By: James Kamara-Manneh
The Audit Service Sierra Leone (ASSL) has achieved a significant milestone in global budget transparency, as revealed by the 2023 Open Budget Survey (OBS) Index. The ASSL’s oversight score soared to 78% in 2023, up from 72% in 2021, demonstrating notable progress in audit effectiveness and public accountability.
The findings were announced during the launch event for the Sierra Leone Open Budget Survey Report 2023, held on May 29, 2024, at the Atlantic Hotel in Freetown. Abubakarr Kamara, the Programme Coordinator of the Budget Advocacy Network, highlighted a concerning drop in citizen participation in budget formulation, which fell by 70% from 2021 to 2023. However, 33% of participants selected critical issues for the ASSL’s focus, showcasing active public engagement in audit processes.
The OBS report further positions Sierra Leone as a leader in budget transparency, with its score rising from 45% in 2021 to 55% in 2023, a 10-point leap above the global average. This improvement propelled Sierra Leone from 64th place in 2021 to 47th in 2023 out of 125 countries, underscoring the nation’s commitment to financial openness and accountability.
Acting Auditor General Abdul Aziz expressed enthusiasm over this accomplishment, emphasizing that it will drive the ASSL to further enhance its operations. He attributed the success to increased citizen involvement in both the pre-planning and follow-up stages of the audit process. Mr. Aziz noted that the ASSL has expanded its audit scope beyond mere financial scrutiny to include assessments of service delivery, directly impacting citizens’ lives.
“The reward for good work is more work,” Aziz remarked, highlighting ASSL’s dedication to continuous improvement. This achievement is seen as a testament to the institution’s unwavering efforts to bolster transparency and accountability in Sierra Leone.
The OBS Index serves as a critical barometer of an audit institution’s capability to fulfill its mandate effectively. Sierra Leone’s improved audit oversight score reflects the strides made in fortifying the country’s audit framework. As Sierra Leone continues to ascend in global rankings, the ASSL remains poised to further its mission of enhancing governance and public trust through rigorous and transparent audit practices.