As the phase two of audit follow-up activities covering 2018-2023 are set to commence at the Liberia Water and Sewer Corporation (LWSC), the General Auditing Commission (GAC) says over 350 audit reports are yet to be acted upon by either the Public Accounts Committee of the Legislature or the audited entities themselves.
Making the disclosure over the weekend head of GAC Follow-up Unit Anthony Henry identified the basis of the follow-up as the low implementation of audit’s recommendation by the auditee and the insufficient and untimely conduct of public hearings by the Public Accounts Committee.
He said as a result of the low implementation of audit recommendations and the conduct of public hearings, there are over 350 audit reports that have not been acted upon by both the auditees and the PAC. GAC’s Follow-up is a periodic evaluation mechanism intended to monitor the implementation of Audit recommendations. “Audit reports are not meant to be kept on the shelves at government’s entities but implemented in order to add value, quality assurance and protect public funds and assets,” he said.
He said according to the Public Financial Management (PFM Law), the National Legislature, through its Public Accounts Committee, is to conduct public hearings of all audit reports published by the Auditor General within ninety (90) days, something he says has not happened adequately.
Henry further noted that the one day GAC’s event at the LWSC was meant to introduce and provide information to the Corporation on the follow-up process.
He said the phase two of the GAC follow-up process which ends in August 2025, will assist audited institutions of government including the LWSC to implement the findings of previous audits by tracking key components of the reports.
Between 2018 and 2023, the General Auditing Commission conducted about three audits on the LWSC inclusive of compliance, hydro, and the Liberia Urban Water Supply project, of which five reports were published and a follow-up made from September 2022 to March 2024. Henry said during these follow-ups, it was discovered that only fourteen 14% which constitutes 29 of the 47 recommendations, were implemented by the LWSC.
For his part, LWSC Managing Director Mohammed Ali said the current management of the entity cannot provide defense for past audits as the past management team members could be doing so at the Public Accounts Committee. However, he said that his management is keenly considering all recommendations of the GAC audits and is open to all follow-up activities. Ali said the LWSC is now providing financial and budget performance reports, two key instruments that were unavailable during the GAC’s audit period of the LWSC.
