The Audit Service of Sierra Leone (ASSL) has raised serious concerns over missing vehicles, motorbikes and unverified fixed assets worth more than NLe1 million at the Ministry of Health, according to its 2024 audit report.

The report states that assets valued at NLe1,224,000, which were procured in 2024 for the Hospital Inspection Programme and the Directorate of Financial Resources, were neither made available for audit verification nor recorded in the Ministry’s fixed assets register.

The auditors warned that the failure to properly account for these assets exposes government property to possible loss or theft, with a direct risk of loss of public funds.

According to the ASSL, a total of 37 vehicles and 32 motorbikes listed in the Ministry’s assets register were not presented for physical verification during the audit. In addition, ownership documents and life cards for these vehicles were not submitted for audit inspection, making it difficult to confirm their existence and legal status.

Related News

The audit further revealed that 194 vehicles recorded in the Ministry’s assets register were unroadworthy. The Ministry did not have any immediate plan to repair or dispose of these vehicles, some of which were reportedly abandoned in private garages. The auditors noted that this situation is particularly concerning, given that the Ministry also faces a shortage of serviceable vehicles for its operations.

The report also highlighted that seven vehicles valued at US$199,492.34, donated to the Ministry in 2024 by the World Health Organisation (WHO) and allocated to staff, were unregistered and unlicensed at the time of the audit.

In response, the Ministry of Health acknowledged the issues raised in the audit. Management explained that some of the vehicles listed as unavailable were actually deployed in the field at the time of verification, due to emergency surveillance activities during the Monkey Pox outbreak. The Ministry stated that it had agreed to present the vehicles to the Audit Service of Sierra Leone for verification.

The Ministry also disclosed that a memorandum had been prepared and sent to the Senior Permanent Secretary at the Ministry of Works and Public Assets, with copies to the Assets Commission and the Ministry of Transport and Aviation, seeking approval on the way forward.

However, in its auditor’s comment, the ASSL noted that the response did not adequately address the concerns. The auditors reported that out of the total unverified assets valued at NLe1,224,000, assets worth NLe1,151,000 were still not made available for physical verification. The Ministry’s assets register, the report said, had also not been updated to reflect all assets owned and controlled by the Ministry.

The ASSL further stated that only 20 of the 37 vehicles were eventually presented for verification, leaving 17 vehicles still unaccounted for, while all 32 motorbikes remained unavailable for audit inspection. The audit also confirmed that no action had been taken to address the issue of unroadworthy vehicles within the Ministry.

As a result, the Audit Service concluded that the issues relating to missing vehicles, motorbikes and unverified assets at the Ministry of Health remain unresolved. The auditors reiterated their recommendation that the Director of Support Services and the Senior Permanent Secretary ensure all assets are made available for physical verification and that the fixed assets register is fully updated to safeguard government property.