The Editor,
I read the Auditor General report published in the newspaper and disappointingly, I observed that the AG report was improper to completely address the matter needed by our President to be investigated. The report had no conclusion and recommendations made to the President.
First of all, the report says the AG signed Engagement Letter with the Minister of Justice to do “Agreed Upon Procedure”. This is totally wrong; Auditor Generals across the world do not do agree upon procedures engagement on government institutions except when an outsider of government like USAID pay for GAC to do a work and both GAC and USAID or any international organization agreed on the procedures to be followed. Agreed upon procedures with anyone in the government puts the AG under the direction of that person and this is wrong. I challenge the AG to prove me this wrong.
Because, Agreed Upon Procedures mean you only do the procedures you are told to do and I think this is contrary to the President’s mandate for forensic audit to be performed.
The report is however inappropriate for an Auditor General’s office. For example, Kroll was agreed upon procedures because USAID paid Kroll and told Kroll what to do. Auditor General position is absolute and constitutional and the law explicitly says that Auditor General can’t be under the influence of anyone and agreed upon procedures with Minister of Justice completely undermined the Law and INTOSAI Standards.
What I observed from the report was that the AG report only gathered facts and named the number of procedures used; no conclusion, no recommendations; no auditor general opinion because I think AG is either compromised or afraid to hold anyone accountable to go to court; this is not a matter of being afraid to do the job you are paid by the Liberian people, because the evidence you have on a particular matter is your strength to prosecute culpable persons and win the case in court as we have done in the past.
Richard A. Wisseh
Former Executive Director of Audit Services-General Auditing Commission