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Thursday, September 3, 2026

Liberia Institute of Public Accountants Forwarded to Anti-Corruption Commission for Investigation

Monrovia – The General Auditing Commission (GAC) has referred the Director General of the Liberia Institute of Public Administration (LIPA), Oblayon B. Nyemah and key members of the senior management team to the Liberia Anti-Corruption (LACC) for further investigation over transactions observed in an undisclosed account obtained through confirmation request submitted to International Bank Liberia LTD. 


Report by Gerald C. Koinyeneh – [email protected]


According to the GAC audit report which covers the fiscal years 2012/2013 to 2015/2016 recently released to the National Legislature, LIPA Management did not disclose the International Bank Account to the GAC during the audit; which it noted that the entity carried out several transactions in this account. 

The LIPA Management admitted to the GAC finding that it takes note of the “inadvertent lapse on the disclosure of the Account Title: Liberia Institution of Public Administration Account”.  

But the GAC countered that “LIPA Management assertion that its failure to disclose its International Bank (Liberia) Limited Account titled Liberian Institute of Public Administration instead of the Liberia Institute of Public Administration was an inadvertent lapse and cannot be supported.  

The GAC said a sample analysis of transactions from the account shows that a total amount of US$80,725 was paid to Mr. Beford Quie, a staff at LIPA; while it also discovered that most transactions in this IB Bank account were not recorded in the cashbook of LIPA. 

The audit further observed that the Liberia Institute of Public Administration made payment for various items in the amount of US$58,797 and LD$490,293 without adequate support documentation. 

The GAC audit also noted that the LIPA Management made payments to several employees amounting to US$40,872 for daily subsistence and incidental allowances for foreign and domestic travels without evidence that these allowances were retired or accounted for; while also revealing that LIPA management made multiple payments amounting to US$118,063 to several individuals or employees of the entity, rather than the service providers of the goods and services to LIPA. 

The audit further noted the LIPA Management made payments in the name of  former and current employees who overstayed their leave but still maintained on the payroll amounting to LD$966,434, while US$13,379.00 payment was made for honorarium to employees and internal facilitators without evidence of a formal policy. 

The GAC concluded that the activities and financial transactions of the Liberia Institute of Public Administration are not that in compliance, in all material respects, with stated laws and regulations. 

“The LIPA Management did not maintain fixed assets registry that would show a list of coded assets, date of purchase, cost, location, assignee and current condition.”

“Due to the absence of fixed assets listing that meets the requirement of the PFM Act; we were unable to obtain reasonable assurance as to the accuracy and completeness of the assets owned by LIPA,” the GAC said. 

Despite the establishment of several anti-graft agencies to help curb corruption in public places, there continues to be reports of massive corruption in the Ellen Johnson led Government. 

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