By Abubakarr Harding
The Ministry of Finance, collaborating with development partners, on the 4th of August 2022 concluded a day’s Validation Workshop on Standard Operating Procedures (SOPs) on ‘Audit Follow-up and Recommendations’ at the Radisson Blu Mammy Yoko Hotel at Aberdeen in Freetown geared towards improving accountability in public financial management and the country’s CPIA ratings.
The aforementioned SOPs on Audit Follow-up and Recommendations were designed to clarify and improve the audit follow-up process for all relevant stakeholders by detailing the follow-up procedures, responsibilities, and actions of concerned parties – the Auditor General (AG), Audit Committees, Internal Auditors, MOF, Public Accounts Committee (PAC), Anti-Corruption Commission (ACC), Ministries, Departments and Agencies (MDAs), Local Councils and outline applicable sanctions – for failure to comply.
The objective of the validation workshop was to gather feedback from experts, practitioners, and relevant stakeholders on their various perspectives on the SOPs on the Audit Follow-up in the implementation of audit recommendations to finalize the same.
Speaking at the validation workshop, the Minister of Finance, Dennis K. Vandy, stated his delight for presenting the manual on SOPs for use and implementation of audit recommendations concerning public sector entities that are either audited by the Auditor General or the internal audit entity.
The Minister said the SOPs manual is an important aspect of their Public Finance Management reforms to appreciate the effectiveness of the manual and the context in which it is applied.
He furthered that the manual, which later will be translated into regulations, makes provision for punitive measures to ensure compliance, stressing that the punitive measures range from withholding of remunerations to administrative actions.
Dennis Vandy reminded vote controllers that their utmost cooperation is necessary to roll out the SOPs manual and that it is their responsibility to ensure they fully understand the audit issues raised and recommendations discussed for implementation.
The Acting Deputy Auditor General, Selvi Bell, reiterated that the audit queries every year are identical, including lack of payment vouchers, and asset registers among others.
He lauded the strides of the Finance Ministry for the SOPs manual to improve the governance of public finance among MDAs.
The Commissioner of the Anti-Corruption Commission (ACC), Francis Ben Kelfala, underscored the importance of the manual and his Commission’s concern about transparency and accountability in the public financial system.
He assured all that the SOPs manual would eliminate the causes of non-conformity of the audit recommendations.
The Secretary to Cabinet and Head of the Civil service, John Sumaila alluded that the SOP would serve as a tool to eliminate the causes of the problems in the audit reports.
He noted that the recommendation had been a challenge in implementing financial management.
During different stakeholders’ participation, they strongly recommended that MDAs should put together finance for SOP in the upcoming budget process.
The Financial Secretary, who doubled as the Chairman of the program, said the country’s CPIA rating has moved from 31% to 32% which automatically earns the country additional resources.
He furthered that addressing the recommendation of the Audit report is essential in not only borrowing from the IMF but also from other bilateral partners and the country’s rating on accountable governance.
One of the recommendations was for a functional audit Committee from all MDAs to be set up to ensure that most, if not all, of the issues in the audit report are resolved.



Govt. Must Commit to Uphold the Rule of Law in Sierra Leone
By Foday Moriba Conteh
It is evident that the people of Sierra Leone have suffered from unconstitutional abuses and sanctioned violence; Government must understand, in good faith, that the failure to accept legitimate criticism, underscores an unwillingness to make amends and do what is right and needed for a cohesive Sierra Leone. I herein urge, in the wider interest of peace, stability, and national cohesion, the Government to commit to upholding the Rule of Law in Sierra Leone.
The Government of Sierra Leone, under the leadership of His Excellency Julius Maada Bio, should prioritize the human rights of citizens and to work towards political stability in order to form a strong and stable Government that will effectively tackle issues that are currently confronting us as a nation.
Constitutional rights, such as freedom of speech and freedom of assembly, must be upheld and not sacrificed wantonly for political gains. The authorities, especially the Sierra Leone Police (SLP), must facilitate the exercise of those rights in a manner that complies with our 1991 Constitution. The rule of law and protection of the exercise of human rights are inextricably linked. A commitment to respect the rule of law is a commitment to respect and protect human rights.
It must be noted that Sierra Leone is a State Party to the 1966 International Covenant on Civil and Political Rights (ICCPR). Article 21 grants the right of peaceful assembly. The right of peaceful assembly shall be recognized. No restrictions may be placed on the exercise of this right other than those imposed in conformity with the law and which are necessary in a democratic society in the interests of national security or public safety, public order (order public), the protection of public health or morals or the protection of the rights and freedoms of others.
Section 26(1) of the 1991 Constitution provides that: Except with his own consent, no person shall be hindered in the enjoyment of his freedom of assembly…
According to Freedom House’s 2019 report on Sierra Leone: While freedom of assembly is constitutionally guaranteed, the Sierra Leone Police have repeatedly refused to grant permission to organizers planning protests, and violently cracked down on a number of peaceful demonstrations in recent years. These actions have witnessed an unprecedented and dramatic decline in the country’s democratic, peace and human rights credentials.
The rule of law also includes democratic reforms. Principles of legality, equality, accountability, and transparency similarly apply to Parliamentary procedures and practices. Respect for citizens requires respect for the citizen’s representatives in Parliament. Voices of the minority and views of the Opposition must be accorded their rightful place in the halls of democracy and corridors of power.
My hope for Sierra Leone is the same as those of Sierra Leoneans for the nation to heal from political crisis, rebuild confidence in our political system, recover economic growth and for the shared and inclusive prosperity for all.
I am very much concern on issues bordering on constitutionality, legality and serial procedural breaches by the Government and having serious aftermaths on the health of the country’s democracy and has shabby the trust and confidence that citizens had in the operability and independence of key institutions of State like the Sierra Leone Police (SLP) which many has alleged that they do not have the independence to serve Sierra Leone and its existential threat to democratic good governance, peace and national cohesion.
As citizens we concern that the Sierra Leone Police Force have become willing partners in eroding the fundamental human rights of citizens, and they have formed a conveyor belt of human rights abuses where they continue to intimidate, unlawful arrests and detention of citizens and opposition members, many times on alleged legal violations. As a Sierra Leonean we need to commit ourselves to harness my collective strength to defend our country’s democracy, oppose, and discard all violations of the Rule of Law and of the rights of citizens of Sierra Leone.
I want to conclude by reaffirming my commitment to work with Government, institutions, and political parties, to uphold democracy and the rule of law, and to tirelessly protect and defend the fundamental freedoms and rights of the people of Sierra Leone.
At a time like this, I want to urge the Government of Sierra Leone to commit itself to uphold the Rule of Law in Sierra Leone, and to engage opposition parties in honest and productive dialogue which is very crucial as the country’s is gearing up for the next general elections in 2023.