National Assembly Approves Recommendation to Curb Unauthorized Virement

10

By Kebba AF Touray

The resolutions of the Finance and Public Accounts Committee (FPAC) of the National Assembly have, among other things, resolved that the Minister of Finance refrain from approving virements that are not included in the approved manpower budget. A virement refers to the transfer of funds from one budget line to another within an approved budget. The FPAC resolutions were tabled before the Assembly on Thursday 3rd July 2025 by the Chairperson of the Committee, Hon. Alhagie S. Darboe.

On reconciliation and compliance, Darboe said FPAC recommended that all discrepancies identified in the 2020 accounts be reconciled in the 2021 Government Accounts, and the current status report be provided to FPAC within 30 days, failure of which shall attract sanctions. He added that the committee also resolved that in line with Section 29(8) of the Public Finance Act 2014, the Minister of Finance shall refrain from approving virements for the creation of new posts that are not included in the approved manpower budget.

On government revenue and expenditure management, he said that the committee has recommended for the Accountant General Department (AGD) to investigate and report on the status of cancelled cheques within thirty days, failure of which shall attract sanctions. That AGD furnish FPAC with the investigative findings of the Taskforce on the intercompany account within thirty days, failure of which shall attract sanctions, and moving forward, the Auditor General shall submit all the audited accounts of self-accounting projects to FPAC for scrutiny.

On government payroll and personnel management, Hon. Darboe said that the committee has resolved that the Personnel Management Office (PMO) update all employee personal files by the end of the year and provide confirmation to FPAC. He also said that it is the resolution of FPAC that the Ministry of Public Service expand its reform agenda to include digitalization and integration of personnel records.

On procurement and contract management, he said that moving forward, public officers violating procurement laws by entering unauthorized contracts shall be held personally liable for the amounts involved. The committee, he said, further recommended that the Ministry of Finance and Economic Affairs suspend cash allocations to non-compliant procuring entities as a deterrent.

On the Public Utilities Regulatory Authority (PURA), the FPAC has resolved that PURA remit all statutory deductions on time and submit proof of compliance from 2021 to 2025 to the FPAC within thirty days, failure of which shall attract sanctions. He said that the committee recommended that all recommendations by FPAC in its report regarding PURA be implemented in full and a status report be provided to FPAC within 90 days, failure of which shall attract sanctions.

On the National Nutrition Agency (NaNA), he said that the committee recommended that NaNA provide proof of recovery of the outstanding rent within 30 days to FPAC, failure of which shall attract sanctions. The FPAC also tasked the agency to remit all statutory deductions on time and submit proof of compliance from 2020 to 2025 to the FPAC within thirty days, failure of which shall attract sanctions.

The resolutions of FPAC were adopted by the National Assembly on the day of tabling and now await compliance by the concerned institutions and persons to implement the adopted resolutions.