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GAC press release indicates that the publications also misleadingly and dishonestly informed the public with the clear pre-conceived intent and purpose to malign, impugn, defame and ruin the integrity, respect and the professional work of the AG, staff and the GAC that AG Morlu violated Chapter 53, Section 53.10 of the Executive Law of 1972 by collected US$70,000.00 from NASSCORP for services the GAC performed.

GAC says it challenges those publications to produce evidence of payments made to John S. Morlu, any official or employee of the GAC so as to establish any violation of Section 53.10 of the Executive Law 1972.The Auditor General has never received gift, fee, salary, expense reimbursements, honorariums or any other form. He has not even received allowances or any compensation in any form from the Government of Liberia or any of its entities. He only gets pay by the European Union (EU). 

Section 53.10 of the Executive Law of 1972 establishing the General Auditing Commission states “No Official or Employee of the General Auditing Office shall accept any money or gift for services performed for or any way connected with the audit of government agencies, government organizations, or private or juristic persons, whether in the form of salaries, fees, expense reimbursements, honorariums, or in any other form. All monies received for restitution of funds shall be paid directly to the Ministry of Finance.” 

This section, which is misinterpreted and misconstrued by the publications, actually has to do with officers and employees of the GAC receiving kickbacks for audit. This section is the nerve center and heart of GAC’s existence. This section is pivotal because the framers do not want for auditors to compromise audits, as it was the case for the 160 years plus years of Liberia. In this period there had been no credible audit within this Nation for a very time. Thanks to the framers. GAC strongly and vigorously enforces this section to the core as it is taught in audit courses and is also contained in the code of conduct of GAC.GAC auditors lives by Section 53.10 to the letter, or else there will be no credible audits because auditors would have compromised audits ever since and GAC would not have even produced the first audit report, much less, the over 25 audit reports. 

Because of the new GAC strict and unbending adherence to Section 53.10, GAC is professionally   producing high quality audits that meet international best practice standard. Any departure or violation at any point of Section 53.10, Liberians and international partners will see nothing but “Kato” audits as it been the case for over 160 years of Liberia. GAC has sought legal and ethical interpretation of every aspect of the entire Chapter 53 of the Executive Law and it is part of the curriculum at the GAC.GAC had international lawyers sponsored by EU for over a year teaching staff of the GAC as per Chapter 53,1977 LIMA Declaration,2007 Mexico Declaration, and the INTOSAI standards. 

The AG does not sign vouchers, checks; neither does he sit on public procurement committee. He is far distanced from the financial work of the Finance Department of the GAC and he has most often warned public officials to primarily focus on providing stewardship, policy implementation and cogent supervision that will enhance overall meaningful results for those public offices and  for the benefit of the state.    

GAC says NASSCORP payment of US$70,000 was made to GAC account not to the bank account of the Auditor General, nor any employee of the GAC as alleged by both publications.  This was not close door dealing but an opened and transparent one in furtherance of NASSCORP audit; most especially of its public corporation status. 

It is international best practice and consistent with Chapter 53 of the Executive Law of Liberia of 1972 that public corporations and entities outside of the National Budget pay for their own audits to the General Auditing Commission (formerly the GAO).Because they raised their own fund and are not included in the National Budget, it will be financially strenuous to the already inadequate budgetary allotment for the GAC to audit the over 80 government ministries, agencies, bureaus and those autonomous agencies that are included in the budget.  

It was in this regard that AG Morlu, President Sirleaf and the former Minister of Finance Sayeh agreed that these entities outside of the National Budget pay for their own audit. The Board of Directors of the National Port of Authority provided US$40,000.00 for audits, NASSCORP provided US$70,000.00 and LPRC indicated it did not budget for audit. 

Many of the public corporations informed the GAC that they did not have budget for audits, which was unbelievable for public institutions outside of the National Budget not to provide funding for audits. It is unbelievable because without audit how could they account to the taxpayers. In this regard, GAC fought hard that the Public Financial Management Act, 2009 compels all public corporations to provide funding for audits. GAC did not go to NASSCORP and take the money nor there is any evidence of coercion by the GAC for NASSCORP to forcibly pay. The Managing Director of NASSCORP, the Board of Directors of NASSCORP, the President, the Minister of Finance and the Auditor General did not connive and conspire to force NASSCORP to pay.  NASSCORP even appeal to the AG to source additional funding for the audit of NASSCORP.  

The payment was done for audit purpose and the money was paid to the account of the GAC not to the AG or any GAC employee and the GAC spent more than US$70,000.00 as direct payments to Foreign Auditors who professionally buttressed the efforts of the GAC in this important audit. The Auditor General of Ghana and his Deputy had to come and supervise their Ghanaian auditors at the GAC, as in audit, they are responsible for them in and outside of their country. In other countries Auditors General are paid fees even for outsourcing audits, because the Auditor General has to supervise the audits. 

Auditor General in English speaking Africa, especially Ghana, Zambia and South Africa have been helpful in assisting Liberia. The President of Liberia even thanked former President Kufor for the support the Ghana Audit service is providing GAC in its audit efforts. EGSC of GEMAP, which is chaired by the President, appreciated this support to the GAC by the Government of Ghana. The Ghanaians auditors were brought into the country because they have specialized skills in auditing Social Security Administration, as Ghana Social Security is among the best in sub-Saharan Africa.                                       

This is not the first time, the Auditor General being  accused of violated the law establishing the GAC. He was accused of treason and also usurping the role of the Presidency. It was claimed that he violated Section 53.3 of the Executive Law of 1972 because he reviewed the draft National Budget. It was learnt later that the review of the draft National Budget was consistent with section 53.3 because it allows AG to perform reconciliation and Analysis of any financial dishonesty and also allows the AG to perform special financial investigation and conduct audit. Also on an routing basis, Section 1.0.12 of the INTOSAI Standards permits AGs to review draft national Budget and legal work for the Legislature and the President, at his or her chosen or upon the request of the president or national Legislature.   

GAC is aware that die-hard pro-corruption fanatics are just bent to fight every day , every hour, every second and every minute to the last atom of their unfounded scheme to always wish for GAC to crumble so that corrupt vultures will have feast for public monies with no system and control that will limit them from siphoning public monies. But they will never succeed because everything GAC does is in line with international best practice and the law.

Pro-corruption vultures will unreasonably, falsely and unlawfully say also that the Auditor General violated Section 53.10 of the Executive Law of 1972 since GAC is currently receiving massive support from USAID for cleaning the Ministry of Education payroll, including purchasing of cameras, renting of vehicles and payment of perdiem for auditors to travel to the counties so as to enable them regularize the payroll of the Ministry of education to meet HIPC requirement.

They will say Auditor General violated Section 53.10 because he asked the former SRSG to transport the auditors from Ghana to assist in the audit and it was done. UNMIL has also helped to print audit reports and also is assisting to airlift auditors to the counties, but GAC haters will say AG took money and violated the Section 53.10

The Government of Liberia provided additional US80, 000 after the AG informed former Minister Sayeh that NASSCORP provided a meager US$70,000 to GAC and asked the AG to source for additional funding. GAC just received another US$100,000 to pay for travel perdiem to auditors to travel to the counties, etc. These monies do not come into AG Morlu pocket or bank account nor do they come into the pockets or bank accounts of GAC Employees. They are used for audit, but again, corruption lovers will say the Auditor General violated section 53.10 of the Executive Law of 1972.

The Auditor General and the GAC are constant like the northern star in the fight against fraud, waste, abuse of resources and fiscal impropriety. They will forever remain unbending in the fight to assist the Government to cleanse Liberia from the dragnet of corruption that has plagued this country for century. This is lasting commitment that will never change.