Forty three (43) financial and performance auditors from Sierra Leone, Ghana, Kenya and Tanzania with support from DFID have commenced a one month technical audits on social security,energy, telecoms and roads in Sierra Leone. This special technical audit undertaken by the Audit Service Sierra Leone will cover the period January 2016 to July 2018.

The technical audit will be done as a result of a request sent to the Auditor-General  in July this year by His Excellency the President, Dr Julius Maada Bio through the Minister of Finance to do a special technical audit on social security, energy, telecoms and roads.

The audit processes will build on evidence and data available; based on work done on a test or sample basis. The arrears audit will build on initial data compiled by MOFED; on outstanding payment liabilities for MDAs, track the evolution and distinctive features of payment arrears by category, institution and duration (aging) and validating the authenticity of these arrears. 

During a ceremony at the NASSIT hall, Walpole Street in Freetown on Monday 12th November, 2018, the Director General of NASSIT, Mr. Mohamed Fuad Daboh welcomed the delegation from Ghana, Tanzania and Kenya and stressed on the need for accountability which is the main reason the auditors are in Sierra Leone. He assured the Audit Service Sierra Leone that NASSIT will give maximum support to the audit.

Mrs. Adama Renner, Deputy Auditor-General commended the team from the three countries for showing keen interest in supporting transparency and accountability in Sierra Leone. She reiterated the social security, energy, telecoms and roads will form part of the audits that will be done by the 43 auditors from Sierra Leone, Kenya, Tanzania and Ghana. On behalf of the Auditor-General, she expressed her appreciation to NASSIT for hosting and making their space available for the team to do their work.

Mr Tamba Momoh, Deputy Auditor-General in charge of the technical audit said that eleven entities will be audited and they fall within the category of social security, energy, telecoms and roads.

He made reference to section 119(6) which states that: “In the exercise of his functions under this Constitution or any other law, the Auditor-General shall not be subject to the direction or control of any person or authority.” However, he also stressed that section 119(7) further states that :“The provisions of subsection (6) shall not preclude the President, acting in accordance with the advice of cabinet, or Parliament from requesting the Auditor-General in the public interest to audit at any particular time, the accounts of any body or organisation as is referred to in subsection (2)”. He noted that the request to do a special audit was done in line with section 119(7).

Mr Momoh stated that when the request was received, the Auditor-General decided to seek support from other nations in Africa through the African Organisation of Supreme Audit Institutions English Speaking (AFROSAI-E) in order to send auditors to assist in the technical audit. He informed the gathering that the Auditors-General from Ghana, Kenya and Tanzania accepted to support Sierra Leone by sending their staff to help in the audit. He commended DFID for their support to enhance a successful outcome.

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