AUDIT SERVICE SIERRA LEON
PUBLIC NOTICE
REMINDER TO SUBMIT FINANCIAL STATEMENTS FOR AUDITING
Freetown, Sierra Leone- 27th March 2024
Section 119(2) of the 1991 Constitution mandates the Auditor-General to audit the Public Accounts of Sierra Leone and all public offices including the courts, the accounts of the central and local government administrations, the universities and public institutions of like nature, any statutory corporation, company or other body or organisation established by an Act of Parliament or statutory instrument or otherwise set up partly or wholly out of Public Funds.
Section 11(g) of the Audit Service Amendment Act 2023 states that the ASSL should receive the annual financial statements for the previous financial year submitted by the Vote Controllers of the following entities: a sub-vented agency; a central government entity and a local government including a local council and a chiefdom administration in accordance with sub-section 1 of section 86 of the Public Financial Management Act 2016 (Act no 13 of 2016)
In accordance with Section 12 of the Audit Service Act 2014 as amended in the Audit Service Act 2023, the Audit Service shall have the power to recommend that the emoluments and allowances of a person who fails or refuses to submit the annual financial statements for the previous financial year in accordance n with section 86(1) of the Public Financial Management Act, 20 I 6 be withheld for so long as the officer fails to.
The Acting Auditor General of Sierra Leone, therefore, wishes to remind all Public Enterprises, Projects and Local Councils that the deadline for submission of the financial statements for the 2023 financial year is 31st March 2024.
………………………………………………………………………………………………………………………………………………………Contact
Martin Sandy
Senior Information, Education & Communications Officer
076-682-162