Section 83, The Public Financial Management Act, 2016

The following financial statements shall be prepared inaccordance with such internationally accepted accounting standards as specified by the Accountant-General in consultation with the Institute of Chartered Accountants of Sierra Leone- (a) the annual financial statements of budgetary agencies, sub-vented agencies, other entities in the central government, local councils, Chiefdom Councils, other entities in the local government, and social security funds; (b) the annual financial statements of the Consolidated Fund; and (c) the annual financial statements of the central