By Hassan Osman Kargbo
As a way to fight corruption and other mismanagement issues in Ministries Department and Agencies (MDAs) in the country, the Audit Service- Sierra Leone released its 2023 annual Audit report, exposing the dubious act of the Ministry of Works and Public Asset in the country.
According to the report, NLe414,725, which represents the cost of the land associated with the property occupied by three MDAs, were included in the total rent payment of NLe2,395,152. The Ministry’s decision to incorporate this land cost into the overall rent amount has resulted in an inflated total rent paid. And according to the rent calculated by the Ministry of Works and Public Asset for the property occupied by an MDA, a total amount of NLe148,903.76 which represents the depreciation cost, was added to the total rent, instead of being deducted. And as a result, the audit noted that It is highly probable that public money could have been utilised inappropriately.
In addition, the report recommended that the Chief Director should ensure that the additional amounts of NLe414,725 and NLe148,903.76 are refunded to the Consolidated Fund.
In response to the aforementioned, the ministry noted that is a standard property and rental valuation practice. The rental value of the land is included in the rental value of the property because the land space has to be utilised for various purposes, including car parking. The location of the land significantly affects the rental value mainly because of its sensitivity and proximity to the Central Business District, recreational areas, and utility connections, to mention some. For example, a prototype building may be located at two different geographical places of the same size and properties but their locations might however vary according to their costs as a result of differences in land purchase cost, access to construction materials, labour, and so on.
Therefore, the value of the land due to its location has to be added to every valuation to determine the property’s total cost.
The report further states that in 2023, NLe580,500 was paid by the MWPA to Cassels General Cleaning for cleaning services. Included in such an amount was NLe193,500 for cleaning of the Miatta Conference Centre. It should however be noted that the Miatta Conference Centre had been under rehabilitation since 2021 and has not yet been handed over to the Ministry. The absence of adequate internal controls in the processing of payments has resulted in the loss of government much-needed funds.
The report recommended that the Acting Principal Account should recover the NLe193,500 from Cassels General Cleaning and pay to the Consolidated Fund, and evidence of payment submitted to the ASSL.
