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Sierra Leone

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

38

out of 100
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Public Participation

6

out of 100
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Budget Oversight

42

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

38

out of 100

Sierra Leone provides the public with minimal budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Sierra Leone should prioritize the following actions to improve budget transparency:

  • Publish consistently a Mid-Year Review, a Year-End Report, and a Pre-Budget Statement online.
  • Produce and publish an Enacted Budget.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on budget performance measures, linking the budget more closely to policy, and providing more information on extrabudgetary funds.

Public Participation

6

out of 100

Sierra Leone provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Ghana 22/100
Nigeria 13/100
Liberia 11/100
Sierra Leone 6/100
Equatorial Guinea 0/100
São Tomé e Príncipe 0/100
Recommendations for Improving Participation

Sierra Leone should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during the monitoring of the implementation of the national budget. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

42

out of 100

The legislature and supreme audit institution in Sierra Leone provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 28/100
Execution/Audit 26/100

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides weak oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 72/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Sierra Leone should prioritize the following actions to make budget oversight more effective:

  • Ensure the legislature holds a debate on budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendations for the upcoming budget.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 52/100

The Government of Sierra Leone provides the public with limited budget information.

Public Participation 31/100

The Government of Sierra Leone is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 36/100

Budget oversight by the legislature in Sierra Leone is weak.

By auditor 67/100

Budget oversight by the supreme audit institution in Sierra Leone is adequate.

Recommendations

Improving Transparency

Sierra Leone should prioritize the following actions to improve budget transparency:

  • Publish the Pre-Budget Statement and the Year-End Report.[1]
  • Publish the budget cycle timetable.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of revenues for the budget year and data on debt and interest for the budget year.
Improving Participation

Sierra Leone should prioritize the following actions to improve budget participation:

  • Provide detailed feedback on how public perspectives have been captured and taken into account.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Sierra Leone should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Ensure the supreme audit institution collaborates with civil society on performance audits

[1] According to updated results from the Open Budget Survey Tracker (www.obstracker.org), Sierra Leone failed to produce a Year-End Report for 2013.


Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire



See more on budget work in Sierra Leone »