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Budget Credibility Report

This revenue and expenditure credibility analysis is designed to provide Sierra Leoneans, the Government of Sierra Leone (GoSL), development partners and other stakeholders with a full picture of revenue and expenditure in 2017, 2018 and 2019.

Various Public Expenditure and Financial Accountability (PEFA) assessment reports (2010, 2014, and 2018) have highlighted the challenges in implementing a credible budget in Sierra Leone. The aim is to highlight performance against the budget at the total and sector level, to draw out some of the reasons behind this, and identify the impacts on public service delivery.

The assessment will assist government in addressing some of the challenges that are adversely affecting budget credibility. It will also provide a basis for dialogue between civil society, Parliament, development partners and the GoSL regarding its public financial management reform strategy (2018 – 2021) and delivery of the National Development Plan.