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Posted January , 2015-01-15
By Tamba Morkway-Sossah
The 2013 audit report into the accounts of the Sierra Leone government as well as
associated institutions is now out and it does not make good reading for
all those wishing the country well as instances of massive financial
irregularities are laid bare by the Auditor-General Mrs Lara Taylor-Pearce.
One would have believed that given
the various recommendations made in previous audit reports, those
controlling the purse strings of the peoples' resources would have mended
their ways and would have done the right thing as required by the country's
financial regulations, orders as well as the Constitution.
This audit report has a special
focus on the country's procurement methods - rules of procurement as
against what obtains on the ground with these provisions aimed at giving
true stewardship of how the peoples' resources are managed/mismanaged.
Indeed in the introduction to this year's report which has been given a
qualified "except for" opinion, the Auditor-General has stated -
"It must be noted that the
various issues giving rise to my qualified ‘except for’ opinion are very
serious in terms of their effect on the accounts, and need to be dealt with
urgently. Unfortunately, they serve to further confirm the government’s
widely held reputation of being unable to decisively deal with poor public
financial management.
Our public servants could and
should do better. With a stronger commitment and willingness to address
public financial management reform and strong enforcement of existing
well-established laws and regulations, the matters could be put right
quickly as other countries have done. That is the responsibility of the
government and all public officials. Parliamentarians, Ministers and public
sector managers at all levels need to provide leadership in not accepting
petty and grand corruption as normative. Those in position to do so should
follow the money when things go wrong. As citizens, none of us should ever
accept fiduciary irresponsibility from those charged with holding the
strings of the public purse. To do so is morally corrosive, erodes our
civic rights and damages our hard-won young democracy."
This year's report on the
government's finances in 2013 also directs the spotlight of probity and
accountability on previous such reports and the fate of recommendations
made by the Auditor-General where financial malfeasance had been detected
and moves suggested as to how to put a stop to such financial impropriety
in the handling of the peoples' resources.
It shows a lack of leadership and
the deliberate action of government operatives - from State House to
ministries and associated organs of governance - to ignore findings
included in the audit reports. In a section headed - Follow-up on Previous
Recommendations, the report notes -
"Almost without exception our
observations and recommendations are not being given the attention they
deserve or that Parliament, citizens and international donors have a right
to expect. For example, Freetown City Council has implemented less than 4%
of our recommendations and, from the nine entities reviewed, another three
have implemented less than 10%. Overall only 19% have been implemented.
In absolute numbers, for the three
years 2010 to 2013 there were 682 recommendations for the nine entities of
which 130 were implemented, 508 were not implemented and 44 are in process.
There is a clear pattern of ASSL repeating observations across all the
audit entities we reviewed. The areas of repetition relate to basic tenets
of public financial management and compliance with the laws of this
country.
Dereliction of duty by public
officers in question are largely in the following areas:
Cash management and internal
control;
Compliance with procurement laws
and regulations;
Basic records maintenance of an
administrative and financial nature;
and Protection of assets.
In the area of procurement -
getting goods and services that government operatives say are needed for
the efficient running of government machinery in accordance with good
financial principles and management, the audit report states -
"A total of Le9.2 billion was
identified as procurements undertaken by various Ministries, departments
and agencies (MDAs) for the supply of goods and services for which
procurement procedures were not followed. An amount totalling Le13.3
billion represented procurements carried out but certain salient documents
such as performance bond, GST returns, and contracts documents were not
submitted upon request.
An amount of Le1.64 billion out of
a total contract price of Le2.3billion was paid before signing of the
contract for the supply of 99,477 yards of uniforms by the Ministry of
Health and Sanitation. The payment date preceded the contract date.
There you have it - money is paid
out of the peoples' purse to contractors even before contracts are signed -
clearly a well-oiled criminal enterprise that could well be encouraged from
the corridors of State House where the President’s Team, has his filthy and
thieving paws in all things government - from the appointment of
Chairmen/women of Boards to those who get to sit on the Boards thereby
rendering the independence of these institutions a fairy tale.
One could clearly discern the
frustrations of the office of the Auditor-General when every year, after
pointing out anomalies that must be corrected including the payment of
monies not accounted for, the same corrupt practices get repeated all the
time.
"It is my view that the action
of the executive arm of government towards the implementation of the
recommendations outlined in this report and others in the past when debated
and approved by parliament has not been very effective in achieving the
goals of public financial management reforms in this country. It is my
fervent hope and belief that the executive and parliament would collaborate
with the Auditor-General in making sure that those who are charged with the
implementation of programmes and/or projects adheres to the constitutional
and statutory provisions aimed at directing public financial management so
as to achieve enhanced transparency, accountability and good governance.
This will ultimately build trust in
public officials, institutions and systems responsible for effective
financial management. There are several instances of non-compliance with
financial and other regulations, as well as errors that occurred in the
processing of transactions. These are the results of systemic weaknesses
that have persisted over time and other break-downs in internal controls. I
have provided recommendations which, if implemented, can serve to reduce the
incidence of the irregularities and correct the causes of the conditions I
have reported on."
The audit report has noted that
there seems to be an improvement in some areas of banking the peoples'
money with attempts being made to reconcile what is on paper and what is
actually in the banks under the heading - cash and bank -
"There has been a considerable
improvement in terms of the number of audit confirmations of balances
received from commercial banks. It was confirmed from reliable sources that
from ten out of twelve commercial banks were disclosed in the account. The
total of Le157.30 billion was presented as cash and bank balances with
commercial banks for the year 2013.
This shows that three more bank
balances were disclosed in 2013 as opposed to nine bank balances that were
disclosed in 2012. Discrepancies between the confirmed bank balances and
the disclosures in the public accounts were noticed.
For instance, it was noted that a
total credit balance of Le 135.6 billion and a total debit balance of Le3
billion were included in the accounts but were not confirmed by the
respective banks. Out of Le135.6 billion, an amount totalling Le1.1 billion
relates to departmental account balances as per Accountant General records
but it was not in the list of Bank of Sierra Leone’s bank balances.
Furthermore, it was observed that total credit balances of
Le123.2 billion and an overdrawn balance of Le3.06 billion were confirmed
as per bank confirmation letters of the respective banks, but this was not
part of the ledger account balances that were recorded in the public
accounts. In their response, they explained that some of these accounts are
those of local councils, parastatals, National Revenue Authority transit
accounts and those of sub-vented agencies which were reported after the preparation
of the account. Upon verification of their responses, the credit balance of
Le101.6 billion and a debit balance of Le3.06 billion remained outstanding.
Excerpts emanating from the
Auditor-General's report disclosed that one area that needed the necessary
financial and reporting procedures in line with the law and the
Constitution was in the area of health - the health of the people. Indeed
had previous audit report been heeded and acted upon, the calamity, the
affliction, the sinister and malevolent Ebola Virus Disease would not have
impacted upon us so badly.
If the A.P.C. government and his
cronies at State House had for once put aside the smoke and mirrors facade
and concentrated on the health of voters, non-voters and all who reside
within the borders of an entity called Sierra Leone, the Ebola Virus
Disease menace would not have spread to rapidly decimating lives,
communities and all who stood in its path of destruction.
Here's what the audit report for
the Ministry of Health and Sanitation says - MINISTRY OF HEALTH &
SANITATION HQ(2013) - Inconsistency In Contract Implementation For
Uniforms. "According to the contract awarded to Fife International for
the sum of Le2,320,000,000, the following were observed. The Contractor was
to supply 77,600 yards of white uniform materials. However a balance of
21,877 yards valued at Le437,540,000 were yet to be supplied. The special
conditions of the contract stated that, an advance payment of 30% should be
made after signing the contract and the remaining 70% on acceptance of
delivery.
The contract was however signed in
November, 2011 and the delivery period was sixteen weeks from the date of
signing the contract. The audit team also noted with great concern that the
dictates of the contract agreement were not followed as the contractor had
already been paid Le1,644,100,000 representing 71% of the contract price,
41% in excess of what should have been paid before completion of delivery.
It was recommended that the PS must substantiate the 41% payment in excess
of what should have been paid. The thieving band of looters of state
resources do not have any moral compass when it comes to making money from
whatever source and at whatever cost.
Here's this observation on the Free
Health Care programme -
1)
Procurement
Of Non-Essential Drugs
Drugs
(Calibenclamiride/Glibenclamide?) valued at $36,312 were procured under the
Free Health Care. They were however not normally prescribed for free health
care patients.
It was recommended that in future,
all stakeholders and end-users should be involved in the needs assessment
process. The PS should also explain why non-essential drugs costing $36,312
were bought under the free health care and ensure that those drugs were
distributed to hospitals and peripherals where needed. The requisition or
request letters did not indicate the quantity and description of the items
needed by the end-users in respect of payments which totalled
Le684,370,000. It was recommended that in future all requests from
end-users should be specific with regards to the items needed. The Head of
the Procurement Unit should explain why the end-users did not provide details
of items required, within thirty days of receipt of the report.
Furthermore, in future, all requisition should indicate the quantity and
description of items needed."
As any man-jack in Sierra Leone
would know, these are the drugs that would eventually end up on the shelves
of "pharmacies" and doctors' practices - drugs that were procured
under the Free Health Care scheme but which were never prescribed for free
for the ordinary folk.
Freetown's main referral hospital, the Connaught Hospital has
again come under scrutiny and one would recall recent pictures of that
institution during the Ebola Virus Disease outbreak with pigs roaming
freely.
"Non-functional oxygen plant
and insufficient oxygen concentrators - The oxygen plant procured in 2006
to provide 100% oxygen to patient at the hospital was non-functional since
its delivery. It was also observed that there were four oxygen concentrators
located in the intensive care unit and the annex wards with capacity to
produce only 30% oxygen to serve the entire hospital. It was recommended
that the Chief Medical Officer and the Director of Drugs and Medical
Supplies should put the oxygen plant into operation within thirty days of
the receipt of this report otherwise the cost of the plant must be
refunded.
2)
Poor
Environmental and Sanitary Provision In The Hospital -
Even though the amount of
Le309,201,060 was paid to AFWEN (SL) for the cleaning of the hospital, it
was observed that the outpatient unit emitted a strong offensive odour
which could be hazardous to the hospital visitors. It was also observed
that the hospital was infested with pests and the sanitary facilities in
the wards were unsatisfactory.
It was recommended that the
Hospital Care Manager and the head of the environmental unit should
endeavour to improve the environmental and sanitary situation of the
hospital within thirty days from the date of receipt of the report,
otherwise, the contract should be revisited.
3)
Drugs
Not Accounted For -
Free Health Care drugs worth
US$47,849 supplied to the hospital were not properly accounted for. In
addition, stock data reports were not submitted for audit inspection with
respect to cost-recovery drugs worth Le256,598,844 supplied to the hospital
by the Central Medical Stores and also management drugs worth Le387,674,660
procured by the Freetown City Council. Data or reports on the quantity of
drugs sold and unsold were not submitted for inspection.
It was recommended that the
Pharmacist should provide a comprehensive list and all relevant supporting
documents on the issuance of the drugs and make them available to the audit
office for verification within thirty days of the receipt of the report.
Otherwise, the amount should be refunded. It was recommended that the
Pharmacist should provide a report on the status of the cost-recovery and
the management of drugs within thirty days from the date of receipt of the
report, and evidence forwarded to the audit office for verification.
Otherwise, the matter would be further investigated. The Pharmacist and
Storekeeper should also make appropriate arrangements for the store to be
conducive for the storage of drugs.
But what about the Princess
Christian Maternity Hospital, the PCMH or Cottage Hospital in the east of
the capital - an institution that was once the pride of Sierra Leone's
health delivery system before the vultures took residence at State House?
Here's a peek into the horror that
now exists and all this before the Ebola Virus Disease struck.
Interviews conducted with the
Nurse-in-Charge of the ward, revealed that the number of delivery beds in
the labour ward were not sufficient to meet the increased number of in-patients.
In addition, there was no running water in the ward; gloves and vacuum
extractor were also insufficient in the ward.
Vital or essential equipment needed
for the effective, efficient functioning of the Eclamptic ward (ward 2)
were not adequate.
Blood-pressure machines, albustic
protective gears, glucose machine/strip mattresses and running water were
inadequate.
Interview with the Sister-in-Charge
revealed that some of those vital equipment purchased were of poor quality.
Of the 115 beds 119 required in the
various maternity wards, only 23 were with baby cots. This gave rise to
newly born babies sharing beds with their mothers.
Oxygen plant procured in 2006 to
provide 100% oxygen to patients at the hospital was not functional since
its delivery (8 years after its delivery). There were only two oxygen
concentrators to serve the entire hospital.
Electricity at the hospital
continued to be a challenge in the absence of regular power supply from the
National Power Authority (NPA). Even though the Ministry of Health and
Sanitation provided the hospital with a 150 KVA generator which costed
$136,000 in 2013, it still had not been installed (18 months after
delivery).
The only available ambulance in the
hospital was not roadworthy. Patients had to resort to the use of
commercial or private vehicles on emergency or referral cases. It was
therefore recommended that the Director of Training, Hospital and
Laboratory Services should ensure that the labour and eclamptic wards were
provided with the basic facilities within thirty days of the receipt of the
report. In addition, he was to ensure that additional baby cots were
provided for the hospital in order to solve the problem of baby-mother bed
sharing and explain why substandard equipment were provided to the
hospital. He was to provide documentary evidence of items procured within
thirty days from receipt of the report.
Kindly take a look at what the
audit report has on another institution - the Ola During Childrens'
Hospital -
High Infant Mortality Rate - The
infant mortality rate in the hospital was high. Out of 11,023 admissions,
1,226 deaths were reported in the hospital, representing 11.1% of
inpatients admitted. It was of utmost concern that 50% of the death cases
occurred within the 24 hours of treatment or admission. It was recommended
that the Chief Medical Officer should assign more doctors to the hospital
to meet the increase in the number of patients.
It was observed that the laboratory
lacked the following equipment:
Microscopes;
Fully automated biochemical
analyser;
Gas analyzer for respiratory
diseases;
Automated haemoglobin analyser;
Elisa tests kits and reader
machines for testing typhoid fever, and hepatitis B;
Machine for molecular diagnostic;
and
Reagent for the determination of protein
in urine.
Wards - Intensive and Special Baby
Care Units -
It was observed that as a result of
the Free Health Care Program, the intensive and special baby care unit
wards were overcrowded with admission cases. It was strange to note that
there were instances where two patients with different ailments were using
a single bed. Based on physiological guidelines, a canister of
supplementary oxygen (02) should be administered to one patient at a time.
It was however observed that several patients suffering from diverse
ailments were concurrently using one oxygen canister at the same time. It
was also observed that because the incinerator was operating below the
required temperature, it could not effectively burn waste products
especially sharp items, used needles and glasses. That had resulted in the
emission of noxious fumes. There was also spillage of waste behind the
incinerator.
If you think that is gross
negligence of a criminal nature, then take a look at this -
KINGHARMAN ROAD HOSPITAL (2013) - Inadequate Supply of Essential Equipment and Other Facilities -
There was inadequate laboratory
equipment to carry out diagnoses or test as the laboratory had no
microscope, cell-washers, sterilising pot, delivery kits and gloves;
Interview with personnel in the theatre revealed that there were no suction
machines and the only monitoring machine used for monitoring patients’
vitals was not in good working order for over a year;
The ceiling and standing lights in
the theatre were faulty;
The number of beds and bedding
accessories in the various wards were insufficient;
The number of rooms/wards in the
hospital did not accommodate the increase in the number of patients.
Therefore patients had to be admitted along the corridor of the hospital,
thereby compromising the patients’ dignity and privacy;
There was no ambulance in the
hospital;
Relatives of patients had to resort
to the use of commercial vehicles in emergency and referred cases.
There was only one (1) porter to
serve the entire hospital. As a result, there was no porter to provide
support to nurses on night duty;
There was no blood bank in the
hospital. Patients had to be referred to the Connaught hospital to secure
blood; and there was no wheelchair in the entire hospital to assist
critically ill and physically challenged patients to move around the
hospital.
Some aspects of the health delivery
system are highlighted here so that donors and all those wishing well for Sierra
Leone could see just how dilapidated the country's health delivery system
had been even before the Ebola Virus Disease struck.
The people of this country are
therefore appealing to all of them including those concerned Sierra
Leoneans and friends of the country within and outside Sierra Leone to
please help otherwise, given the lack of commitment of government
operatives to the health of the poor and unconnected, another disaster is
just waiting to happen.
And one more thing - please, please
do not allow the paws of these thieves at state house pillaging the country's coffers to have
access to any resources lest they be converted in the desperate, morally
bankrupt and shameless competition for personal enrichment.
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