By: Binta Jaiteh
Auditors from the National Audit Office (NAO) have recommended for Edward Francis Small Teaching Hospital (EFSTH) to investigate suspected misappropriation of medicine supplies.
This recommendation was disclosed in the audited management letter covering the period from 1st January 2021 to 30th April 2024, which was presented to the National Assembly’s Finance and Public Accounts Committee (FPAC).
The auditors raised concerns that requisition forms were filled out before supplies were made, contrary to standard procedure.
According to NAO, when medicine stock is allocated from the stores to hospital wards, the requesting ward must complete a requisition form as part of EFSTH’s internal controls on stores.
“During our review of the sub-store (pharmacy) stock cards, we noted that items were supplied to wards. However, we could not trace these supplies to any requisition forms, and there was no record at the wards confirming receipt of these items. This exception indicates a high risk of theft or stock misappropriation by the stores,” the auditors revealed.
To response, EFSTH management admitted providing the required documents for review, but the auditors confirmed that the information received covered only 2% of total supplies highlighted.
“Other supplies remain untraceable to any requisition forms and are therefore not accounted for. Consequently, this issue remains unresolved,” the auditors maintained.
The auditors also noted the absence of approved staff service rules at the hospital, which could lead to ambiguity in staff functions, potential conflicts, and a lack of accountability.
“The management should ensure that comprehensive staff service rules are developed and implemented, clearly defining roles, responsibilities, and disciplinary measures for all hospital staff,” the auditors advised.
To that, the hospital management informed the committee that consultations on the service rules and scheme of service were currently ongoing.
The objective of the audit was to confirm whether all expenditures were properly accounted for in line with relevant laws and regulations.
