By Our Reporter | Smart News Liberia
MONROVIA – A newly published audit report by the General Auditing Commission has reportedly uncovered significant financial irregularities involving the Grand Bassa County Authority, with auditors questioning the accountability of more than US$5.2 million and L$149 million during fiscal periods covering 2018 through 2023. The findings are expected to intensify public debate over financial governance and transparency within Liberia’s county administrations.
The audit, conducted under the supervision of Auditor General P. Garswa Jackson, allegedly identified multiple instances where county officials authorized payments without adequate supporting documentation or proof that projects tied to the expenditures were actually implemented. Auditors also reportedly found cases in which management exceeded approved budget allocations without authorization from relevant authorities.
According to the report, several financial transactions reviewed by investigators lacked the necessary records required under Liberia’s public financial management laws. Auditors claimed that in numerous cases, county authorities could not produce invoices, receipts, project completion reports, or other supporting documents to justify substantial expenditures made during the audit period.
The report further raised concerns over procurement and contract management practices within the county administration. Auditors reportedly discovered that some payments were made to companies despite the absence of approved procurement plans or legally required “No Objection” approvals, potentially violating Liberia’s procurement regulations and accountability procedures.
Among the expenditures questioned were fuel purchases, land survey payments, and contractor disbursements linked to projects that allegedly lacked evidence of completion. The audit suggested that some contractors may have received payments for works that auditors were unable to physically verify or confirm through available documentation.
The findings also placed attention on financial contributions made by ArcelorMittal Liberia to the county administration. According to auditors, more than US$167,000 reportedly received from the concession company could not be properly accounted for, further deepening concerns over how externally provided development funds are managed at the local government level.
One of the audit’s most serious allegations involved bridge construction contracts valued at nearly US$1.93 million. The report claimed that the agreements proceeded without obtaining mandatory approvals from Liberia’s Finance and Justice Ministries as required by law. Auditors indicated that bypassing those approvals may have exposed the projects to administrative and legal irregularities.
The audit additionally cited a US$30,000 residential lease agreement allegedly entered into without authorization from the General Services Agency. According to the findings, county authorities reportedly failed to comply with established administrative procedures governing government lease arrangements, raising additional questions about oversight and compliance mechanisms.
The Grand Bassa report forms part of a broader accountability initiative launched by the General Auditing Commission, which on Friday, May 8, 2026 released 26 audit reports covering ministries, agencies, county administrations, commissions, and state-owned enterprises. The commission described the publication as part of renewed efforts to strengthen transparency and improve financial accountability across Liberia’s public sector.
According to the GAC, the audits examined fiscal operations, expenditure management systems, procurement compliance, project implementation, and financial controls within multiple public institutions. The commission stated that the reports have been made available on its official platform to allow public access and review as part of efforts to promote openness in government operations.
In a statement accompanying the publication, the commission explained that many of the audits cover previous fiscal periods and are intended to help clear a backlog of outstanding reviews involving government ministries, agencies, and commissions. The release comes amid mounting pressure from civil society organizations, anti-corruption advocates, and lawmakers demanding stronger enforcement of audit recommendations and prosecution where evidence of financial misconduct exists under the administration of President Joseph Nyuma Boakai.
Among the major reports released by the GAC was a compliance audit examining the reconciliation of government tax revenues collected through transitory and consolidated bank accounts from July 2018 to December 2024. The commission also published audits involving the Ministry of Education, University of Liberia, National Transit Authority, Liberia Broadcasting System, Liberia Petroleum Regulatory Authority, and the Nimba County Social and County Development Funds, reflecting broader scrutiny of public spending and institutional compliance.
Meanwhile, the General Auditing Commission disclosed that more than 50 additional audits have already been completed and are awaiting final conclusion protocols before publication. The development suggests that more revelations concerning financial mismanagement, weak oversight systems, and possible compliance violations within public institutions could soon emerge, potentially increasing pressure on government entities to address longstanding accountability concerns and implement corrective measures recommended by Liberia’s supreme audit institution.
