By Tejay Mans
Sierra Leone’s supreme auditing institution, Audit Service Sierra Leone (ASSL) on Monday 23 June 2025 held a one-day regional popularization workshop on the Audit Service Regulation 2024 (pursuant to Section 37 of the Audit Service Act, 2014 as amended) at the Kenema District Council Hall, Kenema, Eastern Region, Sierra Leone.
In his introductory remarks, Martin Sandy Senior Information, Education and Communication Officer, ASSL thanked the stakeholders for their participation. He recalled that the process started last year with numerous consultations on the proposed provisions of the Regulation. Martin lauded the efforts of all stakeholders as focus and instrumental.
“You should be proud of your support to the development and completion of this Regulation,” he said. He also thanked Lawmakers for ratifying the Regulation.
A representative of Paramount Chiefs Sadique Kapowa, Nongowa Chiefdom Kenema District applauded ASSL, adding that their work is not to witch-hunt any institution but to safeguard and secure the diligent use of public money.
“With the ASSL Regulation, corruption and embezzlement will be minimized,” he said.
Deputy Chairman Parliamentary Finance Committee, Hon. Mustapha Sellu explained that ASSL is one of the institutions that fall under their direct oversight as a committee.
“We ratified this Regulation so that ASSL will have more powers,” he said, noting that until parliament investigates the Auditor General’s report, it is a qualified or an unqualified opinion. Hon. Sellu said the PAC has been vibrantly probing officials and defaulters to take responsibility for their actions and inactions in the provision of public service delivery.
“The Regulation will help people understand the concept of value for money,” he said.
Hon. Bash Kamara, a Member of Parliament’s Legislative Committee said the Regulation addresses gaps and appealed for a robust public education and sensitization.
He said, “We are here to monitor the work that we did in ratifying the Regulation that we all agreed on during consultations. Please ensure that you go and cascade the message out, far and wide.”
Hon. Mohamed Kanneh, Deputy Chairman Transparency and Accountability Committee said that their role is to ensure the judicious use of the fiscal budget and look into the issues recommended by the ASSL.
“We are here to show collective interest in a Regulation that we all had our inputs on,” he said.
The Deputy Chairman of the Parliamentary Public Accounts Committee (PAC), Hon. PCMP Kangbai highlighted that PAC has recovered more than two million dollars and that could not have been made possible if it was not for the resilience and forward-thinking of the ASSL’s leadership.
“With this Regulation, the PAC will be able to recover more money, enforce the ASSL Act and curb waste,” PCMP Kangbai said.
A representative of civil society and non-state actors, Charles Keif Kobai recalled that it was a long journey to put the instrument together. He praised the dedication, commitment and handwork of astute staffers at the ASSL’s legal, communication and other departments.
Charles said, “ASSL has been able to factor all of our concerns in the Regulation. It took CSO activists ten years to get to the point of having a Regulation today. I am particularly happy because the Regulation clearly address surcharge.”
Chief Administrator Kenema City Council, Sarh Emanuel Yambasu expressed appreciation to the auditors for keeping them on their toes and fostering checks and balances. He commended the vast difference today in the auditing process and appealed for a clear conscience when the Regulation is dispensed. He thanked MPs for doing the needful in ratifying the instrument which he said will improve on donor confidence.
Jonathan Teckam, Acting Assistant Auditor-General ASSL Eastern Region elaborated on the step by step stages in the auditing process with its mandate drawn from Sections 119 of the Constitution of Sierra Leone Act No. 6 of 1991. He explained the different types of auditing – financial, performance and compliance, adding that the process is done with open communication at every stage of the process involving the auditees – giving them information, requests for clarifications to the point of management letters exchange and holding of an exit conference following lengthy back and forth verifications. Jonathan emphasized that it is only upon the completion of every stage of the process in consultation with the institution’s management that the final report is tabled in parliament and later probed into by the PAC.
Kadijatu Zainab Bangura, Legal Affairs Manager ASSL explained every chapter and sections in her overview of the Audit Service Regulation 2024.
Key among her explanation was the intent and purpose and vital provision such as that on surcharge, limitations on the role of external auditors, financial autonomy and a lot more.
Apparently, during the engagement, feedbacks and contributions were garnered from the stakeholders.
That ASSL has greatly improved on its information sharing with auditees and the public.
The engagement will continue in the Southern Regional City of Bo.
