From Domestic Resources to Development Results: Sierra Leone’s Financing Lessons for Lesotho

September 14, 2026

When development financing works, its impact becomes visible in the places people rely on every day: a hospital powered by solar energy, a more efficient tax system, greener transport and expanding opportunities for young people and women.

These practical results were at the heart of a four-day South–South learning mission by UNDP Lesotho and the Government of Lesotho to Sierra Leone. The exchange explored how UNDP Sierra Leone’s Government Development Financing (GDF) approach is helping national institutions translate domestic resources and development priorities into tangible results for people and the planet.

UNDP Sierra Leone officials with the delegation from Lesotho.

Led by UNDP Lesotho Deputy Resident Representative Taye Amassalu, the delegation included senior representatives of the Government and Parliament of Lesotho: Mahlape Ramoseme, Deputy Principal Secretary at the Ministry of Finance; Habitable Makopela, Deputy Principal Secretary; and Machabana Lemphane-Letsie, Chairperson of the Public Accounts Committee.

As the first South–South learning mission hosted by UNDP Sierra Leone on the GDF approach, the visit offered delegates a firsthand look at how Sierra Leone is using nationally led financing solutions to strengthen institutions, improve public services, advance climate action and create opportunities for inclusive growth.

Financing development in a changing global landscape

The exchange came at a critical moment for development financing. Developing countries face widening financing gaps, mounting debt pressures and limited access to affordable finance; all of which constrain their ability to invest in the Sustainable Development Goals.

The Financing for Development agenda, established through the Monterrey Consensus in 2002, calls for stronger alignment between domestic resources, public policy and international development cooperation. Sierra Leone is among 36 countries implementing UNDP’s GDF approach, which enables governments to finance national priorities while drawing on UNDP’s technical expertise, operational systems and global networks.

Throughout the mission, the delegation engaged with the Ministry of Planning and Economic Development, Ministry of Finance, Ministry of Youth Affairs, National Revenue Authority, Ministry of Foreign Affairs and International Cooperation, Parliament, Ministry of Health and the Environment Protection Agency.

These exchanges demonstrated how government-financed partnerships with UNDP can support priorities spanning national planning, public financial management, youth development, health, climate action, diplomacy and biodiversity conservation.

The delegation meets officials from the Ministry of Planning and Economic Development.

From stronger systems to better public services

Several initiatives demonstrated the breadth of Sierra Leone’s GDF partnership.

Through its collaboration with the Ministry of Planning and Economic Development, UNDP supported the preparation of Sierra Leone’s Medium-Term National Development Plan 2024–2030, helping to establish a national framework for inclusive and sustainable development.

The delegation also learned about UNDP’s support to the Ministry of Youth Affairs in developing the Status of Youth Report, strengthening the evidence available to inform policies and programmes for young people.

At the National Revenue Authority, discussions focused on efforts to strengthen domestic resource mobilization. These include strategic procurement support for operational vehicles and motorbikes through UNDP Long-Term Agreements, as well as the rollout of the Block Management System.

The system supports the formalization of economic activity by expanding taxpayer registration, providing real-time taxpayer education and improving voluntary compliance, helping to strengthen the domestic revenue base needed to finance national development.

The Lesotho delegation meets officials from Sierra Leone’s National Revenue Authority.

For UNDP Sierra Leone Resident Representative Fredrick Ampiah, the strength of GDF lies in combining national ownership with UNDP’s development expertise and operational capabilities.

“We look at the government’s development agenda and bring our global expertise and advisory services to help expand policy choices. We also provide access to our Long-Term Agreements and systems to support the government in delivering on its mandate,” he said.

UNDP Sierra Leone Resident Representative Fredrick Ampiah.

Moving beyond the traditional aid model

The approach also challenges the traditional view of development cooperation by positioning governments not only as recipients of development assistance, but as investors in their own national priorities.

Reflecting on the Sierra Leone experience, UNDP Lesotho Deputy Resident Representative Taye Amassalu observed that the government is “not merely a recipient of development support, but also a funder of the country’s development.”

For the delegation, this model offered practical lessons for strengthening development programming, government systems and institutional delivery in Lesotho.

UNDP Lesotho Deputy Resident Representative Taye Amassalu.

Machabana Lemphane-Letsie, Chairperson of Lesotho’s Public Accounts Committee, highlighted the importance of adapting financing solutions to each country’s circumstances.

“We need to localize and domesticate development financing and use our own resources to fund development in Lesotho,” she said, emphasizing the value of adapting Sierra Leone’s lessons and practices to the Lesotho context.

Machabana Lemphane-Letsie, Chairperson of Lesotho’s Public Accounts Committee.

Financing that people can see and experience

Beyond policies and institutional systems, the mission demonstrated how development financing can produce visible investments in public services, livelihoods and environmental sustainability.

The delegation visited electric-mobility initiatives designed to support greener urban transport while creating employment opportunities, particularly for women. It also toured the solar-powered Lakka Government Hospital, where renewable energy is contributing to more reliable healthcare delivery.

At Tacugama, the delegation explored an upcoming canopy walkway that will strengthen ecotourism, support biodiversity conservation and create new economic opportunities around one of Sierra Leone’s most important natural attractions.

The delegation visits Sierra Leone’s electric-mobility initiative.

Together, these examples capture a central principle of Financing for Development: finance is a means, not an end. Its true value lies in whether resources translate into stronger institutions, better public services, a healthier environment and meaningful opportunities for people.

By sharing practical experience across borders, the mission demonstrated the wider value of South–South cooperation. Sierra Leone’s experience offers adaptable lessons for Lesotho, while the exchange provides both countries with an opportunity to strengthen nationally owned approaches to financing sustainable development.

Media Contact
Tanya Honnah
Communication & Partnership Analyst
tanya.honnah@undp.org

Memunatu Suma
Communications Officer
memunatu.suma@undp.org