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SIERRA LEONE EXTRACTIVE INDUSTRIES' TRANSPARENCY INITIATIVE (SLEITI) Final REPORT 2016 SIERRA LEONE EITI REPORT June 2016

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SIERRA LEONE EXTRACTIVE INDUSTRIES' TRANSPARENCY INITIATIVE (SLEITI) Final REPORT 2016 SIERRA LEONE EITI REPORT June 2016 SIERRA LEONE EXTRACTIVE INDUSTRIES’ TRANSPARENCY INITIATIVE (SLEITI) final REPORT 2016 SIERRA LEONE EITI REPORT june 2016 PREPARED BY: BOAS & ASSOCIATES P. O. BOX AT 1367 ACHIMOTA-ACCRA GHANA MOBILE: +233 244 326838 EMAIL: [email protected] Table of Contents List of Abbreviations/Acronyms ............................................................................................................... i Statement from the Independent Administrator ........................................................................................ ii Executive Summary ............................................................................................................................... iii 1.0 Background ....................................................................................................................................... 2 1.1 EITI in Sierra Leone ...................................................................................................................... 2 1.2 Objectives and contents of the report .............................................................................................. 3 1.3: Approach and Methodology .......................................................................................................... 4 2.0 Overview of the Extractive Industry in Sierra Leone .......................................................................... 6 2.1 Mining Sector ................................................................................................................................ 6 2.1.1 Large-scale mining operations ................................................................................................. 7 2.1.2 Artisanal Mining and Small Scale Mining (ASM).................................................................... 7 2.2 Oil/Gas .......................................................................................................................................... 7 3.0 Legal Framework and Fiscal Regime ................................................................................................. 8 3.1 Mining Sector ................................................................................................................................ 8 3.1.1 Fiscal regime ........................................................................................................................... 9 3.1.2 Roles of Government institutions........................................................................................... 11 3.1.3 Extractive sector reforms ....................................................................................................... 12 3.1.4 Fiscal Devolution .................................................................................................................. 13 3.2 Oil/Gas ........................................................................................................................................ 13 3.2.1 Description of fiscal regime, laws, reforms and regulations.................................................... 13 3.2.2 General Fiscal Regime of the Petroleum Industry .................................................................. 13 3.2.3 Other Fiscal Requirements .................................................................................................... 14 3.2.4 Roles of institutions in the Oil/Gas sector .............................................................................. 15 3.2.5 Reforms in the oil and Gas Sector.......................................................................................... 15 3.2.6 Fiscal Devolution .................................................................................................................. 15 3.3 License Allocations...................................................................................................................... 16 3.3.1 Mining Sector ........................................................................................................................... 16 3.3.2 Allocation of Oil and Gas License ......................................................................................... 24 3.4 Contracts ..................................................................................................................................... 30 3.4.1 Mining .................................................................................................................................. 30 3.4.2 Contract Disclosure ............................................................................................................... 31 3.5 Beneficial Ownership................................................................................................................... 32 3.6 State Participation in the Extractive Sector ................................................................................... 33 4.0 Exploration, Production and Exports ................................................................................................ 34 4.1 Exploration Update ...................................................................................................................... 34 4.2 Production and Exports ................................................................................................................ 36 5.0 Revenue Collection.......................................................................................................................... 39 5.1 Revenue Flow .............................................................................................................................. 39 5.1.1 Mining .................................................................................................................................. 39 5.1.2 Oil/Gas ................................................................................................................................. 43 5.2 Scoping Study.............................................................................................................................. 44 5.3 Scoping Outcomes ....................................................................................................................... 46 5.3.1 Materiality statement and Reporting Entities: ........................................................................ 46 5.3.2 Revenue Streams ................................................................................................................... 47 5.3.3 Government reporting entities ............................................................................................... 48 5.3.4 Oil/Gas ................................................................................................................................. 49 5.4 Reporting Companies and Extractive Industry Entities ................................................................. 49 5.5 Discrepancy ................................................................................................................................. 49 6.0: Other Revenue Sources and Reporting Parameters .......................................................................... 50 6.1 State’s share of production or other revenues collected in-kind ..................................................... 50 6.2 Mandatory and voluntary social expenditures ............................................................................... 50 6.3 Infrastructure provisions and barter arrangements ........................................................................ 50 6.4 Transportation payments .............................................................................................................. 50 6.5 Quasi-fiscal expenditures ............................................................................................................. 51 7.0 Reconciliation.................................................................................................................................. 51 7.1 Scope of Work ............................................................................................................................. 51 7.2 Activities undertaken at reconciliation.......................................................................................... 53 7.3 Results of Reconciliation ............................................................................................................. 55 7.3.1 Reporting .............................................................................................................................. 55 7.3.2 Completeness, accuracy and reliability of data ....................................................................... 56 7.3.3 Reconciliation by companies ................................................................................................. 58 7.3.4 Reconciliation by Revenue streams ....................................................................................... 59 7.3.5 Non material revenue streams ................................................................................................ 60 7.3.6 Discrepancy .......................................................................................................................... 60 7.3.7 Coverage ............................................................................................................................... 63 i | P a g e Boas & Associates 7.3.8 Effect of companies/extractive entities that did not participate on coverage............................ 63 7.3.9 Analysis ...............................................................................................................................
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