By Mackie M. Jalloh
In an effort to bolster financial transparency within Sierra Leone’s public sector, the Public Accounts Committee (PAC) has introduced measures to penalize government entities that fail to adhere to strict documentation protocols. These actions, announced on October 24, 2024, by Deputy Speaker and PAC Chairman Hon. Ibrahim Tawa Conteh, aim to streamline financial accountability and rectify widespread discrepancies across Ministries, Departments, and Agencies (MDAs).
During a detailed review session examining the Auditor General’s reports for 2021 and 2022, Hon. Conteh revealed the PAC’s new strategy: imposing a Le 5,000 fine on any MDA that fails to submit critical documents required for financial audits. This fine, scheduled to take effect in the upcoming fiscal year, represents a shift in the PAC’s approach to managing oversight and transparency. “The introduction of this fine is not just punitive; it’s a necessary step to ensure MDAs remain accountable to the public,” Hon. Conteh asserted, stressing the need for MDAs to comply promptly with documentation requests. The accumulation of unresolved audits and pending documentation has resulted in bottlenecks, which the PAC aims to mitigate through this fine.
The committee’s decision comes at a time of heightened scrutiny on Sierra Leone’s public financial management. According to Hon. Conteh, the challenges faced by the PAC include not only the sheer volume of reports requiring simultaneous review but also the reluctance of some MDAs to provide required information promptly. With the 2023 Audit Report on the horizon, the PAC is keen to clear existing backlogs to avoid further complications. Hon. Conteh emphasized that improving response times from MDAs will expedite financial audits and allow the committee to complete its assessments in a timely manner.
An additional area of concern discussed during the review was the handling of revenue by Sierra Leone’s non-governmental organizations (NGOs). PAC members highlighted discrepancies in payments expected from 75 NGOs registered with the Ministry of Planning and Economic Development (MoPED). These organizations are required by law to contribute fees to the National Revenue Authority (NRA), yet records revealed a gap in compliance totalling Le 182,500 in expected revenue. According to the auditor’s report, MoPED’s Development Secretary was urged to confirm that the expected payments were indeed submitted to NRA’s designated accounts.
A PAC member disclosed that, as of now, 72 out of the 75 NGOs listed by MoPED have reportedly met their payment obligations. However, incomplete documentation for the remaining three NGOs has raised concerns regarding the accuracy of these transactions. Without clear evidence verifying that funds were directed to NRA’s correct accounts, there remains uncertainty over the status of these payments. A MoPED representative clarified to the committee that while the Ministry of Planning does not directly handle these payments, it works to ensure NGOs comply with the proper protocols by guiding them to NRA’s designated accounts.
Following MoPED’s clarification, the PAC accepted the ministry’s statement and regarded the matter as resolved, but with an advisory that MoPED should tighten its administrative procedures for payment tracking in collaboration with NRA. Hon. Conteh concluded that such incidents underscore the need for enhanced collaboration and transparent practices in Sierra Leone’s financial management framework.
As Sierra Leone continues its journey toward robust fiscal governance, the PAC’s recent measures signify a step forward in institutional accountability. By enforcing fines for non-compliance and monitoring NGO financial contributions more closely, the PAC aims to foster a transparent financial environment in which public funds are diligently safeguarded and managed.
