The Tribunal to investigate the Auditor-General, Mrs. Lara Taylor-Pearce and the Deputy Auditor-General, Mr. Tamba Momoh of the Audit Service Sierra Leone (ASSL) was set up by His Excellency the President of the Republic of
Sierra Leone, Brigadier (Retired) Dr. Julius Maada Bio, under the provisions of Subsection (9) of Section 119, together with Subsections (5), (6) and (7) of Section 137 of the Constitution of Sierra Leone 1991 (Act No. 6) of 1991 (as Amended) [hereinafter referred to as, “The Constitution of Sierra Leone”].

The appointments of the Chairperson and Members of the Tribunal were published as Government Notices No. 67, 68 and 69 in No. 15 of Volume CXLXIII of Tuesday 17" March 2022, comprising the following three (3) individuals: (i) The Hon. Mrs. Justice Nyawo Matturi Jones JSC (Retired) - Chairperson; (ii) The Hon. Mr. Justice Ansumana Ivan Sesay JA - Member; and (iii) Lahai Momoh Farmah Esq. — Member.

The Tribunal had an enormous and a unique task to perform, in that it is the first of its kind that has been established to investigate a Public Officer other than a Judge of the Superior Court of Judicature. In previous years, when there were allegations of misconduct or corruption against certain Public Officers in any
Government Ministry, Department or Agency that were of public interest, those allegations were investigated by other Tribunals or Commissions of Inquiry set up under Sections 147, 148, and 149 of The Constitution of Sierra Leone.

In contrast, though the Office of the Auditor-General is a Public Office, and an Agency of Government, if the question of the removal of the Auditor-General from office arises due to alleged misconduct or lack of professional performance, a Tribunal as in the instant case, will be established to investigate the said allegations with the aim of gathering facts in the nature of evidence, evaluating those facts, and arriving at findings that will enable its members to make conclusions that will subsequently provide the grounds upon which the Tribunal will recommend to His Excellency the President for the removal, or not of the Auditor General.

 It is for the aforementioned reason that the Tribunal was set up pursuant to Subsection (9) of Section 119, together with Subsections (5), (6) and (7) of Section 137 of The Constitution of Sierra Leone. It is intended that the security of tenure of office of Judges of the Superior Court of Judicature should apply to the Office of the Auditor-General. Section 119 of The Constitution of Sierra Leone established the Office of the Auditor-General as a Public Office, and Subsection (9) of Section 119 referred the process of removal of the Auditor-General to the provisions of Section 137 of The Constitution of Sierra Leone

The question may be asked as to whether the Deputy Auditor-General can be investigated by the Tribunal, when allegations of misconduct are alleged against the Auditor-General by designation. The answer is that the Deputy
Auditor-General can be investigated together with the Auditor-General by the same Tribunal. After all facts and findings have been gathered, the recommendation for his removal will be determined in accordance with the
Audit Service Act (No. 4) of 2014. The authority supporting the investigation of the Deputy Auditor-General by the Tribunal is provided under Subsection 2 (d) of Section 171 of The Constitution of Sierra Leone, to wit:
“... Words directing or empowering a public officer to do any act or thing, or otherwise applying to him by the designation of his office, shall include his successors in office and all his deputies or other
assistants.”

The Auditor-General (hereinafter referred to as, “The 1st Respondent), the Deputy Auditor-General (hereinafter referred to as, “The 2nd Respondent), and their Assistants in the Audit Service Sierra Leone are all Public Officers; therefore, they can be investigated by the same Tribunal and appropriate recommendations made for their removal to the President.