BAN Boss Abubakarr Kamara
By Mohamed Lamin Banya
Civil society organizations in Sierra Leone have raised serious concerns over the failure of several public institutions to comply with financial reporting laws.
The Budget Advocacy Network (BAN) and other non-state actors working on public financial management have condemned what they describe as an “alarming failure” by 44 public entities to submit their 2025 financial statements.
According to the groups, this violates provisions of the Public Financial Management Act 2016, which requires all public institutions to submit annual financial reports to the Auditor-General within three months after the end of the financial year.
They warned that the non-compliance undermines transparency, weakens accountability, and disrupts the national audit process. The groups also expressed concern that the situation could point to possible financial mismanagement and poor internal controls within affected institutions.
Among the entities listed are key agencies in sectors such as health, infrastructure, and regulation, including the National Telecommunication Authority, Sierra Leone Roads Authority, and National Public Procurement Authority.
The CSOs have called on the Ministry of Finance and Parliament to take immediate action, including enforcing sanctions against institutions that failed to comply.
They also urged the Audit Service Sierra Leone to apply provisions of the Audit Service Amendment Act 2023, which allows for the withholding of salaries and allowances of officials who fail to submit required financial statements.
The groups warned that continued inaction could erode public trust and weaken service delivery across the country.
