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On theLiberia OpportunitiesIndustrialization Center (LOIC) For thePeriod January 2006 – December 2007

Winsley S. Nanka, CPA, CFEActing Auditor-General, R.L.

Report of the Auditor-General

Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007

2 Promoting Accountability, Transparency, Integrity and Fiscal Probity

Office of the Auditor-GeneralRepublic of Liberia

6 February 2012

TRANSMITTAL LETTER

REPORT OF THE AUDITOR-GENERAL ON THE LIBERIA OPPORTUNITIES ANDINDUSTRALIZATION CENTER FOR THE FINANCIAL PERIOD JANUARY 2006 TODECEMBER 2007

1. I am pleased to issue this report, which is the first audit commissioned on the accounts andrelated financial records of the Liberia Opportunities Industrialization Center (LOIC). This reportcovers the financial periods January 2006 to December 2007.

2. The LOIC is the largest indigenous skills training organization in Liberia and has operated formore than 30 years, providing basic skills training and support services to disadvantagedyouths. LOIC currently has four operating centers, namely – Gbarnga, Bong County; Buchanan,Grand Bassa County; Sinje, Grand Cape Mount County and Voinjama, Lofa County

3. Besides, eight satellite centers are being operated in 10 counties with financial support frominternational donors, namely the UNHCR, UNDP and Evangelischer Entwicklungsdienst of theFederal Republic of Germany.

4. It is instructive to note that during the period under audit, the Government of Liberia providedUS$5,000 as subsidy to the LOIC while the donor communities provided US$1,260,609.31 asfinancial support.

5. Government’s US$5,000 subsidy to a large and meaningful program like the LOIC is immenselynegligible. Government should increase its financial support and take complete ownership of theLOIC. However, the management of LOIC has to put in place systems and controls to safeguardthe assets provided to the organization before additional funding is provided by Governmentand the international partners given that the organization has not demonstrated prudentfinancial management principles based on my audit.

6. The tendency to be dependent on donor funding for the continued operation of the Centersthroughout Liberia is a potential risk to the sustainability of the program, as donor fatigue couldhinder the operations of the programs as seen with the Zwedru and Harper programs.

7. Government’s inability to design strategic programs for the continued running of skill trainingprograms for Liberia’s war affected youth could be regarded as a potential ground forundermining it’s own poverty reduction initiative.

8. Observations and key findings conveyed in this report were formally communicated to theAuthorities of the LOIC through a Draft Management Letter for their responses, and whereresponses were provided, they were evaluated and incorporated verbatim in this report.



9. The Management of LOIC did not act in accordance with acceptable financial practices andfailed to provide financial statements for audit for the period under review. I could nottherefore, evaluate the financial performance of the entity, thus I cannot provide reasonableassurance that the financial operations undertaken by the Management of LOIC were free ofmaterial misstatements.

10. Overall, both financial and administrative activities undertaken by the Management of theLOIC during the period under review were characterized by a number of financial irregularitiesand control deficiencies. The irregularities noted amounted to US$332,249.25.

11. Her Excellency, President of the Republic of Liberia, the Honorable Speaker of the House ofRepresentatives, President Pro-Tempore of the Senate and members of the NationalLegislature, the above issues are symptomatic of others noted in this report. Because of theirimpact on the management of LOIC, I advise that their resolution should be consideredurgently.

Winsley S. Nanka, CPA, CFEActing Auditor-General R. L.

Her ExcellencyThe President of the Republic of LiberiaThe Executive Mansion

The Hon. SpeakerThe House of RepresentativesRepublic Of Libeira

President Pro-Tempore of the SenateThe House of SenateRepublic of Liberia



Table of Contents

ACRONYMS.................................................................................................................................................................... 6

EXECUTIVE SUMMARY ............................................................................................................................................... 6

INTRODUCTION............................................................................................................................................................. 7

BACKGROUND................................................................................................................................................................ 7

POLICY FRAMEWORK OF LOIC MANAGEMENT ................................................................................................................ 8

PROGRAM MANAGEMENT............................................................................................................................................... 8

APPROACH AND METHODOLOGY ................................................................................................................................... 9

AUDIT OBJECTIVES ....................................................................................................................................................... 9

LIMITATION OF SCOPE.................................................................................................................................................. 9

LIMITATION OF RESPONSIBILITY .................................................................................................................................10

ANALYSIS AND DETAILS OF FINDINGS..........................................................................................................................10

FAILURE TO PROVIDE FINANCIAL STATEMENTS AND RELATED RECORDS.....................................................................10

FAILURE TO ESTABLISH ADEQUATE INTERNAL CONTROLS ...........................................................................................11

CASH AND BANK BALANCES..........................................................................................................................................11

MAINTENANCE OF A FIXED ASSETS REGISTER..............................................................................................................12

INTERNAL AUDIT OPERATIONS AT LOIC.......................................................................................................................13

BANK STATEMENT ANALYSIS ........................................................................................................................................14

BEGINNING BALANCE AND DEPOSIT ANALYSIS.............................................................................................................14

ENDING BALANCE AND WITHDRAWAL ANALYSIS ..........................................................................................................16

PAYMENTS WITHOUT SUPPORTING VOUCHERS ............................................................................................................17

PAYMENT VOUCHERS NOT TRACED TO BANK STATEMENT............................................................................................18

PAYMENTS MADE TO EMPLOYEES RATHER THAN SERVICE PROVIDERS/ CONTRACTORS...............................................18

UTILIZATION OF DONOR FUNDS ..................................................................................................................................20

FUNDS PROVIDED BY EVENGELISCHE ENTWICKLUNGSDIENST (EED) ...........................................................................20

FUNDS PROVIDED BY UNDP..........................................................................................................................................21

FUNDS PROVIDED BY UNHCR .......................................................................................................................................22

GOL SUBSIDY ...............................................................................................................................................................23

DETAILS ON LOIC SATELLITE PROGRAMS.....................................................................................................................25

ZWEDRU SATELLITE PROGRAM, GRAND GEDEH COUNTY..............................................................................................26

GANTA SATELLITE PROGRAM, NIMBA COUNTY .............................................................................................................27

GBARNGA SATELLITE PROGRAM, BONG COUNTY ..........................................................................................................29

VOINJAMA SATELLITE PROGRAM, LOFA COUNTY ..........................................................................................................31



BUCHANAN SATELLITE PROGRAM, GRAND BASSA COUNTY...........................................................................................32

SINJE SATELLITE PROGRAM, GRAND CAPE MOUNT COUNTY.........................................................................................34

BOPOLU SATELLITE PROGRAM, GBARPOLU COUNTY.....................................................................................................36

FOYAH SATELLITE PROGRAM, LOFA COUNTY................................................................................................................37

TUBMANBURG SATELLITE PROGRAM, BOMI COUNTY ....................................................................................................39

HARPER SATELLITE PROGRAM, MARYLAND COUNTY.....................................................................................................40

MONROVIA PROGRAM, MONTSERRADO COUNTY ..........................................................................................................40

STATEMENT OF ACCOUNTABILITY ................................................................................................................................42

ACKNOWLEDGEMENT ...................................................................................................................................................43

APPENDIXES.................................................................................................................................................................44



ACRONYMSAcronyms Used Meaning

LOIC Liberia Opportunities Industrialization CenterOICI Opportunities Industrialization Centers InternationalMOU Memorandum of UnderstandingUSAID United States Agency for International DevelopmentUNICEF United Nations Children FundUNDP United Nations Development ProgramEZE Evengelische Zentrastelle

ICCO International Church Coordinator OrganizationIA Internal AuditEU European UnionEED Evangelischer EntwicklungsdienstGOL Government of LiberiaNCDDRR National Commission on Disarmament Demobilization Rehabilitation and ReintegrationJIU Joint Implementation Unit



Introduction12. The audit of the Liberia Opportunities Industrialization Center was commissioned by the

Auditor-General in April 2009, under his statutory mandate as provided for under Chapter 53.3of the Executive Law of 1972. The audit covered the period January 2006-December 2007. Itwas undertaken by a team of Auditors drawn from the GAC for the period.

13. The audit was intended to obtain an understanding of the internal control sufficient todetermine the nature, timing and extent of accounting procedures that were performed in thereceipt and disbursement of funds by the LOIC for the period under review.

14. I audited the subsidy provided by the Government of Liberia to the Center through theMinistry of Youth and Sports in the tune of US$5,000.00 including funds provided by theDonor communities in the tune of US$1,260,609.31 for the two financial years under audit.

15. The following individuals managed the affairs of the Liberia Opportunities IndustrializationCentre during the period under audit:

No Name Position Period1 Walter D. Richards Board Chairman September 1977-April 20092 George F. Kpawulu National Executive Director January 2002-August 20093 Olivia B. Williams Board Treasurer May 2006- April 20094 J. Gbakanama

GbarmokollieFinance Director 1999-2007

5 Marias Mcwms Zayzay Accountant October 2004-January 2010

BACKGROUND16. LOIC evolved through a Memorandum of Understanding entered into in January, 1977 by and

between the Government of the Republic of Liberia, represented by the Ministry of Youth andSports, and the Board of Directors of the Opportunities Industrialization Centers International(OICI) of the United States of America, represented by its Founder and Chairman, Leon H.Sullivan.

17. LOIC focus is to accelerate and enhance the lower level manpower training in Liberia incollaboration with GoL and Opportunities Industrialization Centers International (OICI), basedin the United States of America.

18. It was mutually agreed and understood that the OICI will provide all necessary equipment forthe operation of the Center including technical staff for a period of five years beginning 1977-1981.

19. In keeping with the MOU, the Government of Liberia was to take over OIC-Liberia at the endof the five-year period (1977-1981) referred to above.

20. However, the Government through the Ministry of Youth & Sports reneged on this provision ofthe MOU, and attributed her failure to assume full responsibility of the LOIC, to theunavailability of funds to fully sustain the program, thereby limiting her support to providing a



minimum subsidy of US$5,000.00 per fiscal period. This amount has been used for theprocurement of fuel by LOIC management at the National Center in Monrovia.

21. Currently, the LOIC is the largest indigenous skills training organization in Liberia and hasoperated for more than 30 years, providing basic skills training and support services todisadvantaged youths. LOIC currently has four operating centers, namely – Gbarnga, BongCounty; Buchanan, Grand Bassa County; Sinje, Grand Cape Mount County and Voinjama, LofaCounty.

22. LOIC initiatives had been funded by variety of bilateral and multilateral agencies as well as theGovernment of Liberia. They include, the United States Agency for International Development(USAID), United Nations International Children Fund (UNICEF), United Nations DevelopmentProgram (UNDP), Evengelische Zentrastelle (EZE) of the Federal Republic of Germany, Inter-Church Coordinator Organization (ICCO) of the Netherlands, Lutheran World Service/WorldFederation, OIC International and European Union (EU), amongst others.

23. The vision of LOIC is to become the premier human resource development institution inLiberia. Through community-based training institutions, LOIC provides training services toincrease the economic capacity of war-affected youths and young adults to rebuild their lives.

24. The mission of the Center is to assist with Liberia’s postwar recovery, reconstruction, anddevelopment through human capacity building, social service delivery and the rehabilitation ofwar affected individuals.

Policy Framework of LOIC Management25. The administrative implementation of the LOIC’s program is defined in its policy handbook.

The responsibilities of the Board of Directors are:

To make policies, monitor all areas of the program and have policies implemented. To receive, review and approve all proposals, contracts and reports. To employ and evaluate all senior managers. To approve all budgets, budget allotments and cash flows. To assist in the development and implementation of a sustainable resource mobilization

plan. Account for all funds from the government, donor and other sources. To plan and execute all major programs.

Program Management26. In keeping with Article VI, Sections 1, 2, 3, and 4 of the “Constitution” of the LOIC, the

governing of all of the Liberia OICs shall be vested in the National Board of Directorsconsisting of not more than three (3) representatives from each LOIC, other OIC ProgramUnits and from each related Government Ministry, Agency, other organizations and interactiveindividuals of good character in the Republic of Liberia. Each local OIC and production unit,existing or to be established, shall have a Local Board of Directors responsible to the NationalBoard of Directors.



27. The National Board of Directors and Local Board Members shall be elected at the first instancefrom among the members of the Interest Group and shall be elected at a General Meeting ofthe Liberia OIC and local OIC.

28. They shall serve for a term of three years (Local and National boards), after which they maybe re-elected. It shall be the duty of the National Board of Directors and Local Board toconduct the business and affairs of their organizations and to formulate policies.

Approach and Methodology29. The forensic audit was conducted in accordance with the International Organization of

Supreme Audit Institutions (INTOSAI) Auditing Standards. Those standards require that I planand perform the audit to obtain reasonable assurance that the audit objectives were attained,including assurance that donors’ support reach the targeted beneficiaries as well as financialrecords being free of material misstatement.

30. The audit involved examination of accounting and stores records of the satellite centers,physical inspection of all satellite centers in the ten counties, review of program statusreports, interview of programs’ beneficiaries, implementing partners and LOIC officials andemployees.

31. In an effort to meet the audit objectives, the audit approach was based on physicalinspections of all program sites in the ten counties, test of controls and substantiveprocedures considered appropriate in the circumstance.

Audit Objectives32. The Forensic Audit was designed to determine the following:

GoL subsidy and donor funds provided to the Center were expended in a transparentmanner, free of fraud, waste and abuse;

The Center’s programs were implemented and facilities were utilized by targetedbeneficiaries (Liberians);

All transactions were reported in accordance with Generally Accepted AccountingPrinciples (GAAP).

The resources appropriated and disbursed on the Center’s programs were used forthe intended purposes and that there was due accountability for all funds disbursed.

Limitation of Scope33. The scope of our audit testing was hindered by the LOIC’s inability to provide us with the

below listed documents:

Financial Statements Revenue & Expenditure Reports Cash Books



General Ledgers Records of Capital Expenditure Schedule of Income/Donor Funding for the period Project Cooperative Agreements, Fixed Assets Register and personel listing or payroll

34. In the absence of these basic financial records, we could not evaluate the performance ofManagement, and thus could not ascertain the Institution’s financial performance and positionfor the financial periods under review.

Limitation of ResponsibilityI reviewed the systems and management controls operated by the LOIC only to the extent Iconsidered necessary for the effective performance of this audit. As a result, my review may nothave detected all weaknesses that existed or all improvements that could be made.

35. The findings presented below were borne out of the examination of the Payment Vouchers,Bank Statements, relevant documents and physical inspection of the program sites in the ten(10) Counties.

36. Included, among others, unsupported payments, unexpended GoL subsidy, unaccounteddonor fund, etc.

Analysis and Details of Findings

Failure to provide Financial Statements and related records

Observation37. In terms of best practices in corporate governance, it is the responsibility of the Board of

Directors to establish governance structures that will facilitate transparency, accountability andfairness in the management of an entity. In addition, one of the best practices that reflectsthe above is the maintenance of accounting records, production and submission of financialstatements by management for audit.

38. Section 32 of the Interim Financial Rules states that Ministries, Agencies, Public Corporationsand Institutions that receive funds from the Ministry of Finance should maintain proper booksof accounts as well as complete documentation for all expenses incurred, which shall besubject to audit on demand.

39. Contrary to the Financial Rules and management policy framwork, there was no evidence thatthe Liberia Opportunities Industrialization Center maintained financial records, such as CashBook, General Ledger and other related records to enable the preparation of financialstatements. The Management of LOIC failed to provide financial statements for audit for theperiod under review. Therefore, I could not evaluate the financial performance of the entity,to provide reasonable assurance that the financial operations undertaken by the Managementof LOIC were free of material misstatements.



Risk40. The failure to maintain and prepare financial statements could indicate the commissioning of

fraud in the management of financial affairs of the LOIC. In addition, there could be ofaccountability in the utilization of public resources.

Recommendation41. The Board of Directors and Management of LOIC should prepare and maintain financial

statements of all income and expenditure transacted by the entity.

42. The Board of Directors and Management of LOIC should ensure that the institution’s financialrecords are properly and adequately maintained to enchance transparency and accountability.

Management’s Response43. LOIC is an NGO which uses Fund Accounting system of reporting based on donor’s

specifications provided Management for their reports. This requires that Managementprepares and submits financial reports consisting of remittances of funds, expenditures andfund balances which are audited by donor recommended Auditors.

44. We agree. The Board of Directors and Management will always ensure that the institution’sfinancial records are properly and adequately maintained to enchance transparency andaccountability.

Auditor General’s Position45. The management of LOIC in its response agreed to ensure that the institution financial

records will be properly and adequately maintained. The management of LOIC did not submitany financial report on subsidies provided by the Government of Liberia to me during thecourse of the audit. Additionally, management also failed to provide donor audited report tome. I therefore maintain my recommendations.

Failure to establish adequate internal controls

Cash and Bank Balances46. Standard internal control practice in the management of cash and bank balances requires

management to perform reconciliation between the cash book and the bank statement on aregular basis. This is done to ensure accuracy and accountability for all cash and banktransactions.

47. However, during the course of the audit, there was no evidence that Liberia OpportunitiesIndustrialization Center prepared monthly bank reconciliation for the period under review.

Risk48. There is a high risk that fraud and errors could not be indentified and prevented because of

the lack of regular bank reconciliation.



Recommendation49. The Finance Department should maintain a cash book and conduct bank reconciliation on a

regular basis to assist in identifying fraud and errors within a reasonable time period.

Management’s Response50. LOIC Finance Department maintained cash books which were presented to GAC Auditors.We

will always maintain cash books and reconcile our bank statements.

Auditor General’s Position51. Management claimed that it provided cash books to me for audit is without merit. I did not

receive any cash book including bank reconciliation throughout the conduct of the audit. Itherefore maintain my recommendation.

Maintenance of a Fixed Assets Register52. In keeping with best practice, a fixed assets register should be maintained by an entity to

keep track of details of each fixed asset to reflect the date of acquisition, cost, serial number,name of assignee, location and depreciation amongst others; ensuring control and preventmismanagement. Fixed Assets Register keeps record of the correct value of assets, whichallows for easy computation of depreciation, tax and insurance. The fixed assets registergenerates accurate, complete and customized reports that suit the needs of management andother stakeholders.

53. Contrary to the above, there was no evidence that the Management of LOIC maintained afixed assets register for the period under audit. I also noted that assets of the LOIC were notcoded.

54. Due to the lack of fixed assets register, the actual cost and quantity of the entity assets couldnot be established. The management of LOIC only submitted a listing of assets for the periodunder audit, but the listing lacked completeness of the entity’s assets including acres of land,buildings, vehicles and computers. A physical inspection is expected to be conducted and itsreport will be issued subsequently by the Auditor General in order to establish the existence ofall fixed assets procured or provided by the communities, government, donors and otherstakeholders.

Risk55.There is a high risk that assets fraud could occur as a result of an absence of a fixed assets

register.

Recommendation56. The Board of Directors and Management of LOIC should ensure that an inventory count is done

and must present such report to me for review. The Management of LOIC should maintain afixed assets register to keep track of all the entity’s assets.

Management’s Response57.We disagree with this finding. The Finance Department submitted fixed Asset listing for audit.

We however do agree that fixed asset register was not maintained, but we do conduct inventory



count of our assets, upon completion of physical inspection, we will strive to maintain a fixedasset register.

Auditor General’s Position58.The management of LOIC response is contradictory; at one point management disagrees and at

another time agrees. The management of LOIC is responsible to keep track of all assetsprocured and those donated to the center. A fixed assets listing is not a fixed assets register.Therefore, management should maintain a fixed asset register as recommended.

Internal Audit Operations at LOIC59. An Internal Audit Unit (IAU) is an independent appraisal unit that examines the adequacy and

effectiveness of controls instituted within an entity. The objective of this Unit is to assistmanagement with risk analysis, appraisals, recommendations, counsel and information topromote efficiency, effectiveness, economy and orderly financial and accounting operations.

60. The Institute of Internal Auditors (IIA) endorses the above roles of Internal Auditors. IIAPerformance Standard 2010 (planning stage) requires the Head of Internal Audit (IA) toestablish risk-based plan to determine the priorities of the IA’s activities consistent with theOrganization’s goals. The Standard further requires the implementation of the IA’s plan usingrisk assessment undertaken at least annually. The inputs of Senior Management and Boardshould be considered in the process as a fulfillment of IIA Performance Standard 2010.

61. IIA Performance Standard 2060 captioned –“Reporting to the Board and Senior Management”provides that ‘‘the IA should report periodically to the Board and Senior Management on theinternal audit activity, purpose, authority, responsibility, and Performance relative to its plan.The reporting should include significant risks and control issues, corporate governance issuesand other matters needed or requested by the Board and Senior Management’’.

62. I examined the operations of the Internal Audit Department for the period under review andnoted that to a large extent, the Internal Audit activities were ineffective. I observed that theIAD had no work plan for the period under audit. There was also no evidence that the IADprepared an Internal Audit reports for the period under review.

Risk63.The failure of the Internal Audit Department to conduct and review the adequacy of the internal

control of the entity may lead to the ineffectiveness of the unit and also results in theoccurrence of fraud and wastages in the utilization of the entity’s resources.

Recommendation64. I recommend that,

The IAD should prepare annual work plans that will enable the prioritization of workin terms of risk areas, which will also ensure the effectiveness of the Internal AuditDepartment to enhance internal controls.



Internal audit work performed must be evidenced by audit reports to the Board ofDirectors.

The Board of Directors and the Management of LOIC should restructure the InternalAudit Department and employ a qualified Chief Internal Auditor to ensure efficiencyand effectiveness of internal control.

Management’s Response65. In LOIC, the Internal Auditor reports to the Executive Director, who reports to the Board of

Directors. Any departure from this will have to be a change in Board policies. We will, howeverput in place a plan for the Internal Audit Unit to establish a risk-based plan to prioritize theInternal Audit Unit’s activities in line with the Organization’s goals to ensure more efficiency andeffectiveness.

Auditor General’s Position66. An internal audit department is a corporate governance framework accountable to the board of

directors under international best practice. The Board of Directors of LOIC should revise itspolicy and by-laws so that the head of internal audit unit reports directly to the Board ofDirectors. A mere explanation of the line of reporting does not justify in any form thesubmission of internal audit report to me. Management did not present an internal audit reportto me during the course of the audit for review. I therefore maintain my recommendations.

Bank Statement Analysis67. During the period under audit, the management of the LOIC informed me that the entity

maintained five (5) bank accounts within two banking institutions. The names of the banks andthe various accounts maintained are detailed in the table below.

No. Name of Bank Account Title Currency Account No.1 International Bank Liberia Limited LOIC/EED Fund USD 02-2010-03014-012 International Bank Liberia Limited LOIC/UNHCR

Computer Training.Program

USD 02-2010-03015-01

3 Global Bank LOIC/UNHCR SkillsTraining

USD 10012002373

4 Global Bank LOIC/EED Fund USD 100120030845 Global Bank LOIC/ UNDP Fund USD 10012001578

Beginning Balance and Deposit Analysis68. During the analysis of the various bank accounts maintained by the LOIC for the period under

review the following analysis relating to the beginning balance and deposits made wererevealed.

69. For account number 02-2010-03014-01 at International Bank Liberia Limited, the beginningbalance was US$1,772.61. During the period 2006, the bank statement presented showed atotal deposit of US$189,355.24, thus resulting in a total cash availability of US$191,127.85 forthe period.



70. During the period 2006, I observed that bank account number 02-2010-03015-01 maintained atthe International Bank Liberia Limited had a beginning balance of US$4,386.27. The bankstatement of this account for the period recorded a total deposit of US$4,650.00, thus resultingto a cash availability of US$9,036.27.

71. My review of the bank statement for account number 100-12-001578 at Global Bank for theperiod 2006 had a zero beginning balance while a total cash inflow (deposit) for the period wasUS$730, 937.00, thereby making cash available for this account of US$730,937.00.

72. Additionally, my review of the bank statement for the same account number 100-12-001578 atthe Global Bank for the period 2007 had a beginning balance of US$70,240.75. The bankstatement of this account had a total cash inflow for the period amounting to US$33,850.95thus resulting to a total cash availability of US$104,091.70.

73. During the period 2006 and 2007 the bank statement for account number 100-12-002373maintained at the Global Bank had a zero beginning balance for the period, while the accounthad a total cash inflow of US$295,651.24 which resulted to total cash availability ofUS$295,651.24.

74. During the period under review, I observed that the bank statement presented for the accountLOIC/EED Fund with account number 100-12-003084 maintained at the Global Bank revealedthat the account had being dormant for the period under audit. The statement showed a zerobalance for the period.

See table of summary of beginning balances and depositsAccount Number Bank Currency Beginning

BalanceTotal Deposit Cash

Availability02-02010-03014-01 International

BankUSD 1,772.61 189,355.24 191,127.85

02-2010-03015-01 InternationalBank

USD 4,386.27 4,650.00 9,036.27

100-12-001578 Global Bank USD 0 764,823.95 764,823.95100-12-002373 Global Bank USD 0 295,621.24 295,621.24100-12-003084 Global Bank USD 0 0 0

Total 6,158.88 1,254,450.43 1,260,609.31

Risk75. The lack of cash book to keep track of the inflow and outflow of cash is in total violation of

simple accounting principle which could lead to error, thus making it difficult for the entity toidentify its beginning balances of accounts.

76. The failure of the management of LOIC to maintain a cash book could also lead to the failure ofmanagement to track the deposit of all funds provided by the government and donors on atimely basis.



Recommendation77. I therefore recommend that management should maintain cash books for all accounts which will

enable me to easily compare the beginning balances of bank to that of the books. Themaintenance of cash books provides easy means of reconciling the accounts.

Management’s Response78. Management maintained cash books for all programs and which were presented to GAC

Auditors. We will always maintain cash books and recouncile our bank statements.

Auditor General’s Position79. The management of LOIC claimed in its response that it maintained cash book, but this was not

the case. During the course of the audit, the management of LOIC did not present cashbook tome, inorder to actually determine the outflow and inflow of cash for the period under audit, nordid the management present bank reconciliation statements, I therefore maintain myrecommendation.

Ending Balance and Withdrawal Analysis80. Best accounting practice requires that all cash outflow (withdrawals) in an account must be

deducted from the beginning balance plus additional cash deposits to indicate the runningbalance of that account which may eventually result into an ending balance for said period.

81. A review of the bank statements from account number 02-2010-03014-01 at International bankLiberia Limited showed that a total cash availability of US$191,127.85 for the period from whichthe total withdrawal including bank charges amounted to US$162,276.32 resulting to an endingbalance of US$29,351.53.

82. For account number 02-2010-03015-01 at the International Bank Liberia Limited had total cashavailable for the period of US$9,036.27 from which a total withdrawal of US$8,512.09 wasmade, thus leaving an ending balance of US$524.18

83. For account number 100-12-001578 at the Global Bank, the total cash available for the periodamounted to US$764,823.95 while the total withdrawal for the period was US$765,637.61 thusresulting into a negative ending balance of US$813.66.The bank statement for this account alsorevealed an ending balance of US$367.34 resulting in an unexplained negative variance ofUS$466.32. See Appendix I for details.

84. During the period under review, account number 100-12-002373 at the Global Bank had a totalcash availability of US$295,651.24, while the total withdrawal including bank charges amountedto US$282,719.92 resulting into an ending balance of US$12,931.32.



See summary of withdrawals and ending balances belowAccount Number Bank Withdrawals

(LD)EndingBalance

Bank Statementending Balance

Variance


162,276.32 29,351.53 0 0


8,512.09 524.18 0 0

100-12-001578 Global Bank 765,637.61(813.66)

367.34 (466.32)

100-12-002373 Global Bank 282,719.92 12,931.32 0 0Total 1,219,145.94

Risk85. The failure of management to maintain cash books could lead to error; the reconciliation of

bank accounts could not be accurate in the absence of cash book.

86. The failure of management to perform monthly bank reconciliation may lead to errors andinconsistency between the bank statement and books maintained by the management.

87. The lack of cash book to keep track of the inflow and outflow of cash is in total violation ofsimple accounting principle which could lead to error, thus making it difficult for the entity toidentify its beginning balances of accounts.

Recommendation88. I therefore recommend that management should maintain cash books for all accounts which will

enable me to easily compare the beginning balances and ending balances of the bank statementto that of the books, thereby avoiding depending on only the bank statement for balances. Themaintenance of cash books will provide easy means of reconciling the accounts.

89. Management should provide material justification for the unexplained negative variances ofUS$466.32 found in accounts 100-12-001578.

90. Management should ensure that all bank statements for all accounts are maintained for auditpurpose.

91. Management should ensure that cash books are maintained to record all daily cash transactionsof the entity as they occur.

92. Management should also ensure that monthly bank reconciliation is performed and reported.Any inconsistency in ending and beginning balances should be analyzed and the reasons for theinconsistency established.

Withdrawals not Accounted For93. Regulatory framework demands that all public funds disbursed should be duly accounted for by

ensuring that expenditure undertaken by Government Ministries and Agencies are adequatelysupported by valid and approved vouchers and corresponding supporting documents.



94. Contrary to this practice, it was observed through comparative analysis and examinationbetween the bank statements and payment vouchers for the period under audit that themanagement of LOIC made thirty two (32) withdrawals from account # 100-12-001578 atGlobal Bank Liberia in total of US$18,008.63 yet to be accounted for. The withdrawals from thisaccount did not have supporting payment vouchers. See Table below and appendix II fordetails.

Period Quantity of Vouchers Account Number Amount(USD)2006 32 100-12-001578 18,008.63

Risk95. Payments made in the absence of supporting vouchers could give rise to the abuse and

misapplication of public resources and could also lead to the funds being diverted to personaluse.

Recommendation96. I recommend that the Board Treasurer, Mrs. Olivia B. Williams, Former Executive Director,

George F. Kpawulu, Finance Director, J. Gbakanama Gbamakollie and the Accountant, MariaMcwms Zayzay should be made to account jointly and severally for the amount of US$18,008.63for bank withdrawal made without supporting vouchers

Management’s Response97.We disagree with this finding.The management of LOIC does not make any payment without

supporting voucher and duly authorized signatures.The amount of US$171,566.12 noted forwithdrawal made without supporting vouchers is totally unacceptable. All payment voucherswere submitted for audit and are available for further verification should you find it necessary.Our examination of Appendix II (pages 52-57) resulted into the finding of the vouchers listed onfile returned to LOIC by the GAC Auditors.

Auditor General’s Position98. The management of LOIC in its response to the one hundred forty three (143) withdrawals

made without supporting vouchers, submitted one hundred eleven (111) vouchers whichamounted to US$153,557.82, thus leaving a balance of thirty two (32) vouchers amounting toUS$18,008.63. But management did not provide any material justification and supportingdocumentation to acquit the noted deficiencies for the balance thirty two (32) withdrawalsmade. I therefore maintain my Recommendation.

Payments made to employees rather than Service Providers/ Contractors99. The Financial Management and Control Policy No.1 L. of the LOIC states that no physical cash is

to be received and disbursed by the Finance Office.

100.Furthermore, the Financial Rule #23 requires that expenditure should not be paid in the nameof individuals/employees but directly to the vendors. In addition, all payments must besupported by documentation such as payment vouchers, invoices, receipts and justification forincurring the expenditure



101.Contrary to the above it was observed from my analysis of documents received, that thirteen(13) return checks amounting to US$41,956.50 were written in the names of Accounts’ staffinstead of the service providers or contractors..

See table below for detailsDate Payee Check # Source Amount( US$)9/13/2007 Worlorbah D.Tarnue 00021647-02 LOIC-UNHCR Fund 2,245.0010/9/2007 Maria Mcwms Zayzay 00021080-09 LOIC-UNHCR Fund 12,000.0010/15/2007 Maria Mcwms Zayzay 00021686-02 LOIC-UNHCR Fund 750.0010/22/2007 Momo G.Kawalai 00021693-09 LOIC-UNHCR Fund 7,806.0010/26/2007 Edwin Walters 00021698-01 LOIC-UNHCR Fund 4,000.0011/23/2006 Samuel M.Garbla 00021696-12 LOIC-UNHCR Fund 4,757.009/18/2007 Isaac M. Dolo 00021655-10 LOIC-UNHCR Fund 1,862.5012/20/2006 Maria Mcwms Zayzay 00006024-05 LOIC-UNDP Fund 4,800.003/23/2007 Maria Mcwms Zayzay 1428 LOIC-UNDP Fund 480.004/3/2007 Maria Mcwms Zayzay 1431 LOIC-UNDP Fund 450.006/22/2007 Maria Mcwms Zayzay 1434 LOIC-UNDP Fund 976.006/25/2007 Maria Mcwms Zayzay 1436 LOIC-UNDP Fund 1,500.006/25/2007 Maria Mcwms Zayzay 1437 LOIC-UNDP Fund 330.00

Total 41,956.50

Risk102.The failure of the staff of the Finance Department to uphold the financial management and

control policy could lead to payments being made to account officers for their personal useinstead of the service providers, thereby bringing into question the regularity of the transaction.

Recommendation103.I recommend that Worlobah D. Tarnue, Maria Mcwms Zayzay, Momo G. Kawala, Edwin

Walters, Samuel M. Garbla and Isaac M. Dolo should be made to account jointly and severallyfor the amount of US$41,956.50 paid in their names in violation of LOIC’s Financial Policy andFinancial Rule #23.

Management’s Response104. We do not agree with this finding. All project Accountants are bonded as such. They are

responsible to receive and disburse certain sums of funds on behalf of the program with Boardapproval. Financial Rule #23 refers to only vendor purchases. Checks for the payments of localpurchases, payroll, subsistence allowances and petty cash are made in the name of the projectaccountants who disburse same and report to management accordingly.

Auditor General’s position105. The LOIC Financial Management and Control Policy No.1 L States that “no physical cash is to

be received and disbursed by the Finance Office”.The management of LOIC has totally ignoredit’s policy. Additionally, in the management response, it claims that checks for payments of localpurchases, payroll, subsistence allowances and petty cash are made in the name of the projectaccountant. Against this back drop, management is again in violation of rule 23, 40 & 48 of thefinancial rule. Rule 40 & 48 states that” Payments on account of Operational expenses / PettyCash shall be made only in the name of the Organization concerned and not in the name of any



individual” and “All payments on account of various allowances, travel advances andprofessional services rendered shall be paid only to the individual / organization concerned. Nopayment shall be made to a third party”.

106. The management response is a clear indication that it knowingly violated the policy and rule inmaking payments in the names of the account staff/accountants instead of contractors/serviceproviders and to third party instead of the vendors. I maintain my position andrecommendation.

Utilization of Donor Funds107. Liberia Opportunities Industrialization Center initiatives had been funded by variety of bilateral

and multilateral agencies as well as the Government of Liberia. They include, the United StatesAgency for International Development (USAID), United Nations International Children Fund(UNICEF), United Nations Development Program (UNDP), Evengelische Entwicklungsdienst(EED) of the Federal Republic of Germany, Inter-Church Coordinator Organization (ICCO) of theNetherlands, Lutheran World Service/World Federation, OIC International and European Union(EU), amongst others.

108. During the analysis of documents provided by the Management of LOIC for the two periodsunder audit, 1 January 2006 to 31 December 2007, it was observed that three donors, namely,United Nations Development Programmes (UNDP), United Nations High Commission forRefugees (UNHCR) and Evengelische Entwicklungsdienst (EED) provided funds to the center forthe smooth implementation of its satellite programs in the counties.

Funds provided By Evengelische Entwicklungsdienst (EED)109. Through the analysis of the LOIC bank account maintained at the International Bank Liberia

Limited it was observed that the entity had in its LOIC/EED Account No. 4-00-008336-3 (A/c #change to 02-2010-03014-01) from the EED the amount of US$191,127.85 covering the periodunder audit.

110. During the examination of the total deposits made into the LOIC/EED Account and theexpenditure according to payment vouchers for the period under audit, it was observed that theEvengelische Entwicklungsdienst (EED) deposited in the account the amount of US$191,127.85,while the expenditure made according to the payment vouchers amounted to US$315,842.30,thereby resulting into an unexplained negative variance of US$124,714.45 to be accounted. SeeAppendix IV (A-E) and table below for details

Satellite Project Expenditure per Vouchers Total2006 2007 Expenditure(US$)

Sinje EED 28,792.95 37,712.07 62,193.82Gbarnga EED 23,363.79 34,814.57 58,178.36Buchanan EED 33,027.83 34,560.76 67,588.59Bopolu EED 1,853.76 0 1,853.76Tubmanburg EED 3,038.36 0 3,038.36Ganta EED 2,591.99 0 2,591.99Monrovia Office EED 5,005.35 0 5,005.35



Satellite Project Expenditure per Vouchers TotalNational Office EED 63,989.32 51,402.75 115,392.07Total 161,663.35 158,490.15 320,153.50

Revenue/Deposit Expenditure per Voucher Unexplained Variance191,127.85 320,153.50 - 129,025.65

Funds provided by UNDP111.The management of LOIC attached to a letter dated September 12, 2006 a breakdown of

amount received from the UNDP in total of US$730,000.00 for the implementation of the LOICsatellite programs for the period 2006. The breakdown of the funds received from UNDP wasprepared by Maria Mcwms-Zayzay, Deputy Finance Director and approved by J. GbakanamaGbamakollie Sr, Finance Director. See table below for detail

No. Date Amount (US$)1 June 5, 2006 200,000.002 September 15, 2006 150,000.003 November 17, 2006 200,000.004 December 13,2006 180,000.00

Total 730,000.00

112.During the examination of the LOIC/UNDP Account #100-12-001578 bank statement, it wasobserved that in addition to the deposit of the US$730,000.00 other deposits amounting toUS$973.00 was made increasing the total revenue/deposit to US$730,973.00 for the period2006.For the period 2007, a total deposit of US$33,850.95 was made into the account.

113.During the scrutiny of the bank statement for account number 100-12-001578 and thepayment vouchers for the period under audit, it was observed through our examination that thetotal revenue/deposit made amounted to US$764,823.95, while the actual expenditure obtainedfrom the payment vouchers amounted to US$665,037.35, leaving a difference amounting toUS$99,786.60.

114.The total difference of US$99,786.60 less by the ending balance of US$70,588.08 according tothe Bank Statement resulted to an unexplained variance of US$29,198.52 to be accounted for.

See Appendix V (A-H) and table below for detailsSatellite Project Expenditure per Vouchers Total

2006 2007 Expenditure(US$)Sinje UNDP 30,165.63 2,626.00 32,791.63Gbarnga UNDP 58,606.00 0 58,606.00Buchanan UNDP 51,914.84 7,078.14 58,992.98Bopolu UNDP 59,624.08 12,119.44 71,743.52Tubmanburg UNDP 74,352.33 12,499.36 86,851.69

Ganta UNDP 73,076.01 12,870.49 85,946.50Monrovia Office UNDP 115,000.01 17,179.35 132,179.36



Satellite Project Expenditure per Vouchers TotalNational Office UNDP 115,377.21 22,548.46 137,925.67Total 578,116.11 86,921.24 665,037.35

Funds Provided By UNHCR115.During the period under audit, the Liberia Opportunities Industrialization Center maintained a

bank account at the Global Bank with account number 100-12-002373.

116.During the analysis of the bank statement, it was observed that the United Nations HighCommission for Refugees deposited into the LOIC/UNHCR Skills training Account the amount ofUS$295,651.24 for the implementation of the Center satellite programs in the ten counties. TheLOIC/UNHCR Skills Training Account had an ending balance of US$12,931.32.

117.Additionally, the LOIC had another account at the International Bank with Account #02-2010-03015-01. During the analysis of the bank statement, it was observed that the total amountdeposited in the account amounted to US$9,036.27 and the bank statement reported an endingbalance of US$524.18. The analysis reported that UNHCR provided funding to the LOIC in twoaccounts amounted to US$304,687.51, while the total expenditure amounted to US$177,718.06leaving a difference of US$126,969.45 less the total of the ending balance for the two accountstotaling US$13,455.50 resulted in an unexplained variance of US$113,513.95 to be accountedfor.

See Appendix VI (A-E) and table below for detailsSatellite Project Expenditure Total

2006 2007 Expenditure(US$)Bopolu UNHCR 0 63,294.51 63,294.51Tubmanburg UNHCR 0 26,873.46 26,873.46Foya UNHCR 0 40,734.07 40,734.07Voinjama UNHCR 0 13,473.75 13,473.75National Office UNHCR 0 33,342.27 33,342.27Total 177,718.06 177,718.06

SUMMARYAccount Number Revenue/De

posit(US$)Expenditure perVoucher(US$)

Difference(US$)

LessEndingBalance(US&)

UnexplainedVariance(US$)

100-12-002373 295,651.24 177,718.06 117,933.18 12,931.32 105,001.86

02-2010-03015-01 9,036.27 0 9,036.27 524.18 8,512.09Total 304,687.51 177,718.06 126,969.45 13,455.5 113,513.95

SummaryPeriod Revenue/Deposit Expenditure

per VoucherDifference Less Ending

BalanceUnexplainedVariance (US$)

2006 730,973.00 578,116.11 152,856.89 70,240.74 82,616.15

200733,850.95 86,921.24 (53,070.29) 347.34 -52,722.95

Total 764,823.95 665,037.35 99,786.60 70,588.08 29,198.52



Risk118.The lack of cash book and the failure of management to perform monthly bank reconciliation

could give rise to variation between figures reported on the bank statement and vouchersprocessed and paid during the period under audit.

119.There is a high risk that the failure of management to provide accurate financial reports anddocumentation could give rise to fraud, waste and abuse of public resources and could also leadto misapplication of funds for personal gain.

120.The failure of the Management to prepare and keep report on the amount of Donor fundsprovided and its expenditure could lead to the misapplication of the funds.

Recommendation121.I recommend that the Board Chairman, Mr. Walter D. Richards, the Board Treasurer, Mrs.

Olivia B. Williams, former Executive Director, George F. Kpawulu, Finance Director, J.Gbakanama Gbamakollie, and Accountant, Maria Mcwms Zayzay should be made to accountjointly and severally for the total unexplained variances noted in the EED, UNDP and UNHCRprojects in the tune of US$271,386.92 uncovered between the total deposits and expendituremade during the period under audit.

122.The management of LOIC should ensure that all expenditure is supported by paymentvouchers and all bank transactions are supported by vouchers and checks.

123.The management of LOIC should prepare financial and performance reports on donor fundsprovided and should also retain such report for audit purposes.

Management’s Response124.Management disagrees with this finding.The grant funds provided by EED, UNDP and UNHCR

were spent according to their budgets. Reports were made to the Donors and the funds wereaudited by donor recommended Auditors.

Auditor General’s position125.From the inception of the audit, a list of requested documents were submitted to the

management of LOIC highlighting the presentation of financial statements, bankrecounciliations, financial and performance reports, sources of donor funds such as EED, UNDPand UNHCR for audit scrutining.The management of LOIC failed to submit those importantdocuments. The audit was conducted from bank statements and payments vouchers receivedfrom the management of LOIC upon which my audit findings were obtained. Management didnot present report on donor funds for audit. As such, I maintain my recommendations.

GOL Subsidy126.Rule 45 of the financial rule states that “Subsequent requests on account of subsidies shall

contain the statement of expenditure, bank statement and necessary supporting documentsincluding listing of personnel, positions and amount of allowance and details of tax deducted.Photocopies of all invoices for purchases exceeding US$500.00 shall be enclosed”.



127.During the course of the audit, it was observed that the LOIC received from the Government ofLiberia the amount of US$5,000.00 as subsidy to the entity, as indicated through a letter ofrequest dated April 25, 2007 written by the Executive Director, George F. Kpawulu to theMinister of Youth & Sports, Jamesetta Howard Wolokollie requesting for the remittance of theamount of US$5,000.00 into the LOIC account numbered 100-12-001578 as allotted in the2006/2007 National Budget. Additionally, another letter dated June 5, 2007 was written by theExecutive Director to the Minister outlining breakdown of the expenditure of the US$5,000.00.This letter mentioned that proforma invoices were attached. Interestingly, there was no copy ofprofoma invoice provided or attached as insinuated in the letter.

128.Contrary to rule 45 of the financial rule, it was observed that the management of the LiberiaOpportunities Industrialization Center did not provide supporting documents for the completeutilization of the subsidy provided by the government.

129.Our examination of the payment vouchers for the period revealed that, of the US$5,000.00subsidy received from GoL, the Management of LOIC raised and processed eight (8) paymentvouchers valued at US$5,546.00 for the payment of debts, perdiem,scratchcards, radioannouncement, resettlement kits and fuel etc, leaving an unexplained variance of US$546.00.

130.The Board Treasurer, Olivia B. Hills, Executive Director, George F. Kpawulu, Finance Director, J.Gbakana Gbamakollie, and Accountant, Maria Mcwms Zayzay should be made to account for theexcess of US$546.00. The breakdown of the subsidy expended by the LOIC Management isshown in the table below

Date Description Payee Voucher # Amount(US$)6/22/2007 Transportation cost,

resettlement kits, perdiem andradio announcement GOL

Maria Zayzay 1434 976.00

6/25/2007 Payment of debt fromManhattan trading from GoLfund

Maria Zayzay 1436 1,500.00

6/29/2007 Fuel payment from GOL funds Ellis I.S. Kiazolu 1439 30.003/16/2007 Resettlement kits to Bopolu,

Tubmanburg and back GOLEllis I.S. Kiazolu 1419 1,000.00

6/25/2007 Payment for Employeesscratchcards GOL

Marias Zayzay 1437 330.00

6/22/2007 Ganta satellite repair GOL Momo G. Kawalai 1435 1,600.006/29/2007 Transportation cost for OICI

Guest GOLJ. Clarence C.Blapooh

1439 30.00

5/4/2007 Perdiem to Sinje staff Edward G. Goveh 1433 80.00Total 5,546.00

Risk131.The failure of the Management of LOIC to provide supporting documents to justify the

expenditure of the subsidy provided by government may indicate that the amount wasmisapplied.



132.There is a high risk that the amount could have been diverted to personal use, where as donorfunds could be use as a cover-up for materials which the fund was intended to procure.

Recommendation133.The Board Treasurer, Olivia B. Hills, Executive Director, George F. Kpawulu, Finance Director,

J. Gbakanama Gbamakollie and Accountant, Maria Mcwms Zayzay should be made to accountjointly and severally for the amount of US$546.00 in excess of GOL subsidy provided to LOIC.

134.The Management of the LOIC should ensure adherence to the Financial Rules in making surethat all supporting documents for subsidy provided by the government is available to justify theaccountability of the fund.

Management’s Response135.Management disagrees with this finding. We presented voucher#s 1437(us$330.00);

1435(us$1,600); 1433($80.00) and 1439(us$30.00) which were part of payments from the fundin reference.

Auditor General’s position136.The management’s response is in no way addressing the issue raised.The vouchers mentioned

in the managemenmt response were already captured during the audit. The issue mentioned inour recommendation requires management to account for the US$546.00 which is in excess ofthe US$5,000.00 subsidy from the GOL. I maintain my recommendations.

Details on LOIC Satellite Programs137.During the audit of the Liberia Opportunities Industrialization Center for period January 1, 2006

to December 31, 2007, it was observed that three donors, UNHCR, UNDP and EED providedfunding to the 8 satellite centers in ten (10) of the counties. The Liberia OpportunitiesIndustrialization Center, Inc. consists of ten vocational training centers in ten (10) countiesacross the political sub-divisions of Liberia. See table below for programs and theirlocations.

No. Program Location Program Sponsor1 Foyah Satellite Foyah, Lofa county UNHCR2 Voinjama Satellite Voinjama,Lofa county UNHCR3 Buchanan Satellite Buchanan, Grand Bassa county EED4 Sinje Satellite Sinje, Grand cape mount county EED5 Gbarnga Satellite Gbarnga, Bong county EED6 Ganta Satellite Ganta, Nimba county UNDP7 Tubmanburg Satellite Tubmanburg, Bomi county UNDP8 Bopolu Satellite Bopolu, Gbarpolu county UNDP9 Monrovia Program Monrovia, Matadi Estate UNDP & GOL10 Zwedru Satellite Zwedru, Grand Gedeh county Not in Operation11 Harper Satellite Technical college, Maryland county Not in Operation

138.The Liberia Opportunities Industrialization Center is engaged into the human resourcedevelopment in specified areas of vocational discipline. The disciplines covered include:

Carpentry



Masonry Tailoring Agriculture and Animal Husbandry Metal Works Arts and Craft Home Economics (Tie & Dye, Soap Making, Baking, etc)

ZWEDRU SATELLITE PROGRAM, GRAND GEDEH COUNTY139.Liberia Opportunities Industrialization Center Zwedru Satellite program was established in 1998

as a rural program for the implementation of vocational skill training activities in South EasternLiberia by the LOIC Management with funding from USAID. This satellite worked with USAID toprovide skill training and psycho-social rehabilitation services to disadvantaged individualsduring the period 1998-2003.

140.During the period under audit, it was observed from field verification that the Zwedru SatelliteStation was no longer in operation. The Financial records of the LOIC did not reflect any supportto the Zwedru program. The Centre was closed at the height of the civil war, when it becamedifficult to operate. It remained perpetually closed since 2003 until its facilities were turned intoa public library call Zwedru American Corner Library by Superintendent Christopher Bailey.

141.During the field trip, I did not see any staff of the Zwedru Satellite Center that could provideinformation on the status of the Satellite Center in Zwedru. However, the Superintendent ofGrand Gedeh County, Mr. Christopher Bailley, informed me that LOIC Satellite Center had beingclosed since 2003.

142.My analysis revealed that there was no indication of a return or reactivation of the SatelliteCenter as the building earlier used has been turned into a public library. The building iscurrently being used by the Zwedru American Corner Library. See photo below

Building once used by Zwedru Satellite Center





















GANTA SATELLITE PROGRAM, NIMBA COUNTY143.The Ganta Satellite program was established in 1997. It offers similar training like other

training centers. At Ganta, my team of auditors met Mr. V. Horrace Yansine, Sr., Director of theLOIC Satellite Program to obtain information about ongoing training programs at the Gantacentre. He explained that the program started since 1997 under two sponsorships-USAID andUNICEF. During the field verification, there was no physical evidence that vocational educationwas indeed taking place.

144.Mr. Yansine further said that, he was not sure as to whether the Government of Liberiaprovided any funding to support the Ganta LOIC Vocational Program, because according to him,the LOIC Central Office does all financial transactions for the Satellite Programs. What he, as aDirector was aware of, were the two donors whose supports came through the LOIC CentralOffice in Monrovia.

145.Mr. Yansine also explained that the citizens of Ganta provided 28.9 acres of land for LOIC, andthrough his instrumentality, the land had been legally paid for.

146.He also said the most troubling issue was the Government promised to help construct abuilding to be used for training, but the Government had reneged on its promise. He said it wasthrough his own initiative, along with the community that they constructed the building.

147.Mr. Yansine explained that UNICEF withdrew its support in 1999 due to donor’s fatigue, andUSAID had since been providing for the two programs. He said these programs were interruptedby the 2003 civil war and later resumed in 2005/06 under the sponsorship of EU and UNDP. Mr.Yansine stated that masonry, carpentry and agriculture are the areas of training forbeneficiaries.

148.Mr. Yansine also informed the auditors that they are currently being sponsored by anotherinternational donor called ICCO through the Central Office. He said requisitions for supplies are

The same building above now host the Zwedru American CornerLibrary























prepared and subsequently submitted to the Central Office for action. “We do not handle cashfor any activity except for materials,” Mr. Yansine explained.

149.In an outline of activities, Mr. Yansine informed auditors about the following:

That the satellite program runs for a nine-month period per cycle; That a total number of 130 students are admitted per cycle That tuition is free of charge and only uniform is purchased by students; That two years ago, there was a joint implementation program between YMCA and

LOIC; LOIC for training and YMCA for counseling; That the current number of staff at the Satellite program is seven:

i. One Accountantii. Three Instructorsiii. Two Securities andiv. A Director

That an amount of US$3,500 is provided quarterly in a cycle by the LOIC centralmanagement;

That as an empowerment gesture, the beneficiaries are provided tool kits aftergraduation as a start up point.

Finally, Mr. Yansine said he had been with the LOIC since 1997 as an employee andtook over as Director in 1999. He stated their constraints as lack of timely supply ofmaterials, low salaries and insufficiency of supplies.

150. During our visit to the Ganta Satellite Center on September 12, 2009, it was observed thatthe center was in operation, even though, it was vacation period. The Building hosting theGanta Satellite Center is a private property. Since the offer of 28.9 acres of land to the LOIC bythe citizens of Ganta, the Center is yet to construct its own Building to enhance the smoothimplementation of its skill training programs. See photo of Ganta Satellite Center



GBARNGA SATELLITE PROGRAM, BONG COUNTY151. The Gbarnga Satellite was established in 1997 with funding from EED of the Federal Republic

of Germany. Over the years, several students have graduated from the vocational trainingprogram organized by the center. A permanent facility was being constructed on a parcel ofland donated by the community.

152.During the review of the monthly payroll of the Gbarnga Satellite program it was establishedthat there were fourteen staff on the payroll. The category of staff on the payroll range fromTraining Manager to Security. In an interview with Pastor Peter Toomann, Director of theGbarnga Satellite Program, he disclosed the following:

That the LOIC Satellite Program was established in the county in 1997 under thesponsorship of USAID but was later interrupted by the crisis in 2003.The programresumed in December 2004. Mr. Tooman indicated that he took over as Director ofthe Satellite Program in 2006.

That the Gbarnga Satellite is sub-divided into two programs, one under thesponsorship of a German NGO called EED and the other sponsored by a Netherland-based NGO called ICCO.

That EED and others sponsored the following training programs which includecarpentry, tied & dyeing, masonry, auto mechanic (2-stroke engine), animal science,crop science and tailoring;

That ICCO was also sponsoring the following programs: carpentry, masonry andagriculture;

That ICCO programs were mainly outreach programs carried out in surroundingtowns and villages in the county;

Photo of building hosting the Ganta Satellite Center

























That citizens of Bong County awarded 25 acres of land to the LOIC whereconstruction work was ongoing and 5.6 acreage is now planted with palm;

He informed us that he was not aware of any funding from the Government ofLiberia and all funding was provided by donors;

That an amount of US$5,200 is provided for each cycle by the central office inMonrovia, and the program does not receive cash, except materials;

That a vehicle is assigned at the program in Gbarnga and 60 gallons of gasoline wasprovided monthly for operation, but was later cut down to 40 gallons which most ofthe times is difficult to come; in fact, there was no gasoline for the months ofSeptember and August 2007;

That there was an extension program carried out at night to help those who are notliterate and articulate, and a minimum fee is charged to help run the generator;

That tool kits are also provided for beneficiaries after graduation to help them beginlife;

That a total number of 130 trainees are accommodated during each cycle, and thatthe center has an accountant who helps prepare requisitions and take cost analysisfor submission to Central Office for onward forwarding to donors.

153. Pastor Toomann stated his constraints as low salary, delay in payment of salary, inadequatesupply of materials and indirect logistical support.

154.During my visit to the Gbarnga Satellite Center on September 12, 2009, I was informed by theProgram Manager, Peter Tooman that the building project was sponsored by EED. Myobservation during the visit revealed that the newly constructed satellite center was brought toa stand-still due to donor fatigue and lack of government funding. I was able to see some of theequipment use at the satellite center for the tailoring students as shown in the photograph. Seephoto of the abandoned Satellite Center.



Photo of Abandoned Gharnga Satellite Center

Photo of Sewing Machines at Gbarnga Satellite Center

VOINJAMA SATELLITE PROGRAM, LOFA COUNTY155.Mr. Ben Q. Frederick is the Program Manager of LOIC in Voinjama. He revealed to the auditors

that the Voinjama Satellite Program is not benefiting from EED/ICCO sponsorship. He said thatwhat is currently taking place is a special computer program under the sponsorship of UNHCR inwhich persons desirous of attending the training are charged with a fee of US$30.00 forenrollment. The Program Manager also informed me that the fees are controlled by the CentralOffice in Monrovia in collaboration with UNHCR.















156.According to the Program Manager, Ben Q. Fredericks, the MOU entered between LOIC andUNHCR, states that UNHCR will turn over the program to LOIC in the future, holding the factthat LOIC is capable of surviving and performing its own operation.

157.The Program Manager further asserted that he was not aware of any funding or support fromthe Government of Liberia. He has been Program Manager of Voinjama LOIC since 2007, andwhat he was aware of was the twenty (20) acreage of land given to LOIC by citizens of Lofa, onwhich the institution has being implementing agricultural activities. He indicated that the landhas been surveyed and the processing of legal documentations was ongoing.

158.Mr. Fredericks explained that the computer lab contains 19 computers with internet facilities,and that a total number of 95 students have already enrolled. He said there were four volunteerinstructors who make just between US$30.00 – US$40.00.

159. During our visit at the Voinjama Multilateral High School Campus to inspect the activities ofthe LOIC Satellite Program, I observed computer training programs being sponsor by the UnitedNations High Commission for Refugees (UNHCR). I observed students training in the computertraining class. See Photo Below

BUCHANAN SATELLITE PROGRAM, GRAND BASSA COUNTY160.The Buchanan Satellite Program was established in 1995 under a grant from EED with its own

permanent facility. The community donated one hundred (100) acres of land to be utilized forsustainability purposes. Since the inception of the program, it has provided training in agro-based skills and psycho-social rehabilitation services.

Photo of LOIC/UNHCR computer lab hosted in the Voinjama Multilateral Building





















161.In Buchanan, Grand Bassa County, my team of auditors was informed by the Training Officer,Preston Marshall, that the Program Manager, Benjamin Nyepan was ill and hospitalized.However, the Training Officer told me that there were seven (7) vocational disciplines currentlybeing taught at the satellite. He named the seven disciplines as follow:

Masonry Animal Science Metal Work Carpentry Tailoring Home Arts Crop Science

162.Preston Marshall also asserted that the program is being headed and supervised by LOICCentral Office in Monrovia under the sponsorship of EED, the German donor.

163.Mr. Marshall explained that their focus has been on sustainability of the satellite program in theabsence of donors’ funding. He said that they are engaged in production and sale of materialsand agriculture produce due to the ineffectiveness of supplies and funds provided by the LOICCentral Office.

164.Hence, Mr. Marshall further informed auditors about the followings:

That materials or supplies are gotten through requisitions forwarded to Central Officein Monrovia;

That the Buchanan Satellite Program also started in 1997 and the first amount ofUS$5,000.00 was provided to the program from GoL;

That there have been some hitches in the smooth running of the program because ofinternal crisis in the hierarchy, but noted that he hopes that the conditions willimprove since there is now a new head at the Central Office;

That T-Shirts are provided to beneficiaries during the period of training;

That the EED sponsorship is for a three year period, after which time a renewal willbe expected and also that the building they occupy was constructed by the LiberianGovernment;

That UNMIL has pledged support in the area of agriculture, and

That the Superintendent of Grand Bassa County has asked the Management ofBuchanan Satellite to do a proposal so that Government could help in the payment ofsalaries.



165. During my visit to the Buchanan Satellite Center on September 9, 2009, it was observed thatthe building hosting the LOIC Satellite is a makeshift structure constructed with mats. The sitewhere the makeshift structure is located is a private property. The community offered theBuchanan Satellite Center one hundred (100) acres of land which is yet to be developed by theLOIC. We observed some female students of the satellite undergoing training in tile laying. SeePhotograph of the Buchanan Satellite Center

Buchanan Satellite Center and female students training in tile laying

SINJE SATELLITE PROGRAM, GRAND CAPE MOUNT COUNTY166. The Sinje Satellite Program located in Grand Cape Mount County was established in 1998 as

a rural program for the implementation of vocational skill training program in the county. Thecenter was built through EED funds and has been under such grant from the donor for theprovision of psycho-social rehabilitation services and skill training to disadvantaged individuals.The center is currently in operations with many females undergoing training.















167.The Program Manager, James E. Richardson, II, disclosed to the auditors that the programbegan in 2000 and was interrupted in 2003. He said it resumed in 2004 after the NamibianContingent of UNMIL renovated the campus, at which time he took over as Manager. Mr.Richardson said it started with training of ex-combatants under the NCDDRR/JIU Program.

168.I was further informed by the Program Manager of the following:

That the program has seven disciplines and also a day-care for interested personswho might want to enroll for training, but have babies;

That the program, like other programs, is sustained through donors’ funding;

That proposal and requisitions are prepared and submitted to the Central Office inMonrovia, which in turn submits same to the donors;

That the program takes in 115 persons per Cycle and the Cycle runs for nine (9)months.

That after the NCDDRR Program, a German-based NGO (EED) took over thesponsorship in 2006.

Finally, Mr. Richardson stated his major constraints as the issue of low salarypayment and late payment of it.

169.During my visit at the Sinje Satellite Center on September 22, 2009, I was informed by theProgram Manager, James E. Richardson, II that students and staff were on vacation. Ourinspection revealed that indeed the center was in operation and training activities was ongoing.

The Sinje Satellite Program



BOPOLU SATELLITE PROGRAM, GBARPOLU COUNTY170.The Bopolu Satellite Program is situated in Gbarpolu County. It has a training facility located on

25 acres of land provided by the citizens as their own contribution. It is the newest of all thefacilities. Accordingly, grant from UNHCR was provided for renovation purposes. The facilityappears desolate as seen in the photos below. The center was funded by the European Union2004-2005 and UNHCR from August 2007-March 2008.

171.During my field trip to the Bopolu Satellite Program, I was informed by the Instructor ofMasonry, Abraham Kanneh that Mr. James Korvah, Supervisor of the Program had traveled toMonrovia to lobby for support for the program, due to the unfavorable conditions of theprogram. This, he said, had resulted into the reduction of enrollment of participants.

172.The Instructor of Masonry, Abraham Kanneh, explained that the program started 2005 whenenrollment increase from 35 to 75 persons per Cycle, but was reduced after participants wereno longer receiving stipends. He further said UNDP, EU and UNHCR were the donors of the first,second and third cycles of the Program. Mr. Kanneh said that a Netherlands-based NGO, ICCOwas sponsoring the Fourth Cycle of the program, but was very slow and poorly attended.

173.Mr. Kanneh said that the current enrollment of that cycle was just 13 persons. He also said thatthe satellite is operating six disciplines, namely; masonry, metal work, carpentry, electronics,tie & dying and agriculture. The Agriculture Department is partly functional. Mr. Kanneh saidthey have succeeded in making our male participants make cassava farms which we harvestand sell. He said the proceeds were used to purchase needed materials.

174.Mr. Kanneh explained that Central Management was responsible for most of the problemsbecause of their failure to release funds timely, there was less attention to the program.

175.On visitation at the site, one could see that the entire place has been inactive for some time.

176.Mr. Kanneh informed me that there were abrupt changes in many activities including thepayroll which used to range from US$50.00 to US$125.00. He explained that management inMonrovia failed to pay for three (3) months. During the field trip, we observed that the entireplace has been inactive for some time.

177.He further stated that during the administration of Isaac M. Dolo, former Program Manager,the UNDP purchased eight (8) bundles of zinc for the reconstruction of the hall and the zincswere stolen. The county authority provided 25 acres of land to the LOIC free of charge, but nodevelopment has taken place on said property up to date.

178.He added that their constraints are enormous – low salaries, lack of materials, less attention bycentral administration, no benefits and untimely delivery of needed materials.



Pictorial of Bopolu Satellite Station

FOYAH SATELLITE PROGRAM, LOFA COUNTY179.The Foyah Program located in Lofa County was constructed in 1984 prior to the civil war from

funds provided by EZE, ICCO and other European partners for the training of young ruralfarmers in crops and animal science. The center was destroyed during the 1990 civil war. Agrant from UNHCR was provided for the renovation of Foya satellite for the conduct of trainingin 2008. The center has been funded over the years by EED of Germany, ICCO of Netherlands,USAID, etc. during the 80s and 90s, the European Union 2004-2005; UNDP 2006-January 2007and UNHCR August 2007- March 2008.

180.The facility is currently in a delipedated state and abandoned with training and logisticalmaterials in the possession of Commissioner William T. Kimba of Foya District through a courtorder.

181.My team of auditors arrived on September 9, 2009 in Foya, Lofa County to conduct thephysical inspection. The auditors were told that the Foya Satellite Program had been closedsince 2006 and they were not aware of any current program from the LOIC in that part of thecountry. From physical verification of the site, one could see that the building has beenabandoned due to lack of funding from the government for over two (2) years. The structurewas later renovated through UNHCR funds in 2007. Almost the entire building was covered withgrass and could not be seen from a distance. See photo below

















A pictorial of the Foya Satellite Program as verified by auditors

182.The review of documents received for the Foya Satellite Program, indicated the following;

That the Foya project was sponsored by UNHCR

That since the completion of the last cycle in 2007, the program remains perpetuallyclosed.

That management is in arrears of 15 months’ salary payment.

That materials used for the cycle were abandoned by LOIC management and iscurrently in the possession of the district commissioner of Foya.

That the Foya program is the second largest program to the Monrovia program.

That expenditure incurred on this program was from the UNHCR funds























Photo of abandoned properties at Foya Satellite, Lofa County


TUBMANBURG SATELLITE PROGRAM, BOMI COUNTY183. The Tubmanburg Satellite Center was established in 2004 under the sponsorship of the

European Union. The Satellite like other centers was engaged in skills training and psycho-social counseling.

184.During my analysis of documents submitted for review, it was established that the TubmanburgSatellite Program has been funded by the European Union from 2004 to 2005; UNDP 2006 toJanuary 2007 and UNHCR from August 2007 to March 2008. From physical verificationconducted on September 9, 2009 at the compound of the Forestry Development Authority (FDA)where the Tubmanburg LOIC Satellite program is conducted, I observed that there exists noprogram. There was nobody in the county who could talk to the auditors on the status of the

















program. However, Mr. Richardson of the Sinje Satellite, told auditors that the program hadclosed since 2008 and that he did not have any knowledge as to whether it was transferredanywhere.

HARPER SATELLITE PROGRAM, MARYLAND COUNTY185.This facility contained a total of 16 class rooms with funds provided by USAID in 1999, which

were used to provide skills training. Since USAID stop its funding to the program in 2001, theprogram came to a halt and the facility is currently used by its owner, the Tubman University.

186.Similarly, my team of auditors was informed that the LOIC operated in that part of Liberia since2005 and does not have any structures on the ground. The building formerly used was turnedover to the UNHCR. The UNHCR at the end of its operations, turned the building over to theowner-Tubman University.

187.From physical verification, one could see students of Tubman University (TU) shuttling fromone classroom to the other with no semblance of LOIC presence.

MONROVIA PROGRAM, MONTSERRADO COUNTY188.This Monrovia program is based in New Matadi, Montserrado County on 3.5 acres of land

provided by the Government of Liberia, through the National Housing Authority. It contains theMonrovia Training Center along with the Central Administrative Offices.

189.This program was established as a model program for the implementation of vocational skillstraining activities in the Monrovia area by the LOIC. Some major partners funded theoperations of the Monrovia Training Center over the years. See table below for details

No Partners’ Name Year (s)1. USAID Mission to Liberia 1997 – 20012. ICCO (Netherlands) 1984 – 20053. Bread for the World (Germany) 1985 – 19874. European Commission (EC) 1994 – 1996, 20045. UNDP – Monrovia, Liberia 2004 – 20066. EED (formerly EZE-Germany) 19927. The Government of Liberia 1993 – –2002

Risk190. The system designed by management through its policy handbook where requisition for the

procurement of materials and office supplies are done by the Central Office undermines the goaland objectives of the Center, such that delay could occur in training of participants, renovationor rehabilitation of the satellite centers and the utilization of office supplies and equipmentswhen immediately needed.

191.The failure of the LOIC management to reactivate abandoned programs could denydisadvantage youths the opportunity to have accessed to vocational skills training programs andpsycho-social rehabilitation services.



192.The failure of management to increase the salaries of teachers and to reclassify volunteerteachers as bonafide employees of the LOIC could give rise to low commitment andperformance of their duties and could also cause decline in the enrollment. Inconsistencies inthe compensation structure from one satillette office to another could undermine theproductivity of staff members.

193.The LOIC Management failure to utilize lands provided by the communities may pose a riskwhere these lands could be re-taken and use for other development initiatives by thecommunities.

194.The tendency to be dependent on donor funding for the continual operation of the Centersthroughout Liberia is a potential risk to the sustainability of the program, as donor fatigue willset in which would hinder the operations of the programs as seen with the Zwedru and Harperprograms.

195.Government inability to design strategic programs for the continual running of skill trainingprograms for Liberia’s war affected youth could be regarded as a potential ground forundermining Government’s own poverty reduction initiative.

Recommendation196.The Central Management of LOIC should ensure that each Satellite program maintains its own

budget for operation and should provide administrative and financial report to the board andCentral Management about its operation on a quarterly basis.

197.The Government should increase its budgetary support to the LOIC through the Ministry ofYouth and Sports to enhance the smooth operation of the LOIC Satellites skills training forcitizens in the various counties.

198.That Government of Liberia should take full responsibility of the center by restructuring thesatellite programs in the counties and also making increment in subsidy to the centers to enableit meet better standard.

199.The Management of LOIC should abolish the centralized procurement system inorder toprovide the various satellite programs the opportunity to engage in procurement initiatives whennecessary.

200.The Management should also ensure that more qualified and competent staff is recruited tohelp improve the level of training provided and that all qualified volunteers teachers beemployed by the Center.

201.That the stipends formerly given to beneficiaries as motivation be reintroduced to attract andencourage youths.

202. The Management of LOIC should ensure that all satellite programs not in operation bereactivated to meet the growing needs of individuals who have the desire of acquiringvocational skills training and psycho-social rehabilitation services.



203.The Management of LOIC should exert all efforts through the Government of Liberia andDonors to utilize lands provided by the communities in constructing its own office and trainingcenters to enhance its operation at the various satellite centers.

204.The Management of LOIC along with the Government of Liberia should start the process ofreengineering, making LOIC autonomous and not donor driven, as donor funding is notperpetual.

Management’s Response205. Management disagrees with this finding. For every grant fund, each satellite has

allotment in the budget approved by the donor. Expenditure reports are made by thesatellite to central Administration, who prepares reports which are approved by Board ofDirectors and sent to the donor. These reports are then audited by donor approvedauditors.

206.LOIC has two procurement systems.1) Vendor purchase which is done with inputs by theprocurement officer and project accountants of the satellites to procure materials from vendorsfor the satellite programs and 2) Local purchase is done at the satellite level to procure localmaterials for various programs that can not be purchased from vendors.

207.Management agrees to auditors’ recommendations #s 187 and 188.

208.Management agrees and will ensure that all satellite programs not in operation be reactivatedto meet the growing needs of individuals who have the desire of acquiring vocational/technicalskills training and psycho-social rehabilitation services.

209.Management will exert all efforts to ensure that Government and the donor community providethe necessary funding to utilize lands provided LOIC by the various communities in enchancingthe sustainability of the program.

210.The Management of LOIC agrees with this finding and will ensure its implementation.

Auditor General’s position211.The management of LOIC should acknowledge that centralized purchasing creates room for

fraud waste and abuse. Each satellite should be allowed to procure its own goods and services,since it knows its basic needs. Additionally, the maintainance of budget for operation by eachSatellite will enable them to be effective and efficient in their operations. I therefore maintainmy recommendations.

Statement of Accountability212.In this report, it is required that I hold people accountable for public monies entrusted to them

for the purposes of providing services to the taxpayers. Section 53.7 of the Executive Law of1972 defined the minimum reporting requirements in my audits. Section 53.7 requires me toreport the following:



Any officer or employee who has willfully or negligently failed to collect or receivemonies belonging to the Government.

Any public monies not duly accounted for and paid into an authorized depository.

Any appropriation that was exceeded or applied to a purpose or in manner notauthorized by law.

Any deficiency or loss through the fraud, default or mistake of any person.

Inadequate or ineffective internal control of public monies and assets. Whenappropriate, the report shall also include recommendations for executive action orlegislation deemed necessary to improve the receipt, custody, accounting anddisbursement of public monies and other assets.

213.Overall, both financial and administrative activities undertaken by the Management of the LOICduring the period under review were characterized by a number of financial irregularities andcontrol deficiencies. The irregularities noted amounted to US$332,249.25. Details of theseirregularities are provided in Appendix I.

Acknowledgement214.I acknowledge the cooperation and assistance provided to the GAC Audit Team by the

Management of the LOIC during the audit. The efforts and commitment of the EngagementManager, Office of Audit Coordination and Department of Government Holdings; and the auditstaff in conducting the audit and reporting thereon are also graciously acknowledged.

Winsley S. Nanka, CPA, CFEActing Auditor-General R. L.

February 2012



APPENDIXES



APPENDIX I: ACCOUNTABILITY SCHEDULE

No. Name of Officers Position IssuesAmount

US$ Para. #

1

Olivia B.Williams,George F.Kpawulu, J.GbakanamaGbamakollie andMaria McwmsZayzay

Board Treasurer,Former ExecutiveDirector, FinanceDirector andAccountant

Bank paymentwithout supportingvouchers 18,008.63 93-96

2

Maria McwmsZayzay, Momo G.Kawalai, EdwinWalters, SamuelM. Garbla, IsaacM. Dolo &Worlorbah Tarnue

Accountant,Account Staff,Account Staff,Account Staff &Account Staff

Payment to non-Serviceproviders/Contractors 41,956.50 91-103

3

Walter D.Richards,Olivia B.Williams,George F.Kpawulu,J.GbakanamaGbamakollie,MariaMcwms Zayzay

Board Chairman,Board Treasurer,Former ExecutiveDirector, FinanceDirector,Accountant

Donor fundsunaccounted for 271,738.12 107-121

4

Olivia B.Williams,George F.Kpawulu, J.GbakanamaGbamakollie, MariaMcwms Zayzay

BoardTreasurer,FormerExecutive Director,Finance Director,Accountant

Unexpended GOLSubsidy 546.00 126-133

Total 332,249.25



APPENDIX: IIDate Purpose Reference # Amount

A/C# 100-12-00

1578Revenue/Receipt:2006

Beginning Balance 06/6/2006 T100-00041277 payment 15331 200,000.00

7/10/2006 Lt100-0016169 Rev.ofmin.bal.june

20.00

7/19/2006 cash deposit 50.00

8/2/2006 cash deposit 150.009/19/2006 T100-00052205 Payment of

Cheque16174 150,000.00

10/2/2006 Cash Deposit 60.0011/17/2006 T100-00059285 payment K618809 200,000.00

11/21/2006 cash deposit 693.00

12/15/2006 T100-00063407 Payment ofCheque

6536 180,000.00

Total Deposits 2006 730,973.00

1/5/2007 Cash Deposit1,743.72

1/30/2007 Cash Deposit6,000.00

2/8/2007 LT100-0036494 Rev. 7362-CBL3,256.25


7106400.00


7492220.00


700016,386.48

3/31/2007 LT100-0042230 Rev. Min. Bal Feb.07 20.00

4/16/2007 Cash Deposit5.00

5/8/2007 Cash Deposit800.00

6/15/2007 LT100-0051673 Rev. Bel.Min. Bal.May 20.00


F71504794,999.50

Total Deposit 2007 33,850.95Total Deposits 2006 &2007

764,823.95

Expenditure/Payment:




20066/12/2006 cash for cheque 108943 2,057.766/12/2006 LT100-0014518 pmt 00108942-02 CBL 5,716.006/16/2006 cash for cheque 108950 1,200.006/16/2006 cash for cheque 18948 100.00

6/16/2006 cash for cheque 108945 100.006/20/2006 cash for cheque 108951 884.006/21/2006 cash for cheque 108949 424.006/22/2006 cash for cheque 108947 165.006/23/2006 cash for cheque 108958 150.006/23/2006 cash for cheque 108953 1,100.00

6/23/2006 cash for cheque 108955 100.006/23/2006 cash for cheque 108952 776.006/26/2006 cash for cheque 109124 150.006/26/2006 cash for cheque 109123 460.006/26/2006 cash for cheque 109121 714.556/27/2006 cash for cheque 109127 3,000.00

6/27/2006 cash for cheque 109126 893.306/27/2006 cash for cheque 108959 133.006/27/2006 cash for cheque 109121 150.006/27/2006 cash for cheque 108957 50.006/28/2006 cash for cheque 108960 150.006/28/2006 LT100-0015481PMT 00109128-06CBL 443.50

6/28/2006 LT100-0015482PMT 00108956-03CBL 362.256/28/2006 cash for cheque 109130 150.006/28/2006 cash for cheque 109132 1,540.006/28/2006 cash for cheque 109131 150.006/30/2006 cash for cheque 109134 1,465.007/3/2006 LT100-0015802PMT 109129-CBL 165.00

7/7/2006 LT100-0016078PMT 109138-CBL 173.457/10/2006 cash for cheque 109136 1,424.007/10/2006 T100-00044382 Authorized 00109152-04 10,500.007/11/2006 cash for cheque 109143 80.007/11/2006 T100-00044580 Authorized 109155 6,630.007/12/2006 cash for cheque 109154 3,870.00

7/12/2006 cash for cheque 109156 4,530.007/12/2006 cash for cheque 109160 4,818.047/12/2006 cash for cheque 109159 2,238.997/12/2006 cash for cheque 109166 2,571.827/12/2006 T100-00044704 Authorized 109157 5,700.007/13/2006 cash for cheque 109158 1,450.00

7/13/2006 cash for cheque 109161 311.207/13/2006 cash for cheque 109164 319.00




7/13/2006 cash for cheque 109165 1,222.027/13/2006 cash for cheque 109153 2,460.007/13/2006 cash for cheque 109139 1,245.807/13/2006 cash for cheque 109176 1,801.887/13/2006 T100-00044805 Authorized 109163 6,000.00

7/14/2006 cash for cheque 109177 100.007/14/2006 cash for cheque 109170 456.007/14/2006 cash for cheque 109168 140.007/17/2006 LT100-0016566pmt 109150-CBL 2,952.857/17/2006 cash for cheque 109142 1,587.007/18/2006 cash for cheque 109174 295.00

7/19/2006 cash for cheque 109179 4,321.597/19/2006 LT100-0016706pmt 109141-CBL 170.007/19/2006 LT100-0016707PMT 109173-CBL 276.507/19/2006 LT100-0016708pmt 109171-CBL 581.257/19/2006 LT100-0016709PMT 109172-CBL 931.507/21/2006 LT100-0016920pmt 109145-CBL 558.50

7/21/2006 LT100-0016921pmt 109148-CBL 507.007/25/2006 LT100-0017146pmt 109167-06-CBL 275.007/25/2006 cash for cheque 109180 150.007/28/2006 cash for cheque 109185 2,289.647/28/2006 cash for cheque 109187 2,694.367/28/2006 T100-00046415Authorized 109192 5,005.35

7/28/2006 cash for cheque 109190 1,958.787/28/2006 cash for cheque 109194 2,011.437/28/2006 cash for cheque 109186 1,729.307/28/2006 cash for cheque 109188 2,238.997/28/2006 T100-00046435 Authorized 109189 5,131.147/31/2006 cash for cheque 109199 150.00

7/31/2006 cash for cheque 109198 79.007/31/2006 cash for cheque 109197 405.007/31/2006 cash for cheque 109193 100.007/31/2006 cash for cheque 109181 150.008/1/2006 LT100-0017532PMT 109183-09 CBL 707.758/1/2006 LT100-0017533PMT 109149-01 CBL 158.00

8/1/2006 LT100-0017534PMT 109184-10 CBL 353.008/1/2006 LT100-0017535PMT 109147-12 CBL 899.008/2/2006 cash for cheque 109195 1,187.478/2/2006 cash for cheque 109218 180.008/2/2006 cash for cheque 109214 524.838/2/2006 cash for cheque 109216 1,647.58

8/3/2006 cash for cheque 109205 2,676.438/3/2006 LT100-0017859PMT 109213-CBL 248.00




8/4/2006 cash for cheque 109215 2,289.648/4/2006 cash for cheque 109220 1,695.008/4/2006 cash for cheque 3281 90.008/4/2006 T100-00047243 Authorized 3290 10,590.008/4/2006 LT100-0018026PMT 109212-06 115.00

8/4/2006 LT100-0018029PMT 109140-05 CBL 62.008/4/2006 LT100-0018032PMT 109204-04 CBL 226.008/7/2006 LT100-0018345 PMT 109201-01 CBL 572.008/8/2006 T100-00047519 Authorised 3288 6,630.008/8/2006 T100-00047528 Authorised 3291 6,000.008/8/2006 cash for cheque 3286 2,280.00

8/8/2006 LT100-0018507 PMT 109200 CBL 922.858/8/2006 cash for cheque 3287 3,600.008/9/2006 T100-00047675 Authorized 3292 5,430.008/9/2006 cash for cheque 3295 350.008/9/2006 LT100-0018595PMT 109209 CBL 1,725.00

8/10/2006 cash for cheque 3294 368.00

8/10/2006 LT100-0018764PMT 109206 CBL 536.758/10/2006 T100-00047898 Authorized 3289 6,090.008/11/2006 LT100-0018925PMT 109202-CBL 3,068.258/11/2006 LT100-0018926PMT 109207 CBL 319.008/14/2006 LT100-0018997 PMT 3282 CBL 1,935.958/14/2006 LT100-0018998 PMT 109203 CBL 337.55

8/14/2006 LT100-0018999 PMT 3283 CBL 1,671.408/15/2006 cash for cheque 3296 2,500.008/16/2006 cash for cheque 3297 1,500.008/16/2006 LT100-0019201 PMT 3285 CBL 1,342.058/16/2006 LT100-0019203 PMT 109212 CBL 75.008/23/2006 cash for cheque 3299 400.00

8/25/2006 LT100-0019874PMT 109196 CBL 739.109/5/2006 Cash for cheque 3306 190.009/5/2006 Cash for cheque 3312 330.009/5/2006 Cash for cheque 3309 150.009/5/2006 Cash for cheque 3307 190.009/5/2006 Cash for cheque 3303 190.00

9/6/2006 Cash for cheque 3304 150.009/6/2006 Cash for cheque 3301 800.009/6/2006 Cash for cheque 3311 190.009/6/2006 Cash for cheque 3305 190.009/6/2006 Cash for cheque 3300 450.009/7/2006 LT100-0020882 PMT PMTCK#00003310-

CBL56.00

9/8/2006 Cash for cheque 3302 190.00




9/12/2006 Cash for cheque 3303 225.009/12/2006 Cash for cheque 3313 225.009/19/2006 Cash for cheque 3315 625.009/19/2006 LT100-0022102 PMT 3298-CBL 5,372.219/21/2006 Cash for cheque 3335 260.00

9/21/2006 Cash for cheque 3326 2,694.369/21/2006 Cash for cheque 3337 100.009/21/2006 T100-00052461 Authorized 3321 6,120.009/21/2006 Cash for cheque 3334 1,853.799/21/2006 Cash for cheque 3328 4,412.059/21/2006 T100-00052450 Authorized 3317 10,530.00

9/21/2006 T100-00052495 Authorized 3333 6,030.009/22/2006 Cash for cheque 3323 2,238.999/22/2006 Cash for cheque 3324 1,958.789/22/2006 Cash for cheque 3314 220.009/22/2006 T100-00052541 Authorized 3325 6,630.009/22/2006 T100-00052543 Authorized 3332 5,005.35

9/22/2006 T100-00052553 Authorized 3320 5,460.009/22/2006 LT100-0022497 PMT 3336-CBL 2,586.109/22/2006 Cash for cheque 3318 2,130.009/22/2006 Cash for cheque 3329 1,729.309/26/2006 Cash for cheque 3322 2,289.649/28/2006 Cash for cheque 3339 1,544.00

9/28/2006 Cash for cheque 3319 3,690.009/28/2006 Cash for cheque 3338 2,600.269/28/2006 Cash for cheque 3340 1,576.089/28/2006 LT100-0023096 PMT 3343-CBL 940.009/28/2006 Cash for cheque 3343 940.0010/2/2006 LT100-0023363 PMT 3331-03 CBL 115.00

10/3/2006 Cash for cheque 3341 1,628.0010/3/2006 Cash for cheque 3344 1,400.0010/3/2006 Cash for cheque 3353 3,628.0010/3/2006 Cash for cheque 3347 1,960.0010/5/2006 LT100-0023567 PMT 3354-CBL 726.2510/6/2006 Cash for cheque 3346 410.00

10/6/2006 T100-00054622 Authorized 3377 10,560.0010/11/2006 Cash for cheque 3365 100.0010/11/2006 Cash for cheque 3379 380.0010/11/2006 Cash for cheque 3373 1,843.0010/11/2006 Cash for cheque 285.0010/11/2006 T100-00055065 Authorized 4724 6,120.00

10/11/2006 T100-00055069 Authorized 4725 5,970.0010/11/2006 T100-00055074 Authorized 4722 6,480.00




10/11/2006 T100-00055099 Authorized 4723 5,340.0010/12/2006 Cash for cheque 3375 521.0010/12/2006 Cash for cheque 4726 2,130.0010/12/2006 Cash for cheque 3348 525.0010/12/2006 Cash for cheque 3374 306.00

10/12/2006 Cash for cheque 4721 3,690.0010/13/2006 LT100-0024260 PMT 4734-CBL 434.0010/13/2006 LT100-0024261 PMT 3351-CBL 105.0010/16/2006 LT100-0024381 PMT 3350-CBL 220.0010/17/2006 Cash for cheque 3378 310.0010/17/2006 LT100-0024498 PMT 3352-CBL 223.70

10/18/2006 Cash for cheque 4775 86.0010/18/2006 Cash for cheque 4774 894.2110/18/2006 Cash for cheque 4776 136.7210/18/2006 Cash for cheque 4764 135.0010/18/2006 Cash for cheque 4770 837.0010/18/2006 Cash for cheque 4769 355.00

10/18/2006 LT100-0024568 PMT 4735-CBL 667.0010/18/2006 LT100-0024572 PMT 4765-CBL 98.9010/19/2006 Cash for cheque 4771 730.0010/19/2006 LT100-0024667 PMT 4729-CBL 5,128.1910/19/2006 LT100-0024668 PMT 4728-CBL 2,927.2510/20/2006 Lt100-0024781 PMT 4737-05 CBL 606.50

10/20/2006 LT100-0024784 PMT 4740-08 CBL 3,224.5010/20/2006 LT100-0024789 PMT 4732-CBL 1,262.0010/20/2006 LT100-0024792 PMT 4736-04 CBL 111.2510/20/2006 LT100-0024795 PMT 10-CBL 539.8010/20/2006 LT100-0024797 PMT 4738-06 CBL 1,326.2510/23/2006 LT100-0024930 PMT 3342-CBL 200.00

10/23/2006 LT100-0024931 PMT 4730-CBL 354.0010/23/2006 LT100-0024932 PMT 4773-CBL 845.5010/23/2006 LT100-0024933 PMT 4733-CBL 429.5010/23/2006 LT100-0024934 PMT 3349-CBL 204.0010/24/2006 Cash for cheque 4766 159.0010/24/2006 LT100-0025063 PMT 4763-05 CBL 73.00

10/25/2006 LT100-0025172 PMT 4772-CBL 1,035.0010/27/2006 Cash for cheque 4777 150.0010/30/2006 LT100-0025485 PMT 4767-CBL 536.0011/20/2006 cash for cheque 4789 252.0011/20/2006 T100-00059416 Authorized 4797 10,380.0011/20/2006 T100-00059445 Authorized 4788 342.00

11/20/2006 T100-00059447 Authorized 4799 240.0011/20/2006 T100-00059449 Authorized 4779 240.00




11/20/2006 T100-00059450 Authorized 4806 10,620.0011/20/2006 T100-00059470 Authorized 4781 3,125.0011/20/2006 LT100-0027783 PMT 4780 CBL 370.0011/20/2006 LT100-0027784 PMT 4762 CBL 3,234.9011/20/2006 LT100-0027785 PMT 4727 CBL 190.00

11/21/2006 cash for cheque 4787 150.0011/22/2006 cash for cheque 4815 2,289.6411/22/2006 cash for cheque 4828 2,289.6411/22/2006 cash for cheque 4831 2,694.3611/22/2006 cash for cheque 4816 2,694.3611/22/2006 cash for cheque 4827 1,729.30

11/22/2006 cash for cheque 4814 1,729.3011/22/2006 cash for cheque 4833 1,853.7911/22/2006 cash for cheque 4832 1,958.7811/22/2006 LT100-0028011 PMT 4784 CBL 385.0011/22/2006 cash for cheque 4820 1,853.7911/22/2006 LT100-0028012 PMT 4786 CBL 5,097.00

11/22/2006 cash for cheque 4792 1,958.7811/22/2006 T100-00059863 Authorized 4829 5,005.3511/22/2006 T100-00059864 Authorized 4813 5,005.3511/22/2006 T100-00058875 Authorized 4807 6,120.0011/22/2006 T100-00059879 Authorized 4795 6,120.0011/22/2006 T100-00059883 Authorized 4818 5,377.05

11/22/2006 T100-00059884 Authorized 4834 5,377.0511/22/2006 T100-00059895 Authorized 4811 5,400.0011/22/2006 T100-00059896 Authorized 4802 5,280.0011/22/2006 T100-00059885 Authorized 4796 6,000.0011/22/2006 T100-00059891 Authorized 4809 6,000.0011/22/2006 cash for cheque 4782 156.00

11/22/2006 cash for cheque 4791 2,238.9911/22/2006 cash for cheque 4783 150.0011/22/2006 T100-00059720 Authorized 4798 6,510.0011/22/2006 T100-00059721 Authorized 4810 6,510.0011/22/2006 cash for cheque 4778 50.0011/22/2006 cash for cheque 4785 175.00

11/22/2006 cash for cheque 4824 192.0011/22/2006 cash for cheque 4822 240.0011/22/2006 cash for cheque 4835 80.0011/22/2006 cash for cheque 4830 2,238.9911/22/2006 cash for cheque 4808 3,690.0011/22/2006 cash for cheque 4801 3,660.00

11/23/2006 Cash for cheque 4794 1,650.0011/23/2006 Cash for cheque 4812 1,770.00




11/23/2006 Cash for cheque 4821 2,011.2211/23/2006 Cash for cheque 4825 250.0011/24/2006 cash for cheque 4836 200.0011/27/2006 cash for cheque 4839 115.0011/27/2006 cash for cheque 4838 310.00

11/30/2006 cash for cheque 4837 144.0012/4/2006 Cash for cheque 5826 91.0012/4/2006 Cash for cheque 5824 150.0012/4/2006 LT100-0029015 PMT 4823-CBL 23,037.2312/5/2006 Cash for cheque 5831 3,772.0012/5/2006 LT100-0029067 PMT 5832-CBL 2,150.00

12/5/2006 LT100-0029068 PMT 4803-CBL 3,540.9012/5/2006 LT100-0029069 PMT 5833-CBL 766.2512/5/2006 LT100-0029070 PMT 5821-CBL 440.0012/6/2006 Cash for cheque 5851 1,767.6312/6/2006 Cash for cheque 5846 1,396.6012/6/2006 LT100-0029161 PMT 5840-CBL 2,112.50

12/6/2006 LT100-0029162 PMT 5838-CBL 208.0012/6/2006 LT100-0029163 PMT 5827-CBL 180.0012/6/2006 LT100-0029164 PMT 5837-CBL 209.0012/6/2006 LT100-0029165 PMT 5828-CBL 2,544.0012/7/2006 Cash for cheque 5853 1,914.0012/7/2006 Cash for cheque 5854 380.00

12/7/2006 Cash for cheque 5849 834.5012/7/2006 LT100-0029322 PMT 5835-CBL 148.0012/7/2006 LT100-0029323 PMT 5839-CBL 187.0012/8/2006 Cash for cheque 5823 90.0012/8/2006 LT100-0029428 PMT 5850-CBL 277.0012/8/2006 LT100-0029429 PMT 5843-CBL 440.65

12/8/2006 LT100-0029430 PMT 5844-CBL 1,189.8012/8/2006 LT100-0029431 PMT 5829-CBL 2,799.50

12/11/2006 LT100-0029592 PMT 5847-CBL 262.0012/11/2006 LT100-0029594 PMT 5848-CBL 2,418.2512/11/2006 Cash for cheque 5855 775.0012/12/2006 Cash for cheque 5825 92.00

12/12/2006 Cash for cheque 4804 69.0012/12/2006 LT100-0029735 PMT 5845-08 CBL clr. 2,534.5012/13/2006 Cash for cheque 5856 150.0012/18/2006 LT100-00063665 Authorized 5858 1,377.9112/18/2006 LT100-00063964 Authorized 5857 1,363.3612/19/2006 Cash for cheque 6003 1,740.00

12/19/2006 Cash for cheque 5871 1,729.3012/19/2006 Cash for cheque 5860 150.00




12/19/2006 Cash for cheque 5859 150.0012/19/2006 Cash for cheque 5876 2,694.3612/19/2006 LT100-00064095 Authorized 5869 5,005.3512/19/2006 LT100-00064102 Authorized 6002 10,620.0012/19/2006 Cash for cheque 5864 150.00

12/19/2006 Cash for cheque 6009 325.0012/19/2006 Cash for cheque 4790 87.0012/19/2006 Cash for cheque 5873 2,238.9912/19/2006 Cash for cheque 5862 150.0012/19/2006 T100-00064123 Authorized 6007 6,120.0012/19/2006 T100-00064227 Authorized 6005 6,510.00

12/19/2006 Cash for cheque 5872 2,289.6412/19/2006 Cash for cheque 6004 3,690.0012/19/2006 Cash for cheque 5861 150.0012/19/2006 Cash for cheque 5863 150.0012/19/2006 Cash for cheque 5874 1,958.7812/19/2006 Cash for cheque 5867 100.00

12/19/2006 T100-00064173 Authorized 5877 5,377.0512/19/2006 T100-00064267 Authorized 6006 5,340.0012/20/2006 Cash for cheque 6011 1,975.7912/20/2006 Cash for cheque 5865 150.0012/20/2006 T100-00064554 Authorized 6008 6,000.0012/20/2006 Cash for cheque 5879 175.00

12/20/2006 LT100-0030674 PMT 5878-CBL 2,866.2012/20/2006 T100-00064491 Authorized 6018 9,950.0012/20/2006 T100-00064532 Authorized 6017 10,000.0012/21/2006 Cash for cheque 6014 240.0012/21/2006 Cash for cheque 6023 3,000.0012/21/2006 Cash for cheque 6019 3,436.48

12/21/2006 Cash for cheque 6021 1,743.7212/21/2006 Cash for cheque 6020 1,500.0012/22/2006 Cash for cheque 6024 4,800.0012/22/2006 Cash for cheque 6025 3,350.0012/27/2006 Cash for cheque 6012 1,046.0012/28/2006 Cash for cheque 6027 268.00

Sub-total Payment 661,504.65Bank Charges:

6/7/2006 cheque book issued 10.006/21/2006 cheque book issued 50.006/30/2006 Account fee for June 20.006/30/2006 Min.balance fees for june 20.00

7/31/2006 Account fee for July 2006 20.008/2/2006 cheque book issued 50.00




8/31/2006 Account fees for August 2006 20.009/29/2006 Account fees for September 2006 20.00

10/10/2006 Check Book Issued 10.0010/10/2006 Check Book Issued 40.0010/31/2006 Account fees for October 2006 20.00

11/23/2006 Check Book Issued 30.0011/23/2006 Check Book Issued 20.0011/30/2006 Capital of Int. Received of

100120015782.39

11/30/2006 Account fees for November 2006 20.00

12/30/2006 LT100-0031836 Dec. 06 monthlyservices

20.00

12/30/2006 Capital of Int. Received of10012001578

0.21

12/30/2006 Account fees for December 2006 20.00Sub-total Bank Charges 332.60Total Expenditure 661,837.25Expenditure/Payment:2007

9/7/2007 LT100-0020882 PMT 3310-CBL56.00

1/2/2007 LT100-0031857 PMT 5830-CBL 205.001/4/2007 Cash for cheque 6026 625.001/5/2007 Cash for cheque 6010 442.081/9/2007 Cash for cheque 6035 250.00

1/10/2007 Cash for cheque 6036 64.001/16/2007 Cash for cheque 7323 2,004.001/16/2007 Cash for cheque 7325 1,336.001/17/2007 LT-100-0033358PMT 00007324-CBL 2,672.001/18/2007 Cash for cheque 7329 125.001/19/2007 Cash for cheque 7331 150.00

1/22/2007 Cash for cheque 1330 905.001/23/2007 Cash for cheque 7335 505.001/23/2007 Cash for cheque 7334 505.001/23/2007 Cash for cheque 7337 505.001/23/2007 Cash for cheque 7333 505.001/23/2007 Cash for cheque 7338 505.00

1/23/2007 Cash for cheque 7336 505.001/25/2007 Cash for cheque 7326 150.001/26/2007 T100-00069684 Authorized 7344 6,510.001/26/2007 Cash for cheque 7332 230.001/26/2007 Cash for cheque 7352 1,958.781/26/2007 Cash for cheque 7350 2,238.00

1/26/2007 T100-00069784 Authorized 7343 5,460.001/26/2007 T100-00069672 Authorized 7345 10,560.00




1/26/2007 T100-00069677 Authorized 7356 6,120.001/29/2007 Cash for cheque 7360 1,729.301/29/2007 Cash for cheque 7340 1,740.001/29/2007 Cash for cheque 7353 1,975.791/29/2007 Cash for cheque 7359 225.00

1/29/2007 Cash for cheque 7355 100.001/29/2007 Cash for cheque 7341 3,690.001/29/2007 Cash for cheque 7349 2,289.641/29/2007 Cash for cheque 7339 30.001/29/2007 Cash for cheque 7351 2,694.361/30/2007 T100-00070548 Authorized 7358 5,227.05

1/31/2007 T100-00070607 Authorized 7347 5,005.352/2/2007 T100-00071225 Authirized 7346 6,030.002/2/2007 Cash for cheque 7363 100.002/7/2007 LT100-0036494 Rev. 7362-CBL 3,256.253/1/2007 Cash for cheque 7327 243.003/2/2007 LT100-0039001 PMT 7362-CBL 3,256.25

3/6/2007 Cash for cheque 7366 2,700.003/7/2007 Cash for cheque 7370 149.003/7/2007 LT100-0039488 PMT 7365-CBL 3,412.003/9/2007 Cash for cheque 7368 175.00

3/19/2007 Cash for cheque 7372 1,000.003/20/2007 Cash for cheque 7373 355.00

3/20/2007 Cash for cheque 7375 600.003/21/2007 Cash for cheque 7374 750.003/21/2007 Cash for cheque 7357 2,017.223/22/2007 Cash for cheque 7371 250.003/23/2007 Cash for cheque 7378 250.003/29/2007 LT100-0042119 PMT 4805-CBL 110.00

3/30/2007 Cash for cheque 7377 215.003/30/2007 Cash for cheque 480.004/2/2007 Cash for cheque 10841 425.004/2/2007 LT100-0042494 PMT 7376-CBL 795.004/4/2007 Cash for cheque 10842 450.005/7/2007 LT100-0046577 PMT 10843-CBL 1,868.15

6/27/2007 Cash for cheque 10847 1,500.006/27/2007 Cash for cheque 10845 976.006/27/2007 Cash for cheque 10848 330.006/27/2007 Cash for cheque 10846 1,600.006/29/2007 Cash for cheque 10844 80.007/6/2007 Cash for cheque 10851 300.00

7/12/2007 Cash for cheque 10850 30.00Sub-total Payment 103,500.22




Expenditure/Bank Charges1/10/2007 Check Book Issued 30.001/31/2007 Account fees for January 2007 20.002/28/2007 Capital of Int. Received of

10012001578 0.102/28/2007 Account fees for February 2007 20.002/28/2007 Minimum balance fees for

February 2007 20.003/30/2007 Check Book Issued 10.003/31/2007 Account fees for March 2007 20.004/30/2007 Account fees for April 2007 20.005/31/2007 Capital of Int. Received of

10012001578 0.045/31/2007 Account fees for May 2007 20.005/31/2007 Minimum balance fees for May

2007 20.006/30/2007 Account fees for June 2007

20.007/31/2007 Account fees for July 2007 20.008/31/2007 Account fees for August 2007 20.009/29/2007 Account fees for September 20.00

10/31/2007 Account fees for October 2007 20.0011/30/2007 Account fees for November 2007 20.00

Sub-total bank charges300.14

Total Expenditure103,800.36

Total Expenditure 2006 &2007 765,637.61Ending Balance Per Analysis

(813.66)Ending Balance Per Bank 347.34Variance (466.32)

Appendix III: Payment withoutsupporting vouchers

No. Date Description Account No. Reference # Amount (US$)2006

1 6/16/2006 cash for cheque 100-12-001578 108945 100.002 6/22/2006 cash for cheque 100-12-001578 108947 165.003 6/28/2006 cash for cheque 100-12-001578 109131 150.004 7/3/2006 LT100-0015802PMT 100-12-001578 109129-CBL 165.005 7/7/2006 LT100-0016078PMT 100-12-001578 109138-CBL 173.45



Appendix III: Payment withoutsupporting vouchers

No. Date Description Account No. Reference # Amount (US$)6 7/10/2006 cash for cheque 100-12-001578 109136 1,424.007 7/19/2006 LT100-0016707PMT 100-12-001578 109173-CBL 276.508 7/28/2006 cash for cheque 100-12-001578 109194 2,011.439 8/1/2006 LT100-0017533PMT 100-12-001578 109149-01 CBL 158.00

10 8/1/2006 LT100-0017535PMT 100-12-001578 109147-12 CBL 899.0011 8/4/2006 LT100-0018026PMT 100-12-001578 109212-06 115.00

12 8/4/2006 LT100-0018029PMT 100-12-001578 109140-05 CBL 62.0013 8/9/2006 cash for cheque 100-12-001578 3295 350.0014 8/16/2006 LT100-0019203 PMT 100-12-001578 109212 CBL 75.0015 9/19/2006 Cash for cheque 100-12-001578 3315 625.0016 10/2/2006 LT100-0023363 PMT 100-12-001578 3331-03 CBL 115.0017 10/3/2006 Cash for cheque 100-12-001578 3341 1,628.00

18 10/5/2006 LT100-0023567 PMT 100-12-001578 3354-CBL 726.2519 10/12/2006 Cash for cheque 100-12-001578 3348 525.0020 10/13/2006 LT100-0024261 PMT 100-12-001578 3351-CBL 105.0021 10/16/2006 LT100-0024381 PMT 100-12-001578 3350-CBL 220.0022 10/18/2006 Cash for cheque 100-12-001578 4770 837.0023 11/20/2006 cash for cheque 100-12-001578 4789 252.00

24 11/20/2006 T100-00059445Authorized

100-12-001578 4788 342.00

25 11/20/2006 LT100-0027785 PMT 100-12-001578 4727 CBL 190.0026 11/21/2006 cash for cheque 100-12-001578 4787 150.0027 11/22/2006 LT100-0028011 PMT 100-12-001578 4784 CBL 385.00

28 11/22/2006 LT100-0028012 PMT 100-12-001578 4786 CBL 5,097.0029 11/22/2006 cash for cheque 100-12-001578 4785 175.0030 11/22/2006 cash for cheque 100-12-001578 4824 192.0031 11/22/2006 cash for cheque 100-12-001578 4822 240.0032 11/22/2006 cash for cheque 100-12-001578 4835 80.00

Sub-total 18,008.63

APPENDIX IV-AEED PROJECT

No. DateDescription payee

satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

2006 Sinje

18/15/2

006trainingmaterials

Fellahbusinesscenter sinje EED 844 410 400008363 122.00

2 10/23/ trainees Samuel sinje EED 1139 450 400008363





satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

2006 food & pigfood

k. Baker 487.00

310/18/

2006

trainingmaterialsreimbursement

SamuelK. Baker sinje EED 1137 448 10012001578 143.70

410/13/

2006

replenishment of pettycash foroct.2006

SamuelK. Baker Sinje EED 1136 446 400008363 100.00

510/18/

2006

paymentLOIC/UNDPstaff forsept 2006

MariasMcwmsZayzay sinje EED 1138 449 400008363 1,729.30

69/29/2

006

sinjeemployeessept.2006salary

SamuelK. Baker sinje EED 1118 435 400008363 2,155.60

710/9/2

006

localtravel,utilities & fuel billsaug.&sept.2006

Jr gasstation sinje EED 1127 441 400008363 200.60

89/25/2

006

Sinjejanitorialsupplies

Jamil M.Scaff &Bros. sinje EED 1117 434 400008363 61.50

99/25/2

006

trainingmaterials 3-EEDsatellites

ShehnyTradingINC sinje EED 1114 431 400008363 297.50

109/25/2

006

localtrainingmaterials forgbarnga &traineesfeeding

KewonCortee sinje EED 1113 429 400008363 1,430.00

119/25/2

006

localtrainingmaterialsand traineesI.D.cards

SamuelK. Baker sinje EED 1112 430 400008363 521.35

129/20/2

006sinje localpurchase

SamuelKK.Baker sinje EED 1109 426 400008363 231.00

139/20/2

006EED satellitetailoring

HassanJaffar sinje EED 1108 425 400008363 1,273.60





satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

departmenttrainingmaterials

149/20/2

006

Arts & Crafttrainingmaterials sinje EED 1107 424 400008363 324.50

159/13/2

006

sinjeemployeesaugust.2006salary

SamuelK.Baker sinje EED 848 415 400008363 2,155.60

168/15/2

006

sinjetrainingmaterials

WazniTradingCorp. sinje EED 842 408 400008363 145.50

178/15/2

006


SamuelK.Baker sinje EED 845 411 400008363 226.00

188/15/2

006sinje officesupplies

BuchananBuildingMaterials sinje EED 841 407 400008363 81.78

198/15/2

006


HassanJaffar sinje EED 843 409 400008363 274.50

207/24/2

006

sinjeemployeesjuly 2006salary &incentives


2112/7/2

006

Sinjeemployeesjune 2006salary


226/21/2

006



236/30/2

006

Advancelocaltrainingmaterials


246/6/20

06

rent toMoniru Soniifamily

MoniruSonii sinje EED 803 378 400008363 1,800.00

256/6/20

06

renovationmaterials forsinje

NehaBuildingmaterial sinje EED 802 371 400008363 257.00





satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

s

265/30/2

006

sinjeemployeesmay 2006salary


275/16/2

006

printing ofT-shirts forsinje

Emmanuelo.Cisco sinje EED 731 349 400008363 260.00

285/16/2

006

repair ofmotorbikes,hand pumpandcleaning ofyard


295/12/2

006

renovationmaterials forsinje

SethiBrothersinc sinje EED 728 346 400008363 540.00

305/12/2

006

65 dozensof T-shirtsEEDprograms

Emmanuelo.Cisco sinje EED 727 345 400008363 520.00

314/25/2

006animalfeeding


3212/4/2

006


EagleElectrical sinje EED 1277 487 400008363 87.00

3312/4/2

006

employeesincome taxjune,july,sept.,oct.&november

MOF/Bureau ofindirecttaxation sinje EED 1278 488 400008363 1,117.29

3412/4/2

006


JeetyTradingCorp. sinje EED 1269 480 400008363 118.00

3512/4/2

006

trainingmaterials forsinje

FellahBusinessCenter sinje EED 1268 478 400008363 367.50

3612/4/2

006


Americanelectronics sinje EED 1274 484 400008363 100.00

3712/4/2

006


Greenfarm sinje EED 1272 482 400008363 78.00

38 12/4/2 sinje local Samuel sinje EED 1266 476 400008363





satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

006 trainingmaterials

K.Baker 666.00

3911/28/

2006

sinje trainigfood andanimalfeeding


4011/24/

2006

replenishment of pettycash fornov.2006sinje


417/24/2

006

sinjeemployeesjuly 2006salary &incentives

SamuelK.Baker

Sinje/incentives EED 835 401 400008363 1,162.50

4212/7/2

006

Sinjeemployeesjune 2006salary

SamuelK.Baker

Sinje/incentives EED 833 398 10012001578 967.50

4311/23/

2006

sinjeoutreachactivities


4411/22/

2006

sinjeemployesnov.2006salary


Total 28,792.95

2007 Sinje


satellite

Project

Voucher#

Check # Bank A/C #

Amount(USD)

13/21/2

007

teachingmaterials forthreecenters

LionStationery store sinje EED 1488 547 400008363 150.00

23/8/20

07sinje pettycash


33/7/20

07

sinje localtrainingmaterials


43/1/20

07printing of t-shirts

Emmanuel O. sinje EED 1457 519 400008363 260.00





satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

Cisco

53/5/20

07

trainees andanimalsfeeding,workshop &outreach


63/1/20

07trainees t-shirts

Emman'sBusinessCenter sinje EED 1456 518 400008363 520.00

72/26/2

007

sinjeemployeessalaries forjan. &feb.2007


86/26/2

007


NehaBuildingMaterials sinje EED 1629 639 400008363 390.00

96/26/2

007


ArnacoTradingEnt. sinje EED 1626 637 400008363 102.00

106/26/2

007



116/26/2

007



126/13/2

007

sinje pettycash andtrainees I.D.Cards june2007


136/12/2

007

sinjegenerator,fuel pump andworkmanship

A.A.Enterprises sinje EED 1600

unknown 400008363 13.00

146/12/2

007sinje localpurchase


156/12/2

007

sinjetraineesfood andanimalsfood


16 6/6/20 April fuel bill Jr gas sinje EED 1593 604 400008363





satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

07 2007 station 2,053.90

176/6/20

07

April andMay sinjeemployeessalaries2007


185/22/2

007

sinjetransportation andperdiem/Anthony yeah

Anthonyyeah sinje EED 1588 599 400008363 20.00

194/25/2

007

sinje pettycash april2007


203/28/2

007

Sinjesatellitesstationery

LionStationery store sinje EED 1558 565 400008363 81.00

213/28/2

007sinje officesupplies

MetroStationery sinje EED 1557 564 400008363 237.25

223/28/2

007

sinjesatelliteofficesupplies

JamilM.Scaff sinje EED 1556 563 400008363 151.50

233/28/2

007


Greenfarm sinje EED 1555 562 400008363 241.00

243/28/2

007



253/28/2

007



263/28/2

007



273/28/2

007


SethiBrothersInc sinje EED 1551 558 400008363 140.00

286/30/2

007

reimbursement ofvehicleexpensesLOIC-013






satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

299/11/2

007

sinjeemployeessalaries forjuly &august.2007


306/30/2

007

Sinjegraduationcost


316/30/2

007

SinjegraduationT-shirtspurchasing

Emman'sBusinessCenter sinje EED 1643 655 400008363 186.00

326/30/2

007

sinjegraduationT-shirtsprinting

Emmanuel o.Cisco sinje EED 1644 656 400008363 293.00

336/29/2

007

repairing ofsinjemotorcyclefor recruit 6cycle

ChicriBrothersInc sinje EED 1638 6650 400008363 75.00

346/29/2

007



356/29/2

007


JamilM.Scaff sinje EED 1623 634 400008363 113.50

366/26/2

007


GreenFarm sinje EED 1621 632 400008363 43.00

376/26/2

007

EEDNationaloffice,sinje,gbarnga andbuchananstationery

MetroStationery sinje EED 1618 629 400008363 237.65

386/26/2

007

trainingmaterials forsinje,buchanan andGbarnga


396/26/2

007

sinjeemployeesjune 2007salary






satellite

Project

Voucher#

Check # Bank A/C #

Amount(US$)

404/20/2

007

sinjegraduatesressettlement kits


413/28/2

007 sinje

AbdulKarimK.Vandy sinje EED 1569 572 400008363 1,027.25

423/28/2

007

sinjeresettlementkits

BuchananBuildingMaterials sinje EED 1568 574 400008363 330.00

433/28/2

007



443/28/2

007sinjeresettlement kits

HassanJaffar sinje EED 1566 579 400008363 1,615.00

453/28/2

007

sinjeresettlementkit

AdamAzzam sinje EED 1565 571 400008363 245.00

463/28/2

007

sinjeresettlementkit

AbrahamKaliluFofana sinje EED 1564 570 400008363 240.00

473/28/2

007


EagleElectricalCorp. sinje EED 1563 569 400008363 1,030.50

483/28/2

007



493/28/2

007



503/28/2

007

trainingmaterialssinje

AnarcoTradingEnt. sinje EED 1560 566 400008363 55.00

512/26/2

007

sinjeemployeessalaries forjan. &feb.2007


Total 37,712.07



APPENDIX IV-B

No. Date Description payeesatellite

Project

Voucher#

Check#

Bank A/C#

AmountUSD

2006 Gbarnga

110/13/2

006

replenishmentof EEDGbarnga pettycash,oct.2006

KewonCortee

Gbarnga EED 1135 447 400008363 100.00

210/18/2

006

paymentLOIC/UNDPstaff for sept2006

MariasMcwmsZayzay

Gbarnga EED 1138 449 400008363 1,958.78

310/11/2

006

gbarngatrainees I.Dcards

KewonCortee

Gbarnga EED 1129 443 400008363 161.00

49/29/20

06

gbarngaemployeessept.2006salary

KewonCortee

Gbarnga EED 1120 437 400008363 2,035.36

510/9/20

06

localtravel,utilities& fuel billsaug.&sept.2006

Jr gasstation

Gbarnga EED 1127 441 400008363 198.00

69/25/20

06

trainingmaterials 3-EED satellites

ShehnyTradingINC

Gbarnga EED 1114 431 400008363 297.50

79/20/20

06

EED satellitetailoringdepartmenttrainingmaterials

KewonCortee

Gbarnga EED 1108 425 400008363 663.60

89/20/20

06

Arts & Crafttrainingmaterials

FellahBusinessCenter

Gbarnga EED 1107 424 400008363 413.75

98/17/20

06trainingmaterials

KewonCortee

Gbarnga EED 847 413 400008363 775.00

109/13/20

06

gbarngaemployeesaugust.2006salary

KewonCortee

Gbarnga EED 850 418 400008363 2,035.36

117/24/20

06gbarngaemployees

KewonCortee

Gbarnga EED 839 405 400008363 2,035.36



APPENDIX IV-B


Project

Voucher#

Check#

Bank A/C#

AmountUSD

july 2006salary

126/30/20

06

petty cashgbarngasatellite

KewonCortee

Gbarnga EED 824 393 400008363 150.00

136/7/200

6

gbarngasatellitepurchase

McGeorge Toweh

Gbarnga EED 827 394 400008363 1,413.00

147/6/200

6

gbarngaemployeesjune 2006salary

McGeorge Toweh

Gbarnga EED 828 395 400008363 1,906.10

156/9/200

6renovationtraining site

Larwuoc.Vorkpor

Gbarnga EED 809 380 400008363 1,750.00

165/30/20

06

Gbarngaemployeesmay 2006salary

McGeorge Toweh

Gbarnga EED 743 364 400008363 1,856.68

175/16/20

06

printing of T-shirts forbuchanan,sinje,Gbarnga

Emmanuel o.Cisco

Gbarnga EED 731 349 400008363 260.00

185/12/20

06

65 dozens ofT-shirts EEDprograms

Emmanuel o.Cisco

Gbarnga EED 727 345 400008363 520.00

194/27/20

06animalfeeding

McGeorge Toweh

Gbarnga EED 722 340 400008363 315.00

2012/4/20

06

employeesincome taxjune,july,sept.,oct.&november

MOF/Bureau ofindirecttaxation

Gbarnga EED 1278 488 400008363 -

2110/30/2

006

Gbarngaemployeesoct.2006salary

KewonCortee

Gbarnga EED 1146 457 400008363 2,035.37

2212/4/20

06

trainingmaterials forBuchanan,Sinje & Gbarnga


Gbarnga EED 1268 478 400008363 143.75

23 12/4/20 Gbarnga Ayzik Gbarng EED 1276 486 400008363



APPENDIX IV-B


Project

Voucher#

Check#

Bank A/C#

AmountUSD

06 trainingmaterials

S.Gharibstore

a 67.00

2412/4/20

06

sinje &gbarngatrainingmaterials

GreenFarm

Gbarnga EED 1272 482 400008363 363.00

2512/4/20

06

Gbarnga localtrainingmaterials

KewonCortee

Gbarnga EED 1265 475 400008363 1,000.51

2612/4/20

06

Gbarngatraineesfeeding

KewonCortee

Gbarnga EED 1264 474 400008363 442.67

2711/23/2

006

Replenishment of petty cashnov.2006Gbarnga

KewonCortee

Gbarnga EED 1260 469 400008363 100.00

283/21/20

06

Gbarnga localtrainingmaterials

KewonCortee

Gbarnga EED 1490 548 400008363 367.00

Total23,363.7

9

,2007 Gbarnga

No. Date Description payeeSatellite

Project

Voucher#

Check#

Bank A/C#

Amount(US$)

13/21/20

07

teachingmaterials forthree centers

LionStationery store

Gbarnga EED 1488 547 400008363 150.00

23/8/200

7

Gbarnga pettycash,localtraining &animal food

Kewon S.Cortee

Gbarnga EED 1471 531 400008363 1,347.00

33/1/200


Emmanuel O.Cisco

Gbarnga EED 1457 519 400008363 260.00

43/1/200

7trainees t-shirts

Emman'sBusinessCenter

Gbarnga EED 1456 518 400008363 520.00

5 2/28/20 Reserve fee Kewon S. Gbarng EED 1454 517 400008363



APPENDIX IV-B


Project

Voucher#

Check#

Bank A/C#

AmountUSD

07 for farmlandin Gbarnga

Cortee a 700.00

62/27/20

07

gbarngaemployeesjan.,feb, anddec.2006salaries

Kewon .Cortee

Gbarnga EED 1451 514 400008363 4,402.21

76/26/20

07

trainingmaterials forsinje,gbarnga& buchanan

NehaBuildingMaterials

Gbarnga EED 1629 639 400008363 198.00

86/26/20

07

trainingmaterials forsinje,gbarnga& buchanan

ArnacoTradingEnt.

Gbarnga EED 1626 637 400008363 129.00

96/26/20

07

trainingmaterials forSinje,Gbarnga& Buchanan


Gbarnga EED 1619 630 400008363 220.00

106/26/20

07

trainingmaterials forgbarnga &buchanan

AmericanElectronics

Gbarnga EED 1624 635 400008363 75.00

116/26/20

07

trainingmaterials forgbarnga &buchanan

JeetyTradingCorp.

Gbarnga EED 1627 638 400008363 390.20

126/26/20

07

trainingmaterials forsinje,Buchanan & Gbarnga

HassanJaffar

Gbarnga EED 1620 631 400008363 181.80

136/13/20

07

Gbarngatrainees I.D.Cards andpetty cashjune 2007

Kewon S.Cortee

Gbarnga EED 1604 615 400008363 150.00

146/13/20

07Gbrangatrainees food

Kewon S.Cortee

Gbarnga EED 1603 614 400008363 522.17

156/13/20

07

Gbarnga localtrainingmaterials and

Kewon S.Cortee

Gbarnga EED 1602 612 400008363 1,243.00



APPENDIX IV-B


Project

Voucher#

Check#

Bank A/C#

AmountUSD

animal food

165/2/200

7Agriculturecoordinator

HennisB.Nyangbe

Gbarnga EED 1586 597 400008363 80.00

174/25/20

07

Gbarnga pettycash april2007

Kewon S.Cortee

Gbarnga EED 1579 590 400008363 100.00

184/23/20

07personelldirector

Anthonyyeah

Gbarnga EED 1575

unknown 400008363 47.00

193/28/20

07

Sinje,Buchanan andGbarngasatellitesstationery

Lionstationery store

Gbarnga EED 1558 565 400008363 143.00

203/28/20

07

sinje,Buchanan andGbarnga officesupplies

MetroStationery

Gbarnga EED 1557 564 400008363 145.25

213/28/20

07

sinje &Gbarngatrainingmaterials


Gbarnga EED 1554 561 400008363 271.00

223/28/20

07


HassanJaffar

Gbarnga EED 1553 560 400008363 293.10

233/28/20

07



Gbarnga EED 1552 559 400008363 161.50

243/28/20

07


SethiBrothersIinc

Gbarnga EED 1551 558 400008363 85.00

253/28/20

07

march 2007Gbarngaemployeessalary

Kewon S.Cortee

Gbarnga EED 1497 554 400008363 2,361.70



APPENDIX IV-B


Project

Voucher#

Check#

Bank A/C#

AmountUSD

269/11/20

07

Gbarngaemployeessalaries forjuly &august.2007

Kewon S.Cortee

Gbarnga EED 1705 666 400008363 4,723.40

276/30/20

07

Gbarnga,Buchanan andSinjegraduationcost

SamuelK.Baker

Gbarnga EED 1645 657 400008363 660.67

286/30/20

07

Gbarnga,Buchanan andSinjegraduation T-shirtspurchasing

Emman'sBusinesscenter

Gbarnga EED 1643 655 400008363 180.00

296/30/20

07

sinje,Gbarngaand Buchanangraduation T-shirts printing

Emmanuel o.Cisco

Gbarnga EED 1644 656 400008363 90.00

306/29/20

07

Gbarngageneratorrepair

JonathanS.kollie

Gbarnga EED 1639 651 400008363 225.00

316/29/20

07Gbarnga rentfor one year

S.ToeWah

Gbarnga EED 1640 652 400008363 450.00

326/26/20

07

sinje andGbarngatrainingmaterials

WazniTradingcorp.

Gbarnga EED 1625 636 400008363 37.00

336/26/20

07

trainingmaterials forBuchanan,sinje andGbarnga

JamilM.Scaff

Gbarnga EED 1623 634 400008363 30.00

346/26/20

07

trainingmaterials forsinje andGbarnga

Greenfarm

Gbarnga EED 1621 632 400008363 105.00

356/26/20

07

EED Nationaloffice,sinje,Gbarnga and

Metrostationery

Gbarnga EED 1618 629 400008363 156.50



APPENDIX IV-B


Project

Voucher#

Check#

Bank A/C#

AmountUSD

Buchananstationery

366/26/20

07

trainingmaterials forsinje,Buchanan andGbarnga

SethiBrothersinc

Gbarnga EED 1617 628 400008363 204.50

376/26/20

07

Gbarngaemployeesjune 2007salary

Kewon S.Cortee

Gbarnga EED 1615 626 400008363 2,361.70

386/6/200

7

April and may2007 Gbarngaemployeessalaries

Kewon S.Cortee

Gbarnga EED 1590 601 400008363 4,723.40

393/28/20

07

Gbarngaresettlementkit

EagleElectricalCorp.

Gbarnga EED 1581 592 400008363 114.40

403/28/20

07sinje,Gbarngaand Buchanan

AbdulKarimK.Vandy

Gbarnga EED 1569 572 400008363 1,658.00

413/28/20

07

sinje,Gbarngaand Buchananresettlementkits

BuchananBuildingMaterials

Gbarnga EED 1568 574 400008363 130.00

423/28/20

07



Gbarnga EED 1567 576 400008363 575.00

433/28/20

07


HassanJaffar

Gbarnga EED 1566 579 400008363 1,842.52

443/28/20

07

sinje,Gbarngaand buchananresettlementkits

SethiBrothersIinc

Gbarnga EED 1562 568 400008363 1,701.80

453/28/20

07


WazniTradingCorp.

Gbarnga EED 1561 580 400008363 669.75



APPENDIX IV-B


Project

Voucher#

Check#

Bank A/C#

AmountUSD

Total34,814.5

7

APPENDIX IV-C

No Date Description payeeSatellite

Project

Voucher #

Check#

Bank A/C#

AmountUS$

2006 Buchanan

110/13/2006

replenishmentof Buchananpetty cash foroct.2006

AlpheusT.Davis

Buchanan EED 1134 445 400008363 100.00

210/18/2006


MariasMcwmsZayzay

Buchanan EED 1138 449 400008363 2,289.64

310/11/2006

Buchanantrainingmaterials

NehaBuildingmaterials

Buchanan EED 1130 444 400008363 540.00

410/11/2006

BuchanantraineesI.D.cards

AlpheusT.Davis

Buchanan EED 1128 442 400008363 157.75

59/29/2006

Buchananemployeessalarysept.2006

AlpheusT.Davis

Buchanan EED 1119 436 400008363 2,361.70

610/9/2006

Buchanan localtraineesmaterials

AlpheusT.Davis

Buchanan EED 1124 440 400008363 119.00

710/9/2006

localtravel,utilities &fuel bills aug.&sept.2006

Jr gasstation

Buchanan EED 1127 441 400008363 100.50

89/25/2006

trainingmaterials 3-EEDsatellites

ShehnyTradingINC

Buchanan EED 1114 431 400008363 294.50

99/21/2006

trip toBuchanan andother projects

Clarencec.Blapooh

Buchanan EED 1111 428 400008363 200.00

109/20/2006

EED satellitetailoringdepartmenttraining

Buchanan EED 1108 425 400008363 1,023.00



APPENDIX IV-C


Project

Voucher #

Check#

Bank A/C#

AmountUS$

materials

119/20/2006

Arts & Crafttrainingmaterials

FellahBusiness Center

Buchanan EED 1107 424 400008363 252.25

129/19/2006

Advance toprogram officer

Clarencec.Blapooh

Buchanan EED 1106 423 400008363 200.00

139/19/2006

LOIC/UNDPBuchananAccountant

IisaacBrown

Buchanan EED 1105 422 400008363 3,690.00

148/15/2006

local trainingmaterials

AlpheusT.Davis

Buchanan EED 846 412 400008363 775.00

157/24/2006

Buchananemployees july2006 salary &incentives

AlpheusT.Davis

Buchanan EED 836 402 400008363 1,205.00

167/24/2006

Buchananemployees july2006 salary &incentives

AlpheusT.Davis

Buchanan EED 836 402 400008363 1,156.70

176/19/2006

eed trainingmaterials

AlbertC.Kpassawah jr

Buchanan EED 815 385 400008363 2,007.00

186/23/2006



Buchanan EED 821 390 400008363 602.00

197/6/2

006

Buchananemployees2006 net salary


Buchanan EED 829 369 400008363 2,166.41

206/6/2

006

renovationmaterials forBuchanan andsinje


Buchanan EED 802 371 400008363 586.50

215/30/2006

Buchanan EEDemployees may2006 salary


Buchanan EED 745 363 400008363 2,077.39

225/16/2006

printing of T-shirts forbuchanan,sinje,Gbarnga

Emmanuelo.Cisco

Buchanan EED 731 349 400008363 260.00

23 5/12/ 65 dozens of T- Emman Bucha EED 727 345 400008363



APPENDIX IV-C


Project

Voucher #

Check#

Bank A/C#

AmountUS$

2006 shirts EEDprograms

uelo.Cisco

nan 520.00

244/25/2006

animal feedingand drugs

EllisKiazolu

Buchanan EED 720 338 400008363 355.00

2512/4/2006


EagleElectrical

Buchanan EED 1277 487 400008363 1,164.50

2612/4/2006

Employeesincome taxjune,july,sept.,oct.& november

MOF/bureau ofindirecttaxation

Buchanan EED 1278 488 400008363 -

2712/5/2006

BuchananLOIC-10maintenance

WilliamT.Bombo

Buchanan EED 1279 489 400008363 1,094.00

2811/22/2006

Buchananemployeesnov.2006 salary

AlpheusT.Davis

Buchanan EED 1252 461 400008363 2,361.70

2912/4/2006


JeetyTradingCorp.

Buchanan EED 1269 480 400008363 160.00

3010/26/2006

Buchananemployeesoct.2006 salary

AlpheusT.Davis

Buchanan EED 1142 456 400008363 2,361.70

3112/4/2006

trainingmaterials forBuchanan,sinje& Gbarnga

FellahBusiness center

Buchanan EED 1268 478 400008363 623.75

3212/4/2006


AnarcoTradingenterprise

Buchanan EED 1275 485 400008363 80.00

3312/4/2006

Buchananawareness

AlpheusT.Davis

Buchanan EED 1267 477 400008363 115.00

3411/23/2006

Replenishmentof petty cashbuchanan fornov.2006

AlpheusT.Davis

Buchanan EED 1261 468 400008363 100.00

3511/23/2006

Buchanantrainees food

AlpheusT.Davis

Buchanan EED 1259 467 400008363 545.00

3611/23/2006

Buchananbalance foranimal feeding

AlpheusT.Davis

Buchanan EED 1255 464 400008363 245.00

3711/30/2006

Buchanan localpurchase

AlpheusT.Davis

Buchanan EED 1149 472 400008363 1,137.84

Total 33,027.83



APPENDIX IV-C


Project

Voucher #

Check#

Bank A/C#

AmountUS$

2007 Buchanan


Project

Voucher #

Check#

Bank A/C#

AmountUS$

16/13/2007

Buchanan pettycash andI.D.cards

AlpheusT.Davis

Buchanan EED 1607 617 400008363 150.00

26/13/2007

Buchanantrainees andanimal feeding

AlpheusT.Davis

Buchanan EED 1606 618 400008363 758.33

36/13/2007

Buchanan localtrainingmaterials

AlpheusT.Davis

Buchanan EED 1605 616 400008363 926.25

46/26/2007

Trainingmaterials forBuchanan

JeetyTradingcorp.

Buchanan EED 1627 638 400008363 68.00

56/26/2007


HassanJaffar

Buchanan EED 1620 631 400008363 167.60

63/21/2007

Teachingmaterials forthree centers


Buchanan EED 1488 547 400008363 150.00

73/8/2

007

Buchanan pettycash andoutreachprogram

AlpheusT.Davis

Buchanan EED 1472 532 400008363 250.00

83/1/2


Emmanuel O.Cisco

Buchanan EED 1457 519 400008363 250.00

93/5/2

007

Buchanan localtrainingmaterials

AlpheusT.Davis

Buchanan EED 1468 529 400008363 1,362.71

103/5/2

007

Trainees andanimals feedingBuchanan

AlpheusT.Davis

Buchanan EED 1467 528 400008363 857.00

113/1/2

007 Trainees t-shirts

Emman'sBusiness center

Buchanan EED 1456 518 400008363 500.00

122/27/2007

BuchananEmployees jan& feb. 2007salaries

AlpheusT.Davis

Buchanan EED 1300 512 400008363 4,723.40

136/26/2007

TrainingMaterials forBuchanan


Buchanan EED 1629 639 400008363 155.00

14 6/26/ Training Arnaco Bucha EED 1626 637 400008363



APPENDIX IV-C


Project

Voucher #

Check#

Bank A/C#

AmountUS$

2007 Materials forBuchanan

TradingEnt.

nan 78.00

156/26/2007


FellahBusiness center

Buchanan EED 1619 630 400008363 487.25

166/26/2007


AmericanElectronics

Buchanan EED 1624 635 400008363 75.00

176/6/2

007

April & May2007 Buchananemployeessalaries

AlpheusT.Davis

Buchanan EED 1591 602 400008363 4,723.40

184/30/2007

purchased twotyres for LOIC-10 Buchanan

BashirBusiness center

Buchanan EED 1582 593 400008363 210.00

193/28/2007

Buchanansatellitesstationery


Buchanan EED 1558 565 400008363 148.00

203/28/2007

Buchanan officesupplies

Metrostationery

Buchanan EED 1557 564 400008363 148.25

213/28/2007

March 2007BuchananEmployeessalary

AlpheusT.Davis

Buchanan EED 1495 552 400008363 2,361.70

229/11/2007

Buchananemployeessalaries for july& august.2007

AlpheusT.Davis

Buchanan EED 1704 665 400008363 4,723.40

236/30/2007

Buchanangraduation cost

SamuelK.Baker

Buchanan EED 1645 657 400008363 660.67

246/30/2007

Buchanangraduation T-shirtspurchasing

Emman'sBusiness center

Buchanan EED 1643 655 400008363 220.00

256/30/2007

Buchanangraduation T-shirts printing

Emmanuel o.Cisco

Buchanan EED 1644 656 400008363 110.00

266/26/2007


JamilM.Scaff

Buchanan EED 1623 634 400008363 52.00

276/26/2007

Buchananstationery

Metrostationery

Buchanan EED 1618 629 400008363 171.40

286/26/2007

TrainingMaterials for

SethiBrother

Buchanan EED 1617 628 400008363 398.50



APPENDIX IV-C


Project

Voucher #

Check#

Bank A/C#

AmountUS$

Buchanan s inc

296/26/2007

BuchananEmployees june2007 salary

AlpheusT.Davis

Buchanan EED 1616 627 400008363 2,361.70

303/28/2007

Buchananresettlementkits

AbdulKarimK.Vandy

Buchanan EED 1569 572 400008363 1,630.00

313/28/2007



Buchanan EED 1568 574 400008363 125.00

323/28/2007



Buchanan EED 1567 576 400008363 925.00

333/28/2007


HassanJaffar

Buchanan EED 1566 579 400008363 1,994.50

343/28/2007


EagleElectrical corp.

Buchanan EED 1563 569 400008363 378.00

353/28/2007


sethibrothersinc

Buchanan EED 1562 568 400008363 1,532.50

363/28/2007


WazniTradingCorp.

Buchanan EED 1561 580 400008363 728.20

Total 34,560.76

APPENDIX IV-DNo. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUS$

2006 Bopolu

110/18/

2006

paymentLOIC/UNDP staff forsept 2006

MariasMcwmsZayzay Bopolu EED 1138 449 400008363 1,853.76

2006Tubmanburg

110/18/

2006

paymentLOIC/UNDP staff for

MariasMcwmsZayzay

Tubmanburg EED 1138 449 400008363 2,694.36



APPENDIX IV-DNo. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUS$

sept 2006

24/27/2

006

Animalfeeding forTubmanburg satellite

A.GonleeZoevah

Tubmanburg EED 724 342 400008363 344.00

Total 3,038.36

2006 GantaNo. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

110/18/

2006


MariasMcwmsZayzay Ganta EED 1138 449 400008363 2,238.99

24/27/2

006

AnimalFeedingGantasatellite

MomoG.Kawalai Ganta EED 723 341 400008363 353.00

Total 2,591.99

2006 MonroviaNo. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUS$

110/18/

2006


MariasMcwmsZayzay

Monroviaprogram EED 1138 449 400008363 5,005.35

APPENDIX IV-E

No Date Description payeesatellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

2006NationalOffice

17/24/2006

EED /National officejuly 2006salary &incentives

MariasMcwmsZayzay

Nationaloffice EED 837 403 400008363 820.49

27/24/2006

EED /National officejuly 2006salary &

MariasMcwmsZayzay




APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

incentives

3

10/25/20

06Staffworkshop

MariasMcwmsZayzay


48/11/2006

EED programemployeessalaries july2006

SamuelK.Baker

Nationaloffice EED 840 406 400008363 2,215.00

57/24/2006

EEDdocuments tothe Republicof Germany DHL


67/10/2006

EED/Nationalofficeemployeesjune 2006salary

MariasMcwmsZayzay

Nationaloffice EED 831

unknown 10012001578 757.60

76/12/2006

local travel &utilities

Jr gasstation


86/19/2006

advancepayment toMr. Marouf

Mr.Marouf


96/20/2006

IEL buildingrent tofacilitatetraining2006/07

EstherC.Warbey


10

10/18/20

06


MariasMcwmsZayzay


1110/2/2006

dispatchdocuments toICCO DHL


129/29/2006

national officeEmployeessept.2006salary

MariasMcwmsZayzay


139/25/006

National officestationery



149/25/2006


MetroStationery




APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

159/13/2006

National officeemployeesaugust.2006salary

MariasMcwmsZayzay


166/30/2006

Stationery forprogramofficer

ShehnyTradingINC


176/12/2006


MetroStationery


186/12/2006


ShehnyTradingINC


196/12/2006

Localconsultancy

JamesDaniels


206/7/2

006Rent/JamesTravers

JamesTravers


216/9/2

006

repair ofmotorbikeEED program

SamuelK.Baker


226/7/2

006

EED projectrenovationandworkmanship

SamuelK.Baker


236/6/2

006

local materialsfor renovationof facilities

JamesTravers


246/5/2

006

TthreeGeneratorpurchased forEED Programs

SunnyBrothers Inc


256/2/2

006 Audit fee

MosesG.Francis


266/2/2

006

Replenishment fo pettycash nationaloffice

MariasMcwmsZayzay


276/1/2

006

flashlight,bulbs, scratchcards andbatteries

DavidS.Nyema


285/30/2006

Honorariumto EEDEmployees

MariasMcwmsZayzay




APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

May 2006

295/30/2006

Advance toAnthony Yeah

Anthony Yeah


305/23/2006

Generatormaintenance

BeeverCompany INC


315/19/2006

Petty cash forEED program

Solomon King


325/19/2006 Fuel

Jr gasstation


334/27/2006

StaffHonorariumApril 2006

MariasMcwmsZayzay


344/27/2006

Computertraining

KortaDogba


354/25/2006

Computerprogramoffice supplyand furniture

Metrostationery


364/25/2006

one drum ofengine oil forVehicle &generator Gesco


374/25/2006 Vehicle

Autospareservice


384/24/2006

Vehicle partsto conductEED programtraining

ChrisParker


394/5/2

006

AdvanceTrainingMaterials

E.RichmondDraper


404/12/2006

Public serviceannouncement



414/17/2006

National officelocalconsultancy

OthelloS.Payman


424/3/2

006

Staffhonorariumapril 2006

MariasMcwmsZayzay




APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

434/5/2

006

Repair ofvehicle tofacilitatetraining

IsaacYondoe


444/5/2

006

National officelocalconsultancy

OthelloS.Payman


454/3/2

006Vehicle repairfor training

IsaacYondoe


464/2/2

006Ttrainingmaterials

ChicriBrothers


474/3/2

006local travel toEED projects

Jr gasstation


48

12/12/20

06

Diesel &petroleum,nov.2006

Jr gasstation


49

12/14/20

06Clearing oftwo vehicles

EllisKiazolu


50

12/14/20

06

Workmanshipfor repair ofLOIC-10

IsaacYondoe


51

12/14/20

06sinje handpump

JeetyTradingCorp.


52

10/26/20

06

National officeemployeessalaryoct.2006

MariasMcwmsZayzay


53

11/23/20

06Audit feevoscon 50% Voscon


54

11/22/20

06

EEDmanagers andaccountantslocal travel

AlpheusT.Davis


55

11/15/20

06fuel EEDprograms

Jr gasstation


5610/9/2006

localtravel,utilities& fuel billsaug.&sept.2006

Jr gasstation

localtravel&utilities EED 1127 441 400008363 2,123.85



APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

577/10/2006

EED/Nationalofficeemployeesjune 2006salary

EED/Nationalofficeemployeesjune2006salary

incentives EED 831

unknown 10012001578 788.00

58

10/31/20

06

Reimbursement to AlbertC.Kpassawahjr



Total 63,989.32

2007Nationaloffice

No. Date Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

13/21/2007 Vehicle repair

Reelin(Liberia)Inc


23/21/2007 Vehicle repair

IsaacYondoe


33/16/2007

LocalConsultancyandsensitization

MariasMcwmsZayzay


43/16/2007

Advance dueLOIC Board

J.ClarenceBlapooh


53/16/2007

Servicing ofLOIC-13 and14 Vehicles

EllisKiazolu


63/9/2

007 Consultancy

OthelloS.Payman


73/9/2

007 Fuel feb.2007jr gasstation


83/1/2

007National officesupplies

ShehnyTradingInc


93/5/2

007Body work onpick-up

IisaacYondoe




APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

103/5/2

007Vehicleregistration

EllisKiazolu


113/5/2

007Vehiclesinsurance

Securiskinc


122/28/2007

Printing onLOIC twopick-ups

Emmanuel o.Cisco


132/28/2007

postage EEDdocuments DHL


142/26/2007 Audit fee 50% Voscon


152/26/2007

Fuel januarybill 2007

jr gasstation


162/26/2007

National officeemployeesjan. &feb.2007salaries

MariasMcwmsZayzay

EED/Nationaloffice EED 1298 508 400008363 3,520.48

173/28/2007

National officeemployeesMarch salary2007

MariasMcwmsZayzay


182/26/2007

FundBorrowedfrom UNHCRcomputertraining

LOIC/UNHCRcomputer train.


192/26/2007

FundBorrowedfromLOIC/UNDP

LOIC/UNDPFUND


201/29/2007 Fuel dec.2006

jr gasstation

EED/Nationaloffice EED 1292 503 400008363 564.60

211/23/2007

Postage EEDdocuments

SandoGailor


221/17/2007 Publication bill

BoimahS.Clement

EED/National EED 1289 499 400008363 150.00



APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

office

239/11/2007

Employeeswithholdingtaxes for jan.-june 2007

MOF/BODT


246/21/2007

One dry cellbattery

Tthunder BirdCorp.


256/18/2007

Ten(10)bookletspurchaseorder byfinance office

Nationalprinters


266/14/2007

To facilitatestaffworkshop

RebekahM.Bertsche


276/11/2007

National officepetty cashjune 2007

SandoGailor


286/11/2007

April,May2007Honorariumsecurities,yardman etc

EllisKiazolu


296/7/2

007Postage EEDdocuments DHL


306/6/2

007

April and Maynational officeemployeessalaries2007

MariasMcwmsZayzay


315/3/2

007 Labour forms MOL


325/2/2

007national officesupplies



334/25/2007

developproject jointproposal

J.ClarenceBlapooh

EED/National EED 1577 587 400008363 50.00



APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

office

344/11/2007

internalauditor anddriver

DanielGayedyu sr.


354/28/2007

march 2007fuel

jr gasstation


363/23/2007

EED visit toGbarnga

J.ClarenceBlapooh


376/30/2007

Postage EEDbinding offEED report

SandoGailor


389/11/2007

National officeEmployeesjuly & augustsalaries 2007

MariasMcwmsZayzay


398/10/2007

50% of Auditfee Voscon


406/30/2007

Buchanan,Gbarnga andsinje traineescertificatesprinting

Anthony yeah


416/30/2007

Repair ofLOIC mainbuilding roof



426/28/2007

LOIC-2Materials

CactusEnterprises


436/28/2007

Body workand labor cost

MariasMcwmsZayzay


446/28/2007

purchasedLoic-2, 88amps battery14 yards of

GeorgeF.Kpawulu




APPENDIX IV-E


Project

Voucher #

Check# Bank A/C #

AmountUSD

Materials

456/27/2007

Tubmanburgsecurities,yardman,animalscience &Generator

MomoG.Kawalai


466/27/2007

EED nationalofficeEmployeesjune 2007salary

MariasMcwmsZayzay

EED/Nationaloffice EED 1632

unknown 400008363 1,635.24

476/29/2007

TrainingMaterials forBuchanan,sinje andGbarnga

JamilM.Scaff

NationalofficeEED EED 1623 634 400008363 104.32

486/26/2007

EED Nationaloffice,sinje,gbarnga andBuchananstationery

Metrostationery


496/25/2007

Fuel may2007

Jr gasstation


506/26/2007

TrainingMaterials forsinje,Buchanan andGbarnga

SethiBrothers inc


Total 51,402.75

UNDP PROJECT

Date Description payeesatell

iteProje

ctVouche

r #Check

# Bank A/C #Amount( US$)

APPENDIX V-A2006 Sinje

17/28/2006

Sinje UNDPsub.allowance

J.Karmorh Allieu sinje UNDP 974 328610 10012001578 2,280.00

37/28/2006

Sspare partsandworkmanship

IsaacYondoe sinje UNDP 982 329607 10012001578 416.67



UNDP PROJECT


iteProje

ctVouche

r #Check


for vehicles

47/25/2006

Transportingof trainingmaterials

MariasMcwmsZayzay sinje UNDP 969

10922007 10012001578 270.00

511/30/2006

six satellitestrainingmaterials

JeetyTradingcorp. sinje UNDP 1237 582905 10012001578 50.00

611/27/2006

Reimbursement ofaccountantstransportation

MomoG.Kawalai sinje UNDP 1230 582312 10012001578 10.00

711/21/2006

sinjeemployeesnov.2006 netsalary


811/21/2006

six satellitesaccountantsperdiem


911/21/2006

six satellitessecuritiesnov.2006


1011/20/2006

sinje traineessub.allowance


1111/20/2006

sinjeemployeesoct.2006 netsalary


127/7/2

006

sinje traineessub.allowance

SamuelK.Baker sinje UNDP 902

10915305 10012001578 2,460.00

136/23/2006

LOIC/UNDPsix satellitestrainingmaterials

SamuelS.Bedell sinje UNDP 875

10912705 10012001578 500.00

146/21/2006

sinje pettycashLOIC/UNDP


10896007 10012001578 150.00

156/14/2006

otheradvancesinje satellite


10894909 10012001578 424.00

166/9/2

006

printing ofLOIC/UNDPprograms T-shirts

FatuPaasewe sinje UNDP 852

1089433 10012001578 129.60



UNDP PROJECT


iteProje

ctVouche

r #Check


176/7/2

006

UNDPtrainees T-Shirts forsevenprograms

Emman'sBusiness center sinje UNDP 851

10894202 10012001578 360.00

1811/9/2006

six satellitessecuritiesperdiem

MariasMcwmsZayzay sinje UNDP 1182 479902 10012001578 40.00

199/27/2006

Trainingmaterials forGbarnga ,Ganta,Bopolu&Tubmanburg

HassanJaffar Sinje UNDP 1047 335312 10012001578 374.60

209/12/2006

Sinje satellitetraineesAugust 2006sub.allowance

J.Karmorh Allieu Sinje UNDP 1007 331803 10012001578 2,130.00

219/7/2

006

letter headsand evelopesLOIC/UNDPprograms

Nationalprinters Sinje UNDP 1001 3314 10012001578 28.00

229/5/2

006

perdiemnationaloffice staffvisit tosatellites

MariasMcwmsZayzay Sinje UNDP 1000 331311 10012001578 38.00

238/31/2006

petty cashanndsecuritiesperdiem

J.Karmorh Allieu Sinje UNDP 991 330503 10012001578 190.00

249/13/2006

Sinje satelliteEmployeesAugust 2006salary


2510/6/2006

Monroviaprogramtrainingmaterials &officesupplies

MetroStationery store Sinje UNDP 1089 473806 10012001578 97.00

2610/6/2006

Monroviaprogram &four satellitestrainingmaterials

Buchananbuildingmaterials Sinje UNDP 1088 473705 10012001578 156.50



UNDP PROJECT


iteProje

ctVouche

r #Check


2710/6/2006

Five satellitesofficesupplies

ShehnyTradinginc Sinje UNDP 1086 473503 10012001578 141.50

2810/6/2006

Monroviaprogram &satellitestrainingmaterials

Emman'sBusinessCenter Sinje UNDP 1083 473200 10012001578 214.00

2910/6/2006

Satellitestrainingmaterials

AnarcoTradingEnterprise Sinje UNDP 1082 473011 10012001578 35.00

3010/6/2006


NehaBuildingMaterials Sinje UNDP 1080 472809 10012001578 161.00

3110/6/2006

Sinjetraineessept.2006sub.allowance


329/29/2006

Staffperdiem &vehiclemaintenance

A.GonleeZoevah Sinje UNDP 1072 337912 10012001578 48.00

339/29/2006

Sinje localtrainingmaterialsand I.D.cards


347/25/2006

UNDP/LOICSatellitesofficesupplies

LionStationery store Sinje UNDP 947

10920101 10012001578 123.00

357/25/2006

Six satellitesofficesupplies

MetroStationery store Sinje UNDP 946

10920000 10012001578 177.50

367/25/2006

Parts LOIC -12 trainingmaterials

WilliamT.Bombo Sinje UNDP 944

10919710 10012001578 67.50

377/24/2006

LOIC/UNDPSinje July2006 salary

J.Karmorh Allieu Sinje UNDP 934

10918612 10012001578 2,729.30

387/10/2006

perdiem foremployees

RebekahM.Bertsche Sinje UNDP 921

10917400 10012001578 59.00



UNDP PROJECT


iteProje

ctVouche

r #Check


397/10/2006

Vehiclemaintenancefor sixsatellites

WilliamT.Bombo Sinje UNDP 917

unknown 10012001578 76.00

407/11/2006

LOIC/UNDPSinje June2006 salary

SamuelK.Baker Sinje UNDP 914

10916504 10012001578 1,222.02

4112/18/2006

Six satellitessecuritiesperdiem forDec.2006

SamuelM.Garbla Sinje UNDP 1396 601408 10012001578 40.00

4212/12/2006

SinjeemployeesDec.2006salary


4312/18/2006

Sinje localtrainingmaterials


4412/14/2006

SinjetraineesDec.2006sub.allowance


4512/6/2006

Spare partsto servicevehicle LOIC-12

WilliamT.Bombo Sinje UNDP 1359 585505 10012001578 129.16

4611/30/2006

SatellitesTrainingMaterials

ColorStore

Sinje

UNDP 124000005832-08

100-12-001578 720.00

4711/30/2006


Emman’sBusinessCenter

Sinje

UNDP 124500005838-01

100-12-001578 45.00

4811/30/2006



Sinje

UNDP 124200005840-03

100-12-001578 240.50

4911/30/2006


Greenfarm

Sinje

UNDP 124300005835-11

100-12-001578 43.00

5012/5/2006

perdiem andvehicle rentalfor visits tosatellites

SandoM.Gailor Sinje UNDP 1357 585404 10012001578 37.50

Total



UNDP PROJECT


iteProje

ctVouche

r #Check


30,165.63

2007' Sinje

Date Description payeesatellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

11/24/2007

SinjeTrainees Jan.2007SubsistenceAllowance

J.KarmorhAllieu Sinje UNDP 1338

00007340-08

100-12-001578 1,740.00

21/11/2007

Printing ofGraduationT-Shirts(Training Mats.)

Emmanuel O.Cisco Sinje UNDP 1324

00007325-06

100-12-001578 58.00

31/11/2007

T - Shirts forTraineesGraduation(TrainingMats)

EmmanuelBusinessCenter Sinje UNDP 1323

00007324-05

100-12-001578 116.00

41/11/2007

Printing ofTraineesCertificatesGraduation/ALLprograms/TrainingMaterials

AnthonyN.Devreede Sr. Sinje UNDP 1322

00007323-04

100-12-001578 87.00

55/4/2

007

Perdiem toSinje StaffA/c payable

EdwardG.Govah Sinje UNDP 1433

00010844-02

100-12-001578 80.00

61/22/2007

Pmt. forSinjeGraduation

J.Karmorh Allieu Sinje UNDP 1331

00007333-01

100-12-001578 505.00

71/25/2007

SixSecuritiesJan. 2007Perdiem

SamuelM.Garbla Sinje UNDP 1405

00007359-01

100-12-001578 40.00

Total 2,626.00



APPENDIX V-B,2006 Gbarnga

No DateDescription payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

17/28/2

006

GbarngaUNDPtraineessub.allowance

EdwinS.Walters

Gbarnga UNDP 979 329203 10012001578 5,430.00

27/28/2

006

SixUNDP/LOICAccountants

A.GonleeZoevah

Gbarnga UNDP 980 329405 10012001578 64.00

37/28/2

006

spare partsandworkmanship forvehicles

IsaacYondoe

Gbarnga UNDP 982 329607 10012001578 416.67

47/25/2

006


MariasMcwmsZayzay

Gbarnga UNDP 969

10922007 10012001578 325.00

511/30/

2006


JeetyTradingcorp.

Gbarnga UNDP 1237 582905 10012001578 596.00

611/30/

2006



Gbarnga UNDP 1226 582804 10012001578 175.00

711/27/

2006


MomoG.Kawalai

Gbarnga UNDP 1230 582312 10012001578 15.00

811/21/

2006

Gbarngaemployeesnov.2006salary

EdwinS.Walters

Gbarnga UNDP 1218 483209 10012001578 1,958.78

911/21/

2006


MomoG.Kawalai

Gbarnga UNDP 1210 482212 10012001578 40.00

1011/20/

2006

Gbarngatraineessub.allowance

EdwinS.Walters

Gbarnga UNDP 1202 481101 10012001578 5,400.00

117/7/20

06

Gbarngatraineessub.allowance

TarwoeI.B.Waylee

Gbarnga UNDP 905

10915608 10012001578 4,530.00

126/23/2

006LOIC/UNDPsix satellites

SamuelS.Bedell

Gbarnga UNDP 875

10912705 10012001578 500.00





satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

trainingMaterials

136/27/2

006

Gbarngapetty cashLOIC/UNDP

TarwoeIi.B.Waylee

Gbarnga UNDP 878

10913008 10012001578 150.00

146/22/2

006

Gbarngalocaltrainingrenovationmaterials

TarwoeI.B.Waylee

Gbarnga UNDP 873

10912503 10012001578 714.55

156/19/2

006

Ganta &Gbarngarenovationpracticeshades

MomoG.Kawalai

Gbarnga UNDP 859

108951-11 10012001578 32.00

166/9/20

06


FatuPaasewe

Gbarnga UNDP 852

1089433 10012001578 210.24

176/7/20

06



Gbarnga UNDP 851

10894202 10012001578 584.00

1810/30/

2006

Gbarngaemployeesoct.2006salary

EdwinS.Walters

Gbarnga UNDP 1175 479208 10012001578 1,958.78

1911/9/2

006

Gbarngatraineessub.allowance oct.2006

EdwinS.Walters

Gbarnga UNDP 1185 480205 10012001578 5,280.00

2011/9/2

006


MariasMcwmsZayzay

Gbarnga UNDP 1182 479902 10012001578 40.00

2110/16/

2006

154 bags ofcement fortraining atvarioussatellites

Cemenco

Gbarnga UNDP 1155 477201 10012001578 69.00

227/25/2

006

twosatellitestrainingmaterials

FellahBusinesscenter

Gbarnga UNDP 952

10920606 10012001578 200.00





satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

239/27/2

006

Trainingmaterials forGbarngaand Ganta


Gbarnga UNDP 1048 335400 10012001578 726.25

249/27/2

006

Trainingmaterials forGbarnga ,Ganta,Bopolu &Tubmanburg

HassanJaffar

Gbarnga UNDP 1047 335312 10012001578 809.90

259/21/2

006

Gbarngasatellitelocaltrainingmaterials

EdwinS.Walters

Gbarnga UNDP 1031 334012 10012001578 1,576.08

269/12/2

006

GbarngasatelliteemployeesAugust 2006salary

EdwinS.Walters

Gbarnga UNDP 1014 332409 10012001578 1,958.78

279/12/2

006

GbarngasatellitetraineesAugust 2006sub.allowance

EdwinS.Walters

Gbarnga UNDP 1010 332005 10012001578 5,460.00

289/7/20

06

letter headsandevelopesLOIC/UNDPprograms

Nationalprinters

Gbarnga UNDP 1001 3314 10012001578 28.00

299/5/20

06


MariasMcwmsZayzay

Gbarnga UNDP 1000 331311 10012001578 38.00

309/31/06

petty cashandsecuritiesperdiem

EdwinS.Walters

Gbarnga UNDP 998 3302 10012001578 190.00

3110/6/2

006

Monroviaprogramtrainingmaterials &office

MetroStationery store

Gbarnga UNDP 1089 473806 10012001578 276.00





satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

supplies

3210/6/2

006

Threesatellitesofficesupplies


Gbarnga UNDP 1087 473604 10012001578 31.00

3310/6/2

006

Fivesatellitesofficesupplies

ShehnyTradinginc

Gbarnga UNDP 1086 473503 10012001578 109.00

3410/6/2

006


AnarcoTradingEnterprise

Gbarnga UNDP 1082 473011 10012001578 100.00

3510/6/2

006



Gbarnga UNDP 1080 472809 10012001578 84.00

3610/6/2

006

Gbarngatraineessept.2006sub.allowance

EdwinS.Walters

Gbarnga UNDP 1076 472304 10012001578 5,340.00

379/29/2

006


A.GonleeZoevah

Gbarnga UNDP 1072 337912 10012001578 48.00

387/25/2

006



Gbarnga UNDP 946

10920000 10012001578 212.50

397/25/2

006


WilliamT.Bombo

Gbarnga UNDP 944

10919710 10012001578 67.50

407/24/2

006

GbarngaemployeesJuly 2006salary

EdwinS.Walters

Gbarnga UNDP 938

10919003 10012001578 1,958.78

417/10/2

006

Replenishment ofLOIC/UNDPGbarngapetty cash

TarwoeI.B.Waylee

Gbarnga UNDP 922

10919912 10012001578 150.00





satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

427/10/2

006perdiem foremployees

RebekahM.Bertsche

Gbarnga UNDP 921

10917400 10012001578 118.00

437/10/2

006

Vehiclemaintenance for sixsatellites

WilliamT.Bombo

Gbarnga UNDP 917

unknown 10012001578 76.00

447/10/2

006

LOIC/UNDPGbarngasignboardprinting

McGeorgeToweh

Gbarnga UNDP 913

10916403 10012001578 319.00

457/10/2

006

Payment fortrainingmaterials

TarwoeI.B.Waylee

Gbarnga UNDP 910

10915810 10012001578 1,450.00

4612/18/

2006


SamuelM.Garbla

Gbarnga UNDP 1396 601408 10012001578 40.00

4712/18/

2006

Gbarngalocaltrainingmaterials

EdwinS.Walters

Gbarnga UNDP 1395 601206 10012001578 1,046.00

4812/14/

2006

GbarngatrainessDec.2006sub.allowance

EdwinS.Walters

Gbarnga UNDP 1389 600600 10012001578 5,340.00

4912/12/

2006

GbarngaemployeesDec.2006salary

EdwinS.Walters

Gbarnga UNDP 1378

unknown 10012001578 1,958.78

5012/11/

2006Gbarngapetty cash

EdwinS.Walters

Gbarnga UNDP 1367 586300 10012001578 150.00

5112/6/2

006

Spare partsto servicevehicleLOIC-12

WilliamT.Bombo

Gbarnga UNDP 1359 585505 10012001578 129.16

5212/5/2

006

perdiem andvehiclerental forvisits tosatellites

SandoM.Gailor

Gbarnga UNDP 1357 585404 10012001578 26.25

5312/5/2

006

perdiem andvehiclerental for

SandoM.Gailor

Gbarnga UNDP 1357 585404 10012001578 100.00





satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

visits tosatellites

Total 58,606.00

APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

17/28/2

006

Buchanantraineessub.allowance

IsaacBrown

Buchanan UNDP 975 328711 10012001578 3,600.00

27/28/2

006


A.GonleeZoevah

Buchanan UNDP 980 329405 10012001578 64.00

37/28/2

006


IsaacYondoe

Buchanan UNDP 982 329607 10012001578 416.67

411/30/

2006


TeetyTradingCorp.

Buchanan UNDP 1237 582905 10012001578 288.00

511/30/

2006



Buchanan UNDP 1226 582804 10012001578 702.00

611/27/

2006


MomoG.Kawalai

Buchanan UNDP 1230 582312 10012001578 15.00

711/21/

2006

Buchananemployeesnov.2006salary

IsaacBrown

Buchanan UNDP 1214 482805 10012001578 2,289.64

811/21/

2006


MomoG.Kawalai

Buchanan UNDP 1210 482212 10012001578 40.00

911/20/

2006


IsaacBrown

Buchanan UNDP 1200 480811 10012001578 3,690.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

1011/20/

2006

Buchananemployeesoct.2006salary

IsaacBrown

Buchanan UNDP 1194 481505 10012001578 2,289.64

117/7/20

06


Albertc.kpassawah

Buchanan UNDP 903

10915406 10012001578 3,870.00

126/23/2

006


SamuelS.Bedell

Buchanan UNDP 875

10912705 10012001578 500.00

136/23/2

006

UNDP/LOICBuchananrenovation

SethiBrothersinc

Buchanan UNDP 876

10912806 10012001578 443.50

146/21/2

006parts LOIC-10

williamT.Bombo

Buchanan UNDP 871

109123-01 10012001578 460.00

156/21/2

006constructionof signboard

AllbertC.Kpassawah

Buchanan UNDP 867

10895906 10012001578 133.00

166/9/20

06


FatuPaasewe

Buchanan UNDP 852

1089433 10012001578 194.40

176/7/20

06



Buchanan UNDP 851

10894202 10012001578 540.00

1811/9/2

006

buchanantraineessub.allowance oct.2006

IsaacBrown

Buchanan UNDP 1184 480104 10012001578 3,660.00

1911/9/2

006


MariasMcwmsZayzay

Buchanan UNDP 1182 479902 10012001578 40.00

2010/16/

2006


cCmenco

Buchanan UNDP 1155 477201 10012001578 138.00

219/27/2

006


NehaBuildingMaterial

Buchanan UNDP 1045 335110 10012001578 105.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

s

229/27/2

006


JeetyTradingCenter

Buchanan UNDP 1046 335211 10012001578 223.70

239/27/2

006


HassanJaffar

Buchanan UNDP 1047 335312 10012001578 672.50

249/27/2

006

TrainingmaterialsforBuchanan


Buchanan UNDP 1044 335009 10012001578 220.00

259/27/2

006


Greenfarm

Buchanan UNDP 1043 334908 10012001578 204.00

269/27/2

006


SethiBrothersInc

Buchanan UNDP 1042 334807 10012001578 525.00

279/27/2

006

Trainingmaterials forBuchananandMonroviaprogram

HassanJaffar

Buchanan UNDP 1041 334706 10012001578 556.00

289/26/2

006

Renovationmaterials forBuchanan

IsaacBrown

Buchanan UNDP 1037 334403 10012001578 1,400.00

299/21/2

006

Buchanansatellitelocaltrainingmaterials

IsaacBrown

Buchanan UNDP 1029 333911 10012001578 1,544.00

309/12/2

006

Buchanansatellitetraineessub.allowance August2006

IsaacBrown

Buchanan UNDP 1008 331904 10012001578 3,690.00

319/7/20

06

letter headsandevelopes

Nationalprinters

Buchanan UNDP 1001 3314 10012001578 28.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

LOIC/UNDPprograms

329/5/20

06


MariasMcwmsZayzay

Buchanan UNDP 1000 331311 10012001578 38.00

338/31/2

006

Buchanansatellitetrainingmaterials

JeetyTradingCenter

Buchanan UNDP 995 331008 10012001578 56.00

348/31/2

006


IsaacBrown

Buchanan UNDP 989 330301 10012001578 190.00

359/12/2

006

BuchananemployeesAug.2006salary

IsaacBrown

Buchanan UNDP 1012 332207 10012001578 2,289.64

3610/6/2

006



Buchanan UNDP 1089 473806 10012001578 172.75

3710/6/2

006


ShehnyTradinginc

Buchanan UNDP 1086 473503 10012001578 104.10

3810/6/2

006

Buchanansatellitetrainingmaterials

FawazBuildingcenter

Buchanan UNDP 1085 473402 10012001578 434.00

3910/6/2

006

Buchanantraineessept.2006sub.allowance

IsaacBrown

Buchanan UNDP 1074 472102 10012001578 3,690.00

409/29/2

006


A.GonleeZoevah

Buchanan UNDP 1072 337912 10012001578 48.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

417/25/2

006



Buchanan UNDP 947

10920101 10012001578 94.00

427/25/2

006



Buchanan UNDP 946

10920000 10012001578 100.10

437/25/2

006

Buchananfacilitiesrenovation

IsaacBrown

Buchanan UNDP 945

10919811 10012001578 79.00

447/25/2

006


WilliamT.Bombo

Buchanan UNDP 944

10919710 10012001578 67.50

457/25/2

006

RenovationofLOIC/UNDPfacilities

Shop -N-Save

Buchanan UNDP 943

10919609 10012001578 739.10

467/10/2

006

LOIC/UNDPBuchananemployeesJuly 2006salary

IsaacBrown

Buchanan UNDP 933

10918511 10012001578 2,289.64

477/10/2

006perdiem foremployees

RebekahM.Bertsche

Buchanan UNDP 921

10917400 10012001578 118.00

487/10/2

006


WilliamT.Bombo

Buchanan UNDP 917

unknown 10012001578 76.00

4912/4/2

006

PMT. FORGOODS ONACCOUNT

AYZIK S.GHARIBSTORE

BUCHANAN UNDP 1247

00005850-00

100-12-001578 56.00

5012/4/2

006OFFICESUPPLIES

LIONSTATIONERYSTORE

BUCHANAN UNDP 1249

00005843-06

100-12-001578 145.00

5112/4/2

006TRAININGMATERIALS

EAGLEELECTRICALCORP.

BUCHANAN UNDP 1250

00005845-08

100-12-001578 20.00

5211/30/

2006

SATELLITESTRAININGMATERIALS

HASSANJANAR

BUCHANAN UNDP 1239

00005831-07

100-12-001578 640.80

5311/30/

2006SATELLITESTRAINING

JAMILM.

BUCHANAN UNDP 1246

00005839-02

100-12-001578 101.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

MATERIALS SCAFF &BROTHERS

5411/30/

2006


RAJENTERPRISEINC

BUCHANAN UNDP 1238

00005830-06

100-12-001578 30.00

5511/30/

2006


ANARCOTRADING ENT.INC

BUCHANAN UNDP 1244

00005837-00

100-12-001578 132.00

5612/18/

2006


SamuelM.Garbla

Buchanan UNDP 1396 601408 10012001578 40.00

5712/14/

2006

BuchanantraineesDec.2006sub.allowance

IsaacBrown

Buchanan UNDP 1387 600411 10012001578 3,690.00

5812/12/

2006

BuchananemployeesDec.2006salary

IsaacBrown

Buchanan UNDP 1376 587209 10012001578 2,289.64

5912/11/

2006

Re-establishment ofBuhananpetty cash

IsaacBrown

Buchanan UNDP 1365 586111 10012001578 150.00

6012/6/2

006

LOIC/UNDPBuchananlocaltrainingmaterials

IsaacBrown

Buchanan UNDP 1361 585707 10012001578 1,363.36

6112/6/2

006


WilliamT.Bombo

Buchanan UNDP 1359 585505 10012001578 129.16

Total 51,914.84

,2007 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

11/24/2

007

BUCHANANTRAINEESJAN. 2007SUBSISTENTALLOWANCE

ISAACBROWN

BUCHANAN UNDP 1339

00007341-09

100-12-001578 3,690.00

21/11/2

007

PRINTINGOFGRADUATION T-SHIRTS(TRAININGMATS.)

EMMANUEL O.CISCO

BUCHANAN UNDP 1324

00007325-06

100-12-001578 123.00

31/11/2

007

T - SHIRTSFORTRAINEESGRADUATION(TRAININGMATS)

EMMANUELBUSINESSCENTER

BUCHANAN UNDP 1323

00007324-05

100-12-001578 246.00

41/25/2

007

BUCHANANSATELLITEEMPLOYEESNET SALARY&INCENTIVEFOR JAN.2007

ISAACBROWN

BUCHANAN UNDP 1347

00007349-04

100-12-001578 2,289.64

51/11/2

007

PRINTNGOFTRAINEESCERTIFICATE -GRADUATION/ ALLPROGRAM/TRAININGMATERIALS

ANTHONYN.DEVREEDESR.

BUCHANAN UNDP 1322

00007323-04

100-12-001578 184.50

61/22/2

007

PMT. FORBUCHANANGRADUATION

ISAACBROWN

BUCHANAN UNDP 1332

00007334-02

100-12-001578 505.00

71/25/2

007

SIXSECURITIESJAN. 2007

SAMUELM.GARBLA

BUCHANAN UNDP 1405

00007359-01

100-12-001578 40.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

PERDIEM

Total 7,078.14

APPENDIXV-D

,2006 Bopolu

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

17/28/2

006

Bopolutraineessub.allowance

SamuelGarbla

Bopolu UNDP 978 329102 10012001578 6,000.00

27/28/2

006


A.GonleeZoevah

Bopolu UNDP 980 329405 10012001578 64.00

37/28/2

006


IsaacYondoe

Bopolu UNDP 982 329607 10012001578 416.66

47/25/2

006


MariasMcwmsZayzay

Bopolu UNDP 969

10922007 10012001578 450.00

511/30/

2006


JeetyTradingcorp.

Bopolu UNDP 1237 582905 10012001578 543.00

611/30/

2006



Bopolu UNDP 1226 582804 10012001578 235.00

711/27/

2006


MomoG.Kawalai

Bopolu UNDP 1230 582312 10012001578 20.00

811/21/

2006

Bopoluemployeesnov.2006net salary

SamuelGarbla

Bopolu UNDP 1219 483310 10012001578 1,853.79

911/21/

2006


MomoG.Kawalai

Bopolu UNDP 1210 482212 10012001578 40.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

1011/20/

2006

Bopoluemployeesoct.2006salary

SamuelM.Garbla

Bopolu UNDP 1205 482010 10012001578 1,853.79

1111/20/

2006

Bopolutraineessub.allowance

SamuelM.Garbla

Bopolu UNDP 1204 480912 10012001578 6,000.00

126/23/2

006


SamuelS.Bedell

Bopolu UNDP 875

10912705 10012001578 500.00

136/27/2

006

Bopolurenovationmaterials

IsaacM.Dolo

Bopolu UNDP 879

10913210 10012001578 1,540.00

146/9/20

06


FatuPaasewe

Bopolu UNDP 852

1089433 10012001578 267.84

156/7/20

06



Bopolu UNDP 851

10894202 10012001578 744.00

1611/9/2

006


MariasMcwmsZayzay

Bopolu UNDP 1182 479902 10012001578 40.00

1711/8/2

006

Bopolutraineessub.allowance oct.2006

SamuelM.Garbla

Bopolu UNDP 1179 479612 10012001578 6,000.00

1810/16/

2006


Cemenco

Bopolu UNDP 1155 477201 10012001578 172.50

199/13/2

006

BopoluemployeesAugust 2006salary

MariasMcwmsZayzay

Bopolu UNDP 1024 333406 10012001578 1,853.79

209/13/2

006

BopolutraineesAugust 2006sub.allowance

MariasMcwmsZayzay

Bopolu UNDP 1023 333305 10012001578 6,030.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

219/7/20

06

Bopolusatellite sitepaymentfromNov.1,2005-Oct.31,2006

HarrisTarnuesr

Bopolu UNDP 1002 331500 10012001578 625.00

229/7/20

06


Nationalprinters

Bopolu UNDP 1001 3314 10012001578 28.00

239/5/20

06


MariasMcwmsZayzay

Bopolu UNDP 1000 331311 10012001578 38.00

248/31/2

006

petty cashandsecuritiesperdiem

SamuelG.Garbla

Bopolu UNDP 994 330705 10012001578 190.00

2510/6/2

006



Bopolu UNDP 1089 473806 10012001578 135.75

2610/6/2

006

Monroviaprogram &foursatellitestrainingmaterials

Buchananbuildingmaterials

Bopolu UNDP 1088 473705 10012001578 80.00

2710/6/2

006



Bopolu UNDP 1087 473604 10012001578 37.50

2810/6/2

006


ShehnyTradinginc

Bopolu UNDP 1086 473503 10012001578 162.70

2910/6/2

006



Bopolu UNDP 1083 473200 10012001578 235.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

3010/6/2

006



Bopolu UNDP 1082 473011 10012001578 125.00

3110/6/2

006


Nehabuildingmaterials

Bopolu UNDP 1080 472809 10012001578 369.00

3210/6/2

006

Tubmanburg & Bopolusatellitestrainingmaterials

Greenfarm

Bopolu UNDP 1079 472708 10012001578 98.00

3310/6/2

006

BopolutraineesSept. 2006sub.allowance

MariasMcwmsZayzay

Bopolu UNDP 1078 472506 10012001578 5,970.00

349/29/2

006


A.GonleeZoevah

Bopolu UNDP 1072 337912 10012001578 48.00

359/29/2

006

Buchanantrainingmaterialsand traineesI.D cards

MariasMcwmsZayzay

Bopolu UNDP 1068 337300 10012001578 1,843.00

367/25/2

006



Bopolu UNDP 947

10920101 10012001578 110.00

377/25/2

006



Bopolu UNDP 946

10920000 10012001578 114.00

387/25/2

006


WilliamT.Bombo

Bopolu UNDP 944

10919710 10012001578 67.50

397/24/2

006

BopoluemployeesJuly 2006salary

SamuelM.Garbla

Bopolu UNDP 939

10919104 10012001578 2,011.43

407/10/2

006LOIC/UNDPBopolu

IsaacBrown

Bopolu UNDP 923

10917602 10012001578 1,801.88



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

employeesJune 2006salary

417/10/2

006


WilliamT.Bombo

Bopolu UNDP 917

unknown 10012001578 76.00

427/10/2

006

LOIC/UNDPBopolutraineesJune 2006sub.allowance

IsaacBrown

Bopolu UNDP 912 109163 10012001578 6,000.00

4312/18/

2006


SamuelM.Garbla

Bopolu UNDP 1396 601408 10012001578 40.00

4412/18/

2006

BopoluemployeesDec.2006salary

SamuelM.Garbla

Bopolu UNDP 1394 601105 10012001578 1,975.79

4512/11/

2006

Re-establishment of Bopolupetty cash

SamuelM.Garbla

Bopolu UNDP 1369 586502 10012001578 150.00

4612/6/2

006


WilliamT.Bombo

Bopolu UNDP 1359 585505 10012001578 129.16

4712/5/2

006

LOIC/UNDPBopolu localtrainingmaterials

SamuelM.Garbla

Bopolu UNDP 1356 5853 10012001578 1,914.00

4812/27/

2006

Bopolutrainingfacilities

SamuelK.Baker

Bopolu UNDP 1306 602607 10012001578 625.00

Total 59,624.08

,2007 Bopolu

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

11/24/2

007BOPOLUTRAINEES

SAMUELM.

BOBOLU UNDP 1343

00007346-01

100-12-001578 6,030.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

JAN. 2007SUBSISTENTALLOWANCE

GARBLA

21/11/2

007


EMMANUEL O.CISCO

BOPOLU UNDP 1324

00007325-06

100-12-001578 200.00

31/11/2

007



BOPOLU UNDP 1323

00007324-05

100-12-001578 400.00

41/25/2

007

BOPOLUJANUARY2007EMPLOYEESSALARY(NET)

SAMUELM.GARBLA

BOPOLU UNDP 1401

00007353-08

100-12-001578 1,975.79

51/11/2

007



BOPOLU UNDP 1322

00007323-04

100-12-001578 300.00

61/22/2

007

PMT. FORBOPOLUGRADUATION

SAMUELM.GARBLA

BOPOLU UNDP 1336

00007338-06

100-12-001578 505.00

71/25/2

007

SIXSECURITIESJAN. 2007PERDIEM

SAMUELM.GARBLA

BOPOLU UNDP 1405

00007359-01

100-12-001578 25.00

812/4/2

006OFFICESUPPLIES

LIONSTATIONERY

BOPOLU UNDP 1249

00005843-06

100-12-001578 295.65



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

STORE

911/30/

2006


HASSANJANAR

BOPOLU UNDP 1239

00005831-07

100-12-001578 1,348.00

1011/30/

2006


BUCHANANBUILDINGMATERIALS

BOPOLU UNDP 1242

00005840-03

100-12-001578 1,040.00

Total 12,119.44

APPENDIXV-E

,2006Tubmanburg


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

17/28/2

006

Tubmanburg traineessub.allowance

A.GonleeZoevah

Tubmanburg UNDP 977 328900 10012001578 6,090.00

27/28/2

006


A.GonleeZoevah

Tubmanburg UNDP 980 329405 10012001578 48.00

37/28/2

006


IsaacYondoe

Tubmanburg UNDP 982 329607 10012001578 416.66

47/25/2

006


MariasMcwmsZayzay

Tubmanburg UNDP 969

10922007 10012001578 250.00

511/30/

2006


JeetyTradingCorp.

Tubmanburg UNDP 1237 582905 10012001578 369.50

611/30/

2006



Tubmanburg UNDP 1226 582804 10012001578 932.00

711/27/

2006

Reimbursement ofaccountants

MomoG.Kawalai

Tubmanburg UNDP 1230 582312 10012001578 10.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

transportation

811/21/

2006


MomoG.Kawalai

Tubmanburg UNDP 1210 482212 10012001578 40.00

911/20/

2006


A.GonleeZoevah

Tubmanburg UNDP 1203 480710 10012001578 6,120.00

1011/20/

2006

tubmanburgemployeesoc.2006salary

A.GonleeZoevah

Tubmanburg UNDP 1195 481606 10012001578 2,694.36

116/30/2

006

tubmanburglocaltrainingmaterials

A.GonleeZoevah

Tubmanburg UNDP 883

10913601 10012001578 1,424.00

126/23/2

006


SamuelS.Bedell

Tubmanburg UNDP 875

10912705 10012001578 500.00

136/22/2

006

tubmanburglocalrenovationmaterials

A.GonleeZoevah

Tubmanburg UNDP 874

10912604 10012001578 893.30

146/21/2

006

tubmanburgpetty cashLOIC/UNDP

A.GonleeZoevah

Tubmanburg UNDP 865

10895805 10012001578 150.00

156/9/20

06


FatuPaasewe

Tubmanburg UNDP 852

1089433 10012001578 360.00

166/7/20

06



Tubmanburg UNDP 851

10894202 10012001578 1,000.00

177/25/2

006

LOIC/UNDPTubmanburg renovationmaterials

CityBuilders

Tubmanburg UNDP 958

10921212 10012001578 75.00

1811/8/2

006

tubmanburgtraineessub.allowance oct.2006

A.GonleeZoevah

Tubmanburg UNDP 1178 479511 10012001578 6,120.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

1911/9/2

006


MariasMcwmsZayzay

Tubmanburg UNDP 1182 479902 10012001578 40.00

2010/16/

2006


Cemenco

Tubmanburg UNDP 1155 477201 10012001578 138.00

217/7/20

06


A.GonleeZoevah

Tubmanburg UNDP 906

10915709 10012001578 5,700.00

2211/21/

2006

tubmanburgemployeesnov.2006salary

A.GonleeZoevah

Tubmanburg UNDP 1217 483108 10012001578 2,694.36

239/27/2

006


HassanJaffar

Tubmanburg UNDP 1047 335312 10012001578 730.00

249/21/2

006

Tubmanburg localtrainingmaterials

A.GonleeZoevah

Tubmanburg UNDP 1028 333810 10012001578 2,600.26

259/12/2

006

Tubmanburg satellitesub.allowance August2006

A.GonleeZoevah

Tubmanburg UNDP 1011 332106 10012001578 6,120.00

269/7/20

06


Nationalprinters

Tubmanburg UNDP 1001 3314 10012001578 28.00

279/5/20

06


MariasMcwmsZayzay

Tubmanburg UNDP 1000 331311 10012001578 38.00

288/31/2

006

petty cashanndsecurities

A.GonleeZoevah

Tubmanburg UNDP 992 330604 10012001578 190.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

perdiem

299/12/2

006

Tubmanburg employeesAug.2006salary

A.GonleeZoevah

Tubmanburg UNDP 1016 332611 10012001578 2,694.36

3010/6/2

006



Tubmanburg UNDP 1089 473806 10012001578 99.25

3110/6/2

006



Tubmanburg UNDP 1088 473705 10012001578 99.00

3210/6/2

006


ShehnyTradinginc

Tubmanburg UNDP 1086 473503 10012001578 149.70

3310/6/2

006



Tubmanburg UNDP 1083 473200 10012001578 235.00

3410/6/2

006



Tubmanburg UNDP 1082 473011 10012001578 94.00

3510/6/2

006



Tubmanburg UNDP 1080 472809 10012001578 335.00

3610/6/2

006

Tubmanburg & Bopolusatellitestrainingmaterials

Greenfarm

Tubmanburg UNDP 1079 472708 10012001578 92.00

3710/6/2

006

Tubmanburg traineessept.2006sub.

A.GonleeZoevah

Tubmanburg UNDP 1077 472405 10012001578 6,120.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

Allowance

389/29/2

006


A.GonleeZoevah

Tubmanburg UNDP 1072 337912 10012001578 48.00

397/25/2

006



Tubmanburg UNDP 947

10920101 10012001578 115.00

407/25/2

006



Tubmanburg UNDP 946

10920000 10012001578 131.00

417/25/2

006


WilliamT.Bombo

Tubmanburg UNDP 944

10919710 10012001578 67.50

427/24/2

006

LOIC/UNDPTubmanburg employeesJuly 2006salary

A.GonleeZoevah

Tubmanburg UNDP 935

10918700 10012001578 2,694.36

437/10/2

006

Replenishment ofLOIC/UNDPTubmanburg petty cash

A.GonleeZoevah

Tubmanburg UNDP 929

10918107 10012001578 150.00

447/10/2

006


WilliamT.Bombo

Tubmanburg UNDP 917

unknown 10012001578 76.00

457/11/2

006

Tubmanburg employeesJune 2006salary

A.GonleeZoevah

Tubmanburg UNDP 915

10916605 10012001578 2,571.82

4612/18/

2006


SamuelM.Garbla

Tubmanburg UNDP 1396 601408 10012001578 40.00

4712/14/

2006

Tubmanburg traineesDec.2006sub.allowance

A.GonleeZoevah

Tubmanburg UNDP 1390 600701 10012001578 6,120.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

4812/12/

2006

Tubmanburg employeesDec.2006salary

A.GonleeZoevah

Tubmanburg UNDP 1379 5876 10012001578 2,694.36

4912/11/

2006

Re-establishment ofTubmanburg petty cash

A.GonleeZoevah

Tubmanburg UNDP 1368 586401 10012001578 150.00

5012/6/2

006


WilliamT.Bombo

Tubmanburg UNDP 1359 585505 10012001578 129.16

5112/5/2

006


SandoM.Gailor

Tubmanburg UNDP 1357 585404 10012001578 26.25

5212/5/2

006


SandoM.Gailor

Tubmanburg UNDP 1357 585404 10012001578 37.50

5312/5/2

006

LOIC/UNDPTubmanburg trainingmaterials

A.GonleeZoevah

Tubmanburg UNDP 1355 585101 10012001578 1,767.63

5411/30/

2006


COLORSTORE

Tubmanburg UNDP 1240

00005832-08

100-12-001578 1,430.00

5511/30/

2006


EMMAN'SBUSINESSCENTER


00005838-01

100-12-001578 163.00

5611/30/

2006


JAMILM.SCAFF &BROTHERS


00005839-02

100-12-001578 86.00

5711/30/

2006


RAJENTERPRISEINC


00005830-06

100-12-001578 60.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

5811/30/

2006


GREENFARM


00005835-11

100-12-001578 105.00

59 Total 74,352.33

,2007Tubmanburg


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

11/12/2

007

UNDPTUBMANBURGSATELLITETRAININGMATERIALS

A.GONLEEZOEVAH

TUBMANBURG UNDP 1326

00007327-08

100-12-001578 243.00

21/11/2

007


EMMANUEL O.CISCO


00007325-06

100-12-001578 204.00

31/11/2

007




00007324-05

100-12-001578 408.00

41/25/2

007

TUBMANBURGSATELLITESUBSISTANCEALLOWANCE FOR THEMONTH OFJAN. 2007

A.GONLEEZOEVAH


00007356-11

100-12-001578 6,120.00

51/25/2

007

SINJESATELLITEEMPLOYEESSALARY &INCENTIVEFOR THEMOTNH OF

J.KARMORHALLIEU


00007360-02

100-12-001578 1,729.00



APPENDIXV-C

,2006 Buchanan

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

JANUARY2007

61/25/2

007

TUBMANBURGSATELLITEEMPLOYEESNET SALARY&INCENTIVEFOR THEMONTH OFJAN. 2007

A.GONLEEZOEVAH


00007351-06

100-12-001578 2,694.36

71/11/2

007




00007323-04

100-12-001578 306.00

83/16/2

007

ANIMALFEEDING &MEDICATION

WORLORBAH D.TARNUE


00007371-00

100-12-001578 250.00

91/22/2

007

PMT. FORTUBMANBURGGRADUATION

A.GONLEEZOEVAH


00007332-05

100-12-001578 505.00

101/25/2

007


SAMUELM.GARBLA


00007359-01

100-12-001578 40.00

Total 12,499.36



APPENDIXV-D

,2006 Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

17/28/2

006

Gantatraineessub.allowance

MomoG.Kawalai Ganta UNDP 976 328812 10012001578 6,630.00

27/28/2

006


A.GonleeZoevah Ganta UNDP 980 329405 10012001578 64.00

37/28/2

006


IsaacYondoe Ganta UNDP 982 329607 10012001578 416.67

47/25/2

006


MariasMcwmsZayzay Ganta UNDP 969

10922007 10012001578 400.00

511/30/

2006


JeetyTradingCorp. Ganta UNDP 1237 582905 10012001578 953.00

611/30/

2006


NehaBuildingMaterials Ganta UNDP 1226 582804 10012001578 500.00

711/27/

2006

reimbursement ofaccountantstransportation

MomoG.Kawalai Ganta UNDP 1230 582312 10012001578 20.00

811/21/

2006

Gantaemployeesnov.2006salary


911/21/

2006



1011/20/

2006


MomoG.Kawalai Ganta UNDP 1201

unknown 10012001578 6,510.00

117/6/20

06

perdiem forgantaaccountant


10914308 10012001578 80.00

127/7/20

06



10915507 10012001578 6,630.00



APPENDIXV-D

,2006 Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

136/28/2

006

LOIC/UNDPGanta localtrainingmaterials


10913412 10012001578 1,465.00

146/23/2

006


SamuelS.Bedell Ganta UNDP 875

10912705 10012001578 500.00

156/22/2

006

petty cashLOIC/UNDPgantasatellite


10912404 10012001578 150.00

166/19/2

006

Ganta &Gbarngarenovationpracticeshades


108951-11 10012001578 852.00

176/9/20

06


FatuPaasewe Ganta UNDP 852

1089433 10012001578 328.32

186/7/20

06


Emman'sBusinesscenter Ganta UNDP 851

10894202 10012001578 912.00

1911/9/2

006


MariasMcwmsZayzay Ganta UNDP 1182 479902 10012001578 40.00

2011/9/2

006

gantatraineessub.allowance oct.2006


2110/16/

2006


Cemenco Ganta UNDP 1155 477201 10012001578 172.50

229/27/2

006

Trainingmaterials forGbarngaand Ganta

FellahBusinessCenter Ganta UNDP 1048 335400 10012001578 489.00

239/27/2

006

Trainingmaterials forGbarnga

FellahBusinessCenter Ganta UNDP 1048 335400 10012001578 489.00



APPENDIXV-D

,2006 Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

and Ganta

249/21/2

006

Gantasatellitelocaltrainingmaterials


259/12/2

006

Gantasatellitetraineessub.allowance August2006


269/7/20

06


Nationalprinters Ganta UNDP 1001 3314 10012001578 28.00

279/5/20

06


MariasMcwmsZayzay Ganat UNDP 1000 331311 10012001578 38.00

288/31/2

006



299/12/2

006

GantaemployeesAug.2006salary


3010/6/2

006


MetroStationery store Ganta UNDP 1089 473806 10012001578 295.50

3110/6/2

006


Buchananbuildingmaterials Ganta UNDP 1088 473705 10012001578 65.00



APPENDIXV-D

,2006 Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

3210/6/2

006


Emman'sBusinessCenter Ganta UNDP 1083 473200 10012001578 320.00

3310/6/2

006


Nehabuildingmaterials Ganta UNDP 1080 472809 10012001578 105.00

3410/6/2

006

Gantatraineessept.2006sub.allowance


359/29/2

006


A.GonleeZoevah Ganta UNDP 1072 337912 10012001578 48.00

369/29/2

006

Gantatrainees I.Dcards


377/25/2

006

Ganta &Buchanantrainingmaterials

Colorstore Ganta UNDP 951

10920404 10012001578 226.00

387/25/2

006


LionStationery store Ganta UNDP 947

10920101 10012001578 130.00

397/25/2

006


MetroStationery store Ganta UNDP 946

10920000 10012001578 129.75

407/25/2

006


WilliamT.Bombo Ganta UNDP 944

10919710 10012001578 67.50

417/24/2

006

LOIC/UNDPGantaemployeesJuly 2006salary


10918801 10012001578 2,238.99

427/10/2

006

Vehiclemaintenance for six

WilliamT.Bombo Ganta UNDP 917

unknown 10012001578 76.00



APPENDIXV-D

,2006 Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

satellites

437/10/2

006

LOIC/UNDPGantaemployeesJune 2006salary


10915911 10012001578 2,238.99

4412/18/

2006


SamuelM.Garbla Ganta UNDP 1396 601408 10012001578 40.00

4512/14/

2006

GantatraineesDec.2006sub.allowance


4612/12/

2006

GantaemployeesDec.2006salary


4712/11/

2006

Re-establishment of Gantapetty cash


4812/6/2

006

LOIC/UNDPGantapurchase oflocaltrainingmaterials


4912/6/2

006


WilliamT.Bombo Ganta UNDP 1359 585505 10012001578 129.16

5012/5/2

006


SandoM.Gailor Ganta UNDP 1357 585404 10012001578 100.00

5111/30/

2006


HASSANJANAR

GANTA UNDP 1239

00005831-07

100-12-001578 1,093.00

5211/30/

2006


RAJENTERPRISE

GANTA UNDP 1238

00005830-06

100-12-001578 115.00



APPENDIXV-D

,2006 Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

INC

5311/30/

2006


ANARCOTRADING ENT.INC

GANTA UNDP 1244

00005837-00

100-12-001578 77.00

5411/30/

2006


BUCHANANBUILDINGMATERIALS

GANTA UNDP 1242

00005840-03

100-12-001578 832.00

5511/30/

2006


FELLAHBUSINESSCENTER

GANTA UNDP 1241

00005833-09

100-12-001578 563.75

Total 73,076.01

2007' Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

11/24/2

007

GANTATRAINEESJAN. 2007SUBSISTENTALLOWANCE

MOMOG.KAWALAI

GANTA UNDP 1340

00007344-12

100-12-001578 6,510.00

21/11/2

007


EMMANUEL O.CISCO

GANTA UNDP 1324

00007325-06

100-12-001578 217.00

31/11/2

007



GANTA UNDP 1323

00007324-05

100-12-001578 434.00

41/8/20

07

GANTATRAININGMATERIALS

MOMOG.KAWALA

GANTA UNDP 1314

00006035-03

100-12-001578 250.00



APPENDIXV-D

,2006 Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

(ADV. PMT) I

51/25/2

007

GANASATELLITEEMPLOYEESNET SALARY&INCENTIVEFOR THEMONTH OFJAN. 2007

MOMOG.KAWALAI

GANTA UNDP 1348

0000736-05

100-12-001578 2,238.99

61/11/2

007



GANTA UNDP 1322

00007323-04

100-12-001578 325.50

73/16/2

007

ADVANCEPMT TOGANTASATELLITEDUE FROMLOICBOARD-INTERFUNDPAYABLEDUE FROMBOARD

MOMOG.KAWALAI

GANTA UNDP 1422

00007374-03

100-12-001578 750.00

86/22/2

007

REPAIR OFGANTASATELLITEDAMAGEDFACILITIES

MOMOG.KAWALAI

GANTA UNDP 1435

00010846-04

100-12-001578 1,600.00

91/22/2

007

PMT. FORGANTAGRADUATION

MOMOG.KAWALAI

GANTA UNDP 1333

000077335-03

100-12-001578 505.00

101/25/2

007


SAMUELM.GARBLA

GANTA UNDP 1405

00007359-01

100-12-001578 40.00



APPENDIXV-D

,2006 Ganta

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

Total 12,870.49

APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

17/28/2

006

Monroviaprogramtraineessub.allowance

samuels.bedell

monroviaprogram UNDP 973 329001 10012001578 10,590.00

211/21/

2006

monroviaprogramemployeesnov.2006salary

samuels.bedell


311/20/

2006

monroviaprogramemployeesoct.2006salary

samuelm.garbla


411/20/

2006


samuels.bedell


57/4/20

06

monroviaprogramtailoringttrainingmaterials

colorstore

monroviaprogram UNDP 887

10914005 10012001578 62.00

67/4/20

06

monroviaprogramplumbing,electricity&masonry Gecco


10914106 10012001578 170.00

77/4/20

06

monroviaprogramcarpentry,masonry,plumbing etc

sethibrothersinc


10914207 10012001578 1,587.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

87/6/20

06

monroviaprogramcarpentry,masonry,plumbing etc



10914510 10012001578 558.50

97/7/20

06


samuels.bedell


10915204 10012001578 10,500.00

107/6/20

06

monroviaprogramtrainingmaterials

eagleelectrical


10914901 10012001578 158.00

117/6/20

06


buchananbuildingmaterials


10914800 10012001578 507.00

127/6/20

06


foutacorporation


10914712 10012001578 899.00

137/4/20

06

monroviaprogramtailoringttrainingmaterials

hassanjaffar


10913904 10012001578 1,245.00

146/20/2

006

advancepayment tomr.okai

donaldokai sr


10895502 10012001578 100.00

156/21/2

006

nationaloffice andmonroviaofficejanitorialsupp.

shop &shop inc

UNDP/monroviaprog. UNDP 862

10895603 10012001578 212.00

166/9/20

06


fatupaasewe


1089433 10012001578 567.36

176/7/20

06

UNDPtrainees T-Shirts for

emman'sbusiness

monroviaprogra UNDP 851

10894202 10012001578 1,576.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

sevenprograms

center m

1810/17/

2006

monroviaprogramlocaltrainingmaterials/supp.

samuels.bedell

monroviaprogram UNDP 1157 477403 10012001578 894.21

1911/9/2

006

monroviaprogramtraineessub.allowance oct.2006

samuels.bedell


2010/16/

2006


cemenco

monroviaprogram UNDP 1155 477201 10012001578 345.00

219/27/2

006

Trainingmaterials forBuchananandMonroviaprogram

HassanJaffar

Monroviaprog. UNDP 1041 334706 10012001578 1,404.00

229/27/2

006

Purchase forlocaltrainingmaterials forMonroviaprogram

SamuelS.Bedell

Monroviaprog. UNDP 1039 334605 10012001578 410

239/13/2

006

MonroviaprogramemployeesAugust 2006salary

SamuelS.Bedell


249/19/2

006

Localmaterialspurchasedfor Monroviaprogram

SamuelS.Bedell

Monroviaprog. UNDP 1025 333507 10012001578 260.00

259/12/2

006

Monroviaprogramtraineessub.allowan

SamuelS.Bedell

Monroviaprog. UNDP 1006 331702 10012001578 10,530



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

ce August2006

269/7/20

06


Nationalprinters


2710/6/2

006




2810/6/2

006




2910/6/2

006




3010/6/2

006




319/29/2

006

Monroviaprogramtraineessub.allowance Sept.2006

SamuelS.Bedell

Monroviaprog. UNDP 1071 337710 10012001578 10,560

329/29/2

006

Monroviaprogramtrainees I.DCards

RobersonP.Norbia


337/24/2

006

uNDP/LOICMonroviaprogramemployeesJuly 2006salary

SamuelS.Bedell

Monroviaprog. UNDP 940

10919205 10012001578 5,005.35



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

347/10/2

006

Monroviaprogramplumbingdepartment

Eagleelectrical corp.


10918410 10012001578 353.00

357/10/2

006

Monroviaprogramplumbing &electricitydepartment

JeetyTradingCenter


10918309 10012001578 707.75

367/17/2

006

MonroviaprogramemployeesJune 2006salary

SamuelS.Bedell


10917905 10012001578 4,321.59

377/10/2

006

Monroviaprogram &Nationalofficesupplies

RoyalStationery store


10917211 10012001578 173.40

387/10/2

006

Nationaloffice &Monroviaprogramofficesupplies

ShehnyTradinginc


10917110 10012001578 342.35

397/10/2

006




10917208 10012001578 22.50

407/10/2

006




10916706 10012001578 255.00

4112/12/

2006

MonroviaprogramDec.2006salary

SamuelS.Bedell


4212/11/

2006

Re-establishment ofMonrovia

SamuelS.Bedell




APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

program

4312/4/2

006TRAININGMATERIALS

EAGLEELECTRICALCORP.

MONROVIA UNDP 1250

00005845-08

100-12-001578 2,514.50

4412/4/2

006


NEHABUILDINGMATWERIAL

MONROVIA UNDP 1353

00005848-11

100-12-001578 2,418.25

4512/4/2

006

Monroviaprogramtrainingmaterials &Janitorialsupplies

JamilM.ScaffandBros.


4612/4/2

006

Monroviaprogramtrainingmaterials

HassanJaffar


Total115,000.0

1

,2007 Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

11/24/2

007

MONROVIATRAINEESJAN. 2007SUBSISTENTALLOWANCE

SAMUELS.BEDELL

MONROVIA UNDP 1342

00007345-00

100-12-001578 10,560.00

21/11/2

007


EMMANUEL O.CISCO

MONROVIA UNDP 1324

00007325-06

100-12-001578 352.00

31/11/2

007

T - SHIRTSFORTRAINEESGRADUATIO

EMMANUELBUSINESS

MONROVIA UNDP 1323

00007324-05

100-12-001578 704.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

N(TRAININGMATS)

CENTER

41/25/2

007

MONROVIAPROGRAMEMPLOYEESNET SALARY&INCENTIVEFOR MONTHOFJANUARY2007

SAMUELS.BEDELL

MONROVIA UNDP 1345

00007347-02

100-12-001578 5,005.35

51/11/2

007



MONROVIA UNDP 1322

00007323-04

100-12-001578 528.00

61/24/2

007

PRINTINGOFRESETTLEMENT FORMS

DONALDOKAI

MONROVIA UNDP 1337

00007339-07

100-12-001578 30.00

Total 17,179.35

APPENDIXV-F

,2006NationalOffice

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

17/28/2

006

Nationalofficescratchcards

mariasmcwmszayzay

NationalOffice UNDP 981 329506 10012001578 350.00

27/28/2

006

constructionof fencenationaloffice

alpheust.davis

NationalOffice UNDP 983 329708 10012001578 1,500.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

37/25/2

006

UNDP sixsat.trainingmaterials

buchananbuildingmaterials


47/25/2

006

UNDP sixsat.trainingmaterials

eagleelectrical


57/25/2

006


jeetytradingcorp.


611/28/

2006

chiefsecurityrenovationassistance

davids.nyema


711/28/

2006perdiem andrefund

hennisnyangbe


811/27/

2006

replenishment ofnationalofficescratchcards

sandom.gailor


911/23/

2006

parts andworkmanship for NG-0431

isaacyondoe


1011/30/

2006

tyres andtubes forNG-0431

cactusenterprises


1111/23/

2006Parts forLOIC vehicle

williamt.bombo


1211/23/

2006

Transportation andperdiem

Anthonyyeah


1311/23/

2006

Generatormaintenance twomonths

beng.jallah


1411/21/

2006

parts andworkmanship forgenerator

samuels.bedell




APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

1511/21/

2006

nationalofficeemployeessalariesnov.2006

mariasmcwmszayzay


1611/21/

2006

workmanship for vehiclemaintenance

isaacyondoe


1711/21/

2006

refund ofmoney fromLOIC/EEDFund

LOIC/EED


1811/21/

2006

Employeesincometaxes threemonths

MOF/Bureau ofdirecttaxation


1911/20/

2006

nationalofficeemployeessalariesnov.2006

mariasmcwmszayzay


2011/14/

2006

staffperdiemworld foodprogramregistration

hennisnyangbe


2111/14/

2006

fuel for allUNDP/LOICPrograms

Jr gasstation


227/10/2

006

LOIC/UNDPemployeesjune 2006salaty

tarwoei.b.waylee

NationalOffice UNDP 907

10916100 400008363 311.20

236/7/20

06

fuel fornationaloffice & sixsatellites

Jr gasstation


10915002 10012001578 2,952.85

246/30/2

006

supplies forprogramofficer

metrostationery store


10913803 10012001578 173.43

256/26/2

006

nationalofficevehiclemaintenanc

autospareservice


10912907 10012001578 165.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

e NG-0431

266/20/2

006

nationaloffice andmonroviaofficejanitorialsupp.

shop &shop inc


10895603 10012001578 150.25

276/19/2

006

parts &workmanship fornationalofficevehicle

isaacyondoe


10895300 10012001578 1,100.00

286/19/2

006

nationalofficevehiclemaintenance

williamt.bombo


10895212 10012001578 776.00

296/15/2

006

localconsultancyfee

jamesdaniels


10895010 10012001578 1,200.00

306/14/2

006

advancepayment tojohnkpehyou

johnkpehyou


10894808 10012001578 100.00

3110/27/

2006

reimbursement totransporttrainingmaterials

mariasmcwmszayzay


3211/9/2

006

Nationalofficeemployeescomputertraning fees

LOIC/UNHCRcomputertraninig


339/21/2

006

Repair andservicing ofLOICComputer

UltimateComputersolutionInc


349/21/2

006Two patrontickets NARDA




APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

359/19/2

006

Generatorcontractualfee August2006

BenG.Jallah


369/19/2

006Fuel forAugust 2006

JR Gasstation


379/7/20

06


Nationalprinters


389/1/20

06

Nationalofficescratchcards

MariasMcwmsZayzay


398/31/2

006petty cashpayment

MariasMcwmsZayzay


409/13/2

006

NationalofficeEmployeesAug.2006salary

MariasMcwmsZayzay


419/13/2

006

Nationalofficeemployeescomputertraining fes

UNHCR/LOICcomputer train.


428/31/2

006

Computermaintenance payment

LeoBusinesssystem


438/31/2

006

Advancepayment toMr. Kpawulu

GeorgeF.Kpawulu


448/21/2

006

Advancepayment toMr.Gbamakolliefor oneinstalment

GbamakollieJ.Gbamokollie


457/28/2

006fuel for July2006

JR Gasstation




APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

4610/6/2

006




4710/6/2

006

Monroviaprogramand Nationaloffice,Janitorial supplies

JamilM.ScaffandBros.


4810/6/2

006

Fuel forlocal traveland utilities

JR Gasstation


499/29/2

006


A.GonleeZoevah


509/29/2

006

payment fortyres,innertubes andengine oil

WilliamT.Bombo


519/29/2

006

Generatormaintenance forsept.2006

BenG.Jallah


527/25/2

006

UNDP/LOICsix satellitestrainingmaterials

HassanJaffar


10920505 10012001578 2,676.43

537/25/2

006


ShehnyTradinginc


10920303 10012001578 337.55

547/25/2

006

UNDP/LOICsix satellitestrainingmaterials

SethiBrothersInc


10920202 10012001578 3,068.25

557/24/2

006

LOIC/UNDPJune & July2006income tax MOF


10919508 10012001578 1,187.47

567/24/2

006

Generatormaintenance for July2006

BenG.Jallah


10919306 10012001578 100.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

577/24/2

006

LOIC/UNDPnationalofficeemployeesJuly 2006salary

MariasMcwmsZayzay


10918902 10012001578 5,131.14

587/10/2

006

Petty cashUNDP/LOICnationaloffice

MariasMcwmsZayzay


10918006 10012001578 150.00

597/10/2

006

Generatormaintenance

BenG.Jallah


10917703 10012001578 100.00

607/10/2

006

Monroviaprogram &Nationalofficesupplies

RoyalStationery store


10917211 10012001578 758.10

617/10/2

006


ShehnyTradinginc


10917110 10012001578 238.90

627/10/2

006




10917208 10012001578 254.00

637/10/2

006




10916706 10012001578 20.00

647/10/2

006

LOIC/UNDPNationalofficeemployeesJune 2006salary

MariasMcwmsZayzay


10916012 10012001578 4,818.04

6512/14/

2006

Employeesscratchcards

MariasMcwmsZayzay




APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

6612/12/

2006

FuelUNDP/LOICprograms

JR Gasstation


6712/14/

2006

12 LOICworkmanship

IsaacBrown


6812/12/

2006

NationalofficeemployeesDec2006salary

MariasMcwmsZayzay


6912/11/

2006

Generatormaintenance Dec.2006

BenG.Jallah


7012/6/2

006

Spare partsandworkmanship for officeequipmentmaintenance

PhilipLamah


7112/20/

2006

Labourstatisticalreturn

AnthonyYeah


7212/20/

2006

Advance toEEDprogramsfor localtrainingmaterials/interfund rec'd.

MariasMcwmsZayzay


7312/20/

2006

UNHCRprogramsalary forNov. &Dec.2006salaries

MariasMcwmsZayzay


7412/19/

2006

LEGALCONSULTANT FEES TOKEMP &ASSOCIATES

JAMESW.DANIEL


00006020-01

100-12-001578 1,500.00

7512/4/2

006PMT. FORGOODS ON

AYZIK S.GHARIB

National UNDP 1247

00005850-00

100-12-001578 221.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

ACCOUNT STORE Office

7612/19/

2006

NATIONALOFFICEEMPLOYEESNETSALARY-NOVEMBERANDDECEMBER2006

MARIAM.ZAYZAY


00006019-00 3,436.48

7711/23/

2006

VEHICLEMAINTENANCE

NEHABUILDINGMATWERIAL


00005821-10

100-12-001578 440.00

Total115,377.2

1

,2007NationalOffice

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

11/19/2

007

NATIONALOFFICE -OFFICESUPPLY

SHEHNYTRADING INC

NationalOffice UNDP 1330 None

100-12-001578 230.00

21/11/2

007

LOICACCREDITATION BYMINISTRYOFPLANNING&ECONOMICAFFAIRS

BUREAUOFINTERNALREVENUE/ MIN.OFFINANCE


00007326-07

100-12-001578 150.00

36/29/2

007

TRANSPORTATION-OICGUEST --INTERFUNDPAYABLE -GOL

J.CLARENCE C.BLAPOOH


00010850-08

100-12-001578 30.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

43/16/2

007

ADVANCEPMT TOKEMP &ASSOCIATES--INTERFUNDREC. DUEFROMBOARD

JAMESDANIELS/KEMP&ASSOCIATES


00007375-04

100-12-001578 600.00

53/21/2

007

UNDPPORTIONINSURANCECOVERAGEFOR LOIC -2, LOIC -12,AND NG-431

SECURISKINSURANCECOMPANY


00007376-05

100-12-001578 795.00

63/21/2

007

VEHICLEREGRISTRATION------CASHADVANCE

ELLISI.SKIAZOLU


00007377-06

100-12-001578 215.00

72/28/2

007

perdiemallowance tostaff forresettlementtool kitesdistribution

McGEORGETOWEH


00007368-10

100-12-001578 175.00

86/25/2

007

PMTAGAINSTDEBT OWETOMANHATTAN TRADINGCENTER /SILVERSTORE

MARIAM.ZAYZAY


00010847-05

100-12-001578 1,500.00

96/22/2

007

PMT. TOTRANSPORTRESETTLEMENT KITES,PERDIEMAND RADIOANNOUNCEMENT

MARIAM.ZAYZAY


00010845-03

100-12-001578 976.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

101/25/2

007

NATIONALOFFICEEMPLOYEESNET SALARY--JANUARY2007

MARIAM.ZAYZAY


00007358-00

100-12-001578 5,227.05

111/25/2

007

MAINTENANCE FEE--GENERATOR(JAN. 2007)

BEN G.JALLAH


00007355-10

100-12-001578 100.00

121/16/2

007

CONSULTANCY TOFACILITATETHEPREPARATION OF THEARTICLE OFINCORPORATION

CLLR.EDWARD K.GOBA


00007329-10

100-12-001578 125.00

136/29/2

007

fuel(interfundpayable -(GOL)

ELLISI.SKIAZOLU


00010851-09

100-12-001578 300.00

143/30/2

007

PARTS &WORKMANSHIP FORLOIC-12&NG-0431/A/CPAYABLE

ISAACYONDOE


00010841-12

100-12-001578 425.00

155/4/20

07

BALANCEWELLCONSTRUCTION FEES

NEWERAINTEGRATEDAGRICULTURE& GEN.CONSTR.


00010843-01

100-12-001578 1,868.15

162/26/2

007

PMT FORJANUARYFUEL-2007

JR. GASSTATION


00007365-07

100-12-001578 3,412.00

171/29/2

007

PMT. OFDECEMBER2006 FUEL

JR. GASSTATION


00007362-04

100-12-001578 3,256.26



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

184/3/20

07

SECURITIES(PAYMENT)-INTERFUNDRECEIVABLEDUE FROMBOARD

MARIAM.ZAYZAY


00010842-00

100-12-001578 450.00

193/22/2

007PMT ONACCOUNT-

SOLOMON D.KINGSR.


00007378-07

100-12-001578 250.00

203/5/20

07

PMT OFFUNDOWED REV.RICHARDS

REV.WALTERSRICHARDS/MARIA M.ZAYZAY


00007370-12

100-12-001578 149.00

213/16/2

007

TRANSPORTSERVICERENDEREDBY MR.BLAPOOHDURINGTHEGRADUATIONEXERCISESIN SINJE,T"BURG,GBARNGA,AND GANTA

J.CLARENCE C.BLAPOOH


00007373-02

100-12-001578 355.00

223/23/2

007PMT ONACCOUNT-

MARIAM.ZAYZAY


00007379-08

100-12-001578 480.00

236/25/2

007

PMT FOREMPLOYEESSCRATCHCARDS

MARIAM.ZAYZAY


00010848-6

100-12-001578 330.00

243/16/2

007

TRANSPORTATION OFRESETTLEMENT KITESTO T'BURG,BOPOLU,AND TRANING

ELLISI.SKIAZOLU


00007374-01

100-12-001578 1,000.00



APPENDIXV-G

2006, Monrovia

No. Date

Description payee

satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

MATERIALSFROMBOPOLU TOT'BURG

251/20/2

007SALARYADVANCE

GBAKANAMAJ.GBAMOKOLLIE SR.


00007331-12

100-12-001578 150.00

Total 22,548.46

UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

APPENDIX VI-A2007 Bopolu

111/26/

2007

Bopolu &Tubmanburgtrainingmaterials


Bopolu

UNHCR 2141

2397806 10012002373 285.00

211/14/

2007

Refund toget cementon LOICCampus

Ellis I.S.Kiazolu

Bopolu

UNHCR 2047

2395408 10012002373 67.50

311/14/

2007

Bopolutrainingmaterials

BeyanKonneh

Bopolu

UNHCR 2045

2395509 10012002373 550.00

410/30/

2007Bopolu pettycash

SamuelM.Garbla

Bopolu

UNHCR 2030

2393603 10012002373 150.00

510/15/

2007

printing ofsatellites T-Shirts

EmmanuelO.Cisco

Bopolu

UNHCR 1693

2168501 10012002373 400.00

610/15/

2007

Payment forT-Shirts forfoursatellites

LincolnK.Gardour

Bopolu

UNHCR 1692

2168400 10012002373 800.00

711/26/

2007



Bopolu

UNHCR 2148

2546511 10012002373 600.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

812/7/2

007

BopolusatellitepayrollDec.2007

SamuelM.Garbla

Bopolu

UNHCR 2184

2549805 10012002373 3,463.11

911/26/

2007


HassanJaffar

Bopolu

UNHCR 2140

2397705 10012002373 1,951.00

1011/26/

2007



Bopolu

UNHCR 2150

2546700 10012002373 749.25

1111/26/

2007


BittarBrothersLTD

Bopolu

UNHCR 2142

2546801 10012002373 1,090.65

1211/26/

2007

Bopolu localtrainingmaterials

SamuelM.Garbla

Bopolu

UNHCR 2139

2397604 10012002373 4,000.00

1311/7/2

007

Tubmanburg& Bopolutrainingmaterials

Cemenco

Bopolu

UNHCR 2033

2394007 10012002373 845.00

149/18/2

007

Foyah,Bopolu &Tubmanburgrenovation

SethiBros.inc

Bopolu

UNHCR 1659

2165106 10012002373 9,471.50

1510/23/

2007

BalanceBopolu localrenovationT/materials

SamuelM.Garbla

Bopolu

UNHCR 2004

2169612 10012002373 4,757.00

169/20/2

007

50%LOIC/UNHCR Bopolulocalrenovation

SamuelM.Garbla

Bopolu

UNHCR 1668

2165901 10012002373 6,614.00

1710/9/2

007

Bopolu &Foyahrenovationmaterials

MariasMcwmsZayzay

Bopolu

UNHCR 1688

2168009 10012002373 6,000.00

1810/9/2

007

Bopoluemployeessept.2007salary

SamuelM.Garbla

Bopolu

UNHCR 1686

2167807 10012002373 1,519.88



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

199/20/2

007

Bopolu localrenovationmaterials50%payment

SamuelM.Garbla

Bopolu

UNHCR 1668

2165901 10012002373 6,614.00

2011/26/

2007UNHCR Staffperdiem

MariasMcwmsZayzay

Bopolu

UNHCR 2134

2397200 10012002373 22.00

2111/14/

2007

UNHCRemployeesperdiem

AnthonyYeah

Bopolu

UNHCR 2046

2395307 10012002373 34.00

229/25/2

007

Bopolu localrenovationmaterials

SamuelM.Garbla

Bopolu

UNHCR 1671

2166103 10012002373 1,400.00

239/18/2

007

Foyah,Bopolu &Tubmanburgrenovationmaterials

Cemenco

Bopolu

UNHCR 1663

unknown 10012002373 745.00

2410/15/

2007

Bopolurenovationmaterialstransportation

MariasMcwmsZayzay

Bopolu

UNHCR 1694

2168602 10012002373 750.00

259/28/2

007

Reimbursement offund/renovation

Ellis I.S.Kiazolu

Bopolu

UNHCR 1679

2167012 10012002373 58.67

269/28/2

007

Bopolufacilitiesrenovation

ErnestK.McCay

Bopolu

UNHCR 1676

2167100 10012002373 350.00

279/18/2

007

Foyah,Bopolu andTubmanburgrenovationmaterials


Bopolu

UNHCR 1661

2165308 10012002373 1,032.25

289/18/2

007


WazniTradingcorp.

Bopolu

UNHCR 1658

2165005 10012002373 319.00

2912/7/2

007

Bopolu &tubmanburgofficesupplies

JamilM.Scaff

Bopolu

UNHCR 2179

2549401 10012002373 508.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

3011/27/

2007

Bopolu &Tubmanburgtrainingmaterials&officesupplies

LibertyTradingcenter

Bopolu

UNHCR 2169

2548606 10012002373 214.00

3111/27/

2007

Bopolu &Tubmanburgtrainingmaterials/office supplies


Bopolu

UNHCR 2168

2548605 10012002373 886.00

3210/8/2

007

payment forofficesupplies

Nationalprinters

Bopolu

UNHCR 1684

2167605 10012002373 40.00

3310/15/

2007


EmmanuelO.Cisco

Bopolu

UNHCR 1693

2168501 10012002373 400.00

3410/15/

2007


LincolnK.Gardour

Bopolu

UNHCR 1692

2168400 10012002373 800.00

3510/26/

2007

Foyah,Bopolu,Tubmanburg &Voinjamatrainingmaterials


Bopolu

UNHCR 2015

2392606 10012002373 2,825.00

369/18/2

007


BittarBrothersLTD

Bopolu

UNHCR 1660

2165207 10012002373 509.50

3710/8/2

007Officesupplies

Nationalprinters

Bopolu

UNHCR 1684

2167605 10012002373 40.00

3811/26/

2007


Greenfarm

Bopolu

UNHCR 2146

2546309 10012002373 120.00

3911/26/

2007


AutoSpareService

Bopolu

UNHCR 2145

2546208 10012002373 475.00

4011/26/

2007


Unitedmotorcompany

Bopolu

UNHCR 2144

2546107 10012002373 180.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

4111/20/

2007

Tubmanburg& Bopoluemployeesperdiem fortravel

MariasMcwmsZayzay

Bopolu

UNHCR 2049

2397011 10012002373 33.00

4211/26/

2007



Bopolu

UNHCR 2151

2546902 10012002373 337.50

4311/26/

2007

Bopolutrainingmaterials


Bopolu

UNHCR 2149

2546612 10012002373 630.50

4411/27/

2007



Bopolu

UNHCR 2168

2548605 10012002373 156.00

4511/26/

2007


AnarcoTradingEnt.inc

Bopolu

UNHCR 2143

2398008 10012002373 133.00

466/28/2

007Bopolu pettycash

IsaacM.Dolo

Bopolu

UNHCR 880

10913109 10012002373 150.00

4711/7/2

007Vehiclemaintenance

IsaacYondoe

Bopolu

UNHCR 2035

2394209 10012002373 178.20

4810/8/2

007

Nationalofficesupplies

Nationalprinters

Bopolu

UNHCR 1684

2167605 10012002373 40.00

Total 63,294.51

APPENDIXVI-B

,2007Tubmanburg


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

111/26/

2007



Tubmanburg

UNHCR 2141

2397806 10012002373 375.00

211/14/

2007


Ellis I.S.Kiazolu

Tubmanburg

UNHCR 2047

2395408 10012002373 30.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

310/15/

2007


EmmanuelO.Cisco

Tubmanburg

UNHCR 1693

2168501 10012002373 400.00

410/15/

2007


LincolnK.Gardour

Tubmanburg

UNHCR 1692

2168400 10012002373 800.00

511/26/

2007



Tubmanburg

UNHCR 2148

2546511 10012002373 572.50

612/17/

2007

TubmanburgpayrollDec.2007

SamuelS.Bedell

Tubmanburg

UNHCR 2181

2549603 10012002373 3,463.11

711/26/

2007


HassanJaffar

Tubmanburg

UNHCR 2140

2397705 10012002373 951.00

811/26/

2007



Tubmanburg

UNHCR 2150

2546700 10012002373 561.00

911/26/

2007


BittarBrothersLTD

Tubmanburg

UNHCR 2142

2546801 10012002373 638.75

1011/7/2

007


Cemenco

Tubmanburg

UNHCR 2033

2394007 10012002373 338.00

1110/30/

2007

Tubmanburgemployeesoct.2007

SamuelS.Bedell

Tubmanburg

UNHCR 2017

2392808 10012002373 3,463.11

129/18/2

007


SethiBros.inc

Tubmanburg

UNHCR 1659

2165106 10012002373 1,912.00

1310/8/2

007

Tubmanburgemployeessept.2007salary

SamuelS.Bedell

Tubmanburg

UNHCR 1682

2167403 10012002373 221.47

149/28/2

007

LOIC/UNHCRTubmanburgemployeessalary

SamuelS.Bedell

Tubmanburg

UNHCR 1680

2166810 10012002373 1,073.41



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

sept.2007

159/13/2

007

Tubmanburglocalrenovationtrainingmaterials

WorlorbahD.Tarnue

Tubmanburg

UNHCR 1656

2164702 10012002373 2,245.00

1610/30/

2007Tubmanburgpetty cash

SamuelM.Garbla

Tubmanburg

UNHCR 2029

2393502 10012002373 150.00

1711/14/

2007

UNHCRemployeesperdiem

AnthonyYeah

Tubmanburg

UNHCR 2046

2395307 10012002373 34.00

1811/5/2

007

Perdiem forAgricultureprogramassessmentTubman.

HarrisB.Nyangbe

Tubmanburg

UNHCR 2032

2393906 10012002373 32.00

199/18/2

007


Cemenco

Tubmanburg

UNHCR 1663

unknown 10012002373 372.50

209/28/2

007


Ellis I.S.Kiazolu

Tubmanburg

UNHCR 1679

2167012 10012002373 58.66

219/20/2

007



Tubmanburg

UNHCR 1666

2165712 10012002373 250.00

229/18/2

007



Tubmanburg

UNHCR 1661

2165308 10012002373 87.50

239/18/2

007


WazniTradingcorp.

Tubmanburg

UNHCR 1658

2165005 10012002373 70.50



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

2411/27/

2007

Tubmanburg& Bopolutrainingmaterials,office supplies

Metrostationery store

Tubmanburg

UNHCR 2166

2548303 10012002373 594.00

2511/27/

2007

Tubmanburg& Bopolutrainingmaterialsofficesupplies


Tubmanburg

UNHCR 2166

2548303 10012002373 594.00

2610/15/

2007

Officesuppliesnationaloffice/UNHCR


Tubmanburg

UNHCR 1698

2169107 10012002373 1,032.25

2710/8/2

007


Nationalprinters

Tubmanburg

UNHCR 1684

2167605 10012002373 40.00

2810/15/

2007


EmmanuelO.Cisco

Tubmanburg

UNHCR 1693

2168501 10012002373 400.00

2910/15/

2007


LincolnK.Gardour

Tubmanburg

UNHCR 1692

2168400 10012002373 800.00

3010/26/

2007



Tubmanburg

UNHCR 2015

2392606 10012002373 2,825.00

319/18/2

007


BittarBrothersLTD

Tubmanburg

UNHCR 1660

2165207 10012002373 20.00

3210/8/2

007Officesupplies

Nationalprinters

Tubmanburg

UNHCR 1684

2167605 10012002373 40.00

3311/26/

2007


Greenfarm

Tubmanburg

UNHCR 2146

2546309 10012002373 120.00

3411/26/

2007Tubmanburg& Bopolu

AutoSpare

Tubmanbur

UNHCR 2145

2546208 10012002373 412.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

trainingmaterials

Service g

3511/26/

2007


Unitedmotorcompany

Tubmanburg

UNHCR 2144

2546107 10012002373 180.00

3611/20/

2007

Tubmanburg& Bopoluemployeesperdiem fortravel

MariasMcwmsZayzay

Tubmanburg

UNHCR 2049

2397011 10012002373 48.00

3711/26/

2007



Tubmanburg

UNHCR 2151

2546902 10012002373 337.50

3811/27/

2007



Tubmanburg

UNHCR 2168

2548605 10012002373 730.00

3911/26/

2007



Tubmanburg

UNHCR 2143

2398008 10012002373 133.00

409/20/2

007

Foyah &Tubmanburgrenovationmaterials


Tubmanburg

UNHCR 1666

2165712 10012002373 250.00

4111/7/2


IsaacYondoe

Tubmanburg

UNHCR 2035

2394209 10012002373 178.20

4210/8/2

007


Nationalprinters

Tubmanburg

UNHCR 1684

2167605 10012002373 40.00

Total 26,873.46

APPENDIXVI-C

2007 Foyah


satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

110/15/

2007


EmmanuelO.Cisco Foyah

UNHCR 1693

2168501 10012002373 400.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

210/15/

2007


LincolnK.Gardour Foyah

UNHCR 1692

2168400 10012002373 800.00

39/18/2

007


SethiBros.inc Foyah

UNHCR 1659

2165106 10012002373 3,236.30

410/9/2

007

Bopolu &Foyahrenovationmaterials

MariasMcwmsZayzay Foyah

UNHCR 1688

2168009 10012002373 6,000.00

59/18/2

007


Cemenco Foyah

UNHCR 1663

unknown 10012002373 745.00

69/28/2

007


Ellis I.S.Kiazolu Foyah

UNHCR 1679

2167012 10012002373 58.67

79/20/2

007


Nehabuildingmaterials Foyah

UNHCR 1666

2165712 10012002373 9,227.00

89/18/2

007


EagleElectrical corp. Foyah

UNHCR 1661

2165308 10012002373 690.00

99/18/2

007


WazniTradingcorp. Foyah

UNHCR 1658

2165005 10012002373 611.00

1010/8/2

007


Nationalprinters Foyah

UNHCR 1684

2167605 10012002373 40.00

1111/27/

2007

Voinjama &Foyahtrainingmaterials

Buchananbuildingmaterials Foyah

UNHCR 2159

2547710 10012002373 381.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

1211/26/

2007


AutoSpareService Foyah

UNHCR 2154

2547205 10012002373 400.00

1311/26/

2007


EagleElectrical corp. Foyah

UNHCR 2156

2547407 10012002373 1,427.90

1411/26/

2007


Greenfarm Foyah

UNHCR 2158

2547609 10012002373 120.00

1510/15/

2007


EmmanuelO.Cisco Foyah

UNHCR 1693

2168501 10012002373 400.00

1610/26/

2007

Twogeneratorsfor Voinjama& Foyah


UNHCR 2008

2170003 10012002373 400.00

1710/15/

2007


LincolnK.Gardour Foyah

UNHCR 1692

2168400 10012002373 800.00

1810/26/

2007



UNHCR 2015

2392606 10012002373 2,825.00

199/18/2

007


BittarBrothersLTD Foyah

UNHCR 1660

2165207 10012002373 1,022.00

2011/27/

2007


AnarcoTradingEnt.inc Foyah

UNHCR 2162

2548000 10012002373 265.00

2111/27/

2007


Metrostationery store Foyah

UNHCR 2172

2548808 10012002373 400.00

2212/13/

2007

Foyahtrainingmaterials

MomoG.Kawalai Foyah

UNHCR 2180

2549502 10012002373 1,000.00

23 10/8/2 Office National Foyah UNHC 1684 216760 10012002373



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

007 supplies printers R 5 40.00

249/20/2

007

Foyah &Tubmanburgrenovationmaterials


UNHCR 1666

2165712 10012002373 9,227.00

2511/7/2


IsaacYondoe Foyah

UNHCR 2035

2394209 10012002373 178.20

2610/8/2

007


Nationalprinters Foyah

UNHCR 1684

2167605 10012002373 40.00

Total 40,734.07

APPENDIXVI-D

2007 Voinjama


satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

111/14/

2007


Ellis I.S.Kiazolu

Voinjama

UNHCR 2047

2395408 10012002373 52.50

210/15/

2007


EmmanuelO.Cisco

Voinjama

UNHCR 1693

2168501 10012002373 400.00

310/15/

2007


LincolnK.Gardour

Voinjama

UNHCR 1692

2168400 10012002373 800.00

411/7/2

007


Cemenco

Voinjama

UNHCR 2033

2394007 10012002373 608.40

511/26/

2007UNHCR Staffperdiem

MariasMcwmsZayzay

Voinjama

UNHCR 2134

2397200 10012002373 124.00

610/8/2

007


Nationalprinters

Voinjama

UNHCR 1684

2167605 10012002373 40.00

711/27/

2007



Voinjama

UNHCR 2159

2547710 10012002373 481.00

811/26/

2007Voinjama &Foyah

AutoSpare

Voinjama

UNHCR 2154

2547205 10012002373 400.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

trainingmaterials

Service

911/26/

2007

voinjamatrainingmaterials


Voinjama

UNHCR 2155

2547306 10012002373 630.50

1011/26/

2007



Voinjama

UNHCR 2156

2547407 10012002373 1,330.15

1111/26/

2007


Greenfarm

Voinjama

UNHCR 2158

2547609 10012002373 120.00

1210/15/

2007


EmmanuelO.Cisco

Voinjama

UNHCR 1693

2168501 10012002373 400.00

1310/26/

2007

Twogeneratorsfor Voinjama& Foyah


Voinjama

UNHCR 2008

2170003 10012002373 400.00

1410/15/

2007


LincolnK.Gardour

Voinjama

UNHCR 1692

2168400 10012002373 800.00

1510/26/

2007



Voinjama

UNHCR 2015

2392606 10012002373 2,818.00

1611/27/

2007



Voinjama

UNHCR 2162

2548000 10012002373 265.00

1711/27/

2007



Voinjama

UNHCR 2172

2548808 10012002373 396.00

1812/5/2

007

Voinjamasatellitepetty cash

EdwinS.Walters

Voinjama

UNHCR 2178

2549300 10012002373 150.00

1910/8/2

007Officesupplies

Nationalprinters

Voinjama

UNHCR 1684

2167605 10012002373 40.00

2011/26/

2007

Voinjamalocal trainingmaterials

EdwinS.Walters

Voinjama

UNHCR 2138

2397503 10012002373 3,000.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

2111/7/2


IsaacYondoe

Voinjama

UNHCR 2035

2394209 10012002373 178.20

2210/8/2

007


Nationalprinters

Voinjama

UNHCR 1684

2167605 10012002373 40.00

Total 13,473.75

APPENDIXVI-E

2007NationalOffice


satellite

Project

Voucher #

Check# Bank A/C #

Amount(US$)

111/14/

2007

UNHCRpersonnelworkshop

SandoM.Gailor

Nationaloffice

UNHCR 2044

2395105 10012002373 478.00

211/26/

2007

Payment forvehiclehired/BC-3603

HarrisM.Sallee

Nationaloffice

UNHCR 2104

2396203 10012002373 2,525.00

310/11/

2007

Nationaloffice pettycash &perdiem tosatellitestravel

SandoM.Gailor

Nationaloffice

UNHCR 1689

2168110 10012002373 473.00

410/8/2

007

Refund forofficesuppliesduring skillstrainingworkshop

MariasMcwmsZayzay

Nationaloffice

UNHCR 1685

2167706 10012002373 153.00

510/8/2

007


Nationalprinters

Nationaloffice

UNHCR 1684

2167605 10012002373 40.00

610/15/

2007

Officesupplies &Equipment


Nationaloffice

UNHCR 1698

2169107 10012002373 1,032.25

89/25/2

007

Supplementary salaryfor August2007

MariasMcwmsZayzay

Nationaloffice

UNHCR 1673

2166406 10012002373 337.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

911/27/

2007

Tubmanburg& Bopolutrainingmaterials/office supplies


Nationaloffice

UNHCR 2166

2548303 10012002373 594.00

1011/27/

2007

Tubmanburg& Bopolutrainingmaterials/officesupplies


Nationaloffice

UNHCR 2169

2548606 10012002373 214.00

1110/15/

2007

Officesupplies &Equipment


Nationaloffice

UNHCR 1698

2169107 10012002373 1,032.25

1211/14/

2007

Nationaloffice itemsforrenovation

SethiBros.inc

Nationaloffice

UNHCR 2040

2394701 10012002373 85.00

1310/25/

2007

Nationalofficeemployeesoct.2007salary

MariasMcwmsZayzay

Nationaloffice

UNHCR 2005

2169700 10012002373 3,422.74

149/28/2

007

Nationalofficeemployeessept.2007salary

MariasMcwmsZayzay

Nationaloffice

UNHCR 1677

2166709 10012002373 3,422.74

1512/5/2

007Honorariumto staff

MariasMcwmsZayzay

Nationaloffice

UNHCR 2176

2549111 10012002373 60.00

1610/15/

2007

Employeeswithholdingtaxes MOF

Nationaloffice

UNHCR 1697

2168905 10012002373 311.05

1711/26/

2007

NationalofficeemployeesNov.2007salary

MariasMcwmsZayzay

Nationaloffice

UNHCR 2101

2396001 10012002373 3,422.74

1810/15/

2007

SocialsecurityemployeesAug. &Sept.2007payment

NASSCORP

Nationaloffice

UNHCR 1696

2168804 10012002373 325.56



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

1912/20/

2007

EmployeesDec.2007scratchcards

MariasMcwmsZayzay

Nationaloffice

UNHCR 2188

2620207 10012002373 600.00

2011/14/

2007

EmployeesNov.2007scratchcards

MariasMcwmsZayzay

Nationaloffice

UNHCR 2043

2395004 10012002373 600.00

2110/11/

2007

Nationaloffice pettycash &satellitetravelperdiem

SandoM.Gailor

Nationaloffice

UNHCR 1689

2168110 10012002373 673.00

2211/14/

2007Employeesmaintenance

BashirBusinessCenter

Nationaloffice

UNHCR 2041

2394802 10012002373 185.00

2311/9/2

007

Rehabilitation of three(3) Baseradiossinje,Tub. &Nat'l office

HenryS.McCay

Nationaloffice

UNHCR 2037

2394411 10012002373 375.00

2410/26/

2007

Voinjama &Foyah twoBase Radiospayment

ProtechCommunicationinc

Nationaloffice

UNHCR 2009

2392101 10012002373 7,000.00

2511/14/

2007Equipmentmaintenance

MasterTradingCenter

Nationaloffice

UNHCR 2042

2394903 10012002373 425.00

2611/27/

2007

Nationalofficeequipment


Nationaloffice

UNHCR 2170

2548707 10012002373 339.00

2712/5/2

007Staffperdiem

AnthonyYeah

Nationaloffice

UNHCR 2177

2549212 10012002373 189.00

2811/7/2


IsaacYondoe

Nationaloffice

UNHCR 2035

2394209 10012002373 178.20

2910/8/2

007

Payment ofrefund fornationalofficesupplies

MariasMcwmsZayzay

Nationaloffice

UNHCR 1685

2167706 10012002373 153.00

3010/11/

2007Payment forurgently

Metrostationer

National

UNHCR 1690

2168211 10012002373 200.00



UNHCR PROJECT


satellite

Project

Voucher #

Check# Bank A/C #

AmountUSD

neededstationery

y store office

3111/9/2

007

Repair of T-burg,Bopolu& Nat'l officeBase Radios


Nationaloffice

UNHCR 2038

2394512 10012002373 449.00

3210/8/2

007


Nationalprinters

Nationaloffice

UNHCR 1684

2167605 10012002373 40.00

3310/9/2

007Staff scratchcards

MariasMcwmsZayzay

Nationaloffice

UNHCR 1687

2167908 10012002373 585.00

3412/17/

2007

NationalofficeemployeesDec.2007payroll

MariasMcwmsZayzay

Nationaloffice

UNHCR 2186

2550007 10012002373 3,422.74

Total 33,342.27

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