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Liberia: Legislature's Public Accounts Committee and audit follow-up

Last checked: 22 October 2026 · By parliament

Under Liberia's Public Finance Management Act of 2009, the Auditor General sends the audit report and Final Account to the Legislature within four months of receiving the unaudited Final Account, and publishes it in the Official Gazette 1. The report must include the Minister's response to audit observations 1. A joint Public Accounts Committee of both Houses holds hearings on audit reports. In March 2026 lawmakers cleared 12 of its reports for submission to the President, as reported by Lennart Dodoo 6.
Main law
Public Finance Management Act of 2009, approved 26 August 2009 1
Audit report to Legislature
Within four months of receiving the unaudited Final Account 1
Publication
Official Gazette, and public within one month of completion 1
Auditor General
Hon. P. Garswa Jackson Sr. 4
Audit body
General Auditing Commission, under the GAC Act of 2014 4

How audit reports reach the Legislature

Section 37(1) of the Public Finance Management Act of 2009 has the Minister submit the unaudited Final Account within four months after the end of the fiscal year. Under section 37(5), the Auditor General sends the audit report and the Final Account to the Legislature "no later than four (4) months after receipt of the unaudited Final Account from the Minister" 1.

A Ministry of Finance and Development Planning press release on the FY2023 consolidated financial statement cites Part VII, section 49.1 of the PFM Act for the four-month rule and says copies go to both Houses of the Legislature 3. The 2009 text places this rule in section 37(1) 1. This site has not confirmed whether an amendment renumbered the section.

For state-owned enterprises, section 45(2) has the Auditor General give an opinion to the Legislature alongside the audit report on government financial operations 1.

How the Public Accounts Committee works

Lennart Dodoo of The Liberian Investigator reported on 25 March 2026 that a joint conference committee met on 17 March at the Capitol Building to settle a dispute over a Central Bank of Liberia audit. The Senate had declined to approve the Central Bank audit and endorsed the other 11 reports. Senator Amara M. Konneh presided as Acting Chairman of the Joint PAC 6.

As reported by Dodoo, the committee agreed that the General Auditing Commission has legal authority to audit government accounts held at the Central Bank. Lawmakers then cleared all 12 Public Accounts Committee audit reports for submission to the President. The reports stem from public hearings held in 2024 and cover several years 6.

The PFM Regulations of 2009 require agency heads to appear before the Ways, Means and Finance Committee of the National Legislature to give explanations, under Regulation C.8(4)(d) 2. The 2009 Act itself does not name a Public Accounts Committee 1.

How government responses are published

Section 37(5) of the Act requires the Auditor General's report to "include response and clarifications furnished by the Minister" on the audit observations. The Act sets no separate deadline for that response 1.

Section 37(6) requires the Auditor General to publish the audit report in the Official Gazette and make it available to the Legislature and the public within one month of its completion 1.

This site has not found a published executive reply to a Public Accounts Committee report, or a published record of what the President did with the 12 reports, as of 22 October 2026.

Auditor-General follow-up practice

The General Auditing Commission's audit reports page lists reports by year and type. It carries an "Audit Follow-Up" category for each year from 2020 to 2026, and these categories listed no reports in the version of the page this site retrieved on 22 October 2026 5.

Listed 2026 financial statement audits include the 2025 Government of Liberia consolidated audit and audits of the Ministry of Finance and Development Planning and the National Road Fund 5.

Where to find documents

  • General Auditing Commission audit reports, by year and type 5.
  • GAC annual reports, legislation and press releases, linked from the GAC home page 4.
  • Public Finance Management Act of 2009 1 and PFM Regulations of 2009 2.
  • The Legislature's website is legislature.gov.lr. This site could not open it to check its committee, journal and Hansard pages as of 22 October 2026.

Records on this site

This site has no Liberia recommendation record yet. Records follow the method in How to track a recommendation. For the neighbouring system, see the Sierra Leone page.

Common questions

When must Liberia's Auditor General report to the Legislature?

No later than four months after receiving the unaudited Final Account from the Minister, under section 37(5) of the PFM Act of 2009 1.

Does the audit report include the government's response?

Yes. Section 37(5) requires it to include the Minister's response and clarifications 1.

Who chaired Liberia's joint PAC in March 2026?

Senator Amara M. Konneh presided as Acting Chairman, as reported by Lennart Dodoo 6.

Where are Liberia's audit reports?

On the General Auditing Commission's audit reports page 5.

Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.

Sources

  1. Republic of Liberia: Public Finance Management Act of 2009, approved 26 August 2009 (copy hosted by CABRI)
  2. Republic of Liberia: Public Finance Management Regulations, 2009, made 13 November 2009 (copy hosted by CABRI)
  3. Ministry of Finance and Development Planning: MFDP submits annual consolidated financial statement (undated, FY2023 statement)
  4. General Auditing Commission: home page (page checked 22 October 2026)
  5. General Auditing Commission: Audit Reports (page checked 22 October 2026)
  6. The Liberian Investigator via AllAfrica, as reported by Lennart Dodoo: Lawmakers end standoff over Central Bank audit, send 12 reports to President (25 March 2026)

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