Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698841728509.pdf (Sierra Leone)
MR. SPEAKER, HONOURABLE MEMBERS I.

INTRODUCTION 1.

Mr. Speaker, Honourable Members, I rise to move that the Bill entitled “An Act to provide for the services for Sierra Leone for the Financial Year 2015” be read for the first time.

2.

Mr. Speaker, Honourable Members, the unprecedented outbreak of the Ebola Virus Disease has created a devastating social and humanitarian crisis with severe negative economic impact, thus, reversing the impressive economic growth we have achieved in recent years.

3.
3.

Since the outbreak of Ebola, thousands of Sierra Leoneans have been infected and hundreds have died and many more are still dying.

Over two-thirds of those infected are between the ages of 15 - 55 years- the most economically active.

Non-Ebola illnesses are adding to the toll of death and suffering as clinics and hospitals staff are hesitant to attend to other patients for fear of contagion of this dreadful disease.

4.

Our doctors and nurses are the main victims with loss of lives in several cases.
Farmers and traders are among the fatalities, most of whom are women.

Children are orphaned, while society rejects them.

Schools and higher institutions of learning remain closed.

Short Term Economic Impact of the Ebola Disease 5.

Mr. Speaker, Honourable Members, the combined effect of the disruptions to agriculture, mining, manufacturing, construction, transportation, domestic and international trade and tourism activities has significantly lowered the growth prospects of the economy.
Preliminary analysis shows that economic growth will slow down to 4.0 percent in 2014 compared to the original projection of 11.3 percent.

The Ebola Virus Disease poses a great threat to macroeconomic stability, human development and poverty reduction.

6.
6.

Mr. Speaker, Honourable Members, the measures adopted to stem the spread of the Ebola outbreak, including the closure of periodic markets, internal travel restrictions and the closure of borders, while appropriate, have also severely disrupted the supply of domestic food and non-food items.

This has resulted in rising consumer prices, especially for essential commodities.
Our national currency, the Leone, depreciated by 9.2 percent in the official market and by 13.2 percent in the parallel market between end May and end October this year due to excess demand pressures for foreign exchange.

7.

The financial sector has also been adversely affected.

Normal banking hours have been reduced by 1-2 hours daily while some banks closed operations in epicenters with consequences on internal trade.
Some Community Banks and Financial Services Associations (FSAs), which provide services for farmers and small scale businesses in rural areas, have either closed down or scaled down operations.

8.

As a consequence of the impact on economic activities, domestic revenue collection dropped and is estimated to decrease by about Le390 billion, equivalent to US$90 million in 2014.

9.
9.

While recent assessment shows that Sierra Leone’s public debt is sustainable in the medium to long-term, the drop in domestic revenue and increase in expenditure induced by the Ebola outbreak posed serious challenges to debt management.

Social Impact of the Ebola Disease 10.

Mr. Speaker, Honourable Members, the Ebola epidemic has also negatively impacted our social fabric.
It has disrupted health and education programmes; and halted the implementation of water and sanitation projects, especially in the rural areas.

The disease also worsened the already fragile situation of women, children and the physically challenged.

In particular, it eroded the gains achieved in the country’s healthcare services, especially the flagship, Free Healthcare Initiative.

11.
11.

Moreover, NGO operations in the water sector have either been suspended or scaled down while resources for expanding the Water, Sanitation and Hygiene infrastructure diverted to Ebola-related activities.

This is likely to lead to an outbreak of water-borne diseases, further putting pressure on an already overstretched health care system.

12.

Mr. Speaker, more women than men have contracted the disease.
This is attributable to (i) women’s role as caregivers in their families, which places them at higher risk of exposure to the Ebola disease; (ii) majority of health care workers are female nurses; and (iii) women are mainly engaged in informal trade in crowded open markets and at border towns.

The loss of livelihood and stigma has a disproportionate effect on women.

2 13.
2 13.

Available statistics indicate that 170 children have died from the Ebola disease as at November 11, 2014; those children who have survived are stigmatized and many are roaming the streets of our communities.

14.

The elderly also face increased poverty and social exclusion since many of them are not eligible to pension and rely on family members for social support.

15.

The physically challenged are far more affected and exposed.
For instance, the blind depend on the sense of touch, which exposes them to the disease.

Additionally, many of them depend on begging on the streets.

This does not only expose them to the disease but has also now limited their movement and sources of livelihood.

16.

Mr. Speaker, Honourable Members, on the basis of these devastating effects, the 2015 budget will announce policies and programmes to mitigate the social and economic effects of the Ebola outbreak.
Hence, the theme of this budget is “restoring livelihoods for post Ebola economic and social recovery ”.

This is a budget that brings hope in a crisis; that lays the foundation for a full recovery.

II.

NATIONAL AND INTERNATIONAL SUPPORT TO COMBAT EBOLA 17.

Mr. Speaker, Honourable Members, at the onset of the outbreak, Government, in collaboration with its partners on the ground, responded swiftly.

An Emergency Operations Centre was established and a National Ebola Response Plan developed.
Thus far, Government has contributed Le80 billion; of which Le9.9 billion directly to the Ministry of Health and Sanitation; Le40 billion to the Ebola response and Le 30 billion for hazard pay incentives into the dedicated Ebola account at the Sierra Leone Commercial Bank.

18.

The international community’s response, despite being slow initially, has improved in recent months in the form of increased financial and technical assistance.
The estimated indicative and firm commitments, by development partners are as follows: African Development Bank, US$61.2 million; World Bank, US$132 million; United Kingdom, US$535 million; European Commission Humanitarian Aid, US$16.9 million; United States of America, US$10.2 million; Australia, US$9.6 million; Italy, US$6.5 million; Japan, US$5.5 million; China, US$4.8 million; Republic of Ireland, US$2.5 million; Germany, US$2.2 million; Finland, US$2.2 million; and Sweden, US$1.9 million.
Other contributing countries and organisations include Austria, Cuba, Denmark, Netherlands, Nigeria, The Gambia, Canada, Spain, Islamic Development Bank, and the Organisation of Petroleum Exporting Countries Fund.

Contributions from Humanitarian organizations include the Children’s Investment Fund Foundation, US$14.9 million; and Central Emergency Response Fund, US$7 million.

19.
19.

In addition, several countries and agencies have committed funds to support regional efforts to fight Ebola in Guinea, Sierra Leone and Liberia.

These include the Bill and Melinda Gates Foundation, US$51 million; Canada, US$30 million; Clinton Global Health Investment, US$5.9 million; Comic Relief, US$1.6 million; Federal 3 Republic of Germany, US$87.8 million; Glaxo Smith Kline, US$1.5 million; Switzerland, US$5.2 million; and Timor Leste, US$2 million.
In total, US$183 million has been committed as support for Guinea, Liberia and Sierra Leone.

These funds are yet to be allocated among the three countries.

20.

Private donations, both local and foreign, amounted to Le 9.8 billion and US$4.6 million as per bank statement from the Sierra Leone Commercial Bank as at 31st October 2014.

21.
21.

Mr. Speaker, Honourable Members, we appreciate the additional budget support provided by the African Development Bank, US$24 million; World Bank, US$20; and the European Union, €12.6 million to mitigate the impact of higher spending and revenue loss due to Ebola.
The budget support provided by the IMF through an augmentation of resources of US$40 million was timely in mitigating the fiscal impact of Ebola and supported the increase in the amount offered in the weekly Foreign Exchange Auction by the Bank of Sierra Leone.

22.

Given the risks faced by our medical personnel, there is need to provide incentives to encourage them to continue to provide medical care and support to Ebola victims.
To this end, Government has provided Le30 billion while the African Development Bank and the World Bank have also provided US$ 5.2 million and US$17 million, respectively as hazard pay to health workers engaged in the fight against Ebola.

23.
23.

Mr. Speaker, Honourable Members, as the International Community and friends of Sierra Leone continue to support Government efforts in the fight against Ebola, we are mindful of the fact that despite the need for expediency, we need to put a mechanism in place to ensure that due processes are followed.

To this end, we are engaging the services of Price Waterhouse and Cooper to provide fiduciary oversight in the utilization of funds.
In addition, to promote accountability and ensure that the various resources provided by organizations are properly coordinated, we have agreed on a joint reporting format with our development partners.

Post Ebola, Government and development partners will issue a single report on the utilization of resources received to fight Ebola.

This is meant to meet public accountability and the International Aid Effectiveness prinicples of the New Deal.

24.
24.

Mr. Speaker, Honourable Members, let me on behalf of the Government and people of Sierra Leone extend our sincere gratitude to all our development partners, multilateral as well as bilateral, that have contributed to the fight against Ebola.

I wish to say special thanks to the United Nations Family for leading the fight against the Ebola Outbreak in Sierra Leone and globally.
It is therefore no coincidence that the bulk of the resources dedicated to the fight against Ebola is channeled through UN Agencies in particular WHO, UNICEF, WFP, UNFPA, FAO and the UN Multi-Partner Trust Fund (MPTF).

4 25.

We are also grateful for the setting up of the United Nations Mission for Ebola Emergency Response (UNMEER) to support the efforts of the National Ebola Response Centre (NERC).
The United Nations, for the first time in its history, adopted a Global Public Health Intervention Strategy for the sub-region.

26.

We are confident that the efforts of the international community will not be limited to assist in containing the disease but will also support Government’s post Ebola Recovery Plan.
Meanwhile, the World Bank has committed US$98 million to Sierra Leone’s post Ebola recovery efforts and the International Finance Corporation (IFC), US$ 450 million towards trade, investment and employment for post Ebola recovery efforts in Guinea, Liberia and Sierra Leone.

Our budget support partners have provided strong indications of scaling-up support in the post Ebola period especially during 2015.
We are also urging our non-traditional partners who have stood with us in the fight against Ebola to continue to support our post Ebola economic recovery.

III PRE-EBOLA ECONOMIC PERFORMANCE 27.

Mr Speaker, Honourable Members, you will recall the substantial progress achieved in stabilizing the economy and improving infrastructure prior to the outbreak of the Ebola disease.
In particular, our country recorded double digit economic growth in recent years, thanks to iron ore production and export combined with Government investment in infrastructure as well as buoyant activities in the agriculture, construction and services sectors.

28.

Based on these developments, 2014 was regarded as the period for consolidating these achievements while laying the foundation for improved public service delivery in line with the Agenda for Prosperity.
The performance of our economy during the first five months of 2014 was encouraging with leading indicators pointing to robust economic growth, falling consumer prices, declining domestic interest rates and a stable exchange rate.

The implementation of infrastructure projects was on track while service delivery challenges were being identified and addressed.

29.
29.

Mr. Speaker, Honourable Members, with continued implementation of pro- growth policies prior to the Ebola outbreak, real GDP growth was projected at 11.3 percent and inflation at 7.5 percent for 2014.

During the first half of the year, the economy was on track in achieving these macroeconomic objectives as activities in key sectors, including agriculture, mining, manufacturing, construction, and services such as banking and telecommunications were expanding.
The Bank of Sierra Leone’s proactive monetary policy management, backed by Government’s prudent fiscal strategy combined with improved domestic food production and a stable exchange rate resulted in a decline in inflation from 8.2 percent in December 2013 to 6.4 percent in April 2014, the lowest in five years.

5 30.

In the fiscal area, despite a strong performance in 2013, outturn for the first half of the year was weaker than expected.
Revenue underperformed by Le73.2 billion on account of lower proceeds from the mining sector, taxes on goods and services, and corporate income tax.

Recurrent expenditures were higher than projected by Le 55.8 billion, mostly due to overruns in wages and salaries by Le 14.9 billion on account of new recruitments, Ebola-related expenditures of Le9.9 billion, and higher-than expected spending on goods and services by Le36.5 billion.

31.
31.

The external position improved with foreign exchange reserves increasing to around US$530 million or 3.6 months of imports cover.

The exchange rate remained relatively stable as at end-June 2014.

32.

Mr Speaker, Honourable Members, despite the challenging environment, I am pleased to inform this House that Sierra Leone met all the Quantitative Performance Criteria under the Extended Credit Facility Arrangement with the IMF at end June 2014.

IV.

GLOBAL AND REGIONAL ECONOMIC OUTLOOK 33.


Mr. Speaker, Honourable Members, the global economy is slowly recovering following a slowdown in 2013.

It is projected to grow by 3.4 percent in 2014 and further by 4 percent in 2015.

While economic activities in the advanced economies (USA, Euro Area and Japan) are picking up, the outlook for several emerging markets including China, Russia, South Africa are less optimistic.

34.
34.

In emerging market and developing economies, growth is now projected to moderate to 4.6 percent in 2014 but will strengthen to 5.2 percent in 2015.

Growth in the Chinese economy is slowing to 7.4 percent in 2014 and further to 7.1 percent in 2015, reflecting the weak performance of the manufacturing sector, slow increase in investment, and bank credit to the private sector.

This has implications for exports from Sierra Leone, especially iron ore. 35.
In sub-Sahara Africa, strong growth is expected to continue averaging 5.4 percent in 2014 and will strengthen to 5.8 percent in 2015, driven by efforts to invest in infrastructure and by strong agricultural production.

Risks to the growth prospects of Sub-Saharan Africa include the slow growth in emerging market economies and the Ebola outbreak.

V. POTENTIAL MEDIUM-TERM ECONOMIC IMPACT OF EBOLA EPIDEMIC AND MACROECONOMIC FRAMEWORK, 2015-2016 36.
Mr. Speaker, Honourable Members, the medium-term macro-fiscal framework agreed with the IMF in April 2014 indicate strong growth, declining inflation and improving external and fiscal performance.

This was anchored on the assumption of expansion in iron ore mining, agriculture and services, coupled with the expected recovery in the electricity sector and the planned scaling-up of investment under the Agenda for Prosperity.

6 37.
6 37.

Unfortunately, the heavy toll of the Eobla outbreak on human lives, and its dampening effect on economic activities requires a revision of the medium term outlook to reflect current developments.

The outlook is anchored on two scenarios: (i) an Optimistic Low Ebola Scenario that assumes the containment of the virus by end 2014; and (ii) a Pessimistic High Ebola Scenario that assumes the Ebola Virus is not contained until the third quarter of 2015.

38.
38.

If the low Ebola outbreak scenario materializes, an economic recovery will emerge over the course of 2015.

Under this scenario, economic activities will rebound led by agriculture, manufacturing, tourism and construction.

This will result in GDP growth of 2.5 percent in 2015 compared to the 9 percent originally projected.

Inflation is projected to increase to 12 percent compared to an earlier projection of 6 percent.

39.
39.

Under the high Ebola scenario, agricultural output will fall dramatically due to large scale abandonment of farms by farmers and services will also contract, especially in the hospitality sector.

Economic buoyancy will largely depend on Government expenditure, but this is highly uncertain.

In this case, overall GDP will contract by 2.0 percent in 2015 while non-iron ore GDP will shrink by 3.2 percent.
Inflation will remain high reaching 14 percent, due to poor harvest in 2014 and loss of planting seasons in 2015.

40.

In both scenarios, it is expected that gross foreign exchange reserves will remain above 3 months of import cover in 2015 on account of the projected increase in Ebola related foreign inflows, and inflation will return to a single digit in 2016.

VI.

STRUCTURAL REFORMS Monetary and Financial Sector Policies for 2015 41.
Mr. Speaker, Honourable Members, regardless of the leading challenges, Government will continue to embark on reforms.

The Bank of Sierra Leone will pursue policies to maintain low and stable prices and implement appropriate supervisory measures to ensure financial stability.

The Bank has completed the installation of a safe and modern payments system infrastructure to support high value real time payments for commercial banks and their customers.

42.
42.

To deepen the financial system and improve rural financial intermediation, four new Community Banks were granted license in early 2014, Kamakwie Community Bank, Madina Community Bank, Sumbuya Community Bank and Taiama Community Bank, thereby increasing the number of community banks from thirteen to seventeen.

The creation of the new Community Banks was supported by the International Fund for Agricultural Development (IFAD).

43.
43.

The Apex Bank (SL) Limited was licensed to carry out first level supervision of Community Banks and Financial Services Associations (FSAs).

7 44.

Mr. Speaker, on structural reforms, the Bank of Sierra Leone has prepared a roadmap for developing and implementing risk-based supervision to support Financial Sector Stability.
In an effort to develop interbank transactions in Government Securities Market, the Bank also prepared a Primary Dealer agreement to facilitate the development of the interbank foreign exchange market.

The Bank has virtually moved towards wholesale Foreign Exchange Auction, while awaiting Technical Assistance from the IMF to move the process further.

45.
45.

In 2015, the Bank of Sierra Leone will prepare an internal Contingent Manual to guide identification and supervisory actions in the event of specific or systemic bank distress.

The Bank will also draw up a detailed risk-based supervisory framework for on-sight supervision of the largest banks in the country.

Furthermore, the Bank will develop and issue to commercial banks, Internal Risks Management guidelines to forestall credit, market, and technology risks.

46.
46.

Mr. Speaker, Honourable Members, with the continued pressure on the exchange rate, the fall in export receipts and the decline in capital inflows, the foreign currency component of payments for all Government funded contracts is decreased from 70 percent to at most 50 percent.

Public Financial Management Reforms in 2015 47.


Mr. Speaker, Honourable Members, with the support of development partners, Government carried out a number of Public Financial Management (PFM) reforms at both the central and local levels.

These contributed to improving public budgeting and expenditure management, public procurement, public sector accounting and reporting, internal auditing and external oversight of public finances in recent years.
Despite this, challenges remain in some specific PFM areas.

48.

To address remaining challenges, Government developed a medium-term PFM Reform Strategy for the period 2014-2017.

To this end, Government remains committed to improving fiscal discipline, strengthening budget credibility and ensuring value for money as agreed under the Multi-Donor Budget Support Performance Assessment Framework (MDBS-PAF).
The implementation of this strategy is being supported under the new Public Financial Management Improvement and Consolidation Project funded jointly by Government and the Multi-Donor Budget Support Partners.

49.

Government will complete the regulations for effective implementation of the new Public Financial Management Bill, which will soon be submitted to this Honourable House.
The new PFM Bill presents clear and comprehensive definitions of Government entities; introduces fiscal responsibility principles; improves macro- fiscal planning; and management of fiscal risks; strengthens budget discipline to enhance budget credibility; improves cash management; and strengthens accounting, reporting and auditing.

8 50.

Following the recommendations of Country Procurement Assessment Review in 2012, the National Public Procurement Act, 2004 has been reviewed.
The revised Bill has been approved by Cabinet and will be submitted to this Honorable House, shortly.

51.

Progress in the establishment of the Treasury Single Account (TSA) is also far advanced.

The TSA was scheduled to be completed in September this year but technical assistance was delayed because of the Ebola outbreak.
Meanwhile, a Memorandum of Understanding between the Ministry of Finance and Economic Development and the Bank of Sierra Leone has been agreed that defines the roles and responsibilities of stakeholders with regard to the implementation of the TSA.

52.

Mr. Speaker, Honourable Members, the recent analysis of our debt situation revealed that public debt, both domestic and external, is sustainable in the medium to long-term with minimum degree of risks.
Going forward, Government will continue implementing prudent external borrowing practices by prioritizing highly concessional loans.

53.

With regards to domestic debt, prudent domestic borrowing resulted in declining interest rates which created savings on interest payments of Le40.7 billion in 2013 and Le122 billion in 2014.

54.
54.

To address the costs and risks of domestic debt burden, Government will review the Medium Term Debt Management Strategy in 2015 to assess the impact of Ebola outbreak on the debt sustainability thresholds.

We will also adopt a comprehensive framework within which Government can make informed choices on how financing requirements could be met at the lowest possible cost consistent with a prudent degree of risk.

A Project Preparation Fund (PPF) 55.


A Project Preparation Fund (PPF) has been established as a demand-responsive facility to finance large and medium scale project preparatory activities.

The Fund will facilitate project preparation activities necessary to undertake infrastructure projects from identification through concept design to financial close, including feasibility studies, financial and legal structuring, as well as capital-raising.
These preparatory activities include up-stream sector studies, structural adjustment studies, project cycle activities and institutional capacity building programs.

56.

The PPF will operate on the basis that ownership and commitment to delivery ultimately rests with the relevant MDAs, and in the case of commercial revenue- generating projects, with the private operator of the project.

In this regard, Government has allocated the sum of Le5 billion to the Fund.

9 Budget Monitoring 57.


To strengthen budget execution and project monitoring, the Ministry of Finance and Economic Development will appoint budget monitors in all the Districts.

VIII.

POST-EBOLA RECOVERY- THE NEAR-TERM RESPONSE PLAN 58.

Mr. Speaker, Honourable Members, consistent with the low Ebola scenario, fiscal policy in 2015 will lay the foundation for post Ebola economic recovery.
The strategy will focus on the following areas: (i) Reviving the Economy: Stabilise and stimulate the economy by supporting the recovery of agriculture, commerce and trade as well as services, especially tourism; (ii) Strengthen Health Systems: Establish Public Health Sierra Leone, including the establishment of a well-staffed and equipped Centre for Disease Control and medical insurance for health workers; (iii) Revitalise the Education Sector: Address the challenges of re-opening schools by implementing a nation-wide school feeding programme; improve hygiene in schools and provide incentives to encourage children to return to school; (iv) Support Recovery of the Agriculture Sector For food security: re- establish farm activities and extension services and gradually provide assistance to farmers in the form of inputs such as farming tools, seeds as well as credit facilities; (v) Improve Access to Finance: Improve access to finance for SMEs to foster cross-border and regional trade for job creation and restoration of household incomes; (vi) Scale up Social Protection support: Provide support to vulnerable groups especially orphans and those affected by the Ebola Disease; and (vii) Re-start Infrastructure projects: Support on-going works on roads, energy and water and sanitation to provide opportunities for private sector development, create jobs especially for youths and improve household incomes.
10 IX.

PROJECTED RESOURCES FOR 2015 59.

Mr. Speaker, Honourable Members, on the assumption of low Ebola scenario, total budgetary resources are projected at Le3.3 trillion equivalent to US$660 million in 2015.

This includes, domestic revenue of Le2.4 trillion; programme grants of Le302 billion, including external budget support of Le269.4 billion from ADB, DfID, EU and the World Bank.

60.
60.

Borrowing from the domestic bank and non-bank sector through the sale of Government securities will amount to Le451 billion.

Proceeds from the repayment of the Sierra Rutile Loan will amount to Le51.6 billion, while proceeds from the privatization of state enterprises are estimated at Le17 billion.

61.
61.

Income taxes will contribute Le921 billion; Goods and Services Tax, Le495 billion; these include signifant contribution from telecommunications, Customs and Excise duties, Le520 billion; Mining Royalties and Licenses, Le231 billion; and Fisheries Licenses and Royalties, Le40.1 billion.

Revenue collected by other Ministries, Department and Agencies in the form of fees, charges and levies will amount to Le82 billion.

Road User Charges and Vehicle licenses will amount to Le100 billion.

62.
62.

Development partners are expected to disburse Le742 billion from existing as well as new loans and Le495 billion of grants to finance capital projects.

X.

REVENUE AND TAX POLICIES FOR 2015 63.

Mr. Speaker, Honourable Members, in 2015, fiscal policy will aim at supporting fiscal consolidation through increased revenue mobilization as well as expenditure rationalization and prioritization.
With the projected reduction in economic activity and a potentially weak tax base, Government will adopt measures to broaden the tax base; strengthen tax administration and improve the efficiency of tax collection.

In this regard, Government will streamline and rationalize tax and duty exemptions including payment of taxes for contracts awarded by Ministries, Departments and Agencies (MDAs).

64.

Mr. Speaker, Honourable Members, property taxes remain an important source of revenue for local councils.
In this regard, the Ministry of Finance and Economic Development, in collaboration with the Ministry of Local Government and Rural Development, will work with all stakeholders to improve property tax collection.

Specifically, cadastre mapping of all lands and buildings in urban centres will be carried out to determine the base of property taxes in the country.

65.
Additionally, the NRA will implement the following tax administration efficiency measures: (i) extensive stakeholder engagement; (ii) monthly reconciliation between ASYCUDA and the Destination Inspection Companies Database to identify discrepancies in value of assessments; (iii) work with Indian Customs and World Customs Organisation 11 (WCO) to adopt its reference price database; and (iv) develop and implement a revenue accounting, reconciliation, and commercial bank integration system to facilitate swift payment and accounting of taxes paid.
Furthermore, with support from the ADB, Government will strengthen the newly established Extractive Industry Revenue Unit to ensure maximum realization of revenues from the extractive sector.

66.

Mr. Speaker, Government will also introduce a Revenue Administration Bill that consolidates the administrative provisions in the various tax legislations into a single document with the objective of reducing the burden of tax compliance on taxpayers including importers.
The Bill will remove inconsistencies in tax administrative provisions contained in various tax legislations and update provisions to reflect current approaches to improve tax administration.

Accordingly, the Income Tax, Goods Services Tax and Customs Acts will be reviewed in line with the new Revenue Administration Act.

XI.

EXPENDITURE ALLOCATIONS FOR 2015 67.


Mr. Speaker, Honourable Members, the indicative allocations of expenditure I am about to announce for 2015 are based on the priorities referred to in this statement under discretionary and non-discretionary expenditures.

A.

Non-Discretionary Expenditures Wages and Salaries 68.

Consistent with the Medium-Term Wages and Salaries policy of Government, the Government wage bill is programmed to increase to Le1.58 trillion in 2015 from Le1.37 trillion in 2014.
On this basis, I am pleased to announce a 15 percent increase in wages and salaries for all categories of public sector workers effective July 1, 2015.

Thus the minimum wage will increase from Le480, 000 to Le 550,000 for Civil Servants and from Le600,000 to Le660, 000 for Teachers, the Police, the Military, Prisons and Fire Force.

69.

Debt service payments are projected at Le347 billion.
Of this, Le228 billion is interest payments on domestic and foreign debt and Le118 billion for principal repayments of loans.

70.

Total statutory transfers will amount to Le389.5 billion.

These include Le100.2 billion to the Road Maintenance Fund; and Le 89 billion to Local Councils.

B.

Discretionary Expenditures 71.

Total discretionary expenditures are projected at Le 1.14 trillion.
Of this, Le646 billion is for recurrent expenditures; Le430 billion for domestic funded capital projects; Le22.1 billion for domestic suppliers arrears; and Le 45 billion as contribution towards the continuing fight against Ebola.

Foreign funded capital expenditures will amount to Le1.24 trillion.

The indicative allocations for all MDAs are stated under their respective Pillars in the Agenda for Prosperity.

12 Pillar 1: Economic Diversification to Promote Inclusive Growth 72.
Diversification of the Sierra Leone economy will be done through an integrated approach with participating Ministries, Departments and Agencies pooling resources and strategies.

73.

Agriculture: As indicated earlier, disruption to agriculture and food production in particular will worsen the food security situation with adverse effects on nutrition given the already high prevalence of malnutrition in the country.

In this regard, an amount of Le45.9 billion is allocated to agriculture.
This will support the recovery of the sector by enhancing agricultural productivity through the provision of inputs, including seeds, planting materials, agricultural tools and improving activities along the value-chain for food crops.

This will also support the launch of the three-year fertilizer programme and the rehalibitation of tree crops plantations.

An additional amount of Le 14.1 billion will be transferred to Local Councils to support agricultural activities in rural areas.

74.
74.

An amount of Le9.6 billion is also allocated to agriculture from the capital budget.

Of this, Le3.3 billion is counterpart funds for ongoing donor-funded projects and Le6.3 billion to support post Ebola recovery farming activities.

75.

Development partners, including the World Bank, IFAD, GEF and European Union will also disburse Le38.6 billion to support ongoing foreign-funded agricultural projects.

76.
76.

Tourism and Culture: An amount of Le5.5 billion is allocated to the Ministry of Tourism and Cultural Affairs.

Of this Le 2.2 billion is allocated to the National Tourist Board to undertake post Ebola image building and rebranding programmes through the use of international media houses.

This will also include the development and implementation of a tourism marketing strategy.

Additional funding is allocated for rehabilitation of museums and development of the Lumley Beach.

77.
77.

Fisheries and Marine Resources: An amount of Le2.1 billion is allocated to the Fisheries sector to support artisanal fishing and aqua-culture as well as the operationalisation of a Fish Testing Laboratory to obtain EU certification for fish exports.
In addition, an amount of Le3.9 billion is allocated from the domestic capital budget, of which Le1.9 billion is counterpart contribution to the donor funded projects in the Fisheries sector and Le2.0 billion to finance the construction of cold rooms in district headquarter towns as well as the fisheries training school.

The EU and World Bank will provide Le7.1 billion to support other projects in the fisheries sub-sector.

13 Pillar 2: Managing Natural Resources 78.


Environment: Due to the Ebola outbreak, poaching in animal reserves, illegal logging, farming and mining seem to have increased in protected forest areas.

This is likely to impact negatively on the gains achieved in protecting water catchment areas, forest and animal reserves.

To address these, an amount of Le3.7 billion is allocated to the National Protected Area Authority and the Sierra Leone Environment Protection Agency.

79.
79.

The Ministry of Mines and Mineral Resources is allocated an amount of Le1.9 billion in support of its activities.

An amount of Le 4.1 billion is allocated to the National Minerals Agency to monitor and regulate mining activities while enforcing the payment of mining licenses and royalties; and the Ministry of Lands, Housing and the Environment is also allocated an amount of Le2.8 billion.

80.
80.

From the domestic capital budget, an amount of Le1.3 billion is allocated as Government counterpart contribution to various donor funded projects in the mining and environment sectors.

Development partners, including the World Bank, European Union and UK-DfID are expected to disburse Le16.2 billion to support the implementation of various projects in this sector.

Pillar 3: Accelerating Human Development 81.


Health: Mr. Speaker, Honourable Members, to address the emerging challenges in the health sector, an amount of Le97 billion is allocated to the Ministry of Health and Sanitation.

Of this, Le52 billion will support on-going efforts to improve the quality of and access to basic and tertiary health services and Le 45 billion is allocated under the contingency fund to support Ebola-related activities.

82.
82.

The National Pharmaceutical Procurement Unit is allocated an amount of Le35.1 billion for the procurement and distribution of drugs.

In addition, an amount of Le20.3 billion will be transferred to the Local councils for primary health care services.

83.

An amount of Le54.8 billion is allocated from the domestic development budget to facilitate the establishment of Public Health Sierra Leone, including Le4.0 billion for the rolling out of a Medical Insurance Scheme for health workers.
The Ministry will work out the details of the proposed Public Health Sierra Leone programme to capture various projects such as mainstreaming sanitation and hygiene across the country; establish a national ambulance service and a pool of paramedics and trained clinicians.

Hence a Public Health Master Plan will be developed shortly.

84.
84.

Development partners, including the Kuwait Fund, BADEA, IDB, World Bank, Global Fund and GAVI will disburse an amount of Le100.4 billion to support various projects in the health sector.

14 85.

Education: Mr. Speaker, Honourable Members, Government indefinitely postponed the re-opening of schools, universities and other higher institutions of learning due to the fear of contagion, especially among children.
This has adverse effects, including the loss of time in the learning process, delay in conducting public examinations such as BECE, likelihood of school drop-outs and increase in teenage pregnancy.

86.

In this regard, an amount of Le60.1 billion is allocated to the Ministry of Education, Science and Technology to support a nationwide school feeding and accelerated education through radio and television teaching programmes.

87.
87.

Government is also allocating Le 10.3 billion to scale up support to the girl child programme.

The current situation involves the payment of tuition fees for three terms for girls in JSS I, two terms for girls in JSS II and one term for those in JSS III.

With effect from next academic year, Government will pay tuition fees for all the terms for girls in Junior Secondary School.
In addition, an amount of Le 37.8 billion will be transferred to Local Councils to scale up procurement of teaching and learning materials, disinfectant for schools, payment of tuition fee subsidy for primary school children and payment of examination fees for pupils taking NPSE and BECE.

An amount of Le7.9 billion is also allocated to continue to pay examination fees for WASCE.

88.
88.

Grants to tertiary educational institutions, including tuition fee subsidy for students at University of Sierra Leone and Njala University will amount to Le 142.5 billion.

The tuition fee subsidy will benefit about 18,000 students.

89.

Development partners are expected to contribute Le164.5 billion in support of projects in the education sector.

90.
90.

Water Resources: An amount of Le8.9 billion is allocated to the Ministry of Water Resources in support of its activities, including the establishment of a National Water Resource Management Agency to improve the operations of Guma Valley Water Company and SALWACO.

An amount of Le13.3 billion is allocated to SALWACO and Guma Valley Water Company for the improvement of water distribution systems in rural areas and the Western Area, respectively.
The Local Councils are also allocated an amount of Le 4.5 billion for solid waste disposal services.

91.

The ADB, BADEA, IDB, OFID and GEF will disburse Le92.1 billion to support various water projects including the Rural Water and Sanitation Project, the Three Town Water Supply Project for Bo, Kenema and Makeni and the Kabala Water Supply System.

Pillar 4: International Competitiveness 92.


Roads: Mr. Speaker, Honourable Members, the on-going phase of road programmes and other public works will continue as part of our efforts to stimulate the economy and provide jobs, especially for the youth.

To this end, an amount of Le131.8 billion is allocated in respect of the rehabilitation and reconstruction of trunk roads, Freetown urban and district headquarter town streets.

15 93.
15 93.

Road User Charges and Vehicle Licenses will contribute an amount of Le100.2 billion to the Road Maintenance Fund Administration.

The Road Fund will support the routine maintenance of trunk and city roads, bridges and ferries, upgrading of existing roads as well as the development of new trunk and feeder roads.

94.

Development partners, including the European Union, ADB, IDB, Saudi-Fund, Kuwait Fund, BADEA, OPEC and GIZ will disburse an amount of Le434 billion to the road sector.

95.
95.

An amount of Le8.6 billion is allocated to the Ministry of Works, Housing and Infrastructure, of which Le2.6 billion is for repairs and maintenance of Government buildings.

In addition, Le 18.8 billion is allocated to the Ministry for the rehabilitation and construction of Government buildings.

96.
96.

Energy: Mr. Speaker, Honourable Members, one of the key milestones that would underpin the successful implementation of the Agenda for Prosperity and support the post-Ebola recovery programme is the restoration of sustainable electricity supply in Freetown and urban-rural towns.

To achieve this, Government, in collaboration with its development partners, launched several pipeline projects to improve the electricity situation throughout the country.
These include the World Bank funded Energy Access and Energy Sector Utility Reform Projects; IDB funded Low and Medium Voltage Network Improvement Project; the Japanese International Cooperation funded Transmission and Distribution Lines Project; and the West Africa Power Pool Project funded by the African Development Bank.

97.

As part of regional efforts, ECOWAS provided a grant of US$21.8 million to address emergency needs of the National Power Authority in the Western Area.
Additionally, pipeline electricity generation arrangements with Addax Bio-energy for 15MW and Cooperbelt Engineering Cooperation (CEC) for 128MW to be delivered over a period of 18-36 months are underway to improve energy access in the Western Area.

98.

The Power Sierra Leone Project that seeks to increase electricity generation capacity to 1,000 MW by 2017 was recently launched in the United Kingdom by the Minister of Energy.
The energy sector strategy will focus on the deployment of additional thermal plants, development of hydro projects and solar power, rehabilitation and extension of the transmission and distribution network as well as energy sector reforms.

99.
99.

As part of this project, Government will issue a special “Electricity Medium- Term Bond” in tranches beginning 2015 to raise an amount of US$106 million to fund the installation of power plants and transmission and distribution materials in provincial headquarter towns as approved by Parliament in July 2014.

100.
100.

In the meantime, an amount of Le68.2 billion is allocated from the domestic capital budget for the procurement and installation of thermal plants for provincial and district headquarter towns.
An additional amount of Le 34.5 billion is allocated to 16 support the rebuilding of the National Transmission and Distribution Network; Le2.0 billion is provided to support the operations of the Barefoot College for improvement of solar energy; Le3.0 billion as Government contribution to the unbundling and restructuring of the electricity sector; and Le9.2 billion as contribution to the West Africa Power Pool Project.

101.
101.

Development partners including the ADB, European Union, World Bank, IDB and JICA are expected to provide an amount of Le106.6 billion to support energy sector projects.

102.
102.

Trade, Finance and Investment: An amount of Le16.9 billion is allocated to the Ministry of Trade and Industry to support the implementation of the local content policy to encourage local business ideas, strengthen the operations of the Sierra Leone Produce Marketing Company, including a provision of Le5.0 billion as capital for trade in agricultural products; support to consumer protection activities; and participation in regional trade integration programmes.
Development partners will disburse Le11.6 billion to support the Rural Private Sector Development Project.

103.

Government is also allocating an additional amount of Le1.3 billion from the domestic capital budget to the Ministry of Trade and Industry.

Of this, Le500 million will support the reconstruction of the Standards Bureau Laboratory; and Le600 million as counterpart funds to donor funded private sector development and trade related projects.
Development partners including the World Bank and the ADB will disburse Le12.1 billion to support the implementation of the Financial Sector Development Plan and institutional development and capacity building projects.

104.

Small and Medium Scale Enterprises (SMEs) Fund: An amount of Le 5.0 billion is allocated to operationalise the SME Fund in 2015.
Additional resources from the proceeds from the Japanese Food Aid of about Le7.0 billion will be utilized to complement Government’s allocation to the SME fund.

The Fund will support training for SMEs, development of young entrepreneurs and improve access to affordable finance at preferential interest rates through the Community Banks and Financial Services Associations.

Government will establish an independent agency to execute the SME fund.
A National Steering Committee for SME development will be established comprising Ministry of Finance and Economic Development, Bank of Sierra Leone, Ministry of Trade and Industry, Office of the Chief of Staff, Sierra Leone Chamber of Commerce, Industry, and Agriculture, Sierra Leone Investment and Export Promotion Agency and the International Finance Corporation to implement a holistic SMEs development programme incorporating the SME Policy and the SME Fund.
The committee will be co-chaired by the Ministry of Trade and Industry and the Ministry of Finance and Economic Development while the Bank of Sierra Leone will regulate the programme through the Apex Bank.

In addition, an amount of Le3.2 billion is allocated to the Sierra Leone 105.

Investment and Export Promotion Agency (SLIEPA) to facilitate investment and export promotion activities.

Pillar 5: Labour and Employment 17 106.


Mr. Speaker, Honourable Members, the Ministry of Labour and Social Security is allocated an amount of Le5.3 billion for various activities including enforcing labour regulations and review of the obsolete labour laws to enhance private sector development for job creation.

In addition, Government is allocating Le 4 billion for cash transfers to the aged and vulnerable groups.

107.
107.

The Ministry of Youth Affairs is allocated an amount of Le4.7 billion in support of youth activities.

In addition, Le 2.1 billion is provided from the domestic capital budget for the implementation of the National Youth Development and Empowerment Project.

Government counterpart contribution to the World Bank funded Youth Employment Support Project amounts to Le 864 million.

The World Bank will disburse Le 4.8 billion in support of this Project.

108.
108.

Skills Development Fund: Mr. Speaker, Honourable Members, significant skills gap exists in both the public and private sectors, which is adversely affecting private investments and public service delivery.

It may interest you to know that, there are 201,000 motor bike riders (Okada) and 1,500 Ataya bases each with a membership of at least 50 compared to 621 graduates in engineering, medicine and mass communication over 2010-2014.
Based on the estimate from the Ministry of Health, Sierra Leone needs 3,300 medical doctors.

There are at present 386 doctors including only 9 Dental Surgeons in the country, leaving a gap of 2,914 doctors.

The estimated number of nurses and mid-wives is 1,365.

Analysis from the Ministry of Health indicate that an additional 8,615 nurses and mid-wives are required.

109.
109.

In an effort to address this imbalance between skills available and skills required, Government established the Skills Development Fund in 2014.

The Fund will be operationalised in 2015 to support young, brilliant, and talented Sierra Leoneans to undertake highly specialized technical and vocational training programmes to fill the existing skills gap.

110.

Already Le2.1 billion mobilized this year is ring-fenced for the Skills Development Fund.
In addition, Le7.0 billion will be transferred from the proceeds from the Japanese Food Aid to the Skills Development Fund to support, among others, the establishment of a Young Engineers’ Corps and access to advanced and specialized training for young medical graduates as well as roll-out a Young Professionals Internship Progrmme for university graduates.

111.

Sierra Leone has recently accepted an invitation to join other ECOWAS countries in a Talent Mobility Partnership (TMP) programme.
The emerging initiative in the sub-region, encourages the practice of moving human resources across member countries with a view to effectively acquire, align, develop and engage high performing talents to foster national development.

18 112.
18 112.

In this regard, a National Working Group has been set up comprising various Ministries, Departments and Agencies to oversee stocktaking and country assessments of critical skills gaps and limitations to the country’s ability to harness optimum benefits from our ECOWAS Common Approach on Migration.

The TMP will be used as a resource to broaden the focus on people development beyond jobs to include opportunities for strategic career development.

Pillar 6: Social Protection 113.


Mr. Speaker, Honourable Members, Government will implement a broad range of social protection measures in 2015 and beyond aimed at mitigating the social and economic impact of Ebola.

These include, among others, a nation-wide school feeding programme, and cash transfers to Ebola Orphans and families affected by Ebola.
In this regard, the Ministry of Social Welfare Gender and Children’s Affairs 114. is allocated an amount of Le6.7 billion to support vulnerable groups, especially Ebola orphans and affected households.

An amount of Le 2.4 billion is transferred to Local Councils in support of Social Welfare, Gender and Children’s Affairs in local communities, to strengthen the child protection system.

115.
115.

The National Commission for Social Action is allocated an amount of Le759.5 million from the recurrent budget and an additional Le3.5 billion from the domestic capital budget to complement the support provided by the World Bank funded Social Safety Nets Programme; the IDB funded Sierra Leone Community Driven Projects; the ADB funded Social Action Project as well as support to the Government funded Reparation Programme.
A total of Le 47.7 billion will be invested in protecting the vulnerable sections of society.

116.

Development partners will disburse Le34.3 billion.

Of this, the World Bank will disburse Le5.6 billion for the Social Safety Nets programme, KFW, Le9.8 billion for the Growth for Peace Consolidation, and the IDB, Le16.6 billion for the Sierra Leone Community Driven Development Project.

Pillar 7: Governance and Public Sector Reforms 117.
Mr. Speaker, Honourable Members, Government will continue its programmes to support good governance and public sector reforms to enhance the delivery of public services, including, strengthening national security and the fight against corruption.
Accordingly, amounts allocated to the respective MDAs under this pillar are Police, Le67.8 billion; Defence, Le69.1 billion; Prisons, Le29 billion; National Fire Authority, Le7.9 billion, Judiciary, Le3.2 billion; Ministry of Foreign Affairs and International Cooperation, Le22.1 billion; Constitutional Review Secretariat, Le 2.5 billion; and Audit Service Sierra Leone, Le4.7 billion.

The Anti-Corruption Commission will receive Le4.2 billion for the roll-out of the National Anti-Corruption Strategy.
19 118.

The House of Parliament is allocated Le6.9 billion from the recurrent budget and Le7.8 billion from the domestic capital budget to the Constituency Development Fund for rural infrastructure projects.

119.

To sustain, coordinate, and supervise the decentralization process, the Ministry of Local Government and Rural Development is allocated Le1.6.billion.
As indicated earlier, a total of Le89 billion will be transferred to local councils to support the delivery of Health, Education, Agriculture, Social Welfare and Water and Sanitation Services at the community level.

120.
120.

Statistics Sierra Leone is allocated an amount of Le8.8 billion and an additional Le3.0 billion for the conduct of the delayed National Population and Housing Census and Le 1.0 billion for the preparatory activities for the third Sierra Leone Integrated Household Survey to be implemented in early 2016.

121.

The National Public Procurement Authority is allocated an amount of Le2.4 billion for monitoring of procurement contracts among other activities.
An amount of Le2.0 billion is allocated from the domestic development budget for the construction of a Public Service Academy.

Pillar 8 Gender and Women’s Empowerment 122.

Mr. Speaker, Honourable Members, to address the emerging effects of the Ebola outbreak on women, an amount of Le2 billion will be provided to operationalise the Women and Youth Empowerment Fund in 2015.

Development partners, in particular, the UK–DFID, have affirmed their commitment to support this Fund.
The fund will be used to support women assimilation into active post Ebola economic activities.

123.

In furtherance of the policy of empowering women, 30 percent of all Government- funded procurement transactions should go to women.

Ministries, Department and Agencies should report on this through the annual public performance contract process and the National Public Procurement Authority.

XII.

BUDGET DEFICIT AND FINANCING GAP 124.


Mr. Speaker, Honourable Members, the overall budget deficit including grants, is projected at Le1.3 trillion (5.4 percent of GDP).

Net foreign financing from project and programme loans will amount to Le710.4 billion.

Domestic financing will amount to Le449.5 billion.

125.
125.

Mr. Speaker, Honourable Members, even under the best case scenario (low Ebola), there is a projected uncovered financing gap of about US$37.2 million or Le161.1 billion to support the allocations I have just announced.

In this regard, Government would seek additional external support to close this gap during the course of 2015.

20 126.

In the event additional resources are not realised (i.e.
if the uncovered financing gap of US$37.2 million is not closed), the allocations to MDAs would be revised accordingly.

Thus, the Appropriation Bill is divided into two columns: allocations with a funding gap and allocations without a funding gap.

The current allocations announced are based on the assumption that the funding gap will be filled.

XIII.

RISKS TO THE 2015 BUDGET 127.


Mr. Speaker, Honourable Members, as indicated earlier, economic prospects for 2015 and beyond are highly uncertain due to the unpredictability of the duration of the Ebola disease and external risks.

These risks may impact negatively on budget execution and the performance of the economy.

In our case, risks specific to Sierra Leone are described below.
First, the prolonged spread of the Ebola disease will further disrupt economic activities, undermine domestic revenue collection, increase Ebola-related expenditures and divert budgetary resources from other productive activities to fight the epidemic.

In such a situation, Government will further scale back the domestic capital budget and re-prioritise discretionary expenditures accordingly.

Second, volatility in global commodity prices, notably iron ore, will complicate budget management.
Iron ore prices have already dropped by 28.2 percent, from US$120.4 in quarter one to US$80 per metric ton in quarter four.

Further fall in iron ore prices will undermine the collection of royalties, which in turn will pose a significant risk to the implementation of the budget.

Finally, geo-political developments in the middle-east and impact on oil production may result in higher crude oil prices that could complicate the execution of the budget with subsidies for petroleum products.

128.
To manage and mitigate these risks, the following action will be adopted (i) Government and the international community will intensify efforts to rapidly contain the spread of the Ebola epidemic in order to restore confidence for local and foreign investment activities to resume; (ii) Government to continue engaging development partners to seek additional budget and balance of payments support to cover the emerging fiscal and balance of payments financing needs; (iii) Government to continue enhancing tax administration to address the new revenue collection challenges, particularly through measures aimed at curbing tax evasion, strengthening controls, and reducing duty waivers; and 21 (iv) Government to continue to monitor the stock levels and prices of strategic commodities especially rice and petroleum products and support the private sector to ensure uninterrupted supply of these communities.
XIV.

CONCLUSION 129.

Mr. Speaker, Honourable Members, the Ebola outbreak has thrown our country into an environment of high uncertainty.

Unless on-going efforts are enhanced and sustained to contain the outbreak, the policies and programmes announced in this budget will not be implemented.

Therefore, the successful implementation of this budget hinges on the collective and concerted effort of all Sierra Leoneans, and the support from our development partners to end this epidemic.
In concluding this statement, I wish to thank my colleague Ministers, the 130.

Minister of State, Deputy Minister, Financial Secretary and staff of the Ministry of Finance and Economic Development.

The Governor, management and staff of the Bank of Sierra Leone also deserve our gratitude.

The Commissioner General, Management and staff of NRA deserve special commendation for their sustained effort in maxmising domestic revenue mobilisation during these trying times.

131.
131.

Mr. Speaker, I would like to thank the Chairpersons of the Finance and Transparency Committees of Parliament, District Budget Oversight Committee Members, Non-State Actors, members of the print and electronic media who participated in the open budget discussions.

The contributions and insights provided by all of them were important in guiding the budget proposals I have presented to this House.

As usual, the Government Printer and staff produced the printed Statement and Estimates on time.

132.
132.

Finally, Mr. Speaker, Honourable Members, as I am closing this statement, allow me to share this thought that the tomorrow of today will be the yesterday of another day.

In other words, the aspirations and challenges of the present generation will become the history of a succeeding one.

This budget has, therefore, been developed by Government to bring about economic recovery, and strengthen social protection systems.

133.
133.

The successful implementation of this budget will go a long way to mitigate the impact of the Ebola outbreak and improve livelihoods.

It is the beginning of the development of a holistic strategy to put the economy once again on its feet after Ebola.

It behooves us therefore, to rally behind this budget, and to fight together to bring Ebola to an end.

I, therefore, commend it to the House.

134.

I thank you for your attention.
22 GOVERNMENT OF SIERRA LEONE GOVERNMENT BUDGET and STATEMENT OF ECONOMIC AND FINANCIAL POLICIES For the Financial Year, 2015 Theme: “Restoring Livelihoods for Post Ebola Economic and Social Recovery” DELIVERED BY DR. KAIFALA MARAH Minister of Finance and Economic Development in the Chamber of Parliament TOWER HILL, FREETOWN ON Friday, 14th November 2014 at 10:00 a.m. GOVERNMENT OF SIERRA LEONE ANNEX 1–BUDGET PROFILE FOR FY2013–2017 In millions of Leones (Le’m) PARTICULARS FY2013 FY2013 FY2014 FY2014 % of GDP Actual Q1 - 4 Jan - Dec Estimate Q1 - 4 Jan - Dec % of GDP FY2015 Budget (with Gap) Q1 - 4 Jan - Dec FY2015 % of GDP FY2015 Budget (w/out Gap) Q1 - 4 Jan - Dec FY2015 FY2016 FY2016 FY2017 FY2017 % of GDP % of GDP Indicative Q1 - 4 Jan - Dec % of GDP Indicative Q1 - 4 Jan - Dec Total Revenue and Grants 2,827,615 16.4% 3,126,483 15.5% 3,186,501 13.5% 3,186,501 13.5% 3,866,628 16.0% 4,136,251 16.2% Domestic Revenue 2,280,015 13.2% 2,223,047 11.0% 2,389,978 10.1% 2,389,978 10.1% 3,086,640 12.7% 3,352,487 13.1% Income Tax Department Corporate Tax Personal Income Tax - incl.
Govt PAYE Other Taxes Goods and Services Tax Import GST Domestic GST Customs and Excise Department Import Duties Excise Duties on Petroleum Products Other Excise Duties Other Revenue - incl.

Freight Levy Mines Department Royalty on Rutile Royalty on Bauxite Royalties on Diamond and Gold Royalty on Iron Ore Licences etc.

Other Departments Royalties etc.
on Fisheries Parastatals Other Revenues Road User Charges & Vehicle Licences 1 929,294 266,833 656,832 5,629 440,266 282,875 157,391 491,191 268,713 200,614 20,000 1,864 235,038 4,418 2,384 34,539 126,100 67,597 100,983 15,550 0 85,433 83,242 Grants Programme o/w Debt Relief Assistance o/w Global Fund Salary Support o/w External Donors Budgetary Support /4 o/w HIPC - $’ m o/w Japanese Food and Oil Aid 547,600 169,982 0 $0.00 0 0 169,982 $20.78 o/w UK DFID - $’ m $15.46 o/w EU - $’ m o/w World Bank - $’ m $0.00 o/w Kuwaiti Fund Refund/UNPBF Nigeria - $’m $2.98 $0.00 o/w African Dev.
Bank - $’ m 377,618 Project - Other Projects $1.16 $0.00 45,181 430,821 $19.96 $13.22 $35.13 $0.00 $ $0.00 $0.00 32, 103 269, 410 $24.19 $13.22 $0.00 $0.00 $ $0.00 $0.00 32,103 269,410 $24.19 $13.22 $0.00 $0.00 $ 7,385
424,047 220,370 14,362 4,026 260,354 8,575 7,385 55,351 146,390 42,653 132,850 44,584 0 88,266 108,533 779,987 228,887 0 $0.00 $0.00 23,404 205,484 $24.19 $13.22 $0.00 $0.00 $ $0.00 $0.00 21,670 205,484 $24.19
227,154 0 $0.00 $0.00 21,670 205,484 $24.19 $13.22 $0.00 $0.00 $ Total Expenditure and Lending minus Repayments 3,163,997 18.3% 4,215,476 20.8% 4,457,351 18.9% 4,297,055 18.2% 5,091,257 21.0% 5,391,656 21.1% Recurrent Expenditure Wages & Salaries 2,185,127 1,060,021 12.6% 6.1% 2,561,379 1,374,093 12.7% 6.8% 2,841,864 1,580,618 12.0% 2,600,428 6.7% 1,580,618 11.0% 6.7% 3,422,002 1,776,451 14.1% 3,700,532 7.3% 1,934,490 14.5% 7.6% o/w: Pensions, Gratuities and Other Allowances o/w: Contributions to Social Security 51,366 79,066 0.3% 0.5% 77,073 116,211 0.4% 0.6% 50, 785 126, 651 0.2% 0.5% 50,785 126,651 0.2% 0.5% 53,325 145,625 0.2% 0.6% 61,323 159,785 0.2% 0.6% GOVERNMENT OF SIERRA LEONE ANNEX 1–BUDGET PROFILE FOR FY2013–2017 In millions of Leones (Le’m) PARTICULARS Non-Salary, Non-Interest Recurrent Expenditure Goods and Services o/w Social and Economic General and Others o/w National Revenue Authority Statistics - Sierra Leone Defence Expenditure Police Prisons Transfers to Local Councils Grants for Admin.
Expenses Grants for Devolved Functions Grants to Educational Institutions Transfer to Road Maintenance Fund Elections and Democratisation Domestic contribution National Electoral Commission Total interest payments Domestic Interest Foreign Interest 2 FY2013 FY2013 FY2014 FY2014 Actual Q1 - 4 Jan - Dec 823,948 519,820 162,267 212,413 54,636 5,464 63,298 60,045 21,798 85,050 29,885 55,165 125,774 83,242 10,060 10,060 10,060 301,158 266,272 34,886 % of GDP 4.8% 3.0% 0.9% 1.2% 0.3% 0.0% 0.4% 0.3% 0.1% 0.5% 0.2% 0.3% 0.7% 0.5% 0.1% 0.1% 0.1% 1.7% 1.5% 0.2% Estimate Q1 - 4 Jan - Dec 955,985 647,319 217,564 219,673 65,167 8,437 106,979 73,295 29,807 71,437 3,311 68,126 142,409 78,861 15,960 15,960 15,960 231,301 191,856 39,445 % of GDP 4.7% 3.2% 1.1% 1.1% 0.3% 0.0% 0.5% 0.4% 0.1% 0.4% 0.0% 0.3% 0.7% 0.4% 0.1% 0.1% 0.1% 1.1% 0.9% 0.2% FY2015 Budget (with Gap) Q1 - 4 Jan - Dec FY2015 % of GDP 4.4% 2.9% 1.3% 0.9% 0.2% 0.0% 0.3% 0.3% 0.1% 0.4% 0.0% 0.4% 0.6% 0.4% 0.1% 0.1% 0.1% 1.0% 0.8% 0.2% FY2015 Budget (w/out Gap) Q1 - 4 Jan - Dec 791,577 451,634 191,178 158,123 58,692 5,423 42,610 41,827 17,896 88,586 3,978 84,607 142,000 100,250 9,107 9,107 9,107 228,233 188,683 39,550 FY2015 FY2016 FY2016 FY2017 FY2017 % of GDP 3.4% 1.9% 0.8% 0.7% 0.2% 0.0% 0.2% 0.2% 0.1% 0.4% 0.0% 0.4% 0.6% 0.4% 0.0% 0.0% 0.0% 1.0% 0.8% 0.2% Indicative Q1 - 4 Jan - Dec 1,207,472
 790,913 343,765 260,416 75,942 9,896 77,752 76,325 32,655 99,659 4,476 95,183 170,999 108,533 37,367 37,367 37,367 438,080 391,010 47,070 % of GDP % of GDP Indicative Q1 - 4 Jan - Dec 0.1%
0.3% 0.3% 0.1% 0.4% 0.0% 0.4% 0.7% 0.5% 0.1% 0.1% 0.1% 1.7% 1.5% 0.2% Capital Expenditure and Net Lending 978,871 5.7% 1,654,097 8.2% 1,615,487 6.8% 1,695,587 7.2% 1,669,255 6.9% 1,691,124 6.6% Capital Expenditure Foreign Loans and Grants Loans Grants Domestic Lending minus Repayment OVERALL DEFICIT/SURPLUS (-) (+) 1,146,533 729,781 352,163 377,618 416,752 -167,663 6.6% 4.2% 2.0% 2.2% 2.4% -1.0% 1,636,615 1,056,101 633,700 422,400 580,514 17,482 8.1% 5.2% 3.1% 2.1% 2.9% 0.1% 1,667,061 1,237,061 742, 050 495, 011 430, 000 (51,574) 7.1% 1,747,161 5.2% 1,237,061 742,050 3.1% 495,011 2.1% 510,100 1.8% (51,574) -0.2% 7.4% 5.2% 3.1% 2.1% 2.2% -0.2% 1,720,829 1,378,400 827,300 551,100 342,429 -51,574 7.1% 1,742,698 5.7% 1,400,457 843,846 3.4% 556,611 2.3% 342,241 1.4% -51,574 -0.2% 6.8% 5.5% 3.3% 2.2% 1.3% -0.2% (on commitment basis) including grants excluding grants basic primary balance 1/ 2/ domestic primary balance (336,383) (883,983) 146,956 (124,741) -1.9% (1,088,993) -5.1% (1,992,429) 0.9% (705,028) -0.7% (1,067,013) -5.4% (1,270,850) -9.9% (2,067,373) -3.5% (602,079) -5.3% (836,142) -5.4% (1,109,513) -8.7% (1,906,037) -2.5% (440,743) -3.5% (674,805) -4.7% (1,224,629) -8.1% (2,004,617) -1.9% (188,137) -2.9% (629,323) -5.1% (1,255,405) -8.3% (2,039,170) -0.8% (200,633) -2.6% (647,216) -4.9% -8.0% -0.8% -2.5% Contingency Expenditure (from 2014 onwards - mostly Ebola related) -5,425 0.0% -170,130 -0.8% (45,379) -0.2% (45,379) -0.2% -50,176 -0.2% -55,573 -0.2% Change in Arrears: (24,444) -0.1% (31,118) -0.2%
 (22,123) -0.1% (22,123) -0.1% (11,137) 0.0% (6,125) 0.0% Domestic Suppliers (Incl.
outstanding commit- ments of previous year) Govt.
Arrears to Parastatals Wages Arrears 3/ OVERALL DEFICIT (CASH BASIS) Including grants (17,215) (1,000) (6,229) -0.1% (27,567) 0.0% - 0.0% (3,551) -0.1% (14,243) 0.0% (5,430) 0.0% (2,450) -0.1% (14,243) 0.0% (5,430) 0.0% (2,450) -0.1% (11,137) 0.0% - 0.0% - 0.0% (6,125) 0.0% - 0.0% - 0.0% 0.0% 0.0% (366,252) -2.1% (1,290,241) -6.4% (1,338,351) -5.7% (1,177,015) -5.0% (1,285,943) -5.3% (1,317,104) -5.2% GOVERNMENT OF SIERRA LEONE ANNEX 1–BUDGET PROFILE FOR FY2013–2017 In millions of Leones (Le’m) PARTICULARS FY2013 FY2013 FY2014 FY2014 % of GDP Actual Q1 - 4 Jan - Dec Estimate Q1 - 4 Jan - Dec % of GDP FY2015 Budget (with Gap) Q1 - 4 Jan - Dec FY2015 % of GDP FY2015 Budget (w/out Gap) Q1 - 4 Jan - Dec FY2015 FY2016 FY2016 FY2017 FY2017 % of GDP % of GDP Indicative Q1 - 4 Jan - Dec % of GDP Indicative Q1 - 4 Jan - Dec TOTAL FINANCING 366,252 2.1% 1,290,241 6.4% 1,338,351 5.7% 1,177,015 5.0% 1,285,943 5.3% 1,317,104 5.2% 294,108 379,927 352,163 27,764 (85,819) 231,251 299,574 -59,538 -12,703 -46,834 359,112 -68,323 12,904 -172,010 18,607 38,589 -241,170 Foreign Borrowing (Loans) Project Programme External Debt Amortisation Domestic Financing 2/ Bank Central Bank Non- MDRI (Securities) Ways and Means Advances Commercial Banks Non-Bank Privatisation and Other Receipts Float o/w: Cheques Payable 3 Change in Outstanding Arrears Cheques from Previous Year Cleared in Current Year Cheques on Hold at BSL and AGD at end of period Unaccounted Financing Gap Financing Gap (US$’m) Memorandum Items: Public Debt Charges o/w
 External Debt Payments (incl.
HIPC Debt Relief) External Budgetary Support (excl.

HIPC Debt Relief; incl.
PBF) 1.7% 788,836 2.2% 893,740 2.0% 633,700 260,040 0.2% -0.5% (104,904) 385,765 1.3% 319,717 1.7% 112,716 -0.3% -0.1% 0 112,716 -0.3% 207,000 2.1% 66,048 -0.4% 0.1% 13,402 102,238 -1.0% 0 0 710, 377 3.9% 828, 730 4.4% 742, 050 3.1% 86, 680 1.3% -0.5% (118,353) 449, 539 1.9% 400, 435 1.6% (3,000) 0.6% 0 0.0% (3,000) 0.6% 403, 435 1.0% 49, 104 0.3% 17, 336 0.1% 161, 100 0.5% 0 0 710,377 3.0% 828,730 3.5% 742,050 3.1% 86,680 0.4% -0.5% (118,353) 450,975 1.9% 401,871 1.7% (1,564) 0.0% 0 0.0% (1,564) 0.0% 403,435 1.7% 49,104 0.2% 15,663 0.1% -0 0.7% 0 0 3.0% 793,865 3.5% 913,980 3.1% 827,300 86,680 0.4% -0.5% (120,115) 492,078 1.9% 280,074 1.7% 138,032 0.0% 0.0% 0 138,032 0.0% 142,042 1.7% 212,004 0.2% 0 0.1% -0 0.0% 0 0 3.3% 804,411 3.8% 930,526 3.4% 843,846 86,680 0.4% -0.5% (126,115) 512,693 2.0% 300,689 1.2% 132,183 0.6% 0 0.0% 132,183 0.6% 168,506 0.6% 212,004 0.9% 0 0.0% -0 0.0% 0 0 11,214 750 0 0.0% -11,214 0 113,452 0 26.2 0.0% 0 0 161, 100 0 37.2 0.0% 0 0 -0 0 0.0 0.0% 0 0 -0 0 0.0 0.0% 0 0 -0 0 0.0 3.1% 3.6% 3.3% 0.3% - Nominal GDP Figure (excluding Iron Ore) 17,284,922 100.0% 20,225,100 100.0% 23,636,323 100.0% 23,636,323 100.0% 24,227,231 100.0% 25,559,729 100.0% Poverty Related Expenditure 883,500 1,003,220 1,064,555 951,425 1,093,920 1,178,829
 1/Domestic revenue less total expenditure and net lending, excluding interest payments and externally financed capital expenditure 2/ Fiscal Targets 3/ Wages arrears - this is usual provision made to reduce stock of wage arrears.
4/ External Budgetary Support - this includes GBP 2 million from DfID in FY2015 to support salaries of Health Sector Workers under the Free Health Care Programme.
ANNEX 2 - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2015-2017 Details FY 2015 Budget (With Gap) Le’m % of Total Non Int/Sal Recurr Exp FY 2015 Budget (W/out Gap) % of Total Non Int/Sal Recurr Exp Le’ m FY 2016 Indicative Le’ m % of Total Non Int/Sal Resurr Exp FY 2017 Indicative % of Total Int/Sal Resurr Exp Le’ m 1 GENERAL SERVICES 205,078.9 19.0% 151,717.1 14.1% 269,198.1 21.4% 299,401.9 23.8% 105 Ministry of Political and Public Affairs of which: Office of Diaspora Affairs 106 Office of the Chief of Staff Office of the Director of Administration and Finance Strategy and Policy Unit Millennium Challenge Compact Secretariat Project Development/PPP Unit Communications Unit Extractive Industry Transparency Initiative Secretariat Perfomance Management and Service Delivery Directorate 107 Ministry of Local Government & Rural Development Administrative and Operating Costs Southern Province, Bo o/w District Offices Eastern Province, Kenema o/w District Offices 4 Northern Province, Makeni o/w District Offices 108 Sierra Leone Small Arms Commission 110 Office of the President Office of the Secretary to the President o/w: Commissions of Enquiries Gender Adviser’s Unit National Assets Commission Public Sector Reform Unit (PSRU) Anti-Corruption Commission (ACC) Office of the Ombudsman Independent Media Commission (IMC) Political Parties Registration Commission (PPRC) Law Reform Commission Corporate Affairs Commission Sierra Leone Insurance Commission Local Government Service Commission 112 Office of
 the Vice President 116 Parliament Parliamentary Service Commission 117 Cabinet Secretariat o/w: Cabinet Oversight and Monitoring Unit 118 Supreme Court 119 Court of Appeal 120 High Court .
1 % 0 .

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1 % .

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1 % .
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0 % 0 .

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6 % 0 .

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0 % 0 .

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1 % 0 .


1 % .

1 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .


1 % 1 .

7 % 0 .

6 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

6 % 0 .

7 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .
1 % ANNEX 2 - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2015-2017 Details FY 2015 Budget (With Gap) % of Total Non Int/Sal Recurr Exp FY 2015 Budget (W/out Gap) % of Total Non Int/Sal Recurr Exp FY 2016 Indicative % of Total Non Int/Sal Resurr Exp FY 2017 Indicative % of Total Int/Sal Resurr Exp 121 Audit Service Sierra Leone 122 Human Resource Management Office 123 Public Service Commission 124 Law Officers’ Department Office of the Solicitor General o/w: Justice Sector Coordinating Office Constitutional Review Committee Secretariat Administrator and Registrar General Legal Aid Board 126 Independent Police Complaints Board 128 Ministry of Foreign Affairs & International Co-operation 5 Administrative and Operating Costs High Commission, London U.N. Delegation High Commission, Abuja Embassy, Monrovia Embassy, Conakry Embassy, Washington Embassy, Moscow Embassy, Addis Ababa Embassy, Beijing High Commission, Banjul Embassy, Brussels Embassy, Saudi Arabia Embassy, Berlin Embassy, Iran High Commission, Accra Embassy, Libya Embassy, Dakar Embassy, Dubai Sierra Leone Mission, Geneva Embassy, Kuwait Embassy, Seoul 129 Ministry of Finance and Economic Development o/w Subscriptions to International Organisations National Authorising Office Financial Intelligence Unit 130 National Revenue Authority (NRA) 131 Revenue Appellate Board 132 Accountant General’s Department 133 Ministry of Information and Communication o/w: Attitudinal and Behavioural Change Programme Office of Government Spokesman Le’m
 Le’ m .
4 % 0 .

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5 % 1 .

3 % 0 .

1 % 0 .

1 % 5 .

1 % 0 .

0 % 0 .

4 % 0 .

3 % 0 .

1 % 0 .


0 % Le’ m .

3 % 0 .

1 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 1 .

4 % 0 .

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1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .


1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 1 .

5 % 0 .

8 % 0 .

0 % 0 .

1 % 5 .

4 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

0 % 0 .


0 % Le’ m .

4 % 0 .

1 % 0 .

1 % 0 .

4 % 0 .

4 % 0 .

0 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

0 % 2 .

0 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .


1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

0 % 2 .

6 % 1 .

3 % 0 .

1 % 0 .

1 % 6 .

0 % 0 .

0 % 0 .

4 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

5 % 0 .

4 % 0 .

0 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

1 % 2 .

2 % 0 .

6 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .


0 % 0 .

1 % 0 .

1 % 0 .

0 % 3 .

3 % 1 .

4 % 0 .

1 % 0 .

1 % 6 .

6 % 0 .

0 % 0 .

5 % 0 .

3 % 0 .

1 % 0 .
0 % ANNEX 2 - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2015-2017 Details 134 National Electoral Commission (NEC) 137 National Commission for Democracy 138 Statistics - Sierra Leone 139 National Commission for Privatisation (NCP) 140 Mass Media Services 141 Government Printing Department 142 National Public Procurement Authority (NPPA) 143 Judicial and Legal Service Commission 144 National Commission for Human Rights 145 Rights to Access Information Commission FY 2015 Budget (With Gap) Le’m 14,771.8 1,078.8 8,796.1 1,829.0 175.9 2,169.7 2,404.3 246.7 1,700.6 1,544.0 % of Total Non Int/Sal Recurr Exp FY 2015 Budget (W/out Gap) % of Total Non Int/Sal Recurr Exp 1 .
4 % 0 .

1 % 0 .

8 % 0 .

2 % 0 .

0 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

2 % 0 .

1 % Le’ m 9,107.0 665.0 5,423.0 1,128.0 108.0 1,338.0 1,482.0 152.0 1,048.0 312.0 0 .

8 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .


0 % FY 2016 Indicative Le’ m 37,367.1 1,213.6 9,895.6 2,057.6 197.9 2,440.9 2,704.8 277.5 1,913.1 1,737.0 % of Total Non Int/Sal Resurr Exp FY 2017 Indicative % of Total Int/Sal Resurr Exp Le’ m 37,367.1 1,365.4 11,132.5 2,314.9 222.7 2,746.0 3,042.9 312.2 2,152.3 1,954.1 3 .

0 % 0 .

1 % 0 .

8 % 0 .

2 % 0 .

0 % 0 .

2 % 0 .

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1 % 3 .

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1 % 0 .

9 % 0 .

2 % 0 .

0 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

2 % 0 .
2 % 2 SECURITY SERVICES 190,356.0 17.7% 117,358.0 10.9% 214,189.8 17.0% 240,838.2 19.1% 6 201 Ministry of Defence Rice for Officers and Other Ranks Logistics and Other Operating Costs o/w: Vehicles Drugs and Medical Supplies 203 National Civil Registration Authority 205 Ministry of Internal Affairs 206 Sierra Leone Police Administrative and Operating Costs Rice for Officers and Other Ranks Security Hardware and Other Logistics o/w: Vehicles 207 Prisons Department o/w: Prisoner Welfare (Diets, Toiletories, Drugs etc) Uniforms and Regalia for Prison Officers Rice for Officers and Other Ranks 208 National Fire Authority Administrative and Operating Costs Improve Delivery of Fire Services o/w: Fire Engines 209 Central Intelligence & Security Unit 210 Office of National Security Administrative and Operating Costs Coordination of the Security Sector 69,112.8 16,912.4 52,200.4 16,413.3 9,041.5 3,290.4 915.0 67,844.2 16,736.6 26,003.2 25,104.4 5,354.1 29,027.0 13,623.7 7,452.7 3,035.3 7,916.5 891.3 7,025.1 5,277.6 3,089.1 5,421.2 1,905.1 3,516.1 6 .
4 % 1 .

6 % 4 .

8 % 1 .

5 % 0 .

8 % 0 .

3 % 0 .

1 % 6 .

3 % 1 .

6 % 2 .

4 % 2 .

3 % 0 .

5 % 2 .

7 % 1 .

3 % 0 .

7 % 0 .

3 % 0 .

7 % 0 .

1 % 0 .

7 % 0 .

5 % 0 .

3 % 0 .

5 % 0 .

2 % 0 .

3 % 42,610.0 10,427.0 32,183.0 10,119.2 5,574.3 2,029.0 564.0 41,827.0 10,318.4 16,031.4 15,477.2 3,300.9 17,896.0 8,399.4 4,594.8 1,871.3 4,880.0 549.5 4,330.5 3,253.3 1,658.0 3,589.0 1,174.6 2,414.4 4 .

0 % 1 .

0 % 3 .

0 % 0 .

9 % 0 .

5 % 0 .

2 % 0 .

1 % 3 .

9 % 1 .

0 % 1 .

5 % 1 .

4 % 0 .


3 % 1 .

7 % 0 .

8 % 0 .

4 % 0 .

2 % 0 .

5 % 0 .

1 % 0 .

4 % 0 .

3 % 0 .

2 % 0 .

3 % 0 .

1 % 0 .

2 % 77,751.9 19,026.5 58,725.5 18,464.9 10,171.7 3,701.7 1,029.3 76,324.7 18,828.6 29,253.6 28,242.4 6,023.4 32,655.4 15,326.7 8,384.2 3,414.7 8,906.0 1,002.8 7,903.3 5,937.3 3,475.2 6,098.9 2,143.3 3,955.6 6 .

2 % 1 .

5 % 4 .

7 % 1 .

5 % 0 .

8 % 0 .

3 % 0 .

1 % 6 .

1 % 1 .

5 % 2 .

3 % 2 .

2 % 0 .

5 % 2 .

6 % 1 .

2 % 0 .

7 % 0 .

3 % 0 .


7 % 0 .

1 % 0 .

6 % 0 .

5 % 0 .

3 % 0 .

5 % 0 .

2 % 0 .

3 % 87,470.9 21,404.8 66,066.2 20,773.0 11,443.1 4,164.4 1,158.0 85,865.3 21,182.2 32,910.3 31,772.7 6,776.3 36,737.3 17,242.5 9,432.3 3,841.5 10,019.3 1,128.1 8,891.2 6,679.5 3,909.6 6,861.2 2,411.2 4,450.1 7 .

0 % 1 .

7 % 5 .

3 % 1 .

7 % 0 .

9 % 0 .

3 % 0 .

1 % 6 .

8 % 1 .

7 % 2 .

6 % 2 .

5 % 0 .

5 % 2 .

9 % 1 .

4 % 0 .

7 % 0 .

3 % 0 .

8 % 0 .

1 % 0 .

7 % 0 .

5 % 0 .

3 % 0 .


5 % 0 .

2 % 0 .

4 % ANNEX 2 - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2015-2017 Details 211 Immigration Department Administrative and Operating Costs Manning of Various Border Immigration Posts 212 National Drugs Law Enforcement Agency FY 2015 Budget (With Gap) % of Total Non Int/Sal Recurr Exp FY 2015 Budget (W/out Gap) % of Total Non Int/Sal Recurr Exp Le’m 2,853.8 856.1 1,997.7 886.1 Le’ m 1,759.0 527.7 1,231.3 546.0 0 .

2 % 0 .
2 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

1 % FY 2016 Indicative Le’ m 3,249.8 1,002.4 2,247.4 996.9 % of Total Non Int/Sal Resurr Exp FY 2017 Indicative % of Total Int/Sal Resurr Exp Le’ m 3,530.7 1,002.4 2,528.3 1,121.5 0 .

3 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .
1 % 3 SOCIAL SERVICES 319,710.5 29.6% 251,202.9 23.3% 371,110.9 29.5% 395,657.9 31.5% 301 Ministry of Education, Science and Technology Administrative and Operating Costs Improving Access to and Quality Education Grants-in-Aid Planning and Development Services Pre-primary and Primary Education of which: Grants to Handicapped Schools Secondary Education of which: Grants in Aid to Government Boarding Schools of which: Examination Fees to WAEC for WASCE of which: Girl Child Programme of which: National Awards Programme Physical and Health Education Inspectorate Division Non Formal Education Barefoot Solar Technicians Training Centre Tertiary Education and Technical and Vocational Education and Training 7 Tertiary Education Commission Tuition Fees Subsidies Grants to Tertiary Education Technical/Vocational Education Higher Education, Science and Technology Science and Technology Committee Teaching Service Commission 302 Ministry of Sports Administrative and Operating Costs Sports Programmes o/w: Contributions to Sporting Activities 303 Ministry of Tourism and Cultural Affairs Administrative and Operating Costs Promoting Local and International Tourism Culture Division Tourism Division Review of the Development of Tourism Act, 1990, Tourism Development Master Plan, 1982 Formulate Ecotourism Master Plan and Action Plan 304 Ministry of Health and Sanitation Administrative and Operating Costs Improving Access and Quality of Basic Health Services Human Resources Management Primary Health Care Services of which: Malaria
 Prevention and Control STI/HIV/AIDS Prevention and Control % 0 .
4 % 4 .

7 % 1 .

2 % 0 .

1 % 0 .

3 % 0 .

2 % 2 .

7 % 0 .

9 % 0 .

7 % 1 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 1 3.5 % 0 .

2 % 1 0.2 % 3 .

0 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

4 % 0 .

4 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 4 .

8 % 0 .

5 % 1 .

9 % 0 .

3 % 1 .

1 % 0 .


7 % % 0 .

2 % 2 .

9 % 0 .

7 % 0 .

1 % 0 .

2 % 0 .

1 % 1 .

7 % 0 .

5 % 0 .

4 % 0 .

6 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

1 % 1 3.4 % 0 .


1 % 1 0.2 % 3 .

0 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 3 .

0 % 0 .

3 % 1 .

2 % 0 .

2 % 0 .

7 % 0 .


4 % % 0 .

4 % 4 .

5 % 1 .

1 % 0 .

1 % 0 .

3 % 0 .

2 % 2 .

6 % 0 .

9 % 0 .

7 % 0 .

9 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .


1 % 0 .

1 % 1 4.0 % 0 .

2 % 9 .

8 % 3 .

8 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

4 % 0 .

4 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 4 .

7 % 0 .

5 % 1 .

8 % 0 .

3 % 1 .

0 % 0 .


6 % % 0 .

4 % 5 .

1 % 1 .

3 % 0 .

2 % 0 .

3 % 0 .

2 % 2 .

9 % 1 .

0 % 0 .

8 % 1 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .


1 % 0 .

1 % 1 4.0 % 0 .

2 % 9 .

8 % 3 .

8 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

5 % 0 .

4 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 5 .

2 % 0 .

6 % 2 .

1 % 0 .

3 % 1 .

1 % 0 .
7 % ANNEX 2 - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2015-2017 Details FY 2015 Budget (With Gap) Le’m Programme Reproductive and Child Health Care Services Tuberculosis and Leprosy Control Programme National School Health Programme Immunization Programme/EPI 2,419.0 1,336.0 5,724.5 309.4 3,438.1 412.6 701.4 Secondary Health Care Services Tertiary Health Care Services (National & Referral Hospitals) 22,282.4 997.1 Directorate of Hospitals and Laboratory 864.4 Support Services 825.2 Health Service Commission Reproductive Health/Family Planning 305 Ministry of Social Welfare, Gender & Children’s Affairs Administrative and Operating Costs Social Protection Programmes Grants to Welfare Institutions Diets for Approved School & Remand Home Social Development Activities Programme for Disabled Persons Policy Development and Strategic Planning Gender and Children’s Affairs of which: Gender and Children’s Programmes 8 Children’s Commission of which: Child Orphans 8,226.4 848.4 4,339.7 758.7 485.6 901.8 1,950.9 242.8 1,456.7 971.1 1,581.6 1,217.4 306 Ministry of Lands, Country Planning and the Environment 2,756.1 307 National Pharmaceutical Procurement Unit (NPPU) Administrative and Operating Costs Procurement of Free Health Care Drugs Procurement of Drugs and Other Medical Supplies 308 National Commission for Social Action 309 Dental and Medical Board 310 Ministry of Youth Affairs Administrative and Operating Costs Policy Coordination of Youth Programmes National Youth Commission 345 Pharmacy
 Board Services 35,160.2 631.4 24,680.9 9,847.8 759.5 293.2 6,664.9 3,015.5 1,655.6 1,993.8 2,990.7 % of Total Non Int/Sal Recurr Exp FY 2015 Budget (W/out Gap) % of Total Non Int/Sal Recurr Exp FY 2016 Indicative % of Total Non Int/Sal Resurr Exp FY 2017 Indicative % of Total Int/Sal Resurr Exp Le’ m .
2 % 0 .

1 % 0 .

5 % 0 .

0 % 0 .

3 % 0 .

0 % 0 .

1 % 2 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

8 % 0 .

1 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

3 % 3 .

3 % 0 .

1 % 2 .

3 % 0 .

9 % 0 .

1 % 0 .

0 % 0 .

6 % 0 .

3 % 0 .

2 % 0 .

2 % 0 .


3 % Le’ m .

1 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

2 % 0 .

0 % 0 .

0 % 1 .

3 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

5 % 0 .

0 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .


1 % 0 .

1 % 0 .

2 % 2 .

0 % 0 .

1 % 1 .

4 % 0 .

6 % 0 .

0 % 0 .

0 % 0 .

4 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

2 % Le’ m .

2 % 0 .

1 % 0 .

5 % 0 .

0 % 0 .

3 % 0 .

0 % 0 .

1 % 2 .


0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

7 % 0 .

1 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

2 % 3 .

1 % 0 .

1 % 2 .

2 % 0 .

9 % 0 .

1 % 0 .

0 % 0 .

6 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

6 % 0 .

0 % 0 .

3 % 0 .

0 % 0 .

1 % 2 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

8 % 0 .

1 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

3 % 3 .


5 % 0 .

1 % 2 .

5 % 1 .

0 % 0 .

1 % 0 .

0 % 0 .

7 % 0 .

3 % 0 .

2 % 0 .

2 % 0 .
3 % 4 ECONOMIC SERVICES 228,491.1 21.2% 182,225 17.0% 252,186.3 20.1% 278,441.7 22.2% 401 Ministry of Agriculture, Forestry and Food Security Administrative and Operating Costs o/w: National Agricultural Training Centre Increasing Agricultural Productivity and Value Added Production of Export/Cash Crops o/w: Rehabilitation of Existing Plantations Food Security Division o/w: Procurement of Fertilizers Procurement of Seedlings Procuement of Agricultural Tools and Equipment Procurement and Distribution of Agricultual 45,876.3 2,760.4 424.8 36,492.3 1,776.4 1,287.3 32,669.1 11,434.2 8,167.3 5,880.4 4 .
3 % 0 .

3 % 0 .

0 % 3 .

4 % 0 .

2 % 0 .

1 % 3 .

0 % 1 .

1 % 0 .

8 % 0 .

5 % 28,284.0 1,701.9 261.9 22,498.5 1,095.2 793.6 20,141.4 7,049.5 5,035.3 3,625.4 2 .

6 % 0 .

2 % 0 .

0 % 2 .

1 % 0 .

1 % 0 .

1 % 1 .

9 % 0 .

7 % 0 .

5 % 0 .

3 % 50,688.7 3,105.5 477.9 41,053.8 1,998.5 1,448.2 36,752.7 12,863.5 9,188.2 6,615.5 4 .

0 % 0 .

2 % 0 .

0 % 3 .

3 % 0 .

2 % 0 .

1 % 2 .

9 % 1 .

0 % 0 .

7 % 0 .

5 % 56,621.3 3,493.7 537.6 46,185.5 2,248.3 1,629.2 41,346.8 14,471.4 10,336.7 7,442.4 4 .
5 % 0 .

3 % 0 .

0 % 3 .

7 % 0 .

2 % 0 .

1 % 3 .

3 % 1 .

2 % 0 .

8 % 0 .
6 % ANNEX 2 - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2015-2017 FY 2015 Budget (With Gap) % of Total Non Int/Sal Recurr Exp FY 2015 Budget (W/out Gap) % of Total Non Int/Sal Recurr Exp FY 2016 Indicative % of Total Non Int/Sal Resurr Exp FY 2017 Indicative % of Total Int/Sal Resurr Exp Details Processing Equipment Forestry Conservation Division o/w: Mainstreaming Forestry and Wildlife into Agricultural Practices o/w: Rehabilitation of Inland Valley Swamps 429.1 Agricultural Engineering/Land and Water Development Division 849.6 357.6 2,934.9 Agricultural Extension Services Planning, Evaluation, Monitoring and Statistics Division (PEMSD) 2,278.4 929.7 1,410.3 286.1 257.5 214.5 Training of Community Animal Health Workers Procurement of Animal Vaccines o/w: Collection and Analysis of Agricultural Statistics o/w: Establishment of District Livestock Clinics Livestock Division 402 Ministry of Fisheries and Marine Resources Administrative and Operating Costs Support to Artisanal Fishing Procurement and Distribution of apprpriate Fishing Gears Training on appropriate and sustainable fishing practices Promote Fish Export Activities Establish and Operationalise Fish Testing Laboratory 9 403 Ministry of Mines and Mineral Resources Administrative and Operating Costs Mines Division Review the legal framework for mines and minerals Support to the National Minerals Agency Support to Artisanal Miners and Small Scale Mining Enterpreneurs 404 Ministry of Transport and Aviation Administrative and Operating
 Costs Procurement of Government Vehicles Establish and opeationalise a Planning and Policy Unit Meteorological Department 405 Ministry of Tourism and Cultural Affairs National Tourist Board o/w: Development and Implementation of Tourism Marketing Strategy Monuments and Relics Commission 406 Ministry of Energy Administrative and Operating Expenses Bare Foot Solar Technicians Training Center (Installation of Solar Lights) Radiation Protection Board 407 Ministry of Labour and Social Security Administrative and Operating Costs Strengthening the legal and Institutional Framework for Labour Administration Social Protection Programmes 521.7 3,864.6 o/w: Cash Transfers to the Aged and Vulnerable Persons 3,864.6 Le’m .
4 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

6 % 0 .

1 % 0 .

5 % 0 .

0 % 0 .

4 % 0 .

1 % 1 .

3 % 0 .

1 % 1 .

1 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

5 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

0 % 0 .

4 % 0 .
4 % Le’ m Le’ m .
3 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

3 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

2 % 0 .

0 % 0 .

8 % 0 .

0 % 0 .

7 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

3 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .


2 % Le’ m .

4 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .


1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

5 % 0 .

4 % 1 .

2 % 0 .

1 % 1 .

1 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

5 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

0 % 0 .

3 % 0 .

3 % 0 .

5 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

6 % 0 .

1 % 0 .

5 % 0 .

4 % 1 .

4 % 0 .

1 % 1 .

2 % 0 .


0 % 0 .

1 % 0 .

3 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

5 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

4 % 0 .

4 % ANNEX 2 - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2015-2017 Details 408 Ministry of Works, Housing and Infrastructure Administrative and Operating Costs Architectural, Design, Construction and Maint, Div.
of which: Repairs and Maintenance of Government Buildings Civil Engineering Works Division Mechanical Division Housing Division of which: Rent and Rates 409 Ministry of Trade and Industry Administrative and Operating Costs Export Development Sierra Leone Standards Bureau Sierra Leone Investment and Export Promotion Agency Department of Co-operatives Support to Sierra Leone Produce Marketing Company Commodities Monitoring and Marketing Unit Sierra Leone Business Forum Industrial Planning and Development 1 0 410 National Protected Area Authority 411 Road Maintenance Fund Road Maintenance Fund Administration Sierra Leone Roads Authority Road Maintenance Activities FY 2015 Budget (With Gap) Le’m 8,626.4 965.3 2,940.2 2,616.6 404.5 377.5 3,938.9 3,445.6 16,860.5 865.1 15,995.4 1,472.6 3,163.5 1,104.5 8,868.2 429.5 490.9 466.3 3,739.0 100,250.0 4,735.6 14,062.2 81,452.1 412 National Telecommunications Commission (NATCOM) 414 Ministry of Water Resources Administrative and Operating Costs Water Directorate o/w: Grants to SLAWACO Water Resources Management Unit National Water Resources Management Agency 415 Sierra Leone Maritime Administration (SLMA) 416 Civil Aviation Authority 418 Sierra Leone Agricultural Research Institute (SLARI) 420 Sierra Leone Environment Protection Agency (SLEPA) 5 MISCELLANEOUS SERVICES Miscellaneous Services 501001 Miscellaneous Services - Secretary to the President 501002 Miscellaneous Services - General 501003 Miscellaneous Services - Accountant-General’s Office 18.2 8,859.4 905.0 7,246.0
 6,304.1 336.4 372.0 1,372.4 3,290.4 4,746.1 27.8 791.2 791.2 280.6 361.3 149.3 6 CONTINGENCY EXPENDITURE Other Critical Emergencies 45,379.0 45,379.0 % of Total Non Int/Sal Recurr Exp FY 2015 Budget (W/out Gap) % of Total Non Int/Sal Recurr Exp FY 2016 Indicative % of Total Non Int/Sal Resurr Exp FY 2017 Indicative % of Total Int/Sal Resurr Exp Le’ m .
8 % 0 .

1 % 0 .

3 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

4 % 0 .

3 % 1 .

6 % 0 .

1 % 1 .

5 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

8 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

3 % 9 .

3 % 0 .

4 % 1 .

3 % 7 .

6 % 0 .

0 % 0 .

8 % 0 .

1 % 0 .

7 % 0 .

6 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

4 % 0 .

0 % 0.1% 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 4.2% 4 .


2 % Le’ m .

5 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

2 % 1 .

2 % 0 .

0 % 1 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

8 % 0 .

0 % 0 .


0 % 0 .

0 % 0 .

4 % 9 .

3 % 0 .

4 % 1 .

3 % 7 .

6 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

4 % 0 .

4 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

3 % 0 .

0 % 0.0% 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 4.2% 4 .


2 % Le’ m .

8 % 0 .

1 % 0 .

3 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

4 % 0 .

3 % 1 .

5 % 0 .

1 % 1 .

4 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

8 % 0 .

0 % 0 .


0 % 0 .

0 % 0 .

4 % 8 .

6 % 0 .

4 % 1 .

2 % 7 .

1 % 0 .

0 % 0 .

8 % 0 .

1 % 0 .

6 % 0 .

6 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

4 % 0 .

0 % 0.1% 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 4.7% 4 .

0 % 0 .

9 % 0 .

1 % 0 .

3 % 0 .

3 % 0 .

0 % 0 .

0 % 0 .

4 % 0 .

3 % 1 .

7 % 0 .

1 % 1 .

6 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

9 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

4 % 9 .

3 % 0 .

4 % 1 .

2 % 7 .

7 % 0 .

0 % 0 .

9 % 0 .

1 % 0 .

7 % 0 .

6 % 0 .


0 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

5 % 0 .

0 % 0.1% 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 5.2% 4 .


4 % ANNEX 2 - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2015-2017 Details 7 TRANSFERS TO LOCAL COUNCILS Grants for General Administrative Expenses Local Government Grants Grants for Devolved Functions Sensitisation on Fire Prevention Services Education Services Administration Pre-primary and Primary Education of which: Examination Fees to WAEC for NPSE of which: Govt.

and Govt.
Assisted Schools School Fees Subsidy Textbooks Teaching and Learning Materials Secondary Education of which: Examination Fees to WAEC for BECE of which: Textbooks of which: Science Equipments 1 1 Government Libraries Education Development Youths and Sports Services Sports Equipment Youths Division Solid Waste Management Services Health Care Services District Peripheral Health Care Services (PHCs) Secondary Health Services (District Hospitals except, Bo, Kenema & Makeni) Social Welfare, Gender and Children’s Affairs Social Welfare Division Gender and Children’s Affairs Division Agriculture and Food Security Services Fisheries and Marine Resources Water services Rural Water Services FY 2015 Budget (With Gap) Le’m Goods & Services Social and Economic General and Others o/w National Revenue Authority Statistics - Sierra Leone Total Non Salary, Non Interest Recurrent Expenditure Provisions 1,078,392.5 686,906.0 305,451.7 215,470.3 54,691.8 8,796.1 69,112.8 67,844.2 29,027.0 88,585.7 3,978.5 Grants for Admin.
Expenses 84,607.2 Grants for Devolved Functions 142,500.0 Grants to Educational Institutions 100,250.0 Transfer to Road Fund Elections and Democratisation - National Electoral Commission 14,771.8 Defence Expenditure Police Prisons Transfers to Local Councils Contingency Expenditure 45,379.0 % of Total Non Int/Sal Recurr Exp FY 2015 Budget (W/out Gap) % of Total Non Int/Sal Recurr Exp Le’ m 8.2% 88,585.7 0 .

4 % 0 .

4 % 7 .

8 % 0 .

1 % 3 .

5 % 0 .

3 % 2 .

1 % 0 .

4 % 1 .

7 % 1 .

3 % 0 .

3 % 0 .


2 % 0 .

8 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

2 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

4 % 1 .

9 % 1 .

0 % 0 .

9 % 0 .

2 % 0 .

1 % 0 .

1 % 1 .

5 % 0 .

0 % 0 .

2 % 0 .

2 % 100.0% 6 3.7 % 2 8.3 % 2 0.0 % 5 .

1 % 0 .

8 % 6 .

4 % 6 .

3 % 2 .

7 % 8 .

2 % 0 .

4 % 7 .

8 % 1 3.2 % 9 .

3 % 1 .

4 % 4 .


2 % .

4 % 0 .

4 % 7 .

8 % 0 .

1 % 3 .

5 % 0 .

3 % 2 .


1 % 0 .

4 % 1 .

7 % 1 .

3 % 0 .

3 % 0 .

2 % 0 .

8 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

2 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

4 % 1 .

9 % 1 .

0 % 0 .

9 % 0 .

2 % 0 .

1 % 0 .

1 % 1 .

5 % 0 .

0 % 0 .

2 % 0 .

2 % 77.7% 4 2.0 % 1 7.8 % 1 4.7 % 5 .

4 % 0 .

5 % 4 .

0 % 3 .

9 % 1 .

7 % 8 .

2 % 0 .

4 % 7 .

8 % 1 3.2 % 9 .

3 % 0 .

8 % 4 .
2 % FY 2016 Indicative Le’ m % of Total Non Int/Sal Resurr Exp FY 2017 Indicative % of Total Int/Sal Resurr Exp Le’ m .
4 % 0 .

4 % 8 .

5 % 0 .

1 % 3 .

8 % 0 .

3 % 2 .

2 % 0 .

4 % 1 .

8 % 1 .

4 % 0 .

3 % 0 .

2 % 0 .

9 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

2 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

5 % 2 .

0 % 1 .

0 % 1 .

0 % 0 .

2 % 0 .

1 % 0 .

1 % 1 .

6 % 0 .

0 % 0 .

2 % 0 .

2 % 110.0% 7 0.8 % 3 0.7 % 2 3.4 % 6 .

6 % 0 .

9 % 7 .

0 % 6 .

8 % 2 .

9 % 8 .

9 % 0 .

4 % 8 .

5 % 1 3.6 % 9 .

3 % 3 .

0 % 4 .

4 % 9.2% 0 .

4 % 0 .

4 % 7 .

6 % 0 .

1 % 3 .

4 % 0 .

2 % 2 .

0 % 0 .

3 % 1 .

6 % 1 .


2 % 0 .

2 % 0 .

2 % 0 .

8 % 0 .

5 % 0 .

2 % 0 .

1 % 0 .

2 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

4 % 1 .

8 % 0 .

9 % 0 .

9 % 0 .

2 % 0 .

1 % 0 .

1 % 1 .

4 % 0 .

0 % 0 .

2 % 0 .

2 % 100.0% 6 2.9 % 2 7.3 % 2 0.7 % 6 .

0 % 0 .

8 % 6 .

2 % 6 .

1 % 2 .

6 % 7 .

9 % 0 .

4 % 7 .

6 % 1 3.6 % 8 .

6 % 3 .

0 % 4 .
0 % In Leones (Le) Category and Project Name Project Details AfP Pillar Vote GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) FY2016 Indicative (Foreign) FY2016 Indicative (Domestic) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) MTEF Grand Total 1,237,060,783,771 430,000,000,000 1,378,400,000,000 620,414,000,000 1,400,457,000,000 776,239,000,000 PILLAR 1 - DIVERSIFIED ECONOMIC GROWTH Tourism Promote Eco-Tourism Monuments and Relics Development Project Rehabilitation of Museums Lumley Beach Development Project Agriculture Increase the Production of Staple Food Crops for Food Security Rehabilitation of Community Based Poverty Reduction Project 1 2 Linking Smallholder Farmers to the Market Diversified Food Crop Production Support to Small Holder Commercialisation Programme (SCP/GAFSP ) Promote and Increase Value Adding Activities for Agricultural Goods 303 303 303 303 401 401 401 401 401 401 West Africa Agricultural Productivit Programme 401 Rural and Private Sector Development Project 401 Integrating Adaptation in Agricultural Productivity and Food Security in Sierra Leone REDD Plus and Capacity Building Increase the Production and Export of Cash Crops: Oil Palm Production and Capacity Building Project Hainan Rubber and Rice Project(Indicative) Improve Access to Finance for Farmers Rural Finance and Community Improvement Project Agriculture for Development (A4D) Post Ebola
 Agriculture Recovery o/w One Tree One Dollar Project Fisheries Increase the Supply of Fish for the Domestic Market Promote Inland Fisheries and Acquaculture Fisheries Wealth for National Prosperity - Five Year Plan/Project 401 402 401 401 401 401 401 401 402 402 402 402 303 National Western Rural Western Rural GoSL GoSL GoSL 45,698,175,000 14,748,000,000 - 3,200,000,000 - 3,200,000,000 - 1,900,000,000 - 600,000,000 - 700,000,000 38,632,175,000 9,597,000,000 176,368,000,000 - - - - - 161,619,000,000
 11,302,000,000 1,268,000,000 1,268,000,000 370,000,000 494,000,000 404,000,000 8,083,000,000 185,073,000,000 - - - - - 168,701,000,000 14,133,000,000 1,818,000,000 1,818,000,000 458,000,000 610,000,000 750,000,000 9,905,000,000 19,022,175,000 990,000,000 80,857,000,000 1,859,000,000 92,001,000,000 2,217,000,000 Kenema, Kailahun, Koinadugu, Kono National Bo, Tonkolili IFAD/GoSL IDB/GoSL IDB/GoSL L/ G 4,915,000,000 320,000,000 5,000,000,000 280,000,000 L/ G 4,607,175,000 180,000,000 L 24,890,000,000 30,967,000,000 741,000,000 - 568,000,000 27,628,000,000 34,373,000,000 915,000,000 - 702,000,000 National Multi Donor/GoSL G 4,500,000,000 210,000,000 25,000,000,000 550,000,000 30,000,000,000 600,000,000 401 10,110,000,000 780,000,000 34,527,000,000 4,248,000,000 25,380,000,000 5,248,000,000 National National IDA/GoSL IDA/GoSL G 6,400,000,000 260,000,000 G 2,600,000,000 320,000,000 12,071,000,000 5,905,000,000 2,964,000,000 568,000,000 4,893,000,000 6,555,000,000 3,661,000,000 702,000,000 National National 401 Bonthe Tonkolili 401 Nationwide National GoSL GoSL GoSL GoSL GEF/IFAD/GoSL G 1,110,000,000 200,000,000 - G 12,551,000,000 4,000,000,000 716,000,000 13,932,000,000 885,000,000 3,400,000,000 1,200,000,000 24,899,000,000 1,297,000,000 27,638,000,000 1,601,000,000 IDB/GoSL China Exim IFAD/GoSL EU/GoSL L/ G 3,400,000,000 1,200,000,000 - - 6,100,000,000 320,000,000 L 24,899,000,000 - 21,336,000,000 1,297,000,000 - 679,000,000 27,638,000,000 - 23,682,000,000 1,601,000,000 -
 839,000,000 G 2,500,000,000 140,000,000 G 3,600,000,000 180,000,000 - 6,307,000,000 - 2,000,000,000 7,066,000,000 1,951,000,000 4,906,000,000 16,430,000,000 - - 14,749,000,000 247,000,000 432,000,000 - - 1,951,000,000 5,445,000,000 18,237,000,000 - - 16,372,000,000 305,000,000 534,000,000 - - 2,410,000,000 - - - - - - - - - - - - - - - - - - GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 In Leones (Le) Category and Project Name Project Details AfP Pillar Vote
 Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) FY2016 Indicative (Foreign) FY2016 Indicative (Domestic) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) MTEF Increase Fish Export by focusing on Strategic High Value Markets European Fish Certification Project - Precon Project Promote and Increase Value Adding Activities for Fisheries Product Institutional Support to Fisheries Develop- ment Fish Stock Assesment Project West Africa Regional Fisheries Programme 1 3 PILLAR 2 - MANAGING NATURAL RESOURCES Mining Mineral Sector Technical Assistance Project (MTAP) Sierra Leone Artisanal Mining Community Development and Sustainable Livelihood Project Mineral Rights Administration Project Support to Mineral Sector Reform Project Sierra Leone Extractive Industries Technical Assistance and Advisory Project (EITAP) Extractive Industrial Transparency Initiative Environment Wetlands Conservation Project Biodiversity Conservation Project PILLAR 3 - ACCELERATING HUMAN CAPITAL DEVELOPMENT Education Make Education More Equitable and Accessible: Rehabilitation of Port Loko Teachers College Establishment of the University of Science and Technology Rehabilitation of Fourah Bay College 402 402 402 402 402 403 403 403 403 403 403 403 401 401 401 301 301 301 301 301 402 - - - - - - National GoSL - 7,066,000,000 1,951,000,000 14,749,000,000 1,951,000,000 16,372,000,000 2,410,000,000 National National Port Loko, Bonthe EC/GoSL EBID/GoSL G
 3,516,000,000 840,000,000 - - G 3,516,000,000 2,826,000,000 840,000,000 432,000,000 3,903,000,000 3,137,000,000 1,037,000,000 534,000,000 IDA L 3,550,000,000 1,111,000,000 8,407,000,000 679,000,000 9,332,000,000 839,000,000 16,231,000,000 1,259,000,000 14,031,000,000 1,059,000,000 17,172,000,000 14,930,000,000 2,631,000,000 2,038,000,000 19,062,000,000 16,574,000,000 3,248,000,000 2,516,000,000 National IDA/GoSL G 4,000,000,000 250,000,000 2,512,000,000 432,000,000 2,789,000,000 534,000,000 Tonkolili, Bonthe
 National National IDA/GoSL EC/GoSL DfID/GoSL G 1,150,000,000 309,000,000 G 4,369,000,000 - G 4,512,000,000 - 1,179,000,000 4,369,000,000 4,512,000,000 309,000,000 309,000,000 370,000,000 1,309,000,000 4,850,000,000 5,008,000,000 381,000,000 381,000,000 458,000,000 National National IDA/GoSL GoSL G - - - 500,000,000 1,179,000,000 1,179,000,000 309,000,000 309,000,000 1,309,000,000 1,309,000,000 381,000,000 381,000,000 2,200,000,000 200,000,000 2,242,000,000 593,000,000 2,488,000,000 732,000,000 Western Area/ Port Loko/ Tonkolili Koinadugu, Kenema IDA/GoSL G 2,200,000,000 100,000,000 2,242,000,000 593,000,000 2,488,000,000 732,000,000 IDA/GoSL G - 100,000,000 2,242,000,000 593,000,000 2,488,000,000 732,000,000 357,068,896,771 77,352,700,000 164,517,000,000 9,202,500,000 309,171,000,000 35,493,000,000 95,545,000,000 2,793,000,000 290,033,000,000 37,637,000,000 221,949,000,000 3,203,000,000 Port Loko GoSL 141,100,000,000 2,500,000,000 - 200,000,000 12,076,000,000 - 2,052,000,000 200,000,000 13,404,000,000 - 2,288,000,000 - GoSL - 500,000,000 Magburaka Western Urban BADEA/ OFID/ SAUDI FUND/ GoSL G 141,100,000,000 1,800,000,000 12,076,000,000 1,852,000,000 13,404,000,000 2,288,000,000 GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 In Leones (Le) Category and Project Name Project Details AfP Pillar Vote Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) FY2016 Indicative (Foreign) FY2016 Indicative
 (Domestic) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) MTEF Tertiary Education and Tec/Voc Education and Training: Institutional and Capacity Building to Technical and Vocational Education Revitalization of Education In Sierra Leone Post Ebola Education Recovery Activities Health Reducing High Infant, Under-five and Maternal Mortality Reproductive Child Health Project Save the Mothers Project (Maternal Child Health Project) 301 301 301 301 304 304 304 304 1 4 Preventing and Controlling
 Communicable and Non- Communicable Diseases: 304 HIV/AIDS Response Project - Support to NAS 304 Global Fund Round 9 HIV - Health Sector Strengthening Programme Phase II - SLE-H-NAS Global Fund Round 10 Phase 11 Malaria Global Fund Transistional Funding Mechanism Grants to TB Support to Sierra Leone on New Vaccination Strengthening Infrastructural Development for Service Delivery: Refurbishment of Government Hospitals Project Strengthening of Three Tertiary Hospitals in Freetown Primary Health Care Support Project Public Health Sierra Leone o/w Sierra Leone Health Insurance Scheme Water Improve Access to Portable Water in the Provinces 304 304 304 304 304 304 304 304 304 304 414 414 23,417,000,000 600,000,000 23,417,000,000 741,000,000 24,233,000,000 915,000,000 National Nationwide IDB/GoSL IDA /GoSL L/ G 7,417,000,000 350,000,000 G 16,000,000,000 250,000,000 7,417,000,000 16,000,000,000 741,000,000 - 8,233,000,000 16,000,000,000 915,000,000 - National GoSL - 6,102,500,000 - - - - National IDA 30,000,000,000 500,000,000 30,000,000,000 250,000,000 L 40,000,000,000 24,000,000,000 1,100,000,000 100,000,000 40,000,000,000 24,000,000,000 2,100,000,000 100,000,000 100,428,800,000 54,837,200,000 210,668,000,000 70,178,000,000 184,930,000,000 192,113,000,000 Kailahun/ Pujehum/ Bombali/Kenema IDB L - 250,000,000 16,000,000,000 1,000,000,000 16,000,000,000 2,000,000,000 National Global Fund/ GoSL National GF/GoSL 49,213,800,000 9,860,700,000 60,977,000,000 24,570,000,000
 23,173,000,000 50,344,000,000 G 22,686,800,000 1,200,000,000 26,400,000,000 1,544,000,000 1,907,000,000 GAVI/GoSL - G 20,877,000,000 4,347,500,000 4,050,000,000 20,877,000,000 23,026,000,000 23,173,000,000 48,437,000,000 National Global Fund/GoSL GAVI/GoSL G 5,650,000,000 263,200,000 G 13,700,000,000 National GoSL Western Urban Kuwait Fund/ GoSL Bombalili, Port Loko, National National BADEA/GoSL GoSL GoSL L L 21,215,000,000 450,000,000 - - 109,691,000,000 - 44,508,000,000 3,705,000,000 121,757,000,000 -
 94,967,000,000 4,576,000,000 13,215,000,000 250,000,000 52,105,000,000 25,494,000,000 57,837,000,000 56,485,000,000 8,000,000,000 200,000,000 57,586,000,000 15,309,000,000 63,920,000,000 33,906,000,000 - 44,026,500,000 - 2,000,000,000 - - - - - - 44,702,000,000 92,123,096,771 13,313,000,000 63,010,000,000 22,574,000,000 67,466,000,000 26,633,000,000 92,123,096,771 10,250,000,000 63,010,000,000 15,201,000,000 67,466,000,000 18,069,000,000 GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 In Leones (Le) Category and Project Name Project Details AfP Pillar Vote Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) MTEF FY2016 Indicative (Domestic) FY2016 Indicative (Foreign) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) Rehabilitation of Water Facilities in Selected towns 414 National GoSL - 9,350,000,000 - 9,114,000,000 - 11,256,000,000 Rural Water Supply and Sanitation Programme 414 Three (3) Towns Water Supply and Sanitation Project - Bo, Kenema and Makeni Kabala Water Supply Project Provision of Water Supply systems in six Selected Communities in Sierra Leone (Lungi, Kailahun, selected sites in f/town) 1 5 Rehabilitation of Portable Water Supply in Port Loko and Koidu New Sembehun Improve Access to Portable Water in the Western Area (Selected Areas) Feasibilities Studies PILLAR 4 - INTERNATIONAL COMPETITIVENESS Information, Communications and Technology (ICT) Create and Upgrade
 Local Area Network (LAN), Wider Area Network (WAN) and Telecommunications infrastructure Expansion of Mass Media Services West Africa Regional Communications Infrastructural Programme (Fibre Optic Cable) Implementation of the ECOWAN Programmein Sierra Leone National Fiber Optical Backbone Project Project for the Modernization and Expansion of the Network and Communication Infrastructure of SIERRATEL Migration from Analogue to Digital TV/ Radio Network 414 414 414 414 414 414 133 133 133 133 133 133 133 133
 Bonthe, Pujehun, Kono, Kambia, Koi nadugu Bo/Kenema/ Makeni Cities Kabala Western Urban, Western Rural, Port Loko, Kailahun ADB/GEF/ RWSSTF/GoSL ADB/OFID IDB/BADEA/ GoSL India Exim Bank/ GoSL National Kuwait Fund L 32,000,000,000 250,000,000 5,200,000,000 3,000,000,000 2,550,000,000 3,000,000,000 L 54,407,096,771 400,000,000 5,275,000,000 1,111,000,000 5,855,000,000 1,373,000,000 L/ G 5,716,000,000 250,000,000 19,216,000,000 1,976,000,000 14,669,000,000 2,440,000,000 L G - - - - 24,058,000,000 - - 33,319,000,000 - 20,334,000,000 - Western Area GoSL - 3,063,000,000 - 5,063,000,000 - 6,254,000,000 National Kuwait Fund/ GoSL - - - 2,310,000,000 - 2,310,000,000 603,431,250,000 256,491,249,160 585,098,000,000 379,930,000,000 587,784,000,000 370,419,000,000 50,433,250,000 2,000,000,000 97,792,000,000 9,397,000,000 108,550,000,000 10,373,000,000 National GoSL 300,000,000 50,433,250,000 2,000,000,000 97,792,000,000 370,000,000 9,397,000,000 108,550,000,000 458,000,000 10,373,000,000 National IDA/GoSL L 7,870,000,000 800,000,000 16,750,000,000 3,211,000,000 18,593,000,000 3,966,000,000 National National IDB/GoSL China EXIM/ GoSL L/ G 10,845,250,000 500,000,000 20,764,000,000 2,852,000,000 23,048,000,000 2,288,000,000 L/ G 17,500,000,000 400,000,000 9,297,000,000 2,964,000,000 10,320,000,000 3,661,000,000 National EBID National China Exim L L 14,218,000,000 - 50,981,000,000 56,589,000,000 - - In Leones (Le) Category and Project Name Transport Modernization of Freetown
 International Airport Terminal Project Mammamah Airport Project of which: PIU Airport Transfer Project - Phase II Energy Project Details AfP Pillar Vote 404 404 404 404 404 406 GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) FY2016 Indicative (Foreign) FY2016 Indicative (Domestic) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) MTEF - 1,350,000,000 25,000,000,000 4,507,000,000
 35,000,000,000 5,567,000,000 National GoSL - 617,000,000 763,000,000 National National China Exim/ GoSL China Exim/ GoSL L - 750,000,000 2,717,000,000 - 3,355,000,000 750,000,000 2,717,000,000 3,355,000,000 National IFC G - 600,000,000 25,000,000,000 1,173,000,000 35,000,000,000 1,449,000,000 Increased Electricity Generation 406 Thermal Plants for Provincial and Districts Headquarter Towns 406 Rehabilitation oF Bo/Kenema Power Services 406 406 Solar Street Lights Project 406 Solar Park Freetown 406 Bankasoka Mini Hydro (Compensation) Nationwide Western Area Port Loko Construction of 2MW mini hydro Charlotte 406 Charlotte 1 6 GoSL GoSL GoSL/EBID IRENA China Exim/ GoSL UNIDO/China EXIM L L/ G 106,610,000,000 120,014,000,000 1,950,000,000 71,314,000,000 31,472,000,000 2,540,000,000 126,334,000,000 63,688,000,000 36,406,000,000 3,200,000,000 116,489,000,000 60,907,000,000 - 68,197,000,000 - 500,000,000 - 1,500,000,000 1,950,000,000 - - - 2,540,000,000 49,400,000,000 11,695,000,000 2,593,000,000 - - - - 3,200,000,000 46,009,000,000 11,695,000,000 3,203,000,000 - 117,000,000 - - - 1,000,000,000 19,000,000,000 9,200,000,000 21,540,000,000 6,600,000,000 25,000,000,000 - National GoSL - 6,600,000,000 406 406 West African Power Pool Arrangement Franchising of Regional Markets Cote D’Ivoire, Liberia, Sierra Leone, Guinea (CLSG) Electricity Interconnection Project (Compensation Payments) Unbundling and Restructuring of the Energy Sector Sierra Leone Infrastructure
 Development Project (Energy Access) Energy Sector Utility Reform Project Rebuilding the National Transmission and Distribution Network Transmission and Distribution Materials Reinforcement Medium and Low Voltage Distribution Networks Transmission and distribution works (Goderich) Barefoot College Solar Programme of which: Electrification of Rural Communities Energy Sector Studies 406 National EC/AfDB/GoSL L 19,000,000,000 9,200,000,000 21,540,000,000 - 25,000,000,000 - 406 National 55,700,000,000 3,000,000,000 -
 2,200,000,000 - - 406 406 406 406 406 406 406 406 IDA IDA G 51,700,000,000 2,000,000,000 4,000,000,000 1,000,000,000 L 2,200,000,000 National GoSL 29,960,000,000 34,500,000,000 - 33,500,000,000 7,392,000,000 - 52,117,000,000 50,141,000,000 8,206,000,000 - 53,447,000,000 51,007,000,000 Western Urban Western Urban IDB/GoSL JICA L 19,260,000,000 1,000,000,000 10,700,000,000 - 3,696,000,000 3,696,000,000 988,000,000 988,000,000 4,103,000,000 4,103,000,000 1,220,000,000 1,220,000,000 National GoSL - 2,000,000,000 2,000,000,000 GoSL - - - 1,729,000,000 2,135,000,000 GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 In Leones (Le) Category and Project Name Project Details AfP Pillar Vote Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) FY2016 Indicative (Foreign) FY2016 Indicative (Domestic) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) MTEF 1 7 Ministry of Works, Housing and Infrastructure Roads Construction and Rehabilitation of Trunk Roads/Higways: Rehabilitation of the Makeni -Kamakwe - Madina Oula Road Rehabilitation of Makeni-Kabala Road Reconstruction of Mange - Mambolo and Rukupr Spur Rehabilitation of Bandajuma - Pujehun Road Rahabilitation of Taiama Junction - N’jala University Road Kenema-Pendembu Road Port Loko - Lungi Road Rehabilitation of Matotoka - Sefadu Road (Matotoka-Yiye) Matotoka - Sefadu Road (Yiye- Sefadu) Reconstruction of Bandajuma - MRU Bridges and 3 Bridges
 (Indicative) Kenema - Joru - Zimmi Road (Indicative) Pendembu -Kailahun Road Restoration works on Waterloo - Kent Road Magbele, Mabang, Kpangbama, Moyamba Bridges - Moyamba Junction Protective Infrastrutural Works Lot 1: Makeni - Kabala Road & 7 Bridges kailahun - Koindu Road (Indicative) Priority Infrastructural Programme Construction/Reconstruction and Rehabilita- tion of Feeder Roads: Construction of Feeder/ Rural Roads, Ferries and Jetties European Union Funded Rural Feeder Roads Infrastructure
 Development Project GPC Feeder Road Project Bambali GoSL - 9,925,000,000 - 11,925,000,000 - 14,727,000,000 Bombali/ Koi nadugu EU/GoSL Kambia Puje hun Moyamba Kenema, Kailahun Port Loko - Lungi Tonkolili, Kono Kono Puje hun Kenema/ Puje hun Kailahun Western Area National GoSL GoSL GoSL IDB/KFAED/ SaudiFund/ OFID, GoSL AfDB /GOSL ADB /OFID/ GoSL Kuwait Fund/ GoSL ADB EU/ADB/ GoSL IDB/GoSL KFAED/ OPEC/GoSL EU/GoSL Grant - 7,664,000,000 - 7,664,000,000 - 9,465,000,000 - 5,600,000,000 - 15,561,000,000 - 19,218,000,000 - 5,892,007,660 - 5,268,000,000 - 6,506,000,000 - 7,190,000,000 - 13,190,000,000 - 16,289,000,000 L G - 6,500,000,000 36,501,000,000 6,500,000,000 40,516,000,000 - - 3,458,000,000 - 3,458,000,000 - 4,271,000,000 L/ G 45,000,000,000 4,816,000,000 55,392,000,000 4,816,000,000 50,385,000,000 5,948,000,000 L L 63,650,000,000 6,500,000,000 62,212,000,000 6,422,000,000 72,400,000,000 7,931,000,000 55,500,000,000 - 25,800,000,000 90,000,000,000 - L/ G 65,040,000,000 10,500,000,000 45,286,000,000 10,288,000,000 50,268,000,000 12,706,000,000 500,000,000 Bombali/ Koi nadugu Kailahun/Kono National EU IDB EU G G - - - - - 11,535,000,000 - 12,804,000,000 - 5,265,000,000 -
 30,748,000,000 - 34,132,000,000 - National National National National IDA EC IDA German L - - G 3,246,000,000 - G - - G 2,019,000,000 16,530,000,000 3,246,000,000 8,953,000,000 2,019,000,000 - - - 18,349,000,000 3,604,000,000 9,938,000,000 2,241,000,000 - - - GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 In Leones (Le) Category and Project Name Project Details AfP Pillar Vote Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) FY2016
 Indicative (Foreign) FY2016 Indicative (Domestic) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) MTEF 1 8 Rehabilitation of Streets in District Head- quarters Towns and Western Area: Widening Wilkinson Road Project into Dual Carriage Way Widening of Lumley Roundabout to Hillcut Junction into Dual Carriage Way Rehabilitation of 25km of Selected Streets in Freetown Rehabilitation of Bottom Mango - Signal Hill- Congo Cross Road Rehabilitation of Selected Streets in City and District Headquarter Towns Widening of Hillcut Junction to Pademba Road into Dual Carriage Way Tokeh-Lumely (Peninsular) Road Construction of Hillside Bypass Road Regent – Kossoh Town Road Institutional Support to SLRA, Compen- sation and Consultancy Studies Ministry of Trade and Industry Private Sector Development Growth Centre Programme Support to Standards Bureau - Reconstruction of Standards Bureau Laboratory Enhanced Integrated Framework (EIF) National Implementation Unit Institutional Development and Capacity Buil ding Private Sector Development Sierra Leone Financial Sector Development Plan Project PILLAR 5 - LABOUR AND EMPLOYMENT Provision of productive and adequately remunerative emplyment opportunities Labour and Social Security Rehabilitation of District Offices and Creation of Job Centres 408 408 408 408 408 408 408 408 408 408 408 409 409 409 409 409 409 409 409 407 407 407 109,800,000,000 63,282,241,500 143,161,000,000 143,893,000,000 125,609,000,000 127,706,000,000
 Western Area GoSL - 2,470,000,000 - 2,470,000,000 - 3,050,000,000 Western Area GoSL - - - 10,621,000,000 - 13,117,000,000 Western Urban GoSL - 9,561,241,500 - 20,810,000,000 - 10,700,000,000 Western Urban GoSL - 8,547,000,000 - 10,547,000,000 - 13,025,000,000 National GoSL - 10,970,000,000 - 20,970,000,000 5,898,000,000 Western Area Western Urban GoSL OFID Fund/ KUWAIT/ Abu Dhabi/ GoSL Western Urban BADEA/OPEC/ - 10,271,000,000 - 23,271,000,000 - 13,739,000,000 L 77,900,000,000 10,513,000,000 76,603,000,000
 19,513,000,000 51,730,000,000 24,098,000,000 Western Rural GoSL China/GoSL L 31,900,000,000 10,950,000,000 - - 66,558,000,000 - 35,691,000,000 - 73,879,000,000 - 44,079,000,000 - National EU/GoSL G - - 2,416,000,000 7,410,000,000 2,682,000,000 9,151,000,000 National National National National National GoSL GoSL GoSL 12,133,000,000 1,300,000,000 200,000,000 17,783,000,000 247,000,000 3,297,000,000 19,032,000,000 305,000,000 4,072,000,000 500,000,000 2,099,000,000 250,000,000 395,000,000 2,593,000,000 488,000,000 GoSL EC/GoSL 4,083,000,000 150,000,000 G 550,000,000 200,000,000 5,200,000,000 4,083,000,000 309,000,000 247,000,000 5,500,000,000 4,532,000,000 381,000,000 305,000,000 National IDA/ADB G 7,500,000,000 - 8,500,000,000 - 9,000,000,000 - 4,873,000,000 2,973,000,000 9,956,000,000 2,408,000,000 11,050,000,000 2,974,000,000 4,873,000,000 2,973,000,000 9,956,000,000 2,408,000,000 11,050,000,000 2,974,000,000 - - - 1,235,000,000 - 1,525,000,000 National GOSL - - 1,235,000,000 1,525,000,000 In Leones (Le) Category and Project Name Youth Affairs National Youth Development and Empowerment Project Youth Employment Support Project PILLAR 6 - STRENGTHENING SOCIAL PROTECTION SYSTEMS Ministry of Social Welfare , Gender and Children’s Affiars Rehabilitation of Remand Homes and Approved Schools 1 9 National Commission for Social Action Sierra Leone Commmunity Driven Development Project (SLCDD) 2 Social Action Support Project Development Training Centers Projects Support to
 Reparation Programme Sierra Leone Social and Health Insurance Construction of Pilot Housing Scheme- 20 units @ US$ 35,000 per unit Western Urban Construction of Pilot Housing Scheme- 20 units @ US$ 35,000 per unit Relief and Resentment Rapid Response Growth Poles (RRGP) (HABOPE) - Community Based Livelihood and Food Support Project Growth for Peace Consolidation 1 Growth for Peace Consolidation 2 Combating Illegal Migration Project National Social Safety Nets Programme GOVERNMENT OF SIERRA LEONE ANNEX
 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 Project Details AfP Pillar Vote Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) MTEF FY2016 Indicative (Domestic) FY2016 Indicative (Foreign) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) 310 310 301 305 305 308 308 408 308 308 308 308 308 308 308 308 308 308 308 4,873,000,000 2,973,000,000 9,956,000,000 1,173,000,000 11,050,000,000 1,449,000,000 National GoSL 0 - 2,109,000,000 3,617,000,000 864,000,000 4,014,000,000 1,068,000,000 National IDA/ADB G 4,873,000,000 864,000,000 6,339,000,000 309,000,000 7,036,000,000 381,000,000 34,263,012,000 4,500,000,000 46,921,000,000 1,865,000,000 40,395,000,000 2,303,000,000 - 1,000,000,000 - 840,000,000 - 1,037,000,000 National GoSL - 1,000,000,000 - 840,000,000 - 1,037,000,000 34,263,012,000 3,500,000,000 46,921,000,000 1,025,000,000 40,395,000,000 1,266,000,000 National National Regional Capitals National National IDB/GoSL AfDB GoSL GoSL GoSL L/ G 16,594,000,000 750,000,000 - 750,000,000 L 18,376,000,000 7,745,000,000 593,000,000 - 9,298,000,000 8,597,000,000 732,000,000 - - G 800,000,000 432,000,000 534,000,000 - Western Urban GoSL - - Western Rural W/Area/South & East GoSL - - UNHCR G 173,606,000 - 450,000,000 Bombali/Tonkolili Kailahun/Koinadugu IDA KfW National National ECOWAS IDA G 1,537,193,000 - - G 9,809,251,000 - G 553,362,000 - 5,595,600,000 1,200,000,000 L 2,500,000,000 1,400,000,000 10,550,000,000 800,000,000
 6,500,000,000 12,400,000,000 1,200,000,000 7,500,000,000 In Leones (Le) Category and Project Name PILLAR 7 - GOVERNANCE AND PUBLIC SECTOR REFORM Support to Public Financial Management (PFM): Ministry of Finance and Economic Development Support to West African Monetary Zone WAMZ Support to Medium Term Expenditure Framework (MTEF) 129 Resuscitation of the National Development Bank 129 Integrated Public Financial Management Reform Consolidated Project 129 129 129 2 0 Public Financial Management and Business
 Enabling Project National Revenue Authority Modernisation of Revenue Administration System Project Audit Service Sierra Leone Support to Audit Service Sierra Leone High Court Fast Track of Commercial Court Project Constitution of Local Courts Nationwide Public Service Reform for Delivery of Quality and Timely Services: Human Resource Management SL Public Sector Pay & Performance Project Civil Service Reform Project Statistics Sierra Leone Sierra Leone Housing and Population Census Project 129 130 130 121 121 120 120 120 122 122 122 138 138 GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 Project Details AfP Pillar Vote Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) MTEF FY2016 Indicative (Domestic) FY2016 Indicative (Foreign) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) National National National National GoSL GoSL GoSL IDA/ADB/ DfID/GoSL 175,495,450,000 72,676,050,840 233,714,000,000 126,733,000,000 267,060,000,000 161,213,000,000 38,513,000,000 6,254,000,000 11,189,000,000 4,902,000,000 - 617,000,000 26,378,000,000 4,054,000,000 7,965,000,000 6,113,000,000 617,000,000 29,279,000,000 4,500,000,000 - 1,285,000,000 - 2,000,000,000 - 2,285,000,000 2,964,000,000 - 9,839,000,000 7,551,000,000 763,000,000 2,822,000,000 3,661,000,000 G 8,145,000,000 500,000,000 4,054,000,000 247,000,000 4,500,000,000 305,000,000 National ADB 3,044,000,000 500,000,000 12,212,000,000 1,035,000,000
 7,212,000,000 1,235,000,000 8,005,000,000 1,525,000,000 National DfID/GoSL G 12,212,000,000 1,035,000,000 7,212,000,000 1,235,000,000 8,005,000,000 1,525,000,000 National DfID 7,009,000,000 - G 7,009,000,000 - 7,009,000,000 7,009,000,000 - 7,780,000,000 7,780,000,000 - National National ICF/GoSL GoSL 8,103,000,000 317,000,000 G 8,103,000,000 317,000,000 8,103,000,000 8,103,000,000 - - - - 617,000,000 617,000,000 - 8,994,000,000 8,994,000,000 - 763,000,000 763,000,000 National National IDA/GoSL EC/GoSL
 38,539,000,000 5,854,000,000 20,501,000,000 1,854,000,000 G 8,911,000,000 655,000,000 G 11,590,000,000 1,199,000,000 51,370,000,000 40,911,000,000 12,590,000,000 28,321,000,000 29,824,000,000 6,854,000,000 2,655,000,000 4,199,000,000 57,021,000,000 45,411,000,000 13,975,000,000 31,436,000,000 36,834,000,000 8,465,000,000 3,279,000,000 5,186,000,000 18,038,000,000 4,000,000,000 10,459,000,000 22,970,000,000 11,610,000,000 28,369,000,000 Support Sierra Leone Demographic and Health Survey Project 138 National National Multi Donor GoSL Multi Donor/ GoSL G 10,947,000,000 3,000,000,000 5,947,000,000 20,624,000,000 6,602,000,000 25,471,000,000 G 7,091,000,000 1,000,000,000 4,512,000,000 2,346,000,000 5,008,000,000 2,898,000,000 Capacity Building for State and Non-State Institutions Ministry of Local Government and Rural Development Support to Gobifo Project Machine Readable Passports Project Support to an Intergrated National Civil Registration System Project 107 107 205 203 61,529,450,000 21,921,658,000 130,739,000,000 34,932,000,000 160,645,000,000 54,431,000,000 National National IDA/GoSL GoSL 450,000,000 2,000,000,000 4,979,000,000 13,559,000,000 - 4,450,000,000 - 10,536,000,000 - 20,422,000,000 National UNDP/GoSL - 2,000,000,000 - 5,557,000,000 - 6,863,000,000 GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 In Leones (Le) Category and Project Name Law Reform Commission Review and Amendments of Existing Laws - Law Reform
 Commission Ministry of Lands State Lands Management Project Lands Registration Project Sierra Leone Police Security Scanners for Sierra Leone Police Procument of Public Order Equipment Prisons Department Security Hardwares for Prisons Department Office of the Secretary to President Open Government Initiative 2 1 Office of the Solicitor-General Support to Access to Security and Justice Programme OARG Modernisation Project Project Details AfP Pillar Vote 110 110 306 306 306 206 206 206 207 207 110 110 124 124 124
 Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) MTEF FY2016 Indicative (Domestic) FY2016 Indicative (Foreign) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) - 300,000,000 - 370,000,000 - 458,000,000 National GoSL 300,000,000 370,000,000 458,000,000 National National National National GoSL ICF GoSL GoSL 2,000,000,000 800,000,000 500,000,000 G 2,000,000,000 300,000,000 2,500,000,000 1,173,000,000 2,500,000,000 2,161,000,000 988,000,000 3,000,000,000 1,449,000,000 3,000,000,000 2,669,000,000 1,220,000,000 - 8,921,658,000 3,185,829,000 5,735,829,000 - 5,560,000,000 5,560,000,000 11,120,000,000 - - - 8,807,000,000 8,807,000,000 17,614,000,000 National GoSL 5,800,000,000 - 5,800,000,000 National GoSL 1,050,000,000 - 1,050,000,000 - 7,163,000,000 - 1,297,000,000 7,163,000,000 1,297,000,000 - 8,846,000,000 - 1,601,000,000 8,846,000,000 1,601,000,000 12,913,000,000 500,000,000 7,913,000,000 1,235,000,000 8,784,000,000 1,525,000,000 National National DFID/GoSL ICF/GoSL G 7,974,000,000 200,000,000 G 4,939,000,000 300,000,000 2,974,000,000 4,939,000,000 494,000,000 741,000,000 3,301,000,000 5,483,000,000 610,000,000 915,000,000 Ministry of Political and Public Affairs 105 Strenghtening Capacity for Diaspora Engagement 105 National IDA/GoSL Ministry of Finance and Economic Development Support to NGO Coordination Unit Anti Corruption Commission Support to Anti-Corruption Commission Institutional Capacity Building for combating
 Corruption in Sierra Leone Ministry of Local Government and Rural Development Decentralized Service Delivery Project Ministry of Energy Technical assistance and capacity building support project for energy planning and millennium challenge corporation for compact development process National Revenue Authority Technical Assistance and Capacity building for Extractive Industries Revenue Enhancement and Governance Project 129 129 110 110 110 107 701 406 406 406 National UNDP/GoSL National National DFID IDA -
 100,000,000 - 100,000,000 1,250,000,000 1,250,000,000 247,000,000 247,000,000 1,387,000,000 1,387,000,000 305,000,000 305,000,000 - - - - 803,000,000 803,000,000 - 991,000,000 991,000,000 G G G G National IDA 35,000,000,000 - G 35,000,000,000 - 39,692,000,000 39,692,000,000 - - 55,158,000,000 55,158,000,000 - - 3,156,450,000 - 39,692,000,000 - 55,158,000,000 - National IDA G 3,156,450,000 - 39,692,000,000 - 55,158,000,000 - 8,460,000,000 - 39,692,000,000 - 37,158,000,000 - 406 National IDA G 8,460,000,000 - 39,692,000,000 - 37,158,000,000 - GOVERNMENT OF SIERRA LEONE ANNEX 3–SIERRA LEONE PUBLIC INVESTMENT PROGRAMME FY 2015-2017 In Leones (Le) Category and Project Name Project Details AfP Pillar Vote Location Funding Agency Funding Type FY2015 Budget (Foreign) FY2015 Budget (Domestic) FY2016 Indicative (Foreign) FY2016 Indicative (Domestic) FY2017 Indicative (Foreign) FY2017 Indicative (Domestic) MTEF 2 2 Ministry of Works, Housing and Infrastructure Rehabilitation and Construction of Government 408 408 408 408 408 Buildings: o/w Rehabilitation of the Office of the President (State House, Perimeter fence and Four Sentry Posts): 408 408 Rehabilitation of the Office of the Vice President 408 Construction of New Military Barracks Rehabilitation of Military Facilities 408 Rehabilitation and Reconstruction of Police Facilities Construction of Police Academy Rehabilitation and Reconstruction of Prison Facilities Construction of Audit Service Administrative Buil ding
 Construction of Anti-Corruption Commission Offices Construction of NEC Warehouse and Rub Hall at Wellington Construction of NEC Regional Office and Warehouse in Bo Construction of Sierra Leone Insurance Commission Building Construction of National Public Procurement Authority Office Building Construction of NAO office Construction of Foreign Affairs Buildings Contruction of Public Service Academy Mano River Union Secretariat Capacity Building Construction of Freetown City Administrative Buil ding 408 408 408
 410 408 408 408 408 408 408 408 Project Preparation Fund local Government of which: Grants to Local Government Constituency Development Fund to Construct Rural Health and Education Facilities 408 107 107 301 30,914,000,000 20,802,950,840 15,181,000,000 44,613,000,000 9,653,000,000 46,911,000,000 30,914,000,000 20,802,950,840 15,181,000,000 44,613,000,000 9,653,000,000 46,911,000,000 Western Urban Western Area National National National National GoSL GoSL GoSL GoSL GoSL GoSL - 1,000,000,000 500,000,000 - 6,150,000,000 1,350,000,000 - 2,593,000,000 - 3,203,000,000 - 18,046,000,000 - 14,099,000,000 - 430,000,000 - 800,000,000 - - 2,470,000,000 3,623,000,000 - - 3,050,000,000 4,474,000,000 National GoSL 440,000,000 1,729,000,000 2,135,000,000 Western Urban GoSL 3,938,000,000 6,792,000,000 8,389,000,000 National GoSL 2,000,000,000 3,581,000,000 4,423,000,000 Western Area GoSL 692,933,440 Bo GoSL 402,017,400 Nationwide GoSL 500,000,000 National Western Area Western Urban Western Urban National Western Urban GoSL EU Grant 500,000,000 - 3,124,000,000 3,858,000,000 China/GoSL GoSL AfDB Korean Exim Bank G 6,914,000,000 100,000,000 2,000,000,000 G 6,914,000,000 617,000,000 2,038,000,000 5,675,000,000 763,000,000 2,517,000,000 L 24,000,000,000 - 8,267,000,000 - 3,978,000,000 - - 5,000,000,000 - - - - National IDA/GoSL G 6,000,000,000 12,843,442,000 6,000,000,000 5,000,000,000 10,046,000,000 10,046,000,000 9,399,000,000 3,399,000,000 10,462,000,000 10,462,000,000 13,198,000,000
 4,198,000,000 National GoSL 7,843,442,000 - 6,000,000,000 9,000,000,000 GRAND TOTAL 1,237,060,783,771 430,000,000,000 1,378,400,000,000 620,414,000,000 1,400,457,000,000 776,239,000,000 In Millions of Leones Head Ministry/Department/Agency Non-Salary, Non Interest Recurrent Expenditures 2015 Total Budget Poverty Related Expenditures Domestic Capital Non-Interest Non-Salary Domestic Capital Total ANNEX 4–Poverty Related Expenditure–FY 2015 Budget 2 3 105 Ministry of Political and Public Affairs 106 Office of
 the Chief of Staff 107 Ministry of Local Government & Rural Development 108 Sierra Leone Small Arms Commission 110 Office of the President Recurrent & Devt: Anti-Corruption Commission (1100701) Devt: HIV/AIDS Response Project (1101001) All Other Parliament 112 Office of the Vice President 116 117 Cabinet Secretariat 118 Supreme Court 119 Court of Appeal 120 High Court 121 Audit Service Sierra Leone 122 Human Resource Management Office 123 124 126 128 Ministry of Foreign Affairs & International Co-operation 129 Ministry of Finance and Economic Development Public Service Commission Law Officers’ Department Independent Police Complaint Board Devt: MTEF & PETS (1290002) All Other 130 National Revenue Authority 131 Revenue Appellate Board 132 Accountant General’s Department 133 Ministry of Information and Communication 134 Electoral Commission of Sierra Leone 137 National Commission for Democracy 138 Statistics - Sierra Leone 139 National Commission for Privatisation 140 Mass Media Services 141 Government Printing Department 142 National Public Procurement Authority 143 Justice and Legal Service Commission 144 National Commission for Human Rights 145 Right to Access Information Commission for Human Rights 201 Ministry of Defence 203 National Civil Registration Authority 205 Ministry of Internal Affairs 206 207 208 National Fire Authority 209 Central Intelligence & Security Unit 210 Office of National Security 211 Immigration Department 212 National Drugs Secretariat
 Police Prisons Department 1,040 5,289 6,119 610 16,633 4,245 - 12,388 5,695 6,961 1,723 944 740 1,480 4,743 1,285 733 4,629 556 22,084 26,577 - 26,577 54,692 305 4,486 3,040 14,772 1,079 8,796 1,829 176 2,170 2,404 247 1,701 1,544 69,113 3,290 915 67,844 29,027 7,916 2,689 5,821 2,854 886 100 - 4,000 - 3,350 2,000 - 1,350 - - - - - 617 3,938 1,854 - 500 - - 4,402 1,285 3,117 1,235 - - 4,000 1,095 - 4,000 - - - - - - - 6,500 - - 9,602 6,240 - - - - - - - - - - 4,245 - - - - - - - - - - - 4,629 556 - - - - - - -
 - 14,772 1,079 8,796 - - - - - 1,701 1,544 - - - 67,844 29,027 7,916 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,000 6,245 - - - - - - - - - - - 500 5,129 556 - - 1,285 1,285 - - - - - 14,772 1,079 4,000 12,796 - - - - - 1,701 1,544 - - - 9,602 77,446 6,240 35,267 7,916 - - - - - - - - - - - - - - - - - - - - - - - - - - In Millions of Leones ANNEX 4–Poverty Related Expenditure–FY 2015 Budget 2015 Total Budget Poverty Related Expenditures Ministry/Department/Agency Head Non-Salary, Non Interest Recurrent Expenditures Domestic Capital Non-Interest Non-Salary Domestic Capital Total 2 4 Pharmacy Board Services 403 Ministry of Mines and Mineral Resources Recurrent: Mining Cadastre (4030203) All Other Devt: Artisanal Fisheries Development Project (4020002) All Other 301 Ministry of Education, Science and Technology 302 Ministry of Sports 303 Ministry of Tourism and Culture (Culture Division) 304 Ministry of Health and Sanitation 305 Ministry of Social Welfare, Gender & Children’s Affairs 306 Ministry of Lands, Country Planning and the Environment 307 National Pharmaceutical Procurement Unit 308 National Commission for Social Action 309 Dental and Medical Board 310 Ministry of Youth Affairs 345 401 Ministry of Agriculture, Forestry and Food Security 402 Ministry of Fisheries and Marine Resources 202,614 5,392 2,847 52,007 8,226 2,756 35,160 760 293 6,665 2,991 45,876 2,086 - 2,086 6,058 - 6,058 13,648 2,708 5,063 5,263 3,865 1,398 8,626 Devt: Road
 Development Only (4080202-03910000 & 03920000) - 8,626 All Other 16,861 3,739 100,250 18 8,859 1,372 3,290 4,746 28 791 - 45,379 409 Ministry of Trade and Industry 410 National Protected Area Authority Transfer to Road Maintenance Fund 411 412 National Telecommunications Commission 414 Ministry of Water Resources 415 Sierra Leone Maritime Administration 416 Civil Aviation Authority 418 Sierra Leone Agricultural Research Institute 420 Sierra Leone Environment Protection Agency 501 Miscellaneous Services 509 Domestic
 Arrears 601 Contingency Fund 404 Ministry of Transport and Aviation 405 Ministry of Tourism and Culture (Tourism Division) 406 Ministry of Energy 407 Ministry of Employment , Labour and Social Security Recurrent: Social Safety Net (4070000-2421) All Other 408 Ministry of Works, Housing and Infrastructure 9,203 - 3,200 54,837 1,000 800 - 3,500 - 3,373 - 9,797 1,951 - 1,951 1,059 - 1,059 950 - 120,014 - - - 141,427 131,827 9,600 1,300 - - - 13,313 - - - - - - - 202,614 5,392 - 52,007 8,226 - - 760 - 6,665 2,991 45,876 2,086 - - - - - - - 5,063 - 3,865 - - - - 16,861 3,739 100,250 - 1,372 - 4,746 28 - - - - - - - - - 9,203 211,816 5,392 - 54,837 106,844 1,000 9,226 - - 3,500 4,260 - 3,373 10,038 2,991 9,797 55,673 2,086 - - - - - - - 120,014 125,077 - 3,865 - - 131,827 131,827 - 1,300 18,161 3,739 100,250 - - - - - - - - - - - - - - - - - - - - - - - - 1,372 - 4,746 28 - - 701 Transfers to Local Councils 88,586 12,843 88,586 12,843 101,429 GRAND TOTAL 1,078,392 430,000 693,234 371,321 1,064,555 In Millions of Leones Head Ministry/Department/Agency Non-Salary, Non Interest Recurrent Expenditures Domestic Capital Non-Interest Non-Salary Domestic Capital Total 2014 Total Budget Poverty Related Expenditures ANNEX 4–Poverty Related Expenditure–FY 2015 Budget Summary: Total Discretionary Primary Expenditure 1,508,392.46 Non-Salary, Non-Interest Recurrent 1,078,392.46 Domestic Development 430,000.00 2 5 Total Poverty Related Expenditure Non-Salary, Non-Interest Recurrent
 Domestic Development 1,064,554.68 693,233.63 371,321.05 Poverty Related Expenditure as a % of Total Discretionary Expenditure Poverty Recurrent Expenditure as a % of Total Recurrent Expenditure 7 0 .5 8 % 6 4 .2 8 % Poverty Development Expenditure as a % of Total Development Expenditure 8 6 .3 5 % ANNEX 5 - MEDIUM TERM WAGE BILL PROJECTION–FY2012–17 In Millions of Leones Category Civil Service Prisons Fire Force Health Non-Technical Workers Health Sector Technical Workers Consultants/LTAs Others (General and
 Special) Charged Emoluments Judiciary Ministers and Deputies Members of Parliament Commissioners Others Teachers Police Military Foreign Missions Subvented Institutions Local Councils Core Staff Chiefdom Administration 2 6 Pensions, Gratuties and Other Retirement Benefits Government’s Contribution to Social Security Unallocated Personnel Emoluments FY 2012 Actual 159,464 5,871 1,262 12,282 73,370 16,851 49,828 40,086 7,007 11,809 11,371 1,429 8,470 309,503 58,616 66,585 47,031 111,345 6,352 6,352 - 59,832 75,534 1,566 % of Wage Bill 17.0% 4.3% 33.1% 6.3% 7.1% 5.0% 11.9% 0.7% 6.4% 8.1% 0.2% FY 2013 Actual 198,737 7,318 1,373 12,296 81,046 26,360 70,344 56,084 7,621 15,942 17,205 1,104 14,212 321,346 69,631 69,977 50,581 156,921 5,723 5,723 - 51,366 79,066 589 % of Wage Bill 18.7% 5.3% 30.3% 6.6% 6.6% 4.8% 14.8% 0.5% 4.8% 7.5% 0.1% FY 2014 Estimate 272,729 17,319 3,863 20,551 104,547 36,916 89,534 63,124 9,147 17,659 34,215 1,004 1,100 384,059 131,754 92,536 52,470 206,616 17,338 4,809 12,529 46,169 107,915 - % of Wage Bill 19.8% 4.6% 27.9% 9.6% 6.7% 3.8% 15.0% 1.3% FY 2015 Budget % of Wage Bill FY 2016 Indicative % of Wage Bill % of FY 2017 Wage Bill Indictive 227,794
584,157 168,441 110,896 58,950 13.7% 227,794 26,187 12,374 13,813 3.2% 53,325 8.0% 145,625 0.0% - - 18.9% 3.8% 32.9% 9.6% 6.2% 3.3% 12.4% 1.4% 3.2% 8.3% 0.0% 3.4% 7.9% 0.0% - Grand Total 935,914 1,060,021 1,374,709 1,580,618 1,776,451 1,934,490 Memorandum Items: Total Domestic Revenue Nominal Non-Iron Ore GDP
 Total Expenditure and Net Lending Total Recurrent Expenditure Total Debt Service Payments (Domestic and Foreign) 1,873,506 14,932,000 3,360,322 2,097,378 2,280,015 17,990,982 3,163,997 2,185,127 2,223,047 20,225,100 4,215,476 2,561,379 2,389,978 23,636,323 4,457,351 2,841,864 3,086,640 24,227,231 5,091,257 3,422,002 3,352,487 25,559,729 5,391,656 3,700,532 incl.
Amortization 368,192 386,977 336,205 346,587 558,195 564,195 Wage Bill as a Percentage of Domestic Revenue (%) Wage Bill as a Percentage of Nominal GDP (%) Wage Bill as a Percentage of Total Expenditure and 50.0% 6.3% Net Lending (%) 27.9% 44.6% Wage Bill as a Percentage of Recurrent Expenditure (%) Debt Service Payments to Domestic Revenue (%) 19.7% Wage Bill and Debt Service Payments to Domestic Revenue (%) 69.6% 8.7% Wage Bill and Debt Service Payments to Nominal GDP (%) ANNEX 6a - ANALYSIS OF SECTORAL ALLOCATION TO PRIORITY PROGRAMMES FY 2014–2016 Budget AGRICULTURE Central Ministry Recurrent Capital Foreign Domestic Transfers to Local Councils ROADS Recurrent Capital Foreign Domestic HEALTH Central Ministry Recurrent (Incl.
NPPU) Capital Foreign Domestic Transfers to Local Councils 2 7 EDUCATION /1 Central Ministry Recurrent Capital Foreign Domestic Transfers to Local Councils ENERGY Recurrent Capital Foreign Domestic TRANSPORT AND AVAITION Recurrent Capital Foreign Domestic Total Allocated to Priority Sectors in the Agenda for Prosperity Residue Allocated to Other Sectors TOTAL BUDGET Non-salary, Non-Interest, Recurrent Expenditure Capital Expenditure Note: 1.
Allocation to Education as a % of Non-salary, Non-interest Recurrent Expenditure FY 2015 SECTORS - 1,350 1,698,130 1,001,944 % of Budget Le’ m 4.0% 24.7% 9.7% 15.3% 8.6% 0.6% FY 2016 Budget % of Indicative Le’ m FY 2017 Budget % of Indicative Le’ m ANNEX 6b - FY 2015 BUDGET ANALYSIS OF EXPENDITURE ALLOCATION BY PRSP PILLARS In Millions of Leones PILLARS Diversified Economic Growth Managing Natural Resources Accelerating Human Development International Competitiveness
 Labour and Employment Social Protection 2 8 Governance and Public Sector Reform Gender and Women’s Empowerment Pillar Number NSNI Recurrent Expenditures Domestic Capital Expenditures Foreign Financed Projects Total % of Budget - - 1,565 0.1% Ot hers 791 - - 791 0 .0 % GRAND TOTAL 1,033,013 430,000 1,237,061 2,700,074 10 0.
0% ANNEX 7 - MULTI-DONOR BUDGET SUPPORT–PROPOSED PROGRESS ASSESSMENT FRAMEWORK INDICATOR SET (2024-16) No.

Theme Focus Donors Dept.
2014 (Assessed in 2015, AfDB pays in 2015, all others pay in 2016) 2015 (Assessed in 2016, AfDB pays in 2016, all others pay in 2017 2016 (Assessed in 2017; AfDB pays in 2017, all others pay in 2018) Public financial management Maintenance All, as Publication of IMF macroeconomic stability Publication of IMF macroeconomic Publication of IMF macroeconomic of Appropriate precondition report (no older than 6 months) or IMF stability report (no older than 6 months) or stability report (no older than 6 months) Macroeconomic ic Framework to funding.
Assessment Letter or Word Bank assessment.

Assessment Letter or Word Bank assessment.

or Assessment Letter or Word assessment.

1.

Public financial management Core PFM legislation Budgeting and expenditure management Word Bank DFID DFID EU PFM Submission of PFM Bill to Parliament.

Submission of FMR, and Fiscal Strategy Submission of Fiscal Strategy Paper Paper and Economic and Fiscal Reports and Fiscal Reports in accordance with in accordance with the PFMA.

the PFMA.
the PFMA.

Budget The variance in expenditure Composition between actual and originally budgeted The variance in expenditure compisotion between actual and originally budgeted The variance in expenditure compisotion between actual and primary expenditure does not exceed 15%.

primary expenditure does not exceed 1 5 %.

originally budgeted primary expenditure does not exceed 10%.
DFID Budget Average time taken for quarterly budget Average time taken for quarterly budget Average time taken for quarterly releases to reach LCs from start of quarter releases to reach LCs from start of quarter budget releases to reach LCs from is <4 weeks.

is <3 weeks.

start of quarter is <2 weeks.


Management EU World Budget The stock of accumulated expenditure The stock of accumulated expenditure The stock of accumulated expenditure of expenditure Bank arrears at the end of the FY does not arrears at the end of the FY does not arrears at the end of the FY does not arrears exceed 6% of total actual expenditures for exceed 4% of total actual expenditures exceed 2% of total actual expenditures the same year.

for the same year.

for the same year.


Implementation of a Treasurer single account Public investment management Procurement DFID World Bank World Bank World Bank DFID Acc Complete a survey of government Establish a Treasury Single Account Have afully operational Treasury Single bank accounts.

exceed 6% of total actual expenditures for the same year.

Account which includes the accounts of at least 50% of subvented agencies.
PIMU Establishment and staffing of public Public investment guidelines issued and PIPU functional–staffed, producing and Investment Public Umit in MoFED training received by PIPU.

reporting on PIP.

NPPA Submission to Parliament of the revised Submission of regulation for the Public Public Procurement Act by 31 December Procurement Act.

2014.
Procurement DFID NPPA The value of procurement transactions solely funded by GoSL undertaken under national procedures above the competitives The value of procurement transactions The value of procurement transactions solely funded by GoSL undertaken under solely funded by GoSl undertaken under national procedures above the competitives national procedures above the competitive threshold that are conducted through open threshold that are conducted through open threshold that are conducted through competition reaches at least 35%.
competition reaches at least 50%.

open competition reaches at least 60%.

2 9 2.

3.

4.

5.

6.

7.

8.

ANNEX 7 - MULTI-DONOR BUDGET SUPPORT–PROPOSED PROGRESS ASSESSMENT FRAMEWORK INDICATOR SET (2024-16) No.

Theme Focus Donors Dept.

2014 (Assessed in 2015, AfDB pays in 2015, all others pay in 2016) 2015 (Assessed in 2016, AfDB pays in 2016, all others pay in 2017 2016 (Assessed in 2017; AfDB pays in 2017, all others pay in 2018) 9.
Accountability and oversight External Oversight DFID AfDB EU Auditor General or Internal 60% of the recommendations made in 55% of the recommendation made in the Auditor General’s report on the 2012 the Auditor General’s report on the 2013 accounts of Sierra Leone are implemented accounts of Sierra Leone are implemented accounts of Sierra Leone are implemented 65% of the recommendations made in the Auditor General’s report on the 2014 Audit adequated by Vote Controllers and the adequately by Vote Controllers and the adequately by Vote Controllers and the actions reviewed by ASSL during its actions reviewed by ASSL during its actions reviewed by ASSL during its subsequent audits.
subsequently audits.

subsequently audits.

3 0 10.

11.

12.

13.

14.

Oversight External EU Accountant General The value of non-salar, non-interest recurrent expenditure did not receive supporting documentary evidence is The value of non-salar, non-interest recurrent expenditure did not receive supporting documentary evidence is The value of non-salar, non-interest recurrent expenditure did not receive supporting documentary evidence is no more then 10% of the total.

no more then 8% of the total.


no more then 5% of the total.
Nature resource management and revenue collection Management of the extractives sector AfDB RTPD NMA EITI Sec Publication of all signed Mineral Lease Agreement (MLA) that have been reviewed which covers new sectors such as Iron and not subject to ongoing review and Development of core mineral policy Updated Core Mineral Policy adopted by Cabinet which covers new sectors such Ore and Petroleum outlining government’s such as iron ore and petroleum outlining newly signed MLA prior to May 2014. approach to artisanal and illicit mining and outlining the visions to foster links GoSL approach to artisanal and illicit mining, and outlining the visions to foster with non-extractive domestic sectors.
links with non-extractive domestic sectors.

RTPD Approved by Cabinet of the EITI Bill by 31 May 2015.
Submission of EITI Bill to Parliament by 31st May 2016 Establishment of Transformation and Development Fund by 31st May 2017 DFID EU RTPD NRA MoFED to publish (by 31 March) a statement of the revenue collected from the top extractive industries MoFED to publish (by 31 March) a statement of the revenue collected from the top extractive industries MoFED to publish (by 31 March) a statement of the revenue collected from the top extractive industries covering at least 90 percent of the total collection, by revenue type, in accordance collection, by revenue type, in accordance collection, by revenue type, in accordance covering at least 90 percent of the total covering at least 90 percent of the total with Sec.
159 of the Mines and Minerals with Sec.

159 of the Mines and Minerals with Sec.

159 of the Mines and Minerals Act 2009, and consistent with Government Act 2009, and consistent with Government Act 2009, and consistent with Government commitments under the Extractive commitments under the Extractive commitments under the Extractive Industries Transparency Initiative.

Industries Transparency Initiative.

Industries Transparency Initiative.


Revenue Collection DFID NRA MoFED Complete a verification exercise of outstanding tax obligations by tax In collaboration with the Public Debt Unit NRA to complete a verification exercise In collaboration with the Public Debt Unit NRA to complete a verification exercise of category and provide evidence of efforts of outstanding tax obligation by tax outstanding tax obligation by tax category to reduce the outstanding arrears.
category and provide evidence of efforts and provide evidence of efforts to reduce to reduce the outstanding arrears as well the outstanding arrears as well as cross- as cross-debt settlement with relevant debt settlement with relevant parastals.

parastals.

ANNEX 7 - MULTI-DONOR BUDGET SUPPORT–PROPOSED PROGRESS ASSESSMENT FRAMEWORK INDICATOR SET (2024-16) No.

Theme Focus Donors Dept.


2014 (Assessed in 2015, AfDB pays in 2015, all others pay in 2016) 2015 (Assessed in 2016, AfDB pays in 2016, all others pay in 2017 2016 (Assessed in 2017; AfDB pays in 2017, all others pay in 2018) 15.
World Bank NRA Increase the proportion of medium taxpayers filling returns on time to Increase the proportion of medium taxpayers filling returns on time to Increase the proportion of small tax payers filling returns on time to 10% medium 60% and large tax payers filing returns 70% and large tax payers filing returns tax payers filing returns on time to 80% on time to 90% of the total.

on time to 90% of the total.

and large tax payers filing returns on time to 95% of the total.

16.
16.

Sector reforms Sector: education DFID EU MEST 70% of a random sample of teachers on the payroll should have the correct 75% of a random sample of teachers on the payroll should have the correct 90% of a random sample of teachers on the payroll should have the correct 3 1 17.

18. supporting documentation on their supporting documentation on their supporting documentation on their respective files at Teachers Service respective files at Teachers Service respective files at Teachers Service Commission.
Commission.

Commission.

Teachers Service Commission appointed and takes over maintenance of teachers Teachers Service Commission fully implementing its mandate.

files.

Sector energy AfDB Min.

of Energy Establishment of two bodies (Electricity Generation and Transmission Company Transfer of assets to the Electricity Generation and Transmission (EGTC), Company and Electricity Distribution and Electricity Distribution and Supply and Supply Authority) as successor Authority (EDSA) by 31st May 2016.
Companies to NPA by 31st May 2015.

AND Establishment of a board of directors and appointment of each body by 31st May 2015.

19.
19.

Agenda for Establishment and use of a DFID EU CPME EPRU Baseline data collectd for the Agenda for Annual report on progress against the Progress reported against the Agenda the Agenda for Prosperity results Agenda for Prosperity results for Prosperity results framework at each Prosperity monitoring Results framework for the Agenda for Prosperity DACO in framework by December 2014. framework presented at one DEPAC quarterly DEPAC meeting in 2016.

MoFED meeting in 2015.