The 2024 Auditor General’s Report on the Sierra Leone Immigration Department (SLID) has highlighted significant weaknesses in revenue reporting and financial reconciliation, particularly relating to electronic visa (e-visa) collections and passport application payments.
According to the audit, a total of NLe9.7 million was transferred to the Consolidated Fund as revenue from e-visas. However, auditors noted that key supporting documents, including detailed monthly schedules, escrow bank statements, and cashbooks, were not provided for verification. This made it difficult to confirm the accuracy of the reported revenue.
Data from Securiport indicated that 4,868 e-visas were issued during the year, but the absence of proper reconciliation between Securiport and the Immigration Department raised concerns about transparency and accountability in the reporting process.
Although SLID management stated that some records are available and that reconciliation is ongoing, auditors maintained that critical documentation was still missing. As a result, the issue remains unresolved.
In a separate finding, auditors revealed that NLe864,994 collected through the Smart Korpor mobile application for passport application forms could not be traced to the Immigration Department’s main bank account at the Bank of Sierra Leone.
Auditors recommended an immediate investigation into the missing funds and called for stronger reconciliation processes to ensure all revenues are properly accounted for and transferred to the Consolidated Fund.
Management responded that efforts are underway in collaboration with the National Revenue Authority (NRA) to access backend data and complete the reconciliation. However, auditors noted that there is no evidence yet that these measures have been fully implemented.
The findings raise serious concerns about financial oversight within the Immigration Department and underscore the need for urgent reforms to improve transparency and accountability in revenue management.
