★ The money out FY2018/19 – FY2026 MFDP appropriation basis · US$

Where the money goes

Eleven sectors, eight economic classes, one investment plan — and a persistent habit of moving money from capital to operating costs after the budget is passed.

Liberia's national budget is published three ways at once: by sector, by economic class (what the money buys) and by budget class (recurrent against the Public Sector Investment Plan). Liberia Ledger holds all three for every stage the government prints — draft, approved, recast, estimated and actual — so each can be set against the others.

Which sectors get the money — and which spend it

FY2025 · APPENDIX 3 · PP.74–75

Execution: outturn against appropriation

Share of FY2025 spending

How the sector mix has shifted

SHARE OF TOTAL · EIGHT PERIODS

Each sector's share of the national budget, from the last July–June year with an outturn to FY2025. Shares, not dollars, so the six-month transition period (dotted line) is comparable. The stage shown for each period is the most final the documents provide — hover for which.

FY2024 is shown on the FY2025 report's "approved recast" basis. The FY2024 budget book distributes the same US$738.9M total differently across sectors — about US$20M more in Public Administration — so sector figures for that year are not comparable across the two documents. D8 →

What the money buys: economic classification

FY2025 · TABLE 9 · P.31

All spending, appropriated against disbursed. Domestic and foreign liabilities are debt service — financing in the IMF's terms, but an appropriation in Liberia's. The debt behind them has its own page →

The capital budget that was not spent on capital

DERIVED · TABLE 9 − TABLE 10

The Public Sector Investment Plan is appropriated entirely as non-financial assets. Differencing all spending against recurrent-only spending shows what the PSIP money actually bought — a breakdown the report never prints.

Capital, raided twice

FY2024 · BOOK VS REPORT

The FY2024 budget book and the FY2025 performance report agree on FY2024's total to the dollar and disagree on what it bought. Hollow bars are the book; filled bars the report's "approved recast".

Recurrent against investment, sector by sector

FY2025 · APPENDIX 3 + TABLE 11

A sector that is mostly payroll is judged on a different thing than one that is mostly projects. Appendix 3 is the only table that splits the two by sector: the label under each name is the share of that sector's budget that is PSIP.

Recurrent execution

PSIP execution

FY2026: the first billion-dollar budget, and its supplement

SUPPLEMENTARY BUDGET · ENACTED ANNEX 1 · DRAFT PP.5–8

The FY2026 budget was approved at — above FY2025's appropriation. A supplementary budget followed. It was drafted at , funded by FY2025's domestic over-performance and the World Bank support that failed to disburse that year, and enacted at , with a further of World Bank budget support, taking FY2026 to . Recurrent items took of it, against of the draft.

The supplement as enacted, by sector

FY2026 so far: the first half

JANUARY–JUNE 2026 · THREE OF THE MINISTRY'S COUNTS

Paid by June, share of each sector's budget

Three counts of the same six months

Public Administration, counted the same three ways