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3. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 2 MAP OF SIERRA LEONE

58. Designed and Printed by: THE RESOURCE CENTRE UNIT Anti - Corruption Commission Sub - Office Lotto Building — Tower Hill, Freetown

34. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 33 Using Geographic Positioning System (GPS) maps Land grabbing in the Western Ar- analyzing park space, water supply, identifying transport patterns, food supply demands, allocation of health care and social services, the ability of citizens to use their settlement and the impact of land uses. The Division is also responsible for physical/ land use planning in the country, providing guidelines for the growth of settlements within the context of a plan indicating the nature, form and direction of growth of such settlements. The Division is solely responsible for the preparation, implementation and monitoring of various Town Planning Schemes, including Land Use Plans, Urban Structure Plans, Detailed Plans, Action Area Plans, Subject Plans and Enforcement. In addition, the Division also determines the uses of land within a particular locality, taking cognizance of the physical structure of the Land. For instance, the Division advices on which land should go for re - creation, agriculture, industrial, residential, commercial or other uses.

37. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 36 Illegal Structure Poor Land Development 6.3 ENVIRONMENT DIVISION This Division is responsible for ensuring that land use occurs in a responsible manner with minimal negative impact on the natural environment. Land use and development must occur within the context of sustainable development. To ensure effective environmental management, the Environment Protection Agency Act OF 2010 was accordingly promulgated Also, there are other natural and environmental legislations in the various sectors, including energy and water resources, fisheries, mineral resources, and forestry, etc. In addition, the Division also provides information and gives advice to government and other agencies on environment management. The Division further engages in the sensitization and education of the public on the dangers of poor environmental practices and the benefits of effective land management. The Division is also involved in matters of environmental health and sanitation. The Environment Division in the discharge of its duties works closely with other state and non - state actors including, the National Protected Area Authority (NPAA) the Sierra Leone Environmental Protection Agency (SLEPA) and other local and international environment protection bodies .

44. Local Survey Plans Modern Survey Plans Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 43 Findings The Surveys division in the regions is faced with serious setback of properly planning communities based on the approved and standard survey methods. This is compounded by the fact that there is hardly any layout in the regions. They rely mainly on what is referred to as “ Local Survey Plans ”. Implication Due to the lack of standard survey methods or layouts in the regions, it becomes increasingly difficult to arbitrate land disputes in the absence of bearings and coordinates which characterize standard plans. Recommendations The Ministry of Lands should work closely with Land owning families and encourage them to plan their lands before disposal. or sales. This means using standard or modern survey methods. Management Responses Noted for action. 8.6 AREA OF FOCUS: MAPPING Findings It was also revealed that the maps which are still in use in the provinces were drawn during the Colonial era and either the areas have out grown the maps or the environments have changed drastically over the years. Implications Reliance on old and outdated maps can lead to wrong survey plans and may eventually cause disputes. Recommendations Design new and up to date maps of the provincial areas using modern methods of surveys such as the GPS and GIS systems.

23. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 22 Figure 5: Storing of documents in shelves Implication Without the require training, there is a likelihood or an added opportunity for mistakes and misprocurement. Recommendation The ACC recommends that the Procurement Officer be accordingly capacitated. Management Response Training opportunities are available for all categories of staff as and when funds are available. 5.7 RECORDS MANAGEMENT The Records unit of the MLCPI is primarily charged with the responsibility of maintaining records dealing with leases and freehold. The management of records begins with the systematic administration of records and documented information for its entire life cycle from creation, receipt, classification, use, filing, retention, storage to final disposition of all state lands in the country. 5.7.1 AREA OF FOCUS: RECORDS KEEPING Finding The unit heavily relies on the use of manual records keeping with copies of documents stacked on the shelves of the office. There is no electronic version of these records. Implication Though manual records keeping is recommended, yet it is not sufficient for proper records management as documents are at risk of fire, theft, manipulation and loss of valid information. Recommendation The ACC recommends that the MLCPI considers the introduction an electronic filing system in addition to the present traditional for of record keeping. Management Response Plans are underway to undertake a review of the records management system. Meanwhile, the IT Department has .

42. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 41 Encroachment on reservation land in Kenema Illegal structure 8.1 AREA OF FOCUS: OFFICE SPACE Finding There is inadequate office space in the regional offices as most of them are in rented apartments whilst those in the Ministry ’ s building do have serious challenges with office. Those available space are not conducive for a working environment . Implication Poor working environment does not yield effective and efficient service delivery. Recommendation The ACC recommends that the MLCPI improves on office accommodation for staff to enhance effective service delivery. Management Responses The strengthening of provincial offices has been factored into the 2016 MTEF Budget. Recommendation Either replace him or send another equally competent staff to man the office in his absence. 8.2 AREA OF FOCUS: CHIEFS AND LAND OWING FAMILIES Finding The Chiefs and Land Owing Families are critical to land management in the regions as they are the custodians and owners of the land. However, it was observed that most of them do not utilize the services of licensed sur- veyors or the MLCPI but rather prefer to use freelance surveyors who do not possess the required knowledge and skills in surveying. Besides, Chiefs sometimes bulldoze their way in land matters, especially in the Kono District. Implication The attitude of chiefs and land owing families can pose a major challenge in land management as they refuse to abide by the right procedures.

25. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 24 Unplanned, unregulated building practice 6.1 SURVEYS AND LAND DIVISION This Division is primarily responsible for the surveying and mapping of all lands, It is also responsible for the administration of state lands. The Division keeps record of all licensed surveyors and approves all survey plans, both for state and private lands. It is headed by a Director and Deputy Director and it also includes Surveyors, Cartographers and Draughts Men. The major task of this Division is to advice the government on matters relating to land management, ownership, acquisition, and use, as well as the implication for sustainability. This has proven difficult because of a variety of issues lacking in the Department. In a nut - shell, the Department is charged with the responsibility of ensuring effective access to land and sustainable management of all land resources in the country. Notwithstanding, the team noted some key issues which are discussed below: 6.1.2 AREA OF FOCUS: LAND POLICY Finding The public appears to be losing confidence in the land administration systems .There has been public outcry on delays in processing of land tittles, crowded land offices, payment of bribes and the increase in land wrangles and evictions and encroachment of government lands. This is greatly attributed to the fact that there is no comprehensive land policy to govern the management of government/public and private land. Implication In the absence of a policy, roles and responsibilities in determining land leases and freehold will not be clearly defined and as such there will be duplication and overlapping of functions and this does not enhance proper transparency and accountability. Recommendation The ACC recommends the full implementation of the land policy developed to guide practices and procedures

41. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 40 Mining interests dominates land issues in Kono District 8.0 LAND MANAGEMENT SYSTEMS IN THE REGIONS The regional offices located in Makeni, Kono, Kenema, and Bo are comprised of the Surveys and Lands and the Country Planning Divisions. Regional Surveyors head the Surveys and Lands Divisions in the provinces, while a Regional Country Planning Officers operates the Country Planning Divisions. The key functions of the Surveys and Lands Division include scrutinizing, processing and signing of all Survey Plans emanating from that particular region. The Department is also the chief custodian of all government lands in the regions, including the provision of expert advice on land issues in the provinces generally. The Country Planning Division is primarily responsible to facilitate proper planning of areas/communities and to also prevent encroachment on designated roads or public amenities in their respective localities. Land tenure systems in the interior of the country is completely different from what obtains in the Western Area and Freetown. In Freetown and the Western Area generally, land management is directly under the purview of the central government through the MLCPE, while in the provinces, land belongs to land owning families and is supervised by traditional leaders. Kono is the only district where ownership, administration, and supervision of land is strictly the domain of Paramount Chiefs, In Kono, chiefs can assign any land for ‘ development. ‘ In the regions two types of surveys are applicable, one is the local survey plan and the other is the standard survey plan. Standard survey plans are prepared and signed by the Regional Directors of Surveys. Local plans bear the signature of the vendors, usually members of land owing families, and traditional leaders. Local plans unlike the standard plans do not show points of coordinates and bearings and cannot therefore be readily interpreted in case of disputes. Land grabbing and encroachment on government reserved land is on the increase in the provinces. This is main- ly spearheaded by members of land - owning families who are dissatisfied with government ’ s refusal to pay lease rents as per agreements dating back to the colonial era. Due to government ’ s inability to settle them, land owning families have resorted to selling such reserved land to private individuals and other interested groups.

17. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 16 to the effect. Implication Without proper documented policies and procedures, there is an increased risk of inconsistencies in the administration of the fuel. This high levels of arbitrary discretion as created and forestall by the evident lack of a policy in the distribution and use of fuel create sufficient opportunities for misuse and corruption. Recommendation The ACC recommends that the MLCPE ensures policies and procedures governing the administration and us- age of fuel is developed, documented and accordingly followed. Management Response Noted for immediate action. As a general policy, the Civil Service Code provides that fuel is supplied to Grade 7 Officers, with vehicles and to officers who use their personal vehicles on official assignments. 5.4.2 AREA OF FOCUS: SUPPLY OF FUEL Finding During the course of the review, the team observed that Le67,192,500 was used to purchase fuel for which there are no supporting documents to justify payment. Implication There is no due diligence in the use of public funds and therefore transactions lacking supporting document do not provide evidence of the proper and efficient use of public funds. Recommendation The ACC recommends that the accountant should account for the Le67,192500 , failure which the responsible officers should make refunds. Management Response Fuel is purchased when there are official field assignments as a consequence of delays in the processing of the relevant financial documents for fuel. However, efforts are being made to trace the receipts. 5.4.3 AREA OF FOCUS: SUPPLY OF FUEL FOR TREK/FIELD TRIPS Finding Fuel allocation for quarter one and two in 2014 for Treks/Field trips do not have supporting documents to substantiate the amount allocated. See below for fuel allocation according to departments:

35. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 34 Prior to 2008, the Division was responsible for the issuance of building permits before it was transferred to the Ministry of Works, Housing and Infrastructure. The Division is comprised of two distinct units; namely the Physical Planning Unit and Development Control Unit. While the former is responsible for the effective planning of human settlements , including urban settings with town planning officers in charge, the latter deals specifically with issues of land use, quality of construction to ensure compliance with building regulations and town planning designs. In all of this, the Division takes cognizance of the socio - economic and cultural practices of a particular locality in carrying out town planning. In effect, an outstanding issue that came out clearly is that town or country planning will enhance transparency in land administration process as other divisions and stakeholders are given the opportunity to know the quantity of land available at any given time. Notwithstanding, the ACC Review Team took cognizance of some of the challenges that continue to hinder their efficiency. 6.2.1 AREA OF FOCUS : MANAGEMENT OF THE DIVISION Finding Country Planning Division, being a technical section of the MLCPE, does not get adequate support as compared to the Surveys and Lands Division. A proper planning system is vital to our quality of life. A successful planning system promotes economic prosperity by delivering land for development . In many other countries, country planning takes precedence over surveys since they ensure well planned and serviced communities suitable for town inhabitation. Also, the financial allocations given to the Division is inadequate. Implication There is an obvious consequence of the emergence of unchecked, unplanned and illegal settlements all over the country especially, urban settings. Government also loses revenue in the process. Recommendation The ACC recommends that government should put due attention to the Country planning Division by providing the necessary financial and other support. Management Responses Funding has been a major hindrance. However, various avenues are being explored to seek funding for the implementation of projects/activities, Strategic Plans, detailed development and zooming lands for Freetown and the Provinces. 6.2.2 AREA OF FOCUS: DEVELOPMENT PLANNING AND CONTROL Finding It was noted during the review that the Surveys and Land and the Country Planning Division do not work in consonance as the latter is not fully involved in the development of survey plans. This is particularly important for

28. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 27  The misconception, as aforementioned, with respect to Survey Plans as final process for the land acquisition as often led to the violation of Land Administration Laws and Regulations. Recommendation The ACC recommends a review of the signing of Survey Plan process with a view to include the Director of Country Planning and the Director of Environment so that there will be a coordinated, efficient and environmentally sound economic development and to secure proper land use and spatial planning. The ACC also recommends that the Ministry undertakes a sustained nationwide public sensitization campaign on land acquisition stages and processes. Management Responses The issue surrounding Survey Plans has been captured in our program of sensitization and in the Land Policy currently awaiting cabinet approval. 6.1.7 AREA OF FOCUS: LICENSE SUVEYORS Finding These are surveyors licensed by the board to perform any service or work involving the application of special knowledge for the purposes of surveying land. However, the review team noted that most of the plans signed by license surveyors are not properly investigated. The Review Team concludes that this practice is a major catalyst for land disputes. Implication Lack of proper and effective investigations by License surveyors may cause land right disputes. Recommendation The ACC recommends that license surveyors be regulated and must undertake to conduct proper investigations on the authenticity of Survey Plans as a prerequisite for signing. 6.1.8 AREA OF FOCUS: COURT VERDICTS ON LAND DISPUTES Finding Land cases, which give rise to most of the disputes, are taken to court but most verdicts passed in court are done without any re - course to the MLCPE expert opinion. Implication Land disputes, no matter how peaceful or violent they are, produce negative consequences for individuals and an entire society. Therefore, it is very much necessary that verdict given in court on land dispute should be transparent and free of bias. Recommendation The ACC recommends that the MLCPE be consulted on land disputes before a verdict is passed in court. This will enable the court to have reliable evidence before making a decision on land contests.

20. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 19 5.5 FIXED ASSET MANAGEMENT PRACTICES 5.5.1 AREA OF FOCUS: FIXED ASSETS UPDATE Finding The team observed that although there is a Fixed Asset Register, however it is not properly organized or regularly updated in contravention of section 231(1, 2, 3,) of FMR Act 2007. Implications Failure to update fixed assets register will not provide management with adequate information on the status of assets. Recommendations The ACC recommends that the MLCPE should regularly update its assets register to keep detailed track of each fixed asset, thereby also preventing misuse by ensuring accurate methods of assets identification. Management Response Noted. Updating of the register is currently in progress. 5.5.2 AREA OF FOCUS: ASSET CODING Finding The review team also discovered that most of the MLCPE assets were not coded. Implications Failure to code assets can lead to loss and misuse. Recommendation The ACC recommends that all assets be coded with the correct inscriptions to prevent staff converting same to private use. Management Response Most of the assets are coded. Inventory to facilitate coding of outstanding assets is in progress Management Responses Figure 3: ACC officers reviewing documents in the conference hall and a cross section of un - coded assets in the conference hall

24. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 23 initiated action to prepare a proposal to undertake an assessment of the records management system with a view of making recommendations on the way forward. 5.7.2 AREA OF FOCUS: OFFICE EQUIPMENT Finding It was observed that office equipment, such as computers, cabinets and other items are inadequate for the effective use of the office.. Implication For such an important outfit to operate with only one computer and having to photocopy outside is a recipe for manipulation and leakage of confidential information. This is inconsistent with best practice. Recommendation The ACC recommends that Management ensures that computers and accessories and other necessary office equipment are provided a with a full back up system. Management Responses Some equipment have been provided; but due to inadequate budgetary allocation, the remaining requirements for office equipment in the Records Section have been factored into the 2016 Budget Proposal. 5.7.3 AREA OF FOCUS: STAFF TRAINING Finding The Records Management Unit is very crucial in the administration of lands as this is where information on all state lands are kept. There is therefore a training need for staff members in this unit in order to improve on their professionalism. Implication The lack of appropriate and regular training, the staff would have capacity challenges. Recommendation The ACC recommends that staff be adequately trained on records management and the use of modern information management technology. Management Response Institutional strengthening of the MLCPI, including capacity building of staff, has been factored into the 2016 Manpower Plan and MTEF Budget. 6.0 LAND ADMINISTRATION AND MANAGEMENT The administration of the various land tenure systems is vested in the MLCPI, which is responsible for the administration and management of land in the country. There are various divisions that carry different tasks such as Survey and Lands Division .

40. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 39 The team examined the practices and procedures applied in the implementation of these projects and came up with the following findings: 7.1 AREA OF FOCUS: WITHHOILDING TAX Finding  The administration of projects funds was primarily the responsibility of the Permanent Secretary,, the Director of the Beneficiary Department and either the Project Administrator or the Accountant.  However, it was observed that in contravention of the Tax laws of Sierra Leone, specifically section 116(1)(a) (b) and 116(2) of the Consolidated Income Tax Act 2000, which deals with withholding of tax on income of employees. “ An employer shall withhold from an employee income as instructed by the Commissioner of the NRA. ”  Also Section 117(1)(2)(3) of the Income Tax Act of 2000 which deals with the payment to contractors was al- so violated as most of the payments made to contractors, consultants did not attract withholding tax. Implications Failure to deduct and pay taxes into the national coffers is not only an offence, but also deprives the state of much needed revenue. Recommendations The ACC recommends that all business houses and individuals transacting with the MLCPE be under obligation to honor their taxes. Management Responses Withholding tax has been paid. 7.1.2 AREA OF FOCUS: PROCUREMENT Finding It was observed that the Procurement Officer in the MLCPEis not fully involved in the procurement process of the projects and does not even have copies of the procurement documents. Implication The involvement of the Procurement Officer in procurement matters is vital to the entire process as he provides the technical advice required to ensure compliance with best practices. Recommendation The ACC recommends that the Procurement Officer be fully involved in the procurement activities of projects operating within the MLCPE. . Management Responses The Procurement Officer participates in procurement the activities of the MLCPE.

21. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 20 5.6 PROCUREMENT MANAGEMENT PRACTICES 5.6.1 AREA OF FOCUS: PROCUREMENT PLAN Finding At the time of the review, there was no evidence of a Procurement Plan for the procurement of goods and services in the MLCPE. Implication Without a procurement plan, the procurement needs of the MLCPE will not be effectively managed. Recommendation The ACC recommends a procurement plan should be developed and maintained. Management Response  Procurement plans are prepared annually as part of the MTEF Budget Proposal and Procurement Plans are available for the period under review.  Ministry of Finance does not approve of budget proposal for MDAs without the submission of a procurement plan. It is also a prerequisite for the submission of MTEF Budget proposal for MDAs. Therefore the MLCPE prepares procurement plans on an annual basis. 5.6.2 AREA OF FOCUS: RESPONSIBILITY OF PROCUREMENT OFFICER Finding The procurement of goods and services is under the supervision of the Finance Unit of the Ministry, which is in contravention of best practices. Implication There is greater chance for the perpetration of fraud. Same also creates opportunities for corruption and other corrupt - related activities . Recommendation The ACC recommends that the Procurement Unit be in full control of all procurement processes of the Ministry, as provided by Section 17(2) National Public Procurement Act 2004 The Finance Office should be responsible to facilitate and ensure payment. and not to be actively involved in the procurement process. The intention of the drafters of the NPPA 2004 was to create a clear distinction between the two offices in both personnel and function. Management Response The Procurement Committee and the Procurement Unit have responsibility for procurement.

31. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 30 Implication  The payment for leasehold on the day of issue of Offer Letters is in breach of the system of controls laid out by management as contained in the Letter of Offer. This will further ensure early ownership of land at the expense of Government resulting to loss of future economic benefits. Revenues to be collected from lease rentals will drastically fall. This practice renders the whole system of land administration prone to malpractice and other irregularities.  The use of unqualified discretion in any transaction can be subject to abuse,  In the absence of a comprehensive database of all customers, both private and commercial, makes it very challenging to ascertain the total amount of monies owed to the Government. The possibility of irrecoverable debt cannot be disregarded as the likelihood of unreported revenue is inherent. This lapse also leaves the entire system prone to manipulation and irregular activities Recommendations  The ACC recommends the MLCPE embarks on the implementation of an effective monitoring process of the progress made by the lessee in fulfilling the conditions laid down in the Letter of Offer to mitigate these leakages. The assessment report giving the above defaulters right to acquire a freehold must be submitted to the auditors for verification and documentation purposes.  The ACC further recommends the setting up of an Evaluation Committee to comprise of professionals and people with administrative knowledge to determine lease charges. and that management makes it a priority to provide the Internal Audit unit with the relevant support to undertake the development of a complete customer database, which should include all new and existing customer history, their respective account balances, as well as progress report on the lease agreements. Management Responses The Ministry has prepared Draft Service Charter with recommended tariffs. However, the proposal is yet to be approved by the MoFED. 6.1.13 AREA OF FOCUS: CONDUCT OF LAND OFFICIAL Finding The conduct of some staff/ officials especially in the Surveys and the Country Planning Divisions tends to undermine the implementation of MLCPE policies. These staffs are in the habit of overlapping their functions when they pose as registered surveyors when they are actually Country Planning Officers. In addition, some surveyors in the MLCPE are often involved in fake land deals and land grabbing, using their positions as an advantage. Implication For public officials in the MLCPE to engage in fake land deals and land grabbing is tantamount to Abuse of Office and Abuse of Position as provided by Section 42(1)(2) of the ACC Act 2008. Recommendation The ACC recommends the creation of an internal disciplinary mechanism within the MLCPE to address such issues and bring defaulters to book. The outcome of such disciplinary actions should be made public in order to deter people from such practices.

29. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 28 6.1.9 AREA OF FOCUS: LAND GRABBING Finding The Review Team noted during the review that some officials of the Ministry do not only involve in, but also actively facilitate grabbing The Review Team observed that no stringent measures are in place to tackle the aforementioned conduct. The Team also discovered that MLCPE officials also connive with land grabbers to falsify documents. This is mostly responsible for situations in which more than one person may produce authentic documentations for the same parcel of land. Implication  Without laid down laws prescribing serious penalties for land grabbers, and the effective enforcement of same, it would be difficult to curb this negative practice.  The perpetuation of land grabbing may also hinder the work of the Surveys and Lands Department on land administration as lawlessness pervades the system. Recommendation  The ACC recommends the MLCPE and other stakeholders urgently introduce policies and facilitate the promulgation of a law aimed at addressing this conduct of land grabbing. Management Responses  The National Land Policy will lay a solid foundation for the formulation of a land law to address this issue.  The Voluntary Guidelines on Responsible Governance (VGGT) has undertaken a review of land laws and have made recommendations to review outdated land laws. The focus of same should also factor serious penalties of land grabbing. 6.1.10 AREA OF FOCUS: GRIEVENCE REDRESS MECHANISM (GRM) Finding GRMs provide people with avenues to voice their concerns with the hope of a resolution of these concerns touching and bordering land disputes. Given the prevalence of land ‐ related disputes, the efficacy of the GRM has been correctly questioned by the public. This is also manifested by the high rate of land complaints received by the ACC. Implication The lack of a complaint redress system has resulted to an increase in land disputes nationwide because staff members who default are not disciplined internally. The absence of a redress mechanism has increased and emboldened land disputes; and many of them remain unresolved. Recommendation The ACC recommends the Ministry ensures the constitution of a Grievance Redress Mechanism. Actualization of same increases public confidence on the MLCPE wiliness to address public complaints. The effective operation of such a mechanism may also engineer a drop in land disputes.

36. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 35 community development, especially for providing social amenities. ,  Furthermore, most people carryout construction work without the issuance of building permits. This has been largely due to the bureaucratic procedures in obtaining the permit. Implication  In the absence of working synergy between the two divisions in land management, there will not be proper planning of the community development.  Failure to comply with laid down procedures and building regulations indicates weak enforcement system. Recommendation The ACC recommends that planning permission must be obtained from the Country Planning Division of the MLCPE before any development of land is undertaken. This is necessary to ensure optimal and efficient use of land and to enhance quality of the environment by providing an aesthetically living environment and adequate services to communities. There should also be a speedy process in the preparation of the permit in order to remove administrative bottlenecks that can warrant the perpetration of corrupt practices Management Responses  There is intra and inter division coordination and collaboration as most field assignments are carried out jointly by the technical divisions and weekly management meetings are held to enhance proper management coordination and collaboration among all the divisions.  The separation of Planning Permission and Development Control is largely responsible for the delay in obtaining building permits. This has to be addressed by institutional and legal reforms. 6.2.3 AREA OF FOCUS: STAFF CAPACITY Finding There is a serious capacity gap in terms of equipping staff with the required technical knowledge to carry out their operations. In addition, there is lack of modern technology to enhance their level of efficiency and to bring them in line with current practices. The Department is also short of man - power in the country as courses in surveys and planning are not readily available .in the country. Implication The low capacity of the Division with respect to man - power, acquisition of skills and the use of modern technology will adversely affect service delivery in the MLCPE. Recommendation The ACC recommends that the MLCPE provides more training opportunities for staff and procure modern surveys and planning equipment. Fast track plans by the MLCPEE to affiliate the School of Surveys at New England Ville in Freetown, with the Njala University who should take leadership in training technical staff in surveys and planning. Management Responses Implementation of the 2016 Manpower Plan and MTEF Budget will help to address this matter.

38. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 37 During the course of our intervention in the division, the review team came up with the following issues. 6.3.1 AREA OF FOCUS: STAFF CAPACITY Finding The capacity of the staff is very limited as only two staff are currently working in that Department. Implication Considering the volume of work in the Division, two people cannot effectively discharge the mandate of the Division. Recommendation The ACC recommends an improvement on staff strength by recruiting additional staff. Management Responses This MLCPE has submitted a request to HRMO for recruitment of appropriate officers. 6.3.2 AREA OF FOCUS: BUDGET ALLOCATION Findings The ACC Team observed that the budget allocated for the operations of the division is grossly inadequate and in some cases is not even available. Implication Since the Division depends on funds provided by government to carry out its functions, it becomes increasingly difficult to achieve targets if such funds are not made available. Recommendations The ACC recommends that the MLCPE provides more support to the Division on other to enhance performance. Management Responses 2016 - 2018 MTEF Budget for MLCPE was submitted to MoFED in September, 2015, requesting adequate budgetary allocation to the Ministry including the Division. 6.3.3 AREA OF FOCUS: VACANT POSITIONS Finding A few vacant positions exist in the Department that need to be filled. As at this review, the vacant positions have not been advertised. Implication Leaving the positions vacant will shift the burden of work on the few available staffs. Such practices undermine inefficiency. Recommendation

15. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 14 5.2.5 AREA OF FOCUS: STAFF FILES Finding Personal files of staff members were reviewed and it was discovered that most of these files are not regularly updated as they contained incomplete or inaccurate information on staff members. These documents are not orderly filed. and some contain irrelevant documents. Implication Where staff personal files are not up to date, it becomes increasingly difficult to reference information on staff when the need arises. Recommendation The ACC recommends staff personal files should regularly updated and reviewed to ensure accuracy of information on employees. Management Response Mechanisms have been put in place to improve the filling system for Personnel Staff Files 5.3 INTERNAL AUDIT The Internal Audit Unit is an independent, objective assurance and consulting unit designed to add value and improve an organization's operations. It also helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. 5.3.1 AREA OF FOCUS: AUDIT REPORT Finding It was observed that internal audit queries are not responded to by managers as such audit findings continue to reoccur in subsequent audits Implication Non - compliance with the implementation of audit recommendations exposes the institution to the risk of fraud and misappropriation. Recommendation The ACC recommends that Management improves its internal audit and risk management practices Management Response Most of the recommendations are implemented, though the MLCPE is largely constrained financially and logistically, to implement all the recommendations/problematic issues and perennial problems exposed by the systems review. .

43. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 42 Recommendation  The ACC recommends that chiefs and land owing families be given enough education on the need to consult the MLCPI and adopt modern technologies in land management.  Sanctions can also be imposed either by the MLCPI or the Provincial Secretary ’ s Office on the sale and lease of land in that particular area. Management Responses Measure will be put in place for the constructive engagement of Chiefs and Land owning Families after the Ebola Epidemic . 8.3 AREA OF FOCUS: LEASE RENT Finding  The ACC Team observed that one of the major factors responsible for disputes between the MLCPE and Land Owing Families is the failure of the former to meet its financial obligations to the latter.  Some of these lease agreements date back to the colonial era or early independence. Implication Failure by the MLCPI to pay lease rent to land owners undermines the effective implementation of land policies. Recommendation The ACC recommends that the MLCPI endeavors to pay lease rent to land owning families or alternatively return the unoccupied land to their rightful owners. Management Responses The decade old rebel war and the recent Ebola outbreak has adversely affected the payments of outstanding lease rents. 8.4 AREA OF FOCUS: LAND GRABBING/ENCROACHMENT Finding Land grabbing and encroachment on government reserved land is a major challenge to land management in the provinces. This appears to be on the increase and it ’ s a cause for concern. Implication If this menace continues unabated, it will lead to unplanned and substandard settlements. It will also provide land grabbers a field day thus depriving government of land to engage in future development. Recommendation The ACC recommends that the MLCPI put in place more robust measures to curtail the activities of land grabbers. Management Responses The National Lands Policy, which is awaiting approval, will address this problem.

26. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 25 in the management of land . This will minimize duplication and avoid overlapping of functions. Such policy guide will ensure equitable access to land for all citizens and stimulate investment for the nation ’ s development. Management Responses Agreed . 6.1.3 AREA OF FOCUS: DEVOLUTION OF FUNCTIONS Finding There is no comprehensive legislation clearly defining the functions of the department and the local councils, the schedule of functions listed in the Local Council Act 2004 is not appropriate given the nature of the work performed by the Surveys and Lands Department and the Country Planning Department. Implication There is conflicting roles between the MLCPE and the Local Councils in respect of land administration; which is not consistent with good governance. Recommendation The ACC recommends a clarification of the mandate and a definition of the limits of authority/power of the two institutions (Local Councils and the MLCPE) as it relates to land administration. Management Responses The National Land Policy will help address this problem 6.1.4 AREA OF FOCUS:ALLOCATION OF STATE LAND Finding There is lack of an institutional structure in the management of state land. Decision making on the allocation and use of state land exclusively rests with one or two individuals which sometimes result into conflicts due to dissatisfaction with decisions. Also, amongst documents reviewed, it was revealed that there were multiple acquisition of state land by individuals and even family members which renders the entire system prone to irregularities and manipulations. Implication  The power to allocate state land is of great economic importance and it is a common focus of corrupt practices.  The practice of acquiring multiple state land does not ensure equitable distribution or equal opportunities for access to land, concentrating the nation ’ s wealth in just a few hands . Recommendation The ACC recommends that the Ministry should institute a State Land Allocation Committee that should take decision on the allocation of state land. The ACC recommends the constitution of a 7 - man committee represent- ing broad spectra of society. The ACC further recommends the players to include, but not limited to, civil society organizations, the media, and Asset and Property Commission. A term of reference, addressing monitoring of . state land, should constitute the mandate of the said committee

27. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 26 6.1.5 AREA OF FOCUS: OFFER LETTERS Finding  Prior to the sale of a parcel of land, a letter of offer is issued to the applicant. The said letter of offer contains vital information, including the parcel number and location of the plot for sale, the size of the plot, annual lease amount, the terms and conditions of sale, as well as the period of time within which, the applicant has to respond to the offer. This letter is usually signed by the Director of Lands. It was however noted that some of the Ministry officials issued fake offer letters to clients to enable them acquire land with the forged signature of the director.  The review team also observed from documents examined that on many occasions, letter of offer were issued, signed and authorized by various personalities within the Ministry including the Permanent Secretary, the Honorable Minister and the Director of Surveys and Lands etc.  However the review team was not privy to any legal document that clearly and specifically spells out who should sign and approve the letters of offer. Meanwhile, the National Land Policy (2004) is still at the draft stage and cannot therefore be used as any legal binding document. Implication Issuance of fake offer letters can cause dispute in the acquisition of land by applicants. Recommendation The ACC recommends that all offer letters must contain highly securitized embedded seal as a condition precedent for any plan to be signed by the Director of Lands. The Ministry should design the afore - described seal, with special security features to avoid forgery and illegal duplication. 6.1.6 AREA OF FOCUS: SURVEY PLAN Finding  A Survey Plan brings legal certainty of land occupation given that it has gone through the necessary processes. However, the process of signing a Survey Plan has been marred with many serious accountability challenges; including the creation of opportunities for corruption and corrupt - related malpractices. The ACC Team noticed regular and unnecessary delays in the signing of Survey Plans due to the fact that there is monopoly of the signing process. It is therefore apparent that other directorates play key role in land development planning, but there is little and in many cases, no collaboration between and amongst these directorates in terms of processing of land documents.  There is also a misconception by the public with regards to Survey Plans being used as the final documentation for ownership of land. In effect, when freehold is granted, the lessee is expected to register the land at the Implication  Notable delays in the signing of Survey Plans may act as a catalyst to solicit and/or the offering of inducement or rewards to fasten the signing process.

14. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 13 Recommendation The ACC recommends that staff Attendance Register be maintained for all levels of staff and properly supervise by the Human Resources Department . Management Response  The Senior Management Staff and other members of staff of MLCPE do currently sign the Attendance Register.  The Staff Attendance Register is now being supervised and cut off lines are now drawn on a daily basis. 5.2.3 AREA OF FOCUS: STAFFING Finding Human Resource Department is inadequately staffed. Implication Understaffed workers would experience higher levels of perceived task scope and would constantly be under pressure to deliver, attention to details will take a backseat and mistakes are more likely to happen. Recommendation The ACC recommends that the Human Resource and Administration Department be provided with adequate staff. Management Response The Human Resource Unit should be strengthened by the deployment of some Admin Staff to the unit. Example: the Executive Officer is supervising the Staff Attendance Register of the Ministry. 5.2.4 AREA OF FOCUS: JOB DISCRIPTION Finding The purpose of job description is to explain the purpose, scope, duties and responsibilities of a specified job. It ensures effective performance and provides a clear guide to the job. In an interview, with most of the staff members, it was confirmed that job descriptions were not provided to them when recruited as such they did not know their specific functions. Implication Hiring employees without a written job description can lead to reduced productivity as the new hires are unprepared for their duties and require extra training to effectively discharge their jobs. Recommendation Job descriptions should be provided for each employee on assumption of duty. It has to be reviewed and revised periodically as and when necessary. Management Response The PSC upon advertisement gives out job descriptions to every officer. The MLCPE has prepared scheme of service for every post.

30. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 29 Management Response The MLCPE has established a Complaints Committee to address all complaints addressed to the Ministry on land matters. 6.1.11 AREAS OF FOCUS: PUBLIC AWARENESS AND SENSITIZATION Finding Public awareness and public education on the processes and procedures involved in land acquisition and other activities of the MLCPE is limited. The Ministry is hardly heard or seen on Radio/TV sensitizing the public on land administration. This is more the reason why most people are ignorant of the processes and procedures of acquiring land. Implication Lack of proper sensitization on the processes and procedures has also contributed misconceptions about the MLCPE. The absence of timely and regular public sensitization has also promoted illegal acquisition of land. . Recommendations  The ACC recommends that the MLCPE ensures the operation an effective public relations/education mechanism which may include, but not limited to:  The development of a Service Charters that provides a framework for defining service delivery standards, the right of clients, service charges and how public complaints are redressed. .  The creation of a website that is dedicated to providing information on land administration and the general operations of the MLCPE. Management Responses The Ministry has mounted a massive sensitization drive in the first and second quarter of 2015. 6.1.12 AREA OF FOCUS: LEASES AND FREEHOLD Finding  A review of documents in respect of both commercial and private leases revealed breach of the terms set out in the letter of offer, especially regulation 5 which states that ‘ the land will be purchased freehold only after a reasonable degree of development has been carried out. ’ A review of the official receipts submitted to the auditors and examined by the Review Team disclosed same day payment of lease rental and acquisition of freehold of the land.  The mode of determining lease fees and freehold is rather discretional with no standardized method used to determine the payments. In addition, people failed to pay for leases and also delay in the development of the land in accordance with the stipulated timeframe with no punitive measures.  A database is not maintained of customers who make lease payments and the MLCPE finds it difficult to |effectively monitor payments and overdue debts on leaseholds. The MLCPE Financial Office ’ s involvement in this process was not apparent.

6. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 5 1.0 EXECUTIVE SUMMARY Land is an essential resource for all life on earth. It is a scarce natural resource that sustains life and provides for various socio - economic needs of communities across the world. There is an ever growing demand for, accessible and affordable land and it is essential and necessary for the production of food, economic growth and the support of the environment. Because land is such a valuable commodity to the continuity of life and nations, but equally too scarce to be owned by all, has made it (land) a source of many conflicts between and among people, families and nations. Therefore, land becomes a resource that should be effectively managed in the public ’ s best interest in line with provisions of the Constitutions and other established laws, especially the Lands Act. The management framework governing land use and development decisions should not only be informed by the legal and policy prescriptions but should also ensure protection and sustainable management. . According to laws and policies guiding the administration and ownership of land in Sierra Leone, Land management is vested in the Ministry of Lands, Housing and Country Planning and the Environment (MLCPE). Despite the provision in the law, the public appears to be losing confidence in the administration of the lands tenure systems. There has been public outcry in the processing of land titles; crowded land offices; and increasing allegations of payment of bribes to land officers and the spike in land wrangles, evictions and encroachment on government land. These challenges can be attributed to the fact there is lack of an operational national land policy to govern the management of government/ private land. It is against this background that the Commission instituted a review of practices and procedures of the Ministry Lands, Country Planning and the Environment (MLCPE) Land Administration System, with a view to identifying the challenges and proffer recommendations to improve service delivery. 2.0 BACKGROUND The Mission Statement of the MLCPE focuses on ‘’ the achievement of effective and efficient land management patterns through development control and enforcement for the attainment of a well - planned urban and rural environment for sustainable social and economic development in Sierra Leone. ’’ The MLCPE consists of four main divisions: Administration, Surveys and Lands, Country Planning and the Environment , under the political leadership of the Minister and the administrative leadership of the Permanent Secretary, Directors of Surveys and Lands, Country Planning and Chief Environmental officer as technical heads. The objectives of the MLCPE are as follows:  The development of a national land policy to establish the framework and guidelines for making appropriate land laws and for building the capacity of the Ministry to discharge its mandate effectively;  Develop the National School of Survey for capacity building and efficiency of staff;  Establish and undertake National Geospatial Survey to identify and develop precise bankable data on our natural resources for efficient national development/economic planning, thus providing information and capacity for government to negotiate our economic development from a position of strength;  Resurvey and re - plan our cities, regional headquarters, districts headquarters and chiefdoms;.  Establish a biometric registration of land parcels to certify ownership claims and automate land management to ensure security of ownership and effective land management, thus making land a financial instrument for economic

16. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 15 5.3.2 AREA OF FOCUS: AUDIT COMMITTEEE Finding The Audit Committee must make effective use of the internal audit function in giving assurance on risk management, governance and internal control systems. The Audit Committee is a key contributor to good governance. It plays a crucial role in assisting the relevant governing body in discharging its responsibilities for overseeing financial and performance management, compliance with legal and other regulatory requirements and internal controls. This function is completely absent in the MLCPE. Implication In the absence of an Audit Committee, the Internal Audit Unit will lack its effectiveness and efficiency in the discharge of internal audit function Recommendation The ACC recommends an Audit Committee be established comprising of members with auditing knowledge that are charged with oversight of the MLCPE audit and internal control functions. Management Response Members have being identified and the ToR is being drafted. 5.3.3 AREA OF FOCUS: CAPACITY OF THE AUDIT UNIT Finding The Internal Audit Unit lacks the necessary resources to facilitate its work. Implication Without adequate resources to undertake internal audit functions, there will be ineffectiveness in the internal audit work. Recommendation The ACC recommends that the Internal Audit Unit be provided with the required logistics in terms of office equipment, training and other facilities to facilitate their effectiveness and efficiency.. Management Response Logistical support has been provided and will continue to be provided periodically as and when funds are available. 5.4 FUEL MANAGEMENT PRACTICES Fuel is a major expense for any fleet and a - critical asset that represents 21% of the county ’ s fleet cost. Monitoring fuel usage and costs is essential and is a liquid asset at risk for fraud and abuse . 5.4.1 AREA OF FOCUS: POLICY ON FUEL Findings It was noted that during the review, the MLCPE did not have documented policies and procedures on the management and usage of fuel to enhance accountability. Fuel is distributed discretionally with no proper records

22. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 21 5.6.3 AREA OF FOCUS: SUPPLIER ’ S DATABASE Findings As a significant unit, the unit should ensure that records of accomplishment of suppliers ’ information are kept. The suppliers list provided do not contain adequate information about existing suppliers in the ministry and individual files for these suppliers are not maintained. It was observed that most of the suppliers for the supply of goods and services are not in the suppliers ’ database. Implications This simply denotes that the ministry is doing business with suppliers that cannot be easily traced. This is not only bad practice; it may also undermine the MLCPI especially for audit purposes. Same may also promote fraud and corruption. Same could also provide opportunities for businesses to evade taxes. Recommendations The ACC recommends that the Procurement Unit establishes comprehensive and updated suppliers ’ lists. The Unit should also maintain individual suppliers ’ files, including copies of their business registration documents and tax clearances. Management Response A comprehensive database is now maintained for all suppliers of the Ministry 5.6.4 AREA OF FOCUS: PROJECT PROCUREMENT Finding The team observed that the Procurement Officer is not actively involved in project procurement activities. The project manager files project procurement documents and keeps them separately. The ACC thinks the Procurement Officer should be more involved. Implication Non - involvement of the MLCPI Procurement Officer in the projects procurement activities undermines the integrity of the procurements process. Recommendation The ACC recommends that the Procurement Officer should be involved in all procurement activities of the MLCPI and the Procurement Unit should maintain copies of the procurement documents. Management Response The Procurement Officer is now actively involved in Project Procurement of the MLCPI. 5.6.5 AREA OF FOCUS: TRAINING OPPORTUNITY Finding There was no training opportunities identified for the Procurement Officer in order to increase his capacity for with a view to increase his efficiency and professionalism in the discharge of his mandate given the modern trend in procurement. . Implication Without the require training, there is a likelihood or an added opportunity for mistakes and misprocurement.

32. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 31  The land officers referenced above continue to perpetuate such wrong doings due to lack of disciplinary procedures regarding several complaints.  Administration should help the various divisions in identifying these lapses and advice on the procedures to address any possible reoccurrence.  A Complaints Committee has been constituted and has started work to look into these complaints 6.1.14 AREA OF FOCUS: GOVERNMENT WHITEPAPER Finding  The 1999 report of the Mrs. Justice Laura Marcus Jones Commission of Enquiry on the Leases and Sale of State Land in the Western Area came up with key recommendations with regards the aforementioned approval by government in the form of a white paper. (see appendix)  Unfortunately, most of these recommendations are yet to see the light of day. Implication It is apparent that the Laura Marcus - Jones Report contains very vital recommendations that could have addressed the land issues in the Western Area and the country at large .Failure to implement such vital recommendations could be responsible for the multiple problems that still continue to plague the MLCPE. Recommendation The ACC strongly recommends that the Laura Marcus - Jones recommendations be revisited with a view to incorporating same as major policy guidelines in the operations of the MLCPE. Management Responses  Action has been initiated by the Ministry to implement The Laura Marcus Jones Commission Report by reconstituting the State Lands Allocation Committee.  ToR has been prepared and lands are being surveyed in various locations to allocate to the public. 6.1.15 AREA OF FOCUS: STATUTORY DECLARATION Finding The use of statutory declaration as a final instrument to land titles is considered a major obstacle in the administration and management of lands. Most claimants use statutory declarations even in fictitious land deals without resort to the Surveys and Lands Department in the MLCPE. This is usually done in collaboration with the office of the Administrator and Registrar - General where titles and deeds are registered. Implication The rampant use of statutory declarations by some sections of the public to gain ownership of lands is posing a serious challenge to the MLCPE, especially when disputes arise regarding the actual or true ownership of the property.

9. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 8 5.1 FINANCIAL MANAGEMENT PRACTICES Financial Management Practices have a marked effect on the financial performance of any organization . Therefore, sound financial decisions/practices can contribute towards meeting the desired objective of the MLCPE. A comprehensive study, covering all the major aspects of financial management practices was reviewed. These include: 5.1.2 AREA OF FOCUS: REVENUE GENERATION Finding The Ministry generates revenue through the following channels:  Survey Bills  Lease rent and freehold These payments are made to the National Revenue Authority (NRA) with receipts attached to confirm payment. Also, the MLCPE operates different bank accounts such as Imprest account, State and Land management account, Land Registration Account, UN Habitat 111 Account, Urban Planning Account, Land Reform Policy Projects Account, and the Global Environmental Program Accounts. With regards payments made to NRA in respect of Lease and Freehold, and Survey Bills, the team could not access records in respect of such revenue for a review. The payment records are not in the custody of the MLCPE ‘ accountant, nor does he have any part to play in the process. Implication Since all financial documents pertaining to the MLCPE are in the custody of the Finance Unit, it is improper for the Accountant to be excluded from such important transactions of the Ministry, related to payments for land and related charges. Recommendation The ACC recommends that the accountant be involved in all financial transactions of the MLCPE and must keep records to the effect. Management Response: Agreed. 5.1.3 AREA OF FOCUS: PAYMENTS OF SUBSISTENCE ALLOWANCES (DSA) Finding In the examination of financial document,, it was realized that there were discrepancies in the payment of DSA to officers within the same grade in contravention of government regulations. It was also discovered that some staff members did not sign payment vouchers to indicate receipts of payments. Implication Failure to comply with laid down financial regulations, especially with respect to payment of DSAs, is a violation of regulations and a disincentive to others. Also failing to sign payment vouchers is inconsistent with the rules of

33. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 32 Application letter for lease addressed to either the Hon. Minister of Lands, or the Permanent Secre- tary, or the Director of Lands and Surveys The Hon. Minister instructs the Director of Lands and Surveys to investigate the availability of the state land applied for by the client and gets back to him. The Hon. Minister approves the ap- plication for lease and instructs the Director of lands and Sur- veys to prepare and issue a Let- ter of Offer, which includes the lease agreement to the appli- cant. Either the Hon. Minister, or the Per- manent Secretary, or the Direc- tor of Lands and Surveys signs the letter of offer. The survey plan is prepared, sign and issued to the applicant in accordance with the lease agree- ment. A copy of the Offer Letter is sent to the Law Officers Department to be certified and sent back to the Min- istry MINISTRY OF LANDS ENVIRONMENT AND COUNTRY PLANNING (M.L.C.P.E) HON. MINISTER OF LANDS PERMANENT SECRETARY AND DIRECTOR OF LANDS AND SURVEYS Recommendation The ACC recommends that, the practice of the use of statutory instruments be visited with a view to enhancing its clarity, in line with best practices. Management Responses The National Lands Policy and review of outdated land laws will help to address this problem. LEASE APPLICATION PROCESS FOR STATE LAND IN SIERRA LEONE 6.2 COUNTRY PLANNING DIVISION Country planning is a technical and political process concerned with the use of land, protection, and use of the environment, public welfare, and the design of the environment, including air, water, and the infrastructure, passing into and out of the settlement such as transportation, communications, and distribution networks. Country planning guides and ensures the orderly development of settlements and satellite communities which commune into and out of urban areas or share resources with it. Country planning is a professional job that includes techniques like predicting population growth, zooming, creating geographic mapping and analysis, LAW OFFICERS DEPARTMENT APPLICANT

4. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 3 TABLE OF CONTENTS LIST OF ABBREVIATION ..................................................................................................................4 1.0 EXECUTIVE SUMMARY ............................................................................................................5 2.0 BACKGROUND. ......................................................................................................................6 3.0 OBJECTIVE OF REVIEW ..........................................................................................................8 4.0 REVIEW METHODOLOGY AND SCOPE ............................................. ........................................8 5.0 DETAILED FINDINGS AND RECOMMENDATION .................................. ......................................8 5.1 FINANCIAL PRACTICES ..........................................................................................................8 5.2 HUMAN RESOURCE MANAGEMENT AND ADMNISTRATIVE PRACTICES ......................................12 5.3 INTERNAL AUDIT ..................................................................................................................13 5.4 FUEL MANAGEMENT PRACTICE ............................................................................................14 5.5 FIXED ASSET MANAGEMENYT PRACTICES ............................................................................17 5.6 PROCUREMENT MANAGEMENT PRACTICES ...........................................................................18 5.7 RCORDS MANAGEMENT ......................................................................................................19 6.0 LAND ADMINISTRATION AND MANAGEMENT .................... .......................................................21 6.1 SURVEYS AND LAND DIVISION ...............................................................................................21 6.2 COUNTRY PLANNING DIVISION .............................................................................................29 6.3 ENVIRONMENT DIVISION ......................................................................................................31 7.0 PROJECT MANAGEMENT IN THE MINISTRY ........................................................................ .34 8.0 LAND MANAGEMENT SYSTEMS IN THE REGIONS ..................................................................35 APPENDIX A LIST OF ACTIVE LICENSED SURVEYORS ....................................................................39 APPENDIX B — RECOMMNDAITNS OF THE REPORT OF THE JUSTICE LURA MARCUS - JONES COMMISION OF INQUIRY ON THE LEASING AND SALE OF STATE LANDS IN THE WESTERN AREA 1999 AND GOVERNMENT WHITE PAPER THEREON ...............................................................40 IMPLEMENTATION MTRIX .............................. .......................................................................................... .41

13. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 12 5.1.9 AREA OF FOCUS: FEES AND CHARGES Finding Fees are charged and recorded at historical cost. Implication Most of the current charges are out dated and do not reflect the prevailing market trends. Recommendation The ACC recommends that a committee be instituted to review the fees paid for this service to reflect the prevailing market conditions and to develop a service charter. Management Response Agree. 5.2 HUMAN RESOURCE MANAGEMENTAND ADMINSTRATIVE PRACTICES 5.2.1 AREA OF FOCUS: STRATEGIC PLAN Finding The strategic plan sets the basis for holistic planning, resource allocation and other plans for medium and short - term vision. The short comings in the MLCPE stems from the absence of a well - articulated and adopted strategic plan. Implication Without a strategic plan, it will be difficult to direct and coordinate the activities of the MLCPE. Recommendation The ACC recommends that a strategic plan be developed to reflect current and future aspiration of the MLCPE and a systematic and transparent approach should be used in the development and implementation of the strategic process. The plan should focus on the strengths, weaknesses, opportunities and threats (SWOT analysis) of the MLCPE. Management Response The MLCPE develops strategic plans annually as part of its MTEF Budget Plan Proposal and there are strategic plans for the period under review. 5 . 2.2 AREA OF FOCUS: ATTENDANCE REGISTER Findings The team observed that the MLCPE has not established adequate control over time and attendance reporting. Most staff do not sign the attendance register and there is no proper supervision of staff attendance at work especially , those at New England Office . Implications  Staff failing to sign attendance register signifies poor monitoring of staff movement.  No supervision of the attendance register will lead to poor enforcement of disciplinary rules.

39. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 38 NO. PROJECT NAME IMPLEMENTING DEPARTMENT PROJECT DURATION PROJECT STATUS 1. Land Registration Project (LRP) Surveys and Lands Completed Draft Report Available 2. State Land Management Project Surveys and Lands Completed draft report available 3. Urban Planning Project/Freetown Development Project (FDP) Country Planning Completed Draft Report available 4. UN Habitat 111 Environment Preparation Stage 5. Land Policy Reform project Surveys and Lands Completed draft report available Recommendation The ACC recommends the recruit of staff to fill in the vacant positions . Management Responses This MLCPE has submitted a request to HRMO for recruitment of appropriate officers. 6.3.4 AREA OF FOCUS: WORKING RELATIONSHIP WITH SLEPA Findings During the review, it was observed that the EPA does not involve the MLCPE in its core activities of environmental management, as the Ministry is not represented on the Environmental Impact Assessment Board. Implication As an oversight Ministry, it is inappropriate for an agency not to include a MLCPE representative on its board. Recommendation It is strongly recommended that the ministry and its agencies including the EPA work in close collaboration to achieve their common goal. Management Responses This has to be corrected by review of the EPA Act 2010, which removed the Ministry from the EPA - SL Board. MLCPE has made this review issue as a target for 2016. 7.0 PROJECT MANAGEMENT IN THE MINISTRY The MLCPE has implemented several projects. These are projects intended to improve on the capacity of the Ministry in the form of tracking service delivery, training in records management, policy alignment with modern practices and the promulgation of new legislations. Below is a table showing of the projects and their implementation schedule

8. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 7 town and Country Planning Act and the Freetown Improvement Act. Against the fore - going, the ACC, as part of its mandate, deemed it necessary to review practices and procedures in the MLCPE to identify weaknesses in the systems that are vulnerable to corruption and to further build on the strengths identified. The ACC had undertaken similar reviews in other institutions which have led to improvement in public service delivery and an increase in revenue generation/mobilization and collection. The appalling number of complaints received from the public on a weekly basis, the challenging response and critical comments derived from policy review workshops, the outdated and unclear processes were some of the many anomalies identified as responsible for the current status of administration of state lands in Sierra Leone. 3.0 OBJECTIVE OF THE REVIEW The objectives of the review are as follows:  To promote efficiency and improve service delivery;  To improve ethical behavior in the MLCPE;  To ensure recommendations are implemented;  To improve performance measurement and create good governance in the MLCPE ;  To ensure management policies, procedures, practices and processes are followed;  To strengthen the Internal Controls System in the organization; and  To ensure the objectives of the MLCPE are economical, efficient and effective. 4.0 REVIEW METHODOLOGY AND SCOPE The review methodology for this study involved a desk - based review of relevant documents and internet search of similar reviews carried out on land as a resource in countries whose situations are analogous to Sierra Le- one. The Review covers from 2010 to 2016 financial year but in some instances referred to actions and policies dating years back. The team also conducted interviews with key staff especially “ those who bear the greatest responsibility in the performance of their duties. ” In line with the research objectives of reviewing practices and procedures, the field visits undertaken involved physically observing service delivery and the review of files. Several consultations were made of researches done by other institutions of similar nature. The input of end users of the resource was also invariably considered. The scope of the study was limited to the supervisory ministry, MLCPE and further extended to include project implementation by the MLCPE with donor partners such as EU, ADB, and World Bank. The specifics of the scope includes, but not limited to, assessing transparency and accountability in the areas of financial management, a ministration, procurement, internal controls, assets management, The aforementioned formed the crux of ACC ’ s intervention. 5.0 DETAILED FINDINGS AND RECOMMENDATIONS

10. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 9 transparency and accountability. This practice smirks suspicion and could also amount to an offence under Part IV of the Anti - Corruption Act of 2008. Recommendation The ACC recommends that all recipient of monies sign payment vouchers for auditing purposes and payments of DSA should be consistent to all staff in the same categories in accordance with the grading system. Management Response DSA for staff local/overseas varies according to the grade of the officer, destination, and duration. 5.1.4 AREA OF FOCUS: ALLOCATION OF IMPREST Finding The MLCPE receives imprest on a quarterly basis and makes returns in respect of such, though it is generally believed to be insufficient. The bulk of the imprest is used to purchase fuel even though allocations are made for fuel. There is no proper filing of supporting documents on imprest management. Implication Failure to provide supporting documents for financial transactions can be a recipe for corruption. Also using imprest for other purposes especially for fuel which has already been budgeted for amounts to wastage of public funds, Such practice could also be viewed as Mismanagement of Public Funds, contrary to Section .... of the AC Act 2008. Recommendation The ACC recommends the MLCPI ensures there are appropriate instructions in place to facilitate the effective and efficient administration of the imprest system Management Response Delay in processing vouchers for fuel while the field assignment per day is in the range of 20 - 30. Returns for imprest are submitted before reimbursement. Imprest returns are properly filled. 5.1.5 AREA OF FOCUS: CENTRALIZATION OF FINANCIAL MANAGEMENT The financial management system is heavily centralized at the headquarters in Freetown to the disadvantage of the regional offices. Implication There will be practical challenges with centralized financial management system as this will run the risk of speedy implementation of activities in the regional offices. Recommendation The ACC recommends that financial management systems be decentralized to the regions.

7. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 6 activities, also as a secure platform for revenue generation and precise decision making for proper land use;  Integrate the Biometric Land Registration System with the national GIS system for an effective country planning and environmental management;  Establish a Compliant and Standard Unit for efficiency of staff and amicable settlement of land disputes;  Establish a Public Management Unit responsible for sensitization, awareness and public participation in Land and Environmental Management;  Enhancing a balanced land administration, use, planning and management; and  Controlling rapid growth of spontaneous informal urban settlements. Consistent with the responsibilities of the Commission set out in the Anti - Corruption Commission Act, 2008, section 7(2f) “ to examine practices and procedures of public bodies..... ” and (h) “ to issue instructions to public bodies of changes in practices and procedures..... ” a review of the MLCPE became necessary given the strategic relevance of land to the economic aspirations and democratic stability of Sierra Leone; and importance of MLCPE in providing service to the citizenry in the actualization of the aforesaid. Furthermore, as a revenue generating institution, it is imperative for the evaluation of their system of accounting and book keeping in order to identify potential strength and weaknesses in the management of public resources and to alternatively recommend appropriate measure aimed at improving on service delivery. Land resource issues and problems in developing countries like Sierra Leone present, special management challenges. These issues and challenges include, but not limited to, inadequate land supply, pollution, poverty, illiteracy, rapid population growth and deforestation, ineffective institutions and policies for developing, allocating, pricing, and conserving land resources. There are a plethora of laws regulating land acquisition and use in Sierra Leone, many dating back to the colonial period. A good number of these laws are outdated and should be reviewed to facilitate the effective management of land in the country. Several key pieces of legislations relating to the work of the MLCPE include: -  The Crown Land Act 1960 No.19 of 1960, otherwise known as State Lands Act;  The Protectorate Lands ’ Act Cap.122 Act No.14 of 1960;  The Survey Ordinance Act No.42 of 196;1  Surveys Act Cap.128;  Registration of Instrument,Cap.256;  The Compulsory Acquisition of Property Act.Cap.116.;  The ‘ Public Lands ’ Act. Cap 118;  Crown Land (Amendment) Act.No.18 of 1963;  Transfer of Defense Lands No.8 of 1961;  The Legal Practitioners  The Freetown Improvement Act.Cap.66;  The Town and Country Planning Act, Cap.81;  The Sierra Leone Environment Protection Agency (SLEPA) Act; The large number of outdated legislations and rules dealing with land management has hindered the work of the MLCPE. Some staff are not familiar with these numerous rules and regulations, including the numerous customary laws and practices which provide guidelines for provincial lands. Some work had begun on reviewing key pieces of legislations including, the

53. STORES AND RECORDS MANAGMENT Area of focus : 1. 2. 3. POOR STORES RECORDS MANAGEMENT STORES SUPERVISION AND CONTROL STORE RULES VOILATED ANTI - CORRUPTION OBJECTIVES: To promote efficiency and improve service delivery PROBLEMS NO. RECOMMENDED INTERVENTIONS INDICATORS IMPORTANCE: H/M/L BASELINE TARGET MEANS OF VERIFICATION IMPORTANT ASSUMP- TIONS RESPONSIBLE ACTORS TIME FRAME DATE OF COMPLE- TION 31. Maintain the appropriate store records and which should be used in the receipt and is- suance of store items. Also derelict items in the stores should be accordingly disposed of according to stores rules to create space for incoming items. 32. The Accountant should handover the man- agement of the store to the substantive storekeeper who is trained to perform the task. 33. Management through the Internal Audit should ensure that store rules which guide the operations of all public stores are strictly followed in order to ensure value for money. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 52

19. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 18 Implication It is a possibility that the unaccounted liters of fuel might have been misappropriated, leading to loss of public rev- e n u e . Recommendation The ACC recommends that the 200 and 220 liters of fuel be accounted for. Management Response Noted for action. 5.4.6 AREA OF FOCUS: FUEL REGISTER Findings The fuel register and Log books are not properly done. There are no reconciliations done with fuel dealers. Implication  This practice is a possible loop hole for corruption to occur in fuel management.  Also, the absence of vehicle logbook can lead to misuse of the vehicles as it evades tracking of vehicle movement. Recommendation The ACC recommends that the MLCPE ensures that all documents relating to the management of fuel are properly maintained; and that a vehicle logbook be maintained and regular fuel utilization reconciliation carried out. Management Response Noted for action. 5.4.7 AREA OF FOCUS: FLEET MANAGEMENT Finding There is a very serious shortage of vehicles in the MLCPE. This has seriously hampered the operations of the Ministry especially as it relates to the speedy implementation of policies and the attainment of organizational goals. At the time of the review, only three vehicles were road worthy in the MLCPE. Implication Without vehicles, the work of the MLCPE will certainly be hampered given that it is heavily involved in outdoor activities. Recommendation The ACC recommends that the MLCPE should be provided with vehicles and other forms of transportation to facil- i t a t e t h e m o v e m e n t o f s t a f f t o e n s u r e e f f e c t i v e d i s c h a r g e o f d u t i e s . Management Response Request has made to Ministry of Transport and Aviation and budgeted for in 2016.

49. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 48 FIXED ASSET MANAGEMENT Area of focus : 7 8 9 UPDATING FIXED ASSET REGISTER CODING OF ASSETS UNIDENTIFIED ASSETS ANTI - CORRUPTION OBJECTIVES: Improve Transparency and Accountability PROBLEMS NO. RECOMMENDED INTERVENTIONS INDICA- TORS IMPORTANCE: H/M/L BASE- LINE TARGET MEANS OF VERIFICATION IMPORTANT ASSUMPTIONS RESPONSIBLE ACTORS TIME FRAME DATE OF COMPLETION 12. The Ministry should regularly update its asset register to keep track of details of each fixed asset, ensuring control, eliminating ghost as- sets and preventing misappropriation of assets. Fixed asset tagging must be done as it pro- vides accurate method of identifying individual asset. 13. All assets have to be coded with the correct inscriptions to prevent them from private use. 14. This issue should be investigated and a period- ic internal auditing should be conducted on the fixed Asset Register to verify the accuracy of the fixed asset register. 21. The Ministry should be provided with enough means of transportation to facilitate their move- ment if organizational goals should be speedily attained.

18. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 17 No. Date Voucher No. Departments Allocated Fuel For Treks / Field Trip (Liters) Price / Litre Amount Le 1. 07/7/2014 (Quater1&2 FY2014) 046801 Country Planning 500 4,500 2,250,000 2. 07/07/2014(Quater1&2FY2014) 032338 Surveys & Lands 1,700 4,500 7,650,000 3. 7/07/2014(Quater1 FY 2014) 032398 Administration 2,000 4,500 9,000,000 4 TOTAL - - - - 18,900,000 Implication Lack of documents to justify the utilization of fuel by the various divisions is a recipe for corrupt practices. Recommendation The ACC recommends that the accountant should provide all necessary documents in relation to the above, otherwise, made a refund. Management Response Fuel is distributed to Grade 7 Staff with government vehicles in line with the Civil Service Code. Other officers who use their personal vehicles for official field assignments. Efforts are being made to make available a resume of field assignments undertaken in Quarters 1 & 2 of 2014. 5.4.4 AREA OF FOCUS: SUPERVISION OF FUEL MANAGEMENT Findings The management of fuel is under the control of the Finance Unit in the MLCPE without the involvement of the Transport Officer in the distribution process. Implication The involvement of the Finance Unit in fuel distribution does not promote a culture of good governance, transparency and accountability. Recommendation The ACC recommends that the Finance Unit should relinquish fuel distribution to the responsible department. Management response The authorized office for fuel management is under the purview of the PS as Vote Controller. 5.4.5 AREA OF FOCUS: DISTRIBUTION AND UTILIZATION OF FUEL Findings The team also observed from records that in the first quarter of 2014, 200 liters of fuel were issued out to staff with no signatures and 220 liters of fuel were issued to vehicle owners without recording vehicle numbers against the signatures.

57. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 56 PROJECT MANAGEMENT AREA OF FOCUS: 1. 2. 3. 4. NON - PAYMENT OF WITHOLDING TAX TOP - UP ALLOWANCES PROCUREMENT INCOMPLETE DOCUMENTATION ANTI - CORRUPTION OBJECTIVES: Improve Transparency and Accountability PROBLEMS NO. RECOMMENDED INTERVEN- TIONS INDICATORS IMPORTANCE: H/M/L BASELINE TARGET MEANS OF VERIFICA- TION IMPORTANT ASSUMPTIONS RESPONSI- BLE ACTORS TIME FRAME DATE OF COMPLE- TION 58. We recommend that all businesses houses and individuals transacting with the Ministry be under obligation to honour their taxes. 59. Review the Top - up Allowances of the Accountant with a view of ensuring equity. 60. Fully involve the procurement officer in the procurement activities of projects operating in the ministry. 61. All financial transactions should be correctly recorded and reported in the relevant financial documents.

55. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 54 ENVIRONMENT DIVISION Area of focus : 1. 2. 3. 4. STAFF SIZE INADEQUATE BUDGET VACANT POSITION RELATIONSHIP WITH (SLEPA) ANTI - CORRUPTION OBJECTIVES: Improve Transparency and Accountability PROBLEMS NO. RECOMMENDED INTERVEN- TIONS INDICATORS IMPORTANCE: H/M/L BASE- LINE TARGET MEANS OF VERIFICATION IMPORTANT AS- SUMPTIONS RESPONSI- BLE ACTORS TIME FRAME DATE OF COMPLE- TION 49. Improve on the staff strength by making additional complements of staff. 50. Provide more support to the division to enhance their performance 51. Recruit staff to fill in the vacant positions. 52. It is strongly recommended that the Minis- try and its agencies including the EPA work in close collaboration to achieve their common goal.

51. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 50 HUMAN RESOURCE MANAGEMENT Area of focus : 1. 2. 3. 4. 5. 6. NO STRATEGIC PLAN AVAILABLE STAFF ATTENDANCE REGISTER UNDERSTAFFING JOB DESCRIPTION INDIVIDUAL STAFF FILES NO GRIEVANCE MECHANISM ANTI - CORRUPTION OBJECTIVES: Improve Service Delivery PROBLEMS NO. RECOMMENDED INTERVEN- TIONS INDICATORS IMPORTANCE: H/M/L BASELINE TARGET MEANS OF VERIFICATION IMPORTANT ASSUMPTIONS RESPONSIBLE ACTORS TIME FRAME DATE OF COMPLE- TION 22. A strategic plan should be developed to reflect current and future aspiration of the ministry and a systematic and transparent approach should be used in the develop- ment and implementation of the strategic process. The plan should focus on the strengths, weaknesses, opportunities and threats (SWOT analysis). 23. Staff attendance register should be main- tained for all levels of staff and properly supervised by the Human Resources De- partment. 24. Beef - up the HR and Administration de- partment with more staff. 25. A job description should be provided for each employee on assumption of duty. It has to be reviewed and revised periodical- ly as and when necessary.

52. PROCUREMENT Area of focus : 1. 2. 3. 4. 5. PROCUREMENT PLAN RESPONSIBILITY OF THE PROCUREMENT OFFICER NO COMPREHENSIVE SUPPLIERS’ DATA BASE PROCUREMENTS MADE ON PROJECTS TRAINING CAPACITY ANTI - CORRUPTION OBJECTIVES: Improve Transparency and Accountability PROBLEMS NO. RECOMMENDED INTERVEN- TIONS INDICATORS IMPORTANCE: H/M/L BASELINE TARGET MEANS OF VERIFICATION IMPORTANT AS- SUMPTIONS RESPONSI- BLE ACTORS TIME FRAME DATE OF COMPLE- TION 26. A procurement plan should be developed and maintained. 27. The procurement unit should be in full control of all procurement process in the Ministry, as required by the Act. The fi- nance office is responsible to facilitate the payment. (Section 17 (2) NPPA Act 2004) and not to be actively involved in the procurement process. 28. The procurement unit should establish comprehensive and updated suppliers’ lists. Also individual suppliers’ files in- cluding copies of their business registra- tion documents and tax clearances should be maintained. 29. The procurement officer should be in- volved in all procurement activities of the Ministry and the procurement unit should maintain copies of the procurement docu- ments. 30. The procurement officer should be ca- pacitated in the field of procurement. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 51

47. INTERNAL AUDIT IMPLEMENTATION Area of focus : 1 2 3 INTERNAL AUDIT REPORTS AUDIT COMMITTEE RESOURCE CAPACITY ANTI - CORRUPTION OBJECTIVES: Improve Transparency and Accountability PROBLEMS No response made to Audit queries identified NO . RECOMMENDED INTERVEN- TIONS INDICATORS IMPORTANCE: H/M/L BASELINE TARGET MEANS OF VERIFICA- TION IMPORTANT ASSUMPTIONS RESPONSIBLE ACTORS TIME FRAME DATE OF COMPLETION 1. Management should ensure that Audit queries are acted upon with timeliness.  No. of audit reports pro- duced.  No. of audit reports re- sponse received - % of actions taken by Man- agement on Audit queries. HIGH No responses to audit queries from 2012 - 2013. 100% respond to recommendations made on Audit Reports.  Physical verification of W r i t t e n c o p i e s o f responses made.  Management actions t o w a r d s r e s p o n s e s needed. Available technical & professional team to respond to audit queries. Management and officers responsible. 2. An Audit Committee should be established comprising of mem- bers with auditing knowledge that are charged with oversight of the organization’s audit and internal control functions.  The appointment of a robust Audit Committee HIGH No Audit Com- mittee 100% achieve- ment in setting up an Audit Commit- tee  Minutes on Meetings of the Audit Committee  List of Audit Committee members Available technical & professional team to set up an Audit Committee. The Management M.L.C.P.E, Audit Board S/L and the I n t e rna l Au d ito r M.L.C.P.E 3. The Internal Audit Unit should be fully equipped in terms of office equipments, trainings and other facilities to facilitate the effective performance of their work.  No. of staffs trained  Well equipped Internal Audit in terms of office e q u i p m e n t a n d trainings. HIGH Lack of adequate office equipment and other facilities in the Internal Audit Office  Well structured Internal Audit Office  physical verification of office equipment  Copies of reports from audits trainings Management Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 46

5. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 4 LIST OF ABBREVIATION ACC Anti - Corruption Commission ADB African Development Bank DSA Daily Subsistence Allowance EDSA Electricity Distribution and Supply Agency EU European Union FCC Freetown City Council FDP Freetown Development Project FMR Financial Management Regulation FY Financial Year GIS Geographic Information Systems GPS Geographic Positioning System GVWC Guma Valley Water Company LRP Land Registration Project MDA ’ s Ministries Department and Agencies MDG Millennium Development Goal M.L.C.P.E Ministry of Lands Country Planning and the Environment MTEF Medium Term Expenditure Framework N.U. Njala University NPAA National Protected Area Authority NPPA National Public Procurement Act OARG Office of Administrator and Registrar General PAYE Pay as you Earn SALWACO Sierra Leone Water Company SIV Stores Issue Voucher SLEPA Sierra Leone Environmental Protection Agency SLRA Sierra Leone Roads Authority SPRD Systems and Processes Review Department SWOT Strength Weakness Opportunity and Threat VSL Vote Service Ledger

56. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 55 COUNTRY PLANNING DIVISION Area of focus : 1. 2. 3 4 . 5. LESS PREMIUM ON COUNTRY PLANNING UNHEALTHY WORKING RELATIONSHIP LOW CAPACITY SITES NOT SERVICED BEFORE ALLOCATION ATTITUDE OF LAND DEVELOPERS ANTI - CORRUPTION OBJECTIVES: Improve Transparency and Accountability PROBLEMS NO . RECOMMENDED INTERVENTIONS INDICATORS IMPORTANCE: H/M/L BASELINE TARGET MEANS OF VERIFI- CATION IMPORTANT ASSUMP- TIONS RESPONSIBLE ACTORS TIME FRAME DATE OF COMPLE- TION 53. Government needs to pay more premium on the Country Planning division by providing the necessary financial and other support. 54. The two divisions should be seen to be working together if organizational goals are to be achieved. 55. Provide more training opportunities for staff and procure modern surveys and planning equip- ment. Fast track plans by the M.L.C.P.E to affil- i a t e t h e s c h o o l o f s u r v e y s a t t h e N e w E n g l a n d with the N.U who should take the leadership in training technical staffs in surveys and planning. 56. Collaborate with other line MDA’s like EDSA, GVWC, SALWACO, SLRTC etc. 57. It is recommended that more robust measures be taken to bring defaulters to book. In addition to the afore - mentioned recommen- dations, it is also important if special planning committees are established at national regional and district levels to handle issues pertaining to planning and administration. Furthermore, planning officers are to be devel- oped in all district headquarter towns that will be responsible to oversee town planning and development.

54. SURVEYS AND LANDS DIVISION Area of focus : 11. 12. 13. 14. 15. 16. 17. LACK OF POLITICAL WILL FAILURE TO IMPLEMENT GOVERNMENT WHITE PAPER ABUSE OF STATUTORY DECLARATIONS LACK OF EFFECTIVE MONITORING OF STATE LANDS BACKLOG OF UNRESOLVED LAND CASES TRANSPORTATION FACILITY FOR SURVEYORS OUTSTANDING ARREARS ANTI - CORRUPTION OBJECTIVES: To promote efficiency and improve service delivery PROBLEMS NO. RECOMMENDED INTERVENTIONS INDICATORS IMPORTANCE: H/M/L BASELINE TARGET MEANS OF VERIFICA- TION IMPORTANT ASSUMPTIONS RESPON- SIBLE AC- TORS TIME FRAME DATE OF COMPLE- TION 44. The Political will should not only be made available but should be ensured at all times. 45. It is strongly recommended that the Laura Marcus - Jones recommen- dations be visited with a view of incorporating them as major policy guidelines in the operations of the MLCPE. 46. We recommend that the practice of use of statutory instrument be visited with a view of enhancing its clarity, brining in a sense of de- corum and put in line with best practices. 47. A more robust system of monitoring should be introduced in the min- istry in order to curtail illegal land acquisition and other challenges faced by the Ministry. 46. We recommend a special court be established un order to fast track the resolution of land disputes 47. The Ministry should ensure that vehicles are available for surveyors whenever the go out to do survey and report should be made availa- ble to their respective supervisors. 48. Establish a valuation unit in the Ministry which should in addition to determining how much should be paid as lease and freehold fees, also involve in collection of outstanding arrears. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 53

50. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 49 FLEET AND FUEL MANAGEMENT Area of focus : 1. 2. 3. 4. 5. 6. 7. POLICY ON FUEL AND FLEETS UNACCOUNTED SUPPLY OF FUEL ALLOCATION OF FUEL FOR TREKS/FIELD TRIPS MANAGEMENT OF FUEL UNDER THE SUPERVISION OF THE FINANCE UNIT IMPROPER MANAGEMENT OF FUEL DISTRIBUTION AND UTILIZATION IMPROPER FUEL RECORDS UNAVAILABILITY OF FLEETS IN THE MINISTRY ANTI - CORRUPTION OBJECTIVES : Improve Transparency and Accountability PROBLEMS NO. RECOMMENDED INTERVENTIONS INDICATORS IMPORTANCE: H/M/L BASE- LINE TARGET MEANS OF VERIFICATION IMPORTANT ASSUMP- TIONS RESPON- SIBLE ACTORS TIME FRAME DATE OF COM- PLETION 15. The Ministry should ensure that a comprehensive fleets and fuel policy is developed and implemented to enhance accountability and transparency. 16. The Accountant should provide explanation of the out- standing amount of le 67,192,500.00 failure for which refunds should be made by the responsible officers. 17. The Accountant should provide all necessary docu- ments in relation to this transaction or be made to make refunds. 18. In order to avoid possible collusion, the management of fuel should not be under the control of the finance office. Such function is to be done by the administra- tion, (transport officer) and supervised by the internal Auditor 19. The 200 and 220 liters of fuel should be accounted for. 20. The Ministry should ensure that all documents relating to the management of fuel is properly maintained. A vehicle logbook should be maintained and regular fuel utilization reconciliation carried out. 21. The Ministry should be provided with enough means of transportation to facilitate their movement if organiza- tional goals should be speedily attained.

48. FINANCIAL MANAGEMENT Area of focus : 1 2 3 4 5 6 7 8 SPECIAL IMPREST ON DSAs VOTE SERVICE LEDGER (VSL) IMPREST ALLOCATION RECONCILIATION CENTRALIZED FINANCE OFFICE SEGREGATION OF DUTIES SUPPORTING DOCUMENTS PAYMENT OF WITHHOLDING TAX ANTI - CORRUPTION OBJECTIVES: Improve Transparency and Accountability PROBLEMS Lack of Transparency and Accountability and Segregation of duty NO. RECOMMENDED INTERVENTIONS INDICATORS IMPORTANCE: H/M/L BASE- LINE TARGET MEANS OF VER- I F I C A T I O N IMPORTANT ASSUMP- TIONS RESPONSI- BLE ACTORS TIME FRAME DATE OF COMPLE- TION 4. The Accountant should explain why an excess amount was given to some staff members within the same bracket, if not satisfactorily explained a refund should be made including the monies collected by the three drivers for which there is evi- dence of such payment. . . 5. Both the manual and electronics ledgers should be main- tained by the Ministry. 6. Supporting documents should be provided for all financial transactions. Imprest should be judiciously utilized, with relat- ed documents properly filed. 7. The finance department should prepare a monthly bank rec- onciliation statement in order to know the financial stands of the ministry in terms of cash position. Quarterly reports in- cluding projects has to be prepared by the accountant. 8. Financial management systems should be decentralized in the regions. 9. The accountant should ensure that staff members in his unit are given tasks to perform and should be effectively super- vised. 10 The Finance unit should endeavor to provide true copies of these transactions or be made to make refunds. 11 The accountant should always deduct the 5% Withholding tax from suppliers’/contractors payment upon submission of claims before payments are made. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 47

45. NO. NAME DATE LICENSE NO PREFIX ADDRESS TELEPHONE NO. 1. Bangura James Morlai 1/7/92 66 B 67 Bass Street, Brookfields, Freetown 077 - 542 - 096 2. Bangura Alhaji Issa Mohamed 1/7/95 70 IB 97 Bai Bureh Road, Kissy Mess - mess, Freetown 076673686/077673 - 686 3. Coker Alexander Macavoray 1/7/92 65 AC 13 Crook Street Freetown 076 - 613 - 100 4. David Daboh 12/5/69 45 V C/o Sierra Rutile Ltd, P.O .Box 59,Freetown 5. Forster Eric Christian Arthur 31/5/70 46 D 8A Mudge Farm, Murray Town Freetown 030 - 209 - 591 6. Kamara Ibrahim IBK C/o Spiritus House 5 Howe Street, Freetown 224978 7. Kargbo Sheriff Abass 1/7/95 71 SA 34B Peeler Street, Wellignton Freetown. 076 - 686 - 109 8. Swaray Samuel Chrispin Osendrick 5/4/75 50 A 17D Newcastle Street, Kissy Freetown. 076 - 607 - 841 9. Sundima Aliah Joseph 1/7/95 72 AJ 20B Leicester Road, Freetown. 076 - 628 - 782 / 033744 - 265 10. Collier Jonathan D. 1/9/01 75 JD 26 Goderich Road, Wilberforce, Freetown. 030 - 231 - 592 11. Lusanie Sylvanus A. 2010 78 L 13D Hannesso Street, New England 079 - 604 - 05 12. George Festus E.T 2010 79 FG 6 Samuels Lane, Kissy Free- town 088 - 579 - 105 Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 44 discouraging unofficial visitors and loiterers. Management Responses Hand held GPS are currently been used to ensure accuracy of surveys. 8.7 AREA OF FOCUS: ENVIROMENTAL DIVISION Finding The Environmental division is not represented in regional offices, nor do they have a desk to handle environmental issues in the provinces. Implication The absence of a representative of the Environmental division in the provinces is a cause for concern as environmental issues that arise will be unattended to. Recommendation Either deploy Environmental Officers in the regional offices or mandate people to act in their stead. Management Responses If adequate staff is provided for the Ministry according to the Ministry ’ s request in the 2016MTEF Budget Proposal, this issue will be addressed. APPENDIX A LIST OF ACTIVE LICENSED SURVEYORS

12. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 11 NO. DATE VCH NO. RECEIPT NO. AMOUNT (Le) REMARKS 12 13/5/2013 19/20 - 484,000 Receipt issued is super imposed. 13 15/5/2013 18/19 - 395,000 Receipt issued is super imposed. 14 18/04/2013 21/22 - 490,000 Receipt issued is super imposed. 15 2/6/2013 20/25 - 475,000 Receipt issued is super imposed. 16 13/5/2013 - - 420,000 Receipt issued is super imposed. 17 15/5/2013 19/21 - 350,000 Receipt is not authentic as they bear no signature and stamp of the business enterprise. 18 10/5/2013 17/19 - 425,000 Receipt is not authentic, as they bear no signature and stamp of the business enterprise. 19 27/5/2013 19/19 335,000 Receipt is not authentic, as they bear no signature and stamp of the business enterprise. 20 3/10/2013 47 9,595,000 A variance of Le 95,000 on the receipt issued as against the actual payment made 21 6/11/2013 58 3,002,000 No supporting documents attached to PV. 22 6/11/2013 - 1,800,000 No supporting documents attached. 23 6/11/2013 - 9,000,000 & 7,500,000 respectively No supporting documents attached to PV. Implications The lack of supporting documentation may lead to falsification or fabrication of documents for wrongful gains. It may also lead to the preparation of misleading and inaccurate financial statements. Recommendation The ACC recommends that the Finance Unit provides true copies of these transactions for proper accountability purposes or make refunds of such amounts. Management Response Noted for action. The accountant should always deduct the 5% Withholding tax from suppliers ’/ contractors payment upon submission of claims before payments are made. 5.1.8 AREA OF FOCUS: SURVEY BILLS Finding The officer charged with the responsibility of collecting survey bills is neither a staff of the Accountant Generals Department nor a Finance Officer of the MLCPE.. Implication Completely dissociating the Finance Department from revenue generated within the MLCPE does not enhance proper financial accountability. Recommendation The ACC recommends a monthly report of all revenue collected by this unit must be submitted to the MLCPE through the Accounts Department and copies extended to the Internal Audit Unit of the MLCPE without delay. Management Response; Agree.

11. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 10 Management Response Noted. The Ministry is going to replicate its financial management system in its provincial offices. 5.1.6 AREA OF FOCUS: SEGREGATION OF DUTIES Finding There is little or no segregation of duties at the finance office of the MLCPE. The accountant does not allow his subordinates to fully involve in the running of the office. The accountant is actively involved in the distribution of food supplies top up cards and other office facilities. Implication Lack of segregation of duties is a recipe for corrupt practices and monotony of work. Recommendation The ACC recommends segregation of duties in the Accounts Unit and the accountant effectively supervises his subordinates. Management Response Schedule of duties is now in operation. 5.1.7 AREA OF FOCUS: SUPPORTING DOCUMENTS Finding In any financial management, there should be procedures in place to check for documentary evidence of the occurrences of transactions reflecting the price, nature and terms before approval. This will ensure that payments are validated and wrongful payments are not made, This was not reflected in some of the financial documents examined. The table below shows a random check of documents for transactions verified during the period of the 2013 and 2014 respectively. NO. DATE VCH NO. RECEIPT NO. AMOUNT (Le) REMARKS 1 29/10/2014 46850 - 750,000 No travel schedule attached 2 485,000 Receipt not Authentic 3 5/6/2013 16/19 285 185,000 Receipt not signed. 4 7/5/2013 17/26 282 346,000 Receipt not signed. 5 9/5/2013 16/19 180 120,000 Receipt not Authentic 6 17/4/2013 - 281 230,000 No supporting documents e.g. vehicle maintenance form was not filled. 7 9/4/2013 - 280 375,000 No supporting documents attached e.g. vehicle maintenance form was not filled. 8 9/5/2013 - 281 851,000 No supporting documents attached e.g. vehicle maintenance form was not filled. 9 21/05/13 20/21 - 484,000 No supporting documents attached for e:g vehicle maintenance form was not filled. 10 10/6/2013 18/19 - 330,000 Receipt issued for the repair of one photocopier machine differs from activ- i t i e s u n d e r t a k e n . 11 10/6/2013 19/20 - 345,000 Receipt issued is super imposed.

46. APPENDIX B RECOMMENDATIONS OF ‘ THE REPORT OF THE JUSTICE LURA MARCUS - JONES COMMISSION OF INQUIRY ON THE LEASING AND SALE OF STATE LANDS IN THE WESTERN AREA 1999’ AND GOVERNMENT WHITE PAPER THEREON NO. RECOMMENDATIONS NO . RECOMENDATIONS NO . RECOMMENDATIONS 1. Government policy on land should be made known to all. 8. Institutions, Departments, Cemeteries should be demarcated and fenced. 15. In preparation of Layouts for land development there s h ou ld b e c lo s e co op e ra t io n be t wee n Surveys and lands Division and the Housing Division. 2. Only one State Land should be grant- ed per person. 9. Land taken by encroachers should be reclaimed. 16. All lands which have been sold and have not been developed should be repossessed by Government. 3. All files on an Area applied for should be properly investigated. An Area could have three files. 10. Private plans should go through clearance section, surveys and lands department before being processed. 17. That leasing of State Land be done on a yearly allocation system. That time be allowed for identification and documentation of State Land. 4. No grants should be made in areas which are too steep in mangrove swamp areas: within river valleys 11. In addition to Director’s signature at bottom of plan a special seal should be placed in middle of Survey Plan with Signature of the Director and date. 18. That the names of persons who apply to purchase or lease State land, and the acreage involved should be published in the Sierra Leone Gazette. Names of p e r s o n s t o w h o m l a n d s h a v e b e e n conveyed should be likewise published. 5 . The Public should be educated about the importance of Beacons. 12. Weekly Returns of Plans signed by Survey and Lands Department should be made to the office of the Adminis- trator and Registrar General. 19. Lands Record Section should be made more secure 6. All Beacons destroyed in State Land should be replaced. Control beacons should be protected and made acces- sible. 13. Prompt and Positive Action should be taken by the Authori- ties concerned on Reports of Encroachment 20. That vehicle be provided for all Division of the Ministry. 7. All leased lands should be fenced by lessee within six months of grants. 14. Lands Assistants should be provided with Police |escort. 1. Staff and Equipment should be provided for Surveys and Lands Training School. 22. Training School should be upgraded to offer higher level courses in Town P l a n n i n g S u r v e y i n g , L a n d Management. 25. Land use Committee of Ministry of Agriculture, Forestry and the Environment and Ministry of Lands, Housing and Country Planning should be encouraged to go on. 28. Politics should not be used to influence officers in the performance of their duties 23. To update survey methods and equipment. Modern up - to - date equipment should be provided and staff should be trained in the use. 26. Additional staff should be recruited for the Ministry of Lands, Housing and Country Planning. Care should be exercised to see that staff are of the required disciplines for their various sections of the Divisions of the Ministry. 29. Possibility of a Land Bank should be explored. 24. Foreign Aid should be solicited to- wards the complete overhaul and res- toration of Maps and other equipment in Cartographic Section of Surveys a n d L a n d s D e p a r t m e n t ; a n d Technical Assistance for capacity Building. 27. Scholarships should be procured for further training for existing Staff. 30. Reduce the population pressure in Freetown by plan- ning e.g. by process of rehabilitating war affected areas in the district centres. Ensuring that social services and sustainable security are provided there. 31. Some of the Laws relating to allocation and use of State lands should be amended. 35. Town and Country Planning Act. Cap. 81 Laws of Sierra Leone, 1960 to be amended to give clear guidelines for enforcement procedures: to avoid delay and to avoid matters in Court being bogged down with procedural issues. 39. Section 4 of Cap. 117 Unoccupied Lands Act. Laws of Sierra Leone, 1960 need clarification. It is argued t h a t t h e S e c t i o n i s m i s c h i e v o u s l y interpreted by those grabbing land by means of Stat- u t o r y D e c l a r a t i o n . 32. Relevant Legislation should be made easily available to all officers of the Ministry 36. To consider special Magistrate to deal quickly with matters. 40. Use of Statutory Declaration should be restricted. 33. All provisions of the law should be utilizedas and when necessary. When there is power to make rules, it is ex- pedient to use it to achieve fairness, stability and good administration. 37. Unoccupied Lands Act. Cap. 117 Laws of Sierra Leone. 1960 could be useful in setting up Land Bank. 41. Survey Act. Cap. 128 laws of Sierra Leone, 1960 should be amended to reflect changes in Survey Technology. A Committee of Survey Technocrats and Law Officers to make appropriate recommendations. 34. Freetown Improvement Act, Cap 66 Laws of Sierra Leone, 1960 should be amended to give legal standing to Stop Work Notice issued for unau- thorized Development. 38. Section 4 of Cap. 117 Unoccupied Lands Act. Laws of Sierra Leone, 1960 could be useful in setting up Land Bank. 42. Consideration should be given to having a Registration of Land Title Act. 43. Act No.19 of 1960, as amended. Being an Act to make Further and Better Provision for the Management and Disposal of State Lands, should be revisited. Review of Practices and Procedures of the Ministry of Lands, Country Planning and the Environment Page 45