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1. Designed and Printed by The Resource Centre Unit Anti - Corruption Commission, 3 Gloucester Street, Freetown Tel: 223645 Website: www.anticorruption.sl.org

2. NOTES TO THE FINANCIAL STATEMENTS 13 Capital Fund 2015 2014 Le'000 Le'000 Balance Brought forward 81,450 - Capital Donation (Assets) Received During The Year 281,205 81,450 362,655 81,450 14. Provision for Depreciation: Balance Brought forward 16,290 Provision for Depreciation for the Year - Amount Transferred to the Income Statement 72,531 16,290 14 (88,821) (16,290) Balance carried forward 273,834 65,160 15 Contingent Liabilities Page 54 Ady Macauley Esq. Commissioner, Anti - Corruption Commission

18. RESOURCE CENTRE UNIT The HR Division oversees this unit in the daily discharge of its functions. It is basically responsible for the production of working documents and all other printing exercises undertaken by the Commission. Work in the Resource Center proved to be unique with different designs done on desktop publications. The Unit was able to design and produce reports, posters, invitations etc on time, being work assigned by different Units. It was also able to reach its deadline on jobs assigned without delay. The Unit also produced quality reports and newsletters printed by the Unit. Most publications were done on high quality glossy papers/cards. Though work seems to be challenging, yet the Unit was able to prove itself beyond expectation, due to its operation with important jobs designed, printed and collated i.e. Assets Declaration and Liabilities Forms for Commissioner ’ s Office, Annual Report and Newsletters for Public Education & External Outreach Department, Ombudsman/Immigration Reports for Systems and Processes Review Department and different work done for other Units. The Unit was also assigned with the responsibility of uploading contents on the Commission ’ s website, whilst at the same time engaged in desktop publications. It is foreseen that 2017 will be a year of difference in the Unit with new designs visualize, making the work more unique than before. TRANSPORT UNIT The Transport Unit has the key responsibility of providing safe and efficient services for the movement of staff and logistics. This Unit has done its best to give full support to the Commission as it is the pivot of Admin and Support Services. For the year under review, the Unit faced challenges due to insufficient drivers. Nonetheless, the Transport Unit was able to respond to the transportation needs of management and staff of the Commission. The Unit was mostly overwhelmed with demands for transportation services. Vehicles, motorbikes and generators were serviced at their due time. The Commission has twenty six (26) vehicles in total. seventeen (17) are in running order two (2) awaiting maintenance and seven (7) vehicles grounded and awaiting to be boarded. Please see attached list of Commission ’ s vehicles. Page 17 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

16. The year under review saw a notable increase in staff turnover comparatively. The Commission therefore needs to take positive measures towards managing its Human Resource 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 done in accordance with identified needs at the beginning of year 2016. However, due to lack of funding, the Commission could not undertake the enlisted identified training program. . The only training programs or conferences/workshops that were undertaken were those sponsored by other donor agencies. A total of 21 staff members benefited from 13 training programs and con- ference exposures: The following is the analysis of beneficiaries per department: Investigations and Intelligence 9 System and Processes Review 1 Commissioner ’ s Office 7 Human Resource/Administration 1 Finance 2 Public Education and External Outreach 1 Comparatively, the year under review saw a slight increase in the number of staff that undertook training programs overseas. Below is a graph showing a comparative analysis of overseas staff training: Figure 2: Page 15 Page 40 Below is a graphic representation of staff turnover from year 2010 to 2016 Figure 1: COMPARATIVE ANALYSIS 2010 – 2016 19 4 15 29 26 11 21 0 5 10 15 20 25 30 35 STAFF TRAINED AXIS 2010 2011 2012 2013 2014 2015 2016 Figure 5: Percentile on Assets Declaration Response to Compliance 65 35 Percentile Analysis on Assets Declaration Response to Compliance for the Period of 2016 Amount Collected Outstand ing Balance

15. STAFF STRENGTH: The Commission had total staff strength of 193 up to the close of the year 2016, 42 female mem- bers and 151 male members. ( Gender Ratio: 1:4 ). 187 permanent staff and 6 contract staff. Figure 4: STAFF STRENGTH 2010 TO 2015 Page 41 Page 14 STAFF STRENGTH 0 50 100 150 200 250 2010 2011 2012 2013 2014 2015 2016 153 169 159 195 194 2 0 3 193 STAFF STRENGTH 2 01 0 2 011 2 012 2 013 2 014 2 015 2 016 0 1 2 3 4 5 New Jobs Retired Overseas Dismissed STAFF TURNOVER ST A FF T U RNOVER Staff turnover A total of ten (10) staff separated from the Commission during the year under review; 4 (31%) resigned to take up new positions elsewhere, 4 (31%) resigned for oversees engagements, 3 (23%) retired and 2 (15%) dismissed. The figure below indicates comparative analysis of staff strength from 2010 to 2016. STATEMENT FROM DIREC TOR FUNDING FOR 2016 FINANCIAL YEAR FUNDING FROM THE GOVERNMENT OF SIERRA LEONE T he Government of Sierra Leone (GoSL) main- tains its leading position in providing funds to support the work of the Commission. During 2015 financial year, over ninety - eight (98%) of the Commission ’ s funding was provided by Government of Sierra Leone. For the period under review, Government of Sierra Leone increased the Commission ’ s financial support by 25.4 percent (Le6.39 billion) compared to 2014 financial year. FINANCIAL MANAGEMENT: The Anti - Corruption Commission (ACC) as a public body established b an act of Parliament, receive funds from the Consolidated Revenue Fund (CRF) to finance its operations. This therefore places an obligation on the Commission to be compliant with public financial management regulations and other instruments governing the use of public funds. As part of the transparency and accountability process in the use of public funds and in compliance with Section 18 (3) of the Anti - Corruption Act 2008, the Commission ’ s books of accounts are annually audited by the Auditor General. MR. SHEKU KANU DIRECTOR, FINANCE

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: Sheik Ibrahim Sallieu Kamara, Muslim Cleric and Lecturer MMCET. 2 Member: Madam Gertrude Taylor, veteran Teacher and Administrator 7 Member: Donald Theo - Harding, Journalist and President, Guild of Newspaper Editors 8 Page 48 Page 7 1 2 3 4 5 6 7 8 NOTES TO THE FINANCIAL STATEMENTS (Continued) Estimates and underlying assumptions are reviewed on an ongoing basis. Revision to accounting estimates are recognised in the period in which the estimate is revised and in any future period (s) affected. (g) Revenue (h) 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 separate items.

14. Page 42 Page 13 Graphical representation of staff mobility and recruitment - 2016 FIGURE 2 The graph below indicates the number of staff recruited per department. FIGURE 1 EMPLOYEE ORIENTATION The HR Division did not conduct a formal orientation program for the new recruits due to lack of funds. However, a brief but thorough orientation was however conducted to enable them settle in quickly and perform their duties. EXIT INTERVIEWS In addition to conducting employment interviews, the Human Resource Division also conducted exit interviews in an effort to gain information that will result in better selection and training practices, improve working conditions, enhance supervision, and in general, further public relations by having the employee leave with a positive view of the employer. The exit interview can also be used to identify possible salary and benefit deficiencies, equal employment violations and other areas of potential legal liabilities. STAFF MOBILITY The year under review saw an increase in mobility of staff from one position to another and between duty stations. This mobility resulted from the systematic approach to reassigning and redeploying 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. A total of thirty one (31) staff members were promoted to key positions, twenty (20) upgraded, five (5) transferred/recalled, three (3) redeployed and thirteen (13 separated from the Commission. Recruitment, 7 Promotion, 31 Upgradement, 20 Redployment, 3 Staff Separation, 13 Transfers/Reca ll to Post, 6 Recruitment Promotion Upgradement Redployment Staff Separation Transfers/Recall to Post FIGURE 3 From all indications as shown from the analysis above, it is evident that the Commission is making frantic efforts in moving towards a more robust strategic approach towards the management of its human resource in ensuring that staff members with good performance and potentials to take up higher positions are given opportunity; thus maintaining a balance between new blood injected into the system and maintaining existing competent and productive workforce in its strive towards achieving its goal. TABLE OF CONTENTS CONTENTS PAGE General Information 43 Report of the Commissioner 44 Report of the Independent Auditors 45 Statement of Financial Position 46 Statement of Comprehensive Income 46 Statement of Cash Flows 47 Notes to the Financial Statements 47 - 54

7. Page 49 Page 6 NOTES TO THE FINANCIAL STATEMENTS (Continued) Subsequent Costs The cost of replacing part of an item of property, plant and equipment is recognised in the carrying amount of the item if it is probable that the future economic benefit embodied within that part will flow to the Commission and its cost can be measured 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% (j) Cash and cash equivalent Cash and cash equivalent comprise of cash in hand and deposits held at call with banks. (k) Provisions and Accruals A provision is recognised if as a result of past event (s) the Commission has a present obligation (legal or constructive) that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. (l) Sundry Debtors (m) 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. (m) Sundry Creditors (n) Liabilities for trade and other amounts payable are carried at cost which is the fair value of the consideration to be paid in the future for goods received and services rendered to the Commission, whether or not billed to the commission. (n) Income Tax The Commission being a non trading entity is not subject to taxation. No tax is therefore provided for in the financial statements Ady Macauley Esq. Commissioner Mr. Shollay Davies Deputy Commissioner Mr. Sheku Kanu Director - Finance Dept, Mr. Victor S. Peacock Director, Internal Audit Department Madam Koloneh Sankoh Director, Public Education and External Outreach Department Mr. Maurice Williams Director, Systems & Processes Review Department Mr. Calvin Mantsebo Esq. Director, Prosecutions Department Mrs. Evelyn S. Kuyateh Director, Investigations and Intelligence Department Mr. Nabillahi - Musa Kamara Director - National Anti - Corruption Strategy (NACS) Mr. Desmond Johnson Director, Human Resource/ Admin Department

17. Page 39 Page 16 PROCUREMENT UNIT The Procurement Unit, under the Admin/Human Resource Department, was established under Section 19 (1) of the Public Procurement Act 2004. The mandate of the Unit is to source quotations and bids from competent suppliers, contractors and consultants so as to ensure effective service delivery for sustainable economic development. The 2016 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 2016. 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 our utmost aim of achieving 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. There were several procurement activities that were initiated and completed during the year under review, others have been initiated but no contract has been awarded whilst others have contracts signed and implementation is in progress as their completion will spill over to 2017. GOODS A framework contract was awarded to competent suppliers for the supply of the under mentioned goods: 1. Office stationery; 2. Electrical and electronics equipment; 3. ICT equipment; 4. Computer consumables; 5. Office provision and cleaning materials; and 6. Office furniture SERVICES Services carried out in 2016 FY include, but not limited, to: 1. Office fumigation; 2. Printing of IEC materials and reports; 3. Independent monitoring of the Social Safety Net (SSN) Project and the Grievance Redress Mechanism; and 4. The development of an online Asset Declaration and Management System. WORKS The Construction of the ACC Headquarters at Tower Hill is on - going. This has been the only major works component executed in 2016 though it has been rolled over to 2017 on the basis of the availability of funds. Overall, 2016 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 TECHNOLO GY (IT) UNIT - HEAD OFF ICE On a daily basis, the IT Unit supports over 20 personal computers, 50 users, 4 network servers and 50 printers. The IT Unit also supports over 12 different software systems that are used by the various departments and the Commission as a whole. The IT will continue to work on a Disaster Recovery Plan relating to technology. Over the past couple of years, the Unit has managed the technology and amicably collaborated with partners, providing security box services in order to put plans in place in case a natural disaster hits the Commission. Outside of the daily assignments, each IT staff member performs has a separate role and assignment, especially when the staff of the Commission makes various support calls. These support calls can range from a ten minute conversation on how to perform a task in Microsoft Word to a seven months long project involving creating a new database application or other systems for various departments. The IT had provided technical support to all IT required projects and endeavors, crucial amongst them includes: back - end management of the Commission ’ s official website, initiation and project monitoring of the Online Asset Declaration System, the Social Safety Network (SSN) Platforms, media hits assessment engines and technical facilitation of social network activities which promotes the public education approach of the Commission ’ s strategy in the fight against graft. Regional Offices The regional offices had not seen much of the IT Unit this past year. The cost of travel to these locations had inhibited IT activities. Several calls from staff at those locations had not been honored as a result of the prevailing austerity measures. However, on some occasions, staff members were advised to send defective equipment to HQ for repairs; and on most cases such approach had salvaged the situation. For others, especially those involving issues with the Local Area Network, a telephone instruction to solve such issues is normally initiated. Internet facility, which is one of the fastest known media to deliver files and other forms of correspondence, had been one of the constraints the regional offices had faced for quite a number of years. As a means to salvage this situation, the management had made attempts to source means from the government to ensure the service is provided via E1 lines, but yet to no avail. Effort is still been exerted by way of exploring various means by management in order to achieve connectivity in the near future. 7,000 5,748 1,252 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 Amount Distributed Amount Collected Outstand ing Balance South - Eastern Region Amount Distributed Amount Collected Outstand ing Balance Figu re 3: South - East Compliance on Assets Declaration for the Period of 2016 Amount Distributed, 54,000 Amount Collected, 35,235 Outstanding Balance, 18,765 TOTAL Amount Distri buted Amount Collected Outstanding Balance Figure 4: Total Compliance of Assets Declaration for the Period of 2016

22. OVERVIEW: T he 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 listen to radio each day. The wide access to radio demonstrates that it is a popular means of disseminating information and is indisputably economical. The public education department therefore exploits this medium for its sensitization programs. A very cordial working relationship has been cultivated with print and electronic media given their significance in the national fight against corruption. Page 21 Page 34 The project already ended on the 31 st December 2016. Nonetheless, there are still a couple of issues to be desired with the closure including uncompleted project sites, failure to meet project targets and above all systemic corruption and mismanagement of the project by very key stakeholders. Without shifting blames of casting aspersions, it is yet important to note that the ACC was not fully involved in the details of this project, especially from its inception, except monitoring payment to beneficiaries. Therefore some efforts have been made recently to unravel the mysteries around this project through some studies conducted by the GRM secretariat and report on this study will be published this year. Impact of GRM on SSN Project and Beneficiaries Overall performance of the GRM has improved with fewer complaints recorded in the last couple of payments. The recent general trends of complaints have been omission of names from the voucher, loss of identification materials (certificates and SIM packs) – which are largely administrative and are usually referred/transferred to NaCSA who have primordial responsibility to management this. This not withstanding we have made arrests and indictement for prosecution sought for most of the cases. Details of SSN corruption related cases are attached in appendix 2. In various assessments undertaken before the following impression from the beneficiaries have been compiled. i. Overall, mishaps have been largely prevented as beneficiaries confessed that this is the first time in the history of such programmes that beneficiaries got exactly all of what they are entitled to. ii. In a recently concluded beneficiary survey, over 98% of beneficiaries indicated they received complete amount due them; over 90% stated they have never been asked to make any form illegal payments either to implementing agency staff, or to community cal authorities. Again, over 75% of beneficiaries indicated good understanding of ACC and other agencies mandatory pre - payment anti - corruption sensitizations talks which has built beneficiary confidence to add their voice in community development and to resist corruption. On the contrary, just 51% of the interviewees indicated they know the ACC is primarily responsible for receiving complaints. iii. ACC has plaid a significant role in monitoring and supervision of other agencies to ensure their timely response to ‘ non - corruption ’ related or administrative complaints; and the provision of feedbacks on complaints to beneficiaries have ensured beneficiary confidence and improved complaint levels. iv. ACC ’ s involvement has made the project very transparent – complaints are handled and responded to in record time. This has giving beneficiaries relief, confidence and satisfaction. v. The cash transfer has improved household welfare – since cash resources now reach beneficiary households as planned. RADIO/TV PROGRAMMES The Commission continues to utilize radio and television as principal avenues to reach audiences with information and to solicit public participation in the discourse on the national anti - corruption campaign. As a means of consistent dissemination of information, regular slots were maintained on Radio Democracy for the Western Area, and SLBC Radio for the regions. In the year under review, 374 broadcasts were made on 16 radio stations and 20 panel discussions held on the 3 TV stations. Participation of discussants included Public Officers, civil society partners, and integrity clubs member. The general public was able to participate through phone in programs and texts. Propagation of The Pay No Bribe (PNB) message after the unveiling of the PNB Reporting Platform in September 2016 resulted in an additional 80 programs nationwide. Widespread use was also made of current affairs and flagship programs for extended outreach to diverse audiences. COMMUNITY MEETINGS Development of dynamic partnerships with local communities is a cornerstone of the ACC ’ s public education component. This scheme has yielded dividend by unearthing issues of corruption that occur in communities and effectively changing perceptions on corruption. In 2016, 106 community/town hall meetings were held at different locations across Sierra Leone. This number exceeds the target of 60 meetings set at the start of the year, despite the austerity measures which affected the financial implications of such programs. The Grievance Redress Mechanism (GRM) of the Social Safety Net project has lengthened and facilitated penetration of ACC public education staff to remote areas nev- er reached before. Community Meetings MADAM KOLONEH SANKOH DIRECTOR, PUBLIC EDUCATION AND EXTERNAL OUTREACH DEPARTMENT

23. CUSTOMISED MEETINGS Anti - corruption messages are made more effective when they are packaged with specifications that fit particular contexts. The Commission therefore customizes its awareness raising and partnership approaches. In 2016, 136 customized meetings were held with various Ministries, Departments and Agencies (MDAs) of Government; with particular emphasis on three of the pilot institutions the PNB focuses on; the SLP, Ministry of Health and Sanitation, and the Ministry of Education, Science and Technology. A key area of focus was on the integrity Management Committees (IMCs) who are tasked with addressing internal corruption issues and implementation of the National Anti - Corruption Strategy recommendations in their respective MDAs MEET THE SCHOOL/UNIVERSITY CAMPAIGNS Meet the School Campaign is an initiative aimed at senior secondary school pupils to teach them the tenet of integrity, cultivate non tolerance of corruption and galvanize them to action against corruption. Awareness raising and sensitization campaigns were held in 68 secondary schools across the country in 2016. Meet the school campaigns are conducted in schools without integrity clubs and it is envisaged that the campaign would be rolled out to primary schools in the ensu- ing year. At the tertiary level, there is Meet the University Campaign targeting college students and administrators. The three constituent campuses of the MMCET, the Limkonwing College, the Armed Forces Educational Centre and the YWCA Vocational Centre were visited. For the period under review, the ACC was able to reach more than two thousand (2000) students through this campaign. Page 22 Page 33 GRIEVANCE REDRESS AN D SOCIAL SAFETY NET (SSN) PROGRAM BACKGROUND/INTRODUCT ION The Government of Sierra Leone, with the support of the World Bank and the UN Children ’ s Fund, initiated funding for a new Social Safety Nets Programme. The objective is to establish the key building blocks of a basic na- tional safety net system and provide income support to extremely poor households in Sierra Leone. This Project, has already enrolled over 20,000 extremely poor households to receive an unconditional cash transfer of equivalent Le 250,000 quarterly. In order to ensure that resources reach the intended beneficiaries, the Project included measures to prevent corruption and to establish an independent Grievance Redress Mechanism (GRM) which is lead by the ACC. And over the years, the GRM has introduced an exceptional learning opportunity to particularly all partners of the Social Protection and Safety Net consortium. Even though community mobilization and interfacing with different layers of society and people isn ’ t entirely a new phenomenon, it has brought with it tendency to get partners very emotional and personal in the manner in which we live and work with the extreme poor. This reinforces our understanding of the extent of devastation corruption has caused the people on the fringes of society in Sierra Leone. This type of field exercise presents poverty incarnate as a precipitate of corruption, and presents a clearer reason why we must braise - up ourselves for the battle more passionately. This is about paradigm shift in the battle against poverty caused by corruption from the theoretical and city based to a practical service delivery enhancement to those who need it most – services and resources (cash) to the rural, extreme poor. The key innovation of this intervention that has made it stand out as one of the most successful in the sense that resources rich intended beneficiaries is the introduction of blend of partnerships and programs. ACC Key Activities on the Project that have been characteristic of the GRM are: Independent Monitoring This is a systems review activity that talks to implementing agents, beneficiaries, host communities and various stakeholders to get independent assessment of the project with a corruption prevention spectacle. This process also does some impact evaluation of the projects. ENGAGEMENTS WITH INTEGRITY CLUBS: The main purpose of Integrity Clubs is to help school children imbibe the basic tenets of integrity and honesty as they grow through their schools and communities. In 2016, the Department was able to resuscitate the 27 Integrity Clubs across the country and established Four (4) new clubs in the Kono District. These clubs now have functioning executives with assigned teacher coordinators. Regular meetings were held with the clubs to motivate members to commit to integrity and monitor corruption within their school campuses. They were also engaged in a quiz competition in observance of the Day of the African Child as well as a debate competition for the International Anti - Corruption Day (IACD) in the Western Area, integrity club members were involved in discussions on corruption in schools. They were also active participants in the Sierra Leone Chamber of Commerce exhibition and the Education Fair held in December 2016. COLLABORATION WITH MDAS AND PARTNERS Cash transfer programs in the Eastern Region: There was the NaCSA Rapid Ebola Social Safety Net (RESSN) program targeting 3,693 households in seven chiefdoms in the Kailahun District; and 2,593 in four chiefdoms in Kenema District Save the Children had the Food for Emergency Ebola Virus Disease (EVD) Support (FEEDS) project implemented in nine chiefdoms in Kailahun District targeting 6,845 vulnerable households indirectly affected by the EVD. Direct Process Monitoring The commission ensured that all cash delivery/ payment processes were monitored during the period to prevent corruption. Otherwise possibility of not paying the correct amount of money or the money being taken away from the beneficiaries existed. Sensitization and IEC Activities Different public education channels were utilized to improved both national and local knowledge on the project objectives and targets. These sensitization activities also helped the beneficiaries in making a better and informed choices on the use of the cash paid to them for the benefit of their households and make the future more secured. Intelligence Investigations and Prosecutions Through the various processes of monitoring some arrests have been made relating to corrupt use of the benefits and have been investigated. Where evidences for a case against suspect reach requisite threshold for prosecution the matter is sent to court like any other corruption case. Many of the cases are at various levels of investigation and prosecution in the Commission. Grievance Redress and Feedback Mechanisms In order to key start an effective District Grievance Redress Committee resolution processes, the Grievance Redress Officer at the Social Protection Secretariat and the Grievance Redress Coordinator has had rounds of meetings with committee members in all project districts. During these meetings, relevant issues necessary for GRM processes where discussed and clarified. It is agreed that the meetings continue to hold on a quarterly basis after every round of payment and the secretariat at NaCSA and ACC provided updates regularly on DGRC activities. Support to Coordination and Supervision The ACC GRM efforts have provided coordination and supervision support to implementing agencies and on behalf of the donors. Intervention of the respective ACC officers at various levels of implementation proffering necessary recommendations has made the project better today than proba- bly anticipated. The Labour Intensive Public Works The aforementioned projects are being Funded by the World Bank, UNICEF, and implemented by National Commission for Social Action (NaCSA). The Labour Intensive Public Works (LIPW) is a conditional cash transfer project for abled bodied beneficiaries who are marked daily for participation in the work and are paid Le10,000 for each day worked. The said programme was designed to provide financial support to extremely poor communities deprived of basic necessities of life.

26.  The above case was followed by another involving the same ministry in which another Store Keeper in charge of the MAFFS store at Kissy Dock Yard misappropriated Nine Hundred and Eighty (980) bags of Urea Fertilizers belonging to the said Ministry.  Another that was promptly, thoroughly investigated and arraigned in court was the case of one Journalist who impersonated as an officer of the ACC in bid to corruptly acquire monies from the Bo District Education Committee Primary School..  This Department also investigated a Store Keeper of the Electricity Generation and Transmission Company (EGTC) in Makeni and a business man for conspiring to misappropriate 10,510.00 litres of diesel belonging to the EGTC.  The Department also investigated and help with the prosecution of staff of a local NGO, The Needy Today (TNT). The TNT was contracted and bankrolled by Goal Sierra Leone to facilitate the provision of needed health care services to desperately disadvantaged groups during the Ebola Virus scourge. The total amount misappropriated was One Hundred and Ninety Two Million Leones (Le 192,000,000.00) and the matter was successfully investigated.  The Sierra Leone National Shipping Company (SLNSC was part of government agencies that came under the spotlight of the unit. Some SLNSC officials were investigated and subsequently prosecuted for Misappropriation of Public Funds.  The Investigations Unit did help the government of Sierra Leone recover huge sums of money from habitants of the Hill Side By - Pass Road on account of state funds paid to them as compensation for the proposed demolition of their houses which were supposed to be situated in a strip of land where the road was initially mapped to be constructed. It turned out that a large number of those inhabitants who had received the government compensation were not affected and as such were asked to refund the monies received.  A land mark case that was successfully investigated by the unit and charged to court has to do with a DFID funded project with Plan International as the implementing agent This project has Five components:  DFID funded project, to the tune of sum of Two Hundred and Seventy Seven Million, Eighty Thousand Leones (Le 277,080,000.00), for the decontamination of various communities in the North of the country, following the end of the Ebola outbreak. Two NGOs, Plan International and BO- YA, were entrusted with the funds. Page 25 Page 30 (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 MRS. EVELYN S. KUYAT EH DIRECTOR, INVESTIGAT IONS AND FUNCTIONS AND STRUCT URE T his Unit is seen as the hub of the Department. It cooperates with other Units and Departments of the Commission to investigate instances and allegations of corruption. It is perceived by the public as the lens through the effectiveness and efficiency of the Commission is assessed. The unit comprises the Director as the Head, Chief of Investigation (CIO) with a supervisory role; Senior Investigation Officers (SIO); Investigation Officers and Assistant Investigation Officers. It is always hoped that all alleged contravention of the Anti - Corruption 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 prosecution unit for perusal 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 and where necessary, referrals are made to the appropriate body or institution from which support/relief can be provided. Such is the case after a well constituted panel; including the Commissioner himself would have committed such investigation to an intense scrutiny. Activities undertaken in 2016 Investigations The Unit completed a total of 84 cases among which were high - profile investigations. The cases investigated includes the following:  A case involving a Store Keeper at the Ministry of Agriculture, Forestry and Food Security (MAFFS), Kambia, who misappropriated Eight Hundred and Four (804) bags of Urea Fertilizers being property of the said ministry.

21. Page 20 Page 35 vi. Reduced Domestic violence – because the public education aspect has also worked very well. In addition, the women now have a voice in beneficiary homes and are consulted instead of decisions imposed on them as was the case in the pre - SSN project days. Women are becoming economic stakeholders in the communities by a result of the project. vii. Regenerated the local and grassroots economies – businesses and local productive sectors (framers) now hopeful of a striving market for their products. viii. The research also noted increased household consumption and healthier life practices and communities ix. Improved Living Standard – children now goes to school and many now access basic health care. x. Introduced Social Accountability Consciousness through constant sensitization and community education programmes – This has had rippling effect of other community development programmes. xi. Introduced self confidence in the beneficiaries for family and communal decision making. xii. The project is now referenced as a case study for good practice for other intervening programs in cash transfer, they suitors for SSN knowledge have also periodically contacted the GRM for support. Director of SPRD addressing staff and Management of Makeni City Council during the launch DEVELOPMENT OF SERVICE CHARTERS FOR MDAS Twelve (12) institutions comprising Local Councils and Government Referral Hospitals were engaged to develop the framework of their respective charters which were then validated, framed, printed and launched. This was complemented by a popularization drive in the media nation - wide for clients who could not access the Charters at the strategic locations, to disseminate information about the services rendered and how to seek them. MONITORING AND COMPLIANCE The Department, through its Monitoring and Compliance Unit, carried out monitoring exercises on anti - corruption reforms and to ensuring that compliance with systems review recommendations. During the year under review, key monitoring exercises were conducted in the following areas: MONITORING FUEL AND TRANSPORT MANAGEMENT IN THE MINISTRY OF AGRICULTURE AND FOOD SECURITY The Monitoring and Compliance Unit of the Commission undertook monitoring exercise on fuel and vehicle management that revealed a lot of anomaly in the process. MONITORING SYSTEMS REVIEW RECOMMENDA- TIONS AT CUSTOMS AND EXCISE DEPARTMENT The Monitoring Unit also carried out a monitoring exercise on the implementation of the system review recommendations proffered by FJP, consultant firm hired by the Commission, to conduct a systems review, in conjunction with the Systems Review Unit in 2014. 37 out of 84 high risk recommendations were monitored and there have been remarkable efforts by the Customs and Excise Department, particularly in the area of the ASYCUDA systems and staff capacity in the interaction of the system. As a result of the review, some notable achievements were noticed: STRENGTHING THE ROLL - OUT OF INTERNAL AUDIT FUNCTION IN MDAS A training workshop was conducted for internal auditors and Vote Controllers in MDAS, partially to identify the problems affecting audit engagement including difficulties faced in ensuring the implementation of audit recommendations, and to find ways of strengthening audit functions in MDAs. This training resulted in the production of a pocket guide on internal audit processes for employ by internal auditors to enhance their skills and expertise.  Customs Bill 2011 has been enacted into law with fines and offences;  Valuation of database has been developed and  popularize among staff and business community;  ASYCUDA now fully effective, all modules are running; and  All tariff headings has been made available in ASYCUDA OVERT OPERATION - KINGHARMAN ROAD HOSPITAL The Kingharman Road Government Hospital is a key governmental medical center that is charged with the responsibility of dispensing and providing health care service primarily in the King Harman Road Community environs and beyond. The key role of the hospital is to provide affordable and accessible health care services for vulnerable population, and for patients in the free health care categories, (under five and maternal patients). The Monitoring and Compliance Unit of the ACC conducted a two week overt operation in the hospital; and from the findings of the operation, recommendations were made to ensure better service delivery system. CONCLUSION Though the Department had it challenges, yet it was able to large- ly implement activities slated for the year under review. Largely, the Department made various recommendations aimed at im- proving service delivery in institutions. Effective monitoring of the implementation of these recommendations will be undertaken in the year 2017.

11. 4. The use of Integrity Pacts and Pledges in pilot MDAs The NACS 2014 - 2018 identifies Anti - Corruption Tool Kits as part of a “ multi - pronged balance approach ” in the fight against corrup- tion. One of such toolkits identified was the use of Integrity pacts and pledges to promote “ good practice ” that MDAs can use to promote anti - corruption issues. Integrity Pacts and Pledges were therefore developed by the Commission and launched as part of the Open Government Partnership in promoting good governance. The NACS Secretariat held series of meetings with MDAs to ensure that there was clear understanding of the use of these documents. In addition, the Secretariat held a meeting with Pilot MDAs on the 21 April 2016, to ensure that they were already making effective and efficient use of the Integrity Pacts and Pledges. At present, pilot MDAs have commenced the use of the integrity Pacts on contracts signed with its contractors. The NACS Secretariat has taken steps to roll out Integrity Pacts and Pledges to all other MDAs covered by the strategy. This roll out process will be implemented in 2017. 5. Media engagements Throughout the year 2016, the NACS Secretariat, in collaboration with the Public Education and Outreach Department, engaged in Radio, TV and community sensitization programs on the PNB and the implementation of the NACS 2014 - 2018. Page 10 Page 45 2. Implementation Committee Activities and Engagements with IMCs The NACS 2014 - 2018 spells out the roles and responsibilities of the Implementation Committee, which is to supervise the implementation of the strategy through the NACS Secretariat. The NACS Secretariat could not coordinate the four quarterly meetings of the committee. In essence the Implementation Committee only met on the following dates: 24th May 2016, 31 st May 2016 (Presentation of the NACS Monitoring Report by CARITAS) and on the 30th November 2016. During the meetings, the Director and staff of the department were able to update members of the Committee on the day to day operations of the NACS Secretariat. The department however continued to update the Committee on progress of the department through email and telephone conversations. 3. Validation, popularization, printing and presentation of the NACS Monitoring Report Monitoring of the NACS 2014 - 2018 was carried out by CARITAS Sierra Leone between 02 - 13 November 2016 and a draft report submitted to the ACC. There was now the need for the report to be validated and discussed by all parties concerned before it was finalized. The draft document was NACS SECRETARIAT MEE TS WITH THE IMCS IN THE NACS MEETS WITH IMCS IN THE EASTERN REGI ON DIRECTOR OF NACS, MR. NABILAHI MUSA KAMA RA, MAKING A STATEMENT DURING THE VALIDATION EXERCISE PRESENTATION OF THE NACS MONITORING REPO RT BY ACC COMMISSIONER, MR. ADY MACAULEY, ESQ REPORT OF THE AUDITORS - AUDIT SERVICE SIERRA LEONE TO THE ADVISORY BOARD MEMBERS Introduction I have audited the accompanying Financial Statements of the Anti - Corruption Commission which comprise a separate statement of the financial position as at 31 st December 2015, a separate statement of comprehensive income for the year to 31 st December 2015, a statement of cash flow for the year to 31 st December 2015 and a summary of significant accounting policies and other explanatory notes as set out on pages 8 to 18. Responsibility of Management The responsibility for the prevention of fraud and error and other irregularities rests with the management of the Commission . Other responsibilities include:  designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Responsibility of the Auditor General The Financial Statements of the Commission are subject to audit by the Auditor General in accordance with section 119(2) of t he Constitution of the Republic of Sierra Leone, 1991. My responsibility is to express an opinion on these financial statements bas ed on my audit. The audit was conducted in accordance with the International Standards of Supreme Audit Institutions. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement s. The procedures selected depend on the auditor ’ s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control s relevant to the entity ’ s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity ’ s internal controls. An audit also includes evaluating the:  appropriateness of accounting policies used;  reasonableness of accounting estimates made by management;  overall presentation of the financial statements; and  adequacy of design and the effective implementation of internal controls. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Unqualified Opinion In my opinion the financial statements of the Commission give a true and fair view, in all material respects, of the financial position as at 31 st December 2015 and its financial performance for the year then ended. AUDITOR GENERAL Date

3. ACC Anti - Corruption Commission AfP Agenda for Prosperity CPI Corruption Perception Index CSMG Civil Society Monitoring Group DHMT District Health Management Team FHCI Free Health Care Initiative IACD International Anti - Corruption Day 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 OSD Operational Service Department 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 (Continued) 10. Other Payables 2015 2014 Le'000 Le'000 Accrued Expenses 112,895 166,565 Local Tax 185 185 Sundry Creditors 25,404 179,594 PAYE 6,236 - Withholding Tax 76,163 10,661 220,883 357,005 11 Net Cash Flow from Operating Activities Surplus / (Deficit) for the period (306,453) 753,461 Prior Year adjustments (22,563,828) - Interest received (15,022) (14,205) Depreciation Charge 616,818 885,011 Amortisation Charge - - (Increase)/Decrease in Receivables (49,194) (12,559) Increase/ (Decrease) in Payables 21,773,793 126,584 (543,886) 1,738,292 12. Acquisition of Property, Plant and Equipment Tangible Non Current Assets (4,939,822) (1,046,558) Disposal of Non Current Asset (**) - 1,713,146 (4,939,822) 666,588

24. RECOVERY: 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 PD 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 proffering of an indictment or taking other administrative actions. Where a matter lacks mer- it, or where the quality of the evidence does not meet the pros- ecutorial threshold, other appropriate action is recommended. 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 PROSECUTION DEPARTMENT  Inadequate number of experienced prosecutors;  Insufficient resources for 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;  There is a need for personal computers for prosecutors to allow for a more versatile approach to their work, allowing them to work during unofficial hours; The security of prosecutors should be adequately addressed;  Appropriate office accommodation for prosecutors, given the need for confidentiality and accountability, is a necessity .and  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. CONCLUSION: The primary objective of the Department is to capitalize on the identification of operational and logistic weaknesses in 2016 and ensure that during the course of 2017, the following milestones are achieved: 1. Increasing the volume of cases in court and ensuring that successful outcomes are realized within reason able times. A concerted effort to engage the Judiciary through the Office of the Commissioner is central to this outcome; 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; 2. 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; 3. 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; and 4. 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. Page 32 Catholic Relief Services (CRS) is also implementing the emergency food security project that provides unconditional cash transfers to 4,437 vulnerable households in five chiefdoms in the Kenema District. In all of these exercises the Public Education Department was actively involved in the sensitization and monitoring process, to prevent corruption and motivate beneficiaries to report any malpractice. Essentially, these platforms contributed to widening the scope of public education. IMPLEMENTATION OF THE PAY NO BRIBE CAMPAIGN The PNB is a three - year project piloted among key service delivery institutions; SLP, GUMA/SALWACO, Electricity Distribution and Supply Authority (EDSA), and the Ministries of Health and Education and the campaign targets Bombali, Kenema, Bo and the Western Area. The project provides a platform where citizens report bribery anonymously as they access services from the said institutions. The essence of the project also is to analyze trends of bribery by identifying the institution, the specific service accessed for which a bribe was solicited, the amount of the bribery requested, whether it was paid or not, and the district where it occurred. However, for successful implementation and for citizens to take ownership of the programme, the media has to be at the centre driving the campaign; to mount public awareness that stimulates public interest and compels public action against corruption. The media has a collaborative role to play to partner with Government and the ACC for the design of messages and setting the agenda for tackling bribery and petty corruption. Public discussion and dialogue on themes bordering on corruption does not only generate feedback but increase public participation that informs public action against bribery. The PNB discussion program were special phone - ins where recordings were made of the feedback from the audience. This is designed to gauge perception of the public about the PNB. A total of 37 radio programs were held in the Western Area from August to December 2016. Jingles produced in the five main local languages were aired on 98 slots on the different community radios. A number of newspaper publications was also made by the Department on activities and progress made in the implementation of the PNB. Following the first set of responses from the MDAs, publicity was provided on actions taken by the respective institution to keep the public informed. Due to the high cost of television air time, only 8 programs were aired. An eighteen - day awareness raising on the PNB campaign, and monitoring of processes and procedures also took place at the Freetown International Airport in Lungi from the 13th - 24th December, 2016 and 2nd - 8th January, 2017 with the support of the airport management and the Department of Immigration. NEWSPAPER CONTENT ANALYSIS FOR 2016 The print media is one of the traditional means of information dissemination and perception indicator in Sierra Leone. Thus, the Department had been doing daily analysis of newspaper contents on or related issues to corruption with a view to determine the lev- el and flow of knowledge about corruption, the perception of the public and the media on corruption and activities of the ACC. In the year under review, a total of 493 publications on corruption issues were recorded and analysed. Among these, 433 were favourable to the work of the Commission, 48 appeared to be ambivalent, while 12 were considered unfavourable. INTERNATIONAL ANTI - CORRUPTION DAY IACD was commemorated with a variety of activities: (i) Thanksgiving Services: Partnering with religious groups has been a norm of the Department, In the Eastern Region, Friday prayers were held at the Pendembu Central Mosque in the Upper Bambara Chiefdom and a Christian thanksgiving service at The St Michael's Catholic Church in Daru Town, Kailahun District, presided over by Rev Fr. Kemoh, The Western Area also made similar venture, (ii) School Debate/Quiz Competition : Another key activity undertaken as part of the IACD program were quiz competitions organized for selected secondary schools in Freetown, Makeni, Bo, Kenema and Kono. The aim of this activity was to increase the knowledge base of young people on corruption issues and how they can contribute to the national anti - graft fight. The winning schools were the Albert Academy for the Western Area, Ahmadiyya Muslim Secondary School for Makeni, Ahmadiyya Muslim Secondary School for Bo and Ansarul Islamic Secondary School for Kenema. (iii) Award to compliant Institutions: It has been the practice of the Commission to award deserving personalities within the country on IACD. In 2016 however, the Commission took a decision to award institutions considered most compliant with ACC policies and recommendations in a bid to encourage mainstreaming and to motivate government institutions on their responsibility and passion to support the fight against corruption. The NRA and the National Commission for Social Action (NaCSA) were identified as the most compliant institutions. Certificates were presented to heads of both institu- tions at a special award ceremony held at the ACC conference room in Freetown on the 9 th December 2016. Page 23

20. Page 36 Page 19 The Policy and Ethics Unit team conducting a risk assessment exercise in the Eastern Region 1. Developed of Anti - Corruption Policy for MDAs; 2. Provided Technical Assistance to Support : (SPRD in reviewing the legislations, procedural rules and regulations to mainstream CRS issues into the fight against corruption; 3. Revitalized and strengthened f Complaints and Disciplinary Boards in Public Institutions; 4. Supported the development of Public Service Charters in MDAs to promote effective public service delivery; and 5. Strengthened the rollout of internal audit functions within the MDAs. MAINSTREAMING ANTI - CORRUPTION POLICIES IN MDAs The Department collaborated with the Ministry of Education, Science and Technology; Ministry of Health and Sanitation; Ministry of Fisheries and Marine Resources; Ministry of Mines and Mineral Resources; Ministry of Agriculture, Forestry and Food Security to develop anti - corruption policies inorder to address corruption issues in their institutions. Anti - corruption policy handbooks were developed detailing specific and general corruption prevention issues. Accordingly, the department will replicate same in other MDAs. REVI- TALIZATION AND STRENGTHENING COMPLAINT AND DISCIPLINARY BOARDS The Office of the Ombudsman was identified as the main complaints board charged with the responsibility of addressing maladministration in the Civil Service. A comprehensive assessment on the strength and weaknesses of the operations of the Office of the Ombudsman was jointly conducted by staff of that office and the Policy and Ethics Unit of the SPRD. . A draft report containing findings and recommendations has been forwarded to the Office of the Ombudsman for validation and a final report product. . The recommendations were further discussed with in internal disciplinary boards of MDAs in order to implement the recommendations as best practices in handing complaints. REVIEW OF NATIONAL COUNCIL FOR TECHNICAL AND VOCATIONAL AWARDS (NCTVA) This exercise has commenced and an in - depth report has been concluded for ultimate presentation. This review mainly shed considerable light on the practices and procedures of the NCT- VA. REVIEW OF REPORT CENTRE FILE The Department also conducted reviews on complaints emanating from the ACC Report Centre. The Centre receives report from the public on both corruption and systemic issues. . Most of the findings on the reviews of complaints coming to the Centre bordered on mal - administration and corruption. POLICY REVIEWS The Department supported public institutions to review and develop sound policies geared towards the reduction of opportunities for corruption. It also played a leading role in the design and development of codes of ethics to enhance acceptable ethical standards in such institutions. Though challenges were faced during the year under review, the Department accomplished significant tasks from among a series of projected programmes and activities funded by the European Union (EU). The following activities were funded by EU. TECHNICAL ASSISTANCE TO SUPPORT THE DEPARTMENT IN REVIEWING LEGISLATION, PROCEDURAL RULES AND REGULATIONS TO MAINSTREAMING CRS ISSUES INTO THE FIGHT AGAINST CORRUPTION This activity was outsourced to Child Health Consul and the report produced clarified the complementarily and conflicting roles and responsibilities of various partners in the fight against corruption. This was followed by a consultative meeting with the concerned MDAs on the development and the signing of an MOU, clarifying their respective roles with regard the national campaign against corruption. ACHIEVEMENT OF THE 2016 ANNUAL PLAN A risk based audit approach was executed in the year reported. The activities slated in the plan were reasonably achieved with over 90% of planned activities completed. Performance audits were also conducted in other operational arm of the Commission, including quarterly budgetary performance, Reports/Complaints Management and Referrals, and Intelligence, Investigations and Prosecutions Department (II&P). Stated below is a schedule of Audit and Reviews completed. OPINION ON INTERNAL CONTROLS AND GOVERNANCE STRUCTURE In 2016, the Internal Audit registered significant improvements in response rate and the implementation of audit recommendations following audit assignments conducted. The outcomes of these assignments noted some risk and control weaknesses but were not sufficient enough to impair our overall assurance opinion. Owing to the above, we are also proud to report that the Governance structure, Risk Management and Internal Controls were effective and consistent with universally accepted practices. Other routine activities undertaken includes procurement verification and certification, verification of terminal benefits, review of fuel consumption and analysis for motor vehicles, motorbikes and office generators. The IAD also took the fore in collaborating with other MDAs in the "boundary delimitations" exercise conducted by the National Electoral Commission. These activities and reports stated above increase the reliance external auditors could place on the work of the IAD. KEY ACTIVITIESUNDERTAKEN IN 2016 NO. ACTIVITY DATE 1 Review of the Activities in the Provincial Offices JANUARY 2 2015 Financial Statement Audit APRIL 2016 3 2016 Quarterly Financial Reports Audit End of Every Quarter 4 Report Centre Activities Review APRIL 5 Review of the Activities of Assets and Liabilities Declaration MAY 6 Human Resource Management & Pay Roll Audit JUNE 7 Review of the Activities in the Provincial Offices JUNE 8 Review of the Activities of Intelligence, Investigations and Prosecutions (IIP) JUNE - JULY 9 Procurement Audit AUGUST 10 2016 Year - end stock take and Cash Count DECEMBER MR. VICTOR PEACOCK DIRECTOR, INTERNAL AUDIT DEPARTMENT INTRODUCTION T he Internal Audit Department (IAD) is a support arm of the ACC that derives its mandate from Section 6 of The Government Budget and Accountability Act 2005 and Section 2(k) of The Financial Management Regulation, 2007. In a bid to execute this mandate as prescribed in the aforementioned regulations, a Risk Based Audit Plan was developed in accordance with the Internal Audit Manual and approved by the Audit Committee, which consists of Non - Executive Members charged with the responsibility to providing professional advisory function to the Internal Audit Department. In the year under review, the IAD completed audit and review activities that provided management with information and analysis with a view to initiating improvements to operations, advise on governance, risk management and the adequacy and effectiveness of internal controls supporting the discharge of the Commission's mandate.

12. Page 44 Page 11 Description of experience Channels of reporting Reports by gender Reports by MDAs Reports of ‘ I Paid a Bribe ’ Reports Numbers Percentage ‘ I met an honest official ’ 625 7.84 ‘ I didn ’ t Pay a Bribe ’ 979 12.29 ‘ I Paid a Bribe ’ 6363 79.87 Total 7,967 100 Channels Number of reports Call centre 1051 PNB Mobile App. 6265 Website 495 A mix of web and center calls 156 Total 7, 967 Gender Number of reports Male 4728 Female 3239 Total 7,967 Sectors Number of reports Education 1681 Electricity 344 Health care 1763 Police 3710 Water 110 Other 359 Total 7967 Sectors Number of reports Education 1475 Health 1356 Electricity 272 Water 75 Police 2882 Others 303 Total 6363 6. Engagement with Institution Network against Corruption This was an initiative of the heads of key Anti - Corruption Agencies, namely ACC, the Central Bank, the National Commission on Privatization, NRA. The Financial Intelligence Unit and the Sierra Leone Ports Authority (SLPA) collaborate to sensitize the Private Sector as they interface with the Public Sector on the tax regimes, procurement rules, and the urgent need to curb corruption in the country. Several meetings and discussions were held between the various aforementioned institutions. It is hoped that implementation of its activities will commence in 2017. The Pay No Bribe campaign The PNB is a British funded campaign to fight bribery and petty corruption in the country. . The PNB program fits into the government ’ s policy of zero tolerance of corruption but more especially resonates with survey reports, both local and international, which indicate that the incidence of petty bribery is on the increase and affecting efficient public service delivery with a direct negative impact on trust in government. It is from this perspective that the implementation of the PNB is considered a mutually reinforcing corruption control measure with government ’ s efforts in the improvement of public service delivery. Following the launch of the PNB, the Technical Working Group and the Steering Committee were established to guide the processes and procedures that will lead to the setting up of the reporting platform comprising the call center and website. A huge amount of work has gone into the entire process beginning with the signing of a Memorandum of Understanding (MoU) with the Department for International Development (DFID), setting up of a web site, call center, developing a communication strategy, recruitment of call center staff, recruiting Civil Society Organizations, working with mobile companies and NATCOM to have toll free lines, working with IMCs of pilot MDAs, facilitating the production and distribution of Information, Education and communication materials, working with the President ’ s Presidential Delivery Team and participating in workshops, seminars and training programs on the PNB. The PNB reporting platform was officially unveiled on 26 th September 2016 for a six months pilot phase, which will last for six MDAs subject to expansion to other MDAs based on reports generated from the platform. The Pay No Bribe Reporting Centre 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 considere d necessary to form an opinion. By order of the Commission ................................ ADY MACAULEY Commissioner

27. TABULAR PRESENTATION OF CASES IN 2016 Recovery/Intervention It is normal at the Investigation Unit for recommendations to be made at the conclusion of an investigation as to what trajectory the investigator would like the case to take thereafter. Such suggestions are normally extracted from and informed by facts gathered from an evidentially guided investigation. These recommendations would range from indictments, recovery of property, or funds misappropriated, or cautioning, as the case maybe. At this point, it must be noted that the Prosecutions Department is not bound by suggestions made by investigations given the prosecutorial expertise prosecutors leveraged. Monies misappropriated are paid back as restitution to the state. Therefore, monies paid back to the state are tagged as recoveries. For cases investigated after which monies misappropriated are restituted to the deprived subjects/ institutions, they are referred to as interventions. Recovery: In the case of recovery, the Investigations Unit was able to recover a total sum of Four Hundred and Forty Sev- en Million, Sixty Nine Thousand, Three Hundred and Sixty Five Leones (Le 474,069.365.00). Interventions: In 2016, the unit was able to make remarka- ble strides in this area as exemplified in the following cases:  The Commission intervened in an alleged misappropriation of One Hundred and Twenty Two Million Leones (Le 122,000.000/00) paid by Magbash Sugar Company to some executive members of Land Owners Committee at Magbash as land owner royalty which was held by this committee.  The Commission was able to restore to the Peoples Democratic Party (PDP) in Sierra Leone the sum of Twen- ty One Million, Eight Hundred and Ninety Two (Le 21,892,000.00) being part of the sum of One Hundred and Sixty Five Million Leones (Le 165,000.000.00) donated to the party by the former president of Nigeria, Goodluck Jonathan, but which was siphoned by some members of the party. The Commission restored an amount of Fifty Nine Million Sev- en Hundred and Fifty Thousand Leones (Le 59,750,000.00) to SLM - Miacco, a mining company which had paid the said mon- ey to the National Mineral Agency (NMA) as demarcation and Licenses fee but got problems in accessing the landsite as li- cense to same had also been issued by NMA to a parallel mining company. The said amount was paid back by NMA to the said company. Page 26 Page 29  DFID constructed Health Centers in Bombali District. This contract, which was awarded to Dugba Construction, attracted an amount of One Hundred and Thirteen Million, Seven Hundred and Fifty Thousand Leones (Le 113,750,000.00);  This procurement has to do with the supply of Ninety Four Million Four Hundred (Le 94,400.000) worth Stationery and Decontamination materials by Edican Investment Enterprise to Bombali District;  The fourth relates to the SIDA project awarded to Klish Logistics involving the vehicle rental with the sum of Seventy Two Million Five Hundred Thousand Leones (Le 72,500,000.00).  The DFID RET project for decontamination activities in Bombali District. The project was awarded to CEFORD with an amount of Two Hundred and Ninety Five Million Eight Hundred Thousand Leones (Le 295,800,000.00) Many other equally important investigations were carried out with some resulting in prosecutions and whilst some have overlapped into 2017 and are still being investigated and are at various stages of completion. Collaborations Furthermore, the unit continued to carry out its daily activities such as cooperation with external security and integrity agencies like the Police, Immigration and Audit Service. The interconnectedness between the referenced government security and accountability outfits and the investigations unit has been helpful in that some cases that were investigated by the commissions were initiated by these institutions. The IID also collaborated amicably with the Public Education and External Outreach, and the Systems and Processes Review De- partments. Training In its ever yearning drive to capacitate investigators with contemporary investigative skills, the Commission, through the support of some local and international donors, benefitted from series of trainings in and out of the country.  Two officers received training in Managing Exhibits and Proceeds of Crime from the Commonwealth Africa Anti - Corruption Centre in Gaborone, Botswana.  Three officers also had training in Intelligence Practice and Management at the African Institute of Management Science, Accra, Ghana.  A senior officer received training in Economic Feasibil- ity Study and its Role in Corruption Prevention and Pub- lic Fund Preservation in Cairo, Egypt.  In the local arena, two officers from the department ben- e f i t t e d f r o m a t r a i n i n g i n I n t e r n a l A u d i t , C o n t r o l s a n d Forensic Financial Investigations organized by the West African Bankers ’ Association at the WAMA Building, ECOWAS Street, Freetown. Cases Under Investigation in 2016 175 Completed Case 84 Cases Kept in View (KIV) 8 Total Number of Cases 267 . TABULAR PRSENTATION OF THE STATUS OF CASES PROSECUTED IN 2016 PROSECUTION (Legal Opinion) Actions 1 Qtr 2 Qtr 3 Qtr 4 Qtr Opinion Brought Forward 9 8 13 10 New Opinion 0 1 0 0 Total Opinion 9 9 13 10 OPINION COMPLETED (a) Opinion Recommending Indict- ment 0 0 2 3 (b) Opinion Recommending No Case 0 0 0 0 Opinion Pending 9 9 13 7

4. Page 52 Page Commissioner ’ s Foreword .......................................................................................... 4 Statement from the Chairman Advisory Board .......................................................... 5 Executive Management Team.................................................................................................... ... ..... 6 Members of The Advisory Board ..................................................................................... 7 Office of the Commissioner ...................................................................................... 8 NACS Secretariat ................................................................................................. 8 Administration and Human Resource Department.............................................................................12 Systems and Processes Review Department .................................................................... 18 Public Education and External Outreach Department ...................................................... 21 Intelligence, Investigations and Prosecutions Department .................................................. 25 Prosecutions Department .........................................................................................28 Internal Audit Department .......................................................................................... 36 Finance Department ....................................................................................................................37 Financial Statement 2016..........................................................................................42 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8. Cash and Cash Equivalent 7. Other Current Assets 2015 2014 Le'000 Le'000 Prepayments 155,434 106,240 Sundry Debtors 5,865 5,865 161,299 112,105 Sierra Leone Commercial Bank 01 611,049 603,832 Sierra Leone Commercial Bank 02 45,603 310,710 Standard Chartered Bank Leone Account 1,660 2,075 Ecobank 01 70,858 21,358 Sierra Leone Commercial Bank Bo (135) 21,799 Sierra Leone Commercial Bank Makeni 3,051 16,557 Access Bank 01 67,793 48,799 Access Bank 02 48,131 194,626 Ecobank US$ 409,574 879,867 Sierra Leone Commercial Bank 03 - US$ 25,211 22,145 Sierra Leone Commercial Bank Kenema 2,159 20,848 First International Bank - US$ - 12 First International Bank - 01 - (83) Access Bank 03 - US$ 39,882 25,630 Sierra Leone Commercial Bank 04 - US$ 5,464 4,800 Access Bank 03 - US$ - visa card - 15,225 Sierra Leone Commercial Bank - 05 45,333 2,499,962 Sierra Leone Commercial Bank Kono 2,364 5,408 Sierra Leone Commercial Bank - 06 499 499 Rokel Commercial Bank 267,613 2,415,201 Cash in Hand 6,645 12,170 1,652,754 7,121,440 9. Accumulated Fund Balance Brought forward 9,617,277 8,863,816 Results for the year ( 306,453) 753,461 Prior year adjustment (22,563,828) - 13,253,004) 9,617,277

28. Page 27 Page 28 In the same period, the Department was capacitated with the engagement of seven new prosecutors, three of whom had worked for at least three years with the Law Officers Department of the Office of the Attorney - General and the rest of whom had little or no prosecuting experience. 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 necessary to continuously make effort to recruit sufficiently experienced prosecutors with the requisite levels of integrity and work ethics. 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 2016. 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 . Resources During the year under review, it has become increasingly clear that the resource - capacitation 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 by a substantial capacitation achieved through the provision of a minimum level of legal texts and access to online legal resources. ACTIVITIES UNDERTAKEN IN 2016 Notwithstanding the constraints faced in 2016 as highlighted, the Department has made some significant progress in creating a department that contributes significantly to the anti corruption objectives of the Commission. These include but are not limited to the following:  Prosecution of cases, in Freetown as well as in the regional centres at 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, through- out 2016, 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, respectively as a matter of course, 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 for a 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.  As part of its capacitating efforts, the Director attended a seminar organized by the UNDOC in Ghana, Accra, during the year under review. The purpose and objective of the seminar was to train and empower Prosecutors within the West African Region with the skills and knowledge to cooperate in international crime, extradi- tion of criminals and mutual legal assistance. The format of the seminar was deliberately intended to train senior officers to train officers in their respective jurisdictions. Given the fact that crime has now become largely transnational, these skills will undoubtedly prove handy in the investigation and prosecution of cases that have multi - jurisdictional impact and in which evidence gathering and sharing is essential. Current cases under active investigation by the Department of Intelligence and Investigation are testimony to the usefulness of passing on such skills and knowledge to both prosecutors and investigators.  At the initiative of the Commissioner, the Department was able to hold a very important and useful training session in court practice, etiquette and work ethics, conducted by solicitors and barristers from the United Kingdom. The short and focused training covered the seminally important aspects of the drafting and preparation of argument, legal research and the interviewing of witnesses in preparation for trial. Thankfully, the Department was grateful that the professional session facilitators provided the participants with handouts that have proved to be very useful to prosecutors in the discharge of their mandate. 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. Part of the operational objective of the Department ’ s plans for 2017 is to create a more solid and structured organogram for the Department. There is a small but critically 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 the actual liaising with the Master and Registrar ’ s Office in 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 that are of significant use to the Department and the Commission. The Department admittedly underwent and experienced considerable constraints in its work in 2015. As the end - user of the work of the Intelligence and Investigations Department, the constraints arose, largely as a result of the ripple effect of constraints faced by the later Department. In summary, the events that impacted on the work of the Department in 2016 are: (i) Ebola The number of cases that were investigated to completion in 2015 was materially reduced because full - fledged investigations could not be undertaken, effectively from 2014. Consequently not many cases were passed on to the erstwhile Prosecution Unit for indictment. The Ebola epidemic also meant that court activities could not be undertaken as the movement of people within the country was severely curtailed as one of the measures imposed in order to contain the epidemic. It is significant to note that during the period under review, only one conviction was secured. (ii) Prosecutors In 2015 the Commission as a whole was negatively affected by the departure of a substantial number of experienced personnel. The PD was particularly affected by the loss of experienced key officers, including the Director. In totally, 2015 and 2016 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 that subsequently appointed is the current Commissioner. Much as this bears testament to the caliber, work ethic and abilities of ACC pros- ecutors, it is undeniable that they took with them a wealth of experience and efficiency that will require some time to re- place. CALVIN MANTSEBO DIRECTOR OF PROSECUTIONS INTRODUCTION I n a bid to effectively investigate, gather evidence and pros- e c u t e c o r r u p t i o n o f f e n c e s , t h e A n t i - C o r r u p t i o n Commission has since established a separate Department of Prosecutions (DP), having split the Prosecutions 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 2008. Its primary function is the prosecution of all corruption cases investigated by the Anti - Corruption Commission. The Prosecution Department has secondary responsibilities, which includes, but not limited to, 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 institutions, 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 Prosecution 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 current year, 2017. In addition, the report will set out the cases undertaken and their status as at the close of 2016. STRUCTURE OF THE PROSECUTION DEPARTMENT The Prosecutions Department structure is fairly 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 general administrative matters. Immediately below the Director is the Chief Prosecutor (currently there is no substantive incumbent of this position) to whom the Prosecutors

9. INTRODUCTION S ection 5(1) of the Anti - Corruption Act (ACA) 2008 makes provision for the Commissioner of the Anti - Corruption Commission (ACC) to coordinate the implementation of the National Anti - Corruption Strategy (NACS). This function is however delegated to the National Anti - Corruption Strategy (NACS) Secretariat. The National Anti - Corruption Strategy (NACS) 2014 - 2018 was launched on the 17th June 2014 and the Commission has gone two and half years into its implementation. The NACS 2014 - 2018 is the national roadmap to the fight against corruption. It is the blue print of Sierra Leone ’ s national anti - corruption campaign. The document highlights key corruption issues in all MDAs, referred to as system weaknesses and proffers measures, workable proposed actions to cure/address the weaknesses within certain times line, albeit within the five years span of the strategy. These measures are mandatory and are clearly outlined in the matrix otherwise referred to as the NACS Implementation Action Plan 2014 - 2018. Alongside these mandatory requirements are voluntary requirements as spelt out in the NACS 2014 - 2018. MDAs are strongly encouraged to implement its provisions such as having Anti - Corruption Policies, Integrity Pacts and Pledges, Gifts Registers, Service Charters, Conflict of Interest Rules etc. SUMMARY OF ACTIVITIES FOR 2016 Suffice to state that the NACS Secretariat was inundated with so much work with respect to the PNB project that the Secretariat was not able to carry out some of its work under the NACS Secretariat ’ s annual work plan 2016. Activities undertaken by the NACS Secretariat included the following:  Strengthening of Integrity Management Committees in the Western Area and the regions;  Implementation committee activities and engagements with IMCs;  Validation, popularization, printing and presentation of the NACS Monitoring Reports;  Enforcement of the Integrity Pacts and Integrity Pledges in pilot MDAs;  Engagements with the media;  Engagement with the Institutional Network against Fraud and Corruption; and  PNB campaign.  MDAs will take place before final publication. 1. Strengthening of Integrity Management Committees in the western Area and the regions Engagement with the IMCs is a core function of the NACS. In 2016 however, the Department was mostly focused on the PNB, which reduced the number of engagements with IMCs. The Department was however able to engage IMCs in all the regions. Western Area: 22 March - 29 April 2016 Eastern Region: 05 – 11 September 2016 Northern Region: 14 - 25 August 2016 Southern Region: 17 – 22 October 2016 In all regional visited, there were cross cutting issues with all MDAs:  It was observed that the IMCs were not effective, majority of the MDAs did not have a working IMC set up;  IMCs were not having their regular quarterly meetings, also no appropriate record keeping were in place;  Lack of succession plan. Staff rotation or resignation of IMC members usually meant the end of the IMC;  During the engagements it became quite clear that the ACC should maintain constant touch with IMCs. It was therefore agreed that the Public Education staff of the regional offices should hold quarterly meetings with IMCs. It was agreed that the first of such meetings should be held in December 2016. Final date would be agreed upon and communicated with IMCs. During such meetings, files of IMCs would be reviewed. It was envisaged that such a move would enhance proper record keeping which was a major challenge in the operations of IMCs; and Page 8 Page 47 STATEMENT OF CASH FLOW 2015 2014 Notes Le'000 Le'000 Operating Activities Net Cash Flow from Operating Activities 11 (543,886) 1,738,292 Investing Activities Acquisition of Property Plant and Equipment 6 (4,939,822) 666,590 Interest received 3 15,022 14,205 Net Cash inflow/Outflow from Investing Activities (4,924,800) 680,795 Net Increase in Cash and Cash Equivalent (5,468,686) 2,419,087 Cash and Cash Equivalent at Beginning of Year 7,121,440 4,702,353 Cash and Cash Equivalent at Year End 8 1,652,754 7,121,440 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. © 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 re translation are recognised in the income and expenditure statement. (e) Provision (f) 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. 1. OFFICE OF THE COMMISSIONER MR. NABILLAHI - MUSA KAMAR A DIRECTOR, NACS

13. Page 43 Page 12 MR. DESMOND R. JOHNS ON DIRECTOR, HUMAN RESO URCE AND ADMINISTRATION DEPAR TMENT The current Human Resources staff comprising three (3) members is responsible for providing the delivery of a full service HR programs to and for the Commission ’ s existing departments and staff. Quite recently, the Resource Centre Unit comprising of three (3) staff members has been included into the Division to oversee its operations. The following are highlights of HR activities undertaken during the year 2016:  Recruitment and Selection;  New Employee Orientation;  Staff mobility (resignations, retirements, upgradement, promotions);  Performance management;  Staff training development and communication with employees;  Exit interviews;  Grievances; and  Transactional services RECRUITMENT AND SELECTION The success of recruitment is measured by the number and quality of positions filled and the time it takes to fill those positions. The division prepared job descriptions and job adverts for a total of seven (7) positions that were posted on the Commission ’ s website and selected print media. In response, a total of eight hundred and fifty six (856) applications were received and screened. Short - listings were done in line with laid down criteria for each position and selection interviews conducted. As a standard practice, the Commission usually involves outside professionals to take part in the selection interview process for fair, just and honest recruitment decisions. A total of thirty five applicants were short - listed and interviewed for the various positions. Three were successfully recruited for the PNB Project, two Administrative Assistant Officers, one Office Assistant and one Intelligence Officer. Two staff were also recruited on contract basis. Most budgeted positions for year 2015 and 2016 could not be filled as a result of the moratorium placed on recruitment by the Government of Sierra Leone. A total of seven (9) staff were recruited out of which two (2) were consultants on contract. ADMINISTRATION T he Administration and Human Resource Department is responsible for providing administrative aid to the Commission. The role of this Department is to keep all departments within the commission operating at maximum capacity. The daily function of the Commission requires time, precision and expertise. This Department performs wide range of administrative tasks that is able to provide systematic support to the different functional departments without interruption in services, thus making the organization successful. The Department keeps an effective communication channel open so everyone is informed of any new changes and how the changes may affect the Commission. The department comprises vital parts of the organization ‘ s structure, helping the Commission to manage it resources. HUMAN RESOURCE INTRODUCTION: The Human Resources Division serves the Commission by focusing efforts on its most valuable asset, its employees; through recruitment and selection, retention and maintenance of a diverse and qualified workforce. It provides direction and technical assistance, training and development, equal employment opportunities and employee/industrial relation services to the Commission to help build an employment relationship that is fulfilling. The HR Division plays a key role in helping the Commission deal with fast - changing competitive environment and the greater demand for quality employees and continues to manage its staff flexibly and effectively in response to emerging policy priorities. 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 Advisory Board Members Chairman Bishop Tamba Allieu Koroma Member Paramount Chief Haja F.B.K Meama Kajue " Mrs. Marie Bob Kandeh " Alhaji Abassie Thomas " Haja Hawa Turay " 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 First International Bank (SL) Limited Rokel Commercial Bank Limited Solicitors Law Officers Department Auditors Audit Service Sierra Leone 2 nd Floor .Lotto Building Tower Hill Freetown Sierra Leone

25. Page 24 Page 31 REGIONS RADIO PROGS. TV PROGS. COMMUNITY MEETINGS CUSTOMIZED MEETINGS MEET THE SCHOOL CAMPAIGN MEET THE \UNIVERSITY CSO UPDATES FRONT DESK ENQUIRIES West 20 South 96 1 80 44 9 0 4 280 North 54 0 36 37 39 1 0 0 East 71 0 50 35 27 0 0 8 Kono TOTAL This chart needs to be updated . Judgments Court 1 Qtr 2 Qtr 3 Qtr 4 Qtr Conviction Acquit- tals Conviction Acquittals Convic- tion Acquit- tals Conviction Acquit- tals High Court 4 0 0 1 3 0 2 1 Appeal Court 0 0 0 0 0 0 0 0 Fines Court 1 Qtr 2 Qtr 3 Qtr 4 Qtr High Court 0 Le 11m Le 30m 0 0 0 0 0 0 0 0 Appeal Court 0 0 0 0 Total Fines Le 41m

19. Page 37 Page 18 FINDINGS RECOMMENDATIONS Goods delivered by suppliers not verified by internal auditor before payments are made. Verification of goods to be done by the Internal Auditor before payments are made. Revenue collection for various services is in the hands of different individuals. All Financial Management should be under the control of the Finance Department Weak monitoring and controls in cash management. A Banking outlet to be introduced for all categories of payments. Most transactions carried out without proper supporting documents. All transactions must have supporting documents before effecting payments. No delivery note to goods supplied to the Department To demand all delivery notes for goods supplied to the Department Payment received from customers before commencing verification process for Landing Visa. Processing of Landing Visa to be completed before accepting payment from customers. Irregularities with respect to payment made and records of copies of Landing Visas issued. Clear policy on waiver process of Landing Visa to be established. Huge loss of revenue as a result of indiscriminate use of waivers Develop a clear policy on waivers The issuance of both work permit and residential permit handled by separate entities. To introduce a single processing procedures in the issuance of residential and work permits managed by the Immigration Department Cheque payments are written in the name of the C.I.O rather than the institution for the payments of naturalization All cheque payments should be written in the name of the organization No comprehensive data on Non - Citizens in the region. Regional offices should develop, maintain and regularly update records on Non - Citizens. In order to ensure transparency and accountability in the use of public funds and in compliance with Section 18 (3) of the Anti - Corruption Act 2008, the Commission ’ s books of accounts are annually audited by the Auditor General. SUMMARY OF THE FINDI NGS AND RECOMMENDATIONS: REGION AMOUNT DISTRIBUTED AMOUNT COLLECTED OUTSTANDING BALANCE Western Area 37,500 23,245 14,255 North/East Province 9,500 6,242 3,258 South/East Province 7,000 5,748 1,252 Reserved copies for new recruits 0 0 0 Total 54,000 35,235 18,765 Percentage 100% 65% 35% delays in the distribution and collection of the forms. his has been very frustrating especially the low performance of the Health Sector. Declarants are also suggesting that the declaration process be limited to just a certain cadre of public officials and also asked that Parliament reviews that part of the Act which stipulates that ALL public officials declare their assets every year. The Commission ’ s reluctance to implement penalties or sanctions as for none compliance as stated n the Act is also causing major setback for the exercise. TABLE 1.1 EXPLAINS T HE DISTRIBUTION, COLLECTION ANDOUTSTANDING ASSET DECLARATION FORMS COUNTRYWIDE ASSETS DECLARATION UNIT I n accordance with Section 119 of the ACA 2008, all Public Officials must declare their assets, income, and liabilities. The Assets Declaration Unit was accordingly set up to facilitate the actualization of assets declaration of all Public Officers across the country as specified under Section 119. For the period under review, the Unit initially requested the printing of Fifty Thousand (50,000) Asset Declaration Forms (ADFs). The number was later increased to fifty four thousand (54,000) to meet the demands of public officials, especially those in the provinces. Unlike the previous declarations, when the Unit handed over declaration forms to Human Resource Officers of MDAs for onward distribution to Public Officers, as a result of the Ebola crisis, the Unit changed the pattern this session by undertaking the distribution of the declaration forms nationwide. Staff of MDAs in the provinces, on many occasions, have argued that sometimes the forms are distributed late by their Human Resource Officers. This used to have a negative impact on our annual exercise which is highly based on a timeframe, defined in the ACA 2008, as from January 1 st to March 31 st of every year. For the period under review, the Unit was able to solve this as result of the decentralized method of distribution it adopted. The collection was simultaneously done with series of radio discussions on the significance of the exercise and outlining the penalties for failing to declare. Prior to the collection teams ’ departure dates, series of public announcements were aired out in the targeted areas to remind public officials of the various dates for collection at district levels. This significant and positive development can be attributed to many reasons including the robust sensitization and the public warnings issued by the Commissioner has been has contributed to the high compliance rate. The leadership of some institutions like the Sierra Leone Police has greatly improved public response and the compliance rate. The SLP had imposed administrative sanctions by withholding the monthly quota of rice supply for all defaulting police officers. CHALLENGES As provided by Section 119 of the ACA 2008, Public Officials declaring their assets must also get the document notarized by a Justice of the Peace (JP).The issue of the fees for the JPs is seriously hindering the declaration exercise. In some parts of the country, some JPs request up to Fifity Thousand Leones (Le: 50.000.00) for notarization of a form; a fee public officials are not ready to pay. Therefore, they have suggested that the requirement for notarization be waved off, or the Commission takes the responsibility of paying for same. The Unit has not completely abandoned using HR officers in distributing the declaration forms. As was the case, thebig challenge faced by the Unit is the uncooperative attitude of some authorities in some MDAs. The HR officers of some MDAS normally receive the forms from us for onward distribution to their staff because they better know where they deployed. But the Unit has not enjoyed their full cooperation as they have created I n the year under review, the department, in line with Section ... of the ACA 2008, which mandated the commission to undertake the examination of practices and procedures in Ministries, Departments, and Agencies (MDAs) of government, the Department conducted reviews, developed policies and undertook monitoring exercises of selected MDAs with a view to ensuring compliance with systems review and policy recommendations with the overall objective of improving Public Service Delivery Accordingly, the undermentioned activities were undertaken in 2016 to achieve the goals and aspiration of the Department. SYSTEMS REVIEWS REVIEW OF THE MINISTRY OF LANDS AND COUNTRY PLANNING The Commission, over the years, has been inundated with complaints from the public on bordering on allegations of corrupt practices perpetrated by officials of the Ministry of Lands and Country Planning. Therefore, the Commission undertook a review was conducted in this sector and the draft report, which has been validated, is awaiting final presentation. The Report covered a wide range of issues, including outmoded policies, allocation of government land, leaseholds, and breaches of procedures in the granting and acquisition of government land, procurement issues, records management, and staffing, among others. As a public body, the Commission annually prepares a three year rolling financial plan (budget) in line with the Government ’ s Medium Tern Expenditure Framework (MTEF) planning cycle. In formulating these budget estimates, the Commission applies the bottom up approach to ensure that staff at all levels participates in the budgetary process. MR. MAURICE WILLIAMS DIRECTOR, SYSTEMS AND PROCESSES REVIEW DEPARTMENT

6. At this juncture, I would like to commend the Commissioner and staff for a job well done. I urge them to continue with the good work. In keeping with its mandate, the Advisory Board has been very supportive of the Commission ’ s activities and I must say that Board Members have been very instrumental and proactive in dealing with crucial issues relating to the welfare of the Commission. Apart from its monthly meetings, it has been customary for the Board to embark on semi - annual trips to the regional offices of the Commission. During those trips, the Board is afforded the opportunity to interact with the office staff, be acquainted with the successes and challenges of the offices and to assist in bridging the gaps. The Board also had the opportunity to meet with relevant stakeholders and deliberate on issues pertaining to the eradication of corruption in Sierra Leone and to also map out the way forward. As usual, the Board embarked on such trips in May and December and the trips were very fruitful. The Board was also represented by the Chairman who accompanied the Commissioner on a four - day successful trip to Panama attending a conference on corruption, during which Commissioner Ady Macauley Esq. and myself interacted with members of counterpart Anti - Corruption organizations from oth- er countries, in an experience - sharing forum. I am pleased to state that at the end of the day, many delegates who attended the conference were greatly impressed by the presentation done by Commissioner Ady Ma- cauley and they expressed their desire to visit Sierra Leone to witness first hand best practice at work. Finally, I would like to congratulate all concerned for the successes achieved by the Commission during the year under review. I look forward to renewed total commitment to duty in the coming years. Bishop Tamba A. Koroma Chairman - Advisory Board on Corruption W e thank God Almighty for His saving grace and favor in our lives during the period under review. The year 2016 has been a very demanding but promising one for the Commission and I am pleased to note that despite all the odds, the Commission has been working assiduously to address most of the challenges it faced during the year. The Commission bade farewell to the erstwhile Commissioner, Joseph F. Kamara Esq. who is the current Attorney - General of Sierra Leone. On behalf of the Advisory Board and on my behalf, I wish him continued success in his endeavors and also God ’ s blessings and Divine direction in any position he attains. One big success that the Commission has achieved is the high level of recognition it has gained both locally and internationally. This can be attributed to total commitment, a legacy left by the erstwhile Commissioner and the zest and devotion to duty demonstrated by the newly appointed Commissioner and the staff. As a result the above - mentioned success, the general public is more than ever aware that the Anti - Corruption Commission is steadfast and firm in weeding out corruption in our beloved ‘ Mama Salone ’. Page 50 Page 5 NOTES TO THE FINANCIAL STATEMENTS (Continued) 2. Grant Income 2015 2014 Le'000 Le'000 Government of Sierra Leone 31,564,274 25,169,913 UK's Department for International Development (DfID) - World Bank (*) - (79,127) African Development Bank - 383,453 UNICEF 508,281 167,390 32,072,555 25,641,629 In 2014 financial year, the Commission returned unspent funds to the World Bank on the completion of implementation of the project activities. 3. Other Income Interest Received 15,022 14,206 Recall of Performance Bond - 713,216 Sale of Bidding Documents 1,900 300 16,922 727,722 NOTES TO THE FINANCIAL STATEMENTS (Continued) 4. Administrative Expenses 2015 2014 Le'000 Le'000 Recruitment and Training 421,893 278,449 Local Travelling 210,008 98,632 Overseas Travelling 463,113 207,775 Professional Fees and Other Allowances 65,230 10,806 Transport, Fuel & oil 248,973 268,009 Electricity & Water Charges 227,973 418,919 Telephone & Other Communications 323,745 303,287 Printing, Publicity & Advertisement 91,692 63,388 Office Building & Equipment Maintenance 24,033 69,272 Generator Running Cost 49,196 78,772 Office Rent 284,043 238,181 Hospitality 38,057 36,112 Uniforms 4,125 10,993 General Admin Expenses 482,326 461,255 Computer Running Cost 169,983 17,179 Licenses & Insurance 13,210 14,793 Special Operational Activities 200,528 93,530 Corruption Prevention/Systems Reform 445,612 82,843 Community Sensitisation Activities 638,377 490,213 Bank Charges 224,859 181,919 National Anti - Corruption Strategy 214,630 194,097 Audit Fees 40,000 40,000 Legal Expenses - - Advisory Board/ Audit Committee 189,852 124,699 Depreciation charge 616,818 885,011 Reward to Whistle Blowers/Informant - 3,000 Assets declaration 147,807 22,594 5,836,083 4,693,728 Bishop Tamba A. Koroma - Advisory Board Chairman

10.  Frequent transfers and rotation of regional staff was a major impediment to the operations of the IMCs. The recommended solution to this was proper documentation of all IMC related correspondences to encourage flow of information. Page 9 Page 46 NACS SECRETARIAT MEETS WITH THE IMC MAFANTHA CORRECTIONAL CENTRE TONKOLILI DISTRICT NACS MEETS WITH IMCS IN PUJEHUN DISTRICT NACS SECRETARIAT MEETS WITH THE IMC MAFANTHA CORRECTIONAL CENTRE TONKOLILI DISTRICT IMC DHMT MOYAMBA NACS SECRETARIAT MEETS WITH THE IMC MAFFS TONKOLILI DISTRICT NACS SECRETARIAT MEETS WITH THE IMC OF THE TONKOLILPOLICE DIVISION NACS MEETS WITH THE IMC IN THE PORT LOKO DISTRICT STATEMENT OF FINANCIAL POSITION 2015 2014 Notes Le'000 Le'000 Assets Tangible Non - current Assets Property, Plant and Equipment 6 7,128,901 2,805,897 Total Non - Current Assets 7,128,901 2,805,897 Current Assets Other Current Assets 7 161,299 112,105 Cash and Cash Equivalent 8 1,652,754 7,121,440 Total Current Assets 1,814,053 7,233,545 Total Assets 8,942,954 10,039,442 Funding and Liabilities Accumulated Fund 9 (13,253,004) 9,617,277 End of Service benefit 21,701,241 - Other Payables 10 220,883 357,005 Capital Fund 13 273,834 65,160 Total Funding and Liabilities 8,942,954 10,039,442 STATEMENT OF COMPREHENSIVE INCOME 2015 2014 Notes Le'000 Le'000 Income Grant Income 2 32,072,555 25,641,629 Commission on Recovery 6,892 72,504 Transfer to Income 13 72,531 16,290 32,151,978 25,730,423 Other Income 3 16,922 727,722 Exchange Gain / (Loss) 53,538 112,891 Total Income 32,222,438 26,571,036 Expenditure Administrative Expenses 4 5,836,083 4,693,728 Personnel / Staff Cost 5 26,692,808 21,123,847 Total Expenditure 32,528,891 25,817,575 Results for the Year (306,453) 753,461 Balance Brought Forward 9,617,277 8,863,816 Prior year adjustment (22,563,828) - Balance Carried Forward (13,253,004) 9,617,277

5. I t is my sin- cere pleasure to welcome you to the 2016 Annual Report of the Anti - Corruption Commission (ACC), one of the channels through which we account to the people of Sierra Leone. Another year has been added to Sierra Leone ’ s campaign against corruption with great achievements. For the period under review, the Commission continued with its major traditional activities, the prevention of corruption; the investigations, and prosecutions of corrupt actors. For the aforesaid period, the Commission completed the investigations of 84 cases, secured nine convictions with two acquittals; which is more than 70 percent conviction rate. The Commission made a total direct cash recovery of Le479,069,368.00 and court conviction based fines of Le214,000,000.00. Given the nature of our mandate, which is not limited to prosecutions, we equally paid sufficient attention to prevention, with Public Education and Outreach (PEOD); and the Systems and Processes Review Departments (SPRD). Accordingly, the SPRD undertook full blown systems reviews of key MDAs; the Ministry of Lands, Country Planning and the Environment, the Immigration Department; and the National Council for Technical, Vocational and other Academic Awards. Additionally, the SPRD also undertook overt interventions in various health facilities in Freetown; including the Connaught Hospital; Dental Clinic at Syke Street; King Herman Road Hospital; and the Ross Road Government Hospital. Equally, the PEOD fully engaged the public through radio/TV programs; community and customized meetings; meet the school/ university campaigns; engagement with integrity clubs; and collaborating with the press and MDAs to achieve effective public sensitization. The Pay No Bribe (PNB) campaign, one of the flagship programs of the Commission, has made tremendous gains in the past year. The PNB, which is a British funded campaign to fight bribery and petty corruption in Sierra Leone, fits into government ’ s policy of zero tolerance to corruption. The PNB reinforces government ’ s commitment to improving public service delivery nationwide across. NOTES TO THE FINANCIAL STATEMENTS (Continued) 5. Personnel / Staff Cost 2015 2014 Le'000 Le'000 NASSIT Employer's Contribution 1,469,897 1,091,232 Transport Allowances 1,179,008 995,526 Medical Allowances 1,299,008 1,069,365 Rent Allowances 3,246,722 2,814,631 Commissioners & Deputy Commissioner's Domestic Cost 48,000 40,036 Annual Leave Allowances 1,611,546 1,256,764 Disturbance/Acting Allowance 200,594 335,075 Salaries & Allowances for BO Office 1,133,428 771,836 Commissioner's & Deputy Commissioner's Utility Cost 48,000 40,036 Basic Salaries 14,854,478 12,278,760 Terminal Benefits 1,602,127 430,586 26,692,808 21,123,847 NOTES TO THE FINANCIAL STATEMENTS (Continued) 6. Property, Plant and Equipment Office Equipment Office Furniture Motor Vehicles Plant & Machinery Office Building Total Cost/Valuation As at 01/01/2015 1,194,957 394,667 1,934,90 6 324,185 1,901,014 5,749,729 Additions 201,938 86,985 281,205 6900 4362794 4,939,822 As at 31/12/2015 1,396,895 481,652 2,216,11 1 331,085 6,263,808 10,689,551 Depreciation As at 01/01/2015 538,136 261,143 1,739,31 1 104,937 300,306 2,943,833 Charge for the period 305,540 78,455 131,773 33,126 67,923 616,817 As at 31/12/2015 843,676 339,598 1,871,08 4 138,063 368,229 3,560,650 Carrying Amount As at 01/01/2015 656,821 133,524 195,595 219,248 1,600,708 2,805,896 As at 31/12/2015 553,219 142,054 345,027 193,022 5,895,579 7,128,901 Commissioner Ady Macauley Esq. Page 4 Page 51 The PNB reporting platform was officially unveiled on 26th September 2016 for a six months pilot phase, for six MDAs subject to expansion to other MDAs based on reports generated from the platform. The analysis of complaints received from the reporting platform since the project was lunched on 26 th September; to December 2016, shows that the commission received a total of 7, 585 calls. The analysis further shows that the month of November recorded the highest number of complaints from the public with 3, 142calls, followed by October with 1, 231 calls, and December, which clocked 3, 130calls; and September scored the lowest with 82 calls. Among the three key indicators measured in the project, ’ I paid a bribe, ’ ‘ I did not paid a bribe, ’ ‘ I met an honest official; ’ 6, 039 indicated that they paid a bribe, 950 indicated that they did not pay a bribe; and 596 indicated they met an honest official. The channel of reporting clearly shows the 515 hotline was used the most, followed by the specially designed ACC App, and the website was the least used. Under the National Anti - Corruption Strategy Secretariat, 2016 also saw strengthening of Integrity Management Committees of MDAs nation wide; validation, and popularization of the NACS Monitoring Reports; Enforcement of the Integrity Pacts and Integrity Pledges in pilot MDAs; Engagements with the Media; Engagement with the Institutional Network against Fraud and Corruption. In 2015, the commission received a total of 24,500 completed asset declaration forms from Public Officers. In 2016, the Commission received 35,500 completed asset declaration forms. This shows 11,000 more public officials were complaint in 2016 than in 2015, an increase of 44% in declarations of assets in Sierra Leone. To ease the declaration process and in a bid to increase compliant rate the Commission has, with the support of the European Union, developed an online declaration platform which enables public servants to submit their asset declaration forms online. See www.anti - corruptioncommission.gov.sl and follow the link. On the international platform, Sierra Leone continues to make steady progress in the rankings. In the TI index, Sierra Leone moved one step higher in the score, moving from 30 to 31 percent. In the MCC Corruption Control Index, the country moved from 36 to 52 percent, evidencing a 16 point upwards movement. For the year under review, the Commission also provided support to the World Bank funded Social Safety Net Program, in the form of Grievance Redress Mechanism, implemented by National Commission for Social Action. For 2016, the Commission ensured integrity in the payment of livelihoods to over 25.000 people across the country. With gratitude, we acknowledge the continued technical and financial support the Commission continues to enjoy from donor partners; especially the government of the United Kingdom, which provided funding for advancing the fight against corruption in Sierra Leone; and the PNB in particular, the United States of America, and the People ’ s Republic of China. The Commission is also grateful to the European Union and the African Development Bank for supporting our programs and operations, especially the provisions of grants to promote staff development and training programs. Finally, the Commission lauds the continued efforts of the Government of Sierra Leone for providing more than 93 percent for the operational budget of the Commission.


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