Financing for equity in primary and secondary education
1. Education resources to subnational governments
2. Education resources to schools
3. Education resources to students and families
4. Social policies and family support programmes
Introduction
In Sierra Leone, education budgets are managed at both central and local levels. At the central level, the Ministry of Basic and Senior Secondary Education (MBSSE), the Ministry of Technical and Higher Education (MTHE), and the Teaching Service Commission (TSC) oversee funds, with the MBSSE receiving resources from the Ministry of Finance for administrative and operational costs.
At the local level, 22 local councils manage basic education (primary and junior secondary), reporting to the Ministry of Local Government and Rural Development. Transfers to councils cover examination fees, textbooks, teaching materials, education development, and support to government libraries. Full devolution is only partially implemented, and the MBSSE retains control over most spending.
Funds flow from the Ministry of Finance through three channels: the MBSSE for administration and operations, direct school fee subsidies for primary and junior secondary schools, and MBSSE payments for senior secondary school subsidies.
Government education spending is mostly recurrent, covering salaries, goods, services, and grants, while capital spending—mainly donor-funded—supports construction, repairs, and equipment. Tuition support, including Free Quality School Education grants, subsidies, and student loans, is the largest non-salary expense, mainly benefiting secondary schools and universities.
Flows of public funding for public educational institutions in Sierra Leone
1. Education resources to subnational governments
The 2004 Local Government Act, updated in 2022, provides the framework for decentralisation in Sierra Leone, with the first transfers to local councils made in 2005. This includes the devolution of core education functions from the central government to local councils, along with the transfer of financial resources to support these functions.
Budgets for local councils are transferred based on the Ministry of Finance’s Intergovernmental Fiscal Transfers and Allocations formula, which is reviewed annually and varies by sector. There are two main types of grants: direct grants (32%), used mainly for council administration (including salaries), and indirect grants (68%), which are paid directly to primary and secondary schools for free tuition, teaching materials, and textbooks.
In simple terms, the formula works as follows: 1. Each council receives a fixed lump sum, giving every council a basic allocation. 2. Councils receive additional funding proportional to the number of students enrolled in their schools compared with the national total. 3. Councils also receive funding based on the number of children aged 2–14 years in their area relative to the national population in that age group. These three components are weighted 40%, 35%, and 25%, respectively, and the sum of these three parts determines the council’s total entitlement from the direct education block grant.
In 2024, the education grant was recommended to be allocated to local councils with a small equity component as follows: lump sum (20%), total enrolment (45%), school-going age (30%), and children with special needs (5%). In 2022, the allocation was: lump sum (40%), total enrolment (35%), and population of school going-age (25%).
2. Education resources to schools
School Fee Subsidies
Schools receive subsidies that are transferred directly from the central level into school bank accounts. These funds are primarily used for paying salaries and improving school infrastructure. The school subsidy was first introduced in 2003, following the implementation of the fee-free primary education policy. In 2018, the government launched its national flagship programme, the Free Quality School Education (FQSE) Programme. This programme commits the government to abolishing school fees and providing schools with equivalent financing. Its aim is to ensure free quality education for all school-age children from pre-primary to secondary school, and to reduce the high rate of school dropouts caused by financial constraints faced by parents. The subsidies are intended for all students attending government and government-assisted schools. The total subsidy allocated to each school is determined by student enrolment numbers, as reported through the Annual School Census. Each student contributes to the calculation of the subsidy at fixed rates: SLE 10,000 for primary, SLE 50,000 for junior secondary, and SLE 60,000 for senior secondary.
Although subsidies are not distributed according to equity criteria, schools are expected to spend the funds according to the 2021 Policy Guidelines on the Use of the School Subsidy. These guidelines state that all activities funded by the subsidy should contribute to at least one of the following objectives: access, equity, and completion (30 per cent); quality, relevance, and integrity (50 per cent); and system strengthening (20 per cent).
Under the objectives of equity and inclusiveness, subsidies may be used to make schools more accessible to learners with disabilities, including the provision of toilets, changing rooms, ramps, and affordable assistive devices. They may also fund interventions that improve inclusiveness, such as enabling pregnant girls to continue attending school.
The government finances the programme jointly with development partners to cover admission fees, tuition fees, external examination fees, and teaching and learning materials.
Special Needs Education
Primary and secondary schools that cater to students with special needs receive dedicated funding from the government. These schools have been supported through government grants since before 2010, ensuring that resources are available to provide education tailored to the requirements of learners with disabilities.
3. Education resources to students and families
Currently, the government does not run any bursary or subsidy programmes for primary or secondary schools. In the past, however, tuition fee subsidies were offered to girls to help them attend secondary school.
Girls’ Subsidy Programme
The government previously provided tuition subsidies for girls at the junior secondary level to encourage them to complete primary education and continue their studies, under the Girl Child Education policy introduced in 2003. The programme began as a pilot in the Northern and Eastern regions before being rolled out nationwide. Although it was initially designed to cover enrolment fees, uniforms, teaching materials, and textbooks, only the school fee component was maintained due to high costs. In later years, the subsidy was discontinued as a regular expense and occasionally provided as a one-off budgetary measure, as in 2018. By 2025, government support for girls is limited to scholarships or grants for those studying Science, Technology, Engineering, and Mathematics in higher and technical institutions to improve access in these fields.
4. Social policies and family support programmes
Ministry of Gender and Children’s Affairs and Social Protection
At present, there are no social protection programmes specifically targeting school-aged children with an education component. However, the 2022–26 National Social Protection Strategy sets out objectives to provide educational waivers and incentives for marginalised children aged six to fourteen. This includes plans to expand the proposed child grant to cover children up to fourteen years, with the goal of ensuring that no child is prevented from attending school due to financial barriers. Over the period 2023–2040, the cost of the expanded child grant is projected to average SLE 1,399 million per year, with 64 per cent allocated to children aged three to fourteen. This expenditure is estimated to represent approximately 1.55 per cent of GDP each year.
5. School meal programmes
Sierra Leone’s school meal programme is managed by the Ministry of Basic and Senior Secondary School Education and was initially fully funded by external donors, with the government gradually beginning to provide funding from 2021. The programme targets pre-primary and primary school children, reaching 14 of the country’s 16 districts and 128 food-insecure chiefdoms, covering 80 per cent of schools as of 2023. The 2021 National School Feeding Policy set the long-term goal of transitioning to a fully homegrown model for all students in pre-primary, primary, and junior secondary schools. This approach aims to increase government ownership of the programme while prioritising schools in the most food-insecure areas.
While the planning and preparation of school meals is expected to follow the general recommendations of Sierra Leone’s Food-Based Dietary Guidelines elaborated by the Directorate of Food and Nutrition in the Ministry of Health, there are currently no official nutrition standards regulating the types of food provided or sold in and around schools.
