Established by an Act of the National Legislature in 2014 (“the Act”), the General Auditing Commission (GAC) supports Legislative oversight of the management of public resources. As the independent constitutional external auditor of Liberia, the GAC serves the people of Liberia by conducting quality and timely financial, compliance and performance audits. Headed by the Auditor General of the Republic of Liberia, the GAC is mandated to periodically conduct professional audit of all government ministries and agencies, and reports audit results and recommendations to the Legislature with copies to the President.
According to Section 2.1.5, the Auditor General shall hold office for a term of seven (7) years and shall not be eligible for reappointment. Consequently, given the tenure of the current Auditor General is nearing expiration, the Government of Liberia, in compliance with Part 2, Section 2.1 of the ACT, is recruiting to fill the position of Auditor-General of the Republic of Liberia.
The Duties and Responsibilities of the Auditor General:
- The Auditor General shall be the auditor of the public accounts and public funds of the Republic of Liberia. Subject to sub-section (b) below, the Auditor General shall carry out such audits and inquiries as he/she considers necessary of public entities and funds owned or controlled by the Government to enable reporting as required by the General Auditing Commission Act of 2014.
- Notwithstanding the generality of Section (a) above:
- The Auditor-General shall carry out the annual audit of the Government’s annual consolidated financial statements and
- The scope of audits by the Auditor General for the Judicial Branch of Government shall exclude matters relating to court decisions and for the Legislative Branch of Government shall exclude matters relating to the merits of legislation.
- The Auditor General shall have the right to determine which audits are to be carried out, to select the type of audit to be carried out, when to carry them out and report the findings.
- In the performance of his/her operational duties as set out in sub-section (c) above, the Auditor General shall not be subject to the direction or control of any person or authority.
- The Auditor General and the staff of the General Auditing Commission shall carry out audits, but shall not be involved, or seen to be involved, in any manner, in management’s responsibilities of the organizations being audited
Basic Qualification for Selection and Appointment
A person shall be appointed as Auditor General only if:
- the person is a Liberian citizen;
- the person possesses at least one professional certification such as a CPA, CA, or ACCA from a recognized professional accountancy body;
- the person possesses at least a Bachelor degree in accounting, audit, business, finance or a related field;
- the person possesses a minimum of fifteen (15) years of relevant work experience, including an understanding of the role of a Supreme Audit Institution; and
- the person is of a high moral character, with integrity and impartiality, and who has neither been convicted of any criminal offence nor judgement or been declared bankrupt, in any jurisdiction.
Core Competencies Required for the Auditor General:
- Professional competence and due care;
- Professional behavior;
- Ability to work with others; and
The Auditor General must understand:
- Financial Statement, Compliance, Performance and Information Technology Audits;
- Public Financial Management Act and Regulation of 2009 of Liberia as amended in 2019;
- Public Procurement and Concessions Commission Act of 2005 as amended in 2010;
- Revenue Code of Liberia of 2000 as amended in 2011;
- INTOSAI Standards;
- International Public Sector Accounting Standards (IPSAS); and
- IFAC Standards.
- Information technology systems for financial accounting and reporting, including relevant current issues and developments;
- Principles and practices for evaluating financial accounting and reporting systems, including evaluating controls and assessing risk;
- Computer-assisted auditing packages and techniques; and
- Have an understanding of the LICPA Act and Regulations.
SUBMISSION OF INTENT
To be considered for inclusion in the recruitment process, please submit your CV, Cover Letter, and all relevant Credentials to:
In Person Delivery: Office of the Ad hoc Committee
C/o Office of the Legal Advisor
5th Floor, Ministry of Foreign Affairs
Via Email: email@example.com
Deadline for Application: Friday, February 26, 2021 @ 4 0’Clock P.M. (GMT)
Note: All Applications already delivered in-person to the Civil Service Agency or via email to firstname.lastname@example.org are valid.