Mandate and Framework

Our Mandate
As the Supreme Audit Institution (SAI) for Sierra Leone, the Audit Service Sierra Leone promotes accountability and good governance.
The Auditor General is mandated to carry out audits on the economy, efficiency and effectiveness with which the audited government entities use their resources in carrying out their responsibilities. The Auditor General is the independent auditor reporting to Parliament.
Section 119 of the 1991 Constitution of Sierra Leone empowers the Auditor General to audit the public accounts of Sierra Leone and of all public offices including the courts, the central and local government administrations, the Universities and public institutions, together with statutory corporations, companies, bodies or organisations set up partly or wholly out of public funds.
Legal and regulatory framework
Audit Service Sierra Leone’s mandate is covered by the national legal and regulatory framework which includes:-

1991 Constitution of Sierra Leone
Audit Service Act 2014
Audit Service Act 1998
Financial Administration Regulation 1998
Public Budgeting and Accountability Act 1998 (replaced)
Government Budgeting and Accountability Act 2005
Financial Management Regulations 2007
Auditing standards including INTOSAI.
Organisational arrangements
Audit Service Sierra Leone organisational arrangements include the following:-

Audit Service Board 
Senior Management 
Divisions and Sections
Divisional Offices.