By Kebba AF Touray
The Auditor General (AG) of The Gambia has disclosed that a vehicle worth D700,000 was omitted from a valuation report submitted to the National Audit Office (NAO). The omission was noted in the government’s 2022 audited accounts.
The audit report stated that a review of the November 2018 valuation report, provided by the Ministry of Justice, revealed that the vehicle had not been included in the assessment conducted by the Janneh Commission. A similar vehicle in the valuation was listed at GMD700,000.
The report also flagged gaps in the appointment of a Receiver. It noted that the Receiver was appointed based on a directive from the Ministry of Justice, without evidence of a public or open tender process. Required documents such as invitations to tender, public notices, application forms, and evaluation reports were not provided.
The audit report highlighted that total revenue in 2022 amounted to D16.3 billion, representing 62% of the budget and leaving a deficit of D9.7 billion. Domestic revenue, excluding grants and loans, reached D14.01 billion against a target of D17.4 billion, achieving 80% of the target.
Tax revenue totaled D11.6 billion, falling 16% short of the target, and accounted for 82% of domestic revenue. Grants received through the Consolidated Revenue Fund amounted to D2.3 billion, although some were deposited directly into agency accounts and thus were not captured in the IFMIS system.
The AG’s report emphasized repeated failures to submit financial statements on time. According to Section 63(1) of the Public Finance Act, the Accountant General is required to submit statements within three months of the end of each financial year. The 2021 financial statements were not submitted within this timeframe, and the issue persisted in the 2022 and 2023 accounts.
