By Makutu Manneh
Chairperson Jainaba Bah has on Thursday, 4th April 2024, ordered the Principal Cashier of the Brikama Area Council to provide evidence pertaining to over a sum of over D100,000,000 which cannot be accounted for by the witness.
Chairperson Bah told the witness, who appeared before the Local Government Commission of Inquiry: “Mr Kanteh, from our simple sample, we noted that the amount not deposited was over D100,000,000.”
“We know it could be more than this. It will do you good to provide evidence regarding this,” Chairperson Bah told the witness.
Lamin K. Kanteh was caught trying to mislead commissioners at the Local Government Commission.
The witness flip-flopped, but in the end he admitted that he appended his signature on a receipt provided to the Commission by a revenue collector, Jainaba Cham.
Kanteh was asked questions pertaining to receipts he issued to revenue collectors. He could not however account for the sum of over Forty-Four Million Dalasi (D44,000,000) he issued receipts for since the monies were not traced in the Brikama Area Council accounts as contained in the 2019 audit report. Below is the detailed summary report of his testimony.
The two written statements of the witness both dated 17th of November 2023 were tendered and admitted in evidence. The witness said he has been the Principal Cashier of the Brikama Area Council since 2015.
He testified that the practice at the Brikama Area Council was that revenue collectors used to bring cash to the Council and he would issue them receipts. He said the revenue collectors were instructed in 2020 to stop that practice and then begin depositing their collections in the respective bank accounts of the Brikama Area Council. He dismissed the claim by some revenue collectors that they were taking their collections to the Council in 2020 and making cash deposits.
“That’s not true. The bank system started in 2020. I was not receiving revenue from the revenue collectors in 2020. They were all asked to deposit in the bank,” the witness said.
He said there was a period in 2021 when the Council was cash trapped and they asked the collectors, who were assigned to collect flat rates to come with cash to the Council, while the other revenue collectors continued to deposit their collection at the bank.
He was first questioned about a One Hundred and Thirty-Six Thousand Dalasi ((D136,000) transaction involving a revenue collector called Jainaba Cham.
He was shown a receipt that was provided to the Commission by Jainaba Cham. The first thing the Principal Cashier did was to deny the authencity of the receipt shown to him by Counsel Patrick Gomez, saying he did not issue it.
“This is not my receipt and not my signature,” the witness said.
He was told by Counsel Gomez that Jainaba Cham claimed that the collection was made by her colleague Mustapha Joof using her own login details. Her claim was that Mustapha Joof collected the amount of D136,000.
The witness stated he only issued receipts to collectors, who passed through the Internal Audit Unit. He added that he only recorded the information contained in the lodgment roll on the receipts. He testified that Jainaba Cham was not truthful. In fact, he described Mustapha Joof’s conduct a criminal one, but when he was asked again by counsel, he retracted his statement and noted, “What Mustapha did was not correct.”
“I thought you mentioned that what Mustapha Joof did was ‘criminal’?” Counsel Gomez said.
“It is a slip of the tongue. It is a mistake. I wanted to say what he did was wrong,” the witness said.
The witness added: “Jainaba Cham cannot collect that huge sum because she collects flat rates. The money must be with Mustapha Joof. I did not receive any money.”
Counsel Gomez confronted the witness with more evidence and continued with his questioning. The witness then told the Commission that he made a mistake.
“I made a mistake. The receipt and the signature are mine,” the witness said.
“You cannot come here and have it easy. We will get you,” Counsel Gomez said.
The witness continued with his testimony saying when he noticed the amount was huge and knowing that Jainaba Cham could not make such collections in her line of duty; he informed the auditors about it and asked them to take care of it.
“Where is the money?” Counsel Gomez asked.
“I asked Mustapha and Jainaba, and both of them claimed that they have deposited in our [Council] account,” the witness said.
The witness said he gave the receipt with the mindset that it was an implication to Jainaba and Mustapha because when the National Audit Office comes after 1 year 6 months, they will be caught.
“That’s how you see it?” Gomez asked.
“Yes,” the witness answered.
“You want Jainaba and Mustapha to wait for the National Audit Office to account for the money?” Gomez asked.
“Yes,” the witness answered.
“You don’t request for bank deposit slips,” Gomez asked.
“I did not ask for the bank deposit slips,” the witness said.
“You don’t care for the funds of the Brikama Area Council,” Counsel Gomez told the witness.
The witness was silent.
“Mr Kanteh, it means you don’t care about the revenue of the Council,” Chairperson Jainaba Bah told the witness.
“The auditors, when they come, they will be able to see it,” the witness said.
“What stopped you from asking for the bank deposit slips before issuing them receipts?” Chairperson Bah asked.
The witness said he did not ask for proof of the bank deposits and he did not also check from the accounts of the Council to know whether the money was actually paid in.
Chairperson Jainaba Bah and Commissioner Oreme E. Joiner asked the witness about things he looks out for before issuing receipts to revenue collectors. The witness said he relies on the information contained in the lodgement log from the Internal Audit Unit.
The witness said the receipt he issued contained an amount of D140,300. Chairperson Jainaba Bah told the witness that the total amount should have been D141,750 instead of D140,300.
“Yes, you are right,” the witness said in reaction.
“It means the receipt you issued was not correct,” Chairperson Bah said.
“Yes,” the witness said looking into the cash book.
Commissioner Alagie Sillah asked the witness why he left the matter at the mercy of the National Audit Office. He took time to highlight some of the functions of the Cashier.
“What you did was very irresponsible,” Commissioner Sillah said.
“That is correct,” the witness said, in agreement with Commissioner Sillah.
The witness said this incident happened in 2021 and the money was supposed to be in the bank. He explained that one Lamin Drammeh audited the transaction.
“How do you know it is Lamin Drammeh?” Counsel Gomez asked.
“Through the red pen marking in the cash book,” the witness said.
“So, are you saying with every pen it means it is audited?” Gomez asked.
“No,” the witness answered.
When asked what should indicate a cash book is audited, the witness testified that when auditors audit cash books, they are supposed to sign and stamp it. In the cash book of Jainaba Bah there was no stamp. When asked what were the indications that the cash book was audited? He said: “The red pen and the signature.”
“Whose signature was that?” Gomez asked.
“I don’t know. I cannot attest to it,” the witness answered.
“There is no deposit slips,” Counsel Gomez said.
“Yes,” the witness answered.
The witness said Mustapha Joof informed him that he actually used Jainaba Cham’s login details and collected the money.
“Mr Kanteh, we are interested in knowing where the money is. You must tell us where the money is or else it will appear that you conspired with the revenue collectors to deprive the Council of revenue,” Counsel Gomez told the witness. The Counsel moved to another issue. The witness was informed about the audit findings against him. The auditors discovered that the witness issued receipts amounting to Forty-Four Million Dalasi (D44,000,000), but there is no evidence of deposits in the accounts of the Brikama Area Council.
“I don’t deposit money. I only issue receipts,” the witness said.
He said his cash book was lost and he still cannot trace it.
“The bottom line is you must produce the cash book to account for this money. You must account for this,” Counsel Gomez told the witness.
Another audit finding raised by Chairperson Jainaba Bah was regarding over 60 Million Dalasi posted in the cash book and there were no deposit slips to confirm those amounts were deposited in the bank. Chairperson Bah further told the witness that the audit report for 2019 indicated that he received cash amounting to over 1.7 Million Dalasi as of the 30th August 2019, but the amounts were not traced in the bank accounts.
The witness was instructed to bring his cash books covering 2018 to 2023.
“Mr Kanteh, from our simple sample, we noted that the amount not deposited was over D100,000,000. We know it could be more than this. It will do you good to provide evidence regarding this,” Chairperson Bah told the witness.
He will reappear on the 15th of April 2024 to continue with his testimony.
The Local Government Commission of Inquiry was established to conduct a full and impartial investigation into the local government councils from May 2018 to January 2023 by reviewing the financial and administrative conducts of the councils. The aim is to enhance transparency and accountability in the councils.
