Liberia: Is the Senate Avoiding an Audit?

The Liberian Senate of the 55th Legislature has disclosed that it is embarking on various reform initiatives geared towards promoting accountability, transparency, and fiscal prudence in the management of the Senate.

As part of the reform initiative, says a letter to the General Auditing Commission (GAC), “the Liberian Senate would like for the Auditor General to conduct a financial management system and control assessment of the Senate’s operating environment for the current period”. 

According to a communication signed by President Pro Tempore of the Senate, Nyonblee Karnga-Lawwrence and addressed to the Auditor General of the General Auditing Commission, P. Garswa Jackson, Sr., the assessment would include reviews of the Senate accounting and financial management processes, policies and procedures, financial reporting, internal controls, document management system, and compliance with applicable laws and regulations. 

The objective of the assessment, Pro Tempore Lawrence noted, is to identify areas of weaknesses in the financial management system and control environment. “Thereafter, the GAC will recommend improvements to ensure that the Senate financial management system and controls environment are operating effectively and efficiently.”

“As part of your assessment, we would appreciate were you to benchmark the Liberian Senate financial management systems and controls environment against several English-Speaking countries in the West African sub-region,” Senator Lawrence asserted, emphasizing that the objective of the benchmarking is to identify areas of improvement and implement best practice outcomes.

The result of the assessment, the Pro-Tempore maintained, will enable the Leadership of the Liberian Senate to establish the appropriate financial management system and control environment, which will subsequently enhance accountability, transparency, and fiscal prudence in the management of the Senate.

Exactly a week ago, Thursday, 8 February 2024, Auditor General Jackson appeared before the Plenary of the House of Representatives and provided an overview of the GAC, including the targeted accountability enhancement circle and proposal to review the system of the Legislature.

“As far as I know, the Legislature has never been audited, probably because it can be audited, but in order to enhance the Legislature financial management system, the GAC is proposing a system review of the Legislature,” Auditor Jackson said.

“After the system review, GAC will perform a full-scale financial statement audit in two years,” AG Jackson added. 

In response to the AG’s remarks, House Speaker Cllr. J. Fonati Koffa expressed the House’s commitment to audit to ensure the accuracy and reliability of financial statements, internal controls, and the use of public funds. 

The Speaker’s outright commitment to an audit of the Lower House, followed by the rather unanimous endorsement of his colleagues, signaled a new era of legislative transparency. 

In some quarters, the House of Representatives were praised for their commitment while, in other quarters, the same was received with skepticism. 

“The agreement by the Legislature to an audit process should not be regarded as though they are doing the Liberian people a favor by being audited for the first time in thirty years,” an observer remarked. “The Legislature should be audited every year without fail. The Liberian People need to know how their money, apart from the National Budget, is being appropriated.” 

Yet, the Senate appears to be treading rather carefully toward what should otherwise be an inevitable audit process, requesting mere “assistance with a financial management and system controls assessment of the Senate’s operating environment for the current period.” Nothing more, nothing less. 

“The current period” as stated in the Senate Pro Tempore’s request, is barely four weeks old. Therefore, it would not take the GAC more than a few days to assess the financial management system of the august body and issue its findings and recommendations. 

However, the historical audit is what many returning legislators — both Senators and Representatives — might be jittery about. Many are afraid that the fringe benefits above and beyond their fat salaries, and any and all financial loopholes in the legislative financial system would be exposed. 

It is no secret that every legislative body, since the National Transitional Legislative Assembly, has indulged in covert transfers of cash and kind, as well as overt transfers similarly, albeit in disguise. The 52nd and 53rd legislatures allegedly received (often by demand) untold amounts of cash from the Executive branch in order for certain bills to be enacted into law. The 54th Legislature demanded that the Executive branch provide “legislative engagement funds” to each legislator ahead of an election year. 

Essentially, there is no commitment that, after the requested financial management and systems control assessment of the Senate’s operating environment, the Senate will proceed to an audit.

In another development, Senate Pro-Tempore, Lawrence has constituted a specialized committee to investigate circumstances that led to the blocking of roads across the country by women believed to be wives of active–service personnel of the Armed Forces of Liberia.

Accordingly, Pro Tempore Lawrence wants Personnel of the Armed Forces of Liberia who have authority over their wives and the unwarranted situation that impeded movement and undermined the fragile peace to be investigated and report findings in two weeks.

The seven-member committee includes Sinoe County Senator Augustine Chea as Chairman with Gbarpolu County Senator Amara Konneh serving as Co-Chairman to the Committee.

Other members of the Committee include Lofa County Senator Momo Cyrus, Grand Cape Mount County Senator Dabah M. Varpilah, Senator J. Gbleh-bo Brown of Maryland County, Senator Crayton Duncan of Sinoe County, Senator Abraham Darius Dillion of Montserrado County, Senator James Binney of Maryland County, and Senator Francis Dopoh of River Gee County.