By Amin Kef Sesay
The most topical issue that has currently dominated public discourse relates to whether it is appropriate for the Office of the Auditor General or Audit Sierra Leone to deposit revenue or funds that it generates into the Consolidated Revenue Fund otherwise known as the Single Treasury Account.
It was learnt that a memorandum was supposedly written by the Solicitor-General, Mohamed Lamin Tarawalley, to the Financial Secretary, Sahr Jusu dated 22nd February 2021 on the topic “Legal Opinion on the Transfer of Audit Fees by Audit Service Sierra Leone.’
In his legal opinion, as stated in the memorandum, the Solicitor-General highlighted that it is his considered opinion that audit fees collected by Audit Service Sierra Leone for and on behalf of Government ought to be paid into the Consolidated Revenue Fund basing his opinion on Section 3(1) of the Financial Management and Control Act 2017.
This medium is of the understanding that this latest move was triggered by the startling revelations of the Auditor General’s 2019 Report and the COVID-19 Special Audit.
Being as sensitive as it is, that is directing the Auditor General, Lara Taylor-Pearce, to submit revenue or funds generated from the institution’s activities, the legality surrounding the whole issue has made it become highly complex.
However, the expressed and collective view of certain individuals that this medium talked points to the direction that the legal opinion of the Solicitor General is nothing else than a calculated ploy to exert pressure on the Auditor General, Lara Taylor-Pearce, to such an extent that she will ultimately decide to resign and then the current SLPP led Government will appoint somebody else, who is very malleable into her position.
Some have also vehemently argued that it is a clever way of eroding the independence of Audit Sierra Leone and make it a pawn in the hands of corrupt politicians and public officials.
According to the Chief Executive Officer of the Institute for Legal Research and Advocacy for Justice (ILRAJ), Basita Michael, since the Financial Management and Control Act was enacted in 2017, why is it only now that Audit Service Sierra Leone is being asked to pay monies collected into the Consolidated Revenue Fund?
She went further to ask that that does monies collected by the Audit Service Sierra Leone for the payment of external auditors that assist in the carrying out of audits fall within the purview of the Financial Management and Control Act 2017?
Joseph Fitzgerald Kamara, the former Attorney General during the erstwhile Ernest Bai Koroma APC led Government, stated that in 2016 his office then issued a Legal Opinion on the subject matter: that the Auditor-General’s Office is a creature of the Constitution and any other law inconsistent with that mandate under the Constitution is ultra vires.
He added that the Financial Management Control Act (FMCA) was drafted and prepared during his tenure and it did not amend nor intended to affect the provisions relative to the Audit Service.
Joseph Fitzgerald Kamara concluded that the Constitution remains the primary and supreme law, as compared to any subsidiary legislation including but not limited to the FMCA.
Hon. Kandeh Yumkella, in his position as leader of the National Grand Coalition (NGC) Party stated that the current Government used the audit service and forensic audits reports to substantiate its White Paper, but yet the same Government, six months later, turned around to wage war on the Audit Service for exposing their own malfeasance.
“It is hypocrisy, effrontery and total disregard for the Sierra Leonean people,” he affirmed adding that the fight against corruption, fiscal consolidation and discipline promised will be meaningless if Sierra Leoneans fail to call out party operatives who are bent on the systematic dismantling of the Audit Service – an institution that has shown exemplary service and resilience for 15 plus years.
“By compelling the Audit Service to surrender its funds to the Single Treasury Account means forcing them to receive instructions from (and be controlled by) the Government,” he asserted saying in other words, the tail will wag the dog; the auditee will tell the auditor when to audit, who to audit, what questions to ask, and what reports to prepare.
Nonetheless, there is another School of thought that holds the view that like any other Government agency that is mandated to deposit revenues that are generated into the Consolidated Revenue Fund, Audit Service Sierra Leone must follow suit and should not be an exception to the rule.
However, it is mooted in certain quarters that based on her pedigree if she is pressurized beyond a certain point the Auditor General, Lara Taylor-Pearce, will ultimately resign from her position.
According to a seasoned Political Commentator if she is forced to resign it will not augur well for the image of this country.
The debate continues.
