By: Bernard Abass Kargbo, Public Education Officer, ACC.
In Sierra Leone, corruption is a widespread problem threatening the country's basic fabric. It continues to be a reputational risk, weakens public confidence, impedes economic growth, and maintains inequality. Effective corruption control measures and interagency collaboration are crucial to battling this epidemic because they will guarantee smooth cooperation in combatting this scourge. Important components of the battle against corruption are establishing and adhering to international standards and best practices, strict enforcement of the law, and efficient cooperation and coordination between Parliament’s Public Accounts Committee (PAC) the Anti-Corruption Commission (ACC), and various other agencies.
Who Owns the Auditor General’s Report
The Constitution of Sierra Leone, 1991 (Act No. 6 of 1991), gives Parliament the ownership over the Auditor General’s Report in Section 119(4), which states that “(4) The Auditor-General shall, within twelve months of the end of the immediately preceding financial year, submit his report to Parliament and shall in that report draw attention to any irregularities in the accounts audited and to any other matter which in his opinion ought to be brought to the notice of Parliament”. Furthermore, 119(5) provides for the setting up of a committee to deliberate on the findings therein contained in it, in this case, the PAC; “Parliament shall debate the report of the Auditor-General and appoint where necessary in the public interest a committee to deal with any matters arising therefrom”. These constitutional provisions stated above, make it distinctly clear as to how the Auditor General’s Report should be owed and acted upon.
With this backdrop, it is crystal clear who the owners of the Auditor General’s report are and where the ACC comes in under their mandate.
Roles of the ACC and the PAC of Parliament Regarding the Auditor General’s Report
The Anti-Corruption Commission (ACC) of Sierra Leone is responsible for investigating and prosecuting cases of corruption and related offenses under the Anti-Corruption Act of 2008. Section 7(1)(a) “to take all steps as may be necessary for the prevention, eradication or suppression of corruption and corrupt practices;” mandates the ACC to take all steps necessary to curb corruption in Sierra Leone, most of which the Auditor General’s Report speaks to. Also, Subsection (2)(b) gives the power to the Commission “to detect or investigate any act of corruption;” and (c) “to investigate the conduct of any person which, in the opinion of the Commission is conducive to or connected with, corruption;” and the Auditor General’s Report is mostly a valid source to detect corruption. In all this, the ACC, through an Act enacted by the Parliament works to prevent corruption by promoting transparency, accountability, and ethical conduct among government officials and other stakeholders.
On the flip side, being the constitutional owners of the Auditor General’s Report, the Public Accounts Committee (PAC) of the Sierra Leone Parliament is responsible for examining and scrutinizing the annual Audit Reports of Audit Service Sierra Leone (ASSL) to ensure that public funds are utilized effectively, efficiently, and transparently. The PAC as provided for in Act No. 6 of 1991, Section 119(5), reviews the audit reports of Government Ministries, Departments, and Agencies (MDAs) and holds them accountable for any irregularities and deviations from the required standards and procedures.
Relationship between the ACC and the PAC concerning the ASSL Report
The ACC and PAC of the Sierra Leone Parliament have a cooperative and complimentary partnership. When it comes to looking into and prosecuting people who have embezzled or misused public monies, the ACC consults with several sources in addition to the ASSL's findings. In addition, the PAC holds MDAs responsible for their financial management using the ASSL reports.
In summary, while the ACC is responsible for taking legal action against individuals found to have engaged in corruption, the PAC of the Sierra Leone Parliament is focused on ensuring that public funds are managed properly and MDAs are held accountable for their financial performance. Both organizations harness the ASSL Audit Reports to carry out their respective responsibilities.
© Public Relations Unit, ACC.
