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.
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.
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.
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.
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.