#Headlines

EFSTH fails to meet reform deadline to establish internal audit manual 

Oct 8, 2025, 11:23 AM | Article By: Jankey Ceesay 

The Finance and Public Accounts Committee (FPAC) has given the Edward Francis Small Teaching Hospital (EFSTH) an additional three months to comply with audit reform requirements after the hospital failed to meet its original December 2025 deadline to establish an Internal Audit Charter and Manual – a key benchmark for financial accountability. 

The extension came only after tense exchanges between lawmakers and hospital officials, who admitted they could not meet the initial timeline.

Tuesday’s session of the Finance and Public Accounts Committee (FPAC), chaired by Hon. Alhagie S. Darboe, turned confrontational as members reviewed the management letter of The Gambia’s main referral hospital covering the period January 2021 to April 2024.

At the center of the debate was the hospital’s failure to establish an Internal Audit Manual and Charter, a basic governance tool required under Standard 6.2 of the Global Internal Audit Standards. The absence of this document, auditors warned, poses serious risks to accountability, transparency, and operational oversight within the country’s top medical institution.

“Without an internal audit charter and manual, there’s no clarity about the hospital’s audit mandate, responsibilities, or reporting lines,” the audit report noted assigning the finding a “high priority” rating.

Despite acknowledging the lapse, EFSTH management told the committee that while they agreed with the auditors’ recommendations, they had been relying on national audit documents as a temporary measure. They initially promised to regularise the issue by December 2025, but have now admitted that the timeline cannot be met.

“You were given enough time to get this done,” FPAC Chair Hon. Alhagie S. Darboe retorted sharply. “This is not a new issue. It’s about commitment, not capacity.”

The heated exchange lasted several minutes, with members questioning why the management of the nation’s premier health facility had failed to prioritise the development of a governance framework that every major public institution is required to have.

In their defense, EFSTH officials said they were still in the process of “expediting” the development of the charter but faced resource and administrative constraints.

“We have already initiated discussions to align our system with the Global Internal Audit Standards,” an EFSTH representative explained. “But we need more time to finalize and adopt the documents properly,” said Yamundaw Gai, representative from the hospital.

After much deliberation, Chairperson Darboe granted the hospital a final three-month extension, warning that no further delays would be tolerated.

“This committee will not entertain another excuse,” he said firmly. “You have three months to comply and this time, we expect results.”