By: Fatou Dahaba
The National Assembly’s Finance and Public Accounts Committee (FPAC) has issued a strong call for sanctions against erring public officials, aggressive recovery of lost funds, and sweeping reforms in financial management after uncovering repeated and serious weaknesses in the handling of government money.
In a detailed report presented by Committee Chairperson Hon. Alagie S. Darboe, the FPAC examined the Auditor General’s reports for the years ending December 31, 2021, 2022, 2023, and 2024. The committee expressed deep concern over the recurrence of the same audit issues year after year, describing them as symptoms of deep-rooted internal control failures, weak compliance with financial regulations, and poor implementation of previous recommendations.
“Persistent audit findings point to unresolved internal control failures, weak compliance with financial rules and poor implementation of earlier recommendations,” the report stated. It warned that ongoing problems such as unreconciled balances, unsupported transactions, missing documents, omitted disclosures, and irregular payments are eroding the credibility of government accounts and undermining public confidence.
The FPAC has therefore urged the Ministry of Finance and Economic Affairs, the Accountant General’s Department, and all Ministries, Departments and Agencies (MDAs) to act immediately. Among its major recommendations is a call for administrative, disciplinary, or legal action against public officers found guilty of negligence, misconduct, or deliberate non-compliance that results in the loss of public funds.
The committee also demanded the immediate recovery of irregular payroll payments, unpaid revenues, royalties, fines, and outstanding loans owed by state-owned enterprises. It set a 60-day deadline for the recovery of significant unpaid revenues—including mining royalties, fisheries fines, land rents, scanning fees, and proceeds from asset sales—with proof to be submitted to the FPAC.
On financial reporting, the committee called for monthly bank reconciliations for all government accounts, full disclosure and regularisation of bank accounts, and the clearance of long-standing transit account balances. It stressed that all revenue-generating institutions must keep updated records, reconcile collections with bank deposits, and actively pursue arrears. Tariffs, royalties, fines, and fees must only be applied with proper legal backing.
Procurement irregularities also came under sharp scrutiny. The FPAC directed public institutions to stop contract splitting, unjustified direct awards, unsupported payments, and the engagement of suppliers beyond their approved scope. Proper maintenance and availability of procurement records for audit were made mandatory.
In the area of payroll administration, the committee recommended stricter verification of employee records, including dates of birth, employment status, promotions, and allowance eligibility. It also called for a review of public servants who have remained on temporary or contract appointments for extended periods.
To strengthen long-term accountability, the FPAC proposed establishing a formal audit recommendation-tracking mechanism involving the Ministry of Finance, the Accountant General’s Department, the Directorate of Internal Audit, and the National Audit Office. Regular progress reports would be submitted to the committee. It further emphasized the need to empower internal audit units, improve records management, build staff capacity, and fast-track digital integration of public financial management systems.
The committee reminded all stakeholders that every dalasi collected, spent, or held on behalf of the public must be properly recorded, justified, and reported. It tasked the Accountant General’s Department with ensuring financial statements are accurate, complete, and consistent before audit, with all discrepancies between cashbooks, ledgers, bank statements, and trial balances investigated and corrected.
Government assets must be properly recorded, valued, and reported, while asset disposals require supporting valuation reports, receipts, contracts, and proof of deposit of proceeds into the correct accounts. No loans to state-owned enterprises should be approved without prior credit and fiscal risk assessments, and a robust repayment monitoring framework must be established.
The FPAC said its review was conducted under its constitutional mandate to promote transparency, fiscal discipline, and the prudent use of public resources. It has asked the National Assembly to sustain oversight through action-taken reports, follow-up hearings, and periodic updates from responsible institutions.
