Civil society organisations in Sierra Leone have called for urgent government action after accusing dozens of public institutions of breaching financial reporting laws.

In a statement issued on May 4, 2026, the Budget Advocacy Network (BAN) and the Non-State Actors on Public Financial Management (NSA-PFM) said 44 public entities failed to submit their 2025 financial statements as required under the Public Financial Management Act of 2016.

The groups described the situation as an “alarming failure” and a “blatant breach” of Section 86(1) of the law, which mandates that vote controllers submit annual financial statements to the Auditor-General within three months after the end of the financial year.

“This represents a serious breach of public trust and a direct attack on transparency and accountability in Sierra Leone’s Public Financial Management system,” the statement said, stressing that compliance with the law “is not optional” but a legal and moral obligation.

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According to the CSOs, the scale of non-compliance across key institutions, including those responsible for health, infrastructure and regulatory oversight, is “unacceptable and deeply troubling.” They warned that the failure undermines the national audit process, weakens parliamentary oversight and creates “dangerous blind spots” in the management of public funds.

The statement further raised concerns about potential financial mismanagement, weak internal controls and what it described as a growing “culture of impunity” within public institutions.

BAN and NSA-PFM called on the Ministry of Finance Sierra Leone and Parliament to take immediate action, including enforcing sanctions against defaulting entities.

“Continued inaction will only erode public confidence and weaken service delivery. Sierra Leone cannot afford a system where public institutions operate above the law,” the groups stated.

They also urged the Audit Service Sierra Leone to apply provisions of the Audit Service Amendment Act 2023, specifically Section 3(g)(i), which recommends withholding the salaries and allowances of officials who fail to submit required financial statements.

The list of non-compliant entities includes several high-profile institutions such as the Sierra Leone Roads Authority, National Public Procurement Authority, National Tourist Board, Sierra Leone Housing Corporation, National Investment Board and the Sierra Leone Road Safety Authority, among others.

The CSOs maintained that enforcing compliance is critical to restoring discipline in public financial management and safeguarding public resources.