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ANTI-CORRUPTION COMMISSION OF SIERRA LEONE

An independent institution established for the prevention, investigation, prosecution and punishment of corruption, corrupt practices and to provide for other related matters. 

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Address:  Integrity House, Tower Hill, Freetown Sierra Leone, West Africa.

REVIEW REPORT - MINISTRY OF SOCIAL WELFARE

System & Processes

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7. 2 Generally, all recommendations relating to Financial Management, Human Resource Administration , Office of Chief Social Service, Monitoring and Evaluation, Social Welfare Directorate , Budgeting, Asset Management, Hajj Pilgrimage a nd Procurement were fully implemented with 100% Compliance. We recommend that the Management of the MoSW ensure the immediate full compliance of the remaining 1 0 (1 4 %) recommendations . It is recommended that going forward funds be provided to ensure the monitoring of all areas covered by SPRR , because M onitoring for compliance assures the ACC of the achievement of the objectives of systems and processes reviews. We are therefore reminded of the famous saying by Peter Drucker that , “What gets measured gets manage d .” For a summary and more details on the outstanding recommendations please refer to Table 1, page 9 ( A Table Showing summary of compliance trend analysis of the MoSW) and Section 9 ACC Compliance Progress Assessment Matrix ( C PAM ) of this report) respective .

23. 18 2. Going forward , funds should be provided to ensure the monitoring for compliance of all areas covered by the SPRRs. This aspect is very important because monitoring for compliance assures the ACC of the achievement of the objectives of Systems and Process R eview s. Remember the famous saying by Peter Drucker, “ What gets measured gets manage d .” For a summary and more details on the outstanding recommendations please refer to Table 1, page 9 (A Table Showing summary of compliance trend analysis of the MoSW) and Section 9 ( AC C CPAM ) of this report respectively.

21. 16 The A udit S ervice Sierra Leone (ASSL) has Audited the 2019 Operation al activities of the Ministry in 2020 including the Hajj Activities as recommended by the ACC. Some of the recommendations proffered, for example review of standard procedures of Hajj Pilgrim have been implemented, though some remained unimplemented . Unlike the previous years, t he Hajj reports for 2020 and 2021 respectively were distributed to different stakeholders, like the Office of the Vice President (VP) . Furthermore, the Ministry h as developed a website, so that subsequent Hajj reports will be available to the public through the website. This has enhanced interactivity, accountability, and transparency in the Hajj Pilgrim Management . 5.1.7 Social Welfare Directorate Since the baseline monitoring in October 2021, all 5 (100 %) of the recommendations proffered to this Directorate ha ve been fully implemented. In the baseline monitor ing, the issue in respect of recruiting staff to handle matters relating to Older Persons as recommended by the ACC was confirmed as factored in the 2022 budget of the M inistry. In this follow - up monitoring, the recruitment of these staff was underway, because an advert was verified by the monitoring team in respect of same. This n otwithstanding, the D irectorate has re - designated two staff who are in the meantime handling matters relating to Older Parsons and Religious Affairs. The Ministry and the Directorate of Social Welfare now have a clear operational structure with clear lines of responsibilities and authority in carrying out their operations. All International Treaties and Protocols pertaining to the Five (5) key focus areas of the Ministry (Anti - Human Trafficking, Disability, Disaster Risk Management, Older Persons, and Religious Affairs), have be e n domesticated as recommended by the ACC.

18. 13 5.1.3 Office of the Chief Social Services ( CSSO ) 4 ( 100 %) of the 4 recommendations proffered to the CSS O by the ACC have been fully implemented. All Directorates/ D irectors that are under the supervision of the office of the CSSO and all Regional Offices now submit periodic reports on their various activities. This has enhanced the supervision of all D irect orate s and provincial offices by head quarter . This has resulted to an effective working culture in all D irectorate s and provincial offices. The draft Project Management Policy (PMP) observed in the bas e line monitoring has now been approved. This now provides a consistent and systematic guidance in the implementation of all projects in the M inistry. This consistency is sure to promote reliability and protection of public resources in the implementation of pro jects in the M inistry. All Projects currently executed by the Ministry , for example , the Post Ebola Recovery Social Investment Fund (PERSIF) are closely monitored and reported monthly . This ensures that deviations are identified and corrected on time. The recommendations related to the non - effective monitoring and auditing of the SLACE project to which the sum of Le 1,900,000,000 (One billion nine hundred million Leones), that is, NLe1,900,000 (One Million , Nine Hundred thousand New Leones) was expended but not effectively tracked to ensure effective accountability , has now been fully complied with. As highlighted above, a Project Management Policy (PMP) has now been developed, app roved, and being implemented at the M inistry. This now provides a consistent and systematic guidance in the initiation, planning execution monitoring account billing of all projects in the Ministry. This consistency is sure to promote reliability and prote ction of public resources in the implementation of projects in the Ministry. Additionally, the IAU now has three (3) staff with the requisite qualification and experience as recommend by the

1. FOLLOW - UP MONITORING FOR COMPLIANCE WITH SYSTEMS AND PROCESSSS REVIEW RECOMMENDATIONS AT THE MINISTRY OF SOCIALWELFARE MAY 2022 PREPARED BY: CORRUPTION PREVENTION DEPARTMENT - ACC

20. 15 2 (67%) of the 3 recommendations proffered by the ACC towards the effective management of the Remand Home s have been fully implemented. The MoSW has engaged the Ministry of Justice (MoJ) on the way forward in ensuring speedy trial s of juveniles in detention . A “Special Court’ has been created at Pademba Road Court # 7 intended to speed - up the trial of juveniles. The Trial rate is out of the control of the MoSW but the Court. At least a 50% trial rate has been achieved by the “Special Court” in one year (2020 to 2021). There were 15 inmates as at the monitoring period September 2021 compared to the 30 as at 2020 (The systems Review Period). A policy/guideline on the administration of the R emand H ome s has now been developed and operationalized. This now provides a systemati c guidance on the administration of the H ome s . Just as on the baseline monitoring exercise, supervision, and monitoring of the R emand H ome s was claimed to have been done by the department and the M inistry in 2020 - 2022 , but there was no supervision or monitoring report to confirm this claim. This may be because of weak staff strength at the M&E Unit. The completion of the recruitment of 4 Monitoring and Evaluation Officers that is underway may resolve this challe nge. 5.1.6 Hajj Pilgrim Unlike the baseline monitoring outcome in which only 4 (67%) of the 6 recommendations proffered in this thematic area of the M inistry were fully implemented , all 6 (100%) have now been fully complied with. For instance: The Hajj Committee has finalized the Standard Operating Procedure (SOP) for the Hajj; from which the financial and procedural manual was crafted. Both documents were presented to the monitoring team and verified. These now provides a systematic guidance and has improved the efficiency and effectiveness in the Hajj and Financ ial management process of the ministry, which is on e of the core functions of the MoSW.

6. 1 E XECUTIVE SUMMARY To ensure full compliance with the Anti - Corruption Commission (ACC) Systems and Process Review Recommendations (SPRR) as enshrined in Section 8 (1) of the An ti - Corruption Act (ACA) , 2008 as amended in 2019, the Monitoring and Compliance Unit (M&C Unit) o f the Corruption Prevention Department of the ACC undertook a follow - up Monitoring to ensure Compliance with the outstanding recommendations at the Ministry of Social Welfare (MoSW ) , in April and May 2022. The follow - up monitoring exercise had a baseline which was an initial monitoring for compliance with SPRR which was undertaken in October 2021, and the report presented to the Ministry of Social Welfar e in January 2022. In that baseline monitoring exercise , the M oSW achieved a Moderate Compliance Score of 60% by fully implementing 44 out of a total of 73 SPRR and to which a verbal warning was given to the M anagement of the MoSW reminding them of their obligation to comply with ACC recommendations. Data collected and analyzed from this follow - up monitoring revealed that the MoSW has now achieved a significant Compliance Score, by fully implementing 6 3 (8 6 %) o f the 73 ACC SPRR. That meant the MoSW should be further engaged to ensure 100% compliance. The Ministry achieved a 2 6 % Compliance Shift from 60% in the baseline monitoring to 8 6 %. Though 1 0 (1 4 %) recommendations remained outstanding , but significant steps have been taken by the M inistry to fully implement most of them. Due to lack of funding, and unlike the baseline monitoring intervention that was funded by the Open S ociety Initiative for W est A frica (OSIWA ) , this follow - up monitoring intervention was limited to the M inistry’s headquarters in Freetown. T he 7 provincial offices in Port L oko, Kambia, Bombali, Kono, Moyamba, Bo and Kenema districts covered in the bas e line monitoring, were not covered in this follow - up monitoring exercise. Therefore, the monitoring team could not gauge progress made (if any) by th o se provincial offices in complying with ACC recommendations.

15. 10 5.1 Descriptive Analysis of Compliance Levels by Thematic Areas Below is a descriptive analysis of the compliance status of some of the thematic areas that brought about the change . Please see table 1 above for a summary and Section 9 , C PAM for detailed analysis of the compliance status of each D irectorate, D epartment or U nit to which recommendations were proffered by the ACC Systems and Processes Review intervention. 5.1.1 Internal Audit Unit (IAU ) The IAU had fully implemented seven 7 (70%) out of ten (10) recommendations proffered by the ACC. For instance: The IAU of the MoSW now verifies all goods procured and delivered to the Ministry before taking to store, this therefore ensures that the right quality, specification, and quantity procured are delivered and stored. The IAU now has three (3) staff with the requisite qualification and experience as recommend by the ACC. That has capacitated the U nit to conduct audits across the operations of the MoSW at Head Quarters. An Audit C ommittee has now been established. This now provide s the appropriate level of independence to the I nternal A udit U nit in conduct ing i ts audits function s . A Draft Internal Audit Manual (IAM) is now being finalized and used by the Internal Audit Directorate sited at the Ministry of Finance (MoF) . Thus , th e Internal Audit Manual (IAM) is also being used by the Internal Audit Unit (IAU) at the M oSW . That manual now provides a structural and s ystematic guidance that has in turn improved the quality of the work ( Internal Audit Planning, E xecution, R eporting and follow - up on recommendations approaches) of the I nternal Audit in the M inistry.

48. rr P Permanent Secretary (PS), 9 Policy, Planning and Research Directorate, 12 R Remand Homes, 12, 13 S Scope of the follow - up monitoring intervention, 2 Section 8 (1) of the Anti - Corruption Act, 2008 as amended in 2019,, i, 1 Significant Compliance, 2, 5, 14, 16 Social Welfare Directorate, ii, 13, 15 Standard Operating Procedure (SOP), 13 sustainability in compliance, 2 Systems and Process Review Recommendations (SPRR), i T The follow - up monitoring exercise, i, 1, 2, 3, 5 the Post Ebola Recovery Social Investment Fund (PERSIF), 11 U United Nations (UN), 14 V Vice President (VP), 13

16. 11 The IAU of the MoSW has now completed a review of the Post Ebola Recovery Social Investment Fund Project ( PERSIFP ), for the second and third quarter s of 2020 and a report submitted to the Management of MoSW. That report highlighted whether the main objective s of the PRSIFP w ere achieved as well as the strengths and weakness es of the project that have form ed learning and accountability platform for improvement in future projects implementation. However, the three recommendations bel ow ha ve not been fully implemented though s ome steps have been taken to address them. There should be a holistic audit in the Ministry. Li ttle progress has been made on this recommendation. The IAU only conducted audit at Headquarters in Freetown . Though a concept note ha s been forwarded to the Permanent Secretary (PS) requesting the conduct of audit at regional offices , the proposal still awaits the availability of funds be for e approval as the M inistry has not received its 1 st & 2 nd quarter allocation as at the time of this follow - up monitoring exercise in May 2022 . Audit queries MUST be addressed with utmost importance and prompt action must be taken accordingly . Audit queries are now significantly responded to by M anagement. Evidence of Management response to some of the audit queries were made available to the M onitoring T eam. The Ministry should provide the needed financial resources for the Audit Unit to be able to execute its plan according to their mandate . A concept note has been forwarded to the Permanent Secretary (PS) requesting funds for the conduct of audit at the regional offices. This now awaits the availability of funds before approval . Please see Section 9 , ACCPAM for more information on the compliance Status of the IAU .

11. 6 4.3 T he Compliance Rate & Barometer The MoSW has now achieved a cumulative C ompliance Score of 8 6 %, w hich was calculated as defined in Section 3.4 of the Compliance Management and Sanction Enforcement Procedure Handbook for SPRRs. 5.0 OUTCOME OF THE FOLLOW - UP MONITORING EXERCISE Figure 2 : The Compliance Score Calculation Figure 3 : A Line Chart Showing the Compliance Scores of the M inistry of Social Welfare

10. 5 4.1 L imitation Due to lack of funding, and unlike the baseline monitoring intervention that was funded by OSIWA, this follow - up monitoring intervention was limited to the Ministry’s headquarters in Freetown. None of the 7 provincial (Port L oko, Kambia, Bombali, Kono, M oyamba, Bo and Kenema districts) offices covered in the baseline monitoring, were covered in this follow - up monitoring exercise. Therefore, the monitoring team could not gauge progress made (if any) by those provincial offices in complying with ACC recommendations. Thus, this report was based on the progress made (Baseline and follow - up) at the ministry’s head office in Freetown in complying with ACC SP RR . 4.2 The Compliance Barometer In line with Section 3.4 of the AC C CMSEH SPRR , the following C ompliance Barometer (CB ) was used to gauge the compliance levels of the MoSW in a scale of 0% to 100%. Please note the color code and the associated score bracke ts . Figure 1 : The Compliance Barometer

9. 4 monitoring in May 2022. This means the Ministry’s M anagement took the verbal warning issued to them by ensuring that a significant amount (6 3 out of 73) of the ACC SPRR had now been fully implemented, there by moving from just being a Moderately Compliant M inistry to a Significantly Compliant one. Being a significantly compliant M inistry has reduced the likelihood of corruption as well as improved services delivery in the M inistry as evidenced in the detailed descriptive analysis below of compliance status of the respective thematic areas. 2.0 OBJECTIVES To measure the compliance p rogress made by the MoSW i n the implementation of the Twenty - N ine (29) outstanding S PRRs . To confirm that SPRR s previously fully complied with were not reneged on. To identify any barriers/issues, preventing and/or stalling the im plementation of the outstanding recommendations for possible corrective intervention To produce and present a report on the findings of each thematic area of focus in the M inistry. 3.0 SCOPE LIMITATION & METHODOLOGY The Scope of the follow - up monitoring intervention was to gauge the compliance progress, made by the M oSW on the outstanding Twenty - N ine (29) (73 - 44) SPRR s . As a way of ensuring sustainability in compliance with SPRR, the follow - up exercises also checked that recommendations previously fully complied with were not reneged on The Ministry was visited by a team of ACC M &C O fficers to assess and measure the progress of Compliance status . Key I nformants (KI) were interviewed, and records and other evidence related to the implementation of the remaining recommendations were verified. Test were also made to ensure that recommendations previously fully complied with were not reneged on and evidence recorded on the C ompliance P rogr e ss A ssess matrix (CPAM) (A compliance data collection tool)

13. 8 Being a significantly compliant M inistry has reduced the likelihood of corruption as well as improved services delivery in the M inistry as evidenced in the detailed descriptive analysis of compliance status of the respective thematic areas . The follow - up exercise also revealed 1 0 (1 4 %) outstanding recommendations that require the collective attention and effort of the management of Ministry of Social Welfare to ensure 100% compliance. The table below gives a detailed compliance trend analysis of the MoSW from the baseline to the follow - up monitoring. Designed by the Monitoring and Compliance Unit of the ACC Figure 4 : A Monitoring for Compliance Quote by Peter Drucker

19. 14 ACC. That has capacitated the Unit to conduct audits across the operations of the MoSW (including all projects) . Please see Section 9 , AC C CPAM for more information on the compliance Status of the Office of the Chief Social Services . 5.1.4 Policy , Planning and Research Directorate Only 1 ( 33 .3 %) of the 3 recommendations proffered to the Policy, Planning and Research Directorate ha s been fully implemented. There is now an approved S trategic P lan in place. Annual W ork P lans are now also developed and implemented based on available resources. This provides a strategic focus / direction in the day - to - day operations of the M inistry. 2 ( 66. 7 % ) of t he 3 recommendations proffered to this D irectorate and highlighted below have not been fully complied with, though significant steps have been taken to ensure full compliance. The Ministry has still not increased the number of staff in this D irectorate as recommend ed by the ACC. However, various positions in this Directorate ha ve been advertised and the recruitment process was underway. If completed, this may provide the most needed human ca pacity to achieve effectiveness in th e D irectorate. The 4 Monitoring and Evaluation Officers recommend ed by the ACC have not been recruited . However, 4 Monitoring and Evaluation Officer Positions ha ve been advertised and the recruitment process was underway. If completed, this may provide the much - needed human capacity to achieve effectiveness in this D irectorate. Please see Section 9 , ACC C PAM for more information on the compliance Status of the Policy, Planning and Research Directorate 5.1.5 Remand Homes :

2. MO NITORING FOR COMPL IANCE A SSURES THE AC C ABOUT THE ACHIEVEM ENT OF THE OBJECTIVE S O F SYST E MS & PRO C SSSS RV IE W S Scan this QR Code to go to the A nti - Corruption Act,2008

17. 12 5.1.2 Administration The Administration Unit has fully implemented six 6 (75%) out of eight ( 8) recommendations proffered by the ACC. For instance: A n Admin Office r has been recruited and now manage s the inventory and assets of the Ministry. There is now an effective tracking, documentation, and reporting of the movement of stores items and assets. A Policy or guidelines on A sset Management has been developed by the Ministry and approved. The assets of the M inistry are no w reasonably safeguarded from damage, and theft. The Ministry now maintain s an Asset Register though in a soft copy that now captures all the assets (Property, equipment, motor vehicles and furniture and fittings) of the Ministry at head office with columns for location and user. Thi s n ow enhances the close monitoring of the assets of the M inistry to safeguard them from loss, theft, and unreasonable damage. All the Ministry’s assets at head office have now been coded . This now ensures the easy identification and protection of the Mini stry’s ass e ts. The Ministry has now introduced an Asset Movement Form. Now ass e ts can only be moved from one location to another on the approval of the P ermanent Secretary . This now serves as a tool for closely tracking the movement of ass e ts thus protecting them from theft. However, the two recommendations below have not been fully implemented though s ome steps have been taken to address them. N o additional vehicle has been provided for /by the M inistry since 2015 . Though the procurement of 2 vehic les has been factored in to the 2022 budget, funding for this capital expenditure has not been received by the M inistry. The Nine (9) unserviceable vehicles parked in garages have not be en disposed. However, a disposal committee/ board of survey have been constituted to facilitate the disposal. Please see Section 9 , Compliance Progress Assessment Matrix for more information on the compliance Status of the Administration Unit of the Ministry .

22. 17 Fo r instance: The United Nations (UN) Convention on the Right of the Child and The Child Rights Act have be e n domesticated. The Ministry in collaboration with the Office of National Security (ONS) ha s put together a Disaster Risk Management Law . An eligibility criterion ha s been developed, approved and now in use in the M inistry through the Directorate of Social Welfare. The UN Transnational Organized Crim e has been domesticated as Anti - Human Trafficking Act. Th e Convention on the E limination of all F orms of Di scrimination A gainst Women , has been domesticated as Gender and Justice Law. These domestications may have the impact of reducing discretion of actions within the Ministry, strengthen the Ministry’s ties with relevant international organizations as well as effectively working towards the achievement of the main goal for which the M inistry was created. 4.0 CONCLUSSION : The MoSW has now achieved a S ignificant Compliance Score, by fully implementing 6 3 (86 %)of the 73 ACC SPRR s . That means the M inistry should be further engaged to ensure 100% full compliance. The Ministry achieved a 2 6 % Compliance Shift from 60% in the ba seline monitoring to 8 6 %. Generally, all recommendations relating to Financial Management, Human Resource Administration , Monitoring and Evaluation, Social Welfare Directorate , Budgeting, Asset Management, Hajj Pilgrimage and Procurement have been fully implemented with 100% Compliance. 5.0 RECOMMENDATIONS We recommend that : 1. T he Management of the MoSW ensure s the immediate full compliance of the remaining 1 0 (1 4 %) recommendations.

47. 42 9.0 INDEX A ACC Compliance Progress Assessment Matrix (ACCCPAM), ii (ACPAM), ii ACC Compliance Sanctions and enforcement Handbook for Systems and Policy Review Recommendations, 1, 2 ACC + + Compliance Sanctions and Enforcement Handbook for Systems and Policy Review Recommendations (ACCCSEHSPRR), 1 Administration, ii, 10, 15, 26, 27 Anti - Corruption Act (ACA), i Anti - Corruption Commission (ACC), i Audit Service Sierra Leone (ASSL), 13 B baseline, i, 1, 2, 3, 5, 6, 11, 13, 14, 15, 40, 45 C C ompliance Barometer, 4 Compliance Barometer (CB), 4 Compliance Progress Assessment Matrix, ii, 3, 5, 8, 9, 10, 11, 1 2, 15 Compliance Rating, 4 D Deputy Director of Prevention Department, 2 E Ebola Recovery Social Investment Fund Project (PERSIFP), 8 F Further Engagement, 2, 5 H Hajj Pilgrim, 13 I Internal Audit Manual (IAM), 8 Internal Audit Unit, 8, 9, 11, 17, 20, 21, 22 (IAU), 8 K Key informants, 3 Key Informants (KI), 3 L Line Chart above (Figure 3),, 2 M Ministries, Departments and Agencies (MDAs), 1 Ministries, Departments and Agencies (MDAs), 1 Ministry of Justice (MoJ), 12 Ministry of Social Welfare (MoSW), i Monitoring and Compliance Unit (M&C Unit), i Monitoring for Compliance, 1, 35 O Office of National Security (ONS), 14 Office of the Chief Social Services (CSSO), 11 Office of the Chief Social Services (CSSO), 11 Open Society Initiative for West Africa (OSI WA), i

8. 3 1.0 INTRODUCTION To ensure full compliance with the ACC SPRR as enshrined in Section 8 (1) of the ACA 2008 as amended in 2019 , the M&C Unit of the Corruption Pr evention Department of the ACC , undertook a follow - up M onitoring for Compliance exercise of the outstanding recommendations at the Ministry of Social Welfare (MoSW) , in April and May 2022 . Th e follow - up monitoring exercise had a baseline which was an initial monitoring for compliance with ACC SPRR intervention undert aken in October 2021 and funded by OSIWA , to which a report was presented to the M oSW in January 2022 . In that baseline monitoring intervention , the Ministry ’s Compliance level with a total of Seventy - three ( 73 ) SPRR from F ourteen (14) thematic areas w as gauged in line with Section 8(1) of the AC A 2008 as amended in 2019, which mandates Ministries, Departments and Agencies (MDAs ) to c omply with instructions from the ACC within t hree (3) months of receipt of instructions . The initial intervention covered the Ministry’s Headq uarters in the Western Area and Seven district offices , including, Port Look , Kambia, Bombali, Kono, Moyamba, Bo and Kenema district offices respectively ; and the Ministry achieved a n overall moderate C ompliance rate of 60 % by fully implementing 44 of the totals 73 SPRR. In his statement after the presentation, in Line with section 4(3) of the ACC Compliance Management and Sanctions E nforcement Handbook for Systems and Policy Review Recommendations (C M SEHSPRR) , a verbal wa r ning was issued to the Ministry’s M anagement, by the Deputy Director of Prevention Department , Mr. Patrick M. George, reminding them of their obligation to fully comply with ACC recommendations. Data collected and analyzed using the Line Chart in page 6 ( Figure 3 ), showed that the MoSW has now achieved a cumulative Compliance Score of 8 6 %, by fully implemented 6 3 of the 73 ACC SPRRs. Such a compliance level according to Section 4.3 of the C MS E HSPR R is termed “ Significant Compliance ” and requires “ Further Engagement ” with the M inistry. The follow - up monitoring exercise revealed a positive compliance shift of 2 6 %, that is, from 60% in the baseline monitoring in October 2021, to 8 6 % in the follow - up

4. MO NITORING FOR COMPL IANCE A SSURES THE AC C ABOUT THE ACHIEVEM ENT OF THE OBJECTIVE S O F SYST E MS & PRO C SSSS RV IE W S The idea of monitoring for compliance is consistent with the saying “What get measured gets managed” (Drucker,1954). Monitoring for compliance provides assurance to the ACC and the public in general about the achievement of the objectives and benefits of systems and policies reviews in MDAs by gauging and reporting on the compliance scores of MDA with ACC Systems and Policies reviews recommendations . WHY MONITORING FOR C O MPLIANCE ? TABLE OF FIGURES Figure 1: The Compliance Barometer ............................................................................. 5 Figure 2: The Compliance Score Ca lculation ................................................................... 6 Figure 3: A Line Chart Showin g the Compliance Scores of the Ministry of Social Welfare ......... 6 Figure 4:A Monitoring for Compliance Quote by Peter Drucker ............................................ 8 Table of Tables Table 1: Summary of Compliance trend analysis of the MoSW ............................................ 9

3. MO NITORING FOR COMPL IANCE A SSURES THE AC C ABOUT THE ACHIEVEM ENT OF THE OBJECTIVE S O F SYST E MS & PRO C SSSS RV IE W S TABLE OF CONTENTS 1.0 EXECUTIVE SUMMARY .......................................................................................... 1 2.0 INTRODUCTION ..................................................................................................... 3 3.0 OBJECTIVES ......................................................................................................... 4 4.0 SCOPE LIMITATION & METHODOLOGY .................................................................... 4 4.1 Limitation ............................................................................................................ ... 5 4.2 The Compliance Barometer .................................................................................... ... 5 4.3 The Compliance Rate & Barometer ........................................................................ .... . 6 5.0 OUTCOME OF THE FOLLOW - UP MONITORING EXERCISE ........................................ . . 6 5.1 Descriptive Analysis of Compliance Levels by Thematic Areas .................................... ... .. . 10 5.1.1 Internal Audit Unit (IAU) .................................................................................... ..... 10 5.1.2 Administration ................................................................................................ ..... 12 5.1.3 Office of the Chief Social Services (CSSO) ......................................................... ...... 13 5.1.4 Policy, Planning and Research Directorate ......................................................... ...... . 14 5.1.5 Remand Homes: .......................................................................................... ..... .. 14 5.1.6 Hajj Pilgrim ................................................................................................... ..... 15 5.1.7 Social Welfare Directorate .............................................................................. ..... . 16 6.0 CONCLUSSION: ................................................................................................... 17 7.0 RECOMMENDATIONS .......................................................................................... 17 8.0 ACC COMPLIANCE PROGRESS ASSSSMENT MATRIX (ACCCPAM) ......................... 19 9.0 INDEX ................................................................................................................ 42

5. MO NITORING FOR COMPL IANCE A SSURES THE AC C ABOUT THE ACHIEVEM ENT OF THE OBJECTIVE S O F SYST E MS & PRO C SSSS RV IE W S LIST OF ACRONYMS Compliance Progress Assessment Matrix ............................................ CPAM Compliance Sanctions and Enforcement Handboo k for Systems and Policy Review Recommendations ........................................................................... CSEHSPRR Anti - Corruption Act ............................................................................ ACA Anti - Corruption Commission ............................................................... ACC Audit Service Sierra Leone ................................................................. ASSL Compliance Barometer .................................................................... CB Post Ebola Recovery Social Investment Fund Project .............................. PERSIFP Internal Audit Manual ......................................................................... IAM Internal Audit Unit .............................................................................. IAU Key Informants ................................................................................. KI Ministries, Departments and Agencies ................................................... MDAs Ministry of Justice ............................................................................. MoJ M inistry of Social We lfare.................................................................... MoSW Monitoring and Compliance Unit ........................................................... M &CU Office of National Security ................................................................... ONS Office of the Chief Social Services ........................................................ CSSO Open Society In itiative for West Africa................................................... OSIWA Permanent Secretary ......................................................... ................. PS Standard Operating Procedure ............................................................. SO P Sy stems and Process Review Recommendations ..................................... SPRR United Nations ................................................................................... UN Vice President .................................................................................. VP

12. 7 The follow - up monitoring exercise revealed a positive compliance shift of 26%, that is, from 60% in the baseline monitoring in October 2021, to 86% in the follow - up monitoring in May 2022. This means the Ministry’s Management took the verbal warning issued to them by ensuring that a significant amount (62 out of 73) of the ACC SPR R had now been fully implemented, there by moving from just being a Moderately Compliant Ministry to a Significantly Compliant one. Being a significantly compliant Ministry has reduced the likelihood of corruption as well as improved services delivery in t he Ministry of compliance status of the respective thematic areas. A 26% COMPLIANCE SHIFT REC ORDED BY MOSW Data collected and analyzed using the CPAM and the Line Chart above ( Figure 3 ) , showed that, the MoSW has now achieved a cumulative Compliance Score of 8 6 %, by fully implement ing 6 3 out of the 73 ACC SPRRs. Such a compliance score according to Section 4.3 of the CMSEHSPRR is termed “ Significant Compliance ” and requires “ F urther E ngagement ” with the M inistry to identify possible challenges and to see what help that could be rendered on the part of the ACC in mitigating the challenges . The follow - up monitoring exercise revealed a positive compliance shift of 2 6 %, that is , from 60% in the baseline monitoring in October 2021 , to 8 6 % in the follow - up monitoring in May, 2022. This means the Ministry’s M anagement took the verbal warning issued to them seriously by ensuring that a significant amount (6 3 out of 73) of the ACC SPRR had now been full y implemented, there by moving from just being a Moderately Compliant M inistry to a Significantly Compliant one.

28. 23 in place for ICT system for digitalizing the records system in the ministry However , an immediate solution was put in place by providing external drive with two (2) terabytes as a backup system for the unit. Quite apart from that there is an electronic management system at the Ministry of Finance that back up all financial transaction system. 12 Monthly bank reconciliation be conducted strictly. Monthly Bank Reconciliation be done for all bank accounts operated by the Ministry High No bank reconciliation was done for all the accounts for the period under review Monthly Bank Reconciliation are done for all bank accounts operated by the Ministry Verified reconciliation reports. Monthly Bank reconciliations are now done for all the five Bank Accounts maintained by the M inistry. 100% 100% 13 There should be segregation of duties in the Finance and Account department with regards to authorizing banking transaction and monitoring of banking reconciliation. Bank transactions Authorization and the Review of Bank reconciliation Statement to be segregated. High No segregation of duties in the Finance and Account department with regards to authorizing banking transaction and monitoring of banking reconciliation Bank transactions authorization and the review of bank reconciliation statement is segregated Verify the units and department in line with their duties and responsibilities. Clear segregation of duties has now been introduced at the Financ e Department with separate staff responsible for the preparation, review, and authorization of all documents. 100% 100%

46. 41 in writing. bidding process. examined by the Monitoring Team. 72 The Ministry should recruit additional staff with requisite qualification and experience and conduct pre - audit.  No. Of additional staff with requisite qualification and expertise recruited.  Proportion of Pre - audit conducted. High The U nit was under staff, did not conduct pre - audit and have not conducted a holistic audit of the M inistry. One (1) additional Procurement staff recruited.  Staff list  Attendance list  Payroll Audit and pre - audit reports The One additional Procurement Officer has been recruited to support the senior Procurement Officer. 100% 100% 73 The Procurement Unit should always communicate in writing to all bidders whether successful or not. % Of unsuccessful bidders that are debriefed at the end of any bidding process. H igh The Procurement Unit had never communicated or debriefed, informed the unsuccessful bidder(s) in writing. 100% of unsuccessful bidders informed/debriefed at the end of every bidding process.  Bid register  Way book (Letters)  File copy The U nit now communicate in writing to unsuccessful bidders and debrief them. Evidence of letters written to unsuccessful bidde rs were examined by the Monitoring Team. 100% 100%

26. 21 of audit report the monitoring team. 7 The Internal Audit Unit must be involved in physically verifying deliverables from initiation to completion to ensure effective and efficient management of public funds. % Of goods delivered that are verified by the Internal Audi. High Audit Unit is not involved in the verification of goods procured 100% of goods procure and delivered must be verified by the Internal audit. Verify certificate of verification. Internal Audit Unit now verifies all goods procured and delivered to the Ministry 100% 100% 8 Management of the ministry (social welfare) in collaboration with the Ministry of Finance and the Auditor General’s office for a review of the audit manual. The Internal Audit Manual to be Reviewed by Management in collaboration with Ministry of Finance and the Audit Service Sierra Leone. High Outdated audit manual used as a guiding tool for auditing in the activities of Ministry. A reviewed Internal Audit Manual. Physical verification of review plan. The Internal Audit Manual is currently being reviewed by the Directorate of Internal Audit at the Ministry of Finance. Though being a draft but it is now used by the Auditors for referencing. 5 0% 90% 9 The Audit Unit should conduct regular audit on project in the ministry. # Of project audited by the Internal Audit. High No Audit has never been conducted on projects in the entire Ministry since 2015. 100% of the projects are audited by Internal Audit as least twice per year. Physical verification of audited report on projects. Internal Audit Unit of the Ministry of Social Welfare completed a review of the Government counterpart f unding for the second and thir d quarter of 2020 for the Post Ebola Recovery Social Investment Fund Project and a report submit quarter of 2020 for the Post Ebola Recovery Social Investment Fund Project and a report submitted. Also form part of the plan for 2021 audit 0% 100%

30. 25 administrative unit of the ministry. Unit. undertook the procurement of fuel for the Ministry and performed the task of allocating and distribution of fuel to staff members handled by the Administrative Unit. Administration Unit, supervised by the Permanent Secretary (PS). 18 Management should make recommendation to PSC/HRMO to incorporate into the mainstream supportive volunteers of the Ministry/ the Administrative head should consider formalizing the status of volunteers into a contract agreement. # Of volunteer incorporated into permanent service of the ministry. High We discovered that the Ministry had lots of volunteers as most of them had served in various capacities for over ten years. 100% of volunteers are incorporated into the permanent service. Verify the process of formalizing volunteer’s status. Currently, the ministry does not have any volunteer. Since the Ministry do es not have the authority to recruit, all volunteers have been stopped. HRMO has however recruited one of them as the HR Manager in the Ministry of Gender and Children affairs. 100% 100% 19 We recommend that MSWGCA should seek the assistance of the ESO/HRMO to conduct staff head count to determine the accurate number of staff and reconcile the data with the payroll information. A staff head count to be conducted by the Ministry High observed that there were issues of over staffing in the Ministry as the payroll data on staff does not reconcile with the staff list provided by the Ministry A staff Head Count is Conducted. Verify updated staff list and reconcile payroll. The staff head count has not been conducted. However, in 2019, the Mini stry of Social Welfare, Gender and Children’s Affairs was divided into two Ministries (Unbundled) by the Government and some of the staff transferred to the new Ministry. This step however resolved the issue of overstaffing in MSWGCA. 100% 100%

14. 9 Table 1 : Summary of Compliance trend analysis of the MoSW BASELINE MONITORING FOLLOW-UP MONITORING No Department/Unit # of Recommendati ons Proffered # of Recom. Fully Complied With Baseelinee Compliancee Score (%) Baseline Outstanding Rcommndations Recommendati ons Fully Complid with Cummulative Rcommendations fully Complieed With Follow-up Compliancee Score (%) Follow-up Outstanding Rcommndations 1 Internal Audit 10 3 30% 7 4 7 70% 3 2 Financial Management 3 3 100% 0 0 3 100% 0 3 Human Resource Administration 9 5 56% 4 4 9 100% 0 4 Administration 8 2 25% 6 4 6 75% 2 5 Office of Chief Social Service 4 2 50% 2 2 4 100% 0 6 Planning, policy and Research Directorate 3 1 33% 2 0 1 33% 2 7 Monitoring and Evaluation Unit 1 1 100% 0 0 1 100% 0 8 Social Welfare Directorate 5 5 100% 0 0 5 100% 0 9 Remand home Kingtom 3 1 33% 2 1 2 67% 1 10 Budgeting & Procurement 3 2 67% 1 1 3 100% 0 11 Stores Management 7 6 86% 1 0 6 86% 1 12 Asset Management 2 0 0% 2 1 1 50% 1 13 Hajj Pilgrimage 6 4 67% 2 2 6 100% 0 14 Procurement 9 9 100% 0 0 9 100% 0 Totals 73 44 60% 29 19 63 86% 10

34. 29 30 Management should ensure that logbooks are available for all vehicles in the Ministry and drivers are be trained on how to use the logbooks and hence ensure compliance % Of vehicles with Logbooks. # Of drivers trained in the use of Logbooks. High The use of logbook is not practice in the ministry that will indicate vehicle movement of the Ministry’s Operational vehicles are with up dated vehicle movement logbook. Verify vehicles with Logbooks. Verify Training attendance List of drivers. The use of Vehicle logbook has not been introduced at the ministry . Though , a letter of request for logbooks to be supplied to the ministry has been sen t to th e Sierra Leone Roads Transport Corporation ( SLRTC ), but not yet delivered. 0% 100% OFFICE OF CHIEF SOCIAL SERVICE Recommendations Indicator Impor tance Baseline situation/ Challenges Target Means of verification (MOVs) Comments/Suggestions Base line Score (%) Current Progress Measure 31 The Chief Social Service Officer (CSSO) should ensure proper supervision and a report of activities undertaken by the various directorates # Of activities reported by the various directorates. High No reports for activities undertaken by the various directorates 100% of activities undertaken by the other directorates are accompanied by Monthly, quarterly, and annual report Verify report provided by the various directorates. All Directorates/directors that are under the supervision of the Office of the Chief Social Officer ( CSSO) and Regional Offices now submit periodic reports on their various activities to the CSSO, mostly on soft copies and maintained on the CSSO email. The Monitoring for Compliance Team advised the CSSO to create folders for each Directorate and regio nal Office, downloaded each report and store same on the related folder. The CSSO was further advised by the Monitoring team to back up all reports received on an external drive. 100% 100%

40. 35 stuff procurement of goods and food stuff. available to the branch offices and food stuff. Institutions. rather conducts procurement through framework , where all requests made by all offices and departments were incorporated during the budget processes, at this point branch offices are included/ invo lved in the procurement process. 49 Provide Impress for branch Offices for the day to day running of their branch offices. Quarterly Impress is provided to the branch Offices. High No Impress is Made for the day to day running of the Branch Offices and other Departments. Quarterly Impress is provided to all branch offices. Verify PET form of impress provided to branch/regional offices. Just as in the baseline monitoring, sending of impress to Branch Offices was still not frequent . It depends on the amount and frequency of impress received from the Central Government. Impress was sent to Regional Offices in 2020 but not in 2021 as only One Month Impress has been received by the Ministry since the start of 2021. 60% 6 5% STORES MANAGEMENT Recommendations Indicator Impor tance Baseline situation/ Challenges ACC’S Target Means of V erification (MOVs) Comments/Suggestions Baseline score (%) Current Progress Measure 50 P roper Stores Management system with the requisite documentary tools be established at the institution A Stores Management Policy be developed. High No proper Stores Management system with the requisite documentary tools in the institution An approved Stores Management Policy is implemented. Verify store accountability tools and usage. The Ministry is using the “General Store Rules” designed by Government and Managed by Ministry of Finance. All Ministries are using the General S tores Rules in the Management of their stores. 100% 100%

31. 26 20 There should be a system for the regular monitoring of employee performance, and for maintaining records of performance reviews. Develop a Monitoring A semi - annual staff appraisal system be implemented. High Staff performance appraisal has not been carried out over the past years. A semi - annual staff appraisal system is in place. Verify monitoring schedule for employee performance A Performance Appraisal Committee that now regularly monitors/reviews employee performance, has been established . 50% 100% 21 The appraisal process at the Ministry should provide training needs for staff. Training Needs Section be included on the staff appraisal system. High The appraisal process at the Ministry does not facilitate training needs identification and assessment for staff. Training Needs Section Included on the Appraisal system. Verify staff appraisals The Staff Appraisal form introduced in 2020, provides for the identification of training needs. The training needs sections of the form was also comple ted by staff in 2020. Additionally, there is now evidence of Management (Staff Assessment Committee) discussing and making staff training decisions based on the training needs identified by staff. 80% 100% 22 The ministry to provide relevant capacity training on staff. # Of staff trained on relevant skills of the job. High No capacity training program for staff and most on requisite skills & knowledge 100% of the staff to be trained and should be job knowledgeable Verify training report Attendance HR Department has now developed a training plan for the Ministry. The training plan is however constraints with as the ministry has not received its 1 st & 2 nd quarters allocation as at the time of the follow - up monitoring exercise in May 2022 . 0% 90% AREA OF FORCUS: ADMINISTRATION

32. 27 Recommendations Indicator Impor tance Baseline situation/ Challenges Target Means of verification (MOVs) Comments/Suggestions Base line Score (%) Current Progress Measure 23 Management should ensure that a responsible officer be appointed to maintain inventory control system in the Ministry A staff be appointed to and maintained the Inventory Control System of the Ministry. High No designated staff assigned to maintain inventory of the Ministry's asset. A staff is appointed and in charge of the Inventory Management System of the Ministry. Physical verification of personnel. Appointment letter of personnel Personnel file An Admin Office has been recruited and now managed the inventory and assets of the Minis try . The Ministry now maintains an asset register. 100% 100% 24 Policies should be developed on assets management An asset Management Policy be developed approved and implemented. High No policies or procedures to guide the management of assets An approved assets Management Policy is implemented. Verified approved policy document A Policy or guidelines on asset Management has been developed by the Ministry and approved . The management of all the asserts on the developed policy. 0% 100% 25 The M inistry to Maintained updated asset register An up - to - date asset register be maintained. High No asset registers to trace the movement of assets and its codification An up dated asset register is maintained. Verify asset registrar. The Ministry now maintained an Asset Register in a soft copy form that captures all the assets of the Ministry at head office. Also, all assets at head office ha ve been coded indicating locations, user, and code However, just as previously the asset register does not have columns for date of acquisition/purchase. 80% 90%

37. 32 inmates as at the monitoring period September 20 21 compared to the 30 as at 2020 (The systems Review Period). 39 We recommend that a policy on the procedure for the admission and release of inmates be formulated with emphasis on paperwork and to whom they are released A policy on the Admission and Release of inmates be developed, approved, and implemented. High No policy or procedure on the admission and release of Inmates. An approved Policy on the admission and release of inmates is implemented Verify policy on procedure admission. A policy/ guideline on the administration of the remand home has now been developed and operationalized . 65% 100 % 40 The Ministry should conduct monthly and quarterly supervision for the Remand Home and other similar institutions under its control. # Of supervision conducted on Remand homes and other institutions. High The Ministry has failed to effectively carryout supervision subsidiary institutions to the Ministry Monthly supervision of Remand homes and other Institutions Verify monthly and quarterly report of supervision. Just as on the baseline monitoring exercise, supervision and monitoring was claimed to have been done by the department and the ministry in 2020 , but there was no supervision or monitorin g report to confirm this claim. 75% 75% MONITORING AND EVALUATION Recommendations Indicator Impor tance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Comments/Suggestions Baselin e score (%) Current Progress Measure 41 The M&E unit should ensure a routine and effective monitoring of projects and other activities. # Of project monitored in the ministry High The unit has not been conducting no monitoring of projects and other activities of the Ministry pursuant to its mandate. 100% of the projects in the Ministry are monitored. verify Monitoring report The Monitoring and Evaluation Unit now monitors the Only Project (PERSIV) currently executed by the Ministry. Project monitoring reports are now sent to the CSSO on a M onthly basis. These were verified by the Monitoring Team of the ACC. 100% 100% SOCIAL WELFARE DIRECTORATE

27. 22 9 The Audit Unit should conduct regular audit on project in the ministry. # Of project audited by the Internal Audit. High No Audit has never been conducted on projects in the entire Ministry since 2015. 100% of the projects are audited by Internal Audit as least twice per year. Physical verification of audited report on projects. Internal Audit Unit has now completed an audit of the Post Ebola Recovery Social Investment Fund Project (PERSIFP) , a government counterpart funding for the second and third. quarter of 2020 . That was the only project implemented by the MoSW . 0% 100% AREA OF FOCUS: FINANCIAL MANAGEMENT Recommendations Indicator Impor tance Baseline situation/ Challenges Target Means of V erification (MOVs) Comments/Challenges Base line Score (%) Current Progress Measure 11 The Finance unit should keep soft copies of its records and create a backup system to avoid loss of information  The Ministry to digitalize its records.  A back - up system be set - up for the digitalized records. High Financial records were not available for the period under review  A digitized records system is established.  A back - up system is set - up for the digitalized records. Verified established digital an d backup systems. Financial records are now maintaining and stored in both hard and soft copies at the ministry’s headquarters. Additionally, records of all financial transactions (Payment and Receipts) are also stored and backed - up at the Ministry of Finance IFMIS Accounting System. The Finance Department at the Ministry’s Head Quarters also has three external hard drives where all financial records are now stored as a form of back - up. Financial documents were available and examine for the period 2018 - 2021, there has been an infrastructural budget 100% 100%

36. 31 recruitment process was underway. 36 Trained M&E Officers should be recruited # Of trained M&E officer recruited High There is no trained and qualified Monitoring and Evaluation Officer 3 trained M&E personnel are recruited Verify personnel files. The Ministry has now engaged the HR department for an increase in the number of staff in the department. Also, 4 Monitoring and Evaluation (M&E) positions have been advertised and the recruitment process was underway. 50% 80% 37 The Directorate should develop a strategic plan and should endeavour to prepare an annual work plan every year . A Strategic Plan be developed Annual work plan be developed. High The Directorate operates with no Strategic Plan or Operational Manual to guide or direct its focus. No annual work plans were presented to the review team.  An approved strategic plan is implemented  An approved annual work plan is implemented. Verify annual work plan and strategic plan There is now an approved strategic plan in place. Annual work plans are n ow also developed and implemented based on available resources 100% 100% REMAND HOME KINGTOM Recommendations Indicator Impor tance Baseline situation/ Challenges Target Means of verification (MOVs) Comments/Suggestions Baseline Score (%) Current Progress Measure 38 The Ministry should engage the judiciary on ways of ensuring speedy trial of juveniles in detention. T he Judiciary to be engaged by the Ministry on speeding up the trials of juveniles I detention. - % of juveniles in detention whose trials have been concluded. High juvenile offenders spent more time in remand than the three months period  An engagement between Ministry and the Judiciary on speeding up the trials of juveniles in detention.  The trials of at least 50% of juvenile in detention are concluded. Verify established protocols The Ministry of Social Welfare has engaged the Ministry of Justice on this and there is now a “Special Court’ at Pademba Road Court # 7 intended to speed - up the trial o f juveniles. The Trial rate is out of the control of the Ministry of Social Welfare but the Court. At least a 50% trial rate has been achieved by the “Special Court” in one year (2020 to 2021). There were 15 100% 100%

39. 34 The UN Transnational organized crime has been domesticated as ‘’Anti Human Trafficking Act’, and the convention on the Eliminatio n of all forms of disabled women, domesticated as Gender and Justices Law. 45 Enacted the Laws/ Policy on Disaster Risk Management and conclude the ongoing review of the Acts. The Disaster Risk Laws/Policy be enacted. High There are no laws on Disaster Risk Management and the Anti - Human Trafficking Act 2005 is under review. The Disaster Risk Management Policy /Laws are enacted. - The reviewed Acts published Verify Risk Management Act/Laws The ministry in collaboration with the office of the N ational Security (ONS) has put together a Disaster Risk Management Law enacted by parliament and published 100% 100% 46 A policy to guide the process of giving grants to welfare institutions should be developed with immediate effect An Institutions welfare Grant Policy be developed, approved, and implement. High No policy to guide the process on annual financial support provided by the ministry to welfare institutions. An approved Institution Welfare Grant is implemented. Verify approve policy guide. Eligibility criteria has been developed, approved and now in use in the ministry through the directorate of Social Welfare. 100% 100% BUDGETING & PROCUREMENTS Recommendations Indicator Impor tance Baseline situation/ Challenges ACC’S Target Means of V erification (MOVs) Comments/Suggestions Base line score (%) Current Progress Measure 47 Budget and procurement processes for the institution should be decentralized to allow other department and Branch offices to prepare and submit their annual budget. % Of Departments and Branch Offices that prepare and submitted their independent Budget and procurement plan. High Budget and procurement processes for the institution is centralized at the Ministry with no input from other departments/Unit and stat alight of fices. 100% of departments and Branch offices Submitted their annual budget and Procurement Plans process Verify list of Budget and procurement participants. District offices now submit their input through their relevant directorate at headquarters and a summary of their inputs now incorporated into the directorate budget. 100% 100% 48 The institution must be involved in the procurement process of goods and food Level of involvement of the Institution in the High Contracts entered by the Ministry and suppliers are not made High Level involvement of the Institution in the procurement of goods Verify List of Institution of Representative The ministry does not conduct procurement in a split process 100% 100%

42. 37 must be filled, signed, approved, and forwarded to the Procurement Unit for supply. supported with stores requisitio ns through requisition books approved requisitions. stores issue vouchers. Permanent Secretary. 56 Management should ensure a qualified storekeeper is recruited A qualified storekeeper is recruited High There was no designated storekeeper/ officer with the requisite skill and Know - how to manage and coordinate the operations of the head office store in the Ministry A qualified storekeeper recruited.  Appointment letter  Staff list  Physical verification A graduate has been recruited as a Storekeeper who wit h the support of the system and tools in place, is learning on the job. 100% 100% ASSETS MANAGEMENT Recommendations Indicator Impor tance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Comments/Suggestions Baseline score (%) Current Progress Measure 57 An asset register should be maintained An up - to - date asset register be maintained. High No assets register was kept An updated Asset Register is maintained. Verified Asset Register of all units and department of the Ministry. An “Asst Register “has been developed and updated. 65% 90 % 58 All Assets should be marked/Labeled. # Of Assets that are Marked/ Label High Assets are not marked. 100% of assets are marked/Label Physical Verification of Marked Asset, Asset Listing on offices All the asset inspected in all the U nits and Department in the ministry were marked or coded and updated 0% 100% HAJJ PILGRIMAGE Recommendations Indicator Import ance Baseline situation/ Challenges ACC’S Target Means of V erification (MOVs) Comments/Suggestions Baseline score (%) Current Progress Measure

43. 38 59 A comprehensive financial policy and procedure manual should be developed taking into consideration all aspects of the Hajj process. A Financial Policy be developed, approved, and implemented. High There are no financial policies and procedural manual in place to guide on financial matters An approved Financial Policy is implemented Verify pet forms for allocation The Hajj Committee has finalize d the Standard Operating Procedure for the Hajj; from which the financial and procedural manual was crafted. Both documents were presented to the monitoring team and verif ied. 0% 100% 60 The SOP should be reviewed and include reporting and records management and documentation procedures. % Of documents in the devolved sectors that are properly maintained and managed High The SOP is still in a draft form and is silent on matters of transparency and accountability yet to be operationalized. of documents in the devolved sector are properly maintained and managed Verify documentation and filling The SOP has been reviewed and approved by the Hajj Committee. 0% 100% 61 The Audit Service Sierra Leone (ASSL) and an independent private audit firm should audit the annual Hajj . Hajj Report be audited annually by the Auditor General of Sierra Leone. High The annual Hajj is not audited An annual Audited Hajj Report Verify devolved sectors and office space The A udit S ervice Sierra Leone Audited the 2019 Operations activities of the Ministry in 2020 including the Hajj Activities. 100% 100% 62 The Hajj report should be published for public consumption Annual Hajj Reports be published. High The Hajj report is not published for the public knowledge and consumption. Published Annual Hajj Report Verify the publication of the report to the public on the ministry website. The Hajj reports were distributed to different stakeholders, like the Office of the Vice President. Furthermore, the Ministry has developed a website, so subsequent Hajj reports will be available to public domain through the website. 100% 100% PROCUREMENT Recommendations Indicator Impor tance Baseline situation/ Challenges ACC’S Target Means of V erification (MOVs) Comments/Suggestions Baseline score (%) Current Progress Measure

38. 33 Recommendations Indicator Importa nce Baseline situation/ Challenges ACC’S Target Means of V erification (MOVs) Comments/Suggestions Baselin e score (%) Current Progress Measure 42 All the Units should be staffed with clear line of responsibilities. An organogram be developed, and vacant positions filled. High There was no specialized or designated staff to manage Older Persons and Religious Affairs. An approved organogram implements with vacant positions filled. Verify electronic database Since the Directorate and Ministry do not have the authority to recruit, the Ministry has factored this issue on its manpower p lan. Nevertheless, the directorate has redesignated two staff who are now effectively handling matters relating to Older Persons and Religious Affairs. 100% 100% 43 Operational structures be established with clear mandate to conduct the operations of all the Directorate’s areas of focus Established clear operational structures High No policies and operations manual to guide and direct the Directorate’s operations with regards its five areas of focus Operational Structures established with clear lines of responsibilities and authority. Verify Organogram. Verify Different Directorates and Units. The Ministry and the Directorate now have a clear operational structure with clear lines of responsibilities and authority in carrying out the operations of the Directorate& Ministry. 100% 100% 44 We recommend that all international treaties and protocols pertaining these Anti - Human Trafficking, Disability, Disaster Risk Management, Older Persons, and Religious Affairs, be domesticated and requisite laws enacted % The international treaties on the f ive key focus areas of the Ministry ( Anti - Human Trafficking, Disability, Disaster Risk Management, Older Persons, and Religious Affairs), domesticated and enacted to laws. High Their operations are guided by International Treaties and protocols which are yet to be domesticated 100% of the International Protocol Relating to the five key focus areas of the Ministry ( Anti - Human Trafficking, Disability, Disaster Risk Management, Older Persons and Religious Aff airs), domesticated. Verify domesticated treaties. All International treaties and protocols pertaining to the Five key focus areas of the Ministry ( Anti - Human Trafficking, Disability, Disaster Risk Management, Older Persons, and Religious Affairs), have be en domesticated. For Example, The UN convention on the right of the child has been domesticated as ‘’ The child right act’’, 100% 100%

41. 36 51 A proper stores management mechanism should be put in place. A stores policy is developed and implement High Poor store management mechanism in the Ministry An approved Stores Policy is implemented Stores Policy The Ministry is using the “General Store Rules” designed by Government and Managed by Ministry of Finance. All Ministries are using the General Stores Rules in the Management of their stores. 100% 100% 52 The Stores Officer Should be submitting periodic reports on the status of the store to the CSSO. Quarterly stores report submitted to the CSSO by the stores Officer High No Periodic reports from stores relating the status of stores. Quarterly stores report submitted to the CSSO by the stores Officer Stores Report Periodic Stores report were still not prepared, as the officer in charge was said to have visited the regions on official duties 0% 0% 53 A requisition Book should b e maintained by all Units of the Ministry. The requisition Book must be filled, signed, approved, and forwarded to the Stores for supply. % Of goods supplied from stores supported with stores requisition. High Goods were supplied from the store without stores requisition 100% of goods supplied from stores are supported with stores requisition. Stores Requisition and Stores Issue Vouchers All ( 100% of) stores issues are now supported by stores requisitions approved by the Permanent Secretary. 100% 100% 54 There should be proper records keeping of supplies, utilization, requested, authorized, approved, and accounted. Stores records in respect of supplies, utilization, request. Authorization and approval be maintained (Filed and shelved). High No proper records keeping in the stores Stores records in respect of supplies, utilization, requisition, authorization, and approval are maintained (Filed & Shelved) Verify store accountability tools and usage. Store accountability tools are now available and are b eing used. The team observed that: store received voucher, store issue voucher, Asset Register, Requisition Book, Store Ledger, and Government allocated store rules are in use. 100% 100% 55 A Requisition Book should be maintained by all Units of the Ministry. The Requisition Book % Of goods supplied/issued from stores that are High Gods were procured and supplied without being requested for 100% of goods supplied from stores are supported by Verify approved stores Requisitions and All ( 100% of) stores issues are now supported by stores requisitions approved by the 100% 100%

25. 20 the Ministry. prepared still only conducted at Headquarters in Freetown, a concept note has been forwarded to the Permanent Secretary (PS) requesting the conduct of regional offices Audit by Internal Audi, the proposal now awaits the availability of funds for approval as the ministry has not received its 1 st & 2 nd quarters allocation as at the time of the follow - up monitoring exercise in May, 2022 75% 80% 4 Audit queries MUST be addressed with utmost importance and prompt action must be taken accordingly # Of audit queries responded to and actioned. High Queries in the audit reports (Internal & External) were adequately addressed. 100% compliance with audit quarries forwarded to the M inistry Verify management response audit of queries. Audit queries are now significantly responded to by management. Evidence of Management response to some of the audit queries were made available to the M onitoring T eam. 0% 85% 5 The Ministry should provide the needed financial resources for the Audit Unit to be able to execute its plan according to their mandate % Of audit budget provided for audit activities High Limited resources to execute the activities in the audit plan. 10% of the ministry's annual budget should be given to audit Verify % of budget allocation to audit for audit activities. A concept note has been forwarded to the Permanent Secretary (PS) requesting the conduct of regional offices Audit by Internal Audi, this now awaits the availability of funds for approval 75% 85% 6 There should be an audit committee to institute oversight and accountability in audit queries. An Audit Committee be established # Of audits conducted and overseen by the committee . High No Audit Committee in to provide actionable insights to oversee and improve financial practices and reporting. An effective Audit Committee be established. Verify the list of audit committee members Verify action of audit committee members An Audit committee has been established. The committee has met and discussed Audit issues and concerns three times . Minutes of audit committee meetings were verified by 50% 100%

29. 24 AREA OF FORCUS: HUMAN RESOURCE AND ADMINISTRATION Recommendations Indicator Impor tance Baseline situation/ Challenges Target Means of V erification (MOVs) Comments/Challenges Base line Score (%) Current Progress Measure 14 The Ministry should advocate to the appropriate authorities for the recruitment of additional staff in the HR department # Of technical staff recruited for the department. High The Human Resource Unit is understaffed with only one personnel. Considering the volume of work in the Ministry, Additional HR staff are recruited. Verify the plan, and number of staffs recruited. One additional staff has been recruited by HRMO in the HR Department of the Ministry. Additionally, one staff has been redeployed from Admin Department to HR Department to support the HR function. 100% 100% 15 HR Unit should ensure that an Attendance Register is properly monitored supervised. # Of employees that signed attendance book on time A staff attendance register be maintained by HR. High No proper supervision of entries of staff attendance and movement into the register as most staff do not sign it attendance register. A staff attendance Register is maintained by HR Verify staff list and attendance book An attendance Register is currently maintained and supervised. Staff now signed the register under the supervision of the HR Department. 100% 100% 16 The HR and Administration Department should exclusively handle all staff matters, including staff personal files, and they should ensure that such records are regularly updated to effectively support payroll. % Of staff records handled by the HR Department. High staff personnel files were not properly maintained and lacked relevant documentations 100 % of staff records are handled by the HR Department. Verify HR files and payroll At Head Quarters (Head Office) all personnel files had been updated. However, the HR Manager indicated that t here are still challenges in the maintenance of personnel files in the region al offices . 33% 90% 17 The management of fuel should be handling by the Fuel be managed by the Administrative High It was observed that the HR Unit solely Fuel management is Verify all fuel managemen t tools Fuel is now being managed by the 100% 100%

35. 30 32 An effective project management policy and mechanism should be developed A Project Management Policy be developed, approved, and implemented High No effective mechanisms in place to effectively monitor the implementation of projects An approved Project management policy is implemented. Verify management project policy A Project Management Policy (PMP) has been drafted by the Ministry but not yet finalized, nor approved neither implemented. However, all projects are now closely monitored by and reported to the CSSO . 85% 95% 33 An e ffective Monitoring Should be Introduced on Project Activities # Of Project Monitoring Conduct. High No Monitoring reports on the Status of Projects. 1 Monitoring Report Per Quarter of all Projects undertaken by the Ministry. Verify Monthly Reports. All Projects currently executed by the Ministry example the Post Ebola Recovery Social Investment Fund (PERSIF) are closely monitored and reported on a Monthly basis. 100% 100% 34 Management should ensure the effective auditing and monitoring of allprojects. A Project Management Policy developed and implemented. High The sum of One billion nine hundred million Leones (Le 1,900,000,000) provided for and expended on the SLAES project was not effectively monitored and audited to ensure effective accountability. An approved project management Policy. Verify project policy and internal audit reports on projects. A Project Management Policy has now been developed, approved, and being implemented. Also, Internal Audit now track audit all areas of operation of the ministry including project to ensure effective transparency and accountability 0% 10 0% PLANNING, POLICY, AND RESEARCH DIRECTORATE Recommendations Indicator Impor tance Baseline situation/ Challenges Target Means of verification (MOVs) Comments/Suggestions Baseline Score (%) Current Progress Measure 35 The # of staff in the Directorate should be increased to conduct their functions # Of staff additional staff. High The Directorate is understaffed At least One additional staff increase in each of the three Units. Verify the One Additional Staff in each of the Units. The Ministry has now engaged the HR department for an increase in the number of staff in the department. Also, 4 Monitoring and Evaluation (M&E) positions have been advertised and the 50% 80%

33. 28 26 The Permanent Secretary should ensure that authority for the transfer of assets from one place to another are strictly adhered to An asset movement policy be developed, approved, and implemented. High Movement of furniture and other office equipment with no authority or proper documentary evidence. An approved asset movement policy is implemented The Permanent Secretary should ensure that authority for the transfer of assets from one place to another are strictly adhered to The Ministry has introduced an Asset Management Form which now on the approval of the Permanent Secretary informs the movement o f assets from one location to another. 100% 100% 27 The Ministry should be provided with vehicles and other forms of transportation to facilitate operational activities # Of vehicles provided to the ministry for operations High Limited Number of vehicles in the ministry for operation. At least 5 additional in the ministry provided to the Ministry. V erify the Number of vehicles increase in the ministry. Since 2015 when the last vehicle procurement was done, no additional vehicle has been provided to or procured by the Minister. Th e procurement of 2 vehicles has however been factored in to the 2022 budget as this is out of the control of the Ministry. 0% 50% 28 We recommend that routine maintenance of assets to be done to increase their useful economic. # Of faulty / damaged asset maintained. High No Routine maintenance of asset of the ministry 100 % of the faulty / damaged vehicles are maintained. Verify maintenance certification form, Maintenance assessment form. Job completion certificate. Regular / routine maintenance is now done on ( faulty/damaged ) vehicles as and whe n needed. 0% 100% 29 Non - operational vehicles parked at the garages be returned and their disposal process be done through the appropriate channel. % Of operational vehicles packaged at the garage maintained. % Of unserviceable vehicles disposed of using the appropriate channel. High Huge number of Ministry Non - operational vehicles parked at the garages without disposal. 100% of operational vehicles in the garage maintained. 100% Non - Operational vehicles disposed through the appropriate channel. Verify non - functional operational vehicles data The ministry has a total of 9 operational vehicles at the garaged according to the asset database examined by t he Monitoring Team. A board of survey has been established for the disposal of these vehicles. 0% 80%

45. 40 6 7 The Procurement Officer should prepare a standardize procurement plan as prescribed by the Act A standardized procurement plan prepared. H igh The review team did not access any procurement plan for the periods 2016 - 2018 (inclusive) as prescribed in S29 (2) above. All that were provided to the team were procurement activities completed in 2019. An annual approved procurement plan implemented.  Procurement plan There is now a standardize and operationalize procurement plan in place prepare by the pro curement unit and endorsed by the chairman of the procurement committee. 100% 100% 68 Management should ensure that the Ministry complies with sections 125 (1) of the Public Procurement Regulation 2006 Rate of Management Compliance with sections 125 (1) of the public procurement regulation 2006 H igh All LPOs were prepared and issued by the Account department instead of the Procurement Unit as prescribed in the relevant procurement instrument. 100% Management Compliance with Section 125(1) of the public Procurement Regulation 2006 LPOs The U nit now generate s and issue s LPOs on all procurements in compliance with procurement Laws 100% 100% 69 The Account department should relinquish the function of preparing and issuing of LPOs Account department relinquished the function of preparing and issuing of LPOs The account department relinquish the function of preparing and issuing of LPOs LPOs The Account department has relinquished the issuance of LPO in accordance with the Law. LPOs are now generated and prepared by the Procurement Unit. 100% 100% 70 The Procurement Unit should ensure all procurement activities are files and shelved. % Of procurement activities that are filed and shelved. H igh Proper filing system of procurement documents was not maintained. 100% of procurement undertaken filed and shelved Procurement documents Procurement Documents for all procurements undertaken are n ow properly filed , shelved and are easily accessible. 100% 100% 7 1 The Procurement Unit should always communicate in writing to all bidders whether successful or not. % Of unsuccessful bidders that are debriefed at the end of any bidding process. H igh The Procurement Unit had never communicated or debriefed, informed the unsuccessful bidder(s) 100% of unsuccessful bidders informed/debriefed at the end of every  Bid register  Way book (Letters)  File copy The unit now communica te s in writing to unsuccessful bidders and debrief them. Evidence of letters written to unsuccessful bidders were 100% 100%

24. 19 8.0 ACC COMPLIANCE PROGRESS ASSSSMENT MATRIX (ACCCPAM) YEAR OF REVIEW - 2020 FOLLOW - UP PROGRESS ASSESSMENT MONITORING FOR COMPLIANCE TOOL 1. Recruits more qualified staff with expertise in audit skills in the ministry through the appropriate Ministry and Department # Of skilled and qualified Internal auditors recruited High The team observed that there are Limited staffs in the Audit Unit to undertake audit functions in the entire Ministry. 2 Additional Qualified and experienced Internal Auditors are recruited. Verify recruitment plan Check recruited personnel files Physical verification of personnel The Internal Audit unit now has three (3) staff with the capacity to fully conduct audits across the operations of the Ministry of Social Welfare. 75% 100% 2 The Audit Unit should conduct pre - auditing to ensure value for money # Of pre - audited conducted by the Internal Auditor High The Unit is not involved in pre - auditing but only conducts post auditing that is limited to certain activities and transactions. One Report quarterly Inspect copies of Audit report. The Mandate from the Directorate of Internal Audit at the Ministry of Finance does not provide for Internal Auditors to engage in Pre - Auditing. The Internal Audit Unit must b e involved in physically verifying deliverables from initiation to completion to ensure effective and efficient 100% 100% 3 There should be a holistic audit in the Ministry. # Of units/departments audited in the Ministry. # Of activities audited in Medium There were no indications of conducting a holistic audit in the Ministry. An annual audit report incorporating all departments is Trace each department to its departmental/unit audit report. Ve ry little progress has been made on this recommendation. In that, though Internal Audits are Description of Progress No Compliance Moderate Compliance Significant Compliance Full Compliance Score Range (0% - 49% ) (50% - 79% ) (80% - 89% ) (90% - 100 %) Color Code Area of Focus INTERNAL AUDIT Anti - Corruption Objectives Institute T ransparency and A ccountability P rinciples in the M anagement of P ublic F unds Recommendations Indicator Impor tance Baseline situation/ Challenges ACC’S Target Means of V erification (MOVs) Comments/Challenges Base line Score (%) Current Progress Measure

44. 39 6 3 The Ministry should recruit additional staff with requisite qualification and experience and conduct pre - audit.  No. Of additional staff with requisite qualification and expertise recruited.  Proportion of Pre - audit conducted. High The unit was under staff, did not conduct pre - audit and have not conducted a holistic audit of the ministry. One (1) additional Procurement staff recruited.  Staff list  Attendance list  Payroll  Au dit and pre - audit reports The One additional Procurement Officer has been recruited to support the senior Procurement Officer. 100% 100% 6 4 The Procurement Committee shall be at the helm of all procurement activities undertaken and should be given the necessary support to be effective and efficient in the discharge of their responsibilities. Insert: % of procurement that goes through the Procurement Committee. High No evidence of procurement minutes neither any correspondence from such Committee regarding approvals for procurement activities undertaken 100% of procurement went through the Procurement Committee  Procurement documents  Minutes of procurement committee meeting All procurement now goes through the procurement Committee. Minutes of procurement committee members meeting relating to procurements made in 2021 by the Ministry were verified. 100% 100% 6 5 Regularization of the status of voluntary staff who have worked in the Ministry for over seven years. % Of voluntary staff who have worked for over seven years in the Ministry that have their status regularized. High Procurement functions were carried out by a senior procurement officer and volunteers (untrained personnel not recognized by the Human Resource Management Office) with little knowledge in procurement The status of 100% of voluntary staff who have worked in the ministry for over seven years is regularized.  Staff list  appointment letters The procurement units have been regularized by recruiting a Procurement Officer in addition to the Senior Procurement Officer. The only volunteer that was attached to the Procurement Office has now been recruited and posted as the Procurement Officer at the Ministry of Gender and Children’s Affairs 100% 100% 6 6 Management should ensure before an employee leaves his/her office upon transfer and or retirement, a detailed hand over note be submitted to the Permanent Secretary. % Of employees that submitted handing over notes when transferred or retired. H igh For the periods under review (2016 - 2018), no handing over notes was provided and /or files were found in the Unit. However, there is a handing over note submitted to the current SPO. 100% of employees leaving Their post either on transfer or retirement sub mitted detailed handing over note.  Transfer and retirement lists  Handing over notes All staff leaving an officer either by retirement or posting / redeployment, now submit handing over notes before proceeding on retirement of to their new location. 100% 1 00%

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