According to the 2023 Audit Report, an examination of the Embassy’s management and control of disbursements revealed that a total of US$36,350 (broken down as US$11,350, US$9,600, and US$15,400) – equivalent to Le1,509,804,000 – was expended in 2021, 2022, and 2023 without adequate supporting documents. These missing documents included end-users’ requests, activity budgets, invoices, and receipts.
The report noted that this lack of documentation could cast doubt on the authenticity of these transactions, raising concerns about the potential misuse of funds and the risk of financial losses.
The Auditor-General recommended that the Finance Attaché ensure all relevant supporting documents related to the disbursed funds, as outlined in the appendix, are submitted to the Audit Service Sierra Leone (ASSL).
The Embassy stated that user requests, activity budgets, invoices, delivery notes, and receipts have since been made available for audit inspection. The Auditor-General confirmed the receipt and verification of supporting documents for payments totaling US$30,450, leaving a balance of US$5,850 still unverified. The report concluded that the issue is now substantially resolved.
