Audit
General Auditing Commission of Liberia
GAC
66/100
Summary
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The General Auditing Commission of Liberia was established under the GAC Act 2014 (revised), implementing Article 90(c) of the Liberian Constitution. The Auditor-General is confirmed by the Legislature for a renewable 7-year term. As an AFROSAI-E member, GAC applies ISSAI standards. It reports to the Legislature.
Independence Scorecard
66/100
Limited
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- General Auditing Commission Act 2014
- Citation
- General Auditing Commission Act 2014 (Revised)
- Full text
- Agency website →
Jurisdiction scope
Supreme audit institution for Liberia; audits state finances, government ministries, agencies, state-owned enterprises, and all entities receiving public funds. Reports to the Legislature.