Revenue collection for the Immigration Department in the eastern region according to Auditors from Audit Service Sierra Leone “is very poor.” Interviews with key staff disclosed that they did not collect any revenue for the 2019 period under review.
They disclosed that all taxes/revenue from non-citizens within the region were collected in Freetown. “The lack of imprest for the running of the Immigration Department-Eastern Region may hinder the smooth operation of the office” the Auditors said.
The lack of an official vehicle in the region they said prevented the Director of Immigration –Eastern Region and the other staff to attend official matters outside Kenema which may also lead to delays in doing spot checks to certain areas within the region. “The office did not receive stationery and fuel for the period under review.”
On expenditure management, the Auditors stated that an amount of Le16 million was paid as rent for an apartment at the Kenema City Plaza Hangha Road-Kenema, to be used as an office for the Immigration staff in Kenema, no supporting documents were provided for audit inspection (request, pro-forma invoice, contract and receipt) for the amount paid. This they say was contrary to Section 100 (1) of the PFM Regulations, 2018.
The Auditor General recommended that the Director- Eastern Region must ensure that those documents are provided or the said amount is paid back in to the Consolidated Fund. However, there was no official response or evidence of implementation of the recommendations. “The issues are therefore unresolved.”
Contrary to Section 36(1a) of the Audit Service Act, 2014, accountable documents for Kailahun and Kono districts were not made available for audit review.