By: Aminata Sesay
Parliament’s Finance Committee has questioned the Audit Service Sierra Leone (ASSL) over its proposed Le260.6 million budget for 2027, raising concerns about expenditure, delays in completing its headquarters and the need for stronger audits of public revenue.
The concerns were raised during a budget hearing chaired by the Committee’s Chairman, Hon. Kekura Vandi, as lawmakers scrutinized ASSL’s financial requirements and performance ahead of consideration of the 2027 national budget.
Representing the Audit Service, Acting Auditor General Morray Lansana told the Committee that ASSL completed 166 of 226 planned audits in 2025, representing 82 percent coverage, compared to 73 percent in 2024.
The audits covered ministries, local councils, embassies, public enterprises, donor-funded projects and government financial statements.
Lansana said the institution plans to maintain its audit coverage while improving the quality and scope of its work.
The Committee was also informed that ASSL submitted five performance audit reports to Parliament in 2026, covering electricity generation, emergency healthcare, the implementation of free healthcare, building permits, and service delivery in education and waste management.
The performance audits are designed to assess the efficiency and effectiveness of public programmes beyond traditional financial compliance.
For 2027, ASSL is seeking approximately Le260.6 million, including Le19.96 million for salaries, Le27.6 million for operational expenses and Le125.87 million for the completion of its headquarters.
The proposed allocation attracted questions from lawmakers, particularly over the implementation of the current year’s budget and delays in completing the headquarters project.
Members noted that only about Le10.5 million had been spent out of the Le19 million allocated in 2026. The Audit Service attributed the low expenditure partly to delays in construction and the timing of fund releases.
The Committee also urged ASSL to strengthen its scrutiny of revenue-generating activities, particularly those involving local councils and mining communities.
Lawmakers identified community development funds and mining-related revenues as areas requiring closer examination. They also suggested that the Audit Service deploy specialists, including mining engineers, to improve the effectiveness of audits in the extractive sector.
The Ministry of Finance, which participated in the hearing, requested clearer reporting on the utilization of the 2026 allocation, donor-funded projects, outstanding commitments and public financial management reforms.
The Ministry also stressed the need for improved coordination and interoperability among institutions responsible for managing public finances.
Meanwhile, ASSL outlined plans to increase the use of technology and digital systems in its operations, including the application of artificial intelligence in auditing.
The institution also said it plans to expand citizen participation in its accountability work and highlighted its collaboration with the Extractive Industries Transparency Initiative (EITI) to strengthen transparency in the mining sector.
At the end of the hearing, the Finance Committee called on ASSL to provide a detailed breakdown of its proposed 2027 budget by programme, together with a manpower plan and procurement alignment.
The Committee further urged the Audit Service to establish stronger mechanisms for tracking the implementation of audit recommendations, while emphasizing value for money, accountability and the timely release of approved funds.