Audit Flags Over D34 Million in Undisclosed Government Arrears and Salary Irregularities

By: Binta Jaiteh

The National Audit Office (NAO) has raised serious concerns over the non-disclosure of outstanding arrears from the Ministry of Basic and Secondary Education (MoBSE) and the Ministry of Agriculture, as revealed in the Auditor General’s 2023 Management Letter.

According to the audit report, arrears totaling D34,078,472.42 were omitted from the government’s financial statements, constituting a material omission that compromises the accuracy and completeness of reported liabilities.

The breakdown of the arrears is as follows: Office of the President: D17,124,602.12, Ministry of Agriculture – D13,571,269.00, Ministry of Basic and Secondary Education – D3,382,601.30.

The NAO warned that failure to disclose such liabilities distorts the government’s financial position and could mislead stakeholders regarding its obligations and liquidity. The auditors stressed that this violates financial reporting standards, which require full disclosure of material liabilities.

In response, the auditors recommended that the Accountant General adjust the financial statements to reflect the actual outstanding government arrears. Although management acknowledged the findings, the report notes that the issue remains unresolved as of the finalization of the management letter.

In addition to the arrears, the audit flagged unauthorized salary increments that may result in financial losses and overstatement of government expenditures.

The report cited inconsistencies in promotion letters, including cases where the grades stated did not match records on the NASDNA system. Specifically, it identified discrepancies in the promotion of Ali Touray and two others, with salaries for 2023 amounting to D480,738.30. This issue also remains unresolved.

The NAO further raised concerns over unpresented personal files, which hindered the verification of employment and salary legitimacy. Out of 200 requested personnel files, 69 were not initially provided, and as of the final audit review, 50 remained unpresented.

“This poses a significant risk to proper employee record management,” the report stated, adding that missing files could delay or prevent the processing of retirement benefits due to the absence of essential documentation.

The auditors urged the Accountant General to ensure all outstanding files are submitted without delay. Management has since assured the audit team that it is working to provide the missing documentation.

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 By: Binta Jaiteh The National Audit Office (NAO) has raised serious concerns over the non-disclosure of outstanding arrears from the…
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