By: Seringe S.T. Touray
Kanifing Municipal Council (KMC) Mayor Talib Ahmed Bensouda on Monday delivered his long-anticipated testimony before the Local Government Commission of Inquiry, addressing wide-ranging questions on procurement, audit reports, thresholds, and the role of mayors in financial oversight. His appearance came in the wake of Banjul Mayor Rohey Malick Lowe’s testimony, which was marked by admissions of shortcomings in her administration.
From the outset, Bensouda underscored that executive authority over finances lies with the Chief Executive Officer (CEO), not the mayor. “It is even illegal for the mayor to partake in financial transactions because the same mayor has to exercise oversight on the CEO,” he argued, repeatedly insisting that his role was to set up governance structures while leaving day-to-day operations to technocrats.
Thresholds and Procurement Powers
One of the central disputes arose over the council’s threshold for approving expenditures. Lead Counsel Patrick Gomez pressed Bensouda on whether the Contracts Committee could legally set a D500,000 limit, countering that only the council itself had such authority. The mayor disagreed, stating: “The contracts committee and the finance committee recommend to the council, then the council resolves on the matter.”
On procurement, Bensouda confirmed that procedures were monitored through the Contracts Committee, which included the CEO, directors, councillors, and public representatives. He admitted, however, that there had been instances where processes were bypassed. “There have been several instances in the past where a councillor or chairperson would demand that a process be stopped or reversed, and sometimes disciplinary action was recommended,” he said, though he could not recall whether terminations or suspensions were directly linked to procurement breaches.
Audit Queries and Suspected Fraud
The commission repeatedly confronted Bensouda with findings from the 2020 National Audit Report, which highlighted suspected fraud, unpresented vouchers, and irregularities in council accounts.
One audit finding alleged suspected fraud of D297,941 in property rate collections. Bensouda acknowledged awareness of the issue, saying: “When the report came to my desk, I referred it to the finance committee to investigate because my concern was if this could happen, what about the rest of our finances.” He added that the probe stalled due to internal disputes with the former CEO and the resignation of the IT manager.
When pressed on why the matter was not concluded or referred to the police, the mayor said he believed it had been reported but would need to verify. Commissioners demanded evidence by his next appearance.
The inquiry also flagged more than D5 million in unpresented payment vouchers linked to a construction project. Bensouda said the amount later rose to D7 million but claimed that “about D6 million has since been traced, with around D1 million still being searched for.” He promised to provide documentation from the finance committee.
Donations, Grants, and Accounts
Commissioners raised concerns about the council’s failure to maintain a proper donations account during the COVID-19 pandemic. Bensouda admitted the lapse, explaining: “We never imagined there would be donations until COVID happened. That was the first time people brought cash to the council.” He said he referred the issue to the CEO and finance director for administrative handling.
He was also asked to account for grants received between 2018 and 2023, including a reported €3 million European Union project. While acknowledging the grant, Bensouda said he would need time to provide full figures, which the commission ordered him to submit.
Internal Audit Disputes
A significant portion of the testimony centred on the internal audit department, which the mayor dismissed as lacking capacity. He said reports generated between 2018 and 2022 were “operational memos” rather than proper audits. “We are interested in credible, verified findings. The internal auditor himself admitted he did not have the capacity,” Bensouda stated, adding that his services were terminated before 2023 and not replaced until that year.
Commissioners challenged this position, arguing that council had a duty to consider findings regardless of the auditor’s qualifications. They warned that disregarding reports amounted to neglecting oversight responsibilities.
Revenue Arrears and Enforcement
Bensouda also addressed the problem of rate arrears, which audits placed at more than D240 million in 2020 and D244 million in 2021. Rate arrears are unpaid property taxes owed by households and businesses to the council, and they represent one of KMC’s biggest revenue challenges.
He described non-payment of rates as “our biggest problem,” citing lack of an addressing system, incomplete property records, and weak judicial enforcement.
“KMC has worked with the Ministry of Information to develop plus codes, and we are integrating them into our rates database,” he explained. He also noted a grant of D30 million from the French Development Agency to strengthen digital monitoring, and confirmed that judgments worth nearly D50 million had been obtained against defaulters, though many cases remained stuck in the courts.
Alleged Irregular Payments
The inquiry confronted Bensouda with evidence that payments were made to KMC official K. Mustafa Kanyi for procurement of spare parts, including invoices later denied by contractors. While the mayor admitted the matter was debated in council, he said he could not recall the outcome and promised to provide records.
The commission further examined expenditures on a bottle-crushing machine and missing General Treasury Receipts (GTRs) amounting to hundreds of thousands of dalasis. In each case, Bensouda said he would have to “find out from the finance committee” and return with evidence.
Disclaimer of Opinion
Perhaps the most damaging revelation was the auditor general’s disclaimer of opinion on KMC’s 2020 financial statements, meaning auditors found the accounts too unreliable to express an opinion. Bensouda attributed this to “chaos” within the council during that year and the low capacity of the finance department.
“The pay scale of councils is so low that we cannot afford a chartered accountant,” he told the commission. “That is why I recommended the pay of directors should be raised to the level of parastatals. The director of finance did not have the prerequisite capacity to develop the required statements.”
Commission’s Warning
Commissioners repeatedly reminded Bensouda that regulations such as the Financial and Accounting Manual are binding law, not optional guidelines. Chairperson Jainaba Bah stressed: “The manual is a regulation. It gives no discretion to councils to pick and choose. If you believe otherwise, provide the resolution or legal authority to support that.”
The commission ordered the mayor to return with additional documents, including council minutes, reports on unresolved fraud cases, evidence of grant receipts, donation accounts, and resolutions on financial thresholds.
Hearing Adjourned
The session concluded with the commission noting gaps in Bensouda’s responses, particularly his reliance on committees to handle core accountability issues. While he maintained that his duty was to create structures and leave operations to administrators, commissioners insisted that council itself remained the ultimate oversight authority.
This hearing formed part of Bensouda’s first appearance before the commission, which was adjourned for continuation. The Fatu Network is following developments and will provide updates as proceedings continue.
