General Auditing Commission Begins Forensic Probe
...Invokes Executive Law Chapter 3
The Office of the Auditor General has commenced Special Forensic Audits of various institutions and programs.
According to a statement from the office of the Auditor General, in keeping with its constitutional and statutory responsibility, as stipulated in Chapter 53 of the Executive Law of 1972, it wishes to inform the public that the General Auditing Commission (GAC) has commenced Special Forensic Audits of various institutions and programs.
The statement noted that those institutions and programs include the Intellectual Property Systems, fees collected by the National Elections Commission (NEC) from political parties and aspirants in General and Presidential elections held in 2005.
The statement also named the County Development Fund (Fiscal Year 2006/2007), US$4 million to the NTGL by the Government of South Africa and transactions relating to the Bureau of Maritime holdings in Immersat from August 9, 2003 to December 2007.
The statement stated further that the Special Forensic Audits in addition to the audits of the Fiscal Outturn of the Republic of Liberia, the Ministry of Finance, and National Social Security and Welfare Corporation, will audit all transactions for two fiscal periods which are 2005/2006 and 2006/2007.
The Office of the Auditor General has assured all those concerned that the Special Forensic Audits will be conducted in accordance with the INTOSAI Code of Ethics and Auditing Standards (the Brown Book).
Furthermore, the Office of the Auditor General has asked everyone concerned to act accordingly in these audits as stated in Chapter 53, Section 53.4 of the Executive Law of 1972.
Section 53.4 reads, “The Auditor-General or his designee is entitled to free access at all times to all files, documents, and other records relating to the accounts of every Government agency and Government organization.
It further states that he is also entitled to require and receive from officials and employees such information as he may deem necessary for the proper performance of his duties.
The statement noted that the Auditor-General may station in any government agency or Government organization, any person employed by the General Auditing office to exercise more effectively, the audit functions set forth.
“This is the organic law of the Republic of Liberia. Section 53.4, which empowers the Auditor General and his designated auditors to require from government officials and employees files, documents and other records relating to accounts of every Government Agency or Government Organization,” the statement said.
“This is again the law, and also international standards and best practices. This is also consistent with the INTOSAI Code of Ethics and Auditing and nearly all professional practice standards, particularly as it relates to Government audit for institutions,’’ the statement said.
The Office of the Auditor General (OAG) said it is critically aware of the President’s push to ensure zero tolerance on corruption. Auditing government institutions and programs to ensure accountability, transparency and fiscal probity is a time-tested method to end corruption and impunity.
“The Office of the Auditor General remains sensitive to the President’s stated objective of leaving behind a legacy of being the “Accountability President in Africa;” this is a legacy that the GAC is fighting to also ensure that it becomes a reality because it is good for Liberians,” the statement stressed.
The statement further stated that the office of the Auditor General would like to thank the President for her continued support to GAC and these audits, which are indeed in some instances the first time in the history of the Republic.
The Auditor General encourages all for their full cooperation from the named programs and institutions, as the forensic auditors perform their constitutional and statutory responsibilities. Courtesy of The INQUIRER NEWSPAPER in Liberia