Brikama Area Council (BAC) cashier Amadou Touray acknowledged before the Lcoal Government Commission of Inquiry that he had taken more than 100 million dalasi illegally out of the Council’s finances.

After finishing his diploma and certificate programs in Associated Accounting Technician (AAT) at the Managing Development Institute (MDI), he started working for the Council in 2019. The years the course was offered were 2014–2016. The witness’s employment offer from the BAC, dated January 1, 2019, was tendered and entered into evidence.

The witness’s statement from March 25, 2024, together with two more testimonies from April 23, and April 24, 2024, were offered and allowed into evidence. A few excerpts from payrolls, payment vouchers, and printouts of his withdrawals were included with the statements.

According to him, he used to get allotments in order to make payments in his capacity as a paying-out cashier. His extra responsibility is to support the Council’s financial operations.

He was questioned about how the money were assigned to him. He said in court that he would get a check written out in his name, which he would take to the bank to make the withdrawal. Following the withdrawal, he will start to incur costs. He clarified that occasionally, he receives payment vouchers from the bank when he brings in the money from the municipality, and other times, he does not. He acknowledged that while the Chief Executive Officer (CEO) of the Brikama Area Council has the last say over all payments, some of them were issued without his permission.

“When the CEO is unaware of it, why will you still make payments?” Counsel Gomez enquired.

The witness stated, “I receive instructions from the Director of Finance to make those payments.”

The witness acknowledged before the Commission that they had not followed the proper legal procedures for raising vouchers and making withdrawals, so all of his transactions were illegal. In his testimony, he added that he was unaware of the existence of the Local Government Councils Financial Manual. Rather, it was through the daily public hearings held by the Commission that he learned about it.

I was unaware that it was improper at the time. I’m gaining knowledge from the Commission. I now make sure to adhere to the legal process. I won’t let them send me to make withdrawals again without proper documentation,” the witness declared.

According to the Financial Manual, the CEO must properly authorize each payment before it may be sent to the Internal Audit Unit for pre-payment auditing. The witness stated in his testimony that he was not intended to make the payments because the majority of the vouchers were incomplete, incorrect, and/or improper.

After reading the witness a number of the Financial Manual for Local Government Councils’ guidelines, Counsel Gomez questioned the witness on their adherence to the guidelines. In response, the witness stated that they were not abiding by the majority of those clauses, particularly those pertaining to financial control, which the witness was personally involved in.

Lead Counsel Gomez claimed that “nobody was following the regulations when spending the Council funds.”

Yes, Attorney,” the witness responded.

The witness was then questioned by the lead attorney regarding his withdrawals from the separate bank accounts held by the Brikama Area Council.

Lead Counsel Gomez declared, “The withdrawals were unlawful.”

The witness always responded, “Yes, Counsel,” to questions.

“There are no corroborating documents,” stated Attorney Gomez.

Yes, Advisor. The witness responded, “The withdrawals were all illegal.

“You have accountability,” Gomez stated.

“Yes, Attorney,” the witness replied.

The witness withdrew D400,000 for the Supersonicz Microfinance Account on February 7, 2024.

For what purpose was it used? Gomez enquired.

The witness said, “I don’t think I will be able to remember that, Counsel.”

“Why?” Gomez enquired.

The witness said, “It’s because I was only given a check to make the withdrawal.”

Counsel Gomez informed the witness, “If you cannot account for this, it suggests that payment was made to you for your own benefit.”

The witness said, “Yes.”

For what purpose was it used? Counsel Gomez enquired.

Counsel, I cannot comprehend. I’m not sure. The witness said, “I don’t know why the withdrawal was made.”

He removed D213,000 on June 7, 2021; D200,000 on February 12, 2022; and D500,0000 on the same day from the Brikama Area Council’s Supersonicz account. Each of those withdrawals was questioned by the witness.

The witness stated, “What I remember is that it will be either for Council expenses or payment or salaries.”

For information on how to pay salaries and other council expenses, he was directed to the Financial Manual. In particular, for wage payments and other council expenditures, the Manual requires that the financial officers and employees of the finance unit make sure that proper care is given when making expenses by following the established procedure. The Manual provided step-by-step instructions on how to complete each step, including how to make payments and withdrawals.

The witness stated in his testimony that he only ever brings a check made out in his name with him when he visits the bank.

The witness alone took out more than 2.9 million Dalasi in total. In his testimony, he claimed that the withdrawals were all illegal.

The witness made withdrawals of D10,000 from the Brikama Area Council’s Eco Bank account in 2019, over D12.6 million in 2020, over D14.1 million in 2021, over D16.7 million in 2022, and over D15.5 million in 2023. None of those withdrawals, in his testimony, followed the proper procedures. He added in his testimony that the withdrawals were not allowed.

The witness took out more than D320,000 from the Brikama Area Council’s Vista Bank account in 2020, more than D14.4 million in 2021, more than D27.1 million in 2022, and more than 2.16 million in 2023. He restated that none of those withdrawals were made in accordance with the law. He added in his testimony that the withdrawals were not allowed.

The witness made withdrawals of D673,968.45 from the Brikama Area Council’s GTBank account in 2020, over D3.3 million in 2021, over D9.6 million in 2022, and over D1.4 million in 2023.

The witness withdrew more than D12.8 million from the Trust Bank of the Brikama Area Council in 2021, and more than D14 million in 2022.

The witness removed more than D100 million in total. All of the withdrawals, according to the witness, were illegal.