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Drug Enforcement Agents Foday Barry and Pa Habib Mbye authored a damning report in 2012 which indicted as “corrupt” the Vice Chancellor
of the University of The Gambia (UTG), Prof. Muhammadou Kah (Photo: The Daily News).
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Nine months after a damning report indicted the current Vice
Chancellor of the University of The Gambia (UTG), Prof Muhammadou Kah, on "corruption", issues of irregularities resurfaces.
Last week, the Public Accounts
and Public Enterprises committees (PAC/PEC) of the National Assembly expresses deep
concerns with the financial report of the UTG.
The committees noticed gross irregularities and mismatched financial breakdown when they scrutinised the UTG's annual financial statement (2011 to 2012) and subsequently decided a rework on the report and to account for other financial expenditure.
The National Assembly said they
have noticed some “unclear issues” in the audit report.
“The auditors were not able to
obtain adequate evidence to resolve the difference.
“Two, is that the auditors could not ascertain
the valuation and completeness of property, plant and equipment amounting to
D52.01 million.”
"Out of 29 bank accounts held by the University, only two were reconciled and even for the two accounts, the review and follow-up on the reconciliation was grossly inadequate," Bojang observed.
Speaker Bojang said the
University does not maintain a fixed asset register, and consequently there was
no audit trail to assess the reasonableness of depreciation charge of D9.01
million.
He also said the joint
committees are deeply concern that the Management letter in the financial
report raised “major matters” such as non-preparation of a bank reconciliation
by the University.
Out of 29 bank accounts held by
the University, only two were reconciled and even for the two accounts, the
review and follow-up on the reconciliation was grossly inadequate, Bojang
observed.
He stressed that the numerous
bank accounts, the absence of regular reconciliation by the University which
they believe is adequately staffed with local and international staff, leave the
joint committees with serious doubts and concerns as to how such a situation
can be allowed to happen.
He noted that weak budgetary
controls were highlighted by the auditors under the university budgetary
control system and it is almost impossible to compare budget with actual
performance.
“The university lacks a fully
functional financial management system, the level of errors and omissions were
numerous and segregation of duties within the finance department was not
appropriate,” Speaker Bojang said.
According to him, per diem and
related payments were not clarified, inconsistent and staff already sponsored
partly applied for full per-diem payments and the payment did not pass through
the Internal Audit Unit for necessary verification.
Speaker Bojang further said
some per-diem payments were not supported with evidence of invitations and
purpose of travel. He also said the human resource department does not keep
proper records of all university staff.
“Regular reconciliations to
provide assurance on the completeness of revenue were not done and the number
of registered students for 2011 could not be readily established by the
auditors.
“The Internal Audit Unit with
only one staff reporting to the Vice Chancellor is inadequate in terms of his
or her independence and operational effectiveness,” he said.
“The above matters individually
and together are grave by any measure further excoriate by the absence of
regular Governing Council meetings and Senate meetings required by the UTG Act
1999,” he added.
The joint committees find it
appropriate that the deliberation of the financial statement of the UTG be
deferred until September 2013 to give enough time for the auditors to further
investigative these concerns, Hon. Bojang said.
“The university lacks a fully functional financial management system, the level of errors and omissions were numerous and segregation of duties within the finance department was not appropriate,” Speaker Bojang said.
He said the Committees calls on the auditor general to carry out a “special audit” on the major areas of concern and the report should be tabled along with the audited financial statements of the UTG.
“This special audit will allow
the joint committees to be better informed of the detailed nature and extent of
the matters raised for appropriate conclusions and recommendations to be made
by the committees,” he said.
Speaker Bojang urged the UTG to
provide additional information on the status of the implementation of previous
PAC/PEC recommendations for The Gambia College.
We expect a speedy
implementation of all previous recommendations, he stressed.
“Finally, clerk of the National
Assembly shall convey these concern in writing to the Vice Chancellor, the
Auditor General, the Secretary General and Head of Civil Service and the
Minister for Higher Education,” the Speaker concluded.
Written by Modou S. Joof
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