Modou Ceesay Auditor General
Banjul, The Gambia: 17 March 2025
The Auditor General (AG) expresses serious concern about the recurring premature publication of audit findings that are either not published, just at queries level or draft management letter. Recently we have seen the discussion by media outlets of the:
1. Special Audit of the IEC (2020-2023) – This report was not tabled at the National Assembly nor was it discussed. It was shared with the Inspector General of Police for further investigation as stipulated by Section 160 (5) of the 1997 Constitution.
2. Financial Audit of the National Assembly Service (2022)- This audit was at the preliminary query level when the queries were made public.
3. Consolidated Financial audit of the Government of The Gambia (GoTG) 2021 and 2022. This is at the draft management letter level. Management responses have only recently been received, and the auditors are currently reviewing these responses to finalize the reports and issue an audit opinion.
The public and all others stakeholders are reminded that the audit process involves several stages before finalisation. During the audit fieldwork, the preliminary findings (known as audit queries) are put to the attention of the auditee’s management for feedback; subsequently, unresolved queries will be reproduced in the draft Management Letter (ML) as additional opportunity for the Management of the audited institution to formally respond to those audit findings. If management provides sufficient and adequate evidence to address the auditors’ findings, the issue may be resolved but sometimes certain matters of significance, could still be maintained in the final Management Letter for the information of the users of the report.
Thus, the discussion of the audit findings in the media outlets when the audit process has not been finalised, do not only render them premature, but also distort factual inaccuracies with severe impact on the credibility of the accountability process.
All those concerned including those stakeholders who have access to the audit information as part of the audit are reminded to understand the audit process and refrain from sharing reports that have not been officially finalized by the auditors. Stakeholders should appreciate the audit process and allow it to complete its full cycle.
The AG assures the public that once reports go through the required audit cycle, in line with Section 160 (1) (e) of the 1997 constitution, reports will be made available to the public on the National Audit Office’s website(www.nao.gm) for public access.
We all play a role in the accountability cycle; therefore, media houses, as influential channels for information sharing, should also ensure they report accurate and professional information for the benefit of the public.
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