Monrovia — A FrontPage Africa analysis of the FY 2025 approved budget has uncovered significant off-budget spending across several government entities, including the 55th National Legislature, the Ministry of State for Presidential Affairs, and the Office of the Vice President, which all exceeded their approved allocations for FY 2024.
A review of the FY 2025 budget documents by FrontPage Africa indicates that off-budget expenditures totaling US$13,303,772 occurred after the approval of the FY 2024 recast budget, meaning these funds were not initially accounted for in the original spending framework. While some off-budget spending from January to August 2024 was later incorporated into the recast budget in September, additional expenditures after the recast remain a glaring financial irregularity.
Entities with Significant Off-Budget Spending
Among the government entities scrutinized, the National Legislature recorded off-budget spending of US$4.07 million, despite an approved budget of US$59.8 million. Similarly, the Ministry of State for Presidential Affairs exceeded its allocation by US$317,080, while the Office of the Vice President recorded an overrun of US$67,682.
Entity Entity Budgeted Amount (USD) Amount Overspent (USD)
National Legislature: 59,805,145.00 4,071,991.00
National security Agency: 11,850,241.00 1,515,391.00
Ministry of Finance: 140,967,648.00 1,385,868.00
Paynesville City Corporation: 830,318.00 1,036,558.00
Ministry of Justice: 41,432,064.00 1,002,126.00
West African Examination Council: 4,075,624.00 607,125.00
Governance Commission: 1,785,683.00 484,021.00
Ministry of Mines and Energy: 3,358,702.00 372,756.00
Ministry of State for Prexy Affairs 12,495,025.00 317,080.00
Ministry of Labor 1,486,198.00 300,958.00
PPCC 1,245,095.00 284,374.00
Ministry of Transport 3,095,719.00 283,595.00
Ministry of Youth and Sports 5,791,796.00 278,413.00
University of Liberia 33,481,284.00 270,056.00
Central Agriculture Research Institute 1,334,652.00 239,530.00
Civil Service Agency 13,897,683.00 180,310.00
Center for National Document and Archives 715,707.00 170,969.00
General Auditing Commission 5,755,053.00 153,582.00
Financial Intelligence Agency 1,151,639.00 69,801.00
Office of the Vice President 3,714,121.00 67,682.00
Ministry of Gender 2,306,935.00 57,768.00
Board of Tax Appeals 393,758.00 38,300.00
Environmental Protection Services 1,894,466.00 24,061.00
National Commission on Disabilities 280,911.00 18,251.00
General Services Agency 1,586,026.00 17,530.00
National Aids Commission 583,707.00 17,222.00
Agriculture and Industrial Training Bureau 166,720.00 12,734.00
Liberia Medical and Health Product Reg. Authority 1,394,433.00 10,979.00
Rural Renewable Energy Agency 460,841.00 9,292.00
National Lottery Authority 230,489.00 5,449.00
Recurring Off-Budget Expenditures Raise Red Flags
This is not the first instance of off-budget spending under the Unity Party-led government. In September 2024, the Ministry of Finance submitted a breakdown of off-budget expenditures totaling US$15,631,813, covering expenses incurred between January and August 2024. The report revealed several significant and controversial spending decisions, including US$2,307,609 on unexplained miscellaneous expenses, US$2.5 million allocated to covert operations through the National Security Agency (NSA), US$1.5 million used by the House of Representatives for a special sitting and US$812,612 spent by the Senate for the same purpose.
These questionable expenditures persist despite warnings from the Liberia Anti-Corruption Commission (LACC), which had pledged to investigate them.
LACC's Unfulfilled Pledge to Investigate
In a statement issued in September 2024, LACC Executive Chairperson Cllr. Alexandra Zoe expressed concerns over these financial irregularities and vowed to launch a thorough investigation.
"We take these allegations seriously, as they touch on matters that are core to our institutional objectives. Off-budget expenditures, if confirmed, can undermine public trust in governance, weaken fiscal discipline, and pose risks to the country's financial integrity," Zoe stated.
Off-budget expenditures, if confirmed, can undermine public trust in governance, weaken fiscal discipline, and pose risks to the country's financial integrity. We wish to assure the public that the LACC has commenced a preliminary review of the allegations. This will be followed by a comprehensive investigation to determine the accuracy of the claims, establish accountability, and ensure that proper legal procedures are followed." - Cllr. Alexandra Zoe Executive Chairperson, Liberia Anti-Corruption Commission
The LACC promised to conduct a comprehensive probe to determine the accuracy of the claims, establish accountability, and recommend legal actions if wrongdoing was found. However, since the initial statement, no updates or findings from the investigation have been made public, raising concerns over the Commission's commitment to transparency and accountability.
Legislators and Civil Society Demand Accountability
Off-budget spending has drawn criticism from both lawmakers and civil society organizations.
During the September 2024 budget recast, Speaker J. Fonati Koffa called for sweeping reforms to Liberia's Public Financial Management (PFM) Law, arguing that the 55th Legislature inherited a deeply flawed budget process that required urgent restructuring.
"While we support this recast, we must commit to the Ways, Means, and Finance Committee that before submitting the next budget, we will open up the process further. We need to redefine how the budget is received, transmitted, and executed, ensuring accountability from the executive branch. Violations noted in this budget recast cannot be accepted. Off-budget spending without adherence to governing laws is illegal and unacceptable," Koffa asserted.
He further argued that the PFM law must be amended, as the current framework grants excessive power to the Minister of Finance, undermining legislative oversight.
Rep. Musa Hassan Bility (District #7, Nimba County) was even more outspoken, describing the budget process as a "fraudulent scheme" riddled with corruption and money laundering. Writing on Facebook, Bility denounced the recast budget as "an instrument of fraud and money laundering" and vowed to resist its passage "by any means necessary."
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CENTAL Urges President Boakai to Take Action
The Center for Transparency and Accountability in Liberia (CENTAL) also raised alarms over the growing trend of off-budget spending. At a press conference on October 3, 2024, CENTAL's Program Manager, Atty. Gerald D. Yeakula, warned that the administration's failure to address these issues was eroding public trust and undermining Liberia's progress on transparency and accountability.
Yeakula cited several controversies, including the US$150,000 vehicle purchase scandal involving then-Minister of Commerce Amin Modad, the US$15 million in off-budget expenditures by the Ministry of Finance and Development Planning (MFDP) and widespread violations of asset declaration laws by public officials.
Call for a Thorough Investigation
Although the Ministry of Finance has claimed that the US$13.3 million in post-recast off-budget spending was properly accounted for, concerns persist over the continued trend of budget recasts and financial mismanagement.
Given the history of unaddressed allegations, civil society groups and some legislators are demanding an independent investigation to determine whether corruption is involved. If found culpable, those responsible should be held accountable to restore fiscal discipline and public trust in government spending.
