Good Governance and Sustainable Development

William Deiyan Towah, PhD

Abstract

The global financial community has repeatedly argued that poor economic performance in most developing countries is due to bad governance; thus the call for particularly post-conflict countries, such as Liberia, to establish good governance system is overwhelming. Good governance that harnesses accountability and transparency requires strong enforcement of the rule of law that benchmark the achievement of desired economic outcome. This paper seeks to address a policy reform in post-conflict Liberia by emphasizing the interconnected link of transparency, accountability and rule of law, and how in concert can they translate to good governance practices, thereby harnessing sustainable development to benefit the citizens and those living within the territorial confines of the country.

The Ministry of Finance (MOF) of the Republic of Liberia which controls the distribution of the finances of the Republic is focused for the case study as required for the purpose of this assignment. The Ministry of Finance has been the center of the public financial management reform since the birth of the third republic and has taken a number of critical steps in the reform agenda which culminated into the establishment of effective Public Financial Management (PFM) mechanisms which has so far proven to be successful thereby contributing to transparency and accountability and by extension good governance.

The paper reveals how the various actors and variables relate to influence the how, what, why of the reform drive; harnessed the crucial role of leadership in all of the PFM reform initiatives, and underscores the author's insights of the case study and its impact on his personal held views. A conclusion is drawn pinpointing on how the reform process may play out in different geo-political and cultural settings drawing perspective to the Liberian scenario.

Background
The Ministry of Finance (MOF) of the Republic of Liberia just as in other democracies plays pivotal role on delivery of the national development agenda. As the fiscal arm of government, the Ministry is tasked with government's revenues collection and expenditure by coordinating and liaison with spending entities in the achievement of government's programs delivery (Ministry of Finance). Liberia, a post-conflict country is faced with challenges of efficiency, accountability, human rights issues, worsened economic conditions and all forms of social injustices. Years of civil conflict have also weakened the authority of the state, as well as, grossly eroded institutions of governance and the watchdog role of civil societies to attain best interest of the nation and national development endeavors (IMF, 2009. p.12-14). Accountability in governance has become critical issue in many developing countries and a cornerstone of all indicators of good governance (Beh, 2007. p. 3). Endemic corruption and mismanagement of the nation's resources left Liberia crumbling on its needs leading to a state of abject poverty and deprivation, a country endowed with so many natural resources (Dwan & Bailey 2006. p.7).

The demand for good governance has increased pressure on public authorities to strategically design policy reforms that would promote internationally acceptable standards and best practices. According to Grindle (2004), good governance agenda involves the establishment of institutional frameworks that put the political, financial and administrative arms of government in better order (p.539). Hence, in its efforts to maintain peace and security and endeavoring to build the economy, the Liberia Government has prioritized building effective governance structures, the creation of an independent judicial system to provide justice to previously marginalized minorities and groups and engaging in effective reconstruction and taking action necessary to initiate and sustained economic growth (Tripathi, 2012. p.1-7). According to Johnston (2002) good governance demands an integrated long-term public policy through harnessing partnership between government and the governed (p. 1). Johnston (2002) further posits that accountability, transparency and the rule of law are prerequisites which must be harnessed and embraced both at the legal and technical levels to ensure legitimacy and effectiveness of government (p.1). It has therefore become a policy direction of the government primarily acting through the Ministry of Finance and, then, other government functionaries to establish effective fiscal legislative frameworks and institute practices to regulate and account for the use of public resources. Reducing poverty, accelerating sustainable development and achieving the global Millennium Development Goals require appropriate national policies and strategies which the rest of the world has and is ever ready to compliment (Karamaga, 2011. para. 1-4). For effective implementation of this policy, government has identified the strengthening of the justice systems as a driver for the rule of law. The Ministry of Finance has therefore, the responsibility to source for funding for judicial advancement and capacity as an independent arm of government (Ministry of Finance). Situation surrounding the rule of law and judicial reform has been identified by several researches as fundamental for domestic and international efforts aimed at enhancing good governance and sustainable peace and development (Ndulo, 2009. p. 2-4).

Moreover, the reform process of Liberia through the initiation of Public Financial Management (PFM) covers the enactment of laws and practices, sound accounting practices and reporting, government spending, taxation and public debt management which all impact resource allocation and income distribution. With an independent judicial system, there is certainty of fair trials, thus harnessing a system of due process and the presumption of innocence of public servants who may fault legislations on use of public funds (Ndulo, 2009. p. 4). Policy reforms on transparency and accountability in government will then seek to establish that government business is conducted so as to give readily accessible information on substantive procedures to the broader understanding of ordinary people and civil society. Wherefore, the institution of public regulatory practices will guard against the misuse of public funds and that public servants follow established rules and guidelines in the discharge of official government business. It is therefore only appropriate that for good enough governance to exist, transparency, accountability and the rule of law all must prevail and be enforced through their interconnections to improve the general well-being of citizens (Johnston, 2002, p. 1).

The Liberian government in partnership with multilateral and bilateral development partners has instituted series of Public Financial Management reforms which covers legislation, policy and institutional arrangements and systems (African Development Bank, 2012. para. 2). So far, the Ministry of Finance has reformed the fiscal process of government policy, the PFM initiatives. There is now an improvement on fiscal and decision making processes as a result of the transparent frameworks and regulations (Karamaga, 2011. para. 6). Social awareness on what constitutes corruption and the respect for rule of law has heightened in Liberia with citizens and individuals upholding fiscal legislations and practices in the exercise of their official duties (Government of Liberia). Presently, citizens report corrupt practices with assurance that their actions will remain confidential and that appropriate authorities will respond. With this, citizens have joined anti- corruption institutions and have become anti-corruption crusaders with each individual feeling a stake in the reduction of corruption thus advancing accountability and transparency. This may have been induced by the participation of the public, media and civil society in the planning and implementation stage of the policy. Liberia has now established the Integrated Financial Management Information System (IFMIS) which has driven reforms to new heights as the automated systems have improved government payroll system (Karamaga, 2011, para. 2-4).

The national budget of Liberia is now prepared through an automated system thus reducing significantly the time it took to prepare a budget previously. Discretionary spending has drastically reduced and reports of endemic corruption and mismanagement of public funds have minimized considerably (USAID/Liberia, n.d. para. 2-4). With the strong Public Financial Management Systems put in place, the Liberian government has maximized financial efficiency, improved transparency and accountability and has, as well, laid a strong foundation for sustainable economic growth.

As international concerns deepened at the threat of corruption and mismanagement of public finances in post-conflict Liberia, the United Nations (UN), International Monetary Fund (IMF), World Bank, European Union, ECOWAS, AU, and sister countries assisted the National Transitional Government in September 2005 to sign a Governance and Economic Management Assistance Program (GEMAP) for Liberia (Government of Liberia). This GEMAP program has sought to lay reform foundation for revenue generation, government spending, and procurement and concession practices. The program established robust interventions to Liberia's economic management leading to reforms on fiduciary procedures (Dwan & Bailey, 2006, p.5-6). However, implementing country specific priorities have become challenging for government as external influence and control deepened. In meeting these challenges, government through the MOF resolved to establish more flexible and country-friendly reform programs. The new reform has seen a departure from the previously intrusive GEMAP intervention programmes. It has been debated that, the sovereignty of post-conflict Liberia as an independent state is undefined if the persistence engagement of external experts with co-signatory authority which is a condition allied to the existing GEMAP intervention is not altered (Tripathi, 2012, p. 18). Although the then candidate Ellen Johnson -Sirleaf was critical of GEMAP and later as President acknowledged it as a "necessary intrusion", the debate to improve its reform model to suit country specifics and safeguard the sovereignty of the state necessitated the adoption of new financial management reform (Triphati, 2012. p.18-20).

Pretorius & Pretorius (2009) tell us that PFM systems are vital to enhancing government service delivery, poverty reduction and the achievement of the Millennium Development Goals (Preface. ii). Pretorius also stress that sound PFM systems are needed to maximize the efficient use of resources, create the highest level of transparency and accountability in the use of government resources and to ensure long-term economic growth (p .2). For accountability, the government of Liberia through the Ministry of Finance has instituted modern Public Financial Management (PMF) systems and practices which guides its officials and civil servants on the use of public funds (Ministry of Finance). The comprehensive program prompted the establishment of an Anti-Corruption Commission to enforce the law on public finance management and accountability (Dwan & Bailey, 2006. p.6). There is also a horizontal accountability system established to ensure there are checks and balances on government spending and revenue generation. The ministry has also taken actions to clarify and publicize its responsibilities for overall government policy implementation and outcomes. In order to ensure transparency in government, the MOF has prompted the enactment of legislations to protect whistle-blowers who report corrupt practices of public servants. Freedom of information bills have also been passed to allow citizens access information on how government execute mandates. Education and awareness has also been created on clear institutional standards and the enforcement of legislations so civil servants are well informed on government procedures and mandates. This has allowed for an unprecedented open and more understandable regulations, practices and procedures in public financial management. Since these policy actions need to be enforced for effective governance, government has effected constitutional amendment which has made the General Auditing Commission (GAC) mandated by law to provide checks on public agencies and the conduct of public officials in the conduct of official duties (Tripathi, 2012, p. 2-5). The Ministry of Finance has also sourced for and included in the budget, funds for the training, development, recruitment, and re-training of employees of the judicial branch and other government agencies and departments.

For a country much dependent on foreign aid, the fiduciary commitment that donors require to sustain the funding stream led to the establishment of the Public Financial Management Unit (PFMU), previously established for World Bank projects but now the central unit for financial management of all donor aid to Liberia (Tripathi, 2012, p.15 ). The Aid Management Unit (AMU) which uses appropriate modern technological platforms to distribute and give stakeholders and the public access to information on use of public funds has also been instituted. These measures have reduced to considerable limits, the timeframe for government to publish performance indicators, policy targets and outcomes (Ministry of Finance). The Aid Management Platform which has been established for this purpose has also enhanced government capacity to monitor and keep track of government spending and to solicit feedback on government projects and programs. Both units established at the MOF have presented strong commitment and political will on the part of government as the established cost efficient and standardized procedures for the control and management of donor funds have inspired growing trust in government from the locals and development partners. Hence in the effective execution of its mandate, the government of Liberia through MOF has developed, prompted the enactment of constitutional mandates, established structures and has impacted existing public policy of government.

Nonetheless, Liberia's weak governance structures made the process of reform iterative with the initial challenge to stabilize the manual accounting process as the computerized system is introduced piecemeal. The Information Technology department of MOF hence introduced the Liberia Expenditure Control and Accounting Program (LECAP) which have sought to customize voucher tracking, monitoring and expenditure reporting system. While this met the short-term needs of the country, it provided the foundation for the gradual introduction of the advance and more complex IFMIS. Through enhanced technical assistance from donor partners, training program intensified in line ministries and were "delivered through hands-on sessions on implementation of new rules and regulations" towards a full IFMIS rollup (Tripathi, 2012. p. 10). Tripathi (2012) also acknowledge that the Ministry of Finance in collaboration with University of Liberia, Liberia Institute of Public Administrators (LIPA) and Civil Service Agency implemented a capacity building in the area of public finance management for graduate students to undergo a two-year Masters Program and also serving civil servants to undergo short-term training in the field (p.12). In review, various functional components of the reform process , such as public finance management laws, practices and regulations, deference to the rule of law, advancement in new technology, improvement in business processes, upgrade in governance structures and human resource capacity building have now been institutionalized. The government has also strengthen the important role of civil society, media and granting autonomy to the General Auditing Commission(GAC) which is mandated to audit public servants without political interference. This factor of public-private and government partnership may have impacted the outcome. The Anti- Corruption Commission which was established through a legislative instrument has also investigated public officials in alleged corrupt practices (IMF, 2012. p. 10). Whiles some are facing prosecution, others have been dismissed from public office. The enforcement of the rule of law and the Ministry's present capacity to track and monitor government fiscal processes are factors which have impacted the current development.

Variables
Good governance reforms involve far more than the authority of the executive or the strength of political will of government. It is crucial that reforms are driven by democratic processes not only by political actors, but also by the collective engagement of interest groups and the public.

The democratic principle of equality applies in the reform process. Those who make laws are not exempted by its dictates. Due process of law cut across political and professional divide. The application of laws is not limited to minors but also most senior public officials. Equality also means that access to information is not denied the less privileged in society; those without modern technological devices to access information. The MOF in addressing this democratic concepts, publish its quarterly fiscal reports which can be accessible to those who needs it. Bill- boards are also erected to communicate to the general public on new practices towards achieving good governance (Ministry of Finance). Government has also ensured that laws governing the reforms are equally, fairly and consistently enforced for efficiency. Everyone in government including the elected President is subject to new fiscal practices in the use of public funds and shall be held accountable in lieu of violation (Karamaga, 2011. para 2-4). Another democratic principle considered is the respect of the human rights of employees. Procedures ensured that one's human dignity is not compromise in face of alleged financial misconduct or abuse of office. Opportunity is provided for full scale due process of law before one is charged or dismissed from public office for corruption. The ombudsman system to which the public file reports and make complaints has also been supported and strengthen by the passage of the whistle-blowers bill to protect citizens from reprisals from aggrieved offenders. According to Pretorius & Pretorius (2009), external stakeholders such as academic institutions and professional bodies also play advisory and training role for workforce and are essential in the policy process. The role of the media in enhancing public access to financial information is also key to the process (p.3-5).

Grindle (2004) argue that many governments especially countries emerging from war have low capacity to implement such commitments to good governance practices and a sustained process. This she said poses challenges to conflicts of interests between trying to project the right things and meeting the priorities right (p.539). With this in mind, the use and choice of democratic tools and strategies have become central to the effective governance practices and reforms. In the implementation of the policy, the government of Liberia through the Ministry of Finance instituted prudent fiscal regulations and practices that guard public officials or individuals. Government has passed public procurement and regulatory act which stipulates guiding principles on government purchases and awards of contracts for services. This laws and practices outline what is acceptable and unacceptable in the implementation of the public policy reform (Hurley, 2014, para. 3).

For a post-conflict society where there is lack of financial capacity and human resource to carry out the integrated process of good governance reforms, it is unconditional for government to solicit funds to undertake the improvement and strengthening of the various governance institutions. The Ministry has taken advantage of grants to facilitate the building of government capacity to address the factors which inhibit the process. Financial aid is used to establish modern technological equipments for government agencies, and also in the training and re-training of officials (Ministry of Finance). Grants from development partners also pay the cost of hiring foreign expertise as the locals lack the required skills to handle standardized prudent financial management systems and procedures. In addition, directives and compliance measures that come with grant promotes accountability and transparency which are interconnected indicators for good governance. Another democratic policy tool used in the process is the public- private partnership. According to Schneider & Ingram (1990), public-private and government collective partnership will ensure individuals and civil society participate and contribute to decision that concern them (pp. 511-512). Public -private partnership will also provide the opportunity to educate the public on new practices and procedures and to seek their views to help eliminate overburden bureaucracy and misunderstanding of procedures.

Ethical issues do arise during implementation of public policy. As transparency involves what, how and why actions are taken, it is prone to ethical concerns. Beh (2007) argued that good governance which requires that public goals are achieved effectively and efficiently must be done in an ethical manner (p.4).There is an issue of security which is legitimate. Concerns may arise by way of the protection of privacy rights of citizens and groups which is a constitutional mandate of government. In the case of the Liberian Government reliance on donor aid provides wide-ranging ethical issues as relates privacy of development partners. With some donors refusal to channel some projects through government, it has become challenging for government to capture in totality their contributions to the national budget. Due to this variability, government is obliged to protect the privacy right of these partners some of which demands privacy on their fiscal injections. The Ministry of Finance also considered highly, citizen participation as a principle to draw citizen ownership of reforms. Public opinion informs government on how to approach change and the ethical issues that comes with it. Participation in form of public education is central in changing the conduct of citizens towards the reform process, to give citizen mandate to file useful reports of problems resist exploitation by public servants and to abide by new procedures and laws. Furthermore, Dobel (2006) argued that the classic form of public financial management requires the reverence to law and democratic process as integral to meeting the values. It is therefore ethical that government eliminate the use of discretional ruling on public accountability issues in order to legitimize the process (p.168).

Diversity of issues develops in ensuring sound financial management practices in post-conflict societies such as Liberia. External economic governance interventions present diverse political and also technical challenges. With Liberia dependency on foreign aid, the complex intermarriage between, international, regional and domestic priorities and considerations in developing and negotiating reforms cannot be overstated. National buy-in and donor interests pose incontrovertible challenges to the sovereignty of Liberia and that of interests of development partners. Donors are often concern about funds not being used for intended purposes and how that affects their own international image and in their home constituencies. Since bilateral agencies are compel to report to their home countries, they are alarm that actions by government that may pose fiduciary, development, and reputational risks to them are appropriately defined and addressed. Donor pressures which also impact policy reform could be attributed to Liberia joining the Heavily Indebted Poor Countries (HIPC) initiative which is performance based measurement program. There are also requirements from regional bodies; for example, the West Africa Economic and Monetary Union (WAEMU).

Public pressure which stems from civil society and citizens' emphasis on the use of country systems for economic development planning wheedle governments to consider interest of the governed who elect them. As reform process cannot be alienated from its social, political and historical heritage, there is the need for reform programmes to be country specific. This poses issues with donors who also desire to champion their interests and the agenda of their home countries. Also, there is fiscal crisis which also pose concern on availability of funds to execute intended reforms and growth.

In addition, there has been organizational constraints due to diversity of professional expertise such as economists, procurement experts, accountants et al which has resulted in distorted coordination and synergy. Tripathi (2012) also notes that for PFM reform to be effective and successful, there is the need for mix professional skills in public administration, accounting, procurement, budgeting, sub-national administration, information and communication technology, human resource and others ( p. 23). Initially, lack of professional workforce had triggered inefficiencies in the system. However, government had pressed donors to give attention to human capacity building. Recruitment of professional skills and training of staff appear to minimize the constraints to PFM reforms. Government has also addressed diversity of interests by insisting donor partners build on existing government interventions and capacity rather than imposing external solutions.

The important role of a change leader in post-conflict societies such as Liberia cannot be overemphasized. Tripathi (2012) posits that Finance Ministers play crucial and strategic role in coordinating and driving reforms in public finance management (p. 19). He further acknowledges that without the active leadership and commitment such reforms and improvements are unlikely to take place (p. 12). One of the major catalysts for entrenched political will towards reforms has been Minister Augustine Kpehe Ngafuan, former Minister of Finance. Having acquired extensive professional and career development in Finance, Accounting and Public Financial Management, Min. Ngafuan is credited for the current transparent review of the Liberia budget process. He led Liberia's drive through to the HIPC completion point (Ministry of Finance).

Min. Ngafuan further championed the development and passage of the country's first ever Public Financial Management Law and the establishment of International Public Sector Accounting Standards (IPSAS) which has helped automates and improve government's financial management system (Ministry of Foreign Affairs). Counting and taking advantage of his previous professional experience as Director-General of Budget Bureau of Liberia, coupled with his academic knowledge in public financial management, he (Min. Ngafuan) succeeded in building consensus amongst legislators, judiciary, executive and stakeholders in achieving the positive outcomes of reforms (IMF, 2012 p. 10). Mr. Ngafuan embraced the leadership dimension of responsibilities by merging management discretion and ethics with a greater emphasis on the rule of law. His own values, commitment, attributes and character has seen him enjoy a powerful status thus influence the commitment of public officials in the fight against corruption within governance systems. During the reform process, the minister remained impartial and independent in his application of the laws and regulations governing the Ministry and had also abstained himself from preferential treatment and conflict of interest. It was the leadership provided by Mr. Ngafuan that the training needs of the financial rules and institution of commitment control systems were accepted and implemented in government ministries, agencies and departments (Tripathi, 2012. p. 19). However, in spite of the will and charisma that Mr. Ngafuan brought to the table, leadership evolved around a network of actors. The diverse actors, donors, civil society, International Financial institutions some of which demand certain conditionality makes leadership distributive and shared across a broader network (Tripathi, 2012. p. 19). This Tripathi (2012) further note enhanced and influenced Liberia's progress as there is shared commitment at various levels of decision making. But in managerial terms, the influence and professionalism of Mr. Ngafuan and his team enhanced the coordination within a network of multilateral and bilateral agencies and ensured a sustained international support and engagement.

Public financial management reform for Liberia has been an overwhelming experience. Although there have been existing laws and regulations, the presence of weak institutions, poor quality centers of governance and public mistrust of government made the enforcement of existing laws a challenge (Tripathi 2012, p. 3). As the process of reform unfolded, the new government of Ellen Johnson Sirleaf strengthen government institutions and enacted more robust public finance management laws and practices some of which presented challenges to democratic governance. The complex nature of government regulations often result in complicated entanglement of bureaucracy. Donors and sometimes individuals seeking to conduct business within the country are sometimes overwhelmed by the numerous regulations, laws, filling and payment requirements. This leads to bribery as people try to subvert the bureaucratic procedure. This is in itself a corrupt practice as it undermines the transparency and accountability of the system, an affront to democratic governance. To provide check to this practice, government passed bribery laws which bar public servants from economic rent (Government of Liberia). To draw the commitment of public servants, improved incentives have been given. Conflicts of interest laws have also been enacted to compel public officials to disclose and to excuse themselves from decisions where they have conflicts or divest investments in sensitive areas.

Moreover, new reform requires new innovations and modern technologies. For effective implementation, government needs to recruit more professional skill workers in the civil service as existing structures were obsolete to impact effectiveness. This resulted in redundancy of less skilled public servants. Initially, there were sentiments expressed in the mode of operandi of the redundancy process and the recruitment of professional skill workers as due process was not observed to the later. Allegation of bribery, nepotism and influence peddling seemed to have marginalized some individuals. In addressing this challenge, government recognized the leadership deficiencies of the civil service and has strengthen it to bring trust and fairness into the process. Government with the help of development partners also engaged in re-training of staff within the MOF and other line ministries and agencies to enhance their professional development towards the proposed reform. There was also poor prioritization at the initial stages as certain decisions in the implementation of IFMIS and other PFM modules seem premature when fundamental improvement in accounting system upgrade and technological advancement were not implemented (Tripathi, 2012. p.3-15).

With reforms in sight, the enthusiasm of technological innovations has also become paramount. The need for newer tools and strategies has required modern infrastructure and technological advancement. Towah, (2014), posits that advance technology is playing significant role in shaping the financial control and management in both the private and public sectors of Liberia (p.5-6). The Liberian government in the quest to be more transparent and accountable to citizens has embraced the use of modern technology in its public financial management (Towah, 2014. p.2). As Kaboolian (1998) notes, the new technological tools are to facilitate information symmetry, rent-seeking, data capture and monitoring and tracking of the implementation systems (p. 190). The MOF has adopted the use of a back-end GRP System-FreeBalance which has been key in providing efficient Integrated Financial Management Information Systems (IFMIS) in fiscal control through automated budget control and management, and ensuring transparency and accountability (Hadden, 2014).The modern computerized IFMIS has also provided a framework for systematic tracking which keeps government's fiduciary responsibilities and records of financial transactions in check (Browne, 2010. p. 50). The new technology has increased public trust in government as transparency in government spending, procurement, budget preparation, tracking and monitoring has improved greatly. According to Towah (2014), the new system has also improved government oversight and internal control as Liberia draw close to Output oriented Budgeting or Program Based Budgeting. The MOF has also replaced obsolete system with an internet web-based application which has enhanced information flow amongst government centers, stakeholders, and the general public (The PEW Center on the States, 2008, p.7). In addition, the development of technology-based Aid Management Platform is helping government improve the framework for revenue forecast and the budget planning process (Government of Liberia, Public Financial Management and Reforms. 2012, pp.5-12).

Relationships
In implementing the policy, the various actors played influential roles that reflected their respective interests; which ultimately resulted to the choice of policy implementing tools used for the process. Development partners who provide chunk of the resources for government ensure that financial aids in form of grants are available for implementation. With their interest directed towards accountable and transparent use of donor aid to Liberia, development partners influence the choice of grants as policy tool. Ensuring that practices and procedures are enforced, there is the need for legislations.

The Ministry therefore requires the constitutional mandate of the legislative branch of government to pass its laws and the other branch of government, the judiciary to enforce its application. This is also in furtherance of the constitution which requires the separation of power in the discharge of government business for democratic governance. In this respect, the legislature has influenced the choice of regulation as policy tool for the process. Since public opinion is considered vital for democratically good governance, the involvement of the public, civil society and individuals will help safeguard the interest of all citizens including minority groupings (Dwan & Bailey, 2006 p. 20-21). Their inclusion in the policy network has brought to the fore, the use of democratic policy tool of public-private partnership.

Conclusion
Several literature reviewed underscored that Liberia's public finance management reform initiatives cannot be achieved only with the introduction of new legislations; such endeavor would be meaningless to achieve desired outcomes if not followed by institutionalization of require best practice systems and a strong will power by the population to chart a renewed course of action by breaking away from the ugly past that landed the nation in such unimaginable catastrophe that nearly debased the nation state (Lienert, 2003, p. 6-11).

A crucial insight worth mentioning has to do with the initiation of a robust Public Financial Management Systems by the Liberian Government. This an initiative that that enables Government to meaningfully reduce excesses in private and public consumption, if you will mismanagement; brought external debt repayments and service delivery to the front burner, and waste and institutionalized corruption are reported to be on the downside. The case study has also exposed that, Public Financial Management reforms in itself is not an antidote to misused of public office and rampant corruption rather it must be reinforced by strengthening of the justice system and independent anti-corruption initiatives. These are no doubt essential ingredients of a viable functional governance system premised on the core principles of democracy which accentuate checks and balances; thereby assuring proper management of public resources to cater for the greater good of society. As has always been countries do have peculiar historical, political and cultural uniqueness that differ from others, such that challenges faced in implementing certain reform agendas may not necessarily apply in the same manner, shape or form for others, like in the case of Liberia – a country which recently emerged from a prolonged civil unrest which culminated into a full-blown civil war that lasted for fourteen years cannot be compared, for example, South Korea.

Finally, it may appear logical to conclude that the heritage and country-specific agendas may influence the choice of democratic precept, policy tools and actors for a given reform process.

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http://www.gemap- liberia.org/doc/success_stories/National%20Budget%20Process%20Reformed%20at%20t he%20Ministry%20of%20Finance.pdf

The author of this article has served in some key positions in both the academic, public and private arena.

Mr. Towah served as Guest Lecturer at the Saint Mary's (Catholic) University of Minnesota and Lecturer at the University of Liberia. He was also Deputy Minister of Finance for Expenditure & Debt Management, Deputy Minister for Administration at the Ministry of Posts & Telecommunications and Ministry of Agriculture respectively, and Managing Director, National Housing Authority among others. Currently, he is an ECOWAS Diplomat and is in charge of Budget Management at the West African Health Organization of the Economic Community of West African States.

He is a PhD Fellow in Public Policy and Administration at the Walden University, United States of America. He earlier obtained his Masters Degree in Management from the Saint Mary's (Catholic) University of Minnesota, USA, and Bachelor Degree in Business Administration from the University of Liberia.

He can be reached at ([email protected])