Annual Report on the Account of Sierra Leone 2019 - Transmittal Letter
By: Audit Service Sierra Leone
Citizens’ confidence in public institutions can be restored through the use of scarce resources in ways
that maximise value-for-money and delivering of quality results. To effectively fulfil this role, citizens
also need reliable evidence on which policy instruments and programmes work, and which do not.
The Audit Service Sierra Leone (ASSL) as a public sector external auditor, performs an important
function in supporting the roles of those charged with governance in public sector organisations and
other stakeholders in respect of oversight, insight and foresight.
The ASSL in its oversight role has continued to assess every stage of the policy cycle – from policy
formulation to policy implementation and evaluation. It has continued to use its expertise to provide
insight into the trends, overlaps and gaps that exist horizontally across MDAs and vertically within
services. In the area of foresight, the ASSL assesses the country’s preparedness to tackle future
challenges in the country’s fiscal landscape.