Awa Faye is a resident of Kanifing Estate and working in the Kanifing Municipal Council (KMC) as a market mistress responsible for Old Jeshwang Market, Jimpex and Westfield.
Her appointment letter dated 3 June 2014 and promotional letter dated 1 April 2021 were admitted in evidence. Her written statement dated 6 June 2024 and her additional statement dated 10 June 2024 were admitted in evidence.
She testified that since September 2018 to date she has been using cash books. She said her 2018 and 2019 cash books were with the internal audit department of KMC. She added that the 2022 cash book was with the investigators of the Commission. She provided 6 cash books – 2 for 2020, 2 for 2021 and 2 for 2023. They were admitted in evidence.
As a market mistress, she said she collects ticket books from the finance unit and distribute them among her 6 collectors while keeping the records in her quire book. She was requested to bring that book to the Commission. She provided 2 books dubbed canteen register and both were admitted in evidence.
She testified that she was responsible for collecting from the canteens while the collectors do the daily collection from the vendors. She stated there are 40 canteens and each pays D300.
She said between 2018 and 2020 she used to deposit all her collections in the Trust Bank account of KMC while after that period she began taking the cash to the council’s main office and paying to the cashier, who issues her receipt and then proceed to the audit for reconciliation.
The Commission noted that the internal auditors of KMC and the external auditors from the National Audit Office (NAO) queried that some of the GTRs (receipts) were not presented for auditing amounting to D189,650 by various collectors. The witness alone did not present her receipts amounting to D49,200. In her reaction to the audit finding, she said she was not informed about it and she only came to know about the audit finding against her when she appeared before the investigators of the Commission. She testified that the serial numbers of the mentioned receipts were issued to her and she confirmed that the audit finding was accurate. The auditors said the collectors collected the money and recorded in their books, but did not present the receipts for auditing purpose. The witness claimed that the information was contained in her cash books and the receipts she obtained from the cashiers of the KMC were attached. She added that the auditors had audited her cash books and she was cleared. She did not respond to the question why the receipts were not provided to the auditors. She relied on the receipt she acquired from the cashiers to say the money was submitted to the Council and she was audited.
