The Public Accounts Committee (PAC) of Sierra Leone's Parliament has concluded a five-day series of follow-up engagements with district and city councils across the provinces. The exercise, which ended on October 31, 2026, aimed to assess progress in implementing recommendations contained in the Auditor-General's Report for the Financial Year 2023. The engagements focused on evaluating councils' compliance with previous audit recommendations.
During the hearings, the Committee examined several key audit concerns, including internally generated revenue falling below budgeted projections. The non-availability of title deeds and conveyance documents for council-owned properties was also highlighted. Additionally, the use of Request for Quotations (RFQ) instead of National Competitive Bidding (NCB) in contract awards was discussed. These issues were addressed to ensure proper financial management and transparency.
The PAC urged councils to explore additional revenue sources, update their revenue databases, and strengthen collection mechanisms. Councils were also encouraged to develop realistic budget projections and improve public awareness and effective communication to encourage citizens to meet their tax obligations. These measures aim to enhance revenue mobilisation and ensure accountability in the management of public funds.
The Committee emphasised the need for councils to secure and maintain title deeds, conveyances, and other relevant ownership documents for council-owned properties. This ensures proper record-keeping and facilitates audit verification. The PAC also called on councils to strictly adhere to public procurement laws and regulations, particularly in selecting appropriate procurement methods and complying with established procurement thresholds.
Key council officials, including Chief Administrators, Chief Finance Officers, and Revenue Managers, provided explanations and evidence of actions taken to address the audit findings. The Committee also conducted on-site visits to selected project locations to verify implementation and establish the level of compliance with recommendations contained in the 2023 Audit Report.
The five-day exercise forms part of the PAC's constitutional oversight responsibilities to ensure that its recommendations are implemented and public resources are properly managed. The Committee continues to emphasise transparency, prudent financial management, and strict adherence to established laws and regulations in the administration of public funds. This engagement enhances accountability across local councils.
Through the follow-up exercise, the PAC requested documentary evidence of completed recommendations and updates on outstanding issues. This allows the Committee to determine the actual level of implementation by the respective councils. The engagements aim to strengthen financial management, transparency, and accountability in the management of public funds across local councils in Sierra Leone.
Key points
- The Public Accounts Committee of Sierra Leone's Parliament concludes a five-day audit follow-up with local councils.
- The engagements aimed to assess progress in implementing Auditor-General's Report recommendations.
- The Committee emphasised transparency, prudent financial management, and strict adherence to established laws and regulations.
