By Musa Conteh
The Audit Service Sierra Leone (ASSL) on Tuesday, 20 January 2026, held a high-level media engagement at its headquarters on Wallace Johnson Street, Freetown, aimed at deepening public understanding of the 2024 Auditor General’s Report and strengthening collaboration with the media to promote accountability and improved service delivery.
The engagement followed the submission of the 2024 Auditor General’s Report to Parliament on 31 December 2025, in accordance with Section 119(4) of the 1991 Constitution of Sierra Leone.
Addressing journalists, Auditor General Abdul Aziz described the media as indispensable partners in accountability, stressing that audit work can only achieve real impact when findings and recommendations are actively followed up through sustained public engagement.
“We must move beyond simply publishing reports. The real issue is the implementation of our recommendations. Without the media, we cannot drive that process,” he said.
He observed that many audit findings and recommendations recur year after year with minimal corrective action. As a result, the 2024 audit deliberately shifted focus from mere financial figures to service delivery and the real-life impact of government actions on citizens.
“Auditing must improve lives. If our work does not translate into better services for citizens, then our mandate loses its meaning,” Abdul Aziz stated.
He cited challenges in the health sector, including long waiting times and inadequate water supply in public health facilities, as examples of service delivery gaps highlighted in the report.
The Auditor General called on journalists to actively engage Ministries, Departments and Agencies (MDAs), question responsible officials, and sustain pressure through continuous reporting—particularly during Public Accounts Committee (PAC) hearings.
In a detailed presentation, Deputy Auditor General Morry Lansana outlined the constitutional mandate of the Auditor General, noting that auditing and reporting are statutory obligations rather than optional exercises. He explained that ASSL audits all public institutions funded wholly or partly by government and is legally empowered with unrestricted access to records.
Due to resource constraints, Mr. Lansana said the Audit Service applies a risk-based audit approach, prioritizing institutions based on public interest, government priorities, donor funding, revenue generation, and the time elapsed since the last audit. High-risk institutions—including the Ministries of Health, Education, Defence, Agriculture, and the Sierra Leone Police—are audited annually.
He further outlined the audit process, from engagement letters and entry meetings to exit meetings, management reports, and final reporting, emphasising that issues resolved during the audit process do not appear in the Auditor General’s Annual Report.
Presenting key highlights of the 2024 Audit Report, Mr. Lansana disclosed that government financial statements were assessed as presenting a “true and fair view.” However, the report raised serious concerns over revenue leakages, weak tax compliance, high debt servicing costs, and undocumented duty waivers.
Compliance audits of MDAs revealed persistent weaknesses in payroll management, procurement processes, contract management, and service delivery. The report also covered donor-funded projects, local councils, parastatals, and statutory bodies, identifying delays in project implementation and weak revenue mobilization at the local government level.
Out of the 22 local councils audited, 21 received clean audit opinions. Nevertheless, the Auditor General expressed concern over councils’ heavy reliance on central government transfers and poor own-source revenue generation.
Responding to questions from journalists, Auditor General Abdul Aziz stressed that all findings in the report are evidence-based and supported by sufficient and appropriate audit documentation.
“These are not opinions or assumptions. Every finding is backed by documented proof and can stand up in a court of law,” he said.
He added that sensitive matters relating to national security and financial stability are reported through appropriate confidential channels.
The Auditor General reaffirmed ASSL’s commitment to professionalism, transparency, and public accountability, urging the media to remain active partners in ensuring that audit findings lead to concrete improvements in governance and service delivery across Sierra Leone.
