
By Aminata Kuyateh
The National Audit Office on Thursday held a day long engagement with local government authorities to review audit matters and strengthen cooperation between auditors and councils.
The forum brought together chief executives of local government authorities, council chairpersons, finance officials, members of the National Assembly, representatives of key ministries and oversight bodies, and the media.
The engagement focused on improving understanding of public sector auditing, the mandate of the National Audit Office, and the current status of audits of local government authorities.
Presentations covered the legal framework guiding the work of the NAO, its governance structure, and its strategic vision for 2025 to 2029.
Participants were also taken through the different types of audits conducted by the NAO, the audit process, and the roles and responsibilities of both auditors and auditees.
A central theme of the discussions was the backlog of audits affecting local government authorities.
The NAO shared updates on previous audit findings, common challenges faced by councils, and the need to strengthen the implementation of audit recommendations.
According to the Auditor General, Cherno Amadou Sowe, clearing audit backlogs remains a priority, noting that delays are often linked to weak record keeping and shortages of qualified finance and accounts staff at the local government level.
Sowe said effective auditing depends on timely and accurate financial statements from councils, adding that sound public financial management starts with competent personnel.
He encouraged local government authorities, working with relevant ministries, to invest in recruiting and training finance and accounts staff to improve compliance and reporting.
The Auditor General also informed participants that the backlog of consolidated central government audits has been cleared, with the 2024 audit completed, and that from 2026, the NAO plans to move to quarterly audits for government.
AG said similar effort would be applied to outstanding local government audits to ensure timely oversight.
The forum also addressed perceptions around auditing, stressing that audits are meant to improve systems and accountability rather than create fear.
The NAO emphasised that engagement with stakeholders is key to building trust and improving the impact of audits on service delivery at the local level.
The engagement ended with a call for continued collaboration between the National Audit Office, local government authorities, and oversight institutions to strengthen transparency, accountability, and governance in the management of public resources.




