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In a groundbreaking move that underscores Liberia’s commitment to strengthening financial accountability, Auditor General P. Garswa Jackson Sr. of the General Auditing Commission (GAC) signed a five-year Memorandum of Understanding (MOU) with the United States Government Accountability Office (GAO) in Washington, DC, on December 12, 2024. The agreement heralds a new era of cooperation between the two nations’ auditing institutions, offering Liberia unprecedented access to capacity-building opportunities and technical expertise from one of the world’s most respected audit bodies.
The MOU is set to deliver transformative benefits to the GAC, including training programs facilitated by the GAO’s Center of Audit Excellence, a release from the GAC says. These will comprise both online and in-person workshops aimed at enhancing the technical skills of Liberian auditors. Furthermore, the agreement paves the way for at least one Liberian auditor to participate in the prestigious International Auditor Fellowship Program, a three-month secondment that will allow for hands-on experience with the GAO’s auditing practices. This initiative represents a vital opportunity for Liberia to adopt international best practices in financial oversight and strengthen its institutional capacity.
The significance of this agreement cannot be overstated. It comes at a time when Liberia is under intense scrutiny for its handling of public finances. The GAC has faced numerous challenges in recent years, including the failure of the Executive Mansion to implement audit recommendations, particularly those that implicate government officials in financial mismanagement and corruption. The United States’ decision to partner with the GAC is a vote of confidence in the Commission’s leadership and its efforts to maintain credibility, even amid systemic challenges.
Observers note that the MOU sends a powerful message: entities and officials that uphold integrity and transparency in Liberia can still earn the support and recognition of Liberia’s most influential ally, the United States. This endorsement is especially significant given the sanctions imposed by the U.S. government last year against several former Liberian officials for corruption and abuse of office. The agreement reinforces the notion that accountability and good governance remain essential prerequisites for international partnerships.
Beyond the MOU, Auditor General Jackson and his delegation are set to engage in high-profile discussions with key U.S. institutions, including the Millennium Challenge Corporation (MCC), the Global Anti-Corruption Office at the U.S. Department of State, the Office of Foreign Assets Control (OFAC) at the U.S. Department of Treasury, and the Office of the Chief Financial Officer (OCFO) at USAID. While the details of these meetings remain undisclosed, the engagements signify a broader push by Liberia to align with global anti-corruption norms and strengthen financial management systems.
For Liberia, the partnership offers immense potential to reform and modernize the country’s auditing processes. The GAC, which plays a critical role in ensuring accountability in the use of public funds, has faced historical challenges, including political interference and a lack of enforcement of its recommendations. By leveraging the expertise and resources of the GAO, Liberia’s auditing agency could significantly enhance its capacity to detect, deter, and address financial irregularities.
The timing of the MOU is also politically significant. With Liberia navigating a complex economic landscape and the government grappling with issues of public trust, this partnership could help restore confidence in the nation’s governance. It also aligns with the broader global movement toward transparency and accountability, key principles that international donors and development partners increasingly prioritize.
However, the partnership also places a renewed spotlight on the Liberian government’s willingness to act on audit findings. Despite the GAC’s efforts to expose instances of waste and abuse, the Executive Mansion has often delayed or ignored recommendations for prosecuting those found liable. This pattern of inaction has eroded public trust and undermined the GAC’s authority. The MOU, therefore, represents both an opportunity and a challenge: while it provides the GAC with tools to enhance its effectiveness, it also intensifies pressure on the broader government to demonstrate a genuine commitment to accountability.
For the United States, the partnership is consistent with its broader foreign policy goals of promoting good governance and anti-corruption measures in developing nations. The GAO’s engagement with Liberia reflects a strategic investment in fostering institutional resilience in a country that remains a key ally in West Africa. By equipping the GAC with advanced skills and exposing its personnel to international best practices, the U.S. underscores its commitment to helping Liberia build a transparent and accountable governance framework.
In the months and years ahead, the success of this partnership will likely be measured by tangible improvements in Liberia’s financial oversight systems and the government’s responsiveness to audit findings. While the MOU offers the promise of technical advancement, its full impact will depend on whether Liberia’s leadership takes the necessary steps to institutionalize accountability and enforce audit recommendations.
As the GAC embarks on this new chapter with support from the U.S. GAO, the hope is that this collaboration will not only strengthen Liberia’s auditing systems but also contribute to a broader culture of transparency and integrity in public service. If successful, the partnership could serve as a model for other nations seeking to bolster accountability and governance through international cooperation.
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The Auditor General of Liberia, P. Garswa Jackson Sr., and his team were invited to Washington, DC; and he, on Thursday, December 12, 2024, sign a five-year Memorandum of Understanding with the United States Government Accountability Office (GAO).
As part of the MoU, the GAC will benefit from various capacity-building initiatives from the U.S. GAO Center of Audit Excellence through online and in-person trainings, and at least one auditor from the GAC will benefit from a three-month secondment program through the prestigious International Auditor Fellowship Program.
The signing of an MoU with the prestigious United States Government Accountability Office represents a significant milestone for the GAC given the number of sanctions levied against former Liberian government officials about a year or so ago. It is also a testament that those officials and entities of government that distinguished themselves and conducted their activities with competence, credibility, and integrity still get the recognition from the very best and Liberia’s biggest ally, the United States Government.
(This is against the backdrop of delays by the Executive Mansion to ensure implementation of audit recommendations produced by the General Auditing Commission, including prosecution of officials liable of waste and abuse).
Meanwhile, the Auditor General and his team will hold several other high-profile profile meetings with the following institutions:
1. Millennium Challenge Corporation (MCC);
2. The Global Anti-Corruption Office, U.S. Department of State;
3. Office of Foreign Assets Control (OFAC), U.S. Department of Treasury; and
4. The Office of the Chief Financial Officer (OCFO), United States Agency for International Development (USAID).
The intent and agenda of these arranged meetings are yet to be disclosed.
