By Fatima Kpaka
Kenema, August 17, 2026: The Public Accounts Committee (PAC) of Parliament has engaged the Kenema District Council over funding shortfalls and revenue mobilization challenges highlighted in the 2024 Auditor‑General’s Report.
An auditor from Audit Service Sierra Leone, Mohamed Mustapha, informed the Committee that the Council had an approved budget of NLe29,154,739 but received only NLe20,453,093 from central government, leaving a shortfall of NLe8,701,646.
Deputy PAC Chairman PC MP Desmond Kangomai noted that such shortfalls were common among local councils and pressed the Council to explain how it bridges gaps when transfers fall below approved budgets.
Council officials responded that transfers are determined by the Ministry of Finance and beyond their direct control, though they continue to engage the ministry and Parliament for improved and timely disbursements.
Own‑Source Revenue Challenges
The Audit Service further reported that the Council projected NLe6,944,778 in own‑source revenue but generated only NLe4,932,999, a shortfall of NLe2,011,479 (28.97%).
This represented an improvement from the previous audit, which recorded a 46.27% shortfall, with only NLe1,200,340 collected against a projection of NLe2,233,971.
The PAC Secretariat reminded the Council of earlier recommendations to establish a comprehensive revenue database, recruit and train collectors, and set realistic projections based on reliable data.
New Revenue Mobilization Model
Council officials explained that improvements were achieved through intensified stakeholder engagement, particularly involving Paramount Chiefs and traditional authorities.
A framework developed with the Ministry of Finance and Ministry of Employment led to a revenue‑sharing agreement with chiefdoms, under which the District Council receives 60% and chiefdoms 40% of collections.
Officials said the arrangement has boosted cooperation, improved sensitization, and encouraged communities to link taxation with development. An Exco account was also established to ensure direct deposit of chiefdom‑level collections.
Committee Observations
The PAC welcomed the reduction in revenue shortfalls but urged the Council to sustain its new model, strengthen documentation, and maintain engagement with the Ministry of Finance.
Deputy Chairman Kangomai stressed that funding challenges are a government‑wide concern, adding: “Councils cannot be properly assessed on performance if they are not provided with the resources required to implement their approved programmes.”
Audit Service Sierra Leone advised the Council to formally document all shortfalls and copy the PAC on correspondence with the Ministry of Finance, enabling Parliament to track progress during future engagements.
Oversight Context
The engagement formed part of Parliament’s ongoing oversight of local councils and follow‑up on recommendations contained in previous audit reports, aimed at improving accountability and strengthening local governance.