By: Alhaji A.K. Bangura, Senior Communications Officer, ACC
Mandatory asset declaration remains one of the most effective tools of preventive ethics, enabling early detection of unexplained wealth and conflicts of interest among public officials. By promoting transparency and accountability, it helps to deter corruption before it occurs.
In Sierra Leone, this obligation is firmly established under the Anti-Corruption Act, 2008 (as amended in 2019), particularly Section 119 (1–5) of Part VIII (Integrity in Public Life), which mandates public officers to submit sworn declarations of their income, assets, and liabilities.
Public officers in Grade 7 and above, including political appointees, elected officials, Ministers, Members of Parliament, Judges, and senior civil servants, are required to declare Within three months of assuming office; biennially thereafter; and upon leaving office.
These declarations cover Assets such as properties, vehicles, and investments; sources of income including salaries, gifts, and inheritances; liabilities (such as debts and mortgages); and relevant interests of spouses and children under 18, as well as potential conflicts of interest.
The Anti-Corruption Commission (Assets Declaration) Regulations, 2019 further extend this requirement to non-governmental organizations receiving public funds and to persons under investigation, who must comply within 14 days of notice.
Very importantly, Asset declaration functions as a financial accountability mechanism, allowing the Commission to track wealth accumulation over time. This helps deter illicit enrichment, bribery, nepotism, and abuse of office. It also supports investigations into unexplained wealth under Section 27 of the Act, ensuring that compliant officials are protected while misconduct is exposed.
Globally, the United Nations Convention Against Corruption (UNCAC) recognizes asset declaration systems as a critical preventive tool. However, their effectiveness depends largely on compliance and enforcement.
The law provides clear consequences for non-compliance. Section 122 of the Anti-Corruption Act, 2008 (as amended in 2019) creates offences for failure to submit a required declaration without reasonable cause, knowingly making false statements in a declaration, failing to provide required information or explanation and providing false information during an investigation. Upon conviction, offenders are liable to criminal penalties, including fines, imprisonment, or both.
In addition to criminal liability, the ACC also applies administrative enforcement measures to ensure compliance. These include the issuance of default notices, followed by measures such as publication of defaulters, and other disciplinary like forfeiture of salaries, suspension and dismissal. These steps are designed to promote compliance while ensuring due process.
To enhance efficiency and accessibility, Sierra Leone transitioned from a paper-based system to a digital asset declaration platform, fully mandated in 2024. In 2025, the system was further upgraded in collaboration with the Directorate of Science, Technology and Innovation (DSTI), incorporating mobile accessibility and automated verification features to strengthen compliance and data integrity.
The asset declaration regime applies broadly to public officials, including the President, Vice President, Ministers, Members of Parliament, Judges, and civil servants from Grade 7 upwards, as well as other specified categories under the law.
Ultimately, mandatory asset declaration is not merely a legal requirement, it is a strategic instrument of preventive governance. By fostering transparency, strengthening accountability, and enabling early detection of irregularities, it plays a critical role in safeguarding public trust and deterring corruption before it begins.
