By Kebba AF Touray
The Auditor General (AG) has raised concerns over the payment of allowances totaling D2,066,000, which he said could not be verified.
In his management letter on the government’s 2023 audited accounts, the AG reported that the payment of both basic car and transport allowances to some government employees could not be justified under existing regulations.
According to the AG, the General Orders (G.O.) strictly prohibit any officer from receiving both allowances at the same time. He explained that Section 05101 of the G.O. stipulates that “Basic car allowance, which is payable to officers in Grade 9 and above, shall be paid when an officer owns and maintains a private vehicle that is roadworthy and available for official use.” Similarly, Section 05109 provides that “An officer who is in receipt of an allowance payable under G.O. 05101 shall not be provided with Government transport.”
The AG further stated that residential and transport allowances should be paid separately at government-approved rates, with residential allowance for Grade 10 and above fixed at D700 per month, and transport allowance for Grades 1 to 9 set at D500 per month.
However, a review of the 2023 payroll history database revealed that employees in five ministries—Health, Agriculture, Defence, Interior, and Basic and Secondary Education (MoBSE)—received both basic car and transport allowances, amounting to D2,066,000.
“We could not ascertain whether these employees are entitled to both allowances, but the General Orders clearly state that no one person can receive both at the same time,” the AG stated. He warned that such double payments violate the General Orders, cause financial losses to the government, and raise the risk of fund misappropriation, which could lead to misstatements in the national financial accounts.
The AG recommended that the Accountant General require the affected staff to submit their promotion letters and roadworthy vehicle documents to confirm eligibility for the basic car allowance. Otherwise, they should receive only the transport allowance, and any overpayments should be recovered.
In response, management said approval had been received from the Personnel Management Office (PMO) to include the transport allowance with the basic car allowance for employees who maintain a roadworthy vehicle for commuting to and from the office.
The AG, however, clarified that the PMO approval, referenced PMO37/207/01/P5(76), applies only to Grade 9 officers who own and maintain private vehicles. He added that no approval for Grade 10 and above was provided for audit review, and therefore, the finding remains unresolved.
