Management Control Procedures and Environment of Local Councils, Sierra Leone (Case: Bo and Kenema Districts Councils)

The study assessed management control procedures and environment of Local Councils in Sierra Leone with reference to Bo Kenema Districts Councils. secondary objectives the were, to: 1) assess on councils effectiveness; 2) reducing fraudulent activities; 3) promoting performance; 4) identify weaknesses procedures; 5) achieving monitoring supervision at councils. approach adopted for was a cross-sectional descriptive design, data were presented by use qualitative quantitative methods. target population is twenty-eight (28) core staff members, out which 26 members selected from both that adhered A simple random sampling selection used select pre-tested validated questionnaire reliability test (0.765) 18th-24th December, 2021. Data collected analysed using SPSS excel. Majority affirmed promote councils’ operational effectiveness, controls reduce erroneous activities, internal weaknesses/leakages While majority strongly opposed do not compromise standards set Service Commission. four-point Likert scale utilised, instruments employed include; documentary analysis. In conclusion, District Council displays more supports complying its enhance performance weaknesses. Council, aided immensely terms minimising improved enhanced supervision. research paper therefore, recommends Commission should make available policies, acts regulations 22 local Leone.