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Government Budgeting and Accountability (Amendment) Act, 2011

An Act amending the law on government budgeting, public expenditure and financial accountability in Sierra Leone.

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Summary

The Government Budgeting and Accountability (Amendment) Act, 2011 amends the Government Budgeting and Accountability Act, 2005, which provides the framework for public financial management — the preparation and execution of the budget, the control of public expenditure and the accountability of public officers for public money.

As an amending statute it alters specified provisions of the principal Act and must be read together with it. (The public financial management framework was later consolidated in the Public Financial Management Act, 2016.)

Main provisions

  • Amends specified provisions of the Government Budgeting and Accountability Act, 2005.
  • Concerns budgeting, public expenditure control and financial accountability.
  • Takes effect as part of, and is read together with, the principal Act it amends.
  • Part of the framework later consolidated in the Public Financial Management Act, 2016.