In support of Liberia’s ongoing de-concentration and decentralization reforms, the United Nations Development Programme (UNDP), through the Liberia Decentralization Support Programme (LDSP) and with funding from the Embassy of Sweden, partnered with the Fiscal Decentralization Unit (FDU) of the Ministry of Finance and Development Planning (MFDP) to conduct a two-day refresher training in Public Financial Management (PFM).
The training targeted local government officials, County Treasury staff, Comptrollers, and Finance Officers from spending entities across all 15 counties.
Held in Gbarnga City, Bong County, the sessions focused on the Revenue Sharing Law and its regulations, aiming to strengthen subnational capacity in managing revenue transfers, budget execution, and financial reporting.
James Jaber, Assistant Commissioner for the Real Property Tax Division at the Liberia Revenue Authority (LRA), presented on “Tax Policy and Administration in Fiscal Decentralization.”
He emphasized that fiscal decentralization involves shifting taxing authority, expenditure responsibilities, and revenue-sharing mechanisms from the central government to local entities—enhancing service delivery and accountability.
“Fiscal de-concentration provides greater ease for taxpayers through localized access to payment processing, filing, and documentation,” Jaber noted.
Prince Nelson, Director for Tax Policy at MFDP, discussed fee distribution mechanisms at County Service Centers. Nelson explained that 40% of net revenue from the transitory account should be transferred to the County Service Center Account concurrently with transfers to the Central Government.
He also stressed that County Superintendents must designate at least two authorized signatories, with the head of the County Service Center serving as a principal signatory.
The training convened approximately 75 participants and was widely praised for enhancing both institutional knowledge and professional ethics.
This initiative aligns with MFDP’s commitment to building structured, sustained capacity within county administrations.
As counties increasingly manage County Development Funds (CDF), Social Development Funds (SDF), and other local revenues, a strong grasp of PFM frameworks is essential for transparency and effective service delivery.
Topics covered included budget formulation and execution, County-level budget disaggregation, Revenue transfer and tracking, and standardized financial documentation
Training modules were facilitated by experts from MFDP, FDU, LRA, and the Internal Audit Agency (IAA), featuring presentations, case studies, and hands-on exercises using real and simulated financial data.
By strengthening the technical capacity of subnational finance officials, this program marks a vital step toward improved public resource management, greater accountability, and effective decentralization across Liberia.
