[{"bbox": [96, 122, 1136, 308], "category": "Text", "text": "As measured by the PEFA (Pillar II Transparency of PFM), the overall PFM transparency score has remained the same (C+) as for PEFA 2017, though the performance has improved for some indicators. The budget documentation laid in Parliament and the public access to fiscal information have improved in number and quality, nonetheless the timeliness and regularity of publication remain an issue that could be tackled with more focus by the administration and leadership. Two main areas are still weak, the extra-budgetary operations and the performance for service delivery. Debt and fiscal risk management, payroll management, procurement, revenue management are areas in which transparency has improved."}, {"bbox": [96, 333, 1136, 519], "category": "Text", "text": "The entry point regarding budget transparency is met. The Executive Budget proposals 2022 and 2023 were timely laid to the Parliament according to the Financial Act 2020 amending article 33(1) of the PFM Act 2016 which reduced from two months to six weeks the timeline for tabling the budget to the Parliament. A supplementary budget was adopted by the Parliament in July 2022 to reflect the deterioration of the economic outlook and the pressure on priority expenditures. The presentation of the supplementary budget to the Parliament in 2022, represents a continuation of the improvement of the compliance to the PFM Act 2016 (Art. 42 on Supplementary Appropriation Bill) as for FY2020."}, {"bbox": [96, 545, 1136, 626], "category": "Text", "text": "The budget documents are widely available to the public, media, civil society, and development partners. Sierra Leone also improved its score from 39/100 to 45/100 in Open Budget Survey (OBS) 2021 versus 2019 survey. Its score for public participation remained stable at 31/100 (i.e. well above a global average of 14/100)."}, {"bbox": [96, 651, 1136, 890], "category": "Text", "text": "Regarding the external audit, the suspension-in November 2021 of the Auditor General and her deputy raised concerns over the independence of the Audit Service Sierra Leone (ASSL). The judicial case following their suspension has made limited tangible progress, preventing the nomination of a new management team. However, the institutional capacity of the ASSL, the quality of its reports and its functional independence remain satisfactory. Likewise, the authorities are committed to addressing two weaknesses of the budget oversight. On the one hand, the authorities are willing to reinforce the financial independence of the ASSL thanks to the revision of the ASSL Act expected to be laid before Parliament during the first semester of 2023. On the other hand, the Ministry of Finance has been taking measures to enhance the follow-up of audit recommendations, in particular with the adoption-in July 2022 of Standard Operating Procedures."}, {"bbox": [96, 915, 1105, 943], "category": "Text", "text": "In conclusion, the relevant budget documentation has been published and the eligibility criterion is met."}, {"bbox": [85, 973, 606, 1005], "category": "Section-header", "text": "## 3. DESCRIPTION OF THE ACTION"}, {"bbox": [85, 1048, 503, 1080], "category": "Section-header", "text": "### 3.1. Objectives and Expected Outputs"}, {"bbox": [96, 1111, 1136, 1192], "category": "Text", "text": "The **Overall Objective** of the Action is to make Sierra Leone more prepared for and resilient against internal and external shocks, while safeguarding the environment and improving the education for future generations in line with the national development plan."}, {"bbox": [96, 1217, 486, 1243], "category": "Text", "text": "The **Specific objectives** of the Action are:"}, {"bbox": [96, 1244, 1136, 1297], "category": "List-item", "text": "* SO1: To improve the resilience of vulnerable groups to sudden shocks, which are exacerbated by climate change, and cyclical stresses"}, {"bbox": [96, 1297, 1136, 1351], "category": "List-item", "text": "* SO2: To improve equitable learning outcomes of students at early childhood, primary and secondary level considering gender gap reduction as a key driver."}, {"bbox": [96, 1351, 1018, 1377], "category": "List-item", "text": "* SO3: To foster sustainable, eco-friendly, employment-oriented agriculture for health and nutrition"}, {"bbox": [96, 1377, 1085, 1403], "category": "List-item", "text": "* SO4: To restore, manage and protect terrestrial biodiversity and ecosystems through a territorial approach"}, {"bbox": [96, 1429, 340, 1455], "category": "Text", "text": "The **induced outputs** are:"}, {"bbox": [96, 1455, 1136, 1508], "category": "List-item", "text": "* IO1.1) Strengthening macroeconomic stability and public financial management by improving domestic resource mobilisation, debt management, fiscal decentralisation, budget reliability"}, {"bbox": [96, 1508, 956, 1535], "category": "List-item", "text": "* IO1.2) Strengthening public service delivery and social protection in particular in rural areas"}, {"bbox": [96, 1535, 931, 1561], "category": "List-item", "text": "* IO2.1) Improving educational access, experience and outcomes for the most marginalised"}, {"bbox": [96, 1561, 905, 1588], "category": "List-item", "text": "* IO2.2) Strengthening the instructional core to improve quality of teaching and learning"}, {"bbox": [96, 1588, 1136, 1642], "category": "List-item", "text": "* IO3) Increasing food self-sufficiency, youth and women's participation in integrated agricultural value chains and minimizing biodiversity loss"}, {"bbox": [1027, 1681, 1145, 1706], "category": "Page-footer", "text": "Page 12 of 33"}]