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ACT
Supplement to the Sierra Leone Gazette Extraodinary
Vol. CXXXV, No. 14
dated 1st March, 2004
THE LOCAL GOVERNMENT ACT, 2004
ARRANGEMENT OF SECTIONS
Section No.
P
ART I–PRELIMINARY
1. Interpretation.
P
ART II–ESTABLISHMENT OF LOCALITIES AND LOCAL COUNCILS
2. Creation of localities.
3. Incorporation of local councils.
P
ART III–COMPOSITION OF LOCAL COUNCILS AND ELECTION OF
COUNCILLORS
4. Composition of local councils.
5. Period for elections.
6. Qualifications and disqualifications of Councillors.
7. Tenure of office of Councillors.
8. Oath to be taken by Councillors.
9. Vacancy in seats of Councillors.
10. Filling of vacancies.
11. Chairpersons.
12. Removal of Chairpersons.
13. Deputy Chairpersons.
14. First business of local councils.
P
ART IV–MEETINGS AND COMMITTEES OF LOCAL COUNCILS
15. Meetings of local councils.
16. Use of languages.
17. Standing Orders.
18. Minutes to be prima facie evidence.
19. Committees of local councils. P
ART V – FUNCTIONS OF LOCAL COUNCILS AND COUNCILLORS
20. Functions of local councils.
21. Local councils to delegate functions.
22. Ministries to formulate policies.
23. Ministries and Government Departments to consult local councils.
24. Joint committees of local councils.
25. Joint commercial activities.
26. Government to delegate functions.
27. Chiefdom Councils to co-operate with local councils.
28. Chiefdom Councils to perform certain functions.
29. Duties of Councillors.
30. Remuneration of Councillors, Chairpersons and Deputy Chairpersons.
P
ART VI–STAFF OF LOCAL COUNCILS AND ESTABLISHMENT OF LOCAL
GOVERNMENT SERVICE COMMISSION
31. Local Council Chief Administrator.
32. Other staff of local councils.
33. Staff to be responsible to local councils .
34. Assignment of staff.
35. Establishment of Local Government Service Commission.
36. Composition of Commission.
37. Tenure of office of members of Commission.
38. Functions of Commission.
39. Remuneration of members of Commission.
40. Meetings of Commission.
41. Committees of Commission.
42. Secretariat of Commission.
43. Local councils to establish departments.
44. Local procurement .
P
ART VII–FINANCIAL PROVISIONS
45. Financing of local councils.
46. Grants for local councils.
47. Grants for devolved services.
48. Basis of distribution of grants.
49. Grants for local councils’ administrative costs.
50. Councils may appeal to Minister.
51. Mode of payment. ii
Section No.

52. Establishment of Local Government Finance Committee.
53. Tenure of office of members of Local Government Finance Committee.
54. Remuneration of members of Local Government Finance Committee.
55. Local Government Finance Committee to recommend grant allocations.
56. Licences for trades, etc.
57. Fees.
58. Local councils and Chiefdoms to share revenues.
59. Local councils to determine local taxes.
60. Sharing of mining revenues.
61. Provisions as to licences generally.
62. Expenditure.
63. Local councils to have bank accounts.
64. Investment of funds.
65. Power to borrow monies.
66. Writing-off irrecoverable debts.
67. Local councils to prepare budgets.
68. Use of assets.
P
ART VIII–PROPERTY RATES
69. Property rates.
70. Assessment of buildings.
71. Appointment of valuers and Assessment Committee.
72. Valuation Lists or Rolls.
73. Objections to Valuation Lists or Rolls.
74. Rate books.
75. Occupied and unoccupied buildings.
76. Minister to issue guidelines.
77. Rates to be a charge on buildings.
78. Levy on owners’ goods for non-payment of rates.
79. Levy on occupiers’ goods.
80. Proceedings in case of non-payment of rates.
P
ART IX–ACCOUNTS AND AUDIT
81. Accounts and audit.
82. Auditor-General may disallow or surcharge.
83. Recovery of sums certified due.
P
ART X–INTERNAL AUDIT
84. Internal audit.P
ART XI– DEVELOPMENT PLANNING
85. Local councils to approve development plans.
86. Local Technical Planning Committee.
87. Review of development plans.
88. Availability of development plans.
89. Development plans not to be incompatible.
P
ART XII–BYE-LAWS
90. Local councils to make bye-laws.
91. Uniform bye-laws.
92. Validity of bye-laws.
93. Copy of bye-laws to be deposited at local councils’ offices.
94. Local councils to make bye-laws altering local customs.
P
ART XIII–WARD COMMITTEES
95. Establishment of Ward Committees.
96. Functions of Ward Committees.
P
ART XIV–RESPONSIBILITIES OF THE MINISTRY
97. Ministry to inspect and monitor activities of local councils.
98. Ministry to mediate.
99. Ministry to approve agreements.
100.President to take over administration of local councils.
101.Establishment of Provincial Coordinating Committees.
102.Functions and meetings of Provincial Coordinating Committees.
P
ART XV–TRANSPARENCY, ACCOUNTABILITY AND PARTICIPATION
103.Application of Anti-Corruption Act.
104.Declaration of assets.
105.Local councils to take inventories.
106.Security printing of revenue receipts.
107.Reports to be posted on notice boards.
108.Ministry to promote participatory processes in governance.
P
ART XVI–INTER-MINISTERIAL COMMITTEE ON DECENTRALIZATION
109.Establishment of Inter-Ministerial Committee on Decentralization.
110.Functions of Inter-Ministerial Committee.
111.Secretariat of Inter-Ministerial Committee. iiiiv
Section No.Section No.

Short title.
No. 1 2004
Sierra Leone
The Local Government Act, 2004
Being an Act to consolidate with amendments, the law on
local government, and to provide for the decentralisation and
devolution of functions, powers and services to local councils and
for other matters connected therewith.
[1st March, 2004] E
NACTED by the President and Members of Parliament in this
present Parliament assembled.
Date of com-
mencement.
PART XVII–MISCELLANEOUS
112.Appearance of local councils in legal proceedings.
113.Form of title deeds.
114.Documents to be prima facie evidence.
115.Description of properties of local councils.
116.Publication of notices.
117.Service of notices.
118.Hindering publication of notices, etc.
119.Inspection of documents.
120.Obstruction of inspection.
121.Obstruction of execution of Act.
122.Entry on premises for purposes of this Act.
123.Protection of Councillors and officers from personal liability.
124.General penalty.
P
ART XVIII–TRANSITIONAL PROVISIONS
125.First election of Chairpersons.
126.Devolution of functions.
127.Assignment of staff.
P
ART XIX–REGULATIONS
128.Regulations
P
ART XX–REPEALS
129.Repeals
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE
FOURTH SCHEDULE
FIFTH SCHEDULEv
Section No.
S
IGNED this 24th day of February, 2004
ALHAJI AHMAD TEJAN KABBAH,
President.
LS

No. 1Local Government Act2004
No. 1Local Government Act2004
PART I–PRELIMINARY
1. In this Act, unless the context otherwise requires –
“Anti-Corruption Commission” means the Anti-
Corruption Commission established by the Anti-
Corruption Act, 2000;
“assets” includes moveable and immoveable
properties;
“Chairperson” means a person elected in accordance
with section 11 or 125 and includes a mayor in the
case of the Freetown City Council;
“Chiefdom Councils” means Chiefdom Councils
established under the Chiefdom Councils Act;
“Commission” means the Local Government Service
Commission established by section 35;
“Constitution” means the Constitution of Sierra Leone,
1991;
“Councillor” means a member of a local council;
“devolved function” means a function performed by
Central Government but transferred to local councils
under section 20;
“elected Councillor” means a member of a local council
elected under paragraph (a) of subsection (1) of
section 4;
“elector” means any person whose name is on any
Register of Electors prepared in accordance with the
Electoral Laws Act, 2002;
“financial year” means the financial year of the
Government;“Inter-Ministerial Committee” means the Inter-
Ministerial Committee on Local Government and
Decentralisation established under section 109;
“locality” means the administrative area of a local
council and includes a district, town, city or
metropolis;
“local council” means a local council established under
paragraph (c) of subsection (2) of section 2;
“local tax” means the local tax established under the
Local Tax Act;
“Local Council Chief Administrator” means a person
appointed under section 31;
“Local Government Finance Committee” means the
Local Government Finance Committee established
under section 52;
“Minister” means the Minister charged with
responsibility for local government;
“Ministry” means the Ministry responsible for local
government;
“ordinarily resident” means the home or place where a
person normally resides and to which he returns after
any period of temporary absence;
“Paramount Chief Councillor” means a member of a
local council selected under paragraph (b) of
subsection (1) of section 4;
“transition period” means the first four years after the
establishment of a local council under paragraph (c)
of subsection (2) of section 2;
“ward” means an area within a locality which is
delineated and designated by the National Electoral
Commission for the purpose of electing a Councillor
to a local council.
Interpretation.
23
Act No.
6 of
1991 Act No.
1 of
2000
Cap. 61
Act No.
2 of
2002Cap 63

No. 1Local Government Act2004
No. 1Local Government Act2004
PART II–ESTABLISHMENT OF LOCALITIES AND LOCAL
COUNCILS
2.(1) Subject to subsection (2), the areas specified in
Part I of the First Schedule shall be localities.
(2) The President may for the purpose of this Act and
acting on the recommendation of the Ministry, the Ministry
responsible for finance and the National Electoral Commission, by
statutory instrument–
(a) declare any area within Sierra Leone as a
locality;
(b) assign a name to the locality;
(c) establish a council for the locality;
(d) provide for the number of persons
constituting the council;
(e) specify the place where the principal offices
of the local council are to be situated; and
(f) provide for such other matters as are required
by this Act to be included in the instrument
or are consequential to it.
(3) The Minister, the Minister responsible for finance, and
the National Electoral Commission shall, in making any
recommendation, consider–
(a) the population and population density;
(b) the geographical contiguity;
(c) the topography;
(d) future growth or expansion,
of the area.3.(1) A local council, established under subsection (2) of
section 2, shall be a body corporate with perpetual succession and a
common seal and may sue and be sued in its own name.
(2) A local council shall have power for the discharge of
any of its functions, to acquire and hold movable or immoveable
property, to dispose of such property and to enter into any contract
or other transaction.
P
ART III – COMPOSITION OF LOCAL COUNCILS AND
ELECTION OF COUNCILLORS
4.(1) A local council shall consist of the number of persons
prescribed under paragraph (d) of subsection (2) of section 2, made
up of–
(a) the Chairperson;
(b) such number of elected Councillors from the
locality, elected by universal adult suffrage
in accordance with the Electoral Laws Act,
2002; and
(c) the number of Paramount Chiefs in a locality
as specified in Part II of the First Schedule
selected by the Paramount Chiefs in the
locality to represent their interests.
(2) Paragraph (c) of subsection (1) applies only to
localities that have a system of paramount chieftaincy in terms of
section 72 of the Constitution.
(3) Every local council shall consist of not less than
twelve members.
(4) A person seeking to be a member of a local council as
an elected Councillor may present himself to the electorate as a
candidate of a political party or as an independent candidate. 45
Act No. 2 of
2002.Composition
of local
councils. Creation of
localities.Incorporation
of local
councils.

No. 1Local Government Act2004
No. 1Local Government Act2004
5.Elections to a local council shall be conducted every four
years.
6. (1) A person qualifies to be elected to a local council if the
person–
(a) is a citizen of not less than 21 years of age;
.
(b) is on the Register of Electors and is ordinarily
resident in the ward in which he seeks
election; and
(c ) has paid all taxes and rates in that locality as
required by law.
(2) A person shall be disqualified for election to a local
council if the person–
(a) is employed by the local council;
(b) will be unable to perform the functions of his
office by reason of infirmity of mind or body;
(c) has been sentenced to death or imprisonment
for an offence involving fraud, dishonesty
or violence or has been convicted of an
offence relating to or connected with
elections under any enactment, and has not
received a free pardon;
(d) being a practising professional, is
disqualified (otherwise than at his own
request) from practising his profession by
order of a competent authority;
(e) is a member of–
(i) Parliament;(ii)the Armed Forces;
(iii)the Sierra Leone Police;
(iv) the Judiciary;
(v) the National Electoral Commission;
(vi)the Civil Service; or
(f) is a–
(i) Paramount Chief; or a
(ii)Chiefdom Speaker
(iii)Minister.
7. Subject to this Act, a Councillor shall hold office for four
years.
8.Every Councillor shall, before taking his seat in the local
council, take and subscribe the oath prescribed in the Second
Schedule.
9.(1) The seat of a Councillor shall become vacant–
(a) upon the death of the Councillor;
(b) if by writing addressed to the Chairperson,
the Councillor resigns as a member;
(c) if the person becomes disqualified under
subsection (2) of section 6;
(d) if the Councillor is absent from more than
three consecutive ordinary meetings of the
Council without reasonable excuse and
without informing the Chairperson; or
(e) if the Councillor takes part in any
deliberations on a contract in which he has a
financial interest or votes on any decision
concerning the contract. 67
Period for
elections.
Qualifications
and disqualifi-
cations of
Councillors.
Tenure of
office of
Councillor.
Oath to be
taken by
Councillors
Vacancy in
seats of
Councillors.

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) A local council shall, upon a complaint made to it that
a Councillor is disqualified under paragraph (c ), (d) or (e) of
subsection (1), appoint a complaints and arbitration committee to
investigate the complaint.
(3) The complaints and arbitration committee shall
consist of such independent persons as the local council may
recommend and as may be approved by the Minister.
(4) The complaints and arbitration committee shall at such
time as may be determined by the council, submit a report of its
findings to the local council, which shall be made publicly available
when the minutes of the council’s discussion are made available.
(5) Where the local council, after studying the report,
passes a resolution supported by not less than two-thirds of all
members of the council to that effect, the member shall cease to be a
member of the council.
(6) A Councillor who is aggrieved by a decision of the
local council under subsection (5) may appeal to the High Court
against such decision.
10.(1) Whenever a vacancy occurs among the elected
Councillors, a bye-election shall be held by the National Electoral
Commission to fill such vacancy within ninety days of the occurrence
of the vacancy, but if the vacancy occurs within a period of six months
before the end of the tenure of office of the elected Councillor, no
bye-election shall be held.
(2) A person elected under subsection (1) to fill a vacancy
shall hold office, subject to this Act, for the unexpired term of the
previous elected Councillor.
(3) Where a vacancy occurs among the Paramount Chief
Councillors, the Paramount Chiefs in the locality shall, where
applicable fill such vacancy by selecting another Paramount Chief.(4) A Paramount Chief selected under subsection (3) shall
hold office, subject to this Act, for the unexpired term of the previous
Paramount Chief Councillor.
11 .(1) Subject to section 125, there shall be a Chairperson
for each local council, who shall be elected by universal adult suffrage
by electors of the locality.
(2) Subject to this Act, the term of office of a Chairperson
shall be four years and he shall be eligible for re-election for one
further term only.
(3) The Chairperson shall, without prejudice to the other
provisions of this Act-
(a) supervise the Local Council Chief
Administrator;
(b) cause to be prepared and submitted to the
local council for its approval, the annual
development plan and budget;
(c) report to the local council every month on
activities of the council over the past month
including the implementation of the council’s
decisions and policies;
(d) ensure that decisions and resolutions of the
local council are implemented;
(e) ensure that the financial affairs of the local
council are properly managed and controlled;
and
(f) perform such other functions as the local
council may determine.
(4) The office of the Chairperson shall become vacant-
(a) upon the death of the Chairperson; 89
Filling of
vacancies.Chairpersons

No. 1Local Government Act2004
No. 1Local Government Act2004 11
(b) upon the resignation of the Chairperson;
(c ) if the holder accepts appointment to another
public office;
(d) if the holder is sentenced to death or
imprisonment for an offence involving fraud,
dishonesty or voilence;
(e ) if circumstances arise under any other law
which disqualifies the holder from occupying
the office; or
(f) if the Chairperson is removed from office
under section 12.
12.(1) Subject to subsection (2), a Chairperson may be
removed from office by the local council by a resolution supported
by two-thirds of the Councillors on any of the following grounds-
(a) abuse of office;
(b) corruption;
(c) gross incompetence;
(d) gross misconduct or misbehaviour;
(e) such physical or mental incapacity as would
render the Chairperson incapable of
performing his duties; or
(f) failure or refusal without justifiable reasons
to implement lawful decisions of the local
council. 10
(2) For purposes of removing the Chairperson under
subsection (1) other than paragraph (e), a notice in writing signed by
not less than two-thirds of all the members of the council shall be
submitted to the Minister–
(a) stating that they intend to pass a resolution
of the council to remove the Chairperson on
any of the grounds set out in subsection (1);
and
(b) setting out the particulars of the charge
supported by the necessary documents
where applicable on which it is claimed that
the conduct of the Chairperson be
investigated for purposes of his removal.
(3) The Minister shall, seven days after receipt of the
notice referred to in subsection (2) cause a copy to be transmitted to
the Chairperson and the Chief Justice.
(4) The Chief Justice shall, within seven days after receipt
of the notice transmitted under subsection (3) constitute a Panel
comprising a Justice of the High Court and two other persons to
investigate the allegations contained in the notice and to report its
findings to the council stating whether or not there is a prima facie
case for the removal of the Chairperson.
(5) The Chairperson is entitled to appear at the
proceedings of the Panel and to be represented by a legal practitioner
or other person of his choice.
(6) If the Panel determines that there is a prima facie case
for the removal of the Chairperson under subsection (1) other than
paragraph (e) and if the local council passes a resolution for his
removal supported by the votes of not less than two-thirds of all
members of the council the Chairperson shall cease to hold office.
(7) For the purposes of removal of the Chairperson on
grounds of physical or mental incapacity under paragraph (e) of
subsection (1), there shall be submitted to the Minister a notice in
writing signed by not less than two-thirds of all the members of the
local council–
Removal of
Chairpersons.

No. 1Local Government Act2004
No. 1Local Government Act2004
(a) stating that they intend to pass a resolution
of the Council for the removal of the
Chairperson on grounds of physical or mental
incapacity; and
(b) giving particulars of the alleged incapacity.
(8) The Minister shall, within seven days after receipt of
the notice referred to in subsection (7) cause a copy to be transmitted
to the Chairperson and the Chief Justice.
(9) The Chief Justice shall, within seven days after receipt
of the notice transmitted in subsection (8) and after consultation
with the Medical and Dental Council, constitute a Medical Board
comprising three qualified medical specialists to examine the
Chairperson in respect of the alleged incapacity and to report its
findings to the local council.
(10)The Chief Justice shall inform the Chairperson of this
action when the Medical Board is constituted.
(11)The Medical Board shall examine the Chairperson
within fourteen days after its establishment.
(12)The Chairperson shall submit himself to the Medical
Board for examination on a day and at a time determined by the
Board.
(13) If the Medical Board determines that the Chairperson
is by reason of physical or mental incapacity unable to perform the
functions of the office of Chairperson and the council passes the
resolution for his removal supported by the votes of not less than
two-thirds of all members of the council, the Chairperson shall cease
to hold office.
(14) If the Medical Board, after the expiration of the period
of fourteen days referred to in subsection (11) reports that the
Chairperson has failed or refused to submit to the Medical Board and
the local council passes the resolution for his removal supported by
the votes of not less than two-thirds of all members of the council,
the Chairperson shall cease to hold office.(15)The Minister shall request the Deputy Chairperson
to convene the local council within fourteen days after the receipt of
the report of the Panel or Medical Board, as the case may be, a copy
of which shall be served on the Minister.
(16)The motion for the removal of the Chairperson shall
be moved within fourteen days of the receipt by the Minister of the
copy of the report of the Panel or the Medical Board, and failure to
do so shall render the resolution null and void.
(17)The Chairperson is entitled to appear in person and
be heard during the proceedings of the local council relating to the
motion for a resolution under this section.
(18)The expenses of the Panel and Medical Board shall
be met by the relevant local council.
13.(1) There shall be a Deputy Chairperson for each local
council, elected by a simple majority of all the Councillors from among
the elected Councillors.
(2) The Deputy Chairperson shall, subject to this Act,
hold office for four years.
(3) The Deputy Chairperson shall assist the Chairperson
in the performance of his functions and act in the absence of the
Chairperson.
(4) Section 13 shall apply with such modification as may
be necessary to the removal from office of a Deputy Chairperson.
14.Subject to section 11, the election of a Chairperson and a
Deputy Chairperson shall be the first business transacted at the first
meeting of a local council held after an election under section 6.
P
ART IV–MEETINGS AND COMMITTEES OF LOCAL COUNCILS
15. (1) A local council shall hold ordinary meetings at least
once every month, at such place and time as the Chairperson may
determine.13 12
Deputy
Chairpersons.
First business
of local
councils.
Meetings of
Councils.

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) Notice of the time and place of the ordinary meetings
of a local council shall be made public at least one week before each
meeting.
(3) The Chairperson or in his absence the Deputy
Chairperson or any Councillor appointed by the Councillors from
among themselves, shall preside at meetings of the Council.
(4) A Chairperson may, at any time and shall at the request
in writing of not less than one-third of the Councillors, call a special
meeting, the notice of which shall specify the object of such meeting.
(5) Except otherwise provided in this Act or in the
Standing Orders of the local council, matters for decision by a local
council shall be determined by a simple majority of the Councillors
present and voting.
(6) The quorum for a meeting of a local council shall be
half of all the Councillors, provided that where a local council holds
a meeting to discuss financial matters, the quorum for such meetings
shall be three-fourths of all members of the council.
(7) A local council may, at any time, require any officer
employed by it or under its control to attend any of its meetings to
provide information or assistance as the council may require, but
such officer shall not vote on any matter for decision by the council.
(8) Meetings of a local council shall be open to the public,
but where by resolution of the council the deliberations at a particular
meeting are of a confidential nature, the local council may meet in
camera.
16. (1) Subject to subsection (2), a local council may conduct
its deliberations in the English language or in any other language
common to the communities in the locality.
(2) The minutes of meetings and other records of a local
council shall be in the English language.15 14
17.(1) A local council shall make Standing Orders not
inconsistent with this Act to regulate the proceedings of the Council
and its Committees.
(2) The Standing Orders shall be adopted by not less
than two-thirds of the members of the Council.
(3) The Standing Orders shall at all times be followed and
observed and shall be binding on the local council.
18.(1) The minutes of a meeting of a local council shall be
signed by the Chairperson or other person who presided at the
meeting.
(2) The approved minutes of any meeting of a local
council or any committee of the Council, signed by the Chairperson
or other person presiding, shall be prima facie evidence of the matters
referred to in the minutes and shall be received in evidence without
further proof.
(3) Minutes of a meeting of a local council shall be made
public within fourteen days of being approved.
19.(1) A local council may appoint such committees
consisting of such councillors and performing such functions as the
council may think fit.
(2) Without prejudice to subsection (1), a local council
shall appoint–
(a) a development planning committee; and
(b) a budgeting and finance committee.
(3) Each Councillor, other than the Chairperson, shall serve
on at least one Committee during that member’s tenure of office.
(4) The Chairperson may attend a meeting of any
Committee, but shall not vote on any matter for decision by the
Committee. Standing
Orders.
Use of
languages.Minutes to be
prima facie
evidence.
Committes of
local councils.

No. 1Local Government Act2004
No. 1Local Government Act2004
(5) A Committee may co-opt any person to attend any of
its meetings to advise it on any matter being considered by it, but the
co-opted person shall not have a right to vote.
(6) A Committee shall regulate the procedure for its
meetings in accordance with the Standing Orders of the local council.
(7) All Committee meetings shall be open to the public.
(8) A local council may, by resolution, dissolve and
reconstitute any Committee which in its opinion is not performing its
functions effectively.
P
ART V – FUNCTIONS OF LOCAL COUNCILS AND COUNCILLORS
20.(1) A local council shall be the highest political authority
in the locality and shall have legislative and executive powers to be
exercised in accordance with this Act or any other enactment, and
shall be responsible, generally for promoting the development of the
locality and the welfare of the people in the locality with the resources
at its disposal and with such resources and capacity as it can mobilise
from the central government and its agencies, national and
international organisations, and the private sector.
(2) Without prejudice to the generality of subsection (1),
it shall be the function of a local council to–
(a) mobilise the human and material resources
necessary for the overall development and
welfare of the people of the locality;
(b) promote and support productive activity and
social development in the locality;
(c) initiate and maintain programmes for the
development of basic infrastructure and
provide works and services in the locality;(d) be responsible for the development,
improvement and management of human
settlements and the environment in the
locality;
(e) initiate, draw up and execute development
plans for the locality;
(f) coordinate and harmonise the execution of
programmes and projects promoted or carried
out by public corporations, other statutory
bodies and non-governmental organisations,
in the locality;
(g) cooperate with relevant agencies to ensure
the security of the locality;
(h) oversee Chiefdom Councils in the
performance of functions delegated to them
by the local council;
(i) determine the rates of local tax;
(j) approve the annual budgets of Chiefdom
Councils and oversee the implementation of
such budgets; and
(k) perform additionally the functions–
(i) devolved to it by the Third Schedule,
subject to section 126;
(ii)prescribed, if any, in the statutory
instrument made under subsection (2)
of section 2.
(3) The relevant Government Ministry shall, in respect of the
devolved functions–
(a) be responsible for policy matters;
(b) provide technical guidance to the local
councils; and
Functions of
local councils.
17 16

No. 1Local Government Act2004
No. 1Local Government Act2004
(c) monitor the performance of the functions by
the local councils.
21. (1) Subject to this Act, a local council may, as appropriate,
delegate any of its functions to such Chiefdom Council, body or
person as it may determine.
(2) Nothing in subsection (1) permits the delegation of
the power of a local council to legislate, impose rates, taxes, fees,
charges or borrow money, approve the budget or draw up development
plans of a local council.
(3) Any Chiefdom Council, body or person to whom a
function has been delegated shall, on a quarterly basis, submit a
written report which shall include such accounting or financial matters
as may be necessary, to the local council, and the report shall be
displayed in a conspicuous part of the premises of the local council
and in every ward of the chiefdom to which the functions was
delegated.
22.Government Ministries shall, in respect of any function
devolved to local councils under this Act or any other enactment
which relates to them, be responsible for the formulation of national
policies, and local councils shall act in accordance with such policies.
23.Government Ministries and Departments shall, in preparing
and undertaking any projects that shall affect a locality consult the
local council concerned.
24.(1) A local council may, in agreement with any one or
more other local councils appoint a joint committee for any projects
or matters in which they are jointly interested, and may delegate to
the committee any functions of the councils relating to the project or
matter for which the committee is appointed.
(2) A committee appointed under this section may be
authorised to co-opt additional members.(3) A committee appointed under this section shall, unless
otherwise directed, report its proceedings to the local councils
concerned.
25.A local council may, after notifying the Minister join any
other local council in promoting any commercial activity beneficial to
the localities.
26.(1) Without prejudice to section 20, a Government
Ministry may delegate to a local council such of its functions as it
may think fit.
(2) The Government Ministry shall, in respect of any
delegated functions, transfer to the local councils such resources
and powers as may be necessary for the efficient performance of the
delegated functions.
(3) A local council shall, after performing the delegated
functions, submit a report thereon to the relevant Minister.
27.Chiefdom Councils shall cooperate with local councils in
the performance of the functions of the local councils.
28.In cooperating with local councils, Chiefdom Councils shall
continue to perform the functions provided for in the Chiefdom
Councils Act, in particular–
(a) preventing the commission of offences in
their area;
(b) prohibiting or restricting illegal gambling;
(c) making and enforcing bye-laws; and
(d) holding land in trust for the people of
the Chiefdoms.
Local councils
to delegate
functions.
Chiefdom
councils to
cooperate
with local
councils.
19 18
Government
Ministries to
formulate
policies.
Government
Ministries and
Departments
to consult
local councils.
Joint
committees
of local
councils.Joint
commercial
activities.
Government
to delegate
functions
Chiefdom
councils to
perform
certain
functions. Cap. 61.

No. 1Local Government Act2004
No. 1Local Government Act2004
29.A Councillor shall–
(a) maintain close contact with his ward or
chiefdom, consult the electorate on issues to
be discussed in the local council and collate
their views, opinions and proposals for that
purpose, and present them to the local
council;
(b) report to the electorate the decisions of the
Council and the actions he has taken to solve
problems or deal with issues raised by the
electorate; and
(c) promote communal and other development
activities in the locality.
30.(1) Subject to subsection (2)–
(a) Councillors shall be paid such transport and
other allowances as the local council may
determine; and
(b) Chairpersons and Deputy Chairpersons shall
be paid such remuneration as the local council
may determine.
(2) Any allowances or remuneration paid shall be financed
by the local council under guidelines issued by the Ministry after
consulting the Ministry responsible for finance.
P
ART VI–STAFF OF LOCAL COUNCILS AND ESTABLISHMENT
OF LOCAL GOVERNMENT SERVICE COMMISSION
31.(1) There shall be a Local Council Chief Administrator
for each local council who shall be appointed by the local council
after consulting the Commission.
(2) The Local Council Chief Administrator shall be the
secretary to the local council and the head of the administration
of the local council. (3) Applicants for the post of Local Council Chief
Administrator and other established posts in the local councils shall
meet selection criteria determined by the Commission and shall go
through a competitive process that is open and transparent.
(4) A Local Council Chief Administrator shall–
(a) be responsible for the financial and other
resource management and the day-to-day
administration of the local council;
(b) be responsible for the implementation of all
lawful decisions of the local council;
(c) assist and advise the Chairperson in the
performance of his functions;
(d) supervise and coordinate the activities of the
other staff and Departments of the local
council;
(e) have custody of all documents and records
of the local council;
(f) perform such other functions as the local
council or Chairperson may determine; and
(g) ensure that staff performance standards are
met.
(5) A Local Council Chief Administrator shall, in the
performance of his functions, ensure that there is accountability and
transparency in the management and delivery of the local council’s
services.
32.(1) Subject to subsection (2), a local council shall
appoint such other staff, after consulting the Commission, as may be
necessary for the proper and efficient performance of its functions.
Duties of
Councillors.
Remuneration
of Councillors,
Chairpersons
and Deputy
Chairpersons
Other staff of
local councils.
21 20
Local Council
Chief
Administrator.

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) A local council need not consult the Commission
in respect of the appointment of staff below such level as may be
specified in guidelines issued by the Commission.
33.(1) The Local Council Chief Administrator shall be
responsible to and subject to the general directions of the local
council.
(2) The other staff of a local council shall be
responsible to the Local Council Chief Administrator.
34. (1) The Government may, at the request of a local
council made through the Minister, assign public officers to the local
council to assist it in performing its functions.
(2) A public officer assigned under subsection (1)
shall–
(a) be responsible to the Local Council Chief
Administrator;
(b) in respect of social security and other rights,
be deemed to be in the service of Government;
and
(c) at the conclusion of his assignment, either
be appointed by the local council as its staff
or revert to his former place of employment.
35.There is hereby established a Commission to be
known as the Local Government Service Commission.
36.(1) The Commission shall consist of-
(a) a chairman, who shall be a person with
considerable knowledge and experience in
public administration and local government
matters;(b) a representative of the Ministry;
(c) a representative of the Public Service
Commission;
(d) a representative of the Establishment
Secretariat; and
(e) four other persons with considerable
knowledge of local government matters, three
of whom shall be women.
(2) The members of the Commission shall be
appointed by the President with the approval of Parliament.
37.(1) The members of the Commission, other than the
ex-officio members, shall hold office for three years and shall on the
expiration of that term be eligible for re-appointment for another term
only.
(2) Any member of the Commission other than an
ex-officio member, may resign his office in writing addressed to the
President through the Minister.
(3) Where the office of a member of the Commission
other than an ex-officio member, becomes vacant through death,
resignation or any other cause before the expiration of that member’s
term of office, the Minister shall notify the President in writing of the
occurrence of the vacancy and the President, with the approval of
Parliament, shall appoint another person, in the place of that member,
to hold office for the unexpired term of office of that member.
(4) Where it appears to the President on the written
recommendation of the Minister that any member of the Commission
is incapacitated by absence from Sierra Leone, illness or any other
cause from performing the duties of his office, the President may
appoint another person to hold office in his place until such time as
the President is satisfied that the incapacity of that person has
terminated or until the term of the member expires, whichever first
occurs.
Staff to be
responsible to
local councils.
Establishement
of Local
Government
Service
Commission.Tenure of
office of
members of
Commission.
23 22
Assignment
of staff.
Composition
of
Commission.

No. 1Local Government Act2004
No. 1Local Government Act2004
(5) A member of the Commission, other than an ex-officio
member, who is absent from three consecutive meetings of the
Commission without reasonable cause shall cease to be a member.
(6) The President may, in writing remove a member of the
Commission for inability to perform his functions by reason of
infirmity of mind or body or for misconduct.
38.(1) The Commission shall be responsible for providing
regulatory, performance management and management functions to
the system of decentralised government established under this Act.
(2) Without prejudice to the generality of subsection (1),
the Commission shall–
(a) after consulting the Public Service
Commission, develop policy guidelines for
the recruitment, training, promotion,
remuneration and discipline of staff of local
councils, including guidelines setting out
disciplinary and arbitration procedures and
procedures for the handling of petitions
arising from the staff of the Council;
(b) set staff performance standards within which
local council employees shall carry out their
functions and discharge their duties;
(c) develop professional standards and
guidelines for the various categories of the
staff of local councils in conjunction with
professional bodies;
(d) assist in carrying out organisational and job
analysis for local councils;
(e) after consulting the Public Service
Commission, develop common schemes of
service and performance appraisal systemsthat will enable staff in central and local
government to have equal opportunity in
determining their promotions and career
development; and
(f) promote equal opportunity practices within
local councils.
39.Members of the Commission shall be paid such
remuneration as shall be determined by the Minister after consulting
the Minister responsible for finance.
40.(1) The Commission shall meet for the despatch of
business at such times and in such places as the Chairman may
determine, but shall meet at least once in every three months.
(2) The Chairman shall, upon the written requisition of
not less than one-third of the members of the Commission, convene
a special meeting of the Commission.
(3) The quorum at a meeting of the Commission shall be
five members.
(4) The Chairman shall preside at all meetings of the
Commission at which he is present, and in his absence a member of
the Commission elected for that purpose by members of the
Commission present at the meeting shall preside.
(5) Decisions of the Commission shall be by majority vote
of the members present and voting at a meeting, and in the event of
an equality of votes, the Chairman or other person presiding shall
have a second or casting vote.
(6) The Commission may co-opt any person to attend
any of its meetings, but no co-opted person shall vote at the meeting.
(7) Subject to this Act, the Commission shall regulate
the procedure for its meetings.
Functions of
Commission.Remuneration
of members
of
Commission.
25 24
Meetings of
Commission.

No. 1Local Government Act2004
No. 1Local Government Act2004
41.The Commission may, for the purpose of better enabling it
to discharge its functions, appoint committees consisting of members
or non-members and may assign in writing to any of the committees
such of its functions as it may determine.
42.(1) The Commission shall be serviced by a secretariat.
(2) The secretariat shall consist of a Secretary and such
other staff as may be required for the efficient discharge of the
functions of the Commission.
(3) The Secretary and other staff of the Commission shall
be public officers and shall be assigned by the Establishment
Secretary.
(4) The Secretary shall be the head of the secretariat and
shall be responsible to the Commission for–
(a) the day-to-day administration of the affairs
of the Commission;
(b) the recording and keeping of minutes of
meetings of the Commission;
(c) the supervision and control of the staff of
the Commission ;
(d) the provision of technical and other support
to the Commission to better enable it to carry
out its functions;
(e) implementing the decisions of the
Commission; and
(f) the performance of such other duties as the
Commission may determine.
43.(1) Each local council shall, in the discharge of its
functions, establish the departments specified in the Fourth Schedule,
and may establish thematic functional departments after consulting
the Commission.(2) Each local council shall be responsible for the
preparation, administration and control of budgetary allocations of
the departments.
44. Every local council shall invite tenders and process
procurement contracts in accordance with existing Government
guidelines on procurements.
P
ART VII–FINANCIAL MATTERS
45.(1) Local councils shall be financed from their own
revenue collections, from central government grants for devolved
functions and from transfers for services delegated from Government
Ministries.
(2) Local councils shall make adequate efforts to collect
revenues from their own sources.
(3) Grants shall be provided to local councils in
accordance with sections 46, 47 and 48.
(4) Local council revenue sources shall comprise-
(a) precepts from local taxes;
(b) property rates;
(c) licences;
(d) fees and charges;
(e) share of mining revenues;
(f) interests and dividends; and
(g) any other revenue due to the Government
but assigned to local councils by the Minister
responsible for finance by statutory
instrument.
Local councils
to establish
departmentsFinancing of
local councils
27 26
Committees
of
Commission.
Secretariat of
Commission.Local
procurements.

No. 1Local Government Act2004
No. 1Local Government Act2004
46.(1) Each year, local councils shall be paid tied grants–
(a) for the discharge of the devolved functions;
and
(b) towards their administrative costs .
(2) The total amount of grants to be allocated to local
councils each year shall form part of the national budget and shall be
published by Government Notice and in the national newspapers.
(3) When presented in the national budget, the total
amount of the grants to local councils shall not be changed unless
the total amount of funding is changed and, in such circumstances,
the changes for individual local councils shall be based on
recommendations of the Local Government Finance Committee.
47.(1) Until and including the financial year ending in 2008,
Parliament shall appropriate to local councils as a tied grant for each
devolved service, at least that amount necessary to continue the
operation and maintenance of that service at the standard to which it
was provided in the year prior to its devolution.
(2) For the period thereafter, Parliament shall appropriate
to local councils the amount that enables the councils to provide
those devolved services at an appropriate standard.
(3) Annual changes in the total grants appropriated for
devolved services to local councils as a whole shall not be less
advantageous than the annual changes in the total budgetary
appropriation made to Government Ministries.
(4) Parliament may specify the functions on which these
untied grants must be spent, so as to ensure that national priorities
and standards of service are met.48.(1) Until and including the financial year ending in 2008,
the allocation between local councils of each of the tied grants for
devolved services shall be recommended to the Local Government
Finance Committee by the Ministry responsible for the function that
is the subject of a tied grant, and shall be based on principles of
equity.
(2) After that period, the allocation of untied grants shall
be based on the relative needs of the local councils to provide services
for their residents and the relative capacities of the councils to raise
revenue.
49.(1) A tied grant shall be paid to local councils towards
their administrative costs.
(2) The allocation of the grant refered to in subsection
(1) between local councils shall be based on objective factors reflecting
expenditure needs, local revenue capacity and the financial and
administrative performance of the councils.
(3) The amount of the grant refered to in subsection (1)
shall increase each year at least in line with inflation.
50.(1) Any local council dissatisfied with the distribution of
any grant may appeal to the Minister.
(2) An appeal under subsection (1) shall be accompanied
by a detailed statement of how the allocation does not conform to the
principles on which the distribution is to be based.
.
(3) Applying procedures specified in law, the Minister
shall consider and determine the outcome of the appeal within thirty
days of its receipt and shall make public the reasons for his findings
within fourteen days of his decision.
51.(1) Subject to their compliance with conditions attached
to previous payments by the Ministry responsible for finance,
payments shall be made to local councils on a monthly basis. Grants for
local
councils.
Grants for
devolved
services.Basis of
distribution of
grants.
29 28
Grants for
local councils’
administrative
costs.
Councils may
appeal to
Minister.
Mode of
payment.

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) Grants and transfers to local councils shall be paid by
the Ministry responsible for finance directly into the bank accounts
of local councils.
52.(1) There is hereby established the Local Government
Finance Committee which shall consist of–
(a) a senior representative of each of the
Ministries responsible for finance, local
government and development and economic
planning; and
(b) four other persons nominated by the
Chairpersons of all local councils, such
persons having considerable knowledge of
public finance but no allegiance to any local
council.
(2) One of the members nominated by the Chairpersons
shall chair meetings of the Local Government Finance Committee.
(3) The Local Government Finance Committee may co-
opt such persons as are necessary to assist it to perform its duties.
(4) Subject to this section, the Local Government Finance
Committee shall regulate the procedure for its meetings.
(5) The Ministry responsible for finance shall provide
the secretariat for the Local Government Finance Committee.
(6) The members of the Local Government Finance
Committee shall be appointed by the President with the approval of
the Parliament.
53.(1) The members of the Local Government Finance
Committee, other than the ex-officio members, shall be appointed for
three years and shall, on the expiration of that term, be eligible for re-
appointment for only one further term.(2) Any member of the Local Government Finance
Committee, other than an ex-officio member, may resign his office in
writing addressed to the President through the Minister.
(3) Where the office of a member of the Local Government
Finance Committee, other than an ex-officio member, becomes vacant
through death, resignation or any other cause before the expiration
of that member’s term of office, the Minister shall notify the President
in writing of the occurrence of the vacancy and the President, with
the approval of Parliament, shall appoint another person, in the place
of that member, to hold office for the unexpired term of office of that
member.
(4) Where it appears to the President, on the written
recommendation of the Minister, that any member of the Local
Government Finance Committee is incapacitated by absence from
Sierra Leone, illness or any other cause, from performing the duties
of his office, the President may appoint another person to hold that
member’s office until such time as the President is satisfied that the
incapacity of that member has terminated or until the term of the
member expires, whichever first occurs.
(5) A member of the Local Government Finance
Committee, other than an ex-officio member, who is absent from three
consecutive ordinary meetings of the Commission without reasonable
cause, shall cease to be a member.
(6) The President may, in writing remove a member of the
Local Government Finance Committee for inability to perform the
functions of a committee member by reason of infirmity of mind or
body or for misconduct.
54.Members of the Local Government Finance Committee shall
be paid such remuneration as shall be determined by the Minister
after consulting the Minister responsible for finance.
Establishment
of Local
Government
Finance
Committee.
Tenure of
office of
members of
Local
Government
Finance
Committee.
31 30
Remuneration
of members of
Local
Government
Finance
Committee.

No. 1Local Government Act2004
No. 1Local Government Act2004
Fees.
33 32
Local councils
to determine
local taxes.
55.The Local Government Finance Committee shall –
(a) recommend to the Minister responsible for
finance the amount of grant allocations to
each local council; and
(b) indicate the formulae used in arriving at the
various amounts recommended.
56.(1) A local council shall issue a licence to any person in
a locality who–
(a) establishes or maintains premises from which
to practise any trade, business or profession;
(b) owns any cart, wagon or other non-motorised
vehicle or canoe; or
(c) holds any concert, dance, musical, theatrical
or other entertainment.
(2) A local council shall charge such fees for the issuance
of a licence as it may determine.
(3) A non-motorised vehicle for which a licence is issued
under subsection (1) shall have affixed on it the number plate assigned
to it by the local council.
(4) No licence shall be issued under subsection (1) in
respect of any vehicle which the local council is satisfied is in such
condition as to endanger persons or property or cause unnecessary
suffering to any animal drawing it.
57.Local councils shall charge fees for–
(a) the use of markets;(b) the use of bus, taxi, car or lorry parks;
(c) the extraction of fish, timber, sand and other
building materials; and
(d) services provided by the councils.
58.Revenue raised from local taxes and from mining revenues,
other than those collected by the Government, shall be shared
between the local councils and the Chiefdom Councils.
59.(1) Local councils shall–
(a) three months before the end of each financial
year determine the amount of local tax to be
paid during the forth coming financial year
by every person liable to pay such tax within
each locality; and
(b) determine the percentage of the local tax to
be paid to it, to be called the precept, as it
may by resolution determine and as it requires
as revenue.
(2) Local councils shall notify each Chiefdom Council in
its administrative area where applicable, of the amount of the local tax
and the precept for the forth-coming financial year, not later than two
months before the end of each financial year.
(3) The Chiefdom Councils shall, where applicable,
collect the local tax and pay the precept to the local council.
60.Local councils shall be entitled to such share of revenues
from mining as may be determined by the Ministry after consulting
the Ministries responsible for finance and mineral resources.
61.(1) A licence may be issued under this Part subject to
such conditions as may be contained in any bye-laws or, where there
is no provision in the bye-laws, such conditions as the local council
may think fit.
Licences for
trades, etc.Local councils
and
Chiefdoms to
share revenue. Local
Government
Finance
Committee
to
recommend
grant
allocations.
Sharing of
mining
revenues.
Provisions as
to licences
generally.

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) Any condition stipulated in a bye-law or by a local
council shall be endorsed in detail or by reference on the licence.
(3) A person required to hold a licence referred to in this
Part who, upon demand being reasonably made by any authorised
officer of the local council fails to produce his licence for inspection,
commits an offence and is liable on conviction to a fine not exceeding
Le500,000 or to a term of imprisonment not exceeding three months,
or to both the fine and imprisonment.
(4) A person who, without the appropriate licence, does
any thing for which a licence is required under this Part or who, being
the holder of a licence issued under this Part contravenes any of the
conditions contained in the licence, commits an offence and is liable
on conviction to a fine not exceeding Le600,000 or to a term of
imprisonment not exceeding six months, or to both the fine and
imprisonment.
(5) A person who lets out, hires, lends or borrows a
licence or who not holding a valid licence produces, exhibits, or uses
a licence, commits an offence and is liable on conviction to a fine not
exceeding Le600,000 or to a term of imprisonment not exceeding six
months or to both the fine and imprisonment.
(6) A local council may revoke a licence when the holder
has been convicted of an offence under subsection (4) or (5).
62.Subject to this Act, a local council may incur all expenditure
necessary for or incidental to the carrying out of any functions
conferred on it under this Act or any other enactment, provided that
the expenditure is included in the approved budget of the local council.
63.A local council shall open and maintain a bank account for
all revenues and other monies raised or received by it under this Act
or any other enactment.
64.(1) Subject to subsection (2), a local council may invest
any portion of the monies of the council in stocks and bonds or in
such other investment as the council may approve.(2) The Minister shall, after consulting the Minister
responsible for finance, make regulations concerning investment of
funds by local councils.
65.A local council may raise loans or obtain overdraft within
Sierra Leone of such amounts, from such sources, in such manner,
for such purposes and on such conditions as the Minister, after
consulting the Minister responsible for finance , may approve; except
that no approval is required where the loan or overdraft to be raised
does not exceed such amount as the Minister may, after consultation
with the Minister responsible for finance, by statutory instrument
determine.
66.(1) Subject to subsection (2), a local council may, by
resolution, write off as irrecoverable debt, in any one year, any sum
due or payable to the council from or by any person for any reasonable
cause where the sum due and payable to the council does not exceed
such amount as the Minister may, with the approval of Cabinet and
by notice published in the Gazette, determine.
(2) The local council shall, within twenty-one days after
the end of each quarter, inform the Minister in writing of the total sum
written off during that quarter and the reasons for doing so.
67.(1) Every local council shall cause to be prepared for its
approval a budget for each financial year three months before the
beginning of that year.
(2) The budget shall–
(a) subject to subsection (3) of section 85 reflect
the priorities and needs of the locality as
contained in the local council’s development
plan;
(b) balance income and expenditure by way of
annual financial estimates of revenue and
expenditure;
Expenditure.
Local councils
to have bank
accounts.
Investment of
funds.Power to
borrow
monies.
Writing off
irrecoverable
debts.
35 34
Local
Councils to
prepare
budgets.

No. 1Local Government Act2004
No. 1Local Government Act2004
(c) be prepared in accordance with procedures
prescribed by law; and
(d) be a public document and shall be posted on
the notice board of the local council when
approved by the council and during the
whole of the financial year to which it applies.
(3) A copy of the budget shall be submitted to the
Commission and the Local Government Finance Committee.
(4) The Ministry responsible for finance shall, after
consultaion with the Ministry issue guidelines for the preparation of
budgets under this section.
68.A local council may use its assets for the generation of
income for the council.
P
ART VIII–PROPERTY RATES
69.(1) The property rates provided for in the estimates of a
local council in any financial year shall be a uniform rate on the
assessed annual value of assessed buildings and shall be a single
rate in respect of each class of assessed buildings.
(2) The rates provided for in the estimates approved by a
local council (hereinafter referred to as the approved rate) shall be
imposed and levied by the local council and shall, subject to this Act
be payable by the owner to the council on such date as the council
may by notice to the owner determine.
(3) A local council may, by resolution approve payment
of rates in two or more equal instalments to be paid within one financial
year.
(4) The resolution shall state the period after which if full
payment is not made, the owner shall be deemed to have refused or
neglected to pay.70.There shall be liable to be assessed in accordance with this
Part, all buildings (including buildings owned by or in occupation of
the Government and the local council) within a locality except–
(a) any church, chapel, mosque meeting-house
or other buildings exclusively used for public
religious worship;
(b) buildings used as public hospitals and
clinics;
(c) buildings used for charitable purposes;
(d) buildings used for public educational
purposes including public universities,
colleges and schools;
(e) buildings on burial grounds and crematoria;
and
(f) buildings owned by diplomatic missions as
may be approved by the Ministry responsible
for foreign affairs.
71.(1) A local council may for the purposes of this Part
appoint valuers and an Assessment Committee.
(2) An Assessment Committee shall consist of such
members of the local council as the council may determine.
72. (1) Valuation Lists or Rolls showing the assessed annual
value of all buildings assessable under this Part shall be prepared by
the valuers and approved by the local council on the recommendation
of the Assessment Committee in accordance with Part I of the Fifth
Schedule.
(2) Any person owning or in occupation of or interested
in any assessable building shall be entitled to inspect the Valuation
Lists or Rolls and to take copies of or extracts from them on payment
of a fee to be determined by the local council.
Property
rates. Use of assets.Assessment of
buildings.
Valuation
Lists or Rolls. Appointment
of valuers and
Assessment
Committee.
37 36

No. 1Local Government Act2004
No. 1Local Government Act2004
73. (1) Objections to and amendments of any Valuation List
or Roll shall be determined and made in accordance with such
procedures as the Minister may prescribe.
(2) Every Valuation List or Roll shall remain in force until
it has been replaced with a new List or Roll.
74.A local council shall keep a Rate Book as provided for in
Part II of the Fifth Schedule and the Rate Book shall be open for
inspection during office hours.
75.(1) Rates are payable whether the building is occupied or
unoccupied.
(2) Where it is shown to the satisfaction of the local council
that an assessed building or a part of it has been demolished or
removed during any financial year, the council shall, on the application
of the person who has paid the amount of the rate payable in respect
of the building, order to be refunded to that person such proportion
of the amount paid as the council may consider reasonable having
regard to all circumstances; except that, in the case of a demolition or
removal otherwise than by order of the council or a court, no refund
shall be made unless the owner of the building has, within thirty days
of the demolition or removal, given notice in writing to the council.
76.The Minister may, after consulting the Minister responsible
for finance issue guidelines for the making and levying of rates.
77.The amount of approved rate together with any levy or
expenses (if any) shall, until paid be a charge on the building and the
charge shall have priority over all other claims except claims by
Government.
78. (1) If any owner liable to pay a rate or his agent refuses or
neglects to pay such rate at the time and in the manner provided for
such payment the Chairperson shall issue a warrant to the bailiff of
the local council requiring him to levy the warrant on the moveable
property of the owner and sell such property by public auction to the
highest bidder within twenty days of levying the warrant.(2) The warrant shall be in the Form 1 of the Fifth Schedule.
(3) The bailiff shall cause notice of the sale to be
advertised at least five days before the sale.
(4) Any money arising out of the sale shall be applied to
the payment of the rate and other expenses incurred as a result of the
sale and the surplus if any shall be returned to the owner or person
entitled to it.
79.(1) If the bailiff, acting under section 78 finds no moveable
property or if the amount realised from the sale is insufficient, the
Chairperson shall issue another warrant requiring the bailiff to demand
payment from the occupier of the building of the amount stated in the
warrant and in default of payment of the amount by the occupier
within twenty days to levy the amount on the moveable property of
the occupier.
(2) The warrant shall be in the Form 2 of the Fifth Schedule.
(3) An occupier may deduct any money paid by him under
subsection (1) from the amount of rent payable by him to the owner
and if a levy is made on his moveable property, he may also deduct
the amount of the levy from the rent.
(4) Where there is an existing contract, whether verbal
or written, between the owner and occupier that the occupier shall
pay the approved rate and the owner pays all or any part of the rate,
the owner may increase the rent by the amount of the rate paid by him
or if he thinks fit, to sue the occupier for the amount paid by him.
80.If the remedies provided in sections 78 and 79 have failed
to realise the full amount of the approved rate together with any
costs and if such amount remains unpaid six months after the date on
which the default occurred, the local council shall apply to the court
for the sale of the building.
Rates to be a
charge on
buildings. Minister to
issue
guidelines. Rate books.
Occupied and
unoccupied
buildings.
Levy on
owners’ goods
for non-
payment of
rates.Levy on
occupiers’
goods
39 38
Proceedings
in case of
non-payment
of rates. Objections to
Valuation
Lists or Rolls.

No. 1Local Government Act2004
No. 1Local Government Act2004
PART IX–ACCOUNTS AND AUDIT
81.(1) Every local council shall keep proper books of
accounts and proper records in relation to the accounts and shall,
within the first quarter of the next financial year, prepare a statement
of its final accounts in conformity with existing financial regulations.
(2) The accounts and financial statements of a local
council shall be audited by the Auditor-General or an auditor
appointed by him within six months after the close of the financial
year, and the council shall provide the auditors with all the necessary
and appropriate facilities for the examination of the accounts and
statements of the council.
(3) The Auditor-General shall submit a report of the audit
to the local council concerned and the Minister.
(4) The Auditor-General shall draw attention to any
irregularities in the accounts in the report.
(5) The accounts and the Auditor-General’s report
thereon shall be public documents and shall be posted in a
conspicuous place in the locality for public scrutiny.
(6) The Chairperson shall lay the annual accounts
together with the Auditor-General’s report thereon before the local
council within thirty days of receipt of the report.
(7) The Chairperson shall submit a report to the Minister
on actions taken by the local council on the report within sixty days
of receipt of the report.
(8) The Minister shall lay the report of the Auditor-
General and a report of actions taken thereon if any, before Parliament.
82.(1) In the performance of his functions under this Act,
the Auditor-General shall have power to disallow any item of
expenditure which is contrary to this Act and to surcharge–(a) the amount of any expenditure disallowed on
the person responsible for incurring or
authorising that expenditure;
(b) any sum which has not been duly brought
into account upon the person by whom the
sum ought to have been brought into
account; or
(c) the amount of any loss or deficiency upon
the local council, any member of the council
or any person by whose negligence or
misconduct the loss or deficiency has been
incurred, and shall give notice to the person
affected.
(2) In giving notice of any disallowance or surcharge
under subsection (1), the Auditor-General shall state in writing the
grounds upon which his decision is based.
(3) A person against whom a disallowance or surcharge
was made by the Auditor-General may appeal to the High Court not
later than thirty days after the Auditor-General has given notice of
the disallowance or surcharge.
(4)Any sum certified by the Auditor-General to be due from any
person shall be paid by that person to the local council or other body
concerned within thirty days after it has been so certified or, if an
appeal with respect to that sum has been made under subsection (3),
within thirty days after the appeal is finally disposed of or abandoned
or fails by reason of non-prosecution.
(5) The local council shall ensure that all monies
surcharged under subsection (1) are collected and paid into the
account of the local council.
83.(1) Any sum which is certified by the Auditor-General to
be due and which has become payable shall be recoverable as a civil
debt.
Auditor-
General may
disallow or
surcharge.
41 40
Recovery of
sums certified
due. Accounts and
audit.

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) In proceedings for the recovery of the sum, a
certificate signed by the Auditor-General shall be conclusive evidence
of the facts certified; and a certificate signed by an officer of the local
council concerned, whose duty it is to keep the accounts to the
effect that the sum certified to be due has been paid, shall be
conclusive evidence of the facts in it.
(3) Any person aggrieved by a decision of the Auditor-
General may appeal to the High Court.
(4) The High Court may, on an appeal, confirm, vary or
quash the decision of the Auditor-General and remit the case to him
with such directions as the Court thinks fit for giving effect to the
decision on appeal.
P
ART X–INTERNAL AUDIT
84.(1) Every local council shall establish an Internal Audit
Department.
(2) The Head of the Internal Audit Department shall, at
intervals of three months, prepare a report on the internal audit work
carried out by the Department during the three months immediately
preceding the preparation of the report, and submit it to the local
council.
(3) The Head of the Internal Audit Department shall make
in each report such observations as appear necessary as to the
conduct of the financial affairs of the local council during the period
to which the report relates.
(4) A copy of the report shall be sent to the Minister.
P
ART XI–DEVELOPMENT PLANNING
85. (1) A local council shall cause to be prepared a
development plan which shall guide the development of the locality.
(2) The draft of a development plan shall be made publicly
available.(3) A development plan shall form the basis for the
preparation of the budget of a local council.
(4) A local council shall, before approving or reviewing a
development plan, consult residents of the locality, agencies of
Government and non-governmental and international organisations
that have interest in working in the locality.
(5) The Ministry responsible for development and
economic planning shall issue guidelines for the preparation of
development plans.
86.For the purposes of subsection (1) of section 85, a local
council shall appoint a Local Technical Planning Committee which
shall consist of–
(a) the Local Council Chief Administrator who
shall chair the Committee;
(b) Heads of relevant Departments of the local
council; and
(c) any technical person co-opted by the Local
Council Chief Administrator.
87.A local council shall review its development plan as and
when necessary.
88.A copy of the approved development plan shall be made
available at the office of the local council and in a conspicuous place
in every Ward, immediately after approval.
89.A development plan prepared and approved by a local
council shall not be incompatible with any national development
plan adopted by the Government.
P
ART XII–BYE-LAWS
90. (1) A local council may make bye-laws not inconsistent
with the Constitution or this Act or any other enactment for the
purpose of any function conferred on it by or under this Act or any
other enactment.
Internal audit.Local
Technical
Planning
committee.
Review of
development
plans.
Availability of
development
plans.
Development
plans not to
be
incompatible
Local
Councils to
approve
development
plans.
43 42
Local
Councils to
make bye-
laws.

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) A local council may in its bye-laws–
(a) specify as penalty a fine not exceeding
Le500,000 or a term of imprisonment not
exceeding six months or both the fine and
imprisonment;
(b) in the case of a continuing offence specify a
further penalty not exceeding Le5,000 for each
day on which the offence is continued after
written notice has been served on the
offender;
(c) provide for the payment of such fees or
charges as the council may think fit; and
(d) specify that the bye-laws shall apply
throughout the locality or to an area of the
locality.
(3) Bye-laws made by a local council shall be read and
construed subject to the provisions of this Act and any other
enactment.
91.Where the Minister is of the opinion that uniform
provisions may reasonably be made in respect of a matter for which
bye-laws may be made under this Act, the Minister may, after
consulting any local councils to be affected thereby, by statutory
instrument make uniform bye-laws in respect of that matter.
92. (1) A bye-law passed by a local council shall be signed
by the Chairperson.
(2) A bye-law shall, before being signed by the
Chairperson, be forwarded to the Minister who shall request the
Attorney General to advise him whether the bye-law is inconsistent
with the Constitution, this Act or any other enactment.
(3) Where the Minister, on the advice of the Attorney
General, is of the opinion that the bye-law is–(a) inconsistent with the Constitution, this Act
or any other enactment, he shall, within
ninety days of receipt of the bye-law return it
with his comments to the local council for
modification or other appropriate action; or
(b) not inconsistent with the Constitution, this
Act or other enactment, he shall certify
accordingly and return the bye-law to the
local council to be signed by the Chairperson.
(4) A bye-law shall, after signature by the Chairperson
be laid before Parliament in accordance with subsection (7) of section
170 of the Constitution and shall be published in the Gazette, in a
newspaper circulating in the locality, broadcast on a local radio and
posted in all wards.
93.A copy of every bye-law made by a Local Council shall be
deposited at the office of the local council and shall at all reasonable
times be open to public inspection without the payment of any fees.
94.(1) A local council may, where it considers that a local
custom or tradition impedes or acts as an obstacle to the development
of the locality or obstructs the local council in the performance of its
functions, consult the relevant traditional authority for the purpose
of resolving the matter.
(2) Where the matter has been resolved to the satisfaction
of the local council and the traditional authority, the council may, if it
thinks necessary make bye-laws altering or modifying such local
custom or tradition.
(3) Where the matter is not resolved, the aggrieved party
may appeal to the Ministry.
P
ART XIII–WARD COMMITTEES
95.(1) A local council shall establish a Ward Committee for
each ward in the locality.
Validity of
bye-laws.Uniform bye-
laws.Copy of bye-
laws to be
deposited at
local councils’
offices.
Local councils
to make bye-
laws altering
local customs.
45
44
Establishment
of Ward
Committees.

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) A Ward Committee shall consist of–
(a) every Councillor elected from that ward;
(b) the Paramount Chief of the Chiefdom, in the
case of localities with a system of
chieftaincy; and
(c) not more than ten other persons, at least five
of whom shall be women, resident in that
ward and elected by the ward residents in a
public meeting.
(3) The ward residents shall be given seven days notice
of such a public meeting.
(4) Ward Committee members shall not receive any
remuneration or allowances.
96.(1) A Ward Committee shall–
(a) mobilise residents of the ward for the
implementation of self-help and development
projects;
(b) provide a focal point for the discussion of
local problems and needs and take remedial
action where necessary or make
recommendations to the local council
accordingly;
(c) organise communal and voluntary work,
especially with respect to sanitation;
(d) make proposals to the local council for the
levying and collection of rates for special
projects and programmes; and
(e) educate residents on their rights and
obligations in relation to local government
and decentralisation.
(2) One of the Councillors shall be elected to chair
meetings of a Ward Committee. (3) The Chairman of a Ward Committee shall be
responsible for presenting committee recommendations and
proposals to the local council.
(4) Subject to this section, a Ward Committee shall
regulate the procedure for its meetings.
(5) All Ward Committee meetings shall be open to the
public.
P
ART XIV–RESPONSIBILITIES OF THE MINISTRY
97.(1) The Ministry shall inspect and monitor the activities
of every local council to ensure that it acts within the scope of this
Act or any other relevant enactment.
(2) A local council shall provide the Ministry with such
documents as may be needed by the Ministry in the inspection and
monitoring of the activities of the council.
(3) Subject to any other enactment, an authorised person
carrying out the inspection shall have powers–
(a) to enter and inspect the premises or property
of any Council as may be relevant to the
inspection;
(b) to inspect books of accounts, records, stores,
and any other documents and require any
person to produce any documents or item
connected with the inspection and where
necessary retain any document or item
connected with the case being investigated;
or
(c) to look into any matter on his own initiative
or upon complaint made to him by any
member of the public, whether or not that
person has personally suffered any injustice
by reason of that matter.
(4) If the Ministry finds that a local council is not
performing adequately within its areas of responsibility, it shall decide–
Functions of
Ward
Committees.Ministry to
inspect and
monitor local
councils.
47
46

No. 1Local Government Act2004
No. 1Local Government Act2004
(a) the reason for the default;
(b) how the default can be rectified;
(c ) the type of action or intervention that is
needed; and
(d) on any support or capacity building that must
be given to the council to strengthen its
management in order for the council to
exercise its functions and powers properly.
(5) The Ministry may, for the purpose of rectifying the
default in writing direct or advice the local council to perform such of
its functions in such manner and within such time as it may specify.
(6) Where the local council does not have the capacity
to rectify the default, the Ministry shall undertake the functions on
the Council’s behalf and take immediate steps to develop the
necessary capacity of the council and may for this purpose consult
any Government Ministry or Department.
(7) Where a local council fails or refuses to rectify a default
within ninety days, the Minister may reduce or withhold any grants
or funds due to the local council until the Minister is satisfied that
the function or service will be provided adequately.
(8) The Minister shall communicate any action taken
under subsection (1) and the reason for such action to the people in
the locality.
98.(1) The Ministry shall mediate in any problem,
uncertainty or dispute that has not been resolved to the mutual
satisfaction of–
(a) two or more local councils;
(b) a local council and a Ministry or other agency
of Government including a matter relating to
the delegation of powers or functions or;
(c ) a local council and a national organisation.(2) Where the Ministry is unable to resolve the problem,
uncertainty or dispute to the satisfaction of the parties, it shall report
the matter and make recommendation to the Inter-Ministerial
Committee for its decision.
99. (1) The Ministry shall satisfy itself and certify that–
(a) any proposed agreement by a Ministry or
agency of Government to delegate a power
or function to a local council; and
(b) any proposed agreement or arrangement
between a local council and a national or
international organization,
contains all the terms and conditions required by the Inter-Ministerial
Committee and shall approve such agreement or arrangement.
(2) The Ministry shall–
(a) in respect of paragraph (a) of subsection (1),
monitor the implementation of an approved
agreement to ensure that the agreed capacity
and resources, including fees, are delivered
or made;
(b) report any shortcoming or deficiency by a
Ministry, national or international
organization to the Inter-Ministerial
Committee for appropriate action;
(c) mediate and resolve any dispute or
disagreement between the Ministry, agency,
organisation and the local council; and
(d) recommend to the Inter-Ministerial
Committee, any appropriate changes to the
agreement.
Ministry to
mediate.Ministry to
approve
agreements.
49 48

No. 1Local Government Act2004
No. 1Local Government Act2004
100.(1) The President may, with the approval of two-thirds of
all the members of Parliament, assume the powers of a any local
council–
(a) where the local council so requests and if it
is in the public interest to do so;
(b) where a state of emergency has been declared
in that locality; or
(c ) where it has become extremely difficult or
impossible for a local council to function.
(d) where the council persistently acts beyond
its powers.
(2) The exercise by the President of the power conferred
under subsection (1) may be done through a person or body of
persons as the President may appoint.
(3) Unless approved by Parliament for a longer term, the
exercise of the power conferred by this section shall be for a period
not exceeding ninety days.
(4) Upon the expiry of the period under subsection (3),
the President shall hand back the administration of the locality to the
incumbent local council; or if Parliament decides that the prevailing
circumstances still make it impossible for the incumbent local council
to assume the administration of the locality then-
(a) where the unexpired term of the council is
longer than twelve months the President shall
cause elections to be held for a new local
council within sixty days; or
(b ) where the unexpired term of the local council
is less than twelve months, the President shall
continue to administer the locality until the
next elections are held.101.(1) There is established for each Province of Sierra Leone
a Provincial Coordinating Committee.
(2) A Provincial Coordinating Committee shall consist
of–
(a) the Resident Minister who shall chair the
meetings of the Committee;
(b) the Provincial Secretary who shall be the
Secretary;
(c) the Chairperson of each local council in the
Province; and
(d) the Local Council Chief Administrator of each
local council in the Province, but without
the right to vote.
(3) In the absence of a Resident Minister, the Provincial
Secretary shall chair meetings of the Provincial Coordinating
Committee and the members shall appoint one of their number to act
as secretary.
102.(1) A Provincial Coordinating Committee shall–
(a) coordinate the activities of the local councils
in the Province;
(b) ensure that local councils collaborate for the
effective execution of development
programmes in which the councils are jointly
interested;
(c) review and coordinate the provision of public
services in the Province; and
(d) perform other functions as may be assigned
by the Minister. President to
take over
administration
of local
councils.Establishment
of Provincial
Coordinating
Committees.
Functions and
meetings of
Provincial
Coordinating
Committees.
51 50

No. 1Local Government Act2004
No. 1Local Government Act2004
(2) A Provincial Coordinating Committee shall meet at
least once every three months at such place as the Resident Minister
or Provincial Secretary, as the case may be, shall determine.
(3) Subject to this Part, a Provincial Coordinating
Committee shall regulate the procedure for its meetings.
P
ART XV–TRANSPARENCY, ACCOUNTABILITY AND
PARTICIPATION
103.Every Councillor, appointed or assigned member of staff
of a local council shall be subject to the Anti-Corruption
Act, 2001.
104. (1) Every Councillor, appointed or assigned member of
staff of each local council shall, not later than thirty days after
assuming or leaving office make a declaration of assets in such form
as the Anti-Corruption Commission may determine.
(2) The original and other copies of the declaration shall–
(a) in the case of Councillors be submitted to
the Ministry and the Anti-Corruption
Commission respectively;
(b) in the case of appointed staff be submitted
to the Commission and the Anti-Corruption
Commission respectively; and
(c) in the case of assigned staff be submitted to
the Public Service Commission and the Anti-
Corruption Commission respectively.
105.Every local council shall take and cause to be maintained a
comprehensive inventory of the assets of the council on an annual
basis, and shall submit it to the Ministry.
106.(1) All revenues of local councils shall be documented in
receipts on special numbered forms made by the Government Printer.
(2) Any member of the staff of a local council–(a) who falsifies revenue receipts;
(b) uses false or duplicate receipts;
(c) falsifies or misrepresents the recorded values
and amounts of revenues; or
(d) takes any deliberate action which
results in the incorrect collection or recording
of revenues,
commits an offence, and is liable on conviction to a fine not exceeding
Le10,000,000 or to a term of imprisonment not exceeding three years
or to both the fine and imprisonment.
(3) The court may, in addition to any penalty imposed
under subsection (2) order the dismissal of any person convicted
under that subsection.
107.(1) Local councils shall post on a notice board in a
conspicuous place on the premises of the council and on a notice
board in each Ward for at least twenty-one days–
(a) monthly statements of financial accounts;
(b) annual income and expenditure statements;
(c) inventories of assets of the local ouncils;
(d) bye-laws and notices relating to tax rates and
fees;
(e) minutes of council meetings; and
(f) development plans.
(2) Copies of the reports, notices and statements shall be
made available on request and on payment of a fee to be fixed by the
local council.
Anti-
Corruption
Act to apply.
Declaration
of assets.Act No.
1 of
2001.
Reports etc.
to be posted
on notice
boards.
Local councils
to take
inventories.
Security
printing of
revenue
receipts.
53 52

No. 1Local Government Act2004
No. 1Local Government Act2004
108.The Ministry shall promote participatory processes in local
councils and encourage citizen’s inclusion and involvement in
governance.
P
ART XVI–INTER-MINISTERIAL COMMITTEE ON
DECENTRALIZATION
109. (1) There is hereby established the Inter-Ministerial
Committee on Local Government and Decentralization .
(2) The Inter-Ministerial Committee shall consist of–
(a) the Vice President who shall be the chairman;
(b) the Minister responsible for local
government;
(c) the Minister responsible for finance;
(d) the Minister responsible for development
and economic planning;
(e) the Minister responsible for education;
(f) the Minister responsible for health and
sanitation;
(g) the Attorney-General;
(h) the Minister responsible for agriculture;
(i) the Minister responsible for works; and
(j) four chairpersons of local councils , elected
from among their number, to represent the
interests of all local councils.
110. (1) The Inter-Ministerial Committee shall–
(a) oversee the proper implementation of this
Act;(b) oversee the further development and
implementation of local government and
decentralization;
(c) protect and promote local democracy and
participatory government; and
(d) arbitrate disputes between Ministries,
departments and agencies of Government,
provincial administrations and local councils.
(2) The Inter-Ministerial Committee may appoint sub-
committees to assist it in performing its functions.
(3) The Inter-Ministerial Committee shall regulate the
procedure for its meetings and may require any Minister or public
officer to attend its meetings or to provide information required by it
or assist it in performing its functions.
111. The Ministry shall provide the secretariat for the Inter-
Ministerial Committee and the Permanent Secretary of the Ministry
shall act as Secretary to the Committee.
P
ART XVII–MISCELLANEOUS
112.(1) A local council may be represented in any legal
proceedings by an officer of the council authorised in respect of any
particularproceedings by resolution of the council, and the officer
so authorised shall be at liberty to institute and carry on any
proceedings which the council is authorised to institute and carry on
under this or any other enactment, subject to any directions which
may be given to him by the council.
(2) Service on the local council of all legal processes and
notices shall be effected by service on the Chairperson.
Ministry to
promote
participatory
processes in
governance.
Estabishment
of Inter-
Ministerial
Committee
on Decentra-
lization.
Functions of
Inter-
Ministerial
Committee.Secretariat of
Inter-
Ministerial
Committee.
55 54
Appearance
of local
councils in
legal
proceedings.

No. 1Local Government Act2004
No. 1Local Government Act2004
113.The title to all lands acquired or leased by a local council
shall be taken in the corporate name of the council, and all deeds and
contracts requiring to be executed by the council shall be executed in
the corporate name of the council and shall be signed and sealed
with the common seal by the Chairperson and shall also be signed by
the Secretary to the council.
114. All documents executed in accordance with this Act and
all other documents purporting to be written or issued by or under
the directions of a local council and purporting to be signed by the
Chairperson or other authorised officer of the council, shall be
received as prima facie evidence in all courts and shall be deemed to
be executed, issued or written by or under the direction of the council
without proof, unless the contrary is alleged.
115.Whenever in any criminal process or proceeding it may be
necessary to refer to the ownership or description of property
belonging to or under the management of a local council, such
property may be described as the property of the council.
116.Except otherwise expressly provided, the publication of
any notice or other document required by this Act to be published
shall be deemed to be duly made if it is fixed in some conspicuous
place on or near the outer door of the office of the Local Council
Chief Administrator during office hours, and also in some other
conspicuous place or situation in the locality.
117.(1) Notices, orders and any other documents required or
authorised to be served under this Act may be served by delivering
it to or at the residence of the person to whom they are respectively
addressed or, where addressed to the owner or occupier of any
premises, by delivering it, or a certified true copy thereof, to some
person on the premises or, if there is no person on the premises who
can be served, by fixing it on some conspicuous part of the premises.
(2) Notices, orders and other documents may also be
served by post by a prepaid registered letter and, if so served, they
shall be deemed to have been served at the time of posting.(3) In proving service by post, it shall be sufficient to
prove that the notice, order or other document was properly addressed
and posted.
118.Any person who wilfully destroys, mutilates, effaces or
removes any notice, list, register or other document affixed to any
premises under this Act, during the period for which it isrequired
to remain so affixed, commits an offence.
119.A document required by this Act to be open to inspection
shall be so open during the ordinary office hours of the council, and
without payment.
120.Any person who, having the custody of any register or
document mentioned in this Act–
(a) obstructs any person authorised to inspect
such register or document in making such
inspection; or
(b) refuses to give copies or extracts to any
person entitled to it,
commits an offence.
121.(1) Where the occupier of any premises prevents the
owner from obeying or carrying into effect any provision of this
Act, and is required by notice in writing to permit the execution of
any works required to be executed for the purpose of obeying or
carrying into effect the provisions of this Act, then, if, within twenty-
four hours after service of the written notice the occupier fails to
comply with it, he commits an offence and is liable on conviction, to
a fine not exceeding Le300,000 for every day during the continuance
of such non-compliance.
(2) If the occupier of any premises when requested by or
on behalf of the local council to state the name and address of the
owner of the premises occupied by him, refuses or wilfully omits to
disclose or wilfully misstates such name and address, he commits an
offence. Form of title
deeds.
Documents to
be prima facie
evidence.
Description
of properties
of local
councils.
Publication of
notices.
Obstruction
of execution
of Act.Obstruction
of inspection. Inspection of
documents.Hindering
publication of
notices etc.
Service of
notices.
57 56

No. 1Local Government Act2004
No. 1Local Government Act2004
122.The officers of a local council and such other persons as
shall be duly authorised by the council shall have power to enter or
examine any lands or premises within the locality for any of the
purposes of this Act, and the owner or occupier of such lands or
premises who refuses, after written notice, to permit such lands or
premises to be entered upon or examined for such purposes commits
an offence.
123.No matter or thing done and no contract entered into by a
local council, and no matter or thing done by a member or officer
thereof or other person acting under its authorisation if the matter or
thing were done or contract were entered into bona fide for the purpose
of executing this Act, shall subject any such member or officer thereof
or any such person acting under its authorisation personally to any
action, liability, claim or demand whatsoever.
124.(1) Any person who commits an offence under this Act
for which no penalty is provided shall, on conviction be liable to a
fine not exceeding Le1,000,000 or to a term of imprisonment not
exceeding twelve months or to both the fine and imprisonment.
(2) Where an offence under this Act is committed by a
body of persons then –
(a) where the body of persons is a body
corporate other than a partnership, every
member of the governing body of that body
corporate and every director, manager or
similar officer of that body shall also be guilty
of the offence; and
(b) where the body of persons is a partnership,
every partner shall also be guilty of the
offence.
(3) No person shall be guilty of an offence by virtue of
subsection (1) if he proves that the act in respect of which he is
charged was committed by some other person without his consent or
connivance and that he exercised all due diligence to prevent the
commission of the offence, as he ought to have exercised having
regard to all the circumstances.P ART XVIII–TRANSITIONAL PROVISIONS
125.(1) A Chairperson shall be elected by a simple majority of
all councillors from among the elected councillors.
(2) Subsection (1) shall apply only to the first election
conducted after the coming into force of this Act.
126.The Minister shall, within six months after the coming into
force of this Act by statutory instrument make regulations specifying
the first functions that are to be devolved to Local Councils and the
program of devolution thereafter.
127. (1) The Establishment Secretary shall, for the first year of
the transition period assign to local councils such pubic officers as
he thinks fit and for not more than one year, to–
(a) perform the functions of Local Council Chief
Administrators;
(b) assist the local councils to perform their
functions.
(2) Subsection (2) of section 34 shall apply to public
officers assigned to local councils under this section.
P
ART XIX–REGULATIONS
128.The Minister may, by statutory instrument make such
regulations as he may consider necessary for the purpose of carrying
into effect the provisions of this Act.
P
ART XX–REPEALS
129. (1) The following enactments are hereby repealed–
Parts III and IV of the Local Tax Act.
The Rural Areas Act.
General
penalty. Protection of
Councillors
and officers
from personal
liability.Entry on
premises for
purposes of
Act.
Cap. 63.Devolution of
functions
Assignment
of staff.
59 58
First election
of
chairpersons.
Cap. 75.Repeals.

No. 1Local Government Act2004
No. 1Local Government Act2004
The Sherbro Urban District Council Act.
The District Councils Act.
The Bo Town Council Act.
The Townships Act.
City Council of Freetown (Validation and Confirmation
of Acts) Act, 1960.
Local Authorities (Audit) Act, 1964.
Local Authorities (Miscellaneous Provisions) Act,
1965.
Local Authorities (Warrants for Rates) Act, 1966.
Freetown Municipality Act, 1973.
(2) Notwithstanding the repeal of the enactments in
subsection (1), any bye-laws made under the repealed enactments
and in force on the commencement of this Act shall, until revoked,
remain in force in the relevant locality.
(3) Any arrangement or agreement made by a Committee
of Management in the name of any of the local authorities in
subsection (1) before the first election of a local council under this
Act does not, subject to subsection (4), apply to a local council
established under this Act.
(4) A Local Council shall not adopt or implement any
arrangement or agreement unless the Inter-Ministerial Committee
certifies generally or specifically that the arrangement or agreement
is consistent with this Act.
(5) Any Committee of Management established under
the repealed enactments shall cease to have administrative, executive
or legislative authority over its administrative area, on the day of the
assumption of office by Councillors.FIRST SCHEDULE(Section 2)
LOCAL COUNCILS
P
ART I
There shall be the following localities:–
A. Districts
Bo District
Bombali District
Bonthe District
Kailahun District
Kambia District
Kenema District
Koinadugu District
Kono District
Moyamba District
Port Loko District
Pujehun District
Tonkolili District
Western Area Rural District
B. Towns
Bo Town
Bonthe Town
Kenema Town
Koidu/New Sembehun Town
Makeni Town
C. Cities
Freetown City61 60
Cap. 76.
Cap. 79.
Cap. 80.
Cap. 295.
Act. No. 8
of 1960.
Act No. 29
of 1964.
Act No. 50
of 1965.
Act No. 4 of
1966.
Act No. 20
of 1973.

No. 1Local Government Act2004
No. 1Local Government Act2004
PART II
The number of Paramount Chiefs in each local council shall be–
Bo District Council …… … … Three
Bombali District Council … … … Two
Bonthe District Council … … … Two
Kailahun District Council …… … Three
Kambia District Council … … … Two
Kenema District Council …… … Three
Koinadugu District Council … … … Two
Kono District Council … … … Three
Moyamba District Council … … … Three
Port Loko District Council … … … Two
Pujehun District Council … … … Two
Tonkolili District Council … … … Two
Western Rural District Council … … None
Bo Town Council … … … … One
Bonthe Town Council … … None
Kenema Town Council … … … One
Koidu/New Sembehun Town Council … Two
Makeni Town Council … … … One
Freetown City Council … … … None
SECOND SCHEDULE(Section 8)
OATH OF COUNCILLORS
“I………………………………………………………………………..do hereby in the name of
(God/Allah) (swear/solemnly affirm) that I will bear true faith and allegiance to the
Republic of Sierra Leone and the……………………………………………………….Local Council
as by law established , and that I will faithfully and conscientiously discharge my
duties as a Councillor. So help me (God/Allah)”THIRD SCHEDULE(Section 20)
FUNCTIONS DEVOLVED TO LOCAL COUNCILS
Ministry of Agriculture
Crops Division
Tree and Cash crop nurseries
Plantation development and maintenance
Seed production/multiplication
Produce inspection, grading and licensing
Extension Services
Input delivery services
Forestry Division
Sensitisation campaigns on forest conservation
Fire prevention and control
Village forest nurseries
Community forest woodlots
National production forests
National production forests catchments
Central nurseries
Livestock Services
Animal health
Animal production
Cattle settlement schemes
Settlement of crop/livestock disputes
Administration of livestock markets
Ministry of Development and Economic Planning
Local level planning
District Recovery Committees to provide short term support to Councils
Ministry of Education
District Education Schools
Primary to mid-Secondary schools – JSS 111
School Supervisors
Ministry of Energy and Power
SALWACO – Water supply: Rural water supply to be run at cost not for profit
Community ownership of wells
Bulk supply of water except where this function is to be privatised to the District
and Town Councils
Sanitation63
62

No. 1Local Government Act2004
No. 1Local Government Act2004
Ministry of Fisheries and Marine Resources
Licensing of small canoes and attendant fishing gear
Establishment and management of fishponds and inland lakes
Ministry of Health
Registration of Births and Death
Public Health information and education
Primary Health care
Secondary Health care
Maintenance of non-technical equipment
Facilities management
Procurement of equipment and medicines
Ministry of Information and Broadcasting
Information Services
Purchase of gazettes and receipts
Ministry of Internal Affairs
Sensitisation and education on fire prevention
Basic non-technical fire-fighting
Drug control and prevention programme
Ministry of Lands, Country Planning and the Environment
Land Surveying
Land Registration and Control of illegal sale of land
Leasing Government land
Strategic local plans
Issuance of building permits
Sand dues
Preparation of land use plans
Education and sensitisation on environmental issues
Ministry of Labour and Social Services
Manpower planning
Enterprise development
Trust Fund based safety net scheme
Ministry of Local Government and Community Development
Community Development
Ministry of Social Welfare, Gender and Children’s Affairs
Family case work
Probation
Disability issuesChild welfare
Community Based Organisations
Gender issues
Ministry of Works, Housing, and Technical Maintenance
Maintenance of Council buildings/premises
Ministry of Mineral Resources
Establishment and management of Community Development Funds
Coordination of mining licences
Rehabilitation of mined-out areas
Ministry of Tourism and Culture
Local museums
Cultural villages
Freetown Central Library
Ministry of Youth and Sports
Youth affairs
Local sports
Registrar-General’s Department
Celebration and registration of civil marriages
Administration of Estates and Gratuities
Sierra Leone Roads Authority
Maintenance of primary feeder roads
Maintenance of chiefdom roads/tracks
FOURTH SCHEDULE(Section 43)
DEPARTMENTS UNDER LOCAL COUNCILS
Each council shall have the following Departments–
1. Administration
2. Planning and Development
3. Finance
4. Internal Audit65 64

No. 1Local Government Act2004
No. 1Local Government Act2004
FIFTH SCHEDULE (Sections 72, 74, 78, 79)
P
ART I
VALUATION LIST
Name ofNo. of Description Name of Name ofAnnual Remarks
Streethouse of premisesOwnerOccupierrateable
or plot value
of land
PART II
RATE BOOKS
An assessment for the Rate of Council made by the Council this ……… day
……of……………at the rate of ………Leones.
Arrears Name of Name ofDescriptionName or EstimatedAnnual Rate
due or inOccupier Owner of propertysituationextent Value Leone
if excusedrated of property
rated
1.
2.
3.
4.
5.
6.
7.
8.
67
66

No. 1Local Government Act2004
No. 1Local Government Act2004
FORM 1
WARRANT TO LEVY PROPERTY RATE ON GOODS OF DEFAULTING
OWNERS
FORM 1
WARRANT TO LEVY PROPERTY RATE ON GOODS OF DEFAULTING
OWNERS
…………………………….COUNCIL
……………….DISTRICT/TOWN
…………………………………WARD
To: The Bailiff of the Council
W
HEREAS the person(s) named in the Schedule to this warrant was (were)
assessed to pay the respective amounts opposite his (their) name(s) in
…………………………………………………………………………………………………………..………ward:
A
ND W HEREAS the person(s) has (have) refused or neglected to pay the
amount.
N
OW this warrant is to require you to levy the amounts of the property rate
on the goods belonging to the person(s) named in the Schedule and if the amount
is not paid within twenty days thereafter, to sell the goods levied or so much of the
goods as shall be sufficient to satisfy the amount and after that return this warrant
certifying what you have done under it.
Dated this day of20….
Chairperson
CouncilSchedule
Name(s) of defaulter(s)Amount due
FORM 2
WARRANT TO LEVY PROPERTY RATE ON GOODS OF OCCUPIERS
…………………………….COUNCIL
……………….DISTRICT/TOWN
…………………………………WARD
To: The Bailiff of the Council
W
HEREAS the owner(s) of a building(s) in ………………..ward was (were)
assessed to pay the approved property rate and the owner(s) refused or neglected
to pay it;
A
ND W HEREAS a warrant was issued to the ……………….bailiff to levy on
the goods of the owner(s) and he did not find any goods or the value of the goods
was insufficient to satisfy the warrant;
A
ND W HEREAS the person(s) named in the Schedule to this warrant are the
occupiers of the building(s);
N
OW this warrant is to require you:
(a) to demand from the occupier(s) payment of the amount set opposite his
(their) name(s) in the Schedule; and
(b) to levy the amount on the goods of the occupier(s) and if the amount is
not paid within twenty days thereafter, to sell the goods or so much of
the goods as shall be sufficient to satisfy the amount and after that
return this warrant certifying what you have done under it.
Dated this day of20….
Chairperson69 68

No. 1Local Government Act2004
No. 1Local Government Act2004
Council
Schedule
Name(s) of occupier (s) Amount due
Passed in Parliament this 29th day of January, in the year of our Lord two
thousand and four.
J. A. CARPENTER,
Clerk of Parliament.
T
HIS PRINTED IMPRESSION has been carefully compared by me with the Bill
which has passed Parliament and found by me to be a true and correct printed copy
of the said Bill.
J. A. CARPENTER,
Clerk of Parliament. 70