“We noted a number of weaknesses in the Council’s financial accounting function and as a result, there was significant delay in the execution and completion of the audit. The accounts unit of the council lacks capacity both in terms of staff and qualified staff to put in place sound accounting system and reporting that will meet the needs of various stakeholders.”
Touray further stated that the NSC is manned by one staff, the accountant. “Given the resources of the Council, the accounts unit should be headed by a qualified accountant and staffed adequately to meet the financial management requirements of the Act in maintaining proper books of accounts and preparation of annual financial statement,” he said.
Touray advised that without proper documentation, the Council would find it difficult to monitor and control its financial and operational activities.
The Auditor General further disclosed that a checking of the cash book against the payment vouchers revealed that in 2007 payments totalling to D1, 485,360.76 were made without completing payment vouchers and there were no supporting documents, adding that the accountant claimed she was on leave when the payment were made by the former Executive Secretary. He said in the absence of payment vouchers his department could not confirm the authenticity of the payments and the implication is that there is a risk that the payments were not genuine and funds were misappropriated.
Mr Touray also reported payments totalling D75, 476.00 were made without supporting documents while a sum of D914, 400.00 issued to various persons were not retired in contravention of section 184 of the Financial Instruction.
“The unretired one-off impress for 2007 and 2009 were from the development account and subvention account respectively with a risk that monies could be misappropriated or misused or the imprest might not have been spent as directed,” he said.
According to the Auditor General, the Sport Council gave out loans to staff but there was no loan advance ledger maintained by the Council to record all loans issued out and repaid.
“Examination of payment vouchers showed that the Council made payments totaling to D108, 556, 68 on behalf of MoYS in the form of loan which could have been refunded but the loans were not recovered from the MoYS. Another sum of D15, 000, 00 was given to individuals who were not staff of Council and such payments without prior provision may be irregular and may restrict the Council’s ability to fund legitimate activities,” he said.
He also reported noted that the inventory register maintained by the Council was generated through the computer of the record officer which did not have security features such as user password, back-ups as a minimum in case of emergency.
Mr Touray said that the Council did not maintain establishment register to record all personal and financial details of employees and there is a risk that details of staff are not readily available.]]>