Government-by-Government Assessments: Sierra Leone
During the review period, the government made significant progress by making basic information on natural resource extraction awards publicly available. Budget documents and information on debt obligations, including major state-owned enterprise debt information, were widely and easily accessible to the public, including online. The budget was substantially complete and generally reliable. The supreme audit institution met international standards of independence. It reviewed the government’s accounts and made its reports publicly available. The government specified in law or regulation but did not appear to follow in practice the criteria and procedures for awarding natural resource extraction licenses and contracts.
Sierra Leone’s fiscal transparency would be enhanced by:
* Following procedures for awarding natural resource extraction contracts in practice.