By Makutu Manneh
Revenue Collector, Mr Lamin Kurang, a resident of Busumbala and an employee of the Brikama Area Council (BAC) on 10th of July, 2024, informed the ongoing Local Government Commission of Inquiry (LGCI) that his Cash Book was eaten by Termites.
Testifying before the CommissionKurang said he began working for the Council in 2017 as a Revenue Collector attached to the Rates and Tax Unit of the Council.
Written statements obtained from the witness dated 22nd November, 2023 and the additional statement dated 4th April, 2024 were both admitted in evidence and marked as an exhibit in a bundle.
The witness provided a cash book covering from 2017 to 2019 and claimed that the other cash book was eaten by termites. He said the one the termites ate covers 2020 and 2023 respectively.
At this juncture, Lead Counsel, Patrick Gomez, asked the witness how comes a cash book of 2023 will be eaten by termites to a point that all the pages are damaged in the manner he presented to the Commission.
The witness insisted that the book he brought was his cash book. He testified that he kept the book in his home and it was where the termites destroyed the pages. He said the reason for keeping it in his house was to ensure its safe keeping. He added that some of the cash books under the custody of the council were missing and he did not want that to happen to him.
Lead Counsel, Gomez referred the witness to the Financial Manual for the Local Government Councils, which provides that cash books that are exhausted should be returned to the Council before taking another cash book.
“Did you do that?” Lead Counsel Patrick Gomez quizzed.
“No,” the witness replied.
“What should you have done?” Lead Counsel Gomez asked.
“I should have returned it to the Council,” the witness admitted.
“You knew that you were supposed to return it to the Council?,” Gomez asked.
“Yes, I know that. This one was an accident. I did not want my cash book to be missing from the Council. I decided to keep it,” the witness said.
“The problem is not what you are saying. The problem is you have so many instances of cash suppression and you do not want to submit the cash book to show what you have been doing,” Lead Counsel Gomez told the witness.
BAC’s Revenue Collector Fails to Account for Collections Made in 2022
Another Revenue Collector from the same Area Council, Mr Karamo Sarjo also testified before the Commission.
The resident of Brufut said he began working for the Council in 2006. He added that currently, he is a valued-property revenue collector.
The witness statement dated 17 November, 2023 was admitted in evidence and marked as an exhibit. The witness provided three (3) cash books and they were admitted in evidence covering from 2016 to 2023 respectively. They were all admitted in evidence in a bundle.
He testified that he used to take his collections at the bank. He recalled that before 2021, he worked as a flat rate collector, and used to make direct payments to the Principal Casher.
Lead Counsel Patrick Gomez, questioned the witness about the collections he made from 24 to 27th December, 2022 amounting to D10,400. The witness was asked to show the Commission the recording from his cash books.
“I did not see that,” he said.
“Do you have the receipt for the collection?” Gomez asked.
“I don’t have that,” the witness said.
“Do you have the recordings in your cash book?” Counsel Gomez asked.
“No, I don’t have it,” the witness answered.
“What is your explanation regarding that?” Gomez asked.
“It is not posted,” the witness said.
“We know. What happened to the money?” Gomez asked.
“I know I normally go for submission,” the witness claimed.
“What happened to the money? We need to know and trace this money,” Gomez asked.
The witness could not provide an answer. Lead Counsel Patrick Gomez, informed him that the lodgement log of the Brikama Area Council indicated that he did not go for submission. He was given the document that contains the names of the collectors who went for submission that week. After checking, the witness said his name was not there. He claimed that it might be in the following week’s list. He was allowed to check and he said “It is not here.”
“Where is the money?” Counsel Gomez asked.
“Actually, I don’t know what happened,” the witness responded.
Lead Counsel Gomez, referred the witness to another incident. The witness has between 2nd and 8th June, 2022 collected D7700, but the records showed that he only paid D2000. The witness confirmed the collection as true, but claimed that he did not pay the D2000. The lodgement log is what lists the names of the collectors against what they collected, dates, and how much was paid. After doing their weekly submission, the collector will sign on the lodgement log.
He added that the log would contain the amount each collector collects and the days because they used revenue collection devices that allow the Council to see the collections.
The witness further claimed that he did not sign the lodgement log, noting that he made the payment in the following month. However, he admitted that the recordings were not made in his cash book. The reason he gave was that his cash book was with the auditors from June to July 2022 – for two (2) months.
The witness was questioned about his collection between 1st and 7th November, 2022 amounting to D3725. The witness admitted that he did not record the collections in the cash book. He claimed that his cash book was not with him as it was with the auditors from the National Audit Office (NAO) and later taken from him by the auditors from the Internal Audit Unit of the BAC. Lead Counsel Patrick Gomez asked the witness to explain what happened to the money.
“I don’t know what happened,” the witness answered.
The Lead Counsel after checking the lodgement log, told the witness that his claim that he “normally” goes for submission was not true as the evidence before the Commission was that he was not going for the weekly submission. The witness admitted that and said what the Lead Counsel said was true. He said he goes for submission “sometimes.”
He was asked about the balance of D3,150 from his D8,150 collection made between 1st and 7th May, 2022. The witness testified that he did not have the records in his cash books. He admitted that he signed the lodgement log and that he had a balance.
“You did not pay the full amount. Why?” Lead Counsel Gomez asked.
“I cannot recall the reason,” the witness said.
“What might be the reason why you do not make the full payment of the monies you collected?” Gomez asked.
“I cannot recall,” the witness replied.
The witness admitted that his conduct could amount to stealing.
“Why will you do that?” Gomez asked.
The witness was silent.
The witness was asked about his D5,350 collection he made between the 6th and 12th of October, 2022. The witness came up with a claim that he does not have records for collections made between June and December, 2022. He added that the cash book was with the auditors throughout the 7 months.
“You did not have evidence that you have paid that money,” Gomez told the witness.
“Yes, I did not go for submission,” the witness answered.
He was asked about the collection he made between 7th and 13th July, 2022. The witness claimed that he used to delay the submission days. He was asked about his collection between 15th and 24th November, 2022. He was asked about the collections he made from 4th to 7th December, 2022 D6,150. He could not account for the collection of D5,825 from the 3rd to 9th November, 2022. He was absent for the weekly submission. All those collections remained unaccounted for.
Another amount he could not account for was the sum of D15,950 collection made between 10th and 16th March, 2022.
“I don’t have that recording with me,” the witness said.
“Why? You were having your cash book with you then?” Lead Counsel Gomez asked.
“That is not even in my cash book,” the witness said.
“Why?” Gomez asked.
“This one I cannot understand,” the witness replied.
“Do you have the receipts?” Gomez asked.
“I don’t have receipts,” the witness replied.
“Where is the money?” Lead Counsel Gomez asked.
“I cannot definitely recall,” the witness said.
“Why can’t you recall?” Gomez asked.
The witness was silent.
The witness was asked about the D19,000 collection he made between the 20th and 26th of November 2022. The Commission noted that he did not pay the money in full and he was left with a balance of D5,000. The witness checked his cash book and stated that he did not have the records in his cash book.
“It is not posted,” he said.
“Yes, but if it is not posted, you might have receipts that may help you,” Gomez told the witness.
“For me, I lost some of my receipts,” the witness said.
Lead Counsel, Gomez told the witness that his claim about lost receipts was coming for the first time.
The witness was asked about his collection between the 7th and 13th of April 2022 amounting to D14,525.
At this point, the Commission noted that the cash book of the witness indicated that he collected D19,900. The witness said the days in his cash book were different from the ones in the lodgement log. He added that he did not have receipts for that period. It was checked from the Vista Bank statement whether he deposited the money. It was discovered that he made a deposit amounting to Twenty-Three Thousand Dalasi. The witness said it was the deposit for the two weeks’ collections he made, including the week in question.
The witness requested time to account for the money. He claimed that he had paid all the money in the bank.
“I know that I have paid all the money in the bank. I am a regular depositor,” he said.
Chairperson Jainaba Bah asked him to provide the evidence on or before Monday, 15th July 2024.
Sittings continue.
