The auditor general’s (AG) job should be the pinnacle of public sector accounting. High pressure sure, but an essential role in ensuring accountability for government spending.
In most countries it is uncontroversial. Or, to put it another way, the conduct of an AG is uncontroversial. They choose their audits, staff carry them out, and if a problem is uncovered then that’s on the politicians and officials managing the money.
In the UK, for example, reports from the National Audit Office, run by the country’s comptroller and auditor general, regularly make national news. But no one questions the role of the AG or the work undertaken in their name.
The misconduct claims include an effort to verify a hotel receipt
Unfortunately, that is not the case everywhere in the world. Some AGs are under pressure to avoid tough questions, smile and write glowing reports.
One case that’s been three years in the making is that of Lara Taylor-Pearce, AG of Sierra Leone, and Tamba Momoh, her deputy, suspended in November 2021 on allegations of ‘professional misconduct’ after publishing a report that pointed to corruption in government.
The misconduct claims revolve around several procedural issues involved in the audit of the president’s office, including the way AG staff made an effort to verify a hotel receipt that made up part of an audit. The claim is that verification involved divulging confidential information, and permission should have been sought to contact the hotel from the government body being audited. Let’s just repeat that: the government department being audited.
Significant concerns
INTOSAI, an international body representing supreme audit institutions, has ‘significant concerns’ about the treatment of Taylor-Pearce and Momoh, and concludes that it involves a ‘deviation’ from Sierre Leone’s constitutional process.
Independence and unfettered access to information are key pillars of an auditor general’s work
In addition, expert opinion from INTOSAI reveals disbelief at the idea that AGs should be required to seek permission to verify information. INTOSAI argues that when investigating suspicion of fraud, this ‘diminishes the effectiveness’ of the audit, which is putting it mildly.
Independence and unfettered access to information are key pillars of an AG’s work, and seeking permission to approach third parties from the body you audit is not exactly a guarantee of this guiding principle. The conflicts of interest write themselves.
A tribunal report is now before the Sierra Leone parliament for consideration. Taylor-Pearce has disputed the findings of the report.
Wider concerns
Meanwhile, experts are concerned that Sierra Leone is not the only jurisdiction where AGs are under pressure. INTOSAI suggests the example of Sierra Leone could send a message that would ‘deter future auditors from acting independently’.
Auditors general might need constitutional protection
Transparency and accountability are cornerstones in a democracy – and where audit meets politics. It might sometimes mean that AGs need constitutional protection. Governance measures need not be the same everywhere, but they do need to exist, and they have to be observed by everyone, even those in the very highest office.
Recognising this issue, ACCA is undertaking its own research into the key ingredients that make up a well-functioning AG’s office. On 29 November, ACCA’s Virtual Public Sector Conference (see panel) will bring together top AGs from around the world to discuss how they and their departments not only improve public finances but also how they strengthen and protect their independence.
This is a difficult conversation. The position of Lara Taylor-Pearce and Tamba Momoh demonstrates that. But it’s one that cannot be ignored.
More information
Register to attend the Virtual Public Sector Conference live on 29 November. ‘Safeguarding Supreme Audit Institutions’ takes place at 2pm GMT. Or watch on demand after the event
