By Abubakarr Tarawally
In a bid to strengthen financial accountability at the local level, Budget Advocacy Network (BAN), in collaboration with Social Enterprise Development (SEND) Sierra Leone, has completed an audit assessment of transparency and accountability mechanisms across 13 local councils in Sierra Leone.
The audit, supported by Irish Aid, highlights weak financial oversight, inefficiencies, corruption, and mismanagement of public funds, in line with the 2022 Local Government Act, which mandates financial auditing and oversight for improved service delivery and community development.
Speaking at a press conference held at SEND Sierra Leone’s office on Spur Road, Freetown, Abdulraman Morlson Sesay, Senior Program Officer at BAN, emphasized that the audit findings provide a platform for discussing governance challenges, lessons learned, and potential solutions.
The assessment identified significant gaps in financial oversight and governance within local councils, including the failure to establish audit committees as required by law.
According to Sesay, the 2022 Local Government Act mandates local councils to form audit committees, composed of councilors, to oversee financial management.
However, he said several councils have failed to comply, leaving public resources vulnerable to mismanagement. He stressed the need for the Ministry of Local Government and Community Affairs to enforce the immediate establishment of these committees to strengthen financial governance and transparency.
He also pointed out inconsistencies between the 2016 Public Financial Management (PFM) Act and the 2022 Local Government Act, which have created confusion over audit committee responsibilities.
To address those challenges, Sesay recommended that local councils publicly display audit reports immediately after submission and provide copies to council audit committee members for proper scrutiny.
Brima Mansaray, Head of Governance and Gender Programs at SEND Sierra Leone, linked the audit findings to the government’s “Big Five” priorities, which focus on budget monitoring, financial accountability, and public sector reforms.
He warned that the failure of local councils to establish functional audit committees, enforce legal provisions, and provide citizens with timely financial information undermines the credibility of the government’s governance agenda.
Mansaray also criticized the weak role of the media and civil society organizations (CSOs) in audit accountability, stressing that their limited involvement reduces public oversight effectiveness.
He called for greater media and CSO engagement in tracking budgets, monitoring audit processes, and educating communities about financial governance.
Mariama Jalloh, District Program Manager at SEND Sierra Leone, highlighted the role of civil society organizations in promoting transparency, accountability, and citizen participation in governance.
She revealed that the research and advocacy work was supported by Transparency International, Christian Aid, ActionAid, Talking Drum Studio, Network Movement for Justice and Development (NMJD), Campaign for Good Governance, and the Western Area Budget Education and Advocacy Network.
Jalloh stressed that effective governance requires councilors to understand their roles and responsibilities, ensuring that public funds are properly allocated and utilized.
She reaffirmed that the coalition remains committed to monitoring the budget process from formulation to implementation, ensuring that resources benefit local communities.
