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Published by: freebalance on Jun 06, 2008
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The reform programme is an essential part of the GoSL’s democracy and stabilisation plan as
set out in the PRSP and Vision 2025. It is support by the political process and implemented
though the Vice President and the Minister of Finance.

Donor partners actively support the reform programme by linking budget support to it but also
provide technical assistance to ensure it is supported in its implementation.

Institutional factors, which appear to be critical in supporting the reform programme, include
the following:

• The full, including geographical, integration of the PFMRU into the MOF, with clear
lines of responsibility for the implementation of PFM reform

• Strengthening of parliamentary capacity in the analysis of public finance, such as
increased numbers of parliamentary clerks, researchers and exposure to best practice in
other countries

• The strengthening of aid management. Although DACO (OVP) appears to have primary
responsibility for aid management, elements are still the responsibility of other
institutions such as MODEP, MOFA as well the MOF. The current development of an
Aid Policy will, no doubt, look to resolve the current fragmented nature of aid

• Autonomy of the Auditor General. Although autonomy has been secured de jure,
logistical independence has not been secured (e.g. the Auditor General’s offices are

Republic of Sierra Leone: PFM Performance Assessment Report
Final Draft 18 June 2007


owned by a client). A review to promote full independence should therefore be

• The implementation of the Budget Speech aim of integrating the recurrent and
capital/development budgets should be furthered, which would imply the integration of
the MOF and MODEP, or at least many of the MODEP functions with MOF

Republic of Sierra Leone: PFM Performance Assessment Report
Final Draft 18 June 2007


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