By Kebba AF Touray
The National Audit Office (NAO) has expressed serious concern over the premature publication of audit reports before their processes are fully completed, warning that such actions can undermine the credibility of the audits.
In a press release issued on Sunday, March 16, 2025, the NAO condemned the recent publication of audit reports that remain in the early stages of auditing.
“The Auditor General (AG) is deeply concerned about the recurring premature publication of audit findings that are either unpublished, in the query stage, or the draft management letter phase,” the release stated. “Recently, we have seen media outlets discussing reports that are still in progress.”
The NAO specifically highlighted the publication of several audit reports, including the Special Audit of the Independent Electoral Commission (IEC) for 2020-2023, the Financial Audit of the National Assembly Service for 2022, and the Consolidated Financial Audit of the Government of The Gambia for 2021 and 2022.
According to the NAO, these reports were either not tabled before the National Assembly, or were at early stages such as the preliminary query or draft management letter levels.
The Special Audit of the IEC for the period 2020-2023, the NAO noted, was not yet presented to the National Assembly for discussion and was instead shared with the Inspector General of Police for further investigation, as required by the 1997 Constitution’s Section 160 (5).
The Financial Audit of the National Assembly Service for 2022 was still at the preliminary query stage when the queries were made public, while the Consolidated Financial Audit of the Government for 2021 and 2022 was still at the draft management letter phase.
The NAO explained that the audit process is complex and involves several stages before a report can be finalized. During fieldwork, auditors share preliminary findings—referred to as audit queries—with the management of the institution being audited. Unresolved issues are included in the draft Management Letter, giving management the chance to formally respond.
“If management provides adequate evidence to address the auditors’ findings, the issue may be resolved,” the NAO said. “However, significant matters may still be included in the final Management Letter for the information of the report’s users.”
The audit office further emphasized that discussing these findings publicly before the audit process is completed distorts facts and compromises the integrity of the entire accountability process.
The NAO urged the public, including stakeholders with access to audit information, to respect the audit process and refrain from sharing reports that have not been finalized.
“The audit process must be allowed to complete its full cycle,” the statement concluded. “Once finalized, reports will be made available to the public on the NAO’s official website.”
The NAO also called on media houses to ensure they report accurate and professional information, contributing to the integrity of the public’s right to accountability.
