The Republic of Sierra Leone : Public Financial Management Performance Assessment Report

• Ngôn ngữ: eng
• Ký hiệu phân loại: 966.4 *Sierra Leone
• Thông tin xuất bản: Washington, DC, 2013
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 319380
• Chủ đề: 1. BUDGET; 2. EXPENDITURE CONTROL; 3. INTERNAL AUDIT; 4. LEGISLATIVE FRAMEWORK; 5. PUBLIC FINANCIAL MANAGEMENT

Tóm tắt

This assessment finds that the government of Sierra Leone has supplemented the improved legislative framework by establishing the National Revenue Authority and internal audit units. Procedural innovations were put into place for budget planning and monitoring. In addition, a new Integrated Financial Management and Information System (IFMIS) has replaced the old, unsustainable Financial Management and Accounting System (FMAS). Weaknesses included lack of budget credibility and predictability, fiscal management challenges, weaknesses in expenditure control (including payroll), and low levels of transparency. The Government considered that much remained to be done to move the system to a level that is capable of directing resources to priority areas and support high quality expenditure outcomes. This Public Expenditure and Financial Accountability (PEFA) progress report represents the most recent independent assessment.