By Sahid Bangura
The Audit Service Sierra Leone, which upholds the statutory obligation of unearthing the dubious activities that are enshrined within the public sectors, has through its recent report implicated the Ministry of Defence of gross mismanagement and embezzlement of state funds.
As stated in the report, in respect of the Ministry’s approved budget, differences between the budgets and actual expenditures for 17 budget lines was observed, noting that as at the year 2022, the budgeted amount was SLE103,857,705.12, but the Ministry spent an amount of SLE223,078,137.98, which resulted to an excess spending of SLE119,220,432.86. According to the report, after recommendations were made to the Assistant Director of Budget in ensuring that justification for the budget overrun is submitted, and the preparation of a realistic budget, the Auditor commented that there was no response from the Management of the Ministry.
The report went forward to reveal that the Ministry withdrew an amount of SLE295,398.11 from the Imprest Account number 112007481 without payment vouchers and relevant supporting documents. In nexus to that, the Management of the Ministry responded that the requested documents were then available for audit inspection, however, the Auditor commented that neither were the required documents submitted, nor was there any evidence to prove that the said amount was refunded into the Consolidated Fund, hence, the issues remain unresolved.
It was also revealed that even as it is stated in the RSLAF Policy 21 that students who are on study courses longer than one-year should present annual progress report, otherwise it will result to removal from the study leave scheme, and students liable to refund expenditures or costs, 27 personnel of the Ministry who are on study leave scheme received allowances totalling SLE953,829.55, without annual progress report, course completion certificates and debriefing forms. The service continued that they were informed by the Assistant Chief of Defence Staff, Training and Doctrine that the concern personnel had been asked to submit the relevant documents. However, according to the report, evidence regarding the claim and supporting documents were not submitted for audit inspection.
In response to the allowances for overseas training, the management of the Ministry responded that the Directorate of Defence Training, Education and Doctrine had compiled progress reports and end-of-course certificates for personnel in the marked close list forwarded by Director of Organization Management and Audit, with the necessary remarks, and added that the remaining documents would be submitted immediately upon receipt from the personnel. The management concluded: “In view thereof, I am directed to please submit the course certificates and progress reports for your necessary action as requested.”
The Director General, in relation to the Ministry’s response commented that supporting documents were received and verified for an amount totalling SLE658,852.26 for 17 personnel, leaving a balance of SLE294,977.29 in respect of nine personnel, for which the relevant documents were not submitted, noting that the issue was partially resolved.
Contrary to section 124(1&6) of the Public Financial Management Regulations, the service reported that a standing imprest totalling SLE255,377 and special imprest totalling SLE366,501 were not retired; adding that there was no evidence to prove that those monies were repaid into the Consolidated Fund. However, the management of the Ministry responded that the documents were then available for audit inspection.
Following the verification exercise of the audit team, the Director of the Audit Service, in his comment, revealed: “Of the SLE255,377 expended from standing imprest, retirement details in respect of SLE189,877 representing 74% of the queried amount, were submitted and verified leaving a balance of SLE65,500. The issue is substantially resolved.” He continued that of the SLE366,501 expended from special imprest, retirement details were submitted for payment of SLE32,821 of the queried amount, leaving a balance of SLE333,680, which left the issue substantially resolved.
In the report, it was also disclosed that the Ministry paid an amount of SLE71,271.90 to Fantomas Service for the supply of Ramandan logistics. In spite of repeated request for the submission of the distribution list, according to the report, the Ministry failed to submit the required list. However, a response from the Ministry’s management noted: “I do hereby submit the attached distribution list of Ramandan logistics at JLU by Fantomas Service.” The Auditor General of the service commented that the required list was signed and submitted to the service, but the receipts of the signed distribution list by recipients were not submitted for verification, which according to the report, left the issue unresolved.”
According to the Audit Service, after repeated requests, the Ministry failed to submit bank statements and Cashbooks for seven bank accounts, which violates Section 91(1a) of the PFMA of 2016, and by extension, Section 119(2) of the 1991 Constitution of Sierra Leone. In response to that, the Management of the Ministry responded: “The responsible officers are working on it, in a bid to provide the relevant information.” However, the Auditor General commented the Ministry failed to submit the bank statements and Cashbooks for the six bank accounts; hence, the issue remains unresolved.
