PAC Concludes Five-Day Audit Follow-Up Engagements With Local Councils
Aminata Koroma The Public Accounts Committee (PAC) of the Parliament of Sierra Leone has concluded a five-day series of follow-up engagements with district and city councils across the provinces to assess progress in implementing recommendations contained in the Auditor-General’s Report for the Financial Year 2023.
The engagements, which ended on Saturday, 31st October 2026, focused on evaluating councils’ compliance with previous audit recommendations, identifying outstanding issues and ensuring appropriate measures are taken to strengthen financial management, transparency and accountability in the management of public funds.
During the hearings, the Committee examined several key audit concerns, including internally generated revenue falling below budgeted projections, the non-availability of title deeds and conveyance documents for council-owned properties, and the use of Request for Quotations (RFQ) instead of National Competitive Bidding (NCB) in contract awards.
On revenue mobilisation, the PAC urged councils to explore additional revenue sources, update their revenue databases, strengthen collection mechanisms and develop realistic budget projections. The Committee also highlighted the importance of public awareness and effective communication in encouraging citizens to meet their tax obligations.
Addressing concerns surrounding council-owned properties, the Committee emphasised the need for councils to secure and maintain title deeds, conveyances and other relevant ownership documents to ensure proper record-keeping and facilitate audit verification.
The PAC further called on councils to strictly adhere to public procurement laws and regulations, particularly in selecting appropriate procurement methods and complying with established procurement thresholds.
The Committee engaged key council officials, including Chief Administrators, Chief Finance Officers, Revenue Managers, Human Resources Officers and Information and Public Relations Officers, who were required to provide explanations and evidence of actions taken to address the audit findings.
As part of the follow-up exercise, the PAC also conducted on-site visits to selected project locations to verify implementation and establish the level of compliance with recommendations contained in the 2023 Audit Report.
The Committee requested documentary evidence of completed recommendations, alongside updates on outstanding issues, to determine the actual level of implementation by the respective councils.
The five-day exercise forms part of the PAC’s constitutional oversight responsibilities to ensure that its recommendations are implemented, public resources are properly managed and accountability is strengthened across local councils.
Through the engagements, the Committee continues to emphasise transparency, prudent financial management and strict adherence to established laws and regulations in the administration of public funds.