2. 2 | P a g e Scan this QR Code to go to the ACC Website
4. 4 | P a g e TABLE OF FIGURES Figure 1: The Compliance Barometer (CB) ................................ .............. 11 Figure 2: The Compliance Score ................................ .......................... 11 Figure 3: SLNFF Compliance Score including the 2 inapplicable recommendations. ................................ ................................ ................. 12 Figure 4: Figure 3: SLNFF Compliance Score excluding the 2 inapplicable recommendations ................................ ................................ .................. 14 Figure 5: Double bar chart showing recommendations proffered in Red and recommendations fully complied with in Green ................................ ......... 15
19. 19 | P a g e 2. The ACC Commissioner cancels the Two ( 2 ) inapplicable recommendations highlighted in table 1 above. 3. Going forward, all MDAs especially the MoF that ha d stake and primary responsibility in the implementation of some recommendations proffered to MDAs by the ACC are invited to the presentation of Systems and Processes Review an d Monitoring reports.
8. 8 | P a g e 1.0 INTRODUCTION/BACKGROUND In line with Section 8 (1) of the Anti - Corruption Act (ACA) 2008 as amended in 2019, the Monitoring and Compliance Unit (M&C Unit) of the Anti - Corruption Commission (ACC) have completed a monitoring for compliance with ACC Systems and Processes Review Recommendations (SPRR) at the Sierra Leone National Fire Force ( SL N FF ) . The SLNFF is the body that is charged with the responsibility to educate, prevent, and manage all forms of fire Disaster in Sierra Leone. In 2012, the Systems and Processes of the SLNFF were reviewed in line with Section 7(2)(f) of the ACA , 2008 as amended in 2019 which mandates the ACC to review practices and procedures in Ministries Departments Agencies (MDAs ), Persons , authorities, public bodies, or private sector institutions to identify Corruption vulnerabilities and make recommendations to improve on efficiency and effective service delivery. In that Systems and Processes Review (SPR), Twelve (12) recommendations were proffered in Five (5) thematic areas, but the compliance by SLNFF with those recommendations were not monitored then. To ensure alignment with the current strategic focus of the ACC, which is prevention and compliance with ACC recommendations through SPR, the Monitoring and Compliance Unit gauged the compliance level of SLNFF with the aforesaid recommendations in September 2022 . Th ere was a significant time laps between the SPR (2012 ) and the Monitoring for compliance intervention in ( 2022 ) . However, the monitoring for compliance with the 12 SPRR s was itself a corruption risk assess ment tool . I t was used to identif y any noncompliance that may indicate corruption exposure prone areas that may in turn in form the ACC for the conduct of another thematic or holistic system and policy review at the department (SLNFF).
6. 6 | P a g e EXECUTIVE SUMMARY In line with Section 8 (1) of the Anti - Corruption Act (ACA) 2008 as amended in 2019, the Monitoring and Compliance Unit (M&C Unit) of the Anti - Corruption Commission (ACC) has completed a monitoring for compliance with ACC Systems and Processes Review Recommendation s (SPRR) at the Sierra Leone National Fire Force (SLNFF) The SLNFF is the body that is charged with the responsibility to educate, prevent, and manage all forms of fire Disaster in Sierra Leone. In 2012, the Systems and Processes of the SLNFF were reviewed in line with Section 7(2)(f) of the ACA , 2008 as amended in 2019 which mandates the ACC to review practices and procedures in Ministries Departments Agencies (MDAs) , Persons, authorities, public bodies, or private sector institutions to identify Corruption vulnerabilities and make recommendations to improve on efficiency and effective service d elivery. In that Systems and Processes Review (SPR) , Twelve (12) recommendations were proffered in Five (5) thematic areas, but the compliance by SLNFF with those recommendations were not monitored then. To ensure alignment with the current strategic focus of the ACC, which is prevention and compliance with ACC recommendations through SPR, the Monitoring and Compliance Unit gauged the compliance level of SLNFF with the aforesaid recommendations in September 2 022. Data analyzed showed that SLNFF achieved 75% Compliance Score, by fully implementing 9 out of the 12 recommendations proffered to the Department. Such a compliance score according to the C ompliance M anual and S anctions E nforcement H andbook CMSEH) fo r SPRR is termed as Moderate Compliance , which means SLNFF should be issued a Warning Letter by the ACC to ensure full compliance with the remaining 3 recommendations. It is however worth noting that, 2 of the 3 outstanding recommendations, indicated in table 1 below, cannot be applied, or achieved by SLNFF, because they are out of the control of the Department.
14. 14 | P a g e Figure 4 : Figure 3: SLNFF Compliance Score excluding the 2 inapplicable recommendations
1. 1 | P a g e BY: MONITORING AND COMPLINACE UNIT OF THE CORRUPTION PREVENTION DEPARTMENT – ACC SEPTEMBER, 2022
9. 9 | P a g e Recommendations proffered from systems reviews are meant to correct actions or lapses whether administrative, functional, or structural which may po se negative effects on the overall output of MDAs. The idea of compliance monitoring is consistent with the saying “W hat get measured gets managed’ (Drucker, 1954) . Corruption opportunities can be managed and purged off in MDAs if recommendations are implemented and appropriate sanctions are levied for non - compliance situations. Against this backdrop, the ACC considers monitoring to ensure compliance as critical to compel professionals and public officers in MDAs to pl ug loopholes that are conducive to the occurrence of graft. This report contains analysis of findings on progress made by the SLNFF in the implementation of the 12 ACC recommendations. 2.0 OBJECTIVES The overall aim of this monitoring exercise was to measure the compliance level of the SLNFF with the ACC ’s SPRR s . To achieve that aim, the key objectives were. To measure the compliance level of SLNFF with the 12 ACC SPRRs To provide the ACC with insight on the effective utilization of public resources at SLNFF. To identify any barriers/issues, preventing and/or stalling the implementation of the 12 SPRRs for possible corrective actions by the ACC and or the SLNFF. To produ ce and present a report on the find ings (Compliance Level) and proffer recommendations for the ACC to take further actions considering the relevant sections of the CMSEH for SPRRs
10. 10 | P a g e 3.0 SCOPE AND METHODOLOGY The monitoring exercise was focused on verifying the impl eme ntation of the Twelve (12) recommendations proffered by the S PR team in 2012. A Corresponden ce in respect of an inception meeting was sent to and held with the M anagement of SLNFF to ensure common understanding about the objectives, processes, a nd outcome of the monitoring exercise. Key informants were interviewed, and documents examined to triangulate with oral explanations relating to the implementation of the recommendations. Data on the impl eme ntation or otherwise of the twelve ( 12 ) recommendations was collected and recorded into the ACC Compliance Progress Assessment Matrix (CPAM ) . Ratings on the implementation or otherwis e of each of the recommendations was mostly participatory and based o n verified evidence to mitigate subjectivity and to promote ownership of the report. An exit meeting was also held with the focal person who agreed on the preliminary compliance score of the department , which is not different from the final score. The Draft report was emailed to the focal person for her inputs and comments and that of the M anagement of the SLNFF before the report was finalized. This process served as validation of the report prior to finalization, printing and launching. 4.0 DATA ANALYSIS In line with Section 3.4 of the CMSEH for SPRR s , the following 2 C ompliance Barometer (CB) was used to gauge the compliance level of the SLNFF o n a scale of 0% to 100%. Please note the color code and the associated score brackets 2 The Compliance Barometer is the tool used by the ACC to gauge the compliance score of MDAs per recommendation and overall score bases on compliance evidence or otherwise verified. Please note the Colour Code and limits (Lower and upper limit) of each colour.
17. 17 | P a g e prohibition of O fficers using Fire E ngines for commercial purposes. In th at regard, the SL NFF now ha d a policy on the management of fire engines that had sanctions to be imposed on defaulters. Since 2012 when a complaint was received by the Management of SLNFF and punitive action taken against defaulters, such a complaint has not been received since then. 7.3 Improper Administrative Systems One (1) Recommendation was proffered by the SPR team in this respect, and it was fully implemented indicating 100% compliance. This recommendation ha d to do with the circulation of approved budget to all U nit H eads and Commanding Officers in the Sub stations. Be side the implementation of this recommendation, the NFF also ha d a Budget Officer and a constituted B udget C ommittee that ha d made the budget process very participatory . 7.4 Procurement Management 3 ( 60%) of the 5 recommendations proffered in this indicator were fully complied with . One (1) recommendation was not acted upon by the M anagement of NFF because, it was beyond their control . Notably, one (1) of the recommendation proffered in this indicator by the S PR Team , namely that , “ The Commission strongly recommends that the head of entity of the NFF must relinquish his position as chairman of the P rocurement C ommittee and delegates such responsibility to a S enior M anagement S taff ” , was fully complied with . I t was made clear by the C hief F ire O fficer (CFO) that such recommendation contravened Sub section 3 (9A) of S ection 18 of the National Public Procurement Act 2016 “The vote controller, shall act as the Chairman ” and as such , reduces his powers. One of t he recommendation s not complied with in this indicator had to do with t imely procurement of diet. That recommendation was out of th e control of SLNFF because diet can only
12. 12 | P a g e 6.0 SUMMARY OF COMPLIANCE Data analyzed showed that SLNFF achieved 75% Compliance Score, by fully implementing 9 out of the 12 recommendations proffered to the Department . Such a compliance score according to the CMSEH for SPRR s was termed as Moderate Compliance , which mean t SLNFF should be issued a Warning Letter by the ACC to ensure full compliance with the remaining 3 recommendations. It is however worth noting that , 2 of the 3 outstanding recommendations, indicated in table 1 below, cannot be applied, or achieved by SLNFF , because they were out of the control of the Department . 75% Figure 3 : SLNFF Compliance Score including the 2 inapplicable recommendations .
18. 18 | P a g e be procured when funds were made available to the Department by the MoF; and usually, funds for th e procurement of diet were not made available to SLNFF on time. The other recommendation has to do with the classification of procured goods as Inventory and Non - Inventory items. The non - compliance with this recommendation was attributed to the lack of fin ance as stated by the Chief Fire Officer. The Monitoring Team was however of the view that the Store should be properly packed with Stores items properly classified by the Stores Officers store’s officer with no extra cost to the department. 7.5 Stores Management Stores fully implemented the on ly recommendation s proffered by the Systems Review T eam thereby recording 100% compliance score in this indicator . Purchases are now controlled at the Department with predetermined stock levels. 8.0 CONCLUSION T he Management of the NFF should be commended for having fully complied with the ACC’s recommendation s by implemented 9 out of 1 0 applicable recommendations proffered by the systems review representing 90 % compliance score. 9.0 R ECOMMENDATION We recommend that: 1. The Management of the SLNFF expedites the implementation of the remaining 1 ( 10 – 9 ) applicable recommendation that ha d to do with properly packing and organizing.
15. 15 | P a g e 7.0 4 DETAILED FINDINGS AND ANALYSIS OF NATIONAL FIRE FORCE COMPLIANCE 7.1 Financial Management 3 representing 75% of the 4 - recommendation s proffered to the F inance U nit had been fully implemented . This indicated ’significant compliance’. The 3 recommendations fully complied with were: Contractors to be paid directly. All contract fees are now paid to supplies and service providers directly through the MoF . Monthly imprest of Two Million Leones Le 2,000,000 to be distributed to all stations of SLNFF. 4 The double Bar Chart above (Figure....) Shows the number of recommendations proffered to each of the Five thematic areas with weakness shown in Red as against the number of recommendations fully complied with per thematic area, shown in Green. For Example, in Fleet Management, 1 recommendation was proffered and fully complied with. While in Financial Management ,4 recommendations were proffered and 3 fully complied with. Figure 5 : Double bar chart showing recommendations proffered in Red and recommendations fully complied with in Green
5. 5 | P a g e LIST OF ACRONYMS ACC Compliance Progress Assessment Matrix .... ...................... .... ACCCPAM Anti - Corruption Act .................................... ... ....................... ACA Chief Fire Officer ............................................... .. .. . ......................... CFO Compliance Barometer .............................. ........................... .. CB Compliance Management and Sanctions Enforcement Handbook for Systems a nd Procedures and Policy Review Recommendations ............ ... ........ CMSEHSPRR Compliance Progress Assessment Matrix ................................. .. CPAM Compliance Score ................................................................. CS Ministries Departments Agencies ............................................. .. MDAs Ministry of Finance ................................................................ MoF Monitoring and Compliance U nit ......................... ............................. M&C Unit Old Sierra Leone Leones ......................................................... OSL L Public Expenditure Tracking ................................. ..................... PET Sierra Leone National Fire Force ........................... ..................... . SLNFF Systems and Processes Review ........................... ...................... SPR Systems and Processes Review Recommendations ... .................. ... SPRR
7. 7 | P a g e The idea of compliance monitoring is consistent with the saying ‘What get measured gets managed’(Drucker,1954) Corruption opportunities can be managed and rid of in MDAs if recommendations are implemented and appropriate sanctions are levied for non - compliance situations. Compliance Monitoring provides assurance to the ACC and the public in general about the achievement of the objectives and benefits of systems and policies reviews in MDAs by gauging and reporting on the compliance scores of MDA with ACC Systems and Policies reviews recommendations. WHY COMPLIANCE MONIT OR ING? Had it not been for those 2 inapplicable recommendations, SLNFF would have achieved a compliance scor e of 90% 1 by fully implementing 9 of the 10 (12 – 2) applicable recommendation and for which the SLNFF should be commended, celebrated, and used as an example for other Ministries Departments and Agencies (MDAs) to emulate in line with section 4.3 of the C MSEH for S PRRs. We recommend that: 1. The Management of the SLNFF expedites the implementation of the remaining 1(10 – 9) applicable recommendation that has to do with properly packing and organizing the stores. 2. The ACC Commissioner cancels the Two (2) inapplicable recommendations highlighted in table 1 above. 3. Going forward, all MDAs especially the Ministry of Finance (MoF) that have stake and primary responsibility in the implementation of some recommendations proffered to MDAs, be invited to the presentation of Systems and Processes Review reports. 1 SLNFF achieved a Compliance Score of 90% (Full Compliance), by fully complying with 9 of the 10 applicable recommendations. Though 12 recommendations were proffered, 2 of those recommendation cannot be implemented by SLNFF because they were out of the control of the department.
11. 11 | P a g e 5.0 T HE COMPLIANCE RATE (SCORE) The Compliance Score (CS) of the Agency was calculated as: 0% - 49% No Compliance (Indictment) 90% - 100% Full Compliance Celebrated/Commended 50% - 79% Moderate Compliance (Warning Letter) 80% - 89% Significant Compliance (Further Engagement) Figure 1 : The Compliance Barometer (CB) Compliance Score = Number of Recommendations Fully Implanted Total Number of Recommendations Proffered 100 Figure 2 : The Compliance Score
3. 3 | P a g e TABLE OF CONTENTS EXECUTIVE SUMMARY ............................................................ ... ....... . . 6 1.0 INTRODUCTION/BACKGROUND ................................................ .. .... . . 8 2.0 OBJECTIVES : ..................................................................... ......... . . 9 3.0 SCOPE AND METHODOLOGY ............................................. ...... ... . . 10 4.0 DATA ANALYSIS ............................................................ ......... .. . ... 10 5.0 THE COMPLIANCE RATE (SCORE) .................................... ......... ... ... 11 6.0 SUMMARY OF COMPLIANCE ............................................. ......... .... 12 7.0 DETAILED FINDINGS AND ANALYSIS O F NATIONAL FIRE FORCE COMPLIAN................................................................................. ..... 15 7 .1 FINANCIAL MANAGEMENT: ................................................... .......... . . . .... 15 7 .2 FLEET MANAGEMENT ......................................................... ......... ... ... 1 6 7 .3 IMPROPER ADMINISTRATIVE SYSTEMS ................................. ......... .... 17 7 .4 PROCUREMENT MANAGEMENT: .......................................... ......... .. . .. . 17 7 .5 STORES MANAGEMENT ...................................................... .......... ... . . . 18 8.0 CONCLUSION .............................. .................................... ............ 18 9.0 RECOMMENDATION ............ ....................... ..................... ......... ......... 18 10 . 0 PROGRESS ASSESSMENT TOOL & COMPLIANCE BAROMETER ...... ... ... 20 LIST OF TABLES Table 1: THE 2 INAPPLICABLE RECOMMENDATIONS ......................... 13
16. 16 | P a g e Now i mprest was received on an annual basis; and all sub - station s received a share of it based on the number of personnel and availability of fire engine s (Operations ). T able 2 b elow shows the amount of imprest received in 2021 and 2022 and how it was allocated to the various stations. Now all expenditure s were supported with appropriate signatories and supporting documents; thereby reducing the likelihood of corruption in th e disbursement of resource sat the department. The remaining 1 ( 25% ) recommendation, for which no action was taken, ha d to do with the reduction in the number of signatories in the PET F orm. That was totally out of the control of the Manage ment of SLNFF as highlighted in table 1 above. 7.2 Fleet M anagement The only recommendation proffered in re spect of the management of fleet was fully complied with , recording 100% compliance. This recommendation relate d to the Year Imprest Received (NSL) Re - Allocation to the Various Stations (NSL) Year Station Head Quarters Rokel Station Aberdeen Station Kissy Station Makeni Station Kambia Station Kono Station Moyamba Station Bo Station Kenema Station Total 2021 17,500 10,000 1,000 1,000 1,000 1,000 500 500 500 1,000 1,000 17,500 2022 18,380 10,000 1,000 1,000 1,000 1,000 500 500 500 1,000 1,000 17,500
20. 20 | P a g e NATIONAL FIRE FORCE YEAR OF REVIEW – 2012 8 PROGRESS ASSESSMENT TOOL & COMPLIANCE BAROMETER S / N Recommendatio n s Indicator Activity (input &Output) Importa nce Baseline ACC Target Means of Verification (MOV) Current progres s (%) Remarks FINANCIAL MANAGEMENT 1 To reduce the number of signatories on the PET form in accessing funds # of signatories reduced High Too much of signatories in the PET form in accessing funds At least not more than 5 signatories Verify PET forms 0 % There are still too much signatories in the PET F orm because that is the way it is designed by the Ministry of Finance. So, NFF does not have the power to change that. 2 Since NFF is not a sub vented department paying contract fees directly to service providers # of contract fees paid to directly to service providers High contract fees are not paid directly to service providers All contract fees paid directly to service providers Verify Vouchers 100% All contract fees are now paid to service providers directly through the Ministry of Finance. Description of Progress No Compliance Moderate Compliance Significant Compliance Full Compliance Score Range (0% - 49% ) (50% - 79% ) (80% - 89% ) (90 - 100% ) Color Code
13. 13 | P a g e Table 1 : THE 2 INAPPLICABLE RECOMMENDATIONS No. Baseline Recommendation Barrier preventing the implementation of the recommendation. Area of Focus: FINANCIAL MANAGEMENT 1. Too much of signatories in the Public Expenditure Tracking ( PET ) form in accessing funds To reduce the number of signatories on the PET form in accessing funds There is still “ too many ” signatories in the PET form . The PET Form was designed by the MoF with 4 authorization signatories on P art Four of the form for: 1. Program Manager, 2. Professional Head 3. Vote Controller 4. Minister The SLNFF cannot alter this, because any alteration will not permit the form to be honored for payment by MoF. Therefor e SLNFF cannot implement this recommendation relating to the reducing of the number of signatures on the PET Form. Area of Focus: PROCUREMENT PROBLEMS 2. Procurement of Diet is very slow by the MoF . To ensur e timeliness in the procurement of diet in the Western Area, the M oF must quickly go through the procurement documents and recommend appropriately (no objection) to ensure quick supplies of diet to the headquarters and substations in Kissy and Aberdeen. The procurement of diets was still delayed b ecause allocation for diet was normally received late by SLNFF from the MoF. SLNFF cannot directly influence the timing of the allocation leading to the delay. Had it not been for those 2 inapplicable recommendations, SLNFF would have achieved a compliance score of 90 % 3 by fully implementing 9 of the 10 (12 – 2) applicable recommendation s and for which the SLNFF should be commended, celebrated, and used as an example for other MDAs to emulate in line with section 4.3 of the CMSEH for SPRR s . 3 SLNFF achieved a Compliance Score of 90% (Full Compliance), by fully complying with 9 of the 10 applicable recommendations. Though 12 recommendations were proffered, 2 of those recommendation cannot be implemented by SLNFF because they were out of the control of the department.
23. 23 | P a g e appropriately (no objection) to ensure quick supplies of diet to the headquarte rs and substations in Kissy and Aberdeen. 10 The Procurement team is advised to continue with direct contracting in the procurement of fuel since the product cost is standardized. Service providers with best service opportunities must be considered for the contract. • # of direct contracting in the procurement of fuel • % of service provider with best opportunities awarded contract to High Poor procurement processes undertaken in the Instructions issued by CFO to procurement team Verify procurement contract document 100% Even though procurement contract between NP - SL and the NFF was not made available, since the contract has been existing for a very long period of time and has not been reviewed. There is evidence that the NFF and NP - SL has a contract as requests were made by the NFF to NP - SL for the supply of fuel even on credit basis and it is honoured . STORES MANAGEMENT 11 The type of items for stocking - procured items should be classified into relevant categories such as inventory and Non inventory items. % of procured goods classified by specification H igh Goods are not categorized to inventory and non - inventory 100% of procured goods classified by specification Verify the storage of the procured goods 40% Some efforts have been made to expand the storage facility with two empty container spaces. However, the categorization of store items into inventory and non - inventory items is still a challenge. 12 To ensure the Ministry has an adequate supply of goods and to deter stockpiling of surplus or useless items resulti ng from uncontrolled purchases , it should make kn own its stock control policy to the staff responsible for stores management, specifying the following rules. % of ideas of the stock control policy of the responsible staff High Store management is very poor Stock control policy be made available to the responsible staff Verify for the stock control policy 100% Store tools and policies in place. There is also an assigned Store Officer.
22. 22 | P a g e purposes engines IMPROPER ADMINISTRATIVE SYSTEMS 6 All approved budgets must be circulated amongst unit heads and commanding officers of the Sub stations. # of unit heads without approved budget High Senior officers at the sub stations not aware of budget approved All unit heads with approved budget of their respective units or area of operations Minutes on Budget committee meetings List of distribution of approved budget 100% There is a budget committee in place and a Budget Officer. Inputs are made by every commander who is also present for budget defense and approved budget is circulated to all of them. PROCUREMENT PROBLEMS 7 The Commission strongly recommends that head of entity of the NFF must relinquish his position as chairman of the procurement committee and delegates such responsibility to a senior management staff . # of procurement Committee meeting headed by a senior management staff order than the CFO High No delegation of duties by the head of entity of NFF on procurement. New chairman of procurement committee appointed by CFO Verify for procurement committee minutes 100% The position of Pr ocurement Committee chair has been relinquished by the Chief Fire Officer to the Deputy chief Fire Officer. Upon the passing away of the DCFO, the Divisional Officer - Mr. Alhassan Kamara is now the Chair. 8 Continuation of centralized procurement system since the threshold is usually below sixty million Leones. Thus, this practice saves time and reduces cost. # of procurement system centralized below the threshold of sixty - million High Decentralized procurement system Centralized procurement system with threshold below sixty million Leones continued. V erify for procurement files 100% The procurement is still done at the HQ. Nonetheless, procured items that are meant for the District Offices are distributed accordingly. 9 For the purpose of ensuring timeliness in the procurement of diet in the Western Area, the Ministry of Finance must quickly go through the procurement documents and recommend # of timely procurement carried out in the supplies of diets to the headquarter and substations by the Finance Ministry High Procurement of Diet is very slow by the Ministry of Finance. Procurement of diets be done on a timely manner Verify the supply chain of the procurement 0% The procurement of diets is still very slow by the Ministry of Finance and the NFF does not have control over that.
21. 21 | P a g e 3 Le2,000,000 monthly imprest for the Western Area must be paid regularly and on time. The imprest must be further divided amongst the three stations in the Western Area based on needs. A reporting mechanism must be clearly established to ensure accountab ility and probity in the use of public funds. •# of stations without imprest on a monthly basis • # if Imprest divided by the substations in the Western Area • # of reporting mechanism established to ensure accountability in the use of fuel High Sub s tations not provided with monthly basis. Imprest not divided among the three stations in the Western Area. No reporting mechanism established • All sub - stations provided with Imprest on a monthly basis. •Imprest should be divided by the three substations in the Western Area •A reporting mechanism establish to ensure accountability in the use of fuel Imprest requisitio n form and Imprest Voucher 100% The imprest is not disbursed to the NFF on monthly bas is but rather yearly and in most times, it does not come in time (which is out of their control). However, as at 2021 and 2022 the imprest received by the NFF were distributed to not only the three stations in the western area but, to all established stations in the country. Retirement is also made to account for the imprest received before stations and HQ will benefit from subsequent disbursement. 4 Every expenditure must be initiated through raising an expenditure proposal approved by either the CFO or the officer in charge in the substations. The annual Budget must also include imprest for the running of regional offices • # of expenditure without expenditure proposal approved by CFO or in - charges in substations • # of the annual budget with imprest for the running of the regional offices High Expenditures raised are not approved by appropriate officer and the annual budget does not include imprest for the running of the regional offi ces. • All expenditure proposal should be approved by the CFO or the in - charges in the substation • Imprest should be included in all the annual budgets for the regional offices Verify the expenditure proposal and annual budget 100% Expenditure proposals were raised for expenditures and approved by appropriate authorities. Imprest is however, budgeted for in bulk at HQ and disbursed to regional offices for their operations. FLEET MANAGEMENT PROBLEMS 5 All available fire engines must be used exclusively to put out fire and not on commercial basis # of sanctions put in place to discourage the use of the fire engine for commercial High Fire engines are used for commercial purposes A zero - tolerance policy developed by management to disco urage commercialization of fire Policy document verified 100% There is a policy on the management of fire engines with prescribed sanctions for deviants.
