Audit Service Act, 2014
The current Act governing the Audit Service of Sierra Leone and the independent audit of public funds by the Auditor-General.
Summary
The Audit Service Act, 2014 is the principal statute governing the Audit Service of Sierra Leone. It re-establishes and modernises the Service that supports the Auditor-General in the independent external audit of government ministries, departments, agencies and other users of public funds.
The Act strengthens the independence and capacity of the Audit Service, provides for its governance and funding, and sets out the Auditor-General's mandate to audit the public accounts and report to Parliament. It reinforces the framework of public financial accountability and underpins the scrutiny of public spending by Parliament's accounts committees.
Main provisions
- Re-establishes and governs the Audit Service of Sierra Leone.
- Provides for the independence, governance and funding of the Service.
- Sets out the Auditor-General's mandate to audit public accounts and public funds.
- Provides for audit reports to be laid before Parliament.
- Strengthens public financial accountability and parliamentary scrutiny.