FISCAL SILENCE AND ADMINISTRATIVE DISCRETION
The Politics of Budget Execution in Liberia’s Public Sector
Keywords:
Budget execution, fiscal governance, administrative discretion, public financial management, Liberia, political economy.Abstract
Public financial management (PFM) reform in Liberia has largely emphasized budget formulation transparency, anti-corruption safeguards, and compliance with international donor frameworks. However, limited scholarly attention has been devoted to the politics of budget execution specifically, how administrative discretion during implementation shapes institutional performance and public service delivery outcomes. This article introduces the concept of fiscal silence, defined as the institutional and political gap between legislatively approved budgets and actual expenditure realities at implementing agencies. Drawing on mixed-method evidence from selected ministries and agencies in Liberia between 2012 and 2023, the study finds that delayed treasury releases, executive re-prioritization, liquidity constraints, and informal bargaining significantly distort implementation trajectories. Quantitative variance analysis reveals recurring discrepancies between appropriations and disbursements, while qualitative findings demonstrate how administrative actors adapt to unpredictability through internal reprioritization and informal negotiation. The article proposes a Budget Execution Accountability Framework (BEAF) designed to strengthen fiscal predictability, enhance execution transparency, and reinforce legislative oversight at the implementation stage. By shifting analytical focus from corruption-centric narratives toward execution-stage governance, this study contributes to African public administration scholarship and broader political economy debates on fragile fiscal systems.
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