Frequently Asked Questions about NAC

What Law Established what is now known as the General Auditing Commission (GAC)?


The 1972 Executive Law of Liberia of the National Legislature established the General Auditing
Office. This office was later changed into the Bureau of Audits assigned with the functions to pre-audit
requisitions, vouchers and payrolls in connection with the disbursement of public funds.
In 1956 the Bureau of Audits was amended under Chapter 32, Sections 740-744 of the Executive Law of
Liberia for its scope of work to include auditing all accounts of the Government of Liberia according to the Revenue and Finance Law of Liberia. Later on, in 1972, when the Executive Law of Liberia
was amended, it re-established the General Auditing Office (GAO). Later, the General Auditing Commission was formed according to Article 89 of the 1986 Liberian Constitution. In June 2005, there was a new amendment to the Executive Law of Liberia. Precisely Chapter 53, Section 53.2 was amended to make the GAC reportable to the National Legislature.

What are the Duties of the Auditor General?


According to Section 53.3 of the 1972 Executive Law of Liberia states the Auditor General
shall be the officer of the government principally responsible for conducting comprehensive post audits,
special financial investigations, reconciliation and analyses, and continuous audits on a routine basis. He


  • Once a year perform audits of all government agencies and Government organizations and examine, to the extent he deems necessary, all transactions and accounts relating to the receipt, disbursement, and utilization of the public monies; (b) Perform audits of all property accounts and transactions of all Government agencies and government organizations; such audits shall be conducted as far as practicable at the place or places where the property and records are located and shall include an  evaluation of the effectiveness of internal control and other methods of safeguarding the assets of the government;
  • Perform audits of withdrawals of money within the responsibility of the Government as stated in the appropriation acts or financial obligations by the order of the Ministry of Finance;
  • Inspect the books of account of banks and financial institutions to verify the amounts of government monies, securities, and other assets hypothecated or on deposit, or otherwise require written bank confirmations of government monies, securities, and other assets under control of such banks or financial institutions;
  • Inspect the books of account of privately owned commercial and manufacturing establishments for the purpose of verifying transactions with government agencies and government organizations, requiring outside written confirmations of accounts receivable and employing such other extended audit procedures as are necessary;
  • Prescribe auditing standards and develop and implement auditing procedures, methods, and techniques appropriate to governmental accounting practices;
  • Require any government official or employee or other person to testify on oath as a witness in matters pertaining to financial transactions which involve the use or custody of government monies or assets.

Can the Auditor General and the GAC be Denied Access to Information?


According to Chapter 53; Section 53.4 of the 1972 Executive Law of Liberia the Auditor General or his designee is entitled to free access at all times to all files, documents, and other records to the accounts of every government agency and government organization, and he is also entitled to require and receive from officials and employees such information as he may deem necessary for the proper performance of his duties. The Auditor General may station in any government agency or government organization any person employed by General Auditing Office to exercise more effectively the audit functions set forth above.


What is the Tenure of the Auditor General?


Previously, according to Chapter 53; Section 53.2 of the 1972 Executive Law of Liberia, the Auditor General was appointed for a term of office for fifteen years and shall not be eligible for reappointment. The June 2005 amendment, the Auditor General is appointed for the term of office for four years and he or she shall be eligible for reappointment.