Donors Support to SAI in 
               Fragile Situation – Liberia’s 
                              Experience
                                     by
                         Yusador S. Gaye
                 Auditor General - Liberia 
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    Company 
    LOGO        OUTLINE
               •  Liberia as a Country
                   Brief History
                   Current Situation
               •  General Auditing Commission (GAC) – SAI Liberia
                   Brief History
                   Current Situation
               •  Donors Support
                   Types
                   What Worked
                   What Did not Work
                   Preferred Structure
               •  Expectations
                    GAC – SAI Liberia
                    INTOSAI Community
                    Future Support
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              Liberia Brief History
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                Liberia’s History Cont’d
                • Area: 111,369 square kilometers, a little larger 
                  than Tennessee
                • Population: 4,299,944 (July 2016 est.)
                • Median age: 18.3 years
                • Capital: Monrovia (named for US President 
                  James Monroe)
                • Diverse ethnic groups
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                 Liberia Current Situation
              • 12 years of peace
              • On October 10, 2017 democratic 
                 change anticipated in government 
                 since 1944
              • Adopted IPSAS Cash Basis of 
                 Accounting
              • PFM Act Adopted in 2009
              • PPCC Act of 2005 amended in 2010
              • Several Transparent Agencies
              •
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                 Free Balance IFMIS in place since 2009