23/08/2026
*PAC Concludes Public Hearings on Northern and North-Eastern Councils Over Auditor General’s Report 2024*
MAKENI, SIERRA LEONE — The Public Accounts Committee (PAC) of the Parliament of Sierra Leone on Friday, 21st August 2026, concluded its public hearings with councils in the Northern and North-Eastern regions on issues raised in the Auditor General’s Report of 2024.
The hearings, held at the Makeni City Council's Hall in Bombali District, provided an opportunity for local councils to respond to audit queries, presented supporting documents and explained measures being taken to strengthen accountability, revenue mobilisation and prudent financial management.
Speaking during the proceedings, the Acting Chairman of the Public Accounts Committee, Hon. PC Desmond M. Kargobai, emphasised that the audit process was not limited to inquiry into loss or misuse of public funds, but rather accountable fiscal management, utilisation and revenue mobilisation for purposes of development. He noted that it also assessed councils’ performance, particularly in the mobilisation of own-source revenue and compliance with public financial management's procedures.
He further reminded councils that funds received from government, development partners and other organisations must be properly accounted for, and supported with the relevant documentations. He encouraged councils to take previous PAC's recommendations seriously and improve on their own-source revenue mobilisation.
The Acting Chairman also urged council officials to ensure that all relevant financial and supporting documents were properly maintained and presented during audit to avoid queries being mounted against them.
The hearings commenced with the Makeni City Council, where discussions were focused mainly on own-source revenue mobilisation and road rehabilitation.
The Council acknowledged challenges relating to its revenue base but informed the Committee that it has introduced stronger mechanisms to improve revenue collection. The Chief Administrator of Makeni City Council, Daniel Kpukumu also explained that the period allocated for revenue collection was previously inadequate when compared with the time available to some other councils, given the new tax regime.
The Committee encouraged the council to continue to strengthen its revenue mobilisation strategies and ensure that its financial resources were effectively managed.
Falaba District Council appeared before the Committee to respond to several audit queries, including weak performance in own-source revenue mobilisation, payments without supporting documents, non-payment of NASSIT contributions, lack of evidence of community participation and awareness in the budgetary process, and non-compliance with contract terms.
The Committee expressed serious concerns over the council’s revenue collection performance and urged the administration to improve its revenue mobilisation efforts.
Due to outstanding concerns surrounding the audit findings, the Committee directed relevant current and former officials of Falaba District Council to appear at a later hearing in Port Loko District for additional clarifications.
Kono District Council received commendation from the Committee for its performance in revenue mobilisation, particularly after exceeding its revenue projection.
However, the council was required to respond to other audit issues, including the absence of adequate evidence of community participation and awareness in the budgetary process, as well as concerns regarding the effectiveness of internal audit and audit committees.
The Committee requested additional documents from the council for submission to the auditors for verification.
Commending the council’s overall performance, the Chairman observed that “Kono District, you are impressive, and it seems you are really performing.”
The Committee also reviewed the audit findings relating to Tonkolili District Council. Key concerns included poor own-source revenue mobilisation, inadequate evidence of community participation and awareness in the budgetary process, weaknesses in internal audit systems, and issues relating to assets verification.
The Committee requested the auditors to verify the council’s assets and report their findings accordingly. The council was also encouraged to improve its revenue mobilisation and strengthen its internal financial control systems.
For Bombali District Council, the audit queries centred on own-source revenue performance, non-payment of Pay-As-You-Earn (PAYE) taxes to the National Revenue Authority (NRA), and non-compliance with contractual terms.
In response to the PAYE query, the Chief Administrator submitted payment documents to the Committee. The Committee subsequently requested the auditors to verify the documents and report accordingly.
The Committee expressed satisfaction with the council’s engagements and willingness to provide the necessary documentations to address the outstanding issues raised.
Koinadugu District Council was also questioned on its revenue mobilisation performance, payments made without supporting documents, and the lack of evidence confirming community participation and awareness in the budgetary process.
On the issue of payments without supporting documents, the Chief Administrator presented documents for verification and assured the Committee that measures would be taken to prevent similar occurrences in the future.
The Committee encouraged the council to strengthen its documentations, accountability and community engagement mechanisms.
Karene District Council appeared before the Committee and provided clarifications on its outstanding audit queries.
Following the presentation and verification of the relevant information, the Committee cleared the outstanding issues raised against the council in the Auditor General’s Report for 2024.
The Committee also commended Karene District Council for its performance in revenue mobilisation, particularly for exceeding its projected revenue target.
Koidu New Sembehun City Council was the final council considered during the hearings. The council successfully addressed the outstanding issues raised in the Auditor General’s Report for 2024.
Following the Committee’s review and consideration of the explanations and supporting documents presented, the council was cleared of its outstanding audit queries.
The conclusion of the hearings marks another important step in the Public Accounts Committee’s ongoing efforts to strengthen accountability, transparency and responsible financial management within local councils across Sierra Leone.
The Committee reiterated that councils must improve their own-source revenue mobilisation, maintain proper financial records, comply with procurement and contractual requirements, strengthen internal audit systems and ensure meaningful community participation in the preparation and implementation of their budgets.
The hearings also demonstrated the importance of collaboration between the PAC, the Audit Service Sierra Leone and local councils in ensuring that audit recommendations are acted upon and that public resources are managed in the best interests of citizens.
*Parliamentary and Public Relations* *Department*
*Parliament of Sierra* *Leone*
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