Freetown, Sierra Leone –8th August, 2022: The Acting Auditor-General of Sierra Leone wishes to inform the general public that the following performance audit reports were tabled in Parliament on Wednesday 3rd August, 2022:
- Performance Audit Report on the Management of Public Debts by the Ministry of Finance; and
- Performance Audit Report on the Implementation of the School Feeding Programme by the Ministry of Basic and Secondary Education
Section 11(2) (c) of the Audit Service Act of 2014 mandates the Audit Service Sierra Leone (ASSL) to conduct value-for-money and other audits in a bid to ensure that efficiency and effectiveness are achieved in the use of public funds.
Section 16(1)(d) of the Public Financial Management Act of 2016 states that the Auditor-General, in accordance with the Constitution of Sierra Leone and the Audit Service Act of 2014 may at any time review or examine any aspect of the operations of the entities referred to in paragraph (a) of the Public Financial Management Act of 2016.
In addition to the financial and regularity audits undertaken by the institution, Performance Audit is another type of audit conducted by the ASSL to measure the economy, efficiency and effectiveness with which state institutions expend public resources in the discharge of their various mandates.
In connection with the Auditor-General’s mandate, and as a guardian of
Sierra Leone’s economic security, the ASSL undertook these performance audits separately, in compliance with the International Standards of Supreme Audit Institutions (ISSAI) and the Performance Audit Guidelines.
The full reports can be accessed at www.auditservice.gov.sl.
