Documents in possession of this publication suggest that the suspended Liberia Telecommunications Authority (LTA) Commissioner, Abdullah Kamara, was never mentioned in the General Auditing Commission’s audit report, which apparently led to his suspension.
The General Auditing Commission (GAC) conducted a Compliance Audit of the Liberia Telecommunications Authority (LTA) for the period of January 1, 2018, to December 31, 2023, on the management of the Liberia Digital Transformation Project (LDTP). The recently released audit report highlighted a series of procedural irregularities surrounding the Liberia Digital Transformation Project (LDTP).
The audit found questionable payments and contracts, implicating the chairperson and former deputy chairperson of the LTA, and the office of the Minister of State for Presidential Affairs. While the report didn’t explicitly name Abdullah Kamara, the suspended LTA Acting Chairman, he then served as the chief executive officer of TAMMA Corporation to which the LTA made payments totaling US$450,000 and LD$262,844,500, along with 231 DATA Incorporated, without fully executed contracts or formal projects documentation.
The report claims that payment was made under the office of the Minister of State for Presidential Affairs, which had urgently mandated the implementation of the LDTP as a national priority, raising questions about institutional controls, but it didn’t accuse Kamara of wrongdoing.
Rendering the audit, the GAC observed that the LTA was authorized through a communication from the Minister of State for Presidential Affairs on June 16, 2023, to fund the Liberia Digital Transformation Project (LDTP) that was initially implemented by the TAMMA Corporation.
Subsequently, on September 20, 2023, the Minister communicated to the LTA to include 231 DATA Incorporated as one of the implementing entities under the LDTP. The total amount of US$440,000 and LD$262,844,500 was paid to the TAMMA Corporation and 231 DATA Incorporated from the LDTP account. However, the audit observed the following irregularities.
There was no evidence of a contract signed under the LDTP with TAMMA Corporation and 231 DATA Incorporated that implemented the project, neither was there a project document for the entire LDTP project showing the scope, timeline of activities, possible impact and outcomes, budget, and work plan; hindering the ability to identify the criteria with which to assess the implementation of the project activities.
There was no evidence of how TAMMA Corporation and 231 DATA Incorporated were selected, as evidence of the procurement process for the selection of the two entities was never made available.
Again, the report alleged that there was no evidence of reports of activities conducted under the project by both TAMMA Corporation and 231 DATA Incorporated to verify the activities for which the amount was spent, as TAMMA Corporation claimed that they were told to return over the project to the Ministry of Youth and Sport, but evidence of such communication including turnover notes and lists of assets were not made available by TAMMA Corporation.
The audit report recommended that the then LTA management should provide substantive justification for facilitating disbursement to both TAMMA Corporation and 231 DATA Incorporated without evidence of a contract project document and periodic activity reports.
Other recommendations were; Management should also account for assets turnover from TAMMA Corporation to the Ministry of Youth and Sport which were not made available for our physical verification exercise; develop approved and operationalize project documents, contact and corresponding work plan should comprehensively catalogue activities phase of deliverables; the work plan should be discussed and agreed with the contractors and included as supplementary documentation to the approved contract.
Furthermore the report suggested that the LTA Management should ensure that all contractors submit job completion certified reports completion of observation and validate the deliverables before further payments are made to contractors, facilitate periodic monitoring and evaluation of project activities to ensure that services paid for are performed promptly, consistent with approved works plan, and contract.
In response, the LTA acknowledged the observation by the GAC of payments made to both TAMMA Corporation and 231 DATA Incorporated, third-party implementation of digital Transformation Project activities without proper documentation of digital Transformation Project activities without proper documentation such as contract project documents and periodic reports.
Despite the lack of initial formal contracts and project documents, the LTA implemented several risks management measures; the LTA, by the directive of the office of the Ministry of State, chose partners with a proven track record and established reputation in the field of digital Transformation to minimize risk.
