Understanding the National Budget Process in Sierra Leone A Step-by-Step Guide

Every year, the Sierra Leone government decides how to collect and spend public money. That decision shapes schools, hospitals, roads, and public services across the country. Yet most citizens have little idea how that decision gets made, who is involved, or when they can have a say. This guide breaks it down, step by step.

What Is the National Budget?

The national budget is the government's annual financial plan. It sets out how much money the state expects to collect in taxes and other revenues, and how it plans to spend that money across all public services and government institutions.

Sierra Leone operates on a calendar fiscal year, meaning the budget runs from 1 January to 31 December each year. The process of building that budget, however, begins several months before the new year starts.

The legal foundation for the entire process rests on two key documents: the Public Financial Management (PFM) Act 2016 and Section 112 of the 1991 Constitution. These laws set the rules for how public money must be planned, approved, spent, and accounted for.

The Medium-Term Expenditure Framework (MTEF)

Sierra Leone does not plan its budget one year at a time. The government uses a three-year rolling Medium-Term Expenditure Framework (MTEF). This means every budget is designed within a broader three-year spending and revenue plan, so decisions today account for the financial pressures of the next two years as well.

The MTEF helps the government avoid short-term decisions that create long-term fiscal problems. It also aligns the budget with the national development plan and priority programmes, such as the government's current "Big Five Game Changers," which include food security, human capital development, energy, infrastructure, and digitalisation.

Step 1: The Budget Call Circular (July to August)

The budget process officially begins when the Ministry of Finance issues a document called the Budget Call Circular. This goes out to all Ministries, Departments, and Agencies (MDAs) across the government.

The circular sets the rules for that year's budget round. It communicates the government's spending priorities, the fiscal targets each institution must work within, and the format they must use to submit their funding requests. Think of it as the starting gun for the entire process.

Step 2: National Policy Hearings (August to September)

After the circular goes out, the Ministry of Finance holds National Policy Hearings. These are high-level consultations where the Ministry, along with the Ministry of Planning and Economic Development, reviews the major policies and priorities that should guide spending decisions.

These sessions involve ministers, civil society representatives, and development partners. They are meant to align government spending with the realities on the ground and with what citizens and stakeholders are actually asking for.

For the 2026 budget cycle, these hearings began on 11 September 2025.

Step 3: Bilateral Budget Discussions (September)

Following the policy hearings, each MDA sits down individually with the Ministry of Finance in what are called Bilateral Budget Discussions. During these meetings, institutions present their detailed spending plans, strategic priorities, ongoing projects, and new funding requests.

The Ministry of Finance reviews each submission, challenges unrealistic requests, and works to fit all the spending proposals within the country's available resources. This is the stage where trade-offs happen. Not every institution gets what it asks for.

For the 2026 cycle, bilateral discussions were held between 18 and 27 September 2025.

Step 4: Budget Consolidation and Cabinet Approval (October to November)

Once all MDA submissions have been reviewed, the Ministry of Finance consolidates them into a single national budget document. This draft includes two key components:

• The Appropriation Bill, which covers government expenditure across all MDAs.

• The Finance Bill, which covers revenue measures such as tax changes and domestic revenue mobilization.

The consolidated budget then goes to Cabinet for review and endorsement. Cabinet members debate the overall spending plan and must approve it before it can be presented to Parliament. For the 2026 budget, Cabinet endorsed the package on 20 November 2025.

Step 5: Parliamentary Presentation (November to December)

Once Cabinet has approved the budget, the Minister of Finance presents it to Parliament. By law, this must happen at least two months before the start of the new fiscal year.

The presentation takes the form of the Budget Speech, a major national address in which the Minister outlines the government's economic outlook, priorities, and spending decisions for the coming year. For the 2026 budget, this speech was delivered on 1 December 2025.

Step 6: Parliamentary Scrutiny and Debate (December)

Parliament does not simply rubber-stamp the budget. Lawmakers put it through a detailed review process, including:

• The Finance Committee, which examines revenue proposals in the Finance Bill.

• The Committee of Supply, which scrutinizes each MDA's spending allocation line by line.

• The Public Accounts Committee, which tracks accountability and past budget performance.

Vote controllers from MDAs are required to appear before Parliament during this process. Failure to attend can be treated as contempt of Parliament. Members of Parliament can ask questions, propose adjustments, and flag concerns about how public money is being allocated.

Step 7: Passage and Presidential Assent (Late December)

After debate is complete, Parliament votes on the Appropriation Bill. Once it passes by a majority, it is sent to the President for assent, after which it becomes law as the Appropriation Act.

This must happen before 1 January. The 2026 Appropriation Act, for example, was passed on 19 December 2025, authorizing a national budget of approximately NLe 27.7 billion.

Step 8: Budget Execution (January to December)

With the Appropriation Act in place, the government can begin spending. The Accountant-General and the Budget Bureau manage the release of funds to MDAs through a system of warrants. Institutions cannot spend freely; funds are released in phases based on approved plans.

Each MDA is required to submit quarterly reports on how it has used its allocation. The Ministry of Finance tracks actual spending against budgeted targets throughout the year.

In cases where unexpected events alter the government's financial situation, the government may request a Supplementary Budget. This is a mid-year revision to the Appropriation Act, authorized under Section 42(1)(a) of the PFM Act 2016. In July 2025, for instance, Parliament passed a Supplementary Appropriation Act authorizing an additional Le 14.46 billion due to shifting economic conditions.

Step 9: Audit and Accountability (After the Fiscal Year)

When the fiscal year ends, the work is not over. Each institution submits annual financial statements, and the Auditor-General conducts an independent audit of the public accounts. The audit report is submitted to Parliament, which uses it to hold the government accountable for how public money was spent.

This oversight role is critical. It is the mechanism that closes the loop between what the government promised in the budget and what it actually delivered.

Where Do Citizens Fit In?

The national budget affects every Sierra Leonean, yet most people never engage with the process. There are real opportunities for citizens to participate:

• National Policy Hearings are open to civil society organizations. If you belong to or work with a community group or NGO, you can advocate for your sector's priorities during this window.

• Parliamentary debates are public. You can follow proceedings through Parliament's communications channels or attend in person.

• The Citizens' Budget is a simplified version of the national budget published each year to help ordinary people understand what is being spent and where.

• Audit reports are public documents. Reading them is one of the most direct ways to hold your government accountable.

The Budget at a Glance

Here is a summary of the full budget cycle from start to finish:

Know the Budget. Know Your Rights.

The national budget is not a document for economists and civil servants alone. It is a public contract between the government and the people of Sierra Leone. Every allocation reflects a political choice about whose needs get prioritized and whose do not.

When citizens understand how the budget is made, they are better placed to ask the right questions, hold their representatives accountable, and advocate for the services and communities that matter to them.

The Salone Standard will continue to track budget developments, translate official documents, and report on how public money is being managed. Stay informed. Stay engaged.

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