REPORT ON THE FORENSIC AND REVIEW AUDIT OF …finance.gov.gy/.../05/Forensic-Audit-of-MMAADA.pdf · 2 report for the forensic audit and review of the operations of mahaica - mahaicony

REPORT ON THE FORENSIC AND REVIEW AUDIT

OF THE OPERATIONS OF THE

MAHAICA – MAHAICONY – ABARY

AGRICULTURE DEVELOPMENT AUTHORITY

FOR THE PERIOD

JANUARY 1, 2012 TO MAY 31, 2015

Contents

Page

Transmittal Letter 1

Report 2

Background 3

Objectives and Scope of the Forensic Audit 4-5

Key Audit Procedures Applied 6

Executive Summary 7-8

Letter of Comments and Management's Comments 9-27

Report Appendicies 28-82

Management's Comments Appendicies 83-91

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December 31, 2015 Mr. Jaipaul Sharma Junior Finance Minister Ministry of Finance Main Street GEORGETOWN Dear Sir, RE: FINAL REPORT ON THE FORENSIC AND REVIEW AUDIT OF THE

OPERATIONS OF THE MAHAICA - MAHAICONY - ABARY AGRICULTURAL DEVELOPMENT AUTHORITY FOR THE PERIOD JANUARY 1, 2012 TO MAY 31, 2015.

Enclose is a final report on the above. Regards, Ramesh Lal Managing Partner-TSD LAL & CO.

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REPORT FOR THE FORENSIC AUDIT AND REVIEW OF THE OPERATIONS OF

MAHAICA - MAHAICONY - ABARY AGRICULTURAL DEVELOPMENT AUTHORITY

FOR THE PERIOD JANUARY 1, 2012 TO MAY 31, 2015

We have conducted a forensic audit and review of The Mahaica - Mahaicony - Abary Agricultural Development Authority for the period January 1, 2012 to May 31, 2015. The Mahaica - Mahaicony - Abary Agricultural Development Authority is responsible to make available all documents, records, physical assets and explanations necessary to carry out the audit and review. We conducted our audit and review in accordance with the scope and objectives stipulated in the terms of reference. The terms of references require that we plan our audit and review so as to ensure compliance with laws, regulations and systems efficiency and accountability of documents and records. We have identified certain internal control matters, compliance issues with Laws and Regulations and operational deficiencies. These matters are included in the report under the heading “Letter of Comments”-page 9 to page 27.

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1. Overview

Background

The Government of Guyana is reviewing the performance and efficiency of publicly owned entities, statutory bodies, Projects and activities financed by or through public funds. In this regard, the Government of Guyana has commissioned this Forensic Audit and Review of the Operations of the Mahaica Mahaicony Abary - Agriculture Development Authority (MMA-ADA).

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2. Objectives and Scope of the Forensic Audit Below is a summary of the scope of the engagement as set out in the Terms of Reference, the status of the work done and relevant comments regarding the areas of the scope.

Objectives and scope of the Forensic Audit Status Comments Determine the entity’s adherence to and fulfillment of principles of corporate governance in all aspects, including its interpretation of its mission, adherence to legal or statutory policy instruments and good practices;

Done MMA ADA act was reviewed for any non-compliance.

Assess and test systems and detect any instances of corporate malfeasance and inefficiency for remedial and/or judicial interventions and systems realignment;

Done Review of internal controls systems was done in relation to all systems.

Determine the authenticity and validity of significant commercial and financial transaction entered into by the entity with related parties, suppliers and customers and measure the extent of potential prejudice the entity may have suffered through such dealing, if any;

Done All large payments were reviewed.

Carry out a comprehensive financial systems audit which should look at all systems, decisions and practices which have underpinned the entity’s finances test and assess financial discipline at all levels. Without limitation, the Consultant/Firm should:

a. Review and examine all financial books and records of the entity as required to undertake such review and to obtain

such clarifications and explanations as may be required in relation to such books and records;

Done A thorough review was done of the Authority's financials.

b. Review all contracts administration and approval processes in relation to the expenditure of funds during the period;

Done - Large payments were reviewed to ensure the terms and conditions attached to the payments were complied with.

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2. Objective and Scope of the Forensic Audit - cont'd

Objectives and scope of the Forensic Audit Status Comments c. Review all material expenditures and contracts made by the

entity during the period and obtain all necessary information and explanations as may be required in relation to such books and records;

Done - All large payments were reviewed.

d. Examine all areas, including budgeting, financing,

expenditure, management of revenue inflows, trade terms, procurement or purchase decisions and supply chain management;

Done - Leases and rental were reviewed for income. Purchases and inventory systems were reviewed for common controls.

e. Examine the entity’s assets management system, including its

fixed assets, their disposal, management or deployment; Done - Physical

verification and enquires on fixed assets were done

f. Examine the entity’s marketing, production and

commissioning policies, systems and agreements to determine their integrity, efficacy and responsiveness;

Done Not Applicable.

a. Examine the entity’s archiving policy both by way of records

keeping and as a performing asset that yields revenue for the entity.

Done Enquires were made in relation to this.

Recommend statutory, legal or organizational changes required to identify and prevent any recurrence of improprieties.

Done See recommendations

Conduct a human resources audit which should include key issues like manpower policy and needs determination, selection and recruitment regarding philosophy, grading and departmentalization, payroll system and management, performance, culture and whole policy on advancement and promotions, labour issues, skills development and deployment. Examine current incentives, their access and distribution and what impact they have on skills attraction and retention on staff motivation, performance and commitment;

Done An overview of the human resources function was performed, including a review of payroll

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3. Key audit procedures Applied

The following auditing techniques were used to review the performance and efficiency of the entity:

• Inspection of documents, records and physical assets: This involved the examination of documents and records to confirm the value, existence

of items purchased, rights and obligations. Inspection of physical assets also confirms that the assets seen were in existence.

• Observation: This involved observing a procedure or process being performed. • Enquiry : This involved seeking information from client’s staff or external sources. • Recalculation: This consisted of checking the mathematical accuracy of documents or

records and can be performed through the use of Information Technology where appropriate.

• Re-performance: This was the auditor's independent execution of procedures or

controls that were originally performed as part of the entity's internal control. • Analytical procedures: Evaluated and compared financial and/or non-financial data for

plausible relationships. Also included the investigation of identified fluctuations and relationships that were inconsistent with other relevant information or deviated significantly from predicted amounts.

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4. Executive Summary

• The entity does not have a code/policy on good corporate governance; • The Authority did not comply with certain areas of the MMA-ADA’s Act. • Policies and good practices were lacking in areas of asset management, inventory

management, fuel consumption, lease distribution, rental of premises, etc. see pages 9 to 27 for detailed findings.

• Human resource – No evaluation system was in place; thus, appointments may be

biased. Some positions were held without staff being qualified and/or experienced. Breaches of employment contract were noted.

• Income

o Leases were awarded for 25, 50 and 99 years with the latter being free in some instances. There was no documented reason why some 99 year leases were free and some were not.

o Rental agreements for buildings were not up to date and debt collection was being

managed inefficiently. • Expenditure

Many instances were noted where a tender process (for large payments) or a three quote system (for smaller payments) was not being utilised.

• Inventory

Internal control for the management of inventory was poor. Both quantities and valuation of inventory were misstated. Regular inventory counts and reconciliations were not being performed. See detailed findings on pages 14 to 16.

• Fixed assets

The assets register was not up to date. Instances were found where serial number, location of assets, assets numbers/labels were missing. Also, assets were being transferred between MMA-ADA and the Ministry of Agriculture and other Ministries without proper documents or correspondence being sent.

• Cash at Bank

o Management was unable to provide evidence of approval for opening two bank accounts at RBL: 736-770-9 and RBL 686-199-1

o Bank reconciliations were not done for the following bank accounts: RBL 736-770-9 and RBL 686-199-1.

• Income

There was a strong possibility that the Authority may be losing revenue because of under-valuations of rental property, minimal rent charges and not collecting fees in relation to drainage and irrigation services.

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4. Executive Summary – cont’d

• Expenses The Authority operates a cash basis of accounting. All revenues collected were documented and banked subsequently.

• Contracts for the procurement of goods and services over one million dollars

($1,000,000) were not being approved by the Board of Directors or sent for tender board approval (Ministry of Finance). Contracts under one million dollars were not being awarded based on a three quote system of goods and services.

• Instances were noted where sole sourcing occurred (it is possible that better quality at

cheaper prices could have been obtained if contracts were advertised for tender). • Though budgets were being prepared, a detailed breakdown was not available and

instances were found where vehicles were purchased but no authorization was seen in the budget or minutes of the meeting of Board Members. For example, in 2012 four vehicles were purchased and in 2013 ten vehicles were purchased with no appropriate authorization seen.

• The MMA-ADA’s asset management needs improvement. Registers were not kept up

to date, assets were disposed of with no documented evidence, vehicles were crashed with no proper investigation being done or staff being penalized.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments 1. Breach of employment contract

a. Some employees had as much as 294 days leave accumulated. However, this was in

breach of paragraph 5 of the employment contract, which states that staff leave would be forfeited if not taken. See Appendix 1.

Implication This was in breach of the employment contract. Recommendation Employees should be informed that their leave would be forfeited if not taken. Leave should not be accumulated.

b. There was an instance where employees were paid for leave not taken, however this provision was not included in his employment contract. This was noted in the 143rd board minutes. The names and designations of these individuals were not provided. Implication Payment in lieu adds to the Authority's financial burden and was also in breach of the employment contract. Recommendation This should not persist in the future.

c. In accordance with the employment contract, staff were required to state in writing their desire to continue in employment before their employment contract came to an end. No record of this was found in the personal files, nevertheless, their contracts were renewed. Implication This may result in staff not having a valid contract. Recommendation Employees should be informed that they should communicate in writing their willingness to continue employment.

d. An instance was found where no provision for gratuity was in the employment contract. However, the Authority paid gratuity to an individual. See Appendix 2. Implication This was in breach of the employment contract. Recommendation The amount paid should be recovered from the employee. Also, this should not persist in the future.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 1. Breach of employment contract – Cont'd

e. An instance was found where an employee applied for duty free allowance and a

house, however, these provisions were not in his employment contract. Also, there was no evidence that the Board of Directors had approved this. See Appendix 3. Implication This was in breach of the employment contract. Recommendation This should not persist in the future. Management's Comments: a. We accept. Systems would be put in place to avoid this in the future. b. The Board approved of leave for staff at a certain level to be paid for leave. This

was approved by the Board. See Board minutes attached. Management Appendix 1 (Page 83-84).

c. Accept. Staff will be informed of this Clause in their contract by means of a

memorandum. Non compliance would be dealt with as per contract.

Mr. N. Sears was on the fixed establishment and he retired at age 60. Management Appendix 2 (Page 85).

d. Gratuity was paid to him as part of retirement benefit, not through employment

contract. e. Mr. Kevin Cottoy is employed by the Ministry of Agriculture and is seconded to

MMA. (Contract to Government of Guyana). MMA is required to provide accommodation for him. Duty Free concession was not granted by MMA. Mr. Cottoy applied to his employer, the Ministry of Agriculture for Duty Free Concession. In his application he stated that he is the beneficiary of a Duty Free Concession dated May 2014. (We cannot say who granted the Duty Free Concession).

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 2. Personal files

a. Many personal files did not contain integral information such as employment

contracts, approved increases in salaries, approval for promotions, etc. See Appendix 4. Implication This revealed severe deficiencies in the administrative and human resources function. Additionally, because of this, we were unable to ascertain whether the controls over hiring and promoting staff were operating effectively. Recommendation Employee files should be updated with these items.

b. The personal files for a number of employees who held key positions had no documented evidence showing their competence. See Appendix 5 Implication Due to this, we were unable to assess the competences of these employees in relation to their positions. Recommendation An evaluation of the employee's performance should be in his/her personal file.

c. A total of eight personal files were not provided for audit verification. Additionally, there was a file relating to an individual who was not on the staff list. See Appendix 6. Implication Unauthorised payments may be made to employees. Recommendation These files should be located. If no files are located, then files should be created. Management's Comments:

a. Accepted. Human Resource personnel was directed to ensure that all personal files are updated.

b. Accepted. The Board is currently looking at putting systems in place to

implement a staff evaluation exercise.

c. Files are in place for all employees and are available for the Auditor to check. Mr. Cottoy has been seconded by the Ministry of Agriculture. See Management Appendix 3 (Page 86-90).

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 3. Organisation chart

Based upon the organization chart, the Authority did not hire a number of key personnel. See Appendix 7. Implication This may lead to understaffing in some departments. Recommendation The staff numbers and positions within departments should ideally match that of the organization chart.

Management's Comments:

Yes, for the period under review, 2012 January - 2015 May, the Authority was understaffed.

4. Mahaica Mahaicony Abary - Agricultural Development Authority (MMA-ADA) Act a. The Authority employed a fulltime executive chairman. However, this was in breach

of the MMA-ADA Act Second Schedule Subsection 1A which state that a chairman can be appointed but not an executive.

b. The MMA-ADA Act requires the appointment of an internal auditor (Section 5 Subsection 1H), but during the period of review an internal auditor was not employed by the Authority.

c. Annual financial statements were not prepared for the period under review and submitted to the Minister of Finance. This was a non-compliance with the MMA Act Section 31 (Accounting Procedures) Subsection 4 which specifies the submission of these financials.

d. During the period of review there was no Executive Committee to the Board of Directors. This was not in compliance with the MMA Act (Second Schedule) Section 4 - Executive Committee which requires an Executive Committee and monthly meetings.

e. The bank accounts used (RBL; 686-106-6, 763-770-6, 686-199-1) were not approved by the Minister of Finance. This was not in compliance with the MMA Act (Financial Structure, Water Charges & Accounting Procedures) Section 25 Subsection 2 which requires the prior approval of bank accounts used by the Authority to make deposits.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 4. Mahaica Mahaicony Abary - Agricultural Development Authority (MMA-ADA) Act

f. During the period under review there were no separate bank accounts for current expenditure and capital expenditure. This was not in compliance with the MMA Act (Financial Structure, Water Charges & Accounting Procedures) Section 27 - Accounts, which requires the Authority to have separate accounts for capital and current expenditure.

g. There was no system in place for tending, this was not in compliance with the MMA

Act Section 30 – Tendering and Force Account.

Implication

These were breaches of the MMA - ADA Act and also reflected adversely on the Board of Directors.

Recommendations

The Board of Directors should ensure compliance with the Act at all times.


a. This appointment was approved by the Minister of Agriculture. However, this ceased with effect from June 30, 2015, when the life of the previous Board ended. b. We acknowledge. However, an Auditor was employed from July 2015. c. We acknowledge that Annual Financial Statements were not sent to the Minister of Finance. However, we will put measures in place immediately to correct this. d. We acknowledge that there was not an Executive Committee in place during the period under review. However, as at July 1, 2015, an Executive Committee was appointed and currently meets on a monthly basis. (Management Appendix 1) e. We acknowledge. Currently we have no record on file that these accounts were opened in keeping with the Act. However, this matter is currently engaging the attention of the Board of Directors. f. We acknowledge. The current Board of Directors is currently addressing the issue of having separate accounts for Capital and Current expenditure.

g. None was provided.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 5. General

There was no structured evaluation process in place to appoint potential employees and to make the process unbiased. For example, no evidence was found showing that applicants were rated for their qualification and/or experience and the best candidate given the job. Implication This may lead to the recruitment of staff who were not sufficiently competent for the job at hand. Recommendation There should be a formal documented evaluation system in relation to recruitment of employees.


Management accepts the recommendation and will be taking same to the Board for discussion and implementation.

6. INVENTORY

1. Obsolete stocks Included in the financial statements presented for the period 1 January 2012-31 May 2015 was an amount of G$11.053M, for obsolete stocks; however, upon further investigation it was revealed that these stock were not obsolete but were destroyed by fire in 2002. There was no report or documented evidence of this incident.

Implication The financial statements were misstated in relation to this amount as there was no expected future benefit that may be recovered for these assets.

Recommendation This amount should be written off.


The records giving details of the stock were destroyed by fire, not the stock. Most of the obsolete stocks are in a bond. We agreed with the recommendation that the amount should be written off.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d

6. INVENTORY – Cont’d

2. Stock count

a. Ledgers for fuel and lubricants were not updated regularly. Also, stock counts were not done on a regular basis.

Implication Any inconsistencies in relation to the movement and balances of these stock would not be identified promptly. Recommendation These ledgers should be updated daily, and reviewed by the appropriate staff. Also, stock counts should be conducted regularly. b. Based on a stock count done by TSD Lal & Co. on 23.09.2015, it was

observed that physical stocks and records were not in agreement. The reasons for these could not be ascertained. See Appendix 8.

Implication This indicated poor record keeping or loss of physical inventory. Recommendation These variances should be investigated and resolved. The process for recording and distributing of inventory to the various departments should be reviewed.

Management's Comments: a. While stock count was not done on a regular basis, the ledgers recording

purchases and issues were updated regularly. However, this was not done during the audit because the ledgers were in possession of the auditors. Steps will be taken to update ledgers on a daily basis.

b. We have commenced investigation of the variances and will submit a report to the Board with recommendations.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 6. INVENTORY – Cont’d

3. General

a. Inventory was not insured during the period.

Implication In the event of an unexpected risk occurring (e.g. fire and flood), the Authority would suffer losses. Recommendation The Authority should seek to have insurance coverage over their inventory.

b. Examination of Board Minutes and discussions with the current General

Manager revealed that spares for machinery and vehicles were stolen and may be the result of collusion between staff and external parties. Lists of the items can be seen in Appendix 32.

Implication This indicated poor security over the premises. Additionally, it cast doubts over the integrity of staff within the mechanical division. Recommendation There should be daily reconciliation of inventory balances to ledgers. Increased security may be needed for the compound.

c. There was no accurate updated record of the spares being held by the

Authority.

Implication Overall the management of spares may be inefficient. Recommendation The Authority should establish a system for the recording and management of spares with regular physical counts being conducted.


a. Agreed. Board approval was given to insure all assets commencing with

the Main Office. The other assets will be insured as funds become available.

b. Agreed. Management is currently in discussion with a Private Security

Firm. c. Physical check has commenced to reconcile variances between ledger and

actual stock.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 7. EXPENSES

a. Many payments were based on amounts requested by departmental heads. There were no invoices or quotations in support of such payments. Also, purchases were made at the discretion of departmental heads and may not have based on value for money principles (three quote system). See Appendix 9. Implication This may lead to items not being purchased in an economic manner and hence at the expense of the Authority. Recommendation The Authority should request quotations from various suppliers in order to ensure that supplies are procured in an economical way. Also, all payments should be supported by invoices.

b. A list or approved suppliers was not in place. Implication Absence of these controls would increase the probability of purchases not being made in the best interest of the Authority. Recommendation The Authority should establish an approved list of suppliers to procure items.

c. Instances were found when goods received notes were not prepared for items received

by the stores department. See Appendix 10. Implication This may lead to the incorrect amounts being posted to inventory. The amounts may be based on the invoice and the invoiced amounts may be different from that which was received. Recommendation Goods received notes should be prepared for all goods received.

d. An instance was noted where a payment voucher was not approved by the relevant

personnel (finance manager, admin manager or general manager). See Appendix 11 Implication This showed a breakdown of the approval system. Breaches of this may lead to payments being made that are not in the best interest of the Authority. Recommendation All payment vouchers should be approved by appropriate personnel.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 7. EXPENSES – Cont’d

e. A payment of G$3,000,000 was incurred by MMA - ADA to Mr. Adesh Rampratop for repairs to motor vehicle PRR 7716. It was noted that this vehicle was designated to the former Minister of Agriculture – Leslie Ramsammy. This vehicle was not part of the fixed assets register. Implication The Authority incurred expenses not belonging to it. Recommendation Only goods or services procured for the benefit of the authority should be paid for. Management's Comments: a. We accept and have implemented a three quotation system from July, 2015.

b. Agreed, steps would be taken to implement a list of approved suppliers.

c. Agreed. This recommendation will be implemented.

d. The payment voucher was approved by the Executive Chairman.

e. We are aware of a payment of $3.0M for the repair of vehicle PRR 7716 used by

the former Minister of Agriculture. This was approved by the Chairman of the Board.

8. INCOME

1. Rental of premises

a. The Authority did not update the files for tenants regularly. Also, instances were found where agreements were missing. Additionally, many agreements that expired were not renewed. See Appendix 12

Implication This may affect the Authority's claim to rental of these premises. Additionally, it indicated a breakdown of the system of internal controls. Recommendation For every premise rented, there must be a signed copy of the rental agreement in relation to the premise. Also, the agreement must be updated and filed securely.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 8. INCOME

1. Rental of premises – Cont’d

b. There were no pages in the rent ledger book related to several tenants. The

ledger book was the Authority's main method of recording rent receipts and rent outstanding from tenants. See Appendix 13

Implication This indicated a breakdown in relation to the rental of premises accounting and cast doubt over the receipts and receivables amounts in relation to rental of premises. Recommendation There should designated pages in relation to the rental of properties. Also, the pages must be updated regularly.

c. A substantial amount of rent was receivable (G$35m). An aged analysis was

not done; however, upon investigation many of the amounts were over one year. See Appendix 14.

Implication This indicated that the Authority may not be able to recover some of this rent and cast doubt on the ability of the entity to collect moneys from tenants. Recommendation The entity should take legal action to recover these amounts.

d. There was an instance where the tenant (V. Dalip) vacated the premises

without notifying the Authority and it was assumed that the tenant wished to maintain his tenancy.

Implication Due to the lack of communication, the tenant may be billed for rent when he was not actually occupying premises. As a result, it was uncertain whether rental payments will be received from the tenant.

Recommendation The Authority should ascertain whether premises were still occupied by the tenant. If it was not occupied, the entry for the rental income should be reversed. Legal action should be taken.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 8. INCOME

1. Rental of premises – Cont’d Management's Comments:

a. We note the comment and will take action to correct them.

b. We accept the recommendation and will take steps to ensure that the rent

agreements are updated.

c. Management has written the Attorney General requesting that legal action be taken against all defaulters save and except Government Agencies.

d. We do not agree to reverse the rental income since the tenant V. Dalip is still

in possession of the keys to the buildings rented.

9. FIXED ASSETS

a. Several laptops were given to employees, however those who retired/resigned did not return these assets. See Appendix 15.

Implication This indicated that there were poor controls over these assets.

Recommendation The Authority should seek to recover these assets. Also in the future, systems should be implemented to prevent this from recurring.

b. Several assets did not have unique serial numbers. Additionally, the location of several assets were not updated on the fixed assets register. See Appendix 16

Implication Physically verifying assets would be difficult and assets would be difficult to trace, making the area more prone to fraud or error.

Recommendation All assets should have unique serial numbers. Also, the fixed assets register should show the location of the assets.

c. At the time of the audit, instances were found where assets were on the register but

not physically seen. See Appendix 17.

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LETTER OF COMMENTS AND APPENDICES

Findings/Implications/Recommendations/Management's Comments – Cont’d 9. FIXED ASSETS – Cont’d

Implication This indicated a misstatement of fixed assets and a breakdown of controls over fixed assets.

Recommendation The Authority should seek to locate these assets and clearly document their location.

d. Some assets were being cannibalised to repair others; however, there was no

documented evidence that this activity was authorized. Implication Parts from plant and machinery may be easily stolen.

Recommendation All cannibalisation of parts should be properly authorized by the Board of Directors. Also a record of this should be maintained.

e. Motor vehicle PSS 2052, assigned to Shilendra Singh (a mechanic) was crashed and

was extensively damaged. However, no report was forwarded to the Board of Directors and no disciplinary action was taken to date. No rectification had been done to the vehicle.

Implication

The Authority may have to bear the cost of replacing/repairing the vehicle.

Recommendation All assets should be properly safe-guarded and in the event of an accident a full investigation and follow up action be undertaken promptly.

f. Instances were found where Motor vehicles were given to staff and not assigned to departments.

Implication This may cause abuse of the Authority's vehicles. Also, this benefit was not provided for in employee’s employment contracts. Recommendation Employees should only be given a vehicle to use if it is provided for in their employment contract.

g. Contained in Appendix 24 is a list of motor vehicles not registered in the name of MMA - ADA, but in the name of the Ministry of Agriculture.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 9. FIXED ASSETS – Cont’d

Implication

Legally the vehicles do not belong to the Authority.

Recommendation

All assets purchased by the Authority should in the name of the Authority.

h. It was discovered that the Hydromet Office purchased and stored fuel valued at G$19,865,486 at MMA's locations. MMA utilized the fuel with no documented authorization and had reimbursed Hydromet with a vehicle (PRR 2131) costing G$8,060,580in full settlement of this expense. There was no approval of this transaction. It was noted that this was a one off incident.

Implication

Fuel may have been misappropriated.

Recommendation

Inter Authority transactions should have proper approval from relevant authority.


a. The two employees (Saul & Amernauth) who were given computers but retired will be written to requesting the return of the computers. Management will withhold pension to enforce compliance. b. The serial numbers for some of the assets were not recorded but the locations are stated in the fixed assets register. Management will now record the serial numbers. c. The computers stated are in the possession of staff. The chairs are in storage in

one of MMA-ADA's building and are available for the Auditors to verify at anytime convenient to them.

d. Agreed. In an effort to provide farmers with an efficient drainage and irrigation

service, this occurred. Recommendation is accepted. e. Acknowledged; the employee has submitted a report, on October 1, 2015. f. Vehicles were assigned to managers and senior staff to carry out their work. g. Acknowledged. Purchase was made in the Ministry of Agriculture to minimize

on cost. h. Recommendation accepted, verbal approval was given by the Minister of

Agriculture. However, the recommendation will be implemented in the future.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 10. LEASES

a. In relation to leases, there was a database of details of leases issued. There were several differences in relation to the details in the database and the lease agreements. See Appendix 18

Implication This would indicate that there were poor controls over the entering of information to the systems for leases.

Recommendation These differences should be corrected. All information input in the database should be reviewed by an appropriate level of management.

b. Leases were granted for different periods (25, 50 or 99 years), and for different rates

($1,000, $500 or $200 per acre per year). However, there was no documented basis on which these periods or prices were determined. Additionally, it was noted that some leases were given rent free, however, the reasons for this rent free lease distribution was unclear. Implication This showed that the system for the allocation of lease land may be flawed, as there was no basis for the allocation.

Recommendation The Authority should have a basis on which lease land would be granted so as to ensure consistency and fairness in the lease granting process.

c. The Authority could not have identified the latest receipts for several lessees, nor the amounts due in relation to these lessees. See Appendix 19

Implication This indicated poor systems in place for the collection of lease revenue. Additionally, it may lead to lease receivable being incorrectly stated.

Recommendation The Authority should develop a systematic approach to record lease receipts and lease receivables.

d. The authority was unable to obtain several lease agreements due to the fact that they

were destroyed by fire in 2002. See Appendix 20

Implication Due to this, the systems in relation to granting of leases, and collection on lease fees due was not tested. Recommendation The lease agreements should be reconstructed.

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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 10. LEASES – Cont’d

e. The process for filing and upkeep of lease applications was flawed as there were

several instances where application forms were not seen in the application file and information in relation to the contact of lessees was not available. See Appendix 21

Implication This may make the process of recovering debts difficult.

Recommendation The lessees should be requested to provide all necessary information. Management's Comments:

a. The information in the data base is incorrect. This has since been corrected. b. Prior to 2004 twenty-five (25) years lease were issued. After 2003, fifty (50) and

ninety-nine (99) years leases were issued. As it relates to the rent, a reduced charge is payable for riverain lands. This was approved by MMA Board. Rent free lease were issued at the behest of the President.

c. Action will be taken to update the Land Rent Register. d. All leases issued prior to May 2001 were destroyed by fire which gutted the Main

Office. We have managed to retrieved photo copies of some lease from lessees. These are available for the Auditors to verify at any time convenient to them. There is an ongoing exercise to have all copies re-filed.

e. Application forms by some lessees were destroyed by fire in 2001. Files were

reconstructed with documents presented to us by the Lessees.

11. Cash and Bank

During the period, the Authority had three bank accounts. For two of these accounts, bank reconciliations were not done (RBL 736-770-9 and RBL 686-199-1).Monthly reconciliations were done for the other (RBL; 686-106-6).

Implication This may lead to unauthorised transactions not being detected in relation to these

accounts, and also may lead to incorrect balances in the accounts. Recommendation Monthly bank reconciliations should be done for these bank accounts. These reconciliations should have reviewed and approved by the appropriate level of staff.

Management's Comment: The recommendation would be implemented forthwith.

25

LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d

Fuel Consumption

a. Analysis of the fuel consumed for the period January 2012-May 2015 revealed the following (See Appendix 25 for detailed review by vehicle):

Particulars 2012 2013 2014 2015 Total

G$ G$ G$ G$ G$

Vehicles on MMA-ADA assets register 9,988,658 12,023,792 15,328,366 5,855,127 43,195,943

Vehicles not on MMA-ADA assets register 9,780,173 7,818,547 5,897,653 1,485,627 24,982,000

Total fuel consumed 19,768,831 19,842,339 21,226,019 7,340,754 68,177,943

Implication Funds may have been misappropriated and expenses overstated.

Recommendation

The Authority should only provide fuel to vehicles that have been approved by the Board of Directors.

b. It was difficult to establish if fuel consumed by MMA-ADA vehicles was for operational

activities. No log books were being kept. Also, requesting of fuel was not efficiently monitored.

Implication Fuel may be utilized for unauthorized use.

Recommendation The Authority should implement a log book system to record the purpose for which the vehicle was used. Also, each request for fuel should be approved by authorized persons.

Management's Comments: a. MMA paid the fuel bill for several vehicles owned by the Ministry of Agriculture. b. Except for the General Manager and divisional managers/senior staff who drive

themselves all other vehicles have log books. Request for fuel are approved by authorised persons.

26

LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d Contracts administration a. There were no contracts for any recorded payments over $1,000,000 to external suppliers.

See Appendix 22 b. There was no system for public tendering or requesting quotes from suppliers for works

carried out for the Authority. These works were awarded on sole sourcing basis whereby a few suppliers were awarded large contracts. See Appendix 23

Implication This revealed the possibility of collusion and/or misappropriation of the Authority's funds. Additionally, it affects the Authority's ability to achieve value for money

Recommendation The guidelines for the procurement of goods and services should be followed.


a. Eighteen (18) of those payments were made to fortnight workers but were grouped. b. We accept the findings and recommendations were put in place effective July, 2015. Further comment: a. Please note that no comments were received for the other payments.

27

Other Necessary reporting information

1. Over the period 31 plots of state lands were repossessed and reallocated, the reasons for these reallocations could not be ascertained. See Appendix 26.

2. There are 17 pending matters in which the authority is involved; details of these are seen in

Appendix 27. 3. A total of 6 leases were granted waivers of their amounts due to the authority. Details are

seen in Appendix 28. 4. It was highlighted through correspondence with management that over 75% of farmers

default on their payments for drainage and irrigational charges. Due to a lack of sufficient information we were unable to identify the farmers.

5. It was highlighted through correspondence with management, that only 8 major works were

completed during the period under review. Details are seen in Appendix 29. 6. Details of the remuneration of the directors are shown in Appendix 30. 7. Drainage and irrigation charges and land rent collected during the period are;

Period D&I Charges Land rent

Year ended 2012 $131,716,927 $17,478,607

Year ended 2013 $152,860,856 $30,623,004

Year ended 2015 $185,293,887 $16,139,433

Jan 2015-May 2015 $35,848,265 $7,833,889

8. Land rent was last revised in 2000 from $7.50 per acre to $1,000 per acre. 9. Drainage and irrigation charges in the Abary/Berbice area increased from $1,673 per acre per

year in 2007 to $2,500 per acre per year in 2008. The D&I Charges in other areas are discretionary of management

10. The changes in staff as highlighted by the Human Resources/Administration manager can be

seen in Appendix 31.

Information outstanding Management were unable to provide: 1. Details in relation to the arrangements of the security firm or whether one was used. 2. Details in relation to the suppliers that were used e.g. contact information, addresses or

whether they were registered businesses.

Personnel Current Position Leave Period Leave acuumulated

McAlmont Matthew Sluice Attendant 14 days 1 year 107 days Neel Pryce Security Guard 14 days 1 year 12 days Claude James Sluice Attendant 14 days 1 year 155 days Pellham London Operator/Driver 14 days 1 year 17 days Mahaind Madho Sluice Attendant 14 days 1 year 19 days Satyanand Teerbhawan Pump Attendant 14 days 1 year 21 days Neville Nestor Pump Attendent 14 days 1 year 26 days Edward Rodrigues Sluice Operator 14 days 1 year 54 days Doris John Sluice Attendant 14 days 1 year 61 days Moses Rampal Supervisor 14 days 1 year 62.5 daysNatasha McDonal Supervisor 14 days 1 year 7 days Ashton London Supervisor 14 days 1 year 79 days Ronald Singh Trench Cleaner 14 days 1 year 79 days Baldeo Teebhawan O & M Officer 14 days 1 year 91 days Brian Nurse Sluice Operator unclear unclear 252 daysBickram Persaud Senior Pump Operator unclear unclear 70 daysMadhoo Ramcharitar Sluice Operator 14 days 1 year 70 days Rishi Asaram Sluice Operator 14 days 1 year 66.5 days leaveMohamed Takie Sluice Operator 14 days 1 year 65 daysTomby Naidu Trench Cleaner unclear unclear 294 days

Appendix 2 - showing gratuity paid to employee, which there were no provision in his contractName Position Salary Gratuity Requested Cheque #

Nathaniel Sears Supervisor 163,539 200,000 765475074

Name Position SalaryKevin Cottoy Engineer 159,414 28

Appendix 1 - showing Accumulated leave of employees

Appendix 3 - Staff that applied for duty free allowance

Appendix 4 - employees whose contracts were missing key elementsPersonnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department

Wesly John Sluice Operator 50,690 None 50690 yearly22.5% monthly

No None 1 year D&I Division

Hassan Ally Conservancy Attendant 62,637 48 days 62637 yearly22.5% monthly


Wellington Benjamin Conservancy Attendant 50,690 9 days None None NoYes- 9 years as a constable

1 year D&I Division

Mahendranauth RamjitManger Drainage & Irrigation

366,744 46 days 366744 yearly22.5% monthly

Yes- Bachelor in Civil

Yes- 6 Yearsv as an Engineer

1 yearDrainage & Irrigation

Seeram Manroop Conservancy Attendant No info 3 days No info No info No infoYes- 2 months an poition (Labour)

No Info D&I Division

Rajendra Tribhawan Draughtsman No info 104 days No info No info No No info No InfoLand and surveys

Chandrabansi Hookumchand

Trench Cleaner 20,845 None None None No None No Info D&I Division

Heeralall Security 46,936 None None None No None No Info D&I Division

Mahendranauth Doodnauth

Trench cleaner 26,679 None None None No None No Info D&I Division

Denise Hamilton Admin Assistant unclear unclear unclear unclear unclear unclear unclear Admin

Aubrey Charles General Manager No info None No info No info No info Yes- Surveyor No Info Admin

Bernadette Petterkin Administrative Manager No info None No info No info No info No info No Info Admin

Rudolph Gajraj Chairman No info None No info No info No info No info No Info Admin

Personnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department

Kalu Ruclranauth Supervisor 96,916 unclear unclear unclear unclear unclear unclearDrainage and irrigation

Oswald Arthur Sluice Attendant 56,813 unclear unclear unclear unclear unclear unclearDrainage and irrigation

Brian Nurse Sluice Operator 54,696 unclear unclear unclear unclear unclear unclearDrainage and irrigation

Tomby Naidu Trench Cleaner 21,679 unclear unclear unclear unclear unclear unclearDrainage and irrigation

Dalip Kumar Ramotar Sluice Operator 50,690 14 days 50,690 yearly22.5% monthly

No none 1 yearDrainage and irrigation

Micheal Deputron O&M Officer Grade 11 48,052 14 days None None None 13 yrs 1 yearDrainage and irrigation

Tishaunna Blair Trainee 27,879 14 days None None Yes-CXC 2 yrs 1 yearDrainage and irrigation

Bickram Persaud Senior Pump Operator unclear unclear unclear unclear unclear unclear unclearDrainage and irrigation

Madhoo Ramcharitar Sluice Operator 51,310 14 days 22.5% monthly

No unclear 1 yearDrainage and irrigation

Rishi Asaram Sluice Operator 51,310 14 days 51,310 yearly22.5% monthly

NoYes - 4 years as sluice operators

1 yearDrainage and irrigation

Appendix 4 cont'd

Anop Chetram Surveying Technician 55,522 None 55522 yearly22.5% monthly

Yes- Diploma in Land Surveying

None 1 yearLand and surveys

Dineshwari Seeram Senior Trainee 35,483 None None None No None 1 yearLand and surveys 30

Personnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department

Keron Mark Bowman Surveying Technician 55,522 5 days 55522 yearly22.5% monthly

Yes- Diploma in Land Surveying


Lennox Halley Sluice Operator 50,152 None 50152 yearly22.5% monthly


Naresa Ramkaran Senior Trainee 35,483 None None None No None 1 yearLand and surveys

Robin Negesty Trainee 27,879 None None None No None 1 yearLand and surveys

Shevani Samuels Lands Officer 77,439 None 77439 yearly22.5% monthly

Yes None 1 yearLand and surveys

Kawall Bharat Manager Land & Surveys 316,112 56 days 316112 yearly22.5% monthly

Yes- Diploma in Land surveying


Doodnauth Dwarka Sluice Operator 57,866 None None None No None 1 year D&I Division

Nathaniel Sears Supervisor 163,539 42 days None None NoYes-11 years at G.P.M

1 yearMechanic Division

Clyde Norton Conservancy Supervisor 123,343 52 days None None NoYes- 18 years Operator

1 year D&I Division

Carlon Rigby Mechanic/ Driver 73,689 None 73689 yearly22.5% monthly

No None 1 yearMechanic Division

Kevin Cottoy Engineer (Agricultural) 159,414 28 days 51,310 yearly22.5% monthly

unclear unclear 5 yearsMechanic Division

Desmond Yangerpatty Conservancy Attendant 55,522 16 days 55522 yearly22.5% monthly

NoYes- 2 years as a labourer

1 year D&I Division

Appendix 4 cont'd

Appendix 5 - employees whose files were missing evidence of their competencePersonnel Current Position Qualified Experiences PeriodAubrey Charles General Manager No info Yes- Surveyor No InfoBernadette Petterkin Administrative Manager No info No info No InfoRudolph Gajraj Chairman No info No info No InfoHansraj Bishram Mechanic No No info No info

Mahendranauth Ramjit Manger Drainage & IrrigationYes- Diploma in Technolgy and Bachelor in Civil Engineering

Yes- 6 Yearsv as an Engineer 1 year

Kawall Bharat Manager Land & Surveys Yes- Diploma in Land surveying None 1 year

Simone Edwards Finance Manager Yes - CAT qualifiedYes - Assistant Supervisors since 2003

1 year

Shilendra Singh Manager - Mechanical No Yes - 6 years as mechanic 1 yearWilliam Ross Manager IT Yes- Degree in Computer Science None 1 yearGodfrey Woodroffe Senior Supervisors Yes - Bsc in Mechanical Engineering none 1 year

Not received: Not on Staff List:

Somdatt PeraudShawin Walcott Kevin CottoySuresh TombyDevon SharpeTrainee:Jehu RawlinsLathman SanasieAshton BlairNavindra Raghoo

32

Appendix 6

Appendix 7 - Comparison of organization Chart & staff listName of Position

2012 2013 2014 2015Admin Dept 2 Clerk -1 -1 0 0Finance Dept 5 Clerk -3 -1 0 0Secretariat Dept Land Admin Officer -1 0 -1 -1L&S Division Manager -1 -1 -1 -1

Land Officer 0 0 1 1Clerk 0 -1 -1 -1Surveyor Techn 0 0 4 3Information Tech Officer -1 -1 0 0

D&I Department Manager -1 -1 -1 -124 Sluice Operator -2 -3 -5 -4Senior Pump Attendant -1 -1 -1 -12 Pump Attendant 0 0 1 1Supervisor Mahaica & Mahaicony 0 0 0 0Supervisor-Office -1 0 -1 0Secretary -1 -1 -1 -15 Area Supervisor 0 -3 -3 -22 Carpenter -2 -2 -2 -2Labourer 0 0 0 05 Supervisor- Conservancy 0 1 1 0Land Admin Officer 0 -1 -1 -1Trench Cleaner 0 -1 -1 -13 Security Guard 0 -2 -1 -12 O&M Officer 0 -2 -2 -2Driver 0 0 0 04 Watchmen 0 0 -2 -2D&I Officer 0 0 0 0Jnr. Office 0 0 0 0Operator 11 0 0 0 0

Mechanical Dept Manager -1 0 -1 -1Mechanical Supervisor 0 0 0 0Secretary -1 -1 -1 -1Storekeeper -1 -1 -1 -12 Mechanic 111 0 0 0 03 Mechantic 11 0 0 0 04 Mechanic 1 -3 -3 -2 -2Pump Operator -1 -1 -1 -1Labourer -1 -1 -1 -12 Fitter Mechanist -2 -1 -1 -12 Auto Electrician -1 -1 -1 -1Welder 111 -1 -1 -1 -1Welder 1 -1 -1 -1 -1Engineer 0 0 0 1Mechanical Assistant 0 0 -1 -1Mechanic Officer 0 -1 -1 -1Mechanic Helper 0 -1 -1 -1W/Shop Attendant 0 -1 -1 -16 Trainee Mechanic 0 -5 -2 -27 Engineering Trainee 0 -1 -4 -22 Supervisor 0 0 -2 -1Driver 0 0 0 06 Trainee Clerk 0 0 1 2

The above shows a the in consistencies between the organizational chart and the staff list.

33

Staff List

31

Physical Systems U.O.M VarianceLubricants# 50 397 189 Litres 209# 140 748 68 Litres 680# 46 - 46 Litres (46)DEXTRON - 9 Litres (9)SOB 55 193 Quarts (138)COOLANT 87 62 Litres 25# 40 365 97 Litres 268

FuelOrange Tank 14,531 11,855 Litres 2,676Black Tank 3,750 1,605 Litres 2,145

No. Item Description UOM Physical Quant Quantity In System Variance

Spares1 Brake Band Each 7 4 3 2 Coolant Filter LFW 4073 Each Nil 1 1 3 Flex Hose Each Nil 5 (5) 4 Grease Nipple 7/16 Each 6 14 (8) 5 Hand Pump Each 3 Nil 3 6 Welding Shield Each 1 3 (2) 7 Track Roller Each 6 Nil 6 8 Wire Brush Each 5 (3) 9 Hack Saw Blade Each 9 37 (28) 10 Water Seperator Filter 117-4089 Each Nil 5 5 11 Fuel Filter 296 Each Nil 62 62 12 Fuel Filter 1R0750 Each Nil 9 9 13 Funel Each 16 1 (15) 14 Bushing Small Each 4 4 - 15 Bushing Large Each 2 5 (3) 16 Oil Filter C-1008 Each 1 2 (1) 17 Plastic Steel Each 1 34 (33) 18 Silicone Each Nil 8 8 19 Bronze Rod Each 7 25 (18) 20 Insulation Tape Each 12 41 (29) 21 Grease Gun Each 1 1 - 22 Grease Nipple 7/16 Each 9 2 7 23 Belt B42 Each 4 3 1 24 Fuel Filter 3886 Each 1 NIL 1 25 Belt A68 Each 4 8 4 26 Belt A74 Each 4 NIL 4 27 NSK Bearing Each 9 NIL 9 28 Qust Bearing 620622E Each 6 NIL 6 29 NTN Bearings Each 6 NIL 6 30 Brake Fluid Delphe 25ml Each 3 NIL 3

Mora Pump station

Liters Fuel 480 362 118

34

Variance

DescriptionAppendix 8 - differences with system balances and physical inventory

Unit of measurement Description Balance as per Ledger

Physically verified

Appendix 9 - Payments made with just requests from department heads

DATE PAYEE PARTICULARS CHEQUE NO AMOUNT

27-Mar-12 P. Jagmohan Payment for Oxygen & Acetalyne for use in workshop 765475151 111,414$

23-Apr-12 W&H Rambance Payment for Spares purchases 765475486 94,404$ 1-Jun-12 A. Delima Materials supplied - Mix Loam 765481213 2,679,600$

20-Jul-12 Nazim Yusuph Construction work at D'Edwards Sluice House 765485104 165,000$ 29-Oct-12 Farfan & Mendes Ltd Purchase of items to be used on 051 chain saw 765492073 83,730$ 30/1/2013 Sarah' Automotive Purchase one (1) p781466 air drye filter foe gkk 1395 765496147 17,400$ 27/2/2013 Phagoo's General Store Items purchased for Mechanical Workshop 765499730 11,760$

04/03/2013 G. KhaderuCost of 1500 poly bags @$90.00 each for use at seed plant 765500147 135,000$

09/04/2013 Laparkan Trading Paym,ent for repairing on (1) photo copy machine 765505132 84,680$ 12/04/2013 M. Gafur Payment for steel pulley with grease nipple 765511236 580,000$

31/07/2014 Bibi. M. NeezamdeenPayment is for the cost of electrical items for use at Main Office, Mechanical Compound and envirous 765530074 315,884

04/09/2014Guyana Tractor and Equipment

Payment for 6 312 TAS and 6 17 plate battery to be used on CAT #8 765530372 256,128

30/10/2014 B. Solomon

Advance for contractor building perimeter fence around mechanical compound on contract # E183/2014 and building twenty (20) new tables for MMA open day 765530891 336,000

10/02/2013 S. Etwaroo

Part payment on contract ADM#207/2013 and D&I# 192/2013 for extension work done to structure at Mortice left bank of Mahicony River 7655510551 790,000$

Appendix 10 - purchases where there are no goods received notes

DATE PAYEE PARTICULARS CHEQUE NO AMOUNT27/2/2013 Phagoo's General Store Items purchased for Mechanical Workshop 765499730 11,760$

12/04/2013 M. Gafur Payment for steel pulley with grease nipple 765511236 580,000$

Appendix 11 - Payment voucher not approved

DATE PAYEE PARTICULARS CHEQUE NO AMOUNT

25/3/2015 M. Singh

Payment for replacing and installing electrical components on vehicle No.PMM 164 on March 20,2015 765540986 15,600$

35

Amount due based on last update of file

300,000

210,000

410,000 459,500 525,000 72,000

9,320,000

5,600,000 135,000

No file

No fileNo fileNo file

Appendix 13 - tenants where there were no pages in the ledger book

Building No File last updateLedger last updated

ID NO B78 & B81 31/03/2015 not in ledger

Unclear 07/07/2015 not in ledger

Appendix 14 - showing rental outstanding

Building No

Unclear

ID NO 7

ID NO B46ID NO B67B68

ONV Complex

B72ID NO B6ID NO B65

ID NO B9

B83ID NO B8

B68

ONV Complex

B72B83

ID NO B65ID NO B67ID NO B8

ID NO B78 & B81

Unclear

Appendix 12 - showing files that were poorly kept.

Building No

ID NO 7

ID NO B9

ID NO B46

Unclear H Nauth & SonsIvor MendoncaB.S Roy

Dipcon Engineering Services LTD

Llewlyn BaileyVevakanand Dalip

Guyana Rice Development Board

Barbara HamiltonKester SullivanMicheal Mc CalmonDavid Andrew Carter

Ministry of Transport & Hyraulics

Guyana Lifestock Development Authority

Tenant

Tenant

Guyana Rice Development Board

Vevakanand Dalip

Outstanding at 31/05/2015 as per ledger

Tenant

486,000

360,000

573,500 746,000 425,500

687,500 1,200,000 460,000

140,000

6,717 61,500

H Nauth & Sons

Guyana Lifestock Development Authority

David Andrew Carter

Barbara Hamilton

Kester SullivanLlewlyn Bailey

Dipcon Engineering Services LTD

B.S RoyGuyana Water IncMicheal Mc Calmon

Ministry of Transport & Hyraulics

Ivor Mendonca

24,684,000

ID NO B8Total Due 30,730,717

36

900,000 Guyana Fire Service

37

Appendix 15 - laptops held by employees that have resignedYEAR OF Code Original

ACQ DESCRIPTION Location Cost

2013 152Hewlett Packard 2000-2B44DX Notebook Computer- (3)

D&I -Saul, Natasha (nw) Admin - Sewkarran 361,920

2013 153 Asus X502C Notebook Computer- (4)Mechanical:- Amarnauth, Godfrey,

Shilen, Gajadhar 411,840

Appendix 16 - Assets without unique serial numbersYEAR OF ORIGINAL

ACQ Code DESCRIPTION Location COST

2011 139HP Pentium Dual core E 5700 PC with HP Le 220 22" wide monitors (4)

Not Working, D&I (Natasha), Lands (Dawnette), Mechanic (Godfrey) 730,320

2013 152Hewlett Packard 2000-2B44DX Notebook Computer- (3)

D&I -Saul, Natasha (nw) Admin - Sewkarran 361,920

2014 161 HP Pavillion Notebook PC-(4)ADMIN -Charles, Peterkin, & Simone;

D&I - Ramjit 751,8002014 162 Asus Inspire Notebook PCs- (2) Lands - c/o William D&I- Natasha 207,900

2014 164 Hewlett packard Notebook Pcs- (3)Lands c/o William & Kawall Admin -

Stores 249,9002014 170 Hp Split 13x2 Notebook PCs-(1) Admin 292,950

Appendix 17 - assets not available for physical inspectionYEAR OF

ACQ Code DESCRIPTION Location ORIGINALCOST

2010 137

Toshiba Satellite L 675D-S7042 17.3" widescreen Laptop Computer (1) - S/N: YA200711K, XA531540K William 405,960

2012 149Toshiba Satellite C650 Series 15.6" widescreen Laptop Computer- 2

Engineering-Mr Sarran Lands Admin -Donette 243,950

2014 222Folding Chairs- Four pack x 50- 200 Chairs Admin Stores 909,904

2010 41 Surveyors Precision Road Wheel Lands & Survey 33,037

Appendix 18 - Inconsistencies between lease documents and databaseLease # Name # Of Acres Data Base Lease

812Navina Chandra Raj Dhanraj 7.2185 55Yrs 99Yrs

1195 Sahadeo Jagdesh 4.3019 40.3019 Acres 4.3019 Acres1238 Albert Shubhan 38.433 34.433 Acres 38.433 Acres

Lease # Name First name # Of Acres841 Ramdass Mark . N 9.01

76 Ricks Sari Co Fazal Habibulla 183.1255 Jagroop Philip 344.72348 Kisson etal D 12.3116 a/k Willie Boy Authar 10.521165 Persaud Ganesh 4.8071041 R.S Khan Shamsheer 0.330962 Persaud Guitri 2.3471193 Allen Jarrel . E 28.12769 Rachpaul Anirhu 57.7971078 Rafeeoodeen Mohamed 114.8811297 Sookra Krishen .K. 61.521061 Singh Claudette 296.62311063 Singh Claudette 221.77371157 Ross Albert 28.66731261 Semple Vounda Yuonola 35.63211300 Moore Rawle &Alison 12.5191075 Suenarine Shandicka. N 188.6773804 Singh Pancham 5.5484149 Hamilton Humberto 39.5322Appendix 20 - Lease agreements burnt in the fireLease # Name First name # Of Acres209 Charles Evan.S. 22.2714248 Singh Inderjeet 25.34

76 Ricks Sari Co Fazal Habibulla 183.1255 Jagroop Philip 344.72348 Kisson etal D 12.3116 a/k Willie Boy Authar 10.52804 Singh Pancham 5.5484149 Hamilton Humberto 39.5322

Appendix 19 - Leasees which the latest receipts nor amounts due could not be ascertained

Lease files with no applications

Lease # Name First name # Of Acres1165 Persaud Ganesh 4.807536 Persaud Parbattie 58.00639 Rampersaud Ramesh 22.880760 Amjad Esther 7.463769 Rachpaul Anirhu 57.797855 Hopetown Land Co-op 885.7571069 Rampertab Ramanand 9.6781165 Persaud Ganesh 4.8071041 R.S Khan Shamsheer 0.330928 (Exp) Persaud Bhagwan 10.52

Lease files with no contact information

Lease # Name First name # Of Acres855 Hopetown Land Co-op 885.7571238 Shubhan Albert 38.4331021 Persaud Denesh 62.894595 Mahamad Abdool.R. 126.6699769 Rachpaul Anirhu 57.7971078 Rafeeoodeen Mohamed 114.8811101 Haph Ceymona 180.7491164 Subhan Ahmad karim 29.9531297 Sookra Krishen .K. 61.521061 Singh Claudette 296.62311063 Singh Claudette 221.77371275 Chichester Junior Clairmont 12.96781157 Ross Albert 28.66731199 Singh Stacy 29.5491261 Semple Vounda Yuonola 35.63211300 Moore Rawle &Alison 12.5191303 Nicholson Joylyn, Gratien, Herman 15.2171075 Suenarine Shandicka. N 188.67731076 Suenarine Shandicka . N 153.49611115 Pereira Ryan Persaud & Julio 288.51804 Singh Pancham 5.5484209 Charles Evan.S. 22.2714

Appendix 21

Appendix 22 - Payments that did not have contracts

PAYEE - 2012 PARTICULARS CHEQUE NO AMOUNT

A. Delima Materials supplied - Mix Loam 765481213 2,679,600$

A. Delima Supply of Mix loam 765492301 2,192,400$

A. Delima Payment for mixed loam supplied 765495572 1,265,000$

A.Delima Payment for Loam supplied 765485847 1,674,750$

Agri Parts

Items purchased for CD17D6, CAT # 5 ,

CAT # 2 312 7 CAT # 5, 312 765474921 1,104,923$

BK Quarrie Inc. Purchase of 200 tons crusher run 765485122 1,400,000$

D. Abrams - D. Yangarpatty

Service rendered for F.N.E Jan 20th ,

2012

765470671-

724 1,254,152$

D. Balkarran

Surveys donr in Murtice Wash clothes

and Esan and Jacob 765486064 1,456,067$

D.Abrams - D. Yangerpatty

Service rendered for F.N.E Feb 3rd ,

2012

765474625 -

684 1,429,888$

F. Amad- D. Yangerpatty Service rendered for FNE Aug 17, 2012

765485516-

485570 1,192,838$

F. Amad- D. Yangerpatty

Service rendered for F.N.E Sept

14,2012

765485905-

5971 1,000,137$

F. Amad- K.Singh Service rendered for FNE June 22, 2012

765481565-

1610 1,062,190$

F. Amad-D. Yangerpatty

Service rendered for FNE August

3,2012

7654985358-

416 1,192,867$

F. Amad-D. Yangerpatty FNE September 28, 2012

765491717-

784 1,235,620$

F.Amad-D.Yangerpatty Service renderd FNE2012.03.02

765474965-

5017 1,096,721$

F.Amad-D.yangerpatty Service rendered FNE 2012-08-31

765485700-

757 1,015,729$

Fyuse Hoosain

Excavation works done at Now or

Never canal and at High Dam Trench 765481257 1,010,400$

Guyaan Rice Producers

Association

Cost of 125 bags of urea fertilizers x

165 bags of 15-15-15 fertilizers for

Mma ricefield 765485679 2,278,000$

Guyana Rice Producers

Association

Cost of fertilizers and seed paddy for

MMA-ADA 765495391 2,712,000$

H. Ramroop

Supplying Mora Wood to Mma/ADA to

be used for construction of Bridges &

Revetment 765481460 1,058,760$

H. Ramsewack

Supply of Loam for use on all Weather

Road 765495610 1,458,730$

H. Ramsewack

Supplying 1013cy loam for All weather

Road 1013cy x 2900 unit Price 765485089 2,937,700$

40


H.Ramsewack Supplied of mix loam for road repairs 765485427 1,595,000$

Industrial Supplies

Purchases of hydraulic oil # 68 & drums

of grease 765480869 1,370,530$

Industrial Supplies of Guyana Purchase of 6. Drum of EP3 grease 765492525 1,426,793$

Kumar Yvonne sons and daughters

Cost of materials use in bakery project

thru Ministry of Agriculture 765491674 1,207,560$

L. Narain Spares for Machine 765474923 1,160,633$

L. Narain

Items purchased (payment of 35%)

not: 65% of payment was made on

cheque 765481074 May 23,2012 765485093 1,992,786$

L. Narain

Supplied of One (1) used Caterpillar

312 tract Excavator 765485637 11,330,000$

L. Narain

Spares for caterpillar & new Holland

Excavator 765491678 1,687,283$

L. Narain

Supply of engine for New Holland

Grader 765495566 1,804,000$

L. Narain

Purchase of track chain for Caterpillar

D6 Dozer 765474942 1,747,010$

L. Narain

Suply of spares for new Holland and

caterpillar excavators 765495569 1,281,856$

L.Hercules

Supplying 899'' green heart piles for

use to construct bridge 765485852 1,199,800$

L.Narain

Spares purchased for New Holland

Equipment 765485854 2,994,416$

Lakeram Narain

Payment for supply of one used

caterpillar 312 track excavator 765481074 3,700,887$

M.S.Saffie

Final payment for land preparation of

rice land situate at trafalgar on

contract # E 115/2012 765485287 1,305,016$

Matthew Famey

Supply of piles use to construct bridges

in the Mahaica/ Mahaicony area 765492279 1,157,150$

N. Bhopaul White sand supplied 765492646 1,110,575$

N. Bhopaul

Supplying 280 cubic of sand @ 2000

per cubic & 398 cubic loam @ 2600 per

cubic for May 30,2012 to June 16,2012 765481546 1,594,800$

O.C. Bargoo-S.Teerbhawan

Service rendered for FNE October 12,

2012

765491930-

765491998 1,138,992$

P.L.James

Payment for materials (greenheart

piles) for bridge in Mahaica D&I area 765492248 1,449,000$

41


Peter Lyn JamesSupplying of 4160 BM of green heart

Lumber for use at De'Edward sluice 765492627 1,227,200$

Peter Lyn James

Supplied of Lumber to construct

revetment for D' Edward Sluice 765495385 2,926,025$

Peter Lyn James

Cost of green heart piles used at D'

Edward sluice 765495404 1,420,200$

Peter Lyn James Supply of (4368 BM) lumber 765495564 1,288,560$

Peter Lyn James

Supply of green heart lumber and piles

for revetment work at Dedward, Abary

sluice & wash cloth bridge 765495762 3,586,585$

Peter Lyn James

Greenheart supplied for construction

of bridges & revetment in Abary -

Mahaica area 765470614 1,575,000$

Peter Lyn James

Construction of revetments and

bridges at Mahaica 765481140 2,389,600$

Peter Lynn James

Supplying 7075 Bms of lumber @ $290

per Bm for use on D&I dept for

construction of Bridges & revetment 765481251 2,051,750$

Peter Lynn James

Purchase of Lumber fro construction of

bridges & revetment 765481463 1,619,911$

R. Balram-S.Andrew Service rendered for FNE 2012-11-09

765492306-

765492370 1,539,917$

R. Ramoutar

Polly Tubes to be used in the M'ca &

M'cony D&I areas 765481078 1,685,470$

R. Ruben

Supply of Lumber to be use at

D'Edward sluice 765492457 1,249,325$

R. Ruben

Green Heart Lumber supplies for use at

D'Edward sluice 765492635 1,371,750$

R. Ruben

Purchase of green heart lumber for

construction of Bridge & revetment 765481062 1,358,940$

R. Ruben

Purchase of greenheart lumber for

used in D&I dept for construction of

Bridges and revetment 765481149 1,209,010$

R. Ruben

Purchase of greenheart lumber for use

in D&I dept for construction of Bridges

& revetment 765481237 1,322,400$

R. Ruben


construction of Bridges & Revetment 765481419 1,238,880$

42


R. Ruben

Supplying of 4650 BM green Heart

Lumber for use at D' Edwaed Sluice 765495643 1,371,750$

R. Ruben Sawmill

Purchase of greenhaert lumber to use

in D&I Dept for construction of

revetment and bridges 765481050 1,325,880$

R.Ruben

Supplying (4300) on Rough care heart

lumber for use at D' Edward sluice 765495512 1,268,500$

R.Ruben


construction of Bridges & Revetment 765481544 1,237,720$

R.Ruben Purchase of 4406 Bms of greenheart 765481651 1,277,740$

R.Ruben

Lumber Supplied for Construction of

Bridges & revetment 765481694 1,330,230$

R.Ruben

Lumber purchased for construction of

Bridges & Revetment in D&I Dept. 765485081 1,299,200$

S. Andrew- D. Yangerpatty

Service rendered for FNE November

23, 2012

765492543-

609 1,483,869$

S. Andrew- D. Yangerpatty Service rendered for FNE Dec 21,2012

765495646-

5707 1,361,491$

S.Andrew-D.Yangerpatty

Service rendred for FNE October 26,

2012

765492153-

2172, 2174-

2220 1,199,280$

S.Andrew-D.Yangerpatty Serivce rendered for FNE Dec 07, 2012

765495436-

5498 1,509,253$

Toucan Industries Inc

One (1) Industrial-welder-bobcat 250

W/No Battery 765485981 1,090,400$

Trans Pacific Motor Spares

Purchase of oen Mitsibishe Tray Canter

for the MMA-ADA 765481075 1,800,000$

Tropical Woods & Wood Products Cost of Lumber Supplied to MMA 765485677 1,069,250$

V. Bandhoo

Payment as per attached - Advance-

MOA 765481400 1,000,000$

Vish Trading Co. Spares for Equipment 765481685 2,473,701$


A. Delima Supply mix Laom 432 cuyd 765500122 1,252,800$

43


A. Delima

For supplying 476 cuyd of mix loam

@$2900 per cuyd 765504739 1,380,400$

A. Delima

Supplying 532 cubic of mix loam

@2950/cubic 765505093 1,569,400$

A.Rampratap

Advance payment on vehicle PRR 7716

(MOA) 765511168 3,000,000$

Anthony Delima

Supplying of 504 cubic yard mix loam

at $2950 (cubic yrd) 765505030 1,486,800$

Autorce Enterprise Ltd Payment vide telex for Equipment 15,212,703$

Autorce Enterprise Ltd via Telex

Freight for shippinh of Vehicles &

Equipment that was paid for on

October 22, 2013 8,570,320$

BAL

Payment for one Toyota Hilux Double

Cab Pick-up (4x4) for Hydromet - offset

against fuel purchases 765496326 8,060,580$

D. Mahadeo

Items required for repairs to D6

Buldozor, CA#& 312 CAT #4 and 2650

John deere Tractor 765504315 1,112,705$

Guyana Rice Producer's

Assocaiation

the cost of 266nags of Urea Fertilizers

& transportation delivered to MMA on

17-07-2013 765519558 1,847,800$


Association

the cost of fertilizers purchase for

spring crop 2013 765504449 1,925,000$

H. Ramsewack

Cost of supplying 1514 cubic pf Mixed

loam 765504996 4,466,300$

H. Ramsewack

Cost of 522 cubic yrds of mix loam

@2950 per cubic yrd for road works 765505158 1,539,900$

H. Ramsewack

Payment for Supplying six hundred and

twenty (620) cubic yrd mix loam for

use on MMA's Allweather road 765511222 1,953,000$

H. Ramsewack Payment for mixed loam supplied 765511234 1,714,835$

H. Ramsewack

Payment for Greenheart piles for D&I

works 765511166 2,050,650$

H.Omed

Payment on contract ADM#235/2013

land preparation inrear of Trafalgar

total contract Amount $2455200 less

$709,440 for 2956 ltres of fuel @$240

supplied by MMA 765519507 1,745,760$

Heavy Quip Inc via telex

Advance Payment for Engines for

Machinery 8,322,655$

L. Narain

Supply of Cylinder seals for 312

excavator 765500061 1,290,160$

44


L. Narain Supply of engine and parts 765500296 2,345,075$

L. Narain

Same for 12 Twelve fuel injector #

2830957 for NH excavator NH#1 E265

and 765504185 2,640,000$

L. Narain

Purchase one (1) new 671T detroit

diesel engine fo TR17 765504748 3,062,190$

L. Narain Payment for one engine 765519629 1,776,500$

M. H. Famey

Payment for Greenheart piles supplied

for D&I Works 765511113 1,956,000$

M.S.Ali

D&I work done at perth biabu stoff off

to kuliserabu & cottage/ Planterhall

side line 765499707 21,508,600$

Maria Dolores Hernandez stable

via telex for machinery 10,898,506$

N.Sukhdeo

the cost of materials for Mortice

Structure, strath Campbell Structure,

Burma Main drain Structure, Yankee

Sluice and Ranch Dm Structure 765519401 1,535,320$

Navindra Arjune and Kavita

Sookraj Arjune vide Telex for

Caterpiller Engine 2,513,500$

P. James

Supplying seven hundred and forty

four (&44) feet piles in total ( fourteen

piles ) for use within Mma's project

areaa to contract bridges and

revetment 765505169 1,339,200$

P. James

Supplying 6272 BM green heart lumber

for use within MMA's project areas

construct bridges and revetment 765505170 1,850,240$

P.L. James

Payment for lumber supplied for

revetment works at Mahaica 765500492 1,840,400$

P.L.James

Payment for Greenheart piles for D&I

Works 765495955 1,860,000$

Peter Lyn James

Lumber supplied for construction of

bridges & revetments at Abary

Mahaicony area 765500213 2,017,800$

Peter Lyn James

the cost of Materials for the M'ca

Bridge works 765504344 1,566,000$

R. Bissondat

Cost of materials for yankee canal

structure, excavator conservancy D&I

rosignol compound 765510358 1,408,475$

R. Ramoutar

Purchase of poly tubes for emergency

D&I works 765500351 1,368,000$

45


R. Ramoutar

Purchase of 3-4 ft tubes to be used at

ranch Dam structures 765504983 1,722,600$

R. Ramoutar

Costs of items for Yankie Canal

Structure 765504991 1,398,130$

R. Ramoutar

Cost of 4-36 poly tubes to be used at

Biaboo Inside Dam 765505103 1,300,000$

R. Ruben

Payyment for supplying (4142) BM,

greenhear lumber for use at Profit

sluice and to construct bridge at Hyde

Park 765511086 1,221,890$

R.Ramoutar

the cost of 4-36 poly tubes to be used

in the M'ca D&I area 765504213 1,300,000$

R.Ramoutar

Cost of items for Mortice Structure and

Cost of 10-18 poly tubes (1200,000) for

D&I works and items for shed front

office (30,120) 765510522 1,371,820$

R.Ruben

Payment for supplying four

thousdand,four hundred and two

(4402) BM Green heart Lumber for use

at Burma Road- Bridge& Revetment 765519501 1,298,590$

Regal Stationery & Computer

Centre

Office furnitures, cabinets and chairs

purchases 765519559 1,121,836$

S. Andrew- D.Yangerpatty Service rendered FNE2013-02-15

765496328-

370-

765499671-

679 1,387,304$

S. Andrew-D. Yangerpatty Service rendered FNE March1st,2013

765499818-

765499872 1,203,177$

S. Bissoon

Payment for supplying four thousand

(4000) BM lumber for use within D&I

dept for repairs to pump House 765496164 1,240,000$

S.Andrew-H.Ramcharitar- Service rendered for F.N.E 18 Jan,2013

765496029-

070 1,000,904$

St. Anne Consignment Auction Payment vide Telex for Harrow Disc 5,256,625$

Trust Company

Payment vide Telex for Vehicles -

Mercedes Benz & Landrover

Freelander 6,869,500$

Trust Company

Payment vide Telex for Vehicles for

MOA, (To be repaid by the Ministry) -

Toyota Landcruiser - 2 14,045,500$

Trust Company Ltd

Advance Payment vide Telex for Buses

& Rav 4 1,408,402$

46


Vish Trading Company Inc

one 312 caterpillar excavator and

complete undercarriage full payment 765510329 12,200,000$


Duane Holder

Payment for spare parts for use within

the Mechanical division 765525828 1,397,147$


Cost of fertilizers and transportation

from RPA to MMA 765525890 1,272,000$


Association

Payment is for the cost of fertilizers for

spring crop 2014-2015 765535949 2,106,000$


Association

Payment for the cost of fertilizers and

transportation for autumn crop 2013-

2014. 765525560 2,476,500$


Association

Payment for the cost of seed paddy

and transportation for autum crops

2013 765530768 1,354,500$

Guyana Tractor and Equipment

Payment for items purchased for (New

Holland -NH # 3) 18 rotar skaio bottom

roller 765530249 1,879,200$


Spares purchased for Fx1, CAT# 5

(312), Fx2 and CAT # 6 (312) 765530470 5,440,632$


Items to be used on fx2 (1 XKAQ-00219

seal , 250 5/8 bolt and nut , 23 bottom

roller 8llb-2002) 765530953 2,412,800$

H. Omed

Payment is for land preparation of 100

acres of rice land situate in rear of

Trafalgar on contract # E106/2014 (full

payment ) 765525747 1,180,000$

H. Omed

Payment for the cost of harvesting

4612.2 bags of paddy for MMA in rear

of Trafalgar 765535672 1,660,392$

H. Ramsewack

Costs of supplying 21 loads of mixed

loam (588 cubic yard at $2950.00 per

cubic 765520049 1,734,600$

H. Ramsewack

Payment for supplying nine hundred

and fifty seven (57) cube yards mix

loam for use on MMA's all weather

roads .(Access roads) 765520306 3,014,550$

47


H. Ramsewack

Payment for supplying nine hundred

and eighty cubic yards mix loam during

the period March 4, 2014 to March 8,

2014 for use on all weather roads

within MMA's scheme 765525592 3,087,000$

H. Ramsewack

Payment for suppling one thousand,

four hundred and forty two (1442)

cubic yard mix loam for use on MMA's

all weather road 765525618 4,542,300$

H. Ramsewack

Supplying two thousand ,two hundred

and seventy three(2273) cubic yrd mix

loam for use on the MMA's all weather

road 765530832 7,159,950$

H.Ramsewack

Supply mix loam to MMA

(532cuyd@$2950) to be used for

repairs to all weather road 765519707 1,569,400$

Halim Omed

Land preparations (fuel p'ment) done

on 195 acres of land situated in rear of

Trafalgar on contract #E 215/2014 765536048 2,379,000$

Heavy equipment ink via Telex

Final Payment for shipping engines &

Harrow Dics 1,539,329$

Industrial Supply of Guyana

Payment for (4) four drum grease EP 3-

180 kgs 765519654 1,013,756$

Ivan George Lyn

Payment for supplying 931 ft green

heart piles and 3414 RM green heart

lumber all for use to construct

revetment at Farm sluice 765519997 2,583,930$

J. Armogan

Payment for 1200x R20 Hauler truck

tires 24@490= 11,760@212 and 17.5 x

25 wheel loader tires 8 @

$1589=12,712 @212 765536047 5,188,064$

Jacqulyn Mc Laren

Refund- D&I charges (Reference -

Seafield Coop) 765535909 1,100,000$

Joe Armogan

Payment is for GT Gazebo 30x10

canopy party tents with sidewalls

complete with hardware, GT00HW

10'x20 canopy tents with 1 3/8"

powder coated all steel canopy frame,

foot plates, valance, pvc folding tables

and folding chairs-four pkx50-

200chairs. (Total $11,098.00 us$ x

212= G$2,352,776.00 765535971 2,352,776$

48


Joe Armogan

Payment is for items listed as shown

on invoice 765536167 1,831,158$

L & L Equipment Sales - Telex Payment for machines 7,480,862$

L. Narain

Payment for one replacement Engine

for New Holland Grader 765519761 1,999,200$

L. Narain

Payment for machinery and spares to

be purchased (US 34,500 at 210) 765530781 7,245,000$

M. S. Ali

Payment for works done in MMA/ADA

areas in region # 5 as shown on

attached 765525381 4,252,000$

M.Gafur

Payment for 12 8inch steel pulleys and

12 6inch steel pulleys for use on sea

sluices within MMA's Scheme 765519696 1,116,000$

M.S. Ali

Payment for excavation works in

Mahaica/Mahaicony 765525398 2,496,000$

M.S. Ali

Payment for mobilization and

Excavation works done at Wash

Clothes Drain 765525622 2,963,040$

M.S. Ali

Payment for earth works (mobilisation,

excavate drain and place material to

form embankment) 765525824 2,993,280$

M.S. Ali

Payment for excavation work done in

region (5) five for April and May 2014 765530730 6,534,000$

M.S. Ali

Payment for operation, servicing and

monitoring of machine works for the

period June-August 2014 765535972 9,309,000$

M.S.Ali

Payment for earth works done in Wash

Clothes (excavate drain and place

material on embankment) 765529987 3,735,320$

M.S.Ali

Payment for excavation & place

materials to form embankment of

Industry Canal 765535980 3,880,000$

M.S.Ali


maintaining of machine works for

period September 2014 to November

2014 765536175 8,343,000$

Micheal DePutron

Payment is for 50% gratitude benefits

for Micheal DePutron 765525795 1,833,350$

Mings Products and Services Ltd

Payment for three(3) outboard engine

and two(2) generators 765525633 1,919,000$

49


Mohamed. S. Ali

Payment is for operation, servicing and

monitoring of NDIA Excavators from

January 1st to March 31st, 2014 in

Mahaicony and Region 4 765529989 8,042,000$

N. Sukhdeo

Payment for the cost of materials to be

used at Rosignol house(B 74), Mora

Point pump station building and house 765530767 1,238,010$

Omprakash Shivraj

Payment for supplying thirty six piles

60 feet each for use at Farm Sluice

(Revetment) 765525748 4,968,000$

Plan B Construction

Costs of 2-5 tons manual winches to be

used at Rutherford & Hyde Park Sluice 765519922 2,568,000$

Plan B Construction

Payment for supplying two (2) five ton

winches and one three ton winch for

use on sluices (Rutherford, Springhall

and Farm) 765530323 3,564,000$

Powerline Automotive Products

Spares supplied for use on Machinery

GR 3 & (Fx1) 765530706 1,876,880$

Powerline Automotive Products

Spare parts to be used on Fx #1 and

New Holland E 265 excavator (NH #8) 765530841 1,184,360$

R. Jaisingh

Payment for (4) four 8 channel (1)

terabyte security DVRs and (16) sixteen

outdoor security cameras with night

vision purchased 765536179 1,110,720$

R. Joseph

Payment for supplying laterite for use

on the all weather roads within MMA's

scheme. contract No.001 (2014 ADM) 765525301 1,000,000$

R. Joseph

Final payment on contract No. ADM #

001/2014 for supplying laterite to

MMA for use on the all weather roads

within MMA's scheme 765525402 2,000,000$

R. Joseph

Payment for supplying one thousand

(1000) cubic yards laterite for use on

all weather roads within the MMA'S

scheme 765520353 1,500,000$

R. Ramoutar

Cost of 3-4 feet HDPE poly tubes for

Biaboo Empolder 765525156 1,875,000$

R. Ramoutar

Cost of 2-4ft and 1-30" poly tubes for

empolding works at Biabu 765525397 1,487,000$

50


R. Ramoutar

Cost of 3 four feet poly tubes for

Biaboo 765525545 1,875,000$

R. Ramoutar

Payment for cost of 2-4 ft poly tubes

for Pine Ground 765525713 1,370,000$

R. Ramoutar

Payment is for the cost of 3-48" poly

tubes for D&I works in Kulisesabu 765530099 1,920,000$

R. Ramoutar

Payment is for the cost of materials for

building fence around mechanical

compound 765530239 1,792,760$

R. Ramoutar

Payment is for the cost of 2-4 ft and 2-

3 ft and 2-3 ft poly tubes for Wash

Clothes/Biaboo area 765530255 1,970,000$

R. Ramoutar

Costs of 2-4 ft poly tubes for Wash

Clothes Biaboo 765530554 1,350,000$

R. Ramoutar

Payment for the cost of items and

materials for Mora Point Sluice, office,

B60 765530686 1,221,600$

R. Ramoutar

Payment for the cost of 3-48" poly

tubes for Herstelling 765530810 2,025,000$

R. Ramoutar

Payment for the cost of materials for

spooner, 1st savannah sluice, office

and workshop 765535787 2,244,400$

R. Ramoutar

Cost of 3-48" tubes for Herstelling

Drain 765535831 2,025,000$

R. Ramoutar

Payment is for 3-48" poly tubes and 1-

36" poly tube for Herstelling 765535906 2,365,000$

R. Ramoutar

Cost of 4-48" tubes and 1-24" tube for

Herstelling Drain 765535981 2,940,000$

R. Ramoutar

Payment is for the cost of 2-4 ft and 1-

3ft poly tubes for Herstelling Drain 765536168 1,675,000$

R. Ramoutar

Payment is for the cost of 3-48" poly

tubes and 1-36" poly tubes for FD 21

and cattle pasture. 765530396 2,070,000$

R. Ruben

Payment for Lumber supplied for use

at Profit sluice 765519703 1,176,810$

R. Ruben

Payment for supplying four thousand,

four hundred and eighty six(4486) BM

greenheart lumber for use at Farm to

construct revetment 765525696 1,323,370$

51


R. Ruben


two hundred and ninety four(4294) BM

green heart lumber for use to

construct one sluice door at Park Sluice

and to construct revetment at Farm

Sluice 765525802 1,266,730$

R. Ruben


one hundred and seventy three(4173)

BM greenheart lumber for use at Farm

Sluice to construct revetment 765525950 1,231,035$

R. Ruben


one hundred and sixty three (4163) BM

lumber on August 5, 2014 ( for use at

spring hall sluice) 765530166 1,228,085$

R. Ruben

Payment for 4502 BM of lumber

purchased to be used at IR1, IR2, IR3

and IR structure 765530770 1,328,090$

R. Ruben

Lumber supplied for the use at Mora

Point irrigation structure 765530582 1,320,715$

R.Ramoutar

Is the cost of 4-36 poly tube for cattle

pasture area 765519603 1,360,000$

Rohan Jaisingh

Payment is for the cost of 1-scanner

copies and printer/plotter complete

and 1 HP T120/24" wide format Auto

Cad Plotter/Printer 765525621 3,932,250$

Rohan Jaisingh

Payment for the cost of computer and

items for the office as shown on

attached 765525626 1,356,600$

Vish Trading Company

Payment for items to be used on CAT

#10 765536089 2,011,904$

Vishwa Sookraj Payment for engines vide telex 7,660,000$

Wazeer Khan

Payment for harvesting 3171.5 bags of

seed paddy at $350.00 per bag 765525558 1,110,016$


A. Chowramootoo

Payment is for work done at

fisherman's building at D'Edward and

advance for construction of concrete

flats at fisherman's building at

D'Edward 765541121 3,500,000$

M. S.Ali

Cost of earth works done in Biaboo

area 765536638 3,840,000$

52


M.S.Ali Payment is for earth works 765536239 14,963,670$

M.S.Ali

Payment is for cleaning of channels as

shown on attached 765536248 3,985,200$

M.S.Ali


monitoring of works done as shown on

attached for December 765536271 3,326,000$

M.S.Ali

Cost of repairs to drain at 1st

Savannah, Right Bank Mahaicony River 765540903 14,428,860$

M.S.Ali

Cost of construction of drain at Upper

Berbice 765541191 8,204,340$

R. Ramoutar

Costs of 2-48" poly tubes and 1-36"

poly tubes for Herstelling Drain 765536374 1,695,000$

R. Ramoutar

Cost of 3- 48" pvc poly tubes for Pine

Ground Mahaica River 765536560 2,025,000$

R. Ramoutar

Cost of materials for repairs to (3)

bridges at Biaboo and Sluice Door at

Spring Hall 765541198 2,276,640$

R. Ruben

Supplying lumber for use at the

Fisherman's building at D'Edward

Village W/B/B 765536594 1,618,600$

53

Appendix 23 - Total payments to these suppliers over $1,000,000

Year Particulars Cheque Number Amounts

2013

D&I work done at perth biabu stoff off to kuliserabu & cottage/ Planterhall side

line 765499707 $ 21,508,600

TOTAL - 2013 $ 21,508,600

Payment for works done in MMA/ADA areas in region # 5 as shown on attached 765525381 $ 4,252,000

Payment for excavation works in Mahaica/Mahaicony 765525398 $ 2,496,000

Payment for mobilization and Excavation works done at Wash Clothes Drain 765525622 $ 2,963,040

Payment for earth works (mobilisation, excavate drain and place material to form

embankment) 765525824 $ 2,993,280

Payment for earth works done in Wash Clothes (excavate drain and place material

on embankment) 765529987 $ 3,735,320

Payment for excavation work done in region (5) five for April and May 2014 765530730 $ 6,534,000

Payment for operation, servicing and monitoring of machine works for the period

June-August 2014 765535972 $ 9,309,000

Payment for excavation & place materials to form embankment of Industry Canal 765535980 $ 3,880,000

Payment for operation, servicing and maintaining of machine works for period

September 2014 to November 2014 765536175 $ 8,343,000

Payment is for operation, servicing and monitoring of NDIA Excavators from

January 1st to March 31st, 2014 in Mahaicony and Region 4 765529989 $ 8,042,000

TOTAL - 2014 $ 52,547,640

Payment is for earth works 765536239 $ 14,963,670 Payment is for cleaning of channels as shown on attached 765536248 $ 3,985,200 Payment for operation, servicing and monitoring of works done as shown on

attached for December 765536271 $ 3,326,000

Cost of earth works done in Biaboo area 765536638 $ 3,840,000

Cost of repairs to drain at 1st Savannah, Right Bank Mahaicony River 765540903 $ 14,428,860

Cost of construction of drain at Upper Berbice 765541191 $ 8,204,340

TOTAL - 2015 $ 48,748,070

TOTAL FOR THE PERIOD $ 122,804,310

2014

2015

Suppliers- M.S.Ali

54



Purchase of poly tubes for emergency D&I works 765500351 $ 1,368,000

the cost of 4-36 poly tubes to be used in the M'ca D&I area 765504213 $ 1,300,000

Purchase of 3-4 ft tubes to be used at ranch Dam structures 765504983 $ 1,722,600

Costs of items for Yankie Canal Structure 765504991 $ 1,398,130

Cost of 4-36 poly tubes to be used at Biaboo Inside Dam 765505103 $ 1,300,000

Cost of items for Mortice Structure and Cost of 10-18 poly tubes (1200,000) for

D&I works and items for shed front office (30,120) 765510522 $ 1,371,820

Is the cost of 4-36 poly tube for cattle pasture area 765519603 $ 1,360,000

Cost of 3-4 feet HDPE poly tubes for Biaboo Empolder 765525156 $ 1,875,000

Cost of 2-4ft and 1-30" poly tubes for empolding works at Biabu 765525397 $ 1,487,000

Cost of 3 four feet poly tubes for Biaboo 765525545 $ 1,875,000

Payment for cost of 2-4 ft poly tubes for Pine Ground 765525713 $ 1,370,000

Payment is for the cost of 3-48" poly tubes for D&I works in Kulisesabu 765530099 $ 1,920,000

Payment is for the cost of materials for building fence 765530239 $ 1,792,760

Payment is for the cost of 2-4 ft and 2-3 ft and 2-3 ft poly tubes 765530255 $ 1,970,000

Payment is for the cost of 3-48" poly tubes and 1-36" poly tubes for FD 21 and

cattle pasture. 765530396 $ 2,070,000

Costs of 2-4 ft poly tubes for Wash Clothes Biaboo 765530554 $ 1,350,000

Payment for the cost for Mora Point Sluice, office, B60 765530686 $ 1,221,600

Payment for the cost of 3-48" poly tubes for Herstelling 765530810 $ 2,025,000

Payment for the cost of materials for spooner, 1st savannah sluice, 765535787 $ 2,244,400

Cost of 3-48" tubes for Herstelling Drain 765535831 $ 2,025,000

Payment is for 3-48" poly tubes and 1-36" poly tube for Herstelling 765535906 $ 2,365,000

Cost of 4-48" tubes and 1-24" tube for Herstelling Drain 765535981 $ 2,940,000

Payment is for the cost of 2-4 ft and 1-3ft poly tubes for Herstelling Drain 765536168 $ 1,675,000

TOTAL - 2014 $ 31,565,760

Costs of 2-48" poly tubes and 1-36" poly tubes for Herstelling Drain 765536374 $ 1,695,000

Cost of 3- 48" pvc poly tubes for Pine Ground Mahaica River 765536560 $ 2,025,000

Cost of materials for repairs to (3) bridges 765541198 $ 2,276,640

TOTAL - 2015 $ 5,996,640


2013

2014

2015

Suppliers- R.

Ramoutar

55



Supplying 1013cy loam for All weather Road 1013cy x 2900 unit Price 765485089 $ 2,937,700

Supplied of mix loam for road repairs 765485427 $ 1,595,000

Supply of Loam for use on all Weather Road 765495610 $ 1,458,730

TOTAL-2012 $ 5,991,430

Cost of supplying 1514 cubic pf Mixed loam 765504996 $ 4,466,300

Cost of 522 cubic yrds of mix loam @2950 per cubic yrd for road works 765505158 $ 1,539,900

Payment for Supplying six hundred and twenty (620) cubic yrd mix loam for use on

MMA's Allweather road 765511222 $ 1,953,000

Payment for mixed loam supplied 765511234 $ 1,714,835

Payment for Greenheart piles for D&I works 765511166 $ 2,050,650

Supply mix loam to MMA (532cuyd@$2950) to be used for repairs to all weather

road 765519707 $ 1,569,400

Costs of supplying 21 loads of mixed loam (588 cubic yard at $2950.00 per cubic 765520049 $ 1,734,600

Payment for supplying nine hundred and fifty seven (57) cube yards mix loam for

use on MMA's all weather roads .(Access roads) 765520306 $ 3,014,550

Payment for supplying nine hundred and eighty cubic yards mix loam during the

period March 4, 2014 to March 8, 2014 for use on all weather roads within MMA's

scheme 765525592 $ 3,087,000

Payment for suppling one thousand, four hundred and forty two (1442) cubic yard

mix loam for use on MMA's all weather road 765525618 $ 4,542,300

Supplying two thousand ,two hundred and seventy three(2273) cubic yrd mix loam

for use on the MMA's all weather road 765530832 $ 7,159,950

TOTAL-2014 $ 21,107,800



2014 Payment for engines vide telex $ 7,660,000

TOTAL - 2014 $ 7,660,000

Suppliers- H.

Ramsewack

2012

2013

2014

Suppliers- Vishwa

Sookraj

56



Spares for Machine 765474923 $ 1,160,633

Purchase of track chain for Caterpillar D6 Dozer 765474942 $ 1,747,010

Payment for supply of one used caterpillar 312 track excavator 765481074 $ 3,700,887

Items purchased (payment of 35%) not: 65% of payment was made on cheque

765481074 May 23,2012 765485093 $ 1,992,786

Supplied of One (1) used Caterpillar 312 tract Excavator 765485637 $ 11,330,000

Spares purchased for New Holland Equipment 765485854 $ 2,994,416

Spares for caterpillar & new Holland Excavator 765491678 $ 1,687,283

Supply of engine for New Holland Grader 765495566 $ 1,804,000

Suply of spares for new Holland and caterpillar excavators 765495569 $ 1,281,856

TOTAL - 2012 $ 27,698,871

Supply of Cylinder seals for 312 excavator 765500061 $ 1,290,160

Supply of engine and parts 765500296 $ 2,345,075

Same for 12 Twelve fuel injector # 2830957 for NH excavator NH#1 E265 and 765504185 $ 2,640,000

Purchase one (1) new 671T detroit diesel engine fo TR17 765504748 $ 3,062,190

Payment for one engine 765519629 $ 1,776,500

TOTAL - 2013 $ 11,113,925



Payment vide telex for Equipment $ 15,212,703

Freight for shippinh of Vehicles & Equipment that was paid for on October 22,

2013 $ 8,570,320

TOTAL - 2013 $ 23,783,023


2013 Advance Payment for Engines for Machinery $ 8,322,655

TOTAL -2013 $ 8,322,655

2012

2013

2013

Suppliers- Autorce

Enterprise Ltd

Suppliers- Heavy

Quip

Suppliers- L.

Narain

57



Greenheart supplied for construction of bridges & revetment in Abary - Mahaica

area 765470614 $ 1,575,000

Construction of revetments and bridges at Mahaica 765481140 $ 2,389,600

Supplying 7075 Bms of lumber @ $290 per Bm for use on D&I dept for

construction of Bridges & revetment 765481251 $ 2,051,750

Purchase of Lumber fro construction of bridges & revetment 765481463 $ 1,619,911

Payment for materials (greenheart piles) for bridge in Mahaica D&I area 765492248 $ 1,449,000

Supplying of 4160 BM of green heart Lumber for use at De'Edward sluice 765492627 $ 1,227,200

Supplied of Lumber to construct revetment for D' Edward Sluice 765495385 $ 2,926,025

Cost of green heart piles used at D' Edward sluice 765495404 $ 1,420,200

Supply of (4368 BM) lumber 765495564 $ 1,288,560

Supply of green heart lumber and piles for revetment work at Dedward, Abary

sluice & wash cloth bridge 765495762 $ 3,586,585

TOTAL - 2012 $ 19,533,831

Payment for Greenheart piles for D&I Works 765495955 $ 1,860,000

Lumber supplied for construction of bridges & revetments at Abary Mahaicony

area 765500213 $ 2,017,800

Payment for lumber supplied for revetment works at Mahaica 765500492 $ 1,840,400

the cost of Materials for the M'ca Bridge works 765504344 $ 1,566,000

Supplying seven hundred and forty four (&44) feet piles in total ( fourteen piles )

for use within Mma's project areaa to contract bridges and revetment 765505169 $ 1,339,200

Supplying 6272 BM green heart lumber for use within MMA's project areas

construct bridges and revetment 765505170 $ 1,850,240

TOTAL - 2013 $ 10,473,640



2013 Payment vide Telex for Harrow Disc $ 5,256,625

TOTAL - 2013 $ 5,256,625

2012

2013

Suppliers- St. Anne

Consignment

Suppliers- Peter

Lyn James

58



Purchase of greenhaert lumber to use in D&I Dept for construction of revetment

and bridges 765481050 $ 1,325,880

Purchase of green heart lumber for construction of Bridge & revetment 765481062 $ 1,358,940

Purchase of greenheart lumber for used in D&I dept for construction of Bridges

and revetment 765481149 $ 1,209,010

Purchase of greenheart lumber for use in D&I dept for construction of Bridges &

revetment 765481237 $ 1,322,400

Purchase of greenheart lumber for construction of Bridges & Revetment 765481419 $ 1,238,880

Purchase of greenheart lumber for construction of Bridges & Revetment 765481544 $ 1,237,720

Purchase of 4406 Bms of greenheart 765481651 $ 1,277,740

Lumber Supplied for Construction of Bridges & revetment 765481694 $ 1,330,230

Lumber purchased for construction of Bridges & Revetment in D&I Dept. 765485081 $ 1,299,200

Supply of Lumber to be use at D'Edward sluice 765492457 $ 1,249,325

Green Heart Lumber supplies for use at D'Edward sluice 765492635 $ 1,371,750

Supplying (4300) on Rough care heart lumber for use at D' Edward sluice 765495512 $ 1,268,500

TOTAL- 2012 $ 16,861,325

Payment for Lumber supplied for use at Profit sluice 765519703 $ 1,176,810

Payment for supplying four thousand, four hundred and eighty six(4486) BM

greenheart lumber for use at Farm to construct revetment 765525696 $ 1,323,370

Payment for supplying four thousand, two hundred and ninety four(4294) BM

green heart lumber for use to construct one sluice door at Park Sluice and to

construct revetment at Farm Sluice 765525802 $ 1,266,730

Payment for supplying four thousand, one hundred and seventy three(4173) BM

greenheart lumber for use at Farm Sluice to construct revetment 765525950 $ 1,231,035

Payment for supplying four thousand, one hundred and sixty three (4163) BM

lumber on August 5, 2014 ( for use at spring hall sluice) 765530166 $ 1,228,085

Lumber supplied for the use at Mora Point irrigation structure 765530582 $ 1,320,715

Payment for 4502 BM of lumber purchased to be used at IR1, IR2, IR3 765530770 $ 1,328,090

TOTAL - 2014 $ 8,874,835


2014

Suppliers- R.

Ruben

2012

59



Materials supplied - Mix Loam 765481213 $ 2,679,600

Payment for Loam supplied 765485847 $ 1,674,750

Supply of Mix loam 765492301 $ 2,192,400

Payment for mixed loam supplied 765495572 $ 1,265,000

TOTAL - 2012 $ 7,811,750

Supply mix Laom 432 cuyd 765500122 $ 1,252,800

For supplying 476 cuyd of mix loam @$2900 per cuyd 765504739 $ 1,380,400

Supplying of 504 cubic yard mix loam at $2950 (cubic yrd) 765505030 $ 1,486,800

Supplying 532 cubic of mix loam @2950/cubic 765505093 $ 1,569,400

TOTAL-2013 $ 5,689,400



2013Payment for one Toyota Hilux Double Cab Pick-up (4x4) for Hydromet - offset

against fuel purchases 765496326 $ 8,060,580

TOTAL-2013 $ 8,060,580


Service renderd FNE2012.03.02 765474965-5017 $ 1,096,721

Service rendered for FNE August 3,2012 7654985358-416 $ 1,192,867

Service rendered for FNE Aug 17, 2012 765485516-485570 $ 1,192,838

Service rendered FNE 2012-08-31 765485700-757 $ 1,015,729

Service rendered for F.N.E Sept 14,2012 765485905-5971 $ 1,000,137

FNE September 28, 2012 765491717-784 $ 1,235,620

TOTAL-2012 $ 6,733,912


2013 one 312 caterpillar excavator and complete undercarriage full payment 765510329 $ 12,200,000

TOTAL - 2013 $ 12,200,000

2012

2013

2012

Suppliers- F.Amad-

D.Yangerpatty

Suppliers- A. Delima

Suppliers- BAL

Suppliers- Vish

Trading Company

60



Cost of 125 bags of urea fertilizers x 165 bags of 15-15-15 fertilizers for Mma

ricefield 765485679 $ 2,278,000

Cost of fertilizers and seed paddy for MMA-ADA 765495391 $ 2,712,000

TOTAL-2012 $ 4,990,000

Payment for the cost of fertilizers and transportation for autumn crop 2013-2014. 765525560 $ 2,476,500

Cost of fertilizers and transportation from RPA to MMA 765525890 $ 1,272,000

Payment for the cost of seed paddy and transportation for autum crops 2013 765530768 $ 1,354,500

Payment is for the cost of fertilizers for spring crop 2014-2015 765535949 $ 2,106,000

TOTAL-2014 $ 7,209,000



Payment for items purchased for (New Holland -NH # 3) 18 rotar skaio bottom

roller 765530249 $ 1,879,200

Spares purchased for Fx1, CAT# 5 (312), Fx2 and CAT # 6 (312) 765530470 $ 5,440,632

Items to be used on fx2 (1 XKAQ-00219 seal , 250 5/8 bolt and nut , 23 bottom

roller 8llb-2002) 765530953 $ 2,412,800

TOTAL-2014 $ 9,732,632


Payment is for land preparation of 100 acres of rice land situate in rear of Trafalgar

on contract # E106/2014 (full payment ) 765525747 $ 1,180,000

Payment for the cost of harvesting 4612.2 bags of paddy for MMA in rear of

Trafalgar 765535672 $ 1,660,392

Land preparations (fuel p'ment) done on 195 acres of land situated in rear of

Trafalgar on contract #E 215/2014 765536048 $ 2,379,000

TOTAL -2014 $ 5,219,392

2012

2014

2014

2014

Suppliers- Guyana

Rice Producers

Association

Suppliers- Guyana

Tractor and

Equipment

Suppliers- H.

Omed

61



Payment is for GT Gazebo 30x10 canopy party tents with sidewalls complete with

hardware, GT00HW 10'x20 canopy tents with 1 3/8" powder coated all steel

canopy frame, foot plates, valance, pvc folding tables and folding chairs-four pkx50-

200chairs. (Total $11,098.00 us$ x 212= G$2,352,776.00 765535971 $ 2,352,776

Payment for 1200x R20 Hauler truck tires 24@490= 11,760@212 and 17.5 x 25

wheel loader tires 8 @ $1589=12,712 @212 765536047 $ 5,188,064

Payment is for items listed as shown on invoice 765536167 $ 1,831,158

TOTAL -2014 $ 9,371,998


2014 Payment for machines $ 7,480,862

TOTAL -2014 $ 7,480,862


2013 $ 10,898,506

TOTAL - 2013 $ 10,898,506


Costs of 2-5 tons manual winches to be used at Rutherford & Hyde Park Sluice 765519922 $ 2,568,000

Payment for supplying two (2) five ton winches and one three ton winch for use on

sluices (Rutherford, Springhall and Farm) 765530323 $ 3,564,000

TOTAL - 2014 $ 6,132,000

2014

2014

Suppliers- Joe

Armogan

Suppliers- L & L

Equipment Sales

Suppliers- Plan B

Construction

Suppliers- Maria

Dolores

62



Service rendred for FNE October 26, 2012

765492153-2172, 2174-

2220 $ 1,199,280

Service rendered for FNE November 23, 2012 765492543-609 $ 1,483,869

Serivce rendered for FNE Dec 07, 2012 765495436-5498 $ 1,509,253

Service rendered for FNE Dec 21,2012 765495646-5707 $ 1,361,491

TOTAL - 2012 $ 5,553,893


Payment vide Telex for Vehicles for MOA, (To be repaid by the Ministry) -Toyota

Landcruiser - 2 $ 14,045,500

Payment vide Telex for Vehicles - Mercedes Benz & Landrover Freelander $ 6,869,500

Advance Payment vide Telex for Buses & Rav 4 $ 1,408,402

TOTAL - 2013 $ 22,323,402

2012

2013

Suppliers-

S.Andrew-

D.Yangerpatty

Suppliers- Trust

Company

63

Appendix 24 - vehicles in the name of ministry of agriculture

Fixed Assets as at May 31, 2015 - Motor Vehicles - 132

YEAR OF

ACQ DESCRIPTION Location ORIGINAL

COST

2009

Nissan Atlas Tank Lorry (White) Engine No. TD27/Chassis No. P2F23056855 -

GMM 123 Mech 1,363,922

2009

Nissan Atlas Fire Engine (Red) Engine No. Z16/Chassis No. BF22-066426 - GMM

124 O&M 1,011,806

2009 Toyota Rav 4 - Chassis No. SXA11-0015352 - PMM 165 Lands & Surveys - Ross 1,064,593

2009 Suzuki Escudo - Chassis No. TD01W-122955 - PMM 164 O&M - Walcott 827,535

2009 Toyota Hiace (fire Truck) - Chassis No. YH81-0012747 - GMM 125 1,396,207

2009 SUZUKI ESCUDO - Chassis No. TA11W-150277 - PMM 2408 Admin-Nandlall 606,434

2011 Toyota Hilux D/Cab - SN: 120512, Chassis # LN108-5001121 - PNN 4546 2,517,760

2011 Toyota Hilux D/Cab - SN: 119010, Chassis # LN108-5001754 - PNN 4548 2,538,360

2012 Toyota Rav 4 SN: 143961, Chassis: ACA21-0192545 (Year 2002) - PRR 1651 O&M-Ramjit 2,306,047

2012 Toyota Rav 4 SN: 143979, Chassis: ACA21-0109739 (Year 2001) - PRR 1663 Admin-Peterkin 2,226,066

2012 Toyota Spacio SN: 144206, Chassis: NZE 121-3056600 (Year 2001) - PRR 5182 Admin 1,692,791

2012 Toyota Hiace SN: 145459, Chassis: NZE VCH10-0012187 (Year 1999) - PRR 5066 Admin 2,092,696

2013 Toyota Granvia SN: 147123, Chassis: VCH16-0001482 (Year 1997) - PRR 6674 Admin 842,542

2013

Mercedes-BeZ ML 350 SN: 143626, Chassis: WDC164186-2A019969 (Year 2005) -

PRR 7792 MOA 4,173,325

2013

Landrover Freelander SN: 146130, Chassis: SALLN-ABG16A805680 (year 2007) -

PRR 7718 GM 2,696,175

2013 Toyota Grand Hiace Chassis: VCH16-0014649 (Year 2000) - PSS 2234 Admin 1,808,331

2013 Toyota Rav4 Chassis: ACA21 0007103 (Year 2000) - PSS 2044 Survey-Kawall 2,066,668

2013 Toyota Rav4 Chassis: ACA21 00036792 (Year 2000) - PSS 2052 Mech.-S. Singh 2,107,056

2013 Toyota Grand Hiace Chassis: VCH10-0008712 (Year 1999) - PSS 2025 Admin 1,759,207

2013

Toyota Hilux Invincible (silver), Chassis: AHTFR29G307001438 (Year 2005) - PSS

8348 GM 2,897,430

2013 Toyota Hilux Pick up, Chassis: MROF229G701545555 (year 2007) - PSS 8351 Admin 3,493,964

2013 Nissan Elgrand X - E51-032261 - GSS 3791 Admin 1,141,597

64

Appendix 25

VEHICLE NO. 2012 2013 2014 2015 Total

ACA21-0007103 11,165 11,165

ACA21-0036792 11,763 11,763

ACA21-0109739 9,892 9,892

ACA21-01992545 11,709 11,709

BJJ 5933 12,154 12,154

BLL 5553 12,620 12,620

BNN 3165 11,970 11,970

BU66-0040092 11,201 11,201

CD 3476 45,360 48,220 51,541 15,014 160,135

CD 6345 5,570 1,629 7,199

CF 2742 90,410 103,800 98,078 29,555 321,843

CF 2743 95,270 126,360 109,650 23,296 354,576

CF 6433 62,570 80,040 55,293 18,067 215,970

CF 7397 26,875 34,250 28,586 89,711

E51-032261 15,524 15,524

GKK 1395 15,008 928 15,936

GMM 124 899,150 1,649,387 2,548,537

GMM 125 842,745 2,123,352 841,299 3,807,396

GNN 8789 15,000 15,000

GNN 8789 12,788 12,788

GOG 25 122,099 122,099

GOG 34 10,476 10,476

GOG 40 13,500 13,500

GSS 2301 1,457 1,457

GSS 3786 12,121 12,121

GSS 3792 223,728 87,235 310,963

GSS 3794 9,970 9,970

K84-233352 9,070 9,070

Land Cruiser (146346) 20,698 20,698

Land Cruiser (147770) 11,177 11,177

Land Rover (146130) 14,500 14,500

Mercedes (143626) 23,400 23,400

NCP60-0096767 8,194 8,194

PDD 4018 843,751 843,751

PFF 1021 (Hydromet) 8,320 8,320

PFF 2107 1,112,256 768,065 656,005 2,536,326

PGG 3133 7,381 7,381

PGG 802 35,738 35,738

PGG 861 1,038,995 270,000 1,308,995

PHH 1037 1,203,250 1,203,250

PHH 1037 2,978,450 1,811,392 4,789,842

PHH 3681 2,026,247 2,074,463 391,107 81,663 4,573,480

PHH 6235 7,000 7,560 8,296 22,856

PHH 8812 4,441 4,441

PHH 9161 750,232 603,411 449,631 118,054 1,921,328

PHH 9162 12,072 12,072

PHH 9170 955,434 409,535 1,364,969

PJJ 3978 394,737 1,124,895 868,480 324,467 2,712,579

PJJ 9043 14,339 14,339

PJJ 9171 1,946,930 341,410 2,288,340

PJJ 9173 897,540 1,773,205 592,721 3,263,466

PJJ 9625 298,318 298,318

PKK 292 126,824 112,300 90,571 138,970 468,665

PKK 3119 234,311 154,177 73,192 212,142 673,822

PKK 6635 98,218 98,218

PKK 765 384,768 237,199 202,537 126,494 950,998

PLL 5867 9,386 10,418 19,804

PLL 7453 11,480 11,480

PLL 7469 9,813 9,813

PMM 106 (MOA) 17,080 17,080

PMM 117 262,061 262,061

MMA-ADA Fuel Consumption Report for the period January 2012 to May 2015

65

VEHICLE NO. 2012 2013 2014 2015 Total

MMA-ADA Fuel Consumption Report for the period January 2012 to May 2015

PMM 164 1,128,491 1,001,373 1,028,756 342,670 3,501,290

PMM 165 943,315 663,081 948,286 397,817 2,952,499

PMM 2408 383,013 264,566 285,583 14,357 947,519

PMM 3540 464,638 244,324 708,962

PMM 5808 10,913 10,913

PMM 5895 183,803 323,985 276,251 124,528 908,567

PNN 4546 528,771 421,750 83,632 61,595 1,095,748

PNN 4548 15,270 15,270

PNN 4548 984,582 984,582

PNN 4548 483,185 483,185

PNN 501 656,338 709,791 180,109 1,546,238

PNN 5632 308,160 90,500 398,660

PPP 5369 63,886 53,440 117,326

PPP 9542 160,992 141,750 26,006 328,748

PRR 1531 6,443 6,443

PRR 1571 139,217 20,839 11,457 171,513

PRR 1651 1,535,582 1,619,965 489,941 3,645,488

PRR 1663 295,323 336,660 90,229 722,212

PRR 2131 13,000 13,000

PRR 2270 14,750 14,750

PRR 5031 25,209 27,830 53,039

PRR 5066 85,851 174,492 191,455 451,798

PRR 5127 2,345 2,345

PRR 5182 671,042 1,023,331 460,578 2,154,951

PRR 5467 5,902 5,902

PRR 6674 127,609 48,548 3,953 180,110

PRR 7716 431,334 2,518,190 738,230 3,687,754

PRR 7718 282,216 699,168 981,384

PRR 7792 13,300 209,559 201,569 424,428

PRR 809 113,545 113,545

PRR 8902 100,992 100,992

PRR 9329 20,800 20,800

PSS 2044 869,087 332,361 1,201,448

PSS 2052 698,438 334,650 1,033,088

PSS 2081 9,587 9,587

PSS 2234 118,080 45,717 163,797

PSS 3251 10,060 10,060

PSS 3791 14,767 14,767

PSS 3799 106,154 106,154

PSS 5547 10,880 10,880

PSS 8343 19,045 19,045

PSS 8348 147,111 246,164 393,275

PSS 8351 169,283 313,754 483,037

S110W-001050 4,946 4,946

SY54T-101179 10,632 10,632

UZJ100430713 20,820 20,820

Total 19,768,831 19,842,339 21,226,019 7,340,754 68,177,943

66

Appendix 30Salary and benefits of the chairman and board of directors

Period Monthly Entertainment Gratuity Vacation allowance

2012 737,967

2013 774,865

2014 813,608

2015 854,288

Vehicles allocated - only to the chairman

2006 O&M Toyota Rav 4 - PKK 765 4,959,350

2006 RPA Hilux double Cap Pick up - PKK 3119 5,240,434

2013 AdminToyota Hilux Pick up, Chassis: MROF229G701545555 (year 2007) - PSS 8351

3,493,964

Other board memebers were given a $15,000 stipend payable quarterly. None of whom were allowed vehicles.

Salary Benefits

Chairman 3,000 22.5% per month payable 6 monthly1 month salary

payable annually and 42 days leave

Location Description Original CostYear of

Acq

73

74

Appendix 31

STAFF CHANGES – 2012; HR Manager - Bernadette Petterkin

ADDITION

MONTHS

NAMES

DATE

REMARKS

January Nil Nil

February Nil Nil

March Shameer Mohamed March 1

April 1. Elroy Angus

2. MohaindMadhoo

1. April 1

2. April 1

May Bernadette Vyphius May 12

June Nil Nil

July Nil Nil

August Nil Nil

September Michael DePutron September 16 Retired and was employed on

Contract

October Mahendra Singh October 1

November Nil Nil

December Nil Nil

SEPARATION

MONTHS

NAMES

DATE

REMARKS

January ParmanandPersaud January 1 Reassigned to Min. of

Agriculture

February 1. Cordel Batson

2. SurindraDoodnauth

February 21

February 22

1. Dismissed

2. Dismissed

March Romel Isaacs March 1

April Nil Nil

May Nil Nil

June Nil Nil

July Nil Nil

August Nil Nil

September 1. ParmanandBeharry

2. SateshBissessar

3. Michael DePutron

September 1

September 1

September 16

1. Dismissed

2. Dismissed

3. Retired

October Tirbhawan Singh October 1 Contract terminated

November 1. Bibi R. Khan, aka Bibi R.

Ramsadeen

2. Dillon Halley

November 1 1. Resigned

2. Service terminated

December Nil Nil

75

STAFF CHANGES – 2013

ADDITION

MONTHS

NAMES

DATE

REMARKS

January Alexis Singroy January 1

February 1. NankumarHansraj

2. Andy Joseph

3. Isaac Adjohia

4. DeodatTulsie

January 1

January 1

January 1

January 1

March 1. Elroy Madhoo

2. Desmond Yangerpatty

3. Devon Sharp

March 1

March 1

March 1

April 1. Neil Pryce

2. Lennox Halley

3. Ivan Nestor

April 1

April 1

April 1

May Nil Nil

June Nil Nil

July Nil Nil

August Heeralall August 1

September 1. Michael Nestor

2. Chandrawattie Mangal

3. ChandricaGansan

4. Mesha Ceres

September 1

September 1

September 1

September 1

October Nil Nil

November Nil Nil

December ChitranjanJaikisoon December 1

76


SEPARATION

MONTHS

NAMES

DATE

REMARKS

January Nil Nil

February 1. RamlallPersaud

2. RishieRamdeed

3. Glendon Richmond

1. February 1

2. February

3. February 1

1. Resigned

2. Died


March Nil Nil

April Nil Nil

May Nil Nil

June Nil Nil

July Nil Nil

August Nil Nil

September 1. Mehendra Singh

2. Nandkumar Hansraj

3. Isaac Ajodhia

4. Althea London

1. September 27

1. September 27

3. September 1

4. September




4. Resigned

October Nil Nil

November Nil Nil

December Nil Nil

77


ADDITION

MONTHS

NAMES

DATE

REMARKS

January Nil Nil

February Nil Nil

March 1. Moyica Dodson

2. Wesly John

3. SatyanandTeerbhawan

4. Maysaran Durbeej

5. ChandrekarJailall

1. March 2

2. March 1

3. March 1

4. March 1

5. March 1

April Nil Nil

May OmadeviMadhoo May 1

June AmarnauthJaimurat June 1

July Nil Nil

August 1. Shevani Samuels

2. NankumarHansraj

3. Wellington Benjamin

August 1

August 18

August 23

Retired and was employed on

Contract

September 1. SomdatPersaud

2. BindumattiePersaud

3. Dian Singh Ramsaroop

1. September 1

2. September 1

3. September 1

October 1. AnopChetram

2. Keron Bowman

3. RamnarineMangal

1. October 1

2. October 1

3. October 1

November NavindraGossai November 8

December Nil Nil

78


SEPARATION

MONTHS

NAMES

DATE

REMARKS

January Clinton Cooper Service terminated

February Nil Nil

March Nil Nil

April RoheniJagdeo April 14 Resigned

May 1. Eustace Saul

2. Seodial Bassoo

2. Jairam Mohabir

3. AmarnauthJaimurat

1. May 1

2. May 1

2. May 19

3. May 28

1. Retired


2. Retired

3. Retired

June Nil Nil

July Nil Nil

August Wellington Benjamin August 23 Retired

September 1. Ravi Dev Jaimurat

2. Maysaran Durbeej

3. Vincent Crossman

1. September 1

2. September 1

2. September 6



3. Retired

October Moyica Dodson October 1 Transfer to another

Agricultural Agency

November Nil Nil

December Nil Nil

79

STAFF CHANGES AS AT MAY 2015

ADDITION

MONTHS

NAMES

DATE

REMARKS

January Nil Nil

February Nil Nil

March Nil Nil

April Nil Nil

May Nil Nil

SEPARATION

MONTHS

NAMES

DATE

REMARKS

January Nil Nil

February Nil Nil

March Nil Nil

April Nil Nil

May Nil Nil

80

Appendix 32

Below is a list of machinery and equipment that items were removed from:

Dates Machinery/equipment Amount of

items

Name of Items Estimated cost for

items

../…/2014 Iveco Hauler [GKK 1392] 1 Dump pump $225,000.00

Iveco Hauler [GKK 1392] 2 17 plate

Batteries

[power master]

$ 58,000.00

../…/2014 Iveco Truck [GKK 1396] 17 plate

Batteries

[power master]

$ 58,000.00

26/08/2014 Mitsubishi 3064 Engine[New] 1 Turbo charger $325,000.00

1 Fuel pump $600,000.00

1 Alternator $80,000.00

Iveco Hauler [GKK 1392] 2 17 plate

Batteries

[power master]

$ 58,000.00

Perkins Engine in Container 1 Turbo charger $300000.00

1 Angle Grinder

[Large] 7 inches

$ 54,000.00

Caterpillar 312 excavator[Cat#3] 1 Computer Box $ 900,000.00

28/02/2015 D6 Bulldozer 2 17 plate

Batteries[Deka]

$ 60,000.00

Iveco Truck [GKK 1395] 2 17 plate

Batteries

[power master]

$ 58,000.00

17/03/2014 GMM 125 [Fire Truck] 1 13 plate Battery $ 22,362.00

09/05/2015 John Deere Tractor[2650] 1 17 plate Battery

[power master]

$ 29,000.00

1 Starter Motor

[12 V]

$ 100,000.00

28/04/2015 Caterpillar 312 excavator[Cat#6] 2 17 plate $ 58,000.00

81

Batteries

[power master]

08/05/2015 Generator 1 Turbo Charge $300,000.00

John Deere Tractor[1650] 1 Starter Motor

[12V]

$90,000.00

New Holland TS 125 Tractor 1 Starter Motor

[12V]

$120,000.00

…/…/2015 Disc harrow 4 4 gang with disc

harrow

Complete

$ 600,000.00

…/…/2015 6 Heavy Duty

Tubes 15’’

[inches]

$ 444,000.00

03/10/2015 1 Iveco Hauler [GKK 1392] 1 17 plate Battery $ 28,362.00

2 New Holland E 265 Long

BoomExcavator

2 17 plate

Batteries

$ 56,724.00

3 NDIA Doosan Long Boom

Excavator [# 37 ]

2 17 plate

Batteries

$ 56,724.00

4 Doosan Hydraflo Pump[from

NDIA]

1 Turbo Charger $ 375,000.00

5 Oxygen/Acetylene cutting and

welding set[Large]

1 Complete set $141,500.00

6 Oxygen/Acetylene cutting torch

set[small]

1 Cutting torch $ 50,000.00

7 Small Compressor 1 Husky 3 gal 125

psi 2.4scfm oil

lube compressor

$91,067.00

Estimated Total losses $5,338,739.00 +

$56,000.00

82

Note: Two [2] 17 plate batteries were also removed from Trafalgar pump station on 13/11/2014

and valued at $56,000.00 dollars.

Documents

REPORT ON THE FORENSIC AND REVIEW AUDIT OF …finance.gov.gy/.../05/Forensic-Audit-of-MMAADA.pdf · 2 report for the forensic audit and review of the operations of mahaica - mahaicony