This article is the second part of a two-part analysis of Liberia's 2026 National Budget for Education. Part One focused on subsidy allocation and transparency. This second installment looks at the broader education budget, especially the basic and secondary levels, where most Liberian children receive their schooling.
The 2026 draft budget allocates $US 132.9 million to education, an increase from $US 119.7 million in 2025. This represents a rise of $US 13.25 million, or 11.1 percent. For a country operating with limited fiscal space, this increase is significant and deserves recognition. The government is making a visible effort to expand education financing despite competing demands. Still, how these funds are distributed raises important questions about whether the increases are reaching the places where they can make the greatest difference in learning outcomes.
A Payroll Heavy Budget with Limited Flexibility
Compensation for employees rises from $US 44.0 million in 2025 to $US 45.6 million in 2026. This increase of $US 1.6 million, or 3.6 percent, is necessary because teachers must be paid reliably. But payroll remains the largest share of the education budget, leaving limited room for the kinds of investments that directly shape what happens in the classroom. When most of the money goes toward salaries and very little goes toward school-level support, instructional materials, or teacher coaching, it becomes difficult to turn spending into stronger learning outcomes.
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Goods and Services Increase but Still Fall Short
The allocation for goods and services increased from $US 15.27 million to $US 16.60 million, a rise of $US 1.33 million, or 8.7 percent. This is a positive step, yet it remains insufficient when spread across more than two thousand basic and secondary schools. Many schools still lack textbooks, science resources, functioning libraries, chalk, or even basic administrative supplies. The increase helps, but it does not change the overall condition of schools in any significant way.
Early Childhood Education Remains Severely Neglected
Early childhood allocation remains at $US 20,000, unchanged from the previous year. This is one of the weakest points in the education budget. Early childhood is the foundation for literacy and numeracy. When this level suffers from chronic underfunding, the consequences appear later in poor reading performance, weak writing skills, and limited comprehension.
Basic and Secondary Education See Growth but Still Lack Adequate Support
The allocation for basic and secondary education increases from $US 1.04 million to $US 1.34 million, a gain of $US 304,000, or 29.3 percent. The percentage increase looks impressive, but the total remains too small for a department that oversees most of the country's schools. Better curriculum delivery, stronger reading and science programs, improved school supervision, and more effective teaching materials all depend on this funding line. At its current level, these goals remain far out of reach.
Teacher Education Remains Far Too Limited to Address National Needs
Teacher Education funding remains at $US 28,285 for both 2025 and 2026. Since the broader budget includes separate allocations for other training programs, this amount appears to be dedicated to in-service teacher training. Understanding it this way raises serious concerns. Liberia has thousands of teachers across all fifteen counties. Many entered the profession without formal qualifications or have not received updated training in years. The skill gaps in reading instruction, mathematics, science, and classroom management are well known. In-service training is therefore one of the most important tools for improving the quality of teaching nationwide.
When viewed against this reality, an allocation of $US 28,285 is extremely inadequate. It cannot support meaningful workshops, sustained coaching, training materials, or even minimal county-level professional development. Teacher quality sits at the heart of student learning. Without serious investment in ongoing training, the system will continue to struggle across all grade levels.
Assessment and Accountability Receive Only a Small Increase
Grants, which include national testing programs and various school support activities, rose from $US 53.94 million to $US 54.91 million, an increase of $US 972,000, or 1.8 percent. This is the smallest increase among major categories.
Assessment is not just about national exams. It helps schools track student progress and intervene early when learning losses occur. Underfunding this category limits the country's ability to understand where students are doing well and where they need more help.
Infrastructure Funding Shifts to PSIP, Leaving Questions
The regular capital line for Non-Financial Assets drops from $US 5.54 million to $US 15,000, a decrease of 99.7 percent. At the same time, the Public Sector Investment Plan allocation for education rises to $ US$14.62 million.
This shift places most school construction and rehabilitation under PSIP, where procurement delays and slow implementation are common. Many schools still lack safe classrooms, proper latrines, and basic learning spaces. The sharp reduction in regular infrastructure funding creates uncertainty about how quickly these needs will be met.
Recognizing Progress While Confronting Persistent Challenges
Increasing the education budget by more than 11 percent in a tight fiscal environment is no small achievement. The government deserves recognition for prioritizing education in a difficult economic context. But the distribution of funds matters as much as the overall amount. Without smarter allocation, improved learning outcomes will remain elusive.
How Liberia Might Sustainably Increase Its Education Budget
Strengthening education financing does not always mean introducing new taxes. Often, it requires using existing revenue sources more strategically. One option is for counties to retain a portion of the taxes collected within their jurisdictions for education. A share of property taxes, business fees, market dues, or concession-related revenues could support county education budgets. Local retention would allow counties to address urgent school needs more quickly and reduce dependence on national disbursements.
Another potential source of revenue is a modest increase in taxes on alcoholic beverages, tobacco, and other non-essential or luxury goods.
These categories do not burden low-income households and are widely used in other countries to support social sectors like education and health. Strengthening tax compliance in existing categories could also generate new resources. Many businesses operate informally and therefore outside the tax net.
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Bringing even a portion of these entities into compliance, without creating new taxes, would support teacher development, school rehabilitation, and essential learning materials. A matching grant program for diaspora groups, community organizations, and foundations could also help schools receive targeted support without stretching the national budget. When communities and government work together, school improvements often occur faster and with greater accountability.
Author's Bio
Dr. Chris Tokpah is the Associate Vice President for Institutional Effectiveness at Delaware County Community College in Pennsylvania. He holds a PhD in Program Evaluation and Measurement, an MBA in Management Information Systems, and a BSc in Mathematics. He also serves as an Adjunct Professor of Research Methods and Statistics in the PhD program at Delaware Valley University.
Dr. Tokpah is an independent consultant who has supervised baseline studies and evaluations sponsored by the World Bank, IDA, Geneva Global, USAID, and the African Development Bank. He is a co-owner of the Center for Research, Evaluation, and Policy, a Liberian consulting firm specializing in strategic planning, monitoring and evaluation, social science research, and training services.He frequently writes about policy issues in Liberia. His articles can be found at https://cenrepliberia.org/volunteer-work.He can be reached atctokpah@cenrepliberia.org
