By: Hassan Osman Kargbo
The Audit Service Sierra Leone (ASSL) has informed the public that the Service has tabled Two Performance Audit Reports in the House of Parliament.
According a press release dated 23 May 2024, the Acting Auditor-General, Audit Service Sierra Leone informs that the following Performance Audit Reports which were on Thursday 2 May, 2024 submitted to Parliament, have on Thursday 23 May, 2024 been tabled in Parliament.
“…the following Performance Audit Reports which were submitted to Parliament on Thursday 2 May 2024 have been tabled on Thursday 23 May, 2024,” part of the release reads.
It continued that: “1. Distribution of Water Supply in the Western Area by the Guma Valley Water Company.
- Utilisation and Monitoring of Tied Grants by the Freetown City Council. Section 11(2)(c) of the Audit Service Act of 2014 and its Amendment Act 2023 mandate 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″, it stated.
The release informed that, 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, effectiveness, environment and equity with which state institutions had expend public resources in the discharge of their various mandates.
It noted that 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.
It added that the full reports would be uploaded on the Audit Service website after it would have been tabled in Parliament.
