By Kebba AF Touray
The National Audit Office (NAO) has raised serious concerns over unverified proceeds from the sale of 724 cattle by the Sheriff Division of the High Court, citing missing payment receipts and lack of accountability for over D8.3 million in public funds.
According to the Auditor General’s report on the 2022 accounts of the Government of The Gambia, the Sheriff Division reported selling 724 cattle, generating a total of D8,302,970. However, the audit team noted that payment receipts for individual transactions were not provided for inspection, making it impossible to confirm whether all cash proceeds were deposited into the designated government account.
The Auditor General stated: “I noted that 724 cattle were sold by the Sheriff Division of the High Court, generating proceeds totaling GMD8,302,970. However, payment receipts for individual transactions were not provided to me. As a result, I was unable to verify whether all cash receipts were accurately deposited into the designated bank account.”
This revelation has raised red flags about transparency and accountability in the handling of public assets under judicial custody, as the Sheriff Division plays a critical role in executing court orders and managing seized property.
In a broader audit finding, the NAO also disclosed that documentations on the disposal of government assets worth D14,735,831.58 were not presented for review. The proceeds were disclosed in the government’s 2022 financial statements, but essential supporting documents were missing.
The Auditor General reported that the following key records were not made available to auditors: the valuer’s report, auctioneer’s report, evidence of publication, contracts, correspondences between the Office of the President and the Ministry of Finance and Economic Affairs (MoFEA) regarding the sale of 10 armoured vehicles, and MoFEA’s approval authorizing the disposal of those assets.
The audit further revealed that other income amounting to D15,448,954.60 was erroneously classified as a liability in the 2021 financial statements. Although the misclassification was later corrected through retained earnings and recoveries of overpayments, the Auditor General noted that the financial statements did not disclose the nature of these errors or the corrective actions taken.
Moreover, the report noted that prior-year balances referenced in Note 6b were not restated to reflect the adjustments, resulting in non-compliance with the International Public Sector Accounting Standards (IPSAS) Cash Basis requirements.
The Auditor General also expressed concern over delays in the finalization of the 2022 government accounts, attributing them to multiple revisions of the financial statements by the Accountant General’s Department.
He stated: “The finalization of the 2022 audit has experienced considerable delays. During the audit period, I received five sets of revised financial statements from the Accountant General’s Department pertaining to this audit. Each submission necessitated a comprehensive review by my team, further contributing to the delays.”
The Auditor General concluded that the setbacks could have been avoided if audit recommendations were implemented promptly and a coordinated effort had been made to clear outstanding audit issues.
