AUDITOR GENERAL'S REPORT

ON THE ELIGIBLE

EXPENDITURE OF THE LIBERIA

NATIONAL POLICE (LNP)

FOR THE PERIOD ENDED

30 JUNE 2018

May 2020

Yusador S. Gaye, CPA, CGMA

Auditor General, R.L.

AUDITOR GENERAL'S REPORT

AUDITOR GENERAL'S REPORT On the Eligible Expenditure of the Liberia National Police (LNP) For the Period Ended 30 June 2018.

2 Promoting Accountability of Public Resources

Table of Contents

1 DETAILED FINDINGS AND RECOMMENDATIONS ...................................................... 10

1.1 Financial Issues .................................................................................................... 10

1.1.1 Payment without adequate supporting documents ................................................ 10

1.1.2 Discrepancy between the Fiscal Outturn (Actual) and LNP Budget Performance Report.

........................................................................................................................ 11

1.1.3 Discrepancy between the IFMIS General Ledger and LNP Budget Performance Report .

........................................................................................................................ 13

1.1.4 Discrepancy between the Approved Allotment and LNP Budget Performance Report. 14

1.1.5 Payment to staff on behalf of third Parties ............................................................ 15

1.1.6 Donated Assets .................................................................................................. 17

1.1.7 Bank Reconciliation Statements ........................................................................... 18

1.1.8 Uncommitted Cash Balance ................................................................................. 19

1.1.9 Unauthorized Bank Transfers ............................................................................... 21

1.1.10 Proper Records and Books of Accounts ................................................................. 22

1.1.11 Paid Vouchers not stamped ................................................................................. 23

1.1.12 LNP Annual Report ............................................................................................. 24

1.1.13 Approved Work plan ........................................................................................... 24

1.1.14 Approved Accounting Manual .............................................................................. 25

1.2 Personnel Compensation ..................................................................................... 26

1.2.1 Employees’ Files ................................................................................................. 26

1.2.2 Attendance Log .................................................................................................. 27

1.2.3 LNP payroll ........................................................................................................ 28

1.2.4 Payroll Deductions for AWOLs ............................................................................. 29

1.2.5 Employees Death Benefit .................................................................................... 30

1.2.6 Employees with Employment Letter but not on the Payroll ..................................... 31

Table-10: Individuals with Employment Letter but not on the Payroll ................................... 31

1.2.7 Civilian Staff Payroll ............................................................................................ 32

1.2.8 Volunteers Staff ................................................................................................. 32

1.2.9 Unauthorized Transfers of LNP Personnel ............................................................. 33

1.2.10 Lack of Policies and Procedures ........................................................................... 34

1.2.11 Unverified LNP Personnel .................................................................................... 35

1.3 Asset Management ............................................................................................... 36

1.3.1 Information Communication Technology ............................................................... 36



1.3.2 Absence of Licensed Software and Anti-Virus for ICT Equipment ............................ 37

1.3.3 Inadequate Records on Inventory of ICT Equipment.............................................. 37

1.3.4 Disaster Recovery Plan........................................................................................ 38

1.4 Logistics Section .................................................................................................. 39

1.4.1 Fixed Assets Registry .......................................................................................... 39

1.4.2 Lack of Asset Movement Log ............................................................................... 40

1.4.3 Store Room Management .................................................................................... 41

1.5 Fleet Management Section .................................................................................. 42

1.5.1 Unauthorized Scrapping of LNP Vehicles ............................................................... 42

1.5.2 LNP Vehicles Disposal ......................................................................................... 43

1.5.3 LNP Facilities (UNMIL Quick Impact Projects) ........................................................ 44

1.5.4 Generator Fuel Consumption Log ......................................................................... 46

1.6 Public Safety Division (Ticketing Section) .......................................................... 47

1.6.1 Lack of Accountability of Tickets in Circulation ...................................................... 47

1.7 Governance Issues ............................................................................................... 48

1.7.1 Audit Committee ................................................................................................ 48

1.7.2 Internal Audit ..................................................................................................... 48

1.7.3 Risk Management Policy ...................................................................................... 49

ACKNOWLEDGEMENT ........................................................................................................ 51

ANNEXURES ....................................................................................................................... 52

EXHIBITS ......................................................................................................................... 112



Acronyms / Abbreviations/Symbols

Acronym Meaning

ASU Accounting Service Unit

ACP Assistant Commission of Police

CGMA Chartered Global Management Accountant

COBIT Control Objectives for Information and Related Technology

COF Chief of Finance

COSO Committee of Sponsoring Organization of the Treadway Commission

CPA Certified Public Accountant

CSA Civil Service Agency

DCP Deputy Commissioner of Police

DDU Direct Deposit Unit

FY Fiscal Year

GoL Government of Liberia

HR Human Resource

IAD Internal Audit Department

IFMIS Integrated Financial Management Information System

IGP Inspector General of Police

IPSAS International Public Sector Accounting Standard

ISSAI International Standards of Supreme Audit Institutions

IT Information Technology

LD Liberian Dollars

LNP Liberia National Police

LNPDM Liberia National Police Duty Manual

LRA Liberia Revenue Authority

MFPD Ministry of Finance Planning and Development

MOJ Ministry of Justice

NPTA National Police Training Academy

PFM Act Public Financial Management Act of 2009

PPCA Public Procurement & Concessions Act

PPCC Public Procurement & Concessions Commission

PSIP Public Special Investment Projects

SSC Social Security Contributions

USD United States Dollars



AUDITOR GENERAL’S REPORT

Compliance Audit Report on the Liberia National Police for the Period July 1, 2017 to

June 30, 2018

We have audited the activities and financial transactions of the Liberia National Police in compliance

with relevant laws and regulations for the periods ended June 30, 2018 consistent with the Auditor

General’s mandate as provided for under Section 2.1.3 of the General Auditing Commission (GAC)

Act of 2014.

Management's Responsibility

According to Part I section 11 of the Public Financial Management Regulations; Management is responsible for the preparation and presentation of these financial records in accordance with International Public Sector Accounting Standards (IPSAS). This responsibility includes the design,

implementation and maintenance of internal control relevant to the preparation and presentation of financial records that are free from material misstatement, whether due to fraud or error.

The Management of LNP is responsible for the eligible expenditure in compliance with the approved

Annual Budget for the fiscal period, Public Financial Management Act of 2009, Public Procurement

and Concession Act of 2005 as amended and Restated 2010 and all their accompanying

Regulations, the Revenue Code of 2000, LNP Duty Manual of 2008 and the Liberia National Police

Act, 2015.

Auditor's Responsibility

Our responsibility is to independently express a conclusion based on the audit, whether the eligible

expenditure by the Management of LNP’s were carried out in compliance with the approved Annual

Budget for the fiscal period, Public Finance Management Act of 2009 and its accompanying

Regulations, Public Procurement and Concessions Act of 2005 as amended and restated 2010 and

its accompanying Regulations, the Revenue Code of 2000, LNP’s Duty Manual of 2008 and the

Liberia National Police Act, 2015.

The audit was conducted in accordance with ISSAI 4000 and INTOSAIs International Standards for

Compliance Audit. Those standards require that we comply with ethical requirements and plan and

perform the audit to obtain reasonable assurance about whether the LNP’s Management complied,

in all material respects, with laws and regulations for the Fiscal Year ended 30 June 2018.

An audit involves performing procedures to obtain sufficient appropriate evidence to support our

conclusion. The procedures performed depend on the auditor's professional judgment, including

assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures

performed are those we believe are appropriate in the circumstances. We believe that the audit

evidence gathered is sufficient and appropriate to provide the basis for our conclusion.

Basis for Adverse Conclusion

We identify multiple issues of significant materiality that affect the operations of the LNP. These

issues can be categorized as follows:



The Liberia National Police made payments amounting to US$1,742,792.89 for special operations

services, intelligence services, goods, works and services without adequate supporting

documentation to substantiate the regularity of the transactions.

There was a variance of US$1,561,773.00 between the total amounts disbursed to LNP as per the

Fiscal Outturn Report 2017/2018 and the total amount received as per the Budget Performance

Report.


(IFMIS) General Ledger 2017/2018 and the total amount received as per the Budget Performance

Report.


Approved Allotments for 2017/2018 and the total amount received as per the Budget Performance

Report prepared by the LNP.

The amounts of L$179,321,375.97 and US$178,830.00 reported as payment to staff on behalf

of third parties was paid in the names of some senior officers instead of the vendors or service

providers without adequate supporting documentation.

Uncommitted balances of non-operational funds amounting to L$10,087,056.12 and

US$29,657.66 of the LNP were not returned to the Consolidated Fund Account at end of the

2017/2018 fiscal year.

The amount of US$161,720.75 and L$38,149,631.31 deducted from the salaries of LNP

personnel that were Absence from duties Without Approved Leave (AWOL) was not supported by

documentation and no evidence of remittance into the GoL Consolidated Account.

The LNP Management did not maintain fixed Assets Register/listing to provide detailed information,

including cost of asset, date of purchase and coding. Due to the absence of fixed assets

Register/listing that meets the requirement of the Public Financial Management Act, we were

unable to obtain reasonable assurance as to the accuracy and completeness of the assets owned by

LNP.

Adverse Conclusion

Based on the significance of the matters noted in the Basis for Adverse Conclusion paragraphs

above, the Liberia National Police’s financial transactions and operations are not in compliance, in all

material respect, with stated laws and regulations for the fiscal period ended June 30 2018.

Monrovia, Liberia

May 2020



Introduction (Background)

The audit of the Liberia National Police was commissioned by the Auditor General for the period

July 1, 2017 to June 30, 2018.

A Compliance audit on the eligible expenditure by the Liberia National Police for the fiscal period

ended June 30, 2018 was conducted in accordance with the provisions of Section 2.1.3 of the GAC

Act of 2014 and ISSAI 4000 INTOSAIs International Standards for Compliance Audit.

A Brief History of LNP

The Liberia National Police (LNP) was created by an act of the National Legislature in 1956 under

the Ministry of Justice; with the responsibility of enforcing and maintaining Law and Order, ensuring

the safety, security and protection of lives and property and respecting human rights.

In 2015, the National Legislature repeal the Act amending the Executive Law with respect to the

National Police Force as well as any other acts amendatory thereto; and thereby establishing the

Liberia National Police Act, 2015 with the sole functions to protect fundamental freedom and rights

of individuals, protect the lives security, dignity, liberty and property of citizens and persons in

Liberia, especially the vulnerable etc.

The Reformed Liberia National Police is headed by an Inspector General of Police, assisted by four

(4) Deputies in accordance with the new Police Act of 2015 (Administration, Operations, Criminal

Investigation, Intelligence & Interpol and Training and Manpower Development).

Key Management Personnel of LNP

Name Rank Period of Service

Hon. Patrick T. Sudue Inspector General July 1, 2017 to Present

Hon. Sada tu L. M. Reeves Deputy IG / Administration July 1, 2017 to Present

Hon. Robert W. Budy DIGP/ Operations July 1, 2017 to June 30, 2018

Hon. Prince Mulbah DIGP/CSD/CID/Intelligence July 1, 2017 to Present

Hon.Sebestine Farr DIGP/Trianing & Manpower July 1, 2017 to June 30, 2018

Ellice R. Wiggins Human Resource Manager July 1, 2017 to Present

Aldolphus S. Sakor Chief of Logistics July 1, 2017 to Present

Mark S. D. Giddings, Jr. Chief of Procurement July 1, 2017 to Present

Milton M. Gaye Chief of Finance July 1, 2017 to Present

J. B. Wbagbae Tapla Chief of Asset Management July 1, 2017 to Present

Alex Blamoh Chief Internal Auditor July 1, 2017 to Present

Subject Matter The subject matter of the compliance audit:

A Compliance audit on the Eligible Expenditure by the Liberia National Police for the period ended

30 June 2018.

Audit Scope

The scope of the audit covered the period from July 1, 2017 to June 30, 2018 with specific samples

of available financial instruments that are eligible expenditure related taken into consideration.



Audit Objectives

The main objective of the audit is to gather sufficient appropriate audit evidence to conclude

whether the activities and financial information of the Liberia National Police for the period July 1,

2017 to June 30, 2018 are in compliance, in all material respects with policies, procedures,

applicable laws, regulations, and are free of material errors.

Audit Criteria

The following criteria were used:

Regulation A (1-3) of the PFM Act of 2009

Regulation A.20 of the PFM Act of 2009.

Regulations A.3 (1) of the PFM Act of 2009

Regulations B.28 of the PFM Act of 2009

Regulations C. 8 (2) of the PFM Act of 2009

Regulations C.9.3 of the PFM Act of 2009

Regulations G.3 (D) of the PFM Act of 2009

Regulation I.9 (1) of the PFM Act of 2009

Regulations N.2 (1-2) of the PFM Act of 2009

Section 40 of the Public Procurement and Concession Act of 2005 amended and restated

2010

Section 41 of the Public Procurement and Concession Act of 2005 amended and restated

2010

Chapter 7.3.1 of the LNP Duty Manual of 2008

Section 806.e of the 2011 Amended Revenue Code of Liberia

Page 4 of the LNP Human Resource Section Term of Reference of 2014

National Budget for the fiscal period 2014/15

Liberia National Police Act of 2015

Audit Methodology

We performed our audit based on review of contract documents, specification, financial records and

payment vouchers related to the period under audit, interviewing LNP staff as well as physical

verification of Assets and personnel. The audit criteria were applied to each procurement sample

selected. We have documented the findings and given to management for comments.

The audit was conducted in accordance with ISSAI 4000 and INTOSAIs International Standards for

Compliance Audit. These standards require that we comply with ethical requirements and plan and

perform the audit to obtain reasonable assurance about whether LNP Management complied with

laws and regulations.

Our audit also took cognizance of the requirements under the Auditor General’s mandate as

provided for under Section 2.1.3 of the GAC Act of 2014. Our audit approach included observation,

inquiries, inspections, confirmation, and analytical procedures on areas we considered as high risk.



Limitation of Responsibility

We reviewed the activities and systems on the eligible expenditure operated by the Liberia National

Police only to the extent we considered necessary for the effective conduct of this audit. As a result,

our review may not have detected all weaknesses that existed or all improvements that could be

made.



1 DETAILED FINDINGS AND RECOMMENDATIONS

1.1 Financial Issues

1.1.1 Payment without adequate supporting documents

Observation

1.1.1.1 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

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).

1.1.1.2 During the audit, it was observed that LNP Management did not provide supporting

documents to support transactions totaling US$4,085,441.92 incurred on special

operations services, intelligence services, goods, works and services. See table-1a

below and annexures-1(a) to 1(d) for details.

Table-1a: Payment without adequate supporting documents

Annexure-1 Description Amount in US$

A Special Operation Services 1,688,811.49

B Intelligence Services 150,000.00

C Specialized Materials & Supplies 1,671,278.94

D Insurance Premium 575,351.49

Total 4,085,441.92

Risk

1.1.1.3 The failure by Management to provide supporting documents undermines the legitimacy

of the transactions.

Recommendation

1.1.1.4 Management should provide substantive justification backed by material evidence to

validate the authenticity of the transactions.

Management’s Response

1.1.1.5 We note your assertion on these payments as outlined; however, kindly allow us to clarify

that all payments made for special operations services, intelligence services, goods, works

and services were supported by the appropriate documentations. The Management

wishes to further clarify that out of the US$4,085,441.92 mentioned, the Liberia National

Police in actual received the amount of US$1,838,811.49 for operations purposes to

include, Special Operations Services, Intelligence Services and Elections Security

operations of which supporting documents to substantiate the material effect of the

transactions are available for your review.



1.1.1.6 The balance amounting to US$2,246,630.43 was paid to vendors by the Ministry of

Finance and Development Planning on behave of the Liberia National Police for goods ,

works and services rendered to the Liberia National Police. However, the Management of

LNP can assist your audit team with some supporting documents for your review, and

additional documents can be obtained from the Ministry of Finance and Development

Planning to ascertain payments made on behave of LNP.

Auditor General’s Position

1.1.1.7 We reviewed the document provided by Management in response to the finding.

Therefore, we have adjusted the payments without supporting document to

US$1,742,792.89 (US$4,085,441.92- US$2,342,649.03).

1.1.1.8 The PFM Act of 2009 and its enabling regulations require that all expenditure incurred are

adequately supported by invoice, delivery notes and traceable to an inventory system and

other documents. Going forward, the LNP should ensure that all payments are

adequately supported and the LNP should also liaise with the MFDP to ensure that it

obtains copies of all expenditure made on its’ behave by the MFDP.

1.1.1.9 Further, confidential or classified expenditure should be submitted and agreed with the

leadership of the National Legislature (Regulation D.14, PFM Act of 2009) to be

considered as such. Therefore, the LNP Management is in breach of financial discipline in

line with Regulation A.20 of the PFM Act of 2009.

1.1.2 Discrepancy between the Fiscal Outturn (Actual) and LNP Budget Performance

Report

Observation

1.1.2.1 Regulations C. 8 (2) of the PFM Act of 2009 stipulates that “A head of agency or spending

unit shall have overall responsibility and accountability for the collection and receipt of all

subsidies or the financial administration of the monies voted by Legislature for, or applied

by statute to, the services under the control of his or her ministry or agency”.

1.1.2.2 Furthermore, Regulations E.1 (a) and (c) of the PFM Act of 2009 state that:

“(a) total aggregate allotments for a particular appropriation line in a given fiscal

year may not exceed the amount appropriated for that line in the annual

appropriations act, amended from time to time through budgetary

reallocations made pursuant to Section 25 of the Public Finance

Management Act 2009 and Supplementary Appropriations Acts;

(c) Total payments for a detailed budget line in a given fiscal year may not

exceed the allotments issued against that budget line”.

1.1.2.3 During the audit, we observed that the actual budget for the Liberia National Police (LNP)

as recorded in the MFDP Fiscal Outturn Report for the period under audit was

US$18,133,770.00 whereas, in the LNP Budget Performance Report, Management

reported the total amount of US$17,995,718.00 as actual budget thus leaving an

unexplained variance of US$138,052.00. See table 2a for detail.



Table 2a: Discrepancy between the Fiscal Outturn (Actual) and LNP Budget Performance Report

Description Fiscal Outturn

(A) US$

LNP Budget Performance Report

(B) US$

Variance: C=A-B

US$

Personnel Cost 14,230,970.00 14,003,558.00 217,114.00

Goods & Services 3,902,800.00 3,992,160.00 773,697.00

Total 18,133,770.00 17,995,718.00 138,052.00

Risk

1.1.2.4 The failure to accurately report financial information may undermine public sector

accountability and transparency.

Recommendation

1.1.2.5 Management of the LNP should provide material justification for the variance of

US$138,052.00 noted between the MFDP Fiscal Outturn Report and the LNP Budget

Performance Report.


1.1.2.6 We note your observation as stated supra ‘that there exist an unexplained variance

amounting to US$138,052.00 from the Fiscal Outturn of the MFDP report and the LNP

Budget Performance Report for the period 2017/2018.

1.1.2.7 Why noting your assertion above, kindly allow us to clarify that the LNP Budget

Performance Report submitted to the GAC did not contained a budget of

US$17,995,718.00, but rather a total budget of US$19,695,543.00 for FY 17/18 of which

US$15,951,382.00 accounts for LNP actual budget and the balance US$3,744,161.00

accounts for budgetary transferred to Goods & Services by the Ministry of Finance and

Development Planning as a result of the increase in the operational activities of the LNP

across the country doing the period under viewed.

1.1.2.8 The Management of the LNP would like to request the GAC to further verify their source

documents from the Ministry of Finance and Development Planning as there exist no

material variance amounting to US$138,052.00 from the Outturn Report of the MFDP

and the LNP Budget Performance Report for fiscal period 2017/2018. The Management

of the LNP will again submit to you the Budget Performance Report for 2017/2018 for

your ease of reference.


1.1.2.9 We note Management’s assertion about the 2017/2018 budget amount of US$19,

695,543.00.

1.1.2.10 However, the LNP Management should liaise with the MFDP to reconcile the unexplained

variance of US$1,561,773.00 (US$19,695,543.00 – US$18,133,770.00) between the Fiscal

Outturn and the LNP’s Budget Performance Report. In addition, the LNP Management

should submit a copy of the reconciliation report to the Office of the Auditor General 30

days after the issuance of this report to the National Legislature. Therefore, Management

is in breach of financial discipline in line with Regulations A.20 of the PFM Act of 2009.



1.1.3 Discrepancy between the IFMIS General Ledger and LNP Budget Performance

Report

Observation

1.1.3.1 Regulations A.3 (1) of the PFM Act of 2009 states that “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 Comptroller General, the relevant

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

1.1.3.2 During the audit, we observed that the total amount for Personnel cost and goods and

services in the general Ledger (GL) produced by IFMIS for FY 2017/2018 was

US$23,067,943.46 whereas the total amount reported in the LNP Budget Performance

report for the above budget line items was US$17,995,718.00, thus leaving an

unexplained variance of US$5,072,225.46. See table 3a for detail.

Table3a: General Ledger (IFMIS) and LNP Budget Performance Report

Description General Ledger (A)

US$

LNP Budget Performance Report (B)

US$

Variance: C=A-B

US$

Personnel Cost 18,784,426.99 14,003,558.00 4,780,868.99

Goods & Services 4,283,516.47 3,992,160.00 291,356.47

Total 23,067,943.46 17,995,718.00 5,072,225.46

Risk

1.1.3.3 The different amounts reported between the IFMIS General Ledger and the LNP Budget

Performance Report could lead to the inaccuracy of the amounts reported.

Recommendation


US$5,072,225.46 noted between the General Ledger and the LNP Budget Performance

Report.


1.1.3.5 We note your assertion as outlined in count 1.1.3 above, indicating a variance of

US$5,072,225.46 in the 2017/2018 general ledger amount and the LNP budget

performance report. However, kindly allow us to clarify that the LNP Budget Performance

Report submitted to the GAC did not contained a budget of US$17,995,718.00, but rather

a total budget of US$19,695,543.00 for FY 17/18 of which US$15,951,382.00 accounts

for LNP actual budget and the balance US$3,744,161.00 accounts for budgetary

transferred to Goods & Services by the Ministry of Finance and Development Planning as

a result of the increase in the operational activities of the LNP across the country doing

the period under viewed. Additionally, there is no point in time in the fiscal history of

2017/2018 the Liberia National Police received US$23,067,943.46 both in Personnel Cost

& Goods & Services respectively.





material variance amounting to US$5,072,225.46 from the general Ledger (GL) produced

by IFMIS for FY 2017/2018 and the LNP Budget Performance Report for fiscal period

2017/2018. Most often these variances come about as a result of the Ministry of Finance

& Development Planning failure to provide to Ministries and Agencies IFMIS Ledger

Balances per Quarter and Annual for proper reconciliations.

1.1.3.7 The Management of the LNP will again submit to you the Budget Performance Report that

contained all transactions for 2017/2018 for your ease of reference.


1.1.3.8 We note Management’s assertion about the 2017/2018 budget amount of US$19,

695,543.00.

1.1.3.9 However, the LNP Management should liaise with the MFDP to reconcile the unexplained

variance of US$3,372,400.46 (US$23,067,943.46 - US$19,695,543.00) between the

general ledger (IFMIS) and the LNP’s Budget Performance Report. In addition, the LNP

Management should submit a copy of the reconciliation report to the Office of the Auditor

General 30 days after the issuance of this report to the National Legislature. Therefore,

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

of 2009.

1.1.4 Discrepancy between the Approved Allotment and LNP Budget Performance

Report

Observation








1.1.4.2 During the audit, we observed that MFDP provided the total allotment of

US$14,942,067.00 to the LNP for FY 2017/2018, whereas the total allotment recorded in

the LNP Budget Performance Report for the same period was US$17,995,718.00, thus

leaving an unexplained variance of US$3,053,651.00 See table 4a for details.

Table 4a: Approved Allotment (IFMIS) and LNP Budget Performance Report

Description Allotment (A)

US$

LNP Budget Performance Report (B)

US$

Variance: C=A-B

US$

Personnel Cost 10,665,505.00 14,003,558.00 -3,338,053.00

Goods & Services 4,276,562.00 3,992,160.00 284,402.00

Total 14,942,067.00 17,995,718.00 3,053,651.00



Risk

1.1.4.3 The inconsistencies between the approved Allotment and LNP Budget Performance Report

could cast doubt on the reliability of public sector financial information.

Recommendation


US$3,053,651.00 noted between the approved allotment (MFDP) and the LNP Budget

Performance Report.


1.1.4.5 We also note your observation as stated ‘that a total allotment of US$14,942,067.00 was

provided to the LNP for FY2017/2018, whereas the total allotment recorded in the LNP

Budget Performance Report for the same period was US$17,995,718.00, thus leaving an

unexplained variance of US$3,053,651.00.

1.1.4.6 In response to your assertion above, kindly allow us to clarify that as per the LNP Budget

Performance Report presented to the GAC, the LNP total approved allotment was in the

tone of US$18,847,580.00 (Personnel Cost and Goods & Services) received from the

Ministry of Finance and Development Planning for fiscal period 2017/2018, as opposed to

the total allotment of US$14,942,067.00 provided by Ministry of Finance and

Development Planning in your query. Additionally, the budget of the LNP at fiscal

2017/2018 was US$19,695,543.00 as compared to US$17,995,718.00.



material variance amounting to US$3,053,651.00 approved allotments and the LNP

Budget Performance Report for fiscal period 2017/2018. Most often these variances come

about as a result of the Ministry of Finance & Development Planning failure to provide to

Ministries and Agencies details allotment report per Quarter and Annual from the IFEMIS

System for reconciliations.


1.1.4.8 The LNP Management should liaise with the MFDP to reconcile the unexplained variance

of US$3,053,651.00 (US$ US$14,942,067.00 – US$17,995,718.00) between the Approved

Allotment (IFMIS) and the LNP’s Budget Performance Report. In addition, the LNP

Management should submit a copy of the reconciliation report to the Office of the Auditor

General 30 days after the issuance of this report to the National Legislature. Therefore,


of 2009.

1.1.5 Payment to staff on behalf of third Parties

Observation

1.1.5.1 Regulations 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.”



1.1.5.2 Furthermore, Chapter 5.9 of the LNP Duty Manual (LNPDM) which states, that members

of the LNP Administrative Directorate including members as required by rank, post or

assigned duties shall ensure transparent and accountable fiscal management of the LNP

Administration, operations planning and budgeting; and that all financial transactions are

in accordance with legally prescribed rules, regulations and directives of GoL.

1.1.5.3 During the audit, it was observed that Management of the LNP paid the total amount of

L$179,321,375.97 and US$178,830.00 in the names of some senior officers instead of the

vendors or service providers. See Annexure-2 for details.

Risk

1.1.5.4 Funds intended for the procurement of goods and services could be misappropriated

when Payments are made in the names of Senior Officers/third party.

Recommendation

1.1.5.5 The Management of the LNP should provide substantive justification for authorizing

payments in the names of some senior officers rather than the vendors or service

providers.


1.1.5.6 Management notes your audit assertion as outlined. However, the LNP wishes to clarify

that payments made herein are not payments intended for third parties. Fiscal 2014/2015

budget of the Liberia National Police was challenged with several budgetary line items as

a result of the Ministry of Finance & Development Planning fiscal measures taken by

reversing major budgetary lines and allotments issued and even to include the balance in

appropriation for the budgetary lines.

1.1.5.7 As part of the our functions to provide security, Protect the lives, dignity, liberty and

property of citizens and other persons in Liberia, especially the vulnerable and couple

with the transition of security of the state by UNMIL during the conduct of General and

Presidential Elections and also considering the critical nature of Police Operations during

the period under review, the Management of the LNP been cognizant of the fiscal

measure taken by MFDP, decided to improvise for the payment of DSA to officers through

the Special Operations Fund of which such fund was intended for Nationwide Police

Operations. The DSA’s were provided to officers responding to critical incidence around

the country and those that are been provided the opportunity to travel for capacity

building in various disciplines of the Police profession.

1.1.5.8 The payments are made with a corresponding request with attached source documents

from the end user department to management for approval. Upon approval by

Management with an amount, Finance Division prepared vouchers & checks in the name

of each beneficiary (as mentioned in the GAC Annexures attached) and send to the

Internal Audit for verification of said payment. The Clearance Memo from the Internal

Audit marks the signature of Management on the vouchers and checks and later paid to

the beneficiary by the Finance Division.



1.1.5.9 Moreover, there are also payments that are made for Intelligence Operations (Coverts) to

our informants around the country and outside of the country that follows the same

internal control procedures mentioned in paragraph (4). Additionally, payments are also

made to the beneficiary of our falling officers with the same Internal Control procedures

and many other payments are made to third parties instead of staff. The GAC can do a

test as per what is been said herein. As we note your audit assertion for Promoting

Accountability of Public Resources, let it be made clear that Police Operations are not

static but rather dynamic and such movements are dictated by the operations which are

critical to the protection of lives and property.


1.1.5.10 Management did not adequately address the issues raised. Allowances and DSAs

payments to officers should be made directly to the beneficiaries either by check, bank

deposit or mobile money to ensure accountability and proper expenditure control.

Further, Management could also aggregate the allowance to each officer and pay it at the

end of the month as part of monthly salary / allowance.

1.1.5.11 Confidential or classified expenditure should be submitted and agreed with the leadership

of the National Legislature (Regulation D.14, PFM Act of 2009) to be considered as such.

Classified payments should contain all relevant supporting documents to ensure proper

accountability and expenditure control in line with the PFM Act of 2009. Therefore,


of 2009.

1.1.6 Donated Assets

Observation

1.1.6.1 Regulations G.3 (D) of the PFM Act of 2009 states that” 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”.

1.1.6.2 Furthermore, Regulations A.3 (1) of the PFM Act of 2009 states that “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

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

the Minister.”

1.1.6.3 During the period under audit, we observed that the Management did not include on the

asset register the costs of assets donated to the LNP. See Annexure 3 for details:

Risk

1.1.6.4 The LNP Asset Register could be inaccurate when the costs of donated assets are not

included.



Recommendation

1.1.6.5 Management should provide material justification for failing to provide the costs of assets

donated to the LNP.


1.1.6.6 We also note and kindly wish to clarify your audit assertion as outlined and that, not all

donations to the Liberia National Police are associated with cost; some are assorted in

nature and as such to assume cost for the donation at times becomes difficult. Donations

with cost are duly recorded in the asset register available for your review. The

Management accepts this recommendation and will improve on its asset register and

most especially the donated assets.


1.1.6.7 We acknowledge Management acceptance of our finding. Although, we concur that cost

is an element in recording fixed assets and particularly when donated, it is important for

the LNP to have a registry of all donated and purchased fixed assets held at a given time;

as well as the location, and what condition it is in for completeness and accuracy of its

financial records. The fixed assets registry, an organized record, tracks assets and can

prevent theft, loss, and can extend the life of the assets. Further an organized record,

the asset registry, gives the LNP control over its fixed assets and better monitoring.

1.1.6.8 Going forward, the LNP Management should establish a fixed assets registry to include

segregated by purchased and donated of Furniture, vehicles and equipment etc. The

registry should record under each category: the date of purchase/donation, cost or

estimated cost if donated, serial numbers where appropriate, location, assignee,

voucher/receipt no, disposal date, etc.

1.1.6.9 We will make a follow-up on the implementation as asserted in your response and as

recommended during subsequent audit. However, Management is in breach of financial

discipline per Regulation A.20 of the PFM Act of 2009.

1.1.7 Bank Reconciliation Statements

Observation

1.1.7.1 Regulations C.8 (4a) of the PFM Act of 2009 states that” The head of agency or spending

unit shall manage and reconcile the bank accounts authorized for the agency. This is

done to ensure accuracy and accountability for all cash and bank transactions. It is also

intended to detect and remedy frauds and errors on the bank statements”.

1.1.7.2 It was observed during the audit, that the LNP Management did not prepare bank

reconciliation statements for bank accounts for several months. See table 6 for details.

Table 6: Bank Reconciliation Statements

No. Bank Account Tittle Account No. Period for non-preparation of

bank reconciliation statement

1. ECO Payroll 001-0134700430301 July 2017 to June 2018

2. Eco Payroll 001-1134700430301 July 2017 to June 2018



Risk

1.1.7.3 The failure to prepare bank reconciliation statements could result in errors and omissions

not being identified on a timely basis.

Recommendation

1.1.7.4 The LNP Management should provide justification for not preparing the monthly bank

reconciliation statement.


1.1.7.5 Management acknowledges your recommendation and wishes to further improve on the

timely preparation of bank reconciliation of the above-mentioned accounts.


1.1.7.6 We acknowledge Management’s acceptance of our finding. We will make a follow –up on

the implementation as asserted in the LNP’s Management response during subsequent

audit. However, Management is in breach of financial discipline in line with Regulation

A.20 of the PFM Act of 2009.

1.1.8 Uncommitted Cash Balance

Observation

1.1.8.1 Section 27 of the PFM Act of 2009 states that, “all un-allotted appropriations and all

uncommitted allotments will lapse at the end of the fiscal year. All balances of

appropriations committed but not disbursed prior to the end of the fiscal year, shall be

available for the settlement of those obligations within 90 days from the end of the

preceding fiscal year. All such balances not disbursed after ninety (90) days following the

end of the preceding fiscal year shall be moved to government Consolidated Account. The

recording, accounting and reporting of such undisbursed balances shall be set out in

accounting regulations to be issued under this Act and shall be consistent with the

provisions of sections 33, 34 and 35 of this Act”.

1.1.8.2 During the audit, we observed that the LNP Management did not redeposit into the GoL

Consolidated Fund account the uncommitted cash balance totaling L$10,087,056.12 and

US$29,657.66. See table-7 for details.

Table 7: Uncommitted Balances

No. Bank Account Tittle Account No. Amount

L$ US$

1. CBL Special Operation 22063002400 0.00 3,183.93

2. CBL Operational Exp. 220630002401 0.00 164.05

3. CBL Operational Exp. 120630002400 161,402.08 0.00

4. ECO Payroll 10134700430301 3,204,562.79 0.00

5. ECO Payroll 0011134700430301 0.00 25,051.28

6. CBL Elections 1601002374 1,237,445.90 0.00

7. CBL Special Operation 1601002381 5,483,645.35 0.00



No. Bank Account Tittle Account No. Amount

8. CBL Elections 1602003110 0.00 1,258.40

TOTAL 10,087,056.12 29,657.66

Risk

1.1.8.3 Failure to re-deposit unobligated cash balance for re-appropriation could cast doubt on

the regularity of the transactions and undermine public sector accountability.

1.1.8.4 In addition, the cash balance in the GoL Consolidated Fund Financial Statements for FY

2017/2018 could be understated when unspent cash balances in the accounts of

Government’s ministries and agencies are not included for consolidation at the end of the

accounting period.

Recommendation

1.1.8.5 Management should give substantive justification for not depositing into the GoL

Consolidated Fund the unexpended cash balance totaling L$10,087,056.12 and

US$29,657.66.


1.1.8.6 Management acknowledges your recommendation and wishes to improve on this audit

assertion, but let it be made clear that the Liberia National Police is a para-military

institution that is clothed with the sole authority of maintaining law and order and internal

security of the Republic of Liberia which required availability of funding at all times to

respond to incidence around the country. Sometimes, the operations of the Liberia

National Police goes beyond a fiscal period of which the Management has to support

financially so as to maintained law and order in a particular locality.


1.1.8.7 Management’s assertion “but let it be made clear that the Liberia National Police is a

para-military institution that is clothed with the sole authority to maintain law and order

and internal security of the Republic of Liberia which requires availability of funding at all

times to respond to incidence around the country” is not a justification for the violation of

Section 27 of the PFM Act of 2009.

1.1.8.8 Management should commit all expected classified or confidential expenditure including

security operations at the close of the fiscal period in line with the PFM Act of 2009 to

avoid the violation of the law.

1.1.8.9 Going forward, Management should ensure that all uncommitted cash balances are timely

remitted to the consolidated fund. Therefore, Management is in breach of financial

discipline in line with Regulation A.20 of the PFM Act of 2009.



1.1.9 Unauthorized Bank Transfers

Observation

1.1.9.1 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






1.1.9.2 During the audit, it was observed that the Management of LNP made several transfers

totaling US$760,123.78 and L$517,479,756.82 from one account of the entity to another

without adequate supporting documentation to explain the purposes for the transfers.

See Annexure-4 for details.

Risk

1.1.9.3 Transfers of public funds without adequate supporting documents could cast doubt on

the authenticity of the transfers.

Recommendation

1.1.9.4 The Management of LNP should provide justification for the several transfers made

without adequate supporting documentation.


1.1.9.5 We also note your audit assertion as outlined; however, kindly allow us to clarify that the

transferred mentioned herein are direct deposits made by the Ministry of Finance &

Development Planning to Ecobank for the payment of Salaries and Allowances to the

officers in their respective accounts. As you may be aware, payment of Salaries and

Allowances are done on a percentage basis (80% is USD and 20% is LRD).

1.1.9.6 Additionally, let it be made clear also that the entire personnel of Liberia National Police

had their United States Dollars accounts with the Ecobank which allow them to take their

80% United States Dollars Salaries and Allowances unlike the 20% Liberian Dollars that is

transferred to other banks through the Inter- banking platform called the “RTGS” as

result of the officers having different Liberian Dollars Accounts with other banks to

include: LBDI, IBLL, & UBA.

1.1.9.7 Moreover, the Management had written Ecobank to provide details of all transfers made

to other banks for your ease of reference prior to this query. The details are available for

your review.


1.1.9.8 Management’s assertion did not address the finding. Going forward, the LNP Management

should ensure that adequate supporting documents including the debit/credit instructions



are attached to the vouchers indicating the payee name and the amount paid to each

payee. Therefore, the Management of the LNP is in breach of financial discipline in line

with Regulation A.20 of the PFM Act 2009.

1.1.10 Proper Records and Books of Accounts

Observation

1.1.10.1 Regulation I.9 (1) of the PFM Act of 2009 requires that there shall be prepared by each

head of government agency and transmitted to the Auditor-General, the Minister and the

Comptroller-General in respect of each quarter commencing from the beginning of the

fiscal year, the accounts covering all Public Funds under his/her control. (2) The

accounts shall be submitted within a period of 15 days after the end of each quarter

commencing from the beginning of the fiscal year. The Account shall include statements

and documents to be specified in the International Public Sector Accounting Standards as

adopted by the Government of Liberia

1.1.10.2 In addition, Regulations A.3 (1) of the PFM Act of 2009 states that “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 the transactions for inspection

when called upon to do so by the Auditor General, the Comptroller General, the relevant

internal auditor or any officers authorized by them”.

1.1.10.3 It was observed during the audit, that Management did not prepare 3rd and 4th quarters

financial report to serves as the basis for the preparation of LNP financial statements for

FY2017/2018.

1.1.10.4 Furthermore, it was observed during the conduct of the audit that the LNP Management

did not provide a details ledger for the total expenditure of US$19,695,543.00 as reported

in the LNP Budget Performance Report for the period ended June 30, 2018.

Risk

1.1.10.5 In the absence of quarterly financial reports the information needed for the preparation

of financial statements will be lacking.

1.1.10.6 The accuracy of the amount reported could be in doubt in the absence of a detail ledger

for expenditure.

Recommendation

1.1.10.7 The LNP Management should provide justification for not preparing 3rd and 4th quarters

financial report which could provide information needed for the preparation of financial

statements.

1.1.10.8 Also, the LNP Management should provide justification for operating without the use of a

detail ledger for expenditure items.




1.1.10.9 Management acknowledges your audit assertion and recommendation; wishes to improve

on the timely preparation of Quarterly Reports, but kindly be informed that during the

audit the Management presented to the GAC all accounting documents been kept over

the period.


1.1.10.10 Management assertion that “Management presented to the GAC all accounting documents

being kept over the period” is not materially supported. The documents presented by the

LNP did not include 3rd and 4th quarter‘s reports and they did not provide the general

ledger, cash book for the fiscal year 2017/2018.

1.1.10.11 Going forward, the LNP Management should maintain proper books and records such as

general ledger, cash book, etc. for external audits or external reviews which are source

documents in the preparation of Financial Statements.

1.1.10.12 The LNP Management should prepare IPSAS Cash basis financial statements as required

by government and submit quarterly in compliance with Regulations I.9 ((1)(2)(3) to

MFDP and GAC timely.

1.1.10.13 We therefore maintain our finding and Management is in breach of financial discipline per


1.1.11 Paid Vouchers not stamped

Observation

1.1.11.1 The Committee of Sponsoring Organization of the Treadway Commission (COSO) Internal

Control framework on control activities emphasizes that “Institutions deploy control

activities through policies that established what is expected and procedures that put

policies into action”. Policy and Procedures are established and implemented to help

ensure the risk responses are effectively carried out within an organization.

1.1.11.2 During the audit, it was observed that payments vouchers totaling US$1,838,811.49 were

not stamped paid. Ref. Annexure-1a attached.

Risk

1.1.11.3 Vouchers not stamped PAID could be recycled multiple times.

Recommendation

1.1.11.4 The LNP Management should provide substantive justification for not stamping the

vouchers PAID after payments were made.


1.1.11.5 Management acknowledges your recommendation and wish to improve on this internal

control procedure as soon as possible.




1.1.11.6 We acknowledge Management’s acceptance of our finding and assertion in its response.

1.1.11.7 The LNP Management should ensure that after a check is paid, the voucher and check

returned should be stamped “PAID” to avoid reuse.

1.1.11.8 We will make a follow-up on the implementation of the procedure during subsequent

audit.

1.1.12 LNP Annual Report

Observation

1.1.12.1 Chapter 7.3.1 of the LNP Duty Manual of 2008 states that “the Inspector General of Police

shall ensure that an LNP annual report, including crime statistics is compiled and

presented through the Minister of Justice, government on an annual basis ending 31

December of the respective calendar year.”

1.1.12.2 During the audit, there was no evidence that the LNP Management had prepared and

submitted its annual report of the LNP through the Minister of Justice to the President of

Liberia and Legislature for fiscal year 2017/2018.

Risk

1.1.12.3 In the absence of an annual report, the Government through the office of the President

may not be able to access the Police’s achievements, successes and challenges.

Recommendation

1.1.12.4 The Management should ensure that annual report on the activities of the LNP is

prepared and submitted to the President of the Republic of Liberia through the Minister of

Justice.


1.1.12.5 Management acknowledges your recommendation and which to improve on this audit

assertion by creating a log for recording such report.


1.1.12.6 We acknowledge Management’s acceptance of our finding and recommendation. We will

make a follow –up on the implementation of our recommendation during subsequent

audit.

1.1.13 Approved Work plan

Observation

1.1.13.1 Chapter 7.3 of the Police Duty Manual requires that sectional heads shall provide to the

Inspector General of Police on an annual basis through directorate heads annual report

related to the implementation and execution of their plan of work for that calendar year

no later than the end of November of the respective year.



1.1.13.2 During the period under audit, we observed that the LNP Management did not prepare

annual work plan to guide the work of the LNP for FY 2017/2018.

Risk

1.1.13.3 In the absence of an annual work plan, the operations and activities of the LNP could be

misguided and may lead to Management not timely meeting its objectives.

Recommendation

1.1.13.4 The LNP Management should ensure that annual work plans are prepared, approved and

implemented so as to help management meets timely the objectives of the LNP.


1.1.13.5 Management acknowledges your recommendation and which to improve on this audit

assertion by instructing all Divisions, Sections, and Units to prepared Annual Work plan at

the start of every fiscal period.




audit.

1.1.14 Approved Accounting Manual

Observation

1.1.14.1 Regulations A.5 of the PFM Act of 2009 states that, “A head of Government agency shall

with the approval of the Minister issue an accounting manual to suit the operation and

regulate the financial matters of Government agency.”

1.1.14.2 We observed during the audit, that the LNP has no approved accounting manual to

provide guidance in the accounting and budgeting procedures of the LNP.

Risk

1.1.14.3 The lack of approve accounting manual could lead to the finance section staff preparing

financial records without guidance.

Recommendation

1.1.14.4 The LNP Management should ensure that the draft accounting manual is approved and

fully implemented.


1.1.14.5 Management acknowledges your recommendation and which clarify that Management

has prepared the Accounting Manual and awaiting review by the Policy Management

Board and subsequent approval by the Inspector General of Police.






audit.

1.2 Personnel Compensation

1.2.1 Employees’ Files

Observation

1.2.1.1 Page 4 of the LNP Human Resource Section Term of Reference of 2014 states “that the

Personnel Services Unit shall be the clerical pool of the Human Resource Section,

responsible to effectuate every transactions including but not limited to; employment,

transfer, appointment, promotion, demotion, warning, suspension, resignation and or

dismissal emanating from the Administration of the Liberia National Police through the

Offices of the Chief of Human Resource.”

1.2.1.2 It was observed during the audit, that the LNP Management did not maintain essential

personnel records such as Letter of Applications, Employment Letter, Photograph of

employees, transfer, appointment, promotion etc.

Risk

1.2.1.3 The failure to maintain essential personnel records could lead to management inability to

manage or regulate the activities of its personnel effectively.

Recommendation

1.2.1.4 The LNP 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 enable Management regulates the activities of its personnel

effectively.


1.2.1.5 Basically, the LNP Management has a functional and effective personnel database that

contains details of LNP Officers with regards to full employment particulars which are

control by the Records Unit.

1.2.1.6 According to our recruitment guidelines, we do not apply to become a police personnel

rather, fill in an application form for vetting and other purpose.

1.2.1.7 The LNP Management has a personnel employment book of April 10, 2017, that reflects

the total strength of the LNP. It contains LNP Identification number, personnel full name,

gender, class graduated from and the status (Active / Inactive).

1.2.1.8 More besides, all LNP personnel photos are placed into the database (manual and

electronic) including all communication as it relates to their assignments in which Records

Unit is the custodian.




1.2.1.9 The assertion made by the LNP Management is not backed by adequate documentation.

The sample files reviewed did not contained Letter of Applications, Employment Letter,

Photograph of employees, transfer, appointment, promotion etc. Therefore, we maintain

our recommendation.

1.2.2 Attendance Log

Observation

1.2.2.1 Chapter 5 Section 5.1.1 of the CSA Standing Order of 2012 states that Employees of the

Civil Service are normally required to work 5 days per week. Normal working hours are

from 8:00 a.m. to 4:00 p. m subject to the approval of supervisors. A period of one hour

is allowed for lunch. No employee is permitted to leave his place of work without the

knowledge of his supervisor.”

1.2.2.2 During the period under audit, we observed that the daily attendance logs were not

adequately supervised or monitored by staff of the Human Resource Department.

Personnel are processed on the payroll without reference to the signed daily attendance

log.

1.2.2.3 In addition, it was observed during the conduct of the audit that there was no evidence

that Management maintained accurate Attendance Log for officers of the LNP at the

various police stations and deports.

Risk

1.2.2.4 In the absence of an accurate attendance log or roster to monitor LNP Officers on a daily

basis could lead to Ghost or undeserving officers being compensated.

Recommendation

1.2.2.5 The Management of LNP should provide material justification for not maintaining an

accurate attendance log to monitor officers’ daily attendance.


1.2.2.6 The attendance logs are properly supervised by the various commanders, department,

section, unit, and details. Based on the daily attendance logs, all monthly attendance

rosters are prepared on the basis of signing in by personnel of said organization. This

information on a monthly basis is transmitted to the HR through the Statistics Unit that

tabulates AWOL reports and as such, hard copies of AWOL report, reflecting the strength

of the LNP Officers per assignment are submitted to administration for approval at which

time, the payroll is prepared in line with the AWOL report.


1.2.2.7 Management assertion does not adequately address the issue raised. During the field

verification, the attendance logs were not signed on a daily basis by outstation officers,

for example, we saw discrepancies in Lofa Police Detachment, Bong Police Detachment,

Nimba Police, Grand Kru Police Detachment etc.



1.2.2.8 Going forward, the LNP Management should ensure that accurate attendance logs are

maintained and monitored in all zones and depots including Central Headquarters.

1.2.3 LNP payroll

Observation

1.2.3.1 Regulations T.8 of the PFM Act of 2009 states that “Unless the effective date is otherwise

specified under any other enactment, the effective date shall be in the case of

a. a deceased public officer, the three months following the date of death;

b. convicted officers, the date of conviction;

c. leave without pay, the date approved for the leave;

d. officers absent without leave, the first day of such absence; or

e. resignation and retirement, the effective date for stoppage shall be the earlier

of: date of absence; or date specified on a relevant document.”

1.2.3.2 During the audit, it was observed that the LNP Management maintained the names of

some former officers that are dead, dismissed or resigned on the payroll. The total

salaries paid in the names of the separated officers for the period under audit was

US$1,881.00. See table-8 for details:

Table-8: Resigned and Deceased Staffs on the LNP Payroll

LNP-

NO

LAST-

NAME

FIRST-

NAME

MIDDLE-

NAME REASON

MONTH PAID

FOR-2017

MONTH

PAID

FOR-2018

AMOUNT

$US

LNP-

2057

GOFLEE LEVI GOFLEE RESIGNED (APR. 13,2017) JULY, 2017

-

529.00

LNP-

5716

FREEMAN MARDEA GARMAI DECEASED (MAY 29,2017) SEPT., OCT.,

NOV. & DEC.

2017

-

676.00

LNP-

3120

BOSTON JERRY KAYDOR DECEASED(SEPT.26,2017)

-

JAN., FEB.,

MAR.,

APR., 2018

676.00

TOTAL 1,881.00

Risk

1.2.3.3 Maintaining the names of separated staffs on the Police payroll could lead to fraud,

corruption and the abuse of public resources.

Recommendation

1.2.3.4 The Management of the LNP should provide justification for maintaining the names of

staffs who have resigned, died or dismissed on the payroll.

1.2.3.5 Management should ensure that the separated staffs are timely removed from the LNP

payroll.


1.2.3.6 The LNP Management did not response to the audit finding.




1.2.3.7 In the absence of a response by Management, we maintain our finding and

recommendation. Going forward, the LNP Management should ensure that all former

officers that are dead, dismissed or resigned are removed from the payroll immediately.

Evidence of the removal should be submitted to the office of the Auditor General 30 days

after the issuance of this report to the National Legislature.

1.2.4 Payroll Deductions for AWOLs

Observation

1.2.4.1 Regulations T.9 (2) of the PFM Act of 2009 states, “A head of government agency shall

ensure that deductions made from salaries are paid directly into the Consolidated Fund

unless otherwise stated in the agreement covering the advance.”

1.2.4.2 During the audit, it was noted that there was no evidence to indicate that Management

remitted into the GoL consolidated account the total amounts of US$161,720.75 and

L$38,149,631.31 deducted from the salaries of LNP personnel that were Absence from

duties Without Approved Leave (AWOL). See table 9 for details:

Table 9: AWOL’s Staff Deduction

Months Bank AWOLs Staff Amount

US$ LR$

July, 2017 ECOBANK 209 48,360.24 1,363,396.07

August, 2017 ECOBANK 212 0.00 7,007,191.36

September,2017 ECOBANK 189 0.00 6,664,002.83

October, 2017 ECOBANK 188 0.00 6,954,056.95

November,2017 ECOBANK 169 0.00 5,801,075.11

December,2017 ECOBANK 183 0.00 6,754,012.71

January,2018 ECOBANK 199 46,440.53 1,472,977.62

February, 2018 ECOBANK 165 39,608.80 1,224,803.12

March,2018 ECOBANK Nil 12,012.88 391,679.95

April,2018 ECOBANK 196 0.00 0.00

May,2018 ECOBANK 188 6,637.71 217,667.00

June,2018 ECOBANK 259 8,660.59 298,768.59

Total 161,720.75 38,149,631.31

Risk

1.2.4.3 Management's failure to remit moneys deducted from AWOL officers’ salaries into the

consolidated funds could deny the Government of much needed revenue.

1.2.4.4 The cash balance in the LNP’S Payroll account could be overstated in the FY2017/2018.

Recommendation

1.2.4.5 The LNP Management should provide justification for not remitting into the GoL

Consolidated Fund Account cash deducted from the salaries of AWOL officers totaling

US$161,720.75 and L$38,149,631.31.




1.2.4.6 The Human Resource Management Division does not have the power to remit money into

GoL consolidated account. However, the LNP Finance Division should be contacted for

further clarity.


1.2.4.7 The LNP Payroll Summary for the fiscal year 2017/2018 shows that the net compensation

remitted to the LNP payroll account at Eco bank excluded the AWOL deductions.

Therefore, the LNP Management should liaise with the MFDP Management to ensure that

the AWOL deductions are reconciled on a regular basis and any discrepancies noted are

resolved timely.

1.2.4.8 Further, the MFDP Management should ensure that all cash deducted from the salaries of

AWOL officers are remitted to the consolidated funds. Evidence of the remittance should

be submitted to the Office of the Auditor General 30 days after the issuing of this report

to the National Legislature.

1.2.5 Employees Death Benefit

Observation

1.2.5.1 Page 6 (Paragraph 1) of the LNP Human Resource Section Term of Reference of 2014

states that “The Insurance Unit shall be responsible for the welfare of all personnel

(Police Officers/Civilians) of the Liberia National Police and their beneficiaries as it relates

to medical treatment, hospitalization and death. This unit shall also serve as the liaison

between the LNP Administration and that of the Insurance Corporations and shall further

ensure the payment of medical refunds as per policy, to all personnel (Police

Officers/Civilians) who shall attend other hospitals or clinics not covered by the Insurance

Scheme, including payment of death benefits of deceased personnel to their beneficiaries

as per premium and subsequently ensure LNP representation during the funeral and

burial ceremonies of deceased personnel”.

1.2.5.2 It was observed during the audit, that the relatives of thirty-seven (37) deceased staffs

are yet to receive the insurance benefits of the deceased officers. See Annexure- 5 for

details

Risk

1.2.5.3 The lack of payment by the insurance companies could deprive the deceased officers’

family members the needed cash.

Recommendation

1.2.5.4 The Management of the LNP should provide justification as to why the relatives of the

deceased officers are yet to get the insurance benefits of the departed officers.


1.2.5.5 A communication was prepared by the Human Resource Department, at which time



beneficiaries’ names were sorted out and submitted to the administration of the Liberia

National Police for their awareness and action.


1.2.5.6 The LNP Management did not address the issue raised. The Management should ensure

that deceased relatives receive their insurance benefits 60 days after the issuance of this

report to the National Legislature. Evidence of the receipts of benefits should be

submitted to the Office of the Auditor General for validation.

1.2.6 Employees with Employment Letter but not on the Payroll

Observation

1.2.6.1 Regulations T.3 of the PFM Act of 2009 states that (1) “The head of every Management

Unit shall keep records of all Personnel Emolument of staff employed in his management

unit, to ensure that: (a) payments are made as and when due; (b) overpayments are not

made; (c) all required deductions are made at the correct time; (d) authorized

establishments or manpower ceilings are not exceeded; (e) the amount of salary and

other allowances authorized for payment to each staff is not exceeded; and (f) payments

are not made on the payment voucher to staff who do not belong to the Agency or unit.”

1.2.6.2 During the audit, it was observed that LNP Management gave five (5) individuals

employment letters between April 1, 2009 and October 10, 2012 but there was no

evidence that their names were placed on the LNP payroll. See table 10 for details:

Table-10: Individuals with Employment Letter but not on the Payroll

Date of

Employment Name Department Job Tittle

Employment

Status

October 10,2012 Rufus S. Yarmie Communication Computer Technician Still at LNP

October 10,2012 Julien G. Morgan Communication Chief of Workshop Still at LNP

August 7,2013 Crystal W.

Appleton

Personnel Secretary Still at LNP

April 1,2009 Jackson B. Saysaw Mobile Unit Driver Still at LNP

June 1,2009 Thomas K. Dennis Maintenance Nil Still at LNP

Risk

1.2.6.3 Failure for the Management of the LNP to put the employed staff on the payroll could

lead to insecurity on the part of the employees, lack of commitment to the institution and

subsequently court action.

Recommendation

1.2.6.4 The Management of the LNP should provide substantive justification for given the five

individuals employment letters without placing their names on the payroll.

Management Response

1.2.6.5 Personnel having employment letters and not on payroll are an inherited thing. If you

check those communications you will notice that some are dated as far back as 2010.



The present leadership of the HRMD has not signed any employment letter for Civilian. It

is our hope that central Administration will address this problem. However, discussions

are ongoing with CSA and other authority.


1.2.6.6 We acknowledge Management assertion. However, the LNP Management should ensure

that individuals with employment letters are placed on the payroll. Going forward, no

employee should be issued employment letter without being placed on payroll

immediately.

1.2.7 Civilian Staff Payroll

Observation

1.2.7.1 The Committee of Sponsoring Organizations of the Treadway Commission (COSO)

Internal Controls Framework requires that 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.

1.2.7.2 During the period under audit we observed that the there was no human resource policy

and procedures to regulate the activities of the three hundred eighty-five (385) civilian

staffs assigned with the LNP by the Civil Service Agency (CSA).

Risk

1.2.7.3 The lack of Human Resource policy and procedures could lead to management inability to

manage or regulate the activities of the civilian personnel effectively.

Recommendation

1.2.7.4 The Management of LNP should ensure that the Human Resource Department develops a

human resource policy and procedures to regulate the activities of the civilian personnel.


1.2.7.5 The LNP Management did not respond to this finding.


1.2.7.6 In the absence of response by the LNP Management, we maintain our finding and

recommendation.

1.2.8 Volunteers Staff

Observation

1.2.8.1 The Committee of Sponsoring Organizations of the Treadway Commission (COSO)



Internal Controls Framework, requires that 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.

1.2.8.2 During the audit, we observed that there was no policy and procedures in place to

regulate the activities of individuals serving as volunteers with the LNP. See Annexure

5 for detail.

Risk

1.2.8.3 The lack of Human Resource policy and procedures could lead to management inability to

manage or regulate the activities of the volunteer individuals.

Recommendation

1.2.8.4 The Management of LNP should ensure that the Human Resource Department develops a

human resource policy and procedures to regulate the activities of the volunteer

individuals serving with the LNP.


1.2.8.5 The LNP Management did not respond to this observation.



recommendation.

1.2.9 Unauthorized Transfers of LNP Personnel

Observation

1.2.9.1 Regulations A. 15 (1) of the PFM Act of 2009, requires that “The head of government

agency must exercise all reasonable care to prevent and detect unauthorized, irregular,

fruitless and wasteful expenditure, and must for this purpose implement clearly defined

business processes, identify risk associated with these processes and institute effective

internal control to mitigate these risks.”

1.2.9.2 Also, Page 2 (Paragraph 4) of the LNP Human Resource Section Term of Reference of

2014 states that “The human resource section shall be headed by a Senior Level Manager

who shall be accountable to the Deputy Commissioner of Police for Administration.

He/she shall hold the rank of Assistant Commissioner of Police (ACP) and shall serve as

general supervisor with the following responsibilities:

Ensure the quality development of the LNP Human Resources through a well-

tailored recruitment process to enhance professionalism, efficiency and a service-

oriented organization.



Implementation of employment, deployment, transfer, reassignment,

appointment, promotion, demotion, warning, suspension, dismissal,

acquittal/rescission, reinstatement, leave of absence, resignation

acknowledgement, etc., for all personnel of the entity.

Compile the LNP payroll in the collaboration with the Finance Section and ensure

deletion of inactive officers (dismissed, abandoned, resigned & deceased) as well

as the deduction of suspended officers’ salaries and those marked Absences

without Official Leave (AWOL).

1.2.9.3 It was observed during the audit, that several LNP personnel were transferred from one

Zones and depots to another without approved authorization to support said transfers.

See Annexure-6 for details.

Risk

1.2.9.4 Transfers of LNP personnel without approved authorization could cast doubt on the

validity of the staff transfers.

Recommendation

1.2.9.5 The Management of LNP should provide justification for the transfers or movement of

staff without approved authorization.


1.2.9.6 The Human Resource Management Division is the only division that is responsible for the

transfer of personnel but due to emergency situations that arises, the operational wing of

the LNP deploy officers unknowingly to HR to calm down said incidents. For example, the

jail break in Zwedru, Grand Gedeh County and the riot that occurred in Ganta, Nimba

County etc. Presently, the Human Resource Management Division is updating its database

and personnel files as it relates to transfer of personnel.


1.2.9.7 Management assertion does not adequately address the issue raise. The Management of

LNP should ensure that transfers or movement of staff are approved and authorized by

the Human Resource Management Division. Therefore, we maintain our finding.

1.2.10 Lack of Policies and Procedures

Observation

1.2.10.1 The Committee of Sponsoring Organization of the Treadway Commission (COSO) Internal

Control framework on control activities emphasizes that “Institutions deploy control

activities through policies that established what is expected and procedures that put

policies into action”. Policy and Procedures are established and implemented to help

ensure the risk responses are effectively carried out within an organization.



1.2.10.2 During the audit, it was observed that the Management of the LNP did not develop

various policies to guide its operations. For example, no approved policies on retention,

general allowance, fuel and scratch cards distribution, petty cash, honorarium, study

leave and volunteer/civilian staff even though several payments were made for these

activities. See Annexure-7a to 7c for details.

Risk

1.2.10.3 The failure to develop policies to guide the activities of the LNP could lead to arbitrary

decisions that could stop the LNP from achieving its objectives.

Recommendation

1.2.10.4 The Management of LNP should ensure that policies are developed for the effective and

efficient operations of the LNP.





recommendation.

1.2.11 Unverified LNP Personnel

Observation

1.2.11.1 In terms of the Committee of Sponsoring Organizations of the Tread way Commission

(COSO) Internal Control Framework, organizations should put in place Control activities

that will help the entity achieve its objectives and spell out the necessary actions taken to

address risks affecting such achievement. Control activities occur throughout the

organization, at all levels and in all functions. They include a range of activities as diverse

as approvals, authorizations, verifications, reconciliations, reviews of operating

performance, security of assets and segregation of duties.

1.2.11.2 During the field assessment, it was observed that 418 Police Officers and 40 Civilian

police officers did not show up for verification, while 877 Officers verified were without

approved LNP I.D. Cards. See Annexure –8a and 8b for details.

Risk

1.2.11.3 The failure of the LNP staffs to show up for field verification could lead to the

Government loosing much needed resources on ghost employees.

1.2.11.4 Individuals serving in the LNP without official identification cards could be impersonating.

Recommendation

1.2.11.5 The LNP Management should provide explanation backed by material evidence that those

staffs that did not show up for the spot check are in existing and working for the LNP.



1.2.11.6 Management should ensure that every officer serving in the ranks and files of the LNP is

issued an official identification card.


1.2.11.7 Reference the communication received from the Finance Division of the LNP; there is no

attached list of 418 police officers and 40 civilian police officers to be commented on.

Presently, the HRMD through the approval of the LNP Administration is printing out new

identification cards that are issue to personnel of the LNP including the civilian staff. For

further clarity on the identification card, please contact the Human Resource Management

Division.


1.2.11.8 The justification provided by the LNP Management is inadequate and does not address

the issue raised. Therefore, the Management of LNP should ensure that personnel rooster

are updated and non-active staff should be remove from the personnel listing and payroll.

1.3 Asset Management

1.3.1 Information Communication Technology

No Evidence of ICT Policy

Observation

1.3.1.1 Regulations A.14 of the PFM Act of 2009 states that “all Public Sector computerized

electronic records and systems shall be consistent with an approved integrated financial

management automated system consistent with the (IT) Security Policy issued by the

Management. The IT Security Policy defines that each user of a computerized accounting,

records, inventories, assets, human resource management, payroll or any similar system

must be given a user identification number (User ID) and a password or personal

identification number (PIN) by the system administrator.”

1.3.1.2 During the conduct of the audit, we observed that the ICT Section could not provide an

approved written policy that guides their operations.

Risk

1.3.1.3 The failure to develop an ICT policy could lead to Management not providing a framework

to identify and rate risks associated with the LNP ICT objectives.

Recommendation

1.3.1.4 Management should develop ICT policy so as to identify and manage risks that would

impact negatively on the LNP’s ability to achieve its ICT objectives.


1.3.1.5 As you were previously informed, there is evidence that the LNP ICT Policy is being

finalized. Attached is an Incomplete, unapproved copy.




1.3.1.6 Management of LNP should ensure that the LNP ICT Policy is finalized and approved to be

enforceable.

1.3.2 Absence of Licensed Software and Anti-Virus for ICT Equipment

Observation

1.3.2.1 Regulation A.14 of the PFM Act of 2009 states that “all Public Sector computerized

electronic records and systems shall be consistent with an approved integrated financial

management automated system consistent with the (IT) Security Policy issued by the

Management. The IT Security Policy defines that each user of a computerized accounting,

records, inventories, assets, human resource management, payroll or any similar system

must be given a user identification number (User ID) and a password or personal

identification number (PIN) by the system administrator.”

1.3.2.2 During the audit, we observed that the IT Unit of the LNP did not maintain licensed

software package and antivirus for ICT equipment.

Risk

1.3.2.3 The absence of licensed software and antivirus for computers could lead to loss of

information, damaged to drivers and sometimes abrupt interruption of work.

Recommendation

1.3.2.4 The Management of LNP should ensure that licensed software and antivirus are procured

and installed on all computers.


1.3.2.5 It is confirmed that the Liberia National Police does not have any licensed software.


1.3.2.6 We acknowledge Management’s acceptance of our finding and recommendation.

Management of LNP should ensure that licensed software and antivirus are procured and

installed on all computers.

1.3.3 Inadequate Records on Inventory of ICT Equipment

Observation

1.3.3.1 Regulations U.9 (3) of the PFM Act of 2009 states that “A head of Government Agency

shall be accountable for the proper care custody and use of Government Inventories from

the time of acquisition or assignment from the GSA until they have been used or

otherwise disposed of in accordance with these regulations.”

1.3.3.2 During the audit, we observed that the IT Section did not maintain an accurate list of

individuals to whom ICT equipment such as handsets, computers, etc are assigned.



1.3.3.3 Furthermore, we noted that the LNP ICT Section did not maintain Register of ICT

equipment under the control of the LNP to include, costs, purchase date and condition of

the equipment and other vital details.

Risk

1.3.3.4 In the absence of vital information like asset cost, condition, and other vital details

Management could find it difficult to put in place preventive mechanisms to prevent theft,

losses, wastage and misuse.

Recommendation

1.3.3.5 Manager should reassess all ICT equipment under the control of the LNP and update the

Asset Register to include the cost, purchase date, location, assignee and condition. This

would enable Management to keep track of details of each ICT asset, ensuring control

and preventing misappropriation of assets. This would further help Management keep

records on the correct value of assets, and performs computation of depreciation for tax

and insurance purposes where applicable.


1.3.3.6 The ICT section is not the direct recipient of ICT equipment and may not have record of

all ICT equipment donated to LNP. The Logistics Section may provide additional

information. The ICT Section has inventory of equipment given us to configure, install

and work with. We have the following information of ICT equipment:

a. The Operation Numbers Database which reflects all SIM cards belonging to

LNP and their respective assignments.

b. A radio inventory which reflects all LNP radios status and respective

assignments.

c. A computer inventory which reflects the quality, types and users of

computers belonging to LNP. This information is accessible at the ICT staff

office.


1.3.3.7 The justification provided by the LNP Management is inadequate and does not address

the issue raised. The ICT Section should ensure that a listing/register of all ICT

equipment is developed by the LNP and updated regularly to include the following;

product authentication, functionality, licenses key, serial number, location, assignee and

condition. Therefore, we maintain our finding and recommendation.

1.3.4 Disaster Recovery Plan

Observation

1.3.4.1 According to the COSO frame work on Control Environment, management of an entity

should develop a documented Disaster Recovery Plan that would provide procedures to

be followed in the event of a mishap or disaster. In addition, this would enable the entity

to prevent assets and information loss.



1.3.4.2 During the audit, it was observed that the LNP Management operated without disaster

recovery plan.

Risk

1.3.4.3 The lack of disaster recovery plan could result to management not having clearly defined

disaster management procedures to recover assets and information in the event of a

disaster.

Recommendation

1.3.4.4 The Management of LNP should develop a disaster recovery plan to ensure that assets

and information are recorded in the event of a disaster.


1.3.4.5 The disaster Recovery plan is embedded in the LNP ICT Policy.


1.3.4.6 Management of LNP should approve the ICT Policy to ensure that the disaster recovery

plan is operational. Therefore, we maintain our finding and recommendation.

1.4 Logistics Section

1.4.1 Fixed Assets Registry

Observation

1.4.1.1 Regulations V.4 (1-2) of the PFM Act of 2009 provides that Furniture, and equipment

issued for Government quarters or offices or vehicle and other fixed asset shall be

brought on a master inventory of the Government Agency. The master inventory shall

record under each category of item: (a) The date and other details of the voucher or

other document on which the items were received or issued; (b) their serial numbers

where appropriate; and (c) their distribution to individual locations and the total quantity

held.

1.4.1.2 In addition, Regulation V.1.2. (a) of the PFM Act of 2009 (Responsibility of Assets

Management) 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: Preventive mechanisms are in place to eliminate theft,

losses, wastage and misuse”.

1.4.1.3 During the conduct of the audit, we noted that the Fixed Assets Registers presented for

audit purpose did not include the following information for fixed assets under the control

of the LNP: cost of asset, purchase date and condition of the asset.

1.4.1.4 Also, during the physical verification exercise, some assorted furniture and equipment

were not coded. See Annexure -9 for details.



Risk

1.4.1.5 In the absence of vital information like asset cost, condition, and other details,

Management could find it difficult to put in place preventive mechanisms to prevent theft,

losses, wastage and misuse.

1.4.1.6 Also, Management’s failure for not coding some assorted furniture and equipment may be

susceptible to exchange or theft.

Recommendation

1.4.1.7 The Logistic Section should reassess all fixed assets under the control of the LNP and

update the Asset Register to include the cost, purchase date, location, assignee and

condition.

1.4.1.8 The Management of LNP should ensure that all fixed assets are coded to show entity or

government ownership of properties.


1.4.1.9 All requisite information regarding the inventory that does not reflect in the inventory that

does not reflect in the inventory as not presented to the Logistics Section.

1.4.1.10 Some assorted furniture and equipment are not coded due to lack of coding material such

as paint and brushes.

1.4.1.11 To get asset coded upon arrival we kindly request the revisit of the printing unit

placement from Planning and Research to the Logistics Section.


1.4.1.12 Management should contact the General Services Agency to assist with the coding of LNP

assets. Management should liaise with the MFDP and the GSA to ensure that all fixed

asset that are not operational are disposed in line with Government policy. Therefore, we

maintain our finding and recommendation.

1.4.2 Lack of Asset Movement Log

Observation

1.4.2.1 Regulation V.1 (3) of the PFM Act of 2009, states that the head of Government Agency

must ensure that processes (whether manual or electronic and procedures are in place

for the effective, efficient, economic and transparent use of the assets of the institution.

1.4.2.2 During the period under audit, we observed that LNP Management has not put in place

asset movement log to keep track of assets assigned or transferred in the offices at the

HQ building and the various stations in the country.

Risk

1.4.2.3 The lack of asset movement log could make it difficult, if it is not impossible to keep track



of assigned or transferred assets, which could lead to misuse, loss or theft of assets

without being noticed.

Recommendation

1.4.2.4 The LNP Management should ensure that the Department prepares and properly manage

fixed asset movement log to safeguard LNP’s assets.


1.4.2.5 To regularly update the assets register, it require (a) Decentralization of the Logistics

Section, (b) The supply of office equipment to all the regional Logistics officers, (c)

Provide basic Logistics to conduct regular update.

1.4.2.6 Assets newly coming to the Police can be log in manually and electronic with assignment

information, but the movement of the assets from one section, zone, depot to another

always been carried out by passed managed without involving the Logistics Section who

is to account for every assets to the Police.

1.4.2.7 The Logistics Section is not conducting regular fixed assets verification because the

section is lack of the requisite logistics which include; vehicle, laptop computer, paint etc.


1.4.2.8 We acknowledge Management’s assertion that “The Logistics Section is not conducting

regular fixed assets verification because the section is lack of the requisite logistics which

include; vehicle, laptop computer, paint etc.” However, the LNP Management should

ensure that the Department prepares and properly manage fixed asset movement log to

safeguard LNP’S assets. Further, Management is in breach of financial discipline in line

with Regulation A.20 of the PFM Act of 2009.

1.4.3 Store Room Management

Observation

1.4.3.1 Regulation U.7 (2) of the PFM Act of 2009 requires that notwithstanding sub-regulation

(1), a head of Government Agency is responsible for the general management of

government Inventories held within the Government Agency and for the due performance

of the duties of subordinate staff in relation to the government Inventories. Public Sector

Accounting Standards as adopted by the Government of Liberia.

1.4.3.2 It was observed during the audit, that the LNP Management did not institute relevant

controls over movement of supplies in and out of the warehouse.

Risk

1.4.3.3 The lack of controls over movement of supplies in and out of the warehouse could result

to diversion of the supplies for personal use.

Recommendation

1.4.3.4 The Management of LNP should provide substantive justification for not instituting

relevant controls over movement of supplies in and out of the warehouse.




1.4.3.5 It have been requested by the LNP Logistics Section to the LNP Administration that the

warehouse under used need renovation and adequate shelves, pallets to properly arrange

goods entering the warehouse.

1.4.3.6 The Logistics Section have in place proper record books, handover voucher of items

leaving the warehouse to the end user, accept there is a recommended format by the

PFM Regulations which is not in our present currently, and if it is, we ask that such be

given the section for implementation purpose.


1.4.3.7 Management’s assertion that “The Logistics Section have in place proper record books,

handover voucher of items leaving the warehouse to the end user” is not materially

supported. Management did not provide ledgers and stock cards as evidence during the

audit. The Management of LNP should institute relevant controls over the movement of

supplies by maintaining and updating ledger and stock cards regularly. Therefore,


of 2009.

1.5 Fleet Management Section

1.5.1 Unauthorized Scrapping of LNP Vehicles

Observation

1.5.1.1 Regulation V.5 of the PFM Act of 2009 requires that:

(1) The conditions and terms of disposal or sale of immovable or movable assets shall

be determined by the General Services Agency.

(2) The conditions and terms of letting of immovable state property (excluding state

housing for officials and political office bearers) shall be determined by the

General Services Agency. No state property may be let free of charge without the

prior approval of the General Services Agency.

(3) The Head of Government Agency must review, at least annually when finalizing

the budget, all fees, charges, rates, tariffs or scales of fees or other charges

relating to the letting of state property to ensure sound financial planning and

management

1.5.1.2 During the audit, we observed that the LNP Fleet Management scraped 44 vehicles

without written approval or authorization from the General Services Agency (GSA). See

Annexure-10 for details.

Risk

1.5.1.3 The scrapping of vehicles without approved authorization could lead to misuse or abuse

and theft, thereby causing huge financial losses to GoL and Donors.



Recommendation

1.5.1.4 The LNP Management should provide justification and approved authorization for

scrapping the LNP vehicles.


1.5.1.5 I agree with the audit comments and the following actions will be taken to Improve the

situation such as;

1. Institute regular updates to the fleet vehicle movement log.

2. Conduct an audit of all LNP vehicles and update the vehicle database.

3. Improve the supervision of LNP drivers by;

(a) Tracking performance and instances of abusive vehicle operation, recommend

punitive/administrative action for drivers who are repeat violators,

(b)Coordinate with my US contractor counterpart to institute a driver’s training

refresher program for all vehicle operators,

(c) supply a copy of the fleet Management Administrative Policy to each

subordinate deputy and conduct weekly training sessions.


1.5.1.6 We acknowledge Management’s acceptance of our finding and recommendation and look

forward to its implementation. We will validate management’s acceptance during

subsequent audit. Going forward, Management should ensure that it adheres to the

provision of the PFM Act relating to the disposal of assets and the GSA’s guideline on

asset disposal. Therefore, Management is in breach of financial discipline in line with


1.5.2 LNP Vehicles Disposal

Observation

1.5.2.1 Regulations V.5 of the PFM Act of 2010 on Disposal and Letting of Assets states that:

(1) The conditions and terms of disposal or sale of immovable or movable assets shall

be determined by the General Services Agency.

(2) The conditions and terms of letting of immovable state property (excluding state

housing for officials and political office bearers) shall be determined by the General

Services Agency. No state property may be let free of charge without the prior

approval of the General Services Agency.

(3) The Head of Government Agency must review, at least annually when finalizing the

budget, all fees, charges, rates, tariffs or scales of fees or other charges relating to

the letting of state property to ensure sound financial planning and management

1.5.2.2 During the audit, we observed that twenty-eight (28) vehicles were disposed of and sold

to some officers of LNP and in some instances given to individuals who names are

withheld as per the records submitted by LNP.



1.5.2.3 In addition, there was no evidence that proceeds from the sales of the vehicles were

deposited through the Liberia Revenue Authority into the GoL Consolidated Account. See

Annexure-11 for details.

Risk

1.5.2.4 The failure of LNP Management to involve the General Services Agency to perform its

statutory mandate in the disposal process could lead to unfair practices.

Recommendation

1.5.2.5 The LNP Management should provide justification and supporting documentation for the

disposal of LNP vehicles. Furthermore, officers and individuals who names are withheld

should be disclosed.





recommendation. Further, LNP Management should account for the proceeds from the

sales of the vehicles.

1.5.2.8 Going forward, the LNP Management should ensure that the disposal of all fixed assets is

consistent with the General Services Agency policy on disposal

1.5.3 LNP Facilities (UNMIL Quick Impact Projects)

Observation

1.5.3.1 Chapter 5, Section 5.8 of the Police Duty Manual effective 1 April 2008 states that

“Members of the LNP Administrative Directorates including members are required by

rank, post or assigned duties shall be responsible for material, facilities and property, etc.

1.5.3.2 According to the United National Mission in Liberia End of Mission Assessment Report

dated March 2018, a total of 172 LNP Detachment/depots were located in Liberia in its

fifteen (15) counties of which sixty-seven (67) were constructed through the UNMIL QIP

project initiative.

1.5.3.3 During the physical verification, we visited eighty percent (80%) of the LNP Detachments

and Depots to assess the facility condition. Several of UNMIL Quick Impact facilities were

poorly maintained, abandoned and dilapidated. See table -10 below for details.

Table-10: LNP FACILITIES (UNMIL QUICK IMPACT PROJECTS)

No. County Total LNP

Detachment / Depots

Total Detachment/Depots Constructed through

the UNMIL QIPs

Facilities Visited

Conditions

1 Montserrado 46 17 17 of 17 17-g



No. County Total LNP

Detachment / Depots

Total Detachment/Depots Constructed through

the UNMIL QIPs

Facilities Visited

Conditions

2 Margibi 7 3 3 of 3 3-p

3 Grand Bassa 14 4 2 of 4 1-p and 3-g

4 Rivercess 5 4 4 of 4 1-p and 3-g

5 Bomi 6 3 3 of 3 3 - g

6 Gbarpolu 7 3 3 of 3 3 - g

7 Grand Cape Mount

10 2 2 of 2 1-p and 1-a

8 Bong 13 6 6 of 6 4-p and 2-g

9 Nimba 11 3 3 of 3 2-p and 1-g

10 Lofa 9 3 3 of 3 2-p and 1-g

11 Grand Gedeh 9 4 2 of 4 2-g

12 Sinoe 14 1 1 of 1 1-g

13 Maryland 6 5 2 of 5 2-p and 3-g

14 Grand kru 8 5 3 of 5 1-p and 2-g

15 River Gee 7 4 2 of 4 1-p and 1-g

Total 172 67

Source: UNMIL End of Mission Assessment Report of March 2018 and GAC Field Visits Condition Code – a (abandoned) p

(poorly maintained) f (fair) g (good)

Risk

1.5.3.4 Non maintenance of facilities could lead to abuse of GoL and donors resources and non-

achievement of value for money of these facilities.

Recommendation

1.5.3.5 The LNP should ensure that facilities constructed are properly maintained to provide a

safe working environment for staff.


1.5.3.6 Evidence of proofing that these points raised above are far from the fact is that the

Section is a Technical Section with various technical trade areas with shared responsibility

with heads of the technical trade areas that makes report to the chief of the section after

a careful supervision of any project.

1.5.3.7 In the trace of staffs, the Section is well structured with staffs according to the

restructure processes done by the United Nation Mission in Liberia (UNMIL).

1.5.3.8 The Chief of Project and Facility Management Section does not have Pick-up to make

counties tour to access LNP Facilities in various counties, zones, depots etc.

1.5.3.9 The LNP administration do not supply county headquarters, zones, depots, and details

with janitorial to maintain the facilities mentioned above. Absolutely there is no allocation

of janitorial LNP facilities besides Central Head Headquarters, the Emergency Response

Unit (ERU) and the Women and Children Protection Section (WACPS)




1.5.3.10 The LNP Management should provide logistics to ensure that donated assets are properly

maintained. The lack of a pick-up is not material justifications for failure to ensure that

UNMIL donated properties are properly maintained. Therefore, we maintain our finding

and recommendation.

1.5.4 Generator Fuel Consumption Log

Observation








1.5.4.2 During the audit, the fuel consumption log presented for review did not include the date,

quantity, recipient, and the number of hours the generator was used daily.

Risk

1.5.4.3 In the absence of fuel consumption log, the actual quantity consumed cannot be assured.

1.5.4.4 Failure to maintain proper records on fuel consumption could lead to misapplication,

abuse or theft.

Recommendation

1.5.4.5 The LNP Management should ensure adequate supervision and proper preparation of fuel

consumption log to reflect the actual quantity of fuel received and consumed daily per

hours.


1.5.4.6 This is far from the fact, in that we have a well prepared fuel log that carries fuel received

per the number of gallons. Date received, start time, shut down time and the number of

gallons consumed by the generator. Sometimes if there is reserved.

1.5.4.7 We are pleased to inform you that administration is aware of the number of gallons of

fuel consumed by the generator per hours as recommended by the dealer of the 360KVA

and 400KVA generator. The 400KVA generator consumption is ten (10) gallons of fuel per

hour while the now broken-down generator is thirteen (13) gallons per hours because of

depreciation.

1.5.4.8 We wish to also inform you that the generator is not run every day, when the LEC shut

down from Central Headquarters we sometimes receives 20 -30gallons at most 50 gallons

at the will of the administration ie when she chooses to do so.




1.5.4.9 Management assertion is not material supported. Going forward, Management should

prepare a generator fuel consumption log that contains; date, time started, time stopped,

hours run, refueled, operator signed, verified and fuel consumed for proper

accountability. Therefore, Management is in breach of financial discipline in line with


1.6 Public Safety Division (Ticketing Section)

1.6.1 Lack of Accountability of Tickets in Circulation

Observation

1.6.1.1 Regulations C.9.3 of the PFM Act of 2009 requires that, delegation of authority to perform

functions or duties under these regulations does not diminish the accountability of the

head of Government Agency or relieve him or her of responsibilities provided in these

regulations.

1.6.1.2 During the conduct of the audit, we observed that the head of Ticketing Section could not

provide the actual number of ticket booklets with officers in the public. Rather ticket

booklets are stamped and assigned to officers without retrieving ticket booklets that were

already in the possession of some officers.

Risk

1.6.1.3 The lack of accountability for traffic tickets could make the government to lose much

needed revenue to corruption, fraud, waste and abuse.

Recommendation

1.6.1.4 The LNP Management should withdraw the present tickets in circulation, and ensure

proper accountability before redistribution of tickets for the public or reprint tickets of

different design.


1.6.1.5 The Chief of Ticketing could not give proper account of ticket books on the field during

the audit period under review. During said period, the past Chief of Public Safety (Comm.

Miekee S. Gray) in his wisdom, willingly and knowingly issued ticket books to officers that

are not assigned to the ticketing unit; some of whom never attended the in-house

ticketing workshop which make it important for the unit to track such ticket booklets.


1.6.1.6 Management’s assertion does not address the recommendation. Therefore, we maintain

our finding and recommendation. Further, Management is breach of financial discipline in

line with Regulation A.20 of the PFM Act of 2009.



1.7 Governance Issues

1.7.1 Audit Committee

Observation

1.7.1.1 Regulation K.10 of the PFM Act of 2009 requires that 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.

1.7.1.2 In addition, Regulations K.11(1), of PFM Act 2009 states that “the Audit Committee of

Government Agencies or Organizations shall review internal controls, including the scope

of internal audit, internal audit Plans, internal audit findings, and recommend to the head

of government agency the appropriate action to be taken”.

1.7.1.3 During the period under audit, there was no evidence to indicate that Management

established a functioning Audit Committee.

Risk

1.7.1.4 The failure by Management to establish a functioning Audit Committee may prevent

Management from taking timely corrective action on deficiencies identified by the Internal

Audit Unit.

Recommendations

1.7.1.5 Management should establish a functioning Audit Committee as part of the Governance

structures. This will enable Management to evaluate and ensure that internal controls are

operating effectively.


1.7.1.6 Management acknowledges your recommendation and wish to improve on this as soon as

possible by establishing the LNP Functioning Audit Committee that will ensure that

internal controls are operating effectively.




audit. However, Management is in bridge of financial discipline in line with Regulation

A.20 of the PFM Act of 2009.

1.7.2 Internal Audit

Observation

1.7.2.1 Paragraph 1100 of the International Standards for the Professional Practice of Internal

Auditing States that, “the internal audit activity maintained by ministries and agencies

must be independent, and internal auditors must be objective in performing their work.”



1.7.2.2 In addition to Paragraph 1130.A1 of the above Standard, Internal Auditors must refrain

from assessing specific operations for which they were previously responsible. Objectivity

is presumed to be impaired if an Internal Auditor provides assurance services for an

activity for which the internal auditor had responsibility within the previous year.

1.7.2.3 During the audit, we observed that Internal Auditors were involved in pre-audit (clearing

vouchers before they are processed for payment).

Risk

1.7.2.4 Pre-audits are time consuming and burdensome to implement. Additionally, the internal

audit unit could appear to be self-reviewing its’ own work in the event of a post audit by

the unit.

Recommendations

1.7.2.5 The LNP Management should ensure that the Internal Audit Unit engages into an

independent, objective assurance and consulting activity designed to add value and

improve the LNP's operations.

1.7.2.6 Further, the LNP Management should establish a compliance office, responsible for

internal controls and to review all transactions before final approval is done.


1.7.2.7 Management acknowledges your recommendation and wish to improve the Internal Audit

Unit to engage into an independent, objective assurance and consulting activity designed

to add value and improve the LNP's operations.




audit.

1.7.3 Risk Management Policy

Observation

1.7.3.1 In terms of the COSO Frame work the Management of an organization should develop a

documented Risk Management Policy. This policy forms part of an organization’s internal

control and governance arrangements. The policy will further explain the organization’s

underlying approach to risk management. It gives key aspects of the risk management

process, and identifies the main reporting procedures. This policy also defines roles and

responsibilities of various levels of management.

1.7.3.2 During the audit, it was observed that the Management of LNP did not develop a Policy

on Risk Management.

Risk

1.7.3.3 The failure to develop a documented Risk Management Policy could lead to



management’s inability to clearly conduct risk assessment and respond to risk that may

impact on the achievement of institution’s objectives.

Recommendations

1.7.3.4 The Management of the LNP should develop a Risk Management Policy.


1.7.3.5 Management acknowledges your recommendation and wish to improve on this by

developing a Risk Management Policy of the Liberia National Police.




audit.



ACKNOWLEDGEMENT

We acknowledge the cooperation and assistance provided to the GAC Audit Team by the

Management and staff of the Liberia National Police during the audit. The efforts and

commitment of the GAC staff in conducting this audit are also gratefully acknowledged.

Monrovia, Liberia

May 2020



ANNEXURES



LNP ANNEXURES FY 2017/2018

ANNEXURE-1: PAYMENT WITHOUT ADEQUATE SUPPORTING DOCUMENT

Annexure-1a: Special Operations Services

Coding Block Period Transaction

Date

Journal

Voucher

#

Payee

Source

Document

Number

Description Amount US$

2020100/1/01/001/000000/040600/0310/0000/221812 M1 24/7/2017 853651

Liberia

National

Police

133282

SPECIAL

OPERATIONS

SERVICE 59,310.00

2020100/1/01/001/000000/040600/0310/0000/221812 M2 25/8/2017 861643

Liberia

National

Police

136298 SPECIAL

OPERATIONS 59,310.00

2020100/1/01/001/000000/040600/0310/0000/221812 M2 31/8/2017 865404

Liberia

National

Police

137466

100% Special

Operations Services

for the Month of

August '17 / LNP 39,996.03

2020100/1/01/001/000000/040600/0310/0000/221812 M3 13/9/2017 867773

Liberia

National

Police

138563 SPECIAL


2020100/1/01/001/000000/040600/0310/0000/221812 M3 13/9/2017 867774

Liberia

National

Police

138553 SPECIAL OPERATION

100,000.00

2020100/1/01/001/000000/040600/0310/0000/221812 M3 13/9/2017 867775

Liberia

National

Police


100,000.00

2020100/1/01/001/000000/040600/0310/0000/221812 M4 23/10/2017 872478

Liberia

National

Police

141628 OPERATIONAL

SERVICES 225,000.00

2020100/1/01/001/000000/040600/0310/0000/221812 M6 15/12/2017 908031 Liberia 146586 SPECIAL 51,100.00




Date

Journal

Voucher

#

Payee

Source

Document

Number


National

Police

OPERATIONS

2020100/1/01/001/000000/040600/0310/0000/221812 M7 10/1/2018 916800

Liberia

National

Police


51,100.00

2020100/1/01/001/000000/040600/0310/0000/221812 M10 25/4/2018 957848

Liberia

National

Police

155179

Payment for

operational fund April

2018 24,999.96

2020100/1/01/001/000000/040600/0310/0000/221812 M12 6/6/2018 975779

Liberia

National

Police


SERVICE 41,667.00

2020100/4/01/001/018501/040600/0300/0000/221812 M3 29/9/2017 870769

Liberia

National

Police

140381 SPECIAL


2020100/4/01/001/018501/040600/0300/0000/221812 M4 20/10/2017 872265

Liberia

National

Police

141449

Special Operations

Services for the

Month of October '17

/ LNP 199,980.69

2020100/4/01/001/018501/040600/0300/0000/221812 M5 8/11/2017 881273

Liberia

National

Police


SERVICE 197,361.00

2020100/4/01/001/018501/040600/0300/0000/221812 M6 22/12/2017 910610

Liberia

National

Police

147310

Special Operation

Services for the

Month of December

'17 / LNP 77,264.40

2020100/4/01/001/018501/040600/0300/0000/221812 M6 22/12/2017 910611

Liberia

National

Police

147309

Special Operation

Services for the

Month of December 115,703.81




Date

Journal

Voucher

#

Payee

Source

Document

Number


'17 / LNP

Total 1,592,792.89

Annexure-1b: Intelligence Services


Date

Journal

Voucher # Payee

Source

Document

Number

Description Amount

US$

2020100/1/01/001/000000/040600/0310/0000/221808 M4 23/10/2017 872479

Liberia

National

Police

141627 INTELLIGENCE

SERVICES

150,000.00

Total 150,000.00

GRAND TOTAL 1,742,792.89

Annexure-2: Payment to staff on behalf of third parties

Date Narrative Bank Account # Check # Amount

L$ US$

19-Jul-17 A. MASSAQUOI 120630002400 770 30,000.00

SUB TOTAL 1 30,000.00

21-Aug-17 A. M. BILITY 120630002400 173108 8,334.00

26 10 17 A. BILITY 1601002381 00000090 28,542.50

28 11 17 A.M. BILITY 1601002381 00000236 47,200.00

SUB TOTAL 2 84,076.50

18-Jan-18 A. G. JAMES 120630002400 817 29,500.00

SUB TOTAL 3 29,500.00

26 09 17 A. S. T. TUGBE 1601002381 00000064 9,133.60




L$ US$

SUB TOTAL 4 9,133.60

23 11 17 A. KPOWEH 1601002381 00000235 56,640.00

SUB TOTAL 5 56,640.00

12 04 18 A.G. YORMIE 1601002381 00000262 50,000.00

SUB TOTAL 6 50,000.00

18 07 17 B. GWORLEKAJU 1601002374 00000007 13,330.00

SUB TOTAL 7 13,330.00

29-Mar-18 C.B.BLAKE 120630002400 839 105,000.00

SUB TOTAL 8 105,000.00

25-Jul-17 D. A. SACKIE 22063002400 122 6,106.00

5-Jan-18 D. A. SACKIE, JR. 22063002400 124 540

1-May-18 D. A. SACKIE, JR. 22063002400 5 390

1-May-18 D. A. SACKIE, JR. 22063002400 7 600

1-May-18 D. A. SACKIE, JR. 22063002400 6 100

8-May-18 D.A. SACKIE JR 22063002400 9 640

8-May-18 D.A. SACKIE JR 22063002400 11 560

8-May-18 D.A. SACKIE JR 22063002400 8 560

11-May-18 D.A. SACKIE JR 22063002400 13 560

23-May-18 D.A. SACKIE JR 22063002400 18 200

30-May-18 D.A. SACKIE JR 22063002400 25 1,200.00

15-Jun-18 D.A. SACKIE JR 22063002400 32 150

14 Sep 2017 D.A.SACKIE JR 1602003110 00000002 19,865.00

14 Sep 2017 D.A.SACKIE JR 1602003110 00000003 19,865.00

14 Sep 2017 D.A.SACKIE JR 1602003110 00000001 21,500.00

27 Sep 2017 D.A.SACKIE JR 1602003110 00000006 8,000.00

19 Oct 2017 D. A. SACKIE, JR. 1602003110 00000009 2,850.00




L$ US$

23 Oct 2017 D. A. SACKIE, JR 1602003110 00000010 6,400.00

29 Dec 2017 D. A. SACKIE, JR. 1602003110 00000012 41,150.00

05 Jan 2018 D. A. SACKIE, JR. 1602003110 00000013 6,000.00

16 Jan 2018 D. A. SACKIE, JR. 1602003110 00000014 7,300.00

19 Jan 2018 D. A. SACKIE, JR. 1602003110 00000018 2,700.00

11-Jul-17 D. A. SACKIE JR. 120630002400 758 102,800.00

13-Jul-17 D. A. SACKIE JR. 120630002400 762 80,000.00

13-Jul-17 D. A. SACKIE JR. 120630002400 759 96,000.00

14-Jul-17 D.A.SACKIE JR 120630002400 764 21,665.00

19-Jul-17 D. A SACKIE, JR 120630002400 769 30,000.00

21-Jul-17 D. A. SACKIE, JR. 120630002400 775 65,780.00

30-Aug-17 D,A.SACKIE,JR 120630002400 786 9,020.00

14-Dec-17 D.A.SACKIE JR 120630002400 803 158,710.00

14-Dec-17 D.A.SACKIE JR 120630002400 798 28,320.00

15-Dec-17 D.A.SACKIE JR 120630002400 810 82,600.00

5-Jan-18 D. A. SACKIE, JR. 120630002400 828 11,800.00

12-Jan-18 D. A. SACKIE, JR. 120630002400 829 21,700.00

12-Apr-18 D,A.SACKIE,JR 120630002400 846 37,500.00

12-Apr-18 D,A.SACKIE,JR 120630002400 843 96,875.00

12-Apr-18 D,A.SACKIE,JR 120630002400 844 73,125.00

04 07 17 D.A. SACKIE JR. 1601002374 00000003 7,181,130.00

07 07 17 D.A. SACKIE JR. 1601002374 00000004 111,120.00

10 07 17 D. A. SACKIE JR. 1601002374 00000006 555,600.00

14 07 17 D. A SACKIE, JR 1601002374 00000009 1,666,800.00

18 07 17 D. A. SACKIE, JR. 1601002374 00000012 1,263,335.00

18 07 17 D. A SACKIE, JR 1601002374 00000013 666,160.00




L$ US$

10 08 17 D. A. SACKIE JR. 1601002374 00000032 166,680.00

15 08 17 D, A. SACKIE JR 1601002374 00000037 33,830.00

18 08 17 D.A. SACKIE JR. 1601002374 00000040 1,679,325.00

21 08 17 D. A. SACKIE JR. 1601002374 00000041 100,008.00

21 08 17 D. A SACKIE JR. 1601002374 00000043 3,100,000.00

01 09 17 D. A. SACKIE JR. 1601002374 00000045 154,000.00

04 09 17 D. A. SACKIE JR. 1601002374 00000046 372,000.00

06 09 17 D. A. SACKIE, JR 1601002374 00000048 1,931,300.00

07 09 17 D,A.SACKIE,JR 1601002374 00000047 11,275.00

11 09 17 D, A. SACKIE JR. 1601002374 00000049 50,746.50

18 09 17 D. A. SACKIE, JR 1601002374 00000104 1,708,224.00

21 09 17 D. A. SACKIE, JR 1601002374 00000108 47,951.40

9/25/2017 D. A. SACKIE, JR 1601002374 110 2,671,578.00

9/25/2017 D. A. SACKIE, JR 1601002374 111 45,668.00

9/27/2017 D. A. SACKIE, JR 1601002374 107 22,320.00

9/27/2017 D. A. SACKIE, JR 1601002374 112 85,627.50

9/27/2017 D. A. SACKIE, JR 1601002374 116 82,202.40

9/27/2017 D. A. SACKIE, JR 1601002374 113 228,340.00

9/27/2017 D. A. SACKIE, JR 1601002374 120 378,000.00

9/28/2017 D. A. SACKIE, JR 1601002374 118 1,541,295.00

9/28/2017 D. A. SACKIE, JR 1601002374 119 419,574.75

9/28/2017 D. A. SACKIE, JR 1601002374 117 248,890.00

10/3/2017 D. A. SACKIE, JR 1601002374 124 252,000.00

10/3/2017 D. A. SACKIE, JR 1601002374 126 758,840.00

10/3/2017 D. A. SACKIE, JR 1601002374 127 280,858.20

10/5/2017 D. A. SACKIE, JR 1601002374 125 3,743,271.48




L$ US$

10/5/2017 D. A. SACKIE, JR 1601002374 129 632,500.00

10/5/2017 D.A. SACKIE JR. 1601002374 128 419,574.75

10/6/2017 D. A. SACKIE, JR 1601002374 131 174,495.00

10/6/2017 D. A. SACKIE, JR 1601002374 133 8,782,915.00

10/17/2017 D. A. SACKIE, JR. 1601002374 00000143 2,015,200.00

10/19/2017 D. A. SACKIE, JR. 1601002374 00000144 325,724.00

10/27/2017 D. A. SACKIE JR. 1601002374 00000149 2,126,700.00

11/9/2017 D.A.SACKIE JR, 1601002374 00000051 106,335.00

11/21/2017 D.A.SACKIE JR 1601002374 00000054 2,600,000.00

11/22/2017 D. A. SACKIE JR. 1601002374 00000055 975,000.00

11/24/2017 D. A. SACKIE JR. 1601002374 00000062 4,248,000.00

12/6/2017 D. A. SACKIE JR. 1601002374 00000067 500,000.00

12/6/2017 D. A. SACKIE JR. 1601002374 00000069 2,197,750.00

12/8/2017 D.A.SACKIE JR 1601002374 00000072 177,000.00

12/8/2017 D.A.SACKIE JR 1601002374 00000073 837,310.00

12/12/2017 D.A.SACKIE JR 1601002374 00000074 1,619,885.00

12/15/2017 D.A.SCKIE JR 1601002374 00000076 387,000.00

12/21/2017 D. A. SACKIE, JR 1601002374 00000079 185,260.00

12/22/2017 D,ASACKIE.JR 1601002374 00000080 307,000.00

12/22/2017 D,ASACKIE.JR 1601002374 00000081 2,462,424.00

12/22/2017 D,ASACKIE.JR 1601002374 00000083 531,679.68

12/27/2017 D.A.SACKIE, JR. 1601002374 00000084 7,188,210.00

1/5/2018 D.A.SACKIE JR 1601002374 00000085 1,000,000.00

5/8/2018 D,A.SACKIE,JR 1601002374 00000088 70,250.00

25 07 17 D. A. SACKIE, JR. 1601002381 00000003 3,721,410.00

28 07 17 D. A. SACKIE, JR 1601002381 00000005 100,000.00




L$ US$

07 08 17 D, A. SACKIE, JR 1601002381 00000009 333,360.00

09 08 17 D. A. SACKIE JR. 1601002381 00000011 282,800.00

16 08 17 D. A. SACKIE JR. 1601002381 00000024 757,680.00

16 08 17 D. A. SACKIE JR. 1601002381 00000025 1,226,925.00

18 08 17 D. A SACKIE JR. 1601002381 00000026 63,150.00

18 08 17 D. A SACKIE JR. 1601002381 00000029 1,240,000.00

18 08 17 D. A SACKIE JR. 1601002381 00000022 6,000.00

23 08 17 D.A. SACKIE, JR 1601002381 00000031 1,599,600.00

25 08 17 D. A SACKIE JR. 1601002381 00000034 2,108,000.00

30 08 17 D,A.SACKIE,JR 1601002381 00000037 762,600.00

01 09 17 D. A. SACKIE JR. 1601002381 00000038 148,800.00

04 09 17 D,A.SACKIE,JR 1601002381 0000041 2,108,000.00

06 09 17 D,A.SACKIE,JR 1601002381 00000045 169,155.00

06 09 17 D. A. SACKIE, JR 1601002381 00000046 1,636,800.00

07 09 17 D,A.SACKIE,JR 1601002381 00000049 124,000.00

11 09 17 D. A. SACKIE, JR 1601002381 00000050 140,962.50

11 09 17 D. A. SACKIE JR. 1601002381 00000054 142,090.20

12 09 17 D. A. SACKIE, JR 1601002381 00000055 3,323,200.00

18 09 17 D. A. SACKIE, JR 1601002381 00000056 3,124,800.00

21 09 17 D. A. SACKIE, JR 1601002381 00000058 49,600.00

21 09 17 D. A. SACKIE, JR 1601002381 00000057 48,000.00

25 09 17 D. A. SACKIE, JR 1601002381 00000063 22,834.00

02 10 17 D, A. SACKIE, JR 1601002381 00000068 6,850.00

03 10 17 D. A. SACKIE, JR 1601002381 00000071 34,251.00

06 10 17 D.A. SACKIE JR. 1601002381 00000078 11,987.85

12 10 17 D. A. SACKIE, JR 1601002381 00000082 57,085.00




L$ US$

23 10 17 D.A. SACKIR JR. 1601002381 00000086 700,000.00

26 10 17 D. A. SACKIE JR 1601002381 00000092 37,676.00

27 10 17 D. A. SACKIE JR. 1601002381 00000093 590,800.00

27 10 17 D.A. SACKIE JR. 1601002381 00000095 11,816,000.00

27 10 17 D.A. SACKIE JR. 1601002381 00000094 15,892,520.00

30 10 17 D. A. SACKIE JR. 1601002381 00000097 389,928.00

01 11 17 D. A. SACKIE JR 1601002381 00000098 63,806.40

08 11 17 D. A. SACKIE JR. 1601002381 00000213 472,000.00

08 11 17 D. A. SACKIE JR. 1601002381 00000214 3,188,458.00

08 11 17 D. A. SACKIE JR. 1601002381 00000208 188,800.00

10 11 17 D. A. SACKIE JR. 1601002381 00000222 177,000.00

10 11 17 D. A. SACKIE JR. 1601002381 00000223 354,485.00

14 11 17 D. A. SACKIE JR. 1601002381 00000227 177,000.00

20 11 17 D. A. SACKIE JR. 1601002381 00000232 20,000.00

21 11 17 D.A. SACKIE JR. 1601002381 00000226 59,000.00

22 12 17 D. A. SACKIE, JR. 1601002381 00000240 4,720,000.00

05 01 18 D. A. SACKIE, JR. 1601002381 00000242 604,800.00

19 01 18 D,A.SACKIE,JR 1601002381 00000253 190,000.00

25 01 18 D. A. SACKIE, JR. 1601002381 00000252 466,300.00

03 05 18 D.A.SACKIE JR 1601002381 00000271 62,000.00

08 05 18 D,A.SACKIE,JR 1601002381 00000272 86,000.00

17 05 18 D. A. SACKIE JR. 1601002381 00000277 146,193.60

23 05 18 D. A. SACKIE JR. 1601002381 00000278 347,000.00

30 05 18 D,A.SACKIE,JR 1601002381 00000279 18,274.20

30 05 18 D,A.SACKIE,JR 1601002381 00000281 27,411.30

30 05 18 D,A.SACKIE,JR 1601002381 00000283 4,500.00




L$ US$

01 06 18 D, A. SACKIE,JR. 1601002381 00000284 63,305.30

08 06 18 D,A.SACKIE,JR 1601002381 00000286 128,000.00

08 06 18 D,A.SACKIE,JR 1601002381 00000287 321,000.00

15 06 18 D,A.SACKIE,JR 1601002381 00000298 65,265.00

15 06 18 D,A.SACKIE,JR 1601002381 00000301 283,371.00

19 06 18 D,A.SACKIE,JR 1601002381 00000304 115,920.00

20 06 18 D,A.SACKIE,JR 1601002381 00000303 162,012.00

21 06 18 D,A.SACKIE,JR 1601002381 00000307 110,000.00

22 06 18 D,A.SACKIE,JR 1601002381 00000308 159,000.00

SUB TOTAL 9 137,901,824.01 147,236.00

16-Apr-18 F.S.B.WILLIAMS 120630002400 840 30,000.00

SUB TOTAL 10 30,000.00

14-Jul-17 M.M.GAYE 120630002400 766 73,450.00

SUB TOTAL 11 73,450.00

9-Aug-17 G, B. NYESUAH 120630002400 778 33,335.00

SUB TOTAL 12 33,335.00

5-Jan-18 J,K.DOLO 120630002400 824 59,000.00

19 01 18 J,K.DOLO 1601002381 00000250 496,000.00

SUB TOTAL 13 555,000.00

24 07 17 G. R. GOANUE 1601002374 00000016 31,110.00

SUB TOTAL 14 31,110.00

06 11 17 G.A. HANSFORD 1601002381 00000096 29,540.00

SUB TOTAL 15 29,540.00

15 11 17 G. K. GALAKPAIN 1601002381 00000221 29,500.00

SUB TOTAL 16 29,500.00

21 11 17 H.K.DROW,JR 1601002381 00000228 30,680.00




L$ US$

SUB TOTAL 17 30,680.00

19 Jan 2018 O. W. GREENFIELD 1602003110 00000017 13,394.00

12-Oct-17 O.W. GREENFIELD 120630002400 789 27,400.80

12-Oct-17 O. W. GREENFIELD 120630002400 787 20,550.60

22 09 17 O. W. GREENFIELD 1601002374 00000109 313,282.48

9/28/2017 O. W. GREENFIELD 1601002374 114 57,085.00

10/12/2017 O. W. GREENFIELD 1601002374 134 482,769.50

10/12/2017 O. W. GREENFIELD 1601002374 135 3,619,500.00

10/13/2017 O. W. GREENFIELD 1601002374 00000136 58,165.00

11/16/2017 O.W. GREENFIELD 1601002374 00000053 1,500,000.00

11/24/2017 O. W. GREENFIELD 1601002374 00000057 300,000.00

11/24/2017 O. W. GREENFIELD 1601002374 00000061 1,416,000.00

1/11/2018 O. W. GREENFIELD 1601002374 00000087 764,450.00

22 09 17 O. W. GREENFIELD 1601002381 00000060 168,000.00

22 09 17 O. W. GREENFIELD 1601002381 00000061 18,075.00

25 09 17 O. W. GREENFIELD 1601002381 00000062 17,500.00

13 10 17 O. W. GREENFIELD 1601002381 00000084 46,532.00

22 11 17 O. W. GREENFIELD 1601002381 00000233 177,000.00

17 05 18 O,W.GREENFIELD 1601002381 00000276 52,212.00

17 05 18 O,W.GREENFIELD 1601002381 00000274 52,000.00

SUB TOTAL 18 9,090,522.38 13,394.00

21-Dec-17 P.W.JOHNSON 120630002400 812 59,000.00

SUB TOTAL 19 59,000.00

17-Jan-18 O.T.FORBOR 120630002400 832 50,000.00

SUB TOTAL 20 50,000.00

1-Jun-18 S.G. FORD 22063002400 26 200




L$ US$

SUB TOTAL 21 200

14-Jul-17 S.MULBAH 120630002400 765 40,000.00

SUB TOTAL 22 40,000.00

10/13/2017 S. B. HILTON 1601002374 00000140 251,272.80

SUB TOTAL 23 251,272.80

17 08 17 S, K. MULBAH 1601002381 00000020 56,385.00

SUB TOTAL 24 56,385.00

27 09 17 S. COLLINS 1601002381 00000065 171,255.00

SUB TOTAL 25 171,255.00

09 11 17 S.JAMES 1601002381 00000217 236,000.00

SUB TOTAL 26 236,000.00

24 11 17 S.GOMAH 1601002381 00000231 53,100.00

SUB TOTAL 27 53,100.00

13-Dec-17 R. A. WILSON 120630002400 797 59,000.00

SUB TOTAL 28 59,000.00

16-Jan-18 R. B. THOMAS 120630002400 831 49,600.00

SUB TOTAL 29 49,600.00

15-Jun-18 T.M. SELLUE 22063002400 33 8,000.00

SUB TOTAL 30 8,000.00

12 Oct 2017 T.K.SARKPA 1602003110 00000007 5,000.00

24 Oct 2017 T. K. SARKPA 1602003110 00000011 5,000.00

20-Jul-17 T. K. SARKPA 120630002400 772 705,960.00

25-Jul-17 T. K. SARKPA 120630002400 776 30,000.00

31-Jul-17 T. K. SARKPA 120630002400 777 6,765.00

20 07 17 T. K. SARKPA 1601002374 00000014 888,960.00

01 08 17 T. K. SARKPA 1601002374 00000023 2,600,208.00




L$ US$

02 08 17 T. K. SARKPA 1601002374 00000020 915,750.00

02 08 17 T. K. SARKPA 1601002374 00000026 4,933,440.00

03 08 17 T. K. SARKPA 1601002374 00000025 55,560.00

03 08 17 T. K. SARKPA 1601002374 00000027 720,000.00

04 08 17 T. K. SARKPA 1601002374 00000028 130,000.00

08 08 17 T.K. SARKPA 1601002374 00000029 50,000.00

10/12/2017 T. K. SARKPA 1601002374 137 2,520,000.00

10/12/2017 T. K. SARKPA 1601002374 00000139 2,093,940.00

12/1/2017 TATEE K. SARKPA 1601002374 00000065 3,660,310.00

12/18/2017 T. K. SARKPA 1601002374 00000052 37,170.00

08 08 17 T.K. SARKPA 1601002381 00000008 50,000.00

10 08 17 T. K. SARKPA 1601002381 00000016 26,668.00

21 08 17 T. K. SARKPA 1601002381 00000028 45,108.00

12 10 17 T. SARKPA 1601002381 00000085 693,000.00

24 10 17 T. K. SARKPA 1601002381 00000087 570,000.00

01 11 17 T. K. SARKPA 1601002381 00000202 938,100.00

03 11 17 T.K. SARKPA 1601002381 00000203 129,976.00

06 11 17 T.K.SARKPA 1601002381 00000207 3,544,800.00

15 11 17 T. D. SARKPA 1601002381 00000225 5,310.00

01 12 17 T.K. SAKKPA 1601002381 00000237 88,500.00

05 01 18 T.K.SARKPA 1601002381 00000244 23,600.00

17 01 18 T,K.SARKPA 1601002381 00000249 3,691,900.00

08 06 18 T,K.SARKPA 1601002381 00000290 203,104.68

13 06 18 T,R.SARKPA 1601002381 00000293 184,000.00

14 06 18 T,R.SARKPA 1601002381 00000294 18,910.00

14 06 18 T,R.SARKPA 1601002381 00000296 26,106.00




L$ US$

15 06 18 T,K.SARKPA 1601002381 00000295 81,000.00

21 06 18 T,K.SARKPA 1601002381 00000306 48,300.00

SUB TOTAL 31 29,716,445.68 10,000.00

11 06 18 T, F. CHORLU 1601002381 00000280 39,159.00

SUB TOTAL 32 39,159.00

11/24/2017 T. D. WREHYU 1601002374 00000058 165,200.00

SUB TOTAL 33 165,200.00

04 08 17 T. M. BROWNE 1601002374 00000019 20,000.00

SUB TOTAL 34 20,000.00

24 07 17 V. K. DUWAH 1601002374 00000015 31,110.00

SUB TOTAL 35 31,110.00

10/19/2017 V.L. TOLBERT 1601002374 00000147 46,532.00

SUB TOTAL 36 46,532.00

21 09 17 W, JOHNSON 1601002381 00000059 79,675.00

SUB TOTAL 37 79,675.00

7-Dec-17 Y.L.KREKULA 120630002400 790 15,000.00

SUB TOTAL 38 15,000.00

GRAND TOTAL 179,321,375.97 178,830.00

ANNEXURE-3: Donated Assets (THIRTY-EIGHT (38) JINCHENG MOTORCYCLES/UNDP-2018)

1 JINCHENG TMHSF00472 LJCJCJLS2H5000034 GSA-LNP-257 6-Mar-19 RL-1737 G.CAPE MOUNT CO./CSD

2 JINCHENG TMHSF00519 LJCJCJLS0H5000081 GSA-LNP-258 6-Mar-19 RL-1738 RIA/CSD

3 JINCHENG TMHSF00494 LJCJCJLS1H5000056 GSA-LNP-259 6-Mar-19 RL-1739 PSD/LNP/HQ



6 JINCHENG TMHSF00518 LJCJCJLS9H5000080 GSA-LNP-262 6-Mar-19 RL-1742 RESERVED




8 JINCHENG TMHSF00531 LJCJCJLS7H5000093 GSA-LNP-264 6-Mar-19 RL-1744 RIA DEPOT/Z-5/SCHIEFFIN

9 JINCHENG TMHSF00451 LJCJCJLS5H5000013 GSA-LNP-266 6-Mar-19 RL-1746 BONG CO.CSD

10 JINCHENG TMHSF00475 LJCJCJLS6H5000037 GSA-LNP-265 6-Mar-19 RL-1745 VOINJAMA/CSD

11 JINCHENG TMHSF00492 LJCJCJLS8H5000054 GSA-LNP-267 6-Mar-19 RL-1748 G.KRU CO.CSD


13 JINCHENG TMHSF00520 LJCJCJLS2H5000082 GSA-LNP-269 6-Mar-19 RL-1747 TCU BASE/MONT.

14 JINCHENG TMHSF00468 LJCJCJLS5H5000030 GSA-LNP-270 6-Mar-19 RL-1757 MARYLAND CO.

15 JINCHENG TMHSF00524 LJCJCJLSXH5000088 GSA-LNP-271 6-Mar-19 RL-1756 FISH TOWN/CSD

16 JINCHENG TMHSF00450 LJCJCJLSXH5000012 GSA-LNP-272 6-Mar-19 RL-1755 SINOE CO. CSD

17 JINCHENG TMHSF00541 LJCJCJLS6H5000103 GSA-LNP-273 6-Mar-19 RL-1754 NIMBA CO.CSD

18 JINCHENG TMHSF00489 LJCJCJLS2H5000051 GSA-LNP-274 6-Mar-19 RL-1753 ZWEDRU/CSD

19 JINCHENG TMHSF00517 LJCJCJLS2H5000079 GSA-LNP-275 6-Mar-19 RL-1752 RIVER CESS

20 JINCHENG TMHSF00499 LJCJCJLS5H5000001 GSA-LNP-276 6-Mar-19 RL-1751 G.BASSA/CSD

21 JINCHENG TMHSF00497 LJCJCJLS7H5000059 GSA-LNP-277 6-Mar-19 RL-1750 MONROVIA REGION/CSD

22 JINCHENG TMHSF00534 LJCJCJLS2H5000096 GSA-LNP-278 6-Mar-19 RL-1758 TUBMANBURG/BOMI/CSD

23 JINCHENG TMHSF00498 LJCJCJLS3H5000060 GSA-LNP-279 6-Mar-19 RL-1759 GBARPOLU /CSD

24 JINCHENG TMHSF00453 LJCJCJLS5H5000015 GSA-LNP-280 6-Mar-19 RL-1760 ZWEDRU/INTEL.

25 JINCHENG TMHSF00513 LJCJCJLS5H5000075 GSA-LNP-281 6-Mar-19 RL-1761 ZONE-3/INTELL.

26 JINCHENG TMHSF00530 LJCJCJLS5H5000092 GSA-LNP-282 6-Mar-19 RL-1762 LOFA CO./INTELL.

27 JINCHENG TMHSF00442 LJCJCJLS4H5000004 GSA-LNP-283 6-Mar-19 RL-1763 RIA/INTELLIGENCE

28 JINCHENG TMHSF00462 LJCJCJLSXH5000024 GSA-LNP-284 6-Mar-19 RL-1765 INTELLIFENCE

29 JINCHENG TMHSF00538 LJCJCJLSOH5000100 GSA-LNP-285 6-Mar-19 RL-1771 ZONE-4 BASE/INTELL.

30 JINCHENG TMHSF00443 LJCJCJLS4H5000005 GSA-LNP-286 6-Mar-19 RL-1772 NIMBA CO.INTELL.

31 JINCHENG TMHSF00528 LJCJCJLS1H5000090 GSA-LNP-287 6-Mar-19 RL-1773 HQ/INTELLIGENT



32 JINCHENG TMHSF00490 LJCJCJLS4H5000052 GSA-LNP-288 6-Mar-19 RL-1774 HQ/INTELLIGENT

33 JINCHENG TMHSF00543 LJCJCJLSXH5000105 GSA-LNP-289 6-Mar-19 RL-1775 BOMI CO.INTELL.

34 JINCHENG TMHSF00449 LJCJCJLS1H5000011 GSA-LNP-290 6-Mar-19 RL-1766 KAKATA/INTELL.

35 JINCHENG TMHSF00536 LJCJCJLS6H5000098 GSA-LNP-291 6-Mar-19 RL-1767 MONT./REGION/INTELLIGENCE

36 JINCHENG TMHSF00456 LJCJCJLS4H5000018 GSA-LNP-292 6-Mar-19 RL-1768 ZONE-1 BASE

37 JINCHENG TMHSF00447 LJCJCJLS3H5000009 GSA-LNP-293 6-Mar-19 RL-1769 ZONE-5 BASE

38 JINCHENG TMHSF00521 LJCJCJLS4H5000083 GSA-LNP-294 6-Mar-19 RL-1770 G.CAPE MOUNT CO.INTELLIGENT

Annexure-4: Unauthorized Bank Transfers

No. Date Bank Account Number Check No. Description Amount US$ Amount L$

1 02-Aug-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 9,930,194.28

2 02-Aug-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 7,357,132.55

3 10-Aug-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 38,815.43






9 05-Sep-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 34,487,050.61


11 07-Sep-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 215,863.4


















26 05-Oct-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 445,082

27 05-Oct-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 73,135.54



30 01-Nov-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 8,946,318


32 03-Nov-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 48,422,052.13

33 03-Nov-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 35,696,237.95

34 03-Nov-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 20,909.59








42 06-Dec-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 28,191.86

43 06-Dec-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 50,640,322.11

44 06-Dec-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 37,153,223.92



47 14-Dec-2017 ECO 10134700430301 - Funds Transfer A/C to A/c - 518,400



50 02-Jan-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 36,495.42



53 03-Jan-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 52,244,328.76

54 03-Jan-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 37,825,056.82










61 19-Feb-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 30,323.43

62 27-Feb-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 8,298,085.11

63 06-Mar-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 9,928.35

64 06-Mar-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 11,115,434.94

65 06-Mar-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 8,140,141.38







72 29-Jun-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 47,412.68




76 04-Jun-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 11,919,747.77

77 04-Jun-2018 ECO 10134700430301 - Funds Transfer A/C to A/c - 8,628,055.98

78 30-May-2018

ECO 10134700430301 - Funds Transfer A/C to A/c - 51,812.15

79 30-May-2018


80 07-May-

2018

ECO 10134700430301 - Funds Transfer A/C to A/c

- 52,033.35

81 21-May-2018


82 21-May-2018


83 21-May-2018





84 07-May-2018


85 07-May-

2018

ECO 10134700430301 - Funds Transfer A/C to A/c

- 51,291.39

86 07-May-2018


87 07-May-2018


88 07-May-2018


89 8/3/2017 ECO 11134700430301 - Funds Transfer A/C to A/c 751,575.97

-

90 11/7/2017 11134700430301 - Funds Transfer A/C to A/c 8,547.81

-

TOTAL 760,123.78

517,479,756.82

Table – 5: Volunteer Staff

S/N LAST NAME M/NAME FIRST NAME GENDER DATE OF BIRTH PERIOD POSITION ASSIGNMENT SECTION

1 ARMAH W HENRY MALE 12-Sep-77 CARETAKER TUMANBURG/BOMI FACILITY MANAGE.

2 BALLAH SONNIE FEMALE 1978 CARETAKER LOFA COUNTY FACILITY MANAGE.

3 BAYOGAR TITO MALE 10-Jan-86 CARETAKER SINJI/CAPE MOUNT FACILITY MANAGE.

4 BOAKAI JAMES MALE 30-Mar-92 CARETAKER WEASUA TOWN/GBARPOLU FACILITY MANAGE.

5 BUNDOR F OTIS MALE 24-Apr-89 CARETAKER GBAH MARKET/BOMI FACILITY MANAGE.

6 DIAH WASHINGTON MALE 19-Aug-78 CARETAKER BAHN/NIMBA FACILITY MANAGE.

7 DIXON JEROME MALE 10-Oct-90 CARETAKER TUMANBURG/BOMI FACILITY MANAGE.

8 FAHNBULLEH F MAMA FEMALE 8-Mar-84 CARETAKER ROBERTSPORT/CAPE MOUNT FACILITY MANAGE.

9 FLOMO IRENE FEMALE 9-Oct-75 CARETAKER SANNIQUELLIE/NIMBA FACILITY MANAGE.

10 FLOMO YASSAH FEMALE 1982 CARETAKER LOFA COUNTY FACILITY MANAGE.

11 FOBOI FEMON MALE 24-Aug-89 CARETAKER GBAH FOBOI/CAPE MOUNT FACILITY MANAGE.



Table – 5: Volunteer Staff

S/N LAST NAME M/NAME FIRST NAME GENDER DATE OF BIRTH PERIOD POSITION ASSIGNMENT SECTION

12 FOSTER STEPHEN MALE 1988 CARETAKER LOFA COUNTY FACILITY MANAGE.

13 GLUASHWA OLIVIA FEMALE 12-Apr-88 CARETAKER FLUMPA/NIMBA FACILITY MANAGE.

14 JACKSON ALINE MALE 8-Aug-96 CARETAKER HENRY TOWN/GBARPOLU FACILITY MANAGE.

15 JOHNSON SAMUEL MALE 15-Oct-83 CARETAKER GBARPOLU FACILITY MANAGE.

16 JOHNSON FORKPAH MALE 5-Apr-88 CARETAKER SAWMILL/GBARPOLU FACILITY MANAGE.

17 KAMARA LAYEE MALE 7-Nov-75 CARETAKER DEPOT-3/MARGIBI FACILITY MANAGE.

18 KAMARA FATUMATA FEMALE 1979 CARETAKER LOFA COUNTY FACILITY MANAGE.

19 KAMARA MASSA FEMALE 24-Jul-85 CARETAKER TUMANBURG/BOMI FACILITY MANAGE.

20 KAMARA MORRIS MALE 12-Apr-88 CARETAKER GBARMA TOWN/GBARPOLU FACILITY MANAGE.

Annexure-6: Unauthorized Transfers of LNP Personnel

No. Rank ID # Names Approved Assig. Current Assig Comments

1 Cpl. LNP-4879 KARWEE, DOROTHY A. Z1-D2 Z1-Base Internal Transferred

2 Patr. LNP-1745 WILLIAMS, ISAAC OLDPA Z1-Base PSU-Special Assignment Internal Transferred

3 Patr. LNP-1976 JALLOH, ISATU Z2-Metro-2 Z2-Base Internal Transferred

4 Patr. LNP-1156 STEVENS, WILLIAM R. Z2-D1 Z2-Base Internal Transferred

5 Patr. LNP-1219 JOE, MATTHEW GORWAMAH Z2-Metro-2 Z2-Base Internal Transferred

6 Patr. LNP-1163 KAMARA, MUSA M. Z2-D1 Z2-Base Internal Transferred

7 Patr. LNP-0957 KONNEH, AMARA V. Z2-D1 Z2-Base Internal Transferred

8 Patr. LNP-4426 TOE, CHARLES T. Z3-Salem Z2-Base Internal Transferred

9 Cpl. LNP-1305 BARTEE, QUAYEE STAGEBEH Z1-D2 Z2-Base Internal Transferred

10 Insp. LNP-1318 DOE, CHRIS W. Z2-Metro-1 Z2-Base Internal Transferred

11 C/Insp. LNP-0616 KOSIAH, ABDULAH VAFFE Z9-D2 Z2-Base Internal Transferred

12 Patr. LNP-1212 JOHNNY, EDWARD DWEHSON Z5-Base Z2-Base Internal Transferred



No. Rank ID # Names Approved Assig. Current Assig Comments

13 Patr. LNP-1730 MASSALEY, MORRIS A. Z3-Base Z2-Base Internal Transferred

14 Patr. LNP-1059 SONIE, ZWANNAH S. Z3-Base Z2-Base Internal Transferred

15 Patr. LNP-1160 CLARKE, FRANCIS J. Z2-Base Z2-D1 Internal Transferred

16 Patr. LNP-1141 KOFFA, EDWARD J. Z2-Base Z2-D1 Internal Transferred

17 Patr. LNP-1946 SAYWON, CYRUS JOPLOH Z6-D1 Z2-D1 Internal Transferred

18 Patr. LNP-4195 SUKU, BROWN T. Z3-Salem Z2-D1 Internal Transferred

19 Patr. LNP-3801 GARBO, JOSEPH FORKPAYEA Z3-Salem Z2-D1 Internal Transferred

20 Patr. LNP-0387 MASON, SIRLEAF Z1-D2 Z2-D1 Internal Transferred

21 Patr. LNP-1025 JOHNSON, JOSEPH V. Z2-Metro-1 Z2-Metro-2 Internal Transferred

22 Patr. LNP-1182 KAI, HELENA N. Z4-Base Z2-Metro-2 Internal Transferred

23 Patr. LNP-4406 KORTIE, DORCAS M. Z3-Salem Z2-Metro-1 Internal Transferred

24 Patr. LNP-1767 DOE, AGNES B. Z3-Salem Z2-Metro-1 Internal Transferred

25 Patr. LNP-3393 JARBA, ABRAHAM C. Z3-Salem Z2-Metro-1 Internal Transferred

Annexure-7a: LACK OF POLICY ON GENERAL ALLOWANCE

Period Transaction Date Journal Voucher

# Source

Source Document Number

Description Debits

M1 28/7/2017 854361 Expense Voucher

133411 GENERAL ALLOWANCE 4,000.00


133570 GENERAL ALLOWANCE 999.93



M3 22/9/2017 869626 Expense

Voucher

139729 general allowance September 2017 LNP

4,998.86





M4 30/10/2017 880226 Expense 142582 GENERAL ALLOWANCE 0.00




# Source


Description Debits

Voucher

M4 30/10/2017 880284 Expense

Voucher

142627 GENERAL ALLOWANCE

0.00


142632 USD 80% GENERAL ALLOWANCE TO 77 OFFICERS/ LNP 3,999.20


142634 LRD 20% GENERAL ALLOWANCE TO 77 OFFICERS/ LNP 999.70






















155369 80% General Allowance for the Month of April '18/ LNP 3,947.20


155370 20% General Allowance for the Month of April '18/ LNP 986.76

M11 21/5/2018 965802 Expense

Voucher


3,947.20

M11 21/5/2018 965807 Expense 157118 GENERAL ALLOWANCE 967.28




# Source


Description Debits

Voucher

M12 25/6/2018 984453 Expense

Voucher


947.34



TOTAL 64,154.90

Annexure-7b: Lack of policy on honorarium

Period Transaction

Date Journal Voucher # Source


Description Debits

M3 22/9/2017 869627 Expense Voucher 139720 Honorarium motorcyclist Sept

2017 LNP 13,074.24

M6 20/12/2017 909944 Expense Voucher 147100 HONORARIUM 6,561.93




TOTAL 51,395.91

ANNEXURE-7C: Lack of policy on special allowance

Period Transaction



Description Debits

M1 28/7/2017 854329 Expense Voucher 133413 SPECIAL ALLOWANCE 9,373.60



M2 30/8/2017 865207 Expense Voucher 137367 SPECIAL ALLOWANCE 0.00




M4 30/10/2017 880251 Expense Voucher 142615 GENERAL ALLOWANCE 0.00


M4 30/10/2017 880292 Expense Voucher 142625 GENERAL ALLOWANCE 10,040.00



Period Transaction



Description Debits














M10 27/4/2018 960203 Expense Voucher 155375 80% Special Allowance for the Month of April '18/ LNP 9,640.00

M10 27/4/2018 960204 Expense Voucher 155376 20% Special Allowance for the Month of April '18/ LNP 2,409.91





M12 30/6/2018 994813 Expense Voucher 163390 Payment for employee compensation June 30, 2018 7,099.10

TOTAL 177,192.36

ANNEXURE – 8a: Unverified LNP Personnel

S/N LNP-NO RANK LAST-NAME FIRST-NAME M-NAME SEX ED-LEVEL COD P-LOCATION SECTION STATUS COMMENT

1 LNP-0797

PATR. SCOTT ALFRED MONTGOMERY MALE HSG MONT. LNP CENTRAL HQ

ANTI-BURGLARY ACTIVE DID NOT SHOW UP

2 LNP-

0813 SGT. DAVIS, JR MORRIS MONTGOMERY MALE BA DEG. MONT.

ZONE 10

DEPOT 1 ANTI-NARCOTICS ACTIVE DID NOT SHOW UP

3 LNP-

0612 SGT. ROSS MARK EUGENE MALE HSG MONT.

LNP CENTRAL

HQ CHAPLAINCY ACTIVE DID NOT SHOW UP




4 LNP-2086

PATR. MENSAH, JR. REUBEN KWAME MALE HSG MONT. LNP CENTRAL HQ

COMMUNICATIONS ACTIVE DID NOT SHOW UP

5 LNP-

2187 PATR. TUMBEY AARON SAHR MALE HSG MONT.

LNP CENTRAL

HQ COMMUNICATIONS ACTIVE DID NOT SHOW UP

6 LNP-0045

CPL. MULBAH KEBEH - FEMALE HSG MONT. LNP CENTRAL HQ

COURT LIAISON ACTIVE DID NOT SHOW UP

7 LNP-0523

DCP. FLOMO JANET NOWAI FEMALE MA MONT. LNP CENTRAL HQ

CRIME RECORDS & IDENTIFICATION

ACTIVE DID NOT SHOW UP

8 LNP-5757

PATR. DOLO STEPHEN BOONE MALE BA DEG. MONT. LNP CENTRAL HQ

CRIMINAL INTELLIGENCE


9 LNP-5753

PATR. HARRIS EMMANUEL MAXIMUM MALE BA DEG. MONT. LNP CENTRAL HQ



10 LNP-5750

PATR. RUSSELL JOSE QUENTIN MALE HSG MONT. LNP CENTRAL HQ



11 LNP-2065

DCP. FREEMAN, JR. DAO RICHELIEU MALE MSc MONT. LNP CENTRAL HQ



12 LNP-

5756 PATR. BESTMAN HAROLD WILLIAM MALE HSG MONT.

LNP CENTRAL

HQ

CRIMINAL

INTELLIGENCE ACTIVE DID NOT SHOW UP

13 LNP-4093

PATR. NIMELY DENICIO JUNIOR MALE HSG MONT. LNP CENTRAL HQ

CRIMINAL INVESTIGATION DIVISION


14 LNP-4563

PATR. SAYLEE, JR JANSON MALE HSG MONT. AIRFIELD BASE

ERU ACTIVE DID NOT SHOW UP

15 LNP-1131

C/INSP. GIBSON ANTHONY - MALE HSG MONT. AIRFIELD BASE


16 LNP-

1807 PATR. KIADII VARNEY ALIEN MALE HSG MONT.

AIRFIELD

BASE ERU ACTIVE DID NOT SHOW UP

17 LNP-

2213 PATR. COOPER LUKE BOSTWINE MALE HSG MONT.

AIRFIELD


18 LNP-

2720 SGT. DUMA JAMES EMMANUEL MALE HSG MONT.

AIRFIELD


19 LNP-2156

PATR. TOWEE JAMES FRANKLIN MALE HSG MONT. AIRFIELD BASE


20 LNP-2745

PATR. QUANOR SAMUEL JOSEPH MALE HSG MONT. AIRFIELD BASE


21 LNP-2998

PATR. SIRLEAF ALLEN MALLAY MALE HSG MONT. AIRFIELD BASE


22 LNP-1824

SGT. FREEMAN CHESTER MONGAR MALE HSG MONT. AIRFIELD BASE


23 LNP-

2116 PATR. SANGAR JACKSON NUNAH MALE HSG MONT.

AIRFIELD





24 LNP-

1183 INSP. JARTEH EBENEZER NYAN MALE

C/

STUDENT. MONT.

AIRFIELD


25 LNP-3259

PATR. KOKEH HARRISON SAYE MALE HSG MONT. AIRFIELD BASE


26 LNP-2343

PATR. SAYTONNEH ERIC SAYTONNNEH MALE HSG MONT. AIRFIELD BASE


27 LNP-3208

PATR. JALLAH MULBAH SAYWALA MALE HSG MONT. AIRFIELD BASE


28 LNP-

2095 PATR. WALLACE, JR. BOSEH THEODORE MALE

C/

STUDENT. MONT.

AIRFIELD


29 LNP-

3992 PATR. KOLLIE EMMANUEL TOGBA MALE HSG MONT.

AIRFIELD


30 LNP-2207

PATR. HAYWARD BENJAMIN TOKYO MALE HSG MONT. AIRFIELD BASE


31 LNP-

3442 PATR. GARTOR ANDREW TONNY MALE HSG MONT.

AIRFIELD


32 LNP-2713

PATR. MORWOE HENRY VARLAI MALE HSG MONT. AIRFIELD BASE


33 LNP-2414

PATR. WALKER ERIC WALKER MALE HSG MONT. AIRFIELD BASE


34 LNP-2150

C/SUPT. WEAH JERRY KUMA MALE C/ STUDENT.

MONT. AIRFIELD BASE


35 LNP-2575

SGT. POPOH JACKSON - MALE HSG MONT. IGP.POLICE DETAIL


36 LNP-

0046 PATR. SENGBEH JOSEPH BONDO MALE HSG MONT.

LNP CENTRAL

HQ

FACILITY

MANAGEMENT ACTIVE DID NOT SHOW UP

37 LNP-1168

C/INSP. KROMAH MOMO BOBBY MALE HSG MONT. LNP CENTRAL HQ

GENERAL CRIME SERVICES


38 LNP-1298

PATR. MUSU PETER KLON MALE C/ STUDENT.

MONT. ZONE 2 BASE GENERAL CRIME SERVICES


39 LNP-

1960 SGT. SAYLAE JAMES KPAWULU MALE HSG MONT.

ZONE 2

METRO 1

GENERAL CRIME

SERVICES ACTIVE DID NOT SHOW UP

40 LNP-

1922 PATR. SAMUELS GERA SAUPOR MALE HSG MONT. ZONE 6 BASE

GENERAL CRIME





41 LNP-

1691 SGT. MORRIS WINDJAMMER SACKIE MALE BA DEG. MONT.

ZONE 8

DEPOT 1

GENERAL CRIME


42 LNP-1600

PATR. GARLAKPAI MOSES DUWOR MALE HSG MONT. LNP CENTRAL HQ

GENRAL CRIME SERVICES


43 LNP-5682

PATR. LARMIE MADISON JAMES MALE BA DEG. MONT. LNP CENTRAL HQ

GENRAL CRIME SERVICES


44 LNP-

5572 PATR. FANNOH PRINCE DOYEN MALE BA DEG. MONT.

LNP CENTRAL

HQ HIGHWAY PATROL ACTIVE DID NOT SHOW UP

45 LNP-2248

PATR. SHERIFF MUSA VARMUYAN MALE HSG MONT. LNP CENTRAL HQ

HIGHWAY PATROL ACTIVE DID NOT SHOW UP

46 LNP-0820

DCP. NYENATOH AMOS BROCATUS MALE LAW DEG. MONT. LNP CENTRAL HQ

HUMAN RESOURCE ACTIVE DID NOT SHOW UP

47 LNP-

0082 DCP. WILLIAMS DARLINGSTON

HANNAH

WRICK MALE LAW DEG. MONT.

LNP CENTRAL

HQ HUMAN RESOURCE ACTIVE DID NOT SHOW UP

48 LNP-3685

INSP. CHEA LOVETON MUHAMMED MALE HSG MONT. LNP CENTRAL HQ


49 LNP-0603

C/SUPT. TOGBA CLETUS NAH MALE BA DEG. MONT. LNP CENTRAL HQ


50 LNP-

0402 SUPT. KOLLIE VELEZU OSCAR MALE BA DEG. MONT.

LNP CENTRAL

HQ HUMAN RESOURCE ACTIVE DID NOT SHOW UP

51 LNP-5746

C/SUPT. DOSSEN HILARY W. MALE BA DEG. MONT. LNP CENTRAL HQ


52 LNP-3687

DCP. VOKER, SR. KONAH MALE HSG MONT. LNP CENTRAL HQ

INSPECTORATE DIVISION


53 LNP-

0835 C/SUPT. MOONEY ALEXANDER GBI MALE

C/

STUDENT. MONT.

LNP CENTRAL

HQ

INSPECTORATE

DIVISION ACTIVE DID NOT SHOW UP




54 LNP-

1249 SUPT. PAYE ROLAND KEMMUE MALE BSc DEG. MONT.

LNP CENTRAL

HQ

INSPECTORATE


55 LNP-2711

PATR. KUWEN ISAIAH NEH MALE HSG MONT. LNP CENTRAL HQ


56 LNP-3987

ACP. TARPEH ERNEST TEH MALE BA DEG. MONT. LNP CENTRAL HQ


57 LNP-

1593 PATR. SUMO TAURUS WOLOBAH MALE HSG MONT.

LNP CENTRAL

HQ INTELLIGENCE ACTIVE DID NOT SHOW UP

58 LNP-5450

PATR. MARTOR HAMILTON ZEAGBAH MALE BA DEG. MONT. LNP CENTRAL HQ


59 LNP-1438

SGT. YILLIAH ISAAC TAMBA MALE HSG MONT. ZONE 9 DEPOT 2


60 LNP-0172

PATR. KLOTY MATTHEW JARWELE MALE HSG MONT. LNP CENTRAL HQ

INTERPOL ACTIVE DID NOT SHOW UP

61 LNP-2924

PATR. KONATE BABAH SACKOR MALE BA DEG. MONT. LNP CENTRAL HQ

INTERPOL ACTIVE DID NOT SHOW UP

62 LNP-1866

PATR. KAMARA AYOUBA MOHAMMED MALE HSG MONT. LNP CENTRAL HQ

LEGAL ACTIVE DID NOT SHOW UP

63 LNP-5317

PATR. KANNEH MAKAVII - FEMALE HSG MONT. LNP CENTRAL HQ

MAJOR CRIME SECTION


64 LNP-5303

PATR. PEWEE MCDOUGLAS KOLLEH MALE BA DEG. MONT. LNP CENTRAL HQ

MAJOR CRIME SECTION


65 LNP-5217

PATR. TULAY FAMATA BONGOH FEMALE HSG MONT. LNP CENTRAL HQ

MAJOR CRIME SECTION


66 LNP-5232

PATR. KPARH DAVID EMMANUEL MALE BA DEG. MONT. LNP CENTRAL HQ

MAJOR CRIME SECTION





67 LNP-

5265 PATR. PAYE SEI KWAI MALE HSG MONT.

LNP CENTRAL

HQ

MAJOR CRIME

SECTION ACTIVE DID NOT SHOW UP

68 LNP-5206

PATR. ISAIAH MIATTA M. FEMALE HSG MONT. LNP CENTRAL HQ

MAJOR CRIME SECTION


69 LNP-5262

PATR. DIUKULAH JAMES M.Z. MALE HSG MONT. LNP CENTRAL HQ

MAJOR CRIME SECTION


70 LNP-

5208 PATR. SHERMAN ANGELINE MIATTA FEMALE HSG MONT.

LNP CENTRAL

HQ

MAJOR CRIME

SECTION ACTIVE DID NOT SHOW UP

71 LNP-5240

PATR. PAYIN ADULA NENTOR MALE HSG MONT. LNP CENTRAL HQ

MAJOR CRIME SECTION


72 LNP-1599

SGT. KROMAH VAKISE BRTMAN MALE HSG MONT. LNP CENTRAL HQ

MOBILE UNIT ACTIVE DID NOT SHOW UP

73 LNP-

2063 PATR. GARDINER SAYMAH RODRICK MALE HSG MONT.

LNP CENTRAL

HQ MOBILE UNIT ACTIVE DID NOT SHOW UP

74 LNP-5097

PATR. NIMELY ROBSON - MALE HSG MONT. ZONE 6 BASE PATROL ACTIVE DID NOT SHOW UP

75 LNP-

3586 SGT. GANTEH EMMANUEL SUMO KWEH MALE HSG MONT.

CAPITOL

BUILD. PATROL ACTIVE DID NOT SHOW UP

76 LNP-

2804 PATR. KYNE AUGUSTINE TAIE MALE HSG MONT.

CAREYSBURG

POL. DET. PATROL ACTIVE DID NOT SHOW UP

77 LNP-2023

SGT. GBATO JACKSON NYAN MALE HSG MONT. HIPO (MOJ) PATROL ACTIVE DID NOT SHOW UP

78 LNP-5695

PATR. SHERIFF MOHAMMED MALE HSG MONT. LNP CENTRAL HQ

PATROL ACTIVE DID NOT SHOW UP

79 LNP-4795

PATR. NDEBE WEMOR FEMALE HSG MONT. LNP CENTRAL HQ


80 LNP-

0344 INSP. MASSAQUOI SEHLU - MALE BA DEG. MONT.

LNP CENTRAL

HQ PATROL ACTIVE DID NOT SHOW UP




81 LNP-

0571 C/SUPT. ZOEKARGO TORBOR ABE MALE BA DEG. MONT.

LNP CENTRAL


82 LNP-5659

PATR. BLAMO LEXUS ABRAHAM MALE HSG MONT. LNP CENTRAL HQ


83 LNP-0685

PATR. DOLLEY ADODULAYE MALE HSG MONT. LNP CENTRAL HQ


84 LNP-

2155 PATR. BAZ FAHIM ANICE MALE HSG MONT.

LNP CENTRAL


85 LNP-0025

C/INSP. COLE LEVI ANSU MALE BA DEG. MONT. LNP CENTRAL HQ


86 LNP-0470

PATR. WILSON ROBERTA BABY GIRL FEMALE HSG MONT. LNP CENTRAL HQ


87 LNP-

1790 SUPT. NAGBE DANIEL BOONE MALE BA DEG. MONT.

LNP CENTRAL


88 LNP-5687

PATR. GBIAGA EMMANUEL CHRIS MALE HSG MONT. LNP CENTRAL HQ


89 LNP-1384

PATR. MORLUE ALPHONSO GALAHBAH MALE C/ STUDENT.

MONT. LNP CENTRAL HQ


90 LNP-

3209 PATR. KOLLIE FRANCIS GOVERGO MALE HSG MONT.

LNP CENTRAL


91 LNP-5167

PATR. KARMOH TONNIE J. MALE HSG MONT. LNP CENTRAL HQ


92 LNP-5049

PATR. YORKOR STEPHEN KESSELLY MALE HSG MONT. LNP CENTRAL HQ


93 LNP-

5694 PATR. WALKER THEOPHILUS KUMEH MALE HSG MONT.

LNP CENTRAL





94 LNP-

0335 PATR. KROMAH ANSUMANA LANSSANA MALE HSG MONT.

LNP CENTRAL


95 LNP-1689

SUPT. KENNEDY DAVID LEO MALE BA DEG. MONT. LNP CENTRAL HQ


96 LNP-4688

PATR. KIAZOLU ABRAHAM MOHAMMED MALE HSG MONT. LNP CENTRAL HQ


97 LNP-

4281 PATR. GWORLEKAJU VAWALEE NABUAH MALE HSG MONT.

LNP CENTRAL


98 LNP-0401

SGT. KROMAH ANSUMANAH OKAY MALE HSG MONT. LNP CENTRAL HQ


99 LNP-5073

PATR. KOLLIE WILLIAM P. MALE HSG MONT. LNP CENTRAL HQ


100 LNP-

0469 PATR. KALIMU SUMALA PEEBODY MALE HSG MONT.

LNP CENTRAL


101 LNP-4754

PATR. GRANDOE ARTHUR RENE MALE HSG MONT. LNP CENTRAL HQ


102 LNP-2582

PATR. DUKULY OUSMAN SEKOU MALE HSG MONT. LNP CENTRAL HQ


103 LNP-

3996 PATR. BEYAN JOSEPH SOPOE MALE HSG MONT.

LNP CENTRAL


104 LNP-2870

PATR. WESSEH ELECIA SWEW MALE HSG MONT. LNP CENTRAL HQ


105 LNP-2766

PATR. PAILOW MARTN TAMBA MALE HSG MONT. LNP CENTRAL HQ


106 LNP-

0295 PATR. PAJIBO STEPHEN TEAH MALE HSG MONT.

LNP CENTRAL





107 LNP-

2821 PATR. WISSEH PRINCE TENBROH MALE HSG MONT.

LNP CENTRAL


108 LNP-1452

CPL. ROSS OTIS TOKAY MALE HSG MONT. LNP CENTRAL HQ


109 LNP-5096

PATR. KAPEL JEBEH VAWAH FEMALE HSG MONT. LNP CENTRAL HQ


110 LNP-

5462 PATR. PATTERSON ELVIS WLEH MALE HSG MONT.

LNP CENTRAL


111 LNP-0389

PATR. DUKULY VARFEE SONNIE MALE HSG MONT. METRO - 1 PATROL ACTIVE DID NOT SHOW UP

112 LNP-

3813 PATR. GOLL EUNICE CHEA FEMALE BA DEG. MONT.

MIN. OF

FINANCE PATROL ACTIVE DID NOT SHOW UP

113 LNP-3136

PATR. DUNCAN NATHAN GARPUE MALE HSG MONT. MOUNT BARCLAY


114 LNP-

0360 PATR. VESSELEE ABEDNEGO MULBAH MALE HSG MONT. US EMBASSY PATROL ACTIVE DID NOT SHOW UP

115 LNP-1095

PATR. GBANGOR THOMAS TAMBA MALE HSG MONT. US EMBASSY PATROL ACTIVE DID NOT SHOW UP

116 LNP-1209

PATR. WONDEHYEH WILSON ZOE MALE HSG MONT. US EMBASSY PATROL ACTIVE DID NOT SHOW UP

117 LNP-0382

PATR. WILSONDAVIES NYENETUE JOHNNY MALE HSG MONT. VICE PRES. DETAIL


118 LNP-4534

SGT. KPOTO PATRICK TARNUE MALE HSG MONT. VICE PRES. DETAIL


119 LNP-

3745 PATR. FREEMAN CALVIN

COOLIDGE

DAHN MALE HSG MONT.

ZONE 1

DEPOT 1 PATROL ACTIVE DID NOT SHOW UP

120 LNP-1908

SUPT. DAVIES WILLIAM DAPEA MALE HSG MONT. ZONE 1 DEPOT 1


121 LNP-4387

PATR. JAMES HELENA P. FEMALE HSG MONT. ZONE 1 DEPOT 1


122 LNP-3879

PATR. KROMAH VANDY MALE HSG MONT. ZONE 1 DEPOT 1


123 LNP-

1415 PATR. HINNEH EVELYN DAGBA FEMALE HSG MONT.

ZONE 1


124 LNP-

4123 PATR. TENGBEH MOSES FAYIAH MALE HSG MONT.

ZONE 1





125 LNP-

1337 PATR. COOPER PRINCE YULOGBOH MALE HSG MONT.

ZONE 1


126 LNP-3591

PATR. JARBO WILLIAMETTA MAIME FEMALE HSG MONT. ZONE 10 BASE


127 LNP-1975

PATR. COLE GRACE KEMI FEMALE HSG MONT. ZONE 10 DEPOT 1


128 LNP-4761

C/SUPT. JOHNSON, JR PHILIP OTIS MALE HSG MONT. ZONE 11 BASE


129 LNP-

1132 PATR. SLOCUM MARIE OPHELIA FEMALE HSG MONT. ZONE 2 BASE PATROL ACTIVE DID NOT SHOW UP

130 LNP-

1121 PATR. WEAH ELIJAH WEAGBE MALE HSG MONT. ZONE 2 BASE PATROL ACTIVE DID NOT SHOW UP

131 LNP-4028

PATR. SETH FATU - FEMALE HSG MONT. ZONE 2 DEPOT 1


132 LNP-

0627 INSP. JALLAH STEPHEN KOLUBAH MALE HSG MONT.

ZONE 2


133 LNP-3228

PATR. JOHNSON AMOS KESSELLY MALE HSG MONT. ZONE 2 METRO 2


134 LNP-3549

PATR. WASHINGTON JACQUELINE FEMALE HSG MONT. ZONE 3 BASE PATROL ACTIVE DID NOT SHOW UP

135 LNP-2167

PATR. NORRIS JOHNNY LARMEE, SMALLWOOD

MALE HSG MONT. ZONE 3 BASE PATROL ACTIVE DID NOT SHOW UP

136 LNP-1724

PATR. GRAY-KAMARA ALBERTHA MATU FEMALE HSG MONT. ZONE 3 BASE PATROL ACTIVE DID NOT SHOW UP

137 LNP-

2031 PATR. SAIKAY JOHN GBETAH MALE HSG MONT.

ZONE 3

SALEM PATROL ACTIVE DID NOT SHOW UP

138 LNP-4914

PATR. STARKS DAVID JOEL MALE HSG MONT. ZONE 3 SALEM


139 LNP-

4137 PATR. SAMPSON, JR. ISAAC MULA MALE HSG MONT.

ZONE 3

SALEM PATROL ACTIVE DID NOT SHOW UP

140 LNP-1720

PATR. BONDO COMFORT PRISECA FEMALE HSG MONT. ZONE 3 SALEM


141 LNP-

1696 PATR. BAZAI KESSELLY - MALE HSG MONT. ZONE 4 BASE PATROL ACTIVE DID NOT SHOW UP

142 LNP-4881

PATR. KING CHARLES P. MALE BA DEG. MONT. ZONE 4 BASE PATROL ACTIVE DID NOT SHOW UP

143 LNP-3576

PATR. GEORGE NANCY TEARS FEMALE HSG MONT. ZONE 4 BASE PATROL ACTIVE DID NOT SHOW UP




144 LNP-

3781 PATR. HARRIS JOE SAFARI MALE HSG MONT.

ZONE 5


145 LNP-3166

PATR. WEHYEE JACKSON ZORH MALE HSG MONT. ZONE 5 DEPOT 4


146 LNP-3830

C/SUPT. YANCY BLAMA B. MALE HSG MONT. ZONE 6 BASE PATROL ACTIVE DID NOT SHOW UP

147 LNP-1936

PATR. JUSTICE JOSEPH ELI MALE HSG MONT. ZONE 6 BASE PATROL ACTIVE DID NOT SHOW UP

148 LNP-

1969 PATR. SIMPSON ALFRED ZIANUH MALE HSG MONT. ZONE 6 BASE PATROL ACTIVE DID NOT SHOW UP

149 LNP-

1927 PATR. TALAWALY BANGALY SIDIKI MALE BA DEG. MONT.

ZONE 6


150 LNP-1354

SGT. KAMARA, JR OCTAVIUS BENJAMIN MALE HSG MONT. ZONE 6 DEPOT 5


151 LNP-

1898 PATR. CASSELL DAVID BEYAN MALE HSG MONT. ZONE 7 BASE PATROL ACTIVE DID NOT SHOW UP

152 LNP-1897

PATR. FAYIAH SAMUEL EDDIE MALE HSG MONT. ZONE 7 BASE PATROL ACTIVE DID NOT SHOW UP

153 LNP-3978

PATR. ZAYZAY PEWEE JUNIOR MALE HSG MONT. ZONE 7 BASE PATROL ACTIVE DID NOT SHOW UP

154 LNP-4709

PATR. TOE ANTHONY JLEH MALE HSG MONT. ZONE 7 DEPOT 1


155 LNP-1439

PATR. SOPO BRASCO WESEH MALE HSG MONT. ZONE 8 BASE PATROL ACTIVE DID NOT SHOW UP

156 LNP-

3929 PATR. SMITH LEE MALE HSG MONT.

ZONE 8


157 LNP-1510

SGT. YONLY PHILIP WYLIE MALE HSG MONT. ZONE 8 DEPOT 2


158 LNP-

0132 INSP. NYANLUE ANTHONY KARYEE MALE BA DEG. MONT.

LNP CENTRAL

HQ

PRESS & PUBLIC

AFFAIRS ACTIVE DID NOT SHOW UP

159 LNP-0133

PATR. NYEI MUSA SEDEE MALE BA DEG. MONT. LNP CENTRAL HQ

PRESS & PUBLIC AFFAIRS


160 LNP-1522

PATR. WILSON LEVI KLAH MALE AA DEG. MONT. LNP CENTRAL HQ

PROCUREMENT ACTIVE DID NOT SHOW UP

161 LNP-

2013 SUPT. RENNIE JAMES CHARLES MALE BA DEG. MONT.

LNP CENTRAL

HQ

PROPERTY CRIME

UNIT ACTIVE DID NOT SHOW UP




162 LNP-

1797 C/SUPT. SMITH JOHN BARTUAH MALE BA DEG. MONT.

LNP CENTRAL

HQ PSD ACTIVE DID NOT SHOW UP

163 LNP-0244

INSP. WISSEH-MOORE

PRECIOUS CIATA FEMALE BA DEG. MONT. LNP CENTRAL HQ

PSD ACTIVE DID NOT SHOW UP

164 LNP-0074

SGT. DONZUAH JOSEPHINE ZLAMPEA FEMALE HSG MONT. LNP CENTRAL HQ


165 LNP-5026

PATR. KWIA ERIC DABE MALE HSG MONT. BSPD. PSU ACTIVE DID NOT SHOW UP

166 LNP-

4305 PATR. SUMO MARTIN MALE HSG MONT.

LNP CENTRAL

HQ PSU ACTIVE DID NOT SHOW UP

167 LNP-5576

PATR. BLAMAH KEMA FEMALE HSG MONT. LNP CENTRAL HQ

PSU ACTIVE DID NOT SHOW UP

168 LNP-4591

PATR. ZAZA AUGUSTINE MALE HSG MONT. LNP CENTRAL HQ


169 LN PATR. KAMARA GABRIEL MALE HSG MONT. LNP CENTRAL HQ


170 LNP-

1728 PATR. NARMAH KOLLIE - MALE HSG MONT.

LNP CENTRAL


171 LNP-

3090 PATR. WORJLOH MATTHEW - MALE HSG MONT.

LNP CENTRAL


172 LNP-0659

PATR. YARPAH ABRAHAM - MALE HSG MONT. LNP CENTRAL HQ


173 LNP-0656

PATR. MAMOUD ALIE - MALE BSc DEG. MONT. LNP CENTRAL HQ


174 LNP-

4699 PATR. KONNEH SOLOMANE ALHAHI MALE HSG MONT.

LNP CENTRAL


175 LNP-4541

PATR. MASSAQUOI ALHAJI ALLIEU MALE HSG MONT. LNP CENTRAL HQ


176 LNP-

3431 PATR. DORLEY MOHAMMAD AMAH MALE HSG MONT.

LNP CENTRAL





177 LNP-

3620 PATR. CAMPBELL NEWTONETTE ANTONIETTE FEMALE HSG MONT.

LNP CENTRAL


178 LNP-5077

PATR. KONNEH ABRAHAM B. MALE HSG MONT. LNP CENTRAL HQ


179 LNP-4102

PATR. NAH, JR. ALFRED BAHIE MALE HSG MONT. LNP CENTRAL HQ


180 LNP-

0447 PATR. GOLL, JR. FRANK BEYAN MALE

C/

STUDENT. MONT.

LNP CENTRAL


181 LNP-3245

PATR. SOIRE IBRAHIM BIGBOY MALE HSG MONT. LNP CENTRAL HQ


182 LNP-4033

PATR. BLAYWION AMOS BLAMO MALE HSG MONT. LNP CENTRAL HQ


183 LNP-

0156 INSP. DWEH JR. JOSEPH BOYE MALE HSG MONT.

LNP CENTRAL


184 LNP-2058

PATR. CARLOS NEWTON CARTER MALE HSG MONT. LNP CENTRAL HQ


185 LNP-0801

PATR. ODOWAY FABRIC CELKO MALE HSG MONT. LNP CENTRAL HQ


186 LNP-

4090 PATR. SANDY DAVID CHOPEE MALE HSG MONT.

LNP CENTRAL


187 LNP-4395

PATR. JARGBA NIMELY COMRADE MALE HSG MONT. LNP CENTRAL HQ


188 LNP-2435

PATR. WALKER LAWRENCE DENUAN MALE HSG MONT. LNP CENTRAL HQ


189 LNP-

2535 PATR. KANTOR KERMIT DIANBA MALE BA DEG. MONT.

LNP CENTRAL





190 LNP-

4378 PATR. DAHN PAULINE E. FEMALE HSG MONT.

LNP CENTRAL


191 LNP-4525

PATR. KOLLIE SHAWIN EMMANUEL MALE HSG MONT. LNP CENTRAL HQ


192 LNP-1854

PATR. JUAH ANDREW FAHNLON MALE HSG MONT. LNP CENTRAL HQ


193 LNP-

2327 PATR. GBOLLIE TIMOTHY FAYIAH MALE HSG MONT.

LNP CENTRAL


194 LNP-4593

PATR. ZUBAH MULBAH FORKPAH MALE HSG MONT. LNP CENTRAL HQ


195 LNP-3539

PATR. HARE JOSEPHINE GBIA FEMALE HSG MONT. LNP CENTRAL HQ


196 LNP-

5113 PATR. BOYENNEH JAMES GMAWLU MALE HSG MONT.

LNP CENTRAL


197 LNP-0773

PATR. BIA SOLOMON GONKANUE MALE HSG MONT. LNP CENTRAL HQ


198 LNP-3025

PATR. BUNYAN ERNEST GUEH MALE HSG MONT. LNP CENTRAL HQ


199 LNP-

4464 PATR. CHOKPELLEH THEOPHILUS HARPER MALE HSG MONT.

LNP CENTRAL


200 LNP-3701

PATR. MERRIAM CATHERINE HNEANYENE FEMALE HSG MONT. LNP CENTRAL HQ


201 LNP-4014

PATR. CRAWFORD MORRIS ISAAC MALE HSG MONT. LNP CENTRAL HQ


202 LNP-

5631 PATR. KOLLIE JOHN JABATHY MALE HSG MONT.

LNP CENTRAL





203 LNP-

3280 PATR. FORKPA PRINCE JADE MALE HSG MONT.

LNP CENTRAL


204 LNP-4673

PATR. TWEH DANIEL K. MALE HSG MONT. LNP CENTRAL HQ


205 LNP-0863

PATR. KANNEH JUSU KAIFA MALE HSG MONT. LNP CENTRAL HQ


206 LNP-

0033 PATR. VANKAN MCCARTHY KERDEA MALE HSG MONT.

LNP CENTRAL


207 LNP-3376

PATR. WEAH EMMANUEL KIAH MALE HSG MONT. LNP CENTRAL HQ


208 LNP-0107

PATR. JACKSON ELOUS KILLOH FEMALE HSG MONT. LNP CENTRAL HQ


209 LNP-

4280 PATR. DAVIES RUFUS KOFA MALE HSG MONT.

LNP CENTRAL


210 LNP-0933

C/INSP. ZAYZAY BOYZUNWAY KOKULO MALE HSG MONT. LNP CENTRAL HQ


211 LNP-4011

CPL. QUOIDA LOVESTER KOU FEMALE HSG MONT. LNP CENTRAL HQ


212 LNP-

3345 PATR. BADIO CLARENCE KPANNAH MALE HSG MONT.

LNP CENTRAL


213 LNP-4941

PATR. YONDA CHARLES M. MALE HSG MONT. LNP CENTRAL HQ


214 LNP-2209

PATR. KNUCKLES MARCUS M.B MALE C/ STUDENT.



215 LNP-

4091 CPL. JAMES ELIJAH MAJAH MALE HSG MONT.

LNP CENTRAL





216 LNP-

2560 PATR. MULBAH JOSEPH MAXWELL MALE HSG MONT.

LNP CENTRAL


217 LNP-0784

INSP. DAHN MORRIS MENDUAKER MALE HSG MONT. LNP CENTRAL HQ


218 LNP-1957

CPL. SANNOH ABUBARKAR MOHAMMED MALE HSG MONT. LNP CENTRAL HQ


219 LNP-

3029 PATR. MOORE SHAWALINE MOMO MALE HSG MONT.

LNP CENTRAL


220 LNP-0721

SGT. NUQUAY MARTHA NYEN FEMALE C/ STUDENT.



221 LNP-0732

SGT. GEORGE MULBAH OLARCIOUS MALE BPA DEG. MONT. LNP CENTRAL HQ


222 LNP-

1480 PATR. BONOKOLLIE CHARLES OLDMAN MALE HSG MONT.

LNP CENTRAL


223 LNP-4482

PATR. FAHNBULLEH ABDULAI PAPAY MALE HSG MONT. LNP CENTRAL HQ


224 LNP-3232

PATR. ZEAMBO EBENEZER QUDKAPUO MALE HSG MONT. LNP CENTRAL HQ


225 LNP-

4925 PATR. TARSEE EMMETT RAHIEM MALE HSG MONT.

LNP CENTRAL


226 LNP-4184

PATR. MASON FRANCIS REEVES MALE HSG MONT. LNP CENTRAL HQ


227 LNP-5014

PATR. TEAGE JOHNETTA ROSE FEMALE BA DEG. MONT. LNP CENTRAL HQ


228 LNP-

4674 PATR. YOLLAH EMMANUEL S. MALE HSG MONT.

LNP CENTRAL





229 LNP-

3468 PATR. SAMMY PETER SAAH MALE HSG MONT.

LNP CENTRAL


230 LNP-4725

PATR. COLE JOSEPH SAMU MALE HSG MONT. LNP CENTRAL HQ


231 LNP-2763

PATR. KANDAKAI MELVIN SAMUEL MALE HSG MONT. LNP CENTRAL HQ


232 LNP-

3902 PATR. KIAZOLU JAMES SAWHELO MALE HSG MONT.

LNP CENTRAL


233 LNP-4995

PATR. JABATEH MUSTAPHA SAYAH MALE HSG MONT. LNP CENTRAL HQ


234 LNP-3088

PATR. SAOH ARCHIEBOY SEEBO MALE HSG MONT. LNP CENTRAL HQ


235 LNP-

0666 CPL. FREEMAN DOMAYOU SEKOUSON MALE

C/

STUDENT. MONT.

LNP CENTRAL


236 LNP-0736

SGT. COOPER WONWEEN SHADRACH MALE HSG MONT. LNP CENTRAL HQ


237 LNP-3931

PATR. DORPOH PRINCE SOLO MALE HSG MONT. LNP CENTRAL HQ


238 LNP-

0622 PATR. ZOPAY AUGUSTINE SONIE MALE HSG MONT.

LNP CENTRAL


239 LNP-4592

PATR. ZORTOME ALLOSIUS SUAH MALE HSG MONT. LNP CENTRAL HQ


240 LNP-1393

SGT. DOLO EMMANUEL SUAHQUOI MALE BBA MONT. LNP CENTRAL HQ


241 LNP-

4702 PATR. FREEMAN JAMES SUMO MALE HSG MONT.

LNP CENTRAL





242 LNP-

4691 PATR. GARPUE ERIC T. MALE HSG MONT.

LNP CENTRAL


243 LNP-0441

PATR. YILLIA JOSEPH TAMBA MALE AA DEG. MONT. LNP CENTRAL HQ


244 LNP-0725

PATR. KAMARA VARNEY TAMBA MALE HSG MONT. LNP CENTRAL HQ


245 LNP-

2005 PATR. NYUMA BRYANT TAMBA MALE HSG MONT.

LNP CENTRAL


246 LNP-3888

PATR. GRISBY JOHN TEDDY MALE HSG MONT. LNP CENTRAL HQ


247 LNP-0794

SGT. MERCHANT HIMIE TENDEH MALE C/ STUDENT.



248 LNP-

5003 PATR. AQUINAS OSCAR THOMAS MALE HSG MONT.

LNP CENTRAL


249 LNP-4481

PATR. FAHNBULLEH MOMO TINNY BOY MALE HSG MONT. LNP CENTRAL HQ


250 LNP-2488

PATR. DIGGS MELVIN TITI MALE HSG MONT. LNP CENTRAL HQ


251 LNP-

4163 PATR. SAAR NATHANIEL TOGBA MALE HSG MONT.

LNP CENTRAL


252 LNP-2263

PATR. GWEH PETER TONPEA MALE HSG MONT. LNP CENTRAL HQ


253 LNP-5062

PATR. GBAR SAM TROKON MALE HSG MONT. LNP CENTRAL HQ


254 LNP-

1288 PATR. BODEYOR DENNIS TUTU MALE HSG MONT.

LNP CENTRAL





255 LNP-

5119 PATR. FLOMO CLARENCE VALLAH MALE HSG MONT.

LNP CENTRAL


256 LNP-4530

PATR. KONNEH OFFERANKCO VARNEY MALE HSG MONT. LNP CENTRAL HQ


257 LNP-0767

C/SUPT. DIXON NATHANIEL WEDENAH MALE MA MONT. LNP CENTRAL HQ


258 LNP-

2512 PATR. JACKSON PAUL YOUJAH MALE HSG MONT.

LNP CENTRAL


259 LNP-3788

PATR. MABANDAY ALVIN ZINNAH MALE HSG MONT. LNP CENTRAL HQ


260 LNP-0610

SGT. FREEMAN EMMANUEL ZOADAH MALE HSG MONT. LNP CENTRAL HQ


261 LNP-

1236 PATR. DENNIS LAURA ZUAYE FEMALE HSG MONT.

LNP CENTRAL


262 LNP-0738

INSP. DAVIS ABRAHAM SAYDEH MALE BBA MONT. NPTA PSU ACTIVE DID NOT SHOW UP

263 LNP-5686

PATR. DOLO TOULAY FEMALE HSG MONT. LNP CENTRAL HQ

TRAFFIC DIVISION ACTIVE DID NOT SHOW UP

264 LNP-2433

PATR. KAMARA ABRAHAM AMARA MALE HSG MONT. LNP CENTRAL HQ


265 LNP-5528

PATR. FLOMO ANTHONY KERKULA MALE HSG MONT. LNP CENTRAL HQ


266 LNP-0998

PATR. WHITE ANDERSON NEGZBAH MALE BA DEG. MONT. LNP CENTRAL HQ


267 LNP-2175

PATR. KARBIA EDWIN TAKPOR MALE BBA MONT. LNP CENTRAL HQ





268 LNP-

0958 SUPT. FAYIAH AUGUSTINE TAMBA MALE AA DEG. MONT.

LNP CENTRAL

HQ TRAFFIC DIVISION ACTIVE DID NOT SHOW UP

269 LNP-4460

PATR. BUNDOR JEFFERSON TAMBAH MALE HSG MONT. LNP CENTRAL HQ


270 LNP-1022

PATR. KENNEH ABRAHAM VAMUYAN MALE C/ STUDENT.



271 LNP-

0872 C/INSP. COLE HENRY YORMIE MALE

C/

STUDENT. MONT.

LNP CENTRAL

HQ TRAFFIC DIVISION ACTIVE DID NOT SHOW UP

272 LNP-1323

PATR. VINCENT AMOS JAMOJAMO MALE HSG MONT. ZONE 1 DEPOT 1


273 LNP-

2586 PATR. GRIGGS SR. DIAEH MAGNUS MALE HSG MONT.

ZONE 1

DEPOT 3 TRAFFIC DIVISION ACTIVE DID NOT SHOW UP

274 LNP-4311

PATR. PADMORE WILSON MALE HSG MONT. ZONE 11 BASE


275 LNP-

2341 INSP. KEEMAH JAMES BENJAMIN MALE HSG MONT.

ZONE 11

BASE TRAFFIC DIVISION ACTIVE DID NOT SHOW UP

276 LNP-1982

PATR. GEORGE JONATHAN SAYE MALE HSG MONT. ZONE 2 METRO 1


277 LNP-

3156 DCP. FREEMAN NELSON JALLAH MALE BA DEG. MONT. NPTA

TRAINING &

DEVELOPMENT ACTIVE DID NOT SHOW UP

278 LNP-

0436 PATR. ZAYZAY ADIAH NAPULOR FEMALE HSG MONT. NPTA

TRAINING &

DEVELOPMENT ACTIVE DID NOT SHOW UP

279 LNP-0341

PATR. GBALANUMAHN GEORGE NYAH MALE HSG MONT. NPTA TRAINING & DEVELOPMENT


280 LNP-3664

PATR. SINATUE CHRISTINA QUEYONAH FEMALE HSG MONT. NPTA TRAINING & DEVELOPMENT





281 LNP-5286

PATR. SHERIFF SOLOMANE - MALE HSG MONT. LNP CENTRAL HQ

TRANS-NATIONAL CRIME UNIT


282 LNP-2036

PATR. KAINE II JERRY - MALE BA DEG. MONT. LNP CENTRAL HQ



283 LNP-

5220 PATR. SIRYON J. LASANA MALE BSc DEG. MONT.

LNP CENTRAL

HQ

TRANS-NATIONAL

CRIME UNIT ACTIVE DID NOT SHOW UP

284 LNP-

0187 CPL. MADUIKE VICTOR ONYEMAEZE MALE

C/

STUDENT. MONT.

LNP CENTRAL

HQ

TRANS-NATIONAL


285 LNP-

0379 PATR. SHERIF THERESA TRACY,ZOE FEMALE BA DEG. MONT.

LNP CENTRAL

HQ

TRANS-NATIONAL


286 LNP-5245

PATR. SUGBE AUGUSTINE WOTO MALE HSG MONT. LNP CENTRAL HQ



287 LNP-4444

DCP. SAMUKAI ALPHONSO S. MALE MSc MONT. LNP CENTRAL HQ

U-102 OFFICE ACTIVE DID NOT SHOW UP

288 LNP-4888

PATR. MATTHEWS CATHERINE FEMALE BA DEG. MONT. LNP CENTRAL HQ

U-109 OFFICE ACTIVE DID NOT SHOW UP

289 LNP-

0789 INSP. CORMAH SAM TARNUE MALE HSG MONT.

LNP CENTRAL

HQ U-141 OFFICE ACTIVE DID NOT SHOW UP

290 LNP-3258

PATR. WORWEE WOLOBAH - MALE HSG MONT. LNP CENTRAL HQ

UTVTS ACTIVE DID NOT SHOW UP

291 LNP-

1541 PATR. JOHNSON KPADEH DOLL-BABY MALE HSG MONT.

LNP CENTRAL

HQ UTVTS ACTIVE DID NOT SHOW UP




292 LNP-

0227 INSP. JUBOR JR. ABRAHAM BLAMO MALE HSG MONT.

LNP CENTRAL

HQ WACPS ACTIVE DID NOT SHOW UP

293 LNP-0824

INSP. GWORLEKAJU BELLEH LOVAI MALE BA DEG. MONT. LNP CENTRAL HQ

WACPS ACTIVE DID NOT SHOW UP

294 LNP-0228

C/INSP. SAYWRAYNE ZEBEDEE SUNDAYGAR MALE BBA MONT. LNP CENTRAL HQ


295 LNP-

2449 PATR. TENWAH, JR. SEI MAFRED MALE HSG MONT.

ZONE 3

SALEM WACPS ACTIVE DID NOT SHOW UP

296 LNP-1886

INSP. COOKE JOETTA TETE FEMALE HSG MONT. ZONE 7 BASE WACPS ACTIVE DID NOT SHOW UP

297 LNP-3032

PATR. TOGBAH JAMES MARK MALE HSG MONT. ZONE 8 BASE WACPS ACTIVE DID NOT SHOW UP

298 LNP-1450

SGT. KOLLIE ABRAHAM SACKIE MALE C/ STUDENT.

MONT. ZONE 8 BASE WACPS ACTIVE DID NOT SHOW UP

299 LNP-4843

PATR. TOKPAH EDWARD SANDEE MALE HSG GBARPOLU GBARPOLU COUNTY


300 LNP-

4856 PATR. WILSON ALEX YATTOH MALE HSG GBARPOLU

GBARPOLU

COUNTY PATROL ACTIVE DID NOT SHOW UP

301 LNP-

2629 PATR. PASSEWE EMMANUEL GUIDUI MALE HSG GBARPOLU KUMGBOR PATROL ACTIVE DID NOT SHOW UP

302 LNP-2631

PATR. SUAH RICKS NYA MALE HSG GBARPOLU SAWMILL PATROL ACTIVE DID NOT SHOW UP

303 LNP-

4115 C/INSP. KONNEH ABRAHAM MALE HSG GBARPOLU

GBARPOLU

COUNTY PSU ACTIVE DID NOT SHOW UP

304 LNP-5422

PATR. WILLIAMS NUETAH FABREGAS MALE HSG BOMI BOMI COUNTY


305 LNP-2447

PATR. GASPA CHARLES JAH MALE HSG BOMI BOMI COUNTY


306 LNP-2306

PATR. SENDOLO PATRICK SAYE MALE C/ STUDENT.

MARGIBI MARGIBI COUNTY



307 LNP-2375

PATR. BOCKARIE ROBERT - MALE HSG MARGIBI RIA POLICE DETAIL



308 LNP-

2336 C/SUPT. BLACKIE SUSANNAH TETEE FEMALE HSG MARGIBI

RIA POLICE

DETAIL

INSPECTORATE





309 LNP-

3927 PATR. MASSAQUOI FRANKLIN SIAFA MALE HSG MARGIBI

MARGIBI

COUNTY INTELLIGENCE ACTIVE DID NOT SHOW UP

310 LNP-2984

PATR. GONYLEE MORRIS KLEEKASER MALE HSG MARGIBI MARGIBI COUNTY


311 LNP-2330

PATR. KORTO ABRAHAM SAYE MALE HSG MARGIBI MARGIBI COUNTY


312 LNP-2240

PATR. AHMED ANSU - MALE HSG MARGIBI RIA DEPOT-5 PATROL ACTIVE DID NOT SHOW UP

313 LNP-

4270 PATR. FLOMO MOSES MULBAH MALE HSG MARGIBI RIA DEPOT-5 PATROL ACTIVE DID NOT SHOW UP

314 LNP-

2409 PATR. DAVIES CHRISTOPHER SUNDAY MALE BBA MARGIBI RIA DEPOT 5 PATROL ACTIVE DID NOT SHOW UP

315 LNP-2346

PATR. TAMBA MAIMA GOLAFALE FEMALE AA DEG. MARGIBI RIA POLICE DETAIL


316 LNP-

3742 PATR. BLEAH RITA LEIMON FEMALE HSG MARGIBI

RIA POLICE

DETAIL PATROL ACTIVE DID NOT SHOW UP

317 LNP-2389

PATR. GBLEWON ERIC LUMPEA MALE HSG MARGIBI RIA POLICE DETAIL


318 LNP-4134

SUPT. KITUE COMFORT DOHINAH FEMALE HSG MARGIBI RIA POLICE DETAIL


319 LNP-0632

SGT. BRYANT CECELIA IDEA FEMALE HSG MARGIBI RIA DEPOT 5 PSU ACTIVE DID NOT SHOW UP

320 LNP-2245

C/INSP. VAYE JOHN SIAN MALE HSG MARGIBI MARGIBI COUNTY


321 LNP-

3051 SGT. VOIRJULU REX BANTO MALE HSG MARGIBI

MARGIBI

COUNTY WACPS ACTIVE DID NOT SHOW UP

322 LNP-2321

PATR. VAYE IRENE WONLEH, DABAH

FEMALE HSG MARGIBI MARGIBI COUNTY


323 LNP-2991

PATR. KPAINGBAH JOSEPH - MALE HSG BONG BONG COUNTY


324 LNP-4364

PATR. BROWNE ADAMA HARRIS MALE HSG BONG BONG COUNTY


325 LNP-3145

PATR. NYUMAH PATRICK TAMBA MALE HSG BONG BONG COUNTY


326 LNP-

3337 PATR. MORRIS EMMANUEL TOGBAH MALE HSG BONG

BONG


327 LNP-

3129 PATR. SWARAY BANGALE ABRAHAM MALE HSG BONG TOTOTA PATROL ACTIVE DID NOT SHOW UP

328 LNP-

3378 INSP. SHERIFF AYOUBA - MALE HSG BONG

BONG





329 LNP-

2333 INSP. HOLDER GERALD HOOVER MALE AA DEG. BONG

BONG


330 LNP-0909

PATR. ZAROE JEFFERY PARSEH MALE HSG NIMBA NIMBA COUNTY



331 LNP-2878

PATR. ZUAH EMMANUEL TAKPOR MALE HSG NIMBA BAHN REFUGEE

CAMP


332 LNP-

2983 PATR. YEANTEE DAVID YEANTEE MALE HSG NIMBA BUUTUO PATROL ACTIVE DID NOT SHOW UP

333 LNP-2930

PATR. SUAH SAMUEL NYAHQUAI MALE HSG NIMBA FLUMPA PATROL ACTIVE DID NOT SHOW UP

334 LNP-5377

PATR. JOHNSON ALVIN MALE HSG NIMBA NIMBA COUNTY


335 LNP-

5350 PATR. MARAH FODAY MALE HSG NIMBA

NIMBA


336 LNP-5124

PATR. PAH DARIUS MALE HSG NIMBA NIMBA COUNTY


337 LNP-1068

INSP. RENNIE ROLAND JUMOE DARVINE

MALE HSG NIMBA NIMBA COUNTY


338 LNP-2997

PATR. DOLO GEORGE JUNIOR MALE HSG NIMBA NIMBA COUNTY


339 LNP-5399

PATR. MASON ISAAC KOUN MALE HSG NIMBA NIMBA COUNTY


340 LNP-5355

PATR. KEH P. MICHAEL MALE HSG NIMBA NIMBA COUNTY


341 LNP-3028

PATR. DOLO PADDY NYA MALE HSG NIMBA NIMBA COUNTY


342 LNP-

4861 PATR. BERRY, JR. TYSON SMITH MALE BA DEG. NIMBA

NIMBA


343 LNP-2883

PATR. WUO SAMFUS SOKO MALE HSG NIMBA NIMBA COUNTY


344 LNP-2947

PATR. BARLEAH WILSON SONKARLAY MALE HSG NIMBA NIMBA COUNTY


345 LNP-2957

PATR. BAHN ELTON WONGONAVE MALE HSG NIMBA NIMBA COUNTY


346 LNP-5384

PATR. DOE ANDREW WREH MALE HSG NIMBA NIMBA COUNTY


347 LNP-

4312 PATR. YEANAY JOANNA YEI FEMALE HSG NIMBA

NIMBA





348 LNP-

3015 PATR. MIAPUE GONSAN YONSON MALE HSG NIMBA

NIMBA


349 LNP-3099

PATR. BARLEAH AMBROSE YOUHN MALE HSG NIMBA NIMBA COUNTY


350 LNP-2891

PATR. GWEH ARTHUR GUNKEH MALE HSG NIMBA SACLEPEA PATROL ACTIVE DID NOT SHOW UP

351 LNP-4155

PATR. JABATEH MUSA SEDEKE MALE HSG NIMBA NIMBA COUNTY


352 LNP-

3333 PATR. SAYE EMMANUEL PAYE MALE HSG NIMBA

NIMBA


353 LNP-

5477 PATR. GAYPUE TINA MARLYN FEMALE HSG

GRAND

GED.

GRAND

GEDEH PATROL ACTIVE DID NOT SHOW UP

354 LNP-2754

C/INSP. KESSELLEY HENRY SEIGEE MALE HSG GRAND GED.

GRAND GEDEH


355 LNP-

1649 PATR. KPELEH JEREMIAH GARMONGAR MALE HSG

GRAND

GED.

SOLO TOWN

REF. PATROL ACTIVE DID NOT SHOW UP

356 LNP-2363

CPL. MILLER BEN SARMAH MALE HSG GRAND GED.

GRAND GEDEH


357 LNP-2776

SGT. KALAY LAWRENCE SAYDEE. DENNIS

MALE HSG GRAND GED.

GRAND GEDEH


358 LNP-2819

PATR. GBEGEAH WILLINGTON - MALE HSG GRAND GED.

TOE TOWN WACPS ACTIVE DID NOT SHOW UP

359 LNP-5567

PATR. WORMAN DAVE BOYAHTAYE MALE C/ STUDENT.

RIVER GEE RIVER GEE PATROL ACTIVE DID NOT SHOW UP

360 LNP-4764

PATR. JOHNSON SAMUEL C. F MALE HSG RIVER GEE RIVER GEE PATROL ACTIVE DID NOT SHOW UP

361 LNP-4278

PATR. YEANAY DARLINGTON JOE MALE HSG RIVER GEE RIVER GEE PATROL ACTIVE DID NOT SHOW UP

362 LNP-5571

PATR. ENTSUA, JR. MURPHYSON KOKO MALE HSG RIVER GEE RIVER GEE PATROL ACTIVE DID NOT SHOW UP

363 LNP-4842

PATR. TOGBAH III MATTHEW SPOONE MALE HSG RIVER GEE RIVER GEE PATROL ACTIVE DID NOT SHOW UP

364 LNP-3415

PATR. KONNEH JAMES TAMBA MALE HSG RIVER GEE RIVER GEE PATROL ACTIVE DID NOT SHOW UP

365 LNP-5348

PATR. NDORLEH ADOLPHUS MALE HSG RIVER GEE RIVERCESS PATROL ACTIVE DID NOT SHOW UP

366 LNP-4823

PATR. SESAY LAHAI MALE HSG M. LAND MARLAND PATROL ACTIVE DID NOT SHOW UP

367 LNP-2324

C/SUPT. WALKER DAVID PAPIWAY MALE HSG M. LAND MARLAND PATROL ACTIVE DID NOT SHOW UP




368 LNP-2661

PATR. SANNOH ALFRED PHILLIP MALE HSG M. LAND MARLAND PATROL ACTIVE DID NOT SHOW UP

369 LNP-

5525 PATR. FREEMAN MEATTA SOE FEMALE HSG M. LAND MARLAND PATROL ACTIVE DID NOT SHOW UP

370 LNP-2710

INSP. HARRIS MICHAEL EMMANUEL MALE HSG GRAND KRU

GRAND KRU WACPS ACTIVE DID NOT SHOW UP

371 LNP-4578

C/INSP. TOKPAH CHRIS G MALE HSG SINOE SINOE CO. ERU ACTIVE DID NOT SHOW UP

372 LNP-3049

PATR. NAGBE AUGUSTINE NYENMOH MALE HSG SINOE KABADA PATROL ACTIVE DID NOT SHOW UP

373 LNP-3046

INSP. KROMAH RAHIM ALI MALE HSG SINOE SINOE CO. PATROL ACTIVE DID NOT SHOW UP

374 LNP-0329

C/SUPT. SUAKWELE JERME APUKAIPA MALE HSG SINOE SINOE CO. PATROL ACTIVE DID NOT SHOW UP

375 LNP-4948

PATR. JOHNSON ARTHUR DUOBOH MALE HSG SINOE SINOE CO. PATROL ACTIVE DID NOT SHOW UP

376 LNP-

0756 PATR. DOE JERRY JAIKAH MALE HSG SINOE SINOE CO. PATROL ACTIVE DID NOT SHOW UP

377 LNP-4952

PATR. KORKOLLIE AMOS MOYOU MALE HSG SINOE SINOE CO. PATROL ACTIVE DID NOT SHOW UP

378 LNP-4131

INSP. KUN EDDIE OFFA MALE HSG RIVER CESS

RIVERCESS CRIME AGAINST PERSON


379 LNP-3019

PATR. SAYE FRANCIS WAMAH TOE MALE HSG RIVER CESS

NEEZUIN GENERAL CRIME SERVICES


380 LNP-

3010 PATR. MASSAQUOI PHILIP FLOMO MALE HSG

RIVER

CESS NEEZUIN PATROL ACTIVE DID NOT SHOW UP

381 LNP-4763

PATR. JOHNSON KOLUBAH MALE HSG RIVER CESS

RIVERCESS PATROL ACTIVE DID NOT SHOW UP

382 LNP-4768

PATR. JONES WALFORD ABAYOMI MALE HSG RIVER CESS


383 LNP-

4095 PATR. TRAWALLY MOHAMMED SEKOU MALE HSG

RIVER

CESS RIVERCESS PATROL ACTIVE DID NOT SHOW UP

384 LNP-4088

PATR. WEAH ANDY TEAH MALE HSG RIVER CESS


385 LNP-3009

PATR. MENLOR, JR ALEXANDER JUNIOR MALE HSG RIVER CESS

YARPA TOWN PATROL ACTIVE DID NOT SHOW UP

386 LNP-

3001 INSP. DOWAH CHRIS MOSES MALE HSG

RIVER

CESS YARPA TOWN PATROL ACTIVE DID NOT SHOW UP




387 LNP-

3119 PATR. BRYANT PEWU YARKPAWOLO MALE HSG

RIVER

CESS RIVERCESS WACPS ACTIVE DID NOT SHOW UP

388 LNP-2524

PATR. QUEWEYER MOMO NOME MALE HSG GRAND BASSA

GRAND BASSA

MOBILE UNIT ACTIVE DID NOT SHOW UP

389 LNP-5000

PATR. FRANKLIN EMMANUEL B. MALE HSG GRAND BASSA

GRAND BASSA


390 LNP-3967

PATR. GEORGE WILLIAM BEAH MALE HSG GRAND BASSA

GRAND BASSA


391 LNP-

5625 PATR. WILLIE NAOMI DELAY FEMALE HSG

GRAND

BASSA

GRAND

BASSA PATROL ACTIVE DID NOT SHOW UP

392 LNP-

5622 PATR. SHERIFF ROBERT GIAMOH MALE

C/

STUDENT.

GRAND

BASSA

GRAND


393 LNP-0165

SUPT. TARR PUCHU MELVIN MALE HSG GRAND BASSA

GRAND BASSA


394 LNP-

4122 PATR. KPEH DOROTHY TOGBA FEMALE HSG

GRAND

BASSA

GRAND


395 LNP-4979

PATR. SIRYON ABRAHAM ZWANNAH MALE HSG GRAND BASSA

GRAND BASSA


396 LNP-2495

SGT. FOFANA ADAMA OMAR MALE HSG GRAND BASSA

GRAND BASSA


397 LNP-3296

SGT. KOLLIE KELVIN KORVAH MALE HSG LOFA LOFA COUNTY



398 LNP-2423

CPL. GOAH GEORGE SAYE MALE HSG LOFA LOFA COUNTY



399 LNP-

3285 PATR. KAMARA MOHAMMED SELEKIE MALE HSG LOFA BARKEDU PATROL ACTIVE DID NOT SHOW UP

400 LNP-3279

PATR. FALLAH FRANCIS WILLEN MALE HSG LOFA BARKEDU PATROL ACTIVE DID NOT SHOW UP

401 LNP-3300

PATR. WILSON ROBERT DUWOE MALE HSG LOFA FOYA PATROL ACTIVE DID NOT SHOW UP

402 LNP-3317

PATR. FOBAY MASSAH KALEVAH MALE HSG LOFA FOYA PATROL ACTIVE DID NOT SHOW UP

403 LNP-3219

PATR. HOWARD JOSEPH TARNUE MALE HSG LOFA KONIA PATROL ACTIVE DID NOT SHOW UP

404 LNP-2996

PATR. KABA MOHAMMED ABBAS MALE HSG LOFA LOFA COUNTY


405 LNP-

1041 PATR. KARWEE EBENEZER ARGBAH MALE HSG LOFA

LOFA





406 LNP-

5418 PATR. GEEPLAY BOKARYEE BORBOR MALE HSG LOFA

LOFA


407 LNP-4187

PATR. KOKULO, JR ZOWAY GOVEABOLO MALE HSG LOFA LOFA COUNTY


408 LNP-3403

PATR. KOLOBALLIE ZUBAYEAH KARBBAH MALE HSG LOFA LOFA COUNTY


409 LNP-5430

PATR. JAPPAH MELVIN KOJO MALE HSG LOFA LOFA COUNTY


410 LNP-

1322 PATR. BROWN NELSON MASSAQUOI MALE HSG LOFA

LOFA


411 LNP-

0629 SGT. KEITA REGINA NYANTEE FEMALE HSG LOFA

LOFA


412 LNP-3230

PATR. KOSIAH MOHAMMED SAIDU MALE HSG LOFA LOFA COUNTY


413 LNP-

3299 PATR. TAYLOR CHRISTIANA SIA FEMALE HSG LOFA

LOFA


414 LNP-3264

PATR. WOLOBAH ALEXANDER SULU MALE HSG LOFA LOFA COUNTY


415 LNP-5464

PATR. FREEMAN ANNIE TENNEH FEMALE HSG LOFA LOFA COUNTY


416 LNP-4817

PATR. SACKIE SAMUEL TUMU MALE HSG LOFA LOFA COUNTY


417 LNP-

3347 PATR. JUANNAH EDWIN KENDOR MALE HSG LOFA VAHUN PATROL ACTIVE DID NOT SHOW UP

418 LNP-

3467 CPL. WILLIAMS TWEH,MAX WEAH MALE HSG LOFA

LOFA

COUNTY PSU ACTIVE DID NOT SHOW UP

Annexure- 8b: Civilian Police who did not show up for the spot check

No: PAYROLL # LAST NAME

FIRST NAME

M/NAME GRADE POSITION SEX QUALIFICATION

BASIC SALARY

CURRENT $L

INITIAL DATE OF

EMPLOYMENT

DATE OF

BIRTH

AREA OF ASSIGNMENT

(COUNTY) COMMENT

1 16-52-161-0025 EVA NORNIE TAS1-1 CARETAKER F ILLITERATE 16,875.00 NIL

NIL MONTSERRADO DID NOT SHOW UP

2

16-52-161-

0040

MUNA

ME PETER TAS1-1 DRIVER M ILLITERATE 16,875.00 19-Mar-07

24-Dec-

67 MONTSERRADO

DID NOT SHOW

UP

3 16-52-161-0042 WHITE SUNNDY BOY P4-1

ASST. SUPERVISOR M ILLITERATE 22,275.00 20-Mar-07

15-Aug-70

MONTSERRADO DID NOT SHOW UP




FIRST NAME


BASIC

SALARY CURRENT

$L

INITIAL DATE

OF EMPLOYMENT

DATE

OF BIRTH

AREA OF

ASSIGNMENT (COUNTY)

COMMENT

4

16-52-161-

0085

WILSO

N

CHENEKE

N P3-5 SECRETARY M

COLLEGE

GRADUATE 21,600.00 13-Oct-07

27-Oct-

85 MONTSERRADO

DID NOT SHOW

UP

5 16-52-161-0119

DOLLEY JOSEPH TAS1-1 DRIVER M ILLITERATE 16,875.00


6

16-52-161-

1188

BALLA

H JAMES K TAS1-1 DRIVER M

JUNIOR HIGH

DROP-OUT 16,875.00 19-Jun-08

05-Sep-

64 MONTSERRADO

DID NOT SHOW

UP

7

16-52-161-

5016

DABLA

H MOMO TAS1-1 CARETAKER M ILLITERATE 16,875.00 10-Dec-08 26-Jul-86 MONTSERRADO

DID NOT SHOW

UP

8

16-52-161-

5021 KPAAN

S.

OLIVER TAS1-1 CARETAKER M

HIGH SCHOOL

STUDENT 16,875.00 MONTSERRADO

DID NOT SHOW

UP

9 16-52-161-5023 BEYAN TOM P. TAS1-1 CARETAKER M

JUNIOR HIGH DROP-OUT 16,875.00 21-Nov-08

01-Dec-85


10 16-52-161-5032

MARRIAM

ELIZABETH TAS1-1 CARETAKER F ILLITERATE 16,875.00 28-Apr-09

01-Jan-67


11 16-52-161-5035 DUNN SEARCON M TAS1-1 CARETAKER M

HIGH SCHOOL GRADUATE 16,875.00 26-May-09

09-Apr-88


12 16-52-161-5036

FAHNBULLEH

MUSTAPHIA TAS1-1 CARETAKER M ILLITERATE 16,875.00 17-Jun-08

06-Apr-76


13 16-52-162-0004 GOLL YATTA P3-1 NURSE F NURSE AID 17,550.00 18-Jun-12

25-Feb-77


14 16-62-161-2102 ZOE

ALPHONSO K. P4-1 SUPERVISOR M

HIGH SCHOOL STUDENT 22,275.00


15

16-62-161-

2132

JORGB

OR JAMES TAS1-1 CARETAKER M

JUNIOR HIGH

DROP-OUT 16,875.00 31-Oct-08 16-Jul-80 MONTSERRADO

DID NOT SHOW

UP

16

16-62-161-

2162

JOHNS

ON STEPHEN B. TAS1-1 DRIVER M

HIGH SCHOOL

DROP-OUT 16,875.00 23-Mar-09

14-Aug-

86 MONTSERRADO

DID NOT SHOW

UP

17

16-62-161-

2165

GONY

OR PRINCE TAS1-1 DRIVER M

HIGH SCHOOL

DROP-OUT 16,875.00 23-Mar-09 MONTSERRADO

DID NOT SHOW

UP

18 16-62-161-2168

DICKSON MARK TAS1-1 DRIVER M

HIGH SCHOOL DROP-OUT 16,875.00 23-Mar-09

15-Mar-68


19 16-62-161-3007

BROWN, SR. JOSEPH TAS1-1 CARETAKER M

HIGH SCHOOL GRADUATE 16,875.00 28-Apr-09


20 16-62-161-3008 CHAPE

MATTHEW TAS1-1 DRIVER M

HIGH SCHOOL DROP-OUT 16,875.00 31-Jul-09


21 16-62-161-3017

GAYFLOR GENESIS TAS1-1 CARETAKER M

HIGH SCHOOL GRADUATE 16,875.00 23-Apr-09

23-Dec-65


22

16-62-161-

3022

HOTO

E

EMMANU

EL TAS1-1 CARETAKER M

COLLEGE

GRADUATE 16,875.00 28-Apr-09 MONTSERRADO

DID NOT SHOW

UP

23 16-62-161-3024

JALLAH FARU TAS1-1 CARETAKER M

HIGH SCHOOL STUDENT 16,875.00 22-Jun-09

08-Mar-52





FIRST NAME


BASIC

SALARY CURRENT

$L

INITIAL DATE

OF EMPLOYMENT

DATE

OF BIRTH

AREA OF

ASSIGNMENT (COUNTY)

COMMENT

24

16-62-161-

3026

JALLA

H RICHARD P3-1 ENGINEER M

COLLEGE

GRADUATE/BSc 21,600.00 06-May-09

28-Dec-

43 MONTSERRADO

DID NOT SHOW

UP

25 16-62-161-3048

NEMENE

CATHERINE P3-1

FILING CLERK F

HIGH SCHOOL GRADUATE 16,875.00 22-Jun-09

09-Jun-83


26

16-62-161-

3078 ZEAH JERRY TAS1-1 CARETAKER M ILLITERATE 16,875.00 26-Jun-09

16-Mar-

76 MONTSERRADO

DID NOT SHOW

UP

27

16-62-161-

4012 BOIMA

CLARENC

E G TAS1-1 CARETAKER M

COLLEGE

GRADUATE/BSc 16,875.00 21-May-09

02-Nov-

82 MONTSERRADO

DID NOT SHOW

UP

28

16-62-161-

4023 CHEA GABRIEL TAS1-1 DRIVER M

JUNIOR HIGH

DROP-OUT 16,875.00 08-Jul-08

17-Feb-

78 MONTSERRADO

DID NOT SHOW

UP

29 16-62-161-4067 GAYE BENETTA TAS1-1 CARETAKER F

JUNIOR HIGH DROP-OUT 16,875.00 01-Jul-09

29-Jul-62 MONTSERRADO DID NOT SHOW UP

30 16-62-161-4073

GBARMIE PETER TAS1-1 CARETAKER M

COLLEGE GRADUATE/BSc 16,875.00 25-Jun-09

25-Nov-82


31 16-62-161-4092 JOE BOIMA TAS1-1 DRIVER M ILLITERATE 16,875.00 26-May-09

01-Jan-71


32 16-62-161-4105

KAMARA MOMO TAS1-1 CARETAKER M

JUNIOR HIGH DROP-OUT 16,875.00 22-Jun-09

15-Feb-78


33 16-62-161-4108

KANGER IBRAHAM TAS1-1 MECHANIC M


23-May-68


34 16-62-161-4117

KOLLIE FAMATTA TAS1-1 CARETAKER M ILLITERATE 16,875.00 22-Jun-09

01-Aug-48


35

16-62-161-

4139

MASSA

LE JENNETI P3-1 SECRETARY F COLLEGE STUDENT 16,875.00 08-Jul-09

13-May-

86 MONTSERRADO

DID NOT SHOW

UP

36

16-62-161-

4148

NELSO

N

VICTORI

A P3-1 SECRETARY F COLLEGE STUDENT 22,275.00 22-Jun-09 31-Jul-73 MONTSERRADO

DID NOT SHOW

UP

37

16-62-161-

4168 SELMA KEBEH G. P3-1 SECRETARY F

COLLEGE

GRADUATE/BSc 16,875.00 04-Feb-10

21-Apr-

82 MONTSERRADO

DID NOT SHOW

UP

38 16-62-161-4169

SENWAH

AUGUSTINE F. TAS1-1 CARPENTER M

CERTIFICATE/VOCATIONAL 16,875.00 28-Apr-09

20-Nov-57


39 16-62-161-4176 SIBLEY ALFRED TAS1-1 CARETAKER M


01-May-71


40 16-62-161-4177 SIEH EVELINE TAS1-1 CARETAKER F

JUNIOR HIGH DROP-OUT 16,875.00 08-Jul-09

25-Jun-74


41 16-62-161-4191

TAYPLAN NELSON TAS1-1 CARETAKER M


12-Jun-54


42

16-62-161-

4217

ZAIYE

E JAMES D. TAS1-1 CARETAKER M

JUNIOR HIGH

DROP-OUT 16,875.00 08-Jul-09

24-Dec-

59 MONTSERRADO

DID NOT SHOW

UP

43 16-62-161-4220

ZODUAH

LAWRENCE TAS1-1 CARETAKER M

HIGH SCHOOL GRADUATE 16,875.00 08-Jul-09

09-May-79





FIRST NAME


BASIC

SALARY CURRENT

$L

INITIAL DATE

OF EMPLOYMENT

DATE

OF BIRTH

AREA OF

ASSIGNMENT (COUNTY)

COMMENT

44

16-25-161-

2284

FELLO

W

NATHANI

EL

B.

TAS1-1 COOK M

ELEMENTARY DROP

OUT 16,875.00 JULY 1,2007

29-Dec-

62 MONTSERRADO

DID NOT SHOW

UP

45 16-25-506-0104

KOLLEH

JEREMIAH TAS1-1 CLEANER M

ELEMENTARY DROP OUT 16,875.00 21-Feb-17

15-May-75


46

16-25-517-

0603

TARPE

H

ANTHON

Y

COLE

TAS1-1 JANITOR M

ELEMENTARY DROP

OUT 16,875.00 1/10/2015

31-Dec-

92 MONTSERRADO

DID NOT SHOW

UP

47

16-25-599-

0104

WORO

TO

ANGELIN

E TAS1-1 COOK F

ELEMENTARY DROP

OUT 16,875.00 4/19/2010 6-Mar-84 MONTSERRADO

DID NOT SHOW

UP

48

16-26-161-

0743

KAYO SIAH N.

TAS1-1 JANITOR F

ELEMENTARY DROP

OUT 16,875.00 7/1/2007 27-Jul-75 MONTSERRADO

DID NOT SHOW

UP

49 16-26-161-0744

FLOMO

YAMAH TAS1-1 COOK F

HIGH SCHOOL DROP OUT 16,875.00 7/1/2007

15-Mar-56


50 16-26-161-0749

MCGILL

ESTHER TAS1-1 COOK F

HIGH SCHOOL GRADUATE 16,875.00 7/1/2007

28-Mar-59


51 16-26-161-0754

BEABODY

MARGARET

K. TAS1-1 COOK F

HIGH SCHOOL DROP OUT 16,875.00 7/1/2007

22-Sep-62


52 16-26-161-0757

SMITH PHILIP Z. TAS1-1 ELECTRICIAN M

HIGH SCHOOL GRADUATE 17,550.00 7/1/2007

21-Nov-69


53 16-26-161-0760

WILLIAMS

PRECIOUS TAS1-1 JANITOR F

HIGH SCHOOL DROP OUT 16,875.00 1-Apr-13

8-Aug-86 MONTSERRADO DID NOT SHOW UP

54 16-26-517-0101

WESSEH

MAMA K. TAS1-1 COOK F

HIGH SCHOOL DROP OUT 16,875.00 19-Apr-10

26-Jun-71


55

16-26-517-

0102

SAMU

KAI

ELIZABET

H TAS1-1 COOK F

HIGH SCHOOL

DROP OUT 16,875.00 1-Dec-13

19-Sep-

73 MONTSERRADO

DID NOT SHOW

UP

ASSET MANAGEMENT

ANNEXURE-9: LNP EQUIPMENT AND FURNITURES NON-CODED

DATE Department/

Section Zone Depot

Asset Description

Quantity GSA Code # LNP#/ Serial # Status

N/A SUPT JOHN JESU HQ 15-ay089nla

HP LAPTOP COMPUTER 1 NOT CODED CND7190RJD

Not Coded

N/A SUPT LEON GIBSON HQ

15-ay089nla

HP LAPTOP COMPUTER 1 NOT CODED CND71509YT

Not Coded



DATE Department/

Section Zone Depot

Asset Description


N/A C/INSP GORDON DRAPER HQ

15-ay089nla

HP LAPTOP COMPUTER 1 NOT CODED CND7091XC2

Not Coded

N/A PATR ZASANA WARFEE HQ

15-ay089nla

HP LAPTOP COMPUTER 1 NOT CODED CND7092RB9

Not Coded

N/A ACP WLEA-GABE TAPLA HQ

15-ay089nla

HP LAPTOP COMPUTER 1 NOT CODED CND7091T4V

Not Coded

N/A

PATR NEEJAY

KENEDY HQ

15-

ay089nla

HP LAPTOP

COMPUTER 1 NOT CODED CND7192CCP8

Not Coded

N/A C/ SUPT RUTH SAMUKI HQ

15-ay089nla

HP LAPTOP COMPUTER 1 NOT CODED CND709WSM

Not Coded

N/A SUPT JOHN JESU HQ TOSHIBA 8CB FLASHDRIVE 1 NOT CODED NOT CODED

Not Coded

N/A SUPT LEON GIBSON HQ TOSHIBA

8CB FLASHDRIVE 1 NOT CODED NOT CODED

Not Coded

N/A C/INSP GORDON DRAPER HQ TOSHIBA


Not Coded

N/A PATR ZASANA WARFEE HQ TOSHIBA


Not Coded

N/A ACP WLEA-GABE TAPLA HQ TOSHIBA


Not Coded

N/A PATR NEEJAY KENEDY HQ TOSHIBA


Not Coded

N/A C/ SUPT RUTH SAMUKI HQ TOSHIBA


Not Coded

N/A ACP VARNEY JOHNNY HQ 2130

HP DESKTOP PRINTER 1 NOT CODED NOT CODED

Not Coded

N/A C/ SUPT RUTH SAMUKI HQ 2130

HP DESKTOP PRINTER 1 NOT CODED CN75G4B33W

Not Coded

N/A ACP WLEA-GABE TAPLA HQ 2130

HP DESKTOP PRINTER 1 NOT CODED CN7514B4ZP

Not Coded

N/A ACP VARNEY JOHNNY HQ

EMBRAY AVR500

AC REGULATOR 500W 1 NOT CODED NOT CODED

Not Coded



DATE Department/

Section Zone Depot

Asset Description


N/A C / SUPT RUTH SAMUKI

EMBRAY AVR500


Not Coded

N/A PATR NEEJAY KENEDY

EMBRAY AVR500


Not Coded

N/A ACP VARNEY JOHNNY SEAGATE

500GB PORTABLE HARD DRIVE 1 NOT CODED NA8C1WY8

Not Coded

N/A C / SUPT RUTH SAMUKI SEAGATE

500GB PORTABLE HARD DRIVE 1 NOT CODED NA81WW8

Not Coded

N/A ACP JOE JERRY JONES SEAGATE

500GB PORTABLE HARD DRIVE 1 NOT CODED na

Not Coded

N/A ACP VARNEY JOHNNY 1102w

HP LASER PRINTER 1 NOT CODED VNFA180970

Not Coded

N/A C/ SUPT RUTH SAMUKI 1102w

HP LASER PRINTER 1 NOT CODED VNF5F89681

Not Coded

ANNEXURE-10: LNP VEHICLES SCRAPED

DONOR YEAR NAME MODEL TYPE CHASSIS # QTY GSA

Code #

LNP CODE

#

PLATE #

COUNTY ASSIGNMENT STATUS

GOL N/A MITSUBISHI MONTREO SUV

JAHMT31451P061300 1

GSA-06-1 N/A N/A

MONTSERADO LNP HQ SCRAPED

GOL N/A NISSAN HARDBODY PICK-UP

ADNCPUD22Z0044610 1

GSA-02-227 RL-116 N/A

MONTSERADO BASEMENT SCRAPED


ADNCPUD22Z0044821 1

LNP-112 RL-200

MONTSERADO PSU SCRAPED


ADNCPUD22Z0044890 1

GSA-02-223

LNP-121 N/A

MONTSERADO ZONE 2 SCRAPED

GOL N/A NISSAN HARDBODY

PICK-

UP

ADNCJUD22Z0032

596 1

GSA-02-

215 LNP-99 N/A

MONTSE

RADO N/A SCRAPED

GOL N/A NISSAN PATROL SUV JNITCY61Z056704 1 N/A RL-440 N/A MONTSE LNP HQ SCRAPED



DONOR YEAR NAME MODEL TYPE CHASSIS # QTY GSA

Code #

LNP CODE

#

PLATE #

COUNTY ASSIGNMENT STATUS

1 RADO

GOL 2016 TOYOTA HILUX PICK-UP

AHTFK8CD000320424 1

GSA-04-24 LNP-11 RL-137

MONTSERADO LNP HQ SCRAPED

TURKEY N/A TURKISH BUS 44 PAX UNKNOWN 1 N/A N/A N/A MONTSERADO LNPTA SCRAPED

CHINA 2016 WANJIN SINO 8 TON CARGO TRUCK

LBZ119BD13A003470 1

GSA-05-4

TRUCK 4 N/A

MONTSERADO LNPTA SCRAPED

CHINA 2016 WANJIN SINO

REFRIDGERATION

TRAILER UNKNOWN 1 N/A N/A N/A


CHINA 2016 WANJIN SINO

REFRIDGERATION

TRAILER UNKNOWN 1 N/A N/A N/A


CHINA 2016 WANJIN SINO SHOWER TRUCK UNKNOWN 1 N/A N/A N/A



ADNCPUD22Z0062889 1

GSA-04-50 LNP-53 RL-243



ADNCPUD22Z0044610 1

GSA-02-227

LNP-116 N/A



ADNCPUD22Z0044821 1 RL- 200

LNP-112 N/A

MONTSERADO PSU SCRAPED


ADNCPUD22Z0044890 1

GSA-02-223

LNP-121 N/A

MONTSERADO ZONE 2 SCRAPED

ANNEXURE – 11: LNP VEHICLE DISPOSED

LINE

DONOR

YEAR

MAKE MODEL TYPE ENGINE # CHASSIS GSA

# LNP

# RL #

COUNTY

ASSIGNMENT

STATUS INTERESTED PERSONS

1 GOL 2014

JAC KIA MOTOR PICK-UP 653176T 20130530

MONTSERRADO

PSU -4 Faulty HON. NELSON FREEMAN

2 GOL

FORD PICK-UP PF2HPCK49390

6FPPXXMJ2PCK42396

82

Faulty HON. EBREEM DELINE



LINE

DONOR

YEAR


# LNP

# RL #

COUNTY

ASSIGNMENT


3 GOL 20

15 TOYOTA

TOYOTA

HILUX

PICK –

UP

TD4219831

9

6FPPXXMJ2P

CK49393

02-

199 46

MONTSE

RRADO

SMALL

ARM

Faulty

Fuel Pump ACP. ELLICE R. WIGGINS

4 GOL 2014

NISSAN JEEP

JEEP JEEP TC42-172440

JNITCSY61Z0537412

01-107

110 RL.

3410 MONTSERRADO

Faulty DCP. PATRICK T. SUDUE

5 GOL 2014

NISSAN PICK – UP

556074T ADNCPUD22Z0044893

02- 240

118

NIMBA NIMBA COUNTY

Faulty C/ SUP BLAMA YANCY

6 GOL

TOYOTA HILUX

Pickup 5L-6177010 AHTFK22G-803661107

02 - 195

54 Faulty Fuel Nozzle

SUPT. SUNNY S. HUANG

7 GOL 2014

FORD PICK – UP

FORD RANGER

5L-5156766 6FPPXXMJ2PCC43985

91

FLEET -1 Faulty ACP. JOE JERRY JONES

8 GOL 2014

Nissan NISSAN PICK - UP

PICK –UP

520738T ADNCPUD22Z003

02- 231

114

BOMI Faulty Body damage

JOHN MULBAH

9

N/A

TOYOTA HILUX

PICK – UP

AHTFK22G503060433

192 49

MONTSERRADO

U - 150

SUPT.

TERENCE M. DARWAY

10 NISSAN

PICK – UP

556101T ADNCPUD22Z0044954

02-236 129

ACP. VARNEY JOHNNY

11

T6 FORD RANGER

PICK – UP

PF2HPCK43971

6FPPXXMJ2PCK43971

02 - 204

87 Faulty

C/ SUPT. MOHAMMED S, KAMARA

12 TOYOTA

HILUX

PICK – UP

JTECB01J001025890

194 55

MONTSERRADO TRAFFIC RUNNING

C/SUPT. ALPHANSO D. BINDAH

13

NISSAN JEEP

NISSAN PATROL JEEP

JEEP TD4221469

2 JNITCSY61Z057

01- 113

MONTSERRADO

UNIT 109

RUNNING DCP. FITZGERALD TM BIAGO

14 NISSAN

NISSAN PATROL JEEP

JEEP 5L6137020

02-- 7

MONTSERRADO

UNIT -118 FAULTY

ACP. PATRICK SMITH



LINE

DONOR

YEAR


# LNP

# RL #

COUNTY

ASSIGNMENT


15 NISSAN

PATROL JEEP

TD2-

176374

JNITCSY61Z

0543466

01-

108 105

MONTSE

RRADO

UNIT-

117

ACP. PRINCE

C. DAVID

16 TOYOTA

HILUX

PICK –UP

1HZ0509046

AHTFK22D308058173

MONTSERRADO

INTERPOOL FAULTY

DCP. CHARLES BLAKE

17 TOYOTA PICK – UP PICK -UP

MROFR22G100695919

43

MONTSERRADO

ZONE 7 BASE FAULTY

HAZEL QUAYE (CO -7)

18 TOYOTA

HILUX

PICK –UP

AHTDK22G-200004989

ERU - 23

MONTSERRADO ERU FAULTY

C/ INPS. FRANK J. MYAMDIDO

19 TOYOTA

HILUX PICK – UP

1HZ4164 AHTFK22G-003061442

02-173 67

FAULTY

20 T6 FORD RANGER

PICK – UP

6FPPXXMJ2PCK46408

02-198

80

BEYOUNG REPAIR N/A

21 TOYOTA

HILUX PICK – UP 525483T

AHTFK22G903061536

14

MONTSERRADO

LEGAL - 1 FAULTY LEGAL

22

NISSAN PICK – UP

PICK – UP

558934T

ADNCPUD22Z0044616

02- 234

128

MONTSERRADO

ZONE -9 BASE

FAULTY/ BEYOUNG REPAIR N/A

23 NISSAN

JEEP JEEP TC42-

172578

JNITCSY61Z0537519

01=111 106


24 TOYOTA

JEEP FORTUNER JEEP

UNIT- 116

FAULTY N/A

25 TOYOTA

HILUX PICK – UP

AHTFK22G903060810

02-161 45

FAULTY N/A

26

T6 FORD RANGER

PICK – UP

TD42214692

PF2HPCK43975

02-200 81

UNIT - 122


27 T6 FORD RANGER

FORD RANGER

PICK – UP

6FPPXXMJ2PCK49391

PF2HHPCK49391

02- 207 84

MONTSERRADO

UNIT - 165 FAULTY

JOHNNY Z. BAURYENNEH

28 TOYOTA

HILUX PICK – UP

6FPPXXMJ2PCK4939G

AHTFK22G-X03058631

04—14

MONTSERRADO FAULTY/ BEYOUNG REPAIR

Management Letter on the

Compliance Audit of the Liberia National Police (LNP)

For The Period Ended 30 June 2018.


EXHIBITS





EXHIBITS-1 : (LNP SCRAPED VEHICLES)

LNP BUS SCRAPED

LNP BUS SCRAPED

Ambulance (1)





LNP- PSU TRUCK SCRAPED

LNP TRUCKS SCRAPED

LNP TRUCK SCRAPED





LNP DONATED TRUCKS SCRAPED

LNP TRUCK SCRAPED

LNP TRUCK SCRAPED





LNP TRUCK SCRAPED

UNMIL QUICK IMPACT PROJECT, HAPPER CITY, MARYLAND COUNTY

LNP DEPOT 26 GATE, KAKATA, MARGIBI COUNTY





UNMIL QUICK IMPACT PROJECT, FOYA, LOFA COUNTY

UNMIL QUICK IMPACT PROJECT, SINJE, GRAND CAPE MOUNT COUNTY

AUDITOR GENERAL'S REPORT

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Transcript of AUDITOR GENERAL'S REPORT