The Auditor General of The Gambia’s National Audit Office (NAO), Cherno Sowe, has recommended the removal of outstanding imprest amounting to more than D7.284 million from the government’s financial statements.
Mr. Sowe made the recommendation in a management letter on the 2024 audited accounts of the Government of The Gambia.
Addressing the audit issue under Outstanding Commitments, the Auditor General described the inclusion of outstanding imprest in the Statement of Outstanding Commitments as inappropriate.
He cited Regulation 26(17) of the Financial Regulations, 2016, which states:
“A Vote Controller shall record in the vote charge book the commitment of funds when local purchase orders, contract certificates, petty contract vouchers and payment vouchers have been raised, and their ultimate disbursement when payments have been made.”
According to the audit findings, a review of the financial statements revealed that outstanding imprests amounting to GMD 7,284,191.00 had been included in the Statement of Outstanding Commitments.
The Auditor General noted that categorising outstanding imprests as commitments – based on the Integrated Financial Management Information System (IFMIS) treatment – constitutes a deviation from the Financial Regulations.
He added that such classification creates a false impression that outstanding imprests represent obligations for future expenditure, thereby undermining the clarity, reliability, and understandability of the Statement of Outstanding Commitments.
The Auditor General further warned that this treatment poses a risk of overstating the statement and recommended the removal of outstanding imprests to improve the accuracy of financial reporting.
In its response, management argued that although outstanding imprests are not explicitly provided for under Part IV, Regulation 26(17) of the Financial Regulations, the IFMIS system treats them as commitments in order to monitor and hold officers accountable for funds issued as imprest.
However, in his final comments, the Auditor General maintained that retaining outstanding imprests as commitments contravenes both the Financial Regulations and the qualitative characteristics of the IPSAS conceptual framework, particularly the principle of faithful representation. “The issue therefore remains unresolved,” the Auditor General concluded.
Bakary Touray Jr
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