By Alieu Amara Suwu
The Public Accounts Committee (PAC) has launched an urgent investigation into the disappearance of over NLe3.5 million in revenue collected by the Ministry of Lands, raising serious concerns about financial accountability in Sierra Leone’s public sector.
During a tense hearing on the 2024 Auditor General’s Report on Wednesday, PAC Chairman Hon. Ibrahim Tawa Conteh revealed glaring inconsistencies in land-related revenue records. A staggering Le3,541,598,000—earned from land sales, surveys, and regularisation—was never deposited into the designated transit account at the Sierra Leone Commercial Bank.
Further scrutiny exposed an additional Le496,035,000 that, while recorded in the transit account, was never transferred to the Treasury Single Account (TSA) at the Bank of Sierra Leone.
Ministry officials pointed to potential technical flaws in the electronic payment system, SmartKopa, which processes land revenues. They explained that funds collected via the platform are automatically receipted and routed through commercial banks before reaching the central bank.
However, auditors countered that while SmartKopa and National Revenue Authority (NRA) records aligned, bank statements showed significant shortfalls. “If the systems reconcile but the bank figures don’t, there’s a gap we must explain,” Hon. Conteh asserted.
The PAC also probed whether service fees deducted by payment intermediaries contributed to the deficit. Yet, members doubted such fees could account for 15% of total collections, calling the scale “unreasonable”.
72-Hour Verification Ordered
In a decisive move, the committee mandated a fresh audit within 72 hours, demanding a full reconciliation of SmartKopa, NRA, and bank records; detailed statements from the Accountant General; and proof of transfers to the Consolidated Fund.
“This is part of the cash losses flagged in the 2024 audit,” Hon. Conteh stressed. “We will trace these funds.”
The PAC vowed to deliver a conclusive report within three months, prioritising accuracy over haste. “No conclusions until all facts are verified,” the chairman assured, underscoring Parliament’s intensified scrutiny of revenue management.
As investigations continue, the case has reignited debates over governance and fiscal oversight in Sierra Leone.


















