The year 2024 concluded with a historic moment in Sierra Leone’s governance: the removal of Lara Taylor-Pearce as Auditor General of the Audit Service Sierra Leone (ASSL). This marked the end of a saga that began on November 11, 2021, when Taylor-Pearce and her deputy, Tamba Momoh, were suspended indefinitely from their positions. Three years later, the Sierra Leone Parliament voted to officially remove them from office.
This controversial decision has sparked intense debate, numerous questions and a flood of misinformation. One such claim alleges that Lara Taylor-Pearce failed to audit Freetown's Mayor Yvonne Aki-Sawyer or the institution she leads, the Freetown City Council (FCC). This explainer clarifies the facts and debunks the misinformation.
Did ASSL Audit the Freetown City Council Under Taylor-Pearce? Yes. During Lara Taylor-Pearce’s tenure, the Audit Service Sierra Leone audited the Freetown City Council (FCC). For example, the FCC’s financial statements for the year ending December 31, 2020, were audited, resulting in an unqualified audit opinion. This means the financial statements were found to be free from material misstatements.
What About Claims of Audit Failures? To address claims of audit failures, it’s essential to revisit the tribunal set up on November 17, 2021, to investigate Taylor-Pearce’s tenure. The tribunal report included allegations titled "Failure to Conduct Proper Audit Exercise at the Freetown City Council for the Financial Year 2020."
However, the FCC clarified that its 2020 financial statements had been audited by ASSL. Furthermore, it is important to note that, many of the Transform Freetown projects during that period were donor-funded and implemented by Non-Governmental Organizations (NGOs). As a result, these funds did not flow through the FCC’s accounts.
Key Findings from Audit Reports: Sierra Check reviewed ASSL’s annual audit reports from 2019, 2020, and 2021. Here are some highlights:
2019: The FCC audit is detailed in Part II, Chapter III, starting on page 71.
One finding revealed that Transform Freetown priorities were not linked to the council’s budget: “Even though the Transform Freetown Priorities should form the basis for the preparation of the annual budget of the Council, the Council however failed to link these priorities to the 2019 budget.”
2020: The FCC audit is outlined in Part III, Chapter IV, page 479.
Key issues included missing banking records for Le70,000,000 collected from market keepers and property rate arrears within the municipality totalling at least Le35 billion.
2021: The FCC audit appears in Part III, Chapter IV, beginning on page 292.
Significant anomalies were uncovered in accounting for property taxes and business licenses. For instance, the agreement with the MOPTAX Software consultant was not submitted for audit, limiting the audit team’s ability to verify the contractual obligations.
Conclusion: The Audit Service Sierra Leone conducted regular audits of the FCC before, during and after Lara Taylor-Pearce’s tenure. These audits have consistently identified financial anomalies and areas for improvement. For those interested in detailed findings, the reports are available on the ASSL’s official website:
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