Press Statement

Monrovia, Wednesday, September 10, 2025 - Distinguished ladies and gentlemen of the media, a very warm welcome to our office. We cherish our partnership and shared commitment to advancing democratic values and principles in Liberia, especially those related to anti-corruption, rule of law, and inclusive and sustainable economic growth and development. Although the gaps in performance remain significant, we applaud the Liberia Anti-Corruption Commission, General Auditing Commission, Financial Intelligence Agency and other public integrity institutions for working under largely difficult circumstances to achieve key results.

Ladies and gentlemen of the press, as you may be aware, the General Auditing Commission (GAC) is Liberia’s supreme audit institution, required to audit all public resources, including those received and managed by private institutions. Recently, the Commission published findings of its audit of the Government of Liberia Consolidated Funds Account Financial Statement for the period January 1, to December 31, 2024. According to section 4 of the amended public financial management act of 2019, the consolidated fund account is where all government revenues from taxes, fees, fines, and other sources are deposited and disbursed, based on budgetary appropriations.

Amongst many others, the audit revealed several inadequacies in systems for revenue collection, disbursement without supporting documents, and the inability to disburse funds as allotted in the national budget to institutions and sectors providing critical public services, such as health and education.

Key specific findings of the report include:

• That the Liberia Revenue Authority (LRA) did not expand its revenue reporting software (ASYCUDA and LITAS) to rural collectorates, which would ensure greater transparency of tax system and reduce the likelihood of corruption.
• That there is a gap in efficient revenue generation, which is compounded by the lack of adequate personnel deployed by LRA at rural tax collection centers, a finding validated during one of our engagements with stakeholders in Gbarnga, Bong County.
• That over US$2.8 million was disbursed by the Ministry of Finance and Development Planning (MFDP) exceeding what was approved through the national budget. We see this revelation by the audit as very concerning especially so that this administration has been

previously accused for disregard of the budget and the Public Financial Management (PFM) Laws by spending off-budget with zero approval from the national legislature.

• That there is an under disbursement of approved appropriations in the national budget in the tone of US$78,289,600, which affected a total of 106 ministries and agencies.
• And that 11 State Owned Enterprises (SOEs) assessed to have paid US$ 10,160,233.98 as income tax, but made a payment of US$5,669,672.88 far less than what was required to be paid, thus leading to substantial revenue loss. These observations leave one to wonder as to whether government’s desire to increase resource mobilization is commensurate with commitments from agents of the government.

CENTAL is deeply troubled by these audit findings, which show continuous gross weakness in government’s revenue collection and financial management systems and processes. Similar audit of the consolidated account financial statement in previous years showed even worrying trends, which indicates that national government is not doing enough to break away from the ugly past in some areas. This needs urgent attention.

Welcoming News of Judicial Audit and Other Reforms

CENTAL notes with great excitement plans of the new Chief Justice of the Supreme Court of Liberia and head of the Judiciary, His Honor Yamie Gbeisay to continue and even improve upon reform efforts of his predecessor. In his August 20, 2025 address to his colleagues, development partners, and the general public, while taking over the mantle of authority of the judiciary, Chief Justice Gbeisay laudably said the followings: … Chief Justice Gbeisay will be a man of few words. I intend to talk less but do more. … We will cautiously continue with the Rebranding Program of our predecessor and will however, make appropriate changes where we think necessary. We will conduct what I call ‘credential audits’ to ensure that all staff of the Judiciary have the required academic qualification and experience to effectively perform their assigned duties. I assure you that during my tenure, there will be zero tolerance for corruption and ethical malpractice by judicial actors, whether a judge, a lawyer or support staff. Whether the constant talk of corruption in the Judiciary is real or perceived, we will put systems in place and take necessary actions as preventative measures.”

CENTAL believes that there could not have been a better way for the new Chief Justice to announce his presence and intentions to tackle corruption and institute other reforms within the Judiciary, which has been at the center of multiple allegations of corruption involving judges, lawyers, court officials and other actors.

We urge that the credential and financial audits be commenced and completed within reasonable period and the findings and recommendations fully implemented, to enhance transparency and accountability and help to increase public confidence in the judiciary, which has somehow declined over the years.

Recommendations:

In conclusion, we wish to make the following recommendations to improve transparency and accountability around government’s spending, maximize domestic revenue mobilization, and enhance accountability and integrity within the Liberian Judiciary.

• That the Liberia Anti-Corruption Commission timely and thoroughly investigates off budget spending; under disbursement to health, education and other critical sectors; and other performance and accountability related issues raised by the audit report. The findings and recommendations of the investigation must be published and timely implemented, including holding those implicated in any wrongdoings fully accountable for their actions and inactions.
• We urge the Joint Public Accounts Committee of the Legislature to timely review and conduct inclusive public hearings on findings of audit report on the Consolidated Account. The outcomes of such hearings must be documented and fully implemented by the presidency to hold any wrong doers accountable.
• Citizens must demand the ministry of finance and development planning and other government spending entities to fully comply with the PFM law and other regulations relating to public spending, to properly safeguard and utilize public resources to positively impact the lives of ordinary citizens.
• We urge the Liberia Anti-corruption Commission (LACC) to review key findings of the audit, especially those that reference violations of the Public Financial Management Law (PFM), including allegations of off-budget spending and others.
• The Liberia Revenue Authority should decentralize its revenue collection software to rual ports and revenue collection points to ensure greater transparency and efficiency in domestic resource mobilization. Also, the Authority should recruit, train. and deploy adequate staff across Liberia, especially in rural areas, to maximize revenue collection.
• We call for on the General Auditing Commission and Civil Service Agency to engage with the leadership of the Judiciary to timely conduct financial, credential and other audits of the Judiciary so that existing corruption and other related issues can be identified and addressed, as an integral part of the country’s broad anti-corruption and good governance agenda.

Signed:

The Management.