Omar Saidykhan, an Accounts Clerk for the Brikama Area Council (BAC) and a resident of Sinchu Sorry, testified before the Local Government Commission of Inquiry about financial indiscipline in the Council between 2018 and 2023.
The witness made a total withdrawal of an amount of 29.9 million Dalasi. He admitted that all those withdrawals were unlawful. He testified that they did not adhere to the provisions of the Financial Manual.
Saidykhan joined the Council in 2012. He assumed the role of a senior accounts clerk in 2018. The witness produced an offer of appointment as the accounts clerk dated 27 August 2012. It was tendered and admitted in evidence.
The three (3) written statements of the witness with some attachments were tendered in a bundle and marked as an exhibit. The attachments included payment vouchers, withdrawals, and payrolls.
The witness said the functions of the accounts clerk are to raise payment vouchers and sometimes make payments. He stated that ex-finance manager Lamin Suso and the Director of Finance Alagie Jeng used to authorise him to prepare payment vouchers. He said he sometimes receives requests for payments from his bosses (finance director and finance manager) to prepare payment vouchers. He added that sometimes they communicate to him verbally without requests. He testified that they sometimes make payments without the knowledge of the Chief Executive Officer (CEO).
The witness was questioned about the work he does based on the dictates of the Financial Manual. He testified that he was not following his responsibility fully. The things he said he did were minimal compared to the role placed on him by the Financial Manual for Local Government Councils.
On salary payments, the witness said they used to withdraw from one bank and deposit in another bank to pay salaries. He added that when the voucher is raised and approved by the finance director and the CEO, it goes to the internal audit unit for approval before sending it to the bank.
“Sometimes, we do not follow this procedure,” he said.
He said sometimes they make payments in the absence of the CEO. A payment voucher attached to the statement of the witness was scrutinised by the Commission. It was noted that the people whose names were mentioned did not sign it. The witness claimed that he only raised it, but payment was not made. It was further noted that in the previous day, the same people listed in the new voucher were paid. The first voucher was raised by another accounts clerk, Isa Ceesay, while the witness raised another one the following day. The witness insisted that he only raised the voucher, but payment was not made.
“It was duplicated,” the witness claimed.
“How will you miss that as an accounts clerk that it was duplicated? This was within 24 hours – on the 24th and the 25th March 2021. How?” Commissioner Oreme E. Joiner asked.
“I did not know,” the witness replied.
He said he only came to know about the duplication when he appeared before the investigators of the Commission. The payment was for the councillors.
“I have never seen the Financial Manual. I have never read it,” the witness said.
“How were you performing your job then?” Counsel Gomez asked.
“I follow my boss,” the witness said.
“It is an embarrassment,” Lead Counsel told the witness.
“Yes,” the witness answered.
The witness admitted to the grave violation of the law in terms of payments and documentation. He testified that they were not following the due process of law in terms of preparing payment vouchers and making payments.
The witness said that when he makes withdrawals from the bank, he will be given payment vouchers to make payments and return the vouchers. He added that some of the withdrawals were given to some staff to deposit in other banks.
“I wouldn’t know whether they deposited or not,” the witness said.
The Trust Bank withdrawals from January 2021 to January 2023 amounted to D5,725,875. The witness admitted they flouted the provisions of the Financial Manual for Local Government Councils. He testified that they were not following the dictates on how to make withdrawals and payments. The Financial Manual makes provision for check and balances. The witness admitted that payments were made in his name, contrary to the dictates of the Financial Manual.
For Eco Bank, the witness in 2018 withdrew over D1 Million, in 2019 over D3.2 Million, in 2020 over D2.9 million, in 2021 over D5.6, in 2022 over D9.3 and in 2023 over D2.5 million. The total withdrawal was over D24.9 million.
“All these were unlawful withdrawals,” Lead Counsel Patrick Gomez said.
“Yes,” the witness replied.
The witness reiterated they flouted the rules in the Financial Manual. He stated that he followed the instructions, and after the withdrawals, he handed the cash to the Finance Director, Alagie Jeng.
In 2018, he withdrew D20,000. In 2020, he withdrew D1.5 million. In 2021, he withdrew over D1.1. In 2022, he withdrew over D1.15, and in 2023 he withdrew over D196,000 The total withdrawal was D4,061,849.
“All these were unlawful withdrawals,” Gomez told the witness.
“Yes,” the witness admitted.
“You do not have supporting documents,” Gomez said.
“Yes,” the witness replied.
For the Vista Bank account, the witness withdrew in 2021 over D1.4 in 2022 over D7.5 and in 2023 over D1.1. The total withdrawal was over D10.2 million.
“Do you agree that these withdrawals were unlawful?” Lead Counsel Gomez asked.
“Yes,” the witness answered.
“You do not have supporting documents,” Gomez said.
“Yes,” the witness replied.
The witness could not tell what happened to the cash he withdrew. His evidence is that he only goes to withdraw and bring the cash to the Council.
The Commission noted that from the 20th to 26th January 2023, he withdrew over D1.1 million.
“Can you explain to us what the purpose of these withdrawals was?” Gomez asked.
“They were for payment of council expenses and salaries,” the witness replied.
“I never knew it was unlawful,” the witness added.
“You are sitting here and telling us that you do not have documents to support the withdrawals. It is very sad and pathetic. It is very sad,” Gomez said.
“Yes,” the witness replied.
The witness also made deposits to the accounts of the CEO and the Director of Finance.
The witness said the deposits in the CEO’s account were per diems for conferences he attended. He added that the cheques were issued in his name. Lead Counsel Patrick Gomez requested the details and the justifications of the deposits. The witness requested time to do that.
23rd January 202, the witness withdrew so much money from the accounts and deposited in the finance director
The witness said he got a scholarship from the council to pursue his ACCA course. He added that he did not apply for it. Instead, it was the CEO who encouraged him to return to school, and the Council would foot the bills. He said the payment is made by the Council directly to the school.
To be continued: (More Financial Dealings)
