Africa-Press – Gambia. A tense exchange unfolded at the Local Government Commission between Kanifing Municipal Council (KMC) Mayor Talib Ahmed Bensouda and Lead Counsel Patrick Gomez, as the two sparred over the interpretation of the Financial and Accounting Manual for Local Government Councils. At the heart of the dispute was the extent of the mayor’s role versus that of the Chief Executive Officer (CEO) in financial decision-making.
Counsel Gomez argued that the manual clearly outlines thresholds for expenditure approval: the CEO may independently authorize spending up to a certain limit, must seek clearance from the mayor or council chair for amounts above that threshold, and is required to obtain full council approval for higher expenditures.
Mayor Bensouda, however, maintained that the manual serves only as a guideline and that ultimate authority rests with the council. He emphasized that under KMC’s resolution, all payments exceeding D500,000 fall under the council’s mandate, while amounts below that remain within the CEO’s authority.
“We have a competent contract committee with three subject matter specialists and a finance committee with three subject matter specialists well-equipped and competent to ensure that this is done accordingly,” Bensouda asserted.
When asked whether he viewed the manual as binding, the mayor reiterated that it is not law. “It is a guideline. The council has the discretion to create stronger policies based on best practices,” he said, adding that entrusting oversight to committees offered better protection for the council than placing such responsibility in the hands of individuals.
Counsel Gomez pressed further, “So the better policy you have is that the mayor should stay away from this threshold and allow the CEO to focus on the administration.”
Mayor Bensouda agreed, citing Section 42 of the Local Government Act, which makes the CEO responsible and answerable for council finances. “So I think it would be contradictory for the mayor to participate in the process and still be expected to hold the CEO accountable,” he argued.
Gomez countered that the manual was unambiguous and must be followed in full. But Bensouda stood firm, stating that where the manual contradicts the Local Government Act, the law must prevail. “I cannot be part of the administration and at the same time sit as council chair to hold the CEO accountable. That is a conflict of roles,” he told the commission.
“No, it is not; the law is very clear: the manual is to be followed. It is very clear that it is the manual you should follow in relation to the financial activities of the council, so the acts and the resolutions you passed in council must be in conformity,” Counsel Gomez said.
Mayor Bensouda explained that the manual serves only as a guideline, whereas the governing authorities are the Finance and Audit Act and the Local Government Act.
He emphasized that the manual directly contradicts the Local Government Act, which clearly stipulates that the Chief Executive Officer (CEO) is responsible for managing all council finances, while the council itself is tasked with exercising oversight over the CEO.
“I cannot be both part of the administration and be part of the council; that will be a contradiction. If a Manual contradicts the Local Government Act, I will be obliged not to follow that manual,” he said
Mayor Bensouda explained that it is evident the mayor cannot directly participate in the implementation or financial operations of the council, since the mayor’s role is to chair the council and hold the Chief Executive Officer accountable for those very activities.
When asked by counsel why he would not wish to know the specific withdrawals made from the council’s accounts, Mayor Bensouda clarified that he is kept informed through the reports of both the Finance Committee and the Local Government Accounts Committee of the council.
Counsel rephrases the question: “Why would you not want to know when the CEO and finance director is withdrawing money from the accounts of the council?”
Mayor Bensouda responded: “That is not my role. The day-to-day activities are the responsibility of the CEO. I am charged to lead the council to hold the CEO accountable.”
Counsel Gomez then pressed further: “So when this threshold is recommended and it is required that it has to be followed, do you think it is a bad law?”
The Mayor replied that it would indeed be a bad law—unless the Local Government Act was reformed.
He explained that in September 2018, during his first term as mayor, he and six other mayors wrote to the Ministry of Local Government, calling for amendments and reforms to the Act. According to him, the existing framework was flawed because it simultaneously vested executive authority in both the mayor and the CEO, creating confusion.
Mayor Bensouda submitted a copy of the letter to the Local Government Commission, which was subsequently tendered and admitted into evidence.
“What we are debating is whether the CEO is consulting and seeking clearance from the mayor,” Mayor Bensouda explained.
He further informed the commission that, according to the Financial Manual, the council determines the thresholds at which the CEO must stop, consult the mayor, or seek the council’s approval—but all such decisions remain at the council’s discretion.
Counsel Gomez concurred with the mayor’s assessment.
The Mayor added, “So our council’s discretion is that the mayor need not be part of it because that contradicts section 42.”
Counsel Gomez disagreed, emphasizing that the law cannot be selectively applied: “you cannot say the three lines are ok, the last two lines are not ok. If you decide to follow a law you follow it holistically.”
Mayor Bensouda countered that this is not a law but guidance granting discretion to the council, which indeed instructs that the council must decide. Counsel Gomez acknowledged this point.
The Mayor then argued that, as a grassroots leader, he is expected to establish a committee with the necessary expertise to exercise oversight over the CEO.
Counsel Gomez responded that he could not substantiate the claim that such discretion exists. Mayor Bensouda disagreed.
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