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Government of Sierra Leone
Ministry of Finance and Economic Development
PUBLIC FINANCIAL MANAGEMENT REFORM UPDATE
DECEMBER 2012
Public Financial Management Reform Unit December 2012
Public Financial Management Reform Unit, MoFED
December 2012 2
MISSION STATEMENT
The Public Financial Management Reform Unit is Dedicated to Honest, Effective Communication, Information Sharing and Teamwork in a Decent and Comfortable Environment to Satisfy its Users and Promote Transparency, Accountability and Probity in the Use of Public Funds
Public Financial Management Reform Unit, MoFED
December 2012 3
Content Page 1. Purpose 6
2. Broad policy objectives for a sound PFM system 6 3. Background 6 4. The IPFMRP 7
5. PFM Progress during 2011 9 5.1 Legal and Regulatory Framework 9 5.2 Macroeconomic Fiscal Framework (MEFF) and 10
Medium Term Expenditure Framework (MTEF) 5.3 Revenue Generation and Collection - NRA 11 5.4 Public Debts Management 11 5.5 Public Procurement 13 5.6 Accounting and Recording 14 5.7 Human Resource Management 15 5.8 Integrated Financial Management Information 17
Systems (IFMIS) 5.9 Information Communication and Technology 18 5.10 Financial Management in Local Councils 19 5.11 Aid Coordination 21 5.12 Monitoring and Evaluation 22 5.13 Internal Audit 22
Public Financial Management Reform Unit, MoFED
December 2012 4
5.14 External Oversight - Audit Service Sierra Leone (ASSL) 24 5.15 External Oversight – Parliament 24 5.16 External Oversight – Non State Actors 25
6.0 PFM Progress during 2012 27
6.1 Legal and Regulatory Framework 27
6.2 Macroeconomic Fiscal Framework (MEFF) and
Medium Term Expenditure Framework 27
6.3 Revenue Generation and Collection 29
6.4 Public Debts Management 30
6.5 National Public Procurement 31
6.6 Accounting and Recording 31
6.7 Human Resource Management 32
6.8 Integrated Financial Management information
System (IFMIS) 32
6.9 Financial Management in Local Councils 33
6.10 Internal Audit 34
6.11 External Oversight - Audit Service Sierra Leone 35
6.12 External Oversight – Parliament 36
6.13 External Oversight -Non State Actors 36
6.14 PFM Capacity Building 37
6.15 Monitoring and Evaluation 37 7.0 IPFMRP Restructuring 37
Public Financial Management Reform Unit, MoFED
December 2012 5
8.0 Development of a Medium Term PFM Reform Strategy 37 9.0 Update on IPFMRP Performance Indicators (PI) and 37
activities undertaken towards meeting the indicators
9.1 Appendices 38
Public Financial Management Reform Unit, MoFED
December 2012 6
1. Purpose This report provides an update of activities undertaken as at the reporting date in meeting the objectives of Government‟s PFM reform.
2. Broad policy objectives for a sound PFM system.
“The objective of PFM Reform is to support the achievement of fiscal discipline, strategic and efficient allocation and use of funds, value for money and probity in the use of public funds”.
3. Background
Government of Sierra Leone has been taking steps to improve its financial management practices over the years based on various diagnostic studies. A Country Profile Financial Accountability (CPFA) assessment was conducted in December 2001 and a Country Financial Accountability Assessment (CFAA) was completed in March 2002.The EC conducted an EC audit resulting in a matrix of corrective measures to be undertaken by the Government.HIPC-AAP was conducted in February 2004 in which sixteen key indicators were reviewed with each ranked A, B or C according to pre-determined criteria. Benchmarks were set for each question, with some requiring a B ranking, whilst others required an A. The assessment showed that Sierra Leone met 7 out of the 16 PEM benchmarks in 2003, with four questions ranked A and 6 ranked B and C respectively. The CFAA, HIPC-AAP and EU matrix of corrective measures had various actions that the government was required to undertake to improve on weak PFM areas over time; all of these were consolidated into a common action plan (CAP) and an oversight committee was formed to monitor its implementation; Budget Bureau acted as the secretariat for the oversight committee though the committee did not meet regularly in the past and the CAP was considered too large to manage. The Poverty Reduction Strategy Paper (PRSP) has PFM targets and indicators needed to monitor its implementation. Our Multi-Donor Budget Support (MDBS) use the Progress Assessment Framework (PAF) to assess performance of the budget and other targets. The Improved Governance and Accountability Pact (IGAP) highlight Government and the Development Partners‟ commitment to PFM reforms around the same agenda. The secretariat for the oversight committee is now with the Public Financial Management Reform Unit (PFMRU) that was formed in June 2004 and new terms of reference for the oversight committee and sub-committees providing technically
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December 2012 7
advisory services have been adopted. The oversight committee now uses the IPFMRP to provide oversight for the PFM reforms.
In March 2006, a workshop for key PFM practitioners within GoSL was held to present and interprete the PEFA methodology being adopted by the GoSL for assessing the respective PFM indicators, as this methodology provides an opportunity to consolidate and align all the multiple monitoring frameworks around the 31 PEFA indicators. A self-assessment using the PEFA methodology was thus conducted at the end of the workshop and used to develop a consolidated PFM National Action Plan (PFM-NAP). An internal PEFA assessment was done by GoSL on 27-28 February 2007; the assessment showed that on the whole the PFM system is operating at just ABOVE AVERAGE level with 16 (57%) out of the 28 government indicators scored C+ and above.
This internal PEFA assessment was in preparation for an external assessment which was conducted in May 2007.
Further assessments on PFM have been undertaken over the past years using several methodologies.
Reports for a repeat PEFA assessment initiated in August 2010 for both Central Government and Local Councils have been finalised and widely published.
4. The IPFMRP The GoSL through the support of her development partners (European Commission, Department for International Development (UK), International Development Association and African Development Bank) has designed an Integrated Public Financial Management Reform Project (IPFMRP) in a bid to ensure sustainable improvement in the credibility and predictability, control and transparency of fiscal and budget management. The IPFMRP became effective in December 2009 with activities commencing in February 2010. Key components of the IPFMRP are outlined below: Component 1 – Strengthening Macrofiscal Coordination and Budget Management The key outcomes of this component include improved budget credibility associated with a more appropriately developed and managed aggregate fiscal position, delivery by the Ministry of Finance and Economic Development(MoFED) of predictable funding in accordance with budgets.
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December 2012 8
Component 2 – Reinforcing Key Aspects of the Control System to Support Improved Service Delivery The key outcomes of this component include an updated legal framework, robust public procurement practices, tightened payroll controls, strengthened internal audit, improved accounting procedures in the MoFED and MDAs, and further publication of Public Expenditure Tracking Survey (PETS) contributing to an effective control environment in MDAs. Striving for these internal controls will be reinforced through strengthened scrutiny of public finances by Parliament Component 3 – Establishing and Maintaining Sustainable and Capable Central Finance Functions This component undertakes various cross-cutting activities including IFMIS rollout, all aspects of training and human resource (HR) capacity development that are required to support the main PFM functions that are being strengthened in the other three components and other steps to help establish sustainable HR capacity in the MoFED. The latter is undertaken by the Capacity Building Sub-Committee of the PFM Oversight Committee. Component 4 – Assisting Non-state Actors’ Scrutiny This component assists the development of the analytic and dissemination capacity of non-state actors in exercising scrutiny of the use of public resources, as well as building a constituency for reform of the PFM system across an array of non-state actors. Component 5 – Project Coordination and Administration A Project Administration Unit, established within the Directorate of PFM Reforms, MoFED and staffed with a Project Manager who also had monitoring and evaluation responsibilities for the IPFMRP, a Procurement Specialist and a Project Accountant plus support staff. This is now being mainstreamed into MoFED. The tasks of this unit include general project management, administration of sub-grant agreements with NSAs, management of bank accounts, fiduciary management and monitoring and evaluation.
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5. PFM Progress during 2011
5.1 Legal and Regulatory Framework Government Budgeting and Accountability Act, 2005 and Financial Management Regulations, 2007 The revision process is now at an advanced stage following wide stakeholder sensitization of key government officials in August during which the Options and Issues Paper was delivered by the Consultants. This was followed up by a detailed review of key experts during November for which a draft report on the suggested areas of revision was prepared. The final report of this exercise shall be utilised during the drafting stage for the revised legislations. In May, an initial revision to the GBAA to incorporate the proposed „Public Investment Programme‟ was passed by Parliament. This is viewed as an initial step in the detailed review of the GBAA. Public Procurement Act, 2004 and Procurement Regulations, 2006 Following the two consultative meetings held over the past eighteen (18) months, further inputs emanating from the Country Procurement Assessment Review (CPAR) are now being considered. A revised timetable for completion of the review has been set at December 2012. National Debts Law In pursuance of developing an improved legal, policy and institutional framework for sustainable debt management, a National Debts Law which lays out the framework for public sector borrowing and debt management and clearly define sub-national borrowing limits and procedures was enacted in March this year. The process for on-lending, issuing Government guarantees and monitoring of contingent liabilities have also been regulated. A regulation supporting the newly established law is to be drafted together with procedures manual thereby guiding the day-to-day management of public debts and risk management generally. Customs and Finance Acts During the year Customs Act and Finance Act were legislated in order to guide the process of revenue assessment, recording and reporting. The RTPU in collaboration with NRA generally sensitised stakeholders on the contents.
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5.2 Macroeconomic Fiscal Framework (MEFF) and Medium Term Expenditure Framework (MTEF)
Macroeconomic Fiscal Framework Functioning of Macrofiscal Section The Macrofiscal Section within the Economic Policy and Research Division, MoFED, continued the drive towards generating reliable and consistent macroeconomic fiscal projections to facilitate credible and reliable forecasting of revenue flows. In February, the Integrated Macroeconomic Modelling and Forecasting Steering Group (IMMF) held a workshop of key stakeholders to review the macrofiscal framework in advance of the March IMF mission. Regular Steering Group meetings were further held during the period to review and facilitate the smooth operations of the Macrofiscal section. The formation of sub-committees to provide details for inclusion in the SLIM, including inflation and GDP, helped facilitate the collation of relevant information. Sierra Leone Integrated Macroeconomic Model - SLIMM The Sierra Leone Integrated Macroeconomic Model – SLIMM which is an IMF-styled Financial Programming and Policies Model developed during 2010 was externally reviewed by an independent consultant following which recommendations for improvements made and adopted. As part of the exercise, extensive training sessions were provided for key users of the model in strengthening their analytical skills and overall application of the model. Subsequently, key MDAs also benefited from an overview of the model during a session organised by the EPRU. This has now resulted in a fully functioning model and served as a framework for developing the budget framework paper developed for 2012 financial year and macro-economic and fiscal framework for the 2012-2014 MTEF budgets. An economic survey covering Agriculture, Mining and Services was undertaken early 2011 to provide data for analysis for input into the SLIMM. Consideration is now being given towards undertaking a survey on Foreign Direct Investment in strengthening the forecasts generated by the SLIMM. In ensuring that all components of non-tax revenues are considered in applying the SLIM, the Revenue and Tax Policy Unit (RTPU) organised a two-day Non-Tax Revenue Mobilisation Retreat in March which brought together all MDAs generating and collecting non-tax revenues to review the non-tax revenue base and possible review of rates. Following this, proposed revised rates have now been developed for the consideration and concurrence of the affected MDAs.
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Pursuant to this, consideration is now being given towards undertaking a detailed survey of the informal sector in a bid to broaden the tax base and the active monitoring of beneficiaries of duty waivers to ensure that waivers granted are being utilised in accordance with the related agreements. Furthermore, plans for hosting a session designed to serve as a catalyst for a new agenda for reform targeted at revenue mobilisation are now at an advanced stage. It will review amongst others, modes of taxation suited to Sierra Leone and good practice on achieving this therein building a consensus of relevant stakeholders in addressing domestic revenue mobilisation.
Medium Term Expenditure Framework (MTEF) Approval of 2011 – 2013 MTEF Budget and Sensitization of Stakeholders The MTEF budget for 2011 approved by Parliament was implemented with budget outturn reports produced monthly and publicised. Stakeholders across Central Government and Local Councils including Non State Actors were recently sensitized through regional consultative processes on the operations of the budget for the strategic priorities outlined in the Agenda for Change. MTEF Guidelines and Budget Calendar The process of revising the MTEF guidelines is now at an advanced stage and shall be adopted during future budget processes. Also, pre-cabinet discussions have now been scheduled as part of the revised budget calendar for the ensuing budget process.
5.3 Revenue Generation and Collection - NRA The NRA participated in activities organised by the EPRU and RTPU in reviewing policies for domestic revenue generation and how these impact on forecasting and collection. A revenue task force on extractive industries has been developed with regular meetings being held.
5.4 Public Debts Management Debt Buy-Back The PDMU is facilitating the process of external commercial debt buy-back operation in accordance with the second external commercial debt reduction programme. This procurement process is still underway.
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Sensitization of key stakeholders of the Newly Enacted Public Debt Management Act 2011 To ensure the proper articulation of the newly enacted Public Debts Management law for its effective and smooth implementation, the Public Debt Management Division of the Ministry of Finance and Economic Development (MoFED), in collaboration with the Local Government Finance Division, organised sensitization seminars in May, aimed at articulating the provisions of the Act with participants drawn from MDAs, Local Councils, Commercial Banks, Public Enterprises and other Financial institutions. Further sensitization has been undertaken during various meetings organised by MoFED since the enactment of the Public Debts Management Law. Developing Regulations for the Public Debt Management Act 2011
The aforementioned post legislative seminar further informed all stakeholders about ongoing development of the Regulations for the Act. This process is ongoing alongside the development of a procedure manual. Developing Strategy for issuing Medium to Long-term Government Bonds Significant progress has been made in the process of issuing medium to long-term Government bonds. Extensive consultation is ongoing including a road show to deepen the level of engagement with potential investors in the bond market and assess the readiness and desire for medium to long-term bonds. This is a prelude to having a comprehensive issuance strategy. The road show ensured a strong collaboration with the Sierra Leone Stock Exchange in a bid to guarantee the secondary trading or liquidity of the bonds once issued. Thus, the level of readiness of the market and their expectations along bond pricing, secondary trading of the instrument, bond currency, underwriting the instruments and other concerns have been determined. It is envisaged that once the issues raised from engagement with the market are properly addressed, the bonds would then be issued. A technical committee has now been established comprising the Bank of Sierra Leone, Sierra Leone Stock Exchange, Statistics Sierra Leone, NRA and MoFED that is responsible for matters relating to medium to long-term bonds and its related strategy. Furthermore, a framework has been agreed for addressing the 2010 stock of Ways and Means Advances. It is anticipated that actual issuance of medium to long-term bonds will commence during the first half of 2012.
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Policy Formulation and Strategy Preparation (DSA) Plans are now underway to develop a medium term National Debt Strategy consistent with the requirements of the law. This shall be undertaken during the first half of 2012. Debts Sustainability Exercise This will be a follow-up to the national debt sustainability exercise undertaken in August 2010geared towards the continued monitoring of sovereign risks and debts levels. This year‟s Debt Strategy Analysis (DSA) was conducted in July in collaboration with The Commonwealth Secretariat and WAIFEM. This year‟s results show that Sierra Leone is still faced with moderate risk of debt distress. Debt Data and Systems Management In a bid to improve on debt data quality and reporting, the Public Debt Management and ICT Divisions have facilitated completion of a Wide Area Network connectivity between the Bank of Sierra Leone, Accountant General‟s Department and MoFED. The infrastructure for the link has been completed and the WAN is now operational. This paves the way in facilitating the linking of the Commonwealth Secretariat Debt Recording and Management System (CS-DRMS) with the Integrated Financial Management and Information System (IFMIS). Public Debt Bulletin 2010 A comprehensive public debt bulletin for 2010 has been published and widely circulated to all stakeholders both domestically and externally thereby improving on the transparency of the debt process. The bulletin covers comprehensive information on public debt dynamics in the course of 2010 and further highlights debts statistics from 2003 to 2010. Internal DeMPA The institutional and governance arrangements for public debts management was internally assessed adopting the DeMPA framework in December 2011.
5.5 Public Procurement Procurement Forum The yearly procurement forum was organised by the NPPA in January 2011on the theme „The Public Procurement Act – the Way Forward‟ which attracted over one hundred and fifty (150) public officials from both the central government and local councils and representative institutions from the Non State Actors. Participants were updated on progress made in the implementation of resolutions from the
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2009 procurement forum including the recruitment of twenty seven (27) procurement officers and six (6) Senior Procurement Officers who have been deployed to key line MDAs and provided feedback regarding the conduct of procurement during 2010. Training of Procurement Officers within the procurement cadre Pursuant to the recruitment procurement officers into the procurement cadre as outlined above, three-week training programme was conducted for these officials by the NPPA in concert with the Institute of Public Administration and Management (IPAM) in a bid to generally provide an overview and develop their understanding of the various aspects they will be faced with in undertaking their responsibilities within the MDAs. The training which was undertaken during April and May covered various aspects including the procurement planning, use of standard bidding documents, suppliers eligibility, roles and responsibilities of procurement officers and the procurement regulations. Further training programmes on procurement planning, preparation of bidding documents and contract management were attended by one hundred and twenty procurement practitioners across MDAs and local councils. In addition, basic procurement training sessions were provided for the Central Bank and Sierra Leone Police amongst others. Procurement Assessment The annual procurement assessment was undertaken in February 2010 with the
key objective of the assessment was to determine the level to which spending institutions have complied with the institutional framework for implementation of public procurement as dictated by the Public Procurement Act, 2004
5.6 Accounting and Recording Reporting The Accountant General produced the financial statements for the year ended 31st December 2010 by 31st March 2011 in accordance with the Government Budgeting and Accountability Act 2005. These financial statements have subsequently been audited and the report produced by the Auditor General. The in-year statement of fiscal operations (consolidated fund) for period January – September 2011have been published on the MoFED website. Management of Financial Records A three-day seminar on the management of financial records was held during May aimed at ensuring that records are complete, credible and accessible to support
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audit and other requirements. It was further designed to raise the awareness in linking paper and electronic based records and how financial and personnel records are closely interwoven in ensuring the effectiveness of payroll controls.
5.7 Human Resource Management Manpower Planning and Budget Hearings for MDAs In a bid to improve upon the process of manpower planning for MDAs, a three-day training for human resource managers of key growth and policy MDAs was organised in May. This builds on previous sessions held and it is anticipated that this training will significantly improve on the budgeting for manpower and facilitate the preparation of credible and realistic manpower plans and budget. It will further reduce the volatility and unpredictability of payroll and budget management experienced in previous years. Manpower hearings for MDAs were conducted during September in formulating the HR plan and budget for the 2012-2014 MTEF period. Teacher Payroll Verification/Records The Teacher Records Management Improvement Project (RMIP) is ongoing with files already created for 35,505 teachers. A detailed verification exercise in ascertaining the integrity of the records compiled so far is currently ongoing and should be completed by August 2012. This will facilitate the achievement of the ultimate goal of evidence-based verification of all teachers on the payroll, scanning and automating key teacher personnel records and instituting standards and guidelines for the management of personnel records for the teaching service. Review of Civil Service Codes, Rules and Regulations Pursuant to the Cabinet‟s approval of the revised Codes, Rules and Regulations of the Civil Service in February, an Administrative Manual has been designed in support of the new Codes. The aforementioned revised Codes, which has since been widely circulated, replace the General Orders of 1965. Review of Pay Structure and Compensation Scheme In February 2011, a task force was established by the Secretary to Cabinet and Head of the Civil Service to finalise the review of the Civil Service pay and grade structure. The report, which has subsequently been endorsed by Cabinet, stipulates a restructuring of the grades from 14 to 17 in order to properly align salaries and introduce performance-related pay throughout the Public Sector.
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Consequently, seven job families have been created in a bid to harmonize pay across sectors/professions in the public service, which include:
1. Administration, Information and Social Services 2. Engineering, Technology and Sciences 3. Education 4. Fiscal Affairs and Economic Planning 5. Health, Medical and Allied Professions 6. Judicial and Legal 7. Security Services
Introduction of Performance Contracts Performance contracts are now being introduced in MDAs in increasing accountability in the delivery of agreed targets that contribute towards the achievement of key government priorities. The Performance Contract system was introduced in seven pilot MDAs in August including the Ministries of Health, Agriculture, Trade, Fisheries, Foreign Affairs, Works and Energy and Water Resources and further extended to all nineteen local councils. A Director for Performance Management has been engaged by the HRMO to direct and manage the whole process. Creation of Professional Cadres Following the development of the Internal Audit and Procurement Cadres, a HR cadre has been developed through the recruitment of 9 HR Managers and 24 HR Officers. In addition, 10 M&E Officers, 5 Technical Coordinators and 10 Policy and Management Analysts have also been recruited. These have since been assigned to MDAs. Various positions have already been advertised to fill the vacancies in the recently established ICT Cadre. Launching of Newsletter
The maiden edition of a newsletter for the Civil Service was launched in June 2011. Verification of Civilian Employees of Ministry of Defence (MoD) A total of 620 employees out of 705 civilian employees of MoD were included in the HCA for Defence following a verification exercise. Files have been created and jobs rationalised based on qualifications and experience. This was a precursor to
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the roll-out of the IFMIS HCA module to MoD which was eventually effected during the last quarter of 2011. Management and Functional Review of MoFED A Management and Functional Review of MoFED is underway with the aim of rationalising the positions and staff of the Ministry. It is anticipated that this exercise shall provide the framework for the integration of LTAs into the Civil Service.
5.8 Integrated Financial Management Information
Systems (IFMIS)
Support to rolled-out MDAs The PFMRU continued providing training and support to IFMIS users across Ministries, Departments and Agencies (MDAs) in ensuring that activities are properly and adequately captured within the IFMIS by the respective rolled out MDAs. Support to Ministry of Finance, Liberia The Government of Sierra Leone hosted a sixteen-man delegation from the Republic of Liberia led by the Comptroller and Accountant General at the end of the first quarter which undertook a study tour of Sierra Leone‟s IFMIS. Various presentations were made by key IFMIS operatives within the Ministry of Finance and Economic Development, Accountant General‟s Department and Human Resource Management Office. The delegation further witnessed live operations in two rolled out MDAs – Sierra Leone Police and Ministry of Health and Sanitation – during which experiences were shared regarding operations of the FreeBalance Accountability Solution, utilised for the IMFIS. The delegation also visited the Makeni City Council during which they were further introduced to the Petra Accounting Package utilised by the local councils for recording of financial transactions. Roll-out of HCA to Ministry of Defence A verification and validation exercise for the civilian component of the Military was undertaken during the third quarter of 2011, following which the human resource aspect of the Human Capital Accountability (HCA) was rolled out to the Ministry of Defence. This was facilitated through the establishment of wide area network and local area network facilities established at the military headquarters.
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Imminent roll-outs The contracting and renewal of licences with FreeBalanceInc, the IFMIS software providers, is far advanced having been actively engaged in the process since the start of the year. Demonstrations of product enhancements notably of Human Resource Management and Performance Budgeting modules were undertaken during March and April by FreeBalance Inc.following which proposals submitted for continued and increased engagements are now being considered by the Government. Once finalised, it is envisaged that there will be further roll-outs to more MDAs and increased utilisation of the respective modules. Capacity Building of IFMIS end-users Since January, the PFMRU continued the process of providing on-the-job training as relevant for IFMIS end users across rolled-out MDAs. Ad-hoc training for newly assigned staffs within and across MDAs were further undertaken to ensure the continued smooth flow of operations and processing of transactions. During August to October, intensive refresher training programmes were undertaken by PFMRU for all users of the FreeBalance Expenditure and Purchasing Modules including Vote Controllers and Principal Accountants of rolled out MDAs. Total end users trained was one hundred and thirty six (136) and were drawn from all rolled out MDAs. The training covered amongst others, system generated reports for the FreeBalance Financials and Purchasing modules thereby increasing the efficiency of key IFMIS users in generating and interpreting reports generated from the IFMIS. Chart of Accounts Manual A draft Chart of Accounts Manual was developed during the second half of 2011and shared with key stakeholders including Budget Bureau and Accountant General‟s Department for comments prior to finalization during the first quarter of 2012. This draft was also made available to the Local Government Finance Department and served as guide in the preparation of the 2012-2014 MTEF budgets.
5.9 Information Communication and Technology The Information Communication and Technology (ICT) Division furthered the drive towards ensuring that an enabling ICT environment exists to facilitate the smooth operation of financial management and information technology systems within MoFED, IFMIS rolled out MDAs and within local councils.
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ICT infrastructure Actions have been initiated by the ICT Division in revamping of the IFMIS network infrastructure in all online MDAs to ensure that the interconnectivity is operational, effective and secure. It is envisaged that this shall be completed during the second half of the year. Whereas the networking and installation of VSAT within the Treasury Building housing the MoFED are now complete, there is still the urgent need for the acquisition of adequate bandwidth suitable for the Ministry‟s internet connectivity needs. The Ministerial Building has also been fitted with a fibre optic backbone in line with the technology at the Treasury Building. Both buildings are now linked via a fibre optic backbone with VOIP phones installed to enhance communication. A complete revamp of the IFMIS WAN and LAN infrastructures was undertaken during the second half of 2011. Thus, all the IFMIS rolled-out sites are now up and running. ICT Support Continuous ICT support is being provided to all IFMIS-connected MDAs and Petra-installed Local Councils in a bid to ensure that they remain operational and all issues affecting data security and other ICT needs are promptly addressed. Visits were undertaken to MDAs and Local Councils as part of ICT support for both the FreeBalance and Petra Accounting Packages respectively. Plans are underway for training of IFMIS end users and FM staff (including local councils) on basic IT skills and advanced office technology during the first quarter of 2012. Disaster Recovery Plans are well-advanced for the establishment of a disaster recovery centre having negotiated a site lease with the national telecommunications institution – SIERRATEL thereby strengthening the backup procedures for the IFMIS and other ICT needs. In the meantime, arrangements are in place for the Central Bank to be used for off-site back-up.
5.10 Financial Management in Local Councils Implementation of Financial Management Information System In continuation of the implementation of a financial management information system in the local councils, the Petra Accounting Package was rolled out to seven (7) additional local councils in January 2011 in improving the accountability,
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transparency and financial management within local councils. The total number of Petra rolled out local councils is now fifteen (15). The additional seven councils are outlined below:
1. Bo City Council
2. Pujehun District Council
3. Bombali District Council
4. Tonkolili District Council
5. Port Loko District Council
6. Koidu New Sembehun City Council
7. Kenema City Council
Reporting All the Local Councils submitted Financial Statements for 2010 by 31st March 2011 to the Auditor General in accordance with the Local Government Act 2004. Various reports including monthly financial statements and budget management reports are now prepared for the respective devolved functions. Furthermore, statement of use of funds depicting movements in bank accounts maintained by the local councils is now produced for the respective bank accounts maintained by the Petra implementing local councils. Financial Management Support and Capacity Building Since January, the PFMRU has conducted a series of refresher training sessions on the Petra (including the Government‟s 27-digits chart of accounts) and financial Management for Mayors/Chairpersons, Chief Administrators, Finance Officers, Accountants, Sector Heads, Resident Technical Facilitators and Development Planners of local councils. This training on Petra by the PFMRU was extended to the Local Government Finance Departmentand Audit Service Sierra Leone respectively in ensuring that key stakeholders within local governance associated with ensuring sound financial management are knowledgeable and conversant with the financial management system utilised in councils. This Petra capacity building support shall be extended to the Internal Auditors during the first half of 2012. Financial Management Monitoring of local councils The PFMRU continued the process of providing financial management support to the respective local councils in order to ensure the timely recording and reporting of their activities as required by the Local Government Act (LGA), 2004.
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Separate monitoring visits were undertaken of the Local Councils since January 2011 and financial management advice provided to key officials of Councils. Functional Reviews Separate functional reviews of the Finance Departments of Freetown City, Kenema City and Kenema District Councils respectively were undertaken during 2011 which has resulted in realigned roles and responsibilities of finance staffs and improved posting of transactions to the Petra financial package. Records management needs were also addressed during the reviews.
5.11 Aid Coordination
Development Assistance Report 2009 and 2010
The draft 2009 and 2010 Development Assistance Reports (DAR) developed by
DACO have been circulated to partners for verification. Once finalised, both
reports shall be widely publicised.
Paris Declaration and Fragile States Principles Monitoring Surveys DACO facilitated Sierra Leone‟s participation in the above surveys, the process of which commenced in December 2010. Two separate stakeholders meetings were organised including a national consultative forum in March to discuss the preliminary results. The draft report on the Paris Declaration survey has been prepared and submitted to the Organisation for Economic Cooperation and Development (OECD) whereas the latter is being finalised. Both reports shall be consolidated into a country chapter for inclusion in the global report on the Paris Declaration. Development Partnership Committee (DEPAC) Meeting The initial DEPAC meeting for 2011 was held in May focusing on the macroeconomic issues impacting the economy and managing the transition to the next general elections resulting in the development of a draft communiqué. Sector and District Working Groups Efforts were directed towards strengthening the operations of the Sector Working Groups established in 2010 and further establishing District Working Groups (DWG). Working in partnership with the local councils, the DWG shall serve as focal points in the collection of data for updating the DAD. This further enhances the quality of the information in the DAD which now has relatively reliable data.
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Training for various users of the DAD, including development partners and local councils, has been ongoing.
5.12 Monitoring and Evaluation Quarterly Monitoring The quarterly monitoring and evaluation of ongoing projects across the country continued during 2011 interspersed with ad-hoc monitoring of specific projects thus ensuring that that projects are undertaken as designed and mitigating issues are promptly addressed. Public Expenditure Tracking The PET Secretariat within the Economic Policy and Research Unit (EPRU) of MoFED has produced the report for the PET survey undertaken during 2010.The survey, which largely covered distribution of teaching and learning materials and agricultural inputs was replicated during October this year with initial results expected during the first quarter of 2012.
5.13 Internal Audit Strengthening of Internal Audit Units of MDAs During the first half of the year, the Internal Audit Department extended the coverage of functioning Internal Audit Units of MDAs to thirty six (36) through the setting up of such units in four additional MDAs namely:
1. Ministry of Social Welfare, Gender and Children‟s Affairs
2. Ministry of Internal Affairs
3. Ministry of Local Government and Rural Development
4. Ministry of Transport and Aviation
The Internal Audit Unit of the Former Ministry of Education Youths and Sports was disaggregated into two Units following the creation of two separate Ministries – Ministry of Education and Ministry of Youths and Sports respectively. The coverage of functioning Internal Audit Units was increased to thirty seven (37) MDAs during the second half of the year through the establishment of an internal audit unit in NPPA. Majority of the Internal Audit Units in the respective MDAs has produced and submitted at least three reports during the course of this year.
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Capacity Building The capacity building initiatives employed by the Internal Audit Department, Ministry of Finance and Economic Development in strengthening internal audit units of MDAs continued during 2011 through the conduct of a three-day Personnel Audit training which was attended by thirty six (36) Auditors and fourteen (14) Audit Assistants across MDAs . There have been immediate positive impact following the conduct of the aforementioned training with personnel audits conducted resulting in recommendations for deletions from the government payroll of non „bon fidae‟ employees from thirteen (13) MDAs which have already been implemented by the Human Resource Management Office and Accountant General‟s Department. During November, Procurement Audit Training for Internal Auditors across MDAs and local councils was undertaken to strengthen the internal oversight over procurement activities. One hundred and twelve (112) trainees ranging from Audit Assistants to Deputy Director within both central government and local councils, participated during the three separate sets of training. Alongside the above initiatives, a handful of Internal Auditors currently pursue academic training (Certificate and Degree Courses) at the Institute of Public Administration and Management (IPAM). Quarterly meeting of all internal audit personnel to review progress and challenges was held in March which was chaired by the Director, Internal Audit Department supplementing the Director‟s fortnightly meetings with his Deputy and Coordinators. Audit Committees Since January 2011, Audit Committees have been established in three additional MDAs bringing the total of such committees to nine (9) across MDAs. These additional MDAs are:
1. Ministry of Education, Science and technology
2. Ministry of Works, Housing and Infrastructure
3. Ministry of Agriculture, Forestry and Food Security
Technical Support to Local Councils During the course of the year, quarterly visits were made to eighteen local councils to review the effectiveness of the Internal Audit set-up and help them understand their roles and responsibilities. Continuous support is being provided to internal auditors of the respective local councils to enable them develop appropriate audit programmes and effectively undertake audit assignments.
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5.14 External Oversight - Audit Service Sierra Leone (ASSL) Auditing and Reporting Having completed the audit of the 2009 financial statements, the audit reports are now available on the ASSL‟s website. The Auditor General now produces a special „long form‟ report which includes responses by management to queries raised during audits. This initial „long form‟ report for 2009 audit was submitted to parliament in May 2011. The Auditor General‟s reports on the audit of the 2010 Financial Statements for the respective Local Councils have been issued to the local councils and presented to the Minister of Local Government and Rural Development for onward presentation to Parliament. The audit of the Central Government‟s financial statements was completed and laid in Parliament against the due date of end December 2011 and published on the ASSL‟s website. Capacity Building The final module of the Performance Audit Training Course which commenced in September 2010 was completed in March 2011. Twelve (12) ASSL Performance Auditing employees graduated from the course which also attracted participants from the neighbouring countries. Nine (9) ASSL employees further participated in the Procurement Auditing Course alongside Internal Auditors across MDAs and Local Councils held in November.
5.15 External Oversight - Parliament Scrutiny of Audit Reports Following several public hearings on the Auditor General‟s report of 2008 organised by the Public Accounts Committee andoutreach visits to the local councils during March, the PAC report on the same has beentabled in parliament. The PAC reports on the Auditor General‟s reports for local councils for the years 2004-2008 are now being printed and will subsequently be tabled in Parliament. The review (including public hearings) of the Auditor General‟s report on the 2009 Financial Statements of both central government and local councils is now complete and arrangements are now being finalised for printing of the reports. Capacity Building The Public Accounts Committee (PAC) participated in a regional conference organised by the West Africa Association of Public Accounts Committees
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(WAAPAC) in February 2011 on the theme „Breaking Regional Barriers in Enhancing Transparency and Accountability – The Role of Public Accounts Committee‟ with resource institutions including the World Bank Institute and Commonwealth Parliamentary Association. Country specific action plans were developed during the conference, which are now being pursued by the PAC with support fromASSL and PFMRU. It was resolved that a sub-committee within PAC be formed to facilitate follow-up on PAC‟s recommendations. This has already been effected and the sub-committee chaired by the Deputy Chairman.
5.16 External Oversight - Non State Actors Reinvigorating the NSA Oversight Following the resignation of the Non-State-Actors (NSA) Coordinator for the IPFMRP, the NSAs appointed an Acting Coordinator from amongst their constituency to lead and facilitate the affairs of the NSAs and coordinate the implementation of the 2011 AWP. This appointment of the Acting Coordinator reignited the interests of the respective institutions represented, leading to increased participation in the activities in pursuit of the overall objectives. This active participation of the NSAs was evident during the Public Expenditure and Financial Accountability (PEFA) review process for both Central Government and Local councils culminating in a specially organised workshop on reviewing the results of the PEFA assessment for local councils for NSAs which was attended by NSA representatives from all regions within the country. Further to meetings organised by the network which discussed issues surrounding public financial management, the NSAs participated in sensitization and related activities organised by various institutions including MoFED, NPPA and ASSL. Three NSA institutions also represented the NSAs in a three-day East African Conference on Budget Transparency and Accountability jointly with GoSL officials in Dar es Salaam, Tanzania in May 2011. Following the initial dissemination of the outcome of the conference through radio and TV broadcasts by the attendees, the experience acquired was regionally shared with the rest of the NSA membership accordingly. Furthermore, a NSA representative participated in a one-day workshop on Central Finance Agencies in Kenya alongside Government officials. A face book group titled „NSA Accountability Platform‟ has been established which has been signed up to by various NSA members. It is envisaged that coordination and communication across the membership will be improved through postings of regular updates, discussions and opportunities. The vacancy for the position of NSA Coordinator was filled in November. The active involvement of key NSA members at every stage of the process was ensured.
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Plans are underway for the production of the first „citizen‟s budget‟ which is a simplified summary of the national budget. The NSAs actively participated during the policy hearings and budget discussions for the MTEF 2012 – 2014 budget process. Experience gained during such sessions was cascaded to the regional community through a budget dialogue summit organised for NSAs in the four regions during November and December.
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6.0 PFM Progress during 2012
6.1 Legal and Regulatory Framework
Government Budgeting and Accountability Act 2005 and Financial
Management Regulation 2007
The revision process of the above is still ongoing with consideration given towards the inclusion of the fiscal rule in the all-encompassing revised legislation. A working Committee to finalise this process comprising MoFED, ASSL and Solicitor General‟s Office has been constituted and a cabinet paper drafted for submission to Cabinet.
Public Procurement Act, 2004 and Procurement Regulations, 2006
The revision process is now at its final stage with the incorporation of proposed changes emanating from the CPAR. This should be submitted to Parliament by mid-2013.
Public Debt Regulation
The development of a Regulation supporting the Public Debts Law 2011 is in progress, a draft of which should be available for consultations by mid-2013.
6.2 Macroeconomic Fiscal Framework (MEFF) and Medium Term Expenditure Framework (MTEF) Macroeconomic Fiscal Framework
A nationwide field assessment of prospect of the Sierra Leone Economy by Government Experts was undertaken to assess economic prospects, determine perceptions of stakeholders and assess the impact of growth-enhancing policy measures. The Medium Term Macro-Fiscal Framework Paper was developed to underpin the Budget Framework Paper (2013-2015) and the 2013 budget and statement of economic and financial policies. This framework paper also underpins the macroeconomic policies for inclusive growth and poverty reduction under the proposed agenda for prosperity. A foreign private capital inflows and investment perception survey was organized to obtain information on foreign private capital and investment inflows to Sierra Leone and facilitate accurate analysis and forecasting of foreign direct investment flows, thereby improving the robustness of the Sierra Leone Integrated Macroeconomic Model (SLIM-Model).
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Duty Waiver Concession
An examination of the existing policies for duty waivers was undertaken with a view to conduct a holistic review of the policies and to develop a monitoring strategy to ensure that concessions granted are not abused.
Extractive Industry Bill
A draft extractive industry revenue Bill was developed to enlighten government technical staff on the calculation of the mining resource rent tax as well as petroleum resource rent tax, these being new concerns included in the draft Act. Technical staffs were also introduced to the provisions, tenet and assumptions used in developing the draft which is to be submitted to Cabinet for approval.
Investment Incentive Regulations
Consideration was also given towards the development of a unified statutory mechanism for providing investment incentives regulations that are transparent, effective and prevent leakages of tax revenue and to develop a strategy guiding the introduction and withdrawal of tax incentives.
2013-2015 Budget Formulation Process A consultative meeting on policy hearing and budget estimates discussion was held thereby creating a forum for all PFM stakeholders to discuss and agree on the policy issues and resources allocations to various MDAs including PIUs for FY 2013
The vertical allocation and horizontal grants distribution to Local Councils were also reviewed in consultation with the local councils during the year. This includes the size of the vertical pool, as well as the variable and criteria for the horizontal distribution of grants to local councils for FY 2013.
The MTEF Guidelines
The MTEF Guidelines was revised and re-launched during the year. MDAs were accordingly trained on the revised guidelines.
Multi Donor Budget Support (MDBS) Performance Assessment Framework
The Multi Donor Budget Support (MDBS) Performance Assessment Framework was reviewed following discussions amongst stakeholders regarding progress in the implementation of agreed benchmarks.
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6.3 Revenue Generation and Collection- NRA
Large Taxpayers Office
Following the successful merger of the GST and the Income Tax Departments to form the Domestic Tax Department (DTD) in 2011, the Large Taxpayers Office (LTO) Unit was reconstituted and capacitated, with a separate, well equipped office dedicated to serving “big customers”. This ensures that revenue collection with respect to large taxpayers is effectively managed and compliance needs adequately catered for.
Audit
The Audit Unit of the NRA has been strengthened through an audit capacity building programme. Several trainings in audit, including specialized audit techniques in banking and telecoms, were conducted by international consultants in 2012. The Authority has adopted integrated and effective risk based audit systems with a view to minimizing revenue leakage and increasing compliance. Total revenue recovered as a result of audit in 2012 amounted to 43 Billion Leones.
Domestic Tax Department Automation
In order to improve efficiency in the business processes and improve customer experience, the Authority embarked on automating all key business processes. In this regard the Domestic Tax Information System (DTIS) software was developed to support DTD operations. Local Area Networks (LAN) have been installed in all DTD offices in Freetown and interconnected through the NRA Wide Area Network (WAN) to support the roll out of the DTIS. Reduced Legal Barriers to Collection
The legal framework for tax administration, including GST and IT Acts has been reviewed with a view to minimize barriers to revenue collection and ensure consistent and fair application of enforcement. Consideration is being given towards the drafting of a single revenue administration Act that will address all current inconsistencies and ambiguities in existing Acts and other legislations. MOU with Banks
A new MoU has been drafted to guide our operations with the banks. The new MoU is aimed at improving reconciliation and ensuring that commercial banks remits to the Bank of Sierra Leone (BoSL) moneys in all NRA transit accounts in a timely manner.
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Legal Framework
A New Customs Act that provides a legal Customs framework that is consistent with International standards, including the WCO and WTO Kyoto Protocol has been enacted. Construction of Examination Facility
Plans are underway to construct a modern structure within the seaport for all its outdoor activities. The aim is to facilitate trade and increase revenue collection through a one-stop-shop for all customs outdoor activities and for effective intrusive inspection of “high risk” consignments. The facility will also allow for efficient use of resources; and effective supervision of Outdoor staff
Licensing of CFA
NRA took responsibility of issuing license to CFAs in 2012. This change has allowed for better scrutiny of CFA compliance to Customs requirement and could potentially increase compliance and trade facilitation through enhanced regulation, control and management of Clearing and Forwarding Agents (CFA).
Anti-Smuggling
The NRA is currently reviewing proposal for the adoption of a Flexible Anti-Smuggling Team (FAST) that will focus mainly on reducing revenue leakage through smuggling and augment the operations of the Preventive Services and Special Duties (PSSD) Unit of the Customs Department.
6.4 Public Debts Management
Debt Sustainability Analysis
The National Debt Sustainability Analysis was updated thereby providing information on the development of both domestic debt and external profile. This guides the government‟s borrowing approach in a post debt relief environment and fosters debt sustainability.
Debt Data and System Management
A team participated on the CS-DRMS training organized by WAIFEM and African Capacity Building Foundation in Monrovia, Liberia with the view to upscale the capacity of participants by providing hands-on training on the CS-DRMS software for debt recording, analysis, debt projection, interest rate maturity and sensitivity analysis and policy. Plans are underway for the software to be managed directly by the Public Debts Management Division by June 2013.
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Contingent Liabilities
A detailed examination of contingent liability across central government, including State Owned Enterprises, and local councils to review the challenges faced in monitoring contingent liabilities and to communicate the framework for improving the process and reporting on contingent liabilities was undertaken during the year.
Medium Term Debt Management Strategy
Plans are also underway for the development of a Medium Term Debt Management Strategy in order to generate a framework for informed decision regarding government financing requirements.
6.5 Public Procurement
Procurement plans
Support was provided to MDAs and Local Councils during the procurement planning process with procurement plans being developed for the respective MDAs and local councils.
Procurement Assessment
Procurement Assessment and Benchmarking was undertaken in ascertaining and monitoring compliance with procurement laws and regulation, performance on awards of contract and progress pertaining the MDBS agreements, procurement structures, procedures and processes.
6.6 Accounting, Recording and Reporting
Reporting
The Accountant General produced the financial statements for the year ended 31st December 2011 by 31st March 2012 in accordance with the Government Budgeting and Accountability Act 2005. These financial statements have subsequently been audited and the report produced by the Auditor General. The in-year statements of fiscal operations (consolidated fund) were also published on the MoFED website.
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Records Management Procedures Manual
The development of the records management procedures manual for the AGD is currently ongoing which shall ultimately help foster improved records management in AGD.
Training
Finance personnel from subvented agencies and PIUs were trained on new financial reporting format designed to improve reporting and increase comprehensiveness of the financial statements.
6.7 Human Resource Management
Manpower Plan and Budget Hearings for MDAs
A comprehensive manpower plan and budget was developed for MDAs as part of the 2013 budget planning process.
Training of Newly Recruited Civil Servant
A detailed induction course for newly recruited civil servants was undertaken in a bid to adequately introduce them to the functions, principles and values of the civil service, thereby ensuring a standard and uniform staff behaviour and adherence to the public service rules and procedures. This was interspersed with an education and sensitization forum led by the Attitudinal and Behavioural Change Secretariat.
6.8 Integrated Financial Management information System (IFMIS)
Performance Budgeting Module and Budget Book Builder
Implementation of performance budgeting module is in progress with the budget book builder already installed into IFMIS and training for Budget Bureau completed. The Performance Budgeting module of the IFMIS shall go live in 2013.
Civil Service Management (CSM) Module
Implementation of the Civil Service Management (CSM) module of the IFMIS is in progress and training of Human Resource Management Office, Accountant General‟s Department, Sierra Leone Police and Ministry of Defence has been completed. This shall go-live at the end of the first quarter of 2013.
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Capacity Building of IFMIS end-users
Various on-the-job and refresher training sessions were undertaken during the year by the PFMRU thereby facilitating the timely processing of transactions by the respective rolled out MDAs. The finalised chart of accounts manual was pivotal to the respective sessions held.
6.9 Financial Management in Local Councils
Petra Financials
In continuation of the implementation of a Financial Management Information System in Local Councils, the Petra Accounting Package was rolled out to the remaining four (4) local councils in January 2012. Thus, Petra Accounting Package is now installed in all nineteen local councils. The four councils are outlined below:
1. Kambia District Council 2. Kailahun District Council 3. Bonthe District Council 4. Bonthe Municipal City Council
Introduction of International Public Sector Accounting Standards (IPSAS) The Public Financial Management Reform Unit (PFMRU) in collaboration with Audit Service Sierra Leone introduced the International Public Sector Accounting Standard (IPSAS) reporting for Local Councils in 2012. For 2012 financial year, all local councils are to submit financial statements using IPSAS Cash + Modified Cash basis of reporting. Financial Management Support and Capacity Building in Local Councils The Internal Auditors of local councils were introduced to and provided access to the Petra Accounting Package. With the reasonable understanding acquired of the Petra system, their internal check on the councils is enhanced. Refresher training on the Petra Accounting package was organized for Audit Service Sierra Leone and Accountants of Local Councils to help facilitate the audit exercise.
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Also, budget management sessions were organized for Chief Administrators with particular reference to improving budget performance in councils which was identified as an area of weakness during the last PEFA assessment, Records Management in Local Councils
In a bid to improve on records management at the local level, the local councils were supported with scanners, shredders and files. Local Councils Monitoring Support
PFMRU continued the process of providing financial management support to all local councils in order to ensure the timely recording and reporting of their activities as required by the Local Government Act (LGA), 2004. Eighteen out of nineteen local councils timely submitted 2011 financial statements to the ASSL in accordance with the LGA 2004.
6.10 Internal Audit
Preparation of Annual Audit Plan
Local Councils‟ Internal Auditors were supported in the preparation of 2013 audit plans in order to strengthen their performance during the ensuing year.
Internal Auditors across central government were also regularly supported through review sessions during which issues and challenges faced were addressed and recommended actions communicated accordingly.
Technical supports to Local Councils
Technical support was provided to all Local Councils‟ Internal Audit Units in reviewing the efficiency and effectiveness of the local councils operations through mentoring and coaching.
Strengthening of Internal Audit Units in MDAs
Currently there are thirty nine (39) MDAs with internal audit unit. Nineteen MDAs have Internal Audit Committee and seven local councils have Internal Audit Committees.
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Audit Committees
Additional audit committees were established during the year making a total of 19 audit committees in MDAs and 7 in Local Councils
MDAs with Internal Audit Committee
1. Ministry of Defence 2. Sierra Leone Police 3. Sierra Leone Prisons Department 4. National Registration Secretariat 5. Human Resource Management Office 6. Ministry of Finance and Economic Development 7. Ministry of Foreign Affairs and International Cooperation 8. Ministry of Education, Science and Technology 9. Ministry of Works, Housing and Infrastructure 10. Ministry of Information and Communication 11. Ministry of Agriculture, Forestry and Food Security 12. Ministry of Internal Affairs 13. Ministry of Local Government and Rural Development 14. Ministry of Tourism and Culture 15. Ministry of Labour and Social Security 16. Ministry of Transport and Aviation 17. Ministry of Fisheries and Marine Resources 18. Ministry of Trade and Industry 19. Ministry of Health and Sanitation
Local Councils with Internal Audit Committee
1. Bo City Council 2. Makeni City Council 3. Moyamba District Council 4. Kenema District Council 5. Kenema City Council 6. Freetown City Council 7. Koidu New Sembehun City Council
6.11 External Oversight – Audit Service Sierra Leone (ASSL)
Auditing and Reporting
The audit of the 2011 Financial Statement of Central Government was conducted and report submitted to Parliament in accordance with the prescribed legislation and published on the ASSL website. The Auditor General also completed the audit the Local Councils financial statements and the reports issued to Minister of Local Government and Rural Development for onward submission to Parliament.
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Performance Audit
A Performance Audit of the Malaria Eradication Program in the Ministry of Health and Sanitation was undertaken and report presented to Parliament.
6.12 External Oversight - Parliament
Scrutiny of Audit Reports Public hearings were held by the PAC on the Auditor General‟s Report for 2010 Financial Statements and report tabled in Parliament.
6.13 External Oversight - Supports to Non State Actors
Publication and Launch of the Citizens Budget
The inaugural Citizens Budget was successfully launched in May in Freetown and the regions.
NSA Training
A detailed overview of PFM training was regionally undertaken for NSAs to adequately prepare them to effectively participate in the demand driven award of grants for the oversight of PFM. Over one hundred and seventy-five NSAs participated in the exercise for which certificates of merit were issued.
Recruitment of the sub-grant Evaluation Agent/ Launch of the Demand
Driven Component
A sub-grant Evaluation Agent (independent firm) has been recruited to oversee the process of award of grants to NSAs and make recommendations to MoFED in accordance with the grants manual.
The demand driven grants award process was subsequently launched by the Hon. Minister of Finance and Economic Development in November.
The Open Budget Survey 2012
Sierra Leone participated in the 2012 Open Budget Initiative global index survey for which the results are to be published in January 2013.
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6.14 PFM Capacity Building
A comprehensive PFM training programme through the Institute of Public Administration and Management (IPAM) University of Sierra Leone commenced during the year. This initial training, for which certificates of merit shall be awarded, targeted approximately three hundred officials drawn from Public Procurement, Internal Audit, Human Resource Management and Administration.
6.15 Monitoring and Evaluation
The PETS Secretariat is yet to publish the results of the 2011 PETS. The exercise was not undertaken during 2012.
7.0 IPFMRP Restructuring
It was resolved in consultation with the development partners that the IPFMRP shall be restructured through the cancellation of sub-component 3.4 (establishing sustainable PFM capacity in MoFED) and reallocate resources to core PFM technical issues including IFMIS Rollout, Support for Petra implementation in local councils, improved Project Investment Planning, Public Procurement and strengthening of ICT in MOFED. This process is currently ongoing.
8.0 Development of a Medium Term PFM Reform Strategy The process for the development of a medium term PFM reform strategy for the period 2014-2017 is ongoing and should be completed by mid-2013. This strategy shall focus on consolidating the achievements gained through the IPFMRP implementation and seeking improvements to other key areas of PFM needing urgent attention.
9.0 Update on IPFMRP Performance Indicators (PI) and activities undertaken towards meeting the indicators
9.1 APPENDIX 1 depicts the baseline data of the respective indicators designed to monitor the progress of PFM over the life of the IPFMRP. It also provides the opportunity to determine at the end of each of the four(4) years, the level of progress made with respect to the respective indicators. See APPENDIX 2 for revised update of 2009 to 2011 indicators to reflect the actual as at 31st December 2011 where applicable. See APPENDIX 3 for 2012 update to reflect the actual as at 31st December 2012 where applicable and 2013 indicators.
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9.1 APPENDICES
APPENDIX 1 Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
PDO Indicators
1 Variance in expenditure composition for the 20 largest budget heads
13.5%
<10%
<9%
<8%
<7%
Annual
Budget and actual data by head
Budget Bureau
2. The share of actual to budgeted spending on HIPC/PRSP priorities compared to the ratio of actual to budget expenditures for all other discretionary primary expenditures
Poverty actual/budget
= 57.5% (148.9/258.9)
Other actual/budget =69.0%
(110.5/160.1)
% to budget on
HIPC/PRSP priorities > % to budget on
other expenditures
% to budget on
HIPC/PRSP priorities > % to budget on
other expenditures
% to budget on HIPC/PRSP priorities > % to budget on other expenditures
% to budget on HIPC/PRSP priorities > % to budget on other expenditures
Annual Budget Annex 4. The total is net of interest, salaries, external project aid and statutory transfers to NRA and Road Fund.
Budget Bureau
3. Domestic expenditure arrears (total from all years) as % of total expenditure for year (excluding interest and donor-financed project expenditure)
9.4% 8% 7% 6% 5% Annual Implementation Support Mission
4. Publication of Only budget Addition: Addition: 6 items 6 items Annual Annual Budget
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Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
financial and procurement documents (all six listed in PEFA 10) through gazette and website in accordance with requirements of GBAA and PPA.
documents, in-year execution reports,
and resources available to primary service providers are published by
due dates (total 3)
year end financial
statements, and contract awards (total
5)
external audit reports (total of six items
per PEFA 10)
Government Budget, Quarterly Gazette Statements of Fiscal Operations, Annual Public Accounts, Audit Reports (on trans‟ns and annual accounts), contract awards on NPPA website, PETS reports.
Bureau, Accountant General, Auditor General, NPPA and MoFED
5. Timely audited Public Accounts with no material qualifications concerning basic control system failures.
Disclaimer of opinion on
Accounts for 2002-06
Opinion on 2007 with no more than 3
material qualifications
Opinion on 2008 with no more than 3
material qualifications
Opinion on 2009 with no more than 2 material qualifications
Opinion on 2010 with no more than 1 material qualification
Annual Audit report on Public Accounts and Management Report
Accountant General
6. Percentage of MDA contracts in compliance with provisions of Public Procurement Act and Regulations
49%
55% 75% 90% 95% Annual NPPA database on contracts and Budget Bureau database on commitments and payments to contractors
MDAs NPPA Budget Bureau
Intermediate Outcome Indicators
1.1.1 Deviation in own source 4% (2008) < 5% < 5% shortfall
< 2% shortfall < 2% shortfall
Annual Implementation Support Mission
Budget Bureau,
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Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
revenues AGD
1.1.2 Number of MDAs with acceptable strategic plans developed within resource ceilings and reflected in budget bids
3 5 8 10 15 Annual Implementation Support Mission
Budget Bureau, MDAs
1.1.3 Capture of aid flows in government financial reporting
Lack of agreed aid policy, including donor reporting; database under development;
Database includes great majority of 2008 aid; all significant donors included
Finalization of aid policy; database cleaned of duplication
90% of total disburse-ments recorded for 2010 reported by March 2011
Database used to check comprehensiveness of budget and accounts
Annual Implementation Support Mission
Debt Mgt and Aid Coord‟n Unit
1.2.1. Appropriations backed by quarterly allocations (restricted to non-salary recurrent)
1.2.1.1 Health 1.2.1.2 Agriculture 1.2.1.3 Grants to LCs
1.2.2 Quarterly allocations backed
84.3%.
100.3%
78.9%
90%
100%
92.1%
95%
100%
94%
95%
100%
96%
100%
100%
97%
Annual Annual
Implementation Support Mission
Budget Bureau, MDAs, Acc General, Cash Mgt Unit
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Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
by approved commitments (restricted to non-salary recurrent)
1.2.2.1 Health 1.2.2.2 Agriculture 1.2.2.3 Grants to LCs 1.2.3 Approved Commitments/MTEF/PETS form 2 backed by payments (restricted to non-salary recurrent) 1.2.3.1 Health 1.2.3.2 Agriculture 1.2.3.3 Grants to LCs 1.2.4. 1 New/additional payment arrears (Outstanding Commitments) during the year as a percentage of total primary expenditures (%).
85.5%
94.2%
95.3%
94%
98.8%
98.9%
1.9%
97%
96.9%
98.7%
97.4%
98%
99%
1.5%
97.5%
98%
98.9%
95%
99%
100%
1.3%
97.8%
99%
100%
99%
99%
100%
1.9%
96%
99%
100%
99%
100%
100%
0.7%
Annual Annual Annual
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Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
1.3 Revised legal and institutional framework for debt management adopted by Cabinet.
Relevant laws scattered, criteria and ceilings unclear, lack of integrated organization or systems, weak capacity
Initiation of legal and
organizational review
Completion of legal and
organizational review
A new act passed
Annual Implementation Support Mission
Debt Mgt Unit BoSL Budget Bureau
2.1a Revised GBAA and FMR adopted and disseminated at all levels.
The 2005 Government Budgeting and Accountability Act and Regulations need updating for the new business processes arising from IFMIS rollout and new foreign aid and commitment control procedures
Bill for amended Act drafted and approved by Law Officers
Cabinet approval and enactment of
Act; regulations reviewed.
Annual Implementation Support Mission
Accountant General/PFMRU
2.1b New LG Financial Administration Regulations and Accounting Manual Budgeting Guidelines adopted and disseminated
No Financial Administration Regulations in place to support the LGA 2004. No Accounting Manual in place for LCs
Bill for FAR drafted and approved by Law Officers Draft Accounting Manual to be provided and widely circulated to all LCs
Cabinet approval and enactment of
FAR
Finalised Accounting
Manual to be widely
circulated to all LCs
Annual Implementation Support Mission
Accountant General/PFMRU
2.2 Procurement units in MDAs functional as per
Estimated 20 % of MDAs have dedicated
20% of MDAs have dedicated
45% of MDAs have
dedicated
65% of MDAs have dedicated
85% of MDAs have dedicated procurement
Annual Implementation Support Mission
NPAA MDAs LCs
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Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
PPA and Regulations.
procurement officers
procurement officers
procurement officers
procurement officers
officers
2.3 Timely publication of comprehensive annual financial statements with reference to PEFA standards
Public Accounts omit Subvented Agencies expenditure (about 40% of total expenditure captured); incomplete fiscal/monetary reconciliation
Submission of fiscal/monetary reconciliation of subvented agencies; (expenditure captured increase to 45%)
Submission of fiscal/monetary reconciliation of subvented agencies; (expenditure captured increase to 50%)
Submission of fiscal/monetary reconciliation of subvented agencies; (expenditure captured increase to 60%)
Submission of fiscal/monetary reconciliation of subvented agencies; (expenditure captured increase to 70%)
Annual Implementation Support Mission
Accountant General, DPs and PIUs, subvented bodies; BoSL, Auditor General
2.4 Own-operated personnel management system under HCA established at 3 MDAs within HRMO oversight framework following completion of verification exercise.
All Personnel management under HCA operationally consolidated within HRMO.
Same as in
2008
Personnel Management under HCA established at one of Sierra Leone Police/Ministry of Defence/ Ministry of Education, Youths and Sports
Personnel Management under HCA established at two of Sierra Leone Police/Ministry of Defence/ Ministry of Education, Youths and Sports
Personnel Management under HCA established at three of Sierra Leone Police/Ministry of Defence/ Ministry of Education, Youths and Sports
Annual
Implementation Support Mission
MEYS; Accountant General; Teacher Pay Mgt Unit, HRMO
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Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
2.5 a1 Internal Audit Units in at least 15 MDAs functioning as evidenced through quarterly reports copied to Director of Internal Audit MoFED, with evidence of follow-up.
2.5a2 Audit Committees functioning in 4 key MDAs as evidenced by minutes of quarterly meetings containing review of internal audit reports.
Only 7 effective internal audit units in MDAs; reports not effectively used by Vote Controllers. Three audit committees (Defence, NEC, Police) established but not functioning effectively
Half-yearly reports of internal audit available for at least 7 MDAs Audit Committee functioning in at least 1 key MDA as evidenced by minutes of quarterly meetings held.
Quarterly reports of internal audit unit available in at least 5 MDAs and half-yearly reports of internal audit available for at least 5 MDAs Audit Committee functioning in at least 2 key MDAs as evidenced by minutes of quarterly meetings held.
Quarterly reports of internal audit available in at least 8 MDAs and Half-yearly in at least 7. Audit Committee functioning in at least 3 key MDAs as evidenced by minutes of quarterly meetings held.
Quarterly reports in at least 15 MDA‟s. Audit Committee functioning in at least 4 key MDAs as evidenced by minutes of quarterly meetings held.
Quarterly and Half-yearly Quarterly
Internal Audit Records Minutes and summary reports by IAD
MoFED-IAD MDAs MoFED-IAD
2.5b Annual PETS Report published within six months of completion of survey; evidence of material response (service improvement) by relevant agencies
Proportion of essential drugs reaching PHUs: 75.7 % (2005) Proportion of teaching and learning materials reaching primary schools: 82.2% (2007)
85.0%
85.0%
95.0%
87.0%
87.0%
97.0%
90.0%
90.0%
99.0%
95.0%
93.0%
100.0%
Annual Implementation Support Mission
MoFED-EPRU
Public Financial Management Reform Unit, MoFED
December 2012 45
Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
Proportion of textbooks reaching primary schools: 89.0% (2005)
2.6 Backlog of Auditor-General reports cleared
Delays in PAC review of audit reports (Review of Auditor General‟s reports for 2003 – 05)
Completion of 2006 Auditor
General‟s Report.
Completion of 2007 &
2008 Auditor
General‟s Report.
Completion of 2009 Auditor
General‟s Report.
Completion of 2010
Auditor General‟s Report.
Annual Implementation Support Mission
Parliament; PAC; Auditor General
3.1 Percentage of budgeted expenditures executed online through IFMIS rolled out ministries.
IFMIS online in AGD and 8 MDAs (62% of budgeted expenditure)
IFMIS online in AGD and to 10 MDAs
(67% of budgeted
expenditure)
IFMIS online in AGD and to 12 MDAs
(72% of budgeted
expenditure)
IFMIS online in AGD and to 14 MDAs (76% of budgeted expenditure)
IFMIS online in AGD and to 16 MDAs (80% of budgeted expenditure)
Annual Implementation Support Mission
Accountant General
3.2a Timely publication of all MoFED statutory publications in MoFED website.
Lack of GoSL ICT policy; lack of MoFED website; insufficient support for ICT across government
MoFED website operational All documents as per PDO objective 4 available on website
All documents as per PDO objective 4 available on website
All documents as per PDO objective 4 available on website
All documents as per PDO objective 4 available on website
Annual Implementation Support Mission
MoFED
3.3 No of trained PFM officers in MDAs and MoFED.
Insufficient trained PFM officers at technician or professional levels (estimated 34 technicians and
At least 56 PFM officers in MDAs and
MoFED
At least 67 PFM officers in MDAs and
MoFED
At least 111 PFM officers in MDAs and
MoFED
At least 133 PFM officers in
MDAs and MoFED
Annual Implementation Support Mission
Accountant General; Budget Bureau; Chief Internal
Public Financial Management Reform Unit, MoFED
December 2012 46
Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
professionals in December 2008)
Auditor; HRMO
3.4 Phased exit and transitional support for staff remuneration
Development partners funding 45 key consultants/LTAs posts in MoFED till end 2008
Project provides
salary support
according to the policy
and implementation plan; no consultants
in line positions.
Project provides salary
support according to
the policy and
implementation plan on a
declining basis; no
consultants in line positions
Project provides
salary support
according to the
policy and implementation plan on a declining basis; no
consultants in line
positions
Project provides salary
support according to
the policy and implementation
plan on a declining basis; no consultants in line positions
Annual Implementation Support Mission
MoFED; HRMO; Governance Reform Secretariat
4. Non-State Actors
(NSA) active in the area of PFM monitoring and oversight
Lack of capacity and a forum for an institutionalized and
systematic approach.
National Budget Oversight Network that includes NSAs and other accountability institutions established.
Information sharing Network created
Website for NSA on PFM established and functional
At least 5 NSA are able to access funds through submission of acceptable technical proposals At least 3 publications from NSAs on completed activities related to monitoring and oversight disseminated. Two joint Forums
Simplification of at least 3 Government documents on PFM for dissemination to public At least 7 NSA are able to access funds through submission of acceptable technical proposals
At least 10 NSA are able to access funds through submission of acceptable technical proposals At least 6 publications from NSAs on completed activities related to monitoring and oversight disseminated Two joint Forums organized with Government on
Annual Implementation Support Mission
NSA Coordinator
Public Financial Management Reform Unit, MoFED
December 2012 47
Target Values Data Collection and Reporting
Indicators Baseline
2009 2010 2011 2012 Frequency and Reports
Data Collection Instruments
Responsibility for
Data Collectio
n
3 capacity development learning programs organized for NSA on PFM issues
organized with Government on PFM issues NSA produce annual analytic report on budget preparation process that highlights challenges and constraints
Two joint Forums organized with Government on PFM issues NSA produce analytic report on budget preparation process that shows how challenges and constraints have been addressed
PFM issues NSA produce analytic report on budget preparation process that highlights challenges and constraints
5.1.1 Timely submission of financial reports
5.1.1 Timely submission of audit reports
As required None
As required As required
As required As required
As required As required
Quarterly Annual
Progress Reports Progress Reports
PAU/MoFED PAU/MoFED
Public Financial Management Reform Unit, MoFED
December 2012 Page 48
IPFMRP RESULTS FRAMEWORK 2011
APPENDIX 2 Outcome Indicator Baseline 2009 2010 2011
Target Actual Target Actual Target Actual 1. Variance in
expenditure for the 20
largest budget heads
13.5%
< 10%
4%
<9%
2.41%
< 8% 10.9%
2. The share of actual to
budgeted spending on
pro-poor spending
priorities compared to the
ratio of actual to budget
expenditures for all other
discretionary primary
expenditures
Poverty
actual/budget =
57.5%
(148.9/258.9);
Other
actual/budget =
69% (110.5/160.1)
% to budget on
HIPC/PRSP
priorities > % to
budget on other
expenditures
Poverty
actual/budget =
109.4%
Other
actual/budget =
114.3%
% to budget on
HIPC/PRSP
priorities > %
to budget on
other
expenditures
Poverty
actual/budget =
188.2%
Other
actual/budget =
88.1%
% to budget on
HIPC/PRSP
priorities >% to
budget on other
expenditures
Poverty
actual/budget =
84.3%
Other actual/budget
= 76.5%
3. Domestic expenditure
arrears (total from all
years) as % of total
expenditure for year
(excluding interest and
donor-financed project
expenditure)
9.4% 8% 14.2% 7% 7.8% 6% 3% (estimate as at
September 2011)
4. Publication of financial
and procurement
documents (all six listed
in PEFA indicator 10)
through the Sierra Leone
Gazette and MoFED’s
website in accordance
with requirements of
GBAA and PPA
Only budget
documents, in-
year execution
reports, and
resources
available to
primary service
providers are
published by due
dates (total 3)
Addition: year-end
financial
statements, and
contract awards
(total 5)
Year-end
financial
statements for
2009 published
on MoFED
website. Contract
awards also now
published on
NPPA website.
Quick link to
NPPA website
now provided on
MoFED website.
Addition:
external audit
reports (total of
six items per
PEFA 10)
All Financial and
procurement
documents (all
six listed in
PEFA indicator
10) including
external audit
report now
published by due
date on the
relevant
websites.
6 items All Financial and
procurement
documents (all six
listed in PEFA
indicator 10) now
published by on the
relevant websites.
1 Implies the absolute value of the difference in variance in expenditure for 20 largest budget heads vs. total variance
Public Financial Management Reform Unit, MoFED
December 2012 Page 49
Some
procurement
adverts posted to
the NPPA
website but
significant
improvement is
needed to the
publication of
the actual award
of contracts on
the NPPA
website.
5. Timely audited Public
Accounts with no
material qualifications
concerning basic control
system failures.
Disclaimer of
opinion on
Accounts for
2002-06
Opinion on 2007
with no more than
3 material
qualifications
Audit of 2007
financial
statements
completed by
Auditor General.
Of the 5 reasons
for qualification
of the Audit
Report, no more
than three relates
to material
qualifications
regarding basic
control system
failures.
Opinion on
2008 with no
more than 3
material
qualifications
Audits of 2008
and 2009
financial
statements
completed by
Auditor General.
Of the reasons
for qualification
of the Audit
Reports, no more
than three relates
to material
qualifications
regarding basic
control system
failures.
Opinion on
2010 with no
more than 2
material
qualifications
Audit of 2010
financial statement
completed by
Auditor General.
None of the reasons
for qualification was
as a result of basic
control system
failures
6. Percentage of MDA
contracts in compliance
with provisions of the
GoSL's procurement
legislation and
regulations
49% 55% 91% 75% 91.3% 90% 99%
Public Financial Management Reform Unit, MoFED
December 2012 Page 50
Intermediate
Outcome Indicators
Baseline 2009 2010 2011
Target Actual Target Actual Target Actual 1.1.1 Deviation in own
source revenues
4% (2008)
< 5%
-11%
< 5% shortfall
19.42%
<2% shortfall 333%
1.1.2 Number of MDAs
with acceptable strategic
plans developed within
resource ceilings and
reflected in budget bids
3 5 >5 8 10 10 12
1.1.3 Capture of aid flows
in government financial
reporting
Lack of agreed
aid policy,
including donor
reporting;
database under
development
Database
includes great
majority of
2008 aid; all
significant
donors included
Aid Policy now
developed. MoFED
now has a
Development
Assistance
Database (DAD)
that record
majority of aid
from all significant
donors. This
information is
widely available on
http://dad.synisys.c
om/dadsierraleone/
Finalization of aid
policy; database
cleaned of duplication
Aid Policy now
finalized and
published.
Efforts are now
being directed
towards full
capture of all
aid flows in the
aid database.
90% of total
disbursements
recorded for
2010
Aid policy in
operation. All
projects
requested to
submit full
details of
budgets to
MoFED.
Regional
training
undertaken on
the
Development
Assistance
database
(DAD).
1.2.1. Appropriations backed by quarterly allocations (restricted to non-salary recurrent):
1.2.1.1 Health 84.3% 90% 79.8% 95% 125.1% 95% 97.4%
1.2.1.2 Agriculture 100.3% 100% 74.2% 100% 86.0% 100% 96.2%
1.2.1.3 Grants to LCs 78.9% 92.1% 96.7% 94% 123.1% 96% 90.1%
1.2.2 Quarterly allocations backed by approved commitments (restricted to non-salary recurrent):
1.2.2.1 Health 85.5% 97% 78.6% 97.5% 81.5% 97.8% 87.5%
1.2.2.2 Agriculture 94.2% 96.9% 85.2% 98% 131.1% 99% 89.4%
1.2.2.3 Grants to LCs 95.3% 98.7% 96.7% 98.9% 90.6% 100% 107.7%
1.2.3 Approved Commitments/MTEF/PETS form 2 backed by payments (restricted to non-salary recurrent):
2 Percent in excess of budgeted revenue
3 Percent in excess of budgeted revenue
Public Financial Management Reform Unit, MoFED
December 2012 Page 51
1.2.3.1 Health 94% 97.4% 95.8% 95% 97.7% 99% 92.5%
1.2.3.2 Agriculture 98.8% 98% 98.9% 99% 95.8% 99% 96.2%
1.2.3.3 Grants to LCs 98.9% 99% 98.9% 100% 97% 100% 100%
Intermediate
Outcome Indicators
Baseline 2009 2010 2011
Target Actual Target Actual Target Actual 1.2.4. New/additional
payment arrears
(Outstanding
Commitments) during the
year as a percentage of
total primary expenditures
(%).
1.9% 1.5% 0.62% 1.3% 1.4% 1.9% P
1.3 Revised legal and
institutional framework
for debt management
adopted by cabinet
Relevant laws
scattered,
criteria and
ceilings unclear,
lack of
integrated
organization or
systems, weak
capacity
Initiation of
legal and
organizational
review
Legal review of relevant
debt management laws
initiated. Consultant
recruited to review laws
and consultative forum
held for stakeholders
within Central
Government and Local
Councils.
Completion of
legal and
organizational
review
The New Public
Debts Law was
enacted in March
2011.
A new act
passed
The new Public
Debt Law was
enacted in
March 2011
2.1a Revised GBAA and
FMR adopted and
disseminated at all levels.
The 2005
Government
Budgeting and
Accountability
Act and
Regulations
need updating
for the new
business
processes
arising from
IFMIS rollout
and new foreign
aid and
commitment
control
procedures
Bill for
amended Act
drafted and
approved by
Law Officers
Consultant for review of
GBAA and FMR
contracted in April 2010.
Process of review
ongoing.
Cabinet
approval and
enactment of
Act,
regulations
reviewed
Options and Issues
Paper prepared in
respect of ongoing
review; Meeting of
key stakeholders
held to discuss draft
options and issues
paper; Review of
GBAA to include
Public Investment
Programme revision
passed by
Parliament in May
2011.
Review process
now at an
advanced stage
with wide
sensitization of
key Government
Officials on
consultant’s
report followed
by key experts
review on the
Options and
Issue Paper. The
final report will
be used for
drafting.
Public Financial Management Reform Unit, MoFED
December 2012 Page 52
2.1b New LG Financial
Administration
Regulations and
Accounting Manual,
Budgeting Guidelines
adopted and disseminated
No Financial
Administration
Regulations in
place to support
the LGA 2004
No Accounting
Manual in place
for LCs
Bill for FAR
drafted and
approved by
Law Officers
Draft
Accounting
Manual to be
provided and
widely
circulated to
all LCs
Review of LGA 2004
which is a precondition
for the FAR yet to be
effected.
Decentralization Policy
already submitted to
cabinet for consideration
and approval. This is the
precursor to the revised
LGA. Revised timeframe
for FAR to be in place is
end 2011.
Cabinet
approval and
enactment of
FAR
Draft
Accounting
Manual to be
widely
circulated to all
LCs
Review of LGA
2004 which is a
precondition for the
FAR yet to be
effected.
Decentralization
Policy approved and
adopted by cabinet
and now published.
This is the precursor
to the revised LGA
and FAR. Revised
timeframe for FAR
to be in place is Mid
2012.
Review of LGA
2004 yet to be
completed. FAR
and Accounting
manual to be
undertaken
during 2012
Intermediate
Outcome Indicators
Baseline 2009 2010 2011
Target Actual Target Actual Target Actual 2.2 Procurement units in
MDAs functional as per
PPA and Regulations
Estimated 20% of
MDAs have
dedicated
procurement
officers
20% of MDAs
have dedicated
procurement
officers
20% of MDAs having
dedicated
Procurement Officers
maintained.
45% of MDAs
have dedicated
procurement
officers
Procurement
cadre now
established within
the civil service.
Additional Senior
Procurement
Officers and
Procurement
Officers recruited
and assigned to
MDAs.
97.4% of MDAs
have dedicated
procurement
officers
65% of MDAs
have dedicated
procurement
officers
96% of MDAs
have dedicated
Procurement
Officers
2.3 Timely publication of
comprehensive annual
financial statements with
reference to PEFA
standards
Public Accounts
omit sub-vented
agencies
expenditure
(about 40% of
Submission of
fiscal/monetary
reconciliation
of sub-vented
agencies;
AGD now obtains
quarterly returns from
Sub-vented Agencies
and PIUs at a
submission rate of
Submission of
fiscal/monetary
reconciliation of
sub-vented
agencies;
Quarterly returns
obtained by AGD
from subvented
agencies and
PIUs are yet to be
Submission of
fiscal/monetary
reconciliation of
subvented
agencies
58% of Project
expenditure and
73% of
Subvented
Agencies
Public Financial Management Reform Unit, MoFED
December 2012 Page 53
total expenditure
captured);
incomplete
fiscal/monetary
reconciliation
(expenditure
captured
increase to
45%)
61% and 71.9%
respectively for 2009.
These are however
yet to be included in
the Public Accounts.
Plans are underway to
include these in the
2010 Financial
Statements
(expenditure
captured increase
to 50%)
included in the
financial
statements.
Efforts are
nevertheless
directed towards
improving the
data collection
rate by the AGD.
(expenditure
captured
increased to
60%)
expenditure were
recorded in the
system
2.4 Own-operated
personnel management
system under HCA
established at 3 MDAs
within HRMO oversight
framework following
completion of
verification exercise.
All personnel
management
under HCA
operationally
consolidated
within HRMO.
Same as in
2008
All personnel
management under
HCA operationally
consolidated within
HRMO.
Personnel
Management
under HCA
established at
one of Sierra
Leone
Police/Ministry
of
Defense/Ministry
of Education,
Youth and Sports
Personnel
Management for
HCA already
rolled out to
Sierra Leone
Police for
employees of the
Department.
Personnel
management
under HCA
established at
two of Sierra
Leone
Police/Ministry
of Defense/
Ministry of
Education Youth
and Sports
Personnel
Management for
HCA now
established at
Sierra Leone
Police and
Ministry of
Defense
2.5a1 Internal Audit
Units in at least 15
MDAs functioning as
evidenced through
quarterly reports copied
to Director of Internal
Audit MoFED, with
evidence of follow-up.
Only 7 effective
internal audit
units in MDAs;
reports not
effectively used
by Vote
Controllers.
Half-yearly
reports of
internal audit
available for at
least 7 MDAs
At least one report
submitted to Director,
Internal Audit,
MoFED for 8 MDAs
with internal audit
department.
Quarterly reports
of internal audit
unit available in
at least 5 MDAs
and half-yearly
reports of
internal audit
available for at
least 5 MDAs
Fifty-one Internal
Auditors
recruited; 36
functioning
Internal Audit
Units. A total of
16 internal audit
reports were
submitted by the
various Internal
audit Units during
2010.
Twenty Five (25)
Internal Audit
Units has
submitted at least
two (2) internal
audit reports
between period
Jan-may 2011
Quarterly reports
of internal audit
available in at
least 8 MDAs
and Half-yearly
in at least 7
Quarterly and
half-yearly
internal audit
reports submitted
by 30 MDAs
Public Financial Management Reform Unit, MoFED
December 2012 Page 54
with a total of 16
reports submitted
to the Director,
Internal Audit
Department,
MoFED.
2.5a2 Audit Committees
functioning in 4 key
MDAs as evidenced by
minutes of quarterly
meetings containing
review of internal audit
reports.
Three audit
committees
(Defence, NEC,
Police)
established but
not functioning
effectively
Audit
Committee
functioning in
at least 1 key
MDA as
evidenced by
minutes of
quarterly
meetings held
Audit Committee
functioning in 4
MDAs. Reports
submitted during the
2009 are analyzed as
follows:
Audit Committee
functioning in at
least 2 key
MDAs as
evidenced by
minutes of
quarterly
meetings held.
Audit
Committees
established and
functioning in 6
MDAs. Two
additional Audit
Committees
established
between January
and May 2011.
Meetings held by
two Audit
Committees
between January
and May 2011.
Audit
Committees
functioning in at
least 3 MDAs as
evidenced by
minutes of
quarterly
meetings held.
Audit
Committees have
been set up in
nine (9) MDAs.
Four (4) are fully
functional
submitting
minutes of
meetings held
.
Intermediate
Outcome
Indicators
Baseline 2009 2010 2011
Target Actual Target Actual Target Actual
2.5b Annual PETs
Report published within
six months of
completion of survey;
evidence of material
response (service
improvement) by
relevant agencies:
Proportion of
essential drugs
reaching Public
Health Units:
75.7% (2005)
85.0% 68.8% 87.0% Proportion not
measured. No
monetary values
attached to drugs
procured
(Introduction of
the Free Health
Care Initiative).
90%
2011 PETs
survey exercise
completed in
second week of
November
analysis of data
ongoing
Proportion of
teaching and
learning materials
reaching primary
schools: 82.2%
85.0% N/A. Teaching and
Learning materials not
distributed before field
work for survey, hence
not covered by survey.
87.0% 84.2% 90.9% Analysis of
data ongoing
Public Financial Management Reform Unit, MoFED
December 2012 Page 55
(2007)
Proportion of
textbooks
reaching primary
schools: 89.0%
(2005)
95.0% 92.1% 97.0% 93.1% 99.0% Analysis of data
ongoing
2.6 Backlog of Auditor-
General reports cleared
Delays in PAC
review of audit
reports (Review
of Auditor
General’s reports
for 2003 – 05)
Completion of
2006 Auditor
General’s
Report.
Most backlogs of audit
reports submitted to
PAC now cleared. PAC
Review of Auditor
General’s Report for
2006 completed. Review
of 2007 now at an
advanced stage. Most
backlogs of audit reports
submitted to PAC now
cleared.
Completion of
2007 & 2008
Auditor-
General's report
PAC review of
2007 completed
and report issued
out. PAC review
of 2008 report
completed and
will be shortly
laid in
Parliament and
publicized.
Completion of
2009 Auditor
General’s Report
Auditor
General’s report
of 2008 already
completed and
report issued.
PAC report on
the audit of 2009
financial
statements
already reviewed
and is now being
finalized.
Intermediat
e Outcome
Indicators
Baseline 2009 2010 2011
Target Actual Target Actual Target Actual
3.1 Percentage
of budgeted
expenditures
executed online
through IFMIS
rolled out
ministries
IFMIS online in
AGD and 8
MDAs (62% of
budgeted
expenditure)
IFMIS online in
AGD and to 10
MDAs (67% of
budgeted
expenditure)
IFMIS
already online
in AGD and
10 MDAs
(67% of
budgeted
expenditure).
IFMIS online in
AGD and to 12
MDAs (72% of
budgeted
expenditure)
IFMIS already online in
AGD and 11 MDAs
including HCA
implementing MDAs. Plans
already finalized for further
rollouts of the Expenditure
and Purchasing Modules of
the IFMIS to Office of the
Vice President and Ministry
of Lands, Country Planning
and the Environment.
Expenditures for all non-
online MDAs are processed
centrally through the IFMIS
at the AGD. In essence,
100% of expenditures from
the Consolidated Revenue
Fund are processed through
IFMIS online in
AGD and to 14
MDAs ( 76% of
budgeted
expenditure)
Contract discussions
ongoing with IFMIS
software providers to
facilitate further rollouts.
In the meantime, there is
increased focus on
refresher training for end
users to acquaint them
with the reporting and
other functionalities of the
IFMIS.
Public Financial Management Reform Unit, MoFED
December 2012 Page 56
the IFMIS.
3.2a Timely
publication of
all MoFED
statutory
publications on
MoFED
website
Lack of GoSL
ICT policy; lack
of MoFED
website;
insufficient
support for ICT
across
government
MoFED website
operational
All documents as
per PDO 4
available on
website
MoFED
website fully
operational.
Documents as
per PDO 4
(PEFA PI-10)
posted on
MoFED
website or
available
through links
to NPPA and
Audit Service
Sierra
Leone’s
websites.
All documents as
per PDO 4
available on
website
MoFED website fully
operational. Documents as
per PDO 4 (PEFA PI-10)
posted on MoFED website
or available through links to
NPPA
http://www.publicprocurem
ent.gov.sl/ and Audit
Service Sierra Leone’s
http://www.auditservice-
sl.org/index.html websites.
All documents as
per PDO
objective 4
available on
Website
MoFED website fully
operational. Documents as
per PDO 4 (PEFA PI-10)
posted on MoFED website
or available through links
to NPPA
http://www.publicprocure
ment.gov.sl/ and Audit
Service Sierra Leone’s
http://www.auditservice-
sl.org/index.html
websites.
3.3 No of
trained PFM
officers in
MDAs and
MoFED.
Insufficient
trained PFM
officers at
technician or
professional
levels (estimated
34 technicians
and professionals
in December
2008)
At least 56 PFM
officers in MDAs
and MoFED
Project
became
effective in
December
2009 and thus
activities for
this sub-
component
will be
developed
after
concluding
the strategy
which is now
being
developed.
At least 67 PFM
officers in MDAs
and MoFED
Over 450 PFM Officers in
MoFED and MDAs trained
as follows:
75 Internal Auditors;
20 Budget Officers;
30 Procurement Officers
Over 350 IFMIS users
trained in the use of the
IFMIS application across
Central Government. 30
PFM officers in MoFED
and 1 in NPPA trained on
respective short courses in
budgeting, accounting,
procurement, tax
management, managing
donor funds, ICT and debt
management amongst
others.
At least 111 PFM
Officers in
MDAs and
MoFED
Many trainings and short
courses on various
disciplines were organized
for various PFM personnel
during the year.
Additional 38
procurement and senior
procurement officers
trained. 136 IFMIS end
users trained on the
Expenditure and
Purchasing Modules of the
IFMIS. 112 Internal
Auditors trained on
procurement auditing.
Negotiations are also far
advanced with the
Institute of Public
Management for the in-
country training of various
target PFM groups during
the first half of 2012
3.4 Salary Development Project provides Component Project provides This sub-component is yet Project provides Consultant recruited to
Public Financial Management Reform Unit, MoFED
December 2012 Page 57
support for
MoFED civil
service staff
partners funding
consultants/LTAs
performing key
functions in
MoFED.
salary support
according to the
policy and
implementation
plan
3.5 provides
for salaries of
consultants
up to 28th
February
2010.
Effective date
for
component
3.4 was 1st
March 2010
(subject to
effectiveness
conditions
being met)
salary support
according to the
policy and
implementation
plan on a
declining basis;
no consultants in
line positions
to become effective.
Proposals for pay reform
approved by cabinet in
February 2011.
salary support
according to the
policy and
implementation
plan on a
declining basis;
no consultants in
line positions.
assist the Government in
meeting the pre-
conditioned outlined for
effectiveness. Inception
report already delivered
by the consultant.
Intermediate
Outcome
Indicators
Baseline 2009 2010 2011
Target Actual Target Actual Target Actual
4. Non-State
Actors (NSA)
active in the area
of PFM
monitoring and
oversight
Lack of
capacity and a
forum for an
institutionalized
and systematic
approach.
National Budget
Oversight Network
that includes NSAs
and other
accountability
institutions
established.
Information
sharing network
created
Website for NSA
on PFM established
and functional
3 capacity
development
learning programs
organized for NSA
on PFM issues.
Project virtually
became effective
in December 2009
and coordinator
for this aspect
appointed in
February 2010.
Work plan for this
aspect now
finalized and will
now commence in
earnest. Hence
targets for 2009
not achieved
At least 5 NSA are
able to access funds
through submission of
acceptable technical
proposals
At least three
publications from
NSAs on completed
activities related to
monitoring and
oversight
disseminated.
Two joint forums
organized with
Government on PFM
issues
NSAs produce annual
analytic report on
NSA sub-
component
launched in
August 2010 in
Freetown and
subsequently in
the Regional
Headquarter
Districts. Joint
forum organized
with MoFED on
PFM issues and
information
sharing network
established. PFM
thematic areas
already identified
for capacity
building of NSAs
countrywide. NSA
face book platform
Simplification of
at least 3
Government
documents on
PFM for
dissemination to
public.
At least 7 NSAs
are able to access
funds through
submission of
acceptable
technical
proposals.
Two joint forum
organized with
Government on
PFM issues
Efforts being
directed towards
simplifying the
2012 budget
through the
publishing of a
citizen’s budget.
Two joint PFM
forums were
organized with
MoFED to raise
awareness of
Public Financial Management Reform Unit, MoFED
December 2012 Page 58
budget preparation
process that highlights
challenges and
constraints
established.
NSA produce
analytic report
on budget
preparation
process that
shows how
challenges and
constrains have
been addressed
NSAs on the
PEFA report and
the revised Audit
Service Act
NSAs
participated in
policy hearings
and budget
discussions as
part of central
government
budget process
and cascaded
outcome of such
meetings
regionally.
Position paper on
the process
produced.
5.1.1 Timely
submission of
financial reports
As required Financial reports
timely submitted
As required Quarterly financial
reports timely
submitted as
required.
As required Quarterly
financial
management
reports submitted
as required.
5.1.2 Timely
submission of
audit reports
None Project became
effective in
December 2009
and initial flow of
funds occurred in
January 2010.
Therefore no audit
of 2009 has been
done.
As required Field work for
2010 Audit
already completed.
Awaiting release
of audit report.
As required Unqualified
Audit Report
issued of the
audit of 2010
financial
statements.
Public Financial Management Reform Unit, MoFED
December 2012 Page 59
APPENDIX 3
PDO: Support the Government of Sierra Leone in sustainably improving the credibility and predictability, control and transparency of fiscal and budget management
Indicator C
ore
UoM Baseline
(2008) Progress (2011)
Targets Values
Actual Values
Targets Values
Frequency
Methodology/ Data source
Responsibility for Data Collection
Description (indicator definition etc.)
2012 2012 2013
PDO Level Results Indicators
Indicator One:
Variance between total actual primary expenditures (outturn) and total originally budgeted primary expenditures (%)
% 13.5 23.8
15 15.4% 10
Annually Self-calculation of : Variance
between total actual primary expenditures (outturn) and total originally budgeted primary expenditures (%)
Budget Bureau
PEFA indicator-1 PEFA indicator based on unweighted average of preceding three years according to PEFA methodology. Revised – original indicator „ Variance in expenditure for the 20 largest budget heads‟. 2008 baseline is for original indicator. Progress data is for revised indicator.
Indicator Two: Share
of actual to budgeted spending on pro-poor spending priorities compared to the ratio of actual to budget expenditures for all other discretionary primary expenditures
% Poverty actual/budget = 57.5% ; Other actual/budget = 69%
Poverty actual/budget = 120.1% Other actual/budget = 101.7%
% to budget on HIPC/PRSP priorities > % to budget on other expenditures
% to budget on HIPC/PRSP priorities =134.3 % to budget on other expenditures =110.6%
% to budget on HIPC/PRSP priorities > % to budget on other expenditures
Annually Self-calculation based on annual financial accounts
Budget Bureau
Public Financial Management Reform Unit, MoFED
December 2012 Page 60
Indicator Three:
Domestic expenditure arrears (total from all years) as % of total expenditure for year (excluding interest and donor-financed project expenditure)
% 9.4 16 Actual was 16% including stock of unpaid cheques both at the AGD‟s and Central Bank
12
15% 8
Annually IFMIS and Bank of Sierra Leone
PDMD Due to an exceptional situation in 2012 and expected for 2013, the targets are higher in 2012 than the baseline.
Indicator Four:
Financial and procurement documents listed in PI-10 and in accordance with requirements of GBAA and PPA published in Sierra Leone Gazette and/or on MOFED or related Institutions website
Number 3 3 5 5 6 Annually Direct observation
Budget Bureau, AGD, ASSL, NPPA, ICT, PFMRU
Indicator Five:
Submission of audited Public Accounts by Auditor-General to Parliament within 12 months
Yes/No Yes (2011) Yes Yes Yes Annually Submission letter of Audit report of Public Accounts
AGD, ASSL
Indicator Six
Public Contracts signed by LCs and 20 largest budget heads (MDAs) using competitive bidding according to the National Procurement Law and regulations (%)(disaggregation by LCs and 20 largest budget heads (MDAs))
% 63%
80%
63%
95%
Annually Third party assessment using sample of contracts
NPPA, MoFED
Targets the same for LCs and largest budget heads
Indicator Seven:
Deviation in own source revenue
% 104 (2008) 126.4 % of actual to budget
% of actual to budget
Annually Calculation by approved budget and
Budget Bureau, AGD
Deviation in own source revenue, is actual to
Public Financial Management Reform Unit, MoFED
December 2012 Page 61
revenue not less than 92% and not more than 116%
% of actual to budget revenue is 116.3%
revenue not less than 94% and not more than 112%
actual own source revenue in annual audited accounts
budget revenue. Corresponds to modified PEFA indicator PI-3.
Intermediate Level Results Indicators – component 1:
Intermediate Results
Indicator Two: MDAs
using standard
template for strategic
plans as per MTEF
guidelines
Number 3 2 4 12 6 Annually Review of strategic plans MDA‟s budget proposal submissions
Budget Bureau
Revised – original indicator: „ Number of MDAs with acceptable strategic plans developed within resource ceilings and reflected in budget bids‟. 2008 baseline refers to original indicator.
Intermediate Results Indicator Four: Annual
appropriations backed by quarterly allocations (restricted to non-salary recurrent) for Ministry of Health, Ministry of Agriculture and Local Councils
% Health: 84.3 Agric.: 100.3 LCs: 78.9
Health: 97.4 Agric.: 91.3 LCs: 87
Health:100 Agric.: 100 LCs: 97
81% 114.9% 97.0%
Health: 100 Agric.:100 LCs: 97
Annually IFMIS
Budget Bureau, LGFD
Revised – original indicator:‟ Appropriations backed by quarterly allocations (restricted to non-salary recurrent)‟
Intermediate Results Indicator Five: Quarterly allocations backed by approved commitments (restricted to non-salary recurrent)
% Health: 85.5 Agric.: 94.3 LCs: 95.3
Health 87.5 Agric.: 103.7 LCs: 100.6
Health: 95 Agric.: 100 LCs: 100
200.5% 109% 211.2%
Health: 100 Agric.: 100 LCs: 100
Annually IFMIS Budget Bureau, LGFD
Intermediate Results Indicator Six: Approved Commitments/MTEF/PETS form 2 backed cash releases
% Health: 94 Agric.: 98.8 LCs: 98.9
Health: 92.5 Agric.: 97.8 LCs: 100
Health: 99 Agric.: 100 LCs: 100
99.4% 98.6% 97.7%
Health: 99 Agric.: 100 LCs: 100
Annually IFMIS Budget Bureau, LGFD
Public Financial Management Reform Unit, MoFED
December 2012 Page 62
Intermediate Results Indicator Seven:
New/additional payment arrears (Outstanding Commitments) during the year as a percentage of total primary expenditures
% 1.3 9.0 5.0 10.5% 3.0 Annually Ad-hoc reports on calculation of new arrears
Public Debts Management Division, AGD
Intermediate Level Results Indicators – component 2:
Intermediate Results Indicator One: Revised GBAA and FMR submitted to Cabinet New LG Financial Administration Regulations (FAR) submitted to Cabinet Accounting Manual for Local Councils adopted and disseminated Public Debts Management Regulations adopted
Yes/No Yes/No Yes/No Yes/No
No No No Accounting Manual in Place
No No
No No No No
No No No No
Yes Yes Yes Finalised Public Debts Management Regulations
Annually Annually Annually Annually
Submission letter to Cabinet Submission letter to Cabinet Finalised Accounting Manual adopted and widely disseminated
PFMRU PFMRU PFMRU PDMD
New indicator and hence no 2008 baseline
Public Financial Management Reform Unit, MoFED
December 2012 Page 63
Revised Public Procurement Act and Regulations submitted to Cabinet
Yes/No
No
No
adopted and widely disseminated Bill for Revised PPA and Regulations submitted to Cabinet
Annually
NPPA
New indicator and hence no 2008 baseline
Intermediate Results
Indicator Two: MDAs and
Local Councils with
dedicated and trained
Procurement Officers –
baseline total of 60 MDAs
and LCs
% 45 96 85 96 95 Annually Appointment
Letters/
confirmation by HRMO/LGSC
and report of
training providers/trainin
g certification
NPPA
Intermediate Results
Indicator Three: Subvented
Agencies expenditure
included in the public
accounts.
% Public Accounts omit sub-vented
agencies
expenditure (about 40% of total
expenditure
captured); incomplete
fiscal/monetary
reconciliation
70 70 70 80 Annually Annual Public Accounts
AGD Revised – original indicator: ‘ Timely
publication of
comprehensive annual financial
statements with
reference to PEFA standards’. 2008
baseline refers to
original indicator.
Intermediate Results Indicator Four: MDAs with
IFMIS Personnel
Management aspect of Civil Service Management
Module rolled-out
Number All personnel management under
HCA operationally
consolidated within HRMO
2 3 2 3 Annually Review of IFMIS annual
report/related
PFM reports
HRMO, PFMRU
Intermediate Results Indicator Five:
MDAs copying quarterly
internal audit reports to Director of Internal Audit
Local Councils copying
Number
0
10
12
23
15
Quarterly
Internal Audit Reports and
Cover Letters
IAD
Public Financial Management Reform Unit, MoFED
December 2012 Page 64
half-yearly internal audit
reports to Director Internal Audit
Number 0 1 2 6 5 Quarterly
Internal Audit
Reports and Cover Letters
IAD New indicator and
hence no 2008 baseline
Intermediate Results
Indicator Six: MDAs with
Audit Committees meeting quarterly
LCs with Audit Committees
meeting quarterly
Number
Number
No functioning
audit committees
2
0
4
1
6
0
6
3
Quarterly
Quarterly
minutes of
quarterly
meetings containing
review of
internal audit reports
minutes of
quarterly
meetings
containing review of
internal audit
reports
IAD
IAD
New indicator and
hence no 2008 baseline
Intermediate Level Results Indicators – component 3:
Intermediate Results Indicator One: Budgeted
expenditures (other than Projects) executed online
through IFMIS
No. of IFMIS rolled out
MDAs (including AGD) –
Expenditure and Purchasing Modules
LCs using Petra Accounting
Package
%
Number
Number
62
8
76
12
80
12
12
100%
12
19
90
16
19
Annually
Annually
Annually
Calculation of data from IFMIS
report against annual audited
accounts
quarterly returns to MoFED
produced from
the Petra
AGD,
PFMRU, ICT
AGD,
PFMRU,ICT
PFMRU,ICT
New indicator and hence no 2008
baseline
Establishment of Disaster Recovery Centre for IFMIS
Yes/No No Yes Annually ICT, PFMRU New indicator and hence no 2008
baseline
Intermediate Results
Indicator Two: Salary Support for MOFED Civil
Service Staff
DROPPED
Public Financial Management Reform Unit, MoFED
December 2012 Page 65
Intermediate Level Results Indicators – Component 4:
Intermediate Results
Indicator Two: Review and
analytical reports on annual
budget proposals and
priorities in MDAs produced
by NSAs
Number 0 0 0 2 Annually Reports produced
by NSA
Secretariat
NSA Secretariat New indicator and
hence no 2008
baseline
Intermediate Results
Indicator Three: Reports on
PFM monitoring and
oversight at Local Council
level produced by NSAs
Number 0 0 0 6 Annually Reports produced by NSA
Secretariat
NSA Secretariat New indicator and hence no 2008
baseline
Intermediate Results
Indicator Three: Citizen Budget yearly published,
launched and disseminated
at national, regional and district level
Yes/No No Yes Yes Yes Annually Citizens Budget,
Reports produced by NSA
Secretariat
NSA Secretariat New indicator and
hence no 2008 baseline