The General Auditing Commission (GAC) has commissioned an audit on the Government of Liberia’s payrolls based on the request made by the Government of Liberia through the Minister of Finance, Mr. Amara Konneh. Government's Payrolls are those funded from the Consolidated Fund of the Government of Liberia’s Budget. Accordingly, the GAC is requesting the cooperation of all line ministries and agencies during the audit.
In a GAC statement Thursday, the audit aims at establishing GOL’s payrolls that are devoid of all irregularities or anomalies. That is, GOL’s payrolls that are genuine. Basically, the objective of the GOL’s payrolls audit is to obtain assurance that all GOL’s payrolls are devoid of duplicated names, non-existent personnel (ghost names), personnel who for inordinate periods have been on study-leave or sick-leave but are retained on the payrolls, separated personnel but still maintained on payrolls and all other irregularities.
Moreover, the audit aims at establishing a comprehensive personnel database or personnel listings for all ministries and agencies whose personnel costs are funded from the Consolidated Fund (CF) of Liberia.
In response to the engagement letter, Finance Minister Amara Konneh assured the Acting Auditor General Winsley S. Nanka of his fullest cooperation during the audit.
The audit, according to the engagement letter, will be done in accordance with INTOSAI standards and the provisions of Sections 53.3 and 53.4 of the Executive Law of 1972 which states: "The Auditor-General shall be the officer of the Government principally responsible for conducting comprehensive post audits, special financial investigation, reconciliation and analysis, and continuous audits on a routine basis" and Section 53.4: "The Auditor-General or his designate is entitled to free access at all times to all files, documents and other records to the accounts of every government’s agency, 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 the General Auditing Office to exercise more effectively the audit functions set forth above."
The GAC statement indicated that the payrolls audit will be undertaken between May to December 2012.
The GOL’s payroll audit, when completed, will be the first of its kind for the GAC to conduct payroll audit on all Government ministries and agencies personnel.