Section 23, The Government Budgeting and Accountability Act, 2005

The budget documents to be laid before Parliament shallinclude– (a) a brief statement on the macro-economic conditions of Sierra Leone and the policies contained in the budget speech; (b) the medium term expenditure framework budget; (c) summary of revenues and expenditures, including the financing of the budget deficit, if any, and, in the case of a budget surplus, how such surplus is to be used; Budget Bureau and budget committees in Ministries, etc. District budget oversight committees. Budget to be laid two months before beginning of financial year. Budget documents. No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 200520 21 (d) estimates of revenues of each budgetary agency according to their revenue items; (e) estimates of expenditure of each budgetary agency, including both the recurrent and development expenditures in the same document, classified as follows:– (i) recurrent expenditure of each programme, broken down by expenditure items; and (ii) development expenditure of each development project, broken down by expenditure items; (f) a statement of government guarantees to third parties; and (g) the Appropriation Bill and other enactment required for the implementation of the budget, including the imposition or alteration of taxes.