Witness Cross-examined over authenticity of Hotel Receipt
By Fatima Kpaka
The tribunal matter of the Former Auditor General Lara Taylor Pierce and her deputy Tamba Momoh came up again on Tuesday, October 24, 2023 at the Freetown High Court where the witness was cross examined by defense Counsel Roland Wright on behalf of the first defendant Lara Taylor Pierce.
The Tribunal is set up to inquire into the alleged professional misconduct and breach of confidentiality by the suspended Auditor General Lara Taylor Pierce and her deputy Tamba Momoh.
Responding to question posed by defense Counsel, the witness Ibrahim Barrie, Principal Auditor at Audit Service, confirmed before the court that it was after he received a management letter from the office of the president that he received a receipt.
He further stated that he is familiar with the international standard of auditing.
He further explained that professional skepticism means that an auditor must always have question in mind.
The witness was shown Exhibit A 10 which he identify as a receipt of payment issue by Ocean Bay Hotel of the Republic of Gambia to the office of the Chief Protocol, Office of the president and in the receipt the price per night of the hotel stated in the receipt is 1,825 pounds.
The witness during cross-examination was shown the document again which state that the calculated amount spent by the president and entourage at the said hotel for one week is 12,075 pounds, but defense Counsel Roland Wright challenge the witness that the amount written in the receipt is wrong and asked him to calculate the said price per night again before the court which he did and in his conclusion, he confirmed that the said amount should be 12,775 pound instead of 12075.
He explained further that Exhibit A 10 is a receipt from a hotel in Gambia issue to the State Chief of Protocol office of the president.
Answering further to questions posed by defense Counsel, witness Barrie further explained that he and his team prepared exhibit A 19 which is the Draft Compliance Report.
Barrie further stated that when he received exhibit A 10 he was satisfied with it as per international standard Audit 240, adding that an auditor can accept a document that is genuine unless otherwise.
Lawyer wright further asked the witness that Exhibit A is a document that was forged but witness Barrie said he cannot tell whether the said document was a forgery one.
The witness was shown Exhibit A 11 which he identified as another receipt from a hotel in South Africa and it was also issued to the office of the Chief Protocol, Office of the President.
He was asked if the said receipt was also forged but he responded that he cannot tell.
He was also shown Exhibit A 12 and Exhibit A 13 which he also said he cannot tell whether the said exhibits were forged or not.
Answering further, witness Barrie said after completing his work he then forward his draft report to his boss who is the Deputy Auditor General and his boss has the right to check for professional skepticism, adding that if he is not sure about the report he has right to carry out his own investigation and one of the ways to do it is to include third party to obtain verification about the report.
He said that his boss also has the right to change the report.
Lawyer Wright then asked the witness whether it was only when his boss used third party on his verification that he knew that the report he presented were forged, but the witness said he did not know the method used by his boss and so he cannot tell.
After his cross-examination, Defense Counsel A. Sensei, representing the second defendant, Tamba Momoh, adopted the cross-examination of Lawyer Wright.
No reexamination was done by the State.
The State Prosecutor A.G. M Bockarie sought an adjournment.
The matter comes up again on Monday, October 30, 2023 for further hearing.