Publish budget information online (LR0038)

2.1 Open the budget process by making relevant budget documents available online; and 2.2 Improve citizen participation to increase public understanding of government resource allocation and management. The commitment will make budgetary executive, speech, and audit reports available to the public, with the goal to increase transparency of the budgetary process. Having access to such information is crucial for public participation in relevant discussions. The commitment also allows for legislative oversight and creates audit mechanisms in an effort to increase accountability and is central to the OGP values of transparency and citizen participation. The following milestones will be reached to fulfill the commitments: 1. Publication of relevant budget and audit reports, including breakdown of data at the county level for each sector: 1.1. 7 out of the required 8 budget documents each year: (Executive Budget Proposal, Pre- Budget Statement, Citizen Budget, In-Year Report, Mid-Year Review, and End of Year Report) 1.2. Annual audit reports; 1.3. Data on quarterly central government expenditures, breaking it down by Ministry, Department and Agency; 1.4. Budget Timetable, Budget Call Circulars, Budget Performance Report, and External (Aid) Resources Reports 2. Generate user friendly budget information and carry out activities to disseminate widely among the public. 2.1 develop and maintain a user-friendly website 2.2 town halls and, live radio programs Milestone Activity With a Verifiable Deliverable Deadline: Responsible agency 1. Publish online on MOFDP website relevant budget and audit reports 1.1: 7 out of the required 8 budget documents each year: (Executive Budget Proposal, Pre- Budget Statement, Citizen Budget, In-Year Report, Mid-Year Review, and End of Year Report) Begin July 1, 2021 and ongoing until December 2022 Ministry of Finance and Development Planning (MoFDP) 1.2: Annual audit reports Begin July 1, 2021 and ongoing until December 2022 MoFDP 1.3: Data on quarterly central government expenditures, breaking it down by Ministry, Department and Agency; Begin July 1, 2021 and ongoing until December 2022 MoFDP 1.4: Budget Timetable, Budget Call Circulars, Budget Performance Report, and External (Aid) Begin July 1, 2021 and ongoing until December 2022 MoFDP Resources Reports 2. Make budget information user friendly and more accessible to the public. 2.1: Develop and maintain an interactive and user-friendly citizen budget website, include the 'Liberia Project Dashboard' (https://www.liberiaprojects.org/) to monitor ODA Begin October 2021 and ongoing until December 2022 MoFDP 2.2: Hold interactive public budget meetings on a quarterly basis at community town halls in every county to allow citizens to ask questions and make suggestions, with the government responding, including how it will take the suggestions forward- include women, youth, minority groups, poor, remote rural communities in the discussions; host monthly live community radio talk-shows in every county talking about the local budget. Begin August 2021 and ongoing until December 2022 MoFDP in partnership with CSOs

Action Plan Review

Commitment 2: Budget Transparency

● Verifiable: Yes

● Does it have an open government lens? Yes

● Potential for results: Modest

Results Report

Commitment 2. BUDGET TRANSPARENCY

● Verifiable: Yes

● Does it have an open government lens? Yes

● Potential for results: Modest

● Completion: Limited

● Did it open government? Marginal

This commitment aimed to open the budget process by making relevant budget documents available online and to improve citizens participation to increase public understanding of government resource allocation and management.

The availability of Liberia’s key budget documents improved slightly during the implementation period, as foreseen under milestone 1. The Executive Budget Proposal, Citizens Budget, quarterly data, budget timetable and circulars, and audit reports were published from 2020 to 2022. The Pre-Budget Statement and In-Year reports were not published as of November 2022. The Mid- and End-Year reports were not yet published, as it was not the end of the fiscal year. [55] Liberia’s score in the Open Budget Index increased slightly from 38 to 45 points out of a total of 100 points from 2019 to 2021. Liberia’s public participation score remained the same at 6 out of 100 points from 2019 to 2021. [56]

In August 2022, the government announced plans to produce 10,000 copies of the Citizens Budget, hold 15 town hall meetings, and appear on 15 live-radio phone-in talk shows to discuss the national budget (milestone 2.2). [57] The Independent Reporting Mechanism (IRM) did not receive evidence to verify these activities. Beyond the commitment milestones, the Ministry of Finance and Development Planning (MFDP) established a Fiscal Transparency Advisory Group with equal representation of government and civil society. The group advises MFDP on fiscal transparency and participation practices. For instance, the group presented the government with a 2023 shadow budget that reflected public input collected across town halls piloted at the county level. [58] The Acting Minister of the MFDP reported that the government is considering six of the twenty expenditure priorities suggested by the public, such as additional funding for healthcare and eliminating school enrollment fees. [59] The IRM did not find evidence on the development of a portal to increase public access to fiscal data (milestone 2.1).

The Government of Liberia’s piloting of public budget consultations and consideration of public input is an important step toward fiscal openness. If the government expands consultations beyond the pilot and incorporates public feedback into the final budget, this reform could culminate in greater open government gains in the longer term.