AUDITOR GENERAL'S REPORT - gac.gov.lr PROJECT FIELD VERIFICATION REPORT... · BOQ Bill of...

On the Special Procurement Audit

of the Ministry of Public Works For

the Construction of Roads and

Bridges throughout Liberia

For Fiscal Periods 1 July 2010 to

30 June 2013

Volume II Field Verification Report

June 2015

Yusador S. Gaye, CPA, CGMA

Auditor General, R.L.

AUDITOR GENERAL'S REPORT

The Special Procurement audit of the Ministry of Public Works

for the construction of roads and bridges throughout Liberia

for fiscal periods 1 July 2010 to 30 June 2013

1 Promoting Accountability of Public Resources

ACRONYMS USED

Acronym Meaning

AG Auditor General

AOM Audit Observation Memorandum

BOQ Bill of Quantities

CGMA Chartered Global Management Accountant

CHICO China Henan International Cooperation Group

CICO China Chongqing International Cooperation

COSO Committee of Sponsoring Organizations of the Treadway Commission

CPA Certified Public Accountants

CSA Civil Service Agency

DMA Deputy Minister for Administration

GAC General Auditing Commission

GOL Government of Liberia

GSA General Services Agency

IAA Internal Audit Agency

IFMIS Integrated Financial Management Information System

IIU Infrastructure Implementation Unit

IMC Internal Monitoring Committee

IPSAS International Public Sector Accounting Standards

ISSAI International Standards of Supreme Audit Institutions

ITC Information Technology and Communication

LRRRC Liberia Refugee Resettlement Repatriation Commission

MFDP Ministry Of Finance and Development Planning

MLM&E Ministry of Lands, Mines and Energy

MOU Memorandum Of Understanding

MPW Ministry of Public Works

PAPs Project Affected Persons

PFMU Project Financial Management Unit

PPCA Public Procurement & Concession Act

RAP Resettlement Action Plan

SIDA Swedish International Development Agency

SSF Shawki Sam Fawaz Entrepreneur, Inc.

WB World Bank


for the Construction of Roads and Bridges Throughout Liberia



Table of Contents

1 FIELD VERIFICATION REPORT .................................................................................... 4

1.1 Introduction ................................................................................................................ 4

1.2 Bopolu to Belle Yallah Road Project ............................................................................... 4

1.3 Incomplete Bailey bridge ............................................................................................... 5

1.4 Brewerville to Bopolu City Road ..................................................................................... 6

1.5 Klay to DC Clark Road Project ....................................................................................... 7

1.6 Incomplete Bailey Bridge .............................................................................................. 8

1.7 Lehkpeh Town to Beh to Votor Town Road .................................................................... 8

1.8 Gbarnga to Botota Road................................................................................................ 9

1.9 Gbarnga to Zorzor Road Project .................................................................................. 11

1.10 Gio Town to Little Kola Road ....................................................................................... 12

1.11 Weala to Isaac Farm Road .......................................................................................... 13

1.12 Bloumu to Nyanwuelle Road Project ............................................................................ 15

1.13 Marshall Road ............................................................................................................ 16

1.14 Todee Road ............................................................................................................... 17

1.15 Parker Paint, Pipeline, Neezoe, Somalia Drive Road Project ........................................... 18

1.16 Duport Road, Zizi Community, Parker Paint, Soul Clinic road project .............................. 19

1.17 SKD Boulevard Road ................................................................................................... 20

1.18 Police Academy Road .................................................................................................. 21

1.19 Asphalt patching of potholes on Somalia Drive ............................................................. 22

1.20 Rehabilitation of Clara Town Road ............................................................................... 23

1.21 Jamaica Road to Toyota Garage .................................................................................. 23

1.22 Logan Town Bye Pass Road ........................................................................................ 24

1.23 Brewerville Iron Gate to Clayashland to Arthington ....................................................... 25





1.24 Amadu Town to Royceville Road .................................................................................. 26

1.25 Diggsville to Caldwell Road .......................................................................................... 27

1.26 Caldwell to Louisiana Road .......................................................................................... 28

1.27 Bahn to Loguatuo Road .............................................................................................. 29

1.28 Bahn- Lorplay Bridge ................................................................................................. 31

1.29 Kolahun to Vahun to Bomarue Road ............................................................................ 34

1.30 Zorzor to Voinjama Road............................................................................................. 36

1.31 Voinjama to Foya and Foya to Mendikorma Roads ........................................................ 37

1.32 Tuzon Town Box Culverts ............................................................................................ 38

1.33 Karweaken to Barclayville Road ................................................................................... 40

1.34 Sweaken to Glofaken Road, River Gee County .............................................................. 42

1.35 Zwedru to Greenville Road ......................................................................................... 44

1.36 Wiah Town to Planiabo Road ....................................................................................... 46

1.37 Nyafuah Town to Buchanan Road ................................................................................ 47

2 Exhibit ........................................................................................................................ 50





1 PROJECT FIELD VERIFICATION REPORT

1.1 Introduction 1.1.1 On December 9, 2014, the General Auditing Commission (GAC) commenced a field

visit of roads and bridges constructed throughout Liberia from fiscal year 2010 to

2013. The objective of the project verification was to establish the existence and

completion of the projects and ensure that value for money was achieved during the

implementation of various projects. Also, the verification provided an opportunity to

ascertain the existing condition of the roads and bridges across the country. This

exercise marks the third field visits of the Government of Liberia Funded Road and

Bridges Projects and the first for the World Bank Funded Roads and Bridges Projects

by the GAC. The GAC hired the services of a local engineering consulting firm that

partnered with the GAC to conduct the field verification exercise.

1.1.2 During the field visit, a total of fifty two (52) projects were inspected, out of which

Government of Liberia funded projects were thirty four (34) while one (1) was

funded by the World Bank. The objective of the field visit was to authenticate

whether the construction of the roads and bridges for the audit periods were done in

line with the approved technical specifications by MPW.

Gbarpolu County

1.2 Bopolu to Belle Yallah Road Project

Observation

1.2.1 During our inspection tour of the construction project of the Bopolu to Belle Yallah

road, we observed several irregularities during the implementation of the project.

According to the BOQ of the project, the contractor was to remove all existing metal

culverts and replace them with reinforced concrete culverts. However, during the

verification, we observed at certain points along the road that contractor did not

remove existing damaged metal culverts during the construction

1.2.2 In addition, the project BOQ required that culverts should contain both head and

wing walls. Contrary to this provision, we observed at several locations of this 75km

road culverts installed by the contractor did not contain both head and wing walls on

both streams of the water.

1.2.3 Again, at some points of the road, we observed broken culverts, exposed culverts

not properly backfilled, and poorly connected culverts at certain points. In few

instances, we noticed that at some areas culverts installation was incomplete,

meaning that the culverts were not extended across the road. Some locations had

sinking culverts that could no longer accommodate free passage of water.

1.2.4 According to the BOQ of the project, the contractor was required to construct





concrete pipe culverts with 20/70 grade, including excavation, formwork, and

reinforcement. We observed at some lower points of the road that culverts were not

installed.

1.2.5 We also sighted about 100 to 200 meters long depression points that need backfilling

and proper compaction. We observed that in locations of the depression, the earth

work was not properly done.

1.3 Incomplete Bailey bridge 1.3.1 In addition, it was observed that a Bailey bridge located at 55+km of the road had

not been completed. The metal plates to cover the bridge were being used on the

detour bridge. The 80ft long and 12ft wide Bailey bridge constructed over the Guma

River near Gungbeta is still incomplete. In the same token, a single box culvert

constructed at 8+ km does not have a guard rail to provide protection for

pedestrians and moving vehicles.

1.3.2 Based on the observation of the level of work performed by PEALAT on the Bopolu-

Belle Yalah Road for which an amount of US$13,253,245.00 has been paid, it was

noted that the company performed far below in relations to most of the

specifications in the contract.

Risk

1.3.3 The existence of the irregularities could be as a result of poor supervision of the

assigned consultant. The irregularities could deny the achievement of value for

money.

Recommendation

1.3.4 The Management of the Ministry of Public Works should ensure that a team of

engineers access all the work done on the Bopolu-Belle yalah Road for which PEALAT

was paid an amount of US$13,253,245.00.

1.3.5 Further, no further payment should be made to PEALAT until the end of the

inspection and appropriate recommendations to correct all the lapses on the

implementation of the project.

1.3.6 The consulting Engineer LAMDA Consult and MPW supervision who supervised the

Bopolu-Belleyalah Road construction should also be held responsible for the poor

quality of work and the high contract cost.

Management’s Response

1.3.7 The project is 80% complete. The remaining works is been considered as a check list

and will be considered within the remaining duration of the contract.

1.3.8 There is still 20% plus retention on this project.





1.3.9 This is a laterite road which should be assessed immediately upon completion.

These type of roads last for not more than two seasons.

Auditor General’s Position

1.3.10 We recommended in volume I of this report on the Belle Yallah Road, a joint

assessment by MPW Engineers and an independent engineering firm excluding

LAMDA Consult be done to ascertain whether the portion of work outstanding

represents 20% of the contract. Therefore, we maintain our recommendation.

1.4 Brewerville to Bopolu City Road

Observation

1.4.1 The inspection of the Brewerville to Bopolu City road was done on December 9,

2014. An interview with Gbarpolu County Resident Engineer, Mr. Aaron Jeboe,

revealed that the project was awarded to PGL Construction Company on a pre-

finance basis. He said up to the time of the inspection tour no payments were made

to the contractor. The earth work on the road was done 45 KM from Brewerville

Junction. After the 45 KM earth work, the Resident Engineer said the contractor

could no longer continue with the project since it could not receive any payment

from the government.

1.4.2 A review of documents in our possession revealed that the project was awarded to

the contractor on June 11, 2013 for a total contract value of US$5,526,275.12. It

was provided in the contract that upon signing of the contract, the amount of

US$1,934,196.29 constituting 35% of contract value would be paid to contractor as

startup and mobilization cost.

1.4.3 During the inspection, we established that all damaged existing metal culverts that

were to be removed and replaced if the contract had gone well were still being used

on the road. We observed that at 10KM from Brewerville double 4ft metal culverts

have corroded and being seriously undermined thus endangering vehicle movement

along the road.

1.4.4 We also observed at 41KM that a wooden bridge that was being maintained by the

contractor while the construction was ongoing is gradually wearing out. Another

wooden bridge at 72.3KM was almost down when we visited the site. The condition

of the bridge is becoming worse that if nothing is done to recondition it the soonest

possible time, the inhabitants of Bopolu will be disconnected.

1.4.5 The bill of quantity for the rehabilitation of the Brewerville to Bopolu road requires

the contractor to remove and replace all damaged metal culverts along the road.

Considering that in mind, the contractor pre-fabricated reinforced concrete culverts

but could not installed them to their rightful locations. An inquiry from the Resident

Engineer, Mr. Aaron Joboe as to why the culverts were not installed, he noted that it





was due to the failure of the government to make payment to the contractor. A stock

pad of different dimensions of culverts intended to be installed at different locations

of the road were seen at certain point of the road.

Risk

1.4.6 The failure of the MPW to adhere to the payment terms as provided in the contract

could lead to abandonment of project.

Recommendation

1.4.7 MPW should make payment to the contractor for work already done and persuade

the company to continue with the project.

1.4.8 The Consultant Engineer, the County Resident Engineer along with construction

engineers from MPW should provide supervision during the construction of the roads

and bridges.


1.4.9 The contract is ongoing. The contractor received mobilization fees in February 2015.

All defects on the road will be corrected under the contract before final completion

certificate is issued by the Ministry.


1.4.10 We acknowledge management’s response. We will validate management’s assertion

during the next audit of MPW.

Bomi County

1.5 Klay to DC Clark Road Project

Observation

1.5.1 On March 25, 2013, the Ministry of Public Works represented by its Acting Minister

Victor B. Smith entered into a contractual agreement with East International Group

Inc. represented by its Chairman Cao Yun Feng for the rehabilitation and

maintenance of the road from Klay to DC Clark in Bomi County for a total contract

value of US$1,270,124.24.

1.5.2 During the field inspection of Klay to DC Clark roads, it was observed that the head

and wing walls of some of the culverts installed by the contractor were not properly

backfilled. As a result the erosion is gradually wearing away the head and wing walls

of those culverts.

1.5.3 It was also established during the verification that some of the culverts installed

were broken at some points, exposed and poorly connected at certain points. We

also sighted some points along the road with depression length ranging from 50





meters to 100 meters. Also, majority of the culverts do not have head walls, wing

walls and apron.

1.6 Incomplete Bailey Bridge

1.6.1 In addition to the above finding, it was also noticed at 14.8KM of the road a Baily

Bridge constructed over Po-River in Julayjuah Town that was still incomplete. The

120.9ft long and 12ft wide bridge does not have a center pier. According to the

Resident Engineer of Bomi County, Mr. Solomon Garpue, the only work outstanding

on the bridge is the center pier. He informed us that due to lack of funding this

aspect of the project had come to a standstill.

Risk

1.6.2 The existence of the deficiencies identified on the project could lead to deterioration

of the condition of the road thereby denying value for money.

1.6.3 The lack of center pier on this long bridge could cause collapse as heavy tonnage

trucks ply the route without restriction, thus resulting to waste of state resources.

Recommendation

1.6.4 The management of the Ministry of Public Works should pursue the contractor, East

International to revisit the road and make all necessary corrections at locations

where appropriate including the construction of the crucial center pier for the bridge,

failing the contractor should be debarred from all Government contracts.


1.6.5 The contractor will carry out all Corrective measures during the

retention/maintenance period. According to the contract BOQ, there is no center pier

to be constructed under the 120.9 ft long bailey bridge constructed over the Po-river

in Julijuah Town.

Auditor General’s position

1.6.6 We acknowledge management’s assertion that the contractor will be made to carry

out all corrective measures during the retention period. However, the contract

document available to the GAC contains a section in the Bill of Quantities for the

construction of the center pier for the Bailey Bridge. We therefore urge the MPW

Management to ensure that the contractor be made to construct the center pier for

the Bailey bridge as per the BOQ.

1.7 Lehkpeh Town to Beh to Votor Town Road

Observations

1.7.1 During the inspection of the Lehkpeh Town to Beh Town to Votor Town Road

project, we observed several points along the road with long depression ranging

from 100 to 250 meters that need backfilling and proper compacting. In some





instances, we noticed at some locations that the culverts installed did not contain

head and wing walls. We also identified existing damaged metal culvert that needed

to be removed and replaced by contractor.

1.7.2 At 5+ km from Beh Town to Votor, it was observed that a concrete bridge of 22 feet

long and 12.10 feet wide was constructed but the guard rail which serve as

protection for pedestrians was not properly installed. As a result, one side of the rail

is hanging.

Risk

1.7.3 The failure to ensure that the road is regularly maintained could lead to deterioration

and inaccessibility, thus denying value for money.

Recommendation

1.7.4 The Ministry of Public Works should ensure that routine maintenance plan is put in

place to maintain all laterite roads to avoid the condition going worst before

intervention.


1.7.5 Maintenance Strategy is underway for the Fiscal Year 2015/16.



during the next audit of MPW.

Bong County

1.8 Gbarnga to Botota Road

Observation

1.8.1 On December 21, 2012, the management of the Atlantic Resources Limited

expressed the desire to rehabilitate the Gbarnga to Botota road, but proposed a cost-

sharing arrangement between the government and the company.

1.8.2 The Superintendent of Bong County, Selena Polson Mappy, on January 31, 2013

wrote a communication to the then Public Works Minister Hon. Samuel Kofi Woods

to engage the Atlantic Resources Company through an acceptable cost-sharing

arrangement with the Government of Liberia to rehabilitate the road since Atlantic

Resources had earlier expressed the desire to rehabilitate the road.

1.8.3 The Ministry of Public Works on March 6, 2013 communicated with the management

of Atlantic Resources Limited informing the company that the ministry has decided to

award it the contract for the rehabilitation of the Gbarnga to Botota road on a cost-

sharing basis. In the communication Atlantic Resources was informed that it would





underwrite 60% of the contract value amounting to US$1,469,780.51 while the

Government of Liberia would fund the remaining 40% amounting to US$979,853.67.

1.8.4 However, while awaiting the contract details to be finalized, the management of

Atlantic Resources was given the authorization to proceed by Deputy Minister of

Public Works for Administration Stephen M. Yekeson, Jr on March 6, 2013 to proceed

with the rehabilitation of the road. Up to the time of this report, the contract was not

signed by the requisite parties. Confirmation from the company revealed that there

was no contract between the government and the contractor and no payment had

been made to the contractor.

1.8.5 During the inspection of this 51.5KM road, we observed three major discrepancies

along the road that worth noting. We noticed long distances of depression points

that require backfilling and proper compacting.

1.8.6 Additionally, during the inspection, we observed at several locations of the road log

bridges and damaged metal culverts that need to be removed and replaced.

Risk

1.8.7 The failure to conclude the procurement process before the commencement of

projects could deny the full implementation of the BOQ thus leading to substandard

construction.

1.8.8 The failure of MPW to meet its obligation under the cost sharing agreement could

lead to delay in the construction of the project thereby stalling vital development

projects.

1.8.9 The granting of Letter to Proceed to contractor without a signed contract could

obligate GoL, thus resulting in the waste of resources.

Recommendation

1.8.10 MPW should ensure that all those log bridges and damaged metal culverts are

removed and replaced by concrete culverts and concrete bridges by the contractor.

1.8.11 The Ministry of Public Works should notify the contractor to discontinue the project

until the procurement process is regularized before the contract can resume.

1.8.12 The Deputy Minister of Public Works for Administration, Stephen M. Yekeson, Jr

should provide material justification for issuing Letter to proceed to the contractor

without a written contract, failure he should be held accountable for the violation

Section 65 subsection 1 of the PPC Act of 2005 as amended in 2010.


1.8.13 Management did not respond to this observation.






1.8.14 In the absence of a response by MPW Management, we maintain our

recommendation.

1.9 Gbarnga to Zorzor Road Project

Observation

1.9.1 The project for the rehabilitation and maintenance of the Gbarnga to Zorzor road

was awarded to Westwood Construction on March 25, 2013 for twelve months. The

contract for the 104KM road was awarded for US&4,388,060.00. The Bill of Quantity

of the project requires contractor to install 0.60 to 1.20cm reinforced concrete pipes

(RCP) at several locations of the road.

1.9.2 On December 17, 2014, the team of auditors and engineers inspected the road and

noted that the concrete culverts were installed by Finda Construction Company

without head and wing walls. It was also observed at several locations that the road

still contain damaged metal culverts that needed to be removed and replaced. We

also observed at several locations of the road that culverts were needed to be

installed but we could not find any installation.

1.9.3 During the inspection, it was also sighted at several locations box culverts still in

good condition but do not have guard rail. Even though, we were informed that the

box culverts were constructed by the initial contractor that constructed the road in

the 1960s.

1.9.4 We also noticed during the inspection newly installed culverts and earth works that

were done by the UNMIL Bangladeshi contingent assigned along the road. It was not

evident that Westwood Construction Company to whom the contract was awarded

did major work on the road. At 28.1KM of the road, we sighted a 16 meters long and

6.3 meters wide concrete bridge constructed by UNML after the collapse of the first

bridge. Currently, the abutment of the bridge is slightly disconnecting from the top

pavement something which needs serious attention.

Risk

1.9.5 The signing of contract for US$4,388,060.00 for rehabilitation work without the

installation of a single culvert line could lead to the rapid deterioration of the road.

1.9.6 The existence of already damaged metal culverts and slight disconnection of the

abutment could result to the collapse of the bridge thereby denying value for money.

1.9.7 The failure of Westwood Construction to perform the contract based on the terms

and conditions could lead to substandard construction and deny value for money.





Recommendation

1.9.8 The management of the Ministry of Public Works should provide substantive

justification for authorizing payments to Westwood Construction without evidence

that the project was completed based on the terms and conditions of the contract.

1.9.9 The management of the Ministry of Public Works should intervene to prevent the

bridge from imminent collapse.


1.9.10 Culvert work by UNMIL and Finda Construction were not part of Westwood scope of

work, in fact most of these works were completed before contract with West Wood

was signed. The contractor is aware that all defective works indemnified during the

DLP will be corrected prior final payment of retention.

1.9.11 UNMIL has intervened on the reinforcement of the bridge


1.9.12 Our review of the BOQ for the rehabilitation of the road from Gbarnga to Zorzor by

West Wood Construction Company showed that seven (7) pieces of reinforced

concrete pipes of different dimensions (3 pieces of 0.60cm, 3 pieces of 0.90cm and 1

piece of 1.20cm) at a total cost of US$43,940.00. There was no evidence that West

Wood installed those culverts. Therefore, we maintain our recommendation.

Grand Bassa County

1.10 Gio Town to Little Kola Road

Observation

1.10.1 On December 19, 2014, we toured this feeder road from Gio Town to Little Kola in

Grand Bassa County undertaken by General Engineer & Technical Services in

2010/11. According to the BOQ of the project, the contractor was required to

excavate and remove unsuitable materials and install reinforced concrete pipes at

those locations.

1.10.2 During the inspection of the 10.8KM road, we sighted two things that worth

mentioning in this inspection report. We observed at some locations of the road that

damaged existing metal culverts are still being used. The surface of the road in

almost all locations was observed to be severely damaged. The road on which the

amount of US$253,000.00 was spent need serious maintenance or else the next

rainy season the road would be completely inaccessible.

1.10.3 We also observed at some of the locations that some culverts installed along the

route were exposed, undermined by erosion and some, the wing and head walls

were not properly backfilled. For instance, at 4.3km, the wing of the 5 feet concrete





culvert has been seriously undermined downstream. Generally, vegetation has

seriously taken over the entire road sides both left and right.

Risk

1.10.4 The failure to implement projects based on the terms and conditions of agreement

could lead to substandard constructions and waste of public resources.

Recommendation

1.10.5 The Ministry of Public Works should institute a routine maintenance plan for all

laterite roads throughout the country to keep the roads in good condition at all

times.

1.10.6 The management of the Ministry of Public Works should ensure that the contractor

to properly backfill the exposed and undermined culverts in order to avoid serious

damage of the road.


1.10.7 The contractor has received the total amount of US$290,337.80 as initial payment

for both projects according to the contract terms and conditions. A meeting is

pending with the contractor to recommence work on the roads.


1.10.8 The assertion that the initial payment of US$290,337.80 had been made to

contractor contradicts the total cost of the contract of US$253,000.00 as per the

BOQ. The contract for the reconstruction and rehabilitation of the Goi Town road

was entered into in February 2009. It is therefore a serious breach to pay the

contractor without evidence of work done on the road. Therefore, MPW Management

should ensure that the contractor commence the project or be made to account for

the amount.

1.11 Weala to Isaac Farm Road

Observation

1.11.1 On June 18, 2012, the Ministry of Public Works issued MDMC management a Letter

to Proceed with the rehabilitation of two access roads, namely, Weala to Isaac Farm

and Bloumu to Nyarnwuelle roads until the contract formalities are concluded. The

total cost of the two access road projects amounted to US$414,774.00.

Unfortunately, in response to auditor confirmation, the contractor said it has not

received any payment from the Ministry of Public Works since the commencement of

works.

1.11.2 The inspection on this 4.8KM feeder road was done on December 22, 2014. During

the verification, we observed that the entire length of the road lacks dish lines on

both sides of the road. We also observed long depression points of 100 to 200





meters along the road. According to the Resident Engineer of the county, Mr.

Sylvester Zoker the finishing touches of the road have not been done due to the

failure of national government to make payment to contractor.

Risk

1.11.3 The existence of long depression points along the road and dish lines could make the

road flooded thus creating serious problem to the road during the rainy season.

1.11.4 The delay of government to make payment to contractor could lead to abandonment

of projects thus denying the public easy access to the road.

Recommendation

1.11.5 The Ministry of Public should ensure that the contract regarding the project is

concluded and that the contractor is paid as per the contract to enable the contractor

complete the road projects.

1.11.6 Ministry of Public Works should desist from issuing letters to proceed and continue

with the process of contract award. Additionally, the Ministry of Public Works should

ensure that there is funding available for projects before awarding contracts.

1.11.7 Deputy Minister for Administration, Stephen Yekerson who issued the letter to

proceed should be held accountable for breach of section 65 (1) of the PPC Act,

2010.

Management’s First Response

1.11.8 The contract is concluded and a total of $292,509.60 have been paid to date. There

was funding under the Legislative Initiative segment of the budget to cover this

project. The Letter to Proceed was issued because of the need to have gotten the

contractor mobilize prior to the coming rains. The timeliness and appropriateness of

maintenance intervention is critical in this industry especially on laterite roads.

Delays in actions may lead to a complete wipe out of the entire laterite surface

causing the Government even more money. The Letter to proceed accounted for the

fact that the contractual process had not ended a process which at times could take

several months thereby undermining the overall project.

Management’s Second Response


for both projects according to the contract s terms and conditions. A meeting is

pending with the contractor to recommence work on the road.

1.11.10 The project was retendered and the contractor has completed the project on time. It

is now under retention for routine maintenance.






1.11.11 In contract management, a contract should be concluded before the commencement

of work. The action of MPW Management to issue a letter to proceed before

finalizing contract and BOQ could commit GoL to unrealistic cost; value for money

could be undermined. Therefore, we maintain our recommendation.

1.12 Bloumu to Nyanwuelle Road Project

Observation

1.12.1 Section 66 (2) of the PPCA states that procurement contract shall come into force for

a Procurement requiring the execution of a contract which shall be binding on the

bidder and the Procuring Entity when the contract is signed by the bidder and by the

Procuring Entity subject to the requirements of Section 31 and to the remedies in

Section 127 of this Act.

1.12.2 Contrary to this requirement, on June 18, 2012, the MDMC management was given a

letter to proceed with the rehabilitation of two access roads, namely, Bloumu to

Nyanwuelle and Weala to Isaac Farm road without signing a contract.

1.12.3 The total cost of the two access road projects amounted to US$414,774.00.

Unfortunately, in response to auditor confirmation letter, the contractor said it has

not received any payment from the Ministry of Public Works since the

commencement of work. From our verification it was revealed that the two roads

were abandoned because there was no binding document between the government

and the two contracting parties.

1.12.4 During our inspection of this 11.1KM road in Margibi County, we also identified 26

culvert points that did not contain culverts at all. At some locations, e.g. 2.1km and

6.9km, the streams crossed the main road. As a result, vehicles cross those points

driving through the water that could easily be controlled by culverts. We also sighted

100 to 200 meters of depressed distances that did not contain proper earth work.

When we inquired from the Resident Engineer why the condition of the road was still

deplorable, he informed us that the project was abandoned by the contractor due to

the failure by the government to make payment.

Risk

1.12.5 The failure by the Ministry of Public Works to go into written contract with the

contractor for the Rehabilitation of the road could lead to contracts being awarded to

contractors that lack the capacity to perform, thereby leading to substandard work.

1.12.6 Not entering into official contract could result to violation of the Public Procurement

& Concession Act of 2010, thus denying competition and the achievement of value

for money.





1.12.7 The failure to observe the procurement laws in the Issuance of letter to proceed

could lead to corruption in the awarding of contracts.

Recommendation

1.12.8 That in awarding any future contract, the Ministry of Public Works should ensure that

all provisions of the PPC Act regarding awarding of contract are considered and that

the ministry ensures the completion of the contract documentation with MDMC.

1.12.9 The Ministry of Public Works in collaboration with the Ministry of Finance and

Development Planning should ensure that the contractor is paid for work done and

further ensure that contractor return to project site to continue work. The MPW

should also ensure that the county Resident Engineer is empowered to provide

adequate supervision for the projects.



for both projects according to the contract s terms and conditions. A meeting is

pending with the contractor to recommence work on the road.


1.12.11 MPW Management failed to mention the date of the initial payment to the contractor.

In December 2014, when we inspected the project site, it was observed that the

project was abandoned. When we inquired as to why the project was abandoned, we

were informed that the abandonment of the project was due to the failure of the

Ministry of Public Works to make payment to the contractor. The Management of

MPW should ensure that the contractor return on the road do the work for which an

intial payment had been made.

1.13 Marshall Road

Observation

1.13.1 The project for the asphalt pavement of the Marshall road was awarded to SSF for

the cost of US$19,750,000.00. The contract for the construction of the 19.8 km road

was for 18 months beginning July 29, 2012 and ending December 29, 2013. The

initial payment of US$ 7,900,000.00 has since been made.

1.13.2 On December 23, 2014, the verification team toured the road to inspect the level of

work done by the contractor thus far. During the inspection, we observed that one

lane of the asphalt pavement ended at 2.4KM while the other lane went to 3.1KM.

We identified several depression points along the road that need backfilling and

proper compacting. We also sighted some culverts that are completely closed up

with the red earth used during backfilling.





Risk

1.13.3 The failure of the contractor to complete the project in accordance with the contract

terms and condition could lead to breach of the contractual agreement, thereby

denying value for money.

1.13.4 The blocking of some culvert lines along the road could lead to flooding of the road,

thus seriously contributing to the fast deterioration of the road condition.

Recommendation

1.13.5 The Ministry of Public Works should pursue the contractor to return to work and

complete the project as the time for completion has since expired. Contractor should

ensure that all the blocked culvert lines are clear to give free passage to water

during the rainy season.


1.13.6 The work is still under contract. The work quality is been control by the Consultant.

All defects will be corrected by the closes of the contract.


1.13.7 During our inspection in December 2014, the project appeared to be abandoned.

The contract for the construction of the road ended since December 2013, exactly

one year to our visit. Therefore, we maintain our recommendation.

Montserrado County

1.14 Todee Road

Observation

1.14.1 On December 26, 2014, the project for the routine maintenance of the Todee Road

was inspected. During the inspection of this 32.1KM road, we observed several plank

bridges along the road. We also observed that those bridges do not have guard rails

which could serve as protection for both pedestrians and vehicles. The abutments of

all the plank bridges along the road were constructed of concrete. We also observed

several points of depression along the road need to be backfilled and proper

compaction.

Risk

1.14.2 The existence of plank bridges along the road could increase the routine cost of

maintenance as the plank could get decayed and required changing.

Recommendation

1.14.3 The Ministry of Public Works should prioritize the construction to concrete bridges

instead of the wooden bridges along the road to avoid the increment of maintenance

cost and wasteful spending. The Ministry of Public Works should ensure that on a





yearly basis the road is maintained to avoid travelers experiencing difficulties during

the rainy season.


1.14.4 The Plank Bridge with no guard rail was constructed accordance the contract scope

of work. CSA visit was conducted there raining season after the contract was signed.

Some of the compacted gravel surface might have worn out before the December

visit by GAC


1.14.5 The inclusion of Plank Bridge in the scope of work by the Management of MPW could

lead to a waste of resources and could undermine the achievement of value for

money. The routine maintenance of such laterite road could ensure durability of the

road. Therefore, we maintain our recommendation.

1.15 Parker Paint, Pipeline, Neezoe, Somalia Drive Road Project

Observation

1.15.1 On November 30, 2010, the Ministry of Public Works signed a construction contract

with SSF Entrepreneur to pave with asphalt the 3.9KM Parker Paint to Pipeline to

Neezoe Road at a contract value of US$3,106,131.42. The Bill of Quantity of the

project required that a standard 4 inch concrete sidewalk be constructed along the

road.

1.15.2 The verification of the asphalt pavement of the 3.9KM Parker Paint to Pipeline to

Neezoe Road on the Somalia Drive road was done on December 26, 2014. During

our inspection, we observed that the contractor did the entire road without sidewalk

on either side of the road. We also observed at some points that the contractor did

not construct drainage on both sides of the road. We also sighted potholes at some

points along the road.

Risk

1.15.3 Construction work not done in line with technical specification could deny the

achievement of value for money and waste of resources.

Recommendation

1.15.4 That the MPW Management should ensure that contractors perform contracts in line

with specification through proper supervision of projects during their implementation.


1.15.5 The road work was done in accordance to the contract scope of works provided by

the Ministry of Public Works.






1.15.6 Management’s assertion that the road was constructed in accordance to the scope of

work is not backed by the BOQ of the project reviewed by the GAC. The BOQ

required that a standard 4 inch concrete sidewalk be constructed along the road.

Therefore, we maintain our recommendation.

1.16 Duport Road, Zizi Community, Parker Paint, Soul Clinic road project

Observation

1.16.1 On May 12, 2012, the Ministry of Public Works on behalf of the Government of

Liberia signed a contractual agreement with SSF for the Asphalt pavement of the

Duport Road to Zizi Community to Parker Paint Junction Road at contract value of

US$5,000,000.00.

1.16.2 The inspection of this 3.6KM road was conducted on December 26, 2014. During the

inspection, we observed that some of the slabs covering the drainage, also used as a

sidewalk are broken on both sides of the road. Some of the slabs have major cracks

that if no action is taken immediately will lead to total damage. We also noticed that

from 1KM to 3.6KM, the contractor did not construct drainage on both sides of the

road.

Risk

1.16.3 The failure to construct drainage and sidewalk slab along the road could lead

substandard work, which denies value for money.

Recommendation

1.16.4 The Management of MPW should notify the contractor to revisit and recondition

those broken slabs and sidewalks.

1.16.5 The Management of MPW should pursue the contractors to revisit the road and

Construct the drainage in the remaining distance of the road.


1.16.6 The road work was done in accordance to the contract scope of works provided by

the Ministry of Public Works.

1.16.7 The road mark was done in addition to the scope of work. Any additional works will

required a change order and extra cost.


1.16.8 Management’s response did not address the deficiencies noted by the GAC.

Therefore, we maintain our recommendation.





1.17 SKD Boulevard Road

Observation

1.17.1 On November 23, 2012, the Ministry of Public Works and Chain Henan International

Cooperation Group Co. Ltd entered into a construction contract for the asphalt

pavement of the Samuel K. Doe Boulevard road for the amount of US$4,562,242.50

for the period of twenty-four (24) months. Barely three months after the signing of

the initial contract, on February 21, 2013 an addendum to the contract was signed

for the amount of US$4,729,757.50 thus increasing the total project cost to

US$9,292,000.00.

1.17.2 The inspection of the 4.8KM road was conducted on December 27, 2014. During the

verification exercise, we observed depression point of the road. At 2.5KM of the

road, the depression of the asphalt pavement is becoming grave to the extent that

hole is now created between the asphalt and the side curve connecting the sidewalk.

1.17.3 We observed two 100 meters long distances where the sidewalk of the road did not

cover. An inquiry from the Resident Engineer as to why the sidewalk was not

extended to these distances, he said that the government did not make payment to

the inhabitants as resettlement compensation in these distances so the structures

could not be broken down for sidewalk. He however said when the payment is made

the sidewalk would continue.

Risk

1.17.4 The existence of depression on the road could be a result of substandard materials

and could result into waste of government resources.

Recommendation

1.17.5 It is strongly recommended that the contractor revisits the road to make all

necessary corrections including reconditioning of all the depressed locations or sites

along the road.



All defects will be corrected prior to issuing final Completion Certificate without cost

to the client.


1.17.7 We acknowledge management’s response. Management’s assertion will be validated

during the next audit of the MPW.





1.18 Police Academy Road

Observation

1.18.1 During the examination of records, we observed that on February 21, 2013, the

Ministry of Public Works represented by its Acting Minister, Victor B. Smith entered

into a contractual agreement with Chain Henan International Cooperation Group Ltd

represented by its Vice President, Zhang Wei for the rehabilitation upgrading to

asphalt pavement of the 2.4KM road from Police Academy connecting Samuel K. Doe

Boulevard for the total contract cost of US$4,761,397.00.

1.18.2 Confirmation response from the contractor revealed that government had made

payment amounting to US$3,094,908.05 against the total contract value. On

December 27, 2014, the verification of the road was conducted. During the

verification exercise, we observed that the culvert that should contain top slab on

both sides connecting the sidewalk was left incomplete at several locations.

1.18.3 For instance, at 1.8KM, the three feet culvert line installed is completely blocked

upstream by eroding sand. At 2.3KM, we also observed that a mini bridge should

have been constructed but up to present there is no bridge at the point.

1.18.4 Inquiry from the Resident Engineer, Mr. Clarence S. Quaye as to why the condition

of the road is still as seen, he informed us that the government had not made

payment for structures along the road, and as such, those structures could not be

broken down to give way for the construction.

Risk

1.18.5 The failure of the MPW to resettle the inhabitants along the road could delay project

and even lead to waste of resources as 65% payment of the contract cost has been

made.

1.18.6 The blocking of culvert lines with eroding sand could lead to extra work that could

cost extra amount.

Recommendation

1.18.7 The Management of MPW should ensure that payment is made to the inhabitants for

their structures to allow the contractor continue with the project.

1.18.8 The Management of MPW should ensure that proper supervision is provided to

ensure that work is done in accordance with approved technical specifications.


1.18.9 The work is still under contract. The work quality is been control by the Consulant.

All defects will be corrected prior to issuing final Completion Certificate without cost

to the client.






1.18.10 During our field visit in December 2014, the project appeared to be abandoned.

Payment for RAP should be made to enable contractor continue with the project for

which 65% payment has been made.

1.19 Asphalt patching of potholes on Somalia Drive

Observation

1.19.1 The Ministry of Public Works represented by its Acting Minister, Victor B. Smith on

June 13, 2013, entered into a contractual agreement with Eden Construction

Company represented by its Executive Officer, Humphrey Russell for the emergency

asphalt patching of Somalia Drive from Freeport of Monrovia Junction to Paynesville

Red light and along the main Boulevard to ELWA Junction at the cost of

US$539,150.00. The contract for the asphalt patching of potholes along the Somalia

Drive to Paynesville Red light up to ELWA Junction was awarded for the period of

twelve (12) calendar months.

1.19.2 During the inspection of the project on December 30, 2014, we observed at several

locations that potholes patching for which the contract was awarded to Eden

Construction Company have taken over the road as though there has been no work

on the road.

Risk

1.19.3 The existence of potholes on this major road could delay traffic in these areas. The

existence of these critical spots could also be a waste of state resources as the

contract for the intervention was awarded in June of 2013 for twelve (12) calendar

months. The condition of the road could suggest that the job done was substandard.

Recommendation

1.19.4 The Ministry of Public Works should ensure that the contractor is held accountable

for the level of substandard job done on the road since the retention period has not

yet elapsed.


1.19.5 The contractor failed to meet its obligation under the contract. No payment has been

make to the contractor to date. Process to terminate the contract is in progress. The

contract has been awarded to another contractor.








1.20 Rehabilitation of Clara Town Road

Observation

1.20.1 On November 23, 2012, the Ministry of Public Works represented by its Acting

Minister, Victor B. Smith entered into a contract with China Henan International

Cooperation Group Ltd. represented by its President, Ma Peng for the emergency

repairs and rehabilitation of the Clara Town Road at the cost of US$2,232,500.00 for

the period of twenty-four (24) calendar months.

1.20.2 The verification of the Clara Town Road was conducted on December 30, 2014.

During the inspection, we sighted at several points that the slabs covering the

sidewalk are broken. Generally, the condition of the road is still deplorable, even

though the road is still under construction.

Risk

1.20.3 The broken spots could be an indication that substandard construction thereby

leading to the waste of resources.

Recommendation

1.20.4 The Management of MPW should ensure that the contractor revisit all the open spots

due to broken slabs be reconditioned to protect the community dwellers and other

pedestrians from mistakenly sustaining injury.



All defects will be corrected prior to issuing final completion certificate without cost

to the client.




1.21 Jamaica Road to Toyota Garage

Observation

1.21.1 The Ministry of Public Works represented by its Acting Minister, Victor B. Smith on

November 23, 2012, entered into a contract with West Africa Construction Company

represented by its General Manager, Mentee N. Padmore for the emergency repairs

and rehabilitation of Jamaica Road for the contract value of US$1,801,860.11 for the

period of twenty-four (24) calendar months.

1.21.2 During the inspection of the Jamaica to Toyota Garage road project, we observed at

two locations that the asphalt pavement has serious potholes that delay the

movement of traffic.





Risk

1.21.3 The existence of potholes on the road is an indication that substandard construction

was done which could lead to waste of government resources.

Recommendation

1.21.4 The Ministry of Public Works should provide proper supervision for all future

contracts to ensure that the constructions meet specification.


1.21.5 The contract is under retention. Contractor is under contract to rectified all defects

prior to issuing final payment and final completion certificate.




1.22 Logan Town Bye Pass Road

Observation

1.22.1 The Ministry of Public Works represented by its Deputy Minister for Technical

Services, J. Jenkins Mends-Cole entered into a contractual agreement with Koman

Enterprises (SEK Liberia) Inc. represented by its Director General for the

rehabilitation and upgrade to asphalt pavement of the Logan Town to Mombo Town

road for the contract value of US$1,671,903.80 for the period of ninety working days

beginning November 30, 2010 and ending January 31, 2011.

1.22.2 During the inspection of the road, we noticed that the asphalt pavement had lot of

potholes at some points of the road. It was also observed that the sidewalk of the

road is not yet complete as pedestrians use the main street to commute.

Risk

1.22.3 The existence of potholes along the road and the lack of sidewalk could be an

indication of the level of substandard job done by the contractor thus resulting into

waste of public resources.

Recommendation

1.22.4 The Ministry of Public Works should ensure that the contractor revisit the road to

complete the project including the construction of the remaining sidewalk and

patching of all existing potholes on this newly constructed road.


1.22.5 The contract is under period. Final completion certificate and final payment will only

be issued after all defect has been corrected by the contractor.








1.23 Brewerville Iron Gate to Clayashland to Arthington

Observation

1.23.1 The audit team on January 3, 2015 inspected the road project for the rehabilitation

of the Brewerville Iron Gate to Clay Ashland road. The 26.5KM road was rehabilitated

by two separate contractors, namely, General Engineering and Technical Services

Inc., and China Henan International Cooperation Group Ltd. The General Engineering

and Technical Services rehabilitated 5.3KM of the road while the remaining 21.2KM

was undertaken by Chain Henan International Cooperation Group Ltd.

1.23.2 On April 1, 2011 the Ministry of Public Works awarded a contract to General

Engineering and Technical Services for the rehabilitation of the entire length of the

road from Brewerville Iron Gate to Clay Ashland to Millsburg to Arthington for a total

contract value of US$243,461.65. Further review of documents revealed that General

Engineering & Technical Services had received 70% payment of the contract cost

amounting to US$170,422.00 in accordance with the contract terms of payment.

1.23.3 We were not provided the contract and other relevant documents regarding CHICO

involvement in the implementation of this project. However, according to the

Resident Engineer, Mr. Clarence S. Quaye, the 21.2KM of the road rehabilitated by

CHICO was financed by the Liberia Electricity Corporation. Review of the IFMIS

payment record revealed that CHICO received two payments on budget code 412.

On August 14, 2012, the amount of US$409,281.32 was paid on check number

32185 while the amount of US$491,136.80 was paid on check number 32186 on the

same date.

1.23.4 During the inspection, we observed at some locations that depression of 100 to 200

meters long has taken over the road that needs backfilling and compacting. We also

sighted point where there still exist damaged metal culverts that could have been

removed and replaced. We also sighted at some points that erosion has seriously

wore up the soil around the head and wing walls of culverts installed by CHICO. It

was also observed at some points where the wing and head walls of the culverts had

serious cracks.

Risk

1.23.5 The existence of long depression points and gully areas on the road could further

worsen the condition of the road thereby denying value for money.

1.23.6 The undermining of the culvert head and wing walls could disconnect the road

rendering accessibility of the road difficult.





Recommendation

1.23.7 The Management of MPW should ensure that the contractor recondition the road

including proper backfilling and compacting of depressed points, removal and

replacement of damaged metal culverts along the road.


1.23.8 The contractor was given 14.2km to rehabilitate and not 26.50km. Later on LEC

contracted CHICO to rehabilitate the road from km 14.2 to km 26.5km. However,

MPW contractor have received the total amount of US$170,423.14 as initial payment

for the project according to the contract terms and conditions. A meeting is pending

with the contractor to recommence work on the road. However the contractor

requested for an addendum for additional work.




1.24 Amadu Town to Royceville Road

Observation

1.24.1 In March 2010, the Ministry of Public Works represented by its Deputy Minister for

Technical Services, J. Jenkins Mends-Cole entered into a contractual agreement with

General Fabrication and Construction Business Corporation represented by its Chief

Executive Director, James R. Potter, Sr., for rehabilitation of the Amadu Town to

Royceville road for a contract cost of US$289,609.97. A review of documents

revealed that the amount US$173,765.98 had been paid to the contractor

constituting 60% of the contract cost.

1.24.2 In order to establish the existence and completion of the project, a team of auditors

on January 3, 2015 inspected the road. During the inspection of the 14.3KM road, we

identified four irregularities that worth noting. We sighted at certain locations of the

road long depression points with broken culverts; culverts not properly installed and

backfilled; culvert points identified but no culverts installed and damaged metal

culverts still being used.

Risk

1.24.3 The existence of long depression points on the road and the non- installation of RCP

culverts could deny assurance that the road was completed based on the terms and

conditions of the contract.

Recommendation

1.24.4 The management of the Ministry of Public Works should pursue the contractor to

complete the project. Failure to complete the project, the Chief Executive Director,

James R. Potter should account for the amount received for the implementation of





the project and be debarred by the PPCC.


1.24.5 The contract was terminated in accordance with the contract terms and conditions.

The contract to be retendered for the remaining activities for the fiscal

FY2015/FY2016.




1.25 Diggsville to Caldwell Road

Observation

1.25.1 On March 22, 2010, the Ministry of Public Works entered into contractual agreement

with 21st Century Construction Company for the rehabilitation of the Diggsville to

Caldwell road for the amount of US$147,478.96.

1.25.2 The inspection of this 8.0KM road was conducted on January 5, 2015. During the

inspection, we observed depression length ranging from 300 meters to 1100 meters

long. Interview with community dwellers revealed that CICO had done two major

interventions since it uses the road to transport construction materials to their

project site along the Monrovia-Gbarnga highway. Despite CICO interventions, the

road is in a deplorable condition that if nothing is done during this dry season, the

road will be completely inaccessible comes the next rainy season.

1.25.3 It was also observed that the design of the pipe culverts installed on the road was

not done appropriately. The elevations seem to be wrong resulting in complete

siltation of the culverts. Headwalls and wing walls are incomplete.

1.25.4 At 3.6KM of the road, there is an existing steel bridge that needs to be urgently

changed. The 55.8ft long and 9.61ft wide bridge is resting on steel plate abutment

that is without guard rails on both sides of the bridge or other protective structures.

We also observed that heavy trucks ply the route transporting sand, red dirt, crushed

rocks and other heavy materials.

Risk

1.25.5 The blocking of the culvert lines could make the road inaccessible and deny

assurance that the road was completed based on the terms and conditions of the

contract.

Recommendation

1.25.6 MPW should ensure that the bridge be reconstructed to avoid total collapse.





1.25.7 The MPW should ensure that the contractor fixes the lapses noted including the

installation of the culverts, elevations and redo the headwalls and wing walls.


1.25.8 The contract was completed accordance to the project scope of work issued by the

Ministry of Public Works. The road has deteriorated due to wear and tear of the

weather road user without any routine maintenance.


1.25.9 Management’s response did not address the issues noted by the GAC. Therefore, we

maintain our recommendation.

1.26 Caldwell to Louisiana Road

Observation

1.26.1 On May 10, 2011, the Ministry of Public Works represented by its Minister, Atty.

Samuel Kofi Woods entered into contractual agreement with the China Chongqing

International Construction Corporation represented by its Country Manager, Mr. Fu

Liangquan for the rehabilitation to upgrade to asphalt pavement of the Caldwell to

Louisiana Road for the contract value of US$18,914,795.40.

1.26.2 During the inspection of the 12.0KM road, we observed at several locations of the

road that the slabs covering the sidewalk were either cracked or completely broken.

1.26.3 It was also observed that the access to alleys and other access roads to the major

street were not properly done. Slabs placed over drainage channels are now

breaking up due to the action of turning vehicles.

1.26.4 Furthermore, the elevations to the culverts were not done properly, which could

prevent water from free flowing. In some instances there is no erosion protection for

the culverts, thus exposing it to wearing away. Also the outlet for the water or the

sub surface road side drainage is not completed. There is no basin for the flow of

water, resulting to water flowing into nearby communities, affecting private

properties.

Risk

1.26.5 The early breaking of the slabs could be an indication that sub-standard materials

were used which could lead to early spoilage of the entire road.

1.26.6 Failure to observe that the access to alleys, slab, culverts, roadside drainage and

other important features of the road are properly done could result to the road

experiencing damage in short period of time.





Recommendation

1.26.7 The Ministry of Public Works should ensure that the contractor revisit all the spots

identified to recondition those spoiled slabs before final payment on the contract.

1.26.8 Ministry of Public Works should ensure that a team of engineers inspect the road to

identify all deficiencies in order to ensure that the contractor recondition the road.


1.26.9 The contract is under retention period. Final completion certificate and final payment

will only be issued after all defect has been corrected by the contractor.



during the next audit of the MPW

Nimba County

1.27 Bahn to Loguatuo Road

Observation

1.27.1 During April of 2010, a contract was entered into by and between the Government of

Liberia through the Ministry of Public Works, represented by its Deputy Minister for

Technical Services, J. Jenkins Mends-Cole, hereinafter known and referred to as the

“Ministry”, and B & Sons Transportations/Construction Services, represented by its

Managing Director, David S. Barjibo, hereinafter known and referred to as the

“Company” for the rehabilitation of approximately 38.8 miles of the Bahn to

Loguatuo Road at a cost of One Million Fifty Seven Two Hundred Ninety Three

United States Dollars (US$1,057,293.19). The duration of the contract was one

hundred eighty (180) calendar days or six months beginning April 30, 2010 and

ending October 31, 2010.

1.27.2 During our inspection of the 38.8 miles Bahn to Loquatuo road rehabilitated by B &

Sons Transportation/Construction Services during the periods under audit, we

observed during our inspection that the road is in a deplorable state. The Bill of

Quantity (BOQ) for the Bahn to Loguatuo Road revealed that the Contractor was

required to carry out clearing of vegetation, culvert works and earth works.

1.27.3 However, during our interaction with some members of the communities along the

Bahn to Loguatuo Road, including the Quarter Chief of Bayleglay, K. Michael Mah

and the Acting Clan Chief, Blackie Garleh, they informed us that the Contractor did

not do any earth work along the road. We were only informed that the contractor

only did some culverts installation at some locations along the road. Our inspection

revealed that no full rehabilitation of the road was carried out by the Contractor as

specified in the contractual agreement and the BOQ.





1.27.4 We observed during the inspection that very few culverts installation was done in

some locations along on the road. During further inspection, we also observed that

several existing CMP culverts were damaged and were not replaced according to the

Bill of Quantity for the rehabilitation of the 38.8 miles Bahn to Loguatuo Road. We

further observed that the damaged CMPs were found within the vicinity of several

towns, such as; Larpea 1, Larpea 2, Duoplay etc. along the Bahn to Loguatuo road.

1.27.5 During the course of the audit, according to B & Sons response to the third party

confirmation request made by the GAC Audit Team, they said that the Ministry of

Public Works still owed them the amount of US$172,917.17 and US$184,447.53 for

the Bahn to Loguatuo Road project and for the extra work done on the Road.

We observed that a double lines 48” RCP culverts constructed by B & Sons near

Karnplay along the Bahn to Loquatuo road has completely damaged, as the head and

wing walls have totally collapsed due to the construction of sub-standard culverts.

We also observed that a single line 36” RCP culvert installed in Duo-play did not have

head and wing walls and as such the water is not being controlled.

1.27.6 During our inspection of the Bahn to Loguatuo Road, specifically from Karnplay to

Loguatuo, we also observed that this part of the road is also in a deplorable state.

We observed during the inspection that no earth work was done along the road as it

has been outlined in the contractual agreement between the Government of Liberia

through Ministry of Public Works and B & Sons. We observed major deviation from

the BOQ by the Contractor as damaged CMPs along the road were still been

retained, thus further damaging the road. Some Reinforced Concrete Pipe culverts

constructed lacked head and wing walls. The single line 36” RCP culvert in Kanlay,

Nimba County along the Bahn to Loguatuo Road lacks head and wing walls.

Risk

1.27.7 The failure of the contractor to remove the damaged CMPs near Larpea #2 along the

Bahn to Loguatuo Road could undermine the existence of the road.

1.27.8 The failure of the contractor to remove damaged existing CMPs along the roads

being rehabilitated may undermine the existence of the roads and also undermine

the government’s effort in providing better roads for its citizens.

1.27.9 The failure of contractor to perform the contract according to the technical

specification along the road may result in the lack of value for money, and could

further result in the collapse of the culverts along with its head and wing walls.

Recommendation

1.27.10 The Management of MPW should ensure that the Contractor, B & Sons should

remove all the damaged CMP and RCP culverts along the Bahn to Loguatuo Road

and re-install new RCP culverts according to BOQ of the road project to spots where





these damages occurred and to also perform earthwork along the road, thereafter,

upon satisfactory inspection and report, the MPW shall then authorize the

appropriate authority for the balance payment of US$172,917.17 and

US$184,447.53to the contractor for completion of the work on the Bahn to Loguatuo

Road.

1.27.11 The MPW should ensure that its Engineers carry out regular inspection and

monitoring of all roads and bridges contracts awarded to various contractors by the

Government of Liberia with funding from the GOL and International Partners to avoid

project implementation without observing the technical specification.


1.27.12 Management did not respond to this observation

Auditor General’s Response

1.27.13 In the absence of a response from the Management of MPW, we maintain our

recommendation.

1.28 Bahn- Lorplay Bridge

Observation

1.28.1 May 10, 2011, a contract was entered into by and between the Government of

Liberia through the Ministry of Public Works, represented by its acting Minister Victor

B. Smith hereinafter known and referred to as the “Ministry”, and B & Sons

Transportations/Construction Services, represented by its Managing Director, David

S. Barjibo, hereinafter known and referred to as the “Company” for the construction

of the Bahn to Lorplay Bridge at a cost of One hundred ninety-six thousand United

States Dollars (US$196,000.00). The duration of the contract was three (3) months

beginning May 2011 and ending August 2011.

1.28.2 As per project specifications the Bahn to Lorplay Bridge is a reinforced concrete

bridge. The design span of the bridge is given as 60’ – 0” and the width is 25’ – 0”.

The bridge is design to consist of Abutments, decking & support beams, wing walls

and approach slabs. Metal protective guard rails are to be provided on either sides of

the bridge.

1.28.3 It was observed from physical inspection that the span of the bridge constructed is

less than the dimension shown in the design drawings, while the width is the same.

As per the dimension the span should have been 60ft with the width 25ft x 8” thick.

But physical measurement observed that instead, the contractor constructed the

bridge with a dimension of 53.5ft span x 25ft width x 10” thick.

1.28.4 Also the concrete surface observed indicate a poor quality concrete. Inspection also

established that the sand / fine aggregate used for the construction works contains





high contents of silts and other organic material (swamp sand). Formworks at the

soffit of the decking slab are not completely scratched / removed.

1.28.5 It was further observed that for the abutments the concrete surfaces shows that

concrete is of poor quality and badly poured. The formworks / shuttering works are

also bad leaving the concrete surface rough. The design dimensions as per drawings

are nevertheless adhered to. Vibration of concrete during pouring is observed to be

inadequate as concrete is porous.

1.28.6 Additionally, for the beam, the concrete & formworks as observed were constructed

of poor quality. Also the dimensions of the beam as measured are greater than the

design dimensions. Also, the approach slabs design drawings show reinforced

concrete approach slabs before and after the bridge. However, verification observed

that it was not done during construction.

1.28.7 Additionally, during our inspection we observed that the bridge constructed by B &

Sons has cracked from the Lorplay Town end. We observed that the Approaching

Slab is less than 8.5” thick. We further observed that the earth work over the 60mm

single line culvert constructed after the bridge heading to Lorplay Town is not

compacted.

Risk

1.28.8 The failure of the MPW to monitor the contract awarded to the Contractor could lead

to the execution and performance of sub-standard work by the Contractor.

Recommendation

1.28.9 Deputy Minister for Technical Services, Victor Smith who signed the Certificate of

Completion which served as the basis for the final payment of US$196,000 should

provide substantive justification for signing the Certificate of Completion for work

done to specification, failing he should be held accountable along with the

contractor.

1.28.10 Deputy Minister for Technical Services, Victor Smith and the Management of MPW

should provide the Resident Engineer Report used as the basis for the payment of

the US$196,000 for the project.

1.28.11 The MPW should ensure that its Engineers carry out regular inspection and

monitoring of all projects including bridges contracts awarded to various contractors

by the Government of Liberia with funding from the GOL and International Partners.


Victor B. Smith Response

1.28.12 Within the Ministry of Public Works, there are distinct roles play by different persons





and along with are specific responsibilities. As Deputy Minister for Technical Services,

I am the final signer of Completion Certificate. This is the process, upon inspection of

the project by the Resident Engineer, he or she generates a Report that is forward to

the Assistant Minister of Operation and Construction (Mr. William Slour in the

situation). He or she reviews the reports in accordance with the scope of works

along with the contract document and there after generates the Certificate of

Completion. The certificate is forward Deputy Minister for Technical Services (Victor

B. Smith in this situation) for the final check and approval. With all the document

attached after revision, it is forward to the Deputy Minister for Administration for

payment.

1.28.13 Now, there will not be any payment forwarded by the Ministry of Public Works for

processing at the Ministry of Finance when any these documents are missing. The

Deputy Minister for Technical Services has no authorizing power to request payment

for any project when any of these document are missing.

1.28.14 Henceforth, the Resident Engineer’s report that the GAC Audit Report requesting are

all in the archives of the any these offices at the Ministry of Public Works starting

from: Assist Minister for Operation and Construction office, Deputy Minister for

Technical Services office, Comptroller’s office, Deputy Minister for Administration and

even at the Ministry of Finance.


1.28.15 The MPW Management failed to provide the resident engineer reports despite

persistent requests from the GAC during the course of the audit. Therefore, we


Lofa County 1.28.16 During further inspection in Lofa County, we inspected eight roads and bridges

projects funded by the Government of Liberia through the Ministry of Public Works

during the periods under audit.

Table 3: GOL Funded Roads Projects Inspected in Lofa County

No. Road Description Contractor Length of Road

1 Emergency Repair of the Kolahun to Vahun to

Bomarue Road

SSF Entrepreneur, Inc. 14.4 KM

2 Kolahun to Vahun Road SSF Entrepreneur, Inc 63 KM

3 Repair & Maintenance of Voinjama to

Mendikorma

SSF Entrepreneur, Inc 8 KM

4 Voinjama to Foya Road SSF Entrepreneur, Inc 39.7 Miles

5 Zorzor to Voinjama City Road Westwood 96 KM

6 Voinjama to Banzenwein Westwood 49 KM

7 Fissibu to Zorzor Road Westwood 19 KM

8 Construction of Reinforced Cement Pavement

of Voinjama City

China Liberia Enterprise 2.53 KM





1.28.17 During the inspection of all the roads funded by the Government of Liberia through

the Ministry of Public Works in Lofa County, we observed that there is no routine

maintenance carried out along these roads.

1.29 Kolahun to Vahun to Bomarue Road

Observation

1.29.1 On November 1, 2011, a contract was entered by and between Government of

Liberia through the Ministry of Public Works, represented by its Minister, Acting

Minister Jenkins Mends-Cole, hereinafter known and referred to as the “Ministry”,

and SSF Entrepreneur, Inc. represented by its Chief Executive Officer (CEO), Shawki

F. Fawaz, hereinafter known and referred to as the “Company” for the rehabilitation

of the 63 kilometers Kolahun to Vahun Road at a cost of US$5,150,000.00. The

duration of the contract is two hundred seventy calendar days or 9 months beginning

November 1, 2011 and ending July 31, 2012.

1.29.2 Our analysis of the Bill of Quantity for the rehabilitation of the 63 Kilometers Kolahun

to Vahun Road in Lofa County which was awarded to SSF Entrepreneur, Inc. it was

revealed that the Contractor was required to perform the followings: preliminary

works, which includes mobilization works, demobilization from site, demolish all

marked structures in the High way, side brushed and deshaded all trees and within

bushes ten (10) meters width on either side of the centerline; earth works, which

includes road formation, reshape road surface, cut to fill top soil materials other than

rock, cut and using rocky soil materials, excavate, haul, place and fill gravel surface

material to eight (8”) thick and drainage works.

1.29.3 On December 17th to 18th, 2014, we conducted the inspection of the 63 km Kolahun

to Vahun Road, which its rehabilitation was awarded to SSF Entrepreneur Inc. The

rehabilitation of this road commenced November 2, 2011 and ended July 31, 2013.

We observed during our verification that some of the culverts installed along the

Kolahun to Vahun Road were not properly backfilled. For instance, the double lines

48” Reinforced Concrete Pipe Culvert constructed in Nyenwazue was not backfilled,

thus exposing the culverts to damage. We further observed along the road that some

culverts were hidden in the bush due to the lack of side brushing of the road.

Additionally, the double lines 36” RCP culverts installed in Yandohun was not also

backfilled.

1.29.4 Moreover, we also observed that the double lines 24” RCP culverts constructed

between Yandohun and Vahun on the Kolahun to Vahun Road had damaged due to

the force of the river along the road. We observed that the culvert constructed could

not withstand the tension/force of the stream, as one side of the culvert is being

completely damaged. As a result of the damage of the head and wing walls of the

culvert, the water is seriously undermining the entire road at this location. Our

observation also revealed that the contractor did not use the appropriate type and





size of materials at this location. The head and wing walls at this end have totally

collapsed.

1.29.5 Additionally, due to the collapse of the head and wing walls of the double lines 24”

RCP culverts along the Kolahun to Vahun Road, which lie precisely between

Yandohun and Vahun, we observed that a major crack has developed right above

the damaged culverts. This crack is so grave that it is gradually extending to the

other end of the road. If nothing is done by the MPW and the SSF to save the

situation, the road may become completely in accessible, thus denying people living

within that part of the county access to other areas.

1.29.6 During our inspection along the Kolahun to Vahun to Bomarue road, we observed

that the single line 36” RCP culvert constructed by the SSF Enterprise Inc. was poorly

connected. We further observed that the head and wing walls of the 36” RCP culvert

was not properly backfilled by SSF Enterprise as a result the head and wing walls

have been seriously undermined by the stream.

1.29.7 During further inspection along the Kolahun to Vahun to Bomarue Road, we

observed that a single line 60” RCP culvert between Vahun and Bomarue that the

culvert was not properly backfilled. As a result of lack of proper backfilling of the

culvert by the contractor, some part of the culvert is exposed to the surface. Further,

eleven double lines of 48’ RCP and one single lines of 60’ RCP amounting to US$

85,800.00 and US$8,000.00 respectively were not seen installed as required by the

approved BOQ. See Exhibit 1

1.29.8 During our analysis of SSF Entrepreneur, Inc. response to the third party

confirmation, we were informed that SSF Entrepreneur, Inc has completed the

contract up to 100% in line with the contractual agreement and MPW still due them

a balance of US$257,500.00. However, our inspection of the project revealed that

the contractor did substandard work at some locations and also did not properly

backfill some culverts installed as can be seen by pictorial evidence indicated above.

Risk

1.29.9 The lack of proper monitoring and evaluation of the works of the contractor by MPW

through its Road Engineers on a routine basis, may lead the contractor to doing sub-

standard work and further causing damage to the road and making it in-accessible.

1.29.10 The failure of the MPW to ensure that its Resident Engineers provide timely report on

the status of some roads and bridges projects funded by the Government of Liberia

may give rise to some contractors not living up to the technical specifications of said

projects.

1.29.11 The failure of the MPW Resident Engineer to give regular status reports on ongoing

projects could lead to payment for sub-standard work.





1.29.12 The Management of MPW failure to ensure that the contractors properly backfill the

culverts installed along the roads rehabilitated could lead to exposure of the culvert

and thus resulting into damage and making the road in-accessible.

Recommendation

1.29.13 The Management of MPW should ensure that the Contractor, SSF Entrepreneur Inc.

should be may to provide justification for failure to install the eleven double lines of

48’ RCP and one single lines of 60’ RCP amounting to US$ 85,800 and US$8000

respectively.

1.29.14 Furthermore, the management of MPW should ensure that the contractor revisit the

road and completely backfill all exposed culverts along the Kolahun to Vahun to

Bomarue Road and also reconstruct new culverts at locations where culverts are

damaged as a result of erosion.

1.29.15 The Management of MPW should further ensure that the Contractor, SSF

Entrepreneur, Inc. remove and replace the damaged double lines 24” RCP culverts

which was constructed right near the Vahun Town and should further replace the

cracked 36” RCP culverts.

1.29.16 The MPW should develop road usage regulation and should identify the tonnage for

vehicle plying the road and also the MPW management should develop road

maintenance policy to use as a guide for the maintenance of all roads, especially the

laterite roads.



will only be issued after all defects has been corrected by the contractor.




1.30 Zorzor to Voinjama Road

Observation

1.30.1 During our inspection of the 96 kilometers Zorzor to Voinjama Road rehabilitated by

the Westwood, we observed some critical spots along the road which requires

maintenance and the road lack side brushing as bush has closed up most parts of

the road. Further inspection also revealed that the bridge situated on the Zorzor to

Voinjama Road right after the Washington Village lacks approaching slab, thus

exposing and causing damage to the bridge at both ends.





Risk

1.30.2 The failure of the MPW through its Resident Engineers to carry out routine

monitoring and evaluation of roads and bridges and provide a timely report on the

status of these roads and bridges could result to early deterioration of the road.

Recommendation

1.30.3 The Management of MPW should conduct routine maintenance on roads and bridges

which have critical issues like the bridge on the Zorzor to Voinjama Road located

near Washington Village which has a deteriorating approaching slab.

1.30.4 The MPW should develop road usage regulation and should identify the tonnage of

vehicle to ply the road and also the development of road maintenance policy by the

Ministry of Public Works to use as a guide during the maintenance of roads.








1.31 Voinjama to Foya and Foya to Mendikorma Roads

Observation

1.31.1 During our inspection of Roads in Lofa County, we inspected the 39.7 miles Voinjama

to Foya Road and the emergency rehabilitation of the Foya to Mendikorma Road by

the SSF Entrepreneur, Inc. during the period under audit. The total amount for the

rehabilitation and emergency rehabilitation of the Voinjama to Foya Road and the

Foya to Mendikorma Road cost US$1,297,125.06 and US$119,663.61 respectively.

The Contractor was required to perform the following on both roads; preliminary

works, clearing works, earthwork and road works and drainage works.

1.31.2 During the course of our inspection, we observed some critical spots along the

Voinjama to Foya road. For instance, we observed damaged spots approaching

Kabata along the Voinjama to Foya Road. The condition of the road is so critical due

to the poor level of earth work done the Contractor and it makes movement along

the road by Motorists difficult.

1.31.3 During our inspection also along the Foya to Mendikorma Road rehabilitated by SSF,

we observed that some CMP culverts along the road were damaged and not removed

and replaced by the Contractor. The un-removed damaged CMP culvert is located

around Kilima Benu along the Foya to Mendikorma Road in Lofa County.





Risk

1.31.4 The substandard condition of the road could result into making the road inaccessible.

1.31.5 The Lack of routine inspection and report on the status of roads within the country

by the Ministry of Public Works could lead to damage roads within the country being

un-noticed in due time for possible maintenance and thus posing difficulties to

motorists.

Recommendation

1.31.6 The Ministry of Public Works should ensure that its Road Engineers on a regular

basis should carry out monitoring and supervision of all roads and bridges contracts

awarded to various contractors by the Government of Liberia.

1.31.7 The MPW should develop road usage regulation and should identify the tonnage of

vehicle to ply the road and also the development of road maintenance policy by the

Ministry of Public Works to use as a guide during the maintenance of roads.



will be issued after all defective works has been corrected by the contractor.




Grand Gedeh County

1.32 Tuzon Town Box Culverts

Observation

1.32.1 On April 1, 2011, the Ministry of Public Works represented by its Acting Minister, J.

Jenkins Mends-Cole entered into a contractual agreement with SWAGS Engineering

Construction Inc. represented by its General Manager, Williams Banks for the

maintenance and drainage improvement on the Tuzon and Gbarblor Town Roads in

Grand Gedeh County. The parties agreed that for completion of the project in

compliance with the detailed scope of works, drawings and specifications prepared

by the Ministry, the Ministry shall pay the amount of US$49,771.28 to the company

as total project cost.

1.32.2 However, an addendum increasing the contract value by US$10,000.00 was entered

into on July 17, 2011 exactly four months after the initial contract.

1.32.3 On December 22nd, 2014, the Audit Team inspected a Box culvert constructed by

SWAGS on the Tuzon Town road in Grand Gedeh County. We observed during our





inspection that proper maintenance is not taking place around the box culvert as

grass has grown around the box culvert, and as the box culvert is gradually being

closed up by the bush.

1.32.4 Additionally, we observed during the inspection of the Tuzon Town box culvert that

the Contractor, SWAGS, did not remove the existing detour which was installed right

in front of the box culvert. The contractor failure to remove the existing detour in

front of the box culvert has reduce the free flow of water in the channel which could

create turbulence that could result in scouring of the water channel. The auditors

could not verify the second aspect of the contract, for the maintenance of the

Gbarblor Town Road.

Risk

1.32.5 The failure of the management of MPW to prevail upon the contractor, SWAGS to

remove the existing detour installed in front of the box culvert along the Tuzon –Box

Culvert could undermine the existence of the Box Culvert thus rendering the road

inaccessible.

Recommendation

1.32.6 The Management of MPW should ensure that the existing detour bridge installed in

front of the Tuzon Box Culvert is removed by SWAGS to provide the free flow of

water through the channel and avoid future damage to the Box Culvert and the

Tuzon Town Road.

1.32.7 The Management of MPW should ensure that the contractor SWAGS performs the

second phase of the project, the maintenance of the Gbablor Town Road


1.32.8 The maintenance contract was 100% complete. A meeting is pending with the

contractor to as to the removal of the existing detour installed at the front of the box

culvert.




Grand Kru County

1.32.10 On December 23 and 24, 2014, the audit team conducted inspection of two roads

and bridges projects in Grand Kru County. The projects inspected included the 86

kilometers Kanweaken to Barclayville Road and the George Bush Bridge, with specific

focus on the center pier of the bridge. During the inspection in the county, we were

accompanied on the field by the Representative of the Resident Engineer of Grand

Kru County, Michael Tarwreh.





1.33 Karweaken to Barclayville Road

Observation

1.33.1 On July 31, 2012, a contract was entered into by and between the Government of

Liberia through the Ministry of Public Works, represented by its Minister, Acting

Minister, Victor B. Smith and the SSF Entrepreneur Inc. represented by its Chief

Executive Officer (CEO), Shawki Fawaz for the rehabilitation of 86 kilometers

Karweaken to Barclayville Road in Grand Kru County. The cost for the rehabilitation

of the 86 km Karweaken to Barclayville Road amounted to US$5,195,992.36 (Five

Million, One Hundred Ninety Five Thousand, Nine Hundred Ninety Two and 36/100

Thousand United States Dollars). The duration of the contract was twelve months

beginning from the date the contract was signed by the parties.

1.33.2 According to the BOQ of the contract, SSF Entrepreneur, Inc. was required to carry

out the following functions; preparatory/ clearing works, earth works including

mechanical grubbing, road side brushing, deshading of shaded section 9 meters from

centerline on both sides, removal of unsuitable materials, backfilling of all excavated

sections, bridges/ culverts approaches and huge potholes, reshape, upgrade and

compact entire roadway at 20meters depth in place with 7% camber compacted in

layers of 15cm using selected laterite materials, installed reinforced concrete pipe

culverts at various identified locations, extend existing box culverts at specified

locations, extend Reinforced Concrete bridge, construct reinforced concrete box

culverts to specified locations and drainage works.

1.33.3 Our review of the response to the third party confirmation by SSF Entrepreneur, Inc.

on the rehabilitation of the 86 km Karweaken to Barclayville Road, we were informed

by the Contractor that they have completed 75% of the work and has received the

amount of US$3,637,194.64 (Three Million, Six Hundred Thirty Four Thousand, One

Hundred Ninety Four and 64/100 United States Dollars) and the 25% in-complete

portion amount to US$1,558,797.72 (One Million, Five Hundred Fifty Eight Thousand,

Seven Hundred Ninety Seven and 72/100 United States Dollars). However, from our

inspection, the Contractor has over stayed in executing the contract. The contract

begins July 31st, 2012 and was to be completed within twelve months, precisely by

July 2013. We observed during the inspection that major work is still outstanding

along the road contrary to the SSF assertion that the balance work constitutes 25%.

1.33.4 During the inspection of the 86 km Karweaken to Barclayville Road, we observed that

the structural work along the road had not been done and at some locations they

remained incomplete. We also observed along the road that an incomplete double

barrel box culvert constructed by SSF Entrepreneur Inc. remains abandoned. Due to

the status of the double box culvert, a detour is being used at the location for

movement by motorists. Further inspection revealed that the 2.6 meters box culvert

constructed by SSF Entrepreneur Inc. is incomplete as one side of the box culvert

lacks head and wing walls.





1.33.5 We further observed along the Karweaken to Barclayville Road of an abandoned and

about 98 percent incomplete bridge. We also observed that the project is at a

standstill as no sign of any work is being done. The detour used around the bridge is

in a critical condition as the road is almost disconnected.

1.33.6 During the inspection, we observed that some parts of the road were low surface

areas, which require the installation of culverts. However, we observed along the

road, approaching Satiaken by way of Kanweaken that a shallow water is situated

along the road, which normally overflows during the rainy Season, thus damaging

the road and making the road inaccessible during the rainy season. Additionally, we

also observed during our inspection a low surface area which was not elevated.

According to the representative of the Resident Engineer, this point of the road

normally experience overflow during the rainy season. Due to the stretch of the low

surface area along the road around the Paroken Town, the contractor had not

upgraded the road above the level of the swamp and also we observed the non-

installation of chain of culverts along this stretch of swamp.

1.33.7 We further observed that during our inspection along this 86 km Road at a point of

the road closer to Joquiken, we observed that a very poor earth work was done at

this location, as no sign of laterite was used at this location. This part is so

deplorable and therefore needs improvement by the contractor to avoid the road

from being totally inaccessible as the next rainy season begins.

1.33.8 During our inspection of the road, we also observed that there still exist log bridges

along the road. The contractor had not constructed new bridges at the various site

identified for bridge construction. We observed along the road that there still exist

three log bridges which up to the time of our inspection had not been removed and

reconstructed. The log bridges along the Karweaken to Barclayville Road are all in

deplorable state.

Risk

1.33.9 The failure by the management of MPW to carry out inspection of roads and bridges

contracts awarded to contractors may undermine the effort of the government to

construct and rehabilitate roads and bridges within the country.

1.33.10 The failure of the contractor to perform the contract within the specified periods

according to the contract terms deny assurance that value for money was achieved.

Recommendation

1.33.11 The Management of MPW should ensure that contractors perform the contract

according to the Bill of Quantity, work inventory and the specified time period

stipulated in the contract agreement.

1.33.12 The Management of MPW should ensure that SSF Entrepreneur Inc. is not paid the





balance contract cost of 25% unless a team of Engineers verify the 75% completion

as claim by the contractor.


1.33.13 The contractor is under retention period. Final completion certificate and final

payment will only be issued after all defects have been corrected by the contractor.




1.34 Sweaken to Glofaken Road, River Gee County

Observation

1.34.1 On April 1, 2011, a contract was made and entered into by and between the

Government of Liberia through the Ministry of Public Works represented by its Acting

Minister, J. Jenkins Mends-Cole and Korto Anis Teah Corporation (KATCO),

represented by its General Manager, Fadi-Homsi for the rehabilitation of

approximately 36.6 Kilometers of the Sweaken to Glofaken Roads in River Gee and

Maryland Counties. The rehabilitation of the 36.6 Kilometers road by KATCO cost

Eight Hundred Fifty Six Thousand Three Hundred Fifty One and 50/100 United States

Dollars (US$856,351.50). The duration of this contract was eight (8) months or two

hundred forty (240) calendar days beginning April 1, 2011 and ending November 30,

2011.

1.34.2 During our inspection of road and bridges rehabilitated in River Gee County during

the period under audit, we inspected the 36.6 Kilometers Sweaken to Glofaken road

which was rehabilitated by KATCO. According to the Bill of Quantity (BOQ) for the

rehabilitation of the Road, The Contractor was required to perform the followings:

Demud and backfill with selected laterite and compact in layers of 6 inches of all

muddy sections, construct reinforced concrete bridges or concrete box culvert to

where log bridges existed, install RCP culvert of various sizes with head and wing

walls and apron to sites where damaged log bridge existed and to resurface with

selected good laterite materials, compacted with 6 inches thinness layers to locations

along the road with slippery rocky hill section.

1.34.3 It was observed during the inspection that the Contractor did not do earthwork along

the road as it was required and indicated in the BOQ. We observed more muddy

sections along the road which were not removed by KATCO during the rehabilitation

of the 36.6 Kilometers Sweaken to Glofaken Road. We also observed that KATCO

only performed some structural works along the road, which focus on the installation

of RCP culverts to points indicated on the BOQ. On the other hand, the inspection

revealed that the contractor did not perform earth work in accordance with

specification enshrined in the contract document, as the condition of the road





remains in a deplorable state.

1.34.4 Additionally, we observed that the road has been totally enclosed by the bush, as no

sign of side brushing was seen along the road. The road has become so narrow

making it impossible for vehicle to move. The condition of the road with reference to

the lack of side brushing is disappointing.

1.34.5 During further inspection of the Sweaken to Glofaken Road, we observed the

existence of Log Bridge along the road very close to Juluken One. The Contractor,

KATCO up to the point of our inspection had not replaced or changed the log bridge

to a concrete pavement bridge. We further observed that the portion of the road

beyond this log bridge up to Juluken one and beyond is in-accessible.

1.34.6 We observed from our inspection that KATCO did not live up to the time frame setup

to have the road rehabilitation completed. The Contractor claimed that they have

completed 60% of the road project, despite the duration of the project has since

elapsed and the road still remains in a deplorable state.

Risk

1.34.7 The lack of proper supervision and monitoring by the Ministry of Public Works during

the execution of the contract by the Contractor could lead to underperformance and

non-implementation of the project as indicated in the contractual agreement.

Recommendation

1.34.8 The Management of MPW should ensure that contractors perform their contract

according to the Bill of Quantity, work inventory and the specified time period

stipulated in the contract agreement.

1.34.9 The management of MPW should ensure that a team of Engineers conduct a full

inspection of the 60% completion claim by the contractor before any further

payment is made to the contractor.


1.34.10 The Contractor has mobilized on the road to recommence works. An addendum of

the project duration was approved by Hon. Christian G. Herbert, late Deputy

Minister/Rural Development. The project was at a standstill due to two years of delay

in payment by GOL to the Contractor(2012 to 2014 December).








Sinoe County

1.35 Zwedru to Greenville Road

Observation

1.35.1 During the conduct of field verification of roads and bridges rehabilitated in Sinoe

County, we were accompanied on the field by Sampson Chea, Representing MPW

Resident Engineer in the County. We conducted inspection of four roads and bridges

projects in the county. Our inspection covered Barclayville to Greenville Road,

Greenville to Zwedru Road, Wiah Town to Planiabo Road and Nyafuah Town to

Buchanan Road. The rehabilitation of three of the roads were fully funded by the

Government of Liberia and the other one, the Barclayville to Greenville was funded

through a cost sharing arrangement between the Government of Liberia and the

Atlantic Resources.

1.35.2 The Government of Liberia through the Ministry of Public Works, represented by its

Deputy Minister for Technical Services, J. Jenkins Mends-Cole on April 30, 2011,

awarded contract to Koman Enterprise (SEK Liberia) Inc. represented by its Director

General, Collins S. Siafa for the rehabilitation of approximately one hundred thirteen

(113) miles of the Zwedru to Greenville Road at a cost of Two Million United States

Dollars (US$2,000.000.00). The duration of the contract is two hundred forty (240)

calendar days or eight months beginning April 30, 2010 and ending December 31,

2010.

1.35.3 According to the technical specifications and Bill of Quantity for the rehabilitation of

the Zwedru to Greenville Road, it was required by the Contractor to perform

preparatory/Clearing Works which include side brushing and deshading of

vegetation, 7.6m from ditch line on both side of the existing road length, demolition

of marked structures and dispose of all debris along roadway; Earth Works which

include performing mechanical grubbing/ reshaping of Road surface at 10cm making

sure all organic materials are removed and disposed of 300m away from work site,

perform excavation of unsuitable materials 40cm deep, perform backfilling of

excavated sections using selected laterite and compact well in lift of 20cm at 3-5%

camber or as per site engineer instruction, perform side ditching and turn-out at all

cut section of roadway, perform re-gravelling of the carriageway at 10cm compacted

thickness at 5% camber and also perform roadbed scarification, reshape and

compact scarified surface at 5% camber.

1.35.4 Drainage works involving to excavate and removal of all stubs, old foundations,

unsuitable soil, growing vegetations and prepare mass concrete bedding thick, install

60’’ Ø x 36’, 48’’ Ø x 36’ and 24’’ Ø x 36’ reinforced concrete pipes with RCP head

and wing walls. Construct apron at entrance and exit points cross and perform

cleaning of all existing functioning culverts, reinforced box culverts, reinforced

bridges by removing debris, vegetation from the inlets and outlets.





1.35.5 However, it was revealed during our inspection on the rehabilitation of road and

bridges on the Zwedru to Greenville Road that the aspect of quality reinforced

concrete pipe (RCP) culverts to be constructed by Koman Enterprises (SEK Liberia)

Inc. in keeping with technical specification of the contract was lacking; there were

several culverts constructed by the contractor that were observed damaged during

the inspection. The single line 36” RCP culverts constructed by the contractor were

damaged due to the use of substandard materials. These damaged 36” RCP culverts

were located along the road approximately 3 km away from Greenville City. Our

observation further revealed that the 6” thickness of the RCP to be used as indicated

in the BOQ were not applied, thus resulting into damage of the RCP installed by

Koman Enterprise (SEK Liberia} Inc. These damaged RCP culverts along the Zwedru

to Greenville Road had made the road inaccessible for motorists.

1.35.6 Additionally, during our review of the BOQ, the contractor was required to perform

quality earth works. Our inspection revealed that the contractor did not adhere to the

specification enshrined in the contract document. Koman Enterprise (SEK Liberia) did

not perform excavation of unsuitable materials as evidence by the condition of the

road in a deplorable state. The contractor did not perform backfilling of excavated

sections using selected laterite in place and did not also compact the surface as

outlined in the technical specification of the contract. As a result of the poor earth

works done, damaged and critical spots were observed along the Greenville to

Zwedru Road in Jayploh, Morrisville. At some locations along the road motorists had

to take a detour to pass some critical spots along the Zwedru to Greenville Road.

Risk

1.35.7 The failure of the Management of MPW to conduct inspection of works awarded to

contractors and also the lack of monitoring and supervision by the MPW Resident

Engineers could lead to poor construction work, installation of substandard fabricated

culverts and substandard reinforced concrete box culverts resulting into the non-

achievement of value for money.

Recommendation

1.35.8 The Management of MPW should ensure that all roads and bridges Contracts

awarded by the Government of Liberia through the Ministry of Public Works are

properly monitored and supervised by the MPW Road Engineers to ensure that the

project is implemented according to technical specification. The management of the

MPW should ensure that status report is given at every stage of the project and such

report should be verified by internal audit and the ministry’s monitoring and

evaluation team.

1.35.9 The ministry’s monitoring and evaluation section along with the internal audit should

regularly visit projects sites and produce independent report informing the ministry

of the status of projects before processing payment.










1.35.11 Management’s response did not address the issues noted by the GAC. Therefore, we


1.36 Wiah Town to Planiabo Road

Observation

1.36.1 The Government of Liberia through the Ministry of Public Works, represented by its

Deputy Minister for Technical Services, J. Jenkins Mends-Cole, on April 30, 2010,

awarded contract to Westwood Cooperation, represented by its General Manager,

Samuel B. Cooper III, for the rehabilitation of approximately thirty (30) miles of the

Wiah Town to Planiabo Road in Sinoe County at a cost of Three Hundred Forty

Thousand Four Hundred Sixty Seven 57/100 United States Dollars (US$340,467.57).

The duration of the project is one hundred eighty (180) calendar days or six (6)

months beginning April 30, 2010 and ending October 30, 2010.

1.36.2 The Bill of Quantity for the rehabilitation of the Wiah Town to Planiabo Roads

outlined that Westwood Corporation was required to perform clearing of vegetations,

culvert installation and earth works. The clearing of vegetations include the

performance of mechanical grubbing, roadside brushing, deshading of vegetations of

trees 8 meters from centerline on both sides of existing road length. The drainage or

culvert works entailed the removal of unwanted bedding material or excavate and

stabilize bedding with crushed stones, sand, or if possible concrete (mass or

reinforced) before installing the culverts with concrete head and wing walls, with

aprons specified on the attached drawings: i) 0.6m x 6m, ii) 0.9m x 6m, iii) 1.2m x

6m and iv) 1.5m x 6m. In addition, the contractor was required to perform the

following earthworks; excavate unsuitable materials, backfilling and compaction in lift

of 0.15meter with selected laterite, re-grade, re-shape, perform road side ditching in

V-shape as required on both sides of the road length and compact carriageway and

perform re-gravelling of selected sections on carriageway and compact in lift of

0.15meter as required.

1.36.3 However, contrary, our inspection revealed that Westwood Corporation did not install

culverts as specified in the BOQ to locations identified. During the inspection we

observed that log bridges were still being seen along the Wiah Town to Planiabo

Road, despite, having awarded the road rehabilitation to Westwood Corporation. We

further observed that the contractor did not remove and replace the log bridges with

Reinforced Concrete Pipes with head and wing walls over streams that require

culvert installation. The maintenance work currently on the road as evidence by the





log bridge below is being carried out by Golden Veroleum Limited. The objective for

the rehabilitation of the Wiah Town to Planiabo Road along with other secondary and

feeder roads was for the achievement of the poverty reduction strategy (PRS) in

Liberia. However, we observed during the inspection of the Wiah Town to Planiabo

Road that the objective has not been achieved.

.

1.36.4 During further inspection along the Wiah Town to Planiabo Road, we observed at

certain location that some fabricated RCPs were still stock pad along the road

without being installed by Westwood Corporation. The stock pad of 48” reinforced

concrete pipes intended to be installed over the Sayninee stream were seen without

being used by the Contractor.

Risk

1.36.5 The lack of proper monitoring and supervision by the management of MPW could

give rise to the poor performance by contractors during the execution of contract.

Recommendation

1.36.6 The Management of MPW should ensure that contractor be debarred for failing to

perform the contract according to the technical specifications.


1.36.7 Management did not respond to this observation.


In the absence of a response from the Management of MPW, we maintain our

recommendation.

1.37 Nyafuah Town to Buchanan Road

Observation

1.37.1 A contract for the emergency rehabilitation of the 107 kilometers road from

Buchanan in Grand Bassa County to Nyafuah Town in Sinoe County was made and

entered into on December 17, 2012 by and between the Government of Liberia,

through the Ministry of Public Works, represented by its Acting Minister Victor B.

Smith and Solid Rock Investment, represented by its President William Seton at a

total cost of Seven Million Two Hundred Six Thousand Six Hundred Fifty Six United

States Dollars (US$7,206,656.00). The parties both agreed that the contract shall be

executed within a period of twenty four (24) calendar months beginning from the

date of signing the contract, December 17, 2012.

1.37.2 According to the technical specifications and the BOQ, it was the requirement of

Solid Rock Investment to perform preliminary works by mobilizing personnel and

equipment. The contractor was required to perform earth works, including clearing

and grubbing the entire road, supply of boulders to stabilize base at major critical





sections, backfilling and compaction of all critical sections, grading and reshaping of

the entire road length creating ditching and camber, compaction of materials along

the entire road, hauling of selected materials from suitable borrow pit, cut steep hill

and backfill pot holes to a minimum depth of 2 meters and excavate buried logs used

as mat in swampy terrain in the carriage way. Solid Rock Investment was also

required to perform the construction of drainage line which involved the supply and

installation of 24”, 36”, 48”, and 60” diameters reinforced concrete culverts along the

road length and the construction of reinforced concrete bridges including the 32m x

7.5m and 12m x 7.5m with guide rails, construct detour using logs to facilitate

movement of vehicles and pedestrians.

1.37.3 During our field visit, we observed contrary to the technical specification and the

BOQ for the rehabilitation of the Buchanan to Nyafuah Town Road that Log Bridge

was still along the road as no reinforced concrete bridge was constructed at this

location. This log bridge over the Worhn River is used as a detour as the main route

at this location is inaccessible.

1.37.4 Additionally, during our field visit along the road, we observed an incomplete 36” RCP

culvert without head and wing walls at both ends along the Buchanan to Nyafuah

Town Road. Moreover, the 36” RCP culvert was not properly backfilled and

compacted by the contractor, thereby exposing the culvert to early damage. These

deviations by the Solid Rock Investment are in total violation and adherence to the

contractual agreement along with the technical specification and BOQ.

1.37.5 Additionally, the requirement of contractor was to perform quality earth work on the

Buchanan to Nyafuah Town Road as specified in the BOQ such as clearing and

grubbing of entire road length, supply of boulders to stabilize base at major critical

section, backfilling and compaction of all critical sections along road length with

selected laterite, grading and reshaping of entire road length creating ditching and

camber, compaction of materials along the entire road, hauling or selected materials

from suitable borrow pit along the road, cut steep hill and backfill pot holes to a

minimum depth of 2 meters, and excavation of buried logs used as mat in swampy

terrain in the carriage way.

1.37.6 Contrary to this, the contractor failed to adhere to the specification in keeping with

contractual agreement as the inspection revealed Critical Spots (poor earth work)

along the Buchanan to Nyafuah Town road. We observed that the Solid Rock

Investment did not perform grubbing/reshaping of road surface in making sure that

all organic materials were removed and disposed of along the road. We further

observed that the contractor did not use suitable laterites to every location that were

critical to smooth movement and also failed to perform excavation of unsuitable

materials along the Buchanan to Nyafuah Town Road.





Risk

1.37.7 The failure of the MPW Management to conduct proper monitoring and supervision

over contract during the execution phase of contracts may result into the poor

performance thereby denying the achievement of value for money.

Recommendation

1.37.8 The Management of MPW should carry out routine repairs and maintenance of all

roads within the country to avoid major collapse of the road network within the

country.

1.37.9 The Management of MPW should notify the contractor to revisit the work done and

should perform and complete all abandoned or incomplete aspects of the project and

finalize the project as specified in the technical specification.

1.37.10 The Management of MPW should through the Resident Engineer should provide

monitoring and supervision of the road project upon re-commencement of the

project. The monitoring and evaluation section of the ministry should constantly

monitor all projects to ensure quality of work.


1.37.11 The work is still under contract. The work quality is being monitored by the Ministry

of Public Works. All defects will be corrected prior to issuing final completion

certificate without cost to the client.

1.37.12 The project was 100% completed by strong supervision from MPW.

1.37.13 Besides the R/E supervision, we also have a project engineer who work along with

the contractor ad to verify for payment


1.37.14 MPW Management’s assertion that the road was 100% complete is inconsistent with

GAC’s findings. During our field visit, we observed that the rehabilitation of the

Buchanan to Nyafuah Town Road was incomplete as Log Bridges were seen at some

locations along the road. Therefore, we maintain our recommendation.





2 Exhibit

Exhibit 1

Exhibit 1Cont'd

AUDITOR GENERAL'S REPORT - gac.gov.lr PROJECT FIELD VERIFICATION REPORT... · BOQ Bill of...

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