Liberia
PFM Act 2009 + GAC Act 2014 + PPCC Act 2005 (am. 2010, 2016) + FOI Act 2010
Public Financial Management Act of 2009 (Republic of Liberia); Constitution of the Republic of Liberia 1986 Arts. 34 89; General Auditing Commission Act of 2014 (Republic of Liberia); Public Procurement and Concessions Commission Act of 2005 (am. 2010, 2016); Freedom of Information Act of 2010 (Republic of Liberia)
Drafted with AI
Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made
Liberia's fiscal transparency framework is a post-civil-war reconstruction architecture built under IMF ECF conditionality and donor partnerships. Four-pillar statutory basis: PFM Act 2009, GAC Act 2014 (Constitution Art. 89; AFROSAI-e, INTOSAI member), PPCC Act 2005 (am. 2016), and FOI Act 2010. The PPCC active e-GP platform (eRegistration/eBidding; ppcc.gov.lr confirmed 2026-04-19) with CARP supports bid_award_disclosure=True (+2 pts; primary positive override). IBP OBS 2023: T=52/100 (rank 52/125; recovering 36->52), with Enacted Budget 89/100 and In-Year Reports 70/100 as strengths. The defining weakness: Consolidated Audit Report not published online (OBS 2023: 0/100; audit_public=True statute-as-written with MANDATORY practice caveat). EITI founding cohort (2009; LEITI covers iron ore, rubber, palm oil). OGP member since 2011 (5th action plan 2024-2026). HIPC completion 2010 (~$4.9B debt cancellation). CPI 28/100 (rank 136/182; stagnant). Score: 49 (weak-upper; bid_award_disclosure +2; ceiling depressed by absent audit publication in practice, unresolved PFM Act 2009 timeline fields, no LBO, no fiscal oversight body).
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | No |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed executive |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | No |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | — |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | No |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |