8. 7 Implementation Methodology Objectives and Priorities Strategic Objectives - Based on Strategic Intervention 1 :  Objective 1: Strengthen accountability mechanisms to increase transparency and oversight within targeted Ministries, Departments and Agencies (MDAs), which are the big revenue earners and spenders.  Objective 2: Implement reforms to enhance transparency in procurement processes using technology as a key instrument to minimize opportunities for corruption.

53. 41 Conclusion: The successful implementation of the Sierra Leone National Anti - Corruption Strategy (NACS) requires a concerted effort by all stakeholders : government agencies, civil society organizations, the private sector and international partners. By prioritizing transparency, accountability and integrity, we can overcome the challenges posed by endemic corruption and build a more pros perous and equitable society for all Sierra Leoneans. Let us re commit ourselves to this noble cause and work together as a nation of incorruptible people with dignity .

1. 0 202 4 - 202 8 SIERRA LEONE NATIONAL ANTI - CORRUPTION STRATEGY (202 4 - 202 8 )

10. 9 Strategic Objectives - Based on Strategic Intervention 3 :  Objective 1: Embed principles of social justice in government policies, programs, and fund distribution mechanisms.  Objective 2: Strengthen partnerships with social justice organizations and civil society groups to amplify the voices of marginalized communities and promote inclusive decision - making.  Objective 3: Enhance transparency and accountability mechanisms to ensure equitable and timely distribution of funds and effective implementation of social justice initiatives.

52. 39 effectively monitor public sector projects and train them on integrity in public life. effectively monitored activities of MDA and were trained on integrity in public life.  # of CSOs trained on integrity in public life. CSOs. No Gift Register in most MDAs and Local Councils. To register or enforce a system of tracking and recording of gifts received by public officials # of MDAs with Gift Registers. A c hallenge 3 - 6 months ACC, PSC, MDAs, Local Councils. Ministry of finance

9. 8  Objective 3: Foster a culture of integrity and ethical behaviour within MDAs through ed ucation, awareness campaigns and capacity - building initiatives. Strategic Objectives - Based on Strategic Intervention 2 :  Objective 1: Ensure effective coordination and collaboration between and among government agencies and nonstate actor stakeholders to facilitate the implementation of priority initiatives.  Objective 2: Build institutional capacity and resilience to manage delivery ris ks and overcome implementation challenges.  Objective 3: Enhance real - time monitoring and evaluation mechanisms to track progress, identify bottlenecks, and make informed decisions for course correction.

6. 5 In continuation of these efforts, Sierra Leone now embarks on the launch of its 5 th Generation National Anti - Corruption Strategy (2024 - 2028). Th e Strategy focuses on strengthening preventive mechanisms and encouraging collective efforts to significantly reduce corruption. It is intended to urge public institutions at both the sub - national and at the centre to fully embrace the NACS and work toward s changing the status quo. The implementation of this Strategy will adopt a sector - wide approach, prioritizing especially innovation and the use of technology. This methodology will involve a combination of legislative reforms, capacity building initiativ es, public awareness campaigns and collaborative efforts with Civil Society Organisations and Development Partners. On the whole, the Implementation Plan adopts a series of mutually reinforcing reforms across key public sector institutions so that each wil l complement the other over time thereby providing the required horizontal accountability and giving priority to low cost achievable actions which can demonstrate prompt and visible results (quick wins). Thereafter, we will build on early successes by expe nding from these quick wins to encourage the adoption of effective reforms across all pillars of integrity. This National Anti - Corruption Strategy aims to build a coalition of all stakeholders in order to make their due contribution to promoting good gover nance. Good governance, no doubt, is the key for Sierra Leone ’ s economic growth and development. In order to achieve this, all sectors need to develop policies and programs that promote transparency and accountability. It is only through the strength of their support that corruption can be mi nimized. It is a battle that we must fight and it is a fight that we must win. Francis Ben Kaifala Esq. Commissioner

41. 28  Ensure that internal audit committees are s taffed with adequately trained personnel and provided with the resources necessary to operate independently and effectively. implemented within MDAs and Local Councils within a specified timeframe.  Frequency of internal audit reports submitted to oversight bodies (e.g., quarterly, annually).  # of internal auditors trained or retrained in modern audit ing standards and practices.  Reduction in financial irregularities detected in MDAs and Local Councils following the introduction of functional internal audit systems.

5. 4 COMMISSIONER ’ S FORWARD During the last seven years, Sierra Leone has taken very significant steps in preventing, combating and consolidating the gains made in the fight against corruption. This is done with the full acknowledgement of the fact that corruption is a global phenome non and no country can claim to have never experienced corruption. Sierra Leone has had her own fair share of the negative effects of corruption. However, there are countries that have developed effective anti - corruption policies and programs; as a result they are today ranked among the least corrupt countries in the world. Sierra Leone is slowly but steadily following in that trajectory. Sierra Leone, having signed and ratified various regional and international conventions and protocols against corruption, has, in accordance with the United Nations Convention against Corruption (UNCAC), developed, maintained and coordinated the implementation of four national anti - corruption strategies (NACS) spanning a period of twenty years. These legal instru ments have the objectives to promote and strengthen measures to effectively and efficiently prevent and control corruption, to enhance international cooperation and to further promote integrity, accountability and proper management of the Public Sector. In 2019, the New Direction Government of HE President Julius Maada Bio launched the 4 th Generation National Anti - Corruption Strategy (2019 - 2023). A situation analysis / monitoring of the implementation of that Strategy showed great accomplishments. For insta nce, out of the 832 proposed measures in the NACS Implementation Matrix, 779 action points were successfully implemented; MDAs (91%) and Local Councils (99%). Integrity Management Committees (IMCs) have been established in 98% of MDAs to spearhead the imp lementation of the NACS. Moreover, Sierra Leone continues to make high marks in international rankings and ratings in governance and corruption perception measurements like the Transparency International Corruption Perception Index which ranked Sierra Leo ne 108 from 110 in 2022 out of 180 countries surveyed. The country ’ s score also moved from 34 in 2022 to 35 in 2023, above the Sub - Saharan average of 33. Furthermore, in 2023, the country scored 76% in the Millennium Challenge Corporation (MCC) ‘ Control of Corruption ’ indicator, making it the sixth consecutive year of unprecedented progress in the MCC since 2018.

46. 33 processes audited for compliance with NPPA Act annually.  Reduction in procurement - related violations or irregularities reported by Internal Audit. The e stablishment of Integrity Management Committees (IMCs) in some MDAs and devolved sectors is still a challenge in some councils . Establish Integrity Management Committees (IMCs) in MDAs and devolved sectors.  # of MDAs with Integrity Management Committees (IMCs)  # of sectors with established IMCs  Number of integrity - related cases addressed by IMCs annually.  # of MDAs and devolved sectors reporting improved integrity and reduced incidents of corruption. 52 M DAs and 22 Local Council have functional IMCs 6 - 12months ACC, MDAs, Sectors and Local Councils GoSL

13. 12 The Governance Institutional Arrangement NACS Implementation Matrix with Actionable Strategies : Note: The Implementation Matrix will outline specific activities, responsible entities, timelines and performance indicators for each O bjective and P riority A rea identified in the NACS. Nation al Steering Committee ( H.E, VP & Chief Minister) Objective One Sub - Steering Committee Objective Two Sub - Steering Committee Objective s Three & Four Sub - Steering Committee s NACS Secretariat Ministries, Departments & Agencies (MDAs) Cit y & District Councils Private Sector Religious Bodies CSOs Development Partners IMPLEMENTING INSTITUTIONS Coordination Unit

7. 6 Introduction: The National Anti - Corruption Strategy (NACS) of Sierra Leone is a comprehensive framework aimed at promoting integrity across all sectors of society and combating corruption, particularly within the public service. It is instrumental in ensuring sustainable development and building public confidence in government institutions by fostering accountability, transparency, and adherence to the rule of law. Rather than taking a purely prescriptive approach, the NACS adopts a diagnostic methodology that addresses the underlying factors contributing to corruption, as well as the challenges hindering effective control measures. Alo ng with its Implementation Action Plan, the Strategy focuses on strengthening preventive mechanisms and encouraging collective efforts to significantly reduce corruption. Public institutions at both local and national levels are urged to fully embrace the NACS and work towards changing the status quo. The Strategy should not be viewed merely as a tool to prevent ill - gotten gains, but as a means of ensuring that public resources are equitably distributed for the benefit of all, rather than enriching a few . It is intended to tackle institutional, technical and policy issues in four strategic intervention areas . These aim to strengthen platforms and mechanisms that citizens can use to hold public officials accountable, eliminate obstacles to accountability in governance institutions and bolster the ability of law enforcement agencies and anti - corruption institutions such as the A nti - Corruption Commission , the Audit Servi c e Sierra Leone and the Internal Audit Directorate at the Ministry of Finance , to implement stronger deterrents. With the reform of public management and performance systems for better service delivery, as well as a reorientation of values towards greater adherence to ethical norms at all levels of governance, this Strategy and Actio n Plan will also continue to strengthen national cohesion and trust in public agencies . The implementation of the NACS will adopt a multi - faceted approach, integrating especially preventive measures and the use of technology . This methodology will involve a combination of legislative reforms, capacity - building initiatives, public awareness campaigns, and collaborative efforts with civil society organizations and international partners.

43. 30 reporting li nes to ensure transparency and accountability.  Establish dedicated M&E units within each institution, equipped with the necessary tools and expertise to conduct thorough project oversight s . projects  % of projects completed on time and within budget across MDAs and Local Councils.  # of monitoring reports generated and sub mitted to relevant oversight bodies on a quarterly basis.  % of donor - funded projects that meet agreed - upon performance benchmarks.  Reduction in instances of mismanagement of funds or project delays identified through M&E processes Poor records management in MDAs and Local Councils Implement a centralized record management system for all MDAs and Local  Increased # of Local Councils with updated Still a challenge Quarterly MDAs & Local Councils GoSL

44. 31 Councils, ensuring that records are updated regularly, easily accessible, and securely stored. This includes regular audits, and the training of staff in record - keeping best practices. records management systems  Increased # of MDAs with upda ted records management system.  Increased % of records updated quarterly by MDAs & Local Councils.  Reduction in instances of lost or missing records, as reported in internal audits. Delay s in the a llocation of resources to MDAs Timely quarterly allocation of resources to MDAs & Local Councils for their functionality.  # of MDA s and Local Councils that receive d timely allocation of resources  Reduction in delays in fund s disbursement compared to previous years. Still a Challenge Quarterly  MDAs & Local Councils  Ministry of Finance Government subvention

4. 3 LGFD HMB HSC CMS FMC VDC AGD NFA LOD LAB OARG EPA SLWACO GVWC PMB NASSIT NCRA Local Government Finance Department Hospital; Management Board Health Service Commission Central Medical Store Facility Management Committee Village Development Committee Account ant General Department National Farmers ’ Association Law Officers Department Legal Aid Board Office of Administrator and Register General Environmental Protection Agency Sierra Leone Water Company Guma Valley Water Company Police Management Board National Social Security & Insurance Trust. National Civil Registration Authority MICE PC Ministry of Information and Civic Education Paramount Chief NACS National Anti - Corruption Strategy NFF NPPA National Farmer ’ s Federation National Public Procurement Agenc y PS Office Provincial Secretary ’ s Office SDO Office Senior District Officer SLTU Sierra Leone Teachers Union TSC Teaching Service Commission

37. 24 Bribery and e xtortion in exchange for reduc ed tax liabilities or facilitating the smuggling of goods . to reduce opportunities for bribery and human manipulation.  O nline payment platforms and e - filing systems can make tax collection more transparent and less dependent on manual interventions.  Establish a robust whistle - blower protection program me that allows NRA employees and the public to report corruption anonymous ly without fear of retaliation. This could include a secure hotline or an online portal for reporting suspicious activity Investment Board , Si erra Leone Importers ’ Association. Weak enforcement of Regulation s by NRA le ads to lack of accountability and allows corrupt NRA o fficials and business individuals to  Establish or strengthen NRA's internal audit and compliance units to monitor the activities  Full compliance with NRA Regulations on accountability  Enforcement of NRA Regulations is weak Monthly NRA, MDA s SLP , Business es GoSL

11. 10 Strategic Objectives - Based on Strategic Intervention 4 :  Objective 1: Enhance transparency and accountability mechanisms within utility service agencies to promote better governance.  Objective 2: Improve service delivery and infrastructure maintenance to meet the needs of customers or citizens and communities.  Objective 3: Strengthen regulatory framework, oversight and enforcement to ensure compliance with standards and regulations. Implementation Risks : We have identified the following five risks that may stand in the way of the implementation of this Strategy – but there could be more: 1. Political Interference: Risks of political interference in efforts to fight corruption could undermine the independence and effectiveness of anti - corruption institution s notably the ACC and the Audit Service Commission and the Internal Audit Directorate in the Ministry of Finance . This ranges from directly seeking to unduly influence their operations to starving them of funds so as to emasculate them . 2. Capacity Constraints: Limited institutional capacity and technical expertise may hinder the implementation of anti - corruption measures. 3. Resistance to Change: Resistance from vested interests and entrenched corruption networks – and even the general citizenry who benefit from wrongdoing – may impede progress in implementing reforms and initiatives. 4. Resource Constraints: Inadequate funding or resource constraints may pose challenges to the implementation of NACS activities and initiatives. 5. Narrowing the s p ace: Failure to provide the requisite space for civil society organisations and the media to be able to carry out the ir social audit effectively.

48. 35  # of reports generated showing digital payments versus physical cash transactions. Non - involvement of Internal Auditors in the verification of goods procu red before payment.  Enforce a policy mandat ing the involvement of Internal Auditor s in the verification of all procured goods before payments are made by MDAs and Local Councils.  Create a centralized audit verification system to track compliance with procurement regulations.  # of MDAs Local Government councils that involved Internal Auditors in the verification of goods before payment.  Reduction in procurement - related errors or fraud identified during audits.  # of policy compliance audits conducted t o ensure internal auditors are involved in procurement verification A c hallenge Quarterly Directorate of Audit, Local Councils & MDAs GoSL Subventions Ineffective mechanisms to monitor revenue generation, budget allocation to MDAs/Local Councils Ministry of Finance to strengthen mechanisms to monitor revenue generation, budget allocation to MDAs/Local Councils. Strengthen mechanism s to monitor revenue generation and budget allocation Pet Forms or/and TOGAS software as a monitoring and report mechanism Quarterly Ministry of Finance, Budget Bureau, Parliamentary Public Accounts Committee, NRA, Local Government Finance Ministry of finance

27. 14 and implemented . Department.  All councils. L imited levels of t ransparency in p romotion, capacity development and d eployment of security personnel  Define and publish promotion criteria based on merit ( performance, qualification and experience ) .  Develop and communicate deploymen t decision s clearly , with reasons and timeliness based on skills and organisation needs .  Create a confidential process for addressing complaints about unfair promotion, training and deployme nt.  E nforcement of promotion and deployment policy  # of personnel aware of the promotion and deployment criteria.  # of grievances filed annually. A challenge 12 – 18 months  Republic of Sierra Leone Armed Forces  Sierra Leone Police.  Sierra Leone Correctional Service.

3. 2 ABBREVIATIONS AND ACRONYMS ACC Anti - Corruption Commission CSOs Civil Society Organizations FMC Facilities Management Committees FQE GoSL Free Quality Education Government of Sierra Leone HRMO IMCs IPCB LGSC Human Resources Management Office Integrity Management Committees Independent Public Complaints Board Loca l Government Service Commission MAFS MDAs Ministry of Agriculture & Food Security Ministries, Departments & Agencies. MBSSE MoLGCA MTHE WCC SOs SD SLMA NaTcA NRA SLRSA ID DSTI MMMR MoF ASSL IAD NMA Ministry of Basic &Senior Secondary Education Ministry of Local Government and Community Affairs Ministry of Tertiary & Higher Education Wages and Compensation Commission Strategic Objectives Strategic Direction Sierra Leone Marine Time Administration National Tele Communication Authority National Revenue Authority Sierra Leone Road Safety Authority Immigration Department Directorate of Science Technology & Innovation Ministry of Mine ’ s Minerals Resources Ministry of Finance Audit Service Sierra Leone Internal Audit Department National Minerals Agency

47. 34 Limited or no accountability for allocated resources by MDAs and Local Councils.  Introduce stringent financial accountability measures, including regular internal and external audits, financial tracking systems, and public reporting of resource use in MDAs and Local Councils.  Ensure regular training i n financial management.  % of MDAs and Local Councils that submit quarterly financial reports.  # of internal and external audits conducted to track resource use.  Reduction in instances of misappropriation of resources, as reported in audit findings. External & Internal Audit Reports 3 - 12 Months Audit Service Sierra Leone, Internal Audit Units, Local Councils. GoSL The normal and e xcessive physical cash transaction by MDAs and Local Councils  Establish a National Policy for Electronic Cash Transactions  Introduce mandatory digital payment p latforms for all government transactions thereby reducing cash contact with people.  # of MDAs conduct ing electronic cash transactions.  # of Local Councils conduct ing electronic cash transactions.  Reduction in cash - based transactions relative to the total transactions. Challenging Quarterly Ministry of Communication and Innovation, MoF, BSL GoSL

12. 11 Implementation Mechanism, Institutional Arrangement, and Governance: The Anti - Corruption Commission (ACC) , as the lead agency responsible for coordinating and implementing anti - corruption initiatives , should do the following in the implementation of the Strategy : 1. Forge a workable relationship with the judiciary in adjudicat ing corruption cases effectively and speedily. 2. Enhance collaboration and timely information - sharing mechanisms with government and agencies, law enforcement authorities , civil society organi s ations and the media. 3. Establish integrity units within government institutions to promote transparen cy, ethics and accountability; as well as protect whistle - blowers. The Governance Institutional Arrangement The National Steering Committee , comprising prominent non - state actor indi v iduals , will be in charge of overseeing the NACS's overall implementation . The Hon. Vice President will provid e oversight so as to get the MDAs to comply with the prescriptions . The NACS Secretariat will assist, supported by the media, other relevant professional bodie s, religious organi z ations, public workers and CSOs. The National Steering Committee will be in charge of giving the NACS S ecretariat supportive supervision to coordinate implementing institutions in accordance with the goal. It will give Progress R eport s to the Vice President every six months, based on the objectives' status. Based on the monitoring comments, the C ommittee will make suggestions in their report for the plan's successful and efficient implementation. The NACS Secretariat will be in ch arge of coordinating implementation – namely organizing and implementing institutions so that the tasks assigned to them are carried out. The following crucial tasks will also be carried out by the NACS S ecretariat:

30. 17 distribut ion . Inadequate monitoring and supervision of J udges in the discharge of their duties .  Create an independent judicia l Ombudsman to oversee the conduct and performance of judge s .  Introduce a peer review mechanism f o r judges to promote accountability and improve performance .  Judicial Ombudsman Office established.  % of judges investigated and resolved.  # of peer reviews conducted and the quality of feedback provided.  % of judges exhibiting impr ov ed performance based on peer review recommendations. Challenge 1 - 2 YEARS The Judiciary Discretionary granting of bail or n oncompliance with the Bail Regulations. A system of complaints mechanism to be developed. M easures or guidelines that ensure compliance with the Bail regulations developed . Challenge . 6 - 12 months  Judiciary  Legal Aid Board  Relevant CSOs

45. 32  # of grievances related to late resource allocation. Sensitization in religious houses (churches and mosques) on the dan gers of corruption and the need to eschew graft remains a challenge.  Develop a partnership framework with religious institutions, formalized through MOUs, to carry out regular sensitization sermons on corruption, emphasizing the ethical and moral obligations to combat graft.  ACC to provide materials and training for religious leaders.  # of Religious Houses that sign MOU with ACC.  # of sensitization sessions conducted annually in religious institutions.  % of attendees reporting an increased awareness of corruption issues through post - session surveys. Challenge Quarterly  ACC  Inter - religious Council (mosques and churches)  Ministry of Social Welfare ACC Procurement processes and procedures flouted or circumvented by some MDAs & Local Councils Introduce a real - time monitoring system for procurement processes within MDAs and Local Councils, ensuring strict compliance with the NPPA Act. This includes automat ed alerts for non - compliance and regular procurement audits.  # of MDAs that follow procurement processes and procedures  # of Local Councils that follow procurement processes and procedures  # of procurement Some MDAs and Local Councils have been following Procurement Processes and procedures Quarterly NPPA, Internal Audit, Audit Service Sierra Leone and Local C ouncils. GoSL

38. 25 defraud the state with impunity . of staff and ensure accountability  Mount i ndependent investigations into irregularities with regards to breach of regulations and procedures, with clear reporting m echanisms.  Established Independent investigation s committee  Weak Investigation s committee Weak collaboration between Anti - Corruption Commission and the National Revenue Authority ACC and NRA to strengthen strategic collaboration in tackling fraud in the area of revenue mobilization fraud and tax evasion Established strategic collaboration Ex is ting MoU between ACC & NRA not enforced . Quarterly  ACC  NRA GoSL Regulatory Failures and Conflict of Interest s by NaTcA to effectively regulate the telecommunications sector, leading to weak enforcement of telecommunications laws. NaTcA to effectively regulate and enforc e telecommunication Laws without favour . % of c ompliance with telecommunication s l aws by NaTcA Weak enforcement of telecommunication Laws Quarterly NaTcA, Ministry of Communication, GoSL Weak transparency and a ccountability in the issuances of l icenses to telecommunications operators Develop transparent and accountable procedures in the issuance of telecommunication s l icenses. Developed an approved transparent and accountable p rocedure for telecommunication l icenses Weak m echanism in the issuances of l icenses. Annually NaTcA, Ministry of Communication, GoSL

51. 38 adequate funds to enable them to carry out their audit. funding for Internal Auditors in MDAs and Local Councils Internal Auditors have adequate or independent source of funding. Councils, LCFD Service Charters not readily available in some MDAs and Local Councils.  Place Service Charters in all government institutions as a means of increasing citizens ’ awareness of public services.  Communicate the Service Charters through multiple channels including online platforms, physica l notice boards and printed materials for citizens.  Establish a mechanism for periodic internal and external audits to assess adherence to the Service Charter.  # of government institutions with Service Charters.  % increase of citizens ’ awareness measur ed through surveys or online engagement matrix.  # of non - compliance incidents reported.  # of actions taken based on those reports or recommendations  Few institutions with a Service Charter  Public not well informed of the requirement s to access many public services. Annually Local Councils, & MDAs Ministry of finance Weak capacity of CSOs to monitor the activities of MDAs.  CSOs should build constructive and strategic partnerships with MDAs that foster sharing of information and program me s.  Embark on capacity building of CSOs to  The levels of relationships forged with MDAs and the scope of information shared.  # of CSOs who Institutional relationships with CSOs are largely events driven and uncoordinated. Some sort of training is conducted for 3 - 6 Moths ACC, CSOs, MDAs , Ministry of finance Development Partners

28. 15 I neffective nationwide case management and tracking mechanism at the Judiciary.  Develop a nationwide digitalised and automated case management and tracking system.  Enforce a clear protoc o l for timely case handling , documentation and resolution.  Conduct audit s an d co llect feedback to impr o ve the process.  An improved and efficien t case management and tracking system developed.  Reasonable time taken to resolve cases.  % of cases tracked through a digital syste m. A c hallenge One year Judiciary , Ministry of Communication and Innovation. Cumbersome manual system of case allocation by the Chief Justice leading to ineffective case management  An electronic case allocation system should be developed in the chambe r of the Chief Justice.  The Judiciary to establish standard operating procedures in the al location and handling of cases. S tandard automated case allocation system is developed in the Chambers of the Chief Justice. Challenge 6 - 12 months  Judiciary  Ministry of Communicatio n and Innovation.  DSTI

40. 27 Illegal licensing and r egistration o f vessels to avoid compliance with international maritime regulations. This is done through the issuance of fraudulent documents for a fee. Weak Enforcement of maritime laws and regulations, leading to substandard safety measures, poor vesse l inspections, and inadequate maintenance of critical infrastructure. Strengthen internal audits to assess financial and operational practices within the maritime administration. Enhance Training and capacity building for S LMA staff to better understand international maritime laws and ethical practices Strengthen internal audits operations. # of SLMA staff trained in international maritime Laws No compliance in the registration of ships and boats. Weak knowledge of international maritime Laws bty SLMA Staff Challenge Annually SLMA, Port Authority, Ministry of Transport GoSL CROSS CUTTING ISSUES Systemic Weakness Proposed Strategy Indicators Action already taken Proposed timetable Institution Responsible Resource Allocation Improper and lack of real - time functionality of Internal Audit Systems in MDAs & Local Councils  Strengthen internal audit systems/committees within all MDAs and Local Councils. This should include regular audits, pre - and post - implementation reviews of projects, and mandatory reporting to oversight bodies.  # of MDAs and Local Councils with fully operational and independent internal audit systems/committe es conducting regular audits.  % of audit recommendations There exist structures of Internal Audit. Quarterly MDAs, Local Councils & Internal Au dit Service Government Subvention

49. 36 Department and CSOs. MDAs and local councils awarding contracts that are not well thought out due to limited technica l expertise or payment of backhanders . Expert opinions should be sought by MDAs and councils before contracts are awarded and procurement procedures followed to the letter and spirit of the law.  # of MDAs and Local Councils that sought expert opinion in the award ing of contracts.  # of MDAs and councils that sought ACC ’ s opinion before contracts were awarded. NPPA Act Quarterly MDAs, local councils, ACC, Procurement and Internal Audit Units. Ministry of finance Limited use of technology in the manag ement of MDAs and local councils. Institute the use of technology and innovation in the management of the public sector. # of MDAs that adopt technology in their operations. A challenge Real time Ministry of Communication and Innovation, DSTI, NaTCA Ministry of finance Weak capacity of Internal Auditors on evidence gathering and third - party confirmation  Train Internal Auditors on effective evidence gathering and third - party confirmation.  Create a Centralised Budget for Internal Auditors in the Min istry of Finance to avoid Vote Controllers ’ pressure or influence. # of internal auditors trained in evidence - gathering and third - party confirmation There has been training i n report writing. 6 – 12 months Directorate of Internal Auditors, Ministry of Finance, Audit Service Sierra Leone and Local councils. Ministry of finance Limited involvement of Heads of Internal Audit in Development Planning and MDAs/Loca l Councils to ensure Heads of Internal Audit fully participate in # of MDAs/Local Councils that have Internal Auditors Some Heads of Internal Audit participate in Quarterly MDAs, Directorate of Audit and Local councils. Ministry of finance

2. 1 Table of Contents Abbreviation and Acronyms............ ............................................................ ... 2 Forward ................................. ............................................................... ............... 4 Introduction: ................................ ................................ ................................ ............................... 6 Implementation Methodology ................................ ................................ ................................ .... 7 Implementation Objectives and Priorities ................................ ................................ .................. 7 Strategic Objectives - Based on Strategic Intervention 1 ................................ ........................ 7 Strategic Objectives - Based on Strategic Intervention 2 ................................ ........................ 8 Strategic Objectives - Based on Strategic Intervention 3 ................................ ........................ 8 Strategic Objectives - Based on Strategic Intervention 4 ................................ ...................... 10 Implementation Risks ................................ ................................ ................................ .............. 10 Inter - Agency Task Force ................................ ................................ ................................ ......... 11 Implementation Mechanism, Institutional Arrangement, and Governance: ........................ 12 The Governance Institutional Arrangement ................................ ................................ ......... 12 NACS Implementation Matrix with Actionable Strategies ................................ ..................... 12 Strategic Direction 1 ................................ ................................ ................................ ............... 1 Strategic Direction 2 ................................ ................................ ................................ ............... 6 Strategic Direction 3 ................................ ................................ ................................ ............. 13 Strategic Direction 4 ................................ ................................ ................................ ............. 21 Conclusion: ................................ ................................ ................................ .............................. 4 0

50. 37 Management Meetings of MDAs and Local Councils. Planning and Management Meetings. participate in Development Planning and Management meetings Management Meetings but not in planning. Recommendations of external Audit Reports not implemented by MDAs/Local Councils  MDAs/Local Councils to implement external audit recommendations.  Establish Independent Committees of Auditors at Local Councils.  Accountant - General ’ s Department to sanction non - compliant MDAs and Councils.  # of MDAs and Local Councils that fully implemented audit recommendations .  # of recommendations im plemented. No full compliance with ASSL recommendations Annually MDAs, local councils, Audit Service, Accountant - General ’ s Department. Ministry of finance Weak coordination between MDAs and the Local Councils in planning and implementing devolved functions. . Local Councils/MDAs to strengthen collaboration and coordination in project planning and implementation including those funded by donors. # of projects planned and implemented collaboratively by Local Councils and devolved sectors. Local Co uncils hold meetings with devolved sectors for information purposes only. Quarterly Local Councils, MDAs ’ Project Implementation Units, Local Government Finance Department. Ministry of finance MDAs and Local Councils do not have an effective whistle blo wer mechanism as a preventive tool in the control of corruption. Policies and measures that support and enhance the reporting of corruption within MDAs and Local Councils should be adopted . Whistle - blower policy formulated for MDAs and local councils. No w histle - blower law. 1 - 2 Years Parliament, ACC, MDAs, Local Councils. Ministry of finance Internal Auditors in MDAs and Local Councils, lack the Provide adequate or an independent source of # of MDAs/Local Councils who se A challenge 1 year Ministry of Finance, Local Ministry of finance

24. 11 vehicles to enhance their work Parliament has not debated A udit Service R eport s for years.  Parliament should ensure due diligence as mandated by l aw and open the Audit Service Report s to Parliamentary debates .  Parliament should not water down Audit Service Reports by producing another version through the Public Accounts Committee. Regular tabling and debating of the original Audit Service Reports A challenge Annually Parliament , ASSL Weak oversight by the Parliamentary Public A ccounts C ommittee. Leader of the Opposition should Chair the P ublic A ccount s C ommittee to strengthen its watchdog function  Public Account s Committee (PAC) chaired by the O pposition  Regular /Annual debates of Audit Service reports. PAC is being chaired by the governing party. Annually Members of Parliament. ASSL does not have financial i ndependen ce because its budget is scrutinize d by the Ministry of Finance and Parliament which are among its audite es. Review the ASSL Act to address its financial independence. An amended ASSL Act to guarantee both financial and budgetary independence . A draft of the Amendment is available. 6 - 1 2 months Parliament and Audit Service Sierra Leone.

42. 29 Internal Audit ors ’ observations and recommendations are often ignored and in some instances the auditors are antagonised . Effective management of Local Councils and MDAs to prioritise the implementation of internal audit recommendations and cooperate with internal auditors.  # of MDAs that prioritise the implementation of Internal Audit Recommendations.  # of Local Councils that Prioritise the implementation of Internal Audit Recommendations  # of recommendations impl emented. Availability of Internal and External Audit Reports Quarterly MDAs, Local Councils & Internal Audit Service Government Subvention Weak internal audit structures in MDAs and Councils making external auditing time - consuming and exposing systemic weaknesses. Establish and /or strengthe n Internal Audit structures in MDAs & Local Councils # of MDAs, Sectors & Local Councils with established Internal Audit structures. A c hallenge 6 - 12 Months MDAs . Directorate of Audit & Local C ouncils. GoSL Insufficient monitoring and supervision mechanisms within MDAs for government and donor - funded projects result ing in delays, mismanagement of funds, and poor project outcomes.  Implement a comprehensive monitoring and evaluation (M&E) framework within MDAs and Local Councils for all government and donor - funded projects. This should include real - time project tracking, regular site visits, performance audits, and clear  # of MDAs with dedicated M&E units actively monitoring governmen t and donor - funded projects.  # of Local Councils with dedicated M&E units actively monitoring government and donor - funded Result of monitoring on projects not actionable. Quarterly NaMED, Project Implementation Units, MDAs & Local Councils GoSL

19. 6 Health Facilities Management Committees (FMC s ) and Village Development Committee (VDC) are dysfunctional.  Convene a meeting of M o H Management and Development Partners to reactivate Facilities Management Committees at community levels.  M o H to develop a sustainability plan for effective implementation of projects/activities.  # of Health Facilities Management Committees that are reactivated.  Sustainability plan developed.  FHMC are non - existent  A c hallenge Annually  MoH  District Referral Hospitals. D octors serving as hospital administrators amid an acute shortage of clinicians. M o H to establish clear enforceable guidelines to ensure doctors concentrate on clinical instead of doing administrative work , so as to improve patient care.  # of doctors who still hold administrative positions in the hospitals and the Ministry.  # of doctors who still hold project positions in the m inistry instead of being in wards . Majority of doctors are serv ing in administrative or project lead capacities in hospitals and at the Ministry A c hall e nge M o H L imited c apacity - building for nurses after graduation . Effective c apacity - building of nurses after graduation from university for sustainability # of nurses trained after graduation Limited training post - graduation Quarterly M o H

39. 26 Mismanagement of Licensing Fees and Revenues from telecommunications companies and other revenue source s Establish mechanism for the management of l icense fees by telecommunications and amend the law to reduce revenue the Authority can keep . Amended NaTcA Law Fool - proof mechanism set up to manage license fee. A law that gives the Autho rity too much power to keep own - source reve nue. A weak mechanism to manage revenue 6 – 12 months NaTcA, NRA, Ministry of Communication. GoSL Fraudulent & Illegal Issuance of passport to individuals who may not meet the legal requirements for various purposes Immigration Department to effectively regulate and enforce the i ssuance of passport s to individuals who do not meet the legal requirements % of compliance with the issuance of passport s Weak enforcement of immigration Laws in the issuance of passport s A c hall e nge  Immigration Department.  Ministry of Internal Affairs.  S ecurity sector .  F oreign Affairs GoSL Weak transparency and accountability in the management of ship registration, licensing, flags of convenience and other maritime services fees.  Strengthen oversight and regulatory frameworks to improve transparency and accountability.  Publish vessels flying Sierra Leone ’ s flag of convenience and how much they pay.  # of ships registered to fly the flag of convince  # of licence fees pa i d by these vessels l icence d to fly the country ’ s flag of convenience  % of maritime service fees paid by ships for the country ’ s flag of convenience. Weak transparency and accountability in the management of maritime service fees for flag of convenience Quarterly SLMA, Ministry of Transport, NRA GoSL

29. 16 Lack of the use of technology in the Judiciary which affect s the speedy dispensation of justice.  Invest in digital infrastructure to support an automated system ensuring that all courts have access to the necessary technology.  Introduc e the use of electronic recording equipment and stenographers.  An established digital infrastructure.  # of stenographers recruited and trained. Manual system 12 – 18 months  Legal and Judiciary Service Commission  M inistry of Finance  DSTI Judges have l ittle capacity in the use of technology Enhance effective capacity of the judiciary i n the use of technology. # of judges trained in the use of technology Manual System 12 Months DSTI Low public knowledge on the legal right s of citizens .  The judiciary and Legal Aid Board to launch w idespread public education initiative s on the legal rights of citizens .  An abridged and acces s ibl e lega l guide for public  % increase in public know ledge or awareness of their legal rights (measured th r o u gh surveys)  Availability of the legal guidebook Challenge 6 - 12 M ont hs  The Judiciary  Legal Aid Board  R elevant CSOs

20. 7 Strategic Direction 2 - mitigate Delivery Risks associated with corruption in the Government priorities in the Medium National Development Plan focusing on five initiatives as anchors for faster and lasting transformation: Feed Salone, Human Capital Development, Youth Employment scheme, Technology and infrastructure and revamping the p ublic Services architecture Systemic Weakness Proposed Strategy Indicators Action already taken Proposed timetable Institution Responsible Resource Allocation Delay in the recruitment of trained and qualified teachers amid a gross shortage . MBSSE and Teaching Service Commission to facilitate the recruitment of trained and qualified teachers , especially in remote areas # of trained and qualified teachers recruited. A challenge Annually M BSSE and TSC Establish “ Integrity C lubs ” in all secondary schools and “ Accountability Now ” clubs in all colleges and Universities Establishment of Integrity and Accountability Now c lubs in all schools, colleges and universities.  # of I ntegrity C lubs established in schools  # of Accountability N ow club s established in colleges and schools. Few Integrity and Accountability Clubs Annually  MBSSE  MTHE  ACC The existence of and need for Community Teachers MBSSE and TSC should prioritise the recruitment of trained and qualified teachers especially in remote areas. % decrease in community teachers A c hallenge Annually MBSSE, TSC Ministry of Finance Mismanagement of School Fees Subsidies and Performance - Based Financing (PBF) by school authorities. School authorities to institute a transparent and an accountable use of school fees subsidies and PBF  % of schools that utilize fees subsidies and PBF in a transparent and accountable manner .  # of audits conducted to verify the proper use of subsidies and PBF.  Reduction in reported cases of mismanag ement of school funds. Still a challenge 6 - 9 month s MBSSE, Local Councils.

34. 21 Strategic Direction 4 – encourage accountability, openness, and better governance in organisations that provide utility services Systemic Weakness Proposed Strategy Indicators Action already taken Proposed timetable Institution Responsible Resource Allocation L imited compliance with the mining Laws and regulations The ministry of mines to ensure compliance with the mining policy and other regulations . % of compliance with mining laws by Mining companies as certified by the relevant agencies. Mines Monitoring officers are recruited and deployed. 1 Year MMMR, NMA, GoSL Lack of clarity in EPA ’ s tax and other payment systems. EPA and the Ministry of Water Resources should introduce a single window on taxes relating to the use of land and water resources. A unified and common approach is reached by EPA, Water Resources Ministry and Mining companies on the payment for water diverted and utilised. Mining companies dissatisfied with the payment system for water in mining communities. January – Dec 2025. EPA, Water Resources Ministry and Mining Companies. GoSL Cash payments for landing visas at the airport or border crossing point present an opportunity for corruption. Expedite payments for landing visas at the Immigration s Department by developing an electronic cash payment system. Payment system digit ised through a cashless system Cash collection leading to confusion , extortion and theft. Jan – Dec 2025. Immigration Department, NRA GoSL

15. 2 increased accountability, and community buy - in.  Frequency of stakeholder engagement meetings held during project implementation to review progress and address challenges.  Level of satisfaction reported by stakeholders regarding their involvement in project oversight, measured through surveys or feedback mechanisms.  Reduction in project - re lated grievances or disputes due to early stakeholder involvement in monitoring and decision - making. Non - c omplia nce with T ransfer (Postings) P olicy of the Local Government Service Commission  Develop and enforce an official manual governing the transfer of staff within Local Government Service Commission, ensuring transparency and merit - based decisions.  Implement oversight mechanisms to prevent undue influence in transfer decisions.  % of transfers conducted in line with the new approved Transfer Policy.  # of grievances related to non - compliance with t he T ransfer P olic y St ill a Challenge 1 - 2 Y ears LGSC, Local Councils and the Ministry of Local Government. Limited core staff in the offices of P rovincial S ecretar ies Human Resource Management Office to recruit and depl oy core staff such as Finance, Procurement & Internal Auditor s in all P rovincial S ecretar ies ’ O ffices to ensure efficient administration and prevent corruption .  # of P rovincial S ecretary ’ s offices with core staff recruited and deployed.  Reduction in resource management issues in the provinces as a result of adequate staffing.  # of audits and compliance reports produced by newly recruited staff. Personnel p lan Shared with HRMO 6 - 12 Months  HRMO  Ministry of Finance .

33. 20 declaration public . In effective mechanism to verify asset s declared by public officials. ACC should institute an efficient system that tracks and verifies assets declared. # of asset verification done. Verification is largely driven by specific investigations. 3 - 12 months ACC GoSL The A nti - Corruption (Amendment) Act 2019 has no comprehensive R egulation s that guide the implementation / enforcement powers of the C ommissi on . A more codified Anti - Corruption Regulations that complement ACA 2019 should be considered for enactment. Anti - Corruption R egulations enacted. The ACA 2019 empowers the Commission to make regulations. 1 - 2 years. ACC, Parliament GoSL Lack of i ndependence of the National Anti - Corruption S trategy (NACS ) Secretariat . T o amend the AC Act 2019 to give the NACS S ecretariat autonomous status as a precursor of eventually making it independent of the ACC ACA 2019 amended . Autonomy granted. Still an integral part of the ACC. 1 - 2 y ears Parliament, ACC, NACS Secretariat. GoSL Late or no salaries and incentives paid by the state to Local C ourt C lerk s , Court Chairmen and Court S upervisors . Ineffective supervision of local courts by the Judiciary. The Local Court system should remain under the Judiciary who should supervise them and ensure their staff receive their entitlement s. # of local court clerks and supervisors t hat received stipend/salar y Proceeds from court fines and revenue given as stipends. 6 - 18 months Judiciary and Ministry of Local Government . GoSL

26. 13 Request by Parliament for MDAs and local councils to submit only hard copies of their financial and other documents during Appropriation Heari ngs Parliament to formulate a policy on the submission of electronic copies of documents during Appropriation Hearings. A policy on the submission of electronic copies of documents formulated . Only hard copies submitted during hearings. 1 year Parliament. Strategic Direction 3 – Instil a culture of social justice that is linked to the distribution of funds and social justice organisations, as well as instilli ng accountability and transparency. Systemic Weakness Proposed Measure Indictors Action already taken Proposed timetable Institution Responsible Resource Allocation Poor condition s of service for MDAs and Local Councils . No approved regulations and official manual for the transfer of local council staff. Local councils Human Resource Guidelines still not approved by GoSL. Government should consider this under the salary harmonisation GoSL should approve the Human Resource Guidelines for C ouncils. Complete rollout of the Wages and Compensation Commission ’ s recommendations .  Sector al efforts on improve d conditions of service for MDAs undertaken or begun.  Human Resource Guidelines for local councils approved Initiatives to institute a comprehensive approach to review conditions of service have begun. A draft policy is availabl e but not approved. 12 months 12 months  Wages and Compensations Commission  LGSC  MoF  All MDAs  Local Government Service Commission  Local Government Finance

31. 18 No established standard s of sentencing procedures / guidelines by the J udiciary The judiciary to develop standard sentencing guideline s Standard sentencing guidelines developed Challenge 12 months Judiciary / Chief Justice. Lack of collaboration and coordination in the registration of businesses at the local council level and the l ow public knowledge of such registration .  MDAs/Local Councils should heighten public education in the processes and procedures involved in registering businesses.  Coordinate the relationship between Councils, NRA and OARG in the registration of businesses.  % of OARG revenue collected by NRA  # of public sensitization programmes conducted.  # of NRA receipts available and issued  Improved collaboration between OARG and Councils through the signing of MoUs  % reduction in manual operations. Challenge None. None Challenge Quarterly Quarterly Quarterly NRA, OARG, Tourist Board, Local Councils. No R evenue O ffices in many D istricts across the country . NRA should establish an office in every district . # of Revenue O ffices established . Revenue O fficers at Regional Offices 1 - 2 YEARS NRA GoSL In effective mechanism in curbing corruption in the Sierra Leone P olice . Police Management Board should consider the use of technology to curb corruption. Effective and efficient mechanism established Challenge 1 - 12 months SLP, IPCB , ACC and CSOs GoSL

14. 1 Strategic Direction 1 - B olstering Preventive Measures Such as Accountability & Transparency, in the highest - spending MDAs, which are known to have a high propensity for corruption and have a strong procurement focus . Systemic Weakness Proposed Measure Indicators Action already taken Proposed timetable Institution (s) Responsible Resourc e Allocati on Significant pay disparities exist between public officers and political appointees who perform similar roles within P arastatals . This dampens morale among public officers and creates an environment conducive to corruption , as public officers are inadequately incentivi s ed to perform their duties with integrity Implement a salary harmonization policy that aligns the pay of public and civil servants across all government sectors, ensuring equitable compensation for similar ro les. This will reduce incentives for corruption by addressing salary disparities, especially between political appointees and career civil servants. The policy should be designed in stages to address both basic salary and benefits, ensuring that compensati on is competitive and fair.  % increase in average salaries for public officials after policy implementation.  # of MDAs with fully harmonized salary structures in line with the new policy.  Reduction in turnover rate of public servants due to salary grievances.  Level of satisfaction and high morale among public servants and civil servants regarding the fairness of their compensation, measured through periodic employee surveys . The Committee has already be en set u p 2 - 3 years  Wages and Compensat ion s Commissio n (WCC) .  Ministry of Finance Ministry of Finance The absence of a meaningful involvement by local authorities and key stakeholders in the monitoring of government and donor - funded projects leads to a lack of community ownership, and missed opportunities for early detection of issues that could compromise project success. Establish formal mechanisms for the inclusion of local authorities, community representatives, and civil society organizations (CSOs) in the monitoring and oversight of government and donor - funded projects. These stakeholders should planning, execution and review phases to ensure local insights,  # of government and donor - funded projects with active participation from local authorities and stakeholders in their monitoring and evaluation processes.  % of monitoring committees that include representatives from local authorities, CSOs and community groups. No effective involvement of stakeholders Quarterly CSOs, Chiefdom / local authorities, MDAs & Local Councils

35. 22 Incomplete and staggering discrepancies in the NASSIT Financial Statements of Mines employees. NASSIT to ensure that financial statements of mining companies ’ employees are complete and submitted with accurate records. NASSIT records confirmed to be complete and without significant discrepancies. Staff at mining companies dissatisfied with the weak enforcement of NASSIT ’ s Act in relation to their social security entitlements. 6 – 12 months NASSIT, Ministry of Labour, Mining companies. GoSL Unauthorised issuance of artisanal licences in mining areas by NMA operatives. NMA to institute or strengthen measures that monitor the activities of NMA officials in mining communities. # of measures instituted or strengthened to curtail illicit activities by NMA staff in mining communities. A challenge 6 – 12 NMA GoSL Licenses to differ ent companies for the same plot by rogue elements in the sector. NMA and the MMMR to set up a grievance resolution mechanism that provides protection for sector players. # of grievances reported and resolved. A challenge. 6 – 12 months Ministry of Mines, NMA , MMMR and mining companies GoSL The penalties of public institutions such as SLRSA , NCRA and Immigration Dept. (Passport Office) are highly centralised in Freetown . The issuance of vehicular and drivers ’ licences, passport s and national ID cards should be done at the district level even if the printing is done centrally due to security considerations . # of offices opened in the districts to issue vehicular and drivers ’ licences , pass p orts and National I D cards . Issuance is highly centralised in Freetown 1 Year SLRSA , NCRA, Immigration Department GoSL

17. 4 Local Councils on revenue mobili s ation and utili s ation.  Reduction in revenue mismanagement cases reported post - review  Audit Service Sierra Leone. Blatant corruption and corrupt practice s in schoo ls .  Establish Integrity Management Committees (IMCs) in public schools and incorporate anti - corruption education into school curricula.  Launch awareness campaigns targeted at students, teachers and administrators to highlight the dangers of corruption.  # Of IMCs established in schools .  # Of schools with operational IMCs.  # of schools adopting anti - corruption curricula and syllabuses.  % of students and teachers participating in anti - corruption awareness activities. S ensitization modules crafted on meet - the - school campaign s Per school term  ACC  MBSSE  TSC  Ministry of Informatio n & Civic Education. Weak collaboration between ACC and Audit Service Sierra Leone in the fight against corruption  ACC and Audit Service Sierra Leone to strengthen collaboration in the fight against corruption through the signing and real implementation of MoUs with specific target s.  ACC and the Directorate of Internal Auditors in the Ministry of Finance to establish a formal relationship through MoUs.  Establish joint T ask F orces for auditing high - risk MDAs and Local Councils.  # of joint audits conducted between ACC and Audit Service Sierra Leone.  # of MoUs signed and implemented between the two institutions.  % of corruption - related cases identified and addressed through collaboration.  There is an e xisting MOU between ACC and ASSL .  No formal relationship between Internal Auditors and the ACC. Annually Annually  ACC  Audit Service  Directorate of Internal Audit.

32. 19 Procurement F ramework C ontract of the P olice has hardly ever been reviewed . Police M anagement to review Procurement Framework Contract Framework C ontract reviewed. Challenge Yearly  Police Management Board  Police Council ,  NPPA GoSL MDAs do not fully implement A C C ’ s Systems Review recommendations . ACC to ensure that recommendation s of system s review are fully implemented by MDAs through invoking the relevant legal provisions # of MDAs fully implemented systems review recommendations A challenge Quarterly ACC and MDAs GoSL No e nforcement of non - compliance s anction s by the ACC against MDAs for failure to implement the recommendation s arising from ACC ’ s systems r eview studies. ACC Commissioner to invoke the relevant provisions of the Anti - Corruption (Amendment) Act 2019. # of MDAs sanctioned for the non - implementation of systems Review r ecommendations . Challenge 3 - 12 months. ACC GoSL Contradictory recommendations by different accountability i nstitution s create a challenge for implementation by MDAs. ACC, ASSL, PSRU to form a network for the harmonisation of the ir recommendations for MDAs A strong National Monitoring Network of ACC, ASSL and PSRU established Challenge 6 - 12 MONTHS ACC, ASSL and PSRU GoSL A nti - C orruption Act does not provide for a public declaration of assets ACC to review the A ct and make public declaration mandatory.  Relevant provisions in the ACC Act 2019 amended to make assets declaration public.  # of public officials who make the ir asset A ct was review ed in 2019 for a biennial declaration of assets. 1 - 2 YEARS ACC, Parliament, CSOs. GoSL

16. 3 Limited transparency and a ccountability in the c ollection of Local T ax. E stablish Local T ax C ollection C ommittee s involving representatives of all stakeholders in the local administration .  # of functional Tax Collection Committees established in Local Councils.  % of local taxes collected through transparent digital platforms.  Reduction in tax - related complaints due to improved transparency in collection . Tax c ollection in the hands of different people . Monthly  Local Councils  SDO Office  Provincial Secretary ’ s Office  MoLGCA . No chiefdom - level structures that enhance effective participation in the fight against corruption  Establish Chiefdom Level Network structure s to enhance the participation of P aramount Chief s ’ and sub - chiefs in the fight against corruption .  ACC to mainstream Anti - Corruption issues in Chiefdom Administration.  # of Chiefdom - level network established .  Anti - Corruption is mainstreamed in chiefdom Administration .  # of corruption cases identified and addressed at the chiefdom level. Still a Challenge 1 - 2 years  ACC  Council of Paramount Chiefs  Ministry of Local Governme nt  Audit Service. Mismanagement of revenue by chiefdom administration and local councils.  Institute measures that foster greater transparency and accountability in chiefdom and local administration.  ACC to conduct thematic systems and processes review of corruption - risk areas Chiefdom Administration and  # of chiefdom and Local Council administration s ystems review ed on corruption risk conducted .  % of recommendations implemented from corruption - risk reviews. Still a c hallenge 6 - 12 Months  ACC  Chiefdom and local authorities .  Ministry of Local Governme nt

36. 23 No penalt ie s / sanctions against judges who violate the provision s of the Law in terms of the delivery of justice.  The Leadership of the judiciary to establish a consequence - base d system for non - complian ce with the provision s of the Law in the dispensation of justice .  Review Judges ’ Code of Conduct to ensure greater accountability .  Approved system of consequence - base d approach.  A revised code of conduct for judges. Challenging. A weak code of conduct 12 months One year Judiciary , Ministry of Justice , Parliament Judiciary, Ministry of Justice and Parliament GoSL Subvention Integrity - deficit by many public sector workers  Compulsory Value - Based Training  A review and enforcement of the “ C ode of conduct rules and regulations for civil servants ” which should be signed up to .  # of compulsory value - based training held.  Code of Conduct reviewed  Limited or no value - based training.  A n inadequate code of conduct 12 months ACC , HRMO GoSL Tax evasion especially by private professional s and businesses.  To enforce the NRA provisions  Develop creative ways of ensuring compliance including through the use of technology % increase in the number of pro fessionals and businesses that comply . Very low tax compliance believed to be in range of 10% . Regularly NRA , CSOs professional bodies such as SLBA, SLIE , SLAJ NRA Collusion between some NRA officers and b usinesses le a d ing to tax e vasion and Fraud.  Implement digital systems to automate tax collection, filing, 100% Automated tax collection system for NRA Tax collection not fully automated 1 – 2 years NRA, Cham b er of Commerce, National GoSL

18. 5 Lack of effective monitoring and supervision in hospitals.  M o H to ensure effective monitoring and supervision of hospitals  Re - e stablish Facilities Management Committees (FMCs) to provide a supervisory role in the communities.  # of monitoring activities conducted in hospitals  # of FMCs that are established and operational.  Frequency of monitoring activities conducted by FMCs.  % of issues identified and resolved by FMCs in hospital supervision reports.  Result of Monitoring on project not actionable  Used to exist Quarterly  Ministry of Health  Hospital Manageme nt Boards  Local Councils. Retention policy not being implemented for hospital staff and those wo rking in other health facilities and schools . M oH and MBSSE to i mplement retention policy for staff working in health facilities and schools in remote communities # of staff at health facilities and schools who benefitted from the retentions policy A challenge Annually MoH & MBSSE . Delay in the recruitment of trained and qualified volunteer medical personnel MoHS , the Health Service Commission and the HRMO to facilitate the recruitment and approval of trained and qualified volunteer medical personnel # of trained and qualif ied volunteer health workers recrui ted . S t ill a c hallenge Annually  M oH  HRMO  Health Service Commissio n. S upply of free health care drugs to referral hospitals is un timely and grossly inadequate .  M oH to ensure timely supply of free health care drugs in referral hospitals .  Minimise political and other interferences into the management and distribution of drugs and supplies Timely and adequate medical supplies Challenge Quarterly  M oH  MOLGCA  Local Councils  Hospital Manageme nt Board s  Central Medical Stores. MoH Centralised procurement and awarding of contract for the cleaning and diet at Referral Hospitals and PHUs Decentralize the procurement of services for cleaning and diet in referral hospitals and PHUs Contracts for cleaning and diets in Referral Hospitals and diet decentralized. Procurement of such services centralised. Quarterly  MoH  District Referral Hospitals

23. 10 (NFR) High levels of cash transactions and too many hands in r evenue c ollection at the Local Councils . Local Councils to establish committee s in the collection of revenue preferably th r ough the use of technology # of revenue committees established . There are evaluators charge d with revenue collection Annually  Local councils  NRA  Ministry of Communication & Innovation  M oF  D O s and SDOs Little or no c ollaboration between ACC and the Internal Audit Directorate of the Ministry of Finance. ACC and Internal Audit Directorate of Ministry of Finance to collaborate . ACC and the Directorate of Internal Audit signed an M o U A challenge Annually ACC and the Directorate of Internal Audit. No Anti - Corruption Commission presence in the majority of D istrict s . ACC to recruit and deploy District C oordinators . # of D istricts with ACC C oordinators A challenge Annually ACC and Ministry of Finance No efficient and sustainable mechanism to enhance the distribution of a gricultural inputs to farmers . Establish and institute prudent and sustainable mechanism s or strategies in the distribution of a gricultural i nputs to farmers . Timely distribution of a gricultural i nputs to farmers in remo t e a reas A challenge . Annually MAFs , National Farmers ’ Federation . Limited logistical support to l ocal a uthorities at chiefdom level for the effective monitoring of the F ree Quality Education program .  Provide logistical and other incentives to local authorities for the effective monitoring of the Free Quality Education Project at chiefdom level .  Recalibrate the laptops / iPads given to Paramount Chiefs to make them more functional and provide refresher training in their use .  # of local authorities incentiv ised to monitor Free Quality Education Project at chiefdom level .  Electronic t ablets recalibrated and made more functional.  PCs have been provided with electronic devices to monitor the FQEP  Some Paramount Chief s have also received Quarterly  MBSSE  Ministry of Communication and Innovation.

21. 8 Delays in the payment of school fees subsidies and Performance - Based Financing (PBF) in schools Timely payment of school fees subsidies and Performance - Based Financing # of schools that received timely payment of fees subsidy and Performance - Base Financing. A challenge Annually  Ministry of Finance  Accountant General  MBSSE. Inflated school enrolment numbers  Mandatory verification of school enrolment numbers.  Introduce digital tracking systems to monitor school enrolment and match them with subsidy payments # of school enrolment s verified A challenge Y early  MBSSE  Local Councils  FQE Project Secretariat Lack of transparency and accountability in the utilization of Surface Rent by District and Chiefdom authorities Institute transparent and accountable mechanisms in the utilization of Surface Rent by District and Chiefdom authorities Approved mechanism s in the use of surface rent by district and chiefdom authorities A challenge Y early  Ministry of Mines  Chiefdom and local authorities  NMA. Lack of adequate knowledge on the part of stakeholders on the payment of school fees subsidies and PBF Effective Sensitization of stakeholders (parents, pupils and t eachers) on the payment of school fees subsidies and PBF # of sensitization programmes conducted on the payment of subsidies and PBF Public Notices and Guidelines on the payment of school fee subsidies and PBF Quarterly  MBSS E  Local Councils  FQE Project Secretariat Low capacity of school administrators in the management and administration of schools Strengthen the capacity of school administrators and authorities (principals and head teachers ) in school management # of school administrators trained in the managem ent of schools A c hallenge 6 - 12 months TSC & MBSSE. Compliance with the farming calendar by the M inistry of Agriculture and Food Security (MAFS) in their interventions remain s a huge challenge  MAF S , in partnership with the National Farmers ’ Federation, to establish sustainable strategies in the implementation of the farming calendar .  Eliminate the number of f ictitious a gr ibusiness o rganisations.  Improved sustainable strategies in the implementation of the farming calendar  # of fake agr ibusiness organisations eliminated A challenge Yearly  Chiefdom and local authorities  MAFS  Local Councils .

25. 12 Delay in the disbursement of ASSL budget which affects their audit timelines. Review the ASSL Act to address its financial independence An amended ASSL Act to guarantee both financial and budgetary independence. A draft of the Amendment is available. 6 - 12 months Parliament and Audit Service Sierra Leone. Weak evidence in court th us undermin ing ACC cases.  Build capacity of A CC investigators and strengthen collaboration with prosecutors.  R ecruit more skilled investigators.  # of ACC investigators trained in specialised areas.  # of skilled investigators recruited. Consultants have been hired and some recruitments done. 1 Year ACC C ontract s are awarded without enough regard to the availa bility of resources and liability attached to such agreements on Government. All contract s should go through due process and l egal procedures to ensure value for money Expert legal opinion sought before the award of contracts and the risk of liability minimised. A challenge 1 - 2 years  MoF  Law Officers Department  Accountant – General ’ s Department. Accountant - General ’ s Department does not participate in maintaining the payroll system hence caus ing corruption in cases of deaths or resignation s . Develop an automated system that track s death s , resignation s and retirement s. An a utomated system established . Challenge Quarterly  MoF  DSTI The A ccountant G eneral is not fully informed or aware of revenue generated.  The Accountant - General to sit on the S teering C ommittee of R evenue G eneration  Amend sector agenc y legislation that permit s the withhold ing of revenue generated to not exceed 30% .  The Accountant - General sit s o n the S teering C ommittee o n R evenue G eneration .  Laws amended to limit to 30% of own source revenue retained by agencies Challenge Quarterly  MoF  NRA  AGD

22. 9 Weak monitoring of projects and c ontract s awarded by Ministry of Agriculture and Food Security MAF S to strengthen the monitoring of the award ing and implementation of contracts # of contract s awarded and monitored Weak e xisting control structures with in the ministry Quarterly MAFS and Local Councils M inistry of Finance ’ s a llocations to MAFS are not sensitive to the seasonal nature of farming and related activities Ministry of Finance to prioriti se the activities of MAFS cognisant of their seasonal nature Timely disbursement of allocated resources to MAF S A c hallenge Quarterly  MAFS  Ministry of Finance Delay in the procurement of MAF S ’ s inputs National Public Procurement Authority (NPPA) and MAFS should introduce the use of technology in the ir procurement process  # of procurement processes completed through the e - Procurement system.  % of procurement completed within the stipulated timeframes. Remains a challenge but w ork on the e - Procurement Software is at an advanced stage. 1 - 2 years 1 – 6 months  MAFS  NPP A  Local Councils. No C entral C oordinating Unit for MAFS ’ s activities MAF S to establish a C entral . C oordinating U nit for its activities E stablish a C entral C oordinating Unit . (CCU) # of activities coordinated by the CCU. % improvement in the alignment of agricultural activities A challenge 3 months MAFS Inadequate personnel at MAFS HRMO , through M inistry of F inance , to recruit more MAFS personnel especially field staff. # of field staff recruited by the M inistry HRMO ha s been recruiting staff Annually  MAFS  Ministry of Finance. No MAFS policy encourag ing MDAs to b uy local produce. MAF S to introduce a policy for MDAs to procure local produce # of MDAs that bought locally produce d goods C hallenging 1 year Ministry of Agriculture F ood S ecurity Lack of a C omprehensive National Farmer s ’ Register MAFS to develop a comprehensive national farmers ’ register A comprehensive farmers ’ register developed Draft NFR e xist s 3 - 6 months MAFs , National Farmers ’ Federation .