ANTI -CORRUPTION COMMISSION ANNUAL REPORT 2022 (1)
12. firstname.lastname@example.org .sl 12 ANNUAL REPORT 2022
2. email@example.com .sl 02 ANNUAL REPORT 2022 TABLE OF CONTENT Page Executive Management T eam 1 Acr onyms 3 For eward 4 Office of the Commissioner 5 National Anti- Corruption Strategy Coordinating Secr etariat (NACS) 5 Asset Declaration Unit 10 Report Center Unit 13 Internal Audit Department 14 Human Resour ces Department 16 Administrative Department 20 Pr evention Department 28 Intelligence and Investigations Department 38 Public Education and External Outr each Department 41 Department of Pr osecutions 47 Statement of Receipts and Payments for Y ear ended 31st December 2021 54 Finance Department 52
31. firstname.lastname@example.org .sl 31 3. Thematic Review of transfer to transform migration scheme with r efer ence to skilled and unskilled labour - Ministry of Labour . 4. Systems and Pr ocesses Review of the Road Maintenance Fund Administration (RMF A). ACTIVITIES IN PROGRESS 1. Review of Practices and Pr ocedur es of the Ministry of Health and Sanitation 2. Thematic Review of Records Management and Accountability of Administrator and Registrar General. The review was concluded, draft report was presented, validated and Management responses submitted. The Government of Sierra Leone, through the Ministry of Labour and Social Security (MLSS) coordinated employment of fers. In 2022, the Government had its citizens working in countries all over the world especially in Kuwait, Iraq, Qatar , Oman, T urkey , UAE, Saudi Arabia etc. The review examined the systems and processes in recruiting Sierra Leoneans to work abroad under the said program and came up with key findings and recommendations that were to be implemented by the Ministry and other concerned entities as a means of addressing the numerous problems associated with these migrant workers especially in these Arab countries The main aim of the review was to examine the administrative structures and systems and processes in place at the RMF A with specific focus on the administration and utilization of Funds by the Agency in a bid to identify and mitigate corruption risks. The review has been completed, the draft report validated by RMF A and findings and recommendations presented to Management for their response. The Unit commenced the holistic review of the Health Sector . The review process was divided into Phases 1, 2 and 3. Phase 1 of the review covered the following Agencies under the Health Sector: I. Sierra Leone Medical and Dental Council II. Sierra Leone Health Service Commission III. Sierra Leone Nurses Board IV . National Medical Supplies Agency V . National Emer gency Medical Services VI. HIV/AIDS Secretariat VII. Post-graduate Council VIII. Directorate of Health Security and Emer gency IX. Sierra Leone Pharmacy Board The systems reviews for these nine Agencies were completed with the Reports ready for validation. Phases 2 and 3 of the reviews which covered of fices and facilities under the Permanent Secretary's of fice and the Chief Medical Of ficer respectively are in progress. The aim of the review was to examine the allocation and utilization of funds and records management and prof fer recommendations to mitigate any corruption risks identified. The Unit commenced the review of the Administration and Registrar General in the last quarter of 2022 and the process is on-going. ANNUAL REPORT 2022
3. ANNUAL REPORT 2022 email@example.com .sl 03 ACRONYMS ACC – Anti Corruption Commission ACA- EGYPT – Administrative Contr ol Authority – Egypt AAACA – Association of Africa Anti-Corruption Authorities ADU – Asset Declaration Unit LACC – Liberia Anti-Corruption Commission MDAs- Ministries Department and Agencies NACIW A – Network of National Anti-Corruption Institutions in W est Africa NACS – National Anti-Corruption Strategy NCB – Request for Quotation PSSNYE – Pr oductive Social Safety Net and Y outh Empowerment SSN – Social Safety Net TSC – T eaching Service Commission. UNCAC- United Nations Convention Against Corruption
57. From the matters communicated with those char ged with governance, I 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. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or , when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. F/AUDIT OR GENERAL Date: firstname.lastname@example.org .sl 57 ANNUAL REPORT 2022 C O R R U P T I O N
40. 5.0. TRAININGS T rainings are essential in capacitating intelligence and investigation of ficers with contemporary investigative skills and issues hinging on the tackling of cyber fraud, anti money laundering and global law enforcement best practices. The Commission through some local and international benefactors benefitted from series of trainings in and out of the country . Members of the Intelligence Unit participated in a variety of Online/V irtual training programmes or ganized by various international or ganizations including the Commonwealth, Africa Anti-Corruption Centre (CAACC), The Inte rnat iona l Crim inal Poli ce Or gani zatio n (Int erpo l) and the Inte rnat iona l Or gani zatio n for Standardization (ISO). Investigation of ficers also received various local and Online/V irtual international trainings or ganized and conducted by or ganizations including, Financial Action T ask Force T raining Institute (F A TF), GIABA in Money Laundering and Crypto Currency , T errorism, Fraud and Investigations in Nigeria on Conviction and Asset Based Recovery in Kenya, Anti Money Laundering/Countering the Financing of T errorism/Counter Proliferation Financing (AML/CTF/CPF) conducted by the United States T reasury . At the local level, of ficers from the Department benefitted from a three-day in-house refresher training conducted by the Commission. Some other members of the Department benefitted from training or ganized by Financial Investigation Unit in Financial Investigations. email@example.com .sl 40 ANNUAL REPORT 2022
4. firstname.lastname@example.org .sl 04 FOREWORD The Y ear 2022 was the year leading up to the 2023 elections. It is usually the most challenging year for anti-graft bodies as political actors try to maximize for personal gains or party needs. However , Sierra Leone held up very well. As was 2021, 2022 can be considered another highly successful year in the fight against corruption as there was progress made in all the four pillars of our strategic plan – prevention, public education, investigation and prosecution. Consistent with our mandate to raise awareness on the ills of corruption and to solicit public support in the fight against the scour ge, the Commission continued with well-coordinated and tar geted public education and outreach across the country . This helped to make many more Sierra Leoneans learn about the work and activities of the Commission and enabled the Commission to sustain vital public support in the campaign. In the area of prevention, the Commission continued work to make public institutions stronger and better resistant to corruption. The Commission conducted a number of systems and processes reviews of public institutions, monitored the recommendations emanating from those reviews to ensure compliance and developed policies to guide the conducts of public of ficials. In the fourth year of the current National Anti-Corruption Strategy (NACS), the Commission continued with its vigorous engagements with Ministries, Departments and Agencies, including local councils, in a bid to mainstream anti-corruption measures, through the integrity management committees operating in those institutions. The Commission made a number of important interventions in the Auditor General's Reports and ensured that other high profile allegations are probed with result published. These interventions resulted in the prosecution of public of ficials and the recovery of public funds and physical assets, which are now set to be returned to the Consolidated Revenue Fund and respective public institutions and cof fers. The Commission continued to support the Government's poverty alleviation strides across the country , by constantly monitoring the W orld Bank supported Social Safety Net (SSN) project. Through the Grievance Redress Mechanism component of the SSN, the Commission ensured that the extremely poor and vulnerable groups tar geted by the project, received the cash transfers in a very transparent and corrupt-free manner with instances of malpractices or corruption dealt with in a timely manner . The work of the Commission and the country's ef forts in combating corruption made the country to continue doing well in the 'Control of Corruption' indicator of the Millennium Challenge Corporation Scorecard with a 79 percent excellent Score. In the T ransparency International's Global Corruption Country Rankings, Sierra Leone moved from 1 15 in 2021 to 1 10 out of 180 countries surveyed in the 2022 T ransparency International Corruption Perception Index (TI-CPI). The country also maintained its 2021 score of 34 in 2022, which was above the sub- Saharan average, and the highest the country has ever recorded since the CPI rankings began. The Commission also almost completed the Integrity House and waited to move in in 2023. I am immeasurably thankful to the Government of His Excellency President Brig.(Rtd.) Dr . Julius Maada Bio for the immense political will and support we have received which has been the bedrock for continuing to improve on our gains in the fight against corruption . I also thank my dedicated T eam at the ACC for continuing to give their all and very best to continue producing respectable results for the ef fort against corruption. The indications and results all point to one fact – we are making remarkable progress. W e just have to keep the upward momentum! Francis Ben Kaifala Esq. Commissioner ANNUAL REPORT 2022
9. email@example.com .sl 09 The said follow-up monitoring indicates that ther e was a significant impr ovement as follows: 1. W estern Area made a progressive shift from 90% – 100% with a compliance growth of 10% indicating a full compliance score. 2. Eastern Region made a compliance growth of 7% shifting from 93% in the previous monitoring to 100% indicating a full compliance score. 3. Southern Region recorded a progressive growth from 90% - 98% indicating a percentage growth of 8% attaining full compliance. 4. North-East region made a compliance growth of 10% indicating a progressive shift from 87% - 97% thereby attaining full compliance. 5. North-W est region made a compliance growth of 17% indicating a progressive shift from 83% - 100% also attaining full compliance status. The current National Anti-Corruption Strategy that was crafted in 2019 comes to an end in 2023 after a period of five years (2019-2023). An End Line Evaluation has to be done by an external consultant who has to do a before and after assessment of the project to determine the relevance and ef fectiveness of the strategy , what lessons learnt and improvements that are to be made in the next strategy . END NOTES ANNUAL REPORT 2022
20. firstname.lastname@example.org .sl 20 ADMINISTRA TIVE DEP AR TMENT The successes of the Commission in the year under review would not have been achieved without the support of the Administrative Department. The Department facilitated the work of the operational Departments within the Commission through the provision of the necessary administrative and logistical services with a view to enhancing the ef fective and ef ficient performance of their mandates. The Department has the responsibility to manage, supervise and coordinate the work of its constituent sub-units of Procurement, Security , Information T echnology (IT), Stores, and Fleet management so that they achieve greater performance and meet the Commission's objectives. During the year under review , the Department facilitated the visits of delegates from Guinea, Liberia, and Gambia who were on a learning and experience-sharing drive. INTRODUCTION ANNUAL REPORT 2022
44. email@example.com .sl 44 UPDA TE OF THE ACC WEBSITE, NOTICE BOARD AND SOCIAL MEDIA GROUPS ENGAGEMENT WITH P AR TNERS MEMORANDA OF UNDERST ANDING WITH ACCOUNT ABILITY INSTITUTIONS The Department kept a regular update of the ACC W ebsite; 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 ACC website: 302, Instagram- 18, T ikT ok- 12, LinkedIn- 7, Y ouT ube- 7, Facebook- 121, T witter - 36 and WhatsApp- 171. The Department conducted 44 engagements with various partners. Some of these engagements were meetings or ganized by the ACC while others were meetings to which the ACC was invited to participate. This was done in order to enlist these or ganizations to support in raising awareness on transparency , integrity and the fight against corruption in their respective communities. The Commission continued with its strategy of getting more partners onboard the anti-corruption campaign. Through the Department, the Commission engaged seven (7) of these or ganizations by the signing of Memoranda of Understanding and issuance of letters of partnership. The or ganizations ACC issued partnership letters to were; Philips Creation Company Ltd, Uncle Sankara Media Platform, Corruption W atch Or ganisation, Advocacy for the V oiceless SL and Mercy T elevision. A Memorandum of Understanding was signed with the Zero Corruption Campaign (ZCC), Sierra Leone Photographers Union, and Audit Service Sierra Leone (ASSL). The memoranda of understanding spelt out areas of collaboration, including information sharing geared towards enhancing the work of each other . ANNUAL REPORT 2022 MOU Signed with ASSL MOU Signing with Sierra Leone Photographers Union
50. firstname.lastname@example.org .sl 50 c o n t r a r y t o s e c t i o n 3 7 ( 1 ) o f t h e A n t i - C o r r u p t i o n A c t o f 2 0 0 8 a n d p o s s e s s i o n o f u n e x p l a i n e d w e a l t h c o n t r a r y t o s e c t i o n 2 7 ( 1 ) o f t h e A n t i - C o r r u p t i o n A c t o f 2 0 0 8 o r d e r e d t o p a y b a c k t o A C C w i t h i n s i x m o n t h s f r o m t h e d a t e o f j u d g m e n t O n e B i l l i o n , T h r e e H u n d r e d a n d F o r t y - N i n e T h o u s a n d , F i v e H u n d r e d a n d T h i r t y T h o u s a n d ( o l d ) L e o n e s ( L e 1 , 3 4 9 . 5 3 0 , 0 0 0 ) , B i a s i e T u r a y a n d A b u b a k a r r K a n u w e r e e a c h c o n v i c t e d o n o n e c o u n t a n d e a c h s e n t e n c e d t o p a y a f i n e o f T h i r t y T h o u s a n d N e w L e o n e s ( N l e 3 0 , 0 0 0 ) o r 3 y r s i m p r i s o n m e n t . M o h a m e d I s h m y l e B a n g u r a w a s c o n v i c t e d o n 3 c o u n t s a n d s e n t e n c e d t o p a y a f i n e o f N l e 3 0 , 0 0 0 o n e a c h c o u n t a m o u n t i n g t o ( N l e 9 0 , 0 0 0 N i n e t y T h o u s a n d L e o n e s ) o r 3 y e a r s i m p r i s o n m e n t . T h e 5 t h A c c u s e d M o s e s O g e n d e h K a m a r a w a s c o n v i c t e d o n c o u n t s 2 , 3 a n d 4 a n d h e w a s s e n t e n c e d t o p a y a c u m u l a t i v e f i n e o f O n e H u n d r e d a n d T e n T h o u s a n d n e w L e o n e s ( N l e 1 1 0 , 0 0 0 ) o r 3 y e a r s i m p r i s o n m e n t . 4 T h e S t a t e v s . P a u l S o b b a M a s s a q u o i , P e t e r J o s e p h M e n j o r , F o d i e U . D a b o r , V i c t o r A l p h a & F e s t u s M u s a 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 c e , c o n t r a r y t o s e c t i o n 1 2 8 ( 1 ) , a n d E n g a g i n g i n A c a d e m i c M a l p r a c t i c e s , c o n t r a r y t o S e c t i o n 1 2 8 ( 3 ) , 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 a s a m e n d e d b y t h e A n t i - C o r r u p t i o n A c t N o . 9 o f 2 0 1 9 , F a i l u r e t o c o m p l y w i t h t h e a p p l i c a b l e p r o c e d u r e a n d g u i d e l i n e s r e l a t i n g t o p r o c u r e m e n t o f w o r k s c o n t r a r y t o s e c t i o n 4 8 ( 2 ) ( b ) o f t h e A n t i - C o r r u p t i o n A c t 6 O n t h e 3 / 1 1 / 2 2 J u s t i c e B a w o h a c q u i t t e d a n d d i s c h a r g e d a l l s i x a c c u s e d p e r s o n s o n t h e c h a r g e s p r o f f e r e d . ANNUAL REPORT 2022
7. email@example.com .sl 07 The photo above showcases 38 deserving MDAs and Councils, with their Certificates of Outstanding rd th Performance in the 3 and 4 Quarter Monitoring. They include the House of Parliament, Kenema, Pujehun, Karene, Bo, Bonthe, Koidu New Sembehun, Kailahun, Freetown, Bombali, Koinadugu, W ARD-C District and City Councils, PRSU, National T elecommunications, NRA, PPRC, NaCSA, Ministry of T rade, SLRA, ONS, MAFFS, SLMA, NPP A, Ombudsman, MoD, ACC, V ice President's Of fice, Sierra Leone Maritime Administration among others. The event was graced by the Chair of the NACS Steering Committee, the Commissioner of ACC and his Deputy . Learning and sharing remains critical to the measuring and evaluation process. During these engagements, MDAs and Councils discuss the findings of the monitoring exercise with the Commission including the Steering Committee Members. Data analysis and presentation in the form of tables, charts and graphs are discussed based on the shared agreed actions. MDAs and Councils did have a one-on one-chat with the Commissioner and the NACS team on challenges faced in the implementation of the strategy . At the end of the exercise, findings of the report were shared with the Steering Committee. See photo below 4. Learning and Sharing on the NACS – Steering Committee engagement ANNUAL REPORT 2022
36. firstname.lastname@example.org .sl 36 Ethics and Integrity T raining W orkshops DEVELOPMENT OF INSTITUTIONAL ANTI-CORRUPTION POLICIES (IACP) REVIEW AND DEVELOPMENT OF SER VICE CHAR TERS: Ethics and Integrity training workshops are conducted with the aim to promote integrity and ethical standards amongst staf fs of or ganizations to enhance ef fective service delivery . The Unit conducted trainings for Directors, Deputy Directors and Managers of the Ministry of Basic and Senior Secondary Education (MBSSE), and the Sierra Leone T eaching Service Commission (TSC). Dir ector of Pr evention, Rashid Babar T uray making a statement during the training exer cise at the TSC Development and integration of institutional anti-corruption policies is to strengthen the framework for ef ficient and ef fective detection and prevention of corruption and corruption enhancement practices in Ministries, Departments and Agencies (MDAs). The Unit developed Institutional Anti-Corruption Policies for the following MDAs: I. National Commission for Social Action (NaCSA) II. The Sierra Leone Judiciary . III. Sierra Leone Local Content Agency Service Charters are developed for citizens to know the services rendered by institutions, timelines, complaint mechanisms and associated costs. These Charters are displayed at stra tegic locations where citizen can easily access the information. The Unit collaborates with client institutions to develop these Charters. Below is the list of MDAs the Unit worked with to develop Service Charter for the year under review: I. Immigration Department II. Sierra Leone Produce Marketing Company III. Sierra Leone Local Content Agency IV . Ministry of Agriculture, Forestry and Food Security ANNUAL REPORT 2022
46. email@example.com .sl 46 INTERF AITH THANKSGIVING PRA YER SESSION The commemoration of the 2022 IAC Day activity was climaxed by interfaith prayers held in Freetown and the ACC regional of fices across the country . Religious Leaders and worshippers were drawn from the Christian and Muslim faiths in Sierra Leone. A W ARDS AND ACCOLADES W ith the groundbreaking work of the Commission and the tremendous gains made in combating corruption, the ACC received a total of eleven (1 1) A wards and several certificates and medals, in recognition and approbation of the ef forts in fighting graft. These awards includes but not limited to; Achievement A ward as Alumni of the year of the Queen Mary University of London. Another one of the many awards is the treble of awards received in Nigeria; Network of Anti-Corruption Institutions in W est Africa (NACIW A) commending the ACC leadership; Francis Ben Kaifala Esq. for providing sound leadership as President of NACIW A for 3 years; one from Interpol and W APIS for the exemplary campaign against corruption and Money-Laundry in W est Africa; and One from the Economic and Financial Crimes Commission for exemplary cooperation and results in the Sub-region. Locally , the Commission and Commissioner were both awarded at the Diaspora Focus A wards 2022 and a lot more. ANNUAL REPORT 2022
63. firstname.lastname@example.org .sl 63 (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. Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials, direct labour and any other costs directly attributable to bring the asset to a working condition for its intended use and the cost of dismantling and removing the item and restoring the site on which they are located. Purchased software that is integral to the functioning of the related equipment is capitalised as part of that equipment. When parts of an item of property , plant and equipment have dif ferent useful lives, 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 ge 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 10% Of fice Building Refurbishment 20% Intangible Assets 25% Of fice Building 4.76% Subsequent Costs Depr eciation and Amortisation NOTES T O THE FINANCIAL ST A TEMENTS (Continued) ANNUAL REPORT 2022
67. email@example.com .sl 67 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 4 6 9 , 9 1 4 2 8 8 , 9 6 8 S a l a r i e s & A l l o w a n c e s f o r B O O ff i c e 1 , 3 3 8 , 4 1 9 1 , 0 3 8 , 5 1 7 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 4 8 , 6 0 0 4 9 , 2 0 0 B a s i c S a l a r i e s 2 4 , 2 0 3 , 5 4 9 2 1 , 0 1 6 , 8 0 4 T e r m i n a l B e n e f i t s 5 , 7 0 8 , 0 0 2 5 , 8 8 2 , 2 9 9 S t a ff I n s u r a n c e P r e m i u m 1 0 0 , 0 0 0 1 0 0 , 0 0 0 4 3 , 9 2 7 , 0 0 0 3 9 , 5 8 7 , 1 6 4 NOTES T O THE FINANCIAL ST A TEMENTS (Continued) ANNUAL REPORT 2022
43. firstname.lastname@example.org .sl 43 CSOs AND MEDIA UPDA TES ENGAGEMENTS WITH SCHOOLS, COLLEGES AND UNIVERSITIES These are activities meant to inform the media and civil society or ganizations about the major activities of the Commission, and to get direct feedbacks from journalists and civil society activists about the fight against corruption in Sierra Leone. One media update was or ganized by the Department in the year under review . A total of 122 engagements with primary and secondary schools; and 12 engagements with staf f and students of colleges and universities were conducted. 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. ANNUAL REPORT 2022 Engagements with Schools Engagements with Fourah Bay College A war eness Cr eation on Grievance Redr ess in the SSN Pr ogram
58. email@example.com .sl 58 REPOR T OF THE COMMISSIONER ST A TEMENT OF THE COMMISSIONER'S RESPONSIBILITIES Operating Results Auditors The Anti-Corruption Act 2008, the Public Financial Management Act 2018, requires the Commission to prepare Financial Statements for each financial year which should show a true and fair view of the state of af fairs of the Commission and performance for the period. In preparing these F inancial Statements, the Commissioners is required to: - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting policies have been followed, subject to any material departures disclosed and explained in the financial Statement; - prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the Commission will continue its operation The Commissioner is responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Commission and to enable the Commission to ensure that the Financial Statements complied with International Accounting Standards and the Anti-Corruption Act. The Commission is responsible for safeguarding the assets of the Commission and for taking responsible steps for the prevention and detection of fraud and other irregularities 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 confers upon the Auditor General the mandate to carry out the Audit of the Commission's Books of Accounts annually . The Financial Statements have been prepared in conformity with the International Accounting Standards and include amounts based on our judgement and estimates as required. The Financial Statements have been audited by the Auditor General as required by the 1991 Constitution and the Anti-Corruption Act 2008, he has expressed his 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
24. ANNUAL REPORT 2022 firstname.lastname@example.org .sl 24 PROCUREMENT UNIT INTRODUCTION The Pr ocur ement Unit performed the following functions during the period under r eview: PROCUREMENT ACTIVITIES UNDER T AKEN BY THE COMMISSION FOR THE 2022 FINANCIAL YEAR The Procurement Unit under the Administration Department was established in accordance with the provisions in Part 1 1 1 Section 19 (1) of the Public Procurement Act 2016. The mandate of the Unit is to plan all procurement activities, source quotations and bids from suitable suppliers, contractors and consultants so as to ensure ef fective service delivery for sustainable economic development. 1. Received procurement requests from originating of ficers and checked that the proposed procurements are within the approved procurement plan and that budgeted funds are available prior to the commencement of procurement proceedings. 2. Procured Goods, W orks and Services on behalf of the Commission, 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. Liaised 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 of 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 updated the Commission’ s database of suppliers. 9. Developed the Commissions Database of Suppliers as a way of identifying competent and registered suppliers who have the capacity to supply various goods and services. 10. Represented the Procurement Unit in the Board of Survey for the disposal of unserviceable items and vehicles. 1 1. Ensured safe records keeping especially of 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. ANNUAL REPORT 2022
28. ANNUAL REPORT 2022 email@example.com .sl 28 PREVENTION DEP AR TMENT INTRODUCTION T raining in Anti-Corruption Risk Assessment in Liberia Anti-Corruption Commission (LACC) The Prevention Department is one of the strategic arms of the Anti-Corruption Commission with the mandate to prevent corruption as provided for in Sections 7 and 8 of the Anti-Corruption Act of 2008 as amended in 2019. At the beginning of the year , the Department held its Annual Retreat in order to discuss its corruption prevention strategy in promoting integrity and corruption prevention in Ministries, Departments and Agencies (MDAs) of Government. In the reporting year the Department in line with the Strategic Plan of the ACC and its annual work plan undertook the following activities: In recognition of the marked strides made by the Anti-corruption Commission of Sierra Leone in preventing corruption through its systems and processes reviews, ethics and policy development and monitoring for compliance to anti-corruption initiatives, the LACC requested from the Commission a seven day corruption risk assessment training for the Education and Prevention Of ficers at the Liberia Anti-Corruption Commission (LACC). The ACC-SL facilitator with the Head, Board of Commissioners and staf f of the LACC ANNUAL REPORT 2022
6. firstname.lastname@example.org .sl 06 2. High level engagement with Local Councils on the National Anti – Corruption Strategy Report th The NACS Secretariat on the 28 of March, 2022 engaged top management of all local councils when the 2021 monitoring report in no uncertain terms revealed that most Integrity Management Committees (IMCs) did get the required support for them to function well. The overall performance of 59% by the said councils was not deserving of our sub-national government. The meeting was therefore held to inject some speed and support into rd th the work of the IMCs and was held immediately before 3 and 4 Quarter monitoring. The dividend arising from this top level engagement was the excellent performance of 89% compliance rate by councils (see table above). Ownership of reform measures geared towards institution building and strengthening is critical to the implementation of the Strategy . Alongside the Commission's policy of enforcement, naming and shaming for poor performance, the reward and recognition for good performance was similarly adopted as a strategic framework in the implementation of the NACS. Therefore, in line with the focus of the NACS, MDAs were held accountable for them to fulfill their responsibilities under the Strategy . 3. Certification of fully compliant MDAs/Councils ANNUAL REPORT 2022
45. email@example.com .sl 45 STUDY VISITS T O THE ANTI-CORRUPTION COMMISSION BY P AR TNER ANTI-CORRUPTION AGENCIES IN AFRICA COMMEMORA TION OF THE INTERNA TIONAL ANTI-CORRUPTION DA Y , 2022 The Anti-Corruption Commission (ACC) in 2022, received personnel from The Gambia and Guinea, as they visited to understudy the work of the ACC. On the 25th July , 2022, a delegation from The Gambia comprising of ficers from the Department of Community Development, Ministry of Finance Aid Coordination, National Social Protection Secretariat, Ministry of Information, and the W orld Bank of fice had a week-long study tour of the operations of the Commission's Grievance Redress Mechanism (GRM) program. On the 29th November , 2022, another delegation conducted a similar study visit. The second delegation from the Gambia, was led by the Ombudsman and comprised the Principal Investigator , and three Senior Investigators. The Commission also, on the 25th November , 2022 received a delegation from the Guinean National Anti- Corruption and Good Governance Promotion Agency (NACGGP A) headed by its Executive Secretary . The delegation also comprised Heads; Division of Asset Recovery , and Multi Sectoral Governance. The Anti-Corruption Commission Sierra Leone joined the world in the commemoration of the International th Anti-Corruption (IAC) Day on the 9 December 2022, marking the continued global ef forts to curb graft in a bid to protect public resources and advance the lives of people across the world with the theme, “Deepening inclusivity in the Fight against Corruption: Persons with Disabilities and the Informal Sector as critical players in the Anti-graft Campaign” . ANNUAL REPORT 2022
66. firstname.lastname@example.org .sl 66 O ff 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 8 9 , 8 2 4 6 4 , 5 0 3 G e n e r a t o r R u n n i n g C o s t 2 7 9 , 1 3 6 1 3 5 , 9 6 1 O ff i c e R e n t 6 8 1 , 1 5 8 6 1 5 , 1 8 0 H o s p i t a l i t y 1 0 0 , 8 0 7 4 7 , 8 7 2 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 1 7 , 2 6 1 1 6 , 1 0 0 G e n e r a l A d m i n E x p e n s e s 1 , 1 0 4 , 7 8 8 9 6 1 , 4 4 0 C o m p u t e r R u n n i n g C o s t 2 2 0 , 1 0 9 1 4 5 , 0 2 9 L i c e n s e s & I n s u r a n c e 3 3 , 1 5 4 2 3 , 4 9 9 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 1 , 3 9 0 , 0 3 0 3 3 8 , 7 6 5 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 2 4 9 , 5 0 9 1 3 3 , 0 1 5 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 , 4 1 2 , 4 3 5 9 2 7 , 3 5 0 B a n k C h a rg e s 3 4 5 , 3 9 2 2 9 3 , 1 2 0 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 11 2 , 1 9 8 1 0 2 , 5 5 4 A u d i t F e e s 5 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 0 , 3 6 0 8 , 2 2 4 D e p r e c i a t i o n c h a rg e 1 , 3 6 9 , 4 7 4 1 , 1 5 1 , 8 0 5 A m o r t i z a t i o n C h a rg 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 - 8 1 , 4 3 2 P r o s e c u t i o n A c t i v i t i e s 7 9 , 2 4 8 1 3 2 , 1 8 1 M o n i t o r i n g o f S S N P r o j e c t 2 , 6 0 0 , 3 5 4 3 , 2 0 1 , 2 7 2 1 3 , 1 3 0 , 3 0 4 1 0 , 5 8 8 , 9 6 1 5 . P e r s o n n e l / S t a f f C o s t 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 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 , 0 4 3 , 5 2 0 1 , 8 9 4 , 3 8 5 Tr a n s p o r t A l l o w a n c e s 1 , 5 3 6 , 3 5 1 1 , 4 7 2 , 4 4 2 M e d i c a l A l l o w a n c e s 1 , 7 1 7 , 1 8 9 1 , 6 0 6 , 5 11 R e n t A l l o w a n c e s 4 , 3 0 3 , 0 9 2 4 , 0 8 8 , 5 4 6 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 4 8 , 6 0 0 4 9 , 2 0 0 A n n u a l L e a v e A l l o w a n c e s 2 , 4 0 9 , 7 6 4 2 , 1 0 0 , 2 9 2 NOTES T O THE FINANCIAL ST A TEMENTS (Continued) ANNUAL REPORT 2022
29. ANNUAL REPORT 2022 email@example.com .sl 29 Head of Systems and Processes Review Unit, Samuel Marah Esq - ACC facilitating the training The Head of Systems and Processes Review Unit of the Department facilitated the training in Liberia. This was a further demonstration of the ACC's commitment to work closely with other countries to combat corruption in the sub region. The training was successful and the lead facilitator was highly commended by the LACC In June 2022, the Prevention Department held a one day consultative meeting with oversight Ministries, Departments and Agencies (MDAs) of Government on how to address crosscutting corruption risks in the Public Sector as identified by various systems review reports of the ACC. The MDAs in attendance wer e: Ministry of T ransport and A viation Budget Bureau, Ministry of Finance Human Resources Management Of fice National Monitoring and Evaluation Directorate (NaMED) Ministry of Finance National Revenue Authority Public Service Commission National Revenue Authority National Public Procurement Authority (NPP A) Public Asset Commission Public Sector Reform Unit Internal Audit, Ministry of Finance Multi – Stakeholders Engagement on Cr oss-cutting Corruption Issues in MDAs: Gauging a Sustainable Path to Curb Corruption in Sierra Leone. ANNUAL REPORT 2022
47. firstname.lastname@example.org .sl 47 DEP AR TMENT OF PROSECUTIONS (DOP) INTRODUCTION ACTIVITIES UNDER T AKEN IN 2022 In a bid to ef fectively investigate, gather evidence and prosecute corruption of fences, the Anti- Corruption Commission has since established a separate Department of Prosecutions, having split the Prosecution Unit from the then Intelligence, Investigations and Prosecutions Department in 2016. The mandate of the Prosecution Department emanates from Section 7 (1) (d) and its prosecutorial powers are set out in Section 89, of the Anti- Corruption Act No.12 of 2008, (as amended by ACA No 9 of 2019). Its primary function is the prosecution of all corruption cases investigated by the Anti-Corruption Commission. It has secondary responsibilities of providing legal guidance in matters under investigation, as well as acting as the general legal advisory entity to the Commission and the Commissioner . Additional mandates include liaising with other law enforcement agencies, particularly in undertaking research in specific areas and representing the Commission in national conferences and seminars as directed by the Commissioner , and the Director . During the year under review , the mandate of the Prosecutions Department has been extended to include economic and corruption of fences 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 Anti-Corruption Commission has the jurisdiction to investigate and prosecute related money laundering and financing of terrorism of fences. Consequently , during the year under review , the Anti-Corruption Commission has commenced investigations into cases that involve aspects of money laundering. The year 2022 witnessed substantial improvement in the work output of the Prosecutions Department though with low output in convictions rate as many of the cases awaits judgment to be delivered by dif ferent Judges this 2023. For the period under review , the Department secured convictions against 7 persons, with three (1 1) acquittals. T ogether with major cases carried over from 2022, the Case Docket has remained quite lar ge. The decentralization of trials to the provinces, at Makeni, Bo, Kenema and Kono has been well-received by all anti- corruption stakeholders, including the general public. Justice has not only been done, but has increasingly been seen to be done. It is noteworthy that great, cooperation has been made by the Judiciary in ensuring that criminal trials brought by the ACC are expeditiously handled. Notwithstanding any of the constraints faced in 2022, 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 centres 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 has fulfilled the public's expectation that justice in corruption cases is not only done but is seen to be done from a national perspective. This increased the public's confidence and participation in the fight against corruption and contributed to the successful implementation of the plans of the other Departments in the Commission, as well as the National Anti-Corruption Strategy . ß Drafting legal opinions to assist the Intelligence and Investigations Department in its work. The ANNUAL REPORT 2022
35. Y outh Commission, Justice Sector Coordination Of fice, Ministry of Defense, Ministry of Finance, Political Party Registration Commission (PPRC) The Monitoring for compliance of the 83 Systems Review Recommendations for the Guma V alley W ater Company was completed save for the report writing. 1. Sensitisation of MDAs in Bo and Kenema Districts on the use of the ACC Compliance Management and S a n c t i o n s E n f o r c e m e n t H a n d b o o k f o r S y s t e m s a n d P o l i c i e s R e v i e w R e c o m m e n d a t i o n s (CMSEHSPRR). This was meant to enhance the compliance levels of MDAs in the provinces from A verage to Full Compliance. 2. The Monitoring and Compliance Unit also collaborated with the People Power Movement or ganisation in Kambia and Kono Districts in training CSOs on Accountability , T ransparency and Reporting corruption, ACC Of fenses and the National Anti-Corruption Strategy . The Policy and Ethics Unit is one of the three operational Units within the Prevention Department with the mandate to examine policies to ascertain their relevance or adaptability to present situations. The Unit also is responsible for providing technical support for the formulation and implementation of policies in MDAs, and conduct Ethical and Accountability trainings for public of ficials in order to enhance service delivery . Under the period 2022, the Unit implemented the following activities : 1. Review of Policy gaps and formulation in MDAs from Systems Review Recommendations. 2. Ethics and Integrity T raining W orkshops for MDAs. 3. Development of Institutional Anti-Corruption Policies for MDAs. 4. Review& Development of Service Charters for MDAs. 5. OTHER ACTIVITIES · V erification of Project Af fected persons of the Three T owns W ater Supply Project SAL W ACO · The Black Johnson Ministry of Fisheries Fish Harbor Complex Project. These activities are predicated on the findings and recommendations of a systems and processes review by the ACC on MDAs. The Unit worked with the following MDAs to formulate policies in accordance with the recommendations of the systems reviews for 2022. 1. Review of policy gaps from Systems Review recommendations for the Sierra Leone W ater Company on Human Resource Manual. 2. Review of policy gaps from Systems Review recommendations for the Ministry of Social W elfare on Fixed Assets Management Policy . 3. Review of policy gaps from Systems Review recommendations for the Ministry of Social W elfare on their Juvenile detention Policy; this activity is in progress. Activity in Pr ogr ess Emerging Activities POLICY AND ETHICS UNIT Development/Review/Formulation of Policies in MDAs email@example.com .sl 35 ANNUAL REPORT 2022
17. firstname.lastname@example.org .sl 17 fact that most of the vacant positions that existed were filled in 2021 leaving few spaces for replacement of those separated from the Commission. st As at 31 December 2022, female staf f accounted for approximately 26% of the total staf f strength of the Commission with 7% that is 18 in professional senior positions on permanent appointments. The Commission continues to take positive strides to secure an appreciable increase in the number of female employees. Out of eight (8) new recruits during the year under review , seven (7) were female which brings the total female workforce to 65 - a ratio of 1:3 as shown in the figure below . Figure : Female Staff Population Gr owth The year under review saw a sharp decrease in the number of recruitment. This is as a result of the fact that most vacant positions were filled in 2021. The very few staf f recruited during the year under review were to replace those that separated from the Commission. Eight positions were advertised and a total of 500 applications were received for all the positions. The eight successful candidates went through background and probity checks. Seven were employed as permanent staf f - all being females and one on contract. Three Consultants were also employed for a minimum period of six months subject to renewal based on satisfactory performance. This is a clear indication of the Commission's stance in its ambition to creating gender balance within the work place. The three consultants recruited were for Prevention, Public Education and Prosecutions Departments. The Commission was able to accept six (6) interns in line with its employment policy . 2.1 Gender Parity 3.0 Recruitment 4 ANNUAL REPORT 2022
19. email@example.com .sl 19 7.0 Learning and Development As part of the Performance Management system, the Department facilitated 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, few staf f – 19 altogether benefited from overseas training and development programs in operational areas mostly sponsored by Donor Agencies and GoSL. Nonetheless, considerable local training programs were undertaken. Conferences were also attended by Senior Management staf f. The list of institutions below provided opportunities for learning and development of staf f during the year under review . 1. UNCAC 2. NACIW A 3. ACA EGYPT 4. AAACA 5. ICAR 6. ECOW AS COMMISSION 7. COMMONWEAL TH 8. GOSL Figur e 8: T r end in staff learning and development – 2018-2022 The graph above shows slight increase in the number of staf f benefiting from overseas training programs in addition to those conducted locally . Considering the nature of the Commission's operations and the expertise required to accomplish tasks, it is imperative that much consideration be given to building the capability of the human resource to keep a steady outstanding overall performance. The year under review saw the Department engaged in series of refresher training sessions with staf f members on the performance review process. This process incorporates a performance measure that is based on strategic objectives and 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 the strategic areas that focus on improvement ef forts and reinforcing the performance culture of the Commission towards a better or ganizational performance and result oriented or ganization. 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 contributions against strategic results. 8.0 Performance Reviews ANNUAL REPORT 2022
27. ANNUAL REPORT 2022 firstname.lastname@example.org .sl 27 TRANSPOR T UNIT INTRODUCTION The Unit provides safe and ef ficient services for the movement of staf f and logistics either by vehicle or motorbike. The Commission had twenty-six (26) vehicles and thirty-one (31) motorbikes in total. T wenty one (21) vehicles included those in the provinces were in good running order and two were awaiting repairs, while three of them were waiting to be written-of f. In addition, thirty motor bikes were operational and one provincial motorbike awaited repairs. Over 85% of the Commission's fleet had been in operation for over a decade. W ith respect to this, ef fort had been made to swap some vehicles that are more worthy to operate in certain areas than others to reduce cost of maintenance. The table below shows a list of Commission's vehicles and motorbikes N O . L O C A T I O N T Y P E O F V E H I C L E Q T Y S T A T U S T o y o t a P r a d o 9 8 O p e r a t i n a l , 1 b r e a k d o w n T o y o t a H i l u x 3 A l l o p e r a t i o n a l T o y o t a 4 R u n n e r 3 2 o p e r a t i o n a l , 1 b r e a k d o w n F o r d 3 1 o p e r a t i o n a l , 2 b r e a k d o w n T o y o t a L a n d C r u i s e r 2 A l l o p e r a t i o n a l M e r c e d e s B e n z C a r 1 F a u l t y - A w a i t i n g r e p a i r s H o n d a - X L - 1 2 5 1 5 A l l o p e r a t i o n a l , i n c l u d i n g 3 n e w B o R e g i o n a l V e h i c l e T o y o t a L a n d C r u i s e r 1 O p e r a t i o n a l B o M o t o r b i k e H o n d a - X L - 1 2 5 5 2 i n B o , B o n t h e , P u j e h u n & M o y a m b a h a v e 1 e a c h K e n e m a R e g i o n a l V e h i c l e T o y o t a 4 R u n n e r 1 O p e r a t i o n a l K e n e m a M o t o r b i k e H o n d a - X L - 1 2 5 3 A l l o p e r a t i o n a l K o n o R e g i o n a l V e h i c l e T o y o t a L a n d C r u i s e r 1 O p e r a t i o n a l K o n o M o t o r b i k e L i f a n & H o n d a - X L - 1 2 5 3 2 o p e r a t i o n a l , 1 b r e a k d o w n M ak en i R eg io na l V eh ic le T o y o t a L a n d C r u i s e r 1 O p e r a t i o n a l M a k e n i M o t o r b i k e H o n d a - X L - 1 2 5 3 2 i n M a k e n i a n d 1 i n T o n k o l i l i P o r t L o k o R e g i o n a l V e h i c l e T o y o t a L a n d C r u i s e r 2 O p e r a t i o n a l P o r t L o k o M o t o r b i k e H o n d a - X L - 1 2 5 2 1 i n P o r t L o k o a n d 1 i n K a r e n e TO T A L V E H I C L E S 2 6 2 1 o p e r a t i o n a l & 5 b r e a k d o w n v e h i c l e s TO T A L M O TO R B I K E S 3 1 3 0 o p e r a t i o n a l & 1 b r e a k d o w n b i k e 4 5 6 D IS T R IB U T IO N O F A N T I- C O R R U P T IO N C O M M IS S IO N 'S V E H IC L E A N D M O T O R B IK E S H e a d q u a r t e r - O ffi c e F r e e t o w n V e h i c l e s 1 2 3 ANNUAL REPORT 2022
42. email@example.com .sl 42 COMMUNITY OUTREACH PROGRAMMES CUST OMIZED MEETINGS COUR T MONIT ORING NEWSLETTER PUBLICA TIONS, PUBLIC NOTICES, NEWS ITEMS AND PRESS RELEASES In 2022, the Department conducted a total of 59 community meetings to educate the public on the work of the Commission and to solicit support in the fight against corruption. The exercise was also used to propagate the Grievance Redress Mechanism component of the Social Safety Net programme, Skills Development Project, which are coordinated by the ACC and supported by the W orld Bank and UNICEF . Outr each Meeting in Baoma T own Bo District The Department or ganized 150 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 in order to build stronger institutions for improved service delivery . The Department monitored 54 sittings of the Superior Courts of the land trying corruption cases prosecuted by the ACC in 2022. The exercise was meant to follow up on 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 a quarterly Newsletter - The Eye , and a bi-monthly Bulletin. These publications contain news stories on some of the major activities of the Commission. It sometimes also features, jokes, poems and articles related to the work of the Commission or corruption issues generally . For the year under review , the Department published 2 bi-monthly Editions of the Bulletin and 2 quarterly Editions of the Newsletter . Additionally , the Department issued a total of 18 Press Releases to give major updates on the work of the Commission to the public. These include, the interventions made into critical emer ging corruption issues such as: indictments filed and convictions secured by the Commission in the High Court of Sierra Leone; findings from the Auditor -General's Report, 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 (MCC) Score card etc. ANNUAL REPORT 2022
64. firstname.lastname@example.org .sl 64 NOTES T O THE FINANCIAL ST A TEMENTS (Continued) (j) Cash and cash equivalent Cash and cash equivalent comprise of cash in hand and deposits held at call with banks. (k) Sundry Debtors Receivables are recognised and carried at original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful debt is made when collection of the full amount is no longer probable. Bad debts are written of f as incurred. (l) 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. (m) 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 (n) Pr ovisions and Accruals A provision is recognised, if as a result of past event (s) the Commission has a present obligation (legal or constructive) that can be estimate reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. ANNUAL REPORT 2022
53. email@example.com .sl 53 ANNUAL REPORT 2022 RECEIPTS From the Government of Sierra Leone (GoSL) During 2022 Financial Year, the Government of Sierra Leone (GoSL) provided Le 58,741,593 (Fifty Eight Million, Seven Hundred and Forty One Thousand, Five Hundred and Ninety Three New Leone) Financial support to the Commission for Staff Salaries and Allowances, Administrative Expenses and Capital and Development Expenditure as summarised below: P u r p o s e o f R e c e i p t A m o u n t - N l e S t a f f S a l a r i e s a n d A l l o w a n c e s 4 1 , 6 3 0 , 0 4 3 A d m i n i s t r a t i v e C o s t 1 0 , 4 7 9 , 2 0 0 C o n s t r u c t i o n o f A C C o f f i c e b u i l d i n g 6 , 6 3 2 , 3 5 0 T o t a l 5 8 , 7 4 1 , 5 9 3 From the Development Partners Other Receipts PAYMENTS/EXPENDITURE Note: A total of NLe11,113,439 (Eleven Million, One Hundred and Thirteen Thousand, Four Hundred and Thirty Nine New Leones) was received from the World Bank and United Nations International Children's Emergency Fund (UNICEF) for monitoring the implementation of the Social Safety Net (SSN) project and handling the Grievance Redress Mechanism (GRM). The World Bank provided NLe9,647,448 and UNICEF NLe1,465,991. Consistent with Section 139 of the Anti Corruption (Amendment) Act, 2019, the Commission recovered NLe3,477,183 ( Three Million, Four Hundred and Seventy Seven Thousand, One Hundred and Eighty Three New Leones) from corrupt practices. Additionally, the Commission also received NLe83,367(Eighty Three Thousand, Three Hundred and Sixty Seven New Leones) arising from bank interest and sale of scrap vehicle. During the year under review, the Commission expended a sum total of NLe70,281,660 (Seventy Million, Two hundred and Eighty One Thousand, Six Hundred and Sixty New Leones) for Administrative Expenses, Staff Salaries and Allowances and capital/development expenditure as highlighted on the statement of receipts and payments above. These payments were financed from funds received during 2022 Financial Year from GoSL, Development Partners and cash and bank balances brought forward from 2021 Financial Year. st The above statement of receipts and payments for the year ended 31 December 2022 is just a report on the Commission's finances and does not in any form replace the annual audited Financial Statements for 2022 Financial Year. The Commission will publish the 2022 audited Financial Statements as required by law as and when available
65. firstname.lastname@example.org .sl 65 N O T E S T O T H E F I N A N C I A L S T A T E M E N T S ( C o n t i n u e d ) 2 0 2 1 2 0 2 0 2 . G r a n t I n c o m e L e ' 0 0 0 L e ' 0 0 0 G o v e r n m e n t o f S i e r r a L e o n e 4 8 , 1 3 5 , 1 9 9 4 6 , 1 4 6 , 6 9 2 W o r l d B a n k 5 , 7 2 6 , 8 9 8 5 , 1 8 6 , 0 3 1 U N I C E F 7 8 5 , 7 7 5 3 , 2 3 0 , 3 8 7 O S I W A - 4 2 4 , 4 0 9 5 4 , 6 4 7 , 8 7 2 5 4 , 9 8 7 , 5 1 9 3 . O t h e r I n c o m e 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 I n t e r e s t R e c e i v e d 2 3 , 3 2 7 5 0 , 9 4 4 P r o f i t o n d i s p o s a l a s s e t s 1 8 , 5 0 0 2 7 , 3 0 0 S a l e o f B i d D o c u m e n t s - 8 , 2 5 0 4 1 , 8 2 7 8 6 , 4 9 4 4 A d m i n i s t r a t i v e E x p e n s e s 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 R e c r u i t m e n t a n d T r a i n i n g 2 8 7 , 2 1 6 8 5 , 9 5 8 L o c a l T r a v e l l i n g 1 5 4 , 9 3 3 1 4 2 , 0 3 2 O v e r s e a s T r a v e l l i n g 5 3 5 , 3 7 1 1 9 5 , 7 3 3 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 9 , 7 9 8 9 2 , 3 6 4 T r a n s p o r t , F u e l & o i l 1 , 0 9 7 , 6 3 5 7 8 1 , 11 6 E l e c t r i c i t y & W a t e r C h a rg e s 2 6 7 , 4 4 4 2 9 7 , 0 6 3 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 4 3 4 , 9 3 4 3 7 0 , 4 0 2 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 1 8 0 , 4 3 6 1 8 7 , 6 9 1 ANNUAL REPORT 2022
10. email@example.com .sl 10 ASSETS DECLARA TION UNIT 1. INTRODUCTION 2. ACTIVITIES T O SET THE P ACE FOR 2022 ASSETS DECLARA TION 3. 2022 ASSETS DECLARA TION PROCESS AND ANAL YSIS The primary role of the Asset Declaration Unit (ADU) is to distribute, collect, process and store all asset declarations submitted by Public Of ficers on behalf of the Anti-Corruption Commission (ACC) in accordance with the Anti-Corruption Act 2008 as amended in 2019. The amended Act provides that “Every Public Of ficer within three months of becoming a public of ficer , deposit with the Commission a declaration of his income, st assets and liabilities and thereafter in every two years that he is a 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”. Implementation of the two year interval as provided for by the amended Act which commenced in 2020, and 2022 was therefore the next declaration year . The Unit was able to successfully superintend the Assets declaration process in 2022 by Printing and the nationwide distribution of hard copy forms for hard to reach areas, engaging various stakeholders through Radio and TV discussions as well as PEO external outreach platforms. This report highlights all of these activities and how they contributed to the output of the unit in 2022. After the adoption of the revised Assets Declaration forms the ADU embarked on a nationwide distribution of th th Assets Declaration forms from 8 -15 March 2022. Even though the Commission was moving from paper based to online declaration of income, Assets and liabilities, the challenges associated with national internet connectivity could not be overlooked. Therefore a total of 20,000 Asset Declaration (AD) forms were printed and distributed whilst encouraging online declarations for public of ficials who had the facilities needed for an online declaration process. A T raining of T rainers on the online Declaration was carried out from 10th January , 2022 to 9th February , 2022 and attracted a total of 562 IT and HR staf f from MDAs and councils nationwide. The purpose of the exercise was to train these MDA and Council representatives in completing the online declaration of income, assets and liabilities including the hard copy of Asset Declaration forms. st st The total cumulative declaration for the period 1 January to 31 December , 2022 for both hard copy and online was 5,436. As 2022 was a Declaration year , the ADU tar geted 171 MDAs and Local Councils and requested them to submit their current staf f lists. These staf f lists were intended to support the ADU determine the total number of MDAs and public of ficers to be tar geted for declarations in the year 2022. Of these 171 MDAs, 129 submitted their staf f lists representing 75.4%. Outstanding number of MDAs to submit staf f lists was 42 representing 24.6%. Of the 129 MDAs who submitted their staf f list, 82 MDAs had their staf f list processed, vetted and analyzed representing 63.6% for Default Notices to be sent out. 47 MDAs staf f lists representing 36.4% were outstanding for vetting. ANNUAL REPORT 2022
23. ANNUAL REPORT 2022 firstname.lastname@example.org .sl 23 THE INFORMA TION TECHNOLOGY ( UNIT INTRODUCTION Below ar e the activities undertaken by the Unit during the period under r eview . IT) The Information T echnology Unit plays an increasingly significant role in the ef ficient and quality delivery of services to various Departments of the Commission. During the period under review , the unit developed and advanced fundamental processes which helped to guide the Information T echnology Helpdesk supports projects and other processes undertaken by the Commission. An important goal is to provide employees of all Departments with appropriate and convenient access to suitable information and services through the use of technology . · The online Income, Assets and Liabilities Declaration system was revised and customized to address various objectives that had hitherto perturbed declarants during the period of declaration. Most identifiable hurdles which otherwise had discouraged declarants to declare online were squarely addressed. · Developed an IT policy and presented to Management for approval. The policy captured many other emer ging IT issues and reviewed varied existing issues and addressed them accordingly . · Endeavored to seek for technological solutions that added value and potentially lowered costs, whilst providing the staf f with necessary tools to do their jobs ef ficiently . · W orked with Departments to help them identify potential cost saving productivity methodologies involving ardent technological changes as it relates to their daily IT needs. ANNUAL REPORT 2022
37. V . Ministry of Mines and Mineral Resources VI. Ministry of Fisheries and Marine Resources VII. Macauley Street Government Hospital VIII. Freetown City Council IX. Sierra Leone Road Safety Authority X. Connaught T eaching Hospital ( ongoing) The Department also examined reports from the public that bordered on systemic problems in institutions through the Report Center . The under -mentioned were some of the complaints looked into by the Ethics and Policy Unit. · Interference and disruption of the operations of Fish Mongers (Cold Room Mabella -Hagan Street). · W ASSCE Result not found on the hard copy of the results sent to the school · Unlawful Removal of the Reformed Community School from MBSSE Database · Misappropriation of funds from T imber produce at W ater Quay by Executives of the Indigenous T ransport Or ganization. · Misappropriation of funds from Mining of stone – Boyoh Community V illage · Misappropriation of funds from sand mining from Russell T ortkella Community REPOR T CENTER FILES email@example.com .sl 37 ANNUAL REPORT 2022
41. firstname.lastname@example.org .sl 41 PUBLIC EDUCA TION AND EXTERNAL OUTREACH DEP AR TMENT INTRODUCTION ANAL YSIS OF NEWSP APERS' PUBLICA TION ON CORRUPTION-RELA TED ISSUES RADIO AND TELEVISION PROGRAMMES The Public Education and External Outreach Department, as provided under Section 7 (2) (1) (o) of the Anti- Corruption Act 2008 as amended in 2019, is principally responsible to “educate the public on the dangers of corruption and the benefits of its eradication and to enlist and foster public support in combating corruption”. The Department consists of four Units: Public Education, External Outreach, Public Relations and Audio V isual. The activities of these Units are tailored to promote the image of the Commission and inform the public about its work through traditional and social media channels. The Department further enlists and solicits public support in the fight against corruption by way of building partnerships and collaboration with State and non-state actors. The Department carried out the under -mentioned activities in 2022: A total of 2,298 articles on corruption-related issues were published in newspapers across the country in the year under review . Of these, 209 were news stories, 184 were commentaries, 2 were editorials, 828 articles and 1,075 were publications generated from the Commission. Of the 2,298 articles that had corruption-related issues, 91% of the articles were favorable to the work of the Commission, 5% were unfavourable and 4% were ambivalent. Below is a table indicating the above analysis: Ambivalent, Favourable and Unfavourable Corruption publications for 2022 Radio and T elevision are two of the main channels employed by the Commission to educate and disseminate anti-corruption messages to the public. In 2022, the Department aired a total of 442 radio programmes on various aspects of the ACC's activities in Freetown and in all regions of the country; and 54 television programmes in the W estern Area. There were no live television broadcasts of ACC programmes in the regions. In a bid to keep the public abreast with corruption issues reported by the media, the Department monitored 48 radio stations and 4 television stations across the country . 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 t o r i e s A r t i c l e s a b o u t A C C w o r k G r a n d T o t a l T O T A L 2 0 9 1 8 4 2 1 , 0 7 5 8 2 8 2 , 2 9 8 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 T O T A L D T O T A L 8 8 2 , 0 8 8 1 2 2 2 , 2 9 8 P E R C E N T A G E 3 . 8 % 9 0 . 9 % 5 . 3 % 1 0 0 % ANNUAL REPORT 2022
56. email@example.com .sl 56 Auditor's Responsibility for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with International Standar ds for Supr eme Audit Institutions will always detect a material misstatement when it exists. Misstatements can arise fr om fraud or err or and ar e consider ed 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, I exercise professional skepticism throughout the audit. I also: · Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error , design and perform audit procedures respon sive to those risks, and obtain audit evidence that is suf ficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error , as fraud may involve collusion, 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, obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going conce3rn. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or , if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However , future 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 t he fina ncial statements represent the unde rlying t ransactions and eve nts in a manner that achieves fair presentation. I 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 I identify during my audit. I also provide those char ged with governance with a statement that I 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 my independence, and where applicable, related safeguards. ANNUAL REPORT 2022
71. firstname.lastname@example.org .sl 71 13. Capital Fund 2021 2020 Le'000 Le'000 Balance Brought forward 2,240,140 1,170,863 Capital Donation (Assets ) Received During the Y ear - 1,069,277 2,240,140 2,240,140 Pr ovision for Depr eciation: Balance Brought forward 1,270,693 896,359 Provision for Depreciation for the Y ear - Amount 327,881 374,334 T ransferred to the Income Statement 1,598,574 1,270,693 Balance carried forward 641,566 969,447 14. Net Cash Flow fr om Operating Activities 2021 2020 Le'000 Le'000 Surplus / (Deficit) for the period (1,21 1,710) 6,037,759 Inte rest received (23,327) (50,944) Depreciation Char ge 1,369,474 1,151,805 Amortisation Char ge 2,300 2,300 (Increase)/Decrease in Receivables (1,845) (6,747) Increase/ (Decrease) in Payables 790,191 8,168,419 Profit from disposal of assets (18,500) (27,300) 906,583 15,275,292 15 Outstanding Recoveries st As at 31 December 2021, an amount totaling Le13 billion was outstanding recoveries from individuals who have signed/ agreed to repay public funds misappropriated during the course of the period. 16 Contingent Liabilities st No Contingent liabilities existed as at 31 December 2021 ANNUAL REPORT 2022
54. email@example.com .sl 54 GENERAL INFORMA TION ADVISOR Y BOARD MEMBERS 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 matter . Head Office Cathedral House 3 Gloucester Street Freetown Commissioner Mr . Francis Ben Kaifala Chairman Prince F . Goba Esq. Member Mr . Joshua Nicol Bankers Standard Chartered Bank (SL) Limited Sierra Leone Commercial Bank Limited Ecobank (SL) 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 Floor . City Council Building W allace Johnson Street Freetown Sierra Leone ANNUAL REPORT 2022
34. firstname.lastname@example.org .sl 34 The ACC commended the 4 MDAs classified as fully compliant. For the MDAs classified as significant compliant, the ACC had engaged them to draw up a road map for full implementation. The MDAs classified as moderate compliant were warned and further engaged whilst the ACC could take punitive action against the non-compliant MDAs. 2. The M&C Unit also monitor ed six (6) Local Councils (LCs) for Compliance with Budget and Budgetary Allocation and Utilization guidelines Below is the list of the LCs: Koidu New Sembehun City Council, Koinadugu District Council, Makeni City Council, Kambia District Council, Kenema District Council and Kailahun District Council. 3. The Unit conducted an on the spot check at the Ministry of Gender and Childr en's Affairs with specific focus on the Pr ocur ement System of the Ministry . This exercise uncovered lapses within the procurement system of the ministry and as a result, a full-blown Systems Review was recommended to be undertaken 4. Follow -up Monitoring for compliance with Systems Review Recommendations in the Ministry of Social W elfar e (MoSW). The Systems and Processes Review Report of 2021 on the Ministry prof fered 73 recommendations for implementation. The first monitoring for compliance conducted by the M&C Unit revealed that moderate compliance with 44 out of the 73 recommendations were implemented. The follow - up monitoring were to ensure full compliance with the outstanding 29. 5. Monitoring for compliance with Systems Review Recommendations in the Ministry of W ater Resour ces (MoWR). The monitoring was to measure compliance with the 38 recommendations of the ACC's Systems and Processes Review Report on MoWR. 6. Monitoring for compliance with systems Review Recommendations in the National W ater Resour ces Management Agency (NWRMA). A review of systems and processes of the Agency highlighted various weaknesses in the budget process and financial management thereby prof fering a number of recommendations. The M&C Unit conducted the monitoring to assess the implementation of these recommendations. 7. Monitoring for compliance with Systems Review Recommendations at the Sierra Leone National Fir e For ce (SLNFF). The M&C Unit also conducted monitoring of the Systems and Processes Review recommendations on the SLNFF by the ACC. 8. Follow up on 2020 Audit Service Sierra Leone Report. The M&C Unit was also actively involved in conducting follow up checks on the findings and recommendations in the 2020 Audit Service Sierra Leone Report. The Unit was tasked with verifying act ions on thirty two (32) recommendations regarding fourteen (14) MDAs as highlighted below: Central Intelligence Security Unit, Ministry of Planning and Economic Development, National Public Procurement Authority , Human Right Commission, Independent Media Commission, Ministry of Health and Sanitation (HQ), Guma V alley W ater Company , Decentralization Secretariat, National Y outh Service, National ANNUAL REPORT 2022
70. email@example.com .sl 70 1 0 . A c c u m u l a t e d F u n d s 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 B a l a n c e B r o u g h t f o r w a r d ( 1 7 , 9 7 6 , 1 6 8 ) ( 2 4 , 0 1 3 , 9 2 7 ) R e s u l t s f o r t h e y e a r ( 1 , 2 1 1 , 7 1 0 ) 6 , 0 3 7 , 7 5 9 ( 1 9 , 1 8 7 , 8 7 8 ) ( 1 7 , 9 7 6 , 1 6 8 ) 1 1 . P r o v i s i o n f o r E m p l o y e e B e n e f i t 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 B a l a n c e B r o u g h t f o r w a r d 4 1 , 3 6 3 , 6 7 0 3 9 , 2 2 8 , 7 4 5 P r o v i s i o n f o r t h e y e a r 5 , 5 8 2 , 0 5 9 5 , 7 8 7 , 9 5 4 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 , 6 7 7 , 2 2 8 ) ( 3 , 6 5 3 , 0 2 9 ) 4 5 , 2 6 8 , 5 0 1 4 1 , 3 6 3 , 6 7 0 1 2 . O t h e r P a y a b l e s 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 A c c r u e d E x p e n s e s 8 5 , 0 0 0 8 7 , 5 0 0 S t a f f W e l f a r e 1 1 , 0 9 4 6 0 S u n d r y C r e d i t o r s 5 , 5 2 4 , 1 2 3 8 , 4 0 5 , 3 8 4 W i t h h o l d i n g T a x 1 7 , 4 9 9 4 4 , 4 9 8 N A S S I T 0 2 , 0 6 3 P A Y E 1 1 5 , 0 3 0 - 5 , 7 5 2 , 7 4 6 8 , 5 3 9 , 5 0 5 ANNUAL REPORT 2022
38. ANNUAL REPORT 2022 firstname.lastname@example.org .sl 38 INTELLIGENCE AND INVESTIGA TIONS DEP AR TMENT 1.0. INTRODUCTION 2.0. INTELLIGENCE UNIT (I&I) The Anti-Corruption Commission has among its constituent bodies an Intelligence and Investigations Department. The Intelligence and Investigations Department is an aggregation of two Units with distinct hallmarks, with features that overlap and intertwine. This design certifies a statutory mandate as provided for in Section 7 (1) b, c and d of the Anti- Corruption Act of 2008 as amended in 2019. In a nutshell, this Department gathers evidence, investigates and helps in the prosecution of corruption of fences as authorized by the Act. The Intelligence Unit within the I&I Department has the foremost duty of gathering, collating and analyzing high quality information on persons and institutions suspected of engaging in corrupt conducts and or practices and activities that are considered as being financially exposed and pillars of integrity in Ministries, Departments and Agencies (MDAs). Activities undertaken in 2022: The Intelligence Unit undertook for the period under examination a number of operations which include, but not limited to: ß Intelligence gathering and analysis ß W orking on complaints from the Report Center ß T asking Assignments ß Probity Checks ß Joint operations with the investigation Unit ß Joint operations with external Intelligence/Law enforcement agencies The Unit prepared a number of status reports/problem profiles concerning alleged corrupt practices in various MDAs including the Ministry of Agriculture Forestry and Food Security , Ministry of Basic and Senior Secondary Educ ation, Nat ional Re venue Authority , Sierra Leone Poli ce, Sierra Leone Road Safety Authority , Ministry of Local Government and the Judiciary . Also, the Unit together with the Investigations Unit jointly carried out a number of successful sting operations including the arrest of DICOVERC personnel at the Macauley Street Government Hospital for falsification and issuance of Covid 19 vaccination Cards. As part of its routine assignments, the Unit engaged in probity checks on persons for which integrity certificates were required and gathered intelligence in identification of properties owned by persons under investigations which were suspected to have been proceeds of corruption. This led to restriction Notices provided under section 60 of the Anti-Corruption Act (ACA) 2008 as amended in 2019 to be placed on series of properties. The Intelligence Unit represented the Commission at the Joint Intelligence Committee meetings where it contributed to the development and execution of 'action points' regarding alleged corrupt practices and strategic decisions impacting on national security . The Unit on many occasions collaborated with other Law Enforcement Agencies in the execution of high profile covert operations, some of which resulted in arrests and searches. The Unit is also involved in several inter -agency meetings with the of fice of national security on issues of broader
52. email@example.com .sl 52 ANNUAL REPORT 2022 REPORT ON THE FINANCES FOR 2022 FINANCIAL YEAR S T A T E M E N T O F R E C E I P T S A N D P A Y M E N T S F O R T H E Y E A R E N D E D 3 1 S T D E C E M B E R 2 0 2 2 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 5 8 , 7 4 1 , 5 9 3 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 , 4 6 5 , 9 9 1 W o r l d B a n k 9 , 6 4 7 , 4 4 8 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 , 4 7 7 , 1 8 3 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 & s a l e o f s c r a p v e h i c l e ) 8 3 , 3 6 7 7 3 , 4 1 5 , 5 8 2 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 1 6 , 9 5 5 , 4 6 4 S t a f f S a l a r i e s & A l l o w a n c e s 4 5 , 4 4 7 , 2 8 6 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 7 , 8 7 8 , 9 1 0 7 0 , 2 8 1 , 6 6 0 E x c e s s o f r e c e i p t s o v e r p a y m e n t s 3 , 1 3 3 , 9 2 2 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 1 , 4 3 3 , 1 2 0 I n 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 4 , 5 6 7 , 0 4 2 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 2 1 1 , 2 5 6 , 5 3 1 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 2 1 5 , 8 2 3 , 5 7 3 FINANCE DEPARTMENT
14. firstname.lastname@example.org .sl 14 INTERNAL AUDIT AUDIT COMMITTEE AND WORK PLAN DELIVERABLES 2022 INTRODUCTION The Internal Audit Department (IAD) of the Anti-Corruption Commission is mandated to carry out among other functions, audit and review of operations of the Commission pursuant to Section 75(2a-j) of the Public Financial Management Act 2016. In the year under review , the Internal Audit Department completed Financial and Performance audit assignments and provided Management with information and analysis to assist in initiating improvements to operations, strengthen internal controls and further provided advice and assistance on governance issues and risk management. A risk-based audit plan was developed and submitted for approval to both the Audit Committee char ged with an oversight responsibility as enshrined in Section 76(1) and (2) of the Public Financial Management Act 2016 and in collaboration with Management The Audit Committee's approval was obtained and schedule of activities in the said work plan were substantially delivered in accordance with prescribed timelines and remained fluid throughout the year with under 90% of same executed. Completed audit reports were presented quarterly to the Audit Committee for discussions and follow-up on the implementation of Internal/External audit recommendations. SUMMAR Y OF ACTIVITIES UNDER T AKEN 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 2 1 . 2 0 2 1 Y E A R E N D I N V E N T O R Y C O U N T & 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 a t 3 1 s t D e c e m b e r 2 0 2 1 . T o p e r f o r m o n e h u n d r e d p e r c e n t ( 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 2 . 2 0 2 1 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 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 a t t h e l a s t w o r k i n g d a y o f 2 0 2 1 T o p e r f o r m o n e h u n d r e d p e r c e n t ( 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 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 3 . 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 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 1 , 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 i n r e s p e c t o f r e g i o n a l p e r f o r m a n c e a u d i t a r e a d e q u a t e . C O M P L E T E D 4 . A U D I T C O M M I T T E E M E E T I N G 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 . C O M P L E T E D ANNUAL REPORT 2022
62. email@example.com .sl 62 NOTES T O THE FINANCIAL ST A TEMENTS 1. Summary of significant accounting policies (a) Basis of Pr eparation The financial statements are prepared in accordance with International Financial Reporting Standards. (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 past event (s) the Commission has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. (f) Use of estimates and judgements The preparation of the financial statements require management to make judgements, estimates and assumptions that may 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. Revision 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 capital fund and released to income statement on a straight-line basis over the expected lives of the related asset (s). ANNUAL REPORT 2022
22. ANNUAL REPORT 2022 firstname.lastname@example.org .sl 22 1 2 D e s i g n e d a n d p r i n t e d R e p o r t o n t h e R e v i e w o f B u d g e t A l l o c a t i o n a n d U t i l i z a t i o n i n t h e W a t e r S e c t o r N a t i o n a l W a t e r R e g u l a t o r y M a n a g e m e n t A g e n c y ( N W R M A ) P r e v e n t i o n D e p a r t m e n t P r i n t e d 2 d r a f t b o o k l e t s 1 3 D e s i g n e d a n d p r i n t e d R e p o r t o n t h e R e v i e w o f B u d g e t A l l o c a t i o n a n d U t i l i z a t i o n i n t h e W a t e r S e c t o r 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 ) P r e v e n t i o n D e p a r t m e n t P r i n t e d 2 d r a f t b o o k l e t s 1 4 P r i n t e d R e p o r t o n t h e R e v i e w o f B u d g e t A l l o c a t i o n s a n d U t i l i z a t i o n i n t h e W a t e r S e c t o r ( G u m a V a l l e y w a t e r C o m p a n y ) P r e v e n t i o n D e p a r t m e n t P r i n t e d 3 7 b o o k l e t s 1 5 P r i n t e d R e p o r t o n t h e R e v i e w o f B u d g e t A l l o c a t i o n s a n d U t i l i z a t i o n i n t h e W a t e r S e c t o r ( M i n i s t r y o f W a t e r R e s o u r c e s ) P r e v e n t i o n D e p a r t m e n t P r i n t e d 4 0 b o o k l e t s 1 6 D e s i g n e d a n d p r i n t e d R e p o r t o n N a t i o n a l C o m m i s s i o n f o r S o c i a l A c t i o n ( N a C S A ) ( N A C S A P r i n t e d 1 2 b o o k l e t s 1 7 D e s i g n e d a n d p r i n t e d d r a f t c o p y o f N e w s l e t t e r V o l u m e 3 9 I s s u e 1 6 A p r i l 2 0 2 2 E d i t i o n P u b l i c E d u c a t i o n a n d O u t r e a c h D e p a r t m e n t P r i n t e d 2 d r a f t p a m p h l e t s 1 8 D e s i g n e d a n d p r i n t e d d r a f t c o p i e s o f B u l l e t i n V o l u m e 8 , I s s u e 8 o f J a n u a r y 2 0 2 2 E d i t i o n P u b l i c E d u c a t i o n a n d O u t r e a c h D e p a r t m e n t P r i n t e d 2 d r a f t p a m p h l e t s 1 9 D e s i g n e d a n d p r i n t e d M o n i t o r i n g f o r C o m p l i a n c e w i t h S y s t e m s a n d P r o c e s s e s R e v i e w R e c o m m e n d a t i o n s a t t h e N a t i o n a l W a t e r R e s o u r c e s M a n a g e m e n t A g e n c y S e p t e m b e r 2 0 2 2 P r e v e n t i o n D e p a r t m e n t P r i n t e d 1 d r a f t b o o k l e t 2 0 D e s i g n e d a n d p r i n t e d M o n i t o r i n g a n d C o m p l i a n c e w i t h S y s t e m s a n d P r o c e s s e s R e v i e w R e c o m m e n d a t i o n s w i t h t h e M i n i s t r y o f W a t e r R e s o u r c e s P r e v e n t i o n D e p a r t m e n t P r i n t e d 1 d r a f t b o o k l e t 2 1 D e s i g n e d a n d p r i n t e d F o l l o w - u p M o n i t o r i n g f o r C o m p l i a n c e w i t h S y s t e m s a n d P r o c e s s e s R e v i e w R e c o m m e n d a t i o n s w i t h t h e M i n i s t r y o f S o c i a l W e l f a r e M a y 2 0 2 2 P r e v e n t i o n D e p a r t m e n t P r i n t e d 1 d r a f t b o o k l e t 2 2 D e s i g n e d a n d p r i n t e d M o n i t o r i n g f o r C o m p l i a n c e w i t h S y s t e m s a n d P r o c e s s e s R e v i e w R e c o m m e n d a t i o n s w i t h t h e S i e r r a L e o n e N a t i o n a l F i r e F o r c e S e p t e m b e r 2 0 2 2 P r e v e n t i o n D e p a r t m e n t P r i n t e d 1 d r a f t b o o k l e t 2 3 D e s i g n e d a n d p r i n t e d M O U b e t w e e n A C C a n d A u d i t S e r v i c e S i e r r a L e o n e P u b l i c E d u c a t i o n a n d O u t r e a c h D e p a r t m e n t P r i n t e d 5 c o p i e s ANNUAL REPORT 2022
61. email@example.com .sl 61 ST A T E M E N T O F C A SH F L O W 20 21 20 20 No te Le '0 00 Le '0 00 O pe ra tin g Ac tiv iti es Ne t C as h F lo w fro m O pe ra tin g Ac tiv iti es 14 90 6,5 83 15 ,27 5,2 92 In ve sti ng Ac tiv iti es Ac qu isi tio n o f P ro pe rty P lan t a nd E qu ip m en t 6 (7 ,75 0,7 26 ) (5 ,01 1,4 39 ) Ac qu isi tio n o f In tan gi bl e N on C ur re nt As se ts 7 ( 9,2 00 ) Pr o ce ed s f ro m di sp os al of as se ts 18 ,50 0 27 ,30 0 In ter es t r ec eiv ed 3 23 ,32 7 50 ,94 2 Ne t C as h in flo w/ O ut flo w from In ve sti ng Ac tiv iti es (7 ,70 8,8 99 ) (4 ,94 2,3 97 ) Ne t d ec r ea se /In cr ea s e i n Ca sh an d Ca sh Eq ui va len t (6 ,80 2,3 16 ) 10 ,33 2,8 95 Ca sh an d C as h E qu iv ale nt at B eg in ni ng of Y ea r 18 ,05 8,8 47 7,7 25 ,95 2 Ca sh an d Ca sh E qu iv al en t a t Y ea r E nd 9 1 1,2 56 ,53 1 18 ,05 8,8 47 ANNUAL REPORT 2022
69. firstname.lastname@example.org .sl 69 NOTES T O THE FINANCIAL ST A TEMENTS (Continued) 7 . 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 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 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 9 1 , 2 5 9 A d d i t i o n s D u r i n g t h e y e a r 9 , 2 0 0 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 3 , 5 5 9 9 1 , 2 5 9 C h a rg 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 5 , 8 5 9 9 3 , 5 5 9 C a r r y i n g A m o u n t : 4 , 6 0 0 6 , 9 0 0 8 . O t h e r C u r r e n t A s s e t s 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 P r e p a y m e n t s 2 2 8 , 0 7 3 2 2 6 , 2 2 8 2 2 8 , 0 7 3 2 2 6 , 2 2 8 9 . C a s h a n d C a s h E q u i v a l e n t 2 0 2 1 2 0 2 0 L e ' 0 0 0 L e ' 0 0 0 S i e r r a L e o n e C o m m e r c i a l B a n k 0 1 2 , 0 3 0 , 4 5 4 4 , 2 4 4 , 1 9 6 S i e r r a L e o n e C o m m e r c i a l B a n k 0 2 2 7 9 , 2 0 5 2 1 8 , 6 8 4 S L C B B o 2 5 , 3 4 8 1 5 , 5 9 5 S L C B M a k e n i 3 1 , 9 5 1 8 , 6 3 4 A c c e s s B a n k 0 1 1 8 8 , 9 2 5 1 , 4 5 6 , 1 3 7 A c c e s s B a n k 0 2 5 , 6 2 3 , 2 9 5 8 , 4 4 2 , 3 8 7 S L C B - K e n e m a - 3 , 5 1 4 7 0 , 0 6 5 S L C B 0 5 1 , 0 6 1 , 7 6 6 1 , 5 4 2 , 0 8 6 S L C B K o n o 1 6 , 5 9 0 4 1 , 5 6 4 B a n k o f S i e r r a L e o n e G B P 1 4 9 , 9 2 1 1 3 7 , 3 0 7 B a n k o f S i e r r a L e o n e S L L 2 4 , 2 4 6 2 2 , 8 3 9 E c o b a n k C a s h E x p r e s s C a r d 1 6 , 7 3 6 1 9 , 3 6 4 R o k e l C o m m e r c i a l B a n k U S D - G R M / S S N 1 , 0 3 8 , 6 2 2 9 3 7 , 9 0 5 R o k e l C o m m e r c i a l B a n k S L L - G R M / S S N 3 0 7 , 9 0 1 2 4 5 , 3 6 6 S L C B A C C - O S I W A U S D 3 5 5 , 8 7 8 5 2 3 , 0 5 9 S L C B A C C - O S I W A S L L 7 6 , 9 4 5 7 7 , 6 0 2 S L C B P o r t L o k o 2 5 , 0 6 6 4 9 , 3 11 C a s h i n H a n d 7 , 1 9 6 6 , 7 4 6 1 1 , 2 5 6 , 5 3 1 1 8 , 0 5 8 , 8 4 7 ANNUAL REPORT 2022
15. email@example.com .sl 15 5 . P E R F O R M A N C E R E V I E W O N P R E V E N T I O N T o p r o v i d e m a n a g e m e n t w i t h a n i n d e p e n d e n t i n f o r m a t i o n , a s s u r a n c e o n t h e e c o n o m y , e f f i c i e n c y a n d e f f e c t i v e n e s s o f t h e a c t i v i t i e s a n d p r o g r a m s u n d e r t a k e n b y t h e P r e v e n t i o n D e p a r t m e n t a n d p r o f f e r r e c o m m e n d a t i o n s b a s e d o n t h e a n a l y s i s o f a u d i t f i n d i n g s T o e n s u r e f u l l a d h e r e n c e t o t h e i r s t r a t e g i c p l a n f o r 2 0 2 2 C O M P L E T E D 6 . 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 g i v e s a t r u e a n d f a i r v i e w / o p i n i o n C O M P L E T E D 7 . 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 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 2 C O M P L E T E D 8 . V E R I F I C A T I O N O F A C A D E M I C C R E D E N T I A L S T o a s c e r t a i n t h e V a l i d i t y o f s t a f f a c a d e m i c c e r t i f i c a t e s a n d d e g r e e s T o d o a h u n d r e d p e r c e n t ( 1 0 0 % ) s t a f f a c a d e m i c c r e d e n t i a l s C O M P L E T E D 9 . E N D O F Y E A R I N V E N T O R Y C O U N T 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 a t 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 o n e h u n d r e d p e r c e n t ( 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 1 0 . 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 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 a t 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 o n e h u n d r e d p e r c e n t ( 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 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 OPINION ON THE INTERNAL CONTROLS, GOVERNANCE, OPERA TION AND COMPLIANCE The Internal Audit Department for the period under review registered a significant improvement in the response rate from the auditees, supported by Management's timely intervention to ensure compliance and implementation of audit recommendations following each audit. W e identified no financial control issues that we believed to represent material deficiencies in the Internal Controls within the Commission. Additionally , we identified no circumstances which caused the Department to believe that Management decisions resulted in the acceptance of unreasonable level of risk. In view of the above, the Department is pleased to report that the internal controls, governance, risk, and management systems are adequate and ef fective. ANNUAL REPORT 2022
16. firstname.lastname@example.org .sl 16 HUMAN RESOURCES DEP AR TMENT 1.0 INTRODUCTION 2.0 T r ends in the W orkplace The Human Resource Department has the primary responsibility for managing, assisting and dealing with all employees related matters including such functions as recruitment process, 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 a multiple of employment situations. It provides support to employees throughout their employment life cycle starting at the hiring process and continues throughout employment and goes into retirement with the administration of benefits. As at December 31, 2022, the Commission had a total staf f strength of 254 nationwide which is a 2% decrease compared with the total as at 31 December 2021- 259. Of this total, 228 are on permanent appointment and 26 on contracts as shown in the table below As at end of the year 2022, the Headquarter of fice in Freetown has 184 staf f and Regional Of fices 70 . Out of the 26 contract staf f, 4 are consultants on public education, prevention and investigations whilst the remaining 22 contract staf f are attached to the Projects Coordination Unit as Social Safety Net /Grievance Redress Mechanism (SSN/GRM). T able 1: Staff per Region . Staff Per Region Headquarter 184 Bo 17 Makeni 17 Kenema 14 Port Loko 13 Kono 9 T otal 254 Figure 3: Staf f Strength trend 2018 – 2022 The graph above shows a steady increase in staf f strength from year 2018 to 2021 indicative of the Commission's growth and expansion on its operations with 2021 recording the highest growth (13%) so far since 2018. However , as shown in the graph there is a slight decrease in staf f strength during the year under review due to the ANNUAL REPORT 2022
55. email@example.com .sl 55 Audit of the Anti-Corruption Commission performed by the Auditor General Unqualified Opinion Basis for Opinion Key Audit Matters Responsibilities of Management and Those Charged with Governance for the Financial Statements Addressee: The Commissioner st Date: 31 January , 2023 Dear Sir I have audited the financial statements of the Anti-Corruption Commission for the year ended 31st December , 2021 . These financial statements comprise a statement of financial position, statement of compr ehensive income, cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory information. In my opinion, the accompanying financial statements present fairly , in all material respects, the financial position of the Anti-Corruption Commission as at 31st December , 2021 , and ( of ) its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS). 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. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. For the period under r eview , ther e wer e no key audit matters identified. 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 of overseeing the entity's financial reporting process. ANNUAL REPORT 2022
21. ANNUAL REPORT 2022 firstname.lastname@example.org .sl 21 RESOURCE CENTRE UNIT INTRODUCTION The Resource Centre Unit is directly under the Administration Department. It continued to play its traditional role of support to various Departments within the Commission. This was achieved by the timely design, production of useful promotional materials and valuable reports of projects undertaken by these Departments. Almost all publications were done on high quality glossy papers/cards. The table below shows some of the amount of In-house activities in the year 2022. N O . D E S C R I P T I O N O F J O B D E P A R T M E N T / U N I T Q T Y P R I N T E D 1 L e t t e r H e a d s A s s e t U n i t 5 6 0 2 L e t t e r H e a d s S t o r e s 1 , 0 0 0 3 P r i n t e d R e p o r t o n G a u g i n g C o m p l i a n c e w i t h A C C 's S y s t e m s a n d P r o c s s e s R e v i e w R e c o m m e n d a t i o n s i n t h e M i n i s t r y o f S o c i a l W e l f a r e O c t o b e r 2 0 2 1 ) P r e v e n t i o n D e p a r t m e n t P r i n t e d 7 b o o k l e t s 4 P r i n t e d M o n i t o r i n g f o r C o m p l i a n c e w i t h A C C 's E t h i c s a n d P o l i c y R e v i e w R e c o m m e n d a t i o n s r e l a t e d t o F l e e t a n d F u e l M a n a g e m e n t a t t h e M i n i s t r i e s o f B a s i c & S e n i o r S e c o n d a r y E d u c a t i o n a n d T e c h n i c a l & H i g h e r E d u c a t i o n - A u g u s t 2 0 2 1 P r e v e n t i o n D e p a r t m e n t P r i n t e d 7 3 b o o k l e t s 5 P r i n t e d R e p o r t o n t h e R e v i e w o f t h e P r a c t i c e s a n d P r o c e d u r e s o f t h e M a n a g e m e n t o f S e r a b u C o m m u n i t y H o s p i t a l ( B o D i s t r i c t ) P r e v e n t i o n D e p a r t m e n t P r i n t e d 5 2 b o o k l e t s 6 P r i n t e d R e p o r t o n G a u g i n g C o m p l i a n c e w i t h A C C 's S y s t e m s a n d P r o c e s s e s R e v i e w R e c o m m e n d a t i o n s i n t h e M i n i s t r y o f S o c i a l W e l f a r e O c t o b e r 2 0 2 1 P r e v e n t i o n D e p a r t m e n t P r i n t e d 1 2 3 b o o k l e t s 7 D e s i g n e d a n d p r i n t e d o n G a u g i n g C o m p l i a n c e P r o g r e s s w i t h A n t i - C o r r u p t i o n C o m m i s s i o n I n i t i a t i v e s i n M i n i s t r i e s , D e p a r t m e n t s A g e n c i e s a n d L o c a l C o u n c i l s D e c e m b e r 2 0 2 1 P r e v e n t i o n D e p a r t m e n t P r i n t e d 2 d r a f t b o o k l e t s 8 E d i t e d a n d P r i n t e d Q u a r t e r l y M o n i t o r i n g o f N A C S I m p l e m e n t a t i o n A c t i o n P l a n A p r i l - A u g u s t 2 0 2 1 N A C S S e c r e t a r i a t P r i n t e d 1 7 b o o k l e t s 9 D e s i g n e d a n d p r i n t e d R e p o r t o n t h e R e v i e w o f B u d g e t A l l o c a t i o n s a n d U t i l i z a t i o n i n t h e W a t e r S e c t o r P r e v e n t i o n D e p a r t m e n t P r i n t e d 2 d r a f t b o o k l e t s 1 0 D e s i g n e d a n d p r i n t e d R e p o r t o f M i n i s t r y o f W a t e r R e s o u r c e s P r e v e n t i o n D e p a r t m e n t P r i n t e d 2 d r a f t b o o k l e t s 1 1 P r i n t e d R e p o r t o n t h e R e v i e w o f B u d g e t A l l o c a t i o n a n d U t i l i z a t i o n i n t h e W a t e r S e c t o r P r e v e n t i o n D e p a r t m e n t P r i n t e d 3 2 b o o k l e t s ANNUAL REPORT 2022
1. email@example.com .sl 01 EXECUTIVE MANAGEMENT TEAM Francis Ben Kaifala Esq. (Commissioner) Mr . Augustine Foday Ngobie (Deputy Commissioner) Emmanuel Koivaya Amara Esq. Coordinator of Operations Mrs. Evelyn S. Kuyateh Director Intelligence and Investigations Department Mr . Nabillahi-Musa Kamara Director 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 S e c r e t a r i a t (NACS) Mr Saidu Dumbuya Director Administration Department Mr . Sheku Kanu Director Finance Department Mr . V ictor S. Peacock Director , Internal Audit Department Mr . Babar R. T uray Director , Prevention Department Mr . Calvin Mantsebo Esq. Director , Prosecutions Department Mrs. Y atta Katta Director Human Resource Department Mr . Patrick Sandi Director , Public Education & Outreach Department ANNUAL REPORT 2022
30. The ACC presented to the stakeholders cross-cutting corruption risks identified in the public sector and recommendations which the public bodies had failed to implement. These risks border around governance, human resource, tax and other statutory payments, budget and financial management, procurement and assets management. The meeting concluded with commitments from the stakeholders to work in syner gy to mitigate corruption risks in the Public Sector . In addition to these landmark achievements, the three units of the Department made remarkable achievements in carrying their various activities to meet the objectives of the Department. Below are the highlights of all the activities carried out by the Systems and Processes Review , Policy and Ethics and the Monitoring and Compliance Units respectively in 2022. The core mandate of the Unit is to conduct reviews of systems and processes of Public Of fices and Private Institutions (when required) with the aim of identifying weaknesses that will allow corruption to occur and prof fer recommendations on how to address those weaknesses. The Unit completed the thematic reviews of three Agencies and the Line Ministry under the W ater Sector and presented the findings and recommendations to the respective agencies for implementation. The Agencies and the Line Ministry reviewed were: I. Sierra Leone W ater Company (SAL W ACO) II. Guma V alley W ater Company (GVWC) III. National W ater Regulation Management Agency (NWRMA) and IV . The Ministry of W ater Resources The Unit completed a holistic review of the systems and processes at NA TCOM with specific focus on the governance structure of NA TCOM, its legal framework and the operations of all its Departments and presented to the Management of NA TCOM the findings and recommendations for implementation. The report highlighted challenges/weaknesses and made recommendations. SYSTEMS AND PROCESSES REVIEW UNIT COMPLETED ACTIVITIES 1. Thematic Review on the Budget Allocation and Utilization of Resour ces in the W ater Sector . 2. Re vi ew of Pr ac ti ce s an d Proc ed ures of th e Na ti on al T el ec om mu ni ca ti on Commission (NA TCOM) firstname.lastname@example.org .sl 30 S U M M A R Y O F A C T I V I T I E S F O R T H E U N I T D E S C R I P T I O N Q U A N T I T Y P la n n e d A c ti v it ie s 1 0 C o m p le te d A c ti v it ie s 4 A c ti v it ie s i n P r o g r e s s 3 A c ti v it ie s n o t im p le m e n te d 3 ANNUAL REPORT 2022
32. 3. Review of Subnational transfer by Mining Companies to Chiefdoms in concession ar eas. The Unit conducted an assessment of the administration and utilization of subnational transfers by mining companies to District Councils, Constituencies and Chiefdoms in concession areas with the aim of identifying corruption vulnerabilities and to prof fer appropriate recommendations to address those would be corruption vulnerabilities. The case study was Sierra Rutile's Limited payment of Surface Rents, Community Development Agreement Funds (CDA) And Agricultural Development Funds (ADF) to Cons. 079(092) (Imperri & Jong),Cons. 083(095) (Lower & Upper Banta),Cons. 084(097) (Bagruwa), Bonthe District Council (Imperri & Jong), Moyamba District Council (Lower , Upper Banta & Bagruwa),Imperri Chiefdom- Bonthe District, Jong Chiefdom- Bonthe District, Upper Banta Chiefdom- Moyamba District, Lower Banta Chiefdom- Moyamba District, Bagruwa Chiefdom-Moyamba District. The review team is yet to complete the process especially the verific ation of projects and related i ssues in the concession areas as highlighted above. The Monitoring and Compliance Unit planned to undertake ten (10) activities in 2022 T able below shows a disaggregation of the 2022 Monitoring and Compliance Unit Activities. T able : Analysis of 2022 Monitoring and Compliance Unit Activities MONIT ORING AND COMPLIANCE UNIT email@example.com .sl 32 N o . D e s c r i p t i o n Q u a n t i t y P e r c e n t a g e % 1 . P l a n n e d m o n i t o r i n g A c t i v i t i e s 1 0 1 0 0 % 2 . P l a n n e d A c t i v i t i e s f u l l y c o m p l e t e d 8 8 0 % 3 . P l a n n e d A c t i v i t y i n p r o g r e s s 1 1 0 % 4 . P l a n n e d A c t i v i t y n o t A t t e m p t e d 1 1 0 % Fully Completed Activities The activities completed are as follows: 1. The Unit concluded the monitoring for compliance with ACC systems r eview r ecommendations for nine (9) MDAs. ANNUAL REPORT 2022
18. firstname.lastname@example.org .sl 18 The table below shows the total number of staf f recruited per position during the year under review . T able 3: Permanent & Contract Staff per Designation PERMANENT ST AFF Investigation Officers 1 Pr osecutors 2 Public E ducation Officer 1 HRO/Pr otocol Officer 1 Assistant Finance Officer 1 Data Entry Operator 1 Driver 1 CONTRACT ST AFF Consultants 3 T OT ALS 1 1 3.1 Orientation 4.0 Staff Mobility 6.0 Staff Health and W ell-being New employee orientation has been an on-going task conducted each time the Commission completes recruitment and selection process. A three days orientation program was or ganized to help new employees gain oversight view of the Commission and its operations as well as to enable them settle in quickly , and adequately perform their functions. . The year under review 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 in the systematic approach to reassigning staf f through promotions/appointments, salary upgrades, re-designations and redeployment and transfers. · 19 staf f received new appointments/promotions, · 34 upgraded or benefited from a salary restructure · 16 transferred to various regional of fices and Headquarter of fice It is evident that the Commission shows positive signs of commitment in nurturing creativity and motivation in the workplace so that staf f can continue to generate new ideas and optimize performance. Initiatives including Paternity , Maternity , Sick, Compassionate and V acation Leaves form part of the policies gearing towards the well-being of staf f members. In addition, the Commission operates a Group Personal Accident Insurance cover for all staf f which is a twenty four hour cover in compliance with statutory requirement of employees. ANNUAL REPORT 2022
60. email@example.com .sl 60 ST A TEMENT OF COMPREHENSIVE INCOME 20 21 20 20 No te Le '00 0 Le '00 0 IN CO M E: Gr an t I nc om e 2 54 ,64 7,8 72 54 ,98 7,5 19 Co mm iss ion on R ec ov ery 56 8,7 49 69 9,8 33 T ran sfe r t o In co me 13 32 7,8 81 37 4,3 34 55 ,54 4,5 02 56 ,06 1,6 86 Ot he r I nc om e 3 41 ,82 7 86 ,49 4 Ex ch an ge G ain 25 9,2 65 65 ,70 4 T ot al In co m e 55 ,84 5,5 94 56 ,21 3,8 84 EX PE ND IT UR E: Ad mi nis tra tiv e Ex pe ns es 4 13 ,13 0,3 04 10 ,58 8,9 61 Pe rso nn el / S taff Co st 5 43 ,92 7,0 00 39 ,58 7,1 64 T ot al Ex pe nd itu r e 57 ,05 7,3 04 50 ,17 6,1 25 Re su lts fo r th e Y ea r (1 ,21 1,7 10 ) 6,0 37 ,75 9 Ba lan ce B ro ug ht fo rw ard (1 7,9 76 ,16 8) (2 4,0 13 ,92 7 ) Ba lan ce ca rri ed fo rw ard (1 9,1 87 ,87 8) (1 7,9 76 ,16 8) These Financial Statements wer e appr oved on.............................................2023 ........................................................................ Commissioner ANNUAL REPORT 2022
48. firstname.lastname@example.org .sl 48 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 2022, the cases that were indicted bear testimony to the level of cooperation between the two Departments. ß The Department 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 . The Department 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 , on a trip to Kenya. ß Cooperation with other Departments in public fora such as radio and television saw 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 are given weekly updates on the activities of the Department and participated in the making and articulation of regulatory policy within the Commission. CASES CHARGED T O COUR T IN 2022 BUT NOT PROSECUTED 1 The Sta te vs. Ja mes Bockar ie Jong opie, M usa Sam Kpange & Dani el Mustap ha Sand i (BO) A1. Be ing the District Medica l Of ficer of the District Health Manage ment T eam (D HMT) Moyam ba A2. Be ing the Human Resour ce Of ficer of the (DHM T) Moy amba A3. Be ing the Finance Of ficer of the Dis trict Health M anagem ent T eam (D HMT) 2 Sahr Joseph ine Kaifine h & Amose Diggy Kamara A1. Be ing imp rest Accoun ting Of ficer an d Impre st Admini strator o f REDD + of 16 4 Foura h Bay Road, F reetown A2. Be ing imp rest Accoun ting Of ficer an d Impre st Admini strator o f REDD +20 Be rry Stre et These ar e the two cases charged to court in 2022 but wer e settled out of court Update as of December 2022 No of cases =5 No of persons convicted =7 No of persons acquitted and dischar ged 1 1 ANNUAL REPORT 2022
59. email@example.com .sl 59 ST A TEMENT OF FINANCIAL POSITION 2021 2020 Note Le'000 Le'000 Non - curr ent Assets T angible Non Current Assets Property , Plant and Equipment 6 20,985,731 14,604,479 Intangible Non Current Assets 7 4,600 6,900 T otal Non - Curr ent Assets 20,990,331 14,61 1,379 Curr ent Assets Other Current Assets 8 228,073 226,228 Cash and Cash Equivalent 9 1 1,256,531 18,058,847 T otal Curr ent Assets 1 1,484,604 18,285,075 T otal Assets 32,474,935 32,896,454 Funding and Liabilities Accumulated Fund 10 (19,187,878) (17,976,168) End of Service Benefits 1 1 45,268,501 41,363,670 Other Payables 12 5,752,746 8,539,505 Capital Fund 13 641,566 969,447 T otal Funding and Liabilities 32,474,935 32,896,454 These Financial Statements wer e appr oved on.............................................2023 ........................................................................ Commissioner ANNUAL REPORT 2022
51. firstname.lastname@example.org .sl 51 5 T h e S t a t e v s . J a m e s S t e v e n s & S u l l a y K a m a r a C o n s p i r a c y t o c o m m i t c o r r u p t i o n o f f e n c 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 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 2 O n t h e 2 1 / 1 2 / 2 0 2 2 J u s t i c e K o m b a K a m a n d a a c q u i t t e d a n d d i s c h a r g e d t h e A c c u s e d p e r s o n s Fines 2022 C o u r t 1 Q t r 2 Q t r 3 Q t r 4 Q t r H i g h C o u r t L e 3 0 M 0 N l e 5 0 , 0 0 0 N l e 2 6 0 , 0 0 0 0 0 0 0 0 0 0 0 A p p e a l C o u r t 0 0 0 0 ANNUAL REPORT 2022
26. ANNUAL REPORT 2022 email@example.com .sl 26 In addition to the Framework Contract, the Commission also procured goods on a lump sum contract as provided below: 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 P r i n t i n g o f S e c u r i t i s e d I D C a r d s R F Q L u m p S u m 2 S t a f f U n i f o r m R F Q L u m p S u m 3 M o t o r B i k e s f o r S S N P r o j e c t R F Q L u m p S u m SER VICES WORKS Services carried out in 2022 FY included but not limited to: 1. Maintenance of Of fice V ehicles 2. Building and Equipment Maintenance The Flagship project of the Commission has been the Construction of its Headquarters at T ower Hill. The project which started in 2015 is at an advance stage of completion. The works were positioned on a site layout plan with all necessary drawings for a four storey building. Block work, wood work, metal work, plumbing installation, lift shaft installation, CCTV data and network, electrical installations were all fully completed. Site works like retaining wall, fencing, generator set installation, air conditioning installation, water and power installation, landscaping, paving of parking area, soil drainage were all 95% completed in 2022. Conclusively , 2022 was a huge success in terms of compliance as the default competitive methods were used for procurement activities. Though it is not possible to quantify all savings made in the area of professional procurement activities, this process has contributed immensely towards improved quality of product, contract management and service delivery and value for money generally . ANNUAL REPORT 2022
13. firstname.lastname@example.org .sl 13 REPOR T CENTER UNIT This is under the of fice of the Commissioner but with the direct supervision of the Deputy Commissioner . The Report Centre is the main inlet and outlet of the Anti-Corruption Commission for the receipt of complaints from the general public and equally provides feedbacks to the public on how far such complaints have been resolved. The unit was headed by a Report Centre Manager and assisted by 3(three) staf f. On receipt of complaints from the general public, the Report Centre documents all, giving each complaint a specific code for reference purposes. The bulk of complaints received is through the ACC's toll-free lines: 077- 985985, 077986986 and also through the Grievance Redress Mechanism (GRM) platform using the toll-free line 515 for complaints related to the Social Safety Net (SSN) process. Plans are afoot to enlar ge the platform to incorporate the Productive Social Safety Net and Y outh Empowerment (PSSNYE) project that is proposed to be implemented in 2023. In 2022, the Commission through its Report Centre received a total of 264 complaints from the general public. The main channels for receiving complaints were through phone calls, letters, in person, e-mails and newspaper publications. Below is a graphic presentation of complaints received in 2022 analyzed according to the mode of reporting. Unit M o d e o f r e p o r t i n g N o . o f C o m p l a i n t s P e r c e n t a g e E M A I L 1 2 5 % I n p e r s o n 7 3 % L e t t e r 2 1 9 8 3 % L e t t e r C C 2 1 % N e w s p a p e r 6 2 % P h o n e 1 8 7 % T o t a l 2 6 4 1 0 0 % ANNUAL REPORT 2022
39. security spectrum including but not limited to those of the T ransnational Or ganized Crime Unit (T OCU), National Security Council Coordinating Group (NSCCG), Integrated Intelligence Group (IIG) and the Financial Intelligence Unit (FIU) with specificity to Anti Money Laundry and combating the financing of terrorism. This Unit of the Department has its operational spheres fused in to the other Units and serves as a means through which malfeasance and other corruption of fences are investigated. The Unit had a total case load of 277 for the period under review among which 146 were brought forward fr om 2021 . It was able to successfully complete investigations in a total of 93 cases with a total case of 146 overlapping to 2023 . 45 cases recommended for closur e , 24 recommended for Legal opinion , 13 cases for r ecovery , 5 cases r eferr ed, 4 cases recommended for Keep in V iew (KIV), 2 cases recommended for caution, and a total of 51 cases closed . In addition, the sum of Thr ee Million, Four Hundr ed and Seventy Seven Thousand, One Hundr ed and Eighty Seven New Leones (Le 3, 477, 187 NLE) was r ecover ed fr om corruption cases settled in the Commission. Some of the high-profile investigations from which indictments were prof fered are noted below: ÿ Misappropriation of Public/Donor funds by some staf f at the Ministry of W orks and Public Assets. ÿ Impeding investments and other related of fences contrary to the Anti Corruption Act of 2008 as amended in 2019, by some group of Sierra Leoneans who fraudulently posed to be staf f of the Ministry of Mines and Mineral Resources. ÿ Academic and Examination Malpractices contrary to Section 128 (3) of the ACA of 2008 as amended 2019 by schools during the June 2022 Government W ASSCE Exams. ÿ Protection of public property and revenue contrary to the ACA of 2008 as amended in 2019 ÿ Procurement breaches in the award of the contract for the refurbishment of the Sierra Leone Maritime Administration by its Executive Director and others. ÿ Misappropriation of Public/Government funds in the Ministry of Agriculture, Forestry and Food Security in the 2021 Audit Report. ÿ Soliciting and Accepting an advantage by staf f of Connaught, Cottage and Rokupa Government hospitals Many other equally important investigations were carried out with some resulting in prosecutions whilst some have overlapped into 2023 and are still being investigated and are at various stages nearing completion. Furthermore, the Unit continued to carry out its daily activities such as cooperation with external and security agencies like the Police, Immigration and Audit Service. This is evident in the several operations which were jointly executed like, the case of searches done on suspects. Internally , the Department also collaborated amicably with staf f from the Public Education and External Outreach Department and the Prevention Department, ensuring a smooth flow in the achievement of the set goals of the Commission. 3.0. INVESTIGA TIONS UNIT 4.0. COLLABORA TIONS email@example.com .sl 39 ANNUAL REPORT 2022
11. firstname.lastname@example.org .sl 1 1 1 No. of MDAs T ar geted 171 2 No. of MDAs Responded 129 3 No. of Outstanding MDAs to Respond 42 4 No. of MDAs Processed & V etted 82 5 No. of MDAs Outstanding for vetting 47 4. DISAGGREGA TION OF DECLARA TION BY REGIONS REGION NO OF DECLARA TION PERCENT AGE 1 EASTERN REGION 495 9.1 1 2 NOR TH WEST REGION 251 4.62 3 NOR TH - EAST REGION 397 7.30 4 SOUTHERN REGION 481 8.85 5 WESTERN AREA RURAL 1 109 20.40 6 WESTERN AREA URBAN 2691 49.50 T OT AL 5436 100.0 ANNUAL REPORT 2022
49. email@example.com .sl 49 ACC CONVICTIONS AND ACQUITT ALS IN 2022 C a s e N a m e O f f e n c e N u m b e r o f P e r s o n 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 . E m m a n u e l T u c k e r & E d w a r d M u s t a p h a L u s e n i M i s a p p r o p r i a t i o n o f D o n o r F u n d s c o n t r a r y t o s e c t i o n 3 7 ( 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 1 O n T h u r s d a y 1 3 th J a n u a r y 2 0 2 2 J u s t i c e A n t h o n y G a n d a f o u n d t h e 2 n d A c c u s e d p e r s o n , E d w a r d M u s t a p h a L u s e n i f o r m e r s t a f f o f t h e A n g l i c a n D i o c e s e o f B o N o : 2 L u s e n i S t r e e t G b o n d o T o w n B o g u i l t y o n s i x c o u n t s o u t o f e i g h t 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 D o n o r F u n d s a n d o r d e r e d t h e n d 2 A c c u s e d t o p a y a f i n e o f L e 3 0 M o r s e r v e a j a i l t e r m o f t h r e e y e a r s . T h e J u d g e f u r t h e r o r d e r e d t h e A c c u s e d t o p a y L e 3 0 M a s r e s t i t u t i o n t o t h 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 w i t h i n t h r e e m o n t h s f r o m t h e d a t e o f c o n v i c t i o n . T h e 1 s t A c c u s e d w a s a c q u i t t e d a n d d i s c h a r g e d o n a l l e i g h t 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 D o n o r F u n d s 2 T h e S t a t e v s . F o d a y S u l i a m a n B a n g u r a & A b u b a k a r r S a n k o h 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 c e , c o n t r a r y t o s e c t i o n 1 2 8 ( 1 ) , a n d E n g a g i n g i n A c a d e m i c M a l p r a c t i c e s , c o n t r a r y t o S e c t i o n 1 2 8 ( 3 ) , 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 a s a m e n d e d b y t h e A n t i - C o r r u p t i o n A c t N o . 9 o f 2 0 1 9 1 1 O n W e d n e s d a y 1 3 t h J u l y , 2 0 2 2 , t h e H i g h C o u r t i n M a k e n i p r e s i d e d o v e r b y J u s t i c e U n i s a K a m a r a J . c o n v i c t e d t h e 1 st A c c u s e d F o d a y S u l i a m a n B a n g u r a t o p a y a f i n e o f L e 5 0 , 0 0 0 ( N e w N o t e s ) o r t o s e r v e f i v e y e a r s i m p r i s o n m e n t o n c o u n t 1 - E n g a g i n g i n A c a d e m i c M a l p r a c t i c e s , c o n t r a r y t o S e c t i o n 1 2 8 ( 3 ) , 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 b y t h e A n t i - C o r r u p t i o n A c t N o . 9 o f 2 0 1 9 . T h e 2 n d A c c u s e d A b u b a k a r r S a n k o h i s o n t h e r u n a n d w a n t e d 3 T h e S t a t e v s . A k u n a D a n i e l S h o r u n k e h S a w y e r , C h r i s t i a n C l e m e n s , B i a s i e T u r a y , P a t r i c k A b u b a k a r r M a h o i , M o s e s O g e n d e h K a m a r a , M o h a m e d I s h m y l e B a n g u r a , 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 c 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 n t i - C o r r u p t i o n A c t o f 2 0 0 8 , m i s a p p r o p r i a t i o n o f D o n o r F u n d s 5 3 O n t h e 3 / 1 1 / 2 2 J u s t i c e K o m b a K a m a n d a J A c o n v i c t e d t h e 1 s t , 3 rd , 5 th , 6 th , a n d 7 th A c c u s e d p e r s o n s g u i l t y o n v a r i o u s c o u n t s . 1 s t A c c u s e d t o p a y a c u m u l a t i v e f i n e o f F o u r H u n d r e d a n d S i x t y T h o u s a n d N e w L e o n e s ( N l e 4 6 0 , 0 0 0 ) o r 3 y r s i m p r i s o n m e n t a n d ANNUAL REPORT 2022
25. ANNUAL REPORT 2022 firstname.lastname@example.org .sl 25 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. Prepared and issued 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 purposes. 20. Build sound supplier relationship for ef fective and timely delivery of goods, works and services procured. It is worthy to note that the procurement activities revolve around three main thematic areas as follows, goods, services and works. Most procurement activities for goods were done through the award of framework contract for commonly used items to competent suppliers for the supply of the under mentioned goods: GOODS 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 N C B F r a m e w o r k 4 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 y 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 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 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 s a n d G e n e r a t o r N C B F r a m e w o r k ANNUAL REPORT 2022
33. email@example.com .sl 33 Below is the list of the MDAs, number of r ecommendations to be implemented and their compliance ratings. N am e of M D A N o. o f R ec om m en da ti on s pr of fe r ed N o. o f R ec om m en da ti on s im pl em en te d P er ce nt ag e C om pl ia nc e sc or e R an ki ng Si er ra L eo ne C or re ct io na l Se rv ic es 23 22 96 % 2 M in is tr y of W or ks an d Pu bl ic A ss et s 18 18 10 0% 1 Fr ee to w n C ity C ou nc il 78 63 81 % 5 Im m ig ra tio n D ep ar tm en t 41 38 93 % 3 Si er ra L eo ne R oa d T ra ns po rt C or po ra tio n 37 34 92 % 4 Si er ra L eo ne R oa d Sa fe ty A ut ho ri ty 27 21 78 % 6 M in is tr y of Fi sh er ie s an d M ar in e R es ou rc es 26 19 73 % 7 Si er ra L eo ne M ar iti m e A dm in is tr at io n 96 67 70 % 8 M in is tr y of A gr ic ul tu re Fo re st ry a nd Fo od S ec ur ity 38 13 34 % 9 38 4 25 3 ANNUAL REPORT 2022
8. firstname.lastname@example.org .sl 08 5. ACC hosts NACS Steering Committee th The National Anti-Corruption Strategy Coordinating Secretariat held its 4 Steering Committee meeting on the th NACS (2019-2023) on 1 1 November , 2022 at the Commission's Conference Room. This meeting provided an opportunity for the Steering Committee to interact with the Commissioner and discuss issues bordering on the work of the NACS Secretariat, support to the implementation of the NACS, crafting of the next 2024 – 2028 Strategy and the development of a framework for private sector support to its implementation. rd th The table below shows results of the outstanding measures which local councils did not address in the 3 and 4 quarter monitoring of 2022. 6. Follow-up Monitoring of Outstanding Issues. P r e v i o u s M o n i t o r i n g C o m p l i a n c e S t a t u s 2 0 2 1 F o l l o w - u p M o n i t o r i n g i n 2 0 2 3 . D i s t r i c t # o f L o c a l C o u n c i l s T o t a l A c t i o n P o i n t s F u l l y I m p l e m e n t e d % C o m p S c o r e F o l l o w - u p A c t i o n P o i n t s F u l l y I m p l e m e n t e d % C o m p l i a n c e S c o r e T o t a l % C o m s c o r e O u t s t a n d i n g A c t i o n P o i n t s N o r t h W e s t 4 4 8 4 0 8 3 % 8 8 1 7 % 1 0 0 % 0 N o r t h E a s t 5 5 2 4 5 8 7 % 7 5 1 0 % 9 7 % 2 S o u t h 6 6 3 5 7 9 0 % 6 5 8 % 9 8 % 1 E a s t 5 6 0 5 6 9 3 % 4 4 7 % 1 0 0 % 0 W / A 2 2 2 2 0 9 0 % 2 2 1 0 % 1 0 0 % 0 T o t a l s 2 2 2 4 5 2 1 8 8 9 % 2 7 2 4 1 0 % 9 9 % 3 ( 1 % ) ANNUAL REPORT 2022
5. email@example.com .sl 05 OFFICE OF THE COMMISSIONER Section (5) subsection (1) (c) of the Anti-Corruption (Amendment) Act 2019, provides that the Commissioner coordinates the implementation of the National Anti-Corruption Strategy (NACS). This function is however delegated to the NACS Coordinating Secretariat in the Of fice of the Commissioner . The responsibility to implement the Strategy is shared amongst Government Ministries, Departments and Agencies (MDAs) including all local Councils. This implementation is subjected to periodic monitoring in order to ascertain or measure the degree of progress attained with respect to the proposed measures in the Implementation Plan. The Strategy is a five-year anti-corruption Fight Plan - i.e. 2019 – 2023. The National Anti-Corruption Strategy Implementation Action Plan is an unqualified contribution to the fight against corruption and the promotion of national development. It contains strategic action plans identified and agreed upon by stakeholders including the private sector during the nationwide consultations. The NACS is aligned to a number of policy documents including the medium-term National Development Plan, thus making the Strategy an integral part of the regular annual activities of MDAs as well as the private sector . The following activities were successfully implemented in the year 2022 by the NACS Secretariat. rd th The Monitoring Report of the 3 and 4 in 2022 indicates that Local Councils significantly improved on their st nd performance when compared with the monitoring in the 1 and 2 Quarters. Councils, both City and District, recorded significant compliance as they were able to achieve a Compliance Rate of 89% compared to 59% in 2021. This level of compliance, although very impressive, requires further engagement as provided for in Section 4.3 of the ACC's Compliance Management and Sanctions Enforcement Handbook. MDAs achieved a compliance score of 85% (Significant Compliance) as compared to 63% in 2021. rd th The Ministries of Health and Internal Af fairs were not responsive in the 3 and 4 quarter monitoring. Similarly , the Port Loko District Council was not responsive in this same monitoring. T able? Showing overall Summary Analysis of A verage Compliance Score of 2021 Monitoring NA TIONAL ANTI-CORRUPTION STRA TEGY COORDINA TING SECRET ARIA T INTRODUCTION THE IMPLEMENT A TION ACTION PLAN ACTIVITIES UNDER T AKEN IN 2022 rd th 1. The 3 and 4 Quarter Monitoring of the NACS. F i rs t & S e c o n d Q u a r te r 2 0 2 1 T h i rd a n d F o u r t h Q u a r te r 2 0 2 2 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 re F o l l o w - u p M o n i to 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 ro w t h C u m u l a t i v e % O u t s ta n d i n g A c t i o n P o i n t M D A S 4 3 1 2 7 1 6 3 % 1 6 0 9 3 2 2 % 8 5 % 6 7 L o c a l C o u n c i l s 2 4 5 1 4 5 5 9 % 1 0 0 7 3 3 0 % 8 9 % 2 7 S u b T o ta l s 6 7 6 4 1 6 6 1 % 2 6 0 1 6 6 2 5 % 8 6 % 9 4 3 rd & 4 t h Q t r M D A S 1 5 6 0 0 1 5 6 1 1 5 7 4 % 7 4 % 4 1 G ra n d T o ta l s 8 3 2 4 1 6 5 0 % 4 1 6 2 8 1 3 4 % 8 4 % 1 3 5 ANNUAL REPORT 2022
68. firstname.lastname@example.org .sl 68 N O T E S T O T H E F I N A N C I A L S T A T E M E N T S ( C o n t i n u e d ) 6 . 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 I n t h o u s a n d s o f L e o n e s 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 T o 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 1 1 , 4 5 5 , 5 8 4 6 0 0 , 6 7 8 5 , 2 5 8 , 7 3 7 8 1 5 , 3 3 6 1 , 4 2 6 , 9 4 8 1 0 , 9 9 4 , 1 4 8 2 0 , 5 5 1 , 4 3 1 A d d i t i o n s 7 0 4 , 0 5 0 1 2 7 , 6 5 0 8 4 5 , 0 0 0 - - 6 , 0 7 4 , 0 2 6 7 , 7 5 0 , 7 2 6 A s a t 3 1 / 1 2 / 2 0 2 1 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 D e p r e c i a t i o n A s a t 0 1 / 0 1 / 2 0 2 1 1 , 0 9 8 , 2 8 8 4 0 6 , 7 6 7 3 , 2 8 3 , 3 3 9 4 5 0 , 7 1 5 7 0 7 , 8 4 3 - 5 , 9 4 6 , 9 5 2 C h a r g e f o r t h e p e r i o d 3 5 8 , 5 2 7 1 2 8 , 0 1 8 7 4 8 , 3 6 8 6 6 , 6 3 9 6 7 , 9 2 2 - 1 , 3 6 9 , 4 7 4 A s a t 3 1 / 1 2 / 2 0 2 1 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 a r r y i n g A m o u n t A s a t 0 1 / 0 1 / 2 0 2 1 3 5 7 , 2 9 6 1 9 3 , 9 1 1 1 , 9 7 5 , 3 9 8 3 6 4 , 6 2 1 7 1 9 , 1 0 5 1 0 , 9 9 4 , 1 4 8 1 4 , 6 0 4 , 4 7 9 A s a t 3 1 / 1 2 / 2 0 2 1 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 ANNUAL REPORT 2022
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