Local Government Commission:Mama Jatta Could Not Account for Some of Her Collections

The witness Mama Jatta  is a resident of Brikama and a revenue collector for the Brikama Area Council. The witness statement dated 22nd February 2024 was tendered and admitted in evidence. She began working in the Council in 2006. The witness provided her cash book covering 2018 to 2023.
The witness was questioned about the alleged cash suppression of D4325. She said she has repaid the cash in the Vista Bank account of the Council.
The review of her cash book indicated that some of the receipts she was issued by the Principal Cashier were not traced in the Council’s bank account. The Commission noted that she has been issued receipts by the Principal Cashier (Lamin Kantong Kanteh) in some instances when the deposits were not made in the account.
On the 3rd March 2021, the witness was issued a receipt of D13,625 by Lamin Kantong Kanteh, the Principal Cashier. The money was not traced in the bank account. The witness claimed that the amount was paid in the bank. She took time to check in the statement of account and stated that it was not there. She insisted that the money was deposited. Lead Counsel Patrick Gomez asked the witness to bring the deposit slip, if available.
The witness said any payment that did not reflect in the account means she used the money to pay allowance for the Alkalos.
The Commission noted that the witness was not writing the names of the people she collected revenue from. She testified that it was the period they were using the revenue collection device. Chairperson Jainaba Bah passed an order directing the IT officer of the Brikama Area Council to provide the Commission with the printout of the collection of the witness for the years 2021, 2022 and 2023 on or before the 8th August 2024.
The witness checked the statement of account and found out that her name did not reflect in the statement of account for the entire May 2022.
“I do not know how this happened,” the witness said.
The only payment she made in May 2022 was on the 19th for an amount of D4550 and D800. On the 12th May she also deposited D5150 and D4700. She was asked whether she made payment on the 30th May 2022. The reason for asking the question was because she had a receipt dated 30th May 2022.
“My name is not here,” the witness said.
The witness claimed that she purchased books for Alkalos and paid their allowances. She was asked the number of Alkalos she paid. She could not state it. Lead Counsel Patrick Gomez told the witness that it was not her responsibility to pay anyone – not even the Alkalos. Instead, her responsibility was to deposit the collected amount in the account.
“You made the payment. Where is the proof?” Counsel Patrick Gomez asked.
“It is true that I do not have a proof,” she said.
She was asked whether she record the transactions of the 30th May 2022. This means whether she kept the names of people and amount collected from people on that particular date.
“No, I did not,” she said.
The witness gave the excuse that she did not record it because she was using the revenue collection device.
“This has nothing to do with the machine. How will we know how much you have collected?” Gomez asked.
“Like I said early, it was my mistake. I should have recorded it in the cash book,” the witness said.
“We have to know how much you have collected and the source, and how much you have paid. Where is the money,” Counsel Gomez said.
The witness said she did not have the record. She admitted that she did not maintain a proper cash book to be able to account for her collections because she was having the mind that the details would be recorded in the device. The witness said a reasonable person might think the money has been abused because there are no records.
“You do not have any excuse for not recording the collections,” Gomez said.
“Yes, I understand,” the witness said.
On the 30th December 2022, the witness got a GTR receipt for a certain amount but the account statement did capture her name.
“Why?” Lead Counsel Gomez asked.
“I don’t even understand,” the witness said.
“You have to understand. You have a receipt for it. If it is not in the bank then you have to provide an explanation,” Counsel Gomez said.
“Yes, the money was used to pay Alkalos allowance,” the witness said.
On the 9th of June 2022, the witness made collection and she was issued a receipt. She checked from the account and could not trace the deposit. The witness gave the same explanation. The money was used to pay allowance to the Alkalos. She admitted that she did not record her collections in her cash book.
“It was my mistake,” the witness said.
Chairperson Jainaba Bah asked the witness whether she was part of the people trained before starting to use the revenue collection device. The witness answered in the positive. She was asked whether she was told not to record her transactions in the cash book. She answered in the negative. She was told that it was her own decision not to stop recording the transactions. She accepted, but said she was thinking the machine would keep the records.
“It is you that will take full responsible. Every money that we do not found in the account, you will be responsible and Mr Kanteh who gave you the receipt. When you are issued a receipt, it means you can account, for it and where you cannot account for it, you will be responsible for it,” Chairperson Bah told the witness.
The witness agreed. She claimed that she was making deposits in the Vista Bank account even though the account statement from the bank did not support her claim. She was granted chance to return to find her deposit slips or come with tangible evidence that she had deposited the funds in the account.
She will reappear next week Thursday.