Gambiaj.com – (BANJUL, The Gambia) – The Local Government Commission of Inquiry on Wednesday heard startling revelations from Landing Colley, the Director of the Internal Audit Unit at the Kanifing Municipal Council (KMC), about significant gaps in the council’s audit processes and oversight mechanisms. Colley, who was appointed on April 28, 2023, testified on his findings since assuming office.
During his testimony, Colley highlighted a critical lack of proper audit management before his tenure, stating that the Internal Audit Unit had been without a director for over two years. He described a significant “capacity gap” within the unit, indicating that the staff lacked the necessary knowledge and training in auditing processes.
“The KMC was operating at a ‘medium’ level in terms of control processes,” Colley said. He acknowledged efforts by KMC’s management and policymakers to improve but noted their limited understanding of the legislative frameworks governing the council, such as the Local Government Audit and Finance Act and the Financial Manual for Local Government Councils.
One of the major concerns Colley raised was the absence of an independent evaluation committee for procurement activities. He explained that without such a body, procurement decisions were vulnerable to conflicts of interest, as some policymakers were also involved in management roles. “There is always that conflict of interest,” Colley emphasized, agreeing with Lead Counsel Gomez that this gap could lead to fraud, nepotism, and favoritism.
Colley also revealed irregularities in the council’s payroll process for meetings, noting that payments were made immediately after meetings without proper vetting. “There was no adequate time for verification. It is open to fraud,” he stated, explaining that pre-payment auditing was not being conducted.
His audits, including those on procurement, payroll, and human resources, uncovered serious procedural flaws. “The audit reports I found in my office were not proper. Even myself, I cannot understand them,” he admitted. He attributed this to the staff’s lack of exposure to proper auditing practices.
When asked about the flow of payment vouchers and necessary documentation, Colley acknowledged that not all documents passed through his office, a practice that had been ongoing before his arrival. He emphasized that the Financial Manual clearly outlines the approval process for payments, specifying the limits of authority for the CEO, Mayor, and Council. Yet, adherence to these procedures appeared inconsistent.
In a particularly concerning disclosure, Colley mentioned that the Mayor is briefed daily on the financial and administrative matters of the council, raising questions about the transparency and effectiveness of the council’s governance structure.
The Commission requested Colley to submit all the audit reports he had conducted, signaling a deeper investigation into the systemic issues at KMC. His testimony has brought to light serious governance and oversight failures, suggesting that substantial reforms are needed to safeguard public resources and restore accountability within the council.
