By Abdulai Fofanah
Freetown, 28th October, 2026 – The Budget Advocacy Network (BAN) has launched an official follow-up process regarding unresolved issues from the Parliament’s Public Accounts Committee (PAC) report on the 2023 Auditor-General’s Report. It highlights 34 unresolved or partly resolved revenue issues, including taxes withheld but not remitted to the NRA, uncollected fees and leases, and revenue collected but not traced to the Consolidated Fund.
Discussing the PAC report, Coordinator of Budget Advocacy Network, Abu Bakar Kamara, stated that the primary goal is to track recommendations from the Public Account Committee to ensure uncorrupted public revenue reaches essential services like schools and hospitals. He said that their role is to follow up on the recommendations on what the report says, and specifically on the issues that have to do with revenue. He was speaking during a press briefing held at BAN’s Office, Hill Station, 27th October, 2026.
Kamara said that there are 133 queries that they had reviewed by the PAC, and 43 unresolved queries. But out of those 43 unresolved queries, he said, there are 34 issues that have to do with revenue.
Discussing their review of the report, Kamara stated five major leaks:
First, he highlighted taxes and payroll deductions owed to the National Revenue Authority (NRA) – (PAYE, withholding tax, GST). He noted the following institutions that involved in this category: Guma Valley, the Airport Authority, the Civil Aviation Authority, NaCSA and the World Bank-funded Free Quality Education Project.
Second, he stated fees, rents, leases and sale proceeds which never collected. He said that there are nine issues on that with institutions such as hotels, tractors, beach businesses and airfield land, or sold donated rice and then did not collect what it was owed.
Third, he noted money collected but not banked, traced or reconciled. He said there are seven issues around that, such as court fees in Free Town and Waterloo, land-sale money held by transit banks, and revenue the NRA collects on behalf of agencies. The recurring cause, according to the brief, is that nobody reconciles the institution’s records with the NRA’s – and the NRA does not tell the institution what it has received.
Fourth, he highlighted money owed to public enterprises. He said there are five issues there. He sated that EDSA, EGTC, Guma Valley and NASSIT are owed very large sums for electricity, water and loans, often by other bodies.
Fifth, he stated income missing from the national account. “We have 114.7 million in tax and 170.5 million in contract income left out of those that are reported,” he said.
Discussing resources at stake, BAN’s Coordinator Kamara said that for EDSA, electricity bills have not paid (receivables) is NLe 938.9m; contract income not paid into the Consolidated Fund (incl. Zoodlabs) is NLe 170.5m; NASSIT: interest on debenture loans with no proof of payment 161.9m; tax owed to government but left out of the national account is NLe 114.7m; NatCA: invoices to telecom operators still unpaid is NLe 45.7m; Agriculture: tractor-lease payments owed by 14 operators is NLe 32.3m; EBK University: students fees receivable with missing records is NLe 31.3m; Guma Valley: water bills from 56 debtors not confirmed is NLe 30.5m; Civil Aviation: share of revenue not passed on by the NRA is NLe 28.8m, and Guma Valley: PAYE and withholding tax not paid to the NRA is NLe 18.8m.
He said that they had written to all the institutions concerned for them to provide an update in implementing the board recommendations, promising that they would continue to follow up to get an update from them.
He stated that the PAC in their hearings were able to recover 12 million. “But still, we have tax owed, but not in the national account, 114 point 7 million. Then we have unpaid contract income, three contracts, huge 170 point 5 million Leones. So, there are 10 stories worth following up,” he said.
Kamara highlighted the following ten stories worth following:
Hotels that stopped paying rent: Government owns Bintumani Conference Centre, New Brookfields Hotel, Lungi Hotel and Hilltop Hotel and leased them to private operators. For 10 years, Ministry of Tourism did not check if rent – about US$804,00 – was reaching the NRA. Hilltop alone still owes US$600,000. Three leases were never taken to Parliament for approval, and Hilltop was given a 25-year lease when the rule allows only 10 years.
409 tractors, no payments: In 2021, Ministry of Agriculture leased 279 tractors and 130 power tillers to 14 private businesses, payable twice a year. None of the 14 paid. NLe 32.3 million is owed. The performance bonds that should cover the debt cannot be found, yet the defaulting businesses kept receiving more machines.
Donated rice sold, money not collected: China donated 1,114 tonnes of rice worth US$1.4m for school feeding, but the Ministry sold it to its service providers instead. The main buyer accepted a NLe 6.98 million debt, 666 bags worth NLe 216,450 were taken by suppliers who never agreed to pay, 152 bags are missing, and Ministry of Finance granted a waiver only Parliament can grant. PAC has referred it to the Anti-Corruption Commission.
Telecom operators not paying their bills: National Communications Authority issued 209 invoices worth NLe 45.7 million to telecom companies. Over 90% of operators are operating without paying, and only 2% of the money has been collected. Licences were issued without payment.
The NRA keeps the Civil Aviation Authority’s share: By law, the Civil Aviation Authority is entitled to 80% of aviation revenue, but NRA controls the account and does not disclose what came in. NLe 28.8 million that should have gone to the Authority was withheld. Meanwhile, the Authority itself owes NRA PAYE and withholding tax, so PAC told them to net off what they owe each other.
Land sales that do not add up: Ministry of Lands reported NLe 33.1 million from land sales in the national accounts, but bank records show NLe 50.8 million collected — a gap of NLe 17.6 million. Another NLe 1.35 million collected by banks never reached the Treasury. There was no valuation report for land sold, so land may have been sold cheap, and the Ministry has no list of who owes lease rent.
Water company holding back staff taxes: Guma Valley deducted PAYE from its workers’ pay but did not pay NLe 17.2 million of it to the NRA, plus NLe 1.6 million in withholding tax. The reason given is that government institutions themselves owe Guma about NLe 24.8 million in unpaid water bills. Guma agreed to pay NLe 60,000 a month — at that rate, withholding tax alone would take almost three years to clear.
Pension fund money lent and not repaid: NASSIT lent NLe 140.9 million to related companies through debentures. There is no record of NLe 161.9 million in interest that should have been paid, or of the loans being repaid when due. Separately, Ministry of Transport has not paid NLe 1.2 million owed to NASSIT for the Bai Bureh ferry.
Court fees above the law: Courts charged people more than the fees set in the Finance Act 2021, and NLe 69,559 of court revenue could not be traced to the Treasury. The Judiciary says NRA staff collect the money; PAC says the Judiciary must still reconcile it.
Tax owed but hidden from the accounts: Auditors found NLe 114.7 million in taxes owed to Government that was left out of the arrears figure in the national accounts, so the country’s books understate what it is owed. Two cement importers, Rockcem and Maceem, are on a payment plan for unpaid import duties; PAC has verified NLe 23.2 million of earlier tax recoveries.
Presenting the report on what the PAC recommend and the timeline, Abu Bakar Tarawally, policy officer, BAN, said PAC gave clear directives which include:
Ministry of Finance and NRA: Disclose all tax owed to Government in the national accounts; enforce monthly reconciliations; collect the cement importers’ duties under the agreed payment plan. Ongoing-PAC expects periodic progress reports.
Ministry of Finance, NRA and Zoodlabs: Settle what remains of the bUS$1.44m annual cable fee and confirm Zoodlabs’ tax position. Ongoing.
Ministry of Tourism: Reconcile hotel leases with the NRA; follow up on the US$600,000 owed by Hilltop Hotel. PAC to follow up.
Ministry of Lands: Produce lease records and money owed by lessees; explain the NLe 17.5m gap on land sales; remit NLe1.35m held by transit banks. Due at the 2024 audit exercise.
Ministry of Agriculture: Agree payment plan with the 14 operators who owe NLe 32.3m. No date set.
Ministry of Basic Education: ACC to investigate donated rice sale within 30 days of tabling the report.
Civil Aviation Authority and NRA: NRA to release NLe 28.8m share immediately and net-off PAYE debts.
Guma Valley Water Company: Pay NLe 50,000 monthly on withholding tax; negotiate PAYE cross-debt; publish names of institutions not paying water bills. Monthly from agreement.
Airports Authority: Keep to the Payment plan for NLe 2.2m PAYE; airfield occupation to be investigated at the 2024 review. Payment plan 2024 review.
NatCA: Speed up collection of NLe 45.7m in unpaid telecom invoices (only 2%collected). Immediate action required.
NASSIT: Chase debenture interest and principal; agree a payment plan with Ministry of Transport for the ferry (NLe1.2). No date set.
Judiciary and NRA: Reconcile court revenue and stop charging fees above Finance Act 2021. Next audit.
