By Hassan Osman Kargbo
Audit Service Sierra Leone has raised concern over the failure of several city and district councils to submit their annual financial statements within the time required by law, calling for urgent compliance to safeguard accountability in the use of public funds.
In a public notice, the institution stated that a number of councils across the country have not met the reporting deadlines set out in the Local Government Act 2022. According to the Audit Service, this failure undermines transparency and disrupts the national audit process.
Citing Section 88 of the Act, the Audit Service explained that every local council is required to keep proper books of accounts and maintain accurate financial records. The law further mandates that councils must prepare and submit their financial statements within the first quarter of the following financial year, in line with existing financial regulations.
The law also provides that the accounts of local councils must be audited within six months after the end of the financial year. It requires councils to fully cooperate with auditors by providing all necessary documents and support to ensure a smooth and timely audit process.
However, records from the Audit Service indicate that several councils have failed to comply with these requirements. Among those listed are Freetown City Council, Western Area Rural District Council, Kenema District Council, Bo District Council, and Port Loko City Council. Others include Tonkolili, Kambia, Koinadugu, Falaba, Moyamba, and Bonthe councils, as well as Koidu New Sembehun.
The Audit Service warned that noncompliance with statutory reporting obligations not only delays the auditing process but also raises serious concerns about how public funds are being managed. These funds include allocations from the central government as well as revenue generated internally by the councils.
The institution emphasized that timely submission of financial statements is critical to ensuring transparency, strengthening public trust, and promoting good governance at the local level. Failure to do so, it noted, weakens oversight mechanisms and limits the ability of auditors to verify how resources are used.
In light of these concerns, the Auditor General has called on all defaulting councils to take immediate steps to submit their outstanding financial statements without further delay. The Audit Service stressed that compliance with the law is not optional and urged councils to treat the matter with the urgency it deserves.
The notice serves as a reminder of the importance of accountability in public service and the need for all institutions to adhere strictly to established financial regulations.
