Alieu Mamor Njai, Chairman IEC
By Buba Gagigo
A recent audit of the Independent Electoral Commission (IEC) has uncovered significant concerns regarding the commission’s financial transparency and management practices related to election expenditures.
The audit team cited Section 160, Subsection 4, of The Gambia’s 1997 Constitution, which empowers the Auditor-General and authorized personnel from the National Audit Office to inspect relevant financial documents. They also referenced Regulation 6 (1a(b)) of the Financial Regulation 2016, mandating public officers to provide necessary records upon audit requests.
The audit revealed that the IEC transferred a staggering GMD 301,323,850.00 to the private bank accounts of Returning Officers (ROs) for election-related expenses. However, when auditors requested bank statements from these officers covering the period from 2021 to 2023, the Chief Electoral Officer (CEO) indicated that the commission members and ROs had collectively opted not to comply.
The audit report stated, “During the audit, we noted that the commission transfer election expenditure funds amounting to GMO 301, 323,850.00 to the private bank accounts of the Returning Officers (ROs), to expend on the expenditure lines as budgeted. The audit team requested for the ROs’ to provide to the auditors their bank statements for the period 2021-2023. However, the Chief Electoral Officer (CEO) states that. “The commission members and the ROs’ unanimously agreed that they will not provide the bank statements as requested by the auditors”. The same statement was replicated in response to a letter from the Commission referenced AGO 3/189/01/PART 10/ (09) and dated 11th March 2024. This is contrary to the Constitution of The Republic of The Gambia as well as the Financial Regulation quoted above.”
This refusal, according to the auditors, contradicts both the Constitution and the Financial Regulations, raising serious concerns about the potential for misappropriation of funds. The audit team warned that without access to the requested bank statements, it is challenging to ascertain how these funds were withdrawn and used, leading to suspicions of concealed errors, omissions, or weaknesses in cash management practices.
“The statement above by the CEO places a huge limitation of scope on to the auditor’s ability to confirm how these funds were withdrawn from the private bank accounts and used as supposedly on elections activities. There is a risk that the commission members are concealing misappropriation of funds, errors or omissions in financial records, and weak internal controls over the cash management or the subsequent disbursement of those cash by the RO’s. There is a risk of collusion between management and the returning officers on the misappropriation of election funds.” explained the auditor.
The audit team highlighted that the commission’s actions hinder their capacity to perform a comprehensive review and validate the legitimacy of financial transactions.
The audit team recommends that management ensure the auditors receive the bank statements of the Returning Officers (ROs) for accounts where election funds were deposited during the review period.
“Management should ensure that they provide to the auditors, the ROs’ bank statements of accounts where election funds were sent to for the period under review in line with the provisions in the Financial Regulation 2016 and the 1997 Constitution of the Republic of The Gambia above.” Audit team recommends
In response to the audit findings, the IEC management defended their decision not to release the bank statements, asserting that all Returning Officers had accounted for the funds appropriately.
“The Commission, at a Commission Meeting, decided not to give out the bank account statements of Returning Officers to the audit team due to the fact that all the Returning Officers had sufficiently retired and accounted for all funds transferred to their bank accounts for election purposes by the IEC.” The management responded to the auditors as noted in the report.
However, auditors expressed dissatisfaction with this response, underscoring the importance of transparency and accountability in maintaining the rule of law in The Gambia. They reiterated their request for the bank statements, which are essential for completing their audit and fulfilling constitutional obligations.
The auditors concluded, “Evidence of the bank statements of the returning officers is still not provided to the audit team up to the time of finalising this management letter. We are also deeply dissatisfied with the actions of the chairman in conforming with the decision of the commissioners in not availing us with the very important documentation queried above. We believe that he has an utmost responsibility of upholding the dictates of the constitution of The Republic of The Gambia, which requires the Auditor General to be furnished with information that he needs on carrying out his functions.”