Government Institutes New Measures to Strengthen Audit Follow-up

In a proactive move aimed at bolstering accountability and rectifying persistent weaknesses in internal control systems, the Internal Audit Directorate has taken significant strides to enhance the implementation of audit recommendations within Ministries, Departments, and Agencies (MDAs), State-Owned Enterprises (SOEs), and Local Councils (LCs).

The Ministry of Finance, in collaboration with the Audit Service Sierra Leone (ASSL), introduced stringent measures outlined in the Finance Act of 2024 to address the low implementation rate of audit recommendations. These measures include clear provisions and punitive actions for defaulters, signaling a commitment to accountability and transparency in public finance management.

Building on this foundation, the Internal Audit Directorate developed a comprehensive Standard Operating Procedures Manual (SOP) for the follow-up on audit recommendations. Approved by the Cabinet in 2022, this manual serves as a guiding light for impactful follow-up practices, providing a structured framework for understanding and implementing audit recommendations effectively.

Director of Internal Audit, Kandeh Sesay, highlighted the significance of the SOPs Manual, emphasizing its role in improving audit follow-up practices. He introduced a cutting-edge Digital Tracking Tool designed to monitor the implementation of audit recommendations in real-time, revolutionizing the audit follow-up process and facilitating informed decision-making.

With funding support from the Government of Sierra Leone, the European Union, and UK International Development, training programs have been conducted to equip key stakeholders across MDAs, SOEs, and LCs with the necessary knowledge and skills to implement the new SOPs effectively. This initiative, which commenced in June 2023, has already benefited 15 MDAs and their respective Audit Committees, with plans underway to extend training to additional entities.

Dr. Claudius-Tucker, Chairman of the Government Audit Committee, underscored the importance of timely implementation of audit recommendations and urged Controllers to support audit committees in ensuring effective follow-up processes.

The roll-out of these measures is expected to significantly enhance the efficiency and effectiveness of audit follow-up processes, fostering a culture of accountability and transparency across government institutions. By increasing awareness and understanding of the new SOPs among internal audits, key process owners, and Audit Committees, the government aims to strengthen oversight mechanisms and ensure the responsible management of public funds.