Grand Gedeh County Superintendent Christopher Beh Bailey has made fresh allegations of bribe solicitation against Auditor General John Morlu and Chief Lieutenant Philip Massaquoi and vowed not to face GAC because it was incapable of rendering justice in matters related to audit observations and auditees' response.

The superintendent's position was contained in a July 29, 2010 communication he reportedly sent to the auditor general, apparently in response to the Commission's citation that he responds to a 143-page Management Letter in two days as precondition to discuss his response to the Commission's "observation audit report".

One of the two things, which advised his decision he said, was the fact that AG Morlu has already released information to the public through local and worldwide media outlets that he, Bailey, was already guilty of siphoning public funds entrusted to him for the people of Grand Gedeh County.

"I wish to inform you that your Management Letter is belated as you have already formed an opinion that I am guilty of corruption and mismanagement and needs to be prosecuted," he said in the communication," he said, wondering whether Morlu believed that he, Bailey, would obtain fair hearing at GAC under this circumstance.

The second thing, he said, was the fact that having rejected a bribery request from the AG's chief lieutenant, Philip Massaquoi, and informed the nation that part of their strategy was to sufficiently intimidate public officials subjected to internal audits and then request bribes from them to 'set the record straight', sitting before GAC would seem like a chick before a hawk.

He taunted the GAC officials to prove him wrong that they had made bribery advances on the superintendents of River Gee and Grand Kru counties and the PMC of Sinoe County, warning that many more GAC audit victims would be revealed at the appropriate time.

"Ask those authorities I mentioned if you like," he said.

Meanwhile the Gedeh County chief administrator said he would appreciate were all the documents on the Grand Gedeh audit turned over to what he called "an independent audit firm" for the completion of the auditing process on Grand Gedeh County.

"I will not submit to your commission and no one can infringe on my constitutional rights for fair play and transparent justice," Superintendent Bailey said.

He has meantime reportedly sent copies of the communication to the chair of the Grand Gedeh County Legislative Caucus, the Minister of Internal Affairs, former Senate President Pro-Tempore Isaac Nyenabo of Grand Gedeh, and Philip M. Massaquoi/Forensic Engagement Officer (GAC).

The Analyst was unable to ascertain the next step GAC plans to take in the wake of the expressed decision of the superintendent not to honor its citation for the completion of the audit on Grand Gedeh County.