The Report of the Special Investigation Committee setup by the Plenary To Investigate Financial And Administrative Mal-Practices At The National Transitional Legislative Assembly (NTLA)

I. INTRODUCTION

Honorable ladies and gentlemen of this august body, the International Community, Local and International Press, fellow Liberians, Distinguished ladies and gentlemen. Plenary, which is the highest decision making body of this Assembly, on January 11, 2005, constituted a Special Committee to investigate a four count complaint letter written to Plenary against the leadership of the NTLA by thirty (30) members of the Assembly.

The four-count allegations include:

The manner and form the finances of the Assembly are being expended without priority and in total disregard to the Body (Plenary) and rules of the Assembly;

Failure for the Ways, Means and Finance and Rules and order Committee to make periodic reports to this Body as set out in the [rules], while the Ways, Means and Finance Committee in particular is engaged in unnecessary expenditure at the disadvantage of Plenary;

Failure by the leadership to allow the decision of Plenary to prevail as in the case of the amendment to the rules of the NTLA amongst several others; and

The Rules and Order committee becoming one man’s business, thereby depriving the Assembly of any information relating to our fuel/gasoline and allocation of materials for our offices.

Following that, the Committee Members took an oath and were given a special mandate to investigate the matter and submit findings and recommendations to Plenary for appropriate actions to be taken. Given this enormous task, the Committee immediately went into her room and strategize the entire investigation process thereby coming up with four phases for the scrupulous conduct of the investigation.

THESE PHASES INCLUDE:

Phase One:

The collection of documents from all witnesses (that is defendants and complainants), individual and institutions concerned. This phase also saw the general cross examination of all these witness. Documents collected include the following:

Received from Hon. Tapple E. Doe, Chairman, Committee on Ways, Means and Finance and Mrs. Elizabeth Pelham, Controller, NTLA, the following documents.

- Ten payroll copies,

- Three charts of remittances,

- Copies of vouchers on special allowances, general allowances, fuel & lubricants, foreign travels, and others,

- Letters of authorization,

- NTLA Budget allotment forms,

Received from Hon. Edward M. Kpulun, Chairman, Committee on Rules & Order the following documents:

- A listing of equipment and office supplies donated by the Chinese Government,

- Copies of report on the renovation of each of the nine statutory offices by the MOWEH Company,

- Copies of documents on the distribution of fuel/gasoline for honorable members and their staffs.

Received from Mr. Eugene Collins, Procurement Director the following documents:

- Copies of invoices and receipts for the purchase of pure drinking water,

- Gasoline/fuel for use by NTLA members,

- Copies of letters of complain against the Chairman on Rules & Order of few items he claimed are still kept.

Received from Mr. James Cargor, Maintenance Director the following:

- Invoices and receipts for the purchase of disinfectants, varnish, and water,

- Copies of the letter of complain against the Chairman on Rules & Order.

Received from Att. James R. Kaba, Chief Clerk the following:

- Copies of letters of Authorization and the Speaker’s Budget.

Received from Hon. Julius S. Parker, NTLA Staff Grievance Report.

Received from Hon. Dr. Fredrick S. Gbegbe, Rules Revision Report.

Received from Hon. Conmany B. Wisseh, Foreign Travel Report.

Received from Hon. Harrison N. Slewoin, Report from the sale of Iron ore from the Port of Buchana.

Received from the Personnel Director two different listings of employees of the NTLA along with a set of recommendations.

Received from the Speaker’s office copies of letters of excuse, documents on the US$1.5M for the purchase of vehicles for use by honorable members of the NTLA and a copy of his Budget after separation of the Assembly’s Budget from his; and

Received from complainants represented by Hon. George Koukou and others copies of vouchers and a set of letters of [complaint].

Honorable ladies and gentlemen, kindly be acknowledged also that the following documents were requested for by the Committee but were not received. They are:

- Copies of all cancelled checks of the NTLA,

- Processed and paid vouchers and all financial statements

- Budgetary allotments,

- Communications of authorization for all financial transactions in the name of NTLA all from the Ministry of Finance; and

- Allotments that had being approved including all other relevant financial records from the Bureau of the Budget.

During this phase also, all of the witnesses were generally cross examined followed by the submission of the Committee’s first report to Plenary.

Phase Two:

Phase Two of the investigation was mainly the careful examination of all of the documents in the Committee possession with the aim of identifying specifics for the actual cross examination of witnesses concerned.

Phase Three:

Based on the documents received, the following individuals and institutions were invited to answer specific questions, make clarifications, additional statements etc.

- Hon. Tapple E. Doe, Chairman, on Ways, Means and Finance

appeared on Tuesday, March 1, 2005 for cross examination. The Committee asked him on the procedure for authorization for the payment of funds at the NTLA. In his response, the Chairman said that authorization came directly to him from the Speaker, Hon. George Dweh, and in turn authorized the Comptroller to raise vouchers for payment. He also intimated that mode of authorization was either written or verbal.

Following this, the Committee, after viewing several vouchers that had been paid for medical assistance for NTLA members, for example Hon. Rudolph Sherman – USD 10,000.00, Hon. Sando Johnson – USD 16,000.00 (USD 7,000.00) Hon. Abu Turay – USD 2,000.00 including list of honorable members & staff that were given assistance by NTLA:

DATE	RECEIPENT OF ASSISTANCE	PURPOSE OF ASSISTANCE	AMOUNT GIVEN USD	OUTSTANDING
01/13/04	Roland Kaine	Father’s Death	2,000.00
03/02/04	Sando Johnson	Medical bill	7,000.00
03/02/04	Abu Turay	Medical bill	2,000.00
03/12/04	Yarfar Baikpeh	Father’s Illness	1,500.00
03/19/04	Josephus Dokie	Nimba Leg. Caucaus	5,000.00
03/26/04	Martine Johnson	Brother’s Death	500.00
06/01/04	Bartu Dorley	Medical bill	8,000.00
06/28/04	Cllr. David Nah	Medical bill	1,000.00
07/09/04	Director Henry Lewis	Death benefit	1,000.00
07/27/04	Ruth Ceaser	Refund against Geneva Trip	2,000.00
07/27/04	David Gbalah	Medical bill	1,500.00
10/08/04	David Saydee	Medical bill		7,300
12/08/04	Rudolph Sherman	Medical bill	10,000.00

The Committee inquired of the Chairman as to whether there was a policy of medical assistance to NTLA members. To this, Hon. Doe categorically said there is no policy for medical assistance. The decision to provide medical assistance and the amount of assistance is decided by the Speaker.

The Committee wanted to know the [extent] to which the Chairman was involved in awarding and executing contracts of the NTLA, particularly the MOWEH contract. Hon Doe indicated that he [knew] nothing about the MOWEH contract. He only saw MOWEH renovating offices in the Capitol Building and raised concern with the Speaker at which time the Speaker told him that MOWEH contract was inherited by this Assembly and that he Hon. Doe has not seen the copy of said contract. Hon Doe concluded by saying that he was instructed by the speaker, Hon. George Dweh to pay USD 150,000.00 to MOWEH. MOWEH informed him that he (MOWEH) was answerable to the Speaker. However, other contracts/arrangement for providing services, furniture and equipments to the NTLA have awarded to some NTLA members by the Ways, Means & Finance Committee. For example, see the following below:

Asked whether Ways Means and Finance was acting on authorization of Plenary, the Chairman said no. when quizzed as to what happened to allowances in the tone of USD 92,000.00 for honorable members and their staffs who were not seated, the Chairman replied that the Ways, Means & Finance [used] the amount for other purposes such as bathrooms, vehicle maintenance etc. although this was without the approval of the Assembly. Asked whether the Committee has submitted reports to Plenary as mandated by our rules that a quarterly report be provided the Chairman said that he regretted the Committee has being lackadaisical about making reports. As to provide minutes of committee meetings, he replied that they have had meetings but minutes were not provided. (See Minutes).

Following the testimony given by the Chairman of the Committee on Ways, Means and Finance, Hon. Tapple Doe, the Chairman of the Committee on Rules and Order, Hon. Edward M. Kpulum, was invited.

Count four (4) in the complaint submitted states that the Rules & Order was becoming a one man’s business, and so the Committee inquired of the Chairman on Rules and Order the frequency of Committee meetings and if minutes of those meetings were available. The Chairman responded that they have meetings only when it is necessary. However, there were no minutes available because since the dismissal of his Administrative Assistant, who was keeping the minutes, they have not had meetings for about five months now.

Asked whether his Committee knows anything about the MOWEH Contract or any other contract of the building, the Chairman responded in the negative and said that although by statutory mandate his committee is to ensure that work performed here by contractors be reviewed by his Committee, there were no delivery orders as MOWEH was acting upon the orders of the Speaker according to Hon. Kpulum.

However, the documents submitted by the Chairman of Rules & Order reveal the following:

1. Office and home of the Speaker USD 76,075.00

2. Office of the Deputy Speaker USD 51,610.00

3. Chairman on Executive USD 18,794.00

4. Chairman on Foreign Affair USD 17,019.00

5. Chairman on Ways, Means & Finance USD 14,995.00

6. Chairman on Rules & Order USD 14,409.00

7. Chairman on judiciary USD 14,525.00

8. Chairman on Maritime Affairs USD 9,360.00

9. Chairman on Peace/Implementation USD 13,484.00

10, Chairman on Contracts & Monopoly USD 3,830.00

11. Hon. Thomas N. Nimely USD 3,980.00

12. Joint Assembly USD 19,505.00

13. General Bathrooms USD 8,125.00

14. General works USD 1,185.00

15. Generator Rental USD 13,950.00

The Committee wanting to get the clear understanding of his Committee’s function, asked Hon. Kpulum to summarize it. In response, Hon. Kpulum indicated that its function was meanly to receive materials, equipment, etc, and distribute same among Assembly members and offices.

But the Committee had nothing to do with cash nor vouchers. Quizzed as to whether the assets of the Assembly are labeled, he responded in the negative. The Committee further wanted to know how the donation of office equipment and supplies from the Chinese government were distributed and on what criteria. The Chairman said, there was no criteria that he knew of as as the distribution of those equipments and supplies were done by the Speaker in he, Kpulun’s office. And 5the remaining items were turned over to the Deputy Speaker, Hon. Eddington Varmah, for the purpose opening an internet café. The recipients of the donation include:

NAME OF RECIPIENT ITEMS RECEIVED

1. Hon. George Dweh 1 laptop computer

1 desktop computer

and its accessories

2. Hon. Eddington Varmah 1 fax machine

3.Hon. Tapple Doe 1 desktop computer

and its accessories

4. Hon. Thomas Nimely 1. desktop computer

and its accessories

5. Hon. Stanley Kparkillen 1. desktop computer

and its accessories

6. Hon. Dr. Charles Clarke 1 fax machine

7. Mrs. Elizabeth Pelham 1 desktop computer

and its accessories

8. Mr. James R. Kaba 1 electric typewriter

9. All statutory committees chairpersons 1 staple machine each

along with 12 cases of

staple pins

10. 75 Honorable men 2 ream sheets each

11. Mr. James R. Kaba 3 ream of sheets

12. Mrs. Elizabeth Pelham 2 ream of sheets

Asked whether his committee has been making the statutory periodic reports to plenary, the Chairman responded that his committee has made three reports although there were no copies available. Further quizzed on the purchase and distribution of fuel/gasoline for the NTLA, he said that despite the passage of the 2004-2005 budget, the allotment for gasoline remains constant at (39000) thirty nine thousand united states dollars per month. He said based on the price of gasoline at the time, one could get 14000-15000 gallons of fuel/gasoline. However, this total, according to Hon. Kpulun, is both for Honorables and their staffs and the generator at the building. With regards to the 200,000 gallons of pure drinking water at the cost of (300,000LD) Three Hundred Thousand Liberian Dollars, the Chairman said he was not aware of it as he never saw the proformal invoice as required by the rules. He said, he heard about it but did not know about the arrangement. He however, confirmed that the water was delivered.

Asked why some honorable members to date have not been assigned offices, the Chairman indicated that before this Assembly the previous Legislators were sharing offices with up to four (4) persons in one room. However, currently few assemble have refused to share office space with colleagues.

In conclusion the Chairman on rules and other admitted that there are mal practices at the NTLA, but did not have the will to change things.

(SEE MINUTES)

Following the testimony made by Hon. Edward M. Kpulun, the comptroller of the NTLA, Mrs. Elizabeth Pelhan was invited. The concern that the NTLA budget is in “RED” and that allowances may not be paid as of March 2005 was raised by the Committed. The comptroller addressing the concern, indicated that the concern was not true that the budget was not in “RED”. She indicated that payment of allowances remains the same as no transfer has been made from the NTLA budget as far as she knows. Quizzed as to whom she gets authorization from to raise and process vouchers, the comptroller said that authorizations come from the chairman of Ways, Means & Finance and these authorizations may be written or verbal.

Asked whether in financial circles if it is prudent to act on verbal authorization to make payment, the comptroller said it was not prudent but she was doing it because of the circumstances.

Asked what happened to the allowances that were received for assembly members who were not seated totaling to US$92,000.00, the comptroller intermitted that the amount was used to purchase fuel, water and janitorial supplies based upon the authorization of the Chairman on Ways, Means and Finance, Hon. Tappleh E. Doe. The comptroller was requested to comment on petty cash issue. In commenting, she said that although not a budgetary line petty cash item is processed from others and such funds are again expanded based on the authorization of the Chairman on Ways, Means & Finance, whether written or verbal. She furthered that the US$19,600.00 to purchase the generator for the deputy speaker’s home also came from others.

Asked whether this needed plenary’s authorization, the comptroller answered no because Ways, Means and Finance Committee constitutes representatives from the fifteen counties and therefore plenary’s approval was not necessary.

With regard to the US$ 1.5m transfer, the comptroller said that since the amount was not [itemized] in our budget, it was charged to our budget with the hope of replacing it later. The Committee wanted to know about the US$ 227,692.00 received on behalf of the Assembly in October 2003, the comptroller in her explanation told the Committee after the payment of allowances an amount of US$ 80,000.00 was used to open two accounts at the Internal Bank, Liberia Ltd., one in United States dollar and the other in Liberian dollar in the amount of US$77,000.00 and the other L$ 133,000.00. Asked what has happened to these amounts, she said they have been used to purchase office materials, fuel and lubricants and the repairs of cars on the order of the Chairman of Ways, Means & Finance and that the US$ account has been closed.

The Committee in an attempt to establish the validity of the two travel listing of honorable members that were submitted by the offices of the comptroller and Ways, Means & Finance committee found that there were discrepancies in the two [listings]. The cases in point are both [listings] carry the same date, but one accounts for thirty members who have traveled, twenty members who have not traveled and [twenty-one] unaccounted for. Whereas, the other accounts for 54 members who have traveled and 22 have not traveled. In these instances, vouchers have been raised for these travels.

Following the testimony of the comptroller, Mrs. Elizabeth Pelham, the deputy speaker, Hon. Eddington Varmah, was invited. The deputy speaker was asked to tell the committee what he perceived as his function in the capacity as deputy speaker. In his explanation, he said his function is to assist the speaker and to act in his absence. He takes on the responsibility of the Speaker and also presides during his absence. He further said that until [recently], September 16, 2004, when the Assembly’s budget was separated from the Speaker’s budget and he was consequently requested to head and supervise the Assembly’s budget, everything was then globalized under the Speaker’s budget. Since then, he now [attests] to all vouchers of the Assembly that are prepared and approved by Ways, Means & Finance committee. Asked as to what happened to the balance allowances for Assemble members who were not seated for some time, the deputy Speaker said he was not knowledgeable as to what happened to balances amount. On the issue of allowances of Assembly members he said he instructed the comptroller to deposit said amount with the ministry of Finance with the appropriate flag receipt and that in the case or Hons. Sando Johnson and James Momo allowance deduction an instruction was given to have all money deposited in escrow until plenary decides what to do with the money. The Committee wanted to know if the leadership meetings were held and how often. The deputy Speaker intermitted that leadership meeting is scheduled for once a week but unfortunately this is not being implemented. With regards to minutes of such meeting, copies could be found in the office of the Speaker.

With respect to the [Ad hoc] Committee’s report, the deputy Speaker recalled that the leadership was mandated to implement the recommendations of Parker’s report. The reports of Hons. Wisse and Gbegbe were not put on the floor, while Hon. Harrison Slewoin’s report was read and sent over to the Committee on public accounts and expenditures, Hon. Stanley Kparkillen. Up to now that investigation has not been conducted.

The deputy Speaker alluding to the MOWEH contract, said that it was done by the predecessors of the Assembly and was still valid when they took over. Accordingly, MOWEH was to renovate the entire building, but unfortunately, he stopped upon completion of the nine statutory offices on the basis that the contract has been terminated. He had no idea as to which company replaced MOWEH, but only saw other people carrying on repair in the capital building. Asked as to who negotiate contracts on behalf of the building, he said Rules and Order is to conclude contracts and report to plenary but unfortunately that is not the case. With regards to the awarding of contracts to Assemble members, the deputy speaker admitted that this is a conflict of interest and he has never given any approval to such contracts. Quizzed as to what medical policy exists for Assembly members, the deputy Speaker said he did not know of any. He recently had to “foot” his own medical bill. However, in cases of emergencies like the case of Hon. David Saydee, where the plenary made a decision, such cases can be addressed.

With regards to the Foreign travel although the submission from the comptroller, indicated that he has traveled ten time, the deputy Speaker admitted only traveling eight times instead of ten times. Further quizzed as to whether he had reports on those travels, the deputy speaker in the negative. He clarified that reports to plenary are only in place if plenary were to approve all trips. In the absence of that reports are not made to plenary.

Following the testimony of the deputy Speaker, the Personnel Director, Mr. Dixon Nyemah and his deputy, Mr. John Collingwood were invited. In his general introduction the director of personnel said that there was a serious administrative mal practice and to this effect he has written letters to the Ways, Means & Finance but to no avail. He said he has not been given the opportunity to play his role as Personnel Director. He also said procedures are not being followed, but rather individuals make Personnel changes through the comptroller and not personnel. According to the Personnel Director, the actual number of employees including honorable and their staffs totals 1,158. However, there is another document which was [prepared] from the payroll indicating that there 1,165 employees. This, the director said he was surprised of. Quizzed by the Committee to tell the entitlements, per Diems and allowances of general staffs, the Personnel Director said he knows nothing about these things. He said personnel must be involved in educating the employees on their entitlements, per diems and allowances. However, he said this is all done between the Ways, Means & Finance and the comptroller’s office. The Personnel Director further said that salaries, allowances, and other benefits are determined by Ways, Means & Finance without the involvement of personnel. Consequently, you find accountants earning more than Directors who are managers. Commenting on the none-availability of ID cards for staffs, the Personnel Director indicated that although an agreement was reached between a company and the NTLA to pre-finance the processing of ID cards, 50% of which has been completed, the company is yet to be paid.

Following the testimony given by the Personnel Director, the Procurement Director, Mr. Eugene Collins was invited.

He was asked to summarize the procurement procedure at the NTLA. To this he said normally when there is a need to procure, he is informed and he intern compiles requisitions and alerts the Chairman on Rules and Order to order the payment and from there vouchers are prepared and sent to the Ministry of Finance. However, since the incumbency of Hon. Kpulun as chairman of Rules and Order, the procurement office is dormant. Vendors deal directly with Rules and Order for procurement. He is not aware of vouchers that go to the Ministry of Finance although he as Procurement Director suppose to sign supporting documents that are attached to such vouchers.

With regards to 400.000 gallons of pure drinking water for which two separate vouchers were raised, the Procurement Director said that he was only aware of 200,000 gallons that were paid for and delivered. In concluding, the Procurement Director said that all vendors are in direct contact with the Chairman on Rules and Order who procures and distribute materials without the procurement office’s knowledge.

Following the testimony provided by the Procurement Director, the maintenance Director, Mr. James Cargeor was invited. The Maintenance Director was asked to explain the maintenance procedure of the building and equipment. He said normally request for maintenance are submitted to Rules and Order, and procurement purchases the requisite materials. However, the maintenance of the generator is solely done by BEEVER, the supplier, without formal requests and quotations for such maintenance is responsible. Hence, he knows nothing about payment to BEEVER.

Following the testimony made by the Maintenance Director, Mr. George Haddad was invited. He was asked to provide relevant information on the NTLA vehicles that he had provided. In his explanations he said that the vehicles had been provided to the Assembly members in the following categories:

10 grand limited Cherokees

66 Laredo Cherokees

All at a total cost of US$ 2.649,248.70. However, because of the delay in the arrival of the Cherokees, 23 pajero Jeeps were substituted for some of the Grand Cherokees. Although these pajeros were at a higher cost, there were no extra costs charged to the NTLA. 2 pick-up trucks at the cost of US$ 26,000.00 per unit were also exchanged for Grand Cherokees. Asked how much he has received on the cars provided, Mr. Haddad said to date, he has only received US$ 1.5m and there is a difference of approximately US$ 1.15m. He further said that the other who wanted cars more expensive than the Cherokees had to pay the difference from their own accounts. Following the testimony of Mr. George Haddad, the Speaker of the NTLA, George Dweh took the stand. In his introductory remarks, the Speaker, like all other witnesses, did admit that there has been some financial and administrative mal practices and in an effort not to interfere with committees work, he has not been able to act accordingly. He agreed that there is no policy on medical assistance to NTLA members. However, in consultation with the leadership he has approved request that have come either directly to him or through the Ways, Means & Finance committee. Quizzed as to his knowledge of the MOWEH contract, he said that MOWEH was introduced to him by the formal Speaker, Hon. Nyondweh Mononkonmanah, who said that MOWEH had a contract and that he MOWEH had gone to supply furniture, rugs for offices, etc. It was upon the completion of this that he, Hon, Dweh authorized the payment against the contract.

Asked as to whether he knew of the awarding of contracts by the Ways, Means & Finance committee, he said that he was not aware and has never [authorized] such contract. Questioned on the distribution of items from the Chinese government, the Speaker said that he did not personally distribute those equipment as alleged by the chairman on Rules and Order. In fact, he said he had requested that the items be used to open an Internet café

Quizzed as to whether he authorized the Prestige Motor to exchange two of the Cherokees jeep with Pick-ups, he said that he himself inquired from Mr. Haddad what had happened. According to him, the two pick-ups were given at lower prices with differences given to the recipient all in the presence of the Chairman on Rules and Order.

PHASE FOUR:

Phase four of the investigation mainly consisted of the compilation of the results from the cross examination of witnesses, findings from documents, etc. and the typing of the final report.

II. FINDINGS:

Honorable Ladies and Gentlemen of this august body, based on the documents reviewed, statements made by complainants, the accused and other relevant personalities who appeared before the special investigation committee, the committee found strong evidence of administrative and financial mal-practices at the NTLA as evidenced by the following categories:

Administrative Mal-practice:

That each of the accused admitted that there were some lapses in

administrative practices;

That many of the decisions that have been taken by the administration

have not been guided by policy, for instance, medical assistance to

NTLA members and distribution of materials and equipments;

That there is no accountability for the assets of NTLA as evidenced by the non-labeling of equipments and furniture;

That major policy decisions taken by the Ways, Means & Finance Committee without the approval of plenary, for instance, the awarding of service and material contracts to individual NTLA members;

That rules which provide for the Ways, Means & Finance Committee to present quarterly report to plenary have not been adhered to;

That regular meetings of the committees on Ways, Means & Finance, Rules and Order and the leadership with minutes recorded have not been held as evidence by the non-viability of minutes;

That the Speaker, Hon. George Dweh, failed to bring on the floor the following adhoc committee’s reports. They include: Rules revision committee and foreign travel committee;

That the leadership failed to implement the recommendation of the staff grievances report as was mandated by plenary that there is none adherence to the procurement and maintenance procedure as the functions of these department are being usurped by both the rules and order and Ways, Means & Finance committees;

That there is no accurate record of personnel in the employ of the Assembly as evidenced by the conflicting number of personnel listings provided by the Personnel Director and the Comptroller;

That the Speaker, Hon. George Dweh, has selected delegates to travel to conferences without the import of plenary;

That the Ways, Means & Finance Committee has encouraged and supported conflict of interest by awarding contracts for services and supply of equipments and materials to Assembly members;

That the Speaker, George Dweh, has personally distributed donated items by the Chinese government on personal basis;

That the Speaker unilaterally allowed the continuation of the MOWEH contract without reference to the leadership and plenary;

That there is no proper coordination which would facilitate the adequate floor of information and full participation of each member of the leadership as evidenced by the lack of regular meetings.

Financial mal practices:

That the Ways, Means & Finance Committee Chairman, Hon. Tapple E. Doe and the comptroller, Mrs. Elizabeth Pelham admitted of financial mal practices at the Assembly;

That no financial policy has been put in place, even though the chairman of Ways, Means & Finance attempted to put one in place, according to him;

That payment voucher are raised on verbal or written instructions;

That allowances for honorable members who were not seated in the amount, US$ 92,000.00 was used by the leadership without the approval of plenary;

That the payment of US$ 150,000.00 to MOWEH upon the directive of the Speaker without the verification of the maintenance department as to the scope of work that had been done;

That a voucher raised and processed in an individual name and having that money distributed among others in addition to that individual. For example, although the US$ 16,000.00 voucher was raised and paid in Hon. Sando Johnson’s name alone yet when the funds were available he only received US$ 5,000.00, as Hon. Johnson admitted while the comptroller said he, Johnson received US$ 7,000.00;

That funds are being disbursed to individual without the issuance of receipt from the recipients. Case in point, the allege US$ 7,000.00 that was received by Hon. Sando Johnson from the comptroller has no receipt;

That there is a duplication of payments for items or supplies. For example, although a voucher for L$ 300,000.00 was being processed for 200,000 gallons of pure drinking water, water was still being bought at different costs;

That procurement procedures that require providing two to three [pro forma] invoices are not being followed as in some instances procurement has been done on a single proformal invoice that has been submitted outside of the procurement office;

That the US$ account that was opened at the beginning of the seating of the Assembly by the Ways, Means & Finance Committee, has been closed without accounting for the use of the funds;

That funds from the budgetary items of others have been [used] to purchase items that are not provided for in the budget. For example, the six Isuzu jeeps and the deputy Speaker generator without the acquiescence of plenary;

That vouchers are unilaterally raised without appropriate and adequate supporting document. For example US$ 50,000.00 for basic renovation and instillation of running water and US$ 200,000.00 for repairing equipment and cleaning of NTLA building;

That there are vouchers raised and processed without mentioning the users. A case in point is the US$ 26,000.00 voucher for the purchase of one Toyota Land Cruiser Prado without voucher number but with voucher code 5-1-01-2500-02;

That the number of times Assembly members traveled for which voucher were raised and paid were arbitrarily increased

III. COMMITTEE’S LIMITATIONS

Due to the volume of records that the committee had to go through, the number of individual that had to be interviewed, some at once, while other twice and along with their routine legislative functions, the time allotted by plenary for investigating and writing the final report was limited;

Despite the fact that communication dated as early as February 8 & 9 2005, addressed to Hon. Lousini Kamara, minister of Finance and the Director of the Bureau of the Budget respectively requesting for relevant documents such as:

- cancelled checks

- processed and paid vouchers for the NTLA

- financial statements for budgetary allotments and

- communication authorizing the Ministry of Finance to carry out financial transactions in favor of the NTLA.

Unfortunately up-to-date, the committee has not received these relevant documents from these agencies. Therefore, the finding and recommendations of this committee must be viewed in the context of these limitations.

IV. CONCLUSION AND RECOMMENDATIONS:

In conclusion, the committee has found that there have been Administrative and Financial mal practices at the NTLA as has been indicated in the four counts complain and the findings in this report.

On the basis of the findings and in the light of these limitations, we are pleased to make the following recommendations:

That all adhoc committees’ reports that have not been brought before plenary should be brought for discussion effective immediately. They include the revised rule and the foreign travel reports;

That plenary ensures that recommendations from the staff grievances report be implemented as mandated;

That plenary ensure that the committee on public account and expenditure investigates the report on the sale of the iron ore from the port of Buchanan immediately and report to plenary as mandated;

That all contract awarded to NTLA members through the Ways, Means & Finance Committee that did not meet the approval of plenary be considered null and void;

That all contracts that will be entered into by the Assembly and individual or entity must be reviewed by the committee on contract and monopoly and be approved by plenary;

That all authorizations for payments to Ways, Means & Finance be written;

That all policies regarding procurement, hiring of employees and the determination of their entitlements, salaries etc must be straightly adhered to;

That all travels that will be made in representation of the Assembly by Assembly members must be approved by plenary and not the Speaker;

That the set standard for personnel services must be straightly adhered to;
That plenary ensures that the remaining US$ 38,000.00 for the purchase of Isuzu jeeps from Hon. Julius S. Parker be used to purchase ten smaller cars for all of the Directors of the NTLA and not few;

That all vouchers, except those for salaries, allowances, fuel/gasoline, and local travel raised but not processed be withdrawn immediately from the Ministry of Finance and cancelled;

That the budgetary allotment under others should not be expanded except with the approval of plenary;

That plenary ensures that employees and staff of the NTLA are properly identified;

That contracts must not be awarded to companies own by Assembly members who are also members of the statutory committees;

That a set of standard policy be pt into place in order to avoid the repetition of any future financial and administrative mal practices in the NTLA; and

That finally, based on the fact that there are gross Financial and Administrative mal practices at the National Transitional Legislative Assembly (NTLA) herein mentioned, the special investigation committee hereby recommends to plenary, which is the highest decision making body of the Assembly to take appropriate action in order to remedy this situation.

Done this __________ day of March AD 2005 in the city of Monrovia.

V. MEMBERS OF THE COMMITTEE ARE:

_________________________________________

Hon. Isaac F. Mannah, Sr.

CHAIRMAN

_________________________________________

Hon. Clarice Alpha Jah

CO-CHAIR

_________________________________________

Hon. Nelson Wah Barh

SECRETARY

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Hon. Dr, Fredrick S. Gbegbe

MEMBER

DATE	PAYEE	VOUCHER # NTLA	PURPOSE	INTEREST	VOUCHER AMOUNT USD	PAID	OUTSTANDING USD
11/14/03	MOWEH LIB LIMITED	Pv oo5	Reconst. & improvement works	NTLA	150,000.00	150,000.00
01/06/04	Mulbah European Motors	Pv o18	Transportation	Hon. James Momo & Sando Johnson	85,000.00	85,000.00
01/06/04	Office outlet	Pv 026	Office equipment	Hon. Tapple Doe	37,800.00	37,800.00
03/26/04	Bolson Corporation	Pv 056	Generator	NTLA	30,000.00	30,000.00
04/20/04	Staple Stationary	Pv 060	Office materials & supplies	Hon. Renney Jackson	19,998.00	19,998.00
06/08/04	Office outlet	Pv 090	Office equipment	Hon. Tapple Doe	38,000.00	-	38,000.00
06/08/04	Bolson Corporation	Pv 091	Office materials & supplies	NTLA	45,000.00	-	45,000.00
06/08/04	BEEVER Company	Pv 092	Generator	Hon. Eddington Varmah	19,600.00	19,600.00
06/08/04	MANCO Lib. Limited	Pv 093	Transportation	Hon. Julius Parker	48,000.00	48,000.00
06/10/04	FOANEH Services	Pv 088	To Hons. For their office renovation	Hons. George Koukou, E. Juah, J. Biney, & Y. Baikpeh	21,726.00	21,726.00
06/29/04	Staple Stationary	Pv 105	Office materials & services	Hon. Roland Kaine	45,825.00	-	45,825.00
11/01/04	LIBAFFIC Assoc.	-	Gasoline	Hon. Charles Clarke	2,025.00	2,025.00
12/01/04	LIBAFFIC Assoc.	-	Gasoline	Hon. Charles Clarke	2,025.00	2,025.00
12/22/04	MAK Inc.	Pv 160	Renovation & Equipment	Hon. Stanley Kparkillen	50,041.00	-	50,041.00
	Total				595,040.00	416,174.00	178,866.00