By: By Isatu Yollah Bangura, Intern.
The Chairman of the Parliamentary Committee on Finance, Hon. Kekura Vandy, has called on Ministries, Departments and Agencies (MDAs) to strictly follow the laws and procedures governing the preparation of the 2027 national budget.
Hon. Vandy said the 2027 budget process must be guided by three key legal instruments: the 1991 Constitution of Sierra Leone, the Public Financial Management Act and the Standing Orders of Parliament.
He made the statement while highlighting relevant provisions of the three documents, stressing the need for MDAs and other stakeholders involved in the budget process to understand and comply with the law.
According to him, the national budget is more than a statement of government revenue and expenditure, as it serves as one of the most important instruments through which government translates its policies, development priorities and commitments into concrete programmes and services for the people of Sierra Leone.
“We are not just here to talk about budgets. Why do we need budgets? That is the reason why we need budgets,” he said.
Hon. Vandy acknowledged that previous budget processes had been characterized by challenges between Parliament and Vote Controllers, but said measures are being introduced to make the 2027 process more efficient and accommodating.
“This year is going to be a different world,” he said, adding that he intends to introduce computer-based systems to make the process easier for MDAs, provided that all submissions comply with the relevant legal requirements.
Referring to Section 112 of the 1991 Constitution, Hon. Vandy said the law provides for the preparation of estimates of revenue and expenditure and their presentation to Parliament for consideration.
He also referred to other constitutional provisions governing the participation of ministers and Members of Parliament in the budget process, stressing that the roles and powers of the Executive and Legislature are distinct under the 1991 Constitution.
“This is not the 1968 Constitution. The 1991 Constitution, power is separated,” he said.
Hon. Vandy further cited Sections 105 and 106 of the Constitution, which establish Parliament’s legislative authority, noting that Parliament has a central role in making laws and scrutinizing government business.
He also referred to Section 93, which provides for the establishment of parliamentary committees, highlighting their importance in the oversight and scrutiny of public finances and government programmes.
The Finance Committee Chairman therefore urged MDAs to familiarize themselves with the relevant provisions of the Constitution, the Public Financial Management Act and the Standing Orders and ensure that their budget submissions comply with the prescribed procedures.
He said the objective is to ensure a smoother, more transparent and legally compliant budget process as the country prepares for the 2027 budget.