PAC Probes Three Local Councils

By Feima Sesay

The Public Accounts Committee (PAC) of the Parliament of Sierra Leone on Tuesday, 18th August 2026, continued its public hearings on the Auditor General’s Report for 2024, engaging the Bo, Pujehun and Moyamba District Councils at the Bo District Council Hall.

The hearings formed part of the Committee’s ongoing oversight of local councils, with officials required to respond to audit queries and provide documentary evidence to support their explanations.

During the engagement with the Bo District Council, the Committee examined issues relating to the council’s financial statements, own-source revenue mobilisation, delays in receiving budgetary grants from central government, non-payment of statutory deductions and inadequate evidence of community participation in the budget preparation process.

Chief Administrator of the Bo District Council, Madam Vivian S. Senesie, explained that the council faced challenges in mobilising revenue, particularly from major businesses and institutions operating within the district.

She cited Sierra Tropical and Southern Arena among institutions with government tax exemptions, noting that the council had engaged them to encourage compliance with their tax obligations.

Madam Senesie maintained that the non-compliance of major economic players had affected the council’s efforts to increase its internally generated revenue.

Following the explanations and documentary evidence presented, the PAC clarified and cleared the audit queries for which sufficient evidence had been provided.

The Acting Chairperson of the PAC, Hon. PC Desmond M. Kargobai, commended Chief Administrator Senesie for her leadership and efforts towards transforming the Bo District Council.

The Committee subsequently engaged the Pujehun District Council, which appeared before the PAC to respond to outstanding queries contained in the 2024 audit report.

Among the issues raised were the non-payment in full of budgeted grants from central government, challenges in own-source revenue mobilisation, inadequate evidence of community participation in the budget process, and weaknesses within the council’s Internal Audit Unit and Audit Committee.

Deputy Chairperson of the PAC, Hon. PC Desmond M. Kargobai, said the Committee’s responsibility was not simply to question councils but to ensure transparency and accountability in the management of public funds.

He warned that officials who failed to provide adequate documentary evidence to justify the use of public resources could be required to refund the money.

Chief Administrator of Pujehun District Council, Joseph G. T. Gondo, said the council had made efforts to improve revenue mobilisation despite geographical, logistical and human-resource constraints.

He identified riverine communities, poor road and network connectivity, the high cost of revenue collection and limited technical capacity as major obstacles to revenue generation.

Mr. Gondo said the council had introduced measures including stakeholder engagement, strengthening revenue collection points and working with relevant authorities to improve compliance.

He also highlighted challenges with property taxation and other revenue streams, adding that the council was exploring technology and other innovative approaches to improve revenue mobilisation.

On market revenue, he said designated collectors had been placed at revenue points, with regular monitoring of collections.

However, the Chief Administrator identified the absence of an Internal Auditor as a major challenge facing the council. He called for the provision of the necessary internal audit personnel to strengthen the council’s financial management.

In response, the PAC recommended that Internal Auditors attached to local councils be invited to Parliament to explain their roles, responsibilities and challenges, alongside Chief Administrators and representatives of the Local Government Service Commission.

The Committee stressed that effective internal auditing remains critical to preventing recurring audit queries and improving financial accountability.

The Moyamba District Council also appeared before the PAC to respond to queries contained in the 2024 Auditor General’s Report.

Key issues raised included inadequate evidence of community participation and awareness in the budgetary process, weaknesses in own-source revenue mobilisation, ineffectiveness of the Internal Audit Unit and Audit Committee, and non-compliance with contractual terms.

Chief Administrator Sorie G. Sillah explained that the current administration was newly transferred to the council but had already begun implementing measures to strengthen revenue mobilisation and improve overall performance.

He said the council had adopted strategies aimed at addressing and clearing the outstanding audit queries contained in the 2024 Auditor General’s Report.

The engagements underscored the PAC’s continued efforts to strengthen accountability, transparency and prudent management of public resources by local councils across Sierra Leone