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. 

On July 11-12, 2024, the Supreme Audit Institution of Mexico hosted the inaugural meeting of the OLACEFS Reference Group on SAI Independence in Mexico City. The event was a significant milestone, gathering leaders and representatives from Supreme Audit Institutions (SAIs) across the OLACEFS region, along with key stakeholders from the INTOSAI Development Initiative (IDI). The focus of the meeting was to address the pressing issue of SAI independence through both reactive and proactive measures, offering a platform for discussion, knowledge exchange, and strategic planning.

A success, the inaugural meeting of the OLACEFS Reference Group on SAI Independence laid a strong foundation for future efforts. Participants left with a deeper understanding of IDI's tools and initiatives available to support SAI independence, as well as a renewed commitment to collaborative action. As threats to SAI independence continue to rise, the importance of such gatherings cannot be overstated. The OLACEFS region, along with IDI, will continue to build on this momentum and leverage shared knowledge to uphold the principles of independence and accountability.

Background and Context

Previously, IDI has supported OLACEFS' SAIs through various tools and activities, employing both reactive and proactive approaches to SAI independence. Since 2018, IDI has utilised the SAI Independence Rapid Advocacy Mechanism (SIRAM) to aid SAIs facing threats to their independence from political actors. The mechanism has addressed issues such as delays in the appointment process, dismissal of SAI heads, restrictions on access to information, and unjustified budget cuts. As shown in the latest IDI Global Stocktaking Report from 2023, an increase in reported threats to SAI independence highlights a concerning trend tied to broader global issues like the decline of the rule of law and shrinking civic space.

To counter these threats, IDI has also launched the Global Project on SAI Independence in collaboration with the OECD, the World Bank and and the International Monetary Fund. This project focuses on analysing informal factors affecting SAI independence from the perspectives of the Executive and Legislative branches. Additionally, the LEG SAI initiative supports legal units within SAIs, while workshops designed to strengthen collaboration between SAIs and Civil Society Organisations (CSOs) aim to enhance public accountability. During the Reference Group meeting, both programmes and their affiliated advocacy approaches were presented to and discussed amongst SAI representatives and advocates for independence.

The Reference Group led by IDI and OLACEFS is similar to other successful, regionally-based SAI Independence Reference Groups, such as in EUROSAI. The primary objectives of the OLACEFS Reference Group are to:

• Create a platform for discussion and exchange of experiences on SAI independence
• Encourage OLACEFS members to contribute to the improvement of IDI tools and initiatives
• Foster interest and participation in IDI's activities related to SAI independence

Participants and Programme Highlights

The constitution of the reference group was approved by the XXXII General Assembly of OLACEFS, comprising the Presidency, Technical Secretariat, Presidency of EFSUR, and the Presidency of OCCEFS. The inaugural meeting invited all regional members following the EUROSAI-OLACEFS joint conference held earlier in the week. Please read below to get a recap and the key takeaways from the reference group meeting.

Day 1: July 11

The first day commenced with inaugural messages from representatives of the IDI, OLACEFS General Secretariat, and OLACEFS Presidency, setting the tone for the event and outlining the objectives and goals of the reference group.

Key Sessions:

• Presentation of Participants and Group’s Terms of Reference: Participants introduced themselves and shared their expectations, followed by a presentation and discussion on the group’s scope and goals led by the IDI.
• Opportunities and Challenges of Independence at OLACEFS: Comptroller General Camilo Benítez shared his vision on regional independence issues.
• IDI Initiatives and Coordination with OLACEFS: The IDI detailed its initiatives for INTOSAI member SAIs, emphasising the importance of collaboration.
• SIRAM Presentation and Discussion: A panel discussion on the SIRAM tool included testimonials from the SAI of Poland, highlighting real-world applications and impacts.
• Group Discussion on Independence Risks and Challenges: An interactive session facilitated by the IDI allowed participants to discuss regional risks and strengths regarding SAI independence.

Day 2: July 12

The second day focused on global initiatives and specific programmes designed to support SAI independence.

Key Sessions:

• Global Project on SAI Independence: The IDI presented the Global Project, prompting a discussion on its implications and potential benefits for the region.
• LEG-SAI Initiative Presentation and Discussion: Participants explored the LEG-SAI initiative, which aims to bolster legal support for SAIs.
• Strengthening SAI-CSO Relationships: The IDI led a panel on enhancing collaboration between SAIs and CSOs, presenting a programme of workshops to improve public accountability.
• Discussion on Subsequent Activities: The Chair facilitated a discussion on future activities for the reference group, setting the stage for continued engagement and action.

The meeting concluded with a closing message from the OLACEFS Presidency, encapsulating the event’s key takeaways and reiterating the commitment to safeguarding SAI independence. The collaborative efforts and shared experiences of the participants underscored the importance of regional solidarity and proactive advocacy in the face of growing challenges.

We are delighted to announce the commencement of the CADRE Project: Collaboration, Action, and Dialogue to Strengthen the Engagement of SAIs and CSOs in Improving Public Financial Management.

Read the findings and full report 

The INTOSAI Development Initiative (IDI) and Extractive Industries Transparency Initiative (EITI) jointly organised the workshop “Strengthening Public Oversight of Extractive Industries”

IDI’s SAI Independence team attended a number of events and meetings in the Hague in May, discussing the significance of independent SAIs in strong public governance and accountability.

IDI is commissioning a study to examine how SAI independence impacts extractives in South American and Francophone Africa.

World leader Helen Clark has taken on the newly created role to advocate globally for independent SAIs.