Section 11, The Audit Service Act, 2014

(1) The object for which the Audit Service is establishedis to audit and report on all public accounts of Sierra Leone and all public offices including the Judiciary of Sierra Leone, the central and local government institutions, the university of Sierra Leone and other public institutions of like nature, all statutory corporations, companies and other bodies and organisations established by an Act of Parliament or statutory instrument or otherwise set up wholly or in part out of public funds. (2) Without prejudice to the generality of subsection (1), the function of the Audit-Service to - (a) ensure compliance with auditing standards and code of ethics established by the International Organisation of Supreme Audit Institutions (INTOSAI) and other recognised standards issued or accepted by funding or donor organisations in conducting audits of their projects; Committees of Board. Functions of Audit Service. 7. The Chairman and other members of the Board shall be paid fees or allowances as the Auditor-General, after consultation with the Minister of Finance may determine 8. (1) The Board shall meet for the dispatch of business at least once every three months. (2) The Chairman shall preside at meetings of the Board and in his absence the members present shall elect one of their number to preside. (3) The quorum for a meeting of the Board shall be three. (4) Decisions of the Board shall be made by a majority of the votes of the members present and where the votes are equal, the Chairman or other member presiding shall have a casting vote. (5) Any proposal circulated among all members of the Board and agreed to in writing by five members shall be of the same force and effect as a decision made at a duly constituted meeting of the Board and be incorporated in the minutes of the next meeting of the Board: but if a member of the Board requires that the proposal be placed before the meeting of the Board, this subsection shall not apply to the proposal. (6) The Board may co-opt any person to attend and participate in its deliberation on any matter but such person shall not vote on any matter decision by the Board. (7) The Board shall cause minutes of all its meetings to be taken and signed by the Chairman and kept in proper form as a public document. (8) Subject to this Act, the Board shall regulate the procedure at its meetings. 9. (1) A member of the Board who has any interest whether direct or indirect, in any matter being considered by the Board shall disclose the nature of that interest to the Board and the disclosure shall be recorded in the minutes of the Board. Meetings of Board. Disclosure of interest. Remuneration of members (b) carry out special audits and investigations or any other audit for the purpose of ascertaining dishonesty, fraud or corruption; (c) carry out value for money and other audits to ensure that efficiency and effectiveness are achieved in the use of public funds; (d) as a result of any audit conducted under this Act, make such queries and observations addressed to the Accountant-General or any other person and call for such accounts, vouchers, statements, documents and explanations as he may think necessary; (e) report to the vote controller or person on whom he has made a surcharge, the amount due and the reasons for the surcharge; and (f) from time to time, make recommendations to the Minister responsible for Finance, as the Auditor General may consider necessary, for the better management of public finances, including any revision of any regulations, directives or instructions issued under this Act or any function or power of the Auditor General under this Act including- (i) minimising the unproductive expenditure of public funds; ( ii) maximising the collection of public revenue; and ( iii) averting loss by negligence, carelessness, theft, dishonesty or otherwise of public moneys.