Gambiaj.com – (BANJUL, The Gambia) – Pa Modou Ndow, Acting License Manager at the Banjul City Council (BCC), returned to the Local Government Commission of Inquiry on 29 July 2025 to face renewed scrutiny over unexplained multi-million-dalasi deposits into his personal bank account and the management of trade license revenues. Ndow, who previously appeared before the Commission in March 2025, is under investigation alongside other BCC officials for alleged financial mismanagement spanning from 2018 to 2023.
Under cross-examination by Lead Counsel Patrick Gomez, Ndow admitted that many deposits into his personal bank account remain unjustified. While he had earlier claimed the funds were sent by his sister abroad to support construction projects, he has yet to provide evidence to support that claim.
When asked about the origin of the funds this time, Ndow insisted, “I don’t handle cash.” But Gomez challenged this assertion, noting that Ndow was responsible for evaluating businesses, setting fees, and issuing invoices.
“You dictate the payments and the mode of payments. You are the one who does the evaluation, and you are the one who issues the invoices,” Gomez told him.
Although Ndow’s salary ranged from D13,000 to D14,000 monthly and later rose to D20,000 in 2024, Gomez pointed out that the deposits far exceeded these earnings.
“Even if you receive D50,000 every month, you cannot justify these deposits,” Gomez said.
“I don’t live a lavish lifestyle,” Ndow replied.
“The transactions in your account say otherwise,” Gomez countered.
Ndow admitted that only he and Makumba Sanneh, adviser to the Mayor, were responsible for issuing trade license invoices and setting the rates businesses were required to pay. He claimed the system they used was inherited at BCC, but Gomez rejected this explanation.
“That mode of payment will only enrich you people,” Gomez said.
“No, no,” Ndow responded in protest.
He explained that license fees, particularly for tailoring shops, were calculated based on the number and type of machines used.
However, he acknowledged that the system lacked formal oversight and was determined solely by himself and Sanneh.
Ndow also advocated for closer collaboration between BCC and the Gambia Revenue Authority (GRA) to ensure that businesses settle outstanding license arrears before receiving clearance certificates. He argued such a partnership would improve tax compliance.
However, Gomez drew attention to the timing of large deposits in Ndow’s account, pointing out they often coincided with the peak season for collecting trade license fees.
“From your own witness statement, the peak period for trade license collection is during certain months. Most of your deposits fall in that period. Is it a coincidence?” Gomez asked.
“Of course,” Ndow answered.
Further inconsistencies emerged in records detailing deposits allegedly sent through Mbacke Finance. According to Gomez, there was no credible justification for those transactions.
“All these monies were from the revenue of the council. These were suspicious fraudulent financial transactions,” Gomez declared.
Ndow’s latest testimony builds on his March 2025 appearance, where he was questioned about deposits totaling over D4.7 million between 2019 and 2023.
An Eco Bank account statement revealed several high-value transactions, including D100,000 on 17 February 2020, D178,500 on 28 February 2020, D663,769.21 on 15 February 2021, and D304,500 on 17 January 2022.
At that time, he offered shifting explanations—initially attributing the money to his sister abroad and later suggesting it came from unspecified “side hustles” he declined to discuss.
He also acknowledged that trade license assessments were inconsistent, with arbitrary charges applied to businesses such as construction companies, chicken dealers, and tailoring shops. Vendors were often charged daily instead of the standard annual flat rate, which he attributed to “a management decision.”
Despite his modest salary, Ndow claimed ownership of two plots of land—one inherited in Banjul and another purchased in Jambajelly—as well as a 2015 Nissan Pathfinder.
The Commission remains concerned about Ndow’s discretionary control over key revenue functions, including assessment, billing, and collection. Lead Counsel Gomez emphasized that the lack of transparency and oversight made the system prone to abuse.
The Commission has requested additional documentation from Ndow, including evidence of the claimed remittances and clarity on how council revenues were handled. To date, Ndow has failed to produce any records verifying the legitimacy of the transactions in question.
