Financial Risk:
High
Score:
41/100
24
17/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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Asset disposal and management are one of the ten priority areas of internal audit processes.[1] Research with the defence sector corroborated policy on asset…
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Despite the process put in place to account for asset management, the implementation of the process remains a challenge. Firstly, internal audit reports on…
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The GAC Audit Report begins by addressing asset acquisition, management and then disposal. The Audit Report tries to investigate how transactions arising from asset…
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25
67/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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Independent scrutiny of asset disposals by Liberia’s defence establishments is conducted by the General Auditing Commission (GAC), whose audit reports are publicly accessible. Recent…
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The GAC is an independent, constitutionally mandated body that supports legislative oversight in the management of public resources. It scrutinises procurement, assets acquisition and…
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Audits conducted by the General Auditing Commission (GAC) are published and accessible to the public. The GAC reports are formally submitted to the legislature’s…
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26
0/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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The exact percentage of the Armed Forces of Liberia’s (AFL) budget which is embedded in the Nation Defence Budget is unknown to the general…
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27
0/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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According to the Public Financial Management Law, the budget is supposed to be submitted to the legislature three months ahead of the next budget…
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28
50/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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The audit report conducted by the GAC is comprehensive. All expenses, covert or overt, are audited. The GAC often demands the defence sector to…
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Auditors have expressed their frustration over the persistent lack of political will to conduct regular hearings on audit reports, to discuss and debate findings…
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29
33/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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Liberia’s Public Financial Management (PFM) Law of 2009, as amended in 2019 and cited as the Amended and Restated Public Financial Management Law of…
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Liberia’s Public Financial Management (PFM) Act of 2009 mandates that all government revenues and expenditures be included in the national budget. The Act requires…
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Off-budget expenditures in Liberia’s security sector — including the National Security Agency (NSA) — have been documented in multiple audit reports and media investigations.[1][2][3]…
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There are no mechanisms in place that lay out systematically how information from the defence sector can be assessed.[1] However, Liberia is a party…
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There is little evidence to confirm whether a system is in place that enables the appropriate classification of government information. While Liberia has undertaken…
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Most ministries and agencies of the defence have websites and other channels of public information. However, materials provided are not updated and are not…
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31
100/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
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Little information is available on defence and security investments in the private sector, which accounts for 1% of its budget. As of now, there…
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Not applicable since the government of Liberia is the sole provider of revenue and financing for all security and defence activity, and national defence…
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32
100/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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On the question of military-owned businesses, the research made two pertinent findings. One, as already explained in 31A, there are no military-owned business. The…
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This indicator is not applicable since there are no military-owned businesses and the government of Liberia is the sole provider of revenue and financing…
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33
25/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
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There is no law prohibiting defence or ex-military personnel from establishing private enterprises. The practice of military or ex-military personnel establishing private enterprises across…
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While specific instances of unauthorised private enterprises by military or defence ministry employees in Liberia are not extensively documented, informal sources suggest that some…
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77
31/100
Is comprehensive data on actual spending on defence published during the budget year?
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Liberia publishes certain budget documents, including the Executive Budget Proposal, Enacted Budget, and In-Year Reports. However, these documents often lack detailed disaggregation specific to…
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This information is not available as standalone data on the defence sector. However, similar information be gathered from the consolidated funds account financial statements…
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Timely reporting is poor. Much of the spending reports available were triggered by auditors, and they are accessible more than twelve months after the…
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The Year-End Reports provide some information on variances between budgeted and actual spendings.[1] However, the explanations for these variances are often limited in detail.…
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0
NA/100
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Asset Disposals
Q24
NA/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
View Question
Q25
NA/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
View QuestionSecret Budgets
Q26
NA/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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Q27
NA/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
View Question
Q28
NA/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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Q29
NA/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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Q30
NA/100
Are mechanisms for accessing information from the defence sector effective?
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Q31
NA/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
View QuestionMilitary-owned Businesses
Q32
NA/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View QuestionIllegal Private Enterprise
Q33
NA/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
View QuestionActual Military Spending
Q77
NA/100