IPNEWS: For far too long the push for transparency at the Legislature had been greeted by hustle approaches, at times members who echoes that call is reprehended or deprived of legitimate benefits in an attempt to suppress the truth.
This same tactic has now surface after County District #7 Representative, Hon. Musa Hassan Bility, after his submission last week of a formally communication for an expansion of a recently approved internal audit of the House of Representative, arguing that its limited scope was a superficial gesture that failed to address years of alleged financial mismanagement at the Legislature particularly the House of Representative.
Bility argues that his request is intended to strengthen institutional integrity, however, on the contrary his call for expansion of the scope of the audit triggered a robust defense from the leadership who recently called for an audit of the House of Representative.
Representative Bility’s request was met with immediate and forceful opposition, primarily from lawmakers aligned with House Speaker Richard Nagbe Koon. In a swift procedural counter, Lofa County District #4 Representative Gizzie K. Kollince moved to sideline the proposal, grounding his objection in a claim that has since become the center of the controversy: “The first thing is [that] there is no audit that can be conducted beyond five years. So on the basis of this, I move, if seconded that the communication be sent to the Committee on Public Accounts.”
This assertion framed the expansion request as legally impossible, providing a seemingly legitimate basis to delay or kill it. House Speaker Koon swiftly endorsed this viewpoint, leveraging his position to give it an air of expert authority. “Let me just make a clarity because this is our area of expertise. Normally audit can not go beyond five years,” Koon stated. He further conflated the issue by incorrectly referencing a seven-year statute of limitations for “criminal activitie.”
The narrative of a five-year limit, however, was immediately challenged. Montserrado County District #16 Representative Dixon Seboe countered the Speaker’s claim by referencing the General Auditing Commission’s (GAC) recently concluded comprehensive audit of Liberia’s national debt, which traced liabilities all the way back to 1980. This real-world example contradicted the alleged five-year rule, indicating that audits of historical periods are not only possible but have been recently executed by Liberia’s own supreme audit institution.
A Heated Exchange:
Faced with an inconvenient truth, Speaker Koon dismissed the GAC audit as an exception “for a particular reason.” When Representative Seboe termed the Speaker’s assertion “misinformation,” Koon retorted with an abrupt directive, “Go and read audit standard 52.2,” a reference that appears to be a tactical misapplication of a professional standard. The debate then descended into a personal one, as the Speaker directly admonished the communication’s proponent, Representative Bility, with a personal rebuke.
His words: “Honorable Musa Bility at the time you were here you didn’t even conduct audit so relax. You were supporting the former leader you didn’t conduct audit so please have your seat.” Richard Nagbe Koon who’s also Montserrado County District #11 Representative
won as Speaker of the House of Representatives of the 55th National Legislature, following an election process against Nimba County District #7 Representative Musa Hassan Bility, on Tuesday, May 13, 2025.
This came after months of leadership crisis within the House of Representatives. Now, many believe that he fears being audited. Following the heated exchanges during Tuesday’s session, the motion to send the communication to the Committee on Public Accounts was adopted. This decision was predicated on the widely contested belief that an audit cannot be conducted beyond five years—a premise that crumbles under professional scrutiny and serves as a fragile foundation for such a significant ruling.
A critical examination of the claims made by Speaker Koon and Representative Kollince reveals a fundamental conflation of concepts. Research establishes that there is no universal international law or auditing standard that imposes a strict five-year statute of limitations on conducting an audit. An audit can be performed for any period, provided the relevant records are available. The confusion arises from misapplying the “statute of limitations for legal action,” which is a separate legal principle.
The statute of limitations, common in many jurisdictions including Liberia, sets a time limit (often 5-7 years) within which legal proceedings for offenses like fraud can be initiated. This means that if an audit from 2018 uncovered evidence of a crime, the legal ability to prosecutenthat crime might be time-barred. However, and this is the crucial distinction, it does not prevent the audit from being conducted or its findings from being published.
A more practical consideration is record retention policies. Organizations and governments often have laws mandating how long documents must be kept, with a common period being 5 to 7 years. After this, entities may legally destroy records, making a thorough audit impossible if the evidence is gone. However, this is a practical and logistical hurdle, not a legal prohibition. If the records for 2018-2021 still exist in the House of Representatives’ archives, there is no legal or professional barrier to auditing them.
Bility’s Request:
In his communication addressed to the Speaker and his colleagues, Representative Musa Bility pointed out that the House of Representatives has not undergone any formal audit for “several decades.” He argued that omitting the period from 2018 to 2021 would “significantly undermine the credibility and completeness of the process.”
“This expanded audit will enhance public confidence, strengthen institutional integrity, and demonstrate our collective commitment to transparency and accountability,” Bility wrote, formally requesting that the audit period be extended to cover 2018 to the present (2025). The lawmaker’s letter implicitly references the long-standing public and civil society concerns over financial and administrative irregularities within the Legislature.
By highlighting the unchecked period from 2018 onward, Bility’s request seeks to subject the financial operations of the House to a “meaningful assessment” that covers multiple legislative sessions and leadership tenures. His appeal frames the issue as a matter of moral and institutional obligation. “The Legislature remains the custodian of good governance and oversight in our country,” he stated.
“It is, therefore, essential that we lead by example through a comprehensive and transparent audit process that leaves no room for doubt about our commitment to integrity.” Following the acceptance and deliberations on the communication, the House Plenary authorized the Committee on Public Accounts to peruse the request and report in two weeks.
The Audit:
Last week, the House of Representatives, committed to a system audit by the General Auditing Commission (GAC). Speaker Koon pledged the Legislature’s full cooperation with the GAC for what will be the first system audit of the House of Representatives in post-war Liberia, and potentially in the nation’s entire legislative history. Speaking at an entry meeting with Auditor General P. Garswa Jackson and his team, Speaker Koon described the exercise as a critical step in strengthening public financial management.
“This initiative reflects our deep commitment to transparency and institutional reform,” Koon stated, crediting the current leadership for turning long-standing discussions into concrete action.
The Speaker reaffirmed the GAC’s statutory independence, quoting Section 2.1.3(c) and (d) of the GAC Act to emphasize that the Auditor General shall not be subject to the direction of any person or authority.
Koon outlined complementary reforms already underway, including plans to establish an Internal Audit Secretariat and implement an automated financial management system. These measures are designed to ensure full compliance with Liberia’s Public Financial Management (PFM) Law and procurement regulations.
“The system audit will identify operational gaps, recommend reforms, and lay the groundwork for a full financial audit of the Legislature,” Koon explained.
Speaking at an entry meeting with Auditor General Garswa Jackson and officials of the GAC on Wednesday, Speaker Koon said the audit represents a significant leap forward in promoting transparency, accountability, and effective financial management within the Legislature.
“This marks the first time in Liberia’s history that the Legislature is undergoing a system audit,” Speaker Koon declared. “It demonstrates our willingness to be transparent and accountable to the people we serve.”
He credited the current leadership of the House of Representatives for transforming years of discussion into concrete action, saying the move reflects the Legislature’s commitment to internal reform and good governance.
“As leaders, we must be willing to subject ourselves to the same level of scrutiny that we expect of other public institutions,” the Speaker emphasized. “This process will strengthen the Legislature’s integrity and public trust.”
Speaker Koon outlined a series of ongoing and planned reforms aimed at improving financial discipline within the House of Representatives. These include the establishment of an Internal Audit Secretariat and the rollout of a fully automated financial management system to ensure that all legislative financial operations comply with the Public Financial Management (PFM) Law and the Public Procurement and Concessions Commission (PPCC) Law.
He noted that the system audit will help identify operational gaps, strengthen institutional controls, and lay the foundation for a full financial audit in the future.
“This audit is not just about compliance; it is about transformation,” Koon said. “We want to modernize our internal systems, improve service delivery, and ensure that public resources are used efficiently and transparently.”
Speaker Koon reaffirmed the statutory independence of the General Auditing Commission as provided under Section 2.1.3(c) and (d) of the GAC Act, which grants the Auditor General full authority over the scope, nature, and timing of audits.
“The law is clear: the Auditor General shall not be subject to the direction or control of any person or authority,” the Speaker quoted. “This independence is essential for credible, objective, and impartial auditing.”
He expressed confidence that the audit will be conducted professionally and that its recommendations will guide the Legislature in building a more transparent and efficient institution.
Speaker Koon reaffirmed that under his leadership, the House of Representatives will remain open to scrutiny and constructive partnership with integrity institutions.
“Accountability begins with us,” he said. “This initiative sends a strong message that the Legislature is serious about reform, and we will continue to lead by example.”
The Speaker welcomed the Auditor General and his team, expressing optimism that the audit’s findings will help shape meaningful improvements in legislative governance and fiscal responsibility.
“We look forward to working closely with the GAC throughout this process. Together, we can make our Legislature a model of accountability and transparency for all government institutions,” he concluded.
It may be recalled, former Speaker Cllr. J. Fonati Koffa met hhis final days as Speaker of the 55th House of Representative after He publicly committed to and initiated the process for an audit of the House of Representatives by the General Auditing Commission (GAC). This was a historic move, as the Legislature had not been audited in over 30 years.
In February 2024, while he was Speaker, Koffa invited Auditor General P. Garswa Jackson Sr. to the House plenary to discuss an audit. Koffa stated he was committed to the audit to ensure the responsible use of public funds.
The Auditor General proposed a system review of the Legislature’s financial management system first, to be followed by a full financial audit within two years.
The House of Representatives, under both Koffa and his successor Koon, has generally supported this move towards greater accountability and transparency, unanimously voting for the system audit to proceed.
The GAC is now in the process of conducting the system review, which involves examining financial statements and internal controls to identify any discrepancies.
The move for an audit, a long-standing public demand, is seen as a significant step towards enhancing institutional credibility and good governance in Liberia. COURTESY OF women Voices Newspaper
