By Our Correspondent
As the European Union (EU) concludes its State-Building Contract III programme, the Audit Service Sierra Leone (ASSL) reflects on the significant strides made in strengthening accountable governance through targeted interventions. Since the initiation of the EU’s involvement in providing support to the Audit Service, which began with the introduction of an IT Audit Consultant in 2023, a series of consultancy efforts have resulted in the successful development of crucial audit frameworks and manuals that enhance the operational capacity of the ASSL.
Throughout the past years, several vital audits were undertaken, yielding comprehensive deliverables aimed at fortifying the standards of auditing within the country. The completion of an IT Audit Manual, a Forensic Audit Manual, and an Environmental Audit Manual, alongside the issuance of audited reports on forestry management, exemplifies the ASSL’s commitment to transparency, efficiency, and professionalism. In tandem, training sessions focusing on quality and performance management, IPSAS refresher courses, and specialised revenue and internal audits have capacitated the ASSL personnel with essential skills and knowledge, fostering a culture of continuous improvement.
The forthcoming year holds a strategic transformation in how audit findings are disseminated. Recognising the challenges posed by a singular, bulky Auditor General’s Report, the ASSL plans to segment its reporting into distinct categories: Local Councils, Public Accounts, and Ministries, Departments, and Agencies (MDAs). This innovative approach not only enhances accessibility but also allows stakeholders to engage more meaningfully with the findings pertinent to their areas of concern. By categorizing reports, citizens and governmental entities alike can focus on specific audits, thereby fostering greater accountability and service delivery. To this end, the ASSL will embark on a nationwide sensitization to prepare the minds of citizens and stakeholders to comprehend the rationale behind the report segmentation.
The EU’s partnership has proven effective, as evidenced by the ASSL’s ability to identify its needs, communicate them promptly, and collaboratively develop Terms of Reference for consultancy services. The realisation of two performance audit reports based on critical areas such as the Management of Water Catchment Areas and Forest Harvesting, showcases the tangible results of these concerted efforts. It is further noteworthy that stakeholders now exhibit increased interest in audit accountability, prompting a surge in citizen engagement around service delivery audits. Therefore, the ASSL has increased public confidence in ensuring accountability in public institutions.
As we move into the next phase, the ASSL is committed to addressing emerging audit issues, with a keen focus on climate change impacts. The groundwork laid by current audits and consultations serves as a robust foundation for hands-on evaluations across the newly defined reporting sectors. The establishment of Memoranda of Understanding with entities such as NaMEA, RAIC and the ACC, as well as an ongoing draft with NPPA, signifies ASSL’s expanding collaborative network aimed at enhancing accountability across all levels of government.
In summation, the ongoing development and segmentation of audit reporting practices are set to revolutionise the transparency landscape in Sierra Leone. As the ASSL continues to refine its strategies and practices, the future looks promising for enhanced communication and accountability that benefits citizens, stakeholders, and the overall governance framework of the nation.
The contributions of the EU in providing support in diverse ways, lend credence to the marathon achievements of the ASSL in the accountability framework of the country.