Gambiaj.com – (BANJUL, The Gambia) – Before the Local Government Commission of Inquiry, Sheriff Njie, the former acting Director of Finance for the Kanifing Municipal Council (KMC), provided testimony about how more than D167 million in council funds were managed while he was in office. Payout cashier Saihou Sabally was overseen by Njie, who attested to Sabally’s ability to handle payments to employees and vendors without bank accounts.
Njie explained that all transactions were recorded in KMC’s central electronic financial system and claimed that Sabally’s responsibility was to ensure recipients signed vouchers and issued receipts for payments.
“My responsibility is to ensure the recipient signs the voucher and provides a receipt,” Njie stated.
Njie defended the absence of a physical cash book for Sabally, asserting that the council’s automated system adequately documented all transactions. However, Lead Counsel Patrick Gomez questioned this, citing Article 902 of the Financial Manual for Local Government Councils, which mandates the use of cash books.
Handling of D167 Million in Payments
Lead Counsel Gomez revealed that Sabally withdrew D167,645,914.87, questioning whether such transactions could be adequately monitored without a cash book. Njie explained that these withdrawals were for salary payments to council staff without bank accounts and maintained that all payments were recorded in the council’s system.
“Basically, all his transactions he is handling are accounted for in the council’s main automated system where the vouchers are all recorded in sequence and kept in record,” Njie said.
When pressed on whether Sabally should have kept a cash book, Njie argued it was unnecessary due to the electronic recording system. However, he was instructed to produce records from the electronic system and related vouchers to substantiate his claims.
Missing Vouchers and Audit Report Findings
Chairperson Jainaba Bah highlighted discrepancies in the council’s financial management, referencing over D7.6 million in missing vouchers, as reported in the 2019 National Audit Report. Njie was unable to provide an immediate explanation and was directed to investigate the matter further.
Njie committed to accounting for all payments and providing the necessary documentation to the Commission. He assured the inquiry that the vouchers and electronic records would confirm the legitimacy of the transactions under his supervision.
