LPRC Asset Recovery Task Force (Part I)
January 2007
The Perspective
Atlanta, Georgia
January 10, 2007
DISBURSEMENTS UNDER REVIEW
LPRC Asset Recovery Task Force
January 2007
Executive Summary
Audits and reports of the finances of the Liberian Petroleum Refining Company during the period of the National Transitional Government of Liberia were conducted by the UN Panel of Experts, Ernst & Young, and Monbo & Company. Each report suggested that substantial assets of LPRC were lost during the NTGL period due to misappropriation and other culpable conduct of officers and directors.
The Asset Recovery Task Force was created to determine if there was legally substantial evidence of such losses and to recommend approaches that can be taken to recover those assets. The Task Force is reviewing several matters, including several questionable disbursements of funds from LPRC bank accounts in which LPRC employees delivered large amounts of cash directly to the Managing Director Edwin M. Snowe Jr., or to him through his Special Assistant.
So far, the Asset Recovery Task Force has identified the following disbursements meriting further review and possible corrective action:
|
|
DATE |
US$ AMOUNT |
|
A |
2/10/04 |
5,000.00 |
|
B |
7/23/04 |
15,000.00 |
|
C |
8/9/04 |
50,000.00 |
|
D |
8/27/04 |
19,500.00 |
|
E |
10/5/04 |
10,000.00 |
|
F |
11/18/04 |
15,000.00 |
|
G |
12/3/04 |
25,000.00 |
|
H |
12/13/04 |
25,000.00 |
|
I |
12/15/04 |
50,000.00 |
|
J |
12/17/04 |
110,000.00 |
|
K |
12/29/04 |
65,000.00 |
|
L |
2/8/05 |
14,000.00 |
|
M |
2/16/05 |
100,000.00 |
|
N |
3/23/05 |
75,000.00 |
|
O |
4/4/05 |
20,000.00 |
|
P |
5/9/05 |
65,000.00 |
|
Q |
5/17/05 |
60,000.00 |
|
R |
5/26/05 |
109,000.00 |
|
S |
5/28/05 |
8,000.00 |
|
T |
8/4/05 |
5,000.00 |
|
U |
8/12/05 |
10,000.00 |
|
V |
8/19/05 |
5,000.00 |
|
W |
12/31/05 |
25,000.00 |
|
X |
1/5/06 |
25,000.00 |
|
Y |
1/5/06 |
100,000.00 |
|
|
|
|
|
|
|
|
|
|
TOTAL |
1,010,500.00 |
Disbursements Under Review
By the LPRC Asset Recovery Task Force
A. February 10, 2004 IBL
check no, 594 US$5,000.00
This
check was made payable to Olivia Mussa, an employee of LPRC, who cashed the
check and gave the US$5,000.00 to the Special Assistant to Managing Director Edwin
M. Snowe, Jr.
This
disbursement was initiated by a Memorandum dated February 9, 2004 from Richard
B. Devine, Deputy Managing Director for Fiscal Affairs, to Siaka A. Sherif,
Comptroller, that stated:
“Please issue check in the sum of ($5,000.00) five
thousand
Mr.
Devine’s check request Memorandum led to Payment Voucher No. 1395 dated
February 10, 2004 that stated as the reason for the disbursement:
“Being payment as Public Relations and Gratuity to the
Ministry of Finance”.
Although
the Memorandum requested a check “to the Ministry of Finance,” the Payment Voucher directed that the check
be made payable to Olivia Mussa. As
directed by the Payment Voucher, the check was issued on the LPRC account at
the International Bank of Liberia (IBL).
Ms.
Mussa took the check to the bank and cashed it. Ms. Mussa states that she
immediately gave the money to G. Andy Quamie, the Special Assistant to the
Managing Director, Edwin M. Snowe Jr.
Ms.
Mussa states that she gave the money to Mr. Quamie either in the bank or in his
office. Mr. Quamie usually accompanied her to the bank
for such transactions or joined her in the bank as the withdrawal was being
processed. Occasionally she brought the money back to LPRC and gave it to
Quamie in his office.
Mussa
states that she never gave money to any representative of the NTGL. No request from the Ministry of Finance for
this disbursement has been found. The
records do not indicate the nature of the ‘services rendered’ by the Ministry
of Finance. No explanation appears in
the record as to why the stated purpose of the payment was changed from
“services rendered” on the check request Memorandum to “Public Relations and Gratuity”
on the Payment Voucher.
No
explanation appears in the records as to why this check was issued to Olivia Mussa
to be cashed, rather than the check being issued to the Ministry of
Finance.
No record has been found showing that this
$5,000.00 was ever received by any representative of the Ministry of Finance,
after it was given to Mr. Snowe’s assistant.
B. July 23,
2004, Ecobank check no. 000205844 US$15,000.00
This
check was made payable to Olivia Mussa, an employee of LPRC, who cashed the
check and gave the US$15,000.00 to the Special Assistant to the Managing
Director.
This
disbursement was initiated by a Memorandum dated July 23, 2004 from Edwin M.
Snowe, Managing Director, to Siaka A. Sherif, Comptroller. The Memorandum stated:
“Please make available fifteen thousand
This
Memorandum led to Payment Voucher No. 365 dated July 23, 2004 that stated as
the reason for the disbursement:
“Being payment to cover public relations programs for
the 157th
As
directed by a handwritten note that Siaka A. Sherif, Comptroller, had made on
the Memorandum, a check for US$15,000.00
was made payable issued to Olivia
Mussa.
Ms.
Mussa took the check to the bank and cashed it.
She immediately gave the money to G. Andy Quaimie, the Special Assistant
to the Managing Director.
Mussa
states that she has no knowledge as to what happened with the US$15,000.00
thereafter.
No
documents have been located that show that this money was used in connection with
Independence Day celebrations.
C. August 9,
2004, Ecobank check no. 00205859, US$ 50,000.00
This
check was made payable to Olivia Mussa, an employee of LPRC, who cashed the
check and gave the US$ 50,000.00 to the Managing Director, Edwin M. Snowe, Jr.
This
disbursement was initiated by a Memorandum dated August 9, 2004 from Richard B.
Devine, LPRC Deputy Managing Director for Fiscal Affairs, to Siaka A. Sherif, LPRC
Comptroller. The Memorandum stated:
“By now, I am sure you aware that the NTLA has
introduced a bill intended to repeal the 1989 Act granting to LPRC Exclusive
Rights over the petroleum industry. To ensure the non-passage of the bill,
Management has a lot of Public Relations and lobbying.
I have concluded arrangement with the Press and some
lobbyist and believe that (US$50,000) fifty thousand
Accordingly, you will please prepare a check for (US$50,000.00)
fifty thousand
Comptroller
Sherif appended to the Memorandum a handwritten note directing that the check be
made payable to LPRC cashier, Olivia Mussa.
Mr.
Devine’s Memorandum led to Payment Voucher No. 376 dated August 9, 2004 that
stated as the reason for the disbursement:
“Being payment as public relations to facilitate the
lobbying process so as to avoid the passage of the bill repealing the Act that
grant LPRC the exclusive right over the petroleum industry”
A
check for US$50,000.00 was made payable to Olivia W. Mussa, the Chief Cashier
at LPRC. The check was taken by Mussa to the bank and
cashed.
Ms.
Mussa states that, although she usually gave money obtained from cashing such
checks to G. Andy Quamie for delivery to the Managing Director, on this occasion,
pursuant to instructions from Mr. Sherif, she took the money to the office of
Board Chairman Frederick Cherue and handed the US$50,000.00 directly to
Managing Director Edwin M. Snowe, Jr.
The
records do not indicate if or how this US$50,000.00 was used to oppose the
legislation before the National Transitional Legislative Assembly, after it was
received by Mr. Snowe.
D. August 27,
2004 Ecobank check no. 205894 US$19,500.00
This
check was made payable to Olivia Mussa, who cashed the check and gave the money
to the Special Assistant to the Managing Director.
This
disbursement was initiated by a Memorandum dated August 27, 2004, 2004 from
Richard B. Devine, Deputy Managing Director for Fiscal Affairs, to Siaka A.
Sherif, Comptroller. The Memorandum stated:
“Kindly do a Check for US$19,500.00 (nineteen thousand
five hundred United States Dollars) as final payment for lobbying against the
NTLA Bill for the deregulation of LPRC Act granting exclusive rights for
managing petroleum exclusively.”
The memorandum led to Payment
Voucher 220 dated August 27, 2004 that gave as the reason for the disbursement:
“Being final payment for lobbying against the NTLA Bill
for the deregulation of LPRC Act granting exclusive rights for managing
petroleum exclusively.”
The
check was made payable to Olivia Mussa.
After cashing the check she turned the money over to G. Andy Quaimie for
delivery to the Managing Director.
No
records have been found explaining this disbursement or the commitment of which
it was the “final payment.” Any
clarification as to this matter will have to come from Edwin M. Snowe Jr.
E. October 5,
2004 Ecobank check number 00205921
US$10,000.00
This
check was made payable to Olivia Mussa, who cashed the check and gave the US$10,000.00
to the Special Assistant to the Managing Director.
This
disbursement was initiated by a Memorandum dated October 5, 2004 from Richard
B. Devine, Deputy Managing Director for Fiscal Affairs to Siaka A. Sherif,
Comptroller. The Memorandum stated:
“The Chairman of the Board of Directors, Hon.,
Frederick Cherue through the Managing Director Hon. Edwin M. Snowe, Jr. has
asked that we pay the NTLA leadership the amount of (US$10,000) ten thousand United States Dollars in reference to
the anti-LPRC Bill now before it.”
This
Memorandum led to a Payment Voucher dated October 10, 2004 that stated as the
reason for the disbursement:
“Being payment to the NTLA leadership in reference to
anti-LPRC Bill.”
The
check for US10,000.00 was issued to Olivia W. Mussa, who took it
to the bank and cashed it. Mussa immediately gave the entire US$10,000.00
to G. Andy Quamie, the Special Assistant to the Managing Director, either in the bank or in his office.
Ms.
Mussa states that she never gave any money directly to any representative of
the NTGL. No records have been located, establishing how
this US$10,000.00 was used, after it was given to Mr. Snowe’s assistant.
F. November 18,
2004 LBDI check no. 55185 US$15,000.00
This
check was made payable to Olivia Mussa, who cashed the check and gave the US$15,000.00
to the Special Assistant to the Managing Director.
This
disbursement was initiated by a Memorandum dated November 18, 2004 from Richard
B. Devine, Deputy Managing Director for Fiscal Affairs, to Siaka A. Sherif,
Comptroller. The Memorandum stated:
“As per directive of the Chairman, C. Gyude Bryant
through the Managing Director, Edwin M. Snowe, Jr. you are authorized to please
make payment of (US$15,000.00) fifteen thousand
Please charge same to GOL contribution.”
This
Memorandum led to Payment Voucher 924 dated November 18, 2004 that stated as
the reason for the disbursement:
“Being payment security operations as per directive of
the Chairman, C. Gyude Bryant.”
The
check for US$15,000.00 was issued to Olivia W. Mussa, who took it to the bank and cashed it. Ms. Mussa immediately gave the entire US$15,000.00
to G. Andy Quamie, the Special Assistant to the Managing Director, either in
the bank or in his office.
No documents have been
located, establishing how this US$15,000.00 was used, after it was given to Mr.
Snowe’s assistant.
G. December 3 ,
2004 LBDI check no. 55202
US$25,000.00
This
check was the first of three checks, totaling US$100,000.00, issued in response to a Memorandum dated
November 26, 2004 from Richard B.
Devine, Deputy Managing Director for Fiscal Affairs, to Siaka A. Sherif, Comptroller. The Memorandum
states:
“The Chairman (NTGL) Hon. Gyude Bryant through the
office of the Managing Director, Edwin M, Snowe, Jr. has directed that LPRC
sponsor the cost of lobby for the passage of
the Electoral Reform Bill currently at the NTLA through a contribution
of ($100,000.00) One Hundred Thousand United States Dollars. Due to our current financial position, I have
arranged a payment plan as follows:
December
3, 2004 …………………….$25,000.00
December
13, 2004 ………………… $25,000.00
December
15, 2004 ………………….$50,000.00
Total
………………………….$100,000.00
I will communicate with you on each payment.”
The
Payment Voucher for the December 15, 2004 repeated the original purpose for the
disbursement:
“Being management contribution toward the cost of
lobby for the passage of the Electoral Reform bill that is currently at the
NTLA.”
But,
the payment vouchers for the payments of December 3, 2004 and December 13, 2004
(each for US$25,000.00) gave a different reason for the disbursements, namely:
“Being payment as management’s contribution for
Government of
All
three checks, including this first check for US$25,000.00, were made payable to Olivia Mussa., who cashed
the checks and turned the money over to G. Andy Quamie, the Special Assistant
to Managing Director, Edwin M. Snowe, Jr.
Ms.
Mussa states she never delivered any money to the NTLA or to any GOL security
personnel.
No
records have been found showing the uses of this $25,000.00 after it was
received by Mr. Snowe’s assistant.
H. December 13,
2004 LBDI check no. 55207 US$25,000.00
This
is the second check issued in response to Mr. Devine’s Memorandum of November
26, 2004.
Although, Mr. Devine originally said that the
money was to be used for “ the cost of lobbying for passage of the Electoral
Reform bill”, the Payment Voucher stated claimed that the money was for “GOL security operations,” an all together
different function.
The
check was made payable to Olivia Mussa.
She cashed the check and gave the funds to Mr. Snowe’s special assistant.
No
records have been located showing that, after delivery to Mr. Snowe’s
assistant, this $25,000 was used either to support the electoral reform
legislation or for GOL security operations.
I. December 15,
2004 Ecobank check no. 00205980 US$50,000.00
This
was the third check issued in response to the Mr. Devine’s Memorandum of November
26, 2004.
This
time, the Payment Voucher repeated the originally stated purpose for the
disbursement:
“Being management contribution toward the cost of lobby
for the passage of the Electoral Reform bill that is currently at the NTLA.”
Again
the check was made payable to Olivia Mussa, who cashed it and turned the US$50,000.00
in cash over the Mr. Quamie, the Special Assistant to the Managing Director.
No
records have been found showing what happened to this US$50,000.00 after it was
delivered to Mr. Snowe’s assistant.
J. December 17,
2004 Ecobank check no. 00205983
US$110,000
This
check was made payable to Barnabas Kasor who cashed the check and gave the
$110,000.00 in cash to Edwin M. Snowe on
This
check for US$110,000.00 and the check issued on December 29, 2004 for
US65,000.00 were initiated by a Memorandum dated November
26, 2004 from Richard B. Devine, Deputy
Managing Director for Fiscal Affairs, to
Siaka A. Sherif, Comptroller. The Memorandum stated:
“You will kindly prepare a check of US$175,000.00 (One
Hundred Seven-Five Thousand
This
Memorandum was implemented by two checks made payable to Barnabas Kasor, Administrative
Assistant to Richard Devine, Deputy Managing Director for Fiscal Affairs.
The
Payment Voucher for the first check of US$110,000.00 was dated December 17,
2004. The voucher repeated the original
purpose for the disbursement:
“Being partial payment as dividend pledged to the
Government of
Although
supposedly being a payment of dividends, the check was not issued to the
Ministry of Finance. Instead, the check
was made payable to Barnabas Kasor, the Administrative Assistant to Deputy
Managing Director Richard Devine.
Mr.
Kasor states that he cashed the check
and delivered all US$110,00.00 to Managing Director Edwin M. Snowe Jr. Kasor
states that the exchange occurred on the public street in downtown
The
minutes of the LPRC Board of Directors do not reveal any resolutions directing
the payment of dividends or authorizing the borrowing of money to pay
dividends. No records show what Mr. Snowe did to the US$110,000.00.
K. December 29, 2004 LBDI check
number 55278 US$65,0000
The
Payment Voucher for the December 29, 2004 disbursement of US$65,000 stated as
the reason:
“Being final payment as dividend pledged to the
Government of
Mr. Kasor states that, after cashing the check,
he delivered the money to Richard Devine, Deputy Managing Director for Fiscal
Affairs. Managing Director Edwin Snowe
was on a holiday break away from the office.
No
explanation appears in the records as to why these two disbursements, totaling US$175,000.00
in “dividend” payments were made by checks to be cashed by an employee of LPRC,
rather than by checks issued to the Ministry of Finance.
No
record has been found showing that this US$65,000.000 was ever
received by the Ministry of Finance after it was delivered to Mr. Snowe.
L. February 8,
2005 Ecobank check number 0002058799
US$14,000.00
This check was made payable
to Olivia Mussa, an employee of LPRC, who cashed the check and gave the US$14,000.00
to the Special Assistant to the Managing Director.
This disbursement was
initiated by a Memorandum dated February 8, 2005 from Edwin Snowe, Managing
Director, to Siaka A. Sherif, Comptroller The Memorandum stated:
“Kindly prepare a check for fourteen thousand
This Memorandum led to
Payment Voucher No. 703, dated February
6, 2005, that stated as the reason for the disbursement:
“Being payment as management contribution toward the
Nation Wide Tour of the Chairman of the National transitional Government of
A check
for US$14,000.00 was issued to Olivia Mussa, the Chief Cashier at LPRC. Ms. Mussa took the check to the bank and
cashed it. Ms. Mussa states that she
immediately gave the money to G. Andy Quamie, the Special Assistant to the
Managing Director.
Ms.
Mussa states that she has no knowledge as to what ultimately happened to the
money after she transferred it to Mr. Quamie. In an interview with the UN Panel
of Experts, Mr. Snowe admitted that he had received the money. He stated that he had given the money to C.
Gyude Bryant, Chairman of the NTGL.
The
UN Panel of Experts reports that Mr. Bryant categorically denied ever receiving
this money. Therefore, the last
acknowledged recipient of this $14,000.00 was Mr. Snowe.
M . February 16, 2005 Ecobank check number 00025856
US$100,000.00
This
check was made payable to Olivia Mussa, an employee of LPRC, who cashed the
check and gave the USUS$100,000.00 to the Special Assistant to the Managing
Director.
This
disbursement was initiated by a check request Memorandum dated February 16,
2005 from Edwin Snowe, Managing Director, to Siaka A. Sherif, Comptroller. The Memorandum
stated:
“H. E. Charles Gyude Bryant, Chairman of the National
Transitional Government of Liberia is scheduled to visit the South Eastern
Region of Liberia beginning Monday, February 21, 2005.
In view thereof, he has asked, and you are accordingly
authorized to make available one hundred fifty
This
Memorandum led to Payment Voucher No. 735 dated February 16, 2005 that stated
as the reason for the disbursement:
“Being payment as management contribution toward the travel
of the Chairman of the NTGL, H.E. Charles Gyude Bryant to the South East region
of
A
handwritten note by Richard Devine, Deputy Managing Director for Fiscal Affairs,
directed that the amount of the check be US$100,000.00, instead of the US$150,000.00
originally requested in the Memorandum.
A
check for US$100,000.00 was issued payable to Olivia Mussa, the Chief Cashier
at LPRC. Ms. Mussa took the check to the
bank and cashed it. Ms. Mussa states
that she gave the money to G. Andy Quamie, the Special Assistant to the
Managing Director
Mussa
states that she has no knowledge as to what happened to the US$100,000.00 after
she transferred it to Quamie.
Mr.
Snowe acknowledged that he had received the money and stated that he had given
the money to Mr. Bryant. The UN Panel of
Experts reported that Mr. Bryant categorically denied having received any of
this money.
Therefore,
Mr. Snowe, is the last acknowledged recipient of this US$100,000.00.
N. March 23, 2005 LBDI
check number 74905 US$75,000.00
This
check was made payable to Olivia Mussa, an employee of LPRC, who cashed the
check and gave the US$75,000.00 to the Special Assistant to the Managing
Director.
Payment
Voucher 682 dated March 23, 2005 stated as the reason for this disbursement:
“Being payment as management contribution toward the
tour of the Chairman to the Northern region of
This
disbursement was initiated by a handwritten note by Comptroller Siaka Sherif
instructing that a check be issued to Chief Cashier Olivia Mussa.
Sherif’s
handwritten directive was made on a copy of a letter dated March 23, 2004 (all
of the notations on the letter indicate that the year contained a typographical
error and that the year was 2005).
The
letter from Richard Devine, Deputy Managing Director for Fiscal Affairs, to Mr.
Charles Carron, Chief Executive Officer of the Monrovia Trading Corporation,
stated:
“To facilitate the tour of the Chairman to northern
Repayment will be made immediately upon the arrival of
your next vessel.”
As
directed by Mr. Sherif, the check for US$75,000 was made payable to Olivia
Mussa, the Chief Cashier at LPRC.
Ms.
Mussa took the check to the bank and cashed it.
Mussa states that she immediately gave the money to G. Andy Quamie, the
Special Assistant to the Managing Director Edwin M. Snowe Jr.
The
records do not indicate who received the US$75,000.00 advanced by Monrovia
Trading Corporation or whether it was in fact used for a tour by the NTGL Chairman
of the Northern region of
The
records also do not show who ultimately received the US$75,000.00 that Ms. Mussa
gave to Mr. Snowe’s special assistant.
O. April 4,
2005 Ecobank Project Account check no.
297101 $20,000.00
In
2005, LPRC borrowed US$700,000.00 on a short term loan from
Ecobank. The stated purpose was to makes capital
improvements. The Board resolution
authorizing the loan specified that the money would be:
“… for the carrying out of the complete
maintenance and repairs of
equipment to include fuel tanks and the construction of new loading
system.”
The
bank loan documents reaffirmed this purpose of the loan. The Ecobank
Facility Letter stated as the
purpose of the loan:
“Representing a Loan Facility for the repair and
maintenance of Equipment (fuel tanks)
for the extending operations of the Institution.”
The
US$700,000.00 from this loan were placed in a separate “Project Account,” at
Ecobank. All of the funds in this
account were disbursed.
But,
an audit of this account by the certified accounting firm of Monbo &
Company established that only US$437,530.00 was used for the capital
improvements and repairs.
More
than US$300,000.00 was used for other purposes.
One
such disbursement from the Ecobank “Project Account” was check no. 2972101 made
out to “Cash” for $20,000.00.
This
disbursement was “off the books.” It is not recorded in any journal, no purpose
appears on the memo line of the check, and the disbursement does not appear to
have related to the tank repairs for which the Project Account was established.
The
check was signed by Deputy Managing Director Richard Devine and Managing
Director Edwin Snowe. The check was endorsed
on the back by Mr. Devine and Mr. Snowe and was cashed.
No
records have been located showing how Mr. Devine and Mr. Snowe used this
US$20,000.00.
P. May 9, 2005 Ecobank check no. 00258648 US$65,000.00
This
check was made payable to Barnabas Kasor, an employee of LPRC, who cashed the
check and gave the USUS$65,000.00 to
Managing Director Edwin M. Snowe.
This
disbursement was initiated by a Memorandum dated May 9, 2005 from Richard B.
Devine, Deputy Managing Director for Fiscal Affairs, to Siaka A. Sherif,
Comptroller. The Memorandum stated:
“By directive of the Chairman H.E. Gyude Bryant, and
as instructed by the Managing Director, you are asked to prepare a cheque for
(US $65,000.00) Sixty-Five Thousand United States Dollars;
same being LPRC's contribution to
facilitate the travel of the Chairman, Gyude Bryant to United States.”
The
records contained no documentary evidence of a directive from Chairman Bryant.
The
Payment Voucher was issued on May 9, 2005 and directed that the check be made
on the LPRC account at Ecobank and gave as the reason for the disbursement:
“Being payment as management’s contribution to
facilitate the travel of the Chairman of the National Transitional Government
of
A
handwritten note made on the Payment Voucher 570 directed:
“Pay check to
Barnabas Kasor for easy encashment.”
Ecobank
check no. 00258648 was made payable to
Barnabas Kasor, Administrative Assistant to Richard Devine, Deputy Managing
Director for Fiscal Affairs.
Mr.
Kasor cashed the check on May 9, 2005. Kasor states that he delivered the US$65,000.00
to Managing Director Edward N. Snowe at
his LPRC office.
No
records have been found from the Chairman of the NTGL or any other governmental
official requesting or acknowledging these funds.
Mr.
Kasor does not know what happened with the money, after it was delivered to
Snowe.
Mr.
Snowe stated to the UN Panel of Experts that he had given this money to C.
Gyude Bryant, the Chairman of the NTGL.
Mr. Bryant categorically denies having received this money.
The
last confirmed recipient of this $65,000.00 is Edwin M. Snowe Jr.
Q. May 17, 2005
Ecobank “Project Account” check
no. 00297110 US$60,000.00
As
Monbo & Company has observed, this check was another disbursement from the
Project Account not related to the facilities repairs for which the Project
Account was established.
This
disbursement was initiated by a Memorandum dated May 17, 2005 from Richard B.
Devine, Deputy Managing Director for Fiscal Affairs, to Siaka A. Sherif,
Comptroller, that stated:
“By directive of the Chairman H.E. Gyude Bryant, and
as instructed by the Managing Director, you are asked to prepare a cheque for
(US $60,000.00) Sixty Thousand United States Dollars out of
our Special Project Account; same being
LPRC's additional contribution to facilitate the travel of the Chairman,
H.E. Gyude Bryant to United States.”
The
Payment Voucher was issued on May 17, 2005 and the check for US$60,000.00 be
made on the “LPRC Project Account.” The Payment Voucher gave as the reason for the
disbursement:
“Being payment to facilitate the travel of the Chairman of the National Transitional
Government of
A
handwritten note by Mr. Sherif directed that this check be drawn on the
“Ecobank Project Account,” even though the intended use of the funds was not related to the tank repair project for which
the “Project Account.” was established.
A
second handwritten note on Payment Voucher no. 570 directed:
“Pay check to
Barnabas Kasor for easy encashment.”
Ecobank
Project Account check no. 00297110 was made payable to Barnabas
Kasor, Administrative Assistant to
Richard Devine, Deputy Managing Director for Fiscal Affairs.
Mr.
Kasor cashed the check on May 17, 2005, and
delivered the US$60,000.00 to
Managing Director Edward N. Snowe at his LPRC office.
No
records have been found from the Chairman of the NTGL or any other governmental
official requesting these funds. No
documents show why these funds were withdrawn from this Project Account rather than
from one of the LPRC operating accounts.
Mr.
Kasor does not know what happened to the US$60,000.000 after it was delivered
to Mr. Snowe.
In
an interview with the UN Panel of Experts, Mr. Snowe stated that he had
delivered these funds to Mr. Bryant, Chairman of the NTGL. Mr. Bryant categorically denied to the Panel
that he had received this money.
Therefore,
the last acknowledged recipient of this US$60,000.00 was Mr. Snowe.
R. May 26,
2005 Ecobank “Project Account” check no. 00297118 US$109,000.00
This
check, also drawn on the Ecobank Project Account, and was made payable to
Olivia Mussa.
The
Payment Voucher states that the funds were to be used as:
“Honorarium to
Managers”
No
such budget category or board approval of this disbursement could be found in
the records of LPRC. Nor is there any
document that shows that this disbursement was related in any way to the tank
repairs for which the Project Account was established.
Ms.
Mussa cashed the check and delivered the $109,000.00 to the Special Assistant
to the Managing Director. Edwin M. Snowe Jr.
No
records have been found explaining this disbursement or establishing how these
funds were used.
The
last confirmed recipient of this US$109,000.00 is Mr. Snowe’s special assistant.
S. May 28,
2005 Ecobank “Project Account” check
no. 00297120 US$8,000.00
This
check was another disbursement from the Project Account.
Monbo
& Co noted that the stated purpose of fulfilling a “Pledge to the NTLA” was not related to the tank repairs for which
the Project Account was established.
Mr.
Kasor cashed the check on May 28, 2005 and delivered the US$8,000.00 to Managing Director Edward N.
Snowe at his LPRC office.
No
records have been found documenting this “pledge’ to the NTLA or explaining why
the LPRC would have made such a pledge.
No
documents show why these funds were withdrawn from this account rather than
from one of the LPRC operating account.
No
records show what happened to this US$8,000.00 after it was delivered to Mr.
Snowe.
T. August 4,
2005 LBDI check no. 74964 US$11,000.00 (of which US$5,000.00 is under
review)
This
check was made payable to Olivia Mussa, who cashed the check and gave the
entire US$11,000.00 to the Special Assistant to the Managing Director.
This
disbursement was initiated by a Memorandum dated August 4, 2005 from Richard B.
Devine, Deputy Managing Director for Fiscal Affairs, to Siaka A. Sherif,
Comptroller. The Memorandum stated:
“By directive of the Managing Director, please make
these urgent payments.
They are:
1. Competitive
Bidding Committee US$4,500.00
2. Gratuity to
NTLA
5,000,00
3. John Wangalo 1,500.00
TOTAL US$11,000.00”
The
Payment Voucher dated August 4, 2005 stated as the reasons for the
disbursement:
“Being payment to the Competitive Committee, Gratuity
to NTLA and John Wangalo”
A
single check was made payable to Olivia Mussa,
who cashed the check and gave the US$11,000.00 to G. Andy Quamie, Special Assistant to
Managing Director Edwin M. Snowe.
Mussa
has no knowledge as to whether these funds were subsequently distributed as
called for in Mr. Devine’s Memorandum and the Payment Voucher.
No
records have been found explaining why LPRC would be giving a “gratuity” of $5,000.00
to the NTLA collectively or to any member of that body.
Click the link below for part two:
LPRC Asset Recovery Task Force (Part II)