By Sheku Putka Kamara
The job of an Auditor-General is no child’s play and since his initial appointment as Ag. Auditor-General, Abdul Aziz had shown that he has the wherewithal and temerity to man such a strategic office. It is therefore not surprising that President Bio deemed it fit and necessary to appoint such a man in such a strategic position.
Since assuming the position of Acting Auditor-General in 2021, the ASSL has achieved numerous milestones that have impacted Sierra Leone’s financial management, transparency, and accountability.
Upon assuming office in 2021, he faced numerous challenges within the Audit Service, such as a fragile audit function, inadequate resources, and limited capacity. To address these challenges, he established clear priorities with a focus on rebuilding the audit institution, demystifying the image, strengthening its capacity, bolstering stakeholders’ participation in the audit process, and enhancing its effectiveness as a key player in the accountability sector within the public service.
1.Strengthening the Audit Function
To strengthen the audit function, Abdul Aziz established a robust internal quality control framework by setting up a Quality Assurance Division with a mandate to ensure that audits were conducted following international standards and best practices.
As Acting Auditor General, he also initiated an audit methodology that focuses on SERVICE DELIVERY in the audit process. This approach basically ensures that audits are conducted with a view of assessing the levels at which public entities perform their roles in meeting their long and medium-term national development plans and the Sustainable Development Goals. This system has enabled the Audit Service to produce reports that impacts the lives of citizens
This current approach of auditing has been highly welcomed by public sector officials and the donor community. As they now feel confident that the work done by auditors of the ASSL will help them run their operations better, and as well identify weaknesses that are negligible with practical recommendations addressing the situations.
2.Formulation and Enactment of ASSL Regulation 2024
In 2023, the Acting Auditor General established a Legal Affairs Division that provides in-house legal advisory services to the ASSL. He then successfully spearheaded the formulation and enactment of the ASSL Regulations 2024.This Regulation strengthens the financial and budgetary autonomy and the implementation of the Audit Service Act, 2014 (as amended in 2023).
3.Increased Donor Confidence
The Acting Auditor-General recognized the importance of international cooperation in promoting good governance and fighting corruption. There has been a notable rise in confidence from International Development Partners.
Based on the satisfaction of work done by the Audit service coupled with Acting Auditor- General’s new audit methodology, donors namely the International Fund for Agricultural Development (IFAD), GAVI, the African Development Bank, the World Bank and Global Fund have requested the ASSL to continue auditing projects implemented in Sierra Leone. The Acting Auditor General has recently signed an MOU with the Global Fund. Below is the list of Donor Projects that is audited by the ASSL.
NO Project Name Financial Year Donor
1 Aquatic WASH Project 2024 AFDB
2 Digitalisation of Government Payments in Manor River Union Project ( DIGIGOV) 2024 AfDB
3 CLSG Rural Electrification Project 2024 AfDB
4 Sierra Leone Agribusiness and Rice Support (SLARiS) Project 2024 AfDB
5 Rural Finance and Community Improvement Programme Phase II 2024 International Fund for Agricultural Development (IFAD)
6 Agriculture Value Chain Development Project 2024 International Fund for Agricultural Development (IFAD)
7 Sierra Financial Inclusion Project 2024 World Bank
8 Sierra Leone Economic Diversification Project 2024 World Bank
9 Resilient Urban Sierra Leone Project 2024 World Bank
10 Harmonising and Improving Statistics In West Africa. (HISWA) 2024 World Bank
11 Integrated and Resilient Urban Mobility Project 2024 World Bank
12 Sierra Leone Free Education Project 2024 World Bank
13 Sierra Leone Lands Administration Project 2024 World Bank
4.Enhanced Stakeholders’ Engagement
The Acting Auditor-General has made efforts to increase public awareness about the role and functions of the Auditor General’s Office. Through various outreach programs, and media engagements, the office has successfully communicated its objectives and responsibilities to the public. This has led to a better understanding of the Auditor General’s role in promoting transparency and accountability in government. His first step was to demystify ‘audit’ by opening the process to civil society and other stakeholders. For him he is of the firm conviction that if civil society is empowered and we all do the needful then – social accountability initiatives can play a critical role in fighting corruption. His end goal is to make local public officials and service providers directly accountable to the communities they serve. This requires the involvement of citizens in performing certain activities, such as quality assessment and monitoring, in order to generate actionable inputs for deterring corruption and improving development outcomes.
Many mechanisms have been developed through which citizens and communities can become engaged. This reflects not only the growing interest in social accountability approaches, but also the vast potential in terms of sectors and governance outcomes upon which citizen participation is expected to generate a positive change.
The Acting Auditor-General has strengthened its relationship with Parliament by providing regular briefing sessions to Parliamentary Public Accounts Committee (PAC) on audit findings and recommendations. This has enabled effective scrutiny of government expenditures and hold government officials accountable for their actions in the PAC hearings. Additionally, the office has established a mechanism for MPs to seek clarification on audit reports, which has fostered a culture of transparency and collaboration.
The Acting Auditor General has increased its engagement with civil society organizations (CSOs) through public-private partnerships. This has enabled the sharing of knowledge and expertise to promote good governance and accountability. For example, the office has collaborated with CSOs to conduct joint audits and assessments of government projects, which have led to improved service delivery and increased transparency.
In conclusion, the Acting Auditor General’s achievements in stakeholder engagement have been significant. Through various initiatives, including public awareness programs, parliamentary briefings, collaboration with other oversight institutions, engagement with CSOs, and international cooperation, the office has promoted transparency, accountability, and good governance. These efforts have contributed to improved service delivery, increased public trust in government, and enhanced credibility for the Auditor General’s Office.
5.Capacity Building Initiatives
To achieve and sustain the above development, the ASSL continuous to undertake capacity-building programs for its auditors. The Acting Auditor General has continued to nominate staff to attend international capacity building exercises such as the International Auditor Fellowship Program organised by the United States General Accountability Office (GAO) and those training programs organised by the African Organisation of Supreme Audit Institutions-English Speaking (AFROSAI-E)
In 2023 -2024, through his engagement and collaboration with the European Union, the ASSL auditors benefitted from several training programs.
The support provided by the EU was in line with the policy actions and targets outlined in the Sierra Leone’s Medium-Term National Development Plan (MTNDP) 2019–2023 which is to strengthen the operations of Audit Service Sierra Leone (ASSL) within the country’s new Public Financial Management (PFM). Below are the trainings conducted.
6.Promoting Transparency and Accountability
In promoting transparency and accountability in public finance, Abdul Aziz scored two notable achievements by the signing of a Memorandum of Understanding (MOU) with the Anti-Corruption Commission (ACC), the Right to Access Information Commission (RAIC), the National Monitoring and Evaluation Directorate (NaMED) and the National Public Procurement Authority (NPPA). This partnership aims to enhance collaboration between the institutions, enabling them to share information, resources, and expertise to tackle corrupt practices in public administration, thereby restoring public trust in the system.
7.Audit Reports and Recommendations (2022- 2024)
Since taking my current role, the Acting Auditor-General has published several audit reports highlighting significant issues in public financial management, procurement, and revenue collection. My reports provided recommendations for improvement, which were incorporated into policy reforms. The report recommended improvements in budgeting processes, enhanced accounting practices, and increased transparency in financial reporting. These recommendations have been implemented by the Ministry of Finance and other ministries, leading to improved financial management practices.
7.1Performance Audit
The Performance Audit Division has benefited immensely from these capacity enhancement interventions as such; several audit engagements have been undertaken. They include:
2022, completed in 2023
1.School Feeding Programmes – Ministry of Basic and Senior Secondary Education
2.Management of the Distribution of Teaching and Learning Materials – Ministry of Basic and Senior Secondary Education
3.Management of Public Debt – Ministry of Finance
4.Management of Hospital Infrastructure by the Ministry of Health
2023, completed in 2024
1.Government effort towards Food Sufficiency by 2023 and Impact of Climate Change – Ministry of Agriculture
2.Management of Forest Harvesting by the Ministry of Environment and Climate Change
3.Wetlands Conservation – National Protected Area Authority
4.The Utilization and Monitoring of Tied Grants by the Freetown City Council
5.Implementation of Youth Empowerment Programmes – Ministry of Youth Affairs
6.Access to Education for Children with Special Needs by the Ministry of Basic and Senior Secondary Education
7.Distribution of Water Supply in the Western Area by the Guma Valley Water Company
2024 Audits
1.Management of Water Catchments by the National Water Resources Management Agency
2.Disaster Risk Reduction Activities – National Disaster Management Agency
2024 -2025 (ongoing)
1.Performance Audit on the Financial Intelligence Agency – FIA
2.Follow up on the Welfare of Inmates by the Sierra Leone Correctional Center
7.2 Financial and Compliance Audit
From 2021 to 2023 audit year, under the leadership of Mr. Aziz, the Audit Service continued to audit and report on a good number of public entities and Donor funded projects.
Year Total Ministries and Departments Public Enterprises & Commissions Donor Funded Projects Local Councils Diplomatic Missions Performance Audit Other Standalone Audits
2023 157 63 57 10 22 10 2 2
2022 154 61 54 8 22 6 3 0
2021 152 69 52 3 22 5 3 1
Additionally, the ASSL carried out specialized audits in the areas of payroll and procurement. These were reported as separate chapters in the 2023 annual report of the Auditor General.
8.ICT Division Strategic Milestones
8.1 Strategic Partnerships and Cost-Efficiency
AFROSAI-E A-SEAT Implementation (2024)
In a landmark achievement, the Acting Auditor General successfully signed on behalf of the Audit Service Sierra Leone (ASSL) a Memorandum of Understanding (MoU) in 2024 with AFROSAI-E for the adoption and implementation of the A-SEAT (AFROSAI-E Audit Enhancement Tool) software.
This strategic move supports ASSL’s digital transformation by aligning with regional best practices and avoiding the high costs of commercial software. A-SEAT, tailored for Supreme Audit Institutions, enhances audit effectiveness while offering long-term sustainability and adaptability. The initiative also reflects ASSL’s commitment to prudent ICT governance, regional collaboration, and delivering scalable, cost-effective solutions that strengthen audit quality and institutional performance.
8.2 Hosting Agreement with the Ministry of Finance (2023):
In 2023, the Audit Service Sierra Leone (ASSL) leadership successfully formalized a strategic hosting agreement with the Ministry of Finance (MoF) to collocate all critical ASSL servers within the MoF’s state-of-the-art data center. This strategic collaboration has markedly improved service continuity, bolstered physical security, and enhanced disaster recovery readiness. By capitalizing on existing government infrastructure, ASSL has ensured greater system uptime and operational resilience while significantly reducing infrastructure costs, energy usage, and maintenance burdens. This move exemplifies a progressive approach to ICT efficiency and inter-agency cooperation, reaffirming ASSL’s dedication to delivering secure, dependable, and fiscally responsible technology solutions in support of its audit objectives.
8.3 ICT Infrastructure Modernization
World Bank Fund Reallocation (2022):
Funds initially intended for commercial audit software were redirected to upgrade ICT infrastructure and enhance the A-SEAT platform, ensuring fit-for-purpose tools and long-term savings.
Infrastructure Virtualization (2024):
Full virtualization of ASSL’s ICT environment led to improved efficiency, agility, and scalability, reducing hardware dependency and enhancing environmental sustainability.
Bandwidth Upgrade (2024):
Internet capacity across provincial offices was significantly increased, improving system access and collaboration between regional offices and headquarters.
- Conclusion
Mr. Abdul Aziz’s tenure has been characterized by visionary leadership, regulatory reforms, and unwavering commitment to transparency, accountability, and service very to the people of Sierra Leone. It is therefore safe to say that he is very much result-driven!
Copyright –Published in Expo Times News on Monday,14th July, 2025 (ExpoTimes News – Expo Media Group (expomediasl.com)
