The Ministry of Health and Sanitation (MoHS) failed to properly keep track of three generators procured from Okar Agency on November 7, 2014, according to a government audit from 2016 by the Audit Service Sierra Leone (ASSL).
The equipment was worth Le717,574,707 and was to be installed at the Hastings Health Facilities.
The generators were delivered on November 28, 2014 and payment was made on December 9, 2016.
Scrutiny of the Integrated Financial Management Information System (IFMIS) expense printout report and other procurement documents revealed that the three generators were procured.
This audit provides a worrying insight into the MoHS procurement system, as the physical verification done by the audit team on May 18, 2017 at the Hastings Health Facilities where they were reported to have been installed, but were not made available and no further detail was provided to the team about their current location and status.
In their official response, the Permanent Secretary said that when he approached the Director of Planning and Information, he categorically stated that he had no knowledge of the generators and no link to transactions concerning the generators.
The auditors observed that asset management is a challenge at the Ministry as there was no inventory register to indicate the location and officer responsible for the generators.
It was recommended that the Director of Planning and Information should provide these generators for verification or refund the Le717,574,707, and evidence submitted to the ASSL for verification.
The team also observed 12 vehicles owned and controlled by the Ministry were not made available for physical verification. The PS said the Transport Manager was ready to make available the vehicles requested for audit physical verification.
In their review of the Ministry’s bank reconciliation statement for January to November 2016, in respect of miscellaneous account, it was discovered that stale dated cheques as unpresented cheques even though they had been issued since 2014.
These cheques were said to have amounted to Le205,842,026. And the auditors recommended that the Director of Finance should explain why these cheques had not been cleared since they were issued.
In addition, the stale dated cheques should be investigated and corrective actions taken. The revised bank reconciliation statement with an adjusted cashbook should be submitted by the Director of Financial Resources.
However, contrary to Section 36(1a) of the Audit Service Act, 2014 the auditors observed that of the 49 bank accounts maintained by the Ministry, eight bank account statements were not submitted for audit inspection and no cashbook records or reconciliations provided to the audit team.
ZJ/26/6/18
By Zainab Iyamide Joaque
Wednesday June 27, 2018.
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