As per evidence before the Commission, auditors from the Internal Audit Directorate discovered that D51 million was withdrawn from the Basse Area Council’s accounts between January 2020 and October 2022 by members of the finance unit, which Mr Suso heads, without following due process.
The D51 million involves the withdrawal of D4,183,000 by Lamin Suso; D1,795,406.80 by Acting Finance Manager Malafi Badjie; D35,288,244.29 by Cashier Ndaba Krubally; D765,569 by Budget Officer Ousainou Touray; D1,367,254 by Procurement Officer Muhammed Jawneh, and D1,189,247 by License Manager Modou Lamin Gerew.
The audits said one of the implications this had was that there was high risk for mismanagement of tax payers’ money by the finance department. The auditors also argued that there was a risk of deviating from good practice and processing payments through due process for accountability and transparency purposes.
Lamin Suso, appearing before the Commission, was confronted with these withdrawals amounting to over D51 million.
He attested that the monies were used to fund council activities, adding that "huge sum of the money was for the payment of salaries".
Lamin Suso said he is ready to work with his team to provide justifications for the withdrawals by members of BsAC's Finance Unit under him from the council’s accounts.
“Auditors want to do correct auditing and ensure that it is perfect, which is not possible,” he said.
“Why will a procurement officer be making withdrawal and deposits?” Patrick Gomez asked.
“The authority is verbal,” Lamin Suso said.
“He has no business with the accounts,” Patrick Gomez said.
“Yes,” Lamin Suso said.
“It is very unlawful to do that,” Patrick Gomez said.
“Yes,” Lamin Suso answered.
Suso told the Commission that the auditors spent only 3 weeks at the Basse Area Council. He added that he made reconciliation with the Serious Investigation Unit of the Gambia Police Force who spent 21 days in Basse.
Lamin Suso lamented that the Management Responses for the audit queries were wrong. He provided two letters he wrote to the CEO challenging the Management Responses. The letters were admitted in evidence and marked as exhibits.
“Did you provide the auditors with the monthly reports?” Patrick Gomez asked.
“When the auditors came, I gave them 2020 monthly reconciliation,” Lamin Suso said.
“I am concerned with the period when you assumed office. Did you provide the auditors monthly reports?” Gomez asked.
“No,” Suso said.
“If you do not provide monthly reconciliation, then that is the first point of failure,” Patrick Gomez said.
“Yes, I did not. That is a failure,” Lamin Suso admitted.
“Did you provide financial statements?” Patrick Gomez asked.
“No, but I have provided an explanation,” Lamin Suso replied.
“For the entire 2021, there was no financial statement. It is not a choice. It is mandatory. How will you inform your employer how you spent the Area Council’s funds?” Patrick Gomez asked.
“Yes, there was no financial statement,” Lamin Suso said.
“You don’t have documentation for the withdrawals,” Lawyer Gomez asked.
“Yes, but I have explanation,” Lamin Suso replied.
“You don’t have documentation,” Patrick Gomez asked again.
“Yes,” Lamin Suso replied.
“As per the Financial Manual, are you aware that you are solely responsible for those withdrawals?” Lawyer Gomez said.
“Yes,” Lamin Suso said.
“Do you accept liability for these monies?” Patrick Gomez asked.
“Yes,” Lamin Suso replied.
