By Amara Thoronka

Two performance audit reports by Audit Service Sierra Leone (ASSL) were tabled in parliament by Deputy Speaker Hon Ibrahim Tawa Conteh who doubles as Chairman of the Parliamentary Public Accounts Committee on Thursday 23^rd May, 2024.as provided for by law

It could be recalled that Audit Service Sierra Leone submitted the said reports to parliament on Thursday, 2^nd May, 2024, for the attention and deliberation of the lawmaking body.

In a press release dated 23^rd May 2024, the Ag. Auditor General, Abdul Aziz mentioned that the two reports are: Distribution of Water Supply in the Western Area by the Guma Valley Water Company; and Utilization and Monitoring of Tied Grants by the Freetown City Council.

Section 11(2) (c) of the Audit Service Act of 2014 and its amendment Act 2023 mandate Audit Service Sierra Leone to conduct value-for-money and other audits in a bid to ensure efficiency and effectiveness in the use of public funds.

Also, Section 16(1)(d) of the Public Financial Management Act of 2016 states that the Auditor-General, in accordance with the Constitution of Sierra Leone and the Audit Service Act of 2014, may at any time review or examine any aspect of the operations of the entities referred to in paragraph (a) of the Public Financial Management Act of 2016.

In addition to the financial and regularity audits undertaken by the institution, performance audit is another type of audit conducted by the ASSL to measure the economy, efficiency, effectiveness, environment and equity with which state institutions expend public resources in the discharge of their various mandates.

The public audit agency stated that, in connection with the Auditor-General’s mandate, and as a guardian of Sierra Leone’s economic security, the ASSL undertook these performance audits separately, in compliance with the International Standards of Supreme Audit Institutions (ISSAI) and the Performance Audit Guidelines.

   Copyright –Published in print in Expo Times Newspaper on Friday, May 27^th , 2024 (ExpoTimes News – Expo Media Group (expomediasl.com)