Office Of The Auditor General-Liberia

09/09/2026

Supreme Audit Institutions (SAIs), such as the General Auditing Commission (GAC), face numerous risks in addition to their core challenges. To effectively manage these risks and address these challenges, a sound audit environment is essential. This requires ongoing capacity-building programs to continuously enhance the skills and expertise of auditors.

In support of this, the Swedish National Audit Office (SNAO) remains committed to fulfilling its five-year Memorandum of Understanding with the GAC to strengthen the Commission’s workforce. Last week, SNAO conducted a Training of Trainers workshop for GAC staff focused on "Understanding the Entity and Risk Assessment." The workshop provided auditors with practical, hands-on knowledge on using audit working papers, with emphasis on the entity’s operations, internal controls, and overall business environment.

On risk assessment, participants were trained to identify and assess risks of material misstatement due to fraud, to obtain sufficient appropriate audit evidence, and to respond appropriately. The goal is to provide reasonable assurance that financial statements are free from material misstatement due to fraud, and to ensure that audits are effectively planned and executed.
Please see attached a pictorial from the one-week engagement

18/08/2026

The General Auditing Commission (GAC) continues to make significant strides among Supreme Audit Institutions (SAIs) for its robust experience in tracking the implementation of audit recommendations

At the just-concluded International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Audit Follow-Up in Kolkata, India, SAI Liberia, led by Mr. Anthony Henry, Manager of the Audit Follow-Up Unit, presented Liberia’s success story. Through a PowerPoint presentation, Mr. Henry highlighted how the GAC tracks and ensures the full implementation of audit findings and recommendations.

In his presentation, Mr. Henry noted that SAI Liberia’s legal authority to conduct audit follow-up is derived from INTOSAI Principles 10 and 12, and the Act of 2014 of the General Auditing Commission. These instruments empower the GAC to ensure that recommendations from audit reports are implemented to prevent recurring discrepancies in audited entities.

The Audit Act of 2014 mandates the Auditor General to ensure that audit reports benefit the citizenry and have a greater impact on society. In line with this mandate, Auditor General P. Garswa Jackson established the Audit Follow-Up Unit within the GAC. The purpose of the Unit is to track and ensure the full implementation of findings and recommendations contained in audit reports.
According to Auditor General Jackson, the creation of the Unit was informed by the repeated recurrence of issues identified in audit reports across government entities. To address this, the Unit was established to ensure that such issues and missteps do not persist.

Today, this initiative has drawn global attention. As a result, the GAC is now providing technical support to other SAIs.

Mr. Anthony Henry, Head of the Audit Follow-Up Unit, was accompanied to India by Mr. Deami Stewart, a staff member of the Audit Follow-Up Unit.

11/08/2026

‎As part of a 2026 Memorandum of Understanding between the General Auditing Commission and the Gambia Audit Office, a team of Liberian auditors led by Deputy Auditors General Winsley Nanka and G. Cecil Dole is in the Gambian capital, Banjul, to provide technical support in the area of Audit Follow-Up to the Gambia Audit Office.
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‎Audit Follow-Up is a flagship initiative of the General Auditing Commission formulated by the Auditor General, Hon. P. Garswa Jackson, since his ascendency to office. The program is aimed at ensuring significant follow-up on the full implementation of audit findings and recommendations in various audit reports. Since the conception of this unique program, Supreme Audit Institutions within AFROSAI-E have sought the intervention of the General Auditing Commission to provide technical assistance to their follow-up programs.
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‎In May 2026, the two Supreme Audit Institutions, the General Auditing Commission and the Gambia Audit Office signed a Memorandum of Understanding.
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‎ Under the agreement, the GAC will provide technical support to the Gambia Audit Office in strengthening and establishing its Audit Follow-Up program.
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‎While in The Gambia, the GAC delegation will provide technical support on audit follow-up mechanisms and share lessons from the Liberian experience.
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‎The support will focus on providing tools, data analysis, and expert guidance on how to implement corrective actions in audit reports.
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‎ Deputy Auditors General Nanka and Dole are being accompanied by the Head of Audit Follow-Up at the General Auditing Commission, Anthony Henry and his deputy, Jerome Kesselly.

06/08/2026

Two Employees Complete Professional Auditing Papers
ISSAI 150 on the Competence of Auditors is a fundamental requirement for all Supreme Audit Institutions. It mandates the recruitment, development, and assessment of a competent workforce to enable the institution to fulfill its mandate through the conduct of high-quality audits.
The competency requirements of auditors, and how they are recruited, developed, maintained, and assessed, are critical to the effectiveness of any Supreme Audit Institution. The General Auditing Commission of Liberia, as the country’s Supreme Audit Institution, is no exception to this global benchmark.
In line with this, the Auditor General of Liberia, Hon. P. Garswa Jackson Sr., has made professional capacity building a key priority under his administration. He continues to encourage auditors to pursue recognized professional certifications and examinations. To make this commitment practical, Pillar Five of the Commission’s new Strategic Plan focuses on “Culture and People.” One of its key objectives is Capacity Building. Through this pillar, the GAC aims to ensure that the majority of its staff obtain at least one recognized professional qualification.
In fulfillment of this vision, two young staff of the General Auditing Commission, Melvin Zewey and Emmett Mulbah have passed the ACCA, a globally recognized professional accounting designation offered by the Association of Chartered Certified Accountants. The two employees obtained such an important career milestone after years of concentrated studies. In a chat with our team, both explained their journey and how such a landmark achievement would shape their professional career in a more positive way.
Melvin Zewey, a Manager at the General Auditing Commission (GAC), told our team that the journey began in June 2018. During that period, several managers signed a contractual agreement with GAC Management to pursue professional certification papers required for State Auditors.
“It was a tense adventure,” he said. “In the first two years, I passed three of the exams administered by the West African Examinations Council here in Liberia.”
According to Melvin, the examination later transitioned from manual to computer-based testing. The change slowed his progress. Undeterred, he committed to completing all courses within 36 months. However, the transition meant he had to travel to Sierra Leone to sit the exams. This brought additional burdens and expenses, including airfare, and his studies were further interrupted by the COVID-19 pandemic.
Despite these challenges, Melvin remained determined and completed 6 courses within the 36-month timeframe. “The passing of Madam Yusador Gaye affected me,” he said. “She was the one who championed this cause and committed to promoting managers who passed the exams. After her death, I slowed down.”
He added, “When AG Garswa Jackson came in and saw the need to encourage managers to continue the program, it pushed me to keep going.” That renewed motivation helped him complete the program by passing the remaining three exams.
What This Means for His Professional Career
Speaking on the impact, Manager Zewey said, “Obtaining this paper gives you professional knowledge on the job. It provides visibility and relevance, shows a high level of trust and confidence, and improves your status in the job market.” He noted that the achievement has brought pride and dignity to his family, and he remains committed to advancing further in the profession.
What It Means for the GAC
On how the GAC benefits, Mr. Zewey said his success is significant for the Commission. “I will ultimately serve as one of the Commission’s ‘Trainers of Trainers’ on the basics of auditing,” he explained. “As an AFROSAI-E certified trainer, I will make my services available to the GAC to pass on what I have learned to colleagues who aspire to obtain this professional paper.”

For Emmett Mulbah, his story is one of motivation, courage, and resilience. In an interview with our team, Mr. Mulbah said his journey was inspired by Ron Mwambwa, a European Union Consultant to the General Auditing Commission (GAC), who encouraged him to pursue his professional papers.
“It was a long journey. The motivation started when I entered the GAC and met Ron Mwambwa, who encouraged me to enroll in the program. At the time, our focus in the EU Consultant’s office was to help strengthen GAC’s Human Resource, Financial, and Communication policies. That changed when the GAC, through support from the European Union, introduced this professional program”, Emmett told the Internal Newsletter team.
According to Emmett, he was already a student member of the Chartered Accountant Association but had not yet sat any exams. He decided to take his first exam in Liberia and passed two exams between 2019 and 2020.
“After joining the GAC and with the support of the Auditor General, I began to take the program seriously. Between 2021 and 2025, I completed the entire program and was successful,” he said.
Emmett encouraged colleagues who are in the program to embrace the challenges. “It is not an easy task. It requires patience and discipline,” he noted. He added that he had to travel to Sierra Leone regularly, often amid transportation challenges and other difficulties related to the program.
What This Means for His Professional Career
He described the achievement as a major milestone in his career as a State Auditor. “As a young person, it is important to be qualified both academically and professionally so you have a broader understanding when conducting audits,” he said. “This certification will help me contribute more effectively and work positively with others to strengthen public sector auditing.”
What It Means for the GAC
For the Commission, Emmett believes the impact will be significant.
“The GAC stands to benefit immensely. The knowledge and experience I have gained will help improve the quality of our audit reports. Having qualified professionals on an audit team makes a real difference in the work we gather from the field,” he said.
He lauded the General Auditing Commission and Ron Mwambwa, who he considers his role model for their support and motivation, and reaffirmed his commitment to making a difference in his professional career.

23/07/2026

The General Auditing Commission (GAC) today hosted its first General Staff Meeting of 2026, where Auditor General Hon. P. Garswa Jackson, Sr. presented the Commission’s achievements and challenges for the first six months of the year.
The meeting serves as an internal communication and stakeholder engagement platform under the African Organization of English-Speaking Supreme Audit Institutions (AFROSAI-E). It provides an opportunity for Management and employees to interact and review Management’s progress report for the period under review.

Audit Updates
Auditor General Jackson reported that the GAC completed and published 61 audits in the last six months. These comprise 26 Government audits and 35 donor-funded project audits. There are currently 60 audits pending his review and approval, with an additional 40 Government audits to be commissioned before the end of the year.
Hon. Jackson highlighted several landmark audits that have sparked significant discussions and actions by the Public Accounts, Audit, and Expenditure Committee of the Legislature. These include:
1. The Revenue Reconciliation Audit
2. The Roberts International Airport Road Project Audit
3. The Nimba and Grand Bassa Counties Administration Audits
On audit follow-up, he disclosed that Phase three of the Audit Follow Up Recommendations covers 80 audited entities, 338 audits, and 504 audit reports.

Regarding the Annual Consolidated Financial Statement Audit of the Government, the Auditor General stated it will be released by August this year, in line with the Public Financial Management Law.

Administrative Updates
AG Jackson announced that the GAC’s new Strategic Plan (2026–2030) has been launched and is now in effect. The Plan outlines five strategic goals:
1. Transform Audit Delivery
2. Pursue Financial Independence
3. Enhance Operational Independence
4. Leverage Technology and Digital Transformation
5. Improve Culture and People
These goals, he noted, will positively shape the direction of the GAC over the next five years.

The Auditor General also fulfilled his earlier commitment by announcing the purchase of 15 pick-ups dedicated solely to field audit operations and one for security use.

Several employees were certificated for professional and academic achievements. Among those recognized were Emmet Mulbah and Melvin Zewey, who both passed the ACCA examinations, a globally recognized professional accounting designation offered by the Association of Chartered Certified Accountants.

The meeting was attended by Senior Management, including Hon. Foday G. Kiazolu, Deputy Auditor General for Administration, and Hon. G. Cecil Dole, Deputy Auditor General for State-Owned Enterprises and Specialized Audits.
As part of Independence Day appreciation, the Auditor General and his Management team presented staff with bags of rice and gallons of cooking oil.

20/07/2026

The Five-Year Memorandum of Understanding between the Swedish National Audit Office (SNAO) and the General Auditing Commission (GAC) aimed at strengthening institutional capacity at the GAC is yielding the needed results at an exponential speed with multiple capacity building programs underway.

Training areas covered under the MoU include: Financial Audit, Compliance Audit, Performance Audit Leadership Development and other audit-related programs.
In adherence to the MoU, a Leadership Development session for Senior Executives of the GAC was held at Cape Hotel in Mamba Point, under the auspices of SNAO on Monday, July 13, 2026.

The session, which focused on: Management skills, Influence and motivation, and Transformational leadership, brought together Senior Executives of the GAC led by Auditor General P. Garswa Jackson, Sr.
At the end of the gathering, participants were able to Identify and mitigate gaps to ensure an effective and efficient audit system, strengthen leadership in managing resources, organizing tasks, and aligning operations with the GAC’s Strategic Goals.

Attached are photos from the Leadership Development Session.

15/07/2026

The Auditor General of Liberia, Hon. P. Garswa Jackson, Sr at the Public Hearing on the Special Reconciliation Audit of the Liberia Revenue Authority presented findings of his report, highlighting significant discrepancies in the Transitory Accounts at various Commercial Banks. These transactions, according to the Auditor General, weren’t remitted to the Government Consolidated Account at the Central Bank of Liberia. The findings also identified inconsistencies between the Integrated Tax Administration System (ITAS) and the Automated System for Customs Data (ASYCUDA).
Details on the AG’s findings are contained in the video below.

04/06/2026

01/06/2026

Audit Follow-up Unit – Phase Three Engagements Continue Another Week:

The General Auditing Commission (GAC) Audit Follow-up Unit continues Phase Three of its Initial/Acquaintance Engagements with key government institutions as part of its ongoing efforts to strengthen accountability, transparency, and effective implementation of audit recommendations.

Building on the progress achieved during the first week, the engagements continue to foster constructive dialogue with management teams, clarify expectations regarding audit follow-up processes, and reinforce the importance of timely corrective actions on outstanding audit findings.

Through these engagements, the Audit Follow-up Unit seeks to strengthen institutional collaboration, promote good governance practices, and support public institutions in achieving improved operational effectiveness and service delivery.

Together, we are advancing a culture of accountability and ensuring that audit recommendations translate into meaningful improvements for the people of Liberia.