Momodou Camara, the former Finance Director of the Banjul City Council (BCC)
By Fatou Sillah
Momodou Camara, the former Finance Director of the Banjul City Council (BCC), testified on Tuesday before the Local Government Commission of Inquiry regarding several irregularities that took place during his tenure. His testimony centered around issues such as the council’s handling of loans, fuel allocations, and other financial matters.
During his testimony, Camara was questioned about whether the council had a formal loan policy. He confirmed that there was no such policy in place, despite his efforts to establish one. Camara explained that he had written to the CEO requesting the creation of a loan committee and had drafted a loan policy, along with a memo, loan application template, and the draft policy document, which were all submitted as evidence. However, he testified that the CEO never responded, and no committee was formed.
Lead Counsel Patrick Gomez inquired whether Camara had a list of individuals who took loans from the council. Camara provided a list from 2019 and 2020 but stated that the lists for 2021 and 2022 were likely with the investigators. When asked about the loan guarantors, Camara clarified that staff members themselves acted as guarantors for those applying for loans.Counsel Gomez also asked about the existence of a fuel register at the council, to which Camara responded that one was not maintained. Gomez then questioned who was responsible for fuel allocation. Camara explained that the procurement department handled fuel allocation, but as the finance director, he received D3,000 weekly for fuel, the CEO received D4,000, and the mayor was allocated D15,000 per week. Camara stated that this fuel allocation was approved by the CEO, as the accounting officer, but he was unsure of the process behind the approval.
“Who was in charge of fuel allocation?” Lead Counsel Gomez asked.
“It should be procurement. As director of finance, I got D3000 every week for fuel allocation. CEO, D4000, and the mayor, D15, 000. This was approved by the CEO because he is the accounting officer. I don’t know how this was approved; I found it there,” the witness said.
Gomez expressed concern over the D15,000 weekly fuel allocation for the mayor, asking if it was included in the council’s budget. Camara confirmed that it was, citing the approved budget estimates for 2021 and 2023, which he provided to the commission. The 2021 budget allocated D6 million for fuel, though Gomez noted that it appeared the council was spending more than budgeted.
“It seems the council uses more than what is budgeted for,” the lead counsel said.
He presented the Commission with the financial statements for 2021 and 2022, which were admitted and marked as evidence.
He admitted that he was not preparing the monthly bank reconciliations.
The lead counsel also pointed out that the witness authored a memo dated 10th January 2024, titled “Revenue Suppression, Illegal Invoicing, and Lack of Adherence to the Local Government Act and the Financial and Accounting Manual for Local Government Authorities (2009).”
In the memo, the witness stated that, as Director of Finance, it had come to his attention that Pa Modou Ndow, the Acting Trade License Manager, and Macumba Sanneh, an adviser to the council, had unlawfully obtained invoice books and began issuing invoices without following due process. He further noted that the Office of the CEO was complicit, as the circulated invoices bore the CEO’s official stamp.“You are supposed to sign all the invoices as the director of finance,” the lead counsel asked. The witness answered “yes”.
The witness continue: “When the year closes, we expect them to give us a report on what they collected, and when the year starts on the 15th of January, I will sign 10 invoice books, and I will stamp it and hand it over to the trade license manager for distribution among the staff working under him, and then he goes and does the invoicing. Then the collectors will be sent to start collecting what he has invoiced,”
He stated that the trade license was being under-invoiced. Most of the corporate businesses, he added, were involved, and he had contacted the license manager to inform him of the under-invoicing. “I look at the license manager’s CV, and it was there that I understood his limits. He was willing, but he did not have the capacity,” the witness said.
“How does that have to do with limits or capacity? You think that is a genuine error to under invoice? This is clearly stated in the act.” the lead counsel said.
“I buy your point, but looking at the act, it must take somebody with some level of finance or law to be able to pin down the right categories because some of these business people are very clever,” the witness said.
“It is important that you raise this,” the lead counsel continued.”Because we have evidence that Macumba Sanneh has engaged in several actions in relation to revenue collection together with Pa Modou Ndow. They don’t do it just to support; we have seen financial transactions in Macumba Sanneh’s account. Huge sums of money way beyond what he can afford with no explanation, so they don’t do this by mistake; everybody knows what they were doing.”
The witness stated that ever since he took over the corporate businesses, they have generated a significant amount of money.
“Was this issue solved?” Counsel Gomez asked.
“No, it started the war and led me to be transferred,” the witness responded.