Mackie M. Jalloh: Sierra Leone Telegraph: 04 September 2024:
In the heart of Sierra Leone’s capital, where politics intertwines with governance, the recent Tribunal report on the Auditor-General and her Deputy has sparked widespread discourse. This report, overseen by Mrs. Justice Nyawo Matturi Jones JSC (Rtd) and her esteemed colleagues, has delved into allegations of misconduct, unprofessionalism, and potential conflicts of interest within one of the nation’s most critical institutions, the Audit Service Sierra Leone.
The findings have not only put the Auditor-General and her Deputy under intense scrutiny but have also raised questions about the integrity of the auditing processes at the highest levels of government.
Sierra Leone’s Chief Minister, David Moinina Sengeh, took center stage, providing a comprehensive and critical analysis of the report, underscoring its implications for the country’s governance and the accountability of public officeholders.
The Tribunal’s Findings: A Closer Look
The Tribunal’s report, which has now been made public, has ignited a firestorm of debate among politicians, civil society organizations, and the media. Its content, which spans several hundred pages, meticulously documents the alleged misconduct of the Auditor-General and her Deputy, offering a narrative that challenges the conventional understanding of their roles and responsibilities.
One of the key revelations in the report is the alleged hypocrisy in the auditing practices under the Auditor-General’s leadership. According to the findings, the Auditor-General and her Deputy went to extraordinary lengths to audit the Office of the President, including allegedly breaching confidentiality protocols. Yet, during the same period, they reportedly obstructed the auditing of the Transform Freetown projects, spearheaded by Mayor Yvonne Aki-Sawyerr.
Paragraphs 145-161 of the report detail how the Audit Service team highlighted the Mayor’s inability to produce records for various projects. Despite this, the Auditor-General and her Deputy allegedly refused to authorize a detailed audit of these projects, raising suspicions of double standards and potential bias against the President’s office.
This inconsistency in the application of auditing standards has led to accusations of “witch-hunting” against the highest office in the land. In paragraph 253, the report goes further, stating that the evidence showing the Auditor-General’s refusal to sign a letter requesting information from other parties involved in the Freetown projects remains unchallenged. This refusal, juxtaposed with her proactive pursuit of third-party information against the President, paints a picture of selective scrutiny, which the Chief Minister described as “almost unbelievable.”
The Improper and Unethical Conduct
David Moinina Sengeh, reflecting on the report, expressed profound concern over what he described as improper and unethical behaviour by the Auditor-General. Drawing from his own experience leading a Ministry, the Chief Minister highlighted the significance of maintaining transparency and professionalism in all stages of the auditing process. He emphasized that altering a final draft audit report after it has been presented during exit interviews, without consulting the auditors or the auditee, constitutes a serious breach of ethical standards.
Paragraphs 225-227 of the Tribunal’s report recount how the Auditor-General and her Deputy allegedly modified draft audit reports in ways that were detrimental to the Office of the President. This action, according to Sengeh, amounted to gross misconduct, as it not only compromised the integrity of the audit process but also undermined the trust placed in the Auditor-General’s office to provide impartial and accurate assessments of government operations.
Conflict of Interest and Leadership Failures
Another critical aspect of the Tribunal’s findings is the issue of conflict of interest, particularly concerning the Deputy Auditor-General. The report reveals that while serving in his official capacity, the Deputy Auditor-General was also leading a private firm that provided audit services to other public institutions. This dual role, outlined in paragraphs 121-128 and 207-209, raises serious questions about the impartiality and objectivity of his work within the Audit Service.
The Tribunal’s report also criticizes the Auditor-General for allowing this situation to persist, highlighting a failure of leadership at the highest level of the institution.
The Chief Minister, reflecting on these revelations, questioned how such a blatant conflict of interest could be permitted under the leadership of the Auditor-General. This lapse, he argued, not only undermined the credibility of the Audit Service but also reflected poorly on the governance standards expected from such a critical institution.
Recommendations and the Way Forward
The Tribunal’s report concludes with several recommendations aimed at addressing the issues uncovered during the investigation. Among these, three stand out for their potential impact on the future of the Audit Service Sierra Leone and the broader governance landscape of the country.
The second recommendation calls for the removal of the Deputy Auditor-General from his position by the Audit Service Board Sierra Leone. The report notes that the Deputy Auditor-General had submitted a resignation letter during the Tribunal proceedings, but this resignation was not accepted due to the ongoing investigation. The Chief Minister emphasized the importance of ensuring that the Board of the Audit Service fulfils its mandate in holding its members accountable, particularly in light of the serious allegations brought against the Deputy Auditor-General.
The third recommendation urges the Anti-Corruption Commission (ACC) to investigate both the Auditor-General and her Deputy for their conduct during the 2020 audit, with a specific focus on their handling of the Office of the President and the Freetown City Council.
The Chief Minister highlighted the significance of this recommendation, pointing out that the Transform Freetown project, linked to Mayor Yvonne Aki-Sawyerr, has been repeatedly associated with allegations of corruption. He clarified that the call for an ACC investigation is not an act of witch-hunting but a necessary step to ensure that the recommendations of the Tribunal are thoroughly examined and acted upon.
Lastly, the Tribunal’s fourth recommendation addresses the need for a constitutional review, specifically Section 137, to provide a more effective mechanism for monitoring and disciplining the Auditor-General.
The Chief Minister, who is closely involved in the ongoing constitutional review process, expressed his commitment to ensuring that this recommendation is given due consideration. He underscored the importance of strengthening the legal framework governing the Audit Service to prevent future instances of misconduct and to enhance the accountability of those in positions of power.
The Broader Implications
The Tribunal’s report and the Chief Minister’s response have broader implications for Sierra Leone’s governance and accountability landscape. The revelations of alleged misconduct and double standards within the Audit Service have shaken public confidence in the institution’s ability to perform its role impartially and effectively.
Moreover, the findings have raised critical questions about the checks and balances in place to oversee the conduct of public officials, particularly those entrusted with safeguarding the country’s financial integrity.
As the government moves forward with implementing the Tribunal’s recommendations, the spotlight will remain on the actions taken by the Audit Service Board, the Anti-Corruption Commission, and other relevant bodies. The Chief Minister’s commitment to ensuring that these recommendations are acted upon reflects a broader desire to restore public trust in the country’s governance institutions.
However, the path ahead will not be without challenges. The allegations against the Auditor-General and her Deputy have already polarized opinion, with some viewing the Tribunal’s findings as a necessary step towards accountability, while others see it as a politically motivated attack on the independence of the Audit Service.
Balancing these perspectives will require careful navigation by the government, as it seeks to uphold the principles of transparency and accountability while also ensuring that justice is served.
The Tribunal report on the Auditor-General and her Deputy has opened a new chapter in Sierra Leone’s ongoing efforts to strengthen governance and accountability.
The Chief Minister’s detailed analysis of the report underscores the seriousness of the allegations and the need for decisive action to address the issues uncovered. As the government moves to implement the Tribunal’s recommendations, the focus will be on ensuring that the lessons learned from this episode are used to build a more robust and transparent governance framework for the future.
This case like others has highlighted the misuse of powers that Presidents don’t have. President Koroma misinterpreted supreme executive authority to remove an elected Vice President.
President Bio and his handlers like the Chief Minister should appreciate accountability at the highest office rather than compare how the audit service performs its role in other institutions.
The fact is the President was embarrassed by the fraudulent practices in his office which he was fully aware about.
The SLPP cannot accuse the APC of being undemocratic, when they have left a legacy of undermining the accountability gatekeepers the constitution prescribed.
If only we want sierra Leone to grow then we must accept the right thing to happen, no matter what it takes. My Point is that, we are not corrupt free taking into account its only those on the side of the opposition that are corrupt now, and the ruling party members in governance are free from all corrupt practices as they say, according to monitoring institutions. How could that be?