A leaked internal audit report in possession of this paper has exposed serious financial and procedural lapses at the Liberia National Commission on Arms (LiNCA), raising red flags about transparency, accountability, and compliance with national financial regulations.
The comprehensive audit report, covering the second quarter of 2025 and authored by LiNCA’s Internal Audit Unit, reveals a troubling pattern of unauthorized financial practices, undocumented expenditures, and systematic violations of the Public Financial Management (PFM) Law and Public Procurement and Concessions Commission (PPCC) Act.
Among the most alarming findings is the consistent failure of the finance office to route payment vouchers through internal audit for pre-compliance review.
Despite active disbursements during the first and second quarters, there were no supporting vouchers or compliance checks-a direct breach of financial regulations.
“Checks are issued from the comptroller/finance office with no evidence of payment voucher prepared or attached, which serves as proof of payment,” the report states.
The audit, led by Matthew Llyod Togba, Head of Internal Audit at LiNCA, further identifies the absence of key financial governance structures, including a petty cash policy, accounting manual, and automated accounting system.
The report warns that these gaps significantly expose the institution to misappropriation, mismanagement, and potential fraud.
Misuse of Intelligence Funds and Procurement Irregularities
The report also alleges the diversion of funds allocated for intelligence operations to unrelated expenditures, including the furnishing of conference rooms and offices. According to the auditors, these expenses were made without adherence to procurement guidelines or evidence of competitive bidding.
“Finances for intelligence purposes are diverted for other usage with no adherence to the fiscal policy rules of the 2025 approved National Budget,” the report reads.
Procurement activities, including the acquisition of fixed assets such as air conditioners, televisions, and office furniture, were reportedly conducted without the required documentation; include purchase orders, payment vouchers, and internal verification.
Internal audit also raised concerns over procurement activities totaling USD $13,150, which were conducted outside of the approved procurement plan.
“We identified that there were more procurement activities done by management without the procurement process being followed,” the report notes.
Payroll and Personnel Concerns
The audit flags human resource issues as well, including incomplete personnel files for nine employees. Missing documents include letters of employment, academic qualifications, job descriptions, and photo identification. The auditors also cited the absence of a staff movement log and inadequate performance evaluations.
Asset and Revenue Mismanagement
A physical count of LiNCA’s assets revealed that 276 items lacked coding, purchase dates, or cost records. Despite repeated requests, the audit team said management failed to provide documentation for several new pickups purchased for the Commission.
On the revenue side, discrepancies were found between internal cashbooks and official bank statements. For the quarter under review, the Commission reported a balance of USD $3,604, but auditors noted variances that, if left unreconciled, could lead to financial improprieties.
Official Request for Documents
In a separate memorandum dated July 18, 2025, the internal audit office formally requested source documents from LiNCA’s Comptroller, Mr. Abionor Kollah, regarding payments made to several vendors:
January 13, 2025: M Tech Enterprise -USD $4,900
February 17, 2025: African American Enterprise -LD $492,450
January 29, 2025: Office Equip Inc-USD $2,103
These transactions, the memo asserts, must be substantiated with payment vouchers, approved purchase orders, and related documentation to verify their legitimacy.
“We hope that these documents be provided to ascertain the accuracy and completeness of financial transactions in response to your claims,” Togba wrote.
No Audit Committee, No Deliverables
The report also revealed that LiNCA lacks an audit recommendations implementation committee (ARIC), making follow-through on past audits nearly impossible.
Furthermore, no evidence was found of project deliverables or completion reports-raising concerns about project accountability and the effective use of donor or government funds.
“Serious Violations”
In its conclusion, the report states unequivocally:
“All of these actions taken by management are serious violations to the PFM Laws, Code of Conduct and other financial regulations of government, which could lead to sanctions and penalties for breach of financial discipline.”
The Internal Audit Unit noted that it is operating under severe constraints, including the lack of a functional office printer, which has delayed documentation and reporting.
Nevertheless, the auditors emphasized their ongoing commitment to transparency and compliance.
As of press time, there has been no public response from LiNCA’s Chairman, Vice Chairman, Executive Director, or Comptroller, all of whom were copied in the internal audit findings and formal memos.
The report is now circulating among oversight institutions, and pressure is mounting for a full investigation into the allegations.
With Liberia’s national security and regulatory credibility at stake, civil society organizations and public watchdogs are calling on the General Auditing Commission (GAC), the Ministry of Finance and Development Planning (MFDP), and the Liberia Anti-Corruption Commission (LACC) to take swift action.
