Section 3, The Government Budgeting and Accountability Act, 2005

(1) Subject to the Constitution and this Act, the Ministershall have the management of the Consolidated Fund and the control and direction of all matters pertaining to the public moneys of Sierra Leone. (2) Without prejudice to the generality of subsection (1), it shall be the responsibility of the Minister to– (a) develop the Government’s macrofiscal policy and the medium-term expenditure framework for the budget; (b) control and manage the preparation, monitoring and implementation of the budget, including any adjustments to the budget, and to ensure that all interested parties are able to participate fully in the decisions taken on the budget within the medium term expenditure framework developed by the Minister under paragraph (a) ; (c) publish by Government Notice and by any other appropriate means, the progress of budget implementation on a quarterly basis; (d) manage and control government cash, banking and payment arrangements, forecasting of cash flows, public sector accounting, the public debt and government financial assets and liabilities; (e) coordinate the management of external grants and loans made to Sierra Leone; (f) promote and enforce transparency and sound management in respect of the revenue, expenditure, assets and liabilities of budgetary agencies; (g) inspect the financial operations and asset management of budgetary agencies; and (h) maintain, subject to subsection (3) of section 119 of the Constitution and any other enactment, the annual accounts of Sierra Leone and submit them to the Auditor- General for audit and cause copies to be published for general public interest. (3) For the purposes of his functions under this section– (a) there shall be established or continue to exist within the Ministry, as the case may be, such departments, divisions or units, including the Accountant-General’s Department, the Budget Bureau, an aid coordination and management division, the Internal Audit Department, as the Minister may consider necessary or expedient, and (b) the Minister may– (i) establish treasury offices in large budgetary agencies for the receipt, custody and disbursement of public money as may be required in the implementing of the approved budget; (ii) issue such instructions and directions as he may find necessary or expedient.