Monrovia — The General Auditing Commission (GAC) has commended the National Road Fund (NRF) for achieving a 93 percent implementation rate of audit recommendations, marking a dramatic improvement in governance, financial integrity, and accountability at the agency.
According to the Auditor General's Annual Progress Report on the Implementation of Audit Recommendations, the NRF implemented 56 out of 60 audit recommendations during the second phase of audit follow-up activities covering August 1, 2024 to August 31, 2025. This represents a significant leap from the 33 percent compliance rate recorded during the first phase of the audit follow-up.
In a formal communication dated December 15, 2025, and addressed to NRF Chief Executive Officer Hon. Joseta Neufville Wento, Auditor General P. Garswa Jackson, Sr. described the outcome as a strong demonstration of institutional commitment to reform and transparency.
"The audit follow-up review of the National Road Fund indicates a commendable level of compliance," the report states, noting that the NRF earned a "Fully Compliant - Green" rating, the highest possible assessment under the GAC's audit follow-up framework.
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Significant Compliance Gains
The report reveals that of the 60 recommendations issued, 53 were fully implemented, 5 were partially implemented, and only 2 were not implemented, both attributed to management responsibility.
Importantly, no recommendations were left unimplemented due to resource constraints, a distinction that places the NRF among the highest-performing public sector institutions reviewed during the period.
The GAC categorized the NRF's performance as "Significant Implementation (SI)" within the Infrastructure and Basic Services sector, underscoring progress in financial management, governance systems, and compliance with public sector regulations.
Robust Follow-Up Process
The audit follow-up process included acquaintance meetings, the submission and validation of audit recommendation trackers, monitoring visits, and verification of supporting documents. The NRF was found to be timely and responsive throughout the process, promptly engaging with the GAC and providing documented evidence of corrective actions.
The GAC conducted at least one monitoring visit to the NRF, during which implementation evidence--including records, systems, and procedures--was reviewed and validated.
Benchmark for Public Institutions
The Auditor General noted that the NRF's performance sets a positive benchmark for other government agencies, providing assurance to stakeholders, development partners, and the public on the effective use of public funds.
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"This level of compliance highlights the NRF's strong commitment to strengthening internal controls and accountability frameworks," the report emphasized.
The audit follow-up was conducted in accordance with the GAC Act of 2014, INTOSAI standards, and ISSAI 3000 Performance Auditing Standards, which require supreme audit institutions to track and report on the implementation of audit recommendations.
As Liberia continues efforts to improve public financial management, the GAC says the NRF's progress demonstrates how sustained follow-up and institutional cooperation can translate audit findings into tangible reforms.
