Bertin & Bertin
Introduction
INTRODUCTION
This document serves to introduce David Bertin, a firm of Chartered Certified Accountant and Business Consultants.
1.1 Firm Profile
It is a premier experience. It is a registered firm with the Institute of Chartered Accountants of Sierra Leone (ICASL) and the Association of Chartered Certified Accountants (ACCA).UK We provide our clients with first class professional service, always with the intention to improve and “Add Value to ALL Institution We Serve”.
It is a professional accounting firm with a well-balanced professional staff, with broad range of skills and built on high standards of, professionalism, technical expertise, and high level of competence and innovation management. We apply a high level professional standards and excellence to service provided to all our clients, Creating value for money and satisfaction to our clients which is the core of our strategy.
David Bertin has evolved a structure, which ensures that its professionalism helps to give to all its clients, irrespective of size, a high level of professional service.
David Bertin staffs are subject to stringent codes of conduct as outline below.
➢ Independence
David Bertin staffs are required by professional standards to be independent, in fact, and in appearance. We are of the opinion that irrespective of how professionally competent an accountant may be, his/her attestations and opinions will be of little value to those that are expected rely on them except they are not prejudice without bias. David Bertin may seek to have impartiality essential to maintain credibility of both the general public and its clients.
David Bertin will comply with all rules governing independence as provided by the relevant regulatory bodies. In addition, David Bertin has developed procedures to ensure professional integrity, independence and adherence to all code of ethical conduct as provided by relevant regulatory bodies.
➢ Confidentiality
We may acquire sensitive information concerning you, the affairs of your organisation in the course of delivering the services (“confidential information”). In relation to confidential information, we shall comply with the confidentiality standards of our regulatory bodies, the Public Accountants and Auditors Board and the Sierra Leone Institute of Chartered Accountants (ICASL) and the Chartered Association of Certified Accountants (ACCA United Kingdom), as well as legislation contained in the Government Budgeting and Accountability Act, 2005 and the Anti-Money Laundering Act, 2005. This clause shall not apply where confidential information enters the public domain or where we may be required to disclose to our insurers, legal advisers or under legal compulsion.
➢ Quality Control and Assurance
David Bertin carefully constitute its team on all assignments with the objectives of the assignment in mind. Each team always comprises senior and experienced staff with the requisite skills and project impact assessment abilities, in addition to this practices, David Bertin ensures that its audit policies are based upon compliance with International Standards of Auditing (ISAs), so as to deliver quality and value added service at all times. On all assignments, the Managing Partner and the Engagement Manager provide overall quality control and assurance of compliance as we have demonstrated in various assignments including those listed as part of our references.
➢ Conflicts of Interest
David Bertin may be approached to advise another party or parties which are in Similar or related business or to advise or represent the interest of a party or parties whose interests are opposed to client through their concern in matters to which services are specifically and directly related (“adversarial Conflicts”). We seek and shall continue to seek to identify adversarial conflicts. In the event our clients become aware of any, which may arise, we recommend that our client inform us promptly.
➢ Technical Expertise
David Bertin has developed vast resources throughout the years in audit and accountancy industry in accordance with International Accounting Standards (IASs), International Standards of Auditing (ISAs) and more especially with public and private sector financial management which are at the disposal of our staffs. We may seek to update our resources with technical materials as they evolved.
We intend to bring to this and every other assignment our parallel track record in Auditing, Accountancy services and Management Consultancies for every public and private sector assignments.
Our Client Service Team
2.0 OUR CLIENT SERVICE TEAM
Our firm is proud of staffs that are fully qualified accountants with several years of experience. This gives us the, confident and our ability to satisfy the services required by our clients.
Our team of professionals has several years of experience in the performance of all the service.
We offer the following services:
• Accountancy and Assurance Services
• Management Consultancy
• Preparation of Business Plans & Budgets
• Training
• Preparation of Accounting & Administrative Procedures Manuals
• Review of Accounting systems
• Computerisation of Financial Management System
• statutory and project audits
• Assurance and advisory business services including corporate finances and development of strategies.
• Bookkeeping services.
• *Products Supported:*
• `1` QuickBooks SimpleStar
• QuickBooks Regular
• QuickBooks Pro
• QuickBooks Premier/Accountant
• Quicken
• *Areas of Expertise:*
• *Services Provided:*
• Audits, Reviews, Compilations
• Business Planning
• Data-Entry/Bookkeeping
• Systems Development & Optimisation
• Network Support/Troubleshooting
• Training
• Financial Management
• Resale
• Management Advice
• Personal Financial Planning
• On-going Systems Support & Advice
• Software Installation/Setup
• *Industry Experience:*
• Advertising / Publishing / Media
• Construction / Property
• Charities
• Financial Services
• Food / Drink
• Government / Public Sector / Education
• Leisure / Arts / Entertainment
• Professional Services
• Retail Services
• Utilities
We carefully constitute our team on all assignments with the objectives of the assignment in mind. Our team always comprises largely senior and experienced staff with the requisite skills in the relevant areas with capabilities to deliver quality service, which have been demonstrated in various assignments that we have undertaken. On all assignments, the engagement partner and the task leader provides overall quality control and the requisite assurance needed by all of our clients.
With our local knowledge and experience of the commercial industry, donor funded programmes, public and private sector accounting and the telecommunication industry in particular; we believe that we are best placed to fully meet the requirements of our clients at all times.
Our Team Structure
3.0 OUR TEAM STRUCTURE
The team structure of the Firm on all assignments is designed to achieve the following goals:
• Effective utilisation of the high and impeccable technical capability of our firms and knowledge and experience of our staff.
• Quality assurance procedures that are aimed at ensuring that our product quality meets or exceeds the expectations of our client.
• Timely and cost-effective performance of tasks and activities.
Our team has been training accountants for more than twelve (12) years and has proven skills and experience .Our abilities have been demonstrated in various assignments as outlined below.
Over the years, we have built a reputation for the delivery of outstanding professional services to both private and public sector organization which are of international established standards.
3.1 Key Team Members
Mr.David Bertin Managing Partner worked for Bertin and Bertin Chartered Accountant, Technical Assistant to the Accountant Generals Department, the Bank of Sierra Leone and led various assignments including the Internal Audit department for seven years, work as the accountant National Tourist board Sierra Leonie
More than 20 years of auditing and accounting experience
• Chartered accountant,
• Experience in payroll system
• Proven IT and analytic skills
• Experience in Auditing World Bank Funded Project
• Excellent verbal, drafting, writing and presentation skills in English
• Working experience in Ministries of Health, Sierra Leone Police Force and Education and in Accountant General’s Department Government of Sierra Leone
• Specific
The other senior staff and associate of the firm are Mr Crispin Cole, Mr Gibril Saccoh, Mrs Elizabeth Massally, Mr Alimamy Wurie, Mr Crispin Wilson, Mr Kofi Addai and Mr Festus Johnson. They all have strong background in the accountancy profession having worked for various accounting firms and involved in relevant projects.
3.2 Size and Structure of the Firm
Resident Qualified Chartered Certified Accountants – Four (6)
Associate Qualified Chartered Certified Accountants –one
Manager – one (1)
Other Professional _1 (one)
Trainee Accountants – Eight (8)
Administrative Staff – Three (3)
Some of our References
West Africans Examinations Council
A J Momoh Street, Tower Hill, Freetown, Sierra Leone, West Africa
International Insurance Company (SL) Limited
20 Bathurst Street, Freetown, Sierra Leone.
Our Approach
4.0 OUR APPROACH TO ALL OUR ASSIGNMENTS
Our approach to all assignments is designed in such a way that the overall objectives of our clients remain paramount. Our clients always considered us as partners because we strive to serve our clients professionally( taking into account the risk, cultural, technological, political, legal and other factors affecting their specific industry.
Our knowledge and experience is always used to give advice that allows our clients to have an edge over risks facing their institutions. We therefore seek to advice our clients of factors likely to affect their institution before they occur. We also promptly bring to their attention at the required level, any information that we come across in the course of our work that we consider critical.
We conduct our work in accordance to International Standards as promulgated by International Federation of Accountants (IFAC), the Association of Certified Accountants (ACCA), the Institute of Chartered Accountants in Sierra Leone (ICASL) and other accountancy bodies. We ensure compliance with the ethical guidance “The Ethical Code” issued by our professional bodies.
As professionally qualified accountants, we behave with integrity in all professional, business and personal financial relationships. Integrity implies not merely honesty but fair dealing and truthfulness. We strive for objectivity in all professional and business judgments. Objectivity is the state of mind, which has regard to all considerations relevant to the task in hand but no other. It presupposes intellectual honesty.
Firm as professionals carry out their work with due skills, care, diligence and expedition and with proper regard for the technical and professional standards expected of them as members of the Association of Chartered Certified Accountants (ACCA) and the Institute of Chartered Accountants in Sierra Leone (ICASL).
5.0 Our Methodology
Known Audit Methodology (KAM) guides our professionals in delivering rigorous audits of your PFSs. The audit methodology is designed to meet applicable national and international standards. We have high norms for delivering quality risk-based audits and perform our audits in accordance with International Standards on Auditing. The audit methodology also emphasizes the critical nature of substantive procedures and effective risk assessment and control testing activities.
The audit methodology uses a multidisciplinary approach with industry experienced and subject matter professionals with the knowledge, skills, and experience to perform the engagement. Our ability to deliver a quality audit depends on our team’s strong understanding of the business processes, accounting policies, internal controls, and financial reporting issues specific to your industry and organization. Our subject matter professionals might include tax, information risk management, forensic, and valuation professionals.
The audit methodology provides a basis for a consistent audit approach across industries specifics. KAM is used by all our professionals on all assignment so our professional will be guided by the same approach to methodology, processes, and documentation across industries specifics.
The key features of our audit process are that it:
• is applicable to all engagements and is adaptable to clients of differing size, degree of risk and Project/industry;
• facilitates the consistent and timely reporting arrangements between our office and our clients;
• directs our attention to the matters on which we focus professional judgement;
• facilitates automation of the principal audit tasks, such as documenting the client's accounting and internal control systems, designing the audit programme, preparing work papers, using sampling techniques, interrogating client's computers;
• is applicable to both computerised and manual accounting systems;
• uses a risk model to enable us to reduce to an appropriately low level the risk of our giving an unqualified opinion on financial statements that are materially misstated;
• reduces the cost of high quality audits;
• Provides a business approach to the audit and provides management letters which bring to the client an independent viewpoint and analysis of the business affairs of the client as well as errors or deficiencies found in the course of the audit.
eAudIT
The effective use of technology is a critical means to deliver all audits efficiently and to minimise the operational costs associated with auditing.
David Bertin uses an application called eAudIT that combines David Bertin audits methodology with a powerful project management capability together with thousands of industry linked insights to help the audit team manage the activities and documents related to your audit.
The tool enables us to manage the audit through an activity based workflow and electronic audit file application which allows our teams to apply the methodology consistently with real time guidance throughout the audit.
The project management part of the application will provide the engagement team with a real-time view of the activities that are due, whilst there is a tracker function which summarises significant issues identified during the audit, providing the audit team with global visibility of any unresolved issues that may need to be escalated. The manager and his/her team will monitor activity on a daily basis all year around. As and when something arises which looks like it needs rapid intervention, the in-charge will escalate the issue to the manager who will deal with the correct parties to fast track resolution.
What makes an audit fuelled by eAudIT special is that this bank of audit relevant guidance is accessed and tailored so that only the relevant insights are integrated into the audit at each stage to help maximise value. This value comes in many ways such as highlighting potential risk areas, suggesting new or alternative test procedures to conduct a faster or more robust audit, or in highlighting potentially better internal control options for David Bertin team to discuss with you.
This means a David Bertin audit team will take up less of your executives’ time by asking more insightful questions about key risks and controls in your industry and by focusing on the unique aspects of your organization.
The system is highly secure with access limited to the engagement team and documents digitally protected and certified.
This move to a paperless audit is consistent with our Global Green initiative that encourages our partners and employees to adopt processes that reduce our impact on the environment.
“eAudIT brings the power of David Bertin collective wisdom, industry knowledge and technical skills to our clients on every audit engagement, using advanced and secure technology tools.”
1. Our approach to the special purpose audit – The David Bertin Audit Process Workflow
KAM workflow is set out in four phases as follows:
Planning
• Perform risk assessment procedures and identify risks
• Determine audit strategy and identify critical accounting matters
• Determine planned audit approach
We use a risk-based approach to understanding your Project/business, its environment, and its sector. The audit team preliminarily identifies the areas where the risk of material misstatements in your FSs is the highest. We can do this through structured interviews of management and others, analytical procedures, observation, and inspection. We will identify areas where estimates and management judgments could have a material impact on the FSs.
We analyse the significance of risks we have identified and determine our procedures accordingly. Our Planning Matrix links risk to significant accounts and related assertions in your FSs, and groups the assertions about these accounts into audit objectives.
Control Evaluation
• Understand accounting and reporting activities
• Evaluate design and implementation of selected controls
• Test operating effectiveness of selected controls
• Assess control risk and risk of significant misstatement
Using a structured approach, we evaluate controls in order to assess the risk of significant misstatement for each audit objective. For audit objectives where we plan to rely on controls to modify the nature, timing, and extent of our substantive procedures, our control evaluation may include:
• Evaluating the design and implementation of company-wide controls.
• Understanding the relevant accounting and reporting activities for each audit objective.
For transactions processing, we look for significant risk points—places where errors could occur.
• Evaluating and testing any anti-fraud controls you have implemented.
• Evaluating selected controls over the significant risk points where material misstatements may occur.
• Performing a “walk-through test,” tracing a transaction through the accounting activities and selected controls, to confirm that we understand how your accounting activities and controls work.
• Testing the operating effectiveness of selected controls.
Substantive Testing
• Plan substantive procedures
• Perform substantive procedures
• Consider if audit evidence is sufficient and appropriate
• Conclude on critical accounting matters
We test selected audit objectives using substantive analytical procedures, tests of details, or a combination of the two, as well as substantive procedures directed toward any fraud risk we have identified. In designing our substantive audit procedures, we consider the characteristics of the class of transaction, account balance, or disclosure; our assessment of the risks of material misstatement identified during planning; and the effectiveness of controls over these risks.
Our testing may include:
• Using analytical procedures designed to confirm our expectation of an overall balance
• Vouching individual transactions to supporting documentation, such as invoices and receipts
• Confirming balances and relevant information directly with third parties, such as banks and advances
• Physically inspecting assets and the impact area
• Verifying the objectivity of assumptions, the quality of data, and the calculations underlying accounting estimates
• Concluding on critical accounting matters
• Checking FSs back to the underlying accounting records
Sophisticated computerized data analysis techniques help us to examine accounting records and extract data for investigation. We decide whether evidence is sufficient and appropriate or if more work is needed. If we find exceptions or conflicting evidence, we investigate them and, if necessary, perform more procedures. We reach a conclusion on each audit objective.
Completion
• Perform completion procedures
• Perform overall evaluation of the financial statement and disclosures
• Form an audit opinion
We review the FSs and determine whether the audit evidence obtained for each audit objective reduces the risk of material misstatements in the financial statements to an acceptably low level. We form conclusions on specific topics, such as litigation and claims, and prepare a final evaluation of fraud-related matters.
A summary of our significant findings and matters identified helps us to identify trends and potential management bias. The summary addresses matters such as:
• The selection, application, and consistency of accounting principles, including related disclosures
• Material weaknesses and other deficiencies in internal controls over financial reporting
• Material misstatements and omissions in FSs
• Circumstances that caused significant difficulties in applying audit procedures
• Significant findings and issues, such as those related to critical areas of judgment
• Significant changes in the assessed level of audit risk
Our audit opinion is based on a review of the final FSs and an evaluation of all audit evidence in accordance with applicable auditing standards.
A graphical illustration of our workflow is described as follows:
KAM is supported by technology tools that are robust, enabling, and easy to use; support consistent implementation of the audit process; and help drive enhanced audit quality.
We consider our audit approach to be "state of the art" in terms of audit methodology, efficiency and computerisation. Our approach is sufficiently flexible to cater, where possible in the future, for harmonisation in joint efforts with the Commit and Act Centre financial and accounting management.
David Bertin has used its extensive information technology resources to develop KAM; this advanced audit methodology and David Bertin professional standards provide an assurance that:
• a true and fair view of financial performance and status is presented by the FSs;
• a clear statement is shown in the FSs of the accounting policies adopted; and
• the audit conducted was independent (i.e. not unduly influenced by) one or more of the management and/or stakeholders.
As an integral part of the audit, a management letter is prepared and submitted to management; this gives details of weaknesses detected in accounting and other internal controls, and makes practical recommendations for their rectification.
David Bertin audit approach and methodology will therefore ensure that the audit of accounts and financial statements for the project and organisation will be performed in accordance with these principles.
Consistent with its independence and professional standards, and in line with the international standards, David Bertin does not accept limitations in the scope of its audits or in the nature of audit procedures applied, without such limitations being fully disclosed in the audit opinion or report.
| |Planning Phase | | |
| |1. Initial meetings with program |2. Discussions within the audit team | |Examinati|
| |staff | | |on Phase |
|Reporting|8. Finalisation and | |3. Assess risks and | |
|& |closure meetings | |formulate an audit | |
|Follow-up| | |approach for the | |
|Phase | | |various sections | |
| |7. Reporting and | |4. Design audit | |
| |recommendations | |procedures to meet | |
| | | |audit objectives | |
| |6. Performance of substantive analytical |5. Evaluation of the design, | | |
| |and tests of details audit procedures |implementation and operating | | |
| | |effectiveness of internal controls | | |
| | |Examination Phase | |
Our detailed audit methodology and workflow is represented below:
Work plan
We will focus primarily on the project operations and financial results and internal controls. We understand that audit needs to be responsive to your requirements and provide appropriate results.
Our approach to this assignment will be a simple, four stage approaches namely:
▪ Fact finding and Risk assessment
▪ Audit planning
▪ Execution/detailed examination
▪ Reporting and follow ups
However, it is important to note that these stages of work are not discrete but a process. Information gained at any stage in the process will, whenever possible, be used to modify our work and improve our services to you. We will adjust our procedures as necessary so that our work continues to meet your expectations and address any additional concerns.
Inception Stage
Understanding client environment and risk assessment
We seek to fully understand the objectives of the audit.
All key staff nominated for this assignment already possesses a good understanding of, and extensive experience on, audits of similar nature. Fact finding will involve detailed study of documentation relevant to the project/business and updating our understanding of the current operating environment and financing agreement requirements.
This is to make sure that we are aware of all important matters that have a bearing on the audit at an early stage.
Risk assessment
David Bertin approach to any assignment is risk based. The assignment risks are assessed and the audit approach is tailored to factor in the risk identified. In performing the risk assessment for the year audit we will consider:
• Understanding the recent developments within the operating environment of the project.
• Placing emphasis on areas requiring more attention in order to add value to the management process through audit recommendations based on best practices and our experience.
• Placing emphasis on various areas described in the terms of reference as requiring focus.
The results of the above will be an Audit Plan
Objective
➢ Identify key project/business issues
Work Done
➢ Entrance meeting,
➢ Re-confirm scope and required deliverables,
➢ Preliminary review /discussions,
➢ Get to know all important matters which have a bearing on the assignment,
➢ Assess the risk involved in the assignment
Result
➢ Deduce Audit plan
Stage 2: Audit Planning
|Stage 2 |Objective |Activities |Output |
|[pic] |To finalise detailed audit |Develop detailed audit |Detailed audit programmes |
| |planning |programmes | |
| | |Detailed briefing of all | |
| | |people involved in the audit | |
Audit planning
Planning involves a series of stages. Using information obtained in stage 1 we perform a more detailed planning for individual components to determine specific procedures to be carried out.
The detailed audit programmes will serve several purposes including:
▪ Demonstration that we have understood your audit requirements and have correctly documented them;
▪ Demonstration that we have designed efficient and effective audit procedures;
▪ As a basis of briefing team members;
▪ As a detailed guidance to team members throughout the assignment;
▪ As a means to which we communicate changes or modifications to the audit approach, if any;
Because of the importance we attach to planning, we take particular care to ensure that the audit plan and programme is comprehensive but easy to understand and is clear on all important aspects.
Through the planning process we ensure that the talent and experience of senior members of the audit team are fully applied early.
Stage 3: Execution
|Stage 3 |Objective |Activities |Output |
|[pic] |To carry out detailed audit |Review of internal controls |Issues for discussion with |
| |work to enable us to arrive at |Review of transaction documents|management |
| |appropriate conclusions |and test of detail | |
| | |Analysis of audit evidences | |
| | |Review compliance with project | |
| | |Detail audit of special | |
| | |account, transfers to the | |
| | |project | |
Objectives
➢ To carry out detailed audit work to enable us to arrive at appropriate conclusions
Work Done
➢ Review of internal controls
➢ Review of transaction documents and test of detail
➢ Analysis of audit evidences
➢ Review compliance with project
➢ Detail audit testing of special account, transfers to the project
Result-
➢ Issues for discussion with management
Execution
In this stage we will first evaluate the key internal controls on which we would like to place reliance. Thereafter we will collect the audit evidence based on the audit programs and analyse the results. In this stage we will identify issues which we will discuss with the Project Management and if not satisfied we will further analyse them and report them either as a Management Letter issue or audit qualification, depending upon the impact of the findings on the Project’s financial statements.
Stage 4: Reporting and follow up
a) Reporting
|Stage 4 (a) |Objective |Activities |Output |
|[pic] |To formally communicate the |Closing meeting |Draft reports |
| |results of the audit |Preparation of draft reports |Final reports |
| | |Liaise with management to | |
| | |finalise reports | |
| | |Issue final reports | |
At this stage we will hold a close out/exit meeting in which we will discuss the matters raised during the audit. We will then prepare the draft reports and submit them to the relevant officials for their approval before finalising.
The reports that will result from our work will include an opinion.
b) Follow - up
|Stage 4 (b) |Objective |Activities |Output |
|[pic] |To consolidate the knowledge |Provide an ongoing assistance |Follow up of recommendations |
| |acquired during the audit, |and clarifications (if need be)|raised in previous years. |
| |evaluate our performance and |Keep the relationship alive | |
| |keep the relationship alive for| | |
| |the mutual benefit | | |
2. Team composition and Resume
David Bertin recognizes the fact that the scope and relevance of any assignment defines the need to have highly qualified and experienced team that possess both experience and academic background to deliver and achieve the expected outcomes. Thus, we have strived to mobilize a team of very competent professionals including Chartered Accountants with track record in audits of International and Regional Organisations across the continent but especially in Sierra Leone.
The team will also count with the guidance and support from the Development Advisory Services (DAS) Unit of David Bertin which has a multidisciplinary team with experience in private sector development, agriculture and rural development, public sector and good governance. See below the qualifications and relevant experience of our team. Also, detailed resumes for each team member.
The key success factor will be attributed to active coordination and team working approach that will be built. Hence, we will bring every stakeholder on board so that any assignment is delivered successfully - Thus, we will encourage and create an enabling environment to promote team working approach where we value knowledge, expertise and experience sharing among team members.
Based on our planning and approach, we always use techniques that are effective, efficient and economical in achieving our objectives. The latest technologies are always used to ensure speed and accuracy.
We use a computerise Auditing software develop by VS Consultancy in association with the Chartered Certified Account (ACCA)
With the following Modules
This audit package, produced by VS Consultancy Limited in association with ACCA, has been developed using our extensive experience of assisting practices of all sizes to improve the standard of their audits without breaking the budget.
The package consists of audit programmes for entities applying IAS and UK GAAP, guidance notes, optional schedules and standard letters. All the standards referred to within the programmes and other documentation are extant as at 31 August 2010.
These programmes include the new requirements introduced by the Clarified ISAs. Further information on the contents of the Clarity ISAs can be found on the ACCA website at
Throughout the programmes and guidance the term ‘Company’ has been used to describe the entity that is being audited. It should, however, be noted that the programmes will be applicable for all types of audit being undertaken.
The main index in the system contains a number of buttons which will take you to a variety of documents, letters and programmes as follows:
Guidance notes
This button takes you to an index containing guidance notes on the use of all the elements of the system.
Specimen documents
This button allows you to access various specimen documents for an example business. This will enable you to see how the programmes can be used.
Audit programmes
To access the audit programmes you need to click on the programme link on the front sheet.
You will then be taken through a selection process.
Initially you will be asked where you want to save the files that you are creating. You can either select a specific folder or create one by typing in the file name and location. All the files selected will be placed in this folder.
The next stage in the selection process is to determine which of the programmes you need. The programme contains audit documentation for Companies applying IAS and also for Companies applying UK GAAP. You will be asked which of these applies.
Having selected the appropriate audit and accounting regime you will then be asked to decide whether you want to use Word or Excel to produce the programmes.
Having made this selection you will then be taken through a file selection process, where you can determine whether you require the whole file or just specific sections. These will be taken to the specific folder for that client created at the beginning of the process.
If you choose to select individual sections of the file, the control sections and permanent file will automatically be saved in the folder that has been created unless a file is already there.
You can either complete the planning and determine which sections you need and then go back and add them to the folder or you can choose the sections at the start. Once you have completed the selection process you can print a schedule that shows which sections have been selected.
If you make an error and choose a section that is not required, click on ‘no’ on the file selection and it will be removed from the folder.
The main index in either Word or Excel should be used to help track the progress of the audit. There are drop down boxes under each section where you can determine whether the section is required and if so what stage of completion it is at. Where a section is not required the hyperlink will still be in place but will not open any document unless it has been placed in the folder.
For Excel when you open the control section of the current file and enter the client details, this information will be updated in all documents or workbooks within the folder.
For Word the client details need to be entered in the header for each of the documents.
At this stage you can choose to print the files for manual completion or you can continue to complete them on screen.
In both Word and Excel files there are hyperlinks throughout to aid easy navigation within and between documents.
On the first page of each schedule there is a link to the main index. In addition if you click on the link on the schedule reference in the top right hand corner this will take you to the section index. There are other links within the system to reflect the fact that you may wish to refer to other key schedules when completing some of the documents.
The permanent file should be completed/updated before moving to the current audit file.
If you are doing the client for the first time you may want to start the selection process, saving the permanent file and control sections in the client folder. Then when you have completed the planning memorandum on B3 and determined the approach to be taken to the individual sections you can go back to the selection process in order to select the relevant programmes for that client.
In the Excel workbooks the worksheets have been protected to allow for easy tabbing between boxes and to incorporate drop down boxes where you need to select an answer. If you wish to add more rows or columns this can be done by removing the protection on the individual sheet. Once you have added the information required the protection should be put back on to ensure that you can still navigate the product easily.
Increasingly firms are looking to keep the amount of paper in the office to a minimum. If you want to complete the file 100% electronically you can enter your own hyperlinks to working papers prepared outside the system or to scanned documents. This can be done by highlighting the text where you want to insert the hyperlink (this can be text you have inserted yourself) and then on the toolbar clicking “insert”, “hyperlink” and selecting the document you wish to link to. It is suggested that any documents are stored in the same client folder on your system as the audit programmes and permanent audit file.
You need to ensure that you have rigorous back-up procedures, particularly if you are not intending to print the file and supporting documents.
Optional schedules
This section contains a number of optional schedules and checklists which will not apply on all audits. They can be accessed through this index or through the file compilation when you are selecting the relevant documents for the client audit file.
Most of the schedules are designed for general application but some are for a specific jurisdiction.
In Excel you can save the workbook for all these schedules in to your client folder. In Word you can select the individual schedules you require and save them in the same folder as the other work files.
Standard letters
This button takes you to an index of letters which are relevant for audits.
Most of the letters are designed for general application but some are for a specific jurisdiction
but some are for a specific jurisdiction.
7.0 Why the Firm
In the chart below, we summarise what our team can offer clients.
[pic]
Why the Firm
With experience comes expertise. Our team provides clients with the best service available. Our clients have said that our service is second to none and that our recommendations have done wonders to improve their information, business and financial process including their control environment.
Our team has been training accountants for over ten years and have proven skills and experience, which has been demonstrated in many assignments. Over the years, we have built a reputation for the delivery of outstanding professional services to private and public sector organisations, working to international established standards.
Work Experience of Management Staff
7.0 WORK EXPERIENCE OF MANAGEMENT STAFF
NAME OF STAFF: DAVID C. BERTIN
• .
Curriculum vita
• Family name: Bertin
• First names: David, C.
• Date of birth: 27 April 1965
• Nationality: Sierra Leonean
• Place Of Birth: Freetown
• Civil status: Married
• Mobile No: 232-76-601803/ 232-33353825
• Email: dcbertin@
• Education:
|Institution |Degree(s) or Diploma(s) obtained: |
|[ Date from - Date to] | |
|1988-1990, Institute of Public Administration |AAT |
|1996-1998 Emile Woolf College of Accountancy, London |ACCA |
• Language skills - Indicate competence on a scale of 1 to 5 (1 - excellent; 5 - basic):
|Language |Reading |Speaking |Writing |
|English |1 |1 |1 |
Mr. David Bertin is Managing Partner Certified Chartered Accountant of David and Bertin and has extensive experience in providing audit assurances and financial management system.
He was involved in the audit of the EC/SLRRP programme sponsored by the European Union, the audit of the EU funded programme of the National Electoral Commission and Sierra Leone Red Cross Society – Principal Recipient Global Fund Projects, Public Sector Management Support Project 11 (PSMS), Government of Sierra Leone Capacity Strengthening, Governance and Poverty Reduction Project, Water and Power Components projects to name a few.
David has extensive knowledge of Quick Books and Great Plains Microsoft Accounting packages.
David has:
• More than 20 years of auditing and accounting experience
• Experience in payroll system
• Proven IT and analytic skills
• Excellent verbal, drafting, writing and presentation skills and
Audit experience in various project audit especially donor funded projects
• Membership of professional bodies:
• Fellow of Association of Chartered Certified Accountant (FCCA)
• Fellow of Institute of Chartered Accountant of Sierra Leone (FCASL)
• Professional Advisor Quick books (Financial Management Accounting Software) intuit Ltd UK
• Certificate in International Auditing (Cert.IA)
• Association of Accounting Technician (AAT)
• Member of the Institute of Directors (UK)
• Member of The International Consortium on Governmental Management
• Retired Honorary Treasurer Institute of Chartered Accountant. Sierra Leone
• Retired treasure Freetown Golf Club
• Retired Board of Director Leone Airways Ltd
• Retired board Of Director Sierra Leone National Carrier Ltd
• Retired Chairman Corporate Affairs Commission
• Board Member Central Bank Of Sierra Leone
Conferences Attended:
▪ The International Consortium on Governmental Management:31St Annual International Training conference-The Macro economic Benefits of Strong PFM Practice May 14-19b 2017 Miami Florida USA
▪ The International Consortium on Governmental Management:30St Annual International Training conference-The Macro economic Benefits of Strong PFM Practice December 4-6 b 2016 (Washington DC. USA )
• Other skills:
Experienced with several accounting software programs (QuickbookPro, Sage line 50, Cash Flow Manager, Simply Accounting Pro by (Accpac Corp) Peach Tree, Microsoft Great Plains Dynamic) Computerise Auditing Software
Software training on MS Word, MS Excel (incl. analyses data using excel worksheet, link excel sheets, write formulae etc), MS Access (incl. creating databases, import and export data to Excel; designing queries, and reporting analyses), Power Point (designed presentations), MS Visio (e.g. monitoring work on audit assignments using timeline), MS Outlook
• Present position/Employment record: developed by ACCA
• 2012 to Present David Bertin Chartered Accountant-Managing Partner
• 2011 to 20122 Road Maintenance Fund Administration-Director of Finance and Investment
• 2002 to 2011 Bertin & Bertin Chartered Accountant Consultant
• 1999-2002 National Authorising Office Sierra Leone Technical Assistant
• 1995-1999 Peter Osalor & Co: Audit Trainees
• 1993-1995 National Tourist Board S/L: Accountant
• 1987-1993 Central Bank of S/Leone : Executive Officer
• Years of working experience: more than 20 years
• Key qualifications (Relevant to the assignment):
• More than 20 years of auditing and accounting experience
• Chartered accountant ,
• Experience in payroll system
• Proven IT and analytic skills
• Experience in Auditing World Bank Funded Project
• Excellent verbal, drafting, writing and presentation skills in English
• Working experience in Ministries of Health Sierra Leone Police Force and Education and in Accountant General’s Department Government of Sierra Leone
• Other skills:
Experienced with several accounting software programs (QuickbookPro, Sage line 50, Cash Flow Manager, Simply Accounting Pro by (Accpac Corp) Peach Tree, Microsoft Great Plains Dynamic)
Software training on MS Word, MS Excel (incl. analyses data using excel worksheet, link excel sheets, write formulae etc), MS Access (incl. creating databases, import and export data to Excel; designing queries, and reporting analyses), Power Point (designed presentations), MS Visio (e.g. monitoring work on audit assignments using timeline), MS Outlook
• Present position/Employment record:
• 2012 to Present David Bertin Chartered Accountant-Managing Partner
• 2011 to 20122 Road Maintenance Fund Administration-Director of Finance and Administration
• 2002 to 2011 Bertin & Bertin Chartered Accountant Consultant
• 1999-2002 National Authorising Office Sierra Leone Technical Assistant
• 1995-1999 Peter Osalor & Co =Audit Trainees
• 1993-1995 National Tourist Board S/L =Accountant
• 1987-1993 Central Bank of S/Leone = Executive Officer
• Years of working experience: more than 20 years
• Key qualifications (Relevant to the assignment):
• More than 20 years of auditing and accounting experience
• Chartered accountant ,
• Experience in payroll system
• Proven IT and analytic skills
• Experience in Auditing World Bank Funded Project
• Excellent verbal, drafting, writing and presentation skills in English
• Working experience in Ministries of Health Sierra Leone Police Force and Education and in Accountant General’s Department Government of Sierra Leone
•
•
• Specific experience in the region:
|Country |Date from - Date to |
|Sierra Leone |1987 - Present |
• Professional experience:
|Date |Location |Company |Position |More extensive Description |
|Present |Sierra Leone |David Bertin |Managing Partner |Services include the following: |
| | |Chartered Accountant | | |
| | | | |Implementation of Financial Management Accounting systems: Using various accounting |
| | | | |software including: |
| | | | |(QuickbookPro, Simply Accounting Pro by (Accpac Corp) Peach Tree, Microsoft Great |
| | | | |Plains; |
| | | | |Internal review: |
| | | | |Determine the scope ,purpose and objective of an internal review |
| | | | |Coordinate the delivery of evidence for internal review |
| | | | |Obtain evidence for analysis against the objective of an internal review |
| | | | |Report on the findings and outcome of an internal review |
| | | | | |
| | | | |Accountancy |
| | | | |Preparation of Statutory Account from incomplete Records |
| | | | |Preparation of Projected Cash flow Statement for banking purpose |
| | | | | |
| | | | | |
| | | | |Auditing: Engagement Partner |
| | | | | |
|Dec 2011 to May |Sierra Leone |Road Maintenance Fund |Director of |The detailed and specific scope of work for this role includes, but not limited to: |
|2012 | |Administration |Finance and |Compilation of the Fund’s Revenue Budget for1, 3, and 5 year periods; |
| | | |Administration |Compilation of the Fund’s Expenditure Budget for 1, 3, and 5 year periods; |
| | | | |Management, execution and monitoring of revenue collection through procedures for |
| | | | |various sources of funding as provided by the Road Fund Act; |
| | | | |Preparing financial reports and reports and reports on improvement of budgeting and |
| | | | |revenue collection procedures and policies; |
| | | | |Allocation of funds on single / multi year basis to approved 1, 3, and 5 year Road |
| | | | |Maintenance Programmes; |
| | | | |Procedures for allocation of funds to qualifying Road Agencies; |
| | | | |Administration of the payment of funds to qualifying Road Agencies in accordance |
| | | | |with Board approvals and approved financial procedures; |
| | | | |Adjustment of fund allocations according to progress reports and technical and |
| | | | |financial compliance audit reports; |
| | | | |Compilation of monthly, quarterly and annual fund allocation reports to the Board; |
| | | | |Develop financial criteria for evaluation of Road Maintenance programmes of the |
| | | | |Sierra Leone Roads Authority, Local Councils, and other Agencies; |
| | | | |Develop and implement sound investment policies that are relevant to the object for |
| | | | |which that the Administration has been established; |
| | | | |Design cost effective measures that would enhance the liquidity of the Fund. |
|Noveber 2010 |Sierra Leone |Bertin abd Bertin Chartered |Consultant |The detailed and specific scope of work for this role includes, but not limited to: |
|To November 2011| |Accountant | |Compilation of the Fund’s Revenue Budget for1, 3, and 5 year periods; |
| | | | |Compilation of the Fund’s Expenditure Budget for 1, 3, and 5 year periods; |
| | | | |Management, execution and monitoring of revenue collection through procedures for |
| | | | |various sources of funding as provided by the Road Fund Act; |
| | | | |Preparing financial reports and reports and reports on improvement of budgeting and |
| | | | |revenue collection procedures and policies; |
| | | | |Allocation of funds on single / multi year basis to approved 1, 3, and 5 year Road |
| | | | |Maintenance Programmes; |
| | | | |Procedures for allocation of funds to qualifying Road Agencies; |
| | | | |Administration of the payment of funds to qualifying Road Agencies in accordance |
| | | | |with Board approvals and approved financial procedures; |
| | | | |Adjustment of fund allocations according to progress reports and technical and |
| | | | |financial compliance audit reports; |
| | | | |Compilation of monthly, quarterly and annual fund allocation reports to the Board; |
| | | | |Develop financial criteria for evaluation of Road Maintenance programmes of the |
| | | | |Sierra Leone Roads Authority, Local Councils, and other Agencies; |
| | | | |Develop and implement sound investment policies that are relevant to the object for |
| | | | |which that the Administration has been established; |
| | | | |Design cost effective measures that would enhance the liquidity of the Fund. |
| | | | | |
| | | | | |
|19 August 2010 |Sierra Leone |David Bertin |Finance Consultant|Develop the financial rules, policies and procedures Manual to be put in place in |
|=15 October | | | |Sierra Leone Broadcasting Corporation (SLBC) to ensure transparency and |
|2010- | | | |accountability. |
| | | | |Provide guidance and training to SLBC management on proper financial practice and to|
| | | | |the Board of Trustees on reading and analysing financial report |
|19 Mach 2009 |Sierra Leone |David Bertin |Expert Chartered |19 March 2009 –November 2009 Ministry of Education Youths and Sport DFID |
|–November 2009 | | |Accountant |funded Teachers Reconciliation Project |
| | | | |A reconciliation of teachers on the Government payroll against the result of the |
| | | | |physical |
| | | | |verification of teachers working in primary or Secondary Level |
| | | | |List of the types of anomalies found in the reconciliation exercise |
| | | | |A list of recommendation as to how to improve the management of the system based |
| | | | |on the anomalies identified |
| | | | |Time frame : on the basis of 7 hours per day, 10 person- days per week |
| | | | |( 2 consultants) 60 minutes per hour spending an average of 4 minutes per file |
| | | | |therefore |
| | | | |32 weeks will be required to check 33,165 files |
| | | | | |
| | | | |Feb- 18 March 2008 |
| | | | |A thorough comparison between data contained in the teachers' census database |
| | | | |developed by FutureCom and the teachers' payroll will be undertaken. |
|19Feb -18March | | | |A list of the gaps and types of anomalies found when comparing the two databases |
|2009 | | |Expert Chartered |will be drawn. |
| |Sierra Leone |European Consulting for |Accountant |A final report on the work already achieved in July 2008 containing recommendations:|
| | |Developing Countries | | |
| | | | |- on the best way to move forward efficiently with the reconciliation exercise |
| | | | |with a view to guaranteeing maximum trustworthiness of the results, |
| | | | |- on how to address the gaps and anomalies identified in the database and make |
| | | | |concrete proposals for improvement, |
| | | | |- on how to address the existing material conditions in the teachers' records |
| | | | |section (MEYS), accompanied by a costed plan. |
| | | | |- on immediate concrete steps that could be undertaken to advance implementation |
| | | | |of the payroll management system proposed by the experts in their input report (July|
| | | | |2008), |
| | | | |for MEYS consideration. |
| | | | |Lay the groundwork for an efficient reconciliation exercise with a view to increase |
| | | | |confidence |
| | | | |in the integrity of MEYS’ payroll (provided that necessary action is taken from the |
| | | | |information |
| | | | |that emerges from the anomaly reports |
| | | | | |
| | | | | |
| | | | | |
| | | | |Consulting |
| | | | |May- June 2008- Expert Chartered Accountant Technical Assistance to the Teacher |
| | | | |Payroll Management |
| | | | |Unit Ministry of Education, Youth and Sports (MEYS) and Ministry of Finance |
| | | | |(MoFED) |
| | | | |The reconciliation of Teacher Records requires data sets to be completed with |
| | | | |teachers’ |
| | | | |data to (a) allow calculation of the monthly payroll and (b) satisfy the |
| | | | |requirements of the |
| | | | |MEYS Planning Directorate and MoFED. It also requires data sets to be reconciled |
|May –July 2008 | | | |with |
| |Sierra Leone |European Consulting for |Expert Chartered |records in the Teachers’ Records Section of the Planning Directorate, as well as |
| | |Developing Countries |Accountant |with data |
| | | | |from the existing payroll in the MoFED, in order to detect and document anomalies. |
| | | | |Specifically, under the guidance of the Director of Planning in the MEYS and |
| | | | |following |
| | | | |the audit requirements of the Division of Internal Audit in the MoFED, ensure that |
| | | | |the |
| | | | |following tasks shall be covered as a minimum: |
| | | | |1. Following the design of the Payroll Management system, draw up specifications |
| | | | |for a complete set of data items for each employee (teacher) |
| | | | |2. Define, for each data item, data source, origin and nature of source document |
| | | | |a. In case of multiple sources, define lead source |
| | | | |b. In case of conflicting sources, define authoritative source |
| | | | |3. Draw up work plan leading to a link of data sets to the present payroll at MoFED;|
| | | | |this includes also linking of school data |
| | | | |4. Reconcile all data sets and produce as output two main data bases: |
| | | | |a. containing clean sets of data (undisputed and complete) |
| | | | |b. containing data sets with anomalies |
| | | | |5. Investigate Anomaly database and define suitable categories of anomalies, with a |
| | | | |view to cleaning up and transferring them to the clean data base |
| | | | |6. Advise on requirements in respect of computer hardware, operating software, |
| | | | |application software and other resources, including working environment |
| | | | |7. Advise on capacity building for a sustainable operation |
| | | | | |
| | | | | |
| | | | |2007 August –November –Local Consultant Governance Reform Secretariat-Analyse |
| | | | |payroll of the Civil Service with a view to reform the aging service, a database of |
| | | | |about 17,000 employees using Microsoft Access. Task includes |
| | | | |Compile relevant data on: |
| | | | |Total number of civil servant in permanent and pension cost and salary cost |
| | | | |Total number of daily wage employees and wage bill |
| | | | |Number of Civil servant who have reached the Statutory retirement age of 60 years |
| | | | |and above ,providing break down by Ministry , and cost of gratuity and any normal |
| | | | |benefits |
| | | | |Number of Civil Servant (Grades 11-14) between ages 55 and 59 |
| | | | |Current wage bill for services of messengers, Cleaners and security officers |
| | | | |providing breakdown by Ministry |
| | | | |Total strength of PIUs giving breakdown by Ministry and annual cost and source of |
| | | | |Fund |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | |Information Technology |
| | | | |Implementation of Financial Management Accounting systems: Using various accounting |
|August | |David Bertin | |software including: |
|2007-November | |Consultant |Consultant. Public|(QuickBooksPro, Simply Accounting Pro by (Accpac Corp) Peach Tree, Microsoft Great |
|2007 | | |Service Reform |Plains; |
| | | |Unit |Implement information system which meets requirement |
| | | | |Identify information system requirement |
| | | | |Establish structures to deliver information systems |
| | | | |Designed of information systems i.e.: |
| | | | |Configuration of accounting Software |
| | | | |Customisation of Accounting Software |
| | | | |Designing of Chart of Accounting |
| | | | |Designed and configuration of payables receivable and stock modules |
| | | | |Designed of Stock module |
| | | | |Designed of fixed Asset Module |
| | | | |Designed and input of Budget |
| | | | |Installation of Accounting Software |
| | | | |Configuration of accounting software on a network system |
| | | | |Activation of Software on the Internet |
| | | | |Input of opening balances |
| | | | |Importing of Customer and supplier balances |
| | | | |Training of the use of the Software |
| | | | |Review and evaluate Implementation of Information systems |
| | | | | |
| | | | |Institution consulted include: |
|2001 –2011 | |Bertin & |Consultant / |Sierra Leone Water Company World bank Funded |
| | |Bertin/Chartered Accountants |Chartered |Institutional Support to the Ministry of Financed Sierra Leone Funded by ADB |
| | | |Accountant |Sierra Leone State Lottery- QuickBooksPro Q |
| | | | |Sierra Fishing Company Limited- QuickbookPro |
| | | | |Sierra National Airlines- QuickbookPro |
| | | | |Global Construction Company- QuickBooksPro |
| | | | |Ramsy Medical Laboratory- QuickbookPro |
| | | | |African Concern (NGO) - QuickbookPro |
| | | | |Sierra Leone Maritime Administration - QuickbookPro |
| | | | |E.A Bamin and Sons Limited- QuickBooksPro |
| | | | |Network Movement for Justice and Development. Freetown Bo and Kenema Sierra Leone- |
| | | | |QuickBooksPro |
| | | | |Methodist Church Sierra Leone: Freetown Bo and Segbwema office, Sierra Leone- |
| | | | |QuickBooksPro |
| | | | |Association for Rural Development (Micro financing NGO): Freetown Bo and Makeni |
| | | | |Office. Sierra Leone- QuickBooksPro |
| | | | |Reliance Insurance Trust corporation Sierra Leone Ltd- Simply Accounting |
| | | | |West Africa Examination Council Sierra Leone (WAEC)-Simply Accounting |
| | | | |National Power Authority (NPA)-Great Plain |
| | | | |National Electoral Commission-(NEC) Simply Accounting Pro |
| | | | |Sierra Leone Water Company (SALWACO) - QuickBooksPro |
| | | | |CARITAS/European Union/CORD Sierra Leone – QuickBooksPro |
| | | | |Environmental Foundation for Africa- QuickBooksPro |
| | | | |Tertiary Education Commission (TEC) - QuickBooks Pro |
| | | | |College of Medicine and Allied Sciences |
| | | | |Action for Development –Sierra Leone-Quickbooks Pro |
| | | | |Adel adore wine Bar Limited. |
| | | | | |
| | | | | |
| | | | |Internal review: |
| | | | |Determine the scope ,purpose and objective of an internal review |
| | | | |Coordinate the delivery of evidence for internal review |
| | | | |Obtain evidence for analysis against the objective of an internal review |
| | | | |Report on the findings and outcome of an internal review |
| | | | |Institution includes: |
| | | | |Review of internal controls and financial management system Anti Corruption |
| | | | |Commission, Sierra Leone. |
| | | | |Sierra Leone National Petroleum (NP) |
| | | | |National Power Authority |
| | | | | |
| | | | | |
| | | | |Accountancy |
| | | | |Preparation of Statutory Account from incomplete Records |
| | | | |Preparation of Projected Cash flow Statement for banking purpose |
| | | | | |
| | | | | |
| | | | |Auditing-Duties: |
| | | | |Planning of Audit of Financial Statements which entails: |
| | | | |Establishing the overall audit strategy for the engagement; i.e. |
| | | | |Terms of the engagement :The work to be done i.e. audit work, accounting work to be |
| | | | |done for the client, letters to be sent. Including reports required and client |
| | | | |expectations. |
| | | | |The client and its background: History, products, locations, noting factors like a |
| | | | |new managing director/computer system/product. |
| | | | |Group structure |
| | | | |Important figures and ratios (analytical procedures): From previous years audit |
| | | | |working papers and if available, from management and draft accounts. |
| | | | |Audit approach: Extent of reliance on internal control, the use of tests of controls|
| | | | |and substantive procedures. |
| | | | |Critical audit objectives and risk areas: These might include intangibles, |
| | | | |inventories, contract work in progress, contingent liabilities, revenue recognition,|
| | | | |foreign currency, related party transactions. |
| | | | |Preliminary estimate of materiality: The maximum amount of error acceptable to be |
| | | | |satisfied that financial statements show a true and fair view. |
| | | | |Client assistance: Client contacts. Assistance from the client may be required in |
| | | | |providing documents and analyses, providing computer time, arranging visits to |
| | | | |branches. Also the extent to which internal audit may be involved. |
| | | | |Timetable: Key dates including audit visits (interim, year-end and final audit |
| | | | |visits), preparation of the draft management letter and reporting deadlines |
| | | | |Staffing requirement: Offices and audit staff - including associated practices. |
| | | | |Time budget and audit fee estimate |
| | | | | |
| | | | | |
| | | | |developing a detailed approach for the nature, timing and extent of audit procedures|
| | | | |– the "audit programme" – in order to reduce audit risk to an acceptably low level |
| | | | | |
| | | | | |
| | | | |Co-ordination, direction, supervision and review |
| | | | |Determine the Level of Audit the Risk and materiality |
| | | | |Accounting and internal control systems |
| | | | |Nature, timing and extent of procedures - including tests of controls and |
| | | | |substantive procedures |
| | | | |Advise on appropriate method of gathering audit evidence |
| | | | |Set deadline for completion of Audit assignment |
| | | | |Monitor Progress using timeline and Microsoft outlook |
| | | | |Evaluate evidence collected for statutory audit |
| | | | |Review of Audit File to ensure that they meet the international standards |
| | | | | |
| | | | |Reports |
| | | | |Advise on finding and implication of the audit in a draft management letter |
| | | | |Preparation of draft Audit Reports expressing opinion based on evidence collected |
| | | | | |
| | | | |Training of Audit Staff |
| | | | | |
| | | | |General administration and finance of the Firm |
| | | | | |
| | | | |Institution Audited Includes |
| | | | |Sierra Leone Water Company World bank Fund |
| | | | |National Power Authority Bumbuna Project World Bank Fund.. |
| | | | |Public sector Management sector project funded by the World Bank |
| | | | |Rapid Schools Assessment Audit, Ministry of Education Sierra Leone. |
| | | | |European Union /Sierra Leone Rehabilitation and Resettlement Project. |
| | | | |Computect. |
| | | | |Christian Literature Crusade. |
| | | | |. |
| | | | |Institutional Support to the Ministry of Financed Sierra Leone Funded by ADB. |
| | | | |Sierra Leone Maritime Administration. |
| | | | |Statistics Sierra Leone etc. |
|2001 |Sierra Leone |Accountant General’s |Internal Auditor |Plan and allocate resources to meet audit objectives |
| | |Department Government of | |Design audit programmes and working schedules |
| | |Sierra Leone | |Supervise and train audit staff |
| | | | |Submit Monthly Reports |
| | | | |Routine audit of the Government, Expenditure, revenue, payroll pension and advances |
| | | | |Verification of domestic debt owned by Government of Sierra Leone, funded by the |
| | | | |World Bank |
| | | | |Verification of salary reimbursements and debt payments support under DFID programme|
| | | | | |
| | | | |in association with Crown Agent Consultants. |
| | | | |Examining, evaluating and monitoring the adequacy and effectiveness of the |
| | | | |accounting and internal control systems |
|2000 |Sierra Leone |Payroll verification office |Technical |Verification of data capture on the computerized payroll for all Government |
| | |(Accountant General’s |Assistant |Department and |
| | |Department Government of | |Ministries using Access Database. |
| | |Sierra Leone) | | |
|2000 |Sierra Leone |Sierra Leone Police Force |Pay and |Design and implement accounting and administrative procedures for, expenditure |
| | | |Quartermaster 1 |payroll, stores and fuel. |
| | | | |Preparation of Budget for the entire Police Force which entails the following |
| | | | | |
| | | | |Monitor budget and recommend Reallocation of funds when necessary |
| | | | |Prepare monthly Variances reports between actual and budgeted |
| | | | |Report on Outstanding Creditors |
| | | | |Ensure goods and services are correctly charge to allocated Budget line |
| | | | |Ensure Funds are available |
| | | | |Prepare weekly financial report for presentation to the Executive Management Board. |
| | | | |Participate in providing information on the computerization of the payroll of the |
| | | | |Police force. |
| | | | |Verify personal records of officers against data capture on the computerize system |
|1999 |Sierra Leone |Ministry of Health and |Technical |System study on stores procedure. |
| | |Sanitation |Assistant |Advise on expenditure revenue, payroll, stores and payroll procedures |
|1999 |Sierra Leone |Ministry of Education |Technical |System study on stores procedure at the Task Force textbook distribution to schools |
| | | |Assistant |with a view to assess internal control and recommend improvements. |
| | | | |Advise on stores procedures the Department of Education |
|1/09/1999 |Sierra Leone |Accountant General’s |Technical |European Union Structural Adjustment Support Project |
| | |Department Sierra Leone |Assistant | |
|1999 |London |Professional Protection |Accountant |Preparation of Accountants, Tax returns, Vat and Corporation tax |
| | |Services | |Routine administrative duties |
|1999 |London |Peter Osalor and Co. |Trainee |Preparation of Accountants, Tax returns, Vat and Corporation tax |
|1993-1995 |Sierra Leone |National Tourist Board Sierra|Accountant |Maintain proper financial records and accounting books, appropriate filing and |
| | |Leone | |documentation system |
| | | | |Maintain cash book and petty cash |
| | | | |Prepare monthly Financial statement |
| | | | |Prepare Annual budget for the approval of the Board |
| | | | |Collect and process financial and related information to meet internal and external |
| | | | |needs |
| | | | |Compute tax obligation in respect of employees, i.e. Payroll |
| | | | |Analyze and evaluate financial and related information for monitoring and control |
| | | | |purposes |
| | | | |Preparation of management report |
| | | | |Prepare monthly bank reconciliation statement |
| | | | |Supervise the use of the Board’s office equipment, vehicle and other asset |
| | | | |Maintain the Board’s fixed asset register. |
| | | | |Co-coordinator, Lumley beach development project, finance by the European Union |
| | | | |Assist the Board of Director in Developing accounting policies |
|1987-1993 |Sierra Leone |Central Bank Sierra Leone |Executive Officer |Ensure that various department of the Bank adhere to internal controls established |
| | | |internal Audit |by management |
| | | |Division |Audit of Rural Banks. |
| | | | |Daily vouching |
| | | | |Review reconciliation statement prepared by accounts and foreign departments of |
| | | | |the bank. |
| | | | |Redrafting off Banks Financial statement |
| | | | |Special assignment to the public debt unit to phase out the sale of treasury bills |
| | | | |the public. |
CRISPIN MELVILLE OLUWOLE COLE: FCCA, FCA (SL) MAAT (UK)
Phone: +232 76624-296 Email: cmocole2006@
Profile
A Chartered Accountant with over 19 years post qualification and senior management experience including 34 years in the PORTS SECTOR. Good knowledge in finance and operations with strong conceptual, technical, analytical and appraisal skills. Working computer knowledge in system analysis, design and implementation of accounting software i.e. Data Ease, Great Plain Dynamics etc. Adequate knowledge in Financial Management. Practicing knowledge in Procurement, general administration and information and communication technology. Demonstrated ability to work as team leader and collaborate with others. Board experience and broad knowledge in corporate governance issues.
Work Experience
David Bertin Chartered Accountant
Associate Partner
• Responsible for the following
• Assurance Services
• Accountancy Services
• Financial Management Services
• Tax and Tax Management
MTA Associate
Engagement Partner-March 2019 to September 2020
• Responsible for the following
• Assurance Services
• Accountancy Services
• Financial Management Services
• Tax and Tax Management
Sierra Leone Ports Authority
Financial Controller- November 2009 to September 2018
• Ensure compliance with International Financial Reporting Standards
• Ensure monthly submission of Financial Reports to the General Manager for subsequent submission to the Board of Directors
• Participation in Executive Management and Corporate decision making for the Authority
• Leading and inspiring staff development and deployment for optimum output and motivation
• Handling the day to day operational and management issues of the Finance Division
Chief Accountant July 2002 to October 2009
• Supervising the work of the Accounts Department
• Review monthly and annual financial statements and reports
• Responsible for following up audit queries and implementing Auditors recommendations
• Liaising with external Auditors to carry out statutory Audit
Management Accountant-January 2002 to June 2002
• Lead preparation of monthly Budget Performance reports
• Lead preparation of the Authority’s annual budget
• Monitored Department’s performance to budget and pursued resolution of variances
• Controlled and managed expenditures in line with budget.
Senior Accountant - April 1999 to December 2001
• Preparation of Management Staff Payroll
• Review of Bank Reconciliation Statement both foreign and local currencies
• Supervising treasury function
• Review of various control accounts
Accountant January 1994 to March 1999
• Supervising the stores account section
• Reconciliation of stock ledger control accounts for the various stores
• Supervising quarterly stocktaking
Assistant Accountant January 1989 to December 1993
• Reconciliation of Sales Ledger Control Accounts
• Led the preparation of monthly departmental operating statement
• Cash payment of wages and salaries
Accounting Assistant January 1988 to December 1988
• Led preparation of customers invoices
• Posting in the sales day book
Senior Account Clerk January 1987 to December 1987
• Preparation of maintenance cost statements for plant and machinery, vessels and vehicles
Accounts Clerk March 1984 to December 1986
• Preparation of wages and salaries for Junior Staff
• Calculation of Annual Leave gratuities and retirement benefits for staffs.
Professional Education Profile
• Accepted as A Fellow of The Association of Chartered Certified Accountants (FCCA) 2007
• Admitted as A Fellow of The Institute of Chartered Accountants of Sierra Leone (FCA) (SL) 2007
• Admitted as an Associate of The Institute of Chartered Accountant of Sierra Leone (ACA) (SL) 2006
• Admitted member of The Association of Chartered Certified Accountants (ACCA) 2002
• Admitted as a member of The Association of Accounting Technicians (MAAT) (UK) 1992
Career Development and Training
Management Development Skills
• Ms word, MS Excel and MS Outlook 2010 by Training Sol. May 2014
• Microsoft Dynamics GP10 by PCL IN July 2013
• An internal Audit Training Course by KPMG February 2013
• The role of The Institute of Chartered Accountant of Sierra Leone in the Agenda for change by ICASL, June, 2011.
• The Sierra Leone Composite Financial Reporting Standard for Public Benefit Entities (CS1) and (CS2) by The Institute of Chartered Accountants of Sierra Leone (ICASL) August ,2008
• Enhancing Financial Performance organised by RIPA international, London UK 2007
• Governance and Financial Reporting for funded projects by FJP Management Engineering, Freetown, Sierra Leone. June 2006
• Procurement in Bank Financed Projects by the World Bank, March 2003
• Strategic and Financial Planning by Crown Agents UK, July 2002
• Seminar on Cost Accounting in Ports by PMAWCA, Togo 1998
• Seminar on the Challenges of Change by Business and Secretarial Services Consultancy, 1991
• Introductory Financial Accounting by IPAM 1985
Additional Information
Appointments
• Acted as General Manager 26th -30th October 2015
• Acted as General Manager December 2014
• Chairman, Sub Committee A - Finance of the Committee of Expert of the Regional Maritime University, Board of Governors, December 2011 to 2017
• Member, Finance and Development Committee ICASL 2013 to date
• Chairman, Regional Maritime University (Ghana) Endowment Fund December 2011
• Chairman, Sierra Leone Ports Authority Provident Fund 2005 to 2007
Hobbies
Reading, Lecturing, Sports, Listening music and swimming.
Mr Gbril Saccoh
Profile: An efficient and hardworking, highly qualified professional offering the benefit of over 20 years’ experience in both public and private sector, with over 15 years in Senior Management. I possess effective technical, human conceptual skills, ethical values and visionary leadership qualities. I have served as Directors in several boards
Personal Details:
Name: Gibril Saccoh – BSc. (Econ) Hons, MBA, FCCA (UK) FCA (SL)
Sex: Male
Date of birth: 17th July 1963
Marital Status: Married with three children
Educational Background
St. Edwards Secondary School SC/GCE O’ Levels - 1975 - 1981
Fourah Bah College BSc. Hons (Eons) - 1986
Professional Status
FCCA (UK) Fellow of the Institute of Chartered Certified Accountants
FCA (SL) Fellow of the Institute of Chartered Accountants Sierra Leone
MBA Masters Business Administration – Oxford Brooks University United Kingdom
System Experience
Lotus 123, Excel, Quarto Pro, Windows Professional 2002, Sage Sterling, Sage Sovereign, D. B. Flex, UNIX System, Sun System.
Continuous Professional Development
Special MBA Design by (ACCA and Oxford Brooks University UK)
Short Courses:
I have attended several courses, seminars and study tours in Social Security administration, Pension fund administration, Public and Private Pension Fund Management for Governance, Accountability, and investment Policies. Corporate Finance, International financial regulatory standards, Investment, Corporate and Good governance ,Leadership, Risk management ,Quality management ,Project Management etc. in several countries abroad
Career History
June 2004 – April 2014 Deputy Director General – NASSIT
Responsibilities include:
- Deputizing the Director General on the day to day administration of the affairs of the Trust
- Overseeing the work and development of the other offices and staff of the
Trust
- Carry out such functions as the Board may direct.
- Act as Director General in the absence of the Director General.
- Supervise the preparation and regular review of the Trust strategic plan and setting of organization and Divisional targets
- Monitor the attainment of Divisional/Departmental targets through committees.
- Supervise the preparation and monitoring of the Trust budget on a regular basis
- Supervise the review of the Trust budget in relation to its activities on a regular basis and the preparation of the trust budget performance report
- Supervise the development of the performance measurement framework for the institution
- Supervise the monitoring of the Trust and divisional performance indicators
- Ensure compliance with the NASSIT Act.
- Supervise the preparation of Annual Reports and Financial Statements in accordance with international Accounting standard especially for pension scheme under IFRS.
- Supervise in the implementation of recommendations in all Actuarial Reports of NASSIT from inception to date.
- Supervise the review of operational manual periodically in order to improve efficiency
- Supervise the Research department in the development of policies consistent with Social Security best practice.
- Supervise the preparation and review of the Trust risk and Quality Assurance Manual
- Supervise the periodic review of the Trust risk profile
- Responsible for the supervision of the treasury management and the direct supervision of all commercial banks investment in fixed deposit, call deposit, analysis of their risk profile using NASSIT developed Z score test in the country, and all other operations that involved banking operations.
- Responsible for all dealings policies or otherwise that involved the central Bank
- Reporting on the performance of the money market and advising on investment strategy.
- Supervise all NASSIT investments in capital market both locally and internationally using several models consistent with best practice.
- Supervise all investment proposals through the management investment committee and advise the Director General and the Board.
- Supervise due diligence exercises and reports on Business proposal especially financials.
March 2002 to June 2004 - Director of Operations - NASSIT
Responsibilities:
- Responsible for the development of the strategic plan together with other Directors.
- Development and the implementation of policies and procedural income with the strategic plan.
- Co-ordination and supervision of all the Regional office operations (West, North, South, and East Regional Offices).
- Responsible for the co-ordination and supervision of the Government Operations Department.
- Evaluate and analyze Reports for the Regional Offices and Government Department.
- Setting of operational targets, monitor and controls all operations of the Regional offices and Government Department.
- Responsible for developing strategy for re-coverage.
- Responsible for monitoring compliance.
- Other assignments delegated by the Director General.
- Designing of Organization Annual Report
June 1998 – Feb 2002 - Accountant General’s Department
- Consultant Employed by the European Union as Technical Assistant and Adviser to the Accountant General’s Department.
- Help in Developing and implementation of new policies and procedures in the ADG.
- These include Accounting Manual, New Accounting System, Pension Manual, Expenditure control system and the internal control system.
- Develop and monitor the National budget.
June 1998 – October 1999 - Chief Internal Auditor
Responsibilities:
- Perform all internal audit functions.
- Established, supervise and management of the internal audit functions in the department.
- Establish an annual audit plan based on risk assessment.
- Effect the operation of the plan.
- Prepare report in writing on all audit programs.
- Develop audit programs for the sections in the department section.
- Salaries, Pension, Expenditure/Other charges and all Government Ministries and Departments.
- Establish proper procedure for the conduct of audit, file recording etc..
- Training of staffs.
- Carry out other duties determined by the Accountant General that were consistent with my qualification and experience. (Special Audit)
Special Assignments:
- Team Leader: Reports on the Misappropriation of Teachers salaries in the
Ministry of Education
- Review of pension Administration
- Report on Salary Fraud in the Accountant General’s Department
- Pension Fraud in the Account General’s Department
- Re-structuring of Government Sub-Treasury in the provinces
- Formulation of pension scheme for Civil Servants
- Review Pension for Judges and Parliamentarians
- Formation of NASSIT Scheme
- Committee Member in:
i) Social Insurance Scheme
ii) Social Safety Net
- Involved in the setting up of NASSIT during the policy implementation stage.
- Involved in the development of the National Health Insurance Blue print.
- Team Member in the development and setting up of the HFC Mortgage and Savings Company
October 1998 - October 1999 - Officer in Charge of Pensions Administration
Responsibilities:
- Computation of all categories of gratuity and pension
- Payment of all pension and gratuity benefits
- Reconciliation of all payments regarding pension and gratuity
- Supervise all enquires
- Analysis and Reports
- Training of Staff in the section
- Other special assignment determined by the Accountant General
June 1995 – May 1997: Minds in Camden (London)
Senior Finance Officer - Deputizing for the Director of Finance and
Administration
Responsibilities:
- Project appraisal (using modern appraisal techniques)
- Purchase Ledger Processing
- Rent accounting for Hostels
- Petty Cash Administration
- Control Account Reconciliation
- Bank Reconciliation
- Payroll Administration
- Preparation of Budgets and Cash Flows forecast
- Monthly Management Accountants comparing budgets with actual
- Preparation of year end Income and Expenditure Accountant and Balance Sheet.
October 1990 – March 1994 : Reliance Services Agency (London)
Responsibilities
- Book-keeping to Trail Balance
- Cash Book and Bank Reconciliation
- Purchase and Sales Ledger Administration
August 1986 – November 1988: National Development Bank (Sierra Leone)
Senior Banking Officer
Responsibilities:
- Employed as professional staff
- Supervised current account ledgers and statements
- Administration of foreign exchange transactions
- Responsible for loans and advances
- B Signatory - authorising the payment of cheques and bank draft
- Responsible for year end and Income and Expenditure Account and Balance Sheet
- Line management of two Finance Assistants
- Project Appraisal
Curriculum Vitae
Frederick Ofei Kofi Addai
FCCA, FCA-SL, MBA, B.Sc(Econs), MCMI, CertIA, CertIFRS
Place of Birth: Yengema (SLST), Kono District
Nationality: Sierra Leonean
Telephone: 076638396; 088611431
Email: fokkaaddai@yahoo.co.uk
Profile
A Fellow of the Association of Chartered Certified Accountants (ACCA) in the United Kingdom and a Fellow of the Institute of Chartered Accountants in Sierra Leone (ICASL).
A highly motivated Chartered Accountant and a Certified International Auditor with demonstrated abilities and proven academic background with 28 years extensive experience spanning Management, Finance, Accounting, Auditing, Risk Management and Compliance, Administration (including procurement & logistics), Ports Management, Project Management and Evaluation, and general Management roles. I have developed and implemented financial and operational control which improved internal control, risk management and compliance.
I have worked in large Institutions and was involved in two start-up organizations. I was Senior Partner at PKF Mason Hill and Chief Executive Officer Kofi Addai and Associates; and have held senior management positions at Global Tracking and Maritime Solutions, Transport and Ports Management Systems, National Commission for Privatisation, the Sierra Leone Ports Authority, the European Union/Sierra Leone Rehabilitation and Resettlement Programme and the International Federation of the Red Cross/ Red Crescent Society.
I have a reputation for delivering in challenging environments with exceptional work ethics and a clear focus on objectives and execution. I am an effective team leader who is committed to shared success through quality strategic thinking and organizational disciplines.
Key Achievements
• A key member that spearheaded and negotiated the second coming of PKF International (PKFIL), Accountants and Business Advisers, to Sierra Leone and signed the Operating Licence Agreement (OLA) between PKFIL and Mason Hill (SL) Ltd.
• A key member of the team that supervised the reform process for the National Insurance Company (NIC) through organisational restructuring, change management, capacity building and technical guidance on finance, business planning, good corporate governance, transparency and accountability.
• A key member of the team that spearheaded and implemented automation at the Sierra Leone State Lottery Company.
• A member of the team that spearheaded, implemented and negotiated the Sierra Leone Telecommunications Company (SIERRATEL) 3years Management Contract to Management Development and Investment Company (MDIC).
• Worked with colleagues at the NCP and SLPA on the privatisation process of the Kissy Oil Jetty construction project including all document preparations through to the successful ratification of agreements by the House of Parliament.
• Privatisation proposal on Rokel Commercial Bank and Sierra Leone Commercial Bank – Worked with other NCP Financial Analysts on reforms and provided advice on strategic and operational matters.
• Represented the National Commission for Privatisation at board level at the National Insurance Company, Sierra Leone State Lottery Company and Sierra Leone Housing Corporation, and worked on strategic, operational and risk matters to ensure controls are in place as well as compliance on regulatory matters.
• In 2013, as Chairman of the Sierra Leone Ports Authority (SLPA) Performance Tracking Table Committee, I supervised the activities of the Authority in accordance with the Strategy Policy Unit (SPU) standards of the Office of the President, which ensured that projects/programmes were completed on time and as budgeted, whilst also meeting agreed objectives. This resulted in the Authority being ranked ninth (9th) moving away from the last position ranked in the previous year.
• As Financial Consultant at SLPA, I successfully addressed internal control gaps identified in the Institution to enhance financial and risk management, and strengthened Internal Controls and Compliance.
• Implemented International Financial Reporting Standards (IFRS) in the preparation and publication of National Commission for Privatisation (NCP) financials and publications from 2010 to 2012.
• In 2011, implemented Computerized Accounting Package at the National Commission for Privatisation.
• Undertook various consulting projects in areas of operational strategy, financial management, and preparation of bid documents including advising on risk management requiring specialist knowledge and experience.
• Provided strong advice, leadership and strategic guidance on the operations of the Sierra Leone Housing Corporation (SALHOC) resulting in improved operational performance. I had oversight responsibility for SALHOC’s financial activities and ensured that outstanding financial statements not audited for ten years were prepared and audited.
• As the National Programme Accountant, successfully executed European Union’s Rehabilitation and Resettlement Programme in Sierra Leone. For 8 years, prepared and executed its annual budgets and the timely and accurate reporting of the Programme’s financial position to the Government of Sierra Leone and the European Union.
• From November to December 1997, provided leadership and strategic guidance as Officer –in- Charge of the International Federation of Red Cross/Red Crescent Society during the rebel war in Sierra Leone when all the delegates were evacuated out of the country.
Skills
• Strong management, leadership, organizational, written and verbal communication and negotiation skills.
• Highly dedicated and motivated, and organized self-starter who requires minimal supervision.
• Good team player with excellent interpersonal and problem solving skills, and ability to effectively interact with senior and junior staff.
• Strong strategic management and project planning and evaluation skills.
• Strong analytical skills and logical reasoning ability.
• Good people management skills -ability to support and motivate staff and foster team s
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|Education and Professional Certifications |
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|April 2016 -Ongoing Doctoral Student, Accounting and Finance (3 Years Ph.D) |
|Post Graduate Studies |
|Department of Accounting and Finance |
|Fourah Bay College, University of Sierra Leone |
|Research Area: ‘Risk Management in the Financial Sector in Sierra Leone’ |
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|July 2015 | Certificate in International Financial Reporting Standards |
|Oct. 2013 |Certificate in International Auditing |
|Nov. 2012 |Institute of Chartered Accountants of Sierra Leone (ACA-SL) |
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|June 2012 |Association of Chartered Certified Accountants – (ACCA-UK) |
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|April 2012 |Chartered Management Institute – UK |
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|Jan. 2009 |Certificate in Professional Ethics |
| |Association of Chartered Certified Accountants - UK |
|Sept. 2008 |Master of Business Administration |
| |Ashcroft Business School |
| |Anglia Ruskin University |
| |England |
| |United Kingdom |
|June 1990 |Bachelor of Science in Economics and Social Sciences – BSc (Econs) Accounting Major |
| |Fourah Bay College, |
| |University of Sierra Leone |
|Professional Membership |
|December 2017 Chartered Institute of Procurement and Supply (CIPS) |
|Member |
|November 2017 Fellow Association of Chartered Certified Accountants (FCCA) |
|Member |
|August 2015 Institute of Internal Auditors (IIA) – USA |
|Member |
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|Nov. 2012 |Institute of Chartered Accountants of Sierra Leone |
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| |Member |
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|Sept. 2012 |Association of Chartered Certified Accountants – United Kingdom |
| |Member |
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| |Chartered Management Institute – United Kingdom |
|April 2012 |Member |
|Short Training Programmes Attended |
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|SELECTED RELEVANT SHORT COURSES/PROGRAMMES |
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|May 2018 Sierra Leone Tax Laws and the impact of Tax |
|Concessions on the Sierra Leone Economy. |
|By the Institute of Chartered Accountants in |
|Sierra Leone. (ICASL) |
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|February-March 2018 Proficiency in Public Procurement Management |
|Institute of Public Admin. and Management |
|(IPAM) |
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|September 2017 Management Accounting Information and its Role |
|And Contribution to Good Governance and |
|Financial Reporting both Internally and Externally. |
|By International Finance Corp(World Bank Group) |
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|August 2016 The Role of Finance in Corporate Governance |
|By International Finance Corp(World Bank Group) |
|October 2014 |Value-Driven Enterprise Risk Management and |
| |Managing risk in an Organisation by PKF International. |
|May 2014 |Introduction of CaseWare Based Audit Systems and Methodology by PKF |
| |International |
|October 2011 |FreeBalance Accounting Training for Ministries, Departments and Agencies by|
| |the Ministry of Finance and Economic Development. |
|August 2011 |Finance and Investment Training Series on Bond Portfolio Management by |
| |ITASCAP, Sierra Leone. |
|September 2011 |Procurement Training on Planning, Preparation of Bid Documents Contract |
| |Preparation and Management |
|August 2010 |Privatisation (PPP) – Independent Monitoring and Evaluation of Development |
| |Projects at the Institute of Public-Private Partnership (IP3), USA. |
|March 2010 |Contract Compliance, Performance Monitoring, and Dispute Resolution for PPP|
| |Projects, USA. |
|November 2009 |Privatisation (PPP) - Public Participation in the Regulatory Process at the|
| |Institute of Public Private Partnership (IP3), USA. |
|July-September 2007 |Accounting, Auditing and Risk Management |
| |PTAP Training Ltd, |
| |14 Tiller Road, |
| |Docklands, United Kingdom. |
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|EMPLOYMENT HISTORY | |
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|DATE |
|PLACE OF WORK |
|POSITION HELD |
|KEY DUTIES/ RESPONSIBILITIES |
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|April 2016 to May 2018 |
|Global Tracking and Maritime Solutions (SL) Ltd |
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|Contracted as Ag. General Manager |
|Directs and Coordinates activities of departments namely Finance, Operations, Compliance and Audit, and Project. |
|Maintains quality service by establishing and enforcing organisational standards. |
|Builds company image by collaborating with customers, government, organisations and employees. |
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|Aug. 2015 to March 2016 |
|Transport and Ports Management System, West Africa – Sierra Leone. |
|Chief Financial Officer |
|Financial |
|Overseeing the issuance of financial information. |
|Reviewing and approving all major expenditure. |
|Reporting financial results to the Board of Directors. |
|Monitoring cash balances and cash forecasts. |
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|Risk Management |
|Mitigating key elements of the Company’s risk profile. |
|Monitoring all legal issues involving the company and legal issues affecting the industry. |
|Constructing and monitoring reliable control systems. |
|Ensuring that the company complies with all legal and regulatory requirements. |
|Ensuring that record keeping meets the requirements of auditors and government agencies. |
|Maintaining relations with external auditors and investigating their findings and recommendations. |
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|Operations |
|Participating in key decisions as a member of the executive management team. |
|Managing the accounting, tax, treasury, compliance and human resources activities. |
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|Planning |
|Developing financial and tax strategies. |
|Assisting in formulating the company’s future direction. |
|Monitoring and directing the implementation of strategic business plan. |
|Managing the budgeting process. |
|Developing performance measures that support the company’s strategic direction. |
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|Jan. 2015 to July. 2015 |
|PKF Mason Hill |
|Senior Partner |
|*Assurance and Advisory – Accounting and Accounts Preparation, Internal Audit and Business Risk Services, Risk Management and Advisory |
|* Management Accounting and Reporting |
|*Taxation |
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|Jun. 2014 – Dec. 2014 |
|Mason Hill |
|Senior Partner |
|•Financial Management, Accountancy, Taxation, Risk Management, Business Advisory. |
|•Contracted by Sweet Salone, The Place, for 6 months – Identified and established a risk management system in the organisation. |
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|Jan. 2013 – Dec. 2013 |
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|Sierra Leone Ports Authority |
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|Financial Adviser/ Consultant |
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|•Addressed internal control gaps identified in the Institution to enhance Financial and Risk Management. |
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|•Supervised month-end and year-end close of financial accounts. |
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|Comprehensively |
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|reviewed and documented organizational |
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|policies and procedures. |
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|•Strengthened SLPA Internal Controls (Payroll, Stores, Purchasing, Supplies, Assets, etc.). |
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|• Resolved 2011 External Audit Findings and outstanding Board Directives. |
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|• Assisted in the preparation for and execution of the 2012 external audit. |
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|• Compiled Performance Tracking Table of the Authority submitted to the Strategic Policy Unit of the Office of the President |
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|Sept. 2009 – Dec. 2012 |
|National Commission for Privatisation |
|Financial Analyst |
|•Evaluated financial risks, prepared economic and financial forecasts, financial scenarios and wrote reports and recommendations. |
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|•Compiled and analyzed financial information received from parastatals, and developed integrated revenue/expenditure analyses, projections, |
|reports and presentations, compliance matters and made recommendations for appropriate action. |
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|•Reviewed Public Enterprises operating performance and key variances to forecast. |
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|•Developed cash flows and assessed financial performance and analysed investment projects. |
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|•Participated in the financial aspects of contracts and calls for tender. |
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|• Prepared company, industry and economic outlooks, analytical reports, briefing notes and correspondences. |
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|Jan. 2007-Apr. 2007 |
|European Union Rehabilitation Programme |
|Consultant |
|Identified, evaluated and established a risk management system in all Rehabilitation Projects. |
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|Nov. 1998 – Dec. 2006 |
|European Union/ Government of Sierra Leone Rehabilitation Programme |
|National Programme Accountant |
|Financial Accounting |
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|• Operated, maintained and supervised a proper financial procedures and computerized financial systems nationwide (i.e. Freetown, Bo, Kenema |
|and Makeni) in accordance with IFRS and IAS. |
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|• Monitored and supervised internal control procedures. |
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|• Coordinated and maintained a cash forecasting system to ensure that adequate funds were available to meet the working requirements of the |
|Programme. |
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|• Monitored levels of expenditure on individual projects as against budgets, and provided timely advice on the use of funds. |
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|• Reconciled bank accounts. |
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|Financial Reporting |
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|• Worked together with the Programme Manager, the TA Programme Accountant and the management team on annual Work Plans and Budgets. |
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|• Prepared annual financial statements for auditing. |
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|•Assisted the appointed auditors in carrying out the annual audits. |
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|• Evaluated and reported on the audited reports submitted by the auditors for the periods 2000 to 2006. |
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|Sept. 1997-Nov. 1998 |
|International Federation of Red Cross and Red Crescent Society |
|Finance and Admin Manager |
|•Managed funds and financial assets of the delegation, under the overall direction of the Head of Delegation and the Finance and Admin |
|Delegate. |
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|•Prepared monthly analyses of budgeted and actual operating expenses and monthly statement of accounts on the use of funds. |
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|•Ensured compliance with the Federation financial procedures and established and maintained internal control practices. |
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|•Prepared bank reconciliation statements on a monthly basis. |
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|Aug. 1995- Aug. 1997 |
|Sierra Leone Red Cross Society |
|Accountant |
|•Prepared monthly accounts in accordance with IAS. |
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|•Maintained and managed the staff payroll. |
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|•Assisted in the preparation of budgets. |
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|• Supervised and regularly trained 13 Branch Field Officers and Treasurers countrywide in financial management. |
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|•Maintained assets and property register. |
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|•Assisted in external auditing |
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|•Maintained foreign currencies account – USD, Euro. |
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|•Responsible for the internal auditing of the National Blood Bank Accounts |
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|Jun. 1992 – Jul. 1995 |
|University of Sierra Leone, Finance Office |
|Senior Finance Assistant |
|•Head of Final Accounts Section. |
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|• Analyzed revenues and expenses of individual cost centres. |
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|•Maintained prepayment and accruals accounts. |
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|•Monitored budget, for significant budget variances, and made recommendations to the Finance Director. |
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|•Supervised postings to the General Ledger. |
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|•Maintained fixed assets register. |
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|• Assisted in the year-end audit process. |
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|• Identified control weaknesses and recommended changes to improve the systems and procedures. |
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|Jan. 1991 – May 1992 |
|Domain de Baw Baw |
|Trainee Accountant |
|•Prepared books of original entry. |
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|• Maintained monthly inventory control. |
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|•Prepared invoices and cheques. |
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|•Checked debtors sheet and outstanding balances. |
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|•Prepared creditors sheet. |
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|Directorship |
|Oct. 2016 to Date Chairman Board of Directors - Golden Tulip Essential Kimbima Hotel |
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|Nov. 2014 to Date |
|Board Member - Leone Dock Labour Company (SL) Ltd. |
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|Previous Board Representation at NCP |
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|Sept. 2009 - Dec. 2012 |
|National Insurance Company (NIC) |
|Sierra Leone State Lottery (LOTTO) |
|Sierra Leone Housing Corporation (SALHOC) |
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|Computer Skills |
|Advanced use of: Microsoft Word, Excel. |
|Working knowledge of: SunSystems, Great Plain Dynamics |
|Quick Books, Sage Line Financial Accounting |
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NAME: Festus William Johnson
DATE
OF BIRTH: 4th September 1972
PLACE OF BIRTH: Freetown, Sierra Leone
ADDRESS: 148 Circular Road
TELEPHONE: +232- 88-905567/ +232-78225733
EMAIL: festus@
NATIONALITY: Sierra Leonean
MARITAL STATUS: Married
Membership in Professional Societies:
Institute of Chartered Accountants of Sierra Leone
Association of Chartered Certified Accountants
Key Qualifications and Experience: Auditing, conceptualizing, designing and implementing accounting and internal control systems, financial and managerial analysis and business Advisory services.
Festus William Johnson: is currently the Managing Partner of FWK Consulting and Engagement partner Sesay & Associate, Sierra Leone. Festus have extensive experience in diagnostic studies, business planning and operations, financial reviews, accounting, auditing and tax assignments. Over the years, Festus have provided audit and accountancy services to Private Enterprises, Non-Governmental Organizations, government institutions, projects in Sierra Leone. Festus have also provided recommendations leading to corporate re-organization, financial restructuring, modernization, business process and internal control improvement. Festus was the team leader of assignment such as Water and Power Sectors projects, Health Sector Rehabilitation and Reconstruction project, Sierra Leone Red Cross Society, Global Fund Malaria and Tuberculosis projects, Public Sector Management Support Project (PSMS 11), Government of Sierra Leone Capacity Strengthening, Governance & Poverty Reduction Project, Plan International Finland and Norway Projects, Environmental Foundation for Africa, Flemingo Internation (SL) Limited, Altterain Services (SL) Limited to mention a few. Festus was the Finance Manger Of Elite Ventures (SL) Limited a logistic company that provides camp prefabricated camp to African Mineral (SL) Limited. Also during his Tenure with Bertin & Bertin Festus was on outsourcing as Finance Manager to Plan Parenthood Association Sierra Leone. Festus have extensive experience in accountancy, auditing,
organizational administration, financial management and reviews. Festus have extensive knowledge working with various financial management software such as Microsoft Great Plain, SUN accounting package, QuickBooks, Peach Tree and Simply Accounting Pro.
Festus have:
• More than 10 years of auditing and accounting experience
• Experience in payroll system
• Extensive Knowledge in financial management, logistic Internal Control & reporting
• Proven IT and analytic skills
• Excellent verbal, drafting, writing and presentation skills and
• Audit and Accountancy experience in various projects especially public and private sector projects.
• Financial management information system such as Great plain, Sun Accounting Simply Accounting Pro, Peach tree, QuickBooks
• General Administration
Employment Record:
Date Employer Position
2010 to Date FWK Consulting Managing Partner
2010 to Date David Bertin Associate Consultant
2010 -2011 Finance Manager Elite Ventures (SL) Limited
2004 to 2010 Bertin & Bertin Audit Senior
Education:
|Name of institution |Qualification |Date obtained |
|Association Of Chartered Certified |Part Qualified |On Going |
|Accountants | | |
|City & Guilds |Telecommunication Technicians |1995 |
| | | |
Languages:
|Language |Speaking |Reading |Writing |
|English |Excellent |Excellent |Excellent |
Managing Partner: FWK Consulting
2010 to Date
My responsibilities include the following:
➢ Organising and overseeing audits in accordance with the audit plan, often managing a team of auditors.
➢ Oversee the review process then make any necessary recommendations to change policies, implement new systems or even change employee roles and team structures.
➢ Liaise with client operatives.
➢ Identify risks and manage
➢ Produce reports highlighting issues and providing potential solution.
➢ Active engagement with senior staff to gain a good understanding of the business
➢ Supervise, coach and develop junior members of staff within teams
➢ Ensure compliance with internal (audit methodology and risk management) and external (regulatory) requirements
➢ Compliance with Local and International regulatory Standards
➢ leading, supervising and coaching members of staff
➢ Delivering results and meeting client expectations
➢ Planning , organizing and coordinating assignment
➢ Analysing and presenting recommendations
Engagement Partner: David Bertin
2010 to Date
My responsibilities include the following:
➢ Organising and overseeing audits in accordance with the audit plan, often managing a team of auditors.
➢ Oversee the review process then make any necessary recommendations to change policies, implement new systems or even change employee roles and team structures.
➢ Liaise with client operatives.
➢ Identify risks and manage
➢ Produce reports highlighting issues and providing potential solution.
➢ Active engagement with senior staff to gain a good understanding of the business
➢ Supervise, coach and develop junior members of staff within teams
➢ Ensure compliance with internal (audit methodology and risk management) and external (regulatory) requirements
➢ Compliance with Local and International regulatory Standards
➢ leading, supervising and coaching members of staff
➢ Delivering results and meeting client expectations
➢ Planning , organizing and coordinating assignment
➢ Analysing and presenting recommendations
Finance Manger: Elite Ventures (SL) Limited
2010 - 2012
Reporting to the Country Manager, I am responsible for the preparation and interpretation of financial and operational reports to support business decision. I also coordinate and prepare budgets and forecasts, partner across functions and geographies, allowing me to contribute to broader business strategies.
My responsibilities include the following:
➢ Prepare monthly management accounts and annual statutory accounts
➢ Interpreting financial information
➢ Prepare annual budgets, monthly forecasts, and strategic plans for potential development site.
➢ Prepare Tax consolidations accounts
➢ Annual payroll tax calculation
➢ monitoring and interpreting cash flows and predicting future trends;
➢ analysing change and advising accordingly;
➢ formulating strategic and long-term business plans;
➢ researching and reporting on factors influencing business performance;
➢ analysing competitors and market trends;
➢ developing financial management mechanisms that minimise financial risk;
➢ conducting reviews and evaluations for cost-reduction opportunities;
➢ managing company's financial accounting, monitoring and reporting systems;
➢ Liaison with auditors and prepare audit work papers
➢ developing external relationships with appropriate contacts, e.g. auditors, solicitors, bankers and statutory organisations such as the Inland Revenue;
➢ Monthly fixed asset ledger maintenance
➢ Monthly insurance finance ledger maintenance
➢ Producing accurate financial reports to specific deadlines;
➢ Managing budgets;
➢ arranging new sources of finance for a company's debt facilities;
➢ supervising staff;
➢ keeping abreast of changes in financial and Tax regulations and legislation
Audit Senior- Bertin & Bertin
2004- 2010
Responsibilities include:
➢ Conducts assigned audit engagements successfully from beginning to end
➢ Identifies and communicates issues raised, offering recommended solutions relevant to business and risk
➢ Supervises junior auditors assigned to engagements providing guidance and overall review of deliverables
➢ Ensures audit conclusions are based on a complete understanding of the process, circumstances, and risk
➢ Develops audit programs and testing procedures relevant to risk and test objectives.
➢ Obtains and reviews evidence ensuring audit conclusions are well-documented
➢ Ensures adherence at all times to all applicable department and professional standards
➢ Communicates assigned tasks to engagement team in a manner that is clear and concise ensuring high quality, accurate, and efficient results
➢ Organizes personal effort along with those of junior auditors to be risk-based, productive, and efficient at all times
➢ Ensures adequate focus on personal professional growth relevant to taking on more challenging assignments, in line with standard audit career progression – proactively seeks relevant Education and training opportunities
➢ Performs other related duties as assigned.
Computer Skills
|Category |Name |Proficiency |Yrs experience |Last used |
|Computer |Micro soft Great Plain |Advanced |10 yrs |4yrs ago |
|Computer |Simply Accounting |Advanced |10 yrs |2yrs ago |
|Computer |QuickBooks |Advanced |10 yrs |Use currently |
|Computer |Microsoft Office |Advanced |15 yrs |Use currently |
|Computer |Internet Explorer |Advanced |15 yrs |Use currently |
CURRICULUM VITAE
Elizabeth Massally
Personal Data
Cell No 076 667 495
Date of Birth 03rd June 1960
Email emassally@
Sex Female
Marital Status Married
Languages Spoken English and Krio
Nationality Sierra Leonean
Computer Skills:
Possess exceptional skills in using Windows Operating Systems, such as Microsoft Office (Word, Excel and Power Point), Accounting Packages.
Professional Skills:
• Can develop sound organizational systems, such as Financial, Management and Budgetary Control Systems.
• Design and implement Policies and Procedures for an organization.
• Possess the ability to understand and analyze Organizational challenges.
• Formulate and deliver customer focused solution to meet the overall improvement needs of the organization.
Educational Background
Date: Sept 2007-Dec 2009
Institution: IPAM, University of Sierra Leone
George Street.
Qualification: Masters in Business Administration (MBA).
Dissertation Topic: Employee Performance Management in an Organization. (A Case Study of S.L Brewery Ltd)
Date: 2005
Qualification: FCCA- Fellow member of the Association of Certified Chartered Accountant.
Institutions: Emile Woolf College & London College of Accountancy, Borough Road, London,(UK).
Date: March 2000-June 2003
Qualification: ACCA - Member of the Association of Certified Chartered Accountant.
Date: May 1997
Qualification: FMAAT- Fellow member of the Association of Accounting Technician.
Date: September 1986–June 1990
Institution: Institute of Public Administration and Management-(IPAM), University of Sierra Leone, Tower Hill.
Qualification: MAAT-Member of the Association of Accounting Technician.
Recent Trainings:
Seminar: Women on Boards and in Business Leadership.
Venue: Radisson Bleu Hotel, Aberdeen, Freetown.
Duration: 12th – 15th March 2019.
Organizers: (IFC) International Finance Corporation.
Seminar: Enterprise Risk and Opportunity Management.
Venue: Atlantic Beach Hotel, Aberdeen, Freetown.
Duration: 19th- 21st February 2019.
Organizers: FjP Consultant and West Africa
Insurance Institute.
Working Experience
Organization: PKF Mason Hill
Date: 1st February 2020 - 31st October 2020
Position: Head-Quality Assurance, Risk and
Compliance.
Duties and responsibilities include but not limited to:
Quality Assurance, Accountancy services,
and Audit Services.
Date: May 2019 to 31st January 2020
Organization: MTA Associate & Strategic Corporate
Synergies (SCS) Consultancy.
Position: Quality Assurance Partner
Duties and responsibilities include but not limited to:
Quality Assurance, Accountancy services,
and Audit Services.
Date: March 2017 to date
Organization: Standard Chartered Bank S.L Ltd
Responsibilities:
• Oversight on corporate
Governance including Policies and Procedures.
• Chairperson- Board Audit and Risk
Committee.
Date: April 2018 to Date
Organization: Choices and Voices Foundation
Position: Director
Duties and responsibilities include but not limited to:
• Working with young Women and Girls in
Deprived communities.
Date: December 2014 to November 2018
Organization: SLIEPA
Position: Director Finance and Administration
Duties and responsibilities include but not limited to:
• Develop, plan and implement goals and objectives for the Finance and Administration department, prepare and administer internal policies and procedures relating to departmental program activities.
• Oversee preparation and presentation of SLIEPA`s annual budget; supervise data gathering
and financial planning.
• Provide the Chief Executive Officer with Strategic Financial and Administrative support to achieve the goals of the agency.
Other Trainings:
• Course: Women in Management
Venue: Cranbrook Management Development
Solution, Lagos.
Duration: 07th- 11th April 2014.
Organizers: SLIEPA funded by the EU
Date: August 2009- December 2014
Organization: SLIEPA
Position: Finance and Administrative Manager
Date: March 2005 to July 2009
Organization: Sierra Leone Brewery Ltd, Wellington.
Position: Accounting Manager
Duties and responsibilities include but not limited to:
• Oversee the Finance and Management Accounting Functions.
• Double as Imprest Accounts Officer- European Union (EU) 10th European Development Fund (EDF).
Program- Improved Institutional Capacity of SLIEPA.
Program Estimate (PE1&2)-2011 to 2014
EU/NAO Trainings:
• Course: Project Management Cycle
(Logical Framework)
Duration: 24th July 2013.
• Course 10th EDF Financial and Contractual
Procedures.
Duration: 24th July- 02nd August 2013
• Course Training of Trainers
Duration: 20th March 2014
Date: March 2005 to July 2009
Organization: Sierra Leone Brewery Ltd
Position: Accounts Manager
Duties and responsibilities include but not limited to:
• Responsible for the Accounting function.
Date: December 2003- February 2005
Organization: Sierra Leone Telecommunications Co.
Ltd (SIERRATEL).
Position: The Manager, Financial Accounts
DUTIES: Supervise the daily activities of
The Finance Function.
Date: June 1991–February 2000
Organization: S.L Telecommunications Company
Position: Assistant Accountant
Date: 1990-1991
Organization: S.L Produce Marketing Board
Date and Positions: 1990 Assistant Accountant
1984-1990 Accounting Assistant
1980-1984 Accounts Clerk
CONSULTANTS
JOSEPH BANDABLA DAUDA BA, LLB, FCCA, FCA(SL)
4 Hill Station
Freetown
Telephone: +232 (0) 76 911292
Email:1234dauda@
Nationality: Sierra Leonean
Date of Birth: 30th September, 1977
PROFILE:
I AM A FELLOW OF THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANT AND A MEMBER OF THE NATIONAL ASSOCIATION OF PROCUREMENT PRACTITIONERS (SIERRA LEONE) WITH OVER TEN YEARS OF EXPERIENCE AS HEAD OF THE FINANCE DEPARTMENT AT THE NATIONAL PUBLIC PROCUREMENT AUTHORITY. ADDITIONALLY I AM A QUALIFIED PUPIL BARRISTER OF THE GENERAL LEGAL COUNCIL IN SIERRA LEONE.
EDUCATION AND QUALIFICATIONS:
ACADEMIC
1999 Honours Degree, Bachelor of Arts, Accounting and Finance 2:1
Middlesex University, United Kingdom
2015 Honours Degree, Bachelor of Laws
University of London, United Kingdom 2:2
PROFESSIONAL
2016 Association of Chartered Certified Accountants Fellow
2017 National Association of Procurement Sierra Leone Member
2017 Sierra Leone Bar Association Member
2018 Institute of Chartered Accountants Sierra Leone Fellow
2018 General Legal Council, Sierra Leone Pupil Barrister
TECHNICAL
2007 Public Procurement Management
National procurement procedures and processes
Compliant mechanism
2008 Project Cycle Management
Logical framework approach
Performance indicators
2011 Public Private Partnership
Concept, benefits and limitations
Structure and Financing
2013 Certificate in International Auditing
Auditing Standards
Audit Documentation
2018 Advocacy Training Course
Examination in Chief
Cross Examination
SKILLS:
• International development professional with experience of working in both public and private sectors.
• Experience of providing operational, project management, budgeting, resource management and mobilisation support.
• Excellent interpersonal and collaborative skills: proven ability to deal with a wide variety of stakeholders ranging from ministerial, senior executive and director levels including Non-Governmental Organisations (NGO’s), private sector and civil society organisations.
Work Experience:
Peter Kamaray & Co. Chartered Accountants 2005 - 2019
Associate
• Provided support for audit engagement exercises
• Preparation of financial statements
• Fixed assets verification and development
• Development and training of staff on computerized accounting systems
National Public Procurement Authority 2006 - 2019
Finance Manager, Head of Finance Department
• Acted as Chairman of the Debarment Committee
• Managing the day to day financial function of the Authority
• Preparation of financial statements for audit and management
• Preparation and presentation of annual budget
• Presentation of reports to Parliamentary Accounts Committee
Halloway and Partners 2017- 2019
Pupil Barrister
• Assisted with drafting of and registration of legal instruments; Leases and Conveyances
• Providing legal advice on legal issues
• Legal representation at the Magistrate Courts
• Summarizing witness statements
Interests
Chess, Motor Sport and Tennis.
References are available upon request
CECIL EBENEZER OLORUNFUMI COKER
Address: 14 formally, 33 St. Thomas Street, Hastings Village, P. O. Box 1316, Freetown
Date of birth: 1st March 1953, Freetown, Sierra Leone
Nationality: Sierra Leonean Religion: Christian (Methodist Church Sierra Leone)
Civil Status: Married with wife and two (2) children
Appointed Justice of the Peace in 2008
Appointed Commissioner of Oaths in December, 2013
Email Address: ceocoker@ Mobile Telephones: 076-685-551
/ 077-484-921
PROFILE
Membership of Professional Societies:
• Fellow Chartered Certified Accountant – FCCA
• Fellow Chartered Accountant – ICASL
Years of Professional Experience: 38 Years
EDUCATION:
Sept 1976- July 1977 Foundation Examinations of the ACCA, St John’s College Manchester, England
Achievements: Winner of the ACCA “Vernon Butterworth” Prize in Economics, 1977
Sept 1977-July 1980 ACCA Professional level examinations, Slough College (School of Accountancy), Slough, Berkshire England
EMPLOYMENT
Jan. 2015 – March 2017 – General Manager / Deputy Chief Executive Officer
at Transnational (S.L.) Limited Agents for Multi Choice Africa for the
provision of Digital Satellite Television (DStv) to Sierra Leone
Feb 2003 – June 2011 - Financial Controller at REBEP Sababu Education Project of the Ministry of Education Science and Technology (employed by KPMG Sierra Leone).
From July 2009 I was released by KPMG to the Ministry of Education Youth and Sports to continue the Consultancy service as Financial Controller to the end of Project. The Project officially ended on 31st December 2010
Other Current Professional Positions Held:
June 2019 Appointed to serve as Member of the Board Investment Committee of the National Social Security and Investment Trust (NASSIT)
December 2011 Appointed by His Excellency the President to assume position as Chairman Corporate Affairs Commission. A position I held until April 2018 when all positions were dissolved by the new Government.
February 2011 Appointed by His Excellency the President endorsed and cleared by Parliament to serve as Member Corporate Affairs Commission representing the Institute of Chartered Accountants in Sierra Leone
Other Professional Positions Held:
April 1997- May2012 Appointed and served as Member of Council of the Institute of Chartered Accountants in Sierra Leone (ICASL)
Sept 1997 Appointed to the Board of The Institute of Public Administration and Management (IPAM), representing the Institute of Chartered Accountants in Sierra Leone
Oct 2002 –Feb 2003 Financial Management Specialist with KPMG serving at the Sierra Leone HIV Aids Secretariat
Jan 2001-Oct 2002 Consultant Administrative and Accounting Officer for the 2nd Public Sector Management Support (PSMS II) Project. IDA Credit 3462-S, Government of Sierra Leone
1981-1998 Sierra Leone Brewery Limited, Freetown
Various positions held as follows:
April 1997- Aug. 1998 – Financial Manager
Responsibilities: Managing and control of the overall Commercial and Financial activities of the Company including Budgetary Planning & Control.
May 1996 - Appointed an Executive Director of the Company
July 1992 – Appointed Administrator of Union African Pension Fund and Secretary to the Trust Company the Union African Pension Trust managing the Company’s Pension Fund.
July 1988–April 1997 Chief Accountant
Jan 1984 – June 1988 Brewery Accountant
Jan 1983 – Dec 1983 Financial Accountant
May 1981 – Dec 1982 Management Accountant
Relevant Professional Experience:
As Financial Manager and Head of Accounting and Financial Management with Sierra Leone Brewery Ltd (SLBL) between 1988 and 1998, I was responsible and in charge of the overall administration of the accounting function including payroll within the Company. I was also personally responsible for the administration and payment of all Management Salaries and emoluments within SLBL during the period.
I’ve had well over 10 years management experience in Pension Fund Management and Investments, managing the affairs and investment portfolios of the Union African Pension Fund (UAPF), one of the largest non-governmental Pension Funds in Sierra Leone. My role as Administrator of the UAPF involved enhancing and consolidating contributions from Members and Employers, Investment and Management of Funds, Accounting and Reporting and the preparation of Annual Financial Statements of the Fund.
In 2001, designed an entirely new Provident Fund Scheme for Non-Ministerial Staff of the Methodist Church Sierra Leone
Languages:
Other Skills:
Over 25 years’ experience in Computer use and operations using Spreadsheets, (Lotus and Excel), Word Processing (MS Word) Software and other integrated accounting software packages e.g. Quick Books, TAS, Sun Accounts , MYOB .
Between 1991 and 1998 in my capacity as Information Security Officer with Sierra Leone Brewery Ltd, I advised on and managed the Information Technology aspect of SLBL.
Certification:
I the undersigned certify that to the best of my knowledge and belief, these data correctly describe me, my qualifications, and my experience.
…………………………………………………………… 20th August, 2019
Signed;
References: Available on request
ROSETTA AGATHA WILSON
87B Main Motor Road, Wilberforce,
Freetown, Sierra Leone
Mobile (SL): +232 76 953 737 / +232 30 953 737
Mobile (UK): +44 7918 610 289
Email: rosetta.wilson@
Skype: rosettawilson
PROFESSIONAL PROFILE
Rosetta is a dedicated, result-orientated and accomplished finance professional with over 15 years of
senior management experience and demonstrable track record in financial and treasury
management, corporate governance, procurement, risk management, start-ups and mergers. She
possesses excellent interpersonal, communication and negotiation skills, the ability to influence
decisions and to develop positive relationships both internally and externally. She enjoys being part of,
as well as managing, motivating, training and developing a successful and productive team and
thrives in highly pressurised and challenging working environments.
Currently working as the Group Finance and Commercial Director of the IDEA Group that is
developing the Hilton Freetown Cape Sierra Hotel (the first international five start hotel in Sierra Leone);
she interfaces directly with multiple agencies, including the Government of Sierra Leone, on all
fiduciary and tax responsibilities of the project. She manages the projects in excess of $95million fund,
as well as supervises the service level procurements of subcontractors to be in line with the guidelines
of international and national funders. She is well versed in contract management reporting and has a
long track record of developing management tools, guidelines and procedures for numerous
industries that respect local procurement laws and comply with international financial institution
funding. Her understanding of doing business in Africa including her first-hand experience of African
start-ups, coupled with her knowledge of the local tax laws, procurement practices and auditing
landscape enables her to be proactive and supportive to stakeholders in their financial operations.
She is known to have some of the most innovative and accurate financial modelling skills in the
country.
PROFESSIONAL QUALIFICATIONS
FCCA (Fellow – Association of Chartered Certified Accountants – ACCA) – First time passes
ACMA (Member – Association of Chartered Management Accountants – CIMA) – First time passes
CGMA (Member – Chartered Global Management Accountant)
FCA (SL) (Fellow – Institute of Chartered Accountants of Sierra Leone)
CAREER SUMMARY
FINANCIAL MANAGEMENT ADVISER TO THE MAYOR February 2019 to date
MAYOR’S DELIVERY UNIT (MDU)
Freetown City Council (FCC), Sierra Leone
Working for the MDU within FCC, to review, strengthen and where appropriate design accounting and
internal control systems for Freetown City Council. This involves systems transformation and
automation, system and process re-engineering focusing on value for money principles, sustainability
training and capacity building. Currently working as the sector lead for revenue mobilisation, and
project management lead for the property tax reform project, which is projected to bring about a
fivefold increase in tax revenue from Le5billion to Le35billion and a threefold increase in non-tax
revenue from Le2billion to Le6billion.
SUBJECT MATTER EXPERT ON MBA PROGRAMME October 2016 to February 2017
ALU SCHOOL OF BUSINESS (AFRICAN LEADERSHIP UNIVERSITY)
Based in Sierra Leone working remotely for the university in Rwanda and Mauritius
A Subject Matter Expert (SME) for the first ever pan-African MBA program on Financial Accounting and
Economics for Managers. One of the main responsibilities of the SME was to facilitate and design
integrated assignments and capstone projects, and grade/evaluate submitted student work. It also
ROSE WILSON CV_v17.1docx.docx Page 2 of 4
involved manning the universities intranet and responding to/resolving students queries either
collectively or individually in your chosen field within the timescales of the established service level
agreements. The SME was expected to manage their timing and deliver the agreed outcomes, within
the agreed timescales.
FINANCIAL MANAGEMENT AND TAX CONSULTANT 2014 to date
Sierra Leone
On a consultancy and on-going basis, working with a portfolio of clients to provide financial and tax
management services, company valuations, auditing, financial training, tax compliance and advice
and due diligence services. The portfolio of clients comprises of private companies, NGO’s and INGOs
including DFID, UNICEF and UNFPA.
GROUP FINANCE AND COMMERCIAL DIRECTOR February 2011 – to date
IDEA Group, on behalf of Hilton Freetown Cape Sierra Hotel Company Ltd,
Sierra Leone
Project Value – >$95million
Accomplishments/contribution to business/main duties and responsibilities
• Member of the UK Executive Team, with responsibility for financial management operations, and
oversight of all company’s and projects within the group.
• Member of the SL Executive Team that implemented start-up operations of the company from
scratch, developing the policies, procedures, strategies and working practices necessary for a
start-up company in a new country.
• Member of the Executive Team involved in successfully negotiating with government agencies,
funding institutions, hotel operators and other relevant stakeholders to bring about the Hilton
Freetown Cape Sierra redevelopment project.
• Set up of robust financial systems, policies and procedures and internal controls for the delivery of
efficient treasury and cashflow management and effective regulatory, statutory, business and
contract compliance.
• Overall fund management responsibility for the in excess of $95million project funds, ensuring that
disbursements are made within the agreed project parameters.
• Designed and implemented the financial input section of the multi discipline monthly project
report for various stakeholders; including a combination of regional, continental and global
funding institutions. This report is key to monitoring the technical milestone progress of the project,
which is linked to the drawdown and disbursement of funds.
• Manage all financial management and reporting aspects of the project funding from the various
funding institutions.
DIRECTOR OF FINANCE Aug 2004 – to Oct 2010
Gateway Housing Association, London
Annual Turnover – £20million
Reporting to – Chief Executive
Staff responsibility – 2 direct staff reports (12 overall staff responsibility)
Accomplishments/contribution to business
• Successfully modelled the Business Plan and Valuation Model that facilitated securing a 15%
growth in business from a stock transfer.
• Reviewed the Association’s loan portfolio and raised an additional £40million of commercial loan
facility to enable the Association meet its growth aspirations.
• Led the financial aspects of the due diligence process which resulted to a successful merger with
another organisation and a 30% growth in the size of the original business.
• Developed and lead the implementation of the first ever Value for Money (VfM) model for the
Association, focusing on proactively promoting a VfM culture and in achieving best practise in VfM
across all areas, ensuring compliance with statutory and regulatory requirements.
Main duties and responsibilities
As a member of the Senior Management Team, developed and implemented strategies, policies and
procedures; led on the development and implementation of effective and efficient systems of
financial and internal controls, regulatory, statutory and business compliance; led on the long term
financial planning, sensitivity analysis and scenario plan modelling; led on the evaluation of all new
development projects and analysed their impact on the Long Term Financial Plan; led on the
Association’s Treasury Management function, annual budgeting and statutory accounting process;
ROSE WILSON CV_v17.1docx.docx Page 3 of 4
led on the Association’s risk management strategies, processes and procedures; led on the financial
aspect of due diligence for mergers and acquisitions; responsibility for maximising grant and other
income to the Association within its operating framework, seeking new sources of income to ensure
that the Association remained financially viable and adequately financed; responsibility for the
development and implementation of the organisation’s IT strategy appropriate to its needs and
resources; responsibility for the management and personal development of the staff; deputised for the
Chief Executive as required.
INTERIM DIRECTOR OF FINANCE, IT & COMPLIANCE May 2003 – to July 2004
Carr-Gomm, London
Annual Turnover - £30million
Reporting to – Chief Executive
Staff responsibility – 7 direct staff reports (25 overall staff responsibility)
Accomplishments/contribution to business
• Project managed and developed the organisation’s first 30 Years Long Term Financial Plan,
detailing scenario planning and modelling sensitivity analysis
• Negotiated and secured £6million of additional loan facility to fund the organisation’s
development and re-improvement programme over five years.
• Successful implementation of a significant change programme following the introduction of a new
funding regime.
• More than halved the time taken to produce the statutory accounts, through proactive and
effective project management.
Main duties and responsibilities
As a member of the Senior Management Team responsible for the strategic direction of the
organisation, development of policies, procedures and the Corporate Business Plan; led on long term
financial planning, financial management, internal controls treasury management, annual budgeting
and statutory accounting process; led on the organisation’s risk management strategy, policy and
procedures, covering all major activity areas, particularly new projects and developments;
responsibility for the development and implementation of the organisation’s IT strategy; overall
responsibility for the capital development programme and effective contribution to the organisation’s
asset management strategy; overall responsibility for management and development of staff;
deputised for the Chief Executive as required.
FINANCIAL CONTROLLER SYSTEMS AND REPORTING Aug 2001 – May 2003
London and Quadrant Housing Trust,
Annual Turnover – >£100million
Reporting to – Director Financial Services
Staff responsibility – 8 direct staff reports
Accomplishments/contribution to business
• Project manager for the successful upgrade of the financial accounting package including
designing and training over 200 users.
• Project manager for the successful overhaul and implementation of a new coding structure to
improve reporting within the accounting system.
Main duties and responsibilities
Overall responsibility for the administration of the financial accounting system; providing training to
finance and non-finance personnel to improve understanding of the financial accounting system and
quality of reporting; led in the production and reporting of monthly accounts and Key Performance
Indicators (KPIs); led the annual budgeting and statutory accounting process; responsibility for the
management and development of staff; deputised for the Director of Financial Services as required.
HEAD OF ACCOUNTS Jan 2000 – July 2001
Richmond Fellowship, London
Annual Turnover – £20million
Reporting to – Deputy Director of Finance
Staff responsibility – 7 direct staff reports
MANAGEMENT ACCOUNTANT & INTERNAL AUDITOR Jan 1999 – Dec 1999
The Cancer Research Campaign, London
Reporting to – Senior Management Accountant
ROSE WILSON CV_v17.1docx.docx Page 4 of 4
Staff responsibility – 7 direct staff reports
REGIONAL MANAGEMENT ACCOUNTANT Aug 1998 – Dec 1998
Richmond Fellowship, London
Reporting to – Head of Management Accounts
Staff responsibility – None
ASSISTANT MANAGEMENT ACCOUNTANT Mar 1998 – Jun 1998
Marie Curie Cancer Care, London
Reporting to – Management Accountant
Staff responsibility – None
BANK OFFICIAL 1988 – 1995
Barclays Bank Sierra Leone Ltd (now Rokel Commercial Bank SL Ltd)
Reporting to – various managers
Staff responsibility – None
OTHER RELEVANT EXPERIENCE/ACCOMPLISHMENT
¬ Governance and Board membership experience
• 2005 – 2010 – Carr Gomm, London, UK
Member on the Board of Trustees of Carr Gomm, a supported housing organisation, with
turnover in excess of £30million. Treasurer for three years (2005 – 2008) and Chair of the Board
of Trustees for two years (2008 – 2010). As the Chair of the Board of Trustees, I led the
organisation into a successful merger, which was completed within a very tight time scale in
June 2010.
ϖ As the Chair of the Board of Trustees, an accomplished speaker and contributor to a
number of published articles on corporate governance.
ϖ As a Board member, and more so as the Chair of the Board, I was instrumental in
developing the organisation’s strategic direction, improving corporate credibility and
governance standards. I performed Board appraisals and skills audits, to ensure that the
Board had its most optimal composition of members to deliver the objectives of the
organisation. I was also the Chair of the Nominations Committee that selected new Board
members for recommendation to the Board.
• October 2018 – attended the IFC’s training on Board roles and responsibilities, and was also
part of the team that delivered that training.
• 2018 to 2019 – member of the Women on Boards Network Sierra Leone (WOBNSL) and a
member of the taskforce that successfully launched the network in March 2019. The WOBNSL is
a network that aims to promote the participation of women on boards and in leadership
positions.
• 2019 to date – Executive Board member Finance and Risk Management for the Women on
Boards Network Sierra Leone (WOBNSL),the first Executive Board of the WOBNSL.
¬ Project management expertise
Significant project management expertise after managing a number of large scale cross
departmental and cross sectoral IT and organisational compliance projects.
COMPUTER SKILLS
• Excellent proficiency in all Microsoft packages.
• In depth knowledge and experience of accounting packages including SUN, Vision, Q&A and
KWESI .A .W.
ENNISON, ACCA
10 Upper Brook Street, Freetown, Sierra Leone, +23277910611,
kwesiennison2000@ , kwesiennison2000@
PROFESSIONAL SUMMARY Competent and resourceful Chartered Accountant with excellent skills in
handling Corporate Reporting, Financial Management, Business
Analysis, Taxation, Auditing and Forensic Accounting activities. Deep insight
into playing a strategic role by providing professional advice, aimed at
maximizing wealth
SKILLS • Microsoft Excel ,Word &
PowerPoint
• Accounting Software’s
• Project management • Problem-solving abilities
• Detail oriented • Financial Modelling
• Data analysis • Issue resolution
• Organisational Skills • IFRS
EXPERIENCE April 2019 - Current
Freelance Finance Professional
ACE Consulting and Advisory Services | Freetown, Sierra Leone
Analysing current and past financial data.
Looking at current financial performance and identifying trends.
Preparing reports on the above information and communicating the insights
of these reports to the wider business.
Consulting with the management team to develop long-term commercial
plans.
Suggesting budgets and improvements based on the above information
Exploring different investment opportunities.
Developing financial models and providing financial forecasts.
Developing initiatives and policies that may improve financial growth.
Trained Clients on accounting software for their businesses.
Prepared financial statements for auditing purposes for overseas client (UK).
Prepared tax consultancy report (On Sierra Leone Tax System) for an
overseas accounting firm (Senegal).
Bookkeeping & Financial Management Services for Clients
Carried out and Prepared financial report for fraud Investigation and other
financial irregularities.
January 2014 - September 2018
Company Director & Financial Controller
Blue Horizon (SL) Limited | Freetown, Sierra Leone
Responsible for ALL financial and management reporting and to ensure that
company complies with all compliance issues.
liaise with the Parent Company's Finance Director and CEO (African Battery
Metals Plc) on ALL strategic financial issues.
Played integral Strategic role in implementing three successful mineral
Exploration
Drilling Projects (An Iron Ore Drilling project campaign which was the largest
drilling project in Sierra Leone at that time & two other Gold Drilling
Programs.)
Created budgets and monthly forecasts for the business.
Drafted the Company's Employee Handbook. and Internal control manual.
Improved the working capital cycle within the company to ensure payments
can be made on time.
Restructured the business with CEO to cut cost base, including a full
management re-structure.
Part of High-level company delegation to various strategic meetings with
VIPs
Part of the team that discussed the liquidation process with The Liquidators
and was responsible to provide relevant documents and reports for the
process to be a success.
March 2012 - October 2013
Senior Administrative Coordinator
Taia Lion Resources INC | Freetown, Sierra Leone
Provide General management administration to both subsidiary companies
(Taia (SL) Limited and Lion Mining Company).
Review all worked carried out by Financial & HR consultants for both
Subsidiary companies.
Ensure parent company's (Taia Lion Resources) strategies are implemented
at both subsidiaries’ companies.
Implementation of a new accounting system within the business –
QuickBooks pro
Assisted in the Seed Nursery project for the non-profit wing of TLR that
change the lives of the project's beneficiaries (Farmers).
Played an integral role with the successful redundancy benefit payments and
negotiations between employees and management of TLR as well
contractors during the closing down of Lion Mining Company
March 2010 - March 2012
Audit Assistant
Bertin & Bertin Chartered Certified Accountant | Freetown, Sierra Leone
Assist in reporting of the financial reports on monthly/yearly basis in the
security audits, information system audits, environmental audits, etc.
Took part on numerous audit training workshops on IFRS standards, Audit
procedures and current issues.
Write clear, concise audit coverage that is understandable to everyone.
Prepare annual reports in order to determine areas of improvement.
Collect data to ensure compliance with all state regulations
Audit payroll in order to determine a company's liabilities, compensation
coverage and unemployment insurance premiums.
Trained numerous clients on the QuickBooks accounting software
Worked with different clients in various business industries using different
accounting techniques and business models.
Supervise the auditing process of a variety of business, some of which
generate revenue in excess of $1,000,000 a year.
EDUCATION April 2021
Financial Analyst Certification (Currently Enrolled)
Corporate Finance Institute, Vancouver, Canada
January 2021
MSc Finance & Investment (Currently Enrolled)
London School of Business & Finance, London, United Kingdom
November 2017
(ICASL); Associate Membership
Institute of Chartered Certified Accountants in Sierra Leone (ICASL,
Freetown, Sierra Leone
November 2016
Association of Chartered Certified Accountants (ACCA)
London School of Business and Finance, Greater London, United Kingdom
Licence Number :1509695
January 2012
Advance Diploma in Accounting & Business (ACCA)
London School of Business and Finance, Greater London, United Kingdom
September 2007
Certified Accounting Technician (CAT)
EMIBEX, Freetown, Sierra Leone
August 2002
London GCSE O Levels
Lebanese International Secondary School, Freetown, Sierra Leone
INTERESTS Organ Music, Weightlifting, Football, Movies, Affiliate marketing, Online
Investing & Rugby
Our Fees
8.0 OUR FEES
OUR FEE ARE COMPUTED ON THE BASIS OF THE ESTIMATED TIME SPENT ON THE ASSIGNMENT BY OUR PARTNERS AND STAFF , TAKING IN CONSIDERATION THE LEVEL OF SKILLS AND RESPONSIBILITY INVOLVED INCLUDING REIMBURSEMENT OF OUR EXPENSES.
Based on our client’s specific requirements and planning, we are always able to estimate fees that are commercially realistic taken into consideration the level of operations of the client.
Contact Details
9.0 CONTACT DETAILS:
David Bertin
49 Siaka Steven Street
Top Floor
Coffee Nicol House
Freetown
West Africa
Mobile: 232-22-76601803//76624296
Email: david@
dcbertin@
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[pic]
Language Reading Speaking Writing
English 5 5 5
French 1.5 1.5 1.5
Krio 4 5 3
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