IDI and INTOSAI General Secretariat Voice Concerns Over Sierra Leone’s Auditor General Removal

The INTOSAI Development Initiative (IDI) and the INTOSAI General Secretariat have jointly expressed significant concerns about the recent developments concerning the removal of Sierra Leone’s Auditor General, Mrs. Lara Taylor-Pearce, and Deputy Auditor General, Mr. Tamba Momoh. Announced on July 9, 2024, the decision to proceed with their removal through Parliament is unprecedented in the nation’s democratic history and threatens the independence of Sierra Leone’s Supreme Audit Institution.

The President accepted the Tribunal’s recommendations for their removal, citing allegations of professional misconduct. INTOSAI and IDI are particularly concerned about the implications of this removal process on the independence and integrity of the country’s audit function. Mrs. Taylor-Pearce is highly respected within the global audit community for her professionalism and integrity. Removing such key figures could deter future auditors from maintaining independent oversight, fearing similarly motivated actions. INTOSAI and IDI warn that this action could undermine the integrity of Sierra Leone’s audit function and deter future auditors from independent oversight.

The stability of an independent audit function is vital for maintaining trust in government systems by citizens, development partners, and financial institutions. The outcome of this case could have far-reaching consequences beyond Sierra Leone, potentially impacting the global community of external auditors and governance institutions. INTOSAI and IDI have been monitoring this case since the officials’ indefinite suspension in 2021, issuing statements of concern and providing expert opinions on auditing standards during the Tribunal proceedings.

Moving forward, INTOSAI and IDI stress the critical need for a transparent and timely parliamentary process, insisting that the allegations and the Tribunal’s report be made public to ensure credibility and legitimacy. They urge all stakeholders, including civil society organisations, development partners, and the media, to stay informed and advocate for due process.

To strengthen that global voice, the Right Honorable Helen Clark, Global Ambassador for Supreme Audit Institutions appointed by the INTOSAI’s Donor Cooperation (IDC), has also expressed her response. She has encouraged the Parliament of Sierra Leone to act in an independent way to review the matter, and not hesitate to oppose an unfounded request by the Government for the AG’s removal.

For further information and follow-up on the case’s developments, interested parties can contact Mr. Freddy Yves Ndjemba at independent.sai@idi.no.

Would you like to understand better this case and how IDI and INTOSAI have advocated on the topic? Please read IDI’s summary materials.