2. H. E President Brig. (RTD) Dr . Julius Maada Bio President of the Republic of Sierra Leone “Integrity , transparency and the fight against corruption have to be part of the culture. They have to be taught as fundamental values.”

50. ACC Kono Regional Office, 18 Sanssie Str eet, Koidu City , Kono District ACC Bo Regional Office, 10 Bo-Pujehun Drive, Kebbie T own ACC Makeni Regional Office 48 ANNUAL REPOR T 2023

6. PSSNYE - Productive Social Safety Net and Y outh Employment RMF A - Road Maintenance Fund Administration SALPOST - Sierra Leone Postal Services SAL W ACO - Sierra Leone W ater Company SLAJ - Sierra Leone Association of Journalists SLP - Sierra Leone Police SLRSA - Sierra Leone Roads Safety Authority SPU - Systems and Processes Unit SSN - Social Safety Net UNCAC - United Nations Convention Against Corruption UNODC - United Nations Of fice on Drugs and Crimes USAID - United States of America International Development W AEC - W est African Examination Council W ASSCE - W est African Senior School Certificate Examination ZCC - Zero Corruption Campaign 4 ANNUAL REPOR T 2023

8. Anti-Money Laundering and Combating of Financing of T errorism Act, 2012, and the Anti-Money Laundering and Combating of Financing of T errorism (Amendment) Act, No 3 of 2019. In 2023, the Department secured two convictions and drafted 21 legal opinions, but the case docket remained lar ge due to carried-over cases. Also, the decentralization of trials to Makeni, Bo, Kenema, and Kono was well-received by anti-corruption stakeholders, with the Judiciary demonstrating cooperation in handling criminal trials. In May/June 2023, the Commission completed the construction and moved into the Integrity House at T ower Hill in Freetown. It is a massive edifice, of ficially opened by His Excellency the President Brigadier (Rtd.) Dr . Julius Maada Bio, whose Government provided all the needed support to complete the construction work and furnishing. 6 ANNUAL REPOR T 2023

44. The graph a bove shows a slight increase in the numbe r of staf f benefiting from overseas tra ining programs in addition to those conducted locally . Considering the nature of the Commission's operations and the expertise required to accomplish tasks, much consideration must be given to building the capability of the human resource to keep a steady outstanding overall performance. During the year under review , the Department formalized the performance review process by engaging staf f on a series of refresher training. This process incorporates a Performance Matrix that is based on strategic objectives and a framework translated into a set of objectives and performance measures. It is a tool designed to measure progress in meeting objectives. These measures do not reflect all of the day-to-day operations of the Departments but rather t he strategic areas t hat focus on improvement ef forts and reinforcing the performance culture of the Commission towards better or ganizational performance and result-oriented or ganization. The system qualitatively and quantitatively helps to measure performance and improve accountability and career growth in general. It also looks at improving the behavioral interventions that focus on attitudes and behaviours that underpin performance management. This system also provides an opportunity for Heads of Units/Managers and employees to discuss and assess the accomplishment of work objectives, demonstrated competencies, and overall individual employee contribution against strategic results. The changes continue to create a culture of accountability , where both managers and supervisors continue to have performance-related conversations, feedback, and management decisions on rewards and recognition would be evidenced-based. The Commission's annual budget is prepared based on activities. For most years now the Commission has suf fered a cut down on its budget submitted. This tendency has always acted as a limiting factor to the implementation of capacity-building programs derived from annual appraisal training projections. Nonetheless, the Department will continue to foster innovative and responsive programs geared towards strengthening the capacity of its most excellent resources. It is hoped that this report has given a clear view of the activities of the Department for the year 2023. The Department will continue to pursue its strategy and the defined strategic focus areas in the years to come and retain the flexibility necessary to meet the needs of the Commission. It has not been easy to implement the Department's Annual W ork Plan amid financial constraints, and inadequate logistical availability . However , the associated problems could not deter the Department from working hard to meet its functional obligations. 12. PERFORMANCE REVIEWS 13. CONSTRAINTS 14. CONCLUSION 42 ANNUAL REPOR T 2023

5. ACRONYMS ACC - Anti-Corruption Commission ADU - Assets Declaration Unit CAACC - Commonwealth Africa Anti-Corruption Centre CDIID - Complaints, Disciplinary and Internal Investigations Department CRMC - Complaints Review and Monitoring Committee DISEC - District Security Committee EDSA - Electricity Distribution and Supply Authority FIU - Financial Intelligence Unit FY - Financial Y ear GIABA - Inter -Governmental Action Group against Money Laundering in W est Africa GoSL - Government of Sierra Leone GRM - Grievance Redress Mechanism I&I D - Investigation and Intelligence Department IACD - International Anti-Corruption Day ICASL - Institute of Chartered Accountants Sierra Leone IMCs - Integrity Management Committees INGO - International Non-Governmental Or ganisation KCC - Kenema City Council KDC - Kenema District Council MBSSE - Ministry of Basic and Senior Secondary School Education MCC - Millennium Challenge Corporation MDAs - Ministries, Departments and Agencies MMTU - Milton Mar gai T echnical University NACS - National Anti-Corruption Strategy NaCSA - National Commission for Social Action NASSIT - National Social Security and Insurance T rust NGO - Non-Governmental Or ganisation NIN - National Identification Number NMA - National Minerals Agency NPP A - National Public Procurement Authority OSIW A - Open Society Initiative for W est Africa P AC - Public Accounts Committee P A YE - Pay as Y ou Earn PEO - Public Education Of ficer PEOD - Public Education and Outreach Department PROSEC - Provincial Security Committee 3 ANNUAL REPOR T 2023

13. Stakeholder Consultation in the Southern City of Bo. 4. INTERDEP AR TMENT AL COLLABORA TION As an outcome of the last Management Retreat, the Prevention Department and NACS Secretariat agreed to and indeed developed an integrated framework for issuing scorecards to MDAs for outstanding performance. A meeting of MDAs was convened and the process of assessment was done. Regarding the functionalism of Integrity Management Committees (IMCs) in MDAs, in 2023, the Prevention Department and the Secretariat were advised to maximize the use of IMCs and broaden their scope to include addressing systems review recommendations as part of their institutional mechanisms to control corruption. In 2023, the T erms of Reference of the IMCs were reviewed with inputs from both Departments, and the proposal to reorientate the IMCs to get them to function within the new implementation framework was developed. The Afro Barometer Report, 2022 which was released in 2023, attributed progress in the fight against corruption in Sierra Leone mainly to the functionalism of IMCs and the mainstreaming of anti-corruption policies in MDAs. 1 1 ANNUAL REPOR T 2023

77. 6. CHALLENGES 1. T errible roads particularly during the rains posed a challenge in reaching certain communities. On one occasion, the PEOD could not carry out a planned community sensitization due to the road condition. 2. Almost all the IT equipment in the of fice was faulty . The of fice had to seek the service of private IT technicians to service the printers on a two-weekly basis. The only laptop attached to the Admin Of ficer was not in good condition. 3. Delay in of fice supply . A4 papers and ink have to be bought to ensure the work progresses. T oiletries were not supplied for the last two quarters of the year 2023. 4. Due to insuf ficient funds, most of the activities in the work plan were not achieved. 5. There was only one Investigation staf f attached to the of fice. 6. The Of fice lacked a Prevention Of ficer , leaving the Public Education Of ficers to act in that capacity . 75 ANNUAL REPOR T 2023

93. RECEIPTS Fr om the Development Partners Recovery of Funds fr om Corrupt Practices Other Income P A YMENT/EXPENDITURE From the Government of Sierra Leone (GoSL) During the 2023 financial year , the Government of Sierra Leone (GoSL) provided Le71,145,398 (Seventy-one million, one hundred and forty-five thousand, three hundred and ninety-eight New Leone) financial support to the Commission for personnel salaries and allowances, administrative expenses, completion and furnishing of the Commission's head of fice building (Integrity House) at T ower Hill, Freetown. This accounts for seventy-eight percent (78%) of grants received from both GoSL and development partners. Grant received from Development pa rtners (United Nations International Chil dren's Emer gency Fund and the W orld Bank) totaled Le20,001,566 (T wenty million, and one thousand, five hundred and sixty- six New Leones). Le1,573,433 from UNICEF and Le18,428,133 from the W orld Bank. This support was utilised for monitoring the implementation of the Social Safety Net (SSN) and the Productive Social Safety Net and Y outh Empowerment (PSSNYE) projects and handling the Grievance Redress Mechanism (GRM). Consistent with Section 139 of the Anti-Corruption (Amendment) Act, 2019, the Commission recovered Le3,369,690 (Three million, three hundred and sixty-nine thousand, six hundred and ninety New Leones). During the 2023 financial year , the Commission received bank interest totaling Le83,857 (Eighty-three thousand, eight hundred and fifty-seven New Leones) arising from bank interest and sale of scrap vehicles. During the year under review , the Commission paid a total sum of Le102,866,970 (One hundred and two million, eight hundred and sixty-six thousand, nine hundred and seventy New Leones) for administrative expenses, staf f salaries and allowances and capital/development expenditure including payment to the Consolidated Revenue Fund/ T reasury Single Account in respect of funds recovered from corrupt practices as summarised on the statement of receipts and payments above. These payments/expenditures were financed from grants received during the 2023 financ ial year from GoSL, development partners, funds recovered and cash and bank balances brought forward from the 2022 financial year . 91 ANNUAL REPOR T 2023

20. F i n a n c i a l S t a t e m e n t s A u d i t T o c o n f i r m t h e e f f e c t i v e n e s s o f i n t e r n a l c o n t r o l s r e l e v a n t t o t h e p r e p a r a t i o n o f t h e C o m m i s s i o n ' s F i n a n c i a l S t a t e m e n t , a n d e n s u r e t h a t i t w a s d o n e i n l i n e w i t h r e l e v a n t s t a t u t o r y r e g u l a t i o n s T o e n s u r e t h a t t h e F i n a n c i a l S t a t e m e n t s g i v e a t r u e a n d f a i r v i e w a n d o p i n i o n C o m p l e t e d R e g i o n a l P e r f o r m a n c e A u d i t T o c o n f i r m a n d p r o v i d e r e a s o n a b l e a s s u r a n c e t o t h e a u d i t c o m m i t t e e a n d m a n a g e m e n t t h a t c o n t r o l s a n d r e g u l a t i o n s g o v e r n i n g t h e o p e r a t i o n s o f t h e C o m m i s s i o n i n a l l a r e a s a r e e q u a l l y e f f e c t i v e i n t h e p r o v i n c i a l o f f i c e s a s a t H Q . T o c o n d u c t r e g i o n a l p e r f o r m a n c e a u d i t s a t l e a s t t w i c e a n n u a l l y . F o r t h e P e r i o d J a n u a r y t o D e c e m b e r 2 0 2 3 C o m p l e t e d N o m i n a t i o n a n d A p p r o v a l o f O n e A d d i t i o n a l A u d i t C o m m i t t e e M e m b e r T o s c h e d u l e q u a r t e r l y A u d i t C o m m i t t e e m e e t i n g s w i t h m e m b e r s T o r e v i e w r e s p o n s e s o n A u d i t R e p o r t s o n i s s u e s r a i s e d o n p r e v i o u s r e p o r t s a n d f o l l o w - u p o n r e c o m m e n d a t i o n s m a d e t o m a n a g e m e n t i n r e s p e c t o f p r e v i o u s A u d i t C o m m i t t e e M e e t i n g s . C o m p l e t e d R e v i e w o f C a s e R e c o n c i l i a t i o n o n I n t e l l i g e n c e a n d I n v e s t i g a t i o n s D e p a r t m e n t T o e n s u r e e f f e c t i v e n e s s a n d e f f i c i e n c y o f c a s e d i s c h a r g e r a t e i n t h e C o m m i s s i o n . T o m e e t t h e t u r n a r o u n d t i m e o f c a s e s u n d e r i n v e s t i g a t i o n C o m p l e t e d C o n d u c t W e e k l y D e p a r t m e n t R e v i e w o n A c t i v i t y R e p o r t s S u b m i t t e d T o e n s u r e t h a t t h e v a r i o u s d e p a r t m e n t a l a c t i v i t i e s a r e i n l i n e w i t h t h e s t r a t e g i c p l a n T o a d h e r e t o t h e i m p l e m e n t a t i o n o f t h e o v e r a l l s t r a t e g i c o b j e c t i v e s o f t h e A C C C o m p l e t e d 18 ANNUAL REPOR T 2023

15. 28 MDAs/Subsidiaries listed below r ecorded a 100% compliance rate. All public officials in these institutions declar ed their assets. 1 A n ti - C o rr u p ti o n C o m m is si o n 2 C iv il S er v ic e T ra in in g C o ll eg e 3 S ee d C er ti fi ca t io n A g en cy 4 P u b li c S ec to r R ef o rm U n it 5 A u d it S er v ic e S ie rr a L eo n e 6 L aw R ef o rm C o m m is si o n 7 G o v er n m en t P ri n te r D ep ar tm en t 8 S ie rr a L eo n e R o ad T ra n sp o rt C o rp o ra ti o n 9 In d ep en d en t P o li ce C o m p la in t B o ar d 1 0 N at io n al Y o u th S er v ic e 1 1 N at io n al C o m m is si o n f o r P ri v at iz at io n 1 2 N at io n al A ss et a n d G o v er n m en t P ro p er ty C o m m is si o n 1 3 M in is tr y o f P o li ti ca l an d P u b li c A f fa ir s 1 4 N at io n al M in er al A g en cy 1 5 H ea lt h E d u ca ti o n P ro g ra m 1 6 In d ep en d en t M ed ia C o m m is si o n 1 7 S ie rr a L eo n e In v es tm en t an d E x p o rt P ro m o ti o n A g en cy 1 8 D ep ar tm en t o f C o o p er at iv e 1 9 A fr ic an P ee r R ev ie w M ec h an is m 2 0 R ig h t to A cc es s In fo rm at io n C o m m is si o n 2 1 S ie rr a L eo n e N at io n al S h ip p in g C o m p an y L T D 2 2 P u b li c P ri v at e P ar tn er sh ip 2 3 C en tr al I n te ll ig en ce a n d S ec u ri ty U n it 2 4 S A L P O S T 2 5 S m al l an d M ed iu m E n te rp ri se D ev el o p m en t A g en cy 2 6 F in an ci al I n te ll ig en ce U n it 2 7 M in is tr y o f S p o rt s 2 8 R o ad M ai n te n an ce A d m in is tr at io n F u n d - R M F A 13 ANNUAL REPOR T 2023

45. ADMINISTRA TION DEP AR TMENT PROCUREMENT UNIT 1. INTRODUCTION The Administration Department has been very instrumental in providing the necessary administrative and logistical support /services to the Commission. The Department sought to ensure ef ficient resource allocation, cost-ef fectiveness, and transparency in acquiring goods, works, and services, to achieve the work programs of the Commission. Cognizant of the need to facilitate the smooth running of the Commission, the various units within the administration Department continued to perform a variety of day-to-day functions related to security , stores, vehicle fleet, dispatch, estate, administration, procurement, and deployment of technology needed. Over the years the Commission has been facing inadequate accommodation facilities. W e are pleased to report the construction of a purpose-driven headquarters of fice in Freetown thus creating an enabling environment for staf f to support them in the dischar ge of their duties. This is the third of fice structure owned by the Commission in Makeni, Kenema, and now Freetown. The building contains a canteen which serves the food needs of staf f. Notably , the Commission handed over properties at Gloucester and Lightfoot Boston Streets (which has housed the Commission for over two decades) and the Lotto Building, T ower Hill. It is worth noting that the administration department has succeeded in achieving the goals of the Commission most ef fectively and ef ficiently . This report covers activities undertaken by the Procurement Unit for the 2023 Financial Y ear . The Procurement Unit of the Commission is under the Administration Department and it was established following the provisions of Part 1 1 1 Section 19 (1) of the Public Procurement Act 2016. The mandate of the Unit is to identify procurement needs; plan all procurement activities, and source quotations and bids from suitable suppliers, contractors, and consultants to ensure ef fective service delivery for sustainable economic development. In addition to managing procurement processes the unit also maintains a cordial relationship with suppliers to develop procurement policies and supply strategies, do competitor analysis, forecast procurement trends, monitor supplier performance, and negotiate with service providers for consultancies. Public Procurement is an important government system for spending government money on the acquisition of goods, works, and services needed for public programs and projects. Procurement comprises: (i) Preparation of annual budget and estimate needs (ii) Procurement planning following budgetary allocation, and (iii) execution of activities contained in the Procurement Plan. Upholding compliance in terms of implementation of public procurement legislation, achieving ef ficiency and ef fectiveness, ensuring transparency , and improving the governance system is not only time-consuming but requires apt attention and commitment. This is what the Procurement Unit has shown by ensuring open, competitive, and complimentary processes through equality of participation. Therefore, it is our utmost aim to achieve value for money , minimize the costs to procure, ensure that legislative 43 ANNUAL REPOR T 2023

64. NOR TH EASTERN REGIONAL OFFICE-MAKENI 1. INTRODUCTION The Northern Region Of fice of the Commission also played its part in controlling and managing corruption in its operational region which covers the four districts of Bombali, T onkolili, Koinadugu, and Falaba. The of fice has worked with the public, institutions, and or ganizations within the region to achieve the Commission's vision and, in so doing, its leadership has tremendously benefited optimal cooperation from its staf f in all Units. During the period under review , all Units have been fully functional with a few changes in respect of the withdrawal of District Monitors, the redeployment of a Resident Prosecutor to service the entire northern region as well as the North-W est region and Kono District, and the resignation of one staf f from the Prevention Unit. Essentially , the report endeavours to summarize the activities of each of the units within the of fice and also prof fers recommendations to enable the of fice to run as ef fectively and ef ficiently as possible to achieve the vision of the Commission. Below is the status of staf f strength and details of vacant of fices that existed in 2023. 62 ANNUAL REPOR T 2023

94. Note: st The above statement of receipts and payments for the year ended 31 December 2023 is just a report on the Commission's finances and does not in any form replace the annual audited financial statements for the 2023 financial year . The Commission will publish the 2023 audited financial statements as required by law as and when available. 92 ANNUAL REPOR T 2023

46. and institutional risks in purchasing are minimized, and enhance an equitable platform for competition, that we have been able to achieve huge success. The Pr ocur ement Unit performs the following functions during the period under r eview . 1. Received procurement requests from originating of ficers and checked that the proposed procurements were within the approved procurement plan and that budgeted funds were available before the commencement of procurement proceedings. 2. Procured Goods, W orks, and Services on behalf of the Commission and in line with the NPP A legal framework. 3. Sourced invoices, quotations, and bids for the supply of various goods, works, and services for the Commission. 4. Liaise with staf f of other Departments and Units to plan and coordinate procurement-related activities and budgetary reviews. 5. Attended procurement-related workshops and seminars on behalf of the Commission and reported accordingly . 6. Participated in Procurement Committee meetings and provided a written report to each meeting. Additionally , the Unit participated either directly or indirectly in every evaluation process. 7. Prepared and submitted quarterly reports for the attention of the Commissioner and NPP A 8. Prepared and submitted quarterly procurement reports to the National Public Procurement Authority (NPP A) and also the Commission's Updated database of suppliers. 9. Developed the Commissions Database of Suppliers as a way of identifying competent and registered suppliers who can supply various goods and services. 10. Represented the Procurement Unit in the Board of Survey for the disposal of unserviceable items and V ehicles. 1 1. Ensured safe records keeping especially bidding documents, suppliers Bid Securities, and Performance Bonds. 12. Fostered a healthy supplier and purchaser relationship to ensure the timely delivery of goods and the right quality . 13. W orked closely with the Internal Audit Department to verify goods delivered to the Commission and the corresponding procurement proceedings. 14. Prepared procurement documents and provided support to Auditors (Internal and External) to carry out a complete assessment of procurement activities carried out during the period under review . 15. W orked with the Finance Department to facilitate payments and collection of cheques. 16. Prepared Contract Documents and Purchase Orders in line with award decisions 17. Participated in negotiations with service providers with the permission of the Procurement Committee. 18. Prepare and issue bidders debriefing letters and notification of contract awards. 19. Provided any information as required by management for either review or for internal and external audit proposes. 20. Monitor Supplier performance and compliance with business protocols and undertake competitor analysis. 21. Build sound supplier relationships for ef fective and timely delivery of goods, works, and services procured. 44 ANNUAL REPOR T 2023

19. 5. SUMMAR Y OF AUDIT ASSIGNMENTS 6. INTERNAL AUDIT MANUAL The audit coverage in the plan agreed with Management and the Audit Committee was deliberately focused on strategic and high-risk operational areas. The outcomes of those audits and reviews highlighted control weaknesses that may impact the overall assurance opinion. However , the issue raised in those areas reviewed did not significantly impair the internal control system as a whole, its remedial actions were developed in line with audit recommendations and applied by Management to address those control weaknesses highlighted. In 2023, a comprehensive Financial Budget Proposal for the review of the Internal Audit Manual, which serves as a guide in administering the Internal Audit function was approved and the work plan has an achievement rate of over 90%. Summary of Activities Undertaken in the Period under Review A C T I V I T I E S U N D E R T A K E N A U D I T O B J E C T I V E S T A R G E T S T A T U S A S A T D E C . 2 0 2 3 T h e 2 0 2 2 Y e a r - E n d S t o c k T a k e & V a l u a t i o n T o d e t e r m i n e a n d c o m m u n i c a t e t h e q u a n t i t y a n d m o n e t a r y v a l u e o f i n v e n t o r y h e l d i n s t o r e s b y t h e C o m m i s s i o n a s o f 3 1 s t D e c e m b e r 2 0 2 2 . T o p e r f o r m 1 0 0 % i n v e n t o r y c o u n t s a n d v a l u a t i o n a t H Q a n d a l l t h e R e g i o n a l O f f i c e s C o m p l e t e d 2 0 2 2 Y e a r - E n d C a s h C o u n t T o c o n f i r m t h e a g r e e m e n t b e t w e e n t h e C a s h b o o k a n d c a s h i n h a n d . T o D e t e r m i n e t h e a m o u n t o f c a s h i n h a n d a s o f t h e l a s t w o r k i n g d a y o f 2 0 2 2 T o p e r f o r m 1 0 0 % c a s h c o u n t s a t b o t h H e a d q u a r t e r s a n d t h e R e g i o n a l O f f i c e s . C o m p l e t e d R e g i o n a l O f f i c e F o l l o w - U p T o c o n f i r m t h a t r e c o m m e n d a t i o n s m a d e o n t h e s a i d a u d i t r e v i e w s i n t h e f i r s t a n d s e c o n d q u a r t e r s o f 2 0 2 2 h a v e b e e n f u l l y i m p l e m e n t e d . T o e n s u r e t h a t r e s p o n s e s c o n c e r n i n g r e g i o n a l P e r f o r m a n c e A u d i t s a r e a d e q u a t e C o m p l e t e d A u d i t C o m m i t t e e M e e t i n g s T o a d d v a l u e t o t h e F i n a n c i a l R e p o r t i n g s y s t e m s a n d a d v i s e o n a u d i t - r e l a t e d i s s u e s T o h o l d a t l e a s t f o u r a u d i t c o m m i t t e e m e e t i n g s a n n u a l l y . P a r t l y C o m p l e t e d 17 ANNUAL REPOR T 2023

4. T ABLE OF CONTENTS EXECUTIVE MANAGEMENT ....................................................................................................................... 1 ACRONYMS.....................................................................................................................................................3 FOREW ARD......................................................................................................................................................5 OFFICE OF THE COMMISSIONER................................................................................................................7 NA TIONAL ANTI-CORRUPTION STRA TEGY COORDINA TING SECRET ARIA T ...................................7 ASSETS DECLARA TION UNIT ....................................................................................................................12 REPOR T CENTER UNIT ................................................................................................................................15 INTERNAL AUDIT DEP AR TMENT ..............................................................................................................16 INTELLIGENCE AND INVESTIGA TIONS (I&I) DEP AR TMENT ..............................................................20 INTELLIGENCE UNIT ...................................................................................................................................20 INVESTIGA TION UNIT .................................................................................................................................21 PROSECUTIONS DEP AR TMENT .................................................................................................................24 PREVENTION DEP AR TMENT ......................................................................................................................28 PUBLIC EDUCA TION AND EXTERNAL OUTREACH DEP AR TMENT ...................................................33 HUMAN RESOURCE DEP AR TMENT ..........................................................................................................37 ADMINISTRA TION DEP AR TMENT .............................................................................................................43 PROCUREMENT UNIT ..................................................................................................................................43 EST A TE UNIT ..................................................................................................................................................46 INFORMA TION TECHNOLOGY (IT) UNIT .................................................................................................49 TRANSPOR T UNIT .........................................................................................................................................49 SOUTHERN REGIONAL OFFICE.................................................................................................................56 NOR TH EASTERN REGIONAL OFFICE.....................................................................................................62 NOR TH WESTERN REGIONAL OFFICE.....................................................................................................65 EASTERN REGIONAL OFFICE....................................................................................................................68 KONO REGIONAL OFFICE..........................................................................................................................72 FINANCE DEP AR TMENT ..............................................................................................................................76 ANNUAL REPOR T 2023 2

60. Instances of corruption brought to the notice of the Commission by either way of complaint or otherwise undertook the following programs as shown below in the case log. For the period under review , one travel proposal was developed and approved which was expedited. 14 cases Proactive cases – 6 High Profile cases – 8 T otal No. of cases recorded from January –December 2023 Cases referred for investigation by HQ. - 1 1 Cases referred to MDAs by CRC - 7 Cases under investigation - 1 Cases referred for KIV - 1 Cases recommended for closure - 1 Cases sent to Headquarters for vetting - 4 Cases not yet sent to headquarters - 2 Cases recommended for civil case - 2 Inquiries to be conducted by I&I Bo - 1 The issue of funding for trips to Districts within the Region poses a serious challenge for the investigations hinging on complaints of corruption in those Districts. Several cases from Districts like Bonthe Pujehun and Moyamba needed prompt response but this was hindered by lack of funds. W e have submitted a T ravel Proposal to Head Of fice for approval which if approved will be helpful in this regard. Below also are some of the high-profile cases that we have prioritized in respect of which a travel proposal was developed and submitted for approval. The Intelligence and Investigation Unit of the Southern Regional of fice 4.1 CASES COMPLETED IN 2023 YEARL Y REPOR TS RECORDED FROM JANUAR Y - DECEMBER, 2023 4.2 OTHER ISSUES The issue of working tools remains a challenge. The only laptop in the Unit is without a battery and the Desktop also is challenged with threats of viruses which cause it to go of f without any notification, resulting in the loss of documents or reports stored in it. The availability of internet services to aid the easy flow of documents and correspondences remains a challenge making it dif ficult to send reports or documents through email that should aid information flow from The Directorate at the Head of fice to the regional Unit. 4.3 RECOVER Y No recoveries were made. 4.4 CHALLENGES 58 ANNUAL REPOR T 2023

16. 3. THE ASSETS DECLARA TION POR T AL In 2023, the Commission discontinued using hard copy declaration of Assets. Therefore, all Public Of ficials who defaulted in 2022 were instructed to complete their declarations online at or . It was therefore imperative that the Asset declaration portal was fully functional ahead of the 2024 declaration year . The services of an IT Consultant were therefore solicited to make some improvements and changes to the platform. The major ones are; · Introduction of National Identification Number (NIN) as the primary identification character to replace NASSIT and employee PIN code due to its advantage in terms of its wider scope in transactional collaboration including investigations. · P ASSWORDS; The Platform now allows users to create individual personal pass words as against the default password which used to pose a serious challenge of easy recollection. Users can now create personal passwords for ease of remembrance. www .anticorruption.gov .sl https://assets.anticorrution.gov .sl 14 ANNUAL REPOR T 2023

17. REPOR T CENTER UNIT 1. INTRODUCTION The Report Center Unit is under the of fice of the Commissioner and the direct supervision of the Deputy Commissioner and is responsible for the receipt of corruption-related complaints from the general public. It facilitates periodic meetings of the Complaints Review and Monitoring Committee (CRMC) to examine and deliberate on reported complaints and foster recommendations for appropriate action(s). Through this Unit, the public is made to file complaints either through phone calls, e-mails, or walk into ACC of fices. Sometimes corruption issues are also captured in newspaper publications. All reported complaints received from the public are documented with unique data numbers for ease of reference. A bulk of complaints received in 2023 are mainly through phone calls, the Commission's toll-free lines of 077-985985, 077-986986, and 515. The latter , whose functionality was disturbed due to the transfer to Integrity House is specifically reserved for the Social Safety Net (SSN) Project now PSSNYE; for which ACC plays a monitoring role. In 2023, 309 corruption-related complaints were received by the Commission throughout the country . The table and graph below provide a graphic profile of the sources of the complaints received in 2023, with the W estern Area (Urban and Rural regions) accounting for the highest. Graphical pr esentation of complaints according to r egions R E G I O N N O . O F C O M P L A I N T S P E R C E N T A G E S S o u t h e r n 2 1 7 % E a s t e r n 2 9 9 % N o r t h e r n 2 1 7 % N o r t h - W e s t e r n 3 0 1 0 % W e s t e r n A r e a ( U r b a n a n d R u r a l ) 2 0 8 6 7 % T o t a l 3 0 9 1 0 0 % 15 ANNUAL REPOR T 2023

81. REPOR T OF THE COMMISSIONER ST A TEMENT OF THE COMMISSIONER'S RESPONSIBILITIES Operating Results Auditors The Anti-Corruption Act 2008, and the Public Financial Management Act 2018, require the Commission to prepare Financial Statements for each financial year which should show a true and fair view of the state of af fairs of the Commission and its performance for the period. In preparing these Financial Statements, the commissioners are required to: - select suitable accounting policies and apply them consistently; - make judgments 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 comply 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 The results and activities are set out in the attached Financial Statements. The 1991 Constitution of Sierra Leone and the Anti-Corruption Commission Act 2008 confer 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 judgment and estimates as required. The Financial Statements have been audited by the Auditor General as required by the 1991 Constitution and the Anti-Corruption Act 2008, she has expressed her opinion on the truth and fairness of the Financial Statements. The audit included a review of the systems of Internal Control and tests of transactions to the extent considered necessary to form an opinion. By order of the Commission ............................. Mr . Francis Ben Kaifala Commissioner 79 ANNUAL REPOR T 2023

22. INTELLIGENCE AND INVESTIGA TIONS (I&I) DEP AR TMENT 1. INTRODUCTION 2. INTELLIGENCE UNIT The Anti-Corruption Commission has an Intelligence and Investigations Department, comprising two units distinguished by unique characteristics that often overlap and intertwine. The design of this Department aligns with the legal requirements outlined in Section 7(1)b & c of the Anti- Corruption Act of 2008 as amended, demonstrating its commitment to combating corruption through intelligence and investigation. By adhering to the statutory mandates outlined in the Act, this Department plays a crucial role in upholding the rule of law and holding accountable those who engage in corrupt practices. Its ef forts are essential in promoting transparency , accountability , and integrity within the public sector . Below is a r epr esentation of the Department as a whole This Unit is primarily responsible for the gathering of intelligence which encompasses a wide range of activities aimed at collecting, analyzing, and processing high-quality information for investigation purposes. Additionally , the work of the intelligence unit also involves providing information on financially exposed persons and institutions that are prone to corruption. Activities Undertaken in 2023 include; a. Intelligence gathering b. Intelligence analysis and processing c. Probity Checks d. T ask Assignments e. Joint operations with the Investigation Unit f. Joint operations with External Intelligence/Law enforcement agencies g. Standard covert and sting operations 20 ANNUAL REPOR T 2023

26. PROSECUTIONS DEP AR TMENT 1. INTRODUCTION 2. ACTIVITIES UNDER T AKEN IN 2023 In 2016, the Anti-Corruption Commission split the Prosecution Unit from the Intelligence, Investigations, and Prosecutions Department to create a separate Department of Prosecutions. This was done to enhance the commission's ability to investigate, gather evidence, and prosecute corruption of fenses ef fectively . The Prosecution Department is empowered by Section 7 (1) (d) and Section 89 of the Anti-Corruption Act No.12 of 2008, as amended by ACA No. 9 of 2019, to carry out its prosecutorial duties. This Department's primary function is to prosecute corruption cases investigated by the Anti-Corruption Commission. It also provides legal guidance, advises the Commission and the Commissioner , liaises with other law enforcement agencies, conducts research, and represents the Commission in national conferences and seminars. Also, the mandate of the Prosecutions Department was extended to include economic and corruption of fenses under the Anti-Money Laundering and Combating of Financing of T errorism Act, 2012 as amended by the Anti- Money Laundering and Combating of Financing of T errorism (Amendment) Act, No 3 of 2019). In terms of Section 71 (1) of the aforementioned Act, the Commission has the jurisdiction to investigate and prosecute cases related to money laundering and financing of terrorism of fenses. In 2023, the Prosecutions Department's work output increased, but a low conviction rate was observed due to pending judgments. They secured two convictions and drafted 21 legal opinions. However , the case docket remained lar ge due to many carried-over cases. The decentralization of the trials to the provinces, at Makeni, Bo, Kenema, and Kono was well received by all anti-corruption stakeholders, including the general public. Justice has not only been done but has increasingly been seen to be done. It is noteworthy that great cooperation has been made by the Judiciary in ensuring that criminal trials brought by ACC are expeditiously handled. Notwithstanding any of the constraints faced in 2023, the Department made some significant progress in creating a department that contributes significantly to the corruption-fighting objectives of the Commission. These include but are not limited to the following: ß Prosecution of cases in Freetown as well as in the regional centers at Makeni, Port Loko, Bo, Kenema, and Kono. The decentralization of prosecution activities has called for greater operational cooperation between the Commission and the Judiciary . More importantly , it helped fulfill 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, as well as the National Anti-Corruption Strategy . ß The drafting of legal opinions to assist the Intelligence and Investigations Department in its work. The objective has been to facilitate properly investigated cases and focus the activities of investigators on areas of investigation that add value to cases eventually brought up for prosecution. In this manner , throughout 2023, the cases that have been indicted bear testimony to the level of cooperation between the two Departments. 24 ANNUAL REPOR T 2023

47. 2. GOODS 3. SER VICES 4. WORKS Most procurement activities for goods were done through the award of framework contracts for commonly used items to competent suppliers for the supply of the under -mentioned goods: NOTE: NCB - National Competitive Bidding Services carried out in 2023 FY included but not limited to: 1. Maintenance of Of fice V ehicle 2. Building and Equipment Maintenance 3. Catering and canteen services The flagship project of the Commission has been the construction of its headquarters at T ower Hill. The project which started in 2015 was completed in May 2023. The Commission can now boast of a state-of-the-art Headquarters with ultra-modern facilities. The new headquarters was commissioned on the 5th of June 2023 by His Excellency the Brig. Julius Maada Bio. Currently , all Departments of the Commission have been housed under a single building with a conducive working environment. Conclusively , 2023 was quite hectic and can be described as 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 N O D E S C R I P T I O N O F I T E M S P R O C U R E D P R O C U R E M E N T M E T H O D C O N T R A C T T Y P E 1 O f f i c e S t a t i o n e r y N C B F r a m e w o r k 2 E l e c t r i c a l a n d E l e c t r o n i c s E q u i p m e n t N C B F r a m e w o r k 3 C o m p u t e r C o n s u m a b l e s ( T o n n e r s ) N C B F r a m e w o r k 4 I n f o r m a t i o n C o m m u n i c a t i o n a n d T e c h n o l o g y ( I C T ) E q u i p m e n t N C B F r a m e w o r k 5 T i r e s a n d L u b r i c a n t s N C B F r a m e w o r k 6 O f f i c e P r o v i s i o n s a n d C l e a n i n g M a t e r i a l s N C B F r a m e w o r k 7 O f f i c e F u r n i t u r e a n d F i t t i n g s N C B F r a m e w o r k 8 I n f o r m a t i o n , E d u c a t i o n , a n d C o m m u n i c a t i o n ( I E C ) M a t e r i a l s N C B F r a m e w o r k 9 S p a r e P a r t s f o r V e h i c l e s , M o t o r B i k e a n d G e n e r a t o r N C B F r a m e w o r k 1 0 P r o c u r e m e n t o f m o t o r b i k e s f o r t h e P S S N Y E P r o j e c t N C B L u m p s u m 45 ANNUAL REPOR T 2023

71. the Kenema Municipality and its immediate environs. However , as a stop-gap measure, we negotiated with Prevention Of ficer Abiebatu Abu Mattia and later , Hinga Geor ge Public Education Of ficer who consented to make their vehicles available for operations within Kenema. Permission was however sought from Management through the Deputy Commissioner for fuel to be provided from the of fice quota for those vehicles, a measure that enabled the of fice to undertake operations within Kenema and its immediate environs. W e also hired a private vehicle (Land Rover) which we used to monitor the W est African Senior Secondary School Certificate Examinations (W ASSCE), a measure that led to the arrest of candidates taking the exams in a bush near T ongo Agriculture Secondary School, T ongo, in the Lower Bambara Chiefdom and the confiscation of smartphones in others schools during the W ASSCE Exams. W e are grateful that the vehicle challenge has now been addressed. Motor Bikes The of fice has five Of ficial motorbikes three XL 125 and two TVS, T wo of the XL 125 bikes were assigned to District Monitors of Kailahun and Kenema under the W orld Bank Funded SSN Projects one XL for PEO and general of fice operations. The two TVS Motorbikes were donated to the ACC by the Catholic Relief Services (CRS) when the USAID-funded SSN-related projects folded up in 2017. Currently , only one of these motorbikes is in good working order . W e recommend that the two TVS and the one XL 125 be written of f our assets listing. IT Status There is currently a huge challenge with Computers. All the computers have problems with the software operating system and are heavily infested with viruses. This was primarily because the networking system that enabled the of ficer to print documents directly from their of fice was disabled. Of ficers now have to use a flash drive to use the only computer linked to the printer to print documents. Myself, the Prevention Of ficer , and the Assistant Finance Of ficer share the only functioning laptop in the Of fice and we would take turns to use it. The Internet router broke down and was sent to Headquarters for repairs, unfortunately , it could not be repaired nor was it replaced and for the good part of this year , we had to rely on personal data subscribed for of ficers for internet connectivity . There is a need to Generator The generator is in good working order under going routine service and maintenance. The unit engaged MDAs and schools in customized meetings and meet the schools' campaigns. The Meet the Schools campaign tar geted pupils and staf f during school assembly periods and in some schools' teachers only . The unit also took part in monitoring various public examinations i.e. NPSE, BECE, and W ASSCE between May and July . The table below shows a summary of activities undertaken by the unit in 2023. 5. PUBLIC EDUCA TION UNIT 69 ANNUAL REPOR T 2023

14. ASSETS DECLARA TION UNIT 1. INTRODUCTION 2. ASSET DECLARA TION ANAL YSIS 2023 The Assets Declaration Unit (ADU) derives its mandate from Section 1 19 of the Anti-Corruption Act 2008 (as amended in 2019). Section 9(a) of the Anti-Corruption Amendment Act 2019 provides that: “Every Public Of ficer shall, within three months of becoming a public of ficer , deposit with the Commission a declaration of his st income, assets, and liabilities and thereafter in every two years that he is public of ficer , but not later than 31 March of that second year , deposit further declaration of his income, assets, and liabilities and also while leaving of fice”. Assets declaration is a biennial activity thus, 2023 was a non-declaration year . The Unit has been superintended by the Operations Department and, in 2023, the Unit was lar gely engaged with identifying defaulters for the 2022 declaration year and engaging them to complete their Declaration, which yielded a huge dividend. At the start of 2023, only about 5,436 out of 10,376 Public Of ficials nationwide had completed their asset declaration. By November 2023, that number had increased to 9,961 and, for the first time, a total number of twenty-eight (28) MDAs recorded a one hundred percent declaration as elaborated in this report. In 2023, the Asset Declaration Unit conducted analyses and follow-up actions for the 2022 declaration year . 1. T otal Number of MDAs T ar geted = 156 2. T otal number of MDAs from which Staf f Lists were received = 129 3. T otal number of MDAs from which Staf f Lists were not received = 27 4. T otal number of public of ficers Eligible for Declaration from the 129 Staf f Lists Received = 10,376 5. T otal online declaration November 2023 = 7,038 6. T otal Hard copy declaration = 2,923 7. T otal declaration = 9,961 D e t a i l s T o t a l s T o t a l n u m b e r E l i g i b l e f o r D e c l a r a t i o n i n 2 0 2 2 1 0 , 3 7 6 T o t a l n u m b e r o f o n l i n e d e c l a r a t i o n s f o r J a n u a r y 2 0 2 2 – A u g u s t 2 0 2 3 6 , 1 0 4 A d d i t i o n a l o n l i n e d e c l a r a t i o n b y N o v e m b e r 2 0 2 3 9 3 4 T o t a l o n l i n e D e c l a r a t i o n s 2 0 2 3 7 , 0 3 8 T o t a l n u m b e r o f h a r d c o p i e s c o l l e c t e d 2 , 9 2 3 T o t a l D e c l a r a t i o n t o d a t e 9 , 9 6 1 O u t s t a n d i n g d e c l a r a t i o n s 4 1 5 2 0 2 2 C o m p l i a n c e r a t e 9 6 % Note: Based on the above, an overall compliance rate of 96% was recorded. 12 ANNUAL REPOR T 2023

86. NOTES T O THE FINANCIAL ST A TEMENTS – (Continued) Subsequent Costs Depr eciation and Amortisation 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 bringing 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 dif ferent useful live s, they are accounted for as separate items. The cost of replacing part of an item of property , plant, and equipment is recognised in the carrying amount of the item if it is probable that the future economic benefit embodied within that part will flow to the Commission and its cost can be measured reliably . The cost of the day-to-day servicing of property , plant, and equipment is recognised in the income and expenditure statement in the financial period in which they are incurred All non-current assets (excluding Land) are depreciated on a straight-line basis over their estimated economic useful life using the following annual rates. Full-year depreciation is char ged in the year of acquisition and none in the year of disposal. Motor V ehicles 20% Of fice Furniture 25% Of fice Equipment 25% Of fice Generator/Plant & Machinery 10% Of fice Building Refurbishment 20% Intangible Assets 25% Of fice Building 4.76% (j) Cash and cash equivalent Cash and cash equivalent comprise cash in hand and deposits held at call with banks. (k) Pr ovisions and Accruals A provision is recognised if, as a result of a 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 Receivables are recognised and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful debt is made when collection of the full amount is no longer probable. Bad debts are written of f as incurred. 84 ANNUAL REPOR T 2023

1. Anti-Corruption Commission SL @ACCSALONE Anti-Corruption Commission-Sierra Leone Linkedin: anti-corruptioncommission-sierr aleone Tiktok: @anticorruptioncommissionsierr aleone Website: http//www@anticorruption.go v .sl

32. deployed in various MDAs and their responses were submitted to the Commission. Out of 52 MDAs that were issued the scorecard, 39 had been completed and submitted for subsequent verification by the Department. V erification of the submitted scorecards is underway . At the end of the exercise, the Department will be able to determine institutions that are non-compliant with policies, tax administration, etc. In 2023, the Department engaged with the private sector and stakeholders in collective action against corruption. A meeting was held with a substantial number of private sector stakeholders to discuss working together to develop strategies and initiatives to tackle corruption in the business sector . Meeting with the Commercial Banks The Department also held an inception meeting with the Commercial Banks to discuss with them the Department's initiative to develop a Corruption Prevention Guide which will help enhance their corruption prevention capabilities. In collaboration with the Bank of Sierra Leone, questionnaires were developed and administered to the various banking institutions and the responses were submitted to the Department. The Department is in the process of analyzing those responses to develop the Guide. In the reporting year , the Policy and Ethics Unit of the Department carried out the following activities to strengthen policies and regulatory frameworks in MDAs. i. Review and Develop Policies that Emanated fr om System Review Reports The Unit was able to identify policy gaps that emanated from systems reviews in the following MDAs: ii. Development of Anti-Corruption policies for MDAs The Ethics and Policy Unit of the Department worked with the following institutions to mainstream anti- corruption policies into their policies: 6. DEVELOPING CORRUPTION PREVENTION GUIDE FOR THE BANKS 7. S T R E N G T H E N I N G P O L I C I E S , R E G U L A T O RY F R A M E W O R K , A N D T R A I N I N G CAP ACITY 30 ANNUAL REPOR T 2023

18. INTERNAL AUDIT DEP AR TMENT 1. INTRODUCTION 2. RISK ASSESSMENT 3. AUDIT COMMITTEE 4. DELIVER Y OF THE AUDIT PLAN The Internal Audit Department derives its mandate from Section 2(k) of the Financial Management Regulation of 2017 and Section 75 of the Public Financial Management Act 2016. The Internal Audit Department promotes accountability and transparency by independently reviewing the Commission's control environment and prof fering recommendations for improvement. The Financial Y ear (FY) 2023 was another year of productivity and major achievements for the Internal Audit Department. Nine (9) audits and review reports were presented with recommendations to make the operations of the ACC more ef ficient, economical, and ef fective. Our risk assessment process yielded an Audit Plan that maximized coverage and minimized risk. W e assessed risk by analyzing conditions that would impair the Commission's ability to achieve key objectives and strategic goals. W e reviewed the Or ganizational Charts, Financial Data, Comprehensive Financial Reports, and other items to evaluate risk based on financial impact and other factors. W e developed an Audit Plan based on risk assessment which was presented to Management and the Audit Committee. The Internal Audit Committee, amongst other functions, is mandated in Section 76 (1) (2) of the Public Financial Management Act 2016, to advise on the adequacy of Management's response to issues identified by the Internal Audit activities and to strengthen the independence of the Internal Audit Department. The said Committee comprises four non-executive members who are Chartered Accountants with extensive knowledge in Public Financial Management and Governance. Mr . Mohamed Abu Sesay serves as the current Chairman. The Functions of the Audit Committee are as follows: · T o minimize risks, by continuously reviewing high-risk activities; · T o maximize ef ficiency and ef fectiveness; and · T o strengthen public accountability . The Internal Audit Plan for the FY 2023 was substantially delivered per the schedule agreed with Management and the Audit Committee. Quarterly Audit Reports were submitted to the Audit Committee and discussed at quarterly Audit Committee Meetings during the Y ear 2023. Audit and reviews conducted by the Internal Audit Department confirmed the Commission's compliance with relevant statutory requirements, Internal Controls, and best practices in the area of governance. 16 ANNUAL REPOR T 2023

30. PREVENTION DEP AR TMENT 1. INTRODUCTION 2. HIGHLIGHTS OF ACTIVITIES IMPLEMENTED 3. UPDA TE ON THE COMPREHENSIVE REVIEWS The Commission's Corruption Prevention Department primarily deals with examining practices and procedures in Government Ministries, Departments, and Agencies (MDAs) that are prone to corrupt practices. The Department performs this function in various ways, including conducting systems examinations and prof fering recommendations to improve service delivery , reviewing and formulating policies, and monitoring recommendations. In 2023, Sierra Leone held its national elections and the ACC moved into its newly built of fice premises at T ower Hill. The country also witnessed an attempted coup d'état. Despite the holdups of our activities because of these events, the Department made remarkable achievements in implementing the activities in its annual work plan. The activities implemented impacted corruption prevention and service delivery in the client institutions. 1. Review of Practices and Pr ocedur es in Ministries, Departments, and Agencies In the strategic plan for 2021-2023, the Department was to conduct three (3) Comprehensive Reviews, and three (3) Thematic Reviews in a reporting year . All three (3) Comprehensive Reviews were undertaken of which two (2) were fully completed and one (1) remained in progress. Again one (1) Thematic Review was accomplished and two (2) are near completion. A Comprehensive Review is a holistic approach to assessing the level of accountability and transparency in an institution while a Thematic Review is an in-depth assessment of a specific area in an accountability structure. These reviews were conducted by the Systems and Processes Unit (SPU) of the Department. i. Review the Milton Margai T echnical University (MMTU) The review of the MMTU was conducted based on specific allegations raised by some staf f at dif ferent quarters citing suspicion of corrupt activities perpetrated by some staf f members of the University that were brought to the attention of the Commission. However , with these specific allegations, the Department also decided to conduct a Comprehensive Review of the system. During these reviews, the review team could not ascertain any perpetration of corruption regarding the specific allegations but rather best practices were not followed which must have raised the suspicion of corrupt practices. There were limited laid-down policies that should have guided the University in the managem ent of its resources. The Report was presented to the institution and the monitoring of the implementation of recommendations is ongoing. ii. Review of the Ministry of Health and Sanitation The review commenced in the last quarter of 2022 and since the Ministry is lar ge, the review process was divided into two phases. The first part was the examination of the agencies, and the second part was the administrative structure at the Headquarters. The review of the agencies was concluded, and reports were produced and validated. The Department awaits the printing and launch of these Reports. The second part of the review which is the administrative structure of the headquarters is still in progress. Key findings on the agencies are the need to review t he mandate and the various Acts, limited autonomy , and 28 ANNUAL REPOR T 2023

31. weak management structures. iii. Review of Fr ee Quality Education Pr oject The Free Education Project in Sierra Leone was introduced to support quality education for all children and improve access to schooling. This report aims to evaluate the strengths and weaknesses of each component and to provide solutions as observed during the systems review of the project. The review is ongoing but 70% of the work has been completed in 2023. So far , the Review T eam has observed challenges with transparency and accountability together with records management. iv . Review of the Sierra Leone Association of Journalists (SLAJ) In the reporting year , SLAJ requested the intervention of the Commission t o examine their systems to prof fer recommendations that can improve their service delivery . The Report produced by the Commission highlighted various systemic weaknesses, and recommendations were prof fered to mitigate those weaknesses. i. Review of the T ransfer to T ransform Pr ogram at the Ministry of Labour The ACC Report Center received complaints of massive corruption, extortion, and due process not followed in the overseas employment recruitment process by the Ministry of Labour . The Systems and Processes Unit of the ACC was invited to conduct a Thematic Review of the above-named program to ascertain its legitimacy , viability , reliability , scope, and extent of the program and how sustainable it was in curbing the ef fect of illegal and uncoordinated labour migration in the country amidst the high rate of human traf ficking, exploitation and abuse around the world. During the review , the following were observed: a) No Press Release inviting Sierra Leonean Agencies that were interested in operating Private Employment Agencies (PEA) as opposed to the policy . b) No clear information was given to the public or prospective migrant workers on the demands made whether they were “free-to-go” or “pay-to-go” programs. Recommendations were prof fered and the Report is yet to be presented. ii. Review of sub-national transfers to the Chiefdoms The Prevention Department as part of its Annual W ork Plan conducted the review and assessment of sub- national transfers made by the Sierra Rutile (ILUKA) Mining Company Ltd to communities af fected by its mining activities. The main goal of the Review T eam was to assess the challenges and weaknesses in the management and utilization of these funds at the sub-national level and recommend appropriately how to address these challenges and weaknesses. This is a prevention tool to track ethics, integrity , and compliance deficiency in MDAs and prof fer remedial action for the management of MDAs. This is a new approach that was initiated at the Commission's Management Retreat. The process commenced in the last quarter of the reporting year . Questionnaires were 4. UPDA TE ON THEMA TIC REVIEWS 5. ETHICS AND INTEGRITY COMPLIANCE SCORECARD (ECS) 29 ANNUAL REPOR T 2023

79. income, a cash flow statement for the year that ended, and a summary of significant accounting policies and other explanatory information. In our opinion, the accompanying financial statements present fairly , in all material respects, the financial position of the Anti-Corruption Commission as of 31 December 2022, and (of) its financial performance and its cash flows for the year that ended in accordance with International Financial Reporting Standards (IFRS). Basis for Opinion W e conducted our audit in accordance with the International Standards of Supreme Audit Institutions (ISSAI). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. W e are independent of the Commission in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statements in Sierra Leone, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. W e believe that the audit evidence we have obtained is suf ficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with IFRSs and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error . In preparing the financial statements, management is responsible for assessing the Entity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the entity or to cease operations or has no realistic alternative but to do so. Those char ged with governance are responsible for overseeing the entity's financial reporting process. Auditor's Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with International Standards for Supreme Audit Institutions will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with International Standards for Supreme Audit Institutions, we exercise professional skepticism throughout the audit. W e also: · Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error , design and perform audit procedures responsive to those risks, and obtain audit evidence that is suf ficient and appropriate to provide a basis for our opinion. The risk of not detecting a material 77 ANNUAL REPOR T 2023

80. misstatement resulting from fraud is higher than for one resulting from error , as fraud may involve collusion, for gery , intentional omissions, misrepresentations, or the override of internal controls. · Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the ef fectiveness of the Entity's internal control. · Evaluate the appropriateness of accounting policies uses and the reasonableness of accounting estimates and related disclosures made by management. · Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence, obtain whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or , if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However , future events or conditions may cause the Entity to cease to continue as a going concern. · Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. W e communicate with those char ged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identified during my audit. W e also provide those char ged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those char ged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. W e describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or , when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. F/ACTING AUDIT OR GENERAL Date: 78 ANNUAL REPOR T 2023

9. OFFICE OF THE COMMISSIONER NA TIONAL ANTI-CORRUPTION STRA TEGY COORDINA TING SECRET ARIA T 1. INTRODUCTION 2. ACTIVITIES UNDER T AKEN IN 2023 The National Anti-Corruption Strategy (NACS) is the country's road map in the fight against corruption. The driving force for crafting the Strategy is external and internal. Externally , it is derived from the United Nations Convention against Corruption (UNCAC) and Article 5 of the Convention requires every Member -State to craft an ef fective and well-coordinated Anti-Corruption policy to combat the scour ge of corruption in their respective countries. Furthermore, the Anti-Corruption (Amendment) Act 2019; in Section 5 (1)(c) states that the Commissioner , as head of the Commission, coordinates the implementation of the NACS. The Strategy serves as a model for developing a set of shared responsibilities across public and private sectors to reduce corruption and build an ethical society . It is designed and implemented by a coalition comprising the state, civil society , and the private sector . The NACS Secretariat is char ged with the delegated responsibility to coordinate the implementation of the Strategy both at national and sub-national levels. This is done by working directly with Government Ministries, Departments and Agencies (MDAs), and Local Councils through their Integrity Management Committees (IMCs). During the period under review , the Secretariat, in collaboration with the NACS Steering Committee: a. Enhanced, strengthened, and supported the functionality of IMCs in the MDAs and Local Councils, b. Supported the implementation of the NACS through quarterly meetings and reviews of work plans and, c. Undertook quarterly monitoring of the implementation of the Strategy . The period under review was very successful in carrying out the departmental mandate and annual work plan. The following activities were undertaken in 2023: i. FINAL MONIT ORING OF THE IMPLEMENT A TION OF THE STRA TEGY st On 1 February 2023, the Secretariat commenced the final nationwide monitoring of the NACS (2019-2023), and the mopping-up monitoring was done in April 2023. This included other monitoring activities of MDAs and Local Councils in the North, East, and Southern regions which ended in the W estern Area. In the Final Monitoring, MDAs and Local Councils significantly improved on their performance. Out of 832 measures in the NACS Implementation Plan, 779 action points were successfully implemented. Overall, the performance of Local Councils increased from 218 (89%) out of 245 action points successfully implemented in the third and fourth quarters, to 242 (99%) , of successfully implemented action points with an outstanding of 3 (1%) unsuccessful action points. Similarly , the follow-up monitoring results showed a 9% increase in the performance of MDAs from 479 (82%) significant compliance in the third and fourth quarters to 529 (91%) full compliance out of a total of 587 action points with an outstanding of 58. 7 ANNUAL REPOR T 2023

21. E n d - o f - Y e a r S t o c k T a k e a n d V a l u a t i o n T o d e t e r m i n e a n d c o m m u n i c a t e t h e q u a n t i t y a n d m o n e t a r y v a l u e o f i n v e n t o r y h e l d i n s t o r e s b y t h e C o m m i s s i o n a s o f 3 1 s t D e c e m b e r 2 0 2 3 . T o p e r f o r m 1 0 0 % i n v e n t o r y c o u n t s a n d v a l u a t i o n a t H Q a n d a l l R e g i o n a l O f f i c e s C o m p l e t e d E n d - o f - Y e a r C a s h C o u n t s T o c o n f i r m t h e a g r e e m e n t b e t w e e n t h e C a s h b o o k a n d c a s h i n h a n d . D e t e r m i n e t h e a m o u n t o f c a s h i n h a n d a s o f t h e l a s t w o r k i n g d a y o f 2 0 2 3 . T o p e r f o r m 1 0 0 % c a s h c o u n t s a t b o t h h e a d q u a r t e r s a n d R e g i o n a l O f f i c e s . C o m p l e t e d 7. OPI NIO N ON THE INT ERN AL CON TRO LS, GOV ERN ANC E, OPE RA TIO NS AND COMPLIANCE · The Internal Audit Department for the period under review registered a significant improvement in the response rate from the Auditees following each audit and review conducted · The Department identified no financial control issues believed to represent material deficiencies in the internal controls within the Commission. Additionally , there were no circumstances that caused the Department to believe that Management's decision resulted in the acceptance of an unreasonable level of risk. · Given the above the Internal Audit Department is pleased to report that the internal controls, governance, risk, and management systems were adequate and ef fective. 19 ANNUAL REPOR T 2023

91. 14. Net Cash Flow fr om Operating Activities NOTES T O THE FINANCIAL ST A TEMENTS – (Continued) 2 0 2 2 2 0 2 1 T h e d e f i c i t f o r t h e p e r i o d ( 9 , 9 5 0 , 3 9 8 ) ( 1 , 2 1 1 , 7 1 0 ) I n t e r e s t r e c e i v e d ( 8 1 , 3 6 7 ) ( 2 3 , 3 2 7 ) D e p r e c i a t i o n C h a r g e 1 , 4 7 1 , 8 0 1 1 , 3 6 9 , 4 7 4 A m o r t i s a t i o n C h a r g e 2 , 3 0 0 2 , 3 0 0 ( I n c r e a s e ) / D e c r e a s e i n R e c e i v a b l e s ( 5 6 , 5 2 6 ) ( 1 , 8 4 5 ) I n c r e a s e / ( D e c r e a s e ) i n P a y a b l e s 2 0 , 9 7 8 , 7 7 4 7 9 0 , 1 9 1 P r o c e e d s f r o m d i s p o s a l o f a s s e t s ( 2 , 0 0 0 ) ( 1 8 , 5 0 0 ) 1 2 , 3 6 2 , 5 8 5 9 0 6 , 5 8 3 st 15. As of 31 December 2022, an amount totaling Le12,395,966 (New Leones) was outstanding r ecoveries fr om individuals who have signed/ agr eed to r epay public funds misappr opriated over the course of the period. 16. Contingent Liabilities st No Contingent liabilities existed as of 31 December 2022 Contents Page (s) General Information Report of the Auditor General Report of the Commissioner Statement of Financial Position Statement of Comprehensive Income Statement of Cash Flow Notes to the Financial Statements 89 ANNUAL REPOR T 2023

43. 10. ST AFF HEAL TH AND WELL-BEING 1 1. LEARNING AND DEVELOPMENT One of the main objectives of the Human Resource Department is to ensure the health and well-being of staf f members through a commitment to protecting and promoting health and safety at work and implementing policies and practices that ensure an appropriate work-life balance. Initiatives including paternity leaves, maternity leaves, sick leaves, compassionate leaves, and vacation leaves form part of the policies geared towards the well -being of staf f me mbers. In addition, the Commission operates a Gr oup Personal Accident insurance cover for all staf f which is a twenty-four -hour cover in compliance with statutory requirements of employees. As part of the Performance Management System, the Department facilitated a few learning and development programs both locally and overseas aimed at building employee capacity to deliver services, meet strategic needs, and align with the Commission's strategy , values, and overall mission. However , due to funding constraints, the Department was unable to fully roll out its training plan for the year under review . However , few staf f benefited from overseas training and development programs in operational areas mostly sponsored by Donor Agencies and the Government of Sierra Leone (GoSL). Although the Commission continued to face challenges in securing funds for the implementation of training plans, we must at this juncture pay gratitude to the under -mentioned Donor Agencies and the Government of Sierra Leone (GoSL) for their intervention in providing the much-needed funds for the conduct of several training and development program s and conferences both locally and overseas. The list of institutions below provided opportunities for learning and development of staf f during the year under review . 1. UNODC 2. OSIW A 3. ACA EGYPT 4. ICASL 5. WORLD BANK 6. GIABA 7. COMMONWEAL TH 8. GoSL However , a total of Thirty-two ( 32) staf f benefited from training programs and conferences overseas . Figur e 4: T r end in staff learning and development – 2019-2023 41 ANNUAL REPOR T 2023

76. 4. ADMINISTRA TION UNIT/FRONT DESK The Administration Unit is very important in the district as it deals with not only the administrative running of the of fice but also interfaces between the Commission and the public. It receives reports from the public on allegations of corruption, interviewing complainants, and completing the report. The reports are examined by the Complaints Review Committee in the District which sits on a monthly or quarterly basis depending on how many cases are reported. Reports made are sent to Headquarters for database numbers for ease of reference. Decisions taken by the Complaints Review Committee are subject to vetting by the Commissioner . For the year under review , the of fice received thirty-four (34) reports through these various channels of reporting in person, phone calls, and text messages. Of these, nine (9) were non-corruption-related issues. Summary of the r eports r eceived fr om the public N O C H A N N E L O F R E P O R T S F R E Q U E N C Y 1 I n - P e r s o n 1 9 2 L e t t e r 7 3 T e x t m e s s a g e s 2 4 A n o n y m o u s 4 5 A u d i t R e p o r t 2 T o t a l 3 4 5. FINANCE UNIT For the year under review , the Regional Of fice received the sum of One Hundred and Fourteen Thousand, Five Hundred and Seventy New Leones (NLe1 14,570) for administrative and operational running costs. N o Q u a r t e r s G o S L W O R L D B A N K O S I W A T O T A L 1 F i r s t Q u a r t e r 4 0 , 0 0 0 1 9 2 , 3 8 3 2 3 2 , 3 8 3 2 S e c o n d Q u a t e r 2 5 , 7 7 0 6 5 , 4 5 0 9 1 , 2 2 0 3 T h i r d Q u a r t e r 6 , 0 0 0 5 0 , 4 2 8 5 6 , 4 2 8 4 f o u r t h Q u a r t e r 4 2 , 8 0 0 5 0 , 9 5 0 9 3 , 7 5 0 T o t a l 1 1 4 , 5 7 0 3 5 9 , 2 1 1 4 7 3 , 7 8 1 74 ANNUAL REPOR T 2023

25. law enforcement practices. The Commission, with the support of local and international benefactors, provided online training opportunities for some staf f members of the Unit. These training sessions helped enhance the capacity of the of ficers by exposing them to the latest investigative techniques and best practices in combating financial crimes. ÿ Unavailability of vehicles to meet the demands of the investigators as a result of the growing workload. Even where they were available, most were old and encountered breakdowns putting investigators' lives at risk. ÿ Inadequate supply of computers and accessories to investigators. ÿ Non-supply of printers to investigators, the Chief of Investigations, and the Deputy Director . ÿ Lack of internet for desktop computers that were allocated to investigators. ÿ Additional investigators were needed for Headquarters and Regional Of fices namely; Makeni, Bo, and Kenema as the strength of the Investigators was not commensurate with the workload hence the delay in completing certain investigations. ÿ The lack of standby impresses to enable the Unit to undertake proactive investigations. 6. CHALLENGES 23 ANNUAL REPOR T 2023

65. 2. ST AFF STRENGTH 3. SUMMAR Y OF ACTIVITIES BY V ARIOUS DEP AR TMENTS T able 1: Staf f Strength in the Northern Region 1. Intelligence and Investigations Unit The Investigation Unit undertook significant strides in for ging the job of the department ahead. The unit had forty-two (42) cases under investigation for the period under review . Out of these cases, twelve (12) were concluded and submitted to the Chief Investigation Of ficer for directives/ Legal opinion. The sums of Le 39,750,000 and Le 6,000,000 respectively were recovered from two of the cases sent to Freetown. 2. Complaint Review Committee The Unit attended Complaint Review Committee meetings where cases were reviewed and recommended for referrals to the appropriate Departments/Institutions. 3. Enquiries V arious lines of inquiries and interventions were conducted into cases under investigation and proactive measures were taken in some matters to prevent the Commission of of fenses under the ACA 2008 as amended. 4. DISEC Meeting The District Security meeting is one of the integral exercises the Commission is required to attend w eekly as serious issues regarding corruption, security , and service delivery mostly dominate discussions. The Unit has been representing the Commission in DISEC meetings for the period under review . D e p a r t m e n t T o t a l C o m m i s s i o n e r ’ s O f f i c e 1 I n v e s t i g a t i o n s 4 P u b l i c E d u c a t i o n 2 P r e v e n t i o n 1 A d m i n 5 F i n a n c e 1 P r o j e c t U n i t 5 Graphical presentation indicating the number of cases at the Makeni of fice 63 ANNUAL REPOR T 2023

11. Deputy Commissioner , Management, and Steering Committee members in the final SC meeting th iii. CRAFTING OF THE 5 GENERA TION NACS (2024-2028) A T eam of eight (8) national experts from various walks of life was put together by the Commission to lead the process of crafting the new National Anti-Corruption Strategy (2024-2028). The first inception meeting was th held on 6 August 2023. The specific mandates of the T eam are as follows: · Undertake a review and an assessment of the causes, nature, extent, and impact of corruption from a broad perspective; · Develop a broad-based, high level and integrated strategic framework for tackling corruption, focusing on prevention as well as monitoring and combating corruption, ensuring consistency with good governance and public sector reforms; and · Develop an implementation plan based on the Strategic Framework to tackle corruption in clusters of MDAs within a sector . The T eam of Experts engaged to map out the model for the crafting of the 2024 – 2028 NACS 3. NA TIONAL ST AKEHOLDERS' CONSUL T A TIONS FOR THE CRAFTING OF THE NACS (2024-2028) A nationwide stakeholders' consultation on the new NACS (2024-2028) started in Freetown in October 2023 9 ANNUAL REPOR T 2023

10. The table below provides an analysis of both the third and fourth quarters monitoring and progress made in the wrap-up monitoring exercise. NACS T eam with a cr oss-section of IMC members ii. THE NACS IMPLEMENT A TION STEERING COMMITTEE(SC) The NACS Steering Committee is responsible for providing oversight and supportive supervision to the NACS Secretariat for coordinating, and implementing institutions per objective. Specific Responsibilities of the Steering Committee · The National Steering Committee develops and shares monthly progress reports with the President. · The Committee also generates and makes public its annual report on implementing the National Anti-Corruption Strategy . · The Committee undertakes oversight visits to interact with IMCs to identify and resolve any emer ging problems. T h i r d a n d F o u r t h Q u a r t e r s 2 0 2 2 W r a p U p M o n i t o r i n g - 2 0 2 3 I n s t i t u t i o n s A c t i o n P o i n t s F u l l C o m p l i a n c e % C o m p l i a n c e S c o r e F o l l o w - u p M o n i t o r i n g F u l l C o m p l i a n c e % C o m p l i a n c e G r o w t h C u m u l a t i v e % O u t s t a n d i n g A c t i o n P o i n t M D A s 5 8 7 4 7 9 8 2 % 1 0 8 5 0 9 % 9 1 % 5 8 L o c a l C o u n c i l s 2 4 5 2 1 8 8 9 % 2 7 2 4 1 0 % 9 9 % 3 G r a n d T o t a l 8 3 2 6 9 7 8 4 % 1 3 5 7 4 9 % 9 3 % 6 1 8 ANNUAL REPOR T 2023

41. Female Staff Population Gr owth Figur e 2: Female Staff Population gr owth The Commission, as per policy , ensures the inclusion of persons with disabilities in their recruitment drive for all positions. The year under review saw a slight decrease in the number of recruitments. This is a result of the fact that most vacant positions were filled in 2022. Staf f recruited during the year under review were to replace a few of those who separated from the Commission and to fill in vacant positions emanating from the expansion of the Commission's operational activity . A total of 16 positions were advertised and a total of 150 applicants were received for all the positions. The successful candidates went through background and probity chec ks. In the end, 15 staf f were employed as permanent staf f and 1on contract. Several consultants were also employed for a minimum period of six months subject to renewal based on satisfactory performance. The year started with 254 employees and ended with 236 employees indicating a decline in staf f strength. Despite the Commission's space constraints, it was able to accept a total of 6 interns in line with its employment policy . The table below shows the total number of staf f recruited per position during the year under review . T able 2: Permanent & Contract Staff per Designation 6. RECRUITMENT P E R M A N E N T S T A F F I n v e s ti g a ti o n O ff ic e r s 5 A d m in is tr a ti o n 6 P u b li c E d u c a ti o n O ff ic e r 3 C o m m is s io n e r s O ff ic e 1 C O N T R A C T S T A F F C o n s u lt a n ts 1 T O T A L S 1 6 39 ANNUAL REPOR T 2023

40. Public Education and Outreach, Prevention, Prosecutions, and Intelligence and Investigations, whilst the remaining 1 1 contract staf f are attached to the Projects Coordination Unit as Productive Social Safety Net and Y outh Employment (PSSNYE) Contract staf f. T able 1: Staff per Region Figur e 1: Staff Str ength T r end 2019 – 2023 Figur e 1: ST AFF STRENGTH TREND 2019 – 2023 The graph above shows a steady increase in staf f strength from the year 2019 to 2021 indicative of the Commission's growth and expansion of its operations with 2021 recording the highest growth (13%) so far since 2019. However , as shown in the graph, there was a decrease in staf f strength in 2022 and during the year under review because most were separated from the Commission. As of 31st December 2023, female staf f accounted for approximately 28% of the total staf f strength with 8% (18) in professional senior positions on long-term permanent appointments. The Commission continues to take positive strides to secure an appreciable increase in the number of female employees. Out of 16 staf f recruited during the year under review , five were female bringing the total female workforce to 65 which was approximately 28% growth as of the end of the year 2023 (which was a ratio of 1:4) as shown in Figure 2. The graph below clearly shows a steady and gradual increase in the number of female staf f since year 2019 indicative of the Commission's commitment to increase competent female staf f in the workplace. 5. GENDER P ARITY S t a f f P e r R e g i o n H e a d q u a r t e r 1 7 4 B o 1 6 M a k e n i 1 3 K e n e m a 1 1 P o r t L o k o 1 3 K o n o 9 T o t a l = 2 3 6 38 ANNUAL REPOR T 2023

7. FOREWORD In 2023, Sierra Leone was preoccupied with Presidential, Parliamentary , and Local Council Elections. There was also a failed coup attempt at the end of the year . These incidents invariably caused significant challenges to our work. Despite that, the Commission accomplished a great deal in carrying out the task of controlling corruption in the country . Sierra Leone continued to progress tremendously in international indexes like the T ransparency International (TI) Corruption Perception Index (CPI). According to the TI-CPI-2023 Report, Sierra Leone ranked 108 from 1 10 in 2022 out of 180 countries surveyed. The country also moved its score on the TI Corruption Index from 34 in 2022 to 35 in 2023 , above the Sub-Saharan average of 33. Moreover , Round 9, 2021/2023, ranked the Sierra Leone Government's Performance in fighting corruption with a Score of 58 percent, far above the 39-country average of 29 percent. Also, Sierra Leone was ranked as one of ONL Y Six (6) African countries with majority approval of their Government's stellar performance in fighting corruption. The country was further ranked 39 percent, 2nd to Benin at 58 percent, with a massive change in approval of the Government's performance in the fight against corruption. In 2023, the country scored 76 per cent (Excellent Scor e) in the Millennium Challenge Corporation (MCC) th 'Contr ol of Corruption' Indicator , making it the 6 consecutive year of unprecedented and significant progress in the country's score in the MCC Scorecard since 2018. These sustained gains are consistent with our mandate to take all the steps necessary to prevent, control, suppress, and eradicate corruption through our multi-pronged approach of public education, prevention, intelligence and investigation, prosecution, and non-conviction asset-based recovery model. In the year under review , we continued with our sustained public education drives across the country , educating the public on the dangers of corruption and enlisting their assistance in the national campaign to eliminate the malaise. This made many Sierra Leoneans aware of the Commission's objectives, achievements, and operations. As part of the Commission's prevention ef forts, comprehensive reviews were undertaken by the Prevention Department to deepen and strengthen integrity in public sector institutions. An extensive review –which gives a holistic approach to assess the level of accountability and transparency in an institution- and a thematic review –which of fers an in-depth assessment of a specific area in an accountability structure- was conducted at the Milton Mar gai T echnical University , and the Ministries of Health and Labour . The National Anti-Corruption Strategy (NACS) Secretariat also worked with the NACS Steering Committee to strengthen, support, and improve the functionality of Integrity Management Committees (IMCs) in MDAs and Local Councils. In 2023, an indigenous team of experts, comprising professionals from dif ferent fields, th commenced crafting the 5 Generation of the National Anti-Corruption Strategy , which will serve as the country's roadmap in the fight against graft for Five Y ears (2024-2028). In 2023, the Commission stopped using hard-copy or paper -based asset declarations. Public of ficials who failed t o m a k e t h e i r d e c l a r a t i o n s i n 2 0 2 2 d i d s o o n l i n e a t o r . In the area of investigation, the Investigation Department handled 441 cases in total; 184 were carried over from 2022. The Department concluded an examination of 81 of those cases. The Prosecutions Department expanded its mandate to include economic and corruption of fenses under the w w w . a n t i c o r r u p t i o n . g o v . s l https://assets.anticorrution.gov .sl 5 ANNUAL REPOR T 2023

36. also used to propagate the Grievance Redress Mechanism component of the Social Safety Net (SSN), now Productive Social Safety Net and Y outh Employment Project (PSSNYE), which are coordinated by the ACC and supported by the W orld Bank and UNICEF . The Department or ganized 91 customized meetings with various Ministries, Departments, and Agencies (MDAs) in Freetown and the regions. The meetings were meant to mainstream anti-corruption measures and messages in the tar geted MDAs to build stronger institutions for improved service delivery . The Department monitored 38 sittings of corruption cases prosecuted by the ACC in 2023. The exercise was meant to follow the progress of the Commission's cases in court and to inform the public, through mainstream and social media publications, about the proceedings and their outcomes. The Commission publishes its Newsletter which is uploaded on the website, emailed to editors and Partners, and disseminated on social media. This publication contains news stories on some of the major activities of the Commission. It also features jokes, poems, feat ure/opinion articles related to the work of the Commission, or corruption issues generally for the year 2023. In 2023, the Department issued a total of 18 W eekly Newsletters, 22 Press Releases, 1 Media Release, and 1 Public Notice to give major updates on the work of the Commission to the public. These include the interventions made into critical emer ging corruption issues in the Auditor -General's Reports, indictments and convictions secured by the Commission in the High Court of Sierra Leone, updates on the performance of Sierra Leone in International Corruption Perception ratings and indexes such as the T ransparency International (TI) Global Corruption Perception Index, the Millennium Challenge Corporation Scorecard, etc. In 2023, 1 Civil Society and Media update was conducted by the Department. These activities are meant to inform the media and civil society or ganizations about the major activities of the Commission and to get direct feedback from journalists and civil society activists about the fight against corruption in Sierra Leone. In 2023, the Depart ment c onducted a total of 103 engagements with pupils and tea chers of secondary schools and 6 engagements with staf f and students of colleges and universities. During the engagements, staf f of the Department raised awareness on issues of corruption in the educational sector , especially examination malpractices, which the Commission is confronting. The engagements in tertiary institutions, amongst others, focused primarily on instilling integrity , honesty , and patriotism in students and staf f of the institutions visited. The staf f also addressed unethical issues like 'sex for grades', extortions, etc. 5. CUST OMIZED MEETINGS 6. COUR T MONIT ORING 7. N E W S L E T T E R P U B L I C A T I O N S / P U B L I C N O T I C E S / N E W S I T E M S A N D P R E S S RELEASES 8. CSO/MEDIA UPDA TES 9. ENGAGEMENT WITH SCHOOLS, COLLEGES AND UNIVERSITIES 34 ANNUAL REPOR T 2023

59. carried out the following programs as stated below; Summary of Public Education Activities for the Y ear under Review The Intelligence and Investigation Unit is char ged with the responsibility to investigate alleged reported or suspected 4. INTELLIGENCE AND INVESTIGA TIONS UNIT N O A C T I V I T Y F R E Q U E N C Y C O M M E N T 1 C U S T O M I Z E D M E E T I N G 7 T h e u n i t w a s r e s o u r c e - c o n s t r a i n e d a n d a s a c o n s e q u e n c e , t h e r e i s a b o u t a n 8 0 % d e f i c i t i n o u r a n n u a l t a r g e t . T h e e l e c t i o n e e r i n g p e r i o d w a s a l s o a f a c t o r t h a t i n h i b i t e d o u r o p e r a t i o n s . 2 R A D I O P R O G R A M M E S A C C H o u r C u r r e n t a f f a i r s p r o g r a m s 3 4 1 3 T h e s e r a d i o p r o g r a m s w e r e h e l d o n l y i n t h e B o D i s t r i c t . A C C s t a f f s e r v e d a s s t u d i o g u e s t s t o s p e a k o n i s s u e s r e l a t i n g t o i t s o p e r a t i o n s . 3 M E E T T H E S C H O O L C A M P A I G N 1 1 D u e t o r e s o u r c e c o n s t r a i n t s , t h e r e i s a s h o r t f a l l i n o u r a n n u a l t a r g e t T h e e l e c t i o n e e r i n g p e r i o d w a s a l s o a f a c t o r t h a t i n h i b i t e d o u r o p e r a t i o n s . 4 N E W S I T E M S 8 T h e y w e r e p r e p a r e d a n d d i s s e m i n a t e d t o p r i n t , b r o a d c a s t , a n d s o c i a l m e d i a i n a n d o u t o f t h e r e g i o n . 5 P A R T N E R S H I P E N G A G E M E N T S 1 7 T h e u n i t p r o v i d e d e n o r m o u s s u p p o r t t o t h e o p e r a t i o n s o f t h e P r e v e n t i o n U n i t , A s s e t D e c l a r a t i o n U n i t , a n d o t h e r u n i t s a n d d e p a r t m e n t s . W e a l s o r e p r e s e n t e d t h e R e g i o n a l O f f i c e s i n m e e t i n g s a n d o t h e r p r o g r a m s o r g a n i z e d b y m i n i s t r i e s , d e p a r t m e n t s , a n d a g e n c i e s i n B o D i s t r i c t . 6 O N T H E S P O T C H E C K / M O N I T O R I N G 2 T h e U n i t o b s e r v e d t h e S i e r r a L e o n e G r a n t I n A i d i n t e r v i e w s i n B o D i s t r i c t . 57 ANNUAL REPOR T 2023

33. M D A P o l i c y g a p s i d e n t i f i e d R e v i e w e d P o l i c i e s F r e e t o w n C i t y C o u n c i l I s s u e s o n A s s e t M a n a g e m e n t A s s e t M a n a g e m e n t P o l i c y N o p o l i c y o n F u e l a l l o c a t i o n F u e l M a n a g e m e n t a n d A l l o c a t i o n P o l i c y N o c l e a r g u i d e o n P e t t y C a s h M a n a g e m e n t P e t t y C a s h P o l i c y 1. Sierra Leone T eachers Union In 2023 the Department reviewed their Financial and Human Resource Management Systems. ß Developed an Institutional Anti-Corruption Policy . ß Developed Asset Management Policy . 2. Ola During Childr en's Hospital ß Reviewed and developed Service Charter . ß Developed a Petty Cash Policy for the Hospital iii. Capacity Building T raining on Corruption Pr evention Capacity Building T raining on Corruption Prevention was or ganized for Mines Of ficers across the country , Local Councils, and staf f of the Investment Board at the request of the various institutions. The Main facilitators of the training were staf f of the Prevention Department and the training focused on integrity , and policies to better strengthen their staf f members' knowledge and skills in the fight against corruption. Some of the training topics included: 1. Identification of corruption risk and mitigation in the workplace 2. Ethics and Morality in the Public Service 3. Codes of Ethics and Integrity in the Public Service 4 The importance of an ethical environment in the workplace The Monitoring and Compliance Unit of the Department is char ged with the responsibility to enforce compliance with systems review recommendations, and this was done in line with the provisions in the 2021- 2023 Strategic Plan of the Commission. The following were the monitoring activities carried out in the reporting year i. Monitoring MDAs for compliance with the implementation of systems r eview r ecommendations Section 8 of the ACC Act 2008 as amended in 2019 mandates Ministries, Departments, and Agencies (MDAs) to comply with the Anti-Corruption recommendations, failing which they commit an of fense. T o confirm and gauge the compliance of MDAS whose systems and processes had been reviewed and 8. ENF ORC ING COM PLI ANC E OF SYS TEM S REV IEW REC OMME NDA TIO NS AND OTHER MONIT ORING ACTIVITIES 31 ANNUAL REPOR T 2023

70. 6. SECURITY STIPEND (OSD OFFICERS): Le 16,800.00 7. TRANSPOR T , FUEL & OIL (FUEL AND VEHICLE MAINTENANCE): Le 24,653.95 8. CHALLENGES EASTERN REGIONAL OFFICE-KENEMA 1. INTRODUCTION 2. PERSONNEL 3. P AR TNERSHIP 4. LOGISTICS th ÿ Of fice Balance as of 14 December 2023 is Le 9,643.19 th ÿ SSN Monitoring balance as of 14 December 2023 is Le 1,447.45 The Regional Of fice implemented key activities as part of its work plan as stated in the activity report above, covering public education, investigation, prevention, and other related activities. Extensive public Education meetings like community outreach and customized meetings, review and development of service charters, active investigation of cases, pieces of training on integrity and administrative staf f as well as other operational functions were undertaken for the period under review . The leadership and senior management of MDAs and Local Councils have been engaged in mainstream anti-corruption measures to improve the quality of work or services, ef ficiency , professional standards, and ethical culture. The North W est Of fice currently has twelve staf f with two personnel from Sierra Leone Police. Investigation Of ficer Samuel Borbor T ommy is currently sick and has been replaced by Sahid Sowa. th The of ficial vehicle assigned to the of fice is very old, worn out, and not fit for purpose. On Monday 1 1 December 2023, the Senior Investigations Of ficer together with the driver was about to go out on verification in the township of Port Loko. As the driver Mohamed Allie was about to drive of f, the vehicle had a mechanical problem (brake failure) in which he had to turn the steering wheel to the of fice fence to prevent the vehicle from hitting the gate and passers-by . However , part of the block fence was broken and renovation had been completed from the internal cof fers. Internet connectivity was a challenge with a single router unable to connect all the of fices/departments. The Regional of fice was established to carry out the Commission's mandate primarily in Kenema and Kailahun Districts. This report details activities carried out by the various units of the of fice for the period covering January to December 2023, the current state of af fairs, Collaboration with MDAs, Civil Society or ganizations, and the media among others the challenges faced. The of fice currently has a personnel strength of fifteen including two on internship. The Of fice continues to maintain partnerships with MDAs, Civil Society Or ganizations, community-based Or ganizations, and the Media in pursuit of one of the Commission's core values coalition building and partnership. W e continue to actively participate in both the Provincial and District Security Committee meetings. W e also maintain a cordial relationship with other MDAs and the media hence the many current af fairs programmes reported by the Public Education Unit. W e continue to engage with MDAs V ehicle For most of this year , the of fice operated without an of ficial vehicle thus limiting the operations of the of fice to 68 ANNUAL REPOR T 2023

27. ß The Department has also prof fered 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. ß Of ficers of the Department regularly represented the Commission at dif ferent and various conferences, seminars, and symposia. However , in the year under review , only one of the prosecutors had the opportunity to travel outside the country trip to Kenya. ß Cooperation with other Departments in public forums such as radio and television discussion programs has seen of ficers of the Department work with other of ficers as a team in advancing and enhancing the strategic plans of the Commission. ß The Department ensured that the Commissioner and Management were given weekly updates on the activities of the Department and participated in the making and articulation of regulatory policy within the Commission. ß Assisted in the engagement of the Judiciary in making follow-ups in respect of outstanding judgments. ß Ensured that witnesses and suspects were appropriately treated to ensure their maximum cooperation. 1 T h e S t a t e v s . S h e k u A b d u l a i K a m a r a ( K e n e m a ) T h e A c c u s e d i s t h e A s s i s t a n t F i n a n c e O f f i c e r o f E a s t e r n T e c h n i c a l U n i v e r s i t y , K e n e m a 2 T h e S t a t e v s . S a l a m S a l i m S h e r i f f a n d A m i n a t a K a m a r a A 1 . B e i n g a C o m p u t e r P r o g r a m m e r e m p l o y e d b y t h e W e s t A f r i c a E x a m i n a t i o n s C o u n c i l ( W A E C ) o f A . J M o m o h S t r e e t , F r e e t o w n A 2 . B e i n g a c a n d i d a t e f o r t h e 2 0 2 0 W A S S C E 1. UPDA TE AS OF JANUAR Y 2024 No of cases =2 No of persons convicted =2 No of persons acquitted and dischar ged = 0 25 ANNUAL REPOR T 2023

95. Published by the Anti-Corruption Commission Headquarters: Integrit y House, T ower Hill Hotline Nos: 077-985985, 077 986 986 Linkedin: Anti-corruptioncommission-sierr aleone Tiktok: @anticorruptioncommissionsierr aleone Website: http //www@anticorruption.gov .sl Bo Office Address: 10 Bo Pujehun Drive, K ebbie T own Email: inf o@anticorruption.gov .sl Makeni Office Address: Mena Hill R eserv ation, Mak eni Kenema Office Address: R eserv ation R oad, Off Maxwell Khobe Str eet Kono Office: 18 Sannsie Street, K oidu Cit y , K ono Port Loko: 13 Sherif a Street, P ort Lok o

39. HUMAN RESOURCE DEP AR TMENT 1. INTRODUCTION 2. MISSION 3. VISION 4. TRENDS IN THE WORKPLACE The Human Resources Department is responsible for managing and assisting with all employee-related matters, including recruitment, policy development and administration, benefits administration, industrial relations, employment and labour laws, new employee orientation, training and development, personnel records, retention, staf f mobility , wages, and salary administration, employee assistance programs such as employee health and safety , and employee discipline and grievance redress administration. The Department works closely with all other departments, providing a range of services, as well as advice and guidance on multiple employment situations. It supports employees throughout their employment life cycle, starting from the hiring process and continuing throughout employment and retirement with the administration of benefits. The Human Resource (HR) Department provides valued and ef fective human resource services and support to the staf f of the Commission in ways that embrace the Commission's core values of professionalism, integrity , and transparency as well as being committed to cultivating a superior service-oriented culture promoting health and sound work/life balance whilst firmly upholding the tenet of confidentiality , accountability and trust. T o achieve this mission, the HR engages in the following: 1) Hiring the most or best-qualified employees, ensuring an ef fective selection process, increasing the Commission's visibility in the employment marketplace, and conducting thorough Probity and Background reference checks. 2) Establishing, administering, and ef fectively communicating sound policies, procedures, and practices that treat employees with dignity and equality while maintaining the Commission's compliance with statutory employment and labour laws and regulations. 3) Providing Learning and development opportunities in areas of ef fective leadership and career development of employees 4) Promoting and recognizing staf f and encouraging the value of diversity or multiplicity in the workplace. 5) Providing a work atmosphere that is safe, healthy , and secure. The HR Department aspires to build a culture that values all employees by encouraging and rewarding exceptional performance and continuous improvement to foster teamwork and support balanced attention to work and personal life issues. This report provides a summary of the trends in the workplace and related activities concerning the three broad categories of the human resource strategy: traditional, transactional/routine, and transformational. All these three deal with attracting, retaining, and maintaining talent and fostering an enabling working environment. As of December 31, 2023, the Commission had a total staf f strength of 236 nationwide , a 7% decrease compared with the total as of December 31, 2022, which was 254. Of this total, 219 are on permanent appointment and 17 are on contracts as shown in F igur e 1 . As of the end of the year 2023, the Headquarters of fice in Freetown had 174 staf f while the Regional Of fices had 62 . Out of the 17contract staf f, 6 are consultants to the Departments of 37 ANNUAL REPOR T 2023

42. 7. ORIENT A TION 8. ST AFF MOBILITY 9. ST AFF SEP ARA TION New employees' orientation has been an ongoing task conducted each time the Commission completes the recruitment and selection process. A three-day orientation program was or ganized to help new employees gain an oversight view of the Commission and its operations as well as to enable them to settle in quickly and adequately perform their functions. 2023 saw a tremendous increase in staf f movements from lower positions to higher ones, lower grades to higher ones as well as movements to dif ferent duty stations. This mobility resulted from the systematic approach to reassigning staf f through promotions/appointments, salary upgrades, re-designations re-deployments, and transfers. · 6 staf f received new appointments/promotions, · 6 transferred to various Regional Of fices and Headquarters of fice A total of 20 staf f separated from the Commission during the year under review; 1 Retirement, 1 1 left voluntarily (Resignation), 6 left involuntarily (T ermination), and 2 (2) Dismissed . However , there was an increase in the overall staf f turnover rate of 8.5%. From existing interviews conducted, most of the staf f that left voluntarily did so for better conditions of service of fered elsewhere. The graph below shows the staf f turnover trend since 2019 to 2023. Figur e 3: Staff Separation Analysis 2019 – 2023 The Commission showed positive signs of commitment to nurturing creativity and motivation in the workplace so that staf f can continue to generate new ideas and optimize performance. 40 ANNUAL REPOR T 2023

51. INFORMA TION TECHNOLOGY (IT) UNIT 1. INTRODUCTION 2. REMARKABLE MILEST ONES 3. FUNDAMENT AL CHALLENGES 4. CONCLUSION TRANSPOR T UNIT 1. INTRODUCTION The Information T echnology (IT) Unit provides a progressively crucial role in the ef ficient and quality delivery of services to various departments of the Commission. For the period under review , the Unit developed dynamic schemes that helped to guide the Information T echnology projects and activities undertaken. In 2023, since one of the roles of the IT Unit is to re-evaluate technology yearly; to provide the most ef ficient and cost-ef fective solution for the Commission, the IT Unit achieved considerable milestones which include: · Successively relocating the entire ACC IT Infrastructure from the old Gloucester Street Of fice to the ACC New Integrity House at T ower Hill. · Internet connectivity upgrade from Radio to Fiber Optic Medium. · Fully transitioning the ACC telephone system to an IP-based telephony system; disengaging the hitherto analog one. · Achieving a considerable percentage of wireless medium LAN connectivity throughout the new Integrity building. · The upgrade of the Commission's Call center from E1 to SIP configuration. · IT power backup system to a fully solar -supported scheme capable of sustaining the IT equipment and devices across the ACC IT system on a 24-hour basis. · The upgrade of the online Assets and Liabilities Declaration system; customized to accommodate the National Identification Number (NIN). The Commission's IT systems run on Linux platforms, and it is not that popular vis-a-vis IT practices in Sierra Leone, therefore, requires a lot of capacity building to ensure that the IT staf f complement is capable of handling it with ease in terms of sustainability . Thus, continuous training and related practices in terms of daily operations and management are necessary . As the IT Unit proceeds into another fiscal year , the unit is poised to continue to provide the necessary support that the Commission needs. During the year under review , the T ransport Unit remained steadfast in its commitment to ensuring the safe and ef ficient movement of staf f and logistics, employing both vehicles and motorbikes as essential modes of transportation. The Commission's fleet comprised a total of twenty-eight (28) vehicles and motorbikes. Of the 28 vehicles, 17, including those deployed in the provinces, were in optimal running condition. However , 8 vehicles, 1 of which was involved in an accident, were not in running order , while 2 were awaiting maintenance and 1 was under going maintenance by the end of 2023. 49 ANNUAL REPOR T 2023

87. (m) Sundry Cr editors 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 T ax The Commission being a non-trading entity is not subject to taxation. No tax is therefore provided for in the financial statements 2 Grant Income 2 0 2 2 S L e 2 0 2 1 S L e G o v e r n m e n t o f S i e r r a L e o n e 5 8 , 7 4 1 , 5 9 2 4 8 , 1 3 5 , 1 9 9 W o r l d B a n k 9 , 6 4 7 , 4 4 8 5 , 7 2 6 , 8 9 8 U N I C E F 1 , 4 6 5 , 9 9 1 7 8 5 , 7 7 5 6 9 , 8 5 5 , 0 3 1 5 4 , 6 4 7 , 8 7 2 2 0 2 2 2 0 2 1 I n t e r e s t R e c e i v e d 8 1 , 3 6 7 2 3 , 3 2 7 S a l e o f s c r a p a s s e t s 2 , 0 0 0 1 8 , 5 0 0 8 3 , 3 6 7 4 1 , 8 2 7 4 Administrative Expenses 2 0 2 2 2 0 2 1 R e c r u i t m e n t a n d T r a i n i n g 4 7 0 , 4 9 2 2 8 7 , 2 1 6 L o c a l T r a v e l l i n g 3 3 4 , 9 4 9 1 5 4 , 9 3 3 O v e r s e a s T r a v e l l i n g 1 , 4 2 4 , 9 7 6 5 3 5 , 3 7 1 P r o f e s s i o n a l F e e s a n d O t h e r A l l o w a n c e s 1 3 3 , 9 7 9 1 9 , 7 9 8 T r a n s p o r t , F u e l & o i l 1 , 5 8 0 , 6 8 8 1 , 0 9 7 , 6 3 5 E l e c t r i c i t y & W a t e r C h a r g e s 1 9 7 , 9 4 0 2 6 7 , 4 4 4 T e l e p h o n e & O t h e r C o m m u n i c a t i o n s 3 9 9 , 6 3 7 4 3 4 , 9 3 4 P r i n t i n g , P u b l i c i t y & A d v e r t i s e m e n t 2 9 1 , 4 2 1 1 8 0 , 4 3 6 O f f i c e B u i l d i n g & E q u i p m e n t M a i n t e n a n c e 1 8 9 , 6 7 3 8 9 , 8 2 4 G e n e r a t o r R u n n i n g C o s t 7 2 , 3 9 3 2 7 9 , 1 3 6 O f f i c e R e n t 8 6 5 , 1 7 8 6 8 1 , 1 5 8 H o s p i t a l i t y 8 8 , 9 2 5 1 0 0 , 8 0 7 U n i f o r m s a n d p r o t e c t i v e c l o t h i n g 5 8 , 3 7 4 1 7 , 2 6 1 G e n e r a l A d m i n E x p e n s e s 1 , 3 4 7 , 3 0 0 1 , 1 0 4 , 7 8 8 C o m p u t e r R u n n i n g C o s t 3 1 4 , 8 9 1 2 2 0 , 1 0 9 L i c e n s e s & I n s u r a n c e 2 6 , 4 1 1 3 3 , 1 5 4 S p e c i a l O p e r a t i o n a l A c t i v i t i e s 6 1 3 , 8 6 7 1 , 3 9 0 , 0 3 0 C o r r u p t i o n P r e v e n t i o n / S y s t e m s R e f o r m 1 3 8 , 9 8 6 2 4 9 , 5 0 9 C o m m u n i t y S e n s i t i s a t i o n A c t i v i t i e s 1 , 5 3 0 , 8 7 7 1 , 4 1 2 , 4 3 5 B a n k C h a r g e s 3 8 4 , 4 2 1 3 4 5 , 3 9 2 N a t i o n a l A n t i - C o r r u p t i o n S t r a t e g y 2 3 0 , 8 2 5 1 1 2 , 1 9 8 A u d i t F e e s 7 5 , 0 0 0 5 5 , 0 0 0 A d v i s o r y B o a r d / A u d i t C o m m i t t e e 1 1 , 7 3 0 1 0 , 3 6 0 85 ANNUAL REPOR T 2023

73. 8. SOCIAL SAFETY NET A C T I V I T I E S D I S T R I C T R e g u l a r i n d e p e n d e n t M o n i t o r i n g o f p o s t P a y m e n t K e n e m a S S N / G R M V e r i f i c a t i o n a n d T a r g e t i n g o f E C T 3 K a i l a h u n S S N P a y m e n t K e n e m a S S N / G R M i n d e p e n d e n t M o n i t o r i n g i n K e n e m a K e n e m a S u r p e r v i s e p a y m e n t i n K a i l a h u n K a i l a h u n R e t r e a t B o C a p a c i t y B u i l d i n g K e n e m a E C T 3 R e s i d u a l a n d C a s e M a n a g e m e n t i n K a i l a h u n K a i l a h u n P r o j e c t M a n u a l R e v i e w M a k e n i E m e r g e n c y C a s h T r a n s f e r ( E C T 3 ) p a y m e n t i n K a i l a h u n K a i l a h u n C a p a c i t y b u i l d i n g o n t h e P S S N Y E M a n u e l B o F o r m a t i o n o f D G R A C a n d t r a i n i n g i n K a i l a h u n a n d K e n e m a D i s t r i c t s K a i l a h u n , K e n e m a a n d B o A t t e n d i n g r a d i o p r o g r a m s , m o n i t o r i n g p u b l i c e x a m i n a t i o n s , a n d a t t e n d i n g s c h o o l c a m p a i g n i n g . 9. FINANCE Below is a summary of income and expenditure for 2023 I N C O M E A N D E X P E N D I T U R E F O R 2 0 2 3 I N C O M E E X P E N D I T U R E B A L A N C E B a l . b f 1 1 , 4 0 7 . 9 7 T r a n s f e r f r o m H Q S S N / G R M 9 4 7 , 6 9 1 . 0 0 9 4 7 , 6 9 1 . 0 0 T r a n s f e r f r o m H Q f o r r e c u r r e n t e x p e n d i t u r e 9 8 , 2 0 0 . 0 0 8 2 , 6 7 1 . 0 0 1 5 , 5 2 9 . 0 0 R e c o v e r y 5 , 0 0 0 10. CHALLENGES 1. VEHICLE For most of this year , we operated without a vehicle which hindered our operations. Investigation and other engagements could not be held out of Kenema municipality . Public education prevention and investigation activities were not held in Kailahun and communities outside Kenema. W e had to hire a private vehicle to enable us to monitor public examinations and some SSN activities outside Kenema and some areas in Kailahun. However , hiring a private vehicle could not be sustained because of funding challenges. Late in November , we were assigned a vehicle with no of ficial driver . 2. OFFICE BUILDING ÿ W e still have the challenge of of fice space to accommodate additional staf f. ÿ No interview room and we cannot talk to more than one person at a time - confidentiality and privacy . ÿ The building still leaks when there is a heavy downpour of rain. 71 ANNUAL REPOR T 2023

75. Summary of Public Education Activities in Kono District The Intelligence and Investigation Unit of the Regional Of fice started full operations in January to investigate cases referred to them either from headquarters or by the Complaint Review Committee (CRC). For the year under review , 18 cases were approved for investigation by the Commissioner . A total of Seven (7) cases were brought forward from 2022. The Unit also supported and participated in many public education activities, such as community outreach sensitization meetings, customized meetings, meet-the-school campaigns, and radio discussions. Summary of the investigation case log 3. INVESTIGA TION UNIT N o A C T I V I T Y N U M B E R O F A C T I V I T Y M A L E F E M A L E T O T A L 1 C o m m u n i t y O u t r e a c h M e e t i n g s 8 2 0 4 1 9 6 4 0 0 2 C u s t o m i z e d M e e t i n g s 1 9 9 3 1 8 1 1 1 3 M e e t t h e S c h o o l s C a m p a i g n s 3 8 2 0 9 7 2 0 0 1 4 0 9 8 4 R a d i o P r o g r a m s 4 3 4 3 5 N e w s P u b l i c a t i o n s 1 9 1 7 6 T r a i n i n g o f I n t e g r i t y C l u b s 1 2 0 1 0 3 0 7 P u b l i c N o t i c e s 2 2 T O T A L 1 3 0 2 4 1 4 2 2 2 5 N o I n d i c a t i o n # o f c a s e s 1 T o t a l n u m b e r o f c a s e s c o m p l e t e d a n d s e n t t o H Q 8 2 T o t a l n u m b e r o f c a s e s r e f e r r e d f o r a d m i n i s t r a t i v e a c t i o n s t o M D A s 8 3 T o t a l n u m b e r o f c a s e s o n g o i n g 9 4 T o t a l n u m b e r o f o n g o i n g r e c o v e r y c a s e s 1 5 T o t a l n u m b e r o f c a s e s r e c e i v e d 2 6 73 ANNUAL REPOR T 2023

49. · Selected wooden doors, door locks, and lock cylinders replaced in various of fices in the period under review . · Kitchen cabinets, store shelves, and twin kitchen sink installation at Integrity House canteen completed. III. Energy Efficiency and Envir onmental Conservation – · Ef fected ener gy-saving measures - regulating the running time of the elevator and encouraging staf f to switch of f when not in the of fice. · W ater management strategy also - Integrity House now enjoys a 24-hour water supply · Generator Fuel Consumption was very much dependent on the frequency or lack of EDSA power supply . · Highest monthly fuel consumption to date is estimated at NLe 30,300.00. · W ater consumption was also not constant and was dependent on various factors (occupancy , special occasions, wastages, etc.) approximated at 5,000 liters a day . · 30,000.00 liters procured @ Le 2,400.00 from GVWC in the period under review . · General sanitation of the surroundings. ACC Port Loko Regional Office, 13 Sheriffa Str eet, Port Loko District ACC Regional Office East - Off Maxwell Kobe, Str eet, Reservation, Kenema District 47 ANNUAL REPOR T 2023

74. ÿ There is also a major plumbing problem in the building which is yet to be identified. ÿ The building needs a facelift in terms of painting. W e are grateful to Management for the support we have received so far this year . 2023 was challenging in terms of finances and supplies but they were able to understand with us. W e hope that 2024 will see improvement in budgetary allocation so that operations will cover chiefdoms in Kailahun and Kenema. The Kono Regional Of fice takes the lead in the campaign against graft in Kono District. During the year under review , the Regional Of fice made significant progress in the fight against corruption in the district. The Of fice saw increased partnerships with MDAs, the Press, NGOs, INGOs, and Civil Society Or ganizations. The level of awareness through public education and outreach on the evils of corruption and the benefits of a corrupt-free society heightened more than ever before. This is evidenced by the increase in reports received from the public and comments/responses and feedback received during radio discussion programs. In 2023, the Unit conducted several public education activities ranging from customized partnership meetings, community outreach meetings, radio discussion programs, meet-the-school campaigns, etc. The Unit also interacted and liaised with the Media, Civil Society Or ganizations, MDAs, INGOs, NGOs, IMCs, and the community people among others. The Unit has been very active in implementing the NACS and Prevention Department recommendations in the district. 3. PERSONNEL There need for more personnel. In almost all the units save the Public Education, investigators, Of fice Assistant, Security , and driver . 4. OFFICE NEEDS There is a serious challenge in this area. · All the desktop computer has problems with the operating system · No modem/router for internet. Therefore, no internet facility/Connectivity · Computers are not linked to the printer via network. · No anti-virus software for computers · Only one laptop is used by the manager , Assistant finance of ficer , and prevention of ficer . 5. FINANCE Finance is the lifeblood of all operations of the of fice. Management should increase allocation to cover both recurrent and operational expenses. T imely disbursement of finances is key . KONO REGIONAL OFFICE-KOIDU 1. INTRODUCTION 2. PUBLIC EDUCA TION AND OUTREACH UNIT 72 ANNUAL REPOR T 2023

85. NOTES T O THE FINANCIAL ST A TEMENTS 1. Summary of significant accounting policies (a) Basis of Pr eparation and measur ement The financial statements are prepared in accordance with International Financial Reporting Standards. The measurement basis applied is the historical cost basis (b) Functional and Pr esentation Curr ency The financial statements are prepared in Leones which is the Commission's functional currency . (c) For eign Curr ency T ransactions T ransactions 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 dif ferences (gains or losses) arising on retranslation are recognised in the income and expenditure statement. (e) Pr ovision A provision is recognised if, as a result of a 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 judgments The preparation of the financial statements requires management to make judgments, estimates, and assumptions that may af fect the application of accounting policies and the reported amounts of assets, income, and expenses. Actual results may dif fer from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in any future period (s) af fected. (g) Revenue The revenue constitutes all funds accruing to the Commission in the form of budgetary allocation by the Government of Sierra Leone, funds from development partners, other income arising from retention (ten percent) from all debts recovered by the Commission in civil proceedings in the course of its work, interest received on the Commission's bank deposits and proceeds from disposal of assets. (h) Revenue Recognition · Revenue grants are taken into revenue on receipt · Capital grants are credited to the capital fund and released to the income statement on a straight-line basis over the expected lives of the related asset (s). (i) Pr operty , plant and equipment Recognition and measur ement Items of property , plant, and equipment are measured at cost less accumulated depreciation and impairment losses. 83 ANNUAL REPOR T 2023

3. EXECUTIVE MANAGEMENT TEAM 1 Mr . Saidu Dumbuya Dir ector Administration Department Mr . Nabillahi-Musa Kamara Dir ector National Anti- Strategy Secretariat (NACS) Calvin T . Mantsebo Esq. Dir ector Prosecution Department Emmanuel K. Amara Esq. Coordinator of Operations Mr . Sheku Kanu Dir ector Finance Department Mr . V ictor S. Peacock Dir ector Internal Audit Department Mrs. Evelyn S. Kuyateh Dir ector Intelligence and Investigation Department Mr . Patrick Sandi Dir ector Public Education & Outreach Department Mr . Babar Rashid T uray Dir ector Prevention Department Mrs. Y atta M. Katta Dir ector Human Resource Department Mr . Augustine Ngobie (Deputy Commissioner) Foday F ra n ci s B en K a if a la E sq . (C o m m is si o n er ) ANNUAL REPOR T 2023

69. M o n t h O f f i c e I n c o m e P S S N Y E / E C T 3 / G R M I n c o m e 2 0 2 3 L e L e J a n u a r y N i l 3 0 , 3 4 8 . 0 0 F e b r u a r y 2 0 , 0 0 0 . 0 0 N i l M a r c h 3 0 , 0 0 0 . 0 0 4 1 1 , 4 5 8 . 0 0 A p r i l N i l N i l M a y N i l 1 1 6 , 1 6 5 . 0 0 J u n e 3 0 , 0 0 0 . 0 0 1 0 6 , 2 2 4 . 0 0 J u l y N i l 2 , 6 0 0 . 0 0 A u g u s t 5 , 0 0 0 . 0 0 N i l S e p t e m b e r 5 , 0 0 0 . 0 0 5 2 , 9 6 2 . 0 0 O c t o b e r 4 4 , 2 5 0 . 0 0 5 4 , 8 0 0 . 0 0 N o v e m b e r 5 , 0 0 0 . 0 0 7 , 3 0 0 . 0 0 D e c e m b e r ( 1 s t – 1 3 t h ) 2 1 , 5 1 5 . 0 0 7 3 , 7 0 0 . 0 0 T O T A L 1 6 0 , 7 6 5 . 0 0 8 5 5 , 5 5 7 . 0 0 th ÿ T otal of fice expenditures by Departments as of 13 December 2023; a. Investigation T rips; seven (07) b. Overt Operation; one (01) c. T ransport allowance to witness; five (05) d. Feeding of a suspect detained; one (01) a. Community and Customized meetings; Three (03) b. Radio Discussions; Eighteen (18) c. W ASSCE monitoring; T wo (02) d. T eachers A ward rep.; One (01) e. Outstation meeting rep.; One (01) f. A ward event (tickets for reps.); T wo (02) g. IAC Day Health W alk; One (01) h. IAC Day Inter Faith Conference; One (01) a. NACS stakeholders meeting in Port Loko District. b. NACS stakeholders meeting in Kambia District. a. SSN Monitoring (PSSNYE/ECT3/GRM) field activities; thirty-nine (39) b. SSN Monitoring (PSSNYE/ECT3/GRM) radio discussions; two (02) sets of eight (08) each set, that is, sixteen (16). a. General admin expenses b. Local T ravel c. Electricity d. Petty cash e. T elephone &and router subscription 1. Special Operational Activities (I&I): Le 26,971.45 2. Community Sensitization Activities (PEOD): Le 26,036.00 3. NACS: Le 12,337.50 4. SSN MONIT ORING (PSSNYE/ECT3/GRM): Le 862,092.05 5. GENERAL ADMIN EXPENSES: Le 37,196.70 67 ANNUAL REPOR T 2023

78. FINANCE DEP AR TMENT GENERAL INFORMA TION Backgr ound Information The Anti-Corruption Commission was established by the Anti-Corruption Act 2000. The function of the Commission is to prevent and investigate corrupt practices and other related matters. Head Office Integrity House T ower Hill Freetown Commissioner Mr . Francis Ben Kaifala Advisory Board Members Chairman Mr . Eke Halloway Members Mr . Joshua Nicol Bankers Sierra Leone Commercial Bank Limited Rokel Commercial Bank Limited Access Bank (SL) Limited Bank of Sierra Leone Solicitors Law Of ficers Department Auditors Audit Service Sierra Leone 1 1th & 12th Floor Building City Hall W allace Johnson Street Freetown Sierra Leone Audit of the Anti-Corruption Commission performed by the Auditor General Addr essee: The Commissioner Date: 1 1th January 2024 Dear Sir Unqualified Opinion W e have audited the financial statements of the Anti-Corruption Commission for the year ended 31 December 2022. These financial statements comprise a statement of financial position, a statement of comprehensive 76 ANNUAL REPOR T 2023

68. 3 . R a d i o D i s c u s s i o n s J a n u a r y t o D e c e m b e r , 2 0 2 3 . A c r o s s t h e N o r t h W e s t R e g i o n o f S i e r r a L e o n e , s i m u l c a s t s w e r e d o n e ; r e s p o n s e s t o i n v i t e s b y p a r t n e r s o n s p e c i a l r a d i o d i s c u s s i o n s , r a d i o i n t e r v i e w s g r a n t e d v i a p h o n e c a l l s , a n d o t h e r s , e t c . T h e u s u a l R e g u l a r A n t i - C o r r u p t i o n C o m m i s s i o n H o u r h a s b e e n o n g o i n g t h r o u g h o u t t h e y e a r . 4 . P a r t n e r s h i p J a n u a r y t o D e c e m b e r , 2 0 2 3 . A C C N o r t h W e s t h a s a c t i v e l y p a r t i c i p a t e d i n D I S E C a n d P R O S E C m e e t i n g s d u r i n g t h e w e e k s a n d m o n t h s ; s e v e r a l o t h e r p a r t n e r s h i p e n g a g e m e n t s w e r e b e i n g h o n o r e d t o s t r e n g t h e n t i e s w i t h b o t h p r i v a t e a n d p u b l i c s e c t o r s a c r o s s t h e r e g i o n . 5 . N A C S E n g a g e m e n t J a n u a r y t o D e c e m b e r , 2 0 2 3 . S e v e r a l e x h a u s t i v e s e s s i o n s w e r e h e l d w i t h s t a k e h o l d e r s a c r o s s t h e N o r t h W e s t R e g i o n c o n c e r n i n g t h e c r a f t i n g o f t h e f i f t h g e n e r a t i o n o f t h e N A C S ( 2 0 2 4 – 2 0 2 8 ) . B e s i d e s , N A C S h a d a l o n g s i d e t h e P r e v e n t i o n . 6 . M e e t t h e S c h o o l a n d U n i v e r s i t y C a m p a i g n s J a n u a r y t o D e c e m b e r , 2 0 2 3 . S c h o o l s , c o l l e g e s , u n i v e r s i t i e s , a n d t e r t i a r y i n s t i t u t i o n s a c r o s s t h e N o r t h W e s t R e g i o n w e r e i n t e r m i t t e n t l y e n g a g e d i n M e e t t h e S c h o o l ’ a n d M e e t t h e U n i v e r s i t y C a m p a i g n s . S e v e r a l o t h e r e n g a g e m e n t s w i t h I n t e g r i t y a n d A c c o u n t a b i l i t y N o w C l u b s w e r e h a n d l e d . 7 . A d m i n J a n u a r y t o D e c e m b e r , 2 0 2 3 . A s p e r e x p e c t a t i o n , a d m i n f u n c t i o n s w e r e a p t l y c a r r i e d o u t : M i n u t e s o f C R C , a s w e l l a s g e n e r a l s t a f f m e e t i n g s , a r e a l l i n t a c t ; a d m i n m o n t h l y r e p o r t s a n d s t o r e u p d a t e s a r e a l l a v a i l a b l e ; u p d a t e d s t a f f p e r s o n a l f i l e ; t r a c e s o f f u e l t r a n s a c t i o n f o r o f f i c e v e h i c l e , b i k e , a n d g e n e r a t o r a r e i n t a c t ; a s s e t s d e c l a r a t i o n f o r m s a r e a l l i n t a c t ; i n v o i c e s o f p r o c u r e d i t e m s w i t h r e c e i p t s a r e a v a i l a b l e ; t h e r e i s s a n i t y w i t h i n a n d a r o u n d t h e o f f i c e ; s t a f f a t t e n d a n c e a n d m o v e m e n t i s s a t i s f a c t o r y ; t h e O f f i c e v e h i c l e i s f r e q u e n t l y a n d a l m o s t f a u l t y . M a i n t e n a n c e i s h u g e . 8 . I n v e s t i g a t i o n s J a n t o D e c , 2 0 2 3 . C a s e r e c o n c i l i a t i o n w a s u p d a t e d f r o m H / Q a n d f o l l o w - u p s w e r e d o n e . 1. NOR TH WEST REGIONAL OFFICE FY 2023 FINANCIAL SUMMAR Y REPOR T st ÿ Of fice Balance as at 1 January 2023; Le 5,644.79 and SSN Monitoring balance; Le 15,282.50 th ÿ Of fice Reimbursement from HQ between January 2023 to 13 December 2023; Le 160,765.00 and SSN/PSSNYE Monitoring; Le 855,557.00 66 ANNUAL REPOR T 2023

67. M e e t i n g s M o n t h l y C R C m e e t i n g s w e r e h e l d S t a f f m e e t i n g s w e r e a l s o h e l d a t i n t e r v a l s F u e l F u e l f o r o f f i c e v e h i c l e s , m o t o r b i k e s , a n d g e n e r a t o r s i s n o t p u r c h a s e d i n a r e a s o n a b l e q u a n t i t y t o s e r v i c e t h e e q u i p m e n t . T h e c o s t o f f u e l i s n o t s t a g n a n t d o c h a n g e f r o m t i m e t o t i m e 6. FINANCE DEP AR TMENT R E C U R R E N T E X P E N D IT U R E F O R M A K E N I N O D E T A L S 2 0 2 2 2 0 2 3 JA N U A R Y 5 0 ,0 0 0 .0 0 - F E B R U A R Y - 2 0 ,0 0 0 .0 0 M A R C H - 3 0 ,0 0 0 .0 0 A P R IL 2 0 ,0 0 0 .0 0 M A Y - - JU N E 7 0 ,0 0 0 .0 0 3 0 ,0 0 0 .0 0 JU L Y - - A U G U S T - 5 ,0 0 0 .0 0 S E P T E M B E R - 5 ,0 0 0 .0 0 O C TOB E R 7 0 ,0 0 0 .0 0 3 0 ,0 0 0 .0 0 N O V E M B E R - 5 ,0 0 0 .0 0 D E C E M B E R - 5 ,0 0 0 .0 0 TO T A L 2 1 0 ,0 0 0 .0 0 1 3 0 ,0 0 0 .0 0 NOR TH WESTERN REGIONAL OFFICE-POR T LOKO 1. INTRODUCTION Activities undertaken during the year under review are; N o . A c t i v i t y T i m e L i n e C o m m e n t / O u t c o m e 1 . C u s t o m i z e d M e e t i n g J a n u a r y t o D e c e m b e r , 2 0 2 3 . S e v e r a l c u s t o m i z e d m e e t i n g s w i t h M D A s h a v e b e e n h e l d w i t h a c c o m p l i s h m e n t s a c r o s s t h e N o r t h W e s t R e g i o n . T h u s , c o r r u p t i o n p r e v e n t i o n t o c u s t o m i z e d e n g a g e m e n t s 2 . C o m m u n i t y M e e t i n g J a n u a r y t o D e c e m b e r , 2 0 2 3 . M o r e c o m m u n i t y m e e t i n g s w e r e o r g a n i z e d a n d o b j e c t i v e s w e r e a c c o m p l i s h e d . S o m e h a d t o d o w i t h s e n s i t i z a t i o n a n d a w a r e n e s s r a i s i n g o n S S N , P S S N Y E , a n d t h e u s u a l h e i g h t e n e d p u b l i c e d u c a t i o n i n r e m o t e c o m m u n i t i e s o n t h e e v i l s o f c o r r u p t i o n , a n d t h e b e n e f i t s o f h a v i n g a c o r r u p t f r e e s o c i e t y . 65 ANNUAL REPOR T 2023

24. Case Log Chart Some of the high-profile cases investigated by the Unit are highlighted below: ÿ The Registrar of the Appeals Court of Sierra Leone ÿ The Director General and others of the Sierra Leone Broadcasting Corporation ÿ T ax Liability payments misappropriated by of ficials of financial, public, and private institutions ÿ Sierra Leone Maritime Administration involving the Executive Director , Director of Finance, and others ÿ T ransfer file from SLP involving senior and junior police personnel on bribery allegation ÿ Le 4. 9 billion Onion contracts awarded to two companies ÿ Principal of the Annie W alsh Senior Secondary School investigation relating to the admission of pupils into SSS-1 ÿ Corrupt Acquisition of wealth involving the former Chief Immigration Of ficer ÿ Eastern T echnical University investigation involving the Finance Of ficer ÿ PSSYNE investigations involving ACC/NaCSA contract staf f ÿ Deputy Director and Finance Of ficer of MBSSE and Administrative staf f of KDC & KCC relating to funds allocated for the running of the of fices ÿ Nonpayment of P A YE and other taxes involving Betting companies/Casinos. The Unit continued to carry out its activities such as cooperating with external and security agencies like the Sierra Leone Police, Immigration Department, and Audit Service. This was evident in the several monitoring exercises during W ASSCE and BECE Examinations and in the process cell phones were seized and some arrests were made for suspected exam malpractices. Internally , the Department fostered positive collaboration with staf f from the Public Education and External Outreach Department and the Prevention Department. This harmonious teamwork facilitated a seamless flow in working towards achieving the set goals of the Commission. T raining plays a crucial role in equipping intelligence and investigation of ficers with the necessary skills and knowledge to ef fectively comba t contemporary issues such as cyber fraud, anti-money laundering, and global 4. COLLABORA TION WITH OTHER DEP AR TMENTS AND AGENCIES 5. TRAINING 22 ANNUAL REPOR T 2023

89. NOTES T O THE FINANCIAL ST A TEMENTS – (Continued) 7 Intangible Non-Curr ent Assets 2 0 2 2 S L e 2 0 2 1 S L e C o s t : B a l a n c e B r o u g h t f o r w a r d 1 0 0 , 4 5 9 1 0 0 , 4 5 9 A d d i t i o n s D u r i n g t h e y e a r - - B a l a n c e C a r r i e d f o r w a r d 1 0 0 , 4 5 9 1 0 0 , 4 5 9 P r o v i s i o n f o r A m o r t i s a t i o n : B a l a n c e B r o u g h t f o r w a r d 9 5 , 8 5 9 9 3 , 5 5 9 C h a r g e f o r t h e y e a r 2 , 3 0 0 2 , 3 0 0 B a l a n c e C a r r i e d f o r w a r d 9 8 , 1 5 9 9 5 , 8 5 9 C a r r y i n g A m o u n t : 2 , 3 0 0 4 , 6 0 0 C o s t o f f u l l y A m o r t i s e d A s s e t s 9 1 , 2 5 9 9 1 , 2 5 9 8: Other Curr ent Assets 2 0 2 2 S L e 2 0 2 1 S L e P r e p a y m e n t s 2 8 4 , 5 9 8 2 2 8 , 0 7 3 2 8 4 , 5 9 8 2 2 8 , 0 7 3 9 Cash and Cash Equivalent 2 0 2 2 2 0 2 1 S ie r r a L e o n e C o m m e r c ia l B a n k 0 1 1 ,3 8 7 ,1 7 8 2 ,0 3 0 ,4 5 4 S ie r r a L e o n e C o m m e r c ia l B a n k 0 2 9 8 3 ,3 5 6 2 7 9 ,2 0 5 S L C B B o 1 ,6 6 3 2 5 ,3 4 8 S L C B M a k e n i 4 7 ,9 3 6 3 1 ,9 5 1 A c c e s s B a n k 0 1 3 0 3 ,2 7 8 1 8 8 ,9 2 5 A c c e s s B a n k 0 2 9 ,1 5 4 ,0 8 2 5 ,6 2 3 ,2 9 5 S L C B - K e n e m a 2 5 ,2 1 8 ( 3 ,5 1 4 ) S L C B 0 5 8 6 7 ,7 4 3 1 ,0 6 1 ,7 6 6 S L C B K o n o 3 3 ,8 3 3 1 6 ,5 9 0 B a n k o f S ie r r a L e o n e G B P 2 2 7 ,2 6 4 1 4 9 ,9 2 1 B a n k o f S ie r r a L e o n e S L L 3 4 ,8 6 5 2 4 ,2 4 6 E c o b a n k C a s h E x p r e s s C a r d 1 3 ,8 8 5 1 6 ,7 3 6 R o k e l C o m m e r c ia l B a n k U S D - G R M / S S N 1 ,6 1 4 ,0 2 9 1 ,0 3 8 ,6 2 2 R o k e l C o m m e r c ia l B a n k S L L - G R M / S S N 8 0 8 ,6 2 9 3 0 7 ,9 0 1 S L C B A C C - O S IW A U S D 3 0 ,4 6 6 3 5 5 ,8 7 8 S L C B A C C - O S IW A S L L 2 6 1 ,0 4 6 7 6 ,9 4 5 S L C B P o r t L o k o 2 0 ,9 2 9 2 5 ,0 6 6 C a s h i n H a n d 8 ,1 7 5 7 ,1 9 6 1 5 ,8 2 3 ,5 7 3 1 1 ,2 5 6 ,5 3 1 87 ANNUAL REPOR T 2023

37. 10. FRONT DESK ENQUIR Y 1 1. SUPPOR T THE IMPLEMENT A TION OF THE SOCIAL SAFETY NET (SSN) AND THE PRODUCTIVE SOCIAL SAFETY NET AND YOUTH EMPLOYMENT (PSSNYE) PROJECT 12. UPDA TE OF THE ACC WEBSITE, NOTICE BOARDS, AND SOCIAL MEDIA GROUPS 13. ENGAGEMENT WITH P AR TNERS 14. MEMORANDA OF UNDERST ANDING 15. INTERNA TIONAL CORRUPTION INDICES AND RANKINGS In the reporting year , 31 persons from the public visited the Department at the Commission's Headquarters and Regional Of fices on inquiries that centered on academic research and general information on the operations of the Commission. This activity is also a mechanism for enlisting more people into the fight against corruption and increasing their knowledge of corruption-related issues. In a bid to address cases of bribery in public service delivery institutions and protect the Social Safety Net program from abuse and acts of corruption, the Department conducted sensitization and awareness programs across the country . The reduction in the cases of bribery in the country and the successes recorded in the implementation of the SSN and PSSNYE projects have been lar gely due to these customized community outreach exercises. The Department kept a regular update of the ACC website; notice board, T witter , Facebook, and other social media platforms with current materials and information on ACC activities. News Items and other information materials were uploaded and shared on the ACC website: 277 , Instagram- 17 , T ikT ok- 23, Linkedlin- 31 , Y outube- 16 , Facebook- 178, T witter - 142 and in several WhatsApp groups. In 2023, the Department conducted 75 customized engagements with various partners. Some of these engagements were meetings or ganized by the ACC while others were meetings in which the ACC was invited to participate. This was done to enlist these or ganizations to help raise awareness of transparency , integrity , and the fight against corruption in their respective communities. The Commission continued with its strategy of getting more partners on board the anti-corruption campaign. This was done to strengthen partnership and collaboration between the Commission and other government and non-governmental institutions implementing good governance programs and projects. Through the Department, the Commission engaged two ( 2 ) of these or ganizations by the signing of Memoranda of Understanding. The two or ganizations are the Of fice of the V ice President of Integrity , W orld Bank Group on th th 15 June 2023 and EST . Applied Intelligence on 26 September , 2023. These Memoranda of understanding spelled out areas of collaboration, including information sharing geared towards enhancing the work of each other . Due to the incredible anti-corruption ef forts of the country , Sierra Leone made remarkable progress in international indices like those of T ransparency International and the Millennium Challenge Corporation Scorecard, as well as local independent assessments like the National Corruption Perception Survey Report. According to the T ransparency International (TI) Corruption Perception Index-2023 Report, Sierra Leone was ranked 108 out of 180 nations. The country moved its score from 34 in 2022 to 35 in 2023 in the T ransparency International Corruption Index, which was above the sub-Saharan average of 33. 35 ANNUAL REPOR T 2023

12. and continued in the North-East and North W est regions of the country , and the Southern and Eastern regions in January 2024. Some of the issues raised during the consultations were: · There should be a functional rotation of civil servants between and among MDAs and Local Councils. · The Public Accounts Committee (P AC) of Parliament must ensure MDAs implement recommendations made by Audit Service Sierra Leone. · Intensify public education campaigns on corruption. · Anti-corruption studies should be added to the school curriculum. · Ensure timely disbursement of subventions to schools, MDAs, and Local Councils. · Salary harmonization in all MDAs and Local Councils. · Introduce the use of biometric signing systems and electronic payment and transfer systems. · Develop a recognized national electronics IT system that will interact with all MDAs. · There should be equal punishment for all corrupt culprits by law enforcement bodies. · Digitalization of systems and processes within MDAs and local Councils. · ACC should create a whistle-blower website. · W orkers should be treated equally in the workplace, guided by existing policies. · Pin codes should be given quickly to teachers and health workers serving in the public service to avoid volunteers taking bribes as a means of self-payment. · Government to strengthen the CDIID. Engagement with the Financial Intelligence Unit (FIU) 10 ANNUAL REPOR T 2023

90. 2 0 2 2 2 0 2 1 B a l a n c e B r o u g h t f o r w a r d ( 1 9 , 1 8 7 , 8 7 8 ) ( 1 7 , 9 7 6 , 1 6 8 ) R e s u l t s f o r t h e y e a r ( 9 , 9 5 0 , 3 9 8 ) ( 1 , 2 1 1 , 7 1 0 ) ( 2 9 , 1 3 8 , 2 7 6 ) ( 1 9 , 1 8 7 , 8 7 8 ) NOTES T O THE FINANCIAL ST A TEMENTS – (Continued) 10. Accumulated Funds 1 1. Pr ovision for Employee Benefit 2 0 2 2 2 0 2 1 B a l a n c e B r o u g h t f o r w a r d 4 5 , 2 6 8 , 5 0 1 4 1 , 3 6 3 , 6 7 0 P r o v i s i o n f o r t h e y e a r 1 8 , 2 7 2 , 6 5 8 5 , 5 8 2 , 0 5 9 B e n e f i t s P a i d w i t h i n t h e y e a r ( 1 , 2 7 4 , 2 4 1 ) ( 1 , 6 7 7 , 2 2 8 ) 6 2 , 2 6 6 , 9 1 8 4 5 , 2 6 8 , 5 0 1 12. Other Payables 2 0 2 2 S L e 2 0 2 1 S L e A c c r u e d E x p e n s e s 9 7 , 5 0 0 8 5 , 0 0 0 S t a f f W e l f a r e 3 3 0 1 1 , 0 9 4 S u n d r y C r e d i t o r s 8 , 6 5 3 , 5 8 8 5 , 5 2 4 , 1 2 3 W i t h h o l d i n g T a x 2 0 2 , 4 5 3 1 7 , 4 9 9 P A Y E 9 9 3 , 0 8 7 1 1 5 , 0 3 0 9 , 9 4 6 , 9 5 8 5 , 7 5 2 , 7 4 6 13. Capital Fund 2 0 2 2 2 0 2 1 B a l a n c e B r o u g h t f o r w a r d 2 , 2 4 0 , 1 4 0 2 , 2 4 0 , 1 4 0 C a p i t a l D o n a t i o n ( A s s e t s ) R e c e i v e d D u r i n g t h e Y e a r - - 2 , 2 4 0 , 1 4 0 2 , 2 4 0 , 1 4 0 A m o u n t R e a l i s e d : D u r i n g p r i o r y e a r s ( B a l a n c e B r o u g h t f o r w a r d ) 1 , 5 9 8 , 5 7 4 1 , 2 7 0 , 6 9 3 A m o u n t R e a l i s e d d u r i n g t h e 2 0 2 2 f i n a n c i a l y e a r ( A m o u n t T r a n s f e r r e d t o t h e s t a t e m e n t o f c o m p r e h e n s i v e i n c o m e ) 2 1 3 , 8 5 6 3 2 7 , 8 8 1 ( 1 , 8 1 2 , 4 3 0 ) ( 1 , 5 9 8 , 5 7 4 ) B a l a n c e c a r r i e d f o r w a r d 4 2 7 , 7 1 1 6 4 1 , 5 6 6 88 ANNUAL REPOR T 2023

72. A c t i v i t y N o C u s t o m i z e d m e e t i n g s 2 1 M e e t t h e S c h o o l s C a m p a i g n 2 6 M o n i t o r i n g o f p u b l i c e x a m i n a t i o n s N P S C E , B E C E , a n d W A S S C E R A D I O P R O G R A M M E S A C C h o u r 1 0 C u r r e n t A f f a i r s 4 5 6. PREVENTION UNIT The Prevention Unit has only one staf f in the person of Abiebatu Abu Mattia A c t i v i t y S t a t u s 1 . R e v i e w o f U t i l i z a t i o n o f S c h o o l f e e s u b s i d i e s f o r 1 0 ( 1 0 ) J u n i o r a n d S e n i o r S e c o n d a r y S c h o o l s 6 ( S i x ) C o m p l e t e d a n d d r a f t r e p o r t s s u b m i t t e d f o r 2 ( t w o ) s c h o o l s u n d e r r e v i e w 2 ( t w o ) S c h o o l s p e n d i n g 2 . E n g a g e m e n t s w i t h M D A s s i x M D A S ( 6 ) F i v e ( 5 ) M D A s e n g a g e d i n t h e r e v i e w a n d u t i l i z a t i o n o f t h e s e r v i c e c h a r t e r . S L R S A , E D S A , M B S S E , S A L W A C O K e n e m a G o v e r n m e n t H o s p i t a l , N a t i o n a l R e v e n u e A u t h o r i t y a n d S A L W A C O 3 . S u p p o r t t o P u b l i c E d u c a t i o n U n i t 4 . R e p o r t C e n t e r F i l e O n e ( 1 ) r e p o r t c e n t e r f i l e o n a l l e g e d m i s u s e o f P o s i t i o n 7. INVESTIGA TION Below is a summary Summary 1 . C a s e s B r o u g h t f o r w a r d f r o m 2 0 2 2 2 3 2 . N e w C a s e s 7 3 . C u r r e n t l y U n d e r I n v e s t i g a t i o n 1 8 4 . C o m p l e t e d i n v e s t i g a t i o n 1 2 5 . C a s e w i t h P r o s e c u t i o n D e p t 1 E T U 6 . H i g h P r o f i l e I n v e s t i g a t i o n 1 M B S S E 7 . M a t t e r s i n c o u r t c u r r e n t l y 0 8 . C o n v i c t i o n o n t h e m a t t e r b e t w e e n t h e S t a t e a n d P e t e r K a m a r a a n d o t h e r s 1 Note: The ETU matter is a public interest matter in Kenema and the of fice keeps getting concerns from the university , the media, and the public about the status of the investigations. There is a need for additional investigator 70 ANNUAL REPOR T 2023

48. in the area of professional procurement activities, this process has contributed immensely towards improved quality of product, contract management service delivery , and value for money generally . ACC Integrity House, T ower Hill, Fr eetown. The Estate Unit ef fectively became operational in September 2023. The mission of the Estate Unit is to ef ficiently manage and enhance the overall well-being of the Commission's entire nationwide estates (freehold property , rented of fice buildings, and yet undeveloped lands), by maintenance, operational ef ficiency , and a conducive working environment for staf f while working. I. Pr operty Management ACC Estate Unit Portfolio II. Maintenance Activities - Integrity House · Periodic preventive maintenance was conducted on the 250 KV A generator , the elevator , and the central ventilation and Air Conditioning system at Integrity House. · W ork done on Leeward windows by the Contractor to stem leakages. Additional work is required. · Plumbing in the toilets (siphons, faucets, and valves repaired/replaced). EST A TE UNIT 1. INTRODUCTION D i s t r i c t A d d r e s s S t a t u s O w n e r 1 . P o r t L o k o - 1 3 S h e r i f a S t r e e t , P o r t L o k o R e n t e d P r i v a t e 2 . K e n e m a - O f f M a x w e l l K o b e S t r e e t , K e n e m a A C C O w n e d A C C 3 . K o n o 1 8 S a n s s i e S t r e e t , K o i d u , K o n o R e n t e d P r i v a t e 4 . B o 1 0 B o - P u j e h u n D r i v e , S a m i m i S e c t i o n , B o R e n t e d P r i v a t e 5 . M a k e n i M e n a H i l l s A C C O w n e d A C C 46 N o . - - - ANNUAL REPOR T 2023

28. 2. ACC CONVICTIONS AND ACQUITT ALS IN 2023 C a s e N a m e O ffe n s e N u m b e r o f P e r s o n s c o n v i c t e d A c q u i t t a l s C o m m e n t 1 T h e S t a t e v s . M u s t a p h a S e n e s i e M i s a p p r o p r i a t i o n o f P u b l i c P r o p e r t y C o n t r a r y t o S e c t i o n 3 6 ( 1 ) o f t h e A n t i - C o r r u p t i o n A c t N o . 1 2 o f 2 0 0 8 1 0 O n 3 / 2 / 2 3 a t t h e B o H i g h C o u r t , J u s t i c e G a n d a J . c o n v i c t e d t h e A c c u s e d o n o n e c o u n t o f m i s a p p r o p r i a t i o n o f P u b l i c P r o p e r t y C o n t r a r y t o S e c t i o n 3 6 ( 1 ) o f t h e A n t i - C o r r u p t i o n A c t n o .1 2 o f 2 0 0 8 . T h e A c c u s e d m i s a p p r o p r i a t e d 3 0 b a g s o f f e r t i l i z e r s b e i n g p u b l i c p r o p e r t y a l l o c a t e d t o t h e p e o p l e o f G e n d e m a v i l l a g e , S a h n s e c t i o n , B u m p e h , G a o c h i e f d o m , B o i n t h e S o u t h e r n D i s t r i c t . T h e j u d g e o r d e r e d t h e A c c u s e d t o p a y a f i n e o f F i f t y M i l l i o n ( L e 5 0 m o l d n o t e s ) L e o n e s f o r t h w i t h o r 5 y e a r s i m p r i s o n m e n t . 2 T h e S t a t e v s . A b d u l K a r i m M i s a p p r o p r i a t i o n o f P u b l i c P r o p e r t y C o n t r a r y t o 1 3 T h e H i g h C o u r t i n K e n e m a p r e s i d e d o v e r b y J u s t i c e A g g r e y A r u n a 26 ANNUAL REPOR T 2023

61. now consists of two staf f but previously three until the end of the Second Quarter 2023 when one staf f was withdrawn and assigned to the Regional Of fice in Kono. The composition was one Senior Investigation Of ficer and two Investigation Of ficers but now it is one Senior Investigation Of ficer and one Investigation Of ficer responsible for intelligence gathering and investigation of both proactive and reactive cases within the jurisdiction of the Regional Of fice. The Unit under the period of review embarked on several proactive and reactive investigations in respect of which reports were developed and submitted for perusal and advice. Below is a log of proactive and reactive investigations completed within the reporting period The Prevention Department which is mainly tasked with the responsibility of identifying corruption vulnerabilities in systems, processes, and procedures of Ministries Department and Agencies (MDAs) wit h a view of putting in place mechanisms to address such vulnerabilities to prevent the occurrence of corruption in the Region has one staf f. 5. PREVENTION UNIT A c t i v i t y O u t p u t s O u t c o m e s 1 . R e v i e w a n d D e v e l o p m e n t o f C i t i z e n s ’ S e r v i c e C h a r t e r f o r M D A ’ s i . B o G o v e r n m e n t H o s p i t a l i i . S i e r r a L e o n e R o a d S a f e t y A u t h o r i t y - ( S L R S A ) i i i . B o C h i l d r e n ' s H o s p i t a l i v . N a t i o n a l M i n e r a l A g e n c y ( N M A ) T h r e e ( 3 ) S e r v i c e C h a r t e r w a s d e v e l o p e d a n d s e n t t o H Q f o r a p p r o v a l . A w a i t i n g v a l i d a t i o n d a t e s b y e a c h A d m i n i s t r a t i o n . T h e l e t t e r w a s d e v e l o p e d a n d s e n t t o H Q f o r a p p r o v a l . W o r k i n P r o g r e s s . T h e f u n d i n g i s s u e h a s b e e n a m a j o r c h a l l e n g e f o r t h e s e M D A s . N o g o v e r n m e n t a l l o c a t i o n f o r i m p l e m e n t e d a c t i v i t i e s f o r t h e y e a r . H e a d o f U n i t o f P o l i c y a n d E t h i c s t o a p p r o v e w o r k t o c o m m e n c e o n s u c h a c t i v i t y . A c t i v i t y o n p r o g r e s s 59 ANNUAL REPOR T 2023

58. 3 8 A R K 2 5 3 M o t o r B i k e U n a s s i g n e d ( K a b a l a ) N o t i n u s e P a r k e d a t M a k e n i O f f i c e 3 9 A L Y 1 4 8 M o t o r B i k e U n a s s i g n e d ( M a k e n i ) N o t i n u s e P a r k e d a t M a k e n i O f f i c e 4 0 A G F 7 2 6 M o t o r B i k e U n a s s i g n e d ( M a k e n i ) N o t i n u s e P a r k e d a t M a k e n i O f f i c e REGIONAL OFFICES SOUTHERN REGIONAL OFFICE-BO 1. INTRODUCTION 2. THE GENERAL ADMINISTRA TION 3. PUBLIC EDUCA TION UNIT This report focuses on activities undertaken within the Southern Region by the Regional Of fice within the period st th 1 January to 19 December 2023. It captures the general administration of the Regional Of fice, the activities of the Public Education Department, the Investigation and Intelligence Department, the Finance Unit, and the Social Safety Net Redress Mechanism within the Southern Regional Of fice. There are Fifteen (15) staf f members constituting the Regional Manager , four (4) staf f in the Admin Unit, two (2) staf f in the Investigation Unit, four (4) staf f in Public Education (including one Intern staf f), one Senior Finance Of ficer , 1 Prevention Unit and T wo Social Safety Net Redress Mechanism/ PSSNYE staf f. Administratively , the of fice attendance has been good with nothing serious to report about regarding staf f conduct. This has primarily resulted from measures put in place to address issues of members of staf f proactively and promptly to ensure a convivial relationship that ensures maximum staf f productivity . Generally , the compound is now well-cleaned and can best be described as a conducive working environment for all. The Public Education Unit is char ged with the responsibility of educating and informing the general public about the work of the commission and corruption vulnerabilities and threats within the district. The Unit also interacts and liaises with the Media, Civil Society Or ganizations, MDAs, INGOs, NGOs, IMCs, and the community people among others. The Unit has been very active in implementing the NACS and Prevention Department recommendations in the district. 56 ANNUAL REPOR T 2023

63. A c t i v i t y O u t p u t s O u t c o m e s 5 P u b l i c E d u c a t i o n , S e n s i t i z a t i o n a n d O u t r e a c h T r a i n i n g a n d C a p a c i t y B u i l d i n g o n t h e C o m p l i a n c e M a n a g e m e n t a n d S a n c t i o n H a n d b o o k H e l p i n t h e S e n s i t i z a t i o n o f t h e P u b l i c o n t h e P r e v e n t i o n D e p a r t m e n t w i t h i n t h e S o u t h e r n R e g i o n O n e - d a y T r a i n i n g c o n d u c t e d f o r M D A s t o g a u g e t h e i r p e r c e p t i o n o f t h e C o m p l i a n c e M a n a g e m e n t S a n c t i o n H a n d b o o k S c h o o l s O u t r e a c h a n d V i s i t a t i o n o f M D A s o n P u b l i c K n o w l e d g e o f t h e r o l e o f t h e P r e v e n t i o n D e p a r t m e n t a s a t o o l i n f i g h t i n g c o r r u p t i o n w i t h i n t h e S o u t h e r n R e g i o n . 6 A s s i s t i n t h e c o n d u c t o f E t h i c s a n d I n t e g r i t y T r a i n i n g f o r n e w l y r e c r u i t e d M i n e s C o m p l i a n c e O f f i c e r s ( N a t i o n a l M i n e r a l A g e n c y - B o ) T h e S p o t V i s i t a t i o n o n B o O f f i c e b y t h e D e p u t y D i r e c t o r o f P r e v e n t i o n a n d H e a d o f P o l i c y U n i t O n e d a y T r a i n i n g w a s d o n e f o r n e w l y r e c r u i t e d M i n e s O f f i c e r s - N a t i o n a l M i n e r a l A g e n c y - B o d i s t r i c t T h e m e e t i n g w a s h e l d a t t h e B o o f f i c e b y t h e D e p u t y D i r e c t o r a n d H e a d o f t h e P o l i c y a n d E t h i c s U n i t . A r e p o r t o f m i n u t e s o n d i s c u s s i o n s w a s s e n t t o H Q f o r r e f e r e n c e a n d a c t i o n s t o b e t a k e n . T h e t r a i n i n g w a s d o n e , a n d t h e d e v e l o p m e n t a n d r e v i e w o f t h e C i t i z e n S e r v i c e C h a r t e r f o r N M A w a s d i s c u s s e d a n d i s p r e s e n t l y o n g o i n g . M i n u t e s o f R e p o r t p r o d u c e d a n d s e n t t o H Q 6. ADMINISTRA TION/REPOR T CENTER 6.1 MANAGER Attended PROSEC Meetings, together with the Public Education Unit conducted public education activities in Communities, and MDAs in the four Districts, addressed administrative issues within the Of fice, assisted the Investigation Unit in conducting inquiries and investigations generally , held Meetings with staf f, ensured the working environment is conducive for staf f and ensured ef fective communication between Headquarters and the Regional Of fice South and ensured that the IAC day activities were carried out successfully . 6.2 ST ORE Received supply of store items twice this year , 2023. 61 ANNUAL REPOR T 2023

66. 4. PUBLIC EDUCA TION AND EXTERNAL OUTREACH UNIT N O A C T IV IT Y F R E Q U E N C Y F U N D IN G 1 C u st o m iz ed M ee ti n g s 0 9 N o n - fu n d ed 2 C o m m u n it y M ee ti n g s 0 3 N o n - fu n d ed 3 P ar tn er sh ip M ee ti n g s 1 0 N o n - fu n d ed 4 M ee t - th e - sc h o o l s C am p ai g n s 0 4 N o n - fu n d ed 5 M o n it o ri n g 1 3 N o n - fu n d ed 6 R ad io D is cu ss io n P ro g ra m s 2 6 W o rl d B an k / N o n - fu n d ed 7 T ra in in g 0 2 N o n - fu n d ed 8 R ad io J in g le 9 0 s lo ts W o rl d B an k 9 In te rn at io n al A n ti - C o rr u p ti o n D ay 0 3 A ct iv it ie s F u n d ed H Q 5. ADMINISTRA TION UNIT R e p o r t s : 1 8 R e p o r t s r e c e i v e d i n t h e y e a r u n d e r r e v i e w R e s p o n s e s : 1 5 R e s p o n s e s w e r e m a d e : 8 - 2 0 2 2 A u d i t R e p o r t s w e r e a s s i g n e d t o t h e I n v e s t i g a t i o n D e p t . - 1 0 r e f e r r e d f o r I n v e s t i g a t i o n - 5 r e f e r r e d t o t h e P r e v e n t i o n & f o r A d m i n i s t r a t i v e a c t i o n . C o r r e s p o n d e n c e s : I n c o m i n g : 4 4 - c o r r e s p o n d e n c e s r e c e i v e d f r o m v a r i o u s p a r t n e r s O u t - g o i n g : 7 2 - c o r r e s p o n d e n c e s s e n t t o v a r i o u s p a r t n e r s u n d e r t h e y e a r o f r e p o r t i n g . O S D A r m e d G u a r d s 4 - O S D a r m e d g u a r d s , d e p l o y e d a s f o l l o w s : 1 - d a y g u a r d 2 - n i g h t g u a r d s 1 R e g i o n a l M a n a g e r’ s r e s i d e n c e T h e m o n t h l y s t i p e n d o f O S D d o e s n o t c o m e r e g u l a r l y 64 ANNUAL REPOR T 2023

29. 2 T h e S t a t e v s . A b d u l K a r i m K a r g b o a n d 3 o t h e r s M i s a p p r o p r i a t i o n o f P u b l i c P r o p e r t y C o n t r a r y t o S e c t i o n 3 6 ( 1 ) o f t h e A n t i - C o r r u p t i o n A c t N o . 1 2 o f 2 0 0 8 a s a m e n d e d i n 2 0 1 9 1 3 T h e H i g h C o u r t i n K e n e m a p r e s i d e d o v e r b y J u s t i c e A g g r e y A r u n a c o n v i c t e d t h e a c c u s e d o n t w o c o u n t s o f m i s a p p r o p r i a t i o n o f p u b l i c f u n d s a n d t w o c o u n t s o f c o n s p i r a c y t o c o m m i t a c o r r u p t i o n o f f e n s e c o n t r a r y t o S e c t i o n 1 2 8 ( 1 ) o f t h e A C A c t N o . 1 2 o f 2 0 0 8 a s a m e n d e d b y A C A m e n d m e n t A c t N o . 9 o f 2 0 1 9 . T h e a c c u s e d c o n s p i r e d t o m i s a p p r o p r i a t e s e p a r a t e l y t h e s u m o f L e 3 0 M i l l i o n ( 0 l d n o t e ) p a y a b l e t o t h e N a t i o n a l R e v e n u e A u t h o r i t y ( N R A ) a s c o u r t f i n e s i n r e s p e c t o f t h e t w o a c c u s e d p e r s o n s , A b u b a k a r r S i d i q u e T u r a y a n d M a t h e w A m a r a S e s a y. T h e a c c u s e d w a s c o n v i c t e d o n a l l 4 c o u n t s a n d f i n e d L e 3 0 M i l l i o n ( o l d n o t e s ) o n e a c h c o u n t t o r u n c o n c u r r e n t l y. T h e o t h e r a c c u s e d p e r s o n s ; P e t e r M o h a m e d K a m a r a , U m a r u Ta r a w a l l y, a n d A n s u S o m b o w e r e a c q u i t t e d a n d d i s c h a r g e d 3. FINES 2023 C o u r t 1 Q tr . 2 Q tr . 3 Q tr . 4 Q tr . H ig h C o u r t L e 5 0 M ( 0 ld n o te s ) 0 3 0 M ( O ld L e o n e s ) 0 0 0 0 0 0 0 0 0 A p p e a l C o u r t 0 0 0 0 27 ANNUAL REPOR T 2023

38. 16. RADIO AND TELEVISION MONIT ORING 17. COMMEMORA TION OF THE INTERNA TIONAL ANTI-CORRUPTION DA Y , 2023 18. A W ARDS AND ACCOLADES In a bid to keep the public abreast with corruption issues reported by the media, the Department engaged and monitored all major radio and television stations where programs were aired on the work of the Commission across the country . The Anti-Corruption Commission Sierra Leone joined the world in the commemoration of the International th th Anti-Corruption (IAC) Day on the 8 and 9 of December 2023, with the local theme: 'National Health W alk against Corruption for a better Sierra Leone' . th On the 8 of December , the Commission together with its Partners conducted a Health W alk from the T aylor Cummings Garden, Cotton T ree to Montana Car Park, Aberdeen Freetown. This activity was led by the Deputy Commissioner of the ACC, Augustine Foday Ngobie. The 2023 IAC Day was climaxed with an interfaith service held at the Commission's Integrity House, T ower Hill th in Freetown on the 9 of December . The Director of Finance, Mr . Sheku Kanu, who served as Chairman of the event, said that the Commission recognizes the importance of spiritual guidance and direction in the fight against corruption. And it is against this backdrop that the Commission has over the years set a day aside during the commemoration of the IAC Day for interfaith prayers to invoke God/Allah's divine spirit into the fight. The activity to mark the IAC Day 2023, was replicated in the ACC Regional Of fices in Port Loko, Makeni, Kono, Kenema, and Bo. W ith the remarkable gains made in the fight against corruption, the ACC received a total of 2 A wards and several certificates and medals, in recognition of its ef forts in fighting graft. These awards are both from The Zero Corruption Campaign (ZCC) a local and Integrity-based institution at their National Integrity A wards. The awards were for the Commissioner , Francis Ben Kaifala Esq., and the Deputy Commissioner , Augustine Foday Ngobie. O R G A N IS A T IO N / IN D E X 20 19 SC O R E /R A N K 20 20 SC O R E /R A N K 20 21 SC O R E /R A N K 20 22 SC O R E /R A N K 20 23 SC O R E /R A N K M ill en ni um C ha lle ng e C or po ra tio n Sc or ec ar d 79 % 81 % 83 % 79 % 76 % T ra ns pa re nc y In te rn at io na l C or ru pt io n Pe rc ep tio n Su rv ey 1 19 (r an ki ng ) 1 17 (r an ki ng ) 1 15 (r an ki ng ) 1 10 (r an ki ng ) 1 08 (r an ki ng ) T ra ns pa re nc y In te rn at io na l C or ru pt io n Pe rc ep tio n In de x 33 (s co re ab ov e Su b Sa ha ra av er ag e) 33 (s co re ab ov e Su b Sa ha ra av er ag e) 34 (s co re a bo ve Su b Sa ha ra av er ag e) 34 (s co re a bo ve Su b Sa ha ra av er ag e) 35 (s co re a bo ve Su b Sa ha ra av er ag e) 36 ANNUAL REPOR T 2023

34. recommendations prof fered to by the ACC, the Monitoring and Compliance Unit of the Prevention Department monitored and gauged the compliance of three (3) MDAs in 2023. The matrix below shows the results of those monitoring interventions. ii. Carried out oversight operations on public bodies operations. The Monitoring and Compliance Unit also conducted an on-the-spot check at the Sierra Leone Immigration Department to assess the Department's Compliance with Laws, Regulations, and Policies governing its operations. Although a few weaknesses were identified, and reported on, and public information was also issued to mitigate those weaknesses, to a lar ger extent, the Immigration Department's operations were consistent with the Laws, Regulations, and Policies governing its operations. 9. RESUL T OF MDAs MONIT ORED IN 2023 N o M D A N o . o f R e c o m m e n d a t i o n s P r o f f e r e d N o . o f R e c o m m e n d a t i o n s f u l l y C o m p l i e d w i t h C o m p l i a n c e R a t e ( % ) A c h i e v e m e n t R e c o m m e n d e d A c t i o n 1 . S i e r r a L e o n e W a t e r C o m p a n y ( S A L W A C O ) 6 8 1 0 1 4 . 7 % N o C o m p l i a n c e I n d i c t m e n t 2 . G U M A V a l l e y W a t e r C o m p a n y ( G U M A ) 9 0 8 3 9 2 % F u l l C o m p l i a n c e L e t t e r o f C o m m e n d a t i o n 3 . N a t i o n a l T e l e c o m m u n i c a t i o n s A u t h o r i t y ( N a T C A ) 1 2 7 1 0 9 8 6 % S i g n i f i c a n t C o m p l i a n c e L e t t e r o f F u r t h e r E n g a g e m e n t 32 ANNUAL REPOR T 2023

23. Members of the Unit participated in various virtual training programs or ganized by the Commonwealth Africa Anti-Corruption Centre (CAACC). Also, a member of the Unit participated in a GIABA-or ganized training program held in South Korea. The Unit further collaborated with the Investigations Unit and other Law enforcement agencies to analyze intelligence and process the same to fight corruption and combat money laundering and financing of terrorism. The Unit also undertook intelligence review updates to assess and analyze intelligence gathering and management for continuous improvement. This was to keep the trend with the latest techniques in the work of intelligence. 1. Staffing and Pr omotion: The Unit in 2023 had six personnel, comprising a Deputy Director who is serving as the Head of the Unit; two Senior Intelligence Of ficers, and three Intelligence Of ficers. 2. Resignation: One Intelligence Of ficer resigned from the job in November 2023. Challenges: The two motorbikes assigned to the Unit are out of use and this situation seriously hindered the activities of the Unit. The ACC operates provincial of fices albeit without Intelligence Of ficers. It is well known that unreported corrupt activities are prevalent in the provinces, but the absence of Intelligence of ficers in a way inhibited the Unit's ability to unearth them. This integrated Unit within the Department plays a critical role in investigating malfeasance and other corruption of fenses by seamlessly collaborating with other units. By combining their expertise and resources, this Unit can ef fectively gather evidence, conduct thorough investigations, and support the prosecution of corrupt individuals. This collaborative approach enhances the Department's ability to uncover and address corruption within the public sector , ultimately contributing to a more transparent and accountable Government. This Unit had a total caseload of 441 in 2023, of which 184 were brought forward from 2022. The Unit was able to complete the investigation of a total of 81 cases despite several challenges faced during the investigation. Below is a case statistics table for the period under review . Statistical Case Matrix for 2023 1 LACK OF OPERA TIONAL MOT ORBIKE 2 LACK OF INTEL OFFICERS IN THE PROVINCES 3. INVESTIGA TION UNIT N O C A S E C R E D E N T I A L N U M B E R O F C A S E S 1 2 0 2 2 c a s e s b r o u g h t f o r w a r d 1 8 4 2 2 0 2 3 c a s e s a s s i g n e d 2 6 2 3 C a s e s c o m p l e t e d 8 1 4 B r e a k d o w n o f c a s e s c o m p l e t e d a R e c o m m e n d e d f o r c l o s u r e 5 0 b R e c o m m e n d e d f o r L e g a l O p i n i o n 1 0 c R e c o m m e n d e d f o r R e c o v e r y 1 0 d R e c o m m e n d e d f o r r e f e r r a l t o M D A s 4 e R e c o m m e n d e d f o r C a u t i o n 4 f R e c o m m e n d e d t o K e e p i n v i e w ( K I V ) 3 g C a s e s a l r e a d y C l o s e d 5 8 h C a s e s u n d e r I n v e s t i g a t i o n 3 6 5 i A m o u n t o f M o n e y R e c o v e r e d L e 2 , 9 5 6 , 4 3 7 ( N L e ) 21 ANNUAL REPOR T 2023

62. A c t i v i t y O u t p u t s O u t c o m e s 2 A s s e s s m e n t o f S c h o o l F e e s S u b s i d y i n G o v e r n m e n t - A s s i s t e d S c h o o l s N a m e s o f S c h o o l s i . A h m a d i y y a M u s l i m S e n i o r S e c o n d a r y S c h o o l i i . C e n t e n a r y U n i t e d M e t h o d i s t S c h o o l ( S e n i o r & J u n i o r ) i i i . B o C o m m e r c i a l S c h o o l ( S e n i o r & J u n i o r ) i v . B o G o v e r n m e n t S e c o n d a r y S c h o o l v . C h r i s t t h e K i n g C o l l e g e v i . Q u e e n o f t h e H o l y R o s a r y S e c o n d a r y S c h o o l S e v e n S c h o o l s R e v i e w e d F i n a l R e p o r t s P r o d u c e d F i n a l R e p o r t P r o d u c e d F i n a l R e p o r t P r o d u c e d I n p r o g r e s s a s d o c u m e n t s a r e u n d e r r e v i e w I n p r o g r e s s , w a i t i n g f o r d o c u m e n t s f o r r e v i e w f r o m e a c h a d m i n i s t r a t i o n . T h e f i n a l R e p o r t i s p r o d u c e d f o r e a c h A s s e s s m e n t a n d s e n t t o H Q a n d t h e s c h o o l a d m i n i s t r a t i o n . 3 M o n i t o r i n g o f C o m p l i a n c e I m p l e m e n t a t i o n o n S y s t e m s R e v i e w R e c o m m e n d a t i o n 2 0 2 1 W o r k i n P r o g r e s s , a c t i v i t y p l a n n e d d e v e l o p e d . T h e u n a v a i l a b i l i t y o f V e h i c l e s t o s p e c i f i c a r e a s o f i n t e r e s t h a s b e e n a c h a l l e n g e f o r t h e A C C T e a m . T h e u n a v a i l a b i l i t y o f f u n d i n g f o r t h e U n i t h a s b e e n a g r e a t c h a l l e n g e . T h i s a c t i v i t y n e e d s m o v e m e n t t o s p e c i f i c a r e a s a s r e c o m m e n d e d i n t h e r e v i e w 2 0 2 1 . 4 F a m i l i a r i z a t i o n t o u r o n t h e C o m m i s s i o n ’ s o p e r a t i o n a l a r e a w i t h i n t h e S o u t h e r n R e g i o n D e v e l o p m e n t o f P r o p o s a l f o r t h e t o u r t o t h e o p e r a t i o n a l a r e a w i t h i n B o a n d M o y a m b a D i s t r i c t . U n a v a i l a b i l i t y o f F u n d i n g f o r t h e s a i d a c t i v i t y . A c t i v i t y n o t d o n e , b u t P r o p o s a l w a s s e n t t o H Q 60 ANNUAL REPOR T 2023

35. PUBLIC EDUCA TION AND EXTERNAL OUTREACH DEP AR TMENT 1. INTRODUCTION 2. ANAL YSIS OF NEWSP APERS' PUBLICA TIONS ON CORRUPTION-RELA TED ISSUES 3. RADIO AND TELEVISION PROGRAMMES 4. COMMUNITY OUTREACH PROGRAMMES The Public Education and External Outreach Department is one of the operational departments of the ACC. As provided under Section 7 (2) (1) (o) of the Anti-Corruption Act 2008 as amended in 2019, the Department is char ged with the responsibility of “educating the public on the dangers of corruption, the benefits of its eradication and to enlist and foster public support in combating corruption”. The Department comprises four Units: Public Education, External Outreach, Public Relations, and Audio-V isual Units. Every Unit is char ged with the responsibility of promoting the public image of the ACC through well-detailed public sensitization and engagements to inform and educate the public about its work by making use of several platforms on both the traditional and social media channels. The Department further solicits and enlists citizens' ownership and support in the fight against corruption by building partnerships and collaboration with both state and non-state actors. The Department carried out the following activities in 2023: A total of 2495 articles on corruption-related issues were published in newspapers across the country in the year under review . Of these, 262 were news stories, 256 were commentaries, 1 editorial, 599 articles, and 1377 were publications generated from the Commission. Of the 2495 articles that had corruption-related issues, 96% of the articles were favorable to the work of the Commission, 3.2% were unfavourable and 0.8% were ambivalent. Below is a table indicating the above analysis: Ambivalent, Favourable, and Unfavourable Corruption Publications for 2020 Radio and T elevision were two of the main channels employed by the Commission to educate and disseminate anti-corruption messages to the public. In 2023, the Department aired a total of 468 radio programs on various aspects of the ACC's activities in Freetown and all regions of the country; and 70 television programs in the W estern Area. There were no live television broadcasts of ACC programs in the regions. In 2023, the Department successfully conducted a total of 26 community meetings to educate the public on the work of the Commission and to solicit and enlist their support in the fight against corruption. The exercise was C a t e g o r i e s o f A r t i c l e s P u b l i s h e d N e w s s t o r i e s C o m m e n t a r i e s E d i t o r i a l s A C C ’ s s t o r i e s A r t i c l e s a b o u t A C C ’ s w o r k G r a n d T o t a l T O T A L 2 6 2 2 5 6 1 1 3 7 7 5 9 9 2 4 9 5 A M B I V A L E N T A R T I C L E S F A V O U R A B L E A R T I C L E S U N F A V O U R A B L E A R T I C L E S G R A N D T O T A L T O T A L 2 0 2 3 9 6 7 9 2 4 9 5 P E R C E N T A G E 0 . 8 % 9 6 % 3 . 2 % 33 ANNUAL REPOR T 2023

92. REPOR T ON THE FINANCES FOR THE 2023 FINANCIAL YEAR ST A TEMENT OF RECEIPTS AND P A YMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 R E C E I P T S : L e G o v e r n m e n t o f S i e r r a L e o n e 7 1 , 1 4 5 , 3 9 8 U n i t e d N a t i o n s I n t e r n a t i o n a l C h i l d r e n ' s E m e r g e n c y F u n d ( U N I C E F ) 1 , 5 7 3 , 4 3 3 W o r l d B a n k 1 8 , 4 2 8 , 1 3 3 R e c o v e r y o f F u n d s f r o m C o r r u p t P r a c t i c e s 3 , 3 6 9 , 6 9 0 O t h e r I n c o m e ( B a n k I n t e r e s t R e c e i v e d ) 8 3 , 8 5 7 9 4 , 6 0 0 , 5 1 1 P A Y M E N T S : A d m i n i s t r a t i v e E x p e n s e s 2 4 , 4 1 6 , 9 9 8 S t a f f S a l a r i e s & A l l o w a n c e s 5 7 , 5 6 4 , 1 8 4 C a p i t a l & D e v e l o p m e n t E x p e n d i t u r e 1 0 , 8 8 5 , 7 8 8 C o n s o l i d a t e d R e v e n u e F u n d i n r e s p e c t o f f u n d s r e c o v e r e d f r o m c o r r u p t p r a c t i c e s 1 0 , 0 0 0 , 0 0 0 1 0 2 , 8 6 6 , 9 7 0 E x c e s s o f p a y m e n t s o v e r r e c e i p t s ( 8 , 2 6 6 , 4 5 9 ) F o r e i g n C u r r e n c y E x c h a n g e D i f f e r e n c e 6 1 8 , 7 1 4 D e c r e a s e i n C a s h a n d B a n k B a l a n c e s d u r i n g t h e y e a r ( 7 , 6 4 7 , 7 4 5 ) C a s h & B a n k B a l a n c e s a s a t 1 s t J a n u a r y 2 0 2 3 1 5 , 8 2 3 , 5 7 4 C a s h & B a n k B a l a n c e s a s a t 3 1 s t D e c e m b e r 2 0 2 3 8 , 1 7 5 , 8 2 9 90 ANNUAL REPOR T 2023

83. S t a t e m e n t o f C o m p r e h e n s i v e I n c o m e N o t e 2 0 2 2 2 0 2 1 S L e S L e I N C O M E : G r a n t I n c o m e 2 6 9 , 8 5 5 , 0 3 1 5 4 , 6 4 7 , 8 7 2 C o m m i s s i o n o n R e c o v e ry 3 4 7 , 7 1 8 5 6 8 , 7 4 9 T h e a m o u n t t r a n s f e r r e d f r o m t h e c a p i t a l f u n d 1 3 2 1 3 , 8 5 6 3 2 7 , 8 8 1 7 0 , 4 1 6 , 6 0 4 5 5 , 5 4 4 , 5 0 2 O t h e r I n c o m e 3 8 3 , 3 6 7 4 1 , 8 2 7 E x c h a n g e G a i n 1 , 4 3 3 , 1 2 0 2 5 9 , 2 6 5 T o t a l I n c o m e 7 1 , 9 3 3 , 0 9 1 5 5 , 8 4 5 , 5 9 4 E X P E N D I T U R E : A d m i n i s t r a t i v e E x p e n s e s 4 1 8 , 5 7 0 , 4 9 3 1 3 , 1 3 0 , 3 0 4 P e r s o n n e l / S t a f f C o s t 5 6 3 , 3 1 2 , 9 9 6 4 3 , 9 2 7 , 0 0 0 T o t a l E x p e n d i t u r e 8 1 , 8 8 3 , 4 8 9 5 7 , 0 5 7 , 3 0 4 R e s u l t s f o r t h e Y e a r ( 9 , 9 5 0 , 3 9 8 ) ( 1 , 2 1 1 , 7 1 0 ) B a l a n c e B r o u g h t F o rw a r d ( 1 9 , 1 8 7 , 8 7 8 ) ( 1 7 , 9 7 6 , 1 6 8 ) B a l a n c e C a r r i e d F o rw a r d ( 2 9 , 1 3 8 , 2 7 6 ) ( 1 9 , 1 8 7 , 8 7 8 ) 81 ANNUAL REPOR T 2023 These Financial Statements wer e appr oved on ..........................................................2024 .................................................. Commissioner ...................................................Finance Dir ector

82. S t a t e m e n t o f F i n a n c i a l P o s i t i o n 2 0 2 2 2 0 2 1 N o t e S L e S L e N o n - c u r r e n t A s s e t s T a n g i b l e N o n - C u r r e n t A s s e t s P r o p e r t y , P l a n t , a n d E q u i p m e n t 6 2 7 , 3 9 2 , 8 4 0 2 0 , 9 8 5 , 7 3 1 I n t a n g i b l e N o n - C u r r e n t A s s e t s 7 2 , 3 0 0 4 , 6 0 0 T o t a l N o n - C u r r e n t A s s e t s 2 7 , 3 9 5 , 1 4 0 2 0 , 9 9 0 , 3 3 1 C u r r e n t A s s e t s O t h e r C u r r e n t A s s e t s 8 2 8 4 , 5 9 8 2 2 8 , 0 7 3 C a s h a n d C a s h E q u i v a l e n t 9 1 5 , 8 2 3 , 5 7 3 1 1 , 2 5 6 , 5 3 1 T o t a l C u r r e n t A s s e t s 1 6 , 1 0 8 , 1 7 1 1 1 , 4 8 4 , 6 0 4 T o t a l A s s e t s 4 3 , 5 0 3 , 3 1 1 3 2 , 4 7 4 , 9 3 5 F u n d i n g a n d L i a b i l i t i e s A c c u m u l a t e d F u n d 1 0 ( 2 9 , 1 3 8 , 2 7 6 ) ( 1 9 , 1 8 7 , 8 7 8 ) E n d o f S e rv i c e B e n e f i t s 1 1 6 2 , 2 6 6 , 9 1 8 4 5 , 2 6 8 , 5 0 1 O t h e r P a y a b l e s 1 2 9 , 9 4 6 , 9 5 8 5 , 7 5 2 , 7 4 6 C a p i t a l F u n d 1 3 4 2 7 , 7 1 1 6 4 1 , 5 6 6 T o t a l F u n d i n g a n d L i a b i l i t i e s 4 3 , 5 0 3 , 3 1 1 3 2 , 4 7 4 , 9 3 5 These Financial Statements wer e appr oved on ..........................................................2024 .................................................. Commissioner ...................................................Finance Dir ector 80 ANNUAL REPOR T 2023

54. 2 2 A E H 2 9 0 T o y o t a L a n d C r u i s e r P o r t L o k o O p e r a t i o n a l O p e r a t i o n a l 2 3 A E T 9 4 5 T o y o t a L a n d C r u i s e r M a k e n i O p e r a t i o n a l O p e r a t i o n a l 2 4 A E T 9 4 4 T o y o t a L a n d C r u i s e r B o O p e r a t i o n a l O p e r a t i o n a l 2 5 A Q F 3 3 4 T o y o t a 4 R u n n e r P r e v i o u s K e n e m a o f f i c e V e h i c l e N o t r u n n i n g P a r k e d a t t h e B o o f f i c e a w a i t i n g e n g i n e o v e r h a u l i n g . 2 6 A M Q 9 5 2 T o y o t a L a n d C r u i s e r C u r r e n t K e n e m a v e h i c l e O p e r a t i o n a l O K 2 7 A E T 9 4 3 T o y o t a L a n d C r u i s e r K o n o O p e r a t i o n a l O p e r a t i o n a l 2 8 A K Y 2 7 5 T o y o t a L a n d C r u i s e r O p e r a t i o n s D e p t A c c i d e n t v e h i c l e E n g i n e i n s t a l l e d o n A J I 4 8 9 . T h e b o d y i s a t t h e i n t e g r i t y h o u s e A N T I C O R R U P T I O N C O M M I S S I O N M O T O R B I K E S T A T U S N O . M O T O R B I K E R E G N O . T Y P E / M O D E L A L L O C A T I O N S T A T U S C O M M E N T O R R E C O M M E N D A T I O N 1 A G F 7 2 9 H o n d a X R - 1 2 5 H e a d S e c u r i t y O p e r a t i o n a l O K 2 A F A 7 4 3 H o n d a X L - 1 2 5 D e p u t y H e a d S e c u r i t y O p e r a t i o n a l O K 52 ANNUAL REPOR T 2023

53. 1 1 A F J 7 6 5 T o y o t a P r a d o N A C S D e p t B r e a k d o w n - R e q u i r e s e n g i n e r e p a i r s M a i n t e n a n c e n e e d e d 1 2 A K T 2 0 2 F o r d E v e r e s t H R D e p t P a r k e d a t F o r d G a r a g e A w a i t i n g M a i n t e n a n c e 1 3 A Q F 3 3 0 T o y o t a 4 R u n n e r S y s t e m D e p t O p e r a t i o n a l O p e r a t i o n a l 1 4 A Q F 3 3 2 T o y o t a 4 R u n n e r F i n a n c e D e p t O p e r a t i o n a l O p e r a t i o n a l 1 5 A Q F 3 3 5 T o y o t a 4 R u n n e r P u b l i c E d u c a t i o n B r e a k d o w n - R e q u i r e g e n e r a l m a i n t e n a n c e U n d e r g o i n g M a i n t e n a n c e 1 6 A Q C 0 1 2 T o y o t a H i l u x P r o j e c t U n i t O p e r a t i o n a l O K 1 7 A K D 6 8 8 T o y o t a H i l u x P o o l V e h i c l e N o t r u n n i n g A w a i t i n g M a i n t e n a n c e 1 8 A L H 2 1 6 T o y o t a H i l u x P o o l V e h i c l e O p e r a t i o n a l O p e r a t i o n a l 1 9 A J Z 9 0 9 F o r d R a n g e r I n t e l V e h i c l e B r e a k d o w n - E n g i n e o i l l e a k a g e P a r k e d a t t h e I n t e g r i t y H o u s e 2 0 A J Z 8 9 6 F o r d R a n g e r P o o l V e h i c l e N o t r u n n i n g P a r k e d a t t h e I n t e g r i t y H o u s e 2 1 A F G 9 1 9 M e r c e d e s B e n z C a r P o o l V e h i c l e B r e a k d o w n - R e q u i r e g e n e r a l m a i n t e n a n c e M a i n t e n a n c e n e e d e d 51 ANNUAL REPOR T 2023

56. 1 5 A G F 7 3 3 H o n d a X R - 1 2 5 U n a s s i g n e d N o t r u n n i n g P a r k e d a t t h e I n t e g r i t y H o u s e 1 6 A V I 8 7 6 H o n d a X L - 1 2 5 U n a s s i g n e d ( N e w ) O p e r a t i o n a l O K 1 7 A V I 8 7 7 H o n d a X L - 1 2 5 U n a s s i g n e d ( N e w ) O p e r a t i o n a l O K 1 8 N e w B i k e Y a m a h a X T Z - 1 2 5 P r o j e c t U n a s s i g n e d O p e r a t i o n a l O K 1 9 N e w B i k e Y a m a h a X T Z - 1 2 5 P r o j e c t U n a s s i g n e d O p e r a t i o n a l O K 2 0 A P Z 3 5 6 M o t o r B i k e U n a s s i g n e d ( P o r t L o k o ) N o t r u n n i n g P a r k e d a t P o r t L o k o O f f i c e 2 1 A P Z 3 6 1 M o t o r B i k e O f f i c e r ( K a r e n e ) O p e r a t i o n a l O K 2 2 A R K 2 5 2 M o t o r B i k e O f f i c e r ( P o r t L o k o ) O p e r a t i o n a l O K 2 3 A P Z 3 6 0 M o t o r B i k e O f f i c e r ( P o r t L o k o ) O p e r a t i o n a l O K 2 4 A L D 6 0 4 M o t o r B i k e A d m i n O f f i c e r ( K e n e m a ) O p e r a t i o n a l O K 2 5 A R K 2 5 4 M o t o r B i k e O f f i c e r ( K e n e m a ) O p e r a t i o n a l O K 54 ANNUAL REPOR T 2023

52. A N T I C O R R U P T I O N C O M M I S S I O N V E H I C L E S T A T U S N O . V E H I C L E R E G N O . T Y P E / M O D E L A L L O C A T I O N S T A T U S C O M M E N T O R R E C O M M E N D A T I O N 1 A Q O 9 7 4 T o y o t a P r a d o C o m m i s s i o n e r O p e r a t i o n a l O K 2 A R U 9 8 8 T o y o t a P r a d o D e p u t y C o m m i s s i o n e r O p e r a t i o n a l O K 3 A Q O 8 8 2 T o y o t a L a n d C r u i s e r E s c o r t t o C o m m i s s i o n e r O p e r a t i o n a l O K 4 A J I 4 8 9 T o y o t a L a n d C r u i s e r O p e r a t i o n s D e p t N o t r u n n i n g R e q u i r e s r o u t i n e s e r v i c e a n d m a i n t e n a n c e 5 A F D 5 0 3 T o y o t a P r a d o A d m i n D e p t O p e r a t i o n a l O K 6 A J V 0 4 1 T o y o t a L a n d C r u i s e r P o o l ( P r o j e c t N e w V e h ) O p e r a t i o n a l O K 7 A E X 0 1 9 T o y o t a P r a d o I n v e s t i g a t i o n D e p t U n d e r g o i n g m a i n t e n a n c e M a i n t e n a n c e i n p r o g r e s s 8 A F D 5 0 1 T o y o t a P r a d o I n t e l V e h i c l e O p e r a t i o n a l O K 9 A F D 5 0 2 T o y o t a P r a d o P r o s e c u t i o n O p e r a t i o n a l O K 1 0 A F D 5 0 4 T o y o t a P r a d o A u d i t D e p t O p e r a t i o n a l O K 50 Similarly , out of the 40 motorbikes, 26 were operational, while 14 motorbikes required repairs. It is worth noting that over 90% of the Commission's fleets have been in operation for more than a decade. In light of this, the vehicle allocation policy has been strategically devised to prioritize roadworthiness and align with the specific nature of the operational terrain. The Unit remains committed to maintaining the highest standards of safety and ef ficiency in our transportation services. ANNUAL REPOR T 2023

55. 3 A U R 9 8 5 Y a m a h a D i s p a t c h O p e r a t i o n a l O K 4 A U S 0 2 3 Y a m a h a D i s p a t c h O p e r a t i o n a l O K 5 A U R 9 8 4 Y a m a h a C o u r t O f f i c e r O p e r a t i o n a l O K 6 A F G 9 1 6 Y a m a h a X T Z S e c u r i t y G u a r d ( D C o m ) N o t r u n n i n g P a r k e d a t t h e I n t e g r i t y H o u s e 7 A M Q 9 5 5 H o n d a X L 1 2 5 I n t e l O f f i c e r O p e r a t i o n a l O K 8 A P Z 3 5 5 H o n d a X L 1 2 5 S e c u r i t y G u a r d ( C o m m ) O p e r a t i o n a l O K 9 A M Q 7 3 5 H o n d a X L 1 2 5 U n a s s i g n e d O p e r a t i o n a l O K 1 0 A G F 7 2 7 H o n d a X L 1 2 5 I n t e l O f f i c e r O p e r a t i o n a l O K 1 1 A L Y 1 5 0 H o n d a X L 1 2 5 U n a s s i g n e d M e d i c a l S t o r e G a r a g e G r o u n d e d 1 2 A F G 9 1 8 Y a m a h a X T Z A s s i s t a n t M a i n t e n a n c e O f f i c e r O p e r a t i o n a l O K 1 3 A G F 7 3 4 H o n d a X R - 1 2 5 U n a s s i g n e d O p e r a t i o n a l O K 1 4 A G F 7 2 8 H o n d a X R - 1 2 5 S e c u r i t y C o m m a n d e r N o t r u n n i n g A w a i t i n g m a i n t e n a n c e 53 ANNUAL REPOR T 2023

57. 2 6 A M Q 9 5 4 M o t o r B i k e O f f i c e r ( K e n e m a ) N o t r u n n i n g P a r k e d a t K e n e m a O f f i c e 2 7 A L D 6 0 5 M o t o r B i k e O f f i c e r ( K e n e m a ) N o t r u n n i n g P a r k e d a t K e n e m a O f f i c e 2 8 A P Z 3 5 7 M o t o r B i k e O f f i c e r ( K e n e m a ) N o t r u n n i n g P a r k e d a t K e n e m a O f f i c e 2 9 A L Y 1 4 9 M o t o r B i k e O f f i c e r ( K o n o ) N o t r u n n i n g P a r k e d a t K o n o O f f i c e 3 0 N o R e g . N o . M o t o r B i k e U n a s s i g n e d ( K o n o ) N o t r u n n i n g P a r k e d a t K o n o O f f i c e ( D o n a t e d b y N G O ) 3 1 A M Q 9 5 7 M o t o r B i k e O f f i c e r ( B o ) O p e r a t i o n a l O K 3 2 A M Q 9 5 6 M o t o r B i k e O f f i c e r ( B o n t h e ) O p e r a t i o n a l O K 3 3 A G F 7 3 5 M o t o r B i k e O f f i c e r ( B o ) N o t r u n n i n g P a r k e d a t B o O f f i c e 3 4 A P Z 3 5 4 M o t o r B i k e O f f i c e r ( M o y a m b a ) O p e r a t i o n a l O K 3 5 A M Q 9 5 3 M o t o r B i k e U n a s s i g n e d ( B o ) N o t r u n n i n g P a r k e d a t B o O f f i c e 3 6 A R K 2 5 5 M o t o r B i k e U n a s s i g n e d ( T o n k o l i l i ) N o t i n u s e P a r k e d a t M a k e n i O f f i c e 3 7 A P Z 3 5 8 M o t o r B i k e U n a s s i g n e d ( M o n g o r ) N o t i n u s e P a r k e d a t M a k e n i O f f i c e 55 ANNUAL REPOR T 2023

88. D e p r e c i a t i o n c h a r g e 1 , 4 7 1 , 8 0 1 1 , 3 6 9 , 4 7 4 A m o r t i z a t i o n C h a r g e 2 , 3 0 0 2 , 3 0 0 A s s e t s d e c l a r a t i o n 2 0 3 , 3 1 7 - P r o s e c u t i o n A c t i v i t i e s 3 3 8 , 9 7 4 7 9 , 2 4 8 M o n i t o r i n g o f S S N P r o j e c t 5 , 7 7 1 , 1 6 7 2 , 6 0 0 , 3 5 4 1 8 , 5 7 0 , 4 9 3 1 3 , 1 3 0 , 3 0 4 NOTES T O THE FINANCIAL ST A TEMENTS – (Continued) 5. Personnel / Staff Cost 2 0 2 2 S L e 2 0 2 1 S L e N A S S I T E m p l o y e r ' s C o n t r i b u t i o n 2 , 4 1 9 , 4 8 4 2 , 0 4 3 , 5 2 0 T r a n s p o r t A l l o w a n c e s 1 , 8 3 6 , 5 7 0 1 , 5 3 6 , 3 5 1 M e d i c a l A l l o w a n c e s 1 , 9 7 5 , 5 4 7 1 , 7 1 7 , 1 8 9 R e n t A l l o w a n c e s 5 , 0 1 6 , 6 8 0 4 , 3 0 3 , 0 9 2 C o m m i s s i o n e r s & D e p u t y C o m m i s s i o n e r ' s D o m e s t i c C o s t 5 1 , 0 0 0 4 8 , 6 0 0 A n n u a l L e a v e A l l o w a n c e s 2 , 9 0 5 , 3 5 0 2 , 4 0 9 , 7 6 4 D i s t u r b a n c e / A c t i n g A l l o w a n c e 5 2 9 , 3 4 7 4 6 9 , 9 1 4 S a l a r i e s & A l l o w a n c e s f o r B o O f f i c e 1 , 5 2 8 , 3 2 6 1 , 3 3 8 , 4 1 9 C o m m i s s i o n e r ' s & D e p u t y C o m m i s s i o n e r ’ s U t i l i t y C o s t 5 1 , 0 0 0 4 8 , 6 0 0 B a s i c S a l a r i e s 2 8 , 1 4 3 , 9 5 6 2 4 , 2 0 3 , 5 4 9 T e r m i n a l B e n e f i t s 1 8 , 7 3 8 , 1 0 2 5 , 7 0 8 , 0 0 2 S t a f f I n s u r a n c e P r e m i u m 1 1 7 , 6 3 4 1 0 0 , 0 0 0 6 3 , 3 1 2 , 9 9 6 4 3 , 9 2 7 , 0 0 0 N o t e 6 O f f i c e E q u i p m e n t O f f i c e F u r n i t u r e M o t o r V e h i c l e s P l a n t & M a c h i n e r y O f f i c e B u i l d i n g W o r k i n p r o g r e s s To t a l C o s t / V a l u a t i o n A s a t 0 1 / 0 1 / 2 0 2 2 2 , 1 5 9 , 6 3 4 7 2 8 , 3 2 8 6 , 1 0 3 , 7 3 7 8 1 5 , 3 3 6 1 , 4 2 6 , 9 4 8 1 7 , 0 6 8 , 1 7 4 2 8 , 3 0 2 , 1 5 7 A d d i t i o n s 1 , 0 0 7 , 5 1 5 5 4 , 5 4 5 9 4 , 8 7 5 - - 6 , 7 2 1 , 9 7 5 7 , 8 7 8 , 9 1 0 A s a t 3 1 / 1 2 / 2 0 2 2 3 , 1 6 7 , 1 4 9 7 8 2 , 8 7 3 6 , 1 9 8 , 6 1 2 8 1 5 , 3 3 6 1 , 4 2 6 , 9 4 8 2 3 , 7 9 0 , 1 4 9 3 6 , 1 8 1 , 0 6 7 D e p r e c i a t i o n A s a t 0 1 / 0 1 / 2 0 2 2 1 , 4 5 6 , 8 1 5 5 3 4 , 7 8 5 4 , 0 3 1 , 7 0 7 5 1 7 , 3 5 4 7 7 5 , 7 6 5 - 7 , 3 1 6 , 4 2 6 C h a r g e f o r t h e p e r i o d 5 7 0 , 5 2 9 1 1 3 , 3 9 2 6 5 3 , 3 1 8 6 6 , 6 3 9 6 7 , 9 2 3 1 , 4 7 1 , 8 0 1 A s a t 3 1 / 1 2 / 2 0 2 2 2 , 0 2 7 , 3 4 4 6 4 8 , 1 7 7 4 , 6 8 5 , 0 2 5 5 8 3 , 9 9 3 8 4 3 , 6 8 8 - 8 , 7 8 8 , 2 2 7 C a r r y i n g A m o u n t A s a t 0 1 / 0 1 / 2 0 2 2 7 0 2 , 8 1 9 1 9 3 , 5 4 3 2 , 0 7 2 , 0 3 0 2 9 7 , 9 8 2 6 5 1 , 1 8 3 1 7 , 0 6 8 , 1 7 4 2 0 , 9 8 5 , 7 3 1 A s a t 3 1 / 1 2 / 2 0 2 2 1 , 1 3 9 , 8 0 5 1 3 4 , 6 9 5 1 , 5 1 3 , 5 8 7 2 3 1 , 3 4 3 5 8 3 , 2 6 0 2 3 , 7 9 0 , 1 4 9 2 7 , 3 9 2 , 8 4 0 C o s t o f f u l l y d e p r e c i a t e d a s s e t s 8 8 5 , 0 2 6 3 2 9 , 1 2 3 2 , 9 3 2 , 0 2 4 1 4 8 , 9 4 8 - - 4 , 2 9 5 , 1 2 0 86 ANNUAL REPOR T 2023

84. S t a t e m e n t o f C o m p r e h e n s i v e I n c o m e N o t e 2 0 2 2 2 0 2 1 S L e S L e I N C O M E : G r a n t I n c o m e 2 6 9 , 8 5 5 , 0 3 1 5 4 , 6 4 7 , 8 7 2 C o m m i s s i o n o n R e c o v e ry 3 4 7 , 7 1 8 5 6 8 , 7 4 9 T h e a m o u n t t r a n s f e r r e d f r o m t h e c a p i t a l f u n d 1 3 2 1 3 , 8 5 6 3 2 7 , 8 8 1 7 0 , 4 1 6 , 6 0 4 5 5 , 5 4 4 , 5 0 2 O t h e r I n c o m e 3 8 3 , 3 6 7 4 1 , 8 2 7 E x c h a n g e G a i n 1 , 4 3 3 , 1 2 0 2 5 9 , 2 6 5 T o t a l I n c o m e 7 1 , 9 3 3 , 0 9 1 5 5 , 8 4 5 , 5 9 4 E X P E N D I T U R E : A d m i n i s t r a t i v e E x p e n s e s 4 1 8 , 5 7 0 , 4 9 3 1 3 , 1 3 0 , 3 0 4 P e r s o n n e l / S t a f f C o s t 5 6 3 , 3 1 2 , 9 9 6 4 3 , 9 2 7 , 0 0 0 T o t a l E x p e n d i t u r e 8 1 , 8 8 3 , 4 8 9 5 7 , 0 5 7 , 3 0 4 R e s u l t s f o r t h e Y e a r ( 9 , 9 5 0 , 3 9 8 ) ( 1 , 2 1 1 , 7 1 0 ) B a l a n c e B r o u g h t F o rw a r d ( 1 9 , 1 8 7 , 8 7 8 ) ( 1 7 , 9 7 6 , 1 6 8 ) B a l a n c e C a r r i e d F o rw a r d ( 2 9 , 1 3 8 , 2 7 6 ) ( 1 9 , 1 8 7 , 8 7 8 ) S t a t e m e n t o f C a s h F l o w N o t e 2 0 2 2 2 0 2 1 S L e S L e O p e r a t i n g A c t i v i t i e s N e t C a s h F l o w f r o m O p e r a t i n g A c t i v i t i e s 1 4 1 2 , 3 6 2 , 5 8 5 9 0 6 , 5 8 3 I n v e s t i n g A c t i v i t i e s A c q u i s i t i o n o f P r o p e r t y P l a n t a n d E q u i p m e n t 6 ( 7 , 8 7 8 , 9 1 0 ) ( 7 , 7 5 0 , 7 2 6 ) P r o c e e d s f r o m d i s p o s a l o f a s s e t s 2 , 0 0 0 1 8 , 5 0 0 I n t e r e s t r e c e i v e d 3 8 1 , 3 6 7 2 3 , 3 2 7 N e t C a s h i n f l o w / O u t f l o w f r o m I n v e s t i n g A c t i v i t i e s ( 7 , 7 9 5 , 5 4 3 ) ( 7 , 7 0 8 , 8 9 9 ) N e t I n c r e a s e / ( D e c r e a s e ) i n C a s h a n d C a s h E q u i v a l e n t 4 , 5 6 7 , 0 4 2 ( 6 , 8 0 2 , 3 1 6 ) C a s h a n d C a s h E q u i v a l e n t a t t h e B e g i n n i n g o f t h e Y e a r 1 1 , 2 5 6 , 5 3 1 1 8 , 0 5 8 , 8 4 7 C a s h a n d C a s h E q u i v a l e n t a t Y e a r - e n d 9 1 5 , 8 2 3 , 5 7 3 1 1 , 2 5 6 , 5 3 1 82 ANNUAL REPOR T 2023