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
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.