Gambiaj.com – (BANJUL) – The National Audit Office (NAO) has issued a statement clarifying the auditing mandate of the Judiciary of The Gambia, emphasizing that the Judiciary, as a public institution, should be audited by the Auditor General in accordance with the 1997 Constitution.
The statement comes amidst a dispute between the Judiciary and the National Assembly regarding the auditing of the Judiciary. The NAO highlighted that the Judiciary, being an autonomous public institution, receives its revenue through appropriation by the National Assembly. Therefore, it is mandated to prepare and submit its financial statements for audit to enhance accountability and transparency in the use of public resources.
The NAO referred to Section 144(2) of the 1997 Constitution, which states that the Judicature shall be self-accounting, and the money appropriated for the Judicature shall be paid by the accountant general to the accounting officer for the Judicature as required by the Chief Justice. This provision requires the Judiciary to prepare separate financial statements and submit them for audit to account for the funds appropriated by the National Assembly.
The NAO clarified that the Judiciary has never provided its financial statements for a financial audit by the Auditor General since attaining self-accounting status. The audit period referred to in the Judiciary’s press release was part of the consolidated audit of the Gambian government and not a separate financial audit of the Judiciary.
The NAO expressed surprise at the Judiciary’s assertion that it is audited by an external auditor every five years, stating that this contradicts the Constitution, which mandates the NAO to audit all public institutions annually.
The NAO reiterated its commitment to strengthening collaboration with the Judiciary and offered to provide advice and guidance on auditing and financial reporting. It urged public entities to comply with the requirement to prepare financial statements for annual audits to enhance accountability and transparency.
In conclusion, the NAO called on the National Assembly to convene a dialogue on the issue of the Judiciary’s audit as a matter of urgency, emphasizing the importance of compliance with statutory laws and regulations.
