Monrovia – The Common Auditing Fee’s (GAC) audit of the Consolidated Fund, which revealed persistent lapses in public monetary administration, has ignited a heated trade between supporters of the ruling Unity Social gathering (UP) and the opposition Coalition for Democratic Change (CDC). Either side are buying and selling accusations over who higher managed state assets.
By Gerald C. Koinyeneh, [email protected]
The controversy deepened after Finance and Growth Planning Minister Augustine Kpehe Ngafuan appeared on state radio to reply to the audit, which flagged US$2.8 million in undocumented expenditures. Ngafuan dismissed allegations of fraud, calling the discrepancies “documentation points.”
Evaluating the 2024 audit (underneath UP) with the 2023 audit (underneath CDC), Ngafuan argued that the present authorities carried out higher. “In addition to documentation points and funds with out legislative approval, final 12 months’s report was certified, that means it was typically sound with minor exceptions,” he mentioned. “2023’s audit, nonetheless, was opposed—the Auditor Common discovered main gaps. The $2.8 million cited this 12 months pales compared to $4.27 million flagged in 2023.”
Ngafuan famous that over-expenditures in 2024 amounted to US$2.8 million in comparison with US$96 million in 2023, which he mentioned confirmed enhancements. He emphasised that audit findings level to administrative errors, not theft, and urged the Liberia Anti-Corruption Fee (LACC) to research each years.
“Fraud requires intent and motion. Somebody may mismanage funds with out intending theft. It’s the LACC’s function to research and make clear these points,” he mentioned.
Broader Financial Pressures
Regardless of his protection, Ngafuan faces mounting criticism amid a worsening financial system. Analysts argue the minister seems rattled that he’s underneath immense strain for the present unhealthy state of the financial system. Liberians are typically complaining concerning the unhealthy state of the financial system and that the minister of finance doesn’t seem like in cost in a manner that assures confidence of an financial turnaround.
In accordance with analysts Mr. Ngafuan doesn’t seem targeted on the bread and butter points, problems with job creation and personal sector led progress. Virtually two years for the reason that Rescue mission has assumed workplace, Liberians have seen that the Authorities continues to be within the shadows of the CDC administration. Costs of fundamental commodities proceed to rise between January 2024 and July 2025. In accordance with numbers from LISGIS’ Shopper value report, inflation for the reason that CDC left energy has risen by 15.75 %. Between July and June 2025, inflation has elevated by about 3 % in response to the LISGIS figures. The components for these will increase proceed to dumbfound and problem.
The Authorities has not been in a position to overturn harmonization which was an election promise. Former Minister Samuel Tweah problem has challenged the federal government that “ harmonization can’t be undone.” Thus far the minister’s Tweah’s problem stays. The Common Allowance and Primary salaries techniques that have been mixed by the CDC administration has not been undone, and the extravagant salaries of some 5,000 to 7000 Authorities employees which was lowered to make room for round 15,000 authorities employees have additionally not been reversed.
Critics additionally be aware the federal government’s failure to undo the controversial “harmonization” coverage, regardless of marketing campaign guarantees. Former Finance Minister Samuel Tweah had argued that harmonization “can’t be undone,” and two years into the UP-led “Rescue Mission,” his problem nonetheless stands.
In the meantime, flagship CDC-era applications reminiscent of free tuition at public universities and free WASSCE charges stay intact, however the authorities is struggling to maintain them. UL’s price range rose from US$18 million in 2017 to US$30 million in 2023 underneath CDC, with academics’ salaries rising by greater than 60 %. The Rescue Mission has but to match this document and now faces open confrontation with UL administration.
Final week, the UL president needed to have interaction the Senate Committee on training to supply some help for the UL, drumming public pressures on the federal government and the finance minister for seemingly abandoning the UL. In response, Minister Ngafuan mentioned on ELBC morning present that the UL request is an off price range request that needs to be thought-about rigorously due to the way in which off price range points are typically handled within the nation. However specialists opine that the Minister could also be unsuitable for the reason that allocation in query was authorized within the 2025 nationwide price range however was singularly utilized by the minister to pay UL adjoint professor for the 2024 fiscal 12 months. Authorized specialists query the authority the finance minister to switch appropriation from one fiscal 12 months to be used in a earlier fiscal 12 months with out legislative backing.
The Authorities and the minister have additionally come underneath strain for the current audit of the consolidated account. Whereas FrontPage Africa has reported on $2.8 million that can not be account for, a deeper dive into the GAC audit reveals that the questionable and presumably unlawful expenditures may rise to greater than $100 million, starting from.
The GAC Audit Past $2.8 Million
Whereas a lot consideration has centered on the lacking US$2.8 million, a more in-depth take a look at the GAC report reveals deeper structural issues:
- Eleven state-owned enterprises (SOEs) owed US$10.16 million in earnings taxes however paid solely US$5.6 million.
- Ten of the 11 SOEs weren’t assessed for company taxes. Solely LPRC paid partially (US$246,983 of US$575,047 due).
- Solely LEC and LWSC have been assessed for Items and Companies Tax (US$1.8 million), however LWSC paid simply US$14,707.
The shortfall raises questions over a number of million {dollars} in uncollected revenues.
CDC supporters have seized on these gaps. Former Weah administration official Isaac Doe cited different crimson flags within the audit, together with:
- US$2.97 million in unexplained prior interval changes;
- US$12.5 million in “vendor shares” with no supporting schedules;
- US$10.3 million variances between Consolidated Fund and company studies;
- US$2.8 million spent with out legislative approval;
- US$78.2 million under-disbursed to 106 ministries and businesses;
- US$6.1 million discrepancies between IFMIS ledgers and reported figures.
In accordance with Doe, these points level to as a lot as US$115 million in questionable spending.
Ngafuan’s Response
Ngafuan insisted a lot of the flagged transactions predated his tenure and have been largely funds to settle arrears for well being groups and universities. “The auditor didn’t allege fraud or misappropriation. Had there been fraud, we might not have acquired a certified opinion,” he mentioned.
Of greater than US$735 million in transactions, he added, solely US$2.8 million have been flagged for insufficient documentation. He highlighted reforms underway, together with an Digital Doc Administration System (EDMS) anticipated by December 2025 to deal with record-keeping weaknesses.
“Think about restarting a system that was virtually solved in 2011,” Ngafuan mentioned. “We at the moment are expediting an digital system to completely shut these gaps.”
The UL Funding Standoff
The audit controversy overlaps with a simmering standoff between the federal government and the College of Liberia (UL). UL President Dr. Layli Maparyan not too long ago appealed to the Senate for US$500,000 in emergency reduction to cowl pressing repairs and contractor funds, warning of delays in reopening the semester.
She famous that UL requested US$41 million in the course of the price range course of however was allotted US$34 million—of which 90 % goes to salaries.
Comptroller Togar Gibson additional revealed that US$1 million earmarked for campus renovations was by no means acquired, prompting lawmakers to query whether or not the funds have been diverted.
Ngafuan countered that the federal government has absolutely launched UL’s authorized US$34 million price range, insisting the establishment will not be underfunded. “It’s one factor to ask for extra; it’s one other to make use of what you could have,” he mentioned, arguing that any extra request could be “off-budget.”
Lawmakers are anticipated to debate UL’s attraction and probe the destiny of the lacking US$1 million this week, as public strain mounts on each the college and the Finance Ministry.
