★ Where it lands 122 agencies × 15 counties FY2024 and FY2026 National Budgets · "Allocations by County"

Where does the money go? The budget can't say.

Over nine-tenths of Liberia's national budget is coded to no location at all. This map shows the rest — and what the rest actually is.

Every agency section splits its spending across "nationwide" and the fifteen counties. Across all 112 agencies in the FY2024 book, and the 119 in the enacted FY2026 volume, that geography is almost entirely blank — and decentralisation is a live political question here.

County-coded spending, by county

CLICK A COUNTY
Period

The map loads Liberia's county boundaries from the geoBoundaries open dataset (CC BY 3.0 IGO, UNMIL/OCHA source). If the file is unavailable the counties are shown as a schematic grid in their approximate positions.

Ranked ·

Montserrado holds the capital and most national institutions; Maryland's figure is almost entirely one university. Neither says much about services delivered to residents.

How locatable is each large agency?

AGENCIES WITH ≥ US$5M · FY2024

The share of each agency's FY2024 appropriation attributed to a named county. Agencies that run schools, clinics or offices in every county should not be ninety-seven per cent locationless.

AAgencies that place some of it

Coding a line "nationwide" is not necessarily wrong. Debt service, foreign missions and central administration genuinely have no county, and the largest entry in this group — the Ministry of Finance and Development Planning — carries most of the national debt service. But the group also holds the Ministry of Public Works, the electricity corporation, the water utility's sister agencies, a national teaching hospital and the Civil Service Agency, none of which operate in one place.

What the located share actually is

FY2024 APPROVED

Split by whether an agency spreads its county-coded money across many counties (a real distribution network) or sits in one (an institution that simply has an address).

The only genuine county networks

The share has barely moved

FIVE YEARS · SIX COLUMNS

Every column the FY2024 book prints, and the two enacted budgets the FY2026 volume prints, each as a share of that period's total. The caps are the located share — six periods, one flat line.

Shares of each period's own total, so a budget column and an outturn column can be read against one another on the same scale. All six are full calendar years — the series begins after Liberia's 2021 change of fiscal year, so no column here is a half-year.

The other leg: where the money is raised

LRA ANNUAL REPORT FY2023 · TAX BUSINESS OFFICES

A budget that cannot say where it spends is one half of the problem. The revenue side is worse. The Liberia Revenue Authority runs tax business offices in fourteen counties, and they are the only collections it attributes to a place at all.

Collected in a county, FY2023

US$M collected by the LRA's rural tax business offices, by county. These offices serve small and micro taxpayers. See who collects it →

And the table is disappearing

What the LRA's annual report prints for the year, and how much of the country it covers. The one place the revenue system recorded geography is being reported less each year, not more.

The state can say neither where the money comes from nor where it goes. Everything outside these offices is collected at headquarters, at the Freeport or at the large-taxpayer division, and spent by an agency that names no location.

The full county matrix

US$M · AS PRINTED

Any county-level analysis has to rebuild the geography

Payroll records, facility registers, project lists and county development funds — the reconstruction the budget document cannot give you, on top of a database that already holds every published figure with its page.

Commission a county reconstruction