The Office of the Auditor General of the Republic, in keeping with its Constitutional and statutory responsibility, as stipulated in Chapter 53 of the Executive Law of 1972, wishes to inform the public that the General Auditing Commission (GAC) has commenced Special Forensic Audits of various institution and programs. They include the following:

1. Intellectual Property Systems

2. Fees collected by the National Elections Commission (NEC) for political parties and aspirants in General and Presidential elections held in 2005

3. The County Development Fund (Fiscal Year 2006/2007)

4. US$4 million to the NTGL by the Government of South Africa

5. Transactions relating to the Bureau of Maritime holdings in Immersat (August 2003 to December 2007)

6. Donation by the Saudi Prince to the Government of Liberia

These Special Forensic Audits are in additional to the audits of the Fiscal Outturn of the Republic of Liberia, the Ministry of Finance, and National Security and Welfare Corporation, all for two fiscal periods 2005/2006 and 2006/2007.

The Office of the Auditor General wishes to assure 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 is asking everyone concern 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, and 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 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 above.”

This is the organic laws of the Republic of Liberia. Section 53.4 empowered the Auditor General and his designated auditors to require from government officials and employees files, documents and other records relating to the accounts of every Government Organization and Government Agency at all times. Auditor General can also station auditors in any Government Agency or Government Organization. This is again the law. This is 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. Standards, and nearly all professional practice standards, particularly as it relates to Government audit for institutions.

The Office of the Auditor General (OAG) 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 the Liberian people.

The Office of the Auditor General would like to thank the President for her continued support to the GAC and these audits, which are indeed in some instances the first time in the history of the Republic.

Again, the Office of the Auditor General wishes to encourage full cooperation from the name programs and institution, as they forensic auditors to perform their constitutional and statutory responsibilities.

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