Collector questioned over D224,000 BAC funds unaccounted for

Alieu Sonko, who collects revenue from Madiana, Youna and Brufut, admitted he did not go to the internal audit unit for reconciliation based on the instruction of the director of finance, who asked him to be going to the IT unit for reconciliation.

He appeared before the Local Government Commission of Inquiry to present explanations over missing funds, but he said the director of finance is responsible.

The witness testified that the amount was D212,000 instead of D224,000 that was queried by the internal audit unit of BAC.

In his testimony, Mr Sonko claimed that he was instructed by the director of finance not to record the amount in his cash book. He denied the allegation that he suppressed revenues.

“It was the blunder of the director of finance,” the witness said.

The cash book maintained by the witness, covering 2018 and 2019, was tendered and admitted in evidence. The witness tendered three other cash books covering 2020, 2022 and 2023. The three cash books were equally admitted. He testified that his cash book for 2021 was missing.

He told the Commission that he was awarded D7,000 as the best revenue collector in 2020, the same year he allegedly suppressed the revenues in question and could still not account for it.

Following attempts to place all blame on the finance director, he was reminded of his duties and responsibilities as revenue collectors as per legal dictates.

Lead Counsel Patrick Gomez told Sonko that the evidence that the other revenue collectors gave was that from the bank, they go straight to the principal auditor for reconciliation. In spite of this, Mr Sonko insisted what he stated was correct.

He stressed that after the collection, he deposited the monies at the bank and then proceed to the IT unit for reconciliation. He was informed that he was the only person who made that claim before the Commission.

Again, the witness admitted that he had late entries in his personal cash book from February to April 2020. Counsel Gomez told him that the audit finding against him was that he did not make entries from February to December 2020. This, he vehemently denied.

The witness said he did reconciliation with the investigators of the Commission, and instead of D224,000, it was discovered that it was D212,000 that was not accounted for.

“You have accepted D212,000 cash withholding,” Counsel Gomez asked.

“It is not withholding. It is the blunder of the director of finance, who asked us not to put it in the cash book,” he responded.

The witness admitted that he had changed some of the months in his entries. The reason he gave was that he altered the months when he was trying to bring forward the figures he did not record previously.

He was asked why he did not attach the bank deposit slips in the cash book to show that he had deposited the funds.

“In those days, they didn't ask us to attach the deposit slips there. After we realised it, I started putting it there,” he responded.

Mr Sonko said this happened during the period February to April 2020, but Counsel Gomez put to him that the internal audit report indicated that this happened from February to December 2020.

Proceeding further, he claimed that the reason for not going to the internal audit unit for reconciliation was that he was instructed by his line manager (Dembo Bojang), current chief of Kombo, that he obtained instruction from the director of finance that they should do reconciliation at the IT unit instead of the internal audit.

He said after his collections, he usually deposited the monies in Trust Bank, GT Bank, Eco Bank and sometimes Zenith Bank.

He was given his 2020 cash book to check and show the commission the entries for 2020.

“Why did you alter the months and dates in your cash book for this particular period [February to April], and where is your deposit slip and GTRs for these entries,” Counsel Gomez asked.

He responded: “No, I did not change the months and dates.” He denied again that he did tamper with the recordings in his cash book after having admitted initially.

After he was given back his own cash book to verify, he admitted that he had changed the months in the cash book to bring forward the amounts. He admitted that what he did was a mistake.

“You are audited by the internal audit and you went and made these changes. That is so fraudulent of you,” Counsel Gomez addressed.

Mr Sonko agreed but queried that the changes were not about the audit queries. He claimed that it was to capture the balance he brought forward. He was told his explanation did not make sense.

“You know what you are saying does not make sense,” Gomez told the witness.

Moreover, Mr Alieu Sonko was probed based on his cash book. He admitted to faults. He could not give an elucidation to answer most of the questions asked. He could not provide deposit slips or receipts to support his claims.

He was also given the BAC bank statements for Eco Bank, GT Bank, Trust Bank and Zenith Bank to show the Commission where he deposited the monies. The witness went through all those bank statements. None indicated any deposit by Sonko from February to April 2020.

“Where is the money,” Counsel Gomez posed.

“It is with the director of finance,” the witness testified, taking another dramatic turn.

Lead Counsel Gomez told the witness to stop giving false evidence because he had earlier testified that he deposited the monies in the bank accounts of the council and now changed to say it was with the director of finance.

“If you have deposited these monies it will be in the bank statement,” Counsel Gomez told the witness.