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In a joint statement released today, the INTOSAI Development Initiative (IDI) and the INTOSAI General Secretariat expressed profound apprehension over recent events unfolding in Sierra Leone regarding the removal of the Auditor General, Mrs. Lara Taylor-Pearce, and Deputy Auditor General, Mr. Tamba Momoh.
The decision, announced on 9 July 2024, to refer their cases to Parliament has sparked significant unease within the international audit community, citing potential threats to the country’s democratic norms and the independence of its Supreme Audit Institution (SAI).
Sierra Leone’s Office of the Press Secretary disclosed that the President had endorsed the recommendations of a tribunal tasked with investigating the suspended officials. These recommendations included the removal of Mrs. Taylor-Pearce and Mr. Momoh from their respective positions. Subsequently, the Attorney-General and Minister of Justice were instructed to initiate the parliamentary review process, while the Audit Service Board was directed to follow suit regarding Mr. Momoh.
This development marks an unprecedented turn in Sierra Leone’s democratic history, representing the first instance of such removal procedures applied to senior public officials since the nation’s transition to democracy. Mrs. Taylor-Pearce, highly regarded within the INTOSAI community for her steadfast commitment to integrity and professionalism, stands prominently affected by these decisions.
Concerns Raised by INTOSAI and IDIINTOSAI and IDI have articulated grave concerns regarding the potential ramifications of these proceedings on the autonomy of Sierra Leone’s audit oversight. The Audit Service of Sierra Leone (ASSL), renowned for its role in upholding accountability within the country, faces the risk of diminished independence if its leadership can be removed without stringent adherence to due process. This situation may deter future auditors from executing their duties impartially, thereby undermining the effectiveness of Sierra Leone’s audit mechanisms and eroding public confidence in governmental accountability.
The stability of an independent audit function is paramount for fostering trust in governmental systems, both domestically and among international stakeholders such as development partners and financial institutions.
The outcome of these proceedings could reverberate across the global community of external auditors and governance institutions, impacting standards of transparency and accountability worldwide.INTOSAI and IDI’s StanceINTOSAI has closely monitored developments in Sierra Leone since 2021, consistently voicing concerns over the prolonged suspension of Mrs. Taylor-Pearce and Mr. Momoh.IDI has conducted a detailed analysis, highlighting potential deviations from constitutional processes and offering expert insights into auditing standards and allegations of misconduct. Looking ahead, INTOSAI and IDI stress the imperative of a transparent and expeditious parliamentary review process. It is crucial that the allegations and findings of the tribunal are made accessible to the public to uphold the credibility and fairness of the proceedings.
As this unprecedented case unfolds, INTOSAI and IDI call upon all stakeholders—including civil society organizations, development partners, and the media—to remain vigilant and well-informed. Ensuring that Sierra Leone’s Parliament fulfills its responsibilities with diligence and impartiality is essential to upholding the principles of good governance and safeguarding the integrity of its audit institutions.
When government do anything at em time, na dat go be. I think the best is for them to get a better retirement or end of service benefit.
Salone, we have seen VP fired, and it stood. Eventhough he was on the ballot during the elections.
Mind u, it’s the same power of that same office.