BudgIT Sierra Leone, a civic-tech organization committed to promoting fiscal transparency and accountability, commends the Audit Service Sierra Leone for duly submitting the 2023 Audit report to parliament in line with section 119 of the 1991 constitution of Sierra Leone.

The 2023 Sierra Leone budget introduced commendable provisions aimed at promoting economic stability and good governance. Auditing the country’s public accounts is critical in curbing corruption, enhancing accountability, and ensuring the judicious use of public funds.

Prioritizing Independent Audits

The national budget process underscores the role of independent audits, particularly by the Audit Service Sierra Leone (ASSL), to ensure public funds are effectively managed. Independent audits strengthen governance structures, promote fiscal discipline, and build public trust in government spending. This focus is especially vital as the country’s concerns about corruption and financial mismanagement persist.

Despite the critical role of ASSL in enhancing transparency and accountability in public spending, it is apparent that some Ministries, Departments, and Agencies (MDAs) of government attach little importance to the audit process. They are often very unresponsive to audit queries during the audit process. Later, the MDAs will outlandishly debunk audit findings when critical concerns about misappropriation and lack of transparency in their utilization of public funds are documented in the audit report. This begs the question, why repudiate the final audit findings encapsulated in the audit report when you failed to justify your expenditure during the audit process? These laissez-faire attitudes of public officers and public institutions clearly highlight the lack of transparency in the utilization of public funds and the apparent show of poor commitment due to the seeming lack of repercussions or consequences for their actions.

Challenges to the Audit Process

BudgIT Sierra Leone calls on the government to look into the following key challenges:

• Lack of Political Will: There should be strong political will because public officers often disregard audit findings due to insufficient enforcement and a lack of commitment to accountability at the highest levels.
• Weak Enforcement Mechanisms: Audit recommendations are frequently ignored, allowing those responsible for financial mismanagement to escape accountability.
• Fear of Repercussions: Some public officers may hesitate to implement audit recommendations due to political or professional backlash concerns.

Cultivating Transparency and Accountability: A Call to Action

To enhance the audit process in ensuring transparency and accountability in the management of public resources, BudgIT Sierra Leone urges the government and other stakeholders to implement the following recommendations:

• Enforcing Audit Recommendations: Audit findings must be acted upon impartially with clear and strong consequences for non-compliance.
• Strengthening Institutions: Empowering entities like the ASSL, Public Account Committee(PAC) in parliament, Anti-Corruption Commission(ACC), etc, with resources and authority to hold public officers accountable will be very crucial in lending credence to the audit process
• Public Engagement: Citizens must demand transparency and follow-up on audit outcomes to create sustained pressure on duty bearers for accountability.
• Deterrence through Consequences: Establishing a strong system where financial mismanagement in relation to budget implementation leads to tangible penalties will deter future violations.

Independent audits of budget implementations represent a critical opportunity to reshape Sierra Leone’s governance landscape. By committing to transparency and enforcing audit findings, the government can build a foundation for fiscal discipline and public trust.

At BudgIT Sierra Leone, we stand ready to support this journey toward accountability by empowering citizens with accessible information and advocating for stronger governance systems. Together, we can ensure that Sierra Leone’s resources are managed responsibly, paving the way for sustainable development and prosperity.

Brima Sesay

Country Lead, BudgIT Foundation Sierra Leone

Email: [email protected]

Contact: +23272141811