School-wide publications
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Item Evaluating Management Support to the Internal Audit System in Bo District Council, Sierra Leone(Scientific Research Publishing, 2021) Sheriff, SualihoOne of the daunting challenges facing the effective operations of Local Councils in Sierra Leone, particularly the Bo District Council is the quality of support services that drive accountability in the use of scarce financial resources. It is on this note that the study is intended to assess management supports towards the internal audit system. The study was conducted in Bo District Council located in the Southern Region of Sierra Leone. Bo District Council consists of 16 Chiefdoms, 25 Councilors, 3 Paramount Chiefs, 25 Wards, 16 Committees, 11 Constituencies, and 13 Core Staff Members. The secondary objectives were: 1) to assess the level of respondents’ perceptions on management support to the internal audit system; 2) to identify the scale of management support to the internal audit effectiveness, and 3) to establish the relationship between management support and internal audit effectiveness. The instruments employed for data collection include: questionnaires and documentary analysis. The sample population of the study is thirteen (13) core staff members that represents the sample size of the study, and includes all the departments and units of the Bo District Council. The 13 core staff members were selected by stratified sampling selection technique. The study employed descriptive design and results discussed in qualitative and quantitative methods. The reliability test was conducted 0.765 using the Crumb Alpha Test and was considered valid. The key findings of the study include: Lack of full support to the audit committee; lack of independence of the internal audit system; insufficient allocation of budget. It is recommended that the Local Service Commission should let the internal audit system being independent by creating a directorate of the internal audit department.Item The Impact of Covid-19 on Petty Traders in Bo City Markets, Southern Sierra Leone(IISTE, 2022-04-01) Sheriff, SualihoThe study primarily intended to assess the impact of Covid-19 on petty trading businesses in Bo City Central Markets in the Southern Sierra Leone. The specific objectives of the study were: i) to analyze the turnover/sales volume of Covid-19 outbreak ii) to analyze the implications of Covid-19 on petty traders in Bo central markets iii) to identify the factors influencing petty traders in Bo City Markets iii) to assess the impact of Covid-19 recovery package in Bo City Central Markets. The methods of data collection include; questionnaire administration and interview guide with the target population of (250) petty traders that represents a sample size of (200) businesses/respondents selected from 10 (ten) central markets in Bo City using stratified random sampling technique. The study adopted a descriptive and mixed method design, and the results/findings discussed in qualitative and quantitative methods. The results converted using, SPSS, tables, frequencies, and percentages. The key findings include: (95%) of petty trading businesses are registered, (95%) complied with Covid-19 control measures, (23%) turnover/sales volume low, (46.5%) average sales/turnover, (4.5%) turnover not reasonable, while (90.5%) of the businesses have been negatively impacted in Bo City Central Markets. Conclusively, the curtailment strategies of Covid-19 have led to the negative impact of the virus on the reduction of sales volume turnover with the adverse effect on profitability, liquidity and equity position of the petty trading businesses. It is also recommended that the Central Government, and other partners should ensure that the Covid-19 recovery package being monitored and equitably distributed, reduction of taxes, ease of restrictions, micro-finance scheme to aid businesses in Bo City Central Markets. **Keywords:** Petty Traders, Covid-19 Pandemic, Business, Markets, Bo City DOI: 10.7176/RJFA/13-8-03 Publication date: April 30 th 2022Item Assessing Management Supports to the Internal Audit System in Bo District Council, Sierra Leone(Book Publisher International (a part of SCIENCEDOMAIN International), 2022-05-17) Sheriff, SualihoThe study intended to assess one of the daunting challenges facing the effective operations of Local Councils in Sierra Leone particularly the Bo District Council is the quality of support services that drive accountability in the use of scarce financial resources. The research was carried out in the Bo District Council in Sierra Leone's Southern Region. Bo District Council consists of 16 Chiefdoms, 25 Councilors, 3 Paramount Chiefs, 25 Wards, 16 Committees, 11 Constituencies, and 13 Core Staff Members. The study objectives were; i) to assess the level of respondents' perceptions of management support to the internal audit system; ii) to identify the scale of management support to the internal audit effectiveness, and iii) to establish the relationship between management support and internal audit effectiveness. The 13 core staff members were chosen using a stratified sampling process. The study used a descriptive design, with qualitative and quantitative approaches used to discuss the findings. The Crumb Alpha Test was used to conduct the reliability test, which was found to be valid at 0.765. The study's primary findings include: lack of complete support for the audit committee, lack of independence of internal audit system and insufficient budget allocation.Item Management Control Procedures and Environment of Local Councils, Sierra Leone (Case: Bo and Kenema Districts Councils)(Scientific Research Publishing, 2022) Sheriff, SualihoThe study assessed management control procedures and environment of Local Councils in Sierra Leone with reference to Bo and Kenema Districts Councils. The secondary objectives of the study were, to: 1) assess control procedures on the councils effectiveness; 2) assess control procedures in reducing fraudulent activities; 3) assess control procedures in promoting the councils performance; 4) identify the weaknesses in the control procedures; and 5) assess control procedures in achieving monitoring and supervision at the councils. The approach adopted for the study was a cross-sectional descriptive design, and the data were presented by the use of qualitative and quantitative methods. The target population of the study is twenty-eight (28) core staff members, out of which 26 core staff members were selected from both councils that adhered to control procedures and environment of Bo and Kenema Districts Councils. A simple random sampling selection was used to select 26 core staff by a pre-tested validated questionnaire with the reliability test of (0.765) from the 18th-24th December, 2021. Data collected were analysed using SPSS and excel. Majority of the core staff of Bo and Kenema Districts Councils affirmed that control procedures and environment promote the councils’ operational effectiveness, controls reduce fraudulent and erroneous activities, and controls reduce internal weaknesses/leakages of Local Councils. While majority of core staff strongly opposed that control procedures do not reduce weaknesses and compromise the standards set by the Local Service Commission. A four-point Likert scale utilised, and the data instruments employed include; questionnaire and documentary analysis. In conclusion, Bo District Council displays more supports by complying with its control procedures to enhance performance and reduce control weaknesses. While at Kenema District Council, control procedures aided the councils immensely in terms of minimising its fraudulent activities, improved performance and enhanced monitoring and supervision. The research paper therefore, recommends that the Local Service Commission should make available to the core staff members internal policies, acts and regulations to the 22 local councils in Sierra Leone.Item Study about Management Control Procedures and Environment of Local Councils in Sierra Leone(Book Publisher International (a part of SCIENCEDOMAIN International), 2022-07-25) Sheriff, SualihoThe study assessed management control procedures and environment of Local Councils in Sierra Leone with reference to Bo and Kenema Districts Councils. The secondary objectives of the study were, to: 1) assess control procedures on the councils effectiveness; 2) assess control procedures in reducing fraudulent activities; 3) assess control procedures in promoting the councils performance; 4) identify the weaknesses in the control procedures; and 5) assess control procedures in achieving monitoring and supervision at the councils. The approach adopted for the study was a cross-sectional descriptive design, and the data were presented by the use of qualitative and quantitative methods. The target population of the study is twenty-eight (28) core staff members, out of which 26 core staff members were selected from both councils that adhered to control procedures and environment of Bo and Kenema Districts Councils. The approach adopted for the study was a cross-sectional descriptive design. Research design is the framework or blueprint for conducting meaningful research. The data were presented by the use of qualitative and quantitative methods. A four-point Likert scale was used, and questionnaires and documentary analysis were used as data collection tools. In order to improve performance and lessen control flaws, Bo District Council shows more support by adhering to its control processes. Control measures greatly benefited the councils at Kenema District Council in reducing its fraudulent activities, improving performance, and enhancing monitoring and supervision. The research paper therefore, recommends that the Local Service Commission should make available to the core staff members internal policies, acts and regulations to the 22 local councils in Sierra Leone. The study differs from earlier research by distinguished researchers in that it would assist organisations in reviewing, monitoring, and evaluating the councils' control procedures by reducing fraudulent activities and management breaches. Additionally, it would benefit the Local Service Commission to improve its internal policies and practises to reduce the likelihood of false assertions that would hinder the councils' operations.Item Impact of Financial Planning and Monitoring on the Management Practices of CAFOD Sierra Leone(European Organization for Nuclear Research, 2026-07-18) Sheriff, SualihoThe study assessed the impact of financial planning and monitoring on the management practices of CAFOD Sierra Leone, using a mixed-method approach. Data were collected from CAFOD staff and project beneficiaries to evaluate the financial management processes and their influence on service delivery of Non-Government Organisations in Sierra Leone. However, the findings revealed that financial planning significantly supports managing funding shortfalls (28%) and risk management (26%), with (65%) of respondents affirming its role in facilitating service delivery and (63%) highlighting its importance in programme success. Financial monitoring emphasises operational transparency and stewardship, but (40%) of respondents reported a need to strengthen internal controls to prevent misuse of funds. Challenges include inadequate funding (30%), donor delays (30%), partner sustainability (25%), and fundraising difficulties (25%), compounded by macroeconomic and technical issues. The study concludes that financial planning and monitoring are vital to the effectiveness of CAFOD’s service and advocates empowering local partners and improving financial management practices to ensure sustainable programme delivery. The study will be useful to religious organisations, particularly faith-based institutions involved in development and humanitarian work. The findings will encourage such organisations to strengthen their financial systems, enhance accountability to stakeholders, and improve the effectiveness of their service delivery efforts.