By Makutu Manneh
A retired assistant accounting officer from the Barra sub-treasury has testified before the Local Government Commission of Inquiry, detailing financial irregularities and procedural lapses in the handling of public funds.
Lamin Jammeh, who served under the Kerewan Area Council, told the commission that he routinely handed over collected revenues to the council’s Chief Executive Officer (CEO) without independent documentation. He described an informal system in which an “OC voucher” was issued by the CEO upon receiving funds from him.
“He would take this voucher, comment on it, sign it, and write the amount he received, including my name,” Jammeh testified.
Jammeh explained that after submission, he would present the voucher to the CEO for authentication before being referred to the finance director. At times, he said, the CEO would replace the voucher with either a payment claim or a receipt for materials supposedly purchased with the funds.
“I don’t have a record of these vouchers in the sub-treasury,” he admitted. “They remain either with the finance director or the CEO.”
Jammeh testified that he was instructed by CEO Seedou Touray and Finance Director Abdoulie Khan to seek their approval before taking any action with the collected funds. Lead Counsel Patrick Gomez challenged this practice, noting that it was a violation of standard financial procedures.
“You don’t just do accounting based on the instructions of your seniors,” Gomez told him. “There are basic accounting principles you should follow.”
In response, Jammeh stated that he had never seen the official financial manual and was unaware of its guidelines. While he occasionally deposited collections into Trust Bank or Access Bank, he emphasized that he always awaited instructions from the CEO before making any financial decisions.
The commission further heard that Jammeh was told by the finance director that the CEO was the council’s chief accounting officer and that all financial decisions had to be approved by him.
Gomez criticized the practice, arguing that a lack of independent financial oversight created a significant accountability gap.
“If you are handing over money directly to the CEO, how can there be a proper accounting system?” Gomez asked. “Do you know what he does with the money?”
Jammeh conceded that he did not.
The lead counsel pointed out that proper financial management required funds to be deposited directly into the bank, ensuring a traceable transaction process. However, Jammeh reiterated that as revenue collectors, they either deposited funds or were instructed by the CEO to spend them on specific expenses.
Counsel Gomez emphasized that such a system undermined transparency and accountability.
Jammeh, who retired from the council in 2021, served as the head of the Barra sub-treasury, overseeing five staff members. He presented the commission with his appointment and confirmation letters, along with cash book records related to licenses and canteen revenues from 2018 to 2021.
The inquiry into financial practices at local councils is part of a broader government effort to address concerns over mismanagement and improve fiscal oversight across municipal administrations in The Gambia.
