ACC ANNUAL REPORT FOR 2017
28. Page 27 Page 28 ENGAGEMENT WITH SCHOOL INTEGRITY CLUBS. Integrity clubs are established in Secondary Schools to help school children imbibe the basic tenets of integrity and honesty as they grow through their schools and communities. These clubs also help the Commission in the fight against corrup ti on in the educational institutions. In 2017, the Commission added three (3) more integrity clubs to the existing twenty - seven (27) int egrity clubs nationwide. The Department also organized secondary school quiz competition which covered six school participants, and invited schools pupils and college students, the media and a seasoned educationist who delivered the keynote speech. In 2017 , t he Department engaged teacher coordinators of Secondary School Integrity clubs to capacitate them on integrity, the setting up o f t he clubs and their role as teacher coordinators in the effective functioning of their clubs. held at the National Stadium from the 30 th March to 30 th April 2017. This activity attracted a large number of people in and out of the country. This activity is an annual event which gives an opportunity to the Commission to popularize the work of the Commission and to continue to raise public awareness in the fight against corruption. It gives the Commission an opportunity to interact and interface with a wider public with necessary information and address critical questions on the work of the Commission . This year’s Trade Fair made so many impacts to the public and the Commission. Some of these were: the attraction of interest of so many sectors like: Government ministers, MDAs, public sector workers, CSOs, youths etc. Over two thousand (2000) people - workers and school children were able to access INTERNATIONAL ANTI - CORRUPTION DAY COMMEMORATION 2017 International Anti - Corruption Day commemoration was observed at CATCO Hall Wilkinson road in Freetown on December 7thwith the theme ‚Women Standing Against Corruption". This conference was attended by women stakeholders from across the country, and their participation demonstrated their zeal and zest in the fight against corruption in the country. The day is commemorated on the 9th December every year to observe local and global level efforts in the fight against corruption. The Commission in partnership with DFID participated in the Sierra Leone Chamber of Commerce Trade Fair that was PARTICIPATION AT THE SIERRA LEONE CHAMBER OF COMMERCE TRADE FAIR
20. From the analysis above, it is evident that instead of locking workers into a single job category with a specific career route, the Commission is moving workers through a variety of positions within departments as a way of motivating staff, broadening their sk ill sets and, most importantly, holding on to them to prevent job boredom. Comparatively the staff turnover is much lower during the year under review indicating a positive stride in retaining and maintaining its staff. STAFF STRENGTH: The Commission had total staff strength of 201 during the year 2017, 42 female members and 158 male members ( Gender Ratio: 1:4 ). 195 staff are permanent and 6 are on contract. The figure below indicates comparative analysis of staff strength from 2010 to 2016. Figure 4: Staff Strength for the Period of 2010 to 2017 Staff turnover A total of nine (9) staff separated from the Commission during the year under review; 6 resigned to take up new positions elsewhere, 2 terminated and one 1 dismissed. Below is a graphic representation of staff turnover from year 2010 to 2017 Figure 5: Comparative Analysis on Staff Turnover for the Period of 2010 - 2017 INTRODUCTION: In a bid to effectively investigate, gather evidence and prosecute corruption offences, the Anti - Corruption Commission has since established a separate Department of Prosecutions, having split the Prosecution Unit from the then Intelligence, Investigations and Prosecutions Department in 2016. The mandate of the Prosecution Department emanates from Section 7 (1) (d) and its prosecutorial powers are set out in Section 89, of the Anti Corruption Act of 2008. Its primary function is the prosecution of all corruption cases investigated by the Anti Corruption Commission. It has secondary responsibilities of providing legal guidance in matters under investigation, as well as acting as the general legal advisory entity to the Commission and the Commissioner. Additional mandates include liaising with other law enforcement agencies, particularly in undertaking research in specific areas and representing the Commission in national conferences and seminars as directed by the Commissioner, and the Director. This report will give an overview of the major developments in the Department for the year under review, the challenges faced and the activities undertaken to address same, within the capabilities of the Commission, and the objectives for the year, 2017. In addition, the report will set out the cases undertaken and their status as at the close of 2017. STRUCTURE OF THE PROSECUTION DEPARTMENT The Departmental structure is quite simple. At the helm is the Director who reports directly to the Commissioner on legal issues and to the Commissioner and Management in respect of CALVIN MANTSEBO ESQ. DIRECTOR, PROSECUTIONS DEPARTMENT PROSECUTIONS DEPARTMENT general administrative matters. Immediately below the Director is the Chief Prosecutor (currently there is no substantive incumbent of this position) to whom the Prosecutors and Assistant Prosecutors report. Though Prosecutors work independently in court, they are answerable to the Commissioner, through the Director in matters of policy and administration. There is a small but essential unit within the Department that facilitates the smooth presentation of cases in court and without which the work of the Prosecutors would be onerous. There are currently three officers in the Court Unit whose responsibilities include liaising with the Master and Registrar’s Office when filing indictments. They also assist in securing the attendance of witnesses for court hearings, the detention of suspects and the release of suspects and accused persons on bail. The Unit is responsible for the secure maintenance of exhibits to be used in court. The officer heading the unit has unique skills in forensic handwriting analysis and other expert examination skills. 2017 has witnessed substantial improvement in the work output of the Prosecution Department. More cases have been indicted and trials commenced in 2017 than in the previous year. The decentralization of trials to the provinces, at Makeni, Bo and Kenema has been well - received by all anti - corruption stakeholders, including the general public. Justice has not only been done, but has increasingly been seen to be done. It is noteworthy that great cooperation has been made by the Judiciary in ensuring that criminal trials brought by the ACC are expeditiously handled. In summary, the events that impacted on the work of the Department in 2017 are: (a) Ebola There are still some residual effects of the epidemic that continue to plague the work of the Prosecution Department by requiring the prosecution of cases that ordinarily would have been completed in the preceding years. The normalization of activities has ensured that the investigation of cases has improved to pre - Ebola levels. The cases brought to the Prosecution Department for prosecution and for legal opinion have also increased. This increase has been positively reflected in the number of trial matters and of convictions. Page 19 Page 36
21. Trainings and capacity building for intelligence officers and investigators is another growing concern that demands attention. The importance of training and capacity building cannot be overemphasized based on the fact that technology and crime keep advancing every time rendering some previous cutting - edge techniques in law enforcement obsolete. It is noteworthy to say the number of training programmes and courses for intelligence and investigation officers drastically dwindled in contrast to 2016. The ever growing need for text books, case reference materials, and cases digest which can serve as valuable sources of reference and teaching aid to both investigators and legal practitioners cannot be overemphasized. The perennial challenge of office space faced by the Commission also has an adverse effect on the Department. Modern tools of investigation and intelligence gathering are still desirable The risk of the identity of certain personnel being com- promised due to long stay in the unit. This is particularly worrisome for officers in the Intelligence Unit. Recommendations Operational funds to be made available for investigators especially in the regions. Recruitment of more intelligence officers and investiga- tors is of utmost importance in ensuring a reasonable case load and officer ratio. Investigators as well as Intelligence officers need more training to buoy their knowledge in contemporary investigative skills and global law enforcement best practice and procedures. The creation of a library with Textbooks and case reference materials and readers digest are needed to aid their knowledge in applicable criminal investigation procedures. CONCLUSION From the aforementioned, it would be asserted that in the midst of numerous challenges the Department performed re- markably well in respect of the number of completed cases. role in the achievement of strategic objectives of any organization as it increases efficiency and effectiveness of both employees and the Commission as a whole. RESOURCE CENTRE UNIT The HR division oversees the operations of the Resource Centre Unit which basically is responsible for the production of working documents, reports, posters, invitations and newsletters etc. and all other printing exercises undertaken by the Commission. In conclusion we are hopeful that funds would be made available to the Commission to step up its capacity building and enhance the effectiveness and efficiency of its staff. PROCUREMENT UNIT The Procurement Unit was established under the provisions of Part 111 Section 19 (1) of the Public Procurement Act 2016. The mandate of the Unit is 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. The 2017 Financial Year has been an active one in the area of procurement as activities therein were carefully executed in compliance with the procurement legal framework. The Unit utilized various procurement methods to procure goods, works and services as prescribed in the Public Procurement Act. 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 what the Procurement Unit has shown by ensuring an open, competitive and compliant process through equality of participation. Therefore, it is the utmost aim of the procurement unit to achieve value for money, minimizing the costs to procure, ensures that legislative and institutional risks in purchasing are minimized and enhance an equitable platform for competition. ACTIVITIES UNDERTAKEN BY THE UNIT . Procured Goods, Works and Services on behalf of the Commission and in line with the NPPA legal Framework amongst other things. GOODS Most procurement activities for goods were carried out through the award of a framework to competent suppliers for the supply of the under mentioned goods: A. FRAMEWORK CONTRACT 1. Office Stationery 2. Electrical and Electronics Equipment 3. ICT Equipment 4. Computer Consumables 5. Office Provision and Cleaning Materials 6. Office Furniture The year 2017 saw a notable decrease in staff turnover (4.5%) compared to year 2016 (7%). This indicates the Commission’s positive strides in managing its staff to maintain a balance between new blood injected into the system and retaining existing competent and productive workforce. STAFF TRAINING AND DEVELOPMENT A training projection was prepared based on the identified training needs at the beginning of the year under review with a view to translate these projections to an actual training plan subject to the availability of funds. The Commission faced serious challenges in securing funds for the implementation of the said training plan. However at this juncture, it is worth noting with gratitude the timely intervention of the undermentioned Donor Agencies in providing funds for the conduct of some of the enlisted training programmes both locally and internationally to increase the overall output of the Commission. DEPARTMENT FOR FOREIGN INTERNATIONAL DEVELOPMENT (DFID) EGYPTIAN EMBASSY IN SIERRA LEONE ROLE UNITED KINGDOM UNITED KINGDOM/SIERRA LEONE A total of 19 staff members benefited from 7 training programmes and 5 Conferences exposures: The following is the analysis of beneficiaries per department: Investigations and Intelligence 4 System and Processes Review 2 Commissioner’s Office 8 Human Resource/Administration 2 Finance 2 Public Education and External Outreach 1 The analysis above represents 9% of the total staff which is undoubtedly very low Below is a graph showing a comparative analysis of overseas staff training since year 2010: Figure 1 Constraints: The Commission continues to face serious challenges on capacity building of its staff due to funding constraints. It is an undisputable fact that the success of any organization depends on how well employees perform. The most important factor of employee performance is training which plays a very distinct Page 20 Page 35
16. COLLABORATIVE RELATIONSHIP BETWEEN THE DEPARTMENT FOR PROSECUTIONS AND THE DEPARTMENT OF INTELLIGENCE AND INVESTIGATIONS All alleged contraventions of the AC Act of 2008 that are reported or referred to the Commission whether by complaint or otherwise, are subjected to a rigorous and exhaustive review process. At all times, after the Intelligence Unit has done its underground work, the Investigations Unit has undertaken a thorough investigation on the matter and presented a comprehensive report to the Prosecutions Department for a legal opinion, prosecutors then proffer a researched legal opinion and advice as to whether the facts disclosed in the investigation report warrant the preferring of an indictment or taking other administrative actions. Where a matter lacks merit or where the quality of the evidence does not meet the prosecutorial threshold, other appropriate action is recommended by the Prosecution Department. Ordinarily, a panel constituted by prosecutors, the Chief Prosecutor, Director of Prosecutions and the Commissioner himself deliberates over the legal opinion to determine the final action to be taken. CHALLENGES AFFECTING THE PROSECUTIONS DEPARTMENT The inadequate number of experienced prosecutors is an issue that may continue to hamper the optimal operations of the Prosecution Department. In 2018, the Department will continue in its efforts to lobby the Commissioner and the Commission for additional experienced prosecutors. The continued success of the anti - corruption initiative spearheaded by the Commission is dependent on the availability of a dedicated and experienced corps of prosecutors. Insufficient resources for the training and capacity building of prosecutors. Access to online legal resources, relevant legal texts and law reports is a big challenge. Access to such resources like Westlaw or Lexis Nexis would be of immense practical help in enhancing and indeed, creating a professional prosecuting department. A minimal number of texts was procured in 2017 as part of the institutional support given to the Commission by DFID (through Coffey International) and under the Pay No Bribe (PNB) Project. One of the major impediments to the timely completion of trial matters is the apparent disconnect between the activities of the Judiciary and the Prosecution Department. Cases that are indicted for trial in the High Court take an inordinately long time before completion. The scheduling of cases is entirely dependent on the diary commitments of the judges. We suggest, in this report, one way in which this challenge can be addressed with very positive outcomes. The security of prosecutors remains an unarticulated challenge. As more cases are brought up for trial in the High Court, so does the need for a comprehensive arrangement for the security of the prosecutors who remain the most visible and vulnerable part of the criminal justice system. Securing the attendance of witnesses in court is yet another challenge that requires immediate action. Cases have been stalled, and judges have threatened to discharge cases, where delay has been occasioned by the absence of witnesses. Appropriate office accommodation for prosecutors, given the need for confidentiality and accountability, is a necessity. This is a major challenge as it may result, in some cases, in the loss of important files and documents that are critical to successful prosecutions. There is a need for resources to ensure and facilitate the Continuous Professional Development (CPD) of prosecutors through regular seminars and presentation by experts and professionals from relevant jurisdictions. Page 15 Page 40
22. The cases brought forward from 2016 were 175 , and a total of 155 new cases were assigned in 2017 giving a sum total of 330 cases. The current case log has a total number of 219 as 111 cases were completed for the period under review. B. SOLAR PANEL FOR PNB The Supply, Delivery and Commissioning of Solar Panel for the PNB Call Centre are in progress. C. OTHER PROCUREMENT ACTIVITIES Procurement of Legal Text books, Audio visual Equipments, and ICT Equipment were completed under the PNB Project. SERVICES Services carried out in 2017 FY included but not limited to: 1. Printing of various IEC Materials and report (completed) 2. Antivirus for the Commission (Completed) 3. Nationwide Monitoring of the Implementation of the NACS Action Plan 2016 (Ongoing) WORKS The Construction of the ACC Headquarters at Tower Hill has been put on hold. This has been the only major works component executed in 2015/2016 FY though it has been rolled over to 2017 on the basis of the non - availability of funds. So far, 2017 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 product, contract management and service delivery and value for money generally. INFORMATION TECHNOLOGY UNIT The IT unit seeks to improve the work of the Commission through the provision of modern information technology infrastructure which increases employee productivity. The year under review was faced with various challenges as the unit sought various innovative ways to continue stirring ahead and ensure that critical departments operate relatively smooth. The Commission is running more than a decade old server Computer and Microsoft - Certified discontinued operating system software loaded therein. Efforts to procure a new server Operating system (OS) were marred by continuous financial challenges the Commission faced since from the previous year. Meanwhile, Coffey International, a UK agency implementing for and on behalf of the Department for International Development (DFID) has consented to support the Commission with an Enterprise Resource Planning (ERP) solution which would encompass the provision of the following: a new Server hardware, Personal computers, provision of applications that are used at no cost to the Commission, implementation of open source technologies that still offer the security and reliability, provision of training for IT staff, and development of software applications that will improve employee efficiencies and enable even provincial collaboration The IT unit was elated in view of such intuition which could factor life into the Commission’s infrastructure again to meet the rapid changing global IT environment amidst such perennial challenges. We are thus expectant; recreating ways that can improve the efficiency and effectiveness of the staff and the entire IT systems of both headquarters and the regions is imminent. So that even daily demands for the intervention of IT personnel – ranging from help desk to others that make the IT environment and infrastructure challenging to handle could be alleviated. Like the previous year, the regional offices had not seen much of the IT staff during the year under review due to funding constraints. However, on some occasions, staff members were advised to send defective equipment to Headquarter for repairs and on most occasions such approach had salvaged the situation. For others especially those involving issues with the Local Ar- ea Network, the unit continue to face challenges in solving them. In like manner internet facility in the regional offices is still a challenge. However, with the imminent intervention of Coffey International who has promised to provide a means to salvage the situation, we are optimistic that internet connectivity might be achieved pretty soon. Collaborations Furthermore, the Unit continued to carry out its daily activities such as cooperation with external and security agencies like the Police, Immigration and Audit Service. This is evident by several operations which were jointly done like the search of suspects’ homes in the Hajj investigation. There has also been transfer of investigations from both ends a few of such being the Bank of Sierra Leone investigation which was transferred from Police to the Commission and files referred to the Complaint Discipline and Internal Investigation Department of traffic officers. Internally the Department also collaborated amicably with staff from the Public Education and External Outreach Department and the Systems and Processes Review Department ensuring a smooth flow in the achievement of the set goals of the Commission. Training The Department benefited from series of trainings sponsored by local and international donor agencies in and out of the country. In the local arena, officers from the department benefitted from a Training of Trainers in Financial Investigations organized by UNODC. Some other members of the Department benefitted from training organized by Financial Intelligence Unit in Financial Investigations. The Department can safely say that the training went a long way in giving the Department a cutting - edge expertise in investigation which was evident in the successes achieved. Challenges It is most times posited that intelligence gathering and investigations are time - bound and also resource intensive; the latter not least for the preservation of evidence. In the light of the foregoing, it is worthy to note that despite the successes scored from cases investigated and arraigned in court, the units still grapples with age - long challenges such as: Operational funding to fast - track the investigation of corruption cases in MDA’s most especially in the regions still remains a major challenge to both units of the Department. Mobility also poses a serious challenge in ensuring a speedy and timely response to urgent calls and a toll on the turnover time of cases. Many a time the work of the Department has been constrained by the availability of vehicle in the fleet pool hence some operations were deferred to a later date. The number of Intelligence Officers and Investigators in the Headquarters and also regional offices is a worthy concern due to resignations of officers and the increasing incidence of complaints reported to the Commission. Page 34 Page 21
15. Figure 6: Percentile of Asset Declaration Compliance for Southern Region (%) Figure 4 Percentile Compliance of Asset Declaration Compliance (%) Figure 5: Analysis of Asset Declaration Compliance for Southern Region ANALYSIS OF COMPLIAN CE ON ASSET DECLARATION DISTRIBUTION FOR PERIOD 2017 AT DIS TRICT LEVEL Figure 3: Analysis of Compliance on Asset Declaration Distribution Page 14 Page 41 CONCLUSION The primary objective of the Department is to capitalize on the identification of operational and logistic weaknesses in 2017 and ensure that during the course of 2018, the following milestones are achieved: 1. Increasing the volume of cases in court and ensuring that successful outcomes are realized within reasonable times. A con- certed effort to engage the Judiciary through the office of the Commissioner is central to this outcome. As stated above, the first objective is to lobby for the creation of a criminal trial system that makes the optimum use of State resources. 1.1 Given the ever rising number of indictments, it is time that the Judiciary considers the setting aside of special courts for the trial of corruption offences. A special Division can be established for this purpose presided over by a dedicated team of judges experienced in criminal law. The judges themselves may benefit from Professional Development courses directed towards equipping them with a solid appreciation of the nuances in evidence and procedure brought about by the Anti - Corruption Act, No12 of 2008. 1.2 The setting down of cases must be revamped to create a system under which cases are set down for a specific number of days, attended to on a daily basis until completion. Most jurisdictions have legislated for and established specialized courts that sit continuously until individual corruption cases are finalized. The current system is unreliable and cases proceed at an excruciatingly slow pace because of the numerous commitments of the trial judges to other equally important crim- i n a l a n d c i v i l p r o c e e d i n g s . T h e P r o s e c u t i o n D e p a r t m e n t w o u l d need to closely work with the Master and Registrar of the High Court in setting down cases. 1.3 The Department will resume the time honored practice of routinely issuing subpoenas in respect of all witnesses required in a case. This has proven to be a real challenge as most cases are currently stalled or delayed because of the non - availability of witnesses. Concomitant with the use of subpoenas should be a public education initiative to inform the public on the importance of testifying by every citizen, as a contribution towards the fight against corruption. For socio - historical reasons very few persons are willing and able to testify in corruption cases, as it is deemed as anti - social to testify against respected and well - known public figures. The issue of the diplomatic immunity claimed by the donor international organizations operating in Sierra Leone need to be reviewed as a matter of urgency. Corruption is increasingly being investigated among international organizations, particularly in matters relating to the misappropriation of donated property, or donor funding. The expectation is that cooperation from the international organizations should be as a matter of course. Immunity has been claimed on behalf of employees of the donor organizations. This has presented great difficulty to the work of the Prosecution Department as it cannot properly call on witnesses in such organizations. An inordinate amount of unnecessary expenditure has been experienced, putting strain on an already stretched government budget. The Department will advocate for a formal engagement with the Office of the Attorney - General and the Ministry of Foreign Affairs in order to rationalize the arrangements under which donor organization operate. Improving on the quality of prosecutions by developing a skilled and knowledgeable corps of prosecutors. Arranging training seminars locally and with international experts will be a critical objective. While this is necessary and helpful in the long - term, the need for an immediate infusion of experienced prosecutors cannot be gainsaid. Defense Counsel are increasingly becoming adept in appreciating and utilizing the provisions of the anti - corruption legislation. It is imperative that an equally formidable prosecuting Team be established. Whether this can be achieved through the official Government subventions or through institutional capacity support from donor agencies, it is imperative that the existing pool of prosecutors be infused with experienced criminal lawyers. Streamlining the structure of the Department to ensure that core areas of activities such as trial cases and appeal cases are the responsibility of dedicated units within the Department. Additionally, the Department, in consultation with the Commissioner, intends to lay the foundation for a full - fledged Civil Unit that can litigate on behalf of the Commission in asset recovery, forfeiture, confiscations and restitution proceedings. An effective deterrence policy requires that those convicted of corruption must not be seen to benefit from their misconduct. If robust steps are taken to address the issues of restitution, forfeiture and confiscation, deterrence against corrupt conduct will be enhanced. Addressing the issue of legacy cases, particularly those that have remained unfinished for two years or more. The objective will be to clear off all such cases from the list of incomplete cases. The Department will also endeavor to ensure that current trial matters, carried over from 2017, are finalized within the first six months of 2018. Creating an appropriate working environment by facilitating access by prosecutors to the ‚tools of the trade‛. That is, online resources and other referencing material necessary for proper prosecution. Having received the first consignment of basic legal texts under the PNB institutional capitalization program (funded by the DFID), the Department intends to secure access to online resources during the early part of 2018.
19. ACTIVITIES UNDERTAKEN IN 2017 Notwithstanding the containable constraints faced in 2017, the Department made some significant progress in creating a Department that contributes significantly to the anti corrup- tion objectives of the Commission. These include but are not limited to the following: Prosecution of cases, in Freetown as well as in the regional cities of Makeni, Bo and Kenema. The decentralization of prosecution activities has called for greater operational cooperation between the Commission and the Judiciary. More importantly it has fulfilled the public’s expectation that justice in corruption cases is not only done but is seen to be done from a national perspective. This increases the public’s confidence and participation in the fight against corruption and contributes to the successful implementation of the plans of the other Departments in the Commission. Drafting legal opinions to assist the Intelligence and Investigations Department in its work. The objective has been to facilitate properly investigated cases and focus the activities of investigators on areas of investigation that add value to cases eventually brought up for prosecution. In this manner, throughout 2017, the cases that have been indicted bear testimony to the level of cooperation between the two Departments. The Department has also proffered advisory opinion to the Commissioner and general legal advice to Management, as and when requested and directed by the Commissioner and Management. The Department has also responded to legal correspondence directed to the Commission from complainant institutions and individuals. Officers of the Department have regularly represented the Commission at different and various conferences, seminars and symposia. Cooperation with other departments in public fora such as radio and television has seen officers of the Department work with other officers as a team in advancing and enhancing the strategic plans of the Commission. The Department ensures that the Commissioner and Management are given weekly updates on the activities of the Department and participate in the making and articulation of regulatory policy within the Commission. (b) Prosecutors In 2015 and 2016 the Department witnessed the resignation of the Chief Prosecutor, the Senior Prosecutor and one other Prosecutor. The positive nature of their departure is that two officers were appointed to the Court of Appeal bench and two to the High Court bench. The Chief Prosecutor was appointed as the current Commissioner. Much as this bears testament to the caliber, work ethic and abilities of the Prosecutors, it is undeniable that they took with them a wealth of experience and efficiency that will require some time to replace. In 2017 the Department operated quite commendably under trying conditions resulting from the loss of experienced pros- e c u t o r s . N e v e r t h e l e s s , t h e c u r r e n t c o n t i n g e n t o f Prosecutors is coming to grips with the complexity and volume of cases brought in from the Investigation Department. Currently the Department has nine (9) prosecutors, including the current Director. Given the volume of work involved and the relative complexity of the prosecution work, it is, however, necessary to continuously make effort to recruit sufficiently experienced prosecutors with the requisite levels of integrity and work ethic. The loss of a significant number of prosecutors has resulted in the observable lengthening of court proceedings in those cases that were taken to court in 2017. But, in all fairness, that is half the story as it is clear that there still exist structural impediments within the court system that make it challenging to unilaterally determine the turn - around time for cases brought before the High Court. There is an absence of the appropriate level of synchronization between the Judiciary and the Commission in respect of the sittings of the court on corruption cases. The mechanism for ensuring the attendance and security of witnesses in corruption cases is also an issue that must be addressed. (c) Resources During the year under review it has become increasingly clear that the resource - capacity of the Department remains a priority, more so given the fact that the Prosecutors are relatively inexperienced and require an environment that grows their abilities. This can effectively be achieved through the provision of a minimum level of legal texts and access to online legal resources. EXIT INTERVIEWS In addition to conducting employment interviews, exit interviews were also conducted to gather information from staff leaving the Commission. This information is normally analysed and such information is then used to help address problem areas on sho rt and long term interventions in order to prevent further separations reduce turnover. STAFF MOBILITY The year under review saw a decline in the movement of staff. This mobility resulted from the re - designation and redeployment of staff within the Commission as well as recognizing and rewarding deserving staff members with outstanding performance and potentials to take up higher positions in future as the case may be. Four staff members (4) were promoted to key positions, fourteen (14) transferred/recalled, nine (9 redeployed and nine (9) separated from the Commission. Figure 2: Staff Mobility and Recruitment Figure 3: HR Analysis for the Period of 2017 Page 18 Page 37
25. Western Area, 4 Kenema and Kailahun, 32 Northern Region, 13 Southern Region, 20 Kono, 24 Number of Community Outreach Meetings by Region A beneficiary of the SSN project during a community meeting in Moyamba our intervention. One of the contributing factors to this was the discovery of under declaration of goods by an importer. An assessment was made on the under - declared goods in the region of Le105M which was paid into the consolidated fund. In like manner, it was also discovered that the petroleum companies were not going through the Asycuda System for assessment but rather bring in their Petroleum consultants from the sub - regions that conducted independent manual calculations on their behalf before payments were made into the consolidated fund. It was later discovered that these supposed independent calculations produced figures that were far below the actual cost if the Asycuda system was used. This in effect means Government loses lots of funds by the failure to accordingly conduct the assessment of petroleum products through the Asycuda System. A report produced highlighted these findings and recommendations and structural meetings were held with the relevant stakeholders to address key issues in the report amongst which include: The petroleum companies not going through the Asycuda system for assessment of their excise duties. Abuse of the granting of duty waiver. The implementation of the Common External Tariff. Delay by Commercial Banks to remit funds collected on behalf of NRA into the consolidated fund. Monitoring of Systems Review Recommendations at the Immigration Department A monitoring exercise was carried out on the implementation of systems review recommendations at the Immigration Department in order to assess their compliance level. Thirty - three (33) recommendations were proffered for implementation amongst which ten (10) were fully complied with, Six(6) partially complied Seventeen(17) none compliant. From the monitoring exercise, there have been remarkable ef- forts by the Department, particularly in the area of the Human Resource, Passport Office management and Records keeping. However, the Department scored poorly in the area of financial management and the handling of Seaman Passport. It was found out that revenue generated from the Seaman’s Passport was not properly accounted for, as a result there were seepages in the collection of revenue. The recommendation proffered has tightened the loopholes for cor- ruption opportunities. Also cheques written in the name of the Chief Immigration Officer (CIO) has now been reversed as recommended in the systems review report. Below is a graphical presentation of recommendations proffered, those complied with and those that were not complied with. Page 31 Page 24
24. INTRODUCTION The Intelligence and Investigations Department derives its mandate from Section 7 (1) (b), (c) and (d) of the Anti - Corruption Act of 2008 which includes the investigations of alleged or suspected corruption referred to it by any person or authority. The department gathers evidence, investigates and helps in the prosecution of corruption offences as provided for by the Act. The Department comprises two units namely Intelligence and Investigations Units. These units are headed by a Chief of Intelligence and a Chief of Investigations respectively and the Department as a whole is headed by a Director. These two units interlace in their functions towards the achievement of the strategic goal of the Department. INTELLIGENCE UNIT The Intelligence Unit has the primary function of gathering, collating and analyzing high quality information on persons and institutions suspected of engaging in corrupt conducts and or practices and activities that are considered as being financially exposed and pillars of integrity in Ministries, Departments and Agencies. It employs a more pro - active overt and covert, sometimes discreet approaches (sting operations) to elicit information of prima facie value which helps the Investigation Unit in particular and the Commission in general in the fight against graft. In a bid to garner wide ranging intelligence, the Unit partners with other sister intelligence Units, Security and Law Enforcement Agencies in the country. MRS. EVELYN KUYATEH DIRECTOR, INTELLIGENCE AND INVESTIGATIONS DEPARTMENT The Development of Institutional Anti - Corruption Policy Policies are set of principles or codes that influence how one behaves in an institution. Some of the operational policies in Government institutions had become obsolete and negatively af- fect their daily operations. A review and formulation of institu- tional anti - corruption policy would always help MDAs to be trans- parent and accountable and also promote effective and efficient service delivery system that support effective corruption preven- tion. This is why there is always the need to modify and develop policies for MDAs to respond to emerging issues. For the period under review, the Department reviewed and developed Institutional Anti - Corruption Policies for two government institutions; Ministry of Water Resources and Sierra Leone Road Safety Authority (SLRSA). The Commission, in its current NACS Strategic plan has clearly taken an all - inclusive approach in its intervention with MDAs to address corruption issues. Before now, the ACC was the sole institution fighting corruption in public institutions. This new approach aimed at empowering and enhancing the capacity of the various Heads of Public Institutions to identify corruption risk areas in their operations and design policies to reduce the chances of corruption occurrences. This exercise was to enable Heads of Public entities to assume responsibility and formulate policies for the prevention of corruption opportunities, including measures for administrative sanctions for corrupt officials. Ethics and Integrity Workshop for Ministries, Departments and Agencies Institutions are driven by policy and there are different policies that guide the daily processes and operations of institutions. Such policies are set aside to promote efficient and effective service delivery system. Policies with time become obsolete and outdated. So, the need to review same is paramount and pivotal to promoting efficiency in public administration, service delivery and national development. Once policies are properly reviewed, and ecommendations and directives effectively implemented, issues of ineffectiveness and policy deficiency are bound to become latent factors. However, ethical principles are often the neglected aspect in MDAs compliance as it relates to anti - corruption strategies. As part of the National Anti - Corruption Strategy (2014 - 2018), policies and ethics training, coupled with a review of systems and processes is one of the corruption prevention strategies the ACC continues to adopt in its fight against corruption. A wide range of such reviews have contributed immensely in identifying and minimizing corruption vulnerabilities and opportunities in MDAs. Based on the aforementioned, the ACC through its Policy and Ethics Unit, undertook Ethics and Integrity workshop nation - wide with a view to training MDAs on upholding institutional policy, ethical codes and integrity for the effective implementa- tion and adherence to policy and ethical codes of conduct. The rationale for conducting this workshop for MDAs was to emphasize the relevance of ethics and integrity in the workplace; provide benchmarks for upholding ethical values and reporting unethical behavior that may occasion corruption and breach of policy procedures. This will ultimately enable and strengthen MDAs and public institutions by making them more effective and efficient in their service delivery system. Overt operations at the Queen Elizabeth II Quay This intervention emanated from several complaints received by the Commission and the print media about the conduct of Customs Officers and other operatives at the Quay in the process of clearing imported goods. The processes according to these reports have been marred with corrupt practices; mainly soliciting, offering and accepting advantage/bribe. The Overt exercise covered a cursory observation of people, processes and service delivery to ensure compliance with the Customs Act 2011, Government Financial Regulations 2007 and relevant policies, where applicable. The exercise also had as an objective the assurance that procedures and processes in place are effective, efficient, and provide value for money. Consequently, the exercise identified significant problem areas and the Commission accordingly made recommendations aimed at improving public service delivery in all departments/units operating at the Quay. This exercise also contributed significantly to an increase in revenue generated by NRA for the duration of our intervention and that revenue collected doubled as compared to the months prior to INTELLIGENCE AND INVESTIGATIONS DEPARTMENT The Unit operates under a ‚mandate‛ and tasking system. This system requires collection of information and intelligence on MDAs, Public Officers, Civil Servants and Non - Governmental Organizations (NGOs) on corruption issues. It also receives tasking from members of the Commission and external agencies. Activities undertaken in 2017 For the period under review, the Intelligence Unit undertook numerous operations which include, but not limited to: Intelligence gathering and analyses Working on complaints from the Report Centre Tasking Assignments Probity Checks Joint operation with the investigation Unit Joint operations with external Intelligence/ Law Enforcement Agencies The Unit produced a number of status reports/problem profiles concerning alleged corrupt practices in various MDAs. It also together with the Investigation Unit jointly carried out a number of successful sting operations. The Intelligence Unit represents the Commission at Joint Intelligence meetings, where it contributes to the development and execution of ‘action points’ regarding alleged corrupt practices and strategic decisions impacting on National Security. On many occasions it collaborated with other Law Enforcement agencies in the execution of high profile covert operations, some of which resulted in arrests and search operations. It also involves in several inter agency meetings with the Office of National Security on issues of broader security spectrum including but not limited to those of the Transnational Organized Crime Unit (TOCU), National Security Council Coordinating Group (NSCCG), Integrated Intelligence Group (IIG) and the Financial Intelligence Unit (FIU) with specificity to Anti Money Laundry and combating Financing Terrorism. Page 32 Page 23
14. Analysis of Compliance on Asset Declaration Distribution for Period of 2017 at District Levels Figure 1: Analysis of Compliance on Asset Declaration for Northern Region Figure 2: Percentile of Northern Region Compliance (%) The figure above indicates compliance of Asset Declaration in the Northern Region Districts for the period of 2017. From the Ana lysis above, it shows that response to compliance and the collection process is very poor for the whole 2017. It also indicates tha t t here is no district that emerges to be satisfactorily compliant with the MANDATORY asset Declaration Exercise. The district that complie d m ost in the North is Tonkolili with 24% compliance, which is poor in terms expectation. Page 42 Page 13 FUNDING FOR 2016 FINANCIAL YEAR FINANCE DEPARTMENT MR. SHEKU KANU DIRECTOR, FINANCE DEPARTMENT SOURCE OF FUNDS KEY ACTIVITIES FUNDE D Government of Sierra Leone Staff Salaries & Allowances and Administrative Expenses UK's Department for International Development (DfID) Pay No Bribe (PNB) Campaign UNICEF Monitoring of the Social Safety Net (SSN) Programme
23. INVESTIGATIONS UNIT The functions of this Unit interlace with functions of the Intelligence Unit and serves as a medium through which corrupt conduct and/or practices are investigated. It is always hoped that all alleged contravention of the AC Act, 2008, reported or that might have come to the attention of the Commission whether by complaint or otherwise, are exhaustively investigated in a timely fashion. Matters investigated go through the Prosecutions Unit for legal opinion before sent to court for trial. In situations where a matter investigated does not carry the weight of evidence for prosecutorial considerations, the complainant is informed in writing and if necessary referrals are made to the appropriate body or institution for which redress can be provided. Activities Undertaken in 2017 The Unit completed a total of One Hundred and Eleven (111) cases against a set target of one hundred (100) cases as provided for by the Presidential Performance Service Bond. Out of these one hundred and eleven cases, ninety one (91)cases were submitted to the Prosecution Department for legal opinion. Seventy five (75) among these ninety one cases were closed based on legal opinion, seven (7) cautioned and Nine (9) files closed after recovery and three cases involving sale of vehicles impounded. A total amount of nine hundred and fifty three million nine hundred and eighty eight thousand Leones [ LE 953,988,000 ] were recovered. Some high - profile investigations from which indictments were proffered are noted below: A case of Misappropriation of Donor/Public funds hinging on the operations of the Sierra Leone Football Association involving the President of the Association Madam Isha Johannsen and Chris Kamara the Secretary General of the Association. A case of Misappropriation of Donor/Public Funds involving the Bishop of the Anglican Diocese in Bo. This is related to the use of donor funds in respect of the fight against the Ebola viral Disease in the southern region. Staff of the World Vision a Non Governmental organization in the southern region were also investigated and indicted. Another that was hastily but thoroughly investigated and arraigned in court was a case having to do with two Electricity Distribution Supply Authority (EDSA) workers in Bo who were indicted under section 46 (1) a novelty in our Anti Corruption jurisprudence. The cases of similar nature in the education sector involving enrolled examiners of the West African Examinations Council were investigated in Bo and Freetown from which indictments were proffered. Many other equally important investigations were carried out with some resulting in prosecutions. GRAPHICAL PRESENTATION OF 2017 CASELOG ANALYSIS INTRODUCTION: The Systems and Processes Review Department serves to examine practices and procedures in Government Ministries, Departments and Agencies (MDAs) to proffer recommendations for the revision of those practices in order to eliminate or reduce corruption opportunities. The role is stipulated in Section 7(g & h) of the Anti - Corruption Act 2008. To execute this mandate, the Department has three units, namely: Systems and Processes Review, Policy and Ethics and Monitoring and Compliance Units. These units mesh with each other in steering the activities of the Department. The following activities were undertaken in the year under review. R eview of Practices and Procedures of National Certificate, Technical and Vocational Award (NCTVA) The year under review saw the Department inundated with numerous complaints about certain irregularities, late publication of result etc. and this culminated in its intervention to conduct a review in the institution. The review report highlighted many gaps in the system some of which were pointed out by the complaints made by the public. Recommendations proffered and validated included: Accreditation certificate to be issued not later than ten (10) working days after the institutions have made payment. MR. BABAR RASHID TURAY DIRECTOR, SYSTEMS & PROCESSES REVIEW DEPARTMENT SYSTEMS & PROCESSES REVIEW DEPARTMENT Institutions should be reviewed after every 3 years before a renewable certificate is issued. NCTVA should ensure that institutions accredited should meet the set standards of education for its various courses at this level. Accredited Institutions should ensure that they meet all their financial obligations to the NCTVA within the specific time. The NCTVA should develop policies that will discourage indebtedness by client institution. They should prescribe penalties for defaulting institutions. Government should expedite the payment of allocations to the NCTVA to enable it meet its target goal and financial obligation especially in the payment of salaries/wages to staff. During the validation process 85% of the recommendations were accepted and 15% were adjusted which they believed would be difficult to implement since the recommendations hinge on other external factors. The final report will be presented in 2018. Examination of Investment and Pension Payment at the National Social Security and Insurance Trust (NASSIT) The Department commenced a thematic review of pension/ benefit payments and investment at NASSIT and the objective of the review was to identify weaknesses in practices and procedures in the management of pension/benefit payments and investment and proffer recommendations to improve on service delivery. An inception meeting was held to understand the management of pension/benefit payments and investment. Interviews were also conducted to aid the review of the internal control system. This enabled the review team to assess the adequacy of the internal control systems and ensured practices and procedures were accurate and that relevant regulations were followed. This activity is to be completed in 2018 and a report will be produced and validated for the implementation of recommendations . Review of Non - Payment of Early Retirement Benefit In line with the civil service rightsizing policy implementation, the Department received a complaint in February 2017, alleging the non - payment of early retirement benefit to a former staff of the Ministry of Health and Sanitation. It was realized during the review that the money was paid into a wrong account with a wrong B - Ban number. It was therefore recommended that the money be paid into the account of the beneficiary. Page 33 Page 22
10. The outcome of these meetings indicate that ,whilst a culture of addressing corruption by the public sector through the NACS is gradually gaining root, so much remains to be done. For instance, IMCs have still to be functional in terms of addressing the key corruption issues stated in the NACS Implementation Action Plan; the issues of frequent rotation of IMC members between MDAs with no records to refer to by new IMC members is a serious challenge. Intra - MDA communication poses the greatest challenge to the functionalism of IMCs and the successful implementation of the NACS. In spite of these challenges, few IMCs including the NRA, NACSA and the EPA have, demonstrated a keen interest in addressing with distinction the implementation of the NACS. However, the drive to deepen ownership of the implementation of the NACS by MDAs remains critical to the Commission’s coordination of the implementation of the NACS. The NACS Implementation Committee oversees the implementation of the NACS engages institutions that pose a challenge to the implementation and thus support areas of policy reforms. The Committee holds quarterly meetings to review implementation reports, plan their engagements with MDAs across the public sector and prepare their own annual reports. The last of such meetings was held on 27 th November 2017 in Freetown. The Committee also held nation - wide meetings with IMCs in Bo, Kenema, Kono and Makeni on various dates ranging from between December 11 th to 15 th 2017. The objective of the meetings was to assess the measures taken by IMCs in the said regions in addressing their systems’ weaknesses highlighted in the NACS Action Plan. Another objective was to identify key challenges faced by the IMCs and also to prepare them for the 2017 monitoring of the MDAs implementation of the NACS. Recommendations arising out of these meetings indicate that sustained engagements with IMCs should be maintained whilst ensuring that the NACS Secretariat and the ACC regional offices constantly monitor MDAs/IMCs. Making IMCs functional remains central to the implementation of the Strategy as they constitute the hub of implementation within MDAs. Page 46 Page 9 REPORT OF THE COMMISSIONER STATEMENT OF THE COMMISSIONER’S RESPONSIBILITIES The Anti - Corruption Act 2008, The Government Budgeting and Accountability Act 2005, requires the Commission to prepare Financial Statements for each financial year which should show a true and fair view of the state of 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 International Accounting Standards and the Anti - Corruption Act. The Commission is responsible for safeguarding the assets of the Commission and for taking responsible steps for the prevention and detection of fraud and other irregularities. Operating Results The results and activities are set out in the attached Financial Statements. Auditors The 1991 Constitution of Sierra Leone and the Anti - Corruption Commission Act 2008 confers upon the Auditor General the mandate to carry out the Audit of the Commission’s Books of Accounts annually. The Financial Statements have been prepared in conformity with the International Accounting Standards and include amounts based on our judgement and estimates as required. The Financial Statements have been audited by the Auditor General as required by the 1991 Constitution and the Anti - Corruption Act 2008, she has expressed her opinion on the truth and fairness of the Financial Statements. The audit included a review of the systems of Internal Control, and tests of transactions to the extent considered necessary to form an opinion. By order of the Commission ................................ Mr. Ady Macauley Commissioner The 2017 Monitoring of the NACS. The current National Anti - Corruption Strategy (2014 – 18) expires in 2018 and the last and final monitoring of this NACS will done in April 2018. The objective of this nation - wide monitoring is to gauge the level of compliance and degree of implementation of the Strategy by MDAs. The monitoring will target Government Ministries, Departments and Agencies, City and District councils. It also provides the baseline for the crafting of the next five - year national anti - corruption strategy. The 2017 monitoring of the NACS will be done by CARITAS - Sierra Leone.. Media Engagements During the period under review, the NACS Secretariat in collaboration with the Public Education Department, held several radio and TV discussions on the implementation of the NACS. Participants in these programs included members from IMCs, CSOs and the Secretariat. These engagements greatly helped in raising awareness on the NACS and the role of MDAs in the implementation process. A total of 61 NACS and PNB related radio and TV programs were held in 2017. The ‘Pay No Bribe’ Campaign The PNB program is designed to collect real time reports on payment of bribery, refusal to pay a bribe and meeting of an honest official. The program targets five key sectors; Education. Police, Health, Electricity and Water. The Judiciary has recently been added to this list. The key component of the program is an anonymous mecha- nism for reports to be made through: a toll - free hotline number 515 a mobile app that can be downloaded the PNB website www.pnb.gov.sl CSOs Community animators.
1. Designed and Printed by: The Resource Centre Unit Anti - Corruption Commission, 3 Gloucester Street, Freetown Tel: 223645 Website: www.anticorruption.sl.org ‚Together we fight against Corruption, the faster we make a better Sierra Leone‛ ANTI ANTI - - CORRUPTION CORRUPTION COMMISSION COMMISSION (SIERRA LEONE) (SIERRA LEONE)
12. Audit of the Anti - Corruption Commission performed by the Auditor - General Addressee: The Commissioner Date: Dear Sir Unqualified Opinion I have audited the financial statements of Anti - Corruption Commission for the year ended 31 st December, 2016 . These fi- nancial statements comprise a statement of financial position, statement of comprehensive income, cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory information. In my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Anti - Corruption Commission as at 31 st December, 2016 , and ( of ) its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS). 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 management 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 of overseeing the entity’s financial reporting process. ASSET DECLARATION UNIT In accordance with the provisions of Section 119 of the Anti - Corruption Act (ACA) 2008, the Commission in 2017, printed 35,000 asset declaration forms (ADFs) and the number was later increased to 45,000 to supplement the online submission especially for staff in the junior cadre, those without internet facilities and contract staff who are without NASSIT numbers and thus could not have been able to access the system. The exercise started with the online training conducted simultaneously with the distribution of the hard copies of asset declaration forms. The entire exercise was a success story as the unit conducted successful training in over 50 MDAs all in the Western Area. 45,000 ADFs were also distributed countrywide to complement the new online system. The online declaration system was designed with the maximum security to protect it from hackers. This electronic copy can be accessed on the official web page of the Commission which is www.anticorruption.gov.sl . Declarants were at liberty to provide alphanumeric passwords, which was designed to access the system. Once forms are submitted electronically, declarants have no access to the information anymore. Any further changes have to be done through the head of asset declaration unit who only has the mandate to go to the ‚back end‛ of the system. In the year under review, the unit targeted 10, 000 to 15,000 public officials in the senior cadre in all MDAs. A good number of these complied and declared electronically. The unit appreciated the turn out even though the system was new. The newly implemented online disclosure system was a success story despite the challenges reported by some declarants. Large number of public officials declared online especially those in the banking institutions. There was also an administrative arrangement within the ACC that all staff must declare their assets online. On the whole, the exercise was much encouraging and we expect high compliance rate in the coming years. However, the online asset declaration system also has numerous challenges, chief among them is, poor internet connectivity or no internet facility at all in the MDAs. Also, some public officials especially the junior cadre do not have email address which is a pre - condition to accessing the online asset declaration form. Another challenge faced by public officials in completing the electronic form is the last part of the form which deals with the administration of oath by the Justice of the Peace wherein the form has to be downloaded and then uploaded again by the declarant after the notarization. They viewed the whole system as not 100 percent electronic. Security concerns were also raised about the safety of the information they have submitted online. Page 11 Page 44 Unlike the previous years, in 2017, the distribution and collection of asset declaration forms in the regions was decentralized as it was agreed by management that the ACC regional Offices can effectively handle the distribution and collection exercise well because they better understand the MDAs in their various locations. For efficiency and accountability, asset declaration forms were handed over to the Human Resource Officers and Integrity Management Committee Members (IMCs) in MDAs to facilitate the exercise as they better understand their colleagues and ensuring that they comply with the process. Below are tables and graphs showing the distribution and collection exercise in both western area and regions. DISTRIBUTION OF ADFs PER REGION ANALYSIS The Assets Declaration Unit requested the printing of 45,000 copies of forms as a result of the continuous demand for the forms by public officials especially those who had electricity and internet challenges and were not able to take part in the online declaration. The Western Area (urban and rural) received 31,360 and 9,634 were collected in return. In the Northern Province 5,096 forms were distributed and 661 completed and returned. Out of the 4,000 asset declaration forms that were sent to the Southern Regional office, they were only able to collect 1,982 forms. The ACC Eastern Regional offices were given 2,500 for Kenema and Kailahun and 600 for Kono. A total 370 forms were collected for the whole of Eastern region which is inclusive of Kono. On the whole, the total number of forms collected shows a decrease in the compliance rate compared to the previous years. This reverse effort can be attributed to many reasons including the lack of monitoring and constant follow - ups on the part of those whom this activity was delegated to within MDAs and also the lack of commitment on the part of declarants to fill and submit the forms every year. Even the forces (RSLAF, SLP, SLCS & NFF) that used to cooperate and comply with the exercise showed little attention in 2017. The SLP in the western region received 6,155, as arrangement was made for our regional offices to distribute forms to police officers in their various regions as a result of the experience we had in the past years. In totality, the SLP nationwide returned 1,113, while the RSLAF received 7,000 and returned 3,723. However these institutions normally received the lion share
2. Page 54 NOTES TO THE FINANCIAL STATEMENTS 15. C apital Fund 2016 2015 Le'000 Le'000 Balance Brought Forward 362,655 81,450 Capital Donation (Assets) Received During The Year 238,082 281,205 600,737 362,655 Provision for Depreciation: Balance Brought forward 88,821 16,290 Provision for Depreciation for the Year - Amount Transferred to the Income Statement 124,798 72,531 (213,619) (88,821) Balance carried forward 387,118 273,834 16. Contingent Liabilities No Contingent liabilities existed as at 31 st December 2016
26. . 2017 ANALYSIS News stories, 317 Commentaries, 40 Editorials, 19 ACC Publications, 72 Categories of publications on corruption - related issues published by the media News stories Commentaries Editorials ACC Publications 0% 20% 40% 60% 80% 100% Favourable Unfavourable Ambivalent 89% 3% 8% Percentage of Favourable, Unfavourable & Ambivalent Reports ACTIVITIES OF THE COMMISSION AND ISSUES OF CORRUPTION REPORTED IN LOCAL TABLOIDS Issues of corruption and the work of the Commission continue to occupy the spaces of our local tabloids. For the year under review, there were 1102 publications that relate to issues of corruption and the work of the ACC. As the graphs below show, 726 of the publications were articles and news stories on the work of the Commission written by officers of the Public Education and Outreach Department of the Commission; 317 of the publications were news stories; 40 were commentaries; and 19 were editorials. Of these publications, 89% were favourable to the work of the Commission, 8% were ambivalent, whilst there were only 3% of unfavourable publications. COMMUNITY OUTREACH MEETINGS The Commission held a series of community outreach meetings across the country. The meetings were held to sensitize community people on general corruption - related issues in their communities and how they could help the Commission in the fight against corruption. In communities under the World Bank - funded Social Safety Net (SSN) project, people were sensitized on the Grievance Redress Mechanism, a component of the project that is being handled by the Commission. Community meetings were also held to raise awareness about the DFID - funded Pay No Bribe campaign. In 2017, a total number of 93 community outreach meetings were held across the country: 4 in the Western Area; 32 in the Eastern regional districts of Kenema and Kailahun; 13 in the Northern Region; 20 in the Southern Region; and 24 in the Eastern District of Kono. Monitoring of Austerity Measures As a sequel of the twin shocks from the Ebola outbreak and the fall in price of Iron Ore, our economy suffered significant meltdown. Government response towards stabilizing the country’s economic decline was to institute an expenditure rationalization policy otherwise known as the Austerity Measures. The policy statement took off in September 2016 with the initial expiry month of March 2017. Every MDA was under the instruction of the Government to implement the said measures. From our monitoring report, MDAs complied with most of the indicators in the policy with the exception of DSA for international travels which was violated mostly by Ministers and Deputy Ministers. Based on the findings, it was deduced that there were irregularities in the implementation of the said measures. In line with the above, the Department undertook an assess- ment of five Ministries to examine their compliance with the implementation. The Ministries were; Ministry of Health and Sanitation Ministry of Agriculture, Forestry and Food Secu- rity Ministry of Fisheries and Marine Resources Ministry of Mines and Mineral Resources Immigration Department Below is a graphical presentation of the key indicators of the austerity measures and its implementation by MDAs. Page 30 Page 25 726
27. INTRODUCTION: The Public Education and Outreach Department during the period under review continued with the implementation of public education and awareness raising programs by conducting customized meetings, school and Education Sector programs (Meet the School/University campaign), development and review of Information Education and Communication (IEC) materials, building partnership and collaboration against corruption and national and international engagements. CUSTOMIZED MEETINGS During this period the Department undertook education awareness and training programs in order to enlist the public in the promotion of integrity and corruption intolerance. The Commission met with various public stakeholders nationwide to educate them on the Pay No Bribe (PNB) campaign which As the table below shows, Three hundred and seven (307) radio discussion programmes were broadcast across the country, most- ly within the Western Area urban and rural areas and the loca- tions of our regional offices of Bo, Makeni, Kenema and Kono; whilst Thirty - three (33) television discussion programmes were broadcast - all in the Western Area Urban, though some of the television stations have coverage far beyond. The topics of the discussion programmes focused on our public education and outreach campaigns, the systems and processes reviews, the National Anti - Corruption Strategy, the Pay No Bribe campaign, cases investigated and prosecuted in court, and the Grievance Redress Mechanism component of the Social Safety Net Project. RADIO AND TELEVISION PROGRAMMES Consistent with Part II Section 7 (2) (o) of the Anti - Corruption Act 2008, the Public Education and Outreach Department of the Commission continues to utilize the media since a wide reach to the public can be enhanced through effective use of the channels of communication, especially radio. The 2015 BBC Media Action survey report indicates that 81% of Sierra Leoneans have access to radio; 42% of adults between 18 and 25 listen to radio every day; and 56% of adults above 65 years listen to radio each day. The wide access to radio points to the fact that it is a popu- lar means of disseminating information and is arguably the cheapest. NO. MONTH NO. OF RADIO PROGRAM MES NO. OF TELEVISION PR OGRAMMES 1. Western Area 109 33 2. Bo 83 - 3. Makeni 24 - 4. Kenema 62 - 5. Kono 29 - Total No. of Programmes 307 33 MADAM KOLONEH SANKOH DIRECTOR, PUBLIC EDUCATION AND EXTERNAL OUTREACH DEPARTMENT targeted various public sectors in the regions and Western Area in the country. In 2017, 112 customized meetings were conducted with stakeholders nationwide focusing on the PNB campaign and other anti - corruption messages. MEET THE SCHOOLS/COLLEGES CAMPAIGN. The Commission has always realized the importance of institutional participation in the fight against corruption. With this as an agenda for the Commission to establish Integrity clubs and continue to educate school pupils on corruption, the Commission sensitized 52,200 pupils, teachers and non teaching staff on integrity, governance and ethics, and their role as young people in the fight against corruption. The objectives of these campaigns were to inculcate values among the youths and to develop an attitude on intolerance to corruption. PARTNERSHIP COLLABORATION WITH MDAs AND PARTNERS. The Commission continues to forge partnership and collaboration with public and private sectors in the fight against corruption. Building partnership has always been a normal practice of the Anti - Corruption Commission. This is because, community participation and successful partnership are very important to the fight against corruption. In 2017, partnership trainings were designed to set the pace for better cooperation and collaboration with the public sector, CSOs, and the Media. In 2017, sixty two (62) of these trainings and meetings were conducted in various MDAs, CSOs and the Media in the regions and western Area. A total of sixty two (62) partnership meetings were conducted in 2017, and most of these were focused on capacity building on activities of the Commission, and the role of partners in the fight against corruption (pics). PUBLIC EDUCATION AND OUTREACH DEPARTMENT Page 26 Page 29 Makeni, 24 Kenema, 62 Western Area 109 Kono,29 Bo, 83
7. Ady Macauley Esq. Commissioner Mr. Shollay Davies Deputy Commissioner Mr. Babar R.Turay Director, Systems & Processes Review Department Mr. Desmond Johnson Director, Human Resource/ Admin Department EXECUTIVE MANAGEMENT TEAM Mr. Nabillahi - Musa Kamara Director - National Anti - Corruption Strategy (NACS) Page 49 Mr. Victor S. Peacock Director, Internal Audit Department Calvin Mantsebo Esq. Director, Prosecutions Department Madam Koloneh Sankoh Director, Public Education and External Outreach Department Mrs. Evelyn S. Kuyateh Director, Investigations and Intelligence Department Page 6 NOTES TO THE FINANCIAL STATEMENTS (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 Commission in civil proceedings in the course of its 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 located. Purchased software that is integral to the functioning of the related equipment is capitalised as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as sepa- rate items. 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 reliably. The cost of the day - to - day servicing of property, plant and equipment is recognised in the income and expenditure statement in the financial period in which they are incurred. 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% Office Generator 10% Office Building Refurbishment 20% Intangible Assets 25% Office Building 4.76% Mr. Sheku Kanu Director - Finance Department
6. Bishop Tamba A. Koroma - Advisory Board Chairman T he scripture in the Holy Bible and sections of the Holy Quoran have taught mankind, that for everything, we should give thanks. ‚Come now let us reason together‛ (Isaiah 1 :18) Our Lord is addressing a sinful and rebellious nation that has backslided and derailed in its role. A nation whose people are loaded with guilt, a broad of evildoers, men, women and children given to corruption. ‚They have forsaken the Lord, they have spurned the Holy One of Israel and turned their backs on Him‛. (Isaiah 1:4). They have become like Sodom and Gomorrah and they have resorted to idol worship and the sacrifice of animals which are ‚meaningless and detestable‛ to the Lord (Isaiah 1:3). And the Lord says ‚when you spread your hands, I will hide my eyes from you even if you offer many pray- ers, I will not listen‛. This nation in recent times has gone down in ruins and gone down the drain, both morally and infrastructurally. But Our Lord who is just and faithful to forgive us of our sins and to reconcile us back unto himself, warns us to ‚wash and make your- selves clean, take your evil deeds out of my sight and stop doing wrong, learn to do right, seek justice: (Isaiah 1:16 - 17). Our Lord loves us and calls the ‚Apple of His eyes‛. He hates us in damnation and hell fire. He wants to see us go on the right path and make a vibrant nation. He wants to see justice, humility and righteousness reign in this our beloved nation. Hence, he is calling us to come now, let us reason together to make this nation, Sierra Leone a better place for your children. In 2017, the Advisory Board has been up to its tasks, even though there were significant challenges which limited the scope of the Board’s activities and consequently inhibited the operations of the Commission in general. Be- sides other challenges which the Commission faced during this year, funding was unfortunately the most prominent. This caused a serious setback in its operations. The Anti - Corruption Commission Board normally embark on a semi - annual regional tour each year of the Commission’s regional offices in Bo, Kenema, Kono, Makeni and other stakeholders. However, lack of funding for the Commission this year, actually caused a big gap in the Board’s activities, which are usually ben- e f i c i a l t o M a n a g e m e n t a n d w h i c h a l s o g i v e B o a r d m e m b e r s t h e satisfaction that they are contributing towards enhancement of the Commission in the fight against corruption in our beloved Sierra Leone. Notwithstanding the challenges , the Board was very successful in convening its usual monthly meetings throughout the year. Additionally, the Board also organized a four - day interactive session with the following Ministries, Department and Agencies (MDAs) to discuss issues concern corruption. 1. Ministry of Energy 2. Ministry of Health and Sanitation 3. Ministry of Lands, Country Planning and Environment 4. The Sierra Leone Police 5. Sierra Leone Ports Authority 6. Sierra Leone Road Safety Authority 7. Electricity Distribution Supply Authority (EDSA) 8. National Revenue Authority (NRA) 9. Immigration Department Members of the Anti - Corruption Commission Board fervently hope that 2018 will be a more fulfilling year for the Commission so that all its plans and activities will be actualized. I would like to take this opportunity on behalf of my colleagues to wish the Management and staff of the Anti - Corruption Commission a more meaningful and blessed 2018. May God richly bless us all. Bishop Tamba A. Koroma CO, JP, OOR. Chairman, Advisory Board Anti - Corruption Commission STATEMENT FROM THE CHAIRMAN OF THE ANTI - CORRUPTION COMMISSION BOARD Page 5 Page 50 NOTES TO THE FINANCIAL STATEMENTS (j) Cash and cash equivalent Cash and cash equivalent comprise of cash in hand and deposits held at call with banks. (k) 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. (l) 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. (m) Income Tax The Commission being a non - trading entity is not subject to taxation. No tax is therefore provided for in the financial statements (n) 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 estimate reliably and it is probable that an outflow of economic benefits will be required to settle the obliga- tion. NOTES TO THE FINANCIAL STATEMENTS (Continued) 2. Grant Income 2016 2015 Le'000 Le'000 Government of Sierra Leone 32,793,344 31,564,274 UK's Department for International Development (DfID) 1,796,446 - UNICEF 621,707 508,281 35,211,497 32,072,555 3. Other Income Interest Received 8,096 15,022 Sale of Bidding Documents 2,850 1,900 10,946 16,922
18. Page 38 Figure 1: Western Area Annual Compliance on Asset Declaration for the period of 2016 9,500 6,242 3,258 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000 Amount Distribution Amount Collected Outstand ing Balance North - Eastern Region(Kono) Amount Distribution Amount Collected Outstand ing Balance Figure 2: North - East (Kono) Compliance on Asset Declaration for the Period of 2016 As part of its capacitating efforts, between the 25 th and the 29 th September, one prosecutor, accompanied by an investigator and a procurement officer, attended a training workshop on Combating Corruption and Fraud in Public Procurement, in Gaborone, Botswana. The Prosecutor reported that he gained invaluable knowledge in the investigation and prosecution of procurement offences. Another Prosecutor was part of a three - member team that went on a study tour of the Economic and Financial Crimes Commission (EFCC) of Nigeria. Over a period of five days the team visited a number of various Units and Departments of the sprawling establishment. They visited the unit that deals with offences in the Extractive Industry, the institution’s Polygraph and Forensic Units, the Directorate of Asset Forfeiture and Management and the EFCC Academy. After attending a capacity building Workshop for Judges and prosecutors, the team capped its tour by visiting the Nigerian Financial Intelligence Unit. The visit to Nigeria took place between the 23 rd and 27 th October 2017. The visit gave the prosecutor and his colleagues some useful insight into the operations of a fully - fledged asset - recovery and forfeiture system. However, given the differing legislative how much can be imported to Sierra Leone. What is undoubted is that the arrangement of MOUs between Nigeria and other states, regionally and internationally, ought to be emulated. It is also a wake - up call on the Commission to fully utilize the robust recovery, confiscation and forfeiture clauses in Sierra Leone’s anti - corruption legislative regime. The Acting Chief Prosecutor attended a short course, between the 16 th November 2017 and the 6 th December 2017, in Newport, Rhode Island, USA. The course, entitled ‚Legal Aspects of Combating Corruption‛. The course explored the various global efforts that States have utilized to fight corruption. Particularly significant was the reference made to the use of international networking and partnering of anti - corruption bodies on an international scale. A wealth of experience sharing was undertaken especially as the facilitators were drawn from the US public and private sectors, the legal sector, the military and international organizations like the Unit- ed Nations. During the year under review, the Department engaged with a solicitor from the United Kingdom for the purposes of arranging for professional development seminars to be held in 2018. STATUS OF CASES PROSECUTED IN 2017 PROSECUTIONS (Legal Opinion) Actions 1 Qtr 2 Qtr 3 Qtr 4 Qtr Opinion Brought Forward 10 8 13 10 New Opinion 0 1 0 0 Total Opinion 10 9 13 10 OPINION COMPLETED (a) Opinion Recommending Indictment 0 0 2 3 (b) Opinion Recommending No Case 0 0 0 0 Opinion Pending 9 9 13 7 Page 38 Page 17 MR. DESMOND R. JOHNSON DIRECTOR, HUMAN RESOURCE & ADMIN. DEPARTMENT selection process, employee training and development (capacity building), coordinating employee benefits administration, employment and labour law, new employee orientation, employee welfare and industrial relations, personnel records retention, employee assistance programs etc. HR works closely with all Departments to support and respond to their needs to help build an employment relationship that is fulfilling. The current Human Resources division comprises two (2) staff mem- bers responsible for providing the delivery of a full service Human Resource programmes to the Commission’s existing departments and also provides supervisory role to the Resource Centre Unit. RECRUITMENT AND SELECTION Recruitment was done for few budgeted vacant positions (both new and replacement positions). Nine (9) vacant positions were filled resulting in the recruitment of ten ( 10) staff. The graph below indicates the number of staff recruited per department: Figure 1: Size of Recruitment Per Department Analysis The Figure above indicates the size of recruitment per department, where the Human Resource and Administration Department takes the lead in employment for the period of 2017 fol- lowed by both the Commissioner’s Office, and the Public Education and External Outreach Departments. EMPLOYEE ORIENTATION The HR division conducted a three day formal orientation programme for the newly recruited staff where all Heads of Departments and Units/Managers did thorough presentations of their departments/units. This is also part of performance management as it enables new staff members to settle in quickly and perform their duties. HUMAN RESOURCE AND ADMINISTRATION DEPARTMENT INTRODUCTION: The Administrative and Human Resource Department provides support service to all Departments in the Commission in relation to Human Resource, Administration and Procurement. The year under review saw the following activities being undertaken in the various units in line with the strategic goal of the Department. ADMINISTRATION The Administration Department is the backbone of the Commission. Apart from serving as a link between the various departments, it also ensures the smooth flow of information from the headquarter to the regional offices. Thus without an effective administration, the Commission would not run professionally and smoothly. During the year under review the department administered all services of management. It was concerned with employee services like office accommodation, travel, Communication devices, visitors receiving transportation for Commission activities, water and electricity supply payments as well as payment of rent for the various buildings presently occupied by the Commission. The Department has the responsibility of managing the vehicle fleet of the Commission as well as the Commission’s electricity generators. Presently the Commission has twenty - one (21) vehicles and thirty (30) motorbikes. A number of these vehicles are old and require constant maintenance. This is creating a heavy burden on the Commission’s budget. HUMAN RESOURCE The Human Resources (HR) Unit is primarily responsible for managing, assisting and dealing with all employee related matters including such functions as policy administration, recruitment and
13. 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 Cathedral House 3 Gloucester Street Freetown Commissioner Mr. Ady Macauley A dvisory B oard Members: Chairman Bishop Tamba Allieu Koroma Member Paramount Chief Haja F.B.K Meama Kajue " Ms. Marie Bob Kandeh " Alhaji Abassie Thomas " Haja HawaTuray " Ms. Gertrude O. Taylor " Dr. Sheik Ibrahim S. Kamara " Mr. Donald Erasmus Adesimi Theo Harding Bankers Standard Chartered Bank (SL) Limited Sierra Leone Commercial Bank Limited Ecobank (SL) Limited Access Bank (SL) Limited Rokel Commercial Bank Limited Bank of Sierra Leone Solicitors Law Officers Department Auditors Audit Service Sierra Leone 2 nd Floor .Lotto Building Tower Hill Freetown Sierra Leone Table below shows distribution & collection of ADFs in the Eastern Province Table below shows distribution & collection of ADFs in the Southern Province Page 43 Page 12 DISTRICT NO OF ADFs DISTRIBUTED NO. OF ADFs COLLECTED NO. OF ADFs OUTSTANDING Bombali District 2,082 323 1,759 Tonkolili District 844 209 635 Koinadugu District 565 51 514 Port Loko District 397 30 367 Kambia District 508 48 460 TOTAL 4396 661 3735 DISTRICT NO. OF ADFs DISTRIBUTED NO. OF ADFs COLLECTED NO. OF ADFs OUTSTANDING Bo District 1,982 1398 584 Bonthe District 412 0 412 Moyamba District 703 0 703 Pujehun District 513 0 513 TOTAL 3610 1398 2212 CHALLENGES One big challenge faced by the unit is the lack of cooperation from staff of many MDAs to complete and return their forms on time. Asset declaration exercise requires constant monitoring but in many districts where the presence of ACC staff is low, the compliance rate of declarants is also a problem. The unwillingness of public officials to fill the ADFs every year is also a big challenge. Some even argued that their conditions are the same and they do not see any reason to continue to fill the forms every year. The declarants also suggested that the declaration of assets should be limited to certain cadre in the service as most of them especially the junior ranks are not even getting enough salaries to take care of themselves and their dependants let alone acquiring assets. Declarants also asked that the Commission review that part of the Act which stipulates that public officials should declare their assets every year. Table below shows distribution & collection of ADFs in the Northern Province. DISTRICT NO. OF ADFs DISTRIBUTED NO. OF ADFs COLLECTED NO. OF ADFs OUTSTANDING Kenema District 2210 378 1832 Kailahun District 240 36 204 Kono District 600 0 600 TOTAL 3050 414 263 Table below shows distribution & collection of ADFs in the Southern Province
11. I Paid a Bribe 46669 78% I Did not Pay a Bribe 5396 9% I Met an Honest Official 7557 13% Total 59622 100% Description No. of Reports Call Centre 4876 PNB Mobile App 53618 Website 972 A mix of Web and Call Centre 156 Total 59622 Sex No. of Reports Female 27032 Male 32590 Total 59622 Page 10 Page 45 Auditor’s Responsibility for the Audit of the Financial Statements: My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue and auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with International Standards for Supreme Audi t Institutions will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are c ons idered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users ta ken on the basis of these financial statements. As part of an audit in accordance with International Standards for Supreme Audit Institutions, I exercise professional skepti cis m throughout the audit. I also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a ba sis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from err or, 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 th e circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’s internal control. Evaluate the appropriateness of accounting policies uses and the reasonableness of accounting estimates and related disclosur es made by management. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence , obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity ’s ability to continue as a going conce3rn. If I conclude that a material uncertainty exists, I am required to draw attention in my au- ditor’s report to the related disclosures in the financial statements or, if su8ch disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future event s o r conditions may cause the Entity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit an d significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide those charged with governance with a statement that I have complied with relevant ethical requirements regardi ng independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, I determine those matters that were of most significance in th e audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or, when, in extremely rare circumstances, I det erm ine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expect ed to outweigh the public interest benefits of such communication. For: AUDITOR GENERAL Date: 23 rd May, 2018 Since the commencement of the implementation phase of the PNB in April 2017, the program has achieved the following: expanded into a new district, namely Kono addition of another arm of government – the Judiciary integrated the various reporting channels into one reporting mechanism recruited two additional call centre agents each fluent in both Mende and Themne developed a two - shift system at the Reporting Platform refurbished and expanded the call centre to accommodate up to nine personnel. Statistics of 2017 PNB Reports Reporting Channels Reports by Gender Channels of Reporting Reports by Sector Recalibrating the PNB Implementation Immediately after the third annual review of the PNB in January 2018, Coffey International, in collaboration with the Commission and CSOs, embarked on a regional road show to recalibrate and activate the narrative of the PNB campaign. Led by the Commissioner, the first meeting was held in Makeni on 8 th February 2018, where both the Team Leader of Coffey International and the ACC Commissioner gave details on the experiences, lessons learnt and the new strategies crafted to improve on the various facets of the PNB implementation. Furthermore, two separate focus group meetings were held with the Management teams of the Sierra Leone Police and the Ministry of Education. All stakeholders committed themselves to a heightened awareness and public sensitization on the PNB program. Similar meetings were held in Kenema and Bo on the 12 th and 13 th of February 2018 respectively. Sector No. of Reports Education 12791 Electricity 2765 Health 1650 Police 24402 Water 886 Others 2198 Total 59622
4. TABLE OF CONTENTS Foreword Pg. 4 Statement from the Chairman Advisory Board Pg.5 Executive Management Team Pg.6 Members of The Advisory Board Pg.7 Office of the Commissioner Pg.8 NACS Secretariat Pg.9 - 15 Internal Audit Department Pg.16 Administration and Human Resource Department Pg.17 - 21 Systems and Processes Review Department Pg.22 - 25 Public Education and External Outreach Department Pg.26 - 31 Intelligence and Investigations Department Pg.32 - 35 Prosecutions Department Pg.36 - 41 Finance Department Pg 42 General Information Pg 43 Audit of the Anti - Corruption Commission performed by the Auditor General Pg 44 Auditor’s Responsibility of the Financial Statements Pg 45 Report of the Commissioner Statement of the Commissioner’s Responsibilities Pg 46 Statement of Financial Position Pg 47 Statement of Cash Flow Pg 48 Notes to the Financial Statements Pg 49 - 54 Page 52 NOTES TO THE FINANCIAL STATEMENTS 6. Property, Plant and Equipment Office Equipment Office Furniture Motor Vehicles Plant & Machinery Office Building Work In Progress Total Cost/Valuation As at 01/01/2016 1,396,895 481,652 2,216,111 331,085 1,426,925 4,836,883 10,689,551 Additions 128,376 51,075 145,787 54,505 949,690 1,329,433 As at 31/12/2016 1,525,271 532,727 2,361,898 385,590 1,426,925 5,786,573 12,018,984 Depreciation As at 01/01/2016 843,676 339,598 1,871,084 138,063 368,229 3,560,650 Charge for the period 295,286 88,774 125,418 38,277 67,923 615,678 As at 31/12/2016 1,138,962 428,372 1,996,502 176,340 436,152 4,176,328 Carrying Amount As at 01/01/2016 553,219 142,054 345,027 193,022 1,058,696 7,128,901 As at 31/12/2016 386,309 104,355 365,396 209,250 990,773 5,786,573 7,842,656 NOTES TO THE FINANCIAL STATEMENTS (Continued) 7. Intangible Non - Current Assets Cost: Balance Brought forward - - Additions 91,259 - 91,259 - Provision for Amortization Balance Brought forward - Disposal during the year - Charge for the year 22,815 22,815 - Net Amount 68,444 8. Other Current Assets Prepayments 127,574 155,434 Sundry Debtors - 5,865 127,574 161,299
8. Member: P.C. Haja Fatmata B. Koroma Meama Kajue of Mano Dasse Chiefdom, Moyamba District Member: Haja Hawa Turay, Executive Director and founder of Haikal Organization. Member: Mrs. Marie Bob Kandeh, a renowned Civil Society Activist Member: Alhaji Abassie Thomas Retired Banker 1 6 3 4 5 Chairman: Bishop Tamba A. Koroma, a highly respected Christian cleric and Bishop of the National Pentecostal Church in Sierra Member: Dr. Sheik Ibrahim Sallieu Kamara, Muslim Cleric and Lecturer MMCET. 2 Member: Madam Gertrude Taylor, Veteran Educationist and Administrator 7 Member: Donald Theo - Harding, Journalist and President, Guild of Newspaper Editors 8 1 2 3 4 5 6 7 8 MEMBERS OF ADVISORY BOARD Page 48 Page 7 STATEMENT OF CASH FLOW 2016 2015 Notes Le'000 Le'000 Operating Activities Net Cash Flow from Operating Activities 13 3,930,481 (543,886) Investing Activities Acquisition of Property Plant and Equipment 14 (1,420,692) (4,939,822) Interest received 3 8,096 15,022 Net Cash inflow/Outflow from Investing Activities (1,412,596) (4,924,800) Net Increase in Cash and Cash Equivalent 2,517,885 (5,468,686) Cash and Cash Equivalent at Beginning of Year 1,652,754 7,121,440 Cash and Cash Equivalent at Year End 8 4,170,639 1,652,754 NOTES TO THE FINANCIAL STATEMENTS 1. Summary of significant accounting policies: (a) Basis of Preparation The financial statements are prepared in accordance with International financial Reporting Standards. (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 these estimates. 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 Commission in civil proceedings in the course of its work, interest received on the Commission’s bank deposits and proceeds from disposal of assets.
5. T he fight against corruption continues unabated with the ever increasing trends of corruption in Sierra Leo- ne. In spite of the innumerable challenges, nothing daunted the resolve of management to deal with the scourge as the Commission positioned itself to lead the anti - corruption crusade. The year under review was characterized by increased number of complaints received by the Commission on corruption and other related matters. Of equal magnitude was the number of cases investigated and prosecuted. The Commission was able to secure 9 (nine) convictions in the High Court and restitutions ordered by the courts amounted to the tune of about Le141 million. We were also able to recover about Le969 million which was paid into the Consolidated Revenue Fund. The National Anti - Corruption Strategy (NACS) implementation continues to attract the attention of stakeholders on the need to strengthen the Integrity Management Committees (IMCs) in Ministries/Departments/Agencies (MDAs) as a vehicle for institutional change. It is important to underscore the fact that the downward trend in compliance to the NACS recommendations for structural reforms in preventing corruption will persist if the IMCs are not made functional and effective. Under the Pay No Bribe campaign, the Commission continues to work with its partners; mainly Coffey International, through support from DFID, Civil Society, and the Media to raise awareness and encourage the reporting of corruption experiences nationwide and facilitate MDA resolution on the issues reported by the public. It is worthy to note that the number of people who reported that they paid a bribe was 78% compared to 22% who reported that they either did not pay a bribe or met an honest official. The campaign also offers an opportunity for empirical data on corruption trends in Sierra Leo- ne and for academic research. As we progress in the fight against corruption, the need to strengthen integrity in public life through asset disclosure and verification has become key to addressing the problem of illicit wealth acquired by some public officials. Through the online declaration process supported by the European Union, we do hope to reach out to public officials abroad but the fundamental problem of the very wide scope of the declaration process also pose a challenge for its effectiveness. The Commission is working with the World Bank to resolve this through a regulation in line with Section 140 of the Anti - Corruption Act of 2008. F O R E W O R D Page 51 Page 4 NOTES TO THE FINANCIAL STATEMENTS (Continued) 5. Personnel / Staff Cost 2016 2015 Le'000 Le'000 NASSIT Employer's Contribution 1,542,822 1,469,897 Transport Allowances 1,182,984 1,179,008 Medical Allowances 1,292,680 1,299,008 Rent Allowances 3,260,210 3,246,722 Commissioners & Deputy Commissioner's Domestic Cost 40,000 48,000 Annual Leave Allowances 1,758,745 1,611,546 Disturbance/Acting Allowance 243,919 200,594 Salaries & Allowances for BO Office 958,699 1,133,428 Commissioner's & Deputy Commissioner’s Utility Cost 40,000 48,000 Basic Salaries 15,548,881 14,854,478 Terminal Benefits 5,652,218 1,602,127 31,521,158 26,692,808 NOTES TO THE FINANCIAL STATEMENTS 4. Administrative Expenses 2016 2015 Le'000 Le'000 Recruitment and Training 344,339 421,893 Local Travelling 79,564 210,008 Overseas Travelling 297,759 463,113 Professional Fees and Other Allowances 52,312 65,230 Transport, Fuel & oil 253,660 248,973 Electricity & Water Charges 250,159 227,973 Telephone & Other Communications 281,251 323,745 Printing, Publicity & Advertisement 59,824 91,692 Office Building & Equipment Maintenance 61,861 24,033 Generator Running Cost 36,326 49,196 Office Rent 319,324 284,043 Hospitality 18,628 38,057 Uniforms - 4,125 General Admin Expenses 392,687 482,326 Computer Running Cost 113,952 169,983 Licenses & Insurance 11,365 13,210 Special Operational Activities 188,700 200,528 Corruption Prevention/Systems Reform 339,972 445,612 Community Sensitization Activities 558,914 638,377 Bank Charges 196,606 224,859 National Anti - Corruption Strategy 155,952 214,630 Audit Fees 42,000 40,000 Advisory Board/ Audit Committee 311,425 189,852 Depreciation Charge 615,677 616,818 Amortization Charge 22,814 - Assets Declaration 87,283 147,807 5,092,354 5,836,083 Through our systems and processes review, a number of interventions have also been made to strengthen integrity in the work place, reduce corruption vulnerabilities and enhance service delivery. Monitoring of our recommendations for compliance is ongoing in most MDAs. With support from the World Bank, the Commission is supporting cash transfers to vulnerable people in communities under the Social Safety Net/Grievance Redress Mechanism to ensure transparency in the delivery and reduce poverty. Public awareness on corruption issues has increased tremendously over the period and additional measures have been taken to educate the public about the activities of the Commission and to enlist public support in the fight against graft. Our greatest challenge however is how to manage the ever increasing expectations of the public for ACC to deal with corruption with the limited number staff and resources at its disposal. On the international front, the Commission continues to work with the United Nations office on Drugs and Crime (UNODC) on the review of the implementation of the United Nations Convention against Corruption (UNCAC) which is a treaty signed by the Government of Sierra Leone on the 9th of December, 2003 and ratified on October 30, 2004. We also adopted the ECOWAS Protocol and acceded to the AU Convention against Corruption. We have been reviewed by Thailand and Benin under the UNCAC 1st Review Cycle. Sierra Leone and the United States have also reviewed Tanzania and Gabon. In the current 2nd Review Cycle, Sierra Lone and the United States have completed the review of Italy and making steady progress on the review of Cameroon. Luxemburg and To- go are to do likewise on the review of Sierra Leone. The reviews have indicated that in terms of the legislative framework on the fight against corruption, Sierra Leone have been largely compliant. Finally, the Commission wishes to affirm that the fight against corruption is winnable and we are ready to take on the challenge. We would like to extend our gratitude to the Government of Sierra Leone and other development partners including DFID, the World Bank, the European Union and African Development Bank for their support to our programmes. Shollay Davies Deputy Commissioner
9. IN- TRODUCTION The Anti - Corruption Act 2008, under Section 5(1c) provides that the Commissioner has the responsibility ‘to coordinate the implementation of the national anti - corruption strategy.’ This coordinating function is however delegated to the National Anti - Corruption Strategy (NACS) Secretariat under the Office of the Commissioner. Since its establishment in 2000, the Anti - Corruption Commission (ACC) has coordinated the implementation of three national anti - corruption strategies with the first been crafted in 2005. The implementation of the current National Anti - Corruption Strategy (2014 - 2018) ends in 2018. It embodies the diagnosis of corruption issues in government Ministries, Departments and Agencies with a view to addressing key corruption and structural issues within a specified timeframe. It is evident that 90% of MDAs are covered under the NACS Action Plan and Implementation Matrix with varying end of year monitoring results. Of centrality to the implementation of the Strategy is the fact that a culture of addressing corruption is gradually emerging in the pub- lic sector; much however remains to be done in deepening the culture of the fight against corruption within the framework of the NACS. UNDERSTANDING THE STRATEGY IMPLEMENTATION MECHANISM The coordination of the implementation of the Strategy revolves around the following structures: 1. The NACS Implementation Committee – this is a seven - man committee appointed by the President with a mandate to lead and oversee, from a separate and independent perspective, the implementation of the Strategy. The Committee comprises: NATIONAL ANTI - CORRUPTION COMMISSION CO - ORDINATING SECRETARIAT(NACS) 1. Members from the academia, private sector, civil society and non - governmental organizations. For the period under review the Committee undertook one quarterly review of the functions of Integrity Management Committees. 2 . Integrity Management Committees – are the structures with- in the MDAs that take the lead in the implementation of the key corruption issues in the NACS relevant to their entity. They mainly provide a supportive environment to ensure that the recommended actions in the NACS are addressed within a pre- scribed timeframe. 3. Civil Society – the role of civil society is to bring an independent opinion in the implementation of the Strategy. They conduct the annual monitoring of the NACS to assess MDAs’ rate of compliance with the implementation matrix. The last monitoring indicated that: 5% of MDAs had an ‘outstanding’ performance 21% scored a ‘highly satisfactory’ performance 28% scored ‘mostly satisfactory’ performance 22% were non - responsive. 4. The NACS Secretariat – this Secretariat exercises the coordination function of the implementation of the national anti - corruption strategy and regularly engages the key players in the NACS. It regularly informs Management of the status of the implementation and produces the annual NACS monitoring report. THE PAY NO BRIBE CAMPAIGN The implementation of the PNB is a major activity under the NACS Secretariat as the management of the program rests with the Secretariat. The PNB campaign is a Government initiative working with five government ministries, departments and agencies, namely; Education, Electricity, Health, Police and Water. The Judiciary has recently been added to the list of entities in the PNB. A SUMMARY OF ACTIVITIES During the period under review, the Secretariat undertook the under - mentioned activities: Quarterly Engagements with Integrity Management Committees – consequent upon the previous NACS monitoring report which highlighted some fundamental challenges to the functioning of the IMCs, a number of meetings and engagements were held in respect of making IMCs more effective. The first of these meetings was held in the Southern Regional Headquarter town of Bo from 10 th to 14 th July 2017, followed by meetings in the Eastern Region on the 10 th and 12 th August 2017. The meeting in the North was held between 28 th August and 5 th September 2017 followed by the Western Area meeting on 18 th December 2017. Page 8 Page 47 MR. NABILLAHI - MUSA KAMAR A DIRECTOR, NACS 1. OFFICE OF THE COMMISSIONER STATEMENT OF FINANCIAL POSITION 2016 2015 Notes Le'000 Le'000 Assets Tangible Non - current Assets Property, Plant and Equipment 6 7,842,656 7,128,901 Intangible Non - Current Assets 7 68,444 - Total Non - Current Assets 7,911,100 7,128,901 Current Assets Other Current Assets 8 127,574 161,299 Cash and Cash Equivalent 9 4,170,639 1,652,754 Total Current Assets 4,298,213 1,814,053 Total Assets 12,209,313 8,942,954 Funding and Liabilities Accumulated Fund 10 (14,282,603) (13,253,004) Long term payables 12 25,064,131 21,701,241 Other Payables 11 1,040,667 220,883 Capital Fund 15 387,118 273,834 Total Funding and Liabilities 12,209,313 8,942,954 STATEMENT OF COMPREHENSIVE INCOME 2016 2015 Notes Le'000 Le'000 Income Grant Income 2 35,211,497 32,072,555 Commission on Recovery 47,407 6,892 Transfer to Income 15 124,798 72,531 35,383,702 32,151,978 Other Income 3 10,946 16,922 Exchange Gain / (Loss) 189,265 53,538 Total Income 35,583,913 32,222,438 Expenditure Administrative Expenses 4 5,092,354 5,836,083 Personnel / Staff Cost 5 31,521,158 26,692,808 Total Expenditure 36,613,512 32,528,891 Results for the Year (1,029,599) (306,453) Balance Brought Forward (13,253,004) 9,617,277 Prior year adjustment - (22,563,828) Balance Carried Forward (14,282,603) (13,253,004) These Financial Statements were approved on..................... ................................................... Commissioner 22 nd May, 2018
3. LIST OF ACRONYNMS ACC Anti - Corruption Commission ADF Asset Declaration Form AfP Agenda for Prosperity CPI Corruption Perception Index CSMG Civil Society Monitoring Group DHMT District Health Management Team EDSA Electricity Distribution and Supply Authority FHCI Free Health Care Initiative IACD International Anti - Corruption Day IMC Integrity Management Committee MDA Ministry, Department and Agency MEST Ministry of Education Science and Technology MLGRD Ministry of Local Government and Rural Development MOHS Ministry of Health and Sanitation MoU Memorandum of Understanding NACS National Anti - Corruption Strategy NPA National Power Authority NRA National Revenue Authority OSD Operational Support Division PNB Pay No Bribe PSRU Public Sector Reform Unit SLBC Sierra Leone Broadcasting Corporation SLRTA Sierra Leone Road Transport Authority SLRTC Sierra Leone Road Transport Corporation TBA Traditional Birth Attendant TI Transparency International USL University of Sierra Leone Page 53 NOTES TO THE FINANCIAL STATEMENTS 9. Cash and Cash Equivalent 2016 2015 Le'000 Le'000 Sierra Leone Commercial Bank 01 1,685,758 611,049 Sierra Leone Commercial Bank 02 296,524 45,603 Standard Chartered Bank Leone Account 1,246 1,660 Ecobank 01 11,638 70,858 Sierra Leone Commercial Bank Bo 36,941 (135) Sierra Leone Commercial Bank Makeni 40,285 3,051 Access Bank 01 208,115 67,793 Access Bank 02 42,198 48,131 Ecobank US$ 54,909 409,574 Sierra Leone Commercial Bank 03 - US$ 12,555 25,211 Sierra Leone Commercial Bank Kenema 2,651 2,159 Access Bank 03 - US$ 2,504 39,882 Sierra Leone Commercial Bank 04 - US$ 6,972 5,464 Sierra Leone Commercial Bank - 05 36,359 45,333 Sierra Leone Commercial Bank Kono 211 2,364 Sierra Leone Commercial Bank - 06 499 499 Rokel Commercial Bank 112,653 267,613 Bank of Sierra Leone GBP 1,545,782 - Bank of Sierra Leone SLL 64,702 - Cash in Hand 8,137 6,645 4,170,639 1,652,754 10. Accumulated Fund Balance Brought forward (13,253,004) 9,617,277 Results for the year (1,029,599) (306,453) Prior Year Adjustment (22,563,828) (14,282,603) (13,253,004) NOTES TO THE FINANCIAL STATEMENTS 11. Other Payables Le'000 Le'000 Accrued Expenses 997,835 112,895 Local Tax 185 185 Sundry Creditors 27,453 25,404 PAYE 6,236 Withholding Tax 15,194 76,163 1,040,667 220,883 12. Provision for Employee Benefit Balance Brought Forward 21,701,241 - Provision for the year 5,652,218 24,135,955 Benefit paid within the year (2,289,328) (2,434,714) 25,064,131 21,701,241 13. N et Cash Flow from Operating Activities Surplus / (Deficit) for the period (1,021,734) (306,453) Prior Year Adjustment - (22,563,828) Interest received (8,096) (15,022) Depreciation Charge 615,678 616,818 Amortization Charge 22,815 - (Increase)/Decrease in Receivables 27,860 (49,194) Increase/ (Decrease) in Payables 4,293,958 21,773,793 3,930,481 (543,886) 14. Acquisition of Property, Plant and Equipment Tangible Non - Current Assets (1,329,433) (4,939,822) Intangible Non - Current Asset (91,259) - (1,420,692) (4,939,822)
17. (COURT CASES) Actions 1 Qtr 2 Qtr 3 Qtr 4 Qtr Cases Brought Forward (a) High Court 35 31 32 34 (b) Appeal Court 16 16 16 16 New Cases (a) High Court 0 2 5 1 (b) Appeal Court 0 0 0 0 Completed Cases (a) High Court 4 1 3 3 (b) Appeal Court 0 0 0 0 Total Cases in Court 47 48 50 48 Total Fines : Le 170,000,000 Restitution Ordered: 1. Le102,280,000 (One Hundred and Two Million, Two Hundred and Eighty Thousand Leones) 259 Bags of Rice Le 38,850,000 ( Thirty - Eight Million and Eight Hundred and Fifty Thousand Leones) [At the estimated value of Le150,000 (One Hundred and Fifty Thousand Leones)] per Bag RECOVERIES: Le968,988,000 (Nine Hundred and Sixty - Eight Million, Nine Hundred and Eighty - Eight Thousand Leones) Judgments Court 1 Qtr 2 Qtr 3 Qtr 4 Qtr Conviction Acquittals Conviction Acquit- tals Convic- tion Ac- quittals Conviction High Court 4 0 0 1 3 0 9 Appeal 0 0 0 0 0 0 0 Fines Court 1 Qtr 2 Qtr 3 Qtr High Court 0 Le 11m 0 0 0 0 0 0 Appeal 0 0 0 Page 16 Page 39 MR. VICTOR S. PEACOCK DIRECTOR, INTERNAL AUDIT DEPARTMENT INTRODUCTION: The Internal Audit Department (IAD) of the Anti - Corruption Commission is mandated to carry out among other functions, audits and review of operations of the Commission pursuant to Section 75(2a - j) of the Public Financial Management Act 2016. In the year under review, the Internal Audit Department completed Financial and Performance audit assignments and provided Management with information and analysis to assist in initiating improvements to operations , strengthen internal controls and further provided advice and assistance on governance issues and risk management. A U D I T C O M M I T T E E A N D W O R K P L A N DELIVERABLES - 2017 A risk - based audit plan was developed and submitted for approval to the Audit committee - charged with an oversight responsibility as enshrined in Section 76(1) &(2) of the Public Financial Management Act 2016. The Audit Committee's approval was obtained and schedule of activities in the said work plan were substantially delivered in accordance with prescribed timelines. Completed audit reports were presented quarterly to the Audit Committee for discussions and follow - up on the implementation of Internal /External audit recommendations. INTERNAL AUDIT DEPARTMENT TRAINING AND DEVELOPMENT In a bid to enhance the performance of the Internal Audit Department , two personnel proceeded on FORENSIC AUDIT TRAINING in Ghana , through the capacity building budgetary provision under the DFID/Pay No Bribe project grant to the Commission. SCHEDULE OF KEY ACTIVITIES COMPLETED IN THE FY 2017 Other routine activities undertaken in the FY 2017 also include reg- u l a r m o n i t o r i n g o f s t o r e a c t i v i t i e s , f u e l u s a g e a n d u p l i f t b y t h e Commission's vehicles , procurement verification and certification. NO. ACTIVITIES 1 Regional Offices Performance Review - 2016 2 Financial Statement Audit - 2016 3 First Quarter Financial Performance Review - 2017 4 Report Centre Performance Review - 2016 5 Intelligence and Investigations Performance Review - 2016 6 Second and Third Quarter Financial Performance Review - 2017 7 Year - End stock Take and Cash Count 2017
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