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Transfer of audit fees to the Consolidated Fund : Who is right -Auditor General or Solicitor General ? – Cocorioko


By Lawyer Basita Michael
I have seen on social media a memo purportedly written by the Solicitor-General to the Financial Secretary dated 22nd February 2021 on the topic “Legal Opinion on the Transfer of Audit Fees by Audit Service Sierra Leone.’
In the purported letter, the Solicitor-General states that it is his considered opinion that audit fees collected by Audit Service Sierra Leone for and on behalf of government ought to be paid into the consolidated fund.’ He based his opinion on section 3(1) of the Financial Management and Control Act 2017. It states that section 3(1) and 3(2) of the Financial Management and Control Act 2017 by implication repeal section 27(2) of the Audit Service Act 2014. ....

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