The 2024 Audit Report has raised serious financial management and compliance concerns against the Makeni City Council (MCC), revealing significant lapses in documentation, internal controls, and statutory obligations, including unsupported payments amounting to NLe 275,000.
The Audit Service Sierra Leone (ASSL), acting under its constitutional mandate in accordance with Section 88(2) of the Local Government Act 2022, conducted a comprehensive audit of the financial and compliance operations of all 22 local councils across the country. The objective was to determine whether the councils’ financial statements were free from material misstatements and whether their internal control systems complied with applicable laws, regulations, and best practices.
According to the report, the audit exercise adhered strictly to international best practices. ASSL stated that its findings and recommendations were discussed with the management of all 22 councils, including Makeni City Council, to ensure fairness, accuracy, and management input before finalisation. The audit also reaffirmed its priority focus areas, which include contract management, unsupported payments, revenue administration, asset and stores management, and payroll systems.
For the financial year under review, the audit disclosed that Makeni City Council, under the leadership of Mayor Abubakarr Lamtale Kamara at the time, received an actual total grant of NLe 7,454,578 in 2024. This figure exceeded the council’s initially budgeted grant allocation of NLe 6,526,328, raising questions about planning accuracy and grant management.
In terms of internally generated revenue, the report indicated that MCC generated NLe 3,013,193 during the period under review. This figure represented a 34.40 percent variance when compared to projections, signalling either overestimation during budgeting or inefficiencies in revenue collection mechanisms. The audit did not rule out weaknesses in enforcement, monitoring, or record-keeping as contributing factors.
One of the most critical findings of the audit relates to payments made without adequate supporting documentation. According to the report, Makeni City Council failed to properly account for payments totalling NLe 275,000. The audit noted that these payments lacked essential documents such as delivery notes, invoices, official receipts, back-to-office reports, and duly signed beneficiaries’ lists.
The absence of these documents, the audit warned, undermines transparency, accountability, and value-for-money principles, while exposing public funds to potential misuse or misappropriation. ASSL emphasised that without proper documentation, it becomes impossible to verify whether goods and services were actually delivered or whether payments were made for legitimate council activities.
The report further highlighted serious governance and institutional weaknesses within the council, particularly the non-functionality of council committees. The audit revealed that Makeni City Council was unable to provide minutes of committee meetings as evidence that these statutory bodies were operational during the period under review. This failure, according to the auditors, weakens oversight, decision-making, and internal accountability structures that are critical to effective local governance.
In addition to unsupported payments and governance gaps, the audit identified statutory non-compliance in tax obligations. Makeni City Council was found to have outstanding withholding taxes and Pay-As-You-Earn (PAYE) deductions amounting to NLe 39,807 that were not paid in 2024. The audit stressed that failure to remit these deductions contravenes national tax laws and exposes the council to penalties, interest, and reputational risk.
ASSL recommended that Makeni City Council immediately regularise all unsupported payments by providing the required documentation or refunding the amounts involved. It also urged the council to strengthen its internal control systems, ensure the functionality of council committees, and comply fully with tax remittance obligations going forward. The audit findings add to growing concerns about financial discipline and governance at the local council level, particularly at a time when councils are expected to play a critical role in decentralisation, service delivery, and grassroots development. How Makeni City Council responds to these findings may determine public confidence in its ability to manage public resources responsibly.
