Liberia’s Minister of Finance and Development Planning, Augustine K. Ngafuan, has strongly defended the government against recent findings from the General Auditing Commission (GAC), which flagged US$2.8 million in payments made without adequate supporting documentation.
Speaking Monday on ELBC 99.9 FM’s Super Morning Show, the Minister described the issue as an administrative challenge rather than evidence of fraud, while at the same time calling on the Liberia Anti-Corruption Commission (LACC) to conduct a forensic investigation into both the current and past audit reports.
The GAC report cited inadequate receipts, invoices, and liquidation records covering expenditures totaling US$2.85 million. But Minister Ngafuan insisted this did not amount to theft, stressing that audit qualifications often reflect documentation gaps and system weaknesses, not fraud.
“The auditor did not say there was fraud. They did not say there was misappropriation. What they said is that for some transactions, documentation was not adequate. That is a systemic issue,” Ngafuan clarified.
Minister Ngafuan went further to explain the different types of audit opinions issued globally, noting that Liberia’s shift from an adverse opinion in 2023to aqualified opinion in 2024 must be viewed as a step forward.
“There are four categories of audit opinions,” Minister Ngafuan explained. “First, the Unqualified Opinion (Clean Report), which is the best outcome, means financial statements are free from material misstatements and fairly presented. Second, the Qualified Opinion, which is generally good but comes with exceptions. It means the financial statements are fairly presented ‘except for’ certain issues, such as inadequate documentation. This is what Liberia received in the 2024 report.”
He added: “Third is the Adverse Opinion, a very serious finding, where the financial statements are materially misstated and unreliable. Unfortunately, this is what Liberia received in 2023 under the past administration. And fourth, the Disclaimer of Opinion, which is the worst outcome because the auditor cannot form an opinion at all due to missing or unreliable records.”
Minister Ngafuan concluded: “The key point here is that Liberia has moved from an adverse opinion in 2023 to a qualified opinion in 2024, which is significant progress. It shows we are taking steps in the right direction, even though challenges remain.”
He compared the current findings with those of 2023, pointing out what he sees as clear signs of progress:
“In 2023, the auditors reported US$4.27 million with no documentation at all. They also flagged US$96 million in payments made without legislative approval. Compare that to this year – it’s down to just US$2.8 million. That shows systemic improvement.”
Ngafuan emphasized that such findings should not be exaggerated into corruption claims. He argued that many of the flagged transactions could be verified through spending entities such as the Ministry of Education and county health teams. He cited as an example a US$423,000 payment to the Ministry of Education for local scholarships at various universities that was included among the transactions deemed inadequately documented.
The finance minister, however, stopped short of brushing off the matter entirely. He issued what he described as a “clarion call” for the LACC to investigate both the 2023 and 2024 audit findings.
“For fraud, you need intent and action. Sometimes errors or weak archiving led to these gaps. That is why I am begging the LACC to investigate – not just the US$2.8 million this year, but also the US$96 million in 2023. Let this country know the truth,” Ngafuan declared.
Ngafuan acknowledged Liberia’s long-standing problem with archiving government documents, noting that his ministry is fast-tracking the introduction of an electronic document management system to modernize records-keeping.
“This is a perpetual challenge. Documents get misplaced across ministries, agencies, and counties. Back in 2011, I signed a contract to modernize archiving at Finance, but unfortunately that system broke down over time. We are now reviving it to ensure this problem is solved once and for all,” he explained.
The interview also turned personal when Ngafuan confirmed receiving a text message from Spoon Network CEO Stanton Witherspoon, allegedly calling him a “bloody liar.” Ngafuan dismissed the attack as part of a wider campaign of negativity against the government.
“He sits on his talk show and spews out a spoonful of negativity. If you say nothing is working and I say things are working, then yes, I’ve done something to him. But it doesn’t move me. I am focused on roads, education, and national development,” the finance minister stated.
He urged journalists to maintain balance and avoid projecting only negative narratives.
“We do not claim perfection. We must be held accountable. But when people refuse to see the positives, they mislead the public. Give the people the full picture,” he appealed.
Ngafuan said distractions would not derail his focus on development priorities under President Joseph Boakai’s administration. He highlighted ongoing infrastructure projects such as the Gbarnga–Mendikoma Highway and the Harper–Fishtown corridor, as well as past achievements including securing funding for the Ministerial Complex and road projects during his earlier tenure as Finance Minister.
“I came back to serve because the people wanted me to. My focus is on ensuring we deliver roads, schools, and better economic opportunities. The noise will not distract us,” Ngafuan asserted.
