Awa Faye, in addition to Old Jeshwang market, is also responsible for Jimpex and Westfield as a market mistress. She testified that since 2018, she has been using cash books. She said her 2018 and 2019 cash books were with the Internal Audit Department, adding that the 2022 cash book was with the investigators of the Commission. She provided two cashbooks for 2020, two for 2021 and two for 2023.
As a market mistress, she said she collects ticket books from the finance unit and distributes them among her six collectors while keeping the records in her quire book. She provided two books dubbed the canteen register. She testified she was responsible for collecting from the canteens while the collectors do the daily collection from the vendors, adding there are 40 canteens and each pays D300.
She said between 2018 and 2020, she used to deposit all her collections in the Trust Bank account of KMC. Then after that period, she began taking the cash to the main office to pay to the cashier and be issued a receipt before proceeding to audit for reconciliation.
The Commission noted that the internal auditors of KMC and the external auditors from the National Audit Office (NAO) queried that some of the GTRs (receipts), amounting to D189,650, were not presented for auditing by various collectors.
The witness alone did not present her receipts amounting to D49,200. She reacted that she was not informed and only came to know about it when she appeared before the investigators of the Commission.
She testified that the audit finding was accurate. The auditors stated that the collectors collected the monies and recorded them in their books but did not present the receipts for auditing.
The witness claimed that the information was contained in her cash books and the receipts she obtained from the cashiers of the KMC were attached. She further noted that the auditors had audited her cash books and she was cleared.
She did not respond to the question why the receipts were not provided to the auditors. She relied on the receipt she acquired from the cashiers to say the money was submitted to the Council and she was audited.
