By Alusine Fullah

The mandate as the Supreme audit institution of Sierra Leone is to audit all government institutions and any other entities that receive money for and on behalf of the people of Sierra Leone as enshrined in Section 119 of 1991 constitution of Sierra Leone, the Audit Service Act of 2014, and the Public Financial Management Act of 2016.

Meanwhile, by law, it should ensure that public funds are used efficiently and effectively. They (auditors) should be committed to promoting accountability and transparency in the public sector by conducting independent audits of government ministries, departments, and agencies. In line with the foregoing, for the past years, audit reports have published gross financial mismanagement across public sectors. The recent audit report has shown excessive financial mismanagement in the Ministry Fisheries and Marine Resources. The report states:

“Excess Daily Subsistence Allowance (DSA) Paid to Two staff were nominated to participate in the 27th Conference of Parties (COP27) of the United Nations Framework Convention on Climate Change (UNFCC) in Sharm El Sheikh, Egypt from 6th to 18th November 2022. The Ministry of Finance paid DSAs totalling SLE103, 059 to the two staff in respect of overseas travel. The DSA recomputed by the auditors using the UN International Civil Service Commission DSA rate amounted to SLE60, 664.28. This, therefore, resulted in an excess payment of SLE42, 394.73.”

Apart from that, the auditors also observed that assets procured, totalling SLE153, 300, were neither recorded in the fixed assets register, nor were they available for physical inspection. In nexus to the financial mismanagement, Audit Service Sierra Leone has recommended to the ministry that the Senior Stores and Inventory Control Management Officer should record these assets in the fixed assets register, and also make them available for physical inspection. Otherwise, the value of these assets should be paid into the Consolidated Fund.

Assets not Available for Physical Inspection it observed that assets procured, totalling SLE153, 300, was neither recorded in the fixed assets register, nor was they available for physical inspection.