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)
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 |