By Kebba AF Touray
The National Audit Office (NAO) has revealed that the Office of the President (OP) failed to provide key supporting documents for a disbursement totaling D32.5 million, raising serious concerns about transparency and accountability.
The revelation was made in the NAO’s management letter attached to the 2023 audited financial statement of the Government of The Gambia.
According to the audit, the transaction involved a soft loan of D32.5 million extended by the OP to the Organisation of Islamic Cooperation (OIC) Secretariat to settle staff salaries. The OIC later sought to repay the amount directly into the Consolidated Revenue Fund, which auditors said would have been the proper and regular procedure.
However, the audit found that the Office of the President directed the OIC to divert the repayment to pay certain suppliers outside the Integrated Financial Management Information System (IFMIS) and to deposit the remaining balance into a Security Advice Account under its control.
Despite repeated requests and meetings, the auditors said the OP failed to submit procurement and supporting documents to justify these transactions. The report warned that making payments without due process or documentation violates the Public Procurement Act and exposes the government to potential fraud or collusion between staff and suppliers.
The audit emphasized that such actions undermine transparency and the integrity of public financial management, noting: “Payments to suppliers without contracts, invoices, or delivery proof represent a major breach of procurement regulations.”
In its response, management at the OP claimed that the “relevant supporting documents were shared during the OIC audit” and would be provided to the government auditors.
However, after reviewing the documents, auditors uncovered further irregularities. One example was the procurement of a business-class ticket for the First Lady from Cinderela Travel and Tours costing D926,292 (USD 15,212). A benchmark analysis by the NAO showed that similar tickets for the same route and class typically cost between D487,120 and D548,010 (USD 8,000–9,000), suggesting potential overpricing.
In another finding, the OP reportedly purchased a used vehicle for D2.57 million from Ansu Auto Service, a company not registered as a government vendor, and without deducting the mandatory 10% withholding tax, in violation of the Income and Value Added Tax Act.
The NAO further noted that key procurement documents were missing, including bidders’ proposals, evaluation reports, correspondence, debriefing notes, and tender minutes, making it impossible to validate the process.
The audit concluded that the findings remain unresolved pending submission of the required evidence from the Office of the President.
