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21. 21 | P a g e donations from Individuals and corporate bodies including government MDAs to the sum of one hundred and seventy - one million six hundred thousand old Leones (171,600,000). The review team observed that no evidence exists to show that all donations and funding received were scrutinized to determine risk of how these donations might influence or compromising the objectivity and integrity of SLAJ. Implication Whiles receiving donations, may not be harmful, however, the risk of compromising its integrity/independence contrary to article 8(5) which states ‘ It shall be proper for SLAJ to accept donations so long as in the opinion of the National Executive, acceptance of such donations shall not compromise its independence ’’ exist if unchecked. Recommendations  The review team recommends that SLAJ should always be mindful of Article 8(5) of the constitution when receiving donations from any source of funding. In this regard a policy should be developed which clearly state or spelt out the procedures and processes of securitizing and receiving donations and funding s.  It is also recommended that there should be full disclosure of all donations and their sources to the general SLAJ Membership.  Further still, a committee should established to assess all donation/funding to determine the risk of compromise to its independence.  All current donations including government subvention should be reviewed to assess its risk to independent.

18. 18 | P a g e location of the asset. The team further observed that there was no asset listing in the SLAJ headquarters office; the only copy available was with Freetown Nominees Limited (FNL). Implication The lack of asset register and listing will led the loss of asset unnoticed. Recommendations  The ACC recommends that, management to undertake comprehensive audit of all asset in the institution.  A detailed/comprehensive asset register should be developed and updated regularly as required. Asset listing should be posted at all locations where they are deployed. 6.3 Coding of fix Assets Findings The team observed that, the fixed assets at SLAJ headquarters office were not coded with unique identification codes to enable them track the asset. Implication Asset coding helps the association to keep a moving history of the asset, without which will lead to lose or damage of the asset. Recommendation We recommend that all fixed assets should be coded with a unique code and the respective location of each asset be reflected in the fixed assets register. All fixed assets should also be physically verified periodically audited and a report presented. 6.4 Area of Focus: Vehicle Management Having fleet of Vehicle is critical to facilitate the operations of SLAJ. It is important for the fleet to be properly managed to remain operational. Findings T he team observed that Sierra Leone Association of Journalist (SLAJ) have only one (1) vehicle that was not road worthy at the time of the review. Further the team observed there was no effective mechanism or policy in place to properly managed and maintain ed the vehicle. In most cases it was observe that Executive members and other volunteers have to use their personnel vehicles in the execution of duties for the association.

19. 19 | P a g e The team further observed that, there was an absence of vehicle policy or regulations that will guide the use of the Association Vehicle, in order to enhance effective and efficient operation of SLAJ. Implication Limited number of vehicles and Challenges in the maintenance and repairs hasadversely affected the operation of the association. The lacks of Vehicle regulation policy will create a tendency for members of the Association to personalize the use and utilization of the available vehicle, thus increase the cost of maintenance and repairs. Recommendation  The team recommends that, the executive of SLAJ should engage partners and donors to assist in the area of getting additional vehicles that will support the operation of SLAJ.  Also the executive to follow due processes and procedures in the repairs and maintenance of vehicles in other to achieved the desired objective.  T he team also recommends that, the Executive of SLAJ should develop vehicle guidelines or adopt the National Fleet policy developed by the Ministry of Transport and Aviation . 6.5 Area of Focus: Fuel M anagement & Utilization Policy Fuel Management and Utilization Policy is a tool that guides the management of fuel allocation and utilization that ensures a structural and systematic guidance with central control in the management and use of fuel. Findings It was observed that fuel are procured on a need basis for generator and the use of vehicle. There is no mechanism to record and report on the usage of fuel by the generator and the vehicle. There is no log book for the vehicle and the generator to record their running time and fuel consumption rate. Implications The lack of established regulations in the use of fuel by the Association is a recipe for mismanagement and opportunities for corruption. Recommendations

9. 9 | P a g e Salaries, which are determined in a discretionary manner, has the tendency to be abuse. Recommendation It was recommended that, the terms and condition of service for the position of the executive secretary and all other administrative positions should be clearly defined/spelt out. It recommended that the secretariat developed and established salary structure and terms of condition of service for all administrative staff to remove discretion and subjectivity in determining salaries and terms and conditions of service. 4.9 Administrative Guidelines/Manual/Policies The administrative guidelines or manual describes the processes and procedures by which the administration carries out its activities. The administrative manual provides detail on the operations of the organization. Finding The team observed that, there was no administrative operational manual/policy that guide the operations of the Sierra Leone Association of journalists. I mplication The lack of administrative and operational manual will create a gap in the provision of strategic direction in the implementation of activities, hence achieving institutional objective became a challenge. Recommendation We recommend that the Executive of the Sierra Leone Association of Journalist to develop an operational manual/guidelines that guides the operations of the administrations in line with its strategic objective. 4.10 Area of Focus: Annual Plan Annual Work plan is a crucial tool for the effective operation of SLAJ. It allows tasks to be well defined, planed and meet deadlines. Findings The review team observed that, the operation of SLAJ is not guided by an annual work plan that will strategically position its operation in a manner that would achieve its desired deliverable. No annual work plan was submitted to the review team to ascertain the implementation of activities in line with its objective. Implication

3. 3 | P a g e 1.0 BACKGROUND/INTRODUCTION The Anti - Corruption Commission (ACC)Act of 2008, section 7 (2fgh) mandated the Commission to examine practices and procedures in Ministries, Departments and Agencies (MDAs) for the purpose of identifying systems weaknesses and corruption opportunities and proffer recommendations to address those weaknesses and opportunities. Section (g) mandates the Commission to advise and assist any person, authority public bodies or private sector institution on changes in practices compatible with the effective discharge of the duties of such person, authorities, public bodies or private sector institution that the commission think n ecessary to reduce the likelihood of the occurrence of corrupt practices. Section (h) further Mandate the Commission to issue instruction to public bodies on changes in practice or produces which are necessary to reduce or eliminate the occurrence of corrupt practices. In February 2023, the Sierra Leone Association of Association (SLAJ), requested the ACC to conduct a systems review of the practices and procedures of the Association. The President of the Association highlighted numerous challenges amongst which are lack of proper structures and reporting line in the management of resources. The Sierra Leone Association of Journalists (SLAJ) is an independent body that was founded on 5th June 1971 with the primary focus to defend and promote freedom of expression and of the press; to seek the welfare and protection of its membership, and to seek for training and capacity building opportunities for its membership. The Sierra Leone Association of Journalists (SLAJ) being an Association receiving funds from the Government of S ierra Leone by a proclamation of the President to support the media since 2018, is subjected to follow rules, regulations and best practices in the disbursement and utilization of funds there by ensuring transparency and accountability. 2.0 OBJECTIVE T he overall objective of the review was to examine the Practices and procedures of the Sierra Leone Association on Journalist in order to identify structural and operational

6. 6 | P a g e 4 . 2 Asset Declaration Asset declaration enhances Integrity in public life. The review team observes that, the constitution failed to make provision to mandatory declaration by SLAJ executive. It is worthy to note that since SLAJ Executive receive subvention from government, it now qualifies as a public body and therefore mandated by the ACC Act 2008 amended 2019 to declare asset. In this regard, there was no evidence that the SLAJ executive regularly declare asset as provided in the Act. Implication Without a mechanism to track growth or wealth and asset executive may indulge in corrupt practices. Recommendations It is recommended that SLAJ review their constitution to make it mandatory for all SLAJ Executive members to declare their asset upon assumption of office with or without salary, subvention whether it qualifies as a public body or not as defined by ACC act. 4.3 Whistle Blowing Mechanism It is observed that, the association lacks an effective whistle blowing mechanism. No clear and independent channel exists to report on misconduct and corrupt act against SLAJ membership. Implication Without an effective whistle blowing mechanism, it makes it difficult for individual to report SLAJ membership misconduct or corrupt act. Recommendation It is recommended that SLAJ set up an independent whistle blowing mechanism, this mechanism should define ways of making report and the protection of whistle blower. It should also ensure that all report is acted upon with outcome communicated to SLAJ membership . 4.4 Area of focus: Strategic Plan Strategic planning process defines an organization’s strategic direction and allows key stakeholders to make the right decisions that will guide the Association towards its set objectives and targets.

5. 5 | P a g e and accountability. For example, the Electoral Credential Committee is constituted by serving executive members with no independent person. In similar vein, the article makes it optional to includ e or not include an independent person in the disciplinary committee, which would have further strengthened the integrity and objectivity of the committee. Furthermore, the constitution failed to provide guidance into the disclosure of funding of elections and remunerations and allowances of electoral officers. In addition, whiles the constitution provides codes of conduct it fails to provide the necessary guidelines and processes in conducting investigations and disciplinary actions against defaulters. It also failed to provide specific sanctions for defaulters; the whole process is open to the discretion of the disciplinary committee members. SLAJ also lack an effective Grievance Redress Mechanism Implication  Failure to include independent members in the various committees would undermine integrity and objectivity of the various committees rendering them to vulnerable to influence and abuse.  Without clear guidelines and processes in carrying out investigations and disciplinary action, it creates room for discretion and abuse. Recommendations  It is recommended that the 2014 revised constitution being reviewed to address the lapses highlighted above and any other necessary amendment as may deem fit by the SLAJ body in order to promote the integrity and independence of the body. In this regard, w e recommend that the Election Credential committee membership include an independent person.  It is also recommended that the National Disciplinary Committee makes it mandatory for an independent person to be part of the membership.  It is also recommended that SLAJ develop a disciplinary committee Manual/policy to clearly spell out the processes and procedures in conducting investigations and disciplinary action.  The policy should also provide clear guidelines on sanctions.  SLAJ should develop an effective Grievance Redress Mechanism for SLAJ members.

10. 10 | P a g e The lack of logic between SLAJ development program goal, objectives and activities create an improper analogy in the implementation of SLAJ activities. Thus due to the absence of Annual work plan in the operation of SLAJ tracking performance or progress in the execution of tasks was a challenge thus, making it difficult to equally track budget implementation and activities implemented. Recommendations The team recommends that, there should be an annual work plan developed in line with the strategic objective and budget. 4.11 Area of Focus: Administrative Structure Findings The team observed that, there was no structured administrative system in the operation of SLAJ, as there was no clear line in terms of supervision and reporting of duties and activities implemented. Implication T he absent of structured system operation in the association led to weak coordination and supervision of activities thus eventually led to no proper reporting of activities implemented. Recommendations It was recommended that, the executive of the Association ensures structured, coordination and supervision of activities. And that all implemented activities of the Association should be reported through the establishe d hierarchy and reporting lines. 4.12 Internal Controls Internal Control is an independent, quality assurance tool that is designed to add value and improve an organization’s operations. It helps an organization to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Findings The team observed that there was no effective internal control system in place to ensure that SLAJ in its operations complied with applicable Laws, regulations, contract, policies and procedures. The constitutions make provision for two Internal Auditors; however, the review team observe that no such appointment/recruitment were in existence. Implication

20. 20 | P a g e It is recommended that a fuel management policy is developed for the generator and the vehicle in order to ensure transparency and accountability in its use. 7.0 PROJECT MANAGEMENT 7.1 Area of Focus: Project Management SLAJ benefit from donor funded projects - for example from February 2021 to January 2022 SLAJ implemented the ‘promoting professional in the media Sector Project ‘funded by National Endowment Democracy (NED). Currently SLAJ is implementing I - VERIFY project and others Area of Focus: Project Desk It was observed that SLAJ lacks an effective project management desk/structure to manage projects. The project desk of the Association is not functional and projects are mainly implemented by the Executive. Implication Without an effective project management desk/structure, the implementation of project and development of project will be vulnerable to misappropriation and other corruption risks/structure. Recommendation  It is recommended that, the executive developed a project manual to effectively guide all project implementation. This Manual should clearly state how projects are developed, implemented, monitored and reported on .  The executive should ensure that, the project desk should be made effective by having a train and qualify project personnel.  Project Implementation should be done in a transparent and accountable manner by maintaining effective communication with all stakeholders including general membership of SLAJ and other stakeholders.  It is recommended that a project communication strategy be developed to ensure communications on the progress on the implementation of the projects are communicated timely to the relevant stakeholders to ensure transparency and accountability. 7.2 Donations and Other Funding The review team observed that donations are major source of funding for the association. According to the 2021 financial statement, the Association received

17. 17 | P a g e 6.0 ASSET AND LOGISTICS MANAGEMENT 6.1 Area o f Focus Asset Management: Asset management is the process of receiving, tagging, documenting, and eventually disposing of asset. Findings Asset M anagement Policy The team observed that, there was no asset management policy that would guide the management and disposal of asset in a proper, systematic and structural arrangement. In addition, there was no designated person to manage the asset/logistics of the Association. Implication The risk associated with the lack of asset management policy is to the mismanagement of asset and waste of resources. Recommendations The Executive of SLAJ should develop or adopted asset management policy that will guide the comprehensive management of asset in the Association. The Executive should also ensure that disposal process is followed in line with established policy guidelines as mandated in Section 169 (1) and 170 (1) of the Performance Financial Management (PFM) Act 2018 on the processes and procedures of write off asset in the event of damage and disposal. The Association should appoint personnel to manage the Association Asset. 6.2 Area of Focus: Comprehensive and Updated Asset Registe r In accordance with section 161 (4) of the Performance Financial Management Regulation 2018 states that ‘’The Vote Controller shall ensure that assets held are used and maintained in accordance with the guideline and with prudence, care, effective, and effi cient principles . This is to ensure that, the Association assets are kept in good condition and update. Findings The Team observed that, the asset register is not updated and comprehensive. The review team observed that the asset listing provided lacks certain information like the

7. 7 | P a g e Findings The review team observed that there was no strategic plan that to guide the operation of SLAJ during the time of the review. Implication Without a strategic plan, the Association runs the risk of subjectively planning its budget towards activities with no strategic focus. This will create room for abuse and makes it difficult to track progress towards strategic goals. Recommendation The Executive of SLAJ should develop a strategic plan in consultation with all stakeholders. The plan should be mirrored in the development of the Annual activity plan and budget, in other words Annual plan should be aligned with the strategic plan. This w ill serve as a mechanism to allocate resources to achieve strategic results. 4.5 Area of Focus: Organizational Structure Finding It was observed that t he organogram presented by the Association does not clearly reflect the chain of command and authority as provided in the constitution. Some of the reporting line on the chart was erroneous. Implication The absence of well - defined authority and lines of report in the organogram will affect checks and balances and create conflict in the reporting line. Recommendation The Executive should review the organizational structure with a clear chain of command and reporting line. Also , there is a need for some executive position to be established in the structure with a clear line of reporting. For example, Internal Audit & ICT. 4.6 Administration The administration of SLAJ is a critical component in its operation . The role of the administration in SLAJ is to provide support in the operational functions of SLAJ, through by ensuring professional media practices across the board. Findings The review team observed that the executive comprises of journalists, who are preoccupied with jobs elsewhere and mainly administrative work is the hands of a single person. The Constitution made provision for the position of an Executive who should be in charge of the administration of the secretariat. However, the review team observed that this position as

15. 15 | P a g e Proper records management should be the hall mark of the Sierra Leone Association of Journalist (SLAJ). The team was challenged to have access to files or documents in the secretariat especially financial documents, Project Implementation Documents. The review team observed that, there was no effective management of records of the secretariat. Implication Lack of records management system undermines accountability and transparency which will eventually create room for corruption. Recommendation It is recommended that the executive of SLAJ should priorities the effective and efficient management of records in the operation of the Association. All events including regional level, budget activities, project implemented, donations and correspondence etc. should be systematically filed as a means of accountability to the general membership. 5.7 Area of Focus: Information and Communication Technology (ICT ) SLAJ operations can be made cost effective, easier and faster as a result of ICT. The emergence of new technology has made data gathering and dissemination faster and credible. Findings The review observed that there was no ICT structure in place to support the operations of secretariat. The secretariat lacks necessary ICT equipment such as printers, computers etc . Implication The absence of necessary ICT structure and infrastructure in the Sierra Leone Association of journalist will increase operational cost of the Association. An Association of this nature cannot be effectively and efficiently operated without an ICT Infrastructure. Recommendations The review team recommends the Association to develop an Information, Communication and Technology (ICT), structure model in the Executive that will enhance both internal and external communications. Also it’s recommended that the Executive to developed and ICT strategy and policy. 5.8 Coordination with Regional Offices

14. 14 | P a g e Implication Without a properly regulated petty cash regime, it could use to circumvent procurement regulations by breaking down procurement into bits. Recommendation The financial manual should be reviewed to ensure that petty cash payment is limited to amount not warranting the use of cheque, in line with financial regulations. Petty cash items should be limited to items that could not be reasonably budgeted for and should not be frequent to a point where the accumulated cost would be so high that it would have been proper to budget for them. 5.5 AREA OF FOCUS: ESTABLISHED AN UPDATED DATABASE FOR REGISTERED MEMBERS There is no updated and comprehensive Membership database can help SLAJ as an Association , store, track, and update members’ information with ease. Findings T he review team observed that, there was no updated and comprehensive database for registered members of SLAJ that would enable the executive to track, engage and regulate members. Implication Without a comprehensive and updated database, it is difficult for the Association to track membership engagement to programs and understand the status of individual membership. It makes it also challenging to identify imposters. Recommendations  I t is recommended that the Executive of SLAJ to developed a functional and updated database that can be evidenced and access by the executive. The database should include Bio data of members, date of membership, subscription status, Geographical Location.  The Association should conduct a nationwide audit of its membership annually.  It is also recommended that all members are issue with ID Cards renewed base on full payment of subscription. The ID card should contain securities features to prevent the risk of counterfeiting and impersonation.  Membership should conduct annual membership satisfaction survey to determine member’s opinion on the association and its operations. 5.6 Area of Focus: Records Management

12. 12 | P a g e T he review team recommends that, the Association properly aligned all budgets to the available income. This will require budgeting in a way that is realistic and cost effective. The Association should streamline its activities to reduce cost, in this regard it is recommended that the Association consider the following: 1. Seek to acquire permanent properties for its offices to remove the burden of paying rent. 2. To ensure the cost of holding the AGM and Triennial Conference is shared among members or alternative funding sought elsewhere. 3. Other expenditure should be thoroughly scrutinizing to remove unnecessary expenses. 4. The Association should come up with strategies or mechanism to maximize own source revenue. 5.2 Membership Registration & subscription Fees Article 8 (4) of the SLAJ constitution state that ‘ SLAJ shall have as its main sources of funds membership registration fees and subscription levies and proceeds from various activities which SLAJ may from time to time organize on own behalf or in conjunction with others.’ SLAJ has a total registered membership of two hundred and thirty - five (235) across the country. To sustain the Association, members are obliged to pay a registration fees a monthly subscription fees this is in line with Article 8(4) of SLAJ Constitution. Findings The Review T eam observed that, monthly payment of subscription by members has been challenging, as members do not usually fulfill their monthly obligation as established by the Association. However, observed that some members prefer to make annual payment at the end of the year. The constitution in Article 8(c) provides that members will be struck off if failed to honor their contribution after a year, after which 30 days’ notice was issue to a member. I mplication Payment of subscription is the key revenue generation of the association, non - fulfillment of such obligation as prescribe by the Association Guiding Rules is a recipe to limit the growth of the organization. Recommendation T he team recommends that, the Executive institute mechanism to compel or maximize payment of registration and monthly subscription. In this regard we recommend monthly reminders, and publication of payment and non - payment members.

16. 16 | P a g e With the exception of it’s headquarter office in Freetown, SLAJ has three regional offices: South, East and Northern Region; managed and coordinate by a representative of the Association. Findings It was observed that, there was weak coordination in the implementation of budgeted and non - budgeted activities between the regional offices’ executives and the executive in the Association headquarters. For examples no evidence was presented to the review team to show that proposals and approvals are sought from headquarters for some activities before implementations. Implication Weak coordination in the implementation of activities between the regional offices and the headquarter; will affect the achievement of key deliverables and targets. This will create room for lack of transparency and accountability thus lead to ineligible use of resources. Recommendations The team recommends that, the Executive of SLAJ should put in place a mechanism to enhance coordination between the regional offices and headquarter. In this regard a policy should be developed that stipulates the processes and procedures of undertaken every activity at regional offices. This policy should state obligation to develop proposals and seek appro vals from the executive as well as preparing a detailed report. 5.9 Area of Focus: Activity Plan Activity plan is a tool that is designed to guide a step - by - step implementation of activities set by timelines and objectives in line with budgets. Findings It was observed that, SLAJ does not maintain annual work plan that will strategically position its activities in order to achieve its set targets as against budget. Implication Without the use of activity work plan, the Association will not be in a position to measure and track the implementation of budgeted activities and target. It will lead to the Association not being accountable. Recommendations It is recommended that, the Executive of SLAJ should ensure that, there is an Annual activity plan as well as quarterly and Monthly plan developed, approved in line with allocated budget for implementation.

4. 4 | P a g e weaknesses which may negatively impact operations, transparency and accountability and make recommendations to address those weaknesses. The sub objectives are:  To identify policy and procedural guideline gaps and facilitates the review or development of policies and work guidelines.  To examine and scrutinize the resource allocation, utilization and Internal control measures of the Association.  To examine the income and expenditure of the Association and its impact in the association.  To identify weaknesses in the management of asset with critical focus to combat opportunity for corruption and proffer recommendation 3.0 SCOPE AND METHODOLOGY OF THE REVIEW The Scope of the Review covers for the three years period 2020 - 2022. The review was holistic: that is all areas of operations of the association were examined. Relevant documents including but not limited to, strategic plan, organogram, list of donor funded projects and financial documents etc . were examined. A Literature review of similar association was done. Interviews and one to one discussion with management and key personnel form the main source of data for the review. FINDINGS, IMPLICATIONS AND RECOMMENDATIONS 4.0 GOVERNANCE STRUCTURE Corporate governance is the system of rules, practices, and processes by which an organization is directed and controlled. The basic principles of corporate governance are accountability, transparency, fairness, and responsibility. The SLAJ is governed by the revised SLAJ 2014 Constitution. 4.1 Area of Focus: Review of Constitution Findings The review team observed that certain provision of the constitution creates risk of abuse of power, conflict of interest and other possible act that would undermine the transparency

13. 13 | P a g e Registered members of SLAJ should be reminded of their obligations to honor the provision set in the constitution. The constitution should be reviewed to ensure that all those members wishing to make bulk annual payment should be prepaid and sanctions for non - payment of subscription should be enforced after three months instead of after twelve (12) months. 5.3 Area of Focus: Review Registration and subscription Fees Article 8 (1, a ) clearly made the provision for a review of all fees levied from time to time and approved in an annual general meeting. Findings It was observed that, monthly subscription per member were inadequate to fund the budget of the association. In other words, generating adequate revenue to fund the operation remands a challenge. It is the view of the review team that Le 20 monthly subscription per person is unrealistic. Implication Failure to generate enough will hinder the operation of the Association. This might force the Executive to seek funding from outside individual or entities which create the risk of compromising their independence. Recommendation The R eview T eam recommends that the executive in consultation with the general membership review fees for registration and monthly contribution to a realistic amount that will adequately and substantially cater for its operation and limits its dependence on outside so urces. And that the Association should ex plore other areas of revenue such as undertaken revenue generation activities including sales of newsletters. 5.4 Area of Focus Petty Cash Findings It was observed that the financial management manual makes provision for the maintenance of a petty cash. It placed a threshold of Le1,000,000. However, it failed to provide threshold on the amount to be paid per transaction. Best practice indicates that petty cash amount should be limited to expenditure that cannot be reasonably budget or foreseen and amount that should not warrant payment by che que. The frequency of the reimbursement also should be limited to reasonable period.

8. 8 | P a g e never been filled. Currently there is only an office secretary. Thus, the secretariat lacks adequate administrative structure to effectively run the secretariat. Implication Without the necessary structure in place, it creates room for conflict of interest as authority, roles and responsibilities will be concentrated on a single individual or very few individual. Recommendations It is recommended that, the administration of the secretariat be carried out by a professional staff body, which will be supervised by the executive. Therefore, we recommend that administrative body be comprised of the following: The Administrative secretary as head of the administration, Finance office - supervised by the financial secretary, the logistics and procurement office – in charge of procurement and asset management - supervise by the administrative secretary, Internal Audit, Information and Communication Officer supervise by the executive . 4.7 Appointment of Executive Secretary Findings I t was observed that article 12 of the constitution provides that, the executive should appoint the executive secretary as oppose to open and competitive recruitment process Implication Appointment could be subjective thus open to Compromise and favoritism. Recommendations It is recommended that recruitment of executive officer be done in an open and competitive process. This should be so for all administrative positions, which are not provided for in the constitutions to be done by elections. 4.8 Salary Structure for Administrative Staff Findings The review team observed that the Annual General Assembly reviews the appointment of the current office secretary every three years. The current office secretary was appointed in 2013. It was noted that in 2019, a notification of change of salary was made to the secretary, but such changes were not enforced. It was further observed that there is no established salary structure or terms and conditions of service for administrative staff. Implication

11. 11 | P a g e The absence of internal control creates opportunities for corruption due to lack of effective mechanism to identify corruption risk and breach of applicable Laws and policies. This may ultimately undermine the SLAJ abilities to operate effectively and delivered on its mandates. Recommendations The review team recommends that, the Sierra Leone Association of Journalist (SLAJ) to established and strengthen inter nal control systems through the appointment/recruitment of functional Internal Auditors. Also SLAJ should ensure that all its operations are in line with applicable Laws and laid down policies. 5.0 REVENUE & EXPENDITURE MANAGEMENT 5.1 Area o f Focus: Expenditure Management The Review team observed excess expenditure over income for SLAJ. The highest expenditure items are office rent and the Annual and Triennial Conference . The Association (SLAJ), is housed in a rented property as it headquarter s in Freetown. In 2022 the Association paid a total of NL 45,000 as rent. In 2023 it is estimated that the Association will pay an increased amount as annual rent for all its offices - Western Area Urban and Regional Offices. In addition, the Association was charged with the responsibility of paying the bills - ranging from transport, lodging, feeding breakfast and Lunch for its Triennia land Annual General Meeting. In 2022, the financial statement reveals that, the Association spent Le251,620,000 on AGM – this represent 38.87% of the Annual administrative expenditure which was 647,320,000. Other expenses, amounted to NL 172,697 - this represent 26.67% of the total administrative cost From the above, this shows that, the Association is spending way more than the revenue it is generating. In fact, the Association experiences a budget deficit of NL211,321 in 2021. I mplication Excesses expenditure over income may indicate that the Association is failing to plan and budget well or lack the necessary ability to control expenditure. This may cause the Association to incur huge debt and hamper it ability to undertake meaningful programs in the future . Recommendation