A recent audit of Sierra Leone’s government payroll system has uncovered significant irregularities, revealing millions of leones in potential financial losses.
The findings, presented by the Audit Service Sierra Leone (ASSL), highlight systemic issues that need urgent attention to prevent further misuse of public funds.The audit report reveals several key areas of concern, including unsupported payroll amendments, improper payments to retired employees, and discrepancies in National Social Security and Insurance Trust (NASSIT) contributions.
The auditors noted that payroll changes—such as additions, deletions, and salary adjustments—were made without adequate documentation or verification, amounting to nearly NLe8 million.One of the major issues identified was the non-payment of NASSIT contributions for 148 government workers, totaling over NLe134 million.
Auditors also found mismatches in birth dates and NASSIT numbers for over 100 employees, complicating efforts to reconcile these records and raising compliance issues with the 2018 Public Financial Management Regulations (PFMR).
Another troubling discovery was the continued salary payments to employees who had exceeded the mandatory retirement age, costing the government NLe56.42 million. The auditors have called for a comprehensive review of employee records to halt such payments and to prevent similar errors in the future.
In addition to the retirement-age payments, the report flagged several instances of financial mismanagement, including NLe198,383.86 in allowances paid without Pay-As-You-Earn (PAYE) tax deductions.
This represents a loss of vital government revenue. Salary arrears totaling over NLe1 million were also disbursed without proper documentation or approval, signaling significant weaknesses in the government’s internal controls.
The audit also highlighted the case of 60 employees who were granted study leave without proper approval or bonding agreements, resulting in unauthorized payments of NLe2.18 million.
To further compound the issue, employees on study leave received annual leave allowances amounting to NLe697,984.91, in violation of the Civil Service Code.
The audit service has urged immediate corrective measures to address these issues, including the reconciliation of employee records, the establishment of proper approval and documentation processes for payroll amendments, and improved compliance with tax and financial regulations
