Audit Reveals D241.9 Million Timber Export Collections Remain Unresolved

By Kebba A.F. Touray

The National Audit Office (NAO) has reported that collections amounting to D241,962,480 from timber exportation, first flagged in its 2021 audit, remain unresolved.

The audit office also disclosed that several issues identified in the Geology Department’s 2022 audit remain outstanding, including D400,000 in unpaid licence fees.

The findings are contained in the National Audit Office’s report on the 2025 Government Accounts, which is being considered by the Finance and Public Accounts Committee (FPAC) of the National Assembly.

Regarding the Ministry of Environment, the NAO stated that documents submitted to the National Assembly confirmed that 300 containers of timber exports were verified by the Gambia Ports Authority (GPA).

However, the auditors said the supporting documents did not indicate the value of each container or the total amount collected during the period under review.

According to the report, “It was noted that the evidence provided confirmed 300 containers were verified by GPA in relation to timber exportation.”

The audit office further stated that the Accountant General confirmed that D199,287,576 had been collected and deposited into Special Deposit Account No. 1401000044. The NAO said this figure differed significantly from the D441,250,056 reported by the audit team.

“Furthermore, the Accountant General confirmed that a total collection of GMD199,287,576 was made and deposited into the Special Deposit Account No. 1401000044.”

The report continued, “This amount contrasts with the figure of GMD441,250,056.00 reported by the audit team. Therefore, this implies that collections amounting to GMD241,962,480 were not accounted for.”

The NAO concluded that the evidence submitted by the Environment Department was insufficient to support the reported collections.

“As a result, the evidence submitted by the Environment Department is not adequate and does not substantiate the reported collections for the period under review.”

The report added, “As a result, the finding remains unresolved.”

The audit office also reported that D400,000 in licence fees owed by mining companies remains unrecovered.

According to the report, “GMD400,000 in license fees remain unrecovered or unsettled by mining companies.”

The auditors further noted that D50,000 could not be verified because its status remained unclear. The report said inconsistencies between receipts, departmental analysis and official correspondence pointed to weaknesses in record-keeping and accountability that require further investigation and corrective action.

The NAO concluded that “this finding remains unresolved.”

On permit fees, the audit office said an analysis of the appendix indicated that D200,000 represented 2024 permit fees, but no supporting documents were provided to verify the claim.

According to the report, “The analysis of the appendix indicated that GMD200,000.00 represented 2024 permit fees. And no supporting documentation or evidence was provided to substantiate this claim, making the analysis unreliable.”

The NAO also highlighted unaccounted licence fees amounting to D150,000.

The report stated that receipts submitted by the Geological Department confirmed payments totalling D150,000, while the department’s own analysis reflected only D100,000, leaving a discrepancy of D50,000.

“Receipts submitted by the Geological Department confirmed payments totaling GMD150,000. However, the Department’s analysis in the appendix reflected only GMD100,000, leaving a discrepancy of GMD50,000.00 unaccounted for.”