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 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 Done MMA ADA act was of corporate governance in all aspects, including its interpretation reviewed for any of its mission, adherence to legal or statutory policy instruments non-compliance. and good practices;

Assess and test systems and detect any instances of corporate Done Review of internal malfeasance and inefficiency for remedial and/or judicial controls systems was interventions and systems realignment; done in relation to all systems. Determine the authenticity and validity of significant commercial Done All large payments and financial transaction entered into by the entity with related were reviewed. parties, suppliers and customers and measure the extent of potential prejudice the entity may have suffered through such dealing, if any; 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 Done A thorough review entity as required to undertake such review and to obtain was done of the such clarifications and explanations as may be required in Authority's relation to such books and records; financials. b. Review all contracts administration and approval processes in Done - Large payments relation to the expenditure of funds during the period; 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 Done - All large entity during the period and obtain all necessary information payments were and explanations as may be required in relation to such books reviewed. and records;

d. Examine all areas, including budgeting, financing, Done - Leases and rental expenditure, management of revenue inflows, trade terms, were reviewed for procurement or purchase decisions and supply chain income. Purchases management; and inventory systems were reviewed for common controls.

e. Examine the entity’s assets management system, including its Done - Physical fixed assets, their disposal, management or deployment; verification and enquires on fixed assets were done

f. Examine the entity’s marketing, production and Done Not Applicable. commissioning policies, systems and agreements to determine their integrity, efficacy and responsiveness;

a. Examine the entity’s archiving policy both by way of records Done Enquires were made keeping and as a performing asset that yields revenue for the in relation to this. entity. Recommend statutory, legal or organizational changes required Done See to identify and prevent any recurrence of improprieties. recommendations Conduct a human resources audit which should include key Done An overview of the issues like manpower policy and needs determination, selection human resources and recruitment regarding philosophy, grading and function was departmentalization, payroll system and management, performed, including performance, culture and whole policy on advancement and a review of payroll 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;

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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. 22

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. 23

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.

24

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.

25

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.

26

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.

27

Appendix 1 - showing Accumulated leave of employees 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 days Natasha 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 days Bickram Persaud Senior Pump Operator unclear unclear 70 days Madhoo Ramcharitar Sluice Operator 14 days 1 year 70 days Rishi Asaram Sluice Operator 14 days 1 year 66.5 days leave Mohamed Takie Sluice Operator 14 days 1 year 65 days Tomby Naidu Trench Cleaner unclear unclear 294 days

Appendix 2 - showing gratuity paid to employee, which there were no provision in his contract Name Position Salary Gratuity Requested Cheque # Nathaniel Sears Supervisor 163,539 200,000 765475074 Appendix 3 - Staff that applied for duty free allowance Name Position Salary Kevin Cottoy Engineer 159,414 28 Appendix 4 - employees whose contracts were missing key elements Personnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department 22.5% Wesly John Sluice Operator 50,690 None 50690 yearly No None 1 year D&I Division monthly

22.5% Hassan Ally Conservancy Attendant 62,637 48 days 62637 yearly No None 1 year D&I Division monthly

Yes- 9 years as a Wellington Benjamin Conservancy Attendant 50,690 9 days None None No 1 year D&I Division constable Yes- Manger Drainage & 22.5% Yes- 6 Yearsv as Drainage & Mahendranauth Ramjit 366,744 46 days 366744 yearly Bachelor in 1 year Irrigation monthly an Engineer Irrigation Civil Yes- 2 months an Seeram Manroop Conservancy Attendant No info 3 days No info No info No info No Info D&I Division poition (Labour)

Land and Rajendra Tribhawan Draughtsman No info 104 days No info No info No No info No Info surveys

Chandrabansi Trench Cleaner 20,845 None None None No None No Info D&I Division Hookumchand

Heeralall Security 46,936 None None None No None No Info D&I Division

Mahendranauth Trench cleaner 26,679 None None None No None No Info D&I Division Doodnauth

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 Appendix 4 cont'd Personnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department

Drainage and Kalu Ruclranauth Supervisor 96,916 unclear unclear unclear unclear unclear unclear irrigation

Drainage and Oswald Arthur Sluice Attendant 56,813 unclear unclear unclear unclear unclear unclear irrigation

Drainage and Brian Nurse Sluice Operator 54,696 unclear unclear unclear unclear unclear unclear irrigation

Drainage and Tomby Naidu Trench Cleaner 21,679 unclear unclear unclear unclear unclear unclear irrigation

22.5% Drainage and Dalip Kumar Ramotar Sluice Operator 50,690 14 days 50,690 yearly No none 1 year monthly irrigation

Drainage and Micheal Deputron O&M Officer Grade 11 48,052 14 days None None None 13 yrs 1 year irrigation

Drainage and Tishaunna Blair Trainee 27,879 14 days None None Yes-CXC 2 yrs 1 year irrigation

Drainage and Bickram Persaud Senior Pump Operator unclear unclear unclear unclear unclear unclear unclear irrigation

22.5% Drainage and Madhoo Ramcharitar Sluice Operator 51,310 14 days No unclear 1 year monthly irrigation

Yes - 4 years 22.5% Drainage and Rishi Asaram Sluice Operator 51,310 14 days 51,310 yearly No as sluice 1 year monthly irrigation operators Yes- Diploma 22.5% Land and Anop Chetram Surveying Technician 55,522 None 55522 yearly in Land None 1 year monthly surveys Surveying

Land and Dineshwari Seeram Senior Trainee 35,483 None None None No None 1 year surveys 30 Appendix 4 cont'd Personnel Current Position Salary leave Benefits Gratuity Qualified Experiences Period Department Yes- Diploma 22.5% Land and Keron Mark Bowman Surveying Technician 55,522 5 days 55522 yearly in Land None 1 year monthly surveys Surveying 22.5% Lennox Halley Sluice Operator 50,152 None 50152 yearly No None 1 year D&I Division monthly

Land and Naresa Ramkaran Senior Trainee 35,483 None None None No None 1 year surveys

Land and Robin Negesty Trainee 27,879 None None None No None 1 year surveys

22.5% Land and Shevani Samuels Lands Officer 77,439 None 77439 yearly Yes None 1 year monthly surveys Yes- Diploma 22.5% Land and Kawall Bharat Manager Land & Surveys 316,112 56 days 316112 yearly in Land None 1 year monthly surveys surveying

Doodnauth Dwarka Sluice Operator 57,866 None None None No None 1 year D&I Division

Yes-11 years at Mechanic Nathaniel Sears Supervisor 163,539 42 days None None No 1 year G.P.M Division

Yes- 18 years Clyde Norton Conservancy Supervisor 123,343 52 days None None No 1 year D&I Division Operator

22.5% Mechanic Carlon Rigby Mechanic/ Driver 73,689 None 73689 yearly No None 1 year monthly Division

22.5% Mechanic Kevin Cottoy Engineer (Agricultural) 159,414 28 days 51,310 yearly unclear unclear 5 years monthly Division

22.5% Yes- 2 years as a Desmond Yangerpatty Conservancy Attendant 55,522 16 days 55522 yearly No 1 year D&I Division monthly labourer Appendix 5 - employees whose files were missing evidence of their competence Personnel Current Position Qualified Experiences Period Aubrey Charles General Manager No info Yes- Surveyor No Info Bernadette Petterkin Administrative Manager No info No info No Info Rudolph Gajraj Chairman No info No info No Info Hansraj Bishram Mechanic No No info No info Yes- Diploma in Technolgy and Mahendranauth Ramjit Manger Drainage & Irrigation Yes- 6 Yearsv as an Engineer 1 year Bachelor in Civil Engineering Kawall Bharat Manager Land & Surveys Yes- Diploma in Land surveying None 1 year Yes - Assistant Supervisors Simone Edwards Finance Manager Yes - CAT qualified 1 year since 2003 Shilendra Singh Manager - Mechanical No Yes - 6 years as mechanic 1 year William Ross Manager IT Yes- Degree in Computer Science None 1 year Godfrey Woodroffe Senior Supervisors Yes - Bsc in Mechanical Engineering none 1 year

Appendix 6

Not received: Not on Staff List:

Somdatt Peraud Shawin Walcott Kevin Cottoy Suresh Tomby Devon Sharpe Trainee: Jehu Rawlins Lathman Sanasie Ashton Blair Navindra Raghoo

32 Appendix 7 - Comparison of organization Chart & staff list Name of Position Staff List 2012 2013 2014 2015 Admin Dept 2 Clerk -1 -1 0 0 Finance Dept 5 Clerk -3 -1 0 0 Secretariat Dept Land Admin Officer -1 0 -1 -1 L&S Division Manager -1 -1 -1 -1 Land Officer 0 0 1 1 Clerk 0 -1 -1 -1 Surveyor Techn 0 0 4 3 Information Tech Officer -1 -1 0 0 D&I Department Manager -1 -1 -1 -1 24 Sluice Operator -2 -3 -5 -4 Senior Pump Attendant -1 -1 -1 -1 2 Pump Attendant 0 0 1 1 Supervisor Mahaica & Mahaicony 0 0 0 0 Supervisor-Office -1 0 -1 0 Secretary -1 -1 -1 -1 5 Area Supervisor 0 -3 -3 -2 2 Carpenter -2 -2 -2 -2 Labourer 0 0 0 0 5 Supervisor- Conservancy 0 1 1 0 Land Admin Officer 0 -1 -1 -1 Trench Cleaner 0 -1 -1 -1 3 Security Guard 0 -2 -1 -1 2 O&M Officer 0 -2 -2 -2 Driver 0 0 0 0 4 Watchmen 0 0 -2 -2 D&I Officer 0 0 0 0 Jnr. Office 0 0 0 0 Operator 11 0 0 0 0 Mechanical Dept Manager -1 0 -1 -1 Mechanical Supervisor 0 0 0 0 Secretary -1 -1 -1 -1 Storekeeper -1 -1 -1 -1 2 Mechanic 111 0 0 0 0 3 Mechantic 11 0 0 0 0 4 Mechanic 1 -3 -3 -2 -2 Pump Operator -1 -1 -1 -1 Labourer -1 -1 -1 -1 2 Fitter Mechanist -2 -1 -1 -1 2 Auto Electrician -1 -1 -1 -1 Welder 111 -1 -1 -1 -1 Welder 1 -1 -1 -1 -1 Engineer 0 0 0 1 Mechanical Assistant 0 0 -1 -1 Mechanic Officer 0 -1 -1 -1 Mechanic Helper 0 -1 -1 -1 W/Shop Attendant 0 -1 -1 -1 6 Trainee Mechanic 0 -5 -2 -2 7 Engineering Trainee 0 -1 -4 -2 2 Supervisor 0 0 -2 -1 Driver 0 0 0 0 6 Trainee Clerk 0 0 1 2

The above shows a the in consistencies between the organizational chart and the staff list.

33 Appendix 8 - differences with system balances and physical inventory Description Physical Systems U.O.M Variance Lubricants # 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

Fuel Orange Tank 14,531 11,855 Litres 2,676 Black Tank 3,750 1,605 Litres 2,145

Quantity Variance No. Item Description UOM Physical Quant In System Spares 1 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 IL3 N 3

Mora Pump station Unit of measurement Description Balance as Physically Variance per Ledger verified Liters Fuel 480 362 118

31 34 Appendix 9 - Payments made with just requests from department heads

DATE PAYEE PARTICULARS CHEQUE NO AMOUNT Payment for Oxygen & Acetalyne for use in 27-Mar-12 P. Jagmohan 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 Cost of 1500 poly bags @$90.00 each for use at seed 04/03/2013 G. Khaderu 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 Payment is for the cost of electrical items for use at 31/07/2014 Bibi. M. Neezamdeen Main Office, Mechanical Compound and envirous 765530074 315,884 Guyana Tractor and Payment for 6 312 TAS and 6 17 plate battery to be 04/09/2014 Equipment used on CAT #8 765530372 256,128 Advance for contractor building perimeter fence around mechanical compound on contract # E183/2014 and building twenty (20) new tables for 30/10/2014 B. Solomon MMA open day 765530891 336,000 Part payment on contract ADM#207/2013 and D&I# 192/2013 for extension work done to structure at 10/02/2013 S. Etwaroo Mortice left bank of Mahicony River 7655510551 $ 790,000

Appendix 10 - purchases where there are no goods received notes

DATE PAYEE PARTICULARS CHEQUE NO AMOUNT 27/2/2013 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 Payment for replacing and installing electrical components on vehicle No.PMM 164 on March 25/3/2015 M. Singh 20,2015 765540986 $ 15,600

35 Appendix 12 - showing files that were poorly kept.

Amount due Building No Tenant based on last update of file

ID NO 7 Guyana Lifestock Development Authority 300,000

ID NO B9 Ministry of Transport & Hyraulics 210,000 ID NO B46 David Andrew Carter 410,000 ID NO B65 Micheal Mc Calmon 459,500 ID NO B67 Kester Sullivan 525,000 ID NO B8 Barbara Hamilton 72,000 ID NO B78 & B81 Guyana Rice Development Board 9,320,000 Unclear Vevakanand Dalip 5,600,000 B68 Llewlyn Bailey 135,000 ONV Complex Dipcon Engineering Services LTD No file B72 B.S Roy No file B83 Ivor Mendonca No file Unclear H Nauth & Sons No file

Appendix 13 - tenants where there were no pages in the ledger book Ledger last Building No Tenant File last update updated

ID NO B78 & B81 Guyana Rice Development Board 31/03/2015 not in ledger

Unclear Vevakanand Dalip 07/07/2015 not in ledger

Appendix 14 - showing rental outstanding Outstanding at 31/05/2015 as Building No Tenant per ledger Unclear H Nauth & Sons 486,000

ID NO 7 Guyana Lifestock Development Authority 360,000

ID NO B46 David Andrew Carter 573,500 ID NO B67 Kester Sullivan 746,000 B68 Llewlyn Bailey 425,500

ONV Complex Dipcon Engineering Services LTD 24,684,000

B72 B.S Roy 687,500 ID NO B6 Guyana Water Inc 1,200,000 ID NO B65 Micheal Mc Calmon 460,000

ID NO B9 Ministry of Transport & Hyraulics 140,000

B83 Ivor Mendonca 6,717 ID NO B8 Barbara Hamilton 61,500 ID NO B8 Guyana Fire Service 900,000 Total Due 30,730,717 36 Appendix 15 - laptops held by employees that have resigned YEAR OF Code Original ACQ DESCRIPTION Location Cost Hewlett Packard 2000-2B44DX D&I -Saul, Natasha (nw) Admin - 2013 152 Notebook Computer- (3) Sewkarran 361,920 Mechanical:- Amarnauth, Godfrey, 2013 153 Asus X502C Notebook Computer- (4) Shilen, Gajadhar 411,840 Appendix 16 - Assets without unique serial numbers YEAR OF ORIGINAL ACQ Code DESCRIPTION Location COST

HP Pentium Dual core E 5700 PC Not Working, D&I (Natasha), Lands 2011 139 with HP Le 220 22" wide monitors (4) (Dawnette), Mechanic (Godfrey) 730,320 Hewlett Packard 2000-2B44DX D&I -Saul, Natasha (nw) Admin - 2013 152 Notebook Computer- (3) Sewkarran 361,920 ADMIN -Charles, Peterkin, & Simone; 2014 161 HP Pavillion Notebook PC-(4) D&I - Ramjit 751,800 2014 162 Asus Inspire Notebook PCs- (2) Lands - c/o William D&I- Natasha 207,900 Lands c/o William & Kawall Admin - 2014 164 Hewlett packard Notebook Pcs- (3) Stores 249,900 2014 170 Hp Split 13x2 Notebook PCs-(1) Admin 292,950 Appendix 17 - assets not available for physical inspection YEAR OF ACQ Code DESCRIPTION Location ORIGINAL COST Toshiba Satellite L 675D-S7042 17.3" widescreen Laptop Computer (1) - 2010 137 S/N: YA200711K, XA531540K William 405,960 Toshiba Satellite C650 Series 15.6" Engineering-Mr Sarran Lands Admin - 2012 149 widescreen Laptop Computer- 2 Donette 243,950 Folding Chairs- Four pack x 50- 200 2014 222 Chairs Admin Stores 909,904 2010 41 Surveyors Precision Road Wheel Lands & Survey 33,037

37 Appendix 18 - Inconsistencies between lease documents and database Lease # Name # Of Acres Data Base Lease Navina Chandra Raj 812 Dhanraj 7.2185 55Yrs 99Yrs 1195 Sahadeo Jagdesh 4.3019 40.3019 Acres 4.3019 Acres 1238 Albert Shubhan 38.433 34.433 Acres 38.433 Acres

Appendix 19 - Leasees which the latest receipts nor amounts due could not be ascertained Lease # Name First name # Of Acres 841 Ramdass Mark . N 9.01

76 Ricks Sari Co Fazal Habibulla 183.1 255 Jagroop Philip 344.723 48 Kisson etal D 12.31 16 a/k Willie Boy Authar 10.52 1165 Persaud Ganesh 4.807 1041 R.S Khan Shamsheer 0.330 962 Persaud Guitri 2.347 1193 Allen Jarrel . E 28.12 769 Rachpaul Anirhu 57.797 1078 Rafeeoodeen Mohamed 114.881 1297 Sookra Krishen .K. 61.52 1061 Singh Claudette 296.6231 1063 Singh Claudette 221.7737 1157 Ross Albert 28.6673 1261 Semple Vounda Yuonola 35.6321 1300 Moore Rawle &Alison 12.519 1075 Suenarine Shandicka. N 188.6773 804 Singh Pancham 5.5484 149 Hamilton Humberto 39.5322 Appendix 20 - Lease agreements burnt in the fire Lease # Name First name # Of Acres 209 Charles Evan.S. 22.2714 248 Singh Inderjeet 25.34

76 Ricks Sari Co Fazal Habibulla 183.1 255 Jagroop Philip 344.723 48 Kisson etal D 12.31 16 a/k Willie Boy Authar 10.52 804 Singh Pancham 5.5484 149 Hamilton Humberto 39.5322 Appendix 21

Lease files with no applications

Lease # Name First name # Of Acres 1165 Persaud Ganesh 4.807 536 Persaud Parbattie 58.00 639 Rampersaud Ramesh 22.880 760 Amjad Esther 7.463 769 Rachpaul Anirhu 57.797 855 Hopetown Land Co-op 885.757 1069 Rampertab Ramanand 9.678 1165 Persaud Ganesh 4.807 1041 R.S Khan Shamsheer 0.330 928 (Exp) Persaud Bhagwan 10.52

Lease files with no contact information

Lease # Name First name # Of Acres 855 Hopetown Land Co-op 885.757 1238 Shubhan Albert 38.433 1021 Persaud Denesh 62.894 595 Mahamad Abdool.R. 126.6699 769 Rachpaul Anirhu 57.797 1078 Rafeeoodeen Mohamed 114.881 1101 Haph Ceymona 180.749 1164 Subhan Ahmad karim 29.953 1297 Sookra Krishen .K. 61.52 1061 Singh Claudette 296.6231 1063 Singh Claudette 221.7737 1275 Chichester Junior Clairmont 12.9678 1157 Ross Albert 28.6673 1199 Singh Stacy 29.549 1261 Semple Vounda Yuonola 35.6321 1300 Moore Rawle &Alison 12.519 1303 Nicholson Joylyn, Gratien, Herman 15.217 1075 Suenarine Shandicka. N 188.6773 1076 Suenarine Shandicka . N 153.4961 1115 Pereira Ryan Persaud & Julio 288.51 804 Singh Pancham 5.5484 209 Charles Evan.S. 22.2714 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 Items purchased for CD17D6, CAT # 5 , Agri Parts CAT # 2 312 7 CAT # 5, 312 765474921 $ 1,104,923 BK Quarrie Inc. Purchase of 200 tons crusher run 765485122 $ 1,400,000 Service rendered for F.N.E Jan 20th , 765470671- D. Abrams - D. Yangarpatty 2012 724 $ 1,254,152 Surveys donr in Murtice Wash clothes D. Balkarran and Esan and Jacob 765486064 $ 1,456,067 Service rendered for F.N.E Feb 3rd , 765474625 - D.Abrams - D. Yangerpatty 2012 684 $ 1,429,888 765485516- F. Amad- D. Yangerpatty Service rendered for FNE Aug 17, 2012 485570 $ 1,192,838 Service rendered for F.N.E Sept 765485905- F. Amad- D. Yangerpatty 14,2012 5971 $ 1,000,137 765481565- F. Amad- K.Singh Service rendered for FNE June 22, 2012 1610 $ 1,062,190 Service rendered for FNE August 7654985358- F. Amad-D. Yangerpatty 3,2012 416 $ 1,192,867 765491717- F. Amad-D. Yangerpatty FNE September 28, 2012 784 $ 1,235,620 765474965- F.Amad-D.Yangerpatty Service renderd FNE2012.03.02 5017 $ 1,096,721 765485700- F.Amad-D.yangerpatty Service rendered FNE 2012-08-31 757 $ 1,015,729

Excavation works done at Now or Fyuse Hoosain Never canal and at High Dam Trench 765481257 $ 1,010,400 Cost of 125 bags of urea fertilizers x Guyaan Rice Producers 165 bags of 15-15-15 fertilizers for Association Mma ricefield 765485679 $ 2,278,000 Guyana Rice Producers Cost of fertilizers and seed paddy for Association MMA-ADA 765495391 $ 2,712,000

Supplying Mora Wood to Mma/ADA to be used for construction of Bridges & H. Ramroop Revetment 765481460 $ 1,058,760 Supply of Loam for use on all Weather H. Ramsewack Road 765495610 $ 1,458,730

Supplying 1013cy loam for All weather H. Ramsewack 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 Purchases of hydraulic oil # 68 & drums Industrial Supplies of grease 765480869 $ 1,370,530 Industrial Supplies of Guyana Purchase of 6. Drum of EP3 grease 765492525 $ 1,426,793 Cost of materials use in bakery project Kumar Yvonne sons and daughters thru Ministry of Agriculture 765491674 $ 1,207,560 L. Narain Spares for Machine 765474923 $ 1,160,633 Items purchased (payment of 35%) not: 65% of payment was made on L. Narain cheque 765481074 May 23,2012 765485093 $ 1,992,786 Supplied of One (1) used Caterpillar L. Narain 312 tract Excavator 765485637 $ 11,330,000 Spares for caterpillar & new Holland L. Narain Excavator 765491678 $ 1,687,283 Supply of engine for New Holland L. Narain Grader 765495566 $ 1,804,000 Purchase of track chain for Caterpillar L. Narain D6 Dozer 765474942 $ 1,747,010 Suply of spares for new Holland and L. Narain caterpillar excavators 765495569 $ 1,281,856 Supplying 899'' green heart piles for L.Hercules use to construct bridge 765485852 $ 1,199,800 Spares purchased for New Holland L.Narain Equipment 765485854 $ 2,994,416 Payment for supply of one used Lakeram Narain caterpillar 312 track excavator 765481074 $ 3,700,887 Final payment for land preparation of rice land situate at trafalgar on M.S.Saffie contract # E 115/2012 765485287 $ 1,305,016

Supply of piles use to construct bridges Matthew Famey in the Mahaica/ Mahaicony area 765492279 $ 1,157,150 N. Bhopaul White sand supplied 765492646 $ 1,110,575

Supplying 280 cubic of sand @ 2000 per cubic & 398 cubic loam @ 2600 per N. Bhopaul cubic for May 30,2012 to June 16,2012 765481546 $ 1,594,800 Service rendered for FNE October 12, 765491930- O.C. Bargoo-S.Teerbhawan 2012 765491998 $ 1,138,992

Payment for materials (greenheart P.L.James piles) for bridge in Mahaica D&I area 765492248 $ 1,449,000

41 Appendix 22 - Payments that did not have contracts

Supplying of 4160 BM of green heart Peter Lyn James Lumber for use at De'Edward sluice 765492627 $ 1,227,200 Supplied of Lumber to construct Peter Lyn James revetment for D' Edward Sluice 765495385 $ 2,926,025 Cost of green heart piles used at D' Peter Lyn James Edward sluice 765495404 $ 1,420,200 Peter Lyn James Supply of (4368 BM) lumber 765495564 $ 1,288,560

Supply of green heart lumber and piles for revetment work at Dedward, Abary Peter Lyn James sluice & wash cloth bridge 765495762 $ 3,586,585 Greenheart supplied for construction of bridges & revetment in Abary - Peter Lyn James Mahaica area 765470614 $ 1,575,000 Construction of revetments and Peter Lyn James bridges at Mahaica 765481140 $ 2,389,600

Supplying 7075 Bms of lumber @ $290 per Bm for use on D&I dept for Peter Lynn James construction of Bridges & revetment 765481251 $ 2,051,750

Purchase of Lumber fro construction of Peter Lynn James bridges & revetment 765481463 $ 1,619,911 765492306- R. Balram-S.Andrew Service rendered for FNE 2012-11-09 765492370 $ 1,539,917 Polly Tubes to be used in the M'ca & R. Ramoutar M'cony D&I areas 765481078 $ 1,685,470 Supply of Lumber to be use at R. Ruben D'Edward sluice 765492457 $ 1,249,325 Green Heart Lumber supplies for use at R. Ruben D'Edward sluice 765492635 $ 1,371,750

Purchase of green heart lumber for R. Ruben construction of Bridge & revetment 765481062 $ 1,358,940 Purchase of greenheart lumber for used in D&I dept for construction of R. Ruben Bridges and revetment 765481149 $ 1,209,010 Purchase of greenheart lumber for use in D&I dept for construction of Bridges R. Ruben & revetment 765481237 $ 1,322,400

Purchase of greenheart lumber for R. Ruben construction of Bridges & Revetment 765481419 $ 1,238,880

42 Appendix 22 - Payments that did not have contracts Supplying of 4650 BM green Heart R. Ruben Lumber for use at D' Edwaed Sluice 765495643 $ 1,371,750 Purchase of greenhaert lumber to use in D&I Dept for construction of R. Ruben Sawmill revetment and bridges 765481050 $ 1,325,880

Supplying (4300) on Rough care heart R.Ruben lumber for use at D' Edward sluice 765495512 $ 1,268,500

Purchase of greenheart lumber for R.Ruben construction of Bridges & Revetment 765481544 $ 1,237,720

R.Ruben Purchase of 4406 Bms of greenheart 765481651 $ 1,277,740 Lumber Supplied for Construction of R.Ruben Bridges & revetment 765481694 $ 1,330,230

Lumber purchased for construction of R.Ruben Bridges & Revetment in D&I Dept. 765485081 $ 1,299,200 Service rendered for FNE November 765492543- S. Andrew- D. Yangerpatty 23, 2012 609 $ 1,483,869 765495646- S. Andrew- D. Yangerpatty Service rendered for FNE Dec 21,2012 5707 $ 1,361,491 765492153- Service rendred for FNE October 26, 2172, 2174- S.Andrew-D.Yangerpatty 2012 2220 $ 1,199,280 765495436- S.Andrew-D.Yangerpatty Serivce rendered for FNE Dec 07, 2012 5498 $ 1,509,253 One (1) Industrial-welder-bobcat 250 Toucan Industries Inc W/No Battery 765485981 $ 1,090,400 Purchase of oen Mitsibishe Tray Canter Trans Pacific Motor Spares for the MMA-ADA 765481075 $ 1,800,000

Tropical Woods & Wood Products Cost of Lumber Supplied to MMA 765485677 $ 1,069,250 Payment as per attached - Advance- V. Bandhoo 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 For supplying 476 cuyd of mix loam A. Delima @$2900 per cuyd 765504739 $ 1,380,400 Supplying 532 cubic of mix loam A. Delima @2950/cubic 765505093 $ 1,569,400 Advance payment on vehicle PRR 7716 A.Rampratap (MOA) 765511168 $ 3,000,000 Supplying of 504 cubic yard mix loam Anthony Delima at $2950 (cubic yrd) 765505030 $ 1,486,800 Autorce Enterprise Ltd Payment vide telex for Equipment $ 15,212,703 Freight for shippinh of Vehicles & Equipment that was paid for on Autorce Enterprise Ltd via Telex October 22, 2013 $ 8,570,320

Payment for one Toyota Hilux Double Cab Pick-up (4x4) for Hydromet - offset BAL against fuel purchases 765496326 $ 8,060,580 Items required for repairs to D6 Buldozor, CA#& 312 CAT #4 and 2650 D. Mahadeo John deere Tractor 765504315 $ 1,112,705 the cost of 266nags of Urea Fertilizers Guyana Rice Producer's & transportation delivered to MMA on Assocaiation 17-07-2013 765519558 $ 1,847,800 Guyana Rice Producers the cost of fertilizers purchase for Association spring crop 2013 765504449 $ 1,925,000 Cost of supplying 1514 cubic pf Mixed H. Ramsewack loam 765504996 $ 4,466,300 Cost of 522 cubic yrds of mix loam H. Ramsewack @2950 per cubic yrd for road works 765505158 $ 1,539,900

Payment for Supplying six hundred and twenty (620) cubic yrd mix loam for H. Ramsewack use on MMA's Allweather road 765511222 $ 1,953,000 H. Ramsewack Payment for mixed loam supplied 765511234 $ 1,714,835 Payment for Greenheart piles for D&I H. Ramsewack works 765511166 $ 2,050,650

Payment on contract ADM#235/2013 land preparation inrear of Trafalgar total contract Amount $2455200 less $709,440 for 2956 ltres of fuel @$240 H.Omed supplied by MMA 765519507 $ 1,745,760 Advance Payment for Engines for Heavy Quip Inc via telex Machinery $ 8,322,655 Supply of Cylinder seals for 312 L. Narain 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 Same for 12 Twelve fuel injector # 2830957 for NH excavator NH#1 E265 L. Narain and 765504185 $ 2,640,000 Purchase one (1) new 671T detroit L. Narain diesel engine fo TR17 765504748 $ 3,062,190 L. Narain Payment for one engine 765519629 $ 1,776,500 Payment for Greenheart piles supplied M. H. Famey for D&I Works 765511113 $ 1,956,000 D&I work done at perth biabu stoff off to kuliserabu & cottage/ Planterhall M.S.Ali side line 765499707 $ 21,508,600 Maria Dolores Hernandez stable via telex for machinery $ 10,898,506

the cost of materials for Mortice Structure, strath Campbell Structure, Burma Main drain Structure, Yankee N.Sukhdeo Sluice and Ranch Dm Structure 765519401 $ 1,535,320 Navindra Arjune and Kavita Sookraj Arjune vide Telex for Caterpiller Engine $ 2,513,500 Supplying seven hundred and forty four (&44) feet piles in total ( fourteen piles ) for use within Mma's project areaa to contract bridges and P. James revetment 765505169 $ 1,339,200

Supplying 6272 BM green heart lumber for use within MMA's project areas P. James construct bridges and revetment 765505170 $ 1,850,240 Payment for lumber supplied for P.L. James revetment works at Mahaica 765500492 $ 1,840,400 Payment for Greenheart piles for D&I P.L.James Works 765495955 $ 1,860,000 Lumber supplied for construction of bridges & revetments at Abary Peter Lyn James Mahaicony area 765500213 $ 2,017,800 the cost of Materials for the M'ca Peter Lyn James Bridge works 765504344 $ 1,566,000 Cost of materials for yankee canal structure, excavator conservancy D&I R. Bissondat rosignol compound 765510358 $ 1,408,475 Purchase of poly tubes for emergency R. Ramoutar D&I works 765500351 $ 1,368,000

45 Appendix 22 - Payments that did not have contracts Purchase of 3-4 ft tubes to be used at R. Ramoutar ranch Dam structures 765504983 $ 1,722,600 Costs of items for Yankie Canal R. Ramoutar Structure 765504991 $ 1,398,130 Cost of 4-36 poly tubes to be used at R. Ramoutar Biaboo Inside Dam 765505103 $ 1,300,000 Payyment for supplying (4142) BM, greenhear lumber for use at Profit sluice and to construct bridge at Hyde R. Ruben Park 765511086 $ 1,221,890 the cost of 4-36 poly tubes to be used R.Ramoutar in the M'ca D&I area 765504213 $ 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 R.Ramoutar office (30,120) 765510522 $ 1,371,820

Payment for supplying four thousdand,four hundred and two (4402) BM Green heart Lumber for use R.Ruben at Burma Road- Bridge& Revetment 765519501 $ 1,298,590 Regal Stationery & Computer Office furnitures, cabinets and chairs Centre purchases 765519559 $ 1,121,836 765496328- 370- 765499671- S. Andrew- D.Yangerpatty Service rendered FNE2013-02-15 679 $ 1,387,304 765499818- S. Andrew-D. Yangerpatty Service rendered FNE March1st,2013 765499872 $ 1,203,177

Payment for supplying four thousand (4000) BM lumber for use within D&I S. Bissoon dept for repairs to pump House 765496164 $ 1,240,000 765496029- S.Andrew-H.Ramcharitar- Service rendered for F.N.E 18 Jan,2013 070 $ 1,000,904

St. Anne Consignment Auction Payment vide Telex for Harrow Disc $ 5,256,625 Payment vide Telex for Vehicles - Mercedes Benz & Landrover Trust Company Freelander $ 6,869,500 Payment vide Telex for Vehicles for MOA, (To be repaid by the Ministry) - Trust Company Toyota Landcruiser - 2 $ 14,045,500 Advance Payment vide Telex for Buses Trust Company Ltd & Rav 4 $ 1,408,402

46 Appendix 22 - Payments that did not have contracts

one 312 caterpillar excavator and Vish Trading Company Inc complete undercarriage full payment 765510329 $ 12,200,000

PAYEE - 2014 PARTICULARS CHEQUE NO AMOUNT Payment for spare parts for use within Duane Holder the Mechanical division 765525828 $ 1,397,147 Cost of fertilizers and transportation Guyana Rice Producers from RPA to MMA 765525890 $ 1,272,000

Guyana Rice Producers Payment is for the cost of fertilizers for Association spring crop 2014-2015 765535949 $ 2,106,000 Payment for the cost of fertilizers and Guyana Rice Producer's transportation for autumn crop 2013- Association 2014. 765525560 $ 2,476,500 Payment for the cost of seed paddy Guyana Rice Producer's and transportation for autum crops Association 2013 765530768 $ 1,354,500 Payment for items purchased for (New Holland -NH # 3) 18 rotar skaio bottom Guyana Tractor and Equipment roller 765530249 $ 1,879,200 Spares purchased for Fx1, CAT# 5 Guyana Tractor and Equipment (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 Guyana Tractor and Equipment roller 8llb-2002) 765530953 $ 2,412,800 Payment is for land preparation of 100 acres of rice land situate in rear of Trafalgar on contract # E106/2014 (full H. Omed payment ) 765525747 $ 1,180,000 Payment for the cost of harvesting 4612.2 bags of paddy for MMA in rear H. Omed of Trafalgar 765535672 $ 1,660,392 Costs of supplying 21 loads of mixed loam (588 cubic yard at $2950.00 per H. Ramsewack 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 H. Ramsewack roads .(Access roads) 765520306 $ 3,014,550

47 Appendix 22 - Payments that did not have contracts

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 H. Ramsewack 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 H. Ramsewack 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 H. Ramsewack road 765530832 $ 7,159,950 Supply mix loam to MMA (532cuyd@$2950) to be used for H.Ramsewack repairs to all weather road 765519707 $ 1,569,400

Land preparations (fuel p'ment) done on 195 acres of land situated in rear of Halim Omed Trafalgar on contract #E 215/2014 765536048 $ 2,379,000 Final Payment for shipping engines & Heavy equipment ink via Telex Harrow Dics $ 1,539,329 Payment for (4) four drum grease EP 3- Industrial Supply of Guyana 180 kgs 765519654 $ 1,013,756 Payment for supplying 931 ft green heart piles and 3414 RM green heart lumber all for use to construct Ivan George Lyn revetment at Farm sluice 765519997 $ 2,583,930 Payment for 1200x R20 Hauler truck tires 24@490= 11,760@212 and 17.5 x 25 wheel loader tires 8 @ J. Armogan $1589=12,712 @212 765536047 $ 5,188,064 Refund- D&I charges (Reference - Jacqulyn Mc Laren Seafield Coop) 765535909 $ 1,100,000

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 Joe Armogan 212= G$2,352,776.00 765535971 $ 2,352,776

48 Appendix 22 - Payments that did not have contracts Payment is for items listed as shown Joe Armogan on invoice 765536167 $ 1,831,158 L & L Equipment Sales - Telex Payment for machines $ 7,480,862 Payment for one replacement Engine L. Narain for New Holland Grader 765519761 $ 1,999,200 Payment for machinery and spares to L. Narain be purchased (US 34,500 at 210) 765530781 $ 7,245,000 Payment for works done in MMA/ADA areas in region # 5 as shown on M. S. Ali attached 765525381 $ 4,252,000

Payment for 12 8inch steel pulleys and 12 6inch steel pulleys for use on sea M.Gafur sluices within MMA's Scheme 765519696 $ 1,116,000 Payment for excavation works in M.S. Ali Mahaica/Mahaicony 765525398 $ 2,496,000 Payment for mobilization and Excavation works done at Wash M.S. Ali Clothes Drain 765525622 $ 2,963,040

Payment for earth works (mobilisation, excavate drain and place material to M.S. Ali form embankment) 765525824 $ 2,993,280

Payment for excavation work done in M.S. Ali region (5) five for April and May 2014 765530730 $ 6,534,000 Payment for operation, servicing and monitoring of machine works for the M.S. Ali period June-August 2014 765535972 $ 9,309,000 Payment for earth works done in Wash Clothes (excavate drain and place M.S.Ali material on embankment) 765529987 $ 3,735,320 Payment for excavation & place materials to form embankment of M.S.Ali Industry Canal 765535980 $ 3,880,000 Payment for operation, servicing and maintaining of machine works for period September 2014 to November M.S.Ali 2014 765536175 $ 8,343,000 Payment is for 50% gratitude benefits Micheal DePutron for Micheal DePutron 765525795 $ 1,833,350 Payment for three(3) outboard engine Mings Products and Services Ltd and two(2) generators 765525633 $ 1,919,000

49 Appendix 22 - Payments that did not have contracts Payment is for operation, servicing and monitoring of NDIA Excavators from January 1st to March 31st, 2014 in Mohamed. S. Ali Mahaicony and Region 4 765529989 $ 8,042,000

Payment for the cost of materials to be used at Rosignol house(B 74), Mora N. Sukhdeo Point pump station building and house 765530767 $ 1,238,010 Payment for supplying thirty six piles 60 feet each for use at Farm Sluice Omprakash Shivraj (Revetment) 765525748 $ 4,968,000

Costs of 2-5 tons manual winches to be Plan B Construction 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 Plan B Construction and Farm) 765530323 $ 3,564,000 Spares supplied for use on Machinery Powerline Automotive Products GR 3 & (Fx1) 765530706 $ 1,876,880

Spare parts to be used on Fx #1 and Powerline Automotive Products New Holland E 265 excavator (NH #8) 765530841 $ 1,184,360 Payment for (4) four 8 channel (1) terabyte security DVRs and (16) sixteen outdoor security cameras with night R. Jaisingh vision purchased 765536179 $ 1,110,720

Payment for supplying laterite for use on the all weather roads within MMA's R. Joseph scheme. contract No.001 (2014 ADM) 765525301 $ 1,000,000

Final payment on contract No. ADM # 001/2014 for supplying laterite to MMA for use on the all weather roads R. Joseph within MMA's scheme 765525402 $ 2,000,000 Payment for supplying one thousand (1000) cubic yards laterite for use on all weather roads within the MMA'S R. Joseph scheme 765520353 $ 1,500,000 Cost of 3-4 feet HDPE poly tubes for R. Ramoutar Biaboo Empolder 765525156 $ 1,875,000 Cost of 2-4ft and 1-30" poly tubes for R. Ramoutar empolding works at Biabu 765525397 $ 1,487,000

50 Appendix 22 - Payments that did not have contracts Cost of 3 four feet poly tubes for R. Ramoutar Biaboo 765525545 $ 1,875,000 Payment for cost of 2-4 ft poly tubes R. Ramoutar for Pine Ground 765525713 $ 1,370,000

Payment is for the cost of 3-48" poly R. Ramoutar tubes for D&I works in Kulisesabu 765530099 $ 1,920,000 Payment is for the cost of materials for building fence around mechanical R. Ramoutar compound 765530239 $ 1,792,760 Payment is for the cost of 2-4 ft and 2- 3 ft and 2-3 ft poly tubes for Wash R. Ramoutar Clothes/Biaboo area 765530255 $ 1,970,000 Costs of 2-4 ft poly tubes for Wash R. Ramoutar Clothes Biaboo 765530554 $ 1,350,000 Payment for the cost of items and materials for Mora Point Sluice, office, R. Ramoutar B60 765530686 $ 1,221,600 Payment for the cost of 3-48" poly R. Ramoutar tubes for Herstelling 765530810 $ 2,025,000 Payment for the cost of materials for spooner, 1st savannah sluice, office R. Ramoutar and workshop 765535787 $ 2,244,400 Cost of 3-48" tubes for Herstelling R. Ramoutar Drain 765535831 $ 2,025,000 Payment is for 3-48" poly tubes and 1- R. Ramoutar 36" poly tube for Herstelling 765535906 $ 2,365,000 Cost of 4-48" tubes and 1-24" tube for R. Ramoutar Herstelling Drain 765535981 $ 2,940,000

Payment is for the cost of 2-4 ft and 1- R. Ramoutar 3ft poly tubes for Herstelling Drain 765536168 $ 1,675,000 Payment is for the cost of 3-48" poly tubes and 1-36" poly tubes for FD 21 R. Ramoutar and cattle pasture. 765530396 $ 2,070,000 Payment for Lumber supplied for use R. Ruben 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 R. Ruben construct revetment 765525696 $ 1,323,370

51 Appendix 22 - Payments that did not have contracts 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 R. Ruben Sluice 765525802 $ 1,266,730

Payment for supplying four thousand, one hundred and seventy three(4173) BM greenheart lumber for use at Farm R. Ruben 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 R. Ruben spring hall sluice) 765530166 $ 1,228,085 Payment for 4502 BM of lumber purchased to be used at IR1, IR2, IR3 R. Ruben and IR structure 765530770 $ 1,328,090 Lumber supplied for the use at Mora R. Ruben Point irrigation structure 765530582 $ 1,320,715 Is the cost of 4-36 poly tube for cattle R.Ramoutar pasture area 765519603 $ 1,360,000 Payment is for the cost of 1-scanner copies and printer/plotter complete and 1 HP T120/24" wide format Auto Rohan Jaisingh Cad Plotter/Printer 765525621 $ 3,932,250 Payment for the cost of computer and items for the office as shown on Rohan Jaisingh attached 765525626 $ 1,356,600 Payment for items to be used on CAT Vish Trading Company #10 765536089 $ 2,011,904 Vishwa Sookraj Payment for engines vide telex $ 7,660,000

Payment for harvesting 3171.5 bags of Wazeer Khan seed paddy at $350.00 per bag 765525558 $ 1,110,016

PAYEE - 2015 PARTICULARS CHEQUE NO AMOUNT Payment is for work done at fisherman's building at D'Edward and A. Chowramootoo advance for construction of concrete flats at fisherman's building at D'Edward 765541121 $ 3,500,000 Cost of earth works done in Biaboo M. S.Ali 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 Payment is for cleaning of channels as M.S.Ali shown on attached 765536248 $ 3,985,200 Payment for operation, servicing and monitoring of works done as shown on M.S.Ali attached for December 765536271 $ 3,326,000

Cost of repairs to drain at 1st M.S.Ali Savannah, Right Bank Mahaicony River 765540903 $ 14,428,860 Cost of construction of drain at Upper M.S.Ali Berbice 765541191 $ 8,204,340 Costs of 2-48" poly tubes and 1-36" R. Ramoutar poly tubes for Herstelling Drain 765536374 $ 1,695,000 Cost of 3- 48" pvc poly tubes for Pine R. Ramoutar Ground Mahaica River 765536560 $ 2,025,000 Cost of materials for repairs to (3) bridges at Biaboo and Sluice Door at R. Ramoutar Spring Hall 765541198 $ 2,276,640 Supplying lumber for use at the Fisherman's building at D'Edward R. Ruben 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 D&I work done at perth biabu stoff off to kuliserabu & cottage/ Planterhall side 2013 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 2014 Payment for excavation work done in region (5) five for April and May 2014 765530730 $ 6,534,000 Suppliers- M.S.Ali 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 2015 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

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 2013 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 Suppliers- R. Payment is for the cost of materials for building fence 765530239 $ 1,792,760 Ramoutar 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 2014 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 2015 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

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 2012 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 2013 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 Suppliers- H. Supply mix loam to MMA (532cuyd@$2950) to be used for repairs to all weather Ramsewack 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 2014 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 Suppliers- Vishwa Particulars Cheque Number Amounts 2014 Sookraj Payment for engines vide telex $ 7,660,000 TOTAL - 2014 $ 7,660,000

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 2012 Supplied of One (1) used Caterpillar 312 tract Excavator 765485637 $ 11,330,000 Spares purchased for New Holland Equipment 765485854 $ 2,994,416 Suppliers- L. Spares for caterpillar & new Holland Excavator 765491678 $ 1,687,283 Narain 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 2013 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 Suppliers- Autorce Payment vide telex for Equipment $ 15,212,703 2013 Enterprise Ltd Freight for shippinh of Vehicles & Equipment that was paid for on October 22, 2013 $ 8,570,320 TOTAL - 2013 $ 23,783,023

Year Suppliers- Heavy Particulars Cheque Number Amounts 2013 Quip Advance Payment for Engines for Machinery $ 8,322,655 TOTAL -2013 $ 8,322,655

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 2012 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 Suppliers- Peter Supply of green heart lumber and piles for revetment work at Dedward, Abary Lyn James 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 2013 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 Suppliers- St. Anne Particulars Cheque Number Amounts 2013 Consignment Payment vide Telex for Harrow Disc $ 5,256,625 TOTAL - 2013 $ 5,256,625

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 2012 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 Suppliers- R. Green Heart Lumber supplies for use at D'Edward sluice 765492635 $ 1,371,750 Ruben 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 2014 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

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 2012 Supply of Mix loam 765492301 $ 2,192,400 Payment for mixed loam supplied 765495572 $ 1,265,000 Suppliers- A. Delima 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 2013 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 Suppliers- BAL Payment for one Toyota Hilux Double Cab Pick-up (4x4) for Hydromet - offset 2013 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 Suppliers- F.Amad- Service rendered for FNE Aug 17, 2012 765485516-485570 $ 1,192,838 2012 D.Yangerpatty 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 Suppliers- Vish Particulars Cheque Number Amounts 2013 Trading Company one 312 caterpillar excavator and complete undercarriage full payment 765510329 $ 12,200,000 TOTAL - 2013 $ 12,200,000

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 2012 ricefield 765485679 $ 2,278,000 Cost of fertilizers and seed paddy for MMA-ADA 765495391 $ 2,712,000 Suppliers- Guyana TOTAL-2012 $ 4,990,000 Rice Producers Association 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 2014 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 Suppliers- Guyana roller 765530249 $ 1,879,200 Tractor and 2014 Spares purchased for Fx1, CAT# 5 (312), Fx2 and CAT # 6 (312) 765530470 $ 5,440,632 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 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 Suppliers- H. Payment for the cost of harvesting 4612.2 bags of paddy for MMA in rear of 2014 Omed 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

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 Suppliers- Joe canopy frame, foot plates, valance, pvc folding tables and folding chairs-four pkx50- 2014 Armogan 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 Suppliers- L & L Particulars Cheque Number Amounts 2014 Equipment Sales Payment for machines $ 7,480,862 TOTAL -2014 $ 7,480,862 Year Suppliers- Maria Particulars Cheque Number Amounts 2013 Dolores $ 10,898,506 TOTAL - 2013 $ 10,898,506

Year Particulars Cheque Number Amounts Suppliers- Plan B Costs of 2-5 tons manual winches to be used at Rutherford & Hyde Park Sluice 765519922 $ 2,568,000 2014 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 TOTAL - 2014 $ 6,132,000

62 Appendix 23 - Total payments to these suppliers over $1,000,000 Year Particulars Cheque Number Amounts 765492153-2172, 2174- Suppliers- Service rendred for FNE October 26, 2012 2220 $ 1,199,280 S.Andrew- 2012 Service rendered for FNE November 23, 2012 765492543-609 $ 1,483,869 D.Yangerpatty 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 Suppliers- Trust Landcruiser - 2 $ 14,045,500 2013 Company 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

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 Nissan Atlas Tank Lorry (White) Engine No. TD27/Chassis No. P2F23056855 - 2009 GMM 123 Mech 1,363,922 Nissan Atlas Fire Engine (Red) Engine No. Z16/Chassis No. BF22-066426 - GMM 2009 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 Mercedes-BeZ ML 350 SN: 143626, Chassis: WDC164186-2A019969 (Year 2005) - 2013 PRR 7792 MOA 4,173,325 Landrover Freelander SN: 146130, Chassis: SALLN-ABG16A805680 (year 2007) - 2013 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 Toyota Hilux Invincible (silver), Chassis: AHTFR29G307001438 (Year 2005) - PSS 2013 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 MMA-ADA Fuel Consumption Report for the period January 2012 to May 2015

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 65 MMA-ADA Fuel Consumption Report for the period January 2012 to May 2015

VEHICLE NO. 2012 2013 2014 2015 Total 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 30 Salary and benefits of the chairman and board of directors

Salary Benefits Period Monthly Entertainment Gratuity Vacation allowance 2012 737,967 1 month salary 2013 774,865 Chairman 3,000 22.5% per month payable 6 monthly payable annually and 2014 813,608 42 days leave 2015 854,288

Vehicles allocated - only to the chairman

Year of Location Description Original Cost Acq 2006 O&M Toyota Rav 4 - PKK 765 4,959,350 2006 RPA Hilux double Cap Pick up - PKK 3119 5,240,434 Toyota Hilux Pick up, Chassis: 2013 Admin MROF229G701545555 (year 2007) - PSS 3,493,964 8351

Other board memebers were given a $15,000 stipend payable quarterly. None of whom were allowed vehicles.

73 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 1. April 1 2. MohaindMadhoo 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 February 21 1. Dismissed 2. SurindraDoodnauth February 22 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 September 1 1. Dismissed 2. SateshBissessar September 1 2. Dismissed 3. Michael DePutron September 16 3. Retired October Tirbhawan Singh October 1 Contract terminated November 1. Bibi R. Khan, aka Bibi R. November 1 1. Resigned Ramsadeen 2. Dillon Halley 2. Service terminated December Nil Nil

74

STAFF CHANGES – 2013

ADDITION

MONTHS NAMES DATE REMARKS

January Alexis Singroy January 1 February 1. NankumarHansraj January 1 2. Andy Joseph January 1 3. Isaac Adjohia January 1 4. DeodatTulsie January 1 March 1. Elroy Madhoo March 1 2. Desmond Yangerpatty March 1 3. Devon Sharp March 1 April 1. Neil Pryce April 1 2. Lennox Halley April 1 3. Ivan Nestor April 1 May Nil Nil June Nil Nil July Nil Nil August Heeralall August 1 September 1. Michael Nestor September 1 2. Chandrawattie Mangal September 1 3. ChandricaGansan September 1 4. Mesha Ceres September 1 October Nil Nil November Nil Nil December ChitranjanJaikisoon December 1

75

STAFF CHANGES – 2013

SEPARATION

MONTHS NAMES DATE REMARKS

January Nil Nil February 1. RamlallPersaud 1. February 1 1. Resigned 2. RishieRamdeed 2. February 2. Died 3. Glendon Richmond 3. February 1 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 1. September 27 1. Service terminated 2. Nandkumar Hansraj 1. September 27 2. Service terminated 3. Isaac Ajodhia 3. September 1 3. Service terminated 4. Althea London 4. September 4. Resigned October Nil Nil November Nil Nil December Nil Nil

76

STAFF CHANGES – 2014

ADDITION

MONTHS NAMES DATE REMARKS

January Nil Nil February Nil Nil March 1. Moyica Dodson 1. March 2 2. Wesly John 2. March 1 3. SatyanandTeerbhawan 3. March 1 4. Maysaran Durbeej 4. March 1 5. ChandrekarJailall 5. March 1 April Nil Nil May OmadeviMadhoo May 1 June AmarnauthJaimurat June 1 July Nil Nil August 1. Shevani Samuels August 1 2. NankumarHansraj August 18 3. Wellington Benjamin August 23 Retired and was employed on Contract September 1. SomdatPersaud 1. September 1 2. BindumattiePersaud 2. September 1 3. Dian Singh Ramsaroop 3. September 1 October 1. AnopChetram 1. October 1 2. Keron Bowman 2. October 1 3. RamnarineMangal 3. October 1 November NavindraGossai November 8 December Nil Nil

77

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 1. May 1 1. Retired 2. Seodial Bassoo 2. May 1 2. Service terminated 2. Jairam Mohabir 2. May 19 2. Retired 3. AmarnauthJaimurat 3. May 28 3. Retired

June Nil Nil July Nil Nil August Wellington Benjamin August 23 Retired September 1. Ravi Dev Jaimurat 1. September 1 1. Service terminated 2. Maysaran Durbeej 2. September 1 2. Service terminated 3. Vincent Crossman 2. September 6 3. Retired October Moyica Dodson October 1 Transfer to another Agricultural Agency November Nil Nil December Nil Nil

78

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

79

Appendix 32

Below is a list of machinery and equipment that items were removed from:

Dates Machinery/equipment Amount of Name of Items Estimated cost for items items ../…/2014 Iveco Hauler [GKK 1392] 1 Dump pump $225,000.00 Iveco Hauler [GKK 1392] 2 17 plate $ 58,000.00 Batteries [power master] ../…/2014 Iveco Truck [GKK 1396] 17 plate $ 58,000.00 Batteries [power master] 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 $ 58,000.00 Batteries [power master] Perkins Engine in Container 1 Turbo charger $300000.00 1 Angle Grinder $ 54,000.00 [Large] 7 inches Caterpillar 312 excavator[Cat#3] 1 Computer Box $ 900,000.00 28/02/2015 D6 Bulldozer 2 17 plate $ 60,000.00 Batteries[Deka] Iveco Truck [GKK 1395] 2 17 plate $ 58,000.00 Batteries [power master] 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 $ 29,000.00 [power master] 1 Starter Motor $ 100,000.00 [12 V] 28/04/2015 Caterpillar 312 excavator[Cat#6] 2 17 plate $ 58,000.00

80

Batteries [power master]

08/05/2015 Generator 1 Turbo Charge $300,000.00 John Deere Tractor[1650] 1 Starter Motor $90,000.00 [12V] New Holland TS 125 Tractor 1 Starter Motor $120,000.00 [12V] …/…/2015 Disc harrow 4 4 gang with disc $ 600,000.00 harrow Complete …/…/2015 6 Heavy Duty $ 444,000.00 Tubes 15’’ [inches] 03/10/2015 1 Iveco Hauler [GKK 1392] 1 17 plate Battery $ 28,362.00 2 New Holland E 265 Long 2 17 plate $ 56,724.00 BoomExcavator Batteries 3 NDIA Doosan Long Boom 2 17 plate $ 56,724.00 Excavator [# 37 ] Batteries 4 Doosan Hydraflo Pump[from 1 Turbo Charger $ 375,000.00 NDIA] 5 Oxygen/Acetylene cutting and 1 Complete set $141,500.00 welding set[Large] 6 Oxygen/Acetylene cutting torch 1 Cutting torch $ 50,000.00 set[small] 7 Small Compressor 1 Husky 3 gal 125 $91,067.00 psi 2.4scfm oil lube compressor Estimated Total losses $5,338,739.00 + $56,000.00

81

Note: Two [2] 17 plate batteries were also removed from Trafalgar pump station on 13/11/2014 and valued at $56,000.00 dollars.

82