PAC Raises Concern Over Kailahun Revenue

The Public Accounts Committee (PAC) of the Parliament of Sierra Leone has commenced public hearings into audit queries raised against Local Councils in the Auditor-General’s Report for the 2024 financial year.

The exercise began on Monday, 17 August 2026, with the Kailahun District Council appearing before the Committee at the Kenema District Council Hall.

The hearings form part of Parliament’s constitutional oversight responsibility to scrutinise the management and utilisation of public funds and other resources by Local Councils and ensure that public resources are used in accordance with established laws and regulations.

Speaking during the proceedings, Acting Chairman of the PAC, Hon. PC Desmond M. Kargobai, stressed the importance of transparency, accountability and sound financial management in the operations of Local Councils.

Hon. PC Kargobai clarified that the hearings were not intended to criticise or undermine councils, but rather to examine the issues highlighted by the Auditor-General, understand the challenges faced by councils and identify practical measures to strengthen financial management and local governance.

He noted that Local Councils receive grants and other forms of financial support from central government while also having the responsibility to mobilise own-source revenue to support development activities within their respective localities.

Against this backdrop, he urged councils to ensure that all funds received and collected were properly recorded, accounted for and utilised for their intended purposes.

The Acting Chairman further encouraged council officials to provide relevant supporting documents to clarify audit queries, particularly in instances where such evidence was not available to auditors at the time the audit was conducted.

During its engagement with the Kailahun District Council, the Committee raised concerns over the council’s low level of own-source revenue mobilisation during the period under review.

The PAC urged the council to strengthen its revenue-generation mechanisms and improve the documentation of revenue collected and expenditure incurred.

The Committee also requested the council to identify and demonstrate how its various sources of own-source revenue could be expanded to improve its financial position and enable it to provide better services and undertake development activities.

Among the major audit issues examined by the Committee were the non-receipt of some budgeted grants from central government, the council’s performance in own-source revenue mobilisation, outstanding statutory deductions owed to relevant authorities, and inadequate evidence of community participation and awareness in the budget preparation process.

The Committee also reviewed a number of other audit queries contained in the Auditor-General’s Report. While some of the issues were resolved during the proceedings following explanations and supporting documentation from the council, other matters remained outstanding and were referred for further clarification and follow-up.

The PAC subsequently requested the Audit Service to undertake follow-up work on the unresolved issues and verify documentary evidence submitted by the council.

The verification exercise, according to the Committee, is intended to establish whether the outstanding audit queries have been satisfactorily addressed and whether the council has taken the necessary corrective measures.

The hearings are expected to provide an opportunity for Local Councils to respond publicly to audit findings while also reinforcing Parliament’s efforts to promote accountability, responsible financial management and effective service delivery at the local government level.