She described the Tribunal's fundamental misunderstanding of the audit processes within the Audit Service Sierra Leone (ASSL). The Tribunal claimed two separate reports were prepared for the same audit, a conclusion Taylor-Pearce refuted as misleading. She explained that draft reports are typically prepared by audit teams and reviewed by the Deputy Auditor-General before the final report is signed off.

Article by @sierraeyesalone

In a detailed statement dated September 3, 2024, suspended Auditor-General Mrs. Lara Taylor-Pearce has raised significant concerns regarding the findings of the Tribunal that investigated her and former Deputy Auditor-General, Mr. Tamba Momoh. The report, which was circulated on social media on August 29, 2024, has prompted Mrs. Taylor-Pearce to clarify several key points related to the audit process and the Tribunal's conclusions.

Mrs. Taylor-Pearce expressed surprise and disappointment over the Tribunal's handling of the evidence and the conclusions drawn. She highlighted that the audit of the Office of the President was a compliance audit, not a financial statement audit, and that the third-party confirmations referenced by the Tribunal were misapplied. According to Taylor-Pearce, the standards for compliance audits differ from those for financial audits, a distinction that the Tribunal seemingly failed to appreciate.

She pointed out that the Tribunal preferred the testimony of a state witness, despite the lack of supporting evidence or regulatory basis for his assertions. In contrast, the Tribunal dismissed the testimony of an international public sector audit expert, whose credentials and experience far exceeded those of the state’s witnesses. This expert's testimony, which was central to the defense, was largely ignored in the Tribunal’s final report.

Mrs. Taylor-Pearce also addressed what she described as a fundamental misunderstanding by the Tribunal of the audit processes within the Audit Service Sierra Leone (ASSL). The Tribunal claimed there were two separate reports prepared for the same audit, a conclusion Taylor-Pearce refuted as misleading. She explained that draft reports are typically prepared by audit teams and reviewed by the Deputy Auditor-General before the final report is signed off. The Tribunal’s interpretation of these drafts as separate reports reflects a lack of understanding of standard audit procedures, she asserted.

Regarding the performance audit of the Freetown City Council (FCC), Mrs. Taylor-Pearce described the evidence presented by state witnesses as "baseless, unfounded, and untruthful." She criticized the Tribunal for accepting a narrative that contradicted the established chain of command and procedures within the ASSL, noting that the correct communication channels were bypassed in the witness testimonies.

Mrs. Taylor-Pearce addressed the Tribunal’s findings on conflict of interest and breach of confidentiality, both of which she categorically denied. She clarified that no conflict of interest existed, as she had no close or immediate family relationships with any parties involved in the audits in question. Regarding confidentiality, she explained that the third-party authentication requests were handled in accordance with professional standards, and there was no breach of confidentiality as the letters did not disclose any specific details of the auditee.

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In closing, Mrs. Taylor-Pearce questioned the Tribunal’s overall conclusions, given that no direct evidence of wrongdoing or misconduct on her part was presented during the hearings. She reiterated her commitment to upholding the highest standards of public sector auditing and expressed concern that the Tribunal’s findings could undermine the future of independent public sector auditing in #SierraLeone.

Taylor-Pearce also thanked her legal team, led by Mr. Rowland S. V. Wright, as well as her colleagues, family, and supporters for their continued support throughout the process.