APC Calls for Upholding Transparency in Audit Processes

In a significant response to the tribunal report regarding the removal of Sierra Leone’s Auditor General, Lara Taylor-Pearce, and her Deputy, Tamba Momoh, the All Peoples Congress (APC) Parliamentary Caucus issued a comprehensive position paper during their monthly press conference on October 30, 2024. The document was presented by Honorable Abdul Kargbo, the Leader of the Opposition, and it highlights serious concerns about the implications of the tribunal’s findings for accountability and transparency within the country’s auditing processes.

The APC caucus contends that the tribunal’s conclusions lack robust support from established international auditing standards and expert testimonies. They argue that the decision poses a significant threat to the independence of audit institutions in Sierra Leone, which is crucial for ensuring that government actions are subject to scrutiny.

Key Points from the Position Paper

1. Adherence to International Standards: The APC asserts that both the Auditor General and her Deputy adhered strictly to the International Standards on Auditing (ISA), specifically ISA 240, and its public sector equivalent, the International Standards of Supreme Audit Institutions (ISSAI) 2240. These standards indicate that auditors are not expected to authenticate documents but should follow procedures that include confirming details with third parties when necessary. The APC argues that requiring consent for such confirmations undermines the very purpose of these standards, which is to detect fraud and ensure transparency.
2. Expert Testimony Overlooked: The position paper highlights a critical point from paragraph 212 of the tribunal report, where the Director General of the INTOSAI Development Initiative (IDI) stated that he had never encountered a requirement for auditors to seek consent from auditees before confirming details with third parties. The APC claims that the tribunal’s reliance on testimonies from non-expert witnesses, while disregarding expert opinions, is not only biased but also a mockery of fairness and justice.
3. Impact on Audit Independence: The APC warns that if this unprecedented removal of the Auditor General garners a two-thirds majority in Parliament, it will significantly compromise the integrity of audit processes in Sierra Leone. The Audit Service is perceived by many citizens as the last bastion of independent accountability. The removal of such a key figure may deter other auditors and oversight institutions from conducting their work freely, fostering an environment of fear and political interference.
4. Allegations Against Audit Performance: The caucus expresses astonishment at the tribunal’s conclusions regarding the alleged failure to audit the Freetown City Council (FCC) for the financial year 2020. They point out that the Auditor General had issued an unqualified opinion on the FCC’s financial statements, which contradicts the tribunal’s claims. The APC emphasizes that audits conducted by the Audit Service are scope-based and limited to public accounts and entities established by law, excluding non-governmental organizations from their mandate.
5. Concerns About Public Funds Accountability: The APC highlights that allowing the removal of the Auditor General, particularly for issues related to audit performance, would undermine the efforts to maintain transparency in the management of public funds. They reference the President’s previous rejection of a Finance Bill that allowed unaccountable imprests for high-ranking officials, which posed risks of misuse of public resources. The APC insists that they will not support any measures that erode accountability.
6. Support from Professional Bodies: The position paper notes that the Institute of Chartered Accountants of Sierra Leone (ICASL) conducted its own investigation and found no evidence of professional misconduct by the Auditor General and her Deputy. Instead, ICASL confirmed that the auditors acted in the public’s best interest and adhered to international standards. Similarly, INTOSAI issued a statement supporting the auditors’ compliance with their standards, reinforcing the APC’s arguments against the tribunal’s findings.
7. Call for Presidential Reconsideration: Concluding their position, the APC urges President Julius Maada Bio to reconsider the tribunal’s recommendations regarding the removal of the Auditor General and her Deputy. They stress that upholding the principles of transparency and accountability is essential for the credibility of Sierra Leone’s governance framework. The APC expresses hope that the President will heed their call to maintain the integrity of the audit services that have long been a pillar of public trust.

In summary, the APC Parliamentary Caucus asserts that the necessary two-thirds majority in Parliament for the removal of the Auditor General cannot be achieved without the support of the opposition. They advocate for a careful reconsideration of the tribunal’s recommendations, emphasizing the need to protect the tenets of transparency and accountability that have defined Sierra Leone’s governance.