Having lost the vital Plant of Eternal Youth, Gilgamesh was so sickly depressed he asked his escort Urshanabi, Noah’s boatman, to accompany him all the way to Uruk so he could comfort him. Urshanabi kindly obliged him. The two set sail in a chartered royal ship on which they were the only passengers other than the crew.
Throughout the seaborne journey, Gilgamesh kept weeping as he feverishly paced up and down the deck, wondering why he should be so unfortunate as to let the Rejuvenation Herb slip through his fingers. Exactly who filched it from his chariot? Was it the Enkites of the Enlilites? The propaganda pitch that soon spread far and wide was that he was sabotaged by the agents of Enki given that Utu-Shamash, an Enlilite, had done all he could to help him attain eternal life.
It must be borne in mind, however, that the Enlilites, were not in one accord concerning Gilgamesh’s quest for immortality. Ishkur-Adad, for instance, had frowned upon the idea. Nannar-Sin was non-committal. So to single out the Enkites as the party that put the spanner in the works was rash. Moreover, although the Anunnaki who guarded the spring where the Rejuvenation Herb grew were called Snakes, a metaphor for Enkites, they were not necessarily Enkites. In fact, they were in all probability Enlilites in that it was Enlil who had decreed that the plant be jealously guarded.
If it had been up to Enki alone, Gilgamesh would have clinched the Rejuvenation Plant given that it was Enki who created mankind and his personal wish was to see mankind live as long as the Anunnaki did. That is not to mention the fact that being the son of Ninsun, Enki’s daughter, Gilgamesh was a grandson of Enki. As such, Enki wouldn’t want to administer a demolition job to his quest for an indefinite lifespan.
GILGAMESH HONOURS ENKIDU
After an absence of about one year, Gilgamesh was back home. When he saw the grandeur and splendour of Uruk, “with its cultivated fields and orchards and its towering ziggurat devoted to Ishtar, all of it enclosed by intricately wrought walls”, all his sorrows were immediately subsumed by a sense of pride and awe.
A great number of his people had long set up camp on the shores of the Persian Gulf awaiting his uncertain return and when they saw him, they thronged him, shedding tears of joy in their ecstasy. All the Uruk elders were sent for to come and receive him and accompany back to Uruk as per official protocol.
After he had been debriefed on the happenings in Uruk whilst he was away by his council of elders, Gilgamesh informed them, with a catch in his voice, that his quest for immortality had not been successful and that he would soon sit down to write all his experiences, including his meeting with Noah, the hero of the Deluge. The Noah encounter particularly excited the elders, whereupon Gilgamesh recounted to them all that had transpired in Noah’s subterranean Paradise. Then he asked the elders to get all the people of Uruk to assemble at a public square.
When the people accordingly gathered, Gilgamesh announced to them the death of Enkidu. They all broke down in loud lamentation in a manner akin to a mass funeral. “Gilgamesh proclaimed his grief,” says The Epic of Gilgamesh. “Everyone mourned, including the creatures of the field and plain, the elders of the city, and the prostitute who domesticated Enkidu. The pathways to the Cedar Forest, the rivers Ulaja and Euphrates, and the farmers and shepherds in their fields all mourned Enkidu’s death.”
Gilgamesh proceeded to summon the craftsmen of Uruk, comprising metalworkers, stone carvers, goldsmiths, and engravers, and commanded them to raise a statue of Enkidu to honour his deeds and celebrate his fame. That done, he assembled a team of scribes to help him document his story and the accompanying depictions on clay tablets and cylinder seals. That was how The Epic of Gilgamesh came to be.
The chief scribe introduced the epic thus: “Let me make known to the country him who the Tunnel (Noah’s abode) has seen: of him who knows the waters (where the Plant of Rejuvenation grew) let me the full story tell. Secret things he has seen, what is hidden from man he found out. He even brought tidings of the time before the Deluge.
He took the distant journey, wearisome and under difficulties. He returned and upon a stone column all his toil he engraved … When the gods (the Anunnaki) created Man, wide understanding they perfected for him. Wisdom they had given him. To him they had given Knowledge. Everlasting life they had not given him.” And so it was that for generations thereafter, scribes copied and translated, poets recited, and storytellers related the tale of the first determined but futile search for immortality by a mortal.
ENLIL ORDERS ACCOMPANIED BURIAL FOR GILGAMESH
For the remainder of his years, Gilgamesh continued to lament the fact that he had failed to secure immortality like Noah and that death for him was an inevitability. But he never gave up hope. Now advanced in years and lying on his death bed, “pursued by the Angel of Death”, he made one final appeal to Enlil to relent and confer immortality on him, especially seeing that both his Anunnaki mother Ninsun and his Anunnaki grandmother Ninmah still looked as youngish as he had always known them. It was his godfather Utu-Shamash who he urged to approach Enlil on his behalf.
Enlil’s response was a foregone conclusion: Gilgamesh wasn’t getting a new lease of life but was rejoining his ancestry. What Enlil, the Jehovah of the Bible, did next illustrated what a diabolical being he was. He decreed that since Gilgamesh was “special” – a demigod who was at once king of a great city-state in Uruk – he was not going to the Nether World, the world of the dead, alone. He was to be accompanied by “his beloved wife, his beloved son, his beloved concubine, his musicians, his entertainers, his beloved cupbearer, the chief valet, his caretakers, and the palace attendants” as compensation for his denial of immortality.
Thus it was that on the day of his burial circa 2600 BC, all the above-mentioned people were given a drug which scrambled their senses and in what is called a “accompanied burial” were buried alive in the same huge grave in which Gilgamesh was laid to rest. Jehovah, folks, hardly had any regard for the sanctity of human life: to him, we were little more than animals.
We were expendable apes. When British missionaries came to Africa in the 19th century and learnt that Shaka the Zulu, on his mother Nandi’s death, ordered that ten handmaidens be buried alive with her, they denounced his legacy as that of a savage. Yet the very god they worshipped was guilty of exactly the same barbarity and even worse if Old Testament accounts of his penchant for mass murder are anything to go by.
Altogether, Gilgamesh lived for about 300 years, having been born circa 2900 BC, and ruled for 126 years. After his death, he was succeeded by his son Ur-Lugal, who in turn was succeeded by his son Utu-Kalamma. The two ruled a combined 45 years. Five more kings followed after Utu-Kalamma and they ruled for a total of 95 years. At the time kingship was transferred from Uruk to Ur, Nannar-Sin’s cult city, 12 kings had sat on Uruk’s throne for a total of 2310 years, beginning with Enmerkar, the grandfather of Gilgamesh.
But of all the 12, the greatest was no doubt Gilgamesh. It is he who is the most comprehensively documented. Even his father and predecessor Lugalbanda pales in comparison to feats wrought by Gilgamesh. Yet Gilgamesh owed his greatness not to he himself as such but to his bosom friend Enkidu, who was genetically engineered into existence by Enki with a view to help mould him into a better person. Before Enkidu’s advent, Gilgamesh was a despicable king who ruled his domain like a thug.
THE CONTENDING FOR BAALBEK
The thunderclap failure by Gilgamesh to obtain immortality did not deter other mortals from trying their luck. In their case though, their pilgrimage was restricted to the Landing Place at Baalbek in modern-day Lebanon, where Gilgamesh, accompanied by his great friend and mentor Enkidu, had his first futile attempt at securing access to a Nibiru-bound shem circa 2860 BC. Tilmun, the spaceport in the Sinai Peninsula, was too remote and doubly difficult to access than the Cedar Forest in Lebanon.
Even when the Anunnaki had officially departed Earth, Baalbek remained of great symbolic and religious value compared to Tilmun, which the Anunnaki obliterated with a nuclear blast in 2024 BC, an event we shall relate in detail in due course. Since Baalbek was, courtesy of the saga of Gilgamesh, associated with man’s efforts to live forever, the terrestrial allegory of Heaven (that is, Nibiru), it became a religious monument over which ancient superpowers fought.
When it came under the control of the Greeks in 331 BC, they built a temple they dedicated to their god Zeus, that is, Nannar-Sin, Enlil’s second-born son, who is today best-known as Allah. When the Romans occupied the place in 63 BC, not only did they erect a vast, 4000 ft-above-sea-level horizontal platform there but they also built a temple for the worship of their god Jupiter. Jupiter was actually Enki but the Romans wrongly (or was it deliberately) used the name to refer to Nannar-Sin.
Constantine the Great (A.D. 306-337) upon turning Christian (deceptively) accordingly turned Baalbek into a Christian shrine after scrapping all the works that had been going on there to date. In 440 BC, Roman Emperor Theodosius II “destroyed the temples of the Greeks. He transformed into a Christian church the Temple of Heliopolis (Baalbek as it was called by the Greeks) to that of Baal Helios (Utu-Shamash, Nannar-Sin’s most prominent son)”. In 637 AD, it was the turn of the Muslims, who “converted the Roman temples and Christian churches atop the huge platform into a Mohammedan enclave. Where Zeus and Jupiter had been worshiped, a mosque was built to worship Allah”. The names had changed but it was still the same god, Nannar-Sin.
In the Bible, the prophets Ezekiel and Amos referred to Baalbek as “The Place of the Gods” (note the plural, suggesting that these were the Anunnaki being spoken about) or “The Eden Abode”. At the time, Baalbek was in the hands of the Phoenicians, not the Israelites, but the prophets still venerated it as the holy place of the gods because it had been a space facility of the Anunnaki and was therefore a consecrated place. Rockets, along with a place where rockets landed and took off, were synonymous with the gods or holiness in that rockets were a means by which eternal life could be conferred by way of travel to Nibiru, the planet of the Anunnaki.
FATE OF THE KING OF BABYLON
Post-Gilgamesh, the mortals who like him set their sight on Baalbek to try their luck at gaining immortality were Nebuchadnezzar, Ithobalus III, and Alexander the Great. We will start with Nebuchadnezzar. Nebuchadnezzar (634-562 BC) was the King of Babylon from 605-562 BC. It was Nebuchadnezzar who presided over the Babylonian captivity – the capture of the Jewish people in 582 BC and heir deportation to Babylon, where they were held for 70 years as punishment by their god Enlil for repeatedly defying his decrees.
Unlike Gilgamesh, Nebuchadnezzar did not set foot on the Baalbek platform or ride in a shem: he was in the process of setting out for Baalbek when he was tactfully intercepted by Ishkur-Adad, Enlil’s third-born son, who at the time was the most powerful Enlilite. Nebuchadnezzar could not be allowed to come near Baalbek, a “holy place”, because he was a protégé of Marduk, an Enkite, and Baalbek was controlled by the Enlilites.
As such, what he planned to do as the most powerful king of the day was force his way to Baalbek, commandeer a shem, and blast off to Nibiru to be conferred eternal life by King Anu, “Our Father Who Art In Heaven”. But Adad stopped him in his tracks by afflicting him with a disease that made him deranged, roam among animals, feed on grass, and finally die in ignominy. Isaiah’s mockery of Nebuchadnezzar, who was in the throes of death at the time of the pronouncement, is recorded in ISAIAH 14:12-20, which partly reads as follows, with my own comments in brackets:
“O, how fallen from heaven (kingly glory in a mocking way) art thou, a Morning Star, son of Dawn! (literally ‘Shining One’, how the Anunnaki were characterised because of their light-skinned complexion and their surpassing knowledge. This is spoken in jest by the prophet as being an Anunnaki was what Nebuchadnezzar prospectively fancied himself as). Felled to the ground is he who the nations enfeebled.
Thou didst say in thine heart, ‘I will ascend unto the heavens (the cosmos on way to Nibiru), above the planets (the solar system) of El (Enlil) I shall raise my throne. (This is a false accusation: Nebuchadnezzar worshipped Marduk and so there was no way he would have wanted to exalt himself above any of the Anunnaki gods.) On the Mount of Assembly (Baalbek) I shall sit, on the Crest of Zaphon (Baalbek). Upon the Raised Platform (BaaIbek rocket-launch tower) I shall go up (ride in a shem), a Lofty One (an Anunnaki) I shall be!’ But nay, to the Nether World (where evil people go at death) you shalt go, down to the depths of a pit (Hell).”
Tragically, this very earthly incident has been over-spiritualised by the hopelessly ignorant Christian clergy. It has been span as talking about the fall of Satan in Heaven! What hogwash. Why? Because in the Vulgate, a translation of the Old Testament from Hebrew to Latin by Jerome, one of the church fathers, “Morning Star Son of Dawn” is rendered as “Lucifer”, now a byword for Satan or Devil. But what these same Christian preachers will not admit to you is that Jesus is also referred to as Lucifer in REVELATION 22:16! The term Lucifer thus has no evil connotations whatsoever as it even applies to the planet Venus, the brightest object in the dawn and evening sky. It is the Illuminati who corrupted the term Lucifer to represent prime evil.
FATE OF THE KING OF TYRE
Tyre (today part of Lebanon) was a wealthy Phoenician city on the eastern Mediterranean coast as well as a strategic centre. In the 6th century BC, Ishkur-Adad instructed the prophet Ezekiel to pronounce doom on the King of Tyre. This diatribe against the king is recorded in EZEKIEL 28:12-19. Once again, the Christian clergy have falsely interpreted the above passage as referring to the fall of Satan in Heaven.
According to the legendary Jewish historian Flavius Josephus, the object of Adad’s wrath was King Ithobalus III of the city-state of Tyre, who reigned from 591-573 BC. This was in the waning days of the Anunnaki’s direct rulership of Earth. As his name implies, Ithobalus (meaning, “With Baal”) was a protégé of Utu-Shamash, who the Canaanites called Baal. Just as he had done with Gilgamesh, Shamash facilitated Ithobalus’s visit to the Baalbek aero-facility but went further: he got him to ride in a shem – a shuttlecraft, not an interplanetary rocket. This time around, Shamash managed to obtain the express blessings of Adad, who was the overall god of Lebanon. So it was under the aegis, ultimately, of Adad, that Ithobalus was allowed to set foot in the Landing Place and board a shem.
But Ithobalus in due course rubbed Adad the wrong way. Having been to Baalbek and having ridden in a shem (but only as far as Earth’s lower orbit, not all the way to Nibiru), Ithobalus became swell-headed: he literally grew wings. He began to boast to mankind that he had now become a god, that is, an Anunnaki. Like the Anunnaki, he bragged, he too had become immortal. This of course was false in that one only became like the Anunnaki (that is, was able to live nearly as long as they did) if he had travelled to Nibiru or partook of either the Rejuvenation Herb (the one that eluded Gilgamesh) or Ormus, the monoatomic white powder of Gold. Ithobalus did none of these.
“Thou hast been to a sacred mount (Baalbek),” Ezekiel said to Ithobalus on behalf of Adad. “As a god (Anunnaki) werest thou, moving within the fiery stones (the shems) … And you became haughty, saying, a god am I, at the place (Baalbek) of the Elohim (the Anunnaki ruling pantheon) I was. But you are just man, not god.”
Because of being so full of himself and for propagating falsehoods, Ithobalus was to die at the hands of strangers. “I will cast you to the ground (be dethroned),” Adad said of Ithobalus through Ezekiel. “I will lay you before kings, that they may behold (mockingly) you … I will bring forth a fire (symbol/metaphor of judgement) from the middle of you (that is, from among his own reign). It shall devour you, and I will bring you to ashes on the earth in the sight of all them that behold you.” Adad was the cruellest and most irascible of the Anunnaki royalty: once you offended him, you were a goner.
The world in which we live is a criminally unequal one. In his iconic 1945 allegorical novella, Animal Farm, a satire on the facetiousness of the then Soviet Empire’s crackbrained experiment with a command economy, the legendary George Orwell in my view hit the nail squarely on the head when he said all animals were equal but some animals were more equal than others.
That’s the never-ending dichotomy of the so-called First World and its polar opposite, the so-called Third World as Orwell’s cleverly-couched diatribe applies as much to the tread-of-the-mill laissez faire economics of our day as it did to Marxist-Leninist Russia a generation back.
Even as the Nation of Israeli braced to militarily take possession of the Promised Land, General, its top three senior citizens, namely Moses, Aaron, and Miriam, were not destined to share in this god-conferred bequest. All three died before the lottery was won.
Financial Reporting (Amendment) Bill, 2020 and Accountants (Amendment) Bill, 2020 were expeditiously passed by parliament on Thursday.
What are these two Bills really about? The Bills are essentially about professional values that are applicable to auditors and accountants in their practice. The Bills seeks to basically enhance existing laws to ensure more uprightness, fairness, professional proficiency, due care, expertise and or professional technical standards.
The Financial Reporting Act, 2010 (FRA) establishes the Botswana Accountancy Oversight Authority (BAOA), as the country’s independent regulator of the accounting and auditing profession. BAOA is responsible for the oversight and registration of audit firms and certified auditors of public interest entities.
In the same vein, there is the Accountants Act, 2010 establishing the Botswana Institute of Chartered Accountants (BICA) which is responsible for the registration and regulation of the accounting and auditing profession. This consequently infers that some auditors have to register first with BICA as certified auditors, and also with BAOA as certified auditors of public bodies. So, the Bills sought to avert the duplication.
According to Minister Matsheka, the duplication of efforts in the regulation of auditors, which is done by both BICA and BAOA, creates a substantial gap on oversight of certified auditors in Botswana, as the two entities have different review procedures. He contends that the enforcement of sanctions becomes problematic and, thus, leads to offenders going Scot-Free, and audit quality standards also continue to plunge.
The Financial Reporting (Amendment) Bill, 2020, in the view of the Minister, brings the oversight and regulation of all auditors in Botswana under the jurisdiction of the Accountancy Oversight Authority and that Bringing all auditors within one roof, under the supervision of BAOA would therefore reinforce their oversight and significantly enhance accountability.
He also pointed that the Bill broadens the current mandate of the Authority by redefining public interest entities to include public bodies, defined as boards, tribunals, commissions, councils, committees, other body corporate or unincorporated established under any enactment.
This covers any company in which government has an equity shareholding. In order to enable the process of instituting fitting sanctions against violation of its provisions, the Bill clearly lays down acts and lapses that constitute professional misconduct.
This Bill further strengthens the sanctions for breach of the Act by public interest entities, officers, firms, and certified auditors. Reinforcing the law with respect to such sanctions will act as an effective deterrent for breach of the Act.
The Accountants Bill also strengthens the current mandate of the Institute by making it obligatory for those who provide accountancy services in Botswana to register with the Institute, and for all employers to hire accountants who are registered with the Institute.
The Minister reasons that in line with the spirit of citizen empowerment, this Bill proposes reservation of at least 50% of the Council membership for citizens. This, he says, is to empower citizens and ensure that citizenries play an active role in the affairs of the Institute, and ultimately in the development of the accounting profession in Botswana.
The Bills come at a point when Botswana’s financial sector is in a quagmire. The country has been blacklisted by the European Union. Its international rankings on Corruption Perception Index have slightly reduced. According to recent reports by Afro Barometer survey, perceptions of corruption in the public service have soured and so is mistrust in public institutions.
Rating agencies, Standard Poor’s and Moody’s have downgraded Botswana, albeit slightly. The reasons are that there continues to be corruption, fiscal and revenue crimes such as money laundering and general unethical governance in the country. There are still loopholes in many laws despite the enactments and amendments of more than thirty laws in the last two years.
One of the most critical aspect of enhancing transparency and accountability and general good governance, is to have a strong auditing and accounting systems. Therefore, such professions must be properly regulated to ensure that public monies are protected against white color crime. It is well known that some audit firms are highly unprincipled.
They are responsible for tax avoidance and tax evasions of some major companies. Some are responsible for fraud that has been committed. They are more loyal to money paid by clients than to ethical professional standards. They shield clients against accountability. Some companies and parastatals have collapsed or have been ruined financially despite complementary reports by auditors.
In some cases, we have seen audit firms auditing parastatals several times to almost becoming resident auditors. This is bad practice which is undesirable. Some auditors who were appointed liquidators of big companies have committee heinous crimes of corruption, imprudent management, fraud and outright recklessness without serious consequences.
There is also a need to protect whistleblowers as they have been victimized for blowing the whistle on impropriety. In fact, in some cases, audit firms have exonerated culprits who are usually corrupt corporate executives.
The accounting and auditing professions have been dominated by foreigners for a very long time. Most major auditing firms used by state entities and big private sector companies are owned by foreigners. There has to be a deliberate plan to have Batswana in this profession.
While there are many Batswana who are accountants, less are chartered accountants. There must be deliberate steps to wrestle the profession from foreigners by making citizens to be chartered. It is also important to strengthen the Auditor General. The office is created by the constitution.
The security of tenure is clearly secured in the constitution. However, this security of tenure was undermined by the appointing authority in many instances whereby the Auditor General was appointed on a short-term contract. The office is part of the civil service and is not independent at all.
The Auditor General is placed, in terms of scale, at Permanent Secretary level and is looked at as a peer by others who think they can’t be instructed by their equivalent to comply. Some have failed to submit books of accounts for audits, e.g. for special funds without fear or respect of the office. There is need to relook this office by making it more independent and place it higher than Permanent Secretaries.