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On theLiberia OpportunitiesIndustrialization Center (LOIC) For thePeriod January 2006 – December 2007
Winsley S. Nanka, CPA, CFEActing Auditor-General, R.L.
Report of the Auditor-General
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
2 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Office of the Auditor-GeneralRepublic of Liberia
6 February 2012
TRANSMITTAL LETTER
REPORT OF THE AUDITOR-GENERAL ON THE LIBERIA OPPORTUNITIES ANDINDUSTRALIZATION CENTER FOR THE FINANCIAL PERIOD JANUARY 2006 TODECEMBER 2007
1. I am pleased to issue this report, which is the first audit commissioned on the accounts andrelated financial records of the Liberia Opportunities Industrialization Center (LOIC). This reportcovers the financial periods January 2006 to December 2007.
2. The LOIC is the largest indigenous skills training organization in Liberia and has operated formore than 30 years, providing basic skills training and support services to disadvantagedyouths. LOIC currently has four operating centers, namely – Gbarnga, Bong County; Buchanan,Grand Bassa County; Sinje, Grand Cape Mount County and Voinjama, Lofa County
3. Besides, eight satellite centers are being operated in 10 counties with financial support frominternational donors, namely the UNHCR, UNDP and Evangelischer Entwicklungsdienst of theFederal Republic of Germany.
4. It is instructive to note that during the period under audit, the Government of Liberia providedUS$5,000 as subsidy to the LOIC while the donor communities provided US$1,260,609.31 asfinancial support.
5. Government’s US$5,000 subsidy to a large and meaningful program like the LOIC is immenselynegligible. Government should increase its financial support and take complete ownership of theLOIC. However, the management of LOIC has to put in place systems and controls to safeguardthe assets provided to the organization before additional funding is provided by Governmentand the international partners given that the organization has not demonstrated prudentfinancial management principles based on my audit.
6. The tendency to be dependent on donor funding for the continued operation of the Centersthroughout Liberia is a potential risk to the sustainability of the program, as donor fatigue couldhinder the operations of the programs as seen with the Zwedru and Harper programs.
7. Government’s inability to design strategic programs for the continued running of skill trainingprograms for Liberia’s war affected youth could be regarded as a potential ground forundermining it’s own poverty reduction initiative.
8. Observations and key findings conveyed in this report were formally communicated to theAuthorities of the LOIC through a Draft Management Letter for their responses, and whereresponses were provided, they were evaluated and incorporated verbatim in this report.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
3 Promoting Accountability, Transparency, Integrity and Fiscal Probity
9. The Management of LOIC did not act in accordance with acceptable financial practices andfailed to provide financial statements for audit for the period under review. I could nottherefore, evaluate the financial performance of the entity, thus I cannot provide reasonableassurance that the financial operations undertaken by the Management of LOIC were free ofmaterial misstatements.
10. Overall, both financial and administrative activities undertaken by the Management of theLOIC during the period under review were characterized by a number of financial irregularitiesand control deficiencies. The irregularities noted amounted to US$332,249.25.
11. Her Excellency, President of the Republic of Liberia, the Honorable Speaker of the House ofRepresentatives, President Pro-Tempore of the Senate and members of the NationalLegislature, the above issues are symptomatic of others noted in this report. Because of theirimpact on the management of LOIC, I advise that their resolution should be consideredurgently.
Winsley S. Nanka, CPA, CFEActing Auditor-General R. L.
Her ExcellencyThe President of the Republic of LiberiaThe Executive Mansion
The Hon. SpeakerThe House of RepresentativesRepublic Of Libeira
President Pro-Tempore of the SenateThe House of SenateRepublic of Liberia
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
4 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Table of Contents
ACRONYMS.................................................................................................................................................................... 6
EXECUTIVE SUMMARY ............................................................................................................................................... 6
INTRODUCTION............................................................................................................................................................. 7
BACKGROUND................................................................................................................................................................ 7
POLICY FRAMEWORK OF LOIC MANAGEMENT ................................................................................................................ 8
PROGRAM MANAGEMENT............................................................................................................................................... 8
APPROACH AND METHODOLOGY ................................................................................................................................... 9
AUDIT OBJECTIVES ....................................................................................................................................................... 9
LIMITATION OF SCOPE.................................................................................................................................................. 9
LIMITATION OF RESPONSIBILITY .................................................................................................................................10
ANALYSIS AND DETAILS OF FINDINGS..........................................................................................................................10
FAILURE TO PROVIDE FINANCIAL STATEMENTS AND RELATED RECORDS.....................................................................10
FAILURE TO ESTABLISH ADEQUATE INTERNAL CONTROLS ...........................................................................................11
CASH AND BANK BALANCES..........................................................................................................................................11
MAINTENANCE OF A FIXED ASSETS REGISTER..............................................................................................................12
INTERNAL AUDIT OPERATIONS AT LOIC.......................................................................................................................13
BANK STATEMENT ANALYSIS ........................................................................................................................................14
BEGINNING BALANCE AND DEPOSIT ANALYSIS.............................................................................................................14
ENDING BALANCE AND WITHDRAWAL ANALYSIS ..........................................................................................................16
PAYMENTS WITHOUT SUPPORTING VOUCHERS ............................................................................................................17
PAYMENT VOUCHERS NOT TRACED TO BANK STATEMENT............................................................................................18
PAYMENTS MADE TO EMPLOYEES RATHER THAN SERVICE PROVIDERS/ CONTRACTORS...............................................18
UTILIZATION OF DONOR FUNDS ..................................................................................................................................20
FUNDS PROVIDED BY EVENGELISCHE ENTWICKLUNGSDIENST (EED) ...........................................................................20
FUNDS PROVIDED BY UNDP..........................................................................................................................................21
FUNDS PROVIDED BY UNHCR .......................................................................................................................................22
GOL SUBSIDY ...............................................................................................................................................................23
DETAILS ON LOIC SATELLITE PROGRAMS.....................................................................................................................25
ZWEDRU SATELLITE PROGRAM, GRAND GEDEH COUNTY..............................................................................................26
GANTA SATELLITE PROGRAM, NIMBA COUNTY .............................................................................................................27
GBARNGA SATELLITE PROGRAM, BONG COUNTY ..........................................................................................................29
VOINJAMA SATELLITE PROGRAM, LOFA COUNTY ..........................................................................................................31
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
5 Promoting Accountability, Transparency, Integrity and Fiscal Probity
BUCHANAN SATELLITE PROGRAM, GRAND BASSA COUNTY...........................................................................................32
SINJE SATELLITE PROGRAM, GRAND CAPE MOUNT COUNTY.........................................................................................34
BOPOLU SATELLITE PROGRAM, GBARPOLU COUNTY.....................................................................................................36
FOYAH SATELLITE PROGRAM, LOFA COUNTY................................................................................................................37
TUBMANBURG SATELLITE PROGRAM, BOMI COUNTY ....................................................................................................39
HARPER SATELLITE PROGRAM, MARYLAND COUNTY.....................................................................................................40
MONROVIA PROGRAM, MONTSERRADO COUNTY ..........................................................................................................40
STATEMENT OF ACCOUNTABILITY ................................................................................................................................42
ACKNOWLEDGEMENT ...................................................................................................................................................43
APPENDIXES.................................................................................................................................................................44
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
6 Promoting Accountability, Transparency, Integrity and Fiscal Probity
ACRONYMSAcronyms Used Meaning
LOIC Liberia Opportunities Industrialization CenterOICI Opportunities Industrialization Centers InternationalMOU Memorandum of UnderstandingUSAID United States Agency for International DevelopmentUNICEF United Nations Children FundUNDP United Nations Development ProgramEZE Evengelische Zentrastelle
ICCO International Church Coordinator OrganizationIA Internal AuditEU European UnionEED Evangelischer EntwicklungsdienstGOL Government of LiberiaNCDDRR National Commission on Disarmament Demobilization Rehabilitation and ReintegrationJIU Joint Implementation Unit
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
7 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Introduction12. The audit of the Liberia Opportunities Industrialization Center was commissioned by the
Auditor-General in April 2009, under his statutory mandate as provided for under Chapter 53.3of the Executive Law of 1972. The audit covered the period January 2006-December 2007. Itwas undertaken by a team of Auditors drawn from the GAC for the period.
13. The audit was intended to obtain an understanding of the internal control sufficient todetermine the nature, timing and extent of accounting procedures that were performed in thereceipt and disbursement of funds by the LOIC for the period under review.
14. I audited the subsidy provided by the Government of Liberia to the Center through theMinistry of Youth and Sports in the tune of US$5,000.00 including funds provided by theDonor communities in the tune of US$1,260,609.31 for the two financial years under audit.
15. The following individuals managed the affairs of the Liberia Opportunities IndustrializationCentre during the period under audit:
No Name Position Period1 Walter D. Richards Board Chairman September 1977-April 20092 George F. Kpawulu National Executive Director January 2002-August 20093 Olivia B. Williams Board Treasurer May 2006- April 20094 J. Gbakanama
GbarmokollieFinance Director 1999-2007
5 Marias Mcwms Zayzay Accountant October 2004-January 2010
BACKGROUND16. LOIC evolved through a Memorandum of Understanding entered into in January, 1977 by and
between the Government of the Republic of Liberia, represented by the Ministry of Youth andSports, and the Board of Directors of the Opportunities Industrialization Centers International(OICI) of the United States of America, represented by its Founder and Chairman, Leon H.Sullivan.
17. LOIC focus is to accelerate and enhance the lower level manpower training in Liberia incollaboration with GoL and Opportunities Industrialization Centers International (OICI), basedin the United States of America.
18. It was mutually agreed and understood that the OICI will provide all necessary equipment forthe operation of the Center including technical staff for a period of five years beginning 1977-1981.
19. In keeping with the MOU, the Government of Liberia was to take over OIC-Liberia at the endof the five-year period (1977-1981) referred to above.
20. However, the Government through the Ministry of Youth & Sports reneged on this provision ofthe MOU, and attributed her failure to assume full responsibility of the LOIC, to theunavailability of funds to fully sustain the program, thereby limiting her support to providing a
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
8 Promoting Accountability, Transparency, Integrity and Fiscal Probity
minimum subsidy of US$5,000.00 per fiscal period. This amount has been used for theprocurement of fuel by LOIC management at the National Center in Monrovia.
21. Currently, the LOIC is the largest indigenous skills training organization in Liberia and hasoperated for more than 30 years, providing basic skills training and support services todisadvantaged youths. LOIC currently has four operating centers, namely – Gbarnga, BongCounty; Buchanan, Grand Bassa County; Sinje, Grand Cape Mount County and Voinjama, LofaCounty.
22. LOIC initiatives had been funded by variety of bilateral and multilateral agencies as well as theGovernment of Liberia. They include, the United States Agency for International Development(USAID), United Nations International Children Fund (UNICEF), United Nations DevelopmentProgram (UNDP), Evengelische Zentrastelle (EZE) of the Federal Republic of Germany, Inter-Church Coordinator Organization (ICCO) of the Netherlands, Lutheran World Service/WorldFederation, OIC International and European Union (EU), amongst others.
23. The vision of LOIC is to become the premier human resource development institution inLiberia. Through community-based training institutions, LOIC provides training services toincrease the economic capacity of war-affected youths and young adults to rebuild their lives.
24. The mission of the Center is to assist with Liberia’s postwar recovery, reconstruction, anddevelopment through human capacity building, social service delivery and the rehabilitation ofwar affected individuals.
Policy Framework of LOIC Management25. The administrative implementation of the LOIC’s program is defined in its policy handbook.
The responsibilities of the Board of Directors are:
To make policies, monitor all areas of the program and have policies implemented. To receive, review and approve all proposals, contracts and reports. To employ and evaluate all senior managers. To approve all budgets, budget allotments and cash flows. To assist in the development and implementation of a sustainable resource mobilization
plan. Account for all funds from the government, donor and other sources. To plan and execute all major programs.
Program Management26. In keeping with Article VI, Sections 1, 2, 3, and 4 of the “Constitution” of the LOIC, the
governing of all of the Liberia OICs shall be vested in the National Board of Directorsconsisting of not more than three (3) representatives from each LOIC, other OIC ProgramUnits and from each related Government Ministry, Agency, other organizations and interactiveindividuals of good character in the Republic of Liberia. Each local OIC and production unit,existing or to be established, shall have a Local Board of Directors responsible to the NationalBoard of Directors.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
9 Promoting Accountability, Transparency, Integrity and Fiscal Probity
27. The National Board of Directors and Local Board Members shall be elected at the first instancefrom among the members of the Interest Group and shall be elected at a General Meeting ofthe Liberia OIC and local OIC.
28. They shall serve for a term of three years (Local and National boards), after which they maybe re-elected. It shall be the duty of the National Board of Directors and Local Board toconduct the business and affairs of their organizations and to formulate policies.
Approach and Methodology29. The forensic audit was conducted in accordance with the International Organization of
Supreme Audit Institutions (INTOSAI) Auditing Standards. Those standards require that I planand perform the audit to obtain reasonable assurance that the audit objectives were attained,including assurance that donors’ support reach the targeted beneficiaries as well as financialrecords being free of material misstatement.
30. The audit involved examination of accounting and stores records of the satellite centers,physical inspection of all satellite centers in the ten counties, review of program statusreports, interview of programs’ beneficiaries, implementing partners and LOIC officials andemployees.
31. In an effort to meet the audit objectives, the audit approach was based on physicalinspections of all program sites in the ten counties, test of controls and substantiveprocedures considered appropriate in the circumstance.
Audit Objectives32. The Forensic Audit was designed to determine the following:
GoL subsidy and donor funds provided to the Center were expended in a transparentmanner, free of fraud, waste and abuse;
The Center’s programs were implemented and facilities were utilized by targetedbeneficiaries (Liberians);
All transactions were reported in accordance with Generally Accepted AccountingPrinciples (GAAP).
The resources appropriated and disbursed on the Center’s programs were used forthe intended purposes and that there was due accountability for all funds disbursed.
Limitation of Scope33. The scope of our audit testing was hindered by the LOIC’s inability to provide us with the
below listed documents:
Financial Statements Revenue & Expenditure Reports Cash Books
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
10 Promoting Accountability, Transparency, Integrity and Fiscal Probity
General Ledgers Records of Capital Expenditure Schedule of Income/Donor Funding for the period Project Cooperative Agreements, Fixed Assets Register and personel listing or payroll
34. In the absence of these basic financial records, we could not evaluate the performance ofManagement, and thus could not ascertain the Institution’s financial performance and positionfor the financial periods under review.
Limitation of ResponsibilityI reviewed the systems and management controls operated by the LOIC only to the extent Iconsidered necessary for the effective performance of this audit. As a result, my review may nothave detected all weaknesses that existed or all improvements that could be made.
35. The findings presented below were borne out of the examination of the Payment Vouchers,Bank Statements, relevant documents and physical inspection of the program sites in the ten(10) Counties.
36. Included, among others, unsupported payments, unexpended GoL subsidy, unaccounteddonor fund, etc.
Analysis and Details of Findings
Failure to provide Financial Statements and related records
Observation37. In terms of best practices in corporate governance, it is the responsibility of the Board of
Directors to establish governance structures that will facilitate transparency, accountability andfairness in the management of an entity. In addition, one of the best practices that reflectsthe above is the maintenance of accounting records, production and submission of financialstatements by management for audit.
38. Section 32 of the Interim Financial Rules states that Ministries, Agencies, Public Corporationsand Institutions that receive funds from the Ministry of Finance should maintain proper booksof accounts as well as complete documentation for all expenses incurred, which shall besubject to audit on demand.
39. Contrary to the Financial Rules and management policy framwork, there was no evidence thatthe Liberia Opportunities Industrialization Center maintained financial records, such as CashBook, General Ledger and other related records to enable the preparation of financialstatements. The Management of LOIC failed to provide financial statements for audit for theperiod under review. Therefore, I could not evaluate the financial performance of the entity,to provide reasonable assurance that the financial operations undertaken by the Managementof LOIC were free of material misstatements.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
11 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Risk40. The failure to maintain and prepare financial statements could indicate the commissioning of
fraud in the management of financial affairs of the LOIC. In addition, there could be ofaccountability in the utilization of public resources.
Recommendation41. The Board of Directors and Management of LOIC should prepare and maintain financial
statements of all income and expenditure transacted by the entity.
42. The Board of Directors and Management of LOIC should ensure that the institution’s financialrecords are properly and adequately maintained to enchance transparency and accountability.
Management’s Response43. LOIC is an NGO which uses Fund Accounting system of reporting based on donor’s
specifications provided Management for their reports. This requires that Managementprepares and submits financial reports consisting of remittances of funds, expenditures andfund balances which are audited by donor recommended Auditors.
44. We agree. The Board of Directors and Management will always ensure that the institution’sfinancial records are properly and adequately maintained to enchance transparency andaccountability.
Auditor General’s Position45. The management of LOIC in its response agreed to ensure that the institution financial
records will be properly and adequately maintained. The management of LOIC did not submitany financial report on subsidies provided by the Government of Liberia to me during thecourse of the audit. Additionally, management also failed to provide donor audited report tome. I therefore maintain my recommendations.
Failure to establish adequate internal controls
Cash and Bank Balances46. Standard internal control practice in the management of cash and bank balances requires
management to perform reconciliation between the cash book and the bank statement on aregular basis. This is done to ensure accuracy and accountability for all cash and banktransactions.
47. However, during the course of the audit, there was no evidence that Liberia OpportunitiesIndustrialization Center prepared monthly bank reconciliation for the period under review.
Risk48. There is a high risk that fraud and errors could not be indentified and prevented because of
the lack of regular bank reconciliation.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
12 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Recommendation49. The Finance Department should maintain a cash book and conduct bank reconciliation on a
regular basis to assist in identifying fraud and errors within a reasonable time period.
Management’s Response50. LOIC Finance Department maintained cash books which were presented to GAC Auditors.We
will always maintain cash books and reconcile our bank statements.
Auditor General’s Position51. Management claimed that it provided cash books to me for audit is without merit. I did not
receive any cash book including bank reconciliation throughout the conduct of the audit. Itherefore maintain my recommendation.
Maintenance of a Fixed Assets Register52. In keeping with best practice, a fixed assets register should be maintained by an entity to
keep track of details of each fixed asset to reflect the date of acquisition, cost, serial number,name of assignee, location and depreciation amongst others; ensuring control and preventmismanagement. Fixed Assets Register keeps record of the correct value of assets, whichallows for easy computation of depreciation, tax and insurance. The fixed assets registergenerates accurate, complete and customized reports that suit the needs of management andother stakeholders.
53. Contrary to the above, there was no evidence that the Management of LOIC maintained afixed assets register for the period under audit. I also noted that assets of the LOIC were notcoded.
54. Due to the lack of fixed assets register, the actual cost and quantity of the entity assets couldnot be established. The management of LOIC only submitted a listing of assets for the periodunder audit, but the listing lacked completeness of the entity’s assets including acres of land,buildings, vehicles and computers. A physical inspection is expected to be conducted and itsreport will be issued subsequently by the Auditor General in order to establish the existence ofall fixed assets procured or provided by the communities, government, donors and otherstakeholders.
Risk55.There is a high risk that assets fraud could occur as a result of an absence of a fixed assets
register.
Recommendation56. The Board of Directors and Management of LOIC should ensure that an inventory count is done
and must present such report to me for review. The Management of LOIC should maintain afixed assets register to keep track of all the entity’s assets.
Management’s Response57.We disagree with this finding. The Finance Department submitted fixed Asset listing for audit.
We however do agree that fixed asset register was not maintained, but we do conduct inventory
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
13 Promoting Accountability, Transparency, Integrity and Fiscal Probity
count of our assets, upon completion of physical inspection, we will strive to maintain a fixedasset register.
Auditor General’s Position58.The management of LOIC response is contradictory; at one point management disagrees and at
another time agrees. The management of LOIC is responsible to keep track of all assetsprocured and those donated to the center. A fixed assets listing is not a fixed assets register.Therefore, management should maintain a fixed asset register as recommended.
Internal Audit Operations at LOIC59. An Internal Audit Unit (IAU) is an independent appraisal unit that examines the adequacy and
effectiveness of controls instituted within an entity. The objective of this Unit is to assistmanagement with risk analysis, appraisals, recommendations, counsel and information topromote efficiency, effectiveness, economy and orderly financial and accounting operations.
60. The Institute of Internal Auditors (IIA) endorses the above roles of Internal Auditors. IIAPerformance Standard 2010 (planning stage) requires the Head of Internal Audit (IA) toestablish risk-based plan to determine the priorities of the IA’s activities consistent with theOrganization’s goals. The Standard further requires the implementation of the IA’s plan usingrisk assessment undertaken at least annually. The inputs of Senior Management and Boardshould be considered in the process as a fulfillment of IIA Performance Standard 2010.
61. IIA Performance Standard 2060 captioned –“Reporting to the Board and Senior Management”provides that ‘‘the IA should report periodically to the Board and Senior Management on theinternal audit activity, purpose, authority, responsibility, and Performance relative to its plan.The reporting should include significant risks and control issues, corporate governance issuesand other matters needed or requested by the Board and Senior Management’’.
62. I examined the operations of the Internal Audit Department for the period under review andnoted that to a large extent, the Internal Audit activities were ineffective. I observed that theIAD had no work plan for the period under audit. There was also no evidence that the IADprepared an Internal Audit reports for the period under review.
Risk63.The failure of the Internal Audit Department to conduct and review the adequacy of the internal
control of the entity may lead to the ineffectiveness of the unit and also results in theoccurrence of fraud and wastages in the utilization of the entity’s resources.
Recommendation64. I recommend that,
The IAD should prepare annual work plans that will enable the prioritization of workin terms of risk areas, which will also ensure the effectiveness of the Internal AuditDepartment to enhance internal controls.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
14 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Internal audit work performed must be evidenced by audit reports to the Board ofDirectors.
The Board of Directors and the Management of LOIC should restructure the InternalAudit Department and employ a qualified Chief Internal Auditor to ensure efficiencyand effectiveness of internal control.
Management’s Response65. In LOIC, the Internal Auditor reports to the Executive Director, who reports to the Board of
Directors. Any departure from this will have to be a change in Board policies. We will, howeverput in place a plan for the Internal Audit Unit to establish a risk-based plan to prioritize theInternal Audit Unit’s activities in line with the Organization’s goals to ensure more efficiency andeffectiveness.
Auditor General’s Position66. An internal audit department is a corporate governance framework accountable to the board of
directors under international best practice. The Board of Directors of LOIC should revise itspolicy and by-laws so that the head of internal audit unit reports directly to the Board ofDirectors. A mere explanation of the line of reporting does not justify in any form thesubmission of internal audit report to me. Management did not present an internal audit reportto me during the course of the audit for review. I therefore maintain my recommendations.
Bank Statement Analysis67. During the period under audit, the management of the LOIC informed me that the entity
maintained five (5) bank accounts within two banking institutions. The names of the banks andthe various accounts maintained are detailed in the table below.
No. Name of Bank Account Title Currency Account No.1 International Bank Liberia Limited LOIC/EED Fund USD 02-2010-03014-012 International Bank Liberia Limited LOIC/UNHCR
Computer Training.Program
USD 02-2010-03015-01
3 Global Bank LOIC/UNHCR SkillsTraining
USD 10012002373
4 Global Bank LOIC/EED Fund USD 100120030845 Global Bank LOIC/ UNDP Fund USD 10012001578
Beginning Balance and Deposit Analysis68. During the analysis of the various bank accounts maintained by the LOIC for the period under
review the following analysis relating to the beginning balance and deposits made wererevealed.
69. For account number 02-2010-03014-01 at International Bank Liberia Limited, the beginningbalance was US$1,772.61. During the period 2006, the bank statement presented showed atotal deposit of US$189,355.24, thus resulting in a total cash availability of US$191,127.85 forthe period.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
15 Promoting Accountability, Transparency, Integrity and Fiscal Probity
70. During the period 2006, I observed that bank account number 02-2010-03015-01 maintained atthe International Bank Liberia Limited had a beginning balance of US$4,386.27. The bankstatement of this account for the period recorded a total deposit of US$4,650.00, thus resultingto a cash availability of US$9,036.27.
71. My review of the bank statement for account number 100-12-001578 at Global Bank for theperiod 2006 had a zero beginning balance while a total cash inflow (deposit) for the period wasUS$730, 937.00, thereby making cash available for this account of US$730,937.00.
72. Additionally, my review of the bank statement for the same account number 100-12-001578 atthe Global Bank for the period 2007 had a beginning balance of US$70,240.75. The bankstatement of this account had a total cash inflow for the period amounting to US$33,850.95thus resulting to a total cash availability of US$104,091.70.
73. During the period 2006 and 2007 the bank statement for account number 100-12-002373maintained at the Global Bank had a zero beginning balance for the period, while the accounthad a total cash inflow of US$295,651.24 which resulted to total cash availability ofUS$295,651.24.
74. During the period under review, I observed that the bank statement presented for the accountLOIC/EED Fund with account number 100-12-003084 maintained at the Global Bank revealedthat the account had being dormant for the period under audit. The statement showed a zerobalance for the period.
See table of summary of beginning balances and depositsAccount Number Bank Currency Beginning
BalanceTotal Deposit Cash
Availability02-02010-03014-01 International
BankUSD 1,772.61 189,355.24 191,127.85
02-2010-03015-01 InternationalBank
USD 4,386.27 4,650.00 9,036.27
100-12-001578 Global Bank USD 0 764,823.95 764,823.95100-12-002373 Global Bank USD 0 295,621.24 295,621.24100-12-003084 Global Bank USD 0 0 0
Total 6,158.88 1,254,450.43 1,260,609.31
Risk75. The lack of cash book to keep track of the inflow and outflow of cash is in total violation of
simple accounting principle which could lead to error, thus making it difficult for the entity toidentify its beginning balances of accounts.
76. The failure of the management of LOIC to maintain a cash book could also lead to the failure ofmanagement to track the deposit of all funds provided by the government and donors on atimely basis.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
16 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Recommendation77. I therefore recommend that management should maintain cash books for all accounts which will
enable me to easily compare the beginning balances of bank to that of the books. Themaintenance of cash books provides easy means of reconciling the accounts.
Management’s Response78. Management maintained cash books for all programs and which were presented to GAC
Auditors. We will always maintain cash books and recouncile our bank statements.
Auditor General’s Position79. The management of LOIC claimed in its response that it maintained cash book, but this was not
the case. During the course of the audit, the management of LOIC did not present cashbook tome, inorder to actually determine the outflow and inflow of cash for the period under audit, nordid the management present bank reconciliation statements, I therefore maintain myrecommendation.
Ending Balance and Withdrawal Analysis80. Best accounting practice requires that all cash outflow (withdrawals) in an account must be
deducted from the beginning balance plus additional cash deposits to indicate the runningbalance of that account which may eventually result into an ending balance for said period.
81. A review of the bank statements from account number 02-2010-03014-01 at International bankLiberia Limited showed that a total cash availability of US$191,127.85 for the period from whichthe total withdrawal including bank charges amounted to US$162,276.32 resulting to an endingbalance of US$29,351.53.
82. For account number 02-2010-03015-01 at the International Bank Liberia Limited had total cashavailable for the period of US$9,036.27 from which a total withdrawal of US$8,512.09 wasmade, thus leaving an ending balance of US$524.18
83. For account number 100-12-001578 at the Global Bank, the total cash available for the periodamounted to US$764,823.95 while the total withdrawal for the period was US$765,637.61 thusresulting into a negative ending balance of US$813.66.The bank statement for this account alsorevealed an ending balance of US$367.34 resulting in an unexplained negative variance ofUS$466.32. See Appendix I for details.
84. During the period under review, account number 100-12-002373 at the Global Bank had a totalcash availability of US$295,651.24, while the total withdrawal including bank charges amountedto US$282,719.92 resulting into an ending balance of US$12,931.32.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
17 Promoting Accountability, Transparency, Integrity and Fiscal Probity
See summary of withdrawals and ending balances belowAccount Number Bank Withdrawals
(LD)EndingBalance
Bank Statementending Balance
Variance
02-02010-03014-01 InternationalBank
162,276.32 29,351.53 0 0
02-2010-03015-01 InternationalBank
8,512.09 524.18 0 0
100-12-001578 Global Bank 765,637.61(813.66)
367.34 (466.32)
100-12-002373 Global Bank 282,719.92 12,931.32 0 0Total 1,219,145.94
Risk85. The failure of management to maintain cash books could lead to error; the reconciliation of
bank accounts could not be accurate in the absence of cash book.
86. The failure of management to perform monthly bank reconciliation may lead to errors andinconsistency between the bank statement and books maintained by the management.
87. The lack of cash book to keep track of the inflow and outflow of cash is in total violation ofsimple accounting principle which could lead to error, thus making it difficult for the entity toidentify its beginning balances of accounts.
Recommendation88. I therefore recommend that management should maintain cash books for all accounts which will
enable me to easily compare the beginning balances and ending balances of the bank statementto that of the books, thereby avoiding depending on only the bank statement for balances. Themaintenance of cash books will provide easy means of reconciling the accounts.
89. Management should provide material justification for the unexplained negative variances ofUS$466.32 found in accounts 100-12-001578.
90. Management should ensure that all bank statements for all accounts are maintained for auditpurpose.
91. Management should ensure that cash books are maintained to record all daily cash transactionsof the entity as they occur.
92. Management should also ensure that monthly bank reconciliation is performed and reported.Any inconsistency in ending and beginning balances should be analyzed and the reasons for theinconsistency established.
Withdrawals not Accounted For93. Regulatory framework demands that all public funds disbursed should be duly accounted for by
ensuring that expenditure undertaken by Government Ministries and Agencies are adequatelysupported by valid and approved vouchers and corresponding supporting documents.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
18 Promoting Accountability, Transparency, Integrity and Fiscal Probity
94. Contrary to this practice, it was observed through comparative analysis and examinationbetween the bank statements and payment vouchers for the period under audit that themanagement of LOIC made thirty two (32) withdrawals from account # 100-12-001578 atGlobal Bank Liberia in total of US$18,008.63 yet to be accounted for. The withdrawals from thisaccount did not have supporting payment vouchers. See Table below and appendix II fordetails.
Period Quantity of Vouchers Account Number Amount(USD)2006 32 100-12-001578 18,008.63
Risk95. Payments made in the absence of supporting vouchers could give rise to the abuse and
misapplication of public resources and could also lead to the funds being diverted to personaluse.
Recommendation96. I recommend that the Board Treasurer, Mrs. Olivia B. Williams, Former Executive Director,
George F. Kpawulu, Finance Director, J. Gbakanama Gbamakollie and the Accountant, MariaMcwms Zayzay should be made to account jointly and severally for the amount of US$18,008.63for bank withdrawal made without supporting vouchers
Management’s Response97.We disagree with this finding.The management of LOIC does not make any payment without
supporting voucher and duly authorized signatures.The amount of US$171,566.12 noted forwithdrawal made without supporting vouchers is totally unacceptable. All payment voucherswere submitted for audit and are available for further verification should you find it necessary.Our examination of Appendix II (pages 52-57) resulted into the finding of the vouchers listed onfile returned to LOIC by the GAC Auditors.
Auditor General’s Position98. The management of LOIC in its response to the one hundred forty three (143) withdrawals
made without supporting vouchers, submitted one hundred eleven (111) vouchers whichamounted to US$153,557.82, thus leaving a balance of thirty two (32) vouchers amounting toUS$18,008.63. But management did not provide any material justification and supportingdocumentation to acquit the noted deficiencies for the balance thirty two (32) withdrawalsmade. I therefore maintain my Recommendation.
Payments made to employees rather than Service Providers/ Contractors99. The Financial Management and Control Policy No.1 L. of the LOIC states that no physical cash is
to be received and disbursed by the Finance Office.
100.Furthermore, the Financial Rule #23 requires that expenditure should not be paid in the nameof individuals/employees but directly to the vendors. In addition, all payments must besupported by documentation such as payment vouchers, invoices, receipts and justification forincurring the expenditure
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
19 Promoting Accountability, Transparency, Integrity and Fiscal Probity
101.Contrary to the above it was observed from my analysis of documents received, that thirteen(13) return checks amounting to US$41,956.50 were written in the names of Accounts’ staffinstead of the service providers or contractors..
See table below for detailsDate Payee Check # Source Amount( US$)9/13/2007 Worlorbah D.Tarnue 00021647-02 LOIC-UNHCR Fund 2,245.0010/9/2007 Maria Mcwms Zayzay 00021080-09 LOIC-UNHCR Fund 12,000.0010/15/2007 Maria Mcwms Zayzay 00021686-02 LOIC-UNHCR Fund 750.0010/22/2007 Momo G.Kawalai 00021693-09 LOIC-UNHCR Fund 7,806.0010/26/2007 Edwin Walters 00021698-01 LOIC-UNHCR Fund 4,000.0011/23/2006 Samuel M.Garbla 00021696-12 LOIC-UNHCR Fund 4,757.009/18/2007 Isaac M. Dolo 00021655-10 LOIC-UNHCR Fund 1,862.5012/20/2006 Maria Mcwms Zayzay 00006024-05 LOIC-UNDP Fund 4,800.003/23/2007 Maria Mcwms Zayzay 1428 LOIC-UNDP Fund 480.004/3/2007 Maria Mcwms Zayzay 1431 LOIC-UNDP Fund 450.006/22/2007 Maria Mcwms Zayzay 1434 LOIC-UNDP Fund 976.006/25/2007 Maria Mcwms Zayzay 1436 LOIC-UNDP Fund 1,500.006/25/2007 Maria Mcwms Zayzay 1437 LOIC-UNDP Fund 330.00
Total 41,956.50
Risk102.The failure of the staff of the Finance Department to uphold the financial management and
control policy could lead to payments being made to account officers for their personal useinstead of the service providers, thereby bringing into question the regularity of the transaction.
Recommendation103.I recommend that Worlobah D. Tarnue, Maria Mcwms Zayzay, Momo G. Kawala, Edwin
Walters, Samuel M. Garbla and Isaac M. Dolo should be made to account jointly and severallyfor the amount of US$41,956.50 paid in their names in violation of LOIC’s Financial Policy andFinancial Rule #23.
Management’s Response104. We do not agree with this finding. All project Accountants are bonded as such. They are
responsible to receive and disburse certain sums of funds on behalf of the program with Boardapproval. Financial Rule #23 refers to only vendor purchases. Checks for the payments of localpurchases, payroll, subsistence allowances and petty cash are made in the name of the projectaccountants who disburse same and report to management accordingly.
Auditor General’s position105. The LOIC Financial Management and Control Policy No.1 L States that “no physical cash is to
be received and disbursed by the Finance Office”.The management of LOIC has totally ignoredit’s policy. Additionally, in the management response, it claims that checks for payments of localpurchases, payroll, subsistence allowances and petty cash are made in the name of the projectaccountant. Against this back drop, management is again in violation of rule 23, 40 & 48 of thefinancial rule. Rule 40 & 48 states that” Payments on account of Operational expenses / PettyCash shall be made only in the name of the Organization concerned and not in the name of any
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
20 Promoting Accountability, Transparency, Integrity and Fiscal Probity
individual” and “All payments on account of various allowances, travel advances andprofessional services rendered shall be paid only to the individual / organization concerned. Nopayment shall be made to a third party”.
106. The management response is a clear indication that it knowingly violated the policy and rule inmaking payments in the names of the account staff/accountants instead of contractors/serviceproviders and to third party instead of the vendors. I maintain my position andrecommendation.
Utilization of Donor Funds107. Liberia Opportunities Industrialization Center initiatives had been funded by variety of bilateral
and multilateral agencies as well as the Government of Liberia. They include, the United StatesAgency for International Development (USAID), United Nations International Children Fund(UNICEF), United Nations Development Program (UNDP), Evengelische Entwicklungsdienst(EED) of the Federal Republic of Germany, Inter-Church Coordinator Organization (ICCO) of theNetherlands, Lutheran World Service/World Federation, OIC International and European Union(EU), amongst others.
108. During the analysis of documents provided by the Management of LOIC for the two periodsunder audit, 1 January 2006 to 31 December 2007, it was observed that three donors, namely,United Nations Development Programmes (UNDP), United Nations High Commission forRefugees (UNHCR) and Evengelische Entwicklungsdienst (EED) provided funds to the center forthe smooth implementation of its satellite programs in the counties.
Funds provided By Evengelische Entwicklungsdienst (EED)109. Through the analysis of the LOIC bank account maintained at the International Bank Liberia
Limited it was observed that the entity had in its LOIC/EED Account No. 4-00-008336-3 (A/c #change to 02-2010-03014-01) from the EED the amount of US$191,127.85 covering the periodunder audit.
110. During the examination of the total deposits made into the LOIC/EED Account and theexpenditure according to payment vouchers for the period under audit, it was observed that theEvengelische Entwicklungsdienst (EED) deposited in the account the amount of US$191,127.85,while the expenditure made according to the payment vouchers amounted to US$315,842.30,thereby resulting into an unexplained negative variance of US$124,714.45 to be accounted. SeeAppendix IV (A-E) and table below for details
Satellite Project Expenditure per Vouchers Total2006 2007 Expenditure(US$)
Sinje EED 28,792.95 37,712.07 62,193.82Gbarnga EED 23,363.79 34,814.57 58,178.36Buchanan EED 33,027.83 34,560.76 67,588.59Bopolu EED 1,853.76 0 1,853.76Tubmanburg EED 3,038.36 0 3,038.36Ganta EED 2,591.99 0 2,591.99Monrovia Office EED 5,005.35 0 5,005.35
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
21 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Satellite Project Expenditure per Vouchers TotalNational Office EED 63,989.32 51,402.75 115,392.07Total 161,663.35 158,490.15 320,153.50
Revenue/Deposit Expenditure per Voucher Unexplained Variance191,127.85 320,153.50 - 129,025.65
Funds provided by UNDP111.The management of LOIC attached to a letter dated September 12, 2006 a breakdown of
amount received from the UNDP in total of US$730,000.00 for the implementation of the LOICsatellite programs for the period 2006. The breakdown of the funds received from UNDP wasprepared by Maria Mcwms-Zayzay, Deputy Finance Director and approved by J. GbakanamaGbamakollie Sr, Finance Director. See table below for detail
No. Date Amount (US$)1 June 5, 2006 200,000.002 September 15, 2006 150,000.003 November 17, 2006 200,000.004 December 13,2006 180,000.00
Total 730,000.00
112.During the examination of the LOIC/UNDP Account #100-12-001578 bank statement, it wasobserved that in addition to the deposit of the US$730,000.00 other deposits amounting toUS$973.00 was made increasing the total revenue/deposit to US$730,973.00 for the period2006.For the period 2007, a total deposit of US$33,850.95 was made into the account.
113.During the scrutiny of the bank statement for account number 100-12-001578 and thepayment vouchers for the period under audit, it was observed through our examination that thetotal revenue/deposit made amounted to US$764,823.95, while the actual expenditure obtainedfrom the payment vouchers amounted to US$665,037.35, leaving a difference amounting toUS$99,786.60.
114.The total difference of US$99,786.60 less by the ending balance of US$70,588.08 according tothe Bank Statement resulted to an unexplained variance of US$29,198.52 to be accounted for.
See Appendix V (A-H) and table below for detailsSatellite Project Expenditure per Vouchers Total
2006 2007 Expenditure(US$)Sinje UNDP 30,165.63 2,626.00 32,791.63Gbarnga UNDP 58,606.00 0 58,606.00Buchanan UNDP 51,914.84 7,078.14 58,992.98Bopolu UNDP 59,624.08 12,119.44 71,743.52Tubmanburg UNDP 74,352.33 12,499.36 86,851.69
Ganta UNDP 73,076.01 12,870.49 85,946.50Monrovia Office UNDP 115,000.01 17,179.35 132,179.36
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
22 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Satellite Project Expenditure per Vouchers TotalNational Office UNDP 115,377.21 22,548.46 137,925.67Total 578,116.11 86,921.24 665,037.35
Funds Provided By UNHCR115.During the period under audit, the Liberia Opportunities Industrialization Center maintained a
bank account at the Global Bank with account number 100-12-002373.
116.During the analysis of the bank statement, it was observed that the United Nations HighCommission for Refugees deposited into the LOIC/UNHCR Skills training Account the amount ofUS$295,651.24 for the implementation of the Center satellite programs in the ten counties. TheLOIC/UNHCR Skills Training Account had an ending balance of US$12,931.32.
117.Additionally, the LOIC had another account at the International Bank with Account #02-2010-03015-01. During the analysis of the bank statement, it was observed that the total amountdeposited in the account amounted to US$9,036.27 and the bank statement reported an endingbalance of US$524.18. The analysis reported that UNHCR provided funding to the LOIC in twoaccounts amounted to US$304,687.51, while the total expenditure amounted to US$177,718.06leaving a difference of US$126,969.45 less the total of the ending balance for the two accountstotaling US$13,455.50 resulted in an unexplained variance of US$113,513.95 to be accountedfor.
See Appendix VI (A-E) and table below for detailsSatellite Project Expenditure Total
2006 2007 Expenditure(US$)Bopolu UNHCR 0 63,294.51 63,294.51Tubmanburg UNHCR 0 26,873.46 26,873.46Foya UNHCR 0 40,734.07 40,734.07Voinjama UNHCR 0 13,473.75 13,473.75National Office UNHCR 0 33,342.27 33,342.27Total 177,718.06 177,718.06
SUMMARYAccount Number Revenue/De
posit(US$)Expenditure perVoucher(US$)
Difference(US$)
LessEndingBalance(US&)
UnexplainedVariance(US$)
100-12-002373 295,651.24 177,718.06 117,933.18 12,931.32 105,001.86
02-2010-03015-01 9,036.27 0 9,036.27 524.18 8,512.09Total 304,687.51 177,718.06 126,969.45 13,455.5 113,513.95
SummaryPeriod Revenue/Deposit Expenditure
per VoucherDifference Less Ending
BalanceUnexplainedVariance (US$)
2006 730,973.00 578,116.11 152,856.89 70,240.74 82,616.15
200733,850.95 86,921.24 (53,070.29) 347.34 -52,722.95
Total 764,823.95 665,037.35 99,786.60 70,588.08 29,198.52
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
23 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Risk118.The lack of cash book and the failure of management to perform monthly bank reconciliation
could give rise to variation between figures reported on the bank statement and vouchersprocessed and paid during the period under audit.
119.There is a high risk that the failure of management to provide accurate financial reports anddocumentation could give rise to fraud, waste and abuse of public resources and could also leadto misapplication of funds for personal gain.
120.The failure of the Management to prepare and keep report on the amount of Donor fundsprovided and its expenditure could lead to the misapplication of the funds.
Recommendation121.I recommend that the Board Chairman, Mr. Walter D. Richards, the Board Treasurer, Mrs.
Olivia B. Williams, former Executive Director, George F. Kpawulu, Finance Director, J.Gbakanama Gbamakollie, and Accountant, Maria Mcwms Zayzay should be made to accountjointly and severally for the total unexplained variances noted in the EED, UNDP and UNHCRprojects in the tune of US$271,386.92 uncovered between the total deposits and expendituremade during the period under audit.
122.The management of LOIC should ensure that all expenditure is supported by paymentvouchers and all bank transactions are supported by vouchers and checks.
123.The management of LOIC should prepare financial and performance reports on donor fundsprovided and should also retain such report for audit purposes.
Management’s Response124.Management disagrees with this finding.The grant funds provided by EED, UNDP and UNHCR
were spent according to their budgets. Reports were made to the Donors and the funds wereaudited by donor recommended Auditors.
Auditor General’s position125.From the inception of the audit, a list of requested documents were submitted to the
management of LOIC highlighting the presentation of financial statements, bankrecounciliations, financial and performance reports, sources of donor funds such as EED, UNDPand UNHCR for audit scrutining.The management of LOIC failed to submit those importantdocuments. The audit was conducted from bank statements and payments vouchers receivedfrom the management of LOIC upon which my audit findings were obtained. Management didnot present report on donor funds for audit. As such, I maintain my recommendations.
GOL Subsidy126.Rule 45 of the financial rule states that “Subsequent requests on account of subsidies shall
contain the statement of expenditure, bank statement and necessary supporting documentsincluding listing of personnel, positions and amount of allowance and details of tax deducted.Photocopies of all invoices for purchases exceeding US$500.00 shall be enclosed”.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
24 Promoting Accountability, Transparency, Integrity and Fiscal Probity
127.During the course of the audit, it was observed that the LOIC received from the Government ofLiberia the amount of US$5,000.00 as subsidy to the entity, as indicated through a letter ofrequest dated April 25, 2007 written by the Executive Director, George F. Kpawulu to theMinister of Youth & Sports, Jamesetta Howard Wolokollie requesting for the remittance of theamount of US$5,000.00 into the LOIC account numbered 100-12-001578 as allotted in the2006/2007 National Budget. Additionally, another letter dated June 5, 2007 was written by theExecutive Director to the Minister outlining breakdown of the expenditure of the US$5,000.00.This letter mentioned that proforma invoices were attached. Interestingly, there was no copy ofprofoma invoice provided or attached as insinuated in the letter.
128.Contrary to rule 45 of the financial rule, it was observed that the management of the LiberiaOpportunities Industrialization Center did not provide supporting documents for the completeutilization of the subsidy provided by the government.
129.Our examination of the payment vouchers for the period revealed that, of the US$5,000.00subsidy received from GoL, the Management of LOIC raised and processed eight (8) paymentvouchers valued at US$5,546.00 for the payment of debts, perdiem,scratchcards, radioannouncement, resettlement kits and fuel etc, leaving an unexplained variance of US$546.00.
130.The Board Treasurer, Olivia B. Hills, Executive Director, George F. Kpawulu, Finance Director, J.Gbakana Gbamakollie, and Accountant, Maria Mcwms Zayzay should be made to account for theexcess of US$546.00. The breakdown of the subsidy expended by the LOIC Management isshown in the table below
Date Description Payee Voucher # Amount(US$)6/22/2007 Transportation cost,
resettlement kits, perdiem andradio announcement GOL
Maria Zayzay 1434 976.00
6/25/2007 Payment of debt fromManhattan trading from GoLfund
Maria Zayzay 1436 1,500.00
6/29/2007 Fuel payment from GOL funds Ellis I.S. Kiazolu 1439 30.003/16/2007 Resettlement kits to Bopolu,
Tubmanburg and back GOLEllis I.S. Kiazolu 1419 1,000.00
6/25/2007 Payment for Employeesscratchcards GOL
Marias Zayzay 1437 330.00
6/22/2007 Ganta satellite repair GOL Momo G. Kawalai 1435 1,600.006/29/2007 Transportation cost for OICI
Guest GOLJ. Clarence C.Blapooh
1439 30.00
5/4/2007 Perdiem to Sinje staff Edward G. Goveh 1433 80.00Total 5,546.00
Risk131.The failure of the Management of LOIC to provide supporting documents to justify the
expenditure of the subsidy provided by government may indicate that the amount wasmisapplied.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
25 Promoting Accountability, Transparency, Integrity and Fiscal Probity
132.There is a high risk that the amount could have been diverted to personal use, where as donorfunds could be use as a cover-up for materials which the fund was intended to procure.
Recommendation133.The Board Treasurer, Olivia B. Hills, Executive Director, George F. Kpawulu, Finance Director,
J. Gbakanama Gbamakollie and Accountant, Maria Mcwms Zayzay should be made to accountjointly and severally for the amount of US$546.00 in excess of GOL subsidy provided to LOIC.
134.The Management of the LOIC should ensure adherence to the Financial Rules in making surethat all supporting documents for subsidy provided by the government is available to justify theaccountability of the fund.
Management’s Response135.Management disagrees with this finding. We presented voucher#s 1437(us$330.00);
1435(us$1,600); 1433($80.00) and 1439(us$30.00) which were part of payments from the fundin reference.
Auditor General’s position136.The management’s response is in no way addressing the issue raised.The vouchers mentioned
in the managemenmt response were already captured during the audit. The issue mentioned inour recommendation requires management to account for the US$546.00 which is in excess ofthe US$5,000.00 subsidy from the GOL. I maintain my recommendations.
Details on LOIC Satellite Programs137.During the audit of the Liberia Opportunities Industrialization Center for period January 1, 2006
to December 31, 2007, it was observed that three donors, UNHCR, UNDP and EED providedfunding to the 8 satellite centers in ten (10) of the counties. The Liberia OpportunitiesIndustrialization Center, Inc. consists of ten vocational training centers in ten (10) countiesacross the political sub-divisions of Liberia. See table below for programs and theirlocations.
No. Program Location Program Sponsor1 Foyah Satellite Foyah, Lofa county UNHCR2 Voinjama Satellite Voinjama,Lofa county UNHCR3 Buchanan Satellite Buchanan, Grand Bassa county EED4 Sinje Satellite Sinje, Grand cape mount county EED5 Gbarnga Satellite Gbarnga, Bong county EED6 Ganta Satellite Ganta, Nimba county UNDP7 Tubmanburg Satellite Tubmanburg, Bomi county UNDP8 Bopolu Satellite Bopolu, Gbarpolu county UNDP9 Monrovia Program Monrovia, Matadi Estate UNDP & GOL10 Zwedru Satellite Zwedru, Grand Gedeh county Not in Operation11 Harper Satellite Technical college, Maryland county Not in Operation
138.The Liberia Opportunities Industrialization Center is engaged into the human resourcedevelopment in specified areas of vocational discipline. The disciplines covered include:
Carpentry
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
26 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Masonry Tailoring Agriculture and Animal Husbandry Metal Works Arts and Craft Home Economics (Tie & Dye, Soap Making, Baking, etc)
ZWEDRU SATELLITE PROGRAM, GRAND GEDEH COUNTY139.Liberia Opportunities Industrialization Center Zwedru Satellite program was established in 1998
as a rural program for the implementation of vocational skill training activities in South EasternLiberia by the LOIC Management with funding from USAID. This satellite worked with USAID toprovide skill training and psycho-social rehabilitation services to disadvantaged individualsduring the period 1998-2003.
140.During the period under audit, it was observed from field verification that the Zwedru SatelliteStation was no longer in operation. The Financial records of the LOIC did not reflect any supportto the Zwedru program. The Centre was closed at the height of the civil war, when it becamedifficult to operate. It remained perpetually closed since 2003 until its facilities were turned intoa public library call Zwedru American Corner Library by Superintendent Christopher Bailey.
141.During the field trip, I did not see any staff of the Zwedru Satellite Center that could provideinformation on the status of the Satellite Center in Zwedru. However, the Superintendent ofGrand Gedeh County, Mr. Christopher Bailley, informed me that LOIC Satellite Center had beingclosed since 2003.
142.My analysis revealed that there was no indication of a return or reactivation of the SatelliteCenter as the building earlier used has been turned into a public library. The building iscurrently being used by the Zwedru American Corner Library. See photo below
Building once used by Zwedru Satellite Center
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
26 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Masonry Tailoring Agriculture and Animal Husbandry Metal Works Arts and Craft Home Economics (Tie & Dye, Soap Making, Baking, etc)
ZWEDRU SATELLITE PROGRAM, GRAND GEDEH COUNTY139.Liberia Opportunities Industrialization Center Zwedru Satellite program was established in 1998
as a rural program for the implementation of vocational skill training activities in South EasternLiberia by the LOIC Management with funding from USAID. This satellite worked with USAID toprovide skill training and psycho-social rehabilitation services to disadvantaged individualsduring the period 1998-2003.
140.During the period under audit, it was observed from field verification that the Zwedru SatelliteStation was no longer in operation. The Financial records of the LOIC did not reflect any supportto the Zwedru program. The Centre was closed at the height of the civil war, when it becamedifficult to operate. It remained perpetually closed since 2003 until its facilities were turned intoa public library call Zwedru American Corner Library by Superintendent Christopher Bailey.
141.During the field trip, I did not see any staff of the Zwedru Satellite Center that could provideinformation on the status of the Satellite Center in Zwedru. However, the Superintendent ofGrand Gedeh County, Mr. Christopher Bailley, informed me that LOIC Satellite Center had beingclosed since 2003.
142.My analysis revealed that there was no indication of a return or reactivation of the SatelliteCenter as the building earlier used has been turned into a public library. The building iscurrently being used by the Zwedru American Corner Library. See photo below
Building once used by Zwedru Satellite Center
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
26 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Masonry Tailoring Agriculture and Animal Husbandry Metal Works Arts and Craft Home Economics (Tie & Dye, Soap Making, Baking, etc)
ZWEDRU SATELLITE PROGRAM, GRAND GEDEH COUNTY139.Liberia Opportunities Industrialization Center Zwedru Satellite program was established in 1998
as a rural program for the implementation of vocational skill training activities in South EasternLiberia by the LOIC Management with funding from USAID. This satellite worked with USAID toprovide skill training and psycho-social rehabilitation services to disadvantaged individualsduring the period 1998-2003.
140.During the period under audit, it was observed from field verification that the Zwedru SatelliteStation was no longer in operation. The Financial records of the LOIC did not reflect any supportto the Zwedru program. The Centre was closed at the height of the civil war, when it becamedifficult to operate. It remained perpetually closed since 2003 until its facilities were turned intoa public library call Zwedru American Corner Library by Superintendent Christopher Bailey.
141.During the field trip, I did not see any staff of the Zwedru Satellite Center that could provideinformation on the status of the Satellite Center in Zwedru. However, the Superintendent ofGrand Gedeh County, Mr. Christopher Bailley, informed me that LOIC Satellite Center had beingclosed since 2003.
142.My analysis revealed that there was no indication of a return or reactivation of the SatelliteCenter as the building earlier used has been turned into a public library. The building iscurrently being used by the Zwedru American Corner Library. See photo below
Building once used by Zwedru Satellite Center
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
27 Promoting Accountability, Transparency, Integrity and Fiscal Probity
GANTA SATELLITE PROGRAM, NIMBA COUNTY143.The Ganta Satellite program was established in 1997. It offers similar training like other
training centers. At Ganta, my team of auditors met Mr. V. Horrace Yansine, Sr., Director of theLOIC Satellite Program to obtain information about ongoing training programs at the Gantacentre. He explained that the program started since 1997 under two sponsorships-USAID andUNICEF. During the field verification, there was no physical evidence that vocational educationwas indeed taking place.
144.Mr. Yansine further said that, he was not sure as to whether the Government of Liberiaprovided any funding to support the Ganta LOIC Vocational Program, because according to him,the LOIC Central Office does all financial transactions for the Satellite Programs. What he, as aDirector was aware of, were the two donors whose supports came through the LOIC CentralOffice in Monrovia.
145.Mr. Yansine also explained that the citizens of Ganta provided 28.9 acres of land for LOIC, andthrough his instrumentality, the land had been legally paid for.
146.He also said the most troubling issue was the Government promised to help construct abuilding to be used for training, but the Government had reneged on its promise. He said it wasthrough his own initiative, along with the community that they constructed the building.
147.Mr. Yansine explained that UNICEF withdrew its support in 1999 due to donor’s fatigue, andUSAID had since been providing for the two programs. He said these programs were interruptedby the 2003 civil war and later resumed in 2005/06 under the sponsorship of EU and UNDP. Mr.Yansine stated that masonry, carpentry and agriculture are the areas of training forbeneficiaries.
148.Mr. Yansine also informed the auditors that they are currently being sponsored by anotherinternational donor called ICCO through the Central Office. He said requisitions for supplies are
The same building above now host the Zwedru American CornerLibrary
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
27 Promoting Accountability, Transparency, Integrity and Fiscal Probity
GANTA SATELLITE PROGRAM, NIMBA COUNTY143.The Ganta Satellite program was established in 1997. It offers similar training like other
training centers. At Ganta, my team of auditors met Mr. V. Horrace Yansine, Sr., Director of theLOIC Satellite Program to obtain information about ongoing training programs at the Gantacentre. He explained that the program started since 1997 under two sponsorships-USAID andUNICEF. During the field verification, there was no physical evidence that vocational educationwas indeed taking place.
144.Mr. Yansine further said that, he was not sure as to whether the Government of Liberiaprovided any funding to support the Ganta LOIC Vocational Program, because according to him,the LOIC Central Office does all financial transactions for the Satellite Programs. What he, as aDirector was aware of, were the two donors whose supports came through the LOIC CentralOffice in Monrovia.
145.Mr. Yansine also explained that the citizens of Ganta provided 28.9 acres of land for LOIC, andthrough his instrumentality, the land had been legally paid for.
146.He also said the most troubling issue was the Government promised to help construct abuilding to be used for training, but the Government had reneged on its promise. He said it wasthrough his own initiative, along with the community that they constructed the building.
147.Mr. Yansine explained that UNICEF withdrew its support in 1999 due to donor’s fatigue, andUSAID had since been providing for the two programs. He said these programs were interruptedby the 2003 civil war and later resumed in 2005/06 under the sponsorship of EU and UNDP. Mr.Yansine stated that masonry, carpentry and agriculture are the areas of training forbeneficiaries.
148.Mr. Yansine also informed the auditors that they are currently being sponsored by anotherinternational donor called ICCO through the Central Office. He said requisitions for supplies are
The same building above now host the Zwedru American CornerLibrary
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
27 Promoting Accountability, Transparency, Integrity and Fiscal Probity
GANTA SATELLITE PROGRAM, NIMBA COUNTY143.The Ganta Satellite program was established in 1997. It offers similar training like other
training centers. At Ganta, my team of auditors met Mr. V. Horrace Yansine, Sr., Director of theLOIC Satellite Program to obtain information about ongoing training programs at the Gantacentre. He explained that the program started since 1997 under two sponsorships-USAID andUNICEF. During the field verification, there was no physical evidence that vocational educationwas indeed taking place.
144.Mr. Yansine further said that, he was not sure as to whether the Government of Liberiaprovided any funding to support the Ganta LOIC Vocational Program, because according to him,the LOIC Central Office does all financial transactions for the Satellite Programs. What he, as aDirector was aware of, were the two donors whose supports came through the LOIC CentralOffice in Monrovia.
145.Mr. Yansine also explained that the citizens of Ganta provided 28.9 acres of land for LOIC, andthrough his instrumentality, the land had been legally paid for.
146.He also said the most troubling issue was the Government promised to help construct abuilding to be used for training, but the Government had reneged on its promise. He said it wasthrough his own initiative, along with the community that they constructed the building.
147.Mr. Yansine explained that UNICEF withdrew its support in 1999 due to donor’s fatigue, andUSAID had since been providing for the two programs. He said these programs were interruptedby the 2003 civil war and later resumed in 2005/06 under the sponsorship of EU and UNDP. Mr.Yansine stated that masonry, carpentry and agriculture are the areas of training forbeneficiaries.
148.Mr. Yansine also informed the auditors that they are currently being sponsored by anotherinternational donor called ICCO through the Central Office. He said requisitions for supplies are
The same building above now host the Zwedru American CornerLibrary
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
28 Promoting Accountability, Transparency, Integrity and Fiscal Probity
prepared and subsequently submitted to the Central Office for action. “We do not handle cashfor any activity except for materials,” Mr. Yansine explained.
149.In an outline of activities, Mr. Yansine informed auditors about the following:
That the satellite program runs for a nine-month period per cycle; That a total number of 130 students are admitted per cycle That tuition is free of charge and only uniform is purchased by students; That two years ago, there was a joint implementation program between YMCA and
LOIC; LOIC for training and YMCA for counseling; That the current number of staff at the Satellite program is seven:
i. One Accountantii. Three Instructorsiii. Two Securities andiv. A Director
That an amount of US$3,500 is provided quarterly in a cycle by the LOIC centralmanagement;
That as an empowerment gesture, the beneficiaries are provided tool kits aftergraduation as a start up point.
Finally, Mr. Yansine said he had been with the LOIC since 1997 as an employee andtook over as Director in 1999. He stated their constraints as lack of timely supply ofmaterials, low salaries and insufficiency of supplies.
150. During our visit to the Ganta Satellite Center on September 12, 2009, it was observed thatthe center was in operation, even though, it was vacation period. The Building hosting theGanta Satellite Center is a private property. Since the offer of 28.9 acres of land to the LOIC bythe citizens of Ganta, the Center is yet to construct its own Building to enhance the smoothimplementation of its skill training programs. See photo of Ganta Satellite Center
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
29 Promoting Accountability, Transparency, Integrity and Fiscal Probity
GBARNGA SATELLITE PROGRAM, BONG COUNTY151. The Gbarnga Satellite was established in 1997 with funding from EED of the Federal Republic
of Germany. Over the years, several students have graduated from the vocational trainingprogram organized by the center. A permanent facility was being constructed on a parcel ofland donated by the community.
152.During the review of the monthly payroll of the Gbarnga Satellite program it was establishedthat there were fourteen staff on the payroll. The category of staff on the payroll range fromTraining Manager to Security. In an interview with Pastor Peter Toomann, Director of theGbarnga Satellite Program, he disclosed the following:
That the LOIC Satellite Program was established in the county in 1997 under thesponsorship of USAID but was later interrupted by the crisis in 2003.The programresumed in December 2004. Mr. Tooman indicated that he took over as Director ofthe Satellite Program in 2006.
That the Gbarnga Satellite is sub-divided into two programs, one under thesponsorship of a German NGO called EED and the other sponsored by a Netherland-based NGO called ICCO.
That EED and others sponsored the following training programs which includecarpentry, tied & dyeing, masonry, auto mechanic (2-stroke engine), animal science,crop science and tailoring;
That ICCO was also sponsoring the following programs: carpentry, masonry andagriculture;
That ICCO programs were mainly outreach programs carried out in surroundingtowns and villages in the county;
Photo of building hosting the Ganta Satellite Center
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
29 Promoting Accountability, Transparency, Integrity and Fiscal Probity
GBARNGA SATELLITE PROGRAM, BONG COUNTY151. The Gbarnga Satellite was established in 1997 with funding from EED of the Federal Republic
of Germany. Over the years, several students have graduated from the vocational trainingprogram organized by the center. A permanent facility was being constructed on a parcel ofland donated by the community.
152.During the review of the monthly payroll of the Gbarnga Satellite program it was establishedthat there were fourteen staff on the payroll. The category of staff on the payroll range fromTraining Manager to Security. In an interview with Pastor Peter Toomann, Director of theGbarnga Satellite Program, he disclosed the following:
That the LOIC Satellite Program was established in the county in 1997 under thesponsorship of USAID but was later interrupted by the crisis in 2003.The programresumed in December 2004. Mr. Tooman indicated that he took over as Director ofthe Satellite Program in 2006.
That the Gbarnga Satellite is sub-divided into two programs, one under thesponsorship of a German NGO called EED and the other sponsored by a Netherland-based NGO called ICCO.
That EED and others sponsored the following training programs which includecarpentry, tied & dyeing, masonry, auto mechanic (2-stroke engine), animal science,crop science and tailoring;
That ICCO was also sponsoring the following programs: carpentry, masonry andagriculture;
That ICCO programs were mainly outreach programs carried out in surroundingtowns and villages in the county;
Photo of building hosting the Ganta Satellite Center
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
29 Promoting Accountability, Transparency, Integrity and Fiscal Probity
GBARNGA SATELLITE PROGRAM, BONG COUNTY151. The Gbarnga Satellite was established in 1997 with funding from EED of the Federal Republic
of Germany. Over the years, several students have graduated from the vocational trainingprogram organized by the center. A permanent facility was being constructed on a parcel ofland donated by the community.
152.During the review of the monthly payroll of the Gbarnga Satellite program it was establishedthat there were fourteen staff on the payroll. The category of staff on the payroll range fromTraining Manager to Security. In an interview with Pastor Peter Toomann, Director of theGbarnga Satellite Program, he disclosed the following:
That the LOIC Satellite Program was established in the county in 1997 under thesponsorship of USAID but was later interrupted by the crisis in 2003.The programresumed in December 2004. Mr. Tooman indicated that he took over as Director ofthe Satellite Program in 2006.
That the Gbarnga Satellite is sub-divided into two programs, one under thesponsorship of a German NGO called EED and the other sponsored by a Netherland-based NGO called ICCO.
That EED and others sponsored the following training programs which includecarpentry, tied & dyeing, masonry, auto mechanic (2-stroke engine), animal science,crop science and tailoring;
That ICCO was also sponsoring the following programs: carpentry, masonry andagriculture;
That ICCO programs were mainly outreach programs carried out in surroundingtowns and villages in the county;
Photo of building hosting the Ganta Satellite Center
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
30 Promoting Accountability, Transparency, Integrity and Fiscal Probity
That citizens of Bong County awarded 25 acres of land to the LOIC whereconstruction work was ongoing and 5.6 acreage is now planted with palm;
He informed us that he was not aware of any funding from the Government ofLiberia and all funding was provided by donors;
That an amount of US$5,200 is provided for each cycle by the central office inMonrovia, and the program does not receive cash, except materials;
That a vehicle is assigned at the program in Gbarnga and 60 gallons of gasoline wasprovided monthly for operation, but was later cut down to 40 gallons which most ofthe times is difficult to come; in fact, there was no gasoline for the months ofSeptember and August 2007;
That there was an extension program carried out at night to help those who are notliterate and articulate, and a minimum fee is charged to help run the generator;
That tool kits are also provided for beneficiaries after graduation to help them beginlife;
That a total number of 130 trainees are accommodated during each cycle, and thatthe center has an accountant who helps prepare requisitions and take cost analysisfor submission to Central Office for onward forwarding to donors.
153. Pastor Toomann stated his constraints as low salary, delay in payment of salary, inadequatesupply of materials and indirect logistical support.
154.During my visit to the Gbarnga Satellite Center on September 12, 2009, I was informed by theProgram Manager, Peter Tooman that the building project was sponsored by EED. Myobservation during the visit revealed that the newly constructed satellite center was brought toa stand-still due to donor fatigue and lack of government funding. I was able to see some of theequipment use at the satellite center for the tailoring students as shown in the photograph. Seephoto of the abandoned Satellite Center.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
31 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Photo of Abandoned Gharnga Satellite Center
Photo of Sewing Machines at Gbarnga Satellite Center
VOINJAMA SATELLITE PROGRAM, LOFA COUNTY155.Mr. Ben Q. Frederick is the Program Manager of LOIC in Voinjama. He revealed to the auditors
that the Voinjama Satellite Program is not benefiting from EED/ICCO sponsorship. He said thatwhat is currently taking place is a special computer program under the sponsorship of UNHCR inwhich persons desirous of attending the training are charged with a fee of US$30.00 forenrollment. The Program Manager also informed me that the fees are controlled by the CentralOffice in Monrovia in collaboration with UNHCR.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
31 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Photo of Abandoned Gharnga Satellite Center
Photo of Sewing Machines at Gbarnga Satellite Center
VOINJAMA SATELLITE PROGRAM, LOFA COUNTY155.Mr. Ben Q. Frederick is the Program Manager of LOIC in Voinjama. He revealed to the auditors
that the Voinjama Satellite Program is not benefiting from EED/ICCO sponsorship. He said thatwhat is currently taking place is a special computer program under the sponsorship of UNHCR inwhich persons desirous of attending the training are charged with a fee of US$30.00 forenrollment. The Program Manager also informed me that the fees are controlled by the CentralOffice in Monrovia in collaboration with UNHCR.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
31 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Photo of Abandoned Gharnga Satellite Center
Photo of Sewing Machines at Gbarnga Satellite Center
VOINJAMA SATELLITE PROGRAM, LOFA COUNTY155.Mr. Ben Q. Frederick is the Program Manager of LOIC in Voinjama. He revealed to the auditors
that the Voinjama Satellite Program is not benefiting from EED/ICCO sponsorship. He said thatwhat is currently taking place is a special computer program under the sponsorship of UNHCR inwhich persons desirous of attending the training are charged with a fee of US$30.00 forenrollment. The Program Manager also informed me that the fees are controlled by the CentralOffice in Monrovia in collaboration with UNHCR.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
32 Promoting Accountability, Transparency, Integrity and Fiscal Probity
156.According to the Program Manager, Ben Q. Fredericks, the MOU entered between LOIC andUNHCR, states that UNHCR will turn over the program to LOIC in the future, holding the factthat LOIC is capable of surviving and performing its own operation.
157.The Program Manager further asserted that he was not aware of any funding or support fromthe Government of Liberia. He has been Program Manager of Voinjama LOIC since 2007, andwhat he was aware of was the twenty (20) acreage of land given to LOIC by citizens of Lofa, onwhich the institution has being implementing agricultural activities. He indicated that the landhas been surveyed and the processing of legal documentations was ongoing.
158.Mr. Fredericks explained that the computer lab contains 19 computers with internet facilities,and that a total number of 95 students have already enrolled. He said there were four volunteerinstructors who make just between US$30.00 – US$40.00.
159. During our visit at the Voinjama Multilateral High School Campus to inspect the activities ofthe LOIC Satellite Program, I observed computer training programs being sponsor by the UnitedNations High Commission for Refugees (UNHCR). I observed students training in the computertraining class. See Photo Below
BUCHANAN SATELLITE PROGRAM, GRAND BASSA COUNTY160.The Buchanan Satellite Program was established in 1995 under a grant from EED with its own
permanent facility. The community donated one hundred (100) acres of land to be utilized forsustainability purposes. Since the inception of the program, it has provided training in agro-based skills and psycho-social rehabilitation services.
Photo of LOIC/UNHCR computer lab hosted in the Voinjama Multilateral Building
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
32 Promoting Accountability, Transparency, Integrity and Fiscal Probity
156.According to the Program Manager, Ben Q. Fredericks, the MOU entered between LOIC andUNHCR, states that UNHCR will turn over the program to LOIC in the future, holding the factthat LOIC is capable of surviving and performing its own operation.
157.The Program Manager further asserted that he was not aware of any funding or support fromthe Government of Liberia. He has been Program Manager of Voinjama LOIC since 2007, andwhat he was aware of was the twenty (20) acreage of land given to LOIC by citizens of Lofa, onwhich the institution has being implementing agricultural activities. He indicated that the landhas been surveyed and the processing of legal documentations was ongoing.
158.Mr. Fredericks explained that the computer lab contains 19 computers with internet facilities,and that a total number of 95 students have already enrolled. He said there were four volunteerinstructors who make just between US$30.00 – US$40.00.
159. During our visit at the Voinjama Multilateral High School Campus to inspect the activities ofthe LOIC Satellite Program, I observed computer training programs being sponsor by the UnitedNations High Commission for Refugees (UNHCR). I observed students training in the computertraining class. See Photo Below
BUCHANAN SATELLITE PROGRAM, GRAND BASSA COUNTY160.The Buchanan Satellite Program was established in 1995 under a grant from EED with its own
permanent facility. The community donated one hundred (100) acres of land to be utilized forsustainability purposes. Since the inception of the program, it has provided training in agro-based skills and psycho-social rehabilitation services.
Photo of LOIC/UNHCR computer lab hosted in the Voinjama Multilateral Building
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
32 Promoting Accountability, Transparency, Integrity and Fiscal Probity
156.According to the Program Manager, Ben Q. Fredericks, the MOU entered between LOIC andUNHCR, states that UNHCR will turn over the program to LOIC in the future, holding the factthat LOIC is capable of surviving and performing its own operation.
157.The Program Manager further asserted that he was not aware of any funding or support fromthe Government of Liberia. He has been Program Manager of Voinjama LOIC since 2007, andwhat he was aware of was the twenty (20) acreage of land given to LOIC by citizens of Lofa, onwhich the institution has being implementing agricultural activities. He indicated that the landhas been surveyed and the processing of legal documentations was ongoing.
158.Mr. Fredericks explained that the computer lab contains 19 computers with internet facilities,and that a total number of 95 students have already enrolled. He said there were four volunteerinstructors who make just between US$30.00 – US$40.00.
159. During our visit at the Voinjama Multilateral High School Campus to inspect the activities ofthe LOIC Satellite Program, I observed computer training programs being sponsor by the UnitedNations High Commission for Refugees (UNHCR). I observed students training in the computertraining class. See Photo Below
BUCHANAN SATELLITE PROGRAM, GRAND BASSA COUNTY160.The Buchanan Satellite Program was established in 1995 under a grant from EED with its own
permanent facility. The community donated one hundred (100) acres of land to be utilized forsustainability purposes. Since the inception of the program, it has provided training in agro-based skills and psycho-social rehabilitation services.
Photo of LOIC/UNHCR computer lab hosted in the Voinjama Multilateral Building
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
33 Promoting Accountability, Transparency, Integrity and Fiscal Probity
161.In Buchanan, Grand Bassa County, my team of auditors was informed by the Training Officer,Preston Marshall, that the Program Manager, Benjamin Nyepan was ill and hospitalized.However, the Training Officer told me that there were seven (7) vocational disciplines currentlybeing taught at the satellite. He named the seven disciplines as follow:
Masonry Animal Science Metal Work Carpentry Tailoring Home Arts Crop Science
162.Preston Marshall also asserted that the program is being headed and supervised by LOICCentral Office in Monrovia under the sponsorship of EED, the German donor.
163.Mr. Marshall explained that their focus has been on sustainability of the satellite program in theabsence of donors’ funding. He said that they are engaged in production and sale of materialsand agriculture produce due to the ineffectiveness of supplies and funds provided by the LOICCentral Office.
164.Hence, Mr. Marshall further informed auditors about the followings:
That materials or supplies are gotten through requisitions forwarded to Central Officein Monrovia;
That the Buchanan Satellite Program also started in 1997 and the first amount ofUS$5,000.00 was provided to the program from GoL;
That there have been some hitches in the smooth running of the program because ofinternal crisis in the hierarchy, but noted that he hopes that the conditions willimprove since there is now a new head at the Central Office;
That T-Shirts are provided to beneficiaries during the period of training;
That the EED sponsorship is for a three year period, after which time a renewal willbe expected and also that the building they occupy was constructed by the LiberianGovernment;
That UNMIL has pledged support in the area of agriculture, and
That the Superintendent of Grand Bassa County has asked the Management ofBuchanan Satellite to do a proposal so that Government could help in the payment ofsalaries.
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34 Promoting Accountability, Transparency, Integrity and Fiscal Probity
165. During my visit to the Buchanan Satellite Center on September 9, 2009, it was observed thatthe building hosting the LOIC Satellite is a makeshift structure constructed with mats. The sitewhere the makeshift structure is located is a private property. The community offered theBuchanan Satellite Center one hundred (100) acres of land which is yet to be developed by theLOIC. We observed some female students of the satellite undergoing training in tile laying. SeePhotograph of the Buchanan Satellite Center
Buchanan Satellite Center and female students training in tile laying
SINJE SATELLITE PROGRAM, GRAND CAPE MOUNT COUNTY166. The Sinje Satellite Program located in Grand Cape Mount County was established in 1998 as
a rural program for the implementation of vocational skill training program in the county. Thecenter was built through EED funds and has been under such grant from the donor for theprovision of psycho-social rehabilitation services and skill training to disadvantaged individuals.The center is currently in operations with many females undergoing training.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
34 Promoting Accountability, Transparency, Integrity and Fiscal Probity
165. During my visit to the Buchanan Satellite Center on September 9, 2009, it was observed thatthe building hosting the LOIC Satellite is a makeshift structure constructed with mats. The sitewhere the makeshift structure is located is a private property. The community offered theBuchanan Satellite Center one hundred (100) acres of land which is yet to be developed by theLOIC. We observed some female students of the satellite undergoing training in tile laying. SeePhotograph of the Buchanan Satellite Center
Buchanan Satellite Center and female students training in tile laying
SINJE SATELLITE PROGRAM, GRAND CAPE MOUNT COUNTY166. The Sinje Satellite Program located in Grand Cape Mount County was established in 1998 as
a rural program for the implementation of vocational skill training program in the county. Thecenter was built through EED funds and has been under such grant from the donor for theprovision of psycho-social rehabilitation services and skill training to disadvantaged individuals.The center is currently in operations with many females undergoing training.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
34 Promoting Accountability, Transparency, Integrity and Fiscal Probity
165. During my visit to the Buchanan Satellite Center on September 9, 2009, it was observed thatthe building hosting the LOIC Satellite is a makeshift structure constructed with mats. The sitewhere the makeshift structure is located is a private property. The community offered theBuchanan Satellite Center one hundred (100) acres of land which is yet to be developed by theLOIC. We observed some female students of the satellite undergoing training in tile laying. SeePhotograph of the Buchanan Satellite Center
Buchanan Satellite Center and female students training in tile laying
SINJE SATELLITE PROGRAM, GRAND CAPE MOUNT COUNTY166. The Sinje Satellite Program located in Grand Cape Mount County was established in 1998 as
a rural program for the implementation of vocational skill training program in the county. Thecenter was built through EED funds and has been under such grant from the donor for theprovision of psycho-social rehabilitation services and skill training to disadvantaged individuals.The center is currently in operations with many females undergoing training.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
35 Promoting Accountability, Transparency, Integrity and Fiscal Probity
167.The Program Manager, James E. Richardson, II, disclosed to the auditors that the programbegan in 2000 and was interrupted in 2003. He said it resumed in 2004 after the NamibianContingent of UNMIL renovated the campus, at which time he took over as Manager. Mr.Richardson said it started with training of ex-combatants under the NCDDRR/JIU Program.
168.I was further informed by the Program Manager of the following:
That the program has seven disciplines and also a day-care for interested personswho might want to enroll for training, but have babies;
That the program, like other programs, is sustained through donors’ funding;
That proposal and requisitions are prepared and submitted to the Central Office inMonrovia, which in turn submits same to the donors;
That the program takes in 115 persons per Cycle and the Cycle runs for nine (9)months.
That after the NCDDRR Program, a German-based NGO (EED) took over thesponsorship in 2006.
Finally, Mr. Richardson stated his major constraints as the issue of low salarypayment and late payment of it.
169.During my visit at the Sinje Satellite Center on September 22, 2009, I was informed by theProgram Manager, James E. Richardson, II that students and staff were on vacation. Ourinspection revealed that indeed the center was in operation and training activities was ongoing.
The Sinje Satellite Program
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
36 Promoting Accountability, Transparency, Integrity and Fiscal Probity
BOPOLU SATELLITE PROGRAM, GBARPOLU COUNTY170.The Bopolu Satellite Program is situated in Gbarpolu County. It has a training facility located on
25 acres of land provided by the citizens as their own contribution. It is the newest of all thefacilities. Accordingly, grant from UNHCR was provided for renovation purposes. The facilityappears desolate as seen in the photos below. The center was funded by the European Union2004-2005 and UNHCR from August 2007-March 2008.
171.During my field trip to the Bopolu Satellite Program, I was informed by the Instructor ofMasonry, Abraham Kanneh that Mr. James Korvah, Supervisor of the Program had traveled toMonrovia to lobby for support for the program, due to the unfavorable conditions of theprogram. This, he said, had resulted into the reduction of enrollment of participants.
172.The Instructor of Masonry, Abraham Kanneh, explained that the program started 2005 whenenrollment increase from 35 to 75 persons per Cycle, but was reduced after participants wereno longer receiving stipends. He further said UNDP, EU and UNHCR were the donors of the first,second and third cycles of the Program. Mr. Kanneh said that a Netherlands-based NGO, ICCOwas sponsoring the Fourth Cycle of the program, but was very slow and poorly attended.
173.Mr. Kanneh said that the current enrollment of that cycle was just 13 persons. He also said thatthe satellite is operating six disciplines, namely; masonry, metal work, carpentry, electronics,tie & dying and agriculture. The Agriculture Department is partly functional. Mr. Kanneh saidthey have succeeded in making our male participants make cassava farms which we harvestand sell. He said the proceeds were used to purchase needed materials.
174.Mr. Kanneh explained that Central Management was responsible for most of the problemsbecause of their failure to release funds timely, there was less attention to the program.
175.On visitation at the site, one could see that the entire place has been inactive for some time.
176.Mr. Kanneh informed me that there were abrupt changes in many activities including thepayroll which used to range from US$50.00 to US$125.00. He explained that management inMonrovia failed to pay for three (3) months. During the field trip, we observed that the entireplace has been inactive for some time.
177.He further stated that during the administration of Isaac M. Dolo, former Program Manager,the UNDP purchased eight (8) bundles of zinc for the reconstruction of the hall and the zincswere stolen. The county authority provided 25 acres of land to the LOIC free of charge, but nodevelopment has taken place on said property up to date.
178.He added that their constraints are enormous – low salaries, lack of materials, less attention bycentral administration, no benefits and untimely delivery of needed materials.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
37 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Pictorial of Bopolu Satellite Station
FOYAH SATELLITE PROGRAM, LOFA COUNTY179.The Foyah Program located in Lofa County was constructed in 1984 prior to the civil war from
funds provided by EZE, ICCO and other European partners for the training of young ruralfarmers in crops and animal science. The center was destroyed during the 1990 civil war. Agrant from UNHCR was provided for the renovation of Foya satellite for the conduct of trainingin 2008. The center has been funded over the years by EED of Germany, ICCO of Netherlands,USAID, etc. during the 80s and 90s, the European Union 2004-2005; UNDP 2006-January 2007and UNHCR August 2007- March 2008.
180.The facility is currently in a delipedated state and abandoned with training and logisticalmaterials in the possession of Commissioner William T. Kimba of Foya District through a courtorder.
181.My team of auditors arrived on September 9, 2009 in Foya, Lofa County to conduct thephysical inspection. The auditors were told that the Foya Satellite Program had been closedsince 2006 and they were not aware of any current program from the LOIC in that part of thecountry. From physical verification of the site, one could see that the building has beenabandoned due to lack of funding from the government for over two (2) years. The structurewas later renovated through UNHCR funds in 2007. Almost the entire building was covered withgrass and could not be seen from a distance. See photo below
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
37 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Pictorial of Bopolu Satellite Station
FOYAH SATELLITE PROGRAM, LOFA COUNTY179.The Foyah Program located in Lofa County was constructed in 1984 prior to the civil war from
funds provided by EZE, ICCO and other European partners for the training of young ruralfarmers in crops and animal science. The center was destroyed during the 1990 civil war. Agrant from UNHCR was provided for the renovation of Foya satellite for the conduct of trainingin 2008. The center has been funded over the years by EED of Germany, ICCO of Netherlands,USAID, etc. during the 80s and 90s, the European Union 2004-2005; UNDP 2006-January 2007and UNHCR August 2007- March 2008.
180.The facility is currently in a delipedated state and abandoned with training and logisticalmaterials in the possession of Commissioner William T. Kimba of Foya District through a courtorder.
181.My team of auditors arrived on September 9, 2009 in Foya, Lofa County to conduct thephysical inspection. The auditors were told that the Foya Satellite Program had been closedsince 2006 and they were not aware of any current program from the LOIC in that part of thecountry. From physical verification of the site, one could see that the building has beenabandoned due to lack of funding from the government for over two (2) years. The structurewas later renovated through UNHCR funds in 2007. Almost the entire building was covered withgrass and could not be seen from a distance. See photo below
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
37 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Pictorial of Bopolu Satellite Station
FOYAH SATELLITE PROGRAM, LOFA COUNTY179.The Foyah Program located in Lofa County was constructed in 1984 prior to the civil war from
funds provided by EZE, ICCO and other European partners for the training of young ruralfarmers in crops and animal science. The center was destroyed during the 1990 civil war. Agrant from UNHCR was provided for the renovation of Foya satellite for the conduct of trainingin 2008. The center has been funded over the years by EED of Germany, ICCO of Netherlands,USAID, etc. during the 80s and 90s, the European Union 2004-2005; UNDP 2006-January 2007and UNHCR August 2007- March 2008.
180.The facility is currently in a delipedated state and abandoned with training and logisticalmaterials in the possession of Commissioner William T. Kimba of Foya District through a courtorder.
181.My team of auditors arrived on September 9, 2009 in Foya, Lofa County to conduct thephysical inspection. The auditors were told that the Foya Satellite Program had been closedsince 2006 and they were not aware of any current program from the LOIC in that part of thecountry. From physical verification of the site, one could see that the building has beenabandoned due to lack of funding from the government for over two (2) years. The structurewas later renovated through UNHCR funds in 2007. Almost the entire building was covered withgrass and could not be seen from a distance. See photo below
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
38 Promoting Accountability, Transparency, Integrity and Fiscal Probity
A pictorial of the Foya Satellite Program as verified by auditors
182.The review of documents received for the Foya Satellite Program, indicated the following;
That the Foya project was sponsored by UNHCR
That since the completion of the last cycle in 2007, the program remains perpetuallyclosed.
That management is in arrears of 15 months’ salary payment.
That materials used for the cycle were abandoned by LOIC management and iscurrently in the possession of the district commissioner of Foya.
That the Foya program is the second largest program to the Monrovia program.
That expenditure incurred on this program was from the UNHCR funds
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
38 Promoting Accountability, Transparency, Integrity and Fiscal Probity
A pictorial of the Foya Satellite Program as verified by auditors
182.The review of documents received for the Foya Satellite Program, indicated the following;
That the Foya project was sponsored by UNHCR
That since the completion of the last cycle in 2007, the program remains perpetuallyclosed.
That management is in arrears of 15 months’ salary payment.
That materials used for the cycle were abandoned by LOIC management and iscurrently in the possession of the district commissioner of Foya.
That the Foya program is the second largest program to the Monrovia program.
That expenditure incurred on this program was from the UNHCR funds
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
38 Promoting Accountability, Transparency, Integrity and Fiscal Probity
A pictorial of the Foya Satellite Program as verified by auditors
182.The review of documents received for the Foya Satellite Program, indicated the following;
That the Foya project was sponsored by UNHCR
That since the completion of the last cycle in 2007, the program remains perpetuallyclosed.
That management is in arrears of 15 months’ salary payment.
That materials used for the cycle were abandoned by LOIC management and iscurrently in the possession of the district commissioner of Foya.
That the Foya program is the second largest program to the Monrovia program.
That expenditure incurred on this program was from the UNHCR funds
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
39 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Photo of abandoned properties at Foya Satellite, Lofa County
Photo of abandoned properties at Foya Satellite, Lofa County
TUBMANBURG SATELLITE PROGRAM, BOMI COUNTY183. The Tubmanburg Satellite Center was established in 2004 under the sponsorship of the
European Union. The Satellite like other centers was engaged in skills training and psycho-social counseling.
184.During my analysis of documents submitted for review, it was established that the TubmanburgSatellite Program has been funded by the European Union from 2004 to 2005; UNDP 2006 toJanuary 2007 and UNHCR from August 2007 to March 2008. From physical verificationconducted on September 9, 2009 at the compound of the Forestry Development Authority (FDA)where the Tubmanburg LOIC Satellite program is conducted, I observed that there exists noprogram. There was nobody in the county who could talk to the auditors on the status of the
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
39 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Photo of abandoned properties at Foya Satellite, Lofa County
Photo of abandoned properties at Foya Satellite, Lofa County
TUBMANBURG SATELLITE PROGRAM, BOMI COUNTY183. The Tubmanburg Satellite Center was established in 2004 under the sponsorship of the
European Union. The Satellite like other centers was engaged in skills training and psycho-social counseling.
184.During my analysis of documents submitted for review, it was established that the TubmanburgSatellite Program has been funded by the European Union from 2004 to 2005; UNDP 2006 toJanuary 2007 and UNHCR from August 2007 to March 2008. From physical verificationconducted on September 9, 2009 at the compound of the Forestry Development Authority (FDA)where the Tubmanburg LOIC Satellite program is conducted, I observed that there exists noprogram. There was nobody in the county who could talk to the auditors on the status of the
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
39 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Photo of abandoned properties at Foya Satellite, Lofa County
Photo of abandoned properties at Foya Satellite, Lofa County
TUBMANBURG SATELLITE PROGRAM, BOMI COUNTY183. The Tubmanburg Satellite Center was established in 2004 under the sponsorship of the
European Union. The Satellite like other centers was engaged in skills training and psycho-social counseling.
184.During my analysis of documents submitted for review, it was established that the TubmanburgSatellite Program has been funded by the European Union from 2004 to 2005; UNDP 2006 toJanuary 2007 and UNHCR from August 2007 to March 2008. From physical verificationconducted on September 9, 2009 at the compound of the Forestry Development Authority (FDA)where the Tubmanburg LOIC Satellite program is conducted, I observed that there exists noprogram. There was nobody in the county who could talk to the auditors on the status of the
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
40 Promoting Accountability, Transparency, Integrity and Fiscal Probity
program. However, Mr. Richardson of the Sinje Satellite, told auditors that the program hadclosed since 2008 and that he did not have any knowledge as to whether it was transferredanywhere.
HARPER SATELLITE PROGRAM, MARYLAND COUNTY185.This facility contained a total of 16 class rooms with funds provided by USAID in 1999, which
were used to provide skills training. Since USAID stop its funding to the program in 2001, theprogram came to a halt and the facility is currently used by its owner, the Tubman University.
186.Similarly, my team of auditors was informed that the LOIC operated in that part of Liberia since2005 and does not have any structures on the ground. The building formerly used was turnedover to the UNHCR. The UNHCR at the end of its operations, turned the building over to theowner-Tubman University.
187.From physical verification, one could see students of Tubman University (TU) shuttling fromone classroom to the other with no semblance of LOIC presence.
MONROVIA PROGRAM, MONTSERRADO COUNTY188.This Monrovia program is based in New Matadi, Montserrado County on 3.5 acres of land
provided by the Government of Liberia, through the National Housing Authority. It contains theMonrovia Training Center along with the Central Administrative Offices.
189.This program was established as a model program for the implementation of vocational skillstraining activities in the Monrovia area by the LOIC. Some major partners funded theoperations of the Monrovia Training Center over the years. See table below for details
No Partners’ Name Year (s)1. USAID Mission to Liberia 1997 – 20012. ICCO (Netherlands) 1984 – 20053. Bread for the World (Germany) 1985 – 19874. European Commission (EC) 1994 – 1996, 20045. UNDP – Monrovia, Liberia 2004 – 20066. EED (formerly EZE-Germany) 19927. The Government of Liberia 1993 – –2002
Risk190. The system designed by management through its policy handbook where requisition for the
procurement of materials and office supplies are done by the Central Office undermines the goaland objectives of the Center, such that delay could occur in training of participants, renovationor rehabilitation of the satellite centers and the utilization of office supplies and equipmentswhen immediately needed.
191.The failure of the LOIC management to reactivate abandoned programs could denydisadvantage youths the opportunity to have accessed to vocational skills training programs andpsycho-social rehabilitation services.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
41 Promoting Accountability, Transparency, Integrity and Fiscal Probity
192.The failure of management to increase the salaries of teachers and to reclassify volunteerteachers as bonafide employees of the LOIC could give rise to low commitment andperformance of their duties and could also cause decline in the enrollment. Inconsistencies inthe compensation structure from one satillette office to another could undermine theproductivity of staff members.
193.The LOIC Management failure to utilize lands provided by the communities may pose a riskwhere these lands could be re-taken and use for other development initiatives by thecommunities.
194.The tendency to be dependent on donor funding for the continual operation of the Centersthroughout Liberia is a potential risk to the sustainability of the program, as donor fatigue willset in which would hinder the operations of the programs as seen with the Zwedru and Harperprograms.
195.Government inability to design strategic programs for the continual running of skill trainingprograms for Liberia’s war affected youth could be regarded as a potential ground forundermining Government’s own poverty reduction initiative.
Recommendation196.The Central Management of LOIC should ensure that each Satellite program maintains its own
budget for operation and should provide administrative and financial report to the board andCentral Management about its operation on a quarterly basis.
197.The Government should increase its budgetary support to the LOIC through the Ministry ofYouth and Sports to enhance the smooth operation of the LOIC Satellites skills training forcitizens in the various counties.
198.That Government of Liberia should take full responsibility of the center by restructuring thesatellite programs in the counties and also making increment in subsidy to the centers to enableit meet better standard.
199.The Management of LOIC should abolish the centralized procurement system inorder toprovide the various satellite programs the opportunity to engage in procurement initiatives whennecessary.
200.The Management should also ensure that more qualified and competent staff is recruited tohelp improve the level of training provided and that all qualified volunteers teachers beemployed by the Center.
201.That the stipends formerly given to beneficiaries as motivation be reintroduced to attract andencourage youths.
202. The Management of LOIC should ensure that all satellite programs not in operation bereactivated to meet the growing needs of individuals who have the desire of acquiringvocational skills training and psycho-social rehabilitation services.
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
42 Promoting Accountability, Transparency, Integrity and Fiscal Probity
203.The Management of LOIC should exert all efforts through the Government of Liberia andDonors to utilize lands provided by the communities in constructing its own office and trainingcenters to enhance its operation at the various satellite centers.
204.The Management of LOIC along with the Government of Liberia should start the process ofreengineering, making LOIC autonomous and not donor driven, as donor funding is notperpetual.
Management’s Response205. Management disagrees with this finding. For every grant fund, each satellite has
allotment in the budget approved by the donor. Expenditure reports are made by thesatellite to central Administration, who prepares reports which are approved by Board ofDirectors and sent to the donor. These reports are then audited by donor approvedauditors.
206.LOIC has two procurement systems.1) Vendor purchase which is done with inputs by theprocurement officer and project accountants of the satellites to procure materials from vendorsfor the satellite programs and 2) Local purchase is done at the satellite level to procure localmaterials for various programs that can not be purchased from vendors.
207.Management agrees to auditors’ recommendations #s 187 and 188.
208.Management agrees and will ensure that all satellite programs not in operation be reactivatedto meet the growing needs of individuals who have the desire of acquiring vocational/technicalskills training and psycho-social rehabilitation services.
209.Management will exert all efforts to ensure that Government and the donor community providethe necessary funding to utilize lands provided LOIC by the various communities in enchancingthe sustainability of the program.
210.The Management of LOIC agrees with this finding and will ensure its implementation.
Auditor General’s position211.The management of LOIC should acknowledge that centralized purchasing creates room for
fraud waste and abuse. Each satellite should be allowed to procure its own goods and services,since it knows its basic needs. Additionally, the maintainance of budget for operation by eachSatellite will enable them to be effective and efficient in their operations. I therefore maintainmy recommendations.
Statement of Accountability212.In this report, it is required that I hold people accountable for public monies entrusted to them
for the purposes of providing services to the taxpayers. Section 53.7 of the Executive Law of1972 defined the minimum reporting requirements in my audits. Section 53.7 requires me toreport the following:
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
43 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Any officer or employee who has willfully or negligently failed to collect or receivemonies belonging to the Government.
Any public monies not duly accounted for and paid into an authorized depository.
Any appropriation that was exceeded or applied to a purpose or in manner notauthorized by law.
Any deficiency or loss through the fraud, default or mistake of any person.
Inadequate or ineffective internal control of public monies and assets. Whenappropriate, the report shall also include recommendations for executive action orlegislation deemed necessary to improve the receipt, custody, accounting anddisbursement of public monies and other assets.
213.Overall, both financial and administrative activities undertaken by the Management of the LOICduring the period under review were characterized by a number of financial irregularities andcontrol deficiencies. The irregularities noted amounted to US$332,249.25. Details of theseirregularities are provided in Appendix I.
Acknowledgement214.I acknowledge the cooperation and assistance provided to the GAC Audit Team by the
Management of the LOIC during the audit. The efforts and commitment of the EngagementManager, Office of Audit Coordination and Department of Government Holdings; and the auditstaff in conducting the audit and reporting thereon are also graciously acknowledged.
Winsley S. Nanka, CPA, CFEActing Auditor-General R. L.
February 2012
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
44 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXES
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
45 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX I: ACCOUNTABILITY SCHEDULE
No. Name of Officers Position IssuesAmount
US$ Para. #
1
Olivia B.Williams,George F.Kpawulu, J.GbakanamaGbamakollie andMaria McwmsZayzay
Board Treasurer,Former ExecutiveDirector, FinanceDirector andAccountant
Bank paymentwithout supportingvouchers 18,008.63 93-96
2
Maria McwmsZayzay, Momo G.Kawalai, EdwinWalters, SamuelM. Garbla, IsaacM. Dolo &Worlorbah Tarnue
Accountant,Account Staff,Account Staff,Account Staff &Account Staff
Payment to non-Serviceproviders/Contractors 41,956.50 91-103
3
Walter D.Richards,Olivia B.Williams,George F.Kpawulu,J.GbakanamaGbamakollie,MariaMcwms Zayzay
Board Chairman,Board Treasurer,Former ExecutiveDirector, FinanceDirector,Accountant
Donor fundsunaccounted for 271,738.12 107-121
4
Olivia B.Williams,George F.Kpawulu, J.GbakanamaGbamakollie, MariaMcwms Zayzay
BoardTreasurer,FormerExecutive Director,Finance Director,Accountant
Unexpended GOLSubsidy 546.00 126-133
Total 332,249.25
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
46 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
A/C# 100-12-00
1578Revenue/Receipt:2006
Beginning Balance 06/6/2006 T100-00041277 payment 15331 200,000.00
7/10/2006 Lt100-0016169 Rev.ofmin.bal.june
20.00
7/19/2006 cash deposit 50.00
8/2/2006 cash deposit 150.009/19/2006 T100-00052205 Payment of
Cheque16174 150,000.00
10/2/2006 Cash Deposit 60.0011/17/2006 T100-00059285 payment K618809 200,000.00
11/21/2006 cash deposit 693.00
12/15/2006 T100-00063407 Payment ofCheque
6536 180,000.00
Total Deposits 2006 730,973.00
1/5/2007 Cash Deposit1,743.72
1/30/2007 Cash Deposit6,000.00
2/8/2007 LT100-0036494 Rev. 7362-CBL3,256.25
2/20/2007 T100-00073675 Payment ofCheque
7106400.00
2/20/2007 T100-00073676 Payment ofCheque
7492220.00
2/28/2007 T100-00075384 Payment ofCheque
700016,386.48
3/31/2007 LT100-0042230 Rev. Min. Bal Feb.07 20.00
4/16/2007 Cash Deposit5.00
5/8/2007 Cash Deposit800.00
6/15/2007 LT100-0051673 Rev. Bel.Min. Bal.May 20.00
6/22/2007 T100-00094684 Payment ofCheque
F71504794,999.50
Total Deposit 2007 33,850.95Total Deposits 2006 &2007
764,823.95
Expenditure/Payment:
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
47 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
20066/12/2006 cash for cheque 108943 2,057.766/12/2006 LT100-0014518 pmt 00108942-02 CBL 5,716.006/16/2006 cash for cheque 108950 1,200.006/16/2006 cash for cheque 18948 100.00
6/16/2006 cash for cheque 108945 100.006/20/2006 cash for cheque 108951 884.006/21/2006 cash for cheque 108949 424.006/22/2006 cash for cheque 108947 165.006/23/2006 cash for cheque 108958 150.006/23/2006 cash for cheque 108953 1,100.00
6/23/2006 cash for cheque 108955 100.006/23/2006 cash for cheque 108952 776.006/26/2006 cash for cheque 109124 150.006/26/2006 cash for cheque 109123 460.006/26/2006 cash for cheque 109121 714.556/27/2006 cash for cheque 109127 3,000.00
6/27/2006 cash for cheque 109126 893.306/27/2006 cash for cheque 108959 133.006/27/2006 cash for cheque 109121 150.006/27/2006 cash for cheque 108957 50.006/28/2006 cash for cheque 108960 150.006/28/2006 LT100-0015481PMT 00109128-06CBL 443.50
6/28/2006 LT100-0015482PMT 00108956-03CBL 362.256/28/2006 cash for cheque 109130 150.006/28/2006 cash for cheque 109132 1,540.006/28/2006 cash for cheque 109131 150.006/30/2006 cash for cheque 109134 1,465.007/3/2006 LT100-0015802PMT 109129-CBL 165.00
7/7/2006 LT100-0016078PMT 109138-CBL 173.457/10/2006 cash for cheque 109136 1,424.007/10/2006 T100-00044382 Authorized 00109152-04 10,500.007/11/2006 cash for cheque 109143 80.007/11/2006 T100-00044580 Authorized 109155 6,630.007/12/2006 cash for cheque 109154 3,870.00
7/12/2006 cash for cheque 109156 4,530.007/12/2006 cash for cheque 109160 4,818.047/12/2006 cash for cheque 109159 2,238.997/12/2006 cash for cheque 109166 2,571.827/12/2006 T100-00044704 Authorized 109157 5,700.007/13/2006 cash for cheque 109158 1,450.00
7/13/2006 cash for cheque 109161 311.207/13/2006 cash for cheque 109164 319.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
48 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
7/13/2006 cash for cheque 109165 1,222.027/13/2006 cash for cheque 109153 2,460.007/13/2006 cash for cheque 109139 1,245.807/13/2006 cash for cheque 109176 1,801.887/13/2006 T100-00044805 Authorized 109163 6,000.00
7/14/2006 cash for cheque 109177 100.007/14/2006 cash for cheque 109170 456.007/14/2006 cash for cheque 109168 140.007/17/2006 LT100-0016566pmt 109150-CBL 2,952.857/17/2006 cash for cheque 109142 1,587.007/18/2006 cash for cheque 109174 295.00
7/19/2006 cash for cheque 109179 4,321.597/19/2006 LT100-0016706pmt 109141-CBL 170.007/19/2006 LT100-0016707PMT 109173-CBL 276.507/19/2006 LT100-0016708pmt 109171-CBL 581.257/19/2006 LT100-0016709PMT 109172-CBL 931.507/21/2006 LT100-0016920pmt 109145-CBL 558.50
7/21/2006 LT100-0016921pmt 109148-CBL 507.007/25/2006 LT100-0017146pmt 109167-06-CBL 275.007/25/2006 cash for cheque 109180 150.007/28/2006 cash for cheque 109185 2,289.647/28/2006 cash for cheque 109187 2,694.367/28/2006 T100-00046415Authorized 109192 5,005.35
7/28/2006 cash for cheque 109190 1,958.787/28/2006 cash for cheque 109194 2,011.437/28/2006 cash for cheque 109186 1,729.307/28/2006 cash for cheque 109188 2,238.997/28/2006 T100-00046435 Authorized 109189 5,131.147/31/2006 cash for cheque 109199 150.00
7/31/2006 cash for cheque 109198 79.007/31/2006 cash for cheque 109197 405.007/31/2006 cash for cheque 109193 100.007/31/2006 cash for cheque 109181 150.008/1/2006 LT100-0017532PMT 109183-09 CBL 707.758/1/2006 LT100-0017533PMT 109149-01 CBL 158.00
8/1/2006 LT100-0017534PMT 109184-10 CBL 353.008/1/2006 LT100-0017535PMT 109147-12 CBL 899.008/2/2006 cash for cheque 109195 1,187.478/2/2006 cash for cheque 109218 180.008/2/2006 cash for cheque 109214 524.838/2/2006 cash for cheque 109216 1,647.58
8/3/2006 cash for cheque 109205 2,676.438/3/2006 LT100-0017859PMT 109213-CBL 248.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
49 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
8/4/2006 cash for cheque 109215 2,289.648/4/2006 cash for cheque 109220 1,695.008/4/2006 cash for cheque 3281 90.008/4/2006 T100-00047243 Authorized 3290 10,590.008/4/2006 LT100-0018026PMT 109212-06 115.00
8/4/2006 LT100-0018029PMT 109140-05 CBL 62.008/4/2006 LT100-0018032PMT 109204-04 CBL 226.008/7/2006 LT100-0018345 PMT 109201-01 CBL 572.008/8/2006 T100-00047519 Authorised 3288 6,630.008/8/2006 T100-00047528 Authorised 3291 6,000.008/8/2006 cash for cheque 3286 2,280.00
8/8/2006 LT100-0018507 PMT 109200 CBL 922.858/8/2006 cash for cheque 3287 3,600.008/9/2006 T100-00047675 Authorized 3292 5,430.008/9/2006 cash for cheque 3295 350.008/9/2006 LT100-0018595PMT 109209 CBL 1,725.00
8/10/2006 cash for cheque 3294 368.00
8/10/2006 LT100-0018764PMT 109206 CBL 536.758/10/2006 T100-00047898 Authorized 3289 6,090.008/11/2006 LT100-0018925PMT 109202-CBL 3,068.258/11/2006 LT100-0018926PMT 109207 CBL 319.008/14/2006 LT100-0018997 PMT 3282 CBL 1,935.958/14/2006 LT100-0018998 PMT 109203 CBL 337.55
8/14/2006 LT100-0018999 PMT 3283 CBL 1,671.408/15/2006 cash for cheque 3296 2,500.008/16/2006 cash for cheque 3297 1,500.008/16/2006 LT100-0019201 PMT 3285 CBL 1,342.058/16/2006 LT100-0019203 PMT 109212 CBL 75.008/23/2006 cash for cheque 3299 400.00
8/25/2006 LT100-0019874PMT 109196 CBL 739.109/5/2006 Cash for cheque 3306 190.009/5/2006 Cash for cheque 3312 330.009/5/2006 Cash for cheque 3309 150.009/5/2006 Cash for cheque 3307 190.009/5/2006 Cash for cheque 3303 190.00
9/6/2006 Cash for cheque 3304 150.009/6/2006 Cash for cheque 3301 800.009/6/2006 Cash for cheque 3311 190.009/6/2006 Cash for cheque 3305 190.009/6/2006 Cash for cheque 3300 450.009/7/2006 LT100-0020882 PMT PMTCK#00003310-
CBL56.00
9/8/2006 Cash for cheque 3302 190.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
50 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
9/12/2006 Cash for cheque 3303 225.009/12/2006 Cash for cheque 3313 225.009/19/2006 Cash for cheque 3315 625.009/19/2006 LT100-0022102 PMT 3298-CBL 5,372.219/21/2006 Cash for cheque 3335 260.00
9/21/2006 Cash for cheque 3326 2,694.369/21/2006 Cash for cheque 3337 100.009/21/2006 T100-00052461 Authorized 3321 6,120.009/21/2006 Cash for cheque 3334 1,853.799/21/2006 Cash for cheque 3328 4,412.059/21/2006 T100-00052450 Authorized 3317 10,530.00
9/21/2006 T100-00052495 Authorized 3333 6,030.009/22/2006 Cash for cheque 3323 2,238.999/22/2006 Cash for cheque 3324 1,958.789/22/2006 Cash for cheque 3314 220.009/22/2006 T100-00052541 Authorized 3325 6,630.009/22/2006 T100-00052543 Authorized 3332 5,005.35
9/22/2006 T100-00052553 Authorized 3320 5,460.009/22/2006 LT100-0022497 PMT 3336-CBL 2,586.109/22/2006 Cash for cheque 3318 2,130.009/22/2006 Cash for cheque 3329 1,729.309/26/2006 Cash for cheque 3322 2,289.649/28/2006 Cash for cheque 3339 1,544.00
9/28/2006 Cash for cheque 3319 3,690.009/28/2006 Cash for cheque 3338 2,600.269/28/2006 Cash for cheque 3340 1,576.089/28/2006 LT100-0023096 PMT 3343-CBL 940.009/28/2006 Cash for cheque 3343 940.0010/2/2006 LT100-0023363 PMT 3331-03 CBL 115.00
10/3/2006 Cash for cheque 3341 1,628.0010/3/2006 Cash for cheque 3344 1,400.0010/3/2006 Cash for cheque 3353 3,628.0010/3/2006 Cash for cheque 3347 1,960.0010/5/2006 LT100-0023567 PMT 3354-CBL 726.2510/6/2006 Cash for cheque 3346 410.00
10/6/2006 T100-00054622 Authorized 3377 10,560.0010/11/2006 Cash for cheque 3365 100.0010/11/2006 Cash for cheque 3379 380.0010/11/2006 Cash for cheque 3373 1,843.0010/11/2006 Cash for cheque 285.0010/11/2006 T100-00055065 Authorized 4724 6,120.00
10/11/2006 T100-00055069 Authorized 4725 5,970.0010/11/2006 T100-00055074 Authorized 4722 6,480.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
51 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
10/11/2006 T100-00055099 Authorized 4723 5,340.0010/12/2006 Cash for cheque 3375 521.0010/12/2006 Cash for cheque 4726 2,130.0010/12/2006 Cash for cheque 3348 525.0010/12/2006 Cash for cheque 3374 306.00
10/12/2006 Cash for cheque 4721 3,690.0010/13/2006 LT100-0024260 PMT 4734-CBL 434.0010/13/2006 LT100-0024261 PMT 3351-CBL 105.0010/16/2006 LT100-0024381 PMT 3350-CBL 220.0010/17/2006 Cash for cheque 3378 310.0010/17/2006 LT100-0024498 PMT 3352-CBL 223.70
10/18/2006 Cash for cheque 4775 86.0010/18/2006 Cash for cheque 4774 894.2110/18/2006 Cash for cheque 4776 136.7210/18/2006 Cash for cheque 4764 135.0010/18/2006 Cash for cheque 4770 837.0010/18/2006 Cash for cheque 4769 355.00
10/18/2006 LT100-0024568 PMT 4735-CBL 667.0010/18/2006 LT100-0024572 PMT 4765-CBL 98.9010/19/2006 Cash for cheque 4771 730.0010/19/2006 LT100-0024667 PMT 4729-CBL 5,128.1910/19/2006 LT100-0024668 PMT 4728-CBL 2,927.2510/20/2006 Lt100-0024781 PMT 4737-05 CBL 606.50
10/20/2006 LT100-0024784 PMT 4740-08 CBL 3,224.5010/20/2006 LT100-0024789 PMT 4732-CBL 1,262.0010/20/2006 LT100-0024792 PMT 4736-04 CBL 111.2510/20/2006 LT100-0024795 PMT 10-CBL 539.8010/20/2006 LT100-0024797 PMT 4738-06 CBL 1,326.2510/23/2006 LT100-0024930 PMT 3342-CBL 200.00
10/23/2006 LT100-0024931 PMT 4730-CBL 354.0010/23/2006 LT100-0024932 PMT 4773-CBL 845.5010/23/2006 LT100-0024933 PMT 4733-CBL 429.5010/23/2006 LT100-0024934 PMT 3349-CBL 204.0010/24/2006 Cash for cheque 4766 159.0010/24/2006 LT100-0025063 PMT 4763-05 CBL 73.00
10/25/2006 LT100-0025172 PMT 4772-CBL 1,035.0010/27/2006 Cash for cheque 4777 150.0010/30/2006 LT100-0025485 PMT 4767-CBL 536.0011/20/2006 cash for cheque 4789 252.0011/20/2006 T100-00059416 Authorized 4797 10,380.0011/20/2006 T100-00059445 Authorized 4788 342.00
11/20/2006 T100-00059447 Authorized 4799 240.0011/20/2006 T100-00059449 Authorized 4779 240.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
52 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
11/20/2006 T100-00059450 Authorized 4806 10,620.0011/20/2006 T100-00059470 Authorized 4781 3,125.0011/20/2006 LT100-0027783 PMT 4780 CBL 370.0011/20/2006 LT100-0027784 PMT 4762 CBL 3,234.9011/20/2006 LT100-0027785 PMT 4727 CBL 190.00
11/21/2006 cash for cheque 4787 150.0011/22/2006 cash for cheque 4815 2,289.6411/22/2006 cash for cheque 4828 2,289.6411/22/2006 cash for cheque 4831 2,694.3611/22/2006 cash for cheque 4816 2,694.3611/22/2006 cash for cheque 4827 1,729.30
11/22/2006 cash for cheque 4814 1,729.3011/22/2006 cash for cheque 4833 1,853.7911/22/2006 cash for cheque 4832 1,958.7811/22/2006 LT100-0028011 PMT 4784 CBL 385.0011/22/2006 cash for cheque 4820 1,853.7911/22/2006 LT100-0028012 PMT 4786 CBL 5,097.00
11/22/2006 cash for cheque 4792 1,958.7811/22/2006 T100-00059863 Authorized 4829 5,005.3511/22/2006 T100-00059864 Authorized 4813 5,005.3511/22/2006 T100-00058875 Authorized 4807 6,120.0011/22/2006 T100-00059879 Authorized 4795 6,120.0011/22/2006 T100-00059883 Authorized 4818 5,377.05
11/22/2006 T100-00059884 Authorized 4834 5,377.0511/22/2006 T100-00059895 Authorized 4811 5,400.0011/22/2006 T100-00059896 Authorized 4802 5,280.0011/22/2006 T100-00059885 Authorized 4796 6,000.0011/22/2006 T100-00059891 Authorized 4809 6,000.0011/22/2006 cash for cheque 4782 156.00
11/22/2006 cash for cheque 4791 2,238.9911/22/2006 cash for cheque 4783 150.0011/22/2006 T100-00059720 Authorized 4798 6,510.0011/22/2006 T100-00059721 Authorized 4810 6,510.0011/22/2006 cash for cheque 4778 50.0011/22/2006 cash for cheque 4785 175.00
11/22/2006 cash for cheque 4824 192.0011/22/2006 cash for cheque 4822 240.0011/22/2006 cash for cheque 4835 80.0011/22/2006 cash for cheque 4830 2,238.9911/22/2006 cash for cheque 4808 3,690.0011/22/2006 cash for cheque 4801 3,660.00
11/23/2006 Cash for cheque 4794 1,650.0011/23/2006 Cash for cheque 4812 1,770.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
53 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
11/23/2006 Cash for cheque 4821 2,011.2211/23/2006 Cash for cheque 4825 250.0011/24/2006 cash for cheque 4836 200.0011/27/2006 cash for cheque 4839 115.0011/27/2006 cash for cheque 4838 310.00
11/30/2006 cash for cheque 4837 144.0012/4/2006 Cash for cheque 5826 91.0012/4/2006 Cash for cheque 5824 150.0012/4/2006 LT100-0029015 PMT 4823-CBL 23,037.2312/5/2006 Cash for cheque 5831 3,772.0012/5/2006 LT100-0029067 PMT 5832-CBL 2,150.00
12/5/2006 LT100-0029068 PMT 4803-CBL 3,540.9012/5/2006 LT100-0029069 PMT 5833-CBL 766.2512/5/2006 LT100-0029070 PMT 5821-CBL 440.0012/6/2006 Cash for cheque 5851 1,767.6312/6/2006 Cash for cheque 5846 1,396.6012/6/2006 LT100-0029161 PMT 5840-CBL 2,112.50
12/6/2006 LT100-0029162 PMT 5838-CBL 208.0012/6/2006 LT100-0029163 PMT 5827-CBL 180.0012/6/2006 LT100-0029164 PMT 5837-CBL 209.0012/6/2006 LT100-0029165 PMT 5828-CBL 2,544.0012/7/2006 Cash for cheque 5853 1,914.0012/7/2006 Cash for cheque 5854 380.00
12/7/2006 Cash for cheque 5849 834.5012/7/2006 LT100-0029322 PMT 5835-CBL 148.0012/7/2006 LT100-0029323 PMT 5839-CBL 187.0012/8/2006 Cash for cheque 5823 90.0012/8/2006 LT100-0029428 PMT 5850-CBL 277.0012/8/2006 LT100-0029429 PMT 5843-CBL 440.65
12/8/2006 LT100-0029430 PMT 5844-CBL 1,189.8012/8/2006 LT100-0029431 PMT 5829-CBL 2,799.50
12/11/2006 LT100-0029592 PMT 5847-CBL 262.0012/11/2006 LT100-0029594 PMT 5848-CBL 2,418.2512/11/2006 Cash for cheque 5855 775.0012/12/2006 Cash for cheque 5825 92.00
12/12/2006 Cash for cheque 4804 69.0012/12/2006 LT100-0029735 PMT 5845-08 CBL clr. 2,534.5012/13/2006 Cash for cheque 5856 150.0012/18/2006 LT100-00063665 Authorized 5858 1,377.9112/18/2006 LT100-00063964 Authorized 5857 1,363.3612/19/2006 Cash for cheque 6003 1,740.00
12/19/2006 Cash for cheque 5871 1,729.3012/19/2006 Cash for cheque 5860 150.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
54 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
12/19/2006 Cash for cheque 5859 150.0012/19/2006 Cash for cheque 5876 2,694.3612/19/2006 LT100-00064095 Authorized 5869 5,005.3512/19/2006 LT100-00064102 Authorized 6002 10,620.0012/19/2006 Cash for cheque 5864 150.00
12/19/2006 Cash for cheque 6009 325.0012/19/2006 Cash for cheque 4790 87.0012/19/2006 Cash for cheque 5873 2,238.9912/19/2006 Cash for cheque 5862 150.0012/19/2006 T100-00064123 Authorized 6007 6,120.0012/19/2006 T100-00064227 Authorized 6005 6,510.00
12/19/2006 Cash for cheque 5872 2,289.6412/19/2006 Cash for cheque 6004 3,690.0012/19/2006 Cash for cheque 5861 150.0012/19/2006 Cash for cheque 5863 150.0012/19/2006 Cash for cheque 5874 1,958.7812/19/2006 Cash for cheque 5867 100.00
12/19/2006 T100-00064173 Authorized 5877 5,377.0512/19/2006 T100-00064267 Authorized 6006 5,340.0012/20/2006 Cash for cheque 6011 1,975.7912/20/2006 Cash for cheque 5865 150.0012/20/2006 T100-00064554 Authorized 6008 6,000.0012/20/2006 Cash for cheque 5879 175.00
12/20/2006 LT100-0030674 PMT 5878-CBL 2,866.2012/20/2006 T100-00064491 Authorized 6018 9,950.0012/20/2006 T100-00064532 Authorized 6017 10,000.0012/21/2006 Cash for cheque 6014 240.0012/21/2006 Cash for cheque 6023 3,000.0012/21/2006 Cash for cheque 6019 3,436.48
12/21/2006 Cash for cheque 6021 1,743.7212/21/2006 Cash for cheque 6020 1,500.0012/22/2006 Cash for cheque 6024 4,800.0012/22/2006 Cash for cheque 6025 3,350.0012/27/2006 Cash for cheque 6012 1,046.0012/28/2006 Cash for cheque 6027 268.00
Sub-total Payment 661,504.65Bank Charges:
6/7/2006 cheque book issued 10.006/21/2006 cheque book issued 50.006/30/2006 Account fee for June 20.006/30/2006 Min.balance fees for june 20.00
7/31/2006 Account fee for July 2006 20.008/2/2006 cheque book issued 50.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
55 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
8/31/2006 Account fees for August 2006 20.009/29/2006 Account fees for September 2006 20.00
10/10/2006 Check Book Issued 10.0010/10/2006 Check Book Issued 40.0010/31/2006 Account fees for October 2006 20.00
11/23/2006 Check Book Issued 30.0011/23/2006 Check Book Issued 20.0011/30/2006 Capital of Int. Received of
100120015782.39
11/30/2006 Account fees for November 2006 20.00
12/30/2006 LT100-0031836 Dec. 06 monthlyservices
20.00
12/30/2006 Capital of Int. Received of10012001578
0.21
12/30/2006 Account fees for December 2006 20.00Sub-total Bank Charges 332.60Total Expenditure 661,837.25Expenditure/Payment:2007
9/7/2007 LT100-0020882 PMT 3310-CBL56.00
1/2/2007 LT100-0031857 PMT 5830-CBL 205.001/4/2007 Cash for cheque 6026 625.001/5/2007 Cash for cheque 6010 442.081/9/2007 Cash for cheque 6035 250.00
1/10/2007 Cash for cheque 6036 64.001/16/2007 Cash for cheque 7323 2,004.001/16/2007 Cash for cheque 7325 1,336.001/17/2007 LT-100-0033358PMT 00007324-CBL 2,672.001/18/2007 Cash for cheque 7329 125.001/19/2007 Cash for cheque 7331 150.00
1/22/2007 Cash for cheque 1330 905.001/23/2007 Cash for cheque 7335 505.001/23/2007 Cash for cheque 7334 505.001/23/2007 Cash for cheque 7337 505.001/23/2007 Cash for cheque 7333 505.001/23/2007 Cash for cheque 7338 505.00
1/23/2007 Cash for cheque 7336 505.001/25/2007 Cash for cheque 7326 150.001/26/2007 T100-00069684 Authorized 7344 6,510.001/26/2007 Cash for cheque 7332 230.001/26/2007 Cash for cheque 7352 1,958.781/26/2007 Cash for cheque 7350 2,238.00
1/26/2007 T100-00069784 Authorized 7343 5,460.001/26/2007 T100-00069672 Authorized 7345 10,560.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
56 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
1/26/2007 T100-00069677 Authorized 7356 6,120.001/29/2007 Cash for cheque 7360 1,729.301/29/2007 Cash for cheque 7340 1,740.001/29/2007 Cash for cheque 7353 1,975.791/29/2007 Cash for cheque 7359 225.00
1/29/2007 Cash for cheque 7355 100.001/29/2007 Cash for cheque 7341 3,690.001/29/2007 Cash for cheque 7349 2,289.641/29/2007 Cash for cheque 7339 30.001/29/2007 Cash for cheque 7351 2,694.361/30/2007 T100-00070548 Authorized 7358 5,227.05
1/31/2007 T100-00070607 Authorized 7347 5,005.352/2/2007 T100-00071225 Authirized 7346 6,030.002/2/2007 Cash for cheque 7363 100.002/7/2007 LT100-0036494 Rev. 7362-CBL 3,256.253/1/2007 Cash for cheque 7327 243.003/2/2007 LT100-0039001 PMT 7362-CBL 3,256.25
3/6/2007 Cash for cheque 7366 2,700.003/7/2007 Cash for cheque 7370 149.003/7/2007 LT100-0039488 PMT 7365-CBL 3,412.003/9/2007 Cash for cheque 7368 175.00
3/19/2007 Cash for cheque 7372 1,000.003/20/2007 Cash for cheque 7373 355.00
3/20/2007 Cash for cheque 7375 600.003/21/2007 Cash for cheque 7374 750.003/21/2007 Cash for cheque 7357 2,017.223/22/2007 Cash for cheque 7371 250.003/23/2007 Cash for cheque 7378 250.003/29/2007 LT100-0042119 PMT 4805-CBL 110.00
3/30/2007 Cash for cheque 7377 215.003/30/2007 Cash for cheque 480.004/2/2007 Cash for cheque 10841 425.004/2/2007 LT100-0042494 PMT 7376-CBL 795.004/4/2007 Cash for cheque 10842 450.005/7/2007 LT100-0046577 PMT 10843-CBL 1,868.15
6/27/2007 Cash for cheque 10847 1,500.006/27/2007 Cash for cheque 10845 976.006/27/2007 Cash for cheque 10848 330.006/27/2007 Cash for cheque 10846 1,600.006/29/2007 Cash for cheque 10844 80.007/6/2007 Cash for cheque 10851 300.00
7/12/2007 Cash for cheque 10850 30.00Sub-total Payment 103,500.22
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
57 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX: IIDate Purpose Reference # Amount
Expenditure/Bank Charges1/10/2007 Check Book Issued 30.001/31/2007 Account fees for January 2007 20.002/28/2007 Capital of Int. Received of
10012001578 0.102/28/2007 Account fees for February 2007 20.002/28/2007 Minimum balance fees for
February 2007 20.003/30/2007 Check Book Issued 10.003/31/2007 Account fees for March 2007 20.004/30/2007 Account fees for April 2007 20.005/31/2007 Capital of Int. Received of
10012001578 0.045/31/2007 Account fees for May 2007 20.005/31/2007 Minimum balance fees for May
2007 20.006/30/2007 Account fees for June 2007
20.007/31/2007 Account fees for July 2007 20.008/31/2007 Account fees for August 2007 20.009/29/2007 Account fees for September 20.00
10/31/2007 Account fees for October 2007 20.0011/30/2007 Account fees for November 2007 20.00
Sub-total bank charges300.14
Total Expenditure103,800.36
Total Expenditure 2006 &2007 765,637.61Ending Balance Per Analysis
(813.66)Ending Balance Per Bank 347.34Variance (466.32)
Appendix III: Payment withoutsupporting vouchers
No. Date Description Account No. Reference # Amount (US$)2006
1 6/16/2006 cash for cheque 100-12-001578 108945 100.002 6/22/2006 cash for cheque 100-12-001578 108947 165.003 6/28/2006 cash for cheque 100-12-001578 109131 150.004 7/3/2006 LT100-0015802PMT 100-12-001578 109129-CBL 165.005 7/7/2006 LT100-0016078PMT 100-12-001578 109138-CBL 173.45
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
58 Promoting Accountability, Transparency, Integrity and Fiscal Probity
Appendix III: Payment withoutsupporting vouchers
No. Date Description Account No. Reference # Amount (US$)6 7/10/2006 cash for cheque 100-12-001578 109136 1,424.007 7/19/2006 LT100-0016707PMT 100-12-001578 109173-CBL 276.508 7/28/2006 cash for cheque 100-12-001578 109194 2,011.439 8/1/2006 LT100-0017533PMT 100-12-001578 109149-01 CBL 158.00
10 8/1/2006 LT100-0017535PMT 100-12-001578 109147-12 CBL 899.0011 8/4/2006 LT100-0018026PMT 100-12-001578 109212-06 115.00
12 8/4/2006 LT100-0018029PMT 100-12-001578 109140-05 CBL 62.0013 8/9/2006 cash for cheque 100-12-001578 3295 350.0014 8/16/2006 LT100-0019203 PMT 100-12-001578 109212 CBL 75.0015 9/19/2006 Cash for cheque 100-12-001578 3315 625.0016 10/2/2006 LT100-0023363 PMT 100-12-001578 3331-03 CBL 115.0017 10/3/2006 Cash for cheque 100-12-001578 3341 1,628.00
18 10/5/2006 LT100-0023567 PMT 100-12-001578 3354-CBL 726.2519 10/12/2006 Cash for cheque 100-12-001578 3348 525.0020 10/13/2006 LT100-0024261 PMT 100-12-001578 3351-CBL 105.0021 10/16/2006 LT100-0024381 PMT 100-12-001578 3350-CBL 220.0022 10/18/2006 Cash for cheque 100-12-001578 4770 837.0023 11/20/2006 cash for cheque 100-12-001578 4789 252.00
24 11/20/2006 T100-00059445Authorized
100-12-001578 4788 342.00
25 11/20/2006 LT100-0027785 PMT 100-12-001578 4727 CBL 190.0026 11/21/2006 cash for cheque 100-12-001578 4787 150.0027 11/22/2006 LT100-0028011 PMT 100-12-001578 4784 CBL 385.00
28 11/22/2006 LT100-0028012 PMT 100-12-001578 4786 CBL 5,097.0029 11/22/2006 cash for cheque 100-12-001578 4785 175.0030 11/22/2006 cash for cheque 100-12-001578 4824 192.0031 11/22/2006 cash for cheque 100-12-001578 4822 240.0032 11/22/2006 cash for cheque 100-12-001578 4835 80.00
Sub-total 18,008.63
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
2006 Sinje
18/15/2
006trainingmaterials
Fellahbusinesscenter sinje EED 844 410 400008363 122.00
2 10/23/ trainees Samuel sinje EED 1139 450 400008363
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
59 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
2006 food & pigfood
k. Baker 487.00
310/18/
2006
trainingmaterialsreimbursement
SamuelK. Baker sinje EED 1137 448 10012001578 143.70
410/13/
2006
replenishment of pettycash foroct.2006
SamuelK. Baker Sinje EED 1136 446 400008363 100.00
510/18/
2006
paymentLOIC/UNDPstaff forsept 2006
MariasMcwmsZayzay sinje EED 1138 449 400008363 1,729.30
69/29/2
006
sinjeemployeessept.2006salary
SamuelK. Baker sinje EED 1118 435 400008363 2,155.60
710/9/2
006
localtravel,utilities & fuel billsaug.&sept.2006
Jr gasstation sinje EED 1127 441 400008363 200.60
89/25/2
006
Sinjejanitorialsupplies
Jamil M.Scaff &Bros. sinje EED 1117 434 400008363 61.50
99/25/2
006
trainingmaterials 3-EEDsatellites
ShehnyTradingINC sinje EED 1114 431 400008363 297.50
109/25/2
006
localtrainingmaterials forgbarnga &traineesfeeding
KewonCortee sinje EED 1113 429 400008363 1,430.00
119/25/2
006
localtrainingmaterialsand traineesI.D.cards
SamuelK. Baker sinje EED 1112 430 400008363 521.35
129/20/2
006sinje localpurchase
SamuelKK.Baker sinje EED 1109 426 400008363 231.00
139/20/2
006EED satellitetailoring
HassanJaffar sinje EED 1108 425 400008363 1,273.60
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
60 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
departmenttrainingmaterials
149/20/2
006
Arts & Crafttrainingmaterials sinje EED 1107 424 400008363 324.50
159/13/2
006
sinjeemployeesaugust.2006salary
SamuelK.Baker sinje EED 848 415 400008363 2,155.60
168/15/2
006
sinjetrainingmaterials
WazniTradingCorp. sinje EED 842 408 400008363 145.50
178/15/2
006
sinjetrainingmaterials
SamuelK.Baker sinje EED 845 411 400008363 226.00
188/15/2
006sinje officesupplies
BuchananBuildingMaterials sinje EED 841 407 400008363 81.78
198/15/2
006
sinjetrainingmaterials
HassanJaffar sinje EED 843 409 400008363 274.50
207/24/2
006
sinjeemployeesjuly 2006salary &incentives
SamuelK.Baker sinje EED 835 401 400008363 1,115.64
2112/7/2
006
Sinjeemployeesjune 2006salary
SamuelK.Baker sinje EED 833 398 10012001578 928.45
226/21/2
006
sinjetrainingmaterials
SamuelK.Baker sinje EED 819 389 400008363 564.00
236/30/2
006
Advancelocaltrainingmaterials
SamuelK.Baker sinje EED 823 392 400008363 850.00
246/6/20
06
rent toMoniru Soniifamily
MoniruSonii sinje EED 803 378 400008363 1,800.00
256/6/20
06
renovationmaterials forsinje
NehaBuildingmaterial sinje EED 802 371 400008363 257.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
61 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
s
265/30/2
006
sinjeemployeesmay 2006salary
SamuelK.Baker sinje EED 744 362 400008363 1,968.44
275/16/2
006
printing ofT-shirts forsinje
Emmanuelo.Cisco sinje EED 731 349 400008363 260.00
285/16/2
006
repair ofmotorbikes,hand pumpandcleaning ofyard
SamuelK.Baker sinje EED 730 348 400008363 190.00
295/12/2
006
renovationmaterials forsinje
SethiBrothersinc sinje EED 728 346 400008363 540.00
305/12/2
006
65 dozensof T-shirtsEEDprograms
Emmanuelo.Cisco sinje EED 727 345 400008363 520.00
314/25/2
006animalfeeding
SamuelK.Baker sinje EED 721 339 400008363 309.00
3212/4/2
006
sinjetrainingmaterials
EagleElectrical sinje EED 1277 487 400008363 87.00
3312/4/2
006
employeesincome taxjune,july,sept.,oct.&november
MOF/Bureau ofindirecttaxation sinje EED 1278 488 400008363 1,117.29
3412/4/2
006
sinjetrainingmaterials
JeetyTradingCorp. sinje EED 1269 480 400008363 118.00
3512/4/2
006
trainingmaterials forsinje
FellahBusinessCenter sinje EED 1268 478 400008363 367.50
3612/4/2
006
sinjetrainingmaterials
Americanelectronics sinje EED 1274 484 400008363 100.00
3712/4/2
006
sinjetrainingmaterials
Greenfarm sinje EED 1272 482 400008363 78.00
38 12/4/2 sinje local Samuel sinje EED 1266 476 400008363
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
62 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
006 trainingmaterials
K.Baker 666.00
3911/28/
2006
sinje trainigfood andanimalfeeding
SamuelK.Baker sinje EED 1263 471 400008363 482.00
4011/24/
2006
replenishment of pettycash fornov.2006sinje
SamuelK.Baker sinje EED 1262 470 400008363 100.00
417/24/2
006
sinjeemployeesjuly 2006salary &incentives
SamuelK.Baker
Sinje/incentives EED 835 401 400008363 1,162.50
4212/7/2
006
Sinjeemployeesjune 2006salary
SamuelK.Baker
Sinje/incentives EED 833 398 10012001578 967.50
4311/23/
2006
sinjeoutreachactivities
SamuelK.Baker sinje EED 1258 466 400008363 128.00
4411/22/
2006
sinjeemployesnov.2006salary
SamuelK.Baker sinje EED 1253 462 400008363 2,155.60
Total 28,792.95
2007 Sinje
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(USD)
13/21/2
007
teachingmaterials forthreecenters
LionStationery store sinje EED 1488 547 400008363 150.00
23/8/20
07sinje pettycash
SamuelK.Baker sinje EED 1473 533 400008363 100.00
33/7/20
07
sinje localtrainingmaterials
SamuelK.Baker sinje EED 1469 530 400008363 536.00
43/1/20
07printing of t-shirts
Emmanuel O. sinje EED 1457 519 400008363 260.00
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63 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
Cisco
53/5/20
07
trainees andanimalsfeeding,workshop &outreach
SamuelK.Baker sinje EED 1464 525 400008363 785.00
63/1/20
07trainees t-shirts
Emman'sBusinessCenter sinje EED 1456 518 400008363 520.00
72/26/2
007
sinjeemployeessalaries forjan. &feb.2007
SamuelK.Baker sinje EED 1296 507 400008363 4,311.20
86/26/2
007
trainingmaterials forsinje
NehaBuildingMaterials sinje EED 1629 639 400008363 390.00
96/26/2
007
trainingmaterials forsinje
ArnacoTradingEnt. sinje EED 1626 637 400008363 102.00
106/26/2
007
trainingmaterials forsinje
FellahBusinessCenter sinje EED 1619 630 400008363 223.00
116/26/2
007
trainingmaterials forsinje
HassanJaffar sinje EED 1620 631 400008363 510.00
126/13/2
007
sinje pettycash andtrainees I.D.Cards june2007
SamuelK.Baker sinje EED 1601 613 400008363 150.00
136/12/2
007
sinjegenerator,fuel pump andworkmanship
A.A.Enterprises sinje EED 1600
unknown 400008363 13.00
146/12/2
007sinje localpurchase
SamuelK.Baker sinje EED 1599 610 400008363 1,015.00
156/12/2
007
sinjetraineesfood andanimalsfood
SamuelK.Baker sinje EED 1598 609 400008363 767.00
16 6/6/20 April fuel bill Jr gas sinje EED 1593 604 400008363
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64 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
07 2007 station 2,053.90
176/6/20
07
April andMay sinjeemployeessalaries2007
SamuelK.Baker sinje EED 1589 600 400008363 4,478.28
185/22/2
007
sinjetransportation andperdiem/Anthony yeah
Anthonyyeah sinje EED 1588 599 400008363 20.00
194/25/2
007
sinje pettycash april2007
SamuelK.Baker sinje EED 1580 591 400008363 100.00
203/28/2
007
Sinjesatellitesstationery
LionStationery store sinje EED 1558 565 400008363 81.00
213/28/2
007sinje officesupplies
MetroStationery sinje EED 1557 564 400008363 237.25
223/28/2
007
sinjesatelliteofficesupplies
JamilM.Scaff sinje EED 1556 563 400008363 151.50
233/28/2
007
sinjetrainingmaterials
Greenfarm sinje EED 1555 562 400008363 241.00
243/28/2
007
sinjetrainingmaterials
NehaBuildingMaterials sinje EED 1554 561 400008363 104.00
253/28/2
007
sinjetrainingmaterials
HassanJaffar sinje EED 1553 560 400008363 97.50
263/28/2
007
sinjetrainingmaterials
FellahBusinessCenter sinje EED 1552 559 400008363 150.25
273/28/2
007
sinjetrainingmaterials
SethiBrothersInc sinje EED 1551 558 400008363 140.00
286/30/2
007
reimbursement ofvehicleexpensesLOIC-013
SamuelK.Baker sinje EED 1701 661 400008363 83.50
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65 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
299/11/2
007
sinjeemployeessalaries forjuly &august.2007
SamuelK.Baker sinje EED 1706 667 400008363 4,478.28
306/30/2
007
Sinjegraduationcost
SamuelK.Baker sinje EED 1645 657 400008363 660.67
316/30/2
007
SinjegraduationT-shirtspurchasing
Emman'sBusinessCenter sinje EED 1643 655 400008363 186.00
326/30/2
007
sinjegraduationT-shirtsprinting
Emmanuel o.Cisco sinje EED 1644 656 400008363 293.00
336/29/2
007
repairing ofsinjemotorcyclefor recruit 6cycle
ChicriBrothersInc sinje EED 1638 6650 400008363 75.00
346/29/2
007
sinjetrainingmaterials
WazniTradingCorp. sinje EED 1625 636 400008363 192.00
356/29/2
007
trainingmaterials forsinje
JamilM.Scaff sinje EED 1623 634 400008363 113.50
366/26/2
007
trainingmaterials forsinje
GreenFarm sinje EED 1621 632 400008363 43.00
376/26/2
007
EEDNationaloffice,sinje,gbarnga andbuchananstationery
MetroStationery sinje EED 1618 629 400008363 237.65
386/26/2
007
trainingmaterials forsinje,buchanan andGbarnga
SethiBrothersInc sinje EED 1617 628 400008363 266.00
396/26/2
007
sinjeemployeesjune 2007salary
SamuelK.Baker sinje EED 1613 624 400008363 2,239.14
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66 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-AEED PROJECT
No. DateDescription payee
satellite
Project
Voucher#
Check # Bank A/C #
Amount(US$)
404/20/2
007
sinjegraduatesressettlement kits
SethiBrothersInc sinje EED 1574 586 400008363 716.00
413/28/2
007 sinje
AbdulKarimK.Vandy sinje EED 1569 572 400008363 1,027.25
423/28/2
007
sinjeresettlementkits
BuchananBuildingMaterials sinje EED 1568 574 400008363 330.00
433/28/2
007
sinjeresettlementkits
NehaBuildingMaterials sinje EED 1567 576 400008363 410.00
443/28/2
007sinjeresettlement kits
HassanJaffar sinje EED 1566 579 400008363 1,615.00
453/28/2
007
sinjeresettlementkit
AdamAzzam sinje EED 1565 571 400008363 245.00
463/28/2
007
sinjeresettlementkit
AbrahamKaliluFofana sinje EED 1564 570 400008363 240.00
473/28/2
007
sinjeresettlementkits
EagleElectricalCorp. sinje EED 1563 569 400008363 1,030.50
483/28/2
007
sinjeresettlementkits
SethiBrothersInc sinje EED 1562 568 400008363 448.00
493/28/2
007
sinjeresettlementkits
WazniTradingCorp. sinje EED 1561 580 400008363 729.50
503/28/2
007
trainingmaterialssinje
AnarcoTradingEnt. sinje EED 1560 566 400008363 55.00
512/26/2
007
sinjeemployeessalaries forjan. &feb.2007
SamuelK.Baker sinje EED 1296 507 400008363 4,311.20
Total 37,712.07
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
67 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-B
No. Date Description payeesatellite
Project
Voucher#
Check#
Bank A/C#
AmountUSD
2006 Gbarnga
110/13/2
006
replenishmentof EEDGbarnga pettycash,oct.2006
KewonCortee
Gbarnga EED 1135 447 400008363 100.00
210/18/2
006
paymentLOIC/UNDPstaff for sept2006
MariasMcwmsZayzay
Gbarnga EED 1138 449 400008363 1,958.78
310/11/2
006
gbarngatrainees I.Dcards
KewonCortee
Gbarnga EED 1129 443 400008363 161.00
49/29/20
06
gbarngaemployeessept.2006salary
KewonCortee
Gbarnga EED 1120 437 400008363 2,035.36
510/9/20
06
localtravel,utilities& fuel billsaug.&sept.2006
Jr gasstation
Gbarnga EED 1127 441 400008363 198.00
69/25/20
06
trainingmaterials 3-EED satellites
ShehnyTradingINC
Gbarnga EED 1114 431 400008363 297.50
79/20/20
06
EED satellitetailoringdepartmenttrainingmaterials
KewonCortee
Gbarnga EED 1108 425 400008363 663.60
89/20/20
06
Arts & Crafttrainingmaterials
FellahBusinessCenter
Gbarnga EED 1107 424 400008363 413.75
98/17/20
06trainingmaterials
KewonCortee
Gbarnga EED 847 413 400008363 775.00
109/13/20
06
gbarngaemployeesaugust.2006salary
KewonCortee
Gbarnga EED 850 418 400008363 2,035.36
117/24/20
06gbarngaemployees
KewonCortee
Gbarnga EED 839 405 400008363 2,035.36
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68 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-B
No. Date Description payeesatellite
Project
Voucher#
Check#
Bank A/C#
AmountUSD
july 2006salary
126/30/20
06
petty cashgbarngasatellite
KewonCortee
Gbarnga EED 824 393 400008363 150.00
136/7/200
6
gbarngasatellitepurchase
McGeorge Toweh
Gbarnga EED 827 394 400008363 1,413.00
147/6/200
6
gbarngaemployeesjune 2006salary
McGeorge Toweh
Gbarnga EED 828 395 400008363 1,906.10
156/9/200
6renovationtraining site
Larwuoc.Vorkpor
Gbarnga EED 809 380 400008363 1,750.00
165/30/20
06
Gbarngaemployeesmay 2006salary
McGeorge Toweh
Gbarnga EED 743 364 400008363 1,856.68
175/16/20
06
printing of T-shirts forbuchanan,sinje,Gbarnga
Emmanuel o.Cisco
Gbarnga EED 731 349 400008363 260.00
185/12/20
06
65 dozens ofT-shirts EEDprograms
Emmanuel o.Cisco
Gbarnga EED 727 345 400008363 520.00
194/27/20
06animalfeeding
McGeorge Toweh
Gbarnga EED 722 340 400008363 315.00
2012/4/20
06
employeesincome taxjune,july,sept.,oct.&november
MOF/Bureau ofindirecttaxation
Gbarnga EED 1278 488 400008363 -
2110/30/2
006
Gbarngaemployeesoct.2006salary
KewonCortee
Gbarnga EED 1146 457 400008363 2,035.37
2212/4/20
06
trainingmaterials forBuchanan,Sinje & Gbarnga
FellahBusinessCenter
Gbarnga EED 1268 478 400008363 143.75
23 12/4/20 Gbarnga Ayzik Gbarng EED 1276 486 400008363
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69 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-B
No. Date Description payeesatellite
Project
Voucher#
Check#
Bank A/C#
AmountUSD
06 trainingmaterials
S.Gharibstore
a 67.00
2412/4/20
06
sinje &gbarngatrainingmaterials
GreenFarm
Gbarnga EED 1272 482 400008363 363.00
2512/4/20
06
Gbarnga localtrainingmaterials
KewonCortee
Gbarnga EED 1265 475 400008363 1,000.51
2612/4/20
06
Gbarngatraineesfeeding
KewonCortee
Gbarnga EED 1264 474 400008363 442.67
2711/23/2
006
Replenishment of petty cashnov.2006Gbarnga
KewonCortee
Gbarnga EED 1260 469 400008363 100.00
283/21/20
06
Gbarnga localtrainingmaterials
KewonCortee
Gbarnga EED 1490 548 400008363 367.00
Total23,363.7
9
,2007 Gbarnga
No. Date Description payeeSatellite
Project
Voucher#
Check#
Bank A/C#
Amount(US$)
13/21/20
07
teachingmaterials forthree centers
LionStationery store
Gbarnga EED 1488 547 400008363 150.00
23/8/200
7
Gbarnga pettycash,localtraining &animal food
Kewon S.Cortee
Gbarnga EED 1471 531 400008363 1,347.00
33/1/200
7printing of t-shirts
Emmanuel O.Cisco
Gbarnga EED 1457 519 400008363 260.00
43/1/200
7trainees t-shirts
Emman'sBusinessCenter
Gbarnga EED 1456 518 400008363 520.00
5 2/28/20 Reserve fee Kewon S. Gbarng EED 1454 517 400008363
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
70 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-B
No. Date Description payeesatellite
Project
Voucher#
Check#
Bank A/C#
AmountUSD
07 for farmlandin Gbarnga
Cortee a 700.00
62/27/20
07
gbarngaemployeesjan.,feb, anddec.2006salaries
Kewon .Cortee
Gbarnga EED 1451 514 400008363 4,402.21
76/26/20
07
trainingmaterials forsinje,gbarnga& buchanan
NehaBuildingMaterials
Gbarnga EED 1629 639 400008363 198.00
86/26/20
07
trainingmaterials forsinje,gbarnga& buchanan
ArnacoTradingEnt.
Gbarnga EED 1626 637 400008363 129.00
96/26/20
07
trainingmaterials forSinje,Gbarnga& Buchanan
FellahBusinessCenter
Gbarnga EED 1619 630 400008363 220.00
106/26/20
07
trainingmaterials forgbarnga &buchanan
AmericanElectronics
Gbarnga EED 1624 635 400008363 75.00
116/26/20
07
trainingmaterials forgbarnga &buchanan
JeetyTradingCorp.
Gbarnga EED 1627 638 400008363 390.20
126/26/20
07
trainingmaterials forsinje,Buchanan & Gbarnga
HassanJaffar
Gbarnga EED 1620 631 400008363 181.80
136/13/20
07
Gbarngatrainees I.D.Cards andpetty cashjune 2007
Kewon S.Cortee
Gbarnga EED 1604 615 400008363 150.00
146/13/20
07Gbrangatrainees food
Kewon S.Cortee
Gbarnga EED 1603 614 400008363 522.17
156/13/20
07
Gbarnga localtrainingmaterials and
Kewon S.Cortee
Gbarnga EED 1602 612 400008363 1,243.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
71 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-B
No. Date Description payeesatellite
Project
Voucher#
Check#
Bank A/C#
AmountUSD
animal food
165/2/200
7Agriculturecoordinator
HennisB.Nyangbe
Gbarnga EED 1586 597 400008363 80.00
174/25/20
07
Gbarnga pettycash april2007
Kewon S.Cortee
Gbarnga EED 1579 590 400008363 100.00
184/23/20
07personelldirector
Anthonyyeah
Gbarnga EED 1575
unknown 400008363 47.00
193/28/20
07
Sinje,Buchanan andGbarngasatellitesstationery
Lionstationery store
Gbarnga EED 1558 565 400008363 143.00
203/28/20
07
sinje,Buchanan andGbarnga officesupplies
MetroStationery
Gbarnga EED 1557 564 400008363 145.25
213/28/20
07
sinje &Gbarngatrainingmaterials
NehaBuildingMaterials
Gbarnga EED 1554 561 400008363 271.00
223/28/20
07
sinje &Gbarngatrainingmaterials
HassanJaffar
Gbarnga EED 1553 560 400008363 293.10
233/28/20
07
sinje &Gbarngatrainingmaterials
FellahBusinessCenter
Gbarnga EED 1552 559 400008363 161.50
243/28/20
07
sinje &Gbarngatrainingmaterials
SethiBrothersIinc
Gbarnga EED 1551 558 400008363 85.00
253/28/20
07
march 2007Gbarngaemployeessalary
Kewon S.Cortee
Gbarnga EED 1497 554 400008363 2,361.70
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72 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-B
No. Date Description payeesatellite
Project
Voucher#
Check#
Bank A/C#
AmountUSD
269/11/20
07
Gbarngaemployeessalaries forjuly &august.2007
Kewon S.Cortee
Gbarnga EED 1705 666 400008363 4,723.40
276/30/20
07
Gbarnga,Buchanan andSinjegraduationcost
SamuelK.Baker
Gbarnga EED 1645 657 400008363 660.67
286/30/20
07
Gbarnga,Buchanan andSinjegraduation T-shirtspurchasing
Emman'sBusinesscenter
Gbarnga EED 1643 655 400008363 180.00
296/30/20
07
sinje,Gbarngaand Buchanangraduation T-shirts printing
Emmanuel o.Cisco
Gbarnga EED 1644 656 400008363 90.00
306/29/20
07
Gbarngageneratorrepair
JonathanS.kollie
Gbarnga EED 1639 651 400008363 225.00
316/29/20
07Gbarnga rentfor one year
S.ToeWah
Gbarnga EED 1640 652 400008363 450.00
326/26/20
07
sinje andGbarngatrainingmaterials
WazniTradingcorp.
Gbarnga EED 1625 636 400008363 37.00
336/26/20
07
trainingmaterials forBuchanan,sinje andGbarnga
JamilM.Scaff
Gbarnga EED 1623 634 400008363 30.00
346/26/20
07
trainingmaterials forsinje andGbarnga
Greenfarm
Gbarnga EED 1621 632 400008363 105.00
356/26/20
07
EED Nationaloffice,sinje,Gbarnga and
Metrostationery
Gbarnga EED 1618 629 400008363 156.50
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
73 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-B
No. Date Description payeesatellite
Project
Voucher#
Check#
Bank A/C#
AmountUSD
Buchananstationery
366/26/20
07
trainingmaterials forsinje,Buchanan andGbarnga
SethiBrothersinc
Gbarnga EED 1617 628 400008363 204.50
376/26/20
07
Gbarngaemployeesjune 2007salary
Kewon S.Cortee
Gbarnga EED 1615 626 400008363 2,361.70
386/6/200
7
April and may2007 Gbarngaemployeessalaries
Kewon S.Cortee
Gbarnga EED 1590 601 400008363 4,723.40
393/28/20
07
Gbarngaresettlementkit
EagleElectricalCorp.
Gbarnga EED 1581 592 400008363 114.40
403/28/20
07sinje,Gbarngaand Buchanan
AbdulKarimK.Vandy
Gbarnga EED 1569 572 400008363 1,658.00
413/28/20
07
sinje,Gbarngaand Buchananresettlementkits
BuchananBuildingMaterials
Gbarnga EED 1568 574 400008363 130.00
423/28/20
07
sinje,Gbarngaand Buchananresettlementkits
NehaBuildingMaterials
Gbarnga EED 1567 576 400008363 575.00
433/28/20
07
sinje,Gbarngaand Buchananresettlementkits
HassanJaffar
Gbarnga EED 1566 579 400008363 1,842.52
443/28/20
07
sinje,Gbarngaand buchananresettlementkits
SethiBrothersIinc
Gbarnga EED 1562 568 400008363 1,701.80
453/28/20
07
sinje,Gbarngaand Buchananresettlementkits
WazniTradingCorp.
Gbarnga EED 1561 580 400008363 669.75
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
74 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-B
No. Date Description payeesatellite
Project
Voucher#
Check#
Bank A/C#
AmountUSD
Total34,814.5
7
APPENDIX IV-C
No Date Description payeeSatellite
Project
Voucher #
Check#
Bank A/C#
AmountUS$
2006 Buchanan
110/13/2006
replenishmentof Buchananpetty cash foroct.2006
AlpheusT.Davis
Buchanan EED 1134 445 400008363 100.00
210/18/2006
paymentLOIC/UNDPstaff for sept2006
MariasMcwmsZayzay
Buchanan EED 1138 449 400008363 2,289.64
310/11/2006
Buchanantrainingmaterials
NehaBuildingmaterials
Buchanan EED 1130 444 400008363 540.00
410/11/2006
BuchanantraineesI.D.cards
AlpheusT.Davis
Buchanan EED 1128 442 400008363 157.75
59/29/2006
Buchananemployeessalarysept.2006
AlpheusT.Davis
Buchanan EED 1119 436 400008363 2,361.70
610/9/2006
Buchanan localtraineesmaterials
AlpheusT.Davis
Buchanan EED 1124 440 400008363 119.00
710/9/2006
localtravel,utilities &fuel bills aug.&sept.2006
Jr gasstation
Buchanan EED 1127 441 400008363 100.50
89/25/2006
trainingmaterials 3-EEDsatellites
ShehnyTradingINC
Buchanan EED 1114 431 400008363 294.50
99/21/2006
trip toBuchanan andother projects
Clarencec.Blapooh
Buchanan EED 1111 428 400008363 200.00
109/20/2006
EED satellitetailoringdepartmenttraining
Buchanan EED 1108 425 400008363 1,023.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
75 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-C
No Date Description payeeSatellite
Project
Voucher #
Check#
Bank A/C#
AmountUS$
materials
119/20/2006
Arts & Crafttrainingmaterials
FellahBusiness Center
Buchanan EED 1107 424 400008363 252.25
129/19/2006
Advance toprogram officer
Clarencec.Blapooh
Buchanan EED 1106 423 400008363 200.00
139/19/2006
LOIC/UNDPBuchananAccountant
IisaacBrown
Buchanan EED 1105 422 400008363 3,690.00
148/15/2006
local trainingmaterials
AlpheusT.Davis
Buchanan EED 846 412 400008363 775.00
157/24/2006
Buchananemployees july2006 salary &incentives
AlpheusT.Davis
Buchanan EED 836 402 400008363 1,205.00
167/24/2006
Buchananemployees july2006 salary &incentives
AlpheusT.Davis
Buchanan EED 836 402 400008363 1,156.70
176/19/2006
eed trainingmaterials
AlbertC.Kpassawah jr
Buchanan EED 815 385 400008363 2,007.00
186/23/2006
Buchanantrainingmaterials
AlbertC.Kpassawah jr
Buchanan EED 821 390 400008363 602.00
197/6/2
006
Buchananemployees2006 net salary
AlbertC.Kpassawah jr
Buchanan EED 829 369 400008363 2,166.41
206/6/2
006
renovationmaterials forBuchanan andsinje
NehaBuildingMaterials
Buchanan EED 802 371 400008363 586.50
215/30/2006
Buchanan EEDemployees may2006 salary
AlbertC.Kpassawah jr
Buchanan EED 745 363 400008363 2,077.39
225/16/2006
printing of T-shirts forbuchanan,sinje,Gbarnga
Emmanuelo.Cisco
Buchanan EED 731 349 400008363 260.00
23 5/12/ 65 dozens of T- Emman Bucha EED 727 345 400008363
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
76 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-C
No Date Description payeeSatellite
Project
Voucher #
Check#
Bank A/C#
AmountUS$
2006 shirts EEDprograms
uelo.Cisco
nan 520.00
244/25/2006
animal feedingand drugs
EllisKiazolu
Buchanan EED 720 338 400008363 355.00
2512/4/2006
Buchanantrainingmaterials
EagleElectrical
Buchanan EED 1277 487 400008363 1,164.50
2612/4/2006
Employeesincome taxjune,july,sept.,oct.& november
MOF/bureau ofindirecttaxation
Buchanan EED 1278 488 400008363 -
2712/5/2006
BuchananLOIC-10maintenance
WilliamT.Bombo
Buchanan EED 1279 489 400008363 1,094.00
2811/22/2006
Buchananemployeesnov.2006 salary
AlpheusT.Davis
Buchanan EED 1252 461 400008363 2,361.70
2912/4/2006
Buchanantrainingmaterials
JeetyTradingCorp.
Buchanan EED 1269 480 400008363 160.00
3010/26/2006
Buchananemployeesoct.2006 salary
AlpheusT.Davis
Buchanan EED 1142 456 400008363 2,361.70
3112/4/2006
trainingmaterials forBuchanan,sinje& Gbarnga
FellahBusiness center
Buchanan EED 1268 478 400008363 623.75
3212/4/2006
Buchanantrainingmaterials
AnarcoTradingenterprise
Buchanan EED 1275 485 400008363 80.00
3312/4/2006
Buchananawareness
AlpheusT.Davis
Buchanan EED 1267 477 400008363 115.00
3411/23/2006
Replenishmentof petty cashbuchanan fornov.2006
AlpheusT.Davis
Buchanan EED 1261 468 400008363 100.00
3511/23/2006
Buchanantrainees food
AlpheusT.Davis
Buchanan EED 1259 467 400008363 545.00
3611/23/2006
Buchananbalance foranimal feeding
AlpheusT.Davis
Buchanan EED 1255 464 400008363 245.00
3711/30/2006
Buchanan localpurchase
AlpheusT.Davis
Buchanan EED 1149 472 400008363 1,137.84
Total 33,027.83
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
77 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-C
No Date Description payeeSatellite
Project
Voucher #
Check#
Bank A/C#
AmountUS$
2007 Buchanan
No Date Description payeeSatellite
Project
Voucher #
Check#
Bank A/C#
AmountUS$
16/13/2007
Buchanan pettycash andI.D.cards
AlpheusT.Davis
Buchanan EED 1607 617 400008363 150.00
26/13/2007
Buchanantrainees andanimal feeding
AlpheusT.Davis
Buchanan EED 1606 618 400008363 758.33
36/13/2007
Buchanan localtrainingmaterials
AlpheusT.Davis
Buchanan EED 1605 616 400008363 926.25
46/26/2007
Trainingmaterials forBuchanan
JeetyTradingcorp.
Buchanan EED 1627 638 400008363 68.00
56/26/2007
Trainingmaterials forBuchanan
HassanJaffar
Buchanan EED 1620 631 400008363 167.60
63/21/2007
Teachingmaterials forthree centers
Lionstationery store
Buchanan EED 1488 547 400008363 150.00
73/8/2
007
Buchanan pettycash andoutreachprogram
AlpheusT.Davis
Buchanan EED 1472 532 400008363 250.00
83/1/2
007printing of t-shirts
Emmanuel O.Cisco
Buchanan EED 1457 519 400008363 250.00
93/5/2
007
Buchanan localtrainingmaterials
AlpheusT.Davis
Buchanan EED 1468 529 400008363 1,362.71
103/5/2
007
Trainees andanimals feedingBuchanan
AlpheusT.Davis
Buchanan EED 1467 528 400008363 857.00
113/1/2
007 Trainees t-shirts
Emman'sBusiness center
Buchanan EED 1456 518 400008363 500.00
122/27/2007
BuchananEmployees jan& feb. 2007salaries
AlpheusT.Davis
Buchanan EED 1300 512 400008363 4,723.40
136/26/2007
TrainingMaterials forBuchanan
NehaBuildingMaterials
Buchanan EED 1629 639 400008363 155.00
14 6/26/ Training Arnaco Bucha EED 1626 637 400008363
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
78 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-C
No Date Description payeeSatellite
Project
Voucher #
Check#
Bank A/C#
AmountUS$
2007 Materials forBuchanan
TradingEnt.
nan 78.00
156/26/2007
TrainingMaterials forBuchanan
FellahBusiness center
Buchanan EED 1619 630 400008363 487.25
166/26/2007
TrainingMaterials forBuchanan
AmericanElectronics
Buchanan EED 1624 635 400008363 75.00
176/6/2
007
April & May2007 Buchananemployeessalaries
AlpheusT.Davis
Buchanan EED 1591 602 400008363 4,723.40
184/30/2007
purchased twotyres for LOIC-10 Buchanan
BashirBusiness center
Buchanan EED 1582 593 400008363 210.00
193/28/2007
Buchanansatellitesstationery
Lionstationery store
Buchanan EED 1558 565 400008363 148.00
203/28/2007
Buchanan officesupplies
Metrostationery
Buchanan EED 1557 564 400008363 148.25
213/28/2007
March 2007BuchananEmployeessalary
AlpheusT.Davis
Buchanan EED 1495 552 400008363 2,361.70
229/11/2007
Buchananemployeessalaries for july& august.2007
AlpheusT.Davis
Buchanan EED 1704 665 400008363 4,723.40
236/30/2007
Buchanangraduation cost
SamuelK.Baker
Buchanan EED 1645 657 400008363 660.67
246/30/2007
Buchanangraduation T-shirtspurchasing
Emman'sBusiness center
Buchanan EED 1643 655 400008363 220.00
256/30/2007
Buchanangraduation T-shirts printing
Emmanuel o.Cisco
Buchanan EED 1644 656 400008363 110.00
266/26/2007
TrainingMaterials forBuchanan
JamilM.Scaff
Buchanan EED 1623 634 400008363 52.00
276/26/2007
Buchananstationery
Metrostationery
Buchanan EED 1618 629 400008363 171.40
286/26/2007
TrainingMaterials for
SethiBrother
Buchanan EED 1617 628 400008363 398.50
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
79 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-C
No Date Description payeeSatellite
Project
Voucher #
Check#
Bank A/C#
AmountUS$
Buchanan s inc
296/26/2007
BuchananEmployees june2007 salary
AlpheusT.Davis
Buchanan EED 1616 627 400008363 2,361.70
303/28/2007
Buchananresettlementkits
AbdulKarimK.Vandy
Buchanan EED 1569 572 400008363 1,630.00
313/28/2007
Buchananresettlementkits
BuchananBuildingMaterials
Buchanan EED 1568 574 400008363 125.00
323/28/2007
Buchananresettlementkits
NehaBuildingMaterials
Buchanan EED 1567 576 400008363 925.00
333/28/2007
Buchananresettlementkits
HassanJaffar
Buchanan EED 1566 579 400008363 1,994.50
343/28/2007
Buchananresettlementkits
EagleElectrical corp.
Buchanan EED 1563 569 400008363 378.00
353/28/2007
Buchananresettlementkits
sethibrothersinc
Buchanan EED 1562 568 400008363 1,532.50
363/28/2007
Buchananresettlementkits
WazniTradingCorp.
Buchanan EED 1561 580 400008363 728.20
Total 34,560.76
APPENDIX IV-DNo. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUS$
2006 Bopolu
110/18/
2006
paymentLOIC/UNDP staff forsept 2006
MariasMcwmsZayzay Bopolu EED 1138 449 400008363 1,853.76
2006Tubmanburg
110/18/
2006
paymentLOIC/UNDP staff for
MariasMcwmsZayzay
Tubmanburg EED 1138 449 400008363 2,694.36
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
80 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-DNo. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUS$
sept 2006
24/27/2
006
Animalfeeding forTubmanburg satellite
A.GonleeZoevah
Tubmanburg EED 724 342 400008363 344.00
Total 3,038.36
2006 GantaNo. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
110/18/
2006
paymentLOIC/UNDP staff forsept 2006
MariasMcwmsZayzay Ganta EED 1138 449 400008363 2,238.99
24/27/2
006
AnimalFeedingGantasatellite
MomoG.Kawalai Ganta EED 723 341 400008363 353.00
Total 2,591.99
2006 MonroviaNo. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUS$
110/18/
2006
paymentLOIC/UNDP staff forsept 2006
MariasMcwmsZayzay
Monroviaprogram EED 1138 449 400008363 5,005.35
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
2006NationalOffice
17/24/2006
EED /National officejuly 2006salary &incentives
MariasMcwmsZayzay
Nationaloffice EED 837 403 400008363 820.49
27/24/2006
EED /National officejuly 2006salary &
MariasMcwmsZayzay
Nationaloffice EED 837 403 400008363 853.50
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
81 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
incentives
3
10/25/20
06Staffworkshop
MariasMcwmsZayzay
Nationaloffice EED 1141 452 400008363 171.00
48/11/2006
EED programemployeessalaries july2006
SamuelK.Baker
Nationaloffice EED 840 406 400008363 2,215.00
57/24/2006
EEDdocuments tothe Republicof Germany DHL
Nationaloffice EED 834 400 10012001578 65.00
67/10/2006
EED/Nationalofficeemployeesjune 2006salary
MariasMcwmsZayzay
Nationaloffice EED 831
unknown 10012001578 757.60
76/12/2006
local travel &utilities
Jr gasstation
Nationaloffice EED 814 384 400008363 810.00
86/19/2006
advancepayment toMr. Marouf
Mr.Marouf
Nationaloffice EED 816 386 400008363 5,000.00
96/20/2006
IEL buildingrent tofacilitatetraining2006/07
EstherC.Warbey
Nationaloffice EED 817 387 400008363 450.00
10
10/18/20
06
paymentLOIC/UNDPstaff for sept2006
MariasMcwmsZayzay
Nationaloffice EED 1138 449 400008363 5,267.05
1110/2/2006
dispatchdocuments toICCO DHL
Nationaloffice EED 1122 439 400008363 65.00
129/29/2006
national officeEmployeessept.2006salary
MariasMcwmsZayzay
Nationaloffice EED 1121 438 400008363 1,743.89
139/25/006
National officestationery
LionStationery store
Nationaloffice EED 1115 432 400008363 440.00
149/25/2006
National officestationery
MetroStationery
Nationaloffice EED 1116 433 400008363 212.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
82 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
159/13/2006
National officeemployeesaugust.2006salary
MariasMcwmsZayzay
Nationaloffice EED 1101 417 400008363 1,743.89
166/30/2006
Stationery forprogramofficer
ShehnyTradingINC
Nationaloffice EED 822 391 400008363 495.25
176/12/2006
National officestationery
MetroStationery
Nationaloffice EED 813 383 400008363 425.00
186/12/2006
National officestationery
ShehnyTradingINC
Nationaloffice EED 812 382 400008363 93.00
196/12/2006
Localconsultancy
JamesDaniels
Nationaloffice EED 811 381 400008363 300.00
206/7/2
006Rent/JamesTravers
JamesTravers
Nationaloffice EED 807 376 400008363 1,750.00
216/9/2
006
repair ofmotorbikeEED program
SamuelK.Baker
Nationaloffice EED 808 379 400008363 75.00
226/7/2
006
EED projectrenovationandworkmanship
SamuelK.Baker
Nationaloffice EED 806 374 400008363 1,440.00
236/6/2
006
local materialsfor renovationof facilities
JamesTravers
Nationaloffice EED 805 375 400008363 1,157.88
246/5/2
006
TthreeGeneratorpurchased forEED Programs
SunnyBrothers Inc
Nationaloffice EED 801 370 400008363 3,675.00
256/2/2
006 Audit fee
MosesG.Francis
Nationaloffice EED 749 367 400008363 1,000.00
266/2/2
006
Replenishment fo pettycash nationaloffice
MariasMcwmsZayzay
Nationaloffice EED 750 369 400008363 150.00
276/1/2
006
flashlight,bulbs, scratchcards andbatteries
DavidS.Nyema
Nationaloffice EED 747 366 400008363 52.00
285/30/2006
Honorariumto EEDEmployees
MariasMcwmsZayzay
Nationaloffice EED 739 358 400008363 3,670.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
83 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
May 2006
295/30/2006
Advance toAnthony Yeah
Anthony Yeah
Nationaloffice EED 738 357 400008363 125.00
305/23/2006
Generatormaintenance
BeeverCompany INC
Nationaloffice EED 734 353 400008363 310.00
315/19/2006
Petty cash forEED program
Solomon King
Nationaloffice EED 733 351 400008363 150.00
325/19/2006 Fuel
Jr gasstation
Nationaloffice EED 732 350 400008363 176.25
334/27/2006
StaffHonorariumApril 2006
MariasMcwmsZayzay
Nationaloffice EED 726 344 400008363 5,045.00
344/27/2006
Computertraining
KortaDogba
Nationaloffice EED 725 343 400008363 300.00
354/25/2006
Computerprogramoffice supplyand furniture
Metrostationery
Nationaloffice EED 714 333 400008363 1,028.00
364/25/2006
one drum ofengine oil forVehicle &generator Gesco
Nationaloffice EED 718 337 400008363 290.00
374/25/2006 Vehicle
Autospareservice
Nationaloffice EED 717 336 400008363 65.00
384/24/2006
Vehicle partsto conductEED programtraining
ChrisParker
Nationaloffice EED 715 334 400008363 190.00
394/5/2
006
AdvanceTrainingMaterials
E.RichmondDraper
Nationaloffice EED 708 320 400008363 3,500.00
404/12/2006
Public serviceannouncement
AlbertC.Kpassawah jr
Nationaloffice EED 712 331 400008363 100.00
414/17/2006
National officelocalconsultancy
OthelloS.Payman
Nationaloffice EED 707 327 400008363 831.00
424/3/2
006
Staffhonorariumapril 2006
MariasMcwmsZayzay
Nationaloffice EED 704 322 400008363 5,045.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
84 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
434/5/2
006
Repair ofvehicle tofacilitatetraining
IsaacYondoe
Nationaloffice EED 706 323 400008363 200.00
444/5/2
006
National officelocalconsultancy
OthelloS.Payman
Nationaloffice EED 705 325 400008363 350.00
454/3/2
006Vehicle repairfor training
IsaacYondoe
Nationaloffice EED 703 321 400008363 1,069.80
464/2/2
006Ttrainingmaterials
ChicriBrothers
Nationaloffice EED 702 320 400008363 118.00
474/3/2
006local travel toEED projects
Jr gasstation
Nationaloffice EED 701 319 400008363 1,279.98
48
12/12/20
06
Diesel &petroleum,nov.2006
Jr gasstation
Nationaloffice EED 1281 491 400008363 681.30
49
12/14/20
06Clearing oftwo vehicles
EllisKiazolu
Nationaloffice EED 1285 495 400008363 610.00
50
12/14/20
06
Workmanshipfor repair ofLOIC-10
IsaacYondoe
Nationaloffice EED 1286 496 400008363 675.00
51
12/14/20
06sinje handpump
JeetyTradingCorp.
Nationaloffice EED 1287 497 400008363 375.00
52
10/26/20
06
National officeemployeessalaryoct.2006
MariasMcwmsZayzay
Nationaloffice EED 1145 455 400008363 1,743.89
53
11/23/20
06Audit feevoscon 50% Voscon
Nationaloffice EED 1257 465 400008363 1,000.00
54
11/22/20
06
EEDmanagers andaccountantslocal travel
AlpheusT.Davis
Nationaloffice EED 1254 463 400008363 105.00
55
11/15/20
06fuel EEDprograms
Jr gasstation
Nationaloffice EED 1148 459 400008363 696.70
5610/9/2006
localtravel,utilities& fuel billsaug.&sept.2006
Jr gasstation
localtravel&utilities EED 1127 441 400008363 2,123.85
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
85 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
577/10/2006
EED/Nationalofficeemployeesjune 2006salary
EED/Nationalofficeemployeesjune2006salary
incentives EED 831
unknown 10012001578 788.00
58
10/31/20
06
Reimbursement to AlbertC.Kpassawahjr
AlbertC.Kpassawah jr
Nationaloffice EED 1147 458 400008363 120.00
Total 63,989.32
2007Nationaloffice
No. Date Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
13/21/2007 Vehicle repair
Reelin(Liberia)Inc
Nationaloffice EED 1487 546 400008363 198.00
23/21/2007 Vehicle repair
IsaacYondoe
Nationaloffice EED 1485 544 400008363 150.00
33/16/2007
LocalConsultancyandsensitization
MariasMcwmsZayzay
Nationaloffice EED 1481 539 400008363 260.00
43/16/2007
Advance dueLOIC Board
J.ClarenceBlapooh
Nationaloffice EED 1480 538 400008363 1,000.00
53/16/2007
Servicing ofLOIC-13 and14 Vehicles
EllisKiazolu
Nationaloffice EED 1479 537 400008363 118.00
63/9/2
007 Consultancy
OthelloS.Payman
Nationaloffice EED 1477 536 400008363 150.00
73/9/2
007 Fuel feb.2007jr gasstation
Nationaloffice EED 1476 527 400008363 772.50
83/1/2
007National officesupplies
ShehnyTradingInc
Nationaloffice EED 1458 520 400008363 170.00
93/5/2
007Body work onpick-up
IisaacYondoe
Nationaloffice EED 1465 526 400008363 200.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
86 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
103/5/2
007Vehicleregistration
EllisKiazolu
Nationaloffice EED 1463 524 400008363 620.00
113/5/2
007Vehiclesinsurance
Securiskinc
Nationaloffice EED 1461 522 400008363 895.00
122/28/2007
Printing onLOIC twopick-ups
Emmanuel o.Cisco
Nationaloffice EED 1453 516 400008363 90.00
132/28/2007
postage EEDdocuments DHL
Nationaloffice EED 1452 515 400008363 65.00
142/26/2007 Audit fee 50% Voscon
Nationaloffice EED 1299 509 400008363 1,000.00
152/26/2007
Fuel januarybill 2007
jr gasstation
Nationaloffice EED 1297 511 400008363 880.25
162/26/2007
National officeemployeesjan. &feb.2007salaries
MariasMcwmsZayzay
EED/Nationaloffice EED 1298 508 400008363 3,520.48
173/28/2007
National officeemployeesMarch salary2007
MariasMcwmsZayzay
EED/Nationaloffice EED 1494 551 400008363 1,760.24
182/26/2007
FundBorrowedfrom UNHCRcomputertraining
LOIC/UNHCRcomputer train.
EED/Nationaloffice EED 1295 510 400008363 1,904.50
192/26/2007
FundBorrowedfromLOIC/UNDP
LOIC/UNDPFUND
EED/Nationaloffice EED 1294 505 400008363 16,386.48
201/29/2007 Fuel dec.2006
jr gasstation
EED/Nationaloffice EED 1292 503 400008363 564.60
211/23/2007
Postage EEDdocuments
SandoGailor
EED/Nationaloffice EED 1291 502 400008363 80.00
221/17/2007 Publication bill
BoimahS.Clement
EED/National EED 1289 499 400008363 150.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
87 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
office
239/11/2007
Employeeswithholdingtaxes for jan.-june 2007
MOF/BODT
EED/Nationaloffice EED 1709 664 400008363 1,062.08
246/21/2007
One dry cellbattery
Tthunder BirdCorp.
EED/Nationaloffice EED 1611 622 400008363 95.00
256/18/2007
Ten(10)bookletspurchaseorder byfinance office
Nationalprinters
EED/Nationaloffice EED 1610 621 400008363 70.00
266/14/2007
To facilitatestaffworkshop
RebekahM.Bertsche
EED/Nationaloffice EED 1608 619 400008363 225.00
276/11/2007
National officepetty cashjune 2007
SandoGailor
EED/Nationaloffice EED 1597 608 400008363 150.00
286/11/2007
April,May2007Honorariumsecurities,yardman etc
EllisKiazolu
EED/Nationaloffice EED 1596 607 400008363 460.00
296/7/2
007Postage EEDdocuments DHL
EED/Nationaloffice EED 1595 606 400008363 65.00
306/6/2
007
April and Maynational officeemployeessalaries2007
MariasMcwmsZayzay
EED/Nationaloffice EED 1592 603 400008363 3,484.48
315/3/2
007 Labour forms MOL
EED/Nationaloffice EED 1587 598 400008363 125.00
325/2/2
007national officesupplies
Lionstationery store
EED/Nationaloffice EED 1584 595 400008363 256.00
334/25/2007
developproject jointproposal
J.ClarenceBlapooh
EED/National EED 1577 587 400008363 50.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
88 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
office
344/11/2007
internalauditor anddriver
DanielGayedyu sr.
EED/Nationaloffice EED 1572 583 400008363 260.00
354/28/2007
march 2007fuel
jr gasstation
EED/Nationaloffice EED 1571 581 400008363 1,214.75
363/23/2007
EED visit toGbarnga
J.ClarenceBlapooh
EED/Nationaloffice EED 1493 550 400008363 175.00
376/30/2007
Postage EEDbinding offEED report
SandoGailor
EED/Nationaloffice EED 1702 662 400008363 75.00
389/11/2007
National officeEmployeesjuly & augustsalaries 2007
MariasMcwmsZayzay
EED/Nationaloffice EED 1708 668 400008363 3,220.48
398/10/2007
50% of Auditfee Voscon
EED/Nationaloffice EED 1703 663 400008363 1,000.00
406/30/2007
Buchanan,Gbarnga andsinje traineescertificatesprinting
Anthony yeah
EED/Nationaloffice EED 1650 660 400008363 439.50
416/30/2007
Repair ofLOIC mainbuilding roof
NehaBuildingMaterials
EED/Nationaloffice EED 1647 658 400008363 73.00
426/28/2007
LOIC-2Materials
CactusEnterprises
EED/Nationaloffice EED 1637 647 400008363 469.50
436/28/2007
Body workand labor cost
MariasMcwmsZayzay
EED/Nationaloffice EED 1636 646 400008363 350.00
446/28/2007
purchasedLoic-2, 88amps battery14 yards of
GeorgeF.Kpawulu
EED/Nationaloffice EED 1635 645 400008363 330.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
89 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX IV-E
No Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
Materials
456/27/2007
Tubmanburgsecurities,yardman,animalscience &Generator
MomoG.Kawalai
EED/Nationaloffice EED 1634 649 400008363 545.00
466/27/2007
EED nationalofficeEmployeesjune 2007salary
MariasMcwmsZayzay
EED/Nationaloffice EED 1632
unknown 400008363 1,635.24
476/29/2007
TrainingMaterials forBuchanan,sinje andGbarnga
JamilM.Scaff
NationalofficeEED EED 1623 634 400008363 104.32
486/26/2007
EED Nationaloffice,sinje,gbarnga andBuchananstationery
Metrostationery
NationalofficeEED EED 1618 629 400008363 692.85
496/25/2007
Fuel may2007
Jr gasstation
EED/Nationaloffice EED 1612 623 400008363 3,795.00
506/26/2007
TrainingMaterials forsinje,Buchanan andGbarnga
SethiBrothers inc
NationalofficeEED EED 1617 628 400008363 45.50
Total 51,402.75
UNDP PROJECT
Date Description payeesatell
iteProje
ctVouche
r #Check
# Bank A/C #Amount( US$)
APPENDIX V-A2006 Sinje
17/28/2006
Sinje UNDPsub.allowance
J.Karmorh Allieu sinje UNDP 974 328610 10012001578 2,280.00
37/28/2006
Sspare partsandworkmanship
IsaacYondoe sinje UNDP 982 329607 10012001578 416.67
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
90 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNDP PROJECT
Date Description payeesatell
iteProje
ctVouche
r #Check
# Bank A/C #Amount( US$)
for vehicles
47/25/2006
Transportingof trainingmaterials
MariasMcwmsZayzay sinje UNDP 969
10922007 10012001578 270.00
511/30/2006
six satellitestrainingmaterials
JeetyTradingcorp. sinje UNDP 1237 582905 10012001578 50.00
611/27/2006
Reimbursement ofaccountantstransportation
MomoG.Kawalai sinje UNDP 1230 582312 10012001578 10.00
711/21/2006
sinjeemployeesnov.2006 netsalary
J.Karmorh Allieu sinje UNDP 1213 482704 10012001578 1,729.30
811/21/2006
six satellitesaccountantsperdiem
MomoG.Kawalai sinje UNDP 1211 482401 10012001578 192.00
911/21/2006
six satellitessecuritiesnov.2006
MomoG.Kawalai sinje UNDP 1210 482212 10012001578 40.00
1011/20/2006
sinje traineessub.allowance
J.Karmorh Allieu sinje UNDP 1199 481202 10012001578 1,770.00
1111/20/2006
sinjeemployeesoct.2006 netsalary
J.Karmorh Allieu sinje UNDP 1192 481404 10012001578 1,729.30
127/7/2
006
sinje traineessub.allowance
SamuelK.Baker sinje UNDP 902
10915305 10012001578 2,460.00
136/23/2006
LOIC/UNDPsix satellitestrainingmaterials
SamuelS.Bedell sinje UNDP 875
10912705 10012001578 500.00
146/21/2006
sinje pettycashLOIC/UNDP
SamuelK.Baker sinje UNDP 868
10896007 10012001578 150.00
156/14/2006
otheradvancesinje satellite
SamuelK.Baker sinje UNDP 857
10894909 10012001578 424.00
166/9/2
006
printing ofLOIC/UNDPprograms T-shirts
FatuPaasewe sinje UNDP 852
1089433 10012001578 129.60
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
91 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNDP PROJECT
Date Description payeesatell
iteProje
ctVouche
r #Check
# Bank A/C #Amount( US$)
176/7/2
006
UNDPtrainees T-Shirts forsevenprograms
Emman'sBusiness center sinje UNDP 851
10894202 10012001578 360.00
1811/9/2006
six satellitessecuritiesperdiem
MariasMcwmsZayzay sinje UNDP 1182 479902 10012001578 40.00
199/27/2006
Trainingmaterials forGbarnga ,Ganta,Bopolu&Tubmanburg
HassanJaffar Sinje UNDP 1047 335312 10012001578 374.60
209/12/2006
Sinje satellitetraineesAugust 2006sub.allowance
J.Karmorh Allieu Sinje UNDP 1007 331803 10012001578 2,130.00
219/7/2
006
letter headsand evelopesLOIC/UNDPprograms
Nationalprinters Sinje UNDP 1001 3314 10012001578 28.00
229/5/2
006
perdiemnationaloffice staffvisit tosatellites
MariasMcwmsZayzay Sinje UNDP 1000 331311 10012001578 38.00
238/31/2006
petty cashanndsecuritiesperdiem
J.Karmorh Allieu Sinje UNDP 991 330503 10012001578 190.00
249/13/2006
Sinje satelliteEmployeesAugust 2006salary
J.Karmorh Allieu Sinje UNDP 1019 332901 10012001578 1,729.30
2510/6/2006
Monroviaprogramtrainingmaterials &officesupplies
MetroStationery store Sinje UNDP 1089 473806 10012001578 97.00
2610/6/2006
Monroviaprogram &four satellitestrainingmaterials
Buchananbuildingmaterials Sinje UNDP 1088 473705 10012001578 156.50
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
92 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNDP PROJECT
Date Description payeesatell
iteProje
ctVouche
r #Check
# Bank A/C #Amount( US$)
2710/6/2006
Five satellitesofficesupplies
ShehnyTradinginc Sinje UNDP 1086 473503 10012001578 141.50
2810/6/2006
Monroviaprogram &satellitestrainingmaterials
Emman'sBusinessCenter Sinje UNDP 1083 473200 10012001578 214.00
2910/6/2006
Satellitestrainingmaterials
AnarcoTradingEnterprise Sinje UNDP 1082 473011 10012001578 35.00
3010/6/2006
Monroviaprogram &satellitestrainingmaterials
NehaBuildingMaterials Sinje UNDP 1080 472809 10012001578 161.00
3110/6/2006
Sinjetraineessept.2006sub.allowance
J.Karmorh Allieu Sinje UNDP 1073 472607 10012001578 2,130.00
329/29/2006
Staffperdiem &vehiclemaintenance
A.GonleeZoevah Sinje UNDP 1072 337912 10012001578 48.00
339/29/2006
Sinje localtrainingmaterialsand I.D.cards
J.Karmorh Allieu Sinje UNDP 1066 337508 10012001578 521.00
347/25/2006
UNDP/LOICSatellitesofficesupplies
LionStationery store Sinje UNDP 947
10920101 10012001578 123.00
357/25/2006
Six satellitesofficesupplies
MetroStationery store Sinje UNDP 946
10920000 10012001578 177.50
367/25/2006
Parts LOIC -12 trainingmaterials
WilliamT.Bombo Sinje UNDP 944
10919710 10012001578 67.50
377/24/2006
LOIC/UNDPSinje July2006 salary
J.Karmorh Allieu Sinje UNDP 934
10918612 10012001578 2,729.30
387/10/2006
perdiem foremployees
RebekahM.Bertsche Sinje UNDP 921
10917400 10012001578 59.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
93 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNDP PROJECT
Date Description payeesatell
iteProje
ctVouche
r #Check
# Bank A/C #Amount( US$)
397/10/2006
Vehiclemaintenancefor sixsatellites
WilliamT.Bombo Sinje UNDP 917
unknown 10012001578 76.00
407/11/2006
LOIC/UNDPSinje June2006 salary
SamuelK.Baker Sinje UNDP 914
10916504 10012001578 1,222.02
4112/18/2006
Six satellitessecuritiesperdiem forDec.2006
SamuelM.Garbla Sinje UNDP 1396 601408 10012001578 40.00
4212/12/2006
SinjeemployeesDec.2006salary
J.Karmorh Allieu Sinje UNDP 1375 587108 10012001578 1,729.30
4312/18/2006
Sinje localtrainingmaterials
J.Karmorh Allieu Sinje UNDP 1393 601004 10012001578 442.08
4412/14/2006
SinjetraineesDec.2006sub.allowance
J.Karmorh Allieu Sinje UNDP 1386 600310 10012001578 1,740.00
4512/6/2006
Spare partsto servicevehicle LOIC-12
WilliamT.Bombo Sinje UNDP 1359 585505 10012001578 129.16
4611/30/2006
SatellitesTrainingMaterials
ColorStore
Sinje
UNDP 124000005832-08
100-12-001578 720.00
4711/30/2006
SatellitesTrainingMaterials
Emman’sBusinessCenter
Sinje
UNDP 124500005838-01
100-12-001578 45.00
4811/30/2006
SatellitesTrainingMaterials
BuchananBuildingMaterials
Sinje
UNDP 124200005840-03
100-12-001578 240.50
4911/30/2006
SatellitesTrainingMaterials
Greenfarm
Sinje
UNDP 124300005835-11
100-12-001578 43.00
5012/5/2006
perdiem andvehicle rentalfor visits tosatellites
SandoM.Gailor Sinje UNDP 1357 585404 10012001578 37.50
Total
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
94 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNDP PROJECT
Date Description payeesatell
iteProje
ctVouche
r #Check
# Bank A/C #Amount( US$)
30,165.63
2007' Sinje
Date Description payeesatellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
11/24/2007
SinjeTrainees Jan.2007SubsistenceAllowance
J.KarmorhAllieu Sinje UNDP 1338
00007340-08
100-12-001578 1,740.00
21/11/2007
Printing ofGraduationT-Shirts(Training Mats.)
Emmanuel O.Cisco Sinje UNDP 1324
00007325-06
100-12-001578 58.00
31/11/2007
T - Shirts forTraineesGraduation(TrainingMats)
EmmanuelBusinessCenter Sinje UNDP 1323
00007324-05
100-12-001578 116.00
41/11/2007
Printing ofTraineesCertificatesGraduation/ALLprograms/TrainingMaterials
AnthonyN.Devreede Sr. Sinje UNDP 1322
00007323-04
100-12-001578 87.00
55/4/2
007
Perdiem toSinje StaffA/c payable
EdwardG.Govah Sinje UNDP 1433
00010844-02
100-12-001578 80.00
61/22/2007
Pmt. forSinjeGraduation
J.Karmorh Allieu Sinje UNDP 1331
00007333-01
100-12-001578 505.00
71/25/2007
SixSecuritiesJan. 2007Perdiem
SamuelM.Garbla Sinje UNDP 1405
00007359-01
100-12-001578 40.00
Total 2,626.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
95 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX V-B,2006 Gbarnga
No DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
17/28/2
006
GbarngaUNDPtraineessub.allowance
EdwinS.Walters
Gbarnga UNDP 979 329203 10012001578 5,430.00
27/28/2
006
SixUNDP/LOICAccountants
A.GonleeZoevah
Gbarnga UNDP 980 329405 10012001578 64.00
37/28/2
006
spare partsandworkmanship forvehicles
IsaacYondoe
Gbarnga UNDP 982 329607 10012001578 416.67
47/25/2
006
Transportingof trainingmaterials
MariasMcwmsZayzay
Gbarnga UNDP 969
10922007 10012001578 325.00
511/30/
2006
six satellitestrainingmaterials
JeetyTradingcorp.
Gbarnga UNDP 1237 582905 10012001578 596.00
611/30/
2006
six satellitestrainingmaterials
NehaBuildingMaterials
Gbarnga UNDP 1226 582804 10012001578 175.00
711/27/
2006
Reimbursement ofaccountantstransportation
MomoG.Kawalai
Gbarnga UNDP 1230 582312 10012001578 15.00
811/21/
2006
Gbarngaemployeesnov.2006salary
EdwinS.Walters
Gbarnga UNDP 1218 483209 10012001578 1,958.78
911/21/
2006
six satellitessecuritiesnov.2009
MomoG.Kawalai
Gbarnga UNDP 1210 482212 10012001578 40.00
1011/20/
2006
Gbarngatraineessub.allowance
EdwinS.Walters
Gbarnga UNDP 1202 481101 10012001578 5,400.00
117/7/20
06
Gbarngatraineessub.allowance
TarwoeI.B.Waylee
Gbarnga UNDP 905
10915608 10012001578 4,530.00
126/23/2
006LOIC/UNDPsix satellites
SamuelS.Bedell
Gbarnga UNDP 875
10912705 10012001578 500.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
96 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX V-B,2006 Gbarnga
No DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
trainingMaterials
136/27/2
006
Gbarngapetty cashLOIC/UNDP
TarwoeIi.B.Waylee
Gbarnga UNDP 878
10913008 10012001578 150.00
146/22/2
006
Gbarngalocaltrainingrenovationmaterials
TarwoeI.B.Waylee
Gbarnga UNDP 873
10912503 10012001578 714.55
156/19/2
006
Ganta &Gbarngarenovationpracticeshades
MomoG.Kawalai
Gbarnga UNDP 859
108951-11 10012001578 32.00
166/9/20
06
printing ofLOIC/UNDPprograms T-shirts
FatuPaasewe
Gbarnga UNDP 852
1089433 10012001578 210.24
176/7/20
06
UNDPtrainees T-Shirts forsevenprograms
Emman'sBusinessCenter
Gbarnga UNDP 851
10894202 10012001578 584.00
1810/30/
2006
Gbarngaemployeesoct.2006salary
EdwinS.Walters
Gbarnga UNDP 1175 479208 10012001578 1,958.78
1911/9/2
006
Gbarngatraineessub.allowance oct.2006
EdwinS.Walters
Gbarnga UNDP 1185 480205 10012001578 5,280.00
2011/9/2
006
six satellitessecuritiesperdiem
MariasMcwmsZayzay
Gbarnga UNDP 1182 479902 10012001578 40.00
2110/16/
2006
154 bags ofcement fortraining atvarioussatellites
Cemenco
Gbarnga UNDP 1155 477201 10012001578 69.00
227/25/2
006
twosatellitestrainingmaterials
FellahBusinesscenter
Gbarnga UNDP 952
10920606 10012001578 200.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
97 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX V-B,2006 Gbarnga
No DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
239/27/2
006
Trainingmaterials forGbarngaand Ganta
FellahBusinessCenter
Gbarnga UNDP 1048 335400 10012001578 726.25
249/27/2
006
Trainingmaterials forGbarnga ,Ganta,Bopolu &Tubmanburg
HassanJaffar
Gbarnga UNDP 1047 335312 10012001578 809.90
259/21/2
006
Gbarngasatellitelocaltrainingmaterials
EdwinS.Walters
Gbarnga UNDP 1031 334012 10012001578 1,576.08
269/12/2
006
GbarngasatelliteemployeesAugust 2006salary
EdwinS.Walters
Gbarnga UNDP 1014 332409 10012001578 1,958.78
279/12/2
006
GbarngasatellitetraineesAugust 2006sub.allowance
EdwinS.Walters
Gbarnga UNDP 1010 332005 10012001578 5,460.00
289/7/20
06
letter headsandevelopesLOIC/UNDPprograms
Nationalprinters
Gbarnga UNDP 1001 3314 10012001578 28.00
299/5/20
06
perdiemnationaloffice staffvisit tosatellites
MariasMcwmsZayzay
Gbarnga UNDP 1000 331311 10012001578 38.00
309/31/06
petty cashandsecuritiesperdiem
EdwinS.Walters
Gbarnga UNDP 998 3302 10012001578 190.00
3110/6/2
006
Monroviaprogramtrainingmaterials &office
MetroStationery store
Gbarnga UNDP 1089 473806 10012001578 276.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
98 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX V-B,2006 Gbarnga
No DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
supplies
3210/6/2
006
Threesatellitesofficesupplies
LionStationery store
Gbarnga UNDP 1087 473604 10012001578 31.00
3310/6/2
006
Fivesatellitesofficesupplies
ShehnyTradinginc
Gbarnga UNDP 1086 473503 10012001578 109.00
3410/6/2
006
Satellitestrainingmaterials
AnarcoTradingEnterprise
Gbarnga UNDP 1082 473011 10012001578 100.00
3510/6/2
006
Monroviaprogram &satellitestrainingmaterials
NehaBuildingMaterials
Gbarnga UNDP 1080 472809 10012001578 84.00
3610/6/2
006
Gbarngatraineessept.2006sub.allowance
EdwinS.Walters
Gbarnga UNDP 1076 472304 10012001578 5,340.00
379/29/2
006
Staffperdiem &vehiclemaintenance
A.GonleeZoevah
Gbarnga UNDP 1072 337912 10012001578 48.00
387/25/2
006
Six satellitesofficesupplies
MetroStationery store
Gbarnga UNDP 946
10920000 10012001578 212.50
397/25/2
006
Parts LOIC -12 trainingmaterials
WilliamT.Bombo
Gbarnga UNDP 944
10919710 10012001578 67.50
407/24/2
006
GbarngaemployeesJuly 2006salary
EdwinS.Walters
Gbarnga UNDP 938
10919003 10012001578 1,958.78
417/10/2
006
Replenishment ofLOIC/UNDPGbarngapetty cash
TarwoeI.B.Waylee
Gbarnga UNDP 922
10919912 10012001578 150.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
99 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX V-B,2006 Gbarnga
No DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
427/10/2
006perdiem foremployees
RebekahM.Bertsche
Gbarnga UNDP 921
10917400 10012001578 118.00
437/10/2
006
Vehiclemaintenance for sixsatellites
WilliamT.Bombo
Gbarnga UNDP 917
unknown 10012001578 76.00
447/10/2
006
LOIC/UNDPGbarngasignboardprinting
McGeorgeToweh
Gbarnga UNDP 913
10916403 10012001578 319.00
457/10/2
006
Payment fortrainingmaterials
TarwoeI.B.Waylee
Gbarnga UNDP 910
10915810 10012001578 1,450.00
4612/18/
2006
Six satellitessecuritiesperdiem forDec.2006
SamuelM.Garbla
Gbarnga UNDP 1396 601408 10012001578 40.00
4712/18/
2006
Gbarngalocaltrainingmaterials
EdwinS.Walters
Gbarnga UNDP 1395 601206 10012001578 1,046.00
4812/14/
2006
GbarngatrainessDec.2006sub.allowance
EdwinS.Walters
Gbarnga UNDP 1389 600600 10012001578 5,340.00
4912/12/
2006
GbarngaemployeesDec.2006salary
EdwinS.Walters
Gbarnga UNDP 1378
unknown 10012001578 1,958.78
5012/11/
2006Gbarngapetty cash
EdwinS.Walters
Gbarnga UNDP 1367 586300 10012001578 150.00
5112/6/2
006
Spare partsto servicevehicleLOIC-12
WilliamT.Bombo
Gbarnga UNDP 1359 585505 10012001578 129.16
5212/5/2
006
perdiem andvehiclerental forvisits tosatellites
SandoM.Gailor
Gbarnga UNDP 1357 585404 10012001578 26.25
5312/5/2
006
perdiem andvehiclerental for
SandoM.Gailor
Gbarnga UNDP 1357 585404 10012001578 100.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
100 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIX V-B,2006 Gbarnga
No DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
visits tosatellites
Total 58,606.00
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
17/28/2
006
Buchanantraineessub.allowance
IsaacBrown
Buchanan UNDP 975 328711 10012001578 3,600.00
27/28/2
006
SixUNDP/LOICAccountants
A.GonleeZoevah
Buchanan UNDP 980 329405 10012001578 64.00
37/28/2
006
spare partsandworkmanship forvehicles
IsaacYondoe
Buchanan UNDP 982 329607 10012001578 416.67
411/30/
2006
six satellitestrainingmaterials
TeetyTradingCorp.
Buchanan UNDP 1237 582905 10012001578 288.00
511/30/
2006
six satellitestrainingmaterials
NehaBuildingMaterials
Buchanan UNDP 1226 582804 10012001578 702.00
611/27/
2006
Reimbursement ofaccountantstransportation
MomoG.Kawalai
Buchanan UNDP 1230 582312 10012001578 15.00
711/21/
2006
Buchananemployeesnov.2006salary
IsaacBrown
Buchanan UNDP 1214 482805 10012001578 2,289.64
811/21/
2006
six satellitessecuritiesnov.2007
MomoG.Kawalai
Buchanan UNDP 1210 482212 10012001578 40.00
911/20/
2006
Buchanantraineessub.allowance
IsaacBrown
Buchanan UNDP 1200 480811 10012001578 3,690.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
101 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
1011/20/
2006
Buchananemployeesoct.2006salary
IsaacBrown
Buchanan UNDP 1194 481505 10012001578 2,289.64
117/7/20
06
Buchanantraineessub.allowance
Albertc.kpassawah
Buchanan UNDP 903
10915406 10012001578 3,870.00
126/23/2
006
LOIC/UNDPsix satellitestrainingmaterials
SamuelS.Bedell
Buchanan UNDP 875
10912705 10012001578 500.00
136/23/2
006
UNDP/LOICBuchananrenovation
SethiBrothersinc
Buchanan UNDP 876
10912806 10012001578 443.50
146/21/2
006parts LOIC-10
williamT.Bombo
Buchanan UNDP 871
109123-01 10012001578 460.00
156/21/2
006constructionof signboard
AllbertC.Kpassawah
Buchanan UNDP 867
10895906 10012001578 133.00
166/9/20
06
printing ofLOIC/UNDPprograms T-shirts
FatuPaasewe
Buchanan UNDP 852
1089433 10012001578 194.40
176/7/20
06
UNDPtrainees T-Shirts forsevenprograms
Emman'sBusinesscenter
Buchanan UNDP 851
10894202 10012001578 540.00
1811/9/2
006
buchanantraineessub.allowance oct.2006
IsaacBrown
Buchanan UNDP 1184 480104 10012001578 3,660.00
1911/9/2
006
six satellitessecuritiesperdiem
MariasMcwmsZayzay
Buchanan UNDP 1182 479902 10012001578 40.00
2010/16/
2006
151 bags ofcement fortraining atvarioussatellites
cCmenco
Buchanan UNDP 1155 477201 10012001578 138.00
219/27/2
006
Trainingmaterials forBuchanan
NehaBuildingMaterial
Buchanan UNDP 1045 335110 10012001578 105.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
102 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
s
229/27/2
006
Trainingmaterials forBuchanan
JeetyTradingCenter
Buchanan UNDP 1046 335211 10012001578 223.70
239/27/2
006
Trainingmaterials forGbarnga ,Ganta,Bopolu &Tubmanburg
HassanJaffar
Buchanan UNDP 1047 335312 10012001578 672.50
249/27/2
006
TrainingmaterialsforBuchanan
Emman'sBusinessCenter
Buchanan UNDP 1044 335009 10012001578 220.00
259/27/2
006
Trainingmaterials forBuchanan
Greenfarm
Buchanan UNDP 1043 334908 10012001578 204.00
269/27/2
006
Trainingmaterials forBuchanan
SethiBrothersInc
Buchanan UNDP 1042 334807 10012001578 525.00
279/27/2
006
Trainingmaterials forBuchananandMonroviaprogram
HassanJaffar
Buchanan UNDP 1041 334706 10012001578 556.00
289/26/2
006
Renovationmaterials forBuchanan
IsaacBrown
Buchanan UNDP 1037 334403 10012001578 1,400.00
299/21/2
006
Buchanansatellitelocaltrainingmaterials
IsaacBrown
Buchanan UNDP 1029 333911 10012001578 1,544.00
309/12/2
006
Buchanansatellitetraineessub.allowance August2006
IsaacBrown
Buchanan UNDP 1008 331904 10012001578 3,690.00
319/7/20
06
letter headsandevelopes
Nationalprinters
Buchanan UNDP 1001 3314 10012001578 28.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
103 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
LOIC/UNDPprograms
329/5/20
06
perdiemnationaloffice staffvisit tosatellites
MariasMcwmsZayzay
Buchanan UNDP 1000 331311 10012001578 38.00
338/31/2
006
Buchanansatellitetrainingmaterials
JeetyTradingCenter
Buchanan UNDP 995 331008 10012001578 56.00
348/31/2
006
petty cashanndsecuritiesperdiem
IsaacBrown
Buchanan UNDP 989 330301 10012001578 190.00
359/12/2
006
BuchananemployeesAug.2006salary
IsaacBrown
Buchanan UNDP 1012 332207 10012001578 2,289.64
3610/6/2
006
Monroviaprogramtrainingmaterials &officesupplies
MetroStationery store
Buchanan UNDP 1089 473806 10012001578 172.75
3710/6/2
006
Fivesatellitesofficesupplies
ShehnyTradinginc
Buchanan UNDP 1086 473503 10012001578 104.10
3810/6/2
006
Buchanansatellitetrainingmaterials
FawazBuildingcenter
Buchanan UNDP 1085 473402 10012001578 434.00
3910/6/2
006
Buchanantraineessept.2006sub.allowance
IsaacBrown
Buchanan UNDP 1074 472102 10012001578 3,690.00
409/29/2
006
Staffperdiem &vehiclemaintenance
A.GonleeZoevah
Buchanan UNDP 1072 337912 10012001578 48.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
104 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
417/25/2
006
UNDP/LOICSatellitesofficesupplies
LionStationery store
Buchanan UNDP 947
10920101 10012001578 94.00
427/25/2
006
Six satellitesofficesupplies
MetroStationery store
Buchanan UNDP 946
10920000 10012001578 100.10
437/25/2
006
Buchananfacilitiesrenovation
IsaacBrown
Buchanan UNDP 945
10919811 10012001578 79.00
447/25/2
006
Parts LOIC -12 trainingmaterials
WilliamT.Bombo
Buchanan UNDP 944
10919710 10012001578 67.50
457/25/2
006
RenovationofLOIC/UNDPfacilities
Shop -N-Save
Buchanan UNDP 943
10919609 10012001578 739.10
467/10/2
006
LOIC/UNDPBuchananemployeesJuly 2006salary
IsaacBrown
Buchanan UNDP 933
10918511 10012001578 2,289.64
477/10/2
006perdiem foremployees
RebekahM.Bertsche
Buchanan UNDP 921
10917400 10012001578 118.00
487/10/2
006
Vehiclemaintenance for sixsatellites
WilliamT.Bombo
Buchanan UNDP 917
unknown 10012001578 76.00
4912/4/2
006
PMT. FORGOODS ONACCOUNT
AYZIK S.GHARIBSTORE
BUCHANAN UNDP 1247
00005850-00
100-12-001578 56.00
5012/4/2
006OFFICESUPPLIES
LIONSTATIONERYSTORE
BUCHANAN UNDP 1249
00005843-06
100-12-001578 145.00
5112/4/2
006TRAININGMATERIALS
EAGLEELECTRICALCORP.
BUCHANAN UNDP 1250
00005845-08
100-12-001578 20.00
5211/30/
2006
SATELLITESTRAININGMATERIALS
HASSANJANAR
BUCHANAN UNDP 1239
00005831-07
100-12-001578 640.80
5311/30/
2006SATELLITESTRAINING
JAMILM.
BUCHANAN UNDP 1246
00005839-02
100-12-001578 101.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
105 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
MATERIALS SCAFF &BROTHERS
5411/30/
2006
SATELLITESTRAININGMATERIALS
RAJENTERPRISEINC
BUCHANAN UNDP 1238
00005830-06
100-12-001578 30.00
5511/30/
2006
SATELLITESTRAININGMATERIALS
ANARCOTRADING ENT.INC
BUCHANAN UNDP 1244
00005837-00
100-12-001578 132.00
5612/18/
2006
Six satellitessecuritiesperdiem forDec.2006
SamuelM.Garbla
Buchanan UNDP 1396 601408 10012001578 40.00
5712/14/
2006
BuchanantraineesDec.2006sub.allowance
IsaacBrown
Buchanan UNDP 1387 600411 10012001578 3,690.00
5812/12/
2006
BuchananemployeesDec.2006salary
IsaacBrown
Buchanan UNDP 1376 587209 10012001578 2,289.64
5912/11/
2006
Re-establishment ofBuhananpetty cash
IsaacBrown
Buchanan UNDP 1365 586111 10012001578 150.00
6012/6/2
006
LOIC/UNDPBuchananlocaltrainingmaterials
IsaacBrown
Buchanan UNDP 1361 585707 10012001578 1,363.36
6112/6/2
006
Spare partsto servicevehicleLOIC-12
WilliamT.Bombo
Buchanan UNDP 1359 585505 10012001578 129.16
Total 51,914.84
,2007 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
106 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
11/24/2
007
BUCHANANTRAINEESJAN. 2007SUBSISTENTALLOWANCE
ISAACBROWN
BUCHANAN UNDP 1339
00007341-09
100-12-001578 3,690.00
21/11/2
007
PRINTINGOFGRADUATION T-SHIRTS(TRAININGMATS.)
EMMANUEL O.CISCO
BUCHANAN UNDP 1324
00007325-06
100-12-001578 123.00
31/11/2
007
T - SHIRTSFORTRAINEESGRADUATION(TRAININGMATS)
EMMANUELBUSINESSCENTER
BUCHANAN UNDP 1323
00007324-05
100-12-001578 246.00
41/25/2
007
BUCHANANSATELLITEEMPLOYEESNET SALARY&INCENTIVEFOR JAN.2007
ISAACBROWN
BUCHANAN UNDP 1347
00007349-04
100-12-001578 2,289.64
51/11/2
007
PRINTNGOFTRAINEESCERTIFICATE -GRADUATION/ ALLPROGRAM/TRAININGMATERIALS
ANTHONYN.DEVREEDESR.
BUCHANAN UNDP 1322
00007323-04
100-12-001578 184.50
61/22/2
007
PMT. FORBUCHANANGRADUATION
ISAACBROWN
BUCHANAN UNDP 1332
00007334-02
100-12-001578 505.00
71/25/2
007
SIXSECURITIESJAN. 2007
SAMUELM.GARBLA
BUCHANAN UNDP 1405
00007359-01
100-12-001578 40.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
107 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
PERDIEM
Total 7,078.14
APPENDIXV-D
,2006 Bopolu
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
17/28/2
006
Bopolutraineessub.allowance
SamuelGarbla
Bopolu UNDP 978 329102 10012001578 6,000.00
27/28/2
006
SixUNDP/LOICAccountants
A.GonleeZoevah
Bopolu UNDP 980 329405 10012001578 64.00
37/28/2
006
spare partsandworkmanship forvehicles
IsaacYondoe
Bopolu UNDP 982 329607 10012001578 416.66
47/25/2
006
Transportingof trainingmaterials
MariasMcwmsZayzay
Bopolu UNDP 969
10922007 10012001578 450.00
511/30/
2006
six satellitestrainingmaterials
JeetyTradingcorp.
Bopolu UNDP 1237 582905 10012001578 543.00
611/30/
2006
six satellitestrainingmaterials
NehaBuildingmaterials
Bopolu UNDP 1226 582804 10012001578 235.00
711/27/
2006
Reimbursement ofaccountantstransportation
MomoG.Kawalai
Bopolu UNDP 1230 582312 10012001578 20.00
811/21/
2006
Bopoluemployeesnov.2006net salary
SamuelGarbla
Bopolu UNDP 1219 483310 10012001578 1,853.79
911/21/
2006
six satellitessecuritiesnov.2006
MomoG.Kawalai
Bopolu UNDP 1210 482212 10012001578 40.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
108 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
1011/20/
2006
Bopoluemployeesoct.2006salary
SamuelM.Garbla
Bopolu UNDP 1205 482010 10012001578 1,853.79
1111/20/
2006
Bopolutraineessub.allowance
SamuelM.Garbla
Bopolu UNDP 1204 480912 10012001578 6,000.00
126/23/2
006
LOIC/UNDPsix satellitestrainingmaterials
SamuelS.Bedell
Bopolu UNDP 875
10912705 10012001578 500.00
136/27/2
006
Bopolurenovationmaterials
IsaacM.Dolo
Bopolu UNDP 879
10913210 10012001578 1,540.00
146/9/20
06
printing ofLOIC/UNDPprograms T-shirts
FatuPaasewe
Bopolu UNDP 852
1089433 10012001578 267.84
156/7/20
06
UNDPtrainees T-Shirts forsevenprograms
Emman'sBusinesscenter
Bopolu UNDP 851
10894202 10012001578 744.00
1611/9/2
006
six satellitessecuritiesnov.2006
MariasMcwmsZayzay
Bopolu UNDP 1182 479902 10012001578 40.00
1711/8/2
006
Bopolutraineessub.allowance oct.2006
SamuelM.Garbla
Bopolu UNDP 1179 479612 10012001578 6,000.00
1810/16/
2006
152 bags ofcement fortraining atvarioussatellites
Cemenco
Bopolu UNDP 1155 477201 10012001578 172.50
199/13/2
006
BopoluemployeesAugust 2006salary
MariasMcwmsZayzay
Bopolu UNDP 1024 333406 10012001578 1,853.79
209/13/2
006
BopolutraineesAugust 2006sub.allowance
MariasMcwmsZayzay
Bopolu UNDP 1023 333305 10012001578 6,030.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
109 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
219/7/20
06
Bopolusatellite sitepaymentfromNov.1,2005-Oct.31,2006
HarrisTarnuesr
Bopolu UNDP 1002 331500 10012001578 625.00
229/7/20
06
letter headsandevelopesLOIC/UNDPprograms
Nationalprinters
Bopolu UNDP 1001 3314 10012001578 28.00
239/5/20
06
perdiemnationaloffice staffvisit tosatellites
MariasMcwmsZayzay
Bopolu UNDP 1000 331311 10012001578 38.00
248/31/2
006
petty cashandsecuritiesperdiem
SamuelG.Garbla
Bopolu UNDP 994 330705 10012001578 190.00
2510/6/2
006
Monroviaprogramtrainingmaterials &officesupplies
MetroStationery store
Bopolu UNDP 1089 473806 10012001578 135.75
2610/6/2
006
Monroviaprogram &foursatellitestrainingmaterials
Buchananbuildingmaterials
Bopolu UNDP 1088 473705 10012001578 80.00
2710/6/2
006
Threesatellitesofficesupplies
LionStationery store
Bopolu UNDP 1087 473604 10012001578 37.50
2810/6/2
006
Fivesatellitesofficesupplies
ShehnyTradinginc
Bopolu UNDP 1086 473503 10012001578 162.70
2910/6/2
006
Monroviaprogram &satellitestrainingmaterials
Emman'sBusinessCenter
Bopolu UNDP 1083 473200 10012001578 235.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
110 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
3010/6/2
006
Satellitestrainingmaterials
AnarcoTradingEnterprise
Bopolu UNDP 1082 473011 10012001578 125.00
3110/6/2
006
Monroviaprogram &satellitestrainingmaterials
Nehabuildingmaterials
Bopolu UNDP 1080 472809 10012001578 369.00
3210/6/2
006
Tubmanburg & Bopolusatellitestrainingmaterials
Greenfarm
Bopolu UNDP 1079 472708 10012001578 98.00
3310/6/2
006
BopolutraineesSept. 2006sub.allowance
MariasMcwmsZayzay
Bopolu UNDP 1078 472506 10012001578 5,970.00
349/29/2
006
Staffperdiem &vehiclemaintenance
A.GonleeZoevah
Bopolu UNDP 1072 337912 10012001578 48.00
359/29/2
006
Buchanantrainingmaterialsand traineesI.D cards
MariasMcwmsZayzay
Bopolu UNDP 1068 337300 10012001578 1,843.00
367/25/2
006
UNDP/LOICSatellitesofficesupplies
LionStationery store
Bopolu UNDP 947
10920101 10012001578 110.00
377/25/2
006
Six satellitesofficesupplies
MetroStationery store
Bopolu UNDP 946
10920000 10012001578 114.00
387/25/2
006
Parts LOIC -12 trainingmaterials
WilliamT.Bombo
Bopolu UNDP 944
10919710 10012001578 67.50
397/24/2
006
BopoluemployeesJuly 2006salary
SamuelM.Garbla
Bopolu UNDP 939
10919104 10012001578 2,011.43
407/10/2
006LOIC/UNDPBopolu
IsaacBrown
Bopolu UNDP 923
10917602 10012001578 1,801.88
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
111 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
employeesJune 2006salary
417/10/2
006
Vehiclemaintenance for sixsatellites
WilliamT.Bombo
Bopolu UNDP 917
unknown 10012001578 76.00
427/10/2
006
LOIC/UNDPBopolutraineesJune 2006sub.allowance
IsaacBrown
Bopolu UNDP 912 109163 10012001578 6,000.00
4312/18/
2006
Six satellitessecuritiesperdiem forDec.2006
SamuelM.Garbla
Bopolu UNDP 1396 601408 10012001578 40.00
4412/18/
2006
BopoluemployeesDec.2006salary
SamuelM.Garbla
Bopolu UNDP 1394 601105 10012001578 1,975.79
4512/11/
2006
Re-establishment of Bopolupetty cash
SamuelM.Garbla
Bopolu UNDP 1369 586502 10012001578 150.00
4612/6/2
006
Spare partsto servicevehicleLOIC-12
WilliamT.Bombo
Bopolu UNDP 1359 585505 10012001578 129.16
4712/5/2
006
LOIC/UNDPBopolu localtrainingmaterials
SamuelM.Garbla
Bopolu UNDP 1356 5853 10012001578 1,914.00
4812/27/
2006
Bopolutrainingfacilities
SamuelK.Baker
Bopolu UNDP 1306 602607 10012001578 625.00
Total 59,624.08
,2007 Bopolu
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
11/24/2
007BOPOLUTRAINEES
SAMUELM.
BOBOLU UNDP 1343
00007346-01
100-12-001578 6,030.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
112 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
JAN. 2007SUBSISTENTALLOWANCE
GARBLA
21/11/2
007
PRINTINGOFGRADUATION T-SHIRTS(TRAININGMATS.)
EMMANUEL O.CISCO
BOPOLU UNDP 1324
00007325-06
100-12-001578 200.00
31/11/2
007
T - SHIRTSFORTRAINEESGRADUATION(TRAININGMATS)
EMMANUELBUSINESSCENTER
BOPOLU UNDP 1323
00007324-05
100-12-001578 400.00
41/25/2
007
BOPOLUJANUARY2007EMPLOYEESSALARY(NET)
SAMUELM.GARBLA
BOPOLU UNDP 1401
00007353-08
100-12-001578 1,975.79
51/11/2
007
PRINTNGOFTRAINEESCERTIFICATE -GRADUATION/ ALLPROGRAM/TRAININGMATERIALS
ANTHONYN.DEVREEDESR.
BOPOLU UNDP 1322
00007323-04
100-12-001578 300.00
61/22/2
007
PMT. FORBOPOLUGRADUATION
SAMUELM.GARBLA
BOPOLU UNDP 1336
00007338-06
100-12-001578 505.00
71/25/2
007
SIXSECURITIESJAN. 2007PERDIEM
SAMUELM.GARBLA
BOPOLU UNDP 1405
00007359-01
100-12-001578 25.00
812/4/2
006OFFICESUPPLIES
LIONSTATIONERY
BOPOLU UNDP 1249
00005843-06
100-12-001578 295.65
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
113 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
STORE
911/30/
2006
SATELLITESTRAININGMATERIALS
HASSANJANAR
BOPOLU UNDP 1239
00005831-07
100-12-001578 1,348.00
1011/30/
2006
SATELLITESTRAININGMATERIALS
BUCHANANBUILDINGMATERIALS
BOPOLU UNDP 1242
00005840-03
100-12-001578 1,040.00
Total 12,119.44
APPENDIXV-E
,2006Tubmanburg
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
17/28/2
006
Tubmanburg traineessub.allowance
A.GonleeZoevah
Tubmanburg UNDP 977 328900 10012001578 6,090.00
27/28/2
006
SixUNDP/LOICAccountants
A.GonleeZoevah
Tubmanburg UNDP 980 329405 10012001578 48.00
37/28/2
006
spare partsandworkmanship forvehicles
IsaacYondoe
Tubmanburg UNDP 982 329607 10012001578 416.66
47/25/2
006
Transportingof trainingmaterials
MariasMcwmsZayzay
Tubmanburg UNDP 969
10922007 10012001578 250.00
511/30/
2006
six satellitestrainingmaterials
JeetyTradingCorp.
Tubmanburg UNDP 1237 582905 10012001578 369.50
611/30/
2006
six satellitestrainingmaterials
NehaBuildingmaterials
Tubmanburg UNDP 1226 582804 10012001578 932.00
711/27/
2006
Reimbursement ofaccountants
MomoG.Kawalai
Tubmanburg UNDP 1230 582312 10012001578 10.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
114 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
transportation
811/21/
2006
six satellitessecuritiesnov.2010
MomoG.Kawalai
Tubmanburg UNDP 1210 482212 10012001578 40.00
911/20/
2006
Tubmanburg traineessub.allowance
A.GonleeZoevah
Tubmanburg UNDP 1203 480710 10012001578 6,120.00
1011/20/
2006
tubmanburgemployeesoc.2006salary
A.GonleeZoevah
Tubmanburg UNDP 1195 481606 10012001578 2,694.36
116/30/2
006
tubmanburglocaltrainingmaterials
A.GonleeZoevah
Tubmanburg UNDP 883
10913601 10012001578 1,424.00
126/23/2
006
LOIC/UNDPsix satellitestrainingmaterials
SamuelS.Bedell
Tubmanburg UNDP 875
10912705 10012001578 500.00
136/22/2
006
tubmanburglocalrenovationmaterials
A.GonleeZoevah
Tubmanburg UNDP 874
10912604 10012001578 893.30
146/21/2
006
tubmanburgpetty cashLOIC/UNDP
A.GonleeZoevah
Tubmanburg UNDP 865
10895805 10012001578 150.00
156/9/20
06
printing ofLOIC/UNDPprograms T-shirts
FatuPaasewe
Tubmanburg UNDP 852
1089433 10012001578 360.00
166/7/20
06
UNDPtrainees T-Shirts forsevenprograms
Emman'sBusinesscenter
Tubmanburg UNDP 851
10894202 10012001578 1,000.00
177/25/2
006
LOIC/UNDPTubmanburg renovationmaterials
CityBuilders
Tubmanburg UNDP 958
10921212 10012001578 75.00
1811/8/2
006
tubmanburgtraineessub.allowance oct.2006
A.GonleeZoevah
Tubmanburg UNDP 1178 479511 10012001578 6,120.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
115 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
1911/9/2
006
six satellitessecuritiesperdiem
MariasMcwmsZayzay
Tubmanburg UNDP 1182 479902 10012001578 40.00
2010/16/
2006
150 bags ofcement fortraining atvarioussatellites
Cemenco
Tubmanburg UNDP 1155 477201 10012001578 138.00
217/7/20
06
Tubmanburg traineessub.allowance
A.GonleeZoevah
Tubmanburg UNDP 906
10915709 10012001578 5,700.00
2211/21/
2006
tubmanburgemployeesnov.2006salary
A.GonleeZoevah
Tubmanburg UNDP 1217 483108 10012001578 2,694.36
239/27/2
006
Trainingmaterials forGbarnga ,Ganta,Bopolu &Tubmanburg
HassanJaffar
Tubmanburg UNDP 1047 335312 10012001578 730.00
249/21/2
006
Tubmanburg localtrainingmaterials
A.GonleeZoevah
Tubmanburg UNDP 1028 333810 10012001578 2,600.26
259/12/2
006
Tubmanburg satellitesub.allowance August2006
A.GonleeZoevah
Tubmanburg UNDP 1011 332106 10012001578 6,120.00
269/7/20
06
letter headsandevelopesLOIC/UNDPprograms
Nationalprinters
Tubmanburg UNDP 1001 3314 10012001578 28.00
279/5/20
06
perdiemnationaloffice staffvisit tosatellites
MariasMcwmsZayzay
Tubmanburg UNDP 1000 331311 10012001578 38.00
288/31/2
006
petty cashanndsecurities
A.GonleeZoevah
Tubmanburg UNDP 992 330604 10012001578 190.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
116 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
perdiem
299/12/2
006
Tubmanburg employeesAug.2006salary
A.GonleeZoevah
Tubmanburg UNDP 1016 332611 10012001578 2,694.36
3010/6/2
006
Monroviaprogramtrainingmaterials &officesupplies
MetroStationery store
Tubmanburg UNDP 1089 473806 10012001578 99.25
3110/6/2
006
Monroviaprogram &foursatellitestrainingmaterials
Buchananbuildingmaterials
Tubmanburg UNDP 1088 473705 10012001578 99.00
3210/6/2
006
Fivesatellitesofficesupplies
ShehnyTradinginc
Tubmanburg UNDP 1086 473503 10012001578 149.70
3310/6/2
006
Monroviaprogram &satellitestrainingmaterials
Emman'sBusinessCenter
Tubmanburg UNDP 1083 473200 10012001578 235.00
3410/6/2
006
Satellitestrainingmaterials
AnarcoTradingEnterprise
Tubmanburg UNDP 1082 473011 10012001578 94.00
3510/6/2
006
Monroviaprogram &satellitestrainingmaterials
Nehabuildingmaterials
Tubmanburg UNDP 1080 472809 10012001578 335.00
3610/6/2
006
Tubmanburg & Bopolusatellitestrainingmaterials
Greenfarm
Tubmanburg UNDP 1079 472708 10012001578 92.00
3710/6/2
006
Tubmanburg traineessept.2006sub.
A.GonleeZoevah
Tubmanburg UNDP 1077 472405 10012001578 6,120.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
117 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
Allowance
389/29/2
006
Staffperdiem &vehiclemaintenance
A.GonleeZoevah
Tubmanburg UNDP 1072 337912 10012001578 48.00
397/25/2
006
UNDP/LOICSatellitesofficesupplies
LionStationery store
Tubmanburg UNDP 947
10920101 10012001578 115.00
407/25/2
006
Six satellitesofficesupplies
MetroStationery store
Tubmanburg UNDP 946
10920000 10012001578 131.00
417/25/2
006
Parts LOIC -12 trainingmaterials
WilliamT.Bombo
Tubmanburg UNDP 944
10919710 10012001578 67.50
427/24/2
006
LOIC/UNDPTubmanburg employeesJuly 2006salary
A.GonleeZoevah
Tubmanburg UNDP 935
10918700 10012001578 2,694.36
437/10/2
006
Replenishment ofLOIC/UNDPTubmanburg petty cash
A.GonleeZoevah
Tubmanburg UNDP 929
10918107 10012001578 150.00
447/10/2
006
Vehiclemaintenance for sixsatellites
WilliamT.Bombo
Tubmanburg UNDP 917
unknown 10012001578 76.00
457/11/2
006
Tubmanburg employeesJune 2006salary
A.GonleeZoevah
Tubmanburg UNDP 915
10916605 10012001578 2,571.82
4612/18/
2006
Six satellitessecuritiesperdiem forDec.2006
SamuelM.Garbla
Tubmanburg UNDP 1396 601408 10012001578 40.00
4712/14/
2006
Tubmanburg traineesDec.2006sub.allowance
A.GonleeZoevah
Tubmanburg UNDP 1390 600701 10012001578 6,120.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
118 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
4812/12/
2006
Tubmanburg employeesDec.2006salary
A.GonleeZoevah
Tubmanburg UNDP 1379 5876 10012001578 2,694.36
4912/11/
2006
Re-establishment ofTubmanburg petty cash
A.GonleeZoevah
Tubmanburg UNDP 1368 586401 10012001578 150.00
5012/6/2
006
Spare partsto servicevehicleLOIC-12
WilliamT.Bombo
Tubmanburg UNDP 1359 585505 10012001578 129.16
5112/5/2
006
perdiem andvehiclerental forvisits tosatellites
SandoM.Gailor
Tubmanburg UNDP 1357 585404 10012001578 26.25
5212/5/2
006
perdiem andvehiclerental forvisits tosatellites
SandoM.Gailor
Tubmanburg UNDP 1357 585404 10012001578 37.50
5312/5/2
006
LOIC/UNDPTubmanburg trainingmaterials
A.GonleeZoevah
Tubmanburg UNDP 1355 585101 10012001578 1,767.63
5411/30/
2006
SATELLITESTRAININGMATERIALS
COLORSTORE
Tubmanburg UNDP 1240
00005832-08
100-12-001578 1,430.00
5511/30/
2006
SATELLITESTRAININGMATERIALS
EMMAN'SBUSINESSCENTER
Tubmanburg UNDP 1245
00005838-01
100-12-001578 163.00
5611/30/
2006
SATELLITESTRAININGMATERIALS
JAMILM.SCAFF &BROTHERS
Tubmanburg UNDP 1246
00005839-02
100-12-001578 86.00
5711/30/
2006
SATELLITESTRAININGMATERIALS
RAJENTERPRISEINC
Tubmanburg UNDP 1238
00005830-06
100-12-001578 60.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
119 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
5811/30/
2006
SATELLITESTRAININGMATERIALS
GREENFARM
Tubmanburg UNDP 1243
00005835-11
100-12-001578 105.00
59 Total 74,352.33
,2007Tubmanburg
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
11/12/2
007
UNDPTUBMANBURGSATELLITETRAININGMATERIALS
A.GONLEEZOEVAH
TUBMANBURG UNDP 1326
00007327-08
100-12-001578 243.00
21/11/2
007
PRINTINGOFGRADUATION T-SHIRTS(TRAININGMATS.)
EMMANUEL O.CISCO
TUBMANBURG UNDP 1324
00007325-06
100-12-001578 204.00
31/11/2
007
T - SHIRTSFORTRAINEESGRADUATION(TRAININGMATS)
EMMANUELBUSINESSCENTER
TUBMANBURG UNDP 1323
00007324-05
100-12-001578 408.00
41/25/2
007
TUBMANBURGSATELLITESUBSISTANCEALLOWANCE FOR THEMONTH OFJAN. 2007
A.GONLEEZOEVAH
TUBMANBURG UNDP 1344
00007356-11
100-12-001578 6,120.00
51/25/2
007
SINJESATELLITEEMPLOYEESSALARY &INCENTIVEFOR THEMOTNH OF
J.KARMORHALLIEU
TUBMANBURG UNDP 1346
00007360-02
100-12-001578 1,729.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
120 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-C
,2006 Buchanan
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
JANUARY2007
61/25/2
007
TUBMANBURGSATELLITEEMPLOYEESNET SALARY&INCENTIVEFOR THEMONTH OFJAN. 2007
A.GONLEEZOEVAH
TUBMANBURG UNDP 1349
00007351-06
100-12-001578 2,694.36
71/11/2
007
PRINTNGOFTRAINEESCERTIFICATE -GRADUATION/ ALLPROGRAM/TRAININGMATERIALS
ANTHONYN.DEVREEDESR.
TUBMANBURG UNDP 1322
00007323-04
100-12-001578 306.00
83/16/2
007
ANIMALFEEDING &MEDICATION
WORLORBAH D.TARNUE
TUBMANBURG UNDP 1421
00007371-00
100-12-001578 250.00
91/22/2
007
PMT. FORTUBMANBURGGRADUATION
A.GONLEEZOEVAH
TUBMANBURG UNDP 1335
00007332-05
100-12-001578 505.00
101/25/2
007
SIXSECURITIESJAN. 2007PERDIEM
SAMUELM.GARBLA
TUBMANBURG UNDP 1405
00007359-01
100-12-001578 40.00
Total 12,499.36
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
121 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-D
,2006 Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
17/28/2
006
Gantatraineessub.allowance
MomoG.Kawalai Ganta UNDP 976 328812 10012001578 6,630.00
27/28/2
006
SixUNDP/LOICAccountants
A.GonleeZoevah Ganta UNDP 980 329405 10012001578 64.00
37/28/2
006
spare partsandworkmanship forvehicles
IsaacYondoe Ganta UNDP 982 329607 10012001578 416.67
47/25/2
006
Transportingof trainingmaterials
MariasMcwmsZayzay Ganta UNDP 969
10922007 10012001578 400.00
511/30/
2006
six satellitestrainingmaterials
JeetyTradingCorp. Ganta UNDP 1237 582905 10012001578 953.00
611/30/
2006
six satellitestrainingmaterials
NehaBuildingMaterials Ganta UNDP 1226 582804 10012001578 500.00
711/27/
2006
reimbursement ofaccountantstransportation
MomoG.Kawalai Ganta UNDP 1230 582312 10012001578 20.00
811/21/
2006
Gantaemployeesnov.2006salary
MomoG.Kawalai Ganta UNDP 1216 483007 10012001578 2,238.99
911/21/
2006
six satellitessecuritiesnov.2008
MomoG.Kawalai Ganta UNDP 1210 482212 10012001578 40.00
1011/20/
2006
Gantatraineessub.allowance
MomoG.Kawalai Ganta UNDP 1201
unknown 10012001578 6,510.00
117/6/20
06
perdiem forgantaaccountant
MomoG.Kawalai Ganta UNDP 893
10914308 10012001578 80.00
127/7/20
06
Gantatraineessub.allowance
MomoG.Kawalai Ganta UNDP 904
10915507 10012001578 6,630.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
122 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-D
,2006 Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
136/28/2
006
LOIC/UNDPGanta localtrainingmaterials
MomoG.Kawalai Ganta UNDP 882
10913412 10012001578 1,465.00
146/23/2
006
LOIC/UNDPsix satellitestrainingmaterials
SamuelS.Bedell Ganta UNDP 875
10912705 10012001578 500.00
156/22/2
006
petty cashLOIC/UNDPgantasatellite
MomoG.Kawalai Ganta UNDP 872
10912404 10012001578 150.00
166/19/2
006
Ganta &Gbarngarenovationpracticeshades
MomoG.Kawalai Ganta UNDP 859
108951-11 10012001578 852.00
176/9/20
06
printing ofLOIC/UNDPprograms T-shirts
FatuPaasewe Ganta UNDP 852
1089433 10012001578 328.32
186/7/20
06
UNDPtrainees T-Shirts forsevenprograms
Emman'sBusinesscenter Ganta UNDP 851
10894202 10012001578 912.00
1911/9/2
006
six satellitessecuritiesperdiem
MariasMcwmsZayzay Ganta UNDP 1182 479902 10012001578 40.00
2011/9/2
006
gantatraineessub.allowance oct.2006
MomoG.Kawalai Ganta UNDP 1181 479801 10012001578 6,510.00
2110/16/
2006
153 bags ofcement fortraining atvarioussatellites
Cemenco Ganta UNDP 1155 477201 10012001578 172.50
229/27/2
006
Trainingmaterials forGbarngaand Ganta
FellahBusinessCenter Ganta UNDP 1048 335400 10012001578 489.00
239/27/2
006
Trainingmaterials forGbarnga
FellahBusinessCenter Ganta UNDP 1048 335400 10012001578 489.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
123 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-D
,2006 Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
and Ganta
249/21/2
006
Gantasatellitelocaltrainingmaterials
MomoG.Kawalai Ganta UNDP 1032 334100 10012001578 1,628.00
259/12/2
006
Gantasatellitetraineessub.allowance August2006
MomoG.Kawalai Ganta UNDP 1015 332510 10012001578 6,630.00
269/7/20
06
letter headsandevelopesLOIC/UNDPprograms
Nationalprinters Ganta UNDP 1001 3314 10012001578 28.00
279/5/20
06
perdiemnationaloffice staffvisit tosatellites
MariasMcwmsZayzay Ganat UNDP 1000 331311 10012001578 38.00
288/31/2
006
petty cashanndsecuritiesperdiem
MomoG.Kawalai Ganta UNDP 993 331109 10012001578 190.00
299/12/2
006
GantaemployeesAug.2006salary
MomoG.Kawalai Ganta UNDP 1013 332308 10012001578 2,238.99
3010/6/2
006
Monroviaprogramtrainingmaterials &officesupplies
MetroStationery store Ganta UNDP 1089 473806 10012001578 295.50
3110/6/2
006
Monroviaprogram &foursatellitestrainingmaterials
Buchananbuildingmaterials Ganta UNDP 1088 473705 10012001578 65.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
124 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-D
,2006 Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
3210/6/2
006
Monroviaprogram &satellitestrainingmaterials
Emman'sBusinessCenter Ganta UNDP 1083 473200 10012001578 320.00
3310/6/2
006
Monroviaprogram &satellitestrainingmaterials
Nehabuildingmaterials Ganta UNDP 1080 472809 10012001578 105.00
3410/6/2
006
Gantatraineessept.2006sub.allowance
MomoG.Kawalai Ganta UNDP 1075 472203 10012001578 6,480.00
359/29/2
006
Staffperdiem &vehiclemaintenance
A.GonleeZoevah Ganta UNDP 1072 337912 10012001578 48.00
369/29/2
006
Gantatrainees I.Dcards
MomoG.Kawalai Ganta UNDP 1067 337205 10012001578 285.00
377/25/2
006
Ganta &Buchanantrainingmaterials
Colorstore Ganta UNDP 951
10920404 10012001578 226.00
387/25/2
006
UNDP/LOICSatellitesofficesupplies
LionStationery store Ganta UNDP 947
10920101 10012001578 130.00
397/25/2
006
Six satellitesofficesupplies
MetroStationery store Ganta UNDP 946
10920000 10012001578 129.75
407/25/2
006
Parts LOIC -12 trainingmaterials
WilliamT.Bombo Ganta UNDP 944
10919710 10012001578 67.50
417/24/2
006
LOIC/UNDPGantaemployeesJuly 2006salary
MomoG.Kawalai Ganta UNDP 936
10918801 10012001578 2,238.99
427/10/2
006
Vehiclemaintenance for six
WilliamT.Bombo Ganta UNDP 917
unknown 10012001578 76.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
125 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-D
,2006 Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
satellites
437/10/2
006
LOIC/UNDPGantaemployeesJune 2006salary
MomoG.Kawalai Ganta UNDP 908
10915911 10012001578 2,238.99
4412/18/
2006
Six satellitessecuritiesperdiem forDec.2006
SamuelM.Garbla Ganta UNDP 1396 601408 10012001578 40.00
4512/14/
2006
GantatraineesDec.2006sub.allowance
MomoG.Kawalai Ganta UNDP 1388 600512 10012001578 6,510.00
4612/12/
2006
GantaemployeesDec.2006salary
MomoG.Kawalai Ganta UNDP 1377 587310 10012001578 2,238.99
4712/11/
2006
Re-establishment of Gantapetty cash
MomoG.Kawalai Ganta UNDP 1366 586212 10012001578 150.00
4812/6/2
006
LOIC/UNDPGantapurchase oflocaltrainingmaterials
MomoG.Kawalai Ganta UNDP 1362 585808 10012001578 1,377.91
4912/6/2
006
Spare partsto servicevehicleLOIC-12
WilliamT.Bombo Ganta UNDP 1359 585505 10012001578 129.16
5012/5/2
006
perdiem andvehiclerental forvisits tosatellites
SandoM.Gailor Ganta UNDP 1357 585404 10012001578 100.00
5111/30/
2006
SATELLITESTRAININGMATERIALS
HASSANJANAR
GANTA UNDP 1239
00005831-07
100-12-001578 1,093.00
5211/30/
2006
SATELLITESTRAININGMATERIALS
RAJENTERPRISE
GANTA UNDP 1238
00005830-06
100-12-001578 115.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
126 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-D
,2006 Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
INC
5311/30/
2006
SATELLITESTRAININGMATERIALS
ANARCOTRADING ENT.INC
GANTA UNDP 1244
00005837-00
100-12-001578 77.00
5411/30/
2006
SATELLITESTRAININGMATERIALS
BUCHANANBUILDINGMATERIALS
GANTA UNDP 1242
00005840-03
100-12-001578 832.00
5511/30/
2006
SATELLITESTRAININGMATERIALS
FELLAHBUSINESSCENTER
GANTA UNDP 1241
00005833-09
100-12-001578 563.75
Total 73,076.01
2007' Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
11/24/2
007
GANTATRAINEESJAN. 2007SUBSISTENTALLOWANCE
MOMOG.KAWALAI
GANTA UNDP 1340
00007344-12
100-12-001578 6,510.00
21/11/2
007
PRINTINGOFGRADUATION T-SHIRTS(TRAININGMATS.)
EMMANUEL O.CISCO
GANTA UNDP 1324
00007325-06
100-12-001578 217.00
31/11/2
007
T - SHIRTSFORTRAINEESGRADUATION(TRAININGMATS)
EMMANUELBUSINESSCENTER
GANTA UNDP 1323
00007324-05
100-12-001578 434.00
41/8/20
07
GANTATRAININGMATERIALS
MOMOG.KAWALA
GANTA UNDP 1314
00006035-03
100-12-001578 250.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
127 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-D
,2006 Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
(ADV. PMT) I
51/25/2
007
GANASATELLITEEMPLOYEESNET SALARY&INCENTIVEFOR THEMONTH OFJAN. 2007
MOMOG.KAWALAI
GANTA UNDP 1348
0000736-05
100-12-001578 2,238.99
61/11/2
007
PRINTNGOFTRAINEESCERTIFICATE -GRADUATION/ ALLPROGRAM/TRAININGMATERIALS
ANTHONYN.DEVREEDESR.
GANTA UNDP 1322
00007323-04
100-12-001578 325.50
73/16/2
007
ADVANCEPMT TOGANTASATELLITEDUE FROMLOICBOARD-INTERFUNDPAYABLEDUE FROMBOARD
MOMOG.KAWALAI
GANTA UNDP 1422
00007374-03
100-12-001578 750.00
86/22/2
007
REPAIR OFGANTASATELLITEDAMAGEDFACILITIES
MOMOG.KAWALAI
GANTA UNDP 1435
00010846-04
100-12-001578 1,600.00
91/22/2
007
PMT. FORGANTAGRADUATION
MOMOG.KAWALAI
GANTA UNDP 1333
000077335-03
100-12-001578 505.00
101/25/2
007
SIXSECURITIESJAN. 2007PERDIEM
SAMUELM.GARBLA
GANTA UNDP 1405
00007359-01
100-12-001578 40.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
128 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-D
,2006 Ganta
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
Total 12,870.49
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
17/28/2
006
Monroviaprogramtraineessub.allowance
samuels.bedell
monroviaprogram UNDP 973 329001 10012001578 10,590.00
211/21/
2006
monroviaprogramemployeesnov.2006salary
samuels.bedell
monroviaprogram UNDP 1215 482906 10012001578 5,005.35
311/20/
2006
monroviaprogramemployeesoct.2006salary
samuelm.garbla
monroviaprogram UNDP 1191 481303 10012001578 5,005.35
411/20/
2006
Monroviaprogramtraineessub.allowance
samuels.bedell
monroviaprogram UNDP 1190 480609 10012001578 10,620.00
57/4/20
06
monroviaprogramtailoringttrainingmaterials
colorstore
monroviaprogram UNDP 887
10914005 10012001578 62.00
67/4/20
06
monroviaprogramplumbing,electricity&masonry Gecco
monroviaprogram UNDP 890
10914106 10012001578 170.00
77/4/20
06
monroviaprogramcarpentry,masonry,plumbing etc
sethibrothersinc
monroviaprogram UNDP 892
10914207 10012001578 1,587.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
129 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
87/6/20
06
monroviaprogramcarpentry,masonry,plumbing etc
Nehabuildingmaterials
monroviaprogram UNDP 895
10914510 10012001578 558.50
97/7/20
06
Monroviaprogramtraineessub.allowance
samuels.bedell
monroviaprogram UNDP 901
10915204 10012001578 10,500.00
107/6/20
06
monroviaprogramtrainingmaterials
eagleelectrical
monroviaprogram UNDP 899
10914901 10012001578 158.00
117/6/20
06
monroviaprogramtrainingmaterials
buchananbuildingmaterials
monroviaprogram UNDP 898
10914800 10012001578 507.00
127/6/20
06
monroviaprogramtrainingmaterials
foutacorporation
monroviaprogram UNDP 897
10914712 10012001578 899.00
137/4/20
06
monroviaprogramtailoringttrainingmaterials
hassanjaffar
monroviaprogram UNDP 886
10913904 10012001578 1,245.00
146/20/2
006
advancepayment tomr.okai
donaldokai sr
monroviaprogram UNDP 863
10895502 10012001578 100.00
156/21/2
006
nationaloffice andmonroviaofficejanitorialsupp.
shop &shop inc
UNDP/monroviaprog. UNDP 862
10895603 10012001578 212.00
166/9/20
06
printing ofLOIC/UNDPprograms T-shirts
fatupaasewe
monroviaprogram UNDP 852
1089433 10012001578 567.36
176/7/20
06
UNDPtrainees T-Shirts for
emman'sbusiness
monroviaprogra UNDP 851
10894202 10012001578 1,576.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
130 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
sevenprograms
center m
1810/17/
2006
monroviaprogramlocaltrainingmaterials/supp.
samuels.bedell
monroviaprogram UNDP 1157 477403 10012001578 894.21
1911/9/2
006
monroviaprogramtraineessub.allowance oct.2006
samuels.bedell
monroviaprogram UNDP 1180 479700 10012001578 10,380.00
2010/16/
2006
150 bags ofcement fortraining atvarioussatellites
cemenco
monroviaprogram UNDP 1155 477201 10012001578 345.00
219/27/2
006
Trainingmaterials forBuchananandMonroviaprogram
HassanJaffar
Monroviaprog. UNDP 1041 334706 10012001578 1,404.00
229/27/2
006
Purchase forlocaltrainingmaterials forMonroviaprogram
SamuelS.Bedell
Monroviaprog. UNDP 1039 334605 10012001578 410
239/13/2
006
MonroviaprogramemployeesAugust 2006salary
SamuelS.Bedell
Monroviaprog. UNDP 1032 333204 10012001578 5,005.35
249/19/2
006
Localmaterialspurchasedfor Monroviaprogram
SamuelS.Bedell
Monroviaprog. UNDP 1025 333507 10012001578 260.00
259/12/2
006
Monroviaprogramtraineessub.allowan
SamuelS.Bedell
Monroviaprog. UNDP 1006 331702 10012001578 10,530
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
131 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
ce August2006
269/7/20
06
letter headsandevelopesLOIC/UNDPprograms
Nationalprinters
Monroviaprog. UNDP 1001 3314 10012001578 28
2710/6/2
006
Monroviaprogramtrainingmaterials &officesupplies
MetroStationery store
Monroviaprog. UNDP 1089 473806 10012001578 250.00
2810/6/2
006
Monroviaprogram &foursatellitestrainingmaterials
Buchananbuildingmaterials
Monroviaprog. UNDP 1088 473705 10012001578 206.00
2910/6/2
006
Monroviaprogram &satellitestrainingmaterials
Emman'sBusinessCenter
Monroviaprog. UNDP 1083 473200 10012001578 258.00
3010/6/2
006
Monroviaprogram &satellitestrainingmaterials
Nehabuildingmaterials
Monroviaprog. UNDP 1080 472809 10012001578 1,873.25
319/29/2
006
Monroviaprogramtraineessub.allowance Sept.2006
SamuelS.Bedell
Monroviaprog. UNDP 1071 337710 10012001578 10,560
329/29/2
006
Monroviaprogramtrainees I.DCards
RobersonP.Norbia
Monroviaprog. UNDP 1069 337407 10012001578 306
337/24/2
006
uNDP/LOICMonroviaprogramemployeesJuly 2006salary
SamuelS.Bedell
Monroviaprog. UNDP 940
10919205 10012001578 5,005.35
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
132 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
347/10/2
006
Monroviaprogramplumbingdepartment
Eagleelectrical corp.
Monroviaprog. UNDP 932
10918410 10012001578 353.00
357/10/2
006
Monroviaprogramplumbing &electricitydepartment
JeetyTradingCenter
Monroviaprog. UNDP 931
10918309 10012001578 707.75
367/17/2
006
MonroviaprogramemployeesJune 2006salary
SamuelS.Bedell
Monroviaprog. UNDP 927
10917905 10012001578 4,321.59
377/10/2
006
Monroviaprogram &Nationalofficesupplies
RoyalStationery store
Monroviaprog. UNDP 920
10917211 10012001578 173.40
387/10/2
006
Nationaloffice &Monroviaprogramofficesupplies
ShehnyTradinginc
Monroviaprog. UNDP 919
10917110 10012001578 342.35
397/10/2
006
Nationaloffice &Monroviaprogramofficesupplies
LionStationery store
Monroviaprog. UNDP 918
10917208 10012001578 22.50
407/10/2
006
Nationaloffice &Monroviaprogramofficesupplies
MetroStationery store
Monroviaprog. UNDP 911
10916706 10012001578 255.00
4112/12/
2006
MonroviaprogramDec.2006salary
SamuelS.Bedell
Monroviaprog. UNDP 1374 586906 10012001578 5,005.35
4212/11/
2006
Re-establishment ofMonrovia
SamuelS.Bedell
Monroviaprog. UNDP 1363 585909 10012001578 150.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
133 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
program
4312/4/2
006TRAININGMATERIALS
EAGLEELECTRICALCORP.
MONROVIA UNDP 1250
00005845-08
100-12-001578 2,514.50
4412/4/2
006
SATELLITESTRAININGMATERIALS
NEHABUILDINGMATWERIAL
MONROVIA UNDP 1353
00005848-11
100-12-001578 2,418.25
4512/4/2
006
Monroviaprogramtrainingmaterials &Janitorialsupplies
JamilM.ScaffandBros.
Monroviaprog. UNDP 1352 584710 10012001578 262.00
4612/4/2
006
Monroviaprogramtrainingmaterials
HassanJaffar
Monroviaprog. UNDP 1351 584609 10012001578 1,396.60
Total115,000.0
1
,2007 Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
11/24/2
007
MONROVIATRAINEESJAN. 2007SUBSISTENTALLOWANCE
SAMUELS.BEDELL
MONROVIA UNDP 1342
00007345-00
100-12-001578 10,560.00
21/11/2
007
PRINTINGOFGRADUATION T-SHIRTS(TRAININGMATS.)
EMMANUEL O.CISCO
MONROVIA UNDP 1324
00007325-06
100-12-001578 352.00
31/11/2
007
T - SHIRTSFORTRAINEESGRADUATIO
EMMANUELBUSINESS
MONROVIA UNDP 1323
00007324-05
100-12-001578 704.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
134 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
N(TRAININGMATS)
CENTER
41/25/2
007
MONROVIAPROGRAMEMPLOYEESNET SALARY&INCENTIVEFOR MONTHOFJANUARY2007
SAMUELS.BEDELL
MONROVIA UNDP 1345
00007347-02
100-12-001578 5,005.35
51/11/2
007
PRINTNGOFTRAINEESCERTIFICATE -GRADUATION/ ALLPROGRAM/TRAININGMATERIALS
ANTHONYN.DEVREEDESR.
MONROVIA UNDP 1322
00007323-04
100-12-001578 528.00
61/24/2
007
PRINTINGOFRESETTLEMENT FORMS
DONALDOKAI
MONROVIA UNDP 1337
00007339-07
100-12-001578 30.00
Total 17,179.35
APPENDIXV-F
,2006NationalOffice
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
17/28/2
006
Nationalofficescratchcards
mariasmcwmszayzay
NationalOffice UNDP 981 329506 10012001578 350.00
27/28/2
006
constructionof fencenationaloffice
alpheust.davis
NationalOffice UNDP 983 329708 10012001578 1,500.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
135 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
37/25/2
006
UNDP sixsat.trainingmaterials
buchananbuildingmaterials
NationalOffice UNDP 971 328307 10012001578 1,671.40
47/25/2
006
UNDP sixsat.trainingmaterials
eagleelectrical
NationalOffice UNDP 972 328408 10012001578 1,342.05
57/25/2
006
six satellitestrainingmaterials
jeetytradingcorp.
NationalOffice UNDP 970 328206 10012001578 1,935.95
611/28/
2006
chiefsecurityrenovationassistance
davids.nyema
NationalOffice UNDP 1232 582602 10012001578 91.00
711/28/
2006perdiem andrefund
hennisnyangbe
NationalOffice UNDP 1231 582501 10012001578 92.00
811/27/
2006
replenishment ofnationalofficescratchcards
sandom.gailor
NationalOffice UNDP 1229 582400 10012001578 150.00
911/23/
2006
parts andworkmanship for NG-0431
isaacyondoe
NationalOffice UNDP 1226 483903 10012001578 115.00
1011/30/
2006
tyres andtubes forNG-0431
cactusenterprises
NationalOffice UNDP 1233 582703 10012001578 180.00
1111/23/
2006Parts forLOIC vehicle
williamt.bombo
NationalOffice UNDP 1225 483802 10012001578 310.00
1211/23/
2006
Transportation andperdiem
Anthonyyeah
NationalOffice UNDP 1223 483701 10012001578 144.00
1311/23/
2006
Generatormaintenance twomonths
beng.jallah
NationalOffice UNDP 1222 483600 10012001578 200.00
1411/21/
2006
parts andworkmanship forgenerator
samuels.bedell
NationalOffice UNDP 1221 483512 10012001578 80.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
136 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
1511/21/
2006
nationalofficeemployeessalariesnov.2006
mariasmcwmszayzay
NationalOffice UNDP 1220 483411 10012001578 5,377.05
1611/21/
2006
workmanship for vehiclemaintenance
isaacyondoe
NationalOffice UNDP 1212 482502 10012001578 250.00
1711/21/
2006
refund ofmoney fromLOIC/EEDFund
LOIC/EED
NationalOffice UNDP 1208 482300 10012001578 23,037.23
1811/21/
2006
Employeesincometaxes threemonths
MOF/Bureau ofdirecttaxation
NationalOffice UNDP 1207 482111 10012001578 2,011.22
1911/20/
2006
nationalofficeemployeessalariesnov.2006
mariasmcwmszayzay
NationalOffice UNDP 1198 481808 10012001578 5,377.05
2011/14/
2006
staffperdiemworld foodprogramregistration
hennisnyangbe
NationalOffice UNDP 1188 480407 10012001578 69.00
2111/14/
2006
fuel for allUNDP/LOICPrograms
Jr gasstation
NationalOffice UNDP 1187 480306 10012001578 3,540.90
227/10/2
006
LOIC/UNDPemployeesjune 2006salaty
tarwoei.b.waylee
NationalOffice UNDP 907
10916100 400008363 311.20
236/7/20
06
fuel fornationaloffice & sixsatellites
Jr gasstation
NationalOffice UNDP 900
10915002 10012001578 2,952.85
246/30/2
006
supplies forprogramofficer
metrostationery store
NationalOffice UNDP 885
10913803 10012001578 173.43
256/26/2
006
nationalofficevehiclemaintenanc
autospareservice
NationalOffice UNDP 877
10912907 10012001578 165.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
137 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
e NG-0431
266/20/2
006
nationaloffice andmonroviaofficejanitorialsupp.
shop &shop inc
NationalOffice UNDP 862
10895603 10012001578 150.25
276/19/2
006
parts &workmanship fornationalofficevehicle
isaacyondoe
NationalOffice UNDP 861
10895300 10012001578 1,100.00
286/19/2
006
nationalofficevehiclemaintenance
williamt.bombo
NationalOffice UNDP 860
10895212 10012001578 776.00
296/15/2
006
localconsultancyfee
jamesdaniels
NationalOffice UNDP 858
10895010 10012001578 1,200.00
306/14/2
006
advancepayment tojohnkpehyou
johnkpehyou
NationalOffice UNDP 856
10894808 10012001578 100.00
3110/27/
2006
reimbursement totransporttrainingmaterials
mariasmcwmszayzay
NationalOffice UNDP 1173 479006 10012001578 87.00
3211/9/2
006
Nationalofficeemployeescomputertraning fees
LOIC/UNHCRcomputertraninig
NationalOffice UNDP 1183 480508 10012001578 110.00
339/21/2
006
Repair andservicing ofLOICComputer
UltimateComputersolutionInc
NationalOffice UNDP 1036 334302 10012001578 940.00
349/21/2
006Two patrontickets NARDA
NationalOffice UNDP 1034 334201 10012001578 200.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
138 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
359/19/2
006
Generatorcontractualfee August2006
BenG.Jallah
NationalOffice UNDP 1027 333709 10012001578 100.00
369/19/2
006Fuel forAugust 2006
JR Gasstation
NationalOffice UNDP 1026 333608 10012001578 2,586.10
379/7/20
06
letter headsandevelopesLOIC/UNDPprograms
Nationalprinters
NationalOffice UNDP 1001 3314 10012001578 27.50
389/1/20
06
Nationalofficescratchcards
MariasMcwmsZayzay
NationalOffice UNDP 997 331210 10012001578 330.00
398/31/2
006petty cashpayment
MariasMcwmsZayzay
NationalOffice UNDP 996 330907 10012001578 150.00
409/13/2
006
NationalofficeEmployeesAug.2006salary
MariasMcwmsZayzay
NationalOffice UNDP 1018 3328 10012001578 4,412.05
419/13/2
006
Nationalofficeemployeescomputertraining fes
UNHCR/LOICcomputer train.
NationalOffice UNDP 1021 333103 10012001578 115.00
428/31/2
006
Computermaintenance payment
LeoBusinesssystem
NationalOffice UNDP 987 330112 10012001578 800.00
438/31/2
006
Advancepayment toMr. Kpawulu
GeorgeF.Kpawulu
NationalOffice UNDP 986 330011 10012001578 450.00
448/21/2
006
Advancepayment toMr.Gbamakolliefor oneinstalment
GbamakollieJ.Gbamokollie
NationalOffice UNDP 985 329910 10012001578 400.00
457/28/2
006fuel for July2006
JR Gasstation
NationalOffice UNDP 984 329809 10012001578 5,372.21
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
139 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
4610/6/2
006
Threesatellitesofficesupplies
LionStationery store
NationalOffice UNDP 1087 473604 10012001578 42.75
4710/6/2
006
Monroviaprogramand Nationaloffice,Janitorial supplies
JamilM.ScaffandBros.
NationalOffice UNDP 1084 473301 10012001578 429.50
4810/6/2
006
Fuel forlocal traveland utilities
JR Gasstation
NationalOffice UNDP 1081 472910 10012001578 5,128.19
499/29/2
006
Staffperdiem &vehiclemaintenance
A.GonleeZoevah
NationalOffice UNDP 1072 337912 10012001578 92.00
509/29/2
006
payment fortyres,innertubes andengine oil
WilliamT.Bombo
NationalOffice UNDP 1070 337811 10012001578 310.00
519/29/2
006
Generatormaintenance forsept.2006
BenG.Jallah
NationalOffice UNDP 1060 336511 10012001578 100.00
527/25/2
006
UNDP/LOICsix satellitestrainingmaterials
HassanJaffar
NationalOffice UNDP 951
10920505 10012001578 2,676.43
537/25/2
006
Six satellitesofficesupplies
ShehnyTradinginc
NationalOffice UNDP 949
10920303 10012001578 337.55
547/25/2
006
UNDP/LOICsix satellitestrainingmaterials
SethiBrothersInc
NationalOffice UNDP 948
10920202 10012001578 3,068.25
557/24/2
006
LOIC/UNDPJune & July2006income tax MOF
NationalOffice UNDP 942
10919508 10012001578 1,187.47
567/24/2
006
Generatormaintenance for July2006
BenG.Jallah
NationalOffice UNDP 941
10919306 10012001578 100.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
140 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
577/24/2
006
LOIC/UNDPnationalofficeemployeesJuly 2006salary
MariasMcwmsZayzay
NationalOffice UNDP 937
10918902 10012001578 5,131.14
587/10/2
006
Petty cashUNDP/LOICnationaloffice
MariasMcwmsZayzay
NationalOffice UNDP 928
10918006 10012001578 150.00
597/10/2
006
Generatormaintenance
BenG.Jallah
NationalOffice UNDP 924
10917703 10012001578 100.00
607/10/2
006
Monroviaprogram &Nationalofficesupplies
RoyalStationery store
NationalOffice UNDP 920
10917211 10012001578 758.10
617/10/2
006
Nationaloffice &Monroviaprogramofficesupplies
ShehnyTradinginc
NationalOffice UNDP 919
10917110 10012001578 238.90
627/10/2
006
Nationaloffice &Monroviaprogramofficesupplies
LionStationery store
NationalOffice UNDP 918
10917208 10012001578 254.00
637/10/2
006
Nationaloffice &Monroviaprogramofficesupplies
MetroStationery store
NationalOffice UNDP 911
10916706 10012001578 20.00
647/10/2
006
LOIC/UNDPNationalofficeemployeesJune 2006salary
MariasMcwmsZayzay
NationalOffice UNDP 909
10916012 10012001578 4,818.04
6512/14/
2006
Employeesscratchcards
MariasMcwmsZayzay
NationalOffice UNDP 1392 600903 10012001578 325.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
141 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
6612/12/
2006
FuelUNDP/LOICprograms
JR Gasstation
NationalOffice UNDP 1381 587802 10012001578 2,866.20
6712/14/
2006
12 LOICworkmanship
IsaacBrown
NationalOffice UNDP 1382 587903 10012001578 175.00
6812/12/
2006
NationalofficeemployeesDec2006salary
MariasMcwmsZayzay
NationalOffice UNDP 1380 587701 1001201578 5,377.05
6912/11/
2006
Generatormaintenance Dec.2006
BenG.Jallah
NationalOffice UNDP 1372 586704 10012001578 100.00
7012/6/2
006
Spare partsandworkmanship for officeequipmentmaintenance
PhilipLamah
NationalOffice UNDP 1360 585606 10012001578 150.00
7112/20/
2006
Labourstatisticalreturn
AnthonyYeah
NationalOffice UNDP 1305 602708 10012001578 268.00
7212/20/
2006
Advance toEEDprogramsfor localtrainingmaterials/interfund rec'd.
MariasMcwmsZayzay
NationalOffice UNDP 1302 602304 10012001578 3,000.00
7312/20/
2006
UNHCRprogramsalary forNov. &Dec.2006salaries
MariasMcwmsZayzay
NationalOffice UNDP 1301 602102 10012001578 1,743.72
7412/19/
2006
LEGALCONSULTANT FEES TOKEMP &ASSOCIATES
JAMESW.DANIEL
NationalOffice UNDP 1400
00006020-01
100-12-001578 1,500.00
7512/4/2
006PMT. FORGOODS ON
AYZIK S.GHARIB
National UNDP 1247
00005850-00
100-12-001578 221.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
142 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
ACCOUNT STORE Office
7612/19/
2006
NATIONALOFFICEEMPLOYEESNETSALARY-NOVEMBERANDDECEMBER2006
MARIAM.ZAYZAY
NationalOffice UNDP 1399
00006019-00 3,436.48
7711/23/
2006
VEHICLEMAINTENANCE
NEHABUILDINGMATWERIAL
NationalOffice UNDP 1227
00005821-10
100-12-001578 440.00
Total115,377.2
1
,2007NationalOffice
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
11/19/2
007
NATIONALOFFICE -OFFICESUPPLY
SHEHNYTRADING INC
NationalOffice UNDP 1330 None
100-12-001578 230.00
21/11/2
007
LOICACCREDITATION BYMINISTRYOFPLANNING&ECONOMICAFFAIRS
BUREAUOFINTERNALREVENUE/ MIN.OFFINANCE
NationalOffice UNDP 1325
00007326-07
100-12-001578 150.00
36/29/2
007
TRANSPORTATION-OICGUEST --INTERFUNDPAYABLE -GOL
J.CLARENCE C.BLAPOOH
NationalOffice UNDP 1439
00010850-08
100-12-001578 30.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
143 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
43/16/2
007
ADVANCEPMT TOKEMP &ASSOCIATES--INTERFUNDREC. DUEFROMBOARD
JAMESDANIELS/KEMP&ASSOCIATES
NationalOffice UNDP 1423
00007375-04
100-12-001578 600.00
53/21/2
007
UNDPPORTIONINSURANCECOVERAGEFOR LOIC -2, LOIC -12,AND NG-431
SECURISKINSURANCECOMPANY
NationalOffice UNDP 1424
00007376-05
100-12-001578 795.00
63/21/2
007
VEHICLEREGRISTRATION------CASHADVANCE
ELLISI.SKIAZOLU
NationalOffice UNDP 1425
00007377-06
100-12-001578 215.00
72/28/2
007
perdiemallowance tostaff forresettlementtool kitesdistribution
McGEORGETOWEH
NationalOffice UNDP 1412
00007368-10
100-12-001578 175.00
86/25/2
007
PMTAGAINSTDEBT OWETOMANHATTAN TRADINGCENTER /SILVERSTORE
MARIAM.ZAYZAY
NationalOffice UNDP 1436
00010847-05
100-12-001578 1,500.00
96/22/2
007
PMT. TOTRANSPORTRESETTLEMENT KITES,PERDIEMAND RADIOANNOUNCEMENT
MARIAM.ZAYZAY
NationalOffice UNDP 1434
00010845-03
100-12-001578 976.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
144 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
101/25/2
007
NATIONALOFFICEEMPLOYEESNET SALARY--JANUARY2007
MARIAM.ZAYZAY
NationalOffice UNDP 1402
00007358-00
100-12-001578 5,227.05
111/25/2
007
MAINTENANCE FEE--GENERATOR(JAN. 2007)
BEN G.JALLAH
NationalOffice UNDP 1403
00007355-10
100-12-001578 100.00
121/16/2
007
CONSULTANCY TOFACILITATETHEPREPARATION OF THEARTICLE OFINCORPORATION
CLLR.EDWARD K.GOBA
NationalOffice UNDP 1327
00007329-10
100-12-001578 125.00
136/29/2
007
fuel(interfundpayable -(GOL)
ELLISI.SKIAZOLU
NationalOffice UNDP 1438
00010851-09
100-12-001578 300.00
143/30/2
007
PARTS &WORKMANSHIP FORLOIC-12&NG-0431/A/CPAYABLE
ISAACYONDOE
NationalOffice UNDP 1430
00010841-12
100-12-001578 425.00
155/4/20
07
BALANCEWELLCONSTRUCTION FEES
NEWERAINTEGRATEDAGRICULTURE& GEN.CONSTR.
NationalOffice UNDP 1432
00010843-01
100-12-001578 1,868.15
162/26/2
007
PMT FORJANUARYFUEL-2007
JR. GASSTATION
NationalOffice UNDP 1410
00007365-07
100-12-001578 3,412.00
171/29/2
007
PMT. OFDECEMBER2006 FUEL
JR. GASSTATION
NationalOffice UNDP 1406
00007362-04
100-12-001578 3,256.26
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
145 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
184/3/20
07
SECURITIES(PAYMENT)-INTERFUNDRECEIVABLEDUE FROMBOARD
MARIAM.ZAYZAY
NationalOffice UNDP 1431
00010842-00
100-12-001578 450.00
193/22/2
007PMT ONACCOUNT-
SOLOMON D.KINGSR.
NationalOffice UNDP 1427
00007378-07
100-12-001578 250.00
203/5/20
07
PMT OFFUNDOWED REV.RICHARDS
REV.WALTERSRICHARDS/MARIA M.ZAYZAY
NationalOffice UNDP 1417
00007370-12
100-12-001578 149.00
213/16/2
007
TRANSPORTSERVICERENDEREDBY MR.BLAPOOHDURINGTHEGRADUATIONEXERCISESIN SINJE,T"BURG,GBARNGA,AND GANTA
J.CLARENCE C.BLAPOOH
NationalOffice UNDP 1420
00007373-02
100-12-001578 355.00
223/23/2
007PMT ONACCOUNT-
MARIAM.ZAYZAY
NationalOffice UNDP 1428
00007379-08
100-12-001578 480.00
236/25/2
007
PMT FOREMPLOYEESSCRATCHCARDS
MARIAM.ZAYZAY
NationalOffice UNDP 1437
00010848-6
100-12-001578 330.00
243/16/2
007
TRANSPORTATION OFRESETTLEMENT KITESTO T'BURG,BOPOLU,AND TRANING
ELLISI.SKIAZOLU
NationalOffice UNDP 1419
00007374-01
100-12-001578 1,000.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
146 Promoting Accountability, Transparency, Integrity and Fiscal Probity
APPENDIXV-G
2006, Monrovia
No. Date
Description payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
MATERIALSFROMBOPOLU TOT'BURG
251/20/2
007SALARYADVANCE
GBAKANAMAJ.GBAMOKOLLIE SR.
NationalOffice UNDP 1329
00007331-12
100-12-001578 150.00
Total 22,548.46
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
APPENDIX VI-A2007 Bopolu
111/26/
2007
Bopolu &Tubmanburgtrainingmaterials
Emman'sBusinessCenter
Bopolu
UNHCR 2141
2397806 10012002373 285.00
211/14/
2007
Refund toget cementon LOICCampus
Ellis I.S.Kiazolu
Bopolu
UNHCR 2047
2395408 10012002373 67.50
311/14/
2007
Bopolutrainingmaterials
BeyanKonneh
Bopolu
UNHCR 2045
2395509 10012002373 550.00
410/30/
2007Bopolu pettycash
SamuelM.Garbla
Bopolu
UNHCR 2030
2393603 10012002373 150.00
510/15/
2007
printing ofsatellites T-Shirts
EmmanuelO.Cisco
Bopolu
UNHCR 1693
2168501 10012002373 400.00
610/15/
2007
Payment forT-Shirts forfoursatellites
LincolnK.Gardour
Bopolu
UNHCR 1692
2168400 10012002373 800.00
711/26/
2007
Bopolu &Tubmanburgtrainingmaterials
Nehabuildingmaterials
Bopolu
UNHCR 2148
2546511 10012002373 600.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
147 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
812/7/2
007
BopolusatellitepayrollDec.2007
SamuelM.Garbla
Bopolu
UNHCR 2184
2549805 10012002373 3,463.11
911/26/
2007
Bopolu &Tubmanburgtrainingmaterials
HassanJaffar
Bopolu
UNHCR 2140
2397705 10012002373 1,951.00
1011/26/
2007
Bopolu &Tubmanburgtrainingmaterials
EagleElectrical corp.
Bopolu
UNHCR 2150
2546700 10012002373 749.25
1111/26/
2007
Bopolu &Tubmanburgtrainingmaterials
BittarBrothersLTD
Bopolu
UNHCR 2142
2546801 10012002373 1,090.65
1211/26/
2007
Bopolu localtrainingmaterials
SamuelM.Garbla
Bopolu
UNHCR 2139
2397604 10012002373 4,000.00
1311/7/2
007
Tubmanburg& Bopolutrainingmaterials
Cemenco
Bopolu
UNHCR 2033
2394007 10012002373 845.00
149/18/2
007
Foyah,Bopolu &Tubmanburgrenovation
SethiBros.inc
Bopolu
UNHCR 1659
2165106 10012002373 9,471.50
1510/23/
2007
BalanceBopolu localrenovationT/materials
SamuelM.Garbla
Bopolu
UNHCR 2004
2169612 10012002373 4,757.00
169/20/2
007
50%LOIC/UNHCR Bopolulocalrenovation
SamuelM.Garbla
Bopolu
UNHCR 1668
2165901 10012002373 6,614.00
1710/9/2
007
Bopolu &Foyahrenovationmaterials
MariasMcwmsZayzay
Bopolu
UNHCR 1688
2168009 10012002373 6,000.00
1810/9/2
007
Bopoluemployeessept.2007salary
SamuelM.Garbla
Bopolu
UNHCR 1686
2167807 10012002373 1,519.88
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
148 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
199/20/2
007
Bopolu localrenovationmaterials50%payment
SamuelM.Garbla
Bopolu
UNHCR 1668
2165901 10012002373 6,614.00
2011/26/
2007UNHCR Staffperdiem
MariasMcwmsZayzay
Bopolu
UNHCR 2134
2397200 10012002373 22.00
2111/14/
2007
UNHCRemployeesperdiem
AnthonyYeah
Bopolu
UNHCR 2046
2395307 10012002373 34.00
229/25/2
007
Bopolu localrenovationmaterials
SamuelM.Garbla
Bopolu
UNHCR 1671
2166103 10012002373 1,400.00
239/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
Cemenco
Bopolu
UNHCR 1663
unknown 10012002373 745.00
2410/15/
2007
Bopolurenovationmaterialstransportation
MariasMcwmsZayzay
Bopolu
UNHCR 1694
2168602 10012002373 750.00
259/28/2
007
Reimbursement offund/renovation
Ellis I.S.Kiazolu
Bopolu
UNHCR 1679
2167012 10012002373 58.67
269/28/2
007
Bopolufacilitiesrenovation
ErnestK.McCay
Bopolu
UNHCR 1676
2167100 10012002373 350.00
279/18/2
007
Foyah,Bopolu andTubmanburgrenovationmaterials
EagleElectrical corp.
Bopolu
UNHCR 1661
2165308 10012002373 1,032.25
289/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
WazniTradingcorp.
Bopolu
UNHCR 1658
2165005 10012002373 319.00
2912/7/2
007
Bopolu &tubmanburgofficesupplies
JamilM.Scaff
Bopolu
UNHCR 2179
2549401 10012002373 508.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
149 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
3011/27/
2007
Bopolu &Tubmanburgtrainingmaterials&officesupplies
LibertyTradingcenter
Bopolu
UNHCR 2169
2548606 10012002373 214.00
3111/27/
2007
Bopolu &Tubmanburgtrainingmaterials/office supplies
Lionstationery store
Bopolu
UNHCR 2168
2548605 10012002373 886.00
3210/8/2
007
payment forofficesupplies
Nationalprinters
Bopolu
UNHCR 1684
2167605 10012002373 40.00
3310/15/
2007
printing ofsatellites T-Shirts
EmmanuelO.Cisco
Bopolu
UNHCR 1693
2168501 10012002373 400.00
3410/15/
2007
Payment forT-Shirts forfoursatellites
LincolnK.Gardour
Bopolu
UNHCR 1692
2168400 10012002373 800.00
3510/26/
2007
Foyah,Bopolu,Tubmanburg &Voinjamatrainingmaterials
Nehabuildingmaterials
Bopolu
UNHCR 2015
2392606 10012002373 2,825.00
369/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
BittarBrothersLTD
Bopolu
UNHCR 1660
2165207 10012002373 509.50
3710/8/2
007Officesupplies
Nationalprinters
Bopolu
UNHCR 1684
2167605 10012002373 40.00
3811/26/
2007
Bopolu &Tubmanburgtrainingmaterials
Greenfarm
Bopolu
UNHCR 2146
2546309 10012002373 120.00
3911/26/
2007
Tubmanburg& Bopolutrainingmaterials
AutoSpareService
Bopolu
UNHCR 2145
2546208 10012002373 475.00
4011/26/
2007
Tubmanburg& Bopolutrainingmaterials
Unitedmotorcompany
Bopolu
UNHCR 2144
2546107 10012002373 180.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
150 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
4111/20/
2007
Tubmanburg& Bopoluemployeesperdiem fortravel
MariasMcwmsZayzay
Bopolu
UNHCR 2049
2397011 10012002373 33.00
4211/26/
2007
Bopolu &Tubmanburgtrainingmaterials
Buchananbuildingmaterials
Bopolu
UNHCR 2151
2546902 10012002373 337.50
4311/26/
2007
Bopolutrainingmaterials
FellahBusinessCenter
Bopolu
UNHCR 2149
2546612 10012002373 630.50
4411/27/
2007
Bopolu &Tubmanburgtrainingmaterials
Lionstationery store
Bopolu
UNHCR 2168
2548605 10012002373 156.00
4511/26/
2007
Bopolu &Tubmanburgtrainingmaterials
AnarcoTradingEnt.inc
Bopolu
UNHCR 2143
2398008 10012002373 133.00
466/28/2
007Bopolu pettycash
IsaacM.Dolo
Bopolu
UNHCR 880
10913109 10012002373 150.00
4711/7/2
007Vehiclemaintenance
IsaacYondoe
Bopolu
UNHCR 2035
2394209 10012002373 178.20
4810/8/2
007
Nationalofficesupplies
Nationalprinters
Bopolu
UNHCR 1684
2167605 10012002373 40.00
Total 63,294.51
APPENDIXVI-B
,2007Tubmanburg
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
111/26/
2007
Bopolu &Tubmanburgtrainingmaterials
Emman'sBusinessCenter
Tubmanburg
UNHCR 2141
2397806 10012002373 375.00
211/14/
2007
Refund toget cementon LOICCampus
Ellis I.S.Kiazolu
Tubmanburg
UNHCR 2047
2395408 10012002373 30.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
151 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
310/15/
2007
printing ofsatellites T-Shirts
EmmanuelO.Cisco
Tubmanburg
UNHCR 1693
2168501 10012002373 400.00
410/15/
2007
Payment forT-Shirts forfoursatellites
LincolnK.Gardour
Tubmanburg
UNHCR 1692
2168400 10012002373 800.00
511/26/
2007
Bopolu &Tubmanburgtrainingmaterials
Nehabuildingmaterials
Tubmanburg
UNHCR 2148
2546511 10012002373 572.50
612/17/
2007
TubmanburgpayrollDec.2007
SamuelS.Bedell
Tubmanburg
UNHCR 2181
2549603 10012002373 3,463.11
711/26/
2007
Bopolu &Tubmanburgtrainingmaterials
HassanJaffar
Tubmanburg
UNHCR 2140
2397705 10012002373 951.00
811/26/
2007
Bopolu &Tubmanburgtrainingmaterials
EagleElectrical corp.
Tubmanburg
UNHCR 2150
2546700 10012002373 561.00
911/26/
2007
Bopolu &Tubmanburgtrainingmaterials
BittarBrothersLTD
Tubmanburg
UNHCR 2142
2546801 10012002373 638.75
1011/7/2
007
Tubmanburg& Bopolutrainingmaterials
Cemenco
Tubmanburg
UNHCR 2033
2394007 10012002373 338.00
1110/30/
2007
Tubmanburgemployeesoct.2007
SamuelS.Bedell
Tubmanburg
UNHCR 2017
2392808 10012002373 3,463.11
129/18/2
007
Foyah,Bopolu &Tubmanburgrenovation
SethiBros.inc
Tubmanburg
UNHCR 1659
2165106 10012002373 1,912.00
1310/8/2
007
Tubmanburgemployeessept.2007salary
SamuelS.Bedell
Tubmanburg
UNHCR 1682
2167403 10012002373 221.47
149/28/2
007
LOIC/UNHCRTubmanburgemployeessalary
SamuelS.Bedell
Tubmanburg
UNHCR 1680
2166810 10012002373 1,073.41
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
152 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
sept.2007
159/13/2
007
Tubmanburglocalrenovationtrainingmaterials
WorlorbahD.Tarnue
Tubmanburg
UNHCR 1656
2164702 10012002373 2,245.00
1610/30/
2007Tubmanburgpetty cash
SamuelM.Garbla
Tubmanburg
UNHCR 2029
2393502 10012002373 150.00
1711/14/
2007
UNHCRemployeesperdiem
AnthonyYeah
Tubmanburg
UNHCR 2046
2395307 10012002373 34.00
1811/5/2
007
Perdiem forAgricultureprogramassessmentTubman.
HarrisB.Nyangbe
Tubmanburg
UNHCR 2032
2393906 10012002373 32.00
199/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
Cemenco
Tubmanburg
UNHCR 1663
unknown 10012002373 372.50
209/28/2
007
Reimbursement offund/renovation
Ellis I.S.Kiazolu
Tubmanburg
UNHCR 1679
2167012 10012002373 58.66
219/20/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
Nehabuildingmaterials
Tubmanburg
UNHCR 1666
2165712 10012002373 250.00
229/18/2
007
Foyah,Bopolu andTubmanburgrenovationmaterials
EagleElectrical corp.
Tubmanburg
UNHCR 1661
2165308 10012002373 87.50
239/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
WazniTradingcorp.
Tubmanburg
UNHCR 1658
2165005 10012002373 70.50
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153 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
2411/27/
2007
Tubmanburg& Bopolutrainingmaterials,office supplies
Metrostationery store
Tubmanburg
UNHCR 2166
2548303 10012002373 594.00
2511/27/
2007
Tubmanburg& Bopolutrainingmaterialsofficesupplies
Metrostationery store
Tubmanburg
UNHCR 2166
2548303 10012002373 594.00
2610/15/
2007
Officesuppliesnationaloffice/UNHCR
Lionstationery store
Tubmanburg
UNHCR 1698
2169107 10012002373 1,032.25
2710/8/2
007
payment forofficesupplies
Nationalprinters
Tubmanburg
UNHCR 1684
2167605 10012002373 40.00
2810/15/
2007
printing ofsatellites T-Shirts
EmmanuelO.Cisco
Tubmanburg
UNHCR 1693
2168501 10012002373 400.00
2910/15/
2007
Payment forT-Shirts forfoursatellites
LincolnK.Gardour
Tubmanburg
UNHCR 1692
2168400 10012002373 800.00
3010/26/
2007
Foyah,Bopolu,Tubmanburg &Voinjamatrainingmaterials
Nehabuildingmaterials
Tubmanburg
UNHCR 2015
2392606 10012002373 2,825.00
319/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
BittarBrothersLTD
Tubmanburg
UNHCR 1660
2165207 10012002373 20.00
3210/8/2
007Officesupplies
Nationalprinters
Tubmanburg
UNHCR 1684
2167605 10012002373 40.00
3311/26/
2007
Bopolu &Tubmanburgtrainingmaterials
Greenfarm
Tubmanburg
UNHCR 2146
2546309 10012002373 120.00
3411/26/
2007Tubmanburg& Bopolu
AutoSpare
Tubmanbur
UNHCR 2145
2546208 10012002373 412.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
154 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
trainingmaterials
Service g
3511/26/
2007
Tubmanburg& Bopolutrainingmaterials
Unitedmotorcompany
Tubmanburg
UNHCR 2144
2546107 10012002373 180.00
3611/20/
2007
Tubmanburg& Bopoluemployeesperdiem fortravel
MariasMcwmsZayzay
Tubmanburg
UNHCR 2049
2397011 10012002373 48.00
3711/26/
2007
Bopolu &Tubmanburgtrainingmaterials
Buchananbuildingmaterials
Tubmanburg
UNHCR 2151
2546902 10012002373 337.50
3811/27/
2007
Bopolu &Tubmanburgtrainingmaterials
Lionstationery store
Tubmanburg
UNHCR 2168
2548605 10012002373 730.00
3911/26/
2007
Bopolu &Tubmanburgtrainingmaterials
AnarcoTradingEnt.inc
Tubmanburg
UNHCR 2143
2398008 10012002373 133.00
409/20/2
007
Foyah &Tubmanburgrenovationmaterials
Nehabuildingmaterials
Tubmanburg
UNHCR 1666
2165712 10012002373 250.00
4111/7/2
007Vehiclemaintenance
IsaacYondoe
Tubmanburg
UNHCR 2035
2394209 10012002373 178.20
4210/8/2
007
Nationalofficesupplies
Nationalprinters
Tubmanburg
UNHCR 1684
2167605 10012002373 40.00
Total 26,873.46
APPENDIXVI-C
2007 Foyah
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
110/15/
2007
printing ofsatellites T-Shirts
EmmanuelO.Cisco Foyah
UNHCR 1693
2168501 10012002373 400.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
155 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
210/15/
2007
Payment forT-Shirts forfoursatellites
LincolnK.Gardour Foyah
UNHCR 1692
2168400 10012002373 800.00
39/18/2
007
Foyah,Bopolu &Tubmanburgrenovation
SethiBros.inc Foyah
UNHCR 1659
2165106 10012002373 3,236.30
410/9/2
007
Bopolu &Foyahrenovationmaterials
MariasMcwmsZayzay Foyah
UNHCR 1688
2168009 10012002373 6,000.00
59/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
Cemenco Foyah
UNHCR 1663
unknown 10012002373 745.00
69/28/2
007
Reimbursement offund/renovation
Ellis I.S.Kiazolu Foyah
UNHCR 1679
2167012 10012002373 58.67
79/20/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
Nehabuildingmaterials Foyah
UNHCR 1666
2165712 10012002373 9,227.00
89/18/2
007
Foyah,Bopolu andTubmanburgrenovationmaterials
EagleElectrical corp. Foyah
UNHCR 1661
2165308 10012002373 690.00
99/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
WazniTradingcorp. Foyah
UNHCR 1658
2165005 10012002373 611.00
1010/8/2
007
payment forofficesupplies
Nationalprinters Foyah
UNHCR 1684
2167605 10012002373 40.00
1111/27/
2007
Voinjama &Foyahtrainingmaterials
Buchananbuildingmaterials Foyah
UNHCR 2159
2547710 10012002373 381.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
156 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
1211/26/
2007
Voinjama &Foyahtrainingmaterials
AutoSpareService Foyah
UNHCR 2154
2547205 10012002373 400.00
1311/26/
2007
Voinjama &Foyahtrainingmaterials
EagleElectrical corp. Foyah
UNHCR 2156
2547407 10012002373 1,427.90
1411/26/
2007
Voinjama &Foyahtrainingmaterials
Greenfarm Foyah
UNHCR 2158
2547609 10012002373 120.00
1510/15/
2007
printing ofsatellites T-Shirts
EmmanuelO.Cisco Foyah
UNHCR 1693
2168501 10012002373 400.00
1610/26/
2007
Twogeneratorsfor Voinjama& Foyah
Nehabuildingmaterials Foyah
UNHCR 2008
2170003 10012002373 400.00
1710/15/
2007
Payment forT-Shirts forfoursatellites
LincolnK.Gardour Foyah
UNHCR 1692
2168400 10012002373 800.00
1810/26/
2007
Foyah,Bopolu,Tubmanburg &Voinjamatrainingmaterials
Nehabuildingmaterials Foyah
UNHCR 2015
2392606 10012002373 2,825.00
199/18/2
007
Foyah,Bopolu &Tubmanburgrenovationmaterials
BittarBrothersLTD Foyah
UNHCR 1660
2165207 10012002373 1,022.00
2011/27/
2007
Voinjama &Foyahtrainingmaterials
AnarcoTradingEnt.inc Foyah
UNHCR 2162
2548000 10012002373 265.00
2111/27/
2007
Voinjama &Foyahtrainingmaterials
Metrostationery store Foyah
UNHCR 2172
2548808 10012002373 400.00
2212/13/
2007
Foyahtrainingmaterials
MomoG.Kawalai Foyah
UNHCR 2180
2549502 10012002373 1,000.00
23 10/8/2 Office National Foyah UNHC 1684 216760 10012002373
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
157 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
007 supplies printers R 5 40.00
249/20/2
007
Foyah &Tubmanburgrenovationmaterials
Nehabuildingmaterials Foyah
UNHCR 1666
2165712 10012002373 9,227.00
2511/7/2
007Vehiclemaintenance
IsaacYondoe Foyah
UNHCR 2035
2394209 10012002373 178.20
2610/8/2
007
Nationalofficesupplies
Nationalprinters Foyah
UNHCR 1684
2167605 10012002373 40.00
Total 40,734.07
APPENDIXVI-D
2007 Voinjama
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
111/14/
2007
Refund toget cementon LOICCampus
Ellis I.S.Kiazolu
Voinjama
UNHCR 2047
2395408 10012002373 52.50
210/15/
2007
printing ofsatellites T-Shirts
EmmanuelO.Cisco
Voinjama
UNHCR 1693
2168501 10012002373 400.00
310/15/
2007
Payment forT-Shirts forfoursatellites
LincolnK.Gardour
Voinjama
UNHCR 1692
2168400 10012002373 800.00
411/7/2
007
Tubmanburg& Bopolutrainingmaterials
Cemenco
Voinjama
UNHCR 2033
2394007 10012002373 608.40
511/26/
2007UNHCR Staffperdiem
MariasMcwmsZayzay
Voinjama
UNHCR 2134
2397200 10012002373 124.00
610/8/2
007
payment forofficesupplies
Nationalprinters
Voinjama
UNHCR 1684
2167605 10012002373 40.00
711/27/
2007
Voinjama &Foyahtrainingmaterials
Buchananbuildingmaterials
Voinjama
UNHCR 2159
2547710 10012002373 481.00
811/26/
2007Voinjama &Foyah
AutoSpare
Voinjama
UNHCR 2154
2547205 10012002373 400.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
158 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
trainingmaterials
Service
911/26/
2007
voinjamatrainingmaterials
FellahBusinessCenter
Voinjama
UNHCR 2155
2547306 10012002373 630.50
1011/26/
2007
Voinjama &Foyahtrainingmaterials
EagleElectrical corp.
Voinjama
UNHCR 2156
2547407 10012002373 1,330.15
1111/26/
2007
Voinjama &Foyahtrainingmaterials
Greenfarm
Voinjama
UNHCR 2158
2547609 10012002373 120.00
1210/15/
2007
printing ofsatellites T-Shirts
EmmanuelO.Cisco
Voinjama
UNHCR 1693
2168501 10012002373 400.00
1310/26/
2007
Twogeneratorsfor Voinjama& Foyah
Nehabuildingmaterials
Voinjama
UNHCR 2008
2170003 10012002373 400.00
1410/15/
2007
Payment forT-Shirts forfoursatellites
LincolnK.Gardour
Voinjama
UNHCR 1692
2168400 10012002373 800.00
1510/26/
2007
Foyah,Bopolu,Tubmanburg &Voinjamatrainingmaterials
Nehabuildingmaterials
Voinjama
UNHCR 2015
2392606 10012002373 2,818.00
1611/27/
2007
Voinjama &Foyahtrainingmaterials
AnarcoTradingEnt.inc
Voinjama
UNHCR 2162
2548000 10012002373 265.00
1711/27/
2007
Voinjama &Foyahtrainingmaterials
Metrostationery store
Voinjama
UNHCR 2172
2548808 10012002373 396.00
1812/5/2
007
Voinjamasatellitepetty cash
EdwinS.Walters
Voinjama
UNHCR 2178
2549300 10012002373 150.00
1910/8/2
007Officesupplies
Nationalprinters
Voinjama
UNHCR 1684
2167605 10012002373 40.00
2011/26/
2007
Voinjamalocal trainingmaterials
EdwinS.Walters
Voinjama
UNHCR 2138
2397503 10012002373 3,000.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
159 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
2111/7/2
007Vehiclemaintenance
IsaacYondoe
Voinjama
UNHCR 2035
2394209 10012002373 178.20
2210/8/2
007
Nationalofficesupplies
Nationalprinters
Voinjama
UNHCR 1684
2167605 10012002373 40.00
Total 13,473.75
APPENDIXVI-E
2007NationalOffice
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
Amount(US$)
111/14/
2007
UNHCRpersonnelworkshop
SandoM.Gailor
Nationaloffice
UNHCR 2044
2395105 10012002373 478.00
211/26/
2007
Payment forvehiclehired/BC-3603
HarrisM.Sallee
Nationaloffice
UNHCR 2104
2396203 10012002373 2,525.00
310/11/
2007
Nationaloffice pettycash &perdiem tosatellitestravel
SandoM.Gailor
Nationaloffice
UNHCR 1689
2168110 10012002373 473.00
410/8/2
007
Refund forofficesuppliesduring skillstrainingworkshop
MariasMcwmsZayzay
Nationaloffice
UNHCR 1685
2167706 10012002373 153.00
510/8/2
007
payment forofficesupplies
Nationalprinters
Nationaloffice
UNHCR 1684
2167605 10012002373 40.00
610/15/
2007
Officesupplies &Equipment
Lionstationery store
Nationaloffice
UNHCR 1698
2169107 10012002373 1,032.25
89/25/2
007
Supplementary salaryfor August2007
MariasMcwmsZayzay
Nationaloffice
UNHCR 1673
2166406 10012002373 337.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
160 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
911/27/
2007
Tubmanburg& Bopolutrainingmaterials/office supplies
Metrostationery store
Nationaloffice
UNHCR 2166
2548303 10012002373 594.00
1011/27/
2007
Tubmanburg& Bopolutrainingmaterials/officesupplies
LibertyTradingcenter
Nationaloffice
UNHCR 2169
2548606 10012002373 214.00
1110/15/
2007
Officesupplies &Equipment
Lionstationery store
Nationaloffice
UNHCR 1698
2169107 10012002373 1,032.25
1211/14/
2007
Nationaloffice itemsforrenovation
SethiBros.inc
Nationaloffice
UNHCR 2040
2394701 10012002373 85.00
1310/25/
2007
Nationalofficeemployeesoct.2007salary
MariasMcwmsZayzay
Nationaloffice
UNHCR 2005
2169700 10012002373 3,422.74
149/28/2
007
Nationalofficeemployeessept.2007salary
MariasMcwmsZayzay
Nationaloffice
UNHCR 1677
2166709 10012002373 3,422.74
1512/5/2
007Honorariumto staff
MariasMcwmsZayzay
Nationaloffice
UNHCR 2176
2549111 10012002373 60.00
1610/15/
2007
Employeeswithholdingtaxes MOF
Nationaloffice
UNHCR 1697
2168905 10012002373 311.05
1711/26/
2007
NationalofficeemployeesNov.2007salary
MariasMcwmsZayzay
Nationaloffice
UNHCR 2101
2396001 10012002373 3,422.74
1810/15/
2007
SocialsecurityemployeesAug. &Sept.2007payment
NASSCORP
Nationaloffice
UNHCR 1696
2168804 10012002373 325.56
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161 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
1912/20/
2007
EmployeesDec.2007scratchcards
MariasMcwmsZayzay
Nationaloffice
UNHCR 2188
2620207 10012002373 600.00
2011/14/
2007
EmployeesNov.2007scratchcards
MariasMcwmsZayzay
Nationaloffice
UNHCR 2043
2395004 10012002373 600.00
2110/11/
2007
Nationaloffice pettycash &satellitetravelperdiem
SandoM.Gailor
Nationaloffice
UNHCR 1689
2168110 10012002373 673.00
2211/14/
2007Employeesmaintenance
BashirBusinessCenter
Nationaloffice
UNHCR 2041
2394802 10012002373 185.00
2311/9/2
007
Rehabilitation of three(3) Baseradiossinje,Tub. &Nat'l office
HenryS.McCay
Nationaloffice
UNHCR 2037
2394411 10012002373 375.00
2410/26/
2007
Voinjama &Foyah twoBase Radiospayment
ProtechCommunicationinc
Nationaloffice
UNHCR 2009
2392101 10012002373 7,000.00
2511/14/
2007Equipmentmaintenance
MasterTradingCenter
Nationaloffice
UNHCR 2042
2394903 10012002373 425.00
2611/27/
2007
Nationalofficeequipment
LibertyTradingcenter
Nationaloffice
UNHCR 2170
2548707 10012002373 339.00
2712/5/2
007Staffperdiem
AnthonyYeah
Nationaloffice
UNHCR 2177
2549212 10012002373 189.00
2811/7/2
007Vehiclemaintenance
IsaacYondoe
Nationaloffice
UNHCR 2035
2394209 10012002373 178.20
2910/8/2
007
Payment ofrefund fornationalofficesupplies
MariasMcwmsZayzay
Nationaloffice
UNHCR 1685
2167706 10012002373 153.00
3010/11/
2007Payment forurgently
Metrostationer
National
UNHCR 1690
2168211 10012002373 200.00
Report of the on Forensic Audit ofLiberia Opportunities Industrialization Center (LOIC)For the Period January 2006 – December 2007
162 Promoting Accountability, Transparency, Integrity and Fiscal Probity
UNHCR PROJECT
No. DateDescription payee
satellite
Project
Voucher #
Check# Bank A/C #
AmountUSD
neededstationery
y store office
3111/9/2
007
Repair of T-burg,Bopolu& Nat'l officeBase Radios
Nehabuildingmaterials
Nationaloffice
UNHCR 2038
2394512 10012002373 449.00
3210/8/2
007
Nationalofficesupplies
Nationalprinters
Nationaloffice
UNHCR 1684
2167605 10012002373 40.00
3310/9/2
007Staff scratchcards
MariasMcwmsZayzay
Nationaloffice
UNHCR 1687
2167908 10012002373 585.00
3412/17/
2007
NationalofficeemployeesDec.2007payroll
MariasMcwmsZayzay
Nationaloffice
UNHCR 2186
2550007 10012002373 3,422.74
Total 33,342.27