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Sierra Leone

2007   |  2006

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Summary

• Signaler couverte de données à partir 2006-07.

• The report lacks a materiality clause but details the companies, export dealers, chiefdoms and government agencies included in the reconciliation. It is notable that revenue reconciliation is performed at the chiefdom level
• The report provide some IMF and government data for comparison.
• The report does not indicate what portion of total mining revenues are covered by the nine commercial entities (six companies and three export dealers) covered. Only one of these companies is engaged in diamond mining.
• Companies contribute to an agricultural fund, although no details are given on how this fund is allocated.
• Data reliability is a concern. The reconciler notes that several companies may have revised their data to match the government data without providing any supporting materials.
• Sierra Leone scores low on timeliness.

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Commodity	EITI Production Volumes	Units	Indep. Source Production Volumes	Units	Price from EITI Report	Per Unit	Indep. Reference Price	Per Unit	Total Company Payments	Total Gov't Receipts	Notes
Diamond		carats	235,830	carats 1		$/carat
Gold		kg	212	kg 1		$/kg	24,656.50	$/kg 1
Rutile		mts	82,527	mts 1		$/mt	594.00	$/mt 1
Bauxite		mts	1,169,000	mts 1		$/mt	34.17	$/mt 1

Indicateurs de qualité des Rapport
1. Régularité
a) score	0.25
b) total reports / implementing years	1/4
2. Rapidité de diffusion des informations
Lag between fiscal year of data and publication year.	3
3. Matérialité
Report clearly defines a materiality threshold.	Non	The committee selected the commodities and companies to be included.
4. Fiabilité des données
Report contains audited data from:
a) companies	Oui	Validation report states that companies were required to submit audited data.
b) government	Non
5. Couverture
Revenue data includes the following revenue streams:
a) royalties	Oui
b) taxes	Oui
c) surface, rental or license fees	Oui
d) bonuses	Non
e) state-owned enterprise (SOE) payments	N/A	Sierra Leone had no SOE in 2006-07.
f) Report covers all extractive sector companies.	Yes	9/9 reported, including 6 mining companies (1 for diamonds) and 3 dealers/exporters.
g) Report states the price of any product received or sold by government.	Non
h) Report states the quantity of resources produced.	No
6. Écarts
Report contains:
a) information on the cause of revenue discrepancies.	Oui
b) reconciled data following the correction of discrepancies.	Oui	In many cases, companies did not provide adequate payment verification information during the reconcilliation process.
7. Flux de revenus des enterprises d’Etat
SOE Revenue Flow data is clearly explained in the report.	N/A	Sierra Leone had no SOE in 2006-07
8. Désaggrégation
Report provides financial data on individual:
a) companies	Oui	Only some company data was disaggregated.
b) revenue streams	Oui
c) projects	Non
d) commodities	Non
9. Compréhensibilité
Report contains:
a) a summary with key findings and revenue totals	Oui
b) clear indication of what currencies and units of measurement are used	Oui
c) written explanation of key findings and recommendations	Oui
d) a clear definition of terms	Oui
10. Accessibilité
Report is available:
a) in at least one official language	Oui
b) on a government website	Oui
Related Indicators
Revenue Watch Index, 2010	38.2
Corruption Perception Index, 2010	134
Open Budget Survey	N/A

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