2024 Audit Report Flags Procurement Irregularities At NASSIT

The recently released 2024 audit report has shed light on various issues within the public sector, with the National Social Security and Insurance Trust (NASSIT) being a focal point for procurement irregularities. The findings have prompted concerns regarding adherence to established procurement guidelines, particularly concerning transparency and accountability in public spending.
According to the auditors’ observations, NASSIT faced significant shortcomings in its procurement procedures, specifically in the acquisition of spare parts for a vehicle registered as AHG 823. The report highlights that only one supplier was contracted for the procurement of critical components, such as a 2KD engine and clutch system, amounting to NLe120,000. This practice is a direct violation of the Public Procurement Act of 2016, which mandates that any procurement exceeding a certain financial threshold must follow the National Competitive Bidding (NCB) method. This approach aims to enhance transparency, competition, and value-for-money—all essential principles in public procurement.
In light of these findings, the auditors recommended that the Procurement Officer at NASSIT ensure that all procurement activities align with the requirements set forth in the Public Procurement Act and its accompanying regulations. Such adherence is vital for fostering trust in public institutions and ensuring that taxpayer funds are used effectively.
In response to the audit’s findings, NASSIT management claimed that quotations were obtained from two suppliers—Salman Motors and Cica Motors—and that necessary approvals were secured from the Managing Director prior to procurement. They argued that since SCPL, the supplier involved, is a private entity, the provisions of the National Public Procurement Authority (NPPA) Act should not apply.
However, the auditors rebutted this defense by reminding management that NASSIT holds a major share in SCPL, thereby imposing an obligation to comply with the Public Procurement Act of 2016. Consequently, the issue remains unresolved, raising serious questions about compliance and governance in the institution.
This controversy highlights a broader concern regarding procurement practices across the public sector in Sierra Leone. As stakeholders await further developments, it is clear that robust measures need to be implemented to uphold transparency and accountability in all public procurement processes. By ensuring compliance with national procurement laws, institutions like NASSIT can reinforce public trust and ensure that resources are utilized effectively for the benefit of all citizens.
With the 2024 audit report acting as a catalyst for change, the hope is that these findings will lead to a reevaluation of practices and policies within NASSIT and similar entities, ultimately contributing to a more transparent and accountable public sector.

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