Missing Revenue Transfers At Lands Ministry
The Ministry of Lands, Housing and Country Planning has come under scrutiny following audit findings that flagged irregularities in revenue handling and lease rent accountability, according to details contained in the 2024 audit review on page 100 of the Report.
The document states that revenue collected from transactions, including land sales, surveys and regularisation amounted to Le3,541,598 that was not deposited into the designated Transit Account at the Sierra Leone Commercial Bank. The audit further revealed that Le496,035 was not transferred from the Transit Account to the Treasury Single Account at the Bank of Sierra Leone, raising concerns about compliance with public financial management procedures.
Auditors also reported that there was no evidence of reconciliation between the Ministry and the National Revenue Authority (NRA) to address the discrepancies — a lapse that underscores weaknesses in institutional coordination.
The report recommended that the Principal Accountant liaise with the NRA Revenue Collector to ensure that the funds are transferred to the Consolidated Fund and that documentary proof of the transfers be submitted to the Audit Service Sierra Leone (ASSL). It further urged regular reconciliation of accounts to detect and correct errors in a timely manner.
In its official response cited in the document, Ministry management acknowledged the audit observations, but maintained that figures generated through the SmartKorp Land Management Information System reconciled with ministry vouchers and NRA records. Management also indicated that it does not exercise direct control over certain transfers and that supporting documents were available for inspection.
However, auditors concluded that during verification, no evidence was submitted confirming that the Le3,541,598 had been deposited, and confirmation of the transfer of Le496,035 remained outstanding — leaving both matters unresolved.
The same section of the report — p.100 — also raised concerns over revenue from state-leased land and building permits. It noted that land had been allocated to 108 private individuals and organisations, with annual lease rent obligations ranging between Le2,500 and Le500,000, yet some of these payments were not fully accounted for in reviewed records.
The findings highlight persistent accountability challenges in public revenue management and add to broader calls for strengthened oversight, improved reconciliation practices and enhanced transparency in the administration of state land resources.
