Commissioners probed Sallah's role in the failure to implement crucial recommendations by auditors aimed at minimising the risk of fraud within the Mansakonko Area Council.
Counsel Gomez, leading the questioning, pointed out that he Sallah, as the director of finance, neglected to carry out the auditors' suggestions, leading to a potential compromise of the council's financial integrity.
"Why [were the recommendations not implemented]? You were employed to implement the recommendations to minimise the fraud in your institution, “Gomez pressed, emphasising that Sallah's position mandated him to safeguard the council's financial well-being.
"They were not implemented," Sallah repeated, prompting Gomez to question his competence as a custodian of public funds.
Gomez asserted that Sallah, by failing to initiate and implement a recommended risk assessment mechanism, had become a risk to the general welfare and progress of the council.
Sallah claimed ignorance, saying he never knew at the time that he should have initiated and implemented a risk assessment mechanism as recommended by the auditors. The counsel told him that even after knowing he failed to implement it.
Despite Sallah's claim of ignorance, the counsel contended that even after becoming aware, Sallah as finance director continued to neglect implementing the necessary measures.
Again, further allegations surfaced as the Commission discussed other disclosures by highlighting Sallah's failure to fulfil fundamental responsibilities, such as the preparation of financial statements and monthly bank reconciliations for the Mansakonko Area Council.
“Monthly bank reconciliation was not performed in your entire time at Mansakonko Area Council,” Counsel Gomez told Sallah.
"I have never done it," Sallah admitted, raising concerns about his ability to provide a comprehensive account of the council's financial transactions.
Gomez argued that without regular bank reconciliations, Sallah could not have prepared credible financial statements, a point vehemently disputed by Sallah, who contended that it was possible to prepare financial statements without bank statements.
However, under persistent questioning, Sallah conceded the importance of monthly bank reconciliation to maintain the credibility of financial reports, essentially changing his initial stance.
"So, for your entire time at the Mansakonko Area Council, you did not do bank reconciliation and therefore you cannot account for the funds of the council?" Gomez inquired.
"Yes," Sallah admitted, later acknowledging further lapses in his financial oversight, such as his lack of a cash book and an up-to-date account of the council's funds.
“You do not have a cash book, too. This means you cannot account for the council’s funds,” Counsel Gomez said, a statement to which Mr Sallah concurred.
“You were supposed to keep an up-to-date account of the council and you failed to do that,” Counsel Gomez said again.
“Yes,” Mr Sallah said.
The LGCI continues to unravel the depth of financial mismanagement at Mansakonko Area Council, raising concerns about accountability and the need for stringent measures to prevent such lapses in the future.
