UL Professor’s Fraudulent Act Exposed, GEMAP Expert In Conflict of Interest

The Perspective
Atlanta, Georgia
April 7, 2009


A part-time instructor of Accounting Systems and Controls at the University of Liberia, S. Gervin Nyemah credential has been disclaimed by an international auditing firm, Ernst & Young.

According to a communication in our possession which was addressed to the Deputy Auditor General for Audit Service of the General Auditing Commission (GAC) Winsley Nanka, the acclaimed international auditing firm based in London, Ernst & Young, has denied ever associating with Gervin Nyemah and George Edward Consulting (GEC).

According to the letter dated 30 March 2009 and addressed to the Deputy Auditor General, Ernst & Young’s Deputy General Counsel, Gene Erbstoesser noted: “Please be advised that neither Gervin Nyemah nor George Edward Consulting have ever had any association or affiliation with Ernst & Young.”

Erbstoesser letter stemmed from an inquiry made by Mr. Nanka upon the directive of the Auditor General about the status of Nyemah with the Firm, who went beyond the professional and international standard to unfairly critique and condemn GAC audit report on the National Social Security and Welfare Corporation (NASSCORP) without going through the working papers and without ever conducting a peer review as required by international auditing standards.

GAC communication department had termed the action of Nyemah as a paid agent and another surrogate individual fronting for NASSCORP and it that it was impossible and unthinkable for an auditor to attack a Supreme Auditing Institution,without first reviewing the working papers, which is like a patient medical record that requires review and analysis before diagnosing the illness of the patient.

Moreover, documents in the possession of this paper, show that Nyemah and the GEMAP comptroller assigned at the Robert International Airport (RIA), Alexander Cutty, had sought a shady deal with the AG Morlu through their firm George Edwards Consulting (Liberia),but was denied by the AG.

Both of them, as the documents show, took a proposal to the Auditor General to solicit business and also asked the Auditor General to join their firm.

According to the document, they asked the AG for co-sourcing of audit engagement and other services of the GAC; but the AG Morlu refused and denied them on ground that this was unprofessional to do so in the absence of competitive bidding and that it was a conflict of interest and an act of corruption. Their proposal also indicates George Edwards Consulting (Liberia) working in collaboration and affiliation with Ernst & Young.

It was at this point, GAC communication department averred that Nyemah started unleashing his malice on the professional work of GAC without cogent, substantial and factual reasons.

Another letter in the possession of this paper was written to Gervin Nyemah on the 30 March 2009 by Ernst & Young. The letter, which was written by Gene Erbstoesser,the Deputy General Counsel of Ernst & Young, strongly warned Nyemah: “Neither you nor George Edwards Consulting (“GEC”) have ever had any association or affiliation with Ernst &Young Global Ltd.(“GEC”) nor any of its member firms…this letter is to formally request that you cease and desist from making any statement or taking any action that asserts or even implies that you or GEC are, or have ever been, associated or affiliated in any way with EYG or of its member firms.”

Meanwhile, Auditor General Morlu has separately written Dr. Emmet A.Dennis,President of the University of Liberia and GEMAP CO-Chair, Ambassador Linda Thomas –Greenfield Dennis informing the former about the fraudulent act of the UL Professor and the latter about the conflict of interest of the GEMAP comptroller Cuffy.

Excerpt of Auditor General Morlu letter to the UL President:“I believe that Professors at our university who impersonate in any for teach because teaching is noble.Mr.Nyemah and Mr.Cuffy impersonating in them and manner should be disallowed to name of E& Y is fraud. This is fraud. This is the fate of the so-called “international auditor” on which NASSCORP rested its def hard working and committed ense.GAC will continue to recruit hard working and committed people from the University of Liberia. At GAC, we have students in Mr.Nyemah course, who are now concern about the integrity of education they are receiving from Mr.Nyemah.”

The Auditor General’s letter to the US Ambassador, rhetorically asked, “…is Mr.Cuffy active involvement to solicit business in Government while serving as GEMAP comptroller not a conflict of interest?”

The AG ‘s letter further noted: “Instead of concentrating on producing financial statements for audit, Mr.Cuffy is busy writing to defend the Central Bank of Liberia(CBL) and other institutions. He and the former Managing Director of RIA delayed GAC audits for over 5 months…begging that they have not put together their financial statements. Mr.Cuffy even refused to hold the Entrance Conference until I told him that he had no choice but to comply with the audit. We had the Entrance conference in March 2009. Audit was supposed to have started on 15 November 2008.”

The UL Professor for the past several months for the past four months misinformed some media institutions about his affiliation and association with Ernst & Young (EYG) and he was widely quoted as “international auditor”.

Credential matters greatly in Liberia, most especially the ones acquired outside the bailiwick of Liberia, like the United States of America (USA), Europe and other developed countries.

And so, having a resume or curriculum vitae that captures working experience and association with renown and respectable entities from those developed countries would, most likely serve as a unique incentive for job attainment.

But in the new dispensation, according to GAC department of Communication, the General Auditing Commission (GAC), under the supervision and leadership of Auditor General (AG) John S.Morlu II, impostors would not easily survive.

GAC, according its Communication Department, would chase credentials like the way the GAC runs after the Liberian people monies wherever they are acquired; real or imaginary.

© 2009 by The Perspective
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