Accountant General given 24-hour ultimatum to provide documents

Ms. Macaulay admitted before the Special Select Committee probing the sale and disposal of assets identified by the Janneh Commission that her office had failed to submit requested documentation on time. Yet, she acknowledged that the same documents were swiftly provided when the Attorney General’s Chambers demanded them, some dating as far back as 2018.

This discrepancy infuriated counsel. “When this committee made requests for documents, we could not get them. Not a single letter, not even an apology for the delay,” counsel told her. “But when the Attorney General asked, you were able to produce them. Why ignore the National Assembly while honouring another office?”

Macaulay admitted shortcomings but struggled to give a convincing explanation. She blamed instability in her office, staff absences, and internal confusion, adding: “Maybe it was an oversight. I take the blame, but it was not our desire to disrespect the National Assembly.”

Counsel pointed out that other institutions, when unable to meet deadlines, had at least written to apologise or request an extension. “You thought it was not important, that you could just ignore the National Assembly until you felt like submitting whatever you wanted,” counsel outlined.

The tension escalated when the committee threatened to treat her actions as contempt of the National Assembly; an offence that could carry severe constitutional consequences. “Give me reasons why I should not make an application for contempt,” Counsel demanded.

Macaulay’s only reply was that this was the only time her office had failed to comply with a summons.

 “That is your only reason?” Counsel retorted. “Two summons, a 10-week delay, no letters, no apologies nothing. That is unacceptable.”

The hearing also exposed confusion over accounts opened at the Central Bank for the proceeds of former President Yahya Jammeh’s seized assets. Macaulay confirmed that at least two accounts Dalasi and Dollar were opened at her office’s request, but she hesitated when pressed about whether all government accounts must pass through the Accountant General. “It should be done through my office,” she admitted, “but that is not the case all the time. I may not be aware.”

Counsel demanded clarity on who exactly holds authority over these accounts - the Ministry of Finance, the Ministry of Justice, or the Janneh Commission itself. After several back-and-forths, Macaulay promised to “consult her deputy” and submit clarifications in writing.

Counsel asked: “So when you and your deputy are out of office, the Accountant General’s Department comes to a standstill? That is what you are telling us?”

In the end, the committee gave Macaulay 24 hours to produce all outstanding documents relating to Jammeh and his associates, warning that failure to comply would trigger constitutional sanctions.

“Do not push us to that point,” the Chair cautioned. “We have been patient with you for too long. If you fail to comply this time, we will impose the relevant section of the Constitution, and that will be very serious in your capacity as Accountant General.”

The Accountant General accepted the ultimatum, admitting “maybe I should just stop here. Anything I say again will be taken against me or the office. We have fallen short, and I know it is not a good excuse.”