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Liberia

2009   |  2008

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Summary

• Signaler couverte de données à partir July 2008 – June 2009.

• The report expands on EITI's current sector coverage to include information on renewable natural resources--forestry and agriculture--as well as non-renewable resources.
• The templates are tailored for each sector and the report provides disaggregated data for individual revenue streams, sectors and companies.
• The report includes reconciled data on community payments and receipts, and information on payments made to the University of Liberia. The report also mentions which government agency receives which revenue stream.
• The Ministry of Finance receives 90% of resource revenues but was the most unresponsive during the reconciliation process. Overall coordination between all government agencies appears low. Meeting the EITI requirement for audited government data is therefore a priority.
• SOE data is included, although financial and in-kind transactions with other companies and the treasury are not fully explained.

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Commodity	EITI Production Volumes	Units	Indep. Source Production Volumes	Units	Price from EITI Report	Per Unit	Indep. Reference Price	Per Unit	Total Company Payments	Total Gov't Receipts	Notes
Oil			0			$/bbl*	61.66	$/bbl* 2	$4,460,685	$4,460,685	3
Mining									$10,632,601	$10,816,190
Agriculture									$18,348,391	$18,259,238
Forestry									$1,838,558	$1,889,117

Indicateurs de qualité des Rapport
1. Régularité
a) score	0.50
b) total reports / implementing years	2/4
2. Rapidité de diffusion des informations
Lag between fiscal year of data and publication year.	1
3. Matérialité
Report clearly defines a materiality threshold.	Oui	Only revenues collected by the five largest government agencies are included.
4. Fiabilité des données
Report contains audited data from:
a) companies	Non	38/65 companies provided audited data.
b) government	Oui
5. Couverture
Revenue data includes the following revenue streams:
a) royalties	Oui
b) taxes	Oui
c) surface, rental or license fees	Oui
d) bonuses	Oui
e) state-owned enterprise (SOE) payments	Oui
f) Report covers all extractive sector companies.	No	65/72 reported (Agriculture: 9/9; Forestry:17/:20; Mining: 34/38; Oil: 5/5).
g) Report states the price of any product received or sold by government.	Non
h) Report states the quantity of resources produced.	No
6. Écarts
Report contains:
a) information on the cause of revenue discrepancies.	Oui
b) reconciled data following the correction of discrepancies.	Oui
7. Flux de revenus des enterprises d’Etat
SOE Revenue Flow data is clearly explained in the report.	Non	Liberia provides some data on financial flows to and from the SOE, but does explain the contractual relationship between SOE and government or private companies.
8. Désaggrégation
Report provides financial data on individual:
a) companies	Oui
b) revenue streams	Oui
c) projects	Non
d) commodities	Non
9. Compréhensibilité
Report contains:
a) a summary with key findings and revenue totals	Oui
b) clear indication of what currencies and units of measurement are used	Oui
c) written explanation of key findings and recommendations	Oui
d) a clear definition of terms	Oui
10. Accessibilité
Report is available:
a) in at least one official language	Oui
b) on a government website	Oui
Related Indicators
Revenue Watch Index, 2010	60.5
Corruption Perception Index, 2010	87
Open Budget Survey, 2010	40/178

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