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Sierra Leone PEFA

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Sierra Leone PEFA Republic of Sierra Leone Public Expenditure and Financial Accountability (PEFA) Performance Assessment Report – 2010 Sub-National Governments (Local Councils) Currency Equivalents 1 (Exchange Rate Effective as of November 16, 2010) Currency Unit = Leone US$1.00 = Le 4,160 Fiscal Year January 1 – December 31 Preface This Public Financial Management (PFM) Performance Assessment Report is based on the PEFA PFM Performance Measurement Framework – Sub National Level, which includes a performance rating on 32 indicators covering the entire PFM cycle in Local Government, as in Sierra Leone, and assesses impact on budget goals. This work was jointly led by the Multi Donor Budget Support Partners comprising UK Department for International Development, World Bank, European Commission and African Development Bank and the Government of Sierra Leone. A team of consultants was contracted to carry out the detailed technical work for the study.1 The team assessed the current situation by reviewing background documents, collecting necessary data and interviewing key Government and development partner officials. We are grateful to the many officials of the Government of Sierra Leone, both at national and local level who interacted with the team, provided the information needed and assisted in organization of the study, as well as the representatives of the Sierra Leonean private sector. The final draft of the report was based on discussion among the various interested parties including the Multi Donor Budget Support Partners and Government of Sierra Leone, which has assisted in quality assurance. We are grateful to the various reviewers including the PEFA Secretariat for the useful comments and suggestions. 1 Paul Harnett (Team Leader), of REPIM (www.repim.eu). Cyprian Kamaray, and Buffy Bailor 2 TABLE OF CONTENTS Glossary ............................................................................................................................................................... 5 1.0 Introduction ............................................................................................................................................. 7 1.1 Purpose of the PEFA Analysis .................................................................................................................. 7 1.2 Description and Selection of Local Councils ............................................................................................ 8 1.3 Country Background (including the development of Local Government) ............................................... 9 1.3.1. Description of the Country Economic Situation .................................................................................. 9 1.3.2 The Development of Local Government ............................................................................................. 13 1.3.3 The Intergovernmental Relationship between Central and Local Government ............................ 13 1.4 Legal and Regulatory Framework ........................................................................................................... 14 1.5 Intergovernmental Financial Transfer System ........................................................................................ 16 1.6 Economic and fiscal importance of local government ............................................................................ 16 1.7 Institutional Framework Pertaining to PFM/ The relationship of Local government to Central Government ....................................................................................................................................................... 17 1.7.1 Institutional Framework ................................................................................................................ 17 1.7.2 LC Revenue .................................................................................................................................. 18 1.7.3 Local Council Grants and Transfer: .............................................................................................. 18 2.0 PFM Activities ....................................................................................................................................... 19 2.1 Planning and Budgeting ..................................................................................................................... 19 2.2 Funds Flow ........................................................................................................................................ 20 2.3 Accounting and Financial Reporting (Including PETRA) ................................................................. 21 2.3.1 Manual Accounting System ............................................................................................. 23 2.4 Internal Audit ..................................................................................................................................... 23 2.4.1 Issues Arising ......................................................................................................................... 24 2.5 Revenue/Rates ................................................................................................................................... 24 2.5.1 Computerised System of Rates & Licences Valuation and Assessment ................................ 25 2.5.2 Manual System of Rates & Licences Valuation and Assessment .......................................... 25 2.6 Audits and Follow-up on audits. ........................................................................................................ 25 2.7 Procurement ....................................................................................................................................... 25 3.0 Aggregation of Results .......................................................................................................................... 26 3.1 Credibility of the budget .................................................................................................................... 29 3.2 Comprehensiveness and Transparency .............................................................................................. 30 3.3 Policy-Based Budgeting .................................................................................................................... 30 3.4 Predictability and Control in Budget Execution ................................................................................ 30 3.5 Accounting, Recording and Reporting .............................................................................................. 31 3.6 External Scrutiny and Audit............................................................................................................... 31 3.7 Donor Practices .................................................................................................................................. 31 3 4.0 Assessment of the Challenges or Prospects for Success of the Reform Program ............................ 32 Annex 1 List of Contacts ................................................................................................................................... 34 Sub National Governments ............................................................................................................................ 36 FREETOWN CITY COUNCIL .................................................................................................................... 37 BO CITY COUNCIL .................................................................................................................................... 68 MAKENI CITY COUNCIL .......................................................................................................................... 98 KENEMA CITY COUNCIL ....................................................................................................................... 127 KONO DISTRICT COUNCIL .................................................................................................................... 158 4 Glossary AfDB African Development Bank ASSL Audit Service Sierra Leone BB Budget Bureau BCC Budget Call Circular or Bo City Council (depending on context) CA Chief Administrator COA Chart of Accounts COFOG Classification of the Functions of Government CPI Consumer Price Index CWIQ Core Welfare Indicators Questionnaire DACO Development Assistance Coordination Office, MoFED DFID Department for International Development DO District Officer DSDP Decentralised Service Delivery Programme EPRU Economic Policy and Research Unit EU European Union FCC Freetown City Council FMR Financial Management Regulations FO Finance Officer FY Financial Year GBAA Government Budgeting and Accountability Act GDP Gross Domestic Product GFS Government Finance Statistics GoSL Government of Sierra Leone HDI Human Development Index HIPC Heavily Indebted Poor Countries HLG Higher Level Government IA Internal Auditor IFMIS Integrated Financial Management Information System IMF International Monetary Fund IPFMRP Integrated Public Financial Management Reform Project IPRSP Interim Poverty Reduction Strategy Paper IPRP Independent Procurement Review Panel 5 IRCBP Institutional Reform and Capacity Building Project KCC Kenema City Council KDC Kono District Council LC Local Council LG Local Government LGA Local Government Act LGDG Local Government Development Grant LGFD Local Government Finance Department LM Line Ministry M&E Monitoring and Evaluation MCC Makeni City Council MDAs Ministries, Departments and Agencies MoFED Ministry
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