A thorough investigation by Verity News has uncovered a damning case of alleged payroll fraud at the Internal Audit Agency (IAA), implicating its Director General, Mr. David A. Kemah, in the continued disbursement of salary payments to a deceased employee nearly a year after her death.
According to financial documents, including verifiable payrolls, obtained by this paper, the IAA continued to request and expend salaries for Jassagbe Chenoweth Nuquaye, an Audit Supervisor who passed. Her monthly salary of US$1,006.50 was regularly requested long after her death had been recorded.
Jassagbe C. Nuquaye, a deceased employee of the IAA died in November 2022; yet the IAA requested and received monies from the Ministry of Finance and Development Planning (MFDP) and allegedly used it to their own benefits. The investigation by Verity News has obtained evidence of the IAA collecting salaries from the MFDP up to August 2023 in Nuquaye’s name with the following employment details:
- Employee Name: Jassagbe Chenoweth Nuquaye
- Position: Audit Supervisor
- Employee ID: 25674
- Social Security: 6400430709
- Bank Account (USD): 005.2193-10010001-02
- Department: Administration and Management
- Source: MFDP Official Payroll register
- August 21, 2023
- Exchange rate: 185.4600
- USD Ratio: 80%
- LRD Ratio: 20%
This revelation raises serious concerns about weak internal controls, potential collusion, and the overall integrity of the agency’s financial oversight, particularly damning given that the IAA is tasked with preventing the very kind of fraud it now appears to be committing under the watch of Director General David Kemah.
The IAA is an integrity institution passed into law 2013 by an Act of parliament to establish internal audit function across all branches of the Liberian government. The IAA structured its audit work into 10 key priority areas to instill internal controls intended to prevent the waste and abuse of public resources. Payroll and personnel management happens to be one of these priorities set to curtail corruption across government’s agencies and line ministries. Unfortunately, the IAA is now caught at the epicenter of what it should be fighting against.
The investigation by this paper also established that the salary payment of the IAA is not done by the direct deposit process of the MFDP and CSA due to its semi-autonomous nature. The IAA usually submits its monthly payroll to the MFDP upon prior approval by the CSA and gets paid through the Dummy Payroll from the MFDP on a bulk check containing the total sum in both 20% Liberian and 80% United dollars before the most recent changes in currency percentages of payrolls under the current finance minister.
It was also established by our investigation that upon receipt of the bulk check from the MFDP, the IAA prepares its internal payroll for posting of salaries to individual employees’ accounts at the commercial banks (IBLL & SIB). At this point, the IAA executes adjustments affecting each employee at their own discretion.
The Verity News is currently in possession of multiple payroll copies and hard facts exposing that there has been series of payroll fraud, manipulations, and discrepancies at the IAA. But the payroll fraud is not an isolated incident. It is part of a larger pattern of mismanagement, conflict of interest, and possible embezzlement under the watch of Director General Kemah.
Conflict of Interest and Contract Fraud:
In a separate but equally damning discovery, Verity News has confirmed that DG Kemah awarded a vehicle rental contract to a company controlled by his wife who once used a Facebook page “Nasi Watson (Barake Kemah)”.
The service-based rental deal, operating under a shell company “E12 Incorporated,” has been receiving monthly payments of US$1,950 since the beginning of Fiscal Year 2024 for the rental of a Toyota Corolla (License Plate: A116871) used by IAA staff.
The contract bills the government for 30 days of purported “services” rendered, even though the vehicle is only used from Monday to Friday, leading to a monthly overpayment of US$455, or an estimated US$5,460 annually.
Pattern of Corruption:
While the payroll fraud appears to be graver, its connection to the E12 Incorporated vehicle scheme suggests something far more systemic, perhaps a symptom of alleged institutionalized embezzlement. Both cases involve:
Unauthorized or unjustified disbursements of public funds;
Documentation riddled with inconsistencies or outright fabrication;
A lack of proper oversight or financial controls;
A central figure – DG David A. Kemah – approving and benefiting from these transactions:
In both scandals, the payments were made on a routine monthly basis, persisted for an extended period, and were facilitated through internal processes that failed to detect or report anomalies.
Moreover, both the deceased employee’s account and the rental company’s payments continued without triggering internal red flags, raising the possibility of deliberate suppression or manipulation of audit processes.
Sham Company and Misused Authority
Verity News’ investigation into E12 Incorporated reveals it to be a shell company, with no known physical address, no listed employees, and a phone number that traces back to Kemah’s own office. Service contracts signed by the DG himself are marred by grammatical errors, blank fields, and vague language, similar to documentation irregularities seen in the deceased employee’s payroll records.
Additionally, while E12 is contractually responsible for vehicle maintenance and repairs, no official IAA records support that such services were provided, further raising suspicions of financial impropriety.
Eyewitnesses report and video evidence in possession of this paper show that the rented Toyota Corolla was and is seen daily at IAA headquarters, reinforcing suspicions that the contract was tailored more for convenience and personal benefit than for legitimate operational needs.
Integrity in Question:
Together, these two scandals reflect a culture of impunity and self-dealing that has taken root within an agency meant to enforce accountability and safeguard public funds. As a constitutionally mandated integrity institution, the IAA’s role is to:
Conduct independent audits across government entities;
Prevent and detect fraud, waste, and abuse;
Promote transparent governance;
Enforce compliance with financial standards.
Instead, the agency finds itself embroiled in the very abuses it was established to prevent, casting serious doubt on its credibility and leadership.
Calls for Accountability:
The revelations have prompted growing outrage among governance watchdogs, anti-corruption groups, and civil society actors, who are now demanding:
A forensic audit of the IAA’s finances;
Immediate suspension of Director General Kemah;
Criminal investigations into both the payroll fraud and the vehicle rental scheme.
These twin scandals have become a stark warning of how institutional power can be manipulated to enrich individuals at the expense of taxpayers, especially when oversight mechanisms are deliberately undermined.
As Liberia battles persistent issues of public sector corruption, the Internal Audit Agency, a pillar of fiscal accountability, now stands as a symbol of what happens when the guardians, gatekeepers, and guarantors of integrity abandon their fiduciary duty.
