By: Fatou Krubally
A parliamentary committee Thursday gave Gambia International Airlines (GIA) July 31st 2026, deadline to address a series of weaknesses uncovered in the airline’s audited 2022 financial statements.
The National Assembly’s Public Enterprises Committee (PEC) has given the Board and Management of GIA the deadline to address a series of financial management, procurement and governance weaknesses uncovered in the airline’s audited 2022 financial statements.
The directive forms part of the committee’s report on the scrutiny of the audited financial statements, management letters and activity reports of state-owned enterprises for the year ended 2022.
Among the key findings were weaknesses in the management of imprest funds, including those used for Hajj operations. Auditors found that while the airline’s Staff Service Rules specify imprest rates, they do not provide clear procedures for requesting, approving and retiring the advances. The report also noted that outstanding imprests had risen sharply to D687,872.29 by the end of 2022, while some retired imprests had not been reflected in the accounting system.
The committee directed GIA to revise its Accounting Policy and Procedures Manual, clear all outstanding imprests and submit evidence of compliance by the July deadline.
Lawmakers also raised concerns over Hajj-related imprests, citing the absence of spending limits, inadequate supporting documentation for expenditure and payments made through imprests to institutions instead of direct bank transfers. The committee further questioned unsupported payments, including USD4,021 reportedly paid to Gambian cooks without receipts and USD5,000 transferred to the Gambian Consulate in Jeddah without supporting expenditure records.
The report further highlighted unresolved bank reconciliation issues involving millions of dalasis in unidentified credits, debits, uncredited lodgements and unpresented cheques across several bank accounts. The committee instructed management to investigate the discrepancies and submit updated reconciliations.
In addition, the committee expressed concern over long-standing non-moving account balances carried over during the migration from the Access accounting system to Finnex, directing management to investigate and clear the balances from the general ledger.
On procurement, lawmakers found that GIA breached provisions of the Gambia Public Procurement Regulations in the purchase of a crew van, a generator set and a Toyota pickup. According to the report, advance payments exceeding the prescribed limits were made without the required bank guarantees or approval from the Gambia Public Procurement Authority, while mandatory standstill periods and notifications to unsuccessful bidders were not observed.
The committee also faulted the airline over recruitment practices after auditors found that several staff members were appointed without following procedures outlined in the Staff Service Rules. Some personnel files also lacked mandatory health certificates and security clearances.
The report further cited weaknesses in Hajj revenue management after auditors found unpaid balances relating to sponsored pilgrims and seats allocated without evidence of payment. Although invoices were subsequently raised following a special audit, the committee ordered management to pursue recovery of the outstanding amounts and report progress to Parliament.
Other concerns included amendments to handling charge notes without documented approval, procurement activities initiated outside the Procurement Unit and significant budget overruns in several expenditure areas.
The committee said GIA’s Board and Management must strengthen internal controls, improve financial discipline and ensure full compliance with public finance and procurement regulations, stressing that implementation reports on the outstanding recommendations must be submitted to parliament by 31 July 2026.
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