By- Aruna Rashed Toma Bangura
The Audit report for 2021 has reported that transactions totaling Le8, 950,729,050.24 were not supported by relevant documentary evidence including payment vouchers, receipts, delivery notes and expenditure returns.
The report states that original records and documentation for the intended purpose for which the expenditure was recorded was not ascertained in the report General-Purpose Financial Statements, adding that the audit team reviewed withdrawals from the imprest and project accounts and transfers made to other institutions by Ministries to know whether they were expended for the intended purposes in accordance with the Public Financial Management Act of 2016.