iv
Page 1
Note: Unrecovered means monies that were recommended to be paid back into the Consolidated Revenue Fund or recovered because of lack of proper accountability
Year Location Number
of Issues
Numb
er of
Recom
menda
tions
Recommen
dations
Implemente
d
Recomme
ndations
not
Implemen
ted
Monies
Recovered
(Le)
Monies not
Recovered
(Le)
2014 Headquarter (Note 1) 31 30 8 22 101,568,000 4,487,591,667
Connaught Hospital (Note 2) 8 9 1 8 0 11,829,045
Sierra Leone Psychiatric Hospital
(Note 3)
9 8 0 8 0 19,416,000
Bo Government Hospital (Note 4) 10 11 4 7 0 1,094,100,000
Government Hospital Kenema
(Note 5)
10 7 0 7 0 440,593,482
DHMT Kenema (Note 6) 6 4 0 4 0 54,213,400
Makeni Government Hospital
(Note 7)
37 36 0 36 0 1,470,325,014
Tonkolili Government Hsospital
(Note 8)
10 10 0 10 0 134,665,000
Primary Health Care Tonkolili
(Note 9)
10 12 0 12 0 145,750,000
Primary Health Care Bombali
(Note 10)
11 11 0 11 0 303,979,625
2015 Headquarter (Note 11) 35 32 0 32 0 6,585,305,381
Government Hospital Kenema
(Note 12)
38 19 0 19 0 431,855,000
2016 Headquarter (Note 13) 23 23 0 23 0 3,855,047,961
Bo Government Hospital (Note
14)
6 4 2 2 0 89,700,000
Government Hospital Kenema
(Note 15)
19 11 0 11 0 186,349,000
DHMT Kenema (Note 16) 3 3 0 3 0 -
Government Hospital Tonkolili
(Note 17)
23 15 0 15 0 60,896,100
Government Hospital Makeni
(Note 18)
6 6 0 6 0 202,827,000
Government Hospital Port Loko
(Note 19)
10 9 0 9 0 353,065,188
Primary Health Care Port Loko
(Note 20)
2 2 0 2 0 152,582,500
2017 Government Hospital Makeni
(Note 21)
29 15 0 15 0 160,038,000
Primary Health Care Bombali
(Note 22)
7 8 0 8 0 216,007,000
DHMT Bo (Note 23) 13 13 0 13 0 264,392,678
DHMT Pujehun (Note 24) 12 11 0 11 0 5,002,261,804
Total 368 309 15 294 101,568,000 25,722,790,845
Page 2
Year Location Specific Issue Unrecovered
Amount (Le)
2014 Headquarter Procurement documents not submitted for verification in respect of
cleaning of tertiary hospitals.
3,323,011,392
Disbursements made by the Ministry in respect of telephone expenses, local
travelling, grants to hospitals without supporting documents to justify its
utilisation.
849,120,000
Records not submitted for the utilization of fuel 119,998,000
Monies utilised as imprest without retirement details to justify utilisation. 130,000,000
Withholding taxes not deducted and paid over to NRA 65,462,275
Unrecovered Funds 4,487,591,667
2014 Connaught Hospital Payment of salaries to unverified personnel 11,829,045
Unrecovered Funds 11,829,045
2014 Sierra Leone
Psychiatric Hospital
Withholding taxes not deducted and paid over to NRA 19,416,000
Unrecovered Funds 19,416,000
2014 Bo Government
Hospital
Supply of diets and sundry items in excess of the number of patients
(125,974)
1,070,000,000
Withholding taxes not deducted and paid over to NRA 24,100,000
Unrecovered Funds 1,094,100,000
2014 Government Hospital
Kenema
Withdrawal from the hospital’s User Fee Account without payment
vouchers and other supporting documents like receipts and certifications.
51,219,400
Relevant documentary evidence not made available for the disbursement of
funds from allocations received.
165,498,082
Fuel use and servicing of vehicles not supported by the relevant
documentary evidence
223,876,000
Unrecovered Funds 440,593,482
Page 3
Yr Location Specific Issues Unrecovered
Amount (Le)
2014 DHMT Kenema Assorted cost recovery drugs not made available for verification 54,213,400
Unrecovered Funds 54,213,400
2014 Makeni Government
Hospital
Eight receipt books issued to the Finance Division were not submitted for
inspection
13,682,000
Revenue generated from hospital fees and charges were neither banked nor the
documentary evidence to justify its utilisation
23,801,000
Overpayment to a service provider in respect of vehicle maintenance 11,250,000
Withdrawals from the Regional Government Hospital’s Bank Account and
Regional Fees Bank Account were without supporting documents to substantiate
the utilisation of funds.
601,199,878
Fuel chits and register not submitted for the utilisation of fuel 92,130,400
Documents for the utilization of diet not made available of inspection 561,279,000
Kitchen items procured but not made available for verification 12,140,000
Revenue from sale of drugs not brought to account 40,765,636
Monies utilised as imprest without retirement details 59,000,000
Withholding taxes not deducted and paid over to NRA 55,077,100
Unrecovered Funds 1,470,325,014
2014 Tonkolili Government
Hospital
Penalties not levied on contractor for site abandonment -
Revenue collected from surgical operations were neither banked nor the
availability of supporting documents to justify its utilization
115,050,000
Revenue from the sale of cost recovery drugs not brought to account 19,615,000
Unrecovered Funds 134,665,000
2014 Primary Health Care
Tonkolili
Expenditure returns not submitted for review 104,000,000
Records not submitted for the utilisation of fuel 25,250,000
Imprest funds utilized without retirement details 16,500,000
Unrecovered Funds 145,750,000
2014 Primary Health Care
Bombali
Revenue from the sale of cost recovery drugs not paid by PHC units 20,499,000
Expenditure returns relating to 86 PHUs not submitted for inspection 238,745,625Unrecovered Funds 303,979,625
Page 4
Yr Location Specific issues Unrecovered
Amount (Le)
2015 Headquarter Payment vouchers and supporting documents not submitted for audit
verification in respect of cheque withdrawals.
2,426,977,817
Payment vouchers and supporting documents not submitted for withdrawals
totalling (US$32,842@6,000)
197,052,000
142 personnel did not show up for physical verification 3,903,165,564
Proceeds from the sale of bids were utilised without any evidence of
approval or supporting documents to justify utilisation.
29,500,000
7,624 litres of fuel was utilised without any records to justify its utilisation 28,590,000
161 vehicles not made available for physical verification -
Unrecovered Funds 6,585,305,381
2015 Government
Hospital
Kenema
Revenue collected from hospital charges were not brought to account 370,003,000
Withdrawals from Hospital’s User Fee Account without supporting
documents to justify its utilization
20,052,000
Monies spent for servicing and repairs of vehicles without documentary
evidence
41,800,000
Unrecovered Funds 431,855,000
Page 5
Specific issues Unrecovered (Le)
Yr Location Specific issues Unrecovered
amount (Le)
2016 Headquarter Proceeds from the sale of bidding documents not brought to account 33,000,000
Returns not made available for overseas medical expenditure 1,247,016,444
Unapproved overseas medical treatment 125,582,600
Withdrawals from the Teenage Pregnancy account without supporting documents to
justify its utilisation.
85,400,000
Withholding taxes from contract staff salaries not paid to NRA 16,775,000
Withdrawals from the Miscellaneous account without any evidence in the form of
supporting documents for its utilisation.
1,052,384,210
Three generators not made available for verification 717,574,707
Store documents (store receipt vouchers, allocated store ledger, store issue vouchers and
distribution lists) not made available for audit inspection.
560,915,000
Unrecovered Funds 3,855,047,961
Page 6
Yr Location Specific issues Unrecovered
amount (Le)
2016 Bo Government
Hospital
Consultation fees deducted and paid to various doctors without any
authority/approval
89,700,000
Unrecovered Funds 89,700,000
2016 Government
Hospital Kenema
Revenue collected by various units for which receipts were not issued, not
paid to finance and not deposited into the hospital account.
159,508,000
Receipts not made available for revenue collected and banked 26,841,000
Unrecovered Funds 186,349,000
2016 DHMT Kenema 97,463 quantities of assorted free healthcare drugs not brought to account -
Unrecovered Funds -
2016 Government
Hospital Tonkolili
Theatre fees collected but not brought to account. 30,896,100
Essential drugs from DSDP not brought to account 30,000,000
Unrecovered Funds 60,896,100
2016 Government
Hospital Makeni
Overpayment to a cleaning company was observed when the legal
contract and cash book out-flows were compared
202,827,000
Unrecovered Funds 202,827,000
2016 Government
Hospital Port
Loko
Receipt books requested by the auditors were made available for audit
inspection
14,705,000
Revenue not banked and used without supporting documents to justify
utilisation.
51,951,138
Revenue collected were not paid into the bank or utilised on the
operations of the hospital
209,132,800
Expenditure without supporting documents to justify monies spent 7,686,250
No supporting documents were tendered for the utilization of fuel 69,590,000
Unrecovered Funds 353,065,188
2016 Primary Health
Care Port Loko
Cost recovery drugs supplied to the primary health care were not brought
to account
152,582,500
Unrecovered Funds 152,582,500
Page 7
Yr Location Specific issues Unrecovered
amount (Le)
2017 Government
Hospital
Makeni
Revenue collected from various hospital charges were not brought to
account.
160,038,000
Unrecovered Funds 160,038,000
2017 Primary Health
Care Bombali
Payments were made from the UNICEF account without supporting
documents
95,767,000
Expenditure incurred during the review period was overstated. 10,240,000
Distribution list not made available to confirm receipt and distribution of
drugs and medical equipment.
110,000,000
Unrecovered Funds 216,007,000
2017 DHMT Bo Cash book/Expenditure ledger and copies of supporting documents to
account for the utilization of this amount were not made available for audit
inspection.
214,861,253
Physical count of actual drugs in stock revealed discrepancies between the
physical balances and the balances recorded in the tally cards maintained by
the storekeeper
49,531,425
Unrecovered Funds 264,392,678
2017 DHMT
Pujehun
Disbursement without supporting documents to justify utilisation of funds 1,406,003,007
Payments without supporting documents for various transactions. 3,536,222,297
No supporting documents for the utilization of fuel 60,036,500
Unrecovered Funds 5,002,261,804
Page 8
Page 9
Page 10