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A damning investigative report has revealed widespread financial and procurement irregularities at the University of Sierra Leone (USL), prompting calls for a forensic audit. The report, presented to the court on January 30, 2025, and unanimously adopted for immediate implementation of its recommendations, details billions of Leones unaccounted for between 2021 and 2023.
The 2024 investigation, covering USL’s constituent institutions – Fourah Bay College (FBC), the Institute of Public Administration and Management (IPAM), and the College of Medicine and Allied Health Sciences (COMAHS) – uncovered significant lapses in financial management, procurement, human resources, and governance.
Key Findings of the Investigation:
Financial Mismanagement: USL failed to submit complete and audited financial statements for 2021-2023, a violation of the Universities Act (2021). A Le6.5 billion discrepancy was identified with no clear records explaining the missing funds. The SAGE 300 accounting system, intended to improve financial reporting, was poorly implemented due to inadequate staff training.
Procurement Breaches: USL violated National Public Procurement Authority (NPPA) regulations, including the unauthorized purchase of a $126,000 vehicle. The Business Centre, designed for auxiliary services, acted as both supplier and procurement facilitator, creating significant conflicts of interest.
Human Resource Failures: The university lacked formal job descriptions, structured performance appraisals, and standardized recruitment processes. Poor record management and unstructured leadership transitions further exacerbated institutional inefficiencies.
Governance Breakdown: Non-functional audit and procurement committees left financial transactions unchecked. Weak coordination between USL’s central administration and its campuses led to operational inefficiencies.
Research Grant Mismanagement: University officials failed to provide data on research grants worth millions of dollars, raising serious concerns about transparency and potential misuse of funds.
Key Recommendations of the Report:
Forensic Audit and Financial Accountability: The report urgently recommends a full, independent forensic audit of the missing Le6.5 billion and all research grants. USL is also required to submit overdue audited financial statements and improve the SAGE 300 system through reconfiguration and staff training.
Procurement Reform and Governance Overhaul: The report calls for a centralized procurement committee to enforce NPPA guidelines and eliminate conflicts of interest. It also recommends reconstituting functional audit and procurement committees and strengthening coordination between central administration and campuses.
Human Resource Revamp and Research Grant Oversight: The report advises merit-based recruitment and promotions, formalized staff training programs, and the re-establishment of a Research and Documentation Office to ensure compliance with financial regulations and proper use of research funds.
The investigative report exposes systemic failures in governance, financial accountability, and procurement at USL. The recommendations, if implemented, could restore transparency, enhance institutional oversight, and potentially reposition USL as a leading center of academic excellence. The pressure is now on university officials and the government to act swiftly to restore credibility and ensure accountability.
If this amount is unaccounted for from the USL, then I wonder the kind education they are passing onto our kids and brethren in society. It’s unfortunate. But salone na film, na so e dae lef buff. Only the students continue bearing all the injustices in the education they offer. Shame.