The 2023 National Audit Office report has revealed notable financial discrepancies and excess payments in the construction of the Banquet Hall at the Office of the President. The audit identified concerns such as unjustified single-source procurement, inflated contract amounts, duplicate payments, absent approvals, and non-compliance with the Gambia Public Procurement Authority (GPPA) Act.
The report indicates that the initial contract for the project was valued at D23,965,835. Subsequent variations and additional works increased the approved contract sum to D42,687,288. Actual payments processed through the Integrated Financial Management Information System (IFMIS) amounted to D52,489,520.80, leading to overpayments of D9,802,232.80.
In response, project management justified the use of single-source procurement, referencing provisions that permit extensions of existing contracts to guarantee continuity and timely project delivery. The explanation provided indicated that the overpayments concerning air-conditioning units were due to the incorporation of additional 12,000 BTU units in the updated Bill of Quantities (BOQ). Furthermore, it was clarified that payments for cassette ceiling AC units encompassed distinct items, including pipes and fittings.
Management indicated that contract variations and price adjustments were essential to enhance the project in accordance with the specifications and preferences of the new administration.
The audit indicated that D42,687,288 was spent on the construction of the Banquet Hall, with the initial contract amounting to D23,965,835.30 awarded to Alfa Media. An additional twelve works, valued at D18,721,452.70, were included in the contract; however, only six received documented approval from the GPPA. The auditors observed that they could not confirm if the remaining six additional works, valued at D7,426,148.20, had received the necessary approval.
The report highlights that these irregularities pose risks of financial loss, non-compliance with procurement regulations, inadequate payment controls, and the potential for fraud. This further emphasizes that certain concerns may persist due to a lack of adequate documentary evidence.
