REPORT OF THE TRANSPARENCY AND ACCOUNTABILITY COMMITTEE [TAC] ON FOLLOW-UP OVERSIGHT VISITS TO LOCAL COUNCILS ON THE IMPLEMENTATION OF PREVIOUS RECOMMENDATIONS OF THE COMMITTEE SECOND SESSION OF THE FOURTH PARLIAMENT OF THE SECOND REPUBLIC OF SIERRA LEONE SUBMITTED BY: HON CLAUDE D.M. KAMANDA COMMITTEE CHAIRMAN July, 2014 1 Table of Content 1. EXECUTIVE SUMMARY 1.1 1.2 1.3 1.4 1.5 1.6 1.7 CHAIRMAN’S FORWARD BACKGROUND INTRODUCTION COMMITTEE MANDATE SCOPE AND METHODOLOGY COMMITTEE MEMBERSHIP ABBREVIATIONS AND ACRONYMS 2. SECTION ONE 2.1 2.2 2.3 UPDATE ON THE IMPLEMENTATION OF PREVIOUS RECOMMENDATIONS MAIN RECOMMENDATIONS CONCLUSION 3. SECTION TWO REPORT ON COMMITTEE FINDINGS AND RECOMMENDATIONS BY COUNCIL 2 THE PARLIAMENTARY COMMITTEE ON TRANSPARENCY AND ACCOUNTABILITY REPORT ON FOLLOW-UP OVERSIGHT VISITS TO LOCAL COUNCILS NATIONWIDE 1. EXECUTIVE SUMMARY 1.1 CHAIRMAN’S FOREWORD Mr. Speaker, Hon. Members, as required by Section 73(3) of the Standing Orders of the Sierra Leone Parliament, this report is presented to this House by the Committee on Transparency and Accountability. This report comes at a time when transparency and accountability issues have taken a centre-stage in public discourse. The TAC, therefore, expects that the findings and recommendations contained in this report to be given the necessary attention it deserves by the relevant institutions, so that any anomalies and gaps in Local Councils would be quickly corrected in order to avoid recurrence. The Committee wishes to reiterate its call on the Ministry of Local Government to finalise the amendment of certain portions of the Local Government Act, 2004, which have been found to lack clarity. Also, the Committee wishes to acknowledge the immense contribution of the Ministry of Local Government and Rural Development, Local Government Finance Department, Local Government Service Commission, the Media and witnesses for their continuous support. The Committee wishes to thank the Public Financial Management Reform Unit in the Ministry of Finance and Economic Development for it unflinching support to the Committee‟s programmes and activities. The Committee would have found it difficult to effectively execute its oversight function without it intervention. The Committee would also like thank the Public Relations Department of Parliament and the Parliamentary Press Gallery for covering the Committee‟s activities, including 3 the publication of this report. Special thank goes to the Office of the Clerk for providing the necessary secretariat that worked tirelessly in the compilation of this report. May I also extend my sincere thanks to every Committee member for the nonpartisan spirit, commitment and focus on the scope of the Committee‟s mandate. Mr. Speaker, Hon. Members, on behalf of the Committee, I now wish to table the report and to urge this Honourable House to adopt it recommendations therein. --------------------------------------Hon. Claude D. M. Kamanda Chairman, Transparency and Accountability Committee [TAC] Sierra Leone House of Parliament 4 1.2 BACKGROUND Sierra Leone is a constitutional parliamentary republic with three spheres of government: Central Government, Local Councils and Chiefdom Councils. There is no constitutional provision for Local Government; therefore, the Local Government Act 2004 is the main legislation that provides the legal framework for Local Councils. The Ministry of Local Government and Rural Development (MLGRD) has responsibility for implementing decentralisation and local governance reforms. There 19 local councils are made up of five city councils, one municipal council in the urban areas and, 13 district councils in the predominantly rural areas. The Local Government Act 2004 gives both the local and the chiefdom councils powers to raise revenue, including local taxes, property rates, licences, fees and charges, mining revenues, interest and dividends etc. Transfers from central government include recurrent and development components. There are three broad types of transfers: administrative grants, grants for devolved functions and local government development grants. Under the Local Government Act, 2004, some functions were devolved to local councils. Those currently devolved functions include but are not limited to, primary and secondary health, primary and junior-secondary education, environmental health, agriculture extension services, rural water supply, solid waste management and community development. The Local Government Act, 2004 requires that residents of the locality are consulted before the council approves or reviews its development plan. The Ward Committee (section 96 of the Local Government Act, 2004), provides a focal point for discussion of local problems and for making recommendations to council to remedy these; also mobilising residents of the ward for the implementation of self-help and development projects, and for educating residents on their rights and obligations in relation to local government. The local council‟s development planning process is inclusive and must include consultation with residents of the locality. At ward level, councillors and Ward Committees play a role in monitoring the delivery of devolved services (i.e., those delivered through the local council), and also the operation of ministries, departments and agencies in respect of the services they provide. 5 Transparency and accountability to the public is enhanced through requirements to publish council documents, budgets and accounts, development plans etc. and meetings of the council are open to the public. Most local councils rotate the location of their monthly council meeting between the wards, so as to take the council closer to the people. Therefore, the capacity of parliamentary committees to perform their Oversight role to local councils and service delivery should be enhanced through various initiatives, both to strengthen accountability between service providers and the poor and to provide feedback for policy-making. 1.3 INTRODUCTION In July 2014, the Committee was funded by the Public Financial Management Reform Unit in the Ministry of Finance and Economic Development to conduct a follow up on the implementation of recommendations Oversight visit to local councils nationwide. This is the fourth report of the Committee since it started receiving support from PFMRU in May, 2012, and it contains findings and recommendations relating to follow up Oversight visit to local councils on the implementation of the Committee‟s recommendations for the year 2013. Between 1st July, and 23rd July, 2014 the Committee visited the following councils: Bombali District Council; Makeni City Council; Tonkolili District Council; Koinadugu District Council; Kambia District Council; Port Loko District Council; Moyamba District Council; Bo District Council; Bo City Council; Pujehun District Council; 6 Kono District Council; Koidu New Sembehun City Council; Western Area Rural District Council; and Freetown City Council. As a result of the outbreak of the Ebola Virus Disease in the Eastern province, the Committee avoided Kailahun and Kenema districts abut visited Kono in order to have a sample of councils‟ activities in that region. The Committee noted with dismay that Western Area Rural District Council and Freetown City Council were not fully prepared to face the Committee after adequate notice made to them by the Committee Clerk. As a result, hearings with these two councils were deferred by the Committee to a date that would be accordingly communicated later. The report contains update on the implementation of previous recommendations by the Committee, main recommendations and conclusion are set out. Committee findings and recommendations during proceedings for each council visited were also highlighted in order to evaluate their level of compliance with transparency and accountability sections in the Local Government Act, 2004. 7 1.4 COMMITTEE MANDATE The parliamentary Committee on Transparency and Accountability derives its powers and functions as stipulated in the 1991 Constitution of Sierra Leone [Act No.6]. Section 93 of the Constitution of Sierra Leone [Act No.6 of 1991], vests certain powers in Parliament. Operating through the Committee System, Parliament in turn vests such powers in its Committees. The relevant citations below underscore the proposition: Section 93(2) - In addition to the powers of the Committees referred to in Subsection (1), Parliament shall appoint other Committees which shall perform the functions specified in Subsection (3); Section 93(3) - It shall be the duty of any such Committee as is referred to in Subsection (2) to investigate or inquire into the activities or administration of such Ministries or Departments or Agencies (MDAs) as may assigned to it, and such investigation or inquiry may extend to proposals for legislations; Section 93(6) - For the purpose of effectively performing its functions, each of the Committees shall have all such powers, rights and privileges as are vested in the High Court at a trial in respect of: (a) enforcing the attendance of witnesses and examining them on oath, affirmation or otherwise; (b) compelling the production of documents; and (c) The issue of a commission or request to examine witnesses abroad. It is within the confines of the above cited constitutional provisions that the parliamentary Committee on Transparency and Accountability operates. However, unlike other Committees in Parliament which have limited oversight functions on few MDAs, the Committee on Transparency and Accountability is constitutionally mandated to investigate all MDAs and to probe into any issue of public interest. Therefore, it has the power to investigate all, in partnership with the Anti-Corruption Commission [the professional wing], in the fight against corruption nationwide. 8 1.5 SCOPE AND METHODOLOGY Prior to the commencement of the Oversight visit to councils, the Committee obtained information from relevant institutions in the Local Governance Sector, including the Ministry of Local Government and Rural Development, the Local Government Finance Department, Decentralisation Secretariat, Local Government Service Commission and the Anti-Corruption Commission. The information gathered was on disbursements/allocations to local councils, implementation of policies and programmes, implementation of the Committee‟s previous recommendations, capacity building for council staff, revenue generation and sharing between Local and Chiefdom councils. In order to encourage public participation, Committee hearings were aired live on Community radios in all the districts visited. Public hearings were held in all councils visited in order to evaluate the information gathered, focusing on: the accuracy of figures presented by councils as against those provided by the LGFD; the compliance by councils with Section 107 of the Local Government Act, 2004; the areas of revenue generation and expenditure; and tracking allocations per devolved sector, as against disbursements by council. The report incorporates public views collated by the Committee through participatory public hearings held in each council, which are intended to provide “a platform for public debate on councils‟ activities in line with development priorities”. Furthermore, references were made to previous reports issued by the Committee to ascertain status of implementation of some key recommendations in those reports. The Committee, under oath, interviewed witnesses/core staff and councillors of the councils visited to clarify some of the issues raised in the report. The Committee Clerk then sent out the final draft of the report to all Committee Members to validate the accuracy of the information in it. 9 The Committee referenced the following materials: 1. the Holy Bible and Holy Quran; 2. the 1991 Constitution of Sierra Leone; 3. the Standing Orders of Sierra Leone Parliament (Revised Version of 2006); 4. the Local Government Act of 2004; 5. the Public Procurement Act of 2004; 6. the Government Budgeting and Accountability Act of 2005; and 7. the Financial management Regulations of 2007. 1.6 COMMITTEE MEMBERSHIP The Committee comprise of the following members:1 Hon. Claude D.M. Kamanda Chairman 2 Hon. Alhassan Kamara 3 Hon. Aaron Aruna Koroma Member 4 Hon. Benneh Bangura " " 5 Hon. Songowa Bundu " " 6 Hon. Mohamed Kamara " " 7a Hon. Amadu Fofanah " " 8 Hon. Sallieu Osman Sesay " " 9 Hon. Abu Bakarr Koroma " " 10 Hon. Ansumana Jaia Kaikai " " 11 Hon. Komba E.S. Boyah " " 12 Hon. Edward Stile Jengo " " 13 Hon. Abu Jajua " " 14 Hon. Komba Eric Koedoyoma " " 15 Hon. Francis Amara Kaisamba " " 16 Hon. P.C. Mansa Paki Kabombor II " " Deputy Chairman AUGUSTINE SESAY - COMMITTEE CLERK 10 1.7 Abbreviations and Acronyms ACC AML AWOL ASSL BOQs CA DAO DDE DMO ENCISS FO HRO IA IFAD KNSCC LGA LGFD LGSC M&E NASSIT NGOs NPA NPSE PFMRU PO RMFA SALWACO SPRO TAC UNDP VIPs WARDC Anti-Corruption Commission Africa Minerals Limited All Works Of Life Audit Service Sierra Leone Bill of Quanties Chief Administrator District Agriculture Officer Deputy Director of Education District Medical Officer Enhancing the Interaction and Interface Between Civil Society and the State to Improve Poor Peoples Lives Finance Officer Human Resource Officer Internal Auditor International Fund for Agricultural Development Koidu New Sembehun City Council Local Government Act Local Government Finance Department Local Government Service Commission Monitoring and Evaluation National Social Security and Insurance Trust Non-Governmental Organisations National Power Authority National Primary School Examination Public Financial Management Reform Unit Project Officer Road Management Fund Administration Sierra Leone Water Company Senior Public Relations Officer Transparency and Accountability Committee United Nations Development Programme Very Important Personalities Western Area Rural District Council 11 2. SECTION ONE 2.1 UPDATE ON THE IMPLEMENTTION OF PREVIOUS RECOMMENDATIONS OF THE COMMITTEE As indicated earlier, the TAC has issued three reports since 2012 to date. This section recaptures key findings of the previous reports and evaluates the status of actions taken or otherwise on the recommendations. i. Compliance with Section 107 of the Local Government Act, 2004 The Local Government Act, 2004 provides a framework for downward accountability. Council meetings are required to be open to the participation of residents and community stakeholders. The Act also mandates minutes of council meetings to be made public within fourteen days. Part XV of the Act includes provisions for transparency and participation and it mandates entry and exit asset declarations for all local councils. The Act further requires notice boards in all wards to display financial and other important documents, such as development plans, tender documents and contracts. However, previous reports of the Committee disclosed that local councils were slow to erect notice boards and information on revenues and expenditures were posted haphazardly. During field visits, there was little or no evidence to show that minutes of council meetings were posted on notice boards. Nevertheless some remarkable changes were noticed in the area of massive awareness by communities because of the radio programmes conducted by the Committee in each district before the commencement of every hearing. Though not all documents displayed on notice boards, some councils complied, but not on regular basis. 12 ii. Regular Transfer of councils’ Core Staff The Committee noted with grave concern that there still existed the issue of frequent transfer of councils‟ core staff in almost all the local councils visited. The Committee viewed this act by the LGSC as disturbing, since most officials who were in post at the time of the Committee‟s visit could not fully account for activities undertaken by their predecessors. Evidences of both handing over and taking over documents were not tendered to the Committee for further information. A clear problem with the accountability aspect of local councils was demonstrated by the frequent transfer of core staff, amounting to a serious impediment to the Committee‟s effort in trying to assess local councils‟ compliance with Section 107 and 108 of the LGA. iii. Infective functioning of Ward Committees The Committee observed the continued lack of transparency in the local councils‟ activities and budgetary process. Many community members said they did not know that a law existed that authorises the councils to inform the people about its activities. It was also discovered that most councillors and Ward Committees hardly organised meetings in their wards to get community members‟ input into community development plans. The Committee also observed, with dismay, that many community members did not even know their councillors or Ward Committee members. iv. Own Source Revenue Mobilisation The Committee observed that Local Councils were particularly unable to raise sustainable local own source revenues either due to insufficient discretion or lack of capacity to do so. v. Lack of cooperation by NGOs The Committee noted that other development agencies, whether governmental or non-governmental, rarely keep councils informed of their activities. Some councillors spoke of their experience with contractors in their wards, who told them, curtly, that it wasn‟t their business to ask questions. 13 The Committee was informed that NGOs often neglect to inform local councils, of their activities even though Sierra Leone‟s National Decentralization Policy requires NGOs to register with them. vi. Increasing number of Bank Accounts The Committee noted that some local councils were still operating with many bank accounts, due to directives received from the Local Government Finance Department. Hence, in violation of Section 63 of the Local Government Act of 2004. However, quite a few number of councils adhered to the Committee‟s previous recommendation by either maintaining existing accounts or closed those that were not effectively functioning in order to reduce unnecessary wastages. vii. Conflict between Chiefdom Councils and Local Councils One important area the Local Government Act, 2004 fails to clearly spell out is the relationship between the local councils and the chieftaincy. In particular, the issue of the revenue domain was not satisfactorily resolved with respect to the local tax. The LGA empowers local councils to exercise general supervision over chiefdom finances, while recognising chiefdoms as the primary revenue collecting agency in the rural areas establishing a revenue sharing system between chiefdoms and local councils. Moreover, the identification of the chiefdom as the lower unit of administration and local councils as the highest political authority at the local level is not acceptable to the chiefs, creating continuing tensions between the two tiers. The various laws governing the chieftaincy have not been repealed. The delay in addressing this issue had constrained the effective collection of local revenues. 14 2.2 i. MAIN RECOMMENDATIONS Compliance with Section 107 of the Local Government Act, 2004 The Committee recommends that councils should endeavour to ensure that the people are informed about all development projects they intend to undertake through the erection of notice boards and radio programmes. Thus, the people will see the need to pay their taxes. Adequate use of notice boards at Ward levels should be ensured by local councils in order to keep their electorate constantly informed about issues such as revenue and expenditure patterns of the councils. ii. Regular Transfer of councils’ Core Staff The Committee recommends that any core staff that is leaving one council for another should prepare a handing over note and the incoming staff should in return prepare a taking over note in order to ensure proper accountability. iii. Infective functioning of Ward Committees It is the view of the Committee that local council officials should begin to demonstrate commitment in terms of transparent leadership and create the platform for the participation of all. Councils should speedily put monitoring mechanisms in place, in order for Ward committees to regularly meet, failure to which appropriate action would be taken during the Committee‟s next visit. Also, Ward Committee members should be trained to fully grasp their roles and responsibilities of the decentralisation process as they stand a better chance to support the councillors and the councils in meeting the challenges in the decentralisation process. This is because at the ward level, it is only people who reside in given wards that are informed when it comes to the problems they are faced with: thus knowing a problem is part of the solution to such a problem. Regular trainings could also help in making issues clear as to who does what and at what stage. The Committee is of the view that knowing one‟s duties goes a long way in bringing about success in whatever one does. The need for a continued collaboration amongst the ward 15 committee members, councillors and Members of Parliament cannot be disputed, especially in this day and age of governance. iv. Own Source Revenue Mobilisation Local councils should be capable of raising their revenue base which may eventually increase the sitting fees paid to their councillors. This provision of the LGA, 2004 was cited to stress the importance of own-source revenue generation. v. Lack of cooperation by NGOs The Committee recommends that other agencies such as NGOs working in an area should coordinate their activities with the local councils and operate in line with the local development plan. Also, Councils should put strategies in terms of holding regular meetings with all NGOs operating within their localities. vi. Increasing number of Bank Accounts The Committee still reiterates its previous recommendation that such violation should be addressed by the LGFD by ensuring that local councils adhere to the regulations which govern them. The Committee also recommends that the number of bank accounts to be opened by local councils should be incorporated in the reviewed Local Government Act. vii. Conflict between Chiefdom Councils and Local Councils The Committee strongly reiterates its previous recommendation that the Ministry of Local Government should work in consultation with other stakeholders in local governance, in terms of decision making in order for them not to violate the LGA of 2004. The Committee, therefore, resolves that the Ministry of Local Government & Rural Development should consider expediting the review process of the LGA, 2004, so as to strengthen and align it with the current decentralisation framework and clearly define their roles 16 and responsibilities. Also, existing chieftaincy laws should be critically looked into at by the Ministry of Local Government and Rural Developments. 2.3 CONCLUSION Mr. Speaker, Hon. Members, all the recommendations contained in this report were arrived at by consensus and after exhaustive and constructive deliberations, taking into cognizance of the fact that there is adequate machinery within the Local Government to implement these recommendations. The Committee was delighted with the success of the Oversight, and in particular, recognised the outstanding work of the Secretariat. The Committee found the opportunity to meet with public officials highly rewarding. Hence, the Committee will continue to provide an invaluable opportunity for its members to enhance and develop their knowledge and skills. However, it is worth noting here that most of the councils visited failed to implement the transparency obligations placed on them by Articles 107 and 108 of the Local Government Act, 2004. The Committee hoped that the Ministry of Local Government and Rural Development, relevant devolved sectors and local councils will use the findings and recommendations contained therein to ensure efficient and effective implementation of the 2004 Local Government Act, with a view to attaining value for money for public expenditures. Mr. Speaker, Honourable Members, in order to ensure compliance by local councils with the relevant sections on transparency and accountability, the Committee is therefore introducing ‘an Action taken on the Committee’s Observations and Recommendations Report’. This report should be prepared and submitted to the Committee by the Chief Administrator prior to the Committee‟s follow up visit to the councils. 17 3. SECTION TWO: FINDINGS 1. BOMBALI DISTRICT COUNCIL The session with Bombali District Council was opened with silent prayers. The SPRO called the meeting to order and read the relevant provisions in the Standing Orders and the 1991 Constitution of Sierra Leone, which boarders around parliamentary Oversight. Members of the Committee who were present briefly introduced themselves and the mandate of the Committee was read by the Committee Clerk, followed by the administration of Oath to witnesses. During scrutiny, the committee observed that: the Chief Administrator in post at the time of the Committee‟s visit was Mr. Abu Bakarr Daramy; the DMO was absent at the beginning of the hearings, but later apologised for coming late as he was busy with Ebola issues within the district; most staff of the Council were recently posted and could not sufficiently account for the Council‟s activities for the year under review; only one Councillor was present at the hearings; all the 27 wards of the Council benefitted from the construction of notice boards by IFAD; the issue of failure to involve councillors in the execution of projects at their respective localities still existed; Ward Committee members did not regularly attend Ward Committee meetings because of dissatisfaction with their allowances, which they described as “meagre allowances”; the Council had a total of 18 active bank accounts in operation; monitoring of projects by the M&E officer stops after the disbursement of funds; the Council was in the process of updating it asset register; the DMO failed to provide a comprehensive report on all it activities undertaken for the year under review; 18 the Progress Report presented by the DD could not disclose the total allocations received by the education sector because of the death of sector‟s FO who died since last year in a fatal accident; the Council had an „Unqualified Audit Report‟ for 2013; the DMO disclosed in his presentation that many activities were carried out within few months in 2014 than in 2013 when a total of 5 allocations were received by the Council; the District Agriculture Officer failed to present the sector‟s progress report to the Committee; and there was Le30m disparity in presentation by the Finance Officer and that of the DAO. The Committee therefore recommends as follows: evidence of meeting minutes and the basis of payment to Ward committees should always be presented by the councillors before effecting payments of allowances to Ward Committee members. Payment should not be made unless and until those accountable documents are produced; the M&E officer should provide reports as evidences of monitoring of activities undertaken by the Council to the Committee; the DMO should provide a comprehensive report to the Committee on the activities undertaken in 2013 and 2014 before the Committee‟s next visit; and a copy of the Council‟s updated register should be submitted to the Committee‟s Secretariat. 19 2. MAKENI CITY COUNCIL After observing the normal protocols, the Committee Chairman stated that the visit was timely as it geared towards highlighting key issues relating to public procurement management and compliance with relevant sections in the LGA of 2004 that require Local Council officials to be transparent and accountable in the discharge of their responsibilities. He encouraged witnesses and the general public to be frank and open during their presentations. He added that prior to the Oversight visit, the Committee held several consultative meetings with other bodies in local governance to dialogue on the Committee‟s previous recommendations. During cross-examination, the Committee observed that: the Chief Administrator in post at the time of the Committee‟s visit was Mr. Victor Kamara; only 3 councillors were present at the hearing out of a total of 15 councillors. The CA, however, reported that all councillors and devolved sector heads were duly informed and evidence of meeting held with them was presented to the Committee; the Council‟s own source revenue was considerably low and a considerable percentage of it was spent on Administrative cost; there were updated notice boards in the wards visited by the Committee; the Council initiated a programme called „Meet the Mayor‟, which sought to get the views of the electorate and inform them about Council activities; the Management of the Council meets every Monday to discuss challenges and set out targets for the week; the Council benefitted from RMFA, in respect of the rehabilitation of 9 roads within the city; the Council spent huge sums of money on repairing old vehicles; most of the sectors present at the hearing failed to present their progress reports to the Committee; the FO‟s presentation failed to tie up with those made by the various sectors; 20 IFAD had promised to construct ward offices for Ward committees within the City; and minutes of meetings held by Ward committees were not produced by the Council. In light of the above, the Committee recommends that: since the people had once lost confidence in the Council‟s revenue generation drive, the Council should team up with chiefdom authorities, civil society groups and the media in order to put measures in place to raise more revenue; further investigations on the report presented by the FO should be done by the Committee. the Council should embark on developmental activities, so that tax payers benefit from own source revenue generated by the Council; and the Council should provide the Committee with copies of bank statements for each sector, Annual Work Plan for each sector, Council‟s Income and Expenditure statement, Pet Forms and supporting documents for activities undertaken by each sector for the year under review. 21 3. TONKOLILI DISTRICT COUNCIL The Senior Public Relations Officer of Parliament called the session to order and all other protocols were observed. The Clerk of the Committee highlighted the functions and powers of the Committee and underscored the Legislative, Representative, and Oversight roles of Parliament followed by oath subscription by core staff of the Council and heads of devolved sectors. The Committee Chairman clearly highlighted the purpose of the Committee‟s visit to the Council, which was mainly to ensure compliance. After a critical examination of the Council’s activities for the period under review, the Committee observed that: the CA in post at the time of the Committee‟s visit was Mr. Alfred Samura; documents mentioned in section 107 of the LGA were prepared and given to officers for posting on various notice boards; the DAO championed the flagship programme of H.E. the President, smallholder commercialisation programme within the district. Intended programmes that were not be executed in 2012 were done in 2013 as rollover programmes; the Medical Superintendent of the health sector conducted training for health workers on how to use protective gears in order to prevent the spread of the Ebola virus since health workers were considered more vulnerable; a networking system was on-going on two tanks installed within the township for water supply at the hospital and the Boys School; only 5 out of the 28 councillors in the district were present at the hearings; the position of Accountant was still vacant at the time of the Committee‟s visit; the Council had settled its debt with NASSIT; social welfare sector lacks remand home in the district for children always found wanting of the law. The percentage of allocation to the sector was not substantial enough to run it activities; the Local Government Service Commission requested Le 6m from the Council before they could conduct interview for shortlisted applicants; 22 the Council won the AWOL award in 2013; all devolved sectors were represented and presentations showed agreement in figures on allocations and disbursements; Ward offices were constructed by IFAD through the Ministry of Agriculture, but monitored by the Council; the problem of school fee subsidies still existed as data taken into consideration covered only 2009. All other schools, established after 2009 were not included; NGOs were not fully cooperating with the Council in carrying out their activities; the Council received the sum of Le500m from AML to undertake developmental projects; and the Council Chairman accepted all problems identified and promised the committee to address them before the Committee‟s next visit to the Council. The Committee recommends that: the Council provides the Committee with a breakdown of all the allocations received; the Council provides the Committee a breakdown of Le139m meant for the rehabilitation of water wells, including their locations; the Council embarks on activities that are beneficial to tax payers, rather than administrative ones; and the Council should provide the Committee with information on all revenue sources and data base on revenue collected from 2013 to date. 23 4. KOINADUGU DISTRICT COUNCIL The session commenced with opening prayers and self-introduction by all present followed by Oath subscription. The Committee Clerk read the Committee‟s mandate and functions. The Committee Chairman explained the purpose of the visit and briefly outlined the findings and recommendations of the Committee during its previous visit to the Council. At the end of hearings, the Council Chairman was very pleased with the Committee‟s work and asked that the Committee regularly visit the Council in order to ensure compliance at both Council and devolved sectoral levels. According to him, if such forums are not regularly organised, both Council and sectors‟ staff would not comply with Section 107 of the LGA, 2004 and that the people of Koinadugu District would not be informed about the Council‟s activities. Mr. Speaker, Honourable Members, during scrutiny, the Committee observed that: the CA in post at the time of the Committee‟s visit was Mr. Sahr E. Yambasu devolved sectors presented their reports to respective Council committees; offices for Ward committees have been provided to all the 24 wards by IFAD; Payments of sitting fees were always determined by the minutes and attendances of meetings held; transparency and accountability forums were organised by ENCISS IFAD and IBIS support the Council on preparation of the development plan; as a result of poor revenue generation by the Council, a forum on revenue mobilisation meeting with the Chiefdom authorities had been initiated; there were minutes to show that meetings were held with NGOs; a total of 3000 geometry sets for NPSE pupils were provided by the Council; water and sanitation sector received support from OXFAM; documents to prove that the insurance was up to date were provided; the Council did not raise revenue on surface rent in 2013, however, companies have started paying for 2014; 24 waste management sector implemented all its activities with limited funds provided to the sector for 2013; the DD of the Education sector was absent for the hearings and the Inspector of schools who represented him could not fully account for what was received and spent by the sector; the District Librarian, said that a computer training programme has been introduced at the library for students on a very conducive atmosphere. Tuition fee per student amounted to Le 30,000 which was considered by the Committee as reasonable. As at the time of the visit, the library had produced up to 10 students who have graduated with at least four programmes. The M&E officer is not healthy and effective anymore. The Committee should form an opinion on retiring him; and The Committee‟s previous recommendation to replace the FO in 2013 was immediately implemented. Mr. Speaker, Honourable Members, the Committee resolved that the DD and Internal Auditor, Youth and Sport officer appear before the Committee in Port Loko with all relevant supporting documents for further verifications. The Committee commended the Council for implementing some of its previous recommendations but advised that the Librarian should be disclosing all proceeds and expenditures on the library computer training programme. 25 5. KAMBIA DISTRICT COUNCIL After observing it traditionally established procedures, the Committee commenced hearings with the Council by requesting relevant documents to support presentations made by all presenters on behalf Council and sector heads. After the hearings, spot visit were conducted by the Committee and noted that: The CA in post at the time of the Committee‟s visit was Mr. Alimamy Benjamin Koroma; services such as the rehabilitation of schools and health facilities, staff quarters and water wells were provided by the Council for the year under review; a total of 26 projects implemented by the Council were also outlined by the CA in his presentation; payment of water rates by community people was still a problem. However, an MOU for subsequent handing over of the management of water project to SALWACO was adopted in a meeting held with Ministry of Water resources; a Contractor abandoned two uncompleted projects. According the CA, he inherited the uncompleted project, but when the Contractor was contacted on two occasions, he insisted not to have received the second tranche of payment. The Procurement Officer for the period under review had been transferred to Makeni City Council before the Committee‟s visit; a two days training session for ward committee members was organised by the Council; the Council held accountability meeting with stakeholders in order to sensitise them on the development on a Cadastre System and payment of taxes; the Internal Auditor failed to conduct any internal audit in 2013 as a result of the external audit already conducted by ASSL for the year under review; Ward committees have not been holding regular meetings and not all the 25 wards had updated information on their notice boards; the relationship between the Local and the Chiefdom councils in terms of revenue mobilisation was not cordial. However, the total amount of revenue 26 collected per week was Le1m but 40% of it goes to the Council and the balance was usually retained by the Chiefdom Council because of the instruction given by the then Minister of Local Government and Rural Development; the Council expended most of its own source revenue collected on Council Administration; the Council used the proceeds of the scraped vehicle that was sold to buy a small car. The total number of vehicles that were in good condition at the time of the Committee‟s visit were two but were uninsured; the decision to buy a vehicle that cost Le 58m vehicle for Primary Health Unit instead of buying an ambulance to aid the free health care initiative in the district was condemned by the Community people. However, the CA disclosed that the Annual Work Plan of the Secondary Health Unit comprised the procurement of a utility vehicle and ambulance and the procurement process was ongoing; the Council hired eleven workers to clean the town and each received the sum of Le200,000 per month; the total receipt form the Lumor per week amounted to Le 400,000 per week. the DD had a vehicle that was not road worthy; there were 67 PHUs operated within the district and Ebola sensitisation was ongoing; and the Council Chairman disclosed that some contracts such as those funded under RPSDP were not awarded by the Council but only monitored. He further stated that sometimes only blind copies of BOQs were given to the Council which were not sufficient for monitoring purposes. 27 Mr. Speaker, Honourable Members, the Committee recommends that: Kambia District Council should provide the Committee with detailed documentations of the two uncompleted projects that were abandoned and details of the Contractor for further enquires: the available Council vehicles that were observed by the Committee to be in good condition should be insured without further delay: and a provision be made in the next Council annual work plan and budget for the erection of notice boards in all wards. 28 6. PORT LOKO DISTRICT COUNCIL After the meeting was called to order, the SPRO invoked Section 94(1) of the 1991 Constitution of Sierra Leone for the proceeding to be conducted in Krio. The Committee Clerk read the mandate of the Committee and the Chief Administrator, devolved sectors staff and Core staff subscribed to the oath. Before the commencement of the proceedings, outstanding issues referred to Port Loko District Council were addressed in respect of appearance and submission of documents by staff of Koinadugu District Council and its devolved sector heads. As a follow up on the implementation of the recommendations made by the Committee during its previous visits, the Committee Chairman highlighted some of these recommendations and requested for update from various sectoral heads with supporting documents. The Committee after listening to the various presentations of sector heads, observed that: That the CA, Mr. John L. Swaray, was recently transferred to the Council; the Council started engaging the public on radio, in terms of informing them about Council‟s activities; the problem of electricity in the hospital had been solved by installing a brand new generator; a total of six motor bikes were bought by the Education Sector in 2012 and 2013; uniform cost of activities in respect of rehabilitation of the Port Loko Catholic Secondary School in two consecutive years was noted; the water project in Lunsar was almost completed, but the Council stepped up for an extension of services to all; water pipes in the township were damaged by the China Railway Seventh Group Construction Company and negotiations on the payment of compensation was ongoing; there were funding constraints which seriously affected the construction of the Mini Stadium. However, works on the VIP had been completed and 29 ongoing on the pavilion. There were variations due to added works and work was expected to continue after the rainy season; and Mr. Speaker, Honourable Members, the Committee recommends that: the Procurement Officer, who was newly posted to the Council, should provide evidence of documents on the procurement of six motor bikes; evidences of NASSIT payments and withholding taxes paid to NRA be provided to the Committee; other Council staff emulate the good works of the Engineer; the DD should give an account in respect of the uniform cost incurred on the rehabilitation of the Port Loko Catholic Secondary School laboratory in two consecutive years; and estimate of variations on the mini-stadium should be provided to the Committee. 30 7. MOYAMBA DISTRICT COUNCIL After observing the usual parliamentary formalities, the Committee heard evidences given by both Council and devolved sectors staff and the following measures to address the Committee‟s previous recommendations were instituted by the Council: the CA, Mr. Josaya Bangali who was newly posted took custody of all assets of the Council; the people were notified of all disbursements to various sectors through the display of information on notice boards; meetings were held with the councillors to discuss issues bordering on allocations and disbursements of funds; the Council had 20 notice boards out of a total of 24 wards; The Council organised budget hearings where people were allowed to ask questions and made of comments; internet facility (airtel modem) was provided to users in the library and monthly recharge card for the modem cost Le112,000; teaching and learning materials were supplied to 14 chiefdoms and the library; spontaneous checks were made to respective wards in order to verify whether meetings were regularly held or not; the sum of Le300,000 was provided to each pupil who performed exceptionally well in the NPSE and BECE exams; and a consulting firm had started working on the Cadastre System. Mr. Speaker, Honourable Members, during scrutiny, the Committee observed that: the Council experienced a rapid transfer of Core staff within a short period by like the CA, IA, HR, Dep. CA etc. The Council Chairman who was a member of the Postings Committee was not consulted by the LGSC on their performance before transferring these staff; 31 the Council could not produce monthly financial reports on regular basis as a result of the problems posed by the Petra System. The committee noted that the system had not been in operation since January, 2013; in the area of surface rent, revenue sharing of Jetty landing fee with the Chiefdom Council was a major problem faced by the Council. However, the CA informed the Committee that there exited no problem with surface rent for mining companies operating within the district. About 80% of the council‟s own source revenue comes from Sierra Rutile and Vimetco mining companies. A total of Le 301 million was received out of projected revenue target of Le 1.2 billion from the two mining companies. Other revenue sources included precepts on local tax from the chiefdoms‟ councils, Taima Guest House and Moyamba Mini-stadium rental fees, revenue from the Community Centre and Sembehun Market; the 15 water wells that were said to be uncompleted by the Engineer presented a mismatch to that of the Council‟s progress report, which claimed completion of the project; the one hour programme used to be organised by the Council, where sector heads explained to the public ongoing and intended activities, had not been happening, but as a result of the arrival of the Committee, it was disclosed by the Council Information Officer that the programme would be heard on radio the following evening; procurement of 9 motor bikes for supervisors in the Education Sector was not mentioned in the progress report prepared by the Council; a total of 300 bushels of seed rice were supplied in the entire district by the Agriculture Sector; A team of engineers inspected the power house for the installation of 2mega watt machine for electricity supply within the district; pipe borne water project had problem due to failure to replace the damaged pipe by TEEMAC Construction Company. The Council held several meetings with SALWACO, ACC and the Mininstry of Finance. However, TEEMARC Construction Company had agreed to take care of the damaged pipe; 32 under RMFA project, four roads had been completed out of a total of seven. Two roads awarded were found to be beyond maintenance, but 10% of the cost price had already been paid; the outgone DAO prepared and presented a comprehensive handing over report to the incumbent; the devolved sectors were not attending Council meetings; and on the missing Education Sector vehicle, the former DD, Mr Fofanah requested to take along with him the vehicle assigned to him, since he was transferred to Kenema. Mr. Speaker, Honourable Members, the Committee recommends that: the Petra System should be improved upon in order for the Council to effectively comply with the transparency and accountability as spelt out in the LGA, 2004; instead of frequent transfer of core staff, promotion of deserving ones be made; the new CA should take up the huge challenge in terms of revenue mobilisation, instead of relying on royalties from the two mining companies in the district; the Council should revisit the contract for the market; the staff in charge of the Community Centre should be working on sustainability and improvement on revenue generation, especially the computer section; the vehicle held by the former DD should be retrieved, since there was no official correspondence to support that decision; the LGSC should immediately visit the Council in order to ensure that vacancies are filled without any further delay; and councillors should be included in procurement committees of projects meant for their respective wards, but should not be seen doing anything beyond monitoring of those projects. 33 8. BO DISTRICT COUNCIL The session with the Bo District Council was called to order by the Committee Chairman, after observing traditionally established parliamentary protocols. The Committee Chairman explained the purpose of the Committee‟s visit by making reference to: compliance with Section 107 of the LGA, 2014; the Committee‟s relationship with ACC and other parliamentary committees; the involvement of electorates in the Development plan; and Committee meeting with various stakeholders before and after every Oversight visit to Local Councils. Mr. Speaker, Honourable Members, the Committee observed that: The CA, Madam Vivian Sally Senesie, who was recently posted to the Council at the time of the Committee‟s visit could not verify whether notice boards at ward level were updated or not. She, however, confirmed that the Council‟s notice board was up-to-date with all relevant documents; the Procurement Officer in office at the time of the visit was just transferred to WARDC; the problem of boundary delimitation still remained unsolved. Revenue mobilisation by the Council continued to drop as a result of the fact that both the City and District councils collected revenue in the same locality. Therefore, the Council expressed doubt in meeting its revenue target before the end of the year; the problem of office equipment had been solved with support provided by EU to the Council; the Chairman and DMO were unavoidably absent for the hearing in order to attend to urgent Ebola related issues; the CA conducted management meetings every Monday in order to develop weekly work plan. The Council also held meetings with devolved sectors and NGOs on a regular basis; The Council encouraged councillors to be ambassadors to their respective wards by ensuring that all relevant documents were always updated; 34 The Information, Education and Communication Officer usually organised radio programmes every Friday in order to inform the public on Council‟s activities; bank statements, disclosing Council‟s bank transactions were requested on weekly basis by the CA; the Council applied the usual procedure in preparing the Development plan. However, ENCIS had promised to support the printing of the development plan in order for it to be sold to the public and raise more revenue for the Council; rotational council meetings were held every month, allowing people from various localities within the district to ask questions; licenses and hall rental fees for the Sewa road hall were the major sources of revenue for the Council; the Council failed to account for moneys spent under RCHP; the Agriculture sector signed a performance contract on development, rehabilitation, plantation expansion, livestock business, policy on linking farmers and the market; the Health sector had problem with ambulance service as there was only one that was in operation. However, there was another one ready to be handed over to the Council for maintenance; the Education sector rehabilitated schools in various chiefdoms and a lot of capacity building was provided for over 150 members of School Management Committees. The sector also bought science equipment for 5 schools and 2 additional motor bikes to support the monitoring exercise. The sector had a little over 25 motor bikes. Due to the poor quality of teachers within the district, lesson training was also introduced for teachers; the Gondama market, which cost Le 195 million was constructed by the Council and had been considered by the Paramount chiefs as a „White elephant‟. However, procurement documents of the said market were provided to the Committee by the Procurement Officer. The construction of the said market was pre-financed by the Contractor and there remained balance of payment to be made to him; 35 maintenance of four existing roads, amounting to Le 500 million under the RMFA project had been completed; there was payment problem with the RPSDP of 14 lots for 63km as a result of direct payment made to contractors by the project; and the CA reported that the last payment of facilitation allowance for ward committees was made in June, 2014 through their respective councillors. Mr. Speaker, Honourable Members, given the importance of the observations made, the Committee, therefore, recommends that: Paramount Chiefs should be invited to the Council in order to dialogue on developments activities of the district; the Council tries very hard to honour its obligation of the contract for the market, by making the balance payment to the Contractor; supporting documents on moneys spent under RCHP should be presented to the Committee; and the Council should be helping the Chiefdom Council in collecting local tax, rather than waiting to collect precept which may not be provided on time. 36 9. BO CITY COUNCIL On actions taken by the Council in respect of the implementation of the Committee‟s previous recommendations, the Acting CA, Mr. Augustine Amara, informed the Committee that: the M&E Officer had been replaced by the LGSC; the issue of changing the Mayor‟s NGO number plate would be addressed before the Committee‟s next visit to the Council; Negotiations with NASSIT on Council‟s liability coincided with the Committee‟s visit. As a result the Committee‟s hearings took precedence; the issue, in respect of claim for retirees benefit to the tune of Le 500m, had not been resolved by the Ministry of Finance and Economic Development; and newsletters were produced and published on the Council website. During scrutiny, the Committee discovered that: reports presented to the Committee were not properly done as they were not reader friendly; own source revenue was spent mostly on general administrative expenses, since the allocation for administration was most times inadequate; the FO, who represented the Solid Waste Sector head, claimed that the Sector was using lot of fuel on 5 trucks, owned by the sector. Resolutions The committee after 5mins closed door session, resolved that the Council should reconcile it reports with all the sectors before the Committee‟s next hearing with the Council in Parliament on Monday 14th July 2014 at 11:00 a.m. The sum of Le 166.6m, which was spent on fuel under Agriculture Sector, should also be accounted for by the DAO and the Education Sector should make further clarifications on the rehabilitation of schools amounting to Le 406m. 37 10. PUJEHUN DISTRICT COUNCIL The SPRO called the meeting to order and individual silent prayers were observed. Section 90 was evoked. Self-introduction was done by all present and the Committee Clerk read the Committee‟s mandate and administered the oath to all witnesses. The Committee Chairman made his opening statement by making reference to: the purpose of the Committee‟s visit; the work of the Council and devolved sector heads; the financial year 2013, being regarded as bumper year as most councils received up to 6 quarterly allocations; compliance with Section 107 of the LGA 2004; and development progress report by the Procurement Office not produced at the time of the Committee‟s previous hearings with the Council in Bo; The CA, Mr. Bockarie K. Buanie, who was transferred to the Council in March 2014, told the Committee that out of a total of 22 wards in the district, he was only fortunate to visit 4 wards. At the time of the Committee‟s visit, Pujehun was the only district that was Ebola free in the entire southern region. The Committee was informed that the following were some of the actions taken on the Committee‟s previous recommendations: Property Cadestre was introduced and the sum of Le 21million was collected in 2013 which was used for the construction of a guest house and scholarships to pupils were also awarded; revenue sharing ratio was still 20% for the Local Council and 80% for Chiefdom councils; and SOCFIN transfers to the Council as royalty amounted to 184.7m from 2013 to date. 38 During cross-examination, the Committee noted that: the Accountant left the Council since April due to financial misconduct; the sum of Le 600 million was approved by RMFA for the maintenance of roads. There remained only one lot to be completed and the rest were awaiting balance payment. According to the Engineer, a report had been prepared and presented to RMFA; the Internal Auditor presented only two reports out of the four reports he was supposed to make available to the Committee. However, anomalies presented by him ranges from disbursement of Le 166m without going through procurement procedures, lack of fairness and transparency displayed by the Council in the execution of most projects, etc.; a company named China Kingho was engaged in mining activities within the district without informing the Council; out of 22 wards within the district, only 5 wards had notice boards. Civil Society organisations cautioned the Council for claiming to have spent Le 9million on radio discussion programmes; as part of concerns raised by the people, there were no evidences of gender and fire force activities going on in the district. The 33 water wells dug by Rural Water services were incomplete; two weeks after the Ebola outbreak the DMO was proactive enough to collaborate with the stakeholders and organised meetings on sensitisation; Outgone officials impeded the work of the Committee as there were no evidences of handing over reports submitted to their incumbents; the Council had, in its Work Plan for 2015 construction of 22 notice boards for the various wards in the district; and The Council Coach, who was supposed to provide technical advice to the Council, failed to cooperate with the Internal Auditor in trying to give the appropriate advice to the Council. 39 Mr. Speaker, Honourable Members, the Committee recommends that: The Council should forward the BOQ for the 33 water wells construction project; the Internal Auditor should submit to the Committee a copy of the query letter sent to the Accountant; and All revenue sources and generated be the Council from 2011 to date should be forwarded to the Committee before the Committee‟s next visit to the Council. 40 11. BONTHE DISTRICT COUNCIL Bonthe District, which is one of the twelve administrative districts in Sierra Leone, lies in the south of the country about 90 nautical miles from the capital Freetown. The district is divided into mainland and island with a total population of 150,773 (2004 census projection for 2008). The Island itself has a population of 20,448. The mainland which has Mattru Jong as its biggest town and which connects the island by sea, can be accessed by road from any part of the country though on a very bad road. Bonthe District is politically divided into district and city councils. Besides Freetown, Bonthe is the only district in Sierra Leone that has municipality status. The district Council, which has oversight responsibility of the entire district, is headed by a District Chairman, assisted by 18 councillors, each representing 18 wards in the district. During scrutiny, the Committee learnt that: the CA, at the time of the Committee‟s visit was Mr. Mustapha Koroma; one Councillor was suspended by the Council; and documents requested by the Committee were submitted by the Council for further examination. The Committee, therefore, recommends that: documents disclosing revenue sources and generation should be submitted to the Committee; the Council should provide the Committee with evidences of the Councillor‟s misconduct that led to his suspension; and on-the-spot visit should be made to the district in order for the committee to verify evidences tendered by the Council. . 41 12. BOTHE MUNICIPAL COUNCIL Mr. Speaker, Honourable Members, the Island by itself which has a population of about 20,448 comprises Bonthe town, Bendu Cha, Victoria and York Island, thus forming a small archipelago. Sherbro Island, as the island is often called, was very important during the colonial period. It provided strategic naval base for the warships of both Britain and France during the First and Second World Wars, as well as serving as a commercial centre for both foreign and local traders. It served as the source of abundant supply of palm products (kernels and oil), kola nuts and piassava to the international markets. The export of piassava and palm kernels particularly became major industries until the late 1980s. The Municipal Council is headed by a Mayor, who is also assisted by 12 councillors representing four (4) multi-member wards. The Municipal Council administers the Municipality of Bonthe Island, which comprises the township of Bonthe and York Island, a once prosperous trading centre. The Committee, after observing it traditionally established procedures, examined relevant documents presented to it. During scrutiny, the Committee observed that: the CA, in post at the time of the Committee‟s visit was Mr. Emmanuel Deoud; Because of the economic downturn experienced by the people in the Municipality forced most governmental officials to reside in Mattru Jong in the mainland; Bonthe Island happened to be one of the most economically backward districts primarily because its natural source of income, (the sea), has been left unexploited. Taking into account the Council‟s major task of providing the municipality with basic necessities, coupled with low revenue generation, the Committee considered the Council‟s allocations as grossly inadequate; and the Council also suffered from the indiscriminate transfer of core staff by the LGSC. The Committee considered this as a possible threat to the smooth running of the Council‟ administration in terms of taking responsibility of predecessors‟ deeds. 42 Therefore, the Committee recommends that: progress reports by all sectors from 2013 to date should be submitted to the Committee; a list of revenue sources and generation should be forwarded to the Committee clerk for the Committee‟s attention; and a list of staff transferred from and to the Council should be forwarded to the Committee. 43 13. KONO DISTRICT COUNCIL The Senior Public Relations Officer (SPRO) of Parliament called the meeting to order and all other established Committee procedures were observed. The Committee Chairman highlighted the functions and powers of the Committee, and underscored the legislative, representative, and Oversight roles of Parliament. Core staff of the Council and heads of devolved sectors subscribed to the oath. The Committee‟s Chairman in his opening remark highlighted on among other things: compliance with Section 107 of the Local Government Act of 2004, which deals with public disclosures on the activities of the various devolved sectors; the construction of Ward Development Committee offices currently being done by IFAD, since councillors always interface with the electorates; implementation of planned activities by heads of devolved sectors; minutes of Ward Development Committee meetings be forwarded to Council for discussion and its resolutions should be posted on notice boards at Ward levels; roundtable discussions held by the Committee with representatives from Local Government Finance Department, Local Government Service Commission, and the Ministry of Local Government and Development for exchange of documents and information prior to the Committee‟s visit; outstanding issues in the 2013 Oversight report of TAC, such as the development plan for the locality and fixed assets register not posted on the notice boards, incomplete structure for the Kono District Council, the absence of Valuator, high staff turnover and vehicular constraints affecting monitoring and evaluation of projects and programmes. In updating the Committee, the CA, Mr. Mohamed Osman Marrah for Kono District Council, who was newly posted to the Council expressed delight over the keenness of the membership of TAC to probe into the activities of the Councils without which he said, corruption would be pervasive. 44 The Deputy CA told the Committee that the concerns raised in the 2013 oversight report were genuine and steps have been taken to: maintained a comprehensive assets register; ensure a good working relationship with the devolved sector heads; poste all necessary information on notice boards including own-source revenue; develop an integrated development plan to be circulated to councillors; and set up the cadastre system which would be used for the collection of property tax. Mr. Speaker, Honourable Members, during course of cross-examination, the Committee found out that: the Council generated its revenue mainly from sources such as business registration licenses, marriage licenses, local taxes, proceeds from the sales of alluvial mining and Diamond Area Community Development Fund (DACDF) which goes to the Council as a percentage of the surface rent paid by the Government of Sierra Leone through the Ministry of Mines and Mineral Resources once per year; the Council received the sum of Le 177,000,000.00 in 2011, Le 117,000,000.00 in 2012 and Le96,000,000.00 in 2013 from DACDF. Payment for 2014 was yet to be received by Council. These funds were used for development programmes within the district; the Chiefdom Authorities collected surface rent from alluvial miners and pay to Council; despite several efforts made to solicit assistance from multi-national mining companies operating in the district, the Council still lacked furniture for the office building; the PO was given police escort and one Member of TAC to go and bring a Contractor who was awarded the contract to make school furniture, which were yet to be supplied. After the contractor was brought in and questioned, the Committee realised that the PO could not account for Le 58,000,000.00. The Contractor Mr. Umaru Bangura of „We Yone Skills Training Centre‟ located 45 at 9 Turner Street in Kono stated that he received only Le21,000,000.00, instead of Le53,000,000.00 as claimed by the PO for the procurement of 300 sets of furniture. An additional amount to the tune of Le 4,000,000.00 was also received for 50 sets of furniture, instead of Le30, 000,000.00 as claimed by the PO. Therefore, the sum of Le 58,000,000.00 could not be accounted for by the PO and CA in respect of the procurement of school furniture. the Social Welfare Sector informed the Committee that they conducted a research in all the 14 chiefdoms on disability issues. Also, DSDP funds were fairly utilised by this sector; the Engineer abandoned his office without notifying the Council, thereby created a vacancy in the Council; the District Medical Officer who assumed office in March, 2014 was at the time of the Committee‟s visit working on massive EBOLA sensitisation. However, he had succeeded in repairing a broken ambulance; the Head of Solid Waste Management was absent from the hearings; the Council was not involved in the construction of roads within the district by SLRA; and OCTEA Mining Company Ltd operated under the jurisdiction of Koidu New Sembehun City Council (KNSCC), despite falling under Kono District Council. Mr. Speaker, Honourable Members, the Committee, therefore, recommends that: The Social Welfare Sector should provide the Committee with evidence of the research conducted on disability issues in the district; the PO and the Education Sector Head should either account for the Le 58, 000, 000.00 in respect of the procurement of school furniture within 21 days after this report has been laid on the Table of the House or handed over to ACC for further investigation; the FO should notify the Committee about funds received for road maintenance; and 46 the Sector heads should be summoned to Parliament to account for funds received from 2012 to date in the form of a comprehensive progress report for development in two weeks. 47 14. KOIDU NEW SEMBEHUN DISTRICT COUNCIL After observing it established parliamentary procedures, the Committee commenced hearings with the Koidu New Sembehun District Council by requesting relevant documents to support various presentations made by all presenters on behalf the Council and devolved sectors. As a follow up on the implementation of recommendations made by the Committee during its previous visits, the Committee Chairman highlighted some of the observations and recommendations made during the Committee‟s last visits and requested for update from various heads of sectors with supporting documents. He further stated that the exercise was not to witch-hunt any official but aimed at strengthening the Local Councils. He made reference to outstanding issues in the 2013 Oversight report of the Committee, such as: procurement procedures not followed; the issue of punctuality of staff; lack of official residence for the Mayor; absence of fixed assets register; non-compliance with section 107; and the DMO unable to account for the sum of $2000 for two years. In his update to the Committee, the newly transferred CA to Koidu New Sembehun City Council, Mr. Alhaji Alhaji Bangura, tendered the Council‟s report to the Committee on its activities for the period under review. The CA disclosed that notice boards have been erected in all the three Wards in the City and the Council‟s minutes and income and expenditure statements were also posted regularly on those notice boards. Mr. Speaker, Honourable Members, after the presentations, the Committee observed that: a multi-national company by the name of OCTEA, violated Section 69 of the Local Government Act, 2004 by failing to honour property tax; there was still no official residence assigned to the Mayor; 48 the Council adhered to the principle of transparency and accountability through the organisation of programmes such as Mayor‟s Hour on radio, meetings at ward and zonal level, suggestion boxes and press conferences were questions were posed to the Mayor about issues bordering on good governance etc.; the CA and some core staff were newly transferred to the Council; the Council Engineer disclosed that a total of 9 feeder roads of (24 km) which amounted to Le 184,000,000.00 were constructed under the Road Maintenance Fund Administration; the Committee commended the DAO for the good work under the Small Holder Commercialisation Programme which has six components, i.e., value chain addition, swamp development, feeder roads, afforestation and coordination; the Internal Auditor prepared four reports in 2013 and one report in 2014; the Council generated the sum of Le 556,000,000.00 as own source revenue; the DDE submitted documents on the rehabilitation of UMC Primary School Koidu, maintenance of office computers, procurement and distribution of geometry sets to pupils and fabrication of 100 set of school furniture that were awaiting distribution to schools that have been identified; and the Medical Superintendent for Koidu Government Hospital, who was three months old in the office, did inform the Committee that the hospital has been provided with electricity and food was being provided for patients. The committee thus recommends that: the Internal Auditor should present copies of internal audit reports conducted for the periods, 2013 to 2014; the Council should prepare Identification Cards(ID) for members of the various Ward Development Committees; the Mayor be provided with an official residence; and the allegation against OCTEA Mining Company, failing to pay property tax should be further investigated. 49
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