-Rep. Taa Wongbe Demands Investigation as GAC Report Reveals Financial Irregularities, Idle Equipment, Failed Infrastructure Projects
NIMBA COUNTY, Liberia – A damning audit of Nimba County’s Social Development Fund (SDF) and County Development Fund (CDF) has triggered fresh calls for accountability after uncovering millions of dollars in unsupported expenditures, abandoned development projects, missing equipment parts, and major financial discrepancies spanning more than five years.
The findings, contained in a Compliance Audit Report issued by the General Auditing Commission (GAC) covering the period July 1, 2018, to December 31, 2023, have prompted Nimba County District #9 Representative Taa Z. Wongbe to call for immediate investigations and possible prosecution of individuals found responsible for the alleged mismanagement of public resources.
After reviewing the report, Representative Wongbe described the findings as shocking and deeply troubling.
“I have thoroughly reviewed the Auditor General’s report regarding the management of Nimba County’s Social Development Fund and County Development Fund from 2018 to 2023, and every Liberian, especially Nimbaians, should be furious and disgusted,” Wongbe declared.
He accused officials responsible for managing county development resources of betraying the trust of citizens.
“Those in power stole from our people, mismanaged resources, and bled funds meant for development,” the lawmaker asserted.
More Than US$2.5 Million Lacks Documentation
Among the most significant findings, auditors reported that over US$2.5 million and L$34.8 million in expenditures were processed without adequate supporting documentation.
According to the report, county authorities failed to provide invoices, receipts, payment vouchers, expenditure reports, and other records necessary to verify how the money was spent.
The GAC warned that such practices significantly increase the risk of fraud, waste, abuse, and misappropriation of public resources.
Auditors also discovered a staggering US$5,057,093.26 discrepancy between figures reported by national authorities and those maintained by county officials.
The variance has raised serious concerns about financial reporting and accountability within the county administration during the audit period.
Abandoned Projects Across Nimba
The audit further found that approximately US$735,624.03 was spent on projects that were either abandoned, incomplete, or failed to achieve their intended objectives.
Photographs attached to the audit report appear to support the auditors’ conclusions.
One image shows what was identified as the Whoo Bridge Project in Dorpa Town, District #9, reportedly valued at US$50,000. The structure appears unfinished, with exposed steel reinforcement bars protruding from partially constructed concrete pillars standing in a stream.
Another photograph depicts an unfinished bridge project connecting communities in Zoe Clan, Electoral District #7, reportedly valued at US$20,000. Instead of a functioning bridge, the image shows what appears to be a deteriorated wooden structure resting in muddy terrain.
Residents say such projects were expected to improve transportation and connectivity in remote communities but have instead become symbols of failed development.
School Building Left Unfinished
The report also highlights concerns about educational infrastructure.
Among the attached photographs is an unfinished school building reportedly constructed in Gorpea Town, Binnon District #9, under a contract valued at approximately US$46,666.
The structure appears abandoned, with no evidence of occupancy or educational activities taking place.
Critics argue that unfinished projects such as the Gorpea school have deprived communities of essential public services while consuming scarce development resources.
Nearly US$1 Million Spent on Equipment Repairs
One of the most troubling aspects of the audit involves expenditures related to heavy-duty county equipment.
According to the GAC, county authorities spent US$978,297.68 on equipment repairs, servicing, maintenance, and related works—exceeding the approved budget by more than US$478,000.
Yet auditors reported that much of the equipment remained non-functional.
Photographs included in the audit appear to reinforce those findings.
One image shows a Caterpillar 320D crawler excavator parked at the former LPMC Compound and surrounded by vegetation, suggesting prolonged inactivity.
Another photograph depicts a Renault tipper truck sitting idle with several wheels missing while parked at the same location.
A third image shows a motor grader in Kinnon Town, District #3, apparently abandoned and partially overgrown.
The images have fueled public concerns about whether taxpayers received value for nearly one million dollars spent on repairs and maintenance.
Spare Parts Missing
The audit also identified serious procurement and inventory management concerns.
Auditors reported that approximately US$335,000 worth of spare parts could not be physically verified as delivered.
In addition, another US$224,549 worth of spare parts was reported stolen or missing from county equipment inventories.
The findings have intensified calls for criminal investigations into procurement practices and asset management during the period under review.
US$444,000 in Financial Aid Cannot Be Accounted For
The GAC further questioned US$444,100.75 disbursed as financial assistance to several institutions.
Beneficiaries reportedly included the Nimba County Community College, Nimba County Health Team, Nimba County Security Council, Nimba County Sports Association, Denton Security Guard Services, NICORA, and organizations supporting persons with disabilities.
However, auditors found no adequate utilization reports or supporting documentation showing how the funds were ultimately used.
As a result, the Commission said it could not verify whether the expenditures achieved their intended purposes.
No County Council Meetings for Two Years
Perhaps most alarming, the audit found that no official County Council Sitting was held between January 2022 and December 2023.
County Council meetings are considered one of the principal mechanisms for public oversight of county development funds.
Observers say the absence of council sittings effectively removed a critical layer of accountability while millions of dollars in public funds were being spent.
Wongbe argued that the lack of oversight created an environment where financial mismanagement could flourish unchecked.
GAC Issues Adverse Conclusion
The cumulative effect of the findings led the General Auditing Commission to issue an “Adverse Conclusion” against the county administration.
An adverse conclusion is among the most serious audit opinions and indicates that auditors found pervasive deficiencies significant enough to undermine confidence in the management of public resources.
The conclusion suggests that the financial records and supporting documentation provided by county authorities were insufficient to establish that public funds were managed properly.
Calls for Investigation and Asset Recovery
In response, Representative Wongbe is urging President Joseph Nyuma Boakai to ensure that the findings do not end with the publication of the report.
He called on the Liberia Anti-Corruption Commission (LACC), Ministry of Justice, and the Asset Recovery and Property Retrieval Task Force to launch immediate investigations into unsupported expenditures, abandoned projects, missing equipment parts, and procurement irregularities.
“The findings should not end with the publication of a report,” Wongbe emphasized. “Where warranted, there must be recovery of public assets and accountability for those responsible.”
Push for Real-Time Auditing
The Nimba lawmaker also used the audit’s findings to advocate for broader reforms in public financial management nationwide.
He called for continuous audits, quarterly compliance reviews, real-time project monitoring, stronger internal controls, and full public disclosure of county expenditures.
“This is exactly why Liberia cannot continue the practice of waiting until the end of a government’s term to discover what happened to public resources,” Wongbe said. “By then, the money is gone, the projects are abandoned, and the people have already paid the price.”
As pressure mounts for answers, many Nimbaians are now waiting to see whether anti-corruption institutions and law enforcement agencies will act on what may be one of the most consequential county-level audit reports released in recent years.
For residents who have long demanded better roads, functioning schools, improved healthcare facilities, and stronger local infrastructure, the audit’s findings have reignited a fundamental question: what happened to the millions of dollars intended to improve their lives?
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