By Our Reporter | Smart News Liberia
MONROVIA – A series of audit findings by the General Auditing Commission (GAC) has raised serious accountability concerns over public financial management and higher education reforms during the administration of former President George Manneh Weah, revealing a combined revenue discrepancy exceeding US$2.08 billion alongside weaknesses in the implementation of Liberia’s free tuition policy.
The audit reports, covering fiscal years 2018 to 2024, point to systemic gaps in revenue reconciliation, governance oversight, and policy execution across key government institutions. The findings have intensified public scrutiny over how state resources were managed during the period under review.
According to the GAC compliance audit, approximately US$1.79 billion in revenue recorded in Liberia’s tax administration system could not be traced to the Consolidated General Revenue Account. In addition, auditors identified L$54.3 billion in Liberian Dollar receipts equivalent to about US$293.5 million bringing the total unaccounted revenue to more than US$2.08 billion.
The report indicates that while these revenues were recorded at the collection level, corresponding transfers and deposits into the national account could not be fully verified. This raises concerns about weaknesses in financial controls, reconciliation processes, and transparency mechanisms within the public financial system during the audit period.
Alongside the revenue findings, the GAC also reviewed the implementation of Liberia’s free tuition policy for public universities and community colleges, introduced in 2018 as a flagship education reform intended to expand access to higher learning.
The audit found that although the policy contributed to increased enrollment in tertiary institutions, it was implemented without a comprehensive written framework to guide operations. The report noted that neither the National Commission on Higher Education nor relevant government authorities developed standardized guidelines to ensure uniform application of the policy.
As a result, students across public institutions continue to face various additional charges, which in some cases reportedly exceed the tuition costs the policy was meant to eliminate. The GAC also highlighted inconsistencies in credit hour fees across institutions, ranging between US$2.60 and US$5, contributing to unequal financial burdens on students.
The report further revealed that increased enrollment placed significant strain on Liberia’s higher education infrastructure. Overcrowded classrooms, limited laboratory facilities, and under-resourced libraries were cited as persistent challenges, with some lecturers reportedly handling between 71 and 100 students per class.
Between 2018 and 2023, the Government of Liberia reportedly spent about US$7.4 million on tuition-related support, compensation, and institutional funding under the policy. However, auditors concluded that the expenditure does not align with enrollment data and credit hours recorded across institutions, suggesting inefficiencies in implementation and oversight.
