THE NPRC GOVERNMENT WHITE PAPER
ON
MAJOR-GENERAL MOHAMED SHEKU TARAWALLI, O.R.

The NPRC notes the report by the Commission that Major-General Tarawalli is outside the jurisdiction of the territory of Sierra Leone; that he now resides at 105, Milbridge, Dollis Valleyway, Barnet, Hertfordshire EN5 2UQ, England; that he submitted an Affidavit dated 28th July, duly notarised, to the Commission through his Solicitor.

2. ASSETS

The NPRC notes from evidence adduced by the Commission, that Major-General Tarawalli during the period he was in office as Force Commander and Minister of state i.e. from 1st June, 1986 to 29th April, 1992, acquired a sizeable collection of real properties as listed below:-

i.    house and land at Barracks road, Murray Town

ii.    property at Murray Town Road, currently on lease to Werner Christlieb Company

iii.    land off Peninsular Road, Lakka, measuring 0.430 acre

iv    land at Dambilla musaia Chiefdom, Koinadugu District, measuring 398.136 acres

v.    land at Lakka beach, Lakka, measuring 1.426 acres

vi.    land off barracks Road, Murray Town

vii.    house and land at 10, Cole street, Murray Town

viii    land and building at Murray Town Road

ix.    land at Damba Road, Murray Town

x.    house and land at 41, Bathurst Street, Freetown

xi.    land off Spur Road, Wilberforce

3. MUSAIA SELF HELP FARM

The NPRC notes that Major-General Tarawalli in his Affidavit deposed that he owns a farm at Kabala which "is still in its infancy stage and no income has yet been derived from it. Development of the farm is through a communal self-help scheme".

The NPRC also notes the report by the Commission, that there is at the Sierra Leone Commercial bank a "Musaia Self Help farm" Current Account No. 240423 to which the Major-General is the sole signatory; that "ironically between 1988 and June, 1992, the cumulative total of amounts credited to the account of this "farm" from which "no income has yet been derived" was Le.26,290,882.33.......", that a random check on cheques drawn on the Musaia Self Help Account led the Commission to form its considered opinion that these transactions had very little, if anything, to do with farming having regard to the occupation and the type of business done by the payees in whose favour they were drawn as listed.

The NPRC therefore accepts the statement by the Commission that "In the light of the occupation and type of business done by the payees in whose favour the cheques listed above were drawn we (the Commission) are convinced that the Musaia Self Help Farm Account was a Slush Fund as random samples of thirteen cheques paid into that account between 1990 and 1992 demonstrate:

The NPRC notes that the Commission in support of its assertion has made specific reference to the fact that:-

"Messrs International Motors from whom Mitsubishi lorries were purchased for the army were the local authorised agents for the sale and after-sales services of Mitsubishi vehicles in Sierra Leone.

On 4, April, 1991, the Bank of Sierra Leone paid the army Le115,000,000.00 (one hundred and fifteen million) for repairs of vehicles.

Significantly, on 13, April Messrs Intrnational Motors issued three "cash" cheques dated 13, April, 1991 totalling Le2.8 million which found its way into the Musaia Self Help Farm account.

The NPRC also notes the observation of the Commission that Major-General Tarawalli's "acquisitive propensity and spending power increased substantially after he was appointed Force Commander of the Sierra Leone Military Force in 1985 - and thereby its Vote Controller - and Minister of State of Cabinet rank in the government of quondam President Momoh"; that Major-General Tarawalli's portrayal of himself as a thrifty man whose seeming success is a result of hard work, judicious spending, careful planning and correct investment here and there.......in livestock......in mining' is a sham"; that the Commission is "also satisfied that he derived the capacity to acquire all the property that he did especially after his appointment as Force Commander and Minister of State from as he said"....The usual gifts attendant to the positions I held throughout my career".

the NPRC notes that the Commission having "carefully examined the entire evidence relating to Major-General Tarawalli's assets", has found inter alia that:   

    (i)    he maintained a standard of living above that which was commensurate with his past official emoluments;

    (ii)    he was in control of pecuniary resources and property disproportionate to his past official emoluments.

The NPRC orders that in view of the above findings, and on the basis of Major-General Tarawalli's statement in his sworn affidavit that he had received the "usual gifts attendant to the position" he said he held throughout his career and the disclosures in the Commission's analysis of the Musaia Self Help Farmers Account, the following assets be confiscated to the State:-

(i)    house and adjoining land at Barrcks Road, Cole Farm

(ii)    property at Murray Town Road, currently on lease to Werner Christlieb Company

(iii)    land off Peninsula Road, Lakka

(iv)    house and land at 10, Cole Street, Murray Town

(v) land and building at Murray Town

(vi)    land at Damba Road, Murray Town

(vii)    house and land at 41, Bathurst Street, Freetown

(viii)    land off Spur Road, Wilberforce

(viii) land off Spur Road, Wilberforce

(ix)    land at Lakka Beach

(x) SIERRA LEONE COMMERCIAL BANK

    (a)    Current Account No. 32027 whose credit balance as at 5th April, 1993, was Le1,382,711.03

    (b)    Current Account No. 2404213 (Musaia Self-Help Farm) whose current credit balance at at 5th April, 1993, was Le5,311,526.19

    (c) Fixed Deposit Account No. 60110 with a credit balance at at 5th April,1993, of Le1,000,000.00

(xi)    STANDARD CHARTERED BANK

    (a)    Current Account No. 101-4405927-201 with a credit balance as at 5th April, 1993 of Le314,156.58

    (b)    Current Account No. 101-1533932-001 with a credit balance as at 5th April, 1993, of Le346,801.08

(xii)    BARCLAYS BANK, KABALA BRANCH

        Credit balance as at 6th March, 1992, of Le469,699.00

4.    TAX LIABILITY

The NPRC notes the report by the Commission of information received from the Commissioner of Income Tax that Major-General Tarawalli's tax liability is Le5,073,637.67

    The NPRC recommends that immediate steps be taken to recover the above amount by the Commissioner of Income Tax from assets which have not been the subject of forfeiture to the State.

    The NPRC recommends that Major-General Mohamed Sheku Tarawalli be discharged from the Republic of Sierra Leone Military Forces and stripped of all Titles, Honours, Awards bestowed on him by the State; that he pays compensation to the State in the sum of Le50 million.