By Kebba AF Touray
The National Audit Office (NAO) has disclosed a series of financial and administrative irregularities in its audit of the 2023 accounts of the Gambian government. The findings, released this week, point to weaknesses in payroll management, procurement, and revenue safeguards.
One of the major concerns raised was the payment of salary increments without proper documentation. The audit revealed that increments amounting to D4.4 million were paid to officers whose promotion letters could not be found, contrary to provisions of the General Orders that require all appointments and promotions to be made in writing.
The report also highlighted a misclassification of payments, citing an unbudgeted D1 million disbursed as a reward for information related to a shooting incident involving Police Intervention Unit officers at Sukuta Traffic Lights.
In addition, auditors noted that D5.2 million was paid from the Rent and Rates vote to Basse Area Council to cover staff salaries during cash flow constraints. The report questioned the appropriateness of the transfer, stressing that funds were diverted from their intended budgetary use.
Concerns were also raised about the management of revenues in the mining sector. Despite an increase in the gross cost of heavy mineral concentrate from $125 to $133 per metric ton, the audit found that the sales price has remained unchanged since 2017.
The report further flagged failures in fisheries enforcement. Several vessels arrested for illegal fishing were liable to fines amounting to D8.25 million, but auditors said there was no evidence that the penalties were enforced. They added that no records of the consultative committee’s deliberations on these cases were provided.
On procurement, the NAO reported that the contract for the rehabilitation of the Independence Stadium was extended to Phases 2 and 3 — valued at D153 million and D83 million respectively — without going through the required tendering process.
The report also cited unjustified single sourcing, noting that D10 million requested by stadium management for renovation was processed without prior approval from the Gambia Public Procurement Authority (GPPA). Although approval was later granted for the construction of the banquet hall, auditors described this as contrary to the rules governing single sourcing.
The NAO concluded that these findings reflect weaknesses in financial controls, oversight, and compliance with regulations, calling for corrective measures to ensure accountability and transparency in the management of public funds.
