The Tribunal’s report on Auditor General Mrs. Lara Taylor-Pearce and Deputy Auditor-General Mr. Tamba Momoh has been released.

In response to public concerns about the transparency of the two-year tribunal process, the findings regarding the conduct of the suspended Auditor-General and Deputy Auditor-General have now been made public. The report details the results of investigations into their professional behavior.

Following their suspension, the Tribunal was established in 2021 to examine the actions of Madam Taylor-Pearce and Mr. Momoh after the 2020 Audit Year Report on the Office of the Secretary to the President raised issues regarding discrepancies in the verification and audit processes conducted by the Audit Service Sierra Leone.

According to the report, state witnesses from the Audit Service Sierra Leone (ASSL) testified that both Madam Taylor-Pearce and Mr. Tamba Momoh breached professional standards by failing to comply with required auditing protocols. The witnesses indicated that they did not consult the audit team for final verification and submitted a final report that differed from the initial draft.

Furthermore, the report suggests that Mr. Momoh had a conflict of interest, as he was employed by a private auditing firm while serving as Deputy Auditor-General.

The report also highlights a breach of confidentiality, noting that they disclosed sensitive audit information to a third party. This action, according to ASSL witnesses, violates the ethical standards of audit practice. In contrast, a witness for Madam Taylor-Pearce and Mr. Momoh from INTOSAI stated that seeking third-party confirmation is an accepted practice.