MONROVIA – The General Auditing Commission (GAC) has formally issued an Audit Certificate to the Ministry of State for Presidential Affairs (MOS) after the ministry addressed critical payroll irregularities flagged during a compliance audit that covered nearly six years of operations.
The certificate follows months of scrutiny into the Ministry’s supplementary payroll system, which came under the microscope during a 2024 compliance audit. That audit uncovered significant gaps, including the inability to account for seventy-four individuals listed on the supplementary payroll and the absence of payment records for these personnel.
According to the GAC, the irregularities were first observed during the December 2024 audit exercise, prompting auditors to demand further verification. At the time, MOS management failed to produce the newly hired 74 supplementary personnel for physical verification, raising concerns about potential ghost names and misappropriation of funds.
However, in a follow-up audit earlier this year, the Ministry of State moved to rectify the situation. Management subsequently presented the 74 individuals in question to the GAC team for verification and also addressed the issue of unpaid salaries. The Ministry provided evidence that unpaid cheques amounting to US$76,440, which were initially untraceable, had been voided and the funds retained in the appropriate government account.
“It’s from this background that the certificate was issued,” the GAC confirmed when contacted to verify a post by Deputy Minister of State Cornelia Wonkerleh Kruah announcing receipt of the certificate. “It is a professional norm that you issue a certificate after the entity has complied with audit recommendations.”
The Compliance Audit of the Supplementary Payroll System examined the Ministry’s personnel recruitment and placement procedures, salary structure, promotions, separations, staff existence, personnel records, and internal control mechanisms for the period July 1, 2018, to March 31, 2024. The audit was conducted in line with International Standards of Supreme Audit Institutions (ISSAI) 4000 for compliance audits.
The issuance of the certificate does not erase the original findings but signifies that the Ministry took corrective actions to address the two main issues cited in the Auditor General’s report. The GAC made clear that the certificate should be understood in reference to those specific findings and not as a blanket clearance of all matters raised in the broader audit.
The Auditor General, P. Garswa Jackson, Sr., signed the certificate in August 2025, affirming that the Ministry’s management had provided the required documentation and evidence to resolve the identified payroll anomalies.
The audit findings had initially stirred public concern, as payroll fraud has long been a persistent challenge across government ministries and agencies. Critics often cite supplementary payrolls as avenues for ghost names and unaccounted expenditures. By responding to the audit recommendations and cooperating with the GAC, the Ministry of State appears to have averted potential reputational damage and legal consequences.
The development also highlights the GAC’s role in ensuring compliance rather than merely pointing out wrongdoing. Issuing audit certificates is a key part of Liberia’s public financial management process, as it signals that an entity has taken corrective steps following an audit.
While the Ministry has now received its compliance certificate, governance observers say the episode highlights the importance of rigorous internal control systems and proactive transparency to prevent similar occurrences in the future.
