2018
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Reports Curbing Salary Double Dipping in MDAs

The Anti-Corruption Commission Reports on Curbing Salary Double Dipping in MDAs' through Systems Examination of Personnel Management - Focusing on Staff Attendance, Monitoring and Payroll Management.

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3. 3 ACRONYMS ACC Anti - Corruption Commission AMS Attendance Monitoring Systems DHMT District Health Management Team GoSL Government of Sierra Leone HQ Headquarters HRMO Human Resource Management Office ICT Information and Communication Technology IFMIS Integrated Financial Management Information System MAFFS Ministry of Agriculture Forestry and Food Security MCH/AIDE Maternal and Child health Aide MDAs Ministries, Departments and Agencies MOHS Ministry of Health and Sanitation NASSIT National Social Security and Insurance Trust NGOs Non - Governmental Organi zation SECHN State Enrolled Community Health Nurse SRN State Registered Nurse W/U Western Urban

5. 5 1.0 BACKGROUND Corruption has immersed its head in every facet of our public service operations. The payroll systems and the activities related to the management of our human resources have been fraught wi th elements of dishonesty, giving birth to ghost workers; double dippers; and inactive staff members in the public/civil services. Since 1998 to 2016, several projects, funded by governments of Sierra Leone and development partners in dealing with the cle ansing of the payroll have been rolled out. In each of the payroll scrutiny, remarkable gains were made to minimize wastage of wages on ghost employees. For example, within the period 1998 to 2000 a huge number of 6,181 persons were removed from the payrol l systems and government saved US$ 3,600,000 annually. The outcome of these exercises adequately informed the decision of Government to install the ICT infrastructure called the IFMIS (Integrated Financial Management Information System). However, these s alient efforts have not been able to deal with ghost employees in its entirety. With all of the aforementioned efforts, the ACC has not been actively involved in the processes. This may have resulted to the challenges we are still encountering in the payr oll system . Issues of acts of corruption relating to fictitious names on payroll; leave of absence of workers without due process; people engaged in illegal dual employment; due retirees still on normal payroll; perpetual absenteeism or abandonment of pos ts were still on the rife. Quite recently, in 2016, the MOHS carried out the exercise of cleaning the payroll for inactive staff and subsequently removed 427 ghost workers from their pay voucher. Reports also received and validated through investigations by ACC on 52 unscrupulous staff who abandoned their duties in the public service for other jobs in NGOs whilst receiving government salaries for non - service rendered; serves as testament of double dipping and complete lack of staff Attendance Monitoring Sy stem (AMS) in certain MDAs; coupled with irregular updates of the payroll systems at the office of the Accountant General. It is evident from the ACC ’ s investigations that there was a failure on the part of the employees and administrative heads of the MD As to comply with due processes in human resource management. ACC ’ s investigations also proved that some have abandoned government jobs for over 12 years but have been illegally receiving salaries for this long period. As a result,

20. 20 The evidence in the table above shows that over 50% of the staff who have abandoned their posts have engaged in other jobs. Whilst some staff salaries have been stopped after abandoning job for several months, as at April 2018, close to 45% are still recei ving salaries from GOSL payroll without working. Evidence also show that some have left the shores of the land and permanently resident overseas, whilst the whereabouts of others were never known. This is a deliberate violation of the civil service code. S alaries paid in respect to abandoned staff cannot be unconnected to the following: 1. Lack of proper attendance monitoring systems 2. Dishonest behavior on the part of abandoned staff 3. Dishonesty of line Managers or Supervisors of staff. Dishonest behavior of administrators of AMS for health service delivery. The AMS has a system of tracking people who have abandoned their jobs and this information should reach the payroll systems for action. However, the exercise proved that operatives of the AMS are compromis ing with the set standards, aims and objectives of the AMS initiative. Enforcement of the AMS policy is required to prevent wastages. This grave challenge is costing government a lot. The table above indicates that over 1.473Billion Leones have been paid as salaries to people who have not been working. Measures need to be put in place to recover these monies. 3.4 RETIREES AND DECEASED STAFF Despite government efforts to clean the payroll and ensuring that civil servants who have reached the statutory retirement age of 60 removed, we still have people who are due for retirement, but their names are still on the payroll. The table below indicat es that over 60% of the staff identified in the payroll are between the age 61 - 87 years. As at April 2018, 40% of the names in the said table are still receiving salaries. As a result, Government has paid over 1.3Billion as salaries to those who are due a nd overdue for retirement. This challenge has its own implications. It restrains government to address the problem of unemployment and promotions in the civil service. Therefore, there is an urgent need for government to overhaul the entire payroll systems to weed out retirees and to install an automated mechanism to notify the payroll on retirement.

31. 31 4.0 CONCLUSIONS Better Payroll management and efficient attendance monitoring systems are very strategic in addressing the issue of ghost workers, inactive workers, absenteeism, double dipping etc. Despite several efforts, the exercise proved that government has not been able to match monthly pay package to staff attendance. That is why we still have evidence of staff who have abandoned posts for long period and their salaries are still running, staf f who are dead or retirees ’ names are still active on our civil service payroll systems as a result, government has blindly spent over the Le 2.843Billion. Although mechanisms have been put in place to convey data on staff attendance and other related hum an resource management issues in the health sector, there is still a challenge of data integrity. Data manipulations were clearly evident in the health delivery AMS; its happened at service delivery level, at headquarter level, at HRMO level or at Accounta nt General ’ s Department level. The worst situation is in the Agriculture sector. No ICT mechanism in place at the moment, so salaries of deceased staff or retirees or abandoned staff were still running or sometimes names are removed after several months of payments. Those who proceed on unauthorized leave have the tendency to create serious vacuum and undue pressure on the lean staff available particularly on critical service delivery entities like health and agriculture. This practice has conflicted with t he civil service code and regulations of public workers. Reliability of staff data remains to be a challenge in the two Ministries. Inconsistencies in data may result to poor planning and wastage of government meagre resources on ghost workers or inactiv e workers. As a law enforcement agency, it is but prudent to enforce the recovery of monies paid to staff who have abandoned their work. Also implementing the recommendations below may address these issues and forestall future occurrence.

9. 9 3.2 ATTENDANCE MONITORING AND THE PAYROLL MANAGEMENT 3.2.1 Attendance Monitoring In a well - organized work setting, staff attendance is inextricably linked with the payroll management system. In other words, payment of salaries is exclusively informed by processed data on staff attendance. A programmatic attendance monitoring remains a big challenge for the public sector in Sierra Leone and this is posing serious threat on the payroll system leading to the inability of government to comprehensively deal with the issue of Ghost workers, inactive staff, unauthorized leave etc. Albeit attendance monitoring has improved in the l ast six months in the MOHS compared to other mega Ministries. The MAFFS only limits its attendance monitoring tool to ledgers whilst, MOHS in addition to the use of ledgers now has a digital web - based IT infrastructure to enhance the collection of data on attendance and other general staff issues monthly. Until recently the personnel management at the MAFFS was in shambles. The deployment of Human Resource Management Officer at headquarters have seem to improve personnel management activities in areas suc h as records keeping, appraisals, etc However, attendance monitoring and updated staff list information remain to be a challenge. The ministry is still using ‘ Orthodox Manual System ’ of signing the attendance register. It is still difficult to link staff a ttendance and actual monthly pay package. Therefore, government loose huge amount of money for the payment of wages to staff who proceed on unauthorized leave, abandoned jobs or are irregular to work. The Attendance Monitoring System (AMS) for health service delivery was designed primarily to track attendance of health sector workers thereby identifying workers who regularly miss work without authorized permission and ‘ ghost workers ’ . The AMS also track cases of death, transfer, retirement, leave, res ignation, unassigned staff etc. The monthly attendance summary submitted by health facilities are submitted to the Human Resource Directorate for action/sanction such as suspension of salaries for unauthorized absenteeism or abandonment. For example, in December 2017, 356 healthcare workers were identified as having an unauthorized absenteeism; out of this figure, 47 workers were sanctioned, and government saved Le 36.8millions. Below are some of the challenges identified:

1. 1 Curbing Salary Double - Dipping in MDAs through Systems Examination of Personnel Management – Focusing on Staff Attendance Monitoring and Payroll Management THE DEPARTMENT OF SYSTEMS AND PROCESSES REVIEW SEPTEMBER, 2018

32. 32 5.0 RECOMM ENDATIONS Based on the findings above, the following recommendations were proffered: 1. That Ministry of Health and Agriculture should ensure the recovery of ALL monies paid in respect of staff who abandoned their posts. Such repayment should be done into th e Consolidated Revenue Fund through ACC. 2. That AMS using the ICT infrastructure should be established at all MDAs supported by a daily biometric attendance or an improved paper - based attendance monitoring system. 3. That the HRMO and the Accountant General ’ s Department be directly linked to the AMS. This is to reduce the delay in acting on nonattendance and other HR related matters. 4. The payroll system should be overhauled and linked to the NASSIT database both having features of automated (prior and actual) r etirement notice indicators. 5. The Human Resource Department of MDAs should have a system of collecting data on the number of staff per entity; per district on a monthly basis. 6. Human Resource Department should conduct a regular tour possibly on a quarterl y basis on personnel matters to verify, update and manage staff data. 7. The HRMO in collaboration with MDAs should develop a study leave policy to regulate the rampant application of study leave and to also fast track approval processes. 8. To optimize the eth ical behavior of AMS staff, the ACC in collaboration with MOHS should conduct a training on ‘ Ethics in Data Management ’ this is to address data manipulation of the AMS. 9. The Accountant General and HRMO should establish a regular payroll monitoring system w ith a monthly report on the following indicators: No. Of Retirees; No. Of Deceased staff, No. Study Leave with or without pay; No. Of staff Resignations; No. Of unauthorized leave or abandonment. Etc 10. The payroll system should be modified so that it is abl e to produce consolidated data on staff numbers by job title and grade at facility, district and central levels. This is important for effective human resource management and workforce planning. 11. The payroll module of an IFMIS needs to be continually monitored and updated to ensure that data fields critical to functionality (particularly for the dates of birth or grade data) are populated with complete and accurate data derived from reliable data s ources.

7. 7 2.3 Double Dipping/Dual Employment This is a practice where workers surreptitiously engage in two employments receiving two salaries from the same employing body and/or a private establishment without following due processes as dictated by their conditions of service or service code. Ques tions that lead to the identification of double dippers or those engaged in illegal dual employment were asked at every district outfit visited. The team also relied on intelligence from line Managers, Supervisors, colleague workers and the community peopl e on suspected staff engaged in double dipping and illegitimate dual employment. 2.4 Limitations The Ministry of education was invariably skipped for this exercise. Although the team had engagement with the Permanent Secretary and other key stakeholder s in the Ministry, monitoring activities were terminated because of the following: 1. No data was available on the current number of teachers and schools at district levels; this could have helped us verify data collected at headquarters. 2. Data for teachers on other interested variables such as abandonment, unauthorized movements, deaths, retirements, study leave etc. were not available. Therefore the team couldn ’ t make any analysis in respect to the Ministry of Education. 3.0 KEY FINDINGS 3.1. STAFF DATA CONSISTENCY 3.1.1 MINISTRIES AND HRMO DATA INCONSISTENCY AS AT DECEMBER 2017 The table below clearly indicates staff data inconsistencies, with a variance between HRMO and the Ministries. The ideal mechanisms established to update payroll systems has not been effective. HRMO distributes payroll update form to MDAs at the beginning of every month the filled forms are processed, inputed into the payroll management software of the Accountant General for action. The monitoring exercise revealed the following challenges:  MDAs - Irregular monthly distribution of update forms to MDAs  HRMO - Irregular monthly submission of filled update forms by MDAs  Staff data at MDAs headquarters are not meeting real time up date  Variance of verified data on number of staff at districts level when compare to data provided by Headquarters for each district.

6. 6 Government has been losing huge amount of money unnoticed. The overall recovery to be made from the said investigations amounts to Le 1,087,738,165.00 Against this backdrop, the Systems and Processes Review Department (SPRD) of the ACC carried out systems examination of personnel management; particularly focusing on staff data, attendance monitoring and staff verification to ascertain the veracity of staff attendance in direct relationship with the payroll management systems. This intervention will invariably complement government ’ s effort to streamline the wage bill of this country by str engthening/creating systems and processes that will serve as deterrents to the existence of ghost employees, inactive staff and illegal dual employments. 2.0 THE METHODOLOGY 2.1 Personnel Management and Attendance Monitoring This activity was a pilot in tervention that focused on t hree MDAs - Health, Agriculture and Education. Inception meetings were held with senior members of the said Ministries including but not limited to the Permanent Secretaries, Directors of Human Resources and personnel management at headquarter level and district heads in the regions respectively. Data was collected from selected districts in the country. Staff list and payroll were collected from the M inistr ies , the HRMO and the A ccountant General ’ s Office. This was to have a holi stic picture of what obtains in the management of staff across the country. Analysis w as made on the consistencies and reliability of staff data ; practices and procedures in the management of personnel and its attendance monitoring system s in the three MDA s . A random selection of departments/sub – entities to verify the existence of staff and their attendance was carried out. The team focused on three working documents viz: 1. Staff List - at District, HQ, and HRMO 2. Attendance Register - at Outfits in Western Area and the Provinces 3. Payroll - at Accountant Generals ’ Department 2.2 The Management of the Payroll System Payroll data was collected from the Accountant General’s department and a thorough analysis was made on its contents in relation to Agricultur e and Health sectors.

10. 10  The Accountant General and the HRMO do not have any direct electronics link with MOHS attendance monitoring system. As a result, salaries are still being paid on behalf of staff who have abandoned their jobs for 2 or more years or have retired or dead.  Th ere is no mechanism in place at the MAFFS to advice monthly payment of staff based on attendance monitoring.  In the regions, some Hospitals and DHMT do not have trained and qualified Human Resources management personnel. M&Es have been performing such fun ctions  In the MAFFS, personnel management functions are done by the District Agricultural Officers and some do not have the requisite HR management skills.  Poor coordination between the Ministries and HRMO in navigating information about staff. 3.2.2 Payroll Management The payroll of the public service of Sierra Leone is managed by the Accountant General ’ s Department of the Ministry of Finance. The Accountant General heavily relies on the HRMO to update the payroll on a monthly basis. However, MDAs staff pa yroll update forms have not been regularly forwarded to HRMO and therefore payments are made blindly in respect of existing names in the database of the Accountant General without recourse to the actual existing staff in each MDA say for every month. Cons equently, government losses huge money on staff who may have died months back or abandoned their jobs. Below are some of the issues identified from the payroll reviewed. 1. It is not link to the attendance monitoring systems of MDAs 2. It does not notify retire ment of staff 3. One pin code used by two or more personnel 4. Suspected names that are below the civil service work age - breaching the Sierra Leone Civil Service Rule 2.21 5. We still have names on the payroll that are overdue for retirement 6. The payroll syste m is not linked with NASSIT scheme. It was proven that there were staff who operate with two different age at each end - the age in the database of the payroll is different from the age in the NASSIT scheme.

30. 30 69 Sinikka Bangura 133362 State Registered Nurse Bo Government Hospital 70 Ramatulai Barrie 132041 State Registered Nurse Bo Government Hospital 71 Florence Gouldson 132791 State Registered Nurse Bo Government Hospital 72 David Kamara 126552 State Registered Nurse Bo Government Hospital 73 Francess Kamara 133345 State Registered Nurse Bo Government Hospital 74 Mamawa Nyanga 133427 State Registered Nurse Bo Government Hospital The due process to proceed on study leave has not been followed. This has been problematic for both ministries. The exercise proved that staff applied for study leave and shortly proceeded on such leave without receiving approvals. Approvals come from HRMO through the Ministry ’ s headquarters. The blatant violation of Rule 6 of the Civil Service Regulation has leveraged negatively on service delivery across MDAs. Vacuums are created without having any proper arrangements to fill the space created by the staf f who have proceeded on leave.

2. 2 TABLE OF CONTENTS ACRONYMS ................................ ................................ ................................ ................. 3 EXECUTIVE SUMMARY ................................ ................................ ........................... 4 1.0 BACKGROUND ................................ ................................ ................................ ..... 5 2.0 THE METHODOLOGY ................................ ................................ .......................... 6 2.2 The Management of the Payroll System ................................ .............................. 6 2.3 Double Dipping/Dual Employment ................................ ................................ ..... 7 3.0 KEY FINDINGS ................................ ................................ ................................ ...... 7 3.1. STAFF DATA CONSISTENCY ................................ ................................ ........ 7 3.1.1 MINISTRIES AND HRMO DATA INCONSISTENCY AS AT DECEMBER 2017 ................................ ................................ ................................ . 7 3. 1.2 INCONSISTENCY IN NO. OF STAFF OF MOHS AT DISTRICT, HQ & HRMO - DECEMBER 2017 ................................ ................................ ...................... 8 3.1.3 INCONSISTENCY IN NO. OF STAFF OF MAFFS AT DISTRICT, HQ & HRMO - DECEMBER 2017 ................................ ................................ ...................... 8 3.2 ATTENDANCE MONITORING AND THE PAYROLL MANAGEMENT ........ 9 3.2.1 Attendance Monitoring ................................ ................................ ................ 9 3.2.2 Payroll Management ................................ ................................ .................. 10 3.2. 2.1 SAMPLE OF MAFFS STAFF THAT ARE BELOW THE CIVIL SERVICE WORK AGE ................................ ................................ ...................... 11 3.3 NAMES OF STAFF IN THE MINISTRIES OF HEALTH AND AGRICUL TURE WHO HAVE ABANDONED THEIR JOBS RECEIVING SALARIES ................................ ................................ ................................ .................. 13 3.4 RETIREES AND DECEASED STAFF ................................ ................................ 20 3.4.1 RETIREES – HEALTH & MAFFS ................................ ............................ 2 1 3.4. 2 DECEASED STAFF – HEALTH & MAFFS ................................ ....... 25 3.5 RESIGNATION - HEALTH ................................ ................................ ............. 27 3.6 List of MOHS Staff on Study Leave without Official Approval ....................... 28 3.7 SUMMARY OF KEY FINDINGS .................... Error! Bookmark not defined. 4.0 CONCLUSIONS ................................ ................................ ................................ .... 31 5.0 RECOMMENDATIONS.................................................................32

27. 27 3.5 RESIGNATION - HEALTH No First Name Surname PIN CODE Designation District Reported Date of Resignation Date Salary Stopped Net pay # of months paid after resignation amount to be recovered Comments 1 Salieu Musa Kamara 131910 Pharmacist WA/U Dec - 17 salary still being paid 1,662,562 3 4,987,686 2 Pearce Harolda Onike Octavia 129576 SECHN Kono Dec - 17 Apr - 18 1,405,606 2 2,811,212 3 Adama Agatha Mansaray 124852 SECHN Kono Dec - 17 Apr - 18 788,203 2 1,576,406 4 Gbenda Florence Finda 126629 Nursing Aid Kono Dec - 17 Apr - 18 509,689 2 1,019,378 10,394,682.0 The table shows a snap shot of salaries been paid in respect to people who had resigned after 2 to 3 months. As at April 2018 salaries are still being paid to one those resigned.

8. 8 Table 1 : Inconsistency in the Total Number of staff at MoHS, MAFFS and HRMO as at December 2017 3.1.2 INCONSISTENCY IN NO. OF STAFF OF MOHS AT DISTRICT, HQ & HRMO - DECEMBER 2017 No DISTRICT Number of staff at HQ Number of staff at district level Number of staff at HRMO Staff Variance between HQ & HRMO Staff Variance between HQ & District 1 Bombali 769 565 77 692 174 2 Kenema 834 764 74 760 75 3 Portloko 596 415 47 549 172 Table 2 Staff recorded at MoHS - HQ, HRMO for sample districts 3.1.3 INCONSISTENCY IN NO. OF STAFF OF MAFFS AT DISTRICT, HQ & HRMO - DECEMBER 2017 Tables two and three above clearly indicate the variation of staff data across all levels in MoHS and MAFFS. It can be deduced from the evidence available in the tables above that staff data is not updated at either Headquarter level or at the HRMO. It can also suggest that staff are illegally deployed in locations without due process (as in the case of unassigned staff). This inconsistency in data has the propensity to cost government huge amount of money on a monthly basis. Therefore, an improved system t hat will assure reliable and real - time updated staff data is needed now more than ever to help government operate a realistic payroll. Ministry MINISTRY DATA HRMO DATA VARIANCE Comments No. of Staff of Ministry of Health 9979 9577 402 - More staff on the MOHS list than HRMO - A need for regular update No. of Staff of Ministry of Agriculture 911 1036 (125) - more staff on HRMO list that MAFFS - A need for regular update No DISTRICT Number of staff at HQ Number of staff at district level Numbe r of staff at HRMO Staff Variance between HQ & HRMO Staff Variance between HQ & District 1 Bombali 52 83 56 - 31 - 4 2 Kenema 47 122 24 - 75 23 3 Portloko 72 78 11 - 6 61 Table 3 Staff recorded at MAFFS - HQ, HRMO for sample districts

4. 4 EXECUTIVE SUMMARY For several decades, the GoSL has been grappling with the challenge of dealing with absenteeism; extraction of ‘ ghost workers ’ and inactive staff members from the public service payroll. This challenge has been underpinned by lack of effective attendance monitoring systems and dishonest behavior of employees and their line supervisors or operatives of the payroll systems. This perenni al problem has been costing government huge amount of much needed funds on a monthly basis. This assertion was corroborated by an investigation into ‘ allegation of salary double dipping ’ carried out in 2017 by the ACC and in such intervention the Commissio n recovered on behalf of government over One Billion Leones. In view of the above, the Monitoring and Compliance Unit of the ACC carried out this exercise to examine practices and procedures in the management of staff attendance, the payroll systems and other related human resource management regimes. The monitoring team piloted two MDAs - Ministries of Agriculture and Health, and focused on the following: Staff List - at District, HQ, and HRMO; Attendance Register - at Outfits in Western Area and the Provinces; Payroll - at Accountant Generals ’ Department. Data on staf f management and attendance was collected from all regions, verified and analyzed. Below are the summary of key findings:  The mechanisms established to update payroll systems has not been effective  Staff data at MDAs headquarters and HRMO are not meeting r eal time update  The Accountant General and the HRMO do not have any direct electronics link with MOHS attendance monitoring system. As a result, salaries are still being paid on behalf of staff who have abandoned their jobs for 2 or more years or have ret ired or dead.  There is no mechanism in place at the MAFFS to advice monthly payment of staff based on attendance monitoring. Below are other key issues identified and the recoveries expected. The challenges above may be ameliorated by critically looking at the following key recommendations:  That AMS using the ICT infrastructure should be established for all MDAs supported by a daily biometric attendance or an improved paper - based attendance monitoring system.  That the HRMO and the A ccountant General ’ s Department be directly linked to the AMS. This is to reduce the delay in acting on nonattendance and other HR related matters.  The payroll system should be overhauled and linked to the NASSIT database both having features of automated (prior and actual) retirement notice indicators.  The HRMO in collaboration with MDAs should develop a study leave policy to regulate the rampant application of study leave and to also fast track approval processes.  A robust periodic monitoring of the pay roll systems. It is imperative that this intervention will invariably complement government ’ s effort to streamline the wage bill of this country by strengthening/creating systems and processes that will serve as deterrents to the existence of ghost emplo yees, inactive staff and illegal dual employments. NO. AREA OF FOCUS NO. OF PERSONS INVOLVED/SAMPLED AMOUNT INVOLVED/TO BE RECOVERED MOH S MAFFS Total 1 Sample of names below the age 18 in the Civil Service Payroll - 50 50 29,917,345.0 2 Names of staff who abandoned their jobs but receiving salaries 7 5 10 8 5 1,473,437,197.0 3 Names of retirees who have been receiving salaries 16 31 47 1,304,210,202.0 4 Names of deceased staff for which salaries were paid in their names 7 11 18 25,450,982.0 5 Names of people who resigned but salaries were paid to them 4 - 4 10,394,682.0 6 MOHS staff on study leave without official approval 74 - 74 - 7 Sample of staff who operate with two different Age on the payroll and the NASSIT Scheme 8 - 8 - Grand total to be recovered Le 2,843,410,408.0

26. 26 13 Rugiatu Turay 142809 Offscale Mda3 MAFFS Portloko Dec - 17 salary still being paid 3 544543 1,633,629 14 Sulaiaman Kamara 142866 Offscale Mda3 MAFFS Portloko Dec - 17 salary still being paid 3 563543 1,690,629 15 Bai Bai Bangura 143008 Fireman Driver MAFFS Portloko Dec - 17 salary still being paid 3 559099 1,677,297 16 Josep A Koroma 142645 Agric Instructor MAFFS Portloko Dec - 17 salary still being paid 3 508099 1,524,297 17 John Shar Manga 132663 Offscale Mda8 MAFFS Kenema Dec - 17 Apr - 18 2 1204260 2,408,520 18 Francis Sam 127255 Offscale Mda4 MAFFS Kenema Dec - 17 salary still being paid 3 579919 1,739,757 Total Amount to be Recovered 25,450,982.0 Timely update of the payroll remains to be a challenge. The table above shows information about staff takes unbearable time t o hit the payroll systems. Blames are spew at all levels - the line Managers or authorities at Headquarters of Ministries; or HRMO delay in passing on the information to the payroll system; or operatives of the payroll systems may delay in taking action to update the payroll base d on the information available. Evidence in the table above shows actions are taken late on deaths after 2 to 3 months of cases being reported. The exercise also proved that salaries are still paid to people who have reportedly died for over 3 months. This is indicated by 40% in the table above. The total am ount paid in respect to deceased staff is over 25 Million Leones from January to April 2018 for both Ministries under review.

12. 12 Sample of Staff at MOHS with Age on the Payroll Different from other on the NASSIT Scheme No Pin code First Name Surname Designation Date of Birth - Payroll Date of Birth in Nassit Number Age Diff. (# Yrs) between payroll & NASSIT Duty Station 1 102596 Priscilia Saffa Community Health Assistant 1977 - 09 - 22 S0101 19760923 0021 1 Bo Government Hospital 2 102907 Patricia Jusufu Community Health Assistant 1970 - 12 - 25 E1108 19671225 0048 3 Bo Government Hospital 3 102994 Veronica Kamara Maternal and Child Health Aide 1970 - 02 - 15 S0108 19680215 0042 2 Bo Government Hospital 4 104973 Kelfala Bangura Community Health Officer 1975 - 08 - 26 S0202 19760826 0013 1 Bo Government Hospital 5 105746 Baindu Momoh State Enrolled Community Health Nurse 1978 - 08 - 24 S0109 19720824 0023 7 Bo Government Hospital 6 105891 Ousman B. Egbeyemi - Cole State Enrolled Community Health Nurse 1967 - 09 - 16 E1216 19620916 0018 7 Njala University Bo Campus 7 106321 Josephine Juana Public Health Inspector 1971 - 07 - 10 E1114 19661007 0022 10 Bo DHMT Office 8 106390 Francess Musa State Enrolled Community Health Nurse 1974 - 10 - 03 S0108 19700310 0047 4 Bo Government Hospital Compiled by ACC, 2018 The table clearly shows that we have people in the civil and public services who have surreptitiously reduced their age for want of staying in the service beyond the due retirement date. The evidence in the table above s hows that some civil servants dishonestly reduced their age by 7 to 10 years for them to illegitimately stay long in the service depriving government to give job opportunity to younger and competent sierra Leoneans. Figure 1 An Ideal Payroll Management System

24. 24 collecting salary 38 Moi Phlip Rogers MAFFS 143775 WA/U not available 26/09/1954 26/09/2014 63 still collecting salary 43 913,345 39,273,835.0 39 Musa Alieu MAFFS 141486 WA/U offscale MDA3 23/09/1956 23/09/2016 61 still collecting salary 19 568,543 10,802,317.0 40 Amadu Saidu Mohamed MAFFS 141097 Bo Fireman Driver 22/09/1955 22/09/2015 62 still collecting salary 29 510,099 14,792,871.0 41 Kemoh Mambu MAFFS 141691 Pujehun Fireman Driver 08/02/1954 08/02/2014 63 still collecting salary 50 565,099 28,254,950.0 42 Dauda Koroma MAFFS 142108 WA/U Fireman Driver 18/05/1953 18/05/2013 64 still collecting salary 59 559,099 32,986,841.0 43 Alie Sorie Snakoh MAFFS 140541 WA/U not available 05/10/1952 05/10/2012 65 Apr - 16 42 1,752,676 73,612,392.0 44 Mustapha Lahai MAFFS 142106 Kailahun 21/04/1930 21/05/1990 87 Jan - 17 312 434,099 135,438,888.0 45 Fatmata Kamara MAFFS 142893 WA/U offscale MDA5 01/01/1930 01/01/1990 87 Jan - 17 312 409,106 127,641,072.0 46 Santigie Sesay MAFFS 140305 WA/U Cleaner 01/01/1930 01/01/1990 87 Jan - 17 312 487,740 152,174,880.0 47 Momoh Fawundu MAFFS 142137 WA/U Fireman Driver 01/01/1930 01/01/1990 87 Jan - 17 312 567,099 176,934,888.0 Total Amount to be Recovered 1,304,210,202.0 Source: Compiled by ACC, 2018

23. 23 27 Abdul Conteh MAFFS 142242 WA/U offscale MDA3 29/05/1956 29/05/2016 61 still collecting salary 23 563,543 12,961,489.0 28 Alimamy Bangura MAFFS 143464 WA/U offscale MDA4 01/01/1956 01/01/2016 61 still collecting salary 27 653,919 17,655,813.0 29 susan Koker MAFFS 141066 WA/U Fireman Driver 08/12/1955 08/12/2015 62 still collecting salary 28 567,099 15,878,772.0 30 Magnus Albert Katetawa MAFFS 141099 Bo Fireman Driver 26/06/1955 26/06/2015 62 still collecting salary 34 542,099 18,431,366.0 31 Bintu Bangura MAFFS 140697 WA/U not available 09/09/1955 09/09/2015 62 still collecting salary 32 571,543 18,289,376.0 32 Abu Gbla MAFFS 141551 Moyamba Fireman Driver 08/04/1956 08/04/2016 61 still collecting salary 24 514,099 12,338,376.0 33 Alieu Joseph Koroma MAFFS 142645 WA/U Agric Instructor 15/05/1955 15/05/2015 62 still collecting salary 33 685,106 22,608,498.0 34 Santigie Bangura MAFFS 142869 WA/U Fireman Driver 01/01/1955 01/01/2015 62 still collecting salary 39 534,099 20,829,861.0 35 Augustine Hassan Kenneh MAFFS 140813 WA/U offscale MDA3 08/01/1954 08/01/2014 63 still collecting salary 51 571,533 29,148,183.0 36 Sulaiman Samura MAFFS 142707 WA/U offscale MDA3 16/05/1954 16/05/2014 63 still collecting salary 47 563,543 26,486,521.0 37 Alimamy Kamara MAFFS 143603 Koinadugu Fireman Driver 21/04/1954 21/09/2014 63 still 43 559,099 24,041,257.0

22. 22 16 Sheku Kallon MOHS 124600 Kenema EDC Unit Assistant (Endemic Disease Control) 04/10/1957 04/10/2017 60 Jan - 18 2 1,620,403 3,240,806.0 17 Musa Kandeh MAFFS 143776 WA/U offscale MDA8 26/10/1957 26/10/2017 60 still collecting salary 6 1,143,260 6,859,560.0 18 Mohamed Kallon MAFFS 141176 Bo Fireman Driver 01/01/1957 01/01/2017 60 Mar - 18 13 565,099 7,346,287.0 19 Francis Sankoh MAFFS 143771 WA/U offscale MDA13 12/12/1957 12/12/2017 60 Feb - 18 1 3,180,092 3,180,092.0 20 Elezebeth Kashopeh MAFFS 140403 WA/U not available 13/12/1957 13/12/2017 60 still collecting salary 4 596,534 2,386,136.0 21 Yatta Koroma MAFFS 141642 WA/U offscale MDA5 15/02/1956 15/02/2016 61 still collecting salary 26 698,106 18,150,756.0 22 Joseph Cornell MAFFS 142084 Kailahun offscale MDA3 31/05/1956 31/05/2016 61 still collecting salary 23 588,543 13,536,489.0 23 George Lamin MAFFS 142100 WA/U offscale MDA3 21/03/1956 21/03/2016 61 still collecting salary 25 563,543 14,088,575.0 24 Morie Fomba MAFFS 141018 Bombali Agric Officer 21/04/1956 21/04/2016 61 still collecting salary 24 938,365 22,520,760.0 25 Mohamed A Mansaray MAFFS 142531 WA/U not available 13/09/1956 13/09/2016 61 still collecting salary 19 534,099 10,147,881.0 26 Hassan Conteh MAFFS 143427 WA/U offscale MDA3 15/08/1956 15/08/2016 61 still collecting salary 20 588,543 11,770,860.0

29. 29 36 Ann - Marie Samura 102858 SECHN Bombali Govt Hosp 37 Ruth Sandy 127166 SECHN Bombali Govt Hosp 38 Umu S Sesay 108825 MCH /AIDE Bombali Govt Hosp 39 IshaFornah 129306 SECHN Bombali Govt Hosp 40 Margaret C Conteh 131211 SECHN Bombali Govt Hosp 41 Joseph A Bangura 126211 N/A Bombali Govt Hosp 42 TennehConteh 102870 N/A Bombali Govt Hosp 43 SalamatuKamara 102956 N/A Bombali Govt Hosp 44 FatuSillah 108829 MCHA/AIDE Bombali Govt Hosp 45 Aminata C Conteh 128960 SECHN Bombali Govt Hosp 46 Jemilatu L Bangura 127239 SRN Bombali Govt Hosp 47 MusuIshaKamara 109460 SRN Bombali Govt Hosp 48 Josephine J Decker 105926 SRN Bombali Govt Hosp 49 MariamaJalloh 132786 SRN Bombali Govt Hosp 50 Mohamed M Bah 108339 Registrar Bombali Govt Hosp 51 Olubumie Johnson 106366 SECHN Bombali Govt Hosp 52 Mohamed Allieu 109452 Community Health Officer Bo Government Hospital 53 Medlin soko Tucker 130016 Community Health Officer Bo Government Hospital 54 Juliana Allieu 126503 Midwifery Sister/Officer Bo Government Hospital 55 Isata Turay 126458 Midwifery Sister/Officer Bo Government Hospital 56 Hannah Sannoh 107799 Nursing Assistant (Aide) Bo Government Hospital 57 Sia Medlyn Bandabla 107804 State Enrolled Community Health Nurse Bo Government Hospital 58 Elizabeth Favour Kallay 130042 State Enrolled Community Health Nurse Bo Government Hospital 59 Martha Kallon 130057 State Enrolled Community Health Nurse Bo Government Hospital 60 Marian Mamie Kemokai 106473 State Enrolled Community Health Nurse Bo Government Hospital 61 Juliet massah Mattars 129106 State Enrolled Community Health Nurse Bo Government Hospital 62 Patricia jebbeh Sandi 130101 State Enrolled Community Health Nurse Bo Government Hospital 63 Mohamed ben Sesay 128675 State Enrolled Community Health Nurse Bo Government Hospital 64 Adama Sheriff 131475 State Enrolled Community Health Nurse Bo Government Hospital 65 Margaret Sivalie 105821 State Enrolled Community Health Nurse Bo Government Hospital 66 Inatorma Tassoe 106313 State Enrolled Community Health Nurse Bo Government Hospital 67 Hannah Thompson 108729 State Enrolled Community Health Nurse Bo Government Hospital 68 Miriam Tommy 109317 State Enrolled Community Health Nurse Bo Government Hospital

28. 28 3.6 List of MOHS Staff on Study Leave without Official Approval NO NAME PIN CODE DESIGNATION WORK STATION 1 Mamud T Kargbo 133381 SRN Bombali Govt Hosp 2. Sia Satta Woona Dauda 109892 SECHN Bombali Govt Hosp 3. BrimaKorneh 128238 Pharmacy Technician Bombali Govt Hosp 4. ZainabKoroma 133317 SRN Bombali Govt Hosp 5 Magdalene Edna King 133355 SRN Bombali Govt Hosp 6 MabintySesay 109463 SECHN Bombali Govt Hosp 7 Martha Marie Fornah 129323 SECHN Bombali Govt Hosp 8 AlusineBangura 104258 N/A Bombali Govt Hosp 9 Sia Ruth Koroma 109858 SECHN Bombali Govt Hosp 10 Victoria Freeman 133392 SRN Bombali Govt Hosp 11 Ibrahim M. Sesay 133412 CHO Bombali Govt Hosp 12 Mary A. Nicol 102869 N/A Bombali Govt Hosp 13 AdamaKargbo 102622 N/A Bombali Govt Hosp 14 MabintySankoh 104714 N/A Bombali Govt Hosp 15 RamatuKuyateh 129489 Cleaner Bombali Govt Hosp 16 ZainabSankoh 107717 N/A Bombali Govt Hosp 17 Fatmata A Conteh 104638 N/A Bombali Govt Hosp 18 Mariama S. Mansaray 133316 SRN Bombali Govt Hosp 19 Aminata Savage 129399 SECHN Bombali Govt Hosp 20 HawaSesay 128959 SECHN Bombali Govt Hosp 21 ZainabMansaray 123566 N/A Bombali Govt Hosp 22 IsatuKamara 102875 N/A Bombali Govt Hosp 23 Mariatu Barrie 102854 N/A Bombali Govt Hosp 24 FatmataConteh 108665 SECHN Bombali Govt Hosp 25 Esther I Kargbo 102408 N/A Bombali Govt Hosp 26 Sei B Coleman 107966 CHO Bombali Govt Hosp 27 BalansamaJanneh 104713 SECHN Bombali Govt Hosp 28 FatmataSillah 102855 SECHN Bombali Govt Hosp 29 AdamaKanu 102857 SECHN Bombali Govt Hosp 30 ZainabKoroma 102896 SECHN Bombali Govt Hosp 31 Susan Aruna 129439 SECHN Bombali Govt Hosp 32 Mariama Bah 129333 SECHN Bombali Govt Hosp 33 Kadijatu H Konteh 129409 SECHN Bombali Govt Hosp 34 Regina M K (Nee Boima) 133318 SRN Bombali Govt Hosp 35 Sallay M Sesay 129409 SECHN Bombali Govt Hosp

19. 19 75 Satta Gogra 109462 E1111198312240024 MOHS SECHN Bo Govt Hospital Bo District Nov - 17 Still collecting Salary 813,203.00 6 4,879,218.0 76 Alpha Rashid 140759 W3107196802260012 MAFFS Off Scale MDA HQ Western / Urban Nov - 17 Jan. - 18 596,543.00 2 1,193,086.0 77 Andrew Massaquoi 142214 s0412195903070015 MAFFS Agric Instructor Kono Kono District Nov - 17 Still collecting Salary 534,099.00 6 3,204,594.0 78 Joseph John Alpha 132689 s0301197904030015 MAFFS NA Kenema Kenema Nov - 17 Still collecting Salary 938,355.00 6 5,630,130.0 79 Agness Sesay 143104 N2407196508270025 MAFFS Offscale Mda3 Port Loko Port Loko Nov - 17 Still collecting Salary 552,543.00 6 3,315,258.0 80 Mohamed C.Marrah 132717 E1313198304160010 MAFFS Agric. Officer Port Loko Port Loko Nov - 17 Still collecting Salary 938,355.00 6 5,630,130.0 81 Sheku M.Bangura 127494 N2409198710260014 MAFFS Forest Guard Port Loko Port Loko Nov - 17 Still collecting Salary 495,740.00 6 2,974,440.0 82 Idrissa J. Kamara 127500 W3101198507050012 MAFFS Forest Guard Port Loko Port Loko Nov - 17 Still collecting Salary 495,740.00 6 2,974,440.0 83 John Bisckersteth 132667 S0108198405120030 MAFFS NA Port Loko Port Loko Nov - 17 Still collecting Salary 888,355.00 6 5,330,130.0 84 Alimamy Conteh 127174 E1306197406220016 MAFFS Forest Guard Kono Kono District Nov - 17 Still collecting Salary 520,740.00 6 3,124,440.0 85 Dominic Foday 142298 E1310196108080010 MAFFS Agro Technician Kono Kono District Nov - 17 Still collecting Salary 559,099.00 6 3,354,594.0 1,473,437,197.0 Source: Compiled by ACC, 2018

13. 13 3.3 NAMES OF STAFF IN THE MINISTRIES OF HE ALTH AND AGRICULTURE WHO HAVE ABANDONED THEIR JOBS RECEIVING SALARIES NO NAME GOSL PINCODE NASSIT No. MDA DESIGNATION DUTY POST DISTRICT DATE OF ABANDONMENT DATE GOSL SALARY STOPPED NET PAY NO. OF MONTHS TOTAL TO BE RECOVERED COMMENTS 1 Joyce Pormai 133366 S0309199004070025 MOHS SRN Port Loko Govt Hosp Port Loko Jul - 15 Mar. - 18 1,123,458.00 44 49,432,152.0 2 Eleanor Koroma 130051 E1212198501300025 MOHS SECHN Port Loko Govt Hosp Port Loko Mar - 16 Still collecting Salary 813,203.00 26 21,143,278.0 3 Aminata Koroma 126643 W3102197605110020 MOHS SECHN Port Loko Govt Hosp Port Loko Mar - 16 Still collecting Salary 788,203.00 26 20,493,278.0 4 Rhoda Sowa 105428 E1309198807240023 MOHS N/Aid Port Loko Govt Hosp Port Loko Mar - 16 Still collecting Salary 489,986.00 26 12,739,636.0 5 Rugiatu Fofanah 104902 W3102198212260022 MOHS N/Aid Port Loko Govt Hosp Port Loko Mar - 16 Still collecting Salary 490,189.00 26 12,744,914.0 6 JAYAH, ROBERT SAMUEL 130468 S0111198104270013 MOHS Anesthetic Technician Port Loko Govt Hosp Port Loko Mar - 17 Still collecting Salary 813,203.00 13 10,571,639.0 7 Halimatu Kamara 133367 W3103199210010026 MOHS SRN Port Loko Govt Hosp Port Loko Jul - 15 Jun - 16 1,038,650.00 12 12,463,800.0 left the country 8 Rashidatu Kamara 135020 W3105198608150027 MOHS SRN Port Loko Govt Hosp Port Loko Feb - 17 Apr - 18 1,123,450.00 13 14,604,850.0 9 Adikalie Sankoh 133981 N2203197802030016 MOHS SRN Port Loko Govt Hosp Port Loko Jan - 16 Jan. - 18 1,103,458.00 24 26,482,992.0 10 Nasiru Deen Alghali 135021 W3105198806160016 MOHS SRN Kambia Government Hospital KAMBIA Feb - 16 18 - Apr 1,123,458.00 25 28,086,450.0 worked with Ebovac

25. 25 3.4.2 DECEASED STAFF – HEALTH & MAFFS No First Name surname PIN CODE Designation MDA Duty Station Date Death reported in Dec 2017 Date Salary Stopped # of months paid after Death Netpay Amount to be recovered Comments 1 Forewa Peter 126791 SECHN MOHS Bo Nov - 17 Jan - 18 1 808,203 808,203 2 Fatima Fadika 132589 Pharmacy Technician MOHS HQ Nov - 17 Feb - 18 2 1,103,458 2,206,916 3 Pessie Baba Keita 133974 Cook MOHS Bombli Dec - 17 Apr - 18 2 525,290 1,050,580 4 Moigueh Augustine John 129706 SECHN MOHS Kenema Dec - 17 Apr - 18 2 788,203 1,576,406 5 Bockarie Rita abie 130254 S E H N MOHS Bo Dec - 17 Feb - 18 1 813203 813,203 6 Elizabeth Momoh 102329 S E C H N MOHS Bo Dec - 17 Feb - 18 1 813203 813,203 7 Alie Kamara 129441 Porter MOHS Kabala Dec - 17 Apr - 18 2 484660 969,320 8 Abdulai Bah 140933 Farm Guard MAFFS Pujehun Dec - 17 Apr - 18 2 494740 989,480 9 Prince Nallo 141658 Off Scale MDA MAFFS Pujehun Dec - 17 Apr - 18 2 571543 1,143,086 10 Agnes Sankoh 141225 Fire Man Driver MAFFS Bo Dec - 17 Apr - 18 2 514099 1,028,198 11 Lilian H Torto 142034 Offscale Mda3 MAFFS Kenema Dec - 17 salary still being paid 3 588543 1,765,629 12 Bainis Amara 142737 Offscale Mda3 MAFFS Portloko Dec - 17 salary still being paid 3 537543 1,612,629

14. 14 11 Finda Kanjie (Yansaneh) 132805 N2311197212050023 MOHS SRN Kambia Governmenr Hospital KAMBIA Mar - 16 18 - Apr 1,103,458.00 25 27,586,450.0 worked with Ebovac 12 Marion Kabba 135019 E1212199106150014 MOHS SRN Kabala Government Hospital KABALA Mar - 16 17 - Dec 1,123,458.00 21 23,592,618.0 worked with Ebovac 13 Bobson Mansaray 128654 E1212198204210016 MOHS Laboratory Technician Kambia Government Hospital KAMBIA Aug - 15 Still collecting Salary 1,098,458.00 32 35,150,656.0 worked with Ebovac 14 Tosin Ajala Williams 130954 E1212198705290015 MOHS Dental Laboratory Technician Kambia Government Hospital KAMBIA Aug - 15 Still collecting Salary 1,053,458.00 32 33,710,656.0 worked with Ebovac 15 Issa Jabbie 107890 S0301198108260013 MOHS Assistant Medical Laboratory Scientific Officer Waterloo WESTERN RURAL Mar - 16 still collecting Salary 1,078,458.00 25 26,961,450.0 worked with Ebovac 16 Osman Mohamed Bah 128498 W3104198505200019 MOHS Medical Officer Makeni Government hospital Bombali Feb - 16 Apr. - 16 4,122,122.00 3 12,366,366.0 worked with Ebovac 17 David Godman Major Davies 131162 S0204198405100031 MOHS Medical Officer Makeni Government Hospital Bombali Aug - 17 17 - Dec 4,049,471.00 4 16,197,884.0 worked with Ebovac 18 Frederick T Thompson 132331 W3104198007110033 MOHS Medical Officer Kingherman rd Hospital Western area Jun - 17 18 - Mar 4,049,471.00 10 40,494,710.0 worked with Ebovac 19 Ibrahim Franklyn Kamara 132357 W3107198411270036 MOHS Medical Officer Cannaught Hospital Western Area Dec - 17 Jan - 18 4,049,471.00 2 8,098,942.0 worked with Ebovac 20 Mohamed Ibrahim Bangura 127374 W3101198205130017 MOHS Pharmacist Kambia DHMT Office Kambia Aug - 15 Still collecting Salary 2,140,655.00 32 68,500,960.0 worked with Ebovac 21 Paul Tamba Borbor 132571 E1212198206080018 MOHS Pharmacist Central Medical Stores Western Urban Aug - 15 Sep - 17 1,662,562.00 24 39,901,488.0 worked with Ebovac 22 Amanda Festina Caulker 132563 W3101198508270023 MOHS Pharmacist Port Loko Health Office Port Loko Feb - 16 Feb. - 18 1,662,562.00 24 39,901,488.0 worked with Ebovac

16. 16 36 Hawa Umu Jalloh 134961 W3103199108120029 MOHS State Registered Nurse Macaulay Street Hospital Western Urban Aug - 15 Still collecting Salary 1,123,458.00 38 42,691,404.0 worked with Ebovac 37 Jenifer Kabba 126124 E1111197308290022 MOHS State Registered Nurse Kambia Government Hospital Kambia Feb - 16 Dec - 17 813,203.00 21 17,077,263.0 worked with Ebovac 38 Suzannette Koroma 106362 S0309198304070048 MOHS State Registered Nurse Ola During Government hospital Western Area Urban Feb - 16 Nov - 17 808,203.00 20 16,164,060.0 worked with Ebovac 39 Saquee Tamba Max Denilson 128571 E1313198405290018 MOHS Pharmacist Makeni Government Hospital Bombali Feb - 18 Still collecting Salary 1,662,562.00 3 4,987,686.0 worked with Ebovac 40 KAMARA, STEPHEN LAWRENCE MUSA 128672 E1109198012250012 MOHS Community Health Officer Macauley Street Statellite Hospital Western Area Urban Feb - 16 Aug - 17 1,103,458.00 5 5,517,290.0 on Study Leave without pay but Working for EBOVAC 41 SANKOH, THERESA 129239 S0108198806120020 MOHS SRN National School of Midwifery, PCMH Western Area Urban Mar - 16 Feb. - 18 1,123,458.00 23 25,839,534.0 worked with Ebovac 42 BRIMA, AUGUSTINE SOLOMON 128141 S0108198508190018 MOHS Pharmacist Kenema DHMT Office Kenema Feb - 16 Feb. - 18 1,662,562.00 24 39,901,488.0 worked with Ebovac 43 Haurace Nyandemoh 133414 E1212198511100017 MOHS State Registered Nurse Moyamba Government Hospital Moyamba Feb. - 18 Feb. - 18 1,103,458.00 1 1,103,458.0 worked with Ebovac 44 Nyuma (Nee Feika, Tiange 105919 E1210197606300027 MOHS State Certified Midwife Princess Christian Maternity Western / Urban Feb. - 18 Still collecting Salary 1,405,606.00 3 4,216,818.0 worked with Ebovac 45 Kpukumu, Fatmata 134944 W3108199305200023 MOHS State Registered Nurse Kambia Government Hospital KAMBIA Feb. - 18 Still collecting Salary 1,123,458.00 3 3,370,374.0 worked with Ebovac 46 Saffa Sam 108417 E1112198402020018 MOHS Laboratory Technician Kingherman Road Hospital Western Urban Feb. - 18 Still collecting Salary 1,078,458.00 3 3,235,374.0 worked with Ebovac 47 Fonnie Elfreda 102754 S0114197812020028 MOHS Community Health Officer Bo Government Hospital Bo District Feb. - 18 Still collecting Salary 1,103,458.00 3 3,310,374.0 worked with Ebovac

15. 15 23 Racheal Macauley 131914 W3106198804130025 MOHS Pharmacist Pharmacy Board of Sierra Leone Freetown Western Urban Dec - 17 Feb. - 18 4,053,232.00 3 12,159,696.0 worked with Ebovac 24 Bockarie Koroma 132564 N2502198604140017 MOHS Pharmacist Tonkolili Health Office Tonkolili Dec - 17 Dec. - 17 1,662,562.00 1 1,662,562.0 worked with Ebovac 25 Richard Kaimbay 125308 S0208196601070016 MOHS Principal Community Health Officer Centre Medical Store Western Urban Aug - 15 Aug - 15 3,095,063.00 23 71,186,449.0 worked with Ebovac 26 Osman Kamara 133608 S0205198905270031 MOHS Community Health Officer Kambia Government Hospital Kambia Aug - 15 May - 17 1,103,458.00 20 22,069,160.0 worked with Ebovac 27 Woria salfin Marrah 133901 N2311199110150026 MOHS Community Health Officer Kambia Government Hospital Kambia Aug - 15 Feb. - 18 1,123,458.00 30 33,703,740.0 worked with Ebovac 28 Alhassan Hivan Koroma 105411 N2205197204120011 MOHS Community Health Officer Kambia Government Hospital Kambia Aug - 15 Dec - 17 1,103,458.00 27 29,793,366.0 worked with Ebovac 29 Nuayai Salamatu Saidu 105949 S0105197609080023 MOHS Community Health Officer PCMH Western Urban Mar - 16 1,103,458.00 21 23,172,618.0 worked with Ebovac 30 Dauda Lahai 109471 E1111198307040017 MOHS Community Health Officer Port Loko Health Office Port Loko Mar - 16 Dec - 17 1,103,458.00 20 22,069,160.0 worked with Ebovac 31 Lucinda Amara 121866 S0108196802080029 MOHS State Certified Midwife Kambia Government Hospital Kambia Aug - 15 Dec - 17 1,103,458.00 27 29,793,366.0 worked with Ebovac 32 Hannah Brima Jakeman 109902 E1107198301100024 MOHS SRN Ola During Hospital Western Urban Feb - 16 Feb. - 18 1,123,458.00 24 26,962,992.0 worked with Ebovac 33 Juliana Kamara 106364 N2203198003280044 MOHS State Certified Midwife Kambia Government Hospital Kambia Feb - 16 Still collecting Salary 1,123,458.00 24 26,962,992.0 worked with Ebovac 34 Nini Jalloh 106392 S0204198506240046 MOHS State Registered Nurse Cannaught hospital Western Urban Aug - 15 Still collecting Salary 1,123,458.00 38 42,691,404.0 worked with Ebovac 35 Helen Wilhelm 135057 W3104199110120023 MOHS State Registered Nurse Ola During Hospital Western Urban Aug - 15 Still collecting Salary 1,123,458.00 38 42,691,404.0 worked with Ebovac

17. 17 48 Bangura, Agnes 131167 N2207198405050022 MOHS Medical Officer WESTERN AREA WESTERN AREA Aug - 15 Jun - 16 4,122,122.00 10 41,221,220.0 worked with Ebovac 49 kamara, Abubakar 131623 N2411198102110012 MOHS Medical Officer WESTERN AREA HEADQUARTER Feb - 16 Jun - 16 4,122,123.00 4 16,488,492.0 worked with Ebovac 50 FOFANAH, SAIDU 132063 N2109198404250012 MOHS State Registered Nurse WESTERN AREA HEADQUARTER Aug - 15 Dec - 15 1,038,650.00 4 4,154,600.0 worked with Ebovac 51 FOFANAH, KHDIJATU 105670 W3201197504270021 MOHS State Registered Nurse WESTERN AREA HEADQUARTER Feb - 16 Dec. - 17 1,123,458.00 21 23,592,618.0 worked with Ebovac 52 TAYLOR - WILLIAMS, CECILIA 127079 W3106197905170040 MOHS State Enrolled Community Health Nurse WESTERN AREA HEADQUARTER Aug - 15 Still collecting Salary 813,203.00 32 26,022,496.0 worked with Ebovac 53 KAMARA, NASHIRATU 133016 E1304198404050029 MOHS State Enrolled Community Health Nurse WESTERN AREA HEADQUARTER Mar - 16 Feb. - 18 813,203.00 22 17,890,466.0 worked with Ebovac 54 SERRY - BANGURA, ALIMAMY 131628 S0501198711060011 MOHS Medical Officer WESTERN AREA HEADQUARTER Aug - 15 Jun - 16 4,122,122.00 10 41,221,220.0 worked with Ebovac 55 SAMAI, ISHMAEL 130209 S0102197905070015 MOHS Community Health Officer WESTERN AREA HEADQUARTER Mar - 16 Feb. - 18 1,110,458.00 23 25,540,534.0 worked with Ebovac 56 MOSERAY, ANDREW MOMOH 131624 S0108197908090030 MOHS Medical Officer WESTERN AREA HEADQUARTER Feb. - 18 Apr - 18 4,049,471.00 2 8,098,942.0 worked with Ebovac 57 KEBBIE, ATIBA 105783 S0108197508100018 MOHS Registrar WESTERN AREA HEADQUARTER Feb. - 18 Apr - 18 5,958,287.00 2 11,916,574.0 worked with Ebovac 58 JALLOH, IBRAHIM TUPPEH 123631 W3102196302140010 MOHS Senior Specialist Nurse (Anaesthetist) WESTERN AREA HEADQUARTER Feb. - 18 Still collecting Salary 2,140,655.00 3 6,421,965.0 worked with Ebovac 59 KAMARA, BOMPOSSEH 133853 N2203198403150025 MOHS Pharmacist WESTERN AREA HEADQUARTER Feb. - 18 Still collecting Salary 1,562,562.00 3 4,687,686.0 worked with Ebovac 60 JALLOH, UMU 128579 N2303198410100010 MOHS Pharmacist WESTERN AREA HEADQUARTER Feb. - 18 Apr - 18 5,359,562.00 2 10,719,124.0 worked with Ebovac

18. 18 61 WILLIAMS, OTIS 133868 S0207197509280018 MOHS INSPECTING PHARAMACIST WESTERN AREA HEADQUARTER Feb. - 18 Still collecting Salary 1,662,562.00 3 4,987,686.0 worked with Ebovac 62 Maltida Jones 102644 W3108197509070029 MOHS Nursing Assistant (Aide) WESTERN AREA HEADQUARTER Nov - 17 Apr - 18 503,821.00 5 2,519,105.0 63 Philip W. Macauley 120052 W3108196007110018 MOHS Assistant Environmental Health Superintendent WESTERN AREA HEADQUARTER Nov - 17 Still collecting Salary 927,259.00 6 5,563,554.0 64 Abdul Karim Kamara 125227 N2204197008160010 MOHS cleaner WESTERN AREA HEADQUARTER Nov - 17 Still collecting Salary 525,290.00 6 3,151,740.0 65 Kadiatu Sannoh 130013 S0404198310230023 MOHS Clerk Grade III Bo Govt Hospital Bo District Nov - 17 Feb. - 18 483,310.00 3 1,449,930.0 66 Emmanuel T. Bangura 124159 S0305196011220011 MOHS Community Health Officer Bo Govt Hospital Bo District Nov - 17 Apr - 18 1,103,458.00 5 5,517,290.0 67 Elizabeth Momoh 102929 S0109197605090021 MOHS Community Health Officer Bo Govt Hospital Bo District Nov - 17 Apr - 18 1,103,458.00 5 5,517,290.0 68 MOSERAY, ANDREW Joseph 126725 S0202196602200010 MOHS Community Health Officer Bo Govt Hospital Bo District Nov - 17 Apr - 18 1,103,458.00 5 5,517,290.0 69 Brima Kamara 126231 N2511197009010018 MOHS Environmental Health Aide Bo Govt Hospital Bo District Nov - 17 Still collecting Salary 558,347.00 6 3,350,082.0 70 Emmah Koroma 104259 N2511196812240027 MOHS Nursing Assistant (Aide) Bo Govt Hospital Bo District Nov - 17 Apr - 18 490,189.00 5 2,450,945.0 71 Kadiatu Catha Koroma 128930 S0407197602250022 MOHS SECHN Bo Govt Hospital Bo District Nov - 17 Still collecting Salary 763,203.00 6 4,579,218.0 72 Mustapha Koroma 133505 S0113198712030010 MOHS Community Health Assistant Bo Govt Hospital Bo District Nov - 17 Still collecting Salary 833,203.00 6 4,999,218.0 73 John Mansaray 130047 N2407196510230011 MOHS SECHN Bo Govt Hospital Bo District Nov - 17 Apr - 18 813,203.00 5 4,066,015.0 74 Theresa Mariama Jaba 129993 S0105198411070025 MOHS SRN Bo Govt Hospital Bo District Nov - 17 Still collecting Salary 1,103,458.00 6 6,620,748.0

21. 21 3.4.1 RETIREES – HEALTH & MAFFS No First Name Surname MDA PIN CODE District Designation Date of Birth Date of Retirement Current age as at Dec 2017 Date Sa lary Stopped Number of excess months Net pay Amount to be recovered 1 Victor S Kabia MOHS 121374 WA/U Environmental Health Aids 23/07/1953 23/07/2013 64 Apr - 16 32 1,346,848 43,099,136.0 2 Mbalu Bridget Lebbie MOHS 123662 Bo MCHN Aide 24/11/1957 24/11/2017 60 Feb - 18 2 703,997 1,407,994.0 3 Alice Saidu Koker MOHS 124276 Bo MCH Aide 24/08/1956 24/08/2016 61 Jan - 18 16 1,399,821 22,397,136.0 4 Alphonso s.Kamson Kamara MOHS 125438 Kabala EDCU Assistant CHECK FURTHER 22/07/1957 22/07/2017 60 Jan - 18 5 1,128,520 5,642,600.0 5 Julet Kamara MOHS 126524 WA/U MCH Aide 28/11/1957 28/11/2017 60 Jan - 18 1 1,391,821 1,391,821.0 6 Ishmael Sesay MOHS 109212 Pujehun SECHN 10/03/1956 10/03/2016 61 Feb - 18 21 813,203 17,077,263.0 7 Sorie I Kamara MOHS 120533 WA/U Environmental Health Aids 06/05/1956 06/05/2016 61 Feb - 18 20 533,347 10,666,940.0 8 Peter BJ Kattar MOHS 120921 WA/U Store Clark grade 11 16/05/1956 16/05/2016 61 Feb - 18 20 813,203 16,264,060.0 9 Melrose Temple MOHS 121671 WA/U SECHN 06/11/1957 06/11/2017 60 Jan - 18 1 813,203 813,203.0 10 Adekunle L Williams MOHS 121760 WA/U SECHN 18/07/1957 18/07/2017 60 Feb - 18 6 787,203 4,723,218.0 11 Elenor K. Kantigor MOHS 121768 Kambia Midwifery Sister/Officer 07/11/1957 07/11/2017 60 Jan - 18 1 2,021,849 2,021,849.0 12 Yanguba Conteh MOHS 122250 WA/U Labourer 15/10/1957 15/10/2017 60 Feb - 18 3 500,290 1,500,870.0 13 Woodette B Boston Mamah MOHS 122928 WA/U Senior Dental Nurse 28/11/1957 28/11/2017 60 Feb - 18 2 1,637,562 3,275,124.0 14 Sorie Manso Dumbuya Dr MOHS 123068 Kono Medical Officer 16/06/1957 16/06/2017 60 Jan - 18 6 4,044,471 24,266,826.0 15 Lobeh Betty Tapema MOHS 123976 Bo Midwifery Sister/Officer 12/06/1956 12/06/2016 61 Feb - 18 19 1,360,606 25,851,514.0

11. 11 3.2.2.1 SAMPLE OF MAFFS STAFF THAT ARE BELOW THE CI VIL SERVICE WORK AGE No First Name Surname PIN CODE Date Of Birth Age on the payroll Monthly Net Pay 1 Denis Conteh 140645 01/01/2005 13 351,807.0 2 Mam Koker 140714 01/01/2005 13 938,355.0 3 Mamoud Sheik Caulker 141753 01/01/2005 13 671,919.0 4 Issa A Tholley 142429 01/01/2005 13 588,543.0 5 Susan Kamara 142485 01/01/2005 13 938,355.0 6 Abu Kamara 142724 01/01/2005 13 550,543.0 7 Osman Koroma 142806 01/01/2005 13 544,543.0 8 Alimamy Fofanah 142808 01/01/2005 13 588,543.0 9 John Kamara 142920 01/01/2005 13 689,106.0 10 Francis Dumbuya 142978 01/01/2005 13 571,543.0 11 Abu Bakarr Sesay 143375 01/01/2005 13 571,543.0 12 John conteh 143377 01/01/2005 13 567,099.0 13 Francis Dumbuya 143392 01/01/2005 13 588,543.0 14 Abu Conteh 140359 01/01/2005 13 534,099.0 15 Fatmata Bangura 140561 01/01/2005 13 679,919.0 16 Manso Bangura 140635 01/01/2005 13 499,099.0 17 Zain Isatu Turay 140560 01/01/2005 13 654,919.0 18 Henry Koroma 140648 01/01/2005 13 159,099.0 19 Adama Rogers 141275 01/01/2005 13 567,099.0 20 Saffie Kamara 142481 01/01/2005 13 596,543.0 21 Alfred Kamara 142156 01/01/2005 13 540,099.0 22 Joseph Robin 142308 01/01/2005 13 654,919.0 23 Abass Kamara 142802 01/01/2005 13 552,543.0 24 Ibrahim Kabba 142824 01/01/2005 13 588,543.0 25 Aminata Foday 142887 01/01/2005 13 569,106.0 26 Isatu Bangura 142503 01/01/2005 13 575,543.0 27 John Thullah 142979 01/01/2005 13 563,543.0 28 Momoh Jah 143238 01/01/2005 13 569,543.0 29 Alpha Bangura 142898 01/01/2005 13 696,106.0 30 Isatu Fofanah 142905 01/01/2005 13 577,943.0 31 Idrissa Sundufu 143162 01/01/2005 13 565,099.0 32 Mohamed E Kamara 143180 01/01/2005 13 508,099.0 33 Isatu Beah 143395 01/01/2005 13 567,099.0 34 Bassie Kargbo 143395 01/01/2005 13 567,099.0 35 Veronica Marrah 143313 01/01/2005 13 588,543.0 36 Arab Mohamed Kallon 143326 01/01/2005 13 565,099.0 37 Isatu Kargbo 142372 01/01/2005 13 596,534.0 38 Anthony Bassie 142760 01/01/2005 13 539,543.0 39 Rugiatu Turay 142809 01/01/2005 13 544,543.0 40 Borbson Koroma 142892 01/01/2005 13 666,106.0 41 Mohamed Jah 142932 01/01/2005 13 562,543.0 42 Tejan King 142949 01/01/2005 13 562,543.0 43 Ibrahim Kamara 142977 01/01/2005 13 537,543.0 44 Sorie T Kamara 143114 01/01/2005 13 679,106.0 45 Sesay Karmokoh 143239 01/01/2005 13 538,543.0 46 Kanu Salamatu 143245 01/01/2005 13 563,543.0 47 Mohamed Fofanah 143310 01/01/2005 13 588,543.0 48 Victoria Sama 143353 01/01/2005 13 545,543.0 49 Samuel Kamara 143378 01/01/2005 13 537,099.0 50 Tejan Jalloh 143382 01/01/2005 13 1,355,468.0 TOTAL 29,917,345.0 Source: Civil Service Payroll, 2018 - Accountant General’s Department; complied by ACC.

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