The Commission, established to investigate the financial and administrative activities of local councils between 2018 and 2023, is examining irregularities in the management of public funds.
Ndow, a former employee of Rapid Security Company, joined BCC in February 2019. He testified that he is responsible for billing businesses for trade licences and issuing invoices, while revenue collectors are assigned to specific zones for fee collection. Instead of depositing collected funds directly into a bank, he stated that revenue collectors hand the money to the BCC cashier.
Ndow presented a flash drive containing the trade licence register (2019–2023), which was admitted as evidence. He said the register existed before his arrival and is adjusted yearly to account for new and closed businesses.
Personal bank account deposits
Lead Counsel Patrick Gomez questioned Ndow about substantial deposits in his Eco Bank account from 2019 to 2023. The account statement, admitted into evidence, showed multiple high-value transactions, including:
2020 Deposits
10 February – D20,000
17 February – D100,000
24 February – D80,000
28 February – D178,500
9 March – D125,000
16 March – D140,000
23 March – D45,000
When asked about the source of these funds, Ndow claimed they belonged to his sister abroad, who sent them for construction purposes. He explained that he was managing the construction and exchanged the foreign currency in small amounts before depositing the funds.
Pressed further, he admitted that some of the deposits were not from his sister, saying: "Every person makes side money." However, when asked to specify, he responded, "In this country, there are some side hustles that you cannot disclose."
2021–2023 deposits and call for justification
Counsel Gomez continued listing large deposits:
5 January 2021 – D100,000
7 January 2021 – D100,000
8 February 2021 – D174,600
15 February 2021 – D663,769.21
22 February 2021 – D130,000
8 March 2021 – D205,000
17 January 2022 – D304,500
28 January 2022 – D170,000
24 February 2022 – D330,000
4 February 2022 – D150,000
14 February 2022 – D140,000
The total deposits amounted to D4,772,549.16, according to Chairperson Jainaba Bah. Ndow was asked to provide proof of remittances and evidence justifying these transactions.
Licence fees and discretionary billing
Ndow revealed that trade licence fees in Banjul increased from D24 million to D40 million after he took office in 2019. However, he admitted to using discretion when billing businesses, with no formalised assessment system.
He confirmed that the finance manager handles invoicing for major institutions like banks and the Gambia Ports Authority, while he invoices businesses in commercial areas. Self-assessment, he stated, is used for industries like construction, where he determines fees without expert input.
For example:
Class A contractors (contracts worth D5 million+) should pay D100,000 annually.
Class B contractors (D3.5 million contracts) should pay D50,000.
Class C contractors (D2 million–D3.5 million contracts) should pay D25,000.
However, Ndow admitted that many construction companies were not paying, stating: "We charge companies only once per year, not per contract, even though the gazette says otherwise."
Daily vs. annual licence payments
Ndow disclosed that certain businesses, like chicken and livestock dealers, are charged daily instead of annually, despite the official gazette mandating annual payments of D1,500 for frozen goods and D500 for live birds.
Lead Counsel Gomez pointed out that this system generated more revenue for the council but was unfair to vendors. Ndow insisted, "it is a management decision."
Ndow stated that he owns:
Two plots of land – one in Jambajelly (purchased) and one in Banjul (family inheritance).
A 2015 Nissan Pathfinder.
Commission demands further proof
The Commission requested that Ndow provide documentation of remittances and additional proof explaining his multi-million-dalasi deposits. His discretionary role in fee assessments and the lack of transparency in trade licence collections raised concerns about financial accountability at BCC.
The Local Government Commission of Inquiry continues its investigation into BCC’s financial practices, focusing on revenue management, collection procedures, and unexplained wealth among council officials among others. (Source: LGCI)
