New audit data has identified payroll management as the largest source of financial irregularities in Sierra Leone, accounting for NLe 13.77 million in losses, largely linked to ghost workers and duplicate payments.
This was followed by payments made without supporting documents, totaling NLe 11.42 million, highlighting persistent weaknesses in record-keeping and financial controls across public institutions.
Irregularities in revenue management amounted to NLe 10.49 million, reflecting lapses in revenue collection, reporting, and reconciliation. Additional losses were recorded in statutory deductions (NLe 3.88 million), contract management (NLe 3.01 million), and asset management (NLe 2.22 million).
Although smaller in scale, these categories collectively point to systemic failures in public financial management. In total, the losses exceed NLe 44.8 million, alongside nearly US$1 million and €7,000, raising serious concerns about fiscal governance.
Financial analysts warn that without urgent reforms—particularly in payroll digitisation, procurement oversight, statutory compliance, and internal audit enforcement—such leakages will continue to undermine fiscal discipline and erode public trust in state institutions.
The findings reinforce long-standing calls for stronger accountability mechanisms, automated payroll systems, and tougher sanctions for financial misconduct within government ministries, departments, and agencies.
By Joseph Turay
