Audit Service Dialogues with the Media

The Audit Service Sierra Leone (ASSL) held a successful media engagement with members of
the fourth estate on Thursday 1 st February, 2024 in the conference room on the 12 th floor of the
FCC Building.

The Acting Auditor General, Mr. Abdul Aziz, commented on ASSL’s adherence to professional
standards and best practices in auditing, ensuring the reliability and validity of its findings. He
also stressed on the importance of the Auditor-General, as enshrined in Section 119 of the 1991
Constitution and other statutory instruments in Sierra Leone, in ensuring the proper use of public
funds. He urged the media to collaborate with the Audit Service in disseminating findings in the
audit reports, thereby raising public awareness about financial mismanagement or corruption.

The Acting Auditor General reiterated that his report serves as a watchdog for the public, acting
as a catalyst for change within government institutions. Mr Aziz pointed out the significance of
public awareness and participation in holding government officials accountable, urging the
media to scrutinise the report and demand action from the authorities.

The media engagement also served as an opportunity for the ASSL to provide a detailed
overview of the report. Mr. Philip Goba, Training Manager discussed the Auditor General’s
Report 2022 structure, which is divided into 5 chapters: The Auditor General’s opinion on the
general-purpose financial statements of the consolidated fund, donor-funded projects, public
enterprises and commissions, ministries, departments and diplomatic missions, local councils,
and the performance audit. Apart from disseminating the findings, Mr. Goba also explained the
audit process: The pre-engagement phase, the detailed planning phase, the audit execution phase,
and the reporting phase, emphasising the independence and impartiality of the organisation. He
shed light on the methodologies used, the selection of audited entities, and the steps taken to
ensure the reliability and accuracy of the report and further explained the issue of the audit
evidence in clarifications of misconceptions to facilitate a better understanding of their work.

The Assistant Auditor General, Mr. Morie Lansana, highlighted key areas of concern and
instances of financial mismanagement or irregularities in the 2022 Auditor General’s Report. Mr.
Lansana presented the findings in the report, which include imprest not retired, statutory
deductions not paid, assets and store management, payments and expense management, salary
and payroll management, procurement and contract management, and revenue management,
emphasising the importance of effective financial management and the need for corrective
action.

The media engagement served as a platform for the ASSL to raise public awareness about the
importance of transparent and efficient governance. It also created an opportunity for media
discourse on the essential role of auditors in safeguarding public funds and ensuring
accountability. Journalists present at the engagement actively participated, seeking clarification
on specific findings and discussing the broader implications of the report.