1. Payments which exceeded Le14 billion were made from the Emergency Health Response and Miscellaneous Accounts without any supporting documents to substantiate the utilisation of such funds.
2. Payments that exceeded Le11billion were made from the same accounts without adequate supporting documents such as receipts, invoices, delivery notes, etc.
3. Payments were made to the Member of Parliament (MP) for constituency 93 in Goderich to carry out sensitisation activities even though an amount had earlier been paid to all seating members of parliament for similar activities.
4.An amount of Le161 million was given as loan to the civil society group ‘Health For All Coalition’ (HFAC) for scaling up of the response to the Ebola fight…the total loaned amount was made in the name of Charles Mambu instead of HFAC, the organisation which he represents. In addition, the loan was not documented and the repayment terms were not agreed between the ministry and HFAC.
5. Withholding taxes of Le526 million and US$70,500 were not deducted and paid over to the National Revenue Authority from payments to various suppliers and contractors.
6. Incentive payments to the sum of Le26 billions were made to various hospitals in the country for which returns were not produced to substantiate that such payments were made to healthcare workers.
7.A spot review of incentive payments at the Connaught Hospital revealed that the Republic of Sierra Leone Armed Forces and the Sierra Leone Police security personnel were included on the list of workers to receive hazard payment even though funds had been transferred to both forces to meet the deployment of their officers.
8. Procurement procedures were not followed for a number of contracts undertaken by the Ministry…there was a complete disregard for the law on public procurement in an emergency Situation.
9. Contracts were entered into without any clear guidelines on the specification of items required. Furthermore, contracts were badly drawn up as if to allow for additional costs to be incurred thereby preventing a transparent, competitive and cost effective procurement.
10. The Ministry failed to produce any documentation for contract agreements that amounted to Le17billion (including Le12.7 billion for the purchase of 50 vehicles and ambulances, Le2.7billion for the construction of the Port Loko Treatment Centre).
11. A review of the donations register and bank statements of the Health Emergency Response Account (No. 003001118285030109) held at the Sierra Leone Commercial Bank (SLCB), revealed that a number of donations totalled at Le1,670,000,000 were retuned dishonoured.