The National Audit Office report on the 2025 Government Accounts, currently under consideration by the Finance and Public Accounts Committee (FPAC) of the National Assembly, notes unresolved financial discrepancies including D241,962,480 from timber exportation. This issue was initially flagged in the 2021 audit and remains unresolved. The report stated, "It was noted that the evidence provided confirmed 300 containers were verified by GPA in relation to timber exportation." A total collection of GMD199,287,576 was deposited into Special Deposit Account No. 1401000044, according to the Accountant General. The report further noted, "This amount contrasts with the figure of GMD441,250,056.00 reported by the audit team. Therefore, this implies that collections amounting to GMD241,962,480 were not accounted for." Additionally, GMD400,000 in license fees from mining companies remain unrecovered. The findings are contained in the National Audit Office’s full report on the 2025 Government Accounts, which is undergoing scrutiny by the legislative committee.
Timber Export Revenue Shortfall
The National Audit Office report indicates that the Gambia Ports Authority (GPA) verified 300 containers associated with timber exports. The supporting documents for these verified containers did not specify the value of each container or the total amount collected during the period under review, leading to a lack of transparency. The Accountant General confirmed that D199,287,576 had been collected and deposited into Special Deposit Account No. 1401000044. This figure, however, represents a significant discrepancy when compared to the D441,250,056 reported by the audit team. The audit found that the difference of D241,962,480 was not accounted for in the collections. This substantial shortfall in accounted funds for timber exportation, initially flagged in the 2021 audit, remains a key concern. The report notes the lack of clarity regarding the financial impact of the timber exports, despite the physical verification of the containers by the GPA. This ongoing issue shows persistent challenges in revenue collection and financial oversight within the sector.
Geology Department's Outstanding Fees
Several issues identified in the Geology Department’s 2022 audit remain outstanding, including D400,000 in unpaid license fees. D400,000 in license fees owed by mining companies remains unrecovered or unsettled, according to the audit report. The report also notes that D50,000 could not be verified because its status remained unclear. This outstanding amount represents a loss of potential revenue for the government.
The investigation found that receipts submitted by the Geological Department confirmed payments totaling GMD150,000. However, the report stated, "Receipts submitted by the Geological Department confirmed payments totaling GMD150,000. However, the Department’s analysis in the appendix reflected only GMD100,000, leaving a discrepancy of GMD50,000.00 unaccounted for." This discrepancy notes inconsistencies in the department's financial records and internal reporting mechanisms.
Audit Findings and Committee Review
The National Audit Office’s report on the 2025 Government Accounts contains these findings, which are now before the Finance and Public Accounts Committee (FPAC) of the National Assembly. The report stated that evidence provided by the Environment Department was insufficient to support reported collections for the period under review. It further noted, "The analysis of the appendix indicated that GMD200,000.00 represented 2024 permit fees. And no supporting documentation or evidence was provided to substantiate this claim, making the analysis unreliable." This lack of supporting documentation raises serious questions about the accountability of funds within the Environment Department.
Additionally, the Geological Department’s analysis reflected only GMD100,000, creating a discrepancy of GMD50,000.00. The report elaborated, "Receipts submitted by the Geological Department confirmed payments totaling GMD150,000. However, the Department’s analysis in the appendix reflected only GMD100,000, leaving a discrepancy of GMD50,000.00 unaccounted for." These multiple instances of unaccounted funds, insufficient documentation, and discrepancies reflect ongoing issues with financial accountability across various government departments, prompting the FPAC's current review.