Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698081845664.pdf (Sierra Leone)
1 THE PARLIAMENT OF SIERRA LEONE COMMITTEE OF SUPPLY BUDGET SCRUTINY QUESTIONAIRE FOR THE FINANCIAL YEARS 2021, 2022 & 2023 .

You are required to fill in full details, all applicable parts of this questionnaire.

Add separate sheets where necessary and submit 17 clear (readable) copies on or before Tuesday 6th December, 2022.

Name of MDA……………………………………………………………….................
Designation of Vote Controller……………………………......Tel:………………….. Official Email………………………………………………………………………………….. Background information about your MDA i.e, Mission and Vision (Please provide as an attachment).

1.0 REVENUE GENERATION (For revenue generating/ MDAs) (a) List all revenue generating sources of your MDA for FY 2021 and FY 2022 ( Local and Foreign ) (b) What are the Revenue targets, and Revenue collected/generated/received for the FYs 2021, 2022 and 2023 (Please tabulate)?
(c) If any, give reasons for: (i) exceeding revenue target ( ii) not meeting revenue target (d) What other available sources of revenue would you recommend for your MDA for the FY 2023?

(e) State any challenge(s) encountered in revenue generation of your MDA.

(f) Please explain in detail how revenues generated were accounted for in your books for FYs 2021, and for the first three quarters of FY 2022.

E.g.
E.g.

Stating amount transferred to the consolidated revenue fund, amount retained ( if any) for operational use, etc.

2.

0 OPENING CASH AND BANK BALANCES 2.1 Please disclose in detail all accounts information, including opening and closing balances for FY 2021, and Closing balances as at September 30th 2022 for your MDA, including escrow accounts (if any).

2 2.2 Please provide copy of bank statements as at December 31st 2021 and as at September 30th 2022.
Also provide Cash Book and Bank Reconciliations for the First Three Quarters of 2022.

3.

0 BUDGET ANALYSIS AND REVENUE RECEIPTS 3.1 BUDGET ANALYSIS (Please complete the table below) Le Financial Years No Details 1 2 3 4 Budget Ceiling advised by MoF Original Budget Submitted to MoF Budget Approved Amount Allocated to your MDA by MoF 2021 2022 2023 N/A 3.1.1 What areas would be affected by the increase/decrease (where applicable) in your original budget submission for FY 2023?
Give details in order of priority.

3.1 REVENUE RECEIPT (Please complete the tables below) FY 2021 (Le) No Amount Received from GoSL Regular Budget 2 GoSL Supplementary Budget 3 Donations/Grants/Loan Received 4 Other Revenues (Please specify.)
5 Total FY 2022 (Le) Amount Received from GoSL Regular Budget GoSL Supplementary Budget Donations/Grants/ Loans Received Other Revenues( please specify) Total 2 3 4 5 Q1 Q2 Q3 Q4 Total Q1 Q2 Q3 Total 3.2.1 In relation to the tables above, please list and give details (where applicable) of programmes/projects for which donations/grants received were utilized for FYs 2021 and 2022.
3 4.0 EXPENDITURE 4.1 RECURRENT EXPENDITURE (Please provide the actual expenditure of your MDA as requested in the tables below) Q1 Q2 Q3 Q4 Total Q1 Q2 Q3 Total FY 2021 (Le) No Actual expenditure 1 Government (including From Allocations supplementary budgets) From Donations/Grants(if any) Sub Total 2 FY 2022 (Le) No Actual Expenditure 1 Government From Allocations (including supplementary budgets) From Donations/Grants Sub Total 2 4.1.
Give details breakdown of actual recurrent expenditures under the relevant Sub- Heads for FY 2021 and 2022, and present it as attachment to this document.

eg.

Repairs & maintenance, Fuel, Local Travels, Overseas Travels, etc.

4.2 Please list capital projects undertaken by your MDA with cost for each for the FY 2021 and 2022 including donor funded projects.

(Present as attachment to this document) 4.3.


Please categorize your expenditure in line with approved deliverables for FYs 2022, and 2023 as indicated below: FY 2022 No Name of Deliverable Budgeted Expenditure.

(Le) Actual Total Expenditure (Le) Administrative Cost (Name of deliverable 1) (Name of deliverable 2) (Name of deliverable 3) (Name of deliverable 4) (Name of deliverable 5) etc.
Please insert more rows where applicable, and also include deliverables with zero total expenditure FY 2023 No Name of Deliverable Budget Expenditure (Le) Total Expenditure (Le) Budgeted Administrative Cost (Name of deliverable 1) (Name of deliverable 2) 4 (Name of deliverable 3) (Name of deliverable 4) (Name of deliverable 5) etc.
Please insert more rows where applicable, and also include deliverables with zero total expenditure 4.4 Please align your approved deliverables for 2023 to the SDGs where applicable.
5.0 PROCUREMENT ADMINISTRATION Name and Address of Contractor 5.1 Please provide list of suppliers and contractors for your MDA in FY2021 and FY2022 by filling the following details: i ii Nature of Contract iii Contractual Period or Duration iv Total Contract Amount/ Value of Contract v vi Amount outstanding vii Status of Contract (Performance Level & Amount already paid to Supplier/Contractor Challenges viii Completion date ix Procurement Procedure used 6.0 MAN POWER PLAN 6.1 Please state the strength of personnel/staff in your MDA for the FYs 2021 & 2022 under the following categories – Permanent Staff, Contract staff, Consultants, Casual/labor workers, etc.
6.2 Please give the following details of staff movement in your MDA- Staff that departed, and recruited in 2021 & 2022, and proposed staff employment for 2023.

(That should include position and number of staff for each position/Level).

6.3 What is your MDA’s budgeted wages and salaries bill submitted to the Ministry of for the FY 2023 (Please give details for each grade level)?
6.4 Please give detailed list of facilities/benefits that staff members of your MDA are entitled to with associated cost for each facility/benefit for the FYs 2021 and 2022 (eg.

Vehicles, motor bikes, fuel, uniforms, security, communication, other allowances not on the payroll, water supply facility, electricity bills, uniforms, educational and Trainings Allowances, etc.
7.0 PUBLIC DEBT 7.1 In a tabular form, please provide details on the public debt obligation of your MDA (domestic and foreign) for FYs 2021 and 2022 as stated below: (a) State the nature, name of creditor and reasons for each debt, (b) Payment made to date, (c) Outstanding payments.

5 (d) Proposed Payment plan for Outstanding payments 8.0 LEGISLATIVE COMPLIANCE (where applicable) 8.1 COMPUTERIZED PAYROLL SYSTEM 8.1.1 Is your MDA’s Payroll part of the Centralized Government Computerized Payroll System?
8.1.2 If No in 8.1.1, what step(s) have you taken to ensure your MDA is included in the Centralized Government Computerized Payroll System?

8.2 TREASURY SINGLE ACCOUNT (TSA) 8.2.

1 Is your MDA paying moneys in to TSA in accordance with Section 47 of the Public Financial Management ( PFM) Act of 2016, and Fiscal Management and Control Act of 2017 ?
8.2.2 Please provide evidence of funds transferred (if any) into the TSA for FY 2021 and first three quarters of FY 2022 8.2.3 If no in (8.2.2) , why is your MDA not adhering to the provisions of the Section 47 of the PFM ACT of 2016 ?

8.2.4 What is the distribution mechanism or formula (if any) between your MDA and MOF regarding funds transferred to the TSA?

8.3 STATUTORY DEDUCTIONS: 8.3.1 Please provide details of With Holding Tax (WHT) for the FYs 2021 and 2022 as follows: i.

Amount withheld, ii.


Amount paid to NRA iii.

Amount outstanding iv.

Reason(s) for having any outstanding balances v. Evidence of Payment Total number of staff 8.3.2 For staff of your MDA that are directly paid by you (If any), please provide details of Pay- As-You-Earn (PAYE) and NASSIT contributions for the FYs 2021 and 2022 as requested below: i. ii.

Amount deducted iii.

Amount paid to NRA, and outstanding (if any) iv.


Amount paid to NASSIT and outstanding (if any) v. Evidence of Payment 8.4 Financial Reporting & Audit 8.4.1 For which year did you last prepare financial statements for your institution as provided for in section 86 (1) of the PFM Act 2016?

6 8.4.2 When last was your MDA audited by the Audit Service as provided for in the PFM Act, 2016?
(in the event of non-compliance, please indicate reasons) 9.0 OTHER REQUIRED INFORMATION 9.1 Please provide detail breakdown of expenditures under the Head “Sundries/others” for FY 2021 and 2022 (as attachment).
9.2 Provide a detailed schedule of all foreign travels undertaken by officers of your MDA for FY 2021 and 2022 stating in each case the: (a) Name of Officer concerned (b) Title/designation of the officer concerned (c) Purpose of traveling ( State whether Statutory or not) (d) Destination (e) Cost of Air tickets or fares.

(f) Duration of Travel (g) Amount of DSA on travel?

9.3 Please provide details of donations in kind made to your MDA for 2021, and 2022.
9.4 Please provide details of key challenges faced by your MDA, and recommendations you would proffer LIST OF DOCUMENTS TO ATTACH 1.

Summary of your MDAs Mission and Vision in line with Legislations 2.

Bank Statements of all accounts, Ref Question (2.2) 3.

Breakdown of actual recurrent expenditures under sub-heads, Ref Question (4.1.1) 4.

List of Capital Expenditure Projects, Ref Question (4.2) 5.

Evidence of payments in respect of WHT, PAYE and NASSIT, Ref Questions (8.3) (8.3.2) 6.
Any other relevant documents Vote Controller’s Full Name:………………………………………………………….. Signature:…………………………………………..

Date:……………………………..

Please note that the presence of the designated Vote Controller is a requirement for the budget hearings and any discussion on the attached questionnaire.

His/her absence may lead to the withholding of the MDA’s budget.

Also, Ministers, Deputy Ministers and Technical Heads of Ministries are required to attend.
7 For any Clarification on this Questionnaire, Please contact the following: MAHMOUD BARRIE PRINCIPAL CLERK OF FINANCE COMMITTEE e-mail: or m.barrie@parliament.gov.sl OR mahmoudbarrie@yahoo.com TeL: +232 76 756494 /077 777-765 IBRAHIM JIMISSA DIRECTOR DEPARTMENT OF PARLIAMENTARY BUDGET OFFICE (PBO) ibjimissa@yahoo.com Tel: +23278-221787.