On November 1, 2024, Commissioner General James Dorbor Jallah of the Liberia Revenue Authority appeared before the Liberian Senate to address allegations regarding the misuse of public resources, specifically the controversial purchase of a $150,000 jeep for former Commerce Minister Amin Modad. This inquiry was initiated after a communication from Margibi County Senator Nathaniel McGill and others, which called for an investigation into whether the procurement adhered to the provisions of the Liberia Revenue Act, Public Financial Management Law, and the Budget Law of 2024. Senator McGill highlighted that the legal limit for government vehicle purchases is set at $45,000. During the Senate hearing, Jallah maintained that his role was to facilitate revenue mobilization and highlighted that he was not directly involved in the contract under scrutiny since he inherited it from the previous administration.

In his defense, Jallah outlined the historical context of the customs inspection contracts that the LRA had engaged in, particularly emphasizing an agreement signed on July 1, 2021, with MTN, which included a revenue share for capacity building in customs services. He underscored that despite his efforts to navigate the complexities of this inherited contract, he had always acted within the framework of the law. Jallah articulated that his predecessor had previously authorized similar allocations for vehicle purchases for the Ministry of Commerce, thereby questioning the double standard applied to his own actions. He asserted that it was customary for the LRA to allocate resources to other ministries for enhancing their operational capacities, a practice he viewed as beneficial for the government’s overall revenue mobilization strategy.

The Commissioner General attempted to draw comparisons between his authorization of vehicle purchases and historical precedents set by former officials, highlighting that these practices had been deemed acceptable in the past. Jallah pointed out that the LRA had allocated funds for various governmental functions, such as sending legislators on study tours and other operational expenses. He contended that if previous practices were acceptable, then his actions should also be viewed through the same lens of legitimacy, reiterating that enhancing revenue mobilization should not be seen as a misallocation of public resources.

As Jallah continued with his testimony, he noted other significant historical contracts, such as agreements with BIVA, which had led to the procurement of vehicles and services for customs. His argument was that past administrations had engaged in similar contracts without scrutiny, thus challenging the Senate’s questioning of his actions. The LRA, under his leadership, had also supported other governmental activities, leading him to question why his administration faced this level of examination despite engaging in what he perceived as standard procedural practices.

Despite Jallah’s attempts to contextualize the allocations for the vehicle in question, members of the Senate insisted that he remain focused on the specific purchase of the $150,000 jeep. This resulted in some contention during the hearing, with the senators expressing dissatisfaction at Jallah’s detour into broader historical context rather than addressing the specific allegations regarding the jeep purchase. They pressed for clear answers and adherence to the intent of the hearing as related to the specific misuse of public funds.

As the session concluded, the Senate adjourned with plans to reconvene on November 5, 2024, to continue the investigation. The proceedings set the stage for further scrutiny of Jallah’s role and the LRA’s financial decisions, as well as the broader implications of revenue management practices within the Liberian government. The atmosphere remained tense, with senators expecting a more direct response to the allegations surrounding the perceived misallocation of government resources in future discussions.

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