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The 2023 Audit Report on Sierra Leone’s government payroll system has uncovered widespread irregularities, leading to significant financial losses totaling millions of leones.
The findings, presented by the Audit Service Sierra Leone (ASSL), highlight systemic weaknesses that auditors say demand urgent action to safeguard public funds.
Key concerns include unsupported payroll amendments, unpaid National Social Security and Insurance Trust (NASSIT) contributions, and payments to employees beyond retirement age. The report estimates that undocumented payroll changes—unverified additions, deletions, and salary adjustments—amounted to NLe3.93 million, NLe3.62 million, and NLe425,538.75, respectively.
Auditors discovered NLe134.9 million in unpaid NASSIT contributions for 148 government employees. Additionally, discrepancies in birth dates and incorrect NASSIT numbers for 108 employees have led to reconciliation issues, in violation of the 2018 Public Financial Management Regulations (PFMR). The auditors called on the Director of Payroll Administration to provide supporting documentation for all payroll changes to ensure transparency and accountability.
The government was found to have paid NLe56.42 million in salaries to employees who had surpassed the mandatory retirement age. Auditors urged an immediate review of employee records to halt such payments and prevent further financial losses.
The report also identified allowances totaling NLe198,383.86 that were paid without deductions for Pay-As-You-Earn (PAYE) taxes, depriving the government of crucial revenue. Salary arrears of NLe1 million were disbursed without proper documentation or approval, reflecting broader weaknesses in internal controls.
Sixty government employees were granted study leave without evidence of approval or bonding agreements, leading to salary payments of NLe2.18 million. Furthermore, annual leave allowances totaling NLe697,984.91 were paid to employees on study leave, contravening the Civil Service Code.
The auditors emphasized that addressing these irregularities is critical to reducing financial waste, improving compliance, and restoring public trust. They recommended an immediate review and reconciliation of employee records, as well as robust documentation and approval processes for payroll amendments and leave allowances.
