Emmanuel Togba

For a protracted period, no physical financial audit has been conducted in ULAA financial records system as required by the union’s constitution, FPA has learned.

 

According to ULAA constitution, the national Board of Directors have the authority to recruit a trained and unbiased corps of accountants, lawyers and related professionals to constitute a National Auditing Commission to assist the Board in determining the annual fiscal performance of the Union and any of its institutions, organizations or projects.

The constitution furthers that such commission shall be created as a semi-autonomous institution of the Union by a resolution passed by the Board and that the Commission shall be responsible for reviewing, analyzing and recommending changes in the fiscal or management practices of the Union and its member-organizations.

 

The document also states that the commission shall provide regular professional auditing services and conduct periodic audits of union officers, offices, institutions and member-organizations in compliance with generally acceptable principles of accounting/auditing/financial management, and consistent with the not-for-profit corporation laws, rules and regulations of the host state and country.
 

Interestingly, in an interview recently, the chief financial officer of the Diaspora Liberian umbrella organization admits no such audit commission had existed prior to the current administration of Emmanuel Wettee taking over. He also stated that the current administration has not been able to set up one due to "difficulty" in recruiting qualified people to audit ULAA financial documents.

Emmanuel Togba, however, was quick to explain that despite the lack of audit, ULAA current financial standing is healthy. He remains optimistic that the Wettee administration will constitute an audit commission before its tenure in office ends this year. “We inherited no audit commission,” the young national treasurer reiterated in an interview with the FPA.

Togba said the Wettee administration had nominated few individuals to serve on the audit commission, but the commission was not fully constituted. He cited difficulty in recruiting professionals willing to work. “Finding people to work on the committee has been difficult. We submitted some names including Aagon Tingba who was nominated to serve on that committee. He received his letter of appointment, but he did not appear before the Board. Blyden Kennedy was also recommended."

“How many Liberians are willing to work? We had to talk Aagon and Blyden into accepting their nominations. We literary begged them to accept it, because they say ULAA is full of politics and they don’t want to waste their time. It is easy for people to say set up the audit commission, but it’s hard to accomplish it, but we are trying,” Togba defended the Wettee administration.

He noted that the audit commission, when constituted will have a crucial role to play beyond just looking into annual reports.  “ULAA financial reports are not in hiding. So I don’t want people to have any fear in making financial contribution to the union’s pending projects,” he appealed.

He rejected the notion that there were financial malpractices or distrust to undermine ULAA’s efforts to raise the necessary funds to execute some of its important projects including one earmarked to send relief to distressed Liberian refugees in Ghana.

“ULAA finances are in tact and we are working to make sure we put in place checks and balances. We are working to make sure ULAA finances are transparent. Nothing in hiding here. I have been tough in releasing money, because I want to make sure whatever we are spending is important. If we just keep spending, ULAA will get broke. Most time (Emmanuel) Wettee pays from his pocket when he travels on ULAA's behalf,” the treasurer explained.

Some observers are concerned that ULAA finances are not being audited dating back to past administrations to the current. The fact there has been no audit commission established to review ULAA financial records brings to focus the core allegation made by one of the ULAA presidential candidates Abraham Massaley when he accused former ULAA board chairman for failing to institute an aspect of the constitution that calls for a creation of an audit commission.

In a speech delivered in Maryland recently. Massaley said it was troubleing to note that the Union in recent years has not been financially transparent, especially during the two terms of Anthony V. Kesselly, when he served as chairman of the Board of Directors of ULAA. Massaley noted the Board has the authority and the responsibility to ensure financial accountability and sound fiscal management in the union.

"Kesselly Board was grossly negligent for more than four years in providing the oversight, check and balance that was desperately needed to improve the financial image of the cash striken organization," Massaley charged Kesselly.

In reacting to the audit issue, the former board chairman Kesselly lashed out at Massaley by asking rhetorical question “Why now?” Kesselly said he recalled Massaley "who served as election commission chairman who failed to submit a report at the end of his assignment and he’s now demanding audit. How could one audit his activity when there was no report submitted?”

He blasted that Massaley’s allegation is either based on pure “ignorance of the laws or is just spiteful. Some one can know everything but he wants to transform everything not because he is ignorant but because he wants to be spiteful, he will project a story that is not correct.”

Kesselly told FPA Sunday morning that in 2005, a three-man audit commission was recommended by the Arthur Watson administration to his Board. He said the commission was to assist in reviewing the financial activities of the organization as enshrined in the constitution. However, such commission, according to him, did not execute its assigned duties.

“I do know Arthur Watson told me some of those people were busy and they were not performing. I don’t know of them carrying out any functions they were asked to carry on, but I know about my board asking them to conduct an audit. I don’t know at any time that my Board with (James) Larsah as the Vice chairman of the Board that we raised any issue with the financial report that was presented, to say look this thing we have to refer it to the audit commission to audit the union. I don’t know of any such request being made. I don’t know about any audit taken place before my administration took over either.”

He shrugged off Massaley’s allegations as baseless. Kesselly said “the board under my administration did not see any need absolutely to conduct an audit or request one, because the financial position of the organization was known, so we did not see any need and we did not ask.”

The Wettee administration is going to its final term, but it has not submitted its financial records to any audit commission as required by the constitution. Even the current national Board of Directors headed by James Larsah has not requested an audit in ULAA financial records. “This is like a pattern in ULAA,” a concern Liberian said.

“I would like to see how the financial movement of the union is going. I would like to see an audit commission set up to audit the organization's financial books. I like to see the commission go beyond by auditing ULAA chapters as well. That is the legacy I want to leave behind," said Emmanuel Togba.

Togba blasted Massaley, arguing that the current administration has been the most open administration of ULAA. "Since we took office, we have consistently produced financial reports to the Board. The last time when (Anthony) Kesselly was Board Chairman, we always sent financial reports. We also sent annual budget and this year, we have complete the annual report to be sent to the board.”

The treasurer pointed out that the most recent financial report has not been sent to the Board due to the infighting in among the board members. “We have an obligation to submit the report, but we can not send the financial report to the Board that is divided. When we send out report, we need decision to be made.” He also told FPA that the 2008 budget has not been submitted due to the same crisis. He would not disclose the figure until at such time the crisis is resolved and the report submitted.

The treasurer pointed out that the most recent financial report has not been sent to the Board due to the infighting in among the board members. “We have an obligation to submit the report, but we can not send the financial report to the Board that is divided. When we send out report, we need decision to be made.” He also told FPA that the 2008 budget has not been submitted due to the same crisis. He would not disclose the figure until at such time the crisis is resolved and the report submitted.

On Saturday, April 12m 2008, the ULAA Eminent Persons Council mediated and resolved the impasse in the Board. A resolution was adopted at the end of the meeting. Parties to the conflict were urged to work together to move the organization forward.

Togba observed Massaley's allegation is "the work of politics. This is an election year, people will strive on making all kinds of allegations to get the chance to win some votes, but I was very surprised that Mr. Massaley will make such claims. I think it was a complete distortion of the facts.”

The ULAA chief financial officer argued that even though the ULAA constitution calls for quarterly financial report to be made to the Board, it did not layout any specific timing for the administration to make such report, which he believes is “a loophole” in the organic laws.  “The constitution did not say when to make the report, which means the administration can work within the best framework that is best for itself.”

Togba claimed financial report for the year 2007 has been completed, however, he stressed had the current board written the administration requesting the report, “and we fail to send the report to them, then you can say we are in contravention of some laws, but the board has never made this an issue. The board has never written to make such request. “

He said it was unfortunate for someone to condemn or criticize the administration for not submitting the report. “I believe Mr. Massaley took one aspect of the constitution and try to spin it, but the facts are there. The constitution will not tell you the specific time for the administration to make report. So if it is not in the constitution, how can you say somebody is not doing what the law says, especially so when the person has been doing it consistently in the past.”

He accused Massally of distorting the facts. “He tries to appeal to certain corner, so for him to make such baseless claims against ULAA is pure politics.”