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)
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Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made
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 |