By Kebba AF Touray
Over four million dalasi in public funds issued as imprest by the Edward Francis Small Teaching Hospital (EFSTH) remain unaccounted for, according to a recent report by the National Audit Office (NAO). The discovery has raised serious concerns about financial oversight and possible misuse of hospital resources.
The NAO’s special audit found that D4,158,885 released to the hospital as imprest over several years was not supported by any documentary evidence of retirement, violating the 2016 Financial Regulations. The failure to retire these funds has prompted the Audit Office to recommend urgent recovery action.
“There is a risk that individuals might be using the imprest for their own personal interest,” the report stated. The NAO urged EFSTH’s Board of Directors to engage those responsible and recover the outstanding amounts immediately.
The audit further uncovered suspected fraudulent cash advances, highlighting two payments totalling over D561,000 made to a staff member identified as Mr. Jagne. Despite promises to produce supporting documentation, none had been provided by the conclusion of the audit.
Additionally, a fuel payment claim of D455,800 made to Star Oil Company Ltd. was called into question after the company denied receiving such payments upon direct confirmation with auditors.
Concerns were also raised about internal controls being overridden, with D1,426,500 in payments authorised by the hospital’s Finance Director without vetting by the internal audit department.
In response, EFSTH management acknowledged the discrepancies and committed to recovering funds lacking proper documentation. They noted that travel grants and donations sometimes do not require receipts, but promised to tighten financial controls going forward.
“Management agrees with this finding and it has been corrected already, and payment is now done directly at the Bank,” the hospital stated.
The NAO’s findings highlight urgent governance challenges within EFSTH, underscoring the need for stronger financial accountability at one of The Gambia’s most important health institutions.
