Freetown, 23rd December 2025- The 2024 Auditor-General’s Annual Report has revealed huge financial irregularities across Sierra Leone’s public sector institutions, with a combined impact exceeding NLe 250 million, alongside foreign currency losses totalling $935,717.33 and €7,230.96.
The findings, expose systemic lapses in expenditure control, payroll oversight, and revenue management across government ministries, donor-funded projects, and local councils.
The most severe breach was recorded under Revenue Management, where the Government of Sierra Leone’s central treasury, GPFS, accounted for a loss of NLe 151,635,045.89, dwarfing all other categories. Ministries and Departments (MDs) followed with NLe 10,498,770.00, while donor-funded projects and public enterprises (PEs) lost NLe 439,200.00, and local councils NLe 96,560.93. Additionally, MDs and donor projects incurred foreign currency losses of $198,814.00.
Salaries and Payroll Management emerged as another high-risk area, with MDs losing NLe 13,771,217.31, $57,850.00, and €7,230.96, while local councils reported NLe 605,556.00 in irregularities. No losses were recorded under this category for GPFS or donor-funded projects.
In the realm of Expenditure Management, MDs were again the worst offenders, with NLe 11,427,404.03 in irregular spending. Donor-funded projects added NLe 2,914,745.50, and local councils NLe 1,348,999.15, while GPFS reported no irregularities in this category.
Contract Management irregularities were most pronounced in MDs (NLe 3,018,467.00) and local councils (NLe 1,533,068.32), with donor-funded projects losing $679,053.33. GPFS reported no losses here.
Assets and Stores Management saw MDs lose NLe 2,227,810.00, donor-funded projects NLe 445,409.84, and local councils NLe 1,297,679.00. GPFS again recorded no irregularities.
The Non-payment of Statutory Deductions category revealed widespread non-compliance, with donor-funded projects and PEs accounting for NLe 28,027,030.41, GPFS NLe 7,665,956.00, MDs NLe 3,886,176.62, and local councils NLe 3,044,332.00.
The audit underscores the urgent need for institutional reforms, tighter financial controls, and accountability mechanisms across all tiers of public administration. With donor-funded projects also implicated, the findings may have implications for future aid disbursements and international confidence in Sierra Leone’s financial governance.
As the country grapples with inflationary pressures and revenue shortfalls, these irregularities represent not just fiscal leakage but a critical governance challenge. Civil society groups and oversight bodies are expected to demand swift remedial action, including prosecutions, recoveries, and structural safeguards to prevent recurrence.
