Independent Audit Report Says

Mr. Augustus Prom, a certified chartered accountant whose private firm carried out the financial audit of the accounts of the Gambia Scout Association, yesterday told the Kanifing Magistrates’ Court that the audit report into the financial activities of the Scout Association does not indicate that the accused, Momar Njie, had stolen D4m. Mr. Prom made this statement while testifying as Prosecution Witness (PW) 2.

Under cross-examination by defense counsel, Lawyer Badou Conteh, PW 2, told the court that he was not aware that Gibou Njie was forced to submit the association’s account for auditing. He however adduced that the account for 2006 was not submitted to his firm for auditing, noting that the Financial Commissioner is the one primarily responsible for all the supporting documents of the Gambia Scout Association. PW2 also added that during the auditing, he did not detect any unauthorized payment from the accused, who happened to be the Chief Scout Commissioner.

The prosecution witness also told the court that he had received the copy of a letter from Alhagie A.D. Cham of the Department of State for Youth and Sports requesting the financial commissioner of the Gambia Scout Association to surrender all the supporting documents of financial statements of the association for auditing.

In his earlier evidence-in-chief, Mr. Prom told the court that his auditing firm was ordered to conduct an audit of the financial statement of the Gambia Scout Association and the Jocob foundation project. He added that before the last audit of the Gambia Scout Association, his firm had been conducting audit exercises for the Gambia Scout Association for almost 10 years. Mr. Prom further stated that the latest audit for the Gambia Scout Association covered the years 2003, 2004 and 2005. He said that at the end of the audit he issued an auditor’s report and wrote a management letter covering the three years.

PW2 further adduced that after the audit he compiled the report and provided a copy for the Commissioners, noting that after the audit report was signed, all the concerned authorities were issued with the signed copy including the police.

The audit report covering 2003, 2004, 2005 and the relevant management letter were afterwards tendered in court as exhibits and were admitted as pieces of evidence.

Further testifying, PW2 stated that their findings are contained in the three volumes, adding that the 2003 and 2004 reports were signed by two Commissioners, while that of 2005 was signed by only one commissioner. He said the accused refused to sign the 2005 audit report and that he did not know the reason why he refused to sign the report.

The case was presided over by Principal Magistrate Moses Richards of the Kanifing Magistrates’ Court.

Hearing continues on 24th October.