PowerPoint Presentation · er of Recom menda tions Recommen dations Implemente d Recomme ndations not Implemen ted Monies Recovered (Le) Monies not Recovered (Le) 2014 Headquarter

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Note: Unrecovered means monies that were recommended to be paid back into the Consolidated Revenue Fund or recovered because of lack of proper accountability

Year Location Number

of Issues

Numb

er of

Recom

menda

tions

Recommen

dations

Implemente

d

Recomme

ndations

not

Implemen

ted

Monies

Recovered

(Le)

Monies not

Recovered

(Le)

2014 Headquarter (Note 1) 31 30 8 22 101,568,000 4,487,591,667

Connaught Hospital (Note 2) 8 9 1 8 0 11,829,045

Sierra Leone Psychiatric Hospital

(Note 3)

9 8 0 8 0 19,416,000

Bo Government Hospital (Note 4) 10 11 4 7 0 1,094,100,000

Government Hospital Kenema

(Note 5)

10 7 0 7 0 440,593,482

DHMT Kenema (Note 6) 6 4 0 4 0 54,213,400

Makeni Government Hospital

(Note 7)

37 36 0 36 0 1,470,325,014

Tonkolili Government Hsospital

(Note 8)

10 10 0 10 0 134,665,000

Primary Health Care Tonkolili

(Note 9)

10 12 0 12 0 145,750,000

Primary Health Care Bombali

(Note 10)

11 11 0 11 0 303,979,625

2015 Headquarter (Note 11) 35 32 0 32 0 6,585,305,381


(Note 12)

38 19 0 19 0 431,855,000

2016 Headquarter (Note 13) 23 23 0 23 0 3,855,047,961

Bo Government Hospital (Note

14)

6 4 2 2 0 89,700,000


(Note 15)

19 11 0 11 0 186,349,000

DHMT Kenema (Note 16) 3 3 0 3 0 -

Government Hospital Tonkolili

(Note 17)

23 15 0 15 0 60,896,100

Government Hospital Makeni

(Note 18)

6 6 0 6 0 202,827,000

Government Hospital Port Loko

(Note 19)

10 9 0 9 0 353,065,188

Primary Health Care Port Loko

(Note 20)

2 2 0 2 0 152,582,500

2017 Government Hospital Makeni

(Note 21)

29 15 0 15 0 160,038,000

Primary Health Care Bombali

(Note 22)

7 8 0 8 0 216,007,000

DHMT Bo (Note 23) 13 13 0 13 0 264,392,678

DHMT Pujehun (Note 24) 12 11 0 11 0 5,002,261,804

Total 368 309 15 294 101,568,000 25,722,790,845

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Year Location Specific Issue Unrecovered

Amount (Le)

2014 Headquarter Procurement documents not submitted for verification in respect of

cleaning of tertiary hospitals.

3,323,011,392

Disbursements made by the Ministry in respect of telephone expenses, local

travelling, grants to hospitals without supporting documents to justify its

utilisation.

849,120,000

Records not submitted for the utilization of fuel 119,998,000

Monies utilised as imprest without retirement details to justify utilisation. 130,000,000

Withholding taxes not deducted and paid over to NRA 65,462,275

Unrecovered Funds 4,487,591,667

2014 Connaught Hospital Payment of salaries to unverified personnel 11,829,045

Unrecovered Funds 11,829,045

2014 Sierra Leone

Psychiatric Hospital



2014 Bo Government

Hospital

Supply of diets and sundry items in excess of the number of patients

(125,974)

1,070,000,000



2014 Government Hospital

Kenema

Withdrawal from the hospital’s User Fee Account without payment

vouchers and other supporting documents like receipts and certifications.

51,219,400

Relevant documentary evidence not made available for the disbursement of

funds from allocations received.

165,498,082

Fuel use and servicing of vehicles not supported by the relevant

documentary evidence

223,876,000


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Yr Location Specific Issues Unrecovered

Amount (Le)

2014 DHMT Kenema Assorted cost recovery drugs not made available for verification 54,213,400


2014 Makeni Government

Hospital

Eight receipt books issued to the Finance Division were not submitted for

inspection

13,682,000

Revenue generated from hospital fees and charges were neither banked nor the

documentary evidence to justify its utilisation

23,801,000

Overpayment to a service provider in respect of vehicle maintenance 11,250,000

Withdrawals from the Regional Government Hospital’s Bank Account and

Regional Fees Bank Account were without supporting documents to substantiate

the utilisation of funds.

601,199,878

Fuel chits and register not submitted for the utilisation of fuel 92,130,400

Documents for the utilization of diet not made available of inspection 561,279,000

Kitchen items procured but not made available for verification 12,140,000

Revenue from sale of drugs not brought to account 40,765,636

Monies utilised as imprest without retirement details 59,000,000



2014 Tonkolili Government

Hospital

Penalties not levied on contractor for site abandonment -

Revenue collected from surgical operations were neither banked nor the

availability of supporting documents to justify its utilization

115,050,000

Revenue from the sale of cost recovery drugs not brought to account 19,615,000


2014 Primary Health Care

Tonkolili

Expenditure returns not submitted for review 104,000,000

Records not submitted for the utilisation of fuel 25,250,000

Imprest funds utilized without retirement details 16,500,000


2014 Primary Health Care

Bombali

Revenue from the sale of cost recovery drugs not paid by PHC units 20,499,000

Expenditure returns relating to 86 PHUs not submitted for inspection 238,745,625Unrecovered Funds 303,979,625

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Yr Location Specific issues Unrecovered

Amount (Le)

2015 Headquarter Payment vouchers and supporting documents not submitted for audit

verification in respect of cheque withdrawals.

2,426,977,817

Payment vouchers and supporting documents not submitted for withdrawals

totalling (US$32,842@6,000)

197,052,000

142 personnel did not show up for physical verification 3,903,165,564

Proceeds from the sale of bids were utilised without any evidence of

approval or supporting documents to justify utilisation.

29,500,000

7,624 litres of fuel was utilised without any records to justify its utilisation 28,590,000

161 vehicles not made available for physical verification -


2015 Government

Hospital

Kenema

Revenue collected from hospital charges were not brought to account 370,003,000

Withdrawals from Hospital’s User Fee Account without supporting

documents to justify its utilization

20,052,000

Monies spent for servicing and repairs of vehicles without documentary

evidence

41,800,000


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Specific issues Unrecovered (Le)


amount (Le)

2016 Headquarter Proceeds from the sale of bidding documents not brought to account 33,000,000

Returns not made available for overseas medical expenditure 1,247,016,444

Unapproved overseas medical treatment 125,582,600

Withdrawals from the Teenage Pregnancy account without supporting documents to

justify its utilisation.

85,400,000

Withholding taxes from contract staff salaries not paid to NRA 16,775,000

Withdrawals from the Miscellaneous account without any evidence in the form of

supporting documents for its utilisation.

1,052,384,210

Three generators not made available for verification 717,574,707

Store documents (store receipt vouchers, allocated store ledger, store issue vouchers and

distribution lists) not made available for audit inspection.

560,915,000


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amount (Le)

2016 Bo Government

Hospital

Consultation fees deducted and paid to various doctors without any

authority/approval

89,700,000


2016 Government

Hospital Kenema

Revenue collected by various units for which receipts were not issued, not

paid to finance and not deposited into the hospital account.

159,508,000

Receipts not made available for revenue collected and banked 26,841,000


2016 DHMT Kenema 97,463 quantities of assorted free healthcare drugs not brought to account -

Unrecovered Funds -

2016 Government

Hospital Tonkolili

Theatre fees collected but not brought to account. 30,896,100

Essential drugs from DSDP not brought to account 30,000,000


2016 Government

Hospital Makeni

Overpayment to a cleaning company was observed when the legal

contract and cash book out-flows were compared

202,827,000


2016 Government

Hospital Port

Loko

Receipt books requested by the auditors were made available for audit

inspection

14,705,000

Revenue not banked and used without supporting documents to justify

utilisation.

51,951,138

Revenue collected were not paid into the bank or utilised on the

operations of the hospital

209,132,800

Expenditure without supporting documents to justify monies spent 7,686,250

No supporting documents were tendered for the utilization of fuel 69,590,000


2016 Primary Health

Care Port Loko

Cost recovery drugs supplied to the primary health care were not brought

to account

152,582,500


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amount (Le)

2017 Government

Hospital

Makeni

Revenue collected from various hospital charges were not brought to

account.

160,038,000


2017 Primary Health

Care Bombali

Payments were made from the UNICEF account without supporting

documents

95,767,000

Expenditure incurred during the review period was overstated. 10,240,000

Distribution list not made available to confirm receipt and distribution of

drugs and medical equipment.

110,000,000


2017 DHMT Bo Cash book/Expenditure ledger and copies of supporting documents to

account for the utilization of this amount were not made available for audit

inspection.

214,861,253

Physical count of actual drugs in stock revealed discrepancies between the

physical balances and the balances recorded in the tally cards maintained by

the storekeeper

49,531,425


2017 DHMT

Pujehun

Disbursement without supporting documents to justify utilisation of funds 1,406,003,007

Payments without supporting documents for various transactions. 3,536,222,297

No supporting documents for the utilization of fuel 60,036,500


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