For the First EITI reconciliation reporting, the SLEITI (or MSG) originally selected six industrial mining companies, three diamonds exporter/dealers, and 27 national/local organization, referred to as ministries, departments, and agencies (MDAs) - comprised of six government agencies, seven District Councils, and 14 Chiefdom Councils.

After the reporting process was initiated, the SLEITI decided to request all Chiefdom Councils to submit reports on receipts related to mining activities and requested that these reports be included in the reconciliation process if corresponding payments were reported by the selected mining companies or dealers and exporters.