By Amin Kef Sesay
If President Bio and his New Direction Government are really listening to the people that elected them to power to, among other things, fight corruption and to ensure that the nation’s financial and natural resources are used prudently for the benefit of all citizens, they would definitely hear that the majority of Sierra Leoneans at home and abroad view the indefinite suspension of the country’s Auditor General and her Deputy not only suspiciously but sinisterly.
It is no hidden secret that this Government has not been pleased with the Auditor General’s 2019 report of how huge amounts of public money and resources were misappropriated by MDAs.
It is also known that the Office of the President did not take kindly the 2019 Audit Report’s finding of the First Lady using large amounts of state money in very dubious ways.
It is also known that this Government deliberately denied the Auditor General the authority to investigate how millions of dollars and tens of billions of Leones expended by donors and the Government of Sierra Leone for fighting the COVID-19 disease were misused by NACOVERC.
This brings us to the importance of the Auditor General’s independence.
| As the Supreme Audit Institution (SAI) for Sierra Leone, the Audit Service Sierra Leone promotes accountability and good governance. |
| The Auditor General is mandated to carry out audits on the economy, efficiency and effectiveness with which the audited Government entities used their resources in carrying out their responsibilities. The Auditor General is the independent auditor reporting to Parliament. |
| Section 119 of the 1991 Constitution of Sierra Leone empowers the Auditor General to audit the public accounts of Sierra Leone and of all public offices including the courts, the central and local Government administrations, the Universities and public institutions, together with statutory corporations, companies, bodies or organizations set up partly or wholly out of public funds. |
Each year the Auditor General audits and provides opinions on, the annual financial statements and key performance indicators (KPIs) of public sector entities including government departments, statutory authorities, corporatized entities, universities and TAFEs, and local Governments.
Ensuring the Auditor General’s independence is as important as ensuring that revenues and expenses are properly reported and classified. If the Auditor’s independence is impaired then the Government has not satisfied the requirement to file financial statements audited by an independent accountant.
Why is the Auditor-General important?
Through its audit activities, ASSL plays an important role in enabling accountability and thus promoting sound financial governance practices. Ultimately, ASSL’s work empowers citizens to hold the custodians of public resources accountable.
The Auditor-General’s Office is an independent entity established as per the Constitution of Sierra Leone in support of democracy.
ASSL’s work continues to attract great public interest and scrutiny. Their reports are used by Governments for reference and decision-making by the citizens to determine the level of performance of public institutions and the Government; and by other external stakeholders to assess the degree of accountability and transparency of Sierra Leone.
What is the Auditor independence, and what is its significance to the audit profession?
Auditor’s independence states that the person conducting the audit should be an independent person, independent of its client in judgment and also in presence. The audit must be performed with an independent mind and not under any influence of any person.
“The Auditor-General has a constitutional mandate and, as the Supreme Audit institution of Sierra Leone, exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.”
How can Auditor General be removed?
A person holding the office of the Auditor-General shall be removed from office by the President acting on an address supported by two-thirds majority of the House of Parliament.
The Auditor-General is appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on like grounds as a Judge of the Supreme Court.
