World Bank2013-09-052013-09-052004-08-31https://hdl.handle.net/10986/15694This Public Expenditure Review is to assist the Government of Sierra Leone in repositioning itself for sustained growth and poverty reduction in the long-run as opposed to the short-term expediencies needed during the present post-conflict phase. The report focuses on the period 2001-2003 for history and 2004-2006 for the future. A review of older historical data at the aggregate level is done in the macroeconomic section for the period 1998-2003 in order to demonstrate the contrast between the war and post-war years. The report covers the fiscal policies of Government in aggregate and goes deeper for three sectors: security, agriculture and education. All three are critical to growth and poverty reduction. It also proposes a number of changes in the budget process. It reviews the budgets and capacity of the security service ministries, departments and agencies (MDAs). The maintenance of security is fundamental: without it, there is little incentive to invest for future growth. The report examines the budgets and capacities of the agricultural MDAs. Finding ways to increase agricultural growth is equally critical, especially since the majority of the population still lives in rural areas. The education sector is also examined in depth, due to its central contributions to the long-run productivity of the workforce - and because of its large impact on the fiscal stance of Government.en-USCC BY 3.0 IGOACCOUNTANT GENERALACCOUNTINGACCOUNTING SYSTEMAGGREGATE SPENDINGAGRICULTURAL RESEARCHAGRICULTUREAPPROPRIATIONSAUDITOR GENERALAUDITOR-GENERALBASICBUDGET ALLOCATIONSBUDGET BUREAUBUDGET COMMITTEESBUDGET EXECUTIONBUDGET FRAMEWORKBUDGET IMPLEMENTATIONBUDGET PLANNINGBUDGET PROCESSBUDGET YEARBUDGETARY EXPENDITUREBUDGETING PROCESSCAPACITY BUILDINGCAPACITY OF GOVERNMENTCAPITAL INVESTMENTSCAPITAL SPENDINGCASH MANAGEMENTCENTRAL GOVERNMENTCHANGE MANAGEMENTCITIESCIVIL DEFENSECOMMUNITIESCOMPREHENSIVE STRATEGYCOMPUTERIZATIONCONSUMPTION GOODSCREDIBLE BUDGETDEBTDEBT RELIEFDEBT SERVICEDECENTRALIZATIONDECISION MAKERSDETAILED INFORMATIONDEVELOPMENT ASSISTANCEDEVELOPMENT PROGRAMDIVIDENDSDOMESTIC BORROWINGDOMESTIC CREDITDOMESTIC INTEREST RATESDONOR ASSISTANCEECONOMIC GROWTHECONOMIC GROWTH RATEECONOMIC OUTCOMESECONOMIC POLICYEDUCATION SYSTEMEQUIPMENTEXCHANGE RATEEXCHANGE RESERVESEXPENDITURE CONTROLEXPENDITURE CONTROLSEXPENDITURE DATAEXPENDITURE ISSUESEXPENDITURE LEVELSEXPENDITURE TRACKING SURVEYSEXPENDITURESEXTENSIONEXTENSION SERVICESEXTERNAL AIDEXTERNAL ASSISTANCEEXTERNAL AUDITFARMERSFINANCIAL ACCOUNTABILITYFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT ACTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL MANAGEMENT SYSTEMFINANCIAL MANAGEMENT SYSTEMSFINANCIAL SECTORFISCAL ADJUSTMENTFISCAL DEFICITFISCAL FRAMEWORKFISCAL POLICYFISCAL SAVINGSFISCAL STANCEFORECASTSFOREIGN EXCHANGEFOREIGN EXCHANGE RESERVESFOREIGN FINANCINGFOREIGN INVESTMENTGDPGDP PER CAPITAGNPGOLDEN RULEGOVERNANCE REFORMGOVERNMENT ACCOUNTABILITYGOVERNMENT CAPACITYGOVERNMENT CONSUMPTIONGOVERNMENT OFFICIALSGOVERNMENT PROCUREMENTGOVERNMENT SPENDINGGOVERNMENT SUPPLYGROSS DOMESTIC PRODUCTGROSS NATIONAL PRODUCTGROWTH RATEHEALTH CAREINCOMEINFLATIONINNOVATIONSINSTITUTIONAL REFORMINTEGRATIONINTEREST RATEINTERNAL AUDITINTERNAL AUDIT CAPACITYKNOWLEDGE SHARINGLOCAL AUTHORITIESLOCAL GOVERNMENTLOCAL GOVERNMENTSLOW INCOMEMACROECONOMIC CONSTRAINTSMACROECONOMIC CONTEXTMACROECONOMIC FRAMEWORKMACROECONOMIC PERFORMANCEMACROECONOMIC STABILITYMANAGEMENT INFORMATION SYSTEMSMANAGEMENT RESPONSIBILITIESMDPMEDIUM TERM EXPENDITUREMEDIUM-TERM EXPENDITUREMEDIUM-TERM EXPENDITURE FRAMEWORKMEDIUM-TERM FISCAL FRAMEWORKMICRO-MANAGEMENTMINISTERIAL COMMITTEEMINISTRY OF DEFENSEMINISTRY OF FINANCENATIONAL BUDGETNATIONAL BUDGET PROCESSNATIONAL POLICYNATIONAL PRIORITYNATIONAL SECURITYNGOSONLINE ACCESSOUTPUT RATIOPERFORMANCE CONTRACTSPOLICY MAKINGPOLITICAL PARTICIPATIONPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPRICE STABILITYPRIVATE INVESTMENTPRIVATE SECTORPRIVATE SECTOR INVESTMENTPROCUREMENT OF GOODSPROCUREMENT POLICIESPROCUREMENT SYSTEMSPROGRAM FINANCINGPROGRAMSPUBLICPUBLIC ACCOUNTSPUBLIC ACCOUNTS COMMITTEEPUBLIC ADMINISTRATIONPUBLIC BUDGETINGPUBLIC CONSUMPTIONPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURE TRACKING SURVEYPUBLIC EXPENDITURE TRACKING SURVEYSPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC INFRASTRUCTUREPUBLIC INVESTMENTPUBLIC INVESTMENT SPENDINGPUBLIC SERVICEPUBLIC SERVICE COMMISSIONPUBLIC SERVICE DELIVERYPUBLIC SERVICESQUALITY OF EDUCATIONREAL GDPREAL GROWTHRECORDS MANAGEMENTREGISTERSRESOURCE ALLOCATIONROAD NETWORKROADSSCHOOL MANAGEMENTSECTOR MINISTRIESSIMULATIONSOCIAL CAPITALSOCIAL EXPENDITURESSOCIAL PROGRAMSSOCIAL PROJECTSSOCIAL SERVICESSTRATEGIC PLANSTECHNICIANSTOTAL SPENDINGTRANSPARENCYUNCERTAINTYWorld Bank10.1596/15694