Alieu Momar Njie, Chairman IEC
By Landing Ceesay
The Gambia Police Force announced on October 15, 2024, that it has launched an investigation into audit concerns raised in the Special Audit Report by the Auditor General, which focuses on the financial activities of the Independent Electoral Commission (IEC).
While the Police refrained from providing further details about the investigation into the electoral body, the announcement has sparked varying reactions among Gambian social commentators. Some have criticized the Police for being “selective” in their approach to investigations.
But what exactly does the Auditor General’s Special Audit Report by the National Audit Office (NAO) reveal about the financial operations of the IEC?
Kerr Fatou delves into the key findings, comments, and recommendations from the NAO’s report on the IEC’s financial activities. Covering the period from January 1, 2020, to December 31, 2023, the report uncovers several irregular payments made by the IEC that are not in line with legal requirements.
These include payments made to personnel not listed on the IEC’s official posting roster, payments to unidentified temporary staff, transfers to private personal bank accounts of IEC staff, suspected misappropriation of public funds for personal use, fraudulent allowances, and unretired funds linked to election expenses, among other concerning findings.
Key Findings of the Audit Report includes:
Suspected Fraudulent Payment of Allowances
The Auditor General’s report has uncovered that millions of Dalasis were paid to IEC staff as allowances, which contravenes the 2018 electoral service code.
A review of payment voucher files during the audit period revealed that the Commission disbursed allowances totaling GMD 15,891,502.53. These payments included three months’ gross salary incentives, nomination allowances, supervision and monitoring allowances, and motivational tokens.
Additionally, the review of the 2018 electoral service code indicated that these allowances were not authorized within the code, thereby rendering the payments fraudulent, according to the Auditor General
“Review of the payment voucher files for the period of audit revealed that the Commission paid allowances amounting to GMD 15, 891, 502.53 and these allowances comprised of three (3) months gross salary incentives, nomination allowances, supervision and monitoring allowances, and the motivational token.
“Furthermore, review of the electoral service code 2018 revealed that the above-mentioned paid allowances were not covered within the code and hence meaning that the IEC should not have paid such allowances and therefore rendering the payment of these allowances as fraudulent,” Auditor General revealed.
The Auditor General indicated that their examination of the payment voucher files uncovered a memo attached to these vouchers concerning the payment of allowances. This memo, authored by the CEO of the IEC, was directed to the Chairman of the Commission for all election periods included in the audit.
In the memo, the audit report disclosed that the CEO stressed: “as it has ever been the practice of the commission, after the successful conduct of such exercises, to pay such incentives or bonus to commission members and staff of IEC, as it will serve as a motivation for staff and make them feel like they are working in the best place they can be”.
The Auditor General noted that the 2021 Presidential election period coincided with the staff party month at the end of the year. The CEO of the IEC addressed this in a memo, proposing that all staff receive a gross salary as an incentive for the postponement of the staff party, totaling three months’ gross salary.
Following the 2021 Presidential Election, the IEC disbursed D3,604,602.75 to its staff as an election incentive. After the 2022 National Assembly Election, the Auditor General reported that the IEC provided D3,666,801.90 as a bonus to its employees.
In the aftermath of the 2023 Councillorship and Mayoral/Chairperson Elections, the Auditor General disclosed that the IEC awarded its staff D5,447,672.88 as a motivational token.
Additionally, the Auditor General revealed that the IEC allocated D643,550.00 for the payment of supervision, monitoring, and support staff for the December 2021 Presidential Election.
The Auditor General disclosed that the Independent Electoral Commission (IEC) disbursed a total of D1,024,875.00 to its staff for supervision, monitoring, and support during the National Assembly Elections held from March 1 to April 14, 2022.
For the 2023 Councillorship and Mayoral/Chairperson Elections, the Auditor General reported that the IEC paid its staff a total of D1,504,000.00 for similar supervisory roles.
In total, the IEC allocated GMD 15,891,502.53 to its staff in the form of bonuses, incentives, and motivational tokens, as highlighted by the Auditor General.
“This memo indicates that the management of the IEC colluded to pay allowances that are not covered within the electoral service code and did not comply with the dictates of the duties of a public officer in the 1997 constitution listed above. The dictates of this memo also meet our definition of fraud as per ISSAI 240 and hence rendering the payment of the above-mentioned allowances as fraudulent. “There is a risk that the Commission is misappropriating or benefiting from public funds by simply using their authority to approve unscrupulous incentive or bonus payments that are not statutory, which can lead to the commission wasting significant public resources. There is a risk of the future occurrence of such payments disrupting the normal operating activities of the commission by diverting resources away from productive or genuine activity,” the Auditor General revealed.
The Auditor General has advised the Management of the Independent Electoral Commission (IEC) to ensure that allowances are only paid in accordance with the electoral service code. The Auditor General emphasized the need for a clear and legitimate basis for these payments, advocating against decisions that are influenced solely by cultural and traditional practices.
IEC’s Management Response to the Auditor General on the Audit Report
As detailed in the report, the IEC management was given a chance to address the findings of the Audit Report on the Commission’s financial activities.
In their response, the IEC stated that the payment of allowances and motivational tokens is constitutional, referencing Section 42, Subsection 8 of the 1997 Constitution as the legal basis for these payments.
The IEC emphasized that these payments serve as motivation for the risks faced during election processes and aim to enhance staff performance and retention. They clarified that the payments referenced in the audit as ‘motivational’ were, in fact, election duty allowances provided to IEC officials at Election House, similar to those in the IEC Regional Offices during election periods, and should not be mischaracterized as motivational payments.
“This is in line with section 42(8) of the Constitution. Be informed the Commission fully approved and endorsed the payment of motivation as requested by the CEO on behalf of all Members and Staff of the Commission. The payments of allowances were duly approved by the Chairman for ALL Members of the Commission and ALL staff of the IEC.
“This is a motivation for risks encountered in the conduct of elections and as well as an encouragement for staff performance and retention. For supervision, monitoring and support staff payment, be rectified that it was not motivation payment as stated herein this audit report, but election duty allowance paid to IEC officials at Election House like all other IEC officials in the IEC Regional Offices during election conducts for exigency of service,” IEC responded to the Auditor General as captured in the Audit Report.
Auditor General’s Comments/Response to IEC Management The Auditor General has responded to the IEC, expressing disagreement with the Commission’s interpretation of Section 42, subsection 8 of the 1997 Constitution concerning the payment of allowances.
“Section 42(8) of the Constitution relates to the functional duties of The IEC as an independent office in conducting elections, but does not explicitly give IEC the mandate to pay unapproved allowances not covered within the electoral service code. Therefore, the issue still remains unresolved.” the Auditor General stated
Additionally, the Auditor General emphasized that the individuals responsible for sanctioning these unauthorized allowances, namely the Chairman and the CEO, will be held accountable. Legal measures, including potential surcharges, will be implemented to ensure that both officials refrain from authorizing any ineligible expenditures in the future.
“Furthermore, the personnel responsible i.e. the Chairman and The CEO for authorizing these ineligible allowances will be held accountable and legal repercussions in the form of surcharge will be taken to ensure that these two individuals will completely desist from authorizing any ineligible expenditure in the future,” Auditor General said.