Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698082834684.pdf (Sierra Leone)
1.

Introduction 2.

Mr. Speaker, Honourable Members, the previous Government presented the 2018 Government Budget and Statement of Economic and Financial Policies to the House of Parliament on the 27th October 2017.

This Noble House approved the Budget on the 6th December 2017 and the implementation of the Budget commenced in January 2018.

3.
3.

Mr. Speaker, Honourable Members, the victory of the Sierra Leone People's Party (SLPP) following the General Elections of March 2018 and after examining the assumptions which underpinned the 2018 Budget in the context of the New Direction, it became imperative that we prepare a Supplementary Budget to revise the 2018 Budget framework for the following reasons: 4.
First, the most important reason for recasting the budget is that, the priorities of Government have changed as articulated in the Presidential Address delivered by His Excellency, the President, Dr. Julius Maada Bio on the Occasion of the State Opening of the First Session of the Fifth Parliament of the Second Republic of Sierra Leone.

The provision of free quality basic and secondary education is a key priority under the New Direction.
Accordingly, these priorities have to be reflected in the budgetary allocation to the education sector.

In addition, there are new and compelling expenditure requirements such as the provision of subsidy to the energy sector to ensure reliable power supply to households and businesses as well as re- aligning budgetary allocations to the diversified economic sectors of fisheries, tourism and agriculture.

5.
5.

Second, the macroeconomic framework and the underlying assumptions, which underpinned the 2018 Government Budget have been revised to reflect recent developments in the economy.

In particular, economic growth for 2018 has been revised downwards to 3.7 percent compared to 6.1 percent projected at the time the 2018 budget was presented to Parliament in October 2017.
The revised projection of economic growth reflects the closure of Shandong Steel and Iron Group mining in November 2017 largely due to low international prices for the quality of iron ore produced.

Accordingly, revenues from iron ore mining, including royalties and personnel income tax and other taxes collected from their sub-contractors would be lower than earlier projected.

6.
6.

Third, the original 2018 revenue projections were also based on the implementation of some of the provisions of the Finance Acts 2017 relating to the imposition of specific excise duty on imported beer, spirits and other alcoholic beverages.
While the application of the Finance Act was only limited to beer and spirits, there was no thorough analysis of the potential impact of the Finance Act on the official level of imports vis-a-vis smuggling of these products and by extension the implications for domestic revenue.

Some of the provisions in the 2017 Finance Act relating to excise duty on beer and other alcoholic beverages have now been reviewed and presented to this noble House for enactment.
The earlier projections also assumed the passage and subsequent implementation of the 2018 Finance Act at the beginning of the year.

The Act was passed in March 2018 and implementation started in May 2018.

The delayed approval had adverse implications for domestic revenue collection in 2018.

7.

Fourth, a key assumption underlying the 2018 revenue projections was the reform of fuel pricing.
The previous Government and the IMF had already reached an agreement for Government to liberalise fuel price even before the Presidential and General Elections were held.

However, the Government failed to honor its commitment to Development Partners, resulting to denting the credibility of Sierra Leone on the implementation of economic reforms agreed with it partners.

Furthermore, the 2018 revenue the projections did not anticipate the ban on timber exports, which had been a significant source of revenue.
8.

Fifth, the implementation of the Treasury Single Account (TSA) has resulted in the transfer of revenues hitherto collected and retained by extra-budgetary agencies into the Consolidated Revenue Fund.

At the same time, the personnel and operating expenditures of these agencies are now being paid from the Consolidated Revenue Fund.

2 9.

Sixth, there have been significant changes to the architecture of public administration.

Some of the Ministries have been unbundled into two separate Ministries.
New executive positions such as Chairman, Presidential Infrastructure Initiative and Office of the Chief Innovator have been established.

These have budgetary implications, which require the approval of this Noble House.

10.

Seventh, at the time of presenting the 2018 Budget in November 2017, the full picture of arrears owed to suppliers and outstanding commitments on contracts for Goods and services and infrastructure projects entered into by Ministries, Departments and Agencies was not available.
A stock taking exercise carried out by the Ministry of Finance showed that the stock of outstanding arrears and commitments stood at Le10.7 trillion (US$1.4 billion) as at end March 2018.

The payment of some of the arrears in 2018 will constrain the fiscal space for the allocation of resources to priority sectors and programmes.

11.
11.

Eighth, Government inherited a difficult economic situation with severe macroeconomic and fiscal imbalances including a burgeoning domestic debt of Le5.0 trillion (or US$655.3 million), unpaid cheques held at both Bank of Sierra Leone and Accountant General's Department worth over Le1.3 trillion as well as an external debt of US$1.5 billion.
There is therefore an urgent need for fiscal consolidation to ensure fiscal and debt sustainability with the overarching objective of restoring budget credibility and macroeconomic stability.

Without restoring macroeconomic discipline and consolidating public finances, it would be a daunting task to implement Government programmes and projects as articulated in the New Direction.

This revised budget is therefore a step in that Right Direction.

12.
12.

Mr. Speaker, Honourable Members, taking the forgoing justifications into consideration and in line with Section 42, Sub-section 1 of the Public Financial Management Act, 2016, I hereby present the Supplementary Budget proposals for the 2018 Financial Year for consideration and approval by this Noble House.

13.
13.

Mr. Speaker, Honourable Members, before presenting the details of the revised Budget, I would like to provide you with an update on the macroeconomic and budgetary performance for the first half of the year (January to June) 2018.

3 Macroeconomic and Budgetary Performance During January to June 2018 (i) Macroeconomic Performance 14.

Mr. Speaker, Honourable members, the economy is estimated to have grown by 3.7 percent in 2017.
In 2018, the economy, excluding iron ore was projected to grow strongly by 5.7 percent driven by increased activities in agriculture, recovery in kimberlite diamond mining and expansion in the services including tourism.

However, the revised projection, including iron ore, indicate that the economic growth rate will be at the same level of 2017 due mainly to the temporary closure of Tonkolili Mines by Shandong Iron and Steel Group.
As mentioned earlier, the closure of the mines is due to weak market conditions and operational difficulties.

15.

Inflation has been declining gradually from the peak of 20.2 percent in March 2017 to 15.3 percent in December 2017 and further down to 14.4 percent in March 2018, reflecting the relative stability of the exchange rate, tight monetary policy by the Bank of Sierra Leone as well as increased domestic food supplies.
However, inflationary pressures started to emerge in April 2018 when inflation rose to 15.1 percent in April and further to 16.1 percent in May, attributed to increased demand for goods in the period leading up to and during the month of Ramadan.

16.

Total value of export in Quarter 1 2018 amounted to US$110.5 million and were 25 percent lower when compared to the same period in 2017 due mainly to low level of iron ore exports.
Mineral exports amounted to US$ 87.2 million, representing 78.9 percent of total exports, and of which, iron ore is US$ 8.3 million; diamond (US$ 28.2 million); rutile (US$ 21.5 million); and bauxite (US$ 18 million).

17.

Total import value amounted to US$355 million during Quarter 1 of 2018 and was 11 percent lower relative to the same period in 2017.
Of this, the value of food imports was (US$134.8 million) accounting for 39 percent of total imports; machinery and transport equipment, (US$ 64.1 million); mineral fuel and lubricant, (US$58.5 million); and manufactured goods, (US$ 31 million).

The trade deficit for Quarter 1, 2018 is estimated at US$244.5 million.

18.

Gross foreign exchange reserves of the Bank of Sierra Leone amounted to US$507.79 million (about three months of import cover) by end June 2018.
Major inflows during the period include royalties on minerals and fisheries while outflows include external debt service payments and disbursements to our embassies overseas.

4 19.

Relative to the end of December 2017, the exchange rate was relatively stable, depreciating by 1.7 percent during the first five months of 2018.
However, reflecting the weak performance in the export sector in the midst of increasing demand for imports especially petroleum products, the exchange rate came under severe pressure in late June.

The official exchange rate depreciated from Le7, 541.16 in December 2017 to Le 7,695.47 in June 2018.

The spill over effect was substantially high in foreign exchange transactions in the parallel market.

20.

The stock of total public debt is estimated at Le16.
96 trillion (US$2.2 billion) as at end June 2018.

Of the total debt, external debt amounted to US$1.5 billion while domestic debt amounted to Le5.04 trillion (US$655.3 million).

(ii) Budgetary Performance - January to June 2018 21.
Mr. Speaker, Honourable Members, since assumption of the mantle of leadership on 4th April 2018, Government has been pursuing fiscal consolidation focusing on enhancing domestic revenue mobilization and expenditure rationalization in order to correct the fiscal slippages that occurred in the past, particularly in the last 5 years.
The efforts to consolidate public finances were underpinned by the implementation of Executive Orders 1 and 2 on revenue mobilization and expenditure rationalization, respectively.

22.

Mr. Speaker, Honourable Members, I am pleased to report that domestic revenue collected during Quarter 2 (April to June 2018) increased dramatically to Le1.07 trillion from Le 895 billion in Quarter 1, 2018.
The improvement is accounted for by the curtailment of excessive duty waivers, consolidation of all revenues hitherto collected and retained by several agencies into the Consolidated Revenue Fund (CRF) through the implementation of the Treasury Single Account, collection of tax arrears and strict enforcement of tax compliance by the National Revenue Authority.

23.
23.

Hence, total revenue collected during the first half of 2018 amounted to Le1.99 trillion compared to Le 1.611 trillion during the corresponding period in 2017, representing 22 percent increase (Le357 billion), sufficient to pay two months of the salaries and wages of Government workers.

24.

Tax revenues amounted to Le1.53 trillion.


Of this amount, Income Taxes amounted to Le738.4 billion; of which corporate taxes yielded Le 136.0 billion while personal income taxes including Government PAYE was Le 589.2 billion.

25.

Goods and Services Tax (GST) collected during the period amounted to Le 405 billion.

Of the total GST collection, Import GST amounted to Le 220.4 billion and Domestic GST, Le184.8 billion.

5 26.
5 26.

Revenue from Customs and Excise Duties was Le 383.0 billion including import duties of Le276.1 billion and excise duties on petroleum products, Le 104.9 billion.

27.

Non-tax revenues including royalties on minerals amounted to Le442.2 billion, of which, mining royalties and licenses amounted to Le 126.4 billion.

28.
28.

Revenue collected by TSA agencies amounted to Le 104.9 billion as at end June 2018, including balances transferred of Le60.4 billion in April 2018 and subsequent collections to end June 2018 of Le44.4 billion.

Revenue collected by other Government Departments amounted to Le 315 billion, including royalty on fisheries of Le52.6 billion.

Road User Charges and Vehicles Licenses amounted to Le 20.2 billion during the period as revenue from this source was used to subsidise retail fuel price.

Grants 29.
Grants 29.

Mr. Speaker, Honourable Members, there was no disbursement of budget support during the first half of the year due mainly to the derailment of the economic programme with the IMF in 2017.

Accordingly, the new administration has not benefitted from any external budget support since it assumed power in April 2018.

Notwithstanding, Government has been able to pay wages and salaries without recourse to the overdraft facility at the Bank of Sierra Leone.

30.
30.

The grants received during the first half of the year estimated at Le193 billion were disbursed by partners for the implementation of capital projects.

External Budget support partners will only disburse later in the year after successful negotiations on a new economic programme with the IMF in September 2018.
Discussions between Government and the IMF on the new programme are at an advanced stage and concerted effort is being made by all stakeholders to deliver on our reform commitments and put the programme with IMF on track.

Expenditures 31.

Mr. Speaker, Honourable Members, total Government expenditure for January to June, 2018 amounted to Le 3.16 trillion, of which, recurrent expenditure was Le 2.06 trillion, less than the budgeted amount of Le 2.46 billion.
Wages and Salaries amounted to Le 1.06 trillion by end June 2018.

6 32.

Non-salary, non-interest recurrent expenditure was Le 495.2 billion by end June.

Of this, Le372.2 billion was spent on Goods and Services; including Le14.5 billion was spent on Education to support the Girl Child programme, Govrnment Boarding Schools and Handicapped Schools; Le 45.2 billion to the National Revenue Authority; Le61.2 billion to Defence; Le49.7 billion to the Police; and Le 11.2 billion to the Correctional Services.
33.

Subsidies and Transfers amounted to Le123 billion, including Le 2.1 billion for Pre-Primary, Primary and Junior Secondary Schools; Le77.2 billion as Grants to Tertiary Educational Institutions of the University of Sierra Leone, Njala University, Milton Margai College of Education and Polytechnics; Le 20.2 billion as Transfers to the Road Maintenance Fund Administration; and Le 22.7 billion on Elections and Democratization.

34.
34.

Subsidies to the energy sector for the purchase of fuel and payment to Independent Power Providers (IPPs) is estimated at Le20.2 billion for the period January to June 2018.

To ensure reliable power supply at reduced subsidy, Government renegotiated the Karpower Contract for a reduced cost by shortening the commitment period from five years to two years with the option to renew for one additional year, resulting to savings of about US$20 million for the two years.
The renegotiated agreement received the support of the World Bank consistent with the energy sector policy between Government and the development partners.

35.

Total interest payments for the first half of the year amounted to Le467.1 billion, of which domestic interest payment was Le415.3 billion and foreign interest payment, Le51.8 billion.

36.

Total Capital Expenditures amounted to Le 1.11 billion during the first half of the year.
Domestic Capital expenditures was Le 400.9 billion at the end of June 2018, most of which was spent during Quarter 1.

37.

Mr. Speaker, Honourable members would recall Executive Order number 2 on immediate expenditure control measures in a bid to curtail wasteful expenditures to create fiscal space for financing key programmes under the New Direction including the flagship programme on free quality basic and secondary education.

The Ministry of Finance is implementing these measures.
For example, payment of per diem was limited only to the number of days spent in the country of visit.

Per Diems were not paid for travel time for all official overseas trips.

In addition, the provision of internet services at private homes of public officials was suspended.

Based on the analysis of budget execution for the Quarter 2, 2018, expenditure savings amounted to Le11.5 billion across Ministries, Departments and Agencies, of which savings on overseas travelling alone amounted Le760 million.
7 Budget Deficit and Financing 38.

Mr. Speaker, Honourable Members, the budget deficit including grants is estimated at Le670.1 billion for the first half of 2018.

Excluding grants, the deficit amounted to Le863.1 billion, below the original ceiling of Le1.4 trillion for the period.

39.

Domestic borrowing from the commercial banks and the non-bank public to finance the deficit was estimated at Le515.5 billion far below the planned domestic borrowing of Le865.1billion.
Most of the borrowing took place in Quarter 1 of 2018.

Net domestic borrowing in Quarter 2 (April to June) amounted to Le 73.9 billion only compared to Le Le441.9 billion during Quarter1 (January to March 2018).

The new borrowing of Le73.9 billion in Quarter 2 was utilized to redeem some of the maturing Treasury Bills.

Net Foreign financing in the form of project and programme loans disbursed less external debt repayments is estimated at Le374.6 billion as at end June.

40.
40.

Due to Government's strong commitment to support the National Revenue Authority (NRA) in it revenue drive as part of the ongoing fiscal consolidation efforts, Government promptly paid the wages and salaries of public sector workers in the months of April through June, amounting to Le542.6 billion, without borrowing from both the Bank of Sierra Leone and commercial banks.
In addition, Government is current on the payment of NASSIT contributions of Le60 billion; cleared arrears owed to tertiary educational institutions, security forces, as well as provide funds for the monthly National Cleaning Exercise of Le2.9 billion to the Freetown City Council; all without resorting to overdraft facility at the Bank of Sierra Leone.

Medium-Term Economic Outlook 41.


Mr. Speaker, Honourable Members, the medium-term prospects of the economy are bright, reflecting the commitment of Government to implement prudent and efficient economic policies that will stabilise the economy, improve governance and the business environment to attract private investment.
In addition, the implementation of sectoral reforms to improve the productivity of growth generating sectors in the context of economic diversification as well as improving the efficiency of public investment in infrastructure is expected to contribute positively to economic growth in the medium-term.

42.
42.

Mr. Speaker, Honourable Members, during 2019 and 2020 economic growth is projected at 5.0 percent underpinned by increased investments and productivity in agriculture, resumption of iron ore mining; expansion in other mining activities, especially rutile; and reactivation of construction activities.

Inflation is projected to fall to 14 percent by end December 2018 and to return to single digit in 2019 and 8 beyond.
The tight stance of monetary policy by the Bank of Sierra Leone and increase food production will contain inflationary pressures.

The current account deficit, including grants, is projected to narrow from 24.6 percent of GDP in 2018 to 20.3 percent of GDP in 2019 and to narrow further as exports increase in the medium term.
Gross foreign reserves are programmed to average 3 months of imports in 2018 and will increase to at least 5 months of import cover over the medium-term as exports increase and measures to build foreign reserves are implemented.

43.

The sustenance of fiscal consolidation measures is expected to improve domestic revenue collection to at least 20 percent of GDP while maintaining Government expenditures at sustainable limits.
This will reduce the budget deficit, including grants, from 11.7 percent of GDP in 2017 to 12.8 percent of GDP in 2018.

The deficit, including grants, is projected to narrow down to 3.0 percent of GDP in the medium in line with the ECOWAS macroeconomic convergence criteria.

This will also ensure that the public debt, in nominal terms, is limited to no more than 70 percent of GDP.

III.

Revisions to the Original 2018 Budget Revisions to the Original Revenue Projections and underlying assumptions 44.
Mr. Speaker, Honourable Members, the temporary closure of iron ore mining, delay in the implementation of the Finance Acts 2017 and 2018, the accrual of direct and indirect subsidy on retail fuel sales, low import values and the general weak tax compliance in Quarter 1 of the year has warranted a downward revision of certain revenue streams relative to their original projections.
The affected revenue streams include Goods and Services Tax (GST), Import and Excise duty on petroleum products and royalty on iron ore and excise duty on alcoholic beverages.

45.

However, the strengthened enforcement of tax compliance, suspension of duty and tax exemptions and the implementation of the Treasury Single Account (TSA) in recent months are expected to improve the collection of some revenue streams.
Accordingly, the targets for corporate tax, personal income tax, foreign travel tax, and revenues collected by the TSA agencies and royalty on fisheries and timber have been revised upwards.

46.

Mr. Speaker, Honourable Members, I will start with the revenue streams that have been revised downwards as follows: 9 47.
Revenue collections from the Goods and Services Tax is revised downwards by Le187.5 billion to Le 899.8 billion in the revised 2018 Budget compared to the original budget of Le1.10 trillion on account of weak performance during the first half of the year.

Import GST is projected downwards by Le98.9 billion relative to the original projection of Le598.7 billion due to the low level of imports of dutiable goods.

Similarly, domestic GST is revised downwards by Le88.6 billion.
These downward revisions are on account of what happened in the first three months of 2018 and the low tax compliance by businesses that adopted a 'wait and see attitude' before and during the Presidential and General elections.

48.

Customs and excise taxes are revised downwards by Le337.5 billion to Le980.1 billion compared to the original target of Le1.32 trillion.

49.
49.

Of these, import duties are revised downwards by Le190.3 billion compared to original projection on account of slower import activities for the same reasons explained earlier.

The revised amount would have been lower but for the curtailment of duty and tax waivers during the Quarter 2, 2018.

50.

Excise duty on petroleum products is revised downwards by Le139 billion to Le361 billion compared to the original target of Le500 billion.
This is largely on account of direct and indirect subsidy on retail fuel sales.

The retail pump price of fuel has been kept fixed at Le6000 per liter in the midst of the continuous rise in international oil prices and depreciation in the exchange rate, resulting in the reduction in excise duty.

By end May 2018, all revenues from the sale of petroleum products had been eroded leading to payment of direct subsidies to Oil Marketing Companies in June 2018.
Direct subsidies owed to National Petroleum (NP), TOTAL and LEONE Oil for the month of June amounted to Le5.2 billion.

Total petroleum revenues lost in the form of indirect subsidies amounted to Le175.1 billion during the first half of 2018.

Thus, as at end June 2018, Government had lost Le180.3 billion.

Total revenue that would be lost through direct and indirect fuel subsidy is projected to amount to Le500 billion by the end of the 2018, if retail pump price is kept at Le6, 000 per litre.

51.
51.

Mr. Speaker, Honourable Members, the huge amount of revenue lost through these subsidies represents a major fiscal risk to the implementation of Government's flagship programme on free quality basic and secondary education and other social programmes.

10 52.
10 52.

Other challenges related to the subsidy on retail fuel price include the difficulty of separating the retail and the commercial fuel markets as well as the smuggling of fuel across the border to neighboring countries, where fuel prices are higher than those prevailing in Sierra Leone.

As at end June 2018, the retail price of fuel in neighboring Republic of Guinea and Liberia is 50 percent and 43 percent higher, respectively, than in Sierra Leone.
In effect, Government is subsidizing fuel related activities beyond the borders of Sierra Leone.

53.

Similarly, excise duty collected on imported alcoholic beverages has been abysmal in the first half of the year, recording only Le1.9 billion.
This is because the existing higher excise duty imposed on imports of alcoholic beverages ($4 per liter for those with alcohol content less than 10% and $6 for those above 10 %) as provided for in the Finance Act 2016 and 2017 has substantially increased the cost of clearing alcoholic beverages at the Customs and Excise Department of the NRA.

As a result, the importation of these goods has dropped significantly while smuggling increased.
Though, the downward review of excise duty on alcoholic beverages as proposed in the revised 2018 Finance Act is expected to reverse this trend, only a small proportion of the revenue lost so far could be recovered during the second half of the year.

As a result, excise tax on alcoholic beverages and other goods is revised downwards by Le8.2 billion from Le23.3 billion in the original budget to Le15.1 billion.

54.
54.

Royalty on iron ore is revised downwards by Le47 billion to Le3 billion only as there will be no iron ore production in 2018.

Royalty on the other minerals (rutile, diamonds, bauxite) remain as originally budgeted.

However, mining licenses are revised upwards by Le12 billion to Le65 billion due to the collection of outstanding arrears owed by Mining Companies.

55.

Mr. Speaker, Honourable Members, I will now turn to the revenue streams that have been revised upwards: 56.
Corporate Tax is revised upwards by Le21.8 billion to Le397.2 billion compared to the original projection of Le375.4 billion.

The additional revenue would be realized on account of planned audit of the withholding tax for contracts awarded by self-accounting MDAs as well as third party data matching exercises.

57.
57.

Personal Income tax collection is also revised upwards by Le99.4 billion to Le1.24 trillion on account of the renewed focus on strengthening rental income tax administration, which is projected to bring in more revenues in the second half of the year.

11 58.

Collection from other taxes mainly Foreign Travel Tax is revised upwards by Le19 billion to Le27 billion reflecting impressive collection during the first half of the year.

59.
59.

Mr. Speaker, non-tax revenue from Other Government Departments is revised upwards by Le509.5 billion to Le767.6 billion compared to Le260.1 billion originally projected.

The increase is accounted for mainly by the consolidation of revenues collected by TSA Agencies into the Consolidated Revenue Fund through the implementation of the Treasury Single Account consistent with the Fiscal Management and Control Act, 2017.

60.

Revenue from the TSA agencies is projected at Le254.3 billion for the year.
This new revenue source will partly offset the projected decline in revenues from GST, Customs and royalty on iron ore. Royalty on fisheries is revised upwards by Le2.1 billion to Le90.1 billion and dividend from parastatals by Le2.1 billion to Le45 billion.

Other non-tax revenues are also revised upwards by Le247 billion mainly due to lifting of ban on timber exports and the proposed increase in royalty rate.

Road User Charges are maintained at the original projection at Le128.9 billion.

61.
61.

Overall, total domestic revenue for the 2018 financial year is projected to increase to Le4.65 trillion (15.4 percent of GDP) indicating good progress towards achieving the domestic revenue target under the New Direction of 20 percent of GDP by 2021.

Revised External Budget Support 62.


Mr. Speaker, Honourable Members, I am pleased to report that the disbursement of external budget support, which was suspended by some of our development partners due to the derailment of the IMF programme is expected to resume in the second half of 2018 following successful discussions with the IMF as well as the implementation of key reforms including on revenue mobilization and expenditure management.
Therefore, expected external budget support is revised upwards to Le521 billion compared to Le264.3 in the original budget.

Revenue measures for the second half of 2018 63.


Mr. Speaker, Honourable Members as mentioned earlier, a major fiscal risk to the implementation of Government's programmes and hence the Supplementary Budget is the indirect subsidy in the form of lost revenues and worse still, the direct subsidy in the form of direct payments to Oil Marketing companies for fuel sales in the retail market.
This is due to the policy of keeping the retail price of fuel fixed in the midst of rising international oil prices, movements in the exchange rate and other exogenous factors.

12 64.

Mr. Speaker, Honourable Members, to avoid the projected loss of revenue and other challenges of cross-border smuggling of fuel products as well as the difficulty of preventing commercial customers from buying fuel from the retail outlets, effective 13th July 2018, the price of petroleum products is fully liberalized.
The details of the single and full-pass through pricing formula will be communicated to the public by the Ministry of Trade and Industry.

This policy reform will significantly reduce the projected loss in revenue by Le235 billion during the second half of the year while the full potential of revenue from petroleum excise duties would now be realized in subsequent years.

65.
65.

Mr. Speaker, Honourable Members, to further improve domestic revenue collection while at the same time protect our local industries for job creation and reduction in the cost of living, some of the provisions of the Finance Acts 2008, 2017 and 2018 have been reviewed.

The revision is also in compliance with the ECOWAS Common External Tariff (CET) for which Sierra Leone is one of the two remaining countries that have not been implementing the regime.

These revisions are as follows: 66.


The excise duty on alcoholic beverages with less than 10 percent of alcohol has been reviewed downwards from US$4 to US$1.5 per litre.

For those with more than 10 percent of alcohol, the excise duty is reduced from US$6 to US$2 per litre.

The objective is to reduce the local price of these products, minimise smuggling while protecting the local industries.

The fiscal impact of this revision is a net gain in revenues of Le54 billion.

67.
67.

Import duty on wheat or meslin flour is reviewed downward from 20 percent to 10 percent to reduce the cost of essential food items, especially bread.

The impact of this revision will be revenue-neutral as the higher rate of 20 percent was never implemented by NRA.

68.

Import duty on fruit juice is also reviewed downwards from 30 percent to 20 percent in line with the ECOWAS Common External Tariff, whose implementation in Sierra Leone commenced effectively on the 18th of June 2018.
The revision is expected to generate Le591 million in additional revenue.

However, an excise duty of 10 percent is imposed on fruit juices to reduce the incidence of diseases related to the consumption of sugary drinks.

This is expected to generate additional revenue of Le2.0 billion.

69.

An excise duty of 20 percent is imposed on non-alcoholic beverages (energy drinks).

This will generate additional revenue of Le6.8 billion.

70.
70.

Import duty on imported water is reviewed upwards to 35 percent from 30 percent to support local water industry.

The policy is projected to generate Le4.4 billion in additional revenues.

13 71.

In line with the ECOWAS Common External Tariff, import duty on tobacco products is reviewed upwards from 25 percent to 35 percent while excise duty on these products remained unchanged at 30 percent.

The increase in import duty rate is expected to generate Le21.4 billion in additional revenues.

72.
72.

Royalty on timber and timber products has been reviewed from US$1,500 to US$2,500 per 20 cubic meters.

A special sub-treasury account of the Consolidated Revenue Fund into which Timber royalties should be paid has been established.

Fisheries Licenses and other levies are reviewed as per the Revised Finance Act 2018 as a first step to harmonise our rates with those prevailing in West Africa.

73.
73.

Mr. Speaker, Honourable Members while we await a comprehensive review of the policy on duty and tax exemptions and in order to minimise revenue leakages through duty and tax waivers, all contracts for the procurement of goods, services and works by MDAs and donor- funded projects must be at market price, inclusive of all applicable taxes.
Therefore, in the issuance of Expressions of Interest (EOI) or Requests for Bids, MDAs should ensure a requirement for all potential bidders to clearly include all applicable taxes in their bid prices.

For donor funded projects, the component of duties and taxes should be clearly included in the contract, which will form part of Government’s counterpart contribution to the project.

Henceforth, no contract will be granted duty and tax waivers.

74.
74.

Mr. Speaker, Honourable Members, to reduce the cost of forwarding and clearing items and consignments at the Customs and Exercise Department, the demurrage grace period is increased from 3 to 5 working days excluding public holidays.

75.

Mr. Speaker, Honourable Members, all registered Non-Governmental Organizations are eligible to duty and specific tax exemptions consistent with the Finance Act 2016, .
However, to improve on the transparency in processing duty and tax waivers and to enhance the predictability and tax expenditures, NGOs are required to submit to the Ministry of Finance their annual import requirements stating the potential amount of duty exemptions.

76.
76.

To minimize delays in processing duty and tax waivers and avoid payments of demurrage, all requests for duty and tax waivers should be forwarded to the Ministry of Finance through the supervisory Ministry fourteen (14) days before the arrival of the consignment at the Ports.

14 77.

Mr. Speaker, Honourable Members, on behalf of the executive, I would like to extend appreciation to this Noble House for enacting the Extractive Industry Revenue Act (EIRA) 2018 into law on Tuesday July 10, 2018.
It is anticipated that this will support our revenue mobilisation drive through harmonization and consolidation of the fiscal regime into a single piece of legislation for the extractive sector.

The EIRA will prevent the discretionary case by case negotiation of fiscal terms in extractive sector agreements.

78.
78.

Mr. Speaker, Honourable Members, while the EIRA 2018 recognises the fiscal terms in existing Agreements up to the time of passing this Act, it prevents the negotiation of fiscal terms in any new Agreement to deviate from the fiscal regime defined in the Act.

Furthermore, the extension of any Agreement that expires after the passage of the EIRA should be governed by the fiscal regime prescribed in the EIR Act.
In this respect, the National Revenue Authority is legally obligated to only apply the fiscal terms included in the EIRA to any new or renegotiated Agreement after the passage of the EIRA.

Payment of Privatization Receipts 79.


Mr. Speaker, Honourable Members, although the Privatization Act requires payment of privatization receipt by state-owned enterprises into the Consolidated Revenue Fund, in the past, payments were made into special accounts held at commercial banks before funds are transferred into the Consolidated Revenue Fund.
Therefore, consistent with the Privatization Act and Government's commitments to fiscal consolidation, all privatization receipts or concession fees, licenses and dividends must henceforth be paid into the Central Bank of Sierra Leone foreign reserves account held overseas in the case of payments in foreign currency or into a sub-account of the Consolidated Revenue Fund held at the Bank in the case of payments in local currency.

Revised Expenditure Projections 80.

Mr. Speaker, Hon.
Mr. Speaker, Hon.

Members, based on the changes in Government priorities, certain categories of expenditures of Ministries, Department and Agencies have been revised while others remained unchanged.

Overall, total expenditure and net lending is now projected to amount to Le7.4 trillion (24.5 percent of GDP) compared to Le7.3 trillion (21.2 percent of GDP) in the original budget.

The Appropriation Bill contains the revised allocations for all MDAs for the second half of the year.
The annexes contain the monthly projections by MDAs.

15 Recurrent expenditure 81.

Total recurrent expenditure is revised from Le4.8 trillion in original budget to Le5.2 trillion in the revised budget reflecting mainly the increase in Goods and services expenditure and subsidies and transfers as follows: Wages and Salaries 82.

The allocation for Wages and Salaries is maintained as originally budgeted at Le2.07 trillion.
Savings derived from the current wage reforms is offset by the payment of severance benefits to retired public servants above 60 years of age as per Public Service Regulations as well as gratuities to outgoing Ministers, Parliamentarians, Ambassadors and Attachés.

83.

Total interest payments remained unchanged as domestic and foreign interest payments remain as originally budgeted at Le854 billion and Le 98 billion, respectively.

Non-Salary, Non-Interest Recurrent Expenditure 84.


Mr. Speaker, Honourable Members, Non-Salary, Non-Interest Recurrent Expenditure is increased to Le2.1 trillion in the supplementary Budget from Le1.8 trillion in the original Budget.

Of this, the budgetary allocation for Goods and Services is increased to Le1.3 trillion from Le1.2 trillion while Subsidies and transfers is also revised upwards to Le897.5 billion from Le609.4 billion.

Budgetary Allocation to Education Sector 85.


Mr. Speaker, Honourable Members, reflecting Government's commitment to improving access to free and high quality education at all levels under the New Direction, a total of Le 1.04 trillion is allocated to the education sector.

86.
86.

The allocation to the education sector, which includes salaries of teachers, free basic and secondary education, support to tertiary education institutions, the teaching service commission and tertiary education commission accounts for 21 percent of primary expenditures consistent with the commitment made under the People's Manifesto by His Excellency, Dr. Julius Maada Bio.
Allocating this level of expenditures to the education sector further demonstrates the seriousness of the SLPP led Government in improving access to quality education for all.

The increased allocation will fund the free education programme for basic and secondary education, 16 which include free tuition, provision of teaching, learning materials and text books; school feeding for primary schools, and examination fees for NPSE, BECE and WASSCE.
In this respect, Government will utilize 5 percent of Goods and Service Tax and Mining revenues to finance part of the increase in education spending in this Supplementary Budget.

Free Education for Basic and Secondary Schools 87.

The Government's flagship Free Education Programme will become effective in September 2018.

The scope of this programme will cover pre-primary, primary, junior secondary and senior secondary education with an estimated total enrolment of 2,141,356 pupils.
The total budgetary allocation to free education programme for the first term of the 2018/19 Academic Year is Le190.9 billion, of which, Le119.7 is for Pre-primary and Junior Secondary Shool and Le71.2 million for Senior Secondary School.
This will cover several key programmes under the first phase of implementation as follows: (i) Payment of Tuition Fees: Following consultative meetings between the Ministry of Basic and Secondary Education and the Associations of Head Teachers and Principals of Schools nationwide, the following are the approved revised school fees per term in all Government and Government Assisted Schools payable under the Free education programme: Pre-primary and Primary - Le10, 000 per term each Junior Secondary - Le50, 000 per term and Senior Secondary - Le60, 000 per term 88.
To meet the full payment of school fees for the estimated total enrollment, the total sum of Le43.1 billion is provided under the Goods and Services budget.

This amount will be processed and released into the approved designated bank accounts of all schools days before the opening of schools.

Therefore, no school should levy admission fees in all Government and Government Assisted Schools.

ii.
ii.

Provision of teaching and learning materials: An amount of Le5.3 billion is provided for the procurement and distribution of teaching and learning materials to all Government and Government-assisted schools.

ii.

School Feeding: Government will also support school feeding for schools in remote communities.

An amount of Le69.6 billion is provided in the revised budget for this activity 17 iv.
Provision of Text Books: Every child in Government and Government Assisted Schools would be entitled to 5 textbooks each for the five core subjects.
An amount of Le 19.9 billion is allocated as 10 percent advance payment to procure text books for the five core subjects to improve the text book to pupil ratio from 3:1 to of 1:1. v. The oustanding Examination fees for NPSE, BECE and WASSCE for all the just concluded examinations estimated at Le26.5 billion, would now be paid to the West African Examination Council (WAEC).
vi Transitioning to 6-3-3-4 In addition to the above, to facilitate the elimination of SS4 with effect from the 2018/19 academic year as promised in the New Direction, Government will pay an additional one-month salary in the month of August to all teachers teaching SS3 pupils to provide additional classes over the summer holidays to pupils promoting to SS3 to catch up with those already in SS3 that were to proceed to SS4.
Also, Government will grant dispensation for the payment of outstanding bills owed to suppliers providing diets to all Government Boarding schools to enable them provide regular diet supplies to pupils over the holidays up to the end of the first term.

Institutional support for the free education programme is allocated Le6.0 billion.

Mitigating Measures 89.


Mr. Speaker, Honourable Members, the components of the free education programme described above also serve as measures to mitigate the impact of the fuel price liberalization on our people.

Mindful of the social impact of this policy on the poor and vulnerable in our society, Government is proposing additional mitigating measures.
These include provision of school buses, conditional cash transfers for education, tuition fee subsidy for university students, payment for university application forms, introduction of a student loan scheme and an Adult Literacy Programme.

(i) Provision of School Buses: An amount of Le12.0 billion has been provided as advance payment for the procurement of fifty (50) school buses to be managed by the City Councils on a cost recovery basis.
The objective is to reduce the cost of transportation for school children while ensuring that they are regular and punctual in schools.

(ii) Conditional Cash Transfers for education: Government is also introducing a conditional cash transfer programme for the education sector to encourage very poor parents to allow their children to go to school instead of sending them out to engage in street trading and hawking.

An amount of Le5.0 billion has been allocated to this programme.
18 (iii) Tuition Fee Subsidy for University Students: with regards to tertiary education, Government will continue to subsidize University tuition fees.

Additionally, Government is also eliminating the payment for Application Forms for Admission to the Universities.

The cost of University Application Forms will no longer be borne by applicants.

An allocation of Le5.6 billion is provided in this budget to cover the cost of University Application Forms for the 2018/19 academic year.
All potential students who have paid for application forms for admission to the University of Sierra Leone, Njala University, MMCET, EBK University Makeni and Port Loko Campuses, Bonthe Technical College, Eastern Polytechnic and others would be reimbursed by their respective institutions after payment is made by Government.

(iv) Student Loan Scheme: The continuing payment of subventions as well as College and university fee subsidies by Government has serious negative implications on public finances.
The estimated payment to these institutions for 2017 financial year was Le193.4 billion.

In most part of the world today, including sub-Saharan Africa, Students Loan Scheme has become the norm for providing sustainable means of financing tertiary education.

As declared by His Excellency, Government will commence a National Student Loan Scheme in the second half of the 2018/2019 Academic Year.
An Inter- Ministerial Committee comprising Ministries of Higher and Technical Education and Finance, University of Sierra Leone and NASSIT has been established to formulate policies and implement the scheme within a transparent legislative framework.

While the current grant-in-aid has inherent governance challenges, the proposed Student Loan Scheme will provide access to higher education for all students, irrespective of income level.
An effective Student Loan scheme will also ensure mutual accountability between the students and college authorities.

To this end, Government has allocated the sum of Le2.0 billion to support start-up institutional arrangements and operations.
(v) Adult Literacy Scheme: In line with H.E, the President's statement on the official opening of Parliament to support adult literacy, the sum of Le2.4 billion is provided in the domestic capital budget to support adult functional education in all 14 provincial and the Western Area districts.
(vi) Salary Increase for Civil Servants in Grades 1- 6 As part of the mitigating measures, Government is providing 10 percent of the basic salary of all civil servants, teachers, police, military, correctional services and National fire Authority in grades 1 to 6 as transport allowance.

This will cost Government Le24.6 billion for the second half of the year and benefit 49,181 Government workers, which account for 71 percent of the public sector work force.

19 Capital Expenditure 90.


Domestic expenditure is revised downwards as payments to contractors would be delayed until the audit of the domestic arrears is complete.

Domestic capital expenditure is now projected at Le800.7 billion compared to the original budget of Le1.05 billion.

Foreign financed capital expenditure will remain as originally budgeted.

Budget Deficit Financing 91.

The overall deficit, excluding grants, is projected at Le1.98 trillion compared to the original deficit of Le2.3 trillion.
Including grants, the overall deficit is projected at Le1.82 trillion (6.0 percent of GDP) compared Le2.1 trillion (also 6 percent of GDP) in the original budget.

92.

The domestic primary balance improved from a deficit of Le1.36 trillion in the original budget to Le1.33 in the revised budget on account of enhanced domestic revenue projections.

93.

External financing of the deficit in the form of disbursed project and programme loans is projected at Le1.4 trillion.
Amortisation of external debt (principal repayments) is projected to increase to Le293.8 billion from Le286 billion in the original budget.

94.

Domestic borrowing to finance the deficit is projected to decrease to Le1.29 trillion (4.3 percent of GDP) in the revised budget from Le1.73 trillion (5.0 percent of GDP) in the original budget.

95.
95.

Mr. Speaker, Honourable Members, the total stock of crystalized arrears comprising unpaid cheques at the Bank of Sierra Leone and the Accountant-General's Department has decreased from Le1.3 trillion as at end March 2018 to Le1.05 trillion as at end June 2018.

The stock of arrears is projected to decrease further to Le682 billion by the end of 2018.

Expenditure Control and Management Measures 96.


Mr. Speaker, Honourable Members, in furtherance of Government's fiscal consolidation efforts to ensure the sustainability of Government spending, the following expenditure rationalisation measures will also be implemented during the second half of the year.

20 97.

To ensure transparency in public procurement and achieve value for money, no sole sourcing method of procurement would be allowed.
All public procurement transactions, above the threshold, should be done through open competitive bidding except for arms and ammunition and in cases of emergency such as epidemics and natural disasters consistent with the National Public Procurement Act, 2017.

All procurement activities by MDAs must be consistent with the procurement plans approved by the Ministry of Finance.

98.
98.

In addition, the National Public procurement Authority (NPPA) has published Price Norms to guide the procurement of goods and services.

All MDAs are hereby advised to strictly adhere to the prices indicated on the Price Norms.

The Ministry of Finance reserves the right to reject requests for payment of contracts and Local Purchase Orders (LPOs) whose prices differ from those indicated on the Price Norms.

99.
99.

Overseas travelling is observed as a major expenditure of Government, which must be curtailed.

Going forward overseas travels and training should be limited within the budgetary allocation of the MDA.

In requesting approval from the Ministry of Finance, the MDA should clearly state the approved budgetary allocation and the purpose and benefits to Government of the trip before funds are released.
Off-budget agencies including State Owned Enterprises should also request clearance within the context of controlling expenditures.

100.

Mr. Speaker, Honourable Members, the current practice for the payment of end of service gratuity to contract workers as stipulated in the public service code is that contract workers are paid 15 percent of their annual gross salary as gratuity.

At the same time, Civil Servants are paid one month of gross salary for every year of service rendered.
This practice disadvantages Civil Servants and other low-income public sector workers whose income are already low.
As part of the commitment to harmonize the wage bill and rationalize expenditures, payment of gratuity to contract workers, civil servants, and personnel of other Government Departments and Agencies including state-owned enterprises and NASSIT is now one month of the last gross salary of the Officer for year it relates except those whose current employment terms and conditions are statutorily stated or stipulated by His Excellency the President.
Similarly, payment of Leave allowance to all public sector workers including state-owned enterprises, state-owned banks, NASSIT and all extra-budgetary agencies including TSA agencies is now one month of gross salary.

101.

Government has also discontinued the payment for internet services at the residences of public sector workers.

Also, Government would no longer pay for top-up cards for public sector workers.

21 102.
21 102.

To reduce the huge bill on vehicle purchase and maintenance as well as fuel consumption, Government is developing a Fleet Management Policy that will eventually lead to a Pooled Vehicle Tracking System for the use of Government and donor-funded project vehicles.

Despite efforts to contain these expenditures, Government has already spent Le4.4 billion for vehicle maintenance for the first half of 2018.
In 2017, expenditure on fuel and lubricants and vehicle maintenance amounted to Le10.4 billion and Le25.9 billion, respectively.

In the interim, and until the policy is adopted by Government, fuel supplies 103. to eligible officers remain at 45 litres per week.

However, fuel supplies to residences of public sector workers, excluding the heads of the three arms of Government and their deputies are terminated forthwith.
This policy covers Ministries, Departments, Sub-vented agencies, State Owned Enterprises and NASSIT.

To control expenditure on vechicle maintenance, average expenditure per Government vehicle will not exceed six million Leones (Le6 million) for the period July- December 2018.

Audit of Arrears to Suppliers and Contractors 104.


Mr. Speaker, Honourable Members, total stock of domestic arrears including outstanding payments on contracts entered into by MDAs for goods and services and infrastructure projects amounted to Le10.7 trillion (US$1.4 billion) as at 31st May 2018.

The Auditor-General is subjecting these arrears to financial and technical audit.

It is anticipated that the verified stock of arrears would be lower after the audit.
Upon completion, Government will develop a strategy for clearing the arrears.

Going forward, efforts would be made to avoid the accumulation of new arrears through commitment controls, approval of MDAs procurement plans by the Ministry of Finance as well as adherence to open and competitive bidding process for the procurement of goods, services and works.

Conclusion 105.
Conclusion 105.

Mr. Speaker, Honourable Members, this Supplementary Budget addresses only some of the priorities articulated in the Presidential Address delivered by His Excellency at the State Opening of Parliament.

On-going donor-funded programmes are already implementing some of the commitments in the Presidential Address.

The 2019 Budget, which will be presented to this House in October 2018 will address most of these commitments.

22 106.
22 106.

Mr. Speaker, Honourable Members, our approach to public financial management under the New Direction will not be business as usual.

Moving forward, we will continue to aggressively pursue strict fiscal discipline and ensure compliance with public procurement and public financial management laws at all levels of Government.
The legal instruments at our disposal including the revised 2018 Finance Acts, the Public Financial Act, 2016 and Public Financial Management Regulations, 2018 and the Extractive Revenue Industry Act, 2018 are helping us guide this process.

107.

Mr. Speaker, Honourable Members, I would like to emphasize that the continuous loss in revenue due to the subsidy on retail fuel price will undermine Government's ability to finance the Free Education programme and other social programme, if remain unaddressed.
108.

However, Government recognised the social impact of this policy measure on our people especially the vulnerable including school children, students and low- income workers.

In this respect, Mr. Speaker, Honourable Members, I wish to reiterate the programmes to mitigate the impact of the fuel subsidy reform on the vulnerable population that have been proposed for immediate implementation.
These include free tuition for basic and secondary education, provision of teaching, learning materials and text books for primary and secondary schools; payment of examination fees for NPSE, BECE and WASSCE; school feeding for primary schools; introduction of school bus system at the regional head quarter towns; introduction of conditional cash transfer programme for education; university tuition fee subsidy; elimination of payment for university application forms; the introduction of a Student Loan Scheme for tertiary education and salary increase for Government workers in Grades 1 to 6.
109.

Mr. Speaker, Honourable Members, we are confident that the policies and programmes contained in this Supplementary Budget are fully aligned with the underlying principles of Integrity, Efficiency, Professionalism and Delivery under the New Direction aimed at improving the livelihoods of all Sierra Leoneans.

In his People's Manifesto, His Excellency, Dr. Julius Maada Bio committed to providing efficient management of the economy by restoring fiscal discipline.
Hence, the theme for this Supplementary Budget is "Road to Efficient Economic Management" 110.

I therefore commend this Supplementary Budget to the House.
23 BUDGET PROFILE GOVERNMENT OF SIERRA LEONE SUPPLEMENTARY GOVERNMENT BUDGET and STATEMENT OF ECONOMIC AND FINANCIAL POLICIES For the Financial Year, 2018 Theme: “"Road To Efficient Economic Management” DELIVERED BY JACOB JUSU SAFFA Minister of Finance in the Chamber of Parliament TOWER HILL, FREETOWN ON Friday, 13th July 2018 at 10:00 a.m. GOVERNMENT OF SIERRA LEONE ANNEX 1a–REVISED BUDGET PROFILE FOR FY2017–2018 In Millions of Leones (Le’m) PARTICULARS FY2017 FY2017 Actual Q1 - 4 Jan - Dec % of GDP FY2018 Original Budget Q1 - 4 Jan - Dec FY2018 FY2018 FY2018 FY2018 % of GDP Actual Q1 Jan - Mar Estimate Q2 Apr - Jun Estimate Q1 - Q2 Jan - Jun FY2018 Revised Budget Q3 - Q4 Jul - Dec FY2018 Revised Budget Q1 - Q4 Jan - Dec FY2018 % of GDP Total Revenue and Grants 4,023,073 15.1% 5,214,636 15.2% 1,011,749 1,170,303 2,182,053 3,378,726 5,560,779 18.5% Domestic Revenue 3,339,922 12.6% 4,556,300 13.3% 915,249 1,073,803 1,989,053 2,656,431 4,645,484 15.4% 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 Mines Department Royalty on Rutile Royalty on Bauxite Royalties on Diamond and Gold Royalty on Iron Ore Licences(Including Petroleum Revenue) Other Departments i 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 Projects Project - Other Projects 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 - - - $0.00 0 264,336 $14.27 $16.55 $0.00 $4.17 8,000 8,000 - $0.00 0 0 $0.00 $0.00 $0.00 $0.00 0 0 - 96,500 416,852 78,421 332,280 6,151 221,939 112,357 109,582 201,752 152,733 48,279 741 53,982 0 0 1,159 0 52,823 179,278 20,711 0 158,567 0 96,500 0 0 $0.00 0 0 $0.00 $0.00 $0.00 $0.00 0 0 - 96,500 738,365 135,967 589,223 13,175 405,273 220,448 184,825 383,021 276,145 104,882 1,994 126,397 14,061 3,475 24,448 0 84,413 315,820 52,554 38,142 225,124 20,176 193,000 0 0 $0.00 0 0 $0.00 $0.00 $0.00 $ $0.00 0 521,295 $0.00 $24.00 $30.00 $ $0.00 0 521,295 $0.00 $24.00 $30.00 $15.00 8,000 8,000 - 386,000 5.5% 1.3% 4.1% 0.1% 3.0%
8,000 8,000 - GOVERNMENT OF SIERRA LEONE ANNEX 1a–Revised BUDGET PROFILE FOR FY2017–2018 In Millions of Leones (Le’m) PARTICULARS FY2017 FY2017 Actual Q1 - 4 Jan - Dec % of GDP FY2018 Original Budget Q1 - 4 Jan - Dec FY2018 FY2018 FY2018 FY2018 % of GDP Actual Q1 Jan - Mar Estimate Q2 Apr - Jun Estimate Q1 - Q2 Jan - Jun FY2018 Revised Budget Q3 - Q4 Jul - Dec FY2018 Revised Budget Q1 - Q4 Jan - Dec FY2018 % of GDP Total Expenditure and Lending minus Repayments 6,405,638 24.1% 7,284,849 21.2% 1,833,791 1,329,524 3,163,315 4,219,561 7,382,876 24.5% 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 2,284,963 8.6% 2,455,000 Capital Expenditure Foreign Loans and Grants Loans Grants Domestic Lending minus Repayment 2,308,037 1,246,438 727,174 519,264 1,061,599 (23,074) 8.7% 4.7% 2.7% 2.0% 4.0% - - 0 - - - 22,659 22,659 22,659 - 505,461 454,449 51,012 3,115,311 1,010,573 53,765 91,149 1,658,200 927,943 443,101 105,211 344,505 45,231 6,870 45,530 47,769 47,038
- 1,104,250 704,500 511,500 193,000 399,750 0 2,209,677 1,409,000 1,023,000 386,000 800,677 - 7.3% 4.7% 3.4% 1.3% 2.7% 0.0% GOVERNMENT OF SIERRA LEONE ANNEX 1a–Revised BUDGET PROFILE FOR FY2017–2018 In Millions of Leones (Le’m) PARTICULARS 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 FY2017 FY2017 Actual Q1 - 4 Jan - Dec (2,382,565) (3,065,716) (1,217,224) (1,758,629) (6,122) (6,122) 0 0 % of GDP -9.0% -11.5% -4.6% -6.6% 0.0% 0.0% 0.0% 0.0% -0.3% -0.1% 0.0% -0.2% FY2018 Original Budget Q1 - 4 Jan - Dec (2,070,214) (2,728,549) (359,549) (1,362,499) (148,950) (90,000) (45,000) (13,950) (33,908) (30,000) (2,000) (1,908) Change in Arrears: Domestic Suppliers (Incl.
outstanding commitments of previous year) (23,471) Govt.
Arrears to Parastatals Wages Arrears 3/ - (43,437) (66,908) i i i OVERALL DEFICIT (CASH BASIS) Including grants TOTAL FINANCING Foreign Borrowing (Loans) Project Programme 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 Adjustment for Issuance/Redemption of Loans and Advances Unaccounted (2,455,595) -9.2% (2,253,072) 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 (5,857) (13,163) 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% 2,253,072 908,000 1,194,000 1,023,000 171,000 (286,000) 1,730,153 1,680,153 566,982 0 33,000 533,982 0 1,113,171 50,000 0 (385,081) 0 0 (385,081) 0 (0) FY2018 FY2018 FY2018 FY2018 % of GDP Actual Q1 Jan - Mar Estimate Q2 Apr - Jun Estimate Q1 - Q2 Jan - Jun FY2018 Revised Budget Q3 - Q4 Jul - Dec FY2018 Revised Budget Q1 - Q4 Jan - Dec FY2018 % of GDP -6.0% -7.9% -1.0% -4.0% -0.4% -0.3% -0.1% 0.0% -0.1% -0.1% 0.0% 0.0% -6.6% 6.6% 2.6% 3.5% 3.0% 0.5% -0.8% 5.0% 4.9% 1.6% 0.0% 0.1% 1.6% 0.0% 3.2% 0.1% 0.0% -1.1% (822,042) (918,542) (327,161) (558,625) (20,163) (750) (1,646) (17,767) (49,485) (49,485) 0 0 (159,221) (255,721) 362,860 85,624 (34,088) (2,528) (735) (30,826) (80) (79) (1) - (981,262) (1,174,262) 35,699 (473,002) (54,251) (3,278) (2,380) (48,593) (49,565) (49,564) (1) - (840,835) (1,563,130) (404,092) (857,547) (53,905) (32,571) (16,285) (5,048) (3,654) (1,100) (1,600) (954) (1,822,098) (2,737,393) (368,393) (1,330,549) (108,156) (35,848) -18,666 -53,642 (53,219) (50,664) (1,601) (954) -6.0% -9.1% -1.2% -4.4% -0.4% -0.1% -0.1% -0.2% -0.2% -0.2% 0.0% 0.0% (891,690) (193,389) (1,085,079) (898,394) (1,983,473) -6.6% 891,690 193,389 1,085,079 898,394 1,983,473 6.6%
 215,103 255,750 255,750 0 (40,647) 235,680 295,707 (48,799) - 58,531 (107,331) - 344,506 (60,027) - 440,906 217,987 0 159,493 255,750 255,750 - (96,257) 295,804 210,777 124,961 - (42,031) 166,992 - 85,816 85,027 - (261,908) (215,287) - 374,596 511,500 511,500 - (136,904) 531,484 506,484 76,161 - 16,500 59,661 - 430,323 25,000 - 178,999 2,700 - 525,560 682,500 511,500 171,000 (156,940) 761,024 736,024 504,998 - 30,677 474,321 - 231,026 25,000 - (388,190) (53,555) - 900,156 1,194,000 1,023,000 171,000 (293,844) 1,292,508 1,242,508 581,159 0 47,177 533,982 - 661,349 50,000 0 (209,191) (50,855) 0 3.0% 4.0% 3.4% 0.6% -1.0% 4.3% 4.1% 1.9% 0.0% 0.2% 1.8% 0.0% 2.2% 0.2% 0.0% -0.7% 222,920 (46,621) 176,299 (334,635) (158,336) 0 (0) - 0 - (0) - 0 - 0 GOVERNMENT OF SIERRA LEONE ANNEX 1a–Revised BUDGET PROFILE FOR FY2017–2018 In Millions of Leones (Le’m) PARTICULARS FY2017 FY2017 Actual Q1 - 4 Jan - Dec % of GDP FY2018 Original Budget Q1 - 4 Jan - Dec FY2018 FY2018 FY2018 FY2018 % of GDP Actual Q1 Jan - Mar Estimate Q2 Apr - Jun Estimate Q1 - Q2 Jan - Jun FY2018 Revised Budget Q3 - Q4 Jul - Dec FY2018 Revised Budget Q1 - Q4 Jan - Dec FY2018 % of GDP Financing Gap - 0.0% - 0.0% - - - - - 0.0% Financing Gap (US$’m) (1.7) (0.0) (0) 0 (0) 0 0 Memorandum Items: Free Education Programme Energy Subsidies(Incl.
Fuel) Stock of Committed Obligations - - 891,240 14,089 2,532 16,621 174,311 190,932 - - - 154,525 154,525 682,050 Public Debt Charges o/w External Debt Payments (incl.

HIPC Debt Relief) 866,253 330,970 3.3% 1.2% External Budgetary Support (excl.

HIPC Debt Relief; incl.
PBF) 454,996 i v 1,238,000 384,000 435,336 3.6% 1.1% 279,778 68,476 362,587 119,440 642,365 187,916 603,479 203,928 1,245,844 391,844 4.1% 1.3% 0 0 0 692,295 692,295 Nominal GDP Figure (excluding Iron Ore) 26,607,000 100.0% 34,377,000 100 .0% 34,377,000 34,377,000 34,377,000 30,139,000 30,139,000 100 .0% Poverty Related Expenditure 912,384 3.4% 1,868,000 5.4% 417,832 0 Exchange Rate Le/US$ 7,555 7,555 7,555 7,555 0 7,555 0 0 7,555 7,555 1/ Domestic revenue less total expenditure and net lending, excluding interest payments and externally financed capital expenditure Fiscal Targets 2/ 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.

In Millions of Leones (Le’m) Revised 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 Mines Department Royalty on Rutile Royalty on Bauxite Royalties on Diamond and Gold Royalty on Iron Ore Licences(Including Petroleum Revenue) Other Departments v 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 Projects Project - Other Projects GOVERNMENT OF SIERRA LEONE ANNEX 1b–MONTHLY REVISED BUDGET PROFILE FOR FY2018 FY2018 Budget Q3 - Q4 Jul - Dec 3,378,726 2,656,431 923,363 261,192 648,047 14,125 494,576 279,401 215,175 597,078 327,855 256,118 13,105 78,903 24,539 9,525 29,252 3,000 12,587 453,787 37,572 6,858 409,357 108,724 722,295 521,295 0 $0.00 0 521,295 $0.00 $24.00 $30.00 $15.00 8,000 8,000 0 193,000 FY2018 Budget Q3 Jul 430,631 382,381 137,685 35,309 100,540 1,836 76,896 44,410 32,486 79,372 49,289 28,409 1,675 10,665 3,694 0 5,953 0 1,017 68,327 5,519 0 62,808 9,437 48,250 0 0 $0.00 0 0 $0.00 $0.00 $0.00 $0.00 0 0 - 48,250 FY2018 FY2018 FY2018 FY2018 FY2018 Budget Q3 Aug 480,046 447,880 142,062 38,104 102,041 1,917 80,676 44,436 36,240 95,865 53,438 40,764 1,663 18,747 3,898 1,954 5,645 0 7,250 73,748 6,085 1,000 66,663 36,782 32,167 0 0 $0.00 0 0 $0.00 $0.00 $0.00 $0.00 0 0 - 32,167 Budget Q3 Sep 452,243 428,160 157,844 47,495 108,491 1,857 82,492 46,591 35,901 95,955 54,334 39,173 2,448 12,240 4,796 3,033 2,254 1,000 1,156 73,338 6,255 1,000 66,083 6,291 24,083 0 0 $0.00 0 0 $0.00 $0.00 $0.00 $0.00 8,000 8,000 - 16,083 Budget Q4 Oct 486,880 454,714 153,266 42,509 108,052 2,705 82,716 45,263 37,453 100,026 55,994 41,410 2,623 10,575 2,887 0 5,651 1,000 1,037 76,651 6,135 1,858 68,658 31,478 32,167 0 0 $0.00 0 0 $0.00 $0.00 $0.00 $0.00 0 0 - 32,167 Budget Q4 Nov Budget Q4 Dec 472,171 1,056,754 448,046 153,966 40,182 110,967 2,817 80,268 47,820 32,448 104,144 55,361 46,766 2,016 13,322 5,328 1,085 4,858 1,000 1,051 78,678 7,672 1,000 70,006 17,669 24,125 0 0 $0.00 0 0 $0.00 $0.00 $0.00 $0.00 0 0 - 24,125 495,250 178,541 57,592 117,956 2,993 91,529 50,882 40,647 121,716 59,439 59,596 2,681 13,354 3,936 3,452 4,890 0 1,075 83,044 5,906 2,000 75,138 7,067 561,503 521,295 0 $0.00 0 521,295 $0.00 $24.00 $30.00 $15.00 0 0 - 40,208 GOVERNMENT OF SIERRA LEONE ANNEX 1b–MONTHLY REVISED BUDGET PROFILE FOR FY2018 In Millions of Leones (Le’m) Revised 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 v 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 Lending minus Repayment FY2018 Budget Q3 - Q4 Jul - Dec FY2018 Budget Q3 Jul FY2018 FY2018 FY2018 FY2018 FY2018 Budget Q3 Aug Budget Q3 Sep Budget Q4 Oct Budget Q4 Nov Budget Q4 Dec GOVERNMENT OF SIERRA LEONE ANNEX 1b–MONTHLY REVISED BUDGET PROFILE FOR FY2018 In Millions of Leones (Le’m) Revised PARTICULARS 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 Change in Arrears: Domestic Suppliers (Incl.
outstanding commitments of previous year) Govt.
Arrears to Parastatals Wages Arrears 3/ v i i OVERALL DEFICIT (CASH BASIS) Including grants FY2018 Budget Q3 - Q4 Jul - Dec (840,835) (1,563,130) (404,092) (857,547) (53,905) (32,571) (16,285) (5,048) (3,654) (1,100) (1,600) (954) FY2018 Budget Q3 Jul (251,732) (299,982) (86,960) (167,556) (6,750) (4,079) (2,039) (632) (500) - (500) - FY2018 FY2018 FY2018 FY2018 FY2018 Budget Q3 Aug (239,771) (271,938) (39,343) (118,555) (11,250) (6,798) (3,399) (1,054) (477) - - (477) Budget Q3 Sep (139,509) (163,592) (39,399) (94,039) (4,500) (2,719) (1,360) (421) (600) (600) - - Budget Q4 Oct (203,602) (235,769) (50,576) (105,577) (9,421) (5,693) (2,846) (882) (977) (500) - (477) Budget Q4 Nov Budget Q4 Dec (374,079) (398,204) (211,478) (324,236) (15,702) (9,488) (4,744) (1,471) (1,100) - (1,100) - 367,859 (193,644) 23,664 (47,584) (6,281) (3,795) (1,898) (588) - - - - (898,394) (258,982) (251,498) (144,609) (214,001) (390,882) 361,578 TOTAL FINANCING 898,394 258,982 251,498 144,609 214,001 390,882 (361,578) Foreign Borrowing (Loans) Project Programme 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 Adjustment for Issuance/Redemption of Loans and Advances Unaccounted Financing Gap 525,560 682,500 511,500 171,000 (156,940) 761,024 736,024 504,998 - 30,677 474,321 - 231,026 25,000 - (388,190) (53,555) - (334,635) - 0 - 64,423 85,250 85,250 0 (20,827) 194,559 190,393 97,249 0 2,750 94,499 0 93,144 4,167 0 0 - 0 - 0 0 - 113,365 127,875 127,875 0 (14,510) 138,133 133,967 87,249 0 2,750 84,499 0 46,718 4,167 0 0 - 0 - 0 0 - 11,365 42,625 42,625 0 (31,260) 133,243 129,077 97,249 0 2,750 94,499 0 31,828 4,167 0 0 - 0 - 0 0 - 82,232 102,300 102,300 0 (20,068) 131,768 127,602 97,249 0 2,750 94,499 0 30,353 4,167 0 0 - 0 - 0 0 - 218,553 234,938 63,938 171,000 (16,385)
 172,329 168,163 78,756 0 16,927 61,829 0 89,407 4,167 0 (0) - 0 - 0 (0) - 35,621 89,513 89,513 0 (53,891) -9,009 -13,176 47,249 0 2,750 44,499 0 (60,424) 4,167 0 (388,190) (53,555) 0 (334,635) 0 (0) - In Millions of Leones (Le’m) Revised PARTICULARS Financing Gap (US$’m) Memorandum Items: Free Education Programme GOVERNMENT OF SIERRA LEONE ANNEX 1b–MONTHLY REVISED BUDGET PROFILE FOR FY2018 FY2018 Budget Q3 - Q4 Jul - Dec FY2018 Budget Q3 Jul FY2018 FY2018 FY2018 FY2018 FY2018 Budget Q3 Aug Budget Q3 Sep Budget Q4 Oct Budget Q4 Nov Budget Q4 Dec 0 0 0 0 0 (0) (0) 174,311 19,948 23,668 58,642 27,443 27,371 17,239 Energy Subsidies(Incl.
Fuel) 154,525 51,277 20,649 20,649 20,649 20,649 20,649 Stock of Committed Obligations Public Debt Charges o/w External Debt Payments (incl.

HIPC Debt Relief) External Budgetary Support (excl.

HIPC Debt Relief; incl.
PBF) 603,479 203,928 692,295 Nominal GDP Figure (excluding Iron Ore) 30,139,000 v i i i Poverty Related Expenditure Exchange Rate Le/US$ 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 2018 % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’m Le’ m Details i x 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 107 Ministry of Local Government & Rural Development Administrative and Operating Costs o/w: Dealmagamation of Chiefdom Boundries (For 2018 this includes set-up of new Provincial and Districts Offices) Southern Province, Bo o/w: District Offices (Moyamba, Pujehun, Bonthe) Eastern Province, Kenema o/w: District Offices (Kono, Kailahun) Northern Province, Makeni o/w: District Offices (Tonkolili, Koinadugu I, Koinadugu II) North West Province, Port Loko o/w: District Offices (Kambia, Karene) 108 Sierra Leone Small Arms Commission 110 Office of the President Office of the Secretary to the President 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 Presidential Infrastructure Initiative Directorate of Science, Technology and Innovation FY 2018 Original Budget Le’m FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’m 348,240.3 1,774.1 434.6 3,000.0 2,500.0 500.0 14,850.2 5,557.3 3,328.0 2,463.4 2,060.6 2,195.6 1,210.3 2,644.2 2,011.2 1,989.7 1,215.4 FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m 485,040.1 2,456.5 592.9 6,070.1 5,570.1 500.0 15,288.5 5,634.3 3,328.0 2,693.9 2,060.6 2,326.3 1,210.3 2,644.2 2,011.2 1,989.7 1,215.4 54,962.3 524.1 - 125.4 125.4 - 438.3 77.0 - 230.5 - 130.8 - - - - - 136,799.8 682.4 158.3 3,070.1 3,070.1 - 438.3 77.0 - 230.5 - 130.8 - - - - - 81.0 81.0 822.7 903.7 4,019.1 2,039.1 - 320.0 1,600.0 - - - - - - 60.0 - - 13,979.3 8,782.6 682.5 1,519.5 1,600.0 844.4 321.0 - - - - 229.4 - 27,395.0 11,246.3 526.2 584.7 4,529.1 844.5 322.0 1,339.5 544.6 482.8 504.6 128.6 1,000.0 5,000.0 41,374.3 20,028.9 1,208.7 2,104.1 6,129.1 1,688.8 643.0 1,339.5 544.6 482.8 504.6 358.0 1,000.0 5,000.0 % of Total Int/Sal Resurr Exp 18.9% 0 .
1 % 0 .

0 % 0 .

4 % 0 .

2 % 0 .

0 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 1 .

7 % 0 .

8 % 0 .

0 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

2 % 27.0% 0 .

1 % 0 .

0 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

8 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 1 .

9 % 1 .

0 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .


1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .
0 % 81,837.5 158.3 158.3 2,944.8 2,944.8 - 0.0 - - - - - - - - - - - 9,960.2 6,743.5 682.5 1,199.5 - 844.4 321.0 - - - - 169.4 - - ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details FY 2018 Original Budget % of Total Non Int/Sal Recurr Exp 112 Office of the Vice President Millennium Challenge Compact Secretariat Extractive Industry Transparency Initiative Secretariat Public Private Partnership Unit 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 x 123 Public Service Commission 124 Law Officers' Department Office of the Solicitor General o/w: Justice Sector Coordinating Office 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 Le’ m .
7 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

8 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

7 % 0 .

4 % 0 .

2 % 0 .

1 % 0 .

8 % 0 .

7 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 2 .

0 % 0 .

8 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .


1 % FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m % of Total Int/Sal Resurr Exp 4,543.4 2,850.0 7,393.4 9,000.0 16,393.4 - - - 248.9 - - - - 610.7 729.5 342.2 610.7 729.5 342.2 1,020.5 14,297.0 2,549.9 15,317.4 2,549.9 626.2 730.8 1,823.0 695.5 2,553.8 695.5 0 .

7 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

6 % 0 .

1 % 0 .


1 % 0 .

0 % - - - 2,388.0 11,486.9 13,874.9 0 .

6 % 3,650.0 3,647.3 7,297.3 0 .

3 % - - - 771.5 - 104.5 - 2,388.0 3,650.0 425.4 478.0 903.4 2,065.5 2,968.9 0 .

1 % 1,373.1 - 1,373.1 1,177.1 2,550.1 0 .

1 % 72.8 72.8 - - - - - - - - 3,008.3 1,180.7 0.0 - 1,367.8 - - - - - - 2,067.4 - 72.8 72.8 - 2,067.4 - 11,246.9 10,676.2 673.0 5,676.7 570.6 11,319.7 10,749.1 673.0 7,744.1 570.6 0 .

5 % 0 .

4 % 0 .

0 % 0 .

3 % 0 .

0 % - - 766.8 766.8 0 .


0 % 250.0 250.0 815.0 1,065.0 0 .

0 % - - - 14,556.7 4,785.5 0.0 676.4 620.0 398.4 573.5 434.1 - - - .

6 % 0 .

6 % 0 .

0 % 1 .

9 % 0 .

8 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .
0 % ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details FY 2018 Original Budget % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m Embassy, Washington Embassy, Moscow Embassy, Addis Ababa Embassy, Beijing High Commission, Banjul Embassy, Brussels Embassy, Saudi Arabia Embassy, Berlin Embassy, Iran High Commission, Accra Embassy, Libya Embassy, Dakar Embassy, Dubai High Commission India Sierra Leone Mission, Geneva Embassy, Kuwait Embassy, Seoul x i 129 Ministry of Finance o/w Subscriptions to International Organisations Financial Intelligence Unit Le’ m 1,327.3 1,130.5 1,324.5 1,155.7 1,098.7 1,032.4 1,077.9 788.7 1,029.4 1,317.9 1,002.0 1,128.5 697.4 0.0 926.3 1,209.4 592.9 66,154.2 43,333.5 1,904.7 0 .
1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 3 .

4 % 2 .

2 % 0 .
1 % - - - - - - - - - - - - - - - 459.8 7,573.4 - - 498.7 500.0 572.9 434.1 487.8 387.8 404.9 386.2 386.7 337.1 421.4 423.9 - 337.4 347.9 454.3 687.8 498.7 500.0 572.9 434.1 487.8 387.8 404.9 386.2 386.7 337.1 421.4 423.9 - 337.4 347.9 454.3 1,147.6 FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m 828.6 630.5 751.6 721.6 610.9 644.6 673.0 402.5 642.7 980.8 580.6 704.6 697.4 550.0 578.4 755.1 326.1 FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m 1,327.3 1,130.5 1,324.5 1,155.7 1,098.7 1,032.4 1,077.9 788.7 1,029.4 1,317.9 1,002.0 1,128.5 697.4 887.4 926.3 1,209.4 1,473.7 % of Total Int/Sal Resurr Exp 0 .
1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

1 % 2 .

6 % 1 .

7 % 0 .

1 % 3,375.7 - 952.4 10,949.1 - 952.4 53,205.0 43,333.5 952.4 64,154.1 43,333.5 1,904.7 130 National Revenue Authority (NRA) 90,461.9 4 .

7 % 22,615.5 22,615.5 45,231.0 45,230.9 90,461.9 3 .
6 % 131 Revenue Appellate Board 132 Accountant General's Department 133 Ministry of Information and Communication o/w: Attitudinal and Behavioural Change Programme Office of Government Spokesman 1,251.3 37,698.8 4,506.1 1,089.8 495.4 0 .

1 % 1 .

9 % 0 .

2 % 0 .

1 % 0 .

0 % - - - - - 100.0 100.0 625.7 725.7 0 .

0 % 1,136.2 1,136.2 36,562.5 37,698.8 1 .

5 % 478.5 - - 478.5 - - 4,027.6 1,089.8 495.4 4,506.1 1,089.8 495.4 0 .

2 % 0 .

0 % 0 .

0 % 134 National Electoral Commission (NEC) 123,862.2 6 .
4 % 20,445.8 2,213.1 22,658.9 38,846.5 61,505.4 2 .

5 % 137 National Commission for Democracy 138 Statistics - Sierra Leone 139 National Commission for Privatisation (NCP) 140 Mass Media Services 1,896.5 7,707.1 2,711.1 260.7 0 .

1 % 0 .

4 % 0 .

1 % 0 .

0 % - 837.4 - - - 948.3 948.3 0 .

0 % 837.4 6,869.7 7,707.1 0 .

3 % 500.0 402.4 902.4 1,355.6 2,257.9 0 .

1 % - - - 1,765.6 1,765.6 0 .
1 % ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details 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 2018 Original Budget Le’ m 3,216.1 3,563.9 365.7 2,520.8 1,138.6 % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m % of Total Int/Sal Resurr Exp 0 .
2 % 0 .

2 % 0 .

0 % 0 .

1 % 0 .

1 % 465.0 - 465.0 2,751.1 3,216.1 0 .

1 % - - - - 300.0 300.0 3,263.9 3,563.9 0 .

1 % - - 182.9 182.9 0 .

0 % 143.3 143.3 1,260.4 1,403.7 0 .

1 % - - 1,138.6 1,138.6 0 .
0 % 2 SECURITY SERVICES 301,699.8 15.5% 76,631.3 57,029.7 133,661.1 175,383.1 309,044.2 12.4% 201 Ministry of Defence Rice for Officers and Other Ranks Logistics and Other Operating Costs x i i 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 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 106,686.8 25,069.0 81,617.8 44,946.7 13,402.1 2,714.3 1,356.3 1,356.3 97,469.7 29,281.0 13,312.0 0.0 44,595.1 23,593.6 4,952.1 58,188.6 49,311.2 3,047.0 5,830.4 11,734.3 1,321.2 10,413.2 7,822.9 5 .
5 % 1 .

3 % 4 .

2 % 2 .

3 % 0 .

7 % 0 .

1 % 0 .

1 % 0 .

1 % 5 .

0 % 1 .

5 % 0 .

7 % 0 .

0 % 2 .

3 % 1 .

2 % 0 .

3 % 3 .

0 % 2 .

5 % 0 .

2 % 0 .

3 % 0 .

6 % 0 .

1 % 0 .

5 % 0 .


4 % 53,343.4 5,615.0 47,728.4 - - - - - 16,802.0 9,375.0 - - - 7,427.0 - 3,287.0 3,287.0 - - 265.0 265.0 - - 7,813.0 - 7,813.0 - - 610.0 150.0 150.0 32,899.0 6,665.0 - - 26,234.0 - - 7,864.1 7,864.1 - - 1,643.3 - 1,643.3 - 61,156.4 5,615.0 55,541.4 - - 45,530.4 13,912.2 31,618.2 22,700.5 6,826.2 106,686.8 19,527.2 87,159.6 22,700.5 6,826.2 4 .

3 % 0 .

8 % 3 .

5 % 0 .

9 % 0 .

3 % 610.0 2,104.3 2,714.3 0 .


1 % 150.0 150.0 49,701.0 16,040.0 - - 26,234.0 7,427.0 - 11,151.1 11,151.1 - - 1,908.3 265.0 1,643.3 - .

1 % 0 .

1 % 3 .

9 % 1 .

2 % 0 .

3 % 0 .

1 % 1 .

8 % 0 .


9 % 0 .

2 % 2 .

3 % 2 .

0 % 0 .

1 % 0 .

2 % 0 .

8 % 0 .

2 % 0 .

6 % 0 .
2 % ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details 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 2018 Original Budget Le’ m 6,975.1 9,433.6 4,221.7 5,211.9 5,827.6 2,866.4 2,961.2 1,313.5 % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m % of Total Int/Sal Resurr Exp 0 .
4 % 0 .

5 % 0 .

2 % 0 .

3 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

1 % 1,047.0 2,440.5 3,487.5 3,487.6 6,975.1 1,887.0 - 1,887.0 - - - - 2,829.8 2,829.8 - 700.0 700.0 - 80.0 4,716.8 2,829.8 1,887.0 700.0 700.0 - 4,716.9 1,391.9 3,324.9 5,127.6 2,166.4 2,961.2 9,433.6 4,221.7 5,211.9 5,827.6 2,866.4 2,961.2 80.0 577.9 657.9 0 .

3 % 0 .

4 % 0 .

2 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .
0 % 3 SOCIAL SERVICES 535,428.7 14.5% 98,640.5 36,617.0 135,257.5 429,494.2 564,751.8 12.6% x i i i 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 301 Ministry of Primary and Secondary Education Administrative and Operating Costs Improving Access to 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 243,088.0 0.0 239,082.0 16,793.6 3,735.9 159,000.3 47,330.9 0.0 9,360.1 2,861.3 1,451.2 408.8 2,146.0 119,972.5 5,951.5 114,021.0 2,346.3 78,009.7 2,918.6 73,774.9 27,856.5 14,163.5 11,649.7 0.0 6,518.6 0.0 1 2.5 % 0 .
0 % 1 2.3 % 0 .

9 % 0 .

2 % 8 .

2 % 2 .

4 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 6 .

2 % 0 .

3 % 5 .

9 % 0 .

1 % 4 .

0 % 0 .

2 % 3 .

8 % 1 .

4 % 0 .

7 % 0 .

6 % 0 .

0 % 0 .

3 % 0 .
0 % 67,671.5 - 67,671.5 - - 48,034.3 19,329.2 - - 308.0 - - - 14,125.4 36.4 14,089.1 - - - - 14,089.1 7,030.8 - - 7,058.3 - 10,316.1 - 10,016.1 23.1 120.0 - 9,873.0 - - - - - 300.0 1,011.6 279.6 732.0 - 432.0 432.0 - - - - - - - 77,987.6 - 77,687.6 23.1 120.0 48,034.3 29,202.2 - - 308.0 - - 300.0 15,137.0 316.0 14,821.1 - 432.0 432.0 - 14,089.1 7,030.8 - - 7,058.3 - .
7 % 0 .

1 % 9 .

4 % 0 .

7 % 0 .

1 % 6 .

4 % 1 .

9 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 5 .

4 % 0 .

2 % 5 .

1 % 0 .

1 % 2 .

9 % 0 .

1 % 2 .

8 % 1 .

9 % 0 .

6 % 0 .

5 % 0 .

3 % 0 .

4 % 0 .
2 % ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details FY 2018 Original Budget % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m 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 x i v Review of the Development of Tourism Act, 1990, Tourism Development Master Plan, 1982 Formulate Ecotourism Master Plan and Action Plan Le’ m 2,043.3 1,144.5 1,087.3 1,430.7 7,992.1 1,247.3 6,744.8 6,258.0 4,220.7 1,482.3 2,738.4 1,268.7 1,469.7 967.2 502.5 304 Ministry of Health and Sanitation Human Resources Management Primary Health Care Services Administrative and Operating Costs Improving Access and Quality of Basic Health Services of which: Malaria Prevention and Control STI/HIV/AIDS Prevention and Control Programme Tuberculosis and Leprosy Control Programme 107,429.7 8,590.9 26,446.6 5,096.2 12,865.1 6,878.0 3,585.6 1,980.3 8,485.3 458.6 5,096.2 611.6 1,039.7 Secondary Health Care Services Tertiary Health Care Services (National & Referral Hospitals) 26,078.8 1,478.0 Directorate of Hospitals and Laboratory 43,795.7 Support Services 26,585.9 National School Health Programme Immunization Programme/EPI Reproductive Health/Family Planning Reproductive and Child Health Care Services o/w: Procurement of Free Health Care Drugs Procurement of Cost Recovery Drugs and Other Medical Supplies 0 .
1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

4 % 0 .

1 % 0 .

3 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 5 .

5 % 0 .

4 % 1 .

4 % 0 .

3 % 0 .

7 % 0 .

4 % 0 .

2 % 0 .

1 % 0 .

4 % 0 .

0 % 0 .

3 % 0 .

0 % 0 .

1 % 1 .

3 % 0 .

1 % 2 .

3 % 1 .
4 % - - - - 1,510.8 - 1,510.8 - - - - - - - - 14,835.5 2,842.0 - - - - - - - - - - 519.8 - - 11,473.6 - - - - - 789.1 356.6 432.5 - 100.0 100.0 - - - - - 20,670.8 8,100.8 220.3 - 220.3 - - - - - - - - 12,349.6 - - - - - - - 2,299.9 356.6 1,943.3 - 100.0 100.0 - - - - - 35,506.3 10,942.9 220.3 - 220.3 - - - - - - - 519.8 12,349.6 - 11,473.6 - FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m 803.1 1,144.5 1,087.3 1,430.7 7,992.1 1,247.3 6,744.8 4,531.2 5,720.7 1,482.3 4,238.4 2,768.7 1,469.7 % of Total Int/Sal Resurr Exp 0 .
0 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

1 % 967.2 0 .

0 % 502.5 0 .

0 % 112,382.5 14,005.8 26,446.5 5,096.2 12,865.1 6,878.0 1,278.4 706.1 8,485.3 458.6 5,096.2 218.1 890.5 26,693.1 527.0 43,819.6 26,586.0 4 .

5 % 0 .

6 % 1 .

1 % 0 .

2 % 0 .

5 % 0 .

3 % 0 .

1 % 0 .

0 % 0 .

3 % 0 .

0 % 0 .

2 % 0 .

0 % 0 .

0 % 1 .

1 % 0 .

0 % 1 .

8 % 1 .

1 % 15,928.4 0 .

8 % 11,473.6 - 11,473.6 4,454.7 15,928.4 0 .
6 % ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m Details 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 x v 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 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 FY 2018 Original Budget Le’ m 18,194.0 2,257.6 11,432.8 3,124.6 1,719.8 2,336.7 2,891.8 1,359.9 2,159.2 1,439.4 2,344.4 1,804.5 4,085.3 1,185.9 1,185.9 1,791.4 434.6 9,558.4 2,739.3 1,655.3 5,163.8 1,223.2 1,471.6 2,655.0 2,940.0 3,040.0 800.0 5,346.3 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 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .


3 % - - - - - - - - - - - - - - - - - - - - - - FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m 17,397.3 1,460.9 11,432.8 3,124.6 1,719.8 2,336.7 2,891.8 1,359.9 2,159.2 1,439.4 2,344.4 1,804.5 FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m 18,194.0 2,257.6 11,432.8 3,124.6 1,719.8 2,336.7 2,891.8 1,359.9 2,159.2 1,439.4 2,344.4 1,804.5 % of Total Int/Sal Resurr Exp 0 .

7 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .


1 % 6,085.3 6,085.3 0 .

2 % 8,685.9 8,685.9 8,685.9 8,685.9 0 .

3 % 0 .

3 % 796.7 796.7 - - - - - - - - - - - - - 796.7 796.7 - - - - - - - - - - - - - 230.0 230.0 1,561.4 1,791.4 0 .

1 % 35.0 596.3 596.3 - - - 35.0 399.6 434.6 0 .

0 % 596.3 596.3 - - 10,354.8 2,143.0 3,048.0 5,163.8 10,951.1 2,739.3 3,048.0 5,163.8 0 .

4 % 0 .

1 % 0 .

1 % 0 .

2 % - 1,223.2 1,223.2 0 .

0 % 497.3 120.5 617.8 853.7 1,471.6 0 .

1 % - - - - - - - - - 2,655.0 2,655.0 0 .


1 % 2,940.0 2,940.0 0 .

1 % 1,500.0 1,500.0 456.0 1,956.0 0 .

1 % 100.0 350.9 100.0 700.0 800.0 0 .

0 % 350.9 4,995.4 5,346.3 0 .
2 % ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details FY 2018 Original Budget Le’m % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m % of Total Int/Sal Resurr Exp 4 ECONOMIC SERVICES 291,656.3 15.0% 67,156.1 23,056.0 90,212.1 511,311.2 601,523.3 23.5% x v 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 o/w: Establishment of District Livestock Clinics Training of Community Animal Health Workers Procurement of Animal Vaccines 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 .
8 % 0 .

2 % 0 .

0 % 2 .

1 % 0 .

1 % 0 .

1 % 1 .

8 % 0 .

8 % 0 .

4 % 0 .

2 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .
0 % 0.0 - - - - - - - - - - - - - - - - - - - - - - 461.6 461.6 - - - - - 475.0 - - 300.0 100.0 - 50.0 50.0 - - - - 75.0 - 75.0 - 50.0 75.0 - 50.0 - 50.0 - 239.0 239.0 - - - - - 475.0 - - 300.0 100.0 - 50.0 50.0 - - - - 75.0 - 75.0 - 50.0 75.0 - 50.0 - 50.0 - 700.6 700.6 - - - - - .
2 % 0 .

2 % 0 .

0 % 1 .

6 % 0 .

1 % 0 .

1 % 1 .

4 % 0 .

6 % 0 .

3 % 0 .

1 % 0 .

3 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

4 % 0 .

1 % 0 .

3 % 0 .

3 % 0 .

0 % 0 .

0 % 0 .
0 % ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m Details 403 Ministry of Mines and Mineral Resources Administrative and Operating Costs Mines Division Review the legal framework for mines and minerals Support to the National Minerals Agency Support to Artisanal Miners and Small Scale Mining Enterpreneurs 404 Ministry of Transport and Aviation Administrative and Operating Costs Payment of outstanding Contracts on Procurement of Government Vehicles Establish and opeationalise a Planning and Policy Unit x v i i 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 Bare Foot Solar Tecnicians Training Center 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 FY 2018 Original Budget Le’m 6,079.2 1,314.2 4,765.0 347.7 3,196.9 1,220.4 12,789.6 1,344.6 10,977.2 467.8 8,407.8 5,545.4 729.4 2,062.4 800.0 5,519.1 4,141.7 1,065.0 0.0 1,377.4 7,988.4 1,498.6 3,435.7 3,054.1 2,920.9 FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m 5,739.3 974.3 4,765.0 347.7 3,196.9 FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m 6,079.3 1,314.2 4,765.0 347.7 3,196.9 % of Total Int/Sal Resurr Exp 0 .
2 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

1 % 340.0 340.0 - - - - 1,220.4 1,220.4 0 .


0 % 43,803.0 - 43,803.0 - 2,140.0 2,000.0 - 140.0 494.2 494.2 - 0.0 - - - - 512.0 512.0 - - - .

9 % 0 .

0 % 1 .
9 % 0 .

0 % 1 .

9 % 0 .

0 % 0 .

5 % 0 .

4 % 0 .

0 % 0 .

1 % 0 .

0 % 6 .

3 % 0 .

1 % 0 .

0 % 6 .

2 % 2 .

7 % 1 .

8 % 1 .

7 % 0 .

0 % 0 .

3 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .

1 % 0 .

2 % 0 .

0 % 0 .

2 % 0 .

1 % 0 .

7 % 0 .

1 % 0 .

6 % 0 .

0 % 0 .

4 % 0 .

3 % 0 .

0 % 0 .

1 % 0 .

0 % 0 .

3 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

1 % 0 .

4 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .
2 % - - - - - - 43,803.0 - 43,803.0 - 2,000.0 2,000.0 - - 33.4 33.4 - 0.0 - 61.4 61.4 - - - 340.0 340.0 - - - - - - - - 140.0 - - 140.0 460.9 460.9 - 0.0 - - - - 450.6 450.6 - - - ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details FY 2018 Original Budget % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m 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 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 x v i i i 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 Le’m 13,333.9 1,430.8 4,358.2 3,876.5 599.6 559.6 5,838.6 5,107.4 547.1 13,650.5 1,282.4 12,368.1 2,981.5 4,556.1 1,637.2 576.0 636.6 727.7 561.8 691.2 2,155.6 773.4 128,900.0 15,395.0 22,865.7 90,639.3 412 National Telecommunications Commission (NATCOM) 200.0 413 Sierra Leone Electricity and Water Regulatory Commission 1,367.1 414 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 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 Local Content Agency 14,727.7 1,341.5 12,336.2 9,344.5 1,595.5 498.6 551.4 1,800.0 2,034.3 2,104.8 5,725.1 793.7 - - - - - - - - - 470.0 470.0 - - - - - - - - - 84.0 - - - - 0 .
7 % 0 .

1 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

3 % 0 .

3 % 0 .

0 % 0 .

7 % 0 .

1 % 0 .

6 % 0 .

2 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

1 % 6 .

6 % 0 .

8 % 1 .

2 % 4 .

7 % 0 .

0 % 0 .

1 % 0 .

8 % 0 .

1 % 0 .

6 % 0 .

5 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

1 % 0 .

3 % 0 .
0 % 620.6 - - - - 620.6 - - - - - - - - - - - - - - - 20,176.1 - - 20,176.1 - - - - - - - - - - - - - - FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m 12,713.4 1,202.2 4,358.2 3,876.5 599.6 167.6 5,838.6 5,107.4 547.2 13,180.5 812.4 12,368.1 2,981.5 4,556.1 1,637.2 576.0 636.6 727.7 561.8 691.2 1,077.8 386.7 FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m 13,334.0 1,202.2 4,358.2 3,876.5 599.6 788.2 5,838.6 5,107.4 547.2 13,650.5 1,282.4 12,368.1 2,981.5 4,556.1 1,637.2 576.0 636.6 727.7 561.8 691.2 1,161.8 386.7 620.6 - - - - 620.6 - - - 470.0 470.0 - - - - - - - - - 84.0 20,176.1 - - 20,176.1 108,723.9 15,395.0 11,786.5 81,542.5 128,900.0 15,395.0 11,786.5 101,718.6 16,628.5 16,628.5 53,250.7 69,879.2 - 245.1 245.1 - - - - - 2,861.8 - 285.3 200.0 81.0 - 1,367.1 1,367.1 245.1 245.1 - - - - - 2,861.8 - 285.3 200.0 81.0 14,482.7 1,096.5 12,336.2 9,344.5 1,595.5 498.6 551.4 16,734.7 2,034.2 1,819.5 5,525.1 717.7 14,727.8 1,341.5 12,336.2 9,344.5 1,595.5 498.6 551.4 19,596.4 2,034.2 2,104.8 5,725.1 798.7 % of Total Int/Sal Resurr Exp 0 .
5 % 0 .

0 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

0 % 0 .

2 % 0 .

2 % 0 .

0 % 0 .

5 % 0 .

1 % 0 .

5 % 0 .

1 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 5 .

2 % 0 .

6 % 0 .

5 % 4 .

1 % 2 .

8 % 0 .

1 % 0 .

6 % 0 .

1 % 0 .

5 % 0 .

4 % 0 .

1 % 0 .

0 % 0 .

0 % 0 .

8 % 0 .

1 % 0 .

1 % 0 .
2 % 0.0 ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details FY 2018 Original Budget Le’ m % of Total Non Int/Sal Recurr Exp FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m % of Total Int/Sal Resurr Exp 420 Sierra Leone Environment Protection Agency (SLEPA) 400.0 421 Small and Medium Enterprises Development Agency (SMEDA) 4,350.0 422 Sierra Leone Meteorological Agency 1,313.7 423 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 0.0 0.0 221.3 221.3 0.0 0.0 221.3 6 CONTINGENCY EXPENDITURE Contingency Fund Special Presidential Warrants Unallocated Expenditures x i x 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 148,950.0 90,000.0 45,000.0 13,950.0 139,906.5 5,935.9 5,935.9 - 133,970.6 939.9 62,200.2 4,271.4 37,115.8 5,877.2 31,238.6 23,647.6 4,303.6 3,287.4 13,265.0 9,014.2 0.0 2,769.9 1,480.9 3,144.6 4,403.4 0 .
0 % 0 .

2 % 0 .

1 % 0 .

0 % 0 .

0 % 0.0% 0 .

0 % 0 .

0 % 0 .

0 % 0 .

0 % 14.0% 4 .

6 % 2 .

3 % 0 .

7 % 13.1% 0 .

3 % 0 .

3 % 6 .

9 % 0 .

0 % 3 .

2 % 0 .

2 % 1 .

9 % 0 .

3 % 1 .

6 % 1 .

2 % 0 .

2 % 0 .

2 % 0 .

7 % 0 .

5 % 0 .

0 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .
2 % - - - - - 13,258.5 13,258.5 13,258.5 - - 20,162.8 750.0 1,645.7 17,767.2 - - - - 95.0 95.0 - - 2,572.5 2,572.5 2,572.5 - - 34,088.4 2,527.6 734.6 30,826.2 - - 15,830.9 15,830.9 15,830.9 - - 54,251.3 3,277.6 2,380.3 48,593.4 17,621.1 17,621.1 2,175.0 1,218.8 4,285.7 7,868.2 65.1 65.1 - - 65.1 53,904.8 32,570.9 16,285.4 5,048.5 2,175.0 1,313.8 4,285.7 7,868.2 15,896.0 15,896.0 15,830.9 - 65.1 108,156.1 35,848.5 18,665.7 53,641.9 - - - - - - - - - - - - - 0.0 - - - - - - 2,929.0 2,929.0 185,706.0 188,635.0 829.0 829.0 0 .
0 % 2,100.0 - 2,100.0 - 2,100.0 2,100.0 - - - - 0.0 - - - - - - 829.0 829.0 2,100.0 - 2,100.0 - 2,100.0 2,100.0 - - - - 0.0 - - - - - - .

7 % 0 .

1 % 0 .

1 % 0 .

2 % 0 .

3 % 0.6% 0 .


6 % 0 .

6 % 0 .

0 % 0 .

0 % 4.3% 1 .

4 % 0 .

7 % 2 .

1 % 7.5% 0 .

2 % 0 .

2 % 7 .

3 % 0 .

0 % 3 .

3 % 0 .

2 % 1 .

7 % 0 .

2 % 1 .

5 % 0 .

9 % 0 .

4 % 0 .

1 % 1 .

1 % 0 .

4 % 0 .

5 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .
2 % ANNEX 2a - NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FOR FY 2018 Details FY 2018 Original Budget % of Total Non Int/Sal Recurr Exp Youths and Sports Services Sports Equipment Youths Division Solid Waste Management Services Health Care Services District Peripheral Health Care Services (PHCs) Secondary Health Services (District Hospitals except, Bo, Kenema & Makeni) Social Welfare, Gender and Children's Affairs Social Welfare Division Gender and Children's Affairs Division Agriculture and Food Security Services Fisheries and Marine Resources Water services Rural Water Services Le’ m 2,083.3 1,216.9 866.4 6,849.0 30,396.8 15,460.9 14,935.9 4,137.2 1,850.7 2,286.5 23,668.6 582.0 3,113.6 3,113.6 0 .
1 % 0 .

1 % 0 .

0 % 0 .

4 % 1 .

6 % 0 .

8 % 0 .

8 % 0 .

2 % 0 .

1 % 0 .

1 % 1 .

2 % 0 .

0 % 0 .

2 % 0 .

2 % Total Non Salary, Non Interest Recurrent Expenditure Provisions 1,944,481.3 100.0% 357,686.8 211,254.9 x x 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 1,194,131.4 489,453.9 103,822.9 442,332.5 90,461.9 7,707.1 106,686.8 97,469.7 58,188.6 601,399.9 139,906.5 5,935.9 133,970.6 50,380.8 206,331.2 128,900.0 2,400.0 0.0 0.0 0.0 0.0 123,862.2 148,950.0 61.4% 2 5.2 % 5 .

3 % 2 2.7 % 4 .

7 % 0 .

4 % 5 .

5 % 5 .

0 % 3 .

0 % 7 .

2 % 0 .

3 % 6 .

9 % 2 .

6 % 1 0.6 % 6 .

6 % 0 .

1 % 0 .

0 % 0 .


0 % 0 .

0 % 0 .

0 % 6 .

4 % 7 .
7 % 3 0.9 % 107,985.4 FY 2018 Actual Q1 Jan-Mar FY 2018 Estimate Q2 Apr-Jun FY 2018 Estimate Q1-Q2 Jan-Jan Le’ m Le’ m Le’ m - - - - - - - - - - - - - - - - - - - - - - - - - - - - 229,538.5 142,661.2 78,257.0 30,309.7 14,089.1 77,849.1 432.0 63,775.3 22,615.5 22,615.5 837.4 53,343.4 16,802.0 3,287.0 - - - 0.0 67,363.5 20,176.1 0.0 0.0 0.0 0.0 0.0 - 7,813.0 32,899.0 7,864.1 34,505.3 2,929.0 829.0 2,100.0 2,100.0 9,873.0 - 19,490.3 0.0 0.0 0.0 0.0 - - - - - - - - - - - - - - 568,941.7 372,199.7 108,566.8 14,521.1 141,624.5 45,231.0 837.4 61,156.4 49,701.0 11,151.1 142,490.7 2,929.0 829.0 2,100.0 2,100.0 77,236.5 20,176.1 19,490.3 0.0 0.0 0.0 0.0 FY 2018 Revised Budget Q3-Q4 Jul-Dec Le’ m 2,083.3 1,216.9 866.4 43,530.4 30,396.9 15,460.9 14,935.9 4,137.2 1,850.7 2,286.5 14,896.9 582.0 3,113.6 3,113.6 FY 2018 Revised Budget Q1-Q4 Jan-Dec Le’ m % of Total Int/Sal Resurr Exp 0 .
1 % 0 .

0 % 0 .

0 % 1 .

7 % 1 .

2 % 0 .

6 % 0 .

6 % 0 .

2 % 0 .

1 % 0 .

1 % 0 .

6 % 0 .

0 % 0 .

1 % 0 .

1 % 90.9% 52.0% 2 2.1 % 4 .

8 % 1 9.4 % 3 .

6 % 0 .

3 % 4 .

3 % 3 .

9 % 2 .

3 % 3 4.6 % 7 .

5 % 0 .

2 % 7 .

3 % 2 .

8 % 8 .

5 % 5 .

2 % 4 .

8 % 6 .

2 % 2 .

7 % 1 .

8 % 1 .

7 % 2 .

5 % 4 .
3 % 20,445.8 20,162.8 2,213.1 34,088.4 22,658.9 54,251.3 38,846.5 53,904.8 61,505.4 108,156.1 ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m Q4 Nov Le’m Q4 Dec Le’m 1 GENERAL SERVICES 348,240.3 60,336.0 60,965.2 36,355.0 64,396.3 88,315.6 37,872.2 105 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 107 Ministry of Local Government & Rural Development Administrative and Operating Costs o/w: Dealmagamation of Chiefdom Boundries (For 2018 this includes set-up of new Provincial and Districts Offices) x x i Southern Province, Bo o/w: District Offices (Moyamba, Pujehun, Bonthe) Eastern Province, Kenema o/w: District Offices (Kono, Kailahun) Northern Province, Makeni o/w: District Offices (Tonkolili, Koinadugu I, Koinadugu II) North West Province, Port Loko o/w: District Offices (Kambia, Karene) 108 Sierra Leone Small Arms Commission 110 Office of the President Office of the Secretary to the President 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 Presidential Infrastructure Initiative Directorate of Science, Technology and Innovation 112 Office of the Vice President Millennium Challenge Compact Secretariat Extractive Industry Transparency Initiative Secretariat Public Private Partnership Unit 1,774.1 434.6 3,000.0 2,500.0 500.0 14,850.2 5,557.3 3,328.0 2,463.4 2,060.6 2,195.6 1,210.3 2,644.2 2,011.2 1,989.7 1,215.4
ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS 116 Parliament Parliamentary Service Commission 117 Cabinet Secretariat o/w: Cabinet Oversight and Monitoring Unit x x i i 118 The Judiciary 121 Audit Service Sierra Leone 122 Human Resource Management Office 123 Public Service Commission 124 Law Officers' Department Office of the Solicitor General o/w: Justice Sector Coordinating Office 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 Embassy, Berlin Embassy, Iran FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m 14,297.0 2,549.9 1,823.0 695.5 FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m Q4 Nov Le’m Q4 Dec Le’m 2,465.3 - 178.0 121.3 2,275.5 - 180.1 135.4 2,769.3 - 298.0
ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS High Commission, Accra Embassy, Libya Embassy, Dakar Embassy, Dubai High Commission India Sierra Leone Mission, Geneva Embassy, Kuwait Embassy, Seoul FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m 980.8 580.6 704.6 697.4 550.0 578.4 755.1 326.1 FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m 39.5 30.1 33.9 20.9 90.0 27.8 36.3 17.8 Q3 Aug Le’m 65.9 50.1 56.4 34.9 150.0 46.3 60.5 29.6 Q3 Sep Le’m 26.4 20.0 22.6 13.9 60.0 18.5 24.2 11.9 Q4 Oct Le’m 177.9 135.3 152.3 94.1 75.0 125.1 163.3 80.0 Q4 Nov Le’m 296.5 225.5 253.9 156.9 125.0 208.4 272.1 133.4 Q4 Dec Le’m 374.6 119.7 185.5 376.6 50.0 152.3 198.7 53.4 129 Ministry of Finance o/w Subscriptions to International Organisations Financial Intelligence Unit 53,205.0 43,333.5 952.4 7,812.5 7,161.9 145.5 13,020.8 11,936.5 242.5 5,208.3 4,774.6 97.0 9,085.9 5,903.5 145.5 13,223.2 9,839.2 242.5 4,854.2 3,717.9 79.2 130 National Revenue Authority (NRA) 45,230.9 6,784.6 11,307.7 4,523.1 6,784.6 11,307.7 4,523.1 131 Revenue Appellate Board 625.7 93.8 156.4 62.6 93.8 156.4 62.6 x x i i i 132 Accountant General's Department 36,562.5 6,134.7 6,891.1 6,640.6 5,106.1 8,510.2 3,279.9 133 Ministry of Information and Communication 4,027.6 1,137.7 379.5 528.9 619.7 1,032.8 328.9 o/w: Attitudinal and Behavioural Change Programme Office of Government Spokesman 1,089.8 495.4 33.3 15.1 55.5 25.2 22.2 10.1 149.9 729.0 286.0 113.5 99.9 45.4 134 National Electoral Commission (NEC) 38,846.5 4,598.1 7,663.5 3,065.4 7,055.8 11,759.7 4,703.9 137 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 ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS 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 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 x x i v 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 FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget
 FY2018 Budget FY2018 Budget Q3 Jul Le’m Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m Q4 Nov Le’m Q4 Dec Le’m ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m FY2018 Budget Q3 Jul Le’m FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018
 Budget Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m Q4 Nov Le’m Q4 Dec Le’m 3 SOCIAL SERVICES 429,494.2 57,582.8 68,676.5 75,580.3 72,883.9 89,139.8 65,630.9 300 Ministry of Technical and Higher Education Administrative and Operating Costs Tertiary Education and Technical and Vocational Education and Training x x v 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 301 Ministry of Primary and Secondary Education Administrative and Operating Costs Improving Access to 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 Review of the Development of Tourism Act, 1990, Tourism Development Master Plan, 1982 Formulate Ecotourism Master Plan and Action Plan 300.0
2,768.7 1,469.7 967.2 502.5 25,855.1 300.0 24,515.5 657.9 280.2 19,679.1 3,276.6 - 322.9 298.7 450.1 14.1 575.4 19,007.5 609.2 18,398.3 582.5 13,193.2 648.0 12,545.2 3,068.5 852.5 1,909.4 - 234.8 - - 391.3 - 119.7 67.0 63.7 333.8 468.1 73.1 395.1 366.6 1,220.3 386.8 833.5 374.3 459.2 356.7 229.4 22,262.3 200.0 20,569.3 438.6 186.8 16,793.2 2,317.8 - - 383.9 401.7 45.1 294.5 154.1 16,568.0 1,027.4 15,540.6 168.5 10,543.3 342.2 10,201.1 3,695.3 1,609.9 1,436.6 - 479.7 - 169.1 418.7 457.9 102.7 2,460.0 358.9 2,101.1 2,049.4 1,969.5 660.3 1,309.3 631.1 678.1 391.9 159.4 28,879.0 250.0 28,193.6 2,240.8 467.0 21,514.2 3,335.6 - 99.8 536.2 170.5 48.0 216.8 22,479.8 1,412.4 21,067.4 280.8 14,172.5 504.0 13,668.6 5,958.9 2,683.1 2,394.4 - 599.6 - 281.8 137.0 130.1 171.2 913.3 126.0 787.3 749.1 1,231.6 177.4 1,054.2 878.3 175.9 115.8 60.1 31,410.8 100.0 31,120.6 10,992.0 186.8 16,605.7 2,561.7 - 439.9 334.5 68.2 19.2 102.7 15,182.9 1,298.5 13,884.3 122.1 9,568.2 147.1 9,421.1 3,595.3 808.7 2,254.0 - 419.8 - 112.7 54.8 52.1 389.1 382.6 59.7 322.9 299.6 202.1 71.0 131.1 60.7 70.4 46.3 24.1 ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS 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 x x v i o/w: Procurement of Free Health Care Drugs Procurement of Cost Recovery Drugs and Other Medical Supplies 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 FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m Q4 Nov Le’m Q4 Dec Le’m 4,462.5
Ministry of Lands, Housing and the Environment 6,085.3 1,448.7 239.3 1,295.7 1,293.4 1,612.6 195.6 307 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 x x v i i ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS 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 FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m 1,223.2 853.7 2,655.0 2,940.0 456.0 700.0 4,995.4 FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m 403.3 112.4 199.1 220.5 228.0 60.0 407.2 Q3 Aug Le’m 152.9 187.4 331.9 367.5 - Q3 Sep Le’m 61.2 179.2 660.3 617.0 - 100.0 190.0 Q4 Oct Le’m 391.7 112.4 999.1 220.5
 228.0 210.0 2,178.6 271.5 1,270.9 Q4 Nov Le’m 152.9 187.4 331.9 Q4 Dec Le’m 61.2 75.0 132.8 367.5 1,147.0 - 100.0 595.8 - 40.0 271.5 511,311.2 95,949.0 91,304.1 75,135.5 94,574.9 77,567.4 76,780.2 401 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 o/w: Establishment of District Livestock Clinics Training of Community Animal Health Workers Procurement of Animal Vaccines 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 36.7
ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS 403 Ministry of Mines and Mineral Resources Administrative and Operating Costs Mines Division Review the legal framework for mines and minerals Support to the National Minerals Agency Support to Artisanal Miners and Small Scale Mining Enterpreneurs 404 Ministry of Transport and Aviation Administrative and Operating Costs 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 x x v i i i 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 Bare Foot Solar Tecnicians Training Center 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 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 FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m 742.4 63.5 678.9 16.8 248.3 413.8 606.2 63.7 520.3 22.2 421.5 265.8 35.2 155.7 - 20,949.1 196.3 79.9 20,649.4 6,295.8 7,346.6 7,007.0 103.3 924.5 611.1 163.5 149.8 143.5 1,696.3 69.1 1,263.4 2,112.8 29.0 27.0 281.9 246.6 25.9 Q4 Nov Le’m Q4 Dec Le’m 645.8 105.8 540.0 28.0 413.8 98.2 1,010.4 106.2 867.2 37.0 1,902.4 1,642.9 58.7 259.5 - - 20,849.2 130.9 53.3 20,649.4 6,295.8 7,346.6 7,007.0 68.9 1,842.6 48.1 1,694.6 99.9 95.7 3,630.7 46.1 140.3 124.9
 439.3 18.0 2,969.7 164.4 17.3 ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS 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 x x i x 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 FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m 13,180.5 812.4 12,368.1 2,981.5 4,556.1 1,637.2 576.0 636.6 727.7 561.8 691.2 1,077.8 386.7 108,723.9 15,395.0 11,786.5 81,542.5 FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m 1,075.5 205.5 870.0 226.7 348.3 125.1 61.6 26.5 30.2 22.9 28.7 161.7 58.0 9,436.7 1,130.8 1,679.6 6,626.3 Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m Q4 Nov Le’m Q4 Dec Le’m National Telecommunications Commission (NATCOM) 53,250.7 10,134.4 7,361.1 13,599.1 11,862.0 5,726.4 4,567.6 413 Sierra Leone Electricity and Water Regulatory Commission 1,367.1 106.7 177.8 71.1 106.7 177.8 727.0 414
 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 14,482.7 1,096.5 12,336.2 9,344.5 1,595.5 498.6 551.4 4,461.8 55.8 4,362.4 388.4 - 20.7 22.9 1,018.2 92.9 852.5 3,367.7 - 34.5 38.2 407.3 37.2 341.0 258.9 - 13.8 15.3 5,509.2 64.8 5,393.7 451.2 - 24.1 26.6 1,918.5 108.0 990.4 4,577.5 - 389.4 430.7 1,167.8 737.9 396.2 300.8 1,595.5 16.1 17.7 415 Sierra Leone Maritime Administration (SLMA) 16,734.7 2,591.8 2,641.8 2,711.8 2,591.8 2,641.8 3,555.9 416 Civil Aviation Authority 417 Nuclear Safety and Radiation Protection Authority 418 Sierra Leone Agricultural Research Institute (SLARI) 419 Local Content Agency 2,034.2 1,819.5 152.6 160.8 5,525.1 1,739.2 717.7 32.6 254.3 268.0 732.1 54.3 618.8 494.0 152.6 754.3 160.8 268.0 292.8 1,736.1 732.1 21.7 37.9 63.1 101.7 467.8 292.8 508.1 420 Sierra Leone Environment Protection Agency (SLEPA) 17,621.1 3,465.0 3,033.3 3,037.1 2,925.9 2,672.4 2,487.5 421 Small and Medium Enterprises Development Agency (SMEDA) 2,175.0 326.3 543.8 217.5 326.3 543.8 217.5 ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m Q4 Nov Le’m 422 Sierra Leone Meteorological Agency 423 Sierra Leone Petroleum Regulation Agency 1,218.8 4,285.7 660.4 860.7 164.2 465.5 65.7 98.5 164.2 672.8 701.4 712.0 424 Sierra Leone Petroleum Directorate 7,868.2 1,209.9 1,441.6 1,448.1 1,477.1 1,303.9 5 MISCELLANEOUS SERVICES Miscellaneous Services 501001 Miscellaneous Services - Secretary to the President 501002 Miscellaneous Services - General 501003 Miscellaneous Services - Accountant-General's Office x x x 6 CONTINGENCY
 EXPENDITURE Contingency Fund Special Presidential Warrants Unallocated Expenditures 65.1 65.1 - - 65.1 53,904.8 32,570.9 16,285.4 5,048.5 9.0 9.0 - - 9.0 15.0 15.0 - - 15.0 6.0 6.0 - - 6.0 10.5 10.5 - - 10.5 17.5 17.5 - - 17.5 6,750.0 4,078.5 2,039.3 632.2 11,250.0 6,797.6 3,398.8 1,053.6 4,500.0 2,719.0 1,359.5 421.5 9,421.5 5,692.7 2,846.4 882.4 15,702.4 9,487.9 4,743.9 1,470.6 6,281.0 3,795.1 1,897.6 588.2 7 TRANSFERS TO LOCAL COUNCILS 185,706.0 28,988.5 20,235.8 52,902.6 33,584.9 26,240.4 23,753.8 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 Youths and Sports Services Sports Equipment Youths Division Solid Waste Management Services Health Care Services - 203.5 108.8 754.7 1,457.0 153.0 89.4 63.6 10,503.1 2,232.8 726.7 726.7 19,509.1 115.1 7,710.4 522.9 4,639.5 815.2 3,824.3 2,895.0 526.9 402.5 1,623.9 1,103.5 - - 224.9 120.2 1,255.3 1,357.5 169.1 98.8 70.3 5,556.0 6,467.8 803.2 803.2 25,437.2 127.2 10,220.6 1,678.0 4,926.5 699.6 4,226.9 3,199.7 582.3 444.8 2,594.9 1,219.7 - 1,174.8 200.4 425.5 595.8 281.9 164.7 117.2 5,926.7 4,113.0 321.3 321.3 23,432.5 50.9 4,828.2 231.2 1,970.6 279.8 1,690.7 1,279.9 232.9 177.9 2,218.0 1,487.9 - 149.9 580.2 170.2 238.3 832.6 365.9 466.7 10,370.7 5,645.2 Q4 Dec Le’m 65.7 873.3 987.6 7.0 7.0 - - 7.0 GOVERNMENT OF SIERRA LEONE ANNEX 2b–MONTHLY REVISED NON SALARY, NON INTEREST RECURRENT BUDGETARY ALLOCATIONS FY 2018 In Millions of Leones (Le’m) PARTICULARS District Peripheral Health Care Services (PHCs) Secondary Health Services (District Hospitals except, Bo, Kenema & Makeni) Social Welfare, Gender and Children's Affairs Social Welfare Division Gender and Children's Affairs Division Agriculture and Food Security Services Fisheries and Marine Resources Water services Rural Water Services Total Non Salary, Non Interest Recurrent Expenditure Provisions Goods & Services x x x i 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 FY2018 Revised Budget Q3 -Q4 Jul - Dec Le’m FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget FY2018 Budget Q3 Jul Le’m Q3 Aug Le’m Q3 Sep Le’m Q4 Oct Le’m Q4 Nov Le’m Q4 Dec Le’m 168.5
In Millions of Leones (Le’m) GOVERNMENT OF SIERRA LEONE ANNEX 3–ANALYSIS OF STOCK OF CRYSTALLIZED ARREARS PARTICULARS Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec FY2017 Actual FY2018 Actual FY2018 Actual FY2018 Actual FY2018 Actual FY2018 Actual FY2018 Actual FY2018 Proj FY2018 Proj FY2018 Proj FY2018 Proj FY2018 Proj FY2018 Proj FY2018 Estimate Total Net Flows Stock Total Stock of Unpaid Bills 891,240 975,008 1,284,527 1,332,147 1,015,977 1,099,273 1,070,240 1,070,240 1,070,240 1,070,240 1,070,240 1,070,240 682,050 Cheques Payable - AGD 65,988 307,046 470,974 283,976 58,080 60,211 68,688 68,688 68,688 68,688 68,688 68,688 15,134 Printed Cheques Cheques - AGD Cheques - BSL Flows Total Flows of Stock of Unpaid Bills Cheques Payable - AGD Printed Cheques Cheques - AGD Cheques - BSL x x x i i (186,998) (316,170) (225,896) 83,296 2,132 (29,034) 8,477 (157,290) 145,591 234,619 (90,275) 81,165 (37,511) 14,287 (29,289) (298) 17,817 46,749 20,962 (171,577) 174,880 234,917 (108,092) 34,415 (58,472) - - - - - - - - - - - - - - - - - - - - - (388,190) (209,191) (53,555) (50,855) - - (334,635) (158,336) - (81,472) (11,244) - (253,163) (147,092) ANNEX 4a – FY 2018 REVISED CAPITAL BUDGET (JUL - DEC) Type of L - Loan G - Grant Donors FY 2018 Budget Foregin Le’m FY 2018 Budget Domestic Le’m FY 2018 Estimate Jan - Jun Le’m FY 2018 Revised Budget Jul - Dec Le’m FY 2018 Revised Budget Jan - Dec Le’m In Millions of Leones MDA MINISTRIES
 / DEPARTMENTS / AGENCIES Code 107 MINISTRY OF LOCAL GOVERNMENT AND RURAL DEVELOPMENT Social Capital Approach to Rural Development Project 108 SIERRA LEONE SMALL ARMS COMMISSION National Survey of Local Artisans 110 OFFICE OF THE PRESIDENT SL Public Sector Pay & Performance Project Open Government Partnership & Open Governmnet Initiative Construction of Anti-Corruption Building Review and Amendments of Existing Laws Technical Assistance to Law Reform Commission Construction of Sierra Leone Insurance Commission Building 112 OFFICE OF THE VICE PRESIDENT Support to the Energy and Water Regulatory Commission on the Implementation of the MCC x x x i i i 116 PARLIAMENTARY SERVICE COMMISSION Constituency Development Fund (CDF) 120 AUDIT SERVICE SIERRA LEONE Budget Budget G Budget Budget Budget G Budget GoSL GoSL IDB GoSL GoSL GoSL IDB GoSL G Budget GoSL Construction of Office Building for Audit Service Sierra Leone Budget GoSL 122 HUMAN RESOURCE MANAGEMENT OFFICE Civil Service Reform Project 123 PUBLIC SERVICE COMMISSION Construction of a Multi Storey Office Complex 124 LAW OFFICERS DEPARTMENT Support to Access to Security and Justice Programme OARG Modernisation Project Technical Grant Capacity Building for the Law Reform Commission The Establishment of a Legal framework for Alternative dispute Resolution in Sierra Leone Restructuring, facelift and reorganisation of Law Officers DepartmentBudget 127 MINISTRY OF PLANNING AND ECONOMIC DEVELOPMENT Institutional Support to Public Investment Support to NGO Coordination Unit Infrastructural Development Fund Project Preparation Fund (PPF) National Civil Education and Development Programme National Monitoring and Evaluation Systems G EC/GoSL Budget GoSL Budget Budget G G Budget Budget Budget Budget Budget Budget GoSL GoSL IDB/GoSL IDB/GoSL GoSL GoSL GoSL GoSL GoSL GoSL 0 0 6,000 3,500 0 2,500 1,500 MCC/GoSL 0 0 7,500 7,500 0 1,000 500 500 GoSL 0 300 300 500 500 4,150 500 1,200 1,200 250 0 1,000 500 1,500 10,100 10,100 2,000 2,000
In Millions of Leones MDA MINISTRIES / DEPARTMENTS / AGENCIES Code ANNEX 4a – FY 2018 REVISED CAPITAL BUDGET (JUL - DEC) Type of L - Loan G - Grant Donors FY 2018 Budget Foregin Le’m FY 2018 Budget Domestic Le’m FY 2018 Estimate Jan - Jun Le’m FY 2018 Revised Budget Jul - Dec Le’m FY 2018 Revised Budget Jan - Dec Le’m 128 MINISTRY OF FOREIGN AFFAIRS AND INTERNATIONAL COOPERATION 0 15,000 3,812 Rehabilitation and Refurbishment of Foreign Missions Budget GOSL 0 15,000 3,812 3,000 129 MINISTRY OF FINANCE Support to West African Monetary Zone (WAMZ) Support to West African Monetary Agency (WAMA) Support to Medium Term Expenditure Framework (MTEF) Public Financial Management Improvement and Consolidated Project Support to IPAU Public Expenditure Tracking Survey Support to Public Finanacial Management Reform Support to Economic Research Unit Country Policy Institutional Framework Project Rehabilitation of the National Development Bank 130 NATIONAL REVENUE AUTHORITY Modernisation of Revenue Administration System x x x i v 133 MINISTRY OF INFORMATION AND COMMUNICATION West Africa Regional Communications Infrastructural Programme Enhancing the Dedicated Information Security System Government Unified Messaging and Collaboration System Project Expansion of eGovernment Platform 138 STATISTICS SIERRA LEONE 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 Budget Budget
 Budget G Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget 201 MINISTRY OF DEFENCE Support to Rehabilitation of Military BarracksRSLAF(Tekoh Barracks, Daru Barracks and 34 Hospital)Budget Construction of Housing units at Gondama and Wilberforce- Phase IIBudget 203 NATIONAL CIVIL REGISTRATION AUTHORITY Intergrated National Civil Registration System Project 205 MINISTRY OF INTERNAL AFFAIRS Machine Readable Passports Project Establishment of an Integrated Immigration Control System Budget Budget Budget GoSL GoSL GoSL IDB/ADB/DfID/GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL 4,000 4,000 0 0 0 0 0 GoSL ANNEX 4a – FY 2018 REVISED CAPITAL BUDGET (JUL - DEC) In Millions of Leones MDA MINISTRIES / DEPARTMENTS / AGENCIES Code 206 SIERRA LEONE POLICE Construction of Administrative Building(Police Academy) Construction of Ross Road Regional HQ Construction of Laboratory/Workshop& Academic Buiding Construction of APOTS, Samu Construction of Aberdeen Divisional HQ Construction of Wilberforce Police Station Construction of Bamoi Luma Police Station Construction of Jimmy Gbagbo Police Station 207 SIERRA LEONE CORRECTIONAL SERVICES Rehabilitation/Reconstruction of Correctional Services Buildings 209 CENTRAL INTELLIGENCE AND SECURITY UNIT Procurement of Sepecialized Suvelliance Equipments Construction of CISU
 Headquarters 212 NATIONAL DRUGS SECRETARIAT Support to National Drug Law Enforcement Agency x x x v 300 MINISTRY OF TECHNICAL AND HIGHER EDUCATION Institutional and Capacity Building to Technical and Vocational Education Revitalization of Education In Sierra Leone Rehabilitation of Fourah Bay College Support to Ernest Bai Koroma University (Magburaka) Rehabilitation of Port Loko Teachers’ College 301 MINISTRY OF PRIMARY AND SECONDARY EDUCATION Institutional Support to the Free Education Programme Rehabilitation of Seven (7) government boarding Schools Rehabilitation of three(3) Office Buildings Expansion of Adult Literacy Programme in all 14 Districts 303 MINISTRY OF TOURISM AND CULTURAL AFFAIRS Construction of Cultural Village Promotion and Reactivation of Domestic Tourism in Coastal Areas Sustainable Tourism Development Project Construction of a Nationl Art Gallery Type of L - Loan G - Grant Donors FY 2018 Budget Foregin Le’m FY 2018 Budget Domestic Le’m FY 2018 Estimate Jan - Jun Le’m FY 2018 Revised Budget Jul - Dec Le’m FY 2018 Revised Budget Jan - Dec Le’m Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget L Budget Budget Budget Budget Budget Budget Budget Budget G Budget GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL 0 0 0 0 Budget IDA/GoSL BADEA/Saudi Fund/GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL IDA/GoSL GoSL 45,000 IDB/GoSL In Millions of Leones MDA MINISTRIES / DEPARTMENTS / AGENCIES Code ANNEX 4a – FY 2018 REVISED CAPITAL BUDGET (JUL -
 DEC) Type of L - Loan G - Grant Donors FY 2018 Budget Foregin Le’m FY 2018 Budget Domestic Le’m FY 2018 Estimate Jan - Jun Le’m FY 2018 Revised Budget Jul - Dec Le’m FY 2018 Revised Budget Jan - Dec Le’m 304 MINISTRY OF HEALTH AND SANITATION Reproductive Child Health Care Project II Health Systems Strenthening Project(Save the Mothers Project) Global Fund Round 10 - Phase II Malaria Global Fund Transistional Funding Mechanism Grants to TB Refurbishment of Government Hospitals Project (Mortuaries) Strengthening of Three Tertiary Hospitals in Freetown Primary Health Care Support Project Support to Public Health Sierra Leone 305 MINISTRY OF SOCIAL WELFARE, GENDER AND CHILDREN’S AFFAIRS Post Ebola Recovery Social Investment Project Establishment of Women’s Empowerment Fund x x x v i 306 MINISTRY OF LANDS, COUNTRY PLANNING AND ENVIRONMENT National Land Policy Reform Project Lands Registration Project 308 NATIONAL COMMISSION FOR SOCIAL ACTION (NaCSA) Social Action Support Project Sierra Leone Commmunity Driven Development Project (SLCDD) 2 Relief and Resettlement Growth for Peace Consolidation 11 (GPC2) National Social Safety Nets Programme Support to Reparation Programme 310 MINISTRY OF YOUTH AFFAIRS National Youth Development, Empowerment and Enterpreneurship ProjectBudget National Youth Service Programme Support to National Youth Village Project Youth Farm Project Youth in Fisheries Project 314 NATIONAL HIV AND AIDS COMMISSION Simple Application Process (SAP) Project 316 CIVIL SERVICE TRAINING COLLEGE Rehabilitation of Civil Service Training College G G G G Budget G G Budget Budget Budget G Budget Budget L G G Budget Budget Budget Budget Budget Budget Budget IDA/GoSL IDB/GoSL Global Fund/GoSL Global Fund/GoSL GoSL Kuwait Fund/GoSL BADEA/GoSL GoSL GoSL GoSL IDA/GoSL GoSL GoSL IDB/GoSL UNHCR/GoSL KfW/GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL Budget GoSL 125,300 36,000 15,000 14,800 6,500 0 35,000 18,000 10,000 0 10,000 10,000 21,600 12,600 5,000 4,000 0 1,000 1,000
MINISTRY OF AGRICULTURE FORESTRY AND FOOD SECURITY Linking Small Holders Farmers to Market L Small Holder Commercialization Programme/Global Agriculture and Food Security Programme (GAFSP) IDB/GoSL G 172,500 38,000 IFAD/GoSL In Millions of Leones MDA MINISTRIES / DEPARTMENTS / AGENCIES Code ANNEX 4a – FY 2018 REVISED CAPITAL BUDGET (JUL - DEC) Type of L - Loan G - Grant Donors FY 2018 Budget Foregin Le’m FY 2018 Budget Domestic Le’m FY 2018 Estimate Jan - Jun Le’m FY 2018 Revised Budget Jul - Dec Le’m FY 2018 Revised Budget Jan - Dec Le’m Smallholder Commercialisation and Agribusiness Development Project (SCADeP) Seed Multiplication Programme West Africa Agricultural Productivity Programme (WAPP) Integrating Adaptation to Climate Change into Agricultural Productivity and Food Security in Sierra Leone L Budget L IDA/DfID/GoSL GoSL IDA/JICA/GoSL G 35,000 1,000 500 800 GEF/IFAD/GoSL 300 Palm Oil Production Project in Sierra Leone in the Framework of Capacity Building (POPSLCB) L IDB/GoSL 25,000 3,500 Rural Finance and Community Improvement Project Phase 11 L IFAD/GoSL O/w Support to the Apex Bank Support to Sierra Leone Seed Certification Agency (SLeSCA) Sierra Leone Biodiversity Project Rural and Private Sector Development Project Sierra Leone Wetlands Conservation Project 402 MINISTRY OF FISHERIES AND MARINE RESOURCES Promote Inland Fisheries and Acquaculture European Fish
 Certification Project - PRECON Fish Stock Assesment Project Rehabilitation of Radar System x x x v i i 403 MINISTRY OF MINES AND MINERAL RESOURCES Extractive Industries Technical Assistance Project-Phase II Rehabilitation/Reconstruction of National Minerals Agency Regional Offices 404 MINISTRY OF TRANSPORT AND AVIATION National Transport Database System Project Procurement of 100 Government Buses Procurement of 50 School Buses Freetown Sustainable Urban Transportation Project Traffic Lights Project Freetown International Airport Project (Support to PIU) 405 MINISTRY OF TOURISM AND CULTURE TOURISM DIVISION Lumley Beach Development Project - Phase II Peninsular Beaches Development Project Sustainable Tourism Development and Promotion Project Monument and Relics Development Project Rehabilitation/Rehabilitation of Museums 406 MINISTRY OF ENERGY ELECTRICITY DIVISION Rural Electrification Project(Generation) Rural Electrification (Solar Street Lights Projects) Construction of Bankasoka Mini Hydro (Compensation) Lungi Thermal Plant Kono Thermal Plants Budget Budget Budget Budget Budget Budget Budget Budget G Budget Budget Budget Budget Budget L Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL IDA Budget GoSL GoSL GoSL GoSL GoSL IDA/GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL 25,000 0 0 500 500 GoSL 25,000
1,500 500 1,000 1,000 800 93,150 93,150 25,000 10,500 750 1,000 1,500 In Millions of Leones MDA MINISTRIES / DEPARTMENTS / AGENCIES Code ANNEX 4a – FY 2018 REVISED CAPITAL BUDGET (JUL - DEC) Type of L - Loan G - Grant Donors FY 2018 Budget Foregin Le’m FY 2018 Budget Domestic Le’m FY 2018 Estimate Jan - Jun Le’m FY 2018 Revised Budget Jul - Dec Le’m FY 2018 Revised Budget Jan - Dec Le’m Procurement of 30MW HFO Machine Rehabilitation and Extention of Bo-Kenema Distibution System Solar Park Project Barefoot Women Solar Project Rural Electrification Project (T&D) West African Power Pool Project Re-enforcement and Expansion of the Medium and Low Voltage Network in the Western Area Extension of Electricity supply from Makeni to Magburaka and Matotoka (phase II and III) Rural Electrification Project - CLSG Enhancing the National Grid Upgrade of Distribution Transformer from 5-8MVA at Bumbuna Supply and Installation of 225KV Double Circuit Transmision Line from Bumbuna II to Waterloo Energy Sector Utility Reform Project (ESURP) Electricity Sector Reform Project 408 MINISTRY OF WORKS AND PUBLIC ASSETS ROADS HIGHWAYS: x x x v i i i Rehabilitation of the Makeni -Kamakwe -Madina Oula Road Rehabilitation of Makeni-Kabala Road Phase 11 Upgrading Mange - Mambolo and Rokupr Spur Road Rehabilitation of Bandajuma - Pujehun Road Rahabilitation of Taiama Junction - N’jala University Road Reconstruction of Bo-Bandajuma Road Bo -Mattru Jong, Moyamba - Shenge, & Pujehun - Gbondapie Targrin - Lungi - Konakridee (Targrin - Lungi: Dual Carriageway 14Km x 2) and (Lungi - Konakridee (14Km) + Lungi Township Roads Reconstruction of Makakura - Yifin - Alkalia - Kumala - Sumbaria - Masingbi (142.1Km) Phase I (Segment 1: 38Km) Rehabilitation of Kabala - Krubonla - Kono Reconstruction of Kambia-Tamporie-Kamakwie Road Rehabilitation of Kenema-Pendembu Road 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 Budget L Budget Budget L Budget G Budget Budget L G Budget Budget Budget Budget Budget L Budget Budget L L L L L G GoSL AfDB/DfID/IDA/GoSL Abu Dhabi Fund/GoSL GoSL GoSL EU/AfDB/IDA/GoSL L GoSL ADB/GoSL GoSL GoSL 95,000 63,000 80,000 IDB/GoSL 30,000 LIndia Exim Bank /GoSL IDA MCC GoSL GoSL GoSL GoSL GoSL ADB/DfID?GoSL GoSL Budget 10,000 4,000 460,100 460,100 416,100 80,000 GoSL Budget GoSL 25,000 3,315 GoSL IDB/CFD/GoSL 70,000 IDB/KFAED/Saudi Fund/GoSL 40,000 30,000 20,000 37,000 45,000 EU/GoSL IDB/GoSL ADB/DfID/GoSL KFAED/GoSL EU/GoSL G Construction of Hill Side By Pass Road Phase 11 L KFAED/GoSL 54,100 FEEDER ROADS: Feeder Roads under other sectoral projects: REHABILITATION OF STREETS IN DISTRICT HQ TOWNS AND FREETOWN: 0 0 Widening Wilkinson Road Project including Bottom Mango,Signal Hill, King street Rehabilitation of Spur Road Waterloo Township Roads Project Freetown City streets Pademba Rd.
- Jomo Kenyatta Rd.

- Hillcot Rd.
- Choitram - OAU Village Budget Rehabilitation of Tokeh-Lumely (Peninsular) Road Rehabilitation of Roads in Rokel community(John Thorpe,Martin Salia and Kondolor Roads) Rehabilitation/Reconstruction of Roads in Bo, Kenema, Makeni and Magburaka Phases 1 and 11 Budget Budget Budget Budget L Budget GoSL GoSL GoSL GoSL GoSL DfID/KFAED /Abu Dhabi/GoSL 44,000 GoSL Budget GoSL ANNEX 4a – FY 2018 REVISED CAPITAL BUDGET (JUL - DEC) In Millions of Leones MDA MINISTRIES / DEPARTMENTS / AGENCIES Code Type of L - Loan G - Grant Rehabilitation/Reconstruction of Roads in Port Loko, Lunsar and Kambia Budget Rehabilitation/Reconstruction of Roads in Kono and Kabala Kailahun Township Roads Project Rehabilitation/Reconstruction of Roads in Moyamba, Pujehun, Mattru Jong and Bonthe Promoting the production of local building materials and youth economic empowerment in Sierra Leone Budget Budget Budget Donors GoSL GoSL GoSL GoSL Budget BUILDINGS Reconstruction/Rehabilitation of Government Buildings Budget GoSL 409 MINISTRY OF TRADE AND INDUSTRY Growth Centre Programme Private Sector Development Programme Technical Assistance to Implement the SEZ Law and Regulations Institutional support to SLEIPA Budget Budget GoSL GoSL 410 NATIONAL PROTECTED AREA AUTHORITY REDD Plus and Capacity Building Project Sierra Leone Sustainable Protected Areas Management and Livelihoods Project Budget x x x i x 414 MINISTRY OF WATER RESOURCES Water Sector Reform Projects Three (3) Towns - Bo, Kenema and Makeni - Water Supply System Project
 Phase II Kabala Water Supply System Project Phase 11 Rural Water Supply and Sanitation Project Drilling of Wells and Rural Development Construction of Waterloo Gravity Scheme Improvement of Mile 91/Yonibana Water Supply Source (Phase 11) Rehabilitation of Eight(8) Small towns Water Supply Project Reconstruction of Blama and Bandawor and Six Villages Water Supply System Construction of Water Supply Systems in Bonthe City (Island) & Mattru Budget Construction of Water Supply Systems in Taiama & Njala Lungi Water Supply (Extension of Distribution Network) Procurement of Chemical Re-agent, labaoratory materials and equipments Procurement and Installation of Meters ,Billing Software and Laboratory Equipment Freetown Water Supply Rehabilitation Project GoSL 418 SIERRA LEONE AGRICULTURAL RESEARCH INSTITUTE Support to Sierra Leone Agricultural Reseach Institute (SLARI) 501 MISCELLANEOUS 701 LOCAL COUNCILS G L Budget L G Budget Budget Budget Budget Budget Budget Budget Budget Budget MCC/GoSL OPEC/GoSL GoSL RWSSTF/GoSL Saudi Fund GoSL GoSL GoSL Budget 4,000 GoSL GoSL GoSL GoSL GoSL GoSL Local Government Development Grants L IDA GoSL 0 4,000 0 3,000 1,000 1,000 1,000 GoSL 120,000 5,000 60,000 35,000 20,000 GoSL 500 2,000 2,000 0 0 0 FY 2018 Estimate Jan - Jun Le’m FY 2018 Revised Budget Jul - Dec Le’m FY 2018 Revised Budget Jan - Dec Le’m FY 2018 Budget Foregin Le’m FY 2018 Budget Domestic Le’m 2,000
200 1,500 1,500 77,738 250 6,000 3,000 2,000 0 1,500 1,500 3,000 2,500 2,500 2,500 2,500 25,000 7,988 12,000 8,000 1,200 1,200 0 0 12,283 12,283 TOTAL Total Foreign Loans Total Foregin Grants GoSL GRAND TOTAL 1,409,000 1,045,900 400,927 399,750 800,676 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 In Millions of Leones MDA Code Ministry/Departments/ Agencies ANNEX 4b - FY2018 MONTHLY REVISED CAPITAL BUDGET (JUL-DEC) TYPE FINANCE L-LOAN G-GRANT Donors FY2018 Revised Budget July-Dec Le’m FY2018 Revised Budget July Le’m FY2018 Revised Budget August Le’m FY2018 Revised Budget Sept. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Dec. Le’m 107 MINISTRY OF LOCAL GOVERNMENT AND RURAL DEVELOPMENT Social Capital Approach to Rural Development Project Budget GoSL 108 SIERRA LEONE SMALL ARMS COMMISSION National Survey of Local Artisans 110 OFFICE OF THE PRESIDENT SL Public Sector Pay & Performance Project Open Government Partnership & Open Governmnet Initiative Construction of Anti-Corruption Building Review and Amendments of Existing Laws Technical Assistance to Law Reform Commission Construction of Sierra Leone Insurance Commission Building 112 OFFICE OF THE PRESIDENT Support to the Energy and Water Regulatory Commission on the Implementation of the MCC x l 116 PARLIAMENTARY SERVICE COMMISSION Constituency Development Fund (CDF) 120 AUDIT SERVICE SIERRA LEONE Budget GoSL G Budget Budget Budget G Budget IDB GoSL GoSL GoSL IDB GoSL G MCC/GoSL Budget GoSL 10, 100 10,100 2,000 2,000 2,000 2,000 1,100 1,100 2,000 2,000 2,000 2,000 1,000 1,000 Construction of Office Building for Audit Service Sierra Leone Budget GoSL 122 HUMAN RESOURCE MANAGEMENT OFFICE Civil Service Reform Project 123 PUBLIC SERVICE COMMISSION Construction of a Multi
 Storey Office Complex 124 LAW OFFICERS DEPARTMENT Support to Access to Security and Justice Programme OARG Modernisation Project Technical Grant Capacity Building for the Law Reform Commission The Establishment of a Legal framework for Alternative dispute Resolution in Sierra Leone Restructuring, facelift and reorganisation of Law Officers Department 127 MINISTRY OF PLANNING AND ECONOMIC DEVELOPMENT Institutional Support to Public Investment Support to NGO Coordination Unit Infrastructural Development Fund Project Preparation Fund (PPF) National Civil Education and Development Programme National Monitoring and Evaluation Systems G EC/GoSL Budget GoSL Budget Budget G G Budget Budget Budget Budget Budget Budget Budget GoSL GoSL IDB/GoSL IDB/GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL ANNEX 4b - FY2018 MONTHLY REVISED CAPITAL BUDGET (JUL-DEC) In Millions of Leones MDA Code Ministry/Departments/ Agencies 128 MINISTRY OF FOREIGN AFFAIRS AND INTERNATIONAL COOPERATION Rehabilitation and Refurbishment of Foreign Missions 129 MINISTRY OF FINANCE Support to West African Monetary Zone (WAMZ) Support to West African Monetary Agency (WAMA) Support to Medium Term Expenditure Framework (MTEF) Public Financial Management Improvement and Consolidated Project Support to IPAU Public Expenditure Tracking Survey Support to Public Finanacial Management Reform Set-up Cost for the Economic Research Unit Country Policy Institutional Framework Project Rehabilitation of the National Development Bank TYPE FINANCE L-LOAN G-GRANT Budget Budget Budget Budget G Budget Budget Budget Budget Budget
 Budget Donors 3,000 GOSL 10, 565 GoSL GoSL GoSL IDB/ADB/DfID/GoSL GoSL GoSL GoSL GoSL GoSL GoSL 130 NATIONAL REVENUE AUTHORITY Modernisation of Revenue Administration System Budget GoSL x l i 133 MINISTRY OF INFORMATION AND COMMUNICATION West Africa Regional Communications Infrastructural Programme Enhancing the Dedicated Information Security System Government Unified Messaging and Collaboration System Project Expansion of eGovernment Platform 138 STATISTICS SIERRA LEONE 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 201 MINISTRY OF DEFENCE Support to Rehabilitation of Military BarracksRSLAF(Tekoh Barracks, Daru Barracks and 34 Hospital) Construction of Housing units at Gondama and Wilberforce- Phase II Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL NATIONAL CIVIL REGISTRATION AUTHORITY Intergrated National Civil Registration System Project Budget GoSL 45, 000 45,000 FY2018 Revised Budget July-Dec Le’m FY2018 Revised Budget July Le’m FY2018 Revised Budget August Le’m FY2018 Revised Budget Sept. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Dec. Le’m 400
MINISTRY OF INTERNAL AFFAIRS Machine Readable Passports Project Establishment of an Integrated Immigration Control System Budget Budget GoSL GoSL 750 500 250 100 100 0 100 100 0 100 100 0 0 0 0 400 200 200 5 0 50 ANNEX 4b - FY2018 MONTHLY REVISED CAPITAL BUDGET (JUL-DEC) In Millions of Leones MDA Code Ministry/Departments/ Agencies 206 SIERRA LEONE POLICE Construction of Administrative Building(Police Academy) Construction of Ross Road Regional HQ Construction of Laboratory/Workshop& Academic Buiding Construction of APOTS, Samu Construction of Aberdeen Divisional HQ Construction of Wilberforce Police Station Construction of Bamoi Luma Police Station Construction of Jimmy Gbagbo Police Station TYPE FINANCE L-LOAN G-GRANT Budget Budget Budget Budget Budget Budget Budget Budget Donors GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL 207 SIERRA LEONE CORRECTIONAL SERVICES Rehabilitation/Reconstruction of Correctional Services Buildings Budget GoSL 209 CENTRAL INTELLIGENCE AND SECURITY UNIT Procurement of Sepecialized Suvelliance Equipments Construction of CISU Headquarters x l i i 212 NATIONAL DRUGS SECRETARIAT Support to National Drug Law Enforcement Agency 300 MINISTRY OF TECHNICAL AND HIGHER EDUCATION Institutional and Capacity Building to Technical and Vocational Education Revitalization of Education In Sierra Leone Rehabilitation of Fourah Bay College Support to Ernest Bai Koroma University (Magburaka) Rehabilitation of Port Loko Teachers' College 301 MINISTRY OF PRIMARY AND SECONDARY EDUCATION Institutional Support to the Free Education Programme Rehabilitation of Seven (7) government boarding Schools Rehabilitation of three(3) Office Buildings Expansion of Adult Literacy Programme in all 14 Districts 303 MINISTRY OF TOURISM AND CULTURAL AFFAIRS Construction of Cultural Village Promotion and Reactivation of
 Domestic Tourism in Coastal Areas Sustainable Tourism Development Project Construction of a Nationl Art Gallery 304 MINISTRY OF HEALTH AND SANITATION Reproductive Child Health Care Project II Health Systems Strenthening Project(Save the Mothers Project) Global Fund Round 10 - Phase II Malaria Global Fund Transistional Funding Mechanism Grants to TB Refurbishment of Government Hospitals Project (Mortuaries) Strengthening of Three Tertiary Hospitals in Freetown Primary Health Care Support Project Support to Public Health Sierra Leone Budget Budget GoSL GoSL Budget Budget L Budget Budget Budget Budget Budget Budget Budget Budget G Budget G G G G Budget G G Budget IDB/GoSL IDA/GoSL 3,099 250 200 BADEA/Saudi Fund/GoSL 1,899 500 250 GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL IDA/GoSL GoSL IDA/GoSL IDB/GoSL Global Fund/GoSL Global Fund/GoSL GoSL Kuwait Fund/GoSL BADEA/GoSL GoSL 8,450 6,000 250 200 2,000 800 200 200 200 200 20, 200 500 1,500 1,500 2,000 1,200 10,000 500 3,000 FY2018 Revised Budget July-Dec Le’m FY2018 Revised Budget July Le’m FY2018 Revised Budget August Le’m FY2018 Revised Budget Sept. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Dec. Le’m 600
0 0 0 0 0 0 0 0 0 13, 800 300 800 800 1,000 600 8,500 300 1,500 1,550 100 100 200 150 500 500 In Millions of Leones MDA Code Ministry/Departments/ Agencies ANNEX 4b - FY2018 MONTHLY REVISED CAPITAL BUDGET (JUL-DEC) TYPE FINANCE L-LOAN G-GRANT Donors FY2018 Revised Budget July-Dec Le’m FY2018 Revised Budget July Le’m FY2018 Revised Budget August Le’m FY2018 Revised Budget Sept. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Dec. Le’m 305 MINISTRY OF SOCIAL WELFARE, GENDER AND CHILDREN'S AFFAIRS Post Ebola Recovery Social Investment Project Establishment of Women's Empowerment Fund 306 MINISTRY OF LANDS, COUNTRY PLANNING AND ENVIRONMENT National Land Policy Reform Project Lands Registration Project 308 NATIONAL COMMISSION FOR SOCIAL ACTION (NaCSA) Social Action Support Project Sierra Leone Commmunity Driven Development Project (SLCDD) 2 Relief and Resettlement Growth for Peace Consolidation 11 (GPC2) National Social Safety Nets Programme Support to Reparation Programme x l i i i 310 MINISTRY OF YOUTH AFFAIRS National Youth Development, Empowerment and Enterpreneurship Project National Youth Service Programme Support to National Youth Village Project Youth Farm Project Youth in Fisheries Project 314 NATIONAL HIV AND AIDS COMMISSION Simple Application Process (SAP) Project 316 CIVIL SERVICE TRAINING COLLEGE Rehabilitation of Civil Service Training College 401 MINISTRY OF AGRICULTURE FORESTRY AND FOOD SECURITY Linking Small Holders Farmers to Market Small Holder Commercialization Programme/Global Agriculture and Food Security Programme (GAFSP) Smallholder Commercialisation and Agribusiness Development Project (SCADeP) Seed Multiplication Programme West Africa Agricultural Productivity Programme (WAPP) Integrating Adaptation to Climate Change into Agricultural Productivity and Food Security in Sierra Leone Palm Oil Production Project in Sierra Leone in the Framework of Capacity Building (POPSLCB) Rural Finance and Community Improvement Project Phase 11 o/w Support to the
 Apex Bank Support to Sierra Leone Seed Certification Agency (SLeSCA) Sierra Leone Biodiversity Project Rural and Private Sector Development Project Sierra Leone Wetlands Conservation Project Budget Budget G Budget Budget L G G Budget Budget Budget Budget Budget Budget Budget GoSL GoSL IDA/GoSL GoSL GoSL IDB/GoSL UNHCR/GoSL KfW/GoSL GoSL GoSL GoSL GoSL GoSL GoSL GoSL Budget GoSL Budget GoSL L IDB/GoSL G L Budget L IFAD/GoSL IDA/DfID/GoSL GoSL IDA/JICA/GoSL G L L Budget Budget Budget Budget GEF/IFAD/GoSL 300 IDB/GoSL IFAD/GoSL 0 GoSL GoSL GoSL GoSL ANNEX 4b - FY2018 MONTHLY REVISED CAPITAL BUDGET (JUL-DEC) In Millions of Leones MDA Code Ministry/Departments/ Agencies 402 MINISTRY OF FISHERIES AND MARINE RESOURCES Promote Inland Fisheries and Acquaculture European Fish Certification Project - PRECON Fish Stock Assesment Project Rehabilitation of Radar System 403 MINISTRY OF MINES AND MINERAL RESOURCES Extractive Industries Technical Assistance Project-Phase II Rehabilitation/Reconstruction of National Minerals Agency Regional Offices 404 MINISTRY OF TRANSPORT AND AVIATION National Transport Database System Project Procurement of 100 Government Buses Procurement of
 50 School Buses Freetown Sustainable Urban Transportation Project Traffic Lights Project Freetown International Airport Project (Support to PIU) x l i v 405 MINISTRY OF TOURISM AND CULTURE TOURISM DIVISION Lumley Beach Development Project - Phase II Peninsular Beaches Development Project Sustainable Tourism Development and Promotion Project Monument and Relics Development Project Rehabilitation/Rehabilitation of Museums 406 MINISTRY OF ENERGY ELECTRICITY DIVISION Rural Electrification Project(Generation) Rural Electrification (Solar Street Lights Projects) Construction of Bankasoka Mini Hydro (Compensation) Lungi Thermal Plant Kono Thermal Plants Procurement of 30MW HFO Machine Rehabilitation and Extention of Bo-Kenema Distibution System Solar Park Project Barefoot Women Solar Project Rural Electrification Project (T&D) West African Power Pool Project Re-enforcement and Expansion of the Medium and Low Voltage Network in the Western Area Extension of Electricity supply from Makeni to Magburaka and Matotoka (phase II and III) Rural Electrification Project - CLSG Enhancing the National Grid FY2018 Revised Budget July-Dec Le’m FY2018 Revised Budget July Le’m FY2018 Revised Budget August Le’m FY2018 Revised Budget Sept. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Dec. Le’m TYPE FINANCE L-LOAN G-GRANT Budget Budget Budget Budget G Budget Budget Budget Budget Budget Budget L Budget Budget Budget Budget Budget Donors GoSL GoSL GoSL GoSL IDA GoSL GoSL GoSL GoSL GoSL GoSL IDA/GoSL GoSL GoSL GoSL GoSL GoSL Budget Budget Budget Budget Budget Budget L Budget Budget L GoSL GoSL GoSL GoSL GoSL GoSL AfDB/DfID/IDA/GoSL Abu Dhabi Fund/GoSL GoSL GoSL EU/AfDB/IDA/GoSL 0
L IDB/GoSL 10,000 0 1,470 2,000 Budget G Budget GoSL ADB/GoSL GoSL In Millions of Leones MDA Code Ministry/Departments/ Agencies ANNEX 4b - FY2018 MONTHLY REVISED CAPITAL BUDGET (JUL-DEC) TYPE FINANCE L-LOAN G-GRANT Donors FY2018 Revised Budget July-Dec Le’m FY2018 Revised Budget July Le’m FY2018 Revised Budget August Le’m FY2018 Revised Budget Sept. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Dec. Le’m Upgrade of Distribution Transformer from 5-8MVA at Bumbuna Supply and Installation of 225KV Double Circuit Transmision Line from Bumbuna II to Waterloo Energy Sector Utility Reform Project (ESURP) Electricity Sector Reform Project Budget GoSL L L G India Exim Bank/GoSL IDA MCC x l v 408 MINISTRY OF WORKS AND PUBLIC ASSETS ROADS HIGHWAYS: Rehabilitation of the Makeni -Kamakwe -Madina Oula Road Rehabilitation of Makeni-Kabala Road Phase 11 Upgrading Mange - Mambolo and Rokupr Spur Road Rehabilitation of Bandajuma - Pujehun Road Rahabilitation of Taiama Junction - N'jala University Road Reconstruction of Bo-Bandajuma Road Bo -Mattru Jong, Moyamba - Shenge, & Pujehun - Gbondapie Targrin - Lungi - Konakridee (Targrin - Lungi: Dual Carriageway 14Km x 2)and (Lungi - Konakridee (14Km) + Lungi Township Roads Reconstruction of Makakura - Yifin - Alkalia -
 Kumala - Sumbaria - Masingbi (142.1Km) Phase I (Segment 1: 38Km) Rehabilitation of Kabala - Krubonla - Kono Reconstruction of Kambia-Tamporie-Kamakwie Road Rehabilitation of Kenema-Pendembu Road 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 Construction of Hill Side By Pass Road Phase 11 Budget Budget Budget Budget Budget L Budget Budget Budget GoSL GoSL GoSL GoSL GoSL ADB/DfID?GoSL GoSL GoSL GoSL GoSL IDB/CFD/GoSL Budget L L IDB/KFAED/Saudi Fund/GoSL L L L G G L IDB/GoSL ADB/DfID/GoSL KFAED/GoSL EU/GoSL EU/GoSL KFAED/GoSL FEEDER ROADS: Feeder Roads under other sectoral projects: 0 0 0 0 REHABILITATION OF STREETS IN DISTRICT HQ TOWNS AND FREETOWN: Widening Wilkinson Road Project including Bottom Mango,Signal Hill, King street Budget Budget Rehabilitation of Spur Road Budget Waterloo Township Roads Project Budget Freetown City streets Budget Pademba Rd.
- Jomo Kenyatta Rd.

- Hillcot Rd.
- Choitram - OAU Village Rehabilitation of Tokeh-Lumely (Peninsular) Road L Rehabilitation of Roads in Rokel community(John Thorpe,Martin Salia and Kondolor Roads) Rehabilitation/Reconstruction of Roads in Bo, Kenema, Makeni and Magburaka Phases 1 and 11 Rehabilitation/Reconstruction of Roads in Port Loko, Lunsar and Kambia Budget Budget Budget GoSL GoSL GoSL GoSL GoSL DfID/KFAED/Dhabi/GoSL GoSL GoSL GoSL 0 2,942 400 400 12,000 0 12,000 400 0 0 0 800 942 0 0 ANNEX 4b - FY2018 MONTHLY REVISED CAPITAL BUDGET (JUL-DEC) In Millions of Leones MDA Code Ministry/Departments/ Agencies Rehabilitation/Reconstruction of Roads in Kono and Kabala Kailahun Township Roads Project Rehabilitation/Reconstruction of Roads in Moyamba, Pujehun, Mattru Jong and Bonthe Promoting the production of local building materials and youth economic empowerment in Sierra Leone BUILDINGS Reconstruction/Rehabilitation of Government Buildings 409 MINISTRY OF TRADE AND INDUSTRY Growth Centre Programme Private Sector Development Programme Technical Assistance to Implement the SEZ Law and Regulations Institutional support to SLEIPA 410 NATIONAL PROTECTED AREA AUTHORITY REDD Plus and Capacity Building Project Sierra Leone Sustainable Protected Areas Management and Livelihoods Project 414 MINISTRY OF WATER RESOURCES x l v i Water Sector Reform Projects Three (3) Towns - Bo, Kenema and Makeni - Water Supply System Project Phase II Kabala Water Supply System Project Phase 11 Rural Water Supply and Sanitation Project Drilling of Wells and Rural Development Construction of Waterloo Gravity Scheme Improvement of Mile 91/Yonibana Water Supply Source (Phase 11) Rehabilitation of Eight(8) Small towns Water Supply
 Project Reconstruction of Blama and Bandawor and Six Villages Water Supply System Construction of Water Supply Systems in Bonthe City (Island) & Mattru Construction of Water Supply Systems in Taiama & Njala Lungi Water Supply (Extension of Distribution Network) Procurement of Chemical Re-agent, labaoratory materials and equipments Procurement and Installation of Meters ,Billing Software and Laboratory Equipment Freetown Water Supply Rehabilitation Project Budget 418 SIERRA LEONE AGRICULTURAL RESEARCH INSTITUTE Support to Sierra Leone Agricultural Reseach Institute (SLARI) 501 MISCELLANEOUS 701 LOCAL COUNCILS Local Government Development Grants TOTAL Total Foreign Loans Total Foreign Grants GoSL GRAND TOTAL TYPE FINANCE L-LOAN G-GRANT Budget Budget Budget Budget Budget Budget Budget Donors GoSL GoSL GoSL GoSL GoSL GoSL GoSL Budget GoSL G MCC/GoSL L Budget L G Budget Budget Budget GoSL Budget Budget Budget Budget Budget Budget Budget OPEC/GoSL GoSL RWSSTF/GoSL Saudi Fund GoSL GoSL GoSL 2,500 GoSL GoSL GoSL GoSL GoSL GoSL GoSL FY2018 Revised Budget July-Dec Le’m FY2018 Revised Budget July Le’m FY2018 Revised Budget August Le’m FY2018 Revised Budget Sept. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Nov. Le’m FY2018 Revised Budget Dec. Le’m 150
2,460 2,460 0 150 150 13,400 0 1,000 0 150 150 750 250 200 200 2,200 1,500 2,500 4,500 150 150 0 6,540 6,540 1,842 1,842 L IDA ANNEX 5–ANALYSIS OF ALLOCATION TO EDUCATION IN THE FY2018 REVISED BUDGET GOVERNMENT OF SIERRA LEONE In Millions of Leones (Le’m) PARTICULARS Wages and Salaries Non-Salary, Non-Interest, Recurrent Expenditures Domestic Capital Total Government Discretionary Recurrent Budget 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 x l v i i 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 Total Allocation to Education Sector % of Government Budgetary Allocation to the Education Sector FY2018 Revised Budget 2,067,800 2,153,400 800,677 5,021,876 565,021 4,000 2,188 134,642 239,480 16,794 2,000 83,019 1,472 1,956 25,150 12,000 1,058,928 21% GOVERNMENT OF SIERRA LEONE ANNEX 6– REVISED EXTERNAL BUDGET SUPPORT BY DONOR, FY 2018 In Millions of Leones PARTICULARS Total External Budgetary Support Department for International Development - UK Direct Budget Support - US$'m European Commission Direct Budget Support -(Euro 25m )- US$'m World Bank IDA Loan - US$'m (Foreign Financing) African Development Bank ADF Grant - US$'m International Monetary Fund (IMF) IMF Loan - US$'m x l v i i i FY2018 Original Budget Q1-4 Jul-Dec FY2018 Estimate Q1 Jan-Mar FY2018 Estimate Q2 Apr-Jun FY2018 Revised Budget Q3-4 Jul-Dec FY2018 Revised Budget Q1-4 Jan-Dec 415,436 107,833 14.27 125,035 16.55 151,100 20.00 31,468 4.17 171,000 22.63 - - - - - - - - - - - - - - - - -
 - - - - - 692,295 692,295 - - 181,320 24.00 226,650 30.00 113,325 15.00 171,000 22.63 - - 181,320 24.00 226,650 30.00 113,325 15.00 171,000 22.63