𝗛ouse of Representatives to Face First-Ever 𝗦𝘆𝘀𝘁𝗲𝗺 𝗥𝗲𝘃𝗶𝗲𝘄 𝗔𝘂𝗱𝗶𝘁

The Plenary of the House of Representatives has officially committed to a System Review Audit to be conducted by the General Auditing Commission (GAC), signaling a bold step toward greater transparency, accountability, and institutional reform within the Legislature. The decision comes following a formal communication from the GAC, referenced “ENGAGEMENT LETTER on the System Review of the House of Representatives,” notifying the Legislature of its intent to conduct a comprehensive review of the Financial Management System and Processes of the House. The review will cover the period from January 1, 2022, to December 31, 2024. 

The Speaker of the House, in welcoming the initiative, reaffirmed the body’s full commitment to cooperating with the audit process. He described the move as a progressive step toward ensuring responsible governance and improving the efficiency of the Legislature’s internal financial operations. “We must lead by example,” the Speaker said. “As the people’s representatives, we are obligated to promote transparency and good governance. The House welcomes this engagement by the GAC and pledges its full cooperation to ensure a smooth and transparent review process that strengthens the integrity of this institution.” 

The Speaker further underscored that the audit is not punitive in nature, but rather an institutional learning exercise designed to evaluate existing financial management systems, identify challenges, and recommend solutions to enhance operational effectiveness. The System Review Audit will be conducted under the mandate of the Auditor General, in line with Section 2.1.3 of the GAC Act of 2014, which empowers the Commission to perform limited assurance engagements. The review aims to assess the adequacy and effectiveness of the House’s financial systems and provide actionable recommendations ahead of a more detailed financial audit. The review will focus on several critical areas, including: Administration: Personnel management, payroll, and maintenance systems Financial Management Practices: Accounting policies, budgeting procedures, and reporting standards Procurement and Liabilities Management: Compliance with procurement laws and control of obligations Receivables and Asset Management: Oversight of public assets and revenue streams Internal Control Systems: 

Evaluation of internal audit functions and risk mitigation mechanisms Banking Transactions and Reconciliation Practices: Examination of cash management and financial reporting accuracy Reconciliation of Expenditures: Alignment between the House’s records and those of the Ministry of Finance and Development Planning (MFDP) Donor Funds Management: Review of expenditures and reconciliations involving donor or project-based funding The GAC will analyze these areas to identify potential weaknesses, inefficiencies, and risks, and subsequently propose reforms aimed at strengthening institutional integrity, fiscal discipline, and service delivery. 

The Speaker noted that this process represents a pivotal moment in the House’s modernization efforts, emphasizing that accountability in governance begins with the Legislature itself. “As lawmakers, we make policies and enact laws that demand accountability across the public sector. It is only right that we apply those same standards within our own operations. This audit demonstrates our willingness to be held to the same level of scrutiny and public trust,” he asserted. In addition, the Plenary expressed confidence that the audit’s findings and recommendations will help streamline administrative processes, improve compliance with financial regulations, and strengthen collaboration between the House and oversight institutions such as the GAC and the Public Accounts Committee (PAC). 

The engagement between the GAC and the House of Representatives is part of broader national efforts to improve governance systems and ensure effective use of public resources. By voluntarily embracing this audit, the House positions itself as a champion of transparency and accountability, setting a positive precedent for other public institutions. Once completed, the GAC’s System Review Report will be shared with the House leadership, along with detailed recommendations for institutional improvement and implementation tracking. The move has been widely welcomed as a significant milestone in reinforcing Liberia’s commitment to good governance, public trust, and the responsible management of national resources.