By Mackie M. Jalloh
Suspended Auditor-General Lara Taylor-Pearce has critically challenged the conclusions of the Tribunal that investigated her conduct, following the release of its controversial audit report. In a detailed statement issued on September 3, 2024, Taylor-Pearce expressed deep concern over what she described as significant flaws in the Tribunal’s approach, particularly its understanding of the audit process and the weight given to different pieces of evidence.
The Tribunal’s report, which had been widely circulated on social media since August 29, 2024, scrutinized Taylor-Pearce and her former Deputy, Tamba Momoh, over their handling of high-profile audits, including a compliance audit of the Office of the President. However, Taylor-Pearce has now come forward to clarify and refute several key points in the Tribunal’s findings, which she argues were based on fundamental misunderstandings of auditing standards and procedures.
Taylor-Pearce expressed dismay at the Tribunal’s portrayal of the compliance audit of the President’s office, emphasizing that it was not a financial statement audit—a critical distinction that she felt the Tribunal failed to grasp. She highlighted that the application of third-party confirmations in her case was misinterpreted, leading to incorrect conclusions about her unprofessional conduct.
One of her major contentions was the Tribunal’s reliance on the testimony of a state witness, which she criticized as lacking both evidentiary support and a solid regulatory foundation. In contrast, the Tribunal largely ignored the testimony of an international public sector audit expert, whose expertise far surpassed that of the state’s witnesses. This, Taylor-Pearce argued, skewed the Tribunal’s conclusions and undermined the fairness of the process.
Taylor-Pearce also addressed what she considered a profound misunderstanding by the Tribunal regarding the internal audit processes of the Audit Service Sierra Leone (ASSL). She refuted the Tribunal’s claim that two separate reports were produced for the same audit, explaining that the existence of draft reports is a standard practice in auditing. These drafts are reviewed internally before the final report is issued—a process the Tribunal appeared to misconstrue as evidence of wrongdoing.
The former Auditor-General was particularly vocal in her defence of the performance audit of the Freetown City Council (FCC), where she described the state witnesses’ evidence as “baseless, unfounded, and untruthful.” Taylor-Pearce accused the Tribunal of accepting a flawed narrative that ignored the established chain of command within the ASSL, further demonstrating what she perceived as the Tribunal’s lack of understanding of the operational realities of public sector auditing.
In addressing the Tribunal’s findings on alleged conflicts of interest and breaches of confidentiality, Taylor-Pearce categorically denied any wrongdoing. She clarified that she had no familial ties with any of the parties involved in the audits and that all third-party authentication requests were handled in strict accordance with professional standards. She asserted that the letters sent out did not disclose any confidential information, thereby upholding the integrity of the audit process.
In her closing remarks, Taylor-Pearce questioned the validity of the Tribunal’s overall conclusions, pointing out that no direct evidence of misconduct or unethical behaviour on her part was presented during the hearings. She warned that the Tribunal’s findings could have far-reaching consequences, potentially undermining the future independence and effectiveness of public sector auditing in Sierra Leone.
Taylor-Pearce also took the opportunity to express her gratitude to her legal team, led by Mr. Rowland S. V. Wright, as well as her colleagues, family, and supporters who stood by her throughout the challenging period. She reiterated her lifelong commitment to maintaining the highest standards of integrity in public service, underscoring her dedication to the principles of transparency and accountability that define public sector auditing.
