Republic of Liberia

The 2016/17 Citizen’s Guide to the

National Budget 7 This guide was produced by the Ministry of Finance & Development Planning /201 National Open Budget Initiative of Liberia 6

Republic of Liberia

A CITIZEN’S

GUIDE TO THE

NATIONAL

BUDGET A CITIZEN’S GUIDE TO THE NATIONAL BUDGET 201 Year Fiscal Department of Budget & Development Planning http://mfdp.gov.lr Fiscal Year 2016/2017

TABLE OF CONTENTS

A Message from the Minister ...... 3 INTRODUCTION ...... 4 What is the National Budget? ...... 5 Why Does Budget Transparency and Accountability Matter? ...... 5 What is the purpose of the budget? ...... 6 Vision 2030 ...... 6 The Agenda for Transformation (AfT) 2012 to 2017 ...... 6 Economic Stabilization and Recovery Plan (ESRP) ...... 6 The Medium Term Expenditure Framework (MTEF) 2015 to 2018 ...... 6 The Annual National Budget for Fiscal Year 2016/2017 ...... 6 The Budget Process ...... 7 State of the Economy ...... 9 REVENUE ...... 12 What is Revenue? ...... 12 Types of Revenue ...... 12 Revenue in FY2016/17...... 13 Official Development Assistance (International Support) ...... 15 EXPENDITURE ...... 18 What is Expenditure? ...... 18 Growth of Government Expenditure Over Time ...... 19 Expenditure in FY2016/17 ...... 20 Government Expenditure by Sectors in 2016/2017 ...... 22 GET INVOLVED...... 29 How to Get Involved ...... 29 Find Out More ...... 29 COUNTY BUDGETS ...... 30 How your money is spread across Liberia? ...... 30 Annex A: FY2016/17 Government Expenditure by Sector ...... 58 Annex B: Donor Spending by Sector...... 59 Annex C: National Priority Investment Projects ...... 60 Annex D: Sector Goals and Sector Projects ...... 62 Annex G: Example of development projects in pictures ...... 64 A Message from the Minister

Fellow Liberians, we have come a long way since 2014 when we faced the outbreak of the Ebola virus disease. Since then, we have successfully contained the spread of the virus and are on our way to rebuilding a resilient healthcare system. Even now, we still face serious economic challenges in terms of falling world market prices of iron ore and rubber. In addition, the gradual departure of UNMIL has also contributed to a slowdown in economic activity. On July 1, 2016, the Government of Liberia assumed all security responsibilities from UNMIL. Nonetheless, the Government is confident that our national security forces are trained and equipped to meet the security needs of the country. We are also gearing up for the 2017 Presidential and Legislative elections and expect to institute the best measures to ensure that the elections are held peacefully and efficiently.

The effect of the Ebola virus and the falling world commodity prices slowed business activities, with performance declining to around 0% in 2016. Also, the slowdown in economic activity has limited the borrowing capacity of the government. Government is therefore focusing on ensuring that there are enough resources to meet the human and food security needs, elections, education, health, etc. Similarly, in order to boost economic activities, we will continue to prioritize the development of infrastructure, such as roads and bridges, while also maintaining our efforts in providing electricity to households and businesses.

We therefore expect, for FY2016/17, to collect and spend US$600.2 million, adjusted by 5 percent for risk. From this money, we will pay salaries of all government workers, including teachers, doctors, nurses, and other civil servants, as well as pay for the operations of the Government, including the provision of vaccines and school equipment. The remainder of the funds will be used to build and repair roads and bridges and boost economic activities.

Despite the current economic challenges, we will continue to provide the best of public services and ensure that we do not lose sight of our long term goal to see a peaceful and prosperous Liberia.

Boima S. Kamara

MINISTER December 2016

INTRODUCTION

Every year the Executive Branch of Government, under the President’s instruction prepares the Draft National Budget, which shows how much money will be collected and how it will be spent. It also lists all the sources from which the money will be collected and shows which important projects and programs the money will be spent on.

All of this information is put together in the draft budget, which is sent to the National Legislature where it is debated with changes made before it is passed into law and printed into handbills. After all the changes have been made and accepted, this adjusted document becomes the approved National Budget.

This book is called the Citizen’s Guide to the National Budget because it is intended to explain how the budget works, and to also provide some explanations in simple language about how the Government is collecting and spending public money. The book is divided into five parts. The first part defines what the budget is and how it is produced. The second part explains where the money will come from. The third part explains how Government plans to spend the money it will collect. The fourth part is about how you can find out more and get involved in the budget process yourself. The last part shows how much each county will get, who will provide the money, and what are the important things the money will be spent on in each county.

So, we hope that when you read this Citizen’s Guide, you will be able to understand the budget, you will be able to know what services the Government plans to deliver, you will be able to find out how much the Government will pay for these services; and, lastly, you will be able to check for yourself whether these services have been delivered and how they have been delivered.

What is the National Budget?

The National Budget is the Government’s plan on how to collect and spend money. It is one of the most important documents the Government produces each year. It lays out the yearly plans for collecting and spending public money to maintain a stable Government, deliver services to the citizens, and develop the nation.

Why Does Budget Transparency and Accountability Matter?

Government programs and projects in the budget are funded with revenue from taxpayers, grants from friendly governments and international organizations and borrowings from domestic and international financial institutions. Since the budget is used to implement these programs and projects on behalf of the people that elected the Government, it is the right of the citizens to know how their money has been collected and spent in the past and to know and help guide how it will be spent in the future. Therefore, it is important for systems and processes to allow public participation, which will bring about accountability to ensure that citizens’ needs are addressed.

The Open Budget Initiative

The National Open Budget Initiative is another step taken by the Government of Liberia to promote more transparency and accountability in Government budgeting and spending. The initiative, with products like

the Citizen’s Guide, will allow the public free and easy access every year to Government financial information.

What is the purpose of the budget?

Vision 2030 This is the Government’s long-term vision or what the future should be. The major outcome of this vision is see Liberia become a middle-income country by the year 2030. A middle- income country is one that is not very rich, yet not poor, there is an improved quality of life for each citizen, and the difference between the rich and the poor is not too wide.

The Agenda for Transformation (AfT) 2012 to 2017 This is Government’s five-year Development Plan, which is part of our overall long-term national developments for achieving Vision 2030. This Development Plan explains what actions Government needs to take to reduce poverty across the country over a five-year period.

Economic Stabilization and Recovery Plan (ESRP) This was the plan the government introduced during the outbreak of the Ebola virus from 2014 to 2015. The ESRP was designed to bring back on track almost all of the AfT projects which were suspended, by supporting government institutions and the private sector to overcome most of the setbacks encountered during the Ebola crisis. This was the best way forward to restart the various AfT projects and activities.

The Medium Term Expenditure Framework (MTEF) 2015 to 2018 This is a three-year expenditure plan intended to make sure that public money is spent in ways that support the national development plan and, in the end, the Vision 2030. Remember, the first round of MTEF, which was introduced in fiscal year 2012/13 ended on June 30, 2015. The second round began in fiscal year 2015/16 National Budget. A medium-term expenditure plan is the best way to implement and finance development plans, which cannot be completed in a single budget year.

The Annual National Budget for Fiscal Year 2016/2017 The Government fiscal or budget year runs from July 1 in the current year to June 30 in the next year. For this year, the budget will run from July 1, 2016 to June 30, 2017. That is why this budget year is called FY2016/17.

The Budget Process The budget process continues throughout the year and involves interactions among different groups. These groups include:

 The National Legislature, made up of elected senators and representatives, who by law have the power to discuss, make changes and then approve the National Budget. They also have power, as First Branch of Government, to make sure that the budget is managed correctly.

 The Executive Branch, includes the Office of the President, the Ministry of Finance and Development Planning, and other spending entities of Government besides the Legislature and the Judiciary. Because this branch sets the overall guidelines and directions for national development, it produces the Draft National Budget and presents it to the National Legislature.

 Budget Technicians, the civil servants who put the budget together in line with the policies of the Government and according to how much revenue will be available to achieve the policy objectives.

 Service Providers are the businesses that provide the goods, services and works required to carry out the projects and programs approved in the National Budget.

 Civil Society refers to concerned citizens, community groups and other organizations that want to see to it that the right things are done. Civil society groups take their issues to government officials for consideration. They also keep a check on the Legislature, Executive Branch and Service Providers to see if the budget is used the right way.

So, each group has an important part to play as to how the budget should be managed wisely. But the final decision as to what is put in the budget and the money that will be spent is the responsibility of the National Legislature and the Executive Branch of Government headed by the President.

What does the law say about the Budget?

Our budget process is protected by law. In article 34(d) of the 1986 Constitution, the Legislature is authorized “to levy taxes, duties, imposts, excise and other revenue types, to borrow money, issue currency, mint coins, and make appropriations for the fiscal governance of the Republic.”

The National Budget is prepared and implemented in accordance with the Public Financial Management Act of 2009. The Act specifies such matters as internal control (tracking spending in each spending entity), accounting (holding people responsible for what they spend), and auditing of public finances, assets, and the arrangements for public debt.

Once the National Budget is approved, all transfers of monies within the budget must comply with the Budget Transfer Act of 2008. This Act says that if the Government plans to spend additional funds after the passing of the budget, then it must pass a supplementary budget through the Legislature.

The Budget Timetable July 1 Beginning of Government’s financial year

October to Spending entities produce Budget Policy Notes which define public January expenditure plans in line with Government’s overall objectives

January Ministry of Finance & Development Planning publishes the Budget Framework Paper with a summary of the amount of money that is needed and the plans the money will be spent on.

February to Spending entities present their expenditure needs in line with the March amount of money that can be collected for the coming budget year. This is done during budget discussions between the spending entities and the Ministry of Finance and Development Planning.

April 15 Draft National Budget is presented to the President

April 30 The President sends the Draft National Budget to the Legislature for discussion and approval.

June 30 Government’s financial year ends.

State of the Economy Economy is another word used for all the activities that the Government, business people, companies, and the ordinary people do to bring money into the country in order to increase their welfare. To put it another way, economy is a group or a system that brings together producers (farms, factories, businesses, government), distributors (importers, exporters, wholesalers and retailers), and consumers (buyers and users) of goods and services within a local, regional, national or international community. The activities they carry out while in the process of producing goods and services are also called economic activities. In 2015, Ebola was the main reason for the slowdown in the economy. Real GDP (the present-market value of goods and services before price changes) grew by 0.0 percent instead of the 0.3 percent that was predicted early. Besides, it is worse than the 0.4 percent growth rate that was estimated during the time of Ebola.

Table 1 Economic Growth in Liberia and some West African Countries 2012 2013 2014 2015 2016 2017 2018 Liberia 8.2 8.7 0.7 0.0 2.5 4.7 5.2 Cote d'Ivoire 10.7 8.7 7.9 8.2 7.6 7.4 7.1 Guinea 3.8 2.3 1.1 0 4.9 5.9 5.3 Sierra Leone 15.2 20.1 7.1 -23.9 -0.7 18.4 17.7 Source: MFDP and IMF Forecasts

The International Monetary Fund’s latest estimates for the other Mano River Union countries in October 2015 show that their economies will change in different ways. Ivory Coast, for example, will grow by 7.6 percent, the highest in the region in 2016. It will be followed by Guinea of 4.9 percent and 2.5 percent for Liberia. Sierra Leone economy will decline by 0.7 percent as displayed by Table 1 above.

Figure 1: Annual GDP for Mano River Union countries (US$ Billions)

Also in 2016, Liberia’s nominal GDP (goods and services measured by market prices) was expected to grow from about US$2.0 billion in 2015 to US$2.1 billion in 2016. This is a small increase than what was expected before. One of the major reasons for slow performance is due to the reduction in mining activities, especially iron ore mining. This is because countries like China that buy iron ore from Liberia have reduced their demand. Because of this, the value of mining activities will drop from US$167 million in 2015 to US$150 million in 2016.

However, other sectors of the economy will continue to perform well. For example, services (useful activities performed by individuals and business for the benefit of others) will continue to grow. The output from this sector will decrease from US$1.05 billion in FY2014 to US517 million. Outputs from other sectors like forestry and manufacturing will either show minimum increases or remain at the same level in FY2014/15, but they are not expected to decline.

Figure 2: Sector contribution to Liberia’s GDP (US$ Millions)

Source: MFDP (FY2016/17 Budget Framework Paper)

Figure 2 shows that the Agriculture and Service sectors are the most crucial sectors of the Liberian economy since 2011 and they remain the largest contributors to the economy till now. Earlier, mining sector was the driving source of the country’s revenues followed by Agriculture especially plantation farming. Services (work that people do for government, businesses and other people) have taken the lead among all the productive sectors following by Agriculture and Fisheries.

It is also clear that mining is no longer the leading sector, or main economic activity, as it used to be in the years before the war. What this means is that both government and businesses should increase investment in facilities that encourage more production in agriculture and services. Roads, for example, will facilitate farm-to-market transportation. Electricity, water and internet will encourage existing businesses to increase their activities and bring about the establishment of new businesses.

REVENUE

What is Revenue? Revenue is the money Government collects from citizens, businesses, and donor partners in order to fund the National Budget. The first step in producing the National Budget is to estimate how much money will be available to spend during the financial year (July 1 to June 30).

Types of Revenue Revenue can be divided into two broad categories: Core revenue and Non-Core revenue.

Core Revenue Non-core Revenue Taxes Borrowing Money collected by the Government from Money that the government borrows from individual’s income, property, business domestic and external sources. Liberia must pay back this money with interest. profits, and customs duties on the export Borrowing also includes very low interest and import of goods and services bearing loans (concessional loans). For now, most of Liberia’s borrowings are concessional loans.

Non-tax revenue Contingent revenue Money collected through government Money the government expects to receive fees and charges. For example, the money during the year but is highly uncertain. For mining companies pay to extract Liberia’s example, expected revenue from natural resources. It also includes profits concessions that are still under negotiation from government investments and state- or agreements between government and owned corporations. donors that require approval by the Legislature. Budget support (grants or loans) Money given directly to the government by friendly foreign governments and non- governmental international organizations to spend through the National Budget.

Carry forward Money left over from last year’s budget.

Revenue in FY2016/17

Liberia’s core revenue over the past years grew based on strong economic performance and increased tax collection. However, the impact of the Ebola on our economy continues to hurt us very seriously and it is expected to continue for some time to come. Also, the fall in world market prices for iron ore and rubber is affecting our ability to collect money for development. Lastly, because our donor partners helped to close the revenue gaps in FY2014/15, their contributions to this year’s budget have heavily reduced because what they planned to give in FY2016/17 budget year was used to fight back Ebola in FY2014/15 budget year.

Figure 3: Liberia's Revenue 2014 to 2017 (millions of US dollars)

100%

90%

80%

70%

60% Carry Forward Borrowings 50% Grants 40% Contingent Revenue Domestic Revenue 30%

20%

10%

0% FY2014/15 Actual FY2015/16 FY2016/17 Outturn Approved Budget

Domestic Carry Contingent Grants Borrowings Revenue Forward Revenue Source: MFDP (FY2016/17 Budget)

The Government estimates that core revenue for this year’s budget will decrease by almost 4% from US$622.7 million in FY2015/16 to US$600.2 million in 2016/17.

Figure 4: Sources of Revenue in FY2016/17

4% 3% 0% 5%

16%

72%

Tax Revenue Non-Tax Revenue Core Grants Contingent Revenue Borrowings Carry Forward

Tax Revenue Non-Tax Core Grants Contingent Revenue Borrowings Carry Forward US$429.18 Revenue US$30.26 US$22.96 million US$20.00 million US$2.00 million million US$95.79 million million

Tax Revenues will contribute 72% of total revenue (72 cents out of every one dollar) in this year’s budget. Tax revenue is projected to increase by 3.9% this year, from US$412.33 million in 2015/16 to US$429.18 million in 2016/17.

Non-Tax revenue will contribute 16% (16 cents in every one dollar), which is about US$95.78 million. Core Grants and borrowings of US$50.26 million accounts for 8% of this year’s budget, which represents a decrease of 56.2% against the FY2015/16. These grants will be received from Liberia’s development partners, including European Union (EU), United States Agency for International Development (USAID), International Monetary Fund (IMF) and the Norwegian Government Forestry Agreement.

Contingent Revenue of US$22.98 million, which is 3.8% of the total budget, is expected to be raised from our domestic sources of tax and non-tax revenue, and a borrowing component from the IMF. But this will only happen if the Liberia Revenue Authority (LRA) will be able to collect this money from taxpayers in Liberia, and also if National Legislature approves the loan agreement with the IMF. There is a US$2 million reported as Carry Forward from last year’s budget; it means this money was already collected and was not spent.

Official Development Assistance (International Support) Liberia’s development partners, including foreign governments and organizations, continue to provide support every budget year in two different ways. The two different ways they provide support are on-budget support and off-budget support.  On-Budget Support comes in two basic types: the first type is grant or gift; and the second type is loan or money the government borrows to pay back with interest in the future. Grants and loans are on-budget funds because they are included in the budget that the President sends to the National Legislature for approval.

 Off-Budget Support is donor money to be used by NGOs working in Liberia or through Government agencies. This is called Off-Budget Support because they do not enter Government’s budget.

In this Budget, all the foreign money that will come to the country, whether on-budget or off- budget will be US$727,688,198. Of this amount, only US$68,260,000 will come directly to Government as On-Budget Support while the rest of the money (US$659,356,423) will go directly to international NGOs, some Government agencies and to civil society organizations as Off-Budget Support. Table 2 and Table 3 show how much will come from various countries and organizations.

Table 2: On-Budget External Resources (Foreign Funds in the Government Budget) Growth FY2016/17 FY2015/16 (Increase/Decr ease) Total Core Grants (Assistance) $ 50,331,775 $ 114,836,385 -56.2% United States Agency for International 12,940,000 40.8% Development (Health Support - FARA) 9,190,681 International Development Association - - 0.0% European Union 12,391,775 -73.7% 47,040,000 African Development Bank - -100.0% 28,605,704 World Bank (IDA) - -100.0% 30,000,000 International Monetary Fund 20,000,000 - 100.0% Norway (Forest for Development) 5,000,000 - 100.0% Total Contingent Grants $ 18,000,000 $ 10,000,000 80.0% Norway (Forest for Development) - -100.0% 10,000,000 International Monetary Fund 18,000,000 - 100.0% Grand Total $ 68,331,775 $ 124,836,385 -45.3% Source: MFDP (Aid Management & Coordination Unit – Aid Annex to the FY2016/17 Approved National Budget)

Table 3:

Off-Budget External Resources (Foreign Funds Not in Government Budget) % Change FY2016/17 FY2015/16 (Increase/ Decrease) Abu-Dhabi Fund $ 3,000,000 $ - 100% African Development Bank 50,453,500 86,523,600 -42% Arabic Bank for Economic Development in 7,500,000 - 100% Africa (BADEA) China EXIM Bank 5,000,000 - 100% Department for International Development 5,000,000 - 100% (DFID) European Investment Bank - 22,564,689 -100% European Union 60,883,050 34,775,972 75% Germany 33,560,000 45,778,332 -27% Global Fund - 6,401,574 -100% International Fund for Agricultural 360,000 8,130,000 -96% Development (IFAD) International Development Association (World 147,499,384 125,480,857 18% Bank) Ireland 5,666,440 - 100% Japan 26,588,942 17,000,000 56% Kuwait 7,500,000 - 100% Millennium Challenge Corporation (MCC) 93,202,200 36,815,177 60% Norway 33,536,000 44,581,526 -25% Saudi Fund 5,000,000 - 100% Sweden 553,030 30,760,914 -98% United Nations Children Fund (UNICEF) 25,059,980 28,524,557 -12% United Nations Development Programme - 5,787,594 0% (UNDP) United Nations High Commission for 1,315,418 3,716,361 -183% Refugees (UNHCR) United Nations Office for Project Services - 192,419 0 (UNOPS) United Nations Peace Building Office - 9,683,678 -100% (UNPBO) United Nations Fund for Population Activities 5,895,984 3,108,000 90% (UNFPA) United States Agency for International 128,233,946 186,879,412 -31% Development (USAID) World Food Programme (UNWFP) 13,548,549 72,687,468 -81% World Health Organization (UNWHO) - 1,356,356 -100% Grand Total $659,356,423 $ 770,748,486 -14.5% Source: MFDP (Aid Management & Coordination Unit – Aid Annex to the FY2016/17 Approved National Budget)

EXPENDITURE What is Expenditure? Expenditure is the spending plan of Government on how to spend the revenue on the things it wants to do during a budget year. In short, expenditure in the budget means Government spending plan on development programs and projects.

To be able to understand Government spending, it is important to know the different sectors, or the different activities of government through which it provides goods and services for the public. In each sector, there are ministries, agencies, commissions and branches of government that do similar things. For example, money spent for universities and schools falls under the Education sector; money for running hospitals and clinics, fighting major diseases like Ebola or AIDS and assistance to doctors and nurses associations falls under the Health sector.

So, all Government entities are placed into 11 different groups called Sectors based on the nature of the services they deliver. Each sector come together every year as a Sector Working Group to discuss what to do over the next three years and to determine who will be responsible to do what in a given financial year. Liberia’s development partners (who give assistance and sometimes lend money to the Government) also participate in these Sector Working Groups.

In this year’s budget, the Government plans to spend money on roads and bridges, housing, airports, elections, provision of internet, water and sanitation, education, security, electricity, and fixing the damages caused by the Ebola virus on the health sector.

Another way to explain expenditure is to understand the two main kinds of expenses:

1. Recurrent expenditures – are the expenditures that take place every year for the ongoing operations of the government. For example, spending money on salaries, office materials, electricity and water bills, and all the other things needed to keep government offices, hospitals, schools and the security system working.

2. Non-recurrent or development expenditure or investment budget – is expenditure on development programs and projects. Some examples are spending on building new roads and buildings, fixing damaged roads and buildings, training civil servants and security officers, installing internet cables, building or repairing electric power plants, water systems, army barracks, and so on.

Growth of Government Expenditure Over Time Government’s expenditure budget has been increasing as revenue also increases. For example, the size of Government’s expenditure jumped from US$135 million in FY2006/2007 to almost US$600 million in FY2012/2013. Then from FY2013/2014 revenue has started to decrease since the Ebola outbreak as well as the fall in global demand for our country’s exports, which caused some businesses not being able to pay their taxes.

So, to help solve these problems, the Government is focusing on how to increase its revenue base so that it can spend more money on services for its citizens. The green line in Figure 5 below shows how Government expenditure has been going up and down in since 2006.

Figure 5: Total Expenditure (in US$ millions)

700

600

500 Millions Dollars US ofMillions

400

300

200

100

Source: MFDP (Budget Policy & Coordination Unit)

Expenditure in FY2016/17 The total money Government plans to spend during this budget year is US$600.2 million. To be able to achieve our development goals, the Government will continue to keep a small number of employees who can make the Government efficient (or work better), make life better for all Liberians, and put more money in areas that will bring back lasting development.

In the blue boxes that appear throughout this section, you will find details of some of the major development projects that started since 2012 as well as new development projects that Government plans to continue and complete over the next three years, and how much will be spent in each year.

Rehabilitating Mount Coffee Hydro-Power Plant

Funding in 2016/17 Location Government: None Montserrado Donor: US96.97 million

The Mount Coffee Hydropower Plant was damaged at the time of the civil war. This source of electricity is very essential to the country’s growth and development. The Government of Liberia and its development partners have agreed to fix it, and to even make it produce more electricity than what it used to produce before the war.

This will help to make life better, increase business activities and reduce poverty. This 80 megawatt hydropower project seeks to provide cheaper electricity than what we now pay for today; it will also be reliable to supply electricity in the future, and safe for the environment. The project is being jointly funded by the Government of Liberia, the Government of Norway, the Government of Germany (KfW Development Bank), European Investment Bank and the United States Government (Millennium Challenge Corporation) at the total cost of $350 million. Upon completion, Mount Coffee Hydropower Plant will be capable of supplying more than one million Liberians with cheaper electricity when the first engine is switched on December 16, 2016.

Progress -to-date: The Rehabilitation of the Mount Coffee Hydropower Plant Project is designed into four stages. Stage 1: Project Planning and Investigations; Stage 2: Detailed Design, Preparation of Tender Documents, Prequalification, Bidding, and Award of Contract; Stage 3: Construction, Commissioning and Takeover; and Stage 4: Defects Liability Period. To date, stages I & II as well as portion of stage III have been complete. The first turbine has been completed fully assembled, installed, and dry commissioning begun; the second turbine is 90% complete, assembled but with installation nearly complete, while the third turbine assembly underway; reservoir impounded to 28.5 meters above sea level. Seven spillway gates have been rehabilitated (reinforced) and tested; of which two have been pre-commissioned. Intake gates 1, 2 and 3 are installed and drycommissioned. Construction and rehabilitation of the dam (existing and new) have been completed. Construction of the camp facility workers have been completed and fully inhabited. Erection of transmission towels from construction site to LEC Main Reservoir at Bushrod Island have been completed while installation of transmission lines are ongoing. Two Resettlement Action Plans (RAPs) have been prepared to cover the Reservoir Area and the Transmission Lines, respectively. The Reservoir RAP was updated to reflect new topographical data and was publicly disclosed in March 2015, with payments in May 2015. RAP for the Transmission Lines is expected to be released publicly in July 2015 to be followed by payments shortly thereafter.

Government Expenditure by Sectors in 2016/2017 Public Administration continues to account for the biggest portion of expenditure in the FY2016/17 budget. This sector includes many Government Spending Entities. This sector also includes money for repayment of foreign debts and domestic debts. Domestic debts are money owed by the Government to former employees and officials of Government, money borrowed from some local banks, and the debts from past governments.

The Government has also maintained or increased expenditures in the other sectors in this year’s budget. For example, the Security and Rule of Law, Education, Health and Infrastructure & Basic Services sectors expenditures have either increased or remained the same. This is to confirm that the Government has not forgotten its promise to provide infrastructural and basic economic services to the public. Figure 6 below shows how the National Budget has been shared amongst these sectors while Annex A at the end of this book provides more information on government Expenditure by sector.

Figure 6: Share of Government Expenditure by Sector in FY2016/17

Source: MFDP (2016/17 National Budget)

Unlocking the Economic Potentials of Southeastern Liberia (Opening the door to jobs and businesses in southeastern Liberia) Funding in FY2016/17 Government: None Location Donor: US$22.78 million Grand Gedeh-River Gee-Maryland

The Zwedru-Fish Town–Harper Road Corridor is estimated to cost about US$350 million. It is part of a 5-year Mano River Union Road Transport Development and Facility Program being jointly funded by the Government of Liberia, the African Development Bank and ECOWAS. The began in December 2014, with key components including Pavement of 296Km of roads from Harper to Zwedru and from the Harper- Pleebo Road Junction to the Pedebo Border, construction of a bridge over the Cavalla River at the Pedebo-Prolo International Border near Harper, which links Liberia and Côte d’Ivoire, construction of a Market Building Facility, Capacity Building Programs, Joint Border Security Post,. The Road Program is designed to be implemented over three phases. Phase I covers 80Km of roads between Fish Town City and Karloken while Phase II covers 66Km of roads between Harper and Karloken as well as the Harper- Pedebo Border Road. Phase III covers a 150Km of road between Zwedru City and Fish Town City.

Progress-to-Date: Implementation of the project began in FY2013/14 with roadside brushing and repairs of drainages and potholes. Payments for RAP for this road corridor have already been made. In this FY2016/17 Budget year, almost US$18 million will be spent on road pavements, beginning this year October with 50Km of road works on the Harper-Karloken Road Corridor. This development will improve the road conditions in the Southeastern region of Liberia, thereby increasing business activities, especially agriculture and trade. The project will also improve the ease of movement in the country’s interior. The project aims to unlock the economic potential of and improve social development in the

southeastern region of the country.

National Priorities The Government has identified US$79.7 million to invest in several national development projects affecting nine (9) sectors. These projects were chosen to be consistent with government priorities for keeping the peace and maintaining strong security, improving the livelihoods of citizens, and continuing implementation of major national development projects to ensure their completion deadlines by December 31, 2017.

Figure 7: Planned Expenditure by National Priority Investment Projects

Electricity Supply & Resettlement of Affected Persons

Construction of Faulty Houses, 5.2% Renovation and Equipment for 4.1% 2.1% Tradeshops, & Coastal Defense 6.3% System Roads, Bridges, Buildings & Maintenance 26.5% Support to UNMIL Transition Plan 43.3%

12.5% Elections, Financial Systems & Income Survey

Water, Sanitation & Hygiene

Support to Agriculture Sector

Source: MFDP (FY2016/17 National Budget)

Figure 7 shows that this budget year, the Government is serious about maintaining a stable political environment and ensuring a smooth democratic transition while at the same time improving the country’s economic infrastructures. That is why over US$48 million will be invested in the upcoming Presidential and Representative elections in 2017 as well as in infrastructure projects. Investment in education and preparations for the UNMIL Drawdown are also key priorities. Health expenditure has become very important again because of the problems caused by Ebola and because Ebola also showed that the country was not prepared to deal with emergency situations. See Annex C for full details on National Priority Investment Projects.

Reducing the Cost of Transportation

Funding in FY2016/17

Government: US$7.3 million Location Donor: US$80.47 million Montserrado-Bong-Nimba

In this FY2016/17 Budget, additional financing of about US$80.47 million will be spent on Liberia Urban and Rural Infrastructure Rehabilitation Project (LURIRP), Feeder Roads Maintenance Program, Local Roads Construction and the Liberia Road Asset Management Program (LIBRAMP). The Government and its development partners will continue to invest in this road program, with 180km of roads between Monrovia and Gbarnga, and 69km of roads between Gbarnga and Guinea border under construction. This investment will significantly reduce travel time, reduce maintenance costs of road transport vehicles, reduce the cost of transportation, increase the current level of business activities along this road corridor, etc. According to the program, the Contractor is responsible to make sure that the roads are built and maintained for 10 years, from 2012 to 2023.

Progress-to-date: All of the 250km of roads from Coca-Cola Factory to Guinea Border have been completed and dedicated by President Johnson Sirleaf. The road segment (Redlight-Gbarnga Corridor) was dedicated as the ‘Suacoco Highway’ on October 12, 2016. In FY2015/16, previous progress made had included the resumption of construction works which was suspended due to the Ebola virus outbreak, road signs and safety markings and RAP payments have been made to all those affected persons and property owners. The next plan is ongoing feasibility studies of the 6km of roads between SD Cooper and Coca-Cola; the study is expected to be completed within nine months.

Figure 9: Donor Expenditure by Sector in FY2016/17

Source: MFDP (Aid Management Unit – Aid Annex to the FY2016/17 Draft National Budget)

In this FY2016/17 Approved National Budget, total donors’ contribution to Liberia will be US$727,688,198 in grants and loans. A large share of this amount will go towards the Energy and Environment, Health, Infrastructure and Basic Services, Agriculture, Education, Social Development Services and Public Administration Sectors. See Annex B for full details on Donor’s support.

Faster Internet and Better Telecommunications

Funding in FY2016/17

Government: US$0.6 million Location Donor: None Montserrado

Liberia Telecommunications Corporation is the Government of Liberia agency responsible for the provision, sales and distribution of telecommunications services such as internet, phones, faxes, etc. In 2011, Liberia received a landmark landing of the ACE Cable at the PHP Community and now fully installed at its technical center on Lynch Street. This Offshore to coast connectivity now enables the country to connect to a fiber optic backbone (WARCIP) on the Atlantic Coast and Europe (ACE) submarine station. In the years following, more than US$2 million dollars was invested into building the Monrovia Backbone and installation of a distribution network cables around Monrovia. Distribution of these network cables has been designed into three phases: Phase I – St. Joseph Catholic Junction to ELWA Junction; Phase II – ELWA to Coca-Cola Factory; Phase III – ELWA to RLJ Resort. In this FY2015/16 Budget, more than US$0.6 million will be invested in installation and distribution of network cables. This development will help to increase the speed of the internet and will make business processes faster and easy. It will also make telecommunications cheaper as well as provide faster internet and improved communications to the country which has already started, especially in central Monrovia, Sinkor, Mamba point, around the Bushrod Island and work is going on towards the ELWA zone; with the potential to contribute to our economic growth, education and job creation.

Progress-to-date: Fiber Optic Network connectivity has reached greater parts of the Monrovia, Paynesville and Bushrod Island. Direct fiber (underground cables) has reached up to Joe Bar Paynesville area as well as to RLJ Resort by aerial (overhead) connectivity. In fulfillment of Government’s pledge to bring cheaper and faster internet to the public, a program has been designed to achieve this pledge. Computer Lab for the Advancement of Science in Schools (CLASS) has been successful in three high schools in the country. Sinoe Multilateral High School, Barclayville Central High School and William V.S. Tubman High School has each a 50-computer lab facility well-furnished and operational. Additional two high schools (Gabriel Kpolleh and E. Jonathan Goodgrich) computer labs will be dedicated by end of the year, made possible from Libtelco own resources. Except for Sinoe and Barclayville, all other schools will have internet connectivity with the fiber optic network. At universities, Libtelco has launched as initiative of “Imagine Hub” at AME University and Starz College of Technology, which is a marketing strategy to enable students and institutions benefit from its services; the A. M. Dogloitti Medical School and UL Business School initiative will soon concluded. Libtelco is also constructing a multipurpose center in Paynesville will benefit thousands athletes, tourists, recreationists etc. To date, connectivity has cover more than 18km with over 175 customers base.

More Reliable and Cheaper Energy

Funding in FY2016/17 Government: US$3.73 million Donor: US$50.0 million

In FY2016/17 over USD53.73 million will be invested by Government and its partners to provide more and reliable electricity supply to households. The Government of Liberia and its development partners are investing in cleaner and cheaper energy sources. Investment in this energy sector seeks to expand transmission and distribution of the West African Power Pool (WAPP), 48MW HFO Power Generation, Liberia Accelerated Electricity Expansion Project Liberia Electricity System Enhancement Project, Monrovia Consolidation of Electricity Transmission and Distribution and Mein River Hydroelectric Power Project. WAPP carries high voltage electric wires for 130 kilometers to connect Cotê d’Ivoire, Liberia, Sierra Leone and Guinea. The project will continue to provide more electricity that is reliable, cheaper, environmentally friendly (no damage to the forests, birds, animals, or people). It will also help Liberia and its neighboring countries to buy and sell electricity among each other.

Progress-to-date: A total of 38MW HFO Power Plant has been completed, commissioned and operational at the LEC Bushrod Island Power Grid. As a result of these achievements, the cost of electricity has reduced from US$0.52 to US$0.49 per kilowatt-hour. Already funds to pay for the project and how to hire the Managing Director have been identified. Other financial activities to help with the resettlement of people whose homes, land or farms damaged have been paid.

Counties of Liberia Counties and their Budget Summaries by Sources Government funds $USD Millions 46.67 Donor funds $USD Millions 356.67 1 Lofa $ 1.93 $ 3.17 2 Nimba $ 2.32 9 Sinoe $ 1.09 $ 48.57 $ 2.28 3 Margibi $ 5.32 10 River Gee $ 1.27 $ 5.85 $ 3.45 4 Bong $ 3.40 11 Grand Kru $ 0.96 $ 3.21 $ 4.20 5 Montserrado $ 18.51 12 River Cess $ 0.44 $ 244.20 $ 3.13 6 Grand Bassa $ 1.84 13 Gbarpolu $ 0.43 $ 2.37 $ 1.70 7 Grand Gedeh $ 0.97 14 Bomi $ 1.99 $ 4.80 $ 2.44 8 Maryland $ 5.87 15 Grand Cape Mount $ 0.32 $ 26.30 $ 1.01

GET INVOLVED

How to Get Involved When you pay taxes, you are helping Government raise the money it planned in the National Budget. The other way to get involved is to take part in public discussions on the budget that take place at the National Legislature. The timetable for discussions can be given on the national radio, community radios and in the local newspapers. By taking part in these discussions, you can help to change the way Government intends to share public resources in the form of the facilities and services it will provide in your community. You can also get involve at the local level through your Project Management Committee, District Development Committee, County Development Committee or by asking the lawmakers from your district or county to provide answers to your problems through the budget.

Find Out More To get information about the National Budget, and other reports on how your money is being spent, visit this website at: http://www.mfdp.gov.lr Some of the most important documents you will find there are:  The Approved National Budget, which contains the full text of the budget, with detailed information and a summary of all Government and Donor projects.  The County Reports (part of the Public Sector Investment), which gives details of investment going to each county.  Fiscal Outturn Reports (unaudited) - produced each quarter, which explain how money is actually being spent throughout the year as compared to the National Budget. Each report gives an on-going Update on the revenues and expenditures for that quarter.  Mid-Year Budget Performance reports.  Audit reports on Government financial activities, visit the General Auditing Office at http://www.gac.gov.lr/reports.php

You can use these reports to do your own monitoring of Liberia’s public finances. They will provide you with precise information on which services have been provided, how much money has been allocated and who is responsible for delivering them. Your involvement and participation will help hold the Government to account and make public spending more effective.

COUNTY BUDGETS

How your money is spread across Liberia? Funds are given to counties through the National Budget, and assistance from Liberia’s Development Partners. “Transfer from Sector Spending Entities” refers to funds in the National Budget spent by various government entities in each county; “Social Development Funds” refers to the money from concession companies received by the county and used through the Project Management Committee, the County Council and the County Superintendent. The Legislature may also undertake additional county projects; these are called “Recurrent Legislative Project”. The amount for each item and other types of money spent in each county are listed below in the section for each county. It also shows the amounts Government and donors will spend on Priority Projects in the county. Government projects are part of the “Public Sector Investment Plan” while programs and projects funded by donors are under “Donor Projects”.

The next pages that follow will inform you about the details of the numbers above.

Empirical Facts of County Budgetary Allocations and Disbursements (FY2006-2016)

County Development and Social Development Funds Report Covering FY2005/06 to FY 2014/15 Updated As At May 31, 19, 2016 No. County Collection Disbursement Balance Unpaid 1 Bomi 4,800,738.30 4,010,738.14 790,000.16 2 Bong 17,418,151.64 16,160,151.64 1,258,000.00 3 Gbarpolu 4,050,739.98 2,993,388.98 1,057,351.00 4 Grand Bassa 10,548,897.64 9,748,231.40 800,666.24 5 Grand Cape Mount 4,800,739.14 4,300,737.13 500,002.01 6 Grand Gedeh 6,248,091.99 6,248,091.99 - 7 Grand Kru * 2,227,595.64 2,377,595.64 (150,000.00) 8 Lofa 1,884,071.64 1,184,071.34 700,000.30 9 Margibi 7,344,071.67 6,132,491.67 1,211,580.00 10 Maryland 1,884,071.64 1,484,071.64 400,000.00 11 Montserrado 9,443,671.64 6,973,171.64 2,470,500.00 12 Nimba 14,615,590.64 14,615,590.64 - 13 River Cess 2,468,571.64 2,284,071.34 184,500.30 14 River Gee 3,234,071.64 2,009,071.64 1,225,000.00 15 Sinoe 3,834,071.64 3,834,071.64 - Total 94,803,146.48 84,355,546.47 10,447,600.01 Note: County with * received County Development Fund advance payment for FY 2015/2016 Source: Fiscal Decentralization Unit/MFDP

BOMI COUNTY

Funding Summary

Source of Funds 2016/2017 2015/2016 Government Transfers 1,725,452 1,756,758 Social Development Funds - 750,000 Donor Projects 2,441,987 4,197,275 County Administration Budget 266,201 275,119 Total 4,433,640 6,979,152 Funding Breakdown

1. Transfers from Sector Spending Entities 1,725,452 1,756,758 1.1 Health 505,000 505,000 Bomi County Health System 235,000 235,000 Bomi County Health Services - - Bomi County Community Health Services - - Liberian Government Hospital 270,000 270,000 1.2 Education 1,095,452 1,051,758 Bomi County Community College 589,650 530,840 Clay Vocational Training Institute 123,947 200,000 Forestry Training Institute 381,855 320,918 1.3 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds - 750,000 Transfers from Western Cluster concession - 750,000 3. Donor Projects 2,441,987 4,197,275 3.1 Agriculture 2,441,987 3,554,861 West Africa Agricultural Productivity Program (WAAPP) (West - 262,500 Africa Agriculture Production Progrmme (WAAPP-1C)) - P122065 Liberia Country Programme (2013-2017) II - 1,337,528 Liberia Country Programme (2013-2017) III (CP200395) 1,354,855 - Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA 166,667 - (LR-Smallholder Tree Crop Project) - P113273 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project-AFDB Agriculture Sector Rehabilitation Project-Liberia (ASRP-IFAD) 2. 90,000 267,500 ASRP Extension - (IFAD) Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67)-IFAD Agriculture Infrastructure Development Project (AIDP) H5040 - LR- - 10,000 Agric. & Infra. Dev. Project ERL (FY08)- P104716 Enhancing food security and nutrition in and around Monrovia and 147,132 - Tubmanburg 3.2 Social Development Services - 467,126 Community Empowerment and Collaborative Action for Change -

Liberia Civil Society Capacity Building Program -

Building Citizen Centered Political Engagement- Sweden 316,500

Empowering Liberia Civil Society through effective media interaction, capacity development, networking, and access to - information Community-based initiative for the promotion of human rights and - gender equality in rural areas of Liberia

Kvinna till Kvinna support to women 150,626

3.3 Security - 175,288 Monrovia Central Prison (Projection 80115) - UNOPS 175,288

4. County Administration Budget 266,201 275,119 Compensation of Employees 243,201 243,202 Use of Goods & Services 23,000 31,917

BONG COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Government Transfers 1,888,880 2,573,880 Social Development Funds 1,155,750 2,287,000 Donor Projects 3,208,860 2,489,845 Government Projects (PSIP) - 450,000 County Administration Budget 359,413 369,425 Total 6,612,903 8,170,150 Funding Breakdown

1. Transfers from Sector Spending Entities 1,888,880 2,573,880 1.1 Health - 715,000 Bong County Health System - 345,000 C. B. Dumbar Hospital - 370,000 1.2 Education 1,763,880 1,658,880 Bong Technical College 980,000 975,000 Cuttington University 783,880 683,880 1.3 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds 1,155,750 2,287,000 Transfer from: Amlib - 12,000 Transfer from: ArcelorMittal 255,750 500,000 Transfer from: Bong Mines 900,000 1,750,000 Transfer from: BHP Billiton - 25,000 3. Donor Projects 3,208,860 2,489,845 3.1 Agriculture 208,860 710,066 Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017) II - - Liberia Country Programme (2013-2017) III - - West Africa Agricultural Productivity Program (WAAPP) (West - 262,500 Africa Agriculture Prod Progrmme (WAAPP-1C)) - P122065 Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA 166,667 (LR-Smallholder Tree Crop Project) - P113273 Urban / Peri- Urban Agriculture Project in Liberia 18,193

Agriculture Infrastructure Development Project (AIDP)H5040 - LR- - 10,000 Agric. & Infra. Dev. Projection ERL (FY08)- P104716 Support to the Farmers Union Network of Liberia (FUN) - Italian 24,000 10,667 Supplementary Fund (IT-67) Enhancing food security and nutrition in and around Monrovia and - - Tubmanburg Support to the Establishment of a Land Disputes Prevention and - 110,400 Resolution System in Liberia – Phase I-United Nation Peace Building Building Citizen Centered Political Engagement- Sweden - 316,500 3.2 Health - 447,615 Action Aid - Sexual & Reproductive Rights-Sweden 447,615

Health Sector Pool Fund -

3.3 Security - 650,084 Justice and Security Joint Programme - 650,084

3.4 Infrastructure and Basic Services 3,000,000 682,080 Gbarnga - Salaye Road 3,000,000

Expansion of Liberian Swedish Feeder Road Project (LSFRP)- - 682,080 4. Government Capital Investment - 450,000 Public Sector Investment Project (PSIP) - 450,000 5. County Administration Budget 359,413 369,425 Compensation of Employees 336,413 336,413 Use of Goods & Services 23,000 33,012 Consumption of Fixed Capital - -

GBARPOLU COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 1,702,948 3,767,889 Government Transfers 125,000 705,000 Social Development Funds - 510,000 Government Capital Investment - 2,500,000 County Administration Budget 300,160 311,632 Total 2,128,108 7,794,521 Funding Breakdown

1. Transfers from Sector Spending Entities 125,000 705,000 1.1 Health - 505,000 Gbarpolu County Health Services - - Transfer to Bopolu Health Center - 270,000 Transfer to Gbarpolu County Health Center - 235,000 1.2 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds - 510,000 Sime Darby: CDF (Gbarpolu) - 10,000 Western Cluster:Gbarpolu - 500,000 FDA: B&B ( Gbarpolu) - - 3. Donor Projects 1,702,948 3,767,889 3.1 Agriculture 850,000 1,949,833 Liberia Country Programme (2013-2017) III (CP200395) 1,354,855 1,337,528 Liberia Country Programme (2013-2017) II - - Liberia Country Programme (2013-2017) -

Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA 166,667 - (LR-Smallholder Tree Crop Project) - P113273 Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67)-IFAD Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project-AFDB West Africa Agricultural Productivity Program (WAAPP) (West - 262,500 Africa Agriculture Prod Progrmme (WAAPP-1C)) - P122065 Agriculture Infrastructure Development Project (AIDP) H5040 - LR- - 10,000 Agric. & Infra. Dev. Project ERL (FY08)- P104716 3.2 Education 852,948 672,000 EC Support to Education in Liberia (11EDF Support to Alternative 852,948 672,000 Basic Education) 3.3 Health - 474,056 Health Sector Pool Fund - 474,056 4. Government Capital Investment - 2,500,000 Public Sector Investment Project - 2,500,000 5. County Administration Budget 300,160 311,632 Compensation of Employees 277,160 277,160 Use of Goods & Services 23,000 34,472 Consumption of Fixed Capital - -

GRAND BASSA COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 2,366,283 5,040,426 Social Development Funds 519,250 1,054,000 Government Transfers 955,000 1,626,209 County Administration Budget 368,054 388,840 Total 4,208,587 8,109,475 Funding Breakdown

1. Transfers from Sector Spending Entities 955,000 1,626,209 1.1 Health - 595,000 Liberian Government Hospital - 250,000 Grand Bassa County Health Services - -

Grand Bassa County Health System 345,000 - 1.2 Education 830,000 831,209 Grand Bassa County Community College 830,000 831,209 EC Support to Education in Liberia (11EDF Support to Alternative 852,948 672,000 Basic Education) 1.3 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds 519,250 1,054,000 Transfer from: Tarpeh Timber Company - 4,000 Transfer from: ArcelorMittal 519,250 1,000,000 Transfer from: BHP Billiton - 50,000 3. Donor Projects 2,366,283 5,040,426 3.1 Agriculture 2,366,283 3,282,361 Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017) III (CP200395) 1,354,855 1,337,528 Smallholder Tree Crop Revitalization Support Project 166,667 - (STCRSP)/IDA (LR-Smallholder Tree Crop Project) - P113273 West Africa Regional Fisheries Program (WARFP)H5240 - 3A- 71,429 - West Africa Fisheries - Phase 1 - P106063 Agriculture Sector Rehabilitation Project-Liberia (ASRP-IFAD) 2. 90,000 267,500 ASRP Extension - (IFAD) Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67)-IFAD Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project-AFDB 3.2 Education - 672,000

EC Support to Education in Liberia 672,000 - 3.3 Health - 474,056 Health Sector Pool Fund - 474,056

3.4 Social Development Services 612,009 - Economic Empowerment of Adolescent Girls & Young Women - 596,820 (EPAG )- Sweden Empowering Liberia Civil Society through effective media interaction, capacity development, networking, and access to 15,189 - information Kvinna till Kvinna support to women - -

3. County Administration Budget 368,054 388,840 Compensation of Employees 342,054 342,051 Use of Goods & Services 26,000 46,789 Consumption of Fixed Capital - -

GRAND CAPE MOUNT COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 1,011,428 1,944,833 Government Transfers 125,000 675,000 Social Development Funds - 771,000 County Administration Budget 196,000 205,795 Total 1,332,428 3,596,628 Funding Breakdown

1. Transfers from Sector Spending Entities 125,000 675,000 1.1 Health - 475,000 Transfer to Timothy Hospital - 200,000 Cape Mount County Health Services - 40,000 Cape Mount County Health System - 235,000 1.2 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds - 771,000 FDA: B & V (Cape Mount) - 2,000 FDA: Sun Yeun 2 (Cape Mount) - 9,000 Sime Darby: CDF (Cape Mount) - 10,000 Western Cluster:Cape Mount - 750,000 3. Donor Projects 1,011,428 1,944,833 3.1 Infrastructure & Basic Services - - Support to WASH service delivery, advocacy, and research, - - learning and development 3.2 Agriculture 1,011,428 1,944,833 Agriculture Sector Rehabilitation Project-Liberia (ASRP-IFAD) 90,000 267,500 2. ASRP Extension - (IFAD) Smallholder Tree Crop Revitalization Support Project 166,667 - (STCRSP)/IDA (LR-Smallholder Tree Crop Project) - P113273 West Africa Regional Fisheries Program (WARFP)H5240 - 3A- 71,429 - West Africa Fisheries - Phase 1 - P106063 Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67)-IFAD Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project-AFDB 4. County Administration Budget 196,000 205,795 Compensation of Employees 170,000 170,026 Use of Goods & Services 26,000 35,769 Consumption of Fixed Capital - -

GRAND GEDEH COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 4,795,588 19,136,330 Government Transfers 625,000 1,405,000 Social Development funds - 1,770,000 County Administration Budget 342,196 368,746 Total 5,762,784 22,680,076 Funding Breakdown

1. Transfers from Sector Spending Entities 625,000 1,405,000 1.1 Health - 705,000 Grand Gedeh County Health Services - - Grand Gedeh County Health System - 235,000 Libeian Government Hospital (Martha Tubman) - 270,000

South East Midwifery School 200,000 - 1.2 Education 500,000 500,000 Grand Gedeh Community College 500,000 500,000 1.3 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds - 1,770,000 Transfer from: Euro Logging - 191,000 Transfer from: ICC Grand Gedeh - 67,000 Transfer from: Amlib - 12,000 Transfer from: Putu Iron Ore Mining Co. - 1,500,000 3. Donor Projects 4,795,588 19,136,330 3.1 Agriculture 3,279,855 4,027,361 Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017) III (CP200395) 1,354,855 1,337,528 West Africa Agricultural Productivity Program (WAAPP) (West - 262,500 Africa Agriculture Productivity Progrmme (WAAPP-1C)) - P122065 Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67) Agriculture Sector Rehabilitation Project- African Development Bank 1,075,000 750,000 Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA 166,667 - (LR-Smallholder Tree Crop Project) - P113273 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project-AFDB Promoting food security in Southeast Liberia (SEL) through rice value - - chain development and crops diversification 3.2 Social Development Services 165,733 13,189,663 Emergency Assistance to Ivorian Refugees (EMOP -200225) - 13,189,663 Protection & Assistance- Ivorian Refugees & Asylum Seekers-Liberia 165,733 - 2016 (Health, Nutrition & WASH) Support to the Liberian Health System to Mitigate the Impact of the - - Refugee Influx from Côte d'Ivoire Liberia Civil Society Capacity Building Program - - Participation realized: Rights and Leadership Enhanced for Gender - - Balanced Democratic Inclusion 3.3 Health - 935,306 Health Sector Pool Fund - 474,056

Sanitation and Water for All Programme in Liberia (UNICEF WASH) - 461,250 Pipeline WASH plus Cholera component via Multi-lateral 3.4 Infrastructure 1,350,000 984,000 Reintegration & Reconstruct. Progr. IV 1,350,000 - Support to the Liberia Reconstruction Trust Fund - 2 - 984,000 4. County Administration Budget 342,196 368,746 Compensation of Employees 316,696 316,696 Use of Goods & Services 25,500 52,050 Consumption of Fixed Capital - -

GRAND KRU COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 4,204,231 4,836,790 Government Transfers 125,000 753,058 Social Development Funds - 179,016 County Administration Budget 836,805 857,642 Total 5,166,036 6,626,506 Funding Breakdown

1. Transfers from Sector Spending Entities 125,000 753,058 1.1 Health - 553,058 Grand Kru County Health Services - - Grand Kru County Health System - 235,000 Rally Time Hospital (Grand Kru) - 250,000 Transfer to Barclayville Health - 68,058 1.2 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds - 179,016 FDA: Atlantic Resources (Grand Kru) - 179,016 3. Donor Projects 4,204,231 4,836,790 3.1 Agriculture 3,351,283 4,384,912 Agriculture Sector Rehabilitation Project- African Development 1,075,000 1,360,051 Banks Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017) II - - Liberia Country Programme (2013-2017) III (CP200395) 1,354,855 1,337,528 Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA 166,667 - (LR-Smallholder Tree Crop Project) - P113273 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project-AFDB West Africa Regional Fisheries Program (WARFP)H5240 - 3A-West - Africa Fisheries - Phase 1 - P106063 71,429 Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67)-IFAD Agriculture Infrastructure Development Project (AIDP)H5040 - LR- - 10,000 Agric. & Infra. Dev. Proj. ERL (FY08)- P104716 3.2 Education 852,948 301,252 EC Support to Education in Liberia (11EDF Support to Alternative 852,948 672,000 Basic Education) Social Development - 150,626 Kvinna till Kvinna support to women - 150,626 4. County Administration Budget 836,805 857,642 Compensation of Employees 802,805 816,514 Use of Goods & Services 34,000 41,128 Consumption of Fixed Capital - -

LOFA COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 3,166,667 8,337,829 Government Transfers 1,695,250 3,029,084 Government Projects (PSIP) - 675,000 County Administration Budget 237,880 261,171 Total 5,099,797 12,303,084 Funding Breakdown

1. Transfers from Sector Spending Entities 1,695,250 3,029,084 1.1 Health - 1,250,000 Tellewoyan Hospital - 300,000 Transfer to Curran Hospital - 50,000 Transfer to Foya Hospital - 275,000 Transfer to Kolahun Hospital - 275,000 Transfer to Lofa County Health - 250,000 Transfer to Vahun Hospital - 100,000 1.2 Education 1,570,250 1,579,084 Lofa Community College 830,000 838,834 Zorzor Rural Teacher Training Institute 740,250 740,250 1.2 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Government Capital Investment - 675,000 Public Sector Investment Project - 675,000 3. Donor Projects 3,166,667 8,337,829 3.1 Agriculture 166,667 6,920,667 Liberia Country Programme (2013-2017)II - - Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67)-IFAD Agriculture Infrastructure Development Project (AIDP)H5040 - LR- - 10,000 Agric. & Infra. Dev. Proj. ERL (FY08)- P104716 Smallholder Tree Crop Revitalization Support Project 166,667 - (STCRSP)/IDA (LR-Smallholder Tree Crop Project) - P113273 Smallholder Tree Crop Revitalization Support Project (STCRSP)/ - 6,900,000 IFAD Improved food security in Foya District through promotion of value - - chain approach 3.2 Social Development Services - 261,026 Community Empowerment and Collaborative Action for Change - - Restoring livelihoods of marginalized households in Lofa County - - Energizing Development (EnDev) - - Kvinna till Kvinna support to women - 150,626 Liberia Civil Society Capacity Building Program - - Empowering Liberia Civil Society through effective media interaction, capacity development, networking, and access to - - information Community-based initiative for the promotion of human rights and - - gender equality in rural areas of Liberia Support to the Establishment of a Land Disputes Prevention and Resolution System in Liberia – Phase I-United Nations Peace - 110,400 Building 3.4 Health - 474,056

Health Sector Pool Fund - 474,056 3.5 Infrastructure and Basic Services 3,000,000 682,080 Gbarnga - Salaye Road 3,000,000 - Expansion of Liberian Swedish Feeder Road Project (LSFRP)- - 682,080 Sweden 3.6 Security - 650,084 Justice and Security Joint Programme - 650,084 4. County Administration Budget 237,880 261,171 Compensation of Employees 211,880 211,880 Use of Goods & Services 26,000 49,291 Consumption of Fixed Capital - -

MARGIBI COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 5,850,000 3,786,179 Government Transfers 4,633,575 5,589,575 Social Development Funds 450,000 1,195,000 Government Capital Investment - 900,000 County Administration Budget 235,302 254,472 Total 11,168,877 11,725,226 Funding Breakdown

1. Transfers from Sector Spending Entities 4,633,575 5,589,575 1.1 Health - 705,000 C. H. Rennie Hospital (Margibi) - 270,000 Transfer to Cinta Health Center - 100,000 Margibi County Health System - 235,000 Transfer to Dolo Health Center - 100,000 1.2 Education 4,508,575 4,684,575 Booker Washington Institute 2,601,603 3,302,603 Kakata Rural Teacher Training Institute 1,381,972 1,381,972 Harbel College 525,000 - EC Support to Education in Liberia (11EDF Support to Alternative 852,948 672,000 Basic Education) 1.3 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds 450,000 1,195,000 Transfer from: Bong Mines 450,000 875,000 Transfer from: Firestone - 320,000 3. Government Capital Investment - 900,000 Public Sector Investment Plan - 900,000 4. Donor Projects 5,850,000 3,786,179 3.1 Agriculture 850,000 1,939,833 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA 166,667 - (LR-Smallholder Tree Crop Project) - P113273 Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67)-IFAD West Africa Agricultural Productivity Program (WAAPP) (West - 262,500 Africa Agric Prod Progrm (WAAPP-1C)) - P122065 3.2 Social Development Services - 747,446 Economic Empowerment of Adolescent Girls & Young Women - 596,820 (EPAG )- Sweden Kvinna till Kvinna support to women - 150,626 3.3 Transparency & Accountability - 426,900 Support to the Establishment of a Land Disputes Prevention and - 110,400 Resolution System in Liberia – Phase I Building Citizen Centered Political Engagement-Sweden - 316,500 3.4 Infrastructure and Basic Services 5,000,000 -

RIA RUN Way Project-BADEA - 5,000,000 3.5 Education - 672,000

European Commission Support to Education in Liberia - 672,000 5. County Administration Budget 235,302 254,472 Compensation of Employees 209,802 209,802 Use of Goods & Services 25,500 44,670 Consumption of Fixed Capital - -

MARYLAND COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 26,297,017 36,739,456 Government Transfers 5,279,520 6,959,520 Social Development Funds - 40,465 County Administration Budget 586,971 617,362 Total 32,163,508 44,356,803 Funding Breakdown

1. Transfers from Sector Spending Entities 5,279,520 6,959,520 1.1 Health - 605,000 Transfer to Doloken / Boy Town - - Transfer to J.J. Dossen Hospital - 270,000 Transfer to Maryland County Health - 235,000 Transfer to Pleebo Health Center - 100,000 1.2 Education 5,154,520 6,154,520 William V. S. Tubman University 5,154,520 6,154,520 1.3 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds - 40,465 Cavalla Rubber Plantation - 40,465 3. Donor Projects 26,297,017 36,739,456 3.1 Agriculture 3,351,283 4,027,361 Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017) III (CP200395) 1,354,855 1,337,528 West Africa Regional Fisheries Program (WARFP)H5240 - 71,429 - 3A-West Africa Fisheries - Phase 1 - P106063 West Africa Agricultural Productivity Program (WAAPP) - 262,500 (West Africa Agric Prod Progrm (WAAPP-1C)) - P122065 Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA (LR-Smallholder Tree Crop Project) - 166,667 - P113273 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project Support to the Farmers Union Network of Liberia (FUN) - - 10,667 Italian Supplementary Fund (IT-67)-IFAD Agriculture Sector Rehabilitation Project-African 1,075,000 750,000 Development Bank 3.2 Social Development Services 165,733 13,656,789 Building Citizen Centered Political Engagement-Sweden - 316,500 Kvinna till Kvinna support to women - 150,626 Protection & Assistance- Ivorian Refugees & Asylum 165,733 - Seekers-Liberia 2016 (Health, Nutrition & WASH) Emergency Assistance to Ivorian Refugees (EMOP -200225) - 13,189,663 3.3 Health - 935,306 Health Sector Pool Fund - 474,056 Sanitation and Water for All Programme in Liberia - 461,250 (UNICEF WASH) 3.4 Infrastructure 22,780,000 18,120,000 Support to the Liberia Reconstruction Trust Fund - 2 - - Labor based Public Works Project - supplementary grant - -

Paving of Fish Town-Harper Road Project- African - 18,120,000 Development Bank Paving of Fish Town-Harper Road Project Phase 1 10,280,000 - Fish Town -Harper Project-Phase 1 7,500,000 - Mano River Road Project 5,000,000 - Labor-Based Public Works Project - - 4. County Administration Budget 586,971 617,362 Compensation of Employees 553,091 557,590 Use of Goods & Services 33,880 59,772 Consumption of Fixed Capital - -

MONTSERRADO COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 244,203,032 133,716,540 Government Transfers 17,748,750 21,193,970 Social Development Funds 500,000 1,971,568 County Administration Budget 264,702 276,917 Government Capital Investment (PSIP) - 801,125 Total 262,716,484 157,960,120 Funding Breakdown

1. Transfers from Sector Spending Entities 17,748,750 21,193,970 1.1 Health - 3,280,000 Bensonville Hospital/James N. - 270,000 ELWA Hospital (Montserrado) - 140,000 Transfer to Barnesville Health - 100,000 Transfer - National Drug Service - 100,000 Transfer to Bensonville Health - 270,000 Transfer to Duport Road Health Center - 100,000 Transfer to Redemption Hospital - 2,000,000 SDA Cooper Hospital (Montserrado) - 50,000 Transfer-Montserrado Health - 250,000 1.2 Education 17,623,750 17,513,970 African Methodist Episcopal University - 50,000 Monrovia Vocational Training Center 246,746 103,199 Agricultural & Industrial Training Bureau 424,056 299,056 EC Support to Education in Liberia (11EDF Support to 852,948 672,000 Alternative Basic Education) Liberia Opportunities Industrialization Centre 1,100,000 1,055,000 PIOM UL - 16,914 Transfer to Golden Veroleum Agricultural University - 50,000 Transfer to Leigh Sherman Institute - 52,801 Transfer to Liberia National Christian Community College - 65,000 Transfer to University of Liberia 15,000,000 15,150,000 1.3 Social Development Services - 200,000 S.K. Doe Sports Complex - 200,000 1.4 Municipal & Local Government 125,000 200,000 GoL County Development Fund 125,000 200,000 2. Social Development Funds 500,000 1,971,568 Transfer - Arcelor Mittal to LME SRF - 150,000 Transfer - BHP Billiton to LME SRF - - Transfer - China Union to LME SRF - 100,000 Transfer - China Union to UL Mining and Geology - 50,000 Transfer - Firestone to University of Liberia Agricultural - 50,000 Transfer - Mittal to University of Liberia Geology - 50,000 Department Transfer - Montserrado County (Firestone) 50,000 50,000 Transfer - PIOM to LME SRF - 84,568 Transfer BHP Billiton to UL Mining and Geology - 50,000 Western Cluster: Montserrado - 500,000 Amlib: Montserrado County - 12,000 Bong Mines CDF: Montserrado County 450,000 875,000

3. Donor Projects 244,203,032 133,716,540 3.1 Energy & Environment 214,569,952 86,617,109 Mount Coffee Hydro Generation Rehabilitation-European - 39,767,400 Investment Bank Mount Coffee Hydro Generation Rehabilitation-Germany 10,900,000 3,052,000 Mount Coffee Hydro Generation Rehabilitation - Germany II - 7,630,000 (WAPP, EUR 10m) Rehabilitation of the Mt. Coffee Hydro Power Plant Project - - West Africa Power Pool (WAPP) -Electricity Interconnection Côte d’Ivoire, Liberia, Sierra Leone, and 5,400,000 16,350,000 Guinea - Germany Mt. Coffee Project Implementation Unit 3,536,000 3,511,820 Environmental Protection Agency 27,148,048 - Conservation of the biodiversity in the Tai-Sapo-Cprrodor: 2,200,000 - Grebo-Sapo-Park Developing and Demonstrating a Rural Energy Strategy and Master Plan for Liberia with particular SUPPORT to Health 275,124 - services delivery Water Sector Reform Study 6,000,000 - Forest Carbon Partnership Facility(FCPF)TF12530 500,000 - Lighting Lives in Liberia P124014 476,137 - (Global Partnership on Output Base Aid - GPOBA) Grant for the Monrovia Improve Electricity Access 600,000 - Project(MEAP)-GPOBA-TF1297(P10723) Liberia Accelerated Electricity Expansion Project 22,741,911 - (LACEEP)P133445 Liberia Electricity System Enhancement Project (LESEP)LR-Electricity System Enhancement(FY11)- 2,000,000 - P120660 LR-Rural Renewable Energy Project 300,000 - Additional financing 3 energy corridors and Monrovia 500,000 - consolidation Activity 3:LEC Training Center Activity - MCC 500,000 - Mt. coffee Rehabilitation Activity/Mt Coffee Support 82,534,000 - Activity - MCC Activity 4:Energy Sector Reform Activity - MCC 800,000 - MCC Program Management and administration 5,713,200 - MCC Project Monitoring and Evaluation 1,835,000 - Municipal Water Project 9,371,982 - Power Africa Mechanism (Beyond the Grid Rural 9,371,982 - Electricity) 6 Annual Reconciliation Report Soopping Study of the 8,887,926 - Mining Sector Power Africa Advisor Transaction Program 4,052,999 - Susstainable Forestry Enterprises Development (FIFFS) 4,834,927 - Emergency Monrovia Urban Sanitation Project (EMUS)- TF94060 (Emergency Monrovia Urban Sanitation 2AF)- 3,320,000 - P146966 Improving sanitation and hygiene in urban and peri-urban 740,716 - Monrovia(Audit Oxfam contract DCI-FOOD/2009/213500) Liberia Electricity System Enhancement Project 30,000 11,800,000 (LESEP)A/F Project for Reconstruction of Monrovia Power System - - Management Contract for the Liberian Electricity - 2,842,320 Corporation-Norway Liberia Municipal Water Construction-USAID - 1,663,569 3.2 Agriculture 1,176,753 10,053,059

Market and Value Chains in Agriculture-Sweden - 8,108,226 Support to the Farmers Union Network of Liberia (FUN) - - 10,667 Italian Supplementary Fund (IT-67)-IFAD Enhancing food security and nutrition in and around 147,132 - Monrovia and Tubmanburg West Africa Regional Fisheries Program (WARFP)H5240 - 71,429 - 3A-West Africa Fisheries - Phase 1 - P106063 Urban / Prei-Urban Agriculture Project in Liberia 18,193 - Agriculture Sector Rehabilitation Project-Liberia (ASRP- 90,000 267,500 IFAD) 2. ASRP Extension - (IFAD) Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA (LR-Smallholder Tree Crop Project) - 166,667 - P113273 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project 3.3 Education 758,424 672,000 Strengthening Accountancy Program at UL - University of - - Liberia Accountancy Program TF12494 EC Support to Education in Liberia - European Union - 672,000 Training Programme in Japan 758,424 - 3.4 Public Administration 481,945 10,722,746 Economic Government & Institutional Reform Project - - (EGIRP) with Additional Financing -H3850 Integrated Public Financial Management Reform Project - - (IPFMRP) - Loan Component Integrated Public Financial Management Reform Project - - (IPFMRP)-WB Institutional Support And Capacity Building Programme- Support to Trade facilitation in the custom sector (LTTA to 481,945 - the Bureau of Customs) Integrated Public Financial Management Reform Project - - (IPFMRP) Governance and Economic Management Support (GEMS) - 10,722,746 Support to the NAO Office - Contingencies, Re-allocation, - - Evaluation & Audit 3.5 Health - 3,447,615 Emergency Monrovia Urban Sanitation Project (EMUS)- - 3,000,000 TF94060 Action Aid - Sexual & Reproductive Rights - 447,615 Health Sector Pool Fund - - Improving sanitation and hygiene in urban and peri-urban - - Monrovia 3.6 Transparency & Accountability 185,440 4,140,065 Strengthening the General Auditing Commission of Liberia ( GAC/Long Term Technical Assistance to the General 185,440 - Auditing Commission (GAC)11EDF Building Sustainable Elections Management in Liberia- - 4,014,625 USAID Support to the NAO Office - contingencies, re-allocation, - 125,440 evaluation & audit (EDF 11 Program Estimate) 3.7 Infrastructure 25,830,518 17,000,000 The Project for Reconstruction of Monrovia Power System 1,146,455 -

Detail design on the Project for Reconstruction on Somalia 24,684,063 - Drive in Monrovia Project for Reconstruction of Somalia Drive-Japan - 17,000,000 3.8 Social Development Services 1,200,000 1,063,946 Kvinna till Kvinna support to women - Sweden - 150,626 Building Citizen Centered Political Engagement - 316,500 Energizing Development (EnDev) 1,200,000 - Economic Empowerment of Adolescent Girls & Young - 596,820 Women (EPAG )- Sweden 4. Government Capital Investment - 801,125 Public Sector Investment Project - 801,125 5. County Administration Budget 264,702 276,917 Compensation of Employees 238,702 238,702 Use of Goods & Services 26,000 38,215 Consumption of Fixed Capital - -

NIMBA COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 48,568,849 35,870,022 Government Transfers 955,000 2,061,900 Social Development Funds 775,000 1,592,000 County Administration Budget 593,312 608,611 Total 50,892,161 40,132,533 Funding Breakdown

1. Transfers from Sector Spending Entities 955,000 2,061,900 1.1 Health - 1,020,000 Saclepea Comprehensive Health - 250,000 Transfer to Bahn Health Center - 100,000 Transfer-Nimba County Health - 250,000 Ganta United Methodist Hospital (Nimba) - 150,000 G.W. Harley Hospital (Nimba) - 270,000 1.2 Education 830,000 841,900 Nimba Community College 830,000 841,900 1.2 Municipal & Local Government 125,000 200,000 GOL County Development Fund 125,000 200,000 2. Social Development Funds 775,000 1,592,000 Transfer - BHP Nimba - 25,000 Transfer - FDA: ICC (Nimba) - 67,000 Transfer - Nimba County (MITTAL) 775,000 1,500,000 3. Donor Projects 48,568,849 35,870,022 3.1 Agriculture 1,521,522 1,348,194 Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017)II - - Liberia Country Programme (2013-2017)III (CP200395) 1,354,855 1,337,528 Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA (LR-Smallholder Tree Crop Project) - 166,667 - P113273 Support to the Farmers Union Network of Liberia (FUN) - - 10,667 Italian Supplementary Fund (IT-67)-IFAD Purchase for Progress (P4P) - - 3.2 Infrastructure 46,881,594 20,682,080 Liberia Road Asset Management Project (LIBRAMP) 6,000,000 20,000,000 Liberia Road Asset Management Project (LIBRAMP) (LR- 40,881,594 Road Asset Management FY11)-P125574 Support to the Liberia Reconstruction Trust Fund - 2 - - Expansion of Liberian Swedish Feeder Road Project (LSFRP)- - 682,080 Sweden 3.3 Health - - Health Sector Pool Fund - - Sanitation and Water for All Programme in Liberia (UNICEF - - WASH) 3.4 Social Development Services 165,733 13,189,663 Emergency Assistance to Ivorian Refugees (EMOP -200225) - 13,189,663 Community Empowerment and Collaborative Action for - - Change Liberia Civil Society Capacity Building Program - -

Empowering Liberia Civil Society through effective media interaction, capacity development, networking, and access to - - information Protection & Assistance- Ivorian Refugees & Asylum Seekers- 165,733 - Liberia 2016 (Health, Nutrition & WASH) Community-based initiative for the promotion of human rights - - and gender equality in rural areas of Liberia 3.5 Security & Rule of Law - 650,084 Justice and Security Joint Programme- United Nations Peace - 650,084 Building 4. County Administration Budget 593,312 608,611 Compensation of Employees 567,312 567,312 Use of Goods & Services 26,000 41,299 Consumption of Fixed Capital - -

RIVER CESS COUNTY

Funding Summary

Source of Funds 2016/17 2015/16 Donor Projects 3,129,231 16,204,524 Government Transfers 125,000 685,000 Social Development Funds - 182,000 County Administration Budget 316,656 323,774 Total 3,570,887 17,395,298 Funding Breakdown

1. Transfers from Sector Spending Entities 125,000 685,000 1.1 Health - 485,000 River Cess County Health System - 235,000 River Cess County Health Center - 250,000 River Cess County Community Health Center - - 1.2 Municipal & Local Government 125,000 200,000 GOL County Development Fund 125,000 200,000 2. Social Development Funds - 182,000 Transfer - FDA: EJ & J (Rivercess) - 43,000 Transfer - Amlib: River Cess - 12,000 Transfer - FDA: ICC (Rivercess) - 82,000 Transfer - FDA: LTTC (Rivercess) - 45,000 3. Donor Projects 3,129,231 16,204,524 3.1 Agriculture 2,276,283 3,014,861 Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017) III (CP200395) 1,354,855 1,337,528 Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA (LR-Smallholder Tree Crop Project) - 166,667

P113273 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project West Africa Regional Fisheries Program (WARFP)H5240 - 71,429 3A-West Africa Fisheries - Phase 1 - P106063 Support to the Farmers Union Network of Liberia (FUN) - - 10,667 Italian Supplementary Fund (IT-67) Promoting food security in Southeast Liberia (SEL) through - - rice value chain development and crops diversification 3.2 Social Development Services - 13,189,663 Kvinna till Kvinna support to women - 150,626 Emergency Assistance to Ivorian Refugees (EMOP -200225) - 13,189,663 Liberia Civil Society Capacity Building Program - - 3.3 Education 852,948 - European Commission Support to Education in Liberia - - EC Support to Education in Liberia (11EDF Support to 852,948 672,000 Alternative Basic Education) 3.4 Health - - Health Sector Pool Fund - - Sanitation and Water for All Programme in Liberia (UNICEF - - WASH) 3.5 Infrastructure - - Support to the Liberia Reconstruction Trust Fund - 2 - - 4. County Administration Budget 316,656 323,774

Compensation of Employees 290,656 290,657 Use of Goods & Services 26,000 33,117 Consumption of Fixed Capital - -

RIVER GEE COUNTY

Funding Summary

Source of Funds 2015/16 2014/15 Donor Projects 3,445,588 4,027,361 Government Transfers 867,933 1,567,933 Social Development Funds - 791,000 County Administration Budget 404,460 410,038 Total 4,717,981 6,796,332 Funding Breakdown

1. Transfers from Sector Spending Entities 867,933 1,567,933 1.1 Health - 625,000 River Gee Health System - 235,000 Fish Town Health Center - 100,000 River Gee Community Health Center - 290,000 1.2 Education 742,933 742,933 Webbo Rural Teacher Training Institute 742,933 742,933 EC Support to Education in Liberia (11EDF Support to 852,948 672,000 Alternative Basic Education) 1.2 Municipal & Local Government 125,000 200,000 County Development Fund 125,000 200,000 2. Social Development Funds - 791,000 Transfer - FDA: Euro Logging (River Gee) - 191,000 Transfer - PIOM CDF: River Gee - 600,000 3. Donor Projects 3,445,588 4,027,361 3.1 Agriculture 3,279,855 4,027,361 Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017)III (CP200395) 1,354,855 1,337,528 West Africa Agricultural Productivity Program (WAAPP) - 262,500 (West Africa Agric Prod Progrm (WAAPP-1C)) - P122065 Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA (LR-Smallholder Tree Crop Project) - 166,667

P113273 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project Support to the Farmers Union Network of Liberia (FUN) - - 10,667 Italian Supplementary Fund (IT-67)-IFAD Agriculture Sector Rehabilitation Project 1,075,000 750,000 3.2 Education - - European Commission Support to Education in Liberia - - 3.3 Infrastructure 165,733 - Labor based Public Works Project - supplementary grant - - Protection & Assistance- Ivorian Refugees & Asylum Seekers- 165,733 Liberia 2016 (Health, Nutrition & WASH) Labor based Public Works Project - - 3.4 Social Development Services - - Rights and Leadership Enhanced for Gender Balanced - - Democratic Inclusion 5. County Administration Budget 404,460 410,038 Compensation of Employees 365,460 365,461 Use of Goods & Services 39,000 44,577 Consumption of Fixed Capital - -

SINOE COUNTY

Funding Summary

Source of Funds 2014/15 2013/14 Donor Projects 2,276,283 8,107,987 Government Transfers 125,000 670,000 Social Development Funds - 999,000 County Administration Budget 960,122 982,113 Total 3,361,405 10,759,100 Funding Breakdown

1. Transfers from Sector Spending Entities 125,000 670,000 1.1 Health - 470,000 Sinoe County Communities Health Centers - - Transfer to F. J. Grant Hospital - 270,000 Transfer to Sinoe County Health - 200,000 1.2 Municipal & Local Government 125,000 200,000 County Development Fund 125,000 200,000 2. Social Development Funds - 999,000 FDA: Gebio Logging (Sinoe) - 99,000 PIOM CDF: Sinoe County - 900,000 3. Donor Projects 2,276,283 8,107,987 3.1 Agriculture 2,276,283 3,277,361 Liberia Country Programme (2013-2017) - - Liberia Country Programme (2013-2017)III (CP200395) 1,354,855 - West Africa Agricultural Productivity Program (WAAPP) (West - 262,500 Africa Agric Prod Progrm (WAAPP-1C)) - P122065 Smallholder Tree Crop Revitalization Support Project (STCRSP)/IDA 166,667 (LR-Smallholder Tree Crop Project) - P113273 West Africa Regional Fisheries Program (WARFP)H5240 - 3A-West 71,429 Africa Fisheries - Phase 1 - P106063 Smallholder Agricultural Productivity Enhancement and 683,333 1,666,667 Commercialization project Support to the Farmers Union Network of Liberia (FUN) - Italian - 10,667 Supplementary Fund (IT-67)-IFAD Liberia Country Programme (2013-2017) III - 1,337,528 3.2 Social Development Services - 4,830,626 Kvinna till Kvinna support to women-Sweden - 150,626 Reintegration & Reconstruction Program III - - Rights and Leadership Enhanced for Gender Balanced Democratic - - Inclusion Conservation of the biodiversity in the Tai-Sapo-Cprrodor: Grebo- - 4,680,000 Sapo-Park-Germany 3.3 Infrastructure and Basic Services 1,500,000

Port of Greenville Rehabilitation Project 1,500,000

4. County Administration Budget 960,122 982,113 Compensation of Employees 934,122 934,122 Use of Goods & Services 26,000 47,991 Consumption of Fixed Capital - -

Annex A: FY2016/17 Government Expenditure by Sector FY2016/2017 FY2015/2016 Growth Sector (Increase/ (This Budget) (Last Budget) Decrease) Agriculture 11,897,485 5,995,810 98.4% Education 86,165,512 83,866,653 2.7% Energy & Environment 17,068,254 20,634,038 -17.3% Health 77,407,841 72,618,517 6.6% Industry & Commerece 8,747,563 8,306,842 5.3% Infrastructure & Basic Services 42,221,254 77,138,069 -45.3% Municipal Government 23,026,660 32,195,080 -28.5% Public Administration 184,224,836 186,819,554 -1.4% Security & Rule of Law 94,948,667 98,893,362 -4.0% Social Development Services 11,090,828 12,048,921 -8.0% Transparency & Accountability 43,405,176 24,226,574 79.2% Total 600,204,076 622,743,420 -3.6%

Annex B: Donor Spending by Sector

Growth Sectors FY2016/17 FY2015/16 (Increase/ Decrease) Agriculture 70,785,454 129,321,940 -45% Education 37,443,902 84,039,338 -55% Energy & Environment 223,091,235 184,767,437 21% Health 87,529,513 97,048,091 -10% Industry & Commerce 1,650,000 7,507,873 -78% Infrastructure & Basic Services 173,253,344 150,850,672 15% Municipal Government 8,120,094 7,389,222 10% Public Administration 56,226,585 103,817,063 -46% Security & Rule of Law 2,816,358 15,099,466 -81% Social Development Services 34,233,902 98,578,172 -65% Transparency & Accountability 19,537,811 20,870,776 -6% TOTAL 714,688,198 899,290,051 -21%

Annex C: National Priority Investment Projects

National Priority Investment Projects 79,748,129

Funds for Energy (electricity supply and resettlement of affected persons) Project Name Project Cost Counterpart funding: Bushrod Power Generation Expansion Project 400,000 Counterpart funding: WAPP - Electricity Interconnection Côte d’Ivoire, Liberia, Sierra Leone, and Guinea (LME) 2,500,000 18 MW HFO Power Generation 1,230,000 Total 4,130,000 Funds for elections, financial systems and income survey Project Name Project Cost

National Elections Commission: 2017 Representatives & Presidential Elections 20,000,000

MFDP: CPF: CBL - Multilateral WAMZ Payment System Development 100,000 LISGIS: Households Income & Expenditure Survey 1,000,000 Total 21,100,000

Infrastructure (Construction and Building) Project Name Project Cost Ministry of Public Works: Continuation of On-going Projects of Roads & Bridges 18,000,000 Ministry of Public Works: Rural Development Fund (housing for healthcare, security 3,650,000 and education professionals) Ministry of Public Works: Counterpart funding: Liberia Road Asset Management 1,404,129 Project (LIBRAMP) - Lot 1: Monrovia-Gbarnga Road Corridor Ministry of State: Renovation of Execution Mission 7,000,000 National Housing Authority: National Housing Policy Project 2,250,000 MICAT: National Museum 400,000 Ministry of Public Works: Counterpart funding: Somalia Drive - JICA 50,000 Liberia Airports Authority: RIA Terminal Building 1,500,000 National Council of Chiefs & Elders: Construction of Chief Compound 300,000 Total 34,554,129

WASH (Water, Sanitation and Hygiene) Fund Project Name Project Cost MCC: Emergency Monrovia Urban Sanitation Project (EMUS) 1,390,000 MYS: Cleaning of Beach and Waterways 874,000 MPW: Counterpart Funding: Rural WASH Program 1,000,000 Total 3,264,000

UNMIL Drawdown Plan Project Name Project Cost Support to UNMIL Transition Plan 10,000,000 Total 10,000,000

Education Project Name Project Cost Tubman Uuniversity: Construction of Eight Faculty Houses 850,000 Booker Washington Institute: Renovation and equipment for nine trade shops 350,000 D. Tweh High School Coastal Defense System 500,000 Total 1,700,000

Agriculture Project Name Project Cost Support to Agriculture Sector 5,000,000 TOTAL 5,000,000

Annex D: Sector Goals and Sector Projects

Sector and Sector Goal Key Projects Renovation of executive mansion; Renovation Public Administration of the national museum; Conduct of Households Income & Expenditure Survey; provision of Aims to make public institutions more efficient, counterpart funds for the development of functional and responsive to contribute to social payment systems to meet the West African and economic development. Monetary Zone multilateral benchmarks.

Municipal & Local Government Provision of funds for sanitation, water and Aims to promote more relevant, effective and construction of chiefs’ compound. accountable government services to counties and cities.

Transparency & Accountability Aims to develop and operate transparent and accountable public institutions that will promote Preparations and conduct of 2017 and uphold democratic and participatory Representatives and Presidential Elections. governance systems with sustainable and equitable benefits of economic growth and social development. Training, deployment, logistics, equipment, Security & Rule of Law arms and ammunitions, food, drugs and medical supplies as well as compensation for newly recruited and trained security officers of the Liberian National Police (LNP), Bureau of Aim is to create an atmosphere of peaceful co- Immigration & Naturalization (BIN), Drugs existence based on reconciliation, protecting Enforcement Agency (DEA), Executive human rights and providing justice and rule of Protection Service (EPS), Liberian National Fire law to all safety, security, equitable access to fair Service (LNF), Arm Forces of Liberia (AFL); and transparent processes. Support to Courts and Prisons; Support to Liberian National Police Training Academy (LNPTA) and Law Reforms Initiatives.

Health There is no GoL funded projects for this fiscal Aims to improve access to healthcare and social year. welfare of the population of Liberia on an equitable basis.

Social Development There is no GoL funded projects for this fiscal Aims to ensure provision of basic services to all, year. including people with disabilities, women, children, youths, refugees and veterans

Education There is no GoL funded projects for this fiscal Aims to ensure equal access to high quality free year. and compulsory primary education that improve the livelihood of Liberian citizens

Energy & Environment Provision of funds under the counterpart Aims to provide safe, reliable and affordable funding arrangements for the expansion of energy and water. Also aims to ensure the Bushrod Power Generation Plant; RAP exploration and extraction of all mineral and payments to persons or properties affected forest resources are undertaken in an equitable, under the West African Power Pool project environmentally sustainable and growth way.

Agriculture Provision of funds to support to the Agriculture Aims to support sustainable economic growth Sector and development with increase food and nutrition security, employment and youth empowerment. Provision of funds to continue ongoing roads, bridges and maintenance works; Support to Infrastructure and Basic Services implement the National Housing Policy; counterpart funding arrangements for the Aims to construct and rehabilitate Liberia's reconstruction of the Roberts International physical infrastructure; increase access to Airport Terminal Building, Freeport-Somalia affordable basic services; and improve social and Drive-Red Light Road Corridor, and Monrovia- economic growth and development Gbarnga Road Corridor under the Liberia Road Assets Management Program (LIBRAMP)

Industry & Commerce Aims to create a strong and enabling There is no GoL funded projects for this fiscal environment for private sector investment year. through: economic competitiveness and diversification, increased value addition, and exports that will generate productive employment.

Annex G: Example of development projects in pictures Your Tax Dollars at Work! Energy and Electricity

Road and Bridges

Road and Bridges continued

Agriculture and Economy