By Richmond B. Tholley
The Audit Service Sierra Leone (ASSL) has released a scathing report on the financial management of the Makeni City Council (MCC), highlighting significant lapses in documentation, internal controls, and statutory obligations.
According to the 2024 Audit Report, the ASSL conducted a comprehensive audit of MCC’s financial and compliance operations to determine whether the council’s financial statements were free from material misstatements and whether its internal control systems complied with applicable laws, regulations, and best practices.
The audit revealed that MCC, led by Mayor Abubakarr Lamtale Kamara, received an actual total grant of NLe 7,454,578 in 2024, exceeding its initially budgeted grant allocation of NLe 6,526,328. This discrepancy raises questions about the accuracy of planning and grant management.
In terms of internally generated revenue, the report indicated that MCC generated NLe 3,013,193 during the period under review, representing a 34.40% variance from projections. The ASSL cited weaknesses in enforcement, monitoring, and record-keeping as contributing factors to this shortfall.
Key findings include:
– NLe 275,000 in payments lacking supporting documents, including delivery notes, invoices, and official receipts
– Non-functional council committees are weakening oversight and internal accountability structures.
– Unremitted taxes and PAYE deductions of NLe 39,807, contravening national tax laws and exposing the council to penalties and interest
The ASSL recommends that MCC immediately regularise all unsupported payments by providing the required documentation or refunding the amounts involved. It also urges the council to strengthen its internal control systems, ensure the functionality of council committees, and comply fully with tax remittance obligations going forward.
The audit findings raise concerns about financial discipline and governance at the local council level, particularly at a time when councils are expected to play a critical role in decentralisation, service delivery, and grassroots development.
