MONROVIA, May 12, 2026 — The General Auditing Commission (GAC), headed by Auditor General P. Garswa Jackson, has issued an adverse compliance audit opinion on the Liberia Petroleum Regulatory Authority (LPRA), citing pervasive weaknesses in financial transactions and operations spanning July 1, 2018, to December 31, 2023.
GAC said the review was carried out under its statutory mandate in keeping with Section 2.1.3 of the GAC Act of 2014, alongside the Public Financial Management (PFM) Act and Regulations of 2009.
In the report, the Auditor General anchored the adverse conclusion on what he called “significant non-compliance” across multiple frameworks.
GAC said LPRA was not materially compliant with the Revenue Code of Liberia Act of 2011; the amended Public Financial Management Act of 2019; the Public Procurement and Concessions Act; the Civil Service Standing Orders; the Decent Work Act of 2015; Committee of Sponsoring Organizations of the Treadway Commission (COSO) standards; and LPRA’s own internal policies.
Among the standout findings, GAC said LPRA management failed—throughout the audit period—to prepare and submit Government of Liberia–approved financial statements, a lapse the auditors noted erodes transparency and weakens accountability in financial reporting.
On the human resources front, the audit uncovered glaring gaps, including the absence of an approved salary structure for supplementary personnel. GAC reported pay disparities among workers occupying similar posts and performing the same duties. The auditors also said LPRA bypassed competitive recruitment in hiring ten employees during the period and failed to conduct staff performance evaluations.
GAC further pointed to weak HR controls, faulting management for poor documentation of personnel movements—including new hires, resignations, promotions, demotions and suspensions. The report also cited the lack of an approved human resource policy, an incomplete job description framework, and the absence of a staff training and development plan.
Payroll controls, too, were flagged as weak. GAC cited a lack of segregation of duties and said it found no evidence that monthly payrolls originated from the Human Resource Unit before being sent to Finance for processing. There was also no proof that payroll journals were reviewed by departmental heads prior to salary payments.
Perhaps most damning, the audit accused LPRA management of improperly granting a US$500,000 reconnaissance license to Canadian Global Energy to operate in Blocks LB26, LB30, and LB31 of the Harper Basin. GAC said the award ran counter to the recommendations of a technical review committee and proceeded despite red flags in a Deloitte & Touche due diligence report, including the company’s operations in Namibia, the absence of audited financial statements, technical concerns, and environmental compliance issues.
Garswa also reported unsupported spending totaling US$85,360.40 and L$1.9 million, as well as transactions of US$61,790 and L$4.8 million executed without payment vouchers and other supporting documents. The auditors cited questionable payments made directly to control rather than to service providers, unsupported service contract payments totaling US$103,990, unretired travel advances totaling US$18,296, weak bank reconciliations, and poor fixed-asset controls, issues GAC said raise serious concerns about LPRA’s adherence to established financial and operational rules.
