A damning General Auditing Commission (GAC) Report, covering 2018 to 2023, has revealed that millions in public funds intended to develop Nimba County remain unaccounted for.
A recent audit by the General Auditing Commission has uncovered a series of financial and administrative irregularities within the Nimba County Administration, raising fresh questions about how public funds were managed over a six-year period.
The audit found that development projects worth US$735,624.03 in nine electoral districts were either abandoned or left unfinished. Auditors said there was no evidence that county authorities carried out proper monitoring or quality control to ensure the projects were completed as planned.
Among the findings was a US$500,000 contract awarded to Khaili & Son for the supply of spare parts. According to the report, the company delivered spare parts valued at only US$165,000, leaving US$335,000 unaccounted for.
The GAC also flagged irregularities in fuel purchases. County authorities approved US$287,043.75 for the purchase of 71,561 gallons of diesel, but records reviewed by auditors showed that US$304,342.76 was spent on 76,086 gallons. The report noted that US$17,300 was spent on an additional 4,325 gallons without approval from the county sitting.
One of the largest concerns raised in the audit involves discrepancies between fiscal outturn reports and county financial records. Auditors identified variances totaling US$5,057,093.26 between FY2018/2019 and FY2022/2023 and said there was no evidence of approved recast budgets to explain the differences.
The report further revealed that payments totaling US$2,544,572.26 and L$34,829,993.22 were made for goods and services without supporting documents. Auditors also found that financial assistance and contributions amounting to US$444,100.75 were provided to various institutions without records showing how the funds were used.
According to the GAC, county officials also failed to provide evidence that Personal Income Tax (PIT) totaling US$21,631 was withheld and remitted to government revenue accounts between September 2021 and December 2023.
The audit found that management made third-party payments totaling US$457,914.99 and L$18,767,317.16 on behalf of employees instead of paying service providers directly. Auditors noted that the practice made it difficult to verify whether the funds reached their intended recipients.
Additional issues identified include travel-related expenditures amounting to US$9,705 and L$1,620,920.77 that did not meet required financial procedures, as well as irregularities involving fixed assets valued at US$224,549.
The report also questioned how US$1,485,500.68 from the Social Development Fund contributed by ArcelorMittal Liberia was used. Auditors said county authorities failed to provide expenditure reports or detailed records showing how the money was spent.
Revenue generated from metal scrap sales also came under scrutiny. The GAC identified irregularities involving US$849,318.63 and said documentation related to the transactions was either incomplete or unavailable for verification.
The audit further highlighted problems involving account receivables totaling US$137,976.06 and account payables amounting to US$390,111.39.
In its report, the GAC called on county authorities to account for the questioned transactions and address weaknesses in financial management and record-keeping.
“The absence of supporting documentation, unexplained variances, and failure to account for public funds undermine transparency and accountability in the management of county resources,” the GAC stated in its audit report.
Nimba Milked! -Audit Report Reveals ‘Missing’ Millions
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