Officials From The National Audit Office
By Ramatoulie Jawo
The National Assembly Standing Committee on Finance and Public Accounts Committee, on Tuesday, April 16, 2024, considered and adopted the National Audit Office’s financial and activity reports for the years 2020-2021.
The auditing team from HAD and CO Audit Firm highlighted three primary concerns in the National Audit Office’s reports: discrepancies in the closing cash fund, the absence of a structured staff performance appraisal system, and governance-related issues.
During the review of their 2020 and 2021 reports, National Audit Office representatives addressed the auditors’ inquiries regarding these concerns.
The HAD and Co. Audit Firm auditors revealed a discrepancy of D1,026,107.00 in the closing cash fund balance during their Monday presentation. Auditor General Modou Ceesay recognized the issue, attributing it to system-related problems, and assured that steps were being taken with the System Administrators at the Accountant General’s Department to resolve the matter before the next audit cycle. Adjustments have also been made to the Procedures Manual to prevent future discrepancies in cash allocation records.
“The Accountant General has also revised its Procedures Manual and has made adjustments that will ensure discrepancies in the recording of cash allocations are eliminated,” he said.
The auditors noted an increase in personnel costs due to staff promotions and the lack of staff appraisals during the review period. They advised the establishment of a formal and effective appraisal system. In response, the Auditor General mentioned that a Performance Appraisal Scheme has been developed, with guidelines under review for implementation upon approval.
Furthermore, the auditors pointed out that the NAO Act 2015 lacks detailed board duties and term limits, referencing a non-existent accountancy body.
“There is no term limit for board members in the Act; the board representation from the Accountancy Association refers to a body, the Gambia Association of Accountants, which did not exist in 2015,” they observed.
The Auditor General confirmed that revisions to the NAO Act 2015, including term limits and board size considerations, are underway.
“Proposed amendments, including term limits, replacement of GAA with GICA, and other matters raised, have already been drafted into the amendment bill. The size of the board, which greatly determines the committees it can set, is also under consideration,” he said.
He added that the issue of heads and directors meeting with the entire board for the presentation of audit and administrative matters has been considered.
Alhagie S. Darboe, FPAC Committee Chairman, praised the National Audit Office for their exemplary conduct, expressing a desire for other institutions to follow suit for more efficient operations. He highlighted the resolution of all three audit queries raised over the past two years, emphasizing the importance of internal accountability.
“For two years, only three audit queries were made, and all of them happened to be resolved. We need to commend NAO for that. As I said yesterday, charity begins at home,” Hon. Darboe said.