By Donstance Koroma
President Julius Maada Bio has commended the Audit Service Sierra Leone (ASSL) for its outstanding progress in promoting transparency, accountability, and good governance, speaking during the state opening of parliament, August 6, 2024 President Bio praised the institution’s expanded audit coverage and growing public trust, which he said now extends to 85% of government expenditures.
Audit Service Sierra Leone has demonstrated consistent performance in safeguarding public funds and strengthening governance, president Bio stated.
The president’s remarks coincided with the submission of ASSL’s 2024 Annual performance Report to parliament, in accordance with Section 30(1) of the Audit Service Act, 2014, the report provides a comprehensive overview of the institution’s operations and strategic progress during the year.
According to the report, ASSL completed 193 audits, comprising 172 planned audits and 21 unplanned audits, achieving 88% coverage of its total audit plan for 2024. These audits spanned financial, compliance, performance, and information system audits—critical components of national development and public financial management.
The report highlights substantial improvements in internal support functions human resources, finance, ICT, legal services, communications, and quality assurance all of which contributed to institutional resilience and the delivery of high-quality audits.
A total of 150 staff members benefitted from local and international training and development programs, reflecting ASSL’s ongoing investment in capacity building and professional development.
The report also underscored improvements in stakeholder engagement, noting productive collaboration with Parliament, MDAs, civil society organizations, local authorities, media, and
these partnerships have been key to enhancing public awareness and ensuring broader implementation of audit recommendations.
The 2024 Annual Performance Report also reviewed progress under the ASSL Strategic Plan 2021–2025, particularly the past two years, which featured the introduction of a results framework supported by the African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E).
Lessons learned from implementation gaps have informed the development of the next strategic cycle Strategic Plan 2025–2029 which focuses on four priority outcomes, strengthening audit quality, promoting public accountability enhancing strategic partnerships Building internal capacity
As ASSL transitions into this new strategic phase, the institution remains focused on expanding audit coverage, increasing the implementation of audit recommendations, and advancing public accountability in Sierra Leone, stated the report’s Executive Summary.
Despite the notable progress, the report acknowledges several challenges that affected the timely execution and scope of activities:
Delayed budgetary releases and shortfalls in funding, which disrupted fieldwork schedules and the procurement of essential resources
Logistical difficulties, including vehicle breakdowns, which limited mobility and operational efficiency
Shortage of specialized staff, especially in emerging areas such as forensic and information system audits, restricting ASSL’s ability to undertake complex assignments
Delays in receiving financial statements and supporting documents from some auditees, causing postponement of several audits
Stalled construction of the new ASSL office, hindered by underperformance of the contractor and inconsistent government funding, lack of implementation of the Audit Management Information System (AMIS), affecting workflow tracking and operational oversight
Despite these setbacks, ASSL demonstrated resilience through strategic prioritization, internal coordination, and support from development partners, enabling the institution to meet most of its annual targets.
As the country’s supreme audit institution, ASSL continues to play a vital role in strengthening public financial accountability, ensuring transparency in the use of public resources, and supporting Sierra Leone’s broader governance and reform agenda.
Copyright –Published in Expo Times News on Friday,1st August 2025 (ExpoTimes News – Expo Media Group (expomediasl.com)
