GAC Audit: LTA, 231 Data, and Tamma Corp Drained Millions from the Digital Transformation Project

MONROVIA – The General Auditing Commission (GAC) has revealed alarming financial irregularities and unauthorized payments involving millions of Liberian and US dollars in its compliance audit of the Liberia Telecommunications Authority (LTA). The payments were made to two entities, TAMMA Corporation and 231 Data Incorporated, under the Liberia Digital Transformation Project (LDTP).

TAMMA Corporation is owned by the current Acting Chairman of the LTA Board while 231 Data Inc. is reportedly owned by Mr. Niahson K. Porte, a Liberian based in the United States.

According to the GAC’s report, the payments were ostensibly made to support the country’s digital transformation initiatives. However, they lacked basic accountability measures, such as contracts and project documentation, raise red flags about how the funds were handled.

The audit establishes payments amounting to L$262,844,500 and US$450,000 authorized by the LTA for the project. Yet, the audit found gaps, including the absence of signed contracts, detailed project documents, and periodic reports outlining the progress of activities undertaken by both TAMMA Corporation and 231 Data Incorporated.

Breach of Public Procurement Law

The two companies were handpicked by the Ministry of State for Presidential Affairs, the GAC was told. This, according to the GAC,  points to a critical breach of the Public Procurement and Concessions (PPC) Act of 2005 (amended in 2010), as there was no evidence of a contract between the LTA and the two companies. Despite this, the substantial payments were made. “There was no evidence of how TAMMA Corporation and 231 Data Incorporated were selected, as evidence of the procurement process for the selection of the two entities was never made available,” the GAC report noted.

Questionable Financial Transactions

A closer look at financial records revealed that TAMMA Corporation received payments totaling L$178,500,000 and US$440,000 between July and August 2023. These payments were purportedly meant for onward distribution between TAMMA Corporation and 231 Data Incorporated.

Meanwhile, 231 Data Incorporated received additional check payments totaling L$84,000,000 (approximately US$437,500) between November 7 and November 15, 2023—during the transitional period of government, according to the GAC. The report indicated that these transactions occurred despite a glaring lack of proper financial oversight and supporting documentation.

The GAC further revealed that TAMMA Corporation’s CEO was included as a signatory to the LDTP account, alongside the then-Chairperson of the LTA Board of Commissioners, Madam Edwina Zarkpah.

LTA’s Defense

In response to the findings, the LTA acknowledged the GAC’s observations but cited the urgency of the project as mandated by the Office of the Minister of State for Presidential Affairs. The LTA claimed it had to bypass standard procedures to meet national priorities. “The LTA was explicitly directed by the Office of the Minister of State for Presidential Affairs to expedite the implementation of critical digital transformation projects,” the LTA’s response explained. “This directive emphasized the urgency and importance of the projects to national interests, necessitating immediate action.”

Suspended Board Distances Itself from Payments

Further complicating the matter, four of the five members of the suspended LTA Board of Commissioners—including Israel Akinsanya, Zotawon Titus, Cllr. Osborne Diggs, and James Gbarwea—distanced themselves from the project. In a damning response, the commissioners claimed they had no knowledge of the disbursements made to TAMMA Corporation and 231 Data Incorporated. “The Board can therefore not provide justification for facilitating disbursement of monies to both TAMMA Corporation and 231 Data Incorporated. The Board knows nothing about the project,” the suspended commissioners declared.