The Management of the National Human Rights Commission (NHRC), on Tuesday, 19 May 2026, responded to issues raised by auditors from the National Audit Office regarding fuel allocations, withholding tax payments, and private number plates undertaken by the Commission.
The NHRC gave their response to these and other issues during the presentation, consideration, scrutiny, and adoption of their 2021, 2022, and 2023 activity reports and financial statements before Members of the Finance and Public Accounts Committee (FPAC) of the Gambia’s National Assembly.
Additionally, the NHRC clarified matters concerning the late payment of the Commission’s withholding tax and the use of private number plates on all its vehicles.
The Rights Commission’s responses came following issues raised by the auditors from the National Audit Office (NAO), after conducting an audit on the Commission pursuant to section 160 (1)(C) of the 1997 Constitution.
The objectives of the audit exercise are to gain assurance that proper and up-to-date books of accounts are maintained by public institutions at all times, and to ensure that subventions and assistance received are properly and promptly accounted for and used for the purposes they were provided.
In its audit report, the NAO noted that from the review of the Commission’s minutes of meetings, an Internal Auditor on pay grade 7.3 was allocated a monthly fuel coupon of D8,000.00, effective January 2023, totaling D96,000.00 for the year.
“However, there was no evidence to show that staff of similar grades received the same allocation,” the NAO reported, recommending that NHRC management regularize and rectify the anomaly.
The NAO also raised concern in their audit report about the use of private number plates by the Commission without evidence of due authorization, and the late payment of withholding tax as stipulated in Sections 94 and 95 of the Income and Value Added Tax Act, 2012.
NHRC’s Written Responses: In a written response to the auditors, which was presented before Members of FPAC, the NHRC indicated that the position of the Internal Auditor is unique within the NHRC, and said this is key to maintaining compliance with the Paris Principles on financial transparency and autonomy.
“Consequently, the Commission concluded that based on her unique skill and experience and the need to retain her services, it was essential to enhance the remuneration package of the Internal Auditor,” the NHRC responded.
Deliberating further, the Commission added that “in reaching this decision, they also considered the fact that the Auditor is due for retirement at the end of the year” and decided to include the allocation of fuel coupons. While noting and accepting the audit concern, the Commission said they “will ensure to include the withholding tax returns and payments together with the monthly PAYE and Social Security returns” regarding the issue of withholding tax payments.
Additional Oral Responses: Regarding the Internal Auditor, the Commission maintained that they have been adhering to the above-mentioned policies, and that the concerned Internal Auditor has since retired.
“We have been ensuring that the decisions of the Commission are guided by policy, as recommended by the auditors,” the NHRC said. “The issue affects the Internal Auditor who has retired.”
In further commenting on the issue, auditors from the National Audit Office told members of the NHRC: “We will follow up with that subsequently in the next audit, and we will see whether it resurfaces.”
Regarding the withholding tax payment, the NHRC maintained their written response to the issue raised by the auditors, and in their deliberations, the auditors said they will follow up on the development during subsequent audit exercises on the NHRC.
Furthermore, the NAO also raised concern about the use of private number plates without any evidence of authorization and reported that their findings were revealed in a letter dated 12 August 2021, with reference indicated. The NHRC wrote to the Inspectorate of Police requesting private number plates for National Human Rights vehicles.
The auditors added that the Commission went ahead to use the private number plates before approval was received, and expressed risk concerns in case the vehicles were found to be non-compliant.
They said this might lead to disruption in operations, including possible fines or restrictions on the use of such vehicles. The auditors therefore recommended that NHRC management follow up with the relevant authorities to obtain the necessary approval for the use of private number plates.
However, NHRC management replied that this was necessary for security reasons, and that was why they secured private number plates for all their vehicles.
The Rights Commission defended that this was particularly necessary “after a commissioner’s home was attacked,” and said the Commission did not just go ahead to use the number plates before approval was given without reason.
“The IGP issued the number plates in response to our letter, thus signifying approval,” the NHRC indicated in their response.
However, the NAO auditors said they will have to review the said response in their subsequent review, but clarified that as far as they are concerned, the response from the IGP was not reviewed by the team in relation to the finding.
