Sierra Leone: Technical Assistance Report-Governance and Corruption Diagnostic
Technical Assistance Reports, December 10, 2025
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- Sierra Leone: Technical Assistance Report-Governance and Corruption Diagnostic
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Bibliographic details
- Published: December 10, 2025
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229031974.019
Summary
- At the request of the Government of Sierra Leone, an inter-departmental IMF team conducted a Governance and Corruption Diagnostic (GCD).
- The GCD provides a detailed assessment of governance and corruption vulnerabilities in key state functions of fiscal governance, financial sector oversight, anti-money laundering and combating the financing of terrorism (AML/CFT), and rule of law.
- Informed by political economy analysis, the diagnostic considered the nature and severity of corruption in Sierra Leone and the effectiveness of anticorruption laws and institutions to address corruption risks.
- The diagnostic finds that key challenges—including institutional weaknesses, limited enforcement of the rule of law, and vulnerabilities in public procurement—have contributed to inefficiencies in the allocation of public resources and have, at times, undermined public trust in government.
- These practices constrain the fiscal space, limit the effectiveness of service delivery, discourage investment, and limit the potential for private sector–led growth.
- The GCD offers actionable recommendations to strengthen accountability, transparency, and institutional capacity necessary for sustainable growth and restoring public trust in institutions.
Key findings
- Governance and corruption vulnerabilities identified across:
- Fiscal governance
- Financial sector oversight
- Anti-money laundering and combating the financing of terrorism (AML/CFT)
- Rule of law
- Institutional weaknesses and limited enforcement of the rule of law reduce effectiveness of anticorruption frameworks.
- Vulnerabilities in public procurement contribute to inefficiencies in allocation of public resources and undermine public trust.
- Corruption-related practices have macroeconomic and developmental impacts:
- Constraining fiscal space
- Limiting effectiveness of service delivery
- Discouraging investment
- Limiting potential for private sector–led growth
Actionable recommendations (high-level)
- Strengthen accountability mechanisms across key state functions.
- Increase transparency in public procurement and fiscal governance.
- Build institutional capacity for effective enforcement of anticorruption laws.
- Enhance AML/CFT frameworks and financial sector oversight to address identified vulnerabilities.
- Improve rule of law enforcement to reduce impunity and restore public trust.
Subject and keywords (as listed)
- Subject: Allowance for corporate equity, Anti-money laundering and combating the financing of terrorism (AML/CFT), Corruption, Crime, Taxes
- Keywords: Accountability, Allowance for corporate equity, Anti-money laundering, Anti-money laundering and combating the financing of terrorism (AML/CFT), Corruption, Global, Governance and Corruption, Imf economist, Imf resident representative, International Monetary Fund to the authorities, legal department, Mining and minerals, Sierra Leone Revenue Administration, Sierra Leone., Transparency, West Africa
Content in this bundle
- tarea2025106-source-pdf