Monrovia — A newly released audit follow-up report by Liberia’s General Auditing Commission (GAC) has raised serious red flags about governance, accountability, and potential corruption at the National Disaster Management Agency (NDMA) after the agency failed to implement nearly all recommendations from previous audits.
By Edwin G. Genoway Jr.
According to the Auditor General’s Annual Progress Report on the Implementation of Audit Recommendations, NDMA implemented only one out of 82 recommendations—a compliance rate of just 1 percent—during the period August 30, 2024, to August 31, 2025. The report was officially released in December 2025.
Auditor General P. Garswa Jackson Sr. warned that persistent disregard for audit recommendations places public funds at serious risk and erodes confidence in institutions tasked with protecting lives and property.
Repeated Audit Failures
The report reveals that NDMA’s noncompliance is not new. During the first phase of audit follow-up, covering September 6, 2022 to March 29, 2024, the agency failed to implement a single recommendation. In the second phase, spanning August 2024 to August 2025, NDMA implemented just one recommendation—bringing its overall compliance rate to a troubling 1 percent.
Auditors identified persistent weaknesses, including poor accounting for public funds, violations of financial and procurement laws, and weak internal controls and governance systems. Accountability advocates warn that such deficiencies increase the risk of misuse of public resources, waste, and corruption.
Limited Cooperation with Auditors
The GAC also expressed concern about NDMA’s limited cooperation with the audit follow-up process. While the agency attended an initial acquaintance meeting and acknowledged receipt of audit documents via email, auditors reported delayed meetings, slow responses to correspondence, and insufficient evidence demonstrating corrective action.
As a result, auditors were unable to conduct monitoring visits to verify whether recommendations were being implemented. NDMA was ultimately classified as “Partially Compliant.”
According to the report, NDMA failed to engage meaningfully in audit follow-up activities beyond the introductory stage, making it difficult to assess whether any substantive reforms were underway.
Why Audit Compliance Matters
Audit recommendations are intended to correct deficiencies such as missing or poorly documented funds, weak oversight mechanisms, and noncompliance with laws and regulations. When agencies ignore these recommendations, the same problems persist—creating fertile ground for corruption and abuse.
The audit follow-up process is mandated under the General Auditing Commission Act of 2014 and conducted in line with international auditing standards. Findings are shared with the President, the Legislature, the Public Accounts Committee, development partners, and the public to promote transparency and accountability.
Impact on Ordinary Liberians
For ordinary Liberians, the implications are far-reaching. NDMA is responsible for disaster preparedness and response, including floods, fires, and other emergencies that threaten lives and livelihoods. Poor financial management can directly affect the agency’s ability to respond effectively when disasters strike.
“When public funds are not properly managed, communities may suffer during emergencies because resources are unavailable or misused,” the report cautions.
While the audit does not directly accuse NDMA officials of corruption, governance experts say that persistent failure to act on audit findings is a serious warning sign. Transparency and accountability organizations often view such patterns as creating conditions where corruption can thrive.
A Clear Warning
The message from the Auditor General is unequivocal: audit reports must result in corrective action, not excuses.
Until NDMA fully addresses the audit findings and implements the remaining recommendations, serious questions will continue to surround the management of public funds meant for disaster preparedness and response.
The post Liberia: GAC Flags Massive Audit Failures at Disaster Management Agency, Raising Corruption Concerns appeared first on FrontPageAfrica.
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