By Our Correspondent | Smart News Liberia
MONROVIA – A compliance audit conducted by the General Auditing Commission (GAC) has uncovered significant financial and administrative irregularities in the management of Nimba County’s County Development Fund (CDF) and Social Development Fund (SDF), raising serious accountability concerns over the handling of public resources during the tenure of a former Nimba County Superintendent.
The findings are contained in the Auditor General’s Report on the Compliance Audit of the Nimba County Social and County Development Funds, covering the fiscal period from July 1, 2018, to December 31, 2023. The report, issued in October 2025 under the authority of Auditor General P. Garswa Jackson, reviewed how millions of United States dollars allocated for development initiatives were administered across the county’s electoral districts.
The audit forms part of the GAC’s constitutional mandate to promote transparency and ensure that public funds are properly accounted for in line with financial regulations and approved development frameworks.
According to the report, substantial allocations were made to infrastructure projects, road rehabilitation, fuel for road works, and scholarship programs across Nimba County’s districts. However, auditors identified multiple irregularities in documentation, expenditure controls, and compliance procedures governing the use of the funds.
The findings indicate that Districts Two, Three, Four, Six, Seven, Eight, and Nine received significant allocations for development activities. In District Two alone, US$142,000 was allocated for infrastructure, US$42,691.05 for fuel for road works, and US$10,000 for scholarships, totaling US$194,691.05. Similar funding structures were recorded across other districts, with District Six receiving US$183,691.05 and District Nine receiving over US$116,000 for infrastructure alongside additional allocations for road maintenance and scholarship programs.
Despite these disbursements, the GAC report points to weaknesses in financial record-keeping, oversight mechanisms, and compliance with established public financial management procedures. These gaps, the auditors noted, create conditions that could enable misapplication of funds, unauthorized spending, or difficulties in verifying whether approved projects were fully executed.
The report further raises concerns about the overall accountability framework during the period under review, suggesting that lapses in supervision and documentation may have affected the proper delivery of intended development outcomes.
The audit covers a period that falls squarely within the administration of a former Nimba County Superintendent, placing renewed scrutiny on how county development resources were managed under that leadership structure.
The County Development Fund and Social Development Fund are intended to support critical local development priorities, including infrastructure expansion, educational support through scholarships, and community-level development projects aimed at improving living conditions across Liberia’s counties.
Governance and transparency advocates have long argued that such funds must be strictly managed with clear accountability mechanisms, given their direct impact on rural development and public welfare. They stress that audit findings of this nature should prompt swift corrective action to safeguard public resources and restore public confidence.
The latest GAC report is expected to intensify calls for further administrative review and possible follow-up actions by relevant oversight institutions. Anti-corruption advocates have consistently maintained that audit findings should not remain merely procedural documents, but should serve as a foundation for accountability, recovery of misapplied funds where necessary, and institutional reform.
As the report circulates, attention is likely to focus on how authorities will respond to the identified irregularities and whether further investigations will be launched to determine responsibility for the financial and administrative lapses documented during the audit period.
The findings underscore persistent challenges in the management of county-level development funds and reinforce growing demands for stronger financial oversight, transparency, and enforcement mechanisms across Liberia’s public sector.
