GAMBIA: FPAC Orders IEC to Account for D8.3 Million Unremitted Funds and D4.5 Million in Missing Receipts

The National Assembly’s Finance and Public Accounts Committee (FPAC) has directed the Independent Electoral Commission (IEC) to rectify a number of financial and procurement anomalies contained in audit findings for the 2020-2023 electoral cycle within 60 days.

The directive follows FPAC’s review of the Final Management Letter of the IEC which noted weaknesses in revenue collection and management, procurement compliance and the administration of funds related to elections.

According to the committee’s report, the IEC failed to remit more than D8.3 million generated from party registration fees, nomination deposits, and voter card replacement charges into the Consolidated Revenue Fund as required by public finance regulations. Instead, it was reported that the funds were held in commercial bank accounts without authorization from the Ministry of Finance.

FPAC also raised concern about the use of non-compliant receipt books and failure to account for missing receipts worth over D4.5 million. The committee also questioned the opening of multiple bank accounts by the Commission without the approval of the Minister of Finance.

Concerns were raised about the management of election financing, especially the heavy reliance on cash transactions during the 2021-2023 electoral period. The FPAC noted that nearly D199 million in election related expenditures were handled by cash withdrawals from personal accounts of the Returning Officers.

The committee said the practice was nontransparent and exposed public funds to serious financial risks.

FPAC also identified several procurement irregularities, including an overpayment of more than US$85,000 to a contractor and non-compliance with public procurement procedures in the awarding of contracts.

The committee also raised concerns regarding the management of donor-funded election activities, noting that funds earmarked for specific purposes such as fuel purchases and project implementation were either underutilized or diverted from their intended use.

To address these deficiencies, FPAC directed the IEC to strengthen its internal control mechanisms, to ensure that all election related payments are channeled through formal banking channels and to recover all unretired or irregularities in expenditure.

The Commission has also been asked to supply missing explanations, supporting documentation and recovery plans within 60 days of the tabling of the committee’s report.

FPAC also proposed that the responsible authorities look into suspected cases of financial mismanagement, including payments to unknown staff, unaccounted allowances and unexplained balances said to have been kept by Returning Officers.

The Committee noted that the implementation of the recommendations will be key to improving accountability, strengthening financial oversight and restoring public confidence in the management of electoral finances.

The FPAC said that the IEC’s failure to adhere to the directives within the stipulated time frame could result in further legislative scrutiny and potential investigative action.