A damning report from the General Auditing Commission (GAC) has raised serious concerns about the financial accountability of the Liberia Immigration Services (LIS), revealing that over US$27 million in reported salary expenditures from 2017 to 2022 could not be substantiated with any detailed documentation.
According to the GAC’s audit of LIS’s financial operations from July 1, 2017 to December 31, 2022, there was “no evidence” to support salary expenditures totaling US$27,577,477.56, as reflected in the Fiscal Outturn Reports.
The audit further found that LIS processed its payroll without using an automated payroll management system, raising concerns of fraudulent activities or gross mismanagement.
More Red Flags
The 2025 GAC report highlights a series of alarming discrepancies, including:
L$27.3 million in unexplained transactions in LIS operational accounts held at the Central Bank of Liberia, which could not be traced to the general ledger.
US$551,547.92 in employee contributions to the National Social Security and Welfare Corporation (NASSCORP) that were not supported by evidence of actual remittance.
US$84,115.99 in payments made to vendors without proper documentation, including valid business registration or tax clearance certificates.
A US$1.1 million variance between the Fiscal Outturn Reports and LIS financial statements.
US$774,425 in payments issued in the names of employees instead of directly to vendors or service providers.
US$8.5 million discrepancy between the Ministry of Finance and Development Planning’s (MFDP) Integrated Financial Management Information System (IFMIS) ledgers and LIS’s own financial statements.
A US$106,060.99 procurement of fuel with no accompanying consumption reports or usage logs.
No quarterly or annual budget performance reports were prepared during the entire six-year period under review.
The complete absence of bank reconciliation statements for the duration of the audit period.
The GAC is now demanding that LIS Management from July 2017 to December 2022 be made to fully account for the financial discrepancies, unexplained disbursements, and the substantial variances between its internal expenditure reports and the Fiscal Outturn Reports.
