By: Mama A. Touray
Sulayman Barry, the Principal Internal Auditor of Brikama Area Council, informed the LG Commission that the council does not maintain an up-to-date fixed asset register where all capital assets should be listed with their values.
Barry mentioned that the council’s assets cannot be accurately ascertained, and when asked if he had ever seen the asset register, he replied no.
When questioned about whether the council now has an asset register, he stated that it is not within his knowledge. He also informed the commission that some staff files have not been updated, noting that each file should include an application letter, national identity card, certificate of character from the police, and other credentials.
Barry referred to the audit report concerning affected staff names, indicating that the BAC’s establishment register was not updated. Despite management’s assurance to rectify the issue, no action was taken.
However, Barry testified that an amount of D32,922.82 was disbursed and paid as salaries over the counter to council staff, but the recipients did not sign the vouchers. He added that they could not confirm whether those individuals received the money.
The witness noted inconsistencies in the payrolls, with some individuals underpaid and others overpaid. He explained that payments were supposed to align with salary grading but revealed instances where junior laborers were paid more than their superiors.
In 2020, there was an issue of unaccounted proceeds from the council’s sales totaling D24,000. Although the council generated D60,000 from bid sales, only D36,000 was remitted to the Gambia Public Procurement Authority (GPPA), leaving D24,000 unaccounted for.
Regarding a loan he obtained from the council, Barry stated that he applied for D450,000 but was given D350,000. He also acknowledged contracting loans from the Area Council in amounts of D150,000 and D175,000.
When asked about the functions of the Internal Audit Unit, Barry explained that it is responsible for vetting and monitoring the financial transactions (inflows and outflows) of council revenues to ensure compliance with rules and regulations. Additionally, they are tasked with providing quarterly reports to the accounts and audit committee of the Council.
