By Alieu Jallow
The Auditor General (AG) has expressed serious concern over the recurring premature publication of audit findings that are either unpublished, still at the query level, or in draft management letter form.
The AG warns that the premature release and media discussions of such audits could distort factual accuracy and undermine the credibility of the accountability process.
1. Special Audit of the Independent Electoral Commission (IEC) (2020-2023): This report was not tabled at the National Assembly or publicly discussed. Instead, it was shared with the Inspector General of Police for further investigation, in line with Section 160(5) of the 1997 Constitution.
2. Financial Audit of the National Assembly Service (2022): The audit was at the preliminary query level when the findings were made public, despite the audit process being incomplete.
3. Consolidated Financial Audit of the Government of The Gambia (GoTG) (2021 and 2022): This audit is still at the draft management letter stage, with management responses recently received and under review by auditors before a final audit opinion is issued.
Additionally, The Auditor General reminded the public and stakeholders that the audit process involves several critical stages before a final report is published. During fieldwork, preliminary findings (audit queries) are first presented to the institution’s management for feedback. If concerns remain unresolved, they are documented in the draft Management Letter (ML), giving management another opportunity to respond. Only after a thorough review of responses is the final report completed and published.
“Discussing audit findings in the media before the process is finalized not only makes them premature but can also lead to factual distortions, negatively impacting the credibility of the accountability process,” the AG stated.
In light of this, the AG urged all stakeholders, including those who gain access to audit reports as part of the process, to respect the audit cycle and avoid premature disclosure. The media, as a powerful channel for public information, was particularly called upon to ensure accurate and professional reporting, aligning with the principles of transparency and accountability.
“I reassured the public that all finalized audit reports will be made available on the National Audit Office’s website (www.nao.gm) in accordance with Section 160(1)(e) of the 1997 Constitution”. He states
With accountability and transparency at stake, the call for responsible handling of audit information remains crucial to upholding the integrity of public financial oversight in The Gambia.
