Abdou M.S. Njie made the disclosure on Tuesday during his appearance at the Local Government Inquiry.
Among other matters, Njie disclosed that there were arrears of rates and taxes amounting to two hundred and thirty-five thousand four-hundred and eighty-four dalasis in 2019 and 2020.
Njie captured this in his audit report after discovering that some of the communities had arrears.
Further testifying, he revealed that the Kuntaur Area Council does not have a cashier, instead the finance director and the accounts clerks handle payments.
He averred that they perform the functions of the paying-out cashier and receiving cashier.
Commissioner Jainaba Bah, chairperson of the Commission, made reference to the 2018 National Audit Report and questioned the witness on the differences between a voucher amount and the amounts in the cash books.
For the vouchers the auditors had sampled, the difference was over fifty thousand dalasis.
Auditor Njie said the Council setup a team and they were able to get the documents, which were forwarded to the National Audit Office.
The National Audit Office uncovered that Njie did post-auditing and not pre-auditing.
He however admitted that he was not, that he did reports and backdated them.
“Why were you doing that?” the chairperson raised.
He replied; “I was not given access to the payment vouchers. I cannot provide independent audit. That was the problem.”
