Government-by-Government Assessments: Sierra Leone
During the review period, the government’s budget and information on debt obligations, with the exception of state-owned enterprise debt, were widely and easily accessible to the public, including online. The budget was substantially complete and generally reliable. The supreme audit institution meets international standards of independence. It reviewed the government’s accounts and made its reports publicly available. The process for allocating licenses and contracts for natural resource extraction was outlined in law but not followed in practice. Basic information on natural resource extraction awards was not publicly available. Sierra Leone’s fiscal transparency would be enhanced by:
- disclosing state-owned enterprise debt;
- following in practice procedures for awarding natural resource extraction contracts; and
- making basic information on natural resource extraction awards publicly available.