By Makutu Manneh & Aji Fatou Ceesay
The Local Government Commission of Inquiry has directed the Director of Finance, Principal Cashier and a Revenue Collector at Brikama Area Council (BAC) to explain discrepancies in bank statements, deposit slips and GTRs amounting to D565,000 collected on June 28, 2022.
The Commission noted that a deposit slip indicating D565,000, allegedly deposited by revenue collector Momomodou Lamin Nyassi into the ECO Bank account, could not be traced in the corresponding bank statement submitted by the bank. Furthermore, the amount in the GTR receipt issued by Principal Cashier Bakary K. Kanteh to Nyassi was only D445,000.
Counsel Gomez questioned Nyassi about the untraceable deposit, to which Nyassi responded he did not know. Gomez insisted that evidence must be provided to account for the missing funds.
Principal Cashier Kanteh confirmed that the deposit could not be traced in the bank statement and acknowledged the discrepancy between the deposit slip and the GTR receipt. He suggested the authenticity of the deposit slip was in question.
“This is what is recommended by the auditor,” Kanteh stated.
However, Gomez refuted this, asserting that the deposit slip should match the GTR amount.
Finance Director Alagie Jeng admitted he was unaware of the reason for the discrepancy, as he does not oversee these transactions directly. Gomez emphasized the need for bank reconciliation and said the officials should be held to account for the issue.
The matter was raised during an internal audit review revealing that from April 1, 2022, to July 6, 2022, Nyassi had unaccounted revenue of D135,250. Nyassi claimed he was on a field trek during that period and was unaware of the audit findings. He asserted that all revenues collected were deposited in the bank.
During his testimony, Nyassi detailed his revenue collections for June and July, insisting he had no shortages and attributed any discrepancies to bulk recording due to his trek. He also noted occasional deposits in FIB and Vista Bank per council directives.
Counsel Gomez highlighted the importance of proper revenue recording and deposit procedures to prevent fraudulent activities and ensure transparency.
Counsel Gomez told him the procedure is that when he makes a collection, he should record it to be able to account for the money. The witness said that is true.
“You see once you create that kind of situation and that is my problem, that is where revenue collectors will now use that loophole to perpetuate their fraudulent activities,” Counsel Gomez told him.
“It’s supposed to be very simple. You collect your revenue, record it, and then deposit it at the bank and then to the council’s cashier and get your receipt.”
The witness said from the first of June to 6th July, he was on a trek and he was recording in bulk, adding that only the machine can help him know the collection he was making per day.
Witness Nyassi Informed the commission that he used to deposit the revenue he collected to the council’s Eco bank account and that there were only a few times that he deposited at FIB and Vista Bank due to directives he received from the council.
He said there was no period where he physically paid money to the Area Council when they started depositing in the bank. The witness added that from 2018 to early 2020 before the introduction of the revenue collection machine, they were giving the money they collected to the cashier.
