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REPORT ON THE FORENSIC AND REVIEW AUDIT
OF THE OPERATIONS OF THE
MAHAICA – MAHAICONY – ABARY
AGRICULTURE DEVELOPMENT AUTHORITY
FOR THE PERIOD
JANUARY 1, 2012 TO MAY 31, 2015
Contents
Page
Transmittal Letter 1
Report 2
Background 3
Objectives and Scope of the Forensic Audit 4-5
Key Audit Procedures Applied 6
Executive Summary 7-8
Letter of Comments and Management's Comments 9-27
Report Appendicies 28-82
Management's Comments Appendicies 83-91
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December 31, 2015 Mr. Jaipaul Sharma Junior Finance Minister Ministry of Finance Main Street GEORGETOWN Dear Sir, RE: FINAL REPORT ON THE FORENSIC AND REVIEW AUDIT OF THE
OPERATIONS OF THE MAHAICA - MAHAICONY - ABARY AGRICULTURAL DEVELOPMENT AUTHORITY FOR THE PERIOD JANUARY 1, 2012 TO MAY 31, 2015.
Enclose is a final report on the above. Regards, Ramesh Lal Managing Partner-TSD LAL & CO.
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REPORT FOR THE FORENSIC AUDIT AND REVIEW OF THE OPERATIONS OF
MAHAICA - MAHAICONY - ABARY AGRICULTURAL DEVELOPMENT AUTHORITY
FOR THE PERIOD JANUARY 1, 2012 TO MAY 31, 2015
We have conducted a forensic audit and review of The Mahaica - Mahaicony - Abary Agricultural Development Authority for the period January 1, 2012 to May 31, 2015. The Mahaica - Mahaicony - Abary Agricultural Development Authority is responsible to make available all documents, records, physical assets and explanations necessary to carry out the audit and review. We conducted our audit and review in accordance with the scope and objectives stipulated in the terms of reference. The terms of references require that we plan our audit and review so as to ensure compliance with laws, regulations and systems efficiency and accountability of documents and records. We have identified certain internal control matters, compliance issues with Laws and Regulations and operational deficiencies. These matters are included in the report under the heading “Letter of Comments”-page 9 to page 27.
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1. Overview
Background
The Government of Guyana is reviewing the performance and efficiency of publicly owned entities, statutory bodies, Projects and activities financed by or through public funds. In this regard, the Government of Guyana has commissioned this Forensic Audit and Review of the Operations of the Mahaica Mahaicony Abary - Agriculture Development Authority (MMA-ADA).
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2. Objectives and Scope of the Forensic Audit Below is a summary of the scope of the engagement as set out in the Terms of Reference, the status of the work done and relevant comments regarding the areas of the scope.
Objectives and scope of the Forensic Audit Status Comments Determine the entity’s adherence to and fulfillment of principles of corporate governance in all aspects, including its interpretation of its mission, adherence to legal or statutory policy instruments and good practices;
Done MMA ADA act was reviewed for any non-compliance.
Assess and test systems and detect any instances of corporate malfeasance and inefficiency for remedial and/or judicial interventions and systems realignment;
Done Review of internal controls systems was done in relation to all systems.
Determine the authenticity and validity of significant commercial and financial transaction entered into by the entity with related parties, suppliers and customers and measure the extent of potential prejudice the entity may have suffered through such dealing, if any;
Done All large payments were reviewed.
Carry out a comprehensive financial systems audit which should look at all systems, decisions and practices which have underpinned the entity’s finances test and assess financial discipline at all levels. Without limitation, the Consultant/Firm should:
a. Review and examine all financial books and records of the entity as required to undertake such review and to obtain
such clarifications and explanations as may be required in relation to such books and records;
Done A thorough review was done of the Authority's financials.
b. Review all contracts administration and approval processes in relation to the expenditure of funds during the period;
Done - Large payments were reviewed to ensure the terms and conditions attached to the payments were complied with.
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2. Objective and Scope of the Forensic Audit - cont'd
Objectives and scope of the Forensic Audit Status Comments c. Review all material expenditures and contracts made by the
entity during the period and obtain all necessary information and explanations as may be required in relation to such books and records;
Done - All large payments were reviewed.
d. Examine all areas, including budgeting, financing,
expenditure, management of revenue inflows, trade terms, procurement or purchase decisions and supply chain management;
Done - Leases and rental were reviewed for income. Purchases and inventory systems were reviewed for common controls.
e. Examine the entity’s assets management system, including its
fixed assets, their disposal, management or deployment; Done - Physical
verification and enquires on fixed assets were done
f. Examine the entity’s marketing, production and
commissioning policies, systems and agreements to determine their integrity, efficacy and responsiveness;
Done Not Applicable.
a. Examine the entity’s archiving policy both by way of records
keeping and as a performing asset that yields revenue for the entity.
Done Enquires were made in relation to this.
Recommend statutory, legal or organizational changes required to identify and prevent any recurrence of improprieties.
Done See recommendations
Conduct a human resources audit which should include key issues like manpower policy and needs determination, selection and recruitment regarding philosophy, grading and departmentalization, payroll system and management, performance, culture and whole policy on advancement and promotions, labour issues, skills development and deployment. Examine current incentives, their access and distribution and what impact they have on skills attraction and retention on staff motivation, performance and commitment;
Done An overview of the human resources function was performed, including a review of payroll
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3. Key audit procedures Applied
The following auditing techniques were used to review the performance and efficiency of the entity:
• Inspection of documents, records and physical assets: This involved the examination of documents and records to confirm the value, existence
of items purchased, rights and obligations. Inspection of physical assets also confirms that the assets seen were in existence.
• Observation: This involved observing a procedure or process being performed. • Enquiry : This involved seeking information from client’s staff or external sources. • Recalculation: This consisted of checking the mathematical accuracy of documents or
records and can be performed through the use of Information Technology where appropriate.
• Re-performance: This was the auditor's independent execution of procedures or
controls that were originally performed as part of the entity's internal control. • Analytical procedures: Evaluated and compared financial and/or non-financial data for
plausible relationships. Also included the investigation of identified fluctuations and relationships that were inconsistent with other relevant information or deviated significantly from predicted amounts.
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4. Executive Summary
• The entity does not have a code/policy on good corporate governance; • The Authority did not comply with certain areas of the MMA-ADA’s Act. • Policies and good practices were lacking in areas of asset management, inventory
management, fuel consumption, lease distribution, rental of premises, etc. see pages 9 to 27 for detailed findings.
• Human resource – No evaluation system was in place; thus, appointments may be
biased. Some positions were held without staff being qualified and/or experienced. Breaches of employment contract were noted.
• Income
o Leases were awarded for 25, 50 and 99 years with the latter being free in some instances. There was no documented reason why some 99 year leases were free and some were not.
o Rental agreements for buildings were not up to date and debt collection was being
managed inefficiently. • Expenditure
Many instances were noted where a tender process (for large payments) or a three quote system (for smaller payments) was not being utilised.
• Inventory
Internal control for the management of inventory was poor. Both quantities and valuation of inventory were misstated. Regular inventory counts and reconciliations were not being performed. See detailed findings on pages 14 to 16.
• Fixed assets
The assets register was not up to date. Instances were found where serial number, location of assets, assets numbers/labels were missing. Also, assets were being transferred between MMA-ADA and the Ministry of Agriculture and other Ministries without proper documents or correspondence being sent.
• Cash at Bank
o Management was unable to provide evidence of approval for opening two bank accounts at RBL: 736-770-9 and RBL 686-199-1
o Bank reconciliations were not done for the following bank accounts: RBL 736-770-9 and RBL 686-199-1.
• Income
There was a strong possibility that the Authority may be losing revenue because of under-valuations of rental property, minimal rent charges and not collecting fees in relation to drainage and irrigation services.
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4. Executive Summary – cont’d
• Expenses The Authority operates a cash basis of accounting. All revenues collected were documented and banked subsequently.
• Contracts for the procurement of goods and services over one million dollars
($1,000,000) were not being approved by the Board of Directors or sent for tender board approval (Ministry of Finance). Contracts under one million dollars were not being awarded based on a three quote system of goods and services.
• Instances were noted where sole sourcing occurred (it is possible that better quality at
cheaper prices could have been obtained if contracts were advertised for tender). • Though budgets were being prepared, a detailed breakdown was not available and
instances were found where vehicles were purchased but no authorization was seen in the budget or minutes of the meeting of Board Members. For example, in 2012 four vehicles were purchased and in 2013 ten vehicles were purchased with no appropriate authorization seen.
• The MMA-ADA’s asset management needs improvement. Registers were not kept up
to date, assets were disposed of with no documented evidence, vehicles were crashed with no proper investigation being done or staff being penalized.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments 1. Breach of employment contract
a. Some employees had as much as 294 days leave accumulated. However, this was in
breach of paragraph 5 of the employment contract, which states that staff leave would be forfeited if not taken. See Appendix 1.
Implication This was in breach of the employment contract. Recommendation Employees should be informed that their leave would be forfeited if not taken. Leave should not be accumulated.
b. There was an instance where employees were paid for leave not taken, however this provision was not included in his employment contract. This was noted in the 143rd board minutes. The names and designations of these individuals were not provided. Implication Payment in lieu adds to the Authority's financial burden and was also in breach of the employment contract. Recommendation This should not persist in the future.
c. In accordance with the employment contract, staff were required to state in writing their desire to continue in employment before their employment contract came to an end. No record of this was found in the personal files, nevertheless, their contracts were renewed. Implication This may result in staff not having a valid contract. Recommendation Employees should be informed that they should communicate in writing their willingness to continue employment.
d. An instance was found where no provision for gratuity was in the employment contract. However, the Authority paid gratuity to an individual. See Appendix 2. Implication This was in breach of the employment contract. Recommendation The amount paid should be recovered from the employee. Also, this should not persist in the future.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 1. Breach of employment contract – Cont'd
e. An instance was found where an employee applied for duty free allowance and a
house, however, these provisions were not in his employment contract. Also, there was no evidence that the Board of Directors had approved this. See Appendix 3. Implication This was in breach of the employment contract. Recommendation This should not persist in the future. Management's Comments: a. We accept. Systems would be put in place to avoid this in the future. b. The Board approved of leave for staff at a certain level to be paid for leave. This
was approved by the Board. See Board minutes attached. Management Appendix 1 (Page 83-84).
c. Accept. Staff will be informed of this Clause in their contract by means of a
memorandum. Non compliance would be dealt with as per contract.
Mr. N. Sears was on the fixed establishment and he retired at age 60. Management Appendix 2 (Page 85).
d. Gratuity was paid to him as part of retirement benefit, not through employment
contract. e. Mr. Kevin Cottoy is employed by the Ministry of Agriculture and is seconded to
MMA. (Contract to Government of Guyana). MMA is required to provide accommodation for him. Duty Free concession was not granted by MMA. Mr. Cottoy applied to his employer, the Ministry of Agriculture for Duty Free Concession. In his application he stated that he is the beneficiary of a Duty Free Concession dated May 2014. (We cannot say who granted the Duty Free Concession).
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 2. Personal files
a. Many personal files did not contain integral information such as employment
contracts, approved increases in salaries, approval for promotions, etc. See Appendix 4. Implication This revealed severe deficiencies in the administrative and human resources function. Additionally, because of this, we were unable to ascertain whether the controls over hiring and promoting staff were operating effectively. Recommendation Employee files should be updated with these items.
b. The personal files for a number of employees who held key positions had no documented evidence showing their competence. See Appendix 5 Implication Due to this, we were unable to assess the competences of these employees in relation to their positions. Recommendation An evaluation of the employee's performance should be in his/her personal file.
c. A total of eight personal files were not provided for audit verification. Additionally, there was a file relating to an individual who was not on the staff list. See Appendix 6. Implication Unauthorised payments may be made to employees. Recommendation These files should be located. If no files are located, then files should be created. Management's Comments:
a. Accepted. Human Resource personnel was directed to ensure that all personal files are updated.
b. Accepted. The Board is currently looking at putting systems in place to
implement a staff evaluation exercise.
c. Files are in place for all employees and are available for the Auditor to check. Mr. Cottoy has been seconded by the Ministry of Agriculture. See Management Appendix 3 (Page 86-90).
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 3. Organisation chart
Based upon the organization chart, the Authority did not hire a number of key personnel. See Appendix 7. Implication This may lead to understaffing in some departments. Recommendation The staff numbers and positions within departments should ideally match that of the organization chart.
Management's Comments:
Yes, for the period under review, 2012 January - 2015 May, the Authority was understaffed.
4. Mahaica Mahaicony Abary - Agricultural Development Authority (MMA-ADA) Act a. The Authority employed a fulltime executive chairman. However, this was in breach
of the MMA-ADA Act Second Schedule Subsection 1A which state that a chairman can be appointed but not an executive.
b. The MMA-ADA Act requires the appointment of an internal auditor (Section 5 Subsection 1H), but during the period of review an internal auditor was not employed by the Authority.
c. Annual financial statements were not prepared for the period under review and submitted to the Minister of Finance. This was a non-compliance with the MMA Act Section 31 (Accounting Procedures) Subsection 4 which specifies the submission of these financials.
d. During the period of review there was no Executive Committee to the Board of Directors. This was not in compliance with the MMA Act (Second Schedule) Section 4 - Executive Committee which requires an Executive Committee and monthly meetings.
e. The bank accounts used (RBL; 686-106-6, 763-770-6, 686-199-1) were not approved by the Minister of Finance. This was not in compliance with the MMA Act (Financial Structure, Water Charges & Accounting Procedures) Section 25 Subsection 2 which requires the prior approval of bank accounts used by the Authority to make deposits.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 4. Mahaica Mahaicony Abary - Agricultural Development Authority (MMA-ADA) Act
f. During the period under review there were no separate bank accounts for current expenditure and capital expenditure. This was not in compliance with the MMA Act (Financial Structure, Water Charges & Accounting Procedures) Section 27 - Accounts, which requires the Authority to have separate accounts for capital and current expenditure.
g. There was no system in place for tending, this was not in compliance with the MMA
Act Section 30 – Tendering and Force Account.
Implication
These were breaches of the MMA - ADA Act and also reflected adversely on the Board of Directors.
Recommendations
The Board of Directors should ensure compliance with the Act at all times.
Management's Comments:
a. This appointment was approved by the Minister of Agriculture. However, this ceased with effect from June 30, 2015, when the life of the previous Board ended. b. We acknowledge. However, an Auditor was employed from July 2015. c. We acknowledge that Annual Financial Statements were not sent to the Minister of Finance. However, we will put measures in place immediately to correct this. d. We acknowledge that there was not an Executive Committee in place during the period under review. However, as at July 1, 2015, an Executive Committee was appointed and currently meets on a monthly basis. (Management Appendix 1) e. We acknowledge. Currently we have no record on file that these accounts were opened in keeping with the Act. However, this matter is currently engaging the attention of the Board of Directors. f. We acknowledge. The current Board of Directors is currently addressing the issue of having separate accounts for Capital and Current expenditure.
g. None was provided.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 5. General
There was no structured evaluation process in place to appoint potential employees and to make the process unbiased. For example, no evidence was found showing that applicants were rated for their qualification and/or experience and the best candidate given the job. Implication This may lead to the recruitment of staff who were not sufficiently competent for the job at hand. Recommendation There should be a formal documented evaluation system in relation to recruitment of employees.
Management's Comments:
Management accepts the recommendation and will be taking same to the Board for discussion and implementation.
6. INVENTORY
1. Obsolete stocks Included in the financial statements presented for the period 1 January 2012-31 May 2015 was an amount of G$11.053M, for obsolete stocks; however, upon further investigation it was revealed that these stock were not obsolete but were destroyed by fire in 2002. There was no report or documented evidence of this incident.
Implication The financial statements were misstated in relation to this amount as there was no expected future benefit that may be recovered for these assets.
Recommendation This amount should be written off.
Management's Comments:
The records giving details of the stock were destroyed by fire, not the stock. Most of the obsolete stocks are in a bond. We agreed with the recommendation that the amount should be written off.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d
6. INVENTORY – Cont’d
2. Stock count
a. Ledgers for fuel and lubricants were not updated regularly. Also, stock counts were not done on a regular basis.
Implication Any inconsistencies in relation to the movement and balances of these stock would not be identified promptly. Recommendation These ledgers should be updated daily, and reviewed by the appropriate staff. Also, stock counts should be conducted regularly. b. Based on a stock count done by TSD Lal & Co. on 23.09.2015, it was
observed that physical stocks and records were not in agreement. The reasons for these could not be ascertained. See Appendix 8.
Implication This indicated poor record keeping or loss of physical inventory. Recommendation These variances should be investigated and resolved. The process for recording and distributing of inventory to the various departments should be reviewed.
Management's Comments: a. While stock count was not done on a regular basis, the ledgers recording
purchases and issues were updated regularly. However, this was not done during the audit because the ledgers were in possession of the auditors. Steps will be taken to update ledgers on a daily basis.
b. We have commenced investigation of the variances and will submit a report to the Board with recommendations.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 6. INVENTORY – Cont’d
3. General
a. Inventory was not insured during the period.
Implication In the event of an unexpected risk occurring (e.g. fire and flood), the Authority would suffer losses. Recommendation The Authority should seek to have insurance coverage over their inventory.
b. Examination of Board Minutes and discussions with the current General
Manager revealed that spares for machinery and vehicles were stolen and may be the result of collusion between staff and external parties. Lists of the items can be seen in Appendix 32.
Implication This indicated poor security over the premises. Additionally, it cast doubts over the integrity of staff within the mechanical division. Recommendation There should be daily reconciliation of inventory balances to ledgers. Increased security may be needed for the compound.
c. There was no accurate updated record of the spares being held by the
Authority.
Implication Overall the management of spares may be inefficient. Recommendation The Authority should establish a system for the recording and management of spares with regular physical counts being conducted.
Management's Comments:
a. Agreed. Board approval was given to insure all assets commencing with
the Main Office. The other assets will be insured as funds become available.
b. Agreed. Management is currently in discussion with a Private Security
Firm. c. Physical check has commenced to reconcile variances between ledger and
actual stock.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 7. EXPENSES
a. Many payments were based on amounts requested by departmental heads. There were no invoices or quotations in support of such payments. Also, purchases were made at the discretion of departmental heads and may not have based on value for money principles (three quote system). See Appendix 9. Implication This may lead to items not being purchased in an economic manner and hence at the expense of the Authority. Recommendation The Authority should request quotations from various suppliers in order to ensure that supplies are procured in an economical way. Also, all payments should be supported by invoices.
b. A list or approved suppliers was not in place. Implication Absence of these controls would increase the probability of purchases not being made in the best interest of the Authority. Recommendation The Authority should establish an approved list of suppliers to procure items.
c. Instances were found when goods received notes were not prepared for items received
by the stores department. See Appendix 10. Implication This may lead to the incorrect amounts being posted to inventory. The amounts may be based on the invoice and the invoiced amounts may be different from that which was received. Recommendation Goods received notes should be prepared for all goods received.
d. An instance was noted where a payment voucher was not approved by the relevant
personnel (finance manager, admin manager or general manager). See Appendix 11 Implication This showed a breakdown of the approval system. Breaches of this may lead to payments being made that are not in the best interest of the Authority. Recommendation All payment vouchers should be approved by appropriate personnel.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 7. EXPENSES – Cont’d
e. A payment of G$3,000,000 was incurred by MMA - ADA to Mr. Adesh Rampratop for repairs to motor vehicle PRR 7716. It was noted that this vehicle was designated to the former Minister of Agriculture – Leslie Ramsammy. This vehicle was not part of the fixed assets register. Implication The Authority incurred expenses not belonging to it. Recommendation Only goods or services procured for the benefit of the authority should be paid for. Management's Comments: a. We accept and have implemented a three quotation system from July, 2015.
b. Agreed, steps would be taken to implement a list of approved suppliers.
c. Agreed. This recommendation will be implemented.
d. The payment voucher was approved by the Executive Chairman.
e. We are aware of a payment of $3.0M for the repair of vehicle PRR 7716 used by
the former Minister of Agriculture. This was approved by the Chairman of the Board.
8. INCOME
1. Rental of premises
a. The Authority did not update the files for tenants regularly. Also, instances were found where agreements were missing. Additionally, many agreements that expired were not renewed. See Appendix 12
Implication This may affect the Authority's claim to rental of these premises. Additionally, it indicated a breakdown of the system of internal controls. Recommendation For every premise rented, there must be a signed copy of the rental agreement in relation to the premise. Also, the agreement must be updated and filed securely.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 8. INCOME
1. Rental of premises – Cont’d
b. There were no pages in the rent ledger book related to several tenants. The
ledger book was the Authority's main method of recording rent receipts and rent outstanding from tenants. See Appendix 13
Implication This indicated a breakdown in relation to the rental of premises accounting and cast doubt over the receipts and receivables amounts in relation to rental of premises. Recommendation There should designated pages in relation to the rental of properties. Also, the pages must be updated regularly.
c. A substantial amount of rent was receivable (G$35m). An aged analysis was
not done; however, upon investigation many of the amounts were over one year. See Appendix 14.
Implication This indicated that the Authority may not be able to recover some of this rent and cast doubt on the ability of the entity to collect moneys from tenants. Recommendation The entity should take legal action to recover these amounts.
d. There was an instance where the tenant (V. Dalip) vacated the premises
without notifying the Authority and it was assumed that the tenant wished to maintain his tenancy.
Implication Due to the lack of communication, the tenant may be billed for rent when he was not actually occupying premises. As a result, it was uncertain whether rental payments will be received from the tenant.
Recommendation The Authority should ascertain whether premises were still occupied by the tenant. If it was not occupied, the entry for the rental income should be reversed. Legal action should be taken.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 8. INCOME
1. Rental of premises – Cont’d Management's Comments:
a. We note the comment and will take action to correct them.
b. We accept the recommendation and will take steps to ensure that the rent
agreements are updated.
c. Management has written the Attorney General requesting that legal action be taken against all defaulters save and except Government Agencies.
d. We do not agree to reverse the rental income since the tenant V. Dalip is still
in possession of the keys to the buildings rented.
9. FIXED ASSETS
a. Several laptops were given to employees, however those who retired/resigned did not return these assets. See Appendix 15.
Implication This indicated that there were poor controls over these assets.
Recommendation The Authority should seek to recover these assets. Also in the future, systems should be implemented to prevent this from recurring.
b. Several assets did not have unique serial numbers. Additionally, the location of several assets were not updated on the fixed assets register. See Appendix 16
Implication Physically verifying assets would be difficult and assets would be difficult to trace, making the area more prone to fraud or error.
Recommendation All assets should have unique serial numbers. Also, the fixed assets register should show the location of the assets.
c. At the time of the audit, instances were found where assets were on the register but
not physically seen. See Appendix 17.
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LETTER OF COMMENTS AND APPENDICES
Findings/Implications/Recommendations/Management's Comments – Cont’d 9. FIXED ASSETS – Cont’d
Implication This indicated a misstatement of fixed assets and a breakdown of controls over fixed assets.
Recommendation The Authority should seek to locate these assets and clearly document their location.
d. Some assets were being cannibalised to repair others; however, there was no
documented evidence that this activity was authorized. Implication Parts from plant and machinery may be easily stolen.
Recommendation All cannibalisation of parts should be properly authorized by the Board of Directors. Also a record of this should be maintained.
e. Motor vehicle PSS 2052, assigned to Shilendra Singh (a mechanic) was crashed and
was extensively damaged. However, no report was forwarded to the Board of Directors and no disciplinary action was taken to date. No rectification had been done to the vehicle.
Implication
The Authority may have to bear the cost of replacing/repairing the vehicle.
Recommendation All assets should be properly safe-guarded and in the event of an accident a full investigation and follow up action be undertaken promptly.
f. Instances were found where Motor vehicles were given to staff and not assigned to departments.
Implication This may cause abuse of the Authority's vehicles. Also, this benefit was not provided for in employee’s employment contracts. Recommendation Employees should only be given a vehicle to use if it is provided for in their employment contract.
g. Contained in Appendix 24 is a list of motor vehicles not registered in the name of MMA - ADA, but in the name of the Ministry of Agriculture.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 9. FIXED ASSETS – Cont’d
Implication
Legally the vehicles do not belong to the Authority.
Recommendation
All assets purchased by the Authority should in the name of the Authority.
h. It was discovered that the Hydromet Office purchased and stored fuel valued at G$19,865,486 at MMA's locations. MMA utilized the fuel with no documented authorization and had reimbursed Hydromet with a vehicle (PRR 2131) costing G$8,060,580in full settlement of this expense. There was no approval of this transaction. It was noted that this was a one off incident.
Implication
Fuel may have been misappropriated.
Recommendation
Inter Authority transactions should have proper approval from relevant authority.
Management's Comments:
a. The two employees (Saul & Amernauth) who were given computers but retired will be written to requesting the return of the computers. Management will withhold pension to enforce compliance. b. The serial numbers for some of the assets were not recorded but the locations are stated in the fixed assets register. Management will now record the serial numbers. c. The computers stated are in the possession of staff. The chairs are in storage in
one of MMA-ADA's building and are available for the Auditors to verify at anytime convenient to them.
d. Agreed. In an effort to provide farmers with an efficient drainage and irrigation
service, this occurred. Recommendation is accepted. e. Acknowledged; the employee has submitted a report, on October 1, 2015. f. Vehicles were assigned to managers and senior staff to carry out their work. g. Acknowledged. Purchase was made in the Ministry of Agriculture to minimize
on cost. h. Recommendation accepted, verbal approval was given by the Minister of
Agriculture. However, the recommendation will be implemented in the future.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 10. LEASES
a. In relation to leases, there was a database of details of leases issued. There were several differences in relation to the details in the database and the lease agreements. See Appendix 18
Implication This would indicate that there were poor controls over the entering of information to the systems for leases.
Recommendation These differences should be corrected. All information input in the database should be reviewed by an appropriate level of management.
b. Leases were granted for different periods (25, 50 or 99 years), and for different rates
($1,000, $500 or $200 per acre per year). However, there was no documented basis on which these periods or prices were determined. Additionally, it was noted that some leases were given rent free, however, the reasons for this rent free lease distribution was unclear. Implication This showed that the system for the allocation of lease land may be flawed, as there was no basis for the allocation.
Recommendation The Authority should have a basis on which lease land would be granted so as to ensure consistency and fairness in the lease granting process.
c. The Authority could not have identified the latest receipts for several lessees, nor the amounts due in relation to these lessees. See Appendix 19
Implication This indicated poor systems in place for the collection of lease revenue. Additionally, it may lead to lease receivable being incorrectly stated.
Recommendation The Authority should develop a systematic approach to record lease receipts and lease receivables.
d. The authority was unable to obtain several lease agreements due to the fact that they
were destroyed by fire in 2002. See Appendix 20
Implication Due to this, the systems in relation to granting of leases, and collection on lease fees due was not tested. Recommendation The lease agreements should be reconstructed.
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LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d 10. LEASES – Cont’d
e. The process for filing and upkeep of lease applications was flawed as there were
several instances where application forms were not seen in the application file and information in relation to the contact of lessees was not available. See Appendix 21
Implication This may make the process of recovering debts difficult.
Recommendation The lessees should be requested to provide all necessary information. Management's Comments:
a. The information in the data base is incorrect. This has since been corrected. b. Prior to 2004 twenty-five (25) years lease were issued. After 2003, fifty (50) and
ninety-nine (99) years leases were issued. As it relates to the rent, a reduced charge is payable for riverain lands. This was approved by MMA Board. Rent free lease were issued at the behest of the President.
c. Action will be taken to update the Land Rent Register. d. All leases issued prior to May 2001 were destroyed by fire which gutted the Main
Office. We have managed to retrieved photo copies of some lease from lessees. These are available for the Auditors to verify at any time convenient to them. There is an ongoing exercise to have all copies re-filed.
e. Application forms by some lessees were destroyed by fire in 2001. Files were
reconstructed with documents presented to us by the Lessees.
11. Cash and Bank
During the period, the Authority had three bank accounts. For two of these accounts, bank reconciliations were not done (RBL 736-770-9 and RBL 686-199-1).Monthly reconciliations were done for the other (RBL; 686-106-6).
Implication This may lead to unauthorised transactions not being detected in relation to these
accounts, and also may lead to incorrect balances in the accounts. Recommendation Monthly bank reconciliations should be done for these bank accounts. These reconciliations should have reviewed and approved by the appropriate level of staff.
Management's Comment: The recommendation would be implemented forthwith.
25
LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d
Fuel Consumption
a. Analysis of the fuel consumed for the period January 2012-May 2015 revealed the following (See Appendix 25 for detailed review by vehicle):
Particulars 2012 2013 2014 2015 Total
G$ G$ G$ G$ G$
Vehicles on MMA-ADA assets register 9,988,658 12,023,792 15,328,366 5,855,127 43,195,943
Vehicles not on MMA-ADA assets register 9,780,173 7,818,547 5,897,653 1,485,627 24,982,000
Total fuel consumed 19,768,831 19,842,339 21,226,019 7,340,754 68,177,943
Implication Funds may have been misappropriated and expenses overstated.
Recommendation
The Authority should only provide fuel to vehicles that have been approved by the Board of Directors.
b. It was difficult to establish if fuel consumed by MMA-ADA vehicles was for operational
activities. No log books were being kept. Also, requesting of fuel was not efficiently monitored.
Implication Fuel may be utilized for unauthorized use.
Recommendation The Authority should implement a log book system to record the purpose for which the vehicle was used. Also, each request for fuel should be approved by authorized persons.
Management's Comments: a. MMA paid the fuel bill for several vehicles owned by the Ministry of Agriculture. b. Except for the General Manager and divisional managers/senior staff who drive
themselves all other vehicles have log books. Request for fuel are approved by authorised persons.
26
LETTER OF COMMENTS AND APPENDICES Findings/Implications/Recommendations/Management's Comments – Cont’d Contracts administration a. There were no contracts for any recorded payments over $1,000,000 to external suppliers.
See Appendix 22 b. There was no system for public tendering or requesting quotes from suppliers for works
carried out for the Authority. These works were awarded on sole sourcing basis whereby a few suppliers were awarded large contracts. See Appendix 23
Implication This revealed the possibility of collusion and/or misappropriation of the Authority's funds. Additionally, it affects the Authority's ability to achieve value for money
Recommendation The guidelines for the procurement of goods and services should be followed.
Management's Comments:
a. Eighteen (18) of those payments were made to fortnight workers but were grouped. b. We accept the findings and recommendations were put in place effective July, 2015. Further comment: a. Please note that no comments were received for the other payments.
27
Other Necessary reporting information
1. Over the period 31 plots of state lands were repossessed and reallocated, the reasons for these reallocations could not be ascertained. See Appendix 26.
2. There are 17 pending matters in which the authority is involved; details of these are seen in
Appendix 27. 3. A total of 6 leases were granted waivers of their amounts due to the authority. Details are
seen in Appendix 28. 4. It was highlighted through correspondence with management that over 75% of farmers
default on their payments for drainage and irrigational charges. Due to a lack of sufficient information we were unable to identify the farmers.
5. It was highlighted through correspondence with management, that only 8 major works were
completed during the period under review. Details are seen in Appendix 29. 6. Details of the remuneration of the directors are shown in Appendix 30. 7. Drainage and irrigation charges and land rent collected during the period are;
Period D&I Charges Land rent
Year ended 2012 $131,716,927 $17,478,607
Year ended 2013 $152,860,856 $30,623,004
Year ended 2015 $185,293,887 $16,139,433
Jan 2015-May 2015 $35,848,265 $7,833,889
8. Land rent was last revised in 2000 from $7.50 per acre to $1,000 per acre. 9. Drainage and irrigation charges in the Abary/Berbice area increased from $1,673 per acre per
year in 2007 to $2,500 per acre per year in 2008. The D&I Charges in other areas are discretionary of management
10. The changes in staff as highlighted by the Human Resources/Administration manager can be
seen in Appendix 31.
Information outstanding Management were unable to provide: 1. Details in relation to the arrangements of the security firm or whether one was used. 2. Details in relation to the suppliers that were used e.g. contact information, addresses or
whether they were registered businesses.
Personnel Current Position Leave Period Leave acuumulated
McAlmont Matthew Sluice Attendant 14 days 1 year 107 days Neel Pryce Security Guard 14 days 1 year 12 days Claude James Sluice Attendant 14 days 1 year 155 days Pellham London Operator/Driver 14 days 1 year 17 days Mahaind Madho Sluice Attendant 14 days 1 year 19 days Satyanand Teerbhawan Pump Attendant 14 days 1 year 21 days Neville Nestor Pump Attendent 14 days 1 year 26 days Edward Rodrigues Sluice Operator 14 days 1 year 54 days Doris John Sluice Attendant 14 days 1 year 61 days Moses Rampal Supervisor 14 days 1 year 62.5 daysNatasha McDonal Supervisor 14 days 1 year 7 days Ashton London Supervisor 14 days 1 year 79 days Ronald Singh Trench Cleaner 14 days 1 year 79 days Baldeo Teebhawan O & M Officer 14 days 1 year 91 days Brian Nurse Sluice Operator unclear unclear 252 daysBickram Persaud Senior Pump Operator unclear unclear 70 daysMadhoo Ramcharitar Sluice Operator 14 days 1 year 70 days Rishi Asaram Sluice Operator 14 days 1 year 66.5 days leaveMohamed Takie Sluice Operator 14 days 1 year 65 daysTomby Naidu Trench Cleaner unclear unclear 294 days
Appendix 2 - showing gratuity paid to employee, which there were no provision in his contractName Position Salary Gratuity Requested Cheque #
Nathaniel Sears Supervisor 163,539 200,000 765475074
Name Position SalaryKevin Cottoy Engineer 159,414 28
Appendix 1 - showing Accumulated leave of employees
Appendix 3 - Staff that applied for duty free allowance
Appendix 4 - employees whose contracts were missing key elementsPersonnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department
Wesly John Sluice Operator 50,690 None 50690 yearly22.5% monthly
No None 1 year D&I Division
Hassan Ally Conservancy Attendant 62,637 48 days 62637 yearly22.5% monthly
No None 1 year D&I Division
Wellington Benjamin Conservancy Attendant 50,690 9 days None None NoYes- 9 years as a constable
1 year D&I Division
Mahendranauth RamjitManger Drainage & Irrigation
366,744 46 days 366744 yearly22.5% monthly
Yes- Bachelor in Civil
Yes- 6 Yearsv as an Engineer
1 yearDrainage & Irrigation
Seeram Manroop Conservancy Attendant No info 3 days No info No info No infoYes- 2 months an poition (Labour)
No Info D&I Division
Rajendra Tribhawan Draughtsman No info 104 days No info No info No No info No InfoLand and surveys
Chandrabansi Hookumchand
Trench Cleaner 20,845 None None None No None No Info D&I Division
Heeralall Security 46,936 None None None No None No Info D&I Division
Mahendranauth Doodnauth
Trench cleaner 26,679 None None None No None No Info D&I Division
Denise Hamilton Admin Assistant unclear unclear unclear unclear unclear unclear unclear Admin
Aubrey Charles General Manager No info None No info No info No info Yes- Surveyor No Info Admin
Bernadette Petterkin Administrative Manager No info None No info No info No info No info No Info Admin
Rudolph Gajraj Chairman No info None No info No info No info No info No Info Admin
Personnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department
Kalu Ruclranauth Supervisor 96,916 unclear unclear unclear unclear unclear unclearDrainage and irrigation
Oswald Arthur Sluice Attendant 56,813 unclear unclear unclear unclear unclear unclearDrainage and irrigation
Brian Nurse Sluice Operator 54,696 unclear unclear unclear unclear unclear unclearDrainage and irrigation
Tomby Naidu Trench Cleaner 21,679 unclear unclear unclear unclear unclear unclearDrainage and irrigation
Dalip Kumar Ramotar Sluice Operator 50,690 14 days 50,690 yearly22.5% monthly
No none 1 yearDrainage and irrigation
Micheal Deputron O&M Officer Grade 11 48,052 14 days None None None 13 yrs 1 yearDrainage and irrigation
Tishaunna Blair Trainee 27,879 14 days None None Yes-CXC 2 yrs 1 yearDrainage and irrigation
Bickram Persaud Senior Pump Operator unclear unclear unclear unclear unclear unclear unclearDrainage and irrigation
Madhoo Ramcharitar Sluice Operator 51,310 14 days 22.5% monthly
No unclear 1 yearDrainage and irrigation
Rishi Asaram Sluice Operator 51,310 14 days 51,310 yearly22.5% monthly
NoYes - 4 years as sluice operators
1 yearDrainage and irrigation
Appendix 4 cont'd
Anop Chetram Surveying Technician 55,522 None 55522 yearly22.5% monthly
Yes- Diploma in Land Surveying
None 1 yearLand and surveys
Dineshwari Seeram Senior Trainee 35,483 None None None No None 1 yearLand and surveys 30
Personnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department
Keron Mark Bowman Surveying Technician 55,522 5 days 55522 yearly22.5% monthly
Yes- Diploma in Land Surveying
None 1 yearLand and surveys
Lennox Halley Sluice Operator 50,152 None 50152 yearly22.5% monthly
No None 1 year D&I Division
Naresa Ramkaran Senior Trainee 35,483 None None None No None 1 yearLand and surveys
Robin Negesty Trainee 27,879 None None None No None 1 yearLand and surveys
Shevani Samuels Lands Officer 77,439 None 77439 yearly22.5% monthly
Yes None 1 yearLand and surveys
Kawall Bharat Manager Land & Surveys 316,112 56 days 316112 yearly22.5% monthly
Yes- Diploma in Land surveying
None 1 yearLand and surveys
Doodnauth Dwarka Sluice Operator 57,866 None None None No None 1 year D&I Division
Nathaniel Sears Supervisor 163,539 42 days None None NoYes-11 years at G.P.M
1 yearMechanic Division
Clyde Norton Conservancy Supervisor 123,343 52 days None None NoYes- 18 years Operator
1 year D&I Division
Carlon Rigby Mechanic/ Driver 73,689 None 73689 yearly22.5% monthly
No None 1 yearMechanic Division
Kevin Cottoy Engineer (Agricultural) 159,414 28 days 51,310 yearly22.5% monthly
unclear unclear 5 yearsMechanic Division
Desmond Yangerpatty Conservancy Attendant 55,522 16 days 55522 yearly22.5% monthly
NoYes- 2 years as a labourer
1 year D&I Division
Appendix 4 cont'd
Appendix 5 - employees whose files were missing evidence of their competencePersonnel Current Position Qualified Experiences PeriodAubrey Charles General Manager No info Yes- Surveyor No InfoBernadette Petterkin Administrative Manager No info No info No InfoRudolph Gajraj Chairman No info No info No InfoHansraj Bishram Mechanic No No info No info
Mahendranauth Ramjit Manger Drainage & IrrigationYes- Diploma in Technolgy and Bachelor in Civil Engineering
Yes- 6 Yearsv as an Engineer 1 year
Kawall Bharat Manager Land & Surveys Yes- Diploma in Land surveying None 1 year
Simone Edwards Finance Manager Yes - CAT qualifiedYes - Assistant Supervisors since 2003
1 year
Shilendra Singh Manager - Mechanical No Yes - 6 years as mechanic 1 yearWilliam Ross Manager IT Yes- Degree in Computer Science None 1 yearGodfrey Woodroffe Senior Supervisors Yes - Bsc in Mechanical Engineering none 1 year
Not received: Not on Staff List:
Somdatt PeraudShawin Walcott Kevin CottoySuresh TombyDevon SharpeTrainee:Jehu RawlinsLathman SanasieAshton BlairNavindra Raghoo
32
Appendix 6
Appendix 7 - Comparison of organization Chart & staff listName of Position
2012 2013 2014 2015Admin Dept 2 Clerk -1 -1 0 0Finance Dept 5 Clerk -3 -1 0 0Secretariat Dept Land Admin Officer -1 0 -1 -1L&S Division Manager -1 -1 -1 -1
Land Officer 0 0 1 1Clerk 0 -1 -1 -1Surveyor Techn 0 0 4 3Information Tech Officer -1 -1 0 0
D&I Department Manager -1 -1 -1 -124 Sluice Operator -2 -3 -5 -4Senior Pump Attendant -1 -1 -1 -12 Pump Attendant 0 0 1 1Supervisor Mahaica & Mahaicony 0 0 0 0Supervisor-Office -1 0 -1 0Secretary -1 -1 -1 -15 Area Supervisor 0 -3 -3 -22 Carpenter -2 -2 -2 -2Labourer 0 0 0 05 Supervisor- Conservancy 0 1 1 0Land Admin Officer 0 -1 -1 -1Trench Cleaner 0 -1 -1 -13 Security Guard 0 -2 -1 -12 O&M Officer 0 -2 -2 -2Driver 0 0 0 04 Watchmen 0 0 -2 -2D&I Officer 0 0 0 0Jnr. Office 0 0 0 0Operator 11 0 0 0 0
Mechanical Dept Manager -1 0 -1 -1Mechanical Supervisor 0 0 0 0Secretary -1 -1 -1 -1Storekeeper -1 -1 -1 -12 Mechanic 111 0 0 0 03 Mechantic 11 0 0 0 04 Mechanic 1 -3 -3 -2 -2Pump Operator -1 -1 -1 -1Labourer -1 -1 -1 -12 Fitter Mechanist -2 -1 -1 -12 Auto Electrician -1 -1 -1 -1Welder 111 -1 -1 -1 -1Welder 1 -1 -1 -1 -1Engineer 0 0 0 1Mechanical Assistant 0 0 -1 -1Mechanic Officer 0 -1 -1 -1Mechanic Helper 0 -1 -1 -1W/Shop Attendant 0 -1 -1 -16 Trainee Mechanic 0 -5 -2 -27 Engineering Trainee 0 -1 -4 -22 Supervisor 0 0 -2 -1Driver 0 0 0 06 Trainee Clerk 0 0 1 2
The above shows a the in consistencies between the organizational chart and the staff list.
33
Staff List
31
Physical Systems U.O.M VarianceLubricants# 50 397 189 Litres 209# 140 748 68 Litres 680# 46 - 46 Litres (46)DEXTRON - 9 Litres (9)SOB 55 193 Quarts (138)COOLANT 87 62 Litres 25# 40 365 97 Litres 268
FuelOrange Tank 14,531 11,855 Litres 2,676Black Tank 3,750 1,605 Litres 2,145
No. Item Description UOM Physical Quant Quantity In System Variance
Spares1 Brake Band Each 7 4 3 2 Coolant Filter LFW 4073 Each Nil 1 1 3 Flex Hose Each Nil 5 (5) 4 Grease Nipple 7/16 Each 6 14 (8) 5 Hand Pump Each 3 Nil 3 6 Welding Shield Each 1 3 (2) 7 Track Roller Each 6 Nil 6 8 Wire Brush Each 5 (3) 9 Hack Saw Blade Each 9 37 (28) 10 Water Seperator Filter 117-4089 Each Nil 5 5 11 Fuel Filter 296 Each Nil 62 62 12 Fuel Filter 1R0750 Each Nil 9 9 13 Funel Each 16 1 (15) 14 Bushing Small Each 4 4 - 15 Bushing Large Each 2 5 (3) 16 Oil Filter C-1008 Each 1 2 (1) 17 Plastic Steel Each 1 34 (33) 18 Silicone Each Nil 8 8 19 Bronze Rod Each 7 25 (18) 20 Insulation Tape Each 12 41 (29) 21 Grease Gun Each 1 1 - 22 Grease Nipple 7/16 Each 9 2 7 23 Belt B42 Each 4 3 1 24 Fuel Filter 3886 Each 1 NIL 1 25 Belt A68 Each 4 8 4 26 Belt A74 Each 4 NIL 4 27 NSK Bearing Each 9 NIL 9 28 Qust Bearing 620622E Each 6 NIL 6 29 NTN Bearings Each 6 NIL 6 30 Brake Fluid Delphe 25ml Each 3 NIL 3
Mora Pump station
Liters Fuel 480 362 118
34
Variance
DescriptionAppendix 8 - differences with system balances and physical inventory
Unit of measurement Description Balance as per Ledger
Physically verified
Appendix 9 - Payments made with just requests from department heads
DATE PAYEE PARTICULARS CHEQUE NO AMOUNT
27-Mar-12 P. Jagmohan Payment for Oxygen & Acetalyne for use in workshop 765475151 111,414$
23-Apr-12 W&H Rambance Payment for Spares purchases 765475486 94,404$ 1-Jun-12 A. Delima Materials supplied - Mix Loam 765481213 2,679,600$
20-Jul-12 Nazim Yusuph Construction work at D'Edwards Sluice House 765485104 165,000$ 29-Oct-12 Farfan & Mendes Ltd Purchase of items to be used on 051 chain saw 765492073 83,730$ 30/1/2013 Sarah' Automotive Purchase one (1) p781466 air drye filter foe gkk 1395 765496147 17,400$ 27/2/2013 Phagoo's General Store Items purchased for Mechanical Workshop 765499730 11,760$
04/03/2013 G. KhaderuCost of 1500 poly bags @$90.00 each for use at seed plant 765500147 135,000$
09/04/2013 Laparkan Trading Paym,ent for repairing on (1) photo copy machine 765505132 84,680$ 12/04/2013 M. Gafur Payment for steel pulley with grease nipple 765511236 580,000$
31/07/2014 Bibi. M. NeezamdeenPayment is for the cost of electrical items for use at Main Office, Mechanical Compound and envirous 765530074 315,884
04/09/2014Guyana Tractor and Equipment
Payment for 6 312 TAS and 6 17 plate battery to be used on CAT #8 765530372 256,128
30/10/2014 B. Solomon
Advance for contractor building perimeter fence around mechanical compound on contract # E183/2014 and building twenty (20) new tables for MMA open day 765530891 336,000
10/02/2013 S. Etwaroo
Part payment on contract ADM#207/2013 and D&I# 192/2013 for extension work done to structure at Mortice left bank of Mahicony River 7655510551 790,000$
Appendix 10 - purchases where there are no goods received notes
DATE PAYEE PARTICULARS CHEQUE NO AMOUNT27/2/2013 Phagoo's General Store Items purchased for Mechanical Workshop 765499730 11,760$
12/04/2013 M. Gafur Payment for steel pulley with grease nipple 765511236 580,000$
Appendix 11 - Payment voucher not approved
DATE PAYEE PARTICULARS CHEQUE NO AMOUNT
25/3/2015 M. Singh
Payment for replacing and installing electrical components on vehicle No.PMM 164 on March 20,2015 765540986 15,600$
35
Amount due based on last update of file
300,000
210,000
410,000 459,500 525,000 72,000
9,320,000
5,600,000 135,000
No file
No fileNo fileNo file
Appendix 13 - tenants where there were no pages in the ledger book
Building No File last updateLedger last updated
ID NO B78 & B81 31/03/2015 not in ledger
Unclear 07/07/2015 not in ledger
Appendix 14 - showing rental outstanding
Building No
Unclear
ID NO 7
ID NO B46ID NO B67B68
ONV Complex
B72ID NO B6ID NO B65
ID NO B9
B83ID NO B8
B68
ONV Complex
B72B83
ID NO B65ID NO B67ID NO B8
ID NO B78 & B81
Unclear
Appendix 12 - showing files that were poorly kept.
Building No
ID NO 7
ID NO B9
ID NO B46
Unclear H Nauth & SonsIvor MendoncaB.S Roy
Dipcon Engineering Services LTD
Llewlyn BaileyVevakanand Dalip
Guyana Rice Development Board
Barbara HamiltonKester SullivanMicheal Mc CalmonDavid Andrew Carter
Ministry of Transport & Hyraulics
Guyana Lifestock Development Authority
Tenant
Tenant
Guyana Rice Development Board
Vevakanand Dalip
Outstanding at 31/05/2015 as per ledger
Tenant
486,000
360,000
573,500 746,000 425,500
687,500 1,200,000 460,000
140,000
6,717 61,500
H Nauth & Sons
Guyana Lifestock Development Authority
David Andrew Carter
Barbara Hamilton
Kester SullivanLlewlyn Bailey
Dipcon Engineering Services LTD
B.S RoyGuyana Water IncMicheal Mc Calmon
Ministry of Transport & Hyraulics
Ivor Mendonca
24,684,000
ID NO B8Total Due 30,730,717
36
900,000 Guyana Fire Service
37
Appendix 15 - laptops held by employees that have resignedYEAR OF Code Original
ACQ DESCRIPTION Location Cost
2013 152Hewlett Packard 2000-2B44DX Notebook Computer- (3)
D&I -Saul, Natasha (nw) Admin - Sewkarran 361,920
2013 153 Asus X502C Notebook Computer- (4)Mechanical:- Amarnauth, Godfrey,
Shilen, Gajadhar 411,840
Appendix 16 - Assets without unique serial numbersYEAR OF ORIGINAL
ACQ Code DESCRIPTION Location COST
2011 139HP Pentium Dual core E 5700 PC with HP Le 220 22" wide monitors (4)
Not Working, D&I (Natasha), Lands (Dawnette), Mechanic (Godfrey) 730,320
2013 152Hewlett Packard 2000-2B44DX Notebook Computer- (3)
D&I -Saul, Natasha (nw) Admin - Sewkarran 361,920
2014 161 HP Pavillion Notebook PC-(4)ADMIN -Charles, Peterkin, & Simone;
D&I - Ramjit 751,8002014 162 Asus Inspire Notebook PCs- (2) Lands - c/o William D&I- Natasha 207,900
2014 164 Hewlett packard Notebook Pcs- (3)Lands c/o William & Kawall Admin -
Stores 249,9002014 170 Hp Split 13x2 Notebook PCs-(1) Admin 292,950
Appendix 17 - assets not available for physical inspectionYEAR OF
ACQ Code DESCRIPTION Location ORIGINALCOST
2010 137
Toshiba Satellite L 675D-S7042 17.3" widescreen Laptop Computer (1) - S/N: YA200711K, XA531540K William 405,960
2012 149Toshiba Satellite C650 Series 15.6" widescreen Laptop Computer- 2
Engineering-Mr Sarran Lands Admin -Donette 243,950
2014 222Folding Chairs- Four pack x 50- 200 Chairs Admin Stores 909,904
2010 41 Surveyors Precision Road Wheel Lands & Survey 33,037
Appendix 18 - Inconsistencies between lease documents and databaseLease # Name # Of Acres Data Base Lease
812Navina Chandra Raj Dhanraj 7.2185 55Yrs 99Yrs
1195 Sahadeo Jagdesh 4.3019 40.3019 Acres 4.3019 Acres1238 Albert Shubhan 38.433 34.433 Acres 38.433 Acres
Lease # Name First name # Of Acres841 Ramdass Mark . N 9.01
76 Ricks Sari Co Fazal Habibulla 183.1255 Jagroop Philip 344.72348 Kisson etal D 12.3116 a/k Willie Boy Authar 10.521165 Persaud Ganesh 4.8071041 R.S Khan Shamsheer 0.330962 Persaud Guitri 2.3471193 Allen Jarrel . E 28.12769 Rachpaul Anirhu 57.7971078 Rafeeoodeen Mohamed 114.8811297 Sookra Krishen .K. 61.521061 Singh Claudette 296.62311063 Singh Claudette 221.77371157 Ross Albert 28.66731261 Semple Vounda Yuonola 35.63211300 Moore Rawle &Alison 12.5191075 Suenarine Shandicka. N 188.6773804 Singh Pancham 5.5484149 Hamilton Humberto 39.5322Appendix 20 - Lease agreements burnt in the fireLease # Name First name # Of Acres209 Charles Evan.S. 22.2714248 Singh Inderjeet 25.34
76 Ricks Sari Co Fazal Habibulla 183.1255 Jagroop Philip 344.72348 Kisson etal D 12.3116 a/k Willie Boy Authar 10.52804 Singh Pancham 5.5484149 Hamilton Humberto 39.5322
Appendix 19 - Leasees which the latest receipts nor amounts due could not be ascertained
Lease files with no applications
Lease # Name First name # Of Acres1165 Persaud Ganesh 4.807536 Persaud Parbattie 58.00639 Rampersaud Ramesh 22.880760 Amjad Esther 7.463769 Rachpaul Anirhu 57.797855 Hopetown Land Co-op 885.7571069 Rampertab Ramanand 9.6781165 Persaud Ganesh 4.8071041 R.S Khan Shamsheer 0.330928 (Exp) Persaud Bhagwan 10.52
Lease files with no contact information
Lease # Name First name # Of Acres855 Hopetown Land Co-op 885.7571238 Shubhan Albert 38.4331021 Persaud Denesh 62.894595 Mahamad Abdool.R. 126.6699769 Rachpaul Anirhu 57.7971078 Rafeeoodeen Mohamed 114.8811101 Haph Ceymona 180.7491164 Subhan Ahmad karim 29.9531297 Sookra Krishen .K. 61.521061 Singh Claudette 296.62311063 Singh Claudette 221.77371275 Chichester Junior Clairmont 12.96781157 Ross Albert 28.66731199 Singh Stacy 29.5491261 Semple Vounda Yuonola 35.63211300 Moore Rawle &Alison 12.5191303 Nicholson Joylyn, Gratien, Herman 15.2171075 Suenarine Shandicka. N 188.67731076 Suenarine Shandicka . N 153.49611115 Pereira Ryan Persaud & Julio 288.51804 Singh Pancham 5.5484209 Charles Evan.S. 22.2714
Appendix 21
Appendix 22 - Payments that did not have contracts
PAYEE - 2012 PARTICULARS CHEQUE NO AMOUNT
A. Delima Materials supplied - Mix Loam 765481213 2,679,600$
A. Delima Supply of Mix loam 765492301 2,192,400$
A. Delima Payment for mixed loam supplied 765495572 1,265,000$
A.Delima Payment for Loam supplied 765485847 1,674,750$
Agri Parts
Items purchased for CD17D6, CAT # 5 ,
CAT # 2 312 7 CAT # 5, 312 765474921 1,104,923$
BK Quarrie Inc. Purchase of 200 tons crusher run 765485122 1,400,000$
D. Abrams - D. Yangarpatty
Service rendered for F.N.E Jan 20th ,
2012
765470671-
724 1,254,152$
D. Balkarran
Surveys donr in Murtice Wash clothes
and Esan and Jacob 765486064 1,456,067$
D.Abrams - D. Yangerpatty
Service rendered for F.N.E Feb 3rd ,
2012
765474625 -
684 1,429,888$
F. Amad- D. Yangerpatty Service rendered for FNE Aug 17, 2012
765485516-
485570 1,192,838$
F. Amad- D. Yangerpatty
Service rendered for F.N.E Sept
14,2012
765485905-
5971 1,000,137$
F. Amad- K.Singh Service rendered for FNE June 22, 2012
765481565-
1610 1,062,190$
F. Amad-D. Yangerpatty
Service rendered for FNE August
3,2012
7654985358-
416 1,192,867$
F. Amad-D. Yangerpatty FNE September 28, 2012
765491717-
784 1,235,620$
F.Amad-D.Yangerpatty Service renderd FNE2012.03.02
765474965-
5017 1,096,721$
F.Amad-D.yangerpatty Service rendered FNE 2012-08-31
765485700-
757 1,015,729$
Fyuse Hoosain
Excavation works done at Now or
Never canal and at High Dam Trench 765481257 1,010,400$
Guyaan Rice Producers
Association
Cost of 125 bags of urea fertilizers x
165 bags of 15-15-15 fertilizers for
Mma ricefield 765485679 2,278,000$
Guyana Rice Producers
Association
Cost of fertilizers and seed paddy for
MMA-ADA 765495391 2,712,000$
H. Ramroop
Supplying Mora Wood to Mma/ADA to
be used for construction of Bridges &
Revetment 765481460 1,058,760$
H. Ramsewack
Supply of Loam for use on all Weather
Road 765495610 1,458,730$
H. Ramsewack
Supplying 1013cy loam for All weather
Road 1013cy x 2900 unit Price 765485089 2,937,700$
40
Appendix 22 - Payments that did not have contracts
H.Ramsewack Supplied of mix loam for road repairs 765485427 1,595,000$
Industrial Supplies
Purchases of hydraulic oil # 68 & drums
of grease 765480869 1,370,530$
Industrial Supplies of Guyana Purchase of 6. Drum of EP3 grease 765492525 1,426,793$
Kumar Yvonne sons and daughters
Cost of materials use in bakery project
thru Ministry of Agriculture 765491674 1,207,560$
L. Narain Spares for Machine 765474923 1,160,633$
L. Narain
Items purchased (payment of 35%)
not: 65% of payment was made on
cheque 765481074 May 23,2012 765485093 1,992,786$
L. Narain
Supplied of One (1) used Caterpillar
312 tract Excavator 765485637 11,330,000$
L. Narain
Spares for caterpillar & new Holland
Excavator 765491678 1,687,283$
L. Narain
Supply of engine for New Holland
Grader 765495566 1,804,000$
L. Narain
Purchase of track chain for Caterpillar
D6 Dozer 765474942 1,747,010$
L. Narain
Suply of spares for new Holland and
caterpillar excavators 765495569 1,281,856$
L.Hercules
Supplying 899'' green heart piles for
use to construct bridge 765485852 1,199,800$
L.Narain
Spares purchased for New Holland
Equipment 765485854 2,994,416$
Lakeram Narain
Payment for supply of one used
caterpillar 312 track excavator 765481074 3,700,887$
M.S.Saffie
Final payment for land preparation of
rice land situate at trafalgar on
contract # E 115/2012 765485287 1,305,016$
Matthew Famey
Supply of piles use to construct bridges
in the Mahaica/ Mahaicony area 765492279 1,157,150$
N. Bhopaul White sand supplied 765492646 1,110,575$
N. Bhopaul
Supplying 280 cubic of sand @ 2000
per cubic & 398 cubic loam @ 2600 per
cubic for May 30,2012 to June 16,2012 765481546 1,594,800$
O.C. Bargoo-S.Teerbhawan
Service rendered for FNE October 12,
2012
765491930-
765491998 1,138,992$
P.L.James
Payment for materials (greenheart
piles) for bridge in Mahaica D&I area 765492248 1,449,000$
41
Appendix 22 - Payments that did not have contracts
Peter Lyn JamesSupplying of 4160 BM of green heart
Lumber for use at De'Edward sluice 765492627 1,227,200$
Peter Lyn James
Supplied of Lumber to construct
revetment for D' Edward Sluice 765495385 2,926,025$
Peter Lyn James
Cost of green heart piles used at D'
Edward sluice 765495404 1,420,200$
Peter Lyn James Supply of (4368 BM) lumber 765495564 1,288,560$
Peter Lyn James
Supply of green heart lumber and piles
for revetment work at Dedward, Abary
sluice & wash cloth bridge 765495762 3,586,585$
Peter Lyn James
Greenheart supplied for construction
of bridges & revetment in Abary -
Mahaica area 765470614 1,575,000$
Peter Lyn James
Construction of revetments and
bridges at Mahaica 765481140 2,389,600$
Peter Lynn James
Supplying 7075 Bms of lumber @ $290
per Bm for use on D&I dept for
construction of Bridges & revetment 765481251 2,051,750$
Peter Lynn James
Purchase of Lumber fro construction of
bridges & revetment 765481463 1,619,911$
R. Balram-S.Andrew Service rendered for FNE 2012-11-09
765492306-
765492370 1,539,917$
R. Ramoutar
Polly Tubes to be used in the M'ca &
M'cony D&I areas 765481078 1,685,470$
R. Ruben
Supply of Lumber to be use at
D'Edward sluice 765492457 1,249,325$
R. Ruben
Green Heart Lumber supplies for use at
D'Edward sluice 765492635 1,371,750$
R. Ruben
Purchase of green heart lumber for
construction of Bridge & revetment 765481062 1,358,940$
R. Ruben
Purchase of greenheart lumber for
used in D&I dept for construction of
Bridges and revetment 765481149 1,209,010$
R. Ruben
Purchase of greenheart lumber for use
in D&I dept for construction of Bridges
& revetment 765481237 1,322,400$
R. Ruben
Purchase of greenheart lumber for
construction of Bridges & Revetment 765481419 1,238,880$
42
Appendix 22 - Payments that did not have contracts
R. Ruben
Supplying of 4650 BM green Heart
Lumber for use at D' Edwaed Sluice 765495643 1,371,750$
R. Ruben Sawmill
Purchase of greenhaert lumber to use
in D&I Dept for construction of
revetment and bridges 765481050 1,325,880$
R.Ruben
Supplying (4300) on Rough care heart
lumber for use at D' Edward sluice 765495512 1,268,500$
R.Ruben
Purchase of greenheart lumber for
construction of Bridges & Revetment 765481544 1,237,720$
R.Ruben Purchase of 4406 Bms of greenheart 765481651 1,277,740$
R.Ruben
Lumber Supplied for Construction of
Bridges & revetment 765481694 1,330,230$
R.Ruben
Lumber purchased for construction of
Bridges & Revetment in D&I Dept. 765485081 1,299,200$
S. Andrew- D. Yangerpatty
Service rendered for FNE November
23, 2012
765492543-
609 1,483,869$
S. Andrew- D. Yangerpatty Service rendered for FNE Dec 21,2012
765495646-
5707 1,361,491$
S.Andrew-D.Yangerpatty
Service rendred for FNE October 26,
2012
765492153-
2172, 2174-
2220 1,199,280$
S.Andrew-D.Yangerpatty Serivce rendered for FNE Dec 07, 2012
765495436-
5498 1,509,253$
Toucan Industries Inc
One (1) Industrial-welder-bobcat 250
W/No Battery 765485981 1,090,400$
Trans Pacific Motor Spares
Purchase of oen Mitsibishe Tray Canter
for the MMA-ADA 765481075 1,800,000$
Tropical Woods & Wood Products Cost of Lumber Supplied to MMA 765485677 1,069,250$
V. Bandhoo
Payment as per attached - Advance-
MOA 765481400 1,000,000$
Vish Trading Co. Spares for Equipment 765481685 2,473,701$
PAYEE - 2013 PARTICULARS CHEQUE NO AMOUNT
A. Delima Supply mix Laom 432 cuyd 765500122 1,252,800$
43
Appendix 22 - Payments that did not have contracts
A. Delima
For supplying 476 cuyd of mix loam
@$2900 per cuyd 765504739 1,380,400$
A. Delima
Supplying 532 cubic of mix loam
@2950/cubic 765505093 1,569,400$
A.Rampratap
Advance payment on vehicle PRR 7716
(MOA) 765511168 3,000,000$
Anthony Delima
Supplying of 504 cubic yard mix loam
at $2950 (cubic yrd) 765505030 1,486,800$
Autorce Enterprise Ltd Payment vide telex for Equipment 15,212,703$
Autorce Enterprise Ltd via Telex
Freight for shippinh of Vehicles &
Equipment that was paid for on
October 22, 2013 8,570,320$
BAL
Payment for one Toyota Hilux Double
Cab Pick-up (4x4) for Hydromet - offset
against fuel purchases 765496326 8,060,580$
D. Mahadeo
Items required for repairs to D6
Buldozor, CA#& 312 CAT #4 and 2650
John deere Tractor 765504315 1,112,705$
Guyana Rice Producer's
Assocaiation
the cost of 266nags of Urea Fertilizers
& transportation delivered to MMA on
17-07-2013 765519558 1,847,800$
Guyana Rice Producers
Association
the cost of fertilizers purchase for
spring crop 2013 765504449 1,925,000$
H. Ramsewack
Cost of supplying 1514 cubic pf Mixed
loam 765504996 4,466,300$
H. Ramsewack
Cost of 522 cubic yrds of mix loam
@2950 per cubic yrd for road works 765505158 1,539,900$
H. Ramsewack
Payment for Supplying six hundred and
twenty (620) cubic yrd mix loam for
use on MMA's Allweather road 765511222 1,953,000$
H. Ramsewack Payment for mixed loam supplied 765511234 1,714,835$
H. Ramsewack
Payment for Greenheart piles for D&I
works 765511166 2,050,650$
H.Omed
Payment on contract ADM#235/2013
land preparation inrear of Trafalgar
total contract Amount $2455200 less
$709,440 for 2956 ltres of fuel @$240
supplied by MMA 765519507 1,745,760$
Heavy Quip Inc via telex
Advance Payment for Engines for
Machinery 8,322,655$
L. Narain
Supply of Cylinder seals for 312
excavator 765500061 1,290,160$
44
Appendix 22 - Payments that did not have contracts
L. Narain Supply of engine and parts 765500296 2,345,075$
L. Narain
Same for 12 Twelve fuel injector #
2830957 for NH excavator NH#1 E265
and 765504185 2,640,000$
L. Narain
Purchase one (1) new 671T detroit
diesel engine fo TR17 765504748 3,062,190$
L. Narain Payment for one engine 765519629 1,776,500$
M. H. Famey
Payment for Greenheart piles supplied
for D&I Works 765511113 1,956,000$
M.S.Ali
D&I work done at perth biabu stoff off
to kuliserabu & cottage/ Planterhall
side line 765499707 21,508,600$
Maria Dolores Hernandez stable
via telex for machinery 10,898,506$
N.Sukhdeo
the cost of materials for Mortice
Structure, strath Campbell Structure,
Burma Main drain Structure, Yankee
Sluice and Ranch Dm Structure 765519401 1,535,320$
Navindra Arjune and Kavita
Sookraj Arjune vide Telex for
Caterpiller Engine 2,513,500$
P. James
Supplying seven hundred and forty
four (&44) feet piles in total ( fourteen
piles ) for use within Mma's project
areaa to contract bridges and
revetment 765505169 1,339,200$
P. James
Supplying 6272 BM green heart lumber
for use within MMA's project areas
construct bridges and revetment 765505170 1,850,240$
P.L. James
Payment for lumber supplied for
revetment works at Mahaica 765500492 1,840,400$
P.L.James
Payment for Greenheart piles for D&I
Works 765495955 1,860,000$
Peter Lyn James
Lumber supplied for construction of
bridges & revetments at Abary
Mahaicony area 765500213 2,017,800$
Peter Lyn James
the cost of Materials for the M'ca
Bridge works 765504344 1,566,000$
R. Bissondat
Cost of materials for yankee canal
structure, excavator conservancy D&I
rosignol compound 765510358 1,408,475$
R. Ramoutar
Purchase of poly tubes for emergency
D&I works 765500351 1,368,000$
45
Appendix 22 - Payments that did not have contracts
R. Ramoutar
Purchase of 3-4 ft tubes to be used at
ranch Dam structures 765504983 1,722,600$
R. Ramoutar
Costs of items for Yankie Canal
Structure 765504991 1,398,130$
R. Ramoutar
Cost of 4-36 poly tubes to be used at
Biaboo Inside Dam 765505103 1,300,000$
R. Ruben
Payyment for supplying (4142) BM,
greenhear lumber for use at Profit
sluice and to construct bridge at Hyde
Park 765511086 1,221,890$
R.Ramoutar
the cost of 4-36 poly tubes to be used
in the M'ca D&I area 765504213 1,300,000$
R.Ramoutar
Cost of items for Mortice Structure and
Cost of 10-18 poly tubes (1200,000) for
D&I works and items for shed front
office (30,120) 765510522 1,371,820$
R.Ruben
Payment for supplying four
thousdand,four hundred and two
(4402) BM Green heart Lumber for use
at Burma Road- Bridge& Revetment 765519501 1,298,590$
Regal Stationery & Computer
Centre
Office furnitures, cabinets and chairs
purchases 765519559 1,121,836$
S. Andrew- D.Yangerpatty Service rendered FNE2013-02-15
765496328-
370-
765499671-
679 1,387,304$
S. Andrew-D. Yangerpatty Service rendered FNE March1st,2013
765499818-
765499872 1,203,177$
S. Bissoon
Payment for supplying four thousand
(4000) BM lumber for use within D&I
dept for repairs to pump House 765496164 1,240,000$
S.Andrew-H.Ramcharitar- Service rendered for F.N.E 18 Jan,2013
765496029-
070 1,000,904$
St. Anne Consignment Auction Payment vide Telex for Harrow Disc 5,256,625$
Trust Company
Payment vide Telex for Vehicles -
Mercedes Benz & Landrover
Freelander 6,869,500$
Trust Company
Payment vide Telex for Vehicles for
MOA, (To be repaid by the Ministry) -
Toyota Landcruiser - 2 14,045,500$
Trust Company Ltd
Advance Payment vide Telex for Buses
& Rav 4 1,408,402$
46
Appendix 22 - Payments that did not have contracts
Vish Trading Company Inc
one 312 caterpillar excavator and
complete undercarriage full payment 765510329 12,200,000$
PAYEE - 2014 PARTICULARS CHEQUE NO AMOUNT
Duane Holder
Payment for spare parts for use within
the Mechanical division 765525828 1,397,147$
Guyana Rice Producers
Cost of fertilizers and transportation
from RPA to MMA 765525890 1,272,000$
Guyana Rice Producers
Association
Payment is for the cost of fertilizers for
spring crop 2014-2015 765535949 2,106,000$
Guyana Rice Producer's
Association
Payment for the cost of fertilizers and
transportation for autumn crop 2013-
2014. 765525560 2,476,500$
Guyana Rice Producer's
Association
Payment for the cost of seed paddy
and transportation for autum crops
2013 765530768 1,354,500$
Guyana Tractor and Equipment
Payment for items purchased for (New
Holland -NH # 3) 18 rotar skaio bottom
roller 765530249 1,879,200$
Guyana Tractor and Equipment
Spares purchased for Fx1, CAT# 5
(312), Fx2 and CAT # 6 (312) 765530470 5,440,632$
Guyana Tractor and Equipment
Items to be used on fx2 (1 XKAQ-00219
seal , 250 5/8 bolt and nut , 23 bottom
roller 8llb-2002) 765530953 2,412,800$
H. Omed
Payment is for land preparation of 100
acres of rice land situate in rear of
Trafalgar on contract # E106/2014 (full
payment ) 765525747 1,180,000$
H. Omed
Payment for the cost of harvesting
4612.2 bags of paddy for MMA in rear
of Trafalgar 765535672 1,660,392$
H. Ramsewack
Costs of supplying 21 loads of mixed
loam (588 cubic yard at $2950.00 per
cubic 765520049 1,734,600$
H. Ramsewack
Payment for supplying nine hundred
and fifty seven (57) cube yards mix
loam for use on MMA's all weather
roads .(Access roads) 765520306 3,014,550$
47
Appendix 22 - Payments that did not have contracts
H. Ramsewack
Payment for supplying nine hundred
and eighty cubic yards mix loam during
the period March 4, 2014 to March 8,
2014 for use on all weather roads
within MMA's scheme 765525592 3,087,000$
H. Ramsewack
Payment for suppling one thousand,
four hundred and forty two (1442)
cubic yard mix loam for use on MMA's
all weather road 765525618 4,542,300$
H. Ramsewack
Supplying two thousand ,two hundred
and seventy three(2273) cubic yrd mix
loam for use on the MMA's all weather
road 765530832 7,159,950$
H.Ramsewack
Supply mix loam to MMA
(532cuyd@$2950) to be used for
repairs to all weather road 765519707 1,569,400$
Halim Omed
Land preparations (fuel p'ment) done
on 195 acres of land situated in rear of
Trafalgar on contract #E 215/2014 765536048 2,379,000$
Heavy equipment ink via Telex
Final Payment for shipping engines &
Harrow Dics 1,539,329$
Industrial Supply of Guyana
Payment for (4) four drum grease EP 3-
180 kgs 765519654 1,013,756$
Ivan George Lyn
Payment for supplying 931 ft green
heart piles and 3414 RM green heart
lumber all for use to construct
revetment at Farm sluice 765519997 2,583,930$
J. Armogan
Payment for 1200x R20 Hauler truck
tires 24@490= 11,760@212 and 17.5 x
25 wheel loader tires 8 @
$1589=12,712 @212 765536047 5,188,064$
Jacqulyn Mc Laren
Refund- D&I charges (Reference -
Seafield Coop) 765535909 1,100,000$
Joe Armogan
Payment is for GT Gazebo 30x10
canopy party tents with sidewalls
complete with hardware, GT00HW
10'x20 canopy tents with 1 3/8"
powder coated all steel canopy frame,
foot plates, valance, pvc folding tables
and folding chairs-four pkx50-
200chairs. (Total $11,098.00 us$ x
212= G$2,352,776.00 765535971 2,352,776$
48
Appendix 22 - Payments that did not have contracts
Joe Armogan
Payment is for items listed as shown
on invoice 765536167 1,831,158$
L & L Equipment Sales - Telex Payment for machines 7,480,862$
L. Narain
Payment for one replacement Engine
for New Holland Grader 765519761 1,999,200$
L. Narain
Payment for machinery and spares to
be purchased (US 34,500 at 210) 765530781 7,245,000$
M. S. Ali
Payment for works done in MMA/ADA
areas in region # 5 as shown on
attached 765525381 4,252,000$
M.Gafur
Payment for 12 8inch steel pulleys and
12 6inch steel pulleys for use on sea
sluices within MMA's Scheme 765519696 1,116,000$
M.S. Ali
Payment for excavation works in
Mahaica/Mahaicony 765525398 2,496,000$
M.S. Ali
Payment for mobilization and
Excavation works done at Wash
Clothes Drain 765525622 2,963,040$
M.S. Ali
Payment for earth works (mobilisation,
excavate drain and place material to
form embankment) 765525824 2,993,280$
M.S. Ali
Payment for excavation work done in
region (5) five for April and May 2014 765530730 6,534,000$
M.S. Ali
Payment for operation, servicing and
monitoring of machine works for the
period June-August 2014 765535972 9,309,000$
M.S.Ali
Payment for earth works done in Wash
Clothes (excavate drain and place
material on embankment) 765529987 3,735,320$
M.S.Ali
Payment for excavation & place
materials to form embankment of
Industry Canal 765535980 3,880,000$
M.S.Ali
Payment for operation, servicing and
maintaining of machine works for
period September 2014 to November
2014 765536175 8,343,000$
Micheal DePutron
Payment is for 50% gratitude benefits
for Micheal DePutron 765525795 1,833,350$
Mings Products and Services Ltd
Payment for three(3) outboard engine
and two(2) generators 765525633 1,919,000$
49
Appendix 22 - Payments that did not have contracts
Mohamed. S. Ali
Payment is for operation, servicing and
monitoring of NDIA Excavators from
January 1st to March 31st, 2014 in
Mahaicony and Region 4 765529989 8,042,000$
N. Sukhdeo
Payment for the cost of materials to be
used at Rosignol house(B 74), Mora
Point pump station building and house 765530767 1,238,010$
Omprakash Shivraj
Payment for supplying thirty six piles
60 feet each for use at Farm Sluice
(Revetment) 765525748 4,968,000$
Plan B Construction
Costs of 2-5 tons manual winches to be
used at Rutherford & Hyde Park Sluice 765519922 2,568,000$
Plan B Construction
Payment for supplying two (2) five ton
winches and one three ton winch for
use on sluices (Rutherford, Springhall
and Farm) 765530323 3,564,000$
Powerline Automotive Products
Spares supplied for use on Machinery
GR 3 & (Fx1) 765530706 1,876,880$
Powerline Automotive Products
Spare parts to be used on Fx #1 and
New Holland E 265 excavator (NH #8) 765530841 1,184,360$
R. Jaisingh
Payment for (4) four 8 channel (1)
terabyte security DVRs and (16) sixteen
outdoor security cameras with night
vision purchased 765536179 1,110,720$
R. Joseph
Payment for supplying laterite for use
on the all weather roads within MMA's
scheme. contract No.001 (2014 ADM) 765525301 1,000,000$
R. Joseph
Final payment on contract No. ADM #
001/2014 for supplying laterite to
MMA for use on the all weather roads
within MMA's scheme 765525402 2,000,000$
R. Joseph
Payment for supplying one thousand
(1000) cubic yards laterite for use on
all weather roads within the MMA'S
scheme 765520353 1,500,000$
R. Ramoutar
Cost of 3-4 feet HDPE poly tubes for
Biaboo Empolder 765525156 1,875,000$
R. Ramoutar
Cost of 2-4ft and 1-30" poly tubes for
empolding works at Biabu 765525397 1,487,000$
50
Appendix 22 - Payments that did not have contracts
R. Ramoutar
Cost of 3 four feet poly tubes for
Biaboo 765525545 1,875,000$
R. Ramoutar
Payment for cost of 2-4 ft poly tubes
for Pine Ground 765525713 1,370,000$
R. Ramoutar
Payment is for the cost of 3-48" poly
tubes for D&I works in Kulisesabu 765530099 1,920,000$
R. Ramoutar
Payment is for the cost of materials for
building fence around mechanical
compound 765530239 1,792,760$
R. Ramoutar
Payment is for the cost of 2-4 ft and 2-
3 ft and 2-3 ft poly tubes for Wash
Clothes/Biaboo area 765530255 1,970,000$
R. Ramoutar
Costs of 2-4 ft poly tubes for Wash
Clothes Biaboo 765530554 1,350,000$
R. Ramoutar
Payment for the cost of items and
materials for Mora Point Sluice, office,
B60 765530686 1,221,600$
R. Ramoutar
Payment for the cost of 3-48" poly
tubes for Herstelling 765530810 2,025,000$
R. Ramoutar
Payment for the cost of materials for
spooner, 1st savannah sluice, office
and workshop 765535787 2,244,400$
R. Ramoutar
Cost of 3-48" tubes for Herstelling
Drain 765535831 2,025,000$
R. Ramoutar
Payment is for 3-48" poly tubes and 1-
36" poly tube for Herstelling 765535906 2,365,000$
R. Ramoutar
Cost of 4-48" tubes and 1-24" tube for
Herstelling Drain 765535981 2,940,000$
R. Ramoutar
Payment is for the cost of 2-4 ft and 1-
3ft poly tubes for Herstelling Drain 765536168 1,675,000$
R. Ramoutar
Payment is for the cost of 3-48" poly
tubes and 1-36" poly tubes for FD 21
and cattle pasture. 765530396 2,070,000$
R. Ruben
Payment for Lumber supplied for use
at Profit sluice 765519703 1,176,810$
R. Ruben
Payment for supplying four thousand,
four hundred and eighty six(4486) BM
greenheart lumber for use at Farm to
construct revetment 765525696 1,323,370$
51
Appendix 22 - Payments that did not have contracts
R. Ruben
Payment for supplying four thousand,
two hundred and ninety four(4294) BM
green heart lumber for use to
construct one sluice door at Park Sluice
and to construct revetment at Farm
Sluice 765525802 1,266,730$
R. Ruben
Payment for supplying four thousand,
one hundred and seventy three(4173)
BM greenheart lumber for use at Farm
Sluice to construct revetment 765525950 1,231,035$
R. Ruben
Payment for supplying four thousand,
one hundred and sixty three (4163) BM
lumber on August 5, 2014 ( for use at
spring hall sluice) 765530166 1,228,085$
R. Ruben
Payment for 4502 BM of lumber
purchased to be used at IR1, IR2, IR3
and IR structure 765530770 1,328,090$
R. Ruben
Lumber supplied for the use at Mora
Point irrigation structure 765530582 1,320,715$
R.Ramoutar
Is the cost of 4-36 poly tube for cattle
pasture area 765519603 1,360,000$
Rohan Jaisingh
Payment is for the cost of 1-scanner
copies and printer/plotter complete
and 1 HP T120/24" wide format Auto
Cad Plotter/Printer 765525621 3,932,250$
Rohan Jaisingh
Payment for the cost of computer and
items for the office as shown on
attached 765525626 1,356,600$
Vish Trading Company
Payment for items to be used on CAT
#10 765536089 2,011,904$
Vishwa Sookraj Payment for engines vide telex 7,660,000$
Wazeer Khan
Payment for harvesting 3171.5 bags of
seed paddy at $350.00 per bag 765525558 1,110,016$
PAYEE - 2015 PARTICULARS CHEQUE NO AMOUNT
A. Chowramootoo
Payment is for work done at
fisherman's building at D'Edward and
advance for construction of concrete
flats at fisherman's building at
D'Edward 765541121 3,500,000$
M. S.Ali
Cost of earth works done in Biaboo
area 765536638 3,840,000$
52
Appendix 22 - Payments that did not have contracts
M.S.Ali Payment is for earth works 765536239 14,963,670$
M.S.Ali
Payment is for cleaning of channels as
shown on attached 765536248 3,985,200$
M.S.Ali
Payment for operation, servicing and
monitoring of works done as shown on
attached for December 765536271 3,326,000$
M.S.Ali
Cost of repairs to drain at 1st
Savannah, Right Bank Mahaicony River 765540903 14,428,860$
M.S.Ali
Cost of construction of drain at Upper
Berbice 765541191 8,204,340$
R. Ramoutar
Costs of 2-48" poly tubes and 1-36"
poly tubes for Herstelling Drain 765536374 1,695,000$
R. Ramoutar
Cost of 3- 48" pvc poly tubes for Pine
Ground Mahaica River 765536560 2,025,000$
R. Ramoutar
Cost of materials for repairs to (3)
bridges at Biaboo and Sluice Door at
Spring Hall 765541198 2,276,640$
R. Ruben
Supplying lumber for use at the
Fisherman's building at D'Edward
Village W/B/B 765536594 1,618,600$
53
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
2013
D&I work done at perth biabu stoff off to kuliserabu & cottage/ Planterhall side
line 765499707 $ 21,508,600
TOTAL - 2013 $ 21,508,600
Payment for works done in MMA/ADA areas in region # 5 as shown on attached 765525381 $ 4,252,000
Payment for excavation works in Mahaica/Mahaicony 765525398 $ 2,496,000
Payment for mobilization and Excavation works done at Wash Clothes Drain 765525622 $ 2,963,040
Payment for earth works (mobilisation, excavate drain and place material to form
embankment) 765525824 $ 2,993,280
Payment for earth works done in Wash Clothes (excavate drain and place material
on embankment) 765529987 $ 3,735,320
Payment for excavation work done in region (5) five for April and May 2014 765530730 $ 6,534,000
Payment for operation, servicing and monitoring of machine works for the period
June-August 2014 765535972 $ 9,309,000
Payment for excavation & place materials to form embankment of Industry Canal 765535980 $ 3,880,000
Payment for operation, servicing and maintaining of machine works for period
September 2014 to November 2014 765536175 $ 8,343,000
Payment is for operation, servicing and monitoring of NDIA Excavators from
January 1st to March 31st, 2014 in Mahaicony and Region 4 765529989 $ 8,042,000
TOTAL - 2014 $ 52,547,640
Payment is for earth works 765536239 $ 14,963,670 Payment is for cleaning of channels as shown on attached 765536248 $ 3,985,200 Payment for operation, servicing and monitoring of works done as shown on
attached for December 765536271 $ 3,326,000
Cost of earth works done in Biaboo area 765536638 $ 3,840,000
Cost of repairs to drain at 1st Savannah, Right Bank Mahaicony River 765540903 $ 14,428,860
Cost of construction of drain at Upper Berbice 765541191 $ 8,204,340
TOTAL - 2015 $ 48,748,070
TOTAL FOR THE PERIOD $ 122,804,310
2014
2015
Suppliers- M.S.Ali
54
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Purchase of poly tubes for emergency D&I works 765500351 $ 1,368,000
the cost of 4-36 poly tubes to be used in the M'ca D&I area 765504213 $ 1,300,000
Purchase of 3-4 ft tubes to be used at ranch Dam structures 765504983 $ 1,722,600
Costs of items for Yankie Canal Structure 765504991 $ 1,398,130
Cost of 4-36 poly tubes to be used at Biaboo Inside Dam 765505103 $ 1,300,000
Cost of items for Mortice Structure and Cost of 10-18 poly tubes (1200,000) for
D&I works and items for shed front office (30,120) 765510522 $ 1,371,820
Is the cost of 4-36 poly tube for cattle pasture area 765519603 $ 1,360,000
Cost of 3-4 feet HDPE poly tubes for Biaboo Empolder 765525156 $ 1,875,000
Cost of 2-4ft and 1-30" poly tubes for empolding works at Biabu 765525397 $ 1,487,000
Cost of 3 four feet poly tubes for Biaboo 765525545 $ 1,875,000
Payment for cost of 2-4 ft poly tubes for Pine Ground 765525713 $ 1,370,000
Payment is for the cost of 3-48" poly tubes for D&I works in Kulisesabu 765530099 $ 1,920,000
Payment is for the cost of materials for building fence 765530239 $ 1,792,760
Payment is for the cost of 2-4 ft and 2-3 ft and 2-3 ft poly tubes 765530255 $ 1,970,000
Payment is for the cost of 3-48" poly tubes and 1-36" poly tubes for FD 21 and
cattle pasture. 765530396 $ 2,070,000
Costs of 2-4 ft poly tubes for Wash Clothes Biaboo 765530554 $ 1,350,000
Payment for the cost for Mora Point Sluice, office, B60 765530686 $ 1,221,600
Payment for the cost of 3-48" poly tubes for Herstelling 765530810 $ 2,025,000
Payment for the cost of materials for spooner, 1st savannah sluice, 765535787 $ 2,244,400
Cost of 3-48" tubes for Herstelling Drain 765535831 $ 2,025,000
Payment is for 3-48" poly tubes and 1-36" poly tube for Herstelling 765535906 $ 2,365,000
Cost of 4-48" tubes and 1-24" tube for Herstelling Drain 765535981 $ 2,940,000
Payment is for the cost of 2-4 ft and 1-3ft poly tubes for Herstelling Drain 765536168 $ 1,675,000
TOTAL - 2014 $ 31,565,760
Costs of 2-48" poly tubes and 1-36" poly tubes for Herstelling Drain 765536374 $ 1,695,000
Cost of 3- 48" pvc poly tubes for Pine Ground Mahaica River 765536560 $ 2,025,000
Cost of materials for repairs to (3) bridges 765541198 $ 2,276,640
TOTAL - 2015 $ 5,996,640
TOTAL FOR THE PERIOD $ 46,022,950
2013
2014
2015
Suppliers- R.
Ramoutar
55
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Supplying 1013cy loam for All weather Road 1013cy x 2900 unit Price 765485089 $ 2,937,700
Supplied of mix loam for road repairs 765485427 $ 1,595,000
Supply of Loam for use on all Weather Road 765495610 $ 1,458,730
TOTAL-2012 $ 5,991,430
Cost of supplying 1514 cubic pf Mixed loam 765504996 $ 4,466,300
Cost of 522 cubic yrds of mix loam @2950 per cubic yrd for road works 765505158 $ 1,539,900
Payment for Supplying six hundred and twenty (620) cubic yrd mix loam for use on
MMA's Allweather road 765511222 $ 1,953,000
Payment for mixed loam supplied 765511234 $ 1,714,835
Payment for Greenheart piles for D&I works 765511166 $ 2,050,650
Supply mix loam to MMA (532cuyd@$2950) to be used for repairs to all weather
road 765519707 $ 1,569,400
Costs of supplying 21 loads of mixed loam (588 cubic yard at $2950.00 per cubic 765520049 $ 1,734,600
Payment for supplying nine hundred and fifty seven (57) cube yards mix loam for
use on MMA's all weather roads .(Access roads) 765520306 $ 3,014,550
Payment for supplying nine hundred and eighty cubic yards mix loam during the
period March 4, 2014 to March 8, 2014 for use on all weather roads within MMA's
scheme 765525592 $ 3,087,000
Payment for suppling one thousand, four hundred and forty two (1442) cubic yard
mix loam for use on MMA's all weather road 765525618 $ 4,542,300
Supplying two thousand ,two hundred and seventy three(2273) cubic yrd mix loam
for use on the MMA's all weather road 765530832 $ 7,159,950
TOTAL-2014 $ 21,107,800
TOTAL FOR THE PERIOD $ 38,823,915
Year Particulars Cheque Number Amounts
2014 Payment for engines vide telex $ 7,660,000
TOTAL - 2014 $ 7,660,000
Suppliers- H.
Ramsewack
2012
2013
2014
Suppliers- Vishwa
Sookraj
56
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Spares for Machine 765474923 $ 1,160,633
Purchase of track chain for Caterpillar D6 Dozer 765474942 $ 1,747,010
Payment for supply of one used caterpillar 312 track excavator 765481074 $ 3,700,887
Items purchased (payment of 35%) not: 65% of payment was made on cheque
765481074 May 23,2012 765485093 $ 1,992,786
Supplied of One (1) used Caterpillar 312 tract Excavator 765485637 $ 11,330,000
Spares purchased for New Holland Equipment 765485854 $ 2,994,416
Spares for caterpillar & new Holland Excavator 765491678 $ 1,687,283
Supply of engine for New Holland Grader 765495566 $ 1,804,000
Suply of spares for new Holland and caterpillar excavators 765495569 $ 1,281,856
TOTAL - 2012 $ 27,698,871
Supply of Cylinder seals for 312 excavator 765500061 $ 1,290,160
Supply of engine and parts 765500296 $ 2,345,075
Same for 12 Twelve fuel injector # 2830957 for NH excavator NH#1 E265 and 765504185 $ 2,640,000
Purchase one (1) new 671T detroit diesel engine fo TR17 765504748 $ 3,062,190
Payment for one engine 765519629 $ 1,776,500
TOTAL - 2013 $ 11,113,925
TOTAL FOR THE PERIOD $ 38,812,796
Year Particulars Cheque Number Amounts
Payment vide telex for Equipment $ 15,212,703
Freight for shippinh of Vehicles & Equipment that was paid for on October 22,
2013 $ 8,570,320
TOTAL - 2013 $ 23,783,023
Year Particulars Cheque Number Amounts
2013 Advance Payment for Engines for Machinery $ 8,322,655
TOTAL -2013 $ 8,322,655
2012
2013
2013
Suppliers- Autorce
Enterprise Ltd
Suppliers- Heavy
Quip
Suppliers- L.
Narain
57
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Greenheart supplied for construction of bridges & revetment in Abary - Mahaica
area 765470614 $ 1,575,000
Construction of revetments and bridges at Mahaica 765481140 $ 2,389,600
Supplying 7075 Bms of lumber @ $290 per Bm for use on D&I dept for
construction of Bridges & revetment 765481251 $ 2,051,750
Purchase of Lumber fro construction of bridges & revetment 765481463 $ 1,619,911
Payment for materials (greenheart piles) for bridge in Mahaica D&I area 765492248 $ 1,449,000
Supplying of 4160 BM of green heart Lumber for use at De'Edward sluice 765492627 $ 1,227,200
Supplied of Lumber to construct revetment for D' Edward Sluice 765495385 $ 2,926,025
Cost of green heart piles used at D' Edward sluice 765495404 $ 1,420,200
Supply of (4368 BM) lumber 765495564 $ 1,288,560
Supply of green heart lumber and piles for revetment work at Dedward, Abary
sluice & wash cloth bridge 765495762 $ 3,586,585
TOTAL - 2012 $ 19,533,831
Payment for Greenheart piles for D&I Works 765495955 $ 1,860,000
Lumber supplied for construction of bridges & revetments at Abary Mahaicony
area 765500213 $ 2,017,800
Payment for lumber supplied for revetment works at Mahaica 765500492 $ 1,840,400
the cost of Materials for the M'ca Bridge works 765504344 $ 1,566,000
Supplying seven hundred and forty four (&44) feet piles in total ( fourteen piles )
for use within Mma's project areaa to contract bridges and revetment 765505169 $ 1,339,200
Supplying 6272 BM green heart lumber for use within MMA's project areas
construct bridges and revetment 765505170 $ 1,850,240
TOTAL - 2013 $ 10,473,640
TOTAL FOR THE PERIOD $ 30,007,471
Year Particulars Cheque Number Amounts
2013 Payment vide Telex for Harrow Disc $ 5,256,625
TOTAL - 2013 $ 5,256,625
2012
2013
Suppliers- St. Anne
Consignment
Suppliers- Peter
Lyn James
58
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Purchase of greenhaert lumber to use in D&I Dept for construction of revetment
and bridges 765481050 $ 1,325,880
Purchase of green heart lumber for construction of Bridge & revetment 765481062 $ 1,358,940
Purchase of greenheart lumber for used in D&I dept for construction of Bridges
and revetment 765481149 $ 1,209,010
Purchase of greenheart lumber for use in D&I dept for construction of Bridges &
revetment 765481237 $ 1,322,400
Purchase of greenheart lumber for construction of Bridges & Revetment 765481419 $ 1,238,880
Purchase of greenheart lumber for construction of Bridges & Revetment 765481544 $ 1,237,720
Purchase of 4406 Bms of greenheart 765481651 $ 1,277,740
Lumber Supplied for Construction of Bridges & revetment 765481694 $ 1,330,230
Lumber purchased for construction of Bridges & Revetment in D&I Dept. 765485081 $ 1,299,200
Supply of Lumber to be use at D'Edward sluice 765492457 $ 1,249,325
Green Heart Lumber supplies for use at D'Edward sluice 765492635 $ 1,371,750
Supplying (4300) on Rough care heart lumber for use at D' Edward sluice 765495512 $ 1,268,500
TOTAL- 2012 $ 16,861,325
Payment for Lumber supplied for use at Profit sluice 765519703 $ 1,176,810
Payment for supplying four thousand, four hundred and eighty six(4486) BM
greenheart lumber for use at Farm to construct revetment 765525696 $ 1,323,370
Payment for supplying four thousand, two hundred and ninety four(4294) BM
green heart lumber for use to construct one sluice door at Park Sluice and to
construct revetment at Farm Sluice 765525802 $ 1,266,730
Payment for supplying four thousand, one hundred and seventy three(4173) BM
greenheart lumber for use at Farm Sluice to construct revetment 765525950 $ 1,231,035
Payment for supplying four thousand, one hundred and sixty three (4163) BM
lumber on August 5, 2014 ( for use at spring hall sluice) 765530166 $ 1,228,085
Lumber supplied for the use at Mora Point irrigation structure 765530582 $ 1,320,715
Payment for 4502 BM of lumber purchased to be used at IR1, IR2, IR3 765530770 $ 1,328,090
TOTAL - 2014 $ 8,874,835
TOTAL FOR THE PERIOD $ 25,736,160
2014
Suppliers- R.
Ruben
2012
59
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Materials supplied - Mix Loam 765481213 $ 2,679,600
Payment for Loam supplied 765485847 $ 1,674,750
Supply of Mix loam 765492301 $ 2,192,400
Payment for mixed loam supplied 765495572 $ 1,265,000
TOTAL - 2012 $ 7,811,750
Supply mix Laom 432 cuyd 765500122 $ 1,252,800
For supplying 476 cuyd of mix loam @$2900 per cuyd 765504739 $ 1,380,400
Supplying of 504 cubic yard mix loam at $2950 (cubic yrd) 765505030 $ 1,486,800
Supplying 532 cubic of mix loam @2950/cubic 765505093 $ 1,569,400
TOTAL-2013 $ 5,689,400
TOTAL FOR THE PERIOD $ 13,501,150
Year Particulars Cheque Number Amounts
2013Payment for one Toyota Hilux Double Cab Pick-up (4x4) for Hydromet - offset
against fuel purchases 765496326 $ 8,060,580
TOTAL-2013 $ 8,060,580
Year Particulars Cheque Number Amounts
Service renderd FNE2012.03.02 765474965-5017 $ 1,096,721
Service rendered for FNE August 3,2012 7654985358-416 $ 1,192,867
Service rendered for FNE Aug 17, 2012 765485516-485570 $ 1,192,838
Service rendered FNE 2012-08-31 765485700-757 $ 1,015,729
Service rendered for F.N.E Sept 14,2012 765485905-5971 $ 1,000,137
FNE September 28, 2012 765491717-784 $ 1,235,620
TOTAL-2012 $ 6,733,912
Year Particulars Cheque Number Amounts
2013 one 312 caterpillar excavator and complete undercarriage full payment 765510329 $ 12,200,000
TOTAL - 2013 $ 12,200,000
2012
2013
2012
Suppliers- F.Amad-
D.Yangerpatty
Suppliers- A. Delima
Suppliers- BAL
Suppliers- Vish
Trading Company
60
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Cost of 125 bags of urea fertilizers x 165 bags of 15-15-15 fertilizers for Mma
ricefield 765485679 $ 2,278,000
Cost of fertilizers and seed paddy for MMA-ADA 765495391 $ 2,712,000
TOTAL-2012 $ 4,990,000
Payment for the cost of fertilizers and transportation for autumn crop 2013-2014. 765525560 $ 2,476,500
Cost of fertilizers and transportation from RPA to MMA 765525890 $ 1,272,000
Payment for the cost of seed paddy and transportation for autum crops 2013 765530768 $ 1,354,500
Payment is for the cost of fertilizers for spring crop 2014-2015 765535949 $ 2,106,000
TOTAL-2014 $ 7,209,000
TOTAL FOR THE PERIOD $ 12,199,000
Year Particulars Cheque Number Amounts
Payment for items purchased for (New Holland -NH # 3) 18 rotar skaio bottom
roller 765530249 $ 1,879,200
Spares purchased for Fx1, CAT# 5 (312), Fx2 and CAT # 6 (312) 765530470 $ 5,440,632
Items to be used on fx2 (1 XKAQ-00219 seal , 250 5/8 bolt and nut , 23 bottom
roller 8llb-2002) 765530953 $ 2,412,800
TOTAL-2014 $ 9,732,632
Year Particulars Cheque Number Amounts
Payment is for land preparation of 100 acres of rice land situate in rear of Trafalgar
on contract # E106/2014 (full payment ) 765525747 $ 1,180,000
Payment for the cost of harvesting 4612.2 bags of paddy for MMA in rear of
Trafalgar 765535672 $ 1,660,392
Land preparations (fuel p'ment) done on 195 acres of land situated in rear of
Trafalgar on contract #E 215/2014 765536048 $ 2,379,000
TOTAL -2014 $ 5,219,392
2012
2014
2014
2014
Suppliers- Guyana
Rice Producers
Association
Suppliers- Guyana
Tractor and
Equipment
Suppliers- H.
Omed
61
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Payment is for GT Gazebo 30x10 canopy party tents with sidewalls complete with
hardware, GT00HW 10'x20 canopy tents with 1 3/8" powder coated all steel
canopy frame, foot plates, valance, pvc folding tables and folding chairs-four pkx50-
200chairs. (Total $11,098.00 us$ x 212= G$2,352,776.00 765535971 $ 2,352,776
Payment for 1200x R20 Hauler truck tires 24@490= 11,760@212 and 17.5 x 25
wheel loader tires 8 @ $1589=12,712 @212 765536047 $ 5,188,064
Payment is for items listed as shown on invoice 765536167 $ 1,831,158
TOTAL -2014 $ 9,371,998
Year Particulars Cheque Number Amounts
2014 Payment for machines $ 7,480,862
TOTAL -2014 $ 7,480,862
Year Particulars Cheque Number Amounts
2013 $ 10,898,506
TOTAL - 2013 $ 10,898,506
Year Particulars Cheque Number Amounts
Costs of 2-5 tons manual winches to be used at Rutherford & Hyde Park Sluice 765519922 $ 2,568,000
Payment for supplying two (2) five ton winches and one three ton winch for use on
sluices (Rutherford, Springhall and Farm) 765530323 $ 3,564,000
TOTAL - 2014 $ 6,132,000
2014
2014
Suppliers- Joe
Armogan
Suppliers- L & L
Equipment Sales
Suppliers- Plan B
Construction
Suppliers- Maria
Dolores
62
Appendix 23 - Total payments to these suppliers over $1,000,000
Year Particulars Cheque Number Amounts
Service rendred for FNE October 26, 2012
765492153-2172, 2174-
2220 $ 1,199,280
Service rendered for FNE November 23, 2012 765492543-609 $ 1,483,869
Serivce rendered for FNE Dec 07, 2012 765495436-5498 $ 1,509,253
Service rendered for FNE Dec 21,2012 765495646-5707 $ 1,361,491
TOTAL - 2012 $ 5,553,893
Year Particulars Cheque Number Amounts
Payment vide Telex for Vehicles for MOA, (To be repaid by the Ministry) -Toyota
Landcruiser - 2 $ 14,045,500
Payment vide Telex for Vehicles - Mercedes Benz & Landrover Freelander $ 6,869,500
Advance Payment vide Telex for Buses & Rav 4 $ 1,408,402
TOTAL - 2013 $ 22,323,402
2012
2013
Suppliers-
S.Andrew-
D.Yangerpatty
Suppliers- Trust
Company
63
Appendix 24 - vehicles in the name of ministry of agriculture
Fixed Assets as at May 31, 2015 - Motor Vehicles - 132
YEAR OF
ACQ DESCRIPTION Location ORIGINAL
COST
2009
Nissan Atlas Tank Lorry (White) Engine No. TD27/Chassis No. P2F23056855 -
GMM 123 Mech 1,363,922
2009
Nissan Atlas Fire Engine (Red) Engine No. Z16/Chassis No. BF22-066426 - GMM
124 O&M 1,011,806
2009 Toyota Rav 4 - Chassis No. SXA11-0015352 - PMM 165 Lands & Surveys - Ross 1,064,593
2009 Suzuki Escudo - Chassis No. TD01W-122955 - PMM 164 O&M - Walcott 827,535
2009 Toyota Hiace (fire Truck) - Chassis No. YH81-0012747 - GMM 125 1,396,207
2009 SUZUKI ESCUDO - Chassis No. TA11W-150277 - PMM 2408 Admin-Nandlall 606,434
2011 Toyota Hilux D/Cab - SN: 120512, Chassis # LN108-5001121 - PNN 4546 2,517,760
2011 Toyota Hilux D/Cab - SN: 119010, Chassis # LN108-5001754 - PNN 4548 2,538,360
2012 Toyota Rav 4 SN: 143961, Chassis: ACA21-0192545 (Year 2002) - PRR 1651 O&M-Ramjit 2,306,047
2012 Toyota Rav 4 SN: 143979, Chassis: ACA21-0109739 (Year 2001) - PRR 1663 Admin-Peterkin 2,226,066
2012 Toyota Spacio SN: 144206, Chassis: NZE 121-3056600 (Year 2001) - PRR 5182 Admin 1,692,791
2012 Toyota Hiace SN: 145459, Chassis: NZE VCH10-0012187 (Year 1999) - PRR 5066 Admin 2,092,696
2013 Toyota Granvia SN: 147123, Chassis: VCH16-0001482 (Year 1997) - PRR 6674 Admin 842,542
2013
Mercedes-BeZ ML 350 SN: 143626, Chassis: WDC164186-2A019969 (Year 2005) -
PRR 7792 MOA 4,173,325
2013
Landrover Freelander SN: 146130, Chassis: SALLN-ABG16A805680 (year 2007) -
PRR 7718 GM 2,696,175
2013 Toyota Grand Hiace Chassis: VCH16-0014649 (Year 2000) - PSS 2234 Admin 1,808,331
2013 Toyota Rav4 Chassis: ACA21 0007103 (Year 2000) - PSS 2044 Survey-Kawall 2,066,668
2013 Toyota Rav4 Chassis: ACA21 00036792 (Year 2000) - PSS 2052 Mech.-S. Singh 2,107,056
2013 Toyota Grand Hiace Chassis: VCH10-0008712 (Year 1999) - PSS 2025 Admin 1,759,207
2013
Toyota Hilux Invincible (silver), Chassis: AHTFR29G307001438 (Year 2005) - PSS
8348 GM 2,897,430
2013 Toyota Hilux Pick up, Chassis: MROF229G701545555 (year 2007) - PSS 8351 Admin 3,493,964
2013 Nissan Elgrand X - E51-032261 - GSS 3791 Admin 1,141,597
64
Appendix 25
VEHICLE NO. 2012 2013 2014 2015 Total
ACA21-0007103 11,165 11,165
ACA21-0036792 11,763 11,763
ACA21-0109739 9,892 9,892
ACA21-01992545 11,709 11,709
BJJ 5933 12,154 12,154
BLL 5553 12,620 12,620
BNN 3165 11,970 11,970
BU66-0040092 11,201 11,201
CD 3476 45,360 48,220 51,541 15,014 160,135
CD 6345 5,570 1,629 7,199
CF 2742 90,410 103,800 98,078 29,555 321,843
CF 2743 95,270 126,360 109,650 23,296 354,576
CF 6433 62,570 80,040 55,293 18,067 215,970
CF 7397 26,875 34,250 28,586 89,711
E51-032261 15,524 15,524
GKK 1395 15,008 928 15,936
GMM 124 899,150 1,649,387 2,548,537
GMM 125 842,745 2,123,352 841,299 3,807,396
GNN 8789 15,000 15,000
GNN 8789 12,788 12,788
GOG 25 122,099 122,099
GOG 34 10,476 10,476
GOG 40 13,500 13,500
GSS 2301 1,457 1,457
GSS 3786 12,121 12,121
GSS 3792 223,728 87,235 310,963
GSS 3794 9,970 9,970
K84-233352 9,070 9,070
Land Cruiser (146346) 20,698 20,698
Land Cruiser (147770) 11,177 11,177
Land Rover (146130) 14,500 14,500
Mercedes (143626) 23,400 23,400
NCP60-0096767 8,194 8,194
PDD 4018 843,751 843,751
PFF 1021 (Hydromet) 8,320 8,320
PFF 2107 1,112,256 768,065 656,005 2,536,326
PGG 3133 7,381 7,381
PGG 802 35,738 35,738
PGG 861 1,038,995 270,000 1,308,995
PHH 1037 1,203,250 1,203,250
PHH 1037 2,978,450 1,811,392 4,789,842
PHH 3681 2,026,247 2,074,463 391,107 81,663 4,573,480
PHH 6235 7,000 7,560 8,296 22,856
PHH 8812 4,441 4,441
PHH 9161 750,232 603,411 449,631 118,054 1,921,328
PHH 9162 12,072 12,072
PHH 9170 955,434 409,535 1,364,969
PJJ 3978 394,737 1,124,895 868,480 324,467 2,712,579
PJJ 9043 14,339 14,339
PJJ 9171 1,946,930 341,410 2,288,340
PJJ 9173 897,540 1,773,205 592,721 3,263,466
PJJ 9625 298,318 298,318
PKK 292 126,824 112,300 90,571 138,970 468,665
PKK 3119 234,311 154,177 73,192 212,142 673,822
PKK 6635 98,218 98,218
PKK 765 384,768 237,199 202,537 126,494 950,998
PLL 5867 9,386 10,418 19,804
PLL 7453 11,480 11,480
PLL 7469 9,813 9,813
PMM 106 (MOA) 17,080 17,080
PMM 117 262,061 262,061
MMA-ADA Fuel Consumption Report for the period January 2012 to May 2015
65
VEHICLE NO. 2012 2013 2014 2015 Total
MMA-ADA Fuel Consumption Report for the period January 2012 to May 2015
PMM 164 1,128,491 1,001,373 1,028,756 342,670 3,501,290
PMM 165 943,315 663,081 948,286 397,817 2,952,499
PMM 2408 383,013 264,566 285,583 14,357 947,519
PMM 3540 464,638 244,324 708,962
PMM 5808 10,913 10,913
PMM 5895 183,803 323,985 276,251 124,528 908,567
PNN 4546 528,771 421,750 83,632 61,595 1,095,748
PNN 4548 15,270 15,270
PNN 4548 984,582 984,582
PNN 4548 483,185 483,185
PNN 501 656,338 709,791 180,109 1,546,238
PNN 5632 308,160 90,500 398,660
PPP 5369 63,886 53,440 117,326
PPP 9542 160,992 141,750 26,006 328,748
PRR 1531 6,443 6,443
PRR 1571 139,217 20,839 11,457 171,513
PRR 1651 1,535,582 1,619,965 489,941 3,645,488
PRR 1663 295,323 336,660 90,229 722,212
PRR 2131 13,000 13,000
PRR 2270 14,750 14,750
PRR 5031 25,209 27,830 53,039
PRR 5066 85,851 174,492 191,455 451,798
PRR 5127 2,345 2,345
PRR 5182 671,042 1,023,331 460,578 2,154,951
PRR 5467 5,902 5,902
PRR 6674 127,609 48,548 3,953 180,110
PRR 7716 431,334 2,518,190 738,230 3,687,754
PRR 7718 282,216 699,168 981,384
PRR 7792 13,300 209,559 201,569 424,428
PRR 809 113,545 113,545
PRR 8902 100,992 100,992
PRR 9329 20,800 20,800
PSS 2044 869,087 332,361 1,201,448
PSS 2052 698,438 334,650 1,033,088
PSS 2081 9,587 9,587
PSS 2234 118,080 45,717 163,797
PSS 3251 10,060 10,060
PSS 3791 14,767 14,767
PSS 3799 106,154 106,154
PSS 5547 10,880 10,880
PSS 8343 19,045 19,045
PSS 8348 147,111 246,164 393,275
PSS 8351 169,283 313,754 483,037
S110W-001050 4,946 4,946
SY54T-101179 10,632 10,632
UZJ100430713 20,820 20,820
Total 19,768,831 19,842,339 21,226,019 7,340,754 68,177,943
66
Appendix 30Salary and benefits of the chairman and board of directors
Period Monthly Entertainment Gratuity Vacation allowance
2012 737,967
2013 774,865
2014 813,608
2015 854,288
Vehicles allocated - only to the chairman
2006 O&M Toyota Rav 4 - PKK 765 4,959,350
2006 RPA Hilux double Cap Pick up - PKK 3119 5,240,434
2013 AdminToyota Hilux Pick up, Chassis: MROF229G701545555 (year 2007) - PSS 8351
3,493,964
Other board memebers were given a $15,000 stipend payable quarterly. None of whom were allowed vehicles.
Salary Benefits
Chairman 3,000 22.5% per month payable 6 monthly1 month salary
payable annually and 42 days leave
Location Description Original CostYear of
Acq
73
74
Appendix 31
STAFF CHANGES – 2012; HR Manager - Bernadette Petterkin
ADDITION
MONTHS
NAMES
DATE
REMARKS
January Nil Nil
February Nil Nil
March Shameer Mohamed March 1
April 1. Elroy Angus
2. MohaindMadhoo
1. April 1
2. April 1
May Bernadette Vyphius May 12
June Nil Nil
July Nil Nil
August Nil Nil
September Michael DePutron September 16 Retired and was employed on
Contract
October Mahendra Singh October 1
November Nil Nil
December Nil Nil
SEPARATION
MONTHS
NAMES
DATE
REMARKS
January ParmanandPersaud January 1 Reassigned to Min. of
Agriculture
February 1. Cordel Batson
2. SurindraDoodnauth
February 21
February 22
1. Dismissed
2. Dismissed
March Romel Isaacs March 1
April Nil Nil
May Nil Nil
June Nil Nil
July Nil Nil
August Nil Nil
September 1. ParmanandBeharry
2. SateshBissessar
3. Michael DePutron
September 1
September 1
September 16
1. Dismissed
2. Dismissed
3. Retired
October Tirbhawan Singh October 1 Contract terminated
November 1. Bibi R. Khan, aka Bibi R.
Ramsadeen
2. Dillon Halley
November 1 1. Resigned
2. Service terminated
December Nil Nil
75
STAFF CHANGES – 2013
ADDITION
MONTHS
NAMES
DATE
REMARKS
January Alexis Singroy January 1
February 1. NankumarHansraj
2. Andy Joseph
3. Isaac Adjohia
4. DeodatTulsie
January 1
January 1
January 1
January 1
March 1. Elroy Madhoo
2. Desmond Yangerpatty
3. Devon Sharp
March 1
March 1
March 1
April 1. Neil Pryce
2. Lennox Halley
3. Ivan Nestor
April 1
April 1
April 1
May Nil Nil
June Nil Nil
July Nil Nil
August Heeralall August 1
September 1. Michael Nestor
2. Chandrawattie Mangal
3. ChandricaGansan
4. Mesha Ceres
September 1
September 1
September 1
September 1
October Nil Nil
November Nil Nil
December ChitranjanJaikisoon December 1
76
STAFF CHANGES – 2013
SEPARATION
MONTHS
NAMES
DATE
REMARKS
January Nil Nil
February 1. RamlallPersaud
2. RishieRamdeed
3. Glendon Richmond
1. February 1
2. February
3. February 1
1. Resigned
2. Died
3. Service terminated
March Nil Nil
April Nil Nil
May Nil Nil
June Nil Nil
July Nil Nil
August Nil Nil
September 1. Mehendra Singh
2. Nandkumar Hansraj
3. Isaac Ajodhia
4. Althea London
1. September 27
1. September 27
3. September 1
4. September
1. Service terminated
2. Service terminated
3. Service terminated
4. Resigned
October Nil Nil
November Nil Nil
December Nil Nil
77
STAFF CHANGES – 2014
ADDITION
MONTHS
NAMES
DATE
REMARKS
January Nil Nil
February Nil Nil
March 1. Moyica Dodson
2. Wesly John
3. SatyanandTeerbhawan
4. Maysaran Durbeej
5. ChandrekarJailall
1. March 2
2. March 1
3. March 1
4. March 1
5. March 1
April Nil Nil
May OmadeviMadhoo May 1
June AmarnauthJaimurat June 1
July Nil Nil
August 1. Shevani Samuels
2. NankumarHansraj
3. Wellington Benjamin
August 1
August 18
August 23
Retired and was employed on
Contract
September 1. SomdatPersaud
2. BindumattiePersaud
3. Dian Singh Ramsaroop
1. September 1
2. September 1
3. September 1
October 1. AnopChetram
2. Keron Bowman
3. RamnarineMangal
1. October 1
2. October 1
3. October 1
November NavindraGossai November 8
December Nil Nil
78
STAFF CHANGES – 2014
SEPARATION
MONTHS
NAMES
DATE
REMARKS
January Clinton Cooper Service terminated
February Nil Nil
March Nil Nil
April RoheniJagdeo April 14 Resigned
May 1. Eustace Saul
2. Seodial Bassoo
2. Jairam Mohabir
3. AmarnauthJaimurat
1. May 1
2. May 1
2. May 19
3. May 28
1. Retired
2. Service terminated
2. Retired
3. Retired
June Nil Nil
July Nil Nil
August Wellington Benjamin August 23 Retired
September 1. Ravi Dev Jaimurat
2. Maysaran Durbeej
3. Vincent Crossman
1. September 1
2. September 1
2. September 6
1. Service terminated
2. Service terminated
3. Retired
October Moyica Dodson October 1 Transfer to another
Agricultural Agency
November Nil Nil
December Nil Nil
79
STAFF CHANGES AS AT MAY 2015
ADDITION
MONTHS
NAMES
DATE
REMARKS
January Nil Nil
February Nil Nil
March Nil Nil
April Nil Nil
May Nil Nil
SEPARATION
MONTHS
NAMES
DATE
REMARKS
January Nil Nil
February Nil Nil
March Nil Nil
April Nil Nil
May Nil Nil
80
Appendix 32
Below is a list of machinery and equipment that items were removed from:
Dates Machinery/equipment Amount of
items
Name of Items Estimated cost for
items
../…/2014 Iveco Hauler [GKK 1392] 1 Dump pump $225,000.00
Iveco Hauler [GKK 1392] 2 17 plate
Batteries
[power master]
$ 58,000.00
../…/2014 Iveco Truck [GKK 1396] 17 plate
Batteries
[power master]
$ 58,000.00
26/08/2014 Mitsubishi 3064 Engine[New] 1 Turbo charger $325,000.00
1 Fuel pump $600,000.00
1 Alternator $80,000.00
Iveco Hauler [GKK 1392] 2 17 plate
Batteries
[power master]
$ 58,000.00
Perkins Engine in Container 1 Turbo charger $300000.00
1 Angle Grinder
[Large] 7 inches
$ 54,000.00
Caterpillar 312 excavator[Cat#3] 1 Computer Box $ 900,000.00
28/02/2015 D6 Bulldozer 2 17 plate
Batteries[Deka]
$ 60,000.00
Iveco Truck [GKK 1395] 2 17 plate
Batteries
[power master]
$ 58,000.00
17/03/2014 GMM 125 [Fire Truck] 1 13 plate Battery $ 22,362.00
09/05/2015 John Deere Tractor[2650] 1 17 plate Battery
[power master]
$ 29,000.00
1 Starter Motor
[12 V]
$ 100,000.00
28/04/2015 Caterpillar 312 excavator[Cat#6] 2 17 plate $ 58,000.00
81
Batteries
[power master]
08/05/2015 Generator 1 Turbo Charge $300,000.00
John Deere Tractor[1650] 1 Starter Motor
[12V]
$90,000.00
New Holland TS 125 Tractor 1 Starter Motor
[12V]
$120,000.00
…/…/2015 Disc harrow 4 4 gang with disc
harrow
Complete
$ 600,000.00
…/…/2015 6 Heavy Duty
Tubes 15’’
[inches]
$ 444,000.00
03/10/2015 1 Iveco Hauler [GKK 1392] 1 17 plate Battery $ 28,362.00
2 New Holland E 265 Long
BoomExcavator
2 17 plate
Batteries
$ 56,724.00
3 NDIA Doosan Long Boom
Excavator [# 37 ]
2 17 plate
Batteries
$ 56,724.00
4 Doosan Hydraflo Pump[from
NDIA]
1 Turbo Charger $ 375,000.00
5 Oxygen/Acetylene cutting and
welding set[Large]
1 Complete set $141,500.00
6 Oxygen/Acetylene cutting torch
set[small]
1 Cutting torch $ 50,000.00
7 Small Compressor 1 Husky 3 gal 125
psi 2.4scfm oil
lube compressor
$91,067.00
Estimated Total losses $5,338,739.00 +
$56,000.00
82
Note: Two [2] 17 plate batteries were also removed from Trafalgar pump station on 13/11/2014
and valued at $56,000.00 dollars.
Recommended