Section 24, The Environment Protection Agency Act, 2022

(1) A person shall not undertake or cause to beundertaken activities set out in the First Schedule unless he holds valid environmentalimpact assessment licence issued by the Agency for that purpose. (2) A person who contravenes subsection (1) commits an offence and is liable on conviction, in the case of - (a) a citizen of Sierra Leone, to a fine of not less than 50,000,000.00 Leones or to imprisonment for a term of not less than 2 years or to both such fine and imprisonment; and (b) non-citizen, to a fine of not less than 150,000,000.00 Leones or to a term of imprisonment of not less than 3 years or to both such fine and imprisonment. Financial year of Annual report. Environmental impact assessment required for certain activities. 21. (1) The Agency shall keep proper books of account and other records in relation to the activities, property and finances of the Agency in a form approved by the Auditor-General and shall prepare, in respect of each financial year of the Agency, a financial statement which shall include - (a) balance sheet accounts; (b) income and expenditure accounts; and (c) source and application of funds. (2) The accounts of the Agency kept under subsection (1) shall, not later than 3 months after the end of each financial year, be audited by the Auditor-General or an auditor appointed by him. (3) For the purposes of subsection (2), the Auditor General or the auditor appointed by him shall be entitled to have access to all books of account, vouchers and other financial records of the Agency and to require such information and explanation thereon as he may think fit. (4) The Agency shall provide the Auditor-General or an auditor appointed by him under subsection (2), with all necessary and appropriate facilities for the examination of the accounts and records of the Agency. (5) The Auditor-General or an auditor appointed by him under subsection (2), shall submit to the Agency a report on the audited accounts and the financial statements referred to in subsection (1) and shall, in his report draw attention to - (a) irregularities in the accounts; (b) matters that are likely to adversely affect the operations of the Agency; and (c) any other matter which, in his opinion, ought to be brought to the notice of the Agency. Accounts and audit of Agency. No. 15 The Environment Protection Agency Act 2022 No. 15 The Environment Protection Agency Act 2022 (3) A body corporate who contravains subsection 1 commits an affence and is liable on conviction to a fine not less than