Section 76: The IntemalAuditor shallreport fi.rnctionally to the Intemal

Audit Committee and administratively to the Auditor-Generai. 3l Schedule 0t Entities not subject to be audited by External Auditors shall include: Ofrce of Nalional Secwity, The Sierra Leone Police, Ihe Republic ofSierra Leone Armed Forces RSI"4fr, Central lntelligence and Secarity Unit, Wce dthe President, Yice Presiden{s Oflice, F inanci al I nt elligence Un it, Anl i-corruplion C ommissio4 Sierra Leone Correctional Serl)ices Parliameft of Siena Leone lmmi gf ation DE) drlm ent Schedule 02 Specimen ofNotice oflntention to sucharge to Disallow and or Sucharge ONSEKTI.ETTERHEADOFTTIEAI]DIT SERVICE) REF:ASSIIOO(DOO( ADDRF5S ofASSL DATE , The Ministry of )O(X Attn: 1. John Doe Vote ConEoller (insert period of Service) 2. Johnny Doe District Finance Offi cgr (1/W02C 3l/12D0) 3. Jo Doe NOTICE OF INTENTION TO DISALLOWAND OR SURCI{ARGE In the exercise ofthe powen confeued on the Audilor-Gencralby Secrion I l9 ofthe 1991 Constitution and Section l2 ofAudit Service Act 2014. the Auditor-General conducted an audit on the accounts and other related recorG ofthe (name ofaffected entity or project 2. During the audit, it emerged that on the authorization of............ ........, you caused payment to be made to in the sum of via payment vouchers no... .. , .. . ....datsd for the ........... -.......( insert pupose) to the Ministry. That during the audit, you failed to provide evidence of distribution and usage of the it€ms for verification in clear breach of section ofthe PFM Act 20 I 6. 4. The response from the Management on lhe above intaction indicaled the diskibution list has rctrieved Aom the procurement officer and attached to the appropriate stores receipt and issue vouchers and they are available for orr inspection and verification. That our inspection of the distribution list presented by you for verification shows that same was You also failed to produce the said tricycles for inspecticn by the audit team. 5. fund) for the pcriod I st January'2020 to 3l st January 2020. 6. The Audit Service, pursuant to Regulation 25 ofthe Audit Sewice Regulations, wishes to sewe you trotice, and notice is hereby served for you to provide a written submission exptaining why you should not be made to refirnd the said amount and be surcharged accordingly, jointly or severally. 7 Your response should reach the Audit Service not later than 14 days after receip ofthis notice. 8. Take Notice lurther that Your failure to respond to this notice wi&in the time specified above, the Aud itor-General may exercise his powers of disallowance and surcharge against you. Be advised accord ingly. Mr / Mrs. X)O( Deputy Auditor4eneral (insert th€ relevant audit division) For: The Auditor-General Cc: The Auditor-General Schedule 03 Specimen ofNotice oflntention to surcharge to Disallowance and or Surcharge (INSERT LETTER HEAD OF THE AUDI? SERI'ICE) CERTIFICATENO: 2020lSN0l DATE NOTICE OF SPECIIICAIIONAND CE.RTIFICTAION OF DISALLOWANCEAND ORSURCHARGE To: l. John Doe Vote Controller (insert period of Service) 2. The Head affected Institution Address 3 . The Attomey-General and Minister of Justice Ad&ess 4. The Accountant-Gereral Address PLEASE TAKE NOTICE THAN l. Il the exercise ofthe powers conferred on thc Auditor-General by Section 119 of thd l99l Constitution and Section 12 ofAudit ServiceAct 2014, the Auditor{eneral conducted an audit on the accounts and other related records ofthe (name ofaffected entity, project or activity fuad) for the period lst Jaluary 2020 to 31st January 2020. 2 It emerged that you, JOHN DOE, ao accounting officer of the XXX (insert name of the institution): a. Did not lodge revenue collected from 2014- 2019 amounting to .. . . .. -.. ... as required into account numbers ............. -,..... and ................ at tre Sierra Leone Commercial Bank 3s b. Falsified Sisrra Leone Commercial bank stanp and pay-in slips purporting to lodgedthe arnomt of ....Into accountrumbers for the period January 2024 to December20l9. 3. That by this conduct, you have caused a loss of .. . . .. ... . .... to the state. 4. That after the audit, a Notice of ifiention to disallow/ Surcharge dated .. ... April 2021, was served on you on the ......... April 2021, receipt of which you acknowledged to explain why you should not be made to refund the amount ...................andbesurchargedaccordingly. You have since failed lo respond to the said Notice of intention 10 Disallow/ surcharge within the specified period. 5. The Auditor- General is sdisfied tlat this is a proper case in which to exercise his powers ofDisallowance and Sucharge because oflhe infilactions stated above. 6. NOW THEREFORE in accordance with section l2(c) of t}re Audit Service Act 2014, thc Auditor-General I{EREBY SPECIFIES AN'D CERTIFIES the amount of to be refunded by you and subsequently surcharge you with an anormt of 7.You are to refimd atotal amount of . . . . .. -......... . ... (PRINCIPALPLUS INTEREST OR PENALIY) and pay same into the account of the affected institution within a period ofThirty (30) days from the date ofsewice ofthis Certificat€ and to produce proofofpayment on a Treasury Counter foil Receip (TCR), to the Auditor- General and the head of the affected public body i.Dstitution. PLEASETAKE FTIRTHERNOTICE TIIAI: L You may appeal agains this Notice ofSpecification and Certificate ofDisallowanc€ and Surcharge, to the High Court ifyou are aggrievd within Thirty (30) days from the date of service ofthis Certificate on you. lI. ifyou fail to reflmd the amount specified and surcharged or file an appeal to the High Court within the time specified, civil proceedings shall be comrnenced to recover the amount from you. III" In any such civil proceedings, this certificate shall be relied upon as prima ft,cie evidence ofthe facts stated herein in accordance with Section 12 (e) ofthe Audit Service Act, 20 I 4. DATEDAT THEAI,'DIT SERVICE SIERRA LEONE OmCE (insert ad&ess) TIIIS ........."_. DAYOF.. ...........2U20. )ooooq)o( AUDITOR-GENERAL Specimen 04 Specimen of AfEdavit of Service (INSERT LETTER IIEAD OF THE AADIT SERVICE) AFfIDAVITOFSERVICI .............-., certify that I have been setved rvith al. I ....... Notice of lntention to Disallow and or Surcharge/ Notice ofSpecification and Cenification ofDisallowance and Surcharge. 2 . That thc Servic.ewasdoneonthe,.............. dayof.........,......2020l,rn thepesenceof:........, Wherefore, I endorse this affidavit of Service on the ................NX. day of MADE this day of ,2024. MR.ABDI.,'LAZIZ Aaing Auditor-G eneral John Doe, Accounting Office Address of lnstihrtion/ Residence Freeto'\ryn, Sierra Irone PBDTTED^ND PuaLIsrED ay rtE GovERNr,rBE Prwrn'rc Dre.tnorl Srerxa LtoNr Ewa,oaoru.ru Gpstx No. 83 oF I lrriocroBE& 2024