Analysis of the report of the tribunal on the Auditor General and Deputy Auditor General

An analysis of the Tribunal report investigating suspended Auditor-General Lara Taylor-Pearce and former Deputy Auditor-General Tamba Momoh has revealed significant procedural and evidentiary concerns, sparking calls for greater transparency and adherence to due process in Sierra Leone’s public institutions. The report, which recommended the removal of both officials, is now under scrutiny for its handling of legal standards and potential bias.

The Tribunal was established following the suspension of Taylor-Pearce and Momoh in November 2021, days before the Audit Service Sierra Leone (ASSL) report on the Office of the President for 2020 was due to be released. Despite participating in the Tribunal proceedings, the suspended officials raised issues with the process, arguing that the Tribunal failed to inform them of specific allegations and lacked a fair procedural basis.

A key analysis finding was the Tribunal’s failure to cite specific legal or professional standards in determining misconduct, leaving the grounds for its conclusions ambiguous. Furthermore, concerns were raised over the heavy reliance on state witnesses employed by the ASSL, potentially compromising their impartiality. Expert testimony supporting the defence, including perspectives from internationally recognised auditing authorities, was reportedly disregarded.

In addition to procedural missteps, the Tribunal’s interpretation of standard auditing practices has come under question. The analysis argues that the Tribunal incorrectly deemed third-party confirmation of documents a breach of confidentiality, despite it being a routine part of international auditing standards.

Perhaps most notably, the Tribunal found a conflict of interest involving Taylor-Pearce without raising the issue during proceedings or providing supporting evidence, raising doubts about the objectivity of the findings.

The analysis recommends that Parliament defer debate on the Tribunal’s recommendations until a comprehensive annex of evidence is provided. It also calls on the Judiciary to expedite Taylor-Pearce’s Supreme Court case to ensure a timely review of procedural fairness. Additionally, the Constitutional Review Committee is urged to consider safeguarding the independence of the ASSL in any future amendments related to oversight.

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