Management Letter

On the Financial Statements Audit of the National Disaster Management Agency

(NDMA)

For Fiscal Year Ended June 30, 2018

Yusador S. Gaye, CPA, CGMA

Auditor General R. L.

Monrovia, Liberia
October, 2020
Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Table of Contents

1 DETAILED FINDINGS AND RECOMMENDATIONS ...................................................... 5

1.1 Financial Issues ................................................................................................... 5
1.1.1 Financial Reporting Requirements ....................................................................... 5
1.1.2 IPSAS Cash Basis Financial Reporting Framework ................................................. 5
1.1.3 Cash Receipts Analysis....................................................................................... 7
1.1.4 Differences in Cash Balance ............................................................................... 8
1.1.5 Unsupported Foreign Currency Translation Difference ........................................ 10
1.1.6 Unrecorded Donor Assets ................................................................................. 10
1.1.7 Lack of Trial balance........................................................................................ 11
1.1.8 Chart of Accounts ............................................................................................ 12
1.1.9 Unbudgeted Recruitment ................................................................................. 13
1.1.10 Payment to Individuals not on Personnel Listing................................................. 13
1.1.11 Unsupported Petty Cash Transactions ............................................................... 15
1.1.12 Third Party payment ........................................................................................ 17
1.1.13 Uncompetitive Recruitment of Security Firm ...................................................... 17
1.2 Governance Issues ............................................................................................ 18
1.2.1 Lack of a functional Board of Directors .............................................................. 18
1.2.2 Organizational Chart ........................................................................................ 19
1.2.3 Unapproved Policy Documents ......................................................................... 20
1.2.4 Assets Register ............................................................................................... 21
1.2.5 No approved payment request for disbursement of petty cash ............................ 21
1.2.6 Petty cash vouchers not serially pre-numbered .................................................. 22
1.2.7 Audit Committee ............................................................................................. 23
1.3 Internal Control Related Issue .......................................................................... 23
1.3.1 Deficiencies Noted with Personnel files .............................................................. 23
1.3.2 Risk Management Policy and Report ................................................................. 24
ANNEXURES ................................................................................................................... 26

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

ACRONYMS USED
Acronym Meaning
AG Auditor General
BOD Board of Directors
CBL Central Bank of Liberia
CD Compatible Disc
CGMA Chartered Global Management Accountant
COSO Commission on Sponsoring Organization
CPA Certified Public Accountant
DOC Document
ED Executive Director
GAC General Auditing Commission
GOL Government of Liberia
INTOSAI International Organization of Supreme Audit Institutions
IPSAS International Public Sector Accounting Standards
ISSAI International Standards of Supreme Audit Institutions
LD Liberian Dollar
MFDP Ministry of Finance and Development Planning
NCB National Competitive Bidding
NDMA National Disaster Management Agency
PFM Public Finance Management
PPC Act Public Procurement and Concessions Act
PV Payment Voucher
RFQ Request for Quotation
TOR Term of Reference
USD United States Dollar

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Mr. Henry O. Williams

Executive Director
National Disaster Management Agency (NDMA)
Monrovia, Liberia

October 20, 2020

MANAGEMENT LETTER ON THE FINANCIAL STATEMENT AUDIT OF THE NATIONAL

DISASTER MANAGEMENT AGENCY PERFORMED FOR THE YEAR ENDED JUNE 30, 2018.

Dear Hon. Williams:

The financial statements of the National Disaster Management Agency (NDMA) are subject to audit by
the Auditor-General (AG) in terms of Section 2.1.3 of the General Auditing Commission (GAC) Act of
2014.

INTRODUCTION
The audit of the NDMA for the year ended June 30, 2018 has been completed and the purpose of this
letter is to bring to your attention the findings that were revealed during the audit.

SCOPE AND DETERMINATION OF RESPONSIBILITY

The audit was conducted in accordance with the International Standards of Supreme Audit Institutions
(ISSAIs). These standards require that the audit is planned and performed so as to obtain reasonable
assurance that, in all material respects, fair presentation and reporting is achieved.

This audit includes an examination, on a test basis, of evidence supporting compliance in all material
respects with the relevant laws and regulations which came to our attention.

The matters mentioned in this letter are therefore those that were identified through tests considered
necessary for the purpose of the audit and it is possible that there might be other matters and/or
weaknesses that were not identified.

The maintenance of effective control measures and compliance with laws and regulations are the
responsibility of the Management of NDMA. Our responsibility is to express our opinion on the Financial
Statements for the year ended June 30, 2018.

The audit findings which were identified during the course of the audit are included below.

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

APPRECIATION
We would like to express our appreciation for the courtesy extended and assistance rendered by the
staff of the NDMA during the audit.

Monrovia, Liberia
October, 2020

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

1 DETAILED FINDINGS AND RECOMMENDATIONS7

1.1 Financial Issues

1.1.1 Financial Reporting Requirements

1.1.1.1 Section 41(2) of the Public Financial Management Act of 2009 requires government
ministries, agencies and commissions (MACs) to prepare and submit financial reports
within two months after the end of the financial year to the president, the Minister of
Finance and the Auditor General.

1.1.1.2 It was observed during the conduct of the audit that the Management of the National
Disaster Management Agency (NDMA) signed its financial statements for Fiscal 2017/2018
on September 21, 2018 instead of within the two-month timeline stipulated in the PFM
Act. Furthermore, there was no evidence availed in support of transmittal of the financial
statements to the President, the Minister and the Auditor General in line with the PFM Act,
2009.

Risk
1.1.1.3 The untimely signing and non-submission of financial statements within specified
timeframe could deprive decision makers of relevant financial information.

Recommendation
1.1.1.4 The Management of the NDMA should provide material justification for not preparing its
financial statements within the time period specified by the PFM Act.

1.1.1.5 The Management should ensure that it summits financial statements timely to the
President, Minister of Finance and the Auditor General in line with the PFM Act.

Management’s Response
1.1.1.6 The NDMA Management did not respond to this observation.

Auditor General’s Position

1.1.1.7 In the absence of a response by management, we maintain our findings and
recommendations. Further, The NDMA management is in breach of Section 41(2) of the
Public Financial Management Act of 2009.

1.1.2 IPSAS Cash Basis Financial Reporting Framework

1.1.2.1 Regulation A (1-3) of the PFM Act of 2009 requires that a public officer is in breach of
financial discipline if he or his act or omission goes contrary to instructions or directives
contained in these Regulations or in accounting instructions or manual for which no
variation is permitted except by an appropriate authority. (2) Any person required to

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

perform any function or duty either under Public Finance Management Act 2009 or under
these regulations that fails to perform that function or duty within the time required, is in
breach of financial discipline under this regulation. (3) Disciplinary action for misconduct,
omission or non- performance shall be taken against any officer contravening any
instruction specified in sub regulation A.20 (1).

1.1.2.2 In addition, Paragraph 1.3.12 (a) of the IPSAS cash basis of accounting as adopted by the
Government of Liberia requires the notes to the financial statements of an entity to
provide additional information which is not presented on the face of the financial
statements but is necessary for a fair presentation of the entity’s cash receipts, cash
payments and cash balances. Notes to the financial statements should be presented in a
systematic manner.”

1.1.2.3 It was observed during the conduct of the audit that the NDMA Management did not
provide appropriate explanatory notes for items on the face of the financial statements
such as External Assistance, Transfers, and Cash for the financial year under audit.

1.1.2.4 We further observed that descriptive note numbers provided on the face of the financial
statements did not match the numbers provided in the explanatory notes. See table #1
below for detailed.

Table #1: Inconsistence descriptive note numbers

NO. Numbers of Notes on the face of the financial Numbers provided in the Explanatory
statements Notes
Line Items Note # Line Items Note #
1. Wages, Salaries and Employees’ benefits 7 Wages, Salaries and 5
Employees’ benefits
2. Supplies and Consumables 8 Supplies and Consumables 6
3. Capital Expenditure 10 Capital Expenditure 7

Risk
1.1.2.5 The failures to provide the appropriate explanations for line items in the financial
statements deny users the information required for financial and economic decision
making.

1.1.2.6 It would be difficult to understand the line items on the face of the financial statements if
the explanatory notes numbering do not match the line items numbering.

Recommendation
1.1.2.7 The Management of NDMA should provide sustentative justification for the mismatch and
misrepresentation contained in the notes to the financial statements.

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Management’s Response
1.1.2.8 Note on the face of the financial statement are in consistent with the explanatory note on
the financial statement. See attached.

1.1.2.9 Also note 5 & 6 on the face of the statement did not apply to the NDMA. Therefore, the
note in the explanatory was adjusted thereby deleting note 5 & 6.

Auditor General’s Position

1.1.2.10 The NDMA Management’s assertion is not materially support. Notes # 5 & 6 are
mandatory and are located in Part 1 of the IPSAS cash basis of accounting as adopted by
the Government which must be complied with by entities which claim to be reporting in
accordance with the IPSAS cash basis of accounting as adopted by the Government of
Liberia. In addition, the miss-matched of notes makes the financial statements not fully in
compliance with the IPSAS cash basis of accounting as adopted by the Government of
Liberia in 2009. We therefore maintain our recommendation.

1.1.3 Cash Receipts Analysis

Observation
1.1.3.1 Section 36(1) of the PFM Act of 2009 states “It is a general responsibility under this Act
for all government officials handling public financial transactions to ensure that financial
information is reported in a timely, comprehensive, and accurate manner, in the manner
prescribed in this Act, under its regulations, and in instructions issued by the Minister”.

1.1.3.2 It was observed during the audit that the total receipts recorded in the financial
statements was US$299,455.80 while the actual amount recorded in the Budget
Summary Report was US$298,359.06 thereby leading to an unexplained variance of
US$1,096.74. See table 2 for details.

Table 2: Cash Receipts Analysis

Actual expenditure Actual Expenditure per MFDP Variance
per Financial Budget Control Summary
Line Item Statements Report C
A B A-B
US$ US$ US$
Wages, Salaries and Employee
Benefit 201,122.80 200,178.17 944.63
Purchase/Construction of
Property, Plant and Equipment
98,333.00 98,180.89 152.11
Total 299,455.80 298,359.06 1,096.74

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Risk
1.1.3.3 Conflicting receipt amounts could undermine the integrity of financial information thereby
making users of the information to place less reliance on the financial Statements.

Recommendation
1.1.3.4 The Management of the NDMA should provide substantive justification back by material
evidence for the variance between the financial statements and the budget control
summary report for total receipts.

Management’s Response
1.1.3.5 The NDMA Management did not respond to this observation.

Auditor General’s Position

1.1.3.6 In the absence of a response by Management, we maintain our finding and
recommendations. Therefore, the NDMA Management is in breach of financial discipline in
line with Regulation A. 20 of the PFM Act of 2009. Further, Management should liaise with
the MFDP to reconcile the variance between the budget summary report and the financial
statements and submit a copy of the reconciliation to the Office of the Auditor General
thirty days after the issuance of this report to the National Legislature

1.1.4 Differences in Cash Balance

Observation
1.1.4.1 Paragraph 1.3.4, of the IPSAS Cash Basis of Accounting as adopted by the Government of
Liberia 2009 states “An entity should prepare and present general-purpose financial
statements which include the following components:
• A statement of cash receipts and payments which: (i) Recognizes all cash receipts,
cash payments and cash balances controlled by the entity; and (ii) Separately
identifies payments made by third parties on behalf of the entity in accordance with
paragraph 1.3.24 of this Standard;

• Accounting policies and explanatory notes; and

• When the entity makes publicly available it’s approved budget, a comparison of
budget and actual amounts either as a separate additional financial statement or as
a budget column in the statement of cash receipts and payments in accordance with
paragraph 1.9.8”.

1.1.4.2 Furthermore, Regulations A.3 (1) of the PFM Act of 2009 states, “Any public officer
concerned with the conduct of financial matters of the Government of Liberia, or the
receipt, custody and disbursement of public and trust moneys, or for the custody, care
and use of government stores and inventories shall keep books of accounts and proper
records of all transactions and shall produce the books of accounts and records of the
transactions for inspection when called upon to do so by the Auditor-General, the
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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Comptroller General, the relevant internal auditor or any officers authorized by them, by
the Minister.”

1.1.4.3 During the conduct of the audit, it was observed that Management reported in the
Statement of cash receipts and payments totalling US$11,265.18 as end of the year cash
balance, whereas the bank reconciliation statements provided by Management shows an
end of year cash balance of US$13,287.35 thus resulted to an unexplained variance of
(US$2,022.17). See Table 3a and b for details;

Table 3a: Differences in Cash Balance US$

Closing balance per Cash bal. per Bank

Cash Receipt and Reconciliation Variance
Description Payment US$ Statement US$ A-B =C
A B US$
US$ US$

GOL/Operational Fund 11,265.18 13,287.35 (2,022.27)

Table 3b: Differences in Cash Balance L$

Conversion Rate
Amount LD$ to US$1.00 Balance
AccountyType
(A) (B) (A)/B
Operational US$(3a) 996.85 N/A 996.85
Operational LD$(3b) 1,540,245.92 125.32 12,290.50
Total 13,287.35

Risk
1.1.4.4 The accuracy and completeness of information provided in the financial statements cannot
be assured which undermines public sector accountability and transparency.

Recommendation
1.1.4.5 The NDMA Management should provide substantive justification for the difference in the
amounts reported.

Management’s Response
1.1.4.6 The NDMA Management did not respond to this observation.

Auditor General’s Position

1.1.4.7 In the absence of a response by Management, we maintain our finding and
recommendations. Further, The NDMA Management is in breach of financial discipline in
line with Regulation A.20 of the PFM Act of 2009 and Paragraph 1.3.4, of the IPSAS Cash
Basis of Accounting as adopted by the Government of Liberia 2009.

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

1.1.5 Unsupported Foreign Currency Translation Difference

Observation
1.1.5.1 Regulation A.3 of the Public Financial Management Act of 2009 states ‘ any public officer
concerned with the conduct of financial matters of the government of Liberia, or the
receipt, custody and disbursement of public and trust moneys, or for the custody, care
and used of government stories and inventories shall keep books of accounts and proper
records of all transactions and shall produce the book of accounts and records of
transaction for inspection when called upon to do so by the Auditor- General, the
Controller General, the relevant internal auditor. A public officer who fails to keep or to
produce any records under this regulation is in a breach of financial discipline as defined
in Regulation A.20.

1.1.5.2 It was observed, during the audit that the amount of US$7,182.07 was recorded as
foreign currency translation difference. However, there was no underlying records such as
ledger or journal provided to support the figure. As such, we could not validate the
amount recorded.

Risk
1.1.5.3 The lack of ledger or journal to support foreign currency translation difference questions
the validity of the information provided and may inhibit credibility of the financial
information provided.

Recommendation
1.1.5.4 The Management of NDMA should provide the supporting ledger and journal to
substantiate the foreign currency translation difference recorded.

Management’s Response
1.1.5.5 Management notes your observation but the foreign currency is full disclosed in the
consolidated general ledger. See attached.

Auditor General’s Position

1.1.5.6 There was no mathematical computation to prove how NDMA management derived at the
foreign currency translation difference reported in the financial statement. The
consolidated general ledger provided did not address the deficiency noted; therefore, we
maintain our recommendations. Further, Management is in breach of financial discipline in
line with Regulation 20 of the PFM Act of 2009.

1.1.6 Unrecorded Donor Assets

1.1.6.1 Regulation G.3 (d) of the PFM Act of 2009 under the caption “Accounting for Donor
Funding” states in part “Where loans, grants and donations are receivable in kind, the
value of such donations shall be determined and included in the estimates and reflected
as expenditure in the financial year.”
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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

1.1.6.2 It was observed during the audit that NDMA Management did not reflect in the notes to
the financial statements several assets such as computers, printers, projector, cameras
and other office materials that were donated by Partners to the Entity. See Annexure 1.

1.1.6.3 Furthermore, we also observed that management of NDMA received noncash items such
as Motorbikes, Toyota land cruiser jeep and Toyota hilux pickup from the UNDP which
value amounted to over US$200,000.00 but such amount was not reflected on the face of
the financial statements nor was it recorded in the fixed assets registry.

Risk
1.1.6.4 Users of the financial statements will not be able to make informed financial and economic
decisions if disclosure notes required to provide the necessary information are missing.

Recommendation
1.1.6.5 NDMA Management should provide material justification for not including the donated
assets in the notes to the financial statements.

Management’s Response
1.1.6.6 The NDMA Management did not respond to this observation.

Auditor General’s Position

1.1.6.7 In the absence of Management’s response we maintain our recommendation. However,
Management’s omission of values for the donated assets makes the financial statements
in accurate. Therefore, the NDMA Management in breach of financial discipline in line
with Regulation A.3 of the PFM Act of 2009.

1.1.7 Lack of Trial balance

Observation
1.1.7.1 Regulation A.3 of the Public Finance Management (PFM) Act of 2009 states that ”An
officer responsible for keeping financial and accounting records in accordance with this
regulation shall ensure that the necessary books and forms for the purpose, are provided
and the non-availability of the books, and forms shall not relieve the officer from
responsibility.”

1.1.7.2 During the fiscal period under audit, there was no evidence that the NDMA management
prepared final trial balance to ensure that for every debit entry recorded, a corresponding
credit entry has been recorded in the books in accordance with the double entry concept
of accounting.

1.1.7.3 In addition, the management did not present a final trial balance or a map of balances
from the General Ledger to the financial statements presented for audit; as such, it was
difficult to ensure that the proper accounts were combined to reflect the expenditures
during the fiscal year under review.
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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Risk
1.1.7.4 In the absence of final trail balance, it could be difficult to verify the arithmetical accuracy
and the combination of entries made in the ledger.

Recommendation
1.1.7.5 The NDMA Management should provide material justification for the non-preparation of a
trial balance for the fiscal period under audit.

Management’s Response
1.1.7.6 Trial balance was previously provided to the audit team. However, kindly find attached as
evidence resubmission of the trial balance.

Auditor General’s Position

1.1.7.7 The document provided is not a trial balance. What Management provided is a ledger
which is not the same as a trial balance. A trial balance is a bookkeeping worksheet in
which the balances of all ledgers are compiled into debit and credit account column totals
that are equal. In the absence of a trial balance, we were not able to validate the
arithmetical accuracy of the financial statements. We maintain our recommendation.
Management is therefore in breach of financial discipline in line with Regulation A.3 of the
PFM Act of 2009.

1.1.8 Chart of Accounts

Observation
1.1.8.1 Regulation D.13 (3) of the PFM Act requires that “Accounting and reporting for the
National Budget or the appropriations for the central government as well as that of all
government agencies shall be according to the budget classification and the Chart of
Accounts”

1.1.8.2 It was observed during the audit that the NDMA Management did not classify line items
listed in the General Ledger in accordance with the GOL Chart of Accounts which could be
used as a tool to easily group related transactions.

Risk
1.1.8.3 The failure to classify line item using GOL Chart of Account could lead to misclassification
of items reported in the financial statement.

Recommendation
1.1.8.4 The NDMA Management should provide material justification why it did not classify line
items listed in the general ledger in accordance with GOL chart of accounts.

Management’s Response
1.1.8.5 Management acknowledges your observation. However, see attached as evidence of GOL
chart of account.
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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Auditor General’s Position

1.1.8.6 We acknowledge Management’s acceptance of our recommendation. However, the former
Comptroller Mr. Rolando K. Woheel informed the GAC at the onset of the Audit that
Management did not maintain chart of account during the fiscal period under audit. It
appears that the chart of account presented was prepared when the issue was raised and
presented in our Management letter. We therefore maintain our recommendation.

1.1.9 Unbudgeted Recruitment

1.1.9.1 Regulation T3.1(a) of the PFM Act of 2009 states that the head of every Management Unit
shall keep records of all Personnel Emolument of staff employed in his management unit,
to ensure that payments are made as and when due.

1.1.9.2 It was observed during the conduct of the audit that the Executive Director of NDMA upon
appointment in March 2018 employed additional 36 staff who total gross monthly salary
amounted to US$29,059.20 and the original staffs’ salary could not be covered by the
balance in allotment of US$ 60,000.00 as at February 2018. See Annexure 2

Risk
1.1.9.3 Unplanned and unbudgeted hiring could place constraint on limited budgetary allocation
which could lead to funds for major operational activities to be used for programs not
intended.

Recommendation
1.1.9.4 The Management of NDMA should seek budgetary allocation to settle the unpaid salaries
for March and April to avoid legal liability. Furthermore, management should consider
budgetary allocation as one of the requirements for hiring new employees.

Management’s Response
1.1.9.5 The management note your observation and going forward will seek budgetary allotment
if future hiring is require.

Auditor General’s Position

1.1.9.6 We note Management’s acceptance of our recommendation. We will make a follow up as
it relates to the implementation of the recommendation in subsequent audit of the NDMA.
However, Management is in breach of financial discipline in line with Regulation A.20 of
the PFM Act of 2009.

1.1.10 Payment to Individuals not on Personnel Listing

Observation
1.1.10.1 Regulation T.16 1 (a-e) of the PFM Act of 2009 requires that a head of government
agency or a head of management unit shall examine and certify the personnel emolument

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

payment vouchers to ensure that (a) only staff belonging to the unit are on the payment
vouchers; (b) in the case of staff on posting or transfer out, the name is deleted within
three months; (c) in the case of retirement, resignation, termination, vacation of post,
death, regulations U.8 and U.14 are strictly complied with; (d) any over payment of
Personnel Emolument is recovered; (e) newly employed staff and those posted or
transferred to the unit appear on the payment voucher.

1.1.10.2 It was observed during the conduct of the audit that two names Eugene Swen and
Michael Bleetan with a total salary of US$ 1,008.4 and L$ 38,318.88 respectively,
appeared on the NDMA payroll for the months of May and June 2018 but the names were
not reflected on the personnel listing. We further observed that they did not sign the daily
attendance log to provide evidence that they reported to work during the period. See
Table 4 for details.

Table 4: Payment to Individuals not on Personnel Listing

No. of
Gross Net salary per month Total Salary Paid
Name Position months
US$$ US$ L$ US$ L$
Eugene Driver 2
Swen 350.00 252.02 9,579.72 504.02 19,159.44
Michael W. Driver 2
Bleetan 350.00 252.02 9,779.72 504.02 19,159.44
Total 700.00 504.04 19,159.44 1,008.4 38,318.88

Risk
1.1.10.3 Payments to staff who appear not to be employees of the entity could lead to wasteful
expenditure or ghost employees and loss of public funds.

Recommendation
1.1.10.4 The NDMA Management should provide substantive justification backed by documentary
evidence for making payments to the two individuals without employment records.

Management’s Response
1.1.10.5 Eugene Swen and Michael Bleetan were among the new staff hired in early March 2018.
The Agency was never captured in the 2017-2018 budgets and the Ministry of Finance
and Development Planning could not easily identify funding to settle salaries for the
employees. With this uncertainty, the Ministry asked us to submit the personnel listing
with account numbers for review at which time Michael and Eugene had not declined to
remain with the NDMA. The government inability to pay us for the three months
compelled these guys to discontinue their services in early May at which time the
personnel listening was already with MFDP awaiting approval. The government was able
to source funding and paid for May and June in the month of June, 2018 and it included
Eugene and Michael. Before then, the Agency had volunteers that were not on the initial

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

payroll but had worked from April to July of 2018. In the wisdom of Management, the
salaries of Eugene and Michael were distributed and signed for the five volunteers in
appreciation of their services to the agency. Please find attached the listing with the
names, amount received and signature.

Auditor General’s Position

1.1.10.6 The NDMA did not adequately address the issue raised in the Management letter, though
we saw the list of volunteers but there was no evidence to prove that these volunteers
sign for the amount mentioned before their names. Additionally, there was no evidence to
show approval from Management that the payment should be made to the volunteers.
The list sent to GAC did not specify the five (5) volunteers. We therefore maintain our
recommendation. Management should account for the l amount indicated in the
observation.

1.1.10.7 Furthermore, Management is in breach of financial discipline in line with Regulation A.20
of the PFM Act of 2009.

1.1.11 Unsupported Petty Cash Transactions

Observation
1.1.11.1 Regulation Q.9 (1-5) states that “(1) Imprest shall be retired at the close of a financial
year and any imprest not so retired shall be adjusted to a personal advance account in the
name of the imprest holder making him indebted to the Government. (5) A head of
government agency shall report details of imprest holders who fail to retire their imprest
by the due date to the Comptroller-General with a copy to the Auditor-General or the
representative of the Auditor General”.

1.1.11.2 It was observed during the audit that out of a total of L$210,739.37 and US$ 500.00
advanced as petty cash for the period, a total of L$82,110.00 and US$57.52 were
disbursed but not retired or liquidated by valid receipts, cash invoices or distribution log.
See Table 5a and 5b below for details:

Table 5a: Total petty cash advanced for the period

Amount Advanced
Date Voucher # Payee Description
USD LD
21-Feb-18 3 Hamzatt A Dorley Petty Cash 500
Apri. 11,2018 4 Mardea Junius Petty Cash 41,175
April 30,2018 11 Mardea Junius Petty Cash 57,493
June 1,2018 16 Mardea Junius Petty Cash 47,870
June 18,, 18 23 Mardea Junius/; Petty Cash 64,201.27
Total 500.00 210,739.27

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Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Table 5b: Unsupported Petty Cash Transactions

Unretired Amount
Date Payee Description
US LD
23-Apr-18 Rosetta L. Gbassay Water 4,550
24-Apr-18 Rosetta L. Gbassay Snacks 20
24-Apr-18 Rosetta L. Gbassay Sim card and Transportation 15
23-Mar-18 Rosetta L. Gbassay Transportation 5
4-Apr-18 Rosetta L. Gbassay Gasoline 2,250
4-Jun-18 Rosetta L. Gbassay Curtain 7000
4-Jun-19 Rosetta L. Gbassay Curtain 5000
4-Jun-20 Rosetta L. Gbassay Cleaning of office 4000
6-Jul-18 Rosetta L. Gbassay Two cartoons of sheet 7,750
20-Jun-18 Rosetta L. Gbassay Curtain 5,560
2-Jun-18 Rosetta L. Gbassay Curtain 6,950
Subtotal (Rosetta L. Gbassay) 40 43,060

29-Jun-18 Alieu Sengbe two bottles of water 400

25-Jun-18 Alieu Sengbe nose mask and apron 6,080
25-Jun-19 Alieu Sengbe extension cord 5,060
20-Jun-18 Alieu Sengbe two bottles of water 400
Subtotal (Alieu Sengbe) 0 11,940

3-May-18 Augustine A. Kemokai Bottle Water 2,600

5-Jun-18 Augustine A. Kemokai Scratch card 1400
Subtotal (Augustine Kemokai) 0 4,000

21-May-18 Mildred S. Toteh Overtime 5000

23-May-18 Jonathan Wordsworth Lunch 5,280
22-May-18 Augustine M. Kollie Transportation and scratch card 5,330
26-Mar-18 A. Sieh Panten Water 17.52
18-Apr-18 Mohammed K. Jallah Gasoline 1500
22-Jun-18 Archievego M. Doe Food and water for 8 person 6,000
Subtotal 17.52 23,110.00
Grand Total 57.52 82,110.00

Risk
1.1.11.3 The failure by Management to retire imprest fund received could undermine the legitimacy
of the transactions.

Recommendation
1.1.11.4 Management should provide substantive justification for failing to retire petty cash
amounting to L$82,110.00 and US$57.52.

Management’s Response
1.1.11.5 The NDMA Management did not respond to this observation.

16 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Auditor General’s Position

1.1.11.6 In the absence of a response by Management, we maintain our finding and
recommendations. Therefore, all the staffs that received the advances should account for
the unretired advances. Furthermore, Management is in breach of financial discipline in
line with Regulation A.20 of the PFM Act of 2009.

1.1.12 Third Party payment

1.1.12.1 Regulation B.28 of the PFM Act of 2009 states that “A payment shall be made only to the
person or persons named on the payment voucher or to their representatives duly and
legally authorized in writing to receive the payment.”

1.1.12.2 It was observed during the conduct of the audit that the NDMA Management made
payment totalling L$18,000 for media coverage in the name of the Communication
Director, Mr. W. Geevon Smith without evidence that the amount was remitted to the
media institutions and individuals for the services rendered to the NDMA.

Risk
1.1.12.3 Payment for services in the name of employees of the procuring entity could lead to
conflict of interest.

Recommendation
1.1.12.4 The Management of NDMA should provide material justification for making payment of
L$18,000 to the Communication Director instead of the service providers.

Management’s Response
1.1.12.5 The NDMA Management did not respond to this observation.

Auditor General’s Position

1.1.12.6 In the absence of a response by management, we maintain our finding and
recommendations. Therefore, the Communications Director should account for the
amount. Furthermore, Management is in breach of financial discipline in line with
Regulation A.20 of the PFM Act of 2009.

1.1.13 Uncompetitive Recruitment of Security Firm

Observation
1.1.13.1 Regulation P.10 (c) of the PFM Act of 2009 requires that any public officer, including a
Minister and head of any government institution, commission, board who signs a voucher,
a check, a document or record pertaining to accounts shall ensure that the procurement
method used is in line with the provisions of the Public Procurement and Concessions Act
(2005).

17 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

1.1.13.2 Furthermore, Section 53 (c) of the PPC Act of 2005 as amended and restated in 2010
states “that the request for quotations method may be used for the procurement of
goods, works and services when the estimated value of the procurement of services does
not exceed the amount set in the Schedule; in this case US$10,000.

1.1.13.3 In addition, Section 54(1) of the PPC Act of 2005 as amended and restated in 2010
requires that quotations shall be requested for in writing from as many bidders as
practicable, but from at least three (3) bidders.

1.1.13.4 In the fiscal period under audit, it was observed that there was no evidence the security
firm, Reeds Security Network & Consultancy Inc. was competitively hired by the NDMA
Management to provide security for the Agency.

Risk
1.1.13.5 Failure to use the required method of procurement is a breach of the PPC Act and could
lead to the non-achievement of value for money.

Recommendation
1.1.13.6 The NDMA Management should provide substantive justification why the required method
of procurement was not applied for the procurement of security service for the Agency.

Management’s Response
1.1.13.7 Please note that the present Management of the NDMA officially took office in March 2018
and inherited the Reed security network & consultancy Inc. from Ministry of Internal
Affairs. See attached contract.

Auditor General’s Position

1.1.13.8 We acknowledge Management’s assertion that the current Management team took office
in March 2018 and inherited the Reed Security Network & Consultancy Inc. from the
Ministry of Internal Affairs. The current Management should have directed the
observation to the former Administration for response. Therefore, we maintain our finding
and recommendations. Furthermore, Management is in breach of Section 54(1) of the PPC
Act of 2005 as amended and restated in 2010.

1.2 Governance Issues

1.2.1 Lack of a functional Board of Directors

Observation
1.2.1.1 Section 3.4 (a) of the NDMA Act states that’’ the Board shall meet as often as necessary
for the discharge of its functions but no less than once per quarter.

18 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

1.2.1.2 In the fiscal year under audit, there was no evidence that the Board of Directors was
functional and active as a policy making and oversight body of the NDMA. There was no
meeting minute of the Board, no proof of Board approval for major decisions taken by
NDMA management, no board approval of major policy documents including Human
Resource Manual, Financial manual, etc. and no proof of Board deliberation on any matter
involving the NDMA.

Risk
1.2.1.3 In the absence of a functional Board, Management may take action in its own interest and
major policy documents may lack the appropriate authority for enforcement.

Recommendation
1.2.1.4 The Board Chairman and the Board Secretary should institute appropriate actions to
revitalize the Board and encourage members, especially statutory Board members to take
keen interest in the governance of the NDMA.

1.2.1.5 The Board should meet at least once every quarter to deliberate on matters concerning
the NDMA. The Board should also facilitate the approval of key policy documents and
procedures manual for the agency.

Management’s Response
1.2.1.6 The NDMA Management did not respond to this observation.

Auditor General’s Position

1.2.1.7 In the absence of a response by management, we maintain our finding and
recommendations.

1.2.2 Organizational Chart

1.2.2.1 The Commission on Sponsoring Organization (COSO) of the Treadway Commission
Framework requires board’s oversight responsibilities including providing advice and
direction to management, constructively challenging management, approving policies and
transactions, and monitoring management’s activities. Consequently, the board of
directors is an important element of internal control. The board and senior management
establish the tone for the organization concerning the importance of internal control and
the expected standards of conduct across the entity

1.2.2.2 It was observed during the audit that the NDMA Management did not have an approved
organization chart to depict approved hierarchical structure/chain of command of the
entity and line of reporting.

19 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Risk
1.2.2.3 The absence of an approved organizational chart could lead to confusion in the delegation
of duties, authority and responsibilities.

Recommendation
1.2.2.4 The Board of Directors should ensure that management develops and present an
organizational chart best fit for the NDMA. Such chart should be reviewed and approved
by the Board to serve as an authoritative instrument showing the hierarchal structure of
the entity depicting clear line of authority and responsibility.

Management’s Response
1.2.2.5 The NDMA Management did not respond to this observation.

Auditor General’s Position

1.2.2.6 In the absence of a response by management, we maintain our finding and
recommendations.

1.2.3 Unapproved Policy Documents

1.2.3.1 According to COSO Internal Control Framework on Control Environment, the Board is an
integral oversight function of an entity. As such, the Board should lead the process of
policy making and ensuring that policies are approved to them enforceable.

1.2.3.2 It was observed during the audit that several documents such as operational procedure
manuals for the Finance Section, HR, ICT and Procurement were not approved. They are
all still in their draft.

Risk
1.2.3.3 Working with unapproved policy documents could become difficult to enforce when said
document is challenged before management and in the court of law.

Recommendation
1.2.3.4 The Board of Directors should ensure that all policy documents are approved so as to
avoid future legal challenge.

Management’s Response
1.2.3.5 The NDMA Management did not respond to this observation.

Auditor General’s position

1.2.3.6 In the absence of a response by Management, we maintain our finding and
recommendations.

20 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

1.2.4 Assets Register

Observation
1.2.4.1 Regulation V.1 (2) of the PFM Act of 2009 states that “The Head of Government Agency
must take full responsibility of assets assigned to him by the General Services Agency and
ensure that proper control systems exist for assets and that:(a) preventive mechanisms
are in place to eliminate theft, losses, wastage and misuse; And (b) inventory levels are at
an optimum and economical level”.

1.2.4.2 It was observed during the audit that the NDMA Management did not maintain a
comprehensive Fixed Assets Register (FAR) that would show series number, date of
purchase, cost, location, current condition and disposal history.

Risk
1.2.4.3 In the absence of a comprehensive Fixed Asset Registry, the ownership and the existence
of the assets could not be assured and could easily be susceptible to theft.

Recommendation
1.2.4.4 The NDMA Management should develop a comprehensive Fixed Asset Register and record
all assets acquired or donated to the institution and ensure that it is regularly updated.

Management’s Response
1.2.4.5 The NDMA acknowledged your observation. But the NDMA inherited a list of assets from
the Ministry of Internal Affairs without a date of purchase and coding. The NDMA
Management contacted GSA for coding of the Assets including the new purchase as well
as donated items. See attached Assets Registry.

Auditor General’s Position

1.2.4.6 We acknowledge Management’s acceptance of our recommendation. We will make a
follow-up for the implementation of our recommendations in subsequent audit of the
NDMA.

1.2.5 No approved payment request for disbursement of petty cash

1.2.5.1 Regulation P.9 (2) of the PFM Act of 2009 requires that payments except for statutory
transfers and debt service, shall be supported by invoices, bills and other documents in
addition to the payment vouchers

1.2.5.2 It was observed during the audit that there was no evidence that the preparation of
several petty cash disbursement vouchers were informed by pre-approved payment
request from an appropriate level of Management to trigger the preparation of the petty
cash voucher. In some cases, the petty cash voucher was the only supporting document
for the disbursement of the fund.
21 Ensuring Accountability of Public Resources
Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Risk
1.2.5.3 Petty cash fund could be disbursed without appropriate authorization.

Recommendation
1.2.5.4 Petty cash custodian should raise disbursement voucher only upon receipt of an approved
payment request.

1.2.5.5 NDMA management should establish a process whereby payments are processed based
on approved payment requests accompanying all petty cash vouchers.

Management’s Response
1.2.5.6 The NDMA Management did not respond to this observation.

Auditor General’s Position

1.2.5.7 In the absence of a response by Management, we maintain our findings and
recommendations. However, Management is in breach of financial discipline in line with
Regulation A. 20 of the PFM Act of 2009.

1.2.6 Petty cash vouchers not serially pre-numbered

1.2.6.1 Regulation P.9 (1) of the PFM Act of 2009 requires that all disbursements or payments of
public moneys shall be properly supported by pre-numbered payment vouchers.

1.2.6.2 It was observed during the audit that none of the petty cash vouchers for the period was
serially pre-numbered. As a result, the petty cash replenishment reports lacked unique
numbering that could enable cross referencing.

Risk
1.2.6.3 In the absence of serially pre-numbered voucher system, petty cash payments could be
duplicated thereby resulting to the loss of funds.

Recommendation
1.2.6.4 Management should ensure that petty cash vouchers are serially numbered to enhance
easy referencing.

Management’s Response
1.2.6.5 The Management of NDMA did not respond to this finding.

Auditor General’s Position

1.2.6.6 In the absence of a response by Management, we maintain our finding and
recommendations. However, Management is in breach of financial discipline in line with
Regulation A. 20 of the PFM Act of 2009.

22 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

1.2.7 Audit Committee

Observation
1.2.7.1 Section 1(K.10) of the Public Financial Management Regulations of 2009 states “A Head of
government agency or government organization shall in consultation with the Internal
Audit Governance Board establish and maintain an audit committee for the government
agency or organization for which he/she is responsible.”

1.2.7.2 It was observed during the audit that the NDMA Management provided no evidence that a
functional audit committee existed at the Institution to review internal controls, the scope
of internal audit; internal audit plans and ensure that internal and external audit findings
are evaluated and implemented.

Risk
1.2.7.3 In the absence of a functional audit committee, Internal and external audits
recommendations may be undermined in that, findings and recommendations of audits
report may not be taken seriously or implemented.

Recommendation
1.2.7.4 The NDMA Management should establish a functional audit committee to review internal
controls, the scope of internal audit; internal audit plan and ensure that internal and
external audit findings are evaluated and implemented.

Management’s Response
1.2.7.5 The Management of NDMA did not respond to this finding.

Auditor General’s Position

1.2.7.6 In the absence of a response by Management, we maintain our finding and
recommendations. However, Management is in breach of financial discipline in line with
Regulation A. 20 of the PFM Act of 2009.

1.3 Internal Control Related Issue

1.3.1 Deficiencies Noted with Personnel files

Observation
1.3.1.1 According to the Committee of Sponsoring Organizations of the Treadway Commission
(COSO) Internal Controls Framework, management should interpret the regulations and
procedures and develop into its own human resources policies and procedures. The
human resource policy should regulate matters such as orientation, training, promotions,
and compensation. This policy also explains the minimum qualification and experience
criteria for recruiting skilled and competent staff, training and continuous development of
employees, skills retention and monitoring of the competency of staff in place to ensure
that skilled and competent staff is retained and assessed.
1.3.1.2 It was observed during the conduct of the audit the audit that for several personnel files
23 Ensuring Accountability of Public Resources
Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

that we sampled, the NDMA Management did not maintain essential personnel records
such as Letter of Applications, Employment Letter, Photograph of employees, transfer,
appointment, promotion, demotion, warning, suspension, resignation and or dismissal Job
descriptions, Performance evaluations, Medical Examination Certificates, Police Clearance,
and Recommendations.

Risk
1.3.1.3 The failure to maintain essential personnel records could lead to management inability to
manage or regulate the activities of its personnel effectively.

Recommendation
1.3.1.4 The NDMA Management should ensure that all employees’ files are updated to contain
essential documents such as letter of employment, Photograph of employees, academic
credentials, etc, to reflect their position at the entity.

Management’s Response
1.3.1.5 The Management of NDMA did not respond to this finding.

Auditor General’s Position

1.3.1.6 In the absence of a response by Management, we maintain our finding and
recommendations.

1.3.2 Risk Management Policy and Report

Observation
1.3.2.1 Paragraph 17 of the Internal Integrated Framework, published by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO) indicates that in most
cases, the board of head of public entity is ultimately responsible for determining whether
management has implemented effective internal control including monitoring. The
institution makes this assessment by (a) understanding the risks the organization faces
and (b) Gaining an understanding of how senior management mages or mitigates those
risk that are meaningful to the organization objectives. Obtaining this understanding
includes determining how management supports its beliefs about the effectiveness of the
internal control system in those areas.

1.3.2.2 It was observed during the audit that there was no evidence that the NDMA Management
has developed a risk management policy to guide internal and external risks that could
impact the achievement of the institution’s objectives.

Risk
1.3.2.3 The absence of a risk management policy could lead to management not being aware of
potential risks that may affect the operations of the institution.

24 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Recommendation
1.3.2.4 The NDMA Management should put in place a risk management policy to guide internal
and external risks that could impact the achievement of the institution’s objectives.

Management Response
1.3.2.5 The Management of NDMA did not respond to this finding.

Auditor General’s Position

1.3.2.6 In the absence of a response by Management, we maintain our finding and
recommendations.

25 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

ANNEXURES

26 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Annexure 1: Unrecorded Donor Assets

DONATED
NO ITEMS DESCRIPTION QUANTITY DEPARTMENT SERIAL # GSA. CODE DATE
BY
1 Cannon EOS REBEL T6 1 UN WOMEN Communication 31207085574
Camera
2 Printer Canon-220-24w 1 UNDP Maintaince 140845-11 UNCODED
3 Dell Laptop Dell Latitude 7000 7280 Business Ultrabook-12.5" 1 UN WOMEN Planning
gorilla Glass FHD(1920X1080),INTEL12-
7600U,512GB SSD,16GB DDR4,BACKLIT KEYS, FP
READER,WINDOWS 10 PRO.
4 Projector 300 ansi lumens with lence 1 UN Women FIANACE Uncoded
5 Cabinet Book shelf 1 UN Women DEDO GSA-BS-420-
6 Chair Executive 1 UN-WOMEN GENDER GSA-EC-420-3
7 Chair Executive 1 UN-WOMEN GENDER GSA-EC-420-1
8 Paper Good 1 UN-WOMEN GENDER GSA-GDC-600-
Shredder 1
9 Printer Hp PRO 400 Multi-function 1 UN-WOMEN GENDER GSA-CM-600-1
10 Desk Regular 1 UN-WOMEN GENDER GSA-CD-420-1
11 Desk Regular 1 UN-WOMEN GENDER GSA-CD-420-2
12 Desk Regular 1 UN-WOMEN GENDER GSA-CD-420-3
13 Desk Regular 1 UN-WOMEN GENDER GSA-CD-420-4
14 Chair Plastic 1 UN-WOMEN GENDER GSA-PC-420-1
15 Chair Plastic 1 UN-WOMEN GENDER GSA-PC-420-2
16 Chair Plastic 1 UN-WOMEN GENDER GSA-PC-420-3
17 Chair Plastic 1 UN-WOMEN GENDER GSA-PC-420-4
18 Fan Duracon 1 UN-WOMEN GENDER GSA-SF-031-1
19 Cabinet Book shelf 1 UN-WOMEN GENDER GSA-BS-420-1
20 Cabinet Book shelf 1 UN-WOMEN GENDER GSA-BS-420-2
21 Chair Semi executive 1 UN-WOMEN GENDER GSA-CD-420-1
22 Chair Semi executive 1 UN-WOMEN GENDER GSA-CD-420=2

21 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

DONATED
NO ITEMS DESCRIPTION QUANTITY DEPARTMENT SERIAL # GSA. CODE DATE
BY
23 Computer Dell 1 UN-WOMEN GENDER C2FOH72 GSA-CDC-MTL-
297-1
24 Computer Dell 1 UN-WOMEN GENDER DT74J72 GSA-CDC-MTL-
297-2

Annexure 2: unbudgeted recruitment

Initial Date Intervie

Frist Middle Basic Salary Date of Area of Applicatio employme
NO Grade Position Sex Qualification of w panel
Name Name Current $ Birth Assignment n Letter nt Letter
Employment report

1 Mildred S. TAS2-1 Receptionist Female University 282 3/12/2018 12/2/1988 Montserrado

Student
2 Ruth M. TAS2-1 Receptionist Female High School 282 3/14/2018 8/26/1986 Montserrado yes no march
Diploma 8,2018

3 Saybanie D. TAS2-1 Office Female University 282 3/13/2016 5/14/1990 Montserrado yes no march
Assistant Student 8,2018
4 Ahmad D1-1 IT Assistant Male BSc 1,175.00 3/14/2018 1/2/1989 Montserrado yes no march
Manager Information 8,2018
Technology

5 Vivian G. D2-1 Procurement Female BBA 1,645.00 3/13/2018 2/22/1985 Montserrado yes no march
Director Accounting 8,2018

6 Abraham J. P2-5 Procuerment Male BBA 658.00 3/12/2018 7/20/1980 Montserrado yes no no
Analyst Accounting

7 Rosetta L. P4-1 Logistics Female BPA PADM 893.00 3/12/2018 9/19/1978 Montserrado yes no no
Supervisor

22 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Initial Date Intervie

Frist Middle Basic Salary Date of Area of Applicatio employme
NO Grade Position Sex Qualification of w panel
Name Name Current $ Birth Assignment n Letter nt Letter
Employment report

8 Alieu N. TAS1-1 Maintenance Male High School 282 3/13/2018 8/12/1968 Montserrado yes no 8-Mar-18
Supervisor Diploma

9 Francess N. TAS1-1 Maintenance Female High School 211.5 3/14/2018 12/18/1988 Montserrado yes no April 2,2018
Officer Diploma

10 Johnson TAS1-1 Maintenance Male High School 211.5 3/13/2018 5/7/1958 Montserrado yes no march
Officer Diploma 8,2018

11 Konah W. TAS1-1 Maintenance Female High School 211.5 3/13/2018 6/24/1994 Montserrado yes no march
Officer Diploma 8,2018

12 Bendu TAS1-1 Maintenance Female High School 211.5 3/13/2018 12/17/1990 Montserrado yes no march
Officer Diploma 8,2018

13 Moses TAS1-5 Driver Male High School 267.9 3/13/2018 6/7/1977 Montserrado
Diploma

14 Roland B. TAS1-5 Driver Male High School 267.9 10/17/1979 Montserrado yes no march
Diploma 3/13/2018 8,2018

15 Edmond E. TAS1-5 Driver Male High School 267.9 3/14/2018 11/16/1990 Montserrado yes no march
Diploma 8,2018

16 Tonia I. P1-1 Human Female BPA PADM 470 3/14/2018 1/29/1975 Montserrado yes no march
Resource 8,2018
Assistant
Director

23 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Initial Date Intervie

Frist Middle Basic Salary Date of Area of Applicatio employme
NO Grade Position Sex Qualification of w panel
Name Name Current $ Birth Assignment n Letter nt Letter
Employment report

17 Jonette K. P2-5 Accountant Female BBA 658 3/13/2018 1/21/1993 Montserrado yes no April 2,2018
Accounting

18 Goodrich S. D1-1 Response Male BA Political 1,175.00 3/12/2018 1/10/1982 Montserrado yes no march
and Science 8,2018
Recovery
Supervisor

19 Ambrose S. P1-1 Response Male BBA 470 3/13/2018 8/18/1972 Montserrado yes no march
Officer Accounting 8,2018

20 Edward S. P1-1 Responder Male High School 376 3/13/2018 12/4/1974 Montserrado yes no April 2,2018
Diploma

21 Augustine A. P2-1 Gender Male BPA PADM 517.00 3/14/2018 4/4/1985 Montserrado yes no march
Assistant 8,2018
Coordinator

22 Mardea H. P1-1 Gender & Female BBA 470 3/13/2018 12/23/1979 Montserrado #REF!
Children Accounting
Protection
Officer

23 Jonathan A. D2-1 Coordinator/ Male BPA PADM 1,645.00 3/14/2018 2/7/1982 Montserrado yes no march
Risk & Early 8,2018
Warning

24 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Initial Date Intervie

Frist Middle Basic Salary Date of Area of Applicatio employme
NO Grade Position Sex Qualification of w panel
Name Name Current $ Birth Assignment n Letter nt Letter
Employment report

24 Mohamm K. D1-1 Asst. Male BA Sociology 1,175.00 3/14/2018 6/15/1994 Montserrado yes no march
ed Coordinator/ 8,2018
Risk & Early
Warning

25 Gemeh B. D1-1 Disaster Risk Female MSc 1,175.00 3/13/2018 1/5/1985 Montserrado yes no march
Analyst Environmental 8,2018
Science

26 Helena B. TAS4-1 Data Officer Female BPA PADM 423 3/12/2018 2/13/1979 Montserrado yes no march
8,2018
27 Jahnuah TAS4-1 Data Officer Male BBA 423 3/13/2018 7/7/1985 Montserrado yes no march
Accounting 8,2018

28 Tarlo H. D2-1 Coordinator/ Female MSc Public 1,645.00 3/13/2018 1/15/1980 Montserrado yes no march
Gender Health 8,2018

29 Emma M. P1-1 Safety & Female BSC Nursing 470.00 3/12/2018 9-Jan-80 Montserrado yes no no
Response
Officer
30 Louise D. K. D2-1 Coordinator Female BBA 1,645.00 3/14/2018 4/20/1982 Montserrado yes no march
/Training Management 8,2018

31 Henry O. E2-9 Executive Male MSc Regional; 4,958.50 5-Mar-18 20-Mar-51 Montserrado yes no April 2,2018
Director Science

32 Henry J. P2-3 Chief Male High School 282 3/14/2018 1/1/1965 Montserrado
Security Diploma

25 Ensuring Accountability of Public Resources

Management Letter on the Financial Statements Audit of the
National Disaster Management Agency (NDMA)
For Fiscal Year Ended June 30, 2018

Initial Date Intervie

Frist Middle Basic Salary Date of Area of Applicatio employme
NO Grade Position Sex Qualification of w panel
Name Name Current $ Birth Assignment n Letter nt Letter
Employment report

33 Jemima D. TAS3 Secretary Female BBA, 408 3/12/2018 5/7/1971 Montserrado

Management

34 Rubben TAS2-1 Office Male Some 282 3/13/2018 6/7/1993 Montserrado yes no march
Assistant University 8,2018
Courses
35 Archieveg M. D2 Communicati Male BSc Education 1,645.00 3/14/2018 3/27/1979 Montserrado no no no
o on Director

36 Maxwell A. D2 Legal Officer Male BPA/ LLB 1,598 12-Mar-18 12-Oct-73 Montserrado yes no march
8,2018
Total 29,059.20

26 Ensuring Accountability of Public Resources