Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698080204248.pdf (Seychelles)
OFFICE OF THE AUDITOR GENERAL SPECIAL AUDIT REPORT LAND DEALS AND TRANSACTIONS BETWEEN THE GOVERNMENT AND THE UNITED SEYCHELLES POLITICAL PARTY JANUARY 2021 22 January 2021 To Honourable Speaker of the National Assembly I am pleased to transmit my report on the special audit of various land transactions between Government and the Political Party (known as SPUP,SPPF, Party Lepep and US) as requested by the Finance and Public Accounts Committee (FPAC) of the 6th National Assembly under Article 158 (7) of the Constitution.
Following presentation to the Committee, the report will be placed on the website of Office of Auditor General – www.oag.sc Yours sincerely, Gamini Herath Auditor General Auditor General’s statement The Auditor General can undertake special purpose audits (reviews/investigations) on his own initiative and/or at request from the President or the National Assembly as provided in the Constitution and the Auditor General Act.
A special purpose audit looks at a particular issue, system, function, operation, scheme, project, programme or an organisation, either in isolation or in a transversal, cross-cutting manner.

The rule of thumb used for selection of the subject matter is ‘does it matter to the public’.

The purpose of a special audit is to provide objective information on the particular subject matter to those who seek that information.
These reports often result in better decision making and positive differences in public institutions.

The positive differences in turn result in better service delivery to the public through efficient public administration and cost savings through sound finance management, in other words, better value for the money.

These processes help promote good governance, transparency and accountability.
This report follows a request from the Finance and Public Accounts Committee (FPAC) of the 6th National Assembly.

This report examines the various land transactions between Government and the Political Party (known as SPUP, SPPF, Party Lepep and US) during the period 1996 to 2019.

Gamini Herath Auditor General Acknowledgements I wish to express my personal gratitude to members of my staff who carried out their duties willingly and satisfactorily despite certain constraints.
I also acknowledge the assistance and co-operation given by the Minister and senior management of the Ministry of Land and Housing, Registrar General Office and the United Seychelles.

They all appreciate the role of my office and recongnise the valuable contribution it can make in ensuring and enhancing the good governance, accountability, and transparency in the matters relating to state assets and public funds and promoting good practices across Government.
Finally, I would like to thank the Finance and Public Accounts Committee (FPAC) of the National Assembly who reviews my reports and makes appropriate recommendations to Government for improvements.
Table of Contents Acronyms and Abbreviations ................................................................................................................... 1 Executive Summary .................................................................................................................................... 2 Key Findings ................................................................................................................................................. 2 Overall Conclusion ...................................................................................................................................... 3 Key recommendation ................................................................................................................................. 3 Part 1: Background Information .............................................................................................................. 4 Introduction ............................................................................................................................................. 4 Part 2: Audit Scope and Methodology .................................................................................................... 5 Objective of the audit ........................................................................................................................... 5 Part 3: Detailed Audit Findings and Comments .................................................................................. 7 Not all land obtained were used to build the political party offices ..................................... 7 Lack of evidence in support of the payment of considerations ............................................ 11 Non- payment of stamp duty and registration fees .................................................................. 13 Land transferred at lower value than original consideration ................................................ 15 Purchase of land by Government at higher value than initial considerations .................. 16 V8798 and S4014 .............................................................................................................................. 17 Transfer of parcel T3525, a subdivision of T1229 ................................................................... 21 Matters relating to leasing of land .................................................................................................... 22 Parcel V8543 ...................................................................................................................................... 22 Arrears on rental payment on Flat No.3 at CBS building, Anse Royale ............................... 24 Appendices ................................................................................................................................................. 26 Appendix 1: Glossary of Terms.............................................................................................................. 26 Appendix 2: Land transfers from political party to Government ................................................. 27 Appendix 3: Land transfers between political party and private entities ................................. 29 Appendix 4: SPPF Statement of Account ............................................................................................ 30 Appendix 5: MOU between political party and Ministry of Local Government ........................ 32 Appendix 6: Early entry on parcel C2782 ......................................................................................... 33 Appendix 7: Summary of land transactions between Government and political party ......... 34 Report of Auditor General FPAC HDC ICCS M² Acronyms and Abbreviations Finance and Public Accounts Committee Hotel Development Corporation International Conference Centre Meter square MHILT Ministry of Habitat, Infrastructure and Land Transport MoFTEP Ministry of Finance, Trade, Investment and Economic Planning PL PS PV SCR SHDC SPA SPPF SPUP US Parti Lepep Principal Secretary Payment Voucher Seychelles Rupees Seychelles Housing Development Company Seychelles Ports Authority Seychelles People Progressive Front Seychelles People’s United Party United Seychelles 1 Report of Auditor General Executive Summary 1.
A Special Audit of various land transactions between Government of Seychelles and the political party (also known as United Seychelles (US), Parti Lepep (PL), Seychelles People Progressive Front (SPPF) and Seychelles People’s United Party (SPUP)) was undertaken at the request of the Finance and Public Accounts Committee (FPAC) of the 6th National Assembly.

2.

The Audit covered the period 1993 (as per documents reviewed) to July 2020, during which time the stated transactions took place.
Key Findings Number of land parcels transferred to the political party 3.

Government transferred 46 parcels of land to the political party between 1996 to 2017 for a total consideration price of SCR 5.7 million.

The total area of these parcels, as per their transfer documents amounted to more than 69,000 m² in 25 districts.

No land valuation reports for the majority of land parcels 4.
Of the 46 land parcels, only ten were supported by land valuation reports totaling SCR 2,991,271 and the remaining 36 parcels were not supported by any valuation reports.

No evidence of payment by the political party 5.

Government transferred the 46 parcels of land to the political party at various considerations, which totaled SCR5.7 million, as per their transfer documents.
However, except for the transfer of V19499, for which a payment of SCR 250,000 received by Government, there was no documentary evidence to substantiate the payments made by the political party to Government.
Instead, Audit noted from a statement of account entitled “Ministry of Land Use Habitat, SPPF Account- Land Transaction” dated February 2006, that the remainder of the total consideration was partly offset against a sum of SR16.5m State owed the then SPPF for the construction of the International Conference Centre (ICCS).

Return of land to Government 6.


From 2002 to 2019, the political party transferred 18 parcels of land to the Government, of which 16 could be traced back to the original 46 parcels it had received from Government.

The parcels were returned either in their original state or they had been modified through either subdivisions or amalgamations.

The other two parcels (18-16) transferred to Government were acquired by the political party privately.
The 18 parcels, some of which with structures thereon, 2 Report of Auditor General were transacted for a total consideration of over SCR25m and covered a total land area of 38,134 m².

Overall Conclusion 7.

Over the years, particularly during 1996 to 2004, Government transferred 46 parcels of land covering a total area of over 69,000 m² for a total consideration of SCR5.7 million to the political party.
Since 2015, 18 land parcels have been transferred back to Government by the political party for various considerations.

In view that the head of public service (the President) was also the leader and president of the political party particularly during the earlier period, it is doubtful as to whether the land and buildings in question were properly valued and the relevant procedures were followed by the concerned Ministry and the Land Registrar.
It is also doubtful whether the allocation of state land to the political party was in keeping with the land development objectives of the Third Republic ushered by a new Constitution providing for a multiparty democracy.

Key recommendation 8.
The Ministry of Land and Housing should carry out an exercise using its expertise in the areas of land, buildings and physical developments in Seychelles to ascertain; (a) whether the valuations used for the purpose of transfer of land parcels to the political party were done professionally and in an unbiased manner; (b) where there were no valuations, how the land (and buildings) were priced for transfer/exchange; and (c) whether the political party’s assertion that it contributed towards the construction of ICCS was correct and based on facts and figures.
9.

The Land Registrar should carry out an exercise, through a review of its historical records, to ascertain as to whether proper approval was obtained from the relevant authorities for the exemption of registration fees and stamp duty in the cases where the relevant documents were stamped ‘free’, denoting non collection of revenue.
3 Report of Auditor General 1.1 Part 1: Background Information Introduction In 1993, at the dawn of the Third Republic, the Government of Seychelles (Government) transitioned from a one party state to a multiparty system of governance1.

At the time, a delinking process took place to separate the SPPF (now United Seychelles), which was at that time the ruling political party from the government.

1.2 This delinking process involved the creation of a committee chaired by the Director of Lands at that time.
This committee was tasked to carefully look at the propositions made by SPPF for the purchase or lease of various premises and sites for its offices2.

Through review of correspondences in MHILT land files, Audit noted that this committee did not have the final say on the requests made.

Their decision was vetted by higher authority namely the Minister for Land and the President at that time, both of them were also Executive Members of the political party and their decision was final.
1.3 Against this background, in 1996, the first batch of 21 parcels in 15 districts were transferred from Government to the political party.

In 1997, as new electoral districts such as Les Mamelles, Roche Caiman and Au Cap were created the political party made a further request to Government for state land to set up their offices3.

Consequently, an additional 25 parcels of land of were transferred from 1997 to 2017.
1.4 In all, a total of 46 parcels were transferred from the Government to the political party from 1996 to 2017 on Mahe, Praslin and La Digue.

These parcels covered more than 69,000 m² and amounted to total transactional value of SCR 5.7 million as indicated in transfer documents.

However, the true value of majority of these parcels could not be established in the absence of evaluation reports.

Refer to Appendix 7 for the relevant details of the 46 parcels, their consideration price, size, etc.
1 http://nationalassembly.sc/index.php/about-us-2/about-us/ 2 Memo of 2/3/93 from Mr Gerald Pragassen (Director of Lands) ; Ref LAU/G/203; in file V8051.

Audit did not find any other details of the Committee such as its mandate, objective, scope of responsibility, who formed the committee and when it was formed.

The members are also unknown to Audit given that they were identified as Ms S Mellie, G.Esparon and P.Adrienne in the MEMO.
3 Memo of 6/02/1997 from Mr R F Change Tave (Director General ) to Mr J Chang Tave ( Director Physical Planning); In file V8051 4 Report of Auditor General 1.5 At the time of finalizing this report (10.01.2021), the political party had transferred 18 parcels of land to the Government as detailed in Appendix 2.
Sixteen (16) of these parcels could be traced to the original 46 parcels that the political party obtained from Government while the other two parcels4 had been obtained by the political party privately and transferred to Government at a price.

Part 2: Audit Scope and Methodology 2.1.

The audit covered the period 1993 to July 2020, during which period, the Government and the political party were engaged in various land related negotiations and transactions.

2.2.
2.2.

Entry meetings were held with high officials of the Ministry of Habitat, Infrastructure and Land Transport (MHILT) and Registrar General (Land Registrar) being the main source of information for the Audit.

Meetings were also held with high officials from Ministry of Finance Trade and Economic Planning (MoFTEP), the Department of Community Development and the Ramani and Company to seek further information related to the Audit.
The United Seychelles political party (US) was also contacted to seek relevant information, which was primarily through email and telephone correspondences.

2.3.

During the course of audit execution, various documents, such as, land files, green sheets (indicating transfer of land parcel), index cards, transfer documents and payment vouchers were reviewed at Registrar, MHILT and MoFTEP.

2.4.
2.4.

Audit concluded its field work in July 2020, following which, an exit meeting was held on the 14 December 2020 with the Minister and high officials from MHILT to discuss the draft report prior to finalization.

Thereafter, a response was received from the Ministry on 12 January 2021.

A meeting was also held with three high officials of the United Seychelles Political party on 06 January 2021 to seek further information and clarifications on related matters.

Objective of the audit 2.5.


The objectives of the audit as per the FPAC’s request were;  to identify land deals between the state and the political party and to verify that the amounts agreed in these deals were in line with market prices during the periods in question;  to identify if the state did indeed receive whatever amounts agreed or signed as per the deals made; and 4 T3525 and V9315 5  to identify any abnormalities that could have had an impact on Government finances as a result of such deals.
Report of Auditor General 6 Report of Auditor General Part 3: Detailed Audit Findings and Comments Not all land obtained were used to build the political party offices 3.1.

From the correspondence examined, it was noted that during the delinking process 46 parcels of state land were being transferred to the political party so that they can set up their offices.
However, through review of documents and site visits conducted, Audit noted that only half (n=23) of these parcels were used by the political party to set up its offices.

3.2.

Of the remaining 23 parcels, eleven (11) had been returned to the Government as discussed elsewhere in this report.

Four (4) parcels have been sold to private entities and eight (8) still remains under the ownership of the party as indicated in Table 1.
A more detailed description of these parcels and their modifications from time to time under the political party are illustrated in Appendix 7.
Table 1: Status of the 46 land parcels Description Used to set up the political party offices No of parcels 23 Parcels used for other purposes by the party or they remain vacant Return/exchange with Government 8 11 Sold to private entity Total 4 46 Parcel Numbers H7445,J1770,J1808,J2939,J2941,LD704,PR1521, PR2392,S40145,V49086,V7144,V7145,V9312,V9316 ,V9317,V10185,V9309,V80137,V8051,V8337,V879 88,V19499,C2431.
LD622,PR2350,V70219,V8336,V7267,S3421, S4296, LD1097 S6690,B827,H4689,LD702, V10270,V12216,V8911,T1713,C2432,C2782 LD730.
B499,B500,B502,LD1103 Source: OAG review of land files, Green sheet and site visits 5 S4014 contained the SPPF office at Anse Aux Pins was transferred to Government in 2015 6 V4908 use to house the SPPF Museum 7 V8013 houses the Maison du Peuple ( the political party head office) 8 V8798 contained the SPPF office at Plaisance was transferred to Government in 2015 9 Part of V7021 (as V12256) has been transferred to Government in 2015.

7 Report of Auditor General 3.3.


Audit also noted that in certain districts such as La Digue, the political party was given more than one parcel of land.

The political party used one parcel (i.e.

LD704) to set up its office and the other parcels were used for other purposes as illustrated in Table 2.

Table 2: Use of land parcels on La Digue Parcel Number LD 622 LD 702 Description Houses an entertainment center Returned to Government in 2002.
The land deal involved the transfer of LD 1103 and LD 1097 and an exchange of R135,000 LD 704 Houses the La Digue Parti Lepep Office LD 730 Contains the SPA Departure Terminal and kiosk.

LD 730 was transferred to SPA in August 2020.

LD 1097 LD1103 Land was used at one point as a children’s playground Houses a casino which was sold to a private entity in 2018 Source: MHILT report, transfer document 3.4.
In two instances, the political party offices were also set up on state land despite it owned land in those districts.

This was the case for Takamaka where the political party office is located on parcel T3727 rather than parcel T1713, which was transferred to the political party in 1996 and returned to Government in 2018.The parcel T3727 also contains the clinic and District Administration office as shown in Figure 1.

At Mt.
At Mt.

Fleuri, the political party office was not on V7021 but in an office on V19499 before the parcel was transferred to the political party in 2015.

8 Report of Auditor General Figure 1: Location of the political party office at Takamaka T1713 transferred to SPPF in 1996 returned to Government in 2018 DA’s office Parti Lepep office Takamaka Clinic office Source: MHILT WebGIS and OAG site visit 3.6.

3.5.
3.5.

Comments from the United Seychelles political party; As indicated the initial plan was to set up political party offices in all districts to reinforce our party presence given the delinking process.

However, there was still funds remaining on the account (i.e “Statement of account of properties transfer by the Government to SPPF and the balance of indebtedness by the State to the SPPF”), land was acquired and developed that allowed us to gain some funds to run the party.
In regards to Takamaka, there was an agreement /MOU between the party and the Department of community development that we use the office on T3727 whilst they use the building on T1713 for the daycare as this was safer.

Given that the property on T3727 was not ideal for a daycare as it borders a ravine.

Therefore, the agreement was that they use the daycare until they were ready to set up their daycare elsewhere.

For Mt.
For Mt.

Fleuri we leased the office on V19499 with Property Management Company (PMC) before we were transferred the property.

3.7.

Audit response: The Memorandum of Understanding between the political party and the Ministry of Local Government dated 15th November 2017 was provided to 9 Report of Auditor General Audit by the political party on the 11th January 2021, a copy of the same is attached in Appendix 5.

Land valuation reports not sighted for the majority of land transferred 3.8.
Market value according to the MHILT refers to the amount that one person is willing to pay for a property10.

Usually for state land, a land valuation will be conducted by a competent person at the Lands Department.

They will subsequently provide a land valuation report with an estimated value of the property.

This value will then be used to compute the stamp duty and other charges on the property during their transfer11.

3.9.
3.9.

As mentioned before the total value of the 46 parcels of land transferred from the Government to the political party amounted to more than SCR5.7 million.

In this respect, Audit could review only ten (10) land valuation reports which total SCR 2,956,271 while there were no valuation reports for the remaining 36 parcels, of which one (B502) was transferred at SCR1 and the highest at SCR1.5 million (V7267).

3.10.
3.10.

Audit also noted the following in respect of the ten land valuation reports sighted:  Seven (7) parcels12 were transferred to the political party as per their valued amount;  V19499 and building thereon was valued at SCR 2,549,381 and was exchanged for V12256 plus SCR250,000.
V12256 was valued at SCR2,308,250;  LD622 was valued at SCR24, 000 (25 October 1995) but was transferred for SCR59,000;  T1713 was valued twice and was transferred at SCR 45,000, which was lower than its valuation report of SR200,000.

However, the parcel was transferred back to Government in 2019 at the same consideration price of SCR 45,000.

3.11.
3.11.

Audit recommends that MHILT and other entities dealing with state land and land matters should, where relevant, obtain land valuation reports and retain them for future reference.

3.12.

Comments from MHILT: The adopted practice in regards to property valuation is that upon carrying out a valuation, the Department Head seeks approval of the sitting Minister for his endorsement.
This is where figure proposed may be 10 Minutes meeting with MHILT official on 23/01/2020 11 Process for Land transfer (MHILT Website http://www.luh.gov.sc/) 12 J1 808,J2939,J2941,LD702,LD704,LD730,PR2350 10 Report of Auditor General approved or changed.

The Minister would have the final say to the figures proposed.

3.13.

Comments from the United Seychelles political party: All the land valuation was done by the lands department.

Lack of evidence in support of the payment of considerations 3.14.
Through a review of the documents provided, Audit sighted only the payment of SCR 250,000 through receipt number B89835 on 6 November 2015, for the transfer of V19499 to the political party in 2015.

This transaction involved the above stated sum and the exchange of V12256 at Mt Fleuri.

3.15.

Regarding the settlement of considerations in respect of the remaining 45 parcels, Audit did not find documentary evidence of the payments made by the political party.
However, through review of MHILT land files (e.g.

LAU/M/23/93, LAU/H/203/2008), Audit sighted a statement of account entitled “Ministry of Land Use Habitat, SPPF Account- Land Transaction” dated 2 February 2006, which states “Statement of account of properties transfer by the Government to SPPF and the balance of indebtedness by the State to the SPPF”.

A copy of this document is seen at Appendix 4.

3.16.
3.16.

The statement of account makes reference to a MHILT land file LAU/G/ 203, which according to the statement provides relevant details relating to this SPPF account.

Audit could not obtain this file for verification as according to MHILT officials13 , the same had gone missing.

3.17.
3.17.

The statement of account revealed that the SPPF introduced more than SCR16.5 million of funds into the construction of the International Conference Centre (ICCS) as per the Audit report from Ramani & Company dated 23rd November 1995.

Audit could not obtain a copy of the said audit report or any other document to establish that indeed Government owed to the political party towards its funding the construction of ICCS.

3.18.
3.18.

The statement of account also revealed that Government spent more than SCR2.9 million on the political party offices which was referred to as “SPPF branches”.

The Government also paid an interim refund of some SCR 6.1 million to the political party, which was offset against the SCR16.5 million debt thus leaving a balance of some SCR7.5 million.

13 Minutes Meeting with MHILT official 23/01/2020 11 Report of Auditor General 3.19.
Of the 39 parcels of land referred to in the statement, Audit could trace only 36 among the 46 parcels that Government had transferred to the political party.

The value stated on the statement of account in respect of 36 parcels were as per the consideration price on their respective transfer documents.

However, we noted that S4296 was stated twice on the statement (line 16 and 33), an initial SCR 150,000 and then a deduction of SCR 100,000 made in respect of the same parcel.

3.20.
3.20.

Audit noted in respect of the three remaining parcels (39-36), which could not be traced to the original 46 parcels from the statement that: (a) one (V10072) was only formed after the amalgamation of eight 14 parcels of which the latter formed part of the original 46 parcels; and (b) the other two parcels (V1915 and S1905) were only owned by Government.

3.21.
3.21.

The statement further reveals that Government transferred these (36) parcels at a total consideration of SCR5.7 million to the political party to partly offset the debt that it owed the political party (SCR7.5 million).

The statement reveals an amount of SCR2.2 million being “Amount paid to SPPF on account”.
This resulted in SPPF owing Government, as stated on the statement “Amount owed by SPPF to Government is SCR460,423.90 based on the information on file as of 2nd February 2006.” However, three parcels, i.e.

LD1097, LD1103, V19499, which were involved in land transactions between the two parties were omitted on the statement.

3.22.

Audit could not obtain any evidence to substantiate the payments made by the Government nor the amount contributed by the political party towards the construction of ICCS.
3.23.

Comments from The United Seychelles political party: We do not have in our possession documents that proves that the ICCS was funded by the party because the former treasurer Mr Jumeau was the person in charge of the project.

He was the person who sought funding from various countries for the construction of the ICCS.

This was from various sister political party such as China, North Korea and India.
He however, kept all of documents for himself, in his office and since his death these documents may be in the possession of his family.

It was also his company, MEJ that performed all the electrical work in the ICCS.

Despite not having the relevant documentation we still remember the events that took place.

ICCS was a vision of the party, to build a place where international conferences and other events could be held.
It was different to the building of the Maison du Peuple, in that the Maison du Peuple involved extensive volunteer work by the 14 V10072 is an amalgamation of V7144, V7145,V9309,V9312,V9316,V9317,V10185 and V9314.

V9314 was obtained privately.

12 Report of Auditor General people of Seychelles therefore it was transferred/sold to the party from the Government.

The ICCS and Maison du Peuple are indeed two building separated by a twin wall and gate.

Maison du Peuple was built before the ICCS.

3.24.


Comments from Mr Ramani (Ramani & Company): Though my services were rendered to the then SPPF for quantification of funds introduced by SPPF for the construction of the International Conference Centre, I could not produce you with any document on which I relied upon in drawing such a quantification.

This is due to the time lag between now and the date of my report ( 23rd November 1995, roughly 25 years).
Non- payment of stamp duty and registration fees 3.25.

For the registration of the transfer of land, a stamp duty and registration fee is applicable.

From 1996 to 2017, the rate of Stamp duty varied from 5 to 10 percent of the value of the property.

This is according to various amendments15 made to the Stamp duty Act and Regulations over the years.

According to these, stamp duty is payable by the transferee unless otherwise stipulated in the instrument16.

3.26.
3.26.

Furthermore, according to the Land Registration Act and its amendments17 a registration fee of either SCR 25 or R100 is also applicable for each parcel transferred and unpaid fees or expenses incurred constitute a debt due to the Government18.

Payment of these fees are made at the Registrar and confirmed through stamping on the transfer document.

3.27.
3.27.

However, according to Section 47 of the Stamp duty Act, the Minister may by order, exempt any instrument or class of instrument from any stamp duty or portion thereof of chargeable under this Act or emit such duty or any portion thereof where as exemption is granted.

A stamp of exemption is also placed on the transfer document when an exemption has been provided.

3.28.
3.28.

Audit reviewed the transfer documents of the aforementioned 46 parcels of land from Government to the political party and noted that:  for 15 parcels, no registration fees were paid, of which exemption was authorized under the Act, only in two cases.

for 26 parcels, no stamp duty was paid, of which exemption was authorized under the Act, only in twelve cases , as illustrated in Table 3.

 15 S.I.

96 OF 1995 and S.I.

3 OF 2006 16 Stamp Duty Act 17 S.I.

104 OF 1992, S.I.
104 OF 1992, S.I.

33 OF 2011 18 Part 102 of the Land Registration Act.

13 Report of Auditor General 3.29.

For two (2) parcels, C2431 and V9309, it was written on their Transfer document that the Republic will be responsible for all stamping and registration of this transfer.

Number Description Table 3: Stamp Duty 10 2 14 Stamped with proof that exemption had been granted.

Stated that the Republic will pay all stamp duty.

For the transfer of V9309, this was followed up with an exemption stamp.
The transfer of C2431did not have an exemption stamp.

No proof that exemption was provided.

Source: OAG review of transfer document 3.30.

Comments from MHILT: The Ministry is of the view that matters relating to stamp duty and registration fees should be addressed with the Registrar General since it does not have any control on this subject or department.

Land transfers from the political party to Government 3.31.
From 2002 to 2020, particularly since 2015, through various transactions, 18 parcels of land were transferred from the political party to Government and one public entity, namely, Seychelles Ports Authority (SPA), as illustrated in Appendix 2.

3.32.

Of these 18 parcels, 16 parcels could be traced to the 46 parcels that the political party had initially received from Government.
These parcels, when returned to Government, were either in the original state or they had been modified through subdivision and/or amalgamations, as illustrated in Table 4.

Two parcels, i.e.

T3525 and V9315, included in the transfers to Government were privately purchased by the political party before transferring.
Table 4: Parcels transferred to Government Amount Description 12 Original parcels 4 2 Modified parcels Parcels bought privately Parcel Numbers LD702,V10270,S4014,V8798,B827,H4689,S6690, V12216,V8911,T1713,C2431,LD730 C9661, C9662, C9663,V12256 T3525, V9315 Source: OAG review of Transfer documents 14 Report of Auditor General 3.33.

These 18 parcels covered a total land area of 38,134 m².

The consideration price of 15 of these parcels (some containing structures) amounted to some SCR 25 million.
Two of the remaining three parcels, V9315and C2431, were involved in an exchange of land of which the values could not be ascertained in the absence of valuation reports.

The third one, V12256, was exchanged for V19499, which is a subdivision of V7021, and for a sum of SCR 250,000.

Land transferred at lower value than original consideration 3.34.

In 1997, C2782 at Anse Royale was transferred from Government to the political party for SCR60, 000.
This parcel was subdivided into three parts; C9661, C9662 and C9663.

In 2017, these parcels were returned to the Government for SCR1.

While the reason for this SCR1 transfer is not clear to Audit, the land valuation reports were not available for inspection.

Comments from The United Seychelles political party: C9661, C9662 and C9663 of parent parcel C2782 was transferred to the State as a goodwill gesture on the part of the President following discussion with the Party.
Please note that the only early entry was provided to the State for the construction of the Market and in attendance of a possible exchange for C7878.

3.35.

Audit Response: The political party provided an early entry letter which makes reference to the exchange of parcel C7878 (See Appendix 6), which could not be located on the MHILT web GIS.

Land transferred at the original consideration 3.36.
Eight (8) 19 parcels were returned to the Government at the same consideration price that they were initially transferred to the political party.

More details are as follows:  LD 702 was transferred to the political party in 1996 for SCR35, 000.

In 2002, it was returned to Government for the same price.

According to correspondence in file, Government did not pay the political party SCR35, 000 for the return of LD 702.

The sum was credited on the transfer of LD 1103 and LD1097 in 2005.
According to the transfer document dated 18th May 2005, the two parcels were transferred to the political party for a consideration price of SCR 100,000.

Currently LD 1103 houses a casino and in 2018 the political party sold the parcel privately for SCR 8.0m, while LD1097 is still held by the political party.
19 LD 702, B827, H4689, S6690, V10270, V12216, V8911 and T1713 15 Report of Auditor General Figure 2: Movement of parcels LD 702, LD 1103 and LD 1097 Source: OAG review of transfer document   In 2018, five parcels B827, H4689, S6690, V10270 and V12216 were returned to the Government at the same price that they were initially transferred through a bulk purchase.

The Government initiated this deal and the payment of R460, 000 was made to the political party.
The parcels were returned vacant and undeveloped.

In 2019, two parcels T1713 and V8911 were also transferred back to the Government at the same price that they were initially transferred for a total sum of SCR 345,000.

For this transaction, no payment was made by the Government to the political party.
Instead, the amount (SCR 345,000) was used to partly offset a debt on rental arrears that the political party owed Government in respect of the renting of Flat No 3 at CBS building at Anse Royale, discussed elsewhere in this report.

Purchase of land by Government at higher value than initial considerations 3.37.

Three parcels, V8798, S4014 and LD730, were transferred at higher value than when they were initially transferred to the political party as discussed below.
16 Report of Auditor General LD730  LD 730 was transferred to the political party for SCR 60,000 in 1996.

In 2020, the property with some structures thereon was transferred to the Seychelles Ports Authority (SPA) for SCR4.0 million.

The SPA made the relevant payment on 08 November 2019, following which the transfer document was signed on 17 August 2020.

 The SPPF leased the property in 2001 for 10 years to La Digue Development Fund (LDF) for SCR25,000 per year.
In 2007, according to a newspaper article the kiosk and the arrival terminal on the LD 730 was built through a partnership between the Government, SPA and the LDF20 .

From 1st May 2012, the political party leased the property for R112,125 per year to SPA.

This was later amended, and as of November 2013 the rent increased to SCR1.4 million per year until the SPA purchased the property in 2019.
V8798 and S4014  V8798 and S4014 at Plaisance and Anse Aux Pins respectively were parcels that the political party had obtained from the Government in 1996.

These parcels housed the political party offices.

 MHILT started discussion with the political party following a request from the then Ministry of Community Development and Sports Department (MCDS) in 2013, to purchase these two properties (land and buildings thereon).

They were to be used as community centers for these districts.
Consequently, two land valuation reports were conducted in 2013 by the Lands Department valuing V8798 at SCR 8,203,000 and S4014 at SCR 6,619,00021 both totaling SR 14,822,000.

 We also noted that a total sum of SCR 15,033,790 was paid to the political party through three payment vouchers22.

This was an excess of SCR211,790 over the valuation of SR14,822,000.

Further, from the transfer documents, we noted that V8798 was transferred for SCR 8,293,000, which is SCR 90,000 higher than its valued amount.
20 Nation Newspaper Article 06/06/2007( La Digue gets new passenger terminal) 21 Report of Land Evaluation Report dated 5th October 2013.
22 PV; 025P135562, 025P143799 and 025P151808 17 Report of Auditor General Table 5: Movement of V8798 and S4014 Parcel V8798 S4014 Total Initial transfer Government to SPPF in 1996 (SCR) Land valuation Report in 2013 Actual Amount paid to SPPF in 2015 140,000 70,000 210,000 8,203,000 6,619,000 14,822,000 15,033,790.68 Source: Transfer Documents, Financial documents at MoFTEP, Land valuation reports 3.38.
Through review of MHILT land files we also noted that Government and the political party agreed on a payment plan for the return of parcels V8798 and S4041 whereby in addition to the transfer of these two parcels the Government also agreed for;  A 5 percent interest on reducing balance following the initial SCR 4 million payment on these transfers;  To provide the political party with two other plots of land at Plaisance and Anse Aux Pins at market value to replace V8798 and S4014, for them to build their offices.
3.39.

Through review of the minutes of a meeting in April 201624 between MHILT and the political party, Audit noted that the commitment to provide the two replacement parcels to the political party was being entertained and a few parcels were assessed and proposed to them.

3.40.

Audit, however, notes that the reason that MCDS requested for the acquisition of these two parcels was that there was a scarcity of land in these two districts.
Therefore, Audit could not find the justification for Government to consider providing replacement parcels to the political party in the same districts.

3.41.

Comments from The United Seychelles political party: It was the plan of the party that given adequate amount of land all political party offices would have a similar structure.

Therefore, in the case of Plaisance and Anse Aux Pins there were sufficient space for this to happen.
These two parcels were purchased by the Government at Market price, when these parcels was transferred to us there was no building on these properties, it was vacant land and we effected the required construction and development.

There was a payment plan agreed for the purchase of these two parcels as indicated.

Till date we have yet to obtain 24 Minutes Meeting MLUH and Parti Lepep on 7th April 2016.
18 Report of Auditor General the two replacement parcels despite various communication with the Ministry of Land.

We were proposed a parcel at Plaisance and were looking into another at Anse Aux Pins but no transfer or agreement has been agreed upon till date.

Land remained vacant 3.42.


For the parcels, B827, H4689, S6690, V10270 and V12216, which were transferred from the political party to Government in 2018 (through the bulk purchase), it was noted during site visits in May 2020 that all parcels had remained vacant and undeveloped.

They had been vacant for more than 10 years, as illustrated in Table 6.
Table 6: Number of year parcels were vacant Parcel B827 H4689 V10270 V12216 Area 1,311 1,516 602 852 transfer Year State to SPPF 1996 1996 2004 2008 transfer Year SPPF to State 2018 2018 2018 2018 Number of years vacant 22 22 14 10 Source: OAG review of transfer documents 3.43.

During site visits, we also observed two other parcels, S3421 and S4296, still under the ownership of the political party are in the same state as above.

S3421 at cascade houses a dilapidated building, invaded with shrubs.
Parcel S4296 at Pte Larue is also vacant and filled with shrubs.

3.44.

Comments from The United Seychelles political party: We have plans to redevelop S3421 at Cascade, funding permitted.

Previously it was used as a daycare center but is was constructed a while back with old/ancient building material.

For H4296 we are in discussion with SCAA for the property as they are seeking parcels in that vicinity to implement the airport redevelopment project.
Therefore, for the moment that parcel is still under discussion.

3.45.

Comments from MHILT: It is important to articulate that it is more difficult for Government to call back transactions it did with a second party especially when an agreement has been signed and registered.

Registered freehold transfers can be looked at as ‘fait accompli’ and should the Government wish the properties it sold back, then is evident that this has to go through a mandatory negotiation process.
It is known for negotiations to have been ongoing with the political party for the purchase of the properties sold to them by Government.

While on this matter, it is opportune to state that Government is not obliged to request for 19 Report of Auditor General the political party to transfer or sell freehold properties the party purchased privately.

Purchase of privately owned land by Government 3.46.
Audit noted that the party had bought four25 parcels of land privately, and two (T1229, V9315) of which have been modified and transferred to Government, as illustrated in Appendix 3.

Transfer of V9315 3.47.

Land records shows that in 1999, Seychelles Housing Development Company (SHDC) transferred V5737 to one Mr. X for SCR15, 000.

The parcel was subdivided into V9315 and V9314.

In 2003, for SCR 200,000, he transferred these parcels to SPPF.
The SPPF kept V9314 and transferred parcel V9315 to Government in exchange for V9309.

Audit did not sight the land valuation reports of these parcels to ascertain that the transfer/exchange was based on a proper assessment.

3.48.

Government then amalgamated V9315 with three other parcels and the property became V10071, which was sold to one Mr.Y.

The parcel V9314, on the other hand, was amalgamated with several other parcels obtained from Government to form V10072, as illustrated in Figure 3.

3.49.
3.49.

V10071 and V10072 annexed to each other.

V10072 currently houses the SPPF office at Mt Buxton.

25 T1229, V9314, V9315 and V5487 20 Figure 3: Movement of parcels to form V10072 Report of Auditor General Source: OAG compilation of information from transfer documents Transfer of parcel T3525, a subdivision of T1229 3.50.

According to transfer documents, T1229 (31,405 m²) at Baie Lazare was transferred to the political party for SCR1 from one HDC Ltd company in 1999.

3.51.
3.51.

The parcel T1229 was initially subdivided into T3525 and T3526, of which T3526 remained under the ownership of the party, which was further subdivided into T3822 and T3823, as illustrated in Figure 4.

The parcel T3525 was transferred for SCR5 million to Government in 2010.

In the absence of a land valuation report, Audit could not ascertain if the consideration price paid by Government was based on a proper assessment.
The parcel currently houses the Baie Lazare District Administration Offices, Community Center and Seychelles Public Transport Corporation (SPTC) bus depot.

21 Figure 4: Movement of parcels of T1229 Report of Auditor General Source: OAG compilation of information from transfer documents 3.52.

Comments from The United Seychelles political party: T1229 was transferred to the SPPF as a contribution to the Party as a personal and friendly gesture to Mr. Rene and in support of the Party.
Matters relating to leasing of land 3.53.

According to the records of MHILT, the political party leased a total of four parcels of land since 2013 and one property since 2007, namely Flat 3 of the CBS building at Anse Royale with the Government.

The leased parcels were V8543, V10104, V18998 and V18999.
Of the four, the lease on parcels V10104, V18998 and V18999 were transferred to STC in 2018/19, which was examined in detail through an audit report entitled “Special Audit of lease and purchase of land and building by Seychelles Trading Company (STC) from Parti Lepep” published in April 2019.

3.54.

In view of the above, the findings below relate to the lease of V8435 and Flat 3 of CBS building, Anse Royale.

Parcel V8543 3.55.
Parcel V8543 3.55.

As of 4 July 2013, Government leased V8543 to Sun Press Printing Ltd for 30 years.

Sun Press Printing Ltd is a company that was registered in November 2012 and Parti Lepep had 99 percent shares in the company.

3.56.

According to the lease agreement, rent on V8543 was at a rate of SCR49,890 per annum payable half yearly in advance.
The company was also provided with an 18 months26 grace period on this rental payment and 24 months period to complete 26 Lease agreement page 1 22 Report of Auditor General a development on the parcel27.

Audit could not ascertain if the development was undertaken and completed by the Company during the specified period.

3.57.
3.57.

Section 12 (a) of the lease agreement between Sun Press Printing Ltd and the Government states that “the any part thereof shall at any time be in arears and unpaid for more than one (1) calender month after the same shall have become due and payable (whether formally or legally demanded or not) and shall not be paid within one (1) week after the same shall have been demanded by written notice requiring payment served upon the Lessee by an usher of the court…” 3.58.
According to the Statement of Account at MoFTEP, between the periods November 2014 to November 2017 (3 years) the company made only irregular payments towards the rental.

For that period, seven rental payments of SCR 24,945 per month amounted to SCR 174,615 but the company only cleared the first two payments of SCR49,890 in April and October 2015.

This resulted in the accumulation of rental arrears to SCR124,725.

3.59.
3.59.

Audit observed that MoFTEP sent written notices to the Company in 2016 and 2017 but no payment was made and no action was taken by Government to prevent the accumulation of rental arears as per lease agreement.

It was only after written notice in November 2017 that the party cleared the entire debt of SCR 124,725.

3.60.

On 01 August 2014, following approval from Government the company sub-leased V8543 to National Information Services Agency (NISA) at SCR 63, 654 per month.
Audit noted that the lease was still within the 18 month grace period.

The lease charged to NISA was higher compared to what the company was leasing the parcel from the Government, which was at SCR 4,157.50 per month.

3.61.

Comments from MHILT: Regrettably, it is not uncommon during the past years for GOS not to action on specific cause of lease agreements with either its tenant’s or lessees.

Unfortunately, we find that in respect to V8543 this is no exception.
Indeed the Lease and Debtor’s Committee set up in the Ministry last year has, as part of its mandate to assess and make recommendations along these lines, to the Minister.

Truth to say, right now defaulters are many.

3.62.

It is important to note that GOS leased parcel V8543 as bare land with no structures.

The rate for lease land per square meters was R30/-that is, similar to rates used for other leased parcels to other clients.
The 30 year lease 27 Section 11 of the lease agreement 23 Report of Auditor General agreement between GOS and Sun Press makes provision for the Lessee to be sub- leased the parcel albeit with the permission of the Lessor (GOS).

We note that the provision of the lease agreement was followed by Sun Press.

However, when Sun Press decided to sub-lease the parcel, it already contained a structure which the SPPF claimed to have erected on the land.
Likewise, one cannot expect that the lease payment would be similar in terms of figures (rent) to that of the Head lease from Government.

In any case, new figures for sublease is based agreements between two parties and would normally have nothing to do with the lessor, in this case GOS.

Unfortunately there was no provision in the lease agreement to prohibit the Lessee to apply with the Lessor to sub-lease the land within the grace period of 18 months.

Clause (11) of the lease agreement is clear on this.
3.63.

Comments from The United Seychelles political party: We have already cleared this debt and are in advance payment with MHILT.

Sun Press Printing ltd is no longer in operation but is yet to be stricken off the registry.

For now the party is taking responsibility of the property/ contract even though it is still between MHILT and Sun Press Printing Ltd.

Nonetheless, there was a structure when NISA entered the property.
We have offered to sell the property to NISA but they have yet to get back to us.

3.64.

Audit response: Review of statement of account from MHILT in respect to rental of V8543 received on the 11 January 2021 indicate that the political party is up to date with its lease payment on the property and the next payment is due in May 2021.

Arrears on rental payment on Flat No.3 at CBS building, Anse Royale 3.65.
As of 1 March 2007, Government leased Flat 3 of the CBS building, Anse Royale at a rate of SCR 6,500 per month for a period of two years to the political party.

Despite there is no evidence that the lease agreement was renewed, the flat is still being leased to the political party in 2019.

3.66.
3.66.

Section 6 of the lease agreement states that in default of two months and such remaining unpaid eight days after notice in writing from the lessor demanding the same, this lease shall be ipso factor forfeited and cancelled.

3.67.

According to the statement of account at MHILT from August 2012 to November 2018 (6 years and 3 months) rent was not paid on the property and it accumulated to the sum of SCR500,500.
We noted that written notice was sent to the political party in 2014 with a ’21 day’ notice.

However, this was not enforced.

In November 2018, another written notice was sent with a ‘14 day’ notice.

24 Report of Auditor General 3.68.

In November 2018, the party made a payment of SCR 78,000 to cover the rent from January to December 2018.

In December 2018, Government offered to purchase back parcel V8911 and T1713 for a total sum of SCR 345,000 to offset part of this debt.
The debt of SCR 345,000 was written-off on the Statement of Account in December 2018 but the actual lease transfer documents were signed in February 2019 and registered in September 2019 at the registrar.

3.69.

According to the statement of Account, rent was not paid again for January 2019 and the total debt accumulated to SCR 84,000.

Thereafter, however, consistent monthly rental payment were made from February to July 2019.
Yet the previous debt of SR84,000 (R500,500-R345,000-R78,000=R77,500 + January rent R6,500) still remained in arrears.

A letter dated 12th August 2019 from the MHILT to the political party, proposed a repayment plan of SCR 13,000 to clear this or face legal action.

Of the SCR13, 000, SCR 6,500 will go towards the month’s rent and SCR 6,500 to clear the rental arrears.

The political party abided to this payment plan and as at January 2020 their debt stood at SCR 58,000.

3.70.
3.70.

Comments from The United Seychelles political party: We are renting out the flat only at the property.

We have cleared this debt with the MHILT.

3.71.

Audit response: Review of a statement of account from MHILT (received on 11 January 2021) indicate that the debt has been fully cleared and the tenant is current with rental payments as of January 2021.
25 Report of Auditor General Appendices Appendix 1: Glossary of Terms State land Parcel Refers to all land belonging to or in the possession of the Republic or which may be hereafter acquired by the Republic; and, for the purposes of this Act, also includes all land of which the Curator of Vacant Estates has possession, or has been sent into possession28; Refers to an area of land (a) separately delineated on the registry map; or (b) separately shown and identified by the number on a demarcation map within the meaning of Adjudication of Title Decree29.
Political Party Refers to the political party known as United Seychelles, Parti Lepep SPPF and SPUP Subdivision Refers to the separation of a parcel of land into two or more parts.

Amalgamation Refers to the joining of two or more parcels of land to form a new parcel of land.

Government Refers to the government of Seychelles.

Consideration Refers to price/consideration/sum of money as indicated in relevant land transfer documents.
Valuation Bulk Buy Refers to a certificate of valuation provided by a qualified professional or body.

Refers to a group of parcels transferred together for a set consideration price.
28 State Land and River Reserves Act, 29 State Land and River Reserves Act, 26 Report of Auditor General Appendix 2: Land transfers from political party to Government No Group Parcel Area(m²) District Date Amount (SCR) Remarks 1 LD702 870 La Digue 20/12/2002 35,000 No payment / Returne d at lower value Returne d at Market value Transfer s made through land exchang e sighted Correspondence in land file indicate sum was credited to the transfer of LD1103 and LD1097.
90,000 Bulk Buy 50,000 150,000 130,000 40,000 45,000 300,000 through PV 025P18147 dated 10th April 2018.
Sum of R345,000 used to offset debt 03/04/2004 Roche Caiman Les Mamelles 03/04/2018 03/04/2018 Au Cap 03/04/2018 Glacis 03/04/2018 Grand Anse Mahe Takamaka Bel Air 28/02/2019 28/02/2019 Anse Royale 04/12/2017 1 V 10270 602 V12216 S6690 H4689 B827 T1713 V8911 C9661 C9662 C9663 852 1,526 1,516 1,311 1,561 1,340 86 831 72 S4014 2,309 V8798 1,684 Anse Aux Pins Plaisance 21/08/2015 6,619,000 Payment done 21/08/2015 8,293,000 through PVs 025P135562, 025P143799 and 025P151808 LD730 988 La Digue 17/08/2020 4,000,000 Bank transfer on V12256 1,319 Mt Fleuri 10/12/2015 Transfer of V19499 8th November 2019 and transfer document signed 17th August 2020.
27 Report of Auditor General C2432 1188 Anse Boileau 22/06/2017 V9315 141 Mt Buxton 24/06/2003 Exchange for C2431 7,000 plus transfer of V9309 16 17 Parcels political party obtaine d from private 18 T3525 19,938 Baie Lazare 29/10/2010 5,000,000 No payment records sighted Total 38,134 24,752,000 Source: OAG review of transfer documents from Registrar 30 30 Except for LD730 and B827 of which the details were obtained from MHILT and United Seychelles political party respectively 28 Report of Auditor General No Parcel Appendix 3: Land transfers between political party and private entities Registration fee paid (SCR) Amount (SCR) Area (m²) Location Entity Date Stamp duty Paid (SCR) From private to political party 1 2 3 4 2,040 1,609 141 31,405 V5487 V9314 V9315 T1229 St Louis Mrs A Mt Buxton Mr X 15/7/1998 11/4/2000 700,000 200,000 67,000 17,000 25 50 HDC Ltd 22/6/1999 1 17,000 25 From political to private entities (Parcels that political party initially received from Government) 1 2 8,000,000 400,000 2,000,000 100,000 LD1103 B2565 942 12,218 Mr. B Mr. C 100 100 11/4/2018 01/8/2012 Baie Lazare La Digue Anse Polite Victoria 3 V4908 183 U & S 27/4/2017 200 100 Returned following court ruling.
29 Appendix 4: SPPF Statement of Account Report of Auditor General 30 Report of Auditor General 31 Source: MHILT land file LAU/M/23/93 and LAU/H/203/2008 Appendix 5: MOU between political party and Ministry of Local Government Report of Auditor General Source: The United Seychelles political party (email 11/01/2021) 32 Report of Auditor General Appendix 6: Early entry on parcel C2782 Source: The United Seychelles political party (email 11/01/2021) 33 Appendix 7: Summary of land transactions between the Government of Seychelles and the political party No Parcel Area (m²) District Stamp Duty Registration fee Valuation (SCR) (Transferred from State to political party) Date Consideration (SCR) Subdivided Amalgamate Transferred to Government Valuation (SCR) (Transferred from political party to State) Date Consideration (SCR) Transfer to private Date Consideration (SCR) Currently owned by political party Audit remarks on current status V7021 1,464 Mt Fleuri Free Free Not sighted 29 02 1996 150,000 V12249, V12250, V12256, V12257.
V12256 (1,319m²) 2,308,250 10 12 2015 Exchange for V19499 V8336 1073 V8337 280 English River V8013 6,043 Victoria V7267 10,430 Victoria V8051 986 Beau Vallon S3421 1,429 Cascade LD702 870 LD704 366 LD730 988 La Digue J1770 882 Port Glaud Free Free Free Free Free Free Free Free Free Free B827 1,311 GrandAnse Mahe Free 13 LD622 1,192 La Digue Free/Exempted 14 PR2392 2,645 Praslin Free/Exempted Free Free Free Free Free free Free Free Free Free Free 25 25 Not sighted Not sighted 29 02 1996 *270,000 Not sighted 29 02 1996 900,000 Not sighted 29 02 1996 1,500,000 Not sighted 29 02 1996 60,000 Not sighted 29/02/1996 42,000 35,000 15,000 60,000 29 02 1996 *110,000 Not sighted 29 02 1996 35,000 LD1094 LD702 Not sighted 20 12 2002 35,000 LD730 ( Transferred to SPA) 4,400,000 (land & building) 17 08 2020 4,000,000 Not sighted 29 02 1996 40,000 B827 Not sighted 03 04 2018 40,000 24,000 23 05 1996 59,000 Not sighted 23 05 1996 135,000 15 V8798 1,684 Plaisance Free/Exempted 25 Not sighted 23 05 1996 140,000 V8798 8,203,000 21 08 2015 8,293,000 16 T1713 1,561 Takamaka Free/Exempted 25 200,000 (Land & building) 23/05/1996 45,000 T1713 Not sighted 28 02 2019 45,000 17 18 19 H4689 1,516 Glacis Free/Exempted S4014 2,309 Anse Aux Pins Free S4296 1,921 Pointe Larue Free/Exempted 20 V8911 1,340 Bel Air Free/Exempted 21 PR1521 952 Praslin Free/Exempted 22 C2782 990 Anse Royale 3,000 23 PR2350 1,232 Praslin Free/Exempted 25 Free 25 25 25 25 25 Not sighted 29 11 1996 130,000 H4689 Not sighted 03 04 2018 130,000 Not sighted 29 02 1996 70,000 S4014 6,619,000 21 08 2015 6,619,000 Not sighted 29 11 1996 150,000 S4296 Land is vacant and undeveloped.
Not sighted 29 11 1996 300,000 V8911 Not sighted 28 02 2019 300,000 Not sighted 29 11 1996 115,716 PR1521 Not sighted 05/09/1997 60,000 C9661,C9662 & C9663 C9661,C9662 & C9663 Not sighted 04 12 2017 1 54,640 23 01 1997 54,640 24 V4908 183 Victoria Free/Exempted 25 Not sighted 23/01/1997 190,000 25 26 27 28 29 30 31 V9312 V9316 V9317 V7144 V7145 V10185 76 275 104 145 1,047 1 Mt Buxton 10,500 150 Not sighted 20 12 2002 135,000 V10072 V10072 Houses the Mt Buxton Parti Lepep Office C2432 1,110 Anse Boileau 11,500.00 25 Not sighted 20 12 2002 145,000 C2432 Not sighted 22 06 2017 Exchange for C2431 Parcel was exchanged directly for C2431 in 2017.
PR2350 Houses a ground plus one mixed development and residential building.

V4908 24 04 2017 Court Case Rulling Following a court rulling in 2017 land was returned to Umarji & Son.

The party once housed the political party museum.

V12249 (91m²), V12250 (49m²), V12257 (7m²) V12256 was transferred in exchange for V19499 (with property) and SCR 250,000 .

V12256 is currently beeing leased to a private school.

V8336 Houses the English River Community Centre.


V8337 V8013 V7267 V8051 S3421 Houses the English River Parti Lepep Office.

Houses the Maison Du Peuple Parcel is located in between ICCS and Cable and Wireless office on Bois de Rose Avenue.

Houses the Beau Vallon Parti Lepep office Houses a dilapidated building behind the Cascade District Administration office.

Government amalgamted LD 702 into LD1094.

LD1094 was then subdivided into five parcels including LD1103 and LD 1097.
Both were transferred to the political party in 2005.

LD 704 Houses the La Digue Parti Lepep office Houses the SPA Passenger Terminal and kiosks.

J1770 Houses the Port Glaud Parti Lepep Office LD 622 PR2392 Land is vacant.

Transfer document not sighted at Registrar copy received from political party.

Houses an entertainement center( Discotheque) Houses the Horizon Complex a ground plus two mixed-use structure, residential appartment, offices and commercial outlet.

Houses the Plaisance Community Centre.


Parcel was transferred back higher than the valuation report.

Parcel was bought lower than the valuation report.

It was returned in 2019 to Government to partially offset a debt owed by the political party.

The parcel currently houses a day care centre.

Land is vacant and undeveloped Houses the Anse Aux Pins Community Centre Houses a pre-school.

Was transferred back to Government topartially offset a debt owed by the political party to the Government.
Houses a ground plus one office and residential building which also houses the Grande Anse Praslin Parti Lepep office C9662 houses the Anse Royale Market.

The transfer of the three parcels was transferred for SCR 1.
No Parcel Area (m²) District Stamp Duty Registration fee Valuation (SCR) (Transferred from State to political party) Date Consideration (SCR) Subdivided Amalgamate Transferred to Government Valuation (SCR) (Transferred from political party to State) Date Consideration (SCR) Transfer to private Date Consideration (SCR) Currently owned by political party Audit remarks on current status V9309 1,179 Mt Buxton Free/Exempted Free/Exempted Not sighted 24 06 2003 Exchange for V9315 plus R 58,950 V10072 B2565 B2565 01 08 2002 2,000,000 32 33 34 35 B499 B500 B502 12,184 Anse Polite 21,000 34 Anse Polite Free 36 H7445 1,399 Anse Etoile 17,000 37 S6690 1,526 Au Cap 12,000 38 39 40 41 42 43 V10270 602 Roche Caiman 6,000 J1808 J2939 J2941 274 13 77 LD 1097 1942 LD 1103 942 Bel Ombre 730 La Digue 7000 44 V12216 852 Les Mamelles 2,000 50 25 25 25 25 75 50 25 Not sighted 02 12 2003 240,000 23 01 2004 1 Not sighted 26 11 2004 200,000 Not sighted 26 11 2004 150,000 S6690 Not sighted 03 04 2018 150,000 Not Sighted 26 11 2004 90,000 V10270 Not sighted 03 04 2018 90,000 3,850 700 13,700 Not sighted Not sighted 21 02 2005 18,250 18 05 2005 100,000 Not sighted 26 11 2004 50,000 V12216 Not sighted 03 04 2018 50,000 Parcel was amalgamated with other plots to form V10072 Land was sold to private and contains a private property Houses a daycare centre belonging to the local Government Dept.
The Anse Etoile Parti Lepep office is situated on the adjacent plot (H7444).
Land is vacant and undeveloped situated next to the Au Cap District Administration office Land is vacant and undeveloped situated next to the Roche Caiman District Administration office Houses the Bel Ombre Parti Lepep office Land remains under the ownership of the Political party H7445 J1808 J2939 J2941 LD 1097 45 V19499 566 Mt Fleuri 12,500 100 2,549,381.10 10 12 2015 46 C2431 1188 Anse Boileau Free/Exempted Free/Exempted Not Sighted 22/06/2017 Parcels of land that the political party obtained from private and their movement Exchange for V12256 plus R 250,000.
Exchange for parcel C2432 15 07 1998 700,000 11 04 2000 200,000 V10072 22 06 1999 1 T3525,T3526 (T3822, T3823) 49,890 per annum 04 07 2013 11 01 2013 08 05 2014 47 48 V5487 2,040 St Louis 67,000 V9314 1,609 49 V9315 141 Mt Buxton 17,000 50 T1229 31,405 Baie Lazare 17,000 Parcels of land that the Government has leased to the political party 25 50 25 51 52 53 54 V8543 1663 Bois de Rose V10104 2441 Bois de Rose V18999 2,385 V18998 566 Bois de Rose Key * Refers to bulk buys/transfers SCR ; Seychelles Rupees Dates are as per Transfer documents received from The Registrar General Number of parcels currently owned by the political party = 27 Number of parcels that Government is leasing to the political party = 1 Number of parcels transferred to Government = 18 Number of leased parcels returned to Government = 3 Number of parcels political party transferred to Private = 3 LD1103 11 04 2018 8,000,000 Houses a Casino and entertainment centre Land is Vacant and undeveloped located between the Community centre and Health Centre.
Houses a block of flats and commercial offices including the Mt Fleuri Parti Lepep offices.
V19499 C2431 Houses the Anse Boileau Parti Lepep Office V5487 Land houses the St Louis Parti Lepep office V9315 Not sighted 24 06 2003 7,000 plus transfer of V9309 T3525 Not sighted 29 10 2010 5,000,000 T3822,T3823 Parcel amalgamated by political party to form V10072 Parcel amalgamated by Government to form V10071 Parcels T3822 and T3823 are subdivisions of T3526 and they remain under the ownership of the political party.
V10104 (STC) V18999 (STC) V18998 (STC) 22 05 2019 06 05 2019 V8543 Parcel is still being leased to Sun Press Printing Ltd a company that Parti Lepep has 99% shares.

Lease transferred to STC in 2019