Monrovia — The General Auditing Commission (GAC) has reported significant improvement in the National Public Health Institute of Liberia's (NPHIL) compliance with audit recommendations, with implementation rising to 81 percent in 2025, up from 61 percent in the previous audit follow-up phase.
The improvement is contained in the Auditor General's Annual Progress Report on the Implementation of Audit Recommendations for NPHIL, covering the audit follow-up period from August 20, 2024, to August 31, 2025. The report, addressed to NPHIL Interim Director General Dr. Sia Wata Camanor, was issued on December 15, 2025.
According to Auditor General P. Garswa Jackson, the audit follow-up--conducted in line with the GAC Act of 2014 and international auditing standards--shows that NPHIL implemented 75 out of 93 audit recommendations reviewed during the second phase of the exercise. This represents a notable increase from the 40 out of 66 recommendations implemented during the first phase.
"The overall result demonstrates a strong level of commitment by NPHIL to addressing audit issues and strengthening financial management and operational systems," the report stated.
Follow us on WhatsApp | LinkedIn for the latest headlines
Strong Performance in Financial and Project Audits
The audit follow-up assessed both financial statements and project audits at NPHIL. The financial statements audit recorded a 79 percent implementation rate, with 52 of 66 recommendations implemented. Meanwhile, the project audit posted an 85 percent implementation rate, with 23 of 27 recommendations addressed.
In total, 64 recommendations--about 69 percent--were fully implemented, while 22 recommendations, or 24 percent, were partially implemented. Seven recommendations, representing 7 percent, remain outstanding.
Based on the results, the GAC rated NPHIL as "Compliant - Light Green", placing the institution in the "Significant Implementation" category.
Governance and Accountability Emphasized
The report noted that the audit follow-up process included acquaintance meetings, validation of corrective actions, monitoring visits, and reviews of documentary evidence to confirm implementation claims. One on-site monitoring visit was conducted to verify records, systems, and procedures related to the audit recommendations.
Several major issues were fully resolved, including spending above approved procurement plans, non-preparation of quarterly interim financial reports, inappropriate disclosure of reporting periods, and the absence of functional internal audit activities for projects.
Sign up for free AllAfrica Newsletters
Get the latest in African news delivered straight to your inbox
However, the GAC indicated that some concerns remain partially resolved, including the failure to fully withhold and remit taxes, third-party payments, irregularities in project asset management, and the absence of a comprehensive risk assessment policy and process.
Call for Sustained Follow-Up
While commending NPHIL's management and staff for their cooperation, the Auditor General urged the institution to sustain its governance reforms and strengthen follow-up mechanisms, particularly to ensure the full implementation of the 29 recommendations that are either partially implemented or not implemented.
"The progress achieved is encouraging, but continued attention is required to fully close remaining gaps and promote accountability in the use of public resources," the report concluded.
The audit follow-up forms part of a nationwide exercise involving 62 government entities aimed at ensuring that audit recommendations translate into concrete reforms across Liberia's public sector.
