FREETOWN, SIERRA LEONE – 30 April 2026 –Audit Service Sierra Leone (ASSL) has publicly named over 40 public entities that have failed to submit their annual financial statements for the 2025 financial year, in violation of the Public Financial Management Act 2016 and the Audit Service Act 2014.
In a public notice issued today, the Audit Service stated that the defaulting entities have not complied with Section 86(1) of the PFM Act 2016, which requires vote controllers to submit financial statements within three months after the close of the financial year.
Among the entities listed are the National Telecommunications Authority, Sierra Leone Roads Authority, National Minerals Agency, Sierra Leone Broadcasting Corporation, Central Intelligence and Security Agency, National Public Procurement Authority, and the Sierra Leone Student Loan Scheme, among several others.
“The failure of these public entities in complying with statutory reporting requirements does not only derail the annual audit process, but also undermines transparency, accountability, and effective public financial management,” the notice stated.
The Auditor-General further warned that the non-compliance raises “serious concerns regarding the accountability for significant public funds received through government budgetary allocations and internally generated revenues.”
The defaulting entities have been called upon to urgently submit their outstanding financial statements to Audit Service Sierra Leone without further delay.
