Africa-Press – Gambia. The Finance and Public Accounts Committee (FPAC) of the National Assembly has issued a scathing report on the financial operations of the Kanifing Municipal Council (KMC), revealing a litany of irregularities, governance failures, and potential fraud over a five-year period from 2017 to 2021.
Following a review of the Council’s Activity Reports and Audited Financial Statements, FPAC found significant breaches of financial regulations, including unaccounted-for funds, unrecorded transactions, questionable procurements, and systemic failures in internal controls and ICT governance.
One of the most alarming findings in the report is the failure by KMC management to provide payment vouchers amounting to over GMD7.6 million. FPAC warned that unless the missing vouchers are submitted within 30 days of the adoption of its report, the matter will be referred to the police for investigation.
Further financial irregularities include:
D125,780 in under-lodged collections by a revenue collector in 2018.
D297,941.43 in suspected fraudulent deletions of rate payments from the Matrix Data System in 2020, with no investigative report submitted to FPAC.
D242 million and D253 million in uncollected rate arrears in 2020 and 2021, respectively.
The Committee highlighted widespread documentation failures, such as incomplete establishment registers, missing personnel files, and unreconciled cash books. Several revenue collectors failed to administer and record issued General Tax Receipts (GTRs), while others used duplicated or missing serial numbers, undermining audit trails and accountability.
FPAC also charged that the Council failed to maintain an imprest holder’s account, improperly accounted for excess expenditures totaling GMD12.6 million, and neglected to deduct and remit withholding tax from vendors and suppliers to the Gambia Revenue Authority.
KMC was cited for purchasing a bottle crusher machine for GMD1.1 million that was never used and not listed in the Fixed Asset Register. The acquisition did not comply with the Gambia Public Procurement Authority (GPPA) regulations, and the Committee demanded an explanation or face a police referral.
Additional procurement and asset-related concerns include:
Lack of title deeds and valuation reports for Council properties worth over GMD805 million, recorded since 2010.
Unpresented lease agreements for properties rented to Jah Oil and Equa Energy.
Improper maintenance of fixed asset registers, with many items not tagged, recorded, or physically verified.
The report found KMC’s IT infrastructure was operating on counterfeit operating systems, lacked defined staff roles, and had no centralized user management or password security protocols. The Council also failed to maintain regular backups and did not establish a Change Management System.
Critically, the Matrix Property Tax and Payroll Systems had no audit trail to monitor user activities, and the Online Trade License System, despite a cost of over GMD700,000, has not been deployed since purchase.
FPAC cited the Council’s failure to submit investigative reports into multiple fraud allegations involving:
A GMD12 million loan for land acquisition for senior management.
Forgery of official documents.
A GMD30,000 bribe solicitation.
The Committee warned that continued failure to present official reports will lead to the matters being referred to the Gambia Police Force for further investigation.
Several infrastructure projects funded by public resources were found in disrepair or incomplete, including:
GMD561,688 spent on Serrekunda Market toilets that remain unhygienic and poorly maintained.
Incomplete Bakau Market lighting systems and rehabilitation works.
The KMC Annex driveway project, costing GMD3.6 million, which has already deteriorated.
FPAC has issued over 50 recommendations, mandating KMC management to provide missing documentation, rectify anomalies, and update systems within specified timeframes. In cases of non-compliance, the Committee threatened to escalate matters to law enforcement authorities.
Among the key directives:
Submit all missing records, receipts, and reports within 30 to 90 days.
Institute internal control mechanisms, especially around revenue collection and expenditure.
Regularize personnel appointments and enforce qualification requirements.
Implement comprehensive ICT governance structures, including software audit trails and backup protocols.
For More News And Analysis About Gambia Follow Africa-Press
