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Liberia

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

36

out of 100
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Public Participation

11

out of 100
Read More

Budget Oversight

54

out of 100
Read More

IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

36

out of 100

Liberia provides the public with minimal budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Liberia should prioritize the following actions to improve budget transparency:

  • Publish In-Year Reports and a Mid-Year Review online.
  • Publish a Pre-Budget Statement online in a timely manner.
  • Produce and publish a Year-End Report and an Audit Report.

Public Participation

11

out of 100

Liberia provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Ghana 22/100
Nigeria 13/100
Liberia 11/100
Sierra Leone 6/100
Equatorial Guinea 0/100
São Tomé e Príncipe 0/100
Recommendations for Improving Participation

Liberia should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the Audit Report, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

54

out of 100

The legislature and supreme audit institution in Liberia provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 43/100
Execution/Audit 53/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and limited oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 67/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Liberia should prioritize the following actions to make budget oversight more effective:

  • Ensure the Executive’s Budget Proposal is provided to legislators at least two months before the start of the budget year.
  • Ensure a legislative committee examines reports on in-year budget implementation and publishes recommendations online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • The independent fiscal institution (Legislative Budget Office) should ensure that it publishes reports of its macroeconomic and/or fiscal forecasts and of its cost estimates of new policy proposals.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 38/100

The Government of Liberia provides the public with minimal budget information.

Public Participation 21/100

The Government of Liberia is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 33/100

Budget oversight by the legislature in Liberia is weak.

By auditor 33/100

Budget oversight by the supreme audit institution in Liberia is weak.

Recommendations

Improving Transparency

Liberia should prioritize the following actions to improve budget transparency:

  • Publish an Audit Report.
  • Publish in a timely manner a Pre-Budget Statement and a Citizens Budget.
  • Produce and publish a Year-End Report.
Improving Participation

Liberia should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Publish reports on public budget hearings.
  • Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
Improving Oversight

Liberia should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
  • Require legislative or judicial approval to remove the head of the supreme audit institution.

Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire

Liberia’s score on the Open Budget Index shows that the government provides the public with almost no information on the central government’s budget and financial activities during the course of the budget year. This makes it very difficult for citizens to hold government accountable for its management of the public’s money.




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