MONROVIA – The General Auditing Commission (GAC) has cited the Nimba County Administration for failing to provide adequate supporting documentation for more than US$444,100 in public expenditures, raising concerns about accountability and financial management within the county.
According to a recently released compliance audit, as reported by Voice of Buuyao Radio in Nimba County, the County Administration disbursed a total of US$444,100.75 without sufficient records to substantiate how the funds were utilized.
The audit reviewed expenditures made under the County Development Fund (CDF) and the Social Development Fund (SDF) between July 1, 2018, and December 31, 2023.
Auditors found that although the payments were approved through the County Project Management Committee, the transactions were not supported by essential financial records, including expenditure reports, receipts, invoices, and other documentation required to verify the legitimacy of the spending.
According to the GAC, the unsupported expenditures involved seven institutions and organizations, including the Nimba County Community College, Nimba County Health Team, Nimba County Security Council, Nimba County Sports Association, Denton Security Guard Services, the Nimba Indigenous Community Relief Organization (NICORA), and groups supporting persons living with disabilities.
In its findings, the Commission warned that the absence of supporting documentation significantly increases the risk of financial mismanagement and weakens accountability mechanisms.
“The absence of supporting documents increases the risk of misappropriation of public funds, fraudulent transactions, and violations of procurement procedures,” the audit report stated.
The GAC further noted that without proper documentation, auditors were unable to determine the validity, accuracy, and legitimacy of the expenditures, making it difficult to ascertain whether the funds were used for their intended purposes.
As part of its recommendations, the Commission has instructed the Nimba County Administration to provide a comprehensive accounting of all questioned expenditures and submit the necessary supporting documents for verification and review.
The audit forms part of the GAC’s ongoing efforts to strengthen transparency, accountability, and financial oversight in the management of public resources at the county level.
The findings are expected to intensify calls for stronger financial controls and improved recordkeeping practices within local government structures, particularly in the administration of development and social funds intended to support community projects and public services.
It remains unclear whether the County Administration has responded to the audit findings or begun compiling the documentation requested by the Commission.
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