By Makutu Manneh
Nfansu Bojang, a revenue collector also serving as the deputy valued-property manager of the Brikama Area Council (BAC) has failed to account for over 1.8 Million Dalasi worth of revenue collection he made.
He is accused of revenue suppression and was called to answer to the allegations. In his two days appearance before the Local Government Commission of Inquiry, Bojang could not account for the revenue.
He had once served as the acting rates and taxes manager for BAC.
He was questioned about One Million Eight Hundred and Forty-Seven Thousand Dalasi (D1,847,000) collection he made in 2021. The allegation was contained in an audit report prepared by the Internal Audit Unit of BAC.
“The auditors are right. I made this collection. I used to make timely deposit of the money in the bank and here are the receipts,” the witness said.
He began working in the council on the 7th December 1988 at age 20. He said he got a diploma in Communications and Business Management in the 1990s. He also did an online English course dubbed as ‘English for Everyone’. He stated that he did basics in accounting, but has no certificate because he could not cover the tuition fees.
The witness’ appointment letters (both temporal and confirmation), promotional letter dated 2009, addressed to the witness to oversee certain positions and redeployment letter dated 2024 from rates and tax unit to valued-property unit as deputy manager were tendered.
The witness statement dated 24th November 2023 and the additional statement dated 20th March 2024 were both tendered and admitted into evidence.
He said in 2018, he was an accounting assistant but was still collecting revenue focusing on flat rates responsibility for Tranquil, Wullingkama and Jabang. The witness testified that he has his cash books from 2016 to 2023 with him. He provided his cash books to the Commission. The cash books were admitted in a bundle.
Lead Counsel informed the witness that audit report by the Internal Audit Unit of the BAC indicated that the witness did not account for D234,700 he collected.
“I was not informed about this finding against me. No one has brought this to my attention,” the witness said.
The witness said he is one of the most punctual collectors who deposits in the BAC GT Bank account daily. On day two of his appearance before the Commission, he admitted that he was not punctual in depositing the council’s funds into the bank.
The witness claimed that he provided documents to the Internal Audit Unit for auditing, but they lost them.
The witness collected D71,000 between 2nd February 2020 to 2nd March 2020. The witness provided a bank deposit slip dated 22nd March 2020 and the amount on it was D71,800. He was cautioned and asked to stop that because the two amounts and the dates were different. The witness said usually what happens is that they post in their cash book first and it takes some days or weeks before they deposit in the bank. He was given back his own cash book to show the Commission his collections between 22nd February and 2nd March 2020. The entries in the cash book showed a total collection of D71,000.
“What is the amount stated in that cash book?” Counsel Gomez asked.
“D71,000,” the witness replied.
“What is the amount the Auditor wrote as unposted balance?” Lead Counsel Gomez asked further.
“D2,000,” the witness said.
“What does that mean?” Gomez asked.
“It means I did not post that amount,” the witness replied.
“It means your entire collection was D71,000 but you only recorded D69,000,” Counsel Gomez said.
“Yes,” the witness answered.
When asked about the recording of the D2000, the witness said it was an error.
“Even chartered accountants make mistake. It was an oversight,” he said.
The audit date was 8th January 2020. When asked why he was audited almost about a year after the collection when the auditing should have been weekly, the witness said the auditors were in possession of the cash books and the bank slips were in the possession of one Yaya Bah.
Asked about the whereabouts of the money, the witness said the amount and the date were different but he deposited it. Lead Counsel Gomez told him he does not have the deposit slip for the D71,000. The witness admitted saying the deposit slip was for D71,800, which was on a later date. Lead Counsel Gomez told the witness that there was no receipt from the Cashier. The witness said the cash book was with the auditors and the deposit slips were with the finance director, who also gave them to Yaya Bah. He explained the challenge he went through in getting back his bank deposits and cash book. He said he went to the bank personally to get his missing deposit slips with the help of the director of finance. At this point the witness began weeping. After some moment, the witness claimed that he deposited all the funds in the bank account of the BAC and he was having all the deposit slips.
He reported the matter to the Finance Director Camara about the receipts for the D1.8 Million and how the finance unit missed them. He said this was when the Finance Director wrote to the bank and he was able to go to the GT Bank head office at the Kairaba Avenue to get the deposit slips.
“The cash book was with the auditors for 5 years and they did not return it to me,” the witness said.
He said he came to get back his cash books from the auditors when he came to the Commission.
“Initially, they told me they did not have my cash books but after two (2) days they called back to inform me that they have the books,” the witness said.
“For a long time, I have been following them until I gave up. They did not give me the deposit slips,” the witness said.
He testified that he could not get it until he was called by the investigators of the Commission informing him about the unaccounted D1,847,000.
“I deposited all that money in the GT Bank account of the Brikama Area Council [he mentioned the bank account],” the witness said.
The witness was given his 2021 cash book. He was asked why he has three (3) totals on the first page.
The witness was asked about a D103,565 collection he made. He said it was collected from 21st to 26th February 2021 and the deposit was not made once.
“I deposited the money as I collected from the tax payers. It was not made once,” the witness said.
He said he deposited a total of D831,400 from 12th January to 31st December 2021. The witness admitted that he was supposed to make deposits every week and do reconciliation every week. Lead Counsel Patrick Gomez told the witness that in 2021 he was not depositing the money weekly.
“You are right,” the witness said.
The witness was asked to provide deposit slips or show the Commission from the accounts to detail his deposits.
“What is in the GT Bank is different from what you say?
9/01/21 – D37,000
28/02/ D79,165
Counsel said: “Except for the 9th of January, the next time you deposited money was 28th February. From 1st to 9th January you did not deposit anything and the next deposit was made on 28th February.”
“That is true,” the witness answered.
The system audit by the Internal Audit Unit of the Brikama Area Council indicated that the witness owns a car with a number plate BJl 6275 G. The witness said he does not have a car, adding that since 2018, he does not have a car. With further questions, he admitted having a car, which he uses for council’s treks.
“You were given both fuel and paid transport allowance,” Chairperson Bah told the witness.
“That is true,” the witness said, adding “My transport allowance was One Thousand, Five Hundred Dalasi.”
The witness will reappear to account for the D1.8 Million Dalasi this week.
