2. 2019 SLMA SYSTEMS REVIEW REPORT 2

1. 2019 SLMA SYSTEMS REVIEW REPORT 1

5. 2019 SLMA SYSTEMS REVIEW REPORT 5 ACRONYMS ACC --------------------------------------------- ---Anti-Corruption Commission ASSL -------------------------------------------- ---Audit Service Sierra Leone EPA -------------------------------------------- -- Environment Protection Agencies FOB -------------------------------------------- --Fixed operational Base GPS ------------------------------------------- ---Global Positioning System HF ------------------------------------------ ----High Frequency IA ---------------------------------------- ------ Internal Audit IAM ------------------------------------------- --- Internal Audit Manuel IMO -------------------------------------------- ---International Maritime Organization ITU ---------------------------------------------- ---International Telecommunication Unit JMC ----------------------------------------------- --Joint Maritime Committee MDAs ------------------------------------------------ Ministries Department and Agencies MFMR ---------------------------------------------- Ministry of Fisheries and Marine Resources MOU ---------------------------------------------- Memorandum of Understanding MOWCA ------------------------------------------- Ma ritime Organization for West and Central Africa RMU -- ---------------------------------------------Regiona l Maritime University SAR ------------------------------------------------ S earch and Rescue SLMA ---------------------------------------------Sier ra Leone Maritime Administration SRB ---- --------------------------------------------Ship Re gistration Bureau VHF -----------------------------------------------Very High Frequency

50. 2019 SLMA SYSTEMS REVIEW REPORT 50 RECOMMENDATION Monthly or weekly reconciliation should be done by NRA officer and the accounts Department to ascertain payments made in to the Single Treasure Account.

25. 2019 SLMA SYSTEMS REVIEW REPORT 25 The SLMA partners with the International shipping Registry based in Cyprus that registers Ships that trades or sail in the International waters. This is being done through a subsidiary company which is the Ship Registration Bureau (SRB) in Sierra Leone. The Company (SRB) reports to the Chief Registrar at SLMA and the Ministry of Finance.

95. 2019 SLMA SYSTEMS REVIEW REPORT 95 INTERNATIONAL SHIPPING REGISTRATION BEREAU FINDINGS 1. AGREEMENT According to documents submitted to the team, an international shipping agreement was made in June, 2014 and in May 2016 an addendum to the agreement was also made. Parts of the agreement were not implemented such are listed belo w; For a start, an employee of SLMA shall station at the SRB through the new Company ’ s office in Cyprus to obtained hands on experience on the operation and Management of the Registry program. The SLMA may appoint, at its own cost and expense, an Independent Auditor to undertake the duties of an External Auditor including without limitation the: Verification of Operations standards and quality Review of the performance of any statutory or contractual obligation of the SRB through the new company; and Verification of financial records of the SRB through the new Company .Such Audit will take place in January for the preceding year. For example Audit for 2016 will take place in January 2017.

27. 2019 SLMA SYSTEMS REVIEW REPORT 27 REVIEW SCOPE AND METHODOLOGY Th e Review covers the period 2016 to 2019 and commenced with an Inception meeting in March, 2019 in order to understand the operations of the Administration and its structures both internally and externally . Both Primary and Secondary data were used and References were made from studies done by other Institutions of similar nature both local and international. A request was made for relevant documents of the Administrations which include Audit Reports, Strategic plan, Organogram, procurement plans, Departmental manuals, Terms and Conditions of service, list of fleets and list of existing projects. Relevant Maritime documents were reviewed and internet search was done through website such as the Maritime Administration, International maritime Organization, regional maritime university, National Revenue Authority, Ministry of Transport and Aviation, Ministry of Fisheries and Marine Resources etc. Related work/reports carried out on Maritime Administration by Institutions such as Public service Commission, Review of practices and procedures of the Ministry of Fisheries and Marine Resources were also studied. Field visits were made to the various docksides where Maritime staffs are stationed. The Field visits focused on physical observations of processes and documentation to foster service delivery. It was done in three phases, Western Rural & Urban, North West and South East Districts in Sierra Leone. The docksides visited were randomly selected and are listed below;

85. 2019 SLMA SYSTEMS REVIEW REPORT 85 IMPLICATION Without an effective project unit, project development and implementation will be undermined. REC OM MENDATIONS The Unit should ensure the development and monitoring of Maritime projects. Projects proposals or reports should be produced and forward for management attention.

119. 2019 SLMA SYSTEMS REVIEW REPORT 119 Front and inside view of the Drivers office

120. 2019 SLMA SYSTEMS REVIEW REPORT 120 In terviewing staff members in Kiosks said to be built by SLMA staff in Goderich and Yagoi

29. 2019 SLMA SYSTEMS REVIEW REPORT 29 DETAIL OF FINDINGS, IMPLICATIONS AND RECOMMENDATIONS INTERNAL CONTROLS Auditing in any Institution is very significant as it enhance in strengthening Controls within the Organization. Audit service Sierra Leone (ASSL) has the mandate to undertake audit on all MDAs. Maritime as an Institution has an Internal Audit Department that conducts auditing within the Administration. The Department undertakes pre and post auditing. FINDINGS AUDIT QUERIES Internal Audit are not regularly conducted .For the period under review Internal Audit reports were only presented for 2016,2017 and first quarter of 2018. The Team identified that, management does not respond to audit queries. The 2016, 2017, and first quarter of 2018 Internal Audit reports were submitted to the team with no management responses. This simply shows that Auditing of the Administration is not treated with the seriousness it deserves as anomalies and concerns raised in Internal and External Audit reports continue to occur . IMPLICATION This will lead to weak internal controls and possible loopholes for corruption.

96. 2019 SLMA SYSTEMS REVIEW REPORT 96 2. HARMONIZATION OF THE REGISTRY It was observed that there has not been any system that synchronized both the International and national registration of vessels. Also, there has not been much coordination between the Shipping Department and the SRB, as it was identified that the shipping department lacks adequate information on the international shipping registry. 3. REGISTRATION/LICENSING OF VESSELS NATIONALLY It was observed that the registration/ licensing of vessels nationally were done by the department without approval from the Executive Director. 4. SEAMANS DISCHARGE BOOK This is one of the Revenue streams of the Administration, it was identified that the discharge books were not orderly recorded and kept in a secured location. They were seen packed in boxes with no proper storage mechanisms. 5. FISHING VESSELS It was observe that some fishing boats are using the seashore that are not sea worthy to run in terms of safety and security .Some of these boats were seen sailing without life jackets and other safety tools .

121. 2019 SLMA SYSTEMS REVIEW REPORT 121 Ceilings of the First and second floors at SLMA Headquarters Interviewing Field Staff at Lungi Ferry Terminal and Bailor Wharves

118. 2019 SLMA SYSTEMS REVIEW REPORT 118 APPENDIX A. PHOTO NEWS Staff dwelling houses and Radio Room in Bonthe District Maritime Kiosks at Sulima Village and Bottomoku

53. 2019 SLMA SYSTEMS REVIEW REPORT 53 Ghana and other parts of the world to pursue maritime trainings and some of them have already return. Staffs also benefitted from much needed trainings carried out by the Royal Marines and the US coast guard, while some other secured scholarships and have been allowed to proceed on studies; Locally, the African Consulting Group was recently paid to offer refresher training for the Human Resource staff and Leadership training for all Directors and Managers; Training needs assessment is ongoing for more capacity building for the staff in the next quarter; The Administration is also working with the Regional Maritime Administration and intends to send competent staff for training in specific Maritime fields as required by the Administration. The Administration requested the Public Service Commission to conduct a HR Audit in May this year and recently submitted their report. Management is working on implementation of their recommendation. The training plan will be updated and more staff will be given capacity building opportunities as we improve on revenue mobilization. ORGANISATIONAL STRUCTURE The organogram presented by the Administration needs immediate review as it was discovered that some of the reporting lines on the chart were erroneous . It clearly shows a possible need for expansion. Also, there are some departments that are clustered with many units reporting to a single Head of unit or Director. IMPLICATION It will lead to conflicts in the reporting lines.

58. 2019 SLMA SYSTEMS REVIEW REPORT 58 IMPLICATION This will lead to a considerable effect on staff performance and health. REC OM MENDATION A Comprehensive leave rooster should be prepared to capture all staff leave dates, which should be communicated to the staff when the need arises. Staff should not work for a year without proceeding on leave, any exceptional case should be communicated and the correct procedure should be followed. RESPONSE FROM SLMA The leave roaster has been in existence but majority of staff are not willing to pr oceed on leave without their leave allowance. The administration decided to pay staff outstanding leave had a system of accumulating leave allowances to be paid at a later date but this will be changed as the financial situation of the administration improves. The Administration has agreed that payment must be done on a monthly basis. Leave allowances from January to August 2019 have been paid. The outstanding leave allowances for 2018 is to be included in the supplementary budget and presented to the board. Once approved by the board, a payment plan will be worked based on the availability of funds. A reminder and compelling strategy will be put in place for staff to proceed on leave when due in order to ensure a healthy work life balance. STAFF LOAN Th e Administration gives out staff loans on a free interest basis and repayment is spread out based on the amount and the salary scale. It was discovered that the

93. 2019 SLMA SYSTEMS REVIEW REPORT 93 RECOMMENDATIONS The relevant stakeholders should be engaged in order to review the allowances and remuneration of the Board. Board members who are representatives from the above MDAs should only receive sitting fees and not monthly salaries as they are already receiving salaries in their respective MDAs. According to best practice, all Board members receive sitting fees and not monthly salaries because they are not full time employees. SLMA ’ s RESPONSE: The Administration noted the comments of the ACC on board remuneration including salaries but however suggest that its implementation should not be done in isolation of other government establishments for the process to be viewed as fair and transparent to all.

33. 2019 SLMA SYSTEMS REVIEW REPORT 33 laws and regulations. The Minutes of Audit Committee Meetings and names of committee members were not submitted to the review team. IMPLICATION This simply implies the non existence of an audit committee. RECOMMENDATION Management should ensure that, an Audit Committee is established and functioning effectively. SLMA ’ s Response: Audit Committee - This committee is already in place.

94. 2019 SLMA SYSTEMS REVIEW REPORT 94 SHIPPING AND MARINE ENVIRONMENT PROTECTION DEPARTMENT The Shipping and Marine Environment Protection Department of the Sierra Leone Maritime Administration has the responsibilities of regulating shipping and shipping related activities and the protection of the marine environment. It is being divided into two operational areas which are the shipping and the environment divisions. The shipping division should involve both the International and national shipping registry. According to the merchant shipping Act 2003 , the Executive Director is the Chief registrar of all vessels both national and international. The environment division is responsible for the protection of marine environment by preventing sea pollution and also collaborating with other institutions that caters for wider marine environment such as the Environment protection Agency (EPA). In section 5 subsection 1 of the merchant shipping Act 2003 states that the Executive Director shall be the Registrar of Ships. (2) The Registrar, an assistant to the Registrar or a delegate of the Registrar shall not be liable for any act done by him in good faith or without negligence under, or for the purposes of this Act.

115. 2019 SLMA SYSTEMS REVIEW REPORT 115 ancillary equipment are not so common and thus proving challenging to maintain the fleet in a state of operational readiness at all times. In some instances, retrofitting as applicable is another possibility that will be budgeted for. It is inevitable that SAR operations involve coordinated efforts as no one institution can provide all the assets and logistics needed at a particular time to cover the maritime space. Therefore, it must be accepted that public/private partnership is critical for SAR operations to be successful. The foregoing arrangement is a globally accepted standard for merchant marine SAR operations. COMMUNICATION MARINE COMMUNICATION There are Radio operators who were employed basically to carryout radio communications. The very high frequency (VHF) and high frequency radios to communicate were normally used. It was identified that these Radios were not operative as they have been grounded for the past three years. Radio operators are using their mobile phones to communicate when vessels depart or arrived in harbors. There have also been no Top-up cards issued to them since 2018.

30. 2019 SLMA SYSTEMS REVIEW REPORT 30 RECOMMENDATION Management should strengthen Internal Audit and ensure effective Internal Controls . All Audit queries should be responded to by management and prompt action must be taken to address them accordingly. SLMA ’ s RESPONSE: Internal Audit System Review - This is an ongoing activity. A preliminary report to the Audit committee is out this week. The full audit report will be available late in September or early October. All other recommendations have been noted and will be worked on. INTERNAL AUDIT MANUAL It is of great importance that every Internal Audit function has its own Internal Audit framework which is the Internal Audit Charter. The Charter clearly defines the organizational status, rules of conduct, role of the Internal Audit function, independence, governance etc. The Charter usually provides high level guidance, and therefore, it is also essential to have a robust Internal Audit Manual (IAM) which provides guidance for its day- to -day operations. The Team identified that there has been no Internal Audit Manual.

24. 2019 SLMA SYSTEMS REVIEW REPORT 24 Transport and Aviation the National Revenue Authority (NRA) in administering their mandate. The Ministry of Transport and Aviation is the line Ministry that supervises the Maritime Administration. Its mandate is to Creates an integrated and safe transportation network that incorporates all modes of transportation that reflect regional priorities, and provides a strong foundation for economic growth and to Maintain and improve the provincial highway system by ensuring safe, affordable and efficient movement of people and goods provincially, nationally and internationally. The SLMA has its head quarter at the Maritime House Government Wharf ferry Terminal, Freetown. The Administration also has stationed field workers Forward operational Base (FOB) in the western urban and rural areas in Freetown as well as in the Provincial Districts. The Administration is also a member of various International Maritime Organizations, to which annual membership contribution should be paid. These Organizations help to create a regulatory framework for the shipping industry that is fair, effective, universally adopted and implemented and also aid in promoting Regional Cooperation between member states. These Organizations are the International Maritime Organization (IMO), Regional Maritime University (RMU), Maritime Organization for West and Central Africa (MOWCA), and Abuja Memorandum of Understanding for Port state Contro l (Abuja MOU).

68. 2019 SLMA SYSTEMS REVIEW REPORT 68 AHR TEAM RESPONSE Procurement process is ongoing for the repair of the drivers ’ pool pending which work should commence soon. SECURITY PERSONNEL The team identified that, Daily subsistence Allowances (DSAs) are not provided for security personnel when travelling outside their original stations. RECOMMENDATION Management should ensure that DSAs are given to all security personnel travelling with their Bosses out of stationed. RESPONSE FROM SLMA These have now been included and per diem is provided for them. However, a clause on this will be included in the HR policy under review. FUEL AND FLEET MANAGEMENT Fuel and Fleets are two critical tools that are fundamental to the successful implementation of the operations . Government and Donor partners often spend millions of dollars for the procurement of vehicles/bikes for the official use but some of these fleets do not last long due to poor or lack of maintenance. The Administration maintains the following fleets:

32. 2019 SLMA SYSTEMS REVIEW REPORT 32 RECOMMENDATION All goods procured by the Institution should be verified by the Internal Audit before stored for onward distribution to the responsible units or departments. AUDIT PLAN In conducting post Internal Audit, an Audit plan should be developed and approved to guide the audit process. No Audit plan was presented to the team on the previous internal audit done in 2016, 2017 and 2018. IMPLICATION This will also lead to weak internal controls RECOMMENDATION Before undertaking post Internal Audit, an audit plan should be prepared and approved by management. SLMA ’ s RESPONSE: Audit Charter - This will be discussed in the Audit Committee meeting scheduled for this week. AUDIT COMMITTEE The Administration is required by law to have an audit committee to provide oversight of the Administration system of internal controls and compliance with

73. 2019 SLMA SYSTEMS REVIEW REPORT 73 RECCOMENDATION An effective procurement committee should be established which as provided for in the NPPA Act to oversee all procurement activities. SUPPLIERS DATA BASE No suppliers Data Base was presented to the team. IMPLICATION This will eventually lead to mis-procurement RECOMMENDATION This document should be developed, presented and adhered to PR OCUREMENT PLAN In section 29 (1) (5) of the NPPA act states that; (1) All procuring entities shall undertake procurement planning, with a view to achieving maximum value for public expenditures and the other objects of this Act. (5) In accordance with the budget preparation procedures issued by the Ministry, all procuring entities shall submit their annual procurement plans for the coming financial year to the Ministry and the Ministry responsible for local government (for local councils) for review and approval. Procurement plan is a document that the Institution should prepare before undertaking any procurement activity. It should include procurement activities

81. 2019 SLMA SYSTEMS REVIEW REPORT 81 IMPLICATION Managing records which vital for stores management will be challenging. RECOMMENDATION Office equipment ’ s should be provided for stores for effectively delivery of their work. BIN /STOCK CARDS It was observed that bin cards were not displayed alongside with the goods in the store for easy reference and monitoring. IMPLICATIONS It will be difficult to references information on the items. REC OM MENDATIONS Bin/Stock cards should be displayed on every item in the store.

4. 2019 SLMA SYSTEMS REVIEW REPORT 4 Provincial /Field V isits ................................................................................................................. 96 Search and Rescue..................................................................................................................... . 109 Communications......................................................................................................................... 113 Appendix A: Photo Report ............... ........................................................................................ 116 Appendix B: Implementation Matrix ... ................................................................................. . 120 Appendix C : Project Proposal.................................................................................................. . 12 1 Appendix D: Proposed Organizational St ru cture................................................................ 12 3

65. 2019 SLMA SYSTEMS REVIEW REPORT 65 Staff meetings are useful in deliberating issues that will promote team work; give morale and motivation in the workplace. It was discovered that , it takes a long time for management meetings to be held. In addition, Departmental meetings we re hardly held and general staff meetings we re unusually called. IMPLICATION It raises concerns as to how management decisions are taken and recorded and how issues are discussed. RECOMMENDATION Management meetings should be held at regularly and all persons involved in the management and decision making should be present. We recommend management mandatorily meet at least once in a month and as when necessary. Staff meetings should be held at least once in a quarter. Departmental meetings should also be held wherein minutes and work plans are to be written and filed. RESPONSE FROM SLMA Management meetings were reinstituted fortnightly at the beginning of this year and are now held monthly. Minutes are recorded and filed. Departmental meetings have also been reinstituted on a monthly basis and also recorded and filed.

104. 2019 SLMA SYSTEMS REVIEW REPORT 104 SLMA ’ s RESPONSE: The authors of the report have suggested for the SLMA to reimburse staff who during the course of their deployment, built workstations from their private funds. This point is noted and will be looked into. 6. MONITORING OF REGULATORS/OFFICERS There has not been any proper monitoring of regulators in some of the wharves visited. Some Overseers occasionally visits their docksides to monitor the field workers. SLMA ’ s RESPONSE: Monitoring of field officers by supervisors has over the years become a challenge being that funding regarding requests for assets and logistics required for effective field monitoring attracts low priority – this trend is currently being reversed as already motor bikes and other critical logistics requested are being provided. The Department has a system in place whereby, seven (7) maritime safety overseers act as liaison between the head office and field operators for effective supervision. It is for the reasons highlighted in the report that the Safety & Security Department came up with the idea of having regional offices to further enhance service delivery. Staff other than overseers visiting the office are not expected to do so and over the years appropriate action has been taken either at departmental or management level on staff acting contrary to their rules of engagement;

72. 2019 SLMA SYSTEMS REVIEW REPORT 72 SLMA ’ s RESPONSE Government logbook purchase has been requested. PROCUREMENT This unit is charge with the responsibility of carrying out all procurement activities in the Administration. Procurement activities are divided into three categories, which are goods, services and works. For best practice and ease of reference it is advisable to filed procurement documents into these categories above. PROCUREMENT COMMITTEE In section 8 subsection 1, 5 of the NPPA states that a procurement committee shall be established in every procuring entity. (2) The procurement committee shall be appointed by the head of the procuring entity and its composition shall be in accordance with subsection (9). (5) The Secretary to the Procurement Committee shall take minutes of meetings of the procurement committee and maintain a file of all matters considered by the procurement committee. The team was not given any minutes from meetings held by the procurement committee IMPLICATION This simply implies an ineffective procurement committee .

109. 2019 SLMA SYSTEMS REVIEW REPORT 109 SLMA ’ s RESPONSE: Terminal or dockside lighting has been highlighted in the report and most especially for local vessel operations. It is worth noting that local vessels of primitive built are to operate between the hours of 07:00hrs-19:00hrs as they do not have the requisite equipment to guarantee safe night time operations. However, we do appreciate that these terminals are to be lit, be ing that the national power grid cannot service most of these remote locations. This will be addressed based on availability of funds and noting that power is not cheap. 15. WORKING CONDITIONS OF FIELD WORKERS It was discovered that field workers are working full time during weekends and on Holidays with no incentive provided to them. SLMA ’ s RESPONSE: Currently, the staff strength of field personnel provides for more smoothened-out hours of engagement than was the case when the report was being complied. However, provisions for day-offs, incentive for public holidays for essential staff and a shift system for especially maritime traffic regulators might be capital intensive to sustain but this can be looked into by management for implementation by the Admin Department. The Maritime Safety & Security Department avails itself to fully adjust its operations in terms of manpower planning in collaboration with other departments should this proposal be approved.

70. 2019 SLMA SYSTEMS REVIEW REPORT 70 It was discovered that out of a total number of twenty (20) fleets, Twelve (12) are on maintenance. IMPLICATION It will hinder monitoring of operations and slowdown of work. RECOMMENDATIONS Management should ensure more operational fleets are available for usage. Fleets that are grounded should be placed on maintenance and fleets that are on maintenance should be properly supervised for speed of work. SLMA ’ s RESPONSE Management intends to budget for additional vehicles in the supplementary and 2020 budgets. A maintenance cost benefit analysis has been done with the grounded fleet. One vehicle recommended for repairs has been done and procurement process is on going for repairs of a boat. Further meetings will be held on whether to continue maintenance or work on asset disposal and replacement of new fleet. POLICY ON FUEL AND FLEET This document guides the operations of fleets and fuel; it aids in the effective distribution and management of fuel and fleets. There was no policy on fleets and fuel in place that shows the category of staff to benefit and liters of fuel to be given to each staff and also the distribution and management of fleets.

60. 2019 SLMA SYSTEMS REVIEW REPORT 60 It was also observed that, Some Trainees don ’ t write reports or submit any form of evidence that showed that they attend trainings. The same also applies to staff members that do attend conferences, seminars or workshops both locally and internationally. IMPLICATION Without training weaknesses and capacity gaps in staff will go unaddressed which will adversely affect output. RECOMMENDATION HR Department should prepare a Training plan based on needs, and management should ensure that personnel benefits from such trainings both locally and internationally. In addition, Reports, certificates etc. should be submitted and filed after every training, conferences or seminars both local ly and internationally . Furthermore, International trainings, conferences, workshops or seminars at all levels should provide on their return Reports, Boarding pass and photocopy of stamped passports submitted and filed. RESPONSE FROM SLMA Training needs assessment is ongoing and this will feed into the training plan considering both local and international depending on resources. Reporting on workshops/seminars and conferences on return has been introduced and a good number of staff are now doing so. More efforts will be

31. 2019 SLMA SYSTEMS REVIEW REPORT 31 IMPLICATIONS It will prevent Internal Auditors from effectively monitoring Internal Controls in the Administration. REC OM MENDATION There should be an approved Internal Audit Manual which is to be used as a guide in undertaking Internal Audit function. SLMA ’ s Response: Audit Manual - This is yet to be drafted but will be looked into. VERIFICATION OF GOODS Best practice stipulates that the internal audit unit should conduct physical verification of all items procured for the Administration to ensure that the goods paid for are actually supplied in line with the terms of contracts. It was observed that not all goods procured passes through the store as they distributed directly to the end users without any audit trail. For example, it was identified that some goods procured for the Head of the Administration in 2019 were not verified by the store and the Internal Audit before distribution. While delivery notes are available for some items, physical verifications were not done. IMPLICATION If there is any discrepancy, it will be difficult to detect by the Internal Audit.

48. 2019 SLMA SYSTEMS REVIEW REPORT 48 IMPLICATION It shows that funds are not properly managed and policies not followed. RECOMMENDATION The financial manual should be adhered to if there is any increase on petty cash should be discussed in management, approved and documented. SUPPORTING DOCUMENTS The team reviewed several financial transactions which includes Foreign and local currency accounts. It revealed lack of the necessary supporting documents to substantiate payments. For example payments from foreign currency accounts for oversees travels were not supported with the relevant supporting documents and proof of travels despite the fact that cost of such trips amounted to thousands of dollars per year. Some of these documents include debit or credit advice, receipt of payment, travelling report, request on travelling etc. IMPLICATION Lack of supporting documents will distort the audit trail of transaction and thereby leads to misappropriation and fraud. This contravenes the transparency and accountability theory.

62. 2019 SLMA SYSTEMS REVIEW REPORT 62 Timely and regular attendance is a prospect of performance for all employees of an Organization. It ensures adequate staffing, positive employee morale, and to meet expected productivity standards throughout the organization. It depicts late arrivals to or early departures from work as staff members will be held accountable for adhering to their workplace schedule. The Administration is operating the Biometric system of Attendance which is a good endeavor as it limits human interference. Notwithstanding it was observed that the system does not record staff movement and most staff do not clock out when leaving the office premise. IMPLICATION It may lead to low productivity and performance in the workplace RECOMMENDATIONS All staff members should ensure that they clock in and out whenever they are leaving the office on official as well as non- official The Department should ensure that staff movement is captured in the Biometric system. RESPONSE FROM SLMA A warning memo was circulated to all staff on attendance with reference to punitive action according to the Administration ’ s staff hand book. Monitoring of the attendance is ongoing. The capture of staff movement during work hours in the biometric will be discussed with the service provider and factored into 2020 budget.

64. 2019 SLMA SYSTEMS REVIEW REPORT 64 seek redress when they perceive a negative impact arising from the activities or services of an Institution. It serves as a platform wherein which concerns raised by stakeholders about the Administration are properly dealt with. The Commission receives complaints from stakeholders of the Administration; some of these complaints were first reported to the Administration but no actions were taken and feedbacks were not given to the complainants . IMPLICATION Without such mechanism it will be difficult for the Administration to get feedback from stakeholders/public and take necessary actions. RECOMMENDATIONS The HR Unit should handle this function and ensure appropriate actions are taken to establish a mechanism where by complaint from the public are received and addressed. RESPONSE FROM SLMA To be considered in the HR work plan ADMINISTRATION ADMINISTRATIVE MEETINGS Meetings are very significant in every organization, it keep everyone informed on up to date issues relating to the Institution. Also, it helps management to make informed decisions.

79. 2019 SLMA SYSTEMS REVIEW REPORT 79 SLMA ’ s RESPONSE The above recommendation was done, a payment plan developed and some payments were effected in the last two months. However, more newspapers have emerged with more debts that far exceed the budget for advertisement for 2019. Management has therefore decided to present the outstanding in a supplementary budget and seek advice from the board of directors. SERVICE CHARTER A service charter is a public document that explains the services an Institution renders to the public. It also shows the cost, turn-around time, the personnel or department directly responsible to render the particular service. It is expected to be displayed at strategic locations and it should be conspicuous. The Team observed that, there is an empty frame located in front of the Administrative building, which is supposedly the service charter of the Administrative in a very bad shape with no information displayed on it. There has not been any service charter or information in locations were maritime operates. IMPLICATION This will lead to wrong or insufficient information from service seekers. RECOMMENDATION Management should ensure that service charters are placed in strategic areas of maritime operations.

80. 2019 SLMA SYSTEMS REVIEW REPORT 80 SLMA ’ s RESPONSE This issue was raised up earlier this year but was put on hold because of limited resources and competing priorities. However, it has recently been approved and procurement process in ongoing. STORES MANAGEMENT STORE ENVIRONMENT The team identified, that the store is filed up with scrap and unwanted items. These items occupy lot of space in the store which prevents newly bought items to be actually placed in store. IMPLICATION Items will be lost or destroyed if not properly stored. REC OM MENDATION Management should ensure the store is being cleared of all unwanted materials and the store should be seen to be fit for purpose. Scraps should be sold where possible. OFFICE EQUIPMENT It was observed that the store Keepers are without desktop computer and other computer accessories to carry out their work.

52. 2019 SLMA SYSTEMS REVIEW REPORT 52 informed that there are only four (4) trained and qualified Maritime expert working as full time employees in the Administration. It was also identified that, some employees have gained technical expertise in certain fields of study but they have not been fully utilized in terms of career path. They have still maintained the same position and roles. IMPLICATION Failure to effectively plan the Human resource will hinder the effective operations of the Administration . RECOMMENDATION Management should ensure that staffs are available to fill in vacant positions and proper career paths are established in order to realigned staff to appropriate expertise. Management should ensure that more technical staffs are trained and re-aligned. Management should ensure an HR Audit to be conducted to ensure adequate and qualified staffing. SLMA ’ s RESPONSE The Administration started the restructuring process in April 2019. The following has been done: Updating of staff credentials; Identification of vacant/new posts and recruitment through the competitive recruitment process; Some deserving staff were realigned/promoted to some vacant positions and this is still ongoing; Performance assessment commenced with the setting of targets by all staff. End of year appraisal will further determine promotions/realignment/recruitment; Staffs were sent to Israel, Sweden,

57. 2019 SLMA SYSTEMS REVIEW REPORT 57 It was identified by the Team that from 2016 to 2019 fourteen employees were promoted and some without following the due process. It was discovered that there has not been any committee or basis on which the promotions were carried out. In reviewing individual files, it was observed that some promotions were done based on discretion. IMPLICATION It will lead to low level of staff output which in turn will have an adverse effect on the overall performance of the Institution RECOMMENDATION A promotion Committee should be set up to address the Issue of staff promotions. Staff should be promoted based on the above criteria. RESPONSE FROM SLMA In the given budget, promotions are limited for deserving staff. However, promotions will be factored in the 2020 budget. A promotions committee will be formed by the end of the year to look into staff appraisals, qualifications, competence and all other factors and make appropriate recommendations. STAFF LEAVE The team identified that some of the staff members do not proceed on leave especially the field staffs that are working under the Safety and Security Department. Some of these staff had spent more than six years without proceeding on leave.

59. 2019 SLMA SYSTEMS REVIEW REPORT 59 processes were done on a discretionary basis as some staff that are considered qualified do not benefit from the loan scheme. Also, there has been no policy that clearly shows the criteria involve in acc essing such facility and the repayment procedures. IMPLICATION This will lead to lack of belongingness which will not augur well with team spirit. REC OM MENDATIONS A policy on staff loan should be developed. A loan committee should be set up to discuss and takes decision on staff loans. RESPONSE FROM SLMA This will be included in the HR Policy currently under review CAPACITY BUILDING Building the capacity of staff is vital as employees are key assets of any Institution . One of the elements of Capacity building is training. Training aids in expandi ng employees ’ knowledge and skills in carrying out their work. Employees need to match up with current trend in terms of innovations, policies, practices and procedures that will give insight on how the organization will succeed. It was observe that the HR unit does not have a training plan and training opportunities are discretional as only few staff members undergo trainings .

61. 2019 SLMA SYSTEMS REVIEW REPORT 61 made and some punitive actions put in place for defaulters in order to compel all to comply. HANDING OVER NOTE This is a document prepared by staff that are about to leave their positions, either temporarily or permanently in order to assist their successor to carry out their duties. It is normally done even when a staff member is leaving his/her position to assume new duties within the same organization or office. In some of the positions held in the Administration, staff members who were temporary or permanently leaving their position do no t prepare handing over notes. IMPLICATION This creates limited knowledge for incoming personnel and action/stewardship of the predecessor for accounted for. REC OM MENDATIONS All staff members who are leaving their offices or positions whether permanent or temporal should prepare handing over notes. SLMA ’ s RESPONSE There has been much improvement in the past months. This will be reemphasized in the HR handbook with some punitive measures. STAFF ATTENDANCE

66. 2019 SLMA SYSTEMS REVIEW REPORT 66 OFFICE ELEVATOR There is an existing Office Elevator operating in the Administrative building, but it was identified that it has been grounded for a very long time. In November 2016, a 60% ($23,850) payment was made to a service provider for its repairs. IMPLICATION The elevator is an important component of the office building which facilitates movement, without which movement will be laboring. RECOMMENDATION Management should engage the service provider and ensure that the Office Elevator is up and running with proper safety measures to be put in place. RESPONSE FROM SLMA This will be considered in next budget and will be implemented based on priorities and availability of funds. ADMINISTRATIVE BUILDING The maintenance of a building ensures that the building and other assets maintains a good appearance and operate an optimum efficiency. No building or structure can be ever maintenance free but the designed, quality and workmanship can minimized the level required. It was discovered that since the construction of the Maritime Administrative Building, no proper maintenance had been carried out as a result the building is not in a good condition.

71. 2019 SLMA SYSTEMS REVIEW REPORT 71 IMPLICATION It will lead to the ineffective management of fuel and fleets. RECOMMENDATION Management should ensure that a policy on fuel and fleet is developed SLMA ’ s RESPONSE This task has been included in the next quarter departmental work plan. FUEL REGISTER AND LOGBOOKS The fuel register presented to the team was not properly filed as signatures, names and grades of staff were not shown on the register. The Fleets does not maintained logbooks and generator log books are not properly monitored before fuel is being replenished. IMPLICATION It will hinder the effective monitoring on fuel and fleets and lead to wastage or misappropriation. RECOMMENDATION A Fuel register should be properly maintained as names, signatures, and grades of staff clearly should be clearly shown. Logbooks on all fleets of the administration should be maintained and be monitored by reading the last fuel intake and mileage before another refill of fuel.

88. 2019 SLMA SYSTEMS REVIEW REPORT 88 Furthermore, it was discovered that the legal services unit is not conversant with the arrangements made with tenants of the Canteen. Also, there has not been any policy on Rentals of the Administration. IMPLICATIONS It will lead to lack of proper legal advice may create challenges if litigations arises for the Administration RECOMMENDATION A Committee should be set up in order to draft and approved a policy on all Rental properties of the Administration. Management should ensure that the legal services unit should serve as a liaison between Tenants and the administration and should be seen playing a central role in all Tenancy agreement. The Previous Administration of the Canteen should meet their rental dues as per the number of years spent. There should be a formal agreement between the present Management of the Canteen and the Administration and management should ensure rents are paid from inception.

7. 2019 SLMA SYSTEMS REVIEW REPORT 7 EXECUTIVE SUMMARY The Anti-corruption Act of 2008 section 7 (2fgh) mandates the Anti-Corruption Commission of Sierra Leone to examine practices and procedures in Ministries, Departments and Agencies (MDAs) of Government for the purpose of identifying system weaknesses and corruption opportunities and proffering appropriate recommendations to address those weaknesses and opportunities. (g) To advise and assist any person, authority, public body or private sector institution on changes in practices or procedures compatible with the effective discharge of the duties of such persons, authorities, public bodies or private sector institutions that the Commission thinks necessary to reduce the likelihood of the occurrence of corrupt practices; (h) To issue instructions to public bodies of changes in practices or procedures which are necessary to reduce or eliminate the occurrence of corrupt practices. The Maritime Administration was established by an Act of Parliament in the year 2000, being an act to establish an autonomous body for the Registration of ships and other vessels, the licensing and safety of maritime personnel and for the Regulation and development generally of maritime, coastal and inland water transport and for other matters connected therewith. The Administration also serves as a revenue generating and sea safety Institution that regulates and developed improved standards of performance and safety in the shipping Industry in Sierra Leone. It focuses on the safety and security of sea transportation. Over the years, it has been reported that Sierra Leone Maritime Administration (SLMA) are faced with numerous challenges in terms of Revenue generation, operating cash flow, mismanagement of public funds, lack of proper structures and reporting lines, lack of proper safety mechanisms for seafarers and vessels and weak accountable and transparent systems of operations . As a result of these challenges the Administration requested for the Anti-Corrupti on

36. 2019 SLMA SYSTEMS REVIEW REPORT 36 FINDINGS REVENUE GENERATED/RECEIVED During the review, it was discovered that the Administration failed to properly account for all revenue generated estimated at hundreds of thousands of dollars. According to the table above, figures on revenues received were only presented to the team for the four revenue streams out the eleven revenue streams listed above. Records of the other revenue streams were not presented to the team. IMPLICATION This can lead to loss of revenue RECOMMENDATION The Internal Audit should conduct special audit on all revenue lines for the stated years above and Report should be submitted to the ACC. FINANCIAL REPORTING/STATEMENTS Financial reporting is a way of presenting account of all financial activities of an organization. It is carried out through written statements that clearly show the financial activities and performance of the Organization. These statements convey increase or decrease in revenue generation, cash flow, and show the financial position of the Administration. The review revealed that financial records wer e not properly and accurately maintained. Various records requested by the review team were not made available. Financial statements such as income and

49. 2019 SLMA SYSTEMS REVIEW REPORT 49 REC OM MENDATION All necessary supporting documents should accompany all financial transaction. No payments should be made if all relevant and supporting documents are not presented. Before undertaking any activities, which includes travelling a proposal should be developed by the responsible department with all supporting documents attached for further approval by the Head of the Administration before executed. RECONCILIATION In terms of revenue generation, the National Revenue Authority has a representative stationed in the Administration to receive revenue and issue out receipts on behalf of the Ad ministration; but with the introduction of the Single Treasure Account, all payments are made directly to central bank and receipts are made available to the NRA. No reconciliation has been carried out between the NRA and the Administration. IMPLICATION Failure to undertake reconciliation between the NRA and the Administration will create difficulty in ascertaining actual revenue collected and variances or discrepancies will go undetected. Difficult to ascertain the financial position of the Administration

51. 2019 SLMA SYSTEMS REVIEW REPORT 51 HUMAN RESOURCE MANAGEMENT & ADMINISTRATION The Department is very wide as it includes Human Resource, Admin, Procurement, stores, Information Technology, and Public Relations units. This department focuses on staff welfare and the general administration of the Office. Below is a table showing departments and staff members. HUMAN RESOURCE Findings MANPOWER PLANNING Manpower planning is the process of assessing the optimal number of people required for completing a project, task or a goal within timeframe. It is a continuous process that ensures an Institution has optimized Human resources, taking into consideration future expansion and replacement of outgoing employees. Proper planning is essential for the continued smooth operation of the Administration .The Administration lacks proper human resource planning. It was observed that some departments were understaffed while others were overstaffed. Furthermore, the Administration is a professional field that needs Technical Expertise to carry out it functions effectively and efficiently. The Team was

55. 2019 SLMA SYSTEMS REVIEW REPORT 55 REC OM MENDATION Management should ensure that, the Institution has an approved condition of service which should be given to every member of staff. SLMA ’ s RESPONSE The Administration has already commenced the review process to submit to board for approval by end of October 2019 JOB DESCRIPTIONS It was identify that more than 80% of staff members are without Job Descriptions and most of the staff interviewed have overlapping roles and responsibilities with other staff members. In addition, some staff members we re actually floating around not knowing their roles and responsibilities. IMPLICATION This will lead to conflict of interest and as well as duplication of roles and responsibilities RECOMMENDATION Management should ensure that every new employee should have their respective Job Description attached to their Appointment letters and al l existing employees should be issued their Job Description RESPONSE FROM SLMA Review and sharing of JDs is ongoing

83. 2019 SLMA SYSTEMS REVIEW REPORT 83 Findings STRATEGIC PLAN A strategic plan gives a clear direction or road map of an Institution .It normally lasts for a period of 5 years .The Administration last strategic plan expired in 2018. This plan has not yet been revised or monitored in order to ascertain completed tasks as against uncompleted tasks which will aid the preparation of a new strategy. No strategic plan is available for 2019 and beyond. IMPLICATION It will lead to loss of or unclear d ir ection and also poor implementation of projects, activities, policies of the Administration. RECOMMENDATION The previous strategic plan should be reviewed and monitored in order to determine completed as against uncompleted activities which will help in the preparation of the next strategy. Management should ensure the development of a new strategic plan for the period starting 2019. MONITORING, EVALUATION AND COMPLIANCE Monitoring deals with systematic process of collecting, analyzing and using information to track programs, projects, or activities toward reaching organization objectives. Evaluation is also a step by step assessment of an activity,

86. 2019 SLMA SYSTEMS REVIEW REPORT 86 LEGAL SERVICES The Legal unit provides assistance to the Executive Director in the Domestication of International maritime Conventions, Advise the Administration (all Departments) on the broad range of Maritime Legal Matters including Company law, business Law Litigation and criminal prosecutions for domestic and international activities. Also, to perform the roles and duties of a Board Secretary and provide Board Secretariat services to the Board of Directors, Gather evidence in civil and criminal and other cases to formulate defense or initiate legal action for the Administration. Furthermore, to analyze the risk exposure in the Administration's transactions to avoid litigation, and arbitration, etc. Administer the preparation and execution of tenders and contracts for relevant divisions. FINDINGS INTERNATIONAL CONVENTIONS /TREATIES These are International agreements that were signed by different member countries which govern marine time operations. There are more than 20 treaties that have been signed by the Country but none have been ratified. Some of these treaties had been signed for a very long time without being domesticated.

87. 2019 SLMA SYSTEMS REVIEW REPORT 87 IMPLICATION Failure to ratify or domesticate these treaties may impede their implementation. RECOMMENDATION Management should ensure that these treaties signed are being ratified and implemented in the shortest possible time. RENTALS The Institution has a canteen; office space, and an office Hall which were said to be on rent /l ease . The Canteen and two office floors were occupied by tenants. The Office Hall is sometimes used by staff members for ceremonials. There has been different management that has consecutively occupied the canteen facility. The team requested for the contract documents of these tenants occupying the facilities, only one was submitted. There have not been any agreements between the Administration and both the previous and current Management of the Canteen. However, a Valuation report on the canteen facility done by the Ministry of work s and Public Assets and public asset in April, 2019 was submitted to the team. The report is said to aid in drafting an agreement for the present occupant of the canteen facility. Albeit, the team was not shown any evidence of payments made by both the previous and present management of the Canteen facility.

89. 2019 SLMA SYSTEMS REVIEW REPORT 89 LEGAL ADVICE It was discovered that, the Administration does not always consult the Unit for guidance in making certain decisions that has legal implications for appropriate legal advice. IMPLICATION It will lead to possible litigation and probably loss of revenue for the Administration. RECOMMENDATION All decisions and activities that have legal implications should be channel to the Legal services unit for legal advice before implemented. LEGAL INSTRUMENTS OF SIERRA LEONE MARITIME ADMINISTRATION The Administration is governed by an Act of parliament in the year 2000.In section 12 of this Act states that the Institution is also responsible for the Administration and enforcement of the Carriage of Deck Passengers Act, 1961 and the Registration of Shipping Act, 1965. It is also guided by the merchant shipping Act 2003. The Sierra Leone Maritime Act has been in existence for the past 18 years. It was observed that there is need for the review of the Act in order to assess its adequacy in regulating the administration taking into consideration modern and emerging trends.

92. 2019 SLMA SYSTEMS REVIEW REPORT 92 COMPOSITION OF THE BOARD The Previous Board of the administration has been dissolved. The team identified that the board constitute only the Chairman, o th er members of the Board were yet to be appointed, and as a result no board meeting has been held. IMPLICATION Without a functional Board supervision of the management and operations of the Agency will be undermined. RECOMMENDATION There is an urgent need for a complete Board of the Administration that will seat and decides on issues of the Administration. BOARD REMUNERATION As stated in the composition above, four of the Board members should be representatives from the four Ministries above. The team identified that, Board members receive monthly remuneration and allowances. The representatives from these ministries are permanent employees who receive salaries in their Ministries and were also receiving monthly salaries from the Maritime Administration. IMPLICATION This contradicts the Act and is seen as Double Dipping of resources

102. 2019 SLMA SYSTEMS REVIEW REPORT 102 SLMA ’ s RESPONSE: The Department had since requested for staff to cover the areas listed in the report and for which the then Executive in 2018, allowed for staff to be recruited on contract. Thirty-five (35) contract staff manning the outstations were laid off in 2018. Therefore, at the time of the ACC ’ s review exercise, the stations were left unmanned. However, the current restructuring process has provided for adequate staff to man the vacant outstations; 3. THE RELATIONSHIP BETWEEN SLMA AND PRIVATE MARINE BUSINESES The team identified that some of SLMA staff attached to some of these private business houses faces challenges in performing their duties. Staffs members in these locations do not issue out Manifest, they only record the total number of passengers. Also, some find it very difficult to have proper working environment in these business houses. SLMA ’ s RESPONSE: It is standard practice that the operators of water taxis record the details of boarding passengers and such records by law, must be preserved for 5 years at least. For reasons of avoiding undue delay to operations, resulting from duplication of efforts, the SLMA staff can always request such records reference purposes. Plans are underway to put in place administrative arrangements for land acquisition to commence at the earliest or alternate arrangements made in problematic areas based on

41. 2019 SLMA SYSTEMS REVIEW REPORT 41 Relevant records relating to these debts such invoices and other contracts documents were not available and also, there seems to be no clear mechanism in place to manage debts or recover the monies owed. IMPLICATI ON Delay in debt collection can lead to challenges in operating cash flow. Lack of records on debts will lead to loss of revenue. RECOMMENDATION A policy on Debt Management should be developed. In addition, there should be a designated officer under the Revenue Unit of the finance department charge with the responsibility of ensuring that all outstanding debt is paid to the Administration. This officer should be responsible for preparing freight levy bills and send them on time to the Agents. All outstanding debts should be paid to the Administration with immediate effect. NON PAYMENT OF NASSIT CONTRIBUTIONS & PAYE TAX According to a status report produced by SLMA in 2018 and 2019 respectively, it was discovered that the Administration has a huge backlog of payments to Institutions such as National Social Security Trust (NASSIT) and National Revenue Authority (N RA ) for staff monthly contributions and P ay A s You Earn (PAYE) tax respectively. This has affected staff members and also retirees from getting thei r end of service benefits and pension from NASSIT. It was discovered that the monies were deducted from staff salaries but were not paid to NASSIT.

45. 2019 SLMA SYSTEMS REVIEW REPORT 45 FIXED ASSET REGISTER AND CODING There is no proper mechanism place to manage the assets of the Administration . No fixed Asset register was presented to the team and majority of the assets were not coded. Effective Tracking of fixed Asset is a challenge in the Administration The Fixed Asset Register should contained list of Fixed Assets of the administration recorded by name, Asset serial number, description, location, purchased date, price, Asset code etc. It is being maintained in both Hard and soft copies. IMPLICATION It will lead to loss or misplacement of Assets. RECOMMENDATION Management should ensure that they take into account all fixed assets of the Administration by preparing a comprehensive fixed asset register. All assets should be coded. CHEQUES/CASH WITHDRAWALS It was observed that cash withdrawals of huge sums of monies were frequently made from various bank accounts for the period under review. This is directly in contravention of the general disbursement policy of the Administration which is cheque based. It is the policy of the administration that all payments should be made by cheque or bank transfers.

47. 2019 SLMA SYSTEMS REVIEW REPORT 47 members are not adequately knowledgeable on the use of the accounting package . IMPLICATION This may lead to wrong presentation and inputting of financial records RECOMMENDATION Management should ensure that staff members of the Accounts Department are adequately trained on the software application package, which will aid them in producing timely and accurate reports and analysis. The application should also be upgraded PETTY CASH Petty cash should be a sum of money set aside by the Administration in order to pay certain unanticipated expenditure without the use of Cheque. The Financial Manual stated that the maximum ceiling of petty cash should not exceed three million Leones (le3, 000 , 000 ). It is further stated that no single transaction should exceed more than 10% of the petty cash ceiling .The team identified that petty cash has increased drastically to twelve and twenty million Leones without any formal Instruction from the Executive Director or Management . In addition, office st ationeries are budgeted for were purchased with the petty cash fund.

67. 2019 SLMA SYSTEMS REVIEW REPORT 67 IMPLICATION This leads to health hazards and even the safety of employees is not guaranteed RECOMMENDATION Management should renovate and ensure proper maintenance of the entire Administrati ve building. SLMA ’ s RESPONSE Minor maintenance is ongoing but the major maintenance will be included in 2020 budget. The construction of Kiosk in all Inland jetty points has been initiated and procurement process is ongoing. See Appendix A - Photo Galler y DRIVERS OFFICE The Drivers ‘ pool in the Administration does not have a conducive atmosphere to accommodate drivers. They are often seen standing outside the main Administrative building. It is clear that it needs urgent renovation. IMPLICATION Lack of office space to operate from will hinder drivers operations and record taking. It can lead to low morale. RECOMMENDATION Management should ensure that the Drivers Office is properly renovated and fit for purpose whiles a temporal office space to be provided for them.

97. 2019 SLMA SYSTEMS REVIEW REPORT 97 6. FREIGHT LEVY This is a charge levied on Vessels in respect to the manifested cargo discharge and loaded in Sierra Leone. In Section 11(1) (2) of the Act states that the Administration shall have power in connection with its functions under this act and after consultation with Ports Authority established by section 3 of the Ports Act 1964, to impose by statutory instruments a charge on all vessels with respect of the manifested cargo discharge or loaded in Sierra Leone . (2) The rate of any charge imposed under this section shall be as approved by the Board from time to time. It was observed that since inception these charges have been constant. 7. MARINE POLLUTION Marine pollution occurs when harmful effects result from the entry into the ocean of chemicals, particles, industrial, agricultural, and residential waste, noise, or the spread of invasive organisms. Some types of marine pollution are oil spills, underwater noise, plastic accumulation, etc. It was identified that the Administrations lacks the necessary equipment or tools to be used when there is marine pollution. 8. SENSITIZATION The team identified that, not much sensitization is being done by the department on the protection of the Marine Environment.

99. 2019 SLMA SYSTEMS REVIEW REPORT 99  SLMA should ensure that an MOU is signed with the Ministry of fisheries and marine resources (MFMR) in order to establish a clear Terms of reference on the Registration/licenses of Fishing Vessels. Management should engage with Ports Authority and other relevant stakeholders to conduct an assessment on Freight levy.  The Administration should ensure that the Department is equipped with the necessary tools and equipment to be used in the event of marine pollution and ensure that staffs are trained on its use.  The Administration also needs to partner with Institutions or Countries that have these equipment ’ s.  The Department should be empowered in order to conduct more sensitization on the protection of the Marine environment.

106. 2019 SLMA SYSTEMS REVIEW REPORT 106 with monthly stipends. Some of these field workers have been volunteering for more than eight years without being recruited as full time staff of the Administration. SLMA ’ s RESPONSE: The volunteering programme initiated by the department was to involve the community in Search and Rescue operations to improve coordination and ultimately response time. Already, the Department has Standard Operating Procedures for Search and Rescue. The recommendation of the report for the recruitment of volunteers having served more than three (3) years may be considered although there are standard entry routes which is open for all to apply; 10. SEASONAL WEARS As a result of the environment, seasonal Wears are supplied to field workers during the raining seasons. It was discovered that up to the time of the field visit which was during the raining seasons no raining gears were supplied to the field workers. In addition, previous raining gears supplied, were of poor quality as most of the gears does not last long. SLMA ’ s RESPONSE: It is standard practice that the Administrative wing of the Administration provide for staff welfare and that several requests relating to rain gears

116. 2019 SLMA SYSTEMS REVIEW REPORT 116 SLMA ’ s RESPONSE: Over the years requests have been made for the procurement of marine radio equipment and ancillary equipment and assets and to which response leaves much to be desired in terms of that budgeted for as against that allocated. However, the Department has again requested for same in 2019 which has attracted Executive approval for procurement to commence. The Department welcomes the recommendation for top-up cards to be issued to staff for obvious reasons. Furthermore, the provision of the Close User Group (CUG) arrangement for mobile communication for essential staff within the Administration is something to consider by the Executive as this has long been suggested by the Department and that the Admin Department has been working on it BUOY It was discovered that the Inland waters of Sierra Leone do not have Buoy which leads /guides merchant ships, boats and other vessels to the harbor .As a result vessels find it very difficult to sail through the waters. It was clearly noted that this sometimes leads to some of the distress that happens in Sea. IMPLICATION Lack of Buoy will lead to sea accidents. RECOMMENDATION  Management should ensure that the communication sets are fixed up

23. 2019 SLMA SYSTEMS REVIEW REPORT 23 BACKGROUND The Maritime Administration was established by the Sierra Leone Maritime Act, 2000 being an act to establish an autonomous body for the Registration of ships and other vessels, the licensing and safety of maritime personnel and for the Regulation and development generally of maritime, coastal and inland water transport and for other matters connected therewith. It is also regulated by other legislations such as the Carriage of Deck Passengers Act, 1961, the Registration of shipping Act 1965, and the Merchant shipping Act 2003. The Administration is also steered by International Maritime conventions, codes and other relevant Instruments. The Administration is headed by a Supervisory Board, an Executive Director and his Deputy . Its ’ Mission is to regulate and develop improved standards of performance, practice and safety in the shipping industry in Sierra Leone, including the inland waterways transportation and protection of the marine environment. The vision of the Sierra Leone Maritime Administration is to be a more efficient Maritime Administration in the delivery of services hence becoming a premier administration in West and Central Africa promoting national and international development in the maritime industry. The Administration work with other Stakeholders such as; the Sierra Leone Boat owners Association, Sierra Leone Seafarers Union, Port Authority, Ministry of

40. 2019 SLMA SYSTEMS REVIEW REPORT 40 Expenditures were undertaken without an approved budget. The review team discovered that expenditures were not in line with those provided for in the budgets. IMPLICATION Unplanned expenditure will lead to wastages of resources and increase cost. This will also lead to possible mismanagement of funds as individual discretions were used to deviate from budget. RECOMMENDATION Annual Budgets should be prepared and approved and all expenditures made should be in line with the Budget prepared. Any deviation should be properly justified and approved. DEBT MANAGEMENT In section 11 (3) of the Maritime Act 2000 states all shipping vessels or Agents should be charged freight levy before departure from port in Sierra Leone . These vessels have their Agents who pay the Freight levy. It is expected that the agents should pay their freight levy before the vessel departs the port of sierra Leone. There are some shipping agents that have an outstanding debt owed to the Administration on Freight levy to the sum of six hundred and eighty seven thousand seven hundred and twenty three united stated dollars ($687,723.46) from 2018 to date.

63. 2019 SLMA SYSTEMS REVIEW REPORT 63 STAFF WELFARE ASSOCIATION This should be an association that involves the membership of all staff working in an Institution. It provides support and advice for employees working within the same organization. It main objective is to address staff welfare issues, and relay to management. It sometimes provides some form of entertainment like staff parties, sporting activities, staff day out etc. as a form relaxation and boast staff interaction and team work. It is being funded by monthly contributions by staff members. The Administration doe sn ’ t have a staff welfare Association that caters for staff welfare concerns. IMPLICATION Without a body to deal with issues of staff welfare, it will be difficult to identify and address staff concerns. RECOMMENDATION The Administration should have a staff welfare Association that deliberate on staff welfare issues and forward to management. RESPONSE FROM SLMA To be considered in the HR work plan. GRIEVANCE REDRESS MECHANISM (GRM) A grievance redress mechanism (GRM) is a set of measures that enable loca l communities, employees, agencies and other stakeholders to raise grievances and

75. 2019 SLMA SYSTEMS REVIEW REPORT 75 RECOMMENDATION There should be an approved IT Policy. INFORMATION TECHNOLOGY EQUIPMENT These equipment ’ s includes computers, computer accessories etc. It was identified that the IT unit is not always consulted to give technical advice when the procurement of such items are being carried out. IMPLICATION Lack of technical expertise can lead to possible mis-procurement RECOMMENDATION Whenever any procurement activity is being carried out on IT products or services the unit should be consulted for technical advice. SLMA ’ s RESPONSE IT Manager and team are now involved in recommendation of specification and purchase of all electronic and communication gadget for staff and office. INFORMATION & COMMUNICATION TECHNOLOGY (ICT) These are technologies that provide access to information through telecommunications . It is similar to Information Technology (IT), but focuses primarily on communication technologies. This includes the Internet , wireless networks, cell phones, and other communication mediums.

46. 2019 SLMA SYSTEMS REVIEW REPORT 46 In exceptional cases were this is not possible , justification for making cash payment/withdrawals should be in writing and should be approved by the executive director on the advice of the head of the finance department.(p.29, 30 financial manual). It was also identified that cheques worth huge sums of monies were given to office Assistants and other middle level staffs for withdrawals from the Bank. It was observed that on one particular day, fifteen withdrawals were made with a minimum of 50 million Leones. IMPLICATION T he risk for fraud and misappropriation is very high. RE COMMENDATION Management should ensure that strict adherence to the policy of the administration that all payments should be made by bank cheques or bank transfers. Any payments otherwise besides petty cash activities should be properly justified, authorized and accounted for. The Finance Department should be in charge of all Banking and cash transactions and not office assistants. THE USE OF ACCOUNTING SOFTWARE The Department is using the Quick Books Accounting software package. It is a management tool that aids in accounting processes . It was identified that staff

74. 2019 SLMA SYSTEMS REVIEW REPORT 74 undertaken within the financial year. This plan is normally prepared in reference to the Annual Budget. The Procurements plans submitted to the team from 2016 to 2018 were not approved by the procurement committee and National Public procurement Authority (NPPA). IMPLICATION There will be possible mis-procurement RECCOMENDATION Procurement plan should be prepared and approved by the procurement committee and the NPPA. SLMA ’ s RESPONSE: All recommendations are noted by SLMA INFORMATION TECHNOLOGY (IT) POLICY It was discovered that there is no approved IT policy that governed the Administration. This involves the management of information, IT tools, data security etc. IMPLICATION If there is no policy to regulate IT, it will lead to abuse and wastages of resources.

77. 2019 SLMA SYSTEMS REVIEW REPORT 77 PR is generally managing organizations reputation; it interfaces directl y with the public. It helps in influencing opinion and behavior of how the public will perceive the organization. It undertakes public education, sensitization, advertisement, one on one discussion, group discussions etc. It uses various forms of engagemen t such as print and electronic media in undertaking its activities. There is a separate unit in the Administration that performs this function with only one member of staff. However, the following were observed: COMMUNICATION PLAN It is a policy document that shows when and how stakeholders should get information .It clearly defines who should be given specific information, when the information should be delivered and what communication channels to be used to deliver the information. It can also be revised as the case may be. There was no existing communication plan in the administration. Moreover, the Team identified that, there has not been any media engagement plan or Memorandum of understanding (MOU) with some of these Media Houses for them to be continuously publishing adverts or other public education information on behalf of the Administration. IMPLICATION This sometimes leads to mis – information and unfavorable public opinion.

39. 2019 SLMA SYSTEMS REVIEW REPORT 39 FINANCIAL MANUAL The team identified that there is an existing financial and accounting procedu res Manual of the Institution which was prepared by BLJ Associates in June 2010. It was observed that compliance to the manual was very limited as financial activities were carried out in contradiction to the provision of the financial manual. Staff members intimated that they not conversant with the manual. IMPLICATION It will hinder sound financial management RECOMMENDATION The Manual should be reviewed and approved. The Manual should be strictly adhered to. If there is any modification, proper procedures should be followed. Staff members should be adequately trained on proper financial management and procedures. ANNUAL BUDGET Section 21 subsection (2) of the Sierra Leone Maritime Act states that “ the funds of the Administration shall be utilized only on the basis of the annual operational plans and budgets and that expenditures shall not exceed expected incomes “ . The Team identified that Annual Budgets prepared by the Administration were not signed and approved by the Budget Committee and the Board and as a result

54. 2019 SLMA SYSTEMS REVIEW REPORT 54 RECOMMENDATION The Administration should immediately review their Organizational structure. The team has developed a proposed organogram which shows reporting lines and possible expansion of the organizational structure. See appendix D SLMA ’ s RESPONSE A review of the organogram is ongoing. The ACC recommendation and other related factors will be considered to come up with a more realistic organogram. HUMAN RESOURCE POLICY (TERMS AND CONDITIONS OF SERVICE T&C) Employees have the right to workplace terms and conditions of service that are fair and non-discriminatory. It should include recruitment procedures, terms of references, medical procedures, remuneration, disciplinary code , grievance procedures etc. This is one of the most important documents in every working In stitution. Staff should be employed, dismissed, suspended based on the Institution ’ s T&C. The team discovered that the Terms and Conditions of service (T&C) for staff has been under review for quite a length of time as a result, there is no approved Terms and conditions of service for staff members. Staffs are employed, dismissed, suspended without any approved T&C. IMPLICATION It will lead to lack of Job Security

56. 2019 SLMA SYSTEMS REVIEW REPORT 56 PERFORMANCE APPRAISAL Staff appraisals effectively and efficiently evaluate and assess the performance of staff in executing their duties. It can also serve as a basis for staff promotion, motivation and morale. It was identified that staff appraisals were not done and are not the basis for the promotion of staf f. IMPLICATION This will lead to staff de-motivation RECCOMENDATION Management should ensure that annual appraisal system is established wherein staffs are appraised in a fair and transparent manner that will reflect on staff promotions . RESPONSE FROM SL MA Target setting of staff with line managers has been done. Performance appraisals will be done based on the targets set by the end of the year. STAFF PROMOTIONS This is an advancement of employees ’ position or task with added incentive/ emolument/remuneration in an Institution. It is done as a result of length of service, good performance, an employee ’ s proactive pursuit of additional education. This is typically associated with increment in salary or financial bonus. Promotions are done based on the Administration annual budget and through a promotion committee set up by management .

98. 2019 SLMA SYSTEMS REVIEW REPORT 98 IMPLICATION  Lack of sensitization may lead to marine pollution RECOMMENDATIONS  Information on the International shipping registry should not only be limited to the Chief registrar but should also be shared to the Shipping Department.  Management should ensure that a synchronized system is established for both national and International shipping registry.  Management should ensure that, the terms and conditions of the International shipping registry agreement are fully implemented.  The Registration/licensing of vessels should be done by the department and approved by the Executive Director before issued.  As a result of timely process of documents, the approval process can be delegated but the responsibility lies with the Head of the Administration.  The Seaman ’ s Discharge Books should be properly recorded and stored in a secured location; the recording of these books should be done jointly with the Internal Auditors.

78. 2019 SLMA SYSTEMS REVIEW REPORT 78 RECOMMENDATION Management should ensure that a communication plan should be established and approved . The Unit should established a media engagement plan and ensure that formal agreement or request be made to the Media House to carry out media activities on behalf of the Administration. SLMA ’ s RESPONSE Communication plan is to be included in the new strategic plan. Systems have been put in place on authorization on media engagement. ADVERTISEMENT The administration set out advertisements in terms of Jobs and public education to both the print and electronic media. In a status report submitted to the team , states that, the administration incurred outstanding debts owed to media houses which have not been paid. See table 2 . IMPLICATION Failure to pay all its debts will undermine its credibility to its creditors. RECOMMENDATIONS The Internal Audit should conduct an Audit on all outstanding debts to be paid to these media Houses and Management should ensure that they adhere to the Audit Findings and recommendations.

82. 2019 SLMA SYSTEMS REVIEW REPORT 82 RESEARCH PLANNING AND PROJECT UNIT The Research aspect is for developing, designing and delivering, sustainable research partnerships with the corporate sector using the expertise of leading experts and professionals both within and outside the Administration. The Research Division plays a strong role in the development of the research element of the Administration ’ s activities, both at programmatic and institutional level. The Planning role is to drive long-term strategy throughout the Administration and provide strategic and actionable analysis to the management team. Thi s department will be responsible for the on-going development and monitoring of both Performance Management Contract (short-term) and Strategic Plan (long- term) with operational corporate models along with the management team. This department is also responsible for the development and direct supervision of the Administration ’ s Projects and for monitoring and ensuring high quality and timely inputs; so that the project maintains its strategic vision and that its activities result in the achievement of its intended outputs in a cost effective and timely manner. The Department also helps in the preparation of the administration strategic plan and looks at how the administration can enhance revenue generation and expand revenue streams. The Department maintains two members of staff inclusive of the Head.

91. 2019 SLMA SYSTEMS REVIEW REPORT 91 BOARD The Board is the governing body that has control and supervision of the administration .Its mandates are mainly to securing the implementation of the administration functions, approval of policies and to ensure a sound and proper management of the Administration. According to the Maritime Act of 2000, section (4) the Board is consist of the following; A. The Chairman B. Four persons being senior officials designated as representatives respectively by each of the following  The Ministry of Transport  The Ministry of Fisheries and Marine Resources  The Department of Custom and Excise  The Ports Authority C. A person appointed for his knowledge and experience in the legal aspect of maritime Industry D. T he Executive Director appointed under section 13: and Three persons, one of whom shall be nominated by the Minister and the others nominated by an association of persons in the maritime and co astal and inland water transport business recognized by the Minister. The team observes the following:

107. 2019 SLMA SYSTEMS REVIEW REPORT 107 (seasonal wears), uniforms, medical care policy, etc have been submitted in years past. However, such outstanding issues are now being addressed; 11. FIRST AID KITS Staff ’ s working in the wharves are expose to risk of getting ill, there has not been any first aid kits and no provisions is being provided for the field workers stationed in the docksides. SLMA ’ S RESPONSE: It is evident that the SLMA currently honour reimbursements to be made to staff who in the course of duty fall ill or are victims of accidents that are in need of medical care. Though the SLMA may provide first aid kits to its field staff, ideally other institutions with similar mandate rely on their medical policy whilst for our SAR vessels, we still maintain first aid medical care onboard. 12. LIFE JACKETS As one of the lifesaving tools used in the marine environment, travellers are mostly advice to used life jackets when sailing. Most of the passengers in harbors visited were sailing without life jackets. Some were even sailing with children and no life jackets were available for children. SLMA ’ s RESPONSE: The Department is challenged with issues of enforcement and compliance regarding life jackets. The Maritime Safety and Security Department has

84. 2019 SLMA SYSTEMS REVIEW REPORT 84 project, programme, strategy, policy, operational a rea or institution ’ s performance. Compliance monitoring is a type of quality assurance testing that ensures the Administration activities comply with certain standards and procedures. This has been a gap in the Administration as there had not been any unit or department/unit that carries out the enforcement of the compliance functions of the Administration. IMPLICATION It will lead to poor or lack of implementation of policies, conventions etc. RECOMMENDATION The Research, planning and Project Unit should be a Department that have separate unit that deals with Monitoring, Evaluation and Compliance. See proposed organogram . This Department should have more Technical personnel which should be independent in monitoring the Administration in terms of quality assurance in their standards of operations. PROJECTS UNIT Part of the functions of this Unit is to develop and direct the supervision of the Administration projects. The Team was not presented with records of projects developed or monitored by the Unit to show that the unit has effectively functioning.

38. 2019 SLMA SYSTEMS REVIEW REPORT 38 PROPOSALS It was identified that whenever local, International travels and other cost related activities are carried out, no proposal is being prepared to undertake such activities. IMPLICATION This shows poor tracking of activities undertaken RECOMMENDATION Management should ensure that for any activity to be carried out a proposal should first be development with all supporting documents and should be approved before the activity is undertaken. (See appendix C. Project proposal) ACCOUNTS DEPARTMENT It was observed that the department is called Accounts Department; this name does not truly reflect the overall operations of the Department. IMPLICATION It will limit the Department in performing certain financial functions effectively. RECCOMENDATION Management should ensure that, the Accounts Department name be changed to finance Department to properly reflects its scope of operations.

101. 2019 SLMA SYSTEMS REVIEW REPORT 101 in that vicinity. This location has highinflux ofpassengers moving to and from Freetown. Also, in some towns such as Mabolo, Mattru Jong, Rokupr etc. Maritime buildings were seen, these buildings were occupied by staff members. These Buildings were in deplorable condition as some were used as market places. SLMA ’ s RESPONSE: The SLMA holds itself in readiness to expand based on availability of funds as this will enhance response time and improve service delivery. The Lungi Ferry Terminal crossing point specifically mentioned in the report is to benefit from the 2019 allocation for kiosks; 2. FORWARD OPERATIONAL BASE (FOB) There are some forward operational bases (FOBs) that have high traffic of marine activities in the provincial districts areas where no maritime personnel ’ s are stationed. Such FOBs were identified in Port loko and Kambia districts respectively. These FOBs are listed as follows; Tasson Island, Mabonnie, Yongoro, Kamem and Malera wharves. Also, Korotinore Island, Mapotholoi and Tombowalal wharves.

103. 2019 SLMA SYSTEMS REVIEW REPORT 103 the availability of funds for our personnel to co-locate with private maritime service providers. 4. STAFF ACCOMODATION Field officers working in the provincial districts are leaving in dilapidated houses in an environment that is not conducive for humans to live. It was also discovered that some are even leaving with their families in some of these houses. ( See photo news) SLMA ’ s RESPONSE: The report highlights the need for field-staff accommodation, being that the facilities available currently are in a deplorable condition. This is a matter for the Administration to do a policy that will cater for staff accommodation. Meanwhile, the Department ensures relocation allowances are provided for field staff working outside of Freetown. It is hoped, the SLMA will take steps to acquire land for staff accommodation and office space in the near future . 5. MARITIME KIOSKS AT THE WHARVES There are mini Kiosk which are located in some of the docksides visited. These booths were not in good condition. In some docksides, where kiosks were not available, staff located in these docksides took up the responsibility and construct Kiosks which they used as their office space. Such was seen in Yagoi, Bonthe town, Goderich wharf etc.

37. 2019 SLMA SYSTEMS REVIEW REPORT 37 expenditure, cash flow, balance sheet etc. were not submitted to the team for the years under review. In addition, the team discovered inconsistency in financial reporting; for instance a status report in 2016 submitted to the presidential delivery team (PDT) on freight levy shows an amount of L e26,586,813,000 as against the quick book records of Le 33,790,494,667.31 which denotes a variance of (L e7,203,681,667.31). IMPLICATION Failure to keep proper accounting and financial records will lead to wastage of resources and corruption. This also is in direct contravention of various financial legislations of Sierra Leone. Inconsistencies in financial reporting will mis-represent the financial position of the Administration. It shows procedures are not followed. RECOMMENDATIONS Quarterly or Monthly Financial statements and Reports should be prepared and filed for reporting and decision making purposes. Such Financial statements includes; Income and Expenditure, cash flows, Balance sheet, and Bank Reconciliations on all revenue and expenditure lines. Records of financial transaction should be properly kept. Proper care and consultation should be made when reporting financial activities The Internal Audit should ensure that the two reports are properly reconciled in order to identify the Gap.

76. 2019 SLMA SYSTEMS REVIEW REPORT 76 It was identified that, the IT Unit only focuses on computers and other hardware devices in the office. The Communication aspect is lagging. The Administration deals with communication especially in the field, but the Unit have nothing to do with these wireless communication gadgets such as the Radios that are to be used by the maritime traffic regulators. In addition, there is an existing website for the Administration but does not contained adequate information on the operations of the Administration. IMPLICATION Failure to effectively cater for communication needs will hinder work across the country. REC OM MENDATION Th ere Information Technology unit should be upgraded to Information and Communication Technology Unit with the required equipment ’ s and expertise in order to cater for all the Administration ’ s communication needs. The website should be regularly updated with the necessary information of the Administration. SLMA ’ s RESPONSE More update has been done to the website in the past months. The team is working on a more frequent update of the website to make it functional. PUBLIC RELATION (PR) UNIT

108. 2019 SLMA SYSTEMS REVIEW REPORT 108 called upon law enforcement stakeholders to ensure compliance and that this is an on-going activity under our nationwide maritime safety and security sensitization programs. The SLP marine wing has recently deployed additional personnel to complement the efforts of the SLMA in the field. Additionally, lifejackets suitable for children have been factored into the 2019 procurement plan; 13. COXWAINS LICENSES There were coxswains who are sailing without licenses. It was said to the team in Sulima Village that training was supposed to be held for them before licenses will be issued. SLMA ’ s RESPONSE: Coxswain ’ s training has been on-going over the years and that the next training is scheduled for last quarter of 2019. 14. BACON LIGHT It is not allowed for vessels to leave the docksides after 6:00 p.m., but can arrive in docksides after the stated time. It was observed in Bonthe Town that Vessels that arrived at night find it very difficult to unload travellers and goods as the Jetty was terribly dark. Phone lights were being used for travelers to see their way through.

42. 2019 SLMA SYSTEMS REVIEW REPORT 42 The amount for NASSIT contributions includes interest for delaying payment and penalty charges amounting to over 1.8 billion Leones. See table 2 below Table 2 No. INSTITUTION AMOUNT LE 1. NATIONAL REVENUE AUTHORITY (NRA) 1,200,507,917.00 2. NASSIT 3,573,873,279.73 IMPLICATION Nonpayment of NASSIT and PAYE is a breach of the Acts related to the two Institutions. Delay payment of NASSIT will attract interest and penalty charges which will result to an increase in cost on SLMA. RECOMMENDATION Management should ensure that all outstanding payments are made promptly and subsequent monthly contribution and PAYE tax are made in line with the laws governing NASSIT and PAYE tax. An investigation should be carried out on all previous deduction of NASSIT and PAYE with a view of determining the status of those funds.

26. 2019 SLMA SYSTEMS REVIEW REPORT 26 OBJECTIVES OF THE REVIEW  To examine the various structures of the Maritime Administration and other relevant stakeholders with a view of identifying weaknesses ’ in practices and procedures and proffering appropriate actions with a view of promoting efficient service delivery.  To strengthen Transparency and Accountability in the management and Administration of maritime functions.  To ensure effective environmental monitoring of coastal and marine areas.  To ensure the Administration works in line with International best practice and standards.  To aid in increasing revenue generation  To enhance and ensure judicious use of funds allocated for the general operations of the Administration.  To identify and review policy gaps in the system  To document recommendations with a view to serving as working documents for Maritime administration in Sierra Leone.

28. 2019 SLMA SYSTEMS REVIEW REPORT 28 WESTERN AREA MOYAMBA BONTHE PUJEHUN PORTLOKO Kambia District Kent Tombo/pepper wharf Kissy Dockyard Ferry Junction Susan ’ s Bay Bottom Oku Sea Bird Jetty Sea Coach Jetty Goderich wharf Gbangbtoke Bonthe Town Wharf Yagoi Mattru Jong Gbondapi Sulima Bailor Lungi Town Targrin Ferry -Wharf Targrin Ferry -Terminal Banda Wharf Mahera Beach Rokupr Mambolo Kychom Kassirie Structured and unstructured interviews were carried out to staff members and other stakeholders. Such are listed below;  Ministry of Transport and Aviation  Ministry of Fisheries and Marine Resources  Ship Registration Bureau (SL) LTD  Sierra Leone Boat owners Association

105. 2019 SLMA SYSTEMS REVIEW REPORT 105 7. MOBILITY OF OVERRSEERS/INSPECTORS OR SUPERVISORS These staffs are directly involved in monitoring and inspecting of wharves and maritime regulators or and vessels. Most of the wharves visited especially in the South East are located in distance areas where in means of transportation is very difficult to access. Some Overseers are without any means of transportation to conduct their monitoring. 8. CASH HANDLING The team discovered that, overseers have access to physical cash as a result of boat and coxswains license given to them by regulators. Some of them even retain cash for a long time before remitting to the Central Bank. Furthermore, some of them don ’ t even sign whenever they collect such fund from the regulators. SLMA ’ s RESPONSE: By way of recommendation, the Maritime Safety & Security Department will appreciate if the relevant departments with fiduciary responsibilities will handle such related matters, as opposed to safety and security personnel handling monies. This has over the years been a distraction from their already hectic daily schedules; 9. VOLUNTEERING The Administration maintains some volunteer field workers who are helping the field staff in performing their duties. They are being provided

6. 2019 SLMA SYSTEMS REVIEW REPORT 6 DEFINITION OF TECHNICAL TERMS TERMS DEFINITION Coxswains Persons that steers and directs their Boats on a crew team. In order words, the Driver of a Boat. Buoy An anchored float, signal or beacon on the sea serving as a direction mark for sea vessels and warning them for possible danger. It is normally marked in Green or Red colours which indicate safety and danger respectively. Life Jackets These are protective gears used for passengers sailing through the sea in order to protect them from drowning. HF Radios High frequency (HF) is an electromagnetic frequency defined by the International Telecommunications Union (ITU) for radar and radio communications. VHF Radios Very high frequency (VHF) is the ITU designation for the range of radio frequency electromagnetic waves (radio waves) from 30 to 300 megahertz (MHz), with corresponding wavelengths of ten meters to one meter. Manifest This a record that shows the list of passenger s or goods that are to be convey by a vessel.

113. 2019 SLMA SYSTEMS REVIEW REPORT 113  Management should ensure that Field staff should be working on a shift basis with two days off work and Incentives should be given to staff working on public Holidays.  Management should ensure staff uniforms are supplied SEARCH AND RESCUE SAR VESSELS Each and every Sea going Vessel is designed for a particular purpose. Search and Rescue craft (SAR) should also be designed for that particular purpose. For a SAR Craft to be fit for purpose it should contained Navigational Lights, Echo Sounders, Global Positioning System ( GPS) and also proper maintenance should be carried out. The Team identified, that there are only two SAR boats in the entire Administration and some Boat machines that are operational. These vessels are not fit for purpose as they are mainly pleasure boats instead of a SAR boat. However, in terms of distress staff may have to borrow Boats from local boat owners with fuel to carry out SAR operations. Sometimes local boat owners find it very difficult to give out their boat and fuel as the SLMA delays in returning their fuel.

90. 2019 SLMA SYSTEMS REVIEW REPORT 90 IMPLICATION An obsolete or inadequate act will limit the operations of the administration thereby preventing it from effectively addressing maritime issues. RECOMMENDATION The board should engage the relevant stakeholders on the reviewing of the SLMA Act. POLICIES It was identified by the team that, most of Policies that govern the operations of maritime are under review or are yet to be developed. Such policies include;  National Maritime policy  Maritime Shipping policy  Human Resource Policy  Debt Management Policy  Fuel and Fleet policy IMPLICATION Without policies to guide the operations of the Administration, the administration will be ineffective. RE CO MMENDATIONS The Board should ensure that all Draft policies are being finalized and approved which will serve as a working document of the Administration .

100. 2019 SLMA SYSTEMS REVIEW REPORT 100 MARITIME SAFETY AND SECURITY Safety and Security is one of the priority areas of the SLMA. Safety should be paramount on all sea operations including seafarer and safet y personnel ’ s. The Department performs three key Maritime functions which are Regulatory, Communication, and Search & Rescue. This Department ha s the highest number of staffs in the Administration which are mostly field personnel stationed in Wharves in Freetown and the provincial districts. PROVINCIAL /FIELD VISITS REGULATORY FINDINGS 1. REGIONAL OFFICES It was observed that the Operations and commands of the Administration is centralized to the Head quarter in Freetown .There has not been Regional offices that directly controls the affairs of the regional operations or activities. Field workers come directly to Freetown to access information or any form of official duties. See proposed Organogram. Furthermore, in Lungi Ferry terminal where the Country ’ s Airport is Located, it was discovered that no Maritime Office or Kiosk is constructed

114. 2019 SLMA SYSTEMS REVIEW REPORT 114 The vessels used to carry out search and rescue lacks the necessary equipment ’ s for it to be fit for purpose and it was discovered for the past two years no overhauling has been carried out on the se vessels. IMPLICATION Lack of logistics and equipments will hamper SAR operations. RECOMMENDATION  Management should ensure that SAR Crafts are fit for purpose  In addition, all necessary equipments should be made available in these SAR Vessels and proper maintenance should be carried out.  Also, the Administration should ensure that more SAR Vessels are available especially in docksides that are located in key entry points in the Country.  Risk Allowances should be provided for search and rescue crew.  Live drilling exercises should be carried with the SAR crew in order for them to be prepared when there is a sea accident. SLMA ’ s RESPONSE: It is most expedient that specifications for future SAR vessels to be procured taking into consideration additional technical requirements such as vessel-self- righting capabilities, sea-endurance, ease of maintenance, fuel consumption, etc. The Department in its 2020 budget will be considering the procurement of vessels to allow for greater serviceability to match associated SAR demands. Additionally, the department is currently exploring possibilities to obtain th e much needed scarce spares being that the make of the current engines and

44. 2019 SLMA SYSTEMS REVIEW REPORT 44 have gone on leave for two consecutive years without any leave or medical allowances. Staff members relocated to other duty stations have not been paid relocation allowances due to them for the past two years. See table 3 No. ALLOWANCES AMOUNT LE 1. TERMINAL BENEFITS 1, 570 , 549 ,167.49 2. LEAVE ALLOWANCES 256 ,854,407.00 3. MEDICAL ALLOWANCES 399 ,029,029.00 4. RELOCATION ALLOWANCES - IMPLICATION It can lead to staff demotivation an d hardship to staff. RECOMMENDATION All staff allowances and benefits should be paid directly to staff salaries account for proper accountability and transparency. Also, Management should ensure that the backlog of staff leave , relocation and Medical Allowances be paid orderly as due. Former Staff members that are entitled to terminal benefits should be paid after an audit of the process has been carried out.

43. 2019 SLMA SYSTEMS REVIEW REPORT 43 OUTSTANDING PAYMENTS TO CREDITORS AND MARITIME CONTRIBUTIONS Table 3. NO INSTITUTION AMOUNT LE 1. INTERNATIONAL MARITIME ADMINISTRATION 7,435,427,943.00 2. OFFICE SUPPLIES 800,000,000.00 3. PUBLIC RELATION EXPENSES 220,000,000.00 According to a status report produced in 2018 and 2019 respectively, the SLMA has failed pay to membership subscription to the International Maritime Administration amounting to the stated sum above. The Report also revealed that the SLMA owed creditors over one billion Leones for various office supplies and publications in various newspapers. See table 3 above. IMPLICATION Failure to meet its membership obligation will undermine its membership to various international Treaties. In the same vain failure to pay all its debts will undermine its credibility to its creditors. RECOMMENDATION The Internal Audit should conduct an audit on all backlog payments owed by the Administration before payment is executed. STAFF ALLOWANCES AND BENEFITS There are huge backlog payment of terminal benefits, leave , relocation and medical allowances of staff members from 2016 to date. Some staff members

117. 2019 SLMA SYSTEMS REVIEW REPORT 117  In the alternative, mobile phones, power banks, and close user group / virtual private network CUG/VPN connections, shou ld be provided to the radio operators to do their Job. Albeit, it should be properly monitored for efficient and effective service delivery.  The Administration should ensure BUOYS are provided in sea which will aid smooth sailing.  Management should ensure uniforms are provided SLMA ’ s RESPONSE: The Department recognizes the need for the installation of buoys in our waters as a coastal state responsibility; as this forms part of the Administration ’ s core mandate. However, the Department cannot quite connect the absence of buoys to the implication stated in the report . Notwithstanding, the Administration is now desirous to do the needful as the Department of Maritime Safety & Security is yet again factoring the procurement and installation of Aids to Navigation in its 2020 budget.

8. 2019 SLMA SYSTEMS REVIEW REPORT 8 Commission to conduct a Systems Review on practices and procedures of the Institution. The key findings and recommendations are summarized as follow: AREA OF FOCUS: INTERNAL CONTROLS NO. FINDINGS RECOMMENDATION 1 INTERNAL AUDIT QUERIES The Team identified that, management does not respond to audit queries. The 2016, 2017, and first quarter of 2018 Internal Audit reports were submitted to the team with no management responses. All Audit queries should be responded to by management and prompt action must be taken accordingly. 2 INTERNAL AUDIT MANUAL The Team identified that there has been no Internal Audit Manual. There should be an approved Internal Audit Manual which is to be used as a guide in undertaking Internal Audit function. 3 VERIFICATION OF GOODS It was observed that not all goods procured passes through the store and verified by the Internal Audit. Some goods only have delivery notes and physical verification was not done. All goods procured by the Institution should be verified by the Internal Audit before stored or for further distribution to the responsible units or departments. 4 AUDIT PLAN In conducting post Internal Audit, an Audit plan should be developed and approved. No Audit plan was presented to the team on the previous internal audit done in 2016, 2017 and 2018. Before undertaking post Internal Audit, an audit plan should be prepared and approved by management. 5 AUDIT COMMITTEE The Minutes of Audit Committee Meetings held and names of committee members were not submitted to the team. Management should ensure that, an Audit Committee is established. 6 EXPENDITURE PROPOSALS It was identified that whenever local, International travels and other cost related activities are carried out, no proposal is being prepared to undertake such activities. Management should ensure that for any activity to be carried out a proposal should first be development with all supporting documents and should be approved before the activity is undertaken.

110. 2019 SLMA SYSTEMS REVIEW REPORT 110 16. JETTIES It was discovered in some of the wharves visited no Jetties is available, passengers had to be carried in order to get into the Boats. SLMA ’ s RESPONSE: The recommendation suggesting the construction of jetties in the Department ’ s view can best be handled by the Planning Unit and it is expected that the requisite feasibility studies will be done prior to construction of same. 17. STAFF UNIFORMS Most of the field workers seen were not putting on uniforms; others were not putting on the correct uniforms. It was discovered that, they have not re ceived supply since January 2019. SLMA ’ s RESPONSE: This is noted and will be looked into within the ambits of the laws of Sierra Leone. IMPLICATIONS  It is likely that Vessels will miss their docking sites  Lack of Buoys is a recipe of sea distress  Poor working condition and environment will expose staff to health hazards and leads to staff demotivation.  Staff members are prone to health hazards

126. 2019 SLMA SYSTEMS REVIEW REPORT 126

34. 2019 SLMA SYSTEMS REVIEW REPORT 34 FINANCIAL MANAGEMENT Financial Management is vital in Maritime Administration. It involves proper strategic planning, organizing, and controlling of financial resources in order to achieve the overall objective of the Administration. Proper Financial Management de picts high level of transparency and accountability. The Accounts Department is using the Quick Books accounting software package. The SLMA generates revenue through various revenue streams such as;  International Shipping Registration  Freight levy  Boat Licenses  Seaman Discharge Book  Annual tonnage tax  Rentals  Bidding fees  Sale of Life Jacket  Sale of scrap Vehicles  Coxswains Licenses

3. 2019 SLMA SYSTEMS REVIEW REPORT 3 TABLE OF CONTENT CONTENTS PAGE NO. Table of Content .............................................................................................................................. .1 Acronyms.......................................................................................................................................... ..3 Definition of Technical Terms.......................................................................................................... 4 Executive Summary........................................................................................................................... 5 Background....................................................................................................................................... 22 Objectives of Reviews............................................................................................................... ...... . 25 Methodology and Scope................................................................................................................ . 26 Findings, Implications and Recommendat ions............................................................................ 28 Internal Controls .................................... .......................................................................................... 28 Fina ncial Management ................................................................................................................ . 33 Human Resource .............................................................. ............................................................ .. 49 Administration.............................................................................................................................. .. 62 Procurement................................................................................................................................. .. 70 Information Technology................................................................................................... ......... ... 72 Public Relation........................................................................................................................... . ... 74 Stores Management.................................................................................................................. ... 78 Research, Planning and Projects Unit...... .............................................................................. . ... 80 Legal Service s............................. ........................ .................................................................... .... ..84 The Board .................................................................................................................................... 89 Shipping and Marine Environment Depart ment .................................................................. 92 Safety and Security Department.......................... .................................................................... .. 98

111. 2019 SLMA SYSTEMS REVIEW REPORT 111  Cash handling is a possible means of corruption as monies can be easily misappropriated.  Non -use of Life Jacket can lead to possible death when there is a distress. RECOMMENDATIONS  The Administration has a nationwide mandate in which they should ensure that their activities, operations are decentralized to regional headquarters for easy accessibility of work.  Management should ensure that staff and other facilities are deployed to man these FOBs  Management should engage Private marine Businesses to ensure a clear Terms of Reference in which both parties should operate.  The Administration should ensure that at least staff quarters should be built in regional towns or at nearby harbors for staff members.  Management should that Maritime Kiosk are built in all wharves or FOBs  Management should ensure that refunds are given to staff members who built Kiosk for themselves in their docksides.  Overseers should ensure proper monitoring of regulators or officers especially in the provincial districts areas.  All overseers or inspectors should be provided with Moto Bikes for effective Monitoring and Inspection.  Management should ensure that prompt remittance of funds is done by overseers and actions should be taken against defaulters.

112. 2019 SLMA SYSTEMS REVIEW REPORT 112  An undertaking or a temporal receipt should be made between the Overseers and regulators or officers with another staff as a witness when monies are being collected from the regulators.  Management should ensure that staff that have the requisite skills or qualification that have been volunteering for a minimum of three years to be recruited into the system.  In addition, standard operating procedures (SOPs) should be established for Volunteering  Management should ensure that seasonal wears are provided for field workers and of good quality that will last long.  Furthermore, staff working in the field should always put on cold gears under their uniforms in order to prevent them from the cold weather.  First Aid kits and provisions should be supplied to all field workers  There should be more sensitization to educate passengers on the use and importance of putting on life Jackets while travelling on sea.  Management should also ensure that customized life jackets for children be provided  Management should ensure that the Training should be held for these coxswains and ensure they are licensed after the training.  Management should ensure that Bacon lights are provided at Docksides for Vessels that are arriving after the stipulated time.  Bacon lights should be provided in all docksides  Management should ensure that Jetties are built in wharves

13. 2019 SLMA SYSTEMS REVIEW REPORT 13 they still maintained the same position. 23 ORGANISATIONAL STRUCTURE The organogram presented by the Administration needs immediate review as it was discovered that some of the reporting lines on the chart were erroneous. It clearly shows a possible need for expansion. Also, there are some departments that are clustered with many units reporting to a single Head of unit or Director. The Administration should immediately review their Organizational structure. The team has developed a proposed or ganogram which shows reporting lines and possible expansion of the organizational structure. 24 HUMAN RESOURCE POLICY (TERMS AND CONDITIONS OF SERVICE T&C) Employees have the right to workplace terms and conditions of service that are fair and non- discriminatory. It should include recruitment procedures, terms of references, medical procedures, remuneration, disciplinary code, grievance procedures etc. This is one of the most important documents in every working Institution. Staff should be employed, dismissed, suspended based on an Institution T&C. The team discovered that the Terms and Conditions of service (T&C) for staff has been under review since , as a result there has been no approved Terms and conditions of service for staff members .Staffs were em ployed, dismissed, suspended without any approved T&C. Management should ensure that, the Institution has an approved condition of service which should be given to every member of staff. 25 JOB DESCRIPTIONS It was identify that more than 80% of staff members are without Job Descriptions, most of the staff interviewed were overlapping their roles and responsibilities with other staff members. In addition, some staff members were really floating not knowing their roles and responsibilities. Every new employee should have their respective Job Description attached to their Appointment letters Also, all existing employees should have their Job Description

17. 2019 SLMA SYSTEMS REVIEW REPORT 17 FUEL AND FLEET MANAGEMENT 40 MAINTENANCE ON FLEETS In table three above, the Administration maintains various fleets such as vehicles, bikes and Boats which are used for office administration and search an d rescue fleets. There are only two pool vehicles, one Honda XL Bike, two operational fleets for search and rescue and one on loan to the Sierra Leone Ports Authority (SLPA). It was discovered that out of a total number of twenty (20) fleets, Twelve (12) are on maintenance. Management should ensure that fleets are available in the Administration; fleets that are on maintenance should be properly supervised for speed of work. Management should ensure more operational fleets are available for usage. 41 PO LICY ON FUEL AND FLEET There was no policy on fleets and fuel in place that shows the category of staff and liters of fuel to be given to each staff and also the distribution and management of fleets. Management should ensure that a policy on fuel and fleet is developed 42 FUEL REGISTER AND LOGBOOKS The fuel register presented to the team was not properly filed as signatures, names and grades of staff were not shown in the register. The Fleets does not maintained logbooks and generator log books are not properly monitored before fuel is being replenished. A Fuel register should be properly maintained as names, signatures, and grades of staff clearly should be clearly shown. Logbooks on all fleets of the administration should be maintained and be monitored by reading the last fuel intake before another refill of fuel. PROCUREMENT 43 PROCUREMENT COMMITTEE In section 8 subsection 1, 5 of the NPPA states that a procurement committee shall be established in every procuring entity. (2) The procurement committee shall be appointed by the head of the procuring entity and its composition shall be in accordance with subsection (9). (5) The secretary to the procurement committee shall take minutes of meetings of the procurement committee and maintain a file of all matters A procurement committee should be established which is a mandate from the NPPA Act before carryout any procurement activity.

125. 2019 SLMA SYSTEMS REVIEW REPORT 125 PROPOSED ORGANOGRAM (SLMA) Revenue Debt Officers EXPEN OFFICERS D. Admin Manager Officers Drivers Secretaries Dispatch Generator Assistants Office Assistant Officers Store Officer Store Assistant ILWW Officer Inspectors Supervisors /overseers Regulators Volunteers Officers Officer s Clerk Recepti onist Officers Officers Officers Com. officers (radio) Officers SAR Officers Coxswains Technicians Divers Deckhands Officers Procu. Manager Stores Manager Revenue Manager Expen. Manager Admin Manage r Manager planning Researc Manager Security Manager Safety, Manager M, E &C Manager Environ. Manager Sh ipping PR unit HR Manager DIRECTOR SHIPPING& ENV.PRO DIRECTOR PLANNING, RESEARCH, PROJECT AND M,E& C DIRECTOR OF HR & ADMIN DEPUTY DIRECTOR DIRECTOR OF FINANCE DEPT. DIRECTOR HR & ADMIN DEPT. DIRECTOR FINANCE DEPT. DIRECTOR DIRECTOR SAFETY & SECURITY DEPUTY DIRECTOR BOARD OF DIRECTORS DEPUTY EXECUTIVE DIRECTOR EXECUTIVE DIRECTOR LEGAL SERVICES DIRECTOR INTERNAL AUDIT DEPT. DIR. INTERNAL AUDIT I.C.T EXECUTIVE SECRETARY 1 Regional Offices EXECUTIVE SECRETARY 2 Auditors Audit Assistant Clerk

16. 2019 SLMA SYSTEMS REVIEW REPORT 16 ADMINISTRATION 35 ADMINISTRATIVE MEETINGS It was discovered that it takes a long time for management meetings to be held. In addition, Departmental meetings were hardly held and general staff meetings were unusually called. Management meetings should be held at least once in every month or depending on an agreed time by management but it should not be let open. Staff meetings should be held at least once in two quarters or depending on agreed time by staff but should not be let open. Departmental meetings should also be held wherein minutes and work plans are to be written and filed. 36 OFFICE ELEVATOR There is an existing Office Elevator operating in the Administrative building, but it was identified that it has been grounded for a very long time. In November 2016, a 60% ($23,850) payment was made to a service provider for its repairs. Management should engage the service provider and ensure that the Office Elevator is up and running with proper safety measures to be put in place. 37 ADMINISTRATIVE BUILDING It was discovered that since the construction of the Maritime Administrative Building, no proper maintenance had been carried out as a result the building is not in a good condition. Management should ensure proper maintenance on the entire Administrative building. 38 DRIVERS OFFICE The Drivers in the Administration does not have an office space; they were only seen standing under a tree inside the compound. It was said, that the Office space they were using needs renovation because it has been out of use for the past three years. Management should ensure that the Drivers Office is properly renovated and fit for use whiles a temporal office space to be provided for them. 39 SECURITY PERSONNEL The team identified that, Daily subsistence Allowances (DSAs) are not provided for security personnel when travelling outside their original stations Management should ensure that DSAs are given to all security personnel travelling with their Bosses out of stationed.

10. 2019 SLMA SYSTEMS REVIEW REPORT 10 Section 21 subsection (2) of the Sierra Leone Maritime Act and as a result Expenditures were undertaking without an approved budget. 12 DEBT MANAGEMENT In section 11 (3) of the Maritime Act 2000 states all shipping vessels or Agents should be charged freight levy before departure from port in Sierra Leone . There are some shipping agents that have an outstanding debt owed to the Administration on Freight levy to the sum of six hundred and eighty seven thousand seven hundred and twenty three united stated dollars ($687,723.46) from 2018 to date. A policy on Debt Management should be developed. In addition, there should be a designated officer under the Revenue Unit of the finance department charge with the responsibility of ensuring that all outstanding debt is paid to the Administration. This officer should be responsible for preparing freight levy bills and send them on time to the Agents. All outstanding debts should be paid to the Administration with immediate effect. 13 DEBTS/BACKLOG OF PAYMENTS According to a status report produced in 2018 and 2019 respectively, it was discovered that the Administration owes NASSIT- Le3,573,873,279, NRA:1,200,507,917, for staff contributions and PAYE respectively, International Maritime Administration: 7,435,427,943, office Suppliers: 800,000,000 and newspapers; 220,000,000. It was discovered that the monies were deducted from staff salaries but were not paid to NASSIT. The Internal Audit should conduct an audit on all backlog payments owed by the Administration before payment is executed. 14 STAFF ALLOWANCES AND BENEFITS There has been backlog payment of terminal benefits, leave, Relocation and medical allowances of staff members from 2016 to date totaling Le 2,226,432,603 All staff allowances and benefits should be paid directly to staff salaries account for proper accountability and transparency. Also, Management should ensure that the backlog of staff leave, relocation and Medical Allowances be paid orderly as due. Former Staff members who have left the Institution and are entitled to terminal

11. 2019 SLMA SYSTEMS REVIEW REPORT 11 benefits should be paid after an auditing process has been carried out. 15 FIXED ASSET REGISTER AND CODING No fixed Asset register was presented to the team and some of the Assets are not coded. Management should ensure that they take into account all fixed assets of th e Administration by preparing a comprehensive fixed asset register. All assets should be coded. 16 CHEQUES WITHDRAWALS It was identified that cheques worth huge sums of monies were given to office Assistants and other lower cadre staffs for withdrawals from the Bank. Finance Officers should take up the responsibility to cash Cheque with huge sums of monies and should be accompanied with an official vehicle and a security personnel 17 QUICK BOOKS APPLICATION The Department is using the Quick Books Accounting package but it was identified that staff members are not adequately knowledgeable of the Accounting system used. Management should ensure that staff members of the Accounts Department are adequately trained on the software application package, which will aid them in producing timely report. The application should also be upgraded 18 PETTY CASH The Financial Manual stated that the maximum ceiling of petty cash should not exceed three million Leones (le3000, 000). It is further stated that no single transaction should exceed more than 10% of the petty cash ceiling .The team identified that petty cash has increased drastically to twelve and twenty million Leones without any formal Instruction from the Executive Director or Management . In addition, office stationeries that should have been budgeted for were purchased with the petty cash fund. The financial manual should be adhered to if there is any increase on petty cash should be discussed in management, approved and documented. 19 SUPPORTING DOCUMENTS The team reviewed several financial transaction documents which includes Foreign and local currency accounts. Some of the documents reviewed lack the All necessary supporting documents should accompany all financial transactions

12. 2019 SLMA SYSTEMS REVIEW REPORT 12 necessary supporting documents to substantiate payments. Some of these documents include debit or credit advice, receipt of payment, Travelling report, request on travelling etc. 20 RECONCILIATION In terms of revenue generation, the National Revenue Authority has a representative stationed in the Administration to receive revenue and issue out receipts on behalf of the Administration; but with the introduction of the Single Treasure Account, all payments are made directly to central bank and receipts are made available by the NRA. No reconciliation has been carried out by NRA and the Administration. Monthly reconciliation should be done by NRA officer and the accounts Department. 21 RECEIPT ISSUED BY THE DEPARTMENT This shows evidence or proof of payment made, it was observed that the Department has not been properly using their receipt system. They don ’ t issue out receipt on payment made to the single treasury account and NRA. The Administration should issue out Receipts on all revenue received by the Administration with confirmation from the central bank (BSL) and NRA. HUMAN RESOURCE MANAGEMENT AND ADMINISTRATION . 22 MANPOWER PLANNING The Administration lacks proper human resource planning, Furthermore, the Administration is a professional field that needs Technical Expertise to carry out it functions effectively and efficiently. The Team was informed that there are only four (4) trained and qualified Maritime expert working as full time employees in the Administration. It was also identified that, some employees has undertook some studies in the Technical field but there has never been a career pathway in the Administration that directs their career path. Impliedly Management should ensure that staffs are available to fill in vacant positions and proper career path is established in order to realigned staff in their appropriate positions. Management should ensure that more technical staffs are trained and re- aligned. Management should ensure that, an HR Audit be conducted to ensure adequate and qualified staffing.

14. 2019 SLMA SYSTEMS REVIEW REPORT 14 26 PERFORMANCE APPRAISAL It was identified that staff Appraisals were not done and it does not reflect on the promotion of staff. Management should ensure that annual appraisal systems are established whereas staff is appraised in a fair and transparent manner that will reflect on staff promotions . 27 STAFF PROMOTIONS It was identified by the Team that from 2016 to 2019 fourteen employees were promoted. Some of these staffs were promoted without following the due process. It was discovered that there has not been any committee or a base on which the promotions were carried out. In reviewing individual files, it was observed that some promotions were done based on discretion. A promotion Committee should be set up to address the Issue of staff promotions. Staff should be promoted based on the above criteria. 28 STAFF LEAVE The team identified that some of the staff members don ’ t go on leave especially the field staffs that are working under the Security and Safety Department. Some staff had spent nine years without going on leave, they are even afraid of going on leave for them not to be sacked because they are the only one working in a particular stationed. A Comprehensive leave rooster should be prepared to capture all staff leave dates, which should be communicated to the staff when the need arises. Staff should not work for a year without going on leave, any exceptional case should be communicated and the correct procedure should be followed. 29 STAFF LOAN The Administration gives out staff loans to existing staff members on a free interest basis and repayment is spread out based on the amount and the salary scale .It was discovered that the S process is done on a discretionary basis as some staff who are qualified are not opportune to receive staff loans. Also, there has been no policy that clearly shows the criteria involve in accessing this facility and the repayment procedures. A policy on staff loan should be developed A loan committee should be set up to discuss and takes decision on staff loans

20. 2019 SLMA SYSTEMS REVIEW REPORT 20 in the store which prevents newly bought items to be actually placed in store. and the store should be seen to be fit for purpose. 53 OFFICE EQUIPMENT It was observed that the store Keepers are without desktop computer and other computer accessories to carry out their work. Office equipment ’ s should be provided for stores for effectively delivery of their work. 54 BIN /STOCK CARDS It was observed that bin cards were not displayed alongside with the goods in the store. Bin/Stock cards should be displayed on every item in the store RESEARCH, PLANNING AND PROJECT UNIT 55 STRATEGIC PLAN The Administration last strategic plan expired in 2018. This plan has not yet been revised or monitored in order to ascertain completed tasks as against uncompleted tasks which will aid the preparation of a new strategy. No strategic plan is available for 2019 and beyond. The previous strategic plan should be reviewed and monitored in order to determine completed as against uncompleted activities which will help in the preparation of the next strategy. Management should ensure the development of a new strategic plan for the period starting 2019. 56 MONITORING, EVALUATION AND COMPLIANCE This has been a gap in the Administration as there had not been any unit or department/unit that carries out the enforcement of the compliance functions of the Administration. The Research, planning and Project Unit should be a Department that have separate unit that deals with Monitoring, Evaluation and Compliance. See proposed organogram . This Department should have more Technical personnel who should be independent in monitoring the Administration in terms of quality assurance in their standards of operations.

122. 2019 SLMA SYSTEMS REVIEW REPORT 122 APPENDIX B7: IMPLEMENTATION MATRIX (MONITORING TOOL) INTERNAL AUDIT Area of focus : 1 2 3 4 5 6 Audit Queries Audit Manuel Verification on Goods Supplied Audit Plan Audit Committee Proposals ANTI-CORRUPTION OBJECTIVES:  Improve Internal Controls PROBLEMS No response made to Audit queries identified NO RECOMMENDED INTERVENTIONS INDICATORS IMPORTANCE H/M/L BASELINE TARGET MEANS OF VERIFICAT ION IMPORTANT ASSUMPTIONS RESPONSIBLE ACTORS TIME FRAME 3 months ( Section 8,1 AC Act 2008) DATE OF COMPL ETION 1. All Audit queries should be responded to by management and prompt action must be taken accordingly.  No. of audit queries.  No. of audit re sponse received.  No. of actions taken by Manageme HIGH No responses to audit queries from 2016, 2017 -first quarter 2018. 100% response to Audit Recommenda tions.  Physical verification of Written copies of responses made.  Management actions towards responses needed. Available technical & professional team to respond to audit queries. Management and officers responsible.

21. 2019 SLMA SYSTEMS REVIEW REPORT 21 57 PROJECTS UNIT Part of the functions of this Unit is to develop and direct the supervision of the Administration projects. The Team was not presented with records of projects developed or monitored by the Unit to show that the unit has effectively functioning. The Unit should ensure the development and monitoring of Maritime projects. Projects proposals or reports should be produced and forward for management attention. LEGAL SERVICES 58 INTERNATIONAL CONVENTIONS /TREATIES There are more than 20 treaties that have been signed by the Country but none have been ratified. Some of these treaties had been signed for a very long time without being domesticated. Management should ensure that these treaties signed up to are ratified and implemented in a shortest possible time. 59 RENTALS The Institution has a canteen; office space, and an office Hall which were said to be on rent/lease. The team requested for the contract documents of these tenants occupying the facilities, only one was submitted. There have not been any agreements between the Administration and both the previous and current Management of the Canteen. The team was not shown any evidence of payments made by both the previous and present management of the Canteen facility. Furthermore, it was discovered that the legal services uni t is not conversant with the arrangements made with tenants of the Canteen. Also, there has not been any policy on Rentals. A Committee should be set up in order to draft and approved a policy on all Rental properties of the Administration. Management should ensure that the legal services unit should serve as a liaison between Tenants and the administration and should play a central role in all Tenancy agreement. The Previous Administration of the Canteen should meet their rental dues as per the number of years spent. 60 LEGAL ADVICE It was discovered that, the Administration does not always consult the Unit for guidance in making certain decisions that has legal implications for appropriate legal advice. All decisions and activities that have legal implications should be channel to the Legal services unit for legal advice before implemented.

19. 2019 SLMA SYSTEMS REVIEW REPORT 19 wireless communication gadgets such as the Radios supposed to be used by the maritime traffic regulators. In addition, there is an existing website for the Administration but does not contained adequate information on the operations of the Administration. The website should be regularly updated with the necessary information of the Administration. PUBLIC RELATIONS (PR) UNIT 49 COMMUNICATION PLAN There was no existing communication plan in the administration. Moreover, the Team identified that, there has not been any media engagement plan or Memorandum of understanding (MOU) with some of these Media Houses for them to be continuously publishing adverts or other public education information on behalf of the Administration. Management should ensure that a communication plan should be established and approved . The Unit should established a media engagement plan and ensure that formal agreement or request be made to the Media House they are engaging to carry out media activities on behalf of the Administration. 50 ADVERTISEMENT The administration set out advertisements in terms of Jobs and public education, to both the print and electronic media. In a status report submitted to the team, states that, the administration incurred outstanding debts owed to media houses which have not yet been paid. The Internal Audit should conduct an Audit on all outstanding debts to be paid to these media Houses and Management should ensure that they adhere to the Audit Findings and recommendations 51 SERVICE CHARTER The Team observed that, there is an empty frame located in front of the Administrative building, which is supposedly the service charter of the Administrative in a very bad shape with no information displayed on it. There has not been any service charter or information locations were maritime is operating Management should ensure that service charters are placed in strategic areas of maritime operations. STORES MANAGEMENT 52 STORE ENVIRONMENT The team identified that the store is filed up with scrap and unwanted items. These items occupy lot of space Management should ensure the store is being cleared of all unwanted materials

15. 2019 SLMA SYSTEMS REVIEW REPORT 15 30 CAPACITY BUILDING It was observe that the HR unit does not have a training plan and training opportunities are discretional as only few staff members undergo trainings . It was also observed that, Some Trainees don ’ t write reports or submit any form of evidence that showed that they attend trainings. The same also applies to staff members that do attend conferences, seminars or workshops both locally and internationally. HR Department should prepare a Training plan based on needs, and management should ensure that personnel benefits from such trainings both locally and internationally. In addition, Reports, certificates etc. should be submitted and filed after every training, conferences or seminars both locally and internationally. Furthermore, International trainings, conferences, workshops or seminars at all levels should provide on their return Reports, Boarding pass and photocopy of stamped passports submitted and filed. 31 HANDING OVER NOTES In some of the positions held in the Administration, staff members who were temporary or permanently leaving their position do not prepare handing over notes. All staff members who are leaving their offices or positions whether permanently or temporally should prepare handing over notes 32 STAFF ATTENDANCE Observations revealed that the Biometric system in use does not record staff movement and most staff do not clock out when leaving the office premise. All staff members should ensure that they clock in and out whenever they are leaving the office. The Department should ensure that staff movement is captured in the Biometric system 33 STAFF WELFARE ASSOCIATION The Administration doesn ’ t have a staff welfare Association that caters for staff welfare concerns. The Administration should have a staff welfare Association that deliberate on staff welfare issues and forward to management. 34 GRIEVANCE REDRESS MECHANISM (GRM) The Commission receives complaints from stakeholders of the Administration, in which some of these complaints were first reported to the Administration but no action was taken and feedback was not given to the complainants. The HR Unit should handle this function and should ensure appropriate actions are taken.

127. 2019 SLMA SYSTEMS REVIEW REPORT 127 CONTACT US: The ACC HEADQUARTERS – FREETOWN Cathedral House 3 Gloucester Street Freetown Republic of Sierra Leone BRANCHES 1st Floor, Lotto Building Tower Hill - Freetown REPORTING HOTLINES: Africell: +232 77 - 985 -985 Africell: +232 77 - 986 -986 BO: 10 Bo - Pujehun Drive Kebbie Town MAKENI: Mena Hills, Makeni KENEMA: Reservation Road, Off Maxwell Khobe Street, KONO: 37 Masingbi Road 555 Spot Koidu Town PORT LOKO 27 Conteh Street Port Loko You can also use the email addresses: report@anticorruption.gov.sl info@anticorruption.gov.sl Website: You can also make report directly on our website: http://www.anticorruption.gov.sl via the following links:http://anticorruption.gov.sl/report_corruption.php http://anticorruption.gov.sl/blow_whistle.php

9. 2019 SLMA SYSTEMS REVIEW REPORT 9 FINANCIAL MANAGEMENT 7 RE VENUE GENERATED/RECEIVED Figures on revenues received were only presented to the team for the four revenue streams listed above. Records of eight (8) revenue streams were not presented to the team. The Internal Audit should conduct special audit on all revenue lines for the stated years above and Report should be submitted to the ACC. 8 ACCOUNTS DEPARTMENT It was observed that the department is called Accounts Department which limits the scope of operation of the department. The name be changed to Finance Department to widen its scope. 9 FINANCIAL MANUAL Staffs members are not adequately informed on the procedures in the financial manual as financial activities were carried out in contradiction of the financial manual . The Manual should be reviewed and approved. The Manual should be strictly adhered to. If there is any modification proper procedures should be followed. Staff members should be adequately trained on proper financial management and procedures. 10 FINANCIAL REPORTING/STATEMENTS Financial statements such as income and expenditure, cash flow, balance sheet etc. were not submitted to the team for the years under review. In addition, the team discovered inconsistency in financial reporting, for instance a status report in 2016 submitted to the presidential delivery team (PDT) on freight levy shows an amount of l e26,586,813,000 as against the quick book records of Le 33,790,494,667.31 which denotes a variance of (L e7,203,681,667.31). Quarterly or Monthly Financial statements and Reports should be prepared and filed for reporting and decision making purposes. Such Financial statements includes; Income and Expenditure, cash flows, Balance sheet, and Bank Reconciliations on all revenue and expenditure lines. Proper care and consultation should be made when reporting financial activities The Internal Audit should ensure that the two reports are properly reconciled in order to identify the variance. 11 ANNUAL BUDGET The Team identified that Annual Budgets prepared by the Administration were not signed and approved by the Budget Committee and the Board as required by Annual Budgets should be prepared and approved and all expenditures made should be in line with the Budget prepared.

18. 2019 SLMA SYSTEMS REVIEW REPORT 18 considered by the procurement committee. The team was not given any minutes from meetings held by the procurement committee 44 PROCUREMENT ACTIVITIES During the time of the Review, it was identified that not all procurement activities were carried out by the procurement unit. In May, 2019 an advert was published for a consultancy service which does not go through the procurement committee and unit. All procurement activities on goods, services and works should be spearheaded by the procurement Committee and unit. In order words no one should undertake procurement or any other activity without the involvement of the procurement committee /unit or the responsible department or unit. 45 PROCUREMENT PLAN The Procurements plans submitted to the team from 2016 to 2018 were not approved by the procurement committee and National Public procurement Authority (NPPA). Procurement plan should be prepared and approved by the procurement committee and the NPPA. INFORMATION TECHNOLOGY (IT) 46 POLICY It was discovered that there are no approved IT policy that governed the administrations .This involves the management of information, IT tools, data security etc. There should be an approved IT Policy 47 INFORMATION TECHNOLOGY EQUIPMENT These equipment ’ s includes computers, computer accessories etc. It was identified that the IT unit is not always consulted to give technical advice when the procurement of such items are being carried out. Whenever any procurement activity is being carried out on IT products or services the unit should be consulted for technical advice. 48 INFORMATION & COMMUNICATION TECHNOLOGY (ICT). It was identified that, the IT Unit only focuses on computers and other hardware devices in the office. The Communication aspect is lagging. The Administration deals with communication especially in the field, but the Unit has nothing to do with these There should be upgrading from only Information Technology unit to Information and Communication Technology Unit with the required equipment ’ s and expertise.

22. 2019 SLMA SYSTEMS REVIEW REPORT 22 61 LEGAL INSTRUMENTS OF SIERRA LEONE MARITIME ADMINISTRATION It was observed that there is need for the review of the Act in order to assess its adequacy in regulating the administration taking into consideration modern and emerging trends. The board should engage the relevant stakeholders on the reviewing of the SLMA Act. 62 POLICIES It was identified by the team that, most of Policies that govern the operations of maritime are under review or are yet to be developed. Such policies include;  National Maritime policy  Maritime Shipping policy  Human Resource Policy  Debt Management Policy  Fuel and Fleet policy The Board should ensure that all Draft policies are being finalized and approved which will serve as a working document of the Administration . THE MANAGEMENT BOARD 63 COMPOSITION OF THE BOARD The Previous Board of the administration has been dissolved. The team identified that the board constitute only the Chairman, other members of the Board were yet to be appointed, and as a result no board meeting has been held. There is an urgent need for a complete Board of the Administration that will seat and decides on issues of the Administration. 64 BOARD REMUNERATION The team identified that, Board members receive monthly remuneration and allowances The representatives from ministries are permanent employees who receive salaries in their Ministries and were also receiving monthly salaries from the Maritime Administration. This is seen as Double Dipping of resources The relevant stakeholders should be engaged in order to review the allowances and remuneration of the Board. Board members who are representatives from the above MDAs should only receive sitting fees and not monthly salaries as they are already receiving salaries in their respective MDAs. According to best practice, all Board members receive sitting fees and not monthly salaries because they are not full time employees.

35. 2019 SLMA SYSTEMS REVIEW REPORT 35 TOTAL REVENUE COLLECTED FOR 2016- 2018 AS PER QUICK BOOKS RECORD Table 1. NO. REVENUE ST REAMS 2016 2017 2018 2019 1 . International Shipping 2. Freight levy 33,790,494,667.31 29,618,841,167.42 38,715,181,509.20 3. Boat Licenses 4. Seaman Discharge Book 5. Annual tonnage tax 430,370,000 384,000,000. 519,000,000.00 6. Rentals 7. Bidding fees 8. Sale of Life Jacket 9 Sale of scrap Vehicles 10. Coxswains license 11 Annual Registration Charge 338,760,000 386,011,400.00 727,650,000.00

123. 2019 SLMA SYSTEMS REVIEW REPORT 123 nt on Audit queries. 2. There should be an approved Internal Audit Manuel which is to be used as a guide in undertaking Internal Audit function.  An approved Audit Manuel produced HIGH No Internal Audit Manuel 100% achievement in producing an Internal Audit Manuel  physical verification of Internal Audit Manuel Available technical & professional team Management and officers responsible. 3. All goods procured by the Institution should be verified by the Internal Audit before stored or for further distribution to the responsible units, stationed or departments. HIGH Not all goods procured are verified by the IA 100% verification of goods  Delivery notes  Store ledgers 4. Before undertaking post Internal Audit, an audit plan should be prepared and approved by management.  An approved Internal Audit plan M No Audit plan presented to the team 100% compliance  physical verification of Approved IA plans Available technical & professional team Management and officers responsible. 5. Management should ensure an Audit Committee is established.  The appointmen t of a robust Audit Committee HIGH Minutes and names of Audit Committee members were not presented to the team 100% achievement in setting up an Active Audit Committee  Minutes on Meetings of the Audit Committee  List of Audit Committee members Available technical & professional team to set up an Audit Committee. Managem ent and Board 6. Management should ensure that for any activity to be carried out a proposal should first be development with all supporting documents and should be approved before the activity is undertaken  No. of approved proposals HIGH No activity or project proposals developed  100% Compliance  physical verification of approved proposals  implementatio n reports on activities Available technical & professional team Management and officers responsible.

69. 2019 SLMA SYSTEMS REVIEW REPORT 69 Table 4 LIST OF ADMINISTRATION FLEETS NO. DATE OF REGISTRATION FLEET NO TYPE /MODEL REMARKS 1. 14/3/14 AJH607 Toyota Land Cruiser Operational 2. 23/9/16 AMC657 Toyota Land Cruiser Operational 3. 25/4/14 AJH 828 Toyota Hilux Pool vehicle 4. 25/4/14 AJH829 Toyota Hilux Pool vehicle(maintenance ) 5. 25/4/14 AJH830 Toyota Hilux Maintenance 6. 14/2/13 AHV112 Honda XL Maintenance 7. 14/2/13 AHV118 Honda XL Maintenance 8. 10/10/12 AHJ688 Honda XL Maintenance 9. 20/10/16 AME577 Honda XL Operational 10. 20/10/16 AME569 Honda XL Maintenance 11. 10/10/12 AHJ690 Honda XL Maintenance 12. 24/10/16 AME615 Honda XL Maintenance 13. 10/10/12 AHJ689 Honda XL Maintenance 14. 23/7/18 AOG409 Honda XL Operational SEARCH AND RESCUE FLEET 15. 2010 SAR 1. BOAT(14m) On cradle for maintenance (7/8/15) 16 . 7/07/15 SAR2. BOAT(12.75m hull beam =3.50m) On cradle for maintenance (13/7/16) 17 . 7/07/15 SAR 3. BOAT(12.75m hull beam 3.50m) Loaned to SLPA 25/4/16 18 . 7/7/17 FC 1. BOAT(5.50M) Cradle for maintenance (25/7/17) 19 . 7/7/15 FC 2. BOAT(5.50M) Operational stationed in Bonthe 20 . 7/7/17 FF 1. BOAT(7.20) Operational ,stationed at government wharf Findings MAINTENANCE ON FLEETS From table above, the Administration maintains various fleet such as vehicles, bikes and Boats which are used for office administration, search and rescue fleets.

124. 2019 SLMA SYSTEMS REVIEW REPORT 124 Appendix C: PROJECT/ACTIVITY PROPOSAL TEMPLATE PROJECT/ACTIVITY TITLE IMPLEMENTING PARTNER ACTIVITY/PROJECT LOCATION DURATION IMPLEMENTATION DATE(S) TARGET GROUP/INSTITUTION FUNDING PROJECT /ACTIVITY PROPOSED BUDGET Activity Code PROJECT /ACTIVITY BACKGROUND PROJECT/ACTIVITY CONCEPTUAL FRAMEWORK OBJECTIVES THE BENEFICIARIES STACKHOLDERS PROJECT SCOPE &METHODOLOGY WORKPLAN PHASE(S) INDICATIVE ACTIVITIES INTENDED OUTPUT TIME-FRAME RESPONSIBLE ACTORS BUDGET Activity Item No. of days/Qty No. of staff/participant Unit cost (Le) Total cost (Le) OBJECTIVE INPUT INDICATORS OUTCOME GOAL