Here are the 16 recommendations made by the Public Accounts Committee (PAC) in its report on the financial practices at Bermuda College:

[bul] Dr. Charles Green should pay back thousands of dollars which the college spent on his electricity bills and his membership and expenses at the Royal Bermuda Yacht Club. The total figure, if returned, will be well in excess of $20,000. The report said that the PAC did "not agree that payment for membership in the Royal Bermuda Yacht Club is appropriate expenditure for the college and ought to be the responsibility of the president".

[bul] The position of Chief Financial and Operations Officer (CFOO) should be assessed, with consideration given to splitting the role into two jobs. The PAC said CFOO Lloyd Christopher's inability to prioritise and complete important tasks had resulted in "compromised standards of fiscal responsibility".

[bul] The college should immediately implement formalised financial instructions.

[bul] Written instructions should be issued to members of the college's board of governors outlining their duties and appraising them of their responsibilities. The report stated that a lack of prudent board oversight had allowed actions to occur which were not in line with Government's Financial Instructions and good fiscal management.

[bul] The college should produce its accounts on time because its continued late financial reporting "compromises the integrity of the accounting system".

[bul] A lease should be drawn up between Dr. Green and the college regarding his grace-and-favour home Shamrock Cottage. The lack of such an agreement has "allowed assumptions to be made that are not in accordance with standard Government Financial Instructions", according to the report.

[bul] Performance bonuses or merit awards for college staff must be linked to effective performance and approved by the board. The recommendation refers to a claim by former board chairman Nalton Brangman that Mr. Christopher received a bonus even though he was not fulfilling his basic responsibility of adhering to financial instructions.

[bul] The board should record all its decisions by way of a minute which can used as evidence of approval for financial transactions. The committee said it was "disturbed" that alleged conversations among board members that gave rise to financial decisions and actions were not minuted.

[bul] Purchase orders for goods or services should be signed by a board-authorised signatory, independent of the person receiving the goods or services. The recommendation follows the finding that Dr. Green signed purchase orders, including for his own membership of the yacht club, and that there was no "second signature".

[bul] The board should put out to tender every capital expenditure or renovation project in excess of a board-approved pre-determined amount to ensure value for money. The PAC discovered that no cap was put on work done at Shamrock Cottage, no bids were sought from contractors and the board did not minute the cost of renovations.

[bul] Ministers should be told that they should not interfere in the deliberations of the PAC. The report said that "certain situations" during the PAC investigation into the college resulted in ministerial interference. It did not state which minister/s were involved.

[bul] The college's excess funds should be invested as the committee was concerned with the "large cash amounts" in its investment fund.

[bul] An actuarial report for the employees' pension fund should be carried out to ensure pension liabilities are effectively funded.

[bul] More apprenticeship programmes should be developed at the college, in line with its Strategic Direction Initiative.

[bul] A management audit of the college should be conducted as soon as possible.

[bul] A law which enabled the setting up of a college buildings reserve fund in 1987 should be repealed as the fund "appears to have no oversight or control by the college board".