The Auditor General of the Republic of Liberia, John S. Morlu II has commissioned performance audit on the Prison System under the Ministry of Justice and also on the Recruitment of Teachers at the University of Liberia.

The purpose of the audit, according to the engagement letter sent to Justice Minister 22 September 2010 will access and report on the effectiveness of operation of the Prison System in Liberia.

AG Morlu writes Justice Minister on the audit: “I am aware of the President’s drive to ensure a transparent, accountable, efficient and effective government in delivering services within the Republic and have therefore embarked on the task of conducting a performance audit of the Prison System under the Ministry of Justice. I therefore want to move quickly to begin the audit to assist the Government of Liberia and the President in realizing the goal of creating an environment where governance shall be based on transparency, accountability, efficiency and effectiveness.”

The performance audit on the Teachers and Professors Recruitment at the nation’s highest institution of learning, University of Liberia will also report on the effectiveness and efficiency of the recruitment process and probe the credentials of teachers and professors.

Meanwhile, eight performance auditors of the General Auditing Commission (GAC) returned recently from Sierra Leone following completion of the African Organization of Supreme Auditing Institution-English Speaking Countries (AFROSAI-E) first module training in Performance Audit (PA).

The training, which is a 3-module training program being scheduled September and November 2010 and March 2011,geared at developing the skill and knowledge of GAC performance auditors with modern techniques and methods in the conduct of comprehensive performance audit.

This year GAC is consolidating rapidly the gains of reform. The Auditor General has created specialized departments to meet the varying needs of Government as well meet the Auditor General’s mandate. The Swedish National Audit Office continued to support GAC efforts in building a robust Performance Audit (Value for Money) Department, which is not only a requirement under Liberian law but an international standard to reach Level 3.

Performance Auditing is an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements. Performance audit is meant for change and it is also reference.

The International Organization of Supreme Auditing Institution (INTOSAI) ‘s Auditing Standards(AS 1.0.38 and 1.0.40) states “ Performance auditing is concerned with the audit of economy, efficiency and effectiveness and embraces (a) audit of the economy of administrative activities in accordance with sound administrative principles and practices, and management policies; (b) audit of the efficiency of utilization of human, financial and other resources, including examination of information system, performance measures and monitoring arrangements, and procedures followed by audited entities for remedying identified deficiencies; and (c) audit of the effectiveness of performance in relation to achievement of the objectiveness of the audited entity, and audit of actual impact of activities compared with the intended impact.”

GAC Director of Performance Audit, Emmanuel Petterson is in India for one month training.

Those Performance Auditors who ended the first phase of the training in Sierra Leone are Jefferey Yates, Gregory Slaplah, Cornelious Kadankai, Swen Tarpeh, Abraham Kadii, Vafee Dukuly, Alfred Sambollah and Kanjiah Konneh.

SIGNED:

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For Further Information, Please Contact Ernest S. Maximore
Director of Communications, GAC: Tel:06578796/04949926
E-mail:esmaximore1@gacliberia.com;esmaxus@yahoo.com

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