Liberia—Local Empowerment for Accountability and Decentralization (LEAD)

Building on the U.S. Agency for International Development’s Local Empowerment for Government Inclusion and Transparency (LEGIT) and Revenue Generation for Governance and Growth (RG3) projects led by DAI—to support decentralization, local governance, and domestic resource mobilization in Liberia, the Local Empowerment for Accountability and Decentralization Activity (LEAD) adds to this legacy a new component focused on budget transparency, anti-corruption, transparency, and accountability.

LEAD works to improve the capacities of select Government of Liberia ministries, agencies, and commissions to formulate and administer sound tax policies, improve budget transparency, deepen decentralization, and improve service delivery at the sub-national level. LEAD is introducing a value-added tax to replace a general services tax and enhancing citizen participation to improve bottom-up and top-down transparency and accountability in governance nationally as well as specifically in Bong, Grand Bassa, and Nimba counties.

At the end of five years, LEAD will have helped to establish an improved taxation system; built capacities for effective domestic resource mobilization; and increased budget transparency and more decentralized governance. Citizens also will be more engaged in ensuring that their taxes are accounted for, budgets are properly disseminated, and collectively participate with national and local governments to monitor investments in service delivery. These improvements should strengthen the social contract between Liberians and their governing institutions.

Sample Activities

• Work with the government to simplify and implement the Municipal Capacity Assessment Tool and the City Capacity Assessment Tool designed under LEGIT to assess county administrations’ and city corporations’ systems and capacity across the dimensions of planning and budgeting, service delivery, and local development.
• Establish a framework for sub-national revenue administration.
• Strengthen the Liberia Revenue Authority’s public outreach function and taxpayer communication.
• Support anti-corruption institutions in efficiently implementing their mandates.
• Introduce real property mapping to establish smart cities and improve revenue generation and water, sanitation, and hygiene services.