5. ii administration and management. It is recommended that the University engages MOF to regularized staff salaries as obtained in other universities with immediate effect In addition to the above, further findings and recommendations are summarized as follows:

1. ACRONYMS ACC Anti-Corruption Commission FBC Fourah Bay College HR Human Resources KPI Key Performance Indicator MMCE Milton Margai College of Education MMCE T Milton Margai College of Education and Technology MMTU Milton Margai Technical University MOF Ministry of Finance MOU Memorandum of Understanding NLe New Leone PFM Public Financial Management SLRSA Sierra Leone Road Safety Authority TEI Tertiary Education Institute TTD Teacher Training Certificate TEC Teachers Education Commission

33. xxx 4.5.2 Students Concern About some lecturers ineffectiveness and inefficiency The team observed through an interview with students that there is no mechanism where students can monitor lecturers’ attendance in class and also their effectiveness. Also they expressed their concern about some lecturers who are Not-Fit-for purpose and are not providing the required standard of teaching. Develop procedure to ensure feedbacks from students on the teaching methods and the punctuality of teachers in classroom. The University should try to improve on it method of teaching and expose the students to modern facilities as we are now in a competitive world. The University authority should consider the findings and take appropriate actions in order to maintain the standards required of a University and also a lecturer to be able to meet the qualification requirement of a University Lecturer. Most of them graduated from the polytechnic status to that of the University without meeting the prescribed requirement as a lecturer in a university.

62. 29 4.3.2.3 Recruitment Findings - Even though, the Polytechnic and University Acts made mention of recruitment, there is no recruitment policy for recruiting both academic and non-academic staff of the university. - It was also observed that, based on the need for the university to have a Medical Doctor, the HR Manager made a request for his recruitment but however, he was not part of the recruitment process. Implication - The absence of a recruitment policy implies that recruitment may be done based on discretion. - Failure to allow the HR to carry out her duty represents the usurping of her responsibility and decreases the possibility of recruiting the most fitted employee for the job. It may also implies that the recruitment was done based on the personal interest of those that did the recruitment. - With the current hierarchy, it appears as if the HR has the ultimate approval to recruit and not the Deputy Vice Chancellor. Recommendation - The HR department should develop a sound policy on recruitment which will guide the department on its recruitment processes. - The court should investigate the recruitment of the Medical Doctor and report the outcome of the investigation be forwarded to the Anti-Corruption Commission for action(s).

42. 9 The university presented a report titled " Report on the Disciplinary sub-committee of court to investigate the alleged cases of sexual harassment of female students, receiving favours for change of grades and given of undue advantages to some students by some lecturers dated 18 Nov 2022 " However, from the report we noted that Mr. Bah was a witness and was not subject to any investigation. Furthermore, from the report we noted that all due processes were followed. These are names of staff who were dismissed as recommended in the report 1. Mr. Idrissa Bartholomeh Sesay - Dermination 2. Mr. vandi Gamanga - Dismissed 3. Mr. Mustapha Kanneh - Dismissed 4. Mr. Emmannuel Anthony - Dismissed 5. Pastor Benson Momoh - Dismissed 6. Mr. Koyama Borbor Sellu-Terminated 7. Olaimatu Rowe - Rusticated for one year and re-admission subject to review 8. Mr. Daniel Festus Bowie, Mr. Musa S Koroma and Mr. Saidu Koroma be reprimanded 9. Mr. Frank Kabu banned from supervising any examinations for three years and administrative action instituted by the MMTU administration. Those who were reinstated include: 1. Mr. Alpha Bilal Sesay 2. Miss. Mariama Beatrice Kangbai 3. Mr. Alie Kargbo Implication Nepotism and tribalism exists because people who are in a position of power or influence want the best for their friends and families and tribesmen to the detriment of deserving others. One of the negative consequences of workplace is increased in employee turnover. This is because employees do not feel appreciated, and there is a significant drop in employee satisfaction. This prompts them to change jobs in search of better opportunities where they will be appreciated for their efforts Recommendation

18. xv reserved for the principal’s use while staff and students struggle on public transport to and from lecture/work. In addition it was alleged that five college vehicles assigned to the principal and family’s use at the expense of the college. purchase and utilization of University vehicles Similarly there was no policy in place which obligates the provision of transportation for staff and students. buses were purchased to provide transportation for staff or students let it so be stated and used.

44. 11 Transport allowance Medical allowance Annual Leave Allowance Clause 9 provides that TEIs shall pay all other allowances due their workers from their subventions received from the Government and from own source revenues collected. The other allowances according to the “Revised harmonized conditions of service for senior supporting staff of polytechnic and teacher training colleges in sierra Leone 2016 -2018” includes: Child Education Allowance.....................................180 Risk Hazard Allowance...........................................100 Cost of living Allowance..........................................30 Prof. Allowance.............................................300/250/150 Car allowances....10% of basic salary RESP/H/SHIP Allowance.............................. For Junior/Intermediate staff the other allowances are as follows: Child Education Allowance.......................................60 Dirty work/risk Allowance........................................50 Furthermore Clause 10 provides that TEIs shall pay the basic salary, allowances and other payroll costs of all its workers, designated as associates, from their subventions received from the Government and from own source revenues collected. When the review team enquired from Director of Finance if the allowance payment obligation were being honored, she responded in the affirmative and presented monthly other allowances payment schedules for the staff. The review team observed marked delays in the payment of these allowances. The admin attributed these delays to the delays in the payment of subvention and that of non-payment of grant-in-aid subsidies. However, payment vouchers examined showed that backlog allowances have been paid. Implication Delay in payment of allowances is detrimental to the moral and motivation of lecturers which will affect teaching and learning process. It creates suspicion and tension resulting in the deterioration of the administration–lecturer relationship. Recommendation The University should ensure all outstanding allowances are paid.

38. 5 Without a strategic plan that includes concrete quantifiable, measurable goals, you have no way to measure success, and demonstrate results, value and performance thus undermining accountability. Recommendation The university should expediate the development and the operationalization of the strategic plan. The components of strategic plan should include: Foundational information (an institution’s mission, vision, values) What your institution wants to achieve (goals, strategic issues, objectives, etc.) How your institution will achieve its goals (strategies, tactics, actions, etc.) How your institution will measure success (metrics, KPIs) Management Response The Process on going 4.1.5 Academic Plan , Finding Academic planning glossary in higher education (also known as educational master planning or academic master planning) is planning that outlines a university’s overall academic goals and how those goals will be met. Academic planning identifies long-term and short-term objectives to match the mission of an institution with the needs of students. The review team observed that there was no consolidated formal academic plan in place but however the review realized that there are individual faculty and departmental academic plan. Implication Without a comprehensive academic plan it becomes difficult to match its academic offerings with the needs of learners, to maintain efficiency and accountability. It makes it difficult to align academic targets with decisions made on the budget, IT planning etc. Recommendation The University should develop a consolidated Academic plan. Academic planning should indicate: Who is the intended student? What programs and services are needed to serve that student adequately and appropriately? What image or “brand” does the institution wish to project to the student? How will the institution know it is successful? These decisions should be documented in an academic plan. Management Response

54. 21 4.2.12 Conversion of Concrete Blocks For the Construction Of perimeter Fence to Personal Use. Allegation: It was alleged that 5000 concrete bricks meant for the construction of the perimeter fence was converted to build the principal’s personal house at Bathurst village by Brext Construction Company. Finding In interviews with the Principal and other Senior Officers of the university, it was stated that the bricks in questions were actually donations made by the Principal at the time when there was a massive threat of encroachment by the community on the university Land. This was done in order to build a perimeter Fence to protect the Land of the MMTU Goderich campus. Furthermore, the fencing of the Goderich Campus did not take place at that time and some of the blocks were moved to Construct the perimeter fencing at the Congo Cross campus whilst also some were used to construct a generator house at the Brookfields campus However, the review team could not establish whether the donation of the bricks was converted to the personal use of the principal or the bricks in question were donations made by same. There was no evidence of recording of the donation to show receipt and issue. Implication The lack of records and clear policy on donations undermines transparency which facilitates suspicion and lack of trust. Recommendation All donations especially those from within should be done in a very transparent manner and properly documented. The university should develop and operationalized a comprehensive policy on the management of donations. The university should clearly state the protocol of receiving and acknowledging donations, utilization and accounting for the donations. Management Response The Administration has a draft policy on donation. No blocks were ever taken by anyone in the Administration.

64. 31 Implication - The absence of a well-crafted performance appraisal form will give rise to incidences in which staff will be rewarded arbitrarily and inappropriate training accorded staff Recommendation - It is recommended that a well-structured performance appraisal form be developed and implemented to adequately inform HR decisions on rewards, development and training of staff of the university. 4.3.2.5 Staffing in the HR Department <<,, Findings - It was observed that there is only one HR staff in the department. Though a request for the recruitment of two staff has been submitted, taking into cognizance the workload of the HR and the other two campuses that needs HR staff. The review team observed that, given the nature and volume of HR work at the Goderich campus and the other two campuses (That is, Brookfields and Congo Cross), The two additional HR staff request will not be enough. Implication -The inadequate HR staff in the university will result in the low performance of the Human Resources Department in the achievement of the university’s objectives. Recommendation The team recommends that, three HR staff should be recruited to effectively ensure that HR functions in the three campuses are effectively and efficiently performed. One HR staff each stationed in Congo Cross and Brookfields Campuses and an other to assist the Human Resources Manager at the Goderich campus. 4.3.2.6 Staff Attendance Finding The university management in an effort to tackle absenteeism, lateness and truancy instituted a biometric system of registering staff attendance at work in all campuses. However, the boimetric system is no longer working to monitor the attendance of workers to work. Implication - Lack of Biometric system of staff attendances in the other campuses limit the effective monitoring of staff attendance at work - With the absence of staff attendance monitoring reports, disciplinary actions maybe discretionary. Recommendation - Monitoring of staff attendance should be carried out across the three campuses uniformly.

67. 34 4.3.3.3 Procurement of Works Finding The review team observed that the works are mainly acquired from in-house; namely the engineering departments. For example, the renovation of the Great Hall. It was observed that there is no clear process by which these contracts are awarded to the in-house providers. The review team did not see any project document or proposal or work break down structure or Contract(s) issued (including budget, TOR) Implication Lack of effective mechanism to manage in-house projects will hinder service delivery and accountability. Recommendation All works done in-house should be properly planned, managed and reported. A project document should be developed with clear terms of reference, work breakdown structure, clear key performance indicators, budget and monitoring and evaluation mechanism. All procurement done should follow all procurement laws and regulations. 4.3.3.4 Contract Management Processes Contract management is the process that ensures that both parties to the contract meet their respective obligations as efficiently and effectively as possible, mitigating risk and delivering the required business and operational outputs. There are three to five stages in the contract management process (changes and/or disputes may not occur): monitoring and control of contract performance managing contractual changes dispute resolution financial management and payment contract completion. Finding The review team observed that there is no developed contract management process of goods, services and works in place including monitoring and evaluation. Implication Without defined contract management processes, you may create a contract that inadvertently breaks a law. Without having the proper contracts with vendors that address potential risks, including those associated with incorrect, incomplete, and outdated data, your business’s risk exposure is increased. Recommendation The university must ensure that there is a mechanism in place to properly manage all procurements.

70. 37 Without an asset management plan the university cannot properly manage its asset and the accompanying risks. Failure to present report undermines transparency and accountability in the Estate Department. Recommendations The university should develop an Asset Management Plan. A good Asset Management Plan will: Set out how building work and maintenance will be prioritised Identify all policies and procedures related to the estate describe the decision-making arrangements, reporting structures and responsibilities make sure that activities have a specific purpose - for example, making sure that all operational activities are undertaken to achieve a known outcome and do not waste resources ensure effective co-ordination and management of all estates activities bring together all land and buildings related data. It should reference all land and buildings (assets) in the estate. The estate department should prepare and present annual report to management. 4.3.4.3 Upkeep And Maintenance Finding The University’s repairs and maintenance is supervised by the estate officer. However, the review team discovered that there was no maintenance policy used by the unit. Also, budget allocations for repairs and Maintenance were not available, poor records management and no repairs and maintenance report. The processes and procedures involved in undertaking these activities were not clearly defined and structured. Implications Budget allocations serve as a guide in expenditure management and also, spendings are been guided accordingly. Without an approved budget, the University will suffer an abuse as monies will be expended frivolously without the necessary procedures and the documentary evidences. Therefore, this will lead to an economic loss to the institution as it’s couldn’t monitor it pattern of spending on various maintenance activities on buildings, bikes, vehicles, generator and other assets. Also, the absence of a maintenance policy can lead to leads to an asset been stolen or exchanged during the process of repairs and maintenance. Therefore, the control and management of assets can only be effective and efficient if its required policies are been implemented. Recommendation The university should develop and operationalize maintenance policy/manual for all its assets.

52. 19 The University takes the recommendations of the Review Team in good part. Since the University is in the process of doing recruitment, that issue will be addressed. The holders of such positions will have to fulfill the conditions stated in the Universities Act. 4.2.10 Donations Allegations: It was alleged that donations of toilet materials and five thousand pounds sterling from the Alumni of Milton Margai for the rehabilitation of student hostels at the college campus were misappropriated. It was further alleged that five 10 thousand liter water tank donated to the University installed at the Resource Center have all been carted away by the principal to his Bathurst village house. Finding The review team observed that records in the store indicated that the donations of the toilet material were delivered into store and recorded in the stores ledger. With regards to the water tanks, the estate officer informed the review team that contrary to the allegation, it was four 5000 liter water tanks that were donated and have been installed in various locations within the Goderich Campus. The installations were verified by the review team. In general, it was further observed that the university lacks adequate mechanism to receive and account for donations. There was no evidence of donation register to record items donated to the university and neither a policy to guide the utilization of such donations. . Implication The lack of policy or guidelines to receive and account for donations will lead to discretionary decisions which create opportunities for the misappropriation of donations. Recommendation The university should develop and operationalized a comprehensive policy on the management of donations and to develop a donation register The university should clearly state the protocol of receiving and acknowledging donations, utilization and accounting for the donations. The receiving of donations should be done in a transparent manner. Management Response The Administration is pleased to note that the Vice Chancellor and Principal never converted any gift meant for the institution. The Administration is requesting that it be made clear in the report. The Administration has drafted a policy on donation but needs to go through the University Court for approval and subsequent roll out.

53. 20 The Administration has a draft policy on donation. No blocks were ever taken by anyone in the Administration. 4.2. 11 Lease of University Land Allegation: It was alleged that the university Leased portion of its land to Sierra Leone Roads Safety Authority (SLRSA) without approval from Council and payment of le 2 billion old Leones was not accounted for. Finding The review team noted from discussions with the Principal and also with an evidence of a document dated 24th June 2020 signed by the Principal with an approval from the Council that there was an agreement with the Sierra Leone Roads Safety Authority (SLRSA) or the use of the land for the parking of impounded vehicles. The review team however examined documents for the payment of the lease in tranches with a deduction of tax. The team could not verify the payment of the tax after deduction to the relevant authority as a copy of such receipt was not provided as an evidence of payment. Also, the team did not see any policy on the lease or disposal of land that sets the processes and procedures for such activity. Generally the university lacks policy or guidelines for lease or usage of land property. Implication Without evidence of receipt for the payment of tax after deduction to the appropriate institution thereby contravenes the provision of the law. Recommendation The university should develop and operationalized a comprehensive policy/guideline on the lease of its land property and all provisions in such policy 0r guideline should be strictly adhering to. The university should review and regularize all current lease agreements. it should ensure that every lease is clearly documented in an agreement and all the terms and conditions of all the lease agreement including payment obligations are strictly adhere to. Management Response The University takes the recommendations of the Review Team in good part but wish to state that the amount in question was Le1.1 billion and not 2 billion as alleged. The Administration is suggesting that the review team cautions whistle blowers about peddling false stories about authorities of the Universities as such allegations when sent to the public cause long- lasting damage to the personality and reputation of the person accused wrongfully.

61. 28 With careful examination of clauses, policies and guidelines, the Review team observed that; - The operational manual and policies of the Human Resources Department are still in draft stage as they lack the necessary autographs that will give it the approval to serve as working documents. - It was also observed that some of these policies are crafted by the Human Resources Manager and or other staff and they are not well crafted. The Policy lacks certain provisions concerning the management of staff of the University, especially provisions such as career counseling, training and development, orientation and induction e.t.c. Implication -Lack of essential policies/clauses and guidelines invalidate the document to serve the purposes for which they are crafted. - Drafting a policy that you will have to implement will result to biasness. This is a case in which the drafter of the policies will tend to incorporate texts that will be to his/her advantage. - The presence of gaps in these working documents poses the challenge of making decisions which can sometimes be based on discretion. Recommendations - The University should expedite the finalisation of the Human Resource handbook containing comprehensive policies of the Human Resource management aspect of the University. This has to be communicated to all staff of the University either in form of sensitization or copies distributed to each staff member. 4.3.2.2 Human Resources Strategy Finding - A Human Resources strategy directs the course of action or inaction that it takes within three to five years period. It ensures that the HR department remains focused on delivering professional and enabling HR services that are aligned to the strategic priorities as outlined in the Strategic Plan of a university. After an interview with the HR by the review team; it was observed that the HR department does not have a strategy to direct her pathway to achieving the overall objective of the University. Implication - The absence of an HR strategy will militate against the achievement of the objectives of the University and may represent poor leadership. - It will disengage, demotivate staff and makes development and reward non-existent. Recommendation - It is recommended that a well crafted HR strategy be developed to direct the pathway the HR department should take so as to contribute immensely to the achievement of the goal of the university.

73. 40 goods. For example goods supplied are sometimes recorded on A4 paper without securitized characters. This could be easily altered or disposed of. Implication Lack of proper records in a securitized forms and format will create room for misappropriation of goods in store. Recommendation The university should ensure that store records are in forms and formats with security features that make it difficult to alter and enhance audit trail. 4.3.5 Fuel And Fleet Management 4.3.5.1 Policy on fuel and fleet management Finding The review team observed that there is a policy in operation for the management of fuel and fleet but the provisions in the policy are not followed as fuel allocation and utilization is mainly discretionary. The process of allocating vehicles for operations is not clear and established. Buses procured are parked with no clear guide as to their usage. Implication Lack of policy to regulate fuel and fleet management will lead to discretions andabuse. Recommendation The University should develop policy on fuel and fleet management. The policy should clearly processes and procedures in allocating fuel and vehicles and accounting for the same. 4.3.5.2 Storage of fuel The review team realized that fuel is withdrawn from the fuel stations and then stored in jelly cans and subsequently issued to vehicles generator. Implication Storing fuel in jelly cans is vulnerable to corruption opportunities. Recommendation The university should ensure that fuel for vehicles and motor bikes are left with the petrol stations and only supplied directly to vehicles and bikes upon presentation the necessary approved request.Minimal amount should be keep for generator usage. 4.3.5.3 Monitoring generator and fleet utilization The review team observed that there is no effective mechanism in place to monitor generator and fleet usage. Though log books are available they are not been used by the drivers.

39. 6 No Management response 4.1.6 Annual Work Plan Finding The key role of the Annual Work Plan is to plan activities aimed to achieve the strategic objectives at a more detailed level. The strategic Plan is implemented each year through annual work plans. Annually select specific activities under each goal for the university-wide focus. The review team observed that no annual work plans were developed to guide the operations of the university towards achieving strategic objectives. Implication Lack of annual work plan undermines measuring performance and accountability. Recommendation It is recommended that annual work be prepared in line with the annual budget and strictly adhered to it. Any deviation must be duly justified and authorized. All unauthorized deviation must be investigated and appropriate action taken. Management Response The Process ongoing 4.1.7 Annual Report and Annual Audit Finding The University Act requires the university to be audited annually by Auditor General. The review team noted that the university is usually audited annually and there were annual audited financial statements to the effect. The review team also observed that the university is required to prepare and present an annual report together with the audited financial statement to TEC. However, there was no evidence of such annual report. Implication No submission of annual report to TEC will undermines measuring performance and accountability. Recommendation The university should write and present its annual report to the TEC as mandated. In this regard, all departments should be writing quarterly reports which will then be consolidated into the annual report. Management Response

49. 16 campus. It was during that period that the issue of the BADIA project came up which also included the rehabilitation of the hostels. The Administration did not want to allocate the students and ask them to vacate when the project starts. We explained to the Students Union Executive why the hostels were not available in the circumstance. At a well- attended general assembly meeting with students the matter was discussed in depth and the students agreed to seek accommodation outside campus whilst the rehabilitation was going on. The Administration has no control over the start date of the project. Now that the project has been signed and the commencement date has been announced, it is hoped that rehabilitation of the hostels will be among the first facilities the contractor would address and make them available to students. 4.2.7 Skills Development Funds Allegation: It was alleged that funds for the skills development project written by some lecturers cannot be accounted for. Finding In an interview with the Director of research and planning, the review team noted that the skills development project is funded by World Bank through the ministry of Tertiary Education. He intimated that the project concept was developed by the Directorate of Research and Planning and a consultant with input from the Dean of Faculty of Tourism and Hospitality. The review team observed that the implementation of the project is solely managed by an established project management team headed by Dr Alhaji Abraham sankoh who is the Director of research and planning. This is in line with best practice in project management. To verify whether the project is been implemented, the review team examined various project documents including: Minutes of the presentation of the skill development fund project first report. Curriculum review workshop/training reports and formats for various programs Reviewed Curriculum developed Consultancy reports on harmonized manual for adult literacy Short term development programs Course structure, descriptions and templates. Whilst the review team observed successes in deliverable such the review of curriculum, there are marked delays in other activities. The project which is supposed to be a two year project has gone beyond its 2yrs life span. Implication Delays in the project implementation will lead to increase cost and accountability challenges.

56. 23 Implication Adherence to procurement rules ensures value for money and prevents wastage of needed resources. Recommendation It is recommended the University should continue to follow the due process in all future procurements according to the laid down laws and regulations. Management Response The University is happy to note the conclusion reached that there was compliance with procurement rules and procedures. The University will continue to comply with laid down procurement rules and regulations. 4.2.15 Assigned University Vehicles to the family of the Principal Allegation : It was alleged that three brand new buses purchased are reserved for the principal’s use while staff and students struggle on public transport to and from lecture/work. In addition it was alleged that five college vehicles assigned to the principal and family’s use at the expense of the college. The review team observed that only two vehicles were officially assigned to the principal and also others were assigned to the vice principal, Director of Finance and the Registrar. It was also realized that three buses were parked and have not been assigned for official use. No policy/ guideline were available to the team on the purchase and utilization of University vehicles. Similarly there was no policy in place which obligates the provision of transportation for staff and students. Implication The lack of policy on the use of office vehicles will create room for abuse. The Continuous parking of the buses will cause wear and tears. Recommendation The university should develop a policy on vehicle allocation and useage. These vehicles must be operated in accordance with this policy. All procurements are done to address specific needs, therefore the university should specify the need for which the buses were bought and be used for that purpose - if the buses were purchased to provide transportation for staff or students let it so be stated and used. Management Response

66. 33 The review team also observed that there were deviations from procurement methods stated in the work plan without evidence to show that the due process was followed to make such changes. Implication Lack of proper and accurate needs analysis and planning in developing the annual procurement plan will lead to wastages. Purchases that are made outside the defined procurement process fall under dark purchasing. Such uncontrolled spending can ultimately be expensive for businesses. When items purchased cannot be justified using capital outlay or material inventory, the resulting loss of revenue and control is a significant challenge for organizations of all sizes to tackle. Recommendation The procurement process should start with an effective needs assessment mechanism whereas all the departments and campuses should submit their needs after thorough analysis. These individual needs will then be compiled into the annual procurement plan after scrutiny by procurement committee and management. All procurement plans should be submitted to NPPA for no objection and approval. All approved annual procurement plans should be strictly adhered to and any required changes should be justified and approved and such process should be properly documented. 4.3.3.2 Annual Procurement Report Preparation of an annual procurement report is mandatory under the procurement laws and regulations of Sierra Leone. A procurement report allows an organization to demonstrate how its procurement activities deliver value for money, contribute to the realization of its broader goals and objectives, and provide a panoramic snapshot of the effectiveness of its procurement strategy. Finding The review team observed that the University does not report on it procurement activities annually. Implication Failure to report on procurement activities makes it difficult to keep track of procurement activities, detect errors and frauds and other challenges in the procurement processes. It undermines transparency and accountability. Recommendation Documenting a procurement strategy and establishing a review process will help with strategic planning; increase transparency and visibility; provide a better basis for engagement and remove unnecessary inconsistencies. The University should prepare and publish an annual procurement report disclosing how its procurement activity has complied with its published procurement strategy and plan.

71. 38 4.3.4.4 Asset Register It was observed that the university does not maintain a comprehensive Fixed Asset Register and proper coding of Assets. The Fixed Asset Register is very important as its shows Asset acquisition and Disposal at any given period. Implication The absence of a Fixed Asset Register leads to Assets owned by the University to be exposed to theft and other abuse. Recommendation The university should develop and maintain a comprehensive fix asset register and should be regularly updated. 4.3.4.5 Fixed Asset Disposal Finding Fixed Asset disposal forms a major part of Asset management and controlled. However, the review team discovered that there is no policy on disposal of fixed Asset at the Milton Margai Technical University. Implication These have an adverse effect on the university as its expose the Asset to wrongful disposal and conversion for personal use. This will cause an economic loss to the Institution as well. Recommendation The University should develop and operationalize an asset disposal policy. 4.3.5 Store Management 4.3.5.1 Store Management policy/Manual Finding The review team observed that there is no stores management policy or manual in operation. Implication Lack of manual to guide stores management will lead to discretion which could be abuse for selfish gains. Recommendation The university should develop and operationalize a stores management manual in line with government policies and best practices pertaining to store management.

6. iii HIGHLIGHTS OF FINDINGs AND RECOMMENDATIONS HIGHLIGHTS OF ALLEGATIONS OF CORRUPTION OF THE POLYTECHNIC ADMINISTRATION Allegation Findings Recommendations Illegal Dismissal: There were illegal dismissal of staff members at the university The review team noted that due processes were followed from the interview with HR as terminations of staff were done with the council’s approval. A report by investigation committee on alleged cases of sexual harassment, favor for change of grades and giving undue advantage by some lectures was examined to support her claims. These are names of staff who were dismissed as recommended in the report 1. Mr. Idrissa Bartholomeh Sesay - Termination 2. Mr. Vandi Gamanga - Dismissed 3. Mr. Mustapha Kanneh - Dismissed 4. Mr. Emmannuel Anthony - Dismissed 5. Pastor Benson Momoh - Dismissed 6. Mr Koyama Borbor Sellu - Terminated 7. Olaimatu Rowe- Rusticated for one year and re- admission subject to review 8. Mr. Daniel Festus Bowie, Mr. Musa S Koroma and The dismissal of academic staff must be governed by University Statutes and other labor laws. Laid down procedure and policy must be followed for every dismissal. The dismissal process must be carried out in a fair and transparent manner. Mechanism must be established for affected staff to appeal. The university court should review all contested dismissals (if there are any and follow a laid down redress mechanism) and come up with a report one month after the launch of this review report.

35. 2 Interviews were conducted with students, lecturers and workers of the University. to be able to identify weaknesses in their welfare and also the academic challenges the students are facing. A desk-based review was conducted to be able to analyse documents and also carried out internet research on best practices that would be acceptable in the University standards. A well-designed questionnaire was administered that led to a thorough understanding by the review team, of the operations of the university Relevant documents were requested and examined. These included Audit Reports, Organogram, fleet records, fuel records, records, stores records, and sites visited. 4.0 FINDINGS, IMPLICATION AND RECOMMENDATIONS 4.1 GOVERNANCE STRUCTURE 4.1.1 Upgrading to a Technical University Finding The Milton Margai College of Education and Technology as was previously called was upgraded into a Technical University in order to provide technical skills development to help students achieve the highest qualification in technical education from an accredited University. Consequently as the result of the transformation, some staff were laid off to make way for the new structures with the required personnel as prescribed by the University Act of 2021. The review team however observed that there was no report on university transformation by TEC and university transformation committee on stock taking of the status of the polytechnic at the end of its existence to determine its assets and liabilities. No transition report was presented to the Review Team for examination or review in order to identify lapses for any corrective action. Implication Any unplanned change process will generate anxiety and dissatisfaction with fears that the conversion of polytechnics to technical university may not yield the desired outcome. Failure to properly manage the change will create room for misappropriation of funds and assets. Recommendation It is recommended that a proper stock taking of the status of the polytechnic to be done as at the end of its existence to determine its assets and liabilities. The transition must be documented to provide details of lessons learnt especially on issues of accountability and transparency. In this regards a report on the transition should be presented for a review by the team Management Response  MMTU is a nascent University having come into existence barely two years ago.

58. 25 4.3.1.2 Financial Manual Finding The review team observed that there is a finance manual in use to guide the management of finances but the manual is not been fully followed. For example the manual calls for the establishment of a budget committee to guide the budget process- this has not been implemented. Implication Lack of compliance to the financial manual increase the risk of financial losses and internal control breaches. Recommendation The university must ensure strict adherence to finance manual and statutes. 4.3.1.3 Regular Financial Review Finding An essential component of financial management is a regular financial review of activity to identify errors, anomalies, fraud, potential compliance issues, and significant budget variances. The overall objective is to contain risk to the university by determining if transactions are accurate and appropriate. Regular reviews provide an important check that funds are used appropriately to achieve unit objectives, that funds governed by external restrictions or university designations are appropriately utilized, and that amounts posted are reasonable to expectations. The review team observed that monthly financial reviews are not conducted. Implication Failure to conduct regular financial reviews or transaction reviews increases the risk of error or fraud going undetected. Recommendation It is recommended that the financial manager should perform regular (at least monthly) financial review of the University. Then research, validate, and when necessary, correct any issues that may arise. Sometimes issues may require further analysis, at which point you should contact the relevant departments and University offices, including the Office of the Provost and the Office of Finance and Treasury. 4.3.1.4 Own Source Revenue Finding The following are the areas of revenue generation in the university 1. Fees and other charges 2. Lease of Land and properties

65. 32 - Monitoring report on staff attendance should be produced on a weekly, monthly, quarterly and yearly basis to inform management’s decision on staff attendance. 4.3.2.7 Condition of Services of University Workers Finding It was observed during the course of our review that the conditions of service for university staff remain the same since the transformation from the polytechnic to the University. The provisions therein do not meet university standard to cater for the welfare of its staff as compared to other universities that were transformed recently. Implication Lack of better conditions of service will de-motivate workers thereby causing ineffectiveness and inefficiency in service delivery. Recommendation The MMTU conditions of service should be changed to reflect the status of University condition of service so that there will be satisfaction among workers. The court should expedite the review of the conditions of service for better service delivery and this should be equated to other Universities Conditions of service around the country. 4.3.3 Procurement Management The Procurement team plays an important role in university business and they are responsible for the strategy and processes involved in the acquisition of goods and services to the university in a sustainable and financially viable way. They are important in ensuring that the university operates fairly and transparently within the law governing Public Sector Procurement, as well as within the University Financial Regulations. The team is also responsible for contract management driving value for money across all areas of university external expenditure. 4.3.3.1 Annual Procurement Plan The Annual Procurement Plan (APP) is the requisite document that the agency must prepare to reflect the necessary information on the entire procurement activities for goods and services and infrastructure to be procured that it plans to undertake within the calendar year. The procurement process begins with a needs analysis. You need to figure out what you need, when you need it, and at what cost, in order to run your University. Finding The review team observed that there is no mechanism in place to effectively conduct needs analysis. It seems that procurement plan is developed with little consultation with the departments and campuses. The review team observed that there was no evidence to show that the annual procurement plans prepared by the university were approved by NPPA as required by the procurement statute.

72. 39 4.3.5.2 Receipt-and-inspection-of-purchase The review team observed that there is no effective mechanism in place to conduct physical inspection and verification of goods supplied to store. The store manager informed the review team that he only receives what is brought to him with no prior knowledge/contract document from procurement department which will enable him to verify specifications, quality and quantity. Implication Lack of an independent mechanism to do physical verification when receiving good supplied to stores will makes it difficult to detect procurement fraud and enables misappropriation of goods in the store. Recommendation A committee comprising of the internal audit, representative of the requesting unit, procurement personnel and representation of management should be set up to witness the receiving of goods procured at the store. The committee will review all orders against the established specifications and quality standards and conduct “a three-way match” of the PO with the invoice and the packing slip/receiving document. If what was delivered does not meet the standards specified, completing a receiving discrepancy report should be part of their function. The procurement department should always furnish stores with the relevant documents with regards to supplies being delivered to store to guide the receiving process. These documents should include detailed description of the goods and quantity. 4.3.5.3 Office Furniture’s and Equipment Finding Office furniture and equipment are not delivered to store before been issued to end users The review team observed that office furniture and equipment procured are not delivered to store before they are issued to the end users. Implication Failure to store goods before being issued for utilization distort audit trail thereby making it difficult to confirm if the procurement were made in the first place or whether they were done according to terms of the contract. This is a recipe for corruption. Recommendation The university should recordall goods supplied to the university including donations are delivered to store and recorded before they are issued out on request for utilization. 4.3.5.4 Forms and records used at the stores Finding There seems to be systems in place to effectively manage stores. However, the review team observed intermittent deviation from use of prescribed forms and format to record receiving and issuing of

74. 41 Implication Lack of control will lead to abuse and misappropriation Recommendation The university should develop a mechanism to monitor the utilization of generators and fleet. In regards all generators, vehicles and bikes should maintain log books to record running time or/and distance, users, authorization, fuel consumptions, etc 4.3.6 Service Charter Finding It was observed that the review team could not see any erection of service charter in any location within and around the campuses Service Charter outlines the university firm commitment to offer quality service to students, staff, suppliers, partners, collaborators and the general public with whom the University interacts in the course of its core business. Even though brouches are given to students that state the courses offerred and the cost of those services but it is not sufficeint enough to provide information on other services offered by the University. Implication Without a service charter, the public will not be able to get information on services offerred by the University and its associated cost Recommendation The university should develop a Service Charter which should be erected in strategic positions within and outside the Campuses so that citizens, students and workers will get to know the services offered by the University and the channel of complaints from the public. 4.4.0 Internal Control Management System 4.4.1Audit Manual <, An Audit Manual is a tool that; documents internal audit policies and procedures, guides audit staff on their responsibilities, specifies audit approach and provides authorities to conduct effective internal audit. This is reiterated in Section 143(2) of the PFM-regulation 2018; which stipulates that public institutions should be run in accordance with the processes and procedures outlined in the internal audit manual and other guidance that the Internal Audit Department of the Ministry provides. Finding . The Internal Auditor presented to the team an Internal Audit Manual prepared by a consulting firm; ARVS partners which is still in its draft stage since 2018. Implication - The failure to finalized the audit manual suggest that, the Internal Audit unit does not have a legitimate working tool to carry out her functions and as such, denies the unit of its fullest authority to conduct audit.

3. 4. 3 General Review Of Practices And Procedures ............................................................................ 24 4.3.0 Management And Administrative Support ............................................................................... 24 4.3.1 Financial Management .............................................................................................................. 24 4.3.2 Human Resource Management .................................................................................................. 27 4.3.3 Procurement Management................................................................................ 32 4.3.4 Estate Management........................................................................................ 35 4.3.5 Store Management........................................................................................ 38 4.3.5 Fuel And Fleet Management............................................................................ 40 4.3.6 Service Charter ......................................................................................................................... 41 4.4.0 INTERNAL CONTROL MANAGEMENT SYSTEM ................................................................. 41 4.4.1 Audit Manual............................................................................................... 41 4.4.2 Audit Committee........................................................................................... 42 4.4.3 Annual Audit Plan .................................................................................................................... 43 4.4.4 Internal Audit Report and Reporting Line ................................................................................ 43 4.4.5 Responsibility of Internal Audit........................................................................ 44 4.5.0 Academic, Teaching And Learning Support ........................................................................... 45 4.5.1 Teaching and Learning ............................................................................................................. 45 4.5.2 Risk Assessmen.......................................................................................... 45 4.5.2 Students Concern About some lecturers ineffectiveness and inefficiency ............................... 46 5.0 CONCLUSION...................................................................................................46

8. v The Northerners: Mr. Bah was reinstated because he spoke highly of the principal in a meeting; Billal was exonerated . favour of individuals were done in line with recommendations of the disciplinary report. These are names of staff who were dismissed as recommended in the report 1. Mr. Idrissa Bartholomew Sesay - Termination 2. Mr. vandi Gamanga - Dismissed 3. Mr. Mustapha Kanneh - Dismissed 4. Mr. Emmannuel Anthony - Dismissed 5. Pastor Benson Momoh - Dismissed 6. Mr. Koyama Borbor Sellu-Terminated 7. Olaimatu Rowe- Rusticated for one year and re- admission subject to review 8. Mr. Daniel Festus Bowie ,Mr. Musa S Koroma and Mr. Saidu Koroma be reprimanded 9. Mr. Frank Kabu banned from supervising any examinations for three years and administrative action instituted by the MMTU administration. Those who were reinstated include: 1. Mr. Alpha Bilal Sesay 2. Miss. Mariama Beatrice Kangbai 3. Mr. Alie Kargbo and remedied. It is recommended that the university promote a culture of zero tolerance to tribalism and nepotism.

36. 3  There is a draft transition report that needs to go through the University Court before it is submitted to the various Ministries for possible actions. 4.1.2 Establishment of Governance Structure for the University Finding The governance structure enables the university to achieve its strategic aims, by ensuring that the university is managed and accountable to all stakeholders. The governance structure is comprised of a number of authoritative bodies, some of which include both University staff and external specialists. The term 'academic governance' refers to how the academic matters of the institution are governed. Typically, academic governance will cover matters such as student admissions, academic standards and academic quality. By contrast 'Corporate governance' is normally describes areas such as finance and estates. The university Act prescribed the governance structures that should be in place. Section 6 of the same Act provides that “The authorities of a University shall be – The Chancellor; The Vice-Chancellor and Principal The Pro Vice-Chancellor; The Deputy Vice-Chancellor The Court; and The Senate The Act further specified criteria or qualification for each authority together with mode of appointment and their constitution. The Review Team was informed by the Registrar that these authorities have been established. However, there is no evidence that all the committees or boards which are required for good governance and accountable have been established. These committees include the faculty board, board of examiners, campus standing committee, court and senate committee, etc. No evidence of such as minutes and resolution/regulations/standing orders to determine their effective functioning. Implication Having the necessary governance structure is essential to ensure checks and balances and ensure that power is not concentrated on few individuals. Recommendation

41. 8 8. Mr. Daniel Festus Bowie, Mr. Musa S Koroma and Mr. Saidu Koroma be reprimanded 9. Mr. Frank Kabu banned from supervising any examinations for three years and administrative action instituted by the MMTU administration It was also noted that lot of staff resigned for other jobs and records of thier resignation letters were made available to the review team. In an interview with some of those who resigned, the review team observed that some resigned as a result of the administration refusing to grant them leave of absence as they have taken other employment. However, the review team noted that those denied leave of absence did not meet the condition for the granting of leave of absence. Implication Dismissal will be unfair if the employer fails to follow the due processes in conducting an investigation. Recommendation The dismissal of academic staff must be governed by University Statutes and other labor laws. Laid down procedure and policy must be followed for every dismissal. The dismissal process must be carried out in a fair and transparent manner. Mechanism must be established for affected staff to appeal. The university court should review all contested dismissals and come up with a report one month after the launch of this review report. Management Response The University is pleased to note that the Review Team did not find Prof. Philip John Kanu guilty of any wrong doing as alleged. In this connection, it is the considered view of the University that the recommendations are not in tune with the findings as due processes provided for in the Universities Act 2001 and the Terms and Conditions of Service were followed. 4.2.2 Nepotism and Tribalism ALLEGATION: Similar to the preceding paragraph it was alleged that six people were accused of various wrongdoings. Of the six, the two Northerners were exonerated and the rest who were Southerners/Easterners were dismissed: The Northerners: Mr. Bah was reinstated because he spoke highly of the principal in a meeting; Billal was exonerated. Finding The HR Manager informed the review team that due processes were followed. All the six defaulters were interviewed and thoroughly investigated by the Disciplinary Committee and the dismissals and reinstatements were based on evidence presented and the recommendations of the Disciplinary Committee.

45. 12 It is also recommended that the University should endeavor to effectively forecast and budget for payment of allowances to avoid future incidences. The University should enhance its own source revenue generation drive to meet its budgeted obligations. Management Response The University is happy to note the findings of the Review Committee that this allegation was unfounded. The University has in the past and will continue in the future to endeavor to pay these allowances even within the context of the severe budgetary constraints the university is experiencing. 4.2.4 Lecturers made to pay for training/capacity building after transformation completed: Allegation: It was alleged that Nle.3,000 (old le.3m) were deducted from lecturers’ salaries as payments for three weeks training/capacity building at Blue Crest college. Finding From the interviews conducted with the Director of Finance, the president of the Academic Staff Association and the Human Resource Manager, it was confirmed that the lecturers paid for themselves for Information technology training through monthly deductions from their salaries for a period of eight months. The training was to enable them to lecture online as result of the Covid 19 restrictions. They claimed that the decision for staff to pay for themselves was reached in a meeting between the lecturers and the administration where the lecturers consented to the deductions from salaries. The individuals interviewed failed to provide the minutes of the meeting to the team in order to verify that the lecturers were not coerced to pay for training on the job. However, the review team confirmed that the training was successfully conducted and the necessary payment made by the university finance department to Blue Crest College and certificates were issued to all participants. The review team further observed that there is no policy in operation for staff development and training. Implication Deductions from the Lecturers salaries for a training course for the benefit of the institution without general consensus can be de-motivational. Recommendations The University should acknowledge that as an educational provider it has a unique responsibility to support and encourage the development of its staff. Therefore, it is recommended that it should always engage or negotiate with staff for on the job training for which it lacks the necessary resources to cater for the training and it has to be by consensus. The University should be mindful of any statutory regulations that limits mandatory training and payments It is further recommended that the university should develop and make operational staff development and training policy. This will clearly specify all the practices, and procedures used to develop the

47. 14 It was further observed that allegations of sexual harassment were investigated and a report produced. " Report on the Disciplinary sub-committee of court to investigate the alleged cases of sexual harassment of female students, receiving favours for change of grades and given of undue advantages to some students by some lecturers dated 18 Nov 2022 ". From the report, the review team observed that there was a twelve (12) man committee comprising of court members, a member of parliament representing the committee and legal representation which conducted the investigation on alleged cases of sexual harassment of some female students, favour for change of grades and given undue advantages by some lecturers. The report contained the processes and evidences and final outcome of the investigation. Implication Failure to have effective mechanism to investigate and address sexual harassment is detrimental to the student, the learning and working environments, and the collegial relationships among students, faculty, and staff. Recommendation It is recommended that the sexual harassment policy be reviewed to make provision for an independent and properly constituted Sexual Harassment Compliant Committee. Also to sensitize students on such policy and the channel of reporting complaint. It is recommended that the chairman of this committee should be an independent person preferably a former judge or Justice of the peace to ensure independence and effectiveness. The policy should provide detailed step by step procedures in conducting investigations and hearings including the need to maintain a detailed case file and report on the matter. All investigations and hearings should be conducted and concluded within a reasonable timeframe and an official statement made regarding the matter and outcome. Management Response The University rejects the finding of the Review Committee that the Sexual Harassment Policy is a draft. The University further wishes to state that all matters dealing with staff misconduct including sexual harassment are dealt with by the Disciplinary Committee of the University as provided for in the Terms and Conditions of Service. Establishing an Independent Sexual Harassment Committee will not be in consonance with the Terms and Conditions of Service. The suggestion that such a committee be headed by a retired Justice of the Peace begs the question that will pay for his/her services. This would be costly and would not be prudent financial management practice. That will have to be included in the Universities Act as all Universities in the country do not have a specific committee of that nature. Milton Margai Technical University will not create such a committee but rather staff must know that sexual harassment is viewed as a crime in the country.

48. 15 Unless as the ACC wishes, it could recommend that the 2021 Universities Act be reviewed to make provision for a Sexual Harassment Committee headed by a retired Judge and expressly stating how and by whom such a committee could be funded. We think that the male lecturers must be encouraged to read the Sexual Harassment Act which guides the way women must be treated by men. There are various national laws and policies that speak to that issue clearly. 4.2.6 Refund of Payment for Hostels Allegation: It was also alleged that students who paid for the Hostels were asked to leave the hostels but no refunds made. Finding It was confirmed by the review team that residing students were asked to vacate the hostels. The university stated the Covid 19 restrictions as the reason for the evictions. Also the proposed renovations of the hostels by BADEA (Education Project) which has not taken place was another reason for students not to have re-occupied the hostels. . The review team observed that there is no laid down policy on refunds and its procedure. Implication The lack of a refund policy will create grounds for discretionary decisions on refunds which may be abused in favor of management or selected students. Recommendation The university should develop policy on refunds for all payments made by students clearly stating grounds for refund and the procedures. The university should engage the Students Union on the issue of students evicted with refunds with the aim of either refunding or make provisions for students reoccupy hostels for the outstanding months. Management Response The University would wish to state that the rehabilitation was done from own source revenue. Further, it was Government policy that all students vacate the hostels as a result of Covid 19. The hostels may still not be accessed as a result of the pending rehabilitation by the BADEA Project If this were so, then the recommendation regarding refund of payment to student must not be part of the recommendations. No student was owed any refund by the Administration. Regarding the policy of hotels usage by the students, it is captured in the brochure of the Polytechnic which will be included in the new brochure for the University. The students were on holidays when the directives were issued by State House through the Ministry of Technical and Higher Education. The removal of students did not happen while students were on

50. 17 Recommendation The university should review its project management strategy to identify and addresses all challenges that will hinder the smooth and timely implementation of projects. The proect should identify all stakeholders of the project and communicate progress on the implementation of the project in order to heighten transparency and accountability. Management Response The University notes with satisfaction that the project management was in line with best practice in project management The recommendation is taken in good part and the University will continue to engage all stake- holders, as always. 4.2.8 Non Payment of End-Of-Service Benefit Allegation : It was alleged that end-of-service benefits for lecturers who resigned have not been paid by the University . Finding The university acknowledges the delays in payment of end-of-service benefits. The review team found out that the Ministry of Finance through TEC has agreed to make these payments and there is a correspondence to the effect which was provided to the team. A comprehensive list of beneficiaries has been prepared and sent to the Ministry of Finance by the University. The process is ongoing for the payment of end of service benefit. Implication None payment or delay in payment is detrimental to the moral and motivation of lecturers which will affect teaching and learning process. It creates suspicion and tension resulting in the deterioration of the administration–lecturer relationship. Recommendation The University should ensure all outstanding end-of service benefits are paid and any terminal benefit emanating from retirement, resignation should be properly budgeted for in the annual budget.. The University should continue to engage the MOF to ensure all other benefits as a result of the transition from polytechnic to University are paid within a reasonable time line. Management Response

55. 22 4.2. 13 Closure of Student Hostel Allegation: It was alleged that government of Sierra Leone provided 2 billion old Leones for the rehabilitation of student hostels and toilets in the Goderich Campus. Hostels are up to the date of reporting the allegation closed while students languish for accommodation in deplorable conditions. Finding The review team confirmed that the hostels are unoccupied and closed. It has been so since the announcement of Covid 19 restriction according to the Admin and the Student Union. However, the university informed the review team that there was no such disbursement from the Ministry of Education. The rehabilitation of student’s hostels and toilets should be done under the BADEA project which is yet to commence. Implication The unutilized hostels represents a waste of resources and missed opportunity to enhance own source revenue. Recommendation The University should ensure that the renovation work is quickly completed for student to use the facility. In future all renovation should be planned to ensure minimal disruption on the usage of the facility. Management Response 4.2.14 Compliance to Procurement Rules and Regulation Allegation : It was alleged that the University procured vehicles without following procurement rules and regulations. Finding From document examined with regards the vehicle purchased, the review team observed the following: That the procurements were provided for in the annual procurement plan. That the procurement notices were advertised in newspapers for interested bidders. That Bid document were prepared and sold to three suppliers bided. That there were a bid opening and evaluation processes conducted and that there were signed contracts for the supply of the vehicles and the vehicle were delivered. In conclusion the review team observed that the documents examined indicated compliance to procurement rules and regulations.

43. 10 It is recommended that all operations and decision making of the University should be based on established policies, regulations and guidelines. These policies should create little room for discretions. The activities of the disciplinary committee should be conducted in a transparent and accountable manner. They should be properly documented and outcomes and basis reported. This should apply to all other areas of operations. It is recommended that the university should promote a culture where all conflict of interest situations are reported and action taken. It is recommended that the university developed and operationalized specific anti-nepotism and anti- tribalism policy if practicable. Management Response The University is pleased to note that the Review Team did not find Prof. Philip John Kanu guilty of any wrong doing as alleged. In this connection, it is the considered view of the University that the recommendations are not in tune with the findings as due processes provided for in the Universities Act 2001 and the Terms and Conditions of Service were followed. 4.2.3 Siphoning of Salaries : Allegation: It was alleged that there is an agreement/MOU/Standing order between Ministry of Finance, staff and management of the institution that75% of staff salary will be paid by Accountant General and 25% to be paid by Polytechnic. The allegations states that the management failed to pay the 25% and the funds are siphoned off the institution. With regards to the aforementioned allegations, the Finance Director of the Polytechnic intimated that there is no such agreement/MOU/Standing Order. She presented an agreement between government of Sierra Leone represented by the Ministry of Technical and Higher Education and the Ministry of Finance and Universities and Polytechnic represented by thier umbrella academic staff association dated 26th January 2021. The agreement states that there should be a total of 50% increment for all tertiary institutions effect 1st April 2021. It further states that there will be a further 25% increase in January 2022. We noted that there was no agreement for a 100% increment and therefore the allegation of 25% is untrue. From vouchers examined, the team observed that the provisions of the agreement were followed i.e the 75% increment were honoured. The Finance Director also presented to the review team a signed Memorandum of Understanding between the Government of Sierra Leone as represented by the Ministry of Finance and the Ministry of Technical and Higher Education and Tertiary Institutions dated 12,July 2019 Clauses 5 and 6 of the said MOU provides that the Government through the MOF shall on a monthly basis pay the basic salary of all workers TEIs and the appropriate intervals and as required pay the core allowances of all workers of TEIs as listed below: Rent allowance

46. 13 knowledge, skills, and competencies of staff; to improve the effectiveness and efficiency both of the individual and the University. The policy should specify the type of training that will be paid for by the University and those which cost will be borne by the staff. The university should always budget for staff development and training thereby providing training and development opportunities to staff based on actual needs and merits and not discretions. Staff development needs should be discussed annually as part of the Performance Review Process. Staff development information and provision will be accessible to all staff employed by the university, including full time and part time staff. Management Response The University notes with satisfaction that the Review Team verified the training was successfully conducted and those certificates were issued to participants. The University stands by the statements made by the HR Manager, the Finance Director and especially the President of the Academic Staff Association (the official mouthpiece of the academic staff) that the lecturers were not coerced but rather, there was a consensus reached to conduct the training at a well-attended meeting in the Great Hall. At those meetings minutes were not usually taken, but now that it has been demanded, the administration will endeavor to be developing minutes for such meetings. It is the view of the Administration that University Lecturers should have competency in basic computer/IT skills. It is important to note also that there is no budget line for staff capacity development. Anytime such a budget line is included in the subvention claims and submitted to the Ministry of Finance through our line Ministry, it is always expunged. As staff capacity development is an important criterion for assessment and promotion of lecturers, they are also required to take responsibility for their own training. The Administration further seeks support for staff development through the award of scholarships by our line Ministry e.g. (Commonwealth, UK, US, Chinese, Nigerian Governments and a host of other countries, organizations and universities (both local and international) However, it is the responsibility of staff to take advantage of these opportunities by applying and if awarded be ready to apply for study leave with pay. But many staff do not apply and the few who are awarded reject the offer. 4.2.5 Sexual Harassment Allegation: it was alleged that the Committee set up to look into the allegation of sexual harassment was not been properly set up. Finding It was observed that the university has a draft Sexual Harassment Policy which is being operationalized. However, the policy did not provide for a special Committee to look into sexual harassment allegations, instead such matter are referred to the disciplinary committee

57. 24 The Conditions of Service provides that the VC&P is entitled to two vehicles: one for his official use and the other for the use of his family. It should be noted that there is no statutory obligation on the University to provide transportation for either staff or students. The Conditions of Service makes provision for staff who own vehicles to be paid car allowance, those staff is currently receiving such allowance and those who do not have cars are paid transportation allowance. The buses referenced are in the pool to be used only for approved official University functions. 4. 3 General Review Of Practices And Procedures 4.3.0 Management And Administrative Support 4.3.1 Financial Management Our intervention to examine financial management was to determine whether the University has acceptable financial management (FM) capacity and arrangements that can comply with accounting and reporting requirements. The assessment was based on the Budget and Accountability Act of Sierra Leone and other University best practices in Financial Management 4.3.1.1 Budget Planning and Procedure The review team interviewed the Director of Finance about the budget process in order to determine whether there is a budget officer responsible to handle the budget affairs of the university but this was absent .The University also lacks a budget committee that guides the budget management. However, budgets are prepared by the various Departments which are forwarded to the Finance Department that collates the various budgets in order to have a comprehensive budget that is forwarded to the Ministry of Finance for approval and disbursement in form of subvention. We noted that no meeting was held with the various departments to discuss the budget. The budget is normally approved by the Ministry of Finance but varies from the actual disbursement and the university has been finding it difficult to run its affairs with such disbursement as subvention. Implication Lack of participatory budget preparation will limit other budget holders in information about their day- to -day management of the budget Recommendation All budget preparation should be participatory where all Dean of campus and Heads of Departments have to be involved and a budget meeting has to be held where individual departmental budget has to be discussed and approve before execution. Management Response See General response

59. 26 The team observed that there are challenges in maximizing own source revenue. For examples mobile companies have been defaulting on payments for the sites within Goderich campus. The outstanding payments by these mobile companies have not been paid and this will deprived the University of much Needed Revenue Outstanding payments to the university by mobile companies The review team observed weaknesses in revenue generation from the Brookfields and Congo Cross campus despite huge potential to generate revenue. For example the Congo cross campus possesses three workshops namely, Mechanical, Electrical and Engineering workshop but little revenue generated from them. This is mainly lack of effective mechanism to collect revenue and account for them. The review team also observed that there seem to be no documented strategy in place to maximize own source revenue. Implication Lack of effective mechanism to manage and account for own source revenue will create lead way for corruption opportunities. Recommendation The university should prepare monthly income statement to be able to keep tract of revenue generated from the various sources which should be reconcile with the bank statement. The university should develop a strategy to maximize own source revenue. All lease agreement should be properly drafted and recorded. With regards the workshop at Congo Cross campus, we recommend that the finance department handles all payments for work done at the workshops Furthermore, the finance department should develop and oprationalize the price norm for the workshops. Management Response Name of Mobile company Outstanding payments to the University N Le Lintel now Africel 58,520 Comium(now Afircel) 77,616 Zain(now orange) 88,550 Datatel ( now Qcell) 98,462 SALCAB(now ZOLAB) 28,732

79. 46 Recommendations The University should try to improve on it method of teaching and expose the students to modern facilities as we are now in a competitive world. 4.5.2 Students Concern About some lecturers ineffectiveness and inefficiency Finding The team observed through an interview with students that there is no mechanism where students can monitor Lecturers attendance in class and also thier effectiveness. Also they expressed thier concern about some lecturers who are Not-Fit-for purpose and are not providing the required standard of teaching. Implication Where lecturers are not providing proper lectures to student, this can be tatamount to student’s failure and will have negative impact on the standard of the University. Recommendation The university authority should consider the above finding and take appropriate actions inorder to maintain the standards required of a University and also a lecturer to be able to meet the qualification requirement of a University lecturer. Most of the lecturers graduated from the polythenic status to that of the University without meeting the prescribed requirement as a lecturer in a university. 5.0 Conclusion The review of the MMTU was conducted in accordance with the mandate of the Commission as enshrined in section 7 of the ACC Act 2008 as amended in 2019. The review focused on two aspects: 1. Specific allegations raised by some staff at different quarters raising suspicion of corrupt activities perpetrated by some staff members of the university that were brought to the attention of the Commission' 2. A comprehensive review of practices and procedures inorder to identify corruption vulnerabitilies and to make recommendations inorder to improve on service delivery. With regards the specific allegations that were raised, the review team could not ascertain outright corrupt practices or any form of corruption. However, the review team identified lapses in the governance and administrative structure which created the risks of corruption. There were limited laid down policies which should have guided the university in its decision making and the management of its resources. The comprehensive review of practices and procedures revealed that some progress has be made in terms of putting the required structures in place for the institution to maintain a university status. Nevertheless, there are gaps in the administrative practices which this report have highlighted.The review believes that its recommendations will strengthen the governance of those activities of all the

81. 48  There are strides to mobilize own source revenue, but these efforts are constrained as a result of non-payment of student grants-in-aid, grants from business and industry are almost non-existent, and the Universities are not allowed to charge students economic fees.  Above all, the several investigations carried out in a little less than one year has been, at best a distraction that has created undue tension in the University.  Many policies have been developed and the University is in the process of compiling all of them into a University Policy Handbook which will be included in the University Ordinance. It must be noted, however, that some issues cannot be stand alone policies as they are already captured in the Terms and Conditions of Service of University staff.  The Administration will appreciate the involvement of outsiders to be limited to only decisions approved by the University Court for implementation.  This is a new institution and so there is no way all what has been recommended could be implemented without financial support. As such, we propose that the Commission should make a strong recommendation for the payment of a start-up fund to the institution and also the payment of the End of Service Benefits before the recruitment of staff of the new University. This will allow the University Administration to bring in qualified staff to work under the conditions of the University.  The Administration will appreciate for the Commission to let the public and people in authority stop interfering in the operations of the University particularly when it boarders around indiscipline as in a university discipline must be enforced at all levels for a better nation. The Administration is tired with the interference of people in other offices trying to micromanage the affairs of the University bypassing the court. It undermines the authority of the Administration.  All those who are currently occupying the university land at the Goderich campus must be advised to vacate the land as some of them are supporting indiscipline within the University because the administration has requested them to vacate their land.

51. 18 The University takes the recommendations of the Review Team in good part and wish to state that this is work in progress. The Administration will continue to work with the various stakeholders for payment of the End of Service Benefits to staff. The Administration would like to suggest that a very strong recommendation be made to Government for the end of service benefits to be paid immediately, even before the recruitment of staff for the University. This will reduce the tension and possible litigation by staff who served under the Polytechnic. 4.2.9 Qualification of Dean of Faculty and Dean of Campuses Allegation: It was alleged that the Deans of Faculty and the Dean of Campus are supposed to be professor or PHD holders in the case at the MMCE both the deans of campus are masters’ holders. Finding Academic Deans have a central role as leading members of academic institutions who work with their staff to create and execute educational directives. To become an academic Dean, education professionals are typically required to have advanced degree and extensive experience in education. The review team observed that the Polytechnic Act 2001 was silent on the qualification requirement for Deans of Faculty and Dean of Campus. However the University Act 2021 provides in section 38 subsections 1 that the members of a Faculty Board shall elect one of their members who is a Professor to be Dean of a faculty subject to confirmation by the Senate and the court. Subsection 2 further provides that where a candidate of the rank of a professor is not available, an associate professor, and if none exists, a person who has held the position of senior lecturer for at least 5 years together with such other academic experience as may be determined by the Senate and the Court. It was also observed that the two Deans of Campus are Masters Holders. However, the Registrar informed the review team that staff restructuring process to match university status is ongoing and that eventually all election, appointment and recruitments of persons to positions will be done in line with qualification requirements specified in the Act. Implication Failure to adhere to provisions of the university with regards to qualifications and appointments of Deans will put square pegs in round holes and this will have a negative effect on the academic output of the university. Recommendation The university should ensure that all election, appointment and recruitments of persons to positions are done in line with criteria prescribed by the Act and other regulations. The university should establish a mechanism that all candidates with the requisite qualifications are given fair and equal opportunity to be elected or appointed to positions. Management Response

69. 36 The review observed that the university lacks an estate strategy and its estate department lacks strategic focus. Implication Strategic estate management is what you do to make sure it supports your education needs and goals. It prevents unplanned spending which do not serve any strategic object other than that of individual interests. Without a strategy for the estate as a whole there’s a risk of:  Wastage resources  Conflicting with other strategic aims Recommendation The university should develop an estate strategy that will help the estate department co-ordinate all property-related activities and make sure that they relate to the estate vision. This will focus the short- term and day-to-day activities on what the university is trying to achieve. 4.3.4.1 Estate Policies During the review process, the team observed that the Estate department lacks the relevant policies to guide the operations of the department. The policies on the proper management of Fixed Assets, store items and other valuables owned by the University are all in its draft stage. Therefore appropriate policies and procedures to administer its usage and applications must be a priority area to focused on it completion. Implication The absence of these policies creates room for abuse, conversion of Asset and theft of valuables owned by the University. Recommendation The estate department should develop and operationalize policies for its operations including upkeep and maintenance. 4.3.4.2 Asset Management Plan and Annual Report An Asset Management Plan is a short to medium term plan. It should detail and priorities what actions you need to take to fulfill the estate strategy. Finding The review team observed that the estate office do not prepare annual work plan to guide its activities for the year. Similar, no annual report is prepared to give account on its activities for the year. Implication

4. i EXECUTIVE SUMMARY The Milton Margai Technical University is one of the renowned higher learning institutions in Sierra Leone. Started as a Teacher Training Department (TTD) at Fourah Bay College, Mount Aureol, it experienced numerous transformations and until 2021 it was a Polytechnic known as Milton Margai College of Education and Technology. The University consists of three campuses namely the Goderich, Congo and Brookfields Campus with the Goderich Campus hosting most of the senior management and support services. It caters for over 2000 student with up to six faculties including FACULTIES: EDUCATION, SOCIAL SCIENCES, PURE AND APPLIED SCIENCES, BUSINESS AND MANAGEMENT STUDIES, ENGINEERING HOTEL, TOURISM AND NUTRITIONAL SCIENCES The review of the university’s practices and procedures was done to identify corruption vulnerabilities and risks and proffer recommendations to mitigate these risks. The review was also conducted to examine specific issues and concerns raised by some staff in different quarters. These issues emanated from the period when the university was a Polytechnic and some borders on corruption allegations. This report is structured by these two focus areas. The first part states the findings, implications and the recommendations on the specific issues of concerns raised by some past staff and the second part states the findings, implications and recommendations on the general practices and procedures of the University. The summary of the findings and recommendations are as follows: In general, the review team observed commendable rehabilitations and expansion of infrastructures. However, the governance and administrative structures should be strengthened for effective and efficient service delivery. It is therefore recommended that the process of establishing the governance and administrative structures as prescribed in the University Act are expedited to ensure checks and balances thus enhancing accountability and transparency. The review team observed that there is a clear statement of strategic intent for the university as put forward by the Vice-Chancellor. Therefore a number of the blueprints, policies, manuals and regulations required to achieve such intent have been developed but are yet to be finalized, approved by the university court and operationalized. There are noted funding shortfalls for the university to meet it projected needs. Subventions from government are inadequate and mostly delayed. There are marked limitations as well in terms of own- source revenue mobilization. This has created limitations with programs implementation and challenges with regards budget management. It is recommended that the University devices mechanism to maximize own source revenue generation. Furthermore government should provide adequate and timely subvention to the University. The review team also observed that though the transformation process has been formalized, the upgrade of terms and conditions of service including salaries from polytechnic level to university standards is yet to materialize. This has created animosity amongst general staff members and the

60. 27 There are strides to mobilize own source revenue, but these efforts are constrained as a result of non- payment of student grants-in-aid, grants from business and industry are almost non-existent, and the Universities are not allowed to charge students economic fees. 4.3.1.5 Payment of Withholding Tax Finding The review team observed delays in the payment of withholding tax after deductions from the supplier’s amount which resulted into the university accruing huge amount. This has been due to the fact that there had been delays in the payment of subvention from the government. Therefore, the amount accrued from these taxes are use to finance activities of the university in order to keep them running. However the review team noted that the university has negotiated with NRA and the MOF to set off the accrued tax. Implication Non-payment of withholding tax is a violation of the tax laws. Delays in the payment of taxes especially withholding tax which is deducted at source will deprive the government of much needed revenue Recommendation The review team recommends that the Finance Department establish a mechanism to keep track of withholding tax and ensure prompt payment. 4.3.1.7 Payroll Management Findings The team in an interview with the HR on her role in the management of the payroll observed that, other than, retirements, dismissals and resignation of staff are not communicated to the Finance Unit. There is no reconciliation between Finance and HR on payment of salaries and allowances. In essence, the payroll is not informed by the staff list - each player is working independently. Implication The uncoordinated payroll management will entangle the process and as such result in discrepancies between payroll and staff list. - Deduction from staff salary resulting from disciplinary action taken HR will go unnoticed. Recommendation - To avoid entanglement and discrepancies between payroll and staff list, it is recommended that payroll and staff list reconciliation be done on monthly basis and outcome well documented. 4.3.2.0 Human Resource Management 4.3.2.1 Human Resource P o licies Findings

40. 7 Financial Statement are prepared and audited every year. Management will endeavor to prepare annual report 4.2 ALLEGATIONS OF CORRUPTION AGAINST THE POLYTECHNIC ADMINISTRATION Reports were made to the Commission on the undermentioned issues as allegations which were examined specifically coupled with other areas for review. 4.2.1 Illegal Dismissal Allegation : There was illegal dismissal of staff members in the University Finding With regards to allegations of illegal dismissals, the review team requested the list of names of all staff dismissed for the period under review and the necessary documents to determine grounds of dismissal and whether due processes were followed. The review team noted that due processes were followed from the interview with HR as terminations of staff were done with the council's approval. From the two reports examined from the investigations sub-committee and the disciplinary committee, the review team noted that there was a twelve (12) man committee comprising of court members, a member of parliament representing the committee and legal representation that conducted an investigation into various allegations of misconduct including favour for change of grades and given undue advantages by some lecturers. The report highlighted the processes and the final outcome of the investigation. The report also contained the processes and evidences and final outcome of the investigation. The report contained recommendations for the dismissal and termination of number of staff. It was also noted that a lot of staff resigned for other jobs and records of their resignation letters were made available to the review team. These are names of staff who were dismissed as recommended in the report 1. Mr. Idrissa Bartholomeh Sesay - Dermination 2 Mr. vandi Gamanga - Dismissed 3 Mr. Mustapha Kanneh - Dismissed 4 Mr. Emmannuel Anthony - Dismissed 5 Pastor Benson Momoh - Dismissed 6. Mr. Koyama Borbor Sellu - Terminated 7. Olaimatu Rowe - Rusticated for one year and re-admission subject to review

78. 45 Recommendation  The internal audit should relinquish this function to Estate, to ensure her independence and safeguarding of assets.  The internal audit should also ensure that these functions are audited for compliance. 4.5.0 Academic , Teaching And Learning Support 4.5.1 Teaching and Learning Finding If an institution is to be effective teaching must be of high quality since the institution has now been transform into a University. However, at present there is no systematic approach to measuring the quality of teaching. There is no teaching and learning committee of Academic Board that should work to provide an assessment to align teaching and learning activities within the intent of the university. Implication Without an effective monitoring of teaching and learning in the university, there is a possible of lecturers producing sub-standard work to student and this will impact on the output of the University. Recommendation The university should establish a teaching and learning committee of Academic Board that monitor actual teaching and learning. The committee should be well placed to reach any undesirable impact arising from inconsistencies across Faculties that mightbe brought to its attention working mainly from feedbacks from heads of Departments. The university should also conduct a student evaluation of both quality of teaching and the quality of the courses. Develop procedure to ensure feedbacks from students on the teaching methods and the punctuality of teachers in classroom. 4.5.2 Risk Assessment Finding The Review team realized that the University hasn't got the appropriate processes to identify and monitor risk faced by the University. For instance from interviews conducted, there is funding gap and also the aging teaching and learning space. There is still the tradition method of teaching as we are now in the 21 st century. Implication Moving with the tranditional method of teaching and learning will not expose the student to the modern learning and also they will lack the requisite knowledge of modern day events.

37. 4 The university should ensure that all governance structures as required by the Act are established and functioning. Management Response  There was no “start-up” financial allocation to facilitate a smooth transition process. The Administration will appreciate it if there is recommendation that government provides start-up fund to the Administration for the purpose of the transition from polytechnic to university.  In addition, there has been substantial reduction in the quantum and frequency of subvention paid to the University; this has affected the operation of the institution.  The Governance and Administrative structures have been established but these require substantial financial in-puts to be fully functional 4.1.3 Organogram A draft organogram or organizational structure was presented to the review team. However, it was observed that the chart failed to take into consideration or specify all the structures and authorities as specified in the Act. Some of the Line of Authority and reporting are blurred and conflicting. Implication Without a formal organizational structure, employees may find it difficult to know who they officially report to in different situations, and it may become unclear exactly who has the final responsibility for what. Recommendation Organizational structure provides guidance to all employees by laying out the official reporting relationships that govern the workflow of the university. Therefore it is recommended that the University develops a comprehensive organogram in line with provisions of the Act on governance structures and report line. Management Response See General Response 4.1.4 Strategic Plan Finding Strategic planning is a deliberate, disciplined effort to produce fundamental decisions and actions that shape and guide what an institution is, what it does, and why it does it. The review team noted that there was a strategic plan for the polytechnic and currently the university is in the process of developing a new strategic plan for the university. Implication

13. x Campuses and Dean of Faculties It was alleged that the Deans of Faculty and the Dean of Campuses are supposed to be professor or PHD holders but in the case at the MMTU both the Deans of campuses are masters’ holders. The review team observed that the Polytechnic Act 2001 was silent on the qualification requirement for Deans of Faculty and Dean of campus. However, the University Act 2021 provides in section 38 subsections 1 provides that the members of a Faculty Board shall elect one of their members who is a Professor to be Dean of a faculty subject to confirmation by the Senate and the court. Subsection 2 further provides that where a candidate of the rank of a professor is not available, an associate professor, and if none exists, a person who has held the position of senior lecturer for at least 5 years together with such other academic experience as may be determined by the Senate and the Court. It was also observed that the two deans of campus are Masters holders. However, the Registrar informed the review team that staff restructuring process to match university status is ongoing and that eventually all election, appointment and recruitments of persons to positions will be done in line with qualification requirements specified in the Act. The university should ensure that all election, appointment and recruitments of persons to positions are done in line with criteria prescribed by the Act and other regulations. The university should establish a mechanism that all candidates with the requisite qualifications are given fair and equal opportunity to be elected or appointed to positions.

15. xii 4.2.12 Lease of University Land It was alleged that the University Leased portion of its land to Sierra Leone Roads Safety Authority (SLRSA) without approval from Council and payment of Le 2 billion old Leones was not accounted for. The review team noted from discussions with the Principal and also with an evidence of a document dated 24th June 2020 signed by the Principal with an approval from the Council that there was an agreement with the Sierra Leone Roads Safety Authority (SLRSA) or the use of the land for the parking of impounded vehicles. The review team however examined documents for the payment of the lease in tranches with a deduction of tax. The team could not verified the payment of the tax after deduction to the relevant authority as a copy of such receipt was not provided as an evidence of payment . Also, the Team did not see any policy on the lease or disposal of land that sets the processes and procedures for such activity. Generally the university lacks policy or guidelines for lease or usage of land property. The university should develop and operationalized a comprehensive policy/guideline on the lease of its land property and all provisions in such policy 0r guideline should be strictly adhered to. The university should review and regularize all current lease agreements. It should ensure that every lease is clearly documented in an agreement and all the terms and conditions of all the lease agreement including payment obligations are strictly adhere to.

68. 35 4.3.3.5 Record keeping and proof of delivery of the goods or services . It’s important to maintain records for the entire procurement process, from purchase requests to price negotiations, invoices, receipts and everything in between. These records may be useful for multiple reasons. They help the company reorder goods at the right price in the future, as well as assist with . Auditing processes and calculating taxes. Clear, accurate records can also help resolve any potential disputes. Finding The review team observed noted that these records were only maintained at the stores with no copies kept by the procurement office. Implication Without maintaining records/evidence of the performance of the supplier, the audit trail of transactions will be distorted. Recommendation The procurement department should at all times keep procurement records for an audit trail. It may be useful to organize the registry file in sections to ease retrieval of information. At the very least, the files should include the documents listed below. 1. Bid documents 2. Evaluation report 3. Delivery and certification of completion. 4.3.4 Estate Management < An estate strategy sets out what you need to do with the estate to achieve the estate vision. It’s a 3 to 5 year medium to long term strategy and will:  Help you understand what you need from the estate  Set out potential options to achieve your needs  Identify issues that will need further consideration.  Provide a framework for property-related decision-making set out specific outcomes and timescales. For a learning Institution to be effectively managed and controlled, it must devise strategies that project the future growth and expansion and maintain the current. Since the attainment of University status, there has been massive increase in Student enrollment. Thus it is deem appropriate for the University to expand on its core facilities. Student hostels, canteen, buses and other facilities needs to make provisions for students that will be needed in the near future. Finding

76. 43  The audit committee should comprise of only one internal council member. Thus, the two internal council members that are part of the audit committee should seize to be audit committee members.  The audit manual should be reviewed or amended to ensure that the principal ceases to be head of the audit committee and a non management staff with the requisite qualification and experience appointed. According to best pactice the head of the audit committe shall be an experience independent person such as a retiree from an audit firm and the internal auditor being the secretary and any other member of the council. 4.4.3 Annual Audit Plan The audit plan is a major tool to ensuring that the internal audit assesses all departments in the MMTU,by ensuring a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. Finding - Internal audit plans were maintained for the period under review. However, Audit is done sporadically. That is, based on the discretion of the Head of Internal Audit - not as planned. Furthermore, thorough audit of individual department was also not undertaken. The untimely and or lack of budgetary allocation to the department has been the reason provided by the Head of Unit for not implementing the audit plan as planned. Implication - The failure to conduct holistic audit of individual departments and the organization as a whole impliesthat, departmental and organizational controls were in-exhaustively assessed. Thus, exposes the university to audit risk. Recommendation  Management should ensure that the necessary budget allocation for Internal audit be provided and on time.  Holistic audit of departments in the university should be conducted Instead of activity audit. 4.4.4 Internal Audit Report and Reporting Line , Section 28(2) of the University Act, 2021 states that “The books of account and the related records of the university shall be audited each year by the Auditor General or an auditor appointed by him and the report of the audit shall, pursuant to section 119 of the Constitution of Sierra Leone, be submitted to Parliament.”

24. xxi Medical Doctor, the HR Manager made a request for his recruitment but however, he was not part of the recruitment process. 4.3.2.4 Staff performance Appraisal An examination of the staff appraisal form revealed that, the appraisal form was in a draft form and devoid of some necessary detailed sections such as; training, promotion and redress. 4.3.2.5 Staffing in the HR Department Findings - It was observed that there is only one HR staff in the department. The review team also observed that, given the nature and volume of HR work at the Goderich campus and the other two campuses (That is, Brookfields and Congo Cross), The two additional HR staff request will not be enough. 4.3.2.6 Staff Attendance Finding The university management in an effort to tackle absenteeism, lateness and truancy instituted a biometric system of registering staff attendance at work in all campuses. However, the biometric system is no longer Doctor and report the outcome of the investigation be forwarded to the Anti-Corruption Commission for action(s). The HR department should consider the adoption of the suggested hierarchy by the Anti-Corruption Commission for securing approval for recruitment. as stated in the body of the report. It is recommended that a well-structured performance appraisal form be developed and implemented to adequately inform HR decisions on rewards, development and training of staff of the university. The team recommend that, three HR staff should be recruited to effectively ensure that HR functions in the three campuses are effectively and efficiently performed. One HR staff each stationed in Congo Cross and Brookfields Campuses and an other to assist the Human Resources Manager at the Goderich campus. - Monitoring of staff attendance should be carried out across the three campuses uniformly.

80. 47 three campuses and the university as a whole. This will maintain transparency in the use of public funds, and in the operations of controlled entities, and ensure that public resources are not diverted to other activities or use. The Commission will monitor the implementation of the recommendations contained in this report ninety days after the presenting of this report. This will be done in compliance with the provision in the ACC Act and failing to comply to the instructions of the Commission is an offense. The review team hoped that the recommendations in this report will be fully implemented and the Commission will provide space for any negotiation where the institution thinks that a particular recommendation is impracticable. While the review noted the various logistical challenges facing the university, it implores the university that delivery organizational objectives and meeting the high standards set in terms of governance, regulation and outcomes should remain the focus. Management Response General Comments from the Administration: Since the Administration has not been found guilty of any of the specific allegations made, it would like to know what the commission will do to those who made all the false allegations and went to the social media from October 2022 to date misinforming the public about the issues under investigation? The Administration has been put in the lime light for issues that are not correct, and those actions have damaged the image of the VC&P and the University. It is the hope of the Administration that people who made those false allegations to the Commission must be reprimanded for bringing the name of both the VC&P and the University into disrepute. The Administration is also requesting that the Commission does a public statement in the presence of journalists and Civil Society Organizations regarding their findings on the allegations against the VC&P and the Administration in general. Findings on General Practices and Procedures We wish to state that all the matters relating to the above have been addressed. Suffice it, however, to make the following observations:  MMTU is a nascent University having come into existence barely two years ago.  There is a draft transition report that needs to go through the University Court before it is submitted to the various Ministries for possible actions.  There was no “start-up” financial allocation to facilitate a smooth transition process. The Administration will appreciate it if there is recommendation that government provides start-up fund to the Administration for the purpose of the transition from polytechnic to university.  In addition, there has been substantial reduction in the quantum and frequency of subvention paid to the University; this has affected the operation of the institution.  The Governance and Administrative structures have been established but these require substantial financial in-puts to be fully functional

34. 1 1.0 INTRODUCTION The MMTU was formally called Milton Margai Teachers College and was established in 1963 and named after Sierra Leone first Prime Minister Sir Milton Margai. Before this time, the University started as a Teacher Training Department (TTD) at Fourah Bay College (FBC) to train teachers for primary schools. The Certificate given then was Teachers Certificate. In 1995, the college was upgraded to the status of degree and re-named Milton Margai College of Education (MMCE). Some years later, in 2001 the college was again transformed into a Polytechenic institution. In 2020, the President of Sierra Leone His Excellency Dr Julius Maada disclosed at an official event held at the university campus at Goderich transforming the polytechnic college to a university. He stated that “Upgrading the polytechnic into a Technical University, will diversify tertiary level courses offered which also broadens and deepens the value of relevant technical education for national development and employment needs." In 2021 the University was launched and became fully operational. The transformation to Technical University was to deal with persistent challenges facing technical education in the country. The practices and procedures of Milton Margai Technical University (MMTU) were reviewed in order to assess its academic quality and standard which are necessary for achieving their aims and objectives. Also to examine the extend at which processes and procedures are in place to meet University standards. Thirdly, the Commission had received series of allegations about the management of the university and therefore decided to intervene to ascertain the veracity of these allegations or otherwise make/proffer appropriate recommendations. 2.0 OBJECTIVES The broad objectives of the Systems Review intervention are:  To identify systems failures at the university and to secure the revision of those practices and procedures.  To examine the various structures of the university with a view of identifying weaknesses in practices and procedures and proffering appropriate instructions with a view of promoting efficient and effective service delivery at the university.  To examine allegation forwarded to the Anti-Corruption Commission in order to ascertain the veracity of the allegations and proffer recommendations for better service delivery. 3.0 SCOPE AND METHODOLOGY OF THE REVIEW This review covers the period 2021– 2022. Prior to the commencement of the review exercise, an inception Meeting was held with the management of the University for the Review Team to get an understanding of their systems in order to develop a work plan for the review.

22. xix strategy in place to maximize own source revenue. The review team observed weaknesses in revenue generation from the Brookfields and Congo Cross campus despite huge potential to generate revenue. For example the Congo cross campus possesses three workshops namely, Mechanical, Electrical and Engineering workshop but little revenue generated from them. This mainly as lack of effective mechanism to collect revenue and account for them. 4.3.1.5 Payment of Withholding Tax Finding The review team observed delays in the payment of withholding tax after deductions from the supplier’s amount which resulted into the university accruing huge amount. This has been due to the fact that there had been delays in the payment of subvention from the government. Therefore, the amount accrued from these taxes were used to finance activities of the university in order to keep them running. However the review team noted that the university has negotiated with NRA and the MOF to set off the accrued tax. 4.3.1.7 Payroll Management Finding The team in an interview with the HR on her role in the management of the payroll observed that, other than, retirements, dismissals and resignation of staff are not communicated to the Finance Unit. There is sources which should be reconcile with the bank statement. The university should develop a strategy to maximize own source revenue. All lease agreement should be properly drafted and recorded. With regards the workshop at Congo Cross campus, we recommend that the finance department handles all payments for work done at the workshops Furthermore, the finance department should develop and operationalize the price norm for the workshops. The review team recommends that the Finance Department establish a mechanism to keep track of withholding tax and ensure prompt payment. To avoid entanglement and discrepancies between payroll and staff list, it is recommended that payroll and staff list reconciliation be done on monthly basis and outcome well

75. 42 Recommendation Management should endeavor to review and finalize the internal audit manual not only for the promotion of consistency, stability, continuity, acceptable performance standards, and a means of coordinating the efforts of audit staff effectively. But, also to give the department the authority she deserves. 4.4.2 Audit Committee , The Audit committee is a standing committee comprising of external members of Council/Court, independent members and the Vice Chancellor (MMTU Audit Committee minute, 2021). The head of Audit has the mandate, as provided for in the Audit Committee charter, after consultation with the Principal/Vice Chancellor, to request for the establishment of an Audit Committee for Milton Margai Technical University (Section 76(1) of Public Financial Management (PFM Act of 2016). Finding  According to the Head of Internal Audit, there is an Audit Committee, but, a document entailing the composition of the Audit committee was not made available to the team.  From the minute of the university audit committee meeting held on 5th April, 2021. It was observed that Dr. Mohamed AlieJalloh and Mr. Sheriff Bangura; who are management staff (Internal Council/Court members) are members of the audit committee.  The team also revealed that the head of the Audit Committee is the Principal/Vice Chancellor - The Head of management team of the university. Implication  Failure to present the composition of the audit committee members implies that there is no audit committee. And that audit committee members are randomly selected as and when the need arises based on discretion or .personal interest.  The inclusion of internal council members in the audit committee is a breach of the university Act, 2021.  The Principal of the University being the head of the internal audit committee compromises the oversight role of the Audit Committee as stipulated in Section 76(1) above. Furthermore, should there be any mismanagement in the University’s administration; the Principal will not hold himself accountable. Recommendation  The Head of Internal Audit should submit the list of members that make up the Audit committee of the university.

7. iv Mr. Saidu Koroma be reprimanded 9. Mr. Frank Kabu banned from supervising any examinations for three years and administrative action instituted by the MMTU administration It was also noted that lot of staff resigned for other jobs and records of their resignation letters were made available to the review team. In an interview with some of those who resigned, the review team observed that some resigned as a result of the administration refusing to grant them leave of absence as they have taken other employment. However, the review team noted that those denied leave of absence did not meet the condition for the granting of leave of absence. Nepotism and Tribalism It was alleged that six people were accused of various wrongdoings. Of the six, the two Northerners were exonerated and the rest who were Southerners/Easterner s were dismissed: The review team noted from the disciplinary report that Mr. Bah was a witness and was not subject to any investigation. Furthermore, from the report we noted that all due processes were followed. The review could not establish the claim of nepotism and tribalism. The report illustrate that due process was followed and made recommendations with regards terminations and reinstatement on individuals reported to the committee. All actions taken against individuals was based on actions taken against /in It is recommended that all operations and decision making of the University should be based on established policies, regulations and guidelines. These policies should create little room for discretions. The activities of the disciplinary committee should be conducted in a transparent and accountable manner. They should be properly documented and outcomes and basis reported. This should apply to all other areas of operations. It is recommended that the university should promote a culture where all conflict of interest situations are reported

26. xxiii 4.3.3.2 Annual Procurement Report Finding The review team observed that the University does not report on it procurement The University should prepare and publish an annual procurement report disclosing how its procurement activity has complied with its published procurement strategy and plan. 4.3.3.3 Procurement of Works Finding The review team observed that the works are mainly acquired from in- house; namely the engineering departments. For example, the renovation of the Great Hall. It was observed that there is no clear process by which these contracts are awarded to the in-house providers. The review team did not see any project document or proposal or work break down structure or Contract(s) issued (including budget, TOR) 4.3.3.4 Contract Management Processes Finding The review team observed that there is no developed contract management process of goods, services and works in place including monitoring and evaluation. 4.3.3.5 Record keeping and proof of delivery of the goods or services. Finding The review team observed noted that these records were only maintained at the stores with no copies kept by the procurement office. The University should prepare and publish an annual procurement report disclosing how its procurement activity has complied with its published procurement strategy and plan. All works done in-house should be properly planned, managed and reported. A project document should be developed with clear terms of reference, work breakdown structure, clear key performance indicators, budget and monitoring and evaluation mechanism. All procurement done should follow all procurement laws and regulations. The university must ensure that there is a mechanism in place to properly manage all procurements. The procurement department should at all times keep procurement records for an audit trail.

11. viii was a twelve (12) man committee comprising of court members, a member of parliament representing the community and legal representation which conducted the investigation on alleged cases of sexual harassment of some female students, favour for change of grades and given undue advantages by some lecturers. The report highlighted the processes and the final out- come of the investigation. The report contained the processes and evidences and final outcome of the investigation which was reported to the university court. It was noted that a decision was taken by the university court as recommended in the report on all staff involved. All investigations and hearings should be conducted and concluded within a reasonable timeframe and an official statement made regarding the matter and outcome. 4.2.6 Payment of Refund for Hostels It was also alleged that students who paid for the Hostels were asked to leave the hostels but no refunds made. It was confirmed by the review team that residing students were asked to vacate the hostels. The university stated the eviction was in adherence to the ministry of Technical and Higher Education directives that all higher education institutions adhere to government Covid 19 directives in social distancing and closure of all hostels and social gatherings. Also the proposed renovations of the hostels by BADEA (Education Project) which has not taken place was another reason for students not to have re- occupied the hostels. . The review team observed that there is no laid down The University should develop policy on refunds for all payments made by students clearly stating grounds for refund and the procedures. The University should engage the Students Union on the issue of students evicted with refunds with the aim of either refunding or make provisions for students reoccupy hostels for the outstanding months.

28. xxv 4.3.4.3 Upkeep and Maintenance Finding The review team discovered that there was no maintenance policy used by the unit. Also, budget allocations for repairs and Maintenance were not available,poor records management and no repairs and maintenance report. The processes and procedures involved in undertaking these activities were not clearly defined and structured. 4.3.4.4 Asset Register It was observed that the University does not maintain a comprehensive Fixed Asset Register and proper coding of Assets. The Fixed Asset Register is very important as its shows Asset acquisition and Disposal at any given period. 4.3.4.5 Fixed Asset Disposal Finding Fixed Asset disposal forms a major part of Asset management and controlled. However, the review team discovered that there is no policy on disposal of fixed Asset at the Milton Margai Technical University. 4.3.5 STORES MANAGEMENT 4.3.5.1 Store Management policy/Manual Finding The review team observed that there is no stores management policy or The university should develop and operationalize maintenance policy/manual for all its assets The university should develop and maintain a comprehensive fix asset register and should be regularly updated. The University should develop and operationalize an asset disposal policy The university should develop and operationalize a stores

27. xxiv 4.3.4 ESTATE MANAGEMENT Finding The review observed that the university lacks an estate strategy and its estate department lacks strategic focus. 4.3.4.1 Estate Policies During the review process, the team observed that the Estate department lacks the relevant policies to guide the operations of the department. The policies on the proper management of Fixed Assets, store items and other valuables owned by the University are all in its draft stage 4.3.4.2 Asset Management Plan and Annual Report Finding The review team observed that the estate office do not prepare annual work plan to guide its activities for the year. Similar, no annual report is prepared to give account on its activities for the year. It may be useful to organize the registry file in sections to ease retrieval of information. At the very least, the files should include the documents listed below. 1. Bid documents 2. Evaluation report 3. Delivery and certification of completion The university should develop an estate strategy that will help the estate department co-ordinate all property-related activities and make sure that they relate to the estate vision The estate department should develop and operationalize policies for its operations including upkeep and maintenance. The university should develop an Asset Management Plan. The estate department should prepare and present annual report to management.

29. xxvi manual in operation. 4.3.5.2 Receipt-and-inspection-of-purchase The review team observed that there is no effective mechanism in place to conduct physical inspection and verification of goods supplied to store. The store manager informed the review team that he only receives what is brought to him with no prior knowledge/contract document from procurement department which will enable him to verify specifications, quality and quantity. 4.3.5.3 Office Furniture’s and Equipment Finding Office furniture and equipment are not delivered to store before been issued to end users The review team observed that office furniture and equipment procured are not delivered to store before they are issued to the end users. 4.3.5.4 Forms and records used at the stores Finding There seems to be systems in place to effectively manage stores. However, the review team observed intermittent deviation from use of prescribed forms and format to record receiving and issuing of goods. For example good supplied are sometime recorded on A4 paper without management manual in line with government policies and best practices pertaining to store management A committee comprising of the internal audit, representative of the requesting unit, procurement personnel and representation of management should be set up to witness the receiving of goods procured at the store. The procurement department should always furnish stores with the relevant documents with regards to supplies being delivered to store to guide the receiving process. These documents should include detailed description of the goods and quantity. The university should record all goods supplied to the university including donations are delivered to store and recorded before they are issued out on request for utilization. The university should ensure that store records are in forms and formats with security features that make it difficult to alter and enhance audit trail

21. xviii 4.3.1.1 Budget There was no budget officer responsible to handle the budget affairs of the university The University also lacks a budget committee that guides the budget management. We noted that no meeting was held with the various departments to discuss the budget. The budget is normally approved by the Ministry of Finance but varies from the actual disbursement and the university has been finding it difficult to run its affairs with such disbursement as subvention. 4.3.1.2 Financial Manual Finding The review team observed that there is a finance manual in use to guide the management of finances but the manual is not been fully followed. For example the manual calls for the establishment of a budget committee to guide the budget process- this has not been implemented 4.3.1.3 Regular Financial Review Finding The review team observed that monthly financial reviews are not conducted. 4.3.1.4 Own Source Revenue Finding The review team also observed that there seem to be no documented There should be a budget officer to handle all budget affairs of the university All budget preparation should be participatory where all Dean of campus and Heads of Departments have to be involved and a budget meeting has to be held where individual departmental budget has to be discussed and approve before execution The university must ensure strict adherence to finance manual and statutes It is recommended that the financial manager should perform regular (at least monthly) financial review of the University. The university should prepare monthly income statement to be able to keep tract of revenue generated from the various

77. 44 Section 28(3) “A copy of the audited accounts of the university forming part of an annual report shall be submitted to the Commission by the Vice-Chancellor and Principal for its information.” Findings  The team observed that the University was audited in each of the years under review. That is, from 2019 to 2021. However, the audit reports do not have the names or designation of the responsible Officer and the date the findings will be implemented.  In as much as, audit queries were addressed in Audit Committee meetings, they are however, not responded to in the audit reports.  Failure to state the responsible officers and implementation dates in the audit reports will not create ownership of queries and make implementation time bound.  Management not responding to audit queries implies that they do not have plans to correcting or improving the finding situation.  Failing to report to the appropriate authority and report to management is a breach of the University Act, 2021. Recommendations  For ownership and addressing audit queries on time, the names of responsible staff and the implementation date should be specified in the audit report.  Audit reports should be responded to by management as a sign of management commitment to address the queries. 4.4.5 Responsibility of Internal Audit The purpose of an internal audit is to keep a check on the financial and operational aspects of an institution. So that she can point out the mistakes, weak points, and strengths of the institution. Section 3.4 (c) of the Internal Audit Manual stipulates that the Internal audit should “Ascertain the extent to which the MMCET assets are safeguarded and deployed gainfully.” Finding  It was revealed to the team that, the Internal Audit is responsible for the coding of assets and updating of the asset register Implication  The internal audit taking part in the operational aspect of the institution implies that, he will not be able to identify mistakes and propose corrective actions to safeguard the assets of the institution.  It also implies that the Internal Audit is not independent.

14. xi 4.2.11 Donations It was alleged that donations of toilet materials and five thousand pounds sterling from the Alumni of Milton Margai for the rehabilitation of student hostels at the college campus were misappropriated. It was further alleged that five 10 thousand liter water tank donated to the University installed at the Resource Center have all been taken away by the principal to his Bathurst village house . The review team observed that records in the store indicated that the donations of the toilet material were delivered into store and recorded in the stores ledger. With regards to the water tanks, the estate officer informed the review team that contrary to the allegation, it was four 5000 liter water tanks that were donated and have been installed in various locations within the Goderich Campus. The installations were verified by the review team. In general, it was further observed that the university lacks adequate mechanism to receive and account for donations. There was no evidence of donation register to record items donated to the university and neither a policy to guide the utilization of such donations. The review team was informed that all donations were reported to the Polytechnic Council. The university should develop and operationalized a comprehensive policy on the management of donations and to develop a donation register The university should clearly state the protocol of receiving and acknowledging donations, utilization and accounting for the donations. The receiving of donations should be done in a transparent manner.

23. xx no reconciliation between Finance and HR on payment of salaries and allowances. In essence, the payroll is not informed by the staff list - each player is working independently. documented. 4.3.2.0 HUMAN RESOURCE MANAGEMENT 4.3.2.1 Human Resource Policies The operational manual and policies of the Human Resources Department are still in draft stage as they lack the necessary autographs that will give it the approval to serve as working documents. - It was also observed that some of these policies are crafted by the Human Resources Manager and or other staff and they are not well crafted. The Policy lacks certain provisions concerning the management of staff of the University, especially provisions such as career counseling, training and development, orientation and induction e.t.c 4.3.2.2 Human Resources Strategy Finding It was observed that the HR department does not have a strategy to direct her pathway to achieving the overall objective of the University. 4.3.2.3 Recruitment Findings Even though, the Polytechnic and University Acts made mention of recruitment, there is no recruitment policy for recruiting both academic and non-academic staff of the university. - It was also observed that, based on the need for the university to have a The University should expedite the finalization of the Human Resource handbook containing comprehensive policies of the Human Resource management aspect of the University. This has to be communicated to all staff of the University either in form of sensitization or copies distributed to each staff member. It is recommended that a well crafted HR strategy be developed to direct the pathway the HR department should take so as to contribute immensely to the achievement of the goal of the university. The HR department should develop a sound policy on recruitment which will guide the department on its recruitment processes. - The court should investigate the recruitment of the Medical

25. xxii working into to monitor the attendance of workers to work. 4.3.2.7 Condition of Services of University Workers Finding It was observed during the course of our review that the conditions of service for university staff remain the same since the transformation from the polytechnic to the University. The provisions therein do not meet university standard to cater for the welfare of its staff as compared to other Universities that were transformed recently. 4.3.3 PROCUREMENT MANAGEMENT 4.3.3.1 Annual Procurement Plan The review team observed that there is no mechanism in place to effectively conduct needs analysis. It seems that procurement plan is developed with little consultation with the departments and campuses. The review team observed that there was no evidence to show that the annual procurement plans prepared by the university were approved by NPPA as required by the procurement statute The review team also observed that there were deviations from procurement methods stated in the work plan without evidence to show that the due process was followed to make such changes. - Monitoring report on staff attendance should be produced on a weekly, monthly, quarterly and yearly basis to inform management’s decision on staff attendance The MMTU conditions of service should be changed to reflect the status of University condition of service so that there will be satisfaction among workers. The court should expedite the review of the conditions of service for better service delivery and this should be equated to other Universities Conditions of service around the country. The procurement process should start with an effective needs assessment mechanism whereas all the departments and campuses should submit their needs after thorough analysis. These individual needs will then be compiled into the annual procurement plan after scrutiny by procurement committee and management. All procurement plans should be submitted to NPPA for no objection and approval. All approved annual procurement plans should be strictly adhered to and any required changes should be justified and approved and such process should be properly documented.

63. 30 - The HR department should consider the adoption of the suggested hierarchy by the Anti-Corruption Commission for securing approval for recruitment. As stated below: Sources: Constructed by the ACC review Team, 2023. 4.3.2.4 Staff Performance Appraisal Finding Performance appraisal, review and documents the performance of employees. It is a vital tool that provides insights to the Promotion, dismissal or demotion of employees; staff career development; among others. However, an examination of the staff appraisal form revealed that,the appraisal form is in a draft form and devoid of some necessary detailed sections such as; training, promotion and redress. Request initiated by Head of Department 1. Request sent to Dean of Faculty for approval 2. Request sent to Human Resource for verification and approval 4. Request to Registrar for approval and comment 3. Request sent to Finance Department for approval of funding 5. Request to Deputy Vice Chancellor for approval and comment 6. Approval given to Human Resource to undertake the recruitment

2. Table of Contents Executive Summary ....................................................................................................................................... i Highlights Of Findings And Recommendations .......................................................................................... iii Finding On General Practices And Procedures ......................................................................................... xvi 1.0 Introduction...........................................................................................................1 2.0 Objectives ............................................................................................................................................... 1 3.0 Scope And Methodology Of The Review .............................................................................................. 1 4.0 Findings, Implication And Recommendations ...................................................................................... 2 4.1 Governance Structure.....................................................................................2 4.1.1 Upgrading To A Technical University.................................................................... 2 4.1.2 Establishment Of Governance Structure For The University.......................................... 3 4.1.3 Organogram................................................................................................ 4 4.1.4 Strategic Plan .............................................................................................................................. 4 4.1.5 Academic Plan............................................................................................. 5 4.1.6 Annual Work Plan........................................................................................ 6 4.1.7 Annual Report And Annual Audit ............................................................................................. 6 4.2 Allegations Of Corruption Against The Polytechnic Administration ................................................. 7 4.2.1 Illegal Dismissal .......................................................................................................................... 7 4.2.2 Nepotism And Tribalism ............................................................................................................. 8 4.2.3 Siphoning Of Salaries: ............................................................................................................... 10 4.2.4 Lecturers Made To Pay For Training/Capacity Building After Transformation Completed: ... 12 4.2.5 Sexual Harassment .................................................................................................................... 13 4.2.6 Refund Of Payment For Hostels ............................................................................................... 15 4.2.7 Skills Development Funds ......................................................................................................... 16 4.2.8 Non Payment Of End-Of-Service Benefit ............................................................................... 17 4.2.9 Qualification Of Dean Of Faculty And Dean Of Campuses ...................................................... 18 4.2.10 Donations ................................................................................................................................. 19 4.2. 11 Lease Of University Land ..................................................................................................... 20 4.2.12 Conversion Of Concrete Blocks For The Construction Of Perimeter Fence To Personal Use. 21 4.2. 13 Closure Of Student Hostel ...................................................................................................... 22 4.2.14 Compliance To Procurement Rules And Regulation ............................................................... 22 4.2.15 Assigned University Vehicles To The Family Of The Principal ........................................... 23

20. xvii 4.1.4 Strategic Plan Finding The review team noted that there was a strategic plan for the polytechnic and currently the university is in the process of developing a new strategic plan for the university. 4.1.5 Academic Plan The review Team observed that there is no consolidated formal academic plan in operation. 4.1.6 Annual Work Plan The Review Team observed that no annual work plan was developed to guide the operations of the university towards achieving strategic objectives. 4.1.7 Annual Report and Annual Audit The review team also observed that the university is required to prepare and present an annual report together with the audited financial statement to TEC. However, there was no evidence of annual report. report line. The university should expedite the development and the operationalization of the strategic plan. The university should expedite the development and the operationalization of the academic plan. It is recommended that annual work be prepared in line with the annual budget and strict adhered to. Any deviation must be most duly justified and authorized. All unauthorized deviation must be investigated and appropriate action taken. The university should write and present its annual report to the TEC as mandated. In this regard, all departments should be writing quarterly reports which then consolidated into the annual report. MANAGEMENT AND ADMINISTRATIVE SUPPORT FINANCIAL MANAGEMENT

30. xxvii securitized characters. This could be easily altered or disposed of. 4.3.5 FUEL AND FLEET MANAGEMENT Finding The review team observed that there is a policy in operation for the management of fuel and fleet but the provisions in the policy are not followed as fuel allocation and utilization is mainly discretionary. The process of allocating vehicles for operations is not clear and established. Buses procured are parked with no clear guide as to their usage. 4.3.5.2 Storage of fuel The review team realized that fuel is withdrawn from the fuel stations and then stored in jelly cans for subsequently issued to vehicles generator. 4.3.5.3 Monitoring generator and fleet utilization The review team observed that there is no effective mechanism in place to monitor generator and fleet usage. Though log books are available they are not been used by the drivers. 4.3.5 SERVICE CHARTER It was observed that the Review Team did not see erection of service charter in any location within and around the campuses to give The University should develop policy on fuel and fleet management. The policy should clearly processes and procedures in allocating fuel and vehicles and accounting for the same. The university should ensure that fuel for vehicles and motor bikes are left with the petrol stations and only supplied directly to vehicles and bikes upon presentation the necessary approved request. Minimal amount should be keep for generator usage. The university should develop a mechanism to monitor the utilization of generators and fleet. In regards all generators, vehicles and bikes should maintain log books to record running time or/and distance, users, authorization, fuel consumptions, et The University should develop a Service Charter which should be erected in strategic positions within and outside the

19. xvi FINDING ON GENERAL PRACTICES AND PROCEDURES FINDINGS RECOMMENDATIONS GOVERNANCE STRUCTURE 4.1.1 Upgrading to a Technical Universit y Finding: The review team however observed that there was no report on university transformation by TEC and university transformation committee on stock taking of the status of the polytechnic at the end of its existence to determine its assets and liabilities. No transition report was presented to the Review Team for examination or review in order to identify lapses for any corrective action. 4.1.2 Establishment of Governance Structure for the University Finding: There was no evidence that all committees or boards which are required for good governance and accountable have been established. These committees include the Faculty Board, board of examiners, Campus Standing Committee, Court and Senate Committee, etc. No evidence of such as minutes and resolution/regulations/standing orders to determine their effective functioning. 4.1.3 Organogram A draft organogram was presented to the review team. It was observed that the chart failed to take into consideration or specify all the structures and authorities as specified in the Act. Some of the Line of Authority and reporting are blurred and conflicting It is recommended that a proper stock taking of the status of the polytechnic to be done as at the end of existence to determine its assets and liabilities. The transition must be documented to provide details of lessons learnt especially on issues of accountability and transparency. In this regards a report on the transition should be presented for a review The University should ensure that all governance structures as required by the Act are established and functioning. Organizational structure provides guidance to all employees by laying out the official reporting relationships that govern the workflow of the University. Therefore it is recommended that the University develops a comprehensive organogram in line with provisions of the Act on governance structures and

17. xiv while students languish for accommodation in deplorable conditions. 4.2.14 Procurement of Vehicles It was alleged that the University procured vehicles without following procurement rules and regulations. From document examined with regards the vehicle purchased, the review team observed the following: That the procurements were provided for in the annual procurement plan That the procurement was advertised in newspapers for interested bidders. That Bid document were prepared and sold to three suppliers who bid. That there were a bid opening and evaluation processes conducted And that there were signed contracts for the supply of the vehicles And the vehicle were delivered In conclusion the review team observed that the document examined indicates compliance to procurement rules and regulations. It is recommended that the University should continue to follow the due process in all future procurements according to the laid down laws and regulations. 4.2.15 Assigned University Vehicles to the Family of the Principal It was alleged that three brand new buses purchased are The review team observed that only two vehicles were officially assigned to the principal and also others were assigned to the vice principal, Director of Finance and the Registrar It was also realized that three buses were parked and have not been assigned for official use. No policy/ guideline were available to the team on the Recommendation The university should develop a policy on vehicle allocation and usage. These vehicles must be operated in accordance with this policy. All procurements are done to address specific needs, therefore the university should specify the need for which the buses were bought and be used for that purpose - if the

16. xiii 4.2.13 Conversion of concrete blocks for the construction of a fence to personal use It was alleged that 5000 concrete bricks meant for the construction of the campus perimeter fencing was converted to build the principal’s personal house at Bathurst village by Brext Construction Company. The review team could not establish whether the donations of the bricks were converted to the personal use of the principal or the bricks in question were donations made by same. There was no evidence of recording of the donations to show receipt and issue. All donations especially those from within should be done in a very transparent manner and properly documented. The university should develop and operationalized a comprehensive policy on the management of donations. The University should clearly state the protocol of receiving and acknowledging donations, utilization and accounting for the donations. 4.2.13 Refund of payment for hostels It was alleged that government of Sierra Leone provided 2 billion old Leones for the rehabilitation of student hostels and toilets in the Goderich Campus. Hostels are up to the date of reporting the allegations are closed The review team confirmed that the hostels are unoccupied and closed. It has been so since the announcement of Covid 19 restriction according to the Admin and the Student Union. However, the university informed the review team that there was no such disbursement from the Ministry of Education. The rehabilitation of student’s hostels and toilets should be done under the BADEA project which is yet to commence. The University should ensure that the renovation work is quickly completed for student to use the facility. In future all renovation should be planned to ensure minimal disruption on the usage of the facility.

10. vii building at Blue Crest college lecturers and the administration where the lecturers consented to the deductions from salaries. The individuals interviewed failed to provide the minutes of the meeting to the team in order to verify that the lecturers were not coerced to pay for training on the job. However, the review team confirmed that the training was successfully conducted and the necessary payment made by the university finance department to Blue Crest college and certificates were issued all participants. The review team further observed that there is no policy in operation for staff development and training. The university should always budget for staff development and training thereby providing training and development opportunities to staff based on actual needs and merits and not discretions. Staff development needs should be discussed annually as part of the Performance Review Process. Staff development information and provision will be accessible to all staff employed by the university, including full time and part time staff 4.2.5 Sexual Harassment It was alleged that the Committee set up to look into the allegation of sexual harassment was not been properly set up. It was observed that the university has a draft Sexual Harassment Policy which is being operationalized. However, the policy did not provide for a special Committee to look into sexual harassment allegations, instead such matter are referred to the disciplinary committee It was further observed that allegations of sexual harassment were investigated and a report produced: " Report on the Disciplinary sub-committee of court to investigate the alleged cases of sexual harassment of female students, receiving favours for change of grades and given of undue advantages to some students by some lecturers dated 18 Nov 2022 ". From the report, the review team observed that there Recommendation It is recommended that the sexual harassment policy be reviewed to make provision for an independent and properly constituted Sexual Harassment Compliant Committee. Also to sensitize students on such policy and the channel of reporting complaint. It is recommended that the chairman of this committee should be an independent person preferably a former judge or Justice of the peace to ensure independence and effectiveness. The policy should provide detailed step by step procedures in conducting investigations and hearings including the need to maintain a detailed case file and report on the matter.

32. xxix 4.4.5 Internal Audit Report and Reporting Line -The team observed that the University was audited in each of the years under review. That is, from 2019 to 2021. However, the audit reports do not have the names or designation of the responsible Officer and the date the findings would be implemented. - In as much as, audit queries were addressed in Audit Committee meetings, they are however, not responded to in the audit reports. - It was revealed to the team that, the Internal Audit is responsible for the coding of assets and updating of the asset register. 4.5.0 ACADEMIC , TEACHING AND LEARNING SUPPORT 4.5.1 Teaching and Learnin g At present there is no systematic approach to measuring the quality of teaching. There is no teaching and learning committee of Academic Board that should work to provide an assessment to align teaching and learning activities within the intent of the University. 4.5.2 Risk Assessment The Review team realized that the University hasn't got the appropriate processes to identify and monitor risk faced by the University. For instance according to interviews conducted, there is a funding gap and also the aging teaching and learning space. There is still the tradition method of teaching as we are now in the 21st century. Audit reports should be responded on time. - Holistic audit of departments in the university should be conducted Instead of activity audit. - For ownership and addressing audit queries on time, the names of responsible staff and the implementation date should be specified in the audit report. to by management as a sign of management commitment to address the queries. - The head of audit should submit audit report to the audit Committee who in turns report to the Principal of the university. The University should establish a teaching and learning committee of Academic Board that monitor actual teaching and learning. The committee should be well placed to reach any undesirable impact arising from inconsistencies across faculties that might be brought to its attention working mainly from feedbacks from heads of Departments. The University should also conduct student evaluation of both quality of teaching and the quality of the courses.

31. xxviii information on the services of the University to the public 4.4.0 INTERNAL CONTROL MANAGEMENT SYSTEM 4.4.1 Audit Manual The Internal Auditor presented to the team an Internal Audit Manual prepared by a consulting firm; ARVS partners which is still in its draft stage since 2018. . 4.4.2 Audit Committee There is an Audit Committee, but, a document entailing the composition of the Audit committee was not made available to the team. The team also revealed that the head of the Audit Committee is the Principal/Vice Chancellor the head of management team of the university. 4.4.4 Annual Audit Plan - Internal audit plans were maintained for the period under review. However, Audit is done sporadically. That is, based on the discretion by Internal Auditor Campuses so that citizens, students and workers will get to know the services offered by the University and the channel of complaints from the public. Management should endeavor to review and finalize the internal audit manual not only for the promotion of consistency, stability, continuity, acceptable performance standards, and a means of coordinating the efforts of audit staff effectively. But, also to give the department the direction of their audit. - The Head of Internal Audit should submit the list of members that make up the Audit committee of the university. - The audit committee should comprise of only one internal council member; Thus, the two internal council members that are part of the audit committee should seize to be audit committee members. - The audit manual should be reviewed or amended to ensure that the principal ceases to be head of the audit committee and a non-management staff with the requisite qualification and experience. appointed Management should ensure that the necessary budget allocation for Internal audit be provided

12. ix policy on refunds and its procedure. 4.2.7 Skills Development Fund It was alleged that funds for the skills development project written by some lecturers cannot be accounted for. The review team noted that the skills development project is funded by World Bank through the ministry of Tertiary Education. He intimated that the project concept was developed by the Directorate of Research and Planning and a consultant with input from the Dean of Faculty of Tourism and hospitality. The review team observed that the implementation of the project is solely managed by an established project management team headed by Dr. Alhaji Abraham Sankoh who is the Director of research and planning. This is in line with best practice in project management. The university should review its project management strategy to identify and addresses all challenges that will hinder the smooth and timely implementation of projects. The project should identify all stakeholders of the project and communicate progress on the implementation of the project in order to heighten transparency and accountability. 4.2.8 End Of Service Benefit It was alleged that end-of-service benefits for lecturers who resigned have not been paid by the University The university acknowledges the delays in payment of end-of-service benefits. The review team found out that the Ministry of Finance through TEC has agreed to make these payments and there is a correspondence to the effect which was provided to the team. A comprehensive list of beneficiaries has been prepared and sent to the Ministry of Finance by the University. The process is ongoing for the payment of end of service benefit The University should ensure all outstanding end-of service benefits are paid and any terminal benefit emanating from retirement, resignation should be properly budgeted for in the annual budget.. The University should continue to engage the MOF to ensure all other benefits as a result of the transition from polytechnic to University are paid within a reasonable time line. 4.2.10 Qualification of Dean of

9. vi 4.2.3 Siphoning of Salaries It was alleged that there is an agreement/MOU/Stan ding order between Ministry of Finance, staff and management of the institution that 75% of staff salary will be paid by Accountant General and 25% to be paid by Polytechnic. The allegations states that the management failed to pay the 25% and the funds are misappropriated. We noted that there was no agreement for a 100% increment and therefore the allegation of 25% cannot be substantiated. From vouchers examined, the team observed that the provisions of the agreement were followed i.e. the 75% increment were honoured over specific period of time. The Finance Director also presented to the review team a signed Memorandum of Understanding between the Government of Sierra Leone as represented by the Ministry of Finance and the Ministry of Technical and Higher Education and Tertiary Institutions dated 12,July 2019 The review team observed marked delays in the payment of these allowances. The admin attributed these delays to the delays in payment of subvention and that of non-payment of grant-in-aid subsidies. However, payment vouchers examined showed that backlog allowances have been paid. The University should ensure all outstanding allowances are paid. It is also recommended that the University should endeavor to effectively forecast and budget for payment of allowances to avoid future incidences. The University should enhance its own source revenue generation drive to meet its budgeted obligations. 4.2.4 Lecturers Training Capacity It was alleged that NLe. 3,000 (old Le.3m) were deducted from lecturers’ salaries as payments for three weeks training/capacity From the interviews conducted with the Director of Finance, the president of the Academic Staff Association and the Human Resource Manager, it was confirmed that the lecturers paid for themselves for Information technology training through monthly deductions from their salaries for a period of eight months. The training was to enable them to lecture online as result of the Covid 19 restrictions. They claimed that the decision for staff to pay for themselves was reached in a meeting between the It is recommended that the University should always engage or negotiate with staff for on the job training for which it lacks the necessary resources to cater for the training and it has to be consensual. The University should be mindful of any statutory regulations that limits mandatory training and payments It is further recommended that the university should develop and make operational staff development and training policy.