GAC Audit Flags US$9.6M Unauthorized Spending, US$71.9M Discrepancy

By Amos Harris

The General Auditing Commission (GAC) of Liberia has raised serious concerns about the management of public funds, reportedly identifying US$9.6 million in unauthorized expenditures and a separate US$71.91 million discrepancy in the Government of Liberia’s 2025 financial statements.

The findings have renewed questions about financial controls, transparency, and accountability within the Ministry of Finance.

Auditor General P. Garswa Jackson’s 2025 audit report reportedly identified US$9.6 million in expenditures made without the required authorization.

According to page 21 of the report, the transactions were characterized as illegal disbursements, raising concerns about compliance with public financial management regulations.

The alleged unauthorized spending places renewed scrutiny on the Ministry of Finance and its responsibility to ensure that government expenditures are properly approved before public funds are disbursed.

The findings also raise questions about the effectiveness of internal controls designed to prevent unauthorized transactions.

Beyond the US$9.6 million in alleged unauthorized spending, the audit reportedly identified a US$71.91 million discrepancy involving the Statement of Receipts and Payments and the Budget Comparison Statement.

Page 8 of the report indicates that the amount was not properly reconciled and included in expenditure reporting, raising concerns about the completeness and accuracy of the government’s financial records.

The findings could intensify pressure on Finance Minister Augustine Kpehe Ngafuan and relevant officials to explain the discrepancies and demonstrate whether appropriate corrective measures have been implemented.

However, audit findings alone do not establish personal criminal liability, and the responsible institutions should be given an opportunity to respond.

The latest concerns are particularly significant when considered alongside the 2024 GAC audit, which reportedly identified more than US$115 million that could not be adequately accounted for because of missing supporting documents and insufficient evidence of payment.

The recurrence of substantial financial concerns across consecutive audit reports raises questions about whether previous recommendations have been implemented and whether Liberia’s financial accountability mechanisms are delivering meaningful results.

Critics may question why significant discrepancies continue to emerge despite repeated calls for improved financial management.

Meanwhile, the National Legislature, particularly its relevant oversight committees, faces renewed pressure to examine the audit findings, demand explanations from responsible officials, and ensure that recommendations are implemented.

The Ministry of Finance and other relevant institutions must also demonstrate how the disputed amounts will be reconciled and what steps are being taken to strengthen financial controls.

The accountability concerns extend beyond the reported unauthorized expenditures and discrepancies.

Auditor General, P. Garswa Jackson, has also disclosed that unsupported domestic debt claims exceeding US$704 million were rejected, according to the GAC’s 2025 Annual Performance Report.

The disclosure highlights continuing challenges surrounding the verification of financial obligations and the management of public resources.

The public deserves clear explanations regarding the US$9.6 million in alleged unauthorized spending, the US$71.91 million discrepancy and the more than US$115 million flagged in the previous audit.

The government’s response, potential investigations and implementation of corrective measures will determine whether the findings lead to meaningful accountability or become another chapter in Liberia’s recurring public financial management concerns.

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