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1. 1 | P a g e UNITED AGAINST CORRUPTION ANTI CORRUPTION COMMISSION FUNDED BY: OCTOBER 2020

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24. 24 | P a g e ➢ The current staff strength was 383 nationwide. This number was derived from the payroll data. However, the staff list submitted by the Ministry to the Team indicated that the staff strength was 203 and we were unable to ascertain accurate numbers of staff. ➢ From the data available it was revealed that some past employees’ names still remained on the payroll that were known to have retired, transferred or are deceased. We therefore noted that there was a discrepancy between the payroll data and the staff list and this needed to be addressed. Implication Salaries of staff who may have retired, died may still be running and would remain unaccounted for. This might be a recipe for corruption as someone may be benefitting from the funds. Recommendation We recommend that MSWGCA should seek the assistance of the ESO/HRMO to conduct staff head count to determine the accurate number of staff and reconcile the data with the payroll information. It is recommended that the HR unit and HRMO work closely to ascertain a proper head count in a bid to reconcile the staff list with the payroll. Management’s Response Although the Ministry of Social Welfare still shares payroll with the Ministry of Gender and Children’s Affairs, enormous effort has been made to monitor and clean MSW payroll. A Memorandum has been forwarded to HRMO for separation of the aforesaid payroll. Memos are sent to HRMO for necessary actions to be taken in respect of death of staff, abandonment of post, and transfer of officers who have been re - designated. At headquarter, the HR unit is currently doing staff verification exercise which will be done and cascaded to all the provinces and districts, etc. 6.1.7 Area of Focus: Staff Files Reference to Rule 3.3 of the Civil Service Code Regulation state that records should be kept as possible and will normally be limited to the decisions taken. Records should be submitted in duplicate, typed on one side of the paper only and transmitted under confidential cover.

15. 15 | P a g e 4.6 Area of Focus: Verification of Deliverables Finding During the period under review, the team observed that the Audit Unit is not involved in the verification of goods procured at the Ministry to ascertain the correctness of the goods supplied according to specification Implication With the emphasis on good governance and transparency, this approach will not mitigate pending risk. Recommendation The Internal Audit Unit must be involved in physically verifying deliverables from initiation to completion to ensure effective and efficient management of public funds. Goods delivered without reference to an authorized purchase order number should be refused. All other goods should be cross checked to the relevant purchase order number for quantity and quality, and details of each checked delivery deemed to be ‘as per ordered’ should be entered on to a pre - numbered goods received note. Management’s Response The management of the Ministry of Social Welfare now notifies the Internal Audit Unit to witness deliveries when goods are delivered in the Ministry. 4.7 Area of Focus: Internal Audit Manual Finding The team observed that there was an Internal Audit Manual for 2016 and it was a guiding tool used to enhance audit work. However, it was observed that the 2016 manual was outdated and needed to be reviewed and upgraded to be in line with modern trend and best practices in auditing. Implication Outdated Audit Manual limits the Auditor’s knowledge in recent audit policies and practices. Recommendation Management should work in collaboration with the Ministry of Finance and the Auditor General’s office so that the manual is reviewed and upgraded

56. 56 | P a g e 10.2 Area of Focus: No designated Storekeeper /Officer attached at Head Quarter store Section 179(1) PFMR 2018 states that “ the vote controller or the head of the budgetary agency shall be the chief authority in relation to the use of government stores” Section 183 (1) PFMR 2018 also states that “ A vote controller or head of budgetary agency shall arrange stores for which they are responsible to be inspected regularly and for written reports to be made to them on the sufficiency of the storage accommodation and on the general condition of the stores and storage”. Findings During review, the team observed that there was no designated storekeeper/ officer with the requisite skill and Know - how to manage and coordinate the operations of the head office store in the Ministry. In the absence of the storekeeper, the head of Human Resources acted in that capacity. Implications Without a designated trained store keeper, it would be difficult to properly account for the assets of the Ministry. Recommendations Management should e nsure a qualified store keeper is recruited. Management should ensure that the Officer in charge of Stores submits periodic R eports of the Stores facilities and the status of the consumables and non - consumable items procured for the periods. Management’s Response Ministry of Finance has not assigned a qualified Store Keeper to the Ministry of Social Welfare.

17. 17 | P a g e In addition to the above, the Head of Internal Audit of the Ministry and the Project Coordinator have agreed on timelines for inclusion into the 2021 annual work plan the audit of the activities of the project. 4.9 Area of Focus: Training and Professional Development Internal Auditors should be trained to equip themselves with needed technical and behavioral skills to enable them carry out internal audit assignments with professional due care and proficiency. Finding The team observed that staff in the Unit has not over the years benefited from any professional training organized by the Ministry. Implication Lack of professional training will mitigate maintaining an adequate level of technical competence and proficiency in related systems and processes. Recommendation Internal Auditors should be encouraged to interact with other professional auditors and relevant professional bodies to keep them informed about developments in internal audit standards, procedures and techniques. Management’s Response The Internal Audit Directorate have played a big role in ensuring that the Internal Audit staff in central government assigned from the Ministry of Finance to various Ministries are capacitated based on funds availability. The Ministry of Social Welfare training programs might not adequately be in line with the training needs of the Internal Audit Unit staff of the Ministry therefore, appropriate training needs could typically be identified by the Internal Audit Directorate of the Ministry of Finance. 5. FINANCIAL MANAGEMENT 5.1 AREA OF FOCUS: RECORDS MANAGEMENT Finding ➢ The review revealed that financial records for the Ministry were not available for the period under review. It was reported that on 3 rd May 2019 there was a fire outbreak at

16. 16 | P a g e Management’s Response Upgrading Internal Audit Manual is not within the scope of Management neither the Internal Audit Unit in the Ministry of Social Welfare but the Internal Audit Directorate at the Ministry of Finance. However, the above has been communicated to the Internal Audit Directorate of the Ministry of Finance. Responses from the Directorate indicate that the Manual has been updated very recently and the upgraded Manual is in the Directorate for final review. Once the review has been completed, the updated sections will be uploaded in the manual and circulated to all Heads of Internal Audit units. 4.8 Area of Focus: Project Auditing Project auditing is a formal type of “project review”, most often designed to evaluate the extent to which project management standards are being followed. Project audits are also performed as a check and balance to evaluate project quality, necessity, value, and to examine the root cause of known project problems and reported failures. Finding It was observed that the Audit Unit has never conducted audit on projects in the entire Ministry since 2015, with the exception of Business Incubation for African Women Entrepreneurs (BIAWE) project which started in January 2019. Other projects such as Post Ebola Recover Social Investment Fund have never been audited. Implication Failure to audit projects will undermine Quality Assurance and problem and risks faced by project will go undetected and unresolved. Recommendation The Audit Unit must have the designated authority to conduct the audit and make related recommendations in line with best practice. Management’s Response The post Ebola Recovery Social Investment Fund Project effectively commenced operations in January 2020 with the first disbursement of funds made in June 2020. However, the project has requested for an audit in compliance with the ADB procedures for the 2020 Financial Year.

32. 32 | P a g e The CSSO develops the Performance Tracking Table (PTT) from the strategic plan and uses it as a guide to carryout main activities and also supervises the various directorates based on their work plan as required. The CSSO as a key responsibility is in charge of all projects and handling of project funds in the Ministry and have implemented and supervised several projects including: - NPTF, Sierra Leone Association of Ebola Survivors (SLAES), Business Incubator for African Women Entrepreneurs (BAIWE), and the Post Ebola Recovery Social Investment Fund (PERSIF). 8.1.1 Area of Focus: lack of supervision Finding According to the job description of the CSSO, the office supervises four directorates. However, during the review, the team requested for documentary evidence of reports for activities undertaken by the various directorates but was never produced. Implication This clearly is an indication that the CSSO failed in his duties to effectively supervise and monitor activities of the various directorates. Recommendation As a mandate prescribed on the job description to supervise all 4 directorates, the CSSO should ensure proper supervision of activities undertaken by the four directorates. In this regard all directorates should present monthly, quarterly and annual reports to the CSSO. Management’s Response Efforts are now in place for Directorates meetings with the Chief and also quarterly reports are now made available to the chief by the regional and district officers. This has improved the aspect of monitoring and supervision. 8.1.2 Area of Focus: Projects The Ministry undertakes various projects through its Directorates. These projects included the Business Incubation for African Women Entrepreneurs (BIAWE) and the Post Ebola Support Activities to Sierra Leone Association of Ebola Survivors (SLAES).

23. 23 | P a g e 6.1.5 Area of Focus: Volunteer Personnel Owing to the fact that the Ministry’s Mission and Objectives had to be accomplished, there was need for volunteers who are so supportive in addressing issues relating to children’s affairs and administration to be recruited. Attached is a detailed list of volunteers in the Ministry. (See Appendix A) Finding According to the Civil Service Code, Rule 2.8 “the employment of unpaid persons is prohibited”. During the review, we discovered that the Ministry had lots of volunteers as most of them had served in various capacities for over ten years. Implication This may lead to breach of information privacy , Human rights and Labour laws. Recommendation(s) The Civil Service Code, regulations and rules do not ma k e provision for voluntary service as stated in Rule 2.8 above Management should make recommendation to PSC/HRMO to incorporate into the mainstream supportive volunteers of the Ministry Alternatively, the Administrative head should consider formalizing the status of volunteers into a contract agreement. Management’s Response The existence of volunteers in MDA’s contravenes the Civil Service Codes, Regulations and Rules. Some of the Volunteers are now pin code staff at different levels. A Memorandum was sent for financial concurrence in respect of the recruitments of two hundred and eighty six (286) officers. The Ministry was advised to factor such request into the FY2021 MSW Manpower and to liaise with HRMO. 6.1.6 Area of Focus: Variance between Payroll and Staff list Findi ngs ➢ The review team observed that there were issues of overstaffing in the Ministry as the payroll data on staff does not reconcile with the staff list provided by the Ministry.

13. 13 | P a g e the team identified that findings of both internal and external audit reports kept re - occurring. Implication Failure to address audit queries will adversely affect internal controls. Recommendation Managers should ensure that all audit queries are treated with utmost importance and prompt action must be taken accordingly. Management’s Response Audit queries are treated seriously by managers as management has responded to some of the queries raised and in the process on responding those recently raised by the Internal Audit Unit of the Ministry of Social Welfare. 4.4 Area of Focus: Audit Plan The Audit Plan is detailed within the procedures and includes audit goals, schedules, staffing needs, necessary to ensure that the entire course of an audit process runs progressively and systematically. In practice, Audit Plans are prepared annually and should be approved by an Audit Committee. Finding The Audit Unit maintains an A nnual Audit Plan but has limitations to execute most of its activities in the financial year. Implication This will limit compliance with policies, procedures, laws and regulations Recommendation The Ministry should provide the needed resources for the Audit Unit to be able to execute its mandate to ensure appropriate attention is g iven to all areas of the audit. Management’s Response During the period of review in 2019 the unit was a bit constrained in respect of staff to comprehensively execute the Internal Audit Annual Plan. However the 2020 Annual work plan is on its 80% stage of completion. However, the internal audit unit will work on the findings and recommendations made by the Anti - Corruption Commission going forward.

8. 8 | P a g e Youth Affairs (MYA), the Ministry of Sports (MoS), and other specialized local and international agencies in addressing the educational needs of children and women. • Mobilization of resources both local and international in support of gender and children related projects. • Collaboration with relevant Government Ministries and National and International Organizations/Institutions . The present organizational structure of the MSWGCA which is based on the traditional Civil Service structures, procedures, and conditions of service is headed by the Minister who is the political head with the Permanent Secretary as his Principal Assistant. The Permanent Secretary is the administrative head and is responsible for all administrative functions including providing direct supervisory role to the Human Resource/Admin and Finance Directorate in the Ministry. The Permanent Secretary is supported by the Chief Social Services Officer who is the Head of the Professional wing of the Ministry. Within the Ministry, the Professional wing comprises of the Policy Development and Strategic Directorate, Gender Directorate, Social Welfare Directorate and the Children’s Affairs Directorate as described in the Ministry’s Organogram. During the course of the review, the GoSL decided to unbundle the MSWGCA into two; namely The Ministry of Social Welfare on the one hand and the Ministry of Gender and Children’s Affairs on the other. This unbundling also included the separation of the professional wing of both Ministries. The Chief Social Services Officer is the head of the professional wing of the Ministry of Social Welfare and supervises both the Policy Development and Strategic Directorate and the Social Welfare Directorate. The Ministry of Gender and Children’s Affairs’ professional wing is headed by the Chief Social Services Officer who supervises both the Gender Directorate and Children’s Affairs Directorate. Ho wever the review is limited to the two directorate under the Ministry of Social Welfare. 2. OBJECTIVES OF THE REVIEW The following were the objectives of the review • To examine the various structures of the Ministry and other relevant stakeholders with a view of identifying weaknesses’ in practices and procedures and proffering appropriate actions with a view of promoting effective and efficient service delivery.

72. 72 | P a g e Published by the Anti - Corruption Commission Headquarters: 3, Gloucester Street, Freetown, Sierra Leone, West Africa Website: http//www@anticorruption.gov.sl Bo Office Address: 10 Bo Pujehun Drive, Kebbie Town Email: info@anticorruption.gov.sl Makeni Office Address: Mena Hill Reservation, Makeni Kenema Office Address: Reservation Road, Off Maxwell Khobe Street Kono Office: 37 Masingbi Road, Koidu City, Kono Port Loko : 27 Conteh Street, Port Loko Hotline Nos: 077 - 985985 , 077 986 986 , 515 (All Networks)

18. 18 | P a g e the offices of the Ministry which completely burnt down the entire building housing the Account Division. An internal assessment report on the fire incident was presented to the Review Team. However it was noted that no independent investigation by the police were conducted to determine the cause of the fire despite the suspicious circumstances under which the fire occurred. ➢ It was also discovered that the Accountant and staff of the Accounts Department failed to keep proper financial records for the period following the fire incident. Records were not available for majority of the transactions identified for review. ➢ The few financial records available were not properly organized and filed. They were scattered in bits and pieces on the floor and tables across the office of the Accountant. There is no mechanism in place to easily reference and retrieve financial information. ➢ In our observation the Ministry had not learnt from the fire incident. This is due to the fact that the Ministry had failed to computerize/digitalize and create a back up mechanism for the Account division despite recommendations in the Internal Assessment Report on the fire to do so. Implications: Without proper records it is impossible to prepare accurate financial statements. This will create a conducive environment for corruption to thrive. Recommendations: ➢ It is recommended that the current records management system in the Ministry be reviewed and modified to ensure quality system to meet accountability and transparency requirements. ➢ In this regard, the Anti - Corruption Commission (ACC), Audit Service , Ministry of Finance and other state and professional bodies should work together to develop a financial records management policy and mechanism that will apply to all Ministries of Government. The policy would provide for compliance sanctions. ➢ The Ministry should digitalized its records filing system and create a backup systems to avoid loss of information in a case of fire outbreak or other mishaps. Management’s Response The Ministry strongly notes the recommendation on the above and wish to state that the ICT Department of the Ministry is currently working on the effective computerization of the

28. 28 | P a g e (3) In order to transfer the asset, the Budgetary Agency or the NAGPC shall make a request to the Minister who shall decide in accordance with sub - regulation (1). Finding During the review, the team in an interview with staff members observed that there were furniture and other office equipment removed / transferred from one location to another with no authority or proper documentary evidence. Implication Assets could easily be personalized when transfers are not authorized and documented Recommendation Best practice requires that the Permanent Secretary should ensure that authority for the transfer of assets from one place to another are strictly adhered to. Management’s Response The Permanent Secretary has ensured that transfer of Assets from one place to another is/are documented and strictly adhered. 7.3 Area of Focus: Fleets Management Finding ➢ Vehicle transportation is vital to accomplishing many of the tasks of state government and vehicles serve a wide variety of needs – from occasional basic highway transportation to routine off - road use. Each state agency is responsible for determining how best to satisfy its transportation needs ➢ However, in the Ministry of Social Welfare there is serious challenge with vehicle transportation as there are only few vehicles that are used in carrying out the Ministry's operational mandate. Implication Without transportation, the work of the Ministry will be hampered since it is heavily involved in outdoor activities. Recommendation

50. 50 | P a g e procurement minutes neither any correspondence from such Committee regarding approvals for procurement activities undertaken. Implication(s) The non - existence of a Procurement Committee affects the timely execution of procurement contracts and value for money is not assured. Recommendation(s) As stated in the Act, the Procurement Committee shall be at the helm of all procurement activities undertaken and should be given the necessary support to be effective and efficient in the discharge of their responsibilities. Management’s Response There is a procurement committee that meets and the minutes of these meeting are available. The procurement committee takes decisions on procurement issues 9.2 Area of Focus: Staff Capacity Section 17 (1) of the National Public Procurement Act (NPPA) 2016 states that “ Procurement - related functions shall be carried out by procurement persons, trained, and knowledgeable in accordance with the guidelines, and qualification requirements established by the Authority .” Also, Section 19 (1) of the Public Procurement Act 2016 states that “ A Procurement Unit shall be established in each procuring entity, staffed with persons trained and knowledgeable in procurement and charged with carrying out, on a continuous basis, functions related to procurement ”. Finding(s) The team observed that the Unit is legitimately occupied by the Senior Procurement Officer (SPO) who had qualifications /or trainings in Procurement and two volunteers (who have been in the Ministry for over seven years). Procurement functions were carried out by the volunteers (untrained personnel not recognized by the Human Resource Management Office) with little knowledge in procurement. Implication(s) Untrained personnel were normally not strongly positioned to effectively discharge their tasks given the fact that they may not be very familiar with their subject matter.

21. 21 | P a g e Finding It was observed that the attendance register was not properly supervised as most staff do not sign the attendance register. The essence of supervising an attendance register is for the authorities to know which employees are working, when they are working and when to anticipate scheduled time off . Regular attendance and punctuality are vital attributes for all employees. It is important for employees to attend work regularly and to arrive at work on time. Implication It is important that the Employer tracks attendance as it will take note of employees’ scheduled time off, employees’ arrival, leaving and break times to ensuring work hours are not being abused Recommendation The HR Unit should ensure that an Attendance Register is properly monitored and reported Absenteeism or late coming that is excessive or unauthorized grounds for disciplinary action, up to and including termination of employment . Management’s Response Much emphasis is placed on staff attendance register to be able to properly track absenteeism and late coming. 6.1.3 Area of Focus: Staff Personal Files Findings The team conducted an extensive review of staff Personnel Files to determine whether all employees received copies of their job descriptions and other documentations in accordance with the Civil Service Code; namely Rule 3,3. However it was observed that staff personnel files were not properly maintained and lacked relevant documentations, Also n o assessment was done in the Ministry on staffing in terms of verifying the numbers of staff who were on post and those who should be on retirement but are still at post so that these information could be reconciled with the payroll data in order to avoid excessive use of resources.

33. 33 | P a g e Finding ➢ It was observed that there were no effective mechanisms in place to effectively monitor the implementation of these projects. No monitoring reports or status reports were available for these projects. The Projects documents were never found or presented. ➢ The review team observed that over One billion nine hundred million Leones (Le 1,100,000,000) were provided for the SLAES project. These funds have been withdrawn from the bank account even though there was no evidence that the project was implemented. Huge cash withdrawals were made by the Accountant and other members of staff. In one instance, the Accountant withdrew three hundred million Leones . This resulted in a situation where the survivors demonstrating at the Ministry. There are strong indications that the funds meant for ebola survivors were misappropriated. Implication Without effective monitoring the project might not achieve its objectives and corruption will prevail. Recommendation An effective project management policy and mechanism should be developed. The ACC should investigate the SLAES project for misappropriation donor funds. Management’s Response The R oles and R esponsibilities of the Chief Social Services Officer In principle as documented by Human Resources the key role of the Chief Social Services Officer overall coordination and supervision of policy, programme of the ministry. During the period under review, the chief was never given the opportunity to perform the prescribed overall roles and responsibilities, rather coordinated by Head of Entity and the Permanent Secretary (as Vote Controller). There was no chain of command as prescribed HR services; Directors worked and took directives from the Permanent Secretary and Head of entity as and when needed without any contact with the CSSO. All Ministry funds, assets and staff were authorized, managed and controlled by the Permanent Secretary.

22. 22 | P a g e Implication Without proper records on staff, it could be difficult, if not impossible, to effectively monitor performance and productivity levels. Lack of sensitive information in staff personal file can hinder both the growth and development of the staff. Recommendation The HR/management should ensure that staff personal files are updated with the necessary documents. Keeping accurate records on staff could help identify gaps in skills, and save time while performing administrative duties. Management’s Response Recruitment in the civil service is a process which involves advertisement of gazetted job description. Based on the advertised jobs, candidates who are qualified apply to fill the vacancies .All civil servants are preview to their different job descriptions. The job description for ministry of Social Welfare Staff is handy and in the HR unit; all Directors were given copies for their different directorates. At the Head office, currently, there is staff verification going on to be able to monitor and update staff files. 6.1.4 Area of Focus: Distribution of Fuel Finding It was observed that the HR Unit solely undertook the procurement of fuel for the Ministry and also performed the task of allocating and distribution of fuel to staff members. These functions according to best practice are considered to be the responsibility of the Administrative Unit/Officer. Implication Lack of segregation for duties creates opportunities for abuse. Furthermore, overriding the function of the Administrative Unit would make the Unit non - functional. Recommendation We recommend that there should be segregation of duties in the management of fuel as the Administrative U nit/officer should undertake the procurement process and the allocation with proper authorization from management. Management’s Response Distribution of fuel is no longer the responsibility of HR.

12. 12 | P a g e The definition by the IIA emphasizes the key word “independent.” The dilemma is how an internal auditor would be independent if he or she is part and parcel of the performance of the same internal control activities that he or she is to evaluate for effectiveness. To provide an independent and objective assurance service requires that internal auditors are detached from the operational activities of the organization in all respect including control activities such as checking payments and contracts before such payments are made. Pre - audit as a system designed for the examination of vouchers, contracts, etc., in order to substantiate a transaction or a series of transactions before they are paid for and recorded. Asking internal audit to be part of the internal processes of approving and authorizing payments and contracts is an attempt to make internal auditors part of the operational side of the organization. This has the tendency to incapacitate the internal audit unit to offer an independent and professional assurance service to management on the very activity to which they are a part of its implementation. It should be noted that self - review of pre - audited transactions by Internal Audit could be a threat and potential compromise of internal audit’s independence and objectivity. Therefore, the important role of pre - checking of supporting documents, contracts, and other payments are the prerogative of management. This prerogative is normally delegated to the finance department. From this we can confidently say that the pre - audit role falls under the first and second lines of defense and part of the operations of the organization. Internal auditors are supposed to review these controls and report to the governing body. The internal auditor can certainly not be in the position to give an objective evaluation of the internal control measures if he or she is part of the control operations. 4.3 Area of Focus: Audit Queries Finding The team observed that queries in the audit report for the period under review were not adequately responded to by management and were not treated with utmost importance as

51. 51 | P a g e It is of high risk for personnel (volunteers) not recognized by HRMO to be fully involved in procurement activities Recommendation(s) Management should regularize the status of the voluntary staff who have worked in the Ministry for over seven years.. Procurement activities should not be carried by volunteers. Management’s Response Government has assigned a Procurement Officer in addition to the Senior Procurement Officer with knowledge in procurement. 9.3 Area of Focus: Handing Over Notes A hand over note is a report that gives a summary of the activities carried out in an office or a position. It is a document that an employee who is about to leave his or her position, temporarily or permanently, writes to serve as a guide to a successor so that the workflow is not affected. Finding(s) The team realized that handing over notes was not of a good practice. For the periods under review (2016 - 2018), no handing over notes was provided and /or files were found in the Unit. During our intervention, the current SPO was opportune to receive a handing over note after assuming office for over six months from the previous SPO. Implication(s) Failing to provide handing over notes to successors would deter them to settle and be au - fait with the processes of the new job. Recommendation(s) Management should ensure before an employee leaves his/her office upon transfer and or retirement, a detailed hand over note be submitted to the Permanent Secretary. Management’s Response

54. 54 | P a g e 9.7 Area of Focus: Debriefing to |Unsuccessful Bidders Section 27 of the NPPA state “that a procuring entity shall immediately, after a successful bidder has been identified, inform the unsuccessful bidder(s) of the reason for which their respective bids were unsuccessful ”. Sec 28 (1) also provides as follows: “Subject to this Act, documents, notifications, decisions and other communication referred to in this Act, to be submitted by the procuring entity to a bidder, or by a bidder to the procuring entity, shall be in writing” Finding(s) The review team observed that the Procurement Unit had never communicated / or debriefed, informed the unsuccessful bidder(s) in writing. Implication(s) Withholding information that is to be provided to an unsuccessful bidder, as a prerequisite of a procurement process raises suspicion. Recommendation(s) For proper accountability and transparency, the Procurement Unit should always communicate in writing to all bidders whether successful or not. Management’s Response Debriefing of all successful bidders in NCBS AND ICB is currently implemented by the Ministry 9.8 Area of Focus: Requisition Book Finding(s) There were no requisition books, which staff members use to request for office items/ or stationery. Goods were procured and supplied without being requested for through the requisition books. Implication(s) Lack of requisition books for procurement of goods, and services, would pose challenges in tracking the allocation and utilization of resources. Recommendation(s) A Requisition Book should be maintained by all Units of the Ministry. The Requisition Book has to be filled, signed, approved, and forwarded to the Procurement Unit for supply.

29. 29 | P a g e The Ministry should be provided with vehicles and other forms of transportation to facilitate the movement of staff in carrying out their duties effectively. Management’s Response The Ministry is short of functional vehicles. It is hoped that Government will provide us with vehicles to facilitate our work. 7.4 Area of Focus: Defective / Faulty Assets . Section 162 of the PFMR 2018 states: - (1) Every year, prior to submitting the budget proposal, the Vote Controller shall survey, and check the quality of all assets held in order to produce the maintenance plan for the next financial year. (2) The Vote Controller shall incorporate the maintenance expenditure within the budget proposal. (3) In the event that maintenance cost is not covered by any budget allocation, the Vote Controller shall include in the maintenance plan - (a) The justification for the need to include the maintenance cost in the Supplementary Estimate if the maintenance cannot wait until the next financial year. Finding The Ministry has a number of vehicles throughout the country but these are not enough to enable staff to carry out their duties. During the review, physical examination of the Ministry’s assets was conducted and we established that a number of the existing motor vehicles have broken down and are packed at various garages that have taken more than one year. ( See Appendix B ) for the number of vehicles packed in the various garages. Implication ➢ The non - maintenance of the Ministry’s properties could decrease the efficiency and lifespan of the vehicles. ➢ Also, it is apparent that other mechanical faults could develop resulting to additional cost.

14. 14 | P a g e 4.5 Area of Focus: Audit Committee The Audit Committee’s role is one of oversight and monitoring, and is also required to review management’s analyses of significant issues in financial reporting and judgment made in preparing the financial statement. The Audit Committee should be of at least three independent non - executive staff members, one of whom should have recent and relevant financial experience. Finding It was observed that there was no A udit Committee at the Ministry to provide actionable insights to oversee and improve financial practices and reporting but rather the auditor reports to the Permanent Secretary Implication An active and knowledgeable Audit Committee is fundamental to achieving and maintaining an effective control environment, an atmosphere of mutual trust and respect for internal audit activities. Recommendation ➢ To ensure transparency and thwart collusion and conflicts of interests, best practice indicates that the internal audit activity should have a dual reporting relationship. ➢ The Head of the Audit Unit should report to the Permanent Secretary for establishing direction, support, and administrative interface; and to the institution’s oversight group typically the Audit Committee for validation, reinforcement, and accountability. ➢ However, it is recommended that the Permanent Secretary sets up an Internal Audit Committee and the member of the Audit Committee should not necessarily be an expert, but it is important that they are financially literate and should be mixed of inside and outside members. Management’s Response Administratively, Internal Audit Unit reports to the Permanent Secretary due to the non - availability of an audit committee in the Ministry. Management is in the process of identifying Audit committee members and the process of notifying same is underway. However, the internal auditors will immediately work on the findings and recommendations raised by ACC.

19. 19 | P a g e entire operations of the Ministry with particular emphasis on providing strong and effective back - up system for the Accounts Unit. 5.2 Area of Focus: Bank Reconciliation . ➢ It was observed that the Ministry operates numerous bank accounts in Sierra Leone. These include accounts for projects and donor funds. The Accountant failed to provide detailed information on the status of majority of the Accounts. ➢ It was observed that no bank reconciliations were conducted for all the accounts for the period under reviewed. Implications: Bank reconciliation enables the Ministry to detect any discrepancies between its accounting records and the banks due time differences and errors. Failure to do monthly reconciliation will cause such discrepancies and errors go unnoticed and unresolved. Furthermore fraudulent or unauthorized withdrawals may go unnoticed. Recommendations: ➢ It is recommended that monthly bank reconciliation be conducted strictly. ➢ It is also recommended that the duties of the persons responsible for accounting and authorizing bank transactions and those responsible for preparing and monitoring bank reconciliation statements be segregated. ➢ It is recommended that ACC conducts an investigation into the status of all the bank accounts. Management’s Response The Ministry also notes the recommendation on the above and has accordingly taken action to address the issue. Bank Reconciliation is now being done on a regular monthly basis for all the accounts operated by the Ministry. The Accounts Unit is now adequately staffed to provide for proper segregation of duties among accounting staff for the effective and efficient accounting function in the Ministry. 6. HUMAN RESOURCE MANAGEMENT AND ADMINSTRATIVE PRACTICES 6.1 HUMAN RESOURCE The Human Resources department of an organization performs Human Resource Management, overseeing various aspects of employment such as compliance with labour

26. 26 | P a g e Management’s Response Staff performance appraisal starts with the setting up of departmental /unit performance targets followed by individual performance targets which are submitted by the Heads of units to the HR to be able to submit a comprehensive list of staff to HRMO for approval of their annual vacation leave. Staff performance targets for 2019 were evaluated by their supervisors who, after their evaluation forwarded same to the HR for annual appraisal. 6.1.9Area of Focus: Capacity Building Find ings The Ministry has no capacity training programme for staff and most of the staff do not have the requisite skills, knowledge, structures and ways of working that make them effective in the discharge of their functions. Implication Failing to train employees to the required standards and failing to develop individuals for advancement to more senior positions within the institutions may lead to poor performance of employees. Recommendation There should be a detailed human resource plan setting out the required number of training for employees and policies for making sure that these staff capacity levels are achieved. Management’s Response In 2019 the Ministry alongside UNICEF embarked on Capacity Gap analysis which is a guide to the Ministry’s capacity building plan. 7. ADMINISTRATION 7.1 AREA OF FOCUS: INVENTORY MANAGEMENT Finding Best practice indicates that there should be a designated staff to handle the Ministry’s inventory. However, the team observed that there was no designated staff assigned to maintain inv entory of the Ministry's asset. Also, there were no policies or procedures to

49. 49 | P a g e Management’s Response The Ministry notes the recommendation on the above and wish to state that in - country transactions relating to the 2019 Hajj process were carefully conducted and documented with a copy of the Financial Report submitted to the Team for review. Supporting documents in respect of the said transactions are also readily available in the Ministry’s Accounts Section for inspection. For 2018 and the other years for the period under review, frantic efforts are being made through the responsible persons in post then to put the necessary documents in place for your attention. 9. PROCUREMENT MANAGEMENT Procurement Management is the systematic approach used for buying all the goods and services needed for an institution to stay sustainable. When procurement is managed well, it would add value to all business practices, and save both time and money . 9.1 AREA OF FOCUS: PROCUREMENT COMMITTEE Section 18(1) of NPPA 2016 states that: “a Procurement Committee shall be established in every procuring entity”. Also, according to Sec.18 (8) of the same Act, “ a Procurement Committee shall make necessary arrangements to ensure that timely information on the execution, and conclusion of contracts by a Department or Division of a procuring entity, as well as on supplier, contractor or consultant performance is reported to the Procurement Committee ’. A Procurement Committee shall consist of five members as follows • The Vote Controller who shall act as chairman • The Senior Official of the entity • The Head of Finance or any budget professional • The Head of the Procurement Unit who shall also be Secretary to the Committee A representative of the concerned end - user department who shall be a rotating member Finding(s) In the examination of procurement documents, the T eam did not find any evidence of

20. 20 | P a g e laws and employment standards, administration of employee benefits, organizing of employees’ files with the required documents for future reference and some aspect of recruitment and employee off boarding. The human resource management activities appear to be weak and as a result of this situation a lot of Human Resource activities have not been carried out. 6.1.1 Area of Focus: Understaffing Finding The Human Resource Unit is understaffed with only one personnel. Considering the volume of work in the Ministry, the one personnel cannot accomplish such task. Also, staff members that are out of duty station are not properly monitored as well as those in the fourteen (14) district offices .There are challenges with resource allocation and poor staff strength. Implication A Unit that is understaffed may lack the capacity to meet deadlines and achieve its objecti ve and can often lead to an increase in human error Recommendation We recommend that the Ministry should advocate to the appropriate authorities for the recruitment of additional staff in the Ministry so that the Ministry will have more workforce for better service delivery. Management’s Response The deployment of Administrative Officers has helped solve this issue. The recruitment of staff is on hold. 6.1.2 Area of Focus: Attendance Register An employee’s attendance register is a tool to record the regularity of employees on a day to day basis. I Regular attendance and punctuality are vital attributes for all employees. It is important for employees to attend work regularly and to arrive at work on time, because failure to do so detrimentally affects employee morale and productivity.

53. 53 | P a g e Findings Upon verification of procurement documents, we realized that all LPOs were prepared and issued by the Account department instead of the Procurement Unit as prescribed in the relevant procurement instrument. Implication There was conflict of interest as the Account Unit issued LPOs and at the same time made payments to suppliers. Recommendation ➢ Management should ensure that the Ministry complies with sections 125 (1) of the Public Procurement Regulation 2006 and that ➢ The Account department should relinquish the function of preparing and issuing of LPOs. Management’s Response The Ministry has now a functional Procurement Unit and therefore all Procurement documents are now prepared by the Unit. 9.6 Area of Focus: Records Management (Filing System) Section 32 (1) of NPPA 2016 states “that the procuring entity shall preserve all documentation relating to the procurement processes, in accordance with applicable rules concerning archiving of government documentation, but at a minimum for a period of six years following the date of final completion of the procurement contract, or from the da te of rejection of all bids or cancellation of the proceeding, as the case may be”. Finding(s) The team observed in relation to the above section that proper filing system of procurement documents was not maintained. Implication(s) In the absence of a proper filing system audit trail would be rendered very difficult Recommendation(S) The Procurement Unit should ensure all procurement activities are files and shelved. Management’s Response Vast improvement is now in place.

10. 10 | P a g e interview protocols as well as questionnaires formed part of the information gathering process. Related work/reports carried out on the Ministry by Institutions such as Governance Reform Secretariat (GRS), and other reports produced by the MSWGCA formed part of the study. Field visits were also undertaken in the Western Rural & Urban . 4. FINDINGS, IMPLICATION AND RECOMMENDATION 4.1 AUDITING Auditing is an independent, objective and assurance activity that adds value to and improves an institution’s operations as it helps to promote effectiveness and efficiency of operations, ensures reliability of financial reporting and maintains compliance with applicable laws and regulations. The Audit Service Sierra Leone is mandated to conduct Audit in all MDAs to ensure compliance, controls and accountability processes in these institutions. Notwithstanding the above, the Ministry of Finance through the Audit Service Sierra Leone assigned Internal Auditors to all MDAs. 4.2 Area of Focus: Internal Audit Unit ( IAU) The Head of the IAU manages the Unit in accordance with the requirement of the Institute of Internal Auditors (II A ) which includes but not limited to the following: • To establish appropriate policies and procedures to guide the IAU • To establish risk - based audit plans to determine the priorities of the audit activities, consistent with the goals of the MDA. • To develop and implement processes to require compliance with internal auditing standards and practices. • To adopt and maintain a Quality Assurance and improvement Programme that is in accordance with the requirements of the IAA. E.tc. Finding The Ministry has an Internal Audit Unit that conducts internal audit. During the review, the team observed that the Unit has only two staff to undertake audit functions in the entire Ministry.

36. 36 | P a g e • Interfacing with Statistics Sierra Leone, the Ministry of Planning and other strategic partners. In addition to the M&E Strategy document mentioned above, the Directorate also spearheaded the development and finalization of a costed Strategic Plan for the then Ministry of Social Welfare, Gender and Children’s Affairs with various Directorate Log frames. Based on those log frames, annual work plans (AWPs) were then developed for the Directorates of Gender, Children’s Affairs, Social Welfare and Planning. In conclusion, all of the documents mentioned above were emailed to the Leader of the ACC Review Team on the day they engaged me. However, I did not get any acknowledgement of receipt from the Leader of the ACC review Team. That said, I am still quite willing to email the documents again to the Leader of the ACC Review Team or any other official at ACC with the hope that I get acknowledgement of receipt. 8.2.3 Area of Focus: Monitoring and Evaluation Unit It was observed that the Unit had conducted no monitoring of projects and other activities of the Ministry pursuant to its mandate. The Unit has been very dormant over the years despite its strategic importance in ensuring that the numerous projects of the Ministry are implemented according to plan. Implication An ineffective M&E U nit will result to poor management of projects and other activities. This explains the numerous problems facing the implementation of the various projects being implemented by the Ministry. Recommendation All projects should be monitored and evaluated by the M&E U nit 8.3 Social Welfare Directorate The Directorate is responsible to coordinate and monitor government interventions in matters of Anti - Human Trafficking, Disability, Disaster Risk management, older persons and Religious Affairs. The Directorate is structured around these five interventions with a U nit for each.

9. 9 | P a g e • To promote good governance in the management of the public services. • To review the organizational structure to determine how the functions and responsibilities of the various Units relate to the achievement of the mandate and mission of the Ministry. • To strengthen transparency and accountability in the management and administrative functions of the Ministry. • To strengthen the Internal Controls System of the Ministry • To review administrative procedures, processes and facilities to determine efficiency and effectiveness in delivering its mandate and mission. • To enhance and ensure judicious use of funds allocated for the general operations of the Ministry. • To identify and review policy gaps in the system. • To proffer recommendations with a view to serve as a working document for the MSWGCA. 3. SCOPE OF THE REVIEW AND METHODOLOGY The review covers the period 2016 - 2019. Prior to the commencement of the review exercise, an Inception Meeting was held in March 2019, wherein the Minister and top management of the Ministry were briefed about the rationale and methodology of the review. Both primary and secondary data were collected and used during the review exercise and references were made to studies done by other institutions of similar nature both locally and internationally. Requests were made for relevant documents of the Ministry to be submitted. These included Audit Reports, Strategic plan, Organogram, procurement plans, list of fleets, records of fuel usage and list of existing projects. The documents were required in order to get an insight into the Ministry’s administrative operations, Organizational structures for both Administrative and Professional Divisions. A desk - based review was undertaken where relevant documents were reviewed and internet search was done through the website of the MSWGCA and other similar institutions. The collection of data was both primary and secondary while the former involved direct contacts with persons who possess the desired information. Structured and semi - structured

30. 30 | P a g e Recommendation ➢ We recommend that routine maintenance of assets that are repairable be done so as to increase their useful economic lifespan and those that are irreparable be disposed of and taken off the register according to laid down procedures. ➢ Also, that the non - operational vehicles parked at the garages be returned and their disposal process be done through the appropriate channel. Management’s Response It is difficult to get the non – operational vehicles from the garages to the Ministry as there is not enough packing space but such vehicles are on record. The laid down disposal process will be followed. 7.5 Area of Focus: Vehicle Logbook Finding s We observed that drivers do not use logbook to indicate vehicle movement in the entire Ministry. However, in an interview with the Deputy Secretary who doubles as a Transport Officer, he informed the team that all efforts to acquire logbooks didn’t get the required attention. Implication Without vehicle and fuel usage will be difficult to monitor thus leading to mismanagement. Recommendation Management should ensure that logbooks are provided for all vehicles in the Ministry and drivers are trained on how to use the logbooks and hence ensure compliance. Management’s Response In future except if the Ministry can improvise. The difficulty there is that majority of the drivers are illiterate. 8. PROFESSIONAL WING According to the GoSL Civil Service Code, regulations and rules, section 8 states the “Professional Cadre” means the categories of Officers that provide technical and

55. 55 | P a g e 10. STORES MANAGEMENT Store management is concerned with ensuring that all the activities involved in storekeeping and stock control are carried out efficiently and economically by the store personnel. 10.1 AREA OF FOCUS: STORE LEDGER NOT MAINTAINED BY THE MINISTRY. Section 182 subsection 1, 2 and 3 of the Financial Management Regulation 2018 on Accounting for inventories states that: I. S tore shall be accounted for by value as well as by quantity, and it is necessary to keep records so as to determine the cost of each stock items and the reconciliation of the total value of the stock with the financial records II. All vouchers and ledger entries for store shall show the value as well as quantity of the items concerned. III. All purchases of inventories shall be charged directly to the relevant expenditure lines immediately on purchase, and the records referred to in (1) of the regulation shall not form part of the general ledger. Findings The Ministry has not got any storage facility where all procurement activities are to be stored. There was storage but got burnt during the fire incident . The team observed that the Ministry do not maintain store ledger at head quarter and at the Remand Home in Freetown. Items procured are not entered for onward distribution to end users. End users’ offices are used as store so also is the Human Resources Office. Implications Without proper storage space and system there are r isks that the Ministry might loss valuable assets. Recommendations ➢ A secured and appropriate store space should be provided. ➢ Proper stores management mechanism should be put in place. Management’s Response Since the former store got burnt down, a room has been set aside and used as a store space. Store ledger has been supplied to the Ministry by the Ministry of Finance but a designated officer has not been assigned to the Ministry.

37. 37 | P a g e 8.3.1 Area o f Focus: Operationalizing t he Interventions Finding ➢ Of the five areas of intervention – Anti - Human Traffic, Disability, Disaster Risk Management, Older Persons and Religious Affairs - only three are being operationalised. There are no U nits, personnel and mechanism to handle matters concerning Older Persons and Religious Affairs. ➢ For the three areas of interventions that the Directorate is actively engaged in, it was observed there were no specialized or designated staff to handle such matters: staff are arbitrarily assigned to programs or matters as they arise. Implication Failing to have administrative and operational structures in place will render the Directorate ineffective to carry out its mandate. Recommendation We recommend that appropriate operational structures be established with clear mandate to carry out the operations of all the Directorate’s areas of focus. All the U nits should be adequately staffed with clear line of responsibilities. Management’s Response At the Regional Level, of the five units within the directorate only Anti - Human Trafficking, Disability and Disaster Risk Management have Senior Social Services Officers serving as focal officers for each of them. At national level, each of the five interventions has a designated staff to handle issues bordering on them. 8.3.2 Area o f Focus: Operational Policies and Manuals Findings ➢ The review revealed that there are no policies and operations manual to guide and direct the Directorate’s operations with regards its five areas of focus. Their operations are mainly guided by International Treaties and protocols which are yet to be domesticated. For example , matters of Older Persons are based on the Madrid Plan of Action which has

52. 52 | P a g e 9.4 Area of Focus: Procurement Plan Procurement planning is the process of identifying and consolidating requirements and determining the timeframe for procurement with the aim of having them as and when they are required. A good procurement plan will describe the process in the identification and selection of suppliers/contractors/consultants. According to Section 29 (1) of the NPPA 2016, all procuring entities shall undertake procurement planning, with a view to achieving maximum value for public expenditures and the other objects of this Act. Finding(s) The review team did not access any procurement plan for the periods 2016 - 2018 (inclusive) as prescribed in S29 (2) above. All that were provided to the team were procurement activities completed in 2019. Implication(s) The absence of a Procurement Plan will prevent the team from verification of procurement activities. Recommendation(s) The Procurement Officer should prepare a standardize procurement plan as prescribed by the Act. Management’s Response Evidence of procurement plans were submitted to the team for verification. Please see copies attached. 9.5 Area of Focus: Local Purchase Order (LPO) not prepared & issued by the Procurement Unit Section 17(1) of the Public Procurement Regulation 2006 states that “Procurement related functions shall be carried out by persons trained and knowledgeable in procurement, in accordance with guidelines and qualification requirements established by the authority. Section 125 (1) of the Public Procurement Regulation 2006 state that where procurement is conducted using Request for Quotation method, following the contract award decision by the award authority and the commitment of funds, the Procurement Unit shall prepare a written Purchase Order and send it to the recommended bidder.

11. 11 | P a g e Also, the Unit is not involved in pre - auditing but only conducts post aud iting that is limited to certain activities and transactions. There were no indications of conducting a holistic audit in the Ministry. Implication The potential limitation of the work of the Audit Unit will not enable the Auditor to obtain sufficient appropriate evidence to form a true and fair view on transparency and accountability of the financial and other resou rce management of the institution. . Also, pre - audit helps mitigate risk management, control and quality assurance, and compliance to ensure value for money. Recommendation ➢ We recommend that the Ministry through H uman R esource M anagement O ffice (HRMO) recruits more staff with the requisite qualification and expertise so that there will be effective an efficient service delivery in that Unit ➢ The Audit Unit should conduct pre - auditing to ensure value for money and that all resources (human, material, and financial) are utilized appropriately so that the best possible results are achieved . Management’s Response During the Anti - Corruption Commission validation of system and processes review, there were only two internal audit staff as indicated by the ACC team that undertook audit functions in the Ministry. However, the Ministry of Finance through Human Resource Management Office (HRMO) have recruited and assigned one additional internal auditor that helps to improve on the effectiveness and efficiency of service delivery in the internal audit unit. The total number of staff in the unit is currently three (3). Pre - auditing The Institute of Internal Auditors (IIA) defines internal auditing as: “An independent, objective assurance and consulting activity designed to add value and improve an organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance process.”

27. 27 | P a g e guide the management of assets and no asset register to trace the movement of assets and its codification. Implication Lack of proper inventory management system could lead to lack of visibility and control over inventories Recommendation We recommend that management should ensure that a responsible officer be appointed to maintain inventory control system in the Ministry . Also , policies and procedures should be developed on assets management and also an asset register be maintained which communicates the acquisition, storage, and disposal of inventory. Management’s Response An Assistant Secretary has been assigned to maintain Inventory of the Ministry’s Assets. Procedure to guide the management of Assets is that a request is made to the Permanent Secretary who approves and minutes to the Officer to supply. There is an Assets Register to trace the movement of Assets. The process for codification of Assets is ongoing . 7.2 Area of Focus: Transfer of Assets Section 162 of the PFMR 2018 states: - (1) A national asset may be transferred from one holding entity to another when - (a) The holding of the asset does not comply with any existing Act or Regulation; (b) The asset has not been allocated to the suitable entity for effective and efficient use in serving the public and the national interest; (c) The asset is an excess to the holding entity and a necessary need to another entity; (d) The holding entity has misused the asset; or (e) The holding entity cannot, or has failed to, maintain or to preserve the asset. (2) Subject to sub - regulation (3), the transfer of the asset may be made on a voluntary basis between the Budgetary Agencies, or by the decision of the National Asset and Government Property Commission (NAGPC) with the approval of the Minister.

45. 45 | P a g e silent on matters of transparency and accountability such as reporting obligations and its format and documentation of every step of the Hajj process. ➢ There are no financial policies and procedur al manual in place to guide on financial matters. Implication Without financial policies and procedure manual , accountability and transparency will be compromised. Recommendation ➢ The current draft SOP should be reviewed and finalised. The final SOP should include reporting and records management and documentation procedures. ➢ A comprehensive financial policy and procedure manual should be developed taking into consideration all aspects of the Hajj process. ➢ To further strengthen transparency and accountability, the annual Hajj should be audited by the Audit Service Sierra Leone (ASSL) and an independent private audit firm. ➢ The Hajj report should be published for public consumption. Management’s Response The Ministry notes the recommendation on the above and commits that the draft Standard Operating Procedures (SOP) will be accordingly reviewed to include aspects of financial accountability and reporting. It is hoped that the SOP will be finalized and put into operation against the next Hajj process, be it in 2021 or as practicable. A comprehensive financial policy and procedures manual will also be developed to document all aspects of financial transactions in the Hajj process . 8.5.2 Area o f Focus: Hajj Budget Finding ➢ It was observed during the review that there is no established Budget Committee to steer the budget process. ➢ No budgets were presented to the review team. The indications are that comprehensive budgets are not prepared for the Hajj programmes. For the 2019 Hajj, the Government’s

38. 38 | P a g e now been ratified so too is the African Charter on the Rights of Older Persons. On religious affairs, the Directorate depends on models of religious practices in the Sub Region of Africa. ➢ There are no laws on Disaster Risk Management and the Anti - Human Trafficking Act 2005 is under review. Implication Without laws and policies it is difficult to determine the objectives of the interventions and the procedures to achieve them. Recommendations ➢ We recommend that all international treaties and protocols pertaining these five areas of focus be domesticated and requisite laws enacted. The ongoing review of Acts should be concluded as soon as possible. ➢ Strategies, Policies and the Ministry’s O perational M anual should be developed for all the areas of focus. Management’s Response The operations of the directorate are guided by existing legal frameworks. They include but are not limited to the Persons with Disability Act, 2011, the Anti - Human Trafficking Act, 2005, the National Ageing Policy and the Draft Policy on Disaster Risk Management. The operations are further guided by the Ministry’s Strategic Plan and the Directorate’s workplan. 8.3.3 Area o f Focus: Grants to Social Welfare Institutions Findings ➢ We observed that the Ministry through the Social Welfare Directorate provides annual financial support to welfare institutions. These are institutions that cater for persons with special needs such as the aged and disabled persons. ➢ It was revealed that there is no policy to guide the process. Beneficiaries are selected on the discretion of the Director of the Social Welfare Directorate and criteria were not established.

7. 7 | P a g e With the exception of the 1991 Constitution, the MSWGCA has relied mainly on Cap 44 of the Laws of Sierra Leone which deals with “Children and Young Persons”. Even though some of the provisions in CAP 44 are outdated, present day developments and practices within the West African sub - region in particular and the world in general requires that the obsolete provisions in CAP 44 are reviewed to bring them in line with internationally best practice. Against this background, the MSWGCA has already through the House of Parliament enacted “The Child Rights Act 2007 and “The Persons with Disability Act 2011. The aforementioned Acts attempt to review some of the obsolete provisions of CAP 44 and bring them in line with modern and international standards. The Ministry’s mandate as expressed in Gazette No. 73 of December 2002 is as follows: • Social Development • Welfare Services i.e. care for the aged, disability issues etc. • Formulation of national policies for the empowerment of young men and women to develop their potential, creativity and skills as productive and dynamic members of Society and the promotion of national values. • To address the problem of drug abuse among the youth population in collaboration with other relevant governmental and Non - Governmental organizations ( NGOs) • The Government’s machinery for initiating policies relating to gender and children. • The Government’s machinery for monitoring and coordinating all activities including existing structures, relating to women and children. • To coordinate the efforts of NGOs, UNICEF and other donor agencies in addressing the needs of children and women including those affected by the war. • Raise awareness/recognition of gender gaps and take positive steps to narrow gender disparities, child abuse, violence against women, and marginalization in the Society. • To assess the implications for women and men of any planned action, including legislation, policies or programmes, in all areas and at all levels. • To collaborate with the Ministry of Health and Sanitation (MoHS) to address the issues of maternal and infant mortality and to prepare and maintain statistical data on children, gender, and other reproductive health activities. • Work in close collaboration with the Ministries of Higher and Tertiary Education (MHTE), the Ministry of Basic and Senior Secondary School Education (MBSSE), the Ministry of

39. 39 | P a g e ➢ Report s for 2017 and 2018 financial year for the grant disbursements were not available for review. Implication Failure to have a policy on grants to welfare institution will result to abuse of the process and corruption . Recommendation A policy to guide the process of giving grants to welfare institutions should be developed with immediate effect. The policy should clearly state the criteria for the selection of beneficiaries, status of beneficiaries, their obligations and reporting line. Management’s Response It is prudent to state that beneficiaries of the grants to welfare institutions are not selected on the discretion of the Director of Social Welfare. There is a committee that selects beneficiaries based on a number of considerations; the capacity of the institution to support special needs children being one of them. This committee comprises the Hon. Minister, the Permanent Secretary, the Professional Head and the Director of Social Welfare. Please note that no organization benefits from the grants without the approval of this committee. You may wish to contact other members of the committee for more information. There is an existing eligibility criteria to guide the process of identifying beneficiaries of the grants. 8.4 Remand Home Kingtom The Kingtom Remand Home is an institution to which juvenile (fourteen year to eighteen years) offenders are committed by the court for temporary detention for periods up to three months. The institution is manned by four staff from the M inistry of Social Welfare, twenty seven C orrectional O fficers and three P olice O fficers. It is headed by an officer in charge from the Ministry. At the time of review there were twenty nine boys and one girl in detention.

41. 41 | P a g e Recommendation We recommend that a policy on the procedure for the admission and release of inmate Ministry of Youth Affairs (MYA), be formulated with emphasi s on paper work and to whom they are released . Management’s Response Inmates are release on Court Orders which are sign on Court warrant by the Court Registrar. Such document should be review by the Ministry of Justice. 8.4.3 Area o f Focus: Records of Inmates Findings Records that give a detailed history and status of the inmates’ time in detention were not kept. The only record kept is the intake form which contains biological data and reasons for detention but do not give information on the inmates’ court appearances or the status of his or her case. Implication Without detail information on the inmate s’ status it will be difficult for interventions to be made on their behalf. Recommendation We recommend that a personal file be maintained for each inmate. The file should contact a detail ed history of the inmates’ time in detention and the status of his or her case. Management’s Response Details records are kept in the intake form which contains personal data, case history. Information concerning Court next date, Court Status are on the Court warrant. 8.4.4 Area o f Focus: Supervision by Ministry Findings The Ministry has failed to effectively supervise the institution. The institution has not written any report to the Ministry for the period under review neither has the institution presented

31. 31 | P a g e professional advice to the Minister and the Administrative Heads of Ministries/Departments/Agencies and also assist in implementation of policies and programmes. Section 9 states the “Professional Head” means the Professional Head of a Ministry or Department that provide technical and professional advice to the Permanent Secretary and Minister. 8.1 OFFICE OF THE CHIEF SOCIAL SERVICES OFFICER The Chief Social Services Officer (CSSO) who is the Professional Head of the Ministry is responsible for the overall management, coordination and supervision of the Ministry’s programme development and implementation. The CSSO’s main duties/task includes: - • Coordinate and provide direction and guidance to the development of IMS, M&E system, development and implementation of legal instruments/policies/guidelines/regulatory frameworks. • Lead the process of developing and implementing a 5 year strategic plan • Provide leadership on development of detailed annual work plans and budgets, including the Minister’s performance contract. • Monitor, evaluate and review programme activities to ensure that the projects and the programmes achieve their results and objectives. • Ensure quality and timely reporting from Directors. • Prepare quality quarterly and annually reports on the activities of the professional arm of the Ministry to the Minister and Permanent Secretary. • Advice the Minister and Permanent Secretary on children’s affairs, social welfare and gender matters. • Provide direction to and capacity development of the Directors in programme cycle management and various thematic issues. • Network and liaise with line ministries and other partners. • Represent the Ministry to donors and members of the humanitarian community. The CSSO also supervises the four Directorates in the Ministry which includes: - 1. The Policy and Strategic Planning Directorate 2. The Gender Directorate 3. The Social Welfare Directorate 4. The Children’s Affairs Directorate.

25. 25 | P a g e Findings We observed that staff personal files were not properly maintained and lacked proper documentation such as performance ratings, corrective and disciplinary actions, career development certificates etc. Implication Without personal files of staff member it will be difficult t o reference staff history to identify career developmen t and basis for possible promotion. Recommendation The HR/Management should ensure that staff personal files are kept up to date with the requisite information as prescribed by HRMO. Management’s Response All staff are requested to update their files at the HR unit. 6.1.8 Area of Focus: Staff Performance Appraisal Finding The Team was informed that staff performance appraisal has not been carried out over the past years in order to provide adequate feedback on each staff on his or her performance which would serve as a basis for modifying or changing behavior toward more effective working habit . The appraisal process at the Ministry does not facilitate training needs identification and assessment for staff. Implication Lack of employee appraisal system can cause a drop in their morale and self - esteem, which can create resentment towards management . It will also cause management not to realize the potentials of employees for their personal growth in the institution. Recommendation There should be a system for the regular monitoring of employee performance, and for maintaining records of performance reviews. The system should not be used to discriminate against employees on the basis of race, religion, age, gender, disability, marital status, pregnancy, or sexual preference. The performance appraisal results should be fair, accurate and supported by evidence and examples.

35. 35 | P a g e Recommendations : We recommend that the U nits be capacitated to carry out their functions. Trained M&E Officers should be recruited. 8.2.2 Area o f Focus: Strategy and Operational Plan Findings The Directorate operates with no S trategic P lan or O perational M anual to guide or direct its focus. No annual work plans were presented to the review team. Activities are carried out on adhoc basis. Implication A S trategic P lan is a crucial tool for the success and effectiveness of any work. Without a work plan , it will be difficult to see how the directorate can achieve its objective efficiently and effectively. Recommendations The D irectorate should develop a strategic plan and should endeavour to prepare an annual work plan every year. The monitoring and evaluation strategy being developed should be finalised and made operational. Management’s Response Immediately I effectively took over as Director of Policy, Planning and Research in 2019, I initiated the development of a Monitoring and Evaluation Strategy to serve as an Operational Plan for the Directorate. The M&E Strategy, which was finalized and became operational that same year, provides for the following among others: • The strengthening of the various units within the Directorate including periodic staff training to carry out their functions; • The deployment of Regional M&E Officers; • Undertaking periodic research and surveys for data collection and analysis regarding vulnerable persons and groups; • Producing periodic policy briefs for management;

40. 40 | P a g e 8.4.1 Area o f Focus: Time/Period in Detention Findings The review revealed that twenty - three (23) of the thirty (30) persons in detention have been in detention beyond the three month period that the institution was meant to hold juvenile offenders. Some have spent years in detention. The reason cited was delays in the trial processes. Implication Most inmates complained that their future is lost due to long detention without a court verdict. Recommendation The Ministry should engage the judiciary on ways o f ensuring speedy trial of juveniles in detention. A specialised juvenile court should be established. Management’s Response The Ministry is always in engagement with Law Officer Department and the Ministry of Justice. There is a special Court at the Padema Road Court #7 8.4.2 Area o f Focus: Process of Admitting and Releasing Juvenile Finding It was observed that admission into the institution was based on O rders from the courts. However no such procedure exists for the release of inmates. No court O rders or authority for their release or to whom they were released were produced for verification . The review team was informed that sometimes inmates taken to court do not return to the center. Implication The safety and security of the intake is of serious concern if there exist s no system in place on how they can be properly released and to whom.

34. 34 | P a g e There were only two projects of the Ministry – BIAWE and PERSIF directly managed by the Project Coordinators under the supervision of the Permanent Secretary as Chair of the Project Steering Committees. BIAWE – SL Day - to - day directly managed by Project Coordinator with supervision from the Permanent Secretary. As Chief Social Services Officer /Professional Head, I am member of the Steering Committee and receive written project implementation report from the National Coordinator. PERSIF – Post Ebola Recovery Social Investment Funds is funded by African Development Bank (AfDB). However, the project could not kick start until 2020 by which time I was posted to the Ministry of Gender and Children’s Affairs as Professional Head. 8.2 Planning, Policy and Research Directorate The key function of the Directorate is to work with the Budget Officer to formulate annual budget of the various directorates; facilitate or conduct specific research and surveys on the situation of vulnerable persons and groups and gather data for use in policy development, program planning and management decision making and to monitor the Ministry’s activities and interventions by partners to ensure efficient service delivery. The Directorate is divided into three Units: Policy, Statistic s and Research Unit; Planning Unit and Monitoring and Evaluation Unit. 8.2.1 Area of Focus: Staffing and Capacity Findings: The Directorate is understaffed. The Deputy Director position has been vacant since the erstwhile D eputy D irector went on study leave in October 2018. There is no trained and qualified Monitoring and Evaluation Officer - in fact there is only one staff in the M&E U nit and he is a S enior S ocial S ervice O fficer. There are three staff members each in the other two Units. The Directorate has no representatives in the regions. Implication: Without adequate and trained personnel to carry the operations of the Directorate it will be difficult for it to effectively carry out its mandate.

48. 48 | P a g e Management’s Response The Ministry notes the recommendation on the above and pledge to make conscious efforts to start the process much earlier with the availability of funds to adequately provide for time, processes and procedures involved in procurement as per law required. The Ministry will also endeavor to develop a comprehensive Hajj Procurement Plan that will guide all Hajj related procurements. On the specific examples stated under the subject matter as indicated in the table thereof, procurement of items quoted in USD was done in the kingdom of Saudi Arabia back in 2018 and can only be properly informed by submissions made by Sierra Leone Embassy Officials who conducted the process then, based on what obtains in the Kingdom in relation to Hajj procurements. For those quoted in Sierra Leone Leones (SLL), the Ministry can only make improvements in the Hajj procurement process as promised. Documents are however available to support the said transactions especially those relating to the 2019 Hajj. . 8.5.4 Area o f Focus: Accounting for Funds Expended In and Outside Sierra Leone Finding ➢ It was observed that supporting document for transactions undertaken were mostly unavailable for the period under review. ➢ It was observed that four million, three hundred and seventy two thousand seven hundred and seventy six dollars ($ 4 , 3 7 2 , 7 76.000) were transferred to Sierra Leone ’s Embassy Account in Saudi Arabia to cover Hajj related activities. At the time of the review, the handlers of the A ccount failed to properly and totally account for the said funds . There are outstanding supporting document and incomprehensive reports. Implication Lack of supporting document s is a strong indication of poor financial management. Recommendation ➢ All transactions should be supported by necessary documents such as requisition, authorisation, approval and proof of payment and receipt of goods or services. ➢ All transactions without the necessary supporting documents should be investigated by the ACC for possible corruption offenses .

6. 6 | P a g e 1.0 INTRODUCTION The Ministry o f Social Welfare has had a checker ed history. In 1972 when the District Councils were dissolved, the rural development functions were added to its portfolio and its name was changed to the Ministry of Social Welfare and Rural Development. In the 1980s, the Ministry was stripped of its Rural Development functions and its remit focused only on Social Welfare issues. Then in the late 1990s, the Ministry of Gender and Children’s Affairs was merged with the Ministry of Social Welfare to form what is now known as the Ministry of Social Welfare, Gender and Children’s Affairs. (MSWGCA) With the end of the war in 2002, the Government of Sierra Leone (GoSL) established a proper structure at the MSWGCA to fast track policies and interventions to address consequences of the war especially those affecting children, women and the aged. The mandate required new structures and a significant upgrade in social work skills plus improved management guidance and supervision. The MSWGCA is one of the constituent Min istries of the Go SL that is charged with the responsibility of responding to the social needs pertaining to Gender inequalities, social depravity of groups like the disabled, drug abuse, migrants, adoption of children, women’s rights, Sexual and Gender Based Violence (GSBV), child rights, religious rights among others in Sierra Leone. The 1991 Constitution and a number of diverse laws and regulations provide the regulatory framework for the MSWGCA. These are listed below as follows: ❖ CAP 44 of the Laws of Sierra Leone - Children and Young Persons Ordinance (31 st December, 1945) ❖ The Anti - Human Trafficking Act 2005 ❖ The Child Rights Act 2007 ❖ The persons with disability Act 2011 ❖ Gazette Publication on Ministerial responsibilities ❖ The Local Government Act 2004 ❖ The Adoption Act 1989 ❖ Convention on the Elimination of all forms of Discrimination against Women. [ CEDAW] (Ratified but yet to be part of the Laws of Sierra Leone) ❖ National Policy on Gender Mainstreaming.

42. 42 | P a g e any annual work plan or activity plan to the Ministry. There are no evidence that the M inistry has made any supervisory visits to the institution. Implication Without proper supervision of the institution, this can contribute to poor performance and poor management of the institution creating opportunities for corruption. Recommendation ➢ The Ministry should develop supervisory mechanism for the Remand Home and other similar institutions under its control. ➢ It should be mandatory for the institution to present monthly, quarterly and annual reports to Ministry. ➢ The institution should also be mandated to prepare and present its annual work plan to the Ministry and should be appraised on its achievements. ➢ The Ministry should conduct mandatory monitoring visits on a quarterly basis to the institution. Management’s Response The Institution report quarterly to the Ministry on its activities. The Ministry supervise the Institution on its activities. 8.4.5 Area o f Focus: Budget and Procurement Finding ➢ It was observed that the budget and procurement processes for the institution are centralized at the Ministry with no input from the institution. Budgetary allocation to the institution and how and when they are made are not known . Contracts entered into by the Ministry and suppliers are not made available to the institution. ➢ No imprest is made for the day to day running of the institution. If they run low on any supplies they will have to go without supplies until the next general supplies are made. Implication ➢ Lack of participation in the budgeting and procurement processes will result in unrealistic budget being prepared and actual needs of the institutions not met.

46. 46 | P a g e initial funding was six billion Leones (Le6,000,000,000) which proved to be inadequate irrespective of payments that were made by intending pilgrims and d onors. As a result , an additional fund of eight billion , four hundred and fifty nine million, six hundred and seventy seven thousand six hundred Leones (Le8,459,677,600.000) was requested from the Government. Implication Lack of budget will make it difficult to plan and organise spending. This will result in wastages and abuse. Recommendation ➢ A Hajj Budget Committee comprising of stakeholders from the Vice President’s office, Ministry of Social Welfare and the Hajj Committee should be constituted after every Hajj program to undertake the budget process for the subsequent Hajj. ➢ A budget should be prepared and presented to the Vice President’s office for approval six months before the Hajj program based on previous Hajj expenditures and activities and reasonable forecast. ➢ Deviation from budget and virement should not be allowed unless properly justified and authorised/approved by the Ministry which would subsequently inform the Vice President’s Office Management’s Response The Ministry notes the recommendation on the above and will certainly endeavour to advance/improve on the process as recommended. For the 2019 Hajj process however, we would like to state that there was an existing budget which preparation was largely supervised by the Office of the Vice President, though not adequate enough to cover the entire process. Electronic copy of the said budget was however submitted to the Review team. Hard copy of same is hereby submitted for your attention. 8.5.3 Area o f Focus: Procurement Finding It was observed that procurement procedures and law were not followed in many of the procurements done for the Hajj program. The table below represent a sample of

43. 43 | P a g e ➢ Failure to provide imprest for the institution will render it incapable to address unforeseen expenditure that may arise in a timely manner. Recommendation ➢ The Institution and other similar institutions must be allowed to prepare and submit their annual budget to ensure a realistic budget. ➢ The institution must be involved in the procurement process of goods and food stuff to guide the process and ensure that what is required is actually what is procured. This will guarantee value for money. ➢ As a semi - autonomous institution, it should be provided with a n imprest to run its day to day operations. Management’s Response The Institution is now involved in the procurement process. 8.4.6 Area o f Focus: Stores Management Finding ➢ The institution failed to properly account for food stuff and other goods supplied to it. Deliver notes of supplies were not available for review. ➢ Supplies of food stuff and other goods were not properly recorded into the stock ledger and records of their issuances and usage were not regularly and properly made. There are no procedures in place on how these goods are issued or utilised. ➢ There is no trained store keeper to handle the store. Stores records are managed by the S ecretary to the Officer in Charge who has been a volunteer for over three year. Implication Without proper S tores M anagement, there is a risk that good s will be misappropriated. Recommendation ➢ We recommend that a proper S tores M anagement system with the requisite documentary tools be established at the institution. The system should ensure proper record s keeping of supplies received and how their utilization are requested, authorized, approved and accounted for.

44. 44 | P a g e ➢ A trained S torekeeper should be employed or the current handler be trained on S tores M anagement. Management’s Response The recruitment process for the Store keeper is on progress as the later has been retired from service. 8.4.7 Area o f Focus: Asset Management Finding We observed that the institution lacks an inventory of all its assets. No assets register was kept and assets are not marked. The Institution cannot account for all its assets. Implication Without a proper asset management system in place, assets will be moved from point to point or even sometimes removed which might lead to them being misappropriated . Recommendation ➢ An asset register should be maintained. ➢ All its assets should be properly marked. Management’s Response An Asset register has been provided for the Institution as all assets are properly marked and registered. 8. 5 Hajj Pilgrimage The Ministry is responsible for organising Muslims’ pilgrimage to the Holy land of Mecca annually. It is supported by the National Hajj Committee. The Hon . Vice President provides oversight of the Hajj and appoints the members of the National Hajj Committee. 8.5.1 Area o f Focus: Policies and Standard Operating Procedures Findings ➢ A S tandard O perating P rocedure (SOP) has been developed for the Hajj Committee. However the SOP is still in a draft form and is yet to be operationalised. The draft is

3. 3 | P a g e CONTENTS CONTENTS ................................................... .................................................................................... 1 ACRONYMS ................................................ ....................................................................................... 5 1. INTRODUCTION ................................. .......................................................................................... 6 2. OBJECTIVES OF THE REVIEW ............ .......................................................................................... 8 3. SCOPE OF THE REVIEW AND METHODOLOGY ............................................................................ 9 4. FINDINGS, IMPLICATION AND RECOMMENDATION ................................................................ 10 4.1 AUDITING ....................................... ......................................................................................... 10 4.2 Area of Focus: Internal Audit Unit (IAU) .............................................................................. ... 10 4.3 Area of Focus: Audit Queries ............ ........................................................................................ 12 4.4 Area of Focus: Audit Plan ................................................................................................... ..... 13 4.5 Area of Focus: Audit Committee ....................................................................................... ... ..... 14 4.6 Area of Focus: Verification of Deliverables ..................................................................... .......... 15 4.7 Area of Focus: Internal Audit Manual .............................................................................. ......... 15 4.8 Area of Focus: Project Auditing ...... .......................................................................................... 16 4.9 Area of Focus: Training and Professional Development ....................................................... .... 17 5. FINANCIAL MANAGEMENT ..................... ................................................ ................................. . ... 17 5.1 AREA OF FOCUS : Records Management ...................................................................... ..... 17 5.2 Area of Focus: Bank Reconciliation. .................................................................................... .. ... 19 6.H UMAN RESOURCE MANAGEMENT AND ADMINSTRATIVE PRACTICES ..................................... 19 6.1 HUMAN RESOURCE ................................. .................................................................................. 19 6.1.1 Area of Focus: Understaffing ............... ................................................................................. 20 6.1.2 Area of Focus: Attendance Register ........................ ............................................................. 20 6.1.3 Area of Focus: Staff Personal Files ......................................................... .............................. 21 6.1.4 Area of Focus: Distribution of Fuel ...... ................................................................................. 22 6.1.5 Area of Focus: Volunteer Personnel ..................................................................................... 23 6.1.6 Area of Focus: Variance between Payroll and Staff list ....................................................... 23

47. 47 | P a g e procurement activities for which there were no evidence of compliance with procurement laws and regulations. D ate T ransaction Amount in L eones Amount in Dollars 14/8/2018 Purchase of sacrificial lamb 130,000 19/7/2018 Office equipment for H ajj Secretariat 15,141,000 20/7/2018 Passport and document reader 23,096,000 10/8/2018 Purchase of Hajj kits 49,600 22/7/2019 Repairs to L ungi holding center 34,700,000 25/9/2019 Lungi holding center 6,500,000 Total 79,437,000 179,600 It was also observed that payments were not made through cheques or bank transfers. Instead these amounts were withdrawn by staff or C ommittee members who then made cash payments to suppliers. Implication Failure to comply with procurement laws and regulations would make corruption in the procurement process inevitable. Cash payments would make it eas ier for collusion and corruption. Recommendation ➢ The Ministry and the Hajj Committee should ensure that procurement laws and regulations are strictly adhered to. ➢ No expenditure should be approved if procurement laws and regulations are not followed. ➢ All payments made for transaction which does not comply with procurement laws should be investigated. ➢ All procurements should be handled by the Procurement Unit of the Ministry. ➢ All payments should be made through cheques and bank transfers

4. 4 | P a g e 6.1.7 Area of Focus: Staff Files ..................... ................................................................................. 24 6.1.8 Area of Focus: Staff Performance Appraisal ....................................... ................................ 25 6.1.9 Area of Focus: Capacity Building ...... .................................................................................... 26 7. ADMINISTRATION .............................. ........................................................................................ 26 7.1 Area of Focus: INVENTORY MANAGEMENT ............................................................................ 26 7.2 Area of Focus: Transfer of Assets ............ ................................................................................. 27 7.3 Area of Focus: Fleets Management ......... .................................................................................. 28 7.4 Area of Focus: Defective / Faulty Assets. ................................................................................ 29 7.5 Area of Focus: Vehicle Logbook .................................................................. ............................. 30 8. PROFESSIONAL WING ........................... ...................................................................................... 30 8.1 OFFICE OF THE CHIEF SOCIAL SERVICES OFFICER ................................................................ 31 8.1.1 Area of Focus: lack of supervision .......................................................................................... 32 8.1.2 Area of Focus: Projects ............... ....................................................................................... . ... 32 9. PROCUREMENT MANAGEMENT ......... ....................................................................................... . . 49 9.1 Area of Focus: Procurement Committee .............................................................................. . ... 49 9.2 Area of Focus: Staff Capacity ............ ................................................................................. . .. 50 9.3 Area of Focus: Handing Over Notes ...... .............................................................................. . . 51 9.4 Area of Focus: Procurement Plan ...................................................... .................................. . . 52 9.5 Area of Focus: Local Purchase Order (LPO) not prepared & issued by the Procurement Unit ...... ................................................................................................................................. . . 52 9.6 Area of Focus: Records Management (Filing System) ...................................................... . ... 53 9.7 Area of Focus: Debriefing to |Unsuccessful Bidders ......................................................... . ... 54 9.8 Area of Focus: Requisition Book ............ ........................................................................... . ... 54 10. STORES MANAGEMENT ................................................ .................. ................................... ... 55 10.1 Area of focus: Store ledge r .................................................. . .......................................... . . 55 10.2 Area of Focus: No designated Storekeeper /Officer attached at Head Quarter Store... ...5 6

69. 69 | P a g e 64 Procurement activities should not be carried by volunteers. % of procurement activities carried out by volunteers Procurement functions were carried out by a senior procurement officer and volunteers (untrained personnel not recognized by the Human Resource Management Office) with little knowledge in procurement 100% procurement activities are carried out by staff Procurement documents. March 2021 Head of Procurement 65 Management should ensure before an employee leaves his/her office upon transfer and or retirement, a detailed hand over note be submitted to the Permanent Secretary. % of employees that submitted handing over notes when transferred or retired. H For the periods under review (2016 - 2018), no handing over notes was provided and /or files were found in the Unit. However, there is an handing over note submitted to the current SPO. 100% of employees leaving Their post either on transfer or retireme nt submit t ed detailed handing over note. • Transfer and retirement lists • Handing over notes March 2021 Permanent Secretary 66 The Procurement Officer should prepare a standardize procurement plan as prescribed by the Act A standardized procurement plan prepared. H The review team did not access any procurement plan for the periods 2016 - 2018 (inclusive) as prescribed in S29 (2) above. All that were provided to the team were procurement activities completed in 2019. An annual approved procurement plan implemented. • Procurement plan March 2021 Head of Procurement 67 Management should ensure that the Ministry complies with sections 125 (1) of the Public Procurement Regulation 2006 Rate of Management Compliance with sections 125 (1) of the public procurement regulation 2006 H All LPOs were prepared and issued by the Account department instead of the Procurement Unit as prescribed in the relevant procurement instrument. 100% Management Compliance with Section 125(1) of the P ublic Procurement Regulation 2006 LPOs March 2021 Permanent Secretary 68 The Account department should relinquish the function of preparing and issuing of LPOs Account department relinquished the function of preparing and issuing of LPOs The account department relinquish the function of preparing and issuing of LPOs LPOs March 2021 Head of Account 69 The Procurement Unit should ensure all procurement activities are files and shelved. % of procurement activities that are filed and shelved. H Proper filing system of procurement documents was not maintained. 100% of procurement undertaken are filed and shelved Procurement documents March 2021 Head of Procurement

59. 59 | P a g e 7 The Internal Audit Unit must be involved in physically verifying deliverables from initiation to completion to ensure effective and efficient management of public funds % of goods delivered that are verified by the Internal Audi. High Audit Unit is not involved in the verification of goods procured 100% of goods procure and delivered must be verified by the Internal A udit. Verify certificate of verification. March 2021 Head of Internal Auditor 8 Management of the ministry (social welfare) in collaboration with the Ministry of Finance and the Auditor General’s office for a review of the audit manual. The Internal Audit Manual to be Reviewed by Management in collaboration with Ministry of Finance and the Audit Service Sierra Leone. High Outdated audit manual used as a guiding tool for auditing in the activities of Ministry. A reviewed Internal Audit Manual. Physical verification of review plan. March 2021 Permanent Secretary 9 The Audit Unit should conduct regular audit on project in the ministry. # of project audited by the Internal Audit. High No Audit has never been conducted on projects in the entire Ministry since 2015. 100% of the projects are audited by Internal Audit as least twice per year. Physical verification of audited report on projects. March 2021 Head of Internal Auditor 10 The capacity of the Internal audit should be developed # of training provided for the Internal Audit High The team observed that staff in the Unit over the years has not been benefited from any professional training organized by the Ministry. Provide relevant training to Internal Audit Units Verified training report March 2021 Permanent Secretary FINANCIAL MANAGEMENT Records Management Recommendations Indicator Import ance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 11 The Ministry should digitalized its records and create a backup systems to avoid loss of information • The Ministry to digitilized its records. • A back - up system be set - up for the digitalised records. High Financial records were not available for the period under review • A digitized records system is established. • A back - up system is set - up for the digitalised records.100% compliance Verified established digital and backup systems. March 2021 Permanent Secretary

5. 5 | P a g e ACRONY MS ACC - Anti Corruption Commission ASSL - A udit Service Sierra Leone BIAWE - Business Incubation for African Women Entrepreneurs CEDAW - Convention on the Elimination of all forms of Discrimination against Women CSSO - Chief Social Services Officer GoSL - Government of Sierra Leone GRS - - Governance Reform Secretariat GSBV - Sexual and Gender Based Violence IAU - Internal Audit Unit IIA - Institute of Internal Auditors HRMO - Human Resource Management Office LPO - Local Purchase Order MDAs - Ministries departments and Agencies MHTE - Ministries of Higher and Tertiary Education MBSSE - Ministry of Basic and Senior Secondary School Education MoS - - Ministry of Sports MoYA - Ministry of Youth Affairs (MYA), MoHS - Ministry of Health and Sanitation MSWGCA - Ministry of Social Welfare, Gender and Children’s Affairs NAGPC - National Asset and Government Property Commission NGOs - Non - Governmental organizations NPTF - NPPA - National Public Procurement Act PERSIF - Post Ebola Recovery Social Investment Fund PTT - Performance Tracking Table SLAES - Sierra Leone Association of Ebola Survivors SOP - Standard Operation Procedures SPO - Senior Procurement Officer

61. 61 | P a g e 17 The management of fuel should be handling by the administrative unit of the ministry. Fuel be managed by the Administrative Unit. . High It was observed that the HR Unit solely undertook the procurement of fuel for the Ministry and also performed the task of allocating and distribution of fuel to staff members Fuel management is handled by the Administrative Unit. Verify all fuel management tools March 2021 Head of Administration 18 Management should make recommendation to PSC/HRMO to incorporate into the mainstream supportive volunteers of the Ministry/ the Administrative head should consider formalizing the status of volunteers into a contract agreement. # of volunteer incorporated into permanent service of the ministry. High We discovered that the Ministry had lots of volunteers as most of them had served in various capacities for over ten years. 100% of volunteers are incorporated into the permanent service. Verify the process of formalizing volunteer’s status. March 2021 Head of Human Resource 19 We recommend that MSWGCA should seek the assistance of the ESO/HRMO to conduct staff head count to determine the accurate number of staff and reconcile the data with the payroll information. A staff head count to be conducted by the Ministry High observed that there were issues of overstaffing in the Ministry as the payroll data on staff does not reconcile with the staff list provided by the Ministry A staff Head Count is Conducted. Verify updated staff list and reconcile payroll. March 2021 Permanent Secretary 20 The HR/Management should ensure that staff personal files are kept up to date with the requisite information as prescribed by HRMO Staff personal files be updated with the requisite information. High We observed that staff personal files were not properly maintained and lacked proper documentation such as performance ratings, corrective and disciplinary actions, career development certificates Staff Personal Files are up - to - date with the requisite information. Verify staff personnel files. March 2021 Head of Human Resource 21 There should be a system for the regular monitoring of employee performance, and for maintaining records of performance reviews. Develop a Monitoring A semi - annual staff appraisal system be implemented. High Staff performance appraisal has not been carried out over the past years. A semi - annual staff appraisal system is in place. Verify monitoring schedule for employee performance. March 2021 Head of Human Resource 22 The appraisal process at the Ministry should provide training needs for staff. Training Needs Section be included on the staff appraisal system. High The appraisal process at the Ministry does not facilitate training needs identification and assessment for staff. Training Needs Section Included on the Appraisal system. Verify staff appraisals March 2021 Head of Human Resource

70. 70 | P a g e 70 A secured and appropriate store space should be provided A secured and appropriate store space provided H There was no secure and appropriate store space in place A secure and appropriate store space is provided. Store space March 2021 Permanent Secretary 71 Proper stores management mechanism should be put in place. A stores police be developed and implemented. H Poor store management mechanism in the Ministry. An approved Stores Policy is implemented. Store ledger March 2021 Head of stores 72 Management should ensure a qualified store keeper is recruited A qualified store keepe r be recruited H There was no designated storekeeper/ officer with the requisite skill and Know - how to manage and coordinate the operations of the head office store in the Ministry A qualified store keeper is recruited. - Appointment letter - Staff list - Physical verification March 2021 Permanent Secretary 73 This officer should be submitting periodic reports on the status of the store A qualified and experienced Store Keeper be recruited. H There was no designated storekeeper/ officer with the requisite skill and Know - how to manage and coordinate the operations of the head office store in the Ministry A qualified and experienced store keeper is recruited. • Appointment letter • Staff list • Physical verification March 2021 Head of Procurement 74 The Procurement Unit should always communicate in writing to all bidders whether successful or not. % of unsuccessful bidders that are debriefed at the end of any bidding process. H The Procurement Unit had never communicated or debriefed, informed the unsuccessful bidder(s) in writing. 100% of unsuccessful bidders informed/debriefed at the end of every bidding process. • Bid register • Way book (Letters) • File copy March 2021 Head of Procurement 75 A Requisition Book should be maintained by all Units of the Ministry. The Requisition Book has to be filled, signed, approved, and forwarded to the Procurement Unit for supply. % of goods supplied / issued from stores that are supported with stores requisition H Goods were procured and supplied without being requested for through the requisition books. 100% of goods supplied from stores are supported by approved requisitions. • Requisition • Waybill March 2021 Permanent Secretary

60. 60 | P a g e 12 Monthly bank reconciliation be conducted strictly. Monthly Bank Reconciliation be done for all bank accounts operated by the Ministry High No bank reconciliation was done for all the accounts for the period under review Monthly Bank Reconciliation are done for all bank accounts operated by the Ministry Verified reconciliation reports. March 2021 Head of Finance Department 13 There should be segregation of duties in the Finance and Account department with regards to authorizing banking transaction and monitoring of banking reconciliation. Bank transactions Authorization and the Review of Bank reconciliation Statement to be segregated. High No segregation of duties in the Finance and Account department with regards to authorizing banking transaction and monitoring of banking reconciliation Bank transactions authorization and the review of bank reconciliation statement is segregated. Verify the units and department in line with their duties and responsibilities. March 2021 Head of Finance Department AREA OF FOCUS HUMAN RESOURCE AND ADMINISTRATION Anti - Corruption Objective To enhance integrity and A ccountability in H uman R esource and A dministrative M anagement Recommendations Indicator Impor - tance Baseline situation/ Challenges Target Means of verification (MOVs) Time Line Responsible Officer 14 The Ministry should advocate to the appropriate authorities for the recruitment of additional staff in the HR department # of technical staff recruited for the department. High The Human Resource Unit is understaffed with only one personnel. Considering the volume of work in the Ministry, Additional HR staff are recruited. Verify the plan, and number of staff recruited. March 2021 Permanent Secretary 15 HR Unit should ensure that an Attendance Register is properly monitored supervised. # of employees that signed attendance book on time A staff attendance register be maintained by HR. High No proper supervision of entries of staff attendance and movement into the register as most staff do not sign it attendance register. A staff attendance Register is maintained by HR Verify staff list and attendance book March 2021 Head of Human Resource 16 The HR and Administration Department should exclusively handle all staff matters, including staff personal files, and they should ensure that such records are regularly updated to effectively support payroll. % of staff records be handled by the HR Department. High staff personnel files were not properly maintained and lacked relevant documentations 100 % of staff records are handled by the HR Department. Verify HR files and payroll March 2021 Head of Human Resource

63. 63 | P a g e 30 Non - operational vehicles parked at the garages be returned and their disposal process be done through the appropriate channel. # of operational vehicles packaged at the garage # of vehicles disposed off using the appropriate channel. High Huge number of Ministry Non - operational vehicles parked at the garages without disposal. 100% of Non - Operational vehicles to be disposed through the appropriate channel. Verify non - functional operational vehicles data March 2021 Head of Administration 31 Management should ensure that logbooks are available for all vehicles in the Ministry and drivers are be trained on how to use the logbooks and hence ensure compliance # of vehicles with Logbooks. # of drivers trained in the use of Logbooks. H The use of logbook is not practice in the ministry that will indicate vehicle movement of the Ministry’s Operational vehicles are with up d ated vehicle movement log book. Verify vehicles with Logbooks. Verify Training attendance List of drivers. March 2021 Head of Administration 32 The CSSO should ensure proper supervision and a report of activities undertaken by the various directorates # of activities reported by the various directorates. H No reports for activities undertaken by the various directorates 100% of activities undertaken by the directorate are accompanied by Monthly, quarterly and annual report Verify report provided by the various directorates. March 2021 Head of Administration 33 An effective project management policy and mechanism should be developed A Project Management Policy be developed , approved and implemented H No effective mechanisms in place to effectively monitor the implementation of projects An approved Project management policy is implemented. Verify management project policy March 2021 Permanent Secretary 34 Effective Monitoring should be instituted on project activities # of monitoring conducted on project activities H No monitoring reports or status reports were available for these projects. Monthly, quarterly report should be provided by through the monitoring of project activities Verify monitoring reports. March 2021 Permanent Secretary 35 Management should investigate the SLAES project for misappropriation of donor funds and report to ACC The donor funds misappropriated by SLAES be investigated and reported to the ACC. H The sum of One billion nine hundred million Leones (Le 1,900,000,000) was provided for the SLAES project cannot be accounted. An investigated report on the donor funds misappropriated by SLAES is presented to the ACC Verify receipt of payment and bank statement. March 2021 Permanent Secretary

66. 66 | P a g e 47 The Ministry should conduct monthly and quarterly supervision for the Remand Home and other similar institutions under its control. # of supervision conducted on Remand homes and other institutions. High The Ministry has failed to effectively carryout supervision subsidiary institutions to the Ministry Monthly supervision of Remand homes and other Institutions Verify monthly and quarterly report of supervision. March 2021 Permanent Secretary AREA OF FOCUS Budget and Procurement Anti - Corruption Objective Enhance robust monitoring of all the Ministry projects Recommendations Indicator Import ance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 48 Budget and procurement processes for the institution should be decentralized to allow other department and Branch offices to prepare and submit their annual budget . # of Departments and Branch Offices that prepare and submitted their independent Budget and procurement plan. High Budget and procurement processes for the institution is centralized at the Ministry with no input from other departments/Unit and stat alight offices. 100% of departments and Branch offices Submitted their annual budget and Procurement Plans process Verify list of Budget and procurement participants. March 2021 Permanent Secretary 49 The institution must be involved in the procurement process of goods and food stuff Level of involvement of the Institution in the procurement of goods and food stuff. High Contracts entered into by the Ministry and suppliers are not made available to the branch offices High Level involvement of the Institution in the procurement of goods and food stuff. Verify List of Institution of Representative Institutions. March 2021 Director of Procurement 50 Provide Imprest for branch offices for the day today running Quarterly Imprest be provided to the branch offices. High No imprest is made for the day to day running of the Branch offices & other departments. Quarterly imprest is provided to all branch offices Physical verification of PET forms. March 2021 Permanent Secretary AREA OF FOCUS Stores Management. Recommendations Indicator Import ance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 51 proper Stores Management system with the requisite documentary tools be established at the institution A Stores Management Policy be developed. High No proper Stores Management system with the requisite documentary tools in the institution An approved Stores Management Policy is implemented. Verify store accountability tools and usage. March 2021 Head of Stores

62. 62 | P a g e 23 The ministry to provide relevant capacity training on staff. # of staff trained on relevant skills of the job. High No capacity training programme for staff and most on requisite skills & knowledge 100% of the staff to be trained and also should be job knowledgeable Verify training report Attendance March 2021 Permanent Secretary ADMINISTRATION Recommendations Indicator Import ance Baseline situation/ Challenges Target Means of verification (MOVs) Time Line Responsible Officer 24 Management should ensure that a responsible officer be appointed to maintain inventory control system in the Ministry A staff be appointed to maintain the Inventory Control System of the Ministry. High No designated staff assigned to maintain inventory of the Ministry's asset.. A staff is appointed and in charge of the Inventory Management System of the Ministry. Physical verification of personnel. Appointment letter of personnel Personnel file March 2021 Permanent Secretary 25 Policies should be developed on assets management An asset Management Policy be developed approved and implemented. High N o policies or procedures to guide the management of assets An approved assets Management Policy is implemented. Verified approved policy document March 2021 Permanent Secretary 26 The ministry to Maintained updated asset register An up to date asset register be maintained. High No asset register to trace the movement of assets and its codification An up dated asset register is maintained. Verify asset registrar. March 2021 Head of Administration 27 The Permanent Secretary should ensure that authority for the transfer of assets from one place to another are strictly adhered to An asset movement policy be developed, approved and implemented. High Movement of furniture and other office equipment with no authority or proper documentary evidence. An approved asset movement policy is implemented March 2021 Permanent Secretary 28 The Ministry should be provided with vehicles and other forms of transportation to facilitate operational activities # of vehicles provided to the ministry for operations High Limited Number of vehicles in the ministry for operation. At least 5 additional in the ministry provided to the Ministry. verify the Number of vehicles increase in the ministry. March 2021 Permanent Secretary 29 We recommend that routine maintenance of assets to be done so as to increase their useful economic. # of faulty / damaged asset maintained. High No Routine maintenance of asset of the ministry 100% of the faulty / damaged are maintained. Verify maintenance certification form, Maintenance assessment form. Job completion certificate. March 2021 Head of Administration

64. 64 | P a g e PLANNING, POLICY AND RESEARCH DIRECTORATE Recommendations Indicator Impor - tance Baseline situation/ Challenges Target Means of verification (MOVs) Time Line Recommendations 36 The # of staff in the Directorate should be increase to carry out their functions # of staff increase in the directorate High The Directorate is understaffed All unite in the directorate should be capacitated Verify staff List in the directorate March 20121 Director of Policy Planning and Research 37 Trained M&E Officers should be recruited # of trained M&E officer recruited High There is no trained and qualified Monitoring and Evaluation Officer 3 trained M&E personnel are recruited Verify personnel files. March 20121 Director of Policy Planning and Research 38 The Directorate should develop a strategic plan and should endeavour to prepare an annual work plan every year . • A Strategic Plan be developed • Annual work plan be developed. High • The Directorate operates with no Strategic Plan or Operational Manual to guide or direct its focus. • No annual work plans were presented to the review team. • An approved strategic plan is implemented • An approved annual work plan is implemented. Verify annual work plan and strategic plan March 20121 Director of Policy Planning and Research AREA OF FOCUS Monitoring and Evaluation Unit Anti - Corruption Objective To enhance integrity and accountability in human resource and administrative management Recommendations Indicator Impor - tance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 39 The M&E unit should ensure a routine and effective monitoring of projects and other activities. # of project monitored in the M inistry H The unit has not been conducting no monitoring of projects and other activities of the Ministry pursuant to its mandate. 100% of the projects in the Ministry are monitored. V erif y Monitoring R eport March 2021 Head of Monitoring and Evaluation Unit AREA OF FOCUS SOCIAL WELFARE DIRECTORATE Anti - Corruption Objective To ensure transparency and accountability in asset management and strengthening of the Internal Audit Recommendations Indicator Impora nce Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 40 All the Units should be adequately staffed with clear line of responsibilities. An organogram be developed and vacant positions filled. High There was no specialized or designated staff to handle Older Persons and Religious Affairs. An approved organogram implement with vacant positions filled. Verify electronic database March 2021 Permanent Secretary

68. 68 | P a g e 58 The Hajj report should be published for public consumption Annual Hajj Reports be published. H The Hajj report is not published for the public knowledge and consumption. Published Annual Hajj Repor Verify the publication of the report to the public on the ministry website. March 2021 Hajj Chairman 59 Set up a Budget Committee to steer the budget process in the ministry A budget committee be established H No established Budget Committee to steer the budget process in the ministry. A Budget Committee established Verify budgetary documentation. March 2021 Permanent Secretary 60 A budget should be prepared and presented to the Vice President’s office for approval six months before the Hajj program based on previous Hajj expenditures and activities and reasonable forecast A Hajj Budget is prepared and Submitted to the Vice President for approval Six Months before the Hajj. H No Comprehensive budget prepares for the Hajj programmes and presented to the review T eam. An approved Hajj budget that is based on previous year’s expenditure. Verify budgetary documentation. March 2021 Permanent Secretary PROCUREMENT Recommendations Indicator Import ance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 61 The Ministry should recruit additional staff with requisite qualification and experience and conduct pre - audit. - No. Of additional staff with requisite qualification and expertise recruited. - Proportion of Pre - audit conducted. H The unit was under staff, did not conduct pre - audit and have not conducted a holistic audit of the ministry. Xxx staff recruited and pre - audit conducted for every audit. • Staff list • Attendance list • Payroll Audit and pre - audit reports March 2021 Permanent Secretary 62 The Procurement Committee shall be at the helm of all procurement activities undertaken and should be given the necessary support to be effective and efficient in the discharge of their responsibilities. % of procurement that goes through the Procurement Committee. H No evidence of procurement minutes neither any correspondence from such Committee regarding approvals for procurement activities undertaken 100% of procurement went through the Procurement Committee • Procurement documents • Minutes of procurement committee meeting March 2021 Chairman Procurement committee 63 Regularization of the status of voluntary staff who have worked in the Ministry for over seven years. % of voluntary staff who have worked for over seven years in the Ministry that have their status regularized. High Procurement functions were carried out by a senior procurement officer and volunteers (untrained personnel not recognized by the Human Resource Management Office) with little knowledge in procurement The status of 100% of voluntary staff who have worked in the ministry for over seven years is regularized. - Staff list - appointment letters March 2021 Permanent Secretary

65. 65 | P a g e 41 Operational structures be established with clear mandate to carry out the operations of all the Directorate’s areas of focus Established clear operational structures High No policies and operations manual to guide and direct the Directorate’s operations with regards its five areas of focus ALL accountable tools highlighted in the recommendations prepared and operated Verified all Accountable tools March 2021 Permanent Secretary 42 We recommend that all international treaties and protocols pertaining these five areas of focus be domesticated and requisite laws enacted Domesticate the international treaties on the five key focus areas of the Ministry High Their operations are mainly guided by International Treaties and protocols which are yet to be domesticated 100% Domestication of International Treaties Verify domesticated treaties. March 2021 Permanent Secretary 43 Enacted the Laws/ Policy on Disaster Risk Management and conclude the ongoing review of the Acts. The Disaster Risk Laws/Policy be enacted. High There are no laws on Disaster Risk Management and the Anti - Human Trafficking Act 2005 is under review. • The Disaster Risk • Management Policy • Laws are enacted. • The reviewed Acts publishe d Verify Risk Management Act/Laws March 2021 Permanent Secretary 44 A policy to guide the process of giving grants to welfare institutions should be developed with immediate effect An Institutions welfare Grant Policy be developed, approved and implement. High No policy to guide the process on annual financial support provided by the ministry to welfare institutions. An approved Institution Welfare Grant is implemented. Verify approve policy guide. March 2021 Director of Social Services AREA OF FOCUS REMAND HOME KINGTOM Anti - Corruption Objective Ensure accurate storage facilities Recommendations Indicator Import ance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 45 The Ministry should engage the judiciary on ways of ensuring speedy trial of juveniles in detention. • T he Judiciary to be engaged by the Ministry on speedi ng up the trials of juveniles in detention. • % of juveniles in detention whose trials have been concluded. H juvenile offenders spent more time in remand than the three months period • An engagement between t h e Ministry and the Judiciary on speeding up the trials of juveniles in detention. • The trials of at least 50% of juvenile in detention are concluded. Verify established protocols March 2021 Permanent Secretary 46 We recommend that a policy on the procedure for the admission and release of inmates be formulated with emphasis on paper work and to whom they are released A policy on the Admission and Release of inmates be developed, approved and implemented. High No policy or procedure on the admission and release of In mates. An approved Policy on the admission and release of inmates is implemented Verify policy on procedure admission. March 2021 Permanent Secretary

67. 67 | P a g e 52 There should be proper records keeping of supplies, utilization, requested, authorized, approved and accounted. Stores records in respect of supplies, utilization,request . Authorization and approval be maintained ( Filed and shelved). High No proper records keeping in the stores Stores records in respect of supplies, utilization , requisition, authorisation and approval are maintained ( Filed & Shelved) Verify store accountability tools and usage. March 2021 Head of Stores AREA OF FOCUS Asset Management Recommendations Indicator Import ance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 53 An asset register should be maintained An up to date asset register be maintained. High No assets register was kept An updated Asset Register is maintained. Verified Asset Register of all units and department of the Ministry. March 2021 Permanent Secretary 54 All Assets should be marked/Labeled. # of Assets that are Marked/ Label High Assets are not marked.. 100% of assets are marked/Label Physical Verification of Marked Asset, Asset Listing on offices March 2021 Head of Internal Audit HAJJ PILGRIMAGE Recommendations Indicator Impo rtanc e Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Line Responsible Officer 55 A comprehensive financial policy and procedure manual should be developed taking into consideration all aspects of the Hajj process. A Financial Policy be developed, approved and implemented.. Hig h There are no financial policies and procedural manual in place to guide on financial matters An approved Financial Policy is implemented Verify pet forms for allocation March 2021 Permanent Secretary 56 The SOP should be reviewed and include reporting and records management and documentation procedures. % of documents in the devolved sectors that are properly maintained and managed High The SOP is still in a draft form and is silent on matters of transparency and accountability yet to be operationalized. of documents in the devolved sector are properly maintained and managed Verify documentation and filling March 2021 Hajj Chairman 57 The annual Hajj should be audited by the Audit Service Sierra Leone (ASSL) and an independent private audit firm. Hajj Report be audited annually by the Auditor General of Sierra Leone. High The annual Hajj is not audited An annual Audited Hajj Report Verify devolved sectors and office space March 2021 Permanent Secretary

57. 57 | P a g e APPENDIX A MINISTRY OF SOCIAL WELFARE LIST OF VOLUNTEERS - 2020 NO NAME GENDER ASSIGNMENT ASSIGNED TO QUALIFICATION 1 Aminata Mahmoud F Secretary Perm. Sec’s Office BA Edu Lit/ Ling. 2 Mary S. Koroma F Assistant. Procurement Unit Procurement Unit BSC. In Logistic & Procurement 3 Abdul Azziz Kargbo M Assistant. Procurement Unit Procurement Unit Diploma in Administration 4 Baindu Swaray F Social Worker CSSO Office BSc. In Social Work 5 Babyluvivian F. Caram F Support Compliance Officer Compliance Unit BSc. In Social Work 6 Catherine Nyande F Support Compliance Officer Compliance Unit Diploma in Business Administration 7 Janet M Jonah F Assistant HR Unit H.R. Unit BSc in HRM 8 Perez Kai Conteh F Dispatch Permanent Sec’s. Office G.C.E. “O” Level 9 Lansana Saffa M Messenger Deputy Chief & Account. Unit Basic Education Certificate Examination(BECE) 10 Victor Odofo Smith M Family Mediation Children’s Affairs Directorate “O” level 11 Mohamed Bah M Family Mediation Children’s Affairs Directorate Dipolma 12 Alusine Sesay M Family Mediation Childern’s Affairs Directorate “O” level 13 Abu M. Kamara M Case Work/Child Maintenance Children’s Affairs Directorate National Diploma 14 Alpha B. Kamara M Family Mediation Children’s Affairs Directorate Degree 15 Aminata Bundor F Family Mediation Children’s Affairs Directorate National Diploma 16 Abdul Rahman Foday M Social Work Directorate of Social Welfare Diploma in Peace &Conflict study 17 Henry Yayah Kamara M Family Mediation Children’s Affair’s Directorate National Diploma 18 Alhassan Michel M Child Justice Children’s Affair’s Directorate National Diploma 19 Henrietta Hamilton F Family Mediation Children’s Affair’s Directorate Degree 20 Santigie Tarawallie M Driver Staff Bus Driver’s License 21 Mohamed Alieu Bah M Driver CSSO Office Form Three(3) 22 Alimamy Kamara M Driver Assigned to Deputy Director Gender Form Two(2) and Driver’s License 23 Janet Nancy Dassama F Confidential Secretary to Minister Minister’s Office BSc. In Logistic & Procurement 24 Kadiatu Konneh F Secretary to Minister Minister’s Office BA General in Sociology 25 Alhassan Kamara M Driver Senior Procurement Officer NPSE & Driver’s License 26 Allieu A. Kamara M Account Assistant Account Unit BSc. In Accounting and Finance 27 Lellikhatu Kamara F Case Work & Family Mediation Deputy Director (Waterloo) Diploma in Social Work 28 Mohamed Alieu Bah M Driver Office of the Chief Basic Education Certificate Examination (BECE) & Driver’s License Appendix B - DEFECTIVE VEHICLES IN GARAGES NO REGISTRATION NOS. VEHICLE ASSIGNED TO VEHICLE AL LOCATION DONATED BY STATUS 1. ALA 021 Human Resource Unit PWD garage NERC/UNMEER Need Repairs and Maintenance We Observed that the Engine is in disorder including Gear box etc. 2. AHP 183 Regional O ffice Kenema PWD garage UNFPA Need Repairs and Maintenance 3. AJZ 893 MSWGCA PWD Garage NERC Need Repairs and Maintenance 4 ALM 448 court PWD Garage UNICEF 5 Prado Vehicle MSWGCA PWD Garage We Observed that the vehicle is in disorder as it was involved in an accident and the audit cannot ascertain the damage because written report were available for review

58. 58 | P a g e Area of Focus INTERNAL AUDIT Anti - Corruption Objectives Institute transparency and accountability principles in the management of public funds Recommendations Indicator Impor - t ance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Time Lines Responsible Department/Officer 1 Recruits more qualified staffs with expertise in audit skills in the ministry through the appropriate Ministry and Department # of skilled and qualified Internal auditors recruited H The team observed that there are Limited staffs in the Audit Unit to undertake audit functions in the entire Ministry. 4 Qualified and experienced Internal Auditors are recruited. Verify recruitment plan Check recruited personnel files Physical verification of personnel March 2021 Head of Internal Auditor 2 The Audit Unit should conduct pre - auditing to ensure value for money # of pre - audited conducted by the Internal Auditor H The Unit is not involved in pre - auditing but only conducts post auditing that is limited to certain activities and transactions. One Report quarterly Inspect copies of Audit report. March 2021 Head of Internal Auditor 3 There should be a holistic audit in the Ministry. • # of units/ Department audited in the Ministry. • # of activities audited in the Ministry. M There were no indications of conducting a holistic audit in the Ministry. An annual audit report incorporat ing all department is prepared. Trace each department to its departmental/unit audit report. March 2021 Head of Internal Auditor 4 Audit queries MUST be address with utmost importance and prompt action must be taken accordingly # of audit queries responded to and actioned. High Queries in the audit reports (Internal & External) adequately addressed. 100% compliance of all audit quarries’ forwarded to the ministry Verify management response audit of queries. March 2021 Permanent Secretary 5 The Ministry should provide the needed financial resources for the Audit Unit to be able to execute its plan according to their mandate % of audit budget provided for audit activities High Limited resources to execute the activities in the audit plan. 10% of the ministry annual budget should be given to audit Verify % of budget allocation to audit for audit activities. March 2021 Permanent Secretary 6 There should be an audit committee to institute oversight and accountability in audit queries An Audit Committee be established # of audit conducted and overseen by the committee . High No Audit Committee in to provide actionable insights to oversee and improve financial practices and reporting. An effective Audit Committee is established. • Verify list of audit committee members • Verify action of audit committee members of A udit R eport March 2021 Permanent Secretary MINISTRY OF SOCIAL WELFARE - COMPLIANCE IMPLEMENTATION MATRIX Year of Review: 2020 Description of Progress No Progress Limited Progress High progress Target Achieved/Exceeded Score Range (0 %) (1% - 60%) (61% - 99%) (100% or more) Color Code Area of Focus INTERNAL AUDIT Anti - Corruption Objectives Institute transparency and accountability principles in the management of public funds Recommendations Indicator Import ance Baseline situation/ Challenges ACC’S Target Means of verification (MOVs) Current Progress Measure (%) Comments/suggestions 1 Recruits more qualified staffs with expertise in audit skills in the ministry through the appropriate Ministry and Department # of skilled and qualified Internal auditors recruited H The team observed that there are Limited staffs in the Audit Unit to undertake audit functions in the entire Ministry. 4 audit personnel Verify recruitment plan Check recruited personnel files Physical verification of personnel 2 The Audit Unit should conduct pre - auditing to ensure value for money # of pre auditing conducted by the Internal Audit H The Unit is not involved in pre - auditing but only conducts post auditing that is limited to certain activities and transactions. Monthly reporting Verify copies of report. 3 There should be a holistic audit in the Ministry. # of units/ Department audited in the Ministry. # of activities audited in the Ministry. M There were no indications of conducting a holistic audit in the Ministry. 100% Compliance audit Verified # of units/departme nt audited. # of activities audited. 4 Audit queries MUST be address with utmost importance and prompt action must be taken accordingly # of audit queries adequately addressed by management of the ministry. High Queries in the audit reports (Internal & External) adequately addressed. 100% compliance of all audit quarries ’ forwarded to the ministry Verify management response audit of queries. 5 The Ministry should provide the needed financial resources for the Audit Unit to be able to execute its plan according to their mandate % of audit budget provided for audit activities High Limited resources to execute the activities in the audit plan. 10% of the ministry annual budget should be given to audit Verify % of budget allocation to audit for audit activities. 6 There should be an audit committee to institute oversight and accountability in Established audit committee. # of audit conducted and High No Audit Committee in to provide actionable insights to oversee and 100% compliance Verify list of audit committee members