The objective of the 2021 Public Expenditure and Financial Accountability (PEFA) repeat assessment for Sierra Leone, which is funded by the European Union, is to provide the government with an objective, indicator-led assessment of the national PFM system, including the gender responsive dimension, to promote an updated understanding of the overall fiduciary environment of the PFM systems, and to assist in identifying areas in need of further reform and development.

It is also aimed at performing an initial Gender responsive PFM assessment to provide a baseline for a number of monitoring indicators to be identified as part of the PFM results framework.