The Acting Auditor-General of Sierra Leone announced that two significant performance audit Reports have been tabled in Parliament. These Reports, initially submitted on May 2, 2024, were formally presented on May 23, 2024.
The Reports scrutinise two critical areas: The Distribution of Water Supply in the Western Area by the Guma Valley Water Company and The Utilisation and Monitoring of Tied Grants by the Freetown City Council.
“These audits are essential to ensure that public funds are being used efficiently and effectively,” said the Acting Auditor-General. The audits were conducted in line with Section 11(2)(c) of the Audit Service Act of 2014 and its 2023 amendment, which empowers the Audit Service Sierra Leone (ASSL) to carry out value-for-money and other types of audits.
The Public Financial Management Act of 2016 further supports this mandate. Section 16(1)(d) states that the Auditor-General can review or examine any aspect of the operations of public entities to ensure compliance and accountability.
“These performance audits go beyond financial audits to measure how economically, efficiently, effectively, and equitably public resources are used,” explained the Auditor-General.
The ASSL conducted these audits following the International Standards of Supreme Audit Institutions (ISSAI) and the Performance Audit Guidelines.
