Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698080870032.pdf (Sierra Leone)
GOVERNMENT OF SIERRA LEONE GOVERNMENT BUDGET And STATEMENT OF ECONOMIC AND FINANCIAL POLICIES FOR THE FINANCIAL YEAR, 2019 Theme: “Fiscal Consolidation for Human Capital Development” DELIVERED BY JACOB JUSU SAFFA Minister of Finance In the Chamber of Parliament TOWER HILL, FREETOWN ON Friday, 2nd November, 2018 At 10:00 a.m. MR. SPEAKER, HONOURABLE MEMBERS I rise to move that the Bill entitled "The Appropriation Act 2019" being an Act to authorise expenditure from the Consolidated Revenue Fund for the services of Sierra Leone for 2019, be read the first time.
I.

Introduction Mr. Speaker, Honourable Members, the Sierra Leone People's Party (SLPP) Government led by His Excellency, Retired Brigadier Dr. Julius Maada Bio, inherited a challenging economic situation characterised by weak economic growth and high budget deficits underpinned by excessive expenditures amidst poor revenue performance.
Government expenditures including the payment of salaries of civil servants were financed through Ways and Means Advances from the Bank of Sierra Leone while payments for goods and services and infrastructure projects were financed largely by borrowing from commercial banks at high interest rates.

2.
2.

The implementation of structural reforms also weakened in recent years, resulting in the deterioration of our ranking under in the World Bank Country Policy and Institutional Assessment (CPIA) from a medium to weak performer with adverse implications for the amount of concessional resources allocated to Sierra Leone.

3.
3.

The situation was compounded by the inability of the previous Government to take corrective measures, which led to the derailment of the Extended Credit Facility (ECF) programme with the International Monetary Fund (IMF).

Consequently, most development partners withheld budget support to Sierra Leone since 2017 to date.

These developments culminated in a sharp increase in domestic debt and related high debt service payments as well as the build-up of huge arrears owed to suppliers and contractors.
The exposure of these suppliers and contractors to overdraft and loan facilities from the commercial banks as well as loans to Politically Exposed Persons (PEP), contributed to the rise of non-performing loans in the domestic banking system.

4.

The delivery of basic services, especially in health and education deteriorated significantly with adverse implications for human capital development.
The recently introduced World Bank Human Capital Index (HCI) ranked Sierra Leone 151 out of 157 countries while the 2018 UNDP Human Development Index ranked Sierra Leone 184 out of 189 countries.

Preliminary results from the 2018 Sierra Leone Integrated Household Survey revealed that the incidence of poverty has increased from 52.9 percent in 2011 to 57 percent in 2018.

5.
5.

Mr. Speaker, Honourable Members, upon assuming office, the Bio Administration has re-engaged the IMF indicating its desire to re-launch the economic programme to provide disciplined and efficient economic management of the State.

As a demonstration of this commitment, His Excellency the President, issued two Executive Orders aimed at restoring fiscal discipline with a view to averting an economic and social crisis.
Accordingly, Government pursued fiscal consolidation focusing on enhancing domestic revenue mobilisation and expenditure rationalisation.
Some of the revenue measures implemented so far include: the rationalisation and development of a policy on duty and tax waivers; implementation of the Treasury Single Account (TSA); liberalisation of retail fuel pricing; upfront payment of excise duty on petroleum products by Oil Marketing Companies; adoption of the ECOWAS Common External Tariff; review of the process of exporting timber and revising upwards the royalty on timber exports.

6.
6.

On expenditure rationalisation, Cash Management was strengthened to aid budget execution and avoid the build-up of new arrears.

Government implemented several measures to clean the wage bill as well as improve public procurement through the publication of price norms and limiting the use of the sole sourcing method of procurement; reviewed the policy on overseas travelling.
In addition, Government carried out a comprehensive stock take of arrears owed to suppliers and subjected the same to an audit to ascertain the authenticity of the claims.

Furthermore, Government has completed the biometric verification of workers on Government payroll.

7.

These measures created the fiscal space that enabled Government to pay salaries of civil servants and staff of sub-vented agencies as well as payment of monthly NASSIT contributions without resorting to domestic bank borrowing.
In addition, the Government funded key components of the Free Quality School Education (FQSE) including the payment of fee subsidies and supply of exercise books .

Government also provided resources to Ministries, Departments and Agencies 2 (MDAs) for the delivery of public services without external budgetary support.

Additionally, Government has commenced the financing of the completion of roads abandoned by the previous administration.

8.
8.

Mr. Speaker, Honourable Members, as part of effort to normalise our relations with develpment partners and restore donor confidence, Government commenced the negotiations of a new programme with the IMF.

I am pleased to report that discussions with the IMF have progressed satisfactorily.

The preconditions for the negotiation of the new programme agreed during the IMF staff visit in June were fully implemented by Government.
This paved the way for the negotiation of the new programme in September 2018.

The negotiation of the new programme was successful, culminating in agreeing to medium term macro-fiscal framework, structural benchmarks and quantitative performance criteria for monitoring the new programme.

The new programme will be submitted to the Executive Board of the IMF for approval this month.

We are very much on course in the implementation of the prior actions for the approval of the new programme.
This will trigger the disbursement of budget support by development partners.

9.

Mr. Speaker, Honourable Members, the 2019 Budget describes the policies and programmes to restore fiscal discipline, diversify the economy for sustained inclusive growth and job creation, promote human capital development while at the same time increase the role of the private sector and expand social protection services consistent with the Sustainable Development Goals (SDGs) and the new National Development Plan.

10.
10.

Before elaborating on these policies and programmes, please permit me, Mr. Speaker to provide an update on global and regional economic developments and outlook as they have intricate implications for the management of the Sierra Leone economy.

II.

Global and Regional Economic Developments and Outlook 11.

Mr. Speaker, Honourable Members, global economic growth remains strong and steady, although uneven.
While economic activity is moderating in some large advanced economies, emerging markets and developing economies are growing broadly at the same pace.

The global economy is projected to grow by 3.7 percent in 2018 and 2019, but slightly less than projected in April 2018 by the IMF.

12.

The downward revision reflects weak activity in some major advanced economies in early 2018 and the negative effects of the trade barriers implemented between April and September 2018.
These resulted in a decline in world trade and industrial production.

Other factors include a weaker outlook for some emerging 3 market and developing economies; tighter financial conditions, geopolitical tensions, and higher oil prices.

Oil prices rose above US$70 per barrel reflecting lower production in Venezuela, Canada and Libya.
Worthy of note is the decline in the price of iron ore by 12.4 percent between April and October 2018 due to weak demand from China and the imposition of tariffs on one of the biggest aluminium industries.

These developments are likely to have adverse implications for our growth, trade, revenue and foreign exchange earnings.

13.

Mr. Speaker, Honourable Members, global growth is projected to slow down in the medium term.
The downside risks to global growth include: policy uncertainty due to trade tensions between the US and its trading partners; the expected tightening of global financial conditions, the unwinding of the US fiscal stimulus in 2020; the projected slow growth of the Chinese economy; rising debt levels in developing countries and currency volatility.

14.

Mr. Speaker, Honourable Members, growth in Sub-Saharan Africa (SSA) is projected to reach 3.1 percent in 2018; up from 2.7 percent in 2017.
Growth is driven by fiscal consolidation in most countries, steady growth in the global economy, higher oil prices for oil exporters and better financing conditions during the first half of the year.

Based on current conditions, growth is projected to rise to 4.0 percent in the medium-term.

15.

The growth prospects of SSA face similar risks as the global economy including the trade tensions between the US and China and rising debt vulnerabilities.
Additionally, domestic policy slippages including possible relaxation of on-going fiscal consolidation efforts could also reduce the growth prospects of SSA countries.

III.

Domestic Macroeconomic Developments in 2018 16.

Mr. Speaker, Honourable Members, real GDP growth for 2018 is revised downwards to 3.7 percent compared to the earlier projection of 6.1 percent following the cessation of iron ore mining in November 2017.
The non-iron ore economy is, however, projected to grow by 5.7 percent, underpinned by increased activities in agriculture and fisheries, recovery in diamond and other mining activities as well as improvements in the services sector.

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17.

Though inflation has declined from its peak of over 20 percent in March 2017 to 15.3 percent by end March 2018, it has increased gradually to 19.2 percent in September 2018 due to the depreciation of the exchange rate, liberalisation of retail fuel prices and periodic shocks to the availability of food items in the market.

4 18.
4 18.

In response to higher inflationary pressures during the year, the Bank of Sierra Leone tightened monetary policy by gradually increasing the monetary policy rate to 16.5 percent in July 2018 from 14.5 percent in December 2017.

19.

Mr. Speaker, Honourable Members, the performance of the external sector improved during the first half of 2018.

Total value of exports for the period January to June 2018 is estimated at US$515.8 million.
The sharp increase in exports is accounted for primarily by the export of palm oil by SOCFIN Agribusiness Company; followed by timber and natural honey amounting to US$308.2 million.

Cocoa and Coffee exports more than doubled to US$10 million.

20.

However, relative to the corresponding period in 2017, mineral exports declined by 16.8 percent in the first half of 2018 due to the drop in iron ore exports by 83.5 percent, rutile by 10.4 percent and ilmenite by 32.3 percent.
Diamond exports, on the other hand, increased by 50.4 percent, bauxite by 29.5 percent and gold by 100.2 percent.

21.

Total import value for the period January to June 2018 declined by 9.9 percent to US$664.2 million compared to US$737.4 million during the same period in 2017.

There was a drop in all categories of imports, except fuel products.

Food imports including rice dropped by 5.3 percent.
The value of rice imports dropped by 15.4 percent to US$91.6 million from US$108.3 million due to the drop in the volume from 432.6 metric tons to 284.1 metric tons.

Imports of intermediate goods dropped by 11.4 percent; manufactured goods by 26.6 percent and machinery by 34.8 percent.

Fuel imports, however, increased by 60.6 percent to US$139.8 million compared to US$86.8 million due to both increase in price by 25.7 percent and volume by 27.7 percent.

22.
22.

The trade deficit decreased significantly to US$148.7 million during the first half of 2018 from US$484.6 million during the same period in 2017.

23.

Gross foreign reserves of the Bank of Sierra Leone amounted to the equivalent of 3 months of import cover, as at end of September 2018.

24.

The Leone was relatively stable during the first half of 2018.
However, the non-disbursement of budget support, loss of iron ore export proceeds, combined with the higher demand for foreign exchange by oil marketing companies and associated speculative behaviour put undue pressure on the exchange rate during Quarter 3, 2018.

In response, the Bank of Sierra Leone intervened through a weekly auction of foreign exchange to smooth the excess volatility in the exchange rate.

5 25.
5 25.

Mr. Speaker, Honourable Members, the stock of external debt increased from US$1.51 billion at end 2017 to US$ 1.53 billion in June 2018.

Multilateral debt is estimated at US$ 1.16 billion, accounting for 75.8 percent of external debt.

Bilateral debt amounted to US$ 178.79 million while commercial debt was US$192.05 million in June 2018.
The stock of domestic debt increased from Le4.52 trillion equivalent to US$594.0 million at end 2017 to Le5.14 trillion equivalent to US$627.0 million in June 2018 due to increased borrowing during the first quarter of the year.

IV Budgetary Performance in 2018 26.


Mr. Speaker, Honourable Members, budget execution during 2018 has been challenging given the huge stock of unpaid bills carried over from 2017, shortfalls in revenue collection and the expenditure overruns already incurred in Quarter 1 (January to March) 2018.

27.

I am pleased to report that the fiscal consolidation efforts pursued since April 2018 have resulted in improved revenue collection during the second and third Quarters of 2018.
Total revenue collected during the first half of the year amounted to Le 2.01 trillion.

Total collection for Quarter 3 is estimated at Le1.12 trillion, giving a total of Le3.13 trillion for the first three quarters of the year.

This is 30 percent higher than the amount collected during the same period in 2017.

For the year as a whole, domestic revenue is projected to increase to Le 4.45 trillion, equivalent to 14.3 percent of GDP compared to 12.6 percent of GDP in 2017.

28.
28.

The improved performance in revenues can be attributable to the implementation of key revenue enhancing measures contained in Executive Order No.1 including the rationalisation of duty and tax waivers; implementation of the Treasury Single Account (TSA); the collection of arrears of debt services owed by Stated Owned Enterprises; and streamlining the process for the payment of import and excise duties for petroleum products.
The enhanced enforcement of tax compliance, combined with the drive of the new leadership contributed to the improved revenue performance during the second and third quarters of the year.

29.

Total expenditure and net lending amounted to Le3.25 trillion for the period January to June 2018.

Total expenditures for Quarter 3 are estimated at Le1.53 trillion, giving a total of Le4.78 trillion for Quarters 1 to 3 of 2018.
Recurrent expenditures amounted to Le3.21 trillion and domestic capital, Le426.9 billion.

Foreign-financed capital expenditures amounted to Le1.06 trillion.

Total expenditure and net lending is projected at Le7.38 trillion (23.8 percent of GDP) in 2018.

6 30.

The overall fiscal deficit, excluding grants is estimated at Le1.18 trillion for the first half of 2018.

Including grants, the deficit is estimated at Le975.9 billion.
The budget deficit is projected to reduce to 6.1 percent of GDP in 2018 from 9.0 percent in 2017.

During the first half of 2018, borrowing from the commercial banking system to finance the deficit, which occured mostly in Quarter 1 amounted to Le 535 billion.

Government made a net repayment of Le 84.1 billion to the Bank of Sierra Leone, including a repayment of the Ways and Means Advances of Le24.1 billion.

A repayment of Le36 billion was also made to the non-banking sector.
V. Outlook of the Economy in the Medium-Term: 2019 to 2021 31.

Mr. Speaker, Honourable Members, the medium term prospects of the economy is bright.

Total real GDP is projected to grow by 5.4 percent in 2019 and 2020 and further by 5.1 percent in 2021.

Excluding iron ore, the economy is projected to expand by 5.1 percent in 2019 and further by 4.9 percent in 2020 and 2021.
The positive and steady economic growth will come from the following sources: (i) the expected resumption of iron ore mining at the Marampa Mines in 2019 and at the Tonkolili Mines in 2021 as well as expected increased investments in diamond, rutile and gold mining activities; (ii) reforms and stronger foreign direct investment in the agriculture, fisheries, and tourism sectors; (iii) the resumption of domestic funded road construction activities; (iv) scaling up and improving the efficiency of public investment in roads, energy and the water sectors; (v) increasing investment in human capital development; and (vi) deepening structural and business regulatory reforms to improve competitiveness and the ease of doing business.
32.

Inflation is projected to gradually decline to 14 percent in 2019 as the impact of the increase in fuel prices wanes and the exchange rate stabilises.

Inflation will return to single digit in 2021 due to higher agricultural production; stability in the exchange rate and the tight stance on monetary policy by the Bank of Sierra Leone.

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33.

The sustenance of fiscal consolidation efforts is expected to result in a reduction in the overall budget deficit, including grants, to an average of 3 percent of GDP during 2019 to 2021 from 9.0 percent in 2017 and 6.1 percent in 2018.

34.

The current account deficit will reduce from 14.0 percent of GDP in 2018 to 12.7 percent in 2019 and narrows further to 10.9 percent of GDP in 2020 as exports are expected to increase faster than imports in the medium term.

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35.

Efforts will continue to maintain the public debt at the sustainable threshold of not more than 70 percent of GDP in nominal terms and 55 percent of GDP in Present Value (PV) terms.

External debt will be kept at not more than 40 percent of GDP in Present Value terms.

7 36.

Gross foreign reserves will remain above the threshold of 3 months of import cover over the period as the policy of repatriating of export proceeds is enforced.

VI.

Risks to the Outlook of the Sierra Leone Economy 37.
Mr. Speaker, Honourable Members, while the prospects of the economy are promising, the following risks can constrain the achievement of the macroeconomic objectives highlighted in the forgoing paragraphs: (i) A continuous slump in the price of iron ore, our main export commodity, could delay the resumption of iron ore mining, with negative implications for growth, revenues, and foreign exchange earnings; (ii) A further rise in the international prices of petroleum products and its implications for domestic inflation, given the full pass-through into domestic pump prices; (iii) Delays in the disbursement of budget support and subsequent implications for financing priority programmes in the 2019 Budget could adversely affect the outlook of the economy.
VII.

Domestic Economic Policies to Mitigate the Risks and Achieve the Medium- term Objectives 38.

Mr. Speaker, Honourable Members, to mitigate these risks and increase the prospects of achieving the macroeconomic objectives set out in the preceding paragraphs, Government will pursue prudent fiscal and debt management policies, proactive monetary policy, stability-oriented financial sector policy and market-based exchange rate policy.
This will be combined with reforms to improve the business climate and enhance productivity of agriculture, fisheries and tourism sectors.

1.

Fiscal Policy 39.

Mr. Speaker, Honourable Members, the key priority of fiscal policy in 2019 is to pursue fiscal consolidation including enhanced domestic revenue mobilisation and improving the efficiency of expenditures.
This will create the fiscal space for the implementation of the flagship Free Quality School Education Programme and other social programmes to improve human capital development.

8 (a) Domestic Revenue Mobilisation Finance Bill 2019 40.

Mr. Speaker, Honourable Members, the Finance Bill 2019, which, I also presented to this Noble House for enactment contains a number of measures to improve domestic revenue collection.
These include: (i) Broadening the scope and coverage of the Treasury Single Account (TSA) agencies to include the Sierra Leone Road Safety Authority, Sierra Leone Standards Bureau, National Civil Aviation Authority and the Pharmacy Board of Sierra Leone.
(ii) Elimination of GST waivers as part of duty waivers granted to all beneficiaries except international organisations and diplomatic missions covered by international conventions; (iii) Elimination of GST waivers for the supply of materials for the construction of hotels; (iv) Elimination of duty and tax waivers/exemptions for contracts awarded by MDAs for the supply of goods, services and works; (v) Upward review of fees, licenses, rates, charges and levies imposed and collected by MDAs to reflect current economic trends; (vi) Compulsory preparation and registration of Lease/Rental Agreements with rental value above the Leone equivalent of US$1,000 per annum to strengthen compliance of rental income tax; (vii) Introducing the labeling of imported raw materials designated for Sierra Leone to avoid under-invoicing and smuggling; (viii) Strengthening the enforcement of existing tax legislations by amending various provisions in these acts and the imposition of stiff penalties for defaulters.
41.

Mr. Speaker, Honourable Members, in addition to the above policy measures; the National Revenue Authority will be implementing a number of administrative measures to boost revenue collection in 2019.

9 Automating Tax Collection Processes and Procedures 42.

Mr. Speaker, Honourable Members, the current tax administration processes and procedures are largely manual and the existing systems are not integrated.
This provides opportunities for close contact between the tax officials and the tax paying public.

It also does not allow an audit trail of business transactions for accurate assessment of tax liabilities.

Therefore, with support from development partners, the NRA will automate tax processes and procedures in 2019 through the adoption of an Integrated Tax Administration System (ITAS) for domestic taxes, the web-based ASYCUDA World for Customs and Electronic Cash Registers for GST.
The NRA will also implement an Automated Payment Gateway and Reconciliation system and integrate with all banking and Government Information Management systems to ensure complete reconciliation of revenue in terms of tax assessed, collections, transfers and tax arrears.

Strengthening Tax Compliance 43.
With support from development partners, the NRA will continue to strengthen tax administration to improve tax compliance by: (i) Developing a comprehensive, accurate, up-to-date and reliable taxpayer database by cleaning and broadening the coverage of the Tax Identification Numbers (TIN) and GST registers and harmonising the two databases to improve compliance with business registration and tax payment; (ii) The NRA will expand the tax base through systematic use of third party information to detect unregistered taxpayers.
(iii) Strengthening field audit of large taxpayers and conducting special audits on the mining and telecommunications sectors where technical knowledge is required for the proper assessment of tax liabilities.
The NRA will also continue to audit medium and large GST registered businesses that claim huge GST credits; (iv) Pursuing the establishment of a tax court in 2019 to prosecute tax defaulters; (v) Furthering the implementation of the Post Clearance Audit monitoring systems to improve compliance in customs declaration; (vi) Improving voluntary compliance through an aggressive nation-wide Taxpayer Education and Sensitisation Programme and; 10 (vii) Developing a Taxpayer Assistance Strategy especially for Small and Medium-sized Enterprises (SMEs) to improve compliance.
Collection of Tax from Self-employed Professionals 44.

Mr. Speaker, Honourable Members, there is ample evidence of weak tax compliance by self-employed professionals such as Lawyers, Doctors, Accountants and Engineers, who earn higher incomes than their counterparts employed in private and public organisations.

The situation is compounded by poor record keeping and fragmentation of transactions by these professionals.

Morally, this is not correct and is therefore unacceptable.
The NRA with assistance from development partners is building systems for the effective taxation of these professionals.

Meanwhile, the NRA will continue to engage their respective professional associations and use moral suasion to get them to understand the need for them to meet their tax liabilities and contribute to the development of the country.
While the engagement continues, the Commissioner-General, in the assessment of tax liabilities, is authorised to access all financial documents including bank accounts of the professionals and their businesses.

Review of Duty and Tax waivers 45.

Mr Speaker, Honourable Members, the UN estimates that Least Developed Countries need to raise their annual revenue collection to at least 20 percent of GDP in order to meet their basic primary expenditures.

46.
46.

Our records show that duty and GST waivers granted over the last couple of years surged from Le59.6 billion in 2004 to Le570.3 billion in 2017, with an increase of 53 percent between 2014 and 2017.

This significantly undermined domestic revenue mobilisation during the period.

These are as a result of bad Agreements with wide- ranging waivers and exemptions signed by the previous Government and in many cases ratified by the then Parliament.

47.
47.

To address this problem, the Ministry of Finance established a Technical Committee to review the existing processes and procedures for granting of duty and tax exemptions.

I am pleased to report to this Noble House that the preliminary findings of the Committee present a strong case for the review of these exemptions.

For instance, a company was granted duty waiver for importing building materials above the requirement of its project.
At the same time the company was given the priviledge to sell the excess building materials at market prices.

This creates unfair competition for similar businesses that pay taxes and duties.

In addition, it contributes to loss of Government revenue.

These findings provide enough evidence for Government to review these Agreements.

11 Implementation of the Extractive Industry Revenue Act (EIRA) 2018 48.
Mr. Speaker, Honourable Members, the enactment of the Extractive Industries Revenue Act (EIRA) by this Noble House was a major achievement in ensuring that any new mining or petroleum Agreement is subjected to a consistent and transparent taxation regime established in law.

This will lead to higher revenue in the long run by limiting the scope for case-by-case negotiations of Agreements thereby reducing the potential for corruption.
Following the enactment of the EIRA, Government will embark on a comprehensive review of Mining Leases whose fiscal terms are due for review, with a view to effecting a transition of those projects into the provisions of the EIRA.

The EIRA contains detailed provisions that stabilise fiscal terms for existing Mining Agreements until such time when they are due for review.

(b) Expenditure Management and Control Measures 49.
Mr. Speaker, Honourable Members, as part of its fiscal consolidation drive, Government will implement measures to control expenditure and improve its efficiency.

In particular, reforms will be implemented to curtail wasteful recurrent expenditures while re-orienting Government spending towards the development of human capital and infrastructure.
To this end, Government will pursue reforms of the wage bill, improve public procurement, strengthen budget execution and improve the efficiency of spending on capital projects.

Wage Bill Reform Measures 50.

Mr. Speaker, Honourable Members, over the years, the Public Service Wage Bill has increased dramatically to about 55 percent of domestic revenue, 45 percent of recurrent expenditure and 7.1 percent of GDP in 2017, rendering it fiscally unsustainable.
This "wage burden" is largely due to the increase in the number of Sub-vented Agencies, whose respective Acts empower them to set pay and benefits without reference to the Public Service Commission (PSC), Human Resource Management Office (HRMO) and the Ministry of Finance.

51.
51.

The Government wage bill is also beset with several inefficiencies including manual processing of significant payroll payments, inequitable pay relativities, multiple pensions, disparity in salary levels among Sub-vented Agencies, dual employment and ghost workers.

Government will implement a number of reforms to address these inefficencies in 2019 as follows.

Establishment of a Wages and Salaries Commission 52.
Mr. Speaker, a key concern has been the disparities in pay and remuneration amongst the various public sector payroll categories; in some cases, similar posts in the Civil Service attract different pay scales.

There is also wide disparity in pay among Sub-vented Agencies.

The situation is compounded by the fact that no single body is charged with the responsibility of developing, coordinating and pursuing reforms that are related to pay and other conditions of service of public sector employees.

12 53.
12 53.

Mr. Speaker, Honourable Members, against this backdrop, Government will establish a Wages and Salaries Commission in 2019 charged with the responsibility to determine wages and compensation for all public officers.

This in turn will support better planning, budgeting and execution of the Government wage bill.
Specifically, the Commission will seek to (i) harmonise the public sector pay system by addressing issues related to disparity in salaries and allowances amongst the various payroll categories; (ii) address issues related to disparity in terms and conditions amongst Sub-vented Agencies; (iii) ensure a fair and equitable wages and compensation system that is consistent and sustainable; (iv) ensure that public sector pay fairly reflects the actual work performed by public officers; (v) ensure that public sector pay is affordable and predictable; and (vi) in the medium term, to ensure that pay in the public sector reflects equity, merit and effort.
54.

Mr. Speaker, Honourable Members, tertiary educational institutions including the Universities are provided block grants out of which they pay salaries of staff.

These institutions have the responsibility to hire and dismiss workers as well as manage their payroll.

There have been instances of delays in the payment of salaries of workers causing frequent strike actions.
Effective January 2019, wages and salaries of workers of these tertiary institutions will be integrated into the centralised and computerised payroll system of Government.

These Institutions will continue to manage their non-salary operating budgets.

This policy action will control the arbitrary hiring of workers in the tertiary institutions while ensuring that lecturers and other workers of tertiary educational institutions are paid regularly and on time.

Harmonisation of Multiple Pension Laws 55.


Mr. Speaker, Honourable members, another area of concern is the existence of multiple pensions laws, creating opportunities for certain categories of pensioners to receive several pension payments funded from the same Consolidated Revenue Fund.
This situation exists because the NASSIT Act 2001 did not give consideration to the existing pension related laws such as the State Salaries, Pensions, Gratuities and Other Benefits Act, 2001 for Members of Parliament and Ministers, and the Judges Conditions of Service Act, 1983.

Therefore, it is possible for a worker to end up with two pensions when he/she retires.

56.
56.

To address the issue of multiple pensions, Government will review all pension laws with a view to harmonising them and ensuring that a pensioner is entitled to only one source of pension.

Biometric Verification of Public Sector Workers 57.
Mr. Speaker, Honourable Members, to address the other inefficiencies in the Government payroll including ghost workers and dual employment, the Ministry of Finance in collaboration with HRMO and the National Civil Registration Authority is 13 undertaking a biometric verification of public sector workers including Sub-vented Agencies, semi-autonomous agencies, local councils, parastatals and NASSIT.
Government is exploring the possibility of matching biometric data collected from this exercise with the payroll managed by HRMO and the Accountant-General's Department.

Government is also planning to undertake a biometric verification of workers in the Government assisted tertiary educational institutions.

Regular Cleaning the Payroll 58.


Mr. Speaker, Honourable Members, the Accountant-General's Department will continuously remove from the payroll all public sector workers who have reached the mandatory retirement age of 60 years, except those with special appointments by His Excellency the President or special needs as determined by the Head of Civil Service.

59.
59.

In addition, a personnel record would not be created for any new employee nor added to the payroll database without valid NASSIT and BBAN numbers.

This will assist in curtailing ghost workers and incidences of dual employment on the public sector payroll.

The Ministry of Finance will also explore possibilities of matching biometric data recently collected for civil servants with NASSIT biometric records.

Reforming Public Procurement 60.


Mr. Speaker, Honourable Members, the procurement of goods, services and works by MDAs account for a significant proportion of Government spending.

In some cases, the procurement methods used do not assure value for money as low quality goods, services and works, which are often over-priced are also not delivered on time.

61.
61.

Furthermore, to ensure transparency in the procurement process, Government will introduce an electronic procurement (e-procurement) process in 2019 which will facilitate the procurement of goods, services and works will be done through electronic means rather than the current manual procurement processes.

62.
62.

Mr. Speaker, Honourable Members, the current threshold amounts, which determine the choice of procurement method, contained in the First Schedule to the Public Procurement Act 2016 were stipulated in 2004.

It is clear that since then, the Leone has depreciated against major international currencies rendering the thresholds redundant.

The new thresholds prescribed in the 2019 Finance Act reflect current prices.

63.
63.

Mr. Speaker, Honourable Members, the procurement of air tickets at inflated prices for Government officers on official travel is a significant source of leakage of Government funds.

Significant variations in prices of air tickets have been discovered 14 on many occasions for the same travel route depending on the travel agency from which the tickets are procured.
In some instances, the same travel agency issues tickets at varying prices to the same set of officers traveling to the same destination on the same aircraft and funded from the same Government account.

64.

Mr. Speaker, Honourable Members, Government made considerable savings on overseas travels including costs of air tickets since Executive Order 2 came into effect in April 2018.
Between April and October 2018, Government saved the sum of Le2.02 billion on overseas travels which created fiscal space to finance other activities.

To improve on these savings, MDAs and State Owned Enterprises will be required to purchase air tickets through a competitive process, the details of which will be announced in Quarter 1, 2019.

65.

The procurement and maintenance of official vehicles is also another area of concern in public expenditure management.
A huge amount of public resources is expended on the purchase, repairs, and maintenance of vehicles and fuel consumption.

The development of the Fleet Management Policy to address these issues is at an advanced stage.

66.

In line with the Presidential Address to this House in May this year, Government through the Ministry of Transport and Civil Aviation in collaboration with the Ministry of Finance will submit to Cabinet a Fleet Management Policy in the first quarter of 2019.
A vehicle pool and tracking system will also be introduced with a view to reducing public expenditure on the purchase of Government vehicles, fuel consumption, repairs and maintenance.

Avoiding the Accumulation of New Arrears 67.

Mr. Speaker, Honourable Members, on assumption of leadership, the Bio administration inherited over Le10.7 trillion (US$1.4 billion) of arrears.
The accumulation of arrears to suppliers and contractors undermines the credibility of the budget and the entire Government as a whole.

It also threatens the stability of the financial system, as most of the suppliers are debtors to the banking system, thereby contributing to the incidence of high non-performing loans.

Going forward, while putting in place measures to clear the huge stock of arrears inherited, Government will implement measures to avoid the accumulation of new arrears.
To this end, the Ministry of Finance will strengthen expenditure commitment control systems through the roll out of automated PETS Forms to MDAs.

The Integrated Financial Management Information System (IFMIS) will also be upgraded to enhance the commitment control system, which will ensure that MDAs’ commitments are within their budgetary allocations.

15 68.
15 68.

To avoid the accumulation of arrears for projects funded from the domestic capital budget, all contracts will now be negotiated in our local currency with a provision for currency depreciation.

Henceforth, domestic funded projects would be subjected to thorough appraisals to ascertain their economic and financial viability, prior to inclusion in the Public Investment Programme (PIP).
For donor-funded projects, appraisals will be done in line with the provisions of the PFM Act 2016, the Public Debt Act 2011 and the National Public Investment Policy.

In addition, adequate budgetary provisions will be made for projects that require Government counterpart funding.

Control of Extra-Budgetary Expenditures 69.


Mr. Speaker, over the last ten years, MDAs have been requesting payments for activities that were not in their budgets nor in their procurement plans, thereby creating extra budgetary expenditures, which has tendency to crowd out other important activities.

In 2019 and beyond, the Ministry of Finance will minimise extra-budgetary spending by adhering strictly to the provisions in the PFM Act 2016 relating to the control of extra-budgetary expenditures.
In tandem, the Ministry of Finance will improve the budget planning process by strengthening the capacity of MDAs in strategic planning, costing, procurement and financial management.

Managing Capital Expenditures 70.

Mr. Speaker, Honourable Members, while there had been some efforts by Government to increase spending on capital projects using domestic resources in recent years to reduce the infrastructure deficit, meeting the desired objectives has been affected by a series of challenges.
These include but not limited to the following: (i) absence or weak feasibility studies especially for road projects; (ii) weak project design and appraisal; (iii) inadequate monitoring; and (iv) introducing additional projects during budget the year.

71.
71.

To improve the efficiency of public investment and the rationalisation of capital expenditure, Government will adopt the National Public Investment Policy and the National Public Investment Manual, consistent with the Public Financial Management Act of 2016.

This will improve effective planning and efficient execution of public investment activities.

72.
72.

To strengthen public investment management, Government with technical assistance from the IMF, will carry out a Public Investment Management Assessment (PIMA).

The PIMA measures the efficiency and sufficiency of public investment management practices.

In addition, the budget will also support the strengthening of planning units in sector ministries through recruitment, training and deployment of planning officers to MDAs.

16 Building the Capacity for Fiduciary Management in MDAs 73.
Mr. Speaker, Honourable Members, in order to improve on expenditure planning and fiduciary controls, Government will develop the capacity of MDAs in accounting, budgeting, procurement and internal audit.

Whilst the accounting officers, budget officers, procurement officers and internal audit personnel will report to their respective MDAs, the Ministry of Finance (their parent Ministry) will provide direct support in terms of training and logistics to enable them to independently discharge their duties.
As part of the performance assessment, each fiduciary officer would be required to submit regular quarterly reports to the Ministry of Finance on activities in their respective MDAs.

Strategies to improve on the implementation of audit recommendations 74.

Mr. Speaker, Honourable Members, over the years Government has been grappling with the implementation of audit recommendations.

However, there appears to be some improvement with more systematic procedures in place.
The following strategies have been identified to enhance the implementation of audit recommendations: (i) reconstitution of Audit Committees in MDAs and the establishment of a special Government Audit Committee in the Ministry of Finance, comprising professionals outside the civil service to follow up on unresolved issues from audit committees of MDAs; (ii) incorporating the implementation of audit recommendations in the performance contracts of Vote Controllers; and (iii) instituting punitive measures against Vote Controllers who fail to implement audit recommendations.
Monitoring and Evaluation 75.

Mr. Speaker, Honourable Members, one major challenge of capital budget management is weak monitoring and evaluation.

Although there are monitoring units in the various MDAs, there is apparently no national monitoring system that links with the various MDAs and project units.

More importantly, the disbursements on capital projects are not triggered by monitoring reports.
To address this anomaly, Government has established a National Monitoring and Evaluation Department (NAMED) in the Ministry of Planning and Economic Development.

76.

NAMED's overall objective is to create an effective national institutional framework to monitor and evaluate Government and donor funded projects as well the National Development Plan.
Specifically, NAMED will: (i) Lead the monitoring and evaluation of all public sectors programmes and projects including donor funded projects; (ii) Design and implement a National Monitoring System that links the monitoring units in MDAs, Local Councils and donor funded project units on one hand with NAMED, the Ministry of Finance, Parliament and the Office of the President, on the other; 17 (iii) Develop monitoring guidelines and manuals for use by all MDAs and Local Councils and support their capacity building needs to effectively undertake monitoring; (iv) Track and record progress of implementation of all projects as well as the National Development Plan using modern and appropriate technology; (v) Lead the conduct of independent baseline studies, mid-term and final evaluation of all projects; (vi) Conduct special studies on various aspects of public sector projects; (vii) Establish and maintain a database on all completed and on-going projects.
77.

To operationalise NAMED, Government is providing financial support in the 2019 budget for the recruitment of key staff with skills mix in various fields including engineering, agriculture as well as economic and financial analysis.

Parliamentary Oversight 78.

Mr. Speaker, Honourable Members, Parliamentary Oversight of public sector projects has also been weak largely as a result of inadequate resources required to monitor various project sites.
Honourable Members have relied on support from MDAs for basic logistics like vehicles, fuel and allowances for monitoring the activities of the same MDAs.

To enable Members to undertake independent and effective oversight of public sector projects, provision has been made for the procurement of vehicles, supply of fuel and payment of DSAs to the relevant Committees of Parliament.
The reports from Parliamentary Oversight visits will not only inform parliamentary actions but will feed into the national monitoring system.

Parliamentary Committees will also be supported to undertake study tours for peer learning in other countries where parliamentary oversight has been known to be effective.

Public Expenditure Review and Tracking 79.

Mr. Speaker, Honourable Members, improving allocative efficiency is key in economic management.
Government will conduct Public Expenditure Review (PER) of critical sectors to determine trends and patterns in intra-sectoral allocation.

The PER will also include investment case studies with a view to ascertaining the most cost effective and high impact intervention areas.

This process will be institutionalised in Government and will be conducted regularly to inform budget discussions and allocations.

18 80.
18 80.

Mr. Speaker, Honourable Members, Government will also re-commence the conduct of the Public Expenditure Tracking (PET) Survey that was discontinued by the previous administration.

Consistent with our determination to ensure accountability, Government will re-introduce the PET process to determine whether resources disbursed reached the intended beneficiaries and were used for the intended purposes.

This will also guide budget allocations and monitoring.

2.

Monetary and Exchange Rate Policies 81.


Mr. Speaker, Honourable Members, monetary and exchange rate policy will focus on price stability.

The Bank of Sierra Leone (BSL) will implement monetary policy with the goal of reducing inflation to single digit in the medium-term.

The BSL will continue to primarily use its monetary policy rate to signal the monetary policy stance.

82.
82.

To enhance the effectiveness of monetary policy, the BSL will seek to further develop and deepen the interbank market to enable market participants to effectively respond to monetary policy signals; and improve monetary policy communication to key stakeholders and the public at large.

Furthermore, the Bank will focus on the development of appropriate monetary instruments and tools to make liquidity management more effective.

83.
83.

Mr. Speaker, Honourable Members, the exchange rate will continue to be market determined to allow the economy to adjust to external shocks and maintain export competitiveness.

The BSL's interventions in the foreign exchange market will be limited to smoothening excessive volatility in the exchange rate.

The BSL in collaboration with the Ministry of Finance is developing a strategy for building foreign exchange reserves.
In this regard, Government will enforce the following measures in 2019: (i) Government will require all exporters including large mining companies, licensed diamond and cash crop exporters to repatriate their export proceeds through the banking system and sell at least 15 percent of their export proceeds to the Bank of Sierra Leone.

(ii) Government will review gold exporters agreements to require them to sell 5-10 percent of their export value to BSL at the prevailing official exchange rate.
(iii) Government will minimise contractual payments in foreign currency thereby contributing to conserving foreign exchange and help to build up the foreign reserves.

19 (iv) Government will explore the possibility of converting the tax incentives given to investors in the mining and other sectors into equity, which can help build the external reserves of the country, as is the case in other jurisdictions in the sub region.
(v) Government will also ensure that all project loans and grants are disbursed through the Central Bank, given that repayment of these loans is done using the Central Bank's foreign reserves.

This will help the building up of foreign reserves to meet such loan repayment obligations.

(vi) All disbursements to NGOs will be through the local banking system.

Off shore foreign exchange transactions by NGOs will be prohibited.

84.
84.

Mr. Speaker, Honourable Members, the Bank of Sierra Leone is the public institution tasked with ensuring the soundness of the banking system, and safeguarding the country's foreign exchange reserves.

In this context, the transparency in its operations, accountability of its activities and the general governance of the Bank are critical in ensuring its integrity and public trust.

To this end, Government will continue to strengthen the BSL's governance practices.

85.
85.

In recent years, foreign exchange transactions between the BSL and MDAs have not been transparent and several cases of fraudulent transactions have been reported.

This culminated in the appointment of KPMG Sierra Leone to carry out an audit of these transactions.

The Safeguards Assessment carried out by the IMF also expressed similar concerns.
In an effort to safeguard the foreign exchange reserves of the country, Government with support from development partners and through a competitive procurement process, is appointing an international firm with significant proven experience in conducting forensic investigations to audit the foreign exchange transactions between the BSL and MDAs that took place during July 2015 to June 2018.

3.

Financial Sector Policy 86.


Mr. Speaker, Honourable Members, the key objectives of Government's financial sector policy implemented by the Bank of Sierra Leone are two-fold: (i) To safeguard financial stability through the strengthening of the regulatory and supervisory framework, and appropriately assess risks within the banking system and other financial institutions.
The BSL will ensure the safety and soundness of banks while exerting stronger oversight over their cross-border relationships in close collaboration with banking supervisors in the sub-region; and 20 (ii) To deepen financial intermediation and financial inclusion to foster higher, broader-based, and more inclusive growth.

87.
87.

To ensure financial stability, the Bank of Sierra Leone recently established a new Financial System Stability Department with the responsibility to identify, assess and communicate financial vulnerabilities and risks in the banking system.

With technical support from the IMF, the Bank will develop a well-articulated financial stability regime to properly monitor the broad financial system.
The Bank of Sierra Leone is currently implementing risk-based banking supervision with a focus on the banks that pose the greatest risks.

88.

The review of the legal framework underpinning the BSL's regulatory functions has been completed.

The final draft of the amendments to the BSL Act and the Banking Act 2011 have been approved by Cabinet and have been submitted to this Noble House for enactment.
The revised Acts will strengthen the independence of the Bank in discharging its responsibilities without compromising its accountability to the Government and the Legislature.

Government also plans to review the Other Financial Institutions Act (2001) and the Prudential Guidelines for banks.

89.

Mr. Speaker, Honourable Members, even though financial services had expanded considerably in recent years, the financial system remains shallow.
To deepen financial intermediation, the BSL is in the process of procuring a National Switch for banks operating in Sierra Leone.

The installation of the National Switch will improve payment systems, promote financial inclusion and facilitate revenue collection.

90.

Mr. Speaker, Honourable Members, Digital Financial Services (DFS), have been the key game changer in expanding the scale, scope and reach of financial services in Sierra Leone.
With 14 providers licensed by the Bank of Sierra Leone and an average of over 5.6 million transactions per month, Digital Financial Service is well positioned to close the remaining gaps in financial inclusion by offering affordable and convenient ways for individuals, households and businesses to save, make payments, access credit, and obtain insurance.

4.

Public Debt Management Policy 91.


Mr. Speaker, Honourable Members, the international financial community has raised serious concerns over the rising debt vulnerabilities in low income Sub- Saharan African countries after the significant debt relief granted to these countries under the Heavily Indebted Poor Countries (HIPC) and the Multilateral Debt Relief (MDR) Initiatives.

As at end 2017, 15 Sub-Saharan African countries have been classified as high risk of debt distress.
While Sierra Leone is not yet among those countries at the time of the analysis, the 2018 Debt Sustainability Analysis points towards this direction.

21 92.

Mr. Speaker, Honourable Members, to avoid joining the league of countries classified as high risk of debt distress, Government is committed to prudent and proactive debt management within its overall economic policy management framework.
In this regard, the aim of public debt management is to ensure debt sustainability through the development and implementation of a Medium Term Debt Management Strategy.

Government will continue to prioritise concessional loans and grants to support our infrastructural development projects and avoid contracting any debt that worsens the economy's risk of debt distress.
To this end, Government will subject the financing of large infrastructural projects to financial and economic viability studies and assess their impact on debt sustainability.

93.

Mr. Speaker, Honourable Members, Government, however, recognises the need for investment in infrastructure to improve the prospects for growth.

In this respect, Government will adopt a different financing model for investment in huge infrastructure projects.
To reduce contingent liabilities, Government will also explore off-balance sheet financing models that are non-debt creating including Public Private Partnerships (PPPs) and Build Operate and Transfer (BOT) models.

94.

Mr. Speaker, Honourable Members, given the growing availability of private capital for financing public sector projects, it is imperative that we are prepared to access such capital on favourable terms.
Thus, Government with support from its development partners will strengthen the capacity of relevant MDAs to conduct technical, economic and financial analysis of projects as well as negotiate and manage contracts.

This will reduce the risk of liabilities to Government and its far-reaching debt implications.

95.

Mr. Speaker, Honourable Members, Government will carefully monitor the build-up in domestic debt to ensure that it is within sustainable and affordable limits.
Government will also issue medium to long-term bonds to finance infrastructure projects within available programme borrowing limits, to avoid the mismatch in utilising short-term borrowing.

This will lower refinancing and rollover risks inherent in the domestic debt portfolio.

96.

Mr. Speaker, Honourable Members, special attention will be paid to the clearance of verified arrears owed to suppliers and contractors carried over from the previous administration.
The current stock of arrears is being audited to ascertain the accuracy and validity of the claims.

The audit process will also determine whether the transactions were conducted within the law.

Once the audit is completed, Government will pay the verified arrears in the short to medium term.

22 97.

The 2019 Budget makes explicit provision for the clearance of the verified arrears.

Any excess revenue collected over and above the target for 2019 will also be used to pay the arrears.
To ensure prompt payment, Government will negotiate and apply discounts on verified claims based on certain criteria and will make upfront payments to the creditors that are willing to participate.

Government is also considering the securitisation of arrears especially large claims relating to roads and energy projects.

The holders of these securities will use them as guarantees to access finance elsewhere while allowing Government to delay payment until such a time when the fiscal situation improves.
Government is seeking technical assistance from the IMF and the World Bank for the management of domestic debt including arrears.

5.

Fiscal Oversight of State-Owned Enterprises (SOEs) 98.

Mr. Speaker, Honourable members, as highlighted in the Fiscal Strategy Statement, the operations of State Owned Enterprises (SOEs) and inherent contingent liabilities constitute a major fiscal risk that could derail the implementation of the budget.
The current high level of subsidies to inefficient State Owned Enterprises can also lead to increases in Government borrowing, thereby crowding out the private sector.

For example, in the 2018 Supplementary Budget, an amount of Le154 billion was allocated to the Ministry of Energy as direct subsidy to support EDSA's operations.

The 2019 Budget has also made a budgetary provision of Le100 billion for subsidies to EDSA and EGTC.

99.
99.

In line with the Public Financial Management (PFM) Act 2016, Government will ensure transparency in the financial management of public enterprises.

100.

For the first time ever, the budgets of SOEs have been brought into the national budget process.

A number of SOEs presented their 2019 budgets during the just concluded budget policy hearings and discussions.

101.

Looking ahead, the accountability, transparency and oversight of SOEs, will be underpinned by a comprehensive framework.
As a way of mitigating fiscal risks emanating from SOEs, Government would continue to undertake the following actions: (i) publication of the annual financial statements of SOEs; (ii) publication of an annual survey report on the stock of arrears in SOEs; (iii) ensure that all SOEs are subject to an annual independent external audit based on international financial reporting standards; and (iv) ensure that all SOEs disclose material non-financial information, focusing on areas of significant concern for Government and the general public.
23 102.

To ensure fiscal oversight over SOEs, the Ministry of Finance has established a Fiscal Risk Management and Fiduciary Oversight of State Owned Enterprises Division.

As its primary mandate, the Division provides fiduciary oversight for the SOEs and manages the country's fiscal risks.
This involves critical analysis of the operations and performance of SOEs, focusing on improving the operational efficiency of these institutions with the view of minimising their recourse to the National Budget, whilst maximising returns to shareholders.

The National Commission for Privatisation and respective Ministries will continue to supevise the general operations of the SOEs.

6.

Improving the Business Environment 103.


Mr. Speaker, Honourable Members, the private sector has an instrumental role to play as the engine of economic growth and poverty reduction.

104.

However, private investment remains low in our country.

It is constrained by a cumbersome regulatory environment, administrative barriers, unstable macroeconomic environment, weak infrastructure, limited access to finance, unskilled labour and widespread corruption.
Accordingly, the 2019 World Bank Doing Business Report ranked Sierra Leone 163 out of 190 countries and the Global Competitiveness Report 2018 also ranked Sierra Leone 134 out of 140 countries.

105.

Government under the New Direction is committed to creating a favourable business environment and reverse the deteriorating trend in the country's ranking in these reports.

106.
Specifically, in addition to restoring macroeconomic stability as discussed earlier in this Statement, Government will implement the following reforms in 2019: (i) Continue to simplify the procedures for business registration; improve the procedures for issuing construction permits; and strengthen the commercial court to resolve insolvency; (ii) Further improve customs' processes through the establishment of a Single Electronic Customs Clearance Window; (iii) Pursue financial sector reforms including the enactment of the outstanding draft legislations such as the Securities and Collective Investment Bills and amendments to the Borrowers and Lenders Act 2014 to improve access to credit and protect investors; (iv) Expand financial inclusion by leveraging technology especially the high mobile phone coverage, which facilitates digital financial services to bring the unbanked into the formal financial system; 24 (v) Scale up investments in roads, electricity, ICT and water supply, which are critical inputs for investment; (vi) (vii) Increase investments in human capital development including tertiary, vocational, and technical education to improve the availability of skills required in the job market; Implement the PFM Act 2016 and the Public Financial Management Regulations 2018, to ensure transparency and accountability in the management of public resources, thereby reducing opportunities for corrupt practices.
107.

Mr. Speaker, Honourable Members, in addition to these constrains, the private sector operatives have raised concerns on additional issues that are adversly affecting their operations.

These include, amongst others, the current ban on holding workshops in hotels as well as the high personal income tax rate.

Holding Workshops in Hotels 108.


Mr. Speaker, Honourable Members, Government is the biggest buyer of goods and services in the economy and hence its activities can crowd in or crowd out private investments.

The attention of Government has been drawn to the adverse impact the ban on holding workshops in hotels is having on the operational and financial sustainability of hotels and their ability to hire and retain workers as well as pay taxes.
This is especially true for hotels owned by Sierra Leoneans who rely mostly on Government activities.

Government will therefore review this suspension in the first quarter of 2019. Review of the Top Marginal Personal Income Tax Rate 109.
Mr. Speaker, Honourable Members, it has also been observed that the highest marginal personal income tax rate of 35 percent applied to salaries of workers in the public and private sectors does not only increase the operating cost of businesses but encourages them to evade and avoid taxes by shifting a greater part of the income of their employees to allowances and other benefits that are either taxed at lower rates or not taxed at all.
This reduces the taxable income thereby undermining both domestic revenue collection efforts and future benefits of their employees.

110.

Furthermore, this high tax rate reduces the disposable income of workers, thereby constraining their ability to either spend or save.

Their inability to spend reduces the taxes paid on consumption while the inability to save reduces the amount of savings available in the economy for investment purposes.

25 111.
25 111.

To break this vicious cycle of low disposable income, low spending, low savings and low revenues, Government is hereby reducing the top marginal personal income tax rate from 35 percent to 30 percent with effect from January 2019.

This is also consistent with taxation principles of ensuring that the highest marginal personal income tax rate is equal to the corporate tax rate to avoid the shifting of taxes from corporate income to personal income or vice versa.
The expected loss in revenue by this policy measure will be offset by improved tax compliance as well as the projected increase in GST collection from the increased consumption of goods and services.

The proposed discontinuation of GST waivers as per Finance Act 2019, which is expected to generate about Le100 billion of revenue will also offset the anticipated revenue loss.

VIII.

The 2019 Budget Objectives of the 2019 Budget 112.


Mr. Speaker, Honourable Members, against the backdrop of the economic and social challenges facing the country, the need to pursue policies that can facilitate the attainment of sustainable and inclusive growth for job creation and poverty reduction cannot be over-emphasised.

This Budget is one of a series of policy documents under the New Direction that can deliver the aspirations of our people.
The key objectives of the 2019 Government Budget are as follows: (i) Pursue fiscal consolidation to ensure fiscal and debt sustainability; (ii) Accelerate investments in human capital in order to improve the wellbeing of current and future generations; (iii) Improve the business environment through scaling up investments in infrastructure and the implementation of business friendly reforms to achieve economic diversification and create jobs; (iv) Expand social protection programmes to mitigate the impact of the liberalisation of fuel prices to ensure inclusive growth and poverty reduction; (v) Address vulnerabilities relating to natural disasters, climate change and environmental damage to strengthen the resilience of the economy.
Total Resource Envelope for FY 2019 113.

Mr. Speaker, Honourable Members, the projected total budgetary resources for the 2019 Financial Year is Le7.03 trillion.

This represents resources that will be processed through the Consolidated Revenue Fund, which comprises domestic 26 revenue of Le5.66 trillion, budget support of Le 409 billion, and domestic financing of Le958.3 billion.
However, the FY2019 Appropriation Bill which I presented to this Noble House for Approval is a total of Le6.94 trillion as it excludes repayment of arrears of Le90.0 billion which had been approved in previous year’s Appropriation Acts.

114.

Other resources not processed through the Consolidated Revenue Fund include project loans and project grants projected at Le1.24 trillion.
These are resources disbursed by development partners through commercial banks and in some cases the Bank of Sierra Leone for the financing of projects in various sectors.

These funds are managed by Project Implementation Units in MDAs.

115.
115.

Mr. Speaker, Honourable Members, on the basis of the projected expansion in economic activity and the revenue mobilisation measures highlighted earlier in this Statement, domestic revenue is projected to increase to Le5.66 trillion (15.4 percent of GDP) in 2019 from the estimated amount of Le4.46 trillion (14.3 percent of GDP) in 2018.
Income Taxes will contribute Le2.01 trillion; Goods and Services Tax (GST), Le1.09 trillion; Customs and Excise Duties, Le1.45 trillion, Royalty and Licenses on minerals and petroleum, Le228.8 billion; Royalties and Licenses on fisheries, Le105 billion; Parastatals dividends, Le155.1 billion; revenues from other Government departments including TSA agencies and royalty on timber exports will amount to 491.1 billion.
Road User Charges and Vehicle licenses will contribute Le125.4 billion to domestic revenue in 2019.

Expenditure Priorities and Allocations 116.

Mr. Speaker, Honourable Members, total expenditure and net lending for 2019 will amount to Le7.68 trillion (20.8 percent of GDP) compared to the estimated Le7.38 trillion (23.8 percent of GDP) for 2018.
Of this, total recurrent expenditure will amount to Le5.53 trillion (15.0 percent of GDP) and capital expenditure and net lending to Le2.10 trillion (5.8 percent of GDP).

Foreign-financed capital expenditures are projected at Le1.24 trillion (3.4percent of GDP) and domestic funded capital expenditures at Le901.2 billion (2.4 percent of GDP).

Wages and Salaries 117.

The Government wage bill is projected to increase to Le2.40 trillion from Le 2.07 trillion in 2017.
The increase of Le400 billion will cater for the recruitment of 5000 teachers, 3000 health sector workers and 1000 police officers in 2019.

Of the total wage bill, Le154.7 billion is allocated for pensions, gratuities and other allowances.

Contributions to the Social Security Fund for Government workers will amount to Le164.2 billion.

27 118.

Mr. Speaker, Honourable Members, for far too long, our retirees have been suffering owing to the erosion of the real value of their pension payments.
A significant number of pensioners receive less than Le20, 000 per month as pension payment, which automatically classifies them as extremely poor people.

This implicitly means pensioners cannot even meet their basic food needs let alone other necessities.

As part of efforts to improve the living conditions of our retirees, Government is increasing the minimum pension to Le250, 000 per month consistent with the NASSIT Act 2002 (which is 50 percent of the minimum wage) effective January 2019.

119.
119.

The salary of civil servants, teachers, police and the military in Grades 1 to 6 is also increased by 10 percent and those in Grades 7 to 14 by 5 percent, effective January 2019.

This is in addition to the 10 percent increase announced in the 2018 Revised Budget in July 2018.

Debt Service payments 120.

Total interest payments will amount to Le1.03 trillion in 2019.
Of this, interest payments on domestic debt will amount to Le936.7 billion, reflecting the high stock of domestic debt accumulated over the years.

Interest on external debt will amount to Le97.8 billion.

The amortisation of external debt is projected to amount to Le466 billion in 2019.

Other Recurrent, Domestic and Foreign Capital Expenditures 121.
Mr. Speaker, Honourable Members, the budgetary allocations for 2019 is aligned with the priorities of Government as articulated in the draft new National Development Plan (2019-2023) and the New Direction Manifesto.

At the top of Government priorities is the promotion of Human Capital Development, which includes the Free Quality School Education, the provision of basic health care and social protection services.
This is followed by the need to diversify the economy; promote good governance and infrastructure development.

Cluster One: Human Capital Development 122.

Mr. Speaker, Honourable Members, the top priority of the SLPP Government under the New Direction is to promote human capital development.

This is in recognition of the fact many of our children cannot read, write or do basic arithmetic.
Recent World Bank studies show that 87 percent of pupils in second grade in Sierra Leone were unable to read any part of a short passage given to them during the Early Grade Reading Assessment.

This compares unfavourably to 40 percent in the Gambia, 30 percent in Liberia and 53 percent in Uganda.

Furthermore, by the end of third grade, more than 50 percent of children could even not write their names.

Furthermore, infant and maternal mortality remain high in Sierra Leone.
Hundreds of mothers, new-borns and children die every year and a significant proportion of our children are stunted due to malnutrition and other infections.

The quality of education has deteriorated over the years.

28 123.

Therefore, investing in our people now, in their education, health and nutrition, maximises the returns on those investments in human capital for future generations.

124.
124.

Mr. Speaker, Honourable Members, I am pleased to report that in recognition of Government's efforts in promoting Free Quality School Education, Sierra Leone has been selected as one of the Early Adopter Countries under the World Bank Global Human Capital Development Project.

The Human Capital Development Project is about accelerating investments in people-through education, quality health care, nutrition, jobs and skills-to end poverty, drive economic growth and create more inclusive societies.
Education 125.

In view of the foregoing, Government is allocating Le1.14 trillion representing 21 percent of the total budget to the education sector.

This will support the delivery of Free Quality School Education, which includes the school feeding programme, examination fees for NPSE, BECE and WASSCE, provision of textbooks and teaching and learning materials free education for senior secondary schools as well as support for school monitoring and supervision.
The allocation also includes the sum of Le631.6 billion for salaries to teachers.

The sum of Le215.8 billion is provided for the strengthening of technical and higher education including grants to tertiary education institutions, tuition fee subsidy for students of tertiary and technical institutions, payment for University admission application forms and seed money to set up the Student's Loan Scheme Trust Board.
The amount also includes the Le86.8 billion allocated for devolved functions in the education sector.

126.
126.

The sum of Le56.4 billion is allocated in the domestic capital budget to complete the procurement of 50 school buses, and counterpart funds for the rehabilitation of Fourah Bay College, Bunumbu Teachers College, Milton Margai College of Education and Technology, the Prince of Wales School, Government Secondary School Bo, Government Secondary School Kenema and the Government Secondary School for Boys Magburaka.
The domestic capital budget also includes allocations for the construction and refurbishment of Technical and Vocational Institutions, development of classrooms, laboratories in the Universities, Teacher Training Colleges and Vocational training centres.

127.

With US$20.0 million support from the World Bank and US$2.0 million from the domestic capital budget, Government will commence the implementation of a Skills Development Project for our youths in 2019.

29 128.
29 128.

To address quality, Government will provide the sum of Le7.5 billion for strengthening the capacity of school the inspectorate division of the Basic and Secondary Education.

Specifically, Government will recruit and train additional School Inspectors, and provide them with logistics including motorbikes, fuel and DSA to facilitate regular monitoring and supervision.
These inspectors will in turn be expected to prepare written reports on a regular basis on their findings for the attention of the Ministry of Basic and Secondary Education.

129.

Mr. Speaker, Honourable Members, most school facilities are not easily accessible to Persons Living with Disabilities.
In line with the provisions contained in the Persons with Disability Act, 2011, Government will ensure that school facilities are easily accessible to Persons with Disability by constructing ramps with rails at the entrances of the buildings and classrooms.

Henceforth, all school facilities constructed by Government will be disability friendly.

130.
130.

Development partners including the World Bank, European Union, DFID, Saudi Fund and BADEA will disburse a total Le110.3 billion to fund various projects in the education sector.

Health 131.

The Health sector is allocated Le549 billion representing 10 percent of the total budget, and will be progressively increased in subsequent years.
This will support the procurement of Free Health Care drugs, cost recovery drugs, primary health care services including Malaria, TB and HIV/AIDS prevention and control, Reproductive and Child Health Care Services as well as Tertiary Health Care Services.

The amount also includes Le67 billion allocated for devolved functions in the health sector.

An amount of Le7.8 billion is allocated to the National Medical Supplies Agency to cover administrative and operating costs.

132.
132.

In addition, Le54.7 billion is allocated from the domestic capital budget for the construction of a Diagnostic Health Centre, and refurbishment of several secondary health facilities in Waterloo, Rokupa, King Harman Road and Macauley Street in Freetown as well as to meet counterpart contributions for various projects in the health sector.

133.
133.

As in the case of schools, Government will also commence the modification of health facilities to make them easily accessible to Persons Living with Disabilities.

134.

Mr. Speaker Honourable Members, it is disheartening to note that 1 out of every 3 girls age 15-19 years are either mothers or pregnant and 2 out of every 5 girls are married before age 18.

Sierra Leone is among the top 10 countries with the highest rate of teenage pregnancy in the world.

30 135.
30 135.

To address this concern, Government will launch a National Adolescent Sexual Reproductive Health Programme in 2019.

A total of Le1.2 billion is allocated in the domestic capital budget and additional funds will be mobilised from our development partners to support this initiative.

136.

The World Bank, Global Fund, GAVI, IDB and BADEA will disburse about Le302 billion for the implementation of various projects in the health sector.

Social Protection 137.


Mr. Speaker, Honourable Members, Government is committed to scaling up expenditures on social protection to promote inclusive societies.

To this end, an amount of Le13.5 billion is allocated from the recurrent budget to NaCSA for the implementation of social protection programmes, including cash transfers to mitigate the impact of the liberalisation of fuel prices on the poor.

138.
138.

In addition, the Ministry of Labour and Social Security is allocated Le7.2 billion; Ministry of Youths Le5.2 billion; Ministry of Sports Le9.7 billion; the National Youth Commission Le4.6 billion and National Youth Service Le3.2 billion.

An amount of Le2.7 billion is allocated for devolved functions relating to Youth and Sports services.

139.
139.

From the domestic capital budget, Le33.2 billion is allocated to meet counterpart contributions for various social protection programmes funded by development partners and implemented by NaCSA.

The Ministry of Youth will also receive from the domestic capital budget, the sum of Le15.0 billion for the implementation of various youth development and empowerment programmes.

Notable among these is a National Youth Entrepreneurship Programme that will provide trade credit to our youth to import goods.
140.

The World Bank, IDB, KFW and UNHCR will disburse Le52.4 billion for the implementation of various social protection programmes by NaCSA.

The African Development Bank will disburse Le12.5 billion towards the Post Ebola Recovery Social Investment Fund in the Ministry of Social Welfare, Gender and Children's affairs.

Cluster Two: Diversifying the Economy 141.


Mr. Speaker, Honourable Members, it is no secret that the Sierra Leone economy is vulnerable to external shocks given its heavy reliance on the mining sector.

In recent years, this has resulted in volatility in economic growth with adverse consequences for employment and poverty reduction.
In order to achieve sustainable and inclusive economic growth, there is need to diversify into other sectors of the economy that have sustainable growth potential such as agriculture, fisheries, tourism, manufacturing and services.

31 Agriculture 142.

The key objective in the agriculture sector in the medium term is to improve the productivity of the sector with a focus on increasing rice production to ensure food self-sufficiency and security.
The sector also prioritises the production of cash crops for export as well as livestock development.

143.
143.

Reflecting the commitment to reduce our dependence on food imports especially rice, Government is allocating Le294.1 billion, representing 5 percent of the total budget to support the production of rice and other food crops such as cassava, maize, onions and irish potatoes through the supply of high yielding seeds, fertiliser and other agricultural inputs to farmers as well as the development of irrigation facilities, rehabilitation of inland valley swamps and promotion of agricultural research.
The allocation will also support the cultivation of improved varieties of cocoa, coffee and cashew as well as the enhancement of livestock production.

An amount of Le18.7 billion is also allocated for the implementation of devolved activities in the agriculture sector.

144.

Mr. Speaker, Honourable Members, there is also the urgent need to improve the regulatory framework to attract private sector investment in agriculture.
In fulfilment of the pronouncement in the Presidential Address to Parliament in May this year, the Ministry of Agriculture and Forestry in collaboration with Ministry of Finance is developing a new Tractor Management Policy.

The thrust of the policy is to involve the private sector in the management of tractors to promote the mechanisation of agriculture.
It is hoped that this new paradigm shift will ensure regular repairs and maintenance of tractors thereby ensuring the continuous availability of tractors for use by farmers.

In 2019, Government will provide the sum of Le36.9 billion for the purchase of 150 tractors and will seek financing from existing donor-funded projects and other sources to acquire additional tractors.

Competent private firms will be contracted on a competitive basis to manage the fleet of tractors.

145.
145.

Government is also allocating Le70.7 billion from the domestic capital budget to meet counterpart contributions to various donor-funded projects in the agricultural sector.

The amount also includes support to the Sierra Leone Seed Certification Agency, Sierra Leone Agricultural Research Institute as well as the development of rice and livestock value chains.

146.
146.

The World Bank, IFAD, JICA and IDB will also disburse the sum of Le124.50 billion for the implementation of various projects in the agriculture sector.

32 Fisheries 147.

Mr. Speaker, Honourable Members, improving the productivity of the fisheries and marine sector is critical to the diversification of the economy.

In particular, there is a need to support artisanal fishing since it is labour intensive and can therefore generate jobs.

There is also the need to develop the fish value chain.
These require the provision of fish processing facilities and improve sanitary conditions to meet international standards.

148.

As part of Government's efforts to improve the productivity of the fisheries sector, the Ministry of Fisheries and Marine resources is allocated Le28.6 billion to support artisanal fishing activities and aquaculture.

The amount of Le776.6 million is also provided for the implementation of devolved functions in the fisheries sector.
Government is also allocating Le5.6 billion from the domestic capital budget to support the Fish Stock Assessment Project, the Sustainable Fisheries and Aquaculture Management Project and the Radar and Surveillance Systems for effective monitoring.

Tourism 149.
Tourism 149.

Government is allocating Le35.1 billion from the recurrent budget to the Ministry of Tourism and Cultural Affairs, including Le13.0 billion to the National Tourist Board for the development and implementation of the Tourism Marketing Strategy and Le 7.2 billion to Monuments and Relics Commission for the rehabilitation of various historic building and sites nationwide.

The National Railway Museum will receive Le4.9 billion.

150.
150.

The Ministry of Tourism and Cultural Affairs is allocated Le4.4 billion from the domestic capital budget to support the construction of the Cultural Village and the National Arts Gallery, implementation of the Beach Sanitation Project and the reactivation of the Domestic Tourism in Coastal Areas project.

151.
151.

Government is also allocating from the domestic capital budget an amount of Le6.9 billion to the National Tourist Board to meet counterpart contribution for the Sustainable Tourism Development and Promotion Project funded by the World Bank under Enhanced Integrated Framework (EIF) as well as to support the Lumley Beach and Peninsula Beaches Development Projects.

152.
152.

The Monuments and Relics Commission will receive Le3.2 billion from the domestic capital budget for the restoration of Old Fourah Bay College, phase II of the Monuments and Relic Development Project, construction of a new Purpose Built National Museum in Freetown, preservation and development of Bunce Island and the rehabilitation of the Railway Museum.

33 Trade, Manufacturing and Services Sectors 153.


Mr. Speaker, Honourable Members, Government's efforts to promote sustained inclusive growth and reduce poverty depends critically on its ability to transform the structure of the economy by promoting investments in the manufacturing and services sectors.

These sectors offer great potential for economic growth and well-paid employment opportunities.
Promoting investment in these sectors, in turn, requires substantial improvement in the business environment as outlined earlier in this policy statement.

154.

As part of efforts to promote trade and investments in manufacturing and services sectors, Government is allocating from the recurrent budget an amount of Le12.9 billion to the Ministry of Trade and Industry to support various agencies engaged in improving the business environment and the promotion of investment and export activities.
These include the coordination of the Ease of Doing Business Reform Unit, the Sierra Leone Investment and Export Promotion Agency (SLIEPA), Cooperate Affairs Commission, the Sierra Leone Standards Bureau, the Small and Medium Enterprise Development Agency (SMEDA) and the Sierra Leone Business Forum.

In addition, Le718 million is allocated to the Local Content Agency.

Additionally, the capital budget makes provision of Le 2.0 billion for the reconstruction and expansion of the Koindu Market.
Managing Natural Resources 155.

Mr. Speaker, Honourable Members, Sierra Leone is endowed with abundant natural resources.

If harnessed well and exploited on a sustainable basis, they will provide us with the financial resources to build infrastructure and provide education and health services.
To support the efficient management of these resources, Government is allocating Le5.4 billion to the Ministry of Mines and Mineral Resources for the review of the Mines and Minerals Act 2009 and to support Artisanal Miners and Small-Scale Mining Entrepreneurs.

The amount also includes Le2.9 billion allocated to the National Mineral Agency.

The Petroleum Directorate is also allocated Le6.8 billion for the effective governance and management of petroleum resources.
An amount of Le5.5 billion is allocated to the Ministry of Lands, Country Planning and the Environment for the implementation of the National Land Policy, among others and Le1.4 billion to the National Protected Areas Authority.

Cluster Four: Governance and Accountability for Results 156.
Mr. Speaker, Honourable Members, to promote good governance and efficient management of the economy, Government is allocating Le6.6 billion to the Audit Service Sierra Leone; Le5.5 billion to the Anti-Corruption Commission; Le14.4 billion to the Judiciary; Le12.0 billion to the Law Officer's Department; Le43.7 billion to the Ministry of Foreign Affairs and International Cooperation; Le58 billion to the Ministry of Finance; Le14.4 billion to the Ministry of Planning and Economic Development; 34 Le98 billion to the National Revenue Authority; Le33.2 billion to the Accountant- General's Department; Le853 million to the National Commission for Democracy; Le96 billion to the Ministry of Defence; Le87.7 billion to the Sierra Leone Police; Le52.4 billion to the Sierra Leone Correctional Services; Le17.8 billion to the National Fire Authority and Le125 billion to the Road Maintenance Fund.
The budgetary allocation to the House of Parliament is increased to Le14.5 billion in 2019 from Le12.0 billion in 2018.
In addition, Government is allocating from the domestic capital budget, Le170.2 157. billion to support various governance related activities including Le45 billion for the printing and distribution of ECOWAS compliant multi-purpose identity cards; Le5.0 billion for the rehabilitation of foreign missions; Le9.4 billion for the construction and rehabilitation of police stations nationwide; Le37.1 billion to the Ministry of Defence for the rehabilitation of 34 Military hospital and other health infrastructure as well as for the rehabilitation and construction of military barracks; Le6.0 billion for the construction of the Headquarter Building of Audit Service Sierra Leone; Le6.8 for the construction of Anti-Corruption Commission Headquarters; Le7.1 billion for the rehabilitation of Correctional Centres; Le4.5 billion for the construction of Fire Stations and procurement of 5 Fire Engines; Le1.2 billion for the establishment of the Wages and Salaries Commission; Le 4.8 billion to support various projects in the Law Officer's Department.
In addition, Le30.8 billion of the domestic capital budget is allocated to the Ministry of Planning and Economic Development including Le3.0 billion to the National Monitoring and Evaluation Department (NAMED) and Le 23.0 billion to the Project Preparation Facility (PPF) to support the preparation of country-owned feasibility studies of projects for various projects.

An amount of Le5.0 billion is allocated to Statistics Sierra Leone for the conduct of various surveys.
The Ministry of Finance will receive Le 39.3 billion to strengthen public financial management as well as to support the ECOWAS Single Currency Programme.

158.

Government will commence the construction of a modern Revenue House that will provide a conducive working environment for officials of the National Revenue Authority.

Government will seek additional external support for this project.
In addition, the World Bank, DfID, UNFPA and FAO are disbursing Le18.5 159. billion to Statistics Sierra Leone to support the conduct of surveys.

Cluster Five: Infrastructure Development and Economic Competitiveness 160.

Mr. Speaker, Honourable Members, the development of infrastructure remains critical in improving the business environment, facilitating the delivery of basic services, improving competitiveness and promoting sustainable economic growth.
According to the 2016 AfDB's Infrastructure Development Index, Sierra Leone's infrastructure compares poorly to the rest of Sub-Saharan Africa, ranking 46 out of 54 countries.

35 Improving Electricity Supply 161.

Reflecting the importance Government attaches to infrastructure development, an amount of Le104.9 billion is allocated from the recurrent budget to the Ministry of Energy.
Of this amount, subsidies to the energy sector including Karpower Energy and other Independent Power Providers as well as fuel for EGTC thermal generators will amount to Le100 billion.

162.

Government is also allocating from the domestic capital budget an amount of Le99.6 billion to the energy sector for the rural electrification project involving the procurement of thermal plants and transmission and distribution lines as well as solar streetlights for the district headquarter towns.
The amount also covers the procurement and installation of a 30 mega watts HFO thermal plant for the Western Area and support to the Bare Foot Women Solar Project.

It also includes counterpart contributions to donor-funded projects in the energy sector.

An amount of Le5.0 billion is also allocated in the domestic capital budget for the electrification of the Lumley Beach area.

163.
163.

The Abu Dhabi Fund, African Development Bank, World Bank, EU, DfID, and Indian Exim Bank will disburse Le196.4 billion towards the implementation of various projects in the energy sector.

Improving Water Supply 164.

An amount of Le37.8 billion is allocated from the recurrent budget to the water sector, including Le13.2 billion to the Ministry of Water resources and Le21.4 billion for solid waste management.

An amount of Le3.1 billion is allocated for devolved rural water services.

165.
165.

The Ministry of Water Resources is allocated Le65.8 billion from the domestic capital budget for the construction of water supply systems in various parts of the country.

The amount will also finance the construction of 100 solar powered boreholes; 200 boreholes and 45 industrial boreholes.

166.
166.

An amount of Le76.9 billion is allocated from the domestic capital budget to SALWACO to finance the construction of gravity system in the Western Area, construction of solar-powered bore holes in all districts, completion of on-going water supply projects and the procurement and installation of metres, billing software and laboratory equipment.

167.
167.

An additional Le17 billion is allocated from the domestic capital budget including Le9.0 billion for the supply of machinery, procurement and installation of a 60 km pipeline under the Freetown Water Supply and Sanitation Master Plan.

The remainder will be used to meet counterpart contributions to donor-funded projects implemented by Guma Valley Water Company.

36 168.
36 168.

IDB, OPEC, African Development Bank, DfID and the World Bank will disburse Le98.0 billion to SALWACO and Le33.5 billion for the implementation of various projects in the water sector.

Roads 169.

Mr. Speaker, Honourable Members, Government is allocating Le174.0 billion to the Ministry of Works and Public Assets for the rehabilitation, reconstruction and upgrading of roads nationwide under the supervision of the Sierra Leone Roads Authority.
The amount also includes counterpart contributions for donor-funded road and bridge projects including the construction of the Hill-Side Bye-Pass Road and the reconstruction of Bandajuma-MRU Bridge and the Magbele, Mabang, Kpangbama, and Moyamba bridges.

170.

The European Union, African Development Bank, DFID, IDB and Kuwaiti Fund for Development will disburse Le221.3 billion for the construction of the bridges rehabilitation of Matotoka-Sefadu Road, Pendembu-Kailahun Road, and the Bo- Bandajuma Road.
Cluster Six: Addressing Women, Children and Disability Issues 171.

Mr. Speaker, Honourable Members, women and children are the most vulnerable groups in our society.

As part of efforts to address some of the challenges facing them, Government is allocating from the recurrent budget, Le16.2 billion to the Ministry of Social Welfare including Le1.85 billion for devolved functions.
An amount of Le4.4 billion is provided for children's issues including Le2.1 billion as support to the National Children's Commission and Le2.3 billion for devolved functions.

In addition, an amount of Le1.2 billion is allocated from the domestic capital budget as counterpart contribution to the Post Ebola Recovery Investment Project.

172.
172.

The Ministry of Planning and Economic Development and Ministry of Finance will work very closely with the Ministry of Social Welfare Gender and Children's Affairs to develop credible programmes to address the diverse needs of this vulnerable group.

Cluster Seven: Addressing Vulnerabilities and Building Resilience (Environment, Climate Change and Disaster Management) 173.
Mr. Speaker, Honourable Members, Sierra Leone is not only vulnerable to economic shocks but also to natural disasters as we have experienced in recent times.

Unfortunately, Sierra Leone has been classed among the most severely exposed countries to the dangers of climate change.

The World Bank estimated that the probability of future disasters occurring in the multiple climate change disaster prone areas is high, given the current layout of the land.

37 174.
37 174.

In an effort to address these challenges, Government is allocating from the recurrent budget, Le15.2 billion to the Sierra Leone Environmental Protection Agency, Le3.3 billion to the Nuclear Safety and Radiation Protection Agency and Le1.2 billion to the Sierra Leone Meteorological Agency.

In addition, Government is allocating from the domestic capital budget Le1.5 billion for the establishment of a Central Facility for Radioactive Waste.

Budget Deficite and Financing 175.


The overall budget deficit, excluding grant is projected to derease to Le2 trillion (5.5 percent of GDP) in 2019 from Le2.9 trillion (9.4 percent of GDP) in 2018.

The deficit including grants is projected at Le990.6 billion (2.7 percent of GDP) in 2019 compared to Le2.0 trillion (6.6 percent of GDP) in 2018.

Net foreign financing of the deficit will amount to Le716.4 billion.

Domestic financing will amount to Le830 billion (2.2 percent of GDP).
Of these bank financing will amount to Le803 billion.

IX.

Risks to the Implementation of the Budget 176.

Mr. Speaker, Honourable Members, the potential risks that could derail the implementation of the Government Budgets have been identified and discussed in the Government's Fiscal Strategy Statement.
For the 2019 Budget, the following risks have been identified: (i) Continuous fall in the price of iron ore and its implications for growth, revenue and foreign exchange earnings; (ii) Further increase in the price of fuel in the international market and its implications for Government expenditure, foreign exchange reserves and stability of the exchange rate; (iii) Rising inflation and domestic interest rates and their implications for Government expenditure on the wage bill, goods and services and interest payments on domestic debt; (iv) Contingent liabilities arising from the inefficiencies of the operations of State Owned Enterprises as well as Public Private Partnerships; (v) Unexpected shortfall in domestic revenue collection; (vi) Delays in the disbursement of budget support by development partners; (vii) Weak implementation of structural reforms and non-adherence to the IMF programme targets, which could derail the programme with the Fund; and 38 (viii) The occurrence of natural disasters and associated expenditure, which could derail the implementation of the budget.
X.

Conclusion 177.

Mr. Speaker, Honourable Members, the 2019 Budget seeks to consolidate efforts aimed at restoring fiscal discipline in the management of the economy.

It brings hope to a country that had lost the glory of being the "Athens of West Africa" to a country where school children can no longer read a passage or write their names.
It also brings hope to the people of Sierra Leone, who had lost hope of being tagged as one of the countries recording the highest death of infants, children and mothers.

Thus, the theme of this Budget is "Fiscal Consolidation for Human Capital Development".

178.
178.

The policies and programmes contained in this budget will restore donor and investor confidence in the economy, which will attract foreign direct investment and expand existing domestic investment as well as facilitate the inflow of official development assistance.

This budget consolidates previous efforts at improving the infrastructure of the country by ensuring value for money this time around.
The sum total of all of these policies, programmes and projects will help grow the economy and create job opportunities.

179.

Mr. Speaker, Honourable Members, following the on going restructuring, the Ministry of Finance is now well positioned to effectively design policies and programmes for moving the economy forward.

All these would not have happened without the support of my colleagues in the Ministry of Finance.

180.
180.

It is therefore my singular honour to express my sincere gratitude to the Deputy Minister of Finance, the Financial Secretary, Principal Deputy Financial Secretary, all Directors and staff in the Ministry of Finance for their support in the design and implementation of policies including this Budget Policy Statement.
We also appreciate the Minister of Planning and Economic Development, her Deputy Minister, the Development Secretary, Directors and staff for their contribution to the preparation of the capital budget.

181.

The Governor, Deputy Governor, Management and staff of the Bank of Sierra Leone are appreciated for their cooperation in further enhancing the coordination of fiscal and monetary policies.
The Commissioner General, Management and staff of the National Revenue Authority deserve special commendation for their tireless efforts in the mobilisation of domestic revenue.

39 182.

Mr. Speaker, Honourable Members, I would like to specifically recognise the bipartisan role played by this Noble House of Parliament in passing legislations that are contributing to the restoration of fiscal discipline and improving economic governance.
In addition, we also wish to acknowledge the invaluable role played by the Attorney General and Minister of Justice, the Solicitor General and staff in the Law Officers Department for their facilitation and finalisation of the various Bills and Statutory Instruments.
I would also like to recognise our development partners, who have committed 183. to disburse budget support before the end of the year and have been providing project support as well as technical assistance and advisory services that have contributed to ongoing improvements in economic governance.

184.

My gratitude also goes to District Budget Oversight Committees, Non-State Actors, and members of the electronic and print media who participated in our open Budget Policy Discussions.
As usual, the Government Printer and staff rose to the occasion and produced the printed Budget Statement and estimates on time.

185.

Finally, let me thank His Excellency, President Rtd.

Brig.

Julius Maada Bio and the Hon.

Vice President Dr. Juldeh Jalloh, for their firm leadership and support to the Ministry of Finance in the implemention of these economic reforms.
I would also like to thank collegue Cabinet Ministers for their understanding and commitment to priority programmes in the midst of scares resources.

186.
186.

On this Note, Mr. Speaker, Honourable Members, let me reiterate that this Budget is the first in a series of Budget Policy statements that will restore fiscal discipline, promote human capital development, continue to improve infrastructure, provide space for the private sector to play its rightful role and provide support to the vulnerable groups of our society.

THIS IS THE NEW AND THE RIGHT DIRECTION.

I therefore, commend this Budget to the House.

I thank you and God Bless Us All.
40 BUDGET PROFILE 41 GOVERNMENT OF SIERRA LEONE GOVERNMENT BUDGET and STATEMENT OF ECONOMIC AND FINANCIAL POLICIES For the Financial Year, 2019 Theme: “Fiscal Consolidation for Human Capital Development” DELIVERED BY JACOB JUSU SAFFA Minister of Finance in the Chamber of Parliament TOWER HILL, FREETOWN ON Friday, 2nd November, 2018 at 10:00 a.m. 42 In millions of Leones (Le’m) PARTICULARS Total Revenue and Grants Domestic Revenue Income Tax Revenue 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 i Mines Department Royalty on Rutile Royalty on Bauxite Royalties on Diamond and Gold Royalty on Iron Ore Licences(Including Petroleum Revenue) Other Departments Royalties etc.
on Fisheries Parastatals Other Revenues (Including TSA Agencies and Timber) Road User Charges & Vehicle Licences Grants Programme o/w Debt Relief Assistance o/w HIPC - $' m o/w Global Fund Salary Support o/w External Donors Budgetary Support /4 o/w UK DFID - $' m o/w EU - $' m o/w World Bank - $' m o/w African Dev.
Bank - $' m Elections Basket Fund Support to the 2018 General Elections Project - Other Projects GOVERNMENT OF SIERRA LEONE ANNEX 1–BUDGET PROFILE FOR FY2017–2021 FY2017 % of GDP FY2017 Actual Q1-4 Jan - Dec FY2018 Estimate Q1 - Q4 Jan - Dec FY2018 % of GDP FY2019 Budget Q1 - Q4 Jan - Dec FY2019 % of GDP FY2020 Indicative FY2020 % of GDP FY2021 FY2021 Indicative % of GDP Q1 - Q4 Jan - Dec Q1 - Q4 Jan - Dec 4,023,073 3,339,922 1,188,596 213,684 971,689 3,222 713,965 411,921 302,044 909,768 485,727 407,006 17,035 149,022 48,733 9,148 20,603 25,568 44,969 237,674 72,303 29,500 135,870 140,897 683,151 163,887 12,111 $1.60 15,042 136,733 $0.00 $18.10 $0.00 $0.00 - - $0.86 0 617,132 $0.00 $27.26 $30.00 $ $0.00 27,306 381,710 $0.00 $26.55 $20.00 $ $0.00 0 502,748 $0.00 $26.55 $20.00 $15.00 0 0 679,260 5.3% 1.3% 4.0% 0.1% 3.1% 1.3%
$ $0.00 0 288,416 $0.00 $0.00 $20.00 $ GOVERNMENT OF SIERRA LEONE ANNEX 1–BUDGET PROFILE FOR FY2017–2021 In millions of Leones (Le’m) PARTICULARS Total Expenditure and Lending minus Repayments Recurrent Expenditure Wages & Salaries o/w: Pensions, Gratuities and Other Allowances o/w: Contributions to Social Security Non-Salary, Non-Interest Recurrent Expenditure Goods and Services o/w Social and Economic o/w Free Education Programme (Senior Secondary) General and Others o/w National Revenue Authority Statistics - Sierra Leone Defence Expenditure Police Correctional Services Subsidies and Transfers Transfers to Local Councils i i Grants for Admin.
Expenses Grants for Devolved Functions o/w Free Education Programme (Pre/Primary & JSS) Grants toTertiary Educational Institutions Transfer to Road Maintenance Fund Transfers to Other Agencies (TSA Agencies) Energy Subsidies(Incl.
Fuel) o/w Karpower Energy Other Independent Power Providers Fuel For EGTC and EDSA Machines Elections and Democratisation Domestic contribution National Electoral Commission Foreign contribution Total interest payments Domestic Interest Foreign Interest Capital Expenditure and Net Lending Capital Expenditure Foreign Loans and Grants Loans Grants Domestic FY2017 Actual Q1-4 Jan - Dec FY2017 % of GDP FY2018 Estimate Q1 - Q4 Jan - Dec FY2018 % of GDP FY2019 Budget Q1 - Q4 Jan - Dec FY2019 % of GDP FY2020 Indicative FY2020 % of GDP FY2021 FY2021 Indicative % of GDP Q1 - Q4 Jan - Dec Q1 - Q4 Jan - Dec 0.0%
GOVERNMENT OF SIERRA LEONE ANNEX 1–BUDGET PROFILE FOR FY2017–2021 In millions of Leones (Le’m) PARTICULARS FY2017 % of GDP FY2017 Actual Q1-4 Jan - Dec FY2018 Estimate Q1 - Q4 Jan - Dec FY2018 % of GDP FY2019 Budget Q1 - Q4 Jan - Dec FY2019 % of GDP FY2020 Indicative FY2020 % of GDP FY2021 FY2021 Indicative % of GDP Q1 - Q4 Jan - Dec Q1 - Q4 Jan - Dec Lending minus Repayment (23,074) -0.1% - 0.0% 0 0.0% 0 0.0% 0 0.0% OVERALL DEFICIT/SURPLUS (-) (+) (on commitment basis) including grants excluding grants basic primary balance 1/ 2/ domestic primary balance Contingency Expenditure: Contingency Fund Special Presidential Warrants Unallocated Expenditures (2,382,565) (3,065,716) (1,217,224) (1,758,629) (6,122) (6,122) 0 0 Change in Arrears: (66,908) Domestic Suppliers (Incl.
outstanding commitments of previous year) (23,471) Govt.
Arrears to Parastatals - (43,437) Wages Arrears 3/ i i i OVERALL DEFICIT (CASH BASIS) Including grants TOTAL FINANCING Foreign Borrowing (Loans) Project Programme (Includes IMF Budget Support) External Debt Amortisation Domestic Financing 2/ Bank Central Bank IMF SDR On-lending Ways and Means Advances Securities World Bank On-lending Commercial Banks Non-Bank Privatisation and Other Receipts Float o/w: Cheques Payable Change in Outstanding Commitments Movements in Cheques on Hold at BSL and AGD at end of period (2,455,595) 2,455,595 766,195 1,030,393 727,174 303,220 (264,199) 1,268,160 1,215,577 584,404 228,132 8,436 467,836 (120,000) 631,173 52,583 0 421,240 (177,055) 0 617,316 -9.0% -11.5% -4.6% -6.6% 0.0% 0.0% 0.0% 0.0% -0.3% -0.1% 0.0% -0.2% -9.2% 9.2% 2.9% 3.9% 2.7% 1.1% -1.0% 4.8% 4.6% 2.2% 0.9% 0.0% 1.8% -0.5% 2.4% 0.2% 0.0% 1.6% (1,909,971) (2,927,733) (559,651) (1,529,769) (116,118) (30,919) (19,748) (65,451) (11,918) (5,265) (2,176) (4,477) (2,038,007) 2,038,007 805,886 1,143,000 1,023,000 120,000 (337,114) 1,292,508 1,242,508 581,159 0 47,177 533,982 - 661,348 50,000 0 (60,386) - 0 (60,386) -6.1% -9.4% -1.8% -4.9% -0.4% -0.1% -0.1% -0.2% 0.0% 0.0% 0.0% 0.0% -6.6% 6.6% 2.6% 3.7% 3.3% 0.4% -1.1% 4.2% 4.0% 1.9% 0.0% 0.2% 1.7% 0.0% 2.1% 0.2% 0.0% -0.2% (952,345) (2,016,174) 261,593 (705,221) (30,133) (15,066) (7,533) (7,533) (8,157) (5,602) (1,601) (954) -2.6% -5.5% 0.7% -1.9% -0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% (806,996) (1,989,004) 491,492 (641,682) (117,175) (58,587) (29,294) (29,294) (53,219) (50,664) (1,601) (954) (990,634) -2.7% (977,390) 990,634 250,400 716,393 588,393 128,000 (465,993) 830,273 803,060 540,056 0 55,582 484,474 0 263,004 27,213 0 (90,039) 0 0 (90,038) 2.69% 0.68% 1.94% 1.60% 0.35% -1.3% 2.3% 2.2% 1.5% 0.0% 0.2% 1.3% 0.0% 0.7% 0.1% 0.0% -0.2% 977,390 328,278 685,278 685,278 0 (357,000) 937,107 907,026 449,632 0 63,448 386,185 0 457,394 30,081 0 (287,996) 0 0 (287,995) -1.9% -4.6% 1.1% -1.5% -0.3% -0.1% -0.1% -0.1% -0.1% -0.1% 0.0% 0.0% -2.3% 2.3% 0.8% 1.6% 1.6% 0.0% -0.8% 2.2%
 2.1% 1.0% 0.0% 0.1% 0.9% 0.0% 1.1% 0.1% 0.0% -0.7% (696,862) (1,543,585) 948,928 (271,405) (117,096) (58,548) (29,274) (29,274) (53,219) (50,664) (1,601) (954) -1.4% -3.1% 1.9% -0.5% -0.2% -0.1% -0.1% -0.1% -0.1% -0.1% 0.0% 0.0% (867,177) -1.7% 867,177 1.7% 0.7% 1.5% 1.5% 0.0% -0.8% 1.0% 1.0% 0.6% 0.0% 0.1% 0.5% 0.0% 0.4% 0.0% 0.0% 0.0% 353,841 729,728 729,728 0 (375,887) 513,336 488,747 285,806 0 47,691 238,116 0 202,941 24,589 0 0 0 0 - GOVERNMENT OF SIERRA LEONE ANNEX 1–BUDGET PROFILE FOR FY2017–2021 In millions of Leones (Le’m) PARTICULARS FY2017 % of GDP FY2017 Actual Q1-4 Jan - Dec FY2018 % of GDP FY2018 Estimate Q1 - Q4 Jan - Dec Adjustment for Issuance/Redemption of Loans and Advances (5,857) (13,163) Unaccounted Financing Gap Financing Gap (US$'m) - (1.7) 0.0% Memorandum Items: Free Education Programme Energy Subsidies(Incl.
Fuel) Stock of Committed Obligations Public Debt Charges i v o/w External Debt Payments (incl.

HIPC Debt Relief) - - 891,240 866,253 330,970 External Budgetary Support (excl.

HIPC Debt Relief; incl.
PBF) 454,996 Nominal GDP Figure (excluding Iron Ore) Poverty Related Expenditure Exchange Rate Le/US$ 26,607,000 912,384 7,555 3.3% 1.2% 100.0% 3.4% - (0) - (0) 190,932 154,525 764,866 1,288,196 434,196 737,132 0.0% 0.6% 0.5% 2.5% 4.1% 1.4% 31,086,010 100.0% 0 8,200 FY2019 Budget Q1 - Q4 Jan - Dec 0 (0) - (0.0) 200,253 100,000 674,828 1,500,554 563,872 537,016 36,834,786 2,482,000 8,200 FY2019 % of GDP FY2020 Indicative FY2020 % of GDP FY2021 FY2021 Indicative % of GDP Q1 - Q4 Jan - Dec Q1 - Q4 Jan - Dec 0.0% 0.5% 0.3% 1.8% 4.1% 1.5% 0 (0) - (0.0) 244,404 90,000 386,832 1,472,958 456,958 502,748 0.0% 0.6% 0.2% 0.9% 3.4% 1.1% 0 0 - 0.0 275,844 121,748 1,580,365 477,128 288,416 0.0% 3.2% 1.0% 100.0% 43,277,204 100.0% 49,976,418 100.0% 3,023,000 8,168 3,023,000 8,240 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 US$2 million from Global Fund to support salaries of Health Sector Workers under the Free Health Care Programme.
ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details 1 GENERAL SERVICES 105 Ministry of Political and Public Affairs of which: African Peer Review Mechanism (APRM) 106 Office of the Chief Minister Administrative and Operating Costs Communications Unit Presidential Infrastructure Initiative Directorate of Science, Technology and Innovation 107 Ministry of Local Government & Rural Development Administrative and Operating Costs o/w: Decentralisation Secretariat Southern Province o/w: District Offices (Bo, Moyamba, Pujehun, Bonthe) Eastern Province v o/w: District Offices (Kenema, Kono, Kailahun) Northern Province o/w: District Offices (Bombali, Tonkolili, Koinadugu,Falaba) North West Province o/w: District Offices (Port Loko, Kambia, Karene) 108 Sierra Leone Small Arms Commission 110 Office of the President Office of the Secretary to the President o/w: Commission of Enquiry National Assets and Government Property 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 Office of the Secretary to the Vice President Millennium Challenge Compact Secretariat Extractive Industry Transparency Initiative Secretariat Public Private Partnership Unit FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp 19.0% 0 .
1 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

7 % 0 .

2 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 1 .

5 % 0 .

9 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

7 % 0 .

7 % 0 .

0 % 0 .

0 % 0 .


0 % .

1 % 0 .

0 % 0 .

4 % 0 .

3 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

8 % 0 .

2 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .


0 % 1 .

6 % 0 .

9 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

8 % 0 .

7 % 0 .

0 % 0 .

0 % 0 .


0 % FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 26.0% 0 .

1 % 0 .

0 % 0 .

4 % 0 .

3 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

9 % 0 .

2 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .


1 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 1 .

8 % 1 .

0 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

9 % 0 .

8 % 0 .

0 % 0 .

0 % 0 .
0 % GOVERNMENT OF SIERRA LEONE ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 In millions of Leones (Le’m) Details 116 Parliament Parliamentary Service Commission 117 Cabinet Secretariat o/w: Cabinet Oversight and Monitoring Unit 118 The Judiciary 121 Audit Service Sierra Leone 122 Human Resource Management Office 123 Public Service Commission 124 Law Officers' Department v i Office of the Solicitor General Justice Sector Coordinating Office Sierra Leone Law School Legal Aid Board Administrator and Registrar General 125 Local Courts 126 Independent Police Complaints Board 127 Ministry of Planning and Economic Development Office of the Development Secretary National Authorising Office 128 Ministry of Foreign Affairs & International Co-operation Administrative and Operating Costs o/w Postings of New Ambassadors and Diplomats 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 FY 2019 Budget 14,500.0 2,294.9 2,301.9 625.9 14,429.9 6,567.6 2,777.3 2,295.1 12,048.4 3,688.2 605.7 1,000.0 6,069.7 684.8 690.1 958.5 14,357.1 12,857.1 1,500.0 43,752.3 19,403.7 - 1,620.8 2,606.1 1,141.3 1,193.4 1,040.2 1,194.6 1,017.4 1,192.0 1,040.2 988.8 929.2 970.2 % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp 0 .
7 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

7 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

6 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

3 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

7 % 0 .

6 % 0 .

0 % 2 .

0 % 0 .

9 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .


0 % .

7 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

7 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

6 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

7 % 0 .

7 % 0 .

0 % 2 .

2 % 1 .

0 % 0 .


0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 0 .

8 % 0 .

1 % 0 .

1 % 0 .


0 % 0 .

8 % 0 .

4 % 0 .

2 % 0 .

1 % 0 .

7 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

8 % 0 .

8 % 0 .

0 % 2 .

4 % 1 .

1 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .
1 % GOVERNMENT OF SIERRA LEONE ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 In millions of Leones (Le’m) Details Embassy, Berlin Embassy, Iran High Commission, Accra Embassy, Libya Embassy, Dakar Embassy, Dubai Embassy, Kenya Sierra Leone Mission, Geneva Embassy, Kuwait Embassy, Seoul 129 Ministry of Finance Office of the Financial Secretary Subscriptions to International Organisations Financial Intelligence Unit v i i 130 National Revenue Authority (NRA) 131 Revenue Appellate Board 132 Accountant General's Department 133 Ministry of Information and Communication o/w Office of Government Spokesman 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 Justice and Legal Service Commission 144 Human Rights Commission Sierra Leone 145 Rights to Access Information Commission FY 2019 Budget 709.8 926.4 1,186.1 901.8 1,015.6 627.6 798.7 833.6 1,088.4 1,326.3 58,019.7 17,305.3 39,000.1 1,714.2 98,000.0 653.1 33,222.7 4,055.5 445.9 18,000.0 853.4 7,530.4 2,032.1 1,589.0 3,050.8 3,207.5 164.6 1,263.3 1,024.7 % of Total Non Int/Sal Recurr Exp 0 .
0 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

1 % 2 .

7 % 0 .

8 % 1 .

8 % 0 .

1 % 4 .

6 % 0 .

0 % 1 .

6 % 0 .

2 % 0 .

0 % 0 .

8 % 0 .

0 % 0 .

4 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .


0 % FY 2020 Indicative 780.8 1,019.1 1,304.8 991.9 1,117.2 690.4 878.5 917.0 1,197.3 1,459.0 63,821.6 19,035.8 42,900.2 1,885.7 107,800.0 718.4 36,544.9 4,461.1 490.5 78,970.3 938.8 8,283.4 2,235.4 1,747.9 3,355.8 3,528.3 181.0 1,389.6 1,127.2 % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

1 % 3 .

0 % 0 .

9 % 2 .

0 % 0 .

1 % 5 .


1 % 0 .

0 % 1 .

7 % 0 .

2 % 0 .

0 % 3 .

7 % 0 .

0 % 0 .

4 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

1 % 3 .

3 % 1 .


0 % 2 .

2 % 0 .

1 % 5 .

6 % 0 .

0 % 1 .

9 % 0 .

2 % 0 .

0 % 4 .

1 % 0 .

0 % 0 .

4 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .
1 % ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details 2 SECURITY SERVICES 201 Ministry of Defence Rice for Officers and Other Ranks Logistics and Other Operating Costs o/w: Outstanding Payment for on-going Contracts Drugs and Medical Supplies 203 National Civil Registration Authority 205 Ministry of Internal Affairs Administrative and Operating Costs 206 Sierra Leone Police v i i i Administrative and Operating Costs o/w Fuel and Spares o/w Spares Rice for Officers and Other Ranks Security Hardware and Other Logistics o/w: Outstanding payment for Vehicles 207 Sierra Leone Correctional Services o/w: Inmates Welfare (Diets, Toiletories, Drugs etc) Uniforms and Regalia for Correctional 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 211 Immigration Department Administrative and Operating Costs Manning of Various Border Immigration Posts 212 National Drugs Law Enforcement Agency FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp .
5 % 0 .

8 % 3 .

7 % 1 .

0 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 4 .

1 % 1 .

2 % 0 .

3 % 0 .

1 % 1 .

9 % 1 .

0 % 0 .

2 % 2 .

5 % 2 .

1 % 0 .

1 % 0 .

2 % 0 .

8 % 0 .

2 % 0 .

7 % 0 .

2 % 0 .

3 % 0 .

4 % 0 .

2 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .


0 % .

4 % 0 .

9 % 5 .

5 % 2 .

7 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 5 .

9 % 1 .

3 % 0 .

3 % 0 .

1 % 2 .

0 % 2 .

6 % 1 .

8 % 3 .

5 % 3 .

0 % 0 .

1 % 0 .

3 % 0 .

9 % 0 .

2 % 0 .

7 % 0 .


2 % 0 .

3 % 0 .

4 % 0 .

2 % 0 .

2 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

0 % .

7 % 0 .

9 % 5 .

8 % 2 .

8 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 6 .

2 % 1 .

4 % 0 .

3 % 0 .

1 % 2 .

1 % 2 .

7 % 1 .


8 % 3 .

7 % 3 .

1 % 0 .

1 % 0 .

3 % 0 .

9 % 0 .

2 % 0 .

7 % 0 .

2 % 0 .

3 % 0 .

4 % 0 .

2 % 0 .

2 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .
0 % ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 3 SOCIAL SERVICES 609,211.9 17.9% 880,516.2 25.9% 1,006,196.9 30.2% 300 Ministry of Technical and Higher Education Administrative and Operating Costs Tertiary Education and Technical and Vocational Education and Training Grants-in-Aid Tertiary Education Commission Tuition Fees Subsidies Grants to Tertiary Education Grants for Tertiary Entrance Application Forms Student's Loan Scheme Technical/Vocational Education Higher Education, Science and Technology Science and Technology Committee Barefoot Solar Technicians Training Centre i x 301 Ministry of Basic and Secondary Education Administrative and Operating Costs Improving Access to Free and Quality Education Planning and Development Services Pre-primary and Primary Education of which: Grants to Handicapped Schools of which: School Feeding Programme (PRP) Secondary Education of which: Grants in Aid to Government Boarding Schools of which: Examination Fees to WAEC for WASCE of which: Free Education Programme for Senior Secondary Schools of which: Girl Child Programme of which: Textbooks of which: National Awards Programme Physical and Health Education Inspectorate Division Non Formal Education 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 Formulate Ecotourism Development Plan % 0 .
1 % 9 .

8 % 0 .

9 % 0 .

1 % 5 .

2 % 3 .

1 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 6 .

5 % 0 .

3 % 6 .

2 % 0 .

1 % 3 .

4 % 0 .

1 % 3 .

3 % 2 .

5 % 0 .

7 % 0 .

7 % 0 .

4 % 0 .

5 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

5 % 0 .

0 % 0 .

4 % 0 .

3 % 0 .

5 % 0 .

1 % 0 .

4 % 0 .

1 % 0 .

3 % 0 .


2 % % 0 .

1 % 1 4.5 % 1 .

0 % 0 .

1 % 8 .

0 % 4 .

8 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 7 .


9 % 0 .

3 % 7 .

6 % 0 .

2 % 3 .

7 % 0 .

1 % 3 .

6 % 3 .

5 % 1 .

2 % 0 .

7 % 0 .

8 % 0 .

5 % 0 .

3 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

5 % 0 .

3 % 0 .

6 % 0 .

1 % 0 .

5 % 0 .

2 % 0 .

3 % 0 .


2 % % 0 .

1 % 1 5.9 % 1 .

0 % 0 .

1 % 8 .

4 % 5 .

3 % 0 .

3 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 8 .


7 % 0 .

4 % 8 .

4 % 0 .

2 % 4 .

1 % 0 .

1 % 4 .

0 % 3 .

9 % 1 .

3 % 0 .

8 % 0 .

9 % 0 .

6 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

6 % 0 .

1 % 0 .

5 % 0 .

3 % 0 .

6 % 0 .

1 % 0 .

6 % 0 .

2 % 0 .

4 % 0 .
2 % ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details 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 Programme Tuberculosis and Leprosy Control Programme Reproductive and Child Health Care Services National School Health Programme Immunization Programme/EPI Reproductive Health/Family Planning Secondary Health Care Services Tertiary Health Care Services (National & Referral Hospitals) Directorate of Hospitals and Laboratory Support Services o/w: Procurement of Free Health Care Drugs Procurement of Cost Recovery Drugs and Other Medical Supplies x 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 - Disability Commission Policy Development and Strategic Planning Gender and Children's Affairs of which: Gender and Children's Programmes Children's Commission of which: Child Orphans 306 Ministry of Lands, Housing and the Environment 307 National Medical Supplies Agency Administrative and Operating Costs 308 National Commission for Social Action 309 Dental and Medical Board 310 Ministry of Youth Affairs Administrative and Operating Costs Coordination of Youth Policies and Programmes National Youth Commission FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp 8 .
2 % 0 .

5 % 1 .

7 % 0 .

3 % 1 .

0 % 0 .

4 % 0 .

2 % 0 .

1 % 0 .

4 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

1 % 1 .

5 % 0 .

1 % 4 .

4 % 1 .

5 % 2 .

9 % 0 .

8 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

4 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .


2 % % 0 .

6 % 2 .

0 % 0 .

3 % 1 .

1 % 0 .

5 % 0 .

2 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

1 % 1 .

5 % 0 .


1 % 1 0.0 % 4 .

1 % 5 .

9 % 0 .

8 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

4 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .


2 % FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 1 7.3 % 0 .

7 % 2 .

8 % 0 .

9 % 1 .

4 % 0 .

5 % 0 .

3 % 0 .

2 % 0 .


6 % 0 .

1 % 0 .

4 % 0 .

0 % 0 .

2 % 1 .

6 % 0 .

1 % 1 1.9 % 4 .

9 % 7 .

0 % 0 .

9 % 0 .

1 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

4 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

6 % 0 .

1 % 0 .

2 % 0 .
3 % ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details 311 Health Service Commission 312 Teaching Service Commission 313 National Youth Service 314 National HIV and AIDS Commission 315 Teaching Hospitals Complex Administration 316 Civil Service Training College 345 Pharmacy Board Services 4 ECONOMIC SERVICES x i 401 Ministry of Agriculture and Forestry 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 Procurement of Agricultural Tools and Equipment Procurement and Distribution of Agricultual Processing Equipment Emergency Recovery Priority Programme on Agriculture Forestry Conservation Division o/w: Mainstreaming Forestry and Wildlife into Agricultural Practices Agricultural Engineering/Land and Water Development Division o/w: Rehabilitation of Inland Valley Swamps Agricultural Extension Services Planning, Evaluation, Monitoring and Statistics Division (PEMSD) o/w: Collection and Analysis of Agricultural Statistics Livestock Division Procurement of Livestock Establishment of District Livestock Clinics Training of Community Animal Health Workers Procurement of Animal Vaccines FY 2019 Budget 1,190.9 1,755.9 3,167.9 3,508.0 3,627.3 954.6 6,379.2 % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 0 .
1 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

3 % 1,421.0 2,095.1 3,484.7 4,185.7 4,328.1 1,050.0 7,611.6 0 .

1 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

4 % 1,695.5 2,499.9 3,833.2 4,994.4 5,164.3 1,155.0 9,082.1 0 .

1 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .


4 % .

8 % 0 .

5 % 0 .

2 % 3 .

3 % 0 .

5 % 0 .

4 % 2 .

3 % 1 .

0 % 0 .

5 % 0 .

3 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

3 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .


1 % 187,818.2 11,791.4 5,669.3 150,713.2 13,294.3 11,069.0 125,344.0 41,832.7 28,352.4 22,412.1 25,883.0 6,863.9 3,719.4 2,098.7 8,355.5 7,317.3 6,193.7 4,808.2 1,962.0 14,311.6 4,176.2 2,990.2 2,929.8 2,839.0 8 .

8 % 0 .

6 % 0 .

3 % 7 .

1 % 0 .

6 % 0 .

5 % 5 .

9 % 2 .

0 % 1 .

3 % 1 .

1 % 1 .

2 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

4 % 0 .

3 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

7 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .


1 % 197,209.1 12,381.0 5,952.8 158,248.9 13,959.1 11,622.4 131,611.2 43,924.3 29,770.0 23,532.7 27,177.1 7,207.1 3,905.4 2,203.6 8,773.2 7,683.2 6,503.4 5,048.6 2,060.1 15,027.2 4,385.0 3,139.7 3,076.3 2,980.9 9 .

3 % 0 .

6 % 0 .

3 % 7 .

4 % 0 .

7 % 0 .

5 % 6 .

2 % 2 .

1 % 1 .

4 % 1 .

1 % 1 .

3 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

4 % 0 .

4 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

7 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .
1 % ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 402 Ministry of Fisheries and Marine Resources Administrative and Operating Costs Support to Artisanal Fishing Procurement and Distribution of appropriate Fishing Gears Training on appropriate and sustainable fishing practices Promote Fish Export Activities Establish and Operationalise Fish Testing Laboratory 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 x i i 404 Ministry of Transport and Aviation Administrative and Operating Costs Payment of outstanding Contracts on Procurement of Government Vehicles Establish and opeationalise a Planning and Policy Unit 405 Ministry of Tourism and Cultural Affairs National Tourist Board o/w Development and Implementation of Tourism Marketing Strategy Monuments and Relics Commission National and Railway Museums 406 Ministry of Energy Administrative and Operating Expenses Bumbuna Watershed Unit Energy Subsidies(Incl.
Fuel) o/w Karpower Energy Other Independent Power Supply Fuel For EGTC 407 Ministry of Labour and Social Security Administrative and Operating Costs Strengthening the legal and Institutional Framework for Labour Administration Social Protection Programmes o/w: Cash Transfers to the Aged and Vulnerable Persons .
3 % 0 .

1 % 0 .

8 % 0 .

7 % 0 .

2 % 0 .

4 % 0 .

4 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 2 .

0 % 0 .

0 % 2 .

0 % 0 .

0 % 1 .

2 % 0 .

6 % 0 .

2 % 0 .

3 % 0 .

2 % 4 .

9 % 0 .

2 % 0 .

1 % 4 .

7 % 2 .

7 % 1 .

1 % 0 .

8 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .


1 % .

5 % 0 .

1 % 1 .

0 % 0 .

8 % 0 .

2 % 0 .

4 % 0 .

4 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 2 .

2 % 0 .

0 % 2 .

2 % 0 .

0 % 1 .

3 % 0 .

7 % 0 .

2 % 0 .


4 % 0 .

3 % 5 .

4 % 0 .

3 % 0 .

1 % 5 .

2 % 3 .

0 % 1 .

2 % 0 .

9 % 0 .

4 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % .

8 % 0 .

1 % 1 .

2 % 0 .

9 % 0 .

2 % 0 .

5 % 0 .


5 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

2 % 0 .

1 % 1 .

5 % 0 .

0 % 1 .

5 % 0 .

0 % 1 .

4 % 0 .

7 % 0 .

2 % 0 .

4 % 0 .

3 % 6 .

0 % 0 .

3 % 0 .

1 % 5 .

7 % 2 .

9 % 1 .

5 % 1 .

4 % 0 .

4 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .


1 % ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details 408 Ministry of Works and Public Assests 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 Works Project Implementation and Monitoring Unit 409 Ministry of Trade and Industry Administrative and Operating Costs Export Development x i i i 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 Coordination of Doing Business Reforms Unit Industrial Planning and Development 410 National Protected Area Authority o/w: Conservation Trust Fund Agency 411 Road Maintenance Fund Road Maintenance Fund Administration Sierra Leone Roads Authority Road Maintenance Activities 412 National Telecommunications Commission (NATCOM) 413 Sierra Leone Electricity and Water Regulatory Commission 414 Ministry of Water Resources Administrative and Operating Costs Water Directorate o/w: Grants to SALWACO o/w: Emergency Recovery Priority Programmes on Water Water Resources Management Unit National Water Resources Management Agency FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp .
6 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

6 % 0 .

0 % 0 .

6 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 5 .

9 % 0 .

8 % 0 .

5 % 4 .

6 % 2 .

8 % 0 .

1 % 0 .

6 % 0 .

1 % 0 .

5 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .


0 % .

6 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

0 % 0 .

7 % 0 .

0 % 0 .

6 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .


0 % 7 .

1 % 0 .

8 % 1 .

5 % 4 .

9 % 3 .

8 % 0 .

1 % 0 .

7 % 0 .

1 % 0 .

5 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

0 % .

7 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

3 % 0 .

3 % 0 .


0 % 0 .

7 % 0 .

0 % 0 .

7 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 7 .

5 % 0 .

8 % 1 .

5 % 5 .

1 % 3 .

8 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

4 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .
0 % ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details Local Content Agency 415 Sierra Leone Maritime Administration (SLMA) 416 Civil Aviation Authority 417 Nuclear Safety and Radiation Protection Authority 418 Sierra Leone Agricultural Research Institute (SLARI) 419 420 Sierra Leone Environment Protection Agency (SLEPA) 421 Small and Medium Enterprises Development Agency (SMEDA) 422 Sierra Leone Meteorological Agency 423 Sierra Leone Petroleum Regulation Agency 424 Sierra Leone Petroleum Directorate 5 MISCELLANEOUS SERVICES Miscellaneous Services 501001 Miscellaneous Services - Secretary to the President 501002 Miscellaneous Services - General 501003 Miscellaneous Services - Accountant-General's Office x i v 6 CONTINGENCY EXPENDITURE Contingency Fund Special Presidential Warrants Unallocated Expenditures 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 Free Education Programme for Primary Education Textbooks Teaching and Learning Materials Secondary Education of which: Examination Fees to WAEC for BECE of which: Free Education Programme for Junior Secondary Education of which: Textbooks of which: Science Equipments Government Libraries Education Development FY 2019 Budget 17,244.9 1,830.8 3,294.0 5,152.6 718.9 15,154.2 2,027.3 1,182.4 3,857.1 6,846.3 - - - - - 30,132.6 15,066.3 7,533.1 7,533.1 191,890.4 7,649.9 7,649.9 184,240.5 939.9 86,763.1 3,738.3 43,920.8 5,941.9 37,978.9 23,850.3 10,742.2 3,386.3 31,951.4 10,027.5 13,252.1 6,695.8 1,975.9 2,195.8 4,956.9 % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp 0 .
8 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

7 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

3 % 0.0% 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 1.4% 0 .

7 % 0 .

4 % 0 .

4 % 9.0% 0 .

4 % 0 .

4 % 8 .

7 % 0 .

0 % 4 .

1 % 0 .

2 % 2 .

1 % 0 .

3 % 1 .

8 % 1 .

1 % 0 .

5 % 0 .

2 % 1 .

5 % 0 .

5 % 0 .

6 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .


2 % .

9 % 0 .

1 % 0 .

2 % 0 .

3 % 0 .

0 % 0 .

8 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

3 % 0.0% 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 5.5% 2 .

8 % 1 .


4 % 1 .

4 % 9.3% 0 .

4 % 0 .

4 % 9 .

0 % 0 .

0 % 4 .

9 % 0 .

2 % 2 .

3 % 0 .

3 % 2 .

0 % 1 .

2 % 0 .

6 % 0 .

2 % 2 .

0 % 0 .

5 % 1 .

0 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .


3 % FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 0 .

9 % 0 .

1 % 0 .

2 % 0 .

3 % 0 .

0 % 1 .

0 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

4 % 0.0% 0 .


0 % 0 .

0 % 0 .

0 % 0 .

0 % 5.5% 2 .

7 % 1 .

4 % 1 .

4 % 10.9% 0 .

4 % 0 .

4 % 1 0.5 % 0 .

1 % 5 .

7 % 0 .

3 % 2 .

9 % 0 .

4 % 2 .

5 % 1 .

4 % 0 .

6 % 0 .

5 % 2 .

1 % 0 .

4 % 1 .

1 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .
2 % ANNEX 2a–NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details 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) x v 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 Total Non Salary, Non Interest Recurrent Expenditure Provisions Goods & Services Social and Economic o/w Free Education Programme General and Others o/w National Revenue Authority Statistics - Sierra Leone Defence Expenditure Police Correctional Services Subsidies and Transfers Transfers to Local Councils Grants for Admin.
Expenses Grants for Devolved Functions o/w Free Education Programme Grants to Tertiary Educational Institutions Transfer to Road Maintenance Fund Transfers to Other Agencies Energy Subsidies(Incl.
Fuel) o/w Karpower Energy Other Independent Power Supply Fuel For EGTC Elections and Democratisation - National Electoral Commission Contingency Expenditure FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp 0 .
1 % 0 .

1 % 0 .

1 % 1 .

0 % 2 .

1 % 1 .

0 % 1 .

2 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

9 % 0 .

0 % 0 .

1 % 0 .

1 % 100.0% 65.0% 3 2.9 % 5 .

8 % 2 1.0 % 4 .

6 % 0 .

4 % 4 .

5 % 4 .

1 % 2 .

5 % 33.6% 9.0% 0 .

4 % 8 .

7 % 3 .

6 % 8.4% 5.9% 4.8% 4 .

7 % 2 .

7 % 1 .

1 % 0 .


8 % .

1 % 0 .

1 % 0 .

1 % 0 .

7 % 2 .

4 % 1 .

1 % 1 .

3 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .


5 % 0 .

0 % 0 .

2 % 0 .

2 % 100.0% 63.1% 3 4.3 % 5 .

4 % 1 7.1 % 3 .

8 % 0 .

3 % 4 .

8 % 4 .

4 % 2 .

6 % 32.8% 6.9% 0 .

3 % 6 .

7 % 3 .

2 % 9 .

5 % 5 .

3 % 4 .

5 % 3 .

8 % 2 .

2 % 0 .

9 % 0 .


7 % .

2 % 0 .

1 % 0 .

1 % 0 .

9 % 2 .

4 % 1 .

2 % 1 .

2 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .


7 % 0 .

1 % 0 .

2 % 0 .

2 % 100.0% 63.5% 3 5.1 % 5 .

4 % 1 7.1 % 3 .

8 % 0 .

3 % 4 .

6 % 4 .

2 % 2 .

5 % 32.7% 7.4% 0 .

3 % 7 .

1 % 3 .

4 % 9 .

3 % 5 .

1 % 4 .

3 % 3 .

9 % 1 .

9 % 1 .

0 % 0 .
9 % 2.8% 3.7% ANNEX 2b–PRSP CLUSTER ALLOCATION OF NON SALARY, NON INTEREST RECURRENT EXPENDITURES FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details CLUSTER 1 – EDUCATION FOR DEVELOPMENT 1.1 DELIVERING FREE QUALITY EDUCATION 301 Ministry of Basic and Secondary Education Administrative and Operating Costs Improving Access to Free and Quality Education Planning and Development Services Pre-primary and Primary Education of which: Grants to Handicapped Schools of which: School Feeding Programme (PRP) Secondary Education x v i of which: Grants in Aid to Government Boarding Schools of which: Examination Fees to WAEC for WASCE of which: Free Education Programme for Senior Secondary Schools of which: Girl Child Programme of which: Textbooks of which: National Awards Programme Physical and Health Education Inspectorate Division Non Formal Education 312 Teaching Service Commission 701 Devolved Function - Education Services 1.2 STRENGHTENING TECHNICAL AND HIGHER EDUCATION 300 Ministry of Technical and Higher Education Administrative and Operating Costs Tertiary Education and Technical and Vocational Education and Training Grants-in-Aid Tertiary Education Commission Tuition Fees Subsidies Grants to Tertiary Education Grants for Tertiary Entrance Application Forms Student's Loan Scheme Technical/Vocational Education Higher Education, Science and Technology Science and Technology Committee Barefoot Solar Technicians Training Centre 316 Civil Service Training College FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp .
9 % 0 .

3 % 7 .

6 % 0 .

2 % 3 .

7 % 0 .

1 % 3 .

6 % 3 .

5 % 1 .

2 % 0 .

7 % 0 .

8 % 0 .

5 % 0 .

3 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 4 .

9 % 658,463.8 309,897.0 185,989.8 7,811.4 178,178.4 3,674.5 87,544.3 3,170.7 84,373.6 82,152.4 27,157.0 16,044.4 18,448.0 12,833.7 6,562.6 1,106.8 1,502.2 1,427.2 1,877.8 2,499.9 121,407.2 14.8% 348,566.8 1 4.8 % 0 .

1 % 1 4.5 % 1 .

0 % 0 .

1 % 8 .

0 % 4 .

8 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .


0 % 347,411.8 2,349.1 338,732.3 22,328.4 3,113.3 177,863.3 112,103.6 6,830.0 12,420.1 4,073.6 2,634.9 640.2 3,055.4 1,155.0 30.9% 14.5% 8 .

7 % 0 .

4 % 8 .

4 % 0 .

2 % 4 .

1 % 0 .

1 % 4 .

0 % 3 .

9 % 1 .

3 % 0 .

8 % 0 .

9 % 0 .

6 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 5 .

7 % 16.4% 1 6.3 % 0 .

1 % 1 5.9 % 1 .

0 % 0 .

1 % 8 .

4 % 5 .

3 % 0 .

3 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .
1 % ANNEX 2b–PRSP CLUSTER ALLOCATION OF NON SALARY, NON INTEREST RECURRENT EXPENDITURES FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details CLUSTER 2 – OTHER HUMAN DEVELOPMENT 2.1 HEALTHCARE IMPROVEMENT 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 Malaria Prevention and Control STI/HIV/AIDS Prevention and Control Programme Tuberculosis and Leprosy Control Programme Reproductive and Child Health Care Services National School Health Programme Immunization Programme/EPI Reproductive Health/Family Planning x v i i Secondary Health Care Services Tertiary Health Care Services (National & Referral Hospitals) Directorate of Hospitals and Laboratory Support Services Procurement of Free Health Care Drugs Procurement of Cost Recovery Drugs and Other Medical Supplies 307 National Medical Supplies Agency Administrative and Operating Costs 309 Dental and Medical Board 311 Health Service Commission 314 National HIV and AIDS Commission 315 Teaching Hospitals Complex Administration 345 Pharmacy Board Services 701 Devolved Function - Health Care Services 2.2 IMPROVING WATER SANITATION 414 Ministry of Water Resources 701 Devolved Function - Solid Waste Management Services 701 Devolved Function - Rural Water Services FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp % 0 .
6 % 2 .

0 % 0 .

3 % 1 .

1 % 0 .

5 % 0 .

2 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

1 % 1 .

5 % 0 .

1 % 1 0.0 % 4 .

1 % 5 .

9 % 0 .

4 % 0 .

4 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

4 % 2 .

4 % 1 .

5 % 0 .

7 % 0 .

7 % 0 .


2 % % 0 .

7 % 2 .

8 % 0 .

9 % 1 .

4 % 0 .

5 % 0 .

3 % 0 .

2 % 0 .

6 % 0 .

1 % 0 .

4 % 0 .

0 % 0 .

2 % 1 .

6 % 0 .

1 % 1 1.9 % 4 .

9 % 7 .

0 % 0 .

4 % 0 .


4 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

4 % 2 .

4 % 1 .

6 % 0 .

5 % 0 .

9 % 0 .
2 % ANNEX 2b–PRSP CLUSTER ALLOCATION OF NON SALARY, NON INTEREST RECURRENT EXPENDITURES FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details 2.3 EMPLOYMENT, YOUTH EMPOWERMENT AND MIGRATION 302 Ministry of Sports 310 Ministry of Youth Affairs 310 National Youth Commission 313 National Youth Service 407 Ministry of Labour and Social Security 701 Devolved Function - Youth and Sports Services 2.4 SOCIAL PROTECTION 305 Social Protection Programmes 308 National Commission for Social Action 2.5 POPULATION, LANDS AND HOUSING x v i i i 306 Ministry of Lands, Country Planning & the Environment CLUSTER 3 – DIVERSIFYING THE ECONOMY 3.1 AGRICULTURE 401 Ministry of Agriculture, Forestry and Food Security 410 National Protected Area Authority 418 Sierra Leone Agricultural Research Institute 701 Devolved Function - Agriculture and Food Security Services 3.2 FISHERIES 402 Ministry of Fisheries and Marine Resources 415 Sierra Leone Maritime Administration 701 Devolved Function - Fisheries and Marine Resources 3.3 TOURISM 303 Ministry of Tourism and Cultural Affairs Administrative and Operating Costs Promoting Local and International Tourism Culture Division Tourism Division Formulate Ecotourism Development Plan FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp .
5 % 0 .

3 % 0 .

2 % 0 .

2 % 0 .

4 % 0 .

1 % 0.6% 0 .

5 % 0 .

1 % 0.3% 0 .

3 % 15.4% 9.7% 8 .

8 % 0 .

1 % 0 .

3 % 0 .

5 % 2.4% 1 .

5 % 0 .

9 % 0 .

0 % 1.9% 0 .

6 % 0 .

1 % 0 .

5 % 0 .

2 % 0 .

3 % 0 .


2 % FY 2021 Indicative 39,980.3 11,835.7 6,302.4 5,623.4 3,833.2 8,305.9 4,079.8 14,401.2 12,450.4 1,950.9 6,643.2 6,643.2 358,034.3 220,428.8 197,209.1 1,738.4 7,335.9 14,145.5 59,214.9 38,157.3 19,917.8 1,139.8 44,106.2 13,817.4 1,825.2 11,992.2 4,189.4 7,802.8 5,017.4 % of Total Non Int/Sal Recurr Exp 1.9% 0 .

6 % 0 .

3 % 0 .

3 % 0 .

2 % 0 .

4 % 0 .

2 % 0.7% 0 .

6 % 0 .

1 % 0.3% 0 .

3 % 16.8% 10.3% 9 .

3 % 0 .

1 % 0 .

3 % 0 .

7 % 2.8% 1 .

8 % 0 .


9 % 0 .

1 % 2.1% 0 .

6 % 0 .

1 % 0 .

6 % 0 .

2 % 0 .

4 % 0 .
2 % ANNEX 2b–PRSP CLUSTER ALLOCATION OF NON SALARY, NON INTEREST RECURRENT EXPENDITURES FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details 405 Ministry of Tourism and Cultural Affairs National Tourist Board o/w Development and Implementation of Tourism Marketing Strategy Monuments and Relics Commission National and Railway Museums 3.4 TRADE AND INDUSTRY 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 Coordination of Doing Business Reforms Unit Industrial Planning and Development 421 Small and Medium Enterprises Development Agency (SMEDA) x i x 3.5 MADE IN SIERRA LEONE 419 Local Content Agency 3.6 ONE DISTRICT, ONE FACTORY 112 Public Private Partnership Unit 3.7 MANAGING NATURAL RESOURCES 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 424 Sierra Leone Petroleum Directorate FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp .
3 % 0 .

7 % 0 .

2 % 0 .

4 % 0 .

3 % 0.8% 0 .

7 % 0 .

0 % 0 .

6 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0.0% 0 .

0 % 0.0% 0 .

0 % 0.6% 0 .

3 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .
3 % FY 2021 Indicative CLUSTER 4 – GOVERNANCE AND ACCOUNTABILITY FOR RESULTS 912,799.8 42.9% 1,163,924.2 54.6% 1,246,444.0 105 Ministry of Political and Public Affairs 106 106 106 107 Ministry of Local Government and Rural Development 107 Office of the Chief Minister Presidential Infrastructure Initiative Directorate of Science, Technology and Innovation Southern Province 2,121.2 5,463.1 900.0 4,500.0 4,196.6 3,289.4 0.1% 0.3% 0.0% 0.2% 0.2% 0.2% 2,333.3 6,009.4 990.0 4,950.0 4,616.3 3,618.3 0 .
1 % 0 .

3 % 0 .

0 % 0 .

2 % 0 .

2 % 0 .

2 % 2,566.6 6,610.3 1,089.0 5,445.0 5,077.9 3,980.1 % of Total Non Int/Sal Recurr Exp 1 .

4 % 0 .

7 % 0 .

2 % 0 .

4 % 0 .

3 % 0.9% 0 .

7 % 0 .

0 % 0 .

7 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0.0% 0 .

0 % 0.0% 0 .

0 % 0.7% 0 .

3 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

4 % 58.5% 0 .

1 % 0 .

3 % 0 .

1 % 0 .

3 % 0 .

2 % 0 .
2 % ANNEX 2b–PRSP CLUSTER ALLOCATION OF NON SALARY, NON INTEREST RECURRENT EXPENDITURES FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp x x Eastern Province Northern Province North West Province Sierra Leone Small Arms Commission Office of the Secretary to the President National Assets and Government Property Commission Anti-Corruption Commission Office of the Ombudsman Independent Media Commission Political Parties Registration Commission Law Reform Commission Sierra Leone Insurance Commission Local Government Service Commission Public Sector Reform Unit Corporate Affairs Commission Office of the Vice President Parliament Cabinet Secretariat The Judiciary Audit Service Sierra Leone Human Resource Management Office Public Service Commission Law Officers' Department Local Courts Independent Police Complaints Board 107 107 107 108 110 110 110 110 110 110 110 110 110 110 110 112 116 117 118 121 122 123 124 125 126 127 Ministry of Planning and Economic Development 128 Ministry of Foreign Affairs & International Co-operation 129 Ministry of Finance 130 131 132 133 Ministry of Information and Communication 134 137 138 139 140 Mass Media Services 141 142 143 144 145 201 Ministry of Defence 203 205 Ministry of Internal Affairs Sierra Leone Police 206 Sierra Leone Correctional Services 207 National Fire Authority 208 Central Intelligence & Security Unit 209 Government Printing Department National Public Procurement Authority Justice and Legal Service Commission National Commission for Human Rights Rights to Access Information Commission National Electoral Commission National Commission For Democracy Statistics - Sierra Leone National Commission for Privatisation National Revenue Authority Revenue Appellate Board Accountant-General's Department National Civil Registration Authority .
1 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

9 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

8 % 0 .

7 % 0 .

1 % 0 .

7 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

6 % 0 .

0 % 0 .

0 % 0 .

7 % 2 .

2 % 3 .

0 % 5 .

1 % 0 .

0 % 1 .

7 % 0 .

2 % 3 .

7 % 0 .

0 % 0 .

4 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 6 .

4 % 0 .

1 % 0 .

1 % 5 .

9 % 3 .

5 % 0 .

9 % 0 .


3 % .

1 % 0 .

2 % 0 .

1 % 0 .

0 % 1 .

0 % 0 .

1 % 0 .

3 % 0 .


1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

9 % 0 .

8 % 0 .

1 % 0 .

8 % 0 .

4 % 0 .

2 % 0 .

1 % 0 .

7 % 0 .

0 % 0 .

1 % 0 .

8 % 2 .

4 % 3 .

3 % 5 .

6 % 0 .

0 % 1 .

9 % 0 .

2 % 4 .

1 % 0 .

0 % 0 .

4 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 6 .

7 % 0 .

1 % 0 .

1 % 6 .

2 % 3 .

7 % 0 .

9 % 0 .
3 % ANNEX 2b–PRSP CLUSTER ALLOCATION OF NON SALARY, NON INTEREST RECURRENT EXPENDITURES FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details Office of National Security 210 Immigration Department 211 212 National Drugs Law Enforcement Agency 408 Ministry of Works, Housing and Infrastructure 411 412 416 423 701 Road Maintenance Fund National Telecommunications Commission Civil Aviation Authority Sierra Leone Petroleum Regulation Agency Local Government Administration Grants CLUSTER 5 – INFRASTRUCTURE AND ECONOMIC COMPETITIVENESS 5.1 IMPROVING SUPPLY OF ENERGY 406 Ministry of Energy 413 Sierra Leone Electricity and Water Regulatory Commission x x i 5.2 IMPROVING WATER SUPPLY INFRASTRUCTURE 000 Not Applicable 5.3 ADVANCING NATIONAL TRANSPORT SYSTEM 404 Ministry of Transport and Aviation 5.4 IMPROVING ROADS NETWORK SYSTEM 000 Not Applicable 5.5 IMPROVING INFORMATION, COMMUNICATION AND TECHNOLOGY 000 Not Applicable CLUSTER 6 – ADDRESSING WOMEN AND CHILDREN 6.1 WOMEN ISSUES 305 Ministry of Social Welfare 701 Devolved Function - Social Welfare 6.2 CHILDREN ISSUES 305 National Children's Commission 701 Devolved Function - Children's Affairs Services FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp .
1 % 0 .

1 % 8,914.8 5,507.1 621.8 13,200.6 151,717.6 80,270.8 1,922.4 4,050.0 8,631.9 163,815.5 116,728.0 115,436.0 1,292.0 0.0 0.0 47,087.5 47,087.5 0.0 0.0 0.0 0.0 11,016.8 6,180.7 4,144.9 2,035.7 4,836.1 2,320.9 2,515.2 0 .

4 % 0 .

3 % 0 .

0 % 0 .

6 % 7 .

1 % 3 .

8 % 0 .

1 % 0 .

2 % 0 .

4 % 7.7% 5.5% 5 .

4 % 0 .

1 % 0.0% 0 .

0 % 2.2% 2 .

2 % 0.0% 0 .

0 % 0.0% 0 .

0 % 0.5% 0.3% 0 .

2 % 0 .

1 % 0.2% 0 .

1 % 0 .


1 % 9,360.5 5,782.4 652.8 14,520.7 159,303.5 80,797.8 2,114.6 4,455.0 9,705.6 162,540.5 129,655.1 128,234.0 1,421.1 0.0 0.0 32,885.3 32,885.3 0.0 0.0 0.0 0.0 13,184.6 7,275.7 4,559.4 2,716.3 5,908.9 2,553.0 3,355.9 0 .

4 % 0 .

3 % 0 .

0 % 0 .

7 % 7 .

5 % 3 .

8 % 0 .

1 % 0 .

2 % 0 .

5 % 7.6% 6.1% 6 .

0 % 0 .

1 % 0.0% 0 .

0 % 1.5% 1 .

5 % 0.0% 0 .

0 % 0.0% 0 .

0 % 0.6% 0.3% 0 .

2 % 0 .

1 % 0.3% 0 .

1 % 0 .
2 % ANNEX 2b–PRSP CLUSTER ALLOCATION OF NON SALARY, NON INTEREST RECURRENT EXPENDITURES FOR FY 2019-2021 GOVERNMENT OF SIERRA LEONE In millions of Leones (Le’m) Details FY 2019 Budget % of Total Non Int/Sal Recurr Exp FY 2020 Indicative % of Total Non Int/Sal Recurr Exp FY 2021 Indicative % of Total Non Int/Sal Recurr Exp CLUSTER 7 – ENVIRONMENT, CLIMATE CHANGE AND DISASTER MANAGEMENT 19,630.5 417 Nuclear Safety and Radiation Protection Authority 420 Sierra Leone Environment Protection Agency 422 Sierra Leone Meteorological Agency CLUSTER 8 – OTHERS 610 Contingency Fund GRAND TOTAL x x i i 3,294.0 15,154.2 1,182.4 30,132.6 30,132.6 0.9% 0.2% 0.7% 0.1% 1.4% 1.4% 22,782.0 3,458.7 18,081.9 1,241.5 117,174.5 117,174.5 1.1% 0 .
2 % 0 .

8 % 0 .

1 % 5.5% 5 .

5 % 27,067.7 4,126.8 21,575.2 1,365.6 117,095.9 117,095.9 1.3% 0 .

2 % 1 .

0 % 0 .

1 % 5.5% 5 .
5 % 2,129,911.3 100.0% 2,864,627.4 134.5% 3,128,664.3 146.9% GOVERNMENT OF SIERRA LEONE ANNEX 3– EXTERNAL BUDGETARY SUPPORT BY DONOR, FY 2018-2021 In millions of Leones Development Partners FY2018 Q1-4 Estimate Jan-Dec Total External Budgetary Support - Direct Budget Support 617,132 European Commission Direct Budget Support -(Euro 25m)- US$'m World Bank IDA Loan - US$'m (Foreign Financing) African Development Bank ADF Grant - US$'m Global Fund Global Fund Support to Health Workers Salary x x i i i Total External Budgetary Support - Under Financing International Monetary Fund (IMF) Grant - US$'m 223,532 27.26 246,000 30.00 147,600 18.00 - - 120,000 120,000 14.63 FY2019 Q1-4 Budget Jan-Dec 409,016 217,710 26.55 164,000 20.00 - - 27,306 3.33 128,000 128,000 15.61 FY2020 Q1-4 Indicative Jan-Dec FY2021 Q1-4 Indicative Jan-Dec 502,748 288,416 216,864 26.55 163,362 20.00 122,522 15.00 - - - - - - - 164,809 20.00 123,607 15.00 - - - - - In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 FY 2019 FY 2020 FY 2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic GRAND TOTAL Cluster One: Education for Development 301 Ministry of Basic and Secondary Education (MoBSE) Revitalization of Education In Sierra Leone Refurbishment of Seven (7) government boarding Schools Rehabilitation of Government Secondary Schools Enhancement of Capacity For Schools Monitoring and Supervision Rehabilitation of Three(3) Office Buildings Establishment/Strengthening of Laboratories in Secondary Schools Providing Diasability Friendly Environment in schools Sierra Leone Secondary Education Improvement Project (Leh Wi Lan) 11 EDF Support to Education Sector Project Ongoi ng Ongoi ng New New Ongoi ng New Ongoi ng Ongoi ng Ongoi ng Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide 300 Ministry of Tertiary and Higher Education (MoTHE) Rehabilitation
 of Fourah Bay College Ongoi ng Western Area Rehabilitation and Refurbishment of Technical and Vocational New Nationwide 1,243,206 901,186 1,364,538 1,277,417 1,288,035 1,766,758 110,300 56,400 73,320 41,250 44,151 55,500 WB/GoSL GoSL BADEA/GoSL GoSL GoSL GoSL GoSL DfID/GoSL EU/GoSL BADEA/Saudi Fund/GoSL GoSL Grant/Budget Budget Grant/Budget Budget Budget Budget Budget Grant/Budget Grant/Budget 61,400 13,500 - 16,400 - - - - 16,500 15,000 33,700 8,500 2,500 2,000 7,500 1,500 1,500 1,200 2,500 6,500 50,000 20,000 - - - - - - 17,500 12,500 30,750 5,500 3,500 3,500 3,500 2,500 2,500 1,250 3,500 5,000 Loan/Budget 48,900 20,000 22,700 7,500 23,320 20,000 10,500 5,500 40,831 25,000 - - - - - - 5,831 10,000 3,320 - 44,000 6,000 5,000 5,000 5,000 3,500 3,500 3,500 5,000 7,500 11,500 5,000 Budget - 8,000 - 2,500 - 5,000 x x i v Training Centres Reconstruction of Bununbu Teachers College Rehabilitation of Milton Margai Teachers College Skills Development Scheme Project Cluster Two: Other Human Developmemt 304 Ministry of Health and Sanitation (MoHS) New New Ongoi ng Nationwide Nationwide Nationwide BADEA/GoSL BADEA/GoSL IDA/GoSL Grant/Budget Grant/Budget Grant/Budget 8,200 8,200 12,500 1,000 1,000 5,200 - - 3,320 - - 2,500 - - 3,320 - - 1,500 Providing Diasability Friendly Environment in Health Facilities Health Systems Strenthening Project(Save the Mothers Project) Global Fund Round 10 - Phase II Malaria Global Fund Transistional Funding Mechanism Grants to TB Global Fund Health System Strengthening Project GAVI Health System Strengthening Project Primary Health Care Support Project Ebola Emergency Response Project Health Sector Development and Systems Support project Regional Disease Surveillance System Enhancement Project Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng New New Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide 377,532 100,177 402,607 97,970 281,634 126,768 GoSL IDB/GoSL GF/GoSL
 GF/GoSL GF/GoSL GAVI/GoSL BADEA/GoSL IDA WB WB Budget Loan/GoSL Grant/GoSL Grant/GoSL Grant/Budget Grant/Budget Grant Grant Grant Grant 301,981 - 24,428 38,668 35,600 37,350 20,750 15,770 38,753 27,957 41,500 52,000 1,200 1,500 5,500 5,000 4,500 3,000 4,000 - - - 345,078 - 24,428 115,420 27,790 4,983 29,687 15,770 38,753 27,957 47,790 52,200 1,250 - 16,417 4,000 747 3,000 - - - - 222,184 - 24,428 76,780 15,300 2,721 - 15,770 38,753 27,957 20,475 37,768 3,500 - 11,520 2,740 408 - - - - - Strengthening Three Tertiary Hospitals in Freetown Ongoi ng Nationwide Kuwait Fund/GoSl Loan/GoSL 10,000 1,200 12,500 1,200 - 1,200 Construction of Diagnostic Medical Centre Protecting Public Health Globally Construction of A & E Department at Waterloo Hospital Construction of Children and Maternal Wing at Waterloo Hospital Construction of Macauley streeet Children and Maternal Ward Construction of Rokupa Hospital Construction of Kingharman Road Hospital Diagnostic Center New New New New New New New Nationwide Nationwide Waterloo Waterloo Western Urban Western Rural Western Urban GoSL CDC GoSL GoSL GoSL GoSL GoSL Budget Grant Budget Budget Budget Budget Budget - 11,205 - - - - - 8,400 - 2,500 1,200 1,200 1,200 1,500 - - - - - - - 1,200 - 2,750 1,440 1,344 1,452 1,650 - - - - - - - 1,200 - 3,025 1,584 1,478 1,597 1,815 In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic FY 2019 FY 2020 FY 2021 Refurbish & Equip Government Hospital, Mortuaries & Ongoi ng Nationwide Rehabilitation of Regional Hospitals Public Health Sierra Leone Construction of State of the Art Cancer Unit (Preparatory Work) Adolescents Sexual Reproductive Health Programme Construction of Children and Maternal Wing at Lumley Hospital Ongoi ng New Ongoi ng New Nationwide Nationwide Nationwide Western Area GoSL GoSL
 GoSL GoSL GoSl Budget Budget Budget Budget - - - 1,200 1,200 1,200 1,500 - - Budget - 5,000 - 8,000 - - 314 National HIV/Aids Commission HIV Programme Continuation Grant HIV Prevention Programme IV (HAPP IV) Ongoi ng Ongoi ng Nationwide Nationwide GF/GoSL KFW/GoSL Grant/GoSL Grant/GoSL 10,701 8,901 1,800 2,650 2,200 450 10,179 8,829 1,350 1,500 5,000 1,250 - 1,770 1,320 450 - - - 1,350 - 1,350 1,700 2,500 3,500 - 450 - 450 407 Ministry of Labour and Social Security (MoLSS) Institutional Capacity Building Project 310 Ministry of Youth Affairs (MoYA) National Youth Enterpreneurship Scheme (YES) Livelihood Support to Youths Youth in Agriculture Youth in Commercial Transportation (Pull We Pan Por) Youth in Fisheries Project Institutional Capacity Building Project x x v 310 Ministry of Youth Commission Institutional Capacity Building Project 313 National Youth Service National Youth Service Programme 305 Ministry of Social Welfare, Gender and Children Affairs (MoSWG&CA) Post Ebola Recovery Social Investment Fund (PERSIF) Institutional Capacity Building Project Women Empowerment Programme New Nationwide GoSL Budget Ongoi ng New Ongoi ng New Ongoi ng New Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide GoSL GoSL GoSL GoSl GoSL GoSL Budget Budget Budget Budget Budget Budget New Nationwide GoSL Budget - - - - - - - - 400 400 11,900 2,500 1,500 3,500 1,500 2,500 400 400 400 - - - - - - - - - 7,500 2,000 1,000 1,000 1,000 2,500 - 500 500 - - - - - - 30,000 6,000 7,000 8,000 3,000 6,000 550 550 Ongoi ng Nationwide GoSL Budget - - 3,500 3,500 - - 4,000 4,000 - - 10,000 10,000 12,500 3,600 10,000 1,500 - 5,000 Ongoi ng New New Nationwide Nationwide Nationwide AfDB/GoSL GoSL GoSL Grant/Budget Budget Budget 12,500 10,000 1,500 5,000 1,200 400 2,000 25,727 4,500 - 711 5,416 5,800 37,350 - - 16,600 20,750 Loan/Budget Grant Loan/Budget Grant/Budget Budget 52,350 10,000 5,000 16,600 20,750 - Budget Budget - - 5,800 3,500 - 30,500 10,000 - 3,500 15,000 1,000 1,000 -
 58,100 - - 29,050 29,050 - 43,000 7,000 - 10,000 20,000 3,000 3,000 - 308 National Commission for Social Action (NaCSA) Sierra Leone Commmunity Driven Development Project (SLCDD) 2 Relief and Resettlement (RR) Growth for Peace Consolidation 11 (GPC2) National Social Safety Nets Programme (NSSNP) Rehabilitation of NaCSA Funded Schools and Health Centres in Selected Towns Rehabilitation of Community Facilities Support to Reparation Programme Ongoi ng Ongoi ng Ongoi ng Ongoi ng New Nationwide Nationwide Nationwide Nationwide Nationwide New Ongoi ng Nationwide Nationwide IDB/GoSL UNHCR KfW/GoSL IDA/GoSL GoSl GoSl GoSL In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic Cluster Three: Diversifying the Economy 154,645 104,000 115,295 70,650 150,000 105,655 401 Ministry of Agriculture and Forestry (MoAF) Linking Small Holders Farmers to Market Small Holder Commercialization Programme/Global Agriculture and Food Security Programme (GAFSP) Ongoi ng Ongoi ng Nationwide Nationwide IDB/GoSL IFAD/GoSL Loan/Budget Grant 124,500 29,050 24,900 70,650 4,150 2,500 86,550 29,050 4,000 32,000 6,000 800 135,000 45,000 41,150 10,000 - Smallholder Commercialisation and Agribusiness Ongoi ng Nationwide IDA/DFID/GoSL Loan/Budget 20,750 1,500 41,500 2,500 75,000 5,000 Development Project (SCADeP) Seed Multiplication Programme Ongoi ng Kambia, Bombali GoSL Budget - 4,000 - 8,000 - 9,500 FY 2019 FY 2020 FY 2021 West Africa Agricultural Productivity Programme (WAPP) Palm Oil Production Project in Sierra Leone in the Framework Ongoi ng Ongoi ng Nationwide Bonthe IDA/JICA/GoSL IDB/GoSL Loan/Budget Loan - 29,050 100 3,500 - - 200 - x x v i of Capacity Building (POPSLCB) Rural Finance and Community Improvement Project Phase 11 Support to Sierra Leone Seed Certification Agency (SLeSCA)
 Development of Rice and Lovestock Value Chains National Re-Aforestation Programme National Tractorisation Programme (Procurement of 150 Tractors) Sierra Leone Biodiversity Project Institutional Capacity Building Project Sierra Leone Wetlands Conservation Project Ongoi ng Ongoi ng New New New Ongoi ng New Ongoi ng Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide IFAD/GoSL GoSL GoSl GoSL GoSL GoSL GoSL GoSL Loan Budget Budget Budget Budget Budget Budget Budget 418 Sierra Leone Agricultural Research Institute (SLARI) Support to Sierra Leone Agricultural Research Institute Ongoi ng Nationwide GoSL Budget 402 Ministry of Fisheries and Marine Resources (MoFMR) Promote Sustainable Fisheries and Acquaculture Management Institutional Capacity Building Project Fish Stock Assesment Project Development of Trade and Finance Scheme for Fisheries Development Enhancing the Radar and Surveillance Suystems for Effective Monitory 405 Ministry of Toursim and Cultural Affairs (MoTCA) Construction of Cultural Village Promotion and Reactivation of Domestic Tourism in Coastal Areas Susttainable Tourism Development Project (STDP) Institutional Capacity Building Project Beaches Sanitation Project Construction of a Nationl Art Gallery Ongoi ng New Ongoi ng New Ongoi ng Ongoi ng Ongoi ng Ongoi ng New New Ongoi ng Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide GoSL GoSL GoSL GoSL GoSL Budget Budget Budget Budget Budget GoSL GoSL IDA/GoSL GoSl GoSl GoSL Budget Budget Grant/Budget Budget Budget Budget 20,750 - - - - - - 2,500 800 2,500 10,000 36,900 300 400 1,500 - - 1,000 1,000 - - - - - 12,250 - - 12,250 - - - 5,600 1,500 400 2,200 1,000 500 4,400 1,000 750 1,000 750 200 700 405 National Tourist Board (NTB) Lumley Beach Development Project - Phase II Peninsular Beaches Development Project Sustainable Eco-Tourism Development Project Ongoi ng Ongoi ng Ongoi ng Western Area Western
 Area Nationwide GoSL GoSL GoSL Budget Budget Budget 12,500 - - - 6,900 1,500 1,200 500 12,000 - - - - - - - - - - 15,000 - - 15,000 - - 12,500 - - - 3,500 1,600 4,500 1,200 1,200 - 500 2,000 1,200 1,200 7,050 2,200 500 2,400 1,200 750 3,100 750 250 1,000 750 100 250 8,000 1,500 1,500 750 - - 15,000 - - - - - - - - - - 15,000 - - 15,000 - - - - - - 250 - 4,000 2,000 4,000 1,200 1,200 - 500 3,500 1,200 1,200 8,150 2,500 600 2,600 1,500 950 4,005 500 350 1,200 1,500 200 255 17,500 3,000 3,000 5,000 In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic FY 2019 FY 2020 FY 2021 Sustainable Tourism Development and Promotion Project (STDPP) Support to Tourism Related Small & Medium Enterprises Support to Adapting Climate Change Induced Coastal Risk Management Ongoi ng New New Nationwide Nationwide Nationwide EIF/GoSl GoSL GoSL Grant/GoSL Budget Budget 12,500 - - 2,000 1,200 500 12,500 - - 405 Monument and Relics Commission (MRC) Monument and Relics Development Project Phase II Restoration of Protected/Proclaimed Sites Western Area and Ongoi ng Ongoi ng Nationwide Nationwide GoSL GoSL Budget Budget 4,150 - 3,200 500 1,700 the Provinces Restoration of Old Fourah Bah College - Phase II Comprehensive Preservation and Development of Bunce Island Ongoi ng Ongoi ng Western Area Port Loko GoSL USAFCP/GoSL Budget Grant/Budget - 4,150 500 500 409 Ministry of Trade and Industry (MoTI) Growth Centre Programme Institutional Capacity Building Project Reconstrcution and Expansion of Koindu Market Establishment of Regional Offices for trade engagement Private Sector Development Programme Technical Assistance and Implement the SEZ Ongoi ng New New New Ongoi ng Ongoi ng Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide GoSL GoSl GoSl GoSL GoSL IDB/GoSL Budget Budget
 Budget Budget Budget Grant/Budget 1,245 - - - - - 1,245 6,650 750 400 2,000 1,000 500 2,000 Sierra Leone Standards Bureau Construction of Solar Powered Bore hole Procurement of Additional Laboratory Equipment and re-agents New New Western Area Western Area GoSL GoSL Budget Budget - - - 900 150 750 x x v i i 409 409 408 Sierra Leone Investment and Export Promotion Agency (SLIEPA) Institutional support to SLIEPA Ongoi ng Nationwide GoSL Budget Sierra Leone Housing Cooperation (SaLHOC) Promoting the production of local building materials and youth economic empowerment New Nationwide GoSL Budget - 1,200 1,200 - - 1,200 1,200 - - 1,000 1,000 - - 1,000 1,000 142 National Public Procurement Agency (NPPA) Construction of Ultra Modern NPPA Secretariat New Western Area GoSL Budget - - 2,500 2,500 - - 5,000 5,000 Cluster Four: Governance and Accountability for Results 12,324 170,170 12,166 266,338 - 255,925 112 Office of the Vice President Scaling Up Nutrition (SUN) New Nationwide GoSL - Budget 2,000 - - 2,000 1,500 - - 1,500 128 Ministry of Foreign Affairs and International Cooperation (MoFAIC) Rehabilitation of Foreign Missions Ongoi ng International GoSL Budget - - 5,000 5,000 - - 7,500 7,500 124 Law Officers Department (LOD) Support to Access to Security and Justice Programme Institutional Capacity Building Project Restructuring, facelift and reorganisation of Law Officers Department Modernisation of ARG Office Project Ongoi ng New Ongoi ng Ongoi ng Nationwide Nationwide Nationwide Western Area GoSL GoSL GoSL GoSL Budget Budget Budget Budget - - - - 4,750 500 400 750 1,500 - - - - 6,200 750 500 800 1,700 - - - - - 1,500 - 1,500 10,500 10,500 7,500 1,500 600 1,500 1,200 2,000 1,500 750 5,950 1,200 2,500 750 1,500 5,900 1,000 450 450 1,000 1,000 2,000 250 - 250 - - - - 1,245 - - - - 1,245 - - - - - - - - - - - - - - - - - - - - - - - 2,500 1,500 2,500 11,450 5,000 3,500 450 2,500 9,000 1,000 500 500 2,500 2,500 2,000 - - - 1,200 1,200 2,000 2,000 10,000 10,000 In millions
 of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic Establishment and Strengthening of Regional Offices of ARG Office Technical Grant Capacity Building for the Law Reform Commission The Establishment of a Legal framework for Alternative dispute Ongoi ng Ongoi ng New Western Area Nationwide Western Area GoSL GoSL GoSL Budget Budget Budget - - - 1,200 150 250 - - - 1,700 250 500 - - - 1,200 750 750 Resolution in Sierra Leone FY 2019 FY 2020 FY 2021 110 Law Reform Commission (LRC) Alternate Dispute Resolution (ADR) Project New Nationwide IDB/GoSL Grant/Budget 2,324 2,324 498 498 166 166 415 415 133 Ministry of Information and Communications (MoIC) West Africa Regional Communications Infrastructural Programme Enhancing the Dedicated Information Security System Government Unified Messaging and Collaboration System Project Ongoi ng Ongoi ng New Nationwide Nationwide Nationwide Operationalization and Expansion of eGovernment Platform New Nationwide 105 Ministry of Public and Political Affairs (MoPPA) Strengthening Diaspora Engagement Programme Ongoi ng International x x v i i i 205 Ministry of Internal Affairs (MoIA) Establishment of an Integrated Immigration Control System Strengthening Border Security 203 National Civil Registration Commission (NCRA) Integrated National Civil Registrtaion Programme o/w Exhibition and Update of the Civil Register Priniting and Distribition of ECOWAS/ICAO Compliant Multi-purpose ID Cards and Certificates Ongoi ng Ongoi ng Nationwide Nationwide 107 Ministry of Local Government and Rural Development (MoLG&RD) Social Capital Approaches Development in Sierra Leone (SCARDSiL) Support to Decentralization Secretariat New New Nationwide Nationwide 117 Cabinet Secretariat and Head of the Civil Services (CS&HOCS) Wages and Compensation Commission
 Construction of Public Service Academy Ongoi ng Ongoi ng Nationwide Western Area 122 Human Resource Management Office (HRMO) Civil Service Reform Project Establishment of Wages and Compensation Commission Ongoi ng New Nationwide Western Area GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL 316 Civil Service Training College (CSTC) Constrcution of Civil Service Training College 116 Parliamentary Service Commission Members of Parliament Oversight Support New Western Area GoSL Budget Ongoi ng Nationwide GoSL Budget Budget Budget Budget Budget Budget - - - - 6,750 250 1,000 1,000 - - - 4,500 500 500 1,250 750 500 - - - - - - - - - 6,550 750 1,200 1,100 3,500 750 750 1,000 250 750 - - - - - - - - - - - - - 9,000 1,000 1,200 1,200 5,600 1,000 1,000 1,000 - 1,000 Budget Budget - 8,000 45,000 Budget Budget Budget Budget Budget Budget - 53,000 - 75,000 - 90,000 - - - - 1,000 500 500 1,500 500 1,000 - - 10,000 65,000 1,500 1,000 500 2,500 500 2,000 20,000 70,000 500 - 500 - - - 5,500 500 - - 2,200 1,000 1,200 - - 3,800 2,500 1,300 - - 1,200 1,200 - - 1,200 1,200 - 10,100 10,100 - 15,100 15,100 - - - - - - 5,000 3,000 3,000 - 1,200 1,200 16,100 16,100 In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic FY 2019 FY 2020 FY 2021 x x i x 206 Sierra Leone Police (SLP) Construction of Police Academy Construction of Ross Road Regional HQ Construction of APOTS, Samu Construction of Aberdeen Divisional HQ Construction of Wilberforce Police Station Construction of Bamoi Luma Police Station Construction of Police Stations in Koidu, Gando and Taedu Towns Rehabilitation of Mountain Division HQ Renovation of Kingtom Police Field, Pavilion and Construction of toilets Construction of Bonthe Police Station Rehablitation of Mattru Jong Police Station Construction of Blackhall
 Road Police Station 201 Ministry of Defence (MoD) Construction of Modern Barracks at Kambia Reconstruction of Wilberforce Barracks Reconstruction of Daru Barracks Rehabilitation of Operating Theatres and Wards at 34 Military Hospital Construction of Four (4) Forward Patrol Bases and Forward Operating Bases to be done once per quarter Fencing of 34 Military Hospital Construction of Male Psychiatric Building at Joint Medical Unit Rehabilitation of Female Psychiatric Building at Joint Medical Unit Rehabilitation of Main Catering Building and Stores Construction of one Storey Adminstative Building For Peace Support Operations Completion of the Construction of Defence School of Nursing Construction of Accommodation Blocks at Gondama(Phase 2) Construction of 8x6 Accommodation Blocks at Wilberforce Extention and Fencing of Hockey Pitch at Wilberforce Barracks Barracks (Phases I & II) Construction of Perimeter Fence at Wilberforce Barracks Extention of the JMU Drugs Store Rehabilitation of Gondama Battle School Rehabilitation of Armed Forces Technical Education College (AFTEC) Facilities Rehabilitation of Nine blocks Married Quarters at Teko Barracks Equiping the Electrical and Mechanical Engineers Worshop Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng ongoing New New New New New Ongoi ng New Ongoi ng Ongoi ng Ongoi ng Bombali Western Area Kambia Western Area Western Area Kambia East Western Area Western Area Bonthe Bonthe Western Area Kambia Western Area Kailahun Western Area Western Area Western Area Kenema Western Area Western Area Western Area Kenema Western Area Bombali GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL - Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget GoSL 209 Central Intelligence and
 Security Unit (CISU) Procurement of Specialized Surveillance Equipments Ongoi ng Nationwide GoSL Budget 110 Anti Corruption Commission (ACC) Construction of Anti-Corruption Building Ongoi ng Western Area GoSL Budget 9,350 - - - - - - - - - - - - - - - - - - - - - - - - 2,000 500 750 750 500 250 1,500 1,000 500 750 500 350 37,100 16,600 4,500 4,500 1,500 2,500 250 200 250 150 500 - - - - 1,000 1,200 1,200 250 - - - - 450 150 100 250 1,430 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,430 - - - - - - - - - - - 108,900 85,000 6,000 6,000 1,500 3,500 100 - - - - - 1,500 2,000 300 500 250 - 250 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Budget 1,300 - - 250 1,500 - - 500 - - 1,200 1,200 - - 2,400 2,400 - - 6,800 6,800 - - 2,500 2,500 - - - - 200 200 - - - - - - - - - - - 84,940 60,000 6,500 6,500 1,500 4,000 - - - - - - 1,500 2,500 - - 190 - - 1,500 - 750 4,000 4,000 3,500 3,500 In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 FY 2019 FY 2020 FY 2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic 121 Audit Service Sierra Leone (ASSL) Construction of ASSL Headquarters 123 Public Service Commission (PSC) Construction of PSC Headquarter Building 208 National Fire Force (NFF) Construction of Fire Stations Procurement of Five Fire Engines x x x 207 Sierra Leone Correctional Centre (SLCC) Rehabilitation/Reconstruction of Correctional Services Buildings Relocation of Pademba Road Correctional Centre to Songo Construction/Rehabilitation of Waterloo Correctional Centre Construction of Perimeter Wall Fence Construction of Dinning Wall Construction of Correctional Centre in Karene District Construction of Correctional Centre in Falaba District Rehabilitation of Regional Commander’s Quarter North 134 National Elections Commission (NEC) Construction Regional Office and warehouse o/w
 Southern Regional Office Eastern Regional Office Perimeter Fence in North Regional Regional Office Installation of Solar Power Back-up Refurbishment of NEC Headquarter Builidng Refurbishment of NEC Wellington Premises Ongoi ng Western Area GoSL Budget New Western Area GoSl Budget Ongoi ng New Nationwide Nationwide Ongoi ng New Western Area Western Area New New New New New Western Area Western Area Karene Falaba Bombali Ongoi ng Ongoi ng New New New Ongoi ng Kenema Bombali Nationwiden Western Area Western Area GOSL GOSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL Bo GoSL GoSL GoSL GoSL GoSL Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget GoSL Budget Budget Budget Budget Budget - - 6,000 6,000 - - - 1,072 1,072 - - - - 4,500 2,500 2,000 - - - - - - - - - - Budget - - - - - 7,100 1,200 500 950 750 200 1,500 1,500 500 6,300 - - 2,000 300 1,000 500 500 - - - - - - - - - - - - - 2,000 - - - - - 6,000 6,000 2,143 2,143 6,000 2,000 4,000 11,450 1,500 2,500 1,100 850 250 2,500 2,500 250 - - - - - - - - 413 Sierra Leone Electricity and Water Regulatory Commission Electricity Sector Reform Project: Result Based Financing - MCC New Nationwide MCC/GoSL Grant/Budget 10,000 10,000 1,000 1,000 12,000 12,000 2,500 2,500 - - - - - - - - - - - - - - - - - - - - - - - - - 3,542 3,542 2,143 2,143 4,300 1,000 3,300 3,000 - 3,000 - - - - - - - - - - 3,500 3,500 Cluster Five: Infrastructure and Economic Competitiveness 557,455 386,740 748,700 683,700 796,750 960,635 406 Ministry of Energy (MoE) Rural Electrification Project (Transmission and Distribution Ongoi ng Nationwide GoSL Budget 196,365 - 99,600 79,700 322,500 - 112,576 85,000 395,000 - 143,376 85,000 Materials for Eleven Districts) Rehabilitation and Extention of Bo-Kenema Distibution System Solar Park Project Barefoot Women Solar Project West African Power Pool Project Extension of Electricity supply from Makeni- Magburaka, Makali and Matotoka (phase II) Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Bo, Kenema
 Western Area Nationwide Nationwide Nationwide AfDB/DFID/GoSL Grant/Loan Abu Dhabi Fund/GoSL Loan/Budget GoSL EU/AfDB/IDA/GoSL GoSL Budget Loan Budget 33,200 33,615 - 33,200 - 1,200 2,000 1,000 1,200 - 60,000 55,000 - 50,000 - 1,500 2,000 1,826 5,000 - 80,000 65,000 60,000 - 5,000 12,000 1,826 1,200 - Rural Electrification Project - CLSG (Serving Communities along Ongoi n Nationwide AfDB/GoSl Grant/Budget 30,000 - 45,000 0 65,000 0 the Transmission Line) Lumley Beach Electrification Project ongoing Nationwide GoSL Budget - 5,000 - 5,000 - 8,000 In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic Supply and Installation of 225KV Double Circuit Transmision Ongoi ng Nationwide India Exim/GoSL Loan/Budget 37,350 2,500 75,000 3,500 85,000 15,000 FY 2019 FY 2020 FY 2021 Line from Bumbuna II to Waterloo Energy Sector Utility Reform Project (ESURP) Electricity Sector Reform Project Bumbuna Water shed Management Project Institutional Capacity Building for the Energy Sector Extension of Mini grids to 100 Rural Communities 414 Ministry of Water Resources (MoWR) Emergency Recovery Programs on Water Institutional Capacity Building Feasibiity Studies on River Rokel - Freetown Water Supply Water Resources Agency (Refuribishment of Office space at the Water Directorate 414 Ministry of Water Resources/Sierra Leone Water Company (SALWACo) ongoing Ongoi ng Ongoi ng New New Ongoi ng New New New Nationwide Nationwide Tonkolili Nationwide Nationwide Western Area Nationwide Nationwide Western Area IDA IDA GoSL GoSL GoSL GoSL GoSL GoSL GoSL Grant Grant Budget Budget Budget Budget Budget Budget Budget 17,000 12,000 - - - - - 500 5,000 1,500 - - - - - 9,600 2,500 5,000 2,000 100 25,000 12,500 - - - - - - - - - - 750 6,000 2,000 14,700 2,500 6,000 6,000 200 40,000 - - - - - - - - - - -
 850 7,000 7,500 96,700 2,500 7,000 87,000 200 98,000 76,891 105,500 165,365 107,000 115,500 x x x i Three (3) Towns - Bo, Kenema and Makeni - Water Supply Ongoi ng Bo, Kenema, Bombali OPEC/GoSL Loan/Budget 10,000 2,000 8,500 1,200 - 2,000 System Project Phase II New 100 Solar Powered Boreholes (Rural Water supply) in 13 Districts New 200 Boreholes (Rural water supply) 100 Saudi Solar Powered Boreholes New Construction of Forty Five (45) Industrial Boreholes (Urban wash supply) New New Water supply in school (WASH)- 200 schools Ongoi ng Rural Water Supply and Sanitation Project New Construction of Water Supply in District Capitals New Construction of Water Gravity Scheme New Provision of Water Supply to Beaches Ongoi ng Improvement of Mile 91/Yonibana Water Supply Source (Phase 11) Ongoi ng Reconstruction of Blama and Bandawor and Six Villages Nationwide Nationwide Nationwide Western Area Nationwide Natiowide Nationwide Wester Area Wester Area Tonkolili South Water Supply System Lungi Water Supply (Extension of Distribution Network) Improving Quality of Water Supply Procurement and Installation of Meters ,Billing Software and Ongoi ng Ongoi ng Ongoi ng Port Loko Nationwide Nationwide Laboratory Equipment 414 Ministry of Water Resources/Guma Valley Water Company (GVWC) Freetowm Water Supply Rehabilitation Project Water Sector Reform Project Freetown Emergency Recovery Project Freetown Water Supply and Sanitation Master Plan Supply of Machinery,Procurement and Installation of 60Km of Pipeline ongoing Ongoi ng Ongoi ng Ongoi ng Ongoi ng Western Area Western Area Western Area Western Area Western Area GoSL GoSL GoSL GoSL GoSL IsDB/GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL DfID/GoSL AfDB/GoSL IDA/GoSL AfDB GoSL 404 Ministry of Transport and Aviation (MoTA) National Transport Database System Project Procurement of 50 Government School Buses New New Nationwide Nationwide GoSL GoSL Budget Budget Loan/Budget Budget Budget Loan/Budget Loan/Budget Budget Budget Budget Budget -
 - 41,000 - - 6,000 41,000 - - - - 3,500 1,200 - 5,000 2,000 1,200 20,000 1,200 5,000 3,200 1,500 - - 41,000 - - 15,000 41,000 - - - - Budget Budget Budget - - - 10,000 10,450 10,641 - - - Grant/Budget Loan/Budget Grant/Budget Grant Budget 33,490 25,000 3,500 2,500 2,490 - 17,000 5,000 2,000 1,000 - 9,000 43,500 32,000 11,500 - - - Budget Budget 8,300 - - 9,625 850 1,820 - - - 4,000 2,000 10,000 25,000 3,000 1,300 71,000 - - - - 20,000 15,000 12,865 17,500 4,500 3,000 - - 10,000 16,609 1,650 3,640 - - 41,000 - - 25,000 41,000 - - - - - - - 25,000 - 25,000 - - - - 4,500 1,500 10,000 10,000 4,500 - 48,000 - - - - 25,000 10,000 - 13,000 - 3,000 - - 10,000 17,609 1,650 3,640 In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic FY 2019 FY 2020 FY 2021 Freetown Sustainable Urban Transportation Project Traffic Lights Project Procurement of Two (2) New Ferries Ongoi ng Ongoi ng New Western Area Nationwide Western Area IDA/GoSL GoSL GoSL Budget Budget Budget 8,300 - - 1,500 455 5,000 - - - 2,000 1,819 7,500 408 Ministry of Works and Public Assets (MoWPA) Construction of three Additional Floors over Laundary Area Ongong Western Area at State House Rehabilitation Work to Freetown Law Court Building Construction of Magistrate Court and Quarter in Bo District Construction of Perimeter Wall and Sentry Post at Parliament Rehabilitation Work and Construction of Outside Toilet to Presidential Lounge-Lungi International Airport Construction of the SLICOM Head Office Building, Installation of Passenger Lift at Vice President’s Office Rehabilitation of the Guinea Ambassador Quarter Construction of 1 Additional floor and Rehabilitation of the Admisitrative Bulding of MoWPA Ongoi ng New Ongoi ng New Ongoi ng New New New Western Area Western Area Western Area Port Loko Western Area Western
 Area Western Area Western Area x x x i i Construction of Makeni Presidential Lodge and other Ongoi ng Bombali Ancillary Buildings Rehabilitation of Provincial Secretary’s Office in Bo Rehabilitation of Senior District Officer’s Office in Bo Rehabilitation Provinial Seretary’s Quarter in Bo Rehabilition District officer’s Office in Pujehun Rehabilitation work to Provincial Secretary’s Building in Kenema Ongoi ng Ongoi ng Ongoi ng New Ongoi ng Bo Bo Bo Puje hun Kenema Demolition of a Multi-story Building (fomer UN Building) at Siaka Steven Street Rehabilitation work to architectual (Division/Quantity Surveying Section) MoWPA Refurbishment work (i.e Hard Furniture/soft furnishing and Electricals) to architectural division/Quality survying section) MoWPA Construction of 1000 Steel Insulated Panel Houses at Mile 6 Reconstruction of Ministry of Works Workshop Complex Rehabilitation of Youyi Building Complex New New New New New New Western Area Western Area Western Area Western Area Western Area Western Area GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSl GoSL GoSL Budget Budget Budget Budget Budget Budget Budget Budget Budget - - 19,524 750 - - 17,950 750 - - - - 250 1,500 200 850 - - - - 1,000 440 450 1,500 - - - - - - - - 500 1,700 - - 1,500 - - 2,500 - - - - - - - - - - - - 1,819 10,500 10,450 - 750 500 - - - - - 1,400 Budget - 2,000 - 4,000 - 1,500 Budget Budget Budget Budget Budget - - - - - 375 209 200 200 200 - - - - - - - - - - - - - - - Budget - 2,000 - 2,500 - - - - - - 1,300 Budget - 350 - - - - Budget - 850 - - - - Budget Budget Budget - - - 4,000 1,000 1,200 - - - 4,500 - - - - - 5,000 - - 408 Ministry of Works and Public Assets/Sierra Leone Roads 221,300 154,500 277,200 339,000 269,750 564,000 Authority (SLRA) Rehabilitation of the Makeni -Kamakwe -Madina Oula Road Rehabilitation of Makeni-Kabala Road Phase 11 Completion of Bandajuma - Pujehun Road Rahabilitation of Taiama Junction - N’jala University Road
 Reconstruction of Bo-Bandajuma Road Construction of Bo -Mattru Jong Road Rehabilitation of Targrin - Lungi - Konakridee (Targrin - Lungi: Dual Carriageway 14Km x 2)and (Lungi - Konakridee (14Km) + Lungi Township Roads Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Bombali Makeni, Kabala Puje hun Moyamba Bo, Bandajuma Nationwide Port Loko GoSL GoSL GoSL GoSL ABD/OFID/GosL GoSL GoSL Budget Budget Budget Budget Loan Budget Budget - - - - 37,350 - - 5,000 8,500 7,500 7,500 1,500 10,000 10,000 - - - - 40,000 - - 30,000 30,000 30,000 30,000 - 40,000 20,750 - - - - 75,000 - - 40,000 25,000 15,000 30,000 - 55,000 45,000 In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic Reconstruction of Makakura - Yifin - Alkalia - Kumala - Sumbaria - Ongoi ng Nationwide GoSL Budget - 12,000 - 10,000 - 42,000 FY 2019 FY 2020 FY 2021 Masingbi (142.1Km) Phase I (Segment 1: 38Km) Rehabilitation of Kabala - Krubonla - Kono Rehabilitation of Pendembu - Kailahun Road Rehabilitation of Matotoka - Sefadu Road (Matotoka-Yiye Section) Rehabilitation of Matotoka - Sefadu Road (Yiye- Sefadu Section) Reconstruction of Bandajuma - MRU Bridges and 3 Bridges Magbele, Mabang, Kpangbama, Moyamba Bridges - Moyamba Junction Completion of Hill Side By Pass Road Phase II Completion of Township Roads (Western Area) Freetown City streets (Phase II) Completion of Township Roads (Kenema) Completion of Tokeh-Lumely (Peninsular) Road Completion of Township Roads (Bo) Construction of Township Roads (Bonthe) Sea Surface Reconstruction Project Rehabilitation of Blama - Hangha Road Rehabilitation of Limkokwing University - Regent Road Ongoi ng Ongong Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng New Ongoi ng Ongoi ng Ongoi ng New New Ongoi ng New Cluster Six: Addressing Women and Children 305
 Ministry of Social Welfare, Gender and Children Affairs (MoSWC&CA) Post Ebola Recovery Social Investment Project x x x i i i Nationwide Kenema, Kailahun Tonkolili, Kono Tonkolili, Kono South North,South Western Area Western Area Western Area Western Area Tonkolili South Bonthe Municipality Kenema Western Area GoSL IDB/GoSL IDB/GoSL ADB/OFID/GoSL KFAED/GoSL EU/GoSL KFAED/GoSL GoSL GoSL GoSL KFAED/GoSL GoSL GoSL GoSL GoSL China Exim Budget Loan/Budget Loan Loan Loan Grant Loan Budget Budget Budget Loan/Budget Budget Budget Budget Budget Grant/GoSL - 30,000 12,450 12,450 37,500 27,500 35,000 - - - 29,050 - - - - - 10,000 2,500 5,000 5,000 3,500 2,500 1,500 10,000 8,000 10,000 5,000 7,500 5,000 10,000 5,000 2,000 - 35,000 16,600 16,600 45,000 45,000 45,000 - - - 34,000 - - - - - 20,750 2,500 2,500 8,300 3,200 2,500 1,000 25,000 7,500 22,000 5,000 7,500 7,500 23,000 8,500 1,500 - - - - 64,250 70,500 - 60,000 - - - - - 60,000 - - 1,500 3,000 - 65,000 15,000 75,000 25,000 10,500 10,000 40,000 5,000 2,000 1,200 - 1,500 - 2,000 1,200 - 1,500 - 2,000 Nationwide GoSL Budget - 1,200 - 1,500 2,000 Cluster Seven: Enviroment, Climate Change and Disaster Management 12,450 5,450 12,450 7,600 15,500 16,900 417 Nuclear Safety and Radiation Protection Authority (NSRPA) Establsihment of a Central Waste facility for Radioactive Wastes New Western Area GoSL Budget - - 1,500 1,500 - - 2,000 2,000 - - 5,000 5,000 306 Ministry of Lands, Country Planning and the Environment MoLCP&E) National Land Policy Reform Project Lands Registration Project 410 National Protected Area Authority (NPAA) REDD Plus and Capacity Building Project Sierra Leone Sustainable Protected Areas Management and Livelihoods Project 12,450 1,500 12,450 1,950 15,500 6,000 Ongoi ng Ongoi ng Nationwide Nationwide IDA/GoSL GoSL Grant/Budget Budget 12,450 - 1,000 500 12,450 - 750 1,200 15,500 - 4,500 1,500 Ongoi ng Ongoi ng Nationwide Nationwide GoSL GoSL Budget Budget - - - 450 250 200 - - - 650 400 250 - - - 900 400 500 420
 Environment Protection Agency (EPA) Construction of EPA Head Office Ongoi ng Western Area GoSL Budget - - 2,000 2,000 - - 3,000 3,000 - - 5,000 5,000 In millions of Leones ANNEX 4–PUBLIC INVESTMENT PROGRAMME BUDGETARY ALLOCATIONS FY 2019-2021 National Development Plan Cluster/Ministry, Department and Agency (MDAs) Status Location Funding Source Funding Type Foreign Domestic Foreign Domestic Foreign Domestic Cluster Eight: Others 18,500 77,050 - 108,409 - 243,376 FY 2019 FY 2020 FY 2021 127 Ministry of Planning and Economic Development (MoPED) Capacity Building for Public Investment Management Rehabilitation of MRU Building Support to Civic Education and Development Programme Donors Conference on the PRSP IV Project Preparation Facility (PPF) Monitoring and Evaluation of Development Programmes and Projects 129 Ministry of Finance (MoF) Support to West African Monetary Zone (WAMZ) Improving Ease of Doing Business and Competitiveness Public Expenditure Review and Tracking Support to West African Monetary Agency (WAMA) Support to Medium Term Expenditure Framework (MTEF) Rehabilitation of the National Development Bank Rehabilitation of Treasury Building, Sixth and Seventh Floors (Including Elevators) of Ministerial Building Ongoi ng New New New Ongoi ng New Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng New Nationwide Western Area Western Area Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Western Area Nationwide Public Financial Management Improvement and Consolidated Ongoi ng Nationwide Project (PFMICP) Project Fiduciary Management Unit (FMU) Support to Public Finanacial Management Reform Local Government Develoment Grants (Transfers) Ongoi ng Ongoi ng Ongoi ng Nationwide Nationwide Nationwide x x x i v GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget - 30,750 1,000 - 1,750 - 1,000 - 1,000 -
 23,000 - 3,000 - - - - - - - - - 39,300 1,000 1,000 1,000 1,000 1,700 500 5,000 - - - - - - - - - - - - - - 50,359 1,500 - 1,200 2,000 43,159 2,500 55,300 1,000 1,300 1,200 1,000 1,800 500 500 - - - - - - - 137,050 2,500 - 1,500 3,500 128,000 1,550 103,326 1,000 1,600 1,500 1,000 1,900 2,500 500 Budget - 1,900 - 1,900 - 2,500 Budget Budget Budget - - - 1,200 3,000 22,000 138 Statistics Sierra Leone (Stat SL) Agriculture Tracking Survey (ATS) Demographic Health Survey (DHS) Labour Force Survey(LFS) Sierra Leone Integrated Household Survey (SLIHS) Census on Business Establishment Rehabilitation of Statistics Sierra Leone Head Office Building 2015 PHC Data Re-analysis Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Ongoi ng Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide Nationwide FAO/GoSL UNFPA/DfID/GoSl IDA/GoSL IDA/GoSL GoSL GoSL GoSL Grant/Budget Grant/Budget Grant/Budget Grant/Budget Budget Budget Budget 18,500 3,500 8,500 3,500 3,000 - - - 5,000 1,000 1,000 500 - 1,200 500 800 130 National Revenue Authority Construction of Revenue House New Nationwide GoSL Budget - - 2,000 2,000 - - 2,000 2,000 - GRAND TOTAL Foreign Grant Foreign Loan Domestic Capital GRAND TOTAL 1,243,206 901,186 1,364,538 1,277,417 1,288,035 1,766,758 654,813 588,393 - - - 901,186 679,260 685,278 - - - 1,277,417 558,307 729,728 - - - 1,766,758 1,243,206 901,186 1,364,538 1,277,417 1,288,035 1,766,758 - - - - - - - - - - 1,200 2,500 42,400 750 - - - - - 750 - - - - - - - - - - 2,500 5,000 83,326 1,000 - - - - - 1,000 - 2,000 2,000 In millions of Leones PARTICULARS FY2018 Estimate FY2019 Budget FY2020 Indicative FY2021 Indicative GOVERNMENT OF SIERRA LEONE ANNEX 5a–ALLOCATION TO EDUCATION, FY 2018-2021 Wages and Salaries Non-Salary, Non-Interest, Recurrent Expenditures Domestic Capital 2,067,800 2,154,806 800,677 2,400,301 2,099,779 901,186 2,610,523 2,488,836 1,277,417 3,022,553 3,007,634 1,766,759 Total Government Discretionary Budget 5,023,283 5,401,266 6,376,777
 7,796,945 x x x v Education Sector Programmes Salaries for Teachers Salaries for Teaching Service Commission Staffs Salaries for Tertiary Education Commission Staffs Recurrent Expenditure for Basic Education Recurrent Expenditure for Technical and Higher Education o/w Grants-in-Aid Student's Loan Scheme (Start up) Grants for Devolved Education Services to Local Councils Recurrent Expenditure for Teaching Service Commission Recurrent Expenditure for Teaching Hospitals Complex Domestic Capital budget allocation to Education o/w Procurement of 50 School Buses 565,021 4,000 2,188 134,642 241,480 16,794 2,000 83,019 1,472 1,956 25,150 12,000 631,613 2,458 1,839 137,637 215,798 18,493 2,000 86,763 1,756 3,627 56,400 - 687,195 2,674 2,001 169,082 315,081 22,065 2,200 103,996 2,095 4,328 41,250 - 864,491 3,364 2,517 185,990 347,412 22,328 12,420 121,407 2,500 5,164 55,500 - Total Allocations to Education Sector 1,058,928 1,137,891 1,327,702 1,588,346 % Government Budgetary Allocations to the Education Sector 21% 21% 21% 2 0 % In millions of Leones PARTICULARS GOVERNMENT OF SIERRA LEONE ANNEX 5b–ALLOCATION TO HEALTH, FY 2018-2021 FY2018 Estimate FY2019 Budget FY2020 Indicative FY2021 Indicative Wages and Salaries Non-Salary, Non-Interest, Recurrent Expenditures Domestic Capital 2,067,800 2,154,806 800,677 2,400,301 2,099,779 901,186 2,610,523 2,488,836 1,277,417 3,022,553 3,007,634 1,766,759 Total Government Discretionary Budget 5,023,283 5,401,266 6,376,777 7,796,945 x x x v i Health Sector Programmes Salaries for Health Workers Salaries for National Medical Supplies Agency Salaries for Health Service Commission Salaries for National HIV & AIDS Commission Salaries for Teaching Hospitals Complex Administration Salaries for Pharmacy Board Services Grants for Devolved Health Services to Local Councils Recurrent Expenditure for Health Domestic Capital budget allocation to Health Recurrent Expenditure for Pharmacy Board Services Recurrent Expenditure for National Medical Supplies Agency
 Recurrent Expenditure for Health Service Commission Recurrent Expenditure for National HIV & AIDS Commission Recurrent Expenditure for Dental and Medical Board Total Allocations to Health Sector % Government Budgetary Allocations to the Health Sector In millions of Leones PARTICULARS GOVERNMENT OF SIERRA LEONE ANNEX 5c–ALLOCATION TO AGRICULTURE, FY 2018-2021 FY2018 Estimate FY2019 Budget FY2020 Indicative FY2021 Indicative Wages and Salaries Non-Salary, Non-Interest, Recurrent Expenditures Domestic Capital 2,067,800 2,154,806 800,677 2,400,301 2,099,779 901,186 2,610,523 2,488,836 1,277,417 3,022,553 3,007,634 1,766,759 Total Government Discretionary Budget 5,023,283 5,401,266 6,376,777 7,796,945 x x x v i i Agriculture Sector Programmes Salaries for Agriculture Workers Salaries for Fisheries and Marine Workers Salaries for National Protected Area Authority Salaries for Sierra Leone Agricultural Research Institute Salaries for Small and Medium Enterprises Development Agency (SMEDA) Recurrent Expenditure for National Protected Area Authority Recurrent Expenditure for Sierra Leone Agricultural Research Institute Recurrent Expenditure for Small and Medium Enterprises Development Agency (SMEDA) Recurrent Expenditure for Sierra Leone Environment Protection Agency Recurrent Expenditure for Agriculture Workers Recurrent Expenditure for Fisheries and Marine Resources Domestic Capital budget allocation to Agriculture Grants for Devolved Agriculture and Fishing Services to Local Councils 14,972 1,177 9,907 18,490 4,109 1,249 5,725 2,253 17,621 53,517 10,024 12,350 15,479 Total
 Allocations to Agriculture Sector 166,873 % Government Budgetary Allocations to the Agriculture Sector ANNEX 6–PAYROOL BUDGET, FY 2019 In millions of Leones NO.
Category 1.

2.

3.

Baseline Salaries and Allowances - (General Public Sector) Employer’s Social Security Contributions Annual Leave Allowances 4.

Manual Vouchers: Subvented Agencies (ACC, Audit Service, NEC and HRCSL) Paramount Chiefs 5.

6.

7.

Foreign Missions End of Service Benefits and Gratuity Provision for New Recruitments: Health Workers Civil Servants (All MDAs) x x x v i i i 8.

9.

10.

11.

12.
9.

10.

11.

12.

Police Teachers Fire Force Newly Established MDAs Subvented Agencies Treasury Single Accounts Entities Annual Rent Allowance for Ministers, Deputy Ministers, Judges and Members of Parliament Provision for Improved Conditions of Service for Parliamentarians & Ministers Unallocated Personnel Emolument ( New Presidential Appointments in 2019) Government Pensions (Past Ministers, MPs, Judges and Commissioners) Total Wage Bill No.
of Workforce FY 2019 Budget % of GDP % of Domestic Revenue In millions of Leones (Le’m) ANNEX 7 -FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES, FY 2017-2021 GOVERNMENT OF SIERRA LEONE Details 1 Electricity Distribution and Supply Authority (EDSA) Turnover Expenditure Net Profit (Loss) Subsidy from Government 2 Electricity Generation and Transmission Company (EGTC) Turnover Expenditure Net Profit (Loss) Subsidy from Government 3 Sierra Leone State Lottery (SLSL) Turnover Expenditure Net Profit (Loss) Subsidy from Government x x x i x 4 Sierra Leone Housing Corporation (SALHOC) Turnover Expenditure Net Profit (Loss) Subsidy from Government 5 Sierra Leone Ports Authority (SLPA) Turnover Expenditure Net Profit (Loss) Subsidy from Government 6 Sierra Leone National Shipping Company (SLNSC) Turnover Expenditure Net Profit (Loss) Subsidy from Government 7 Sierra Leone Telecommunication Company Limited (SIERRATEL) Turnover Expenditure Net Profit (Loss) Subsidy from Government Actual 2017 Estimate 2018 Budget 2019 Indicative 2020 Indicative 2021 Comments 309,586 380,553 (70,967) 22,490 271,894 202,942 68,952 - 19,954 19,073 882 - 1,475 1,440 35 1,000 - - - - 3,903 4,015 (111) - 74,004 62,051 11,953 - 360,199 489,237 (129,038) 44,092 266,363 315,432 (49,069) - - - - - 956 1,397 (440) - 58,998 49,425 9,573 - 4,642 4,406 236 - 68,910 62,024 6,886 - 484,065 615,583 (131,519) 32,122 284,266 415,936 (131,669) 18,000 22,349 21,291 1,058 - 2,620 40,073 (37,454) 1,000 69,150 53,071 16,079 - 7,654 6,332 1,322 - 75,211 105,637 (30,426) - 539,078 591,228 (52,150) 6,607 566,016 602,673
 (36,656) 6,922 Loss Making - - - - - - - - 3,930 4,371 (441) - - - - - 9,951 6,366 3,585 - 118,238 112,034 6,204 - Loss Making Break Even Loss Making Profit Making Profit Making - - - - - - - - 6,288 4,808 1,480 - - - - - 12,936 7,613 5,323 - 135,974 Potential to Make Profit 121,489 14,485 - In millions of Leones (Le’m) ANNEX 7 -FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES, FY 2017-2021 GOVERNMENT OF SIERRA LEONE Details Actual 2017 Estimate 2018 Budget 2019 Indicative 2020 Indicative 2021 Comments 8 Sierra Leone Road Transport Corporation (SLRTC) Turnover Expenditure Net Profit (Loss) Subsidy from Government 9 Sierra Leone Commercial Bank (SLCB) Turnover Expenditure Net Profit (Loss) Subsidy from Government 10 Rokel Commercial Bank (RCB) Turnover Expenditure Net Profit (Loss) Subsidy from Government x l 11 Sierra Leone Airport Authority (SLAA) Turnover Expenditure Net Profit (Loss) Subsidy from Government 12 Sierra Leone Water Company (SALWACO Turnover Expenditure Net Profit (Loss) Subsidy from Government 13 Guma Valley Water Company (GVWC) Turnover Expenditure Net Profit (Loss) Subsidy from Government 14 Sierra Leone Road Safety Authority (SLRSA) Turnover Expenditure Net Profit (Loss) Subsidy from Government 15 National Insurance Company Limited (NIC) Turnover Expenditure Net Profit (Loss) Subsidy from Government 11,166 13,276 (2,110) 2,183 190,025 144,290 45,735 - 210,183 258,685 (48,502) - 83,123 66,264 16,859 - 1,936 13,836 (11,901) 5,510 22,064 23,526 (1,462) - 53,308 48,279 5,029 - 10,948 9,827 1,121 - 11,817 17,507 (5,690) 5,640 214,830 109,320 105,510 - 226,287 249,969 (23,682) - 78,440 60,027 18,414 - 1,009 2,333 (1,325) 1,388 31,376 30,767 609 - - - - - 15,312 14,350 961 - 11,391 17,039 (5,648) 5,640 240,361 116,417 123,944 - 283,166 198,550 84,616 - 74,616 59,882 14,734 - 5,550 35,678 (30,128) 11,150 48,407 47,122 1,285 - - - - - 22,562 21,024 1,538 - 11,427 17,077 (5,650) 5,640 249,985 124,162 125,823 - 308,953 210,303 98,650 - 84,738 70,222
 14,515 - - - - - - - - - - - - - - - - - Loss Making Profit Making 12,020 17,701 (5,682) 5,640 281,800 132,567 149,233 - 345,150 Potential to Make Profit 221,249 123,901 - Profit Making Loss Making - - - - - - - - -Potential to Make Profit - - - - - - - - - - - Profit Making - - - - ANNEX 8a–LOCAL COUNCILS OWN SOURCE REVENUE AND GOVERNMENT TRANSFERS FOR DEVOLVED FUNCTIONS, FY 2019 GOVERNMENT OF SIERRA LEONE In millions of Leones No.
Local Councils 1 Bo District Council 2 Bo City Council 3 Bombali District Council 4 Makeni City Council 5 Bonthe District council 6 Bonthe Municipal Council 7 Freetown City Council 8 Kailahun District 9 Kambia District Council 1 0 Kenema District 1 1 Kenema City 1 2 Koinadugu District 1 3 Kono District Council 1 4 Koidu New Sembehun City Council 1 5 Moyamba District Council 1 6 Port Loko District Council 1 7 Pujehun District Council 1 8 Tonkolili District Council 1 9 Western Area Rural District Council 2 0 Port Loko City Council 2 1 Karene District Council 2 2 Falaba District Council Primary Education School Fees Text Books Teaching & Learning Materials Examination Fees to WAEC-NPSE Secondary Education x l i School Fees Text Books Examination Fees to WAEC-BECE Local Government Development Grants Own Source Revenue 1,391.6 3,577.8 1,080.4 2,058.8 820.6 100.0 20,614.5 1,686.1 965.2 1,349.1 2,758.2 1,369.8 1,092.3 2,600.7 1,891.1 1,670.4 1,098.0 2,021.5 12,175.8 1,450.0 120.0 633.0 - - - - - - - - - - Direct Transfer 4,905.5 2,482.7 3,944.0 2,122.6 3,263.4 2,653.0 15,817.2 8,779.0 6,465.2 5,323.5 2,671.3 5,667.3 5,190.7 4,427.1 6,343.4 7,357.6 6,126.7 8,655.5 4,936.4 3,367.2 3,957.6 3,537.0 - - - - - - - - - - Indirect Transfer Total - - - - - - - - - - - - - - - - - - - - - - GRAND TOTAL 62,524.67 117,994.27 95,896.10 276,415.04 In millions of Leones (Le’m) No.
Grant Type FY2019 Budget Local Council Education Library Services culture Agri- Primary Secondary Health Health Total Health Rural Water Social Welfare GOVERNMENT OF SIERRA LEONE ANNEX 8b–FY 2019 TRANSFERS TO LOCAL COUNCILS Transfers to Local Councils 213,890.3 Transfers to Local Councils Marine Uncon- Services ditional Block Grant Support to Ward Comm- ittees Local Council Total Transfer 213,890.4 Direct Transfers to 117,994.2 Direct Transfers 10,671.1 2,195.8 18,728.7 20,629.3 24,928.8 45,558.1 3,113.6 4,137.2 776.6 31,013.2 1,800.0 117,994.3 x l i i Local Council to Local Councils Administrative Grant 1,800.0 Bo District 564.4 1,128.7 1,058.8 Support to Ward Committees 1,800.0 Bo City 434.7 96.7 269.6 539.9 Block Education Grant 10,671.1 Bombali District 436.9 - 886.1 869.2 Administration Education Dev Grant Science Equipments Library Services Free Eduction Program- Primary Free Eduction Program- Secondary 3,738.3 4,956.9 1,975.9 2,195.8 - - Makeni City 343.6 78.3 280.4 481.2 Bonthe District 341.7 - 726.4 791.4 Bonthe Municipal 157.6 46.4 237.7 352.7 1,333.8 1,686.4 Freetown 1,044.4 529.9 263.0 1,610.5 7,109.0 8,719.5 o/w: Rokupa Hospital Lumley Hospital - - - - - - - - - - - - - - - - 2,123.7 1,455.4 2,404.7 1,125.2 Unconditional Block Grant 31,013.1 King Harman Road Solid Waste Management 21,443.7 Macauley Street - - - - - 1,058.8 186.4 239.1 539.9 - 122.6 869.2 225.9 188.5 481.2 - 103.4 - - - - 1,608.9 119.1 4,905.5 1,005.3 13.7 2,482.7 1,263.3 74.2 3,944.0 822.0 13.7 2,122.6 791.4 139.1 133.8 132.1 916.6 82.4 3,263.4 - - - - - - 51.2 70.2 389.8 13.7 2,653.0 428.0 75.9 4,532.0 224.4 15,817.2 - - - - - - - - - - - - - - - - Fire Prevention 939.9 Kailahun District 610.3 190.9 1,927.3 1,606.6 1,772.0 3,378.6 259.7 300.0 - 1,979.3 132.8 8,779.0 Youths and Sports 2,779.7 Kambia District 558.1 124.2 1,068.2 1,167.3 1,501.9 2,669.1 239.5 205.4 92.7 1,393.4 114.5 6,465.2 Other Recurrent Administrative 5,849.8 Kenema District 555.4 - 1,460.4 1,074.0 - 1,074.0 183.2 236.7 - 1,681.0 132.8 5,323.5 Expenses Fisheries and Marine Resources 776.6 Kenema City 444.0 100.5 303.2 571.6 - 571.6 - 132.8 Social Welfare, Gender and 4,137.2 Koinadugu District 381.6 92.7 952.5 823.7 2,110.1 2,933.9 154.1 139.0 - - 1,105.6 13.7 2,671.3 958.6 55.0 5,667.3 Children's Affairs Health Care Services 45,558.1 Kono District 538.6 - 1,341.7 1,246.4 - 1,246.4 234.5 213.8 - 1,505.8 109.9 5,190.7 Primary Health Care services (PHC) 20,629.3 Koidu New Sembehun 309.1 79.8 301.0 483.7 2,305.1 2,788.7 - 102.5 - 832.2 13.7 4,427.1 Secondary Health Services 24,928.8 Moyamba District 549.3 119.5 1,109.7 908.5 1,797.8 2,706.3 210.0 204.7 95.4 1,238.7 109.9 6,343.4 ( District Hospitals) In millions of Leones (Le’m) No.
Grant Type FY2019 Budget Local Council Education Library Services culture Agri- Primary Secondary Health Health Total Health Rural Water Social Welfare GOVERNMENT OF SIERRA LEONE ANNEX 8b–FY 2019 TRANSFERS TO LOCAL COUNCILS Marine Uncon- Services ditional Block Grant Support to Ward Comm- ittees Local Council Total Transfer 10 11 12 Agriculture and Food Security 18,728.7 Port Loko District 729.6 168.0 1,316.2 1,216.8 1,343.6 2,560.4 299.4 266.8 96.3 1,821.5 99.4 7,357.6 Rural Water Services 3,113.6 Pujehun District 419.3 130.6 968.3 1,169.7 1,471.4 2,641.0 198.3 204.0 111.6 1,352.8 100.8 6,126.7 Local Government Development 22,000.0 Tonkolili District 737.2 165.5 1,426.3 1,264.5 2,498.8 3,763.2 289.1 271.4 - 1,879.1 123.7 8,655.5 Grant Western Area District 578.1 217.9 425.4 1,137.5 - 1,137.5 131.8 218.7 102.4 2,033.0 91.6 4,936.4 Port Loko City Council 200.6 54.9 424.2 406.6 1,685.5 2,092.1 - 70.3 511.5 13.7 3,367.2 Karene District Falaba District 427.9 308.6 - - 854.7 1,021.7 1,057.5 826.9 - - 1,021.7 208.0 175.5 1,220.3 49.5 3,957.6 826.9 154.8 129.0 962.6 97.7 3,537.0 In-Kind (Indirect) 73,896.1 In-Kind (Indirect)Transfers Transfers to Local Councils to Local Councils 2.1 Education 73,896.1 Education Program x l i i i Primary Primary Education 43,920.7 Education Program Secondary Free Education Primary 23,850.3 Local Government Development Grant Text Books 10,742.2 Teach & Learning Materials 3,386.3 Examination Fees to WAEC-NPSE Secondary Education Free Education Secondary Text Books Examination Fees to WAEC-BECE 5,941.9 29,975.4 13,252.1 6,695.8 10,027.5 73,896.1 43,920.7 29,975.4 22,000.0 In millions of Leones ANNEX 8c–DETAILED PROJECTED OWN SOURCE REVENUES OF LOCAL COUNCILS, FY 2019 No.
Local Council Local Tax Property Tax Market Dues Business Registration Licenses Fees & Charges Mining Revenues Other Non- Tax Revenue Total Revenue 1 2 3 Bo District Council Bo City Council 98,860,125 374,399,991 17,718,750 55,072,500 99,015,000 452,057,109 204,435,000 90,000,000 1,391,558,475 15,000,000 1,320,524,384 432,000,000 90,950,000 675,000,000 1,023,300,000 - 21,000,000 3,577,774,384 Bombali District Council 50,198,750 375,147,262 - 37,170,000 129,690,000 481,160,000 7,000,000 - 1,080,366,012 4 Makeni City Council 6,400,000 822,533,099 364,800,000 11,250,000 355,282,005 476,025,000 - 22,500,000 2,058,790,104 x l i v Bonthe District council 38,500,000 144,650,000 1,608,750 22,500,000 101,376,000 57,370,500 424,874,144 29,700,000 820,579,394 Bonthe Municipal Council 8,000,000 8,000,000 5,000,000 5,000,000 40,250,000 12,000,000 21,750,000 - 100,000,000 Freetown City Council 750,000,000 11,456,108,580 2,181,805,875 - 3,226,612,500 - - 3,000,000,000 20,614,526,955 Kailahun District 53,455,140 851,777,850 30,000,000 87,287,040 62,001,712 260,680,000 42,048,057 298,809,841 1,686,059,640 Kambia District Council 53,135,620 403,500,904 10,560,000 23,635,000 240,160,000 234,258,000 - - 965,249,524 Kenema District Kenema City 282,633,400 278,460,000 14,208,000 38,550,000 34,280,000 289,401,250 354,718,747 56,800,000 1,349,051,397 6,720,000 1,218,546,373 840,000,000 20,000,000 583,830,000 89,118,000 - - 2,758,214,373 Koinadugu District 76,824,675 300,000,000 58,860,000 84,640,000 260,000,000 297,055,200 50,000,000 242,415,200 1,369,795,075 Kono District Council 110,266,400 373,390,000 - - 45,000,000 154,150,000 390,000,000 19,470,000 1,092,276,400 Koidu New Sembehun City Council 16,010,000 752,610,000 447,957,000 31,500,000 930,000,000 260,000,000 115,310,000 47,294,721 2,600,681,721 15 Moyamba District Council 303,036,750 527,223,636 100,000,000 87,360,000 197,400,000 9,350,000 575,593,000 91,110,000 1,891,073,386 16 17 18 Port Loko District Council 45,000,000 500,000,000 9,425,000
 41,000,000 340,000,000 65,000,000 500,000,000 170,000,000 1,670,425,000 Pujehun District Council 23,820,000 283,350,000 72,528,750 17,500,000 111,820,000 535,980,597 53,000,000 - 1,097,999,347 Tonkolili District Council 100,000,000 990,000,000 32,000,000 27,000,000 271,805,000 149,650,000 375,500,000 75,500,000 2,021,455,000 19 Western Area Rural District Council 904,860,000 7,500,000,000 450,000,000 408,400,000 1,680,000,000 151,500,000 672,000,000 409,000,000 12,175,760,000 20 21 22 Port Loko City Council Karene District Council Falaba District Council 50,000,000 500,000,000 300,000,000 100,000,000 300,000,000 - 100,000,000 100,000,000 1,450,000,000 22,114,000 - 10,560,000 19,010,000 20,066,500 24,720,000 - 23,539,500 120,010,000 50,625,000 45,158,400 49,452,000 28,000,000 293,405,000 126,547,200 35,200,000 4,640,000 633,027,600 Total 3,065,459,860 29,025,380,479 5,428,484,125 1,235,824,540 9,996,993,717 5,149,322,856 3,921,428,948 4,701,779,262 62,524,673,787 In Millions of USS Creditor Total External Debt Multilateral World Bank IMF ADB IFAD IDB EEC/EIB BADEA OFID EBID Bilaterals China Exim Bank of China Kuwait Fund Saudi Fund Exim Bank of India Exim Bank of Korea Abu Dhabi Commercial x l v GOVERNMENT OF SIERRA LEONE ANNEX 9a -PROJECTD EXTERNAL DEBT STOCK, 2018 TO 2023 Jun- 23.93
27.19 77.10 26.98 80.06 37.00 11.31 3.13 23.93 74.11 26.93 92.68 44.19 10.35 2.50 20.67 69.60 25.93 93.62 51.39 9.38 192.05 187.55 180.05 172.55 165.05 157.55 In Millions of Leones Institutions Njala University College Sierra Leone State Lottery Sierra Leone Postal Services Ltd (SALPOST) Sierra Leone Broadcasting Corporation (SLBC) Guma Valley Water Company National Hajj Committee/1 Road Maintenance Fund Administration Sierra Leone Postal Services Ltd (SALPOST) x l v i Total ANNEX 9b–GUARANTEES ISSUED BY GOVERNMENT AS AT 30 SEPTEMBER 2018 Year of Guarantee Amount 2018 2016 2015 2013 2013 2018 2017 2018 3,900.0 1,000.0 394.0 3,765.0 2,164.0 15,872.0 65,000.0 489.0 92,584.0 (In Thousand of USD) ANNEX 9C–PROJECTED EXTERNAL DEBT SERVICE PAYMENTS, 2018-2022 Creditors/International Financial Institution PR INT PR INT PR INT PR INT PR INT FY 2020 FY 2019 FY 2020 FY 2019 FY 2020 IDA IMF ADB IFAD IDB EIB BADEA OFID EBID 2,971.70 Multilateral Total China EXIM Bank Govt.
Of China India EXIM Bank Korea EXIM Bank Kuwait Fund Saudi Fund Abu Dhabi Fund Bilateral Total Commercial Grand Total x l v i i 2,112.76 2,013.72 2,317.70 2,045.10 3,095.50 2,297.60 3,945.30 2,450.30 6,475.50 2,495.30 18,410.05 - 15,778.00 - 29,638.00 - 863.13 1,251.02 941.50 1,664.00 1,700.50 1,177.20 1,129.80 259.73 1,117.10 357.30 1,117.10 351.80 43,554.00 1,700.50 1,447.20 - - 928.50 - 2,935.44 639.10 2,935.50 725.60 - 2.24 - 1.70 3,263.70 1,236.40 2,935.50 - 839.20 155.30 1,205.70 3,636.40 8,704.5 665.00 - 915.00 2.50 2,384.60 1,301.90 6,827.30 960.00 78,100.3 3,263.70 1,857.00 2,935.50 - 789.80 171.00 1,250.90 3,636.40 8,696.6 600.60 - 1,097.00 3.20 2,384.60 1,873.20 7,704.40 97,707.8 3,263.70 2,164.40 2,935.50 - - 1,299.30 332.10 854.50 789.80 178.50 1,251.50 858.40 8,059.4 534.20 - - 7,500.0 - 7,500.0 - 7,500.0 - 7,500.0 - 57,426.4 12,317.1 72,606.4 11,936.5 81,646.5 12,049.0 100,129.0 12,287.7 120,043.9 11,797.7 Grand Total (Excluding IMF Prin.)
39,016.3 12,317.1 56,828.4 11,936.5 52,008.5 12,049.0 56,575.0 12,287.7 61,047.9 11,797.7 In millions of Leones .
Expenditure Category Total Discretionary Expenditure Total Poverty Related Expenditure x l v i i i Anti-Corruption Commission (ACC) The Judiciary Law Officers' Department Law Reform Commission (LRC) Local Courts Independent Police Complaints Board National Commission for Democracy Statistics - Sierra Leone Human Rights Commission Sierra Leone Rights to Access Information Commission Sierra Leone Police Sierra Leone Correctional Services National Fire Authority Ministry of Technical and Higher Education Ministry of Basic and Secondary Education Ministry of Sports Ministry of Health and Sanitation National HIV and AIDS Commission Ministry of Social Welfare, Gender & Children's Affairs Ministry of Youth Affairs Ministry of Youth Commission National Youth Service Teaching Service Commission Health Service Commission Ministry of Transport and Aviation (MoTA) Pharmacy Board Services Ministry of Agriculture, Forestry and Food Security Ministry of Fisheries and Marine Resources Ministry of Energy Ministry of Labour and Social Security Ministry of Tourism and Cultural Affairs Ministry of Tourism and Cultural Affairs (Tourist Board) Ministry of Trade and Industry National Commission for Social Action(NaCSA) Local Content Agency ANNEX 10–SUMMARY OF POVERTY RELATED EXPENDITURE, FY 2019 Non–Salary Non–interest Recurrent 2,129,911.3 1,471,019.9 5,516.2 14,429.9 12,048.4 - 690.1 958.5 853.4 7,530.4 1,263.3 1,024.7 87,722.6 52,369.7 17,760.9 104,689.8 137,637.2 9,781.6 174,014.0 3,508.0 16,167.6 5,208.6 4,647.4 - 1,755.9 1,190.9 42,327.2 6,379.2 101,423.0 26,801.2 104,941.9 7,191.2 10,063.1 25,032.1 12,948.3 1,612.3 718.9 Domestic Capital Total 901,186.3 682,664.7 6,800.0 - 4,750.0 498.0 - - - 5,000.0 - - 9,350.0 7,100.0 4,500.0 33,700.0 22,700.0 - 52,000.0 2,650.0 3,600.0 11,900.0 400.0 3,500.0 - - 9,624.7 - 70,650.0 5,600.0 99,600.0 400.0 4,400.0 10,100.0 6,650.0 25,727.0 - In millions of Leones .
Expenditure Category National Protected Area Authority Sierra Leone Electricity and Water Regulatory Commission Ministry of Water Resources Nuclear Safety and Radiation Protection Authority Sierra Leone Agricultural Research Institute (SLARI) Ministry of Works Road Maintenance Fund Local Councils Elections Tuition Fees Subsidies Other Discretionary Expenditures Summary: x l i x Total Discretionary Primary Expenditure Total Poverty Related Expenditure ANNEX 10–SUMMARY OF POVERTY RELATED EXPENDITURE, FY 2019 Non–Salary Non–interest Recurrent 1,436.7 1,230.4 13,255.0 3,294.0 5,152.6 - 125,445.3 191,890.4 18,000.0 111,107.8 658,891.4 Domestic Capital Total 450.0 1,000.0 103,491.0 1,500.0 1,000.0 174,024.0 - - - - 218,521.6 1,886.7 2,230.4 116,746.0 4,794.0 6,152.6 174,024.0 125,445.3 191,890.4 18,000.0 111,107.8 877,413.0 2,129,911.3 1,471,019.9 901,186.3 682,664.7 3,031,097.6 2,153,684.6 Poverty Related Expenditure as a % of Total Discretionary Expenditure 69.1% 75.8% 71.1%