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

World Bank

Washington, DC

关键词: BUDGET;    EXPENDITURE CONTROL;    INTERNAL AUDIT;    LEGISLATIVE FRAMEWORK;    PUBLIC FINANCIAL MANAGEMENT;   

RP-ID  :  69234

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This assessment finds that thegovernment of Sierra Leone has supplemented the improvedlegislative framework by establishing the National RevenueAuthority and internal audit units. Procedural innovationswere put into place for budget planning and monitoring. Inaddition, a new Integrated Financial Management andInformation System (IFMIS) has replaced the old,unsustainable Financial Management and Accounting System(FMAS). Weaknesses included lack of budget credibility andpredictability, fiscal management challenges, weaknesses inexpenditure control (including payroll), and low levels oftransparency. The Government considered that much remainedto be done to move the system to a level that is capable ofdirecting resources to priority areas and support highquality expenditure outcomes. This Public Expenditure andFinancial Accountability (PEFA) progress report representsthe most recent independent assessment.