-Says Ministries/Agencies NOT Compliant
What appears to be unaccounted for amount of money has been unearthed in several Ministries and Agencies following the 2026 audit report of the General Auditing Commission (GAC) of Liberia (as of May 2026).
The GAC labels several government entities as non-compliant in keeping with Financial Management, Procurement, and Audit Recommendations.
The Non-Compliant Entities (2025-2026 include the National Port Authority (NPA).
According to the GAC report, NPA and several ministries and agencies have been found not in compliant with the GAC audit procedures.
The anti-graft entity recorded zero percent implementation of audit recommendations, indicating a failure to address previous findings.
The NPA is also said to be non-compliant on payroll processes, including duplicate positions contrary to their approved structure.
The Ministry of Internal Affairs (MIA), and the Ministry of Post and Telecommunications (MoTC) are also found to be at zero percent implementation of audit recommendations.
Other public entities that are non-compliant are the Central Bank of Liberia (CBL). In the CBL 2024 audit report, the entity was reported to have been significantly non-compliant with the audit procedures.
This included exceeding approved expenditure limits by roughly $19.31 million USD (2018–2022) and improper procurement processes.
Ministry of Finance and Development Planning (MFDP) is another entity that is in complete defiance of the Financial Management laws of Liberia.
The GAC reported roughly $2.8 million USD was unaccounted for in 2024, with funds disbursed above the approved budget without legislative approval. The audit further highlighted $4.2 million USD in payments made without adequate documentation.
With the Liberia Water and Sewer Corporation (LWSC), according to the report, audit findings showed significant financial discrepancies, including poor revenue collection (only 12% collected in FY 2021) and payments over $300,000 USD made without proper documentation.
According to report, the GAC uncovered unauthorized bank accounts and over $86,000 USD paid without proper documentation (2019).
Liberia Telecommunications Authority (LTA): Audit reports highlighted unauthorized payments for projects without signed contracts or documentation.
Primary Areas of Non-Compliance, according to GAC report, have to do with Zero/Slow Implementation. Many entities failed to implement previous audit recommendations, a sign of the culture of impunity.
The report maintains that Procurement Violations has become common in many government entities.
The widespread violations include the failure to follow the Public Procurement and Concessions Act, including awarding contracts without competitive bidding.
The report showed unsupported payment, which has to do with large sums of money paid out without proper, authorized, or documented procedure.
There are unapproved budgetary expenditures that exceeded approved budget line items.
All of these, according to GAC, has consequences which include the suspension of officials in 2024, including the suspension of the CBL Governor as a direct result of these findings.
Another category of violations is withholding of the GAC procedures about Salaries. The government announced that failure to submit financial reports in line with GAC recommendations, would lead to the withholding of salaries for heads of entities and comptrollers.
Disallowance of Claims: The GAC has dismissed claims from vendors, such as the Anita Group, who failed to provide proof of services rendered.
