By Amos Harris
IPNEWS: Liberia’s National Disaster Management Agency (NDMA) is under intense scrutiny after a damning follow-up audit by the General Auditing Commission (GAC) revealed near-total disregard for oversight recommendations meant to strengthen accountability and protect public resources.
According to the Auditor General’s Annual Progress Report on the Implementation of Audit Recommendations, NDMA implemented only one out of 82 audit recommendations between August 30, 2024, and August 31, 2025—an alarming compliance rate of just 1 percent.
The report, released in December 2025, paints a picture of an agency mired in persistent governance failures and institutional inertia.
Auditor General P. Garswa Jackson, warned that NDMA’s continued failure to act on audit findings places public funds at significant risk and undermines confidence in an institution entrusted with safeguarding lives and property during emergencies.
The report further shows that NDMA’s noncompliance is not a recent development but a pattern spanning multiple audit cycles.
During the first phase of audit follow-up from September 6, 2022, to March 29, 2024—the agency failed to implement a single recommendation.
In the subsequent phase, covering August 2024 to August 2025, only one recommendation was addressed, leaving overall compliance virtually unchanged.
Auditors cited chronic weaknesses, including poor accounting for public funds, repeated violations of public financial management and procurement laws, and fragile internal control and governance systems.
Accountability advocates warn that these deficiencies substantially increase the risk of waste, misuse of public resources, and potential corruption.
The GAC also raised concerns about NDMA’s lack of cooperation during the audit follow-up process.
While the agency attended an initial acquaintance meeting and acknowledged receipt of audit documents, auditors reported prolonged delays, slow responses to official correspondence, and little to no evidence of corrective action.
As a result, auditors were unable to conduct monitoring visits to verify implementation of recommendations.
NDMA was subsequently classified as “Partially Compliant,” with the report noting that the agency failed to meaningfully engage beyond the introductory stage of the follow-up process.
Audit recommendations are designed to address serious deficiencies, including undocumented or missing funds, weak oversight mechanisms, and noncompliance with laws and regulations.
When ignored, auditors caution, these vulnerabilities persist—creating fertile ground for abuse and corruption.
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 as part of broader efforts to promote transparency and accountability.
NDMA is responsible for disaster preparedness and emergency response to floods, fires and other crises.
Weak financial management and governance failures, the report warns, could directly undermine the agency’s capacity to respond effectively when emergencies strike.
“When public funds are not properly managed, communities may suffer during emergencies because resources are unavailable or misused,” the report cautions.
Although the audit stops short of directly accusing NDMA officials of corruption, governance experts argue that sustained failure to address audit findings is a major red flag.
Transparency advocates insist that without urgent corrective action, public trust in the agency’s mandate will continue to erode.
The Auditor General’s message is clear and uncompromising, audit reports must translate into concrete reforms, not prolonged inaction.
Until NDMA fully implements outstanding recommendations and demonstrates measurable improvements, serious questions will persist over the management of public funds intended for disaster preparedness and emergency response.
