National Audit Office Flags D26 Million Outstanding Advance Payment in Tractor Procurement Contract

By Fatou Sillah

The National Audit Office has reported that the government has yet to pay D26 million of a contractual advance required under an agreement for the supply and delivery of tractors, raising concerns about potential delays in the implementation of the project.

The finding was presented during the National Audit Office’s review of the 2025 Government Accounts before the National Assembly’s Finance and Public Accounts Committee.

According to auditors, the issue emerged during an examination of a contract between the Ministry of Agriculture and Gach Global Trading Company Ltd. and Yonna for the supply and delivery of 180 tractors and their accessories from each supplier.

As part of the audit, officials requested evidence that the government had fulfilled the contract’s requirement to pay a 25 percent advance, amounting to D54 million.

The audit found that only D28 million had been paid—equivalent to 14 percent of the total contract value—leaving an outstanding balance of D26 million.

“Upon review of the contract between the Ministry of Agriculture and Gach Global Trading Company Ltd and Yonna for the supply and delivery of 180 tractors and accessories each, we requested evidence of settlement of the contractual 25% advance payment amounting to D54 million,” the audit report states. “However, our examination revealed that only D28 million has been paid, representing 14% of the total contract, leaving a balance of D26 million still outstanding.”

Auditors said the unpaid amount represents the remaining contractual advance payment required under the agreement and warned that the delay could affect the timely execution of the procurement.

The National Audit Office recommended that the Ministry of Agriculture, working with the Ministry of Finance, settle the outstanding balance to ensure the project proceeds as agreed.

“The Ministry of Agriculture, in collaboration with the Ministry of Finance, should take the necessary measures to settle the outstanding advance payment to facilitate the timely supply and delivery of the tractors as stipulated in the contract,” the auditors said.