By: Kemo Kanyi
The Mayor of Kanifing Municipal Council (KMC), Talib Ahmed Bensouda, appeared before the Local Government Commission of Inquiry (LGCI) on Monday.
Appearing before the commission, he was questioned about KMC’s adherence to the Financial Manual in managing its financial operations.
The Chairperson of the Commission, Jainaba Bah, referenced Section 36 of the Financial Manual, which states that the Auditor General must ensure that council accounts are prepared in accordance with the Manual and comply with other applicable statutory requirements. She emphasized that, in her understanding, Councils are expected to be guided strictly by the provisions of the manual.
“So, is it your understanding that where there are inconsistencies, council resolutions should override what is provided in this legislation?” she asked.
Mayor Bensouda responded that the Financial Manual serves as a guideline promoting best practices and that councils should comply with it. However, he added that when the Council believes the Manual conflicts with the Local Government Act, it reserves the discretion to prioritize the Act.
“In our view, the Local Government Act carries more weight because it is an enacted law, while the Financial Manual is a policy document meant to guide practice,” he explained.
Chairperson Bah pressed further, questioning whether it is appropriate for councils to rely on their resolutions instead of following legislation that has not been amended.
Mayor Bensouda insisted that KMC’s decisions are guided by the Local Government Act and that any divergence from the Financial Manual is typically based on recommendations from the Finance Committee, Finance Director, and the Chief Executive Officer (CEO).
The Chairperson highlighted a broader concern that current financial systems in councils are inadequate and hinder proper financial reporting.
“Is it advisable, or correct for the Council to comply with the provisions of the Financial Manual?” she asked.
In response, Mayor Bensouda affirmed his belief that the administrative arm of the Council should comply with the Manual as much as possible.
“Yes, it is my view that the CEO, Finance Director, and administration should follow the Financial Manual. That’s my position, and I respect the processes,” he concluded.