By Makutu Manneh
The National Audit Office has flagged three major ministries for failing to submit budget performance reports, despite formal requests, raising concerns over transparency and oversight of public funds.
In its audit of government accounts for the fiscal year ending Dec. 31, 2024, the NAO said the Ministries of Basic and Secondary Education, Health, and Agriculture did not provide the mandatory documents in time for review.
Because of the missing reports, auditors wrote, they were unable to form an opinion on whether the ministries adhered to spending rules or achieved their budget objectives.
“This fundamentally undermines the purpose of the audit, leaving stakeholders with no assurance that funds were used for their intended purpose,” the report stated.
The NAO recommended that the government establish a formal mechanism, including explicit penalties, to ensure compliance in future audit cycles. Without complete reporting, the auditors warned, they cannot confirm that taxpayer funds were used effectively.
In its written response, government management said the performance reports for the Education and Agriculture ministries were attached in an appendix. Auditors countered that only the Health Ministry’s document had been received and reviewed, and that the remaining two were still outstanding at the close of the audit.
The same three ministries also failed to provide annual work plans, another required accountability tool, the audit found. Such plans outline departmental activities, timelines, responsible officials, and budget allocations for the fiscal year.
Without work plans, auditors said, they could not measure performance or determine whether ministries used public funds efficiently. The report recommended that ministries provide formal explanations for the failure to produce the documents, identify the root causes, and adopt a strict annual timeline for work plan preparation.
Management said the work plans for the Education and Health ministries were attached. Auditors confirmed receipt only from the Health Ministry; Agriculture’s plan remained outstanding at the finalization of the management letter.