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Ex-assistant accountant testifies on withdrawals without supportive documents

Feb 28, 2025, 11:13 AM | Article By: Makutu Manneh 

Lamin Jammeh, a former assistant accounting officer at the Kerewan Area Council (KAC), has admitted to financial irregularities during his tenure, revealing that multiple financial withdrawals were made without proper supporting documents and a lack of adherence to standard accounting procedures.

Testifying before the Local Government Commission of Inquiry (LGCI) on Tuesday, 25 February 2024, Jammeh stated that he retired in 2021 after serving as the head of the Barra Sub-treasury Unit from 2018. He provided the commission with his appointment and confirmation letters, along with cash book records for licenses and canteen revenue from 2018 to 2021.

Jammeh disclosed that while council policy required collected funds to be deposited in the bank, he was never provided with any formal guidelines or financial manuals. Instead, he followed verbal instructions from the Director of Finance, Abdoulie Khan, and CEO Seedy K. Touray, who directed him to seek their consent before handling collected revenues.

"I don’t have the financial manual, and I have never seen it," Jammeh admitted. He further admitted that his actions of handing over collected funds to the CEO instead of depositing them were contrary to accounting principles.

Jammeh confirmed that while he did deposit some funds into Trust Bank and Access Bank accounts, he also gave money directly to the CEO based on verbal instructions. He explained that when the CEO took funds, he issued an "OC voucher," which was later exchanged for payment claims or receipts. However, Jammeh admitted he kept no record of these vouchers at the sub-treasury, leaving financial accountability murky.

When questioned by lead counsel, Patrick Gomez about the risks of handing over money without proper documentation, Jammeh conceded, "I don’t know what the CEO does with the money." He also acknowledged that financial responsibilities should be clearly separated for accountability purposes.

Jammeh further revealed that the CEO issued cheques in his name for withdrawals. 

“Are you given supportive documents for the cheques? Lead counsel asked. 

He responded that he was not given any supportive documents, explaining that he only received cheques to withdraw and hand over to officials or drivers to give to the CEO.

In conclusion Counsel Gomez put it to him that “for every withdrawal, there must be supportive documents”

The commission continues its investigation into the council’s financial practices.