Sierra Leone’s Public Accounts Committee (PAC) on Monday questioned the Kenema City and District Councils over financial management, revenue collection and audit issues identified in the 2024 Auditor General’s Report.
The parliamentary committee held separate engagements with the two councils at the Kenema District Council Hall as part of its ongoing review of audit findings involving local authorities.
During its session with the Kenema City Council, the PAC examined the council’s receipt of central government grants and its efforts to generate revenue from local sources.
The committee also sought evidence of public participation in the council’s budget process and assessed the effectiveness of its internal audit structures and audit committee.
Members further questioned the council’s compliance with contractual obligations, the performance of its Internal Auditor and unresolved issues contained in the audit report.
The committee also requested clarification on the council’s data management system. Auditors from the Audit Service said some audit matters had been consolidated to streamline their presentation.
The PAC recommended that supporting schedules be included with future submissions to make it easier for the committee to review specific audit issues.
On queries relating to building construction, the committee recommended that the Auditor General’s Office physically verify the projects.
The PAC then turned its attention to the Kenema District Council, reviewing concerns similar to those raised during the engagement with the city council.
These included the audit opinion on local councils’ financial statements, delays in the release of central government grants, efforts to increase own-source revenue and insufficient evidence of community involvement in the budget process.
The committee called for budgetary allocations to local councils to be transferred on time, noting that delays in the release of funds have repeatedly featured in audit findings involving local councils.
Despite the concerns raised, the PAC said it was satisfied with the performance of the Kenema District Council. The committee noted that several audit queries previously raised against the council had been addressed and resolved.
The engagements form part of the PAC’s broader parliamentary oversight of local councils, with a focus on strengthening accountability, improving financial management and increasing domestic revenue mobilisation.










