Sierra Leone -Capacity Development support to Audit Service Sierra Leone, 2012 – 2014

Audit office being built up from scratch following end of conflict around 2001. Support from DFID and AfDB from 2004 onwards put much of the basics is place, but AfDB support ended in 2010 and DFID support set to end July 2012. The office still struggles with staff recruitment and retention, especially among middle management, which means continual support is still required.
 
The proposal is to help implementation of the 2010-15 strategic plan. Component one is to strengthen professional development and organizational systems, with a heavy focus on training pools of experts who can become future trainers for the office. Includes further training on the existing financial audit manual and professional accountancy training, as well as development of performance audit and other specialized audit areas. Particular focus on IT audit approaches given the computerization of the Government’s accounting systems and the fact the SAI has not yet caught up in terms of its approach. Component two addresses infrastructure and equipment, including vehicles to enable access to audit clients, development of regional offices to keep up with the ongoing decentralization of government services, and IT equipment and software to develop IT audit.
 
A copy of the application is available to those interested in providing support. Please contactintosai.donor.secretariat@idi.no
 
Providers of Support
 
The Office of the Comptroller and Auditor General of India is providing staff and facilities towards this program, subject to the availability of donor funding for other program costs. A donor showed an initial interest in providing financial support for such non-staff costs and establish a vehicle that could co-finance this approach, but this has not been taken forward and external funding is not in place.
 
DFID support to the Audit Service of SL is continuing for the next 3-4 years.  In addition, the WB is finalizing the preparation of a new PFM operation that has an audit strengthening component of about $1.8 million.  The areas covered by the DFID and the proposed World Bank project will cover what the proposal seeks to achieve.  It may be important to avoid duplication of engagement efforts.  The area not covered by the DFID and the proposed Bank operation is the peer review aspect which AFROSAI-E could better facilitate.
 
Infrastructure and other capital costs in the proposal: The proposal includes regional office buildings, vehicles and IT equipment.