Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698830502949.pdf (Sierra Leone)
12 No.

Finance Act 2018 No.

Finance Act BILL 2018 Vote Division Vote Description SECOND SCHEDULE FY2018(Jul-Dec) Total Sum Voted Note 1.

The amounts for Charged Emoluments, Gratuities and Other Retirement Benefits, and Contributions to Social Security are included in the provision for Salaries and Wages.

Note 2.
Note 2.

The Amount provided for Salaries and Wages is the six months provision for the Financia l Year 20 18 for all Ministries, Departments and Agencies, including Governments contribution to Social Security as Employer to Social Security Scheme.

Note 3.

Contingency Fund (Allocated) which is 2% of Estimated Total Recurrent Revenue.

MEMORANDUM OF OBJECTS AND REASONS The object of this Bill is stated in the preamble.

MADE this 6th day of July, 2018.


JACOB JUSU SAFFA Minister of Finance FREETOWN, SIERRA LEONE.

JULY, 2018. .

PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE.

GAZETTE EXTRAORDINARY NO.

62 OF 9TH JULY, 2018.

Supplement to the Sierra Leone Gazette Extraordinary Vol.

CXLIX, No.

62 dated 9th July, 2018 No.

2018 Sierra Leone A Bill Entitled Supplementary Appropriation Act, 2018 Short title.
Being an Act to make supplementary provisions for the services of Sierra Leone for the year 2018 [ ] Date of com- mencement.

WHEREAS by the Appropriation Act, 2017 a sum not exceeding six trillion, three hundred and thirty six billion, seven hundred and seven million, five hundred and twenty two thousand Leones was provided for the services of Sierra Leone for the year two thousand and eighteen; 2 No.

Finance Act 2018 No.
Finance Act 2018 3 WHEREAS it has become necessary to provide for the expenditure from the Consolidated Fund, a further sum of eighty four billion three hundred and eighty-eight million two hundred and ninety-nine thousand three hundred Leones in excess of the provision in the Appropriation Act, 2018; (c) cannot appropriately be charged to an existing appropriation or which can cause an excess on such estimates, a Vote Controller shall seek approval or authority from the Minister before an expenditure is incurred; AND WHEREAS subsection (3) of section 112 of the 1991 AND WHEREAS sub-regulation (2) of Regulation 24 of the Financial Constitution states that where in respect of any financial year, it is found that the amount of moneys appropriated by the Appropriation Act for any purpose is insufficient or that a need has arisen for expenditure for a purpose for which no amount of moneys has been appropriated by the Act, a supplementary estimate showing the sum of money required shall be laid before Parliament; AND WHEREAS paragraphs (a) to (e) of subsection (1) of section 42 of Public Financial Management Act 2016 provides that a supplementary estimate under sub paragraph (ii) paragraph (b) of sub section (3) of section 111 of the Constitution shall be submitted to Parliament subject to subsection (3) of section 112 of the Constitution and shall be appropriated by a Supplementary Appropriation Act under subsection (4) of section 112 of the Constitution; AND WHEREAS sub-regulation (1) of Regulation 24 of the Financial Management Regulations 2007 provides that: Where further disbursements are required in respect of a service which- (a) could not have been foreseen; Management Regulations 2007 provides that where expenditure for such service cannot be met by virement from a programme with savings, provision for supplementary can be sought; AND WHEREAS sub-regulation (1) of Regulation 25 of the Financial Management Regulations 2007, provides that where a supplementary provision is required as an addition to the
 original estimates, an application for supplementary funds shall be made by the vote controller concerned to the Financial Secretary in order to seek the approval of the Minister.
NOW, THEREFORE, be it enacted by the Members of Parliament in this present Parliament assembled, as follows:- 1.

This Act shall be deemed to have come into operation on the 1st day of July, 2018.

2.
2.

The sum of three trillion seven hundred and twenty-one billion five hundred and fifty-nine million, nine hundred and fifteen thousand five hundred Leones July to December, shall be and is hereby granted to the President, for and during the period to be applied for the several services set forth in the First and Second Commence- m en t Le3,721,559,915,- 500 revised estimate July to December 20 18 (b) cannot be postponed without detriment to Schedules.

the public service; or 4 No.

Finance Act 2018 No.


Finance Act 2018 5 Le3,721,559,915,- 500 charged on revenue 3.

(1) The sum of three trillion seven hundred and twenty one billion five hundred and fifty nine million, nine hundred and 5.
The amount from time to time paid for and in respect of expenditure authorized in section 2 shall not exceed in gross the sum Excess of- expenditure fifteen thousand five hundred Leones shall be and is hereby declared to be charged upon and made payable from and out of the Consolidated Fund for the period July to December 2018 and the payment shall be taken to begin immediately after the commencement of this Act.
(2) Payment of the sums authorized by the Minister responsible for Finance to be issued from the Consolidated Fund shall be taken to have begun on the date of the warrant authorizing such payment.

Accounta nt- General's authority for pa yment 4.
The Accountant General is hereby authorized and required from time to time upon warrant or order of the Minister responsible for Finance to pay out of the Consolidated Fund- (a) the sum of three trillion five hundred and twenty seven billion nine hundred and sixty one million two hundred and nineteen thousand five hundred Leones for the services specified in the First Schedule; (b) the sum of one hundred and ninety seven billion five hundred and ninety eight million six hundred and ninety six thousand Leones for the services specified in the Second Schedule during the year ending 31st December, 2018. of three trillion seven hundred and twenty one billion five hundred and fifty nine million, nine hundred and fifteen thousand five hundred Leones from the first day of July, 2018 and any balances remaining unissued at the end of December, 2018 shall lapse and shall not be available from making any payment in the following year.
Vote Division Vote Description FIRST SCHEDULE FY20 18 Total Sum Voted Le See Note 1 1,774,1 32,300 6,354,7 22,300 Charged Emoluments Ministry of Political and Public Affairs Office of the Chief Minister Ministry of Local Government and Rural Development 5,557,3 41,100 Southern Province, Bo Eastern Province, Kenema Northern Province, Makeni North West Province, Port Loko Sierra Leone Small Arms Commission 2,463,4 37,600 2,195,5 67,700 2,644,1 95,200 1,989,7 00,000 822 ,744,300 Office of the Secretary to the President 11,246,318,100 National Assets and Government Property Commission 526 ,213,000 Anti-Corruption Commission Office of the Ombudsman Independent Media Commission 4,529,1 35,400 844 ,451,900 322 ,011,500 Political Parties Registration Commission 1,339,4 78,000 Law Reform Commission Sierra Leone Insurance Commission Local Government Service Commission 544 ,644,600 504 ,555,000 128 ,573,600 No.
Finance Act 2018 No.
Finance Act 2018 7 FIRST SCHEDULE FIRST SCHEDULE Vote Division Vote Description Vote Division Vote Description Public Sector Reform Unit Corporate Affairs Commission Public Private Partnership Unit Office of the Vice President Pa rlia ment Cabinet Secretariat The Judiciary Audit Service Sierra Leone Human Resource Management Office Public Service Commission Office of the Solicitor-General Administrator and Registrar-General Justice Sector Coordination Office Legal Aid Board Local Courts Independent Police Complaints Board Ministry of Foreign Affairs & International Co-opera tion High Commission, London UN Delegation High Commission, Abuja Embassy, Monrovia Embassy, Conakry Embassy, Washington Embassy, Moscow Embassy, Addis Ababa Embassy, Beijing High Commission, Banjul FY2018(Jul-Dec) Total Sum Voted Le 584 ,658,700 482 ,811,500 342 ,158,200 7,037,9 69,700 14,296,963,600 1,823,0 35,900 11,486,871,100 3,647,3 05,100 2,065,4 79,600 1,177,0 83,200 4,326,4 69,500 570 ,629,100 673 ,047,100 5,676,7 22,200 766 ,769,400 814 ,978,700 14,631,116,400 1,124,5 40,000 907 ,830,000 869 ,755,000 752 ,555,000 721 ,635,000 828 ,615,000 630 ,475,000 751 ,575,000 721 ,635,000 610 ,885,000 Embassy, Brussels Embassy, Saudi Arabia Embassy, Berlin Embassy, Iran High Commission, Accra Embassy, Libya Embassy, Dakar Embassy, Dubai High Commission India Sierra Leone Mission, Geneva Embassy, Kuwait Embassy, Seoul Ministry of Finance National Revenue Authority Revenue Appellate Board Accountant-General's Department FY20 18 Total Sum Voted Le 644 ,620,000 673 ,045,000 402 ,499,000 642 ,670,000 980 ,845,000 580 ,600,000 704 ,575,000 697 ,370,000 550 ,000,000 578 ,365,000 755 ,070,000 326 ,095,000 53,204,990,000 45,230,925,000 625 ,650,000 36,562,522,900 Ministry of Information and Communication 2,442,3
 46,000 Attitudinal and Behavioural Change Programme 1,089,7 69,700 Government Spokesman National Electoral Commission National Commission For Democracy Statistics - Sierra Leone National Commission for Privatisation Mass Media Services Government Printing Department National Public Procurement Authority Justice and Legal Service Commission 495 ,446,800 38,846,494,800 948 ,250,000 6,869,7 05,900 1,355,5 50,000 1,765,6 01,500 2,751,0 94,800 3,263,9 05,200 182 ,850,000 No.
Finance Act 2018 No.
Finance Act 2018 9 SECOND SCHEDULE SECOND SCHEDULE Vote Division Vote Description Vote Division Vote Description National Commission for Human Rights Rights to Access Information Commission Ministry of Defence National Civil Registration Authority Ministry of Internal Affairs Sierra Leone Police Sierra Leone Correctional Services National Fire Authority Central Intelligence & Security Unit Office of National Security Immigration Department National Drugs Law Enforcement Agency FY2018(Jul-Dec) Total Sum Voted 1,260,4 00,000 1,138,5 62,800 45,530,394,600 2,104,2 51,300 1,206,3 12,200 47,768,600,600 47,037,514,200 17,826,036,400 3,487,5 59,200 4,716,8 76,200 5,127,5 93,500 577 ,940,000 Ministry of Primary and Secondary Education 119 ,504,982,600 Ministry of Sports Ministry of Tourism and Cultural Affairs Ministry of Health and Sanitation Ministry of Social Welfare, Gender and 5,692,2 01,400 5,620,7 16,600 76,876,246,500 Health Service Commission Teaching Service Commission National Youth Service National HIV and AIDS Commission Teaching Hospitals Complex Administration Civil Service Training College Pensions, Gratuities and Other Retirement Benefits Contributions to Social Security Pharmacy Board Services FY2018(Jul-Dec) Total Sum Voted 1,223,2 18,400 853 ,746,900 2,655,0 00,000 2,940,0 00,000 456 ,000,000 700 ,000,000 See Note 1 See Note 2 4,995,4 27,600 Ministry of Agriculture, Forestry and Food Security 53,517,057,400 Ministry of Fisheries and Marine Resources Ministry of Mines and Mineral Resources National Minerals Agency Ministry of Transport and Aviation Ministry of Tourism and Cultural Affairs - 9,323,1 98,100 2,542,4 21,700 3,196,8 95,300 3,760,1 42,400 National Tourist Board 7,545,3 70,500 40 5 0 1 Ministry of Tourism and Cultural Affairs - 31 1 31 2 31 3 31 4 31 5 31 6 34 1 34 2 34 5 40 1 40 2 40 3 40 3 40 4 40 Children's Affairs 12,161,122,500 Monuments and Relics Commission 1,922,4 31,400 National Commission for Persons with Disability
 2,891,8 27,200 40 5 0 2 Ministry of Tourism and Cultural Affairs - National and National Children's Commission 2,344,3 56,600 Ministry of Lands, Country Planning & the Environment National Medical Supplies Agency National Commission for Social Action Dental and Medical Board Ministry of Youth Affairs National Youth Commission 6,085,2 65,700 8,685,8 87,300 1,561,4 46,100 399 ,552,700 Railway Museums Ministry of Energy Ministry of Labour and Social Security 800 ,000,000 156 ,431,007,300 7,476,5 08,900 Ministry of Works, Housing and Infrastructure 12,713,370,700 Ministry of Trade and Industry 4,005,6 58,700 Sierra Leone Investment and Export Promotion Agency 4,556,1 28,300 Sierra Leone Standards Bureau Department of Co-opera tives No.
Finance Act 2018 No.
Finance Act 2018 11 SECOND SCHEDULE SECOND SCHEDULE Vote Division Vote Description FY2018(Jul-Dec) Total Sum Voted Vote Division Vote Description FY2018(Jul-Dec) Total Sum Voted National Protected Area Authority Road Maintenance Fund 1,077,8 00,000 108 ,723,899,000 National Telecommunications Commission 53,250,662,500 70 1 70 1 70 1 0 1 0 1 0 1 Devolved Function - Education Services 80,918,940,300 Devolved Function - Youth and Sports Services 2,083,2 66,000 Devolved Function - Solid Waste Management Sierra Leone Electricity and Water Regulatory Services Commission Ministry of Water Resources Sierra Leone Maritime Administration Civil Aviation Authority 1,367,1 47,500 14,482,739,400 16,734,668,600 2,034,2 42,500 Nuclear Safety and Radiation Protection Authority 1,819,4 75,600 Sierra Leone Agricultural Research Institute 5,525,1 23,900 Local Content Agency 717 ,723,100 Sierra Leone Environment Protection Agency 17,621,138,200 Small and Medium Enterprises Development Agency (SMEDA) Sierra Leone Meteorological Agency Miscellaneous Services Domestic Suppliers' Arrears Parastatal Arrears Salaries and Wages Arrears Public Debt Charges 2,175,0 00,000 1,218,7 50,000 65,062,200 1,100,0 00,000 1,600,0 00,000 954 ,000,000 43,530,412,400 14,896,909,300 70 1 0 1 Devolved Function - Agriculture and Food Security Services 70 1 70 1 70 1 70 1 0 1 0 1 0 1 0 1 Various Various Devolved Function - Rural Water Services 3,113,6 48,500 Devolved Function - Social Welfare Gender and Children's Affairs Services 4,137,1 77,300 Devolved Function - Health Care Services 30,396,853,600 Devolved Function - Fisheries and Marine Resources 582 ,000,000 Salaries and Wages (Notes 1 and 2) 1,010,572,767,700 Development Activities - Water Supply Projects 43,550,554,900 Various Development Activities - National Civil Registration Project 45,000,000,000 Various Development Activities - Electrification of City and District Headquarter Towns 76,826,574,300 Contingency Fund (S36 PFM Act 2016) 32,570,896,600 and District Headquarter Towns Streets
 59,074,984,000 Special Warrants of the President (S38 PFM Act, 2016) 16,285,448,300 Various Various Development Activities - Public Health Sierra Leone 3,098,9 91,100 Development Activities - Others 172 ,198,415,400 603 ,478,942,500 Various Development Activities - Rehabilitation of City 61 2 0 0 Unallocated Head of Expenditures (S39 PFM Act, 2016) 70 1 70 1 0 0 0 1 Local Government Administration Grants Sensitisation on Fire Prevention Services 5,048,4 89,000 5,106,9 42,300 939 ,884,500 TOTAL Le 3,523,961,219,500 0