By Tejay Mans
As part of its ongoing ‘Regional Popularization Workshop’ on the Audit Service Regulations 2024, Pursuant to Section 37 of the Audit Service Act 2014 as amended, that kicked off in Kenema City for the Eastern Region on Monday, 23 June 2025, Sierra Leone’s supreme auditing institution, the Audit Service Sierra Leone (ASSL), on Wednesday 25 June, 2025 engaged stakeholders at the Sidami Hall, New Gerihun Road, Bo City, Bo District, Southern Sierra Leone.
Martin Sandy, Senior Information, Education and Communication Officer, (ASSL) said that the workshop was to complete what they started with consultation, validation and finally parliamentary ratification of the Statutory Instrument, Audit Service Regulations, 2024. Members of Parliament’s Public Accounts Committee (PAC), Finance, Transparency and Accountability Committees (Hon. Mustapha Sellu, Hon. Bash Kamara, Hon. Mohamed Kanneh and Hon. PC Kangbai) said that they ratified the Instrument to give the ASSL more powers in the discharge of its duties.
They noted that the queries of the ASSL have been prevalent and that is why the legislature has done the needful.
“We are here to evaluate the work that we all have done,” Hon. Mustapha Sellu said.
MP Bash Kamara said the Regulations is to strengthen gaps in the ASSL Act, 2014.
“We have infused certain powers into the ASSL through these Regulations to give the ASSL strength. You are here to acquaint yourself with the changes made to the law as captured in the Regulations,” Hon. Bash Kamara said.
Charles Keif Kobai, a Civil Society Activist and representative of non-state actors said:
“The Regulations are a package of processes that have been done. We campaigned as CSOs for these Regulations to sharpen the teeth of the ASSL. Surcharge is the biggest thing to happen to the ASSL and its functions as contained in the Regulations.”
Amos Belden-Ngakwe, Acting Assistant Auditor-General ASSL, Southern Region said the workshop is to let the participants understand what is new as contained in the Regulations.
He said: “ASSL does not engage in witch-hunting but where there are witches there may be tendencies for the ASSL to hunt them.” He encouraged the participants to take the auditing process very seriously.
Philip Goba, Acting Assistant Auditor-General ASSL Western Area, spent enough time highlighting the systematic processes and stages that are involved in the audit process; citing open conference with the auditees, issuance of queries, management letters, exit conferences also mentioning the draft management letter stages after which the final report is tabled in Parliament.
In response, the stakeholders expressed wide-ranging concerns about the relationship between ASSL and Anti-Corruption Commission (ACC) which ASSL say is professional and nobody crosses each other’s path. That the ACC begins its jobs where the ASSL stops. They also raised other salient points bordering on :
1. The need why auditees should respond to audit queries appropriately instead of doing so vaguely maintaining that they are what the ASSL uses to reach its outcomes.
2. The need for auditees to address ASSL’s concerns when they are required to do so instead of waiting until it goes to Parliamentarians who will act tough.
3. The critical role of internal auditors stressing they must not be ignored, as they are the first port of call for the auditing process.
Fatty Dabbor, a representative of the Sierra Leone Police asked about what happens after PAC probes into the audit report. She stressed that the MPs’ report should be stating resolved and unresolved issues.
Another concern raised by stakeholders is the seeming battle between the ACC and the PAC – which they say should be addressed with proper collaboration.
It was also clarified that the ASSL undertakes auditing on every state institution, however, due to what is derived from its matrix and the institution’s financial exposure, an audit can be done annually or bi annually.
It was also said that the ASSL outsources certain auditing assignments to private firms but, however, institutions like the Military, Police, Parliament are exclusively reserved for the ASSL under the Regulations.
“We audit some institutions annually or biannually based on the risk and materiality,” Goba emphasized.
Joseph, a CSO representative urged the PAC to do more instead of being seen at war with the ACC. They praised the current PAC for raising the bar very high.
Patrick Sesay from the Bonthe Council questioned why Procurement Officers have to answer to questions that should be directed to engineers.
Kadijatu from the Agriculture Ministry enquired about the consequences of the auditors and auditees not seeing eye to eye, for which a change of attitude was encouraged.
It was agreed by the participants that the auditors are “a necessary evil”.
Also mentioned was that the Audit Report is a public document once after being tabled in Parliament.
Furthermore, the aspect of addressing audit queries within fifteen days, was heatedly debated.
Apparently, Kadijatu Zainab Bangura, Legal Affairs Manager ASSL lucidly explained the arrangement of the Regulations which has 6 Parts and 63 Sections. She explained that Part 1 deals with Preliminary Section containing Interpretation and Objectives. Part 2 makes provisions for the Audit Board – its tenure and removal of members, Committees and the Appointment and Discipline of Members of Staff.
Lawyer Kadijatu Zainab Bangura further explained that Part 3 catalogs the functions and powers of the ASSL. It is the longest part of the Instrument with 44 Sections (8-36). Party 4 delves on the subject of Auditor-General and Other staff of the ASSL. Part 5 provides rules on Finance and Accountability and Part 6, makes provision for the appointment of External Auditors.
The Audit Service Regulations popularization outreach continues in the Northern City of Port Loko.
