By G. Watson Richards
A May 2026 compliance audit report released by the General Auditing Commission has uncovered major financial irregularities and accountability gaps at the Ministry of Justice, involving more than US$24 million in unsupported expenditures, missing financial records, tax compliance failures, and procurement violations.
The audit, which covered the period from July 1, 2017 to June 30, 2021, paints a troubling picture of weak financial controls and poor recordkeeping within the ministry during the period under review.
According to the report, auditors found no evidence of adequate supporting documents-including payment vouchers, invoices, delivery notes, and receipts, for expenditures totaling US$1,795,070.17.
The audit further disclosed that the ministry failed to provide detailed ledgers for expenditures amounting to US$19,930,665.88 recorded in its Fiscal Outturn and Financial Statements for the audited period.
The GAC report also cited multiple tax-related violations. The report noted that there was no evidence that personal income taxes were withheld and remitted from consultancy payments totaling US$46,050.81, as required under Liberia’s tax regulations.
Additionally, the audit observed no evidence that Goods and Services Tax (GST) amounting to US$89,510.00 was withheld and remitted to the Government of Liberia Revenue Account for payments made to vendors and suppliers.
The report also highlighted irregularities involving foreign travel allowances. Auditors said a total of US$33,537.18 was disbursed to ministry staff as Daily Subsistence Allowance (DSA) for foreign travel without evidence of retirement or accountability reports.
In another major finding, the GAC stated that management operated the ministry with a total budget of US$29,982,400.00 during the 2017/2018, 2018/2019, 2019/2020, and 2020/2021 fiscal years without evidence of Quarterly Budget Performance Reports.
The audit further identified procurement irregularities amounting to US$2,508,799.39, raising concerns over compliance with Liberia’s public procurement laws and procedures.
The report also cited discrepancies among the ministry’s Fiscal Outturn Report, Financial Statements, and IFMIS Ledger, though the full amount involved was not specified in the audit summary released to the public.
The findings are expected to intensify public scrutiny over financial management practices at the Ministry of Justice and could trigger calls for further investigation and accountability measures.
The General Auditing Commission recommended that the ministry strengthen its internal controls, improve documentation procedures, comply with tax regulations, and ensure adherence to public financial management and procurement laws.
