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Audit Service Act, 1998

An Act establishing the Audit Service of Sierra Leone to support the Auditor-General in the independent audit of public accounts.

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Summary

The Audit Service Act, 1998 established the Audit Service of Sierra Leone to support the Auditor-General in carrying out the constitutional duty of auditing the public accounts of Sierra Leone and all public offices.

The Act provided for the organisation and staffing of the Audit Service, the functions and independence of the Auditor-General, and the arrangements for reporting audit findings to Parliament. Its purpose was to strengthen public financial accountability through independent external audit. It was later replaced by the Audit Service Act, 2014.

Main provisions

  • Establishes the Audit Service of Sierra Leone.
  • Supports the Auditor-General in auditing public accounts and public offices.
  • Provides for the organisation, staffing and independence of the Service.
  • Provides for reporting of audit findings to Parliament.
  • Later replaced by the Audit Service Act, 2014.