By Mama A. Touray
The principal cashier of Brikama Area Council, Lamin K Kanteh, has requested time from the ongoing Local Government Commission of Inquiry to file supporting documents for the receipts he issued amounting to over Sixty Million Dalasi in 2019, without the money being traced in the Council’s accounts.
“When receipts are issued, it means the money has been deposited in the account or the Council has received the cash; in this situation, the Principal Cashier issued the receipts, but the auditors could not trace the money in the Council’s bank accounts, and there were no bank slips to provide proof of deposit.”
Kanteh told the commission that the procedure at Brikama Area Council was that the revenue collector would do the collection, deposit the money in the bank, and then come to the Council for auditing and reconciliation before receiving a receipt from him.
Lead Counsel Patrick Gomez told Lamin, “Most of the time, you would issue receipts without deposit slips,” to which he admitted, “That is not the correct procedure.”
Lamin K Kanteh testified that some revenue collectors would collect money and not record it in their cash books. He blamed his junior, Modou Jadama, for not following his directive to record dates, names, amounts, receipt numbers, and the destinations of people who made payments.
Lead Counsel Patrick Gomez told the witness, “You were issuing receipts without evidence of deposits made, no recordings, and most of the time, there were no deposits,” to which he admitted, “That is correct.”
When asked why he would issue receipts to revenue collectors without deposit slips or recording in their cash books, he responded, “That was a gap (weakness).”
“Don’t tell us it was a gap. We know what you were doing. Were you engaged in any form of fraud? How can you issue multiple receipts without evidence of deposits?” Gomez asked.
Lamin relied on the lodgment record. When asked if he had the records he relied on, he said he did not have them. Gomez told him, “The truth is you issued receipts without any evidence,” which he accepted, saying, “Yes, I agree.”
When asked what a receipt signifies, he said when he issues the receipts, it means the collector has deposited the money in the bank. He admitted that it was wrong for him to issue receipts without bank deposit slips but was quick to say that the revenue collectors should be held responsible.
Lamin initially denied liability, but when questioned further with more facts, he admitted that he is also liable.
Gomez said, “You are the chief player, the primary player in all the frauds in the Brikama Area Council,” and he admitted, “It is true.”
At this juncture, Chairperson Jainaba Bah instructed Lamin to find his cash book and bring it to the Commission. He responded that he is looking for it in the “big store; the cash book is my biggest concern. I will do my best.”
Lead Counsel Gomez referred Lamin to the Financial Manual, which states that only after the revenue collector provides evidence of bank deposit should a Cashier issue a receipt.
The Manual further states that all revenue collectors should make a daily deposit of their collections in the bank or pay to the Cashier of the Council, and the collector must provide evidence of deposit before the Cashier issues receipts.
Lead Counsel Gomez said the practice of issuing receipts without evidence of deposits was rampant at the Brikama Area Council.
Meanwhile, Counsel Gomez informed Lamin that “The audit report of 2019 has shown over Forty-Four Million Dalasi receipts that you issued without evidence of banking. You need to account for this. You issued the receipts, but the money was not traced in the accounts.”
The witness responded that he did not see the 2019 audit report and was not aware of the findings against him. Commissioner Joiner told him that the amount involved was D60,613,728.50.
“I saw this information from the investigators [of the Commission]. What actually happened after the audit findings, the Director of Finance responded to the audit finding, and he is responsible. He has the facts,” the witness said.
Lamin informed the commission that an amount of D44,000,000 was audited and that the Director of Finance has the evidence in his laptop.
When told that the audit finding was against him and not any other person, he said, “I reconciled with the Finance Manager. All the deposits were done by the finance clerks.”
