By Fatima Kpaka
Freetown, January 15, 2025—Following its third sitting on queries raised by the Auditor General regarding the accounts of Sierra Leone for the financial year 2023, the Public Accounts Committee (PAC), under the leadership of Hon. Ibrahim Tawa Conteh, has unanimously passed a resolution aimed at ensuring the efficient and effective handling of imprest accounts. The PAC has also directed the retrieval of funds to be paid into the consolidated revenue funds by the Accountant General, who manages cash on behalf of the Government of Sierra Leone.
During extensive deliberations on transactions involving special and standing imprest accounts without supporting documents, the PAC resolved that the Accountant General should not honor payments for imprest and donor-funded accounts if they fall below the threshold of accountable documents required by the public financial management regulations. The Internal Auditors must also certify these payments before being processed by the Accountant General to ensure transparent and accountable financial governance.
Regarding the query on the payment of allowances without the deduction of PAYE (Pay As You Earn) taxes, the PAC has instructed the Auditors to present the schedule for onward forwarding to the Accountant General. The necessary deductions amounting to over Le 260 million (Old Leone) should be made and paid into the consolidated revenue funds.