2010年-世界发展银行全球_Sierra_Leone_-_Public_Expenditure_Review_194页_1mb

Sierra Leone Public Expenditure Review Summary

Core Content

This document is a Public Expenditure Review (PER) conducted by the World Bank for Sierra Leone, focusing on fiscal performance, budget composition and execution, public financial management (PFM), public investment management, public service reform, health sector, and road sector. It was prepared in 2010 and based on findings from missions in 2009. The review highlights the country's progress in economic and fiscal management post-conflict, while identifying key areas for further reform and improvement.

Main Viewpoints

• Post-Conflict Recovery: After the civil war ended in 2002, Sierra Leone experienced a significant decline in external assistance, from 15.5% of GDP to 5.2% by 2008, as donors phased out post-conflict allocations and GDP grew.
• Fiscal Adjustments: The government managed to increase the share of spending financed by revenues from 48% in 2002 to 72% in 2008, but revenue collection remains low at 11% of GDP, one of the lowest in Sub-Saharan Africa.
• Debt Relief: Debt relief programs such as HIPC and MDRI helped reduce the debt-to-GDP ratio, from 165% in 2002 to 31% in 2007 and 2008.
• Macroeconomic Performance: Real GDP growth was strong initially but slowed due to global fuel and food price increases. Inflation rose to 15% in 2008 but decreased to 10% in 2009.
• Budgetary Challenges: Despite improvements, the government faces issues with budget execution deviations, particularly in education and health, and underfunding of poverty reduction programs.
• PFM Reforms: The government has implemented several PFM reforms since 2004, including the Local Government Act (2004), Public Procurement Act (2004), and the Integrated Financial Management Information System (IFMIS), which has improved transparency and accountability.
• Public Service Reform: The review emphasizes the need for continued reform in public service delivery, including human resource management, performance-based financing, and decentralization.
• Sectoral Focus: The health and road sectors are highlighted due to their prominence in the PRSP-2. Both sectors require improved policies, budgetary planning, and execution.

Key Information

Fiscal Year and Currency

• Fiscal Year: January 1 – December 31
• Currency: Leone (Le)
• Exchange Rate: US$1.00 = Le 3,867 (as of December 16, 2009)

Budget Composition

• The share of public investment in total spending is expected to increase from 26% (2005–09) to 40% (2010–12).
• Defense spending has been reduced, while investments in infrastructure and private sector support have increased.
• Education and health allocations have declined, despite the need to meet Millennium Development Goals (MDGs) and improve human development indicators.

Public Financial Management (PFM)

• PFM reforms have been implemented since 2004, including:
  • Introduction of the Local Government Act (2004) and Financial Administration Regulations (2005).
  • Implementation of IFMIS in eight MDAs.
  • Strengthening of the Accountant General’s Department with professional appointments.
  • Improved audit processes and quarterly financial reporting.
• Challenges include:
  • Need for a revised budget process with more input from political leadership.
  • Continued procurement reform and contract management.
  • Strengthening accountability mechanisms.

Public Investment Management

• Development budget spending has increased over the years, but project implementation has faced delays and cost overruns.
• Local Government Development Grants (LGDG) have been a key source of funding, but transfers to local councils have often been below target levels, affecting service delivery.

Public Service Reform

• The government is seeking to improve service delivery and public accountability.
• Human resource management is a priority, with issues such as unfilled posts, low productivity, and inadequate training.
• Performance-based financing (PBF) is proposed as a mechanism to improve efficiency and effectiveness in public service delivery.

Health Sector

• Health outcomes remain poor, with low maternal and child health (MCH) indicators.
• Government policy includes increasing health sector financing and improving service delivery.
• User fees have been a point of contention, with cost recovery initiatives and reforms such as mandatory health insurance in Ghana as examples.
• Challenges include:
  • Low health financing as a percentage of GDP.
  • Inadequate infrastructure and staffing.
  • User fee removal in some countries has had mixed effects, as seen in Uganda.

Road Sector

• Road quality has deteriorated significantly, with a need for capital investments to bring roads to good condition.
• Budgetary allocations to the road sector have been modest, and maintenance expenditures are low.
• Road Fuel Levy and decentralized management are key areas for reform.
• Expected improvements by 2014 include better road access and infrastructure.

Key Reforms and Initiatives

• Tax Reforms: Introduction of Goods and Services Tax (GST), taxpayer identification numbers (TIN), and self-assessment for some taxpayers.
• Procurement Reforms: Decentralization of procurement under the Public Procurement Act (2004).
• Accountability Mechanisms: Strengthening of the Public Accounts Committee (PAC) and Office of the Auditor General (OAG).
• Decentralization: Implementation of the Local Government Act (2004) and decentralized financial management.
• Capacity Building: Training and recruitment efforts in the Accountant General’s Department and National Revenue Authority (NRA).

Conclusion

The PER highlights Sierra Leone's progress in economic and fiscal management post-conflict, but also identifies critical areas needing reform. The government must continue to improve budget execution, public financial management, and sectoral policies to meet its development goals, particularly in health and roads, and to enhance public accountability and service delivery. The review provides a foundation for future fiscal and economic planning.