By Makutu Manneh
Mr. Buba Jabang, a Revenue Collector for Brikama Area Council has told the ongoing Local Government Commission of Inquiry that he gave the sum of Forty-Three Thousand and Five Hundred Dalasi (D43,500) being the money he collected from 10th to 16th February 2021 and handed it over to Lamin Suso, former Finance Manager of the Council.
“I gave the money to LaminSuso, who told me that they had an emergency at the Office,” the witness said.
The witness said Lamin Suso called him and when he handed over the money, Suso gave him a note.
“You know it is wrong to give money to LaminSuso,” Counsel Gomez told the witness.
“I agree. That statement is correct. My colleagues and I see him as our boss,” the witness said.
According to the witness, when he handed over the money to Suso,some eyewitnesses were present. He said one of the eyewitnesses was Omar Darboe, the License Manager.
“If Suso denies it, the note has Suso’s signature,” the witness said.
He was informed about an amount of Eleven Thousand Dalasi (D11,000) from the 28th April, to the 4th May, 2022. The witness was asked to provide an explanation as to how he handled that collection.
Trying to respond to Counsel’s question, the witness referred to the bulk of documents he had with him, including the Cash Book and then said “I did not see it.”
“What will be your explanation for this?” Counsel Gomez asked.
“This one surprises me,” the witness retorted
The witness was given the lodgement roll to see his collection based on the printout from the digital revenue collection device.
“I see it,” the witness said.
He said he did not record it in his cash book, but he believed that he had repaid the money. He was asked to provide evidence of his payment.
Counsel Gomez further told the witness that he had collected Forty-Five Thousand, Eight Hundred and Fifty (D45,850) from the 31st March, 2022 to the 4th April, 2022. The witness said he recorded it in his Cash Book and he has a receipt. Counsel Gomez told him that the receipt was dated 7th April, 2022, but there were no entries for 31st of March, 2022 to 6th of April, 2022.
“The record shows you collected D45,850, but the recording [in the Cash Book] stopped in March, 2022. There is no recording for April,” Counsel Gomez said.
“Your receipt and entries are totally different,” Gomez told the witness.
Counsel Gomez informed the witness that his entries in the Cash Book did not follow the pattern or dates as it is supposed to be. He said from March, the recording should be followed by April then May and then June, “but you will see entries of March between May and June”.
“I have printouts which I transferred in the Cash Book. I think the mistake will be in the printouts otherwise my own mistake,” the witness said.
The witness said he deposited the money in the Supersonicz account of the BAC to show the Commission his deposits.
“We saw D45,850 in April. We will be very fair to you. We have shown you the D45,850. Show us the deposits for the month of March,” Lead Counsel Patrick Gomez said.
The witness checked and stated that he did not see any of his deposits.
“It is very doubtful to me. It could be I forget or I have deposited in other accounts,” the witness said.
Chairperson Jainaba Bah told the witness that the statement was not correct. “On the 3rd March, you deposited D23,300, on the 10th March D49,800, on the 17th March D58,200 and on the 25th March D25,500. You have made four deposits,” Chairperson Bah said.
The witness admitted and further admitted that there are serious inconsistencies in his Cash Book and the GTR Receipts.
Another amount he could not account for was over D22, 000, which was not contained in the bank statement and his Cash Book. The digital revenue collection device recorded the transactions. The witness was asked to account for it.
Lead Counsel Patrick Gomez, raised concerns over the printouts saying they were not authenticated as they were without stamps or anything to authenticate them. The witness said he has receipts.
“The law did not say you have to have printouts. It says you have to have a Cash Book. So, where is the Cash Book?” Gomez asked.
“Your statement is correct. This should be in the Cash Book. It is the biggest mistake that ever happened to me in my work. I regretted it,” the witness replied.
The witness testified that he gave his Cash Book to the Internal Audit Unit for auditing and for two weeks, the auditors did not audit the book.
“The way I gave them was the same way I found the book,” the witness said
He said the auditors informed him that they did not understand what he took to them because they audit cash books not printouts.
He was shown the lodgement roll of the Brikama Area Council and he confirmed them. He explained that he used to appear before the Internal Audit Unit for auditing.
“Sometimes when I go there, they are out of office and I sit for sometime. If I don’t see them, I go,” the witness said.
Lead Counsel Patrick Gomez, informed the witness that the lodgement roll, which contains information about the revenue collectors, indicated that he was absent in most of the days for auditing.
“Yes, that happened,” the witness said.
Buba said he began working at the Brikama Area Council in 1995. His witness statement and additional statement were tendered and admitted in evidence. He also provided a letter confirming his appointment and it was also admitted in evidence.
In 2018, he said he used to collect monthly rental fees from Canteens in the Brikama Market. He said the fees for the Canteens range between D200 and D1500. He added that the payment depends on the size of the Canteen.
He provided his cash book covering from 2018 to 2024, excluding 2021. The witness provided the printouts for 2021; they were all admitted in evidence and marked as exhibits.
