AUDITOR GENERAL'S ANNUAL REPORT
ON THE ACCOUNTS OF SIERRA LEONE 2011
7.38. Sierra Leone Police (2011)
7.38.1. Poor Payroll Administration
A review of the payroll revealed that 131 (one hundred and thirty-one) personnel expected to have retired were still in service and receiving salaries. The Human Resources Manager acknowledged that the Inspector General of Police and the Executive Management board were aware of the retention of the officers, but failed to produce documentary evidence to support their retention. It was recommended that the Director of Human Resources should provide documentary evidence to justify the continued employment of the officers, within thirty (30) days of the receipt of the report.
Official’s Response:
The Inspector General stated that documentary evidence had since been available with the Human Resource Department for verification.ASSL Comment: The department did not provide any documentary evidence or reasonable explanation to substantiate why those retired personnel were still in service receiving salaries.
7.38.2. Failure to act on a breach of contract by supplier
An advance payment of Le 1,254,147,300 was made to Van Vliet Automotive Group on 12th June, 2011 (Payment Voucher 14744), for the purchase of Twenty (20) Reconditioned Iveco Trucks and twenty (20) Reconditioned Benz Jeeps under that contract. However, as at 31st December, 2011 (i.e. three months after the contracted delivery date), those items were yet to be delivered. It was recommended that the SLP should inform ASSL of what action had been taken, if any, against the Supplier of the breach.
Failure to act on a breach of contract by supplier
Official’s Response:
The Inspector General stated that the contract agreement made it clear that the period of delivery would commence after the 30% advance payment had been made to the supplier. He however mentioned that there was delay in the payment of that kick off amount by the bank of Sierra Leone and at the time when the Central Bank was suffering from liquidity and hence resulted in another delay before the money could be paid into the supplier’s account but there was no delay on the part of the supplier who had successfully completed the supplies.ASSL Comment
ASSL Comment: ASSL was unable to determine when the money was paid to the supplier by the bank. However, the vehicles have been delivered as they were physically verified.
7.38.3. Documents not produced for audit inspection
ASSL requested reports of the Internal Auditor and other relevant documents for various expenditures, amounting to Le 10,000,000. However those documents were not presented for audit inspection. It was recommended that the SLP should provide the requested documents within thirty (30) days of the receipt of the report; otherwise, Section 18 of the Audit Service Act would be invoked.
Official’s Response:
The Inspector General stated that regarding the construction of Sierra Leone Police Hospital, Kingtom, the Bid Document in which the Bill of Quantities could be found was available for your inspection. He added that the performance bond had been returned to the contractor for renewal.On the issue relating to the rehabilitation of Sierra Leone Police Hospital, Kingtom, he mentioned that all documents were available for inspection.
Replying to the contract for the supply of twenty used Reconditioned Mercedes Benz jeeps and Twenty Iveco Trucks, the &&& noted that the signed Contract agreement was available for inspection and that the performance bond had been returned since the successful completion of the contact. He mentioned that the bill of quantity was not applicable to goods contract but to works and that was a sole source contract so newspaper adverts and bid documents were not applicable. Regarding the construction of Pamlap Station, the && mentioned that that
procurement did not go beyond the bid opening stage and therefore did not materialise into a contract. On the matter of towing vehicles, he stated that one towing vehicle was bought instead of two adding that he discussed the issue with Sierra Leone Port Authority Management and it was agreed that one of the towing vehicles should be bought and the balance of Le 6,000,000 used for the purchase of four tyres and engine oil. Receipts, he said were available for verification.The bill of quantities for the construction and rehabilitation at Kingtom were not provided to the audit team for verification. Also no document was made available to confirm that the construction of Pamlap Station did not go beyond the bid opening stage.
7.39. Sierra Leone Police Bo (2011)
7.39.1. Unpresented documents
In spite of several requests, the Revenue Register in respect of reports on Missing Documents/Properties, Character Clearance Certificate etc., was not submitted for inspection. It was therefore recommended that the Regional Commander should ensure that a systematic filing system existed for the safe custody of all Accountable documents, by putting control ledgers in place, to monitor the inward and outward movement of documents. The documents should be made available for inspection to avoid attracting Section 18 (1) of the ASA, 1998.
Revenue Register in respect of reports on Missing Documents/Properties, Character Clearance Certificate, etc., was still not submitted for inspection.
7.39.2. Reconciliation of the Expenses Analysis print-out and the SLP Imprest Account
A comparison between the SLP Imprest Account No: 004-411996-10-00-01 bank Statements and the Expense Analysis Print-out from the AGD disclosed that out of a total of Le491,993,468 recorded in the Expense Analysis Print-out, only the sum of Le323,865,000 was reflected in the Imprest Account Bank Statement, leaving an outstanding balance of Le168,128,468 not brought to account. It was recommended that the Finance Clerk should expedite action to reconcile the Expense Analysis Print-out with the Vote Service Ledger/ Bank Statement and that the reconciliation must be reviewed by a senior officer on periodic basis. Also the Regional Commander was to ensure that the outstanding balance of Le168,128,468 was brought to account as soon as possible.
Official’s Response:
The Regional Commander stated in his response that a Comparison between the SLP Imprest Account No. 044-411996 -10-00-01 Bank Statements, and the Expenses analysis print out for the Accountant General’s Department disclosed that out of the total of Le491, 993,468 recorded in the Expenses analysis Print out, only the sum of Le323, 865, 000 was reflected in the Imprest account leaving an outstanding balance of Le168, 128,468 not brought to account. He mentioned that for the period 2011 financial year, the total sum of Le323, 865, 00 was allocated to the Southern region through their imprest account at the Sierra Leone Commercial Bank Bo Branch A/C 044-411996-10-00-01. He also explained that on the 27/6/11, the sum of Le52,728,468 was paid by Police Headquarters directly to Sierra Leone National Petroleum Freetown for fuel to be supplied to the Southern Region for Operations but no money as analyzed in the print out was paid into their account. So SLNP was the payee and not SLP South, he added.7.39.3. Inventory Register not maintained
Inventory Registers were not maintained at different locations by the SLP. It was recommended that the Regional Commander should ensure that Inventory Registers an inventory list of assets were maintained at different locations.
The recommendation was yet to be implemented by the SLP.
