Mon - Fri: 9:00 - 17:00
Sat-Sun Closed
Broad & Mechlin Street

Public Financial Management Unit (PFMU)

Public Financial Management Unit (PFMU): is tasked with providing centralized financial management functions for donor-funded projects in Liberia. The Unit receives payment requests from the Project Implementation Units (PIUs) and processes those payments on behalf of the implementation units.

The PFMU primarily carry out disbursement of donors funds in accordance with donor procedures and report accordingly

  1779 Hits

Mobile Money Unit (MMU)

Mobile Money Unit (MMU): is responsible for digital money storage, payments, and transfers of the government. The unit creates awareness and enrollment for civil servants and presidential appointees on the GoL mobile money platform.

The unit intends to drive the Liberian economy from cash-based to a cashless economy using the mobile money platform.

  1262 Hits

Technical Services Unit (TSU):

Technical Services Unit (TSU): is responsible for advising the CAG on all technical fiscal related matters, provides training, and assigned comptrollers across line ministries and agencies. The unit also ensures GoL compliance with the implementation of the Treasury Single Account Reform and advises on GoL’s liquidity position.

  1274 Hits

Profile of the Comptroller and Accountant General (CAG)

Liberia’s Comptroller and Accountant General (CAG) is Atty. Janga Augustus Kowo. He is a seasoned public finance and accounting professional with progressive experience in Public Finance, Accounting, and Auditing spanning more than two decades. Based on his experience in Public Sector Accounting and Public Financial Management, His Excellency President George Manneh Weah appointed him to occupy the post of Comptroller and Accountant General of the Republic of Liberia. Atty. Kowo spearheads government accounting and treasury functions. He championed the reform that led to the establishment of the Comptroller and Accountant General’s Department of the Ministry of Finance and Development Planning under the Donor Supported Public Financial Management Reforms Initiatives of the Government of Liberia.

Atty. Kowo has worked in several capacities in Public Financial Management in Liberia. He served as Chief Financial Officer (CFO) of the Reformed General Auditing Commission (GAC) of Liberia, where his role included risk management, planning, budgeting, accounting, and financial reporting and audit support services among others. Under the direct supervision of the European Union recruited former Auditor General of Liberia, Atty. Janga A. Kowo led the Reorganization Team of the New General Auditing Commission of Liberia. In this role, he spearheaded the overall management of the first postwar recruitment and restructuring efforts of Liberia’s supreme audit institution.

Atty. Kowo served as a Financial Reporting Consultant of the World Bank Funded State-owned Enterprise (SOE) Unit where he worked to ensure that state-owned enterprises in Liberia follow public financial Management regulations and are also accountable to the Liberian people through the budget process.

The country’s Comptroller and Accountant General started his professional career at the Ministry of Finance and Development Planning in the mid-1990s. He served in several capacities at the former Ministry of Finance rising from a cadet to the position of Senior Supervisor in the Motor Vehicle Division, where he was responsible for supervising the collection of motor vehicle registration taxes for the then Department of Revenues at the erstwhile Ministry of Finance, Liberia.

The Comptroller and Accountant General have also contributed to the democratic development of Liberia through the administration of Transitional justice at the country’s Truth and Reconciliation Commission (TRC). At the TRC, Atty. Kowo served as the Deputy Coordinator for Montserrado County spearheading the collection and documentation of statements and records about the country’s civil conflict.

Continue reading
  3247 Hits



  2488 Hits

Profile of Comptroller and Accountant General’s


  487 Hits

Department of Comptroller and Accountant General’s

The Comptroller and Accountant General’s Department (CAGD) was established in March 2020 with the passage of the Amended and Restated PFM Act (2019), which was signed by the President of the Republic, His Excellency Dr. George Manneh Weah. This critical reform, which has been in the making for years, was done under the Donor Supported Public Financial Management Reforms Initiative of the Government of Liberia (GoL).

The Department is responsible for government accounting and treasury functions in accordance with the Public Financial Management Act and Regulations (2009), along with its Amendment and Restatement (2019), and other enactments required by law. The CAGD is responsible for initiating, formulating, and coordinating policy for the management of public funds and assets. The Department receives, pays, safeguards, and reports on the receipt and usage of all public funds on behalf of the government.

The Comptroller and Accountant General (CAG) heads the Department and reports to the Minister of Finance. The CAG advises ministries and agencies to ensure the effective implementation of accounting instructions. In line with the International Public Sector Accounting Standards (IPSASs) and with a consultation with the Auditor-General, the Department produces treasury and accounting instructions outlining the basis, policies, classification systems, chart of accounts, and the reporting format to be used in accounting for public funds by all government institutions. The Department is also responsible for producing quarterly and annual reports on consolidated fund accounts, annual government agency accounts, and annual public accounts for the attention of the Minister of Finance and Auditor-General.

For performing the above functions, the Comptroller and Accountant General’s Department consists of the following units :1. Accounting Services Unit (ASU)2. Treasury Services Unit (TSU3. Financial Reporting and Reconciliation Unit (FRRU)4. Technical Services Unit (TU)5. Physical Audit Unit (PAU)6. Inspectorate Unit (IU)7. Mobile Money Unit (MMU)8. IFMIS Unit (IFMISU)9. Public Financial Management Unit (PFMU)


  2536 Hits

Inspectorate Unit

Inspectorate Unit (IU): is responsible for reviewing the financial transactions of spending entities, determine cash balances, and ensures that disbursements made to spending entities are correctly utilized. The unit also assesses and evaluates the impact of funds disbursed as subsidies to both private and public institutions.


  1469 Hits

Physical Audit Unit

Physical Audit Unit (PAU): is responsible for conducting physical verification of payments relating to works performed by GoL before such payments are made. The unit prepares periodic reports on field visits assessment and provides a report for senior management.

The unit has three sections:

(1) Compliance Audit (Goods and Services Audit) and

(2) Road Fund Audit.

  2094 Hits

Integrated Financial Management Information System {IFMIF}

Integrated Financial Management Information System (IFMIS): manages the system on which GOL transactions are carried out. As GoL automates it's budget formulation, execution, and reporting responsibilities, several line ministries and agencies have been placed on IFMIS.

The unit provides technical support to online ministries and agencies and maintains a help desk to provide a solution to technical issues when they arise.

  2269 Hits

Treasury Services Unit (TSU)

Treasury Services Unit (TSU): receives payments from the ASU and effectuate those payments on behalf of the GoL.The unit prints and disburses all checks for services rendered or goods supplied GoL through ministries and agencies. The unit also monitors, manages, and approves extra payment on the IFMIS System and prepares releases for all GoL payments.

The unit has five sections:

(1) Financial Management Unit,

(2) USD Check Printing,

(3) EDP/ LRD Check Printing,

Continue reading
  2102 Hits

Financial Reporting & Reconciliation Unit

Financial Reporting and Bank Reconciliation (FRRU): oversees the maintenance of the Consolidated Funds and other associated accounts and funds. The Unit is also responsible for bank reconciliation and produces the monthly and quarterly management reports in addition to the end of year statutory reports.

The unit has three sections:

(1) Financial Reporting,

(2) Reconciliation, and

(3) Archives.

  1559 Hits

Accounting Services Unit

Accounting Services Unit (ASU): Is responsible for the processing of all payment related transactions from line ministries and agencies and ensures compliance with applicable financial regulations. The unit also ensures that payment applications do not exceed budget authorization for ministries and agencies. The unit has there sections: (1) Receiving Line, (2) Budget Execution, and (3) Compliance.

  2114 Hits

Latest Press Release

21 January 2022
Press Release
Monrovia. Liberia - Finance and Development Planning Minister, Hon. Samuel D. Tweah Jr, has urged elected officials of the African Methodist Episcopal University 22nd Students Governing Council to chat the path of transformation and new kind of socia...
20 January 2022
Press Release
WHEREAS, the 2013 Act of the National Legislature, creating the Ministry of Finance & Development Planning in line with international financial management best practices, with the mandate to formulate, institutionalize and administer economic dev...


Wait a minute, while we are rendering the calendar

P. O. Box 10 - 9016
Broad & Mechlin Street
1000 Monrovia


Get updates and important events straight to your inbox. We don't spam

© Copyright 2022 | Ministry of Finance and Development Planning | . All Rights Reserved.