Sierra Leone
Public Financial Management Act 2016 + Audit Service Sierra Leone Act 2014 + Public Procurement Act 2016 + Right to Access Information Act 2013
Constitution of Sierra Leone, 1991 (as amended, Act No. 5 of 2013), § 119; Public Financial Management Act, No. 6 of 2016 (SL); Audit Service Sierra Leone Act, 2014; Public Procurement Act, 2016 (SL); Right to Access Information Act, 2013 (SL)
Sierra Leone's fiscal transparency framework was rebuilt from scratch after the civil war (2002), anchored by the 2016 legislative modernization package -- PFM Act No. 6 of 2016 and Public Procurement Act 2016. The Audit Service Sierra Leone (ASSL Act 2014; AG appointed by President on JLSC advice with parliamentary approval; AFROSAI-E member) has a financial, compliance, and performance audit mandate. The NPPA operates an OCDS-compliant e-GP citizen portal supporting bid_award_disclosure=True; OGP Action Plan 5 (2024-2028) reinforces open contracting. PFM Act 2016 mandates Citizens Budget publication (citizens_budget_required=True). A Parliamentary Budget Office provides independent analytical support. EITI Compliant 87.5/100 (High, Oct 2022); OGP member since 2013. IBP OBS 2023: T=55/100 (rank 47/125; improving arc 39->45->55; public participation declined 31->20 despite transparency rise). TI CPI 34/100 (rank 109/182). Score: 55 (limited band; +8 vs cluster baseline from Citizens Budget, bid-award disclosure, expenditure portal, and legislative budget office).
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | ✓ Yes |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed executive |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | No |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | — |
| Citizens budget required | ✓ Yes |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | ✓ Yes |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | No |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |
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