By Yankuba Jallow
Kanifing Municipal Council (KMC) Mayor Talib Ahmed Bensouda on Monday, 25 August 2025 appeared before the Local Government Commission of Inquiry, where his testimony generated a sustained exchange with Lead Counsel Patrick Gomez over the status of the Financial Manual that guides councils across the country.
Bensouda, a resident of Bakoteh, has served as Mayor of the KMC from May 2018 to May 2023 and was re-elected for another mandate. He remains the sitting mayor.
At the start of proceedings, Lead Counsel Gomez provided the mayor with his witness statement for confirmation. After reviewing it, Mayor Bensouda replied: “Yes, this is my statement.” The statement, dated 4 August 2023, was admitted in evidence.
Bensouda testified that the KMC has 19 elected councillors and about twelve (12) committees, including the finance committee, establishment and appointment committee, contracts committee, agriculture committee, and the local government accounts committee. He said in his first term, he nominated seven (7) councillors.
When asked about the process of nomination, he explained that the youth council representative was nominated by the National Youth Council, while the one representing persons with disabilities was nominated by the body representing them. He said he could not recall the nomination processes for the others but promised to furnish the Commission when available.
When asked the number of accounts he found at the KMC, Bensouda said he could not remember. Similarly, when asked the number of accounts he created, he said he could not remember.
The Mayor said he is familiar with the Financial Manual for the Local Government Councils and acknowledged the requirement of thresholds as provided in the law.
“In all financial matters of the council, the CEO and the Finance Director are responsible,” he testified.
He added that any procurement beyond D500,000 is referred to the general council for votes. “The other responsibilities are not within my mandate,” he said, adding that the finance and accounts committees are responsible.
“This is a policy or guideline,” the mayor insisted of the manual.
He further stated: “Finance and contracts committee are responsible for expenditure.”
Bensouda cited section 42 of the Local Government Act, which, he said, provides that the CEO is responsible for all finances of the council. Gomez challenged him, stating that the mayor has no discretion to depart from the manual.
“I believe the manual is a contradiction of the Local Government Act,” Bensouda replied.
Bensouda said at the KMC he does not sign. He said the CEO approves all expenditures less than D500,000 and any amount above goes to the council for approval. He added that he does not approve expenditures.
“The idea that you have discretion does not exist,” Gomez told the mayor.
“I totally disagree,” Bensouda replied.
Gomez read the preamble of the manual into the record:
“This MANUAL is to be cited as the ‘FINANCIAL AND ACCOUNTING MANUAL’ and it shall govern the budgeting, procurement, and financial accounting of the Local Government Authorities in The Republic of The Gambia.
This manual has been prepared to:
- Provide accounting instructions which are suitable for the general application throughout Local Government Authorities within The Republic of The Gambia; and
- Give detailed procedures for the guidance of officials on the operation of specific systems within individual authorities.
The instructions contained in this manual are to be read in conjunction with the provisions of the Constitution, Acts of National Assembly, General Orders and Financial Regulations governing the operations of Local Government Authorities within The Gambia.
All offices concerned with the collection, disbursement and safe custody of Council monies or other Council property are required to observe these Accounting Instructions and the procedures laid down therein which must be strictly followed. Failure to observe the instructions may lead to disciplinary action being taken against offenders.”
Bensouda argued that the Mayor cannot be part of the administration and also in the expenses of the council since, as chair of the council, he performs oversight over the CEO.
Bensouda testified that after his election in 2018, he led seven mayors in proposing an amendment of the Local Government Act. The letter, dated 8 September 2018 and addressed to the Ministry of Local Government and Lands, was admitted in evidence. He confirmed it was signed by all the mayors, including the Mayor of Banjul, Rohey Malick Lowe.
The proposals sought to remove provisions subjecting councils to the authority of regional governors. They also proposed vesting executive powers in mayors or chairpersons, decentralising the Local Government Service Commission, and giving councils power over the appointment of the CEO and finance director after consultation with the service commission.
When Gomez asked, “Which part of the letter talks about the thresholds?” Bensouda responded that the part about executive powers was relevant, as the mayor should be the political head of the municipality.
Gomez insisted the letter did not directly address thresholds. Bensouda said: “The mayor cannot be a judge and jury at the same time,” arguing that he cannot be involved in both operations and oversight.
The following sections were cited during the exchange:
- Section 42 of the Local Government Act: provides that the CEO is responsible for all finances of the council.
- Section 43 of the Local Government Act: outlines the functions of the Chief Executive, including:
“(1) The Chief Executive shall manage the affairs of the Council and shall be answerable to the Council and be subject to its direction and control.
(2) A Chief Executive shall, in the exercise of his functions, report to the Chairperson.
(3) Without prejudice to the generality of the provisions of this section, a Chief Executive shall –
(a) be an ex-officio member of all Committees of the Council;
(b) be responsible for the day-to-day performance of the executive and administrative functions of the Council and the implementation of all its decisions;
(c) supervise, monitor and co-ordinate the activities of the departments of the Council and ensure accountability and transparency in the management and delivery of the Council’s services;
(d) be the accounting officer of the Council;
(e) be the custodian of all documents and records of the Council; and
(f) perform such other functions as are required by this Act, or any other enactment.”
- Section 174 of the Local Government Act: “The Secretary of State (Minister of Local Government) may make regulations for the better carrying into effect of the provisions of this Act.”
- Section 173 (1) of the Local Government Act (on contempt):
“An act which obstructs or impedes a Council in the performance of its functions or which obstructs or impedes a member or officer of the Council in the discharge of his or her duties or affronts the dignity of the Council or which tends either directly or indirectly to produce such a result shall be contempt of a Council.”
- Section 48 (1) of the Local Government Act:
“Subject to the provisions of this Act and any other enactment, a Council shall, within its area of jurisdiction –
(a) exercise all political and executive powers and functions.”
- Section 41 (1) of the Local Government Finance and Audit Act: provides for the Financial Manual.
- Section 24 of the Local Government Finance and Audit Act: assigns responsibility to the accounts committee to discuss audit findings.
- Section 305 of the Financial Manual: vests the power to determine monetary thresholds with the councils.
- Section 18 of the Financial Manual: provides that all procurements must be subjected to GPPA rules and regulations.
- Section 7 of the Constitution: defines the laws of The Gambia, including “rules and regulations made by a person or authority under powers conferred on him by the Constitution or any other law.”
Bensouda testified that KMC only appointed a lawyer in 2019 after his mother, who had been serving as council lawyer, resigned due to potential conflict of interest. He confirmed that Amie Bensouda & Co. wrote to the council, and it was resolved that the firm would continue to assist at no cost until an internal legal unit was established.
He said three lawyers were debated and the council appointed Yassin Senghore, though he could not recall the exact process followed. He maintained that it was within the CEO’s mandate to appoint a lawyer.
Gomez insisted that appointments of lawyers should be subjected to GPPA procurement rules and asked whether KMC sent out requests for proposals. Bensouda replied that he would need to revisit council documents.
It was confirmed that before her appointment, Senghore was a member of the KMC Establishment and Appointment Committee as a subject-matter – legal expert. Gomez pressed him to confirm that her appointment was not subjected to procurement processes. Bensouda said he needed to research further but argued that councils have the power to appoint lawyers.
“Your arguments are a vacuum without substantiating them,” Gomez said, but Bensouda was seen smiling.
When asked about audit reports, Bensouda said internal audit reports are discussed by the council, while external reports from the National Audit Office are sent to committees. He requested time to confirm whether they were debated at council level, citing section 24 of the Finance and Audit Act.
He was also asked about the deletion of financial records from the system. The Mayor said he instituted an investigation but it stalled due to police involvement at the time.
Auditors further reported that D186,000 worth of GTR receipts were not presented for audit. Bensouda said he would find out but believed the finance committee addressed the issue.
Foroyaa will provide the detailed testimony.
