Audit
Audit Service Sierra Leone
ASSL
63/100
Summary
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Audit Service Sierra Leone operates under the Audit Service Act No. 5 of 2014, which superseded the Audit Service Act 1998. The Auditor General is appointed by the President with Parliamentary approval for a 5-year renewable term. ASSL is an AFROSAI-E member applying ISSAI standards.
Independence Scorecard
63/100
Limited
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Audit Service Act 2014
- Citation
- Audit Service Act, No. 5 of 2014 (Sierra Leone)
- Full text
- Agency website →
Jurisdiction scope
Supreme audit institution for Sierra Leone; audits public accounts, government ministries, departments, and public enterprises. Reports to Parliament.