Photo: Liberia Government

President Sirleaf and members of her cabinet.

If a confidential draft legislation currently in circulation among a select group of people ever makes it pass the halls of the national legislature, Robert Kilby, could, like the Chief Justice of the Supreme Court, remain Auditor General until the age of 70, or possibly until his death.

This is what Mr. Kilby is proposing in a draft document seeking amendment to the Act establishing the General Auditing Commission(GAC).

Section 2.5 of the document, obtained by FrontPageAfrica reads: "The Auditor General Shall hold office for a term of nine years, or until reaching the age of seventy (70), and shall not be eligible for reappointment.

AG Till Death

Article 71 of the constitution states that the Chief Justice "must retire from office upon reaching the age of 70, though he may remain on the Court long enough to render judgment or perform any judicial duties regarding matters he began addressing before reaching that age."

Section 2.8 of the proposed Act states that: "The Auditor General ceases to be Auditor General

Upon his/her death or incapacity to perform his/her duties to severe illness; When his/her term of office expires; or If he/she resigns by giving at least three months written notice to the appropriate authority of the Legislature and to the President.

The draft is also proposing that the Auditor General can be removed from office by the President with approval of the Senate, only for malfeasance or failure to properly carry out his/her duties.

AG Kilby is also seeking absolute powers to fire GAC staffers at will.

Section 2.9(c) states that "the Auditor General shall independently have the right to appoint or dismiss the staff of the General Auditing Commission and is responsible for setting the terms and conditions of service, subject to the protection provisions of the Labor Law. The classification and remuneration of staff shall be broadly in line with those of other Supreme Audit Institutions within the region but sufficient to recruit, retain and motivate staff."

The AG is also proposing to have the right to delegate activities to members of his staff as he/she sees fit. In particular, "the Auditor General shall authorize staff, or contracted experts, to conduct audits of all types."

Sole representation on all trips

The AG is also proposing that he be allowed to attend all functions: "The Auditor General shall represent the Republic of Liberia in the International Organization of Supreme Audit Institutions (INTOSAL), the regional or national institutions dealing with such matters of governance, public financial management and public sector audits."

In a bid to eradicate oversight and checks and balances at the GAC, Mr. Kilby is also proposing that he be given the right to make purchases and expenditures without going through the Public Procurement Concessions Commission(PPCC).

Section 2.11 states: "Notwithstanding the provisions of the Public Procurement and Concessions Commission Act, the Auditor General Shall have the right, within the approved budget, to independently contract experts from outside the General Auditing Commission to assist in the conduct of audits in cases where: The needed skills are not available within the General Auditing Commission(GAC); or the staff of the General Auditing Commission during the peak periods are already fully assigned and extra assistance is required.

Not even members of the judiciary branch of government, including the Chief Justice have such powers.

The AG is also proposing to be the sole voice disseminating matters relating to the GAC.

Section 2.12 states: "No one shall speak in public or with the media about matters relating to the General Auditing Commission other than the Auditor General, unless specific approval is given by the Auditor General.

Even more troubling, the AG is looking to assume complete powers regarding finances.

"The Auditor General shall submit the annual budget of the General Auditing Commission directly to the Legislature for review and approval, with a copy provided to the Minister of Finance. The annual budget of the General Auditing Commission shall be a charge of the Consolidated Fund.

Wants budget in two folds

The annual budget, according to the proposal, shall include its operational plan for the forthcoming year, as set out in its strategic plan under sub-section.

Funding of the approved budget are apportioned as follows: "Half on the first business day of the new fiscal year and the remaining amount on the first business day of the second half of the fiscal year. Surplus bank balances at the end of the fiscal year shall be retained by the General Auditing Commission and not returned to the Consolidated Fund.

Ironically, FrontPageAfrica has learned that in spite of not performing any audits since his appointment, the GAC under Kilby has consumed a total of US$4.93 million out of US$6.17 allotted for the commission. In addition, the GAC has also reportedly expended a total of US$1.7 million in donor money. The GAC, under Kilby, has not produced and published a single audit report since he assumed office. In contrast, his predecessor, Mr. John S. Morlu produced 27 audits during his first term in office as Auditor General.

Kilby was first nominated to the post by President Ellen Johnson-Sirleaf in May 2011 but his nomination hit a brick wall amid allegations that Mr. Kilby inflated his resume which raised a red flag about his education credentials. Lawmakers were taken aback by two B.Sc degrees reflected on Kilby's curriculum vitae reportedly presented to the Senate by the CSA. Said Kilby at the time: "It may have been an oversight by the CSA, but the CV I presented to them does not say I have a double B.SC."

In contrast, Dr. William Allen, head of the Civil Service Agency said at the time that it was Kilby in fact who submitted his own CV to the Senate and not the CSA.

Dr. Allen told FrontPageAfrica at the time that the CSA was satisfied with Mr. Kilby's credentials even as Kilby, in his own admission to the Senate acknowledged that he did not have any accounting degree or a masters degree or a double Bsc, a key requirement for the job posted by the CSA, which stated that an applicant for consideration must have a minimum first degree in accounting, management or related discipline from a recognized, accredited university. A CPA, CA, CFE, CMA or equivalent certification was listed as an added advantage.

Credentials Snafu

Kilby also drew fire over his credentials indicating that he is licensed by the AICPA when the AICPA does not license CPAs.The licensing authority and requirement for CPAs falls under the jurisdiction of the Board of Accountancy for the State in which a CPA practices. For instance, the Maryland Board of Public Accountancy, which is located on http://www.dllr.state.md.us/license/cpa/

The AICPA website states: "In adherence to the AICPA mission, the institute seeks the highest possible level of uniform certification and licensing standards while promoting and protecting the CPA designation.

The requirements, which are set by each state board of accountancy, include: completing a program of study in accounting at a college, or university, passing the Uniform CPA Exam, and obtaining a specific amount of professional work experience in public accounting(the required amount and type of experience varies according to licensing jurisdiction."

Ironically, under the proposed new draft act, applicants for the AG post must have at least one certification as a CPA, CA or ACCA from a recognized professional accountancy body, must possess at least a first degree in accounting, finance, audit or related field and minimum with fifteen years of relevant work experience.

In the midst of the public outcry that Mr. Kilby provided false information about his credentials, the President withdrew his nomination. But Mr. Kilby re-surfaced and was re-nominated almost a year later in September 2012 and swiftly confirmed without hurdles, in a matter of minutes. The hearing which lasted only 35 minutes was considered the fastest confirmation of any nominee to a position in Liberia in recent years.

Kilby replaced former Auditor General John S. Morlu who was recruited by the European Union, nominated by Sirleaf in January 2007, confirmed by the Liberian Senate in February 2007. Mr. assumed office in April 2007. His tenure while controversial was viewed by many in Liberia and the international community as a key factor in post-war Liberia's anti-corruption drive. His four year contract with the European Union ended on April 27, 2007 and was not renominated.

Even President Sirleaf, upon learning about Kilby's credential issues told FrontPageAfrica in an interview at the tiem: "The constitution gives me the right to just appoint somebody. I could have appointed anybody and sent them for confirmation. But I wanted it to be professional. And this is why I turned it over to the Civil Service Agency and asked them to form a vetting body not just themselves and that's what they did and the results has become so controversial and I am a little bit even confused because I'm told by them that the vetting process was professional, was above board, that all of the credentials that were presented to them were true and accurate but that there's politricks with people saying this and saying that."

The president continued: "You know it is very sad for me. I have to think through now what process we put in. I don't just want to go back to the old politics and appoint a political ally or appoint a political person because I have the constitutional right. I want to get the best people for the job, the most competent people, people with integrity for the job. So I am just going to have to rethink it with the group to see what kind of process we have to put in place to ensure. In some case we have just not exercised enough caution like check people's background and so forth. But this time around we will make sure that we do."

But in a sudden turnaround, Sirleaf, in re-nominating Kilby said: "Although the Acting Auditor General and the Deputy Auditor General have both indicated a desire to be named, I consider it only fair to revert to the recommendations that came out of the professional recruitment process which included representatives of two of our external partners by nominating, herewith, for confirmation by the honorable Liberian Senate Mr. Robert L. Kilby as Auditor General of the Republic of Liberia," President Sirleaf stated in a communication dated August 20, 2012 and addressed to the Senate in session. Continued Sirleaf: "In doing so, I have reviewed his record and am convinced that Mr. Kilby is eminently qualified to carry out his functions efficiently, effectively and with uttermost integrity."

Kilby reportedly finished second in the process to Mr. Bolton Tarleh Nyemah. Nyemah is said to have ranked the most qualified for the position during the vetting process but reportedly declined over government inability to give him the salary he had requested. Legislative sources told FrontPageAfrica during that process Nyemah, an Internal Auditor working at the United Nations Headquarters in New York, had wanted US$14,000 monthly as salary, just $1,000 less than the reported $15,000 a month paid to Morlu. But discussions did not materialized as the government reportedly could only afford $US8,000 a month. Mr. Kilby is paid $15,000 per month just like Morlu, except his salary is 100% funded by the Liberian taxpayers. Some people have wondered why the Government could not pay Mr. Nyemah $14,000 as he was the most qualified but is now paying Mr. Kilby $15,000 per month.

Since his nomination, Mr. Kilby tenure has been characterized with accusation and counter-accusation between him and staff of the GAC, including the 40 and more staff he dismissed from the GAC, including staff who obtained their MBAs on taxpayers dime. The Liberian people are yet to be connvinced that Mr. Kliby is indeed qualified and that his credentials have been cleaned up, especially when he has yet to deliver a single audit after nearly a year of being in office and now he is seeking a Chief Justice status. Kilby seems to seek protection of his post after 2017, as the next President might want to replace him with a new Auditor General.