Author – Victor Mengot
*The Impasse between the Government & the Auditor General
Today, the Global Times Newspaper published an article calling for the sacking of the Auditor General. For the purpose of our subscribers, it is important that they understand the mandate of the Auditor General as enshrined in the Audit Commission Act 2014.
The Auditor General is mandated to carry out audits on the economy, efficiency and effectiveness with which the audited government entities use their resources in carrying out their responsibilities.
The Auditor General is the independent auditor reporting to Parliament.
Section 119 of the 1991 Constitution of Sierra Leone empowers the Auditor General to audit the public accounts of Sierra Leone and of all public offices including the courts, the central and local government administrations, the Universities and public institutions, together with statutory corporations, companies, bodies or organisations set up partly or wholly out of public funds.
Audit Service Sierra Leone’s mandate is covered by the national legal and regulatory framework which includes:-1991 Constitution of Sierra Leone Audit Service Act 2014, Audit Service Act 1998, Financial Administration Regulation 1998, Public Budgeting and Accountability Act 1998 (replaced)Government Budgeting and Accountability Act 2005, Financial Management Regulations 2007, Auditing standards including INTOSAI.Section 15 of the Audit Service Act 2014 Section 15 .
The Auditor-General shall, subject to this Act, act independently in the exercise of his duties under section 119 of the Constitution of Sierra Leone and shall not be subject to the direction or control of any person or authority S
Section 119 of the Sierra Leone 1991 Constitution(1) There shall be an Auditor-General for Sierra Leone whose office shall be a public office, and who shall be appointed by the President after consultation with the Public Service Commission, and subject to the approval of Parliament. (9) The provisions of section 137 of this Constitution, relating to the removal of a Judge of the Superior Court of Judicature, other than the Chief Justice, from office, shall apply to the Auditor-General. Section 137 of the Sierra Leone 1991 Constitution(4) Subject to the provisions of this section, a Judge of the Superior Court of Judicature may be removed from office only for inability to perform the functions of his office, whether arising from infirmity of body or mind or for statement misconduct, and shall not be so removed save in accordance with the provisions of this section(7) .
A Judge of the Superior Court of Judicature shall be removed from office by the President—a. if the question of his removal from office has been referred to a tribunal appointed under subsection (5) and the tribunal has recommended to the President that he ought to be removed from office; and b. if his removal has been approved by a two-thirds majority in Parliament. (8) If the President is satisfied on a petition presented to him in that behalf, that the question of removing the Chief Justice ought to be investigated, then— a. the President shall, acting in consultation with the Cabinet, appoint a tribunal which shall consist of— i. three Justices of the Supreme Court, or legal practitioners qualified to be appointed as Justices of the Supreme Court; and ii. two other persons who are not Members of Parliament or legal practitioners; b. the tribunal shall enquire into the matter and report on the facts thereof and the findings thereon to the President whether the Chief Justice ought to be removed from office under subsection (10), and the President shall act in accordance with the recommendations of the tribunal.
It is important for those calling for the sacking of the Auditor General should be mindful of the above legal provisions. This is because the same Constitution clearly states in Section 5:(1)– The Republic of Sierra Leone shall be a State based on the principles of Freedom, Democracy and Justice. (2) It is accordingly declared that— a. sovereignty belongs to the people of Sierra Leone from whom Government through this Constitution derives all its powers, authority and legitimacy; b. the security, peace and welfare of the people of Sierra Leone shall be the primary purpose and responsibility of Government, and to this end it shall be the duty of the Armed Forces, the Police, Public Officers and all security agents to protect and safeguard the people of Sierra Leone; and c. the participation of the people in the governance of the State shall be ensured in accordance with the provisions of this Constitution.
It is our Constitutional right to remind those who are calling for the Auditor General’s sacking that sovereignty belongs to the people.
He that hath ears to hear let them hear.
God Bless our Republic.
