Africa-Press – Gambia. The Finance and Public Accounts Committee (FPAC) of the National Assembly has uncovered widespread financial irregularities, poor record-keeping, and non-compliance with legal and accounting standards at the Banjul City Council (BCC), following its review of the council’s 2019 and 2020 audited financial statements and activity reports.
The findings, detailed in the FPAC’s recent report, show that BCC failed to adhere to the National Assembly’s directive to submit credible financial statements for the years 2019–2022 within the stipulated deadlines. The committee noted that most councils, including BCC, have not complied with this resolution.
The committee discovered a series of unconfirmed General Tax Receipts (GTRs) not sourced from the Gambia Printing and Publishing Corporation, raising concerns over the authenticity of revenue records. In addition, cash collections amounting to GMD195,120 from market ticket sales and canteen rents were found to have been collected but not banked, suggesting deliberate suppression of revenue.
BCC was found to lack essential accounting policies to guide the recognition of revenue and expenditure. Comparative figures for 2019 were also deemed unverifiable due to the absence of a 2018 audit and missing deposit confirmations for 2019. Additionally, financial statements lacked support from a general ledger, and a proper cash book was not maintained in accordance with regulatory standards.
No monthly bank reconciliations were carried out for 2019 and 2020, further undermining the reliability of the financial statements. Key documents, including GTRs, individual collectors’ cash books, project reports, and committee meeting minutes, were also not provided to auditors, limiting the scope of the financial review.
Two major construction projects—an abattoir and market stores—each costing nearly GMD2 million, were found to be significantly incomplete. The funds had been advanced to council staff as imprests, a practice condemned by FPAC. The committee ordered CEO Mustapha Batchilly, Acting Finance Director Ebou Drammeh, and Director of Planning Katim Touray to refund the full contract sums.
In addition, the Council de-aggregated procurement contracts and bypassed standard procedures, including failing to engage licensed valuers or auctioneers for asset disposal. Unbudgeted payments totaling GMD394,276 and unsupported payments of GMD200,000—including a COVID-19 relief grant to the Banjul Relief Initiative—were made without proper documentation or internal audit verification. Several other payments, amounting to GMD4.5 million, were also made without the Internal Auditor’s certification.
FPAC identified GMD136,429 in unpaid staff loans and GMD40,000 owed by non-staff members, some dating as far back as 2013. An additional GMD22,075 in salary advances remained outstanding. The Council was found not to have maintained debtors’ or creditors’ control accounts.
The Council failed to record assets purchased in 2019 and 2020 in the Fixed Asset Register. Where asset registers did exist, they lacked key details such as insurance policies and disposal information. The Committee further flagged that the Council had procured two software systems in 2019, valued at GMD456,000, which were never used. Inadequate data protection measures, such as shared folder access, use of non-genuine software, lack of external data backups, and no UPS for servers, were also highlighted. The absence of physical security and cooling systems for the Council’s server added to the risks.
Numerous governance gaps were cited, including the prolonged acting appointments of key personnel, lack of Council and committee meeting minutes, and no IT training for staff. These were seen as symptomatic of broader managerial and institutional lapses.
FPAC issued over 30 recommendations calling for:
Immediate submission of missing financial documents and records.
Recovery of suppressed revenue and unpaid loans.
Adherence to procurement regulations and accounting procedures.
Sanctions against responsible officers for dereliction of duty.
Installation of genuine software and enhancement of IT security.
The Committee gave BCC timelines ranging from 30 to 60 days to comply with several corrective actions, warning that failure to do so would result in legal and administrative consequences, including referrals to law enforcement.
This report adds to a growing list of concerns surrounding financial accountability and transparency within local government authorities in The Gambia.
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