GAC Uncovers Massive Financial, Materials Misapplications at Liberia College of Physicians and Surgeons

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The GAC audit revealed that payment amounting to US$239,261.60 and L$4,317,704 were made on vouchers that were not pre-numbered, while 18 pieces of fixed assets costing US$36,620 were not presented for physical verification

Monrovia – The General Auditing Commission (GAC) under the tutelage of Auditor General Yusador Gaye has reported that the activities and financial transactions of the Liberia College of Physicians and Surgeons (LCPS) between 2014 and 2017 were not in compliance with the prescribed laws and regulations.


Report by Gerald C. Koinyeneh, gerald.[email protected]


The LCPS, established by an Act of Legislature in 2012 is clothed with the authority to, among other things, supply all secondary and tertiary hospitals with all requisite medical specialties to manage all forms of medical conditions.

The reports, released in 2019 covered Fiscal Years 2014/2015 and 2015/2016 under the administration of Dr. Roseda M. Marshall who served as LCPS’ president from 2013 to 2017 – the completion of her tenure.

In one of the reports, the GAC said: “Based on the audit work performed, we found that, because of the significance noted in the Basis for the Adverse Conclusion paragraphs above, the activities and financial transactions of the Liberia College of Physicians and Surgeons (LCPS) are not in compliance, in all materials respect, with stated laws and regulations.”

July 1, 2014 – June 30, 2015

The GAC audit revealed that payment amounting to US$239,261.60 and L$4,317,704 were made on vouchers that were not pre-numbered, while 18 pieces of fixed assets costing US$36,620 were not presented for physical verification.

According to the report, payment mounting to US$43,500 were made to some consultants as salaries without the deduction and remittance of the 10 percent withholding tax.

The audit revealed that there was no evidence of usage of 2,174.4 gallons of fuel value of 7,588.65 purportedly procured for generator, and the management did not prepare International Public Sector Accounting Standards (IPSAS) cash basis financial statement as adopted by the Government of Liberia.

Eight Nissan patrol jeeps, the GAC said, were disposed without evidence that that the disposal were undertaken in line with provisions of the PPCC Act and the GSA fleet management policy.

It also added that sitting fees totaling L$675,000 were paid to council members who are also fully employed as staff of LCPS.

“Management did not maintain an audit committee, annual audit plan, policy and procedure manuals to ensure the efficient and effective operations of the institute,” the GAC through Auditor General Gaye said.

July 1, 2015 – June 30, 2016

Meanwhile, for fiscal year 2015/2016, the GAC uncovered that payment amounting to US$328,400.26 and L$1,464,985 were made on vouchers that were not pre-numbered.

It pointed out that the management of LCPS expended US$67,500 on the purchase of two vehicles without adhering to the national competitive bidding procurement process.

According to the report, 102 pieces of fixed assets costing US$60,936 were not presented for physical verification and there were no delivery notes for US$8,823 spent on stationery, assorted materials and office equipment.

In addition, the GAC noted that the management did not present any contractual agreement for payments amounting to US$41,850 to Reliance Construction and Maintenance Company for rent and utility services.

“There was no evidence of usage of 2,174.4 gallons of fuel valued at US$6,337.50 purported procured for generator,” the report also maintained.  

And like in the previous fiscal year, the management did not maintain an audit committee, annual audit plan, policies and procedures manuals to ensure the efficient and effective operations of the institute.

The Liberia College of Physicians and Surgeons (LCPS) is the nation’s premier institution that is responsible to train skilled medical specialists to effectively and efficiently deliver health services by demonstrating the highest standard of medical evidence.

Since its establishment, the LCPS continues to receive support from the Government of Liberia, World Bank and the USAID to train post graduate specialists.

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