Publication

This report provides the National Assembly and the general public with information on the support schemes put in place
by the Government of The Gambia and how funds appropriated by the National Assembly and grants received
from donors to reduce the impact of Coronavirus Disease (COVID-19) were managed. This is the first phase of our
audit, and the report covers the procurement and distribution of food and medical items in the Greater Banjul
Area. The second phase of the audit, which is already underway, will cover the rest of the country and, in addition to the procurement and distribution of food and medical items, that report will also include allowances paid to frontline workers, moneys paid to quarantine centres, support to Gambians studying abroad, and assistance extended to the media, hospitality industry and other beneficiaries. The office has taken a unique approach to the audit of COVID-19 fund flows compared to our usual regularity and performance audits. Alert to the possibility that economic conditions are likely to incentivise fraud and result in waste and inefficiency, we started off by issuing guidelines based on the procurement, financial and stores regulations and highlighting preventive controls to accounting officers and authorities to address the heightened risk to and significant changes to their operations. I have also advised that the authorities engage local Government Authorities and Non Governmental Organisations to enhance access to the general public and avoid duplications. The audit revealed control weaknesses such as non-compliance with financial and procurement regulations and lack of transparency in the award of contracts. The planning of the distribution of food was at best chaotic, resulting in severe delays in the distribution of food items to some regions. There was also no specific guideline for the identification of
vulnerable persons resulting in some vulnerable households not benefitting from the support to which they were entitled. I encourage government to implement recommendations contained in this report so that responses to similar situations in the future are delivered more effectively. I wish to express our appreciation to the Permanent Secretaries of the Ministries of Finance & Economic Affairs, Health and Trade, Industries & Regional Integration. Our appreciation is also extended to the National Disaster Management Agency and all other institutions for their co-operation during the audit.
Finally, I am grateful to all my staff for their tireless efforts and dedication to duty. Their continued support and co-operation are deeply appreciate