On Wednesday, April 17, 2024, Commissioners of the Local Government Commission of Inquiry gave a former Finance Manager of Brikama Area Council (BAC) a week to provide testimony regarding the disbursement of D23,381,286.53, which had been taken out of the Council’s bank account.

Lamin Suso, who is currently employed with Basse Area Council, has requested a week from the Commission so that he may explain the withdrawals.

“I completed these transactions,” Suso declared.
Regarding a withdrawal of 4.6 million Dalasi, he was also questioned.

“What makes you want to take money out of the accounts of the Council?” Gomez enquired.

He claimed the Director of Finance had given him instructions. He clarified that this occurred during a hectic period for the accounts clerks.

He was pointed to the Financial Manual’s description of his position as the finance manager. Suso had previously maintained that his actions were legal since he had the authority to take money out of the council’s accounts. Suso urged that “any other duties assigned to him from time to time” after learning about his position as finance manager. He said that he just performed the withdrawal and cheque collection, and that the instruction was only verbal.

Suso was unable to provide a legal reference that would have allowed him to take money out of the accounts. He insisted that he was not a cashier and that the cashier and other accounts clerks should be in charge of making withdrawals despite the disagreements.

Lead Counsel Gomez informed Lamin Suso, “We will want you to provide the necessary information to tell us where the money was spent.”
I’ll find that really challenging,” Lamin Suso remarked.

Suso asked to obtain the proof of the 23,381,286.53 withdrawal for one week. It was approved. Chairman Jainaba Bah took the time to remind him before he left that the entire amount of money collected by BAC in 2018 was D70,017,038 and in 2019 it was D78,508,376.98.

He mentioned that there was a second Finance Manager and that he was Finance Manager 1. They used to divide up the responsibilities, he said. In his testimony, he stated that the Local Government Service Commission had appointed him. The witness responded that they had a duty to protect the Council’s earnings when questioned about their duties.

He tendered and had his 14 March 2024 statement allowed into evidence. The Principal Cashier, according to the witness, reported to him.

Suso spoke in the first section of his testimony alongside Brikama Area Council Principal Cashier Lamin Kantong Kanteh.

According to the witness, revenue collectors used to perform collections and visit the workplace carrying cash in 2018. He clarified that not every collector used to bring cash when making his declaration. He clarified that the only individuals permitted to bring cash to the Council were “Flatters Collectors,” or flat rate collectors.
The witness explained that it was a managerial decision and the actual arrangement when questioned why such was the case.

Suso claimed that Lamin K. Kanteh once kept cash in the office safe. The 2019 audit report, which included a list of undeposited monies, was delivered to Suso. Although the funds were recorded in the cash book, the auditors discovered that no proof of deposits was there.

Lamin Suso stated in his testimony that he used bank statements to perform reconciliation with Lamin K. Kanteh, the principal cashier. He clarified that when performing reconciliations, he depended on deposit slips, credit advice, and the bank.

Counsel Gomez informed the witness, “A revenue collector was required to come either with a bank deposit slip or cash in 2018.”

The witness said, “Yes.”

Counsel Gomez informed Lamin Suso, “Mr. Kanteh testified that he would hand over the physical cash to you after reconciliation.”
Not money,” Lamin Suso answered.

Gomez remarked to Lamin Suso, “He said cash.”

“Okay,” Suso replied.

The auditors discovered that the cash book showed more than 60 million Dalasi, but the bank had no proof of a deposit. Of that sum, Lamin K. Kanteh alone issued receipts totaling 44 million dalasi.

Lamin Suso stated, “All I understand is that it means it was a bank transfer if the deposit slip is not presented.”

Suso denied doing it, pointing instead to the management response provided by the Council in response to the audit query.

The auditors claimed that although 16 million of the deposit’s documentation had been submitted, 44 million had not.

Lamin Kanteh stated in his deposition that following a reconciliation, he used to pay Lamin Suso the money. Lamin Suso would then provide him with receipts, he continued.

Counsel Gomez informed Lamin Kanteh, “Mr. Suso said you don’t give him cash.”

“Do you still maintain your claim that you gave money to Lamin Suso?” Gomez enquired.

Kanteh responded, “Yes, I stand by that.”

Kanteh restated that he had previously given Lamin Suso money. In response, Lamin Suso stated that typically there was no cash balance following reconciliation because their outlays exceeded the money they were paid by collectors.

Lamin Suso stated that since the Principal Cashier reported to him, he is in charge of the 44 million dalasi.

When asked about the receipts listed in the audit report, Lamin Suso expressed questions about their veracity. He requested some time to examine them.

Suso remarked, “I believe these receipt numbers need to be verified.”

Lamin Kanteh had previously stated in court that the GTR receipts were obtained privately, indicating that unofficial receipts were utilised for municipal business.

Vice Chairperson Samba Faal informed Kanteh that he could not be cleared since, in his capacity as the receiving cashier, he was responsible for making sure the money was deposited in the bank after he took it from the revenue collectors. Commissioner Faal stated that there is clear guidance in the Finance Manual regarding what should be done with received funds.

It’s entirely up to you if you choose to give the money to someone else. You can’t get away with it. Vice Chairperson Faal remarked, “You ought to have made sure it was deposited.”

“You cannot put your system above the law. The law is what it is. You can’t make things right with your internal setup. Commissioner Alagie Sillah informed the witness that it needed to comply with the law.

Even though the witness was aware that the arrangement at the Brikama Area Council was illegal, she persisted in saying that it was the way things were. All money are required by law to be deposited into banks.

As the former Finance Manager, Lamin Suso stated that Lamin Kanteh ought to have followed the Financial Manual’s instructions and deposited the money he got in the bank.

Lamin Suso was questioned about how he came to be in charge of the Principal Cashier’s supervision. He did not get that authority from the Financial Manual.

Counsel Gomez remarked, “You do not have the authority to tell anyone not to take the money to the bank as the Director of Finance or Finance Manager.”

Yes, Lamin Suso responded, “that is correct.”

Lamin Suso declared that what had occurred was incorrect and that it was not intended to occur.

Suso stated, “It is a learning point.”

“Mr. Kanteh, were you unaware at the time that it was improper for you to give money to Lamin Suso?” Gomez enquired of Lamin Kanteh.

“I’m not sure,” Kanteh replied.

“Are you implying that you were unfit to hold the position of Cashier?” Gomez enquired.

Kanteh replied, “To be honest, I didn’t know at the time.”

Suso was referred by Counsel Gomez to the Financial Manual for information on doing reconciliation. After reading the Financial Manual, Lamin Suso proudly claimed that he had followed its rules in the past. However, when the Lead Counsel questioned him about his responsibilities as a FinanceManager, Lamin Suso started to acknowledge that he had not.

He was told to provide the Brikama Area Council’s 2018 and 2019 financial statements. He was boasting that he used to follow the Financial Manual when the request was made.

Lamin Kantong Kanteh was let go at this point. Lamin Suso was the only witness left to continue with his testimony.

Lamin Suso was asked about an auction sale of properties of the Brikama Area Council. Suso was the Cashier of the Committee that conducted the auction.

Sulayman Barry, the Principal Auditor of the Brikama Area Council, did a systems audit on auction transactions of the Council. The audit unit of the council indicated in their report that Lamin Suso kept D103,000 with himself while 1.6 Million Dalasi is still in limbo.

“Is not true,” Lamin Suso said.

“What is not true?” Counsel Gomez asked.

Suso said the audit finding was wrong arguing that he has evidence to disprove the audit finding.

The witness said the auction team members were himself, Ebrima Sawaneh, Sulayman Barry, Paul L.S Mendy and Fatoumata Jallow (Councillor). Suso provided the Commission with a summary report of an auction dated 25 January 2020. It was tendered and admitted in evidence. This report was prepared by Suso alone. Lamin Suso said 26 assets were disposed of.

“Your oral evidence was contrary to what you wrote in your statement,

“Yes, that is correct. The statement was wrong at the time. I did not see the report at the time,” Suso said.

The Council engaged in a cash transaction – meaning the buyers paid cash to the Council and Suso was in receipt of the money.

When asked the mode of payment, Lamin Suso said on the 25th of January 2020

D15,000, D50,000 and D40,000 was received, on the 27th January 2020. D100,000 was paid and on the 28th January 2020 another D100,000 was paid. Suso said on the same 28th January, he deposited D760,000 and on the 31st January 2020, he deposited D40,000. Suso said the total was D1,000,000.

Suso was questioned about the total amount that was supposed to be received from the auction and he said D1,229,600 was supposed to be collected.

“Now you have D1,000,000 that you can account for. Where is the rest,” Counsel Gomez asked.

The witness said he was not aware of the audit findings against him. He added that at the time of the audit he had already left the Council. He said he left the Brikama Area Council in February 2021.

Suso said the amount realised from the auction was One Million, Two Hundred and Twenty-Nine Thousand, Six Hundred Dalasi (D1,229,600). He was asked whether there a report was prepared, he said he believed there was a report prepared by the committee. He testified that the report he tendered to the Commission was the report he prepared.

“The Committee report is the relevant one,” Lamin Suso said.

“Where is the Committee report?” Chairperson Jainaba Bah asked.

“It is not seen,” Suso said.

Suso testified that the bank deposit slips were missing.

“Honestly, the deposit slips are not there,” the witness said.

Suso said there is a difference of Two Hundred and Twenty-Nine Dalasi (D229,000). He claimed that One Million Dalasi (D1,000,000) was deposited, but he was not able to provide evidence to support it.

“Where is the balance of D229,000?” Counsel Gomez said.

“I was not able to trace it from the deposits,” Suso said.

Counsel Gomez reminded Lamin Suso that he was a Finance Manager and not a Cashier. He also reminded him of his duties and that he was doing the function of cashier

Lead Counsel Gomez referred the witness to the receipts in his own report. Lamin Suso said there were 25 receipts and the auction started on 25th of January 2020.

On the 25th January alone he said there were 17 receipts – D15,000, D50,000, D15,000, D50,000, D40,000, D40,000, D50,000, D45,000, D16,000, D22,000, D10,000, D27,000, D10,000, D1000, D21,000, D22,400 and D13,900. Suso said after doing the calculations, the total was D432,300.

“Why did you deposit D100,000 on 27 January when you collected D432,300 on the first day? Why will you collect D432,300 in one day (25th January) and on the 27th January, which was a banking day, you deposited D100,000? Counsel Gomez asked.

“You’re very right. It does not make sense. I don’t understand why I deposited D100,000,” Lamin Suso said.

“Why would you collect D432,300 and deposit D100,000?” Gomez asked again.

“The D100,000 was from the auction. I can assure you that,” Lamin Suso said.

“We don’t operate on assurance. We deal with evidence. Where is the evidence? Gomez asked.

“Counsel, I don’t have it,” Suso said.

The Commission noted that Lamin Suso on the 22nd January 2020 withdrew D200,000 and D300, 000, and on the 23rd January, he withdrew D300,000.

“You withdrew the money and deposit it back into the account,” Counsel Gomez said.

“No, I withdrew the money but I did not deposit it back into the account,” Suso said.

“Why did you withdraw the D800,000 on the 22nd and 23rd January?” Counsel Gomez asked.

“It must be for a certain purpose,” Suso answered.

The witness said it could be that he used it for office transactions.

“Tell us the purpose,” Lead Counsel Gomez said.

“I cannot tell you the purpose at this moment,” Lamin Suso replied.

Counsel Gomez told Suso that there is no evidence to back the claim that the money garnered from the auction was deposited.

“All the other accounts did not have deposits on the 27th January. Tell us what happened to the money,” Chairperson Jainaba Bah said.

“Exactly, I agree with you,” Lamin Suso said.

Chairperson Bah stated again that the auction money was not deposited. Lamin Suso did not respond and decided to give a different answer.

Lamin Suso said he does not know the account maintained by the Brikama Area Council where the funds received from mining activities in the West Coast Region are deposited.

“I don’t know about that account,” Lamin Suso said.

“As the Finance Manager?” Chairperson Bah said.

“I am not aware of it,” Lamin Suso said.

“We will get to that,” the head of the Commission said.

Commissioner Oreme E. Joiner asked the witness where he got D760,000 since the Commission is aware of the D800,000 withdrawal he made on 22nd and 23rd January. The witness said D760,000 was from the auction sales, but he could not provide an explanation on how the D800,000 withdrawal was expended.

Suso however admitted that the amount of D106,000 has still not been traced.

“It still cannot be traced,” Suso said.

“Since 2020, you cannot trace the D106,000,” Commissioner Joiner asked.

Lamin Suso claimed that the money was lodged in the Council’s tribunal, but they still cannot trace it.

“Where is the money?” Chairperson Bah asked.

“Information is yet not available,” Lamin Suso said.

Counsel Gomez continued with his questioning. He told the witness to continue with the remainder of the receipts from the auction

Lamin Suso said on the 26th of January he received D200,000 and on the 27th January he received D5225,000, D10,000, D5,000, D6,000, D42,000, D8550 and D89,600. Suso said the total was D702,450.

“Mr Suso, you can see even the receipts you have do not tally with what you have stated,” Counsel Gomez told the witness.

The witness was silent and later claimed that there were other receipts.

“Show us,” Counsel Gomez told the witness.

“I don’t have them,” Lamin Suso said.

“On 27 January 2020 you withdrew D300,000 from Eco Bank and the same day you credited the account of GT Bank. How can you explain that?” Gomez said.

“These are different transactions,” Lamin Suso said.

“This is why you need to come up with evidence to show the difference,” Gomez told the witness.

“At this point in time I cannot give you that,” Lamin Suso said.

“You agree with me that you cannot explain anything to justify your claim,” Counsel Gomez said.

“I am not having data with me,” Lamin Suso said.

“Your report did not indicate where the money was paid to [deposited],” Gomez told Suso.

“Yes, that is true,” Lamin Suso replied.

“Where did you deposit the collections you made on the 26th and 27th January?” Gomez asked.

The witness claimed that he deposited it in the account

“You are supposed to bring us evidence to show us where the monies were deposited,” Gomez said.

“Yes, I know,” Lamin Suso said.

“It is clear that you have not bank all the money,” Gomez said

“I have banked all the money,” Suso said.

The witness following the question and answer between him and Lead Counsel Gomez, admitted that his report did not indicate what happened to the money.

“Will you agree that so far you do not have evidence to show you have deposited the monies?” Gomez asked

“Yes,” Lamin Suso stated.

Suso benefited from a staff loan amounting to D500,000. He was asked to bring the documents. Suso said he still did not pay the D158,000 balance. The loan was for 2018 to 2021.