House Speaker Richard Koon has announced that the Legislature will undergo a comprehensive forensic and financial audit following the conclusion of an ongoing system audit led by the General Auditing Commission (GAC).
Speaking at the formal launch of the GAC’s system review audit of the House, Koon emphasized that this marks a historic moment for Liberia.
“This is the first time in post-war Liberia—and arguably the first time in our legislative history—that the Legislature is undergoing a system audit,” he said.
Koon explained that the system audit aims to identify operational gaps, recommend reforms, and lay the foundation for a full financial audit.
To institutionalize accountability, the Legislature is establishing an Internal Audit Secretariat and implementing an automated financial management system.
These initiatives are designed to ensure compliance with key public financial laws, including the Public Financial Management (PFM) Law and the Public Procurement and Concessions Commission (PPCC) Law.
“For many years such an intervention was spoken of, debated, and hoped for. But it is only now, under this leadership, that it is becoming a reality,” Koon stated. “We are grateful for your support and your commitment to transparency.”
He also reaffirmed the GAC’s legal mandate to conduct the audit, citing Section 2.1.3(c) and (d) of the GAC Act:
“The Auditor General shall have the right to determine which audits are to be carried out, to select the type of audit, when to carry them out and report the findings. In the performance of his/her operational duties, the Auditor General shall not be subject to the direction or control of any person or authority.”
Auditor General P. Garswa Jackson commended Speaker Koon for inviting the GAC to audit the Legislature, describing the move as a significant step toward transparency and accountability in the use of public funds.
Jackson clarified the scope of the audit: “Public funds refer to all resources provided to the government and people of Liberia by stakeholders, as well as all revenues collected and expenditures made by the government. The Legislature falls squarely within that mandate.”
He noted that the system audit will assess the governance and financial management structures of the Legislature, identify key risks, and offer practical recommendations to strengthen institutional systems.
Following the audit, Jackson said the GAC’s Implementation Support Unit—reporting directly to the Office of the Auditor General—will work with legislative stakeholders to ensure they understand and act on the recommendations. “This unit provides technical support to expedite implementation, but it is not responsible for enforcing compliance,” he clarified.
Jackson said once the system audit is complete, the GAC will engage the Speaker and other lawmakers to plan the next phase: a full-scale financial audit of the Legislature.
