Liberia Legislative
Budget Office

Profile of the Director of the Legislative Budget Office

Moses T. Cooper

Mr. Moses T. Cooper, Director of the Legislative Budget Office (LBO), is a seasoned and versatile Accountant and Public Financial Management Specialist. He steers the affairs of the LBO pursuant to the LBO Act of September 2010 and, in close consultation with the Leadership of the Liberian Legislature in view of the fact that the Legislative Budget Office is Bicameral. Amongst his numerous key duties and responsibilities, he oversees the conduct of objective and impartial analysis of public expenditures and the National Budget Proposal of the President of the Republic of Liberia. Additionally, Mr. Cooper constructively engages the Fiscal Authorities of the Executive Branch of the Government as well as Liberia’s development partners in upholding a vibrant National Budgetary Process.

Prior to Mr. Cooper’s appointment as Director on September 2, 2020, he served as Deputy Director for Revenue Analysis from May 2011 up to date of his appointment. In said capacity, he led the Revenue Analysis Unit of the LBO in effectively and efficiently executing numerous tasks including but not limited to conducting analysis on revenue estimates and/or forecasts, revenue performance reports, and tax policy.

Before joining the LBO, Director Cooper worked with the Ministry of Health as Senior Internal Auditor from 2010 to April 2011. While at MOH, he also obtained a part-time teaching position in the Accounting Department of the A. Romeo Horton College of Business and Public Administration as Part-time Instructor in April 2010; he has been serving in said position up to present. He teaches courses such as Governmental Accounting and Financial Reporting, Taxation, Auditing, and Accounting Information Systems. Other entities he worked with include the Bureau of Maritime Affairs from March 1989 to December 1996 (first served as Chief Accountant and later Chief Financial Officer/Comptroller in 1992, a position he held until December 1996 when the Bureau awarded him a scholarship to go to graduate school in the United States of America); National Investment Commission, from January 1988 to February 1989 (served as Project Monitoring Analyst); and Ministry of State for Presidential Affairs, from 1983 to 1986 (served as a Research Assistant to the Deputy Minister of State for International Cooperation). Upon obtaining his MBA, he worked in the USA serving various capacities such as Senior Accountant, Financial Consultant, and Assistant Manager. He also served on the Finance Committee of the United Methodist Church of Kent, Kent, Ohio from 1999 to 2000.

Relative to his education, Mr. Cooper attended the Cuttington University College, Suacoco, Bong County, Liberia and graduated with a Bachelor of Science Degree in Business Administration (Accounting) in January 1984. Also, Mr. Cooper attended and graduated from Kent State University, Kent, Ohio, USA in December 1999 with a Master of Business Administration (MBA) with a concentration in Finance. Additionally, Mr. Cooper holds a Graduate Certificate in General Administration from Central Michigan University, Mount Pleasant, Michigan, USA.

Director Cooper is married has five beautiful daughters.

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