Momodou Lamin Nyassi, resident of Brikama Santou-Su, began working at the council in 2008 as a commissioned collector and was later confirmed as a collector in 2014.
He provided two cash books. Together with his statement dated 27th of February 2024, the cash books were admitted in evidence.
On 8 March 2022, the Internal Audit Unit of the Brikama Area Council found that Momodou Lamin Nyassi withheld an amount D135,000 from 1 June to 6 July 2022.
Nyassi said he did not withhold the funds but was instead on trek at Foni at the time.
He testified that he went to Foni to do collection and the council was notified of that. He informed the Commission that he has a routine of going to Foni to do collection, and he stays there for a time.
He testified that he did not work for the whole of May 2022 as he was focused on his wife, who had certain complications and was hospitalised.
For June 2022, Nyassi said he collected D479,450 in Foni from June 1 to 13. He was asked about the collection between 14 June and 6 July 2022.
He provided printouts of his collections obtained from the revenue collection device, which were tendered in evidence.
The BAC revenue collector attested that on 29 June 2022, he collected D25,000, while the collection for July 2022 was D20,000.
Quizzed over the deposits he made in June 2022, he confirmed that he did not make any deposit in the bank.
The Financial Manual requires that revenue collectors should deposit all their collections in the accounts of the council daily.
The Commission countered that he did not make any deposit for the month of June 2022. This proved contrary to an earlier claim that he deposited all his collections in the bank.
He stated that whenever he collected revenues, he ensured that he deposited the funds. However, it was highlighted that he did not deposit all the funds into the account, particularly for June 2022.
Nyassi was quizzed over his deposits for June 2022. He testified that he deposited D45,000 on 23 June. He provided a bank slip dated the 28th June 2022 for the amount of D565,000 from Eco Bank. The Commission underscored that there was no deposit since it did not reflect in the bank account.
The Inquiry Commission also indicated that the pay slip from Eco Bank had a higher amount compared to what was contained in the receipt.
Finance Director Alagie Jeng and Principal Cashier Lamin Kantong Kanteh were brought in to account for the money. Both claimed the money was in the account.
Chairperson Jainaba Bah asked Lamin Kantong Kanteh to show the Commission the responsibility of the principal cashier as stated in the Financial Manual for Local Government Administrations.
Mr Kanteh said the Financial Manual does not define the role of the position of principal cashier.
Lead Counsel Patrick Gomez questioned the trio regarding the D565,000, which was collected by Momodou Lamin Nyassi and not accounted for.
The trio claimed that the money was deposited in the account. Momodou Lamin Nyassi claimed that some of the collections were through cheques. The cheque details were not captured in the cash book of Nyassi, although Financial Manual dictates that the details of cheques should be recorded.
The trio was accorded more time to return to the council on Wednesday to account for the funds.
Momodou Lamin Nyassi was questioned about the collection of 22 April 2021 amounting to D65,000. The Commission indicated that the receipt Lamin Kantong Kanteh gave the witness was more than what he had deposited.
Both Lamin Kantong Kanteh and Momodou Lamin Nyassi were asked how that happened. The duo replied they did not know how.
