By: Tarr UB Garnett
Reporter|Ablee-Jay Media
(Buchanan, May 11, 2026)-The latest compliance audit report issued by Liberiaโs Auditor General, P. Garswa Jackson, has uncovered sweeping financial and administrative irregularities within the Grand Bassa County Administration, exposing what appears to be years of weak governance, poor financial controls, and questionable expenditure practices amounting to millions of United States dollars and Liberian dollars.
The audit, covering the period from July 1, 2018, to December 31, 2023, was formally addressed to Grand Bassa County Superintendent Karyou Johnson on April 23, 2026. The report delivered an โAdverse Conclusionโ โ one of the most serious findings in public sector auditing โ indicating that the county administration failed to comply with major provisions of Liberiaโs financial management, procurement, and governance laws.
According to the General Auditing Commission (GAC), the county administration operated without several basic governance structures required under Liberian law. Auditors found no evidence of approved strategic or operational plans, no functional County Council, no county council meeting minutes, no senior management meeting records, and no monitoring and evaluation mechanisms during the period under review.
The report further revealed that management operated the county without annual reports, approved organizational structures, training plans, or a functional budget committee and budget unit. Auditors also cited discrepancies between the Integrated Financial Management Information System (IFMIS) Ledger and Fiscal Outturn Reports totaling more than US$1 million.
One of the most alarming discoveries in the report involves financial reporting and accountability. Auditors disclosed that the county administration failed to account for cash and in-kind contributions totaling US$167,389.64 reportedly provided by ArcelorMittal Liberia. The GAC additionally found that the administration lacked an approved financial manual and did not maintain an automated financial management or accounting system.
The report also highlighted major violations involving personnel and tax administration. Auditors stated that there was no evidence to suggest that management withheld and remitted mandatory NASSCORP contributions for employees and employers. The county administration also allegedly failed to withhold and remit Goods and Services Tax amounting to US$83,494.47 and more than L$7.4 million.
Further raising concerns over financial accountability, the audit revealed that payments totaling US$304,448.11 and over L$3 million were made without adequate supporting documentation.
Auditors also questioned fuel purchases amounting to US$11,492 and L$241,380 due to the absence of fuel consumption logs to justify whether the petroleum products were used for official county purposes.
In the area of procurement management, the GAC documented several irregularities involving contracts and payments. According to the report, county authorities entered into contracts worth US$1.9 million without the signatures of the Ministers of Finance and Justice as required by law. Auditors also identified unexplained variances between contract prices and actual payments made to contractors.
The report further stated that payments exceeding US$320,000 and L$38 million were made without evidence of approved procurement plans, while residential buildings were leased for US$30,000 without authorization from the General Services Agency (GSA).
Serious concerns were also raised regarding the management of county-owned assets. Auditors discovered that several yellow machines and earth-moving equipment had been abandoned in different locations without evidence of security protection. The county administration was also cited for lacking a fixed assets management policy, failing to code assets properly, and neglecting regular physical verification of county properties.
Perhaps the most troubling section of the audit centers on project management and contractor payments. The GAC disclosed that the county administration made payments amounting to more than US$1.8 million and L$96 million to contractors without securing advance payment guarantees โ a safeguard intended to protect government funds in the event contractors abandon projects.
The report further revealed that payments totaling US$577,340.04 and over L$58 million were made for projects without evidence of implementation. Auditors additionally found that second-phase contract payments totaling nearly L$40 million were disbursed without proof that contractors completed the required work.
Even more concerning, the audit identified several projects valued at more than US$680,000 and L$42 million that appeared incomplete and abandoned far beyond contractual timelines.
In its concluding observations, the General Auditing Commission warned that the widespread deficiencies and violations have created โmaterial concernsโ regarding the county administrationโs adherence to Liberiaโs legal and financial management framework.
The report is expected to intensify public scrutiny over the management of county development funds and may place mounting pressure on local authorities to respond to the findings, recover questionable expenditures, and implement long-overdue reforms in governance, procurement, and financial accountability across the county administration.
