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1. 1 PREVENTION DEPARTMENT REPORT ON FLEET AND FUEL MANAGEMENT IN THE MINISTRY OF BASIC AND SENIOR SECONDARY EDUCATION AND THE MINISTRY OF TECHNICAL AND HIGHER EDUCATION JUNE 20 20

11. 11 19. There was data inconsistency in the management of fuel in WARD - C. For instance, the table below shows details of the inconsistency of data: Fuel management data must always be consistent and accurate for accountability purposes.

7. 7 EXECUTIVE SUMMARY The fight against corruption is a modern phenomenon adopted to address contemporary challenges in governance and democracy. In doing this, there is no one prescribed approach effective enough to mitigate corruption from one country to the other. From the Sierra Leonean perspective, the fight against graft takes prevention, education and enforcement, as a tripartite approach led by diverse departments to curbing corruption in the country. The Anti Corruption Act of 2008 section 7(2fgh) mandates the Commission through the Prevention Department to examine practices and procedures of Ministries, Departments and Agencies (MDAs) and proffer recommendations on best practices that would improve on loopholes and administrative gaps. The Prevention Department has three Units - Systems and Processes Review, Policy and Ethics and Monitoring and Compliance Units. All of these Units have unique and specific responsibilities as well as interwoven activities to addressing corruption in Sierra Leone. Meanw hile, the Prevention Department has the mandate to strengthen transparency and accountability by developing and reviewing various policies of government institutions with a view to address policy gaps and recommends best practice guidelines for effective and efficient service delivery system.

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33. 33 ➢ Lack of Updated Fuel distribution Register/Logbook The importance of a fuel distribution register/logbook was to promote improved transparency and accountability in fuel allocation, and utilization. The review exercise revealed that both Ministries maintained a fuel distribution register/logbook that was not properly and regularly updated. It was also discovered that most of the fuel distribution registers did not have a Colum n for recipients to sign receipt for the number of liters/quota allocated to them. Poor accountability continued to be rife in the management of fuel more so at the MBSSE. For example, in an Internal Audit report at the MBSSE for Jan - Dec 2018 in order to assess the control environment in place at the Ministry relating to the utilization of fuel, the Following were the findings: • “We noted during the course of our audit that, the MBSSE Accounts Department does not maintain a fuel logbook on account of the fuel consumed in the department, in line with regulations stated above. • In addition, they do not maintain a running balance in reducing method in the fuel register being maintained.

18. 18 Many a time, public bodies complain of lack of funds and logistics to enable them function effectively. The problem however with these Government entities was not the lack of resources, but the poor management of resources at their disposal. The National Assets and Government Property Commission Act and the subsequent establishment of the National Assets and Government’s Property Commission are one of the steps taken by Government to keep track of its assets and property and protect them from misuse. Section 48(1)(c) of t he Anti - Corruption Act 2008 also stipulates that “any person who fraudulently or otherwise unlawfully damages public property, including causing a computer or any other electronic machinery to perform any function that directly or indirectly results in a loss or adversely affects any public revenue or service commits an offence and shall on conviction be liable to a fine not less than fifty million Leones or to imprisonment for a term not less than 3 years or to both such fine and imprisonment” 5 . In 2010, the Anti - Corruption Commission (ACC) conducted a systems and processes review on the ‘ Best practice guide on the use of government vehicles, government quarters, telephones, computers and other office 5 Section 48 (1) (c) AC Act 2008

41. 41 acknowledgement ledger where beneficiaries sign when receiving chits/fuel is now available for your verification. 10.1. 8 Fuel book serial not serially entered and accountable document register not maintained We took note of your recommendations. Notwithstanding, the Ministry always request fuel chit book from NP and they are serially arranged. Secondly, accountable documents register is maintained; where all accountable documents are entered with inscriptions on its face value to help keep track of the quantity of booklet receive. E.g. Payment Voucher books, fuel chit books commitment control books etc. 10.1. 9 No performance security signed by MTHE and the suppliers We have performance security contract signed by TOTAL, NP Management and the Ministry of Technical and Higher Education for the supply and management of fuel and lubricants to the Ministry. These documents/contracts/MOUs are readily available for your verification. 11. CONCLUSIONS In a bid to strengthen transparency and accountability on fleet and fuel management, the Policy and Ethics

36. 36 procedures for improved transparency and accountability in the management of fuel. ➢ Fuel for Operations: We recommend that fuel supply for general operations is supported by the appropriate procedures: fuel request forms, approval forms with a fuel estimate calculation by the T ransport U nits of the MBSSE and the MTHE. ➢ Quarterly Fuel Reconciliation Report: We recommend that the T ransport U nits should prepare quarterly reconciliation reports with fuel suppliers at H eadquarters and D istrict offices. This will reduce the likelihood of discrepancies and misunderstanding with the suppliers and will help both M inistries to be in compliance with government regulations. ➢ Fuel Card System: We recommend that for fuel efficiency, the two Ministries should adopt the use of TOTAL CARD or NPSL CARD SYSTEM. The card system will mitigate some of the problems raised above relating to fuel management.

20. 20 To illustrate this, you need to visit building sites where you will see Government vehicles being used to transport sand, granite and other building materials for private building projects. The most disheartening thing is when you further realize that any breakdown of the vehicles during these unofficial assignments will mean a maintenance cost that will be incurred by the Government. This was why the ACC continue d to remind and call on the top managements of MDAs to mainstream Anti - Corruption measures in their workplace. Mainstreaming Anti – Corruption measures would improve service delivery and enhance value for money in the workplace . The use of the best practice guide will save Government property from abuse and maximize output in service delivery. 5.0 DETAILS OF FINDINGS, IMPLICATIONS, AND RECOMMENDATIONS 5.1 Fleet Management at MBSSE and MTHE 5.1.1 Findings In 2016, the government of Sierra Leone (GoSL) spent one hundred and nine billion four hundred and seventy three million six hundred and thirty two thousand nine hu ndred

35. 35 receive 45 liters for two weeks equivalent to 22.5 liters per week instead of the 45 liters as stated in the 2018 supplementary budget document “ 11 • The aforementioned contravened Best Practice Guide on the Use of Government Property. Thus an accurate and updated fuel distribution register/logbook was crucial for improved transparency and accountability on fuel management. 8.1.2 I mplication The above anomalies may lead to corruption opportunities and distort effective and efficient service delivery system on fuel management. 8.1.3 R ecommendations We recommend that ACC should work with both ministries to develop accountability tools in fuel and fleet management to strengthen transparency and accountability for effective service delivery system. Further recommendations are as follow: ➢ Fuel Policy: We recommend that both M inistries should develop a fuel policy to guide the general processes and 11 MBSSE Internal Audit Report for Jan - Dec 2018

34. 34 • The department does not maintain a logbook specifically for maintenance of official vehicles that will show: • The history, performance, servicing, overheads and repairs in sufficient details for periodic assessments to be made of its performance compared with its cost of up keep; • Does not show details of journey or work performed and the signature of the officer authorizing them; • Details of fuel, oil, spares, or other consumable used; date and nature of servicing and repairs, and tools, spares, wheels and other equipments carried on or associated with the vehicle, launch or plant. • Fuel reconciliation was not performed by the Office for the period under review. • There is no accurate running balance on the fuel register maintained in the office. • Fuel issued for monitoring exercise with no proper request done. • Fuel c h it books not sequentially issued and used in fuel register. • Fuel issued to Ministry staff below the required quota of 45 liters per week. We noted staff continue d to

17. 17 ❖ Verification of fuel management and accountability mechanism (budgeting, allocation, distribution list, fuel chit and reconciliation records). The team conducted structured and unstructured interviews with other staff members and stakeholders present during the visit. 4.0 BEST PRACTICE GUIDE ON THE USE OF GOVERNMENT PROPERTY BY ACC 2010 The media and other stakeholders have raised concerns over the manner in which some public officers misuse government property, a major concern to many well - meaning Sierra Leoneans. According to the National Assets and Government Property Commission status report 16 th January 2019, g overnment property includes “real estate and any interest therein, chooses in action, stocks, shares, and debentures, vehicles, equipment, furniture or other immovable or movable property belonging to the government, or provided for the use of any government establishment, service or department” 4 . Simply put, such property would include government vehicles, fuel, computers, furniture, etc. 4 National Assets and Government Property Commission Status Report, 16 th January 2019

12. 12 1.0 BACKGROUND Over the years, the Systems and Processes Review Unit of the ACC has been conducting reviews of practices and procedures in MDAs. The rationale for conducting such reviews was to identify corruption vulnerabilities and proffer best practice recommendations ; this is in line with the Commission’s mandate in section 7(2) of the Anti - Corruption Act, 2008 to “examine practices and procedures of public bodies in order to facilitate the discovery of corrupt practices or acts of corruption and to secure revision of those practices and procedures which, in the opinion of the Commission, may lead to corruption or corrupt practices” 1 . Meanwhile, under the reviewing period (2018 - 2019), the Systems Unit conducted review in MDAs which clearly showed a flagrant misuse of fleet management and fuel consumption. The Unit discovered lack of policies and procedures in the management of fleet and fuel consumption. This observation was corroborated in the Auditor General’s Report of 2018, which was conducted for MDAs. The report clearly revealed massive corruption in government institutions... “ The Auditor General's report summarized the results of the financial compliance and performance undertaken on MDAs. The 2018 report showed that over Le140 billion was not properly 1 Section 7 (2) (fgh), Anti Corruption Act 2008

13. 13 accounted for by MDAs.” 2 In table 1.2 which gives analysis of irregularities on the activities of MDAs for fuel not accounted for amounted to the tune of two billion seven hundred and four million seven hundred and thirty four thousand Leones. ( Le2,704,734,000. ) 3 In another recent review conducted jointly by ACC and the Directorate of Science, Technology and Innovation (DSTI) on the transfer of government Vehicles between 2008 and 2018 that was launched in January 2020, at SLRSA, the following were clearly noted: I. Some government vehicles were registered as private vehicles II. Most MDAs do not follow the required process when purchasing vehicles, registering vehicles and transferring vehicles. III. There was an absence of key policy guidelines that should govern activities relating to registration and transfer of government vehicles. 2 ACC Commissioner; Francis Ben Kaifala Esq., Dec 20, 2019 . 3 Auditor General’s Report, 2018:

40. 40 10.1. 5 Fuel issued for O fficial T rips and other M onitoring A ctivities with no proper request done and no back to O ffice R eport . Your recommendations are noted: However, I want to inform you that all official trips in the Ministry are requested and approved by the Permanent Secretary compositely, i.e. including DSA, Fuel and any other cost that may involve; copies for such requests are available for verification. Secondly, we have now agreed that no staff will proceed to any official trip without reporting for the previous trip he/she has made. We will implement this policy when activities commence probably after covid - 19. We have created reports copy file for all official trips both local and foreign made by staff. 10.1. 6 Fuel issue to dispatch/utility were made to unidentified vehicle/bike Recommendations noted. We will make sure all your recommendations are adhered to and implemented fully going forward. 10.1. 7 Beneficiaries do not sign in receipt of their fuel chit Thanks for your observation. This recommendation was implemented immediately after the query. The

37. 37 ➢ Allocation of Fuel to Staff: We recommend that both Ministries should strictly follow the Civil Service Code 4.25 that provides for the allocation of fuel to staff members. 9.0 MINISTRY OF BASIC AND SENIOR SECONDARY EDUCATION RESPONSES TO FUEL MANAGEMENT 9.1 FINDINGS 9. 1.1 Fuel Distribution The Ministry has a fuel distribution list, and follows the Civil Service Codes and Regulations by issuing the stipulated weekly 45 litres of fuel to only officers with grade seven (7) and above. 9.1. 2 Fuel Accountability Tools The Ministry has put in place accountability tools such as fuel chit, fuel request form, fuel register, and fuel reconciliation ledger to strengthen transparency and accountability. 9.1. 3 Fuel Log Book Your findings are noted, however, t he Ministry has enforced the use of mileage chart for the use of fuel to officers travelling to the provinces on official assignment.

14. 14 This was a huge loss of government resources that ha d the tendency to affect the general productivity of government i nstitutions. Based on the aforementioned, the ACC through its Policy and Ethics Unit of the Prevention Department recently conducted a policy review exercise in order to assess the practices and procedures implored on fleet and fuel management by the M BSSE , and the M THE . These Ministries were among the MDAs with the highest fleet support from donor and government. This explain ed the fact that huge sums of mon ies were spent in the procurement of such capital commodities as well as the consumption of fuel. 2.0 OBJECTIVES OF REVIEWS The overall objective for conducting the review exercise was to improve transparency and accountability in the management of public/donor fiscal and material resources thereby minimizing wastages and improving service delivery; and to also ensure that fleet management, fuel allocation and distribution were in accordance with the existing policies and procedures in MDAs and international best practise. . The sub objectives were as follow:

31. 31 observed that there was lack of consistency and accuracy in the utilization of fuel chits. Regional Offices used self - created fuel chits, while some used the supplier’s fuel chits. This practice was notorious in the provinces. The team also noted that fuel chit books entered on the fuel register were not run sequentially and in the date order in which they were issued. ➢ Lack of Fuel Request form International best practice demanded that fuel request form must be completed by the end user before allocation and supply was done. However, that has not been the norm in both Ministries. The review observed that both Ministries do not maintain a Fuel Request Form. Instead allocation s w ere done weekly based on a fuel list developed by the Ministries that specified number of liters/quota depending on grade or level a staff carried in the Ministry. The lack of a Fuel Request Form was a serious challenge for fuel reconciliation, and also a challenge to fuel accountability. ➢ Lack of Transport Officer: The M THE has a Transport Unit without a Transport Officer. Fuel management at MTHE at Head was handled by the Deputy Secretary and the Accountant that do not keep regular update on allocation, utilization, and accountability.

39. 39 • The ministry will administer a ledger where all utility vehicles users will sign prior to the use of any utility vehicle. • The Ministry will also introduce another track book where all used and replaced spares parts will be recorded for verification. 10.1. 4 Fuel Reconciliation We have noted your recommendations. The following actions have been taken and now in place going forward: • Monthly reconciliation is now implemented for the effective use of fuel for Ministry operations • Ledger has been maintained in the office for the recording of every chit issued for fuel at NP station which is sign by every beneficiary. • Ledger has been maintained at the fuel station (NP) for the recording of every fuel issued by the fuel station (staff) • There is a monthly soft copy statement from the service provider (NP) • There is an Excel sheet soft and hard copy of all chits issued for fuel in the Ministry. • All payment of fuel is done direct to the service provider through accountant General Department (AGD) with all supporting documents.

32. 32 ➢ Fuel M anagement at MBSSE: The Transport Officer at the Head Quarter in the Ministry handled fuel management He does not maintain updated records on allocation, utilization, and accountability. The review exercise revealed that there was serious challenge on record keeping on fuel management in both Ministries. ➢ Fuel M anagement in the Regional Office: The MTHE do not have regional offices at the time of the review. The only regional offices visited where branches of the M BSSE . The District Council, the Deputy Director of Education, and the Accountant were in charge of fuel management, and do not maintain accountability tools on allocation, and utilization such as logbook, fuel chit, distribution register etc. ➢ Lack of Technical Knowledge: The review revealed also that no technical knowledge was used to determine the quantum of fuel a vehicle or motorbike could consume per kilometer covered in the regional offices visited . ➢ Physical Verification: The District Councils of the visited regions issued cheques for payment of fuel to suppliers without physical verification of allocation and utilization of fuel logbooks at the supplier end.

42. 42 Unit made robust intervention by reviewing processes and procedures at both the MBSSE and the MTHE . The various interventions carried out by the team indicate d that there were critical challenges that need ed to be addressed by both the MBSSE and the MTHE for effective utilization of funds allocated for fuel and fleets. These challenges have the tendency to undermine the efforts of government, and government partners to strive towards effective and efficient service delivery in the fr ee quality school education program. It is expected that the technical advice that were given during the review exercise and the recommendations proffered are taken seriously in order to promote transparency and accountability in the processes and procedures on fleet and fuel management. 12. RECOMMENDATION The review exercise revealed that there were serious challenges in the processes and procedures in fleet and fuel management. Therefore, the team recommends the following: 1. Management staff in both Ministries must always treat with utmost urgency, reports generated by Internal Auditors of the respective ministries.

8. 8 In line with the above, the department recently concluded an activity under the Open Society Initiative for West Africa (OSIWA) Project - A Review of Fleet and Fuel Management Practices at the Ministry of Basic & Senior Secondary Education (MBSSE), and the Ministry of Technical and Higher Education (MTHE) . The misuse of government fleet and fuel has been constantly captured in almost all of the system review s the ACC has conducted in MDAs. Vehicles and fuel are very vital to accomplishing many of the activities within the educational sector. In recent past, the educational system in Sierra Leone was divided into two different Ministries – Ministry of Basic and Senior Secondary School Education (MBSSE), and the Ministry of Technical and Higher Education (MTHE); with specified mandates and responsibilities. The media and other stakeholders have expressed concerns over the spate of corruption deeply rooted in the se Ministries with regards the misuse of government resources. Such concerns and other audit reports on the challenges faced by these Ministries provoked the C ommission to assess transparency and accountability processes and procedures on fleet and fuel management at the MBSSE and MTHE.

27. 27 6.1. 3 Accountability Tools Accountability tools such as Vehicle Movement Registers, logbook, Vehicle Request Form have been developed and regularly maintained by the ministry. 6.1. 4 Maintenance Schedule The Ministry has developed a maintenance accountability procedure where every officer that is using a Government Vehicle would request for vehicle maintenance to the Permanent Secretary who in turn would give approval for the maintenance of the vehicle. 6.1. 5 Designated Parking Place The Ministry is challenged with adequate fuel that would allow vehicles to pa r k at the designated parking places after working hours and most of the officers are living far off from the office 7.0 M INISTRY OF T ECHNICAL AND H IGHER E DUCATION RESPONSES TO FLEET MANAGEMENT 7.1 Transport Officer Your observation is noted. The reason for this is because the Ministry has only three vehicles and the Permanent

23. 23 5.1. 2 Implication The above findings may lead to virulent corruption environment that has the tendency to wreck a whole sector. 5.1 . 3 Recommendation Management should ensure the following: ➢ Vehicle Policy: The review revealed that both Ministries were not maintaining 90% of the accountability tools. The Transport Officer of the MBSSE confirmed that there was no vehicle policy for the Transport Unit . Although the MTHE had developed one but it was still in a draft stage . We recommend that management should develop a vehicle policy and should be in use by the Transport Officer. The ACC to review and input Anti - Corruption measures in draft Vehicle policy that has been developed by the MTHE. ➢ T rained and Qualified Transport Officer: We recommend that the T ransport U nits in both M inistries should have a trained and qualified T ransport O fficer that has the technical knowledge, to take full responsibilities for the management of fleet and fuel.

15. 15 ❖ To review policies on compliance of the management of fleets - focusing on; Management practices and maintenance mechanisms ❖ To ensure proper control on fuel consumption pattern, fuel policy, method of distribution, rate of consumption and reporting mechanism. ❖ To assess the level of transparency and accountability in the management of fleet and fuel. ❖ To proffer recommendations based on findings. 3.0 REVIEW SCOPE AND METHODOLOGY The review covers management of fleet and fuel consumption at the M BSS , and the M THE . The exercise focused on the management of vehicles, motorbikes, generators; and the allocation and distribution of fuel for the period 2018 – 2019 in order to assess transparency and accountability on fleet and fuel management. The exercise was divided into three (3) phases. Phase one (1) was conducted at the headquarters for both Ministries in the Western Area Urban/Rural. Phase (2) targeted the district headquarter towns of Bo and Moyamba while p hase three (3) targeted the district headquarter towns of Makeni and Koidu. The review exercise targeted the District and the City Councils because they were the institutions that supervised

22. 22 ➢ Fleet Data base System: MBSSE l ack ed credible and updated fleet data base system to show current status of vehicles and motorbikes of the M inistry. ➢ Accountability T ools : Accountability tools such as Vehicle Movement Registers, logbook, Vehicle Request Form were not regularly maintained by both Ministries. ➢ Maintenance Accountability Procedures: There was lack of maintenance accountability procedures. Accountability tools such as Maintenance Request Form, Maintenance Report Template and Routine Maintenance schedule were not available for both Ministries. ➢ Designated Parking Places: Official vehicles were not parked at the designated parking places after working hours. The aforementioned were the problems and anomalies discovered in the two Ministries. These challenges have been in the said Ministries for a considerable time now. They have been identified in a lot of audit reports by Internal Auditors of government Ministries, and the Audit Service Sierra Leone; but there have not been much of management actions to address them.

25. 25 ➢ Poor Maintenance of Logbook : Management should ensure strict monitoring on the effective maintenance of vehicle logbook by all users to ensure that details of all movement of government vehicles are recorded in the logbooks. ➢ Maintenance Request Form/Schedule : The essence of a maintenance request form was to give a clear picture of the fault of a vehicle that was due for maintenance. The durability of a vehicle was dependent on the quality of maintenance and repairs it was routinely exposed to in a timely manner. We recommend that m anagement should ensure that the Transport Officers should develop Maintenance Request Forms and Quarterly Maintenance Schedule for management approval. ➢ Lack of Maintenance Report : The M aintenance R eport was the certificate of maintenance completion . It showed the fault of a vehicle, spare parts bought, and repairs on the said vehicle; and submitted by an approved mechanic. We recommend that such certificate s should always be presented to show completion of maintenance before payment was initiated.

30. 30 5. Availability and regular updates of logbooks. 6. Periodic reconciliation with suppliers and reporting. 7. Availability of authorized fuel chit 8. Availability of fuel distribution ledger At the end of the review exercise, t he team discovered serious challenges on the processes and procedures regard ing allocation, utilization and accountability of fuel between 2018 and 2019. The review exercise revealed the following: ➢ Lack of Fuel Management Policy Fuel management in government institutions has always surfaced as a serious challenge; this was why it’s a key objective to the review exercise. The policy team discovered that both Ministries do not have a fuel management policy to guide daily operations. The only available document they mostly referenced was the Civil Service Code for public officers. ➢ Lack of Fuel Reconciliation Report The team observed that there was no fuel reconciliation report for the MBSSE and the supplier (NP SL Ltd) for the period under review. This may create a recipe for misuse and corruption opportunity. ➢ Authorized Fuel Chits The review revealed that the authorized fuel chit was not properly maintained by both Ministries. The team

19. 19 equipment’ . 6 This was in line with the Commission’s mandate (as provided in section 7(2) of the Anti - Corruption Act, 2008) to “examine practices and procedures of public bodies in order to facilitate the discovery of corrupt practices or acts of corruption and to secure revision of those practices and procedures which, in the opinion of the Commission, may lead to corruption or corrupt practices” 7 . The ACC therefore saw the need to develop the guide to address the misuse of Government property, which current and previous National Anti - Corruption Strateg ies have seen as one of the key corruption issues in MDAs of Government. The best practice guide provides for, among other things, responsibilities of drivers and public officers who use Government vehicles ; parking time for vehicles ; use of log books ; etc.; and penalties for defaulters. 8 After the launch of th is report by the ACC, it was expected that all MDAs would implement and mainstream its contents in their respective entities. However, it is disturbing to see that ten (10) years on after the launch of this vital document, many public officers still show little regard for its contents. 6 Best Practice Guide on the Use of Government Property, 2010 7 Section 7 (2) (fgh) AC Act 2008 8 Best Practice Guide on the Use of Government Property, 2010

21. 21 and fifty one Leones (Le 1 09,473,632,951) on vehicle purchase, maintenance and lubricants. 9 In 2017, the Go SL spent ten billion four hundred and twelve million two hundred and ninety two thousand four hundred and fifty three Leones (Le10,412,292,453) just on vehicle maintenance. 10 The ACC policy and Ethics team also discovered during the review that such perennial problems were still present in the M BSSE MTHE. The review exercise revealed that fleet management in both Ministries was not in line with the best practice guide on the use of government property and the relevant provisions in the Civil Service Code. The review exercise revealed the following: ➢ Technical Knowledge : MBSSE has a Transport Officer that lacked the technical knowledge on fleet management . ➢ Lack of Transport Officer : MTHE has a Transport Unit but no designated Transport Officer; the Deputy Secretary and the Accountant handle d fleet and fuel management. 9 Auditor General’s Report, 2017 10 Auditor General’s Report, 2017

28. 28 Secretary work in line with the deputy secretary who acts as the transport officer. 7.1. 1 Fleet Data Base The Ministry has only three (3) vehicles, and there is an excel sheet that has records of all vehicles in the ministry. 7.1. 2 No Vehicle Life Card Seen All life cards of private cars that are beneficiaries to fuel are filled by the account unit . Life cards for the old and used assigned government vehicles are with the T ransport M anager of the Ministry. These are all readily available for your verification. 8.0 DETAIL OF FINDINGS, IMPLICATIONS AND RECOMMENDATIONS 8.1 Fuel Management at MBSSE and MTHE 8.1.1 Findings Fuel management in government institutions has always surfaced as a serious challenge in the A udit or General’s R eports and other reviews conducted by the ACC. In the recently launched Auditor General’s Report, 2018; government incurred a loss of two billion seven hundred and four million seven hundred and thirty four thousand Leones (2,704,734,000) for fuel not accounted for by

24. 24 ➢ Accountability Tools: We recommend that accountability tools such as: Fuel logbook, Vehicle logbook, Vehicle Movement Register, Vehicle Request Form ; , Fuel Distribution Ledger, Fuel Chit, Maintenance Request Form, Maintenance Reporting Template, and Fuel Reconciliation Reporting Template should be developed and be operational by the T ransport U nits of both M inistries. ➢ F leet database system : We recommend that an electronic fleet database system be maintained by the T ransport U nits for easy accessibility of all vehicles and motorbikes under the supervision of both M inistries. ➢ District Transport Officer: We recommend that D istrict T ransport O fficers be recruited and should have full responsibility of managing fleet and fuel and provide weekly and quarterly updates to the T ransport U nits at headquarters. ➢ A National Fleet Survey: We recommend that MBSSE and MTHE in collaboration with the ACC and the DSTI should conduct a national fleet survey to develop a comprehensive, credible, and updated fleet database system.

26. 26 ➢ Designated Parking Places: We recommend that all official vehicles should be parked at the designated parking spaces (Police Stations, Youyi Building etc) after working hours to discourage officers who park government vehicles at their residents . T he parking time , which is not later than 8:00 pm should be complied with by all staff with Government vehicles. 6.0 MINISTRY OF BASIC AND SENIOR SECONDARY EDUCATION RESPONSES TO FLEET MANAGEMENT 6.1 FINDINGS : 6.1.1 Technical Knowledge The Ministry is currently seeking funds to ensure that the Transport Officer has the Technical Knowledge in fleet management. 6.1. 2 Fleet Data Base The Ministry has developed a digitalize system, and had updated its fleet data base system to show current status of vehicles and motorbikes .

5. 5 10.1.9 No performance Security signed by MTHE and the Suppliers ...40 11. CONCLUSIONS ............................................................ .. . 41 12. RECOMMENDATION ...................................................... . 42 13. APPENDIX 1: FLEET MANAGEMENT ACCOUNTABILITY TOOLS .......................................................................... 43 14. APPENDIX 2: FUEL MANAG EMENT ACCOUNTABILITY TOOL FOR MBSSE AND M THE ................................................ 44 15. Appendix 3: Fleet Data for MBSSE: ...................................... 45 16. Appendix 4: Fleet Register ................................................ . 47 17. Appendix 5: Fuel Ledger ................................................... . 47

52. 52 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)

6. 6 ACRONYMS ACC ................................. ...... . Anti - Corruption Commission ACA ....................................... ... ... ..... ... Anti - Corruption Act ASSL .................................... ...... Audit Service Sierra Leone B CC.......................................... ............... Bo City Council BDC...................................................... Bo District Council Bom/DC.......................................... Bombali District Council GoSL....................................... Government of Sierra Leone IA ................................. ......... .... ............ . ....... Internal Audit MCC................................................... Makeni City Council MDAs .................. ... ... ... Ministries, Departments and Agencies MBSSE......... Ministry of Basic and Senior Secondary Education MoDC......... ... .............................. Moyamba District Council MTHE ............... ... . Ministry of Technical and Higher Education NGO ..................... .. ...... ....... Non - Governmental Organization WARDC.................. ... ... ... Western Area Rural District Council

29. 29 MDAs. This was a serious challenge that has affected general operations in governance. To address such problematic issues the ACC through the Prevention D epartment is now actively engaging MDAs to adhere to practices of transparency and accountability to minimize the occurrence of corruption. The review on fuel mana gement was actually a response to the huge loss incurred by government in the 2018/2019 financial year ; and it was intended to strengthen transparency and accountability in fuel allocation, and utilization. Therefore, the review put premium on the processes and procedures in the allocation, utilization and accountability of fuel between 2018 and 2019. The r eview focused on the following: 1. Fuel policy, budget allocation for the period and allocation list. 2. Maintenance of fuel register - a register that shows the serial number of recipients in the manner they receive d the allocation, date, recipient ’s name, vehicle number, chit number, amount of litres, acknowledgment of receipt. 3. Authorization of fuel issuance – request and approval procedures. 4. Consistency and accuracy in the utilization of fuel chits.

38. 38 9.1. 4 Fuel Card System The Ministry has recently adopted the use of TOTAL CARD SYSTEM for fuel distribution, a practice that is aimed to improve on transparency and accountability. 10.0 M INISTRY OF T ECHNICAL AND H IGHER E DUCATION RESPONSE S TO FUEL MANAGEMENT 10.1 FINDIN G S 1 0.1. 1 Fuel Log book: Your observations are noted: Log books are available for all official vehicles in the Ministry though there are challenges in managing them. 10.1. 2 Issue: • All assigned vehicles to the Ministry are old without functional dashboards. • Entry of mileages for departures and arrivals of these vehicles is impossible because their dashboards are not working. 10.1. 3 Reference to A udit R ecommendation s : Vehicle log books have been printed and issued to all official vehicles through their drivers awaiting repairs of the old vehicles or supply of new vehicles .

16. 16 government institutions in the regional offices. In essence, the Councils were very essential in conducting the survey. The pattern of data collection took the following approach: ❖ Standard checklists administered ❖ Personal interviews granted to the following key stakeholders: ✓ The Permanent Secretaries of both Ministries ✓ The Finance Officers in both Ministries ✓ Transport Officers ✓ Internal Audit Units ✓ Procurement Officers ✓ Deputy District Education officer, Western Rural District ✓ Deputy District Education Officer - Moyamba ✓ Deputy District Education Officer - Bo ✓ Deputy District Education Officer - Makeni ✓ Deputy District Education Officer - Kono ✓ Moyamba District Council key stakeholders ✓ Bo District Council Key stakeholders ✓ Bo City Council key stakeholders ✓ Bombali District Council key stakeholders ✓ Makeni City Council key stakeholders ✓ Koidu New Sembehun City Council key stakeholders ✓ Kono District Council key stakeholders ❖ Data collection on fleet and physical verification ❖ Documentation and records management

9. 9 In carrying out the review on fleet and fuel management, the key findings and recommendations are summarized as follow: AREA OF FOCUS: FLEET AND FUEL MANAGEMENT AT MBSSE AND MTHE S/N Findings Recommendations 1. The Ministry of Higher and Technical Education (MHTE) at headquarter do not have a Transport Officer. The Accountant and the Deputy Secretary are in charge of fleet and fuel management with the approval of the Permanent Secretary. A trained and qualified Transport Officer is required to be responsible for the effective and efficient management of fleet and fuel in the Ministry 2. The Transport Officer at the Ministry of Basic and Senior Secondary Education (MBSSE) do not maintain an updated fleet data and log book. The Transport Officer required training on accountability tools for the management of fleet and fuel in the MBSSE. 3. The M HTE has developed a draft vehicle policy which is not in use. A final vehicle policy is required for transparency and accountability on fleet management 4. Both Ministries lack credible fleet data and database management. A credible fleet data must always be available. 5. No updated Fleet data in both Ministries. The fleet data must always be updated for proper accountability 6. No fleet Management Policy, in both Ministries. A fleet management policy must be developed for both Ministries 7. No quarterly fuel reconciliation report Quarterly fuel reconciliation must always be done, and produced . R eport must be audited. 8. Accountability tools such as logbook; Vehicle Movement Register/boards, Vehicle Request Form, fuel ledger etc were not maintained by both Ministries Responsible officers in both Ministries need to be trained on accountability tools on fleet and fuel management.

3. 3 CONTENTS EXECUTIVE SUMMARY .............................................................. 7 1. BACKGROUND ................................................................. 12 2. OBJECTIVES OF REVIEWS ................................................ 14 3. REVIEW SCOPE AND METHODOLOGY ................................ 15 4. BEST PRACTICE GUIDE ON THE USE OF GOVERNMENT PROPERTY BY ACC 2010 ................................................ 17 5. DETAILS OF FINDINGS, IMPLICATIONS, AND RECOMMENDATIONS ....................................................... 20 5.1 Fleet Management at MBSSE and MTHE .............................. . . 20 5.1.1 Findings ............................................................................ 20 5.1.2 Implication ......................................................................... 23 5.1.3 Recommendation ............................................................... 23 6.0 MINISTRY OF BASIC AD SEIOR SECONDAY EDUCATION RESPONSES TO FLEET MANAEMENT ..................................25 6.1 Findings ............................................................................25 6.1.1 Technical Knowledge ..........................................................25 6.1.2 Fleet Data Base ................................................................25 6.1.3 Accountability Tools ......................................................... 25 6.1.4 Maintenance Schedule........................................................26 6.1.5 Designated Parking Place ....................................................26 7.0 MINISTRY OF TECHNICAL AND HIGHER EDUCATION RESONSES TO FLEET MANAGEMENT .............................. . .26 7.1 Transpo rt Officer ............................................................... 26 7. 1. 1 Fle et Data Base ...................................................... ......... . 26 7.1. 2 No Vehicle Life Card Seen ................................................ .. .27

4. 4 8. 0 DETAIL OF FINDINGS, IMPLICATIONS AND RECOMMENDATION ......................................................... . 27 8.1 F uel Management at MBSSE and MTHE ................................. 28 8.1.1 Findings ............................................................................. 28 8.1.2 Implication .......................................................................... 35 8.1. 3 Recommendations ............................................................... 35 9.0 MINISTRY OF BASIC AND SENIOR SECODARY EDUCATION RESPONSES TO FUEL MANAGEMENT .................................35 9.1 Fin dings ........................................................................... ..36 9.1.1 Fuel D istribution ............................................................... .36 9.1.2 Fuel Accountab ility Tools .................................................... 36 9.1.3 F uel Log Book .................................................................. 36 9.1.4 Fuel Card System ............................................................. 36 10.0 MNISTRY OF TECHNICAL AND HIGHER EDUCATION RESPONSES TO FUEL MANAGEMENT ............................... 36 10.1 Fi ndings .......................................................................... 37 10.1.1 Fuel Log Book ..................................................................37 10.1.2 Issue ..............................................................................37 10.1.3 Reference to Audit Recommendations ..................................37 10.1.4 Fuel Reconciliation ............................................................37 10.1.5 Fuel issued for Official T rips and other Monitoring Activities with no proper Request done and no Back to Office Report ............... . 38 10.1.6 Fuel issue to dispatch/Utility were made to U nidentified vehi cle/bike..................................................................... 39 10.1.7 Beneficiaries do not sigh in R eceipt of their Fuel Chit ............... . 39 10.1.8 Fuel Book Serial not S erially entered and Accountable Document Register no m a intained ....................................... 39

10. 10 9. Maintenance Accountability Procedures: That accountability tools such as Maintenance Request Form, maintenance reporting template and routine maintenance schedule for each automobile were not available Both Ministries need to develop and maintain a Maintenance Request Form, Maintenance Report Template, and Routine Maintenance Schedule for fleets. 10. Proper records are not maintained for individual vehicles to ensure easy access and verification. Proper records for individual vehicles must always be maintained 11. The exercise proved that both Ministries do not have fuel receipt, distribution receipt, utilization and accountability policy. Both ministries are required to maintain fuel receipt book, and distribution list must always be signed by recipients 12. Fuel ledgers in both Ministries were not maintained. This made it difficult to generate accurate fuel reconciliation report Fuel ledgers must always be updated and maintain by both Ministries. 13. It was observed that no technical knowledge was used to determine the quantum of fuel a vehicle or motorbike could consume per kilometre covered. Responsible officers should be trained on fuel consumption per kilometer for proper accountability. 14. It was also observed that official vehicles were not parked at the designated parking places after work hours, as stated in the ACC best practice guide for government property 2010. Official vehicles should always be parked at the prescribed parking places after work hours. 15. Weekly fuel supplies were made to staff with vehicles but with their names not in the life card as stated in the C ivil S ervice C ode. Fuel supply to staff members must adhere to the prescribed C ivil S ervice C ode. 16. Payment for maintenance was done by the Finance Office at WARD - C, but no corresponding procurement documents were verified. Payment for maintenance can only be done after due diligence done by the Procurement Officer, and the Finance Officer should always crosscheck complete documentation. 17. There was no Work Completion Certificate, to indicate that maintenance was done before payment Work Completion Certificate must always be available before payment for maintenance is made 18. There was no Routine Maintenance Schedule for both Ministries. Transport Officers should develop routine maintenance schedule to have proper history of maintenance fleets.

43. 43 2. We recommend that another review or monitoring exercise should be conducted after three months to ascertain whether the advice and recommendations proffered during the review exercise have been addressed. 13 APPENDIX 1: FLEET MANAGEMENT ACCOUNTABILITY TOOLS Table 1: showing fleet management accountability tools S/N Description of Tools MDA Head Quarters Freetown & Waterloo District Education Office Bo District Education Office Moyamba District Education Office Makeni District Education Office Kono 1. Vehicle Policy MBSSE Not Available Not Available Not Available Not Available Not Available MTHE Available No Office space No office space No office space No office space 2. Availability of updated F leet D atabase MBSSE Not Available Not Available Not Available Not Available Not Available MTHE Available No Office Space No office space No office space No Office space 3. Log Book MBSSE Available Available Not available Not available Not available MTHE Not Available No Office Space No Office space No Office space No Office space 4. Maintenance R equest F orm MBSSE Available Available Available Available Available MTHE Available No Office Space No Office Space No Office space No Office space 5. Maintenance R eport MBSSE Not available Not available Not available Not available Not available MTHE Not Available Not Available Not Available Not Available Not Available

44. 44 14. APPENDIX 2: FUEL MANAGEMENT ACCOUNTABILITY TOOL FOR MBSSE AND MTHE Table 2: Fuel management accessibility and accountability tool S/N Description of Tools MDA HQ District Education Office Bo District Education Office Moyamba District Education Office Makeni District Education Office Kono 1. Fuel Management Policy MBSSE Not Available Not Available Not Available Not Available Not Available MTHE Not Available No Office space No Office space No Office space No Office space 2. Fuel Request Form MBSSE Not Available Not available Not available Not available Not available MTHE Not Available No Office space No Office space No Office space No Office space 3. Fuel Distribution Register MBSSE Available Available Available Available Available MTHE Available No Office space No Office Space No Office space No Office space 4. Fuel Reconciliation Report MBSSE Not Available Not Available Not Available Not Available Not Available MTHE Not Available No Office space No Office Space No Office Space No Office space 5. Authorized Fuel Chit MBSSE Available Available Not available Not available Available MTHE Available No Office Space No Office Space No Office No Office space

49. 49 1 8 . APPENDIX 6. VEHICLE LOG BOOK 1 9 . APPENDIX 7. KILOMETRE AND FUEL ANALYSIS PER VEHICLE No Veh No Q1 Km Q2 Km Kilometer Covered. Fuel Qty per Km covered Expected Amount per km covered Actual Amount spent per km covered Variance.( Fuel Balance) DATE VOUC HER/C HIP No FROM WHOM RECEIVED TO WHOM ISSUED RECEIPT/OPENING BALANCE ISSUES/DISTRIBUTION CLOSING BALANCE BIKE/ VEHI CLE No Purpo se QTY PRICE (LE) AMOUN T (LE) QTY UNIT PRIC E (LE) AMOU NT (LE) QTY UNITP RICE (LE) AMOU NT (LE)

48. 48 1 6 . APPENDIX 4. FLEET REGISTER 1 7 . APPENDIX 5. FUEL LEDGER U NIT.......................................................................................................................... .............. .. Example of Vehicle Log Book Date Time Out Time In Place of Departure Place of Destination Odometer Reading Kilometres Travelled Purpos e of Trip Driver’s Full Name Driver’s Signature At Start At Finish Official Private Date of Purchase Type of fleet Des cript ion Fleet Reg number Acquisiti on cost Le Acquisitio n cost ($) Fleet colour Age of the Mobility Source of Acquisit ion Status/con dition of fleet Location Comment

45. 45 1 5 . APPENDIX 3: FLEET DATA FOR MBSSE : S/N Reg. No Make Model Chassis . no Reg. date Colou r MDA Assig nee Status Locati on Engine. No 1 MBSSE Toyota Prado Black MBSSE Minister Good Free town 2 ALZ 398 Toyota Hilux JTEEB2 9J49002 254 18/5/209 white MBSSE DMBSSE Good Free town SL - 6113509 3 ALR609 Toyota Land c ru ser . JIEEB71 JX0703 076 5/5/2016 white MBSSE Perm - Sec Good Free town TIHZ - 0838836 4 ANV436 Toyota Land - cru ser JJEEB7 1J40703 9810 17/4/2018 white MBSSE Chief .Edu officer Good Free town IHZ - 0887733 5 AFQ970 Toyota Land - cru ser JTGEB7 3J2B90 04680 20/4/2011 white MBSSE Dir. of Plan.& Poli cy Good Free town IHZ - 0658701 6 ALU975 Toyota Prado JTEBH9 FJ40509 5134 10/6/2016 white MBSSE Dir. Inspecto rate Good Free town TKD – 2524195 7 AKU388 Toyota Hilux AIFIFK2 2G3030 92779 5/8/2015 white MBSSE Dir. Program mes Good Free town SL - 6255766 8 ALH312 Toyota Land - cru ser JTEEB7 IJ90203 0228 31/12/2015 white MBSSE Dir. Of Non Formal Good Free town IHZ0833 611 9 AKP424 Toyota Hilux AHTFK2 2G2030 88948 16/6/2015 white MBSSE Dep. Sec 1 Good Freeto wn SL - 6245139 10 ALU594 Toyota Hilux JTECB0 IJ90103 2742 7/6/2016 white MBSSE Ass. Sir HIV/AIDS Good Free town IHZ0554 100 11 AJW726 Toyota Land. cru ser JT7IIPJ AS0701 5477 17/11/2014 white MBSSE Ass.Dir - Gen. Desk Good Free town IHZ - O30479 12 AEN686 Toyota Land. cru ser JTEEB7 IJ10700 6876 white MBSSE Officer in charge Good Free town 625077 13 AKU385 Toyota Hilux AHTFK2 2G1030 92781 5/8/2015 white MBSSE Dep. Dir Good Port L oko 14 AKU386 Toyota Hilux AHTFK2 2G3030 92748 5/8/2015 white MBSSE Dep. Dir Good Pujehu n 5L62557 65

46. 46 15 AKU Toyota Hilux 8/8/2016 white MBSSE Dep. Dir Good Bombal i 5L67751 5 16 AES868 Toyota Land. cru ser JTERR7 IJ00053 341 3/11/2010 white MBSSE Dep. Dir Not Good Kailahu n IHZ - 0623299 17 AEM012 Toyota Hilux AHTFK2 2G0030 43278 10/9/2011 white MBSSE Dep. Dir Repair Kenem a 5L61265 84 18 AES757 Toyota Land. cru ser white MBSSE Dep. Dir Not Good Moyam b a 19 AEM011 Toyota Land. Cru ser JTEEB7 1130700 6863 6/11/2009 white MBSSE Dep. Dir Fair Tonkolil i IHZ - 0624971 20 AEN320 Toyota Land. cru ser JTEEB7 IJ80703 0558 white MBSSE Dep. Dir Not Good Bonthe IHZ - 0836846 21 AES680 Toyota Land. c ru ser white MBSSE Dep. Dir Not Good Bo 22 AKU387 Toyota Hilux AHTFK2 2G3030 92717 5/8/2015 white MBSSE Dep. Dir Good Kambia SL - 6255234 23 AHS611 Toyota Land. c ru ser AHTFK8 CD9003 20065 8/8/2016 white MBSSE Dep. Dir Good Bo SL62760 49 24 AEF670 Toyota Land cru ser JTEBK2 9J80045 44 23/4/2009 white MBSSE PRO Repair Freeto w n SL - 6120147 25 AEZ419 Toyota Hilux STEGM 92N53Z 228743 19/7/2010 white MBSSE Unity Van Good Konta Line 3RZ - 3011603 26 ADD162 Toyota Hilux ROFR2 2400516 303 28/7/2007 white MBSSE Basic Edu commi Good Free town 2KD - FT47199 849 27 AEU926 Toyota Land . cru ser white MBSSE Dep. Dir Good W/Rura l.D 28 AMA997 Toyota Land. Cru ser JTEEB7 IJ20703 1219 white MBSSE Ass.Dir JSS/SSS Good Free town 841484 29 AJY926 Toyota Hilux AHTFK2 2G6030 89469 white MBSSE ASS. Dir Procure Good Free town L624619 0 30 ALL223 Toyota Hilux AHTFK2 2840308 8398 white MBSSE ASS. Dir. H/Econo Good Free town 5160256 95 31 AGM991 Toyota Land. c ru ser JFGEB7 3JBC90 07200 23/1/2013 white MBSSE Dep.Sec 3 Good Free town SL - 0684462

47. 47 32 ADI135 Toyota Prado JTEEB7 IJ80700 2685 7/8/2007 white MBSSE Dep.Dir EMIS Good Free town IHZ - 0558770 33 ALR606 Toyota Hilux AHTFK2 2G4030 99708 5/5/2016 white MBSSE Dep.Dir, H/Res Good Free town SL - 6273000 34 AFQ785 Toyota Hilux MROFR 22EX00 77027 20/4/2011 white MBSSE Edu. Consult. Good Free town 2KD5147 306 35 AFQ791 Toyota Land. c ru ser JTGEB7 3J2B90 04422 20/4/2011 white MBSSE REDiSIL Fin.Spec Good Free town IHZ - 0655857 36 ALZ402 Toyota Hilux AHTFK8 CD8003 20302 2/8/2017 white MBSSE REDiSLI. Fin.Spec. Good Free town SL - 6277185 37 ALZ401 Toyota Hilux AHTFK8 CD7003 2072 2/8/2017 white MBSSE M & E Spec. (REDiSL) Good Free town SL - 6277482 38 AEL887 Toyota Hilux white MBSSE Not Good Free town 39 ACK109 Nissan Patrol JNITCS 46IZ055 6618 20/9/2005 Gray MBSSE Not Good Free town TD42 - 181775 40 ACO037 Nissan Patrol JNITCS Y6IZ055 6552 3/2/2006 White MBSSE Not Good Freeto wn TD42 - 181679 41 ACO038 Nissan Patrol JNITCS Y6IZO5 56582 3/2/2006 White MBSSE Not Good Free town TD42 - 181667 42 ADZ059 Toyota Land. c ru ser White MBSSE Not Good Free town 43 ABQ674 Toyota Hilux White MBSSE Not Good Free town 44 ACD994 Toyota Prado JTEBIC 29J8001 0409 3/2/2005 White MBSSE Not Good Free town SL - 5546419 45 AFQ787 Toyota Prado White MBSSE Not Good Free town 46 ACW209 Toyota Land. c ru ser JTECB OIJ6010 28101 12/9/2016 White MBSSE Not Good Free town IHZ - 0520789 47 AFL834 Toyota 4 Runne r White MBSSE Not Good Free town 48 AFO690 Nissan Patrol White MBSSE Not Good Free town 49 ALZ399 Toyota Hilux White MBSSE Good Koinad ugu 50 ABU718 Nissan Patrol White MBSSE Not Good Free town