Monrovia — The Basic Auditing Fee (GAC) has counseled the Nationwide Highway Fund (NRF) for attaining a 93 p.c implementation price of audit suggestions, marking a dramatic enchancment in governance, monetary integrity, and accountability on the company.
Based on the Auditor Basic’s Annual Progress Report on the Implementation of Audit Suggestions, the NRF carried out 56 out of 60 audit suggestions in the course of the second section of audit follow-up actions overlaying August 1, 2024 to August 31, 2025. This represents a big leap from the 33 p.c compliance price recorded in the course of the first section of the audit follow-up.
In a proper communication dated December 15, 2025, and addressed to NRF Chief Govt Officer Hon. Joseta Neufville Wento, Auditor Basic P. Garswa Jackson, Sr. described the result as a robust demonstration of institutional dedication to reform and transparency.
“The audit follow-up evaluate of the Nationwide Highway Fund signifies a commendable stage of compliance,” the report states, noting that the NRF earned a “Absolutely Compliant – Inexperienced” ranking, the best doable evaluation underneath the GAC’s audit follow-up framework.
Vital Compliance Positive aspects
The report reveals that of the 60 suggestions issued, 53 had been totally carried out, 5 had been partially carried out, and solely 2 weren’t carried out, each attributed to administration duty.
Importantly, no suggestions had been left unimplemented on account of useful resource constraints, a distinction that locations the NRF among the many highest-performing public sector establishments reviewed in the course of the interval.
The GAC categorized the NRF’s efficiency as “Vital Implementation (SI)” inside the Infrastructure and Fundamental Companies sector, underscoring progress in monetary administration, governance programs, and compliance with public sector rules.
Strong Comply with-Up Course of
The audit follow-up course of included acquaintance conferences, the submission and validation of audit suggestion trackers, monitoring visits, and verification of supporting paperwork. The NRF was discovered to be well timed and responsive all through the method, promptly participating with the GAC and offering documented proof of corrective actions.
The GAC performed not less than one monitoring go to to the NRF, throughout which implementation proof—together with information, programs, and procedures—was reviewed and validated.
Benchmark for Public Establishments
The Auditor Basic famous that the NRF’s efficiency units a optimistic benchmark for different authorities businesses, offering assurance to stakeholders, growth companions, and the general public on the efficient use of public funds.
“This stage of compliance highlights the NRF’s robust dedication to strengthening inside controls and accountability frameworks,” the report emphasised.
The audit follow-up was performed in accordance with the GAC Act of 2014, INTOSAI requirements, and ISSAI 3000 Efficiency Auditing Requirements, which require supreme audit establishments to trace and report on the implementation of audit suggestions.
As Liberia continues efforts to enhance public monetary administration, the GAC says the NRF’s progress demonstrates how sustained follow-up and institutional cooperation can translate audit findings into tangible reforms.
