Gambia NAO: KMC D12 Million Loan Audit Report Not Provided

• The National Audit Office (NAO) reported that an official investigative report regarding a D12 million loan at the Kanifing Municipal Council (KMC) was not presented to auditors at the time of their review.
• This omission made it difficult for auditors to assess the findings and recommendations of the investigation into the loan at the time.
• The issue was specifically noted within the NAO's official report concerning the KMC's financial activities, though KMC later submitted an official investigation report to the National Assembly's Finance and Public Accounts Committee in August 2025.

The National Audit Office (NAO) has highlighted a significant compliance issue concerning the Kanifing Municipal Council (KMC), reporting that a crucial investigative document related to a D12 million loan was not provided to auditors at the time of their review.

The National Audit Office (NAO) has highlighted a significant compliance issue concerning the Kanifing Municipal Council (KMC), reporting that a crucial investigative document related to a D12 million loan was not provided to auditors at the time of their review, although the Kanifing Municipal Council later submitted an official investigation report concerning the D12 million land purchase to the National Assembly's Finance and Public Accounts Committee in August 2025. This omission, detailed within the NAO's official findings, directly impeded the audit team's ability to thoroughly evaluate the outcomes and recommendations stemming from an internal inquiry into the controversial D12 million loan at KMC.

Without access to the full documentation at the time, the NAO found it challenging to form a comprehensive assessment of the allegations surrounding the Kanifing Municipal Council D12m loan. This situation underscored a critical gap in the information required for a complete and transparent financial review of the municipal council's operations.

The NAO's mandate includes ensuring financial probity and accountability across public sector entities in The Gambia. The inability to present a required investigative report, as seen with the KMC D12 million loan audit report, represents a direct challenge to this oversight function. Public bodies are expected to cooperate fully with audit processes, providing all necessary documentation to facilitate independent scrutiny of their financial activities and decisions.

This particular instance involving the Gambia National Audit Office KMC review illustrates the potential for KMC financial irregularities Gambia to go unaddressed if investigative findings are not made available. For public sector entities, the failure to furnish such reports can undermine public trust and raise questions about transparency in financial management. It also highlights the importance of robust internal controls and clear communication channels between municipal councils and national audit authorities.

The integrity of financial audits is paramount for good governance, particularly within local government bodies like the Kanifing Municipal Council. When an NAO investigative report KMC cannot be fully assessed due to missing documentation, it creates a precedent that could weaken accountability mechanisms across the public sector. This situation signals increased scrutiny on financial transparency and audit compliance, especially for municipal councils in Gambia.

Ensuring that all relevant reports, particularly those concerning significant financial transactions like the D12 million loan, are readily available to auditors is fundamental. This case serves as a reminder of the critical role the Gambia municipal council audit process plays in upholding financial discipline and ensuring that public funds are managed responsibly and transparently for the benefit of citizens.

Lawyers advising public sector entities in Gambia should note the increased scrutiny on financial transparency and audit compliance, particularly regarding municipal councils. This situation highlights potential compliance exposures for public bodies failing to provide required investigative reports to audit authorities like the NAO.

Source: Original reporting via Kebba A.F. Touray