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 use 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 organisations set up partly or wholly out of public funds.

Legal and regulatory framework

Audit Service Sierra Leone was established and its mandate is covered by the National Legal and Regulatory Framework which includes:-

• 1991 Constitution of Sierra Leone
• Audit Service (Amendment) Act, 2023
• Audit Service Act 2014
• Audit Service Act 1998
• Financial Administration Regulation 1998
• Public Budgeting and Accountability Act 1998 (replaced)
• Government Budgeting and Accountability Act 2005
• Financial Management Regulations 2007
• Auditing standards including INTOSAI

Organisational arrangements

Audit Service Sierra Leone organisational arrangements include the following:-

• Audit Service Board
• Senior Management
• Divisions and Sections
• Divisional Offices.