The Ministry of Health has taken over a construction project from the National COVID-19 Emergency Response Centre (NACOVERC). The contract, worth US$3,984,014.96 and NLe39,840,149.60, was awarded on March 5, 2021, to Wealth Taylor Real Estate Development Limited for facilities in Mathaska Village, Port Loko District.

An audit visit on April 8, 2024—35 months after the contract award—showed that construction was incomplete, as reported by the 2023 Auditor General. The Ministry of Finance had previously instructed the Ministry of Health to reassess the project and cancel the addendum in a letter dated July 13, 2023. They also recommended forming a Contract Management Committee to oversee the project.

However, the audit report indicated no evidence of reassessment, cancellation, or committee establishment. The auditors warned that construction delays could lead to increased costs due to inflation affecting materials and labor. They urged the Minister of Health and the Chief Medical Officer to provide evidence of implementing the recommendations or to take immediate corrective action.

Additionally, the auditors found that spending on diets and cleaning services exceeded the budget by NLe12,774,234. While the budget was NLe48,718,000, actual costs reached NLe61,487,233.84, with no evidence of authorization for the excess expenditure submitted to the Auditor General. This unauthorized spending could strain government resources.

Although ministry officials stated that a National Competitive Bidding process was approved by the National Public Procurement Authority, the auditors pointed out that the main concern was the lack of prior authorization from the Ministry of Finance. The necessary approval for the excess amount remains unverified, leaving the issue unresolved.