Audit Report Reveals Government Lost NLe244 Million to Irregularities

by Sierra Leone Monitor

Freetown, December 19, 2025 –

A damning new report from Sierra Leone’s Auditor General has uncovered over NLe 243.9 million in financial mismanagement during 2024, highlighting ongoing vulnerabilities in how public funds are handled across central government, donor projects, and local authorities.

The bulk of the irregularities stemmed from the Government Purpose Financial Statements (GPFS), which recorded NLe 159.3 million in losses – the highest single category. Ministries, Departments, and Agencies (MDAs) contributed NLe 44.8 million, while donor-funded initiatives and public enterprises added NLe 31.8 million. Local councils rounded out the figures with NLe 7.9 million.

Revenue handling emerged as the biggest problem area, with auditors flagging NLe 151.6 million in issues under GPFS alone. Weaknesses in collection processes, lack of proper oversight, and failure to adhere to financial rules were cited as key drivers, severely hampering the government’s capacity to deliver vital services like schools, hospitals, and roads.

The Auditor General expressed grave concern over these recurring revenue shortfalls, noting they erode public trust and limit resources for national priorities.

Payroll and salary administration also drew sharp criticism, with NLe 13.8 million lost through GPFS irregularities, plus further sums in MDAs and councils. Issues ranged from inadequate verification of staff to potential unauthorized disbursements, reviving worries about “ghost workers” and lax controls.

Another major red flag was the failure to remit statutory deductions, such as taxes and pensions, totaling more than NLe 38 million across institutions. This not only robs the treasury of needed income, but also jeopardizes employees’ long-term security.

Auditors further identified millions in problems related to contracts, asset tracking, store management, and general expenditures. Common violations included missing documentation for payments, flawed tender processes, and poor inventory controls, especially in MDAs and externally funded programs.

Despite years of similar warnings in prior audits, many agencies are still committing the same errors, pointing to ineffective penalties, poor internal checks, and slow implementation of reforms.

With Parliament set to review the findings soon, advocacy groups and watchdog organizations are demanding swift action, including prosecutions where warranted. They argue that tolerating such lapses undermines progress on poverty reduction and economic growth.

This latest disclosure of NLe 243.9 million in preventable waste serves as a sobering wake-up call, underscoring that entrenched governance shortcomings continue to exact a heavy toll on Sierra Leone’s development aspirations.

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