Sierra Leone: When Audit Service Sierra Leone team compared the names of employees in the Ministry of Finance’s staff list with the names on monthly payrolls in 2019, they observed that 63 employees were seen in the payroll vouchers, who received salaries and other allowances (net pay) totaling Le4.7 billion (Le4,757,240,782) but these names were not on the staff list provided by the Ministry, according to the Auditors.
It was recommended that the Deputy Financial Secretary of Administration, in collaboration with the Human Resources Management Office, should explain circumstances for the additions and all the relevant documents validating the reasons should be submitted to the Audit Service for verification.
The Deputy Financial Secretary, Administration stated that the 26 staff who received salaries which amounted to Le2.4 billion (Le2,435,141,151) are Ministry of Planning and Economic Development (MoPED) staff. During the split from the Ministry of Finance, the names of these staff were inadvertently retained on the Ministry’s payroll.
A letter he added, has been written to the Accountant General’s Department for the transfer of these names to MoPED’s payroll, and was available for audit verification. The additional 8 staff are personnel of MoF paid monies amounting to Le1.4 billion (Le1,387,005,443.)
“The staff list will be updated accordingly, and will be made available for audit verification. Management will take action to ensure that the remaining twenty-nine (29) staff amounting to Le935,094,188 who might not be identified as staff of the Ministry are deleted from the payroll.”
From the management’s response on the issue raised the Auditors said that they were not provided with evidence to justify that the 26 names were staff of the MoPED and that there was no evidence that management took the necessary action to ensure that the names of the remaining 29 staff identified as ghost staff of the Ministry have been deleted from the payroll. These issues the Auditor General said are therefore unresolved.
However, an updated staff list was submitted to ascertain that the additional 8 staff were personnel of the Ministry of Finance.
As a result, the Auditor General concluded that the remaining 55 employees received salaries and other allowances (Net Pay) totaling Le3,678,352,905 under the Ministry of Finance, but not in the updated staff list of the Ministry.
By [email protected]