6. 6

4. 4

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140. 140

28. 28 Opinion on Internal Controls, Governance, Operations, and Compliance Based on the audit procedures performed during the period under review, the Internal Audit Department observed improved responsiveness from auditees following audit engagements. No matters were identified that would indicate the existence of mat erial weakn esses in the Commission’s financial control environment. Furthermore, nothing came to our attention to suggest that Managemen t decisions resulted in the acceptance of unreasonable or unacceptable levels of risk. Accordingly, and within the scope of our review, the Internal Audit Department concludes that the Commission’s internal contr ol systems, governance structures, risk management processes, and operational practices were generally adequate and operat ed effectively in 2025 .

1. 1

130. 130 As at 31/12/2024 886,885 2,078,197 1,494,418 131,753 26,885,615 31,476,868

10. 10 All these achievements would not have happened without the outstanding support from His Excellency the President, Brig (Rtd .) Dr. Julius Maada Bio and his government, something I and my Team at the ACC are enormously grateful for. We are aware of the President’s strong commitment to the anti - corruption campaign, and we will make sure that we leverage on that commitment and sup port to continue to instill integrity in all public spheres of Sierra Leone. .................................. Francis Ben Kaifala ESQ. Commissioner

82. 82 • Acquired the official title documents from the Ministry of Lands and Country Planning survey for the Commission’s regional offices in : Port Loko, Kono, Bo, and Kenema. The Estate Unit has demonstrated a strong commitment to operational excellence, prompt service delivery, and continuous improvement. These achievements have contributed to a safer, cleaner, and more convenient working environment.

31. 31 • Fig.3.2 I llustrates the overall percentage ra te of compliance, including invok ing of administrative sanctions on 1,461 public officers in 2025; leaving 80 determined to be staff who had either resigned or died in the various MDAs.

102. 102 10 3 0 3 0 0 5 10 15 In Person Letter Phone Call Anonymous Audit Report Complaints Summary 2025 Series 1

3. 3 11. FINANCE DEPARTMENT ................................ ................................ ................................ ............ 114 REPORT OF THE COMMISSIONER ................................ ................................ ................................ .. 11 8

52. 52 No. Activity Institution Objective Status / Output Compliance Results and Key Highlights Government Hospital; Rokupa Government Hospital; Freetown City Council; National Medical Supplies Agency (NMSA), as the central medical supplies custodian storage, distribution, record - keeping, and controls, with a view to identifying gaps, minimizing leakage, strengthening safeguards against misuse and diversion of medical supplies, and supporting corrective action coordinated manner. Recommendations are being developed for discussion and agreement with facility management. Upon drafting, verification, and validation, the report will be finalized and presented in 2026.

16. 16 in high - level stakeholder engagements, consultative meetings, and policy dialogues on governance, transparency, and accountability. Director NACS, at the Sierra Leone Local Content Consultative Forum RECOMMENDATIONS Despite resource and capacity constraints, staff demonstrated resilience, adaptability, and a strong commitment to service delivery. Continuous collaboration, teamwork, and institutional knowledge - sharing contributed significantly to the Secretariat’s abil ity to meet its mandates and sustain momentum in advancing the objectives of the NACS. Adequate logistical support, including the provision of computers, printers, and a designated photo copier, is recommended to enhance operational efficiency and strengthen the Secretariat’s capacity to effectively deliver on its mandate. Also, in order to enhance effectiveness and sustainability, deliberate efforts should be made to strengthen the human and technical capacity of the Secretariat. This includes , targeted staff training, skills development in monitoring and evaluation, data management, and strategic communication, as well as the gradual expansion of staff strength to meet growing coordination demands.

15. 15 nationwide monitoring of MDAs and Councils, the Secretariat assessed early compliance, institutional readiness, and initial progress in implementing NACS commitments. Monitoring of the NACS implementation at the National Revenue Authority The nationwide implementation process also enabled the identification of implementation gaps, capacity needs, and emerging challenges at both national and local council levels. These findings provided valuable insights to inform targeted support, strengthe n coordination mechanisms, and guide future implementation planning. Overall, the nationwide implementation of the NACS in 2025 marked an important first step in transla ting the Strategy from policy to practice. The activities undertaken helped establish visibility, institutional ownership, and a coordinated framework that will support sustained and measurable progress in the fight agains t corruption . NACS monitoring at the Port Loko District Council STRATEGIC REPRESENTATION The Director represented the Commission on the Steering Committee of the Sierra Leone Local Content Consultative Forum, contributing to discussions on governance, compliance, and accountability within the local content framework. Similarly , the Deputy Director represented the Commission in the Open Government Partnership (OGP) implementation process, ensuring the mainstreaming of anti - corruption priorities within national OGP commitments. Other staff participated

89. 89 Conclusion: In the fight against corruption in the Northern region, key achievements were made. For instance, regarding the Investigation and Prosecution units, operational investigations were conducted and were very successful, resulting in recoveries and convictions . Moreover, Prevention operations were scaled up in the region, from the conduct of corruption risk assessments to the training of public officials on ethics and integrity, leading to improvement in service delivery. Also, robust Public Education were adeq uately carried out, which create massive sensitization campaign and awareness raising, promoting transparency and accountability in the fight against corruption. Uniquely, the region established and strengthened IMC at the chiefdom level. This forms part o f our unwavering commitment to encourage and support local partnerships in fighting corruption. Furthermore, we acknowledged all the operational challenges as stated above, and with great support from headquarters, we are going to work on them assiduously. However, going forward, the regional office will collaborate with MDAs and other stakeholders to strengthen the recovery mechanism, robust public education, investigation, and enhance prevention operations to unearth corrupt practices.

65. 65 187 3 1 34 79 4 0 20 40 60 80 100 120 140 160 180 200 Website Upload CSO/Media Update Joint Statement Front Desk Partnerhip MOUs

139. 139 Other Income Bank interest totaling Le70,565 (Seventy thousand, five hundred and sixty - five Leones) was received during the reporting year. PAYMENT/EXPENDITURE During the year under review, the Commission paid a total sum of Le 108,442,380 for administrative expenses, staff salaries and allowances and capital/development expenditure including Le14,120,000 transferred to the Consolidated Revenue Fund/ Treasury Single Account and other Institutions in respect of funds recovered from corrupt pract ices as summarised on the statement of receipts and payments above. These payments/ expenditures were financed from funds received from all sources during 2025 financial year and bank balances carried forward from 2024 financial year. Note: The above statement of receipts and payments for the year ended 31 st December 2025 is just a report on the Commission’s finances and does not in any form replace the annual audited financial statements for 2025 financial year. The Commission shall publish the 2024 audited financial statements as required by law as and when available .

55. 55 After thorough examination, the Unit identified Recruitment policy gaps and recommendations were made to address them. T he complaint examination report was finalized at the end of 2025, and agreed corrective actions included , the formulation of recruitment policies and procedures and the conduct of a broader corruption risk assessment. Lessons Learned Monitoring and compliance activities in 2025 demonstrated that early compliance facilitation significantly enhances institutional ownership and responsiveness. Institutions that received technical support before full monitoring achieved higher implementati on rates and stronger engagement with ACC recommendations. The existence of legal and regulatory frameworks was insufficient to guarantee effective governance. Practical interpretation, operational clarity, and adherence to statutory provisions remained inconsistent, highlighting the need for sustained engagement beyond formal compliance. Capacity constraints, including weak documentation practices and limited technical expertise, were key contributors to delayed implementation. Addressing these gaps early proved critical to achieving compliance. Complaint examination continued to serve as an effective corrective entry point, producing tangible outcomes and reinforcing public confidence in accountability mechanisms. Corruption risk assessments demonstrated strong preventive value by identifying vulnerabilities early and enabling corrective action s before risks escalated into misconduct.

118. 118 • 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, obtain whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s abil ity to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our op inion. Our conclusions are based on the audit evidence obtained up to the date of our 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. We communicate with those charged 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 we identify during the audit. We also provide those charged with governance with a statement that we 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 our i ndependence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we 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. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or, when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would re asonably be expected to outweigh the public interest benefits of such communication. F/ACTING AUDITOR GENERAL Date:

117. 117 Responsibilities of Management and Those Charged with Governance for 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 managemen t either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the entity’s financial reporting process. Auditor’s Responsibility for the Audit of the Financial Statements Our 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 an auditor’s report that includes our opinion. Reasonable assurance is a hig h 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 expecte d 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, we exercise professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basi s for our 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, forgery, 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 effectiveness of the Entity’s internal control.

59. 59 Meet the Schools engagement in Makeni FRONT DESK ENQUIRY In the reporting year, 34 persons from the public visited the Department at the Commission’s Headquarters and Regional Offices on enquiries that focused on academic research and general information on the operations of the Commission. This exercise also serve s as a mechanism for enlisting people into the fight against corruption and increasing their knowl edge on corruption and corrupt practices . SUPPORT TO THE IMPLEMENTATION OF THE PRODUCTIVE SOCIAL SAFETY NET AND YOUTH EMPLOYMENT (PSSNYE) PROJECT In a bid to address cases of bribery, abuse, and acts of corruption in public service delivery institutions and the PSSNYE project, the Department conducted sensi tization and awareness creation program s across the country. The reduction in the cases of bribery in the country and the successes recorded in the implementation of the PSSNYE project have been largely due to these customized and community outreach exercises. UPDATE OF THE ACC WEBSITE, NOTICE BOARDSAND SOCIAL MEDIA GROUPS The Department kept a regular update of the ACC website, notice board, Twitter, Facebook, and other social media platforms with current materials and information on ACC activities. 177 News Items and other information materials were uploaded on the ACC website and shared extensively on other social media channels and handles.

91. 91 1. ENGAGEMENTS WITH MDAs AND OTHER INTERLOCUTORS • Aided defaulters in filling out the online asset declaration form. • Participated in the NACS monitoring exercise across the North - West Region • Attended partnership meetings: DISEC, PROSEC, Education Sector, and Community Stakeholder engagements • Held customized meetings with MDAs and other related stakeholders. • Non - formal sector meetings with Bike Riders, Motor Drivers, Sand Miners, and Market Women, etc. • Held public lectures with Port Loko School of Nursing, ABBAKO College, EBKUST, etc. • The installation of the Citizens’ Service Delivery Charter at the Port Loko Government Hospital • Monitoring of the Free Health Care drugs delivery and supply at the various DHMTs and Hospitals across the North - West region.

123. 123 (b) Functional and Presentation Currency The financial statements are prepared in Leones which is the Commission’s functional currency. (c) Foreign Currency Transactions Transactions in foreign currencies are translated to the respective functional currency of the Commission at exchange rates at the date of the transactions. (d) Monetary Assets and Liabilities Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated to the functional currency at the exchange rate at that date. Foreign currency differences (gains or losses) arising on retranslation are recognised in the income and expenditure statement. (e) Provision 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. (f) Use of estimates and judgements The preparation of the financial statements require management to make judgements, estimates and assumptions that may affect the application of accounting policies and the reported amounts of assets, income and expenses. Actual results may differ from thes e estimates. NOTES TO THE FINANCIAL STATEMENTS (Continued) 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) affected. (g) Revenue 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 Commissio n

18. 18 1. CASH PLUS – This project is supported by UNICEF to provide cash topup for 2,818 vulnerable adolescent girls in 7 communities in Kambia district to address economic factors driving early marriage and teenage pregnancy. The amount paid to each girl is Le 347 per quarter. Below is the aggregate of Total grievances received during the period under review From the above chart, a total of 501 complaints were recorded, reviewed and classified in the GRM platform during the reporting period. 0 100 200 300 400 500 600 Administrative Grievances Corruption Grievances Total Grievances 471 30 501 GRIEVANCES RECORDED IN 2025 0 50 100 150 200 250 300 350 400 450 500 Total Administrative Grievances Total Administrative Grievances Resolved Total Administrative Cases Unresolved 471 450 21 100% 96% 5% Total Administrative Grievances Resolved Series1 Series2

19. 19 Out of 471 administrative complaints recorded, reviewed and classified, 96% of cases were resolved and feedback provided to complainants within ninety - day reporting period. SUCCESSES I. Establishment of Mobile App to give beneficiaries and stakeholder direct access to the ACC/GRM Platform to report their grievances and this has significantly help ed in registering beneficiaries’ grievances II. 98% of administrative cases were reviewed within three working days and all reviewed within the reporting quarter In addition to the addressing of grievances the commission also supported with extensive corruption prevention intervention such as co mmunity engagements and sensitiz ations; Independent Post Payment Monitoring. CONCLUSION The project, through the ACC, provides various opportunities to reach out to beneficiaries and to receive their complaints; through the toll - free lines; Community Monitoring structures involving District Monitors and Community Monitors in all chiefdoms in the country. There is also an innovative GRM app that has modernized our approach to receiving complaints and feedback mechanisms; to quote a World Banks consultant Dr. Fanan ‘These approaches in our handling the complaints for the PSSNYE project has made the GRM system in Sierra Leone topnotch in the sub regions’. 0 5 10 15 20 25 30 Total Corruption Grievances Recorded Total Corruption Grievances Resolved 30 100% Total Corruption Cases Recorded and Resolved

14. 14 The launch of the Steering Committee provided a formal platform for orienting members on the objectives, pillars, and implementation framework of the National Anti - Corruption Strategy. It also clarified roles and responsibilities, strengthened shared under standing of expectations, and reinforced the collective responsibility of stakeholders in advancing the Strategy. It also signaled the transition of the NACS from a policy framework into an operational national program, requiring coordinated action across institutions and sectors. T he Steering Committee has been actively engaged in the work of the NACS Secretariat. The Committee has provided strategic guidance on priority actions, supported coordination among implementing institutions, and offered oversight on key implementation proc esses. Its engagement has contributed to improved alignment of institutional efforts with the objectives of the Strategy and has strengthened mechanisms for tracking progress and addressing emerging challenges. Overall, the launch of the NACS Steering Committee represents a critical step in strengthening the governance architecture for the implementation of the National Anti - Corruption Strategy. It reflects a deliberate effort to institutionalize oversight, promo te accountability, and ensure that implementation is guided by strategic direction and collective ownership. As the s trategy continues to be rolled out, the Steering Committee is expected to play a central role in supporting effective implementation and in advancing the national anti - corruption agenda. Inaugural Meeting of the NACS Steering Committee NATIONWIDE MONITORING OF THE NATIONAL ANTI - CORRUPTION STRATEGY (NACS) IMPLEMENTATION Following the launch of the NACS in December 2024, the Secretariat commenced nationwide implementation activities in 2025 to operationalize the Strategy across Local Councils, Ministries, Depa rtments, and Agencies (MDAs) . The focus during the reporting period was on laying a strong foundation for coordinated and effective implementation. Key efforts were directed toward engaging Integrity Management Committees (IMCs) of implementing MDAs to gauge their compliance status, promote awareness of the NACS, clarify roles and responsibilities, and encourage institutional alignment with the Strategy’s objectives and pillars. Through

11. 11 STA T EMENT FROM THE CHAIRMAN, ADVISORY BOARD - PRINCE F. GOBA ESQ. It is again my honour and privilege to present this annual statement on behalf of the Advisory Board of the Anti - Corruption Commission (ACC). The Board’s mandate stems from Section (22) (1) of the Anti - Corruption Act of 2008, as amended in 2019. Apart from its regular statutory meetings, the Board, during the period under review, undertook a regional tour of the Commission’s Regional offices in order to get first - hand information, about the fight against corruption in the regions. Furthermore, the Board met with various departmental heads at headquarters, to interface with them for a clear understanding of their respective roles, and challenges in their daily functions. The outcome of those engagements led to the under mentioned observations, recommendations, and interventions. Challenges Observed Several challenges, as hindrances or constraints, to the work of the commission were identified. Fundamentally, case complexity and nationwide coverage outpaced budgeted investigations, analyses, and a lack of digital forensic capacity. Legal bottlenecks, due to case backlogs in the courts caused by adjournments and delays in delivering judgement on Anti - corruption matters. Across the board, the Commission is facing lack of funds to provide logistics and proper training for its staff. Also identified was the lack of cooperation of traditional leaders in the statutory Assets Declaration exercise. KEY INTERVENTIONS - : Through the office of the Commissioner, the Board paid a courtesy visit on the Chief Justice to raise concern about delays in granting judgments in ACC cases and to respectfully appeal to him to address the issues of delays in adjudicating ACC matters befo re the courts. To address the financial constraints confronting the Commission, the Board visited the Minister of Finance to implore his Ministry to address the financial challenges that negatively affect the operations of the Commission.

62. 62 RADIO AND TELEVISION MONITORING In a bid to keep the public abreast with corruption issues reported by t he media, the Department engaged and monitored all major radio and television stations where programs are aired about the work of the Commission across the country. COMMEMORATION OF THE INTERNATIONAL ANTI - CORRUPTION DAY (IACD), 2025 The International Anti - Corruption Day 2025 was commemorated nationally with two key activities (Interfaith Prayers and the National Summit on the Fight Against Corruption, marking a major milestone in the Commission’s Silver Jubilee celebrations and the co mmemoration of the International Anti - Corruption Day - 2025 . Staff members from the regional offices joined colleagues at Headquarters to observe these activities. On the 8th December, 2025, the Commission commenced its commemoration of International Anti - Corruption Day with an interfaith prayer, underscoring the critical role of spirituality in the fight against corruption, at the Integrity House, Tower Hill, Freeto wn. O n 9 th December 2025 , the ACC climaxed the commemoration of the IACD with a National Summit on the Fight Against Corruption, marking a major milestone in the Commission’s Silver Jubilee celebrations and the commemoration of the 2025 IACD with the theme: The Future of the ACC: Innovati on, Partnership, and Building Resilient Systems.” The commemoration and silver Jubilee Celebration attracted dignitaries from Ministries, Departments, and Agencies (MDAs), religious leaders, partners, and other key stakeholders in the private sector. Commissioner ACC, Francis Ben Kaifala Esq. Delivering the Keynote Address:

12. 12 The Board also paid a visit to the Inspector General of Police and its top cadre to map out strategies and collaborative planning in combating corruption within the Sierra Leone Police Force. This intervention triggered a series of joint ACC - SLP collaborations in the training of police officers, in preventing and combating corruption. Due to public concerns, over the misuse and mismanagement of government assets, the Board facilitated a joint meeting with the relevant government agencies managing the sector including National Assets and Government Property Commission (NAGPC), Sierra Leone Housing Corporation (SALHOC), and Ministry of Works and Public Assets (MOWPA). The Commission will continue to engage with the relevant players in the sector. Call to Partnership The fight against corruption is a collective effort. Therefore, we appeal to Government especially Parliament to resource the ACC with adequate funding, modernize legal tools for asset recovery and beneficial ownership transparency. Moreover, the Judiciary and law officers should work to sustain timely and predictable case progression. Ministries, Departments, Agencies (MDAs), Local Councils, and State - Owned Enterprises (SOEs) should embed integrity controls, open data, and consequenc e management. Citizens, media, and civil society are urged to report corruption, demand transparency, and uphold integrity in their daily life. Development partners are encouraged to align technical assistance with the ACC’s risk - based priorities and data systems. Conclusion The Advisory Board commends the dedication of the Commission’s leadership and staff. Despite the challenges, progress is tangible. With strengthened systems, transparent metrics, and unwavering independence, the ACC can make even greater impact in the year s ahead. We reaffirm our commitment to principled oversight and to a Sierra Leone where public resources serve the public good.

58. 58 NEWSLETTER PUBLICATIONS/ PUBLIC NOTICES/ NEWS ITEMS AND PRESS RELEASES Weekly, the Commission publishes its Newsletter that is uploaded on the w ebsite, emailed to editors and p artners, and disseminated on social media. These publications usually contain news stories on some of the major activities of the Commission. It also features jokes, poems, feature/opinion articles related to the work of the Commission or corruption issues . For the year 2025, 177 News Items were also uploaded on the Commission’s website and also shared on various social media platforms. T he Department also issued a total of 21 Press Releases and 1 Joint Press Statement to give major updates on the work of the Commission to the public. These include: the interventions made into critical emerging corruption issues, indictments and convictions secured by the Commission in the High Court of Sierra Leon e. CSO/MEDIA UPDATES In 2025, 3 Civil Society and Media updates were held by the Department. These activities are meant to inform the media and civil society organizations about the major activities of the Commission, and to get direct feedback from journalists and civil society activi sts about the fight against corruption in Sierra Leone. ENGAGEMENT WITH SCHOOLS, COLLEGES, AND UNIVERSITIES In 2025, the Department conducted a total of 107 engagements with pupils and teachers of secondary schools (Meet the School Campaign and Integrity Clubs) and 24 engagements with staff and students of colleges and universities (Meet the University and Accountability Now Clubs). During the engagements, staff of the Department raised awareness on issues of corruption in the educational sector, especially that relating to examination malpractices. The engagements in tertiary institutions, amongst others, focused primarily on instilling integrity, honesty, and patriotism in students and staff of the institutions visited. The staff also addressed unethical issues like ‘sex f or grades’, extortion, where and how to report corruption - related issues, etc.

124. 124 in civil proceedings in the course of it’s work, interest received on the Commission’s bank deposits and proceeds from disposal of assets. (h) Revenue Recognition • 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). (i) Property, plant and equipment Recognition and measurement 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 includes the cost of materials, direct labour and any other 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 locate d. Purchased software that is integral to the functioning of the related equipment is capitalized as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items. NOTES TO THE FINANCIAL STATEMENTS (Continued) Subsequent Costs 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 re liably. 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.

73. 73 9.2 PROCUREMENT UNIT INTRODUCTION The Procurement Unit was established under the provisions of Part 111 Section 19 (1) of the Public Procurement Act 2 004, as amended in 2016. The Unit is mandated to plan all procurement activities, source quotations and bids from competent suppliers, contractors, and consultants so as to ensure effective service delivery for sustainable economic development. Public procurement is an important government system for spending public money on the acquisition of goods, works, and services needed for public programs and projects. Procurement comprises: (i ) preparation of an annual budget to estimate needs, (ii) procurement planning following budgetary allocation, and (iii) execution of procurement plans. Procurement plans are implemented using a procurement cycle that includes tendering or bidding, contrac t award, contract management, and disposal of unserviceable or obsolete items. Public Procurement concerns and affects us all regardless of who we are, where we live, and what we do. Economic, social, and environmental benefits of public programs and projects to an institution, country, and its citizens depend very much on how public procurement is managed, conducted, and controlled. It is against this backdrop that the c ountry enacted the Procurement Legal Framework to ensure compliance for effective service delivery. Upholding compliance in terms of implementation of public procurement legislation, achieving efficiency and effectiveness, ensuring transparency, and improve governance system is not only time - consuming but requires apt attention and commitment. This is wh at the Procurement Unit has shown by ensuring an open, competitive, and compliant process through equality of participation. Therefore, it is our utmost aim to achieve value for money, minimize the costs to procure, ensure that legislative and institutional risks in purchasing are minimized, and enhance an equitable platform for competition. PROCUREMENT OUTLOOK The race for resources in today’s interconnected economy demands innovation and adaptability. By adopting smarter, more dynamic sour cing strategies, companies are not just cutting costs — they a re building the agility and resilience required to mitigate risks and seize opportunities in an unpredictable global market. Compliance in procurement is top - priority, and we already have procurement policies and procedures in place. This will help to increase Process Efficiency, enhance effective forecasting and Planning, Strengthen Compliance and Risk Management, and generally provide Greater Strategic Management

119. 119 REPORT OF THE COMMISSIONER Statement of the Commissioner’s Responsibilities The Anti - Corruption Act 2008, the Public Financial Management Act 2018, requires the Commission to prepare Financial Statements for each financial year which should show a true and fair view of the state of affairs 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 departures disclosed 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 Internati onal 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 h as 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 Commissioner

69. 69 The Commission shows positive signs of commitment in nurturing creativity and motivation in the workplace so that staff can continue to generate new ideas and optimize performance. STAFF SEPARATION A total of (13) staff separated from the Commission during the year under review; ( 7) retired, and (6) left voluntarily (Resignation). There was a marked decrease in the overall staff turnover when compared to the previous year. From the exit interviews conducted, most of the staff who left voluntarily did so for better conditions of service offered elsewh ere. The graph below shows the staff turnover trend since 2021 Figure 8.2: Staff Separation Analysis 2021 – 2025 STAFF HEALTH AND WELL - BEING One of the main objectives of the Human Resource Department is to ensure the health and well - being of staff members through a commitment to protecting and promoting health and safety at work and implementing policies and practices that ensure an appropriat e work - life balance. LEARNING AND DEVELOPMENT As part of the Commission’s capacity - building drive, the Department facilitated the conduct of learning and development programs both locally and overseas aimed at building employee capacity to deliver services, meet strategic needs, and align with the Com mission’s strategy, values, and overall mission. However, due to funding constraints, the Department was unable to fully roll out its training plan for the year under review; only a few staff were able to benefit from overseas training and development programs in operational areas, mostly sponsored by Do nor Agencies and the GoSL. 2021 2022 2023 2024 2025 12 12 20 17 13

116. 116 REPORT OF THE AUDITORS – AUDIT SERVICE SIERRA LEONE TO THE ADVISORY BOARD OF ANTI - CORRUPTION COMMISSION Addressee: The Commissioner Date: 29th September 2024 Dear Sir, Unqualified Opinion We have audited the financial statements of the Anti - Corruption Commission for the year ended 31 December 2024. These financial statements comprise a statement of financial position, statement of comprehensive income, cash flow statement for the year ended , and a summary of significant accounting policies and other explanatory information. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Anti - Corruption Commission as at 31 December 2024 , and ( of ) its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS). Basis for Opinion We 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 sectio n of our report. We are independent of the Commission 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 audi t of the financial statements in Sierra Leone, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in the audit of the financial statements of the current period. These matters were addressed in the context of the 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.

67. 67 STAFF STRENGTH There has been a steady increase in the number of staff in the Commission from 2021 to 2025, indicative of the Commission’s growth and expansion of its operations, with 2021 recording the highest growth (259) so far. However, there was a decrease in staff strength during the year under review (2025) when compared to the previous year (2024). GENDER PARITY As at 31 st December 2025, Female staff accounted for approximately 30% of the total staff strength, with 23 in S enior Management positions on long term permanent appointments. The Commission continues to take positive strides to secure an appreciable increase in the number of female employees. Out of nineteen recruits during the year under review, eight were female, bringing the total female workforce to 72. The graph below clearly shows an increase in the number of female staff in 2025. Figure 8.1: Female Staff Population Growth RECRUITMENT The Commission, as per policy, ensures the inclusion of persons with disabilities in its recruitment drive for all positions. The year under review saw a slight decrease in the number of staff recruited when compared to the previous year. A total of nineteen (19) personnel were employed; eighteen permanent and one contract staff, after going through thorough background and probit y checks. In line with its employment policy and corporate social responsibility, the Commission continues to accommodate students on internship from various colleges and corps from the National Youth Service. The table below shows the total number of staff recruited per position during the year under review. 196 189 171 180 167 63 65 65 64 72 2021 2022 2023 2024 2025 Male Female

21. 21 Region No of Reports Western 174 Southern 37 North West 17 North East 46 Eastern 40 Total 314 Chart showing reports from various regions Table 1.3: Referrals made to the Investigation and Prevention Departments of the Commission Institution No of Reports ACC Investigation 164 Prevention 34 Total 198 Chart showing the referrals to Investigation and Prevention Departments 37 174 46 40 17 314 Southern... Western... North East Eastern... North West Totals 0 50 100 150 200 ACC Investigation prevention

60. 60 ENGAGEMENT WITH PARTNERS In 2025, the Department conducted 79 customized engagements with various partners. Some of these engagements were meetings organized by the ACC, while others were meetings to which the ACC was invited to participate. This was done in order to enlist these organizations to help in raising awar eness on transparency, integrity, and the fight against corruption in their respective communities. MEMORANDA OF UNDERSTANDING The Commission continued with its strategy of getting more partners on board the anti - co rruption campaign. This was in the bid to strengthen partnership and collaboration with the Commission and other government and non - governmental institutions implem enting good governance program s and projects. Through the Department, the Commission forg ed partnerships with four ( 4 ) of these organizations with the signing of memoranda of understanding and 1 renewal with the Audit Service Sierra Leone (ASSL) . The four organizations are: Governance, Monitoring Network Sierra Leone (GM - NET) - March, 2025, Ministry of Information and Civic Education (MOICE) - June, 2025, Sierra Leone Extractive Industries Transparency Initiative (SLEITI) - November, 2025, The Prosecut or General’s Office of the Russian Federation - December, 2025 The memoranda of understanding spelt out areas of collaboration, including information sharing geared towards enhancing the work of each other. The Commissioner, ACC, Francis Ben Kaifala Esq., ( R) and Minister of Information and Civic Education, Hon. Chernor Bah (L) exchanging MoU signed between the two institutions

98. 98 2. Cash was not earlier available by Afrimoney for beneficiaries to immediately cash out 3. Inadequate payment duration 4. Lack of proper identification to register a SIM may lead to the SIM blocked 5. Fuel consumption in the dry season is expensive and greatly affects the budget greatly 6. Internet connectivity for offices at the back of the building, i.e., Publication Education and Investigation, sometimes is unreachable. 7. Some staff computers do malfunction, and others have become obsolete. 8. Stores' supplies from headquarters do not arrive on time. 9. Delay in the disbursement of quarterly allocations thwarts the projected activity work plan 10. Limited allocation of funds to PEO does not let the unit meet its geographical spread. R ECOMMENDATIONS : 1. More sensitization of caretakers to maintain SIMs properly 2. Afrimoney to make cash available immediately, payments were remitted into SIMs during the payment period. This will reduce incidences of SIM theft and missing SIMs. 3. Payment duration to be extended to at least a week. There is a possibility that the 132 beneficiaries could still come forward to claim their benefit if time is extended. 4. The ACC to work with the NCRA to allow an open window for the Cash plus SIMs to be active until the duration of the project.

24. 24 RECRUITMENT OF ADDITIONAL AUDIT PERSONNEL Recruitment of two (2) additional personnel to boost the existing Internal Audit staff was achieved. One staff member was also promoted to the post of Principal Internal Auditor. I n December 2025, the Deputy Director of Internal Audit resigned, and currently, the Department consists of the Director of Internal Audit and four other s taff. The three staff members significantly boosted the performance of the Internal Audit Department in its effo rt to upscale into performance a udit. SUMMARY OF AUDIT ASSIGNMENTS The audit work plan, which was mutually agreed upon with M anagement, deliberately focused on strategic and presumed high - risk operational areas of the Commission. The outcome of those audits and reviews highlighted control weaknesses that may impact the overall assurance opinion. However, the issues raised did not significantly impair the internal control system as a whole. Remedial actions were developed in line with best practice, and recommen dations were proffered so that M anagement can address those control weaknesses aforesaid. INTERNAL AUDIT MANUAL For the year under review, a comprehensive review of the Internal Audit Manual, which serves as a guide in administerin g the Internal Audit function, was completed. It provides a structured framework to guide the operations of the Internal Audit Department (IAD) in fulfilling its mandate under the Public Financial Management Act, 2016, and the Anti - Corruption Act, 2008 (as amended in 2019). It embodies int ernational best practice standards promulgated by the Institute of Internal Auditors (IIA) and integrates the governance principles of independence, objectivity, professionalism, and evidence - based assurance. ACQUISITION OF ACCOUNTING SOFTWARE For the FY 2025, the budget proposal for the acquisition of QuickBooks Online Advanced Accounting Software for use by the Commission, including software setup, training, and support, was approved. The purpose of acquiring the software is to streamline fina ncial tracking and management reporting. The process to acquire the said software is in progress. OPINION ON THE INTERNAL CONTROLS, GOVERNANCE, OPERATION, AND COMPLIANCE The Internal Audit D epartment in 2025, registered a significant improvement in the response rate from auditees follow ing each audit engagement. The D epartment identified no financial control issues, believed to represent material deficiencies in the internal controls within the C ommission. Additionally, there were no circumstances that caused the Department to believe that Management’s decision resulted in the acceptance of unreasonable or unacceptable levels 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 effective.

63. 63 Distinguished Chairman and Statement Makers at the IAC Day event. AWARDS AND ACCOLADES Resulting from the remarkable gains made in the fight against corruption, the ACC and the Commissioner in 2025, received a total of Eight ( 8 ) Awards in recognition of the efforts made in the fight against corruption. 1. Service Delivery Award - Bai Bureh Heritage Foundation 2. Global Leadership Summit Award to the Commissioner in Recognition of his fearless and transformative Leadership in the fight against corruption. 3. African Achieve r s Award - African Voice for Accountability. 4. 100 Most Influential Young Africans (League of Exceptionals) by the Pan African Youth Leadership Foundation. 5. Africa Education Empowerment Movement – Outstanding Leadership in the fight against corruption. 6. Advocacy Network for Girls – Remarkable Leadership in Anti - Corruption Campaign. 7. African Consulting Group - Commissioner’s Leadership Award. 8. Constitutional Excellence Award.

70. 70 We must at this juncture pay gratitude to the under - mentioned Donor agencies and the Government of Sierra Leone for their intervention in providing much - needed funds for the conduct of some of the training and development programs and conferences undertake n during the period. The list of institutions below provided opportunities for learning and development of staff during the year under review. 1. UNODC 2. OSIWA 3. ACA EGYPT 4. ICASL 5. WORLD BANK 6. GIABA 7. COMMONWEALTH 8. GOSL However, a total of 21 staff benefited from training programs and conferences overseas . PERFORMANCE REVIEWS The Department facilitates the conduct of Performance Appraisal programs, which are usually done twice annually, with the year under review being no exception. This process incorporates a performance matrix that is based on strategic objectives and framew ork, translated into a set of objectives and performance measures. CONSTRAINTS The Human Resource Department, as with all other Departments in the Commission continue to suffer setbacks in the Implementation of the Commission’s budgeted activities due to huge shortfalls in the funds approved and allocated by the Government of Sierra Leone. This funding gap has resulted in the Commission having to prioritize the implementation of certain activities over and against those deemed to be less important, thereby limiting the rollout of key deliverables like capacity building and staff insurance. CONCLUSION It is hoped that this report presents a clear view of the activities of the Department for the year under review, 2025. The Department will continue to strive towards the fulfilment of its key objectives: fostering a conducive work culture, training and development, employee motivation, workforce empowerment, and staff retention.

32. 32 4. INTELLIGENCE AND INVESTIGATIONS DEPARTMENT INTRODUCTION The I ntelligence and Investigations D epartment, compris es tw o U nits distinguished by unique characteristics that often o verlap and interrelate . The D epartment aligns with the legal requirements outlined in S ection 7(1)b&c of the Anti - Corruption Act of 2008 as amended, demonstrating its commitment to c ombat ing corruption through thorough investigation and prosecution. By adhering to the statutory mand ates outlined in the Act, the D epartment plays a crucial role in upholding the rule of law and holding accountable those who engage in corrupt practices. Its efforts are essential in promoting transparency, accountability, and integrity within the public sector. DIFFERENT UNIT S IN THE DEPARTMENT 4.1 INTELLIGENCE UNIT This U nit is primarily responsible for the gathering of intelligence, which encompasses a wide range of activities aimed at collecting, analyzing, and processing high - quality information for investigation purposes. Additionally, the work of intelligence also inv olves providing information on financially exposed persons and institutions that are prone to corruption. ACTIVITIES UNDERTAKEN IN 2025 a. Intelligence gathering b. Intelligence analysis and processing c. Probity Checks d. Task Assignments e. Joint operations with the Investigation Unit f. Joint operations with external intelligence/Law enforcement agencies g. Covert and sting operations

50. 50 ❖ Environmental Protection Agency (EPA) ❖ Bo City Council REPORT CENTRE FILES The Unit examined reports from the public through the Report Centre for examination. File Number:006/2024 Non - Payment of Salary and other bonuses to the staff of a Sierratel Company After engagement with relevant stakeholders, the Ministry of Labour ruled that the termination and withholding of the salary of the complainant was unlawful and instructed Sierratel to reverse the decisions. Sierratel rejected the ruling, resulting in the Ministry pursuing the legal action in the Industrial Court. The Unit continues to monitor the situation. File Number: 260/2023 Misappropriation at the Youth in Fishing Project ( Funkia) The Youth in Fishing Project was established by the Government of Sierra Leone to invest in young people living in the coastal areas. The major aim of the project is to reduce the unemployment rate among youths, improve food security, and promote economic development. Th e unit examined allegations of c orruption at the Youth in Fishing Project, and the following observations were made: weaknesses in the management of funds, maintenance and repairs of boats were poor, and challenges with recovering loans from beneficiaries, limited stakeholders, and commu nity participation. Recommendations were proffered to address the weaknesses. 6.3 MONITORING UNIT The Monitoring and Compliance Unit in 2025, embarked on the examination of documents , conducted oversight, facilitation, and undertook monitoring interventions across selected MDAs , statutory bodies, and community institutions. These activities were undertaken to assess compliance with Anti - Corruption Commission recommendations, verify the implementation of agreed corruption risk mitigation responses, and promote accountability, transparency, and effective utilization of public resources.

115. 115 Bankers Sierra Leone Commercial Bank Limited Rokel Commercial Bank Limited Access Bank (SL) Limited Bank of Sierra Leone Solicitors Law Officers Department Auditors Audit Service Sierra Leone 11th & 12th Floor, Freetown City Council Building Wallace Johnson Street Freetown

68. 68 Table 8.1: Permanent & Contract Staff per Designation PERMANENT STAFF Investigation Officers 1 Prosecutions 3 Finance 2 Administration 8 Commissioners Office 4 CONTRACT STAFF Consultants 1 TOTALS 19 ORIENTATION New employee orientation/ induction to help new employees gain an overview of the Commission and its operations, as well as to enable them to settle in quickly and adequately perform their function, has been an ongoing task conducted each time the Commissi on completes the recruitment and selection process. STAFF MOBILITY The year under review saw the introduction of a dynamic and forward - looking organogram, which, in the wisdom of the Commissioner, gave autonomy to the Regional Offices. Regional offices, which were previously headed by Regional Managers, now have Regional Directors at their helm. There were also various staff movements from lower positions to higher ones, redesignations, notch increases, and movements to different duty stations. This mobility resulted from the systematic approach to reassigning staff through promotions/appointments , salary upgrades, re - designations, redeployments, and transfers. • (41) staff received new appointments/promotions, • (2) redesignation/ redeployment • (1) transferred to various regional offices and Headquarter office

84. 84 ii. INVESTIGATION AND INTELLIGENCE UNIT Case Log Summary No Case Indicator Number of Cases 1 Cases completed and sent to HQ 17 2 Cases referred for administrative action to MDAs None 3 Ongoing investigations 8 4 Ongoing recoveries None 5 Total No. of cases received 25 1.20% 8.60% 3.70% 6.10% 9.80% 0.40% 0% 0% 0% 2.90% 61.20% 6.10% Community Outreach Meetings Customized Meetings Meet-the-School Campaign Radio Programs News Publications Meetings with Tertiary Institutions Public Notices Integrity Clubs Established Accountability Now Clubs Established/Empowered 34% 16% 50% Case Log Summary Cases completed and sent to HQ Cases referred for administrative action to MDAs Ongoing investigations Ongoing recoveries

138. 138 108,442,380 Excess of payments over receipts 8,886,163 Foreign Currency Exchange Difference (1,997) Decrease in Cash and Bank Balances during the year 8,884,166 Cash & Bank Balances as at 1st January 2025 4,826,473 Cash & Bank Balances as at 31st December 2025 13,710,639 Government of Sierra Leone (GoSL) During 2025 financial year, the Government of Sierra Leone (GoSL) provided Le77,665,771 ( Seventy - seven thousand, six hundred and sixty - five thousand, seven hundred and seventy - one Leone) for staff salaries and allowances and operational costs. Development Partners For the reporting year, the Commission received Le705,880 (Seven hundred and five thousand, eight hundred and eighty Leones) from United Nations International Children's Emergency Fund (Unicef) and Le 15,329,730 (Fifteen million, three hundred and twenty - nine thousand, seven hundred and thirty Leones) from the World Bank for monitoring the implementation of the Productive Social Safety Net and Youth Empowerment (PSSNYE) project and handling the Grievance Redress Mechanism (GRM). Recovery of Funds from Corrupt Practices Consistent with Section 139 of the Anti - Corruption (Amendment) Act, 2019, the Commission recovered Le23,556,597 ( Twenty - three million, five hundred and fifty - six thousand, five hundred and ninety - seven Leones) from corrupt practices.

36. 36 PROMOTION Promoting staff motivates employees by recognizing their efforts and contributions . This fosters a sense of career progression, boosts morale, and encourages continuous skills development. It is a gainst this backdrop that five S enior Investigations Officers were promoted to Principal Investigation Officers, and the Chief of Investigations was promoted to Deputy Director of Investigations when the latter position became vacant by way of resignation of the previous holder. The Acting Head of the Financial Investigation Unit (FIU) was also designated as subst antive M anager of the said Unit. RESIGNATION One Principal Investigator resigned during the period under review. TRANSFER TO OTHER DEPARTMENTS OF THE COMMISSION Five (5) s taff were transferred from the Investigations Unit to other Departments/R egions by way of promotions and /or redesignation(s). RECRUITMENT One Investigator was added t o the existing strength of the U nit. CHALLENGES ➢ Unavailability of effective operational vehic les to meet the demands of the D epartment’s workload. Those available are old and encounter frequent breakdowns, slowing progress of work and putting Investigators at risk. ➢ Inadequate supply of computers and accessories to Investigators, as some officers are currently without. ➢ Lack of access to internet facilities for the desktop computers allocated to the investigators. ➢ Additional Investigators are needed for Headquarters and Regional Offices, namely, Makeni, Bo, and Kenema, as the current strength of the Invest igators is not commensurate to the workload, hence the delay in completion of certain investigations. Regional Offices need at least an Investigator each, with an additional three (3) in Freetown to fill in the gap of those (personnel) promoted, transferred, and/or redesignated. ➢ Lack of a standby imprest to enable the Unit to undertake swift and timely proactive investigations.

9. 9 FOREWARD The year 2025 was a very productive year for the Commission’s strong push in combating corruption and in mainstreaming anti - corruption measures in the public service. Following the launch of the current National Anti - Corruption Strategy (NACS) in December 2024, the year 2025 provided the opportunity for the start of the rollout of the Strategy, which included the establishment of the Steering Committee made up of representatives from civil society, the media, the public and private sectors. In the area of assets declaration and management, the Commission rolled out Administrative Sanctions against 1,541 public officers who were in default of their asset declarations for 2024. This was done in collaboration with the Accountant General's Department (AGD) and the Human Resource Management Office (HRMO), as the salaries of the defaulting Public Officers were withheld. This exercise resulted in an unprecedented 99.54% compliance rate. Additionally, the Commission, through the Directorate of Science, Technology and Innovation (DSTI) and the Ministry of Communications and Innovation, developed and deployed a new Assets Declaration Portal as a direct response to calls by end users for a mo re user - friendly platform that would make the declaration process easier and less time - consuming. The Commission’s law enforcement arm (intelligence, investigations and prosecution) recorded great achievements in the year 2025. Remarkably, the Commission attained 92 percent conviction rate as 12 of the 13 persons who faced judgement in the High Court f or corruption were convicted with only one acquittal. The Commission also investigated many high - profile cases that resulted in the recovery of the sum of Tw e nty - three Million Five Hundred and Fifty - six Thousand Five Hundred and Ninety - seven (New) Leones NLe 23,556,597. Additionally, through the High Court, the sum of One Million Three Hundred and Ninety - four Thousand Four Hundred and Ninety - one (New) Leones (1,394,491) was paid as r estitution, while One Million Four Hundred and Sixty Thousand (New) Leones (NLe1,460,000) was paid as fines by various persons convicted for corruption. In a bid to strengthen public institutions and make them resistant to corruption, the Commission undertook 52 corruption prevention interventions in Ministries, Departments and Agencies (MDAs) of G overnment, including corruption risk assessments, systems reviews, compliance facilitation monitoring and institutional anti - corruption policy. The Commission intensified its public education and outreach campaigns and conducted 187 radio programmes, 35 television programmes , 26 community meetings, 82 customized meetings, and 131 engagements with schools and universities. These engagements were meant to enlighten citizens about the dangers of corruption and to solicit their support in combatting the scorge. The Commission was proud to learn from the Millennium Challenge Corporation (MCC) that Sierra Leone scored an excellent 71 percent in the Corruption Control Indicator of the Corporation’s Scorecard. It was the country’s eighth successive year of excellence in the MCC scorecard since 2018. The Corruption Perception Index published by Transparency International also showed that the country improved its ranking from 114 in 2024 to 109 in 2025.

109. 109 CHALLENGES Although the Office recorded successes in 2025 , these were accompanied by challenges . 1. The absence of an official vehicle for the office for the whole of 2025 negatively imp acted the performance of the office . This wa s exacerbated by the faulty status of the motorcycle, which exposed it to excessive use and constant repair. 2. Since the installation of the Ca non printer in July 2025, it malfunctioned . A series of efforts to keep it up and running proved futile . 3. The office only had one faulty laptop computer 4. The absence of a prevention officer was a gap that required overlapping workload on the public education unit and investigators. CONCLUSION The region al office will endeavour to advance its efforts to continue record ing progress in the fight against corruption .

33. 33 Members of t he Unit participated in Cyber Security and Money Laundering related training . The unit collaborated with the Investigation Unit in identifying addresses of persons of interest and their assets to related corruption investigations and other Law enforcement agencies in the sharing/processing of intelligence. The unit also undertook an intelligence review update to assess and analyze intelligence gathering and management for continuous improvement. This is to keep in trend with the latest techniques in intelligence. Staffing: The Unit currently has six personnel, comprising a Deputy Director who is serving as the Head of Unit; one Principal Intelligence Officer, one Senior Intelligence Officer, tw o Intelligence Officers, and a consultant . Challenges: Lack of Operational Motorbikes: The two motorbikes assigned to the Unit are out of service, an d this situation is seriously hindering the activities of the Unit. Lack of Intel Officers in the Provinces : The ACC operates provincial offices, albeit without Intelligence Officers. It is well known that unreported corrupt activities are prevalent in the provinces, but the absence of i ntelligence officers is, in a way, inhibiting our ability to unearth them. In this regard, there is a need for Intelligence Officers to make routine intelligence - gathering trips to the provinces, but we have not been able to undertake such trips due to a lack of funds. Also, there is a need to recruit an Intellige nce Officer as a replacement of Ibra him Turay, who resigned in 2024 . 4.2 INVESTIGATION UNIT This investigation unit within the D epartment plays a critical role in investigating malfeas ance and other corruption offenc es by seamlessly collaborating w ith other units. It comprised 42 staff in cluding the Director, a Deputy D irector, Manager of the Financial Inve stigation Unit (FIU), four (4) P rincipal Investigators and one Acting Principal Investigator with two (2) in Freetown and three (3) in the regions, three (3) Senior investigation Officers, twenty - one (21) Investigators and one (1) Consultant. By combining their expe rtise and resources, this unit wa s able to effectively gather evidence, conduct thorough investigations, and support the prosecution of corrupt individuals. This collaborative approach enhance d the D epartment's ability to uncover and address corruption within the public sector, ultimately contributing to a more transparent and accountable government. This unit had a total of 120 cases assigned for the period under review, with 12 brought forward from 2024. The unit was able to complete the investigation of a total of 81 cases despite several challenges faced during the course of the investigation. Belo w is a table of case statistics for the period under review. Table 4.1: Statistical Case Matrix for 2025

54. 54 T he Monitoring and Compliance Unit expand ed the scope of drug management monitoring to additional government hospitals in Western Urban, Western Rural, and the regions, as part of its preventive mandate. Cross - Cutting Observations • Practical misalignment between Boards and Management persists despite existing statutory provisions and Terms of Reference. • Absence or inadequacy of institutional policies, particularly in recruitment and governance, increases corruption risk exposure. • Early compliance facilitation improves institutional responsiveness and implementation rates. • Delays in implementation are often driven by capacity and coordination challenges rather than deliberate resistance. REPORT CENTRE FILES The under - mentioned a re some of the complaints looked into by the Compliance and Compliance unit being reports received by the Report Center as complaints from members of the public . File Number: 189/2024 Monitoring of Compliance Review Recommendations on School Ownership of Kissy Brook Community School The Unit examined to confirm the re - transfer from private to community ownership in line with recommendations of the previous investigation report. Monitoring at Kissy Brook Community School focused on recommendations arising from a compliance review, par ticularly the re - transfer of the school from private to community ownership. While steps were taken toward implementation, the re - transfer was not fully completed at the end of 2025. Compliance, therefore, remained partial, and continued monitoring was planned for 2026. File Number: 322/2021 Examination of Complaint on Non - Payment of Allowances by the Teaching Service Commission (TSC) The Unit examined the issue to verify the complaint and facilitate payment. Payments were affected to all affected focal persons, resolving the matter within the reporting period and reflecting 100% compliance. File Number: 144/2025 Examination of Complaint on Recruitment and Conflict of Interest at the Right to Access Information Commission (RAIC)

17. 17 1.2 PROJECT MANAGEMENT UNIT INTRODUCTION The Anti - Corruption Corruption (ACC) Grievance Redress Mechanism (GRM) continues to provide GRM services for the Productive Social Safety Net and Youth Employment (PSSNYE) beneficiaries, led by National Commission for Social Action (NaCSA). The ACC’s intervention is mainly through monitoring of the process and procedures and guiding the implementation activities. We further focus on the mitigation of risks through prevention frameworks, public education and awareness raising, and investigation. Nonetheless the crux of work with this project is the provision of grievance redress mechanism for the affected beneficiaries for the following project operatio nal components and sub - components in 2025: Component 1 – This has two subcomponents; the first is Social Safety Net (SSN), unconditional cash transfers to support 11,606 beneficiaries. This is implemented by the Ministry of Employment, Labor and Social Security (MELSS), under the auspices of National Commissi on of Social Action (NaCSA). The second sub - component is the provision of Economic Inclusion Support to 3,851 beneficiaries; this provided selected households with entrepreneurship support in a grant of USD 250; beneficiaries are also supported with various training, coaching and ment orships in digital skills and agricultural entrepreneurship. Component 2 – Labor Intensive Public Works (LIPW); this has two sub - components and sub - projects. The first is the Green Public Works (GPW) Support for 6,000 beneficiaries in the Freetown and regional cities; This is implemented in Freetown through the FCC and the Regional cities of Bo, Kenema, Makeni, Bonthe Port Loko, Kono, by their respective city councils. The GPW has sub - project such as garbage collection; drainage cleaning and tree planting. The second sub - component is the Sustainable Cash for Works (SCfW) in rural communities in Pujehun, Tonkolili and Falaba , that supported 3,000 beneficiaries. This project encouraged beneficiaries to organize themselves into 50s (in a self - targeting mechanism). Each group has an executive team known as the Community Oversight Committees (COC) to run the affairs of the group under the supervision of NaCSA. The groups farmed various crops including Rice, Cassava and Groundnut, among others. Attendance of beneficiaries were marked by the COC for each day worked and were paid at completion of each phase of the farming activity li ke brushing and clearing, planting, weeding and harvesting. Component 3 – This component has two sub - Components. i ) Employment Entrepreneurship Support for 8,000 youths implemented by National Youth Commission (NAYCOM). This component is implemented in Freetown (allocated 2000 beneficiaries) and the Regional headquarter cities of Bo, Port Loko, Makeni and Kenema (allo cated 1,500 beneficiaries each). Enrollment and training of beneficiaries in all cities commenced in 2025 and continues 2026 which followed payment of grants. Beneficiaries are entitled to USD $300 but are encouraged to constitute themselves in a group of up to 10 beneficiaries but individual business plans are equally accepted.

125. 125 Depreciation and Amortisation 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 charge in the year of acquisition and none in the year of disposal. Motor Vehicles 20% Office Furniture 25% Office Equipment 25% Plant & Machinery 10% Office Building Refurbishment 20% Intangible Assets 25% Office Building 4.76% (j) Cash and cash equivalent Cash and cash equivalent comprise of cash in hand and deposits held at call with banks. (k) Provisions and Accruals A provision is recognised if as a result of past event (s) the Commission has a present obligation (legal or constructive) that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. NOTES TO THE FINANCIAL STATEMENTS (Continued) (l) Sundry Debtors 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 off as incurred.

74. 74 The Procurement Unit performed the following functions during the period under review: 1. Received procurement requests from originating officers and checked that the proposed procurements we re within the approved procuremen t plan and that budgeted funds we re available before the commencement of procurement proceedings. 2. Procured Goods, Works and Services on behalf of the Commission and in line with the NPPA legal Framework. 3. Sourced invoices, quotations, and bids for the supply of various goods, works and services for the Commission. 4. Liaised with staff of other Departments and Units to plan and coordinate procurement - related activities and budgetary reviews. 5. Attended procurement - related workshops and seminars on behalf of the Commission and reported accordingly. 6. Participated in Procurement Committee meetings and provided a written report to each meeting. Additionally, the Unit participated either directly or indirectly in every evaluation process. 7. Prepared and submitted quarterly procurement reports to the National Public Procurement Authority (NPPA) and also the Commission’s Updated data base of suppliers. 8. Developed the Commission’s Database of Suppliers as a way of identifying competent and registered suppliers who have the capacity to supply various goods, works, and services. 9. Ensured safe record - keeping, especially bidding documents, suppliers' Bid Securities, and Performance Bonds. 10. Fostered a healthy supplier and purchaser relationship to ensure the timely delivery of goods and the right quality. 11. 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. 12. Prepared Contract Documents and Purchase Orders in line with award decisions 13. Participated in negotiations with service providers with the permission of the Procurement Committee. 14. Prepared and issued bidders’ debriefing letters and notification of contract awards. 15. Prepared and submitted the monthly and quarterly reports to the National Public Procurement Authority (NPPA) and the Procurement Committee.

45. 45 These reviews are done in line with the overall Strategic Plan of the ACC and the Departmental annual work plan. For the year under review (2025), the Unit undertook the following activities: SUMMARY OF ACTIVITIES FOR THE UNIT DESCRIPTION QUANTITY Planned Activities 9 Completed Activities 5 Activities in Progress 1 Activities Deferred to 2026 3 Completed Activities 1. Corruption Risk Assessment of the Sierra Leone Broadcasting Corporation 2. Systems review to transform program s in the Ministry of Labour and Social Security 3. Thematic review of Records Management and Accountability of the Administrator and Registrar General 4. Corruption Risk Assessment on the procurement processes at the Rokel Commercial Bank 5. Corruption Risk Assessment on the procurement processes at the Sierra Leone Commercial Bank Activities in progress: 1. Corruption Risk Assessment of the National Youth Commission Activities deferred Due to unforeseen circumstances, the unit could not undertake one of the Nine activities marked for the year under review. Therefore, it was defe rred to the following year, 2026 . 1. The corruption risk assessment at the Ministry of Mines and Mineral Resources. 2. The Thematic Corruption Risk Assessment of the Ministry of Foreign Affairs on the issuance of D iplomatic Passports. 3. Corruption Risk Assessment of Projects at the Ministry of Agriculture and Food Security.

23. 23 2. INTERNAL AUDIT DEPARTMENT INTRODUCTION The Internal Audit Depar tment derives its mandate from S ection 75 of the Public Financial Management Act 2 016 and S ection 2(k) of the Financial Management Regulation of 2017. The Internal Audit Department promotes accountability and transparency by independently reviewing the Commission’s control environment and proffering recommendations for improvements. A dedicated team worked diligently in the F iscal Y ear (FY) 2025 to provide management with useful and objective information. The FY 2025 was another year of productivity and major achievements for the Internal Audit Department. Eight Audits and review Reports were presented with recommendations to make the operations of the ACC more efficient, economical, and effective. NATURE OF OUR ENGAGEMENT The work of the Internal Audit Dep artment is akin to that of the E xternal Audit in several ways, with o nly insignificant differences. The Internal Audit Department provides both a udit and non - a udit assurance services to the C ommission and, in the process, adds significant value to it works, thus guiding the C ommission towards the achievement of its objective and strategic goals. RISK ASSESSMENT AND RISK MITIGATION Our risk assessment process yields an audit plan that maximizes coverage and minimizes risk. We assess risk by analyzing conditions that can impair the C ommission’s ability to achieve key objectives and strategic goals. We reviewed the organizational charts, financial data, comprehensive financial reports, and other relevant documents to evaluate risk based on financial impact and other factors. We develop ed an audit plan based on risk assessment, which was presented to the Audit Committee and M anagement for approval. AUDIT COMMITTEE The Internal Audit Committee, amongst o ther functions, is mandated in S ection 76 (1) (2) of the Public Financial Management Act 201 6 to advise on the adequacy of M anagement’s response to issues identified by the Internal Audit activities and to strengthen the independence of the Internal Audit Department. The said Committee comprises four non - executive members who are Chartered A ccountants with extensive knowledge in Public Financial Management and Governance. Mr. Mohamed Abu Sesay serves as the current Chairman. DELIVERY OF THE AUDIT PLAN The Internal Audit Plan for the FY 2025 has been substantially delivered in accordance with the schedule agreed with Management and the Audit Committee. Quarterly Audit reports were submitted to the Audit Committee and discussed at quarterly Audit Committee Meetings during the y ear 2025. Audit and reviews conducted by the Internal Audit Department confirmed the C ommission’s compliance with relevant statutory requ irements, internal c ontrols, and best practices in the area of governance.

57. 57 of 187 radio program s on various aspects of the ACC’s activities in Freetown an d in all regions of the country. Thirty - f ive ( 35 ) television program s were aired, all in the Western Area. COMMUNITY OUTREACH PROGRAMMES In 2025, the Department conducted a total of 26 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 Productive Social Safety Net and Youth Employment Project (PSSNYE), which is coordinated and spearheaded by the ACC and supported by the World Bank and the Government of Sierra Leone. Md. Elizabeth Charles addressing beneficiaries in a community meeting in Pujehun CUSTOMIZED MEETINGS The Department organized 82 customized meetings with various Ministries, Departments, and Agencies (MDAs) in Freetown and the regions. The meetings were meant to mainstream anti - corruption measures and messages in the targeted MDAs in order to build stronger institutions for improve d service delivery. COURT MONITORING In 2025, t he Department monitored 26 court cases in the Superior Courts of the land, in which corruption case s were prosecuted by the ACC - 17 in High Court , 8 in Appeal Court, and 1 in Supreme Court . 7 Judgments were delivered in 2025. 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.

101. 101 file for prosecution and administrative action. Cases referred to the appropriate authorities for further action reinforce accountability and the rule of law in the fight against corruption. The Unit also contributed to preventive efforts by identifying systemic weaknesses and recommending corrective measures to publ ic institutions. It also assisted the Public Education Unit in its customized meetings, community meeting and radio discussion programs. iii. ADMINISTRATIVE UNIT The Administrative Unit plays a vital support role in ensuring the effective and efficient functioning of the regional office. It provides essential administrative, logistical, and human resources services that enable all operational units to perform their duties smoothly and in line with the Commission’s policies and procedures. During the reporting period, the Administrative Unit managed the day - to - day office operations, including staff deployment, attendance monitoring, records management, and internal communication. The unit also ensured the proper maintenance of office facilit ies, equipment, and assets, thereby creating a conducive working environment for staff and stakeholders. The Unit also managed office supplies, overseeing the maintenance of the vehicle and the generator, and supporting field operations through timely logi stical arrangements. In addition, the Unit works closely with other Units to address operational challenges and improve service delivery, and also implements administrative directives from headquarters. The unit also serves as the primary contact for receiving, a ssessing, and coordinating the C omplaint Review Committee meetings, which look at reports received from members of the public. Complaint Summary No Channel of Report Frequency 1 In - person (corruption - related) 10 2 Letter 3 3 Phone Call 0 4 Anonymous 3 5 Audit Report 0 Total 16

22. 22 Chart showing the Percentages of the referrals to Investigation and Prevention Departments Table 1.4: Analysis of Referrals to MDAs and others, including quick fix methods, resolved and completed MDA No of Report Judiciary 23 Sierra Leone Police 21 Ministry of Labour and Social Security 7 Ministry of Lands/Land Commission 6 Ministry of Basic and Senior Secondary Education 5 Teaching Service Commission 5 Ministry of Local Government & Community Affairs 4 National Social Security and Insurance Trust 3 Ministry of Technical and Higher Education/University of Sierra Leone 3 Office of the Administrator and Registrar General 2 Electricity Distribution and Supply Authority (EDSA) 2 Other MDAs 8 Others 21 Total 110

53. 53 Descriptive Analysis and Compliance Performance (Key Compliance Achievements and Impact Through Monitoring) During the 2025 reporting period, the Monitoring and Compliance Unit recorded measurable compliance outcomes across institutions where agreed corruption risk responses and recommendations were tracked. The Sierra Leone Roads Authority (SLRA) At the Sierra Leone Roads Authority, a total of 69 corruption risk responses were agreed upon, following a co rruption risk assessment. At the conclusion of full monitoring, 63 responses had been fully implemented, representing approximately 91% compliance. This level of implementation reflects improved institutional responsiveness and ownership of agreed corrective actions. At the Sierra Leone Broadcasting Corporation, compliance facilitation focused on 65 agreed corruption risk responses. By the end of the facilitation phase, 40 responses had been fully implemented, representing 65.5% compliance. Additional responses were as sessed as partially implemented, while a small number recorded no compliance at that stage. Although the SLBC Act and approved Terms of Reference provide broader definitions of roles and responsibilities for both the Board and Management, the monitoring ex ercise revealed challenges in the practical interpretation and application of these provisions. This reinforced the need for clearer operational alignment to support effecti ve compliance. Full monitoring was scheduled for 2026. Sierra Leone Produce Marketing Board: (SLPMB) Corruption Risk Assessments conducted at the Sierra Leone Produce Marketing Company and the Produce Monitoring Board did not identify direct corruption. However, several process - level vulnerabilities were identified, and agreed - upon corruption risk responses were developed with M anagement. Compliance with these responses will be facilitated and monitored in 2026. Hospital Drug Management System: During the reporting period, the Monitoring and Compliance Unit conducted monitoring of drug management systems across selected hospitals and rel ated institutions, including Ma cauley Street Hospital, Lumley Government Hospital, Kingharman Road Government Hospital, Rokupa Government Hospital, the Freetown City Council, and the National Medical Supplies Agency, as the central medical supplies custodian. The monitoring focused on assessing the effectiveness, integrity, and accountability of drug management arrangements acros s the supply, storage, and distribution chain s . Field work was completed in all the identified facilities within the reporting period. The exercise identified gaps in drug management practices within the assessed facilities, which present potential risks to drug availability, financial accountability, a nd patient safety if not addressed in a timely and coordinated manner. Based on these findings, recommendations were developed for engagement, discussio n, and agreement with facility M anagement. A consolidated monitorin g R eport was finalized in 2025 and will be presented in 2026.

86. 86 surety, who has been handed over to the Commission. 4. The S tate vs. Noah Alpha Fornah HR. Nelson Esq. Hon. Justice Unisa Kamara The resident prosecutor (HR. Nelson) drafted the indictment in the said matter and sent it to HQ for prosecution. 5 The S tate vs. Christian Benjamin Karjue and Ibrahim Janneh HR. Nelson Esq. Justice Bangura Matter ongoing in Kono 6. The S tate vs. Allieu James Kanneh, Chief Foday Tolley, and Hudy Kondeh HR Nelson Esq. Justice Bangura Matter ongoing in Kono 7 The S tate vs. Mohamed Koroma HR. Nelson Esq. Justice Bangura Accused convicted, fined fifty thousand leones or five years imprisonment. He is presently serving a sentence as he could not pay the fine. Graphical Presentation of A ctivities of the Prosecution Unit in 2025 28.60% 43% 14.30% 14.30% Conviction Ongoing Prosecution Transfer Prosecution Died on Trial

30. 30 In preparation for the 2026 Declaration year, the Department in 2025, sent out a total of 190 letters to MDAs requesting them to submit their respective staff lists. This exercise was to collect data on the total number of declarants expected in 2026 Summary of data for 2025 Target number of public officers - 17,253 Compliance by public officers in 2024 – 15,712 (91.1%) Administrative Sanctions sent out in 2025 – 1,541 (8.9%) Compliance after Administrative S anctions were applie d on 1,541 defaulters = 1,461 The exercise resulted in an overall 99.54% compliance rate for the 2024/2025 Assets Declaration, leaving 80 OR (80/17253X100) 0.46%, some of whom were determined to be staff who had either resigned or died. Fig. 3.1 depicts the targeted number of public officers across 182 MDAs, including those that complied and those that defaulted for the asset declaration year 2024. Target for 2024 Compliance for 2024 Defaulters for 2024 rolled over to 2025 Series1 17,253 15,712 1,541 17,253 15,712 1,541 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 20,000 Asset Declaration Performance 2024 Defaulters for 2024 rolled over to 2025 Defaulter as of 2026 Overall Compliance in 2024/25 following administrative sanctions Percentages 8.90% 0.46% 99.54% 8.90% 0.46% 99.54% 0.00% 20.00% 40.00% 60.00% 80.00% 100.00% 120.00% Percentage Compliance after Administrative Action

99. 99 10.3 EASTERN REGIONAL OFFICE - KENEMA INTRODUCTION In 2025, the Regional Office made consider able progress in the fight against corruption through strengthening prevention, public education, partnerships, and institutional collaboration. The office intensified monitoring of public sector institutions and exam monitoring, conducted targeted reviews , and promoted compliance with ethical standards. These efforts have contributed to improved transparency, reduced opportunities for corruption, and greater accountability in service delivery. On the enforcement fron t, the office continued investigations into corruption - related complaints received through the report center and enhances case management. Collaboration with key stakeholders, including law enforcement agencies, civil society organizations, the media, and non - formal organization s, has been very effective in order to foster a culture of integrity within communities. The Regional Office remains committed to consolidating these gains by strengthening institutional partnerships, building staff capacity through teamwork, and sustaining participation to ensure a transparent, accountable, and corruption - resistant region. The office also provided support in the implementation of the Productive Social Safety Net and Youth Empowerment project (PSSNYE) through community s ensitization and radio program s. These interventions have led to a decrease of corruption related issues such as extortion and bribery during payments to the beneficiaries. The office also provided support to the Asset Declaration Department by assisting defaulters in declaring their income, assets and liabilities . i. PUBLIC EDUCATION UNIT Public Education efforts play a vital role in preventing and combating corruption by raising awareness, instilling integrity, and encouraging citizen s’ participation. Throu gh community outreach programs , stakeholder engagements, radio discussions, meet the schools’ campaign, and tertiary institutions sensitizations, distribution of information materials, the office increased public understanding of corruption, its consequences, and the mechanisms for rep orting it. The intensiveness of these activities by the Regional Office has empowered citizens to demand transparency and accountability in public service delivery, encouraged whistle - blowing, and strengthened partnerships with non - formal organizations and traditiona l leaders. Public education has contributed to fostering a culture of integrity and collective responsibility. For the period under review, the Office engaged several public sector institutions with specific attention to service delivery institutions like the Local Councils, the health sector, and education sector . This was aimed at soliciting their support in the fight against corruption and increasing the potential of whistleblowing.

37. 37 5. PROSECUTIONS DEPARTMENT INTRODUCTION The mandate of the Prosec ution Department is set out in S ection 7 (1) (d), of the Anti - Corruption Act No 12 of 2008 (as amended by Anti - Corruption Amendment Act, No.9 of 2019 ) , which empowers the Commission to prosecute all offences under the said Act. The Department also undertakes civil claims, on behalf of the Commission, arising from the investigation of other corruption matters, and offer legal advice to the Commission, at the request of the Commissioner. The Department acts as the Legal Advisor to the Commission. The Department has made major strides in the prosecution of cases in the High Court and the prosecution of appeal cases in the Court of Appeal and the Supreme Court. The D epart ment had high - rate convictions in 2025 ; however, 9 outstanding cases we re brought forward to 2026 for judgment. ACTIVITIES UNDERTAKEN IN 2025 In 2025 the D epartment prosecuted persons charged with corruption related cases under the Anti - Corruption Act No.12 of 2008 a s amended by ACA No.9 2019 and this contributed immensely to the objectives of fighting corruption in Sierra Leone. The D epartment also carried out the following activities; • Witnesses were managed effectively and efficiently and they were very cooperative in court. • Staff members were trained by the Commission on the Anti - Corruption Act 2008 as amended by the Anti - Corruption Amendment Act, No. 9 of 2019 and the new Criminal Procedure Act of 2024, Appeal processes and related matters . • The Commission er and Management and Advisory Board were provided regular updates on cases in court. • The D epa rtment collaborated with other Departments within the C ommission in achieving the C ommission’s mandate .

76. 76 1 Internet Service RFQ DATUM LUMP SUM 2 Procurement of Securitised ID Cards RFQ NCRA LUMP SUM 3 Procurement of Billboards for the P SSN YE Project RFQ Cherry’s Production LUMP SUM 4 ICT Training for Project Staff RFQ AITH LUMP SUM SERVICES Services carried out in 2025 FY included, but were not limited to: 1. Maintenance of Office Vehicles and Generator 2. Building and Equipment Maintenance 3. Provision of Internet Service WORKS In 2025, t he Commission did not embark on any significant work project but rather developed a proposal and plans to do the following: 1. Proposal and drawings for the construction of a security post 2. Fencing of the Port Loko Office 3. Rehabilitation of the Makeni and Kenema offices. In conclusion, 2025 was a huge success in terms of compliance as the default competitive methods were used for procurement activities. Though it is not possible to quantify all savings made in the area of professional procurement activities, this process has contributed immensely towards improved quality of pr oduct, contract management, service delivery, and value for money.

13. 13 1. OFFICE OF THE COMMISSIONER 1.1. NATIONAL ANTI - CORRUPTION STRATEGY COORDINATING SECRETARIAT INTRODUCTION This annual report provides a comprehensive overview of the activities, achievements, challenges, and recommendations of the National Anti - Corruption Strategy Secretariat for the year 2025. The year marked a critical phase in the operationalization of the National Anti - Corruption Strategy (NACS 2024 - 2028), following its launch in December 2024. During the reporting period, the NACS Secretariat focused on strengthening institutional arrangements, establishing effective governance and coordination mechanisms , and initiating systematic monitoring of implementation nationwide. Despite being in the early stages of implementation, the Secretariat recorded notable progress through strategic leadership transitions, stakeholder engagement, nationwide monitoring, and active participation in key national governance processes. The activities outlined below reflect the Secretariat’s continued commitment to ensuring coordinated, transparent, and ac countable implementation of the Strategy STAFF STRENGTH The Secretariat has a total of five (5) staff. In 2025 , the Secretariat maintained a committed and professional workforce dedicated to the effective coordination and implementation of the Na tional Anti - Corruption Strategy. Also, the Secretariat experienced a leadership transition with the retirement of its former Director Nabillahi - Musa Kamara Esq., who provided distinguished service and laid a solid foundation for the implementation of the Strategy. Subsequently, Mariama Navo Mbaimba assumed office as Director of the National Anti - Corruption Strategy Secretariat. This transition ensured continuity in leadership and strategic direction. Under the new leadership, the Secretariat intensified efforts to s trengthen implementation frameworks, deepen engagement with MDAs and stakeholders, and enhance monitoring and reporting mechanisms, consistent with the national anti - corruption priorities. SUMMARY OF KEY ACTIVITIES LAUNCH OF THE NATIONAL ANTI - CORRUPTION STRATEGY STEERING COMMITTEE The successful launch of the National Anti - Corruption Strategy (NACS) Steering Committee in 2025 marked a significant institutional milestone in the implementation of the Strategy. T he establishment of the Steering Committee demonstrated a strong commitment to ensuring effective governance, coordination, and accountability in the fight against corruption. The process leading to the launch of the Steering Committee was deliberate and consultative. Members were carefully selected from a broad range of institutions and stakeholders with key roles in governance, service delivery, and accountability. This approach was intended to promote inclusiveness, strengthen institutional ownership, and ensure that the Committee possessed the technic al competence and authority required to guide the implementation of the Strategy. Through this process, the Secretariat laid the foundation for a Steering Committee capable of providing informed oversight and strategic direction.

46. 46 KEY HIGHLIGHTS OF FINDINGS AND RECOMMENDATIONS ON THE CORRUPTION RISK ASSESSMENT CORRUPTION RISK ASSESSMENT FINDINGS RECOMMENDATION(S) SIRRA LEONE BROADCASTING CORPORATION (SLBC) 1. Breakdown in the Governance Structure. A conflict over the limits of the Board undermines the foundational governance framework of the Corporation. It creates ambiguity in roles, dilutes accountability, that may lead to a dysfunctional oversight system. 2. Fuel constitutes a major portion of the Corporation’s operational budget, with consumption figures and requests determined solely by the engineer responsible for generator operations. There is no evidence of any independent verification of fuel consumpt ion/estimation or reconciliation. To Commission an independent governance review to clarify roles, limits, and responsibilities as defined in the Corporation's founding documents and relevant laws. In this case, we recommend the Act to be reviewed. Facilitate a structured mediation or consultative session between the Board and DG to restore alignment. Implement or strengthen a Board Charter and DG Terms of Reference with clear escalation protocols in case of disputes. The Ministry of Information should provide continuous supervision to prevent reoccurrence of such a conflict The Corporation should establish an independent monitoring mechanism to verify fuel consumption/estimation. Regular audits, cross - checks, and usage logs should be maintained, and fuel management responsibilities should be distributed to enhance transparenc y and control. 6. SIERRA LEONE PRODUCE MARKETING COMPANY Adverse Audit Opinions (2020 – 2022) Commission a forensic audit, implement audit recommendations, and train staff in IPSAS

42. 42 within six months of the judgement. 8 The State vs Frederick Caulker Misappropriation of Public Funds, contrary to section 36(1) of the Anti - Corruption Act No. 12 of 2008 as amended by ACC Act No.9 of 2019 and Conspiracy to commit a corruption offence contrary to section 128(1) of the Anti - Corruption Act No.12 of 2008 as am ended by the ACC Act No.19 of 2019 . 1 - On the 19 th of January 2026, justice Aiah Simeon Allieu JA convicted the accused on count 1 - 4 with the offence of misappropriation of public fund, contrary to section 36(1) of the ACC Act No.12 of 2008 as amended by the ACC Act No.19 of 2019. The judge sentenced the defendant as follows; Count 1 - sentenced to 10 years imprisonment or pay a fine of Nle100,000. Count 2 - sentenced to 10 years imprisonment or pay a fine of Nle100,000 Count3 - sentenced to 10 years imprisonment or pay a fine of Nle100,000 Count4 - sentenced to 10 years imprisonment or pay a fine of Nle100,000 Sentences from counts 1 - 4 to run consecutively Count 5 - accused was acquitted and discharged. The judge ordered the accused to pay into the consolidated revenue fund, the sum of le1,980,233.40(one million nine hundred and eighty thousand two hundred and thirty - three leones forty cents. The said amount to be paid in 90 days effective the date of the judgment

27. 27 9. REVIEW OF TERMINAL BENEFITS To ensure that staff terminal benefits are processed accurately, fairly, and in compliance with laws and regulations. That the terminal benefits are approved and the calculations are accurate ROUTINE 10. VERIFICATION OF SUPPLIES AND DELIVERIES AND PREPARATION OF PROCUREMENT CERTIFICATE To ensure that the quoted price in the suppliers list matches the stated price in the invoices received and the LPO. To confirm that the quality and the quantity stated are received, calculations are accurate, and the documentation process is completed and approved. To confirm that the procurement process is free from errors, that the correct amount is paid to suppliers, and are in compliance with the laws and regulations. ROUTINE 11. 2025 YEAR - END STOCK TAKE & VALUATION To determine and communicate the quantity and monetary value of inventory held in stores by the Commission as at 31st December 2025. To perform one hundred percent (100%) inventory coun ts and valuation at HQ and all Regional O ffices COMPLETED 12. END OF YEAR CASH COUNTS To confirm the agreement between the Cash book and cash in hand. Determine the amount of cash in hand as of the last working day of 2025 To perform one hundred percent (100%) cash count s at both Head quarter and the Regional O ffices. COMPLETED 13. R EVIEW OF INTERNAL AUDIT MANUAL AND FINANCIAL MANUAL To ensure conformity with the current Public Financial Management Act 2016 and Finance Act 2020 Both Manuals have been reviewed and are t o be presented for adoption by M anagement. COMPLETED

35. 35 ➢ Various public officials and stakeholders in Bombali and Tonkolili Districts for allegations relating to the misappropriation of public property at the Magbass Sugar Complex in Tonkolili. ➢ Officials of SALWACO for allegations relating to the alleged misappropriation of donor funds. ➢ Allegations of conspiracy and misappropriation of public property involving some health workers and stakeholders in Kono. ➢ The administration of the Waterl oo Rural District Council (WARD C) for alleged misappropriation of public revenue. ➢ Allegations relating to deceiving a principal involving a staff member of the Political Parties Registration Commission (PPRC). COLLABORATIONS The Unit continued its cooperation with external law enforcement agencies/partners, such as the S ierra L eone P olice (SLP) , Immigration Department, and O ffice of N ational S ecurity (ONS) . This is evident in several monitoring exercises during WASSCE and BECE Examinations nationwide, and in the process, suspicious materials in public exam halls, such as cell phones, unauthorized materials, etc., were seized, and some arrests were made in r elation to exam malpractices. Internally, the D epartment fostered positive collaborati on, particularly with staff of the Public Education and External Outreach (PEO) and Prevention Departments. This harmonious teamwork facilitated a seamless flow in working towards the realization of the set goals of the Commission. L everaging on the expertise an d resources of these different D epartments, the C ommission was able to enhance its effectiveness in combating corruption and promoting transparency and integrity. TRAININGS Training plays a crucial role in equipping Intelligence and Investigation officers with the necessary skills and knowledge to effectively combat contemporary issues such as cyber fraud, anti - money laundering, and global law enforcement practices. The Commission, with the support of local and international partners, including RESTITUTION , provided online/local training opportunities to staff of the Unit. These training sessions helped enhance the capacity of the officers by exposing them to the latest investigative techniques and best practices in asset tracing/recovery and combating financial crimes. By investing in training and development, the Comm ission ensures that its staff are well - equipped to address evolving challenges in the fight against corruption and financial crimes.

88. 88 vi. PREVENTION UNIT A Table Representing a Summ ary of Major Activities for 2025 No Summary of Major Activities No. of Times Outcomes 1 Thematic corruption risk assessment on own source revenue generation and utilizations 1 Improved on internal revenue generation and utilization 2 Reviews and updates of the citizens' service delivery charter 3 Strengthened policy, legal, and regulatory framework. 3 Support for Public Education on customized meetings, meet the school campaign, etc. 10 Improved the knowledge of people on anti - corruption matters 4 Comprehensive corruption risk assessments 2 Improved transparency and accountability in public service. 5 Conduct training on ethics and integrity for public officials 4 Improved ethical behavior and strengthened workplace culture to enhance performance in public sector institutions. A Graphical Representation of the Major Activities 8. The key operational challenges for the ACC Northern region include: a) Inadequate funding and limited resource allocations; this directly undermines the work of public education, prevention, investigations, and general office operations. b) The region is heavily challenged with logistics and office equipment. More specifically, our vehicle is old and, as such, always attracts a huge chunk of the limited allocation. What is more striking is the fact that it cannot visit the entire operational area. Also, we are constrained with office equipment such as computers, printers, photocopiers, etc. 5% 15% 50% 10% 20% Thematic corruption risk assessment Reviews and updates of citizens service delivery charter Support to Public Education Comprehensive corruption risk assessments Ethics and integrity trainings

103. 103 PREVENTION UNIT The Prevention Unit plays a critical role in the fight against corruption in the region by proactively identifying and addressing systemic weaknesses that create opportunities for corrupt practices. In 2025 , the unit focused on promoting integrity, transparency, and accountability within public institutions through preventive and corrective measures. During the period under review , the Prevention Unit conducted system s reviews, addressed cases from Report Center files, compliance monitoring in some Ministries Department and Age ncies (MDAs), and local councils . These activities are aimed at identifying gaps in administrative and financial procedures and service delivery systems that could expose institutions to corruption risks. These activities conducted by the unit are followed up with practical recommendatio ns intended to improve internal controls, strengthen governance structures, and thereby promote sustainable reforms. The unit also collaborated with other units in the office, specifically the public education unit, through customized meetings, community outreach activities, and radio discussion programs. It also collaborated with stakeholders to support transparent init iatives and promote best practices in public sector management. Activities of the Prevention Unit for the year 2025 No Activity No. of Times Outcome 1 Systems Reviews 3 Report Completed, printed, and sent to HQ for review 2 Report Centre Cases 4 All cases but one have been completed and sent to HQ. 3 On the Spot Monitoring 5 Completed. 4 Support for Public Education 21 Attended customiz ed meetings, met the schools and tertiary institution campaigns, community meetings, etc. 5 Compliance monitoring 8 Monitoring activities in two communities and schools during the WASSCE examination have been completed. 3 4 5 21 8 Reviews Report Center Monitoring Support to PEO&U Compliance Monitoring Prevention Unit Activities 2025 Series 1

25. 25 98% OF WORKPLAN ACHIEVED AS STATED BELOW SUMMARY OF ACTIVITIES UNDERTAKEN IN THE PERIOD UNDER REVIEW ACTIVITIES UNDERTAKEN AUDIT OBJECTIVES TARGET STATUS AS AT DEC 2025 1. 2025 YEAR - END STOCK TAKE & VALUATION AND YEAR - END CASH COUNT To determine and report on the quantity and monetary value of inventory held in the Commission ’s stores as at 31 December 2025 , and to verify the reconciliation between the cash book and physical cash in hand to confirm the cash balances as at the last working day of 2025 . To conduct 100% physical inventory counts and valuation at Headquarters and all Regional Offices, and to perform 100% cash counts at both Headquarters and Regional Offices to verify completeness, existence, and accuracy of inventory and cash balances. COMPLETED 2. REVIEW OF REPORT CENTRE To evaluate internal controls, compliance with established procedures, accuracy and security of records, efficiency in resource utilization, and to identify risks that may affect the Report Center’s ability to effectively perform its core function. To identify strengths, weaknesses, and risks within the Report Center’s operations and provide practical recommendations to improve internal controls, compliance, efficiency, data management, and overall effectiveness in delivering its core functions. COMPLETED 3. REGIONAL PERFORMANCE AUDIT 2024 To confirm and provi de reasonable assurance to the Audit C ommit tee and M anagement that controls and regulations g overning the operations of the C ommission in all area s are equally effective in the Regional O ffices as at HQ. To conduct a regional performance audit at least twice annually. For the period January to December 2025 COMPLETED

66. 66 8. HUMAN RESOURCES DEPARTMENT INTRODUCTION The Human Resource (HR) Department has the primary responsibility for managing the Commission’s workforce. It plays a crucial role in recruiting, training, employee relations, and ensuring legal compliance. It helps in aligning employees’ goals with the objective s of the i nstitution, fostering a productive and positive work environment. MISSION To build and sustain a highly competent, ethical, and accountable workforce by attracting, developing, and retaining professionals committed to integrity, transparency, and excellence in the fight against corruption. To achieve this mission, the HR engages in the following: 1) Recruit the right Caliber of people and keep them engaged and committed . 2) Provide training, career growth, and leadership development . 3) Support employees in achieving high performance through feedback and evaluation . 4) Promote a healthy, inclusive, and motivating work culture . 5) Ensure labor laws, policies, and ethical standards are followed . V ISION The HR Department aspires to build a culture that values all employees by encouraging and rewarding exceptional performance and continuous improvement . It also foster s teamwork and support a balance between attention to work and personal life issues. This report provides a summary of the trends in the workplace and of related activities with respect to the three broad categories of the human resource strategy: traditional, transactional/routine, and transformational. All three deal s with attracting, retaining, and maintaining talent and fostering an enabling working environment. TRENDS IN THE WORKPLACE As of December 31, 2025, the Commission had a total staff strength of 239 nationwide , a 2% decrease compared with the total as of 31 December 2024 (244). Of this total, (220) are on permanent appointment and (19) are on contracts, as shown in Figure 1 . As at end of the year 2025, the Headquarters office in Freetown had ( 183) staff and Regional Offices (56) . Out of (19) contract staff, (5) are consultants on public education, prevention, p rosecutions and investigations, (3) on National Youth Service postings, whilst the remaining (11) contract staff are attached to the Pro jects Coordination Unit as Productive Social Safety Net and Youth Empowerment Contract (PSSNYEC) staff.

132. 132 NOTE 8 : Other Current Assets 2024 2023 Prepayments 195,873 184,748 195,873 184,748 NOTES TO THE FINANCIAL STATEMENTS (Continued) 9 Cash and Cash Equivalent 2024 (NLe) 2023 (NLe) Sierra Leone Commercial Bank 01 48,337 3,177,068 Sierra Leone Commercial Bank 02 824,474 246,881 SLCB Bo 281,477 1,719 SLCB Makeni 201,258 13,837 Access Bank 01 8,459 10,989 Access Bank 02 374,466 1,913,140 SLCB - Kenema 111,385 19,196

8. 8 RMFA – Road Maintenance Fund Administration NIN – National Identification Number CRMC – Complaints Review and Monitoring Committee PEOD – Public Education and Outreach Department ZCC – Zero Corruption Campaign SPU – Systems and Processes Unit CRC – Complaints Review Committee PEO – Public Education Officer USAID – United States of America International Development NMA – National Minerals Agency GRM – Grievance Redress Mechanism NPPA – National Public Procurement Authority IACD – International Anti - Corruption Day PROSEC – Provincial Security Committee DISEC – District Security Committee GIABA – Inter - Governmental Action Group against Money Laundering in West Africa IIA – Institute of Internal Auditors DSTI – Directorate of Science, Technology and Innovation GM - NET – Governance, Monitoring Network Sierra Leone MOICE – Ministry of Information and Civic Education SLEITI – Sierra Leone Extractive Industries and Transparency Initiative GPW – Green Public Works

26. 26 4. AUDIT COMMITTEE MEETINGS To add value to the financial reporting systems and advise on audit - related issues. To hold at least four Audit C ommittee meetings annually. COMPLETED 5. PAYROLL AUDIT (2025) To assess the accuracy, completeness, compliance, and effectiveness of the payroll process . Identify gaps and weaknesses in the payroll processe s and report control issues to M anagement. COMPLETED 6. FINANCIAL STATEMENTS AUDIT (2025) To evaluate internal controls relevant to financial reporting and compliance with statutory requirements. Confirm the accuracy and reliability of financial statements and recommend control improvements. COMPL E TED 7. REGIONAL PERFORMANCE AUDIT (JAN – JUN 2025) To assess and provide reasonable assurance to Management and the Audit Committee on whether controls and regulatory frameworks governing the Commission’s operations are consistently and effectively implemented across R egional Offices in comparison with Headquarters. To review the c ontrols and regulations in the R egional Offices, identify key operational risks and weaknesses, and provide actionable recommendations to enhance compliance, standardization, and overall operational effectiveness across the Commission. COMPLETED 8. PERFORMANCE AUDIT OF THE HUMAN RESOURCE DEPARTMENT (2024 - 2025) The audit of the Human Resource Department ai ms to confirm that recruitment and appointment, grading, promotion and transfers, training and development, attendance, leave and time off, and separation are carried out as per rules, procedures, and policies of the Commission. We expect that there are documented human resource policies and procedures that are effective. COMPLETED

47. 47 Non - Disclosure of Foreign and Institutional Bank Accounts Disclose all accounts, conduct a forensic audit, and discipline responsible staff Absence of Operational Manual Develop and rollout a manual with training Report Center Files The Unit recei ved and examined the following Report C enter file: File No: 311/2020. The issue examined wa s that an impostor illegally us ed the pin code of a deceased P rincipal to receive salaries from the KDEC School in Kono District. After investigations in Freetown and Kono, the culprit was identified but died before he could be arrested. The Department is currently engaging the TSC to know how the deceased’s next of kin could receive the end of service benefit without the calculation being affected by the number of months/years the impostor collected the salary. 6.2 POLICY AND ETHICS UNIT The Policy and Ethics Unit is mandated to examine policies and technical support for the formulation and implementation of policies in MDAs. Additionally, the Unit regularly promotes Ethics and integrity in MDAs. The Unit undertook the following activities in 2025: ETHICS AND INTEGRITY SCORECARD An ethics and integrity scorecard is a tool used to evaluate and assess the ethical practices and integrity of individuals, organizations, or institutions. It provides a structured framework for measuring and monitoring adherence to ethical principles and standards. Name of MDAs Score % Compliance Status R anking Min. of Sport 89% Significant C ompliance 1st Office of National Security (ONS) 88% Significant C ompliance 2 Sierra Leone Airport Authority 87% Significant C ompliance 3 Guma Valley Water Company 85% Significant C ompliance 4 Min. of Finance 84% Significant C ompliance 5 National Civil Registration Authority 83% Significant C ompliance 6

113. 113 The table below represents activities undertaken in Bo . No Activity No. of Times Outcome 1 Review and D evelopment of Ci tizens’ Service Charter for MDA s i. Electricity Distribution Service Authority ii. Bo City Council iii. Moyamba Government Hospital iv. Bo Government Hospital 4 Two (2) Launched i. Moyamba Government Hospital ii. Bo Government Hospital 2 Ethics and Integrity Training Workshop (P&E Unit) i. Bo City Council 1 Conduct one (1) Ethics and Integrity Training at Bo City Council 3 Mainstreaming Anti - Corruption Policies into MDAs i. Bo Government Hospital 1 One (1) Report Produced CHALLENGES 1. Inadequate availability of funds for the smooth running of the office 2. Limited Equipment Key Operational Challenges No running vehicle for official use. Th e official vehicle was grounded and required attention. CONCLUSION The office acknowledges receipt of the fact that the challenges are many. In light of the above, we are calling on management to acknowledge our challenges so that the Bo office, can be able to meet its proposed strategies for improvement. The Bo Regional Office is calling on HQ, Management, and the Commissioner to be specific in their timely support in terms of funds, technical support, etc., so that the office will continue its public support and institutional collaboration.

34. 34 NO CASE CREDENTIAL NUMBER OF CASES 1 2024 Cases rolled over to 2025 13 2 2025 Cases Assigned 108 3 Cases Completed 82 4 Breakdown of Cases Investigated a Recommended for Legal Opinion 13 b Recommended for Recovery 18 c Referral matters to MDAs 15 d Recommended for caution 18 e Recommended to Keep in V iew (KIV) 9 g Cases closed 9 i Total money recovered from matters investigated Le 23,556,597 (NLe) Below are some of the high - profile cases investigated in 2025; ➢ The Registrar of the Appeal Court of Sierra Leone for alleged misappropriation of Public Revenue . ➢ The Director General and others of the Sierra Leone Broadcasting Corporation (SLBC) for misappropriation of public funds . ➢ Staff of the National Revenue Authority (NRA) in collusion with bankers for misappropriation of Public Revenue . ➢ President of the Sierra Leone Football Association (SLFA) for alleged Abuse of office/position and misappropriation of public/donor funds. ➢ The Minister of Technical and Higher Education (MTHE) and others for allegations relating to conspiracy, abuse of office/position, and misappropriation of public/donor funds. ➢ The Ombudsman of the Republic of Sierra Leone, his Executive Secretary, and others for abuse of office/position and misappropriation of public funds. ➢ Staff of the Makeni Government hospital for allegations relating to misappropriation of public property.

126. 126 (m) Sundry Creditors Liabilities for trade and other amounts payable are carried at cost which 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. (n) Income Tax The Commission being a non - trading entity is not subject to taxation. No tax is therefore provided for in the financial statements 2 Grant Income 2024 (NLe) 2023 (NLe) Government of Sierra Leone 63,885,649 71,145,398 World Bank 13,918,059 18,428,133 UNICEF 1,257,631 1,573,433 OSIWA 408,647 - 79,469,986 91,146,965 3. Other Income 2024 2023 Interest Received (NLe) 78,577 (NLe) 83,856 Rent received for Office Canteen 15,000 - 93,577 83,856

40. 40 4 State vs Henry Kam ara, Marion Follah Musu Kamara and Emmanuel Kobby Four (4) counts of Soliciting an Advantage section 39(1) (b) and One count of Conspiracy to Commit Corruption offences. All contrary to the ACA, No 12 of 2008 as amended. 3 - The matter was presided over by Hon. Justice F. Bintu Alhadi JSC on the 21 st November 2025. The 1 st Accused was found guilty on count 1,2,3, & 5. The accused was ordered to pay a fine of NLe 30,000 on each count over a period of three (3) yeas summing to Nle120,000 The 2nd Accused was found guilty on count 4 and sentenced to pay a fine of NLe 30,000 over a period of 1 year. The 3rd Accused was found guilty on count 5 and sentenced to pay a fine of NLe 60,000 to be paid over a period of two years. In addition, 1 st & 2 nd Accused were banned from running any educational establishment for 3 years including Holy Family Secondary School at Deep Eye Water. 5 State v Akmed Karim and Mary Banya (NRA) Two counts of Soliciting & Accepting an Advantage contr ary to section 28 (2) of the AC Act 12 of 2008. 2 - On the 18 th December 2025, Justice Simeon Allieu JA, convicted Akmed Karim and Mary Banya on 2 counts of soliciting an advantage contrary to section 28(2) and Accepting Advantage contrary to section 28(2) of the Anti - Corruption Act no.12 of 2008. Both were sentenced to 3 years imprisonment each or a fine of Nle60,000 on the 2 counts

81. 81 37 ALY 148 Honda Makeni Not operational Maint. Makeni 38 ARK 255 Honda Makeni Not operational Maint. Makeni 9.4 ESTATE UNIT This R eport highlights the key achievements, improvements, and operational progress made by the Estate Unit in 2025. The accomplishments outlined below reflect the Unit’s commitment to maintaining a safe, functional, and well - managed working environment for all staff. Facility Maintenance and Repair : • Conducted routine preventive maintenance and repairs on the following: air conditioner units, elevator, general electrical fitting s, and plumbing fixtures. Also r epaired and restored various furniture for staff use. • Re - painted selected areas of inte rior and exterior walls of the C ommission’s Head Office, significantly improving and enhancing the appearance of the facility. • Success fully carried out maintenance on 250kva back - up generator. Infrastructure Improvement : • Installed two 36,000 BTU air conditioners on the third floor in the offices of the Commissioner and Deputy Commissioner as a redundancy measure. • Introduced standing fans in designated areas to address temporary ventilation challenges caused by major AC faults. • Successfully transferred a 9kva generator from Freetown to the regional office in Port Loko. • Acquired solar security lights for better lighting of Integrity House. Environmental And Safety Enhancements : • Supervision of janitorial activities to improve cleanliness. • Maintained landscaping and green areas. • Ensured compliance with health and safety guidelines by monitoring fire extinguisher deployment and facility access and emergency exit points. Regional Offices • Conducted a professional mechanical, electrical, plumbing, and structural integrity assessment of the Makeni and Kenema regional offices with IDEAS Limited and presented a comprehensive report.

104. 104 iv. FINANCE UNIT Financial Summary No Quarter GoSL (Le) World Bank (Le) Total (Le) 1 First Quarter 49,420.00 117,120.00 166,540.00 2 Second Quarter 40,000.00 379,660.00 419,660.00 3 Third Quarter - 308,100.00 308,100.00 4 Fourth Quarter 49,600.00 184,500.00 234,100.00 Total 139,020.00 989,380.00 1,128,400.00 CHALLENGES The below are challenges • Inadequate operational budgets to cover investigations, outreach, and monitoring. • Insufficient ICT equipment, like laptops, scanners; most of the available ones are faulty. As of now, the regional office has only one printer that is partially in good condition • No driver or resident prosecutor attached to the office, and only one prevention officer. The Prevention Officer's work depends on a few key staff members to carry out her activity. CONCLUSION In 2025 , the Regional Office recorded notable successes that significantly contri buted to the achievement of the Office's strategic goals of preventing corruption, enforcing the law, promoting integrity, and strengthening public confidence. The Regional office successfully implemented customized meetings, integrity outreach sessions, and community sensitization meetings across local councils, MDAs, CSOs, and community groups. Due to the robust outreach activities carried out, the office has r ecorded an increase in corruption complaints received and referred to HQ for a special code. Complaints received from the public were adequately addressed with friendliness and patience; this is geared towards gaining public trust. The Regional office supported investigations through evidence gathering and collaboration with other units. This is geared towards enhancing accountability and the rule of law and advancing the Commission’s enforcement and asset recovery objectives. The Re gional Office also formed strong partnerships with local councils, traditional authorities, civil society, the media, and security agencies. Collectively, the successes of the Regional Office in making progress towards the Commission’s overarching goal of building a corruption - resistant society through integrity, transparency, and accountability have led to greater public trust and cooperation with the ACC.

107. 107 ii. ADMINISTRATIVE UNIT/FRONT DESK The Administrative Unit’s role is not only limited to administration but also serves as a point of contact between the C ommission an d the general public. This unit is represented by an Admin Officer who receives corruption related complaint s , interviews available complainant s and completes the R eport Form . The reports are screened and scrutinised by the Complaint Review Committee (CRC .) The CRC decide s on matters that warrant investigation and those to be referred to the relevant institution s /MDAs, where the issue s can be appropriately addressed. A collation of the CRC’s decision is sent to Headquarters, in which case the Commissioner vets and gives his assent / recommendation . This is followed by database numbers given to each report for reference purposes. For the period under review, the office received S ixteen (16 ) reports through the various reporting channels; in person, phone calls, text messages, and letters. Summary of reports received from the public No Channel of reports Frequency 1 In - Person 10 2 Letter 1 3 Text Messages 4 4 Anonymous 1 5 Audit Report 0 Total 16 16% 5% 26% 3% 50% No. of cases Total Number of Cases completed and sent to HQ Total number of cases Referred for administrative action to MDA’s

134. 134 Results for the year (6,360,870) (26,807) (35,525,952) (29,165,083) 11. Provision for Employee Benefit 2024 2023 Balance Brought forward 68,723,666 62,266,918 Provision for the year 7,898,394 7,541,167 Benefits Paid within the year (5,609,138) (1,084,419) 71,012,922 68,723,666 \ 12. Other Payables 2024 2023 Accrued Expenses 185,000 1,132,636 Staff Welfare 5,372 - 2,752 Sundry Creditors 374,936 1,686,309 Withholding Tax 45,476 61,275 NASSIT - 35,323

131. 131 NOTES TO THE FINANCIAL STATEMENTS (Continued) 7 Intangible Non - Current Assets 2024 2023 Cost: (NLe) (NLe) Balance Brought forward 9,200 100,459 Addition During the year - - Fully Amortised Assets Written off (91,259) Balance Carried forward 9,200 9,200 Provision for Amortisation: Balance Brought forward 9,200 98,159 Charge for the year - 2,300 Fully Amortised Assets Written off - (91,259) Balance Carried forward 9,200 9,200 Carrying Amount: - -

29. 29 3. ASSET DECLARATION DEPARTMENT INTRODUCTION Section 119 (9) of the A nti - C orruption Act 2008 , as amended, provides for a bi - annual declaration by Public Officers. 2024 was the last Declaration year, so 2025 was a non - declaration year. Therefore, during the year under review, the Department was mostly engaged with enforcing compliance for Public Officers who had defaulted in 2024. Section 122A (5) of the Anti - Corruption Amendment Act 2019 provides that where a public officer fails to comply with a default notice issued by the Commission under subsection (2), the Commissioner sha ll direct that the accountant - General, the Director - General, Human Resource Management Office (HRMO), or an officer responsible for the payment of salary as the case may be to, (a) Withhold the salaries of the public officer, (b) Suspend the public officer after one month of non - compliance; and (c) Dismiss the public officer after thre e months. (However, suspension and dismissal shall not apply to an office where the grounds for removal of an officer are stipulated in the Constitution) In 2025, t he Dep artment started by rolling out Administrative S anctions as set out by the above s ection for a total number of 1,541 public officers who were still in default of their asset declarations for 2024. In collaboration with the Accountant General's Department (AGD) and the Human Res ource Management Office (HRMO), s alaries of a total number of 1,541 defaulting Public Officers were withheld. This exercise resulted in an overall 99.54% compliance. Also, in 2025, t he Commission engaged the Dire ctorate of Science, Technology and Innovation (DSTI), through the Ministry of Communications and Innovation , to provide lead ership in the development and deployment of a new Assets Declaration Portal. This was in direct response to calls by end users for a more user - friendly platform that would make the declaration process easier and less time - consuming. The De partment, together with the ACC - IT team, worked with the DSTI te am to ensure that the platform is made ready for the 2026 Declaration year. Some of the unique features of the new system include. a) better graphical user interface b) simplified data entry c) enhanced security features d) cross - platform compatibility (windows IOS and Android operating system s). The team collaborated with the National Civil Registration Authority (NCRA) to integrate its platform with that of the asset declaration portal for the validation of National Identification Numbers ( NINs) , expected to be a unique identifier in the Assets Declaration system.

49. 49 The U nit developed Institutional Anti - Corruption Policies for the following institutions : - ❖ District Health Management Team – Western Urban ❖ District Health Management Team – Western Rural ❖ Sierra Leone L ocal Content Agency ❖ National Sports Authority (NSA) (ongoing) IDENTIFICATION OF POLICY GAPS FROM THE SYSTEMS REPORT From the Systems and Processes Review R e port, five (5) recommendations centered around the lack of policies to mitigate the existing corruption opportunities. The Policy and Ethics Unit, charged with the responsibility of providing technical assistance in the formulation and implementation of policies in MDAs, collaborated with the M anagement of the Office of the Administrator and Registrar General to draft and formulate the following policy documents ❖ Assets Management Policy ❖ Petty Cash Management Policy ❖ Gift and Register Policy ❖ ICT and Digital Management Policy ❖ Fuel Management Policy REVIEW AND DEVELOPMENT OF SERVICE CHARTERS: Service Charters are a corruption prevention tool used to minimize the risk of corrupt practices in MDAs. It is an information mechanism displayed that enables service seekers to know the services rendered by the Institution, the referral contact, timeline s in seeking the service, associated cost, if any, and the complaints mechanism/channels. These charters are displayed at strategic locations where citizens can easily access the information. Th e Unit collaborates with client - institutions to develop these charters. The following Institutions include: - ❖ Bo Regional Government Hospital ❖ Moyamba Government Hospital ETHICS AND INTEGRITY TRAINING WORKSHOP During the period under review , the Department organiz e d capacity building training programs for client i nstitutions aimed at shaping and inculcating moral standards in the workplace. The training was geared towards not just improving moral standards, but also identifying corruption and means of prevention, a s well as understanding offenses in the AC Act of 2008, as amended in 2019. The following institutions benefited from such trainings -

135. 135 PAYE 401,461 - 1,012,244 2,912,790 NOTES TO THE FINANCIAL STATEMENTS (Continued) 13. Capital Fund 2024 (NLe) 2023 (NLe) Balance Brought forward 2,240,140 2,240,140 Capital Donation (Assets) Received During The Year - - 2,240,140 2,240,140 Provision for Depreciation: Balance Brought forward 2,026,285 1,812,430 Amount realised during 2024 (Amount Transferred to statement of comprehensive income) 213,855 213,855 (2,240,140) (2,026,285) Balance carried forward - 213,855

72. 72 • Standards Compliance: Managed the procurement of hardware and software, ensuring all acquisitions met the Commission’s quality standards and software license laws . • Strategic Input: Contributed to the Commission’s strategic planning and policy development regarding quality standards and ICT governance. OPERATIONS AND USER SUPPORT • Help Desk Services: Provided daily ad hoc help desk support to the entire staff, resolving hardware and software issues to minimize downtime. • Crisis Management: Effectively managed complex technical crises, ensuring minimal disruption to the Commission’s investigative and administrative functions. • User Empowerment: Evaluated evolving user needs and conducted training sessions for staff on the adoption of new technologies implemented throughout 2025. KEY ACHIEVEMENTS IN 2025 • Enhanced Systems: Researched, engaged, and successfully installed the new Corruption Report Call (8515) Management System across all functional telecommunications companies in the country to improve the rate of reporting corruption - related complaints. • System Integrity: Guaranteed the smooth running of essential services, including print and email systems. • Policy Compliance: Enforced adherence to ICT policies acr oss all D epartments. CONCLUSION The ICT Unit remains committed to leveraging technology to further the C ommission’s mission. In 2026, the Unit aim s to further harden our cloud infrastructure and expand staff training initiatives.

87. 87 v. FINANCE UNIT FINANCIAL SUMMARY FOR 2025 No Quarter GoSL (Le) World Bank (Le) Total (Le) 1 First Quarter 53,158.00 733,020.00 786,178.00 2 Second Quarter 50,588.00 975,800.00 1,026,388.00 3 Third Quarter 51,900.00 667,600.00 719,500.00 4 Fourth Quarter 40,552.00 296,200.00 336,752.00 Grand Total 196,198.00 2,672,620.00 First Quarter Leones 27% Second Quarter Leones 26% Third Quarter Leones 26% Fourth Quarter Leones 21% GoSL First Quarter Leones Second Quarter Leones Third Quarter Leones Fourth Quarter Leones First Quarter Leones 27% Second Quarter Leones 37% Third Quarter Leones 25% Fourth Quarter Leones 11% WORLD BANK First Quarter Leones Second Quarter Leones Third Quarter Leones Fourth Quarter Leones

108. 108 iii. FINANCE UNIT The Finance Unit is the bloodline that keeps the functioning of the commission alive. For the period under review, the Kono Regional Office received the sum of One Hundred and Fifty Thousand New Leones (NLe 150,000) for administrative and operational runni ng costs and Three Hundred and Twenty - Seven Thousand Seven Hundred Leones (NLe 327,700.00) from PYSSNE. Below is the breakdown of funds received . No Quarter GoSL PYSSNE Total 1 First Quarter 40,000 37,700 77,700 2 Second Quarter 40,000 208,250 248.250 3 Third Quarter 40,000 49,050 89,050 4 Fourth Quarter 30 32,700 62,700 Total 150,000 327,700 477,700 10 1 4 1 0 16 In-Person Letter Text Messages Anonymous Audit Report Total 1 2 3 4 5 Frequency 40,000 40,000 40,000 30 150,000 37,700 208,250 49,050 32,700 327,700 77,700 248.25 89,050 62,700 477,700 FIRST QUARTER SECOND QUARTER THIRD QUARTER FOURTH QUARTER TOTAL 1 2 3 4 GoSL PYSSNE Total

137. 137 Report of the Commissioner 5 – 6 Statement of Financial Position 7 Statement of Comprehensive Income 8 Statement of Cash Flows 9 Notes to the Financial Statements 10 – 22 REPORT ON THE FINANCES FOR 2025 FINANCIAL YEAR STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 RECEIPTS: Le Government of Sierra Leone 77,665,771 United Nations International Children's Emergency Fund (UNICEF) 705,880 World Bank 15,329,730 Recovery of funds from Corrupt Practices 23,556,597 Bank Interest Received 70,565 117,328,543 PAYMENTS: Administrative Expenses 26,513,447 Staff Salaries & Allowances 66,056,141 Capital & Development Expenditure 1,752,792 Transfer to the Consolidated Revenue Fund in respect of funds recovered from corrupt practices 14,120,000

43. 43 Fines 2025 C ourt 1 st Qtr 2 nd Qtr. 3 rd Qtr. 4 th Qtr High Court N Le 50,000 N Le170,000 N Le220,000 Nle120,000 Nle30,000 Nle60,000 Nle60,000 Nle270,000 Le450,000,000 Le100,000,000 Le240,000,000 Le180,000,000 Le970,000,0000 Appeal court - - - - Supreme court - - - - Restitutions for 2025 Restitutions 2025 Total NLe These Restitutions come from the judgment delivered by the Hon. Justice Aiah Simeon Allieu JA on 18 th day of December 2025 697,245,506 697,245,506 1,394,491,012

20. 20 1.3 REPORT CENTRE UNIT The Report Centre Unit operates directly under the Office of the Commissioner and generates Reports from the public on corruption and non - corruption - related issues. The R eports are received from various channel s , via toll - free lines 077 985 985/077 986 986 (AFRICELL) and 8515 (direct), In p erson, l etters, e mails, n ewspapers and s ocial m edia platforms. Reports received are reviewed through the Complaint Review Committee and vetted by the Commissioner for internal or external referrals to Ministries, Departments, and Agencies (MDAs) for action. This administrative proce dure is not only applicable to H eadquarters but also to the Regional O ffices. For the period under review, the Commis sion registered a total of 314 Reports from its Regional Of fices in Freetown, Bo, Makeni, Kenema, Port Loko, and Kono using various platforms and referrals to MDAs . Below is a breakdown – Table 1.1: S howing the method of complaints Method No of Reports Phone 44 Letters 134 In Person 104 Email 27 Newspaper 5 Total 314 Chart showing the methods of complaints registered Table 1.2: R eports from various regions 44 134 104 27 5 0 20 40 60 80 100 120 140 160 1 No of Reports Methods Newspape r Email In person Letters Phone

39. 39 Accused to pay a fine of Le50,000 or serve a jail term of 5 years. The judge ordered the accused to pay a fine of Le20,000 immediately and the balance fine of Le30,000 be paid in two years. 3 The State vs. Issa Kamara & Ibrahim and Kamara Influencing a Public O fficer contrary to section 30 of the Anti - Corruption act (No 12) 2008 as amended by the Anti - Corruption Amendment A ct No.9 of 2019, Abuse of office contrary to section 42(1) of the Anti - Corruption Act No.12 of 2008 as amended by the Ant - Corruption amendment A ct No.9 of 2019; Abuse of position contrary to section 3 of the Anti - Corruption act(No.12) of 2008 as amended by the Anti - Corruption amendment Act of 2019; Public O fficer using his offi cer for advantage section (44) , conspiracy section(128) and Academic malpractice section128(3) 1 The 1st Accused pleaded guilty on all the six counts on the 27 th March, 2025 before the presiding Judge, Justice Cosmotina Jarrett J. The judge delivered the sentence on the 21 st day of May 2025 as follows: count 1 - Le30,000 or 3 years imprisonment; count 2 - Le 30,000 - or 3 years imprisonment, count 3 - Cautioned and discharged; count 4 - Le30,000 - or 3 years imprisonment; count 5 - Le30,000 - or 3 years imprisonment and count 6 - Le 50 ,000 - or 5 years imprisonment. The 1 st Accused was ordered to pay a total fine of Le170,000 or serve a term of 5 years imprisonment as the terms of imprisonment runs concurrently taking into consideration time the accused has already spent in prison. The 2 nd Accused case is in progress

51. 51 Monitoring Activities for 2025 No. Activity Institution Objective Status / Output Compliance Results and Key Highlights 1 Facilitation and Monitoring of Compliance with Corruption Risk Responses Sierra Leone Roads Authority (SLRA) Promote and track compliance with agreed corruption risk responses Compliance Facilitation Report and Full Monitoring Report produced and accepted 63 out of 69 agreed responses were fully implemented, representing approximately 91% compliance 2 Compliance Facilitation on Corruption Risk Responses Sierra Leone Broadcasting Corporation (SLBC) Support management compliance with agreed corruption risk responses Compliance Facilitation Report being finalized 40 out of 65 responses were fully implemented, representing 65.5% compliance at the facilitation stage 3 Corruption Risk Assessment Sierra Leone Produce Marketing Company (SLPMC) Identify corruption - prone processes Corruption Risk Assessment Report produced and presented Corruption risk identified and agreed risk responses scheduled for monitoring in 2026 4 Corruption Risk Assessment Produce Monitoring Board (PMB) Identify corruption - prone processes Report completed and pending presentation Corruption identified and agreed responses to be facilitated and monitored in 2026 5 Monitoring of Drug Management in Selected Hospitals Ma cauley Street Hospital; Lumley Government Hospital; Satelite Kingharman Road To assess the effectiveness, integrity, and accountability of drug management systems, including Field work completed in all listed facilities; consolidated monitoring report being drafted Gaps were identified in drug management practices within the assessed facilities. The identified gaps present potential risks to drug availability, financial accountability, and patient safety if not addressed in a timely and

44. 44 6. PREVENTION DEPARTMENT During the 2025 reporting period, the Department implemented a range of corruption - prevention activities across the public and private sectors. These interventions focused on key thematic areas, including corruption risk assessment s , policy development and formulation, and monitoring and evaluation. The Department operates three specialized U nits namely; the S ystems and Processes Review, the Policy and Ethics , and the M onitoring and Compliance , with a total staff strength of eleven (11) officers who collectively execute these activities. In addition, the Department received, reviewed, and examined complaints from members of the public through the Report Centre, in furtherance of its mandate to promote transparency, accountability, and integrity. SUMMARY OF ACTIVITIES CONDUCTED IN 2025 NO. ACTIVITY COMPLETED ROLLOVER 1 Corruption Risk Assessment (CRA) ( Holistic/Thematic) 5 2 2 Systems Reviews (SR) (Holistic/Thematic) 2 3 Compliance Facilitation and Monitoring compliance with SR and CRA reports 4 4 Institutional Anti - Corruption Policy 3 1 5 Policy Developed from CRA and Systems Reports 5 6 Ethics and Integrity Scorecard 20 7 Service Charter review and development 2 8 Ethics and Integrity Training 4 9 Independent Monitoring 1 10 Report Center File 6 4 6.1 SYSTEMS AND PROCESSES REVIEW UNIT The Systems and Processes Review Unit is pivotal in the overall operations of the Prevention Department, which is mandated to prevent corruption as provided for in Sections 7 and 8 of the Anti - Corruption Act of 2008, as amended in 2019. The core mandate of the Unit is to conduct reviews of systems and processes, including corruption risk assessment in Public Offices and Private Institutions (when required), to identify corruption vulnerabilities and to proffer recommendations on how to address those vulnera bilities for effective service deliveries.

85. 85 iii. ADMINISTRATIVE UNIT / FRONT DESK Complaint Summary No Channel of Report Frequency 1 In - person (corruption - related) 16 2 Letter 4 3 Phone Call 8 4 Anonymous 4 5 Audit Report Nil Total 32 iv. PROSECUTION UNIT. A Table Showing cases prosecuted in the Region S/No Case Title Prosecutor Judge Status 1 The S tate vs. Komboh Kamara & Saidu Abass Bangura HR. Nelson Esq. Hon. Justice Unisa Kamara Matter concluded, awaiting judgment 2 The S tate vs. Foday Suliaman Bangura & Abubakarr Sankoh HR. Nelson Esq. Hon. Justice Unisa Kamara Matter concluded The first accused was convicted and fined fifty thousand leones and has paid the same. The second accused is at large. 3 The S tate vs. Alhaji Mohamed Foday Kamara HR. Nelson Esq. Hon. Justice Unisa Kamara The Accused person died during the trials. The death certificate was produced to the court by the 50 12.5 25 12.5 0 In-person (corruption-related) Letter Phone Call Anonymous Audit Report

64. 64 Table showing the an nual frequency distribution of R egular PE&OD activities in 2025 NO. ACTIVITY NO. OF TIMES CARRIED OUT 1. Radio Discussion 187 2. Television Programs 35 3. Community Outreach Meetings 26 4. Customized Meeting 82 5. Court Monitoring 26 6. Press Releases 21 7. Joint Statement 1 8. CSO/Media Upload 3 9. Engagement with Schools 107 10. Engagement with Universities 24 11. Front Desk 34 12. Upload on ACC Website 187 13. Partnership Engagement 79 14. Signing of MOUs 4 Frequency Distribution of Activities Undertaken Frequency Distribution of Activities Undertaken Radio , 187 TV , 35 Press Releases , 21 Comm. Meetings , 26 Cust. Meeting , 82 Court Cases , 26 Radio TV Press Releases Comm. Meetings Cust. Meeting Court Cases

95. 95 • Fe bruary 2025 ---------------- Le 10,900.00 • March 2025 ------------------- Le 1,320.00 • April 2025 ---------------------- Le 21,400.00 • May 2025 ----------------------- NIL • June 2025 ----------------------- Le 503,142.00 • July 2025 ------------------------ Le 215,200.00 • August 2025 -------------------- Le 85,850.00 • September 2025 --------------- Le 55,500.00 • October 2025 -------------- ----- Le 45,900.00 • Novemb er 2025 ---------------- Le 5,000.00 • Decem ber 2025 ------------------ Le 59,600.00 Total -------------------------- Le 1,140,062.00 ➢ Balance as at 31 st December 2025; Le 23,293.49 including unpresented cheque of Le 935.00 • Office Bal. ---------------------- Le 5,675.18 • PSSNYE/GRM Bal. ------------- Le 16,683.31 v. PRODUCTIVE SOCIAL SAFETY NET & YOUTH EMPLOYMENT (PSSNYE) PSSNYE Highlights North West Region: 1. ACC continued the monitoring of the implementation of the Green Public Works (GPW) by the Port Loko City Council. 2. The ACC to monitor the last payment to the phase one beneficiaries of the GPW 3. 1,322 people were enrolled to benefit from the Economic Inclusion package in Karene District. This is one of the components of the PSSNYE 4. Business Development Officers and Coaches have been deployed by NaCSA to train beneficiaries in business management and behavioral change 5. The ACC to monitor the last payment to the phase one beneficiaries of the Economic Inclusion . UNICEF CASH PLUS SUPPORT TO ADOLESCENT GIRLS IN KAMBIA DISTRICT. SECOND TRANCHE PAYMENT CONDUCTED ON 18 - 23 September 2025 The Cash Plus support to adolescent girls in Kambia District is sponsored by UNICEF through Action Aid Sierra Leone and NaCSA. The roles of the ACC were to maintain the integrity of

93. 93 • Total Number of cases 25 • Completed cases sent to HQ for advice 08 • C ases ongoing 17 iii. SECURITY The North West regional office has two (2) External Security personnel from SLP (DELTA) who are manning the office on two shifts. One during the day and the other at night. iv. FINANCE UNIT ➢ Balance as at 1 January 2025: Le 170,265.26 (including unpresented cheques) Office Bal. ------------------------- Le 25,631.95 PSSNYE/GRM Bal. --------------- Le 142,433.31 ➢ Reimbursement from HQ between January 2025 - December 2025; Le 179,942.00 (Office Activities) • January 2025 -------------------- Le 40,000.00 • February 2025 ------------------- NIL • March 2025 ---------------------- NIL • April 2025 ------------------------ NIL • May ------------------------------- Le 40,000.00 • June 2025 ----------------------- NIL • July 2025 ------------------------ Le 7,992.00 • August 2025 -------------------- Le 40,000.00 • September 2025 --------------- NIL • October 2025 ------------------- NIL • November 2025 ---------------- Le 30,000 • December 2025 ----------------- Le 21,950 ➢ In addition, Le 1,014,312.00 (PSSNYE Activities). • January 2025 ----------------- NIL

112. 112 Complaint Summary No Channel of Report Frequency 1 In - person (corruption - related) 18 2 Letter 6 3 Phone Call NIL 4 Anonymous 1 5 Audit Report NIL Total 25 iv. PROSECUTION UNIT In 2025, the Unit facilitat ed two (2) cases in court, which are awaiting judgment v. FINANCE UNIT Breakdown of funding source and quarter. Summary No Quarter GoSL (Le) World Bank (Le) Total (Le) 1 First Quarter 48,236 839,470 887,756 2 Second Quarter 40,000 877,050 917,050 3 Third Quarter 0 561,950 561,950 4 Fourth Quarter 61,920 452,500 514,420 Total 150,206 2,731,240 2,881,446 vi. PREVENTION UNIT The three units in the Prevention Department - Systems Review, Policy and Ethics, and the Monitoring and Compliance Units have unique and specific responsibilities. All of these units perform interwoven activities to address corruption in Sierra Leone.

106. 106 7 Support for the Prevention Department 2 2 8 Information Desk Visitors 1 97 13 110 TOTAL 119 2,288 2,366 i. INVESTIGATION UNIT The Intelligence and Investigations Department is mandated by section 7 (1)(b) of the Anti - Corruption Act 2008, as amended in 2019, to investigate corruption allegations which are directed to them by the Complaint Rev iew Committee (CRC) within the Regional Office and the Commission’s Headquarters . Even though the 2024 - 2028 National Anti - graft strategy espouses a proactive approach in the fight against corruption, the unit in the period under review had ten (10) cases for investigation, with six (6) cases brought forward from 2024. The unit also partnered with the Public Education unit in their activities, especially in sensitizing and educating the public on corruption o ffences. The unit as well helped to guide and direct the administrative officer in streamlining reports made so that only those that have corruption - related issues and relevant to the ACC were recorded . The table below represents investigation efforts and success on Kono. No Indication No. of cases 1 Total Number of Cases completed and sent to HQ 6 2. Total number of cases referred f or administrative action to MDA s 2 3 Total number of cases ongoing 10 4. Ongoing recoveries 1 Total number of cases received 19 0 500 1000 1500 2000 2500 3000 3500 4000 4500 1 2 3 4 5 6 7 8 9 10 11 NUMBER OF ACTIVITY MALE FEMALE TOTAL

122. 122 STATEMENT OF CASH FLOW 2024 2023 Note (NLe) (NLe) Operating Activities Net Cash Flow from Operating Activities 14 (2,050,569) 3,154,187 Investing Activities Acquisition of Property Plant and Equipment 6 (1,392,364) (10,885,788) Rent received for Office Canteen 15,000 - Interest received 3 78,577 83,856 Net Cash Outflow from Investing Activities (1,298,787) (10,801,931) Net decrease in Cash and Cash Equivalent (3,349,356) (7,647,744) Cash and Cash Equivalent at the Beginning of the Year 8,175,829 15,823,573 Cash and Cash Equivalent at Year End 9 4,826,473 8,175,829 NOTES TO THE FINANCIAL STATEMENTS 1. Summary of significant accounting policies (a) Basis of Preparation and measurement The financial statements are prepared in accordance with International financial Reporting Standards. The measurement basis applied is the historical cost basis

133. 133 SLCB 05 470,144 444,282 SLCB Kono 114,924 295 Bank of Sierra Leone GBP 284,808 290,448 Bank of Sierra Leone SLL 34,865 34,865 Ecobank Cash Express Card 44,731 32,948 SLCB ACC - OSIWA USD 195 36,875 SLCB ACC - OSIWA SLL 9,188 88,190 SLCB Port Loko 168,067 10,023 SLCB - PSSNYE USD 888,053 994,100 SLCB - PSSNYE SLL 953,192 848,516 Cash in Hand 8,449 12,460 4,826,473 8,175,829 NOTES TO THE FINANCIAL STATEMENTS (Continued) 10. Accumulated Funds 2024 (NLe) 2023 (NLe) Balance Brought forward (29,165,083) (29,138,276)

75. 75 16. Fostered a healthy supplier and purchaser relationship to ensure the timely and effective delivery of goods, works, and services procured. 17. Monitored supplier performance and compliance with business protocols and undertook competitor analysis. 18. Worked with the Finance Department to facilitate payments and the collection of cheques . 19. Provided any information as required by Management for internal and external audit purposes. GOODS Most procurement activities for goods were done through the award of a framework contract for commonly used items to competent suppliers for the supply of the under - mentioned goods: No Description of Items Procurement Method Name of Supplier Contract Type 1 Procurement of Office Stationery NCB Eddie K. Enterprises Framework 2 Procurement of Tyres and Lubricants NCB Jaward El - Zein & Sons Framework 3 Electrical and Electronic Equipment NCB Tamdel Investrment Framework 4 ICT Equipment NCB Liverpool Investment Company Framework 5 Computer Consumables NCB Chidex Holding Framework 6 Office Provision and Cleaning Materials NCB Greenfield Farms Framework 7 Office Furniture NCB ESS BEE International Framework 8 IEC Materials NCB Ishmarie Enterprises Framework In addition to the framework Contract, the Commission also Procured Goods on a lump sum contract as given below: No Description of Items Procurement Method Name of Supplier Contract Type

41. 41 6 State v s Julian Clarke and Salieu Kargbo Abuse of office contrary to section 42(1), Deceiving the Principal, contrary to section 40(1), and Conspiracy to commit a corruption offence, contrary to section 128(1), of the Anti - Corruption Act No. 12 of 2008 (as amended in 2019 . 2 - On the 15 th December 2025, J ustice Aiah Semion Allieu convicted Julian on 9 counts of Abuse of Office contrary to section 42(1), Deceiving the principal and conspiracy all contrary to the ACC ACT of 2008 as amended 2019, the 2 nd Accused was convicted on two counts of conspiracy and deceiving the principal. 1 st Accused was ordered to pay a cumulative fine of (Le450 , 000,000) with immediate effect or five - year imprisonment on each of the 9 counts 2 nd Accused Sallieu Kargbo was convicted on 2 counts of conspiracy and deceiving the principal. The judge ordered the Accused to pay a cumulative fine of one hundred million leones (Old note) Le100,000,000 or serve a five - year imprisonment on each of the two counts. 7 The St ate vs. Dr. Sarah Finda Bendu and Victor Labor Misappropriation of public funds, contrary to section 36(1), Conspiracy to commit a corruption offence contrary to section 128(1); failure to comply with applicable procedures and guidelines relating to the tendering of contracts, contrary to section 48(2) (b); and failure to comply with the applicable procedures and guidelines relating to the management of public funds; contrary to section 42(2)(b) of the Anti - Corruption Act 2008 . 2 - On the 15 th of December 2025; justice Cosmotina Jarrett J, convicted Dr. Sarah Finda Bendu to pay a total fine of Two hundred and forty million (Old) leones (Le240,000,000) to be paid immediately, and made a restitution order of Le 697,245,506 for Dr. Sarah Finda Be ndu to pay to the government of Sierra Leone within six months of the judgement. Victor Labor was ordered to pay a fine of Le 180,000,000(old leones) to pay immediately and made a Restitution to Government of Le 697,245,506(old leones)

90. 90 10.2 NORTH - WESTERN REGIONAL OFFICE – PORT LOKO INTRODUCTION In 2025, the Regional Offices went through a structural transformation. The Commission made provision for Regional Directors to head the regional offices and Managers to take over and manage the day - to - day administration of the offices, reporting directly to the Regional Directors. The new structural adjustment enhanced better - c oordinated activities of every D epartment at headquarters to be replicated in the regions. 2025 witnessed intensive work that was undertaken by the various Units as follows: i. PUBLIC EDUCATION AND EXTERNAL OUTREACH UNIT A Synopsis of Activities across the Region in 2025 A total of one hundred and eighty - one (181) public education activities were undertaken in the North West Region: Port Loko District 153; Kambia District 21, and Karene District 7. Analysis of the activities are: No. Activity Frequen cy Total 1. Customized Meetings 14 181 2. Community Meetings 03 3. Radio Programs 23 4. Meet the School Campaign 17 5. Meet the University Campaign 7 6. Partnership 45 6. News Items 14 7. Integrity Clubs 08 8. Accountability Now Clubs 08 9. On - the - spot checks / Monitoring. 35 10. NACS Engagement 7 11 Total 181

111. 111 9 Accountability Now Clubs Established /Empowered 0 0 0 0 10 Support for the Prevention Department 6 49 30 79 11 Information Desk Visitors 1 1 2 3 Total 69 8274 6588 14875 ii. INVESTIGATION AND INTELLIGENCE UNIT The Investigation and Intelligence Unit comprises two s taff , one Principal Investigation Officer and one Investigation Officer. They are charged with the responsibility of intelligence gathering and the investigation of both proactive and reactive investiga tions . The Unit also participated in public e ducation activities, including, customized meetings and radio programs. Case Log Summary No Case Status Number of Cases 1 Cases completed and sent to HQ 12 2 Cases referred for administrative action to MDAs 2 3 Ongoing investigations 34 4 Ongoing recoveries Nil 5 Total No. of cases received 48 iii. ADMINISTRATIVE UNIT/ FRONT DESK The Administrative Unit takes records of cases, and discusses those cases at Regional CRC meetings, and recommendations are sent to HQ for approval; and later resubmits the same to Bo with instructions from the Commissioner to commence investigation or otherwise . The Unit also interfaces with the public through community engagements, reporting channels, public education, sensitization, and partnership awareness, etc. Furthermore, t he unit assists in engaging locals via (Bo) targeted outreach, including school integrity clubs in the South. They also interface with the public by assisting the public education department in sensitization and partnership awareness with integrity managem ent committees. The unit also promotes reporting, d eclaration of assets, and anti - corruption value s through the education of the public.

136. 136 14. Net Cash Flow from Operating Activities 2024 (NLe) 2023 (NLe) Surplus / (Deficit) for the period (6,360,870) (26,807) Interest received (78,577) (83,856) Depreciation Charge 4,240,148 3,953,976 Amortisation Charge - 2,300 (Increase)/Decrease in Receivables (11,125) 99,850 Increase/ (Decrease) in Payables 174,855 (791,276) Rent Received for staff Canteen (15,000) - (2,050,569) 3,154,187 15. As at 31 st December 2024, an amount totalling Le37,420,976 was outstanding recoveries from individuals/institutions who have signed/ agreed to repay public funds misappropriated over the course of the period. 16. Contingent Liabilities No Contingent liabilities existed as at 31 st December 2024 Contents Page (s) General Information 1 Report of the Independent Auditors 2 – 4

61. 61 INTERNATIONAL CORRUPTION INDICES AND RANKINGS Due to the incredible anti - corruption efforts made by the country, Sierra Leone had a remarkable progress in international indices. The table below outlines the various rankings and scores by different institutions over five years. ORGANISATION/ INDEX 2021 SCORE/R ANK 2022 SCORE/ RANK 2023 SCORE/RA NK 2024 SCORE/RA NK 2025 SCORE/RANK Millennium Challenge Corporation Scorecard 83% 79% 76% 74% 71% Transparency International Corruption Perception Survey 115 (ranking) 110 (ranking) 108(ranking) 114 (ranking) 109 (ranking) Transparency International Corruption Perception Index 34 (score above Sub - Saharan average) 34 (score above Sub - Saharan average) 35 (score above Sub - Saharan average) 35(score above Sub Sahara average) 34 (score above Sub - Saharan average Afro Barometer 44 percent Approval of Governance Performance ratings, far above average majority of the 39 countries. Mo Ibrahim Index on Governance 7 th (ranking) 54.5 (score) Last score was in 2014 (45.4%)

77. 77 9.3 TRANSPORT UNIT INTRODUCTION The Transport Unit is constantly in readiness with unwavering commitment in evaluating the status of the fleet, asserting the roadworthiness, reliability, and operational functionality of the overall efficiency of fleets, including light vehicles, motor bikes, and generator sets. This is to ensure that it effectively serves the intended purpose in enhancing the log istical support and conveying of personnel within the operations of the Commission and its provincial offices. The Unit continued to make tremendous efforts in ensuring its mandate to basically manage the affairs of the Transport office with the available operational fleets. As a result of the excessive demands of fleets over the past decade, plans should be underway to replace most of the fleets, especially in the provincial offices that have exceeded the estimated operational life span with considerable kilometers and/or mar gin, accruing huge maintenance costs and recurring technical incidents. It is important to acknowledge that considerable value of the Commission’s fleets has been over - utilized and exceeded the operational life cycle. Taking into consideration the indicators embedded in designing the structure of vehicles, there exists a policy to ascertain the condition of the vehicle in terms of reliability, efficiency, performance, an d roadworthiness against specific vehicle request requirements. The Commission comprises a total of 27 light vehicles, 34 motorbikes, and 11 generator sets. SUMMARY OF FLEETS IS AS FOLLOWS ANTI - CORRUPTION COMMISSION VEHICLES STATUS NO. REG NO. MAKE ALLOCATION STATUS NOTES 0 1 AQO 974 Toyota Prado Com. operational okay H/Q 2 ARU 988 Toyota Prado Admin. operational okay H/Q 3 AQO 882 Toyota Land Cruiser Escort to Com. operational okay H/Q 4 AFD 503 Toyota Prado Admin. Not operational write - off H/Q 5 AVJ 041 Toyota Land Cruiser PSSNYE (D.Com.) operational Ok H/Q 6 AFD 501 Toyota Prado Public Education Not operational write - off Garage

114. 114 11. FINANCE DEPARTMENT GENERAL INFORMATION Background 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 Integrity House Tower Hill Freetown Commissioner Mr. Francis Ben Kaifala Advisory Board Members Chairman Mr. Prince Fomba Goba Members: Mr. Joshua Nicol Mr. Edward Foray Gondor Mr. Chernor Jalloh Ms. Josephine Makieu Dr. Joseph Gaima L u kulay Moiba Alhaji Oshoba Aberdeen

96. 96 the payment process by preventing corruption, community sensitization, Grievance Redress, and reporting any corruption - related concerns. The Cash Plus payment is a pilot project that will initially benefit 2, 818 adolescent girls in seven communities withi n Kambia district, vis - à - vis Kambia town, Bamoi Luma, Rokupr , Dares - Salam, Tawuya, Robat, and Kapairoh communities. Beneficiaries are to receive a quarterly payment of Le. 347 for a year in cash to be transferred through the Afrimoney SIM card. The first tranche of payment was made in June 2025, and the second paym ent in September 2025. The second tranche of payment was uneventful as compared to the first payment, where two (2) Afrimoney agents were arrested after they were caught extorting the sum of Le. 7 each from beneficiaries at Dares - Salam community. They were arrested, cash refunded, banned from working for the Cash Plus payment, and are still under investigation by the Anti - Corrup tion Commission (ACC). Seven ACC personnel were deployed in the seven communities where the payments were made. GRIEVANCES REDRESSED DURING PAYMENT NO HHID NAME OF PUPIL CARETAKER GRIEVANCE HOW RESOLVES 1 KAMADL071 Fatmata Balu Kargbo Kadiatu Kargbo Did not collect the SIM during the first payment Collected her SIM and received the benefit 2 KAMADL103 Mafereh Sumah Balu Kargbo Did not collect the SIM during the first payment Collected her SIM and received the benefit 3 KAMADL2739 Zainab Sumah Fallah Sumah Did not collect the SIM during the first payment Collected her SIM and received the benefit 4 KAMADL2734 Jalikatu Dumbuya Kadiatu Dumbuya Alleged duplication There was duplication. NaCSA was informed to take necessary action by expunging one. 5 KAMADL2796 Kadiatu Bangura Abu Bakarr Bangura Did not collect the SIM during the first payment Collected her SIM and received the benefit 6 KAMADL2833 Kadiatu S. Kamara N’Mah Kamara Did not collect the SIM during the first payment Collected her SIM and received the benefit 7 KAMADL2773 N’balia Kamara Lansana Kamara Did not collect the SIM during the first payment Collected her SIM and received the benefit

7. 7 ACRONYMS ACC – Anti - Corruption Commission CDIID - Complaint s , Disciplinary and Internal Investigation s Department MDAs – Ministries, Department s, and Agencies FY - Financial Year UNODC - United Nations Office on Drugs and Crimes OSIWA - Open Society Initiative for West Africa G o SL - Government of Sierra Leone ICASL - Institute of Chartered Accountants in Sierra Leone NGO - Non - Governmental Organization INGO - International Non - Governmental Organization IMCs - Integrity Management Committees NACS - National Anti - Corruption Strategy MMTU - Milton Margai Technical University SLAJ - Sierra Leone Association of Journalists KDC - Kenema District Council KCC - Kenema City Council NaCSA - National Commission for Social Action PSSNYE - Productive Social Safety Net and Youth Employment I&I D – Investigation and Intelligence Department SLP – Sierra Leone Police PAYE – Pay as You Earn WASSCE – West African Senior School Certificate Examination WAEC – West African Examination Council UNCAC – United Nations Convention Against Corruption FIU – Financial Intelligence Unit ADU – Assets Declaration Unit SALPOST – Sierra Leone Postal Services

105. 105 10.4 KONO REGIONAL OFFICE - KOIDU INTRODUCTION The Anti - Corruption Commission Regional Office, Kono, as a subsidiary ambit, is mandated by section 7(1) (a) (b) (c) and (d) of the Anti - Corruption Act (ACA) 2008 as amended in 1019. The year 2025 witnessed several cases arraigned in the High Court of Sier ra Leone, Kono. This is a novelty given that since the openin g of this Regional Office, the C ommission had hitherto filed only a single indictment. This is a consequence of the plethora of reports made through the various channels that were registered at the office and intelligence received from members of the public on corruption activities. This all - i mportant and ever - needed action sustain ed and further strengthen ed the relationship and partnership with members of the public. PUBLIC EDUCATION AND OUTREACH UNIT The Public Education and Outreach unit is crucial in actualising the Anti - Corruption Commission’s strategy, which underscores the overarching objective of preventing corruption and creating a culture of integrity across public institutions and the general populace. Raising public awareness through a variety of public education activities such as custo mised and partnership engagements, community outreach meetings, radio discussions, meet the school campaigns, public notices, etc., has been the hallmark of this drive. Besides interfacing with the MD A s, NGOs, INGOs’ IMCs, and the wider community component, the unit in 2025 was instrumental in ensuring that NACS, the Prevention Department, and the Asset Declaration Unit recommendations we re adhered to. The table below summarize Public Education Intervention in Kono. No ACTIVITY NUMBER OF ACTIVITY MALE FEMALE TOTAL 1 Community Outreach Meetings 19 251 149 400 2 Customised Meetings 22 220 43 263 3 Meet the School Campaigns 36 1,720 2,161 3881 4 Radio Programs 27 27 5 News Publication 11 11 6 Public Notices 1 1

94. 94 • February 2025 ---------------- Le 10,900.00 • March 2025 ------------------- Le 11,820.00 • April 2025 ---------------------- Le 21,400.00 • May 2025 ----------------------- Le 9,810.00 • June 2025 ----------------------- Le 493,332.00 • July 2025 ------------------------ Le 301,050.00 • August 2025 -------------------- NIL • September 2025 --------------- Le 55,500.00 • October 2025 ------------------- Le 45,900.00 • November 2025 ---------------- Le 64,600.00 • December 2025 ----------------- NIL ➢ Total expenditures as at 31 st December 2025; Office Expenditures: Le 199,706.94 • January 2025 ------------------- Le 14,095.79 • February 2025 ------------------ Le 15,995.25 • March 2025 --------------------- Le 13,966.90 • April 2025 ------------------------ Le 11,070.00 • May 2025 ------------------------- Le 34,703.65 • June 2025 ------------------------- Le 13,519.00 • July 2025 -------------------------- Le 9,483.00 • August 2025 ---------------------- Le 10,150.00 • September 2025 ----------------- Le 14,321.00 • October 2025 --------------------- Le 11,608.00 • November 2025 ------------------ Le 4,760.00 • December 2025 ------------------- Le 4,6034.00 Total ----------------------------- Le 199,706.94 SSN/GRM Project Expenditure: Le 1,140,062.00 • January 2025 ----------------- Le 136,250.00

71. 71 9. ADMINISTRATION DEPARTMENT T he Administrati on Department s erves as the central hub and backbone of the Commission in ensuring that other Departments have the necessary support to function efficiently. In achieving this fundamental function, the Department is charg ed with the responsibility to ensure efficient resource allocation, cost - effectiveness in the acquisition of goods, works, and services, to achieve effective and efficient performance of its mandates. The Administration Department comprises the follo wing units: Procurement, Fleet M anagement, Dispatch, Stores, Security, Estates/Facility Management, and Information Communication Technology. It provides daily essential services to achieve greater performance a nd align with the Commission’s vision, m ission, and strategic goals. During the year under review, the Department facilitated the visits of delegations from the Liberia Anti - Corruption Commission (LACC) who were on a learning and experience sharing drive, and also facilita ted the visits of three schools; Word of Faith High School, Luminous Infant and Preparatory School, and Leaders Acad emy School in Freetown that conducted field and educational visit to the Commission. 9.1 INFORMATION COMMUNICATION AND TECHNOLOGY UNIT INTRODUCTION In 2025, the ICT Unit continued to serve as the backbone of the Commission’s digital operations. The unit focused on enhancing system security, streamlining cloud infrastructure via AWS, and ensuring 100% uptime for critical anti - corruption platforms. INFRASTRUCTURE AND SYSTEMS MANAGEMENT • Server Maintenance: Successfully monitored and maintained the Linux server system and virtual instances. This included the continuous operation of the I P telephony system and the use of a sense management system for network security. • Cloud Operations: Managed AWS virtual machines hosting the Assets and Liabilities Declaration system , the official Commission website, the Enterprise Resource Planning ( ERP) , and the Grievance Redress System (GRS) . • Network Security: Provided secured network access to all users and executed scheduled hardware and software upgrades, including rigorous security backups and anti - virus deployments. PROCUREMENT AND STRATEGIC PLANNING • Budgetary Efficiency: Planned and implemented the 2025 ICT budget , securing competitive pricing from suppliers to ensure organizational cost - effectiveness.

56. 56 7 . PUBLIC EDUCATION AND EXTERNAL OUTREACH DEPARTMENT INTRODUCTION The Public Education and External Outreach Depart ment is one of the operational D epartments of the ACC. As provided under Section 7 (2) (1) (o) of the Anti - Corruption Act 2008 as amended in 2019, the Department is charged with the responsibility of “educating the public on the dangers of corruption, the benefit s of its eradication, and to enlist and foster public support in combating corruption”. The Department comprises four Units: Public Education, External Outreach, Public Relations, and Audio - Visual Units. Every unit is charged with the responsibility of promoting the public image of the ACC through well - detailed public sensitization and engage ments to inform and educate the public about its work by making use of several platforms on both traditional and social media channels. The Department further solicits and enlists citizens’ ownership and support in the fight against corruption by building partnerships and collaboration with both state and non - state actors. In 2025, t he Department carried out the following activities: ANALYSIS OF NEWSPAPERS’ PUBLICATION ON CORRUPTION - RELATED ISSUES A total of 1 , 316 articles on corruption - related issues were published in newspapers across the country in the year under review. Of these, 249 were news stories, 134 were commentaries , 4 were editorials, 768 were articles about the Commission, and 1 , 573 were publications generated from the Commission. Of the 2 , 889 articles that had corruption - related issues, 98% of the articles were favorable to the work of the Commission, 1.6% were unfavourable, and 0.4% was ambivalent. Below is a table indicating the above analysis: Categories of Articles Published News stories Commentaries Editorials ACC stories Articles about ACC work Grand Total TOTAL 193 56 2 952 723 1926 Ambivalent, Favourable and Unfavourable Corruption Publications for 2025 AMBIVALENT ARTICLES FAVOURABLE ARTICLES UNFAVOURABLE ARTICLES GRAND TOTAL TOTAL 47 1 , 846 33 1926 PERCENTAGE 2.4% 95.9% 1.7% RADIO AND TELEVISION PROGRAMMES Radio and Television are two of the main channels employed by the Commission to educate and disseminate anti - corruption messages to the public. In 2025, the Department aired a total

110. 110 10.5 SOUTHERN REGIONAL OFFICE - BO INTRODUCTION The Southern Regional office in Bo made tremendous gains in the fight against corruption in 2025 . Som e of these achievements include, strengthening stakeholders' engagement in the region, enhan cing enforcement and prevention and strengthen ing collaboration with provincial administrations. The office worked with regional administrations to identify corruption risks and also conducted training seminars for local officials. Resource constraints are one of the major challenges posing serious threa ts to the operations of the Bo Regional O ffice. The Bo office is understaffed. The office 's location also hinders operations. The Regional office has also noted with deep concern that rural areas are often excluded from government dialogues, making it harder to fight corruption, delayed justice, and low prosecution rate, and public perception and cultural normalization are also part of the challenge. Changing societal attitudes is also a major hurdle i. PUBLIC EDUCATION AND OUTREACH UNIT The Public Education and Outreach Unit continues to strengthen partnership with MDAs, NGOs, INGOs, media, and civil society in the Southern Re gion. The unit has collaboration with the aforementioned pillars of integrity through the provision of the required support to the unit during its public awareness programs. However, despite the cordial relationship that exists between ACC and these institutions, there is no formal memorandum of understanding with any of them. Activity Summary for Public Education No Activity Description No. of Activities Male Participants Female Participants Total 1 Community Outreach Meetings 10 143 203 346 2 Customized Meetings 09 154 59 213 3 Meet - the - School Campaign 15 7441 5967 13408 4 Radio Programs 13 36 7 43 5 News Publications 13 0 0 6 Meetings with Tertiary Institutions 02 450 320 770 7 Public Notices 0 0 0 8 Integrity Clubs Established 0 0 0 0

121. 121 STATEMENT OF COMPREHENSIVE INCOME 2024 2023 Note (NLe) (NLe) INCOME: Grant Income 2 79,469,986 91,146,965 Commission on Recovery 2,179,516 336,968 Transfer to Income 13 213,856 213,856 81,863,358 91,697,789 Other Income 3 93,577 83,856 Exchange Gain (137,898) 618,714 Total Income 81,819,036 92,400,360 EXPENDITURE: Administrative Expenses 4 24,970,677 29,367,081 Personnel / Staff Cost 5 63,209,229 63,060,085 Total Expenditure 88,179,906 92,427,166 Results for the Year (6,360,870) (26,807) Balance Brought Forward (29,165,083) (29,138,276) Balance Carried Forward 10 (35,525,952) (29,165,083) These Financial Statements were approved on ..........................................................2024 .................................................. Commissioner ...................................................Finance Director

38. 38 CASES CHARGED TO COURT IN 2025 S/N Cases Date filed 1 The State vs. Issa Kamara & Ibrahim Kamara 27/3/25 2 The State vs. Mohamed Koroma 14/4/25 3 The State vs. John Jabati, Philip Johnson, Anwar Michael Seisay and Tejan Kargbo 23/4/2025 4 The State vs. Abu Kamara 6/8/25 5 The State vs. Saidu Ibrahim Sahr Kanneh 29/9/25 No of cases =8 No of person ( s ) convicted =11 No of person ( s ) acquitted and discharged =1 ACC CONVICTIONS AND ACQUITTALS 2025 S N Case Name Offence Person ( s ) convicted Acquittal s/ discharge d Comment 1 The State vs. Adeline Kamara Misappropriation of Public Property contrary to section 36(1) of the ACC Act No12 of 2008, as amended by the Anti - Corruption Amendment Act (No.9) 2019. Fraudulently causing a computer to perform a function that results in the loss of public Revenue contrary to section 48(1)(c) of the ACC Act (No. 12) of 2008 as amended by the ACC amendment Act (No.9) of 2019. Conspiracy to commit a corruption offence contrary to section 128(No.12) of 2008 as amended by the ACC (Amendment) Act (No.9) of 2019 - 1 On the 24 th of March, 2025 the presiding judge, Hon. Justice Cosmotina Jarret discharged the accused for want of prosecution after the Commission’s prosecutor Mohamed Lazizo Sesay Esq made an oral application to the bench and withdrew the charges levied against the accused and offered no further evidence. 2 The State v s . Mohamed Koroma Academic Malpractices contrary to section 128(3) of the Anti - Corruption Act No.12 of 2008 as amended by the Anti - Corruption Amendment Act No. 9 of 2019 1 - On the 7 th day of May 2025, the accused pleaded guilty before Justice Abubakarr Sonnah in the High Court in Makeni. On the 9 th of May 2025, the judge sentenced the

128. 128 Amortization Charge - 2,300 Assets declaration 75,535 32,800 Prosecution Activities 79,604 1,128,550 Monitoring of SSN Project 7,121,554 9,405,315 24,970,677 29,367,081 5. Personnel / Staff Cost 2024 (NLe) 2023 (NLe) NASSIT Employer's Contribution 3,121,145 2,985,956 Transport Allowances 2,207,944 2,160,267 Medical Allowances 2,378,257 2,315,164 Rent Allowances 6,163,004 5,971,409 Commissioners & Deputy Commissioner's Domestic Cost 62,500 60,000 Annual Leave Allowances 3,170,823 3,200,666 Disturbance/Acting Allowance 1,419,815 954,348 Salaries & Allowances for BO Office 1,546,215 1,646,939 Commissioner's & Deputy Commissioner’s Utility Cost 62,500 60,000 Basic Salaries 34,147,235 34,268,361 Terminal Benefits 8,929,792 9,328,971 Staff Insurance Premium - 108,004 63,209,229 63,060,085

48. 48 Ministry of Public Administration and Political Affairs 83% Significant C ompliance 6 Min. of Foreign Affairs and International Cooperation 83% Significant C ompliance 6 Sierra Leone Correctional Center 83% Significant C ompliance 6 National Mineral s Agency 83% Significant C ompliance 6 Sierra Leone Ports & Harbor Authority 82% Significant C ompliance 11 Sie rra Leone Road Safety Authority 82% Significant C ompliance 11 Environmental Protection Agency 81% Significant C ompliance 13 National Public Procurement Authority 81% Significant C ompliance 13 National Fire Force 73% Moderate C ompliance 15 Min of Energy 70% Moderate C ompliance 16 Min. of Water Resources 65% Moderate C ompliance 17 National Social Security and Insurance Trust (NASSIT) 63% Moderate C ompliance 18 Office of the Ombudsman 57% Moderate Compliance 19 Min. of Tourism & Culture 48% Non - Compliance 20th SCALE: 0 - 49% = non - compliance 50 – 79% = Moderate Compliance 80 – 89% =S ignificant Compliance 90 - 100% = Full compliance From the table, the Ministry of Tourism is the least performing MDA of the 20 examined in terms of an established governance structure that promotes and strengthens ethics and integrity. The Department will engage MDAs with moderate compliance to ensure fu ll compliance. DEVELOPMENT OF INSTITUTIONAL ANTI - CORRUPTION POLICIES (IACP) Development and integration of institutional anti - corruption policies in Ministries, Departments and Agencies (MDAs) , is to anchor control measures to prevent the occurrence and minimize corruption opportunities for effective and efficient service delivery.

120. 120 STATEMENT OF FINANCIAL POSITION 2024 2023 Note (NLe) (NLe) Non - current Assets Tangible Non - Current Assets Property, Plant and Equipment 6 31,476,868 34,324,651 Intangible Non - Current Assets 7 - - Total Non - Current Assets 31,476,868 34,324,651 Current Assets Other Current Assets 8 195,873 184,748 Cash and Cash Equivalent 9 4,826,473 8,175,829 Total Current Assets 5,022,346 8,360,577 Total Assets 36,499,214 42,685,228 Funding and Liabilities Accumulated Fund 10 (35,525,952) (29,165,083) End of Service Benefits 11 71,012,922 68,723,666 Other Payables 12 1,012,244 2,912,790 Capital Fund 13 - 213,855 Total Funding and Liabilities 36,499,214 42,685,228 These Financial Statements were approved on ..........................................................2024 .................................................. Commissioner ...................................................Finance Director

129. 129 6. Plant, Machinery and Equipment Office Equipment Office Furniture Motor Vehicles Plant & Machinery Office Building Total Cost/Valuation As at 01/01/2024 2,530,520 2,921,315 5,412,367 497,951 30,646,891 42,009,044 Additions 386,400 1,005,964 1,392,364 As at 31/12/2024 2,916,920 3,927,279 5,412,367 497,951 30,646,891 43,401,407 Depreciation As at 01/01/2024 1,332,944 897,089 2,835,475 316,402 2,302,482 7,684,393 Charge for the period 697,091 951,993 1,082,474 49,795 1,458,794 4,240,147 As at 31/12/2024 2,030,035 1,849,082 3,917,949 366,197 3,761,275 11,924,539 Carrying Amount As at 01/01/2024 1,197,576 2,024,226 2,576,892 181,548 28,344,409 34,324,651

100. 100 Summary of Activities No Activity Description No. of Activities Male Participants Female Participants Total 1 Community Outreach Meetings 4 345 64 409 2 Customized Meetings 17 89 28 117 3 Meet - the - School Campaign 29 1986 2010 - 4 Radio Programs 31 - 5 News Publications 17 - 6 Meetings with Tertiary Institutions 2 87 36 123 7 Public Notices 0 - 8 Integrity Clubs Established 4 65 87 152 9 Accountability Now Clubs Established/Empowered 1 14 6 20 10 Support for the Prevention Department 7 - 11 Information Desk Visitors 9 3 6 9 Total 118 2589 2237 ii. INVESTIGATIONS AND INTELLIGENCE UNIT The Investigation Unit plays a pivotal role in the fight against corruption in the region by ensuring that allegations of corrupt practices are thoroughly examined and appropriately addressed. The unit serves as a primary mechanism for investigatin g complaints relating to the Anti - Corruption Act of 2008, as amended in 2019. In 2025 , the Unit focused on intelligence - led and complaint - driven investigation, working closely with members of the public, whistleblowers, etc. The unit conducted several investigations involving public officials and institutions, leading to the compilation o f a case 4 17 29 31 17 2 4 1 7 9 0 5 10 15 20 25 30 35 PUBLIC EDUCATION ACTIVITIES 2025 Series 1

97. 97 There was an increase in the number of beneficiaries' access to the payment by beneficiaries during the second tranche payment process. The table below shows the number of beneficiaries as reported from the field, collated after payment. NO. COMMUNITY TOTAL SIMs DISTRIBUTED THOSE WHO HAVE RECEIVED PAYMENT OUTSTANDING SIMS TO BE COLLECTED 1 Kambia Town 1, 434 1, 368 76 2 Bamoi Luma 290 263 27 3 Dares - Salam 55 53 2 4 Tawuya 101 101 0 5 Rokupr 552 526 26 6 Kapairoh 278 276 1 7 Robat 108 108 0 TOTALS 2, 818 2, 686 132 More engagements need to be done for the 132 adolescent girls or their caretakers to come forward to collect their SIM cards. SUMMARY OF GRIEVANCES REDRESSED ACCORDING TO COMMUNITIES NO COMMUNITY MISSING SIM INVALID SIM NO PAYMENT TOTAL 1 Kambia Town 107 5 0 112 2 Bamoi Luma 48 2 0 50 3 Rokupr 59 9 1 69 4 Dares - Salam 10 0 0 10 5 Kapairoh 24 2 0 26 6 Robat 11 1 0 12 7 Tawuya 25 0 0 25 TOTALS 284 19 1 304 Please note : The invalid SIMs were because of poor handling by beneficiaries. In the cases of missing SIMs, most caretakers do not have cell phones to insert their SIMs; the SIMs are therefore vulnerable to either theft or misplacement. Challenges: 1. Poor handling of SIMs by the adolescent girls’ caretakers, which resulted in damaged or stolen SIMS by people closer to them.

83. 83 10. REGIONAL OFFICES 10.1 NORTH - EASTERN REGIONAL OFFICE - MAKENI This annual report presents a holistic perspective of activities, achievements, challenges, and recommendations of t he ACC in the North - east region . The North - East regional office has made great progress in the fight against graft in the region and, in extension, the nation. Partnership and collaboration have been tremendous with stakeholders, formal and non - formal sectors, which facilitate trust and assurance of service delivery to the citizenry. I superintend the work of five Units: Investigations, Prosecutions, Prevention, Administration, Finance, and the PSSNYE project. With effective collaboration and teamwork to produce efficient results, thes e departments worked effectively in the focus of the mission and goals of the Commission to promote accountability and transparency in the public sector and the implementation of Anti - Commission measures into MDAs. The Anti - Corruption (ACC) North East region got a clear mandate and strategic focus as enshrined in the AC Act of 2008, as amended in 2019. The regional office has made tremendous progress in the year under review (2025). These achievements are vivid with the Prevention, Investigations, Prosecution, a s well as Public Education and External O utreach Units. i. PUBLIC EDUCATION AND OUTREACH UNIT A Table Showing a Summary of Activities No Activity Description No. of Activities Male Participants Female Participants Total 1 Community Outreach Meetings 3 140 150 290 2 Customized Meetings 21 307 94 401 3 Meet - the - School Campaign 9 840 450 1290 4 Radio Programs 15 3 1 4 5 News Publications 24 N/A N/A N/A 6 Meetings with Tertiary Institutions 1 2000 1000 3000 7 Public Notices 0 0 0 0 8 Integrity Clubs Established 0 0 0 0 9 Accountability Now Clubs Established 0 0 0 0 10 Support for the Prevention Department 7 2 0 2 11 Information Desk Visitors 150 80 70 150 12 Partnership Engagements 15 300 150 450 Total 245 3,672 1,915 295,297

127. 127 4 Administrative Expenses 2024 (NLe) 2023 (NLe) Staff Training 269,554 2,545,494 Local Travelling 374,841 345,456 Overseas Travelling 1,916,557 1,322,330 Professional Fees and Other Allowances 33,800 472,514 Transport, Fuel & oil 2,656,334 1,809,988 Electricity & Water Charges 746,095 446,594 Telephone & Other Communications 743,987 986,368 Printing, Publicity & Advertisement 41,976 329,158 Office Building & Equipment Maintenance 105,560 112,496 Generator Running Cost 193,133 194,497 Office Rent 303,643 526,571 Hospitality 6,467 41,505 Uniforms and protective clothing 25,301 - General Admin Expenses 2,059,070 2,404,843 Computer Running Cost 358,178 402,667 Licenses & Insurance 30,821 46,103 Special Operational Activities 657,946 463,532 Corruption Prevention/Systems Reform 119,652 70,875 Community Sensitisation Activities 1,502,561 1,116,810 Bank Charges 608,413 679,656 National Anti - Corruption Strategy 553,893 423,244 Audit Fees 100,000 85,000 Advisory Board/ Audit Committee 46,057 18,443 Depreciation charge 4,240,147 3,953,975

79. 79 (Engine failure) 24 AQF 335 Toyota 4Runer Public Education Not operational (Engine failure) write - off Garage (F. Barry) 25 ALH 216 Toyota Hilux Pool Not operational (Engine Failure) write - off H/Q 26 AJZ 896 Ford Ranger Pool Not operational write - off H/Q 27 AFG 919 Benz 190 Pool Not operational write - off H/Q 28 AJI 489 Toyota Land Cruiser Operations Not operational write - off H/Q 29 AVY 324 Toyota Land Cruiser PSSNYE operational Ok H/Q ANTI CORRUPTIO N COMMISSION MOTOR BIKE STATUS NO REG NO. MAKE ALOCATION STATUS NOTES LOCATION 1 AGF 729 Honda Security Operational Ok H/Q 2 AFA 743 Honda Security Operational Ok H/Q 3 AUR 895 Yamaha Pool Maint. Ok H/Q 4 AUS O23 Yamaha I and I Operational Ok H/Q 5 AUR 894 Yamaha Court Admin Operational Ok H/Q 6 AFG 916 Yamaha Security Not operational Scrap H/Q 7 AMQ 955 Honda Intel Operational Ok H/Q 8 APZ 355 Honda Pool Operational Ok H/Q 9 AGF 727 Honda Intel Not operational Scrape H/Q 10 ALY 150 Honda Unassigned Garage Scrap H/Q

2. 2 TABLE OF CONTENTS EXECUTIVE MANAGEMENT TEAM ................................ ................................ ................................ ... 3 ACRONYMS ................................ ................................ ................................ ................................ ............. 6 FOREWARD ................................ ................................ ................................ ................................ ............. 8 STATEMENT FROM THE CHAIRMAN, ADVISORY BOARD....................................... .. ... 10 1. OFFICE OF THE COMMISSIONER ................................ ................................ ................................ . 1 2 1.1 NATIONAL ANTI - CORRUPTION STRATEGY COORDINATING SECRETARIAT ............ 1 2 1.2 PROJECT MANAGEMENT UNIT...................................................................... .. 16 1.3 REPORT CENTRE UNIT ................................ ................................ ................................ ............. 20 2. INTERNAL AUDIT DEPARTMENT ................................ ................................ ................................ 23 3. ASSET DECLARATION DEPARTMENT ................................ ................................ ........................ 29 4. INTELLIGENCE AND INVESTIGATIONS DEPARTMENT ................................ ......................... 31 4.1 INTELLIGENCE UNIT ................................ ................................ ................................ ................. 31 4.2 INVESTIGATION UNIT ................................ ................................ ................................ .............. 32 5. PROSECUTIONS DEPARTMENT ................................ ................................ ................................ .... 37 6. PREVENTION DEPARTMENT ................................ ................................ ................................ ......... 43 6.1 SYSTEMS AND PROCESSES REVIEW UNIT ................................ ................................ .......... 43 6.2 POLICY AND ETHICS UNIT ................................ ................................ ................................ ...... 46 6.3 MONITORING UNIT ................................ ................................ ................................ .................... 50 7. PUBLIC EDUCATION AND EXTERNAL OUTREACH DEPARTMENT ................................ ..... 55 8. HUMAN RESOURCES DEPARTMENT ................................ ................................ .......................... 65 9. ADMINISTRATION DEPARTMENT ................................ ................................ ........................... 71 9.1 INFORMATION COMMUNICATION AND TECHNOLOGY UNIT ................................ ....... 70 9.2 PROCUREMENT UNIT ................................ ................................ ................................ ................ 7 2 9.3 TRANSPORT UNIT ................................ ................................ ................................ ...................... 7 6 9.4 ESTATE UNIT ................................ ................................ ................................ .............................. 80 10. REGIONAL OFFICES ................................ ................................ ................................ ...................... 8 2 10.1 NORTH - EASTERN REGIONAL OFFICE - MAKENI ................................ ............................. 8 2 10.2 NORTH - WESTERN REGIONAL OFFICE – PORT LOKO ................................ ..................... 89 10.3 EASTERN REGIONAL OFFICE - KENEMA ................................ ................................ ........... 98 10.4 KONO REGIONAL OFFICE - KOIDU ................................ ................................ .................... 105 10.5 SOUTHERN REGIONAL OFFICE - BO ................................ ................................ ................. 110

78. 78 7 AFD 502 Toyota Prado Port Loko Office operational write - off P/Loko 8 AFD 504 Toyota Prado Audit operational write - off H/Q 9 AFJ 765 Toyota Prado NACS Not operational write - off Garage 10 AKT 202 Ford Everest I & I Not operational write - off H/Q 11 AQF 330 Toyota 4Runer Prevention Not operational write - off Garage 12 AQF 332 Toyota 4Runner Finance Not operational write - off Garage 13 AQC 012 Toyota Hilux PSSNYE (pool) operational Ok H/Q 14 AKD 688 Toyota Hilux PSSNYE (pool) Not operational write - off H/Q 15 AJZ 909 Ford Ranger Intel Not operational write - off H/Q 16 AEH 290 Toyota Land Cruiser Port Loko Office Not operational write - off H/Q 17 AET 945 Toyota Land Cruiser Makeni Office operational write - off Makeni 18 AET 944 Toyota Land Cruiser Bo Office Not operational write - off Bo 19 AQF 334 Toyota 4Runer Previous Kenema Office Not operational (scrap) write - off Bo 20 AMQ 952 Toyota Land Cruiser Kenema Office operational Ok Kenema 21 AET 943 Toyota Land Cruise Kono operational write - off Kono 22 AKY 275 Toyota Land Cruiser Operations Not operational (Accident/ scrap) write - off H/Q 23 AEX 019 Toyota Prado I & I Not operational write - off H/Q

92. 92 ii. INVESTIGATIONS UNIT 2025 CASE UPDATES S/N CASE FILE NUMBER STATUS 1. ACC - 135 - 01 - 066 - 25 Investigation completed and file sent to HQ for advice 2. ACC - 033 - 01 - 002 - 22 Investigation completed and file sent to HQ for advice 3. ACC - 070 - Investigation report to be completed 4. ACC - 101 - 01 - 080 - 21 Investigation report to be completed 5. ACC - 095 - 24 Investigation ongoing 6. ACC - 280 - 01 - 106 - 25 Investigation Report completed and sent to HQ for advice 7. ACC - 066 Investigation ongoing 8. ACC - 124 - 01 - .249 - 23 Investigation Ongoing 9. ACC - 045 - 23 Investigation Ongoing 10. ACC - 024 - 25 Investigation report to be completed 11. ACC - 196 - 24 Investigation report to be completed 12. ACC - 168 - 24 Investigation Ongoing 13. ACC - 196 - 24 Investigation Ongoing 14. ACC - 195 - 01 - 240 - 23 Report prepared 15. ACC - 167 - 01 - 073 - 24 Investigation Ongoing 16. ACC - 068 - 01 - 192 - 23 Drafting investigation report 17. ACC - 068 - 01 - 192 - 23 (Vol - 2) Investigation report completed and sent QH 18. ACC - 268 - 2020 Case and enquiry file to be sent to HQ for advice 19. ACC - 069 - 2023 Draft report ongoing 20. ACC - 204 - 2023 Ongoing 21. ACC - 238 - 2024 Note for file prepared as the investigation progresses 22. ACC - 163 - 01 - 072 - 24 Note for file prepared whilst investigation ongoing 23. ACC - 035 - 2025 Investigation report completed and sent to HQ for advice 24. ACC - 164 - 01 - 063 - 25 Investigation report completed and file sent to HQ for advice 25. ACC - 045 - 01 - 248 - 23 Investigation report to be completed

80. 80 11 AFG 918 Yamaha Estate Operational Ok H/Q 12 AGF 734 Honda Unassigned Not operational Scrap H/Q 13 AGF 728 Honda Security Operational Ok H/Q 14 AGF 733 Honda Unassigned Not operational Scrap H/Q 15 AVI 876 Honda Dispatch Operational Ok H/Q 16 AVI 877 Honda I & I Operational Ok H/Q 17 AWC 912 Yamaha Dispatch Operational Ok H/Q 18 AWC 913 Yamaha B.G Com. Operational Ok H/Q 19 APZ 356 Honda Port Loko Office Operational Ok P/loko 20 APZ 360 Honda Port Loko Office Operational Ok P/Loko 21 ARK 252 HOND A Port Loko Operational Ok p/Loko 22 AMQ 954 Honda Kenema Office Not operational Maint. Kenema 23 APZ 357 Honda Kenema Office Not operational Maint. Kenema 24 ALD604 TVS Kenema Not operational Maint. Kenema 25 ALD 605 TVS Kenema Not operational Maint. Kenema 26 ALY 149 Honda Kono Office Operational Ok Kono 27 No. Reg. Lifan Kono Office Not operational Maint. Kono 28 AMQ 957 Honda Bo Office Operational Ok Bo 29 AMQ 956 Honda Bo Office Operational Ok Bo 30 AGF 735 Honda Bo Office Not operational Engine failure Bo 31 APZ 354 Honda Bo Office Operational Ok Bo 32 APZ 358 Honda Bo Office Operational Ok Bo 32 AMQ 953 Honda Bo Office/Pool Operational Ok Bo 33 AVI 875 Honda Bo Office Operational Ok Bo 34 AET 944 Honda Bo Office Operational Ok Bo 35 AGF 726 Honda Bo office Operational ok Bo 36 ARK 253 Honda Makeni Not operational Ok Makeni