– AAG Amos

By Tejay Mans

Amos Belden-Ngakwe Acting Assistant Auditor-General ASSL Southern Region has said that the auditing process is not to witch-hunt but where there are witches they have the tendency to hunt them down.

He was speaking in an exclusive interview with this writer on the sidelines of the ASSL’s Regional Popularization Workshop on the Audit Service Regulations 2024 (pursuant to section 37 of the Audit Service Act 2014 as amended), by Sierra Leone’s supreme auditing institution, the Audit Service Sierra Leone (ASSL) on Wednesday 25 June, 2025 in a stakeholder’s engagement held at the Sidami Hall, New Gerihun Road, Bo City, Bo District Southern Sierra Leone.

He said the Audit Service Regulations is a law that guides the operations of Ministries, Departments and Agencies (MDAs).

 “This workshop is good for people to know the laws so that they will adhere to them in the discharge of their duties and that of the auditors who check for compliance in the implementation of projects and activities.

The Audit Service Regulations is a new law that has provisions that will impact on the operations of other entities. That is why you are  invited to this stakeholder’s workshop to come and pay attention to what has been said, ask questions and raise concerns for them to get clarification for them not to be found wanting,” Amos said.

He explained that the most significant provision in the Regulations is that of surcharges and disallowance.

Amos said the issue of surcharge stands out with key focus because it affects other entities.

”For a long time now people have been spending government money the wrong way, and most of the time we are finding it difficult to recover these monies from defaulters. This surcharge power has been in the laws  but how to implement it has been difficult,  but being that we have been engaging the people to the point of having this   Regulations which has made it clear as to the processes that are involved to disallow and surcharge any public expenditure.  I think this will help the accountability drive in the country, that people will not spend government money at random. Surcharge gives the impression to people that if they do something wrong with government money you will refund it,” He said.

On his comments to the participants that ASSL’s job is not to witch-hunt but where witches exist they will hunt them down, Amos said:

 “In tandem with the Regulations, it means that our auditing is not planned or targeted to go and catch thieves because we don’t expect them to be in government offices but however, if we undertake an audit and find out that someone has stolen government money and we have the evidence, we will ask that person through the surcharge law and disallowance to repay the money. This is where and I why I said, we did not go out to catch thieves but if they are caught with evidence by the auditors, they will repay the money. This is what I meant that we don’t witch-hunt but if there is a witch ASSL will hunt them.”

Amos said, their auditing is not predetermined or influenced by anyone, “we are doing an objective and independent work.”

He emphasized that they audit institutions because of the law that provides for accountability in the spending of government monies that the Auditor-General audits and reports that to parliament.

 He stressed that the auditing is a scrupulous process that is objective irrespective of problems or not.

“We look at the auditees activities and programs and follow it through to see if the documents presented are authentic, the expenditure undertaken is genuine,” he said, adding that “if we are about investigating theft then we should report the matter to the ACC.”

Amos said that the staff commitment and willingness in the region is high and their operations in the district is impressive adding that they have been training and building the capacity of their staff to meet the task.

“Auditing is dynamic; some people always like to try to beat the system in their offices. ASSL is also training its staff to capture those anomalies in the system. We also have challenges with some clients who don’t want us to check certain things – like third party verification of receipts, some people are not happy when we check that out but we must do it to confirm that government expenditure is in the right hands and  it is used judiciously for the benefit of the people,” AAG Amos wrapped.

The Audit Service Regulations popularization continues in the northern and northwest regions.