During the 2016 audit exercise, it was discovered that in the Law Officers’ Department payroll, fifty-five (55) staff of the Office of the Administrator and Registrar General (OARG) were included on the payroll of the Law Officers Department. This made it difficult to conduct an analytical review for the period.
In addition, it was observed that since the breakdown of the electronic register in April 2016, the Department did not maintain an attendance register for the period.
It was recommended that the Permanent Secretary in collaboration with Director General of the Human Resource Office should ensure that the names of OARG staff included on the payroll of Law Officers Department are removed within 15 days of receipt of the report.
In response the Permanent Secretary stated that several letters had been sent to the Director General Human Resource Office for separation of the Ministry’s payroll from that of the OARG.
According to the ASSL 2016 report, the issue remains outstanding.
However, the Auditor commented saying that during the audit verification exercise, letters written to the Director General of the Human Resources Office requesting the separation of OARG staff names from that of the Law Officers’ Department’s payroll were produced but that the payroll still showed that the OARG staff were still included on the payroll of the Law Officers’ Department.
In addition, an attendance register was still not maintained and therefore, these issues remain unresolved, according to the ASSL 2016 report.
Also, during physical verification of vehicles, the auditors observed from the inventory register, that four vehicles and one motorbike owned and controlled by the Law Officers’ Department were not independently verified. It was recommended that the Deputy Secretary should produce the said vehicles for verification within 15 days of receipt of the report.
However, the Permanent Secretary in his response said: “The following vehicles and motor bikes were assigned as follows: ADS 178 assigned to GSCO, AHS assigned to LahaiFamar – Consultant, ALA 011 assigned to Principal State Counsel Bo and Motor bike No. AHL- 105 assigned to Mohamed Kanu. All are available for inspection.”
The Auditor’s comment during physical the verification exercise stated that the auditors verified 3 vehicles and 1 motor bike; but that however, vehicle No: AEH 707 was not verified.
Therefore, this issue remains partly unresolved according to the ASSL 2016 report.
On the issue of Human Resource and Procurement, the report adds that offices were not established, adding that from the documents examined and interviews conducted with the Accountant, it was observed that the Human Resource and Procurement Offices had not been established at the Law Officers’ Department.
It was recommended that the Permanent Secretary in collaboration with the Director General of the Human Resource Management Office and National Public Procurement Authority should establish and make operational the Human Resource and Procurement Offices.