Audit Service signs MoU with NPPA to enhance accountability and service delivery

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From left to right: Acting Auditor General,Abdul Aziz and NPPA’s  Fodie J. Konneh

On March 21, 2025, the Audit Service Sierra Leone (ASSL) and the National Public Procurement Authority (NPPA) formalized their commitment to collaboration by signing a Memorandum of Understanding (MoU) at a ceremony held in the conference hall of the Audit Service, located on the 12th Floor of the Freetown City Council Building. The signing of the MoU aims to strengthen the partnership between the two institutions, fostering a synergistic relationship that enhances service delivery and accountability in the public sector.

Aiah Gbondo Tugbawa, the Deputy Auditor General and Chairman of the ceremony, emphasised the significance of the MoU, stating that it is designed to leverage collaborative efforts between the ASSL and the NPPA. He underscored the importance of building a solid working relationship to improve governance and accountability, ultimately benefiting the public.

In his address, Abdul Aziz, the Acting Auditor General, highlighted that the work of the NPPA is pivotal for national development, and both institutions serve as critical partners in the accountability sector. Mr. Aziz noted that a substantial portion of the financial wastages and irregularities identified in the Auditor General’s reports arise from procurement activities. He stated, “We should work together as a team to resolve that menace,” highlighting the need for a united front in tackling these procurement-related issues.

The Acting Auditor General also announced a shift in approach for auditors, stating that their focus should expand beyond mere financial documentation to include assessments of service delivery. “Our work should make an impact on the lives and livelihoods of the citizens,” he remarked. Mr. Aziz stressed that the MoU should be seen as more than just a formality; it is essential for both institutions to actively implement its provisions. He called for “working the talk,” insisting that efforts should not only be documented but effectively enacted in practice.

As part of the collaboration, Abdul Aziz proposed the establishment of a separate account for funds recovered from procurement-related activities, ensuring that these resources are returned to the respective projects for completion instead of being paid into the consolidated fund, which would be used for other purposes. This allocation would allow for direct reinvestment into projects that serve the community, thereby enhancing service delivery and ensuring accountability.

Moreover, Mr. Aziz emphasized the critical nature of continuous engagement and communication between the ASSL and NPPA to maintain the MoU’s effectiveness. He informed the NPPA that auditors use procurement review reports during the pre-planning phase of the audit process, the same as the NPPA does with the Auditor General’s Report. Mr. Aziz stated that the Audit Service relies heavily on the NPPA for professional advice concerning procurement, which is crucial when conducting audits and drafting of the audit recommendations. The relationship should also encompass joint investigations into procurement irregularities to foster a more thorough and effective oversight mechanism.

Mr. Fodie J. Konneh, the Chief Executive Officer of the NPPA, acknowledged the importance of the Audit Service as a cornerstone of accountable governance, commenting that it serves as a foundational institution from which others, including the Anti-Corruption Commission and NaMEA, derive their authority. He commended the initiative for the MoU, which he believes underscores the need for both institutions to work collaboratively towards ensuring compliance among Ministries, Departments, and Agencies (MDAs), thereby blocking leakages and enhancing value for money.

Mr. Konneh further called for capacity-building initiatives to strengthen the partnership for effective service delivery. He proposed the formulation of a policy on micro purchases to save costs within MDAs, recognising that efficient procurement practices directly contribute to the country’s development.

The signing of the MoU between the Audit Service Sierra Leone and the National Public Procurement Authority marks a significant step towards enhancing oversight, accountability, and service delivery within Sierra Leone’s public sector. By fostering collaboration and prioritizing ongoing communication, both institutions are poised to make substantial contributions to national development and public welfare.

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