By Omar Bah
The Auditor General (AG) has raised serious concerns regarding the premature publication of audit findings, which often occur before the official reports are finalized. These findings may pertain to queries or draft management letters.
1. The Independent Electoral Commission (IEC) ‘s special audit for 2020-2023 remains undisclosed to the National Assembly or the public. Instead, it has been forwarded to the Inspector General of Police for further investigation, as mandated by Section 160 (5) of the 1997 Constitution.
2. When these queries were made public, the financial audit of the National Assembly Service for 2022 was only at the preliminary query stage.
3. The consolidated financial audit of the Government of The Gambia (GoTG) for 2021 and 2022 is currently in the draft management letter phase. Management responses have recently been received, and auditors are reviewing these responses to finalize the reports and issue their audit opinion.
The public and all stakeholders are reminded that the audit process consists of several stages before finalization. During the audit fieldwork, preliminary findings (audit queries) are shared with the auditee’s management for feedback. They may be resolved if management presents sufficient evidence to address these findings. However, significant issues may still arise in the final Management Letter (ML) for the benefit of report users.
Disseminating discussions about audit findings in media outlets before the completion of the audit process not only presents these findings prematurely but may also lead to factual inaccuracies that can significantly undermine the credibility of the accountability framework. All stakeholders with access to audit information are encouraged to fully understand the audit process and refrain from sharing reports that the auditors have not officially finalized. It is crucial to respect the integrity of the audit process and allow it to run its complete course.
The Auditor General reassures the public that once the reports have undergone the necessary audit cycle, by Section 160 (1) (e) of the 1997 Constitution, they will be made available for public access on the National Audit Office’s website (www.nao.gm). Each of us has a role to play in the accountability cycle, and media organizations, as prominent sources of information, should ensure that they report accurate and professional content for the benefit of the public.
