| The following legislation provides the framework for the work of the Audit Service Sierra Leone:- |
| The Constitution of Sierra Leone 1991 |
| Audit Service Act 2014 |
| Audit Service Act 1998 |
| Financial Management Regulations 2007 |
| Government Budgeting and Accountability Act 2005 |
| Local Government Act 2004 |
| Public Procurement Act 2004 |
| Education Act 2004 |
| Appopriation Act 2003 |
| The Income Tax 2000 |
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