By Saio Marrah
After presenting seven witnesses and documents at the ongoing tribunal set up to look into alleged misconduct by the Auditor General, Lara Taylor-Pearce and her deputy, Tamba Momoh, Lead State Lawyer, Ahmed J.M. Bockarie has closed the case for the prosecution.
This saw Lead Defence Lawyer, Rowland Wright representing the first respondent, suspended auditor general, applying for an adjournment of the tribunal to next week Thursday for him to properly prepare to defend his client.
Meanwhile, on Thursday 23rd November 2023, Audit Service Sierra Leone (ASSL) tendered the attendance register of top management of the institution spanning from 2015 to 2021 and a letter written by the suspended auditor-general addressed to the Secretary to the President on 22nd October 2021. This was at the request of the state lawyer, last week.
The Principal auditor/divisional head, Special Unit ASSL, Ibrahim Barry as the State’s first witness, laid the foundation before the tribunal of how the procedure of audit process ought to be executed.
The second state witness, Abubakarr Amara also a principal auditor/divisional head of state-owned enterprises at ASSL, explained to the tribunal how third-party confirmation ought to be handled by auditors when executing their job.
Musa Jajua, accountant II in the Office of the President, testified before the tribunal that he did not provide hotel bill receipts relating to the presidential entourage travel at the time ASSL requested them because according to him, it was not in his possession, but with the chief state of protocol by then.
Jonathan Lamboi, a private audit consultant, who was the State’s fourth witness, gave his expert opinion by telling the tribunal that ASSL violated audit ethical conduct relating to the third party confirmation, but did not however cite a particular authority, saying that it is the standard procedure.
According to him, ASSL should have sought permission from the auditee (office of the president) before contacting the third party for information relating to clarification of the audit process.
He also noted that ASSL ought to have gone back to the auditee (office of the president) in connection to claimed discrepancies in hotel bills relating to presidential travel receipts.
Augustin Siaka, Credit and Marketing Officer of the Apex Bank in the Kamakwie community told the tribunal about how he used to see the second respondent, Tamba Momoh working for a private audit company during official working hours in Kamakwie.
The state’s sixth witness, Alfred Saffa who was the team lead of the performance audit, set up to audit the Freetown Transform Project (TFP) under the Freetown City Council, testified about how the suspended auditor-general disapproved execution of the said performance audit of the TFP.
The state’s last witness, Aiah Gbondo Toubawa, now the deputy auditor general also testified last Tuesday that Tamba Momoh said in his presence that the Freetown City Council Mayor was credible and had integrity enough to audit her project. The tribunal resumes next Thursday 30th November this year for the defence to present their arguments.
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