His revelations shed light on questionable financial practices that had been concealed within the council for years.
Sallah's written statement, dated 1st November 2023, tendered and admitted, painted an ugly picture of the financial operations at Mansakonko. The handover notes he received from his predecessor, Ebrima Noperi Janneh, was also admitted as an exhibit.
Sallah, who assumed the role in July 2019 and later became the CEO of the Basse Area Council, began his explosive testimony by describing the chaotic financial landscape he inherited.
Shockingly, he disclosed that revenue collectors were not only collecting funds but also paying themselves salaries before delivering the remaining cash to the council.
Quizzed on his duties, he said they included overseeing the financial activities of the council and preparing financial plans and statements of accounts, among others. He testified that the Mansakonko Area Council had 7 revenue collectors, 9 market collectors and 5 staff at the finance unit of the council.
He informed the Commission that the only revenues he collected were the revenues acquired through demand notes sent to institutions like Gamtel, Gamcel and Qcell.
Sallah also relayed that when he assumed office, there was a high prevalence of cash payment, constituting over 90% of the Area Council's transactions, including salary payments.
He claimed before commissioners that in his first month, he initiated sweeping changes, putting an end to that practice and introducing a more transparent system of bank payments.
"I stopped that in my first month," he stated. He also even stated that the council usually kept revenues in its offices but he encouraged the council to do away with that practice and deposit all revenues at the bank.
As the profundity of his testimony deepened, a lack of financial oversight during his tenure was laid bare. He admitted that he never conducted bank reconciliations, attributing the omission to the inadequacies of the IFMIS System used by the council, which he said does not accommodate or cater for bank reconciliation.
Furthermore, he confessed to never preparing a financial plan for the Mansakonko Area Council during his entire term as finance director.
In another damning revelation, Mr Sallah admitted that internal audits were neglected due to the absence of the internal auditor, Baba Jarjusey. Sallah informed the commission that Jarjusey was on study leave for approximately a year, leaving a vacuum in the oversight process. This absence resulted in numerous transactions escaping internal scrutiny, worsening the already terrible financial situation at the council.
Deputy Lead Counsel Patrick Gomez, at this juncture, underscored the gravity of the situation, stating: "Most transactions do not pass through the internal audit.”
Sallah echoed this sentiment, revealing that some transactions entirely bypassed the internal auditor during the crucial period of his absence.
Mr Sallah continues his testimony, with almost every word and phrase sending shock waves across the panel of commissioners’ desk. This grim picture painted by Sallah, an insider or a former insider who was among the top brass, merely did nothing other than hint at the need for comprehensive reforms within local government administrative and financial systems.
