By: Aminata Sesay
The Public Accounts Committee (PAC) of Parliament has warned local councils in Sierra Leone’s North-Eastern Region that future government allocations will increasingly depend on their performance in generating own-source revenues.
This warning came as the PAC concluded its regional oversight hearings with seven councils in Makeni on Thursday, following audit findings from the 2023 Auditor General’s Report.
Chaired by the Deputy Speaker of Parliament, Hon. Ibrahim Tawa Conteh, the PAC emphasized the growing importance of local financial accountability and sustainability. “Councils must demonstrate fiscal responsibility and innovation in revenue generation. The era of dependence on central government grants without measurable output is coming to an end,” the Committee stated.
During the hearings, the PAC raised concerns about weak revenue systems, delayed disbursements, and lapses in audit compliance. At the Makeni City Council, the PAC directed that grants and internally generated funds be properly itemized starting in 2025 to allow for better tracking of allocations and expenditures.
Falaba District Council cited poverty and poor road networks as challenges to tax collection, but the PAC urged the council to adopt more realistic revenue forecasting and engage more with the community to strengthen fiscal resilience.
Bombali District Council was questioned over the unavailability of assets for audit inspection. The Committee accepted the explanation that the assets are now traceable but emphasized the need for consistent cooperation with auditors.
Tonkolili District Council stood down due to under-representation and was ordered to reappear before the Committee at a later date.
While acknowledging some progress in administrative management and audit compliance, the PAC stressed that financial prudence must remain a top priority. “Performance-based accountability is now central to the decentralization process,” Hon. Conteh asserted. “Councils that fail to improve their own-source revenue and transparency risk receiving reduced funding.”
The hearings, which are part of Parliament’s ongoing audit follow-ups nationwide, continue to highlight the critical role of local governance in Sierra Leone’s fiscal discipline and service delivery framework.

