On May 7th, 2024, the Audit Service Sierra Leone (ASSL) released a press statement announcing the submission of two performance audit reports to Parliament.

The Acting Auditor-General of Sierra Leone highlighted the importance of these audits in ensuring efficiency and effectiveness in the use of public funds, in accordance with the Audit Service Act of 2014 and its amendment Act of 2023.

The first report focuses on the distribution of water supply in the Western Area by the Guma Valley Water Company. This audit aims to evaluate the efficiency and effectiveness of the company’s operations in providing water supply services to the residents of the Western Area. With access to clean water being essential for public health and development, the findings of this audit are of significant interest to the general public and policymakers alike.

The second report examines the utilization and monitoring of tied grants by the Freetown City Council. Tied grants are funds allocated for specific purposes, and this audit assesses how effectively these grants have been utilized by the council and the adequacy of monitoring mechanisms in place. As local governments play a crucial role in service delivery and infrastructure development, the outcomes of this audit will provide insights into the stewardship of public funds at the local level.

Both audits were conducted in accordance with international standards, including the International Standards of Supreme Audit Institutions (ISSAI) and the Performance Audit Guidelines. The ASSL reiterated its commitment to upholding these standards to ensure the credibility and reliability of its audit findings.

The release of these reports underscores the role of the ASSL as a guardian of Sierra Leone’s economic security. By conducting performance audits, the ASSL aims to measure the economy, efficiency, effectiveness, environment, and equity in the utilization of public resources by state institutions. This proactive approach to financial oversight helps promote transparency, accountability, and good governance in the management of public finances.

Following their submission to Parliament, the full reports will be made accessible to the public on the ASSL website (www.auditservice.gov.sl). Citizens and stakeholders are encouraged to review the findings and recommendations of these audits to contribute to ongoing efforts to improve the management of public resources and enhance service delivery in Sierra Leone.