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.


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.


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.