The audit report 2024 has exposed serious financial non-compliance and operational failures at Sierra Leone’s National Emergency Medical Services (NEMS), raising concerns about the agency’s ability to deliver reliable emergency care nationwide.
Auditors found that NEMS failed to remit statutory deductions amounting to NLe4.17 million in 2024, covering PAYE, withholding tax, and NASSIT contributions. The lapse, the report warned, deprived the state of much-needed revenue and may adversely affect staff pension entitlements. Although NEMS management claimed the payments had been made, auditors reported that no supporting documentation was produced, leaving the matter unresolved.
The audit also revealed deep operational weaknesses within the emergency response system. At least 40 ambulances were grounded for prolonged periods at the Hastings Airfield workshop without repair, while 24 ambulances were involved in road accidents during the year under review. Auditors attributed the accidents to inadequate driver training and poor vehicle maintenance practices.
Further findings showed that 85 ambulances were operating without oxygen cylinders, fuel supply delays routinely rendered vehicles inactive, and one ambulance was reported stolen without any police report submitted for audit verification. These failures were compounded by the resignation of 100 staff members in 2024, significantly eroding NEMS’ capacity to respond to emergencies, particularly in rural and hard-to-reach communities.
The audit called for immediate corrective action, including strict compliance with statutory financial obligations, comprehensive fleet management reforms, improved staff training, and stronger oversight to restore operational effectiveness and safeguard public health.



