A recent report by Social Enterprise Development (SEND) Sierra Leone and the Budget Advocacy Network (BAN) has revealed critical gaps in audit accountability across 13 local councils in Sierra Leone. Despite legal frameworks designed to ensure fiscal transparency, weak implementation continues to hinder financial oversight, eroding public trust and undermining service delivery at the local level.
The report highlights the failure to establish audit committees in the councils of Kenema, Kailahun, Kono, Bonthe, Port Loko, Kambia, Karene, Tonkolili, Moyamba, Falaba, Bo, Bombali, and Pujehun, as mandated by the 2022 Local Government Act (LGA). These committees, composed of elected Councillors, are responsible for overseeing financial reporting and ensuring compliance with audit regulations. However, many councils have yet to form them, significantly weakening their ability to monitor expenditures and enforce accountability.
Compounding the issue is the prioritization of external audit committees established under the 2016 Public Financial Management (PFM) Act over the statutory committees required by the 2022 LGA. This shift has reduced the role of local council representatives in financial oversight. The report recommends that the 2022 LGA audit committees take precedence, with the PFM Act committees providing technical expertise rather than assuming primary oversight responsibilities.
In addition to these structural failures, transparency in audit reporting remains a significant challenge. Many councils fail to present audit reports during meetings, limiting scrutiny by elected representatives. Furthermore, despite legal requirements to publicly display audit reports on notice boards, this practice is rarely implemented. This lack of access prevents citizens, particularly marginalized groups, from holding local authorities accountable for financial decisions.
The report also points to weak oversight by media and civil society organizations (CSOs), as there is minimal follow-up on whether councils implement audit recommendations. Without consistent monitoring, financial mismanagement and misuse of public funds remain persistent issues, fostering a culture of impunity.
These accountability failures have far-reaching consequences, affecting democratic participation, governance, and the effective allocation of resources. Weak enforcement of financial regulations and procurement procedures has led to the mismanagement of funds, delayed project implementation, and declining confidence in local institutions.
SEND Sierra Leone and BAN stress that addressing these challenges is critical for strengthening local governance. The immediate formation of audit committees, adherence to legal audit presentation requirements, and improved public access to financial reports are necessary steps toward fiscal responsibility. Strengthening partnerships with independent watchdog organizations and CSOs is also essential to promoting greater transparency and ensuring that Sierra Leone’s local councils operate with integrity.
