Lara Taylor-Pearce (Mrs.)
FCCA, FCASL, MBA, GOOR
Response to Press Release from State House dated Tuesday 9th July 2024, and reported Statement by the Director of Public Prosecution.
I have been made aware of the above mentioned press release issued by the Office of the Press Secretary, State house, and a statement by the Director of Public Prosecutions, reported on news programs. I note that it pertains to the suspension of Mr. Tamba Momoh one of my former Deputy Auditor Generals, and myself, Mrs. Lara Taylor-Pearce.
After almost three years, I have decided to break my silence on my suspension from office. I want it to be made known that as a professional accountant with over thirty years of unblemished career; I have always carried out my roles with the utmost professionalism, care, diligence and integrity.
My career as an auditor started in September 1991 at KPMG Peat Marwick, where I worked, studied and qualified as a full member of the Association of Chartered Certified accountant (ACCA) UK in December 1998. I was later admitted as a fellow of that Association in December 2003. In December 2004, I was admitted as a fellow of the Institute of Chartered accountants of Sierra Leone.
I also hold a MBA in Leadership and sustainability from the University of Cumbria in the UK.
I was appointed as the Auditor General of the Republic of Sierra Leone on the 24th November 2011, after having served as a Deputy Auditor General since July 2007. Since my appointment, I have carried out my role in ensuring that public funds are safeguarded and used for the benefit of Sierra Leoneans. This was the oath I swore to in November 2011 when I took up the position as Auditor General.
As a professional accountant, I have been guided by the principles of integrity, transparency and accountability as stipulated by the accounting professional bodies to which I belong, and I have never been found wanting for any breach of professional standards by any of these bodies, nor by any organization I have worked for over the years. I believe that it was because of my record that the International audit bodies recognized me and appointed me as the Chair of the Governing Board of the African Region of Supreme Audit Institutions, English speaking countries (AFROSAI-E) and the Vice Chair of the board of the INTOSAI Development Initiative (IDI), positions I held respectively for the maximum period of six years.
Under my leadership of the ASSL, Sierra Leone gained international recognition as a country willing to uphold the independence of Supreme audit institutions, as there had been no interference with my job until November 2021 when I was suspended for alleged professional misconduct.
The public should be aware that the work of all auditors around the world is guided by laid down auditing standards. Public sector auditors are expected to ensure that the public interest- (tax payers and citizens in general) is up held during the course of any audit.
I believe that this is the reason why the Sierra Leone constitution is clear in Section119 (6) which states; “In the exercise of his functions under this Constitution or any other law, the Auditor-General shall not be subject to the direction or control of any person or authority.”
This is further buttressed in Section 15 of Audit Service Act 2014 which states that “The Auditor-General shall, subject to this Act, act independently in the exercise of his duties under section 119 of the Constitution of Sierra Leone, and shall not be subject to the direction or control of any person or authority.”
It is worth noting that the Audit Service Sierra Leone has always carried out its mandate using International audit standards as specified in section 11(2a) of the Audit Service Act 2014; “ensure compliance with auditing standards and code of ethics established by the International Organisation of Supreme Audit Institutions (INTOSAI) and other recognised standards issued or accepted by funding or donor organisations in conducting audits of their projects;”.
As an auditor with over thirty years’ experience, I am well aware of the circumstances when an auditor is professionally bound to seek third party verification, and the procedures to follow for such verifications.
The public is aware that the Tribunal set up to investigate one of my former Deputies Mr. Tamba Momoh and myself, started public sittings in March 2022 following our suspension in November 2021. The case for the suspension was only made known to us in June 2022.In response, I submitted an over forty-five-page comprehensive written response to the Tribunal to explain the facts.
In the twenty-one months that the Tribunal sitting lasted for, I attended every sitting except one in July 2022.
The Tribunal hearings were public, and members of the public who were present at those sittings, are aware that the only matters brought up pertaining to me as Auditor General, during that twenty-one-month period, had to do with third party verification issues for a Compliance audit, and a regular audit management procedure for another audit. No evidence was adduced nor were any witnesses called to support any of the other allegations stated in the case presented to us in June 2022. Though I had given a detailed written response to the case, there was no opportunity given to publicly defend myself, as those other allegations never came up during the public Tribunal.
Nevertheless, whilst I do not wish to address any issue for which evidence was not led at the Tribunal, I have read and listened with incredulity the most outrageous allegation linking me with leaking of information. I can categorically state here that I Lara E. Taylor[1]Pearce, have never knowingly or unknowingly, directly or through others, ever provided information or leaked any information used in any audit or in the process of carrying out my job to any person or persons, whether as individuals or as part of a publication whether those people are local or international. Those who have been leaking information, now carry the burden of knowing that their actions whether deliberate or otherwise, has resulted in the castigation of an innocent person, and they now must examine themselves, just as those who gave false testimony to the Tribunal.
I would like the public to know, that the Audit Service carries out its functions professionally, and there are dedicated lines of responsibility and communication which staff adhere to. All audits are managed by a Deputy Auditor General who has full responsibility for those audits.
Each category of audit- Financial Statement, Compliance and Performance audits, are carried out using specific international standards for Supreme Audit Institutions (ISSAI). Each category of audit uses different standards.
I can categorically state here that apart from the quality assurance function within the organisation which checks how audits are being done, ALL performance audits are agreed upon and monitored by an Advisory Performance Audit Committee (APAC) chaired by the Deputy Auditor General, Finance and Corporate Services with members coopted from various divisions within the organisation. This committee acts independently and any delays for performance audits are dealt with by that committee.
There was no way a performance audit would have been stopped without this committee being made aware of the reason for such a decision. In fact, only the APAC had the authority to stop a performance audit after a thorough review of issues that may have arisen. No one person including the Auditor General, had ever decided on a change of direction of any APAC agreed performance audit, whether the auditee was a local council or any other body. I am aware that there were ongoing performance audits of some institutions including selected local councils whilst I was in office.
The public is informed, that unlike financial statement and compliance audits which are carried out annually, Performance audits are based on agreed topics, and can take over two years to be finalized.
Let it be known that all Financial Statements in the Sierra Leone Public Sector, (Central and Local Government) are prepared using the International Public Sector Accounting Standards (IPSAS), and that is the basis for audits of all such financial statements. I am aware that the Financial Statements of the Central Government accounts and all Local councils were audited whilst I was in office.
Let me also take this opportunity to inform the public that the accounts and activities of the Audit Service are audited by an independent audit firm appointed by Parliament as per section 119(12) of the Constitution. I can categorically state that at no time has any audit report found me wanting of any professional or administrative misdeeds.
On the 12th of June 2024, all parties to the suspension were called to a meeting by the Tribunal panel. At that meeting, we were informed that the report on the findings of the Tribunal was completed and was to be presented on that date. We were told that we would be given copies of the report within a few days. As at the 14th July 2024, we, the defendants have not received any copy of the Tribunal report.
Finally, I want the public to note that all this has taken place whilst I have been deprived of the opportunity for the Supreme Court to hear my case on whether or not the Tribunal itself is constitutionally legitimate.
As this is a professional matter; I hereby proffer the contacts of the professional bodies to which I belong, for the Attorney General to report and provide them with the alleged evidence of professional misconduct for which my removal is now being sought;
- 1. The Association of Chartered Certified Accountants (ACCA)
The Adelphi
1-11 John Adam Street
Adelphi Terrace
London WC2N 6AU, UK
- 2. The Institute of Chartered Accountants of Sierra Leone (ICASL)
3 Riverside Drive
Off Kingharman
Road Freetown Sierra Leone
I wish to thank all those who have supported me throughout this journey. I have received overwhelming support both locally and internationally, and I am grateful to all of you. Despite the challenges, you all have continued to believe in what I stood for, and continue to stand for. Finally, thanks to my legal team led by Mr. Rowland S V Wright, and the numerous professional colleagues who have never relented in their support for me, the truth, integrity, and professionalism.
God bless you all.
Lara E. Taylor-Pearce (Mrs.) 14th July 2024
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