By Makutu Manneh
Lamin K. Kanteh, the Principal Cashier of Brikama Area Council was unable to account for over Sixty Million Dalasi (D60,000,000) receipts he issued in 2019.
He asked the Local Government Commission to give him time to get supporting documents for the receipts he issued to collectors. The amount was not traced in the Council’s bank accounts.
When a receipt is issued, ordinarily, it means the money has been deposited in the account or the Council has received the cash. However, in this case the Principal Cashier issued the receipts but the auditors could not trace the money in the Council’s bank accounts. Interestingly, there were no bank slips to provide proof of deposit.
The witness testified that the procedure at the Council was that the revenue collector would do the collection, deposit the money in the bank and then come to the Council for auditing and reconciliation before he or she gets a receipt from him.
“Most of the time you would issue GTRs [receipts] without deposit slips,” Lead Counsel Patrick Gomez told the witness.
“Yes,” the witness admitted.
“Is that a correct procedure?” Counsel Gomez asked.
“No,” the witness answered.
The witness said some of the revenue collectors collect money and not post amount in their cash books. He blamed his junior Modou Jadama for not following his directive to post the dates, names, amount, receipt numbers and the destinations of people who made payment.
Lead Counsel Patrick Gomez told the witness that he was the one who was personally issuing the receipts.
“You were issuing receipts without evidence of deposit made. No recordings and for most of the time there were no deposits,” Counsel Gomez told the witness.
“That is correct,” the witness said.
“How can you issue receipts to revenue collectors without deposit slips or recording in their cash books?” Counsel Gomez asked.
“Yes, that is true. That was a gap [meaning weakness],” the witness said.
“Don’t tell us it was a gap. We know what you were doing. Were you engaged in any form of fraud? How can you issue multiple receipts without evidence of deposits?” Gomez asked.
The witness said he relied on the lodgement record. When asked whether he has the records he relied on, he said he does not have them.
“The truth is you issued receipts without any evidence,” the Counsel said.
“Yes, I agree,” the witness said.
Chairperson Jainaba Bah asked the witness about his knowledge of the financial rules and regulations, particularly the Financial Manual for local government councils. The witness answered that he has an understanding of the financial rules and regulations.
On resumption from break, the witness was asked about the Financial Manual by Lead Counsel Patrick Gomez and this time around he said he does not know it.
“We heard about it. We did not have it in our office. I was not trained on it,” the witness said.
He testified that he has no idea about the Financial Manual and he only heard about it.
When asked what a receipt signifies, the witness said when he issues the receipts; it means the collector has deposited the money in the bank. He was questioned about some of the transactions in which he issued receipts without bank deposit slips. He admitted that it was wrong for him to do that, but he said the revenue collectors should be held responsible. He shifted the blame on the revenue collectors for failing to deposit their collections. He initially denied liability, but when he was questioned further with more facts he admitted saying he is also liable.
“You are the chief player – the primary player in all the frauds in the Brikama Area Council,” the Counsel said.
The witness was silent and said “it is true” in a low tone.
Lead Counsel Gomez’s statement came following the witness’ insistence that he issued receipts relying on the lodgement roll.
“You are responsible as the revenue collectors,” Counsel Gomez told the witness.
“Yes, I agree,” the witness answered.
“You are responsible the same way as they are,” Gomez reiterated.
“Yes, I agree,” the witness replied.
The answers were a departure from his initial position that the revenue collectors were responsible while attempting to exonerate himself from liability. He admitted that he was equally responsible if the money still cannot be traced in the accounts.
Chairperson Jainaba Bah at this point instructed the witness to find his cash book and bring it to the Commission tomorrow (Tuesday). The witness said he is looking for it in the “big store”.
“Cash book is my biggest concern. I will do my best,” the witness said.
Lead Counsel Gomez referred the witness to the Financial Manual indicating that it is only after the revenue collector provides evidence of bank deposit that a Cashier should issue a receipt. The Manual demands that all revenue collectors should make a daily deposit of their collections in the bank or pay to the Cashier of the Council and the collector must provide evidence of deposit before the Cashier issues receipts. The witness said he understood the process.
“In most cases, you issued receipts without evidence,” Counsel Gomez told the witness.
“Yes, but there were some with deposits, I will bring them,” he said.
“Do you have them?” Counsel Gomez asked.
“I will look out for it and my cash book,” the witness said.
Lead Counsel Gomez said practice of issuing receipts without evidence of deposits was rampant at the Brikama Area Council.
“The audit report of 2019 has shown over Forty-Four Million Dalasi receipts that you issued without evidence of banking. You need to account for this. You issued the receipts but the money was not traced in the accounts,” Counsel Gomez told the witness.
The witness, in response to Commissioner Oreme E. Joiner’s question, said he did not see the 2019 audit report and he was not aware of the findings against him. Commissioner Joiner said the amount of money involved was Sixty Million, Six Hundred and Thirteen Thousand, Seven Hundred and Twenty-Eight Dalasi Fifty Butut (D60,613,728.50).
“They [auditors] have checked and they did not see any deposit slip from the bank,” Commissioner Joiner told the witness.
“I saw this information from the investigators [of the Commission]. What actually happened after the audit findings, the Director of Finance responded to the audit finding and he is responsible. He has the facts,” the witness said.
“Why were these facts not presented to the National Audit Office?” Commissioner Joiner asked.
The witness said the amount of Forty-Four Million Dalasi (D44,000,000) was audited.
“Do you have evidence for that?” Commissioner Joiner asked.
“The Director of Finance has the evidence in his laptop,” he said.
Commissioner Joiner said the audit finding was against him and not any other person.
“I reconciled with the Finance Manager. All the deposits were done by the finance clerks,” the witness said.
“Your name, Lamin K. Kanteh, was what was indicated. You issued receipts without evidence of deposit,” Commissioner Joiner said.
The witness kept on repeating himself that he will endeavour to bring the evidence today.
“The auditors checked all the accounts of Brikama Area Council and they could not trace the D60,000,000. You issued receipts but the accounts did not have records of those deposits,” he said.
The witness said he will consult the Finance Director to get the information. He added that there is evidence of some deposits.
Chairperson Jainaba Bah said the Commission would look at what he will bring including the bank statements to do the reconciliation.
“Bring your cash book, the deposit slips and other documents to provide proof with respect to the Sixty Million Dalasi,” Chairperson Bah told the witness.
The witness promised to bring them on Tuesday. The Commission granted his request and he will be reappearing today.
