Freeport, Grand Bahama - The Internal Audit Unit of the Ministry of Finance undertook an audit review of Arden Forest Community Park Project located in Freeport, Grand Bahama.

The review disclosed that an Agreement was made on 6 April 2009 between the High Rock Constituency Office and Bahamas Dredging Marine Construction (the Contractor) to develop a community park for the residential area in Arden Forest subdivision in Lucaya in the amount of $39,500. The Agreement was signed by the Member of Parliament for High Rock Constituency, the Contractor and Project Manager on 27 May 2009.

In the City of Freeport Council's Minutes dated 14 April 2009 a recommendation was made to seek joint partnership with the Member of Parliament (MP) for High Rock Constituency to assist in the development of a park located in Arden Forest.

Auditors were provided with a letter dated 8 June 2009 written by MP for High Rock Constituency which states that 'further to our agreement to partnership for the construction of the Park in Arden Forest, I hereby submit this bill for 50% of the share of your cost for work done thus far in the amount of Ten Thousand Dollars ($10,000)...'

However, in Minutes dated 24 March 2009 (before the contract was signed between the High Rock Constituency Office and Bahamas Dredging Marine Construction) the Council gave approval to seek permission to access the Reserve Account in the amount of $10,000 to assist with the development of Arden Forest Community Park.

The Agreement between High Rock Constituency Office and Bahamas Dredging Marine Construction Section 23 states that '...The High Rock Constituency Office is desirous of Developing a Community Park for the residential area in the Subdivision known as Arden Forest Unit 5 Block 1 Lot' The auditors reviewed the drawings of Arden Forest Park by Best Home Designs and confirmed that the park is located at Unit 5 Block #1 Lot, Arden Forest.

The auditors visited the site of Arden Forest Park to assess the work done and noted that from a layman's point of view work performed was not worth $10,000.

A payment of $10,000 for Invoice No. 002 was made by cheque #19130 dated 30 June 2008. There was no approval noted in the Minutes to provide additional funding of $10,000 to Bahamas Dredging and Marine Construction (BDM) for the construction of Arden Forest Park. An invoice from BDM was not received before payment was made and the cheque was dated 30 June 2008. The Chief Councillor is still in possession of the cheque at the time of the auditors' review.