Officers responsible for ensuring proper financial controls were in place at Bermuda College may have been "negligent", according to an internal report leaked to .

The document was drafted by the college's human resources department in July after allegations were made about spending on renovations to college president Dr. Charles Green's grace-and-favour home and about perks enjoyed by him, including membership of an exclusive members' club.

The allegations are being investigated by the Public Accounts Committee (PAC).

The report ? which it is understood has not been submitted to the committee ? questions whether the publicly-funded college should have been picking up the tab for what it describes as Dr. Green's "excessive" monthly electricity bills, whether his membership of the Royal Bermuda Yacht Club was included as an extra in his contract and whether work carried out at his home, Shamrock Cottage, was done so following proper procedures.

It questions the ability of the college's Chief Financial Officer, Lloyd Christopher, to "monitor the budget under his control for excessive spending, waste and extravagance".

Mr. Christopher has not responded to at least five requests for comment from this newspaper.

The report reveals that the college's Code of Conduct requires executive officers ? which would include Dr. Green and Mr. Christopher ? to ensure Government's Financial Instructions are followed when handling public money.

The college does not by law have to abide by the Financial Instructions, according to Acting Auditor General Barry Neilson, but it is expected to do so in the interests of proper fiscal management.

The human resources report notes that those instructions specifically forbid the payment by Government of membership fees for individuals.

This newspaper has uncovered a raft of college purchase requisition forms for thousands of dollars signed by Dr. Green himself to cover his membership and food and drinks tab at the yacht club.

The payments include almost $3,500 in subscriptions and fees and hundreds of dollars for meals and drinks.

Dr. Green told during an interview last week that he was sanctioned to sign them because his club membership had been approved by the former chairman of the college's Board of Governors, Raymond Tannock.

But the internal report says: "Annual fees for maintenance of professional qualifications or personal memberships, whether they are a condition of employment or not, are the responsibility of the individual and must not be paid by Government."

Other leaked documents show that Dr. Green and his wife regularly ran up monthly electricity bills of more than $800 ? paid for by the college and approved by Mr. Christopher.

Dr. Green said he considered the payment for those part of the housing provision agreed in his contract.

But the internal report questions whether Mr. Christopher "monitored the excessive costs" of the bills and counselled Dr. Green accordingly.

Of the renovations at Shamrock Cottage, the report states: "It has been noted that excessive amounts of funds were allocated and/or approved for refurbishment for the residence occupied by the president.

"What must be determined is whether established procedures for the purchase of goods and services were followed."

The document highlights the need to get value for public money and quotes the Financial Instructions as saying: "Money must not be spent merely because it has been approved."

Mr. Tannock's successor Nalton Brangman alleged in a report he compiled on the college's finances that work at Shamrock Cottage cost at least $380,000 and possibly as much as $500,000, yet was not put out to tender, despite the Instructions requiring at least three quotations for work costing more than $5,000.

The human resources report says: "The judgement of the decision makers to spend excessively should be scrutinised."

It concludes: "Government employees and accounting officers are expected to put appropriate procedures in place to ensure control, proper approval processes and accurate recording and disbursement of public funds.

"At the point of this report, all three matters (the membership, the electricity bills and the house renovations) fall within the context of these environments ? control, proper approval processes and accurate recording; it appears the officers in charge of ensuring the proper environments for control to occur were negligent."