EXECUTIVE SUMMARY
Following the request made by the Ministry of Finance (MoF) in June 2018, to conduct Management and Functional Reviews (MFRs) for selected Extra Budgetary Agencies, the Road Maintenance Fund Administration (RMFA) has been classified as one of these agencies.
To address this request, the Public Sector Reform Unit (PSRU) conducted the MFR process taking into account the systems, processes and financial disposition of the RMFA. To conduct this review process, a joint monitoring team comprising of the Public Sector Reform Unit (PSRU), Human Resource Management Office (HRMO) and the Anti-Corruption Commission (ACC) was setup to conduct the MFR and inform the MoF accordingly.
This report reviews the functions, management and the financial arrangement of the RMFA aimed at addressing Public Financial Management (PFM) reforms and to ensure credibility and sustainability of the wage bill. Many of the findings of the MFR focus from the structures to the financial arrangement of the RMFA. However recommendations have been proffered to address the findings of this review.
In view of this, the Agency’s organizational structure did reflect its functions of both the Administrative and technical wings of the three (3) Units; Finance and Investment, Administrative and Corporate Services, and Planning, Programme, Monitoring and Evaluation. The Administrative wing coordinates the administrative functions whilst the technical wing provides the technical support to the Agency. Even though, the Review Team noted that the functions of Cooperate Service Division (which performs Public Relation) were not outlined in the overall functions of the Administration and Cooperate Division Directorate but recommended for its functions outlined in the questionnaire are incorporated into the core functions of the Directorate for clarity. This will facilitate clear reporting line as indicated in the
Organogram
With respect to records management, the Review Team acknowledged the effort of the Agency in managing their records. However, it was noted that the Agency establish a centralized Records Management center within the office to enable easy access to data or information both internally and externally
In terms of implementing the activities of RMFA, the Agency mainly secure funds generated from Sierra Leone Road Transport Authority; Fuel levy collected on behalf of the Government by OMCs; and Vehicle license and Registration fees received from the SLRSA. These funds are paid to the Road funds for road maintenance and road related activities. In a nutshell, the Agency does not embark on revenue generation. In view of this, the Review Team noted with concern that the RMFA’s Expenditure in 2015 and 2016 outweighed the income received unlike for 2014 and 2017.