Journal Article
Substantial but Uneven Achievement

In the decade following the end of the civil war, the Government of Sierra Leone made substantial progress in strengthening public financial management. Improvements were achieved across all aspects of the budget cycle and were particularly notable with regard to budget execution functions. The main factors that appear to have contributed to these improvements are a strong starting position at the beginning of the cease-fire; political appetite for public financial management reforms; a cadre of motivated and professional local technical advisers; and considerable international support co-ordinated through budget support operations.