By Chernor Alimamy Kamaras
The Government of Sierra Leone has approved the Standard Operating Procedures (SOPs) Manual to follow up on the implementation of audit recommendations for all public sector entities, issued by either the Auditor-General or the Internal Audit Department.
The formulation of the SOP manual was disclosed by the Ministry of Finance in a press release issued out on the 27th January, 2023.
The Finance Ministry refers to the manual as an important aspect of Government's Public Financial Management (PFM) reforms. The ministry also noted that the manual includes the legal, institutional and policy frameworks for audit reports within a public sector entity and the responsibilities in implementing the audit recommendations.
It also stated in the release that, the objectives for audit follow-up is to determine the status of audit issues and recommendations to confirm executive commitment to implement those recommendations that are already agreed upon during the audit process. It went on to say that, the recommendation could come up with executive commitments to solve those issues through the audit follow- up mechanisms.
The ministry reiterated that, the audit follow up can also confirm the implementation of the executive commitments by verifying the remedial actions taken. It also said that, the audit follow-up is meant to analyze and disseminate audit information to improve the overall governance and accountability environment.
SOPs bring procedural clarity on how internal and external audit issues and recommendations are implemented and how executive/auditees' commitments to implement remedial actions are documented. The SOPs are also meant to show how the actual implementation of those remedial actions is tracked; and how the results of the follow-up process are disseminated broadly to stakeholders.
The manual will also address the audit issues and recommendations emanating from Parliamentary Public Account Committee (PAC), predominantly based on the reports submitted by the Auditor General.
Government was said to have instituted penalties and sanctions ranging from withholding of remuneration, fees and allowances of Vote Controllers and other responsible persons in order to improve on the low rate of implementation of both internal and external audit recommendations in the public sector over the years.
The government therefore cautions responsible officers who fail to implement audit recommendations as per their respective performance contracts to be liable to punitive measures quoting the Civil Service Code or their terms of employment.
The ministry entreated all Heads of Public Entities, Vote Controllers and responsible persons in MDAs and Local Councils to support the implementation of the Manual and to ensure that audit recommendations are implemented to improve the overall public financial management.
Copyright © 2023 Politico Online (30/01/23)
