In a concerted effort to tackle persisting weaknesses within internal control systems highlighted by annual audit reports, the Government of Sierra Leone has taken significant steps towards improving accountability and curbing financial losses.
Following the Finance Act of 2022, which introduced sanctions aimed at incentivizing the implementation of audit recommendations, the Ministry of Finance has reinforced its commitment to addressing deficiencies identified by the Audit Service, Sierra Leone (ASSL). The Act includes clear provisions and punitive measures for defaulters, signaling a strong stance against negligence in implementing audit recommendations.
Moreover, leveraging a grant from the World Bank, the government developed a comprehensive Standard Operating Procedures Manual (SOP) for the follow-up on audit recommendations, which received approval from the Cabinet in 2022. According to Kandeh Sesay, Director of Internal Audit, the SOP serves as a crucial guideline for impactful follow-up practices, laying the groundwork for understanding and implementing audit recommendations effectively.
In tandem with the SOP, the government has rolled out a Digital Tracking Tool designed to monitor the implementation of audit recommendations in real-time. Director Sesay emphasized that this digital transformation will significantly enhance audit follow-up processes, providing stakeholders with up-to-date information for informed decision-making. The accompanying software aims to bolster the roles of various stakeholders in the audit process and offer comprehensive insights into the status of audit recommendation implementation across Ministries, Departments, and Agencies (MDAs), as well as Embassies, State-Owned Enterprises (SOEs), and Local Councils (LCs).
Notably, the Government of Sierra Leone, in collaboration with the European Union and UK International Development, has embarked on a comprehensive training and roll-out program for the SOP Manual. Starting with 15 MDAs and their respective Audit Committees in June 2023, the initiative now extends to key process owners from 21 additional MDAs and 16 active SOEs, totaling 366 participants. This initiative aims to equip stakeholders with the necessary knowledge and skills to implement the new SOPs effectively within their areas of responsibility.
Dr. Claudius-Tucker, Chairman of the Government Audit Committee, emphasized the importance of timely implementation of audit recommendations, urging controllers to support audit committees in ensuring effective follow-up.
The roll-out of these measures is anticipated to enhance the efficiency and effectiveness of audit follow-up processes across the government, fostering increased understanding and awareness of the new SOPs among internal audits, key process owners, and Audit Committees. Furthermore, it is expected to bolster the capacity of key process owners and Audit Committees to oversee the implementation of SOPs and enhance their understanding of responsibilities within the audit process.
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