Aggrieved employees of the General Auditing Commission (GAC) have accused the Auditor General Robert Kilby of misuse of the agency's finances in violations of extent laws and regulations and financial irregularities.

In their communication addressed to President Ellen Johnson-Sirleaf and the National Legislature and dated November 26, the group accused Mr. Kilby of acquiring a 2012 Expedition 4x4 King Ranch LHD Ford vehicle at the cost of US$56,000.00 at the expense of the meager resources of the GAC and in the face of "budgetary constraints."

The group amongst other things said "The Auditor General and his newly hired Comptroller disbursed through a Payment Voucher with a face value of US$1,243.28 on October 17, 2012 from GAC Account to Cornelia Greene Mason, Mr. Kilby's Executive Secretary. The payment, according to the voucher, was meant for the reimbursement for Iphones and accessories purchased by the Chief of AG Office Staff for the use in the Office of the Auditor General."

They observed that the invoice and related documents accompanying the payment voucher indicated that the Iphones were rather purchased for Britney Marway Kilby (wife of Auditor General Kilby) in the United States of America from Apple Store Mall of Georgia, 3333, Buford Drive Suite Buford, GA, USA.

"This expenditure is irregular, because there is no policy at the GAC that gives the Auditor General the right to use GAC funds to buy phone for his family or is his family entitled to phone at the expense of the GAC. Moreover, there is no budgetary allocation in the GAC budget for such transaction" the group said.

The statement added: "As a result, the Auditor General has violated Section 2218 of the Revenue Code of Liberia Act 2000 and therefore, it cannot stand as a charge to the GAC account. Section 2218 of the Revenue Code of Liberia Act 2000 provides that, no official or employee of government shall authorize or make any expenditure beyond the specific purpose set forth in any appropriation, allotment, and re-allotment or in excess of the amounts therein, and any such expenditure shall be void."

"Bogus Audit Service Contract Entered with Parker and Associates

Procurement is an essential administrative and financial function and a process through which an entity obtains its optimal value for finances expended on goods, works and services. The effective and efficient use of financial resources in a competitive and transparent manner through a sound procurement process contributes to the achievement of the operational goals of both private and public entities," the aggrieved group said in its communication to the President and the National Legislature.

"Efficient procurement practices generate savings on resources that would have been lost through improper procurement. Such savings make it possible for an entity to raise the amount of financial resources that could be utilized elsewhere, towards the attainment of the Entity's objectives", said the document.

Mr. Kilby was unavailable for comments. There has been a chaotic situation at the GAC with the newly appointed Auditor General severing services of auditors who have also been calling for his replacement.