By Makutu Manneh
The former Finance Director of the Banjul City Council (BCC) has disclosed to the Local Government Commission of Inquiry that the Council’s Trade License Unit was under-invoicing most corporate businesses operating in the capital. He attributed the practice to both capacity limitations and deliberate malpractice, sparking fresh concerns over revenue mismanagement at the municipal level.
Testifying before the Commission, the former director said upon his arrival at BCC, he immediately observed systemic weaknesses in revenue collection and accountability. He specifically flagged the under-invoicing of trade licenses by the acting Trade License Manager, Pa Modou Ndow, noting that while Ndow was “willing,” he lacked the technical capacity to classify businesses correctly under the Local Government Act.
Lead Counsel Patrick Gomez challenged this justification, arguing that the misclassification of businesses could not be excused as a mere error. “This is clearly stated in the act,” Gomez asserted, calling the under-invoicing a “deliberate act.”
In support of his testimony, the witness submitted a memo dated January 10, 2024, addressed to the CEO, which outlined alleged revenue suppression, illegal invoicing, and non-compliance with the Local Government Act and the Financial and Accounting Manual for Local Government Authorities (2009). The memo accused Pa Modou Ndow and Macumba Sanneh, an adviser to the Council, of illegally acquiring invoice books and initiating unauthorized invoicing activities. The witness further alleged that these invoices bore the CEO’s stamp, implicating the office in the irregularities.
Counsel Gomez revealed that the Commission has evidence of financial transactions involving significant sums in Macumba Sanneh’s account, far exceeding his known income, and noted that these actions were not isolated mistakes but part of a broader scheme. Asked if the issue was resolved, the witness said it led to tensions and eventually his transfer.
Describing his standard procedure, the witness said he would sign and stamp 10 invoice books annually, handing them to the Trade License Manager, who would then issue invoices. Collections would follow based on those invoices. However, he emphasized that this process was being circumvented by unauthorized actors.
The former director was also questioned about the Moroccan Fund, a project he claimed to know about only through general council meeting minutes provided by the mayor. He said there were no files or official communications regarding the fund within the finance directorate, and that the project—reportedly linked to market renovations—was not subjected to the Council’s normal project oversight procedures. He said the CEO and mayor were better positioned to explain its details.
The Commission admitted the general council minutes referencing the Moroccan Fund into evidence as an exhibit.
On BCC’s loan policy, the witness said no official policy existed during his tenure. He had written to the CEO on October 26, 2020, proposing the creation of a loan committee and submitted a draft loan policy, along with a loan application template. However, he said the CEO never responded and the committee was never formed. These documents were also admitted into evidence.
Addressing fuel allocations, the witness revealed that the mayor received a weekly fuel allowance of D15,000, while the CEO and Finance Director received D4,000 and D3,000, respectively. He claimed the CEO approved these allocations but could not confirm whether they were legally sanctioned. When asked by Counsel Gomez to show where this allowance was stated in the 2021 and 2023 budgets, the witness was unable to pinpoint any specific provision supporting the D15,000 weekly payment to the mayor.
Lastly, the former finance director admitted that he did not prepare monthly bank reconciliations during his time at the council, raising further red flags about the overall financial discipline within the BCC. Financial statements for 2021 and 2022, along with the council’s budget estimates, were tendered and marked as exhibits.
To be continued.
