ANNUAL REPORT FOR 2014
2. ANTI-CORRUPTION COMMISSION
7. 5 According to a Global Integrity Report recently published, the Sierra Leone legal framework for addressing corruption is 'very strong'. However, the rule of law and law enforcement are described as moderate for reasons such as government interference with public law enforcement agencies, vague and ineffective regulations governing the acceptance of gifts by public officials, and ineffective conflict of interest regulations, among others. The Global Barometer Report of 2013 rated Sierra Leone highly on bribery. However, the ACC, with collaboration of the Office of the Chief of Staff and the Millennium Challenges Cooperation Unit (MCCU) in a positive response launched the nation-wide “Pay No Bribe” campaign. The “Pay No Bribe” campaign is aimed at reducing corruption in key services e.g. health, education, water and sanitation, and power services. It will enable citizens to report requests or payment of bribes, using technology innovatively. The Campaign targets research to establish baseline data on petty corruption and roll out the management of public perception on corruption. Fighting corruption is a sine qua non. Not tackling corruption at this stage of Sierra Leone’s development will store up problems that will re-emerge later. Thus focusing on key basic services at the local level will alleviate the impact of corruption for the poorest people, and complement work being done at the national level, including support to the ACC.. Over the last five years the ACC monitored public officials through the collection and verification of annual asset declarations. All public servants are required to file an asset disclosure form, although these declarations are not made public. The ACC can take officials to court for failure to declare. In 2008, when the law was introduced 17,000 forms were received by the ACC and in 2012 the number increased to 25,000. There is now clearly increased compliance with the Asset Declaration regime from the public sector and verifications have led to prosecutions. Recently, a judgment issued by the High Court by the Hon. Justice M.A. Paul in the matter of Solomon Katta et al. witnessed convictions for unexplained wealth and failure to declare Assets to the ACC. This is a landmark judgment as it is the first of its kind in the sub-region. Since 2008, the ACC has recovered monies stolen from the Government in the tune of over 4million United States Dollars made payable to the Consolidated Revenue Fund. As we anchor the successes of the ACC, there are still some major challenges which include the on- going reform of the Judiciary, and the negative perception regarding the levels of corruption both in the public and private sector. The judiciary should be given more independence and initiatives encouraged on issues relating to corruption. We are emboldened to appeal for the establishment of Special Courts for Corruption. The Ugandan experience has shown huge successes with these type of Courts. They have registered record number of cases timely completed and convictions on the rise with quality judgments. Certainly, specialization has led to greater competency and efficiency. Uganda has made gains in the Corruption Perception Index of Transparency International as a consequence. Similarly, even in Sierra Leone, there’s no gainsay on the emerging benefits of the setting up of the Fast Track Commercial Courts. Like these Courts, the Special Courts for Corruption will attract judicial proficiency and public goodwill. The establishment of Specialized Courts for Corruption will usher in a breath of fresh air without pollutants of suspicion of judicial bias, or prosecutorial persecution. Thus, the blindfold on the eyes of justice could be removed and scales could be held on the balance. Indeed, Sierra Leone is a small country that has taken elephant strides in the fight against corruption and emboldened with the spirit of a lion as shown in the National coat of arms. Even the internationally acclaimed Transparency International, has recognized these strides. Sierra Leone since 2010 has climbed 39 spaces upwards from the bottom rung of the Corruption Perception Index. Unarguably, there’s more to be done. Together with the political will and the people, who have shown the resilience to keep up with the fight, the battle shall be won. Interestingly, even the Global Barometer Report of 2013 acknowledged that over 85% of the respondents surveyed, now know where to report corruption and 90% of them expressed willingness to join the fight. Together we can fight corruption!
5. Page iii Commissioner’s Foreword............................................................... ...................................... 4 iv. Statement from the Chairman Advisory Board .............................. .................................. 6 v. Briefs of the Commission (Mission, Vision, Core Values, Mandate).................................. 8 vi. Executive Management Team........................... ................................................... ..... 9 vii. Members of The Advisory Board.................................................. ................................... 10 1. Office of the Commissioner.................................................... ........................................... 11 NACS Secretariat................................................................................... ........................... 11 Report Centre........................................ ................................................... ............. 15 Professional Standards and Assets Declaration Unit..................... ................................ 20 Internal Audit......................................................................................... ......................... 22 2. Administration and Human Resource Department................................ ............................... 24 3. Systems and Processes Review Department................................. ........................................ 32 4. Public Education and External Outreach Department..................... ................................ 38 5. Intelligence, Investigations and Prosecutions Department.... ........................................ 45 6. Finance Department ................................................................................... ............. 49 7. Financial Report 2013 ................................................................................... ............. 50 3 ii. TABLE OF CONTENTS
15. 13 Internalization of the NACS The first step in ensuring effective coordination of the implementation of the strategy is to enhance MDA capacity in fully understanding the NACS and the implementation action plan. As they say Charity begins at home, the first institution that was targeted with this enhancement was the Ant- Corruption Commission. In a day-long internalization session, all Regional Managers and laid on specific sections in the Implementation Action Plan in respect of the major corruption issues identified in the strategy and actions that should be implemented to mitigate these issues. The session also provided the platform for discussion of general and specific issues relating to the NACS documents and the operations of the Secretariat. Periodic Serialisation of the NACS. In addition to this session, the NACS Secretariat has taken the onus to be regularly educating staff Internalization of the NACS by ACC staff
14. 12 process. Therefore, a one-day engagement with Focal Persons was carried out by the Secretariat which attracted most of them. The ACC Deputy Commissioner, who chaired the occasion, highlighted the importance of taking an institutional approach in the implementation of the NACS. He further informed the IMCs that it is a national responsibility in making it a success to implement what the document dictates in terms of improving public service delivery. The first set of the NACS package was distributed to all partners who were in attendance. This included hard copies of the NACS, the Implementation Action Plan and the Abridged Version plus Plates of Compact Disc (CD) containing all the documents. The dissemination of the NACS package was extended to other relevant persons and institutions which were not represented at the launch ceremony. Such dissemination is still ongoing as and when requests are made. Simultaneously with the dissemination exercise was a range of radio and television discussions that were held to explain the NACS d o c u m e n t t o t h e public. These sessions were jointly coordinated by the Public Education Unit as moderators and NACS Secretariat as discussants. Presentation of the NACS 2014-18 to Integrity Management Committe e Focal Persons Figure 1:
30. JOBS RECEIVED FROM THE COMMISSIONER’S OFFICE IN 2014 The 2014 reporting period, like the previous year, was very challenging for the Resource Centre which continues to play its part in the effective and timely production of valuable documents such as reports, brochures, flyers, newsletters, books etc. for the successful implementation of projects and programmes by the various departments. Apart from the 2013 Annual Report which was produced in- house, the unit was also instrumental in the production of the ACC Case Law Report which was printed in-house and given a hard cover case binding by the Government Printing Department. On the whole, although 2014 was a challenging year, there was a big increase in the utilization of the services of the Resource Centre by the departments as compared with the year 2013. The charts and table below give a vivid picture of design and printing activities in the years 2012 - 2013. 28 JOBS RECEIVED FROM THE COMMISSIONER’S OFFICE IN 2012 JOBS RECEIVED FROM THE COMMISSIONER’S OFFICE IN 2013 Figure 16 Figure 17 E. RESOURCE CENTRE UNIT
10. With: Integrity, Professionalism, Coalition building and Independence A corrupt free Sierra Leone which will ensure that the socio - economic needs of its citizens are met 8 v. BRIEFS OF THE COMMISSION
6. iii. COMMISSIONER’S FOREWORD Joseph Fitzgerald Kamara, Esq . COMMISSIOER 4 S ierra Leone signed the United Nations Convention against Corruption (UNCAC) on 9th December 2003, being amongst the first countries to do so, and ratified the said Convention on 30th September 2004. The African Union Convention on Preventing and Combating Corruption. The ECOWAS Protocol on Combating Corruption has also been signed, evidencing full international commitment to the fight against corruption. At the national level, the power to prosecute its own cases continues to draw dividend to the ACC in the fight against corruption. Increased number of convictions and high profile prosecutions signal a new height attained. The year under review, witnessed Parliament enacting the Right to Access Information Act, providing for the disclosure of information held by public authorities or by persons providing services for them and to provide for other related matters. The new law is believed to serve as an important tool to uncover facts to assist in the fight against corruption, and hold officials and institutions accountable. In the wake of legislative developmental trends, the Government, through its ministries, agencies and other public bodies, successfully completed the implementation of the 2nd National Anti-Corruption Strategy (NACS) 2008-2013. The implementation registered a significant gain in the governance landscape, such as for example; ♦ Establishment of Integrity Management Committees (IMC) in 85% of MDAs and 100% of local councils - IMCs provide the support and environment that ensures that the recommended action in the NACS is implemented within a specified timeframe. A culture for addressing corruption and mainstreaming anti-corruption initiatives into the Public Sector is already gradually gaining momentum. Institution-building through Diagnostic Systems Review is another key instrument to mark the baseline of performance tracking in the fight against corruption. In order to create the enabling environment that supports the institutional approach to the fight against corruption. The diagnostic reviews contributed to the promotion of greater efficiency, effectiveness and economy in the operations of management of the different MDAs. The processes were simplified and use of automation encouraged. The strategy also witnessed the introduction of Citizens Service Charters, to promote efficiency of service delivery, active engagement of Civil Society and the Media within sectors of high risk of corruption such as health, energy, agriculture, construction and procurement. Sierra Leone is steadily progressing from fragile to developing status. The country has witnessed three peaceful democratic elections successfully held. The resumption of multinational investment into the extractive industry, especially Iron Ore mining, has boosted economic growth to 15.2% (2012). Another potential game changer within the next decade is the recent Off-shore Oil discoveries. These are developmental strides that demand close monitoring to harness the benefits for the nation state. Invariably, citizens’ expectations of an improved quality of life, and of sharing in the benefits of growth and natural resource extraction, are high. It is imperative to note, that the Government and people of Sierra Leone have completed the development of the 3rd generation roadmap in the fight and control of corruption- the National Anti- Corruption Strategy 2014 - 2018. This new strategy envisages a more coordinated and integrated approach in the fight against graft in both the public and private sectors. It highlights a number of emerging issues which mutually reinforces and aligns the fight with other anti-corruption agencies and policy initiatives. For instance, this new corruption control strategy aligns with the Agenda for Prosperity and builds on the policy triangle of growth, poverty reduction and good governance.
40. 38 4. PUBLIC EDUCATION AND OUTREACH DEPARTMENT Koloneh Sankoh DIRECTOR, P.E.&O. 1. OVERVIEW: K ey among the responsibilities of the Public Education and Outreach Department is the task to heighten public awareness and knowledge on the damaging effects of corruption, solicit support and delineate the benefits of a corrupt free nation. The department in 2014 despite the Ebola crisis exhibited tremendous determination and resolve to achieving its mandate as prescribed in section 7(2) of the Anti Corruption Act of 2008. Scores of public education engagements, community outreach programs, radio and television discussion and publication of anti corruption related article in local and international platforms were undertaken. Significantly also the department increased the institutional partnership drive with the signing of memorandums of understanding with five (5) civil society and good governance oriented groups. They include attitudinal and behavioral change (ABC) secretariat, Tink Salone, Advocaid SL, National Commission for Democracy and Every Child Matters. We wish to acknowledge the immense difference made in the fight against corruption by their participation and contributions. Following the launch of the 2013 National Corruption Perception Survey report, its findings were popularized to enable institutions perceived as highly corrupt to initiate and consolidate internal measures and strategies to control corruption. As a response action to address the high perceived prevalence of bribery in the public sector, as presented in the Global Barometer report, the commission commenced implementation of the European Union funded project of mainstreaming anti corruption initiatives into the civil service with widespread public information and education programs. The department also collaborated with the World Bank and national commission for social action in the implementation of the social safety net project by providing publicity and raising awareness in the four targeted pilot districts. Been acutely aware of the advancement of information technology and the use of social media in the latter part of 2014, the anti corruption mobile application was launched. This is an effective tool for reporting suspected instance of corruption and corrupt practices in real time globally. Similarly the audit of the 2012-2014 communications strategy was successfully conducted and this would inform the development of the next strategy for 2015-2017. The international anti corruption day was commemorated on a low key due to the Ebola situation, with Muslim and Christian thanksgiving prayers. A radio quiz competition was held for JSS and SSS pupils nationwide with attractive school supplies prizes been won. We hope to build this into a regular sustained program to keep the minds of the younger generation focused on the fight against corruption. It is evident from the foregoing that the department recorded major gains in spite of the Ebola epidemic indicating that a lot more could have been achieved otherwise. This we look forward to in 2015. . 2. RADIO/TV PROGRAMMES: Radio and Television commun- ications are amongthe core media used by the Commission to fulfil part of its mandate in section 7 sub-sections 2(o) of the AC Act 2008. This section tasks the ACC to ‘educate the public on the dangers of corruption and the benefits of its eradication and to enlist and foster public support in combating it’. Radio in particular, is a friend of many Sierra Leoneans and as a result information and education through it disseminates far and wide. Remarkably, the year under review saw a very high record of our radio and television broadcasts in all parts of the country. Although the Commission deliberately scaled up in that direction, the level of intensity was also related to implications of the state of emergency which was pronounced in August due to the Ebola Virus Disease (EVD). The declaration of that unavoidable health emergency, prevented other outreach activities, hence the emphasis on radio and TV which are relatively safer. Consequently a
41. 39 Community meeting at York Village (left) & a participant making her contribution Map showing location of communities Figure 19 total of 395 radio programmes and 26 TV programmes were conducted by the Commission in 2014. 3. COMMUNITY MEETINGS: The Commission continues to venture out with anti-corruption messages into communities and town halls in Sierra Leone. Community-based education on corruption issues has proven to be very effective in changing perceptions on corruption and on the seriousness of the Government through the ACC to fight against graft. This is evidenced in the National Corruption Perception Survey 2013 which indicates that over 75% of Sierra Leoneans have confidence in the ACC in the execution of its mandate. Outreach and community meetings also gave the ACC an opportunity to glean from the ideas of the public on the solutions to the fight against corruption in Sierra Leone. In the year under review 44 meetings were held with an average of 75 participants. A view of the communities engaged is indicated in the deep blue shapes inserted in the map of locations where meetings were conducted shown above.
61. 59 Notes to the Financial Statements (continued) Depreciation and Amortisation All non-current assets (excluding Land) are depreciate d on a straight line basis over Their estimated economic useful life using the following annual rates. Full year depreciation is charge in the year of acquisition and none in the year of disposal. Motor Vehicles 20% Office Furniture 25% Office Equipment 25% Office Generator 10% Office Building Refurbishment 20% Intangible Assets 25% Office Building 4.76% (j) Cash and cash equivalent Cash and cash equivalent comprise of cash in hand and deposits held at call with banks. (k) Provisions and Accruals A provision is recognised if as a result of past e vent (s) the Commission has a present obligation (legal or constructive) that can be estimated rel iably and it is probable that an outflow of economic benefits will be required to settle the ob ligation. (l) Sundry Debtors Receivables are recognised and carried at original invoic e amount less an allowance for any Uncollectible amounts. An estimate for doubtful debt i s made when collection of the full amount is no longer probable. Bad debts are written off a s incurred. (m) Sundry Creditors Liabilities for trade and other amounts payable are carrie d at cost which is the fair value of the consideration to be paid in the future for goods recei ved and services rendered to the Commission, whether or not billed to the commission. (n) Income Tax The Commission being a non trading entity is not subjec t to taxation. No tax is therefore provided for in the financial statements.
46. Frequency Distribution Chart of Regular Department al Activities by Region 0 20 40 60 80 100 120 140 160 180 Western Area Northern Province Eastern Province Southern Province Kono Sub-Regional Office 44 Table 22 Thanksgiving marking IAC Day at the Hamdallah Mosque, aimbana Street, Freetown and Ebenezer Methodist Church, Circular Road Freetown. Presentation of Prizes to winners of 2014 IAC Day Radio Qui z Competition
43. 41 Training and partnership are core principles of the Commission in the fight against corruption . Training: The ACC believes in the transmission of information and the acquisition of knowledge in the fight against corruption. In the year under review, a number of the Commission’s partners were 8. TRAINING AND PARTNERSHIP: trained on corruption issues in order to enhance their capacity as they partner in the fight. Some of these institutions included the Environmental Protection Agency (EPA), the SLRTA, GSM and CDMA companies, partners the ACC had MOUs with, and the Sierra Leone Teachers Union in Makeni. The Commission partnered with the Law Society of Fourah Bay College to organize a symposium at the Mary Kingsley Auditorium on the topic:”The Fight against Corruption in Sierra Leone: Challenges and Opportunities in the Jurispru- dence”. This event attracted over 500 participants, mainly students. Photo of banner & participants, at the Law Society Symposium Partnership: The scope of the fight against corruption in Sierra Leone demands more cooperation and collaboration. Having the mandate to lead the fight against graft in Sierra Leone, the ACC has always maintained an atmosphere that encourages alliances. Many more partners where therefore enlisted in the year under review and in particular, a total of 5 Memoranda Of Understanding (MOU) were signed and over 150 partnership meetings held. The MOU’s were signed with the Attitudinal and Behavioral Change Campaign (ABC), Tink Salone, AdvocAid Salone, National Commission for Democracy (NCD) and Every Child Maters (ECM-SL). respondents were confident that the ACC and the Government of Sierra Leone were committed in pursuing the fight against corruption in Sierra Leone. The report was launched by the Governor of the Bank of Sierra Leone, Mr. Momodu L. Kargbo on the 17 th of July 2014 with participants from a wide spectrum of society in attendance. ACC Commissioner signing MOU with Advocaid (left), NCD(centre) & ACC Deputy Commissioner with Tink Salone (right)
36. Initiative (EITI) Report on Sierra Leone in 2012, the Commission took up the initiative, through the P&E Unit to institute an Advisory Panel to critically examine revenue transaction regimes in the extractive sector and proffer recommendations on how to make revenue transaction more transparent, accurate and to empower authorities to be more accountable. Efforts have been made by the Unit to identify and constitute the Advisory Panel and draw up its terms of reference. Also, during the period under review, the Unit, with support from the European Union (EU) engaged management and staff of local councils and district referral hospitals in the development of Service Charters to enhance transparency and efficient service delivery. A total of 10 local councils and three district referral hospitals were identified and the drafts of their Service Charters have been developed and ready Training of Regional Staff on the Formulation and Implementation of Service Charters for publication. The existing Service Charter for the Makeni Government Hospital which was launched in 2012 has also been reviewed. In its 2014 Annual Work Plan, the P&E Unit projected mainstreaming of anti-corruption policies in all government Ministries, Departments and Agencies (MDAs). The aim is to challenge such institutions to develop and implement policies aimed at tackling corruption within their respective purviews. The P&E Unit has, during the period under review, continued to play a leading role by furnishing the United Nations Office on Drugs and Crime (UNODC) Secretariat, vital data on Anti-Corruption agencies in Sierra Leone. There has been tremendous cooperation and coordination in that direction. 2 34 In addition to its cardinal functions the Monitoring and Compliance (M&C) Unit in ensuring compliance to policy and best practice recommendations, also provides baseline information to guide the management of the ACC in taking decisions or review actions on the operations of the SPRD. Activities carried out by both Systems Review and Policy and Ethics Units in MDAs are being monitored by the M&C Unit to ensure compliance to best practices and procedures. Below is the inventory of activities undertaken by the M&C Unit for the year 2014. 1. MONITORING OF DENTAL CLINICS IN THE WESTERN AREA Dental service like any other service rendered by the Ministry of Health is central to the overall functions of the health sector in Sierra Leone. However, based on our findings, the dental section of the Health Ministry has not been given the attention it deserves by health sector authorities. Allocations are inadequate, working equipment are obsolete, dental consumables are in short supply and patients have been bearing the impact of manual surgeries. Previous monitoring engagements with dental operatives across the country in 2012, indicated that gross and deliberate mismanagement of dental revenues in the hospitals existed. C. MONITORING AND COMPLIANCE UNIT
60. 58 Notes to the Financial Statements (continued) (g) Revenue The revenue constitutes all funds accruing to the Commi ssion in the form of budgetary allocation by the Government of Sierra Leone, funds f rom development partners, other income arising from retention (ten percent) from all de bts recovered by the Commission in civil proceedings in the course of its work, interes t received on the Commission’s bank deposits and proceeds from disposal of assets. (h) Revenue Recognition ♦ Revenue grants are taken into revenue on receipt ♦ Capital grants are credited to capital fund and re leased to income statement on a straight line basis over the expected lives of the rela ted asset (s). (i) Property, plant and equipment Recognition and measurement Items of property, plant and equipment are measu red at cost less accumulated depreciation and impairment losses. Cost includes expenditure that is directly attributa ble to the acquisition of the asset. The Cost of self constructed assets includes the cost of mate rials, direct labour and any Other Costs directly attributable to bring the asset to a working condition for its intended use and the cost of dismantling and removi ng the item and restoring the site on which they are located. Purchased software that is integral to the functioning of the related equipment is capitalised as part of that equ ipment. When parts of an item of property, plant and equipme nt have different useful lives, they are accounted for as separate items. Subsequent Costs The cost of replacing part of an item of property, plant and equipment is recognised in the carrying amount of the item if it is probabl e that the future economic benefit embodied within that part will flow to the Commission a nd its cost can be measured reliably. The cost of the day-to-day servicing of pr operty, plant and equipment is Recognised in the income and expenditure statement in th e financial period in which they are incurred .
63. 61 Notes to the Financial Statements (continued) 4. Administrative Expenses 2013 2012 Le'000 Le'000 Recruitment and Training 368,105 160,453 Local Travelling 115,703 136,086 Overseas Travel 350,751 218,672 Professional Fees and Other Allowances 8,809 12,353 Transport Fuel and Oil 249,445 270,270 Electricity and Water Charges 272, 403 198,096 Telephone and Other Communications 234,935 242,395 Printing, Publicity and Advertisement 91,212 51,188 Office Building and Equipment Maintenance 48,123 62,060 Generator Running Cost 195,187 84,857 Office Rent 307,070 148,512 Entertainment 23,381 12,9 09 Uniforms - 5,805 General Administration 382,506 376,280 Computer Running Cost 20,167 87,865 Licences and Insurance 17,444 15,877 Audit Fee 30,000 25,000 Special Operational Activities 275,256 260,550 Corruption Prevention/Systems Reform 550,776 683,563 Community Sensitisation 610,642 499,869 Bank Charges 155,723 107,372 National Anti-Corruption Strategy (NACS) 192,137 444,055 Advisory Board 95,528 98, 271 Depreciation Charge 899,049 915,375 Amortisation Charge 22,511 82,748 Reward to Whistle Blowers/Informants 30,000 - Asset Declaration 4,158 59,334 Legal Expenses 938,750 895,486 6,489,771 6,155,301
64. 62 5. Personnel /Staff Cost 2013 2012 Le'000 Le'000 Staff Insurance Premium 21,860 - NASSIT Employer's Contribution 955,555 663,542 Transport Allowances 822,086 558,404 Medical Allowance 864,836 610,404 Rent Allowance 2,114,506 1, 470,305 Commissioner and Deputy Commissioner's Domestic Cost Allowance 42,750 52,000 Commissioner and Deputy Commissioner's Utility bills Allowance 42,750 52,000 Annual Leave Allowance 948,078 672,014 Disturbance, Acting Allowances 80,006 108,977 Salaries and Allowances for Bo staff 427,971 432,235 Terminal Benefits 1,159,490 592,245 Basic Salaries 9,991,941 6,934,882 17,471,829 12,147,008 Notes to the Financial Statements (continued)
24. D. INTERNAL AUDIT DEPARTMENT INTRODUCTION The Internal Audit Department promotes accountability and transparency by independently reviewing the Commission’s control environment and proffering recommendations for improve- ment. A dedicated team of professionals worked diligently in the FY 2014 to provide management with useful and objective information. The FY 2014 was another year of productivity and major achievements for the Internal Audit. Nine Audit and Review Reports were issued with recommendations to make the operations of the ACC more efficient, economical and effective. RISK ASSESMENT Our risk assessment process yields an audit plan that maximizes coverage and minimizes risk. We assess risk by analyzing conditions that can impair the Commission’s ability to achieve key objectives and strategic goals. We reviewed the organization’s chart, financial data, comprehensive financial report and other items to evaluate risk based on financial impact and other factors. We developed an audit plan based on risk assessment which was presented to Management and the Audit Committee. STATUS AND RECRUITMENT OF INTERNAL AUDIT PERSONNEL Increased funding from the Government of Sierra Leone enabled the Commission to execute its mandate as dictated in the AC Act 2008 through a devolved strategic plan with a national coverage. Conformed to best practices and the desire to promote accountability, transparency and good governance, the status of the Internal Audit Unit was structurally aligned to other directorates in the Organogram, followed by the recruitment of two audit personnel to boost the capacity of the Internal Audit Department. TRAINING AND DEVELOPMENT Critical to the Commission is the human resources needed to fulfil the activities in the strategic plan covering the period 2013-2015. ACHEIVEMENT OF AUDIT PLAN Internal audit activities during the year under review were undertaken in accordance with the Annual Internal Audit plan for the FY 2014. The results of the internal audits progress against the annual plan had been reported to Management and the Audit Committee quarterly. The plan was substantially completed with 95% percent of planned audit delivered. Three planned audit relating to the Regional offices were not completed due to health emergency in the country. INTERNAL AUDIT MANUAL A draft Internal Audit Manual is at its review stage, detailing practical professional guidance, tools and information for managing the internal audit activities through planning, conducting and reporting on internal audit work. The adoption of such manual should help: 1. Bring systematic and disciplined approach to the audit of governance, risk management and control processes. 2. Assist the Internal Audit meet the goal of adding value to the Commission. 3. Enhance the quality and effectiveness of the internal audit services by paving the way to put into practice, procedures and processes that would further enable compliance with professional standards, best practice and regulations. 22
8. Bishop Tamba A. Koroma Current CHAIRMA, ACC Advisory Board 6 iv. STATEMENT FROM THE CHAIRMAN ADVISORY BOARD W ith gratitude to God for leading and directing in the face of trials and difficulties, I can truthfully say it has been a n eventful year with nurturing of programmes initiatives as well as nurturing existing programmes. The Anti-Corruption Commission has done more advocacies this year on corruption, than in th e past years especially in the area of Ebola funds. This could and sh ould be one of our significant strengths. The financial position is strengthen ed compared to 2013 but it is still inadequate to cover core Anti-Corruption exp enses. “Behold how good and how pleasant it is for brethren to dwell together in unity” (Ps. 133), says the Holy Scripture. During the period under review, Bishop Tamba A. Koroma, Ms Gertrude Taylor, Mr. Donald Theo- Harding and Dr. Sheik Ibrahim Salieu Kamara were appointed to the Advisory Board chaired by Sheik Abu Bakarr Conteh. He later retired from the Board and Bishop Tamba A. Koroma was elected as Chairman . I wish to thank God for sustaining our lives to see 2014 and to bring us from different religious backgrounds and walks of life to a common united Anti-Corruption Advisory Board. To a great extent also, I wish to thank His Excellency the President Dr. Ernest Bai Koroma, for the appointment and trust he has for the Advisory Board members. We hope and pray we would not betray his confidence. The Advisory Board meets every month as a unifying force and in pursuance of its creation, which is mainly to advise the Commissioner on any aspects of the mandate and functions of the Commission on any aspects of the mandate and functions of the Commission and to annually assess the activities of the Commission and advise the Commission in accordance with Section 22(2) of the Anti-Corruption Act of 2008. The Holy Bible has it, that “the fear of man brings a snare. But whoever trust in the Lord shall be saved.” (Prov.29:25) Today it must be noted that corruption seriously undermines our nation’s developmental aspirations. Therefore, it becomes all the more imperative on every Sierra Leonean to make the fight against corruption a priority, by dealing with it accordingly and decisively through our united support for the Commission’s activities and aspirations. The outbreak of the Ebola Epidemic in the country has devastated, not only the livelihood of all Sierra Leoneans but also the economic, social, cultural and traditional well being of the people of this country. This Ebola epidemic has also retarded some of the activities of the Commission. We hope and pray that with His Excellency the President Dr. Ernest Bai Koroma’s astute and determined leadership, the support of our international partners and the resolve and resilience of all patriotic Sierra Leoneans, we as a nation will put the scourge behind us within the shortest possible time. All of us as Advisory Board members, are anxious to resume our day to day activities to ensure that the clarion call of this progressive Anti-Corruption Commission, to kick corruption out of this country, is realized. As a demonstration of its local commitment to eradicating corruption in our land and beyond,
22. INTRODUCTION The Act that established the Anti Corruption Commission was passed in Parliament in 2000. The Asset Declaration exercise for public officials was brought in the 2008 Act as preventive tool in combating corruption. Part viii, section 119 of the 2008 Act mandates all public officers to declare their Assets, Income and Liabilities to the Commission annually. For serving public officers and thereafter not later than the 31 st March of each succeeding year that he or she is a public officer, deposits further declarations of his or her income, assets and liabilities when leaving office. It was in observance of this provision that the Asset Disclosure exercise started in 2008 as a strategy to prevent public officials from illicit enrichment by keeping check of their wealth while serving in public offices. ASSETS DECLARATION IN 2014 The Asset Declaration form is subject to minor changes from time to time to meet the day to day demands of the Commission and to ease the suffering of public officials. It is against this backdrop that in 2012, the asset declaration form was reduced from eleven to three pages. In 2014, minor changes were also done on the form. Unlike the previous form, columns for the name of the declarant, a recent passport picture, MDA and designation were added on the front page. The European Union (EU) logo was also embossed on the forms in order to meet the requirements of our international partners. For the year under review the asset declaration exercise started in February. The unit printed 55,000 copies of Asset Declaration forms for 111 Ministries, Departments and Agencies (MDAs). Out of this number, 42,310 were distributed in the Western Area while 9,071 went to the regions and which were distributed as follows: Northern Region 4,443, Southern Region 2,775 and Eastern Region (Kenema & Kailahun) received 1,853 excluding Kono which is under the supervision of our regional office in Makeni. However, out of the 42,310 distributed in the Western Area 23,302 forms were collected with an outstanding balance of 19,008. The Northern Office collected 1,644 out of 4,443 with an outstanding balance of 2,799. The Southern Office collected 725 forms as against 2,775 while the Kenema Office collected 281 forms as against 1,853 given to them. All these figures summed up to a grand total of 26,050 copies of Assets Declaration forms. The Unit was engaged in an extensive Radio and TV sensitization Programmes to educate the public and also public officials who were our target on when and how to declare their assets, income and liabilities, and the sanctions in place for defaulters. Through the support of the European Union (EU), the unit attended 23 Radio and TV programmes in different media houses, with wider coverage in the Western Area from January to June 2014. ANALYSIS From the above statistics, it shows that the low collection in the regions more especially the Eastern Region was as a result of the Ebola outbreak which started there. The Ebola threat could be a possible excuse for the dismal performance of many MDAs especially in the Regions as the first case of Ebola was registered there during the time of the collection exercise. The graphs below show the percentage of compliance rate of MDAs by regions, i.e. West, East, North and South. 20 C. PROFESSIONAL STANDARDS AND ASSETS DECLARATION U NIT
55. 53 An audit also includes evaluating the: ♦ appropriateness of accounting policies used; ♦ reasonableness of accounting estimates made by management; ♦ overall presentation of the financial statements; and ♦ adequacy of design and the effective implementation of inter nal controls. I believe that the audit evidence I have obtained is sufficie nt and appropriate to provide a basis for my audit opinion. Unqualified Opinion In my opinion the financial statements of the Commission give a true and fair view, in all material respects, of the financial position as at 31 st December 2013 and its financial performance for the year th en ended. AUDITOR GENERAL Date
29. As clearly shown in the chart, staff turnover tend to be constant for the past three years indicating the Commission’s strategic direction towards managing its human resource in maintaining a balance between new blood injected into the system and retaining and maintaining existing competent and productive workforce. STAFF TRAINING AND DEVELOPMENT A training projection was done in accordance with identified needs at the beginning of the year 2014. However, due to funding constraints, only twenty six (26) staff members were accorded sponsored training programmes/ conferences exposures. Comparatively, the year under review saw a slight decrease in the number of staff that undertook training programmes overseas and out of this number, 17 are from Intelligence, Investigations and Prosecutions Department. Below is a graph showing a comparative analysis of overseas staff training: Figure 15. STAFF TRAINED YEAR 2014 CONSTRAINTS The Commission continues to face serious challenges on capacity building of its staff due to funding constraints. Most of the sponsored training programmes were specifically meant for the Intelligence, Investigations and Prosecutions Department. The other Departments are yet to be boosted. However in the face of the Ebola pandemic 146 staff in Freetown benefited from a one-day training on Psycho social training and counseling held from 25 th to 28 th November 2014. Training presents a prime opportunity to expand the job knowledge and skills of all employees at each level and thus provide the Commission as whole with benefits that make cost and time a worthwhile investment. In conclusion we are hopeful that year 2015 will see the Commission stepping up in its capacity building programmes to enhance the professional development of its staff. OVERVIEW AND OPERATION The Procurement Unit is solely responsible for (value for money/ value added) procuring goods, services and works. In implementing our activities, we comply with The Public procurement Act and Regulation 2004 and 2006 respectively, Donor requirements and internal procedures and guidelines. We expended 20% of the Commission’s annual budget on goods and services and 80% on non-procurement items such as salaries and allowances, travelling, licenses and insurance, fuel, audit fee, etc. During the period under review, the Unit procured goods such as stationery, furniture and equipment, electrical, provision and cleaning materials. In terms of services, services such as ACC app, sewing of uniforms, fumigation, internet and consultancy were sought. The Commission signed a contract with MoDCON for the construction of its Head Quarter building in 2013 but was terminated due to non-performance. In December 2014, we re-launched the bidding process so that by 2015 construction process will continue. The Unit, in collaboration with the Disposal Committee, disposed of some scrap and un-repairable assets. This process is expected to end by early January 2015. 27 D. PROCUREMENT UNIT
69. Headquarters: 3 Gloucester Street, Freetown, Sierra Leone, West Africa Website: www.anticorruption.sl.org Bo Office address: 45 Kissy Town Road, Bo Email: firstname.lastname@example.org Makeni Office address: Mena Hills Reservation, Makeni Kenema Office address: Maxwell Khobe Street, Reservation, Kenema Kono Office address: 25 Kangawa Street, Bungalow Section, Koidu Town, Kono Hotline Nos: 077-985985 / 077-986986 Zain 161 / 076-394111
59. 57 Notes to the Financial Statements 1. Summary of significant accounting policies (a) Basis of Preparation The financial statements are prepared in accordance w ith International Financial Reporting Standards. (b) Functional and Presentation Currency The financial statements are prepared in Leones wh ich is the Commission’s Functional currency. (c) Foreign Currency Transactions Transactions in foreign currencies are translated to the respective functional Currency of the Commission at exchange rates at the date of the transactions. (d) Monetary Assets and Liabilities Monetary assets and liabilities denominated in foreign c urrencies at the reporting date are retranslated to the functional currency at the exchange rate at that date. Foreign currency Differences (gains or losses) arising on retranslati on are recognised in the income and expenditure statement. (e) Provision A provision is recognised if as a result of past e vent (s) the Commission has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to s ettle the obligation. (f) Use of estimates and judgements The preparation of the financial statements require m anagement to make judgements, estimates and assumptions that may affect the app lication of Accounting policies and the reported amounts of assets, income and expenses . Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revision to accounting estimates are recognised in the period in which the estimate is revised and in any future period (s) affected.
28. From the above analysis, It is evident that the Commission is moving towards a more robust strategic approach towards the management of its human resource in ensuring that staff members with good performance and potentials to take up higher positions are given opportunity thus maintaining a balance between new blood injected into the system and retaining and maintaining existing competent and productive workforce in its strive towards achieving its goal. STAFF STRENGTH: The Commission had a total number of 197 as at end of year 2014 39 female members and 156 male members. ( Gender Ratio: 1:4 ) The figure below indicates comparative analysis of staff strength from 2010 - 2014. Figure 13 STAFF STRENGTH 2010 TO 2014 STAFF TURNOVER A total of eight staff separated from the Commission during the year under review as evidenced from the graph below: Figure 14: STAFF TURNOVER 2014 26
54. 52 REPORT OF THE AUDITORS - AUDIT SERVICE SIERRA LEONE TO TH E ADVISORY BOARD MEMBERS Introduction I have audited the accompanying Financial Statements of the A nti-Corruption Commission which comprise a separate statement of the financial position as at 31 st December 2013, a separate statement of comprehensive income for the year to 31 st December 2013, a statement of cash flow for the year to 31 st December 2013 and a summary of significant accounting policies and other explan atory notes as set out on pages 8 to 18 Responsibility of Management The responsibility for the prevention of fraud and error and oth er irregularities rests with the management of the Commission. Other responsibilities include: • designing, implementing and maintaining internal c ontrols relevant to the preparation and fair presentation of financial statements that are free from materi al misstatement, whether due to fraud or error; • selecting and applying appropriate accounting policies; an d • making accounting estimates that are reasonable in the circu mstances. Responsibility of the Auditor General The Financial Statements of the Commission are subject to audit by the Auditor General in accordance with section 119(2) of the Constitution of the Republic of Sierra Leon e, 1991. My responsibility is to express an opinion on these financial statements based on my audit. The audit was conducted in accordance with the International Standards of Supreme Audit Institutions. Those standards require that I comply with ethical requirements an d plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evi dence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements , whether due to fraud or error. In making those risk assessments, the auditor considers internal controls re levant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedu res that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectivenes s of the entity’s internal controls.
58. 56 Statement of Cash Flow 2013 2012 Notes Le'000 Le'000 Operating Activities Net Cash Flow from operating Activities 12 3,090,866 3,060,142 Investing Activities Acquisition of Property Plant and Equipment 13 (2,216,398) (555,808) Interest Received 65,700 37,239 Net Cash Flow from Investing Activities (2,150, 698) (518,569) Net Increase/(Decrease) in Cash and Cash Equivalent 940,168 2,541,573 Cash and Cash Equivalent at the beginning of the year 3,762,186 1,220,612 Cash and Cash Equivalent at year end 14 4,702,354 3,762,185
67. 65 9. Cash and Cash Equivalents 2013 2012 Le'000 Le'000 Sierra Leone Commercial Bank 01 106,892 3,054,216 Sierra Leone Commercial Bank 02 16,062 11,335 Sierra Leone Commercial Bank -Bo 8,525 2,488 Sierra Leone Commercial Bank -Makeni 5,692 2,167 Sierra Leone Commercial Bank -Kenema 12,992 1,609 Sierra Leone Commercial Bank - US$ 69,589 471,803 Standard Chartered Leones Account 267,586 55,325 Ecobank 518 1,153 Ecobank - US$ 1,068,495 846 Access Bank 01 20 20 Access Bank 02 18,661 4,616 Access Bank 03 -US$ 251,560 19,819 First International Bank -US$ 62,370 69,413 First International Bank 25,854 33,399 Sierra Leone Commercial Bank 04 - US$ 4,215 26,136 Sierra Leone Commercial Bank 05 2,725,067 - Sierra Leone Commercial Bank Kono 7,528 - Sierra Leone Commercial Bank 06 39,850 - Access Bank 03 -US$ Visa card 6,525 - Cash in Hand 4,352 7,840 4,702,353 3,762,185 10. Accumulated Fund Balance Brought Forward 6,774,961 3,805,742 Results for the Period 2,088,855 2,969,219 Balance Carried Forward 8,863,816 6,774,961 Notes to the Financial Statements (continued)
34. INTRODUCTION T he Systems and Processes Review Department derives its mandate from section 7(2)(f) of the Anti-Corruption Act 2008. It has a primary responsibility to examine practices and proce dures of public bodies and to ensure compliance to best practices in order to eliminate corruption opportunities. The Department compris es three specialized units. These include: Systems and Processes Review; Policy and Ethics; and Monitoring and Compliance. In the year under review, several corruption prevention activi ties were carried out by the department ranging from corruption diagnos tic studies (systems reviews); policy reviews and crafting ethical stand ards; and monitoring best practices to ensure compliance. Signific ant achievements that are material to the fight against corruption were realize d from these activities. Details of these gains are discussed below. Owing to the outbreak of the Ebola Virus Disease in May 2014, the Management of the ACC had to review the Department’s work plan and scope of its engagements, thereby restricting activities to de skwork rather than outdoor engagements. Government Ministries, Depart- ments and Agencies were reviewed by the Systems and Processes Review Unit. Recommendations were proffered from these activities to address weaknesses/lapses that are conducive to the occurrence of corruption. The Unit carried out activities in the Transport and Water sectors. . A) REVIEW OF PRACTICES AND PROCEDURES OF THE SIERRA LEONE ROAD TRANSPORT CORPORA- TION (SLRTC) In recent times, there was a growing concern amongst the members of the public about the deteriorating quality of services provided by the corporation. Today there are fewer buses plying the streets and even these buses suffer frequent break down, thus making their services unreliable. Essentially, the unsatisfactory performance, mismanagement and levels of perceived corruption brought to the attention of the Commission by individuals and the media necessitated the intervention of the ACC. B) REVIEW OF PRACTICES AND PROCEDURES IN THE WATER SECTOR The water sector in Sierra Leone consists of the Ministry of Water Resources and its agencies i.e. GUMA Valley Water Company and Sierra Leone Water Company (SALWACO). THE MINISTRY OF WATER RESOURCES A review of the Ministry of Water Resources and its agencies became necessary given the strategic importance of the services they provide. In addition to the value and importance of its product, availability of safe drinking water to its citizens is a major step in achieving the Millennium Development Goals (MDG’S) and also a major pillar in the nation’s agenda for prosperity. SIERRA LEONE WATER COMPANY (SALWACO) In the rural communities, the Sierra Leone Water Company (SALWACO) provides water supply services and has recently awarded contracts for the provision of pipe borne water to the three regional head quarter towns of Bo, Kenema and Makeni, known as the Three Towns Water Supply and Sanitation Project (TTWSS Project). 32 3. SYSTEMS AND PROCESSES REVEIW DEPARTMENT Maurice D. Williams DIRECTOR, SPRD A. SYSTEMS AND PROCESSES REVIEW UNIT
26. T here had been provisions of continuous and sustainable technical support to all IT related projects and endeavours, vital amongst others include: back-end management of the Commission’s official website, media hits assessment engines and technical facilitation of social network activities which stimulates and underpins the efficacy of the public education approach of the Commission’s strategy in the fight against graft to a very large extent. In the year under review, a research to position the Commission in the smart mobile phone era was concluded and saw the Commission bringing out the release of the Anti-Corruption App – a smart phone App that operates both on IOS and android platforms as a medium to report corruption anywhere within a mobile cellular service provider’s coverage. This cutting-edge technology has been popularized in various media in the country and series of complaints have been received by the Commission’s Report Centre through the same in recent past. In another development, a refresh of the backup/disaster recovery hardware and software system has been done as a resort in the event of force majeure situations. As has been equipped, the ACC IT’s business continuance team will handle staff’s future backup and disaster recovery needs and thus there is an enhancement both between customer machines connected to participate in the process and the ultimate servers; over two- f o l d increase in d a t a processing ability. S i m i l a r innovations in a bid to catalyze operations in the various operational sectors and units of the Commission have been fabricated, but yet at stages of schema. While we expect a favourable budget in the next fiscal year to bring those visions to fruition, modalities and structures for implementation would still be looked at from various perspectives in anticipation of a perfect and succinct goal eventually. The Administrative Unit continued to provide logistical support to the Departments within the Commission to facilitate their effective and efficient operations. The Commission maintained a conducive office environment. Apart from managing the limited available space within the Commission, it also performed other functions such as providing stationery items, maintaining the machines in the offices as well as responding to correspondences. As the employees are considered to be the most valuable resource, the Unit continues to maintain a very adequate safety and servicing system supported by CCTV cameras and armed special Security Division Officers. It also ensures that all fire extinguishers are in good working order. The disposal of assets is ongoing and the Commission ensures that this is done in line with the official provision. The Human Resource Unit forms part of the organs of the Commis- sion that deals with the most valuable asset of an institution – it’s employees. It plays a key role in helping the Commission deal with fast-changing competitive environment and the greater demand for quality employees and continues to manage its staff flexibly and effectively in response to emerging policy priorities. The Unit involves in manpower planning i.e. planning for the future - finding out how many employees will be needed in future and what type of skills should they possess as well. The year under review saw the Unit involved in activities gearing towards the development of a competent work force as mentioned below: • Recruitment and Selection • Workforce planning, staff mobility and retention • Performance management • Developing competencies that enhance individual and organizational performance • Work place Diversity (Applying new approaches to work process design, succession planning career development and inter-organizational mobility). 24 2. ADMINISTRATION AND HUMAN RESOURCE DEPARTMENT A. INFORMATION TECHNOLOGY UNIT B. GENERAL OFFICE ADMINISTRATION UNIT C. HUMAN RESOURCE UNIT Desmond Johnson DIRECTOR, HR/
65. 63 Cost/Valuation Le’000 Le’000 Le’000 Le’000 Le ’000 Le’000 Le’000 As at 01/01/2013 770,317 1,787,612 1,616,150 687,864 3,210,739 276,213 8,3 48,895 Additions 1,826,550 94,600 126, 810 168,438 2,216,398 As at 31/12/2013 770,317 3,614,162 1,710,750 814,674 3, 210,739 444,651 10,565,293 Depreciation As at 01/01/2013 770,317 164,460 1,244,083 572,804 2,408,406 148,676 5,308,7 46 Charge for the period 67,923 267,336 99,639 419,860 44,290 899,048 As at 31/12/2013 770,317 232,383 1,511,419 672, 443 2,828,266 192,966 6,207,794 Carrying Amount As at 01/01/2013 - 1,623,152 372,067 115,060 802,333 127,537 3,040,149 As at 31/12/2013 - 3,381,779 199,331 142,23 1 382,473 251,685 4,357,499 Office Refurbishment Office Building Office Equipment Office Furniture Motor Vehicles Plant & Machinery Total Notes to the Financial Statements (continued) 6. Property, Plant and Equipment
35. Similar services are being provided for the other district headquarters towns with the exception of Bonthe. Some of these projects are almost complete. In Kambia, Port Loko, Tonkolili, Mile 91, and a few other towns in the north, Kailahun in the east, Moyamba, in the south have their water supply facilities almost ready to commence operations. In Pujehun, there was clear evidence of the availability of pipe borne water to the population. However the Review Team’s assessment of rural water supply, coupled with that of previous national surveys conducted indicate that it is still poor as most projects are non-functional although there were visible signs of work being done to rehabilitate old ones or construct new ones. The Three Town Water Supply project ( TTWSS Project ) in progress. GUMA VALLEY WATER COMPANY Water supply services in Sierra Leone’s urban areas had deteriorated considerably over the years. This situation has been exacerbated mainly due to the lack of viable investment in the sector, poor financial management, weak and ineffective structures, lack of effective and skilled man- power, wide-scale corruption coupled with the fact that the water sector had not received the required attention needed to transform it. The ACC considered the review of its operations critical to the overall transformation of the company for better service delivery. The Department’s Policy and Ethics (P&E) Unit is responsible for supporting public institutions in the review and development of sound policies geared towards the reduction of corruption opportunities; and also plays a leading role in the design and development of codes of ethical standards in such institutions. Despite the national challenges faced during the year under review, the P&E Unit accomplished significant tasks from among a series of projected programmes and activities. This fall in its annual output has been due largely to sanctions/restrictions in movement imposed by the central authority to stem the current Ebola epidemic. However, during the period under review, the P&E Unit, in collaboration with the Office of the Chief of staff undertook the “Pay No Bribe” campaign under specific themes such as: Ruling Justly, Economic Freedom and Investing in Citizens. One key deliverable in this campaign was the development of Service Charters for ten (10) MDAs and the launching of the “Pay No Bribe” Campaign. In late 2013, the Unit commenced a survey to assess the impact of Service Charters in a number of public institutions in the Western Area. The survey aimed at determining the effectiveness of service delivery charters in those institutions where they have been introduced. The intention was to extend the exercise to the regions during the course of the year under review. An Impact Assessment Report on Service Charters in the Western Area was conducted. Plans are afoot for the extension of the survey to the regions as soon as the restrictions on movement and public engagements in the country are lifted. Following the publication of the Extractive Industry Transparency 33 B. POLICY AND ETHICS UNIT
37. In a bid to improve service delivery in this section and to ensure transparency and accountability in the use of financial resources, the M&C Unit of the ACC as provided for in sections 7 & 8 of the Anti- Corruption Act 2008, undertook series of monitoring exercises in the Oral Health Department in the Western Area. During Monitoring During Monitoring Before ACC’s Monitoring Before ACC’s Monitoring Before ACC’s Monitoring During Monitoring Table 11. Analysis of Revenues Generated from March to May 201 4 In the Connaught Hospital Dental Services, revenues increased by 74.3% in April and doubled to 153% in May . This was a remarkable achievement directly related to the Commission’s intervention. The privatization paradigm concocted by dentist using public facilities is more glaring at Syke Street School Dental. Except registration fee which is Le5000 per person that was recorded and accounted for, no records were available on services such as extraction, polishing, filling, surgery etc. Dentists scramble to see many patients. The more patients they see the more they are sure of siphoning more moneys away on a daily bases leaving the hospital completely shattered. No revenue was paid to the consolidated revenue fund. The chart above shows a drastic upward change in revenue generation during the time of our visits. 84% of revenues were increased in March as a result of our intervention. Ross Road and Syke Street clinics were like operating on the same platform, with one misguided aim of mismanaging public funds. Like Syke Street, only registration fees were accounted for. Revenues generated from tooth extraction and other services were no-go-area for the designated revenue collector. They were personalized by the dentist. However, our intervention challenged this ugly situation. Here revenues were also increasing compared with the baseline figures in February 2014. Records management was very 35
62. 60 2. Grant Income 2013 2012 Le'000 Le'000 Government of Sierra Leone 23,054,593 18,479,017 UK's Department for International Development 985,452 1,638,014 World Bank 532,345 669,615 Commonwealth Secretariat - 79,961 African Development Bank 115,540 26,182 European Union 1,067,704 - UN Office on Drugs and Crime 13,050 - 25,768,684 20,892,789 3. Other Income Interest Received 65,700 37,239 Surplus on Disposal of Non Current Asset - 1,093 65,700 38,332 Notes to the Financial Statements (continued)
53. REPORT OF THE COMMISSIONER STATEMENT OF THE COMMISSIONER’S RESPONSIBILITIES The Anti-Corruption Act 2008, The Government Budgeting and Accou ntability Act 2005, requires the Commission to prepare Financial Statements for each financial year wh ich should show a true and fair view of the state of affairs of the Commission and performance for the period. In preparing these Financial Statements, the commissioners are required to: ∗ select suitable accounting policies and apply them consi stently; ∗ make judgements and estimates that are reasonable and prud ent; ∗ state whether applicable accounting policies have been foll owed, subject to any material departures disclosed and explained in the financial Statement; ∗ prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the Commission will continue its operation The Commissioner is responsible for keeping proper accounti ng records, which disclose with reasonable accuracy at any time the financial position of the Commission and to en able the Commission to ensure that the Financial Statements complied with International Accounting Standards an d the Anti-Corruption Act. The Commission is responsible for safeguarding the assets of the Commission and for taking responsible steps for the prevention and detection of fraud and other irregularities. Operating Results The results and activities are set out in the attached Financi al Statements. Auditors The 1991 Constitution of Sierra Leone and the Anti-Corruption Commis sion Act 2008 confers upon the Auditor General the mandate to carry out the Audit of the commission’s B ooks of Accounts annually. The Financial Statements have been prepared in conformity with the Internationa l Accounting Standards and include amounts based on our judgement and estimates as required. The Fi nancial Statements have been audited by the Auditor General as required by the 1991 Constitution and the Anti-Corrupti on Act 2008, she has expressed her opinion on the truth and fairness of the Financial Statements. The au dit included a review of the systems of Internal Control, and tests of transactions to the extent considered necess ary to form an opinion. By order of the Commission 51 ............................................... Mr Joseph Fitzgerald Kamara Commissioner
52. 50 GENERAL INFORMATION Background Information The Anti-Corruption Commission was established by the Anti-Corruption Act 2000. The function of the Commission is to prevent and investigate corrupt practices and other related matter. Head Office Cathedral House 3 Gloucester Street Freetown Commissioner Mr. Joseph Fitzgerald Kamara Advisory Board Members Chairman Sheik Abu Bakarr Conteh Member Paramount Chief Haja F.B.K Meama Kajue " Mrs. Marie Bob Kandeh " Alhaji Abassie Thomas " Mr. Theophilus Nichol " Haja Hawa Turay Bankers Standard Chartered Bank (SL) Limited Sierra Leone Commercial Bank Limited Ecobank (SL) Limited Access Bank (SL) Limited First International Bank Solicitors Law Officers Department Auditors Audit Service Sierra Leone 2 nd Floor .Lotto Building Tower Hill Freetown Sierra Leone
44. 42 Development partners notably the European Union (EU), Department for International Development (DfID), African Development Bank (AfDB), and the World Bank continue to provide strategic support to the ACC in the bid to achieving its mandate. The European Union (EU) came in handy with support to mainstream anti- corruption initiatives into the Civil Service in the year under review. This monumental project aims at ensuring that the Sierra Leone Civil Service structure is technically enhanced and well capacitated to internally deal with key corruption 9. IMPLEMENTATION OF THE EUROPEAN UNION NO BRIBE CAMPAIGN P ROJECT: issues that inhibit its efficient and effective productivity. In the implementation of the project, the Public Education and Outreach Department of the ACC worked with the Public Service Commission (PSC) and undertook a series of radio and television discussion programmes and customized meetings geared towards sensitizing Civil and Public servants and the general public on the need to refrain from corrupt practices and solutions to the problem of bribery in Sierra Leone. Additionally, two billboards conveying anti- corruption messages were erected at the Youyi Building and New England Ville to communicate the dangers of corruption and corrupt practices in the Civil Service and to also provide visibility to the EU supported ‘No Bribe Campaign’. Furthermore, poems in local languages with specific anti-graft themes were developed and aired on prominent radio stations countrywide to enable the public understand the importance of a corrupt free Civil Service and how it can be achieved. ACC EU bill board at Youyi building & New England Ville 10. COMMUNICATIONS AUDIT: Feedback is necessary for better planning . Therefore in the year under review, the PE &OD of the Commission commenced an audit of its communications strategy. The survey employed the use of questionnaires, radio phone in programs and interviews in all regions and key strata of the country. A total of 1172 respondents were involved in the survey – 1078 for questionnaires, 52 through radio phone in programs and 42 by interviews. Some of the major findings were as follows: • 92% of respondents were aware about the existence of the ACC • 69% received information about the ACC via radio broadcasts • 10% received information about the ACC via TV • 9% received information about the ACC via Newspapers • 4% received information about the ACC via Community meetings • Of over 20 radio stations in the Western Area, most of the respondents preferred listening to radio Democracy for ACC news. • 90% of respondents acknowledged that ACC radio programs had contributed immensely in positively changing their perceptions about corruption.
27. • Staff training development and communication with employees • Transactional Services • Exit interviews RECRUITMENT AND SELECTION The Commission continues to apply a standardized assessment procedure to the selection and recruitment of staff as well as for their career and personal development. The Unit completed recruitments for four (4) vacant positions, 90% of which were as a result of promotions, re- designations and redeployment of existing employees and 10% were new hires that were provided for in the 2014 budget. These positions were advertised both internally and externally and attracted four hundred and nine ( 409 ) applicants. These applications were screened and a total of eighty eight (88) candidates were short-listed. Selection interviews were conducted resulting to the hiring of thirteen (13) staff. The year under review saw a decline in recruitment. STAFF MOBILITY AND ROTATION There has been a significant Figure 11. STAFF RECRUITMENT AND MOBILITY YEAR 2014 amount of mobility from one position to another and between duty stations. This mobility resulted from the systematic approach to reassigning and redeploying staff within the Commission as well as recognising and rewarding deserving staff members with outstanding performance and potentials to take up higher positions in future as the case may be. In the beginning of the year 2014, a total of seventeen (17) staff members were promoted to various positions, twenty two (22) upgraded, seven (7) re-designated and redeployed to other Departments and six (6) transferred. 25 Figure 12
33. 31 18 11 0 2 4 6 8 10 12 14 16 18 FUNCTIONALNON FUNCTIONAL 11 3 4 11 0 2 4 6 8 10 12 HEADQUARTERRESERVEDREGIONSDYSFUNCTIONAL It has been recommended that the five vehicles grounded sh ould be disposed of as they are no longer road worthy. It will above save the Commission huge resources. List of vehicles to be disposed are:- NO. VEHICLE FIRST DATE REGISTERED MILEAGE 1 Land Rover Discovery 6-Aug-2001 152,420 2 Land Rover Defender 6-Aug-2001 174,642 3 Land Rover Defender 13-Jan-2001 116,612 4 Toyota 4Runner 8-Dec-2003 238,952
39. • Integrity committees in MDAs take the responsibility to coordinate the implementation of systems review recommenda- tions. • Strengthen the capacity of public officers in the area of records, stores, procurement and financial management. • Making it mandatory for MDAs to prioritize ACC recommenda- tions in their annual budget and work plan. • Half-yearly self assessment by MDAs themselves coordinated by integrity committees. This could be later verified by the Commission. Finally, although much progress had been made through systems reviews by creating wider impacts on the performance of these MDAs, stringent actions on compliance failures must be employed to forestall lapses in performance. forces, contract tracers and surveillance officers would be closely monitored. This exercise has been rolled over to 2015 in which after completion, the final report will be made available to stakeholders and the general public. 4. SUPPORT TO NaCSA PROJECTS-SOCIAL SAFETY NET (SSN) AND GRIEVANCE REDRESS MECHANISM (GRM) In December 2014, the Unit participated in the registration of potential beneficiaries of SSN and cash for work projects designed by NaCSa. The Commission partici- pated in the registration process as an integrity observer not only to forestall corruption opportunities but also to take note of controversies and address grievances that may arise from the process. Ten (10) staff of the Commission formed part of the process and worked in the 4 piloted districts of Kono, Bombali, Moyamba and Western Rural. Overall, the registration process was a success and from all indications, the beneficiary communities selected deserve the poverty alleviation project. Quick Impact Operations Carried Out by the Department The Department engaged in its proactive strategy carried out an overt observation in three revenue generation entities. Namely: Births and Deaths, Immigration and National Registration Secretariat. This corruption prevention approach was conducted to ensure compliance to lay down practices and procedures thereby forestalling under the table payments, extortion and extra and illegal charges by the operatives of these institutions. The one week operation conducted in January 2014 produced the following outcomes; ♦ increase in revenue generation ♦ increase in public awareness about actual service delivery fees and ♦ timeliness in service delivery. Generally, the department was largely able to accomplish its set objectives and activities listed in the Department’s Work Plan, in spite of the negative impact of the Ebola outbreak in the country as a whole. 3. MONITORING OF THE UTILIZATION, ACCOUNT- ABILITY AND REPORTING OF EBOLA FUNDS In pursuance of the Commission’s responsibility to ensure the economic utilization and accountability of public funds, the Commission allied with other public and international partners to fight against Ebola in Sierra Leone. The disbursement, utilization and accountability of Ebola funds have been on the focal lens of the Commission which it considers critical in the battle against the deadly virus. The monitoring activity commenced in October, several visits were made to National Ebola Response Centre (NERC) to collect relevant information on the operations of NERC primarily looking at resource mobilization, distribution, management and accountability. Contributions from individuals, local and international partners; payment of hazard incentives; procurement; transport management; support to quarantined homes, security 37 In addition to the above, the department undertook the following:
32. 30 Table 10 F. TRANSPORT UNIT NO. LOCATION NO. OF VEHICLE TYPE OF VEHILES TOTAL 1 Freetown Headquarter Office 25 Toyota Prado 7 Toyota Hilux 1 Toyota 4Runner 2 Toyota Land Cruiser 2 Land Rover Discovery 3 Land Rover Defender 9 Mercedes Benz Car 1 2 Bo Regional Office 1 Toyota Land Cruiser 1 3 Kenema Regional Office 1 Toyota Land Cruiser 1 4 Kono Regional Office 1 Toyota Land Cruiser 1 5 Makeni Regional Office 1 Toyota Land Cruiser 1 TOTAL 29 29 The Transport Unit has been the key responsibility of providing safe and efficient services for the movement of staff and logistics. The Transport Unit therefore is unquestionably an indispensable cog in the wheel of the Department of Support Services. Although the better part of the year under review was largely challenging nationally, due to the ebola outbreak, the Transport Unit was able to respond to the transportation needs of management and staff of the Commission. The year under review, however, was not without challenges. In spite of proper routine service and maintenance strategies employed to keep the vehicles on the road, the unit was overwhelmed with demands of transportation services by the general staff. The Commission has twenty nine (29) vehicles in total. Eighteen (18) vehicles were up and running; seven (7) were either awaiting or undergoing maintenance and four (4) vehicles were grounded. A breakdown of the Commission’s vehicles is tabulated below:
45. 43 The print media is one of the most strategic of traditional means of information dissemination and perception indicator in Sierra Leone. Thus, a daily analysis of Newspaper contents on or related issues to corruption is done to keep the Commission well The International Anti-Corruption Day is a special day set aside by the United Nations to raise awareness about corruption in terms of its causes, effects and solutions. The ACC has always maximized the opportunity of scaling up its sensitization activities during this period with a comprehensive schedule of Percentage distribution of Favorable, Unfavorable and Ambivalent Newspaper publications About ACC in 2014 0% 20% 40% 60% 80% Favorable Publications Unfavorable Publications Ambivalent Publications 73% 4% 23% Monthly Trend of Newspaper Publications about ACC in 2 014 0 10 20 30 40 50 60 70 80 90 Favourable Pbn Unfavorble Pbn Ambivalent Pbn informed of the level and flow of knowledge about corruption and the perception of the public and the media on corruption and activities of the ACC. In the year under review, the total number of publications on corruption issues was 674 and those specifically about the ACC were 521. The contents of the stories showed that 73% of these publications were favourable, 4% unfavourable, while 23% were ambivalent. 11. NEWSPAPER CONTENT ANALYSIS FOR 2014: public education programmes. Consequent upon the emergence of the EVD in the year under review, the Commission could not have done more but to embark on sensitization in religious institutions and among the student community in addition to radio and television programs. Four main activities were done this year: • Thanksgiving Services in the Christian and Muslim way. • Radio Quiz for secondary school pupils. • Radio and TV discussion programs. • Broadcast of the Commis- sioner’s Statement on Radio and TV. Figure 20 Figure 21 12. INTERNATIONAL ANTI- CORRUPTION DAY:
42. 40 4. CUSTOMISED MEETINGS: Corruption messages are made more effective when they are packaged with specifications that fit particular contexts. This is done through customized meetings. The prime target for this approach is the MDA’s. In 2014, these meetings were held with 82 institutions. Over 90% of them were MDA’s and a few were CSO’s and Private business organizations. The main theme on customized meetings in the reporting year was “Mainstreaming anti-corruption initiatives in the civil service”. The institution with the greatest emphasis was the Sierra Leone Police Which the NCPS 2013 rated high on incidences of corruption for a second consecutive time. 5. EBOLA SENSITIZATION: With the emergence of the EVD in Sierra Leone on the 25 th May 2014, the public education and outreach drive of the Commission was immediately modified to capture messages relating to the prevention and eradication of the disease. The Commission used all of its media and community-based education outlets to address the outbreak. Being sensitive to its mandate, the Commission put out a press release that addressed both sensitization issues and the consequences of financial impropriety in the use of ebola funds. As its effort in support of the fight against EVD became intensified, a high powered delegation from the Commission including the Commissioner undertook a country wide sensitization and monitoring tour to strategic places including holding and treatment centres. Another aim of the visit was to show solidarity with major stakeholders and ACC staff involved in the fight against the disease in the affected areas. 6. ENGAGEMENTS WITH INTEGRITY CLUBS: It has been said that building up the young is easier than repairing the old. In Sierra Leone there are more young people than older ones. As such if any strategy should succeed, the younger generation must be at the core of activities. It is based on these considerations that the ACC has always targeted young people in order to catch them young. There were at least 40 functional ACC Integrity Clubs in the previous year. This year witnessed the formation of over ten new Integrity Clubs including seven in the sub-regional office in Kono. 7. THE NATIONAL CORRUPTION PERCEPTION SURVEY (NCPS) 2013: Knowledge about corruption perception in a country is crucial in the fight against graft. The AC Act 2008 in sub-section 2 (i) of section7 tasks the Commission to ‘undertake studies and assist in research projects in order to identify the causes of corruption and its consequences on, inter alia , the social and economic structures of Sierra Leone’. The NCPS of 2013 was the second official survey after the initial one in 2010 on the perception of corruption in Sierra Leone since the establishment of the Commission. The survey targeted 2000 participants purposefully selected from three categories of respondents including: households, the private sector and MDAs. The major areas of focus were: The people’s knowledge about what constitutes corruption, the link between corruption and standard of living, the causes & effects of corruption, the level of corruption in government and private businesses, people’s view about the fight against corruption and their opinion on government’s commitment to the fight against corruption. The findings show that Sierra Leoneans perceive bribery as the commonest form of corruption in the country while greed, selfishness, poverty and low salary at the hem of affairs on the major causes of corruption. Encouragingly, over 78% of Bank Governor, Mr. Momodu L. Kargbo (left) & ACC Commissioner Mr. Joseph F. Kamara (right) launching the NCPS 2013
19. 17 Figure 5: Distribution of Reports by Regions WestEastNorthSouth 448 13 32 35 Region The regional distribution shows that more reports were received in the Western Area which has a large percentage of population who are aware of the issues of corruption than the regions. Table 3. Distribution of Reports received by ACC Head Office and branches Freetown 467 Bo 23 Kenema 11 Makeni 27 TOTAL 528 Figure 6: Distribution of Reports received by ACC Head Office a nd branches According to this table, Freetown office, as usual recorded the highest number of reports. The indication is that Freetown being the capital has more financially and politically exposed persons that are probably prone to corruption and also has an enlightened population, aware of the issues of corruption than the Regions.
68. 66 Notes to the Financial Statements (continued) 11. Other Payables 2013 2012 Le’000 Le’000 Accrued Expenses 55,170 48, 170 PAYE - - Local Tax 185 185 Sundry Creditors 218,860 10,718 Withholding tax 21,368 15,761 295,583 74,83 Surplus/(Deficit) for the period 2, 088,855 2,952,052 Depreciation Charge 899,049 932,542 Amortisation Charge 22,511 82,7 48 Interest Received (65,700) (37,239) Surplus on disposal of fixed assets - (1,093) (Increase)/Decrease in Receivables (74,597) 13,521 Increase/(Decrease) in Payables 220,748 (882,389) 3,090,866 3,060,142 13.. Acquisition of Property Plant and Equipment Tangible Non Current Assets (Note 5) (2,216,398) (560,178) Disposal of Non Current Asset - 4,370 (2,216,398) (555,808) 14. Contingent Liabilities No Contingent Liabilities existed as at 31 st December 2013
47. 1. BACKGROUND T he Department comprises three (3) Units – Intelligence, Investigation and Prosecution. The main function of the Department under the Anti-Corruption Act 2008 as stated in section 7(1) is, “... to investigate instances of alleged or su spected corruption referred to it by any person or authority or which has come to its attention, whether by complaint or otherwise and to take such steps as may be necessary for the eradication or suppression of c orrupt practices.” The three units of the Department work in collabo ration to carry out the department’s functions. The Department’s strategies include collaboration with other Law Enforcement Agencies to enhance effective investigation of all egations of corruption. It also initiates investigation in response to gener al public interests and complaints received. Investigations with suffi cient findings will lead to the prosecution of the offenders in the High Court of Sierra Leone. 2. INTELLIGENCE UNIT The Intelligence Unit is primarily in charge of gathering, collating and analyzing high quality information on persons suspected of engaging in corrupt activities. The Unit synergizes with other Intelligence Agencies such as the Office of National Security (ONS), Trans- national Organized Crime Unit (TOCU), Financial Intelligence Unit (FIU) and the Sierra Leone Police (SLP). This has proved very profitable to the Commission as the Unit can on a national scale, share intelligence with other sister institutions, which has often proved useful to the investigation of some cases and the profiling of corrupt persons and practices. For the period under review, the Unit undertook series of operations which included, but not limited to: ♦ Working on complaints from the Report Centre of the ACC. ♦ Intelligence Report gathering ♦ Tasking Assignments ♦ 5x5x5 Intelligence Reports ♦ Investigation and Analyzing of high profile matters Intelligence gathering is now challenged by the following factors: • Officials at the MDAs are highly conscious of the fact that they are ACC targets because of the level of corruption they are engaged in on a daily basis. The only way to acquire intelligence and at the same time minimize risk to ACC officers is by recruiting CHIS within the targeted MDAs. • Also, operating at such MDAs requires funds and the Unit does not have petty cash to facilitate operations at any of the listed MDAs. The Unit also acquired some covert surveillance equipment and received training in their use. (a) TASKS UNDERTAKEN IN 2014 I. Investigation – Sierra Leone Roads Authority (SLRA). II. Monitoring of (ACC cases) court proceedings. III. Investigation - Address location and verification. IV. Provincial intelligence gathering. V. Probity Checks (b). DESIGN TEMPORAL DATA ON TARGETS RELATING TO CORRUPT ACQUISI- TION/ POSSESSION OF UNEXPLAINED WEALTH . I. NRA Officials II. Senior SLRA officials (on-going). (c). JOINT INTELLIGENCE COMMITTEE (JIC) The Intelligence Unit has made representation at all JIC meetings, undertaking assigned tasks and contributed to the development of action points regarding strategic decisions impacting on national security throughout the year 2014. 45 5. INTELLIGENCE, INVESTIGATIONS & PROSECUTION DEPAR TMENT Reginald Sydney Fynn Jr. Director I.I.P
57. 55 2013 2012 Notes Le'000 Le'000 INCOME Grant Income 2 25,768,684 20,892,789 Commission on Recovery 227,873 263,208 Transfer to Income - 88,183 25,996,557 21,244,180 Other Income 3 65,700 38,332 Exchange Gain/(Loss) (11,802) (10,984) Total Income 26,050,455 21,271,528 EXPENDIUTRE Administrative Expenses 4 6,489,771 6,155,301 Personnel/Staff Cost 5 1 7,471,829 12,147,008 Total Expenditure 23,961,600 18,302,309 Results for the Period 2,088,855 2,969,219 Balance Brought Forward 6,774,961 3,805,742 Balance Carried Forward 8,863,816 6,774,961 Statement of Comprehensive Income These Financial Statements were approved on.................................... ...........................2014 ............................................................................................. Commissioner
13. A. NATIONAL ANTI-CORRUPTION STRATEGY COORDINATING SECRETARIAT 11 1. OFFICE OF THE COMMISSIONER Introduction T he National Anti-Corruption Strategy (NACS) project was conceived by a five year plan (2014-2018) which was developed as the framework around which the fight against corruption w ill be conducted. The NACS 2014-2018 was developed by a five-man project team which comprised professionals/experts from different professional related backgrounds. This team closely worked with a much larger group, the NACS High Panel Committee drawn from different public and private sector institutions, civil society and the academia. The strategic d rive of these two groups in terms of crafting the new NACS was to: • undertake a review and assessment of the causes, nature, e xtent and impact of corruption from a broad perspective; • develop a broad based, high level and integrated strategic framework for tackling corruption, focusing on prevention as well as monitoring and combating corruption, enforcement, ensuring consiste ncy with the good governance reforms and • create an implementation action plan based on the strategic framework to tackle corruption • Internalization of the NACS 2014-18 • Restructuring of Civil Society Monitoring Group (CSMG) • Establishment of NACS Implementation Committee • Follow-up action on the Establishment of IMCs. The Launch of the National Anti-Corruption Strategy (NACS) The National Anti-Corruption Strategy 2014-18 was launched on 17th June 2014 by Professor Monty Jones, who represented H.E the President Dr. Ernest Bai Koroma, at the ceremony at the Miatta Conference Centre. The event attracted senior government officials, traditional leaders, parliamentarians, the diplomatic Summary of Activities for 2014 The Secretariat has been working relentlessly to ensure that the requirements of the implementa- tion process are met. It is worth noting that the Ebola epidemic in Sierra Leone has greatly impaired the implementation process for the unit, as engagements with MDA’s and the Civil Society have been minimal. That notwithstanding, the Secretariat has been able to undertake some activities since the launch of the NACS in July 2014. Activities undertaken included: • The Launch of the National Anti -Corruption Strategy (NACS) 2014-2018 • Presentation of the NACS to Integrity Management Committee (IMCs) Focal Persons corps, civil society organisations, the private sector, international organizations, the academia, the SLP, RSLAF and political party representatives. The main aim of the launch was for the 2014-2018 Strategy to be formally presented to the Government and people of Sierra Leone. The overwhelming public response as evident in the attendance at the launch was a clear demonstration of the anticipated collective national drive towards the implementation of the Strategy, which if effectively coordinated and implemented, will go a long way in promoting a corrupt free Sierra Leone where good governance, effective public financial management, integrity, accountability and the rule of law will thrive. There was a total of Three Hundred and Forty Seven (347) people in attendance. The NACS 2014-2018 is a new document that reflects national ownership approach. The NACS Secretariat saw it crucial for the Integrity Management Committee Focal Persons to be given a comprehensive and inclusive orientation on the implementation Nabillahi-Musa Kamara DIRECTOR, ACS
66. 64 7. Intangible Non-Current Assets 2013 2012 Le'000 Le'000 Cost Balance Brought Forward 3 47,154 347,154 Additions during the year - - Balance Carried Forward 347,154 347,154 Provision for Amortisation Balance Brought Forward 3 24,643 241,895 Charge for the year 22, 511 82,748 Balance Carried Forward 347,154 324,643 Carrying Amount - 22,511 8. Other Current Assets Prepayment 98,718 12,550 Sundry debtors 828 12,399 99,546 24,949 Notes to the Financial Statements (continued)
9. 7 the Board has actively participated in the under-mentioned activities during the year: ♦ Official Launch of the 2013 National Corruption Perception Survey Report – Thursday 17 th July 2014 ♦ Official Launch of the National Anti-Corruption Strategy 2014- 2018 – Tuesday 17 th June 2014 ♦ Signing of M.O.U. between the Anti-Corruption Commission and the National Commission for Democracy - 18 th November 2014 ♦ Signing of M.O.U. between the Commission and Every Child Matters (ECM-SL) an advocacy organization – 20 th November 2014 ♦ Meeting between the Board and Directors to discuss the challenges and achievements of their various Department – 8 th May 2014 For greater efficiency and effectiveness, the Advisory Board embarked on a regional tour and held meetings with staff of the Commission’s regional branches in Makeni, Bo, Kenema and Kono. The Board held fruitful discussions with staff of those branches and the meetings gave the Board an insight into the operations, achievements and challenges of the branch offices. The Board also had an opportu- nity to meet with key stakeholders in the various communities. Such meetings enabled the Board to interact with the Resident Ministers, Paramount Chiefs, Mayors etc and to further cement the collaboration between the Commission and the key community stakeholders. Strong messages on the eradication of corrupt practices were delivered on behalf of the Board on each of the visits by the Chairman and members in turn pledged their commitment towards the fight. Achievements The Board has made some positive strides in the fight against corruption through active participation in matters relating to corruption. Challenges Challenges of the Commission have been very tasking but not insurmountable. On behalf of the Commission, the Board is gratified and appreciative to His Excellency the President, for giving the Commission a free hand to perform its statutory functions effectively and efficiently. The Board will be heartened when the Commission will own the much needed infrastructure both for the Headquarter and regional offices, for more effective operations. Recommendation The Board is quite aware and appreciative of all interventions made by His Excellency the President, Dr. Ernest Bai Koroma to capacitate the Commission. However, the Board humbly appeals that more should be done in the areas of adequate funding, staff capacity building and much more autonomy for the Commission as there is a focus towards expansion. Way Forward Corruption is undeniably a menace that destroys every fabric of our society and as Advisory Board members of the Anti-Corruption Commission, we shall not relent in our fight against this persistent monster. We shall continue to advocate to our fellow patriots that together we shall stand as well-meaning and patriotic Sierra Leoneans and fight corruption from our land. “ We shall get there ” Conclusion Finally, I thank the Commissioner, Mr. Joseph F. Kamara and staff for their support and also the former Chair of the Advisory Board, Sheik Abu Bakarr Conteh, for his counsel and tireless support to the Commissioner, Management and the entire staff. May God continue to bless them.
11. 9 vi. EXECUTIVE MANAGEMENT Mr. Reginald Sydney Fynn Jr. Director, Intelligence, Investigations and Prosecutions Department Mr. Sheku Kanu Director, Finance Department Mr. Desmond Johnson Director, HR/Admin. Department Mr. Nabillahi-Musa Kamara Director, National Anti-Corruption Strategy (NACS) Mr. Victor Peacock Director, Internal Audit Department Mr. Joseph Fitzgerald Kamara Commissioner Mr. Shollay Davies Deputy Commissioner Mr. Maurice Williams Director, Systems, Processes and Review Department Ms. Koloneh Sankoh Director, Public Education and External Outreach Department 1 2 3 4 5 6 7 8 9 1 2 3 4 5 8 7 6 9
17. 15 B. REPORT CENTRE The year 2014 was an innovative one for the Report Centre under the supervision of the Commissioner and his Deputy who have not only given a facelift to the Centre but brought in new equipment and modern channels of communications that led to the receipts of quality reports for the period under review. The Centre was refurbished to give it a new facade. New equipments such as digital Scanner, colored photocopier and printer were procured. The Sierra Leone APP was launched to capture more reports from the public. The Complaint Review and Monitoring Committee (CRMC) was reconstituted to a nine man Committee and now includes Deputy Directors and Managers/ Heads of various Departments and Units within the Commission with a mandate to review and act on reports. A new Terms of Reference (ToR) was developed and approved by the Commissioner/Management which outlines the functions and mandates of the CRMC. The CRMC was also decentralized/ devolved to regional offices of Makeni (North), Bo (South) and Kenema (East) by Management to review and manage their own reports. This prevented the onerous task of sending reports to the ACC Head Office in Freetown to review and wait for feedbacks. These processes expedited the review of reports and gave timely feedbacks and responses to complainants both in the Western area and the provinces/regions. The Centre also had series of Partnership meetings and cooperation with local Non- Government Organizations (NGO) such as Namanty, ADVOCAID, Millennium Cooperation Challenge Unit (MCCU), National Commission for Social Action (NaCSA) and International Organizations such as World Bank’s Social Safety Net to use the Centre’s hotlines to report and set up a database on their various purposes. The Ebola crisis however posed a challenge to the receipt of reports as direct contact with complainants was not allowed. Reports were only received through the other channels i.e. hotlines, online, newspapers and letters. This saw a drop in the number of reports (528) received when compared to 609 reports received in 2013. Despite the drop, corruption related reports (286) outweighed non-corruption related reports (242). This was the same trend in 2013 when corruption related reports 326 outweighed non-corruption related reports of 283. As usual, corruption related reports are dealt with by the Commission while the Non corruption related reports were referred to Ministries, Department and Agencies (MDAs). The Unit was faced with the issue of little/non compliance from MDAs and other institutions in responding to referrals. Investigation 204 Intelligence 23 Systems and Processes 52 Ebola Response Transparency Initiative Force (ERTI) 7 Referred to other agencies 119 KIV/H/O/Decline 123 TOTAL 528 Table 1a: Distribution of Reports received by Departments Fig. 3: Distribution of Reports received by Departments Investigations Intelligence SPRD Ebola Response Transparency Initiative Force (ERTI) Referred to other Agencies KIV/H/O/Decline
56. 54 Statement of Financial Position 2013 2012 Notes Le'000 Le'000 Assets Tangible Non-Current Assets Property ,Plant and Equipment 6 4,357,499 3,040,149 Intangible Non-Current Assets 7 - 22,513 Total Non-Current Assets 4,357,499 3,062,662 Current Assets Other Current Assets 8 99,546 24,949 Cash and Cash Equivalent 9 4,702,353 3,762,185 Total Current Assets 4,801,899 3,787,134 Total Assets 9,159,398 6,849,796 Funding and Liabilities Accumulated Fund 10 8, 863,815 6,774,961 Other Payables 11 295 ,583 74,835 Total Funding and Liabilities 9,159,398 6,849,796 These Financial Statements were approved on.................................... .....................2014 .......................................................................................... Commissioner
18. 16 Table 1a and Figure 3 show that corruption related reports were received and referred to Departments and Units within the Commission Keep-In-View (KIV) Hold Over (H/O) and Declined (D) are actions/decisions on reports that are copied to ACC only for ACC’s information/attention. These include reports that either need clarification or fall completely outside the Commission’s mandate and cannot even be referred to other institutions. The table and chart also show that the highest number of corruption reports totaling 204 was referred to the investigations Unit, followed by the Systems and Processes Review Department with 52 reports, Intelligence Unit 23 reports and ACC Ebola Task Force 7 reports. Corruption related reports 286 Non-corruption related reports 242 TOTAL 528 Table 1b: Corruption Trend The table and chart above underscore the fact that the ACC through its Public Education and Outreach Department is having a positive impact through its sensitization of the general public. Sierra Leoneans are becoming increasingly aware of the issues of corruption and which type of report to make to the Commission. Table 2: Distribution of Reports received by Regions North 32 South 35 East 13 West 448 TOTAL 528 Fig. 4: Corruption Trend Corruption related Non-corruption related
16. 56 55 8 5 51 1 0 10 20 30 40 50 60 Western Area Integrity Managment Committee No. Of IMCs across MDAs MDAs with Operational IMCs IMCs yet to Submit Workplan MDAs without Focal Persons No. of IMC Focal Persons MDAs not inclusive in the NACS 14 about the NACS and its main elements. This KNOWING THE NACS activity is a weekly publication of the NACS concepts in a rather concise and easy to understand format for even the lower-level staff to grasp. Three volumes of these series have been published capturing the following topics; The Anti- Corruption Toolkits, Key Elements of the NACS and the Strategic Goals of the NACS respectively. In a similar endeavour, other publications covering the following topics have been done : The Bonding Value of a Gift, Performance Accountability in Combating Corruption, and How Bribery Weakens the Country’s Economy. Restructuring of the Civil Society Monitoring Group (CSMG) Management has approved a major policy change in the restructuring and monitoring framework of the strategy implementation mechanism of the NACS. Instead of the previous policy whereby individual members from the civil society were brought into the Civil Society Monitoring Groups, the monitoring of the implementation will be outsourced to specific civil society organisations with responsibility to designated areas or regions. In December 2014, H.E. the President Dr. Ernest Bai Koroma, acting on recommendation from the Commission, appointed a six- man NACS Implementation Committee for a renewable tenure of two years. It shall be the responsibility of the Committee to Follow-up Actions on the Establishment of Integrity Management Comm ittees - This approach will lead to an improved and effective monitoring of the NACS. It is also expected that a more reliable and revealing monitoring report will be produced in terms of public sector performance in addressing the key corruption issues appertaining to their respective institutions. Figure 2: Status Analysis on Response of Integrity Management Com mittees in the Western Area In December 2014, the NACS Secretariat conducted a follow-up exercise with respect to the establishment of IMCs and their functionalism. The exercise revealed that as at the time of the Establishment of the NACS Implementation Committee oversee the implementation of the NACS, interact with stakeholders and provide guidance for improvement. The membership of the Committee is drawn from the: • Private Sector • Media • Academia • Parliament • Civil Society • Non-governmental Organisations visits, majority of the MDAs had established their Committees and submitted work plans derived from the NACS Implementation Action Plan. However, a couple of institutions were yet to establish their IMCs and submit their work plans as illustrated here.
20. 18 Table 4. Medium of Reporting By letter 150 In Person 144 By Phone 114 Newspaper 105 Email/online 15 TOTAL 528 The analyses indicate that for 2014, more reports were made by letters than the other channels like person/walk-ins, telephones, newspapers and online reports. This trend was due to the Ebola crisis which prevented people from making reports in person as in the past, in which more reports were made in person. Table 5. Reports by Gender Male 274 Female 56 Others i.e. Anonymous, Newspapers etc. 198 TOTAL 528 The above trend indicates that more men reported corruption than women and that a large number of people prefer to remain anonymous or conceal their identities due to security reasons. Figure 7 Figure 8
12. Member: P. C. Haja Fatmata B. Koroma Meama Kajue of Mano Dasse Chiefdom, Moyamba District Member: Haja Hawa Turay, Executive Director and founder of Haikal Organization. Member: Mrs. Marie Bob Kandeh, a renowned Civil Society Member: Alhaji Abassie Thomas, Retired Banker 10 vii. MEMBERS OF THE ADVISORY BOARD 1 2 3 4 5 Chairman: Sheik Abubakar Conteh, a highly respected Muslim cleric and Senior Lecturer at the Freetown Teachers College Member: Bishop Tamba A. Koroma, a highly respected Christian cleric and Bishop of the National Pentecostal Church in Sierra Leone. 6 Member: Sheik Ibrahim Sallieu Kamara, Muslim Cleric and Lecturer MMCET. 7 Member: Ms. Gertrude Taylor, veteran Teacher and Administrator 8 Member: Donald Theo-Harding, Journalist and President, Guild of Newspaper Editors 9 1 2 3 4 5 6 7 8 9
4. ACC Anti-Corruption Commission AfP Agenda for Prosperity CPI Corruption Perception Index CSMG Civil Society Monitoring Group DHMT District Health Medical Team FHCI Free Health Care Initiative IACD International Anti-Corruption Day MDA Ministry, Department and Agency MEST Ministry of Education Science and Technology MLGRD Ministry of Local Government and Rural Development MOHS Ministry of Health and Sanitation MoU Memorandum of Understanding NACS National Anti-Corruption Strategy NPA National Power Authority OSD Operational Service Department PSRU Public Sector Reform Unit SLBC Sierra Leone Broadcasting Corporation SLRTA Sierra Leone Road Transport Authority SLRTC Sierra Leone Road Transport Corporation TBA Traditional Birth Attendant TI Transparency International USL University of Sierra Leone SLBC Sierra Leone Broadcasting Corporation SLRTA Sierra Leone Road Transport Authority SLRTC Sierra Leone Road Transport Corporation TBA Traditional Birth Attendant TI Transparency International USL University of Sierra Leone 2 i. LIST OF ACRONYMS
23. Region Amount Distributed Amount Collected Outstanding Balance Western Area 42,310 23,302 19,008 Northern Region 4,443 1,644 2,799 Southern Region 2,775 725 2,050 Eastern Region 1,853 281 1,572 Distributed to new recruits. 3,619 300 3319 TOTAL 51,381 25,952 25,429 Percentage & Compliance 100% 47.7% 52.3% The Unit retained a balance of 3,619 Asset Declaration forms in the office for distribution to new recruits from all MDAs. Out of this number, only 300 Asset Declaration forms were returned as explained in the table above. The Human Resource Manage- ment Office (HRMO), however referred new recruits to collect Asset Declaration forms as a precondition to confirmation into the service but there is no clear policy in MDAs to monitor these officials whether or not they completed and returned them to the Anti-Corruption Commission. 21 Table 7 Figure 10
25. SCHEDULE OF AUDIT AND REVIEWS CONDUCTED AUDIT ACTIVITIES CONDUCTED DURING THE YEAR 20 14 REPORT REFERENCE FINANCIAL YEAR AUDIT AND REVIEWS REPORT ISSUED DATES INT/AUD/01/2014 First quarter audit April 2014 INT/AUD/02/2014 Annual Audit Financial year 2013 May 2014 INT/AUD/03/2014 Follow up and performance audit of Regional Office June 2014 INT/AUD/04/2014 2 nd Quarter audit report July 2014 INT/AUD/05/2014 Fixed Asset Verification October 2014 INT/AUD/06/2014 Stores & procurement review September 2014 INT/AUD/07/2014 Review and Confirmation of Bank balances Nov 2014 INT/AUD/07/2014 3 rd Quarter financial perform- ance report Oct 2014 INT/AUD/09/2014 Annual Stock takings and cash count December 2014 In addition, a number of other types of audit were carried out such as regular procurement verification, budget proposal reviews, grant certification and progress review, spot checks and fuel consumption and reconciliation with service providers. External Audit continued to place reliance on the work of the Internal Audit Department. Overall, the audit and review findings suggested that whilst some weaknesses were identified and some elements of control were only partially in place, when compared with other findings this did not significantly impair the overall system of internal controls in the areas reviewed. 23 Table 8
51. 49 D uring the year under review, the Government of Sierra Leone a s the principal provider of funds, provided over eighty-nine p ercent (89%) of the total financial support received. Other development partners such as DFID, Irish Aid, and World Bank provided supplementary funds required to cover the cost for operational activities as shown in the table below: 6. FINANCE DEPARTMENT Funding for 2013 financial year Source of funds Key activities funded Government of Sierra Leone Staff salaries, administrative and construction of office building UK’s Department for International Development (DFID) Staff training and development • Intelligence gathering, Investigations and case prosecuti on • radio and TV programmes • customized community sensitization meetings • production of ACC quarterly newsletters • assets declaration activities • acquisition of office generator Irish Aid Systems and processes review of: • Sierra Leone Road Transport Authority • Njala University • Girl Child Education Printing of: • University of Sierra Leone Systems Review Report • Ministry of Fisheries and Marine Resources Review Report • School Fees Subsidy Report Monitoring and Compliance exercise: • Ministry of Agriculture Forestry and Food Security Community Sensitization on: • Free Health Care • Screening of ‘Corruption Kills’ and ‘Corrupt Acquisition of Wealth’. • Development of Citizens Service Charters for Ministries, Depart ments and Agencies (MDAs). World Bank • Refresher training for staff of Intelligence, Investigati ons and Prosecutions • Acquisition of Public Address Systems • Review of the Systems Review Unit of the Systems and Processes Depa rtment • Printing of Information, Education and Communication m aterials As the Commission sources its funds from the consolidated revenue fund, it is therefore required to establish a sound financial management procedure with strict adherence to applicable financial management regulations, best practices and other instruments governing the utilization of public funds. Consequent upon the above, the Commission annually prepares a three year rolling financial plan (budget) in line with the Government Medium Term Expenditure Framework (MTEF). In formulating these budget estimates, the ACC ensures that staff at all levels participate in the process. Additionally, to ensure transparency and accountability and in compliance with Section 119 of the 1991 Constitution of Sierra Leone and Section 18(3) of the Anti -Corruption Act 2008, the books of accounts of the Commission are audited annually by the Auditor General. Below is the audited financial statement for the financial year January to December 2013. Mr. Sheku Kanu Director, Finance Department Financial Management
49. Investigations (Case Load) Actions 1 Qtr 2 Qtr 3 Qtr 4 Qtr Cases Brought Forward 251 260 261 247 Cases Assigned 18 31 13 20 Total case Load 269 291 274 267 Completed Investigations 9 30 27 11 Ongoing Investigation 260 261 247 256 Fines Court 1 Qtr 2 Qtr 3 Qtr 4 Qtr High Court > Min Le30m Le200m Le70m Le40m Le40m Le70m 0 0 Min. 0 0 0 0 < Min 0 0 0 0 Appeal Court 0 0 0 0 0 Total Fines RECOVERY: Le 716,062,000 (c) NOTABLE INTERVENTIONS I. The Unit conducted investiga- tions into several containers that were smuggled out of the Queen Elizabeth 11 Quay without paying duties and other full duties. Investigations into some of these smuggled containers have been completed. Some NRA and Clearing and Forwarding Agents have been charged to court. II. Following persistent complaints from the public about the corrupt behaviour of Traffic Wardens and Court clerks the Unit launched an operation that resulted into the arrest of a number of Traffic Wardens and a female Court clerk, who were eventually charged to court for the offence of soliciting and accepting bribes. III. There were interventions in Makeni and Kenema to disrupt the practice of selling food stuff meant for quarantined suspected Ebola homes to traders thereby leaving these homes without food and increasing the possibility of the inhabitants to go out and infect other people during their search for food. This action was necessary as complaints of this corrupt practice were now rife. Some officials of the World Food Programme, Mount Everest Security Agency and local business- men were arrested and the matter charged to court. 4. PROSECUTION This Unit is empowered by Section 89 of the Anti-Corruption Act 2008 to prosecute all corruption offences committed under the Act. The Unit also perused files, prepare indictments and represented the Commission in all court proceedings. The Court Administration served as a liaison between the Commission, the court and the defense whilst providing witness support and management. They supported the pre and post charge process (especially where bail conditions had to be met and processed), facilitated the attendance of witnesses in court, arrest charged persons and ensured their attendance in court, processed and served all necessary documents for proceedings on the Accused or their Defense Counsel and monitor proceedings in all ACC matters in the High, Appellate and the Supreme Courts. There were forty-three (43) cases in court; with twenty five (25) being High Court cases whilst the remaining eighteen (18) cases were Appeal Court cases. See Tables below for progress of court cases. 47 Table 15 Table 16
48. (d) . TRANS-NATIONAL ORGANIZED CRIME UNIT (TOCU) The Intelligence Unit has equally actively participated in meetings with TOCU and in inter-agency collaboration received and acted on their referrals. 3. INVESTIGATION UNIT The year under review saw the continuing development and improvement of the work of this Unit. At the beginning of the year there were a substantial number of on-going investigations from the previous years. The Unit had as its immediate task the conclusion of these backlog cases to ensure they did not hamper its ability to effectively process new cases. (a) CASES In 2014 the Unit dealt with a total of three hundred and thirty three cases (333), two hundred and fifty one (251) were cases brought over from the previous year, and in the course of the year, a total of eighty-two (82) new cases were assigned. At the close of the year a total of seventy-one (71) cases were completed. See appendix “A” for analysis of cases. The department currently has two hundred and sixty-two (262) live files, and out of these a number of files were with the Prosecution Unit for legal opinion. During the period under review, the Department investigated a number of high profile cases including: • the Misappropriation of Donor Property; a case involving officials of the World Food Programme (WFP), Mount Everest Security Agency Officials and some private Businessmen. • a Fraud Syndicate involving officials of the Sierra Leone National Shipping Agency; • another Fraud Syndicate at the Queen Elizabeth 11 Quay relating to the evasion of custom duties by Businessmen in connivance with Clearing and Forwarding Agents, Officials of Freetown Terminal and some National Revenue Authority (NRA) Officials. (b) RECOVERY In some investigations, particularly those relating to non-payment of customs duties or such like taxes, the Commission gave directives for suspects to make payments to the Commission for onward transmission to the consolidated fund. Such recoveries amounted to seven hundred and sixteen million, and sixty-two thousand Leones (Le 716,062,000) . (e). INTER – AGENCY OPERATION The Intelligence Unit carried out a joint operation with ONS and SLP which led to the arrest of three suspects who were after full investigations charged with Attempt to Defraud and Conspiracy to Defraud. (f). RECOVERIES The Intelligence Unit carried out the recovery of one hundred million Leones (Le100, 000,000.00) from the then Permanent Secretary of the Ministry of Information and Communication for money collected from Sierratel towards the state burial of the late Alhaji Ahmed Tejan Kabba. 46 Investigations (Completed Cases) Actions 1 Qtr 2 Qtr 3 Qtr 4 Qtr Total Cases Closed 4 16 17 0 37 Cases Kept in View 3 8 6 1 18 Cautioned 1 2 4 1 8 Cases Referred 1 0 0 1 2 Charged to Court 0 4 0 8 12 Total Cases Completed 9 30 27 11 77 Figure 14
21. 19 Table 6. Institutions reported Education, Science & Technology 70 Private Institutions 60 Local Government 57 Police 34 Parastatal 36 Govt Agencies i.e. NRA, NASSIT etc. 30 Min. of Health & Sanitation 50 NGO 33 Judiciary 27 Min. of Agriculture & Food Security 13 Min. of Finance 3 Statistics Sierra Leone 4 Min. of Sports 3 Min. of Trade 3 Min. of Tourism 3 Immigration 3 Min. of Transport 3 Min. of Labour & Soc. Security 4 Min. of Defence 10 Min. of Foreign Affairs 5 Min. of Lands 8 Births & Deaths 3 Prisons 3 State House 3 Ministry of Mines 5 Parliament 9 Others with less than three reports 46 TOTAL 528 This Table indicates that any Ministries, Departments and Agencies (MDAs) and private institutions can be prone to corruption as contained in the ACA 2008, systemic and procedural problems or any other malpractices can be reported to the Commission. Figure 9
50. Prosecution (Opinion) Actions 1 Qtr 2 Qtr 3 Qtr 4 Qtr Opinion Brought Forward 11 17 8 12 New Opinion 9 3 20 7 Total Opinion 20 20 28 19 Opinion Completed 3 12 16 2 (a) Opinion Recommending Indictment 2 1 4 2 (b) Opinion Recommending No Case 1 11 12 0 Opinion Pending 17 8 12 17 Prosecution (Court) Actions 1 Qtr 2 Qtr 3 Qtr 4 Qtr Brought Forward Cases (a) High Court 26 25 23 21 (b) Appeal Court 18 18 17 17 New Cases (a) High Court 0 4 0 8 (b) Appeal Court 0 0 0 1 Completed Cases (a) High Court 1 2 2 0 (b) Appeal Court 0 1 0 0 Total Cases in Court 43 44 38 47 Judgement Court 1 Qtr 2 Qtr 3 Qtr 4 Qtr Conviction Acquit- tals Conviction Acquittals Conviction Acquittals Conviction Acquittals High Court 1 0 2 0 2 0 0 0 Appeal Court 0 0 1 0 0 0 0 0 5. TRAINING The African Development Bank (AfDB) provided funding for Intelligence training and this intervention made it possible for all staff in the Intelligence Unit and some Investigators and other senior personnel with oversight functions over the Intelligence Unit to benefit from various intelligence training in 2014. In March 2014, an Investigator attended an Anti-Corruption workshop in Accra, Ghana. Also in May, another investigator attended a course in Financial Investigations in Accra, Ghana. Later in the second quarter of 2014, the Deputy Director, three intelligence officers and five Investigators attended a course in Intelligence Management and Analysis in Accra, Ghana. Additionally, in the third quarter of 2014, the Director, the Chief of Intelligence, an Intelligence Officer and a Prosecutor attended a course in Advanced Strategic Intelligence and Analysis in Midrand, South Africa. 6. ADMINISTRATION In the second quarter of this year, the Department re-arranged its investigation teams with officers moving across teams, department and others to the regions. 48 Table 17 Table 18 Table 19
38. and the natural resource management agencies. Reviews have revealed fundamental shortcomings in the overall management of these sectors and best practices bordering on various issues relating to Human Resource Management, Financial Manage- ment, Procurement etc were developed and presented to these MDAs to implement. In the year under review, the M&C unit carried out monitoring activities in 8 MDAs to measure compliance levels of each MDA on the implementation of each recommendation proffered. SUMMARY OF COMPLIANCE OF MDAs IN THE IMPLEMENTATION OF RECOMMENDATIONS The table below shows the compliance status of the 8 MDAs monitored. Out of 193 recommendations proffered to ensure integrity in the operations MDAs, 70(36%) of the recommendations have been fully implemented. Whilst some actions have been taken on 80(42%), 44 (23%) of the recommendations have not been implemented for some reasons such as lack of funds or capacity. Table 12. SUMMARY OF FINDINGS ON PROGRESS ASSESSMENT OF MDAs No MDAs Reviewed Year of Review Compliance Status Total no. of Recommen- dations No. of compliance No. of Some Compliance No. of Non- Compliance % of Non- compliance 1 Ministry of Fisheries and Marine Resources 2012 31 11 9 11 35% 2 Ministry of Agriculture 2009 25 4 15 6 24% 3 Ministry of Works 2011 24 8 10 6 25% 4 National Fire Force 2010 12 6 4 2 17% 5 IPAM 2012 20 12 8 0 0% 6 COMAHS 2012 17 7 5 5 29% 7 FBC 2012 42 16 15 11 28% 8 University Secretariat 2012 22 6 13 3 14% Grand totals 193 70 (36%) 79 (41%) 44 (23%) 23% The analysis shows that six out of eight (75%) of the MDAs monitored so far are moderately progressing with only 60% of their targets to be achieved has been accomplished. The Institute of Public Administra- tion and Management (IPAM) among other MDAs has performed exemplarily high. 80% of its entire targets to be accomplished have been achieved. Recommendations that enhance integrity in procurement process were fully implemented by IPAM this was followed by high progress in other areas as financial prudency, records management and human resource management. Much effort has not been made by the Ministry of Agriculture to address systemic problems. The table above shows that only 40%, on average, of the recommenda- tions have been implemented. The low performance of the Ministry of Agriculture in addressing ACC’s recommendation was earlier evident in the monitoring exercise conducted in 2012. Low performance in financial management and accountability, procurement process, records and stores management has been a perennial problem at the Ministry of Agriculture which requires strong administrative or punitive action. One of the greatest achievements of the Monitoring and Evaluation exercise is the fact that systemic problems within MDAs in terms of implementation of systems review recommendations could now be easily identified and addressed. What is needed at the moment is to invigorate the monitoring activities to ensure that these systems work and to ensure the following: exceptional at Ross Road clinic. The manner in which records were kept proved the proficiency of the Finance Clerk. 2. COMPARATIVE MONITOR- ING AND EVALUATION OF EIGHT (8) MDAS Since the emergence of Systems and Processes Review Department (SAPRD) of the Commission in 2008, fifteen (15) high corruption risk institutions have been reviewed. This cuts across sectors including: education, healthcare, transport, the security forces, Local governance, revenue collection agencies, civil works 36
31. Department 2013 2014 o . Re- ports Other Publica- tions Miscellaneous Reports Other Pub- lications Miscellane- ous 1 OFFICE OF THE COMMIS- SIONER Commissioner’s Office 2 2 1 3 1 8 NACS 4 0 0 0 2 4 Assets/PSO 0 0 0 0 0 2 Internal Audit 0 0 0 0 0 1 2 Admin/HR Dept. 0 4 0 1 0 10 3 Systems & Processes Review Dept. 0 6 1 3 1 0 4 Public Education & Outreach Dept. 0 4 0 0 2 2 5 Intelligence, Investigations & Prosecutions Dept. 0 1 0 1 0 1 6 Finance Dept. 2 1 0 0 6 0 TOTAL 8 18 2 8 12 28 NOTE : REPORTS: These include Annual Reports, Activity Reports, Monitoring Repor ts etc. OTHER PUBLICATIONS: These include Newsletters, Manuals, Brochures, Booklets etc. MISCELLANEOUS: These include Letterheads, Posters, Certificates, Invitation cards, Business cards etc. Figure 18. TYPES OF JOBS RECEIVED IN 2013, 2014 Table 9. Types of jobs received 213-2014 29
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