The INTOSAI Development Initiative (IDI) and the INTOSAI General Secretariat have released a joint briefing note to express their concern and position on the recent developments regarding the removal process of Sierra Leone's Auditor General, Mrs. Lara Taylor-Pearce, and Deputy Auditor General, Mr. Tamba Momoh. The decision to progress the case to Parliament, announced on 9 July 2024, marks an unprecedented and concerning move within Sierra Leone's democratic landscape and a step back in safeguarding the independence of the Supreme Audit Insitution in the country. 

Background and Context

On 9 July, the Office of the Press Secretary of Sierra Leone provided an update on the Tribunal Report concerning the suspended Auditor General and Deputy Auditor General. Stating therein that the President of Sierra Leone had accepted the Tribunal’s recommendations, including the removal of both officials. The President has now directed the Attorney-General and the Minister of Justice to initiate the necessary procedures for Mrs. Taylor-Pearce’s removal, including taking the process under Parliamentary review, and instructed the Audit Service Board to act similarly for Mr. Momoh.

This decision is historic, as it is the first time such a procedure has been applied to a public official since Sierra Leone's transition to democracy. Additionally, Mrs. Taylor-Pearce has a highly respected reputation within the INTOSAI community and beyond, and is recognised globally for her integrity and professionalism. 

The INTOSAI General Secretariat and IDI express significant concerns over the implications of this removal process, particularly as it poses a real and significant threat to the SAI's independence in Sierra Leone. The Audit Service of Sierra Leone (ASSL) has been a pillar of accountability within the country. Therefore, the removal of its leadership could deter future auditors from acting independently, fearing similarly motivated actions. This not only undermines the establishment of a robust audit and oversight function in Sierra Leone, but also could deter other oversight actors within the accountability ecosystem from enforcing institutional mandates.

Moreover, the stability of an independent audit function is crucial for the trust placed in government systems by citizens, development partners and financial institutions. The outcome of this case will have far-reaching repercussions beyond Sierra Leone, which could impact the global community of external auditors and governance institutions. If you would like to read more in-depth information on the developments and implications of the case, please review IDI and INTOSAI's jointly published Information Brief. 

INTOSAI and IDI’s Position

INTOSAI has been actively monitoring this case since 2021, having issued statements of concern during the indefinite suspension of the Auditor General and Deputy Auditor General. IDI's released analysis and expert opinion highlighted significant deviations from constitutional processes, and during the Tribunal proceedings, IDI provided expert interpretations related to the auditing standards and alleged professional misconduct. Going forward, the INTOSAI General Secretariat and IDI emphasise the necessity for a transparent and timely Parliamentary process. The allegations against Mrs. Taylor-Pearce and Mr. Momoh, along with the Tribunal’s Report, should be made public to ensure the credibility and legitimacy of the proceedings. This transparency is essential for maintaining trust and accountability in Sierra Leone's governance. 

As this unprecedented case reaches its final stages, the INTOSAI General Secretariat and IDI call on all stakeholders, including civil society organisations, development partners, and the media, to stay informed. The global audit community must ensure that due process is observed and that Sierra Leone's Parliament exercises its duties with due care and objectivity.

Would you like to get in touch conerning the developments of the case? Contact Mr. Freddy Yves Ndjemba at This email address is being protected from spambots. You need JavaScript enabled to view it. for further information and follow-up. 

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25 July 2024

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