OPM carried out a policy analysis and public expenditure review (PER) of social welfare, especially child care services, in Liberia. The policy analysis identified the main challenges relating to child welfare in Liberia, and reviewed the extent to which regulations and policies have been developed to respond to those problems. It also examined how the policies were being implemented, including the division of responsibilities, the amount of human resources, and the nature of the services provided by government and non-government partners. The PER had two components: an analysis of the government budget for social welfare, and of non-government funding where known; and a short costing study that contained case studies of unit costs of care in two orphanages. The study identified low levels of actual and budgeted expenditure on social welfare in 2008/09 and 2009/10, and a further significant drop in planned expenditure for 2010/11. This led to recommendations for concentrating government resources in the medium term on the supervision of child welfare services by non-state providers, rather than on service delivery by the government itself.