Section 17, The Audit Service Act, 2014

The Auditor-General shall be responsible for theperformance of the following functions - (a) to provide overall leadership in the conduct and management of the day-to-day business or activities of the Audit Service; (b) to initiate and maintain high-level contact with interested parties, both local and international, in relevant areas of the operations of the Audit Service; (c) to monitor and supervise the preparation of the annual budgets and reports of the Audit Service; (d) to oversee the work and discipline of the other staff of the Audit Service; and (e) to carry out such other functions as may be necessary for the purposes of the Audit Service. Functions of Auditor- General. Provided that in any proceeding for the recovery of any sum due under this section, a certificate signed by the Auditor-General shall be prima facie evidence of the facts certified; and (f) at any time, revoke any surcharge made under this section. PART IV – AUDITOR-GENERAL AND OTHER STAFF OF AUDIT-SERVICE 13. (1) The Audit Service shall have an Auditor-General who shall be the head of the Audit Service, appointed pursuant to Section 119 of the Constitution of Sierra Leone and on such terms and conditions as may be approved by the President. 14. Before undertaking his duties, the Auditor-General shall after he has been approved by Parliament, take an oath of office before the President. 15. The Auditor-General shall, subject to this Act, act independently in the exercise of his duties under section 119 of the Constitution of Sierra Leone and shall not be subject to the direction or control of any person or authority. 16. (1) Subject to subsection (2), the Auditor General may delegate to a member of staff of Audit service, subject to such conditions as the Auditor General may impose, the exercise of any function or power of the Auditor General under this Act. Appointment of Auditor- General. Independence of the Auditor- General Delegation of the functions and Powers of Auditor General Oath of office by Auditor General