KMC: Saihou Sabally D140M Audit Reveals Missing Vouchers

• A former Kanifing Municipal Council cashier, Saihou Sabally, is facing a forensic audit.
• An inquiry found over D140 million in cheques cashed in his name lacked supporting vouchers.
• Sabally stated he cashed cheques authorized by the council's chief executive and finance director to pay staff.
• The missing documentation raises serious questions about financial controls and accountability at KMC.

This case underscores the critical importance for public sector entities and their compliance officers in Gambia to review and strengthen internal financial controls, particularly regarding cheque cashing procedures and the mandatory matching of payments to supporting vouchers, to prevent financial mismanagement and potential legal liabilities.

A former financial officer at the Kanifing Municipal Council (KMC), Saihou Sabally, is currently under intense scrutiny following a significant forensic audit. An official inquiry has revealed that over D140 million in payments, specifically cheques cashed in Sabally's name, lack corresponding supporting vouchers. This substantial discrepancy has triggered a detailed investigation into the financial practices within the council, focusing on the accountability of public funds. The scale of the undocumented transactions has raised serious concerns about the integrity of financial operations at one of Gambia's key municipal bodies.

During his testimony before the Commission of Inquiry, Mr. Sabally stated that he processed these cheques after receiving authorization from both the council's chief executive and its finance director. He further explained that the funds obtained from cashing these cheques were subsequently used to pay staff members. The core issue, however, revolves around the absence of proper documentation to validate these disbursements, raising serious questions about accountability and financial oversight within the KMC. Following the inquiry's findings and the government's acceptance of recommendations, a forensic audit and economic-crime investigation are now underway to clarify the precise circumstances surrounding these undocumented transactions and identify any systemic failures.

The inquiry's primary finding centers on the alarming volume of funds, exceeding D140 million, for which there is no verifiable paper trail linking the cashed cheques to legitimate expenditures. This situation points to a critical breakdown in the financial control mechanisms designed to safeguard public funds. The absence of matching vouchers for such a large sum suggests either a systemic failure in record-keeping or a more serious issue of financial impropriety that warrants thorough investigation. The findings underscore a potential vulnerability in how the Kanifing Municipal Council managed its disbursements.

The testimony provided by Saihou Sabally, while offering an explanation for the cheque cashing, does not resolve the fundamental problem of the missing documentation. His assertion that he was merely executing instructions from senior officials, including the chief executive and finance director, shifts the focus to the broader chain of command and the authorization processes in place at the Kanifing Municipal Council. The inquiry, having concluded its initial examination and made recommendations, has led to further investigations focusing not just on the actions of one individual but also on the overall financial governance structure and the roles of other key personnel in these transactions.

This case underscores the critical importance for public sector entities and their compliance officers in Gambia to review and strengthen internal financial controls, particularly regarding cheque cashing procedures and the mandatory matching of payments to supporting vouchers, to prevent financial mismanagement and potential legal liabilities. The discovery of over D140 million in Gambia D140 million missing vouchers at the Kanifing Municipal Council highlights the vulnerabilities that can arise when these controls are not rigorously enforced. Such lapses can lead to significant public funds mismanagement, eroding public trust and potentially resulting in severe legal consequences for those involved, including charges of negligence or complicity.

The ongoing KMC forensic audit serves as a stark reminder of the necessity for transparency and accountability in the handling of taxpayer money. Robust internal audit functions and clear protocols for financial transactions are essential to prevent similar incidents. Without proper documentation and oversight, the risk of fraud, waste, and abuse of public resources remains high, making it imperative for all government bodies in Gambia to learn from this situation and implement more stringent financial safeguards to protect the public purse from future discrepancies.

This case highlights the critical importance for public sector entities and their compliance officers in Gambia to review and strengthen internal financial controls, particularly regarding cheque cashing procedures and the mandatory matching of payments to supporting vouchers, to prevent financial mismanagement and potential legal liabilities.

Source: Original reporting via local media