Sierra Leone: Public Accounts Committee and audit follow-up

How the Public Accounts Committee fits in

The Audit Service's annual report for 2021 sets out the legal chain. Section 119(2) of the Constitution provides for the audit of the public accounts and all public offices. Section 119(4) says the Auditor-General shall submit his report to Parliament and draw attention to any irregularities. Section 119(5) provides for Parliament to debate the report, with the Public Accounts Committee dealing with matters arising from it. Section 119(6) says the Auditor-General is not subject to the direction or control of any person or authority ¹. This site took this summary from the Audit Service report and has not checked it against the text of the Constitution.

In the same report the then Acting Auditor-General wrote that the office wished to bring issues to the attention of Parliament through the Public Accounts Committee. The report lists two problems raised with the committee. Auditees did not submit documents requested during audits. Performance audit reports were, in the report's words, "not given the desired attention" ¹.

Tabling and hearings

The Audit Service says the Auditor-General's report for 2023 was tabled in Parliament on 17 December 2024. In an item dated 17 April 2025, it quotes the committee chairman, Hon. Ibrahim Tawa Conteh, as saying he "will leave no stone unturned in dealing with issues highlighted in the report" ⁴.

The same item says Anti-Corruption Commissioner Francis Ben Kaifala told a press briefing on 9 January 2025 that the Commission would review the report, act on revenue loss, payroll and human resource issues, and coordinate with Parliament ⁴.

The transmittal letter of the 2024 annual report is dated December 2025 and signed by Auditor-General Abdul Aziz ².

How government responses are published

The 2024 annual report says PFM Regulation 151(9) "mandates the GAC to follow-up on the Auditor-General's and Public Account Committee's recommendations". The Government Audit Committee must prepare a report each year showing the status of outstanding recommendations ².

The same report says the PFM Act lets the Minister of Finance impose fines and penalties for not implementing audit recommendations, but that "enforcement still remains a challenge". It does not give the section number. It welcomes the Ministry of Finance's work to reactivate internal audit committees in ministries, departments and agencies ².

This site has not found a published executive reply to a Public Accounts Committee report, such as a Treasury Minute, or a published Government Audit Committee status report, as of 22 October 2026.

Auditor-General follow-up practice

• The Audit Service grades follow-up on a scale. 70% and above is substantially implemented, 40% to 69% is partially implemented or resolved, and below 40% is not implemented or unresolved ¹.
• For 2021 the report states that "most MDs and diplomatic missions failed to fully implement our audit recommendations" ¹.
• The office says it worked with the World Bank and the Ministry of Finance on standard operating procedures for follow-up ¹.
• The 2024 report says the Audit Service is "at an advance stage of establishing a Follow-Up Audits Division" ².
• Under section 86(1) of the PFM Act 2016, public entities and commissions should submit financial statements for audit by 31 March, as cited by the Audit Service ¹.

Where to find documents

• Auditor-General annual reports from 2003 to 2024, on the Audit Service website ³.
• The 2024 annual report as a PDF ².
• Parliament's website is parliament.gov.sl. This site could not open its committee report and Hansard pages to check them as of 22 October 2026.

Records on this site

This site has no Sierra Leone recommendation record yet. Records follow the method in How to track a recommendation. For the neighbouring system, see the Liberia page.