Barely a day after Lawmakers of Public Accounts and Public Enterprise Committees (PAC/PEC) respectively endorsed the Government’s Audited Accounts, the Auditor General of The Gambia, Karamba Touray, has outlined specific mandates accorded to him by the Constitution of The Gambia in his auditing.
The Constitution of The Gambia mandates him to report to the National Assembly on the accounts of The Gambia and to draw attention to any irregularities and any other matter, which in his opinion ought to be brought to the notice of the Assembly.
At least once in every year, he told legislators that the Constitution obliged him “to audit and report on the public accounts of The Gambia; the accounts of all offices and authorities of the government, the accounts of the courts, National Assembly and the accounts of public enterprises.”
He added that it also requires him to publish public information and other reports on the Accounts once it has been discussed in the National Assembly.
Outlining the main matters from his audit accounts of 2012/2013, the Auditor General stated that the management letter has been sent to the Accountant General outlining more detailed descriptions of issues so that appropriate actions could be taken.
He indicated the misuse of contingency fund under the provision of Section 154 of The Constitution of The Gambia for the purposes of meeting the unforeseen things and audit explanation. Expenditures made from the contingency fund during the period under review do not appear to be unforeseen and that they believed that most of the expenditures were a means of circumventing the approval mechanism of budgets by the National Assembly.
The Government Budget Management and Accountability Act 2004, he said, under Section 8 requires all revenues or other public monies raised or received on Government’s behalf including tax revenues; non-tax revenue; grants and loans and any other monies trusted on behalf of the government be paid into the Consolidated Fund.
During his audit, he noted that there was no active recovery mechanism in place that could help recovery or limited tax collection from The Gambia Revenue Authority (GRA).
by Bekai Njie