2024

ANTI-CORRUPTION COMMISSION OF SIERRA LEONE

An independent institution established for the prevention, investigation, prosecution and punishment of corruption, corrupt practices and to provide for other related matters. 

Contact us on: +23278832131 or info@anticorruption.gov.sl
Address:  Integrity House, Tower Hill, Freetown Sierra Leone, West Africa.

ACC 2020 REPORT 1

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11. ANNUAL REPORT 2020 09 www@anticorruption.gov .sl Chart showing Referrals made to Departments within the Commission

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62. ANNUAL REPORT 2020 60 www@anticorruption.gov .sl When parts of an item of property , plant and equipment have dif ferent useful lives, they are accounted for as separate items. The cost of replacing part of an item of property , plant and equipment is recognised in the carrying amount of the item if it is probable that the future economic benefit embodied within that part will flow to the Commission and its cost can be measured reliably . The cost of the day- to-day servicing of property , plant and equipment is recognised in the income and expenditure statement in the financial period in which they are incurred. All non-current assets (excluding Land) are depreciated on a straight-line basis over their estimated economic useful life using the following annual rates. Full year depreciation is char ge in the year of acquisition and none in the year of disposal. Motor V ehicles 20% Of fice Furniture 25% Of fice Equipment 25% Of fice Generator 10% Of fice Building Refurbishment 20% Intangible Assets 25% Of fice Building 4.76% Subsequent Costs Depr eciation and Amortisation

48. ANNUAL REPORT 2020 46 www@anticorruption.gov .sl L a u d a b l e L e a d e r s h i p i n t h e f i g h t a g a i n s t Corruption"; and "Ambassador for Y ouths, Justice and Development". Focus Africa A ward 2020 b a s e d i n N i g e r i a a l s o a w a r d e d t h e A C C Commissioner "in recognition of your immense contribution to your community , your country , and Af ri ca at la rg e" . W om en ’ s Fo ru m Ne tw or k awarded the Commissioner for “Sustained Ef forts in the fight against corruption in Sierra Leone”; while the Sierra Ovation A wards awarded him for "Best Personality of the Y ear 2020" and "100 Most Outstanding Sierra Leoneans 2020". The Y outh Empowerment Development Association (YEDA) presented an award to the Commissioner in recognition of his "Outstanding Leadership in the fight against Corruption"; while the Sierra Leone Achievers A wards, recognized him as “The Best Commissioner of the Decade”. Commissioner Francis Ben Kaifala Esq. displaying the plaques received at the Sierra Ovation A wards

60. ANNUAL REPORT 2020 58 www@anticorruption.gov .sl NOTES T O THE FINANCIAL ST A TEMENTS (a) Basis of Pr eparation (b) Functional and Pr esentation Curr ency (c) For eign Curr ency T ransactions (d) Monetary Assets and Liabilities (e) Pr ovision (f) Use of estimates and judgements 1. Summary of significant accounting policies The financial statements are prepared in accordance with International Financial Reporting Standards. The financial statements are prepared in Leones which is the Commission's functional currency . T ransactions in foreign currencies are translated to the respective functional currency of the Commission at exchange rates at the date of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslate to the functional currency at the exchange rate at that date. Foreign currency dif ferences (gains or losses) arising on retranslation are recognised in the income and expenditure statement. A provision is recognised, if as a result of past event (s) the Commission has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. The preparation of the financial statements require management to make judgements, estimates and assumptions that may af fect the application of accounting policies and the reported amounts of assets, income and expenses. Actual results may dif fer from these estimates.

63. ANNUAL REPORT 2020 61 www@anticorruption.gov .sl NOTES T O THE FINANCIAL ST A TEMENTS (Continued) (j) Cash and cash equivalent (k) Sundry Debtors (l) Sundry Cr editors (m) Income T ax (n) Pr ovisions and Accruals Cash and cash equivalent comprise of cash in hand and deposits held at call with banks. Receivables are recognised and carried at original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful debt is made when collection of the full amount is no longer probable. Bad debts are written of f as incurred. Liabilities for t rade and other amounts payable are carried at cost whic h is the fair value of the consideration to be paid in the future for goods received and services rendered to the commission, whether or not billed to the commission. The Commission being a non-trading entity is not subject to taxation. No tax is therefore provided for in the financial statements A provision is recognised, if as a result of past event (s) the Commission has a present obligation (legal or constructive) that can be estimate reliably and it is probable that an outflow of economic benefits will be required to settle the obligation.

2. ANNUAL REPORT 2020 www@anticorruption.gov .sl ANNUAL REPORT 2020 www@anticorruption.gov .sl H. E. Pr esiden t Brig. (R TD) Dr Julius Maada Bio Pr esiden t of the R epublic of Sier r a Leone Corruption is borne by greed. Greed Impairs the V ision. So you barely see the dangers of your actions, until it's too lat e.

5. ANNUAL REPORT 2020 03 www@anticorruption.gov .sl F O R E W O R D The Anti-Corruption Commission has maintained a steady cumulative progress in the fight against corruption over the years. T aking the center stage in the socio-economic transformation of Sierra Leone in tandem with the New Direction Agenda of His Excellency President Brig.(Rtd.) Dr . Julius Maada Peter W onnie Bio, the year 2020 was a year the Commission performed even better in both international and local rankings, and toppled the 2019 report. That success has contributed to Sierra Leone becoming compact eligible with an 81% score in the MCC control of Corruption Score Card. Our collective ef fort now sits the country at 1 17 in the Corruption Perception Index in the T ransparency International survey . The year under review equally saw an increase in the non-conviction-based asset recoveries; prevention, investigations and public education drive; all of which has led to favourable public perception in the fight against corruption with more than 90% approval of our work in the Public Financial Management Consortium survey report released April, 2020. Consistent with the Commission’ s Mandate and Strategies to tackle Corruption in the Public and Private sectors, the National Anti-Corruption Strategy (NACS-2019-2023) is a model for developing set of shared responsibilities. The year 2020 focused on encouraging collaboration within and among sectors; and direct renewed enthusiasm towards reducing corruption and building an ethical society at all levels of public service. The year 2020 witnessed remarkable transformation in the asset declaration regime. With the amendment of the Anti-Corruption Act, No 12 of 2008, the pool of declarants has been adjusted to Grade 7 upwards with a mandatory declaration of Incomes, assets and liabilities of public of ficers within three months on assuming of fice and three months upon leaving of fice. For the reporting year , the Commission collected 25,913 Asset Declaration Forms compared to 2019 in which 17,212 Forms were collected; this showed a 48% increase in the declaration exercise. The introduction of the Anti-Corruption Division of the High Court has made prosecution to be speedier; which have earned the Commission high Conviction rates. In 2020, the Prosecution Department witnessed the consolidation of the “fast track” system introduced in 2019 in order to expedite the completion of trials in corruption cases filed in the Anti-Corruption Division Registry .It is noteworthy that the Judiciary has been very cooperative in ensuring that criminal trials brought by the ACC are expeditiously tried and concluded. In its drive to build partnerships and collaboration with state and non-state actors, in 2020, the Commission, through the Public Education and Outreach Department, signed 20 Memoranda of Understanding (MOU) with organizations, conducted customized engagements with various MDAs and partners, and brought together the media and civil society to inform and collect direct feedback from them on the fight against corruption thus far . Within the context of very steep obstacles and unavoidable drawbacks in the year that Covid-19 brought the W orld to a standstill, the Commission none the less achieved considerable success and attained increased milestones and hopes. The year under review with continued unflinching support from His Excellency , President Brig. (Rtd.) Dr . Julius Maada Peter W onnie Bio, public servants in MDAs, the dedicated and resilient team at the ACC, our international and local partners and the enduring support of the people of Sierra Leone, we hope to build on the considerable progress made thus far in 2021. THANK YOU.

50. ANNUAL REPORT 2020 48 www@anticorruption.gov .sl RECOVERIES Consistent with the Anti-Corruption (Amendment) Act, 2019, the Commission entered into various settlement agreements with persons investigated for corruption, especially those related to financial impropriety . As a result, a total amount of Le7,008,330,847 (Seven billion, and eight million, three hundred and thirty thousand, eight hundred and forty seven Leones) was recovered during the year under review . This sum did not include fines imposed by the courts or monies recovered for and on behalf of other government agencies like the Electricity Distribution and Supply Authority . The ACC Commissioner , Francis Ben Kaifala Esq. presented a cheque of monies recovered to His Excellency , President Dr Julius Maada Bio at State House. The said funds were paid into the Consolidated Revenue Fund (CRF) consistent with Section 139 of the Anti-Corruption (Amendment) Act, 2019. ACC Commissioner Francis Ben Kaifala Esq. presenting cheque to President Dr Julius Maada Bio P A YMENTS/EXPENDITURE During the year under review , the Commission made payments totaling Le51,814,851,395 (Fifty one billion, eight hundred and fourteen million, eight hundred and fifty one thousand, three hundred and ninety five Leones) for administrative expenses, staf f salaries and allowances, capital and development expenditure and payment of part of the funds recovered from corrupt practices. These payments were financed by receipts from GoSL, development partners, monies recovered during the period plus cash and bank balances carried forward from 2019.

20. ANNUAL REPORT 2020 18 www@anticorruption.gov .sl Figure 8: T rend in Staff for Learning and Development - 2016 - 2020 Figure 8 above, shows a decline in the number of staf f benefiting from training programmes. W e are hopeful that the trend will eventually change in order to add value to staf f and thus impact performance. 10. PERFORMANCE REVIEWS The HR Department continued its engagement with staf f members on a new performance appraisal systems based on the strategic map and framework on the Commission’ s strategy . This system allows the department to measure progress and meeting objectives. However , it does not reflect all the day-to-day operations of the department. 1 1. CONSTRAINTS The Commission continues to lose competent staf f holding critical positions as well as face severe funding challenges for capacity building. Losing competent staf f definitely af fects the Commission’ s overall productivity and diminishes morale amongst those left behind. The Commission therefore needs to lay premium in investing in its employees if it is to maintain and build on its competitive advantage as a high performing organisation.

17. ANNUAL REPORT 2020 15 www@anticorruption.gov .sl 5. GENDER ANAL YSIS The Commission operates an equal opportunity policy on recruitment. The year under review saw an increase in the number of employees but with a higher number of males. 77 % (178) are male staf f, and 23% (52) are female staf f giving a gender ratio of approximately 1:3. Figure 4 clearly shows a steady and gradual increase in the number of female staf f since the year 2017. However , the increase is infinitesimal because only about 20% of applications received were from female members and out of this very few met the requirements for the vacant positions. Figure 4: Female Staff Population Growth 6. ST AFF HEAL TH AND WELL BEING The Commission has provided a Group Personal Accident insurance cover for all staf f which is a twenty-four hour cover in compliance with statutory requirement for employees. Initiatives including paternity , maternity , sick, compassionate, study and vacation leaves form part of the policies gearing towards the well-being of staf f members. 7. ST AFF MOBILITY AND ROT A TION A total of twenty (20) staf f members received new appointments/promotions, 109 had their salaries upgraded and 5 transferred to various regional and Headquarter of fices. A total of 15 (75%) out of the total promotions were female staf f, keeping in line with the Commission’ s c o m m i t m e n t t o c r e a t e o p p o r t u n i t i e s t o g r a d u a l l y i n c r e a s e f e m a l e s t a f f representation in leadership and management roles so as to reduce the occupational gender disparity using the Af firmative Action. It is evident from the figures below , that the Commission shows positive signs of commitment to laying premium in valuing the ef forts of its staf f and keeping their morale by promoting, re-designating and redeploying them to various positions to enable them to perform better and increase their productivity .

55. ANNUAL REPORT 2020 53 www@anticorruption.gov .sl · Evaluate the appropriateness of accounting policies uses and the reasonableness of accounting estimates and related disclosures made by management. · Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence, obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going conce3rn. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or , if su8ch disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However , future events or conditions may cause the Entity to cease to continue as a going concern. · Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with those char ged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide those char ged with governance with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with those char ged with governance, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or , when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. F/AUDIT OR GENERAL Date:

47. ANNUAL REPORT 2020 45 www@anticorruption.gov .sl Winners of the National Creative Art Competition INTERF AITH CEREMONY T o climax the entire commemoration of the 2020 IAC Day activities, interfaith prayers were held at the T aylor Cummings Garden, Cotton T ree, Freetown. Religious Leaders and worshippers were drawn from the two predominant faiths in Sierra Leone, which are Christianity and Islam . Clerics after praying for the Country and the Commission A W ARDS AND ACCOLADES Due to the remarkable work of the Commission and its leadership in controlling corruption in the country , both the Commission and the Commissioner , Francis Ben Kaifala Esq., received several awards from credible institutions in and out of the country . They included the treble awarded by Diaspora Focus for "Exceptional Public Institution of the Y ear"; “

54. ANNUAL REPORT 2020 52 www@anticorruption.gov .sl Responsibilities of Management and Those Charged with Governance for the Financial Statements Auditor's Responsibility for the Audit of the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with IFRSs and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error . In preparing the financial statements, management is responsible for assessing the Entity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. Those char ged with governance are responsible of overseeing the entity's financial reporting process. My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue and auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with International Standards for Supreme Audit Institutions will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with International Standards for Supreme Audit Institutions, I exercise professional skepticism throughout the audit. I also: · Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error , design and p erform audit procedures responsive to those risks, and obtain audit evidence that is suf ficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error , as fraud may involve collusion, for gery , intentional omissions, misrepresentations, or the override of internal controls. · Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the ef fectiveness of the Entity's internal control.

18. ANNUAL REPORT 2020 16 www@anticorruption.gov .sl Figure 5: Staff Mobility and Recruitment 8. ST AFF TURNOVER In 2020, 10 staf f separated from the Commission; 8 staf f left voluntarily (Resignation) and ended their employment relationship due to retirement. The overall staf f turnover rate is about 4%, which is low compared to 2019. From exit interviews conducted, most of the staf f that left voluntarily did so for better conditions of service of fered elsewhere. Figure 6 : Staff T urnover for the period under Review VOLUNT AR Y INVOLUNT AR Y Staff T urnover Status N u m b e r o f S t a f f

26. ANNUAL REPORT 2020 24 www@anticorruption.gov .sl INTRODUCTION The functions of t he Prevention Department are enshrined in Section 7 (a)(b) of the Anti-Corruption Act 2008 as amended in 2019 to: 1. Review practices and procedures of any public body in order to facilitate the discovery of acts of corruption and to secure the revision of methods of work or procedures which, in its opinion, may be conducive to corruption; 2. Identify policy gaps in MDAs and strengthen same; 3. Conduct Ethics and Integrity workshops for public sector institutions; 4. Monitor Systems and Policy Review Recommendations; and 5. Monitor Donor or Government-funded projects. During the year under review , the Department was not able to carry out all its activities as slated in the Departmental W ork Plan for 2020 due to the COVID-19 pandemic. However , 70% of such activities were carried out, out of which 50% were accomplished and 20% on going and near completion. ACTIVITIES UNDERT AKEN AND ACCOMPLISHED A. SYSTEMS REVIEWS OF PRACTICES AND PROCEDURES IN MDAS 1. The Department proactively reviewed 7 MDAs which included: · The Ministry of Social W elfare: The Review was conducted and a report produced and validated. The Department is yet to present the report to the institution o n its findings and reco mmendations. Though the Review report did not observe instances of blatant corruption, yet it recognized weak systemic lapses which are conduit for corruption opportunities. The lapses that were not addressed prior to our intervention were identified by the Internal Auditor of the institution. However , the Department will carry out a robust monitoring exercise in order to ensure compliance of the review recommendations. PREVENTION DEPARTMENT

61. ANNUAL REPORT 2020 59 www@anticorruption.gov .sl NOTES T O THE FINANCIAL ST A TEMENTS (Continued) (g) Revenue (h) Revenue Recognition (i) Pr operty , plant and equipment Estimates and underlying assumptions are reviewed on an ongoing basis. Revision to accounting estimates are recognised in the period in which the estimate is revised and in any future period (s) af fected. The revenue constitutes all funds accruing to the Commission in the form of budgetary allocation by the Government of Sierra Leone, funds from development partners, other income arising from retention (ten percent) from all debts recovered by the Commission in civil proceedings in the course of its work, interest received on the Commission's bank deposits and proceeds from disposal of assets. · Revenue grants are taken into revenue on receipt · Capital grants are credited to capital fund and released to income statement on a straight- line basis over the expected lives of the related asset (s). Recognition and measur ement Items of property , plant and equipment are measured at cost less accumulated depreciation and impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed assets inc ludes t he c ost of materials, direct labour and a ny othe r costs directly attributable to bring the asset to a working condition for its intended use and the cost of dismantling and removing the item and restoring the site on which they are located. Purchased software that is integral to the functioning of the related equipment is capitalised as part of that equipment.

7. ANNUAL REPORT 2020 05 www@anticorruption.gov .sl Engagement with the Law Of ficers Department Engagement with the Minister of Planning and Economic Development Pie Chart showing compliance measure of MDAs and Councils Compliance status of MDAs a n d C o u n c i l s o n t h e Functionality of IMCs The IMCs serve as a critical body r e s p o n s i b l e t o f a c i l i t a t e t h e i m p l e m e n t a t i o n o f a c t i o n s / w o r k plans set by Councils and MDAs; w i th o u t fu n c ti o n a l IM C s , a c ti o n plans cannot be implemented . Against this background, the T eam identified that, out of 74 targeted institutions, 62 representing 84% of t h e M D A s / c o u n c i l s w e r e f u l l y compliant whilst 10 MDAs and 2 councils representing 16% of the respondents were non-compliant. The 62 MDAs had existing and f u n c t i o n i n g I M C s . T h e y w e r e o p e r a t i o n a l w i t h m i n u t e s o f m e e t i n g s h e l d a n d r e p o r t s o f a c t i v i t i e s u n d e r t a k e n . T h e 1 2 institutions, representing 16% of the MDAs targeted, did not respond to this indicator . It was dif ficult for the Monitoring T eam to determine the existence and functionality of their IMCs as no minutes of meetings and reports of activities undertaken w e r e p r o v i d e d . T h e y w e r e therefore deemed non-compliant. See table below . T otal of institutions (MDAs/Councils) with 100% Compliance # T otal of institutions (MDAs/Councils) with 0% Compliance #

34. ANNUAL REPORT 2020 32 www@anticorruption.gov .sl INTRODUCTION In a bid to ef fectively investigate, gather evidence and prosecute corruption of fences, the Anti- Corruption Commission has since established a separate department of Prosecutions, having split the Prosecution Unit from the then Intelligence, Investigations and Prosecutions Department in 2016. The mandate of the Prosecution Department emanates from Section 7 (1) (d) and its prosecutorial powers are set out in Section 89, of the Anti-Corruption Act of 2008, (as amended by Act No 9 of 2019). Its primary function is the prosecution of all corruption cases investigated by the Anti-Corruption Commission. This Report gives an overview of the major developments in the department for the year under review: · In 2020, the Department witnessed the consolidation of the “Fast T rack” system introduced in 2019 in order to expedite the completion of trials in corruption cases filed in the Anti-Corruption Division Registry . The composition and selection of the judges that sit in the Anti-Corruption Courts has been deliberately set to have judges with some experience in handling corruption cases and in prosecutorial work generally . Consequently there has been a marked dif ference in the time it now takes to complete trial matters. Of the six judges appointed to the Anti-Corruption Division of the High Court of Sierra Leone, three are former of ficers of the ACC, having been seasoned prosecutors themselves and both currently Court of Appeals Judges. T wo are former State Counsel of the Law Of ficers’ Department of the Attorney-General and Minister of Justice, with one being a former Principal State Counsel. This too is expected to shorten the length of t i m e c a s e s t a k e i n c o u r t a l o n g s i d e a n i n c r e a s e i n t h e q u a l i t y o f j u d g m e n t s delivered in respect of those cases. · The Department undertook an audit of all matters pending before the Court of Appeal and the Supreme Court, in a bid to expedite matters that have been pending for far too long. The interaction with the Registries of both Courts by the Commission saw some positive development in the sitting down of cases for hearing. · The Department stepped in to deal with a substantial number of cases filed in the High Court for trial and in the Court of Appeal and the Supreme Court on appeal. · The Court Unit still requires more of ficers, particularly given that it now has the additional direct responsibility of ensuring the welfare and movement of witnesses and accused persons. It has extended its obligations and duties to ensuring that a functional database of cases prosecuted, and those completed, is developed. However , much more requires to be done in respect of co mp il in g a co mp re he ns iv e da ta ba se th at ca pt ur es in fo rm at io n fr om th e ti me of commencement of the operations of the Commission. T o this end, the DOP will work with the Department of Investigations and Intelligence. · PROSECUTIONS DEPARTMENT

71. ANNUAL REPORT 2020 69 www@anticorruption.gov .sl NOTES T O THE FIN ANCIA L ST A TEMEN TS 1 4 Capital F und 201 9 201 8 Le'000 Le'000 Balance Bro ught forwa rd 1,170,863 1,170,863 Capital Don ation (Asse ts) Received During the Y ear - - 1,170,863 1,170,863 Pr ovision for Depr eciation: Balance Bro ught forwa rd 679,639 446,629 Provision f or Depre ciation for th e Y ear - Amount T ransferred t o the Income Stat ement 2 16,72 1 233,010 ( 8 96,360 ) ( 679,639 ) Balance carr ied forward 274,50 3 491,224 1 5 Conting ent Liab ilities No conting ent liabilities existed as a t 31st Dece mber 2019.

25. ANNUAL REPORT 2020 23 www@anticorruption.gov .sl CHALLENGES O l d a n d i n a d e q u a t e v e h i c l e s f o r t h e Commission’ s operations. The Commission (both headquarters and regional of fices) had 26 vehicles in 2020. Although 15 of these vehicles were in running order , 13 were over ten years old while 2 were awaiting maintenance. I n a d e q u a t e s t a f f t o m e e t t h e g r o w i n g demands of the Commission’ s work. The Commission continues to lose competent staf f holding critical positions, due to retirements, r e s i g n a t i o n s a n d d i s m i s s a l s . T h r o u g h e x i t interviews conducted with staf f who resigned their positions, most of the resignations were done to get better paying jobs or greener pastures. I n a d e q u a t e f u n d i n g f o r t h e g e n e r a l operations of the Commission. For the year under review , the Commission did not receive any funding for capital expenditures, which h i n d e r e d t h e o v e r a l l o p e r a t i o n s o f t h e Commission. · Limited training opportunities for staff · General operations of the Commission hindered by the COVID-19 restrictions A c c o m m o d a t i o n . I n t h e y e a r 2 0 2 0 t h e C o m m i s s i o n w a s s t i l l c h a l l e n g e d w i t h acc omm oda tio n to mee t the gro win g sta f f population of the Commission, as the proposed h e a d q u a r t e r s b u i l d i n g w a s s t i l l u n d e r construction.

43. ANNUAL REPORT 2020 41 www@anticorruption.gov .sl RADIO AND TELEVISION PROGRAMMES Radio and T elevision are two of the main channels employed by the Commission to e d u c a t e a n d d i s s e m i n a t e a n t i - c o r r u p t i o n messages to the public. In 2020, the Department aired a total of 303 radio programmes on various aspects of the ACC’ s activities in Freetown and in all regions of the country; and 23 television programmes in the W estern Area. There were no t e l e v i s i o n s t a t i o n s b r o a d c a s t i n g l i v e programmes in the regions. COMMUNITY OUTREACH PROGRAMMES In 2020, the Department conducted a total of 35 community meetings to educate the public on the work of the Commission and to solicit support in the fight against corruption. The exercise was also used to propagate the Grievance Redress Mechanism component of the Social Safety Net programme, which is coordinated by the ACC and supported by the W orld Bank and UNICEF . This year saw some reduction in the number of o u t r e a c h m e e t i n g s d u e t o t h e C O V I D - 1 9 pandemic restrictions. CUST OMIZED MEETINGS The Department organized 197 customized meetings with various Ministries, Departments and Agencies (MDAs) in Freetown and the r e g i o n s . T h e m e e t i n g s w e r e m e a n t t o m a i n s t r e a m a n t i - c o r r u p t i o n m e a s u r e s a n d messages in the targeted MDAs in order to build s t r o n g e r i n s t i t u t i o n s f o r i m p r o v e d s e r v i c e delivery . COURT MONIT ORING The Department monitored 35 sittings of the Superior Courts of the land trying corruption cases prosecuted by the ACC in 2020. The exercise was meant to follow the progress of the Commission’ s cases in court, and to inform the public, through mainstream and social media publications, about the proceedings and their outcomes. N E W S L E T T E R P U B L I C A T I O N S / P U B L I C N O T I C E S / N E W S I T E M S A N D P R E S S RELEASES T h e C o m m i s s i o n p u b l i s h e s a q u a r t e r l y Newsletter , ‘The Eye’, and a bi-monthly Bulletin. These publications contain news stories on some of the major activities of the Commission. It sometimes also featured, jokes, poems, feature articles related to the work of the Commission or corruption issues generally . These publications were often distributed to the Of fice of the President and other Government of fices, Heads of the Diplomatic/Consular Corps, Partners, Un iv er si ti es an d Na ti on al Li br ar ie s, am on g others. For the year 2020, the Department published 6 bi-monthly editions of the Bulletin and 4 quarterly editions of the Newsletter . Each of these publications contained 500 (Five Hundred) copies per publication; meaning, a total of Five Thousand (5000) copies were printed and distributed. In 2020, the Department issued a total of 42 Press Releases to give major updates on the work of the Commission to the public; including the Commission’ s interventions into the Auditor- General’ s Reports for 2015-2018, 2019 and the COVID-19 Audit Report 2020, the recovery of One Billion Leones from LEOCEM on behalf of EDSA for unmetered electricity abstraction, the ACC’ s handing over of Eight Billion Leones cheque to the President, the remarkable gains made by the country in the ‘Control of Corruption’ i n d i c a t o r i n t h e M i l l e n n i u m C h a l l e n g e Corporation Scorecard, and indictments filed, and convictions secured by the Commission in the High Court of Sierra Leone. CSO/MEDIA UPDA TES Due to the COVID-19 restrictions on large gatherings, only five (5) press briefings/civil society and media updates were organized and conducted by the Department in 2020. Three of these were held in Freetown and two in the provinces. These activities were meant to inform the media and civil society organizations about the major activities of the Commission, and to get direct feedbacks from journalists and civil society activists about the fight against corruption in Sierra Leone.

46. ANNUAL REPORT 2020 44 www@anticorruption.gov .sl In view above from L-R; Aminata Ndiaye Kane-CEO of Orange Sierra Leone, Edwina Michaela Swallow-President of the Sierra Leone Bar Association and Josephine Kamara-Communication Specialist Purposeful Production A Cross Section of the Audience at the National Y outh Conference NA TIONAL YOUTH CREA TIVE ART COMPETITION As part of the activities t o mark the IAC Day , the Commission in collaboration with the Children and Y outh A wareness Forum (CY AF), African Y oung V oices (A YV) and Africel organized a first-of-its-kind National Y outh Creative Competition, which brought the best out of young people to portray corruption issues in spoken, written art and paintings. The star prize was Le: 50,000,000 while the Second and Third Runners-Up each bagged Le:30,000,000 and Le:20,000,000 respectively . These cash prizes st nd rd were provided by Africel, while presentation of trophies and prize cheques to the 1 , 2 and 3 best contestants was done by the CEO of the Africa Y oung V oice Media Anthony Junior Navo. Alhaji Amadu Kondeh bagged the first prize of Fifty Million Leones, while Rakiatu Jalloh and Edna N.S. Baimba took home the second and third prizes respectively .

29. ANNUAL REPORT 2020 27 www@anticorruption.gov .sl Presentation of Reports on Fleet and Fuel Management to the two Ministries · Monitoring the implementation of Free Quality School Education programme I n o r d e r t o e n s u r e t r a n s p a r e n c y a n d accountability in the implementation of the F r e e Q u a l i t y S c h o o l E d u c a t i o n , t h e monitoring Unit of the Prevention Department c a r r i e d o u t m o n i t o r i n g a n d c o m p l i a n c e activities on this programme. A report was produced and presented to the Minister of Education. The findings of the monitoring exercise revealed that, out of 41 schools sampled, 9 schools comprising 2 SSS and 7 JSS, representing 22% of the sample size were over-subsidzed by two hundred and sixty eight million, nine hundred and ninety seven thousand, five hundred Leones (Le68,997,500). This suggested that, the number of pupils was overstated to attract more fee subsidies. Conversely , the exercise also showed that a total of 32 schools accounting for 78% of the sample size were u n d e r - s u b s i d i z e d b y O n e B i l l i o n , e i g h t hundred and ninety six million nine hundred a n d t h i r t y t h o u s a n d L e o n e s (Le1,896,930,000) This had the tendency to undermine the quality of learning outcomes in these schools. The Department will continue to monitor these issues as it is key to government priority programmes. · Monitoring of Systems Reviews Recommendations The Monitoring and Compliance Unit also c a r r i e d o u t a d e t a i l e d m o n i t o r i n g a n d st evaluation of 4 MDAs in the 1 quarter of 2020 The purpose of this activity was to measure co mp li an ce an d pr og re ss le ve ls of th e r e v i e w e d M D A s w h i c h s t e m m e d f r o m Systems and Processes Reviews conducted in 24 MDAs since 2008. The Four MDAs monitored represented 16% of the total MDAs reviewed. These included the following: 1. M i n i s t r y o f F i s h e r i e s a n d M a r i n e Resources 2. Ministry of W orks 3. Sierra Leone Correctional Services 4. Sierra Leone Road Safety Authority ( SLRSA). · Monitoring the Payment of Refunds for Admission Forms h In the State opening of Parliament on 10 May 2018, President Dr Julius Maada Bio made a pronouncement that all students who bought admission forms for entry into Colleges and Universities for the 2018/2019 academic year , will be refunded by the Government of Sierra Leone (GoSL). In order to ensure that the beneficiaries got back their monies, and to minimize the risk of misappropriation of public funds, the Department proactively carried out p h y s i c a l o b s e r v a t i o n s o f t h e p a y m e n t processes. The Monitoring Unit observed that out of Le 8.1billion disbursed by government, Le5.9 billion was paid to students in the respective colleges whilst Le 2.2billion was outstanding.

65. ANNUAL REPORT 2020 63 www@anticorruption.gov .sl NOTES T O THE FINAN CIAL ST A TEMENTS ( Continued) 4. Administrat ive Expenses 2019 2018 Le'000 Le'000 Recruitment and T raining 445,631 847,875 Local T ravelling 136,869 69,486 Overseas T ravelling 748,598 304,993 Professional Fe es and Other Allowances 32,642 60,044 T ransport, Fuel & oil 488,812 362,220 Electricity & W ater Char ges 308,106 318,93 8 T elephone & Othe r Communication s 321,124 241,166 Printing, Publici ty & Advertisement 144,422 72,494 Of fice Building & E quipment Mainte nance 100,987 1 16,765 Generator Runn ing Cost 123,970 90,712 Of fice Rent 556,777 482,197 Hospitality 68,790 4 5,414 Uniforms 9,678 13,568 General Admin Expense s 718,661 572,679 Computer Runn ing Cost 163,535 214,243 Licenses & Insu rance 10,076 14,754 Special Operation al Activities 298,799 205,903 Corruption Prev ention/Systems R eform 319,905 186,897 Com munity Sensitisa tion Activities 914,701 850,533 Bank Char ges 302,720 247,437 National Anti - Corruption Strat egy 488,465 242,454 Audit Fees 60,000 50,000 Advisory Board / Audit Committee 9,035 145,848 Depreciation char ge 722,94 6 68 9,753 Amortisation Ch ar ge 22,815 22,815 Asset’ s declaration 43,30 3 42,150 Prosecution Activities 22,944 - 7,584,3 1 1 6,51 1,338

56. ANNUAL REPORT 2020 54 www@anticorruption.gov .sl REPOR T OF THE COMMISSIONER ST A TEMENT OF THE COMMISSIONER'S RESPONSIBILITIES The Anti-Corruption Act 2008, The Government Budgeting and Accountability Act 2005, requires the Commission to prepare Financial Statements for each financial year which should show a true and fair view of the state of af fairs of the Commission and performance for the period. In preparing these Financial Statements, the commissioners are required to: ? select suitable accounting policies and apply them consistently; ? make judgements and estimates that are reasonable and prudent; ? state whether applicable accounting policies have been followed, subject to any material departuresdisclosed and explained in the financial Statement; ? prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the Commission will continue its operation The Commissioner is responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Commission and to enable the Commission to ensure that the Financial Statements complied with International Accounting Standards and the Anti-Corruption Act. The Commission is responsible for safeguarding the assets of the Commission and for taking responsible steps for the prevention and detection of fraud and other irregularities. Operating Results The results and activities are set out in the attached Financial Statements. Auditors The 1991 Constitution of Sierra Leone and the Anti-Corruption Commission Act 2008 confers upon the Auditor General the mandate to carry out the Audit of the commission's Books of Accounts annually . The Financial Statements have been prepared in conformity with the International Accounting Standards and include amounts based on our judgement and estimates as required. The Financial Statements have been audited by the Auditor General as required by the 1991 Constitution and the Anti-Corruption Act 2008, she has expressed her opinion on the truth and fairness of the Financial Statements. The audit included a review of the systems of Internal Control, and tests of transactions to the extent considered necessary to form an opinion. By order of the Commission ............................. Mr . Francis Ben Kaifala

44. ANNUAL REPORT 2020 42 www@anticorruption.gov .sl E N G A G E M E N T S W I T H S C H O O L S , COLLEGES AND UNIVERSITIES In 2020, the Department conducted a total of 137 e n g a g e m e n t s w i t h p r i m a r y a n d s e c o n d a r y schools; and 1 1 engagements with staf f and students of colleges and universities. During the engagements, staf f of the Department raised awareness on issues of corruption in the e d u c a t i o n a l s e c t o r , e s p e c i a l l y e x a m i n a t i o n m a l p r a c t i c e s , w h i c h t h e C o m m i s s i o n i s c o n f r o n t i n g . T h e e n g a g e m e n t s i n t e r t i a r y institutions, amongst others, focused primarily on instilling integrity , honesty and patriotism in students and staf f of the institutions visited. The staf f also addressed unethical issues like ‘sex for grades’, extortions, etc. FRONT DESK ENQUIR Y In the reporting year , 27 persons from the public visited the Department at the Commission’ s Headquarters and Regional Of fices on enquiries that centered on academic research and general information on the operations of the Commission. This activity is also a mechanism for enlisting more people into the fight against corruption and increasing their knowledge on corruption-related issues. SUPPORT T O THE IMPLEMENT A TION OF THE SOCIAL SAFETY NET (SSN) AND P A Y NO BRIBE (PNB) CAMP AIGN In a bid to address cases of bribery in public service delivery institutions and protect the Social Safety Net programme from abuse and acts of corruption, the Department conducted s e n s i t i z a t i o n a n d a w a r e n e s s p r o g r a m m e s across the country . The reduction in the cases of bribery in the country and the successes recorded in the implementation of the SSN proje cts, have been large ly due to these customized outreach exercises. UPDA TE OF THE ACC WEBSITE, NOTICE BOARDS AND SOCIAL MEDIA GROUPS The Department continued with the work of keeping a regular update of the Commission’ s website, notice boards, social media accounts, with current materials and information on the Commission’ s activities. In the year under review , a total of 13,792 visits were made on the Commission’ s website. ENGAGEMENT WITH P ARTNERS I n 2 0 2 0 , t h e D e p a r t m e n t c o n d u c t e d 5 7 customized engagements with various partners. Some of these engagements were meetings org ani zed by the ACC whi le oth ers wer e meetings to which the ACC was invited to participate. This was done in order to enlist these organizations to help in raising awareness on transparency , integrity and the fight against corruption in their respective communities. MEMORANDA OF UNDERST ANDING The Commission continued with its strategy of g e t t i n g m o r e p a r t n e r s o n b o a r d t h e a n t i - corruption campaign. This was done in order to s t r e n g t h e n p a r t n e r s h i p a n d c o l l a b o r a t i o n b e t w e e n t h e C o m m i s s i o n a n d o t h e r government and non-governmental institutions implementing good governance programmes and projects. Through the Department, the Commission engaged seventeen (17) of these organizations by the signing of memoranda of u n d e r s t a n d i n g a n d i s s u a n c e o f l e t t e r s o f partnership. The organizations included the Ministry of Energy , the National Assets and Government Property Commission, the Human Rights Commission of Sierra Leone, the National Commission for Social Action, the African Y oung V oices, Capital Radio, Restless Development and the Ahmad T ejan Kabbah Foundation. The memoranda of understanding spelt out areas of c o l l a b o r a t i o n , i n c l u d i n g i n f o r m a t i o n s h a r i n g geared towards enhancing the work of each other . I N T E R N A T I O N A L C O R R U P T I O N I N D I C E S AND RANKINGS Due to the incredible anti-corruption ef forts of the coun try , Sier ra Leon e made a rema rkab le progress in international indices like those of T ransparency International and the Millennium Challenge Corporation S c o r e c a r d , a s w e l l a s l o c a l i n d e p e n d e n t

12. ANNUAL REPORT 2020 10 www@anticorruption.gov .sl INTERNAL AUDIT DEPARTMENT INTRODUCTION onsistent with Section 2(k) of the Financial Management Regulation of 2017 and Section 75 of the Public Financial Management Act of 2016, the Internal Audit Department provides both audit and non-audit assurance services to the Commission. T hese include reviews, regional C performance audit, risk management and advising Management about risks and risk mitigation strategies. The Internal Audit Department demonstrates an ef fort to assist Management identify and address significant risks whilst driving ef ficiency . It is invariably a value adding department to the core operations of the Commission, which has been recently ranked in a number of perception surveys, like those of T ransparency International and the Millennium Challenge Corporation, as a high performer in the global fight against corruption. DELIVER Y OF THE AUDIT PLAN The Internal Audit Plan for the Financial Y ear 2020 was completely rolled ou t and was substantially delivered in accordance with the schedule agreed with Management and the Audit Committee. Audit Reports were submitted to the Audit Committee on a quarterly basis for deliberation and subsequent approval for the period under review . Audit and Reviews conducted by the Internal Audit Department confirmed the Commission’ s compliance with relevant statutory requirements, internal controls and best practices in the area of governance. The 2020 work plan was a product of the Internal Audit Department and approved by the Audit Committee in collaboration with Management. The plan remained fluid throughout the year . However , despite the COVID-19 restrictions, about eighty percent (80%) of the Department’ s workplan was executed. INTERNAL AUDIT COVERAGE AND OUTPUT Every year , the Internal Audit Department develops an audit plan, which captures potential risks faced by the Commission in the coming year . The plan is designed such that suf ficient and appropriate evidence supported with valid explanations is used as a standard for the Commission’ s audit. The output of the Internal Audit Department is the input of the Audit Service Sierra Leone as our external Auditors. AUDIT COMMITTEE The oversight function of the Audit Committee is enshrined in Section 76(1) (2) of the Public Financial Management Act, 2016. The said committee comprises three non-executive members with Mohamed Abu Sesay as the current Chairman. The functions of the Audit Committee are as follows: · To minimise risks, by continuously reviewing high risk activities · To maximise ef ficiency and ef fectiveness and· · To strengthen public accountability .

6. ANNUAL REPORT 2020 04 www@anticorruption.gov .sl OFFICE OF THE COMMISSIONER NA TIONAL ANTI CORRUPTION COORDINA TING SECRET ARIA T (NACS) INTRODUCTION The National Anti-Corruption Strategy (NACS) is a m o d e l f o r d e v e l o p i n g a s e t o f s h a r e d responsibilities, encourage collaboration within and among sectors; and to direct renewed e n t h u s i a s m t o w a r d s t h e a i m o f r e d u c i n g corruption and building an ethical society . The current strategy (NACS 2019 - 2023) is the fourth generation of national anti-corruption strategies that have been crafted in the last 20 years of the establishment of the ACC. Section 5(1)(c) of the Anti-Corruption (Amendment) Act 2019 mandates the Commissioner of the ACC to coordinate the implementation of the NACS. The burden of implementing the Strategy rests with public sector institutions. The greatest strength of the NACS is that it is directly aligned to the medium-term National Development Plan, making the Strategy an integral part of the regular annual activities of p u b l i c i n s t i t u t i o n s , i n c l u d i n g M i n i s t r i e s , Departments, and Agencies (MDAs) as well as the private sector . ACTIVITIES UNDERT AKEN IN 2020 T h e f o l l o w i n g a c t i v i t i e s w e r e s u c c e s s f u l l y undertaken by the NACS Secretariat in 2020: INAUGURAL MEETING OF THE NACS STEERING COMMITTEE The NACS Secretariat held its first engagement th with the NACS Steering Committee on the 28 January 2020. This event took place at the Conference Room of the Of fice of the V ice President, T ower Hill, Freetown. The nine-man Committee, drawn from diverse professional backgrounds, was appointed by the President and is chaired by the Minister of State in the Of fice of the V ice President to support and p r o v i d e o v e r s i g h t t o t h e c o o r d i n a t i o n a n d implementation of the NACS. A cross section of the NACS Steering Committee and the NACS Secretariat MONIT ORING OF THE NACS (2019 - 2023) The fourth-generation NACS Implementation Action Plan is designed to explain the processes and procedures for the implementation of actions agreed upon by stakeholders during the National Stakeholders’ Consultation. Q u a r t e r l y M o n i t o r i n g o n t h e Functionality of Integrity Management C o m m i t t e e s ( I M C s ) i n M D A s a n d Councils In direct response to the above requirement, the NACS Secretariat conducted monitoring visits to all MDAs and councils to check progress on the actions implemented. The exercise covered the period September 2019 – December 2020. The purpose of this exercise was to ascertain initial r e s p o n s i v e n e s s o f I n t e g r i t y M a n a g e m e n t Committees to the implementation of the NACS. The following indicators were set up by the mon ito rin g tea m to mea sur e pub lic sec tor compliance with the NACS: · Number of MDAs with existing and functional Integrity Management Committees. · Number of MDAs with an updated Quarterly Activity W ork Plan.

32. ANNUAL REPORT 2020 30 www@anticorruption.gov .sl INTELLIGENCE & INVESTIGATIONS DEPARTMENT INTRODUCTION The Anti-Corruption Commission, in pursuance of its mandate as prescribed by the Anti-Corruption Act of 2008 as amended in 2019, has an Intelligence and Investigations Department within its body structure. This formation is by design tied to a statutory mandate as provided for in Section 7 (1) b, c and d of the Act. This section gives existence to the department and prescribe s its functions which, inter alia , include the investigations of alleged or suspected corruption referred to it by any person or authority and to ensure the prosecution of the same where there is compelling evidence. The Department gathers evidence, investigates and helps in the prosecution of corruption of fences as provided for by the Act. The Intelligence and the Investigation Department comprises two units which are distinct in nature but with interlocking features. The two units, which constitute the Department, gravitate towards a common objective, in the execution of their distinct roles and functions. This annual report seeks to put forward the activities of the Department carried out in the reporting year . Activities undertaken in 2020 For the period under review , the Intelligence Unit undertook numerous operations which include, but not limited to: · Sting operations on the COVID-19 check points in which one Military of ficer was arrested for taking bribes and allowed a vehicle without P ASS to pass through the check point. · Sting operation leading to the arrest of one T eacher and a staf f of MBSSE in relation to exams malpractice · A joint operation that led to the discovery of rice donated by the Chinese Government in support of the Free Quality Education. The said rice was being sold to the public. · Overt operations were carried out at Connaught Hospital as well as Rokupa Hospital showing medical staf f taking bribes from patients and others taking money for laboratory tests without issuing receipts for such payments · A number of sting operations were also carried out in respect of NaCSA registration process where unscrupulous individuals were taking monies from members of the Public in order to register them. The Intelligence Unit represented the Commission at the Joint Intelligence meetings, collaborated with other Law enforcement agencies in the execution of high profile covert operations, involved in several inter agency meetings with the Of fice of National Security on issues of broader security spectrum, including but not limited to those of the T ransnational Organize Crime Unit (T OCU), National Security Council Coordinating Group (NSCCG), Integrated Intelligence Group (IIG) and the Financial Intelligence Unit (FIU). INTELLIGENCE UNIT

52. ANNUAL REPORT 2020 50 www@anticorruption.gov .sl GENERAL INFORMA TION Backgr ound Information The Anti-Corruption Commission was established by the Anti- Corruption Act 2000. The function of the Commission is to prevent and investigate corrupt practices and other related matter . Head Office Cathedral House 3 Gloucester Street Freetown Commissioner Mr .Francis Ben Kaifala Advisory Board Members Chairman Mr . Eke Halloway Member Mr . Joshua Nicol Bankers Standard Chartered Bank (SL) Limited Sierra Leone Commercial Bank Limited Ecobank (SL) Limited Access Bank (SL) Limited Rokel Commercial Bank Limited Bank of Sierra Leone Solicitors Law Of ficers Department Auditors Audit Service Sierra Leone nd 2 Floor .Lotto Building T ower Hill Freetown Sierra Leone

53. ANNUAL REPORT 2020 51 www@anticorruption.gov .sl Audit of the Anti-Corruption Commission performed by the Auditor General Basis for Opinion Key Audit Matters Addressee: The Commissioner th Date:10 June, 2021 Dear Sir Unqualified Opinion st I have audited the financial statements of Anti-Corruption Commission for the year ended 31 December , 2019 . These financial statements comprise a statement of financial position, statement of compr ehensive income, cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory information. In my opinion, the accompanying financial statements present fairly , in all material respects, the financial st position of the Anti-Corruption Commissions at 31 December , 2019 , and (of) its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS). W e conducted our audit in accordance with the International Standards of Supreme Audit Institutions (ISSAI). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. W e are independent of the Project in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statements in Sierra Leone, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. W e believe that the audit evidence we have obtained is suf ficient and appropriate to provide a basis for our opinion. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. For the period under review , there were no key audit matters identified.

16. ANNUAL REPORT 2020 14 www@anticorruption.gov .sl 3. ST AFF PROFILE PER REGION As at the end of 2020, the Headquarter of fice in Freetown had 158 staf f; Regional Of fices in Bo 18, Kenema 12 , Makeni 18, Port Loko 13 and Sub-regional Of fice in Kono 1 1, as shown in figure 2 . Figure 2: Number of staff per region 4. ST AFF TREND FROM 2016 - 2020 Figure 3 below shows a steady increase in staf f number from 2016 to 2020. This is indicative of the Commission’ s growth and expansion on its operations and activities. Figure 3 Staff T rend 2016 - 2020

22. ANNUAL REPORT 2020 20 www@anticorruption.gov .sl 6 E d i t e d a n d p r i n t e d n e w A C C O r g a n o g r a m H u m a n R e s o u r c e D e p a r t m e n t 3 2 c o p i e s I n H o u s e 7 D e s i g n e d a n d p r i n t e d B r o c h u r e o n F a c t S h e e t o n t h e 2 0 1 9 N a t i o n a l C o r r u p t i o n P e r c e p t i o n S u r v e y R e p o r t , A c t i o n s , H o p e s a n d I m p e d i m e n t s i n t h e f i g h t A g a i n s t C o r r u p t i o n i n S i e r r a L e o n e ) P u b l i c E d u c a t i o n & O u t r e a c h D e p a r t m e n t 5 0 0 B o o k l e t s I n H o u s e 8 D e s i g n e d a n d p r i n t e d c o p i e s o f B r o c h u r e o n F a c t S h e e t o n t h e s t u d y o f t h e c o s t o n C o r r u p t i o n i n S i e r r a L e o n e 2 0 1 6 - 2 0 1 8 b y P u b l i c E d u c a t i o n & O u t r e a c h D e p a r t m e n t 5 0 0 B o o k l e t s I n H o u s e 9 D e s i g n e d a n d p r i n t e d C e r t i f i c a t e f o r I n d u c t i o n S t a f f H u m a n R e s o u r c e D e p a r t m e n t 1 4 C o p i e s I n H o u s e 1 0 D e s i g n e d a n d p r i n t e d B o o k l e t s o f R e p o r t a n d F l e e t F u e l M a n a g e m e n t i n t h e M B S S E a n d t h e M T H E P r e v e n t i o n D e p a r t m e n t 4 0 B o o k l e t s I n H o u s e 1 1 D e s i g n e d a n d p r i n t e d M a i d e n N e w s l e t t e r f o r t h e F i n a n c i a l I n t e l l i g e n c e U n i t ( F I U ) S i e r r a L e o n e , V o l u m e 1 , I s s u e 1 , J u l y 2 0 2 0 E d i t i o n A d m i n D e p a r t m e n t 5 0 0 C o p i e s I n H o u s e 1 2 D e s i g n e d a n d p r i n t e d P h o t o N e w s f o r N A C S N A C S S e c r e t a r i a t 4 0 0 C o p i e s I n H o u s e 1 3 D e s i g n e d a n d p r i n t e d I n t e r n a l M o n i t o r i n g R e p o r t ( S e p t - O c t 2 0 1 9 ) N A C S S e c r e t a r i a t 2 6 5 B o o k l e t s I n H o u s e 1 4 D e s i g n e d a n d p r i n t e d R e p o r t o n E n s u r i n g T r a n s p a r e n c y a n d A c c o u n t a b i l i t y i n t h e I m p l e m e n t a t i o n o f t h e F r e e Q u a l i t y S c h o o l E d u c a t i o n ( F Q S E ) P r o g r a m m e i n S i e r r a L e o n e t h r o u g h M o n i t o r i n g f o r C o m p l i a n c e P r e v e n t i o n D e p a r t m e n t 5 0 B o o k l e t s I n H o u s e PROCUREMENT UNIT Public procurement is an important government system for spending public money on acquisition of goods, works, and services needed for public programmes and projects. Procurement comprises: (i) preparation of annual budget to estimate needs, (ii) procurement planning following budgetary allocation, and (iii) execution of procurement plans. Procurement plans are implemented using a p r o c u r e m e n t c y c l e t h a t i n c l u d e s t e n d e r i n g o r b i d d i n g , c o n t r a c t a w a r d , a n d c o n t r a c t management. Therefore, it is our utmost aim to achieve value for money , minimize the costs to procure, ensure legislative and institutional risks in purchasing are minimized, and enhance an equitable platform for competition. This report covers the following activities undertaken by the Unit for the 2020 Financial Y ear: 1. Procured Goods, W orks and Services on behalf of the Commission and in line with the National Public Procurement Authority legal framework. 2. Sourced invoices, quotations and bids for the supply of various goods, works and services for the Commission. 3. Liaised with staf f of other departments and units to plan and coordinate procurement related activities and budgetary reviews. 4. Prepared and submitted quarterly procurement reports to the National Public Procurement Authority (NPP A) and also the Commission’ s Updated database of suppliers.

31. ANNUAL REPORT 2020 29 www@anticorruption.gov .sl ANAL YSIS OF RECOVERIES N A M E O F I N S T I T U T I O N D E S C R I P T I O N O F R E C O V E R Y A M O U N T ( L e ) C o l l e g e s a n d U n i v e r s i t i e s R e f u n d f o r t h e P a y m e n t o f A p p l i c a t i o n F o r m s 2 . 0 b i l l i o n S A L C A B D e b t C o l l e c t i o n 3 0 0 m i l l i o n S L R S A P a y m e n t f o r L i c e n s e s 5 4 0 m i l l i o n T O T A L 2 , 8 4 0 , 0 0 0 , 0 0 0 COMPLAINTS RECEIVED FROM THE PUBLIC The Department also received complaints from the public through the Report Centre that have been reviewed by the Complaint Review Committee of the Commission. These complaints bordered on systemic problems that can be examined and given the necessary advice. The department examined those complaints that have systemic lapses and gave recommendations to improve on service delivery . For the duration of the reporting year , 26 complaints were reviewed, 18 completed, 3 referred to Ministry of Lands whilst the review of 5 complaints are on-going. The recoveries made to the tune of 55 Million Leones from one of the reviews regarding non payments to Jui/Grafton sweepers were paid to the complainants and also Le1.5M recovered from extortion of payments to staf f of the RAZA Hotel.

21. ANNUAL REPORT 2020 19 www@anticorruption.gov .sl THE ADMINISTRATIVE DEPARTMENT INTRODUCTION The Administration Department has played a pivotal role in the provision of administrative and logistical services to support the operations of all the departments for ef ficient and ef fective performance of the Commission. It coordinated, organized, planned and directed a variety of day-to-day functions related to procurement, fleet management, maintaining security of ACC properties and lives, dispatch of mails, housekeeping, stores management, and printing works of the Commission to facilitate the smooth running of the of fice. The Department also oversaw the activities of auxiliary staf f to ensure that the Commission’ s objectives were achieved. The buildings housing the Commission’ s of fices in Makeni and Kenema are properties of the Commission. The Commission also owns a piece of land in Bo. Plans are now underway to acquire pieces of land in Port Loko and Kono to construct of fices for the Commission. The Resource Centre Unit is directly under the Administration Department. It continued to play its traditional role of support to various departments within the Commission. This was achieved by the timely design, production of useful promotional materials and valuable reports of projects undertaken by the respective Departments. The table below shows some of the amount of In-house and Out Sourced activities in the year 2020. REGIONAL OFFICES RESOURCE CENTRE UNIT NO . DE SC RI PT IO N OF J O B DE P AR TM EN T / UN I T QT Y PR IN TE D OU T SO UR CE D O R IN H OU S E 1 De sig ne d a nd pr int ed 4 Ed itio ns of th e C om mi ss ion ’ s N ew sle tte r , ‘Th e E ye ’ Pu bli c E du ca tio n & O utr ea ch De pa rtm en t 20 00 C op ie s In - Ho us e 2 De sig ne d a nd pr int ed 6 Ed itio ns of th e C om mi ss ion ’ s B ull eti n Pu bli c E du ca tio n & O utr ea ch De pa rtm en t 30 00 co pie s In - Ho us e 3 Pr int ed M on ito rin g R ep or ts for E f fic ien cy in th e M an ag em en t o f F lee t an d F ue l in th e M ini str ies of Ag ric ult ur e a nd F or es try (M AF ) a nd He alt h a nd S an ita tio n ( MO HS ) Pr ev en tio n D ep ar tm en t 50 B oo kle t s In Ho us e 4 De sig ne d a nd pr int ed As se t a nd E xit D ec lar ati on F or m s As se t D ec lar ati on U ni t 35 ,00 0 c op ie s Ou t s ou rce d 5 D e sig ne d a nd pr int ed te n M em or an da of U nd er sta nd ing (M OU ) w ith ten di f fer en t o rg an isa tio ns . Pu bli c E du ca tio n & O utr ea ch De pa rtm en t 50 co pie s In Ho us e

70. ANNUAL REPORT 2020 68 www@anticorruption.gov .sl NOTES T O THE FI NANC IAL ST A TEMEN TS (Co ntinued ) Other Payabl es 201 9 201 8 Le'000 Le'000 Accrued Expenses 541,484 505,308 Staf f W elfare 4 0 10 Local T ax - 200 Sundry C redito rs 2,632,89 5 7,643,92 2 W ithholding T ax 19,398 (1,727) P A YE 7,139 (89 ) 3, 200,956 8,14 7 ,624 12. Pr ovision al for Emplo yee Ben efit Balance B rought fo rward 32,554,4 42 28,095,3 67 Provision for the y ear 8,723,42 3 5,272 ,442 Benefit p aid within the year ( 2,049,12 0 ) (813,367 ) 39,2 2 8,74 5 32,554,4 42 13 Net Cash F low fr om Ope rating Activiti es Surplus / (Deficit) for the p eriod ( 2,093,9 50 ) (4,465,56 4) Interest re ceived ( 52,814 ) (76,050) Depreciat ion Char ge 722,94 6 689,753 Amortisa tion Char ge 22,815 22,815 (Increase )/Decreas e in Recei vables ( 16,172 ) (4,564) Increase/ (Decrease ) in Payab les 1,510,91 4 1 1,464,36 1 93,73 9 7,630,75 1

4. ANNUAL REPORT 2020 02 www@anticorruption.gov .sl TABLE OF CONTENT Executive Management T eam Foreword Pg.3 Of fice of the Commissioner Pg.4 NACS Secretariat Pg.4 Internal Audit Department Pg.10 Human Resource Department Pg.12 Administration Department Pg.19 Prevention Department Pg.24 Intelligence and Investigations (I&I) Department Pg.30 Prosecutions Department Pg.32 Public Education and External Outreach Department Pg.40 Finance Department Pg.47 Statement of Receipts and Payments for Y ear ended 31st December 2020 Pg.49

1. ANNU AL REPOR T 2020 Published by the Anti-Cor r uption Commission Headquar ter s: 3, Gloucester Street, F reeto wn, Sier ra Leone , W est Africa Hotline Nos: 077-985985 , 077 986 986, W e bsite: http//www@anticor r uption.g o v .sl 515 (All Netw orks) Bo Of fice Addr ess: 10 Bo Pujehun Dri v e , K ebbie T o wn Email: info@anticor r uption.g o v .sl Mak eni Of fice Addr ess: Mena Hill R eser v ation, Mak eni K enema Of fice Addr ess: R eser v ation R oad, Off Maxw ell Khobe Street K ono Of fice: 37 Masingbi R oad, K oidu City K ono P or t Lok o : 27 Conteh Street, P or t Lok o Anti-Corruption Commission SL Anti-Corruption.gov .sl @ACCSALONE Anti-Corruption Commission Sierra Leone_Official

3. ANNUAL REPORT 2020 01 www@anticorruption.gov .sl EXECUTIVE MANAGEMENT TEAM Francis Ben Kaifala Esq. (Commissioner) Mr . Augustine Foday Ngobie (Deputy Commissioner) Emmanuel Koivaya Amara Esq. Coordinator of Operations Mrs. Evelyn S. Kuyateh Director Intelligence and Investigations Department Mr . Nabillahi-Musa Kamara Director National Anti-Corruption Strategy Secretariat (NACS) Mr Saidu Dumbuya Director Administration Department Mr . Sheku Kanu Director Finance Department Mr . V ictor S. Peacock Director , Internal Audit Department Mr . Babar R. T uray Director , Prevention Department Mr . Calvin Mantsebo Esq. Director , Prosecutions Department Mrs. Y atta Katta Director Human Resource Department Mr . Patrick Sandi Director , Public Education & Outreach Department

68. ANNUAL REPORT 2020 66 www@anticorruption.gov .sl NOTES T O THE FIN ANCIA L ST A TEMEN TS (Con tinued) 7. Intan gible No n- Curr ent Assets 201 9 201 8 Le 000 Le 000 Cost: Balance Br ought forw ard 91,259 91,259 Additions During th e year - Balance C arried for ward 91,259 91,259 Pr ovisions f or Amortisa tion: Balance Br ought forw ard 68,444 45,630 Char ge for the year 22,815 22,815 91,259 68,445 Carrying Amount: - 22,814 8 Other Curr ent Assets Prepaymen ts 219,481 203,309 219,481 203 ,309

19. ANNUAL REPORT 2020 17 www@anticorruption.gov .sl Figure 7 : T rend in Staff T urnover 2016—2020 9. LEARNING AND DEVELOPMENT OF THE COMMISSION A total of 22 Staf f benefitted from 9 T raining Programmes and 4 Conferences Overseas . The following is the analysis of beneficiaries per department: The list of institutions below provided opportunities for learning and development of staf f during the year under review . T able 2: Distribution of Staff per department that benefitted from Learning and Development 1. UNODC 2. US EMBASSY 3. COMMONWEAL TH 4. UNITED KINGDOM/SIERRA LEONE PRO BONO 5. GOSL D e p a r t m e n t N u m b e r o f S t a f f s e n t f o r T r a i n i n g I n v e s t i g a t i o n s a n d I n t e l l i g e n c e 7 P r e v e n t i o n 2 C o m m i s s i o n e r ’ s O f f i c e 4 A d m i n i s t r a t i o n 3 P u b l i c E d u c a t i o n a n d E x t e r n a l O u t r e a c h 2 P r o s e c u t i o n s 1 The analysis above represents 9.5% of the total staf f which is undoubtedly low . Four training programmes were conducted locally for both operational and support staf f. 2016 2017 2018 2018 2020 YEAR

8. ANNUAL REPORT 2020 06 www@anticorruption.gov .sl INCREASED PUBLICA TION AND COMMUNICA TION ON THE NACS The NACS Secretariat, during the period under review , organized specific engagements with MDAs in order to raise awareness on the Strategy . The following institutions were targeted: · Njala University –Public Lecture · Pujehun District Council –Customized engagement · Moyamba District Council –Customized engagement · Bonthe Municipal Council Customized engagement · Sierra Leone Police –Lecture on the NACS · The Secretariat was also engaged in a robust public education campaign in both print and electronic media. A total of sixteen (16) radio and television programmes were conducted for the year 2020. · The Secretariat also launched its maiden departmental Newsletter . · A total of five (5) learning and sharing meetings were held nationwide after the first quarter monitoring in 2020. · The NACs Secretariat also had three (3) engagements with the Steering Committee to update them on the work of the Secretariat. ASSET DECLARATION UNIT INTRODUCTION The year 2020 witnessed a lot of transformation for the Asset Declaration process. The Anti- Corruption Act, 2008 was amended by the Anti- C o r r u p t i o n ( A m e n d m e n t ) A c t , 2 0 1 9 ; w h i c h objective was to make the Asset Declaration exercise more ef ficient and manageable. The 2019 Act reduced the categories of public of ficers that were to declare their incomes, assets and liabilities with the Commission, thereby limiting it to pubic of ficers in grade 7 and above, and those in lower grades with fiduciary responsibilities or Financially Exposed Persons (FEPs). This also covers Politically Exposed Persons (PEPs), who enter into public life either by election or political appointment. Notarization of Asset Declaration Forms (ADFs), which posed a financial burden on public of ficers, has also been removed by the said amendment. The Asset Declaration Unit functions to ensure that public of ficers comply with the asset declaration process by submitting their assets, incomes and liabilities with the Commission. This should be done bi-annually , by the deadline of st 31 March of every declaration year . The 2019 Act also imposed ‘Administrative Sanctions’ on public of ficers who failed to submit their ADFs with the Commission within the s t i p u l a t e d d e a d l i n e . For the reporting year , the Commission collected 25,913 Asset Declaration Forms compared to 2019 in which 17,212 forms were collected; this showed a 48% increase in the declaration exercise. S e c t i o n 1 2 2 ( 5 ) states:“Where a Public Of ficer fails to comply with a default notice issued by the Commission under subsection (2), the Commissioner shall direct t h a t t h e A c c o u n t a n t - G e n e r a l , t h e D i r e c t o r - General Human Resource Management Of fice or an Of ficer responsible for the payment of salary as the case may be to: a) withhold the salary of the Public Of ficer; b) suspend the Public Of ficer after one month but not more than three months; and c) dismiss the Public Of ficer after three months.”

28. ANNUAL REPORT 2020 26 www@anticorruption.gov .sl · Review of Fuel and Fleet Management in the Ministry of Basic and Senior Secondary Education (MBSSE) and Ministry of Higher and T ertiary Education (MHTE) This Review aimed at minimizing wastages and improving transparency and accountability of fleet and fuel Management in both Ministries. Presently , the two Ministries have implemented one of the key recommendations of the ACC, which is the T OT AL CARD system for the disbursement of fuel. This fuel card system may significantly minimize the mismanagement of fuel. HIGHLIGHTS OF KEY FINDINGS AND RECOMMENDA TIONS N O . F IN D IN G S R E C O M M E N D A T IO N s 1 T h e R e v ie w T e a m o b s e rv e d t h a t th e i n s ti tu ti o n s d id n o t m a in ta in a n u p d a te d f u e l d is tr ib u ti o n a n d c o n s u m p ti o n l o g b o o k /r e g is te r . F o r p ro p e r fu e l m a n a g e m e n t, t h e t w o m in is tr ie s s h o u ld a d o p t th e u s e o f T O T A L C A R D o r N P S L C A R D S Y S T E M . 2 . T h e R e v ie w d is c o v e re d l a c k o f u p d a te d e le c tr o n ic fl e e t d a ta s y s te m . T h a t th e i n s ti tu ti o n s s h o u ld d e v e lo p a n d m a in ta in a n u p d a te d e le c tr o n ic f le e t d a ta s y s te m t h a t g iv e s th e s ta tu s o f a ll fl e e t in t h e M in is tr ie s . 3 . T h e R e v ie w o b s e rv e d t h a t th e M in is tr ie s l a c k e d a d e q u a te a c c o u n ta b ili ty t o o ls s u c h a s , fu e l c h it , fu e l re q u e s t fo rm , fu e l re g is te r , a n d f u e l re c o n c ili a ti o n le d g e r . T h a t a c c o u n ta b ili ty t o o ls f o r fu e l m a n a g e m e n t b e d e v e lo p e d a n d m a in ta in e d b y t h e M in is tr ie s . B. POLICY REVIEWS IN MINISTRIES, DEP ARTMENTS AND AGENCIES The Prevention Department through the Policy and Ethics Unit reviewed policies in MDAs and addressed policy issues in systems review reports. Reviews were conducted to deal with obsolete policies in a bid to address emerging issues. During the reporting year , three institutions were reviewed. The Department produced policy guidelines for the award of Government Grant-in-Aid and other scholarships for the Ministry of T echnical and Higher Education (MTHE), whilst the two institutions -The Sierra Leone Maritime Agency (SLMA) and the Immigration Department- were in progress. C. MONIT ORING ACTIVITIES OF SER VICE DELIVER Y · Monitoring of Fleet and Fuel Management in the Ministry of Agriculture and Forestry (MAF) and Ministry of Health and Sanitation(MoHS) Fuel and vehicles are two critical tools that are fundamental to the successful implementation of Projects, Programmes and policy actions. Albeit, monitors of projects and programmes over the years have not attached much importance to these areas, and so this has remained a fallow landscape for perpetrators of corrupt practices. Nonetheless, our monitoring activities in the recent years revealed that mismanagement of vehicles and fuel had been a major inhibiting factor to the successful implementation of many socio- economic development programmes and projects in Sierra Leone. Our intervention has changed the perception and proper systems have been put in place for ef fective and ef ficient service delivery . The monitoring report was presented to the Permanent Secretaries of bot Ministries.

64. ANNUAL REPORT 2020 62 www@anticorruption.gov .sl NO TE S T O TH E F INA NC IAL ST A TE ME NT S (C ont inu ed) 2 . G ran t In com e 201 9 201 8 Le’ 000 Gov ernm ent of S ierr a L eon e 40,7 91,3 16 32,8 61,5 1 1 W orld Ba nk 2,33 2,69 7 - Eur ope an U nio n 77,2 05 - UN ICE F 302 ,598 375 ,561 OSI W A 452 ,968 - 43,9 56,7 8 4 33,2 3 7,07 2 3. O the r In com e Inte rest Re ceiv ed 52,8 14 76,0 50 Sale of Bid din g D ocu men ts 5,70 0 400 58,5 14 76,4 50 Le’ 000

33. ANNUAL REPORT 2020 31 www@anticorruption.gov .sl INVESTIGATIONS UNIT Activities Undertaken in 2020 The Unit completed a total of 100 cases, as provided for by the Presidential Performance Service Bond. Among these 100 cases , 32 were submitted to the Prosecution Department for legal opinion, 2 cases were ‘kept in view’ (KIV), while 46 cases were recommended for closure. Also, 5 cases were cautioned, 10 files were closed after recovery , while 5 cases were referred to MDAs. INTER VENTIONS INT O THE 2018 AUDIT OR GENERAL ’S REPORT One of the major sources of information/intelligence that propels the activities/operations of the Department is from the annual Auditor General’ s report. For the period under review , the Department identified and probed into twenty-three (23) issues/matters raised by the Auditor General’ s Report of 2018. Out of these matters, some were charged to court, recoveries made, others closed and some matters are still on going. GRAPHICAL PRESENT A TION OF 2020 CASE LOG ANAL YSIS The cases brought forward from 2019 were 308 , and a total of 164 new c a s e s w e r e assigned in 2020 giving a sum total of 472 cases. The c u r r e n t c a s e l o g has a total number o f 3 7 4 a s 1 0 0 c a s e s w e r e completed for the p e r i o d u n d e r review .

14. ANNUAL REPORT 2020 12 www@anticorruption.gov .sl HUMAN RESOURCE DEPARTMENT INTRODUCTION The Human Resource (HR) Department is primarily responsible for managing, assisting and dealing with employee-related matters; including such functions as Recruitment and Selection P r o c e s s , P o l i c y A d m i n i s t r a t i o n , e t c . T h e D e p a r t m e n t w o r k s c l o s e l y w i t h a l l o t h e r departments to support and respond to their needs, providing human resource leadership and expertise that promote excellence, impartiality , integrity , respect and service. CORE FUNCTIONS OF THE DEP ARTMENT · To provide valued and ef fective human resource services and support to enable the Commission to attract, support, retain, and develop diverse talents needed to achieve and sustain its mission and vision by: · Hiring the most or best-qualified employees, ensuring an ef fective selection interview p r o c e s s , i n c r e a s i n g t h e C o m m i s s i o n ’ s visibility in the employment marketplace, and conducting thorough Probity and Background reference checks. · Establishing, administering, and ef fectively Communicating sound policies, procedures, and practices that treat employees with dignity and equality while maintaining the C o m m i s s i o n ’s c o m p l i a n c e w i t h s t a t u t o r y employment and labour laws and regulations. · P r o v i d i n g l e a r n i n g a n d d e v e l o p m e n t opportunities in areas of ef fective leadership and career development of employees · Promoting and recognizing staf f as well as e n c o u r a g i n g t h e v a l u e o f d i v e r s i t y o r multiplicity in the workplace. · Providing a work atmosphere that is safe, healthy and Secure. In the year under review , the following activities were undertaken: · HR Administration and Management · Recruitment and Selection · Appointments/Promotions · Policy Administration · Staf f Mobility/ Staf f T urnover (Resignations, Retirements, Upgrading, Appointments) · Performance Management · Staf f Learning and Development HR ADMINISTRA TION AND MANAGEMENT The operations of the Commission continued to Expand demanding more HR timely interventions to ensure smooth communication flow of policies a n d p r o c e d u r e s , a p p r i s i n g t h e m o n n e w developments and management decisions and giving them opportunit y to bring out their c o n c e r n s o r c h a l l e n g e s i n t h e w o r k p l a c e . P e r s o n a l f i l e s w e r e u p d a t e d a n d m o n t h l y analysis of staf f attendance were prepared and approprite measures taken against defaulters and continued monitoring all other compliance issues. The expansion of operations prompted the HR to prepare a three year work force plan to h e l p a l l e v i a t e t h e l e a n s t a ff s i t u a t i o n t h e Commission is currently facing. RECRUITMENT AND SELECTION The Human Resources Department continued to apply a standardized assessment procedure to recruitment and selection of qualified persons and retaining the best talents the job market can of fer subject to successful background and probity checks. The recruitment and selection p r o c e s s i n t h e C o m m i s s i o n i s q u i t e a n extensive venture starting with posting of job vacancies all the way through New Employee orientation/Induction. A total of 13 job positions were advertised on the Commission’ s website, notice boards and selected newspapers. On the average 2,000 applications were received and 17 recruited, having successfully gone through background and probity checks. Out of this total, 1 1 were employed as permanent staf f and 6 on

57. ANNUAL REPORT 2020 55 www@anticorruption.gov .sl ST A TEMENT OF FINANCIAL POSITION 201 9 201 8 Notes Le'000 Le'000 Assets T angible Non - curr ent Assets Property , Plant and Equipment 6 10 , 744 , 844 8,075,782 Intangible Non - Current Assets 7 - 22 ,814 T otal Non - Curr ent Assets 10,744,844 8,098,596 Curr ent Assets Other Current Assets 8 219,481 203,309 Cash and Cash Equivalent 9 7,725,952 10,971,40 8 T otal Curr ent Assets 7, 945,233 1 1,174,71 7 T otal Assets 18,690,277 19 , 273 , 313 Funding and Liabilities Accumulated Fund 10 ( 24 , 0 13,92 7 ) (21,919,977 ) End of Service Benefit 12 39,2 2 8,74 5 32,554,442 Other Payables 1 1 3,200,95 6 8,14 7 ,624 Capital Fund 1 4 274,50 3 491,224 T otal Funding and Liabilities 18,6 90,2 77 19,273,313 These Financial Statements wer e appr oved on.............................................2021 ........................................................................ Commissioner

59. ANNUAL REPORT 2020 57 www@anticorruption.gov .sl ST A TEME NT OF CASH FLOW 201 9 201 8 Notes Le'000 L e'000 Operat ing Activit ies Net Ca sh Flow from O peratin g Activit ies 13 93,739 7,630,7 51 Investin g Activit ies Acquisi tion of Propert y Plant and Eq uipmen t 6 (3,392,0 08) (491,12 9) Proceed s from d isposal of asset - - Interest receiv ed 3 52,814 76,050 Net Ca sh inflo w/Outf low fr om Inv esting Activit ies (3,339,1 9 4 ) (415,07 9) Net Inc r ease in Cash a nd Cash Equiva lent (3,245,4 5 6 ) 7,215,6 72 Cash an d Cash Equiva lent at Beginn ing of Y ear 10,971, 40 8 3,755,7 36 Cash an d Ca sh Equi valent at Y ear End 8 7,725,9 52 10,971, 408

51. ANNUAL REPORT 2020 49 www@anticorruption.gov .sl The statement of receipts and payments below summarizes the financial transactions for 2020. st Statement of Receipts and Payments for the Y ear Ended 31 December 2020 R e c e ip ts : G o v e rn m e n t o f S ie rr a L e o n e 4 6 ,1 4 6 ,6 9 1 ,4 4 8 U n it e d N a ti o n s I n te rn a ti o n a l C h ild re n 's E m e rg e n c y F u n d (U N IC E F ) 3 ,2 3 0 ,3 8 7 ,1 7 7 W o rl d B a n k 5 ,1 8 6 ,0 3 0 ,9 0 7 O p e n S o c ie ty I n it ia ti v e f o r W e s t A fr ic a ( O S IW A ) 4 2 4 ,4 0 9 ,2 3 9 R e c o v e ry o f fu n d s f ro m C o rr u p t P ra c ti c e s 7 ,0 0 8 ,3 3 0 ,8 4 7 O th e r In c o m e ( B a n k I n te re s t R e c e iv e d , s a le o f s c ra p a s s e ts & S a le o f B id d in g D o c u m e n ts ) 8 6 ,4 9 3 ,8 4 7 6 2 ,0 8 2 ,3 4 3 ,4 6 5 P a y m e n ts : A d m in is tr a ti v e E x p e n s e s 9 ,9 7 0 ,1 8 5 ,7 3 7 S ta f f S a la ri e s & A llo w a n c e s 3 7 ,3 5 7 ,2 9 4 ,9 7 6 C a p it a l & D e v e lo p m e n t E x p e n d it u re 3 ,9 5 1 ,3 6 1 ,4 5 2 T ra n s fe r o f fu n d s r e c o v e re d 5 3 6 ,0 0 9 ,2 3 0 5 1 ,8 1 4 ,8 5 1 ,3 9 5 E x c e s s o f re c e ip ts o v e r p a y m e n ts 1 0 ,2 6 7 ,4 9 2 ,0 7 0 F o re ig n C u rr e n c y E x c h a n g e D if fe re n c e 6 5 ,7 0 3 ,5 6 5 C a s h & B a n k B a la n c e s a s a t 1 s t J a n u a ry 2 0 2 0 7 ,7 2 5 ,9 5 2 ,3 4 4 C a s h & B a n k B a la n c e s a s a t 3 1 s t D e c e m b e r 2 0 2 0 1 8 ,0 5 9 ,1 4 7 ,9 7 9 Note: st The above statement of receipts and payments for the year ended 31 December 2020 is just a report on the Commission’ s finances and does not in any form replace the annual audited financial statements for 2020 financial year . The Commission will publish the 2020 audited financial statements as required by law as and when available.

58. ANNUAL REPORT 2020 56 www@anticorruption.gov .sl ST A TEMEN T OF COMPR EHENSI VE INC OME 201 9 201 8 Notes Le'000 Le'000 Income Grant Inc ome 2 43,956,78 4 3 3,237,072 Commiss ion on Re covery 1,122,947 868,644 T ransfer to Income 14 2 16,72 1 233,010 45,296,45 2 34,338,72 6 Other Inc ome 3 58,514 76,450 Exchange Gain / (L oss) 136,593 ( 4,409 ) T otal Inco me 45, 491,5 5 9 34,410,76 7 Expendi tur e Administ rative Exp enses 4 7 , 584 , 3 1 1 6,5 1 1 ,338 Personne l / Staf f Cost 5 40 , 001 , 198 32,364,99 3 T otal Exp enditur e 47,585,50 9 38,87 6 ,331 Results f or the Y ear 10 ( 2,093,9 50 ) ( 4,465,564 ) Balance B rought Fo rward ( 21,919 ,977 ) (1 7,454,413 ) Balance C arried Fo rward ( 24,013,9 2 7 ) ( 21,919,97 7 ) These Financial Statements wer e appr oved on.............................................2021 ........................................................................ Commissioner

49. ANNUAL REPORT 2020 47 www@anticorruption.gov .sl FINANCE DEPARTMENT REPORT ON THE FINANCES FOR 2020 FINANCIAL YEAR Receipts during the Y ear During 2020 financial year , the Commission received Le46,146,691,448 (Forty six billion, one hundred and forty six million, six hundred and ninety one thousand, four hundred and forty eight Leones) from the Government of Sierra Leone (GoSL) in respect of staf f salaries and allowances, administrative expenses and capital and development expenditure as detailed below P U R P O S E O F R E C E I P T A M O U N T - S L L S t a f f S a l a r i e s a n d A l l o w a n c e s 3 4 , 9 5 8 , 3 0 0 , 5 9 6 A d m i n i s t r a t i v e C o s t 8 , 1 8 8 , 3 9 0 , 8 5 2 C o n s t r u c t i o n o f A C C o f f i c e b u i l d i n g 3 , 0 0 0 , 0 0 0 , 0 0 0 T o t a l 4 6 , 1 4 6 , 6 9 1 , 4 4 8 In addition to funds received from GoSL, the Commission also received a total amount of Le8,840,827,323 (Eight billion, eight hundred and forty million, eight hundred and twenty seven thousand, three hundred and twenty three Leones) from Development Partners as per table below: De ve lo pm en t P ar tn e r Am ou nt - SL L Pu rp os e Un ite d N ati on s I nte rn ati on al Ch ild re n's Em er ge nc y F un d ( UN IC EF ) 3,2 30 ,38 7,1 77 Mo nit or ing th e i mp lem en tat ion of th e S oc ial S afe ty Ne t ( SS N) pr oje ct an d h an dli ng th e G rie va nc e R ed re ss M ec ha nis m (G RM ), mo nit or ing C ov id 19 em er ge nc y pr ep ar ed ne ss an d r es po ns e a nd the co or din ati on , r ep or tin g e tc. of th e g rie va nc e r ed re ss ac tiv itie s un de r t he S ier ra Le on e S kil ls De ve lop me nt Pr oje ct (S LS DP ) W or ld Ba nk 5,1 86 ,03 0,9 07 Op en S oc iet y I mi tat ive fo r W es t Af ric a (O SI W A) 42 4,4 09 ,23 9 Su pp or t to a pr oje ct pr op os al titl ed 'C ha ng ing th e g am e p lan in th e fig ht ag ain st co rru pti on in S L T ot a l 8,8 40 ,82 7,3 2 3

41. ANNUAL REPORT 2020 39 www@anticorruption.gov .sl 6 Th e St at e vs . S ar ah F in da Be nd u an d Vict or L ab ou r & Ke pi at u Al gh al i M is ap pr op ria tio n of P ub lic Fu nd s, C on sp ira cy to C om m it C or ru pt io n O ffen ce s 1 O n th e 30 /9 /1 9 th e Fr ee to w n H ig h C ou rt pr es id ed o ve r b y Ju st ic e C os m ot in a Ja rr et J . co nv ic te d th e Ac cu se d pe rs on o n he r o w n pl ea . S he w as fi ne d Le 30 0M o n co un t 1( M is ap pr op ria tio n of P ub lic F un ds ) a nd co un t 6 (C on sp ira cy to C om m it a C or ru pt io n O ffen ce ). The Thi rd Ac cu se d (K ep ia tu Al gh al i) w as o rd er ed to p ay a re st itu tio n of Le 22 7, 0 00 o n th e 1 s t O ct ob er 2 01 9. C as e in pr og re ss o r t he o th er Ac cu se d Pe rs on s. C .T M an ts eb o ap pe ar ed fo r t he S ta t e 7 Th e St at e vs . J on at ha n M ic ha el J en ki n s So lic iti ng a dv an ta ge c on tra ry to 2 8( 2) o f t he An ti - C or ru pt io n Ac t, N o 12 o f 2 00 8 Ab us e of O ffice , c on tra ry to s ec tio n 42 (1 ) o f t he An ti - C or ru pt io n Ac t,N o 12 o f 2 00 8 1 N on e O n th e 1 1/ 10 /1 9 th e H ig h C ou rt at F re et ow n pr es id ed o ve r b y Ju st ic e R .S F yn n JA ., co nv ic te d th e Ac cu se d pe rs on in C ou nt 1 - So lic iti ng Ad va nt ag e an d co un t 2 - Ab us e of O ffice . Th e Ac cu se d w as o rd er ed to p ay a fin e of L e5 0M in c ou nt 1 a nd L e5 0M in c ou nt 2, O r 4 ye ar s in p ris on o n ea ch c ou nt , t o ru n co nc ur re nt ly . F in es to b e pa id im m ed ia te ly . E. K Am ar a ap pe ar ed fo r t he St at e 8 Th e St at e vs . S te ve n Y ay a M an as ar ay , Ad el e Fa ya , Ab u Ba ka rr Ba ng ur a & Is at u U la ik at u Ki am p Ka m ar a C on sp ira cy to c om m it a C or ru pt io n O ffen ce , M is ap pr op ria tio n of P ub lic Fu nd s 3 1 O n th e 12 /1 1/ 20 19 in th e H ig h C ou rt in Fr ee to w n pr es id ed o ve r b y Ju st ic e Bi nt u Al ha di J . c on vi ct ed Ad el e Fa ya , I sa tu U la ik at u Ki am p Ka m ar a an d Ab ub ak ar r Ba ng ur a. Ad el e Fa ya w as o rd er ed to p ay a fi ne o f Le 30 M a nd L e2 M a s re st itu tio n, Is at u U la ik at u Ki am p Ka m ar a w as o rd er ed to p ay a fin e of L e3 0M a nd L e2 M a s re st itu tio n an d Ab ub ak ar r K am ar a w as o rd er ed to p ay a fin e of L e3 0M a nd L e2 M a s re st itu tio n. Pa ym en t o f f in e s an d re st itu tio ns to o n or be fo re 1 1/ 12 /1 9 or th ey s er ve a ja il te rm o f 3 ye ar s ea ch . St ep he n Y ay a M an sa ry w as ac qu itt ed a nd d is ch ar ge d. J oe l D ee n T ar aw al ly a pp ea re d fo r t he S ta t e 9 Th e St at e vs . I sh a Jo ha ns en & C hr is to ph er Ab du l K am ar a M is ap pr op ria tio n of D on or Fu nd s C on sp ira c y 2 O n th e 27 /5 /1 9 th e H ig h C ou rt in Fr ee to w n pr es id ed o ve r b y Ju st ic e R .S F yn n fo un d th e Ac cu se d pe rs on s no t g ui lty . Th ey w er e Ac qu itt ed a nd d is ch ar ge d. C .T M an ts eb o ap pe ar ed fo r t he S ta t e 1 0 Th e St at e vs . S ha ka Sa hi d Ka m ar a, Vic to r Bo ck ar ie F oh , M ilk ak u M an sa ra y , M oh am ed Al ie Ba h, Ib ra hi m F ak eh C on te h & Ab ub ak ar r C ar e w C on sp ira cy to c om m it a C or ru pt io n O ffen ce , M is ap pr op ria tio n of p ub lic Fu nd s 2 N O C as e Su bm is si on R ul in g de liv er ed b y Ju st ic e R .S F yn n JA o n 1 1/ 10 /1 9, M ik al u M an sa ra y an d M oh am ed A lie B ah w er e di sc ha rg e d . Th e ju dg e or de re d th at th e 1 s t , 2 n d , 4 t h an d 5 t h Ac cu se d pe rs on s pr oc ee d to op en th ei r d ef en se o r a s th ey m ay e le ct . C .T M an ts eb o ap pe ar ed fo r t he S ta t e N.B. In the 10 cases finalized in 2019 the ACC secured the convictions of 16 Accused persons and the acquittal of 16 persons. Some of the cases in respect of which there were acquittals are still ongoing against the co-Accused of the acquitted persons

40. ANNUAL REPORT 2020 38 www@anticorruption.gov .sl ACC CONVICTIONS AND ACQUITT ALS IN 2019 N O C A S E N A M E O F F E N C E N U M B E R O F P E R S O N C O N V I C T E D A C Q U I T A L S C O M M E N T 1 T h e S t a t e v s . A b u b a k a r r S id iq u e Tu r a y , E d w a r d K a r g b o , M o s e s K h r o m a ( A li a s M . O J a h ) , L a m in L u m e h M a n s a r a y & M a t h e w A m a r a S e s a y M is a p p r o p r ia t io n o f P u b li c F u n d s 5 N o n e O n t h e 1 2 / 2 / 1 9 t h e H ig h C o u r t in K e n e m a , p r e s id e d o v e r b y H o n J u s t ic e I v a n S e s a y J . , c o n v ic t e d t h e A c c u s e d p e r s o n s a n d o r d e r e d t h a t e a c h o f t h e A c c u s e d p a y a f in e o f L e 3 0 M o r t h r e e y e a r s im p r is o n m e n t . N . D a v ie s a p p e a r e d f o r t h e S t a t e 2 T h e S t a t e v s . E d w a r d K in g & S o r ie b a K a m a r a M is a p p r o p r ia t io n o f P u b li c F u n d s , F a il u r e t o p a y t a x p a y a b le t o p u b li c b o d y c o n t r a r y , F a il u r e t o c o m p ly w it h a p p li c a b le p r o c e d u r e s a n d g u id e li n e s r e la t in g t o t h e m a n a g e m e n t o f f u n d s , 2 N o n e O n t h e 2 7 / 2 / 1 9 t h e A c c u s e d p e r s o n s c h a n g e d t h e ir p le a s f r o m N o t g u il t y t o G u il t y b e f o r e J u s t ic e B in t u A lh a d i J . T h e P r o s e c u t io n o ffe r e d n o e v id e n c e o n c o u n t 3 , 4 , a n d 5 . T h e y w e r e s e n t e n c e d t o 3 y e a r s im p r is o n m e n t e a c h , c u s t o d ia n n o a lt e r n a t iv e . E . K A m a r a a p p e a r e d f o r t h e S t a t e 3 T h e S t a t e v s . E m m a n u e l E k u n d a y o C o n s t a n t S h e a r s - M o s e s A b u s e o f O ffi c e 1 N o n e O n t h e 2 7 / 2 / 1 9 J u s t ic e M . M S a m b a J A c o n v ic t e d t h e A c c u s e d P e r s o n o n t w o c o u n t s r e la t in g t o A b u s e o f O ffi c e . A c c u s e d w a s o r d e r e d t o p a y a f in e o f L e 3 0 M o n e a c h c o u n t t o t a li n g L e 6 0 M a n d p a y m e n t t o b e m e m a d e im m e d ia t e ly o r 3 y e a r s im p r is o n m e n t . T h e S t a t e w a s r e p r e s e n t e d b y M . M S o w 4 T h e S t a t e v s . A b d u l B a r r i e U s in g O ffi c e t o I m p r o p e r ly C o n f e r a n a d v a n t a g e 1 N o n e O n t h e 2 4 / 4 / 1 9 t h e A c c u s e d P e r s o n c h a n g e d h is p le a f r o m N o t G u il t y t o G u il t y o n c o u n t 5 . T h e A c c u s e d p e r s o n w a s o r d e r e d t o p a y a f in e o f L e 2 5 0 M b y J u s t ic e F y n n J A . T h e p a y m e n t h a s b e e n e ffe c t e d t o t h e C o n s o li d a t e d R e v e n u e F u n d . M a t t e r in p r o g r e s s o n c o u n t s 1 , 2 , 3 , 4 , 6 , a n d 7 . S . H a r le s t o n a p p e a r e d f o r t h e S t a t e 5 T h e S t a t e v s . E d w a r d S a li f u M a n s a r a y , A n d r e w S a io M a n s a r a y & M o h a m e d S u li a m a n Q u r a is h i S o li c it in g a n d A c c e p t in g A d v a n t a g e M a k e n i ) 2 1 O n t h e 8 / 5 / 1 9 t h e M a k e n i H ig h C o u r t p r e s id e d o v e r b y J u s t ic e U n is a K a m a r a h e c o n v ic t e d t w o H e a d T e a c h e r s , E d w a r d S a li f u M a n s a r a y o f t h e R o m a n C a t h o li c P r im a r y S c h o o l a n d A n d r e w S a io M a n s a r a y o f t h e W e s le y a n C h u r c h S ie r r a L e o n e o n t w o c o u n t s o f S o li c it in g . T h e A c c u s e d p e r s o n s w e r e o r d e r e d t o p a y a f in e o f L e 3 0 M e a c h o r 3 y e a r s im p r is o n m e n t . M o h a m e d S u li a m a n O u r a is h i w a s a c q u it t e d a n d d is c h a r g e d . Ti m o t h y P . M S o w a a p p e a r e d f o r t h e S t a t e

10. ANNUAL REPORT 2020 08 www@anticorruption.gov .sl The IT Unit also provided internet connectivity to regional of fices through high speed 4G routers; thereby providing a communication enhancement. The provision of the 4G internet facility has also facilitated the use of the Commission’ s ERP (Enterprise Resource Planning) platform in all Anti-Corruption Commission (ACC) of fices in the country . The ERP has invariably made staf f from varied departments to collaborate online, such as seeking help, prof fering various requests such as vehicle requests, and the provision of specialized integrated utilities, amongst others. REPORT CENTRE UNIT INTRODUCTION The Report Centre is a Unit under the of fice of the Commissioner and is very key to the operations of the Commission as it is the first port of call to the Commission. Reports generated from the Centre form the basis of the operations of the various departments of the Commission. Reports are received by the Commission through the following means; by toll free lines 077985985/ 077986986 and 515 (Orange, Africel and Sierratel), by letter , in person at the Commission’ s Head of fice in Freetown and our regional of fices in Bo, Makeni, Kenema, Kono and Port Loko. Reports can be made through the following email addresses; report@anti-corruption.gov .sl and info@anti- corruption.gov .sl There is a Complaint Review and Management Committee which meets once a week, to examine all reports received and processed by the Report Centre and to make referrals to departments within the Commission and to other MDAs. The regional of fices also have their Complaint Review Committees that follow the same procedures. For the year under review , the Report Centre received and processed 424 complaints from the public through the various reporting channels. Of these, 171 were referred to the Intelligence and Investigations Department that constituted 40% of the total reports. A total of 27 reports were referred to the Prevention Department (14% of the reports), while only 1 report was sent to the Public Education and Outreach Department. Also, 225 reports were referred to MDAs, as shown in the table below: T able showing Referrals made by the Report Centre to MDAs M D A N o o f R e p o r t s T h e S i e r r a L e o n e P o l i c e 1 7 M i n i s t r y o f H e a l t h a n d S a n i t a t i o n 4 J u d i c i a r y 1 0 N A S S I T 1 8 M i n i s t r y o f L a b o u r 2 1 M i n i s t r y o f L o c a l G o v e r n m e n t 6 M i n i s t r y o f B a s i c a n d S e n i o r S e c o n d a r y E d u c a t i o n 1 9 S i e r r a L e o n e I n s u r a n c e C o m m i s s i o n 3 E D S A & E G T C 4 O f f i c e o f t h e O m b u d s m a n 3 O t h e r M D A s 1 2 0 T o t a l 2 2 5

66. ANNUAL REPORT 2020 64 www@anticorruption.gov .sl NOTE S T O THE F INAN CIAL ST A TEME NTS ( Contin ued) 5. Pers onnel / Staff Cost 2019 2018 Le'000 Le'000 NASSI T Employ er's Con tribution 1,783,5 01 1,532,6 19 T ranspor t Allowan ces 1,417,0 08 1,208,0 08 Medical Allowan ces 1,551,2 56 1,342,4 18 Rent Allowan ces 3,956,5 69 3,415,2 00 Commis sioners & Depu ty Comm issioner 's Domest ic Cost 49,250 49, 333 Annual Leave Allowan ces 1,976,9 36 1,785,3 67 Disturb ance/Ac ting Allowan ce 286,73 1 123,102 Salaries & Allowan ces for B O Of fice 1,107,6 15 987,013 Commis sioner's & Depu ty Comm issioner ’ s Utility Cost 49,250 49,333 Basic S alaries 19,056, 37 2 16,495, 714 T erminal Benefits 8,766,7 10 5,376,8 86 40,001, 198 32,364, 993

13. ANNUAL REPORT 2020 1 1 www@anticorruption.gov .sl KEY ACTIVITIES UNDERT AKEN IN 2020 N O A C TI V IT Y A C TI V IT Y D A T E 1 20 19 F in an ci al S ta te m en ts A ud i t A pr il 20 2 0 2 20 19 Q ua rte rly F in an ci al P er fo rm an ce R ev ie w E nd o f e ve ry Q ua rte r 3 R ev ie w o f P ro cu re m en t A ct iv iti e s Fr om th e in ce pt io n to th e C om pl et io n of th e P ro cu re m en t p ro ce s s 4 R ev ie w o f t he A ct iv iti es o f A dm in , i nc lu di ng IT , T ra ns po rt an d S to re s E nd o f e ve ry Q ua rte r 5 A ud it C om m itt ee M ee tin g M ar ch , J ul y an d D ec em be r 6 R eg io na l O ffice s Fi na nc ia l a nd P er fo rm an ce R ev ie w A ug us t 7 P er fo rm an ce A ud it on H um an R es ou rc es D ep ar tm en t O ct ob e r 8 P er fo rm an ce A ud it on In te lli ge nc e an d In ve st ig at io n D ec em be r 9 Y ea r E nd S to ck a nd C as h C ou n t D ec em be r 1 0 P ro vi de F in an ci al M an ag em en t S er vi ce s to th e S ta ff We lfa re A ss oc ia tio n of th e A C C O n - go in g 1 1 P ro vi d e t e ch n ic a l i n p u t to t h e d e ve lo p m e n t o f th e A C C ’ s S tr a te g ic P la n 2 0 2 1 - 202 3 S ep te m be r & N ov em be r OPINION ON THE INTERNAL CONTROLS, GOVERNANCE, OPERA TION AND COMPLIANCE The Internal Audit Department for the period under review registered a significant improvement in the response rate from the Auditees following each audit. The Department identified no financial control issues believed to represent material deficiencies in the Internal Controls within the Commission. Additionally , there were no circumstances, which caused the Department to believe that Management’ s decision resulted in the acceptance of unreasonable level of risk. In view of the above, the Internal Audit Department is pleased to report that, the internal controls, governance, risk and management systems were adequate and ef fective.

15. ANNUAL REPORT 2020 13 www@anticorruption.gov .sl contract basis; 65% of these fall within the operational cadre as shown in the table below: T able 1: Permanent & Contract Staff Recruited in 2020 per Designation PE RM AN EN T ST AF F CO NT RA CT S T AF F Inv es tig ati on O ffi ce r s 2 Co mm un ica tio n C on su lta nt 1 Pr os ec ut or s 2 IT S pe cia lis t 1 Pu bli c E du ca tio n O ffi ce r s 1 Da ta En try O pe rat or 4 Dr ive r s 5 Fle et Of fic e r 1 T OT A L 1 1 6 ORIENT A TION A two-day orientation programme was organised for the said 17 new employees to give them an overview of the Commission and its operations. ST AFF PROFILE PER EMPLOYMENT ST A TUS As at December 2020, the Commission had total staf f strength of 230 nationwide; of which 204 were on permanent appointments and 26 on contract as indicated in F igure 1 below . Figure 1: Staff Recruited and Appointment Status St af f Str eng th PERMANENT St atus CONTRA CT N u m b e r o f S t a f f

45. ANNUAL REPORT 2020 43 www@anticorruption.gov .sl assessments like the National Corruption Perception Survey Report. According to the T ransparency International (TI) Corruption Perception Index-2020 Report, Sierra Leone was ranked 1 17 out of 180 nations, moving two spaces from 1 19 in 2019 . The country maintained its score of 33 in the T ransparency International Corruption Index, which was above the sub-Saharan average of 32. The country also increased its score in the ‘Control of Corruption’ Indicator in the Millennium Challenge Corporation (MCC) Scorecard, moving from 79 percent in 2019 , to 81 percent in 2020 . In 2017, the country score in this category was 49 percent; meaning the country made 32 percent upwards, moving from 49 percent in 2017, to 81 percent in 2020 . Also, according to the 2020 National Corruption Perception Survey Report, conducted by the Public Financial Management Consortium led by Centre for Accountability and Rule of Law (CARL), 91% of respondents stated satisfaction in the way the ACC was leading the fight against corruption. O R G A N IS A T IO N / IN D E X 2 0 1 7 S C O R E /R A N K 2 0 1 8 S C O R E /R A N K 2 0 1 9 S C O R E /R A N K 2 0 2 0 S C O R E /R A N K M il le n n iu m C h a ll e n g e C o rp o ra ti o n S c o re c a r d 4 9 % 7 0 % 7 9 % 8 1 % T ra n s p a re n c y I n te rn a ti o n a l C o rr u p ti o n P e rc e p ti o n S u rv e y 1 3 0 ( ra n k in g ) 1 2 9 ( ra n k in g ) 1 1 9 ( ra n k in g ) 1 1 7 ( ra n k in g ) T ra n s p a re n c y I n te rn a ti o n a l C o rr u p ti o n P e rc e p ti o n I n d e x 3 0 ( s c o re ) 3 0 ( s c o re ) 3 3 ( s c o re ) 3 3 ( s c o re ) RADIO AND TELEVISION MONIT ORING In a bid to keep the public abreast with corruption issues reported by the media, the Department monitored 17 Radio Stations and 4 T elevision Stations across the country . COMMEMORA TION OF THE INTERNA TIONAL ANTI-CORRUPTION DA Y , 2020 The International Anti-Corruption (IAC) Day is observed on December 9 every year to raise public awareness about the ills of corruption, reflect on, and review the ef forts of Governments in combating the scourge. In observance of the 2020 IAC Day , the ACC, in partnership with CARL, organized a Y outh Conference at the Golden T ulip Hotel Aberdeen in Freetown on the theme “Leveraging Y outh Capacity and Involvement in the Fight against Corruption”. The event brought together youth, college and university students, school pupils, the media, and other partners in the fight against corruption. The event created a platform for a national conversation around the youthfulness of our population and how that could be tapped into positively for the fight against corruption. Dr . Francis Sowa, Senior Lecturer at the Fourah Bay College (FBC) served as Moderator , while Edwina Michaela Swallow , President of the Sierra Leone Bar Association, Aminata Ndiaye Kane CEO of Orange Sierra Leone and Josephine Kamara, Communication Specialist Purposeful Production, served as panelists.

69. ANNUAL REPORT 2020 67 www@anticorruption.gov .sl NOTES T O THE FI NANC IAL ST A TEMEN TS (Co ntinued ) 9. Cash and Ca sh Equ ivalent 201 9 201 8 Le'000 Le'000 Sierra Leo ne Comm ercial Bank 01 1,746,108 1,970,629 Sierra Leo ne Comm ercial Bank 02 197,668 951,272 Sierra Leo ne Comm ercial Bank Bo 25,606 27,780 Sierra Leo ne Comm ercial Bank Makeni 18,456 40,425 Access B ank 01 9,860 51,691 Access B ank 02 2,674,1 15 7,702,065 Sierra Leo ne Comm ercial Bank Kenema 58,6 6 5 4,177 Sierra Leo ne Comm ercial Bank - 05 461, 634 34,054 Sierra Leo ne Comm ercial Bank Kono 12,949 5,395 Bank of S ierra Leon e GBP 127,099 106,693 Bank of S ierra Leon e SLL 22,839 61,546 Ecobank C ash Expre ss Card 10,324 8,462 Rokel Co mmercial B ank USD - GRM/SS N 1,657,282 - Rokel Co mmercial B a nk SLL - GRM/SS N 223,83 9 - ACC - OSIW A USD 93,467 - ACC - OSIW A SLL 354,173 - SLCB Po rt Loko 24,48 6 - Cash in H and 7, 382 7,219 7,725, 952 10,971,40 8 1 0 . A c c u m u la t e d F u n d s B a la n c e B ro u g h t fo rw a rd ( 2 1 ,9 1 9 ,9 7 7 ) (1 7 ,4 5 4 ,4 1 3 ) R e s u lt s f o r th e y e a r ( 2 ,0 9 3 ,9 5 0 ) (4 ,4 6 5 ,5 6 4 ) (2 4 , 0 1 3 ,9 2 7 ) (2 1 ,9 1 9 ,9 7 7 )

24. ANNUAL REPORT 2020 22 www@anticorruption.gov .sl SER VICES Services carried out in 2020 FY included but not limited to: 1. Developed Compliance Sanction Management Procedure Hand Book for the Prevention Department. 2. Printed various IEC Materials (Banners, Stickers, Posters and T -Shirts) for the Commission. 3. Carried out maintenance on Of fice V ehicles and Generators. WORKS The main works project has been the ongoing construction of the ACC Headquarters at T ower Hill, which has been under construction for the last five years. The actual contract was awarded in 2015, with an estimated completion period of 18 months. W ork is at an advanced stage and it has been estimated that the entire construction work will be completed by the second quarter of 2021. Conclusively , 2020 was a huge success in terms of compliance as the default competitive methods were used for procurement activities. Although it is not possible to quantify all savings made in the area of professional procurement activities, this process contributed immensely towards improved quality of products, contract management, service delivery and value for money generally . TRANSPORT UNIT This Unit provides safe and ef ficient services for the movement of staf f and logistics. The Commission had twenty-six (26) vehicles in total; although only fifteen (15) of these vehicles were in running order , thirteen (13) were over 10 years old, whilst two (2) were awaiting maintenance. The table below shows a list of Commission’ s V ehicles. DIS TRI BUT ION OF ANT I - COR RUP TIO N C OMM ISS ION ’S V EHI CLE S NO . LOC A TIO N TYP E O F V EHI CLE S QUA NTI T Y ST A TU S 1 Hea dqu arte r Of fice - Free tow n T oyo ta P rad o 9 7 ru nnin g; 2 und er m aint ena nc e T oyo ta H ilu x 3 All r unn in g T oyo ta 4 Run ne r 2 All r unn in g For d 3 2 ru nnin g; 1 und er m aint ena nc e T oyo ta L and Cru iser Har dto p 3 2 ru nnin g; 1 und er m aint ena nc e Mer ced es B enz Ca r 1 Run nin g 2 Bo R egio nal Of fic e T oyo ta L and Cru ise r 1 Run nin g 3 Ken ema Re gion al O f fic e T oyo ta 4 Run ne r 1 Run nin g 4 Kon o R egio nal Of fic e T oyo ta L and Cru ise r 1 Run nin g 5 Mak eni Reg iona l Of fic e T oyo ta L and Cru ise r 1 Run nin g 6 Por t Lo ko R egio nal Of fic e T oyo ta 4 Run ne r 1 Run nin g T ota l 2 6

42. ANNUAL REPORT 2020 40 www@anticorruption.gov .sl PUBLIC EDUCATION & EXTERNAL OUTREACH DEPARTMENT INTRODUCTION The Public Education and Outreach Department, as provided under Section 7 (2) (1) (o) of the Anti- Corruption Act 2008 as amended in 2019, is principally responsible to “educate the public on the dangers of corruption and the benefits of its eradication and to enlist and foster public support in combating corruption”. The Department consists of four Units: Public Education, External Outreach, Public Relations and Audio V isual. The activities of these Units are tailored to promote the image of the Commission and inform the public about its work through traditional and social media channels. The Department further enlists and solicits public support in the fight against corruption by way of building partnership and collaboration with state and non-state actors. The Department carried out the under-mentioned activities in 2020: ANAL YSIS OF NEWSP APERS’ PUBLICA TION ON CORRUPTION-RELA TED ISSUES A total of 2,002 articles on corruption-related issues were published in newspapers across the country in the year under review , which saw an increase from the 1,947 articles published in 2019. Of these, 666 were news stories, 1 14 were commentaries, 58 were editorials and 1,164 were publications generated from the Commission. Of the 2,002 articles that had corruption-related issues, 1,914 were related to the work of the Commission and 88 were ambivalent; while 91% of the articles were favourable to the work of the Commission, 5% were unfavourable and 4% were ambivalent. Below is a table indicating the above analysis: C a t e g o r i e s o f A r t i c l e s P u b l i s h e d N e w s S t o r i e s C o m m e n t a r i e s E d i t o r i a l s A C C S t o r i e s A r t i c l e s a b o u t A C C w o r k A r t i c l e s A m b i v a l e n t t o t h e A C C G r a n d T o t a l T O T A L 6 6 6 1 1 4 5 8 1 , 1 6 4 1 , 9 1 4 8 8 2 , 0 0 2 Ambivalent, Favourable and Unfavourable Corruption Publications for 2020 A M B I V A L E N T A R T I C L E S FAV O U R A B L E A R T I C L E S U N FAV O U R A B L E A R T I C L E S G R A N D T O T A L T O T A L 8 8 1 8 4 8 6 6 2 , 0 0 2 P E R C E N T A G E 4 % 9 1 % 5 %

23. ANNUAL REPORT 2020 21 www@anticorruption.gov .sl 5. Prepared procurement documents and provided support to Auditors (Internal and External) to carry out a complete assessment of procurement activities carried out during the period under review . 6. Prepared Contract Documents and Purchase Orders in line with award decisions. GOODS Most procurement activities for goods were done through the award of framework contracts for commonly used items to competent suppliers for the supply of the under mentioned goods: N O D E S C R I P T I O N O F I T E M S P R O C U R E D P R O C U R E M E N T M E T H O D C O N T R A C T T Y P E 1 O f f i c e S t a t i o n e r y N C B F r a m e w o r k 2 T y r e s a n d L u b r i c a n t s N C B F r a m e w o r k 3 E l e c t r i c a l a n d E l e c t r o n i c E q u i p m e n t N C B F r a m e w o r k 4 I C T E q u i p m e n t N C B F r a m e w o r k 5 C o m p u t e r C o n s u m a b l e s N C B F r a m e w o r k 6 O f f i c e P r o v i s i o n a n d C l e a n i n g M a t e r i a l s N C B F r a m e w o r k 7 O f f i c e F u r n i t u r e N C B F r a m e w o r k 8 I E C M a t e r i a l s N C B F r a m e w o r k NOTE: NCB- National Competitive Bidding In addition to the framework contract, the Commission also procured goods on a lump sum contract as given below: N o D e s c r i p t i o n o f I t e m s p r o c u r e d P r o c u r e m e n t M e t h o d C o n t r a c t T y p e 1 O n e T o y o t a L a n d C r u i s e r Ve h i c l e ( S D P - S S N ) N C B L u m p s u m 2 4 M o t o r b i k e s ( S D P - S S N ) N C B L u m p s u m 3 S t a ff U n i f o r m s R F Q L u m p s u m 4 I C T I n f r a s t r u c t u r e N C B L u m p s u m 5 S e c u r i t i s e d I D C a r d s R F Q L u m p s u m 6 A s s o r t e d I C T E q u i p m e n t ( S D P - S S N ) R F Q L u m p s u m NOTE: RFQ- Request for Quotation

39. ANNUAL REPORT 2020 37 www@anticorruption.gov .sl 4 T h e S ta te v s . H e n r y K a m a r a , M a r io n F o ll a h M u s u K a m a r a & E m m a n u e l K o b b y 1 A . O f H o ly F a m il y S c h o o l Q u a r te r s , D e e p E y e Wa te r , W e ll in g to n b e in g a n a g e n t o f th e W e s t A fr ic a n E x a m in a ti o n s C o u n c il ( WA E C ) 2 A . O f H o ly F a m il y S c h o o l Q u a r te r s , D e e p E y e Wa te r , W e ll in g to n , b e in g a n a g e n t o f th e W e s t 3 A . In fo r m a ti o n T e c h n o lo g y E n g in e e r o f th e H o ly F a m il y , K a la b a T o w n M .M S o w 2 4 /2 /2 0 2 0 In p r o g r e s s 5 T h e S ta te v s . K o m b o h K a m a r a & S a id u A b a s s B a n g u r a 1 A . F o r m e r m e m b e r o f P a r li a m e n t o f c o n s ti tu e n c y 0 7 4 ( W h ic h i s n o w C o n s ti tu e n c y 0 5 6 ) 2 A . C o u n c il o r o f Wa r d 2 4 6 i n P o r t L o o k D is tr ic t T .P .M S o w a 2 4 /2 /2 0 2 0 In p r o g r e s s 6 T h e S ta te v s . A lp h a O s m a n Tim b o , E m il y K a d ia tu G o g r a , C h a r le s T o m K a m a n d a , M a m u s u M a s s a q u o i & Z a in a b B in ta K a m a r a A 1 . F o r m e r M in is te r i n t h e M in is tr y o f B a s ic a n d S e n io r S e c o n d a r y E d u c a ti o n ( M B S S E ) A 2 . F o r m e r D e p u ty M in is te r i n t h e M in is tr y o f B a s ic a n d S e n io r S e c o n d a r y E d u c a ti o n ( M B S S E ) A 3 . F o r m e r P e r m a n e n t S e c r e ta r y i n t h e M in is tr y o f B a s ic a n d S e n io r S e c o n d a r y E d u c a ti o n ( M B S S E ) . A 4 . F o r m e r D ir e c to r o f N u tr it io n , S c h o o l F e e d in g i n t h e M in is tr y o f B a s ic a n d S e n io r S e c o n d a r y E d u c a ti o n ( M B S S E ) A 5 . A b u s in e s s w o m a n o f th e L io n I n n a t 1 6 W il k in s o n R o a d , F r e e to w n . C .T M a n ts e b o 3 1 /3 /2 0 2 0 W it h d r e w – P r o s e c u ti o n o ffe r e d N o E v id e n c e – A c c u s e d d is c h a r g e d b u t n o t a c q u it te d . 7 T h e S ta te v s . M u s ta p h a S e n e s i e T h e A c c u s e d o f G e n d e m a v il la g e , S a h n S e c ti o n , B u m p e h N g a o C h ie fd o m B o , m is a p p r o p r ia te d 3 0 b a g s o f fe r ti li z e r a ll o c a te d to t h e p e o p le o f G e n d e m a V il la g e , S a h n S e c ti o n , B u m p e h N . D a v ie s 8 /4 /2 0 2 0 In p r o g r e s s 8 T h e S ta te v s . A b d u l R a z a k K a b b a T h e A c c u s e d b e in g f o r m e r S e n io r In fo r m a ti o n T e c h n o lo g y O ffi c e r a t th e P h a r m a c y B o a r d o f S ie r r a L e o n e N . D a v ie s 1 5 /4 /2 0 2 0 H e w a s c o n v ic te d , fi n e d L e 1 0 0 M to b e p a id i m m e d ia te ly o r 1 0 y e a r s im p r is o n m e n t 9 T h e S ta te v s . A d e li n e K a m a r a T h e f o r m e r o ffi c e r b e in g a c o m p u te r o p e r a to r a t S L R S A E .K A m a r a 2 5 /8 /2 0 2 0 In p r o g r e s s 1 0 T h e S ta te v s . Id r is s a T u r a y & M u s ta p h a K a m a r a A 1 . B e in g t h e f o r m e r D is tr ic t M e d ic a l S to r e K e e p e r A 2 . B e in g t h e f o r m e r i n fo r m a ti o n o ffi c e r o f th e M in is tr y o f H e a lt h a n d S a n it a ti o n i n M a k e n i T .P .M S o w a 2 8 /8 /2 0 2 0 In p r o g r e s s

27. ANNUAL REPORT 2020 25 www@anticorruption.gov .sl FINDINGS AND RECOMMENDA TIONS N O . F IN D IN G S R E C O M M E N D A T IO N S 1 T he T ea m d is co ve re d th at th e A cc ou nt an t a nd s ta f f of th e A cc ou nt s D ep ar tm en t f ai le d to k ee p pr op er fin an ci al r ec or ds fo r th e pe rio d fo llo w in g th e fir e in ci de nt . R ec or ds w er e no t a va ila bl e fo r m aj or ity o f t he tr an sa ct io ns id en tif ie d fo r re vi ew . T ha t t he c ur re nt r ec or ds m an ag em en t s ys te m in th e M in is tr y be re vi ew ed a nd m od ifi ed to e ns ur e qu al ity s ys te m to m ee t ac co un ta bi lit y an d tr an sp ar en cy r eq ui re m en ts . 2 T he R ev ie w T ea m o bs er ve d th at th er e w er e is su es o f ov er st af fin g in th e M in is tr y as th e pa yr ol l d at a on st af f d id n ot r ec on ci le w ith th e st af f l is t p ro vi de d by th e M in is tr y . W e re co m m en de d th at M in is tr y sh ou ld s ee k th e as si st an ce o f t he E S O /H R M O to c on d uc t s ta f f h ea d co un t t o de te rm in e th e ac cu ra te nu m be r of s ta f f a nd r ec on ci le th e da ta w ith th e pa yr ol l i nf or m at io n . · Review of Practices and Procedures of the W ater Sector: The underlying object of the study was to review budgetary allocation and utilization in the water sector , to establish how funds were used and whether there was value for money . The scope of the study , ‘ the Ministry of W ater Resources’ Guma V alley W ater Company , the Sierra Leone W ater Company (SAL W ACO) and the W ater Regulatory Commission. · Review of Operational Ef ficiency and Ef fectiveness at the Sierra Leone Cable Network (SALCAB) The Review was undertaken prior to the transition from SALCAB to ZOOLABS. The draft report was presented to the Board Members. The findings and recommendations of the report will be finalized and presented in 2021. HIGHLIGHTS OF KEY FINDINGS AND RECOMMENDA TIONS NO . FINDI NG S RECO MME NDA TION S 1 The c urren t man agem ent co uld no t prov ide docum ents i n resp ect of the d if ferent initia l fund ing sourc es for SALC AB by the World Ba nk, ID B, Ex im Bank; and t he sta tus of the d if ferent proje cts fu nded by the se ba nks w ith the exce ption of the World Bank . ? Mana geme nt to p rovide detai led st atus r eport on the different init ial fundin g layo ut and the d if ferent proje cts on which those funds were utilize d, or b e inve stigat ed by the ACC. ? ACC t o inve stigat e the Exim Bank loan f or bot h NFB 1 and NFB2 projec ts. ? ACC t o inve stigat e the se loa n repa ymen ts . 2 No de tailed hand over n otes/s tatus repor ts from the previo us Ma nagem ent w ere pr esent ed to the R eview T eam. The pre vious Mana geme nt fail ed to prope rly give a n acc ount o f its s tewar dship and t he sta tus of the co mpan y at th e time of lea ving o f fice . The R eview T eam r ecom mend ed tha t past admi nistra tion s hould be comp elled to pro vide d etaile d han ding o ver no te for the im media te five years unde r their rein . 3 The R eview T eam o bserv ed tha t SAL CAB a s at 2 0th July 2 020 , had re ceiva ble ba lance from bandw idth client s tota ling L e 77,0 92,26 3,744 .15 ? Additi onally , as a t the s ame d ate, S ALCA B had receiv able b alanc es fro m E - Gove rnanc e instal lation totali ng Le 1,092 ,314,8 62.44 . ? SALC AB di d not take a ctive steps to rec over t hese debts over the ye ars an d som e of th ese d ebts a re long o verdu e . That S ALCA B sign s an MoU with t he ACC f or the Com missi on to collec t thes e deb ts . SALC AB sh ould d iscou rage d ebt ac cumu lation by an y cus tomer or takes activ e step s to c ollect any d ebt w ithin o ne mo nth .

67. ANNUAL REPORT 2020 65 www@anticorruption.gov .sl N O T E S T O T H E F I N A N C I A L S T A T E M E N T S ( C o n t i n u e d ) 6 . P r o p e r t y , P l a n t a n d E q u i p m e n t I n t h o u s a n d s o f L e o n e s O f f i c e E q u i p m e n t O f f i c e F u r n i t u r e M o t o r V e h i c l e s P l a n t & M a c h i n e r y O f f i c e B u i l d i n g W o r k i n P r o g r e s s T o t a l C o s t A s a t 1 s t J a n u a r y 2 0 1 9 8 8 5 , 0 3 1 3 2 9 , 1 2 2 2 , 9 3 2 , 0 2 3 7 8 8 , 3 1 1 1 , 4 2 6 , 9 4 8 5 , 7 8 6 , 5 5 0 1 2 , 1 4 7 , 9 8 5 A d d i t i o n s 4 4 2 , 0 0 3 1 5 2 , 4 3 2 - - 2 , 7 9 7 , 5 7 3 3 , 3 9 2 , 0 0 8 A s a t 3 1 s t D e c e m b e r 2 0 1 9 1 , 3 2 7 , 0 3 4 4 8 1 , 5 5 4 2 , 9 3 2 , 0 2 3 7 8 8 , 3 1 1 1 , 4 2 6 , 9 4 8 8 , 5 8 4 , 1 2 3 1 5 , 5 3 9 , 9 9 3 D e p r e c i a t i o n A s 1 s t J a n u a r y 2 0 1 9 5 3 5 , 6 9 9 1 9 2 , 5 6 1 2 , 4 7 5 , 3 9 0 2 9 6 , 5 5 6 5 7 1 , 9 9 7 4 , 0 7 2 , 2 0 3 C h a r g e f o r t h e p e r i o d 2 8 1 , 2 7 3 9 8 , 5 9 7 1 9 9 , 4 2 4 7 5 , 7 2 9 6 7 , 9 2 3 7 2 2 , 9 4 6 A s a t 3 1 s t D e c e m b e r 2 0 1 9 8 1 6 , 9 7 2 2 9 1 , 1 5 8 2 , 6 7 4 , 8 1 4 3 7 2 , 2 8 5 6 3 9 , 9 2 0 4 , 7 9 5 , 1 4 9 C a r r y i n g A m o u n t A s a t 1 s t J a n u a r y 2 0 1 9 3 4 9 , 3 3 2 1 3 6 , 5 6 1 4 5 6 , 6 3 3 4 9 1 , 7 5 5 8 5 4 , 9 5 1 5 , 7 8 6 , 5 5 0 8 , 0 7 5 , 7 8 2 A s a t 3 1 s t D e c e m b e r 2 0 1 9 5 1 0 , 0 6 2 1 9 0 , 3 9 6 2 5 7 , 2 0 9 4 1 6 , 0 2 6 7 8 7 , 0 2 8 8 , 5 8 4 , 1 2 3 1 0 , 7 4 4 , 8 4 4

9. ANNUAL REPORT 2020 07 www@anticorruption.gov .sl The table below shows the distribution and collection of ADFs in 2020: S/ N RE GIO N S FO RM S DIS TR IBU TE D FO RM S CO LL EC TE D FO RM S OU TS T AN DIN G 1 W est ern Are a 26, 27 0 13, 27 6 12, 99 4 2 No rth - Ea s t 3,0 5 0 3,0 2 7 2 3 3 No rth - W es t 3,6 7 1 2,7 1 5 95 6 4 So ut h 3,6 5 4 3,6 1 9 3 5 5 Ea s t 2,1 2 5 2,0 4 7 7 8 6 Ko no ( Su b R egi ona l O f fic e ) 86 3 78 6 7 7 7 Ex it D ecl ara tio n F orm s 36 7 4 7 32 0 8 On line De cla rat io n - 39 6 - Gra nd T ota l 40, 00 0 25, 91 3 14, 48 3 INFORMATION TECHNOLOGY (IT) UNIT INTRODUCTION The Information T echnology (IT) Unit provides a significant role in the ef ficient and quality delivery of services to various departments of the Commission. For the period under review , the Unit developed vital schemes, which helped to guide the Information T echnology projects and processes undertaken. The Unit also provides a solid technology infrastructure as the fundamental building block of the Commission’ s IT architecture to support reliability , performance and security of the Commission’ s information assets. ACHIEVEMENTS During the year under review , since one of the roles of the IT Unit is to re-evaluate technology yearly in order to provide the most ef ficient, cost ef fective solution for the Commission, one of such re- evaluations was in respect of the online Assets and Liabilities Declaration system. The online Assets and Liabilities Declaration system was customized to address various objectives that had hitherto troubled declarants in the course of the declaration exercise. Formerly , only declarants having NASSIT IDs were able to declare online, also until a declaration was taken to a Justice of the Peace (JP), Notary Public or an of ficer in such a similar capacity , the online declaration exercise would not be completed. However , all those challenges have now been comprehensively addressed in the system.

38. ANNUAL REPORT 2020 36 www@anticorruption.gov .sl CURRENT CASES IN COURT ST A TU S O N C UR RE NT CA SE S PE RS ON S I NV OL VE D CA SE S a wa itin g ju dg me n t 1. Th e S tat e v s. D on ald W alte r C oke r & Mo ses V and i 2. Th e S tat e v s. T am ba Jo hn Ch arle s & tw o o the r 3. Th e S tat e v s. W illia m K ont eh & 2 ot he r s 4. Th e S tate vs . B obo rDe en Ba ngu r a Ap pea l ca ses ru led ag ain st t he Re spo nd en t 1. Ma gnu s K en Gb orie & O the r s 2. Ro ber t P ain e 3 . Mo ham ed Os ma n S esa y (C onv ic ted bu t th e app lica tion fo r fo rfe itur e w as no t g ran ted ) . Su pre me Co urt ca se los t Ab rah am La val y & 9 oth ers Cu rre nt cas es in H IGH CO UR T 30 (2 fill ed in 2 02 1 ) Cu rre nt cas es in AP PE AL CO UR T 5 p end ing Cu rre nt cas es in S UP RE ME CO UR T the St ate vs . Afs atu Ka bb a Ca ses th at we of fer ed no ev ide nc e Alp ha Ba h & 2 Oth er s Ab dul Mu tali b & 4 Oth er s Alp ha T imb o & Ot he r s Ad elin e K am ara - ref iled CASES CHARGED T O COURT IN 2020 S/ N CA SE S DE SC RIP TIO N O F AC CU SE D P ER SO N( S)/ LO CA TIO N PR OS EC UT O R DA TE FIL ED RE MA R K 1 Th e S tat e v s. P ete r B elm oh Sa ma i (B o H igh Co urt ) Me dic al S up eri nte nd en t - Bo Go ver nm en t Ho spi ta l A.S am ue l s 13 /1/ 20 2 0 In pro gre s s 2 Th e S tat e v s. C hie f S ah r Qu ee & Su nd u Y on ga i 1A .T ow n C hie f K en say Co mm un ity Ko idu Ci ty , Ko no Dis tric t 2A . F orm er Co un cilo r of Ke nsa y C om mu nity Ko idu Cit y - Ko no Di str ict T .P .M So w a 10 /2/ 20 2 0 In pro gre s s 3 Th e S tat e v s. Ab u Ba kar rSi dik ie K am ara , Ma ria ma Ba llah Co nte h & Jen eb a S esa y 1A . F orm er Re ven ue Of fice r a tta che d t o t he Pr oce ssi ng an d R etu rn Pa ym en t (R PR P) De pa rtm en t o f th e N atio na l Re ven ue Au tho rity (N RA ) 2A . R eve nu e O f fice r a tta che d t o t he Re po rt P roc ess ing an d R etu rn Pa ym en t D ep art me nt of the Na tion al Re ven ue Au tho rity (N RA ) 3A . R eve nu e O f fice r a tta che d t o t he Re po rt P roc ess ing an d R etu rn Pa ym en t D ep art me nt of the Na tion al Re ven ue Au tho rity (N RA ) M. M So w & K. A S C on te h 10 /2/ 20 2 0 In pro gre s s

35. ANNUAL REPORT 2020 33 www@anticorruption.gov .sl · In 2020, the Department witnessed substantial improvement in its work output despite the loss of prosecutors. A total of 10 new cases were commenced in 2020. T ogether with major cases carried over from 2019, the Case Docket was quite large. The decentraliztion of trials to the provinces, at Makeni, Bo, Kenema and Kono was well-received by all anti-corruption stakeholders, including the general public. Justice was not only been done, but was increasingly seen to be done. It is noteworthy that great cooperation was made by the Judiciary in ensuring that criminal trials brought by the ACC were expeditiously handled. · There were also some instances in which the Department took the step of “Of fering No Evidence”; thereby actively disposing of the case but ensuring that the right to re-file remained. In other cases we requested the High Court to let the matters “Lie on file”. These cases can nonetheless be proceeded with if the relevant application to resuscitate them is made to the judge. ACTIVITIES UNDERT AKEN IN 2020 Notwithstanding any of the constraints faced in 2020, the Department made some significant progress in creating a department that contributed significantly to the anti-corruption objectives of the Commission. These include but are not limited to the following: st ACC CURRENT HIGH COURT CASES AS A T 31 DECEMBER, 2020 S/ N NA ME OF CA S E PR OS EC UT O R JU DG E ST A TU S 1 The St ate vs. Sh eka Sa hid Kam ara , V icto r B ock arie Fo h, Ibra him Fa ke Co nte h & Abu bak arr Ca re w C.T Ma nts eb o RS Fy nn JA . The ma tter is s till i n p rog res s 2 The St ate vs. Aku na Da nie l Sho run keh Sa wye r & 7 O the rs C.T Ma nts eb o Ko mb a K am and a J . Ora l su bm issi ons pe ndi n g 3 The St ate vs. Jo sep h M ans & Y eab u M .D Kam ar a C.T Ma nts eb o M.M Sa mb a J A . Ma tter in pro gre ss - A wa iting Jud gm ent 4 The St ate vs. Ab dul Mu talib Kam ara & Oth ers C.T Ma nts ebo A. Se say JS C . Of fere d n o e vide nce be cau se of k ey witn ess ov ers ea s 5 The St ate vs. Alh aji M om odu Ma tthe w H ird & W ayn e V ent er C.T Ma nts ebo RS Fy nn J A Lon g s tan din g c as e Ind ictm ent on fil e 6 The St ate vs. La nsa na Ko rtor Kam ara C.T Ma nts eb o RS Fy nn J A Ind ictm ent on file 7 The St ate vs. Do nal d W alte r C oke r & M ose s V and y C.T Ma nts ebo Jus tice Br ow ne - Ma rke J A File wit hdr aw n fo r ju dgm ent sinc e 2 01 0 8 The St ate vs. Fra ncis Fo day Mu sa C.T Ma nts ebo (Th e s ubs tan tive Pr ose cut or w as Imr an Ka nu Re tire d J ust ice Ch am T rial co mp lete d - Jud gm ent to be del iver e d 1 0 The St ate vs. T am ba Joh n C har les & 2 Ot her s tes tifyi ng C.T Ma nts ebo (su bst ant ive pro sec uto r w as M.M Sa mb a w ho is n ow a J udg e ) Jus tice Br ow ne - Ma rke .JS C File wit hdr aw n fo r ju dgm ent sinc e 2 01 0 1 1 The St ate vs. Bo bor De en Ba ngu r a C. T Ma nts ebo (Th e s ubs tan tive Pr ose cut or w as F .W .O Ca mp bel l now at t he Fin anc ial Inte llige nt U nit ) Jus tice Bro wn e - Ma rke . JS C File wit hdr aw n fo r ju dgm ent . Jud gm ent to be del iver ed .

30. ANNUAL REPORT 2020 28 www@anticorruption.gov .sl Analysis of Payment of Refunds by Colleges/Universities NO . CO LL EG E/U NI VE RS IT Y T OT AL AM OU NT DI SB UR SE D BY GO S L T OT AL AM OU NT P AI D T O ST UD EN T S EX PE CT ED BA LA NC E AC TU AL BA LA NC E V AR IA NC E BE TW EE N EX PE CT ED AN D AC TU AL BA LA NC E 1 Un ive rsi ty of Sie rra Le on e 4,6 06 ,00 0,0 0 0 2,8 54 ,00 0,0 0 0 1,7 52 ,00 0,0 0 0 1,7 52 ,00 0,0 0 0 0 2 Nja la Un ive rsi t y 1,7 25 ,00 0,0 0 0 1,6 95 ,50 0,0 0 0 29 ,50 0,0 0 0 29 ,50 0,0 0 0 0 3 Er ne st Ba i K oro ma U niv ers it y 48 6,5 00 ,00 0 26 0,7 50 ,00 0 22 5,7 50 ,00 0 22 5,7 50 ,00 0 0 4 Ea ste rn Po lyte ch ni c 40 4,4 00 ,00 0 36 2,4 00 ,00 0 42 ,00 0,0 0 0 42 ,00 0,0 0 0 0 5 Fre eto wn T ea ch ers C olle g e 47 1,9 00 ,00 0 45 0,7 50 ,00 0 21 ,15 0,0 0 0 21 ,15 0,0 0 0 0 6 Mi lto n M arg ai Co lleg e o f Ed uc ati on an d T ec hn olo g y 37 5,0 00 ,00 0 31 9,0 00 ,00 0 56 ,00 0,0 0 0 35 ,00 0,0 0 0 21 ,00 0,0 0 0 T ota l 8,0 68 ,80 0,0 0 0 5,9 42 ,40 0,0 0 0 2,1 26 ,40 0,0 0 0 2,1 05 ,40 0,0 0 0 21 ,00 0,0 0 0 The T able above shows breakdown of payment of refunds to students by Universities/Colleges · Monitoring of COVID - 19 Funds Monitoring exercise was undertaken to examine the ef fectiveness of transparency and accountability in the supply chain management of the National COVID-19 Emergency Response Centre (NACOVERC) from procurement, delivery , storage and distribution of food and non-food items from the Covid-19 funds. On the spot visits were made to assess accountability regimes in treatment/holding centres/quarantine homes and other facilities related to the Covid-19 response. · Development of a Compliance Sanction Handbook With funding from the Open Society Initiative for W est Africa (OSIW A), a Compliance Sanctions Management Procedures Handbook, which provides specific and detailed guidelines for the implementation and operationalization of the compliance sanction provisions in the Anti-Corruption Act 2008 as amended in 2019, was produced. RECOVERIES MADE DURING SYSTEMS REVIEWS AND MONIT ORING During systems reviews and monitoring exercises, the Department was able to make recoveries from payments that have been long overdue and that have been outstanding in various MDAs.

36. ANNUAL REPORT 2020 34 www@anticorruption.gov .sl 1 2 T h e S ta te v s . P e te r C o n te h V . B ia n d o m a A . S e s a y . J S C A C C t o d e c id e w h ic h l in e o f a c ti o n t o ta k e 1 3 T h e S ta te v s . S a r a h F in d a B e n d u & V ic to r L a b o r C .T M a n ts e b o C o s m o ti n a J a r r e t J . M a tt e r i n p r o g r e s s - D e fe n c e C a s e 1 4 T h e S ta te v s . A lp h a O s m a n Tim b o , E m il y K a d ia tu G o g r a , C h a r le s T o m K a m a n d a , M a m u s u M a s s a q u o i & Z a in a b B in ta K a m a r a C .T M a n ts e b o A C C o ffe r e d n o e v id e n c e i n t h is c a s e - A c c u s e d d is c h a r g e d b u t n o t a c q u it te d . 1 5 T h e S ta te v s . C h ie f S a h r Q u e e & S u n d u Y o n g a i Ti m o th y P a tr ic k M o m o h S o w a ( K o id u T o w n - K o n o ) A lb e r t M o o d y J M a tt e r i n p r o g r e s s 1 6 T h e S ta te v s . Id r is s a T u r a y & M u s ta p h a K a m a r a Ti m o th y P a tr ic k M o m o h S o w a ( M a k e n i ) U n is a K a m a r a . J A 1 d e c e a s e d A 2 c o n v ic te d 0 n 2 4 /4 /2 0 2 0 b y J u s ti c e U n is a K a m a r a i n M a k e n i 1 7 T h e S ta te v s . K o m b o h K a m a r a & S a id u A b a s s B a n g u r a Ti m o th y P a tr ic k M o m o h S o w a ( M a k e n i ) U n is a K a m a r a J . M a tt e r i n p r o g r e s s 1 8 T h e S ta te v s A lh a ji M o h a m e d F o d a y K a m a r a Ti m o th y P a ta r ic k M o m o h S o w a ( M a k e n i ) U n is a K a m a r a J . M a tt e r i n p r o g r e s s 1 9 T h e S ta te v s . F o d a y S u la im a n B a n g u r a & A b u B a k a r r S a n o h Ti m o th y P a tr ic k S o w a ( M a k e n i U n is a K a m a r a J . A c c u s e d t o b e a r r a ig n e d o n 3 /2 /2 0 2 1 2 0 T h e S ta te v s . D r . W il li a m K o n te h & 2 O th e r s ( T h e s u b s ta n ti v e P r o s e c u to r w a s R e g in a ld S . F y n n n o w a J u d g e N . D a v ie s F o r m e r C h ie f J u s ti c e ( J u s ti c e C h a m J S C F il e a w a it in g j u d g m e n t s in c e 2 0 1 8 2 1 T h e S ta te v s . S u li a m a n B o n M o n y a K o r o m a N . D a v ie s Iv a n S e s a y . J ( B o ) M a tt e r i n p r o g r e s s 2 2 E m m a n u e l Tu c k e r & A n o th e r N . D a v ie s I. S e s a y . J ( B o ) M a tt e r i n p r o g r e s s 2 3 T h e S ta te v s . M u s ta p h a S e n e s i e N .D a v ie s ( B o ) I. S e s a y .J ( B o ) M a tt e r i n p r o g r e s s 2 4 T h e S ta te v s . E m m a n u e l Tu c k e r & O th e r s N . D a v ie s Iv a n S e s a y . J ( B o ) M a tt e r i n p r o g r e s s 2 5 T h e S ta te v s . K e n n e th K p a k a & 7 O th e r s N . D a v ie s K e n e m a M a tt e r i n p r o g r e s s 2 6 T h e S ta te v s . E m m a n u e l C a u lk e r N . D a v ie s A ll a n H a ll o w a y . J b y t h e n w a s t h e H ig h C o u r t J u d g e in K e n e m a F il e w it h d r a w n f o r j u d g m e n t s in c e 2 0 1 7 2 7 T h e S ta te v s . P e te r M o h a m e d K a m a r a , A b d u l K a r im K a r g b o , U m a r u T a r a w a ll y & A n s u S o m b o N . D a v ie s A . R M a n s a r a y J . ( K e n e m a ) M a tt e r i n p r o g r e s s 2 8 T h e S ta te v s . P e te r B e lm o h S a m a i N . D a v ie s G a n d a ( B o ) M a tt e r i n p r o g r e s s 2 9 T h e S ta te V s . A b d u l R a z a k K a b b a N . D a v ie s B . A lh a d i J . C o n v ic ti o n s e c u r e d 3 0 T h e S ta te v s . M o h a m e d A r ti c ia n S a n d i K o r o m a A . S a m u e l s D o n B o s c o A ll ie u . J M a tt e r i n p r o g r e s s 3 1 T h e S ta te v s . S a h r K e m o k a i A . S a m u e ls A ia h S im e o n A ll ie u J A r r a ig n m e n t to b e c o m m u n ic a te d 3 2 T h e S ta te v s . A d e li n e K a m a r a E .K . A m a r a A lh a d i. J R e fi le d 3 3 T h e S ta te v s . M a n n a h L a h a i, M o h a m e d K a m a r a , & E d w a r d L a m b o i E .K A m a r a C o s m o ti n a J a r r e t. J M a tt e r i n p r o g r e s s 3 4 T h e S ta te v s . K a d ij a tu O li m a tu S e s a y M .M S o w A lh a d i. J C o n v ic ti o n s e c u r e d 3 5 T h e S ta te v s . J a m e s S te v e n s & S a ll u K a m a r a M .M S o w K a m a n d a . J A T h e m a tt e r h a s f o r e s ta ll e d b e c a u s e o f w it n e s s p r o b le m 3 6 T h e S ta te v s . O li v e r A tk in s & T w o O th e r s M .M S o w R .S F y n n . J A M a tt e r i n p r o g r e s s 3 7 T h e S ta te v s . H e n r y K a m a r a , M a r io n F o ll a h M u s u K a m a r a & E m m a n u l K o b b y M .M S o w B . A lh a d i J . M a tt e r i n p r o g r e s s

37. ANNUAL REPORT 2020 35 www@anticorruption.gov .sl 3 8 The Sta te vs . Ch ristia n Pr at t M.M So w M.M Sam ba. J A Acq uitte d an d dis char ge d 3 9 The Sta te vs . Alie Bad ara Man sara y & Rich ard T ura y V .T . Bia ndom a M.M Sam ba. J A Acq uitte d an d dis char ged . 4 0 The Sta te vs . Mo ham ed O sma n Se say V . T . Bia ndom a Just ice C osm otina Jarr et . J Accu sed conv icted but we l ost t he appl icati on o n for feitu re 4 1 The Sta te vs . Ahm ed K ama ra, Ahm ed T amb awa , Aiah Mom odu & Abd ul S . Kab ba V . T . Bia ndom a A. S esay JSC . 3 r d and 4 t h Accu sed were con victe d on , othe r Accu sed were disc harg ed a nd acqu itte d 4 2 The Sta te vs . Ahm ed M . Ba ngur a V . Bia ndom a A. S esay .JS C Of fere d no evid enc e 4 3 The Sta te vs . So rie G inde h Ka mar a S. H arles ton Cha m .J SC (For mer C.J ) Sinc e 20 13, t his m atter was fore stall ed at th e po int o f a r uling whic h wa s to be g iven in re spec t of a “No case Sub miss ion mad e by Defe nce coun sel - 4 4 The Sta te vs . Da uda Ahm id K ama ra & 2 Othe rs S. H arles ton Don Bos co Allie u .J A Ong oing mat te r 4 5 The Sta te vs . Abd ul B arri e S. H arles ton R.S Fyn n .J A Matt er in pro gres s 4 6 The Sta te vs . Alfre d Ka llon, Allie u Ibr ahim Kan u an d Su liam an Is sa T uray S. H arles ton M.M Sam ba. J A Con victio n se cure d 4 7 The Sta te vs . Mo ham ed Thu llah & Abd ul Kam ara S. H arles ton R.S Fyn n. J A Indic tmen t to L ie on File 4 8 The Sta te vs . Alph a Ama du B ah & 2 Othe rs Rob in M anso n (Con sulta nt P rose cuto r ) R.S Fyn n .J A Of fere d no evid ence , dis char ged but not a cqui tted . 4 9 The Sta te vs . Pa ul S andi , Mo ham ed She rif f, Idr issa Y illa ( SAL CAB ) J. T araw ally M.M Sam ba.J S C 1 s t and 2 n d accu sed conv icted ; 3 r d Accu sed was acq uitte d an d disc harg ed . 5 0 Step hen Y aya Man sara y , Ric hie Man sara y , Ade le Fa ya & Cla renc e Solo mon Wil l J.T araw ally A.S Allie u. J Matt er in pro gres s 5 1 The Sta te vs . Akm ed K arim , Ma ry B anya & Mom odu Sow e J. T araw ally A.S Allie u. J Matt er in pro gres s 5 2 The Sta te vs . Abu baka rr Si dikie Kam ara, Mar iama Bal lah C onte h & Jene ba S esa y K.A. S. C onte h C. J arre t J . Bail has been gra nted to th e 1 s t & 2 n d Accu sed 5 3 The Sta te vs . Jul ian C larke & S allie u Karg b o K.A. S C onte h A.S Allie u Arra ignm ent - 16/2 /202 1 TREND ANAL YSIS OF CASES Y e a r N o . o f C a s e s N o . o f C o n v ic ti o n s N o . o f A c q u it ta l s O ff e re d n o e v id e n c e In d ic tm e n t o n f il e 2 0 1 8 8 1 4 4 - - 2 0 1 9 1 0 1 6 6 - - 2 0 2 0 1 0 6 5 5 2

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