Expenditure Monitoring Unit

This Unit, in collaboration with the Budget Division, executes the Public Expenditure Tracking functions as stipulated in the PFM Act (2009). In this regard, it is responsible for reviews and analysis of expenditure trends to provide advice on formulation of appropriate expenditure policies promulgated by the Financial Regulation Unit. It routinely reviews expenditure trends in different sectors of the GoL, as well as, performs ad-hoc reviews when necessary. This Unit is also responsible for the monitoring of subsidy-receiving entities, ensuring the physical audits of all government procurements conform to the threshold set in the financial rules or regulations.

Key Activities:
• Review expenditure trends in different sectors of government and prepare a quarterly expenditure trend report.
• Carry out ad-hoc expenditure reviews (ex. Donor financing)
• Review the accountability of funds disbursed by central government to the counties (including social and county development funds) and prepares a semi-annual report on such disbursements.
• Regularly review government’s subsidies to subsidy-receiving institutions and make recommendations for policy changes if the need exists;
• Carry out annual Public Expenditure Tracking Survey (PETS) in concerned sector of government as a means of understanding resource flow and service delivery.

Project Executted So Far:
• Completed Public Expenditure Tracking survey (PETS) in the Security & Agriculture sectors, across six counties in the country: Grand Cape Mount, Nimba County, Montserrado, Bong County, Lofa and Grand Gedeh respectively. This report is published and available on the MFDP website
• Completed Public Expenditure Tracking Survey (PETS) in the Commerce and Industry Sector across six counties in the country: Grand Cape Mount, Nimba, Bong, Margibi, Sinoe and Grand Bassa respectively, with Montserrado being a base for reference. The report is pending review by validation from stakeholders, after which, its finding will be submitted to the Finance Minister and subsequently publish;
• Completed the draft Public Expenditure Review (PER) from 2015 – 2018 and Inputs are being made by the consultant after which it could be distributed internally or published.