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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Audit Service Sierra Leone
REPORT ON THE
AUDIT OF THE
MANAGEMENT OF
THE EBOLA FUNDS
MAY TO OCTOBER 2014
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
TABLE OF CONTENT
PAGE
1.0 INTRODUCTION 1
1.1 BACKGROUND 2
2.0 EXECUTIVE SUMMARY 4
2.1 WHY WE CONDUCTED THE AUDIT? 4
3.0 MANAGEMENT OF THE FUNDS BY THE
MINISTRY OF HEALTH AND SANITATION 6
3.1 DISBURSEMENT 6
3.2 PROCUREMENT 15
3.3 DONATIONS 25
4.0 MANAGEMENT OF THE FUNDS BY THE
NATIONAL EBOLA RESPONSE CENTRE (NERC) 26
4.1 DISBURSEMENT 26
4.2 PROCUREMENT 29
APPENDICES 31
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
1.0 INTRODUCTION The Auditor General is mandated to audit all institutions that are funded from the Consolidated
Revenue Fund, as per the 1991 Constitution of Sierra Leone and the Audit Service Act 2014.
The Ministry of Health and Sanitation being one of the key ministries with a large share of the
National Expenditure Budget, has been classified as a priority audit for the Audit Service Sierra
Leone. Over the years, we have identified a number of weaknesses and made an equal number of
recommendations to improve service delivery by the Ministry. For instance, for the financial years
2010 to 2012 inclusive, we made a total of 76 recommendations to the Ministry, but only 26
(i.e 34%) were implemented.
Although the current Ebola Virus Disease outbreak could not have been predicted, the weaknesses
exposed in the healthcare system have been consistently reported on in our audit reports over the
years.
The current Ebola outbreak in West Africa started in the Republic of Guinea, then it spread to
Liberia. In May 2014 Sierra Leone reported its first case. Over the past months, infections have
been reported in Nigeria, Mali, USA and most recently the United Kingdom. In Sierra Leone,
according to the National Ebola Response Centre, over eight thousand have been infected and
over two thousand nine hundred have died of the Ebola virus.
Since the outbreak and for the period to October 2014, the government has expended in excess of
Le84 billion. These were funds donated by institutions and individuals mostly within Sierra Leone
and from tax revenues. The funds have been spent on personal protective equipment, medical sup-
plies, consumables and incentive (hazard) payments to healthcare workers.
In order to ensure that these funds have been judiciously accounted for, there has been the need to
audit the use of these funds.
It is clear from our audit conducted that there continue to be lapses in the financial management
system in Sierra Leone and these have ultimately resulted in the loss of funds and a reduction in the
quality of service delivery in the health sector.
It is hoped that adequate action will be taken to address issues raised in this report in order to
Prevent future reoccurrence of this nature.
It is worth noting that donor funds channeled through implementing agencies such as the UN and
INGOs are not covered in this report. We are yet to receive information on the quantum of
monies received and how they have been expended for the purpose of supporting the response to
eradicate the EVD.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
1.1 BACKGROUND
1.1.1 Ministry of Health and Sanitation
The Ministry of Health & Sanitation believes that access to sound health is a human right. Its vision is
to ensure a functional national health system capable of delivering efficient, high quality
health care services that are accessible, equitable and affordable for everybody in Sierra Leone and the
overall goal is to maintain and improve the health of its citizens.
The Ministry‟s mission is to contribute to socio-economic development by promoting and ensuring
quality health for the Sierra Leone population through progressive, responsive and sustainable techno-
logically-driven, evidence-based and client-centered health system for accelerated attainment of the
highest standard of health for all Sierra Leoneans.
1.1.2 National Ebola Response Centre
The National Ebola Response Centre (NERC), which was previously known as the Emergency
Operations Centre (EOC) was set up by the Government of Sierra Leone (GoSL) in response to the
Ebola outbreak. The mandate of this agency is to focus on containing and ending the outbreak. In
doing so, it will allow the Ministry of Health and Sanitation to focus on other health related issues.
The head of the NERC is its Chief Executive Officer who is assisted by the National Coordinator.
In order to facilitate the national fight against the Ebola epidemic, the GoSL established a Health
Emergency Account at the Sierra Leone Commercial Bank where all donations and appropriations
were deposited. These funds were meant to finance the government‟s response plan under the
following thematic areas: coordination; surveillance and contact tracing; case management;
communication and social mobilization; social welfare and psychosocial support; and logistics.
1.2 SCOPE
The audit was a real-time audit and covered activities since the outbreak in May to 31st October,
2014. The audit focused on procurement, disbursement including hazard payments, cash and bank
management, and internal control system. It was a transaction audit as a full financial statements audit
would be carried out when the first set of accounts are prepared by the NERC.
1.3 AUDIT APPROACH
The audit was carried out in accordance with the Audit Service Sierra Leone Audit Manual which is
based on International Standards of Supreme Audit Institutions (ISSAI) and included such
procedures, test and controls as the Auditor General considered necessary under the circumstances.
In understanding the control system, interviews were conducted with some personnel responsible for
the key systems identified. The systems notes obtained together with the legislative framework were
used to develop the Audit Test Programmes (ATP).
The primary objective of the audit was to ascertain whether public funds allocated to the Ministry and
NERC were utilised for their intended purposes in accordance with applicable public financial
management rules and regulations. Other secondary objectives were to establish whether:
Donations received were receipted and banked promptly;
Correct amount of incentives were paid to the right healthcare workers and on time;
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Expenditures were undertaken with due regard to the law, economy and efficiency, and were
supported by sufficient and appropriate documentary evidence;
Goods and services procured were been done in accordance with the law;
Value for money was obtained in the procurement contracts awarded; and
There was interaction between the Ministry and the National Ebola Emergency Centre.
1.4 APPRECIATION
We express our appreciation to the management and staff of the Ministry of Health and Sanitation,
and the National Ebola Response Centre for the support accorded the audit team that ensured the
successful completion of the audit exercise.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
2.0 EXECUTIVE SUMMARY
2.1 WHY WE CONDUCTED THE AUDIT?
The audit was undertaken in order to ascertain whether allocations and donations received
directly by the GoSL, in the fight against the Ebola Virus Disease were utilised with due
regard to economy and efficiency and that internal controls were observed accordingly.
Traditionally, the audit of any institution‟s finances would normally take place when an activity
for which funds have been provided have been completed and financial statements are
submitted for auditing purpose. However, due to the public emergency the country is facing,
following the Ebola outbreak, there is a sudden surge in the inflow of funds specifically for
that purpose from the government and other generous individuals and institutions. In this
regard, it is not unusual for Supreme Audit Institutions such as the Audit Service Sierra Leone
(ASSL), to carry out audits as and when such funds are being disbursed. Generally, this is to
ensure that funds are fully and solely directed to the cause at hand and where there are anoma-
lies, these are promptly dealt with. As such, since the Ministry and the NERC have been in
charge of the management of the Ebola Response Funds which are public funds, the ASSL
conducted a real time audit.
2.2 SUMMARY OF SIGNIFICANT FINDINGS
There were inadequate controls over the disbursement of funds. For instance, payments
which exceeded Le14 billion were made from the Emergency Health Response and
Miscellaneous Accounts without any supporting documents to substantiate the utilisation of
such funds. Further payments which exceeded Le11billion were made from the same
accounts without adequate supporting documents such as receipts, invoices, delivery notes,
etc.
In the absence of a well coordinated sensitisation plan to raise awareness on Ebola and its
prevention, the auditors observed an overwhelming number of requests from various
individuals, Non-Governmental Organisations, parliamentarians etc, for sensitisation activi-
ties to be carried out in different parts of the country. The audit team found that payments
were made to the Member of Parliament (MP) for constituency 93 in Goderich to carry out
sensitisation activities even though an amount had earlier been paid to all seating members of
parliament for similar activities. Furthermore, an amount of Le161 million was given as loan
to Health For All Coalition (HFAC) for scaling up of the response to the Ebola fight. Of
utmost concern was the fact that the total loaned amount was made in the name of Charles
Mambu instead of HFAC, the organisation which he represents. In addition, the loan was not
documented and the repayment terms were not agreed between the ministry and HFAC.
Withholding taxes of Le526 million and US$70,500 were not deducted and paid over to the
National Revenue Authority from payments to various suppliers and contractors.
Several weaknesses were observed in the payment of incentives to healthcare workers. For
instance, incentive payments to the sum of Le26 billions were made to various hospitals in
the country for which returns were not produced to substantiate that such payments were
made to healthcare workers.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Furthermore, a spot review of incentive payments at the Connaught Hospital revealed that the
Republic of Sierra Leone Armed Forces and the Sierra Leone Police security personnel were included
on the list of workers to receive hazard payment even though funds had been transferred to both
forces to meet the deployment of their officers.
Procurement procedures were not followed for a number of contracts undertaken by the Ministry.
There was a complete disregard for the law on public procurement in an emergency situation. For
instance, contracts were entered into without any clear guidelines on the specification of items
required. Furthermore, contracts were badly drawn up as if to allow for additional costs to be
incurred thereby preventing a transparent, competitive and cost effective procurement. For instance,
the contract in respect of the purchase of 20 ambulances for a contract sum of US$1,050,000 was
inappropriately entered into as specific areas relating to the inspection, transportation and delivery of
the ambulances were excluded in the Special Conditions of the contract. Consequently, additional
costs of $60,590 and Le39,330,000 were incurred in respect of air freight, daily subsistence allowance
and airfare for the ambulances bought by the Ministry of Health and Sanitation. In addition,
contracts worth over Le1billion in respect of food for quarantined homes were awarded to various
suppliers without regard to the provisions of the procurement regulation in relation to procurement
in an emergency.
The Ministry failed to produce any documentation for contract agreements that amounted to
Le17billion (including Le12.7 billion for the purchase of 50 vehicles and ambulances, Le2.7billion for
the construction of the Port Loko Treatment Centre).
A review of the donations register and bank statements of the Health Emergency Response Account
(No. 003001118285030109) held at the Sierra Leone Commercial Bank (SLCB), revealed that a
number of donations totaled at Le1,670,000,000 were retuned dishonoured.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
3.0 MANAGEMENT OF THE FUNDS BY THE MINISTRY OF HEALTH AND SANITATION
3.1 DISBURSEMENT 3.1.1 WITHDRAWALS FROM THE EBOLA EMERGENCY OPERATIONS AND MISCELLANEOUS ACCOUNTS WITHOUT ANY SUPPORTING DOCUMENTS FINDING
Withdrawals which amounted to Le15,815,495,120 from the Health Emergency Response Account
(A/C:003001014138030145) and Le453,571,500 from MoHS Miscellaneous Account
(A/C:003001115131030175) held at the Sierra Leone Commercial Bank were without any
supporting documents. See Appendices “A1” and “A2” respectively for details.
RISK
Monies that have been set aside for the purpose of combating the Ebola outbreak may have been
used for unintended purposes, thereby slowing the government‟s response to eradicate the virus.
RECOMMENDATION
The Director of Financial Resources (DFR) should ensure that payments from initiation to
completion are supported by the relevant supporting documents; and these should be numbered and
cross referenced so that in cases of missing documents, such documents can be easily traced.
The DFR should ensure that the relevant supporting documents are submitted within seven (7) days
of the receipt of this report. Otherwise the whole amount should be disallowed and surcharged in
accordance with Section 12 (b) of the Audit Service Act of 2014.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General in respect of the disbursements of Le15,986,695,120 and
Le453,571,500 has been strictly adhered to. However, the above disbursements were done in an emergency situation
during an unexpected outbreak of the Ebola disease in Sierra Leone. Most of the funds were disbursed to the District
Medical Officers. I attach herewith letter of request to all District Medical Officers and other doctors who received the
above amounts for liquidations and for onward submission to the Auditor General‟s Office for further verification.
AUDITOR‟S VERIFICATION
Of the total amount of Le15,815,495,120 withdrawn from the Health Emergency Response Account
without any supporting documents or explanation, during verification supporting documents to
the sum of Le1,964,950,000 were submitted and verified. This means that the Ministry has failed to
account for the sum of Le 14,304,116,620 (i.e Le13,850,545,120 from the Health Emergency
Response Account and Le 453,571,500 from Miscellaneous Accounts).
See Appendix A1.2 and A2 respectively for details.
The letter referred to above by the Permanent Secretary was neither attached to his response, nor
was it produced during audit verification.
Therefore, the sum of Le 14,304,116,620 stands unaccounted for by the Ministry.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
3.1.2 PAYMENTS FROM THE EBOLA EMERGENCY OPERATIONS AND
MISCELLANEOUS ACCOUNTS WITHOUT ADEQUATE SUPPORTING
DOCUMENTS
FINDING
Payments totalled Le7,513,682,150 and Le4,752,087,500 were made from the Health Emergency
Response Account and Miscellaneous Accounts respectively, operated at the Sierra Leone
Commercial Bank were without adequate supporting documents; such as retirement details,
invoices, receipts etc. to substantiate the utilisation of those funds.
See Appendices “A3” and “A4” respectively for details.
RISK
Monies that have been set aside for the purpose of combating the Ebola outbreak may have been
used for unintended purposes, thereby slowing the government‟s response to eradicate the virus.
RECOMMENDATION
The DFR should ensure that the relevant supporting documents are submitted within seven (7) days
of the receipt of this report. Otherwise, the whole amount should be disallowed and surcharged in
accordance with Section 12 (b) of the Audit Service Act of 2014.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General has been strictly adhered to. The relevant documentation in Appendices
„C‟ and „D‟ respectively will be submitted for audit verifications.
AUDITOR‟S VERIFICATION
During verifications, the Ministry provided supporting documents that were previously not made
available, for the sum of Le573,753,000. This means that the Ministry failed to provide adequate
supporting documents for expenditures from both accounts which totalled Le 11,692,016,650.
3.1.3 LOAN TO HEALTH FOR ALL COALITION (HFC)
FINDING
It was observed that amounts which totalled Le 421,800,000 were disbursed from the Ministry‟s
miscellaneous account as loan to Health for All Coalition for the scaling up of the current Ebola
outbreak with the understanding that it will be immediately repaid when funds are received from
UNICEF. Further scrutiny of the payment documents revealed that six (6) cheques totalled
Le360,900,000 of the total payment disbursed between 9th June to 10th July were made in the name
of Charles Mambu instead of Health for All Coalition. (HFAC)
In addition, documentary evidence showing repayment terms and conditions for the loan were
neither submitted for audit inspection; nor were such terms and conditions stated in the request
letters signed by Charles Mambu on behalf of Health for All Coalition. It was noted that up to the
time of writing this report, the repayments of such loans had not been made.
See Appendix “A5” for details
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Report on the audit of the Management of the Ebola Funds
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RISK
Disbursing amounts meant for the fight against the epidemic in the name of an individual rather
than the beneficiary organisation creates leeway for such payments to be converted to personal
use; thereby leading to fraud.
In the absence of the relevant repayment terms and conditions, the Ministry might not be able to
recover the total amount loaned to Health for All Coalition.
RECOMMENDATION
It is recommended that the Permanent Secretary (PS) and the DFR should give adequate explanation
for this discrepancy within seven (7) days of the receipt of this report. The PS should also ensure that
the ministry desist from such practices and that all further payments be addressed in the name of
the beneficiary organisations and not individuals.
It is also recommended that the PS submit to the Audit Service within seven (7) days an approved
repayment terms and conditions for the recovery of the loan given to the Health for All Coalition
for audit inspection; and also implement the necessary measures to recover the funds within the
shortest possible time.
MANAGEMENT‟S RESPONSE
The total amount of Le421,800,000.00 was not the amount disbursed as loan to Health for all Coalition. The
amount was only Le70,000,000 on the instruction of the former Minister of Health and Sanitation on the
Information that it will be refunded by UNICEF. The balance of Le351,800,000 was disbursed for an emergency
sensitisation programme nationwide. The recommendation of the Auditor General to desist from such practices and that
all further payments be addressed in the name of the beneficiary has been strictly adhered to. In addition, documentary
evidence of such amount to Charles Mambu which amounted to Le360,900,000 in respect of Health for all Coalition
will be produced for audit inspection.
AUDITOR‟S VERIFICATION
During the course of the verification exercise, we confirmed that the total amount disbursed was
Le360,900,000 and according to the payment vouchers, they were all paid in the name of Charles
Mambu instead of HFAC.
We further confirmed that Le200,000,000 was for Ebola sensitization campaigns and the
balance of Le 160,900,000 was a loan to HFAC. The Ministry provided retirement details from HFAC
for the full amount of Le360,900,000 including the loan amount.
We therefore note that:
1. the Ministry has failed to provide adequate explanation of the reason for the payment to Charles
Mambu and not directly to HFAC;
2. the Ministry has failed to provide the details of the loan agreement with HFAC; and
3. there was no evidence provided to us, to confirm that the loan amount of Le160,900,000 was
repaid by HFAC to the Ministry.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
3.1.4 DUPLICATED EBOLA COMMUNITY SENSITISATION PAYMENT TO THE
MEMBER OF PARLIAMENT FOR CONSTITUENCY 93
FINDING
Given that approximately Le63 million was earlier paid within the current year to each Member of
Parliament for constituency sensitisation on the Ebola outbreak, we noted that an additional
amount of Le110,640,000 was paid to the Honourable Member of Parliament for Constituency 93
on 22nd August 2014, in respect of daily subsistence allowance (DSA) and fuel to facilitate the
same community sensitisation in the Goderich area. It was further observed that retirement details
for the said amount were not submitted for audit inspection.
RISK
Duplication of effort for the same activity within the same constituency could create the avenue
for the misuse of much needed funds. The additional amount could have been utilised to combat
the Ebola epidemic in other affected areas.
This could also create the avenue for individuals to exploit the limited resources meant for the
fight against the epidemic, thereby hindering the early response to the outbreak.
RECOMMENDATION
It is recommended that the PS and the DFR should provide adequate explanation for honouring
this request within seven (7) days of the receipt of this report. In addition, the relevant returns
including the community sensitisation report on the outcome of the activity for the said amount
should be submitted by the recipient for audit inspection within seven (7) days of the receipt of
this report. Failing which, the total amount should be refunded to the Emergency Operations
Account and evidence of payment forwarded to the Audit Service for verification.
MANAGEMENT‟S RESPONSE
Le110,640,000 was paid to the Member of Parliament of Constituency 93 on 22nd August 2014 on the instruc-
tions of the former Minister of Health and Sanitation during the emergency Ebola outbreak. However, the above
amount was paid before the pronouncement of government to give approximately Le63 million to each Member of
Parliament. In addition, the relevant documentary evidence for Le110,460,000 have been requested from the
Member of Parliament of Constituency 93 and will be submitted for audit inspection.
AUDITOR‟S VERIFICATION
During the course of the verification exercise, the audit team confirmed that the payment of
Le110,460,000 by the Ministry to the Honorable Member was indeed on the 22nd of August
2014. However, the team further confirmed that the payment of Constituency Development
Fund which was later converted for Ebola sensitisation, to Honorable Members by Parliament
was on the 18th August 2014.
We therefore note that the Ministry‟s payment was made three days after the payment by Parlia-
ment for the same activity. This indicates that due diligence was not conducted by the Ministry
before payment was effected. In addition, the relevant retirement details were not made available
for verification and therefore the auditors could not eliminate the possibility of a “double dip” by
the Honorable Member. In conclusion, this matter is unresolved.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
3.1.5 PAYMENTS FOR SERVICES THROUGH THE ICT DIRECTOR OF THE
MINISTRY, RATHER THAN THE SERVICE PROVIDERS
FINDING
Amounts which totalled Le171,360,000 were paid directly to the ICT Director, for radio and televi-
sion programmes for the Ebola epidemic rather than directly to the various service providers.
RISK
Disbursing amounts in the name of an individual rather than the beneficiary organisation creates
the leeway for such payments to be converted into personal use.
RECOMMENDATION
It is recommended that the PS and DFR should give adequate explanation for this occurrence;
and that the ministry desists from such practices. In future, the DFR should ensure that payments
be made in the names of the beneficiary organisations and not individuals.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General has been strictly adhered to. However, the ICT Director requested for
all the radio programmes and it was his responsibility in an emergency period to make sure that the advertisement
on radio was adequately broadcast. Furthermore, the ministry accepted to desist from such practices in future.
AUDITOR‟S VERIFICATION
Although the Director was responsible for managing the radio programmes, it does not mean that
the various service providers could not have been paid directly. We further observed that the
Director failed to provide retirement details, therefore the issues is un resolved.
3.1.6 WITHHOLDING TAXES NEITHER DEDUCTED NOR PAID OVER TO THE
NATIONAL REVENUE AUTHORITY (NRA)
FINDING
Inconsistencies were observed for a number of procurement activities agreed on between the
MoHS and the suppliers; with some not having any provision for the deduction and remittance of
the 5% withholding tax to the NRA. As such the Ministry failed in its obligation to withhold the
5% tax estimated at Le525,721,555.36 and US$70,500 respectively.
See Appendix “A6” for details.
RISK
This may lead to the loss of public funds.
RECOMMENDATION
The DFR should ensure that all payments above Le500,000 must attract withholding tax
deduction at 5%; and these should be paid over to NRA.
The DFR should also ensure that the amounts in question are recovered from the various
suppliers within seven (7) days of receipt of this report. Failing which the PS should refund the
amounts in question and evidence of payment forwarded to the Audit Service for verification.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
MANAGEMENT‟S RESPONSE
Audit recommendations are taken in good faith and steps will be put in place to improve on the process of de duc t ing
5% withholding taxes and pay immediately to National Revenue Authority (NRA). However, letters have been
written to all concerned and will be produced for audit inspection.
AUDITOR‟S VERIFICATION
Samples of letters written to the various suppliers and contractors by the Permanent Secretary were
produced for audit verification. However, recoveries of the amounts in question have still not been
done. Therefore, the matter should be referred to the National Revenue Authority for necessary
action and the Auditor General be advised of any action taken.
3.1.7 INCENTIVE PAYMENTS TO HEALTH CARE VOLUNTEERS /CASUAL WORKERS
FINDING
Payments which amounted to Le25,500,900,000.00 were made between the period to 31st October
2014 in respect of „‟hazard pay‟‟ to healthcare workers in various hospitals nationwide for which
supporting documents such as claim sheets and paid-up vouchers, were not submitted for audit
inspection. See Appendix “A7” for details.
RISK
Monies may have been used for purposes not related to combating the Ebola epidemic, thereby
leading to a delay in eradicating the virus quickly and stemming possible loss of lives.
RECOMMENDATION
The DFR and concerned medical superintendents should ensure that the relevant supporting docu-
ments are submitted within seven (7) days of the receipt of this report. Otherwise, the whole
amount should be refunded and evidence of payment into the Emergency Operations account for-
warded to the Audit Service for verification.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General has been strictly adhered to. However, the Ministry of Health and Sani-
tation had written to all Medical Superintendents and the District Medical Officers to submit the relevant supporting
documents for audit inspection. The documents will be ready for further verification.
AUDITOR‟S VERIFICATION
The letter referred to above by the Permanent Secretary was neither attached to his response, nor
was it produced during audit verification.
During audit verification, the Ministry provided supporting documents for the sum of
Le4,618,900,000. However, supporting documents for the balance of Le20,882,000,000 were not
produced for audit verification. Therefore this matter is resolved.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
3.1.8 OBSERVATIONS ON FUNDS TRANSFERRED TO FOUR (4) EBOLA HOLDING
CENTRES
3.1.8a BOMBALI DISTRICT - OVERSTATEMENT OF LE 216,800,000 IN RESPECT OF
INCENTIVE PAYMENTS TO HEALTHCARE WORKERS.
FINDING
Review of the expenditure returns including the claims sheets for an amount of Le571,200,000
transferred revealed the following observations:
1. The serial numbering of the names of healthcare workers provided by the Makeni Government
Hospital was distorted with gaps in the numbering of the entitled beneficiaries. The serial
numbering jumped from 109 to 200 (91 places/counts), and also from 209 to 300 (91 places/
counts). It was observed that these gaps were repeated throughout the list at various intervals and
by various counts.
2. The anomaly in the list submitted for payments being overstated by 271 names amounted to
Le216,800,000.
RISK
There is a risk of possible misappropriation of these funds.
RECOMMENDATION
The Medical Superintendent (MS) should also ensure that the relevant supporting documents are
submitted within seven (7) days of the receipt of this report. Otherwise, the Le216,800,000 should
be refunded and evidence of payment into the ministry‟s Emergency Operations account for-
warded to the Audit Service for verification.
MANAGEMENT‟S RESPONSE
The Ministry of Health and Sanitation had earlier written to the Bombali District Medical Superintendent request-
ing for an adequate explanation on the above issue. The Medical Superintendent replied with relevant supporting
documents which will be produced for audit inspection.
AUDITOR‟S VERIFICATION
The Ministry failed to produce the letter referred to above together with the relevant supporting
documents. The matter should be referred to the appropriate authority.
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
3.1.8b CONNAUGHT HOSPITAL - PAYMENT OF INCENTIVES TO UNAUTHORISED
HEALTHCARE WORKERS
FINDING
Review of the expenditure returns provided by Connaught Hospital revealed the following
observations on funds transferred:
1. Casual and volunteer workers received incentives of Le144,800,000 without contract or
temporary appointment letters. See Appendix “A8” for details.
2. Le61,200,000 was paid as incentives to hospital staff who were without approved PIN codes.
3. Unauthorised and unapproved payments that amounted to Le41,800,000 were made to
security guards of a private security company, as incentives. See Appendix “A9” for details.
4. Incentive payments made without recipients‟ signatures acknowledging receipt of such funds
amounted to Le3,200,000. See Appendix “A10” for details.
RISK
Monies may have been used for purposes not related to combating the Ebola epidemic, thereby
leading to a delay in eradicating the virus quickly and stemming of possible loss of lives.
RECOMMENDATION
The Hospital Care Manager should ensure that the relevant supporting documents are submitted
within seven (7) days of the receipt of this report. Otherwise, the whole amount of Le252,200,000
should be refunded and evidence of payment into the Ministry‟s Emergency Operations account
forwarded to the Audit Service for verification.
MANAGEMENT‟S RESPONSE
The above issues occurred during an emergency outbreak of Ebola Virus Disease (EVD) in
Sierra Leone. Casual and volunteer workers were recruited during the emergency period. However, the Hospital
Care Manager will submit the relevant supporting documents for audit verifications.
AUDITOR‟S VERIFICATION
The Ministry/Hospital Care Manager failed to produce the relevant supporting documents.
The matter should be referred to the appropriate authority.
3.1.8c ROKUPA GOVERNMENT HOSPITAL - UNCLAIMED INCENTIVE PAYMENT OF
LE1,800,000 IN RESPECT OF HEALTHCARE WORKERS
Review of the expenditure returns revealed the following observation on funds transferred: An
amount of Le3,400,000 rather than Le5,200,000 in respect of unclaimed incentives were returned
or paid into the Health Emergency Response Account at Sierra Leone Commercial Bank as per
the bank paying-in-slip. It was observed that the difference of Le1,800,00.00 was not refunded.
RISK
There is a risk of possible misappropriation of these funds.
RECOMMENDATION
The MS should ensure that the outstanding amount of Le1,800,000 is paid back into the Health
Emergency Response Account within seven (7) days of the receipt of this report; and forward
evidence of payment to the Audit Service Sierra Leone for verification. Otherwise the
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appropriate authority would be informed.
MANAGEMENT‟S RESPONSE
The Medical Superintendent is going to be contacted immediately for the outstanding payment paid back into
Health Emergency Account and receipt or evidence of payment be produced for audit verification.
AUDITOR‟S VERIFICATION
The Ministry failed to provide evidence of the refund; therefore this matter should be referred to
the appropriate authority.
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3.2 PROCUREMENT 3.2.1 PROCUREMENT RECORDS NOT SUBMITTED FOR VARIOUS CONTRACTS
FINDING
Procurement documents such as signed contract agreement, test and examination report on
delivery, procurement committee minutes, bidders documents such as bill of quantities, building
plan etc. for the undermentioned contracts were not submitted for audit review:
1. CL Group- Construction of Gbomsamba , Port Loko Ebola Treatment and Isolation Centre
amounted to Le 2,689,500,000
2. Premier Logistics & Supplies- Purchase of 10 Hard Top DM-SRS ambulances, 20 Hard Top
Standard Basic ambulances & 20 Hard Top customised utility/hearse vehicles amounted to
Le12,700,885,120
3. Amjam Company Limited –supply of chlorine powder 45Kg and 25 Kg amounted to
Le646,700,000.
4. Echo Construction Enterprise-overhaul of electricals at the Kenema Hospital Treatment
Centre and Operation Theatre amounted to Le709,112,500
RISK
It would be difficult to ascertain whether these procurements were competitive and due proce-
dures were followed and value for money obtained.
RECOMMENDATION
The Procurement Officer (PO) should submit the relevant procurement records in respect of the
contracts awarded for the period under review for audit inspection within seven days of receipt of
this report.
MANAGEMENT‟S RESPONSE
The recommendations of the Auditor General have been strictly adhered to. However, the procurement unit of the
Ministry of Health and Sanitation requested procurement waiver since the Ebola outbreak. In addition some of the
relevant procurement issues were followed and the records will be produced for audit verification.
AUDITOR‟S VERIFICATION
There is nothing like “procurement waiver” in the Public Procurement Act, 2004 and the Regula-
tions on Public Procurement 2006 as suggested by the Permanent Secretary above.
Section 40 (1) of Regulations on Public Procurement 2006 states:
“Where urgent circumstances or an emergency need affect the choice of procurement method, the procuring
entity shall not automatically exclude competitive methods of procurement and shall obtain competition to the
maximum extent practical in the circumstances.”
The ministry‟s failure to produce the above procurement records should result in the matter being
referred to the appropriate authority.
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3.2.2 PROCUREMENT PROCEDURES NOT FOLLOWED
FINDING
Payments of Le708,442,300 were made to the Architectural Services Manager, Ministry of Health
and Sanitation for construction activities at Lakka Government Hospital on diverse dates between
June and September 2014. However, records justifying the use of “Force Account” for this activity
was not submitted for audit review. It was also observed that neither progress reports nor expendi-
ture returns including invoices, receipts etc. were submitted for audit inspection.
See Appendix “A11” for details.
In the same vein, two (2) payments were made to Kamasseh Construction and Engineering
Services with the first being for the partial fencing and construction of two additional staff toilets and
utility bay at the Lakka Government Hospital which amounted to Le229,199,000; and the second
for additional work- toilet, chlorine water reticulation and extension of changing room amounting to
Le288,044,000 at the same hospital. It was however observed that tendering procedures were not
followed in awarding both contracts; neither were signed contract agreements between the min-
istry and Kamasseh Construction provided for audit inspection.
RISK
There is a risk of „misprocurement‟ and therefore, a possible mismanagement of public funds
RECOMMENDATION
It is recommended that the Procurement Officer (PO) should provide adequate documentary
evidence justifying the deviations.
It is recommended that the PO provides adequate justification for these seeming discrepancies
backed by the relevant supporting documents showing the procurement procedures adhered to in
awarding the contracts to Kamasseh Construction and Engineering Services. Failing which, the mat-
ter will be referred to the Anti Corruption Commission for necessary action.
MANAGEMENT‟S RESPONSE
Procurement procedures were not followed, the reasons being that the government announced a waiver on all
procurement procedure since it was an emergency period. The National Public Procurement Authority (NPPA) an
emergency procurement waiver to the Ministry. However, the procurement Office will provide adequate documentary
evidence for verification.
AUDITOR‟S VERIFICATION
There is nothing like “procurement waiver” in the Public Procurement Act, 2004 and the Regula-
tions on Public Procurement 2006 as suggested by the Permanent Secretary above.
Section 40 (1) of Regulations on Public Procurement 2006 states:
“Where urgent circumstances or an emergency need affect the choice of procurement method, the procur-
ing entity shall not automatically exclude competitive methods of procurement and shall obtain compe-
tition to the maximum extent practical in the circumstances.”
The ministry‟s failure to follow the right procurement process and to produce retirement details
should result in the matter being referred to the appropriate authority.
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3.2.3 CONSTRUCTION OF A 90 BED TREATMENT CENTRE AT KERRY TOWN
VALUED AT LE 1,760,000,000
FINDING
Review of the records for the above contract revealed that the contract was awarded to CL Group.
Analysis of the contract in line with the NPPA rules regarding Sole-Source Procurement for Emer-
gency Needs revealed significant audit observations on the lapses in the procurement process.
These lapses have been summarised below:
1. Records including procurement and evaluation committee‟s minutes, matrices, etc. were not
submitted to the audit team for review in order to disclose how CL Group was selected as
the sole source for the contract.
2. Although clause 52.1 of the signed contract required the provision of an unconditional bank
guarantee and performance bond of 10% each, no evidence was provided to show that these
requirements were met by the contractor.
3. A contingency fee is normally paid when certain events that could not have been foreseen in
the contract awarding stage, do occur later at the implementation stage and are agreed upon
by the contractor and employer/client. It was however observed that the contingency fee of
Le160,000,000 included in the contract value had already been paid to the contractor without
any record to suggest that a contingent event had happened that necessitated the payment.
4. The contract agreement provided for the payment of an advanced payment of 50% of the
contract price within thirty days of the signing of the same; to be followed by further pay-
ments based on certified work done. It was however observed that, in addition to the ad-
vanced payment, the whole of the remaining 50% had been paid contrary to clause 51 of the
contract agreement even though an approved work completion certificate was not submitted
to justify this payment.
5. Contrary to section 48.1 of the General Conditions of Contract which requires that the em-
ployer should retain 10% from each payment owed to the contractor until completion of the
works, retention fee of Le176,000,000 was paid to the contractor even though the construc-
tion of the treatment centre had not been completed.
Kerry Town Treatment Centre During Construction
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RISK
Possible mismanagement of the procurement process creates a leeway for the wastage of limited
resources. It ignores value for money and increases the likelihood of inappropriate service delivery
which could hinder efforts to combat the Ebola epidemic. In the event the contractor fails to
adequately execute his obligations; public funds risk not being used to achieve their intended objec-
tives. This possible mismanagement also increases the risk of fraud.
RECOMMENDATION
It is recommended that the PO should provide evidence to show how the contractor, CL Group was
selected for sole sourcing for this contract within seven (7) days of the receipt of this report.
It is recommended that the DFR should provide copies of the unconditional bank guarantee and
performance bond within seven (7) days of the receipt of this report.
It is recommended that the DFR should retrieve the contingency fee of Le160 million from the
contractor with immediate effect and repay the same into the Health Emergency Response Account
(No. 003001118285030109) held at the Sierra Leone Commercial Bank (SLCB) within seven (7) days
of the receipt of this report.
It is recommended that the DFR should provide evidence to suggest why the balance 50% which was
due on a certification basis was paid in full when work had not yet been completed on the site within
seven (7) days of the receipt of this report.
It is recommended that the DFR retrieve the retention sum of 10% in line with clause 48 of the
signed contract and repay the same into the Health Emergency Response Account
(No. 003001118285030109) held at the Sierra Leone Commercial Bank (SLCB) within seven (7) days
of the receipt of this report.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General had been strictly adhered to. The contract was awarded to CL Group in line
with the NPPA rules regarding Sole-Source Procurement for Emergency needs. The lapses were due to the fact that the
Government of Sierra Leone gave an ultimatum of two weeks to the contractor to complete the construction. In addition, the
exigencies of time in respect of the unexpected outbreak of the Ebola disease in Sierra Leone warranted the instruction from
the Emergency operation Centre (EOC) to request the balance payment of 50% including the contingency and retention fees
to be paid immediately to the contractor so that the construction is completed on time. Indeed, the construction has being fully
completed and site and documentations will be ready for verification by the auditors.
AUDITOR‟S VERIFICATION
The Ministry failed to provide evidence that the procurement process was in accordance with the Public
Procurement Act, 2004 and the Regulations on Public Procurement 2006.
For instance, the payment of contingency fees of Le160 million in advance of the contingent event is
clearly a mismanagement of public funds. Therefore, this matter should be referred to the appropriate
authority for necessary action.
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3.2.4 PROCUREMENT FOR THE SUPPLY OF TWENTY (20) AMBULANCES VALUED
AT US$ 1,050,000
FINDING
Review of the records for the above contract revealed that the contract was awarded to Kingdom
Security Logistics. Analysis of the contract in line with the NPPA rules regarding Sole-Source
Procurement for Emergency Needs revealed significant audit observations on the lapses in the
procurement process. These lapses have been summarised below:
1. Records such as procurement and evaluation committees‟ minutes and matrices to disclose
how Kingdom Security Logistics was selected for sole sourcing for this contract were not
submitted for audit review.
2. Clause 16.1 of the General Conditions of Contract (GCC) required the payment of an ad-
vanced payment of 60% within thirty (30) days of the signing of the contract, to be followed
by the final 40% payment within forty-five (45) days of acceptance of delivery. The final pay-
ment of 40% was however paid even before the ambulances were tested or examined on
delivery.
3. Even though the contract was between the MoHS and Kingdom Security and Logistics
Services Ltd., we realised that payments were made to a foreign bank account of Uniworld
General Trading LLC who was not a party to the agreement/contract held in the United
Arab Emirates. It must be noted that the arrangement for making direct payments to Uni-
world was not factored in the contract agreement and there was no evidence to show that
Uniworld was a party to the contract.
4. Some of the references made in the GCC to the Special Conditions of Contract (SCC) were
not specified in the SCC. For instance, specific requirements to be done with regards to the
following clauses were not found in the SCC:
Clause 8.1- Inspection and Tests
Clause 9.2- Packing
Clause 10.3- Delivery and Documents
Clause 12- Transportation
Owing to the incompleteness and vagueness of the contract; relevant clauses related to the
delivery and transportation of the ambulances were excluded from the contract agreement;
leading to the payment of an additional amount of US$360,0000 over the contract value of
US$ 1,050,000. The said amount was paid to the same supplier to air freight 17 of the 20
ambulances. It was observed upon review of the tally card maintained at the Central Medical
Stores that only 16 of the 17 ambulances were air freighted and delivered. Hence, 4 of the 20
ambulances estimated at USD$284,000 procured were not delivered.
5. Clause 16.1 of the GCC provided for the provision of a bank guarantee to facilitate the pay-
ment of the advance 60%. It was however observed that such requirement was not met by
the contractor.
RISK
It is apparent that the ministry overrides internal controls, thereby making way for the possible
wastage of resources and increasing the risk of fraud. In the event the contractor fails to
adequately perform the contract, the government would incur huge losses.
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It is also a clear indication that the agreement was badly drawn in a bid to prevent the payment
of the 10% NRA withholding tax levied on foreign suppliers.
RECOMMENDATION
It is recommended that the procurement officer (PO) should provide evidence to show how
the contractor, Kingdom Security Logistics was selected for sole sourcing for this contract
within seven (7) days of the receipt of this report.
It is recommended that the DFR provide evidence within seven (7) days of the receipt of this
report to explain why the final payment of 40% was paid even before the ambulances were
delivered.
It is recommended that the PS should provide within seven (7) days of the receipt of this re-
port, justification with documentary evidence for approving such payments to another com-
pany that is not a party to the contract.
It is recommended that the DFR provide within seven (7) days of the receipt of this report,
justification with documentary evidence for the payment of $360,0000 to air freight 17 ambu-
lances, even though the „‟air freighting arrangement‟‟ was not part of the contract.
It is recommended that the DFR provide explanation for the four (4) ambulances that were
paid for but not delivered
It is recommended that the DFR provide copies of the unconditional bank guarantee and per-
formance bond within seven (7) days of the receipt of this report.
MANAGEMENT‟S RESPONSE
The Emergency Operation Centre (EOC) based on the procurement waiver approved by National Procurement
Authority (NPPA), authorised the procurement of twenty (20) ambulances badly needed at that time during
the outbreak of the Ebola disease nationwide. There were also only five (5) ambulances in the whole country at
the time. This forced the process to be expedited by the procurement officer.
In respect of the payments, the EOC through the former Minister of Health and Sanitation approved the bal-
ance 40% and additional payments of US$360,000 dollars to air freight the ambulances because there was an
urgent need of the ambulances during the period of the outbreak in the country. Even though the contract was
between the Ministry of Health and Sanitation (MoHS) and Kingdom Security, there was a direct link
between the contractor and Kingdom Security. In fact it was the contractor who authorised the payment to
Uniword General Trading (LLC) account of which the request letter was attached to the contract agreement
and that can be verified. However, some of the issues on procurement were carried out by the procurement officer
and the documentation will be produced for audit inspection.
AUDITOR‟S VERIFICATION
The relevant documentary evidence such as for the unconditional bank guaranty, the payment
of US$360,000 to air freight the ambulances and the status of the remaining four ambulances
were not submitted for verification. Therefore, the issue is unresolved.
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New ambulances packed at Youyi Building in Freetown
3.2.5 PROCUREMENT FOR THE SUPPLY OF THIRTY (30) USED VEHICLES
VALUED AT LE1,350,000,000.
FINDING
Review of the records for the above contract revealed that the contract was awarded to Royal Inter-
national Supplies. The following lapses were observed:
The procurement records including minutes were not submitted for audit inspection to show the
basis on which the supplier was selected;
The specifications which should include the make, type and manufacturing dates of the used vehi-
cles procured were neither included in the pro-forma invoices nor in the local purchase order
(LPO). It must be noted that the prices of used vehicles normally differ based on the model, type
and year of manufacture. Further inspection of the Transport Manager‟s report on the vehicles pro-
cured for the Ebola Emergency Response revealed that these vehicles were of different types but
the same prices were quoted for all the vehicles procured;
According to the LPO signed between the Ministry of Transport and Aviation (MTA) and the
supplier, the vehicles should have been inspected and certified by the Sierra Leone Roads Transport
Authority (SLRTA) before payment could be made to the supplier. No such report was however
submitted to show that inspection and/or certification was done by the SLRTA before payment for
the used vehicle;
Completion certificate signed by members of the Goods Receipt Committee and approved by the
Permanent Secretary was not submitted for review as stipulated on the LPO;
Owing to the failure of the MTA to carry out inspections of the used vehicles to confirm there
roadworthiness or not before accepting delivery of the vehicles, Le25,050,000 and Le29,497,500
were paid to Marwan Malabe and Stuttgart Auto Mobile Centre on the 8th September, 2014 and 18th
September, 2014 respectively for vehicle repairs, even though the vehicles were procured on the 3rd
September, 2014.
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RISK
This may undermine competitive pricing and may increase the risk of substandard vehicles being
supplied, thereby impending the efficiency of the Ebola Emergency Response strategy.
Substandard vehicles may have been delivered to the ministry, with the ministry incurring additional
cost of repairing such vehicles within fifteen (15) days of the procurement and delivery of the
vehicles. This may lead to the loss of limited resources and create an avenue for fraud.
RECOMMENDATION
It is recommended that the PO within seven (7) days of the receipt of this report should
provide the adequate documentary evidence justifying the deviation from the normal procurement
procedures.
It is recommended that the Permanent Secretary, MTA should within seven (7) days of the receipt of
this report should provide justification with documentary evidence for awarding such a contract
without any clear guideline of the specification of the used vehicles procured.
The Permanent Secretary, MTA should within seven (7) days of the receipt of this report submit the
SLRTA inspection report and completion certificate signed by the goods receipt committee.
The Permanent Secretary, MTA should within seven (7) days of the receipt of this report provide
explanation for carrying out repairs to vehicles immediately after they were procured, even though
for a contract of such magnitude, a defect liability period/warranty should be provided.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General has been strictly adhered to. The procurement of the above vehicles was
done by the Ministry of Transport and Aviation. The documentation in respect of that procurement will be requested
from the Ministry for audit verification.
AUDITOR‟S VERIFICATION
There was no evidence to suggest that the audit recommendations had been adhered to. Therefore,
the issue is unresolved.
3.2.6 PROCUREMENT FOR THE SUPPLY OF AMBULANCES, TOYOTA HILUX,
TOYOTA LANDCRUISER AND MOTORBIKES VALUED AT US$1,031,000.00
FINDING
1. Review of the records for the above contract revealed that the contract was awarded to
Ramesco General Supplies and financed by the African Development Bank Group (ADBG).
The following lapses were observed:
2. Minutes and reports of procurement meetings held during which the selection of the suppliers
and the No Objection request was decided on by members of the procurement committee(s)
regarding the procurement of 10 ambulances, 5 Toyota Hilux, 1 Toyota Landcruiser and 48
motorbikes were not provided.
3. Underlying procurement documents such as invitation to bid, adverts, acceptance letters,
general & particular condition; specifications of service and goods and evidence to show that
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online publications of contracts details were done, were not submitted.
4. The No Objection approval provided by the ADBG to the ministry regarding the procurement
of 10 ambulances, 5 Toyota Hilux, 1 Toyota Landcruiser and 48 motorbikes was not provided.
5. No evidence was submitted to show that due diligence was conducted to ensure that the
suppliers selected possessed the following:
Technical and financial capability to carry out the contract. Records relating to the
technical competence/capability and financial position of the suppliers were not
provided for audit inspection.
Evidence of liquidity status of suppliers considering that they are expected to
pre-finance the contracts (advanced payment guarantees); and performance securities
of 20% per suppliers were not provided.
RISK
This may prevent competitive pricing and may increase the risk of the supply of substandard
vehicles; thereby impeding the efficiency of the Ebola Emergency Response strategy.
It is apparent that the ministry may override internal controls, thereby making way for the possible
waste of resources and increasing the risk of fraud. In the event the contractor fails to adequately
perform the contract, the government would incur huge losses.
RECOMMENDATION
It is recommended that the Procurement Officer (PO) submits the relevant underlying records for
audit inspection; and provide the adequate documentary evidence to justify the deviation from the
normal procurement procedures within seven (7) days of receipt of this report.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General had been strictly adhered to. In addition, the Procurement Officer as
recommended will submit the relevant underlying records for audit inspection and provide the adequate documentary
evidence for verification.
AUDITOR‟S VERIFICATION
The relevant documents were not submitted for verification. Therefore, the issue is unresolved.
3.2.7 PROCUREMENT FOR THE SUPPLY OF MEDICAL SUPPLIES VALUED AT
US$6,465,423.97
FINDING
Ramessco was awarded the contract for the supply of medical supplies, to the sum of
US$3,964,143.97. The Ministry required bidders to submit among other documents, Pharmacy
Board License/Registration. It was however observed that the contract was awarded to Ramessco
even when the requisite license was not submitted as required by the „‟Invitation for Bids‟‟. In the
same vein, a market survey was not carried out to ensure that value for money was obtained.
In addition, procurement documents such as technical evaluation committee reports, procurement
committee minutes, bidders documents, etc. for a second contract awarded to Ramesco General
Supplies for PPE kits, infrared thermometers and chlorine for Ebola Emergency Response which
amounted to US$2,501,280 were not provided for audit inspection. It was further observed that the
performance bond as per clause 7.1 of the contract was not available for audit inspection.
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RISK
The absence of a vital record that gives reasonable assurance of the capability of the supplier may
give the leeway for substandard medical supplies and equipment to be supplied. In the event the
contractor fails to adequately perform the contract, the government would incur huge losses and
this could lead to possible deaths.
It would be difficult to ascertain whether the procurement was competitive and due procedures
were followed.
RECOMMENDATION
It is recommended that the PO submit the pharmacy license for audit inspection and provide ade-
quate documentary evidence justifying the deviation from the normal procurement procedures
within seven days of receipt of this report.
The PO should submit the relevant procurement records including the 10% performance bond in
respect of the contracts awarded for the period under review for audit inspection within seven
days of receipt of this report.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General has been strictly adhered to. However, the Emergency Operation Cen-
tre (EOC) based on the procurement waiver approved by the National Public Procurement Unit (NPPA) author-
ised the procurement of medical supplies urgently to augment the Ebola disease outbreak nationwide. In that regard,
the Medical supplies were adequately supplied to the medical stores of the Ministry of Health and Sanitation and
store verification certificates obtained. In addition, the Procurement Officer will provide the relevant supporting docu-
ments to substantiate documentary evidence for the supplies for audit inspection. In fact only 30% had so far been
paid and the balance 70% is still outstanding.
AUDITOR‟S VERIFICATION
The relevant documents were not submitted for verification. Therefore, the issue is unresolved.
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3.3 DONATIONS 3.3.1 CHEQUE DONATIONS VALUED AT LE1,670,000,000 NOT HONOURED BY THE
SIERRA LEONE COMMERCIAL BANK (SLCB)
FINDING
A review of the donations register and bank statements as at 31st October 2014, of the Health
Emergency Response Accounts (No. 003001118285030109) and (No. 003001118285030109) held at
the Sierra Leone Commercial Bank (SLCB), revealed that Le87billion and US$ 560,000 respectively
were received as donations from generous individuals, institutions as well as from the government
of Sierra Leone.
A number of donations made by cheque were dishonoured. We were unable to ascertain whether or
not these cheques were dishonoured either because of insufficient funds or the fact that some of
them carried values reaching or exceeding the Le50 million limit which was set by the Bank of Sierra
Leone (BSL) for cheque payments.
Initially, when this matter was observed at the beginning of the audit exercise, the total amount of
dishonoured cheques stood at over Le3billion. However, the Ministry has since taken steps to
inform the respective donors on the circumstances leading to their donations not being processed,
which have led to a discovery of over Le1.5billion, with an outstanding amount of Le1,670,000,000.
See appendix “A12” for details.
RISK
The government may lose valuable contributions that might help in the fight against the Ebola out-
break
RECOMMENDATION
The Permanent Secretary should engage the donors concerned to ensure the speedy recovery of
these donations.
.
MANAGEMENT‟S RESPONSE
The recommendation of the Auditor General has been strictly adhered to. However, the
Director of Financial Resources had earlier written to the organisation/institutions concerned on the 22nd September,
2014. A good number of them have indicated payments back to the Emergency Response account by bank transfer.
The emergency response account is now controlled by the National Ebola Response Centre which is now effectively out
of the purview of the ministry
AUDITOR‟S VERIFICATION
No evidence was submitted to confirm that recoveries had been made. Therefore, the issue is
unresolved.
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4.0 MANAGEMENT OF THE FUNDS BY THE NATIONAL EBOLA
RESPONSE CENTRE (NERC)
4.1 DISBURSEMENT
4.1.1 PAYMENTS FROM THE EBOLA EMERGENCY OPERATIONS ACCOUNT
WITHOUT ADEQUATE SUPPORTING DOCUMENTS
FINDING
Payments totalled Le7,252,309,452 and USD$ 6,183.53 processed by the National Ebola Response
Centre (NERC) were made from the Ministry of Health Emergency Response Account
(A/C:003001014138030145) held at the Sierra Leone Commercial Bank, but without adequate
supporting documents: such as expenditure returns, invoices, receipts etc; to substantiate the
utilisation of these funds. See appendix “B1” for details
RISK
Monies may have been used for purposes not related to combating the Ebola epidemic, thereby
leading to the loss of funds and unsatisfactory service delivery.
RECOMMENDATION
The NERC Coordinator should ensure that the relevant supporting documents are submitted
within seven (7) days of the receipt of this report. Otherwise, the whole amount should be disal-
lowed and surcharged in accordance with section 12 (b) of the Audit Service Act of 2014.
MANAGEMENT‟S RESPONSE
Management‟s responses were included in Appendix B1.
AUDITOR‟S VERIFICATION
The NERC failed to provide supporting documents to the sum of Le5,402,217,952 and
US$6,183.53 respectively as recommended above, therefore this matter is unresolved.
4.1.2 WITHHOLDING TAXES NEITHER DEDUCTED NOR PAID OVER TO THE
NATIONAL REVENUE AUTHORITY (NRA)
FINDING
It was observed that the Ministry failed in its obligation to withhold 5% tax which totalled
Le72,891,142 for payments made to various suppliers. See Appendix “B2” for details.
RISK
This may lead to the loss of public funds.
RECOMMENDATION
The Coordinator should ensure that all payments above Le500,000 must attract withholding tax
deduction at 5%; and these should be paid over to NRA.
The NERC Coordinator should also ensure that the amounts in question are recovered from the
various suppliers within seven (7) days of receipt of this report and evidence provided.
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MANAGEMENT‟S RESPONSE
BDO has arranged to pay all deducted withholding taxes to the NRA.
AUDITOR‟S VERIFICATION
The taxes in question were not recovered and paid back to the NRA. Therefore, the issue
remains the same.
4.1.3 ADDITIONAL COSTS OF US$60,590 AND LE39,330,000 INCURRED IN RESPECT
OF AIR FREIGHT; DAILY SUBSISTENCE ALLOWANCE (DSA) AND AIR FARE
FOR AMBULANCES BOUGHT BY THE MOHS
FINDING
Owing to the vagueness and incompleteness of the contract agreement for the procurement of 20
ambulances priced at US$1,050,000 by the MoHS, an amount of US$360, 0000 was paid as air
freight charges by the MOHS over the contract value; as clauses related to the inspection, trans-
portation and delivery of the ambulances were not specified in the special conditions of the con-
tract. It was further observed that an additional amount of US$48,000 was incurred as air freight
charges and fuel subsidy for the same ambulances and paid to the same supplier. Furthermore,
Le39,330,000 and US$12,590 were paid to IPC Travel Agency and Mr. Kawusu Kebbay of the
MoFED respectively for air ticket and DSA for 21days for the latter to inspect the ambulances in
Dubai, United Arab Emirates. A review of the travel itinerary revealed that Mr. Kawusu Kebbay
spent only 8 days on this assignment and has not provided evidence to confirm that he has
refunded the unused DSA of US$7,546.50 for the remaining 13 days.
RISK
There is a risk that the eventual cost per ambulance of approximately US$71,000 may have been
over priced and hence unnecessarily expensive.
RECOMMENDATION
It is recommended that the NERC Coordinator should provide adequate supporting documents
within seven (7) days of the receipt of this report, justifying the additional costs.
The NERC Coordinator should ensure that the amount of US$7,546 is recovered from Mr.
Kawusu Kebbay within seven (7) days of the receipt of this report and forward the paying-in-slip
to the Audit Service for verification.
MANAGEMENT‟S RESPONSE
The contract of US$1,050,000 was about the cheapest quote at the time and was actually negotiated from
US$1,100,000 from Dubai following inspection by Mr. Kebbay. The contract was to have these ambulances deliv-
ered at the port at Dubai since the Nigerian Government promised to help with a cargo flight to collect all medical
supplies meant for Sierra Leone. The arrangement for the cargo flight did not work and as a result government had
to meet the cost to airfreight the vehicles since the whole of the health sector at the time had less than five roadworthy
ambulances. It was also difficult to have a cargo flight to Sierra Leone given the country‟s negative international
media coverage. This led to the cancellation of three flights that were to convey these ambulances that were in high
demand by the health sector at the time. The fourth cargo owner contacted agreed to fly to Sierra Leone but
demanded additional resources to cover fuel cost on the basis that they will be using a different route since the cargo
was denied access to certain air space. This led to the additional payment of US$28,000. Additional cost was also
27
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
incurred to cover cost of air ticket and DSA for Mr. Kebbay, using existing GoSL DSA rates, who at the time pre-
financed his trip following a request by the Minister of Health to perform this special national service.
AUDITOR‟S VERIFICATION
The fact that the contract agreement was written with such incompetence for it to be silent on the
method of inspection, delivery, warrants further investigation by the appropriate authority.
In the same vein, there is no evidence to suggest that the amount of US$7,546 was recovered from Mr.
Kawusu Kebbay. Therefore, the issue is unresolved.
28
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
4.2 PROCUREMENT
4.2.1 PROCUREMENT PROCEDURES NOT FOLLOWED
FINDING
Contracts with a total valuation of Le1,014,737,500.00 were awarded to various suppliers for the
provision of food supplies to quarantined homes around the country. It was observed that the
procurement processes violated the NPPA formal tendering procedures for supplies of such
nature as bids were only sought from one supplier per contract even though a prequalified list of
existing suppliers of diet to government hospitals was available. Even when the sole source
method of procurement was used, we also observed that the technical evaluation and procure-
ment committees‟ records including minutes were not provided to justify the selection of the
suppliers concerned. See Appendix “B3” for details.
In the same vein, a review of procurement documents presented for the supply and delivery of
furniture and cleaning materials for the Ebola Treatment Centre at the Police Training School
(PTS) amounted to Le175,960,000 and the supply and installation of a 30kva diesel generator
which amounted to Le159,192,000 revealed the following lapses:
Technical evaluation and procurement committee minutes were not submitted;
The basis on which suppliers were selected was not disclosed;
Advanced payment guarantees were not provided by contractor;
Contract agreements were signed in October after delivery in September.
RISK
It would be difficult to ascertain whether these procurements were competitive and value for
money was obtained.
Possible mismanagement of the procurement process may have led to overpriced inferior prod-
ucts being purchased.
RECOMMENDATION
It is recommended that the NERC Coordinator should provide adequate documentary evidence
justifying the deviation from the normal procurement procedures and the basis on which the
Sole Source method of procurement was decided upon within seven (7) days of the receipt of
this report.
It is recommended that the NERC Coordinator should provide copies of the technical evalua-
tion and procurement committee‟s minutes and matrices within seven (7) days of the receipt of
this
report.
It is recommended that the NERC Coordinator should provide evidence to show how the sup-
pliers were selected for sole sourcing for these contracts within seven (7) days of the receipt of
this report.
It is also recommended that the NERC Coordinator should provide copies of the Unconditional
Advance Payment Guarantee within seven (7) days of the receipt of this report.
29
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security 30
It is recommended that the NERC Coordinator should provide evidence within seven (7) days
of the receipt of this report reasons stating why the contract agreements were signed after the
delivery of the goods.
MANAGEMENT‟S RESPONSE
All contracts in respect of foods to quarantined homes were awarded following approval from NPPA to use
sole sourcing for suppliers on the MOHS database.
AUDITOR‟S VERIFICATION
The relevant documentary evidence was not submitted for verification.
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
APPENDICES
BEFORE VERIFICATION
APPENDIX „A1‟ WITHDRAWALS FROM EBOLA RESPONSE EMERGENCY ACCOUNT NUMBER
003001118285030109 WITHOUT ANY SUPPORTING DOCUMENTS
Date Cheque No.
Details Payee Amount Le
03/10/14 TF Cash withdrawal Dr. Donald A. Bash Taqi 33,300,000
8/5/14 1203492 Return unpaid Unknown 9,000,000
16/9/14 TF Two weeks allowances for health and non-health workers in the districts Unknown 219,800,000
17/9/14 TF Payment in respect of weekly in-centive to health and non-health workers Unknown 70,000,000
17/9/14 TF Cash withdrawal Dr. Donald A. Bash Taqi 33,300,000
22/9/14 TF 10 Hard Top DM-SRS ambu-lances, 20 Hard Top Standard Ba-sic ambulances & 20 Hard Top customised utility/hearse vehicles Unknown 12,700,885,120
24/9/14 TF Payment to Ola During Children‟s Hospital Unknown 254,800,000
25/9/14 TF Cash withdrawal Jalokatu Mustapha 6,960,000
16/10/14 TF Funds to facilitate weekly incen-tives to health and non-health workers nationwide
Unknown
437,600,000
16/10/14 TF -do- Unknown 160,800,000
24/10/14 TF -do- -do- 129,400,000
24/10/14 TF -do- -do- 230,400,000
24/10/14 TF -do- -do- 128,500,000
24/10/14 TF -do- -do- 128,500,000
24/10/14 TF -do- -do- 16,800,000
24/10/14 TF -do- -do- 467,900,000
24/10/14 TF Funds to facilitate weekly incen-tives payment to healthcare work-ers & volunteers Unknown 444,800,000
27/10/14 TF Funds to facilitate 4 week incen-tives to health and non-health workers Unknown 10,400,000
31/10/14 TF Ola During Children‟s
Hospital 282,400,000
9/11/14 TF Fuel for running the Ebola activi-ties in the country
Unknown 49,950,000
TOTAL 15,815,495,120
31
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security 32
AFTER VERIFICATION
APPENDIX A1.1
WITHDRAWALS FROM EBOLA RESPONSE EMERGENCY ACCOUNT NUMBER 003001118285030109 WITHOUT ADEQUATE SUPPORTING DOCUMENTS
Date Cheque No.
Details Payee Amount Le
Remarks
17/9/14 TF Payment in respect of weekly incentive to health and non-health workers
Unknown
70,000,000 Expenditure
Returns
24/9/14 TF Payment to Ola During Children‟s Hospital Unknown 254,800,000 -do-
24/10/14 TF Funds to facilitate weekly incentives payment to healthcare workers & volun-teers
Unknown
230,400,000 -do-
24/10/14 TF -do- -do- 128,500,000 -do-
24/10/14 TF -do- -do- 16,800,000 -do-
24/10/14 TF -do- -do- 467,900,000 -do-
24/10/14 TF Funds to facilitate weekly incentives payment to healthcare workers & volun-teers
Unknown
444,800,000 -do-
24/10/14 TF Funds to facilitate 4 week incentives to health and non-health workers
Unknown
10,400,000 -do-
31/10/14
TF Ola During Children‟s Hospital
282,400,000 -do-
TOTAL 1,292,800,000
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security 33
APPENDIX A1.2
WITHDRAWALS FROM EBOLA RESPONSE EMERGENCY ACCOUNT NUMBER
003001118285030109 WITHOUT ANY SUPPORTING DOCUMENTS
Date Cheque No.
Details Payee Amount Le
16/9/14 TF Two weeks allowances for health and non-health workers
in the districts
Unknown
219,800,000
17/9/14 TF Cash withdrawal Dr. Donald A. Bash Taqi 33,300,000
22/9/14 TF 10 Hard Top DM-SRS ambu-lances, 20 Hard Top Standard Basic ambulances & 20 Hard
Top customised utility/hearse vehicles
Unknown
12,700,885,120
25/9/14 TF Cash withdrawal Jalokatu Mustapha 6,960,000
3/10/14 TF Cash withdrawal Dr. Donald A.Bash Taqi 33,300,000
16/10/14 TF Funds to facilitate weekly in-centives to health and non-health workers nationwide
Unknown
437,600,000
16/10/14 TF -do- Unknown 160,800,000
24/10/14 TF -do- -do- 129,400,000
24/10/14
TF Funds to facilitate weekly in-centives to health and non-health workers nationwide
Unknown
128,500,000
TOTAL 13,850,545,120
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security 34
APPENDIX „A2‟
WITHDRAWALS FROM MISCELLANEOUS ACCOUNT NUMBER 003001115131030175 WITHOUT PAYMENT VOUCHERS AND SUPPORTING DOCUMENTS
Date Details/Payee Cheque No. Amount Le
17/2/14 Mbalu Sesay 2075250 560,000
12/5/14 Withdrawals 2075292 950,000
14/5/14 Madina Rahaman 2075300 750,000
14/5/14 Withdrawals REQ.0001 2,160,000
4/6/14 Jalikatu Mustapha 2366931 1,025,000
4/6/14 Mohamed Massaquoi 2366932 5,150,000
6/6/14 Withdrawals 2366933 19,902,500
10/7/14 Withdrawals 2367001 30,000,000
10/7/14 Withdrawals 2367000 27,765,000
10/7/14 Safiatu Foday 2367008 54,600,000
10/7/14 Withdrawals 2367007 75,820,000
10/7/14 Bassie Turay 2367006 75,000,000
10/7/14 Senesie Margao 2367019 100,000,000
16/7/14 Balu Sesay 2367045 1,480,000
22/7/14 Joseph Flickinger Cash 10,000,000
29/7/14 Withdrawals 2367071 45,144,000
7/8/14 Santigie Sesay 2367091 1,405,000
7/8/14 Musa Kamara 2367093 1,860,000
TOTAL 453,571,500
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
BEFORE VERIFICATION
APPENDIX „A3‟
WITHDRAWALS FROM EBOLA RESPONSE EMERGENCY ACCOUNT NUMBER 003001118285030109 WITHOUT ADEQUATE SUPPORTING DOCUMENTS
35
Date Details REQ No.
Payee Amount Le
Missing Docu-ments
9/4/14 Payment to facilitate the Deploy-ment of RSLAF to support MoHS in
the fight against Ebola
66 M.O.D Quarterly allocation account-
Western Area
900,000,000 Fuel receipts and financial
returns
9/4/14 Release of funds for payment of plastic bed covers, cables and engine oil for running of the Lakka Emer-
gency centre
52 Medical Equip-ment Management
Service
10,811,000 3 Proforma invoice, Invoice,
delivery note and receipt
9/4/14 Release of funds i.r.o temporal reas-signment to support the Bo and
Kenema EOC coordination
59 Dr.Sartie M. Kan-neh
9,845,000 Receipt and report
9/4/14 Payment as support to ONS Secu-rity/CISU for the fight against Ebola
67 Office of National Security- Western
Area
97,644,500 Fuel receipts and expenditure
returns
9/5/14 Release of funds as support for funding social workers to conduct FTR, identification, registration for
children in affected areas, FTR pack-age provision of food and non-food items for children in the interim care registration of families/households
affected by EVD
55 Social Welfare Gender and Chil-
dren‟s Affairs
648,000,000 Expenditure returns
9/5/14 Payment i.r.o SLP coordination in support of MOHS to fight against
the Ebola virus
71 Sierra Leone Police Imprest Account-
Western Area
900,000,000 Fuel receipts and financial
returns
9/5/14 Release of funds as reimbursement of expenditures incurred by the Resi-
dent Minister in Kenema towards the site preparation, incentive to
machine operator, compensation to land owners Mobilisation of chiefs
and payment
65 Imprest Account Provincial Secre-
tary- Kenema
122,750,000 Expenditure returns
20/8/14 Payment made in response to the Rehabilitation of Observation/Holding Centre in Port Loko.
29 District Health Management Team
62,500,000 Expenditure returns
20/8/14 Release of funds as support for funding generator and accessories for the newly established Newton
check point.
31 Dinye Kanin En-terprise
15,815,000 Invoice, Deliv-ery note, Re-
ceipt
20/8/14 Release of fund as support security coordination Military, Police and ONS.
34 Sahr Yomba Senesi 78,600,000 Expenditure returns
22/8/14 Payment for 24 back page Ebola advert, 3 months daily Ebola update and 2 months front page special on Ebola
44 The Owl Newspa-per
19,000,000 Receipt i.r.o advert and re-ceipt for 5% withholding tax
22/8/14 Release of funds to support social workers, both at headquarters and the districts to support coordination rapid registration, family, tracing etc. for unaccompanied children in Kailahun, Kenema, Port Loko, Bo, Kono and the other affected dis-tricts.
30 Social Welfare Gender and Chil-dren Affairs
263,200,000 Expenditure returns
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
36
Date Details REQ No.
Payee Amount Le
Missing Documents
22/8/14 Payment less 5% withholding tax for the sup-ply of materials and stationery items for set-ting up a proper incident command post/operation centre at State House.
35 Eddie K. Enter-prise
9,991,150 Invoice, Delivery note, Receipt, 3 Proforma invoice and NRA receipt i.r.o 5% withhold-ing tax
22/8/14 Payment less 5% withholding tax for 4mins, 7sec. documentary on Ebola misconception in Sierra Leone.
40 Sulaiman Stephen T/A samoana ven-tures
14,250,000 Receipt and receipt for 5% withholding tax to NRA
22/8/14 Payment to facilitate Ebola sensitisation tour for 7 Days; with initial campaign starting in the Western Area and proceeded to Port Loko
41 Salieu Kanu Mansaray cam-paign coordina-tor
7,510,000 Expenditure re-turns and sensitisa-tion report
22/8/14 Payment in respect of independent monitor-ing of the Ebola response Nationwide
50 Philip Amara 44,967,500 Expenditure re-turns and monitor-ing report
25/8/14 Payment for lodging, 5months monthly WIFI subscription and transportation to Kenema in favour of a research scientist in order to facili-tate the smooth running
43 Momoh Gbetuwa
4,100,000 Receipt from Sier-ratel and back-to-office report
25/8/14 Payment of ( Daily Subsistence Allowances) DSA for the Director-Primary Health Care and his driver to carry out supervision on Ebola activities in Kambia district.
46 Dr. Momodu Sesay
1,000,000 Fuel receipt and back-to-office re-port
25/8/14 Release of funds as support for sensitisation on Ebola awareness in Pujehun District cov-ering the twelve chiefdoms
32 Pujehun District Descendants Association
95,900,000 Receipt and Report
25/8/14 Payment of DSA and fuel to facilitate central level supportive supervision in Port Loko
47 Dr. Sarian Kamara
9,275,000 fuel receipt and back to office re-port
25/8/14 Payment of DSA and fuel to facilitate central level supportive supervision in Lungi Airport
48 Dr. Sarian Kamara
2,875,000 fuel receipt and back to office re-port
25/8/24 Payment to facilitate the nationwide distribu-tion of Ebola supplies (transportation and fuel, DSA for offloading)
51 Michael J. Lan-sana
84,846,000 Expenditure re-turns
26/8/14 Payment to facilitate training and logistics for waste management/ burial teams in Kenema
42 Dr. ansumana R.M.Sillah
19,195,000 Expenditure re-turns and training report
27/8/14 Release of fund as support for funding i.r.o miscellaneous expenses for setting up of a proper incident command post/Operation centre
39 Major Sheku Tejan
2,000,000 Expenditure re-turns
29/8/14 Payment of DSA, fuel as refund to the HSS management and his driver for supporting the Kono Ebola task force
53 Dr. Joseph N.Kandeh
13,490,000 Expenditure re-turns
29/8/14 Release of funds to enhance the partial fenc-ing, building of two additional staff toilets and utility bay at the Lakka Ebola treatment centre
56 Kamasseh con-struction and engineering service
229,199,000 Procurement docu-ments not seen
29/8/14 Release of funds i.r.o the airing of Ebola 244 slot documentary
60 Sierra Leone Broadcasting Corporation
122,000,000 Receipt
29/8/14 Release of funds i.r.o the airing of Ebola 1080 slot documentary
61 Sign Africa 97,200,000 Receipt
29/8/14 Release of funds i.r.o four 40 ft containers of pharmaceuticals and medical supplies from Lungi to the central medical stores, Freetown
62 Altitude Logis-tics Company
25,600,000 Receipt
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
37
29/8/14 Transfer of funds from health emergency response account to the Ministry of Health account to expedite processing of urgent recurring expenditures
64 Ministry of Health Ac-count
500,000,000 Expenditure re-turns
15/9/14 Payment for national training on specimen collection from Ebola suspect corpse
95 Dr. Abdul Kamara 49,810,000 Receipt for fuel, expenditure returns and training report
15/9/14 Payment to facilitate the con-duct of house to house sensiti-sation campaign on Ebola virus disease in all districts (Bombali) scheduled to take place from 18-21 sep.2014
83 District Health Manage-ment Team/Bombali
173,138,500 Fuel receipt and expenditure returns
15/9/14 Payment to facilitate house to house sensitisation campaign on Ebola Virus in all district to take place from 18-21 Septem-ber, 2014
85 District Health Manage-ment Team (DHMT) Tonkolili
161,493,500 Fuel receipt and expenditure returns
15/9/14 -do- 79 District Health Manage-ment Team (DHMT) Pujehun
140,035,500 Fuel receipt and expenditure returns
15/9/14 -do- 87 District Health Manage-ment Team (DHMT) Port Loko
258,030,500 Fuel receipt and expenditure returns
15/9/14 -do- 80 District Health Manage-ment Team (DHMT) Moyamba
153,380,500 Fuel receipt and expenditure returns
15/9/14 -do- 77 District Health Manage-ment Team (DHMT) Kono
155,188,500 Fuel receipt and expenditure returns
15/9/14 -do- 84 District Health Manage-ment Team (DHMT) Koinadugu
140,433,500 Fuel receipt and expenditure returns
15/9/14 -do- 76 District Health Manage-ment Team (DHMT) Kenema
247,558,500 Fuel receipt and expenditure returns
15/9/14 -do- 78 District Health Manage-ment Team (DHMT) Kailahun
161,308,500 Fuel receipt and expenditure returns
15/9/14 -do- 86 District Health Activities Account- Kambia
131,240,500 Fuel receipt and expenditure returns
15/9/14 -do- 81 District Health Manage-ment Team (DHMT) Bo
236,558,500 Fuel receipt and expenditure returns
15/9/14 -do- 82 District Health Manage-ment Team (DHMT) Bonthe
128,580,500 Fuel receipt and expenditure returns
15/9/14 -do- 88 District Health Manage-ment Team (DHMT) Western Area
334,753,500 Fuel receipts and expenditure returns
15/9/14 -do- 89 Disease Prevention and Control- Western Area
430,198,000 Fuel receipts and expenditure returns
15/9/14 -do- 91 District Health Manage-ment Team (DHMT) Western Area
74,659,500 Fuel receipts and expenditure returns
9/12/14 Payment for the training of volunteer nurses for Kerry Town Ebola Treatment centre.
93 Ms. Hossinatu M.Kanu 125,750,000 Receipt for fuel, expenditure returns and training report
TOTAL
7,513,682,150
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
AFTER VERIFICATION
APPENDIX A3 WITHDRAWALS FROM EBOLA RESPONSE EMERGENCY ACCOUNT NUMBER
003001118285030109 WITHOUT ADEQUATE SUPPORTING DOCUMENTS
38
Date Details REQ No.
Payee Amount Le
Missing Documents
9/4/14 Payment to facilitate the De-ployment of RSLAF to support MoHS in the fight against Ebola
66 M.O.D Quarterly allo-cation account- Western Area
900,000,000 Fuel receipts and financial returns
9/4/14 Release of funds for payment of plastic bed covers, cables and engine oil for running of the Lakka Emergency centre
52 Medical Equipment Management Service
10,811,000 3 Proforma in-voice, Invoice, delivery note and receipt
9/4/14 Release of funds i.r.o temporal reassignment to support the Bo and Kenema EOC coordination
59 Dr.Sartie M. Kanneh 9,845,000 Report
9/4/14 Payment as support to ONS Security/CISU for the fight against Ebola
67 Office of National Se-curity- Western Area
97,644,500 Fuel receipts and expenditure re-turns
9/5/14 Release of funds as support for funding social workers to con-duct FTR, identification, regis-tration for children in affected areas, FTR package provision of food and non-food items for children in the interim care registration of families/households affected by EVD
55
Social Welfare Gender and Children Affairs
648,000,000 Expenditure re-turns
9/5/14 Payment i.r.o SLP coordination in support of MOHS to fight against the Ebola Virus
71 Sierra Leone Police Imprest Account- West-ern Area
900,000,000 Fuel receipts and financial returns
9/5/14 Release of funds as reimburse-ment of expenditures incured by the resident minister in kenema towards the site prepa-ration, incentive to machine operator, compensation to land owners Mobilisation of chiefs and payment
65 Imprest Account Pro-vincial Secretary- Kenema
122,750,000 Expenditure re-turns
20/8/14 Payment made in response to the Rehabilitation of Observa-tion/Holding Centre in Port Loko.
29 District Health Manage-ment Team
62,500,000 Expenditure re-turns
20/8/14 Release of funds as support for funding generator and accesso-ries for the newly established Newton check point.
31 Dinye Kanin Enterprise 15,815,000 Invoice, Delivery note, Receipt
20/8/14 Release of fund as support se-curity coordination Military, Police and ONS.
34 Sahr Yomba Senesi 78,600,000 Expenditure re-turns
22/8/14 Payment for 24 back page Ebola advert, 3 months daily Ebola update and 2 months front page special on Ebola
44 The Owl Newspaper 19,000,000 Receipt i.r.o ad-vert and receipt for 5% withhold-ing tax
22/8/14 Payment less 5% withholding tax for the supply of materials and stationery items for setting up a proper incident command post/operation centre at State House.
35 Eddie K. Enterprise 9,991,150 Invoice, Delivery note, Receipt, 3 Proforma invoice and NRA receipt i.r.o 5% withhold-ing tax
22/8/14 Payment less 5% withholding tax for 4mins, 7sec. documen-tary on Ebola misconception in Sierra Leone.
40 Sulaiman Stephen T/A samoana ventures
14,250,000 Receipt and re-ceipt for 5% with-holding tax to NRA
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
39
Date Details REQ No.
Payee Amount Le
Missing Documents
22/8/14 Payment to facilitate Ebola sensitisa-tion tour for 7 Days; with initial campaign starting in the Western Area and proceeded to Port Loko
41 Salieu Kanu Mansaray campaign coordinator
7,510,000 Expenditure returns and sensitisation report
22/8/14 Payment in respect of independent monitoring of the Ebola response Nationwide
50 Philip Amara 44,967,500 Expenditure returns and monitoring report
25/8/14 Payment for lodging, 5months monthly WIFI subscription and transportation to Kenema in favour of a research scientist in order to facilitate the smooth running
43 Momoh Gbetuwa
4,100,000 Receipt from Sier-ratel and back-to-office report
25/8/14 Payment of ( Daily Subsistence Al-lowances) DSA for the Director-Primary Health Care and his driver to carry out supervision on Ebola activities in Kambia district.
46 Dr. Momodu Sesay
1,000,000 Fuel receipt and back-to-office re-port
25/8/14 Release of funds as support for sen-sitisation on Ebola awareness in Pu-jehun District covering the twelve chiefdoms
32 Pujehun District Descendants Association
95,900,000 Receipt and Report
25/8/14 Payment of DSA and fuel to facili-tate central level supportive supervi-sion in Port Loko
47 Dr. Sarian Kamara
9,275,000 fuel receipt and back to office report
25/8/14 Payment of DSA and fuel to facili-tate central level supportive supervi-sion in Lungi Airport
48 Dr. Sarian Kamara
2,875,000 fuel receipt and back to office report
27/8/14 Release of fund as support for fund-ing i.r.o miscellaneous expenses for setting up of a proper incident com-mand post/Operation centre
39 Major Sheku Tejan
2,000,000 Expenditure returns
29/8/14 Release of funds to enhance the par-tial fencing, building of two addi-tional staff toilets and utility bay at the Lakka Ebola treatment centre
56 Kamasseh construction and engineer-ing service
229,199,000 Procurement docu-ments not seen
29/8/14 Release of funds i.r.o the Airing of Ebola 244 slot documentary
60 Sierra Leone Broadcasting Corporation
122,000,000 Receipt
29/8/14 Release of funds i.r.o the Airing of Ebola 1080 slot documentary
61 Sign Africa 97,200,000 Receipt
29/8/14 Release of funds i.r.o four 40 ft con-tainers of pharmaceuticals and medi-cal supplies from Lungi to the central medical stores, Freetown
62 Altitude Logistics Company
25,600,000 Receipt
29/8/14 Transfer of funds from health emer-gency response account to the Minis-try of Health account to expedite processing of urgent recurring ex-penditures
64 Ministry of Health Account
500,000,000 Expenditure returns
15/9/14 Payment for national training on specimen collection from Ebola sus-pect corpse
95 Dr. Abdul Kamara
49,810,000 Receipt for fuel, expenditure returns and training report
15/9/14 Payment to facilitate the conduct of house to house sensitisation cam-paign on Ebola virus disease in all districts (Bombali) scheduled to take place from 18-21 sep.2014
83 District Health Man-agement Team/Bombali
173,138,500 Fuel receipt and expenditure returns
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
40
Date Details REQ No.
Payee Amount Le
Missing Documents
15/9/14 Payment to facilitate house to house sensitisation cam-paign on Ebola Vi-rus in all district to take place from 18-21 September, 2014
85 District Health Manage-ment Team (DHMT) Ton-kolili
161,493,500 Fuel receipt and expenditure returns
15/9/14 -do- 79 District Health Manage-ment Team (DHMT) Puje-hun
140,035,500 Fuel receipt and expenditure returns
15/9/14 -do- 87 District Health Manage-ment Team (DHMT) Port Loko
258,030,500 Fuel receipt and expenditure returns
15/9/14 -do- 80 District Health Manage-ment Team (DHMT) Moyamba
153,380,500 Fuel receipt and expenditure returns
15/9/14 -do- 77 District Health Manage-ment Team (DHMT) Kono
155,188,500 Fuel receipt and expenditure returns
15/9/14 -do- 84 District Health Manage-ment Team (DHMT) Koinadugu
140,433,500 Fuel receipt and expenditure returns
15/9/14 -do- 76 District Health Manage-ment Team (DHMT) Kenema
247,558,500 Fuel receipt and expenditure returns
15/9/14 -do- 78 District Health Manage-ment Team (DHMT) Kailahun
161,308,500 Fuel receipt and expenditure returns
15/9/14 -do- 86 District Health Activities Account- Kambia
131,240,500 Fuel receipt and expenditure returns
15/9/14 -do- 81 District Health Manage-ment Team (DHMT) Bo
236,558,500 Fuel receipt and expenditure returns
15/9/14 -do- 82 District Health Manage-ment Team (DHMT) Bonthe
128,580,500 Fuel receipt and expenditure returns
15/9/14 -do- 88 District Health Manage-ment Team (DHMT) Western Area
334,753,500 Fuel receipts and expenditure returns
15/9/14 -do- 89 Disease Prevention and Control- Western Area
430,198,000 Fuel receipts and expenditure returns
15/9/14 -do- 91 District Health Manage-ment Team (DHMT) Western Area
74,659,500 Fuel receipts and expenditure returns
9/12/14 Payment for the training of volunteer nurses for Kerry Town Ebola Treat-ment centre.
93 Ms. Hossinatu M.Kanu 125,750,000 Receipt for fuel, expenditure returns and training report
TOTAL 7,132,951,150
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
BEFORE VERIFICATION
APPENDIX „A4‟ WITHDRAWALS FROM MISCELLANEOUS ACCOUNT NUMBER 003001115131030175
WITHOUT ADEQUATE SUPPORTING DOCUMENTS
41
Date Details PV No. Payee Amount Le
Remarks
12/6/14 Payment for Health Per-sonnel
14/0087 Deputy Chief Medical Officer
37,000,000 Expenditure returns
16/6/14 Payment for case manage-ment and infection con-trol, reporting of Ebola
14/0094 Director of Food and Nutrition
45,000,000 Expenditure returns
16/6/14 Payment for case manage-ment and infection con-trol, reporting of Ebola
14/0093 Lassa Fever Re-search Project-Kenema
45,000,000 Expenditure returns
16/6/14 Payment for case manage-ment and infection con-trol, reporting of Ebola
14/0092 District Health Management Team
45,000,000 Expenditure returns
16/6/14 Payment for case manage-ment and infection con-trol, reporting of Ebola
14/0091 District Health Management Team-Port Loko
60,000,000 Expenditure returns
16/6/14 Payment for case manage-ment and infection con-trol, reporting of Ebola
14/0090 District Health Management Team-Kambia
65,000,000 Expenditure returns
16/6/14 Payment for Case Detec-tion, Reporting and das to Kenema
14/0089 District Health Management Team-Kenema
85,200,000 Expenditure returns
16/6/14 Payment for Case Detec-tion, Reporting and DAS to Kailahun
14/0088 District Health Management Team-Kailahun
91,500,000 Expenditure returns
20/6/14 Payment in respect of training
14/0099 programme man-ager of Teenage Pregnancy Reduc-tion
55,000,000 Expenditure returns
27/6/14 Payment as per diem to support Ebola response activities by honourable members in Bo and Kenema
14/0118 Bashiru Kamara 35,750,000 Expenditure returns
2/7/14 Payment for the purchase of communication of modem, airtime, station-ery and sundries
14/0128 Yayah A. Conteh 30,000,000 Expenditure returns and 5 % withholding tax certificate
3/7/14 Payment for emergency response medical Superin-tendents
14/0134 Medical Supriten-dent Kailahun
30,250,000 Expenditure returns
3/7/14 To support fight against Ebola by PPRC
9 Ministry of Politi-cal and Public Af-fairs
350,000,000 Expenditure returns
3/7/14 Payment for emergency response at Kenema Dis-trict
14/0132 Medical Superin-tendent Kenema
13,250,000 Expenditure returns
3/7/14 Payment for emergency response to Kenema
14/0131 District Medical Superintendent Kenema
151,725,000 Expenditure returns
4/7/14 Payment of intensive awareness raising and sensitisation by Parlia-mentarian
14/0139 Albert Sesay 73,150,000 Expenditure returns
4/7/14 Payment for training by Praise Foundation
14/0135 Mr. Bash Bangura 37,000,000 Expenditure returns
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
42
Date Details PV No. Payee Amount Le
Remarks
4/7/14 Payment for training by Praise Foundation
14/0136 Mr. Bash Bangura 40,000,000 Expenditure returns
4/7/14 District Medical Superin-tendent, Kailahun
14/0137 IGP Kenema 20,000,000 Expenditure returns
7/7/14 Payment for emergency response on Ebola
14/014 S/L Health Services Workers Union
45,000,000 Expenditure returns
7/7/14 Payment for emergency response on Ebola
14/014 S/L Health Services Workers Union
26,702,000 Expenditure returns
7/7/14 Payment for emergency response on Ebola
14/01 District Health Man-agement Team Kenema
27,765,000 Expenditure returns
7/7/14 Payment for emergency response on Ebola
14/01 District Health Man-agement Team-Kenema
30,000,000 Expenditure returns
7/7/14 Payment for emergency response to Paramount Chiefs in Kailahun
14/01 Paramount Chiefs- Kailahun District
77,000,000 Expenditure returns
7/7/14 Payment for emergency response on Ebola at Kenema District
14/01 Paramount Chiefs- Kenema District
72,000,000 Expenditure returns
9/7/14 Funds to support Emer-gency Response on Ebola
RQ0011 National Youth Com-mission
300,000,000 Expenditure returns
9/7/14 Support for training for CHOs and CHAs
RQ0010 S/L Association of Community Health Officer
120,000,000 Expenditure returns
9/7/14 Payment for emergency response on Ebola
14/014 Sesesie Margao 100,000,000 Expenditure returns
9/7/14 Payment for emergency response on Ebola
14/014 S/L Health Services Workers Union
45,000,000 Expenditure returns
9/7/14 Transfer of funds to sup-port emergency response on Ebola outbreak
12 Medical and Dental Association
53,300,000 Expenditure returns
10/7/14 Training , sensitisation & fuel for staff on Ebola at the Bo Govt. Hospital
14/001 Dr. A.S. Turay 49,000,000 Request letter, returns
10/7/14 Payment for clearing of Ebola drugs at the Lungi Airport
14/014 Trans Atlantic Ven-tures Ent.
56,572,500 Remaining two quotations
10/7/14 Payment for emergency response on Ebola out-break- DSA for Minister and Team to Bo District
14/014 Bashiru Kamara C/o Hon. Minister of Health
40,000,000 Liquidation for an amount of Le 16.4 million not submitted
10/7/14 Training of staff on Ebola at the Bo Govt. Hospital
14/001 Dr.Gerald M. Yange 25,000,000 Request letter, returns
10/7/14 Honorarium for paramount chiefs
14/0143 Festus A. Kuyembeh C/o Hon. Minister of Health
67,500,000 Request letter, expenditure returns
11/7/14 Social mobilisation and sensitisation by civil socie-ties
14/014 Victor Koroma 100,000,000 Request letter, Budget, Ex-penditure Re-turns, Report
14/7/14 Social mobilisation and sensitisation in schools
14/014 Fatmata Collier 69,000,000 Expenditure returns
15/7/14 Compliance & monitoring of activities implemented in the nationwide fight against Ebola virus in affected and threatened districts
14/001 Saffa Bunduka 100,000,000 Expenditure returns, Report
18/7/14 payment to enhance the maintenance of project vehicles
14/014 Kelfalah Marah 3,000,000 Receipts for spare parts and workmanship
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date Details PV No. Payee Amount
Le Remarks
14/7/14 Social mobilisation and sensitisation in schools
14/014 Fatmata Collier 69,000,000 Expenditure returns
15/7/14 Compliance & monitoring of activities implemented in the nationwide fight against Ebola virus in affected and threatened districts
14/001 Saffa Bunduka 100,000,000 Expenditure returns, Report
18/7/14 payment to enhance the maintenance of project vehicles
14/014 Kelfalah Marah 3,000,000 Receipts for spare parts and work-manship
18/7/14 Implementation of a Mini Project Proposal aimed at sensitizing people in Kaila-hun
14/014 Lansana Sheriff 41,300,000 Expenditure returns
21/7/14 Support on Ebola sensitisa-tion in Kambia, Bombali,, Pujehun, Western Urban and Western Rural districts
14 Health Network S/L 179,000,000 Expenditure returns
21/7/14 Airing of Ebola documen-tary on the sign Africa screens at Lumley and east end police (90 days)
14/001 Sign Africa S/L 15,390,000 Expenditure returns
22/7/14 Implementation of a pro-posal titled response to Ebola and its stigma by Western Area East-End Entertainment
14/001 Western Area East-End Entertainment
36,600,000 Expenditure returns
23/7/14 DSA to Dr. Momodu Sesay, Dir. Primary Health Care to attend meeting in Ghana
15 Joseph B. Flickinger Back-to-office Report
23/7/14 Standing Imprest 14/001 Joseph B. Flickinger 10,000,000 Expenditure returns
24/7/14 Procurement of 3 vehicles 15 Cerra Trading S/L Ltd.
496,800,000 Receipt, deliv-ery note, vehi-cle examina-tion certificate
25/7/14 Imprest for the office of the PS
14/001 Joseph B. Flickinger 30,000,000 Expenditure returns
25/7/14 Payment to enhance the transportation of gloves and other supplies in re-sponse to the Ebola out-break countrywide
14/001 Michael Jack Lansana 23,836,000 Expenditure returns
25/7/14 Payment for food, provi-sion and transport for secu-rity personnel for emer-gency Ebola outbreak cen-tre at the Lakka Govt. Hos-pital
14/001 Delphine Caulker 11,040,000 Expenditure returns
26/7/14 Payment for training, logis-tics and risk allowances for waste management/burial teams in western area by the environmental health division-MoHS
14/001 Eustace During 150,000,000 Expenditure returns
29/7/14 Payment of DSA, fuel and communication & vehicle services for senior health officials for a confirmed case in Kono district
14/001 Joseph N. Kandeh 4,000,000 Back-to-office Report
43
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date Details PV No. Payee Amount Le
Remarks
30/7/14 Release of funds as DSA, Fuel and communication to investigate Ebola case among Laboratory person-nel in Kenema
14/001 Abdul Kamara 2,000,000 Back to office Report
1/8/14 Payment for special emer-gency posting of staff from Lakka to Kenema treatment centre
14/8/004 Naomi M. Lobba 62,200,000 Names of beneficiaries and signature of recipient
5/8/14 Payment for security coor-dination support
19 Office of Na-tional Security
200,000,000 Expenditure returns
5/8/14 Coordination support 20 SLP Imprest A/C 600,000,000 Expenditure returns
7/8/14 Incentives for staff at Con-naught Hospital
14/8/018 DR.T.B. Kamara 5,900,000 Expenditure returns
8/8/14 Payment for top-up card for call centre
14/8/020 Jalikatu Mustapha 11,690,000 Expenditure returns
8/8/14 Payment for quarantine homes
14/8/025 Aminata Shamit Koroma
45,822,000 Receipt
8/8/14 Financial network Connec-tion
14/8/026 Naomi M. Lobba 3,720,000 Receipt
15/8/14 DSA and support to para-mount chiefs
14/8/055 Bashiru Kamara 60,000,000 Expenditure returns
8/9/14 Payment for incentives for 21 drivers to convey 18 ambulances
14/9/008 Yusuf Dumbuya 1,800,000 Expenditure returns
10/9/14 Payment for routine service to AIU 659
14/9/015 Dozic Enterprises 2,575,000 WHT, Receipt
26/9/14 Printing of complementary 21 Kadrie Koroma 1,750,000 Receipt, in-voice and Request
30/9/14 Special imprest for Ebola activities
27 Bashiru Kamara 40,000,000 Expenditure returns
TOTAL
4,752,087,500
44
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
AFTER VERIFICATION
APPENDIX A4
WITHDRAWALS FROM MISCELLANEOUS ACCOUNT NUMBER 003001115131030175 WITHOUT ADEQUATE SUPPORTING DOCUMENTS
Date Details PV No. Payee Amount Le
Remarks
12/6/14 Payment for Health Personnel 14/0087 Deputy Chief Medi-cal Officer
37,000,000 Expenditure returns
16/6/14 Payment for case management and infection control, reporting of Ebola
14/0093 Lassa Fever Re-search Project-Kenema
45,000,000 -do-
16/6/14 Payment for case management and infection control, reporting of Ebola
14/0092 District Health Man-agement Team
45,000,000 -do-
16/6/14 Payment for case management and infection control, reporting of Ebola
14/0091 District Health Man-agement Team-Port Loko
60,000,000 -do-
16/6/14 Payment for case management and infection control, reporting of Ebola
14/0090 District Health Man-agement Team-Kambia
65,000,000 -do-
16/6/14 Payment for Case Detection, Reporting and das to Kenema
14/0089 District Health Man-agement Team-Kenema
85,200,000 -do-
16/6/14 Payment for Case Detection, Reporting and DAS to Kailahun
14/0088 District Health Man-agement Team-Kailahun
91,500,000 -do-
20/6/14 Payment in respect of training 14/0099 Programme manager of Teenage Preg-nancy Reduction
55,000,000 -do-
27/6/14 Payment as per diem to support Ebola response activities by hon-ourable members in Bo and Kenema
14/0118 Bashiru Kamara 35,750,000 -do-
2/7/14 Payment for the purchase of communication of modem, air-time, stationery and sundries
14/0128 Yayah A. Conteh 30,000,000 Expenditure returns and 5 % withhold-
ing tax certifi-cate
3/7/14 Payment for emergency response medical Superintendents
14/0134 Medical Supriten-dent Kailahun
30,250,000 Expenditure returns
3/7/14 To support fight against Ebola by PPRC
9 Ministry of Political and Public Affairs
350,000,000 -do-
3/7/14 Payment for emergency response at Kenema District
14/0132 Medical Superinten-dent Kenema
13,250,000 -do-
3/7/14 Payment for emergency response to Kenema
14/0131 District Medical Superintendent Kenema
151,725,000 -do-
4/7/14 Payment of intensive awareness raising and sensitisation by Par-liamentarian
14/0139 Albert Sesay 73,150,000 -do-
4/7/14 Payment for training by Praise Foundation
14/0135 Mr. Bash Bangura 37,000,000 -do-
4/7/14 Payment for training by Praise Foundation
14/0136 Mr. Bash Bangura 40,000,000 -do-
4/7/14 District Medical Superintendent, Kailahun
14/0137 IGP Kenema 20,000,000 Expenditure returns
7/7/14 Payment for emergency response on Ebola
14/014 S/L Health Services Workers Union
45,000,000 -do-
7/7/14 Payment for emergency response on Ebola
14/014 S/L Health Services Workers Union
26,702,000 -do-
45
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date Details PV No. Payee Amount Le
Remarks
7/7/14 Payment for emergency response on Ebola
14-Jan District Health Management Team Kenema
27,765,000 -do-
7/7/14 Payment for emergency response on Ebola
14-Jan District Health Management Team-Kenema
30,000,000 -do-
7/7/14 Payment for emergency response to Paramount Chiefs in Kailahun
14-Jan Paramount Chiefs- Kailahun District
77,000,000 -do-
7/7/14 Payment for emergency response on Ebola at Kenema District
14-Jan Paramount Chiefs- Kenema District
72,000,000 -do-
9/7/14 Funds to support Emergency Response on Ebola
RQ0011 National Youth Commission
300,000,000 -do-
9/7/14 Support for training for CHOs and CHAs
RQ0010 S/L Association of Community Health Officer
120,000,000 -do-
9/7/14 Payment for emergency response on Ebola
14/014 Sesesie Margao 100,000,000 -do-
9/7/14 Payment for emergency response on Ebola
14/014 S/L Health Ser-vices Workers
Union
45,000,000 -do-
9/7/14 Transfer of funds to support emergency response on Ebola outbreak
12 Medical and Dental Associa-
tion
53,300,000 -do-
10/7/14 Training , sensitisation & fuel for staff on Ebola at the Bo Govt. Hospital
14/001
Dr. A.S. Turay
49,000,000 Request letter, returns
10/7/14
Payment for clearing of Ebola drugs at the Lungi Airport
14/014 Trans Atlantic Ventures Ent
56,572,500 Remaining two quota-
tions 10/7/14 Payment for emergency response
on Ebola outbreak- DSA for Minister and Team to Bo District
14/014 Bashiru Kamara C/O Hon. Min-ister of Health
40,000,000 Liquidation for an amount
of Le 16.4 million not submitted
10/7/14 Training of staff on Ebola at the Bo Govt. Hospital
14/001 Dr.Gerald M. Yange
25,000,000 Request letter, returns
10/7/14 Honorarium for paramount chiefs
14/0143 Festus A. Kuyembeh C/O Hon. Minister of Health
67,500,000 Request letter, expenditure
returns
11/7/14 Social mobilisation and sensitisa-tion by civil societies
14/014 Victor Koroma 100,000,000 Request letter, Budget,
Expenditure Returns, Report
14/7/14 Social mobilisation and sensitisa-tion in schools
14/014 Fatmata Collier 69,000,000 Expenditure returns
15/7/14 Compliance & monitoring of activities implemented in the nationwide fight against Ebola virus in affected and threatened districts
14/001 Saffa Bunduka 100,000,000 Expenditure returns, Report
18/7/14 payment to enhance the mainte-nance of project vehicles
14/014 Kelfalah Marah 3,000,000 Receipts for spare parts
and workman-ship
18/7/14 Implementation of a Mini Pro-ject Proposal aimed at sensitizing people in Kailahun
14/014 Lansana Sheriff 41,300,000 Expenditure returns
46
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date Details PV No. Payee Amount
Le Remarks
21/7/14 Support on Ebola sensitisation in Kambia, Bombali,, Pujehun, Western Urban and Western Rural districts
14 Health Net-work S/L
179,000,000 -do-
21/7/14 Airing of Ebola documentary on the sign Africa screens at Lumley and east end police (90 days)
14/001 Sign Africa S/L 15,390,000 -do-
22/7/14 Implementation of a proposal titled response to Ebola and its stigma by Western Area East-End Entertain-ment
14/001 Western Area East-End Entertainment
36,600,000 -do-
23/7/14 DSA to Dr. Momodu Sesay, Dir. Pri-mary Health Care to attend meeting in Ghana
15 Joseph B. Flickinger
Back-to-office Report
23/7/14 Standing Imprest 14/001 Joseph B.
Flickinger 10,000,000 Expenditure
returns
24/7/14 Procurement of 3 vehicles 15 Cerra Trading S/L Ltd.
496,800,000 Receipt, delivery note, vehicle examination certificate
25/7/14 Imprest for the office of the PS 14/001 Joseph B. Flickinger
30,000,000 Expenditure returns
25/7/14 payment to enhance the transporta-tion of gloves and other supplies in response to the Ebola outbreak coun-trywide
14/001 Michael Jack Lansana
23,836,000 -do-
25/7/14 Payment for food, provision and transport for security personnel for emergency Ebola outbreak centre at the Lakka Govt. Hospital
14/001 Delphine Caulker
11,040,000 -do-
26/7/14 Payment for training, logistics and risk allowances for waste management/burial teams in western area by the environmental health division-MoHS
14/001 Eustace During 150,000,000 -do-
29/7/14 Payment of DSA, fuel and communi-cation & vehicle services for senior health officials for a confirmed case in Kono district
14/001 Joseph N. Kandeh
4,000,000 Back-to-office Report
30/7/14 Release of funds as DSA, Fuel and communication to investigate Ebola case among Laboratory personnel in Kenema
14/001 Abdul Kamara 2,000,000 -do-
5/8/14 Payment for security coordination support
19 Office of Na-tional Security
200,000,000 Expenditure returns
5/8/14 Coordination support 20 SLP Imprest A/C
600,000,000 -do-
7/8/14 Incentives for staff at Connaught Hospital
14/8/018 DR.T.B. Kamara
5,900,000 -do-
8/8/14 Payment for top-up card for call cen-tre
14/8/020 Jalikatu Musta-pha
11,690,000 -do-
8/8/14 Financial network Connection 14/8/026 Naomi M. Lobba
3,720,000 -do-
15/8/14 DSA and support to paramount chiefs 14/8/055 Bashiru Kamara
60,000,000 -do-
8/9/14 Payment for incentives for 21 drivers to convey 18 ambulances
14/9/008 Yusuf Dum-buya
1,800,000 -do-
10/9/14 Payment for routine service to AIU 659
14/9/015 Dozic Enter-prises
2,575,000 WHT, Receipt
26/9/14 Printing of complementary 21 FI Bank 1,750,000 Receipt, invoice
and Request
TOTAL
4,559,065,500
47
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
APPENDIX „A5‟
LOAN TO HEALTH FOR ALL COALITION
Date Details PV No. Payee Amount Le
9/6/14
Payment as loan to Health For All Coalition for the scaling up of the current Ebola at Kono, Kailahun, Kenema 14/0082 Charles Mambu 30,900,000
9/6/14
Payment as loan to Health For All Coalition for the scaling up of the current Ebola at Kono, Kailahun, Kenema 14/0083 Charles Mambu 30,000,000
25/6/14 Payment as loan to Health For All Coalition for scaling up the 14/0112 Charles Mambu 40,000,000
25/6/14 Payment as loan to health For All Coalition for scaling up the 14/0113 Charles Mambu 40,000,000
25/6/14
Payment as loan to Health For All Coalition for the scaling up of the current Ebola 14/0114 Charles Mambu 20,000,000
10/7/14 Awareness and Sensitisation Campaign by Civil Societies
14/014 Charles Mambu
200,000,000
TOTAL 360,900,000
48
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
AP
PE
ND
IX „
A6‟
WIT
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80,0
00.0
0
54,0
00.0
0
P
aym
ent
for
rep
airs
an
d m
ain
ten
ance
of
veh
icle
AJG
331
14/
0084
Yusu
f D
um
buya
7,2
55,0
00.0
0
362,7
50.0
0
P
aym
ent
for
stat
ion
ary
14/
0080
Inte
rial
In
ves
tmen
t 19,9
02,5
00.0
0
995,1
25.0
0
P
urc
has
e o
f m
od
em a
nd
th
ree
mo
nth
su
bsc
rip
tio
n
14/
0078
Jalik
atu M
ust
aph
a 1,0
25,0
00.0
0
51,2
50.0
0
H
ouse
ho
ld f
oo
d s
up
ply
& d
isp
osa
ble
ute
nsi
ls
14/
001
Mam
bay
En
t.
45,0
96,6
00.0
0
2,2
54,8
30.0
0
Sup
ply
of
po
wd
er c
hlo
rin
e 14/
001
Vic
mel
En
t.
41,2
00,0
00.0
0
2,0
60,0
00.0
0
Sup
ply
of
po
wd
er c
hlo
rin
e 14/
001
Vic
mel
En
t.
10,0
00,0
00.0
0
500,0
00.0
0
Sup
ply
of
po
wd
er c
hlo
rin
e 14/
001
Kad
ka
En
t.
39,0
00,0
00.0
0
1,9
50,0
00.0
0
P
aym
ent
of
buff
et lun
ch t
o s
up
po
rt a
tw
o d
ay m
eet-
ing
to d
evel
op
a p
rio
riti
sed
Eb
ola
Nat
ion
al O
per
a-ti
on
al P
lan
14/
001
Hill
Val
ley
Ho
tel
37,3
75,0
00.0
0
1,8
68,7
50.0
0
P
aym
ent
to e
nh
ance
th
e m
ain
ten
ance
of
pro
ject
ve-
hic
les
14/
014
Kel
fala
h M
arah
3,0
00,0
00.0
0
150,0
00.0
0
49
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Deta
ils
PV
No
. P
ayee
Am
ou
nt
L
e
Am
ou
nt
($
) 5
% W
HT
L
e
5%
WH
T
$
Purc
has
e o
f C
hin
a V
igex
158 p
cs, B
osc
h
dri
llin
g m
ach
ine
and
Rev
elt
gun
fo
r E
mer
gen
cy E
bo
la O
utb
reak
to
sup
po
rt
soci
al m
ob
ilisa
tio
n a
nd
sen
siti
sati
on
14/
014
Co
nco
rd S
tore
S/
L
11,5
20,0
00.0
0
576,0
00.0
0
P
aym
ent
for
clea
rin
g o
f E
bo
la d
rugs
at
the
Lun
gi A
irp
ort
14/
014
Tra
ns
Atl
anti
c V
entu
res
En
t.
56,5
72,5
00.0
0
2,8
28,6
25.0
0
P
rocu
rem
ent
of
3 v
ehic
les
15
Cer
ra T
rad
ing
S/
L L
td.
496,8
00,0
00.0
0
24,8
40,0
00.0
0
P
urc
has
e o
f 30 u
sed
veh
icle
s 73
roya
l in
tern
atio
nal
su
pp
lies
1,3
50,0
00,0
00.0
0
67,5
00,0
00.0
0
F
inal
pay
men
t m
ade
in r
esp
ect
of
90 b
ed
trea
tmen
t ce
ntr
e at
96
C.L
Gro
up
880,0
00,0
00.0
0
44,0
00,0
00.0
0
K
erry
To
wn
50%
pay
men
t o
f 90 b
ed a
t K
erry
To
wn
H
ER
A/
22
C.L
Gro
up
880,0
00,0
00.0
0
44,0
00,0
00.0
0
Ad
van
ced
Pay
men
t fo
r 20 A
mb
ula
nce
s H
ER
A/
27
Kin
gdo
m S
ecuri
ty
Lo
gist
ics
630,0
00.0
0
- 31,5
00.0
0
Pay
men
t to
Air
frei
ght
20 A
mb
ula
nce
s an
d f
inal
pay
men
t fo
r 20 A
mb
ula
nce
s 54
kin
gdo
m S
ecuri
ty
logi
stic
s
780,0
00.0
0
- 39,0
00.0
0
Ad
dit
ion
al w
ork
- to
ilet,
ch
lori
ne
wat
er,
reti
cula
tio
n a
nd
ext
ensi
on
of
chan
gin
g ro
om
68
Kam
asse
h C
on
stru
ctio
n a
nd
E
ngi
nee
rin
g se
rvic
es
288,0
44,0
00.0
0
14,4
02,2
00.0
0
P
arti
al f
enci
ng,
build
ing
of
two
ad
dit
ion
al
staf
f to
ilets
an
d u
tilit
y 56
Kam
asse
h C
on
stru
ctio
n a
nd
E
ngi
nee
rin
g se
rvic
es
229,1
99,0
00.0
0
11,4
59,9
50.0
0
R
elea
se o
f fu
nd
s as
sup
po
rt f
or
fun
din
g ge
ner
ato
r an
d a
cces
sori
es f
or
the
new
ly
esta
blis
hed
New
ton
ch
eckp
oin
t
Rel
ease
of
fun
ds
as s
up
po
rt f
or
fun
din
g ge
ner
ato
r an
d a
cces
sori
es f
or
the
new
ly
esta
blis
hed
New
ton
ch
eckp
oin
t 31
Din
ye K
anin
En
terp
rise
15,8
15,0
00.0
0
790,7
50.0
0
31
Rel
ease
of
fun
ds
i.r.o
th
e ai
rin
g o
f E
bo
la
244 s
lots
do
cum
enta
ry
60
Sie
rra
Leo
ne
Bro
adca
stin
g C
orp
ora
tio
n
122,0
00,0
00.0
0
6,1
00,0
00.0
0
R
elea
se o
f fu
nd
s i.r
.o t
he
airi
ng
of
Eb
ola
1080s
slo
t d
ocu
men
tary
61
Sig
n A
fric
a 97,2
00,0
00.0
0
4,8
60,0
00.0
0
T
hir
ty p
erce
nt(
30%
*$3964143.9
7))
ad
-van
ced
pay
men
t to
fac
ilita
te t
he
sup
ply
of
med
ical
sup
plie
s fo
r E
bo
la e
mer
gen
cy
resp
on
se
69
Ram
esco
Gen
eral
Sup
plie
s
5,6
48,9
05,1
57.2
5
282,4
45,2
57.8
6
T
OT
AL
T
OT
AL
10
,514
,431,
107.2
5
1,410
,000.0
0
525,7
21,
555.3
6
70,5
00.0
0
50
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
BE
FO
RE
VE
RIF
ICA
TIO
N
AP
PE
ND
IX „
A7‟
PA
YM
EN
TS
WIT
HO
UT
AD
EQ
UA
TE
SU
PP
OR
TIN
G D
OC
UM
EN
TS
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
10/
1/
14
141
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m w
este
rn A
rea
855,8
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
10/
2/
14
147
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Jui G
over
nm
ent
Ho
spit
al
34,4
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
10/
2/
14
143
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m w
este
rn A
rea
422,6
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
10/
2/
14
154
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
-ar
d in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Syk
e Str
eet
Den
tal C
linic
8,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
10/
2/
14
151
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
34 M
ilita
ry H
osp
ital
170,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
10/
3/
14
138
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, P
uje
hun
247,2
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
17/
8/
14
155
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
3w
ks
(15 S
ept.
to
7 O
ct. 2014)
Kis
sy M
enta
l H
osp
ital
88,8
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
9/
9/
14
150
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept
to 3
0/
9/
2014)
Em
erge
ncy
Lif
e Sup
po
rt
for
Civ
ilian
Vic
tim
s 157,2
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
9/
12/
14
92
Pay
men
t o
f al
low
ance
to
yo
un
g d
oct
ors
an
d m
edic
al s
tud
ents
at
tach
ed t
o t
he
Lun
gi I
nte
rnat
ion
al A
irp
ort
to
Car
ryo
ut
Eb
ola
Scr
een
ing
Exe
rcis
e
Co
llege
of
Med
icin
e an
d
Alli
ed H
ealt
h S
cien
ces-
W
este
rn A
rea
46,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
10/
7/
14
146
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Kin
ghar
man
Ro
ad G
ov-
ern
men
t H
osp
ital
Man
-ag
emen
t 66,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
10/
7/
14
160
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
on
e w
eeks(
Sep
t 19-2
5,2
014)
Has
tin
gs E
bo
la t
reat
-m
ent
cen
tre
102,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
10/
7/
14
159
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
bac
k lo
g)
Dis
tric
t h
ealt
h m
anag
e-m
ent
team
(DH
MT
) W
este
rn A
rea
171,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
10/
7/
14
158
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Dis
tric
t h
ealt
h m
anag
e-m
ent
team
(DH
MT
) K
aila
hun
528,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
10/
8/
14
144
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
PC
MH
252,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
10/
8/
14
135
Wee
k h
ealt
h h
azar
d I
nce
nti
ves
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, B
on
the
214,0
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
10/
8/
14
132
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, M
oya
mb
a 259,6
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed E
nti
-tl
emen
t lis
t to
co
nfi
rm r
ecei
pt
of
pay
men
t.
51
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
D
ate
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le.
Mis
sin
g D
ocu
men
ts
10/
8/
14
131
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept
to 3
0/
9/
2014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
Po
rt L
oko
617,8
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tle-
men
t lis
t 10/
8/
14
135
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 1-1
4,2
014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
(D
HM
T)
Bo
nth
e 214,0
00,0
00
Fuel
rec
eip
t an
d f
inan
cial
ret
urn
s
10/
8/
14
164
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1 O
ct t
o 7
O
ct,2
014)
Dis
tric
t h
ealt
h m
anag
emen
t te
am(D
HM
T)
Wes
tern
Are
a
867,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
10/
8/
14
163
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
In a
nd
outp
atie
nt
fees
, B
o G
ov-
ern
men
t H
osp
ital
338,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
10/
8/
14
162
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Ko
idu G
over
nm
ent
Ho
spit
al
80,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
10/
8/
14
155
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Kis
sy M
enta
l H
osp
ital
48,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
10/
8/
14
153
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Lum
ley
Go
vt.
Ho
spit
al D
evel
-o
pm
ent
fun
d
86,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
14/
8/
14
14/
0018
Pay
men
t m
ade
in r
esp
on
se t
o d
istr
icts
bud
gets
sub
mit
ted
by
DM
O a
nd
Med
ical
Sup
erin
ten
den
ts f
or
var
ious
acti
vit
ies
gear
ed
tow
ard
s th
e fi
ght
agai
nst
Eb
ola
dis
ease
Mak
eni R
egio
nal
ter
tiar
y H
osp
i-ta
l 160,8
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
14/
8/
14
14/
0004
-do
- D
HM
T B
om
bal
i 437,4
00,0
00
-do
-
14/
8/
14
14/
0027
-do
- M
un
icip
al C
ou
nci
l H
osp
ital
B
on
the
160,8
00,0
00
-do
-
14/
8/
14
14/
0026
-do
- H
osp
ital
ch
arge
s fe
es M
agb
u-
raka
Ho
spit
al
160,8
00,0
00
-do
-
14/
8/
14
14/
0024
-do
- G
over
nm
ent
Ho
spit
al f
ees
Ac-
coun
t M
oya
mb
a 160,8
00,0
00
-do
-
14/
8/
14
14/
0020
-do
- K
oid
u G
over
nm
ent
Ho
spit
al
160,8
00,0
00
-do
-
14/
8/
14
14/
0019
-do
- G
over
nm
ent
Ter
tiar
y H
ealt
h
Ho
spit
al K
enem
a 160,8
00,0
00
-do
-
14/
8/
14
14/
0017
-do
- P
uje
hun
Go
ver
nm
ent
Ho
spit
al
Puje
hun
160,8
00,0
00
-do
-
14/
8/
14
14/
0023
-do
- K
amb
ia D
istr
ict
Ref
erra
l H
os-
pit
al
160,8
00,0
00
-do
-
14/
8/
14
14/
0021
-do
- Sec
on
dar
y H
ealt
h C
are
Po
rt
Lo
ko
160,8
00,0
00
-do
-
14/
8/
4
14/
0016
-do
- In
an
d o
utp
atie
nt
fees
, B
o G
ov-
ern
men
t H
osp
ital
160,8
00,0
00
-do
-
52
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
14/
8/
14
14/
0015
Pay
men
t m
ade
in r
esp
on
se t
o d
istr
icts
bud
gets
sub
mit
-te
d b
y D
MO
an
d M
edic
al S
up
erin
ten
den
ts f
or
var
ious
acti
vit
ies
gear
ed t
ow
ard
s th
e fi
gh
t ag
ain
st E
bo
la d
isea
se
Go
ver
nm
ent
Ho
spit
al K
aila
hun
136,8
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
14/
8/
14
14/
0013
-do
- D
istr
ict
Man
agem
ent
Tea
m,
Ko
inad
ugu
437,4
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
14/
8/
14
14/
0012
-do
- D
istr
ict
Hea
lth
Act
ivit
ies
Ac-
coun
t K
amb
ia
437,4
00,0
00
-do
-
14/
8/
14
14/
0011
-do
- D
HM
T K
on
o
437,4
00,0
00
-do
- 14/
8/
14
14/
0010
-do
- D
HM
T B
on
the
437,4
00,0
00
-do
- 14/
8/
14
14/
0009
-do
- D
HM
T T
on
ko
lili
437,4
00,0
00
-do
-
14/
8/
14
14/
0008
-do
- P
uje
hun
Go
ver
nm
ent
Ho
spit
al
Puje
hun
437,4
00,0
00
-do
- 14/
8/
14
14/
0007
-do
- D
HM
T M
oya
mb
a 437,4
00,0
00
-do
- 14/
8/
14
14/
0006
-do
- D
HM
T P
ort
Lo
ko
437,4
00,0
00
-do
- 14/
8/
14
14/
0005
-do
- D
HM
T B
o
250,5
00,0
00
-do
- 14/
8/
14
14/
0003
-do
- D
HM
T W
este
rn A
rea
279,3
00,0
00
-do
- 14/
8/
14
14/
0002
-do
- D
HM
T K
enem
a 250,5
00,0
00
-do
- 14/
8/
14
-d
o-
DH
MT
Kai
lah
un
372,3
00,0
00
-do
- 19/
8/
14
14/
0028
-do
- K
abal
a G
over
nm
ent
Ho
spit
al
160,8
00,0
00
-do
-
20/
8/
14
101
-do
- L
assa
Fev
er R
esea
rch
Pro
ject
K
enem
a 112,8
00,0
00
-do
-
20/
8/
14
29
Pay
men
t m
ade
in r
esp
on
se o
f th
e re
hab
ilita
tio
n o
f o
b-
serv
atio
n/
ho
ldin
g ce
ntr
e in
Po
rt L
oko
D
istr
ict
Hea
lth
Man
agem
ent
Tea
m P
ort
Lo
ko
62,5
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
16/
9/
14
110
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-h
ealt
h w
ork
ers
for
2w
ks
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
wes
tern
Are
a 686,0
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t
16/
9/
14
109
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m P
ort
Lo
ko
421,4
00,0
00
-do
-
16/
9/
14
108
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m K
amb
ia
219,8
00,0
00
-do
-
16/
9/
14
106
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m, K
oin
adugu
56,4
00,0
00
-do
-
16/
9/
14
103
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m, B
o
503,4
00,0
00
-do
-
16/
9/
14
100
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m, K
aila
hu
n
395,4
00,0
00
-do
-
16/
9/
14
99
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m, K
on
o
358,4
00,0
00
-do
-
16/
9/
14
98
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m, K
enem
a 998,2
00,0
00
-do
-
16/
9/
14
113
-do
- E
mer
gen
cy L
ife
Sup
po
rt f
or
Civ
ilian
Vic
tim
s 161,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
53
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
10/
9/
14
165
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Em
erge
ncy
Lif
e Sup
po
rt f
or
Civ
il-ia
n V
icti
ms
91,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
13/
10/
14
140
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
K
on
o
352,0
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t 13/
10/
14
139
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
, T
on
ko
lili
426,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
13/
10/
14
136
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m,
Ko
inad
ugu
123,2
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t 13/
10/
14
134
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m,
Bo
378,6
00,0
00
-do
-
13/
10/
14
140
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
(D
HM
T)
Ko
no
352,0
00,0
00
Fuel
rec
eip
t an
d f
inan
cial
ret
urn
s
13/
10/
14
136
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m
(DH
MT
) K
oin
adugu
123,2
00,0
00
-do
-
13/
10/
14
166
-do
- H
asti
ngs
Eb
ola
tre
atm
ent
cen
tre
128,5
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
14/
10/
14
137
-do
- D
istr
ict
Hea
lth
Man
agem
ent
Tea
m,
Bo
mb
ali/
UN
ICE
F
426,2
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t 14/
10/
14
156
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Ola
Duri
ng
Ch
ildre
n‟s
Ho
spit
al
250,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
14/
10/
14
156
-do
- O
la D
uri
ng
Ch
ildre
n‟s
Ho
spit
al
250,8
00,0
00
-do
-
14/
10/
14
152
-do
- G
over
nm
ent
Ho
spit
al M
acau
lay
Str
eet
41,2
00,0
00
-do
-
15/
10/
14
169
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1-O
ct t
o 1
4 O
ct,2
014)
Dis
tric
t h
ealt
h m
anag
emen
t te
am(D
HM
T)
Wes
tern
Are
a 617,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
15/
10/
14
168
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
on
e w
eeks(
3-O
ct t
o 9
Oct
,2014)
Nat
ion
al O
nch
o C
on
tro
l P
rogr
am
128,5
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
10/
14
145
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept
to 3
0/
9/
2014)
Mak
eni G
over
nm
ent
Ho
spit
al F
ees
Acc
oun
t 246,0
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t 17/
10/
14
130
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(15 S
ept
to 3
0/
9/
2014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
K
amb
ia
250,8
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t
54
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
17/
10/
14
178
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Dis
tric
t h
ealt
h m
anag
emen
t te
am(D
HM
T)
Kai
lah
un
227,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
10/
14
177
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1-O
ct t
o 1
4 O
ct,2
014)
Dis
tric
t h
ealt
h m
anag
emen
t te
am(D
HM
T)
Wes
tern
Are
a 32,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
10/
14
176
-do
- Ju
i G
over
nm
ent
Ho
spit
al
110,4
00,0
00
-do
-
17/
10/
14
175
-do
- P
riso
ns
Imp
rest
acc
oun
t 35,6
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1-O
ct t
o 1
4 O
ct,2
014)
17/
10/
14
173
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
on
e w
eeks(
Oct
15-2
1 O
ct,2
014)
Dis
tric
t h
ealt
h m
anag
emen
t te
am(D
HM
T)
Wes
tern
Are
a 433,9
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
10/
14
172
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Dir
ecto
rate
of
Nurs
ing
Ser
vic
e
80,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
10/
14
171
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1-O
ct t
o 1
4 O
ct,2
014)
Ro
ss R
oad
Sch
oo
l D
enta
l C
lin
ic
6,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
9/
14
105
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(1 S
ept
to 1
4/
9/
2014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
, B
om
bal
i/U
NIC
EF
321,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
9/
14
102
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(1 S
ept
to 1
4/
9/
2014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
, M
oya
mb
a 233,6
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t 17/
9/
14
117
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Mak
eni G
over
nm
ent
Ho
spit
al F
ees
Acc
oun
t 571,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
9/
14
115
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Kin
ghar
man
Ro
ad G
over
nm
ent
Ho
spit
al M
anag
emen
t 70,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
17/
9/
14
104
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 1-1
4,2
014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
(D
HM
T)
Bo
nth
e 214,0
00,0
00
Fuel
rec
eip
t an
d f
inan
cial
ret
urn
s
17/
9/
14
104
Wee
k h
ealt
h h
azar
d I
nce
nti
ves
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(1 S
ept
to 1
4/
9/
2014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
B
on
the
214,0
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t
23/
9/
14
156
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Ola
Duri
ng
Ch
ildre
n‟s
Ho
spit
al
254,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
55
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
23/
9/
14
126
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Kis
sy M
enta
l H
osp
ital
48,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
23/
9/
14
125
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
PC
MH
253,6
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
23/
9/
14
122
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Go
ver
nm
ent
Ho
spit
al M
acau
lay
Str
eet
41,2
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t 23/
9/
14
121
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Dis
tric
t H
ealt
h M
anag
emen
t T
eam
, T
on
ko
lili
104,6
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
-tl
emen
t lis
t 23/
9/
14
128
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 1-1
4,2
014)
Ola
Duri
ng
Ch
ildre
n‟s
Ho
spit
al
254,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
23/
10/
14
183
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
on
e w
eeks(
10-o
ct t
o 1
6 o
ct,2
014)
Has
tin
gs E
bo
la T
reat
men
t C
entr
e
128,5
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
23/
10/
14
182
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1-O
ct t
o 1
4 O
ct,2
014)
Kin
ghar
man
Ro
ad G
over
nm
ent
Ho
spit
al M
anag
emen
t 71,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iar-
ies
sign
ed E
nti
tlem
ent
list
to c
on
-fi
rm r
ecei
pt
of
pay
men
t.
23/
10/
14
181
-do
- E
mer
gen
cy lif
e su
pp
ort
fo
r ci
vilia
n
vic
tim
s 154,8
00,0
00
-do
-
23/
10/
14
180
-do
- E
mer
gen
cy L
ife
Sup
po
rt f
or
Civ
il-ia
n V
icti
ms
96,0
00,0
00
-do
-
23/
10/
14
179
-do
- Syk
e Str
eet
Den
tal C
linic
8,4
00,0
00
-do
- 23/
10/
14
174
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Ola
Duri
ng
Ch
ildre
n‟s
Ho
spit
al
28,8
00,0
00
-do
-
24/
10/
14
133
-do
- D
istr
ict
hea
lth
man
agem
ent
team
(DH
MT
) K
enem
a 470,0
00,0
00
-do
-
T
OT
AL
25,5
00,9
00,0
00
56
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
AF
TE
R V
ER
IFIC
AT
ION
AP
PE
ND
IX „
A7‟
PA
YM
EN
TS
WIT
HO
UT
AD
EQ
UA
TE
SU
PP
OR
TIN
G D
OC
UM
EN
TS
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
1/
10/
14
141
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m w
este
rn A
rea
855,8
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
2/
10/
14
147
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Jui G
over
nm
ent
Ho
spi-
tal
34,4
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
2/
10/
14
143
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m w
este
rn A
rea
422,6
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
9/
9/
14
150
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept
to 3
0/
9/
2014)
Em
erge
ncy
Lif
e Sup
po
rt
for
Civ
ilian
Vic
tim
s 157,2
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
9/
12/
14
92
Pay
men
t o
f al
low
ance
to
yo
un
g d
oct
ors
an
d m
edic
al s
tud
ents
at
tach
ed t
o t
he
Lun
gi I
nte
rnat
ion
al A
irp
ort
to
Car
ryo
ut
Eb
ola
Scr
een
ing
Exe
rcis
e
Co
llege
of
Med
icin
e an
d
Alli
ed H
ealt
h S
cien
ces-
W
este
rn A
rea
46,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
10/
7/
14
159
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
bac
k lo
g)
Dis
tric
t h
ealt
h m
anag
e-m
ent
team
(DH
MT
) W
este
rn A
rea
171,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
10/
8/
14
144
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
PC
MH
252,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
10/
8/
14
132
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, M
oya
mb
a 259,6
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
10/
8/
14
131
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(15 S
ept
to 3
0/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m P
ort
Lo
ko
617,8
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
10/
8/
14
135
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 1-1
4,2
014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m (
DH
MT
) B
on
the
214,0
00,0
00
Fuel
rec
eip
t an
d f
inan
cial
ret
urn
s
10/
8/
14
164
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1 O
ct t
o 7
Oct
,2014)
Dis
tric
t h
ealt
h m
anag
e-m
ent
team
(DH
MT
) W
este
rn A
rea
867,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
10/
8/
14
163
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
In a
nd
outp
atie
nt
fees
, B
o G
over
nm
ent
Ho
spi-
tal
338,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
10/
8/
14
153
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Lum
ley
Go
vt.
Ho
spit
al
Dev
elo
pm
ent
fun
d
86,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
14/
8/
14
14/
0018
Pay
men
t m
ade
in r
esp
on
se t
o d
istr
icts
bud
gets
sub
mit
ted
by
DM
O a
nd
Med
ical
Sup
erin
ten
den
ts f
or
var
ious
acti
vit
ies
gear
ed
tow
ard
s th
e fi
ght
agai
nst
Eb
ola
dis
ease
Mak
eni R
egio
nal
ter
tiar
y H
osp
ital
160,8
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
14/
8/
14
14/
0004
-do
- D
HM
T B
om
bal
i 437,4
00,0
00
-do
-
14/
8/
14
14/
0027
-do
- M
un
icip
al C
ou
nci
l H
os-
pit
al B
on
the
160,8
00,0
00
-do
-
57
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
14/
8/
14
14/
0026
-do
- H
osp
ital
Ch
arge
s fe
es
Mag
bura
ka
Ho
spit
al
160,8
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
14/
8/
14
14/
0024
-do
- G
over
nm
ent
Ho
spit
al
fees
Acc
oun
t M
oya
mb
a 160,8
00,0
00
-do
-
14/
8/
14
14/
0020
-do
- K
oid
u G
over
nm
ent
Ho
spit
al
160,8
00,0
00
-do
-
14/
8/
14
14/
0019
-do
- G
over
nm
ent
Ter
tiar
y H
ealt
h H
osp
ital
Ken
ema
160,8
00,0
00
-do
-
14/
8/
14
14/
0017
-do
- P
uje
hun
Go
ver
nm
ent
Ho
spit
al P
uje
hun
160,8
00,0
00
-do
-
14/
8/
14
14/
0023
-do
- K
amb
ia D
istr
ict
Ref
erra
l H
osp
ital
160,8
00,0
00
-do
-
14/
8/
14
14/
0021
-do
- Sec
on
dar
y H
ealt
h C
are
P
ort
Lo
ko
160,8
00,0
00
-do
-
14/
8/
14
14/
0016
-do
- In
an
d O
ut
Pat
ien
t fe
es
Bo
Go
ver
nm
ent
Ho
spi-
tal
160,8
00,0
00
-do
-
14/
8/
14
14/
0015
Pay
men
t m
ade
in r
esp
on
se t
o d
istr
icts
bud
gets
sub
mit
ted
by
DM
O a
nd
Med
ical
Sup
erin
ten
den
ts f
or
var
ious
acti
vit
ies
gear
ed
tow
ard
s th
e fi
ght
agai
nst
Eb
ola
dis
ease
Go
ver
nm
ent
Ho
spit
al
Kai
lah
un
136,8
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
14/
8/
14
14/
0013
-do
- D
istr
ict
Man
agem
ent
Tea
m, K
oin
adugu
437,4
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
14/
8/
14
14/
0012
-do
- D
istr
ict
Hea
lth
Act
ivit
ies
Acc
oun
t K
amb
ia
437,4
00,0
00
-do
-
14/
8/
14
14/
0011
-do
- D
HM
T K
on
o
437,4
00,0
00
-do
-
14/
8/
14
14/
0010
-do
- D
HM
T B
on
the
437,4
00,0
00
-do
-
14/
8/
14
14/
0009
-do
- D
HM
T T
on
ko
lili
437,4
00,0
00
-do
-
14/
8/
14
14/
0008
-do
- P
uje
hun
Go
ver
nm
ent
Ho
spit
al, P
uje
hu
n
437,4
00,0
00
-do
-
14/
8/
14
14/
0007
-do
- D
HM
T M
oya
mb
a 437,4
00,0
00
-do
-
14/
8/
14
14/
0006
-do
- D
HM
T P
ort
Lo
ko
437,4
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
14/
8/
14
14/
0005
-do
- D
HM
T B
o
250,5
00,0
00
-do
-
58
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
14/
8/
14
14/
0003
-do
- D
HM
T W
este
rn A
rea
279,3
00,0
00
-do
-
14/
8/
14
14/
0002
-do
- D
HM
T K
enem
a 250,5
00,0
00
-do
-
14/
8/
14
-d
o-
DH
MT
Kai
lah
un
372,3
00,0
00
-do
-
19/
8/
14
14/
0028
-do
- K
abal
a G
over
nm
ent
Ho
spit
al
160,8
00,0
00
-do
-
20/
8/
14
101
-do
- L
assa
Fev
er R
esea
rch
P
roje
ct K
enem
a 112,8
00,0
00
-do
-
20/
8/
14
29
Pay
men
t m
ade
in r
esp
on
se o
f th
e re
hab
ilita
tio
n o
f o
bse
rvat
ion
/h
old
ing
cen
tre
in P
ort
Lo
ko
D
istr
ict
Hea
lth
Man
age-
men
t T
eam
Po
rt L
oko
62,5
00,0
00
Rec
eip
ts a
nd
sig
ned
En
titl
emen
t lis
t b
y b
enef
icia
ries
16/
9/
14
110
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m w
este
rn A
rea
686,0
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tle-
men
t lis
t
16/
9/
14
109
-do
- D
istr
ict
Hea
lth
Man
age-
men
t T
eam
Po
rt L
oko
421,4
00,0
00
-do
-
16/
9/
14
108
-do
- D
istr
ict
Hea
lth
Man
age-
men
t T
eam
Kam
bia
219,8
00,0
00
-do
-
16/
9/
14
106
-do
- D
istr
ict
Hea
lth
Man
age-
men
t T
eam
, K
oin
adugu
56,4
00,0
00
-do
-
16/
9/
14
103
-do
- D
istr
ict
Hea
lth
Man
age-
men
t T
eam
, B
o
503,4
00,0
00
-do
-
16/
9/
14
98
-do
- D
istr
ict
Hea
lth
Man
age-
men
t T
eam
, K
enem
a 998,2
00,0
00
-do
-
16/
9/
14
113
-do
- E
mer
gen
cy L
ife
Sup
po
rt
for
Civ
ilian
Vic
tim
s 161,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
10/
9/
14
165
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Em
erge
ncy
Lif
e Sup
po
rt
for
Civ
ilian
Vic
tim
s 91,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
13/
10/
14
139
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept.
to
30/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, T
on
ko
lili
426,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
13/
10/
14
136
-do
- D
istr
ict
Hea
lth
Man
age-
men
t T
eam
, K
oin
adugu
123,2
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tle-
men
t lis
t 13/
10/
14
134
-do
- D
istr
ict
Hea
lth
Man
age-
men
t T
eam
, B
o
378,6
00,0
00
-do
-
13/
10/
14
140
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m (
DH
MT
) K
on
o
352,0
00,0
00
Fuel
rec
eip
t an
d f
inan
cial
ret
urn
s
13/
10/
14
136
-do
- D
istr
ict
Hea
lth
Man
age-
men
t T
eam
(D
HM
T)
Ko
inad
ugu
123,2
00,0
00
-do
-
59
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
13/
10/
14
166
-do
- H
asti
ngs
Eb
ola
tre
atm
ent
cen
tre
128,5
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
14/
10/
14
156
-do
- O
la D
uri
ng
Ch
ildre
n‟s
H
osp
ital
250,8
00,0
00
-do
- 15/
10/
14
169
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
hea
lth
an
d n
on
hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1-O
ct t
o 1
4
Oct
,2014)
Dis
tric
t h
ealt
h m
anag
e-m
ent
team
(DH
MT
) W
est-
ern
Are
a 617,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
15/
10/
14
168
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
on
e w
eeks(
3-O
ct t
o 9
O
ct,2
014)
Nat
ion
al O
nch
o C
on
tro
l P
rogr
am
128,5
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
17/
10/
14
145
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(15 S
ept
to 3
0/
9/
2014)
Mak
eni G
over
nm
ent
Ho
spit
al F
ees
Acc
oun
t
246,0
00,0
00
No
lis
t o
f b
enef
iaci
arie
s an
d E
nti
tlem
ent
list
17/
10/
14
130
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(15 S
ept
to 3
0/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m K
amb
ia
250,8
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tlem
ent
list
17/
10/
14
178
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Dis
tric
t h
ealt
h m
anag
e-m
ent
team
(DH
MT
) K
aila
hun
227,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
17/
10/
14
177
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
1-O
ct t
o 1
4 O
ct,2
014)
Dis
tric
t h
ealt
h m
anag
e-m
ent
team
(DH
MT
) W
est-
ern
Are
a 32,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
17/
10/
14
176
-do
- Ju
i G
over
nm
ent
Ho
spit
al
110,4
00,0
00
-do
-
17/
10/
201
4
175
-do
- P
riso
ns
Imp
rest
acc
oun
t 35,6
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
17/
10/
14
173
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
on
e w
eeks(
Oct
15-2
1 O
ct,2
014)
Dis
tric
t h
ealt
h m
anag
e-m
ent
team
(DH
MT
) W
est-
ern
Are
a 433,9
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es s
ign
ed
En
titl
emen
t list
to
co
nfi
rm r
ecei
pt
of
pay
-m
ent.
60
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Date
R
EQ
N
o.
Deta
ils
Payee
Am
ou
nt
Le
Mis
sin
g D
ocu
men
ts
17/
10/
14
172
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Dir
ecto
rate
of
Nurs
ing
Ser
vic
e 80,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
17/
9/
14
105
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(1 S
ept
to 1
4/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, B
om
bal
i/U
NIC
EF
321,4
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
17/
9/
14
102
Wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(1 S
ept
to 1
4/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, M
oya
mb
a 233,6
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tle-
men
t lis
t
17/
9/
14
117
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Mak
eni G
over
nm
ent
Ho
spit
al F
ees
Acc
oun
t 571,2
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
17/
9/
14
115
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Kin
ghar
man
Ro
ad G
ov-
ern
men
t H
osp
ital
Man
-ag
emen
t 70,0
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
17/
9/
14
104
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 1-1
4,2
014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m (
DH
MT
),
Bo
nth
e 214,0
00,0
00
Fuel
rec
eip
t an
d f
inan
cial
ret
urn
s
17/
9/
14
104
Wee
k h
ealt
h h
azar
d I
nce
nti
ves
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s fo
r 2w
ks
(1 S
ept
to 1
4/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, B
on
the
214,0
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tle-
men
t lis
t
23/
9/
14
122
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Go
ver
nm
ent
Ho
spit
al,
Mac
aula
y Str
eet
41,2
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tle-
men
t lis
t
23/
9/
14
121
Wee
kly
hea
lth
haz
ard
In
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rk-
ers
for
2w
ks
(1 S
ept
to 1
4/
9/
2014)
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m, T
on
ko
lili
104,6
00,0
00
No
lis
t o
f b
enef
icia
ries
an
d E
nti
tle-
men
t lis
t
23/
9/
14
128
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
hea
lth
haz
ard
in
cen
tives
to
hea
lth
an
d n
on
-hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 1-1
4,2
014)
Ola
Duri
ng
Ch
ildre
n‟s
H
osp
ital
254,8
00,0
00
No
evid
ence
to
sh
ow
ben
efic
iari
es
sign
ed E
nti
tlem
ent
list
to c
on
firm
re
ceip
t o
f p
aym
ent.
23/
10/
14
181
-do
- E
mer
gen
cy lif
e su
pp
ort
fo
r ci
vili
an v
icti
ms
154,8
00,0
00
-do
-
23/
10/
14
180
-do
- E
mer
gen
cy L
ife
Sup
po
rt
for
Civ
ilian
Vic
tim
s 96,0
00,0
00
-do
-
23/
10/
14
174
Rel
ease
of
fun
ds
to f
acili
tate
th
e p
aym
ent
of
wee
kly
Hea
lth
Haz
-ar
d in
cen
tives
to
Hea
lth
an
d n
on
Hea
lth
wo
rker
s to
fig
ht
agai
nst
th
e E
bo
la d
isea
se in
th
e d
istr
ict
for
two
wee
ks(
Sep
t 15-3
0,2
014)
Ola
Duri
ng
Ch
ildre
n‟s
H
osp
ital
28,8
00,0
00
-do
-
T
OT
AL
20,8
82,0
00,0
00
61
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
APPENDIX „8‟ LIST OF VOLUNTEERS WHO RECEIVED INCENTIVE PAYMENT WITHOUT
APPROVAL/CONTRACT EMPLOYMENT No. Week Unit No. of
Volunteers Amount
Le Total
Le 1 Week Ending 7/9/14 Laundry 5 200,000 1,000,000 2 " Mortuary 13 200,000 2,600,000 3 " Maintenance & facilities 17 200,000 3,400,000 4 " Blood Bank 6 200,000 1,200,000 5 " CT Scan 1 200,000 200,000 6 " Records office 2 200,000 400,000 7 " Stores 3 200,000 600,000 8 " Connaught sec. 3 200,000 600,000 9 " Connaught drivers mate 7 200,000 1,400,000 10 " Connaught admin 5 200,000 1,000,000 11 " Connaught porters 21 200,000 4,200,000 12 " Connaught kitchen cook 2 200,000 400,000 13 " Connaught Kitchen porter 1 200,000 200,000 14 " Female annexe 8 200,000 1,600,000 15 " Male annexe 5 200,000 1,000,000 16 " Ward one 3 200,000 600,000 17 " Ward two 1 200,000 200,000 18 " ward 5 3 200,000 600,000 19 " Ward seven 1 200,000 200,000 20 " Ward eight 2 200,000 400,000 21 " Ward ten 4 200,000 800,000 22 " A&E 4 200,000 800,000 23 Week Ending 7/9/14 Dialysis 1 200,000 200,000 24 " Theatre 1 200,000 200,000 25 " Dental 5 200,000 1,000,000 26 Week 1&2 Mortuary 14 400,000 5,600,000 27 " Blood bank 2 400,000 800,000 28 " Laundry 4 400,000 1,600,000 29 " HIV 2 400,000 800,000 30 " Driver 3 400,000 1,200,000 31 " Kitchen 9 400,000 3,600,000 32 " Ct scan 1 400,000 400,000 33 " Stores 2 400,000 800,000 34 " Casual admin 5 400,000 2,000,000 35 " Sewing 1 400,000 400,000 36 " Casual workers 32 400,000 12,800,000 37 " Porters- casual 17 400,000 6,800,000 38 " Records casual 2 400,000 800,000 39 " Messengers 8 400,000 3,200,000 40 " Security 4 400,000 1,600,000 41 " Various clinic 3 400,000 1,200,000 42 Week 3&4 Security 3 400,000 1,200,000 43 " Messengers 7 400,000 2,800,000 44 " Casual workers 4 400,000 1,600,000 45 " Supplementary 15 400,000 6,000,000 46 " Environmental health 1 400,000 400,000 47 " Records 2 400,000 800,000 48 " Porters 21 400,000 8,400,000 49 " Dental 10 400,000 4,000,000 50 Week 3&4 Mortuary 20 400,000 8,000,000 51 " Laundry 1 400,000 400,000 52 " Facilities and Maintenance 16 400,000 6,400,000 53 " Dialysis unit 2 400,000 800,000 54 " Blood bank 9 400,000 3,600,000 55 " Pharmacy 1 400,000 400,000 56 " Stores 2 400,000 800,000 57 " Admin. 3 400,000 1,200,000 58 " Sewing room 1 400,000 400,000 59 " Ct scan 1 400,000 400,000 60 " Hiv 14 400,000 5,600,000 61 " Nutritionist/kitchen 3 400,000 1,200,000 62 Volunteers 14,000,000 63 Casual Workers 8,000,000
TOTAL 144,800,000
62
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
APPENDIX „A9‟
UNAUTHORIZED/UNAPPROVED PAYMENT TO SECURITY PERSONNEL
No. Unit No. of Offi-cers
Amount Le
Total Le
1 Connaught Police 4 200,000 800,000
2 Connaught military 11 200,000 2,200,000
3 Cleaners 34 200,000 6,800,000
4 AFWEM cleaning 30 200,000 6,000,000
5 COMAHS 12,000,000
6 Military Personnel 11 400,000 4,400,000
7 Police Personnel 4 400,000 1,600,000
8 Security Personnel 20 400,000 8,000,000
TOTAL 41,800,000
APPENDIX „A10‟
INCENTIVE PAYMENTS WITHOUT RECIPIENTS‟ SIGNATURES
No. Area Name of Staff Pin No. Paid
1 Isolation Salieu Kamara 128072 800,000
2 " Josephine Lahai - 800,000
3 Facility & Maintenance Unit John Bangura - 400,000
4 " Abdul Turay - 400,000
5 " Mohamed G Kabia - 400,000
6 " Shahid Dumbuya 400,000
TOTAL 3,200,000
63
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
APPENDIX „A11‟
PAYMENTS MADE TO THE ARCHITECTURAL SERVICE MANAGER
Date Details PV. No Payee Amount Le
26/6/14 Payment for water supply for five taps 14/0115
Delphine Caulker 8,900,000
14/7/14 Payment for emergency Ebola out-break centre at the Lakka Govt. Hos-pital and Isolation treatment centre
14/014 Delphine Caulker
151,246,000
30/7/14 Payment for tiling and finishing of emergency Ebola outbreak centre at the Lakka Govt. Hospital and isola-tion treatment centre
14/001 Delphine Caulker 18,175,000
1/8/14 Ebola treatment centre at Lakka 14/8/001 Delphine Caulker
115,051,400
1/8/14 Ebola treatment centre at Lakka 14/8/001 Delphine Caulker
115,051,400
6/8/14 Payment for additional work at Lakka 14/8/007
Delphine Caulker 81,719,000
6/8/14 Payment for additional work at Lakka 14/8/007
Delphine Caulker 81,719,000
7/8/14
Payment for demarcation, cite clear-ing and pegging of land at Kerry Town 14/8/016
Delphine Caulker
32,000,000
3/9/14 Platform for water tank, roof water drainage system 14/9/075
Delphine Caulker 29,425,000
3/9/14 Additional support for Ebola hold-ing centre at Lakka 14/9/073
Delphine Caulker 48,800,000
Payment for rehabilitation of VIP latrine and toilet at Lakka Govern-ment Hospital 14/0103 Delphine Caulker 26,355,500
TOTAL 708,442,300
APPENDIX „A12‟
CHEQUE DONATIONS NOT HONOURED BY THE SIERRA LEONE COMMERCIAL BANK (SLCB)
Date Donor Bank Cheque. No./Transfer Instruction
Amount Le
18/8/14 Sierra Leone Environment Pro-tection
BSL 21043 400,000,000
19/8/14 Sierra Leone Insurance SCB 30098509 82,000,000
20/8/14 Freetown terminal UBA 132190 50,000,000
25/8/14 Universal Trading & Supplies UTB 521641 50,000,000
26/8/14 FEMET Benton Villa (SL) Ltd. RCB 1370445 100,000,000
26/8/14 Guico Press TF 93,000,000
26/8/14 SALCOST 75,000,000
5/9/14 Sierra Leone Insurance SCB 30098511 70,000,000
9/9/14 London Mining Company SCB 30123609 400,000,000
10/9/14 Flaming Evangelical 1695272 100,000,000
Sea Coach Boat Company ZENITH 1941 100,000,000
First International Bank FIB 4014497 150,000,000
TOTAL 1,670,000,000
64
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
BE
FO
RE
VE
RIF
ICA
TIO
N
A
PP
EN
DIX
„B
1‟
PA
YM
EN
TS
WIT
HO
UT
AD
EQ
UA
TE
SU
PP
OR
TIN
G D
OC
UM
EN
TS
No
. D
ate
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t N
ER
C R
esp
on
ses
1
16/
9/
14
Wag
es f
or
call
cen
tre
staf
f kp
mg0
001
Ray
no
ld B
urk
rie
Geo
rge
Sen
esi
41,8
60,0
00
E
xpen
dit
ure
ret
urn
s in
clud
ing
app
oin
tmen
t le
tter
s an
d s
ign
ed b
enef
i-ci
arie
s lis
t.
Ap
po
intm
ent
lett
ers
wer
e n
ot
issu
ed a
t th
e ti
me
mai
nly
bec
ause
th
ese
wer
e vo
lun
teer
s. H
ow
ever
, th
e b
enef
icia
ries
nam
es a
nd
co
n-
tact
s ar
e av
aila
ble
fo
r cl
arif
icat
ion
.
2
16/
9/
14
Sp
ecia
l im
pre
st
kp
mg0
002
Min
iste
r o
f Sta
te-
Eas
t 73,0
00,0
00
Exp
end
iture
ret
urn
s
Th
is w
as a
on
e o
ff p
aym
ent
ap-
pro
ved
by
his
Exc
elle
ncy
. T
he
pay
men
t re
ques
t an
d b
ud
get
are
avai
lab
le. I
t w
as d
iffi
cult
fo
r N
ER
C t
o f
ollo
w u
p a
nd
req
ues
t al
l re
ceip
ts.
3
16/
9/
14
Pri
nti
ng
of
ID P
asse
s an
d E
OC
New
slet
ters
kp
mg0
003
SB
TS G
roup
ing
Ho
ldin
gs
24,2
77,2
50
R
ecei
pt,
wit
hh
old
ing
tax
cert
ific
ate,
del
iver
y n
ote
, si
gned
dis
trib
uti
on
lis
t
All
wit
hh
old
ing
taxe
s w
ill b
e p
aid
.
NE
RC
was
no
t ad
equat
ely
stru
c-tu
red
to
ch
eck o
n a
ll fi
duci
ary
issu
es. B
ut
all p
aym
ents
wer
e b
y b
ank t
ran
sfer
to
t t
he
sup
plie
rs
acco
un
t.
4
16/
9/
14
Rad
io s
ensi
tisa
tio
n
cam
pai
gn
kp
mg0
004
Th
e So
ciet
y fo
r R
adio
Dem
ocr
acy
98.1
100,0
00,0
00
R
ecei
pt,
pro
gres
s re
po
rts
Invo
ices
an
d e
vid
ence
of
pay
-m
ents
are
avai
lab
le. P
rogr
ess
re-
po
rts
wer
e n
ot
requir
ed a
t th
e ti
me.
5
16/
9/
14
Op
erat
ion
al c
ost
in
W
este
rn A
rea
Pri
mar
y H
ealt
h C
are
kp
mg0
005
DH
MT
- W
este
rn
Are
a
70,0
00,0
00
E
xpen
dit
ure
ret
urn
s G
iven
th
e st
ate
of
emer
gen
cy r
e-sp
on
d r
equir
ed a
t th
at t
ime,
hea
lth
fa
cilit
ies
wer
e fi
nan
ced
to
res
po
nd
to
th
e ep
idem
ic a
nd
no
clo
se a
t-te
nti
on
was
pai
d t
o e
xp
end
iture
re
turn
s si
nce
th
e fi
duci
ary
syst
em
as a
lso
Ch
alle
nge
d t
o a
deq
uat
ely
follo
w
up
on
all
of
this
iss
ue.
H
ow
ever
, th
e su
bm
itte
d b
ud
get
was
th
e o
nly
ex
isti
ng
just
ific
atio
n f
ollo
wed
by
app
roval
of
EO
C.
6
16/
9/
14
Fee
din
g o
f b
egga
rs f
or
thre
e d
ay O
se t
o O
se
Eb
ola
Cam
pai
gn
kp
mg0
006
Min
. So
cial
Wel
-fa
re a
nd
Gen
der
41,0
00,0
00
-d
o-
See
kp
mg0
005
65
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
No
. D
ate
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t N
ER
C R
esp
on
ses
7
17/
9/
14
Par
tial
rei
mb
urs
emen
t to
Mo
HS
kp
mg0
007
Mo
HS M
isc.
A
/c
250,0
00,0
00
-do
-
MO
HS w
ill b
e re
ques
ted
to
pro
-vid
e re
turn
s si
nce
th
ey h
ave
an
acco
un
t sy
stem
in
pla
ce.
8
17/
9/
14
Eb
ola
rap
id r
esp
on
se
team
in
Wes
tern
Are
a an
d D
istr
ict
level
kp
mg0
008
Dir
ecto
rate
of
Pri
mar
y H
ealt
h C
are
155,0
60,0
00
-d
o-
See
kp
mg0
007
10
17/
9/
14
Sta
ff a
nd
pat
ien
ts f
eed
-in
g kp
mg0
011
Has
tin
gs P
o-
lice
Tra
inin
g Sch
oo
l 41,4
00,0
00
-d
o-
See
kp
mg0
005
11
17/
9/
14
Rec
ruit
men
t o
f 1500
youth
fo
r H
ouse
to
H
ouse
Eb
ola
cam
pai
gn
kp
mg0
012
Min
istr
y o
f Y
outh
142,5
00,0
00
B
enef
icia
ries
rec
ruit
men
t le
tter
s an
d e
xpen
dit
ure
ret
urn
s T
hes
e w
ere
vo
lun
teer
ed y
outh
s an
d h
ence
no
rec
ruit
men
t le
tter
s w
ere
issu
ed. M
OY
will
be
re-
ques
ted
to
sub
mit
pai
d v
ouch
er.
12
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
Ken
ema
kp
mg0
013
Ko
mas
ia
Co
nst
r. E
nt.
&
Gen
Ser
v.
91,0
80,0
00
R
ecei
pt,
cer
tifi
cate
of
rece
ipt,
dis
-tr
ibuti
on
lis
ts, w
ith
ho
ldin
g ta
x n
ot
ded
uct
ed
Co
ntr
acts
an
d d
eliv
ery
no
tes
are
avai
lab
le. T
hes
e it
ems
wer
e d
eliv
-er
ed t
o t
he
DH
MT
wh
o h
ad r
e-sp
on
sib
iliti
es t
o d
istr
ibute
to
quar
-an
tin
e h
om
es a
s n
eed
ari
se. T
he
Busi
nes
ses
will
be
reques
ted
to
p
rovid
e ev
iden
ce o
f p
aym
ent
of
wit
hh
old
ing
tax
bef
ore
th
ey c
ould
an
y fu
rth
er c
on
trac
t fr
om
NE
RC
o
r M
OH
S.
13
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
Wes
tern
A
rea
kp
mg0
014
Atl
as B
usi
nes
s So
luti
on
Ltd
135,8
02,5
00
T
ax c
lear
ance
, in
vo
ice,
cer
tifi
cate
o
f re
ceip
t, d
istr
ibuti
on
lis
ts, an
d
wit
hh
old
ing
tax
no
t d
educt
ed.
See
kp
mg0
013
14
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
Bo
mb
ali
kp
mg0
015
P. H
. E
nt.
&
Co
nst
r.
90,5
35,0
00
-d
o-
See
kp
mg0
013
15
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
Bo
kp
mg0
016
Vic
km
el E
nt.
92,7
00,0
00
-d
o-
See
kp
mg0
013
16
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
Ko
no
kp
mg0
017
Saa
lgust
Ven
-tu
res
47,6
00,0
00
-d
o-
See
kp
mg0
013
17
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
Kam
bia
kp
mg0
019
CIS
En
t.G
en.
Sup
plie
s &
C
on
st.
45,8
00,0
00
T
ax c
lear
ance
, re
ceip
t, d
eliv
ery
cert
ific
ate,
dis
trib
uti
on
lis
ts a
nd
w
ith
ho
ldin
g ta
x n
ot
ded
uct
ed.
See
kp
mg0
013
18
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
To
nko
-lil
i
kp
mg0
020
Mam
bay
En
t.
92,0
35,0
00
T
ax c
lear
ance
, in
vo
ice,
cer
tifi
cate
o
f re
ceip
t,re
ceip
t d
istr
ibuti
on
lis
ts,
and
wit
hh
old
ing
tax
no
t d
educt
ed
See
kp
mg0
013
19
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
Puje
hun
kp
mg0
021
Kad
kar
En
t.
47,0
00,0
00
-d
o-
See
kp
mg0
013
20
18/
9/
14
Fo
od
ite
ms
for
quar
an-
tin
ed h
om
es in
M
oya
mb
a
kp
mg0
022
Ham
idyu
s E
nt.
90,1
00,0
00
T
ax c
lear
ance
, N
ASSIT
, in
vo
ice,
ce
rtif
icat
e o
f re
ceip
t, r
ecei
pt,
dis
tri-
buti
on
lis
ts, an
d w
ith
ho
ldin
g ta
x n
ot
ded
uct
ed
See
kp
mg0
013
66
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
N o.
Date
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t N
ER
C R
esp
on
ses
21
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
h
om
es in
Bo
nth
e kp
mg0
023
Yab
iz I
nte
rna-
tio
nal
47,6
50,0
00
T
ax c
lear
ance
, in
vo
ice,
ce
rtif
icat
e o
f re
ceip
t, r
e-ce
ipt,
dis
trib
uti
on
lis
ts
and
wit
hh
old
ing
tax
of
Le
2, 030,9
52 n
ot
ded
uct
ed
but
add
ed t
o t
ota
l am
oun
t p
aid
.
See
kp
mg0
013
22
18/
9/
14
Bik
e re
nta
l kp
mg0
024
Mo
tor
Bik
ers
Un
ion
33,1
70,0
00
R
eques
t le
tter
, re
ceip
t an
d
wit
hh
old
ing
tax
no
t d
e-d
uct
ed
Th
ese
wer
e vo
lun
teer
ed g
roup
s.
Ho
w-
ever
, re
ceip
ts w
ere
sub
mit
ted
fo
r re
im-
burs
emen
t.
23
18/
9/
14
Veh
icle
ren
tal
kp
mg0
025
Mo
tor
Dri
ver
s U
nio
n
32,9
30,0
00
-do
-
Th
ese
wer
e vo
lun
teer
ed g
roup
s.
Ho
w-
ever
, re
ceip
ts w
ere
sub
mit
ted
fo
r re
im-
burs
emen
t.
24
18/
9/
14
40K
VA
Gen
erat
or
and
In
-st
alla
tio
n-
Lak
ka
Go
ver
n-
men
t H
osp
ital
kp
mg0
026
H &
J In
ves
t-m
ent
52,2
71,3
00
R
ecei
pt,
del
iver
y n
ote
, w
ith
ho
ldin
g ta
x n
ot
de-
duct
ed a
nd
no
tec
hn
ical
sp
ecif
icat
ion
giv
en b
y ven
do
r fo
r ge
ner
ato
r su
p-
plie
d
Lak
ka
ho
spit
al t
hen
had
pat
ien
ts a
nd
th
e n
um
ber
of
po
siti
ve
case
was
so
arin
g to
th
e ex
ten
t th
at e
lect
rici
ty w
as u
rgen
tly
nee
ded
. A
s su
ch, N
ER
C t
oo
k a
dvan
tage
o
f h
avin
g a
will
ing
sup
plie
r si
nce
th
e p
ri-
ori
ty t
hen
was
to
mak
e av
aila
ble
ele
ctri
c-it
y.
Ho
wev
er, th
e su
pp
lier
will
be
re-
ques
ted
to
sub
mit
evid
ence
of
pay
men
t o
f w
ith
ho
ldin
g ta
x.
25
18/
9/
14
Sp
ecia
l im
pre
st
kp
mg0
027
Sid
ie Y
ahya
T
un
is
27,7
50,0
00
R
etir
emen
t d
etai
ls
Th
e p
ayee
is
still
wit
h N
ER
C a
nd
as
such
w
ill b
e re
ques
ted
to
sub
mit
ret
irem
ent.
26
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
h
om
es in
Kai
lah
un
kp
mg0
028
Am
and
o
Un
ited
C
on
str.
& E
nt.
94,6
00,0
00
R
ecei
pt
and
wit
hh
old
ing
tax
no
t d
educt
ed
Th
e fi
rm w
ill b
e re
ques
ted
to
sub
mit
re-
ceip
t an
d p
rovid
e ev
iden
ce t
hat
wit
hh
old
-in
g ta
x is
pai
d.
27
23/
9/
14
Sta
ff a
nd
pat
ien
ts‟ fe
edin
g kp
mg0
029
DH
MT
-M
ilita
ry H
os-
pit
al
9,1
95,0
00
E
xpen
dit
ure
ret
urn
s an
d
SO
P
Fo
llow
ing
a re
spo
ns
stra
tegy
ap
pro
ved
in
th
e E
OC
pill
ar m
eeti
ngs
, h
ealt
h f
acili
ties
w
ere
reques
ted
to
sub
mit
bud
gets
fo
r ap
pro
val
. T
hes
e w
ere
sub
mit
ted
an
d p
ay-
men
t w
as m
ade
into
th
eir
ind
ivid
ual
ac-
coun
ts. H
ow
ever
, al
l D
HM
Ts
hav
e b
een
re
ques
ted
to
sub
mit
th
eir
retu
rns.
28
23/
9/
14
Sta
ff a
nd
pat
ien
ts‟ fe
edin
g kp
mg0
030
DH
MT
-W/
A
12,1
39,1
75
-d
o-
-do
-
29
23/
9/
14
Sta
ff a
nd
pat
ien
ts‟ fe
edin
g kp
mg0
031
DH
MT
-B
om
bal
i 29,9
62,6
50
-d
o-
-do
-
30
23/
9/
14
Sta
ff a
nd
pat
ien
ts‟ fe
edin
g kp
mg0
032
DH
MT
-T
on
ko
lili
17,3
62,6
50
-d
o-
-do
- 31
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pat
ien
ts a
t P
uje
hun
kp
mg0
033
DH
MT
P
uje
-h
un
5,6
02,6
50
E
xpen
dit
ure
ret
urn
s -d
o-
32
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pat
ien
ts a
t K
aila
hu
n
kp
mg0
034
DH
MT
Kai
la-
hun
24,1
43,2
50
E
xpen
dit
ure
ret
urn
s -d
o-
67
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
No
. D
ate
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t N
ER
C R
esp
on
ses
33
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pat
ien
ts a
t B
o
kp
mg0
035
DH
MT
Bo
14,2
87,6
50
-d
o-
-do
-
34
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pat
ien
ts a
t M
oya
mb
a
kp
mg0
036
DH
MT
M
oya
mb
a 8,9
62,6
50
-d
o-
-do
-
35
23/
9/
14
Pay
men
t fo
r fe
edin
g o
f p
atie
nts
an
d s
taff
at
Po
rt L
oko
kp
mg0
037
DH
MT
Po
rt
Lo
ko
7,9
87,9
50
-d
o-
-do
-
36
23/
9/
14
Pay
men
t fo
r fe
edin
g in
n
ew iso
lati
on
cen
ter
kp
mg0
038
Dis
tric
t H
ealt
h
Man
agem
ent
Tea
m K
enem
a 4,0
00,0
00
-d
o-
-do
-
37
23/
9/
14
Fee
din
g o
f p
atie
nt
and
st
aff
at K
enem
a kp
mg0
038
Dis
tric
t H
ealt
h
Man
agem
ent
Tea
m K
enem
a 54,0
00,0
00
-d
o-
-do
-
38
23/
9/
14
Pay
men
t fo
r fe
edin
g in
n
ew iso
lati
on
cen
ter
in
Kam
bia
kp
mg0
039
Dis
tric
t H
ealt
h
Man
agem
ent
Tea
m K
amb
ia
3,9
82,6
50
-d
o-
39
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pat
ien
ts a
t K
amb
ia
kp
mg0
039
Dis
tric
t M
an-
agem
ent
Tea
m
Kam
bia
3,9
82,6
50
-d
o-
40
23/
9/
14
Co
nta
iner
lo
adin
g an
d
ship
men
t fe
es o
f o
ne
40 f
t co
nta
iner
of
med
i-ca
l su
pp
lies
kp
mg0
040
Sea
rose
In
ter-
nat
ion
al L
LC
6,1
83.5
3
Req
ues
t an
d a
uth
ori
sati
on
T
he
auth
ori
sati
on
let
ter
will
be
41
23/
9/
14
Pay
men
t fo
r ai
r ti
cket
kp
mg0
042
IPC
Tra
vel
D
etai
ls o
f tr
avel
tic
ket
s, in
vo
ice,
re
ceip
t.
Ver
ifie
d.
42
23/
9/
14
Pay
men
t fo
r (2
5,0
00)
ID c
ard
s an
d p
asse
s fo
r th
ree
day
s lo
ckd
ow
n
kp
mg0
044
SB
TS
190,0
00,0
00
R
ecei
pts
, p
aym
ent
vo
uch
ers,
re-
ques
t an
d in
vo
ice
Sin
ce t
he
quar
anti
ne
pro
cess
43
23/
9/
14
Pay
men
t fo
r L
aser
Jet
s 78a
and
36b
kp
mg0
045
Mar
kay
's I
n-
tern
atio
nal
3,3
82,0
00
R
ecei
pt,
pro
fom
a R
ecei
pts
will
be
mad
e av
aila
ble
.
44
25/
9/
14
Pay
men
t fo
r veh
icle
to
co
nvey
med
ical
sup
-p
lies
kp
mg0
046
SL
RT
C
12,0
00,0
00
R
ecei
pt,
pay
men
t vo
uch
ers,
re-
ques
t an
d b
reak
do
wn
of
num
ber
o
f veh
icle
s
Giv
en t
he
urg
ency
fo
r th
e n
eed
of
secu
rity
at
the
tim
e, S
LP
was
re-
ques
ted
to
pro
vid
e re
turn
s b
ut
was
d
iffi
cult
no
t to
co
nti
nue
to m
ake
this
pay
men
t si
nce
th
e p
erso
nn
el
wer
e o
ut
in t
he
fiel
d a
nd
th
e se
r-vic
e w
as c
ruci
al t
o t
he
resp
on
se.
Ho
wev
er, SL
P h
as b
een
en
gage
d
to m
ake
all re
turn
s fo
r fu
nd
s re
-ce
ived
.
68
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
No
D
ate
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t N
ER
C R
esp
on
ses
45
25/
9/
14
Pay
men
t fo
r D
SA
an
d
sub
stan
ces
allo
wan
ce
kp
mg0
047
Kh
alilu
Jah
16,8
00,0
00
D
SA
cal
cula
tio
n
and
ret
irem
ent
de-
tails
plu
s th
e n
ames
o
f b
enef
icia
ries
DSA
wer
e ca
lcula
ted
bas
ed o
n G
oSL
ap
pro
ved
ra
tes.
K
hal
ilu w
ill b
e re
ques
ted
to
pro
ved
ret
urn
s gi
ven
th
at h
e st
ill w
ork
s at
NE
RC
46
25/
9/
14
Fee
din
gs
kp
mg0
053
SL
P
256,1
65,0
00
Exp
end
iture
re-
turn
s
Giv
en t
he
urg
ency
of
secu
rity
at
the
tim
e, S
LP
was
re
ques
ted
to
pro
vid
e re
turn
s b
ut
was
dif
ficu
lt n
ot
to c
on
tin
ue
to m
ade
this
pay
men
t si
nce
th
e p
erso
n-
nel
wer
e o
ut
in t
he
fiel
d a
nd
th
e se
rvic
e w
as c
ruci
al
to t
he
resp
on
se. H
ow
ever
, SL
P h
as b
een
en
gage
d
to m
ake
all
47
9/
10/
14
Ince
nti
ves
to
vo
lun
-te
ers
EO
C 0
055
Am
inat
a Y
ema
San
no
h
5,4
25,0
00
Sig
ned
em
olu
men
t lis
t A
min
ata
will
be
reques
ted
to
mak
e th
is a
vai
lab
le
sin
ce s
he
is s
till
at N
ER
C.
48
9/
10/
14
Fie
ld v
isit
to
dev
elo
p a
re
alis
tic
pay
men
t lis
t fo
r re
cip
ien
ts o
f E
bo
la
allo
wan
ces
EO
C 0
057
S.N
.K. L
an-
san
a 46,2
76,5
00
B
ack t
o o
ffic
e re
-p
ort
T
his
is
avai
lab
le.
49
9/
10/
14
Fun
din
g SL
BC
to
hel
p
figh
t ag
ain
st E
bo
la
Mo
FE
D
46
SL
BC
137,7
50,0
00
E
xpen
dit
ure
re-
turn
s In
vo
ice
was
sub
mit
ted
by
SL
CB
.
9/
10/
14
Ref
un
d f
or
esse
nti
al
goo
ds
and
ser
vic
es
EO
C0056
Am
inat
a Y
ema
San
no
h
650,0
00
R
ecei
pts
A
min
ata
will
pro
vid
e re
ceip
ts.
10/
10/
14
DSA
fo
r to
ur
to B
o,
Kai
lah
un
, K
enem
a a
nd
P
uje
hun
in
purs
uan
ce
of
rest
ruct
uri
ng
the
EO
C a
t d
istr
ict
level
s
EO
C 0
058
Mukeh
Ken
-n
eth
Fah
n-
bulle
h
11,9
04,0
00
B
ack t
o o
ffic
e re
-p
ort
R
epo
rt is
avai
lab
le.
14/
10/
14
Po
litic
al P
arty
Reg
istr
a-ti
on
Co
mm
issi
on
in
ter-
ven
tio
n o
n t
he
Eb
ola
fi
ght
Mo
FE
D
13
Po
litic
al P
arty
R
egis
trat
ion
C
om
mis
sio
n
211,1
20,0
00
E
xpen
dit
ure
re-
turn
s N
ot
requir
ed a
t th
e ti
me.
B
ut
this
will b
e re
ques
ted
n
ow
th
at N
ER
C h
as a
fun
ctio
nal
fid
uci
ary
agen
t.
14/
10/
14
Pro
vis
ion
s o
f o
ther
H
ealt
h c
are
serv
ices
n
atio
nw
ide
Mo
FE
D
12
Pro
f. S
.M.
Gev
ao
212,4
50,0
00
-d
o-
Pro
f G
evao
will
pro
vid
e re
ceip
t.
14/
10/
14
Ad
dit
ion
al p
aym
ent
IRO
rat
ion
s an
d w
ater
fo
r ad
dit
ion
al p
erso
nn
el
Mo
FE
D
11
Rep
ub
lic o
f Sie
rra
Leo
ne
Arm
ed F
orc
es
918,7
34,4
77
-d
o-
Giv
en t
he
urg
ency
of
secu
rity
at
the
tim
e, R
SL
AF
w
as r
eques
ted
to
pro
vid
e re
turn
s b
ut
was
dif
ficu
lt
no
t to
co
nti
nue
to m
ake
this
pay
men
t si
nce
th
e p
erso
nn
el w
ere
out
in t
he
fiel
d a
nd
ser
vic
e w
as
cruci
al t
o t
he
resp
on
se. H
ow
ever
, R
SL
AF
has
bee
n
enga
ged
to
mak
e al
l re
turn
s fo
r fu
nd
s re
ceiv
ed.
14/
10/
14
Ext
ensi
on
of
kit
chen
fo
r th
e h
old
ing
cen
tre
at J
ui G
over
nm
ent
Ho
spit
al
Mo
FE
D
09
Dav
dap
aul
En
t.
52,5
40,0
00
C
on
trac
t ag
ree-
men
t, c
erti
fica
te o
f co
mp
leti
on
Co
ntr
act
agre
emen
t an
d c
erti
fica
te o
f co
mp
leti
on
w
ill b
e p
rovid
ed.
69
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
No .
Date
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t N
ER
C R
esp
on
ses
14/
10/
14
Fun
din
g o
f ac
tivit
ies
rela
tin
g to
Eb
ola
mo
ni-
tori
ng/
sen
siti
sati
on
Mo
FE
D
08
Pro
vin
cial
Sec
reta
ry
No
rth
- M
ak-
eni
250,0
00,0
00
E
xpen
dit
ure
ret
urn
s P
ayee
will
be
reques
ted
to
sub
mit
.
14/
10/
14
Fuel
fo
r Sep
tem
ber
an
d
Oct
ob
er f
or
off
icia
ls a
t 34 M
ilita
ry H
osp
ital
Mo
FE
D
05
Join
t M
edic
al
Un
it
1,1
70,0
00
-d
o-
34 M
ilita
ry w
ill b
e re
ques
ted
to
sub
mit
re
turn
s.
14/
10/
14
Fee
din
g o
f p
atie
nts
ad
mit
ted
at
iso
lati
on
ce
ntr
e at
34 m
ilita
ry
ho
spit
al
Mo
FE
D
04
Join
t M
edic
al
Un
it
14,4
00,0
00
-d
o-
See
Mo
FE
D 0
5
50
15/
10/
14
Sup
po
rt t
o p
erso
nn
el
for
the
mo
nth
of
Oct
o-
ber
Mo
FE
D
21
Sie
rra
Leo
ne
Po
lice
879,5
62,5
00
-d
o-
See
kp
mg
0053
51
15/
10/
14
Sup
ply
of
foo
d ite
ms
for
Eb
ola
quar
anti
ned
h
ouse
ho
ld in
Po
rt L
oko
D
istr
ict
Mo
FE
D
19
Har
sia
En
t.
90,3
50,0
00
C
on
trac
t ag
reem
ent,
tw
o
RF
Qs,
an
d c
erti
fica
te o
f re
ceip
t. A
n a
mo
un
t o
f 17661000 w
as in
clud
ed a
s la
bo
ur
and
co
ord
inat
ion
co
st w
hile
an
am
ou
nt
of
5789000 w
as f
or
tran
s-p
ort
atio
n.
Co
ntr
act
agre
emen
t an
d c
erti
fica
te o
f re
ceip
t w
ill b
e p
rovid
ed.
52
15/
10/
14
Pri
nti
ng
of
2,0
00 s
tick
-er
s fo
r veh
icle
s id
enti
fi-
cati
on
Mo
FE
D
18
SB
TS G
roup
H
old
ings
SL
L
imit
ed
14,0
00,0
00
T
hre
e co
mp
etit
ive
RF
Qs,
d
istr
ibuti
on
lis
ts
Th
e fi
rm w
as a
lrea
dy
pro
vid
ing
the
ser-
vic
e at
th
e ti
me.
T
he
pas
ses
wer
e d
istr
ib-
ute
d b
y N
ER
C a
nd
th
e d
istr
ibu
tio
n lis
t is
av
aila
ble
in
th
e p
ass
off
ice.
53
15/
10/
14
Pri
nti
ng
of
10,0
00 in
di-
vid
ual
id
enti
fica
tio
n
card
s
Mo
FE
D
17
SB
TS G
roup
H
old
ings
SL
L
imit
ed
80,0
00,0
00
-d
o-
-DO
-
54
16/
10/
14
Ad
dit
ion
al s
up
po
rt f
or
secu
rity
co
ord
inat
ion
an
d in
telli
gen
ce g
ath
er-
ing
in s
up
po
rt t
o
MO
HS
Mo
FE
D
30
Off
ice
of
N
atio
nal
Sec
u-
rity
262,5
00,0
00
E
xpen
dit
ure
ret
urn
s G
iven
th
e urg
ency
of
secu
rity
at
the
tim
e,
ON
S w
as r
eques
ted
to
pro
vid
e re
turn
s b
ut
was
dif
ficu
lt n
ot
to c
on
tin
ue
to m
ake
this
pay
men
t si
nce
th
e p
erso
nn
el w
ere
out
in t
he
fiel
d a
nd
th
e se
rvic
e w
as c
ruci
al
to t
he
resp
on
se. H
ow
ever
, O
NS h
as b
een
en
gage
d t
o m
ake
all re
turn
s fo
r fu
nd
s re
ceiv
ed.
55
16/
10/
14
Cap
acit
y b
uild
ing
of
27
IMC
Nat
ion
al M
edia
M
on
ito
rs o
n lis
ten
ing
and
rep
ort
of
EV
D
SM
S
Mo
FE
D
28
Ind
epen
den
t M
edia
Co
m-
mis
sio
n
25,1
71,0
00
-d
o-
70
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
No
D
ate
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t N
ER
C R
esp
on
ses
56
16/
10/
14
Mo
nth
ly f
eed
ing
of
pat
ien
ts a
nd
sta
ff o
f th
e p
olic
e tr
ain
ing
sch
oo
l-
Has
tin
gs a
nd
Jui h
old
-in
g ce
ntr
es
Mo
FE
D
22
Sie
rra
Leo
ne
Po
lice
176,1
84,5
00
E
xpen
dit
ure
ret
urn
s See
kp
mg
53
61
20/
10/
14
Co
ord
inat
ion
of
pill
ar 6
M
oF
ED
36
Min
. O
f So
cial
W
elfa
re G
en-
der
& C
hil-
dre
n's
Aff
airs
317,1
80,0
00
-d
o-
Pill
ar lea
d w
ill b
e co
nta
cted
to
mak
e al
l re
turn
s.
62
20/
10/
14
Acc
om
mo
dat
ion
&
furn
iture
M
oF
ED
33
Mo
mo
h
Gb
entu
wa
10,8
00,0
00
-d
o-
Pay
ee w
ill b
e co
nta
cted
. 63
22/
10/
14
Cit
izen
s en
gage
men
t an
d f
eed
bac
k n
atio
n-
wid
e su
rvey
Mo
FE
D
37
Off
ice
of
th
e Sec
reta
ry t
o
the
Pre
sid
ent
300,0
00,0
00
-d
o-
Off
ice
of
the
pre
sid
ent
will
be
con
tact
ed t
o
mak
e th
e re
quir
ed r
eturn
s.
64
23/
10/
14
Re-
imb
urs
emen
t o
f fu
el
use
d b
y th
e b
ike
rid
ers
un
ion
Mo
FE
D
39
Sie
rra
Leo
ne
Co
mm
. M
oto
r B
ike
Rid
ers
Un
ion
10,1
92,5
00
-d
o-
Rec
eip
ts w
ere
rep
ort
ed a
s m
isp
lace
d d
ur-
ing
the
tran
siti
on
per
iod
wh
en t
he
nee
d f
or
a n
atio
nal
co
ord
inat
or
was
in
tro
duce
d.
Ho
wev
er, th
e un
ion
will
be
reques
ted
to
re
sub
mit
rec
eip
ts.
65
28/
10/
14
Sup
ply
an
d d
eliv
ery
of
To
shib
a la
pto
ps
for
NE
RC
ad
min
use
Mo
FE
D
45
Vo
z Ser
vic
es
66,5
00,0
00
L
PO
, d
istr
ibuti
on
lis
t L
PO
avai
lab
le a
t th
e ti
me
of
pay
men
t.
Lap
top
dis
trib
ute
d b
y N
ER
C.
66
28/
10/
14
Sup
ply
an
d d
eliv
ery
of
furn
iture
, cl
ean
ing
ma-
teri
als
fo
r P
TS E
bo
la
trea
tmen
t ce
ntr
e
Mo
FE
D
43
Mo
hch
e P
har
-m
acy
& G
en-
eral
Mer
chan
-d
ise
175,9
60,0
00
C
erti
fica
te o
f re
ceip
t N
ER
C w
ill p
rovid
e th
e ce
rtif
icat
e o
f re
-ce
ipt.
67
28/
10/
14
Sup
ply
an
d in
stal
lati
on
o
f 30 K
VA
die
sel ge
n-
erat
or
at P
TS E
bo
la
cen
tre
Mo
FE
D
42
Med
elsa
En
t.
159,1
92,0
00
C
erti
fica
te o
f co
mp
leti
on
H
ead
of
PT
S w
ill b
e re
ques
ted
to
iss
ue
cert
ific
ate
of
rece
ipt.
73
29/
10/
14
DSA
fo
r 20 N
ER
C
staf
f fo
r p
rovin
cial
m
eeti
ngs
wit
h D
HM
Ts
NE
RC
011
Var
ious
5,0
50,0
00
Sig
ned
ben
efic
iari
es lis
ts,
min
ute
s o
f m
eeti
ngs
hel
d,
bac
k t
o o
ffic
e re
po
rts
74
30/
10/
14
Pay
men
t in
res
pec
t o
f
con
firm
atio
n o
f in
cen
-ti
ves
fo
r W
este
rn A
rea
and
am
end
men
ts t
o
veh
icle
ren
tals
NE
RC
012
S.N
.K. L
an-
san
a 23,1
20,0
00
A
ud
it r
epo
rt o
n t
he
exer
-ci
se, ap
pro
ved
an
d s
ign
ed
ben
efic
iari
es‟ lis
ts, in
-vo
ices
, re
ceip
ts f
or
veh
i-cl
e h
ire
and
to
p u
p c
ard
s,
and
NR
A t
ax r
ecei
pt.
Th
is w
as m
ain
ly D
SA
an
d f
uel
pay
men
t to
In
tern
al A
ud
it t
o u
nd
erta
ke
ver
ific
atio
n o
f h
azar
d in
cen
tives
. I
nte
rnal
aud
it w
ill b
e re
ques
ted
to
sub
mit
th
e re
quir
ed r
eturn
s.
75
31/
10/
14
Co
nvey
ing
veh
icle
s to
L
un
gi
NE
RC
015
Am
dal
K
amar
a 720,0
00
R
ecei
pts
, d
etai
ls o
n n
um
-b
er o
f b
enef
icia
ries
an
d
veh
icle
s
Am
dal
is
still
wo
rkin
g at
NE
RC
an
d w
ill
be
reques
ted
to
sub
mit
ret
urn
s.
TO
TA
L
5,3
62,8
87,9
52
6,1
83.5
3
71
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
No .
Date
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t
1
16/
9/
14
Wag
es f
or
call
cen
tre
staf
f
kp
mg0
001
Ray
no
ld B
urk
rie
Geo
rge
Sen
esi
41,8
60,0
00
E
xpen
dit
ure
ret
urn
s in
clud
ing
app
oin
t-m
ent
lett
ers
and
sig
ned
ben
efic
iari
es
list.
2
16/
9/
14
Pri
nti
ng
of
ID P
asse
s an
d E
OC
N
ewsl
ette
rs
kp
mg0
003
SB
TS G
roup
ing
Ho
ld-
ings
24,2
77,2
50
W
ith
ho
ldin
g ta
x ce
rtif
icat
e, d
eliv
ery
no
te, si
gned
dis
trib
uti
on
lis
t 3
16/
9/
14
Op
erat
ion
al c
ost
in
Wes
tern
Are
a P
rim
ary
Hea
lth
Car
e kp
mg0
005
DH
MT
- W
este
rn A
rea
70,0
00,0
00
E
xpen
dit
ure
ret
urn
s 4
17/
9/
14
Par
tial
rei
mb
urs
emen
t to
Mo
HS
kp
mg0
007
Mo
HS M
isc.
A/
c 250,0
00,0
00
-d
o-
5
17/
9/
14
Eb
ola
rap
id r
esp
on
se t
eam
in
W
este
rn A
rea
and
Dis
tric
t le
vel
kp
mg0
008
Dir
ecto
rate
of
Pri
mar
y H
ealt
h C
are
155,0
60,0
00
-d
o-
10
17/
9/
14
Sta
ff a
nd
pat
ien
ts f
eed
ing
kp
mg0
011
Has
tin
gs P
olic
e T
rain
ing
Sch
oo
l 41,4
00,0
00
P
rofo
ma
Invo
ices
, In
vo
ices
, D
eliv
ery
no
te, C
erti
fica
te o
f re
ceip
t 11
17/
9/
14
Rec
ruit
men
t o
f 1500 y
outh
fo
r H
ouse
to
Ho
use
Eb
ola
cam
pai
gn
kp
mg0
012
Min
istr
y o
f Y
outh
142,5
00,0
00
B
enef
icia
ries
rec
ruit
men
t le
tter
s an
d
exp
end
iture
ret
urn
s 12
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
Ken
ema
kp
mg0
013
Ko
mas
ia C
on
str.
En
t. &
G
en S
erv.
91,0
80,0
00
C
erti
fica
te o
f re
ceip
t, d
istr
ibuti
on
lis
ts,
wit
hh
old
ing
tax
no
t d
educt
ed
13
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
Wes
tern
Are
a kp
mg0
014
Atl
as B
usi
nes
s So
luti
on
L
td.
135,8
02,5
00
T
ax c
lear
ance
, in
vo
ice,
cer
tifi
cate
of
rece
ipt,
dis
trib
uti
on
lis
ts, an
d w
ith
ho
ld-
ing
tax
no
t d
educt
ed.
14
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
Bo
mb
ali
kp
mg0
015
P. H
. E
nt.
& C
on
str.
90,5
35,0
00
-d
o-
15
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
Bo
kp
mg0
016
Vic
km
el E
nt.
92,7
00,0
00
-d
o-
16
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
Ko
no
kp
mg0
017
Saa
lgust
Ven
ture
s 47,6
00,0
00
-d
o-
17
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
Kam
bia
kp
mg0
019
CIS
En
t.G
en. Sup
plie
s &
Co
nst
. 45,8
00,0
00
T
ax c
lear
ance
, d
istr
ibuti
on
lis
ts a
nd
w
ith
ho
ldin
g ta
x n
ot
ded
uct
ed.
18
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
To
nko
lili
kp
mg0
020
Mam
bay
En
t.
92,0
35,0
00
In
vo
ice,
cer
tifi
cate
of
rece
ipt,
rec
eip
t d
istr
ibuti
on
lis
ts, an
d w
ith
ho
ldin
g ta
x n
ot
ded
uct
ed
19
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
Puje
hun
kp
mg0
021
Kad
kar
En
t.
47,0
00,0
00
-d
o-
20
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
Mo
yam
ba
kp
mg0
022
Ham
idyu
s E
nt.
90,1
00,0
00
T
ax c
lear
ance
, N
ASSIT
, in
vo
ice,
cer
tifi
-ca
te o
f re
ceip
t, r
ecei
pt,
dis
trib
uti
on
lis
ts,
and
wit
hh
old
ing
tax
no
t d
educt
ed
22
18/
9/
14
Bik
e re
nta
l kp
mg0
024
Mo
tor
Bik
ers
Un
ion
33,1
70,0
00
R
eques
t le
tter
, re
ceip
t an
d w
ith
ho
ldin
g ta
x n
ot
ded
uct
ed
23
18/
9/
14
Veh
icle
ren
tal
kp
mg0
025
Mo
tor
Dri
ver
s U
nio
n
32,9
30,0
00
-d
o-
AF
TE
R V
ER
IFIC
AT
ION
AP
PE
ND
IX „
B1‟
P
AY
ME
NT
S W
ITH
OU
T A
DE
QU
AT
E S
UP
PO
RT
ING
DO
CU
ME
NT
S
72
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
24
18/
9/
14
40K
VA
Gen
erat
or
and
In
stal
lati
on
-
Lak
ka
Go
ver
nm
ent
Ho
spit
al
kp
mg0
026
H &
J In
ves
tmen
t 52,2
71,3
00
R
ecei
pt,
del
iver
y n
ote
, w
ith
ho
ldin
g ta
x n
ot
ded
uct
ed a
nd
no
tec
hn
ical
sp
ecif
icat
ion
gi
ven
by
ven
do
r fo
r ge
ner
ato
r su
pp
lied
26
18/
9/
14
Fo
od
ite
ms
for
quar
anti
ned
ho
mes
in
K
aila
hun
kp
mg0
028
Am
and
o U
nit
ed
Co
nst
r.&
En
t.
94,6
00,0
00
R
ecei
pt
and
wit
hh
old
ing
tax
no
t d
educt
ed
27
23/
9/
14
Sta
ff a
nd
pat
ien
ts‟ fe
edin
g kp
mg0
029
DH
MT
-Mili
tary
Ho
spi-
tal
9,1
95,0
00
E
xpen
dit
ure
ret
urn
s an
d S
OP
28
23/
9/
14
Sta
ff a
nd
pat
ien
ts‟ fe
edin
g kp
mg0
030
DH
MT
-W/
A
12,1
39,1
75
-d
o-
29
23/
9/
14
Sta
ff a
nd
pat
ien
ts‟ fe
edin
g kp
mg0
031
DH
MT
-Bo
mb
ali
29,9
62,6
50
-d
o-
30
23/
9/
14
Sta
ff a
nd
pat
ien
ts‟ fe
edin
g kp
mg0
032
DH
MT
-To
nko
lili
17,3
62,6
50
E
xpen
dit
ure
ret
urn
s an
d S
OP
31
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pa-
tien
ts a
t P
uje
hun
kp
mg0
033
DH
MT
P
uje
hun
5,6
02,6
50
E
xpen
dit
ure
ret
urn
s
32
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pa-
tien
ts a
t K
aila
hu
n
kp
mg0
034
DH
MT
Kai
lah
un
24,1
43,2
50
E
xpen
dit
ure
ret
urn
s
33
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pa-
tien
ts a
t B
o
kp
mg0
035
DH
MT
Bo
14,2
87,6
50
-d
o-
34
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pa-
tien
ts a
t M
oya
mb
a kp
mg0
036
DH
MT
M
oya
mb
a 8,9
62,6
50
-d
o-
35
23/
9/
14
Pay
men
t fo
r fe
edin
g o
f p
atie
nts
an
d
staf
f at
Po
rt L
oko
kp
mg0
037
DH
MT
Po
rt L
oko
7,9
87,9
50
-d
o-
36
23/
9/
14
Pay
men
t fo
r fe
edin
g in
new
iso
lati
on
ce
nte
r kp
mg0
038
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m K
enem
a 4,0
00,0
00
-d
o-
37
23/
9/
14
Fee
din
g o
f p
atie
nt
and
sta
ff a
t K
enem
a kp
mg0
038
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m K
enem
a 54,0
00,0
00
-d
o-
38
23/
9/
14
Pay
men
t fo
r fe
edin
g in
new
iso
lati
on
ce
nte
r in
Kam
bia
kp
mg0
039
Dis
tric
t H
ealt
h M
anag
e-m
ent
Tea
m K
amb
ia
3,9
82,6
50
-d
o-
39
23/
9/
14
Pay
men
t fo
r fe
edin
g fo
r st
aff
and
pa-
tien
ts a
t K
amb
ia
kp
mg0
039
Dis
tric
t M
anag
emen
t T
eam
Kam
bia
3,9
82,6
50
-d
o-
40
23/
9/
14
Co
nta
iner
lo
adin
g an
d s
hip
men
t fe
es o
f o
ne
40 f
t co
nta
iner
of
med
ical
sup
plie
s kp
mg0
040
Sea
rose
In
tern
atio
nal
L
LC
6,1
83.5
3
Req
ues
t an
d a
uth
ori
sati
on
41
23/
9/
14
Pay
men
t fo
r ai
r ti
cket
kp
mg0
042
IPC
Tra
vel
39,3
30,0
00
D
etai
ls o
f tr
avel
tic
ket
s, in
vo
ice,
rec
eip
t.
42
23/
9/
14
Pay
men
t fo
r (2
5,0
00)
ID c
ard
s an
d
pas
ses
for
thre
e d
ays
lock
do
wn
kp
mg0
044
SB
TS
190,0
00,0
00
P
aym
ent
vo
uch
ers,
req
ues
t an
d in
vo
ice
43
23/
9/
14
Pay
men
t fo
r L
aser
Jet
s 78a
and 3
6b
kp
mg0
045
Mar
kay
's I
nte
rnat
ion
al
3,3
82,0
00
P
ro-f
om
a In
vo
ices
44
25/
9/
14
Pay
men
t fo
r veh
icle
to
co
nvey
med
ical
su
pp
lies
kp
mg0
046
SL
RT
C
12,0
00,0
00
R
ecei
pt,
pay
men
t vo
uch
ers,
req
ues
t an
d
bre
akd
ow
n o
f n
um
ber
of
veh
icle
s 46
25/
9/
14
Fee
din
gs
kp
mg0
053
SL
P
256,1
65,0
00
E
xpen
dit
ure
ret
urn
s 47
9/
10/
14
Ince
nti
ves
to
vo
lun
teer
s E
OC
0055
Am
inat
a Y
ema
San
no
h
1,7
50,0
00
O
ut
of
the
Le
5,4
25, 000 e
vid
ence
fo
r th
e uti
lisat
ion
of
Le
1,7
50,0
00 w
as n
ot
sub
mit
-te
d f
or
revie
w
48
9/
10/
14
Fie
ld v
isit
to
dev
elo
p a
rea
listi
c p
aym
ent
list
for
reci
pie
nts
of
Eb
ola
allo
wan
ces
EO
C 0
057
S.N
.K. L
ansa
na
46,2
76,5
00
B
ack t
o o
ffic
e re
po
rt
14/
10/
14
Po
litic
al P
arty
Reg
istr
atio
n C
om
mis
sio
n
inte
rven
tio
n o
n t
he
Eb
ola
fig
ht
Mo
FE
D 1
3
Po
litic
al P
arty
Reg
istr
a-ti
on
Co
mm
issi
on
211,1
20,0
00
E
xpen
dit
ure
ret
urn
s
14/
10/
14
Pro
vis
ion
s o
f o
ther
Hea
lth
car
e se
rvic
es
nat
ion
wid
e M
oF
ED
12
Pro
f. S
.M. G
evao
212,4
50,0
00
-d
o-
73
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
No
D
ate
D
eta
ils
PV
No
. P
ayee
Am
ou
nt
Le
Am
ou
nt
$
Co
mm
en
t
14/
10/
14
Ad
dit
ion
al p
aym
ent
IRO
rat
ion
s an
d w
ater
fo
r ad
dit
ion
al p
erso
nn
el
Mo
FE
D 1
1
Rep
ub
lic o
f Sie
rra
Leo
ne
Arm
ed F
orc
es
918,7
34,4
77
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o-
14/
10/
14
Ext
ensi
on
of
kit
chen
fo
r th
e h
old
ing
cen
tre
at
Jui G
over
nm
ent
Ho
spit
al
Mo
FE
D 0
9
Dav
dap
aul E
nt.
52,5
40,0
00
C
on
trac
t gr
eem
ent,
cer
tifi
cate
of
com
ple
tio
n
14/
10/
14
Fun
din
g o
f ac
tivit
ies
rela
tin
g to
Eb
ola
mo
nit
or-
ing/
sen
siti
sati
on
M
oF
ED
08
Pro
vin
cial
Sec
reta
ry
No
rth
- M
aken
i 250,0
00,0
00
E
xpen
dit
ure
ret
urn
s
14/
10/
14
Fuel
fo
r Sep
tem
ber
an
d O
cto
ber
fo
r o
ffic
ials
at
34 M
ilita
ry H
osp
ital
M
oF
ED
05
Join
t M
edic
al U
nit
1,1
70,0
00
-d
o-
14/
10/
14
Fee
din
g o
f p
atie
nts
ad
mit
ted
at
iso
lati
on
cen
tre
at 3
4 m
ilita
ry h
osp
ital
M
oF
ED
04
Join
t M
edic
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nit
14,4
00,0
00
-d
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52
15/
10/
14
Pri
nti
ng
of
2,0
00 s
tick
ers
for
veh
icle
s id
enti
fi-
cati
on
M
oF
ED
18
SB
TS G
roup
Ho
ldin
gs S
L
Lim
ited
14,0
00,0
00
T
hre
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mp
etit
ive
RF
Qs,
dis
tri-
buti
on
lis
ts
53
15/
10/
14
Pri
nti
ng
of
10,0
00 in
div
idual
id
enti
fica
tio
n
card
s M
oF
ED
17
SB
TS G
roup
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ldin
gs S
L
Lim
ited
80,0
00,0
00
-d
o-
54
16/
10/
14
Ad
dit
ion
al s
up
po
rt f
or
secu
rity
co
ord
inat
ion
an
d in
telli
gen
ce g
ath
erin
g in
sup
po
rt t
o M
OH
S
Mo
FE
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0
Off
ice
of
Nat
ion
al S
ecu-
rity
262,5
00,0
00
E
xpen
dit
ure
ret
urn
s
55
16/
10/
14
Cap
acit
y b
uild
ing
of
27 I
MC
Nat
ion
al M
edia
M
on
ito
rs o
n lis
ten
ing
and
rep
ort
of
EV
D s
ms
Mo
FE
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8
Ind
epen
den
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edia
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m-
mis
sio
n
25,1
71,0
00
-d
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56
16/
10/
14
Mo
nth
ly f
eed
ing
of
pat
ien
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nd
sta
ff o
f th
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olic
e tr
ain
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sch
oo
l- H
asti
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d J
ui h
old
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tres
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FE
D 2
2
Sie
rra
Leo
ne
Po
lice
176,1
84,5
00
E
xpen
dit
ure
ret
urn
s
61
20/
10/
14
Co
ord
inat
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of
pill
ar 6
M
oF
ED
36
Min
. O
f So
cial
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fare
G
end
er &
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ildre
n's
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fair
s
317,1
80,0
00
-d
o-
62
20/
10/
14
Acc
om
mo
dat
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& f
urn
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M
oF
ED
33
Mo
mo
h G
ben
tuw
a 10,8
00,0
00
-d
o-
64
23/
10/
14
Re-
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f fu
el u
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by
the
bik
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M
oF
ED
39
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rra
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Co
mm
. M
o-
torb
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ion
10,1
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65
28/
10/
14
Sup
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an
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eliv
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of
To
shib
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for
NE
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min
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oF
ED
45
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vic
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66,5
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L
PO
, d
istr
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on
lis
t
66
28/
10/
14
Sup
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of
furn
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mat
e-ri
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fo
r P
TS E
bo
la t
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men
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ntr
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43
Mo
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and
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175,9
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erti
fica
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67
28/
10/
14
Sup
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an
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of
30 K
VA
die
sel ge
n-
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at P
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la c
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ED
42
Med
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fica
te o
f co
mp
leti
on
73
29/
10/
14
DSA
fo
r 20 N
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taff
fo
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MT
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ben
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in-
ute
s o
f m
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hel
d, b
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off
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rep
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s 74
30/
10/
14
Pay
men
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res
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f c
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atio
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f in
cen
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fo
r W
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am
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enef
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ceip
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75
31/
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14
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nvey
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dal
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veh
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s
T
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5,4
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17,9
52
6,1
83.5
3
74
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
AP
PE
ND
IX „
B2‟
W
ITH
HO
LD
ING
TA
XE
S N
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2
18/
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14
Fo
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3
18/
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14
Fo
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ms
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4
18/
9/
14
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5
18/
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14
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6
18/
9/
14
Fo
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for
quar
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ned
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ugu
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ma
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2,3
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7
18/
9/
14
Fo
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ite
ms
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ned
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mes
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8
18/
9/
14
Fo
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ms
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quar
anti
ned
ho
mes
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nko
lili
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bay
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92,0
35,0
00
4,6
01,7
50
9
18/
9/
14
Fo
od
ite
ms
for
quar
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ned
ho
mes
in
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kp
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00
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50,0
00
10
18/
9/
14
Fo
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ho
mes
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11
18/
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14
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52
12
18/
9/
14
Bik
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torb
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nio
n
33,1
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00
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58,5
00
13
18/
9/
14
Veh
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tor
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ver
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nio
n
32,9
30,0
00
1,6
46,5
00
14
18/
9/
14
40K
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stal
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ent
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J In
ves
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t 52,2
71,3
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2,6
13,5
65
15
18/
9/
14
Sup
ply
of
foo
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ms
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mg0
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Am
and
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nit
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on
str.
& E
nt.
94,6
00,0
00
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30,0
00
16
14/
10/
14
Th
e O
wl P
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licat
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M
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ED
10
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spap
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licat
ion
16,1
00,0
00
805,0
00
17
14/
10/
14
Ext
ensi
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of
kit
chen
fo
r th
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old
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cen
tre
at J
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men
t H
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ED
09
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nt.
52,5
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2,6
27,0
00
18
15/
10/
14
Sup
ply
of
foo
d ite
ms
for
Eb
ola
quar
anti
ned
ho
use
ho
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P
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Lo
ko
Dis
tric
t M
oF
ED
19
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sia
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90,3
50,0
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4,5
17,5
00
19
15/
10/
14
Pri
nti
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of
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s id
enti
fica
tio
n
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20
15/
10/
14
Pri
nti
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div
idual
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n c
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s M
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17
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80,0
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4,0
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00
21
15/
10/
14
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11,0
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552,7
50
22
16/
10/
14
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23
16/
10/
14
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M
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ED
25
Din
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75,0
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50
24
20/
10/
14
Pro
duct
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of
rece
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bo
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for
dis
trib
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of
foo
d r
a-ti
on
dis
trib
uti
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s to
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quar
anti
ned
ho
use
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ld
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7,5
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00
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00
25
20/
10/
14
Tra
nsp
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atio
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f d
on
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med
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equip
men
t M
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31
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pan
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26
20/
10/
14
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men
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35
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20/
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14
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28
28/
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14
Sup
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50
29
28/
10/
14
Pub
licat
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of
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41
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75
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
AP
PE
ND
IX „
B3‟
C
ON
TR
AC
TS
FO
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OF
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18/
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18/
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92,0
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18/
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94,6
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-
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1,014
,737,5
00
76
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
76
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security 77
The Audit Service Sierra Leone 2nd Floor, Lotto Building
Tower Hill, Freetown Sierra Leone
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Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security 78
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security
Report on the audit of the Management of the Ebola Funds
Audit Service Sierra Leone - Guardian of Sierra Leone’s Economic Security