BAN Flags Millions in Unpaid Taxes, Fees and Unaccounted Government Revenue
Sahid Bangura The Budget Advocacy Network (BAN) has launched a follow-up process to track 34 unresolved or partly resolved revenue issues identified in Parliament’s Public Accounts Committee (PAC) review of the 2023 Auditor-General’s Report, raising concerns over millions of leones in unpaid taxes, uncollected revenue and unaccounted public funds.
Speaking at a press briefing at BAN’s office in Hill Station, Freetown, on Tuesday, October 27, 2026, BAN Coordinator Abu Bakar Kamara said the initiative aims to ensure that public revenue owed to the government is collected and made available to support essential services, including education and healthcare.
Kamara said BAN reviewed the PAC’s findings, which covered 133 queries, including 43 that remained unresolved. Of those outstanding queries, he said, 34 involved revenue-related issues requiring further action by the relevant public institutions.
He identified five major areas of concern: taxes and payroll deductions withheld but not remitted to the National Revenue Authority (NRA); unpaid fees, rents and lease payments; revenue collected but not properly banked or reconciled; debts owed to public enterprises; and income missing from the national accounts.
Among the significant amounts highlighted were NLe 938.9 million in outstanding electricity bills owed to the Electricity Distribution and Supply Authority (EDSA), NLe 170.5 million in contract income reportedly not paid into the Consolidated Fund, NLe 161.9 million in unverified interest on National Social Security and Insurance Trust (NASSIT) debenture loans, and NLe 114.7 million in taxes owed to the government but omitted from the national accounts.
Other outstanding amounts included NLe 45.7 million in unpaid invoices issued by the National Communications Authority (NatCA) to telecommunications operators, NLe 32.3 million in tractor lease payments owed by 14 operators, NLe 31.3 million in student fees receivable by Ernest Bai Koroma University, and NLe 30.5 million in water bills owed to Guma Valley Water Company by 56 debtors.
Kamara also cited NLe 28.8 million in aviation revenue that should have been transferred to the Civil Aviation Authority and NLe 18.8 million in PAYE and withholding taxes reportedly not remitted by Guma Valley Water Company to the NRA.
He said the PAC had helped recover NLe 12 million during its hearings, but several significant revenue issues remained unresolved. BAN has written to the institutions concerned to request updates on the implementation of the committee’s recommendations and plans to continue monitoring their responses.
Among the cases BAN highlighted was the non-payment of rent by private operators managing government-owned hotels, including Bintumani Conference Centre, New Brookfields Hotel, Lungi Hotel and Hilltop Hotel. According to the findings presented, Hilltop Hotel alone owed US$600,000, while questions were also raised about lease approvals and the duration of some agreements.
The review also found that 14 private businesses that received 279 tractors and 130 power tillers under a Ministry of Agriculture leasing arrangement had not made the required payments, leaving NLe 32.3 million outstanding. BAN further reported that performance bonds intended to secure the payments could not be located.
Another issue involved 1,114 tonnes of rice donated by China for school feeding, which was reportedly sold to service providers. The findings cited outstanding payments, missing bags of rice and concerns about a waiver granted by the Ministry of Finance. The PAC referred the matter to the Anti-Corruption Commission for investigation.
In the telecommunications sector, BAN reported that NatCA had issued 209 invoices worth NLe 45.7 million to operators, but only two per cent of the amount had been collected. The findings also raised concerns about licences being issued to operators with outstanding payments.
Other cases involved discrepancies in land-sale revenue, unremitted staff taxes at Guma Valley Water Company, unverified interest payments on NASSIT debenture loans, and court fees collected above the rates prescribed in the Finance Act 2021. The review also identified differences between land-sale revenue reported in national accounts and amounts reflected in bank records.
Presenting the PAC’s recommendations and timelines, BAN Policy Officer Abu Bakar Tarawally said the committee had directed relevant institutions to improve revenue reconciliation, disclose outstanding taxes, recover unpaid fees and debts, and strengthen compliance with financial regulations.
The recommendations include requiring the Ministry of Finance and the NRA to account for taxes owed to the government in the national accounts, directing the Ministry of Tourism to follow up on unpaid hotel rents, and urging the Ministry of Lands to explain discrepancies in land-sale revenue and account for funds held by transit banks.
The PAC also called for the Ministry of Agriculture to establish payment arrangements with the 14 businesses owing tractor lease payments, while the Ministry of Basic Education was directed to facilitate an investigation into the donated rice sale. NatCA was asked to accelerate the collection of unpaid telecommunications invoices, and the Civil Aviation Authority and NRA were directed to resolve outstanding revenue transfers and tax obligations.
Other recommendations covered the recovery of NASSIT loan interest and principal, the settlement of outstanding debts to public enterprises, and improved reconciliation of court revenue between the Judiciary and the NRA.
BAN said it would continue engaging the institutions concerned and tracking progress on the PAC’s recommendations to promote accountability and ensure that public revenue due to the state is properly collected, recorded and used to support national development.