By Jariatu S. Bangura
Yesterday, Hon. Ibrahim Tawa Conteh, Deputy Speaker of the sixth Parliament, presented two performance audit reports conducted by the Audit Service Sierra Leone (ASSL).
The reports focus on the distribution of water in the Western Area by the Gina Valley Water Company and the utilization and monitoring of tied grants by the Freetown City Council.
These audits are mandated by Section 11(2)(c) of the Audit Service Act of 2014, along with its 2023 amendment, which empowers the ASSL to conduct value-for-money and other audits to ensure the efficient and effective use of public funds.
Additionally, Section 16(1)(d) of the Public Financial Management Act of 2016 authorizes the Auditor-General to review or examine any aspect of the operations of the entities specified in the Act, in accordance with the Constitution of Sierra Leone and the Audit Service Act of 2014.
Performance audits, such as these, are conducted by the ASSL to assess the economy, efficiency, effectiveness, environment, and equity with which state institutions use public resources in fulfilling their mandates.
