By Forum staff writer
The 2025 Auditor General’s Report has revealed serious financial and administrative irregularities at the Ministry of Basic and Senior Secondary Education (MBSSE), raising major concerns about payroll controls, staffing verification and the use of public funds within Sierra Leone’s education sector.
According to the report, the Ministry continued to disburse salaries to individuals who were no longer alive during the 2024 financial year, with payments made long after official death notifications had been received. In one instance a deceased staff member’s salary continued to be paid from the time of their death in early 2024 until the end of the year, resulting in the loss of public funds. A second deceased employee also continued to receive monthly payments after their death, with cumulative payouts amounting to significant amounts of taxpayers’ money.
The audit disclosed that one deceased staff member received NLe102,000 in salary after their death, while another received NLe10,766, both from the time their deaths were reported to the Ministry of Basic and Senior Secondary Education until December 2024. These payments continued despite official notifications being on record confirming that the employees were deceased. 
In a related finding auditors identified further weaknesses in the Ministry’s payroll management system. A total of 38 staff members who were absent and could not be physically verified during the audit period still received salaries. These individuals were identified only by their pin codes, with auditors unable to confirm their presence at their designated posts. Nevertheless the Ministry paid them a total net salary of NLe1, 891,499 for the year.
The Audit Service warned that the payment of salaries without proper verification raises the possibility that funds may have been disbursed for non‑existent or ghost staff members. This practice not only erodes public confidence in the education system but also diverts much‑needed resources away from frontline educational services and infrastructure.
MBSSE’s payroll control failures were compounded by other operational breakdowns documented in the audit. Among the issues was the continued non‑functionality of the Ministry’s Result Checker platform, a digital tool designed to enable parents and students to review public examination results online. The platform remained inoperative for over two years impairing transparency and access to examination outcomes for learners and their families.
Auditors have recommended that the Ministry urgently strengthen its human resource verification processes reconcile payroll records and remove any deceased or unverified individuals from the salary register. They also called for the recovery of any funds paid in error and the implementation of robust internal controls to prevent a recurrence of such irregularities.
The audit findings have drawn widespread attention from civil society and education stakeholders who argue that financial integrity within the Ministry is essential for improving educational outcomes and protecting public resources. Many have called for decisive action from the Ministry and oversight bodies to address these gaps and ensure accountability in the management of the national education budget.
