-Superintendent Kou Meapeh Gono Terms GAC Audit Report

BY SHALLON S. GONLOR | shallonsgonlor@gmail.com

NIMBA COUNTY, Liberia — Nimba County Superintendent Kou Meapeh Gono has termed the comprehensive audit of the county’s financial operations from 2018-2023 the “worst form of results ever in the county’s history,” describing the findings as a gross violation of public trust and unpatriotic leadership to the people of Nimba.

The audit history of Nimba County shows a pattern of financial management failures, now culminating in a damning compliance audit by the General Auditing Commission (GAC). The investigation uncovered massive, systemic irregularities across county administrations. 

Past reviews of the Nimba County Social and County Development Funds — including audits covering fiscal years 2011-2013 — similarly found that local administrations consistently failed to provide detailed expenditure reports or follow the Public Procurement and Concessions (PPC) Act.

Speaking Thursday to journalists in Sanniquellie, Supt. Gono said she inherited a broken system and the audit was not meant to witch-hunt individuals, but to build a system that restores public trust, transparency, and accountability.

“My administration took over a broken system. There were no documents, and there were a lot of procedural errors,” she said. 

Superintendent Kou Meapeh Gono assumed office in mid-2024. She was nominated by President Joseph Nyumah Boakai in March 2024, faced the Senate confirmation process in April, and was officially inducted shortly after.

Upon resuming office, Supt. Gono’s administration requested an audit of two previous administrations to protect its reputation from alleged financial mismanagement and to establish a baseline for the county’s financial systems. 

“Now we have the audit results. Unfortunately, it is disappointing. The worst form of results ever in the history of the county,” Gono stated.

Among the most alarming findings, Supt. Gono highlighted the reported withdrawal of more than US$2 million over the counter from county accounts.

She described it as “astonishing, shocking, deeply troubling, and a gross violation of sound public financial management practices.”

“For an underdeveloped county with enormous needs in roads, education, healthcare, agriculture, youth empowerment, and other critical sectors, withdrawing such a substantial amount outside accepted procedures raises serious concerns about accountability, love for the county, and stewardship,” she said.

While procedural lapses were expected, Gono said the US$2 million over-the-counter withdrawal stands out as one of the most serious findings. She believes it should serve as a national reminder that “public resources belong to the people and must be managed with the highest level of transparency, responsibility, and accountability.”

Recently, Liberia’s General Auditing Commission’s financial management investigation report uncovered widespread irregularities involving more than US$12 million and over L$55 million in Nimba County between July 1, 2018, and December 31, 2023. The audit covered the County Development Fund (CDF), Social Development Fund (SDF), and county assets.

The findings span the tenures of former Superintendents Nelson Korquoi and David Dorr Cooper, as well as the Project Management Committee.

2015-2019 Administration:

Dorr Cooper – Superintendent 

Railey G. Myers – Assistant Superintendent for Development, Saye E. L. Mussah – Assistant Superintendent for Fiscal & Financial Management, Gonpa Osundu – Comptroller, George Zupulu – Project Planning, Robert Joemax Nyantoe – Procurement Officer, Peterson G. N. Walker – PMC Chairman, and Michael B. Nuah – Treasurer. 

2020-2023 Administration:

Nelson N. Korquoi – Superintendent  

Harris Yeanamie – PMC Chairman  

Sam G. Ta-kruah – Treasurer 

Richard Nyungar – Comptroller  

Ismail Y. Sheriff – Coordinator, Scrap Committee, and Prince Mehn – Secretary, Scrap Committee  

Time For Reform: 

Supt. Gono highlighted further that she welcomes the audit findings because they provide a clear basis for reform and reinforce the urgent need for stronger systems, tighter controls, and greater oversight.

She emphasized that relevant institutions, including the Public Accounts Committees of the Liberian Legislature and other legally mandated bodies, now have the responsibility to review the findings and take actions consistent with Liberian law.

“The people of Nimba deserve accountability; they deserve transparency and above all, they deserve the full benefit of every dollar intended for their development,” she stated.

Audit Background

In August 2024, Supt. Gono initiated the compliance audit of fiscal years 2018-2023 as a centerpiece of her administration’s push for accountability. At her request, the GAC launched a full review of CDF, SDF, and county assets.

Gono framed the audit as fulfillment of her inaugural pledge to “break from past practice” in Nimba, where CDF and SDF spending had long faced public scrutiny but little independent oversight. She called it part of an “ambitious development plan” to restore public trust and create a clean baseline for future county management.

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