The General Auditing Commission (GAC) of Liberia has completed a record-breaking 258 audits in just over three years under the leadership of Auditor General P. Garswa Jackson, Sr., with 224 of those reports published—an unprecedented achievement in the Commission’s history.
During a staff retreat in Thinker’s Village, Paynesville, on December 10, 2024, AG Jackson reviewed the Commission’s accomplishments for the year, highlighting the completion of 89 audits, including two conducted using the L-SEAT (SAI Liberia Enhanced Audit Tool) platform. Out of the total, 62 audits were published. The L-SEAT is a web-based audit management tool developed by AFROSAI-E (African Organization of English-speaking Supreme Audit Institutions) to enhance audit performance.
AG Jackson described 2024 as an “unprecedented” year due to the Commission’s extraordinary performance. He noted that audits were conducted on several key government institutions, including the Liberian Presidency and Ministry of State, the Judiciary, the Liberian Senate, and the Executive Protective Service (formerly the Special Security Service). He also announced the completion of the first-ever Compliance Audit of the Central Bank of Liberia.
Additionally, the GAC achieved another milestone with the publication of the Auditor General’s first Follow-Up Report on the Implementation of Audit Recommendations.
This report, the first of its kind in Liberia and the AFROSAI-E community, has attracted international recognition and earned AG Jackson high admiration within the INTOSAI (International Organization of Supreme Audit Institutions) community, including in the United States.
Looking ahead, AG Jackson reaffirmed his commitment to regularizing audits of government ministries, agencies, commissions, and state-owned enterprises in 2025. He announced that the GAC has already regularized the Consolidated Audit of the Government of Liberia and will extend this initiative further.
He also confirmed that a system audit of the House of Representatives is expected in 2025, and the National Elections Commission will be audited as well. Furthermore, he pledged to complete 90 audits in 2025, with 70 of them scheduled for publication.
The World Bank’s assessment of Supreme Audit Institutions (SAIs) rated the GAC’s independence at 8/10, ranking it among the most independent audit institutions in Africa. Liberia’s GAC now ranks third on the continent after South Africa and Seychelles and stands as the most independent Supreme Audit Institution in West Africa.
AG Jackson emphasized his commitment to securing the Commission’s full financial autonomy as mandated by the 2014 GAC Act, aiming for a 10/10 independence rating.
At the retreat, AG Jackson also highlighted two major Memorandums of Understanding (MOUs) signed in 2024 to strengthen the Commission’s capacity.
The first agreement, signed with the Swedish National Audit Office (SNAO) at the beginning of the year in Stockholm, is already being implemented. The second, signed on December 12, 2024, in Washington, D.C., is a five-year partnership with the U.S. Government Accountability Office (GAO).
This agreement will provide the GAC with capacity-building opportunities through the GAO Center of Audit Excellence, including both online and in-person training. It will also enable at least one GAC auditor to participate annually in the prestigious three-month International Auditor Fellowship Program, beginning in April 2025.
Expressing gratitude, AG Jackson acknowledged the Honorable Comptroller General of the United States and Head of the U.S. Government Accountability Office, Mr. Gene L. Dodaro, for his recognition, collaboration, and invaluable support in enhancing the capacity of GAC staff. He also extended appreciation to the U.S. State Department and the U.S. Embassy in Monrovia for their respective roles in validating the impact of the GAC’s work, which contributed to the signing of the MOU.
While in the United States at the invitation of the U.S. GAO, AG Jackson and his team held high-level meetings with key institutions, including the Millennium Challenge Corporation, the Global Anti-Corruption Office of the U.S. Department of State, the Office of Foreign Assets Control (OFAC) of the U.S. Department of Treasury, and the Office of the Chief Financial Officer (OCFO) of USAID.
Despite its successes, the GAC faced challenges in 2024, including funding delays and difficulties in obtaining information from auditees. However, AG Jackson praised his team’s dedication, emphasizing that their commitment was instrumental in the Commission’s success.
He noted that without their hard work and professionalism, these achievements would not have been possible, and he urged them to double their efforts to make 2025 even better.
As the GAC continues to strengthen accountability and transparency in Liberia, it remains committed to building on its record-breaking achievements and further solidifying its reputation as one of Africa’s leading audit institutions.
