By Binta Jaiteh
Batou Drammeh, the Finance Officer of Farafenni Hospital has revealed that the total expenditure for the year ended 31st December amounted to D22,731,509.88.
The Finance Officer disclosed this during her appearance before the Parliament’s Finance and Public Accounts Committee on the presentation of the 2016 and 2017 financial statements on Tuesday.
During her presentation, Ms. Drammeh explained that the hospital has an opening balance of three million, five hundred and twenty thousand, four hundred and twenty-five dalasi, and fifty-four butut. Adding that it has a total revenue of 29 million, ninety-four thousand, one hundred and fifty dalasis, forty-seven butut, with a surplus of six million, three hundred and sixty-two thousand, six hundred and forty-one dalasis fifty-eight butut.
He continued that the total expenditure in 2017 is thirty-five million, four hundred and fifty-seven dalasi, three hundred and one and forty-nine butut.
He stated further that the hospital’s total expenditure stands at thirty-six million, two hundred and forty thousand, nine hundred and sixty-eight dalasi, and fourteen bututs with a surplus of nine million, two hundred and sixteen thousand, three hundred and thirty-three dalasi thirty-five butut.
Sering Mass Jallow, Auditor at NAO said there was financial fraud of D76,840, and D87,014 for the donation account and the subvention respectively. Adding that, this misappropriation was not disclosed in the financial statement.
“With regards to the finding of the 2017 financial report, the auditors noted that the review of the financial statement and the underlined financial record revealed an understatement of D4,900 of allowances paid to doctors” while an overstatement of D22,838.86 was noted in respect of the subvention account disclosed in the financial statement, the auditor explained.
Auditor Jallow disclosed the implication saying the figures disclosed in the financial statement were misstated, poorly reviewed, and supervised during the preparation of the financial statement.
He said they requested the management to investigate this for adjustment in the financial statement, and ensure that proper and regular reviews are performed before final disclosures of information in the financial statement.
However, the auditor further commented that the misstatement of the financial statement was corrected in the revised financial statement and due diligence must be exercised to avoid future occurrences. No disclosure of fraud cases and their discussion with management and review of financial records revealed fraud totaling D163,840 involving hospital funds during the period under review. These appropriations were not disclosed in the financial statement.
“Auditors further commented that management should establish adequate internal control to mitigate the risk of fraud and the identified fraud cases should be identified in the revised 2016 financial statement.
