(SLEITI) Final REPORT 2016 SIERRA LEONE EITI REPORT June 2016

Total Page:16

File Type:pdf, Size:1020Kb

(SLEITI) Final REPORT 2016 SIERRA LEONE EITI REPORT June 2016 SIERRA LEONE EXTRACTIVE INDUSTRIES’ TRANSPARENCY INITIATIVE (SLEITI) final REPORT 2016 SIERRA LEONE EITI REPORT june 2016 PREPARED BY: BOAS & ASSOCIATES P. O. BOX AT 1367 ACHIMOTA-ACCRA GHANA MOBILE: +233 244 326838 EMAIL: [email protected] Table of Contents List of Abbreviations/Acronyms ............................................................................................................... i Statement from the Independent Administrator ........................................................................................ ii Executive Summary ............................................................................................................................... iii 1.0 Background ....................................................................................................................................... 2 1.1 EITI in Sierra Leone ...................................................................................................................... 2 1.2 Objectives and contents of the report .............................................................................................. 3 1.3: Approach and Methodology .......................................................................................................... 4 2.0 Overview of the Extractive Industry in Sierra Leone .......................................................................... 6 2.1 Mining Sector ................................................................................................................................ 6 2.1.1 Large-scale mining operations ................................................................................................. 7 2.1.2 Artisanal Mining and Small Scale Mining (ASM).................................................................... 7 2.2 Oil/Gas .......................................................................................................................................... 7 3.0 Legal Framework and Fiscal Regime ................................................................................................. 8 3.1 Mining Sector ................................................................................................................................ 8 3.1.1 Fiscal regime ........................................................................................................................... 9 3.1.2 Roles of Government institutions........................................................................................... 11 3.1.3 Extractive sector reforms ....................................................................................................... 12 3.1.4 Fiscal Devolution .................................................................................................................. 13 3.2 Oil/Gas ........................................................................................................................................ 13 3.2.1 Description of fiscal regime, laws, reforms and regulations.................................................... 13 3.2.2 General Fiscal Regime of the Petroleum Industry .................................................................. 13 3.2.3 Other Fiscal Requirements .................................................................................................... 14 3.2.4 Roles of institutions in the Oil/Gas sector .............................................................................. 15 3.2.5 Reforms in the oil and Gas Sector.......................................................................................... 15 3.2.6 Fiscal Devolution .................................................................................................................. 15 3.3 License Allocations...................................................................................................................... 16 3.3.1 Mining Sector ........................................................................................................................... 16 3.3.2 Allocation of Oil and Gas License ......................................................................................... 24 3.4 Contracts ..................................................................................................................................... 30 3.4.1 Mining .................................................................................................................................. 30 3.4.2 Contract Disclosure ............................................................................................................... 31 3.5 Beneficial Ownership................................................................................................................... 32 3.6 State Participation in the Extractive Sector ................................................................................... 33 4.0 Exploration, Production and Exports ................................................................................................ 34 4.1 Exploration Update ...................................................................................................................... 34 4.2 Production and Exports ................................................................................................................ 36 5.0 Revenue Collection.......................................................................................................................... 39 5.1 Revenue Flow .............................................................................................................................. 39 5.1.1 Mining .................................................................................................................................. 39 5.1.2 Oil/Gas ................................................................................................................................. 43 5.2 Scoping Study.............................................................................................................................. 44 5.3 Scoping Outcomes ....................................................................................................................... 46 5.3.1 Materiality statement and Reporting Entities: ........................................................................ 46 5.3.2 Revenue Streams ................................................................................................................... 47 5.3.3 Government reporting entities ............................................................................................... 48 5.3.4 Oil/Gas ................................................................................................................................. 49 5.4 Reporting Companies and Extractive Industry Entities ................................................................. 49 5.5 Discrepancy ................................................................................................................................. 49 6.0: Other Revenue Sources and Reporting Parameters .......................................................................... 50 6.1 State’s share of production or other revenues collected in-kind ..................................................... 50 6.2 Mandatory and voluntary social expenditures ............................................................................... 50 6.3 Infrastructure provisions and barter arrangements ........................................................................ 50 6.4 Transportation payments .............................................................................................................. 50 6.5 Quasi-fiscal expenditures ............................................................................................................. 51 7.0 Reconciliation.................................................................................................................................. 51 7.1 Scope of Work ............................................................................................................................. 51 7.2 Activities undertaken at reconciliation.......................................................................................... 53 7.3 Results of Reconciliation ............................................................................................................. 55 7.3.1 Reporting .............................................................................................................................. 55 7.3.2 Completeness, accuracy and reliability of data ....................................................................... 56 7.3.3 Reconciliation by companies ................................................................................................. 58 7.3.4 Reconciliation by Revenue streams ....................................................................................... 59 7.3.5 Non material revenue streams ................................................................................................ 60 7.3.6 Discrepancy .......................................................................................................................... 60 7.3.7 Coverage ............................................................................................................................... 63 i | P a g e Boas & Associates 7.3.8 Effect of companies/extractive entities that did not participate on coverage............................ 63 7.3.9 Analysis ...............................................................................................................................
Recommended publications
  • Feburary 2016
    SIERRA LEONE EXTRACTIVE INDUSTRIES’ TRANSPARENCY INITIATIVE (SLEITI) Final REPORT ON SLEITI RECONCILIATION AUDIT (2013) FEBURARY 2016 Prepared by: Boas &Associates P. Box At 1367 Achimota-Accra Ghana Mobile: +233 244 326838 E-mail: [email protected] TABLE OF CONTENTS LIST OF ABBREVIATIONS/ACRONYMS .................................................................................................................... i STATEMENT FROM THE INDEPENDENT ADMINISTRATOR .............................................................................. ii EXECUTIVE SUMMARY .............................................................................................................................................iii 1.0: BACKGROUND ...................................................................................................................................................... 1 2.0: APPROACH AND METHODOLOGY .................................................................................................................. 4 3.0: THE EXTRACTIVE SECTOR IN SIERRA LEONE ............................................................................................... 6 3.1 MINING SECTOR .............................................................................................................................................. 6 3.2: OIL AND GAS ................................................................................................................................................... 25 4.0 RECONCILIATION PHASE ................................................................................................................................
    [Show full text]
  • Local Council Ward Boundary Delimitation Report
    April 2008 NATIONAL ELECTORAL COMMISSION Sierra Leone Local Council Ward Boundary Delimitation Report Volume One February 2008 This page is intentionally left blank TABLE OF CONTENTS Foreword 1 Executive Summary 3 Introduction 5 Stages in the Ward Boundary Delimitation Process 7 Stage One: Establishment of methodology including drafting of regulations 7 Stage Two: Allocation of Local Councils seats to localities 13 Stage Three: Drawing of Boundaries 15 Stage Four: Sensitization of Stakeholders and General Public 16 Stage Five: Implement Ward Boundaries 17 Conclusion 18 APPENDICES A. Database for delimiting wards for the 2008 Local Council Elections 20 B. Methodology for delimiting ward boundaries using GIS technology 21 B1. Brief Explanation of Projection Methodology 22 C. Highest remainder allocation formula for apportioning seats to localities for the Local Council Elections 23 D. List of Tables Allocation of 475 Seats to 19 Local Councils using the highest remainder method 24 25% Population Deviation Range 26 Ward Numbering format 27 Summary Information on Wards 28 E. Local Council Ward Delimitation Maps showing: 81 (i) Wards and Population i (ii) Wards, Chiefdoms and sections EASTERN REGION 1. Kailahun District Council 81 2. Kenema City Council 83 3. Kenema District Council 85 4. Koidu/New Sembehun City Council 87 5. Kono District Council 89 NORTHERN REGION 6. Makeni City Council 91 7. Bombali District Council 93 8. Kambia District Council 95 9. Koinadugu District Council 97 10. Port Loko District Council 99 11. Tonkolili District Council 101 SOUTHERN REGION 12. Bo City Council 103 13. Bo District Council 105 14. Bonthe Municipal Council 107 15.
    [Show full text]
  • Sierraleone Local Council Ward Boundary Delimitation Report
    NATIONAL ELECTORAL COMMISSION Sierra Leone Local Council Ward Boundary Delimitation Report Volume Two Meets and Bounds April 2008 Table of Contents Preface ii A. Eastern region 1. Kailahun District Council 1 2. Kenema City Council 9 3. Kenema District Council 12 4. Koidu/New Sembehun City Council 22 5. Kono District Council 26 B. Northern Region 1. Makeni City Council 34 2. Bombali District Council 37 3. Kambia District Council 45 4. Koinadugu District Council 51 5. Port Loko District Council 57 6. Tonkolili District Council 66 C. Southern Region 1. Bo City Council 72 2. Bo District Council 75 3. Bonthe Municipal Council 80 4. Bonthe District Council 82 5. Moyamba District Council 86 6. Pujehun District Council 92 D. Western Region 1. Western Area Rural District Council 97 2. Freetown City Council 105 i Preface This part of the report on Electoral Ward Boundaries Delimitation process is a detailed description of each of the 394 Local Council Wards nationwide, comprising of Chiefdoms, Sections, Streets and other prominent features defining ward boundaries. It is the aspect that deals with the legal framework for the approved wards _____________________________ Dr. Christiana A. M Thorpe Chief Electoral Commissioner and Chair ii CONSTITUTIONAL INSTRUMENT No………………………..of 2008 Published: THE LOCAL GOVERNMENT ACT, 2004 (Act No. 1 of 2004) THE KAILAHUN DISTRICT COUNCIL (ESTABLISHMENT OF LOCALITY AND DELIMITATION OF WARDS) Order, 2008 Short title In exercise of the powers conferred upon him by subsection (2) of Section 2 of the Local Government Act, 2004, the President, acting on the recommendation of the Minister of Internal Affairs, Local Government and Rural Development, the Minister of Finance and Economic Development and the National Electoral Commission, hereby makes the following Order:‐ 1.
    [Show full text]
  • CHAPTER THREE Women and the Armed Conflict in Sierra Leone
    CHAPTER THREE Women and the Armed Conflict in Sierra Leone Introduction 1. Sierra Leone sits on the beautiful west coast of Africa, facing out onto the Atlantic Ocean. It is bordered by Guinea to the north and Liberia to the southeast. Sierra Leone consists of a hilly western peninsula and a hinterland abundant in diverse natural riches, including agricultural and mineral resources. Mountains rise to over 6,000 feet in the northeast, while the territory is blessed with plentiful rainfall that yields dense forest vegetation interspersed with swamps. It is a land of staggering natural scenery and personality. 2. Sierra Leone is made up of seventeen different ethnic groups, the largest of which is the Mende of the southern and eastern regions. The second largest is the Temne, followed by the Limba, both of which are dominant in the north. Other groups include the Kono in the east, the northern Koranko, the Mandingo, Loko, Susu, Fullah and Yalunka. Smaller groups include the Bullom, Sherbro, Vai, Gola and Krim, with the Kissi in the eastern hinterland. 3. In the eighteenth century, the abolitionist campaign led to the decision in Britain to relocate freed slaves to Sierra Leone. The British government purchased land from a Temne King in order to settle freed slaves on and around the western peninsula. This new community took on the name “Freetown” and its population became known as Krios. In 1808, the British created the Crown Colony, centred on Freetown and its environs, and in 1896 made the outlying areas into a Protectorate. For over 150 years the British dominated all spheres of life in the country.
    [Show full text]
  • SLEITI 2017-2018 REPORT December 31St , 2019
    SIERRA LEONE EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE (SLEITI) SLEITI 2017-2018 REPORT December 31st , 2019 1 | P a g e Contents List of abbreviations/Acronym List of Abbreviations/Acronyms .....................................................................................................................................4 Executive Summary ........................................................................................................................................................8 1.0: BACKGROUND .....................................................................................................................................................14 1.1 EITI Implementation in Sierra Leone ....................................................................................................................15 1.3 METHODOLOGY ....................................................................................................................................................16 2.0 Overview of the Extractive Sector ..........................................................................................................................18 3.0 Legal, Institutional Framework, Fiscal Regime, Exploration, Production and Exports.......................................22 3.1. Mining Sector – Legal, Institutional and Fiscal Regime ...................................................................................22 3.1.1 Legal Framework .........................................................................................................................................22
    [Show full text]
  • A Grounded Approach to the Definition of Population-Based, Child Protection and Well-Being Outcome Areas
    A Grounded Approach to the Definition of Population-Based, Child Protection and Well-Being Outcome Areas Stark, L., Wessells, M., King, D., Lamin, D., & Lilley, S.1 November 2012 Suggested citation: Stark, L., Wessells, M., King, D., Lamin, D., & Lilley, S. (2012). A grounded approach to the definition of population-based, child protection and well-being outcome areas. London: Interagency Learning Initiative on Community-Based Child Protection Mechanisms and Child Protection Systems. 1 All of the authors except Sarah Lilley (Save the Children) were agents of the Columbia Group for Children in Adversity during this research. Table of Contents List of Figures and Tables........................................................................................................3 ACKNOWLEDGEMENT .......................................................................................................4 The views expressed in this report are those of the authors and should not be assumed to reflect the views of any partner organization. ........................................................................4 EXECUTIVE SUMMARY .....................................................................................................5 1. INTRODUCTION ............................................................................................................ 11 1.1 Challenges in Defining Outcomes ............................................................................. 12 1.2 Purpose .......................................................................................................................
    [Show full text]
  • An Ethnographic Study of Community-Based Child Protection Mechanisms and Their Linkage with the National Child Protection System of Sierra Leone1
    1 AN ETHNOGRAPHIC STUDY OF COMMUNITY-BASED CHILD PROTECTION MECHANISMS AND THEIR LINKAGE WITH THE NATIONAL CHILD PROTECTION SYSTEM OF SIERRA LEONE1 The Columbia Group for Children in Adversity July 25, 2011 1 This research is the first part of a multi-year program of action research that aims to strengthen community-based child protection mechanisms by supporting effective linkages with the national child protection system. Currently, this research is being conducted in Sierra Leone and Kenya. 2 ACKNOWLEDGEMENTS The Columbia Group is indebted to the residents of the 12 villages who opened their doors to us and gave freely of their time and views. For the rich learning they provided, we are very grateful. We also wish to thank the District Officials in Moyamba and Bombali who advised on, participated in, and enabled this research. This research would not have been possible without the collaboration of many agencies and stakeholders. At Freetown level, we wish to thank the Government officials and NGO members of the inter-agency reference group for their support and guidance regarding this research. We extend special thanks to UNICEF for its extensive support for and facilitation of this research and for its secundment of David Lamin to this project; to Save the Children for secunding Victor Kamara to our research team, providing the meeting space used for the ethnographic training, supporting the graduate student practicum, and providing valued logistical support; to Plan International for their guesthouse support and technical advice in Moyamba; to HANCI for making it possible for one of their staff members to be a member of the research team; and to ChildFund, Defence for Children International, and War Child Holland for their technical guidance and support in Bombali District.
    [Show full text]
  • C U R R I C U L U M V I T
    C U R R I C U L U M V I T A E January 2018 A. PERSONAL DETAILS FULL NAME: Herbert Borbor Kandeh TITLE: Prof. DATE OF BIRTH: 24th February 1949 MARITAL STATUS: Married: Two Daughters and a Son NATIONALITY: Sierra Leonean QUALIFICATIONS: B.A. (Hons), M.A., Ph.D., F.R.C. AWARDS: Grand Commander of the Order of the Rokel (GCOR) B. ADDRESSES PERMANENT ADDRESS 2 Njala – Mano Road Njala Junction Njala Mokonde Kori Chiefdom Moyamba District, SIERRA LEONE CURRENT MAILING ADDRESS 11A Cantonment Road Off Riverside Drive, Brookfields P.O. Box 942 Freetown, SIERRA LEONE [email protected] [email protected] [email protected] Cell. +232-76-808305 +232-88-796638 Skype: pakandeh C. ACADEMIC QUALIFICATIONS: No University Dates Qualification Remarks 1. Sierra Leone, USL 1967-1971 B.A. (Hons.) (Thesis Title) A Study (Fourah Bay College) Geography of the Vegetation on First Class Two Hills in Kakua Chiefdom, Bo District. 2. Pennsylvania, USA (Graduate 1972-1974 M.A. Demography By Examination School of Arts and Sciences) 3. Michigan, USA (Institute for July – August Certificate in By Examination Social Research 1973 Survey Sampling 4. London, UK (University College April – July Certificate in Social By Examination London) 1977 Research for Development 5. Pennsylvania, USA (Graduate 1977-1979 Ph.D. Demography (Thesis Title) Infant School of Arts and Sciences and Child Mortality in Sierra Leone 6. London, UK (London School of 1984-1985 Post-Doctoral Hygiene and Tropical Studies in Medical Medicine) Demography 2 D. EMPLOYMENT HISTORY POSITION DATES INSTITUTION
    [Show full text]
  • The Ward Boundaries (Delimitation) Order 2011
    STATUTORY INSTRUMENT Supplement to the Sierra Leone Gazette Vol. CXLII, No. 32 dated 9th June, 2011 THE WARD BOUNDARIES (DELIMITATION) ORDER (ELECTORAL LAWS ACT, 2002) (Act No. 2 of 2002) Short title. THE WARD BOUNDARIES (DELIMITATION) ORDER’ (ELECTORAL LAWS ACT, 2002 IN EXERCISE of the Powers conferred upon it by Section 2 of the Electoral Laws Act, 2002 Act No. 2 of 2002) the Electoral Commission hereby makes the following order:– 2 3 Preface Preface A. EASTERN REGION 1. Kailahun District Council This part of the report on the Electoral Ward Boundaries Delimitation process is a detailed description of each of the 394 Local Council Wards nationwide, 2. Kenema City Council comprising Chiefdoms, Sections, Streets and other prominent features defining 3. Kenema District Council ward boundaries. It is the aspect that deals with the legal framework for the 4. Koidu/New Sembehun City Council approved wards. 5. Kono District Council B. Northern Region 1. Makeni City Council 2. Bombali District Council DR. CHRISTIANA A. M. THORPE, Chief Electoral Commissioner and 3. Kambia District Council Chairperson/National Returning Officer 4. Koinadugu District Council. National Electoral Commission. 5. Port Loko District Council 6. Tonkolili District Council C. Southern Region 1. Bo City Council 2. Bo District Council 3. Bonthe Municipal Council 4. Bonthe District Council 5. Moyamba District Council 6. Pujehun District Council D. Western Region 1. Western Area Rural District Council 2. Freetown City Council 4 5 STATUTORY INSTRUMENT NO. 4 OF 2011 WARD DESCRIPTION Published 9th June, 2011 Ward 2 This ward is made up of the Luawa Foguiya (Kailahun District) Sections only in the Luawa Chiefdom.
    [Show full text]