As the brave bird returned from its U.P.A. leave, it continues turning the pages of the audit report on the public account of Sierra Leone for FY 2021.

Bra Parrot turned to page 252 and saw a caption titled “Inadequate control over the processing, recording and reporting of financial transactions”.

The brave bird noticed that payments totaling Le 740,838,501 was made during the financial year were without adequate supporting documents to justify the disbursed funds.

Furthermore, the brave bird saw that the commission made overtime payment/lunch of Le 80,538,500 to staff for extra hours work and, the basis for providing and calculating the lunch/overtime was not provided to the audit team for auditing which contradicts section 5.4-5.6 of the 2007 standing order B of the commission, no evidence of receipt of cash was submitted for review.

Bra Parrot also noticed that, the commission made another payment of Le31, 800,000 in respect of internship programme but, the commission did not provide the audit team with a policy governing the internship programme.

On page 253, Bra Parrot saw that fuel chit, fuel reconciliation and register, bike logbook and generator logbook for fuel procured and used for the period under review amounting to Le34, 614,000 were not provided to the audit team for inspection.

Bra Parrot also saw that another payment of Le 35,250,000 was made without minutes, attendance register and evidence showing recipients’ signatures for payments made.

The audit report further stated that supporting documents such as receipts, invoices, delivery notes, training report, etc. to justify disbursed funds were submitted and verified for payment totaling Le 566,045,500 leaving Le 174,793,001 for which supporting documents were not made available.