A committee reviewing the disposal of livestock belonging to former president Yahya Jammeh has uncovered significant irregularities in the records relating to the sale of the cattle.

According to the committee’s analysis, the livestock sales report stated that 725 cattle were sold across three farms, Kanilai, Farato and Banjulinding.

However, when the figures for each farm were added together, the total came to 724 cattle, leaving one animal unaccounted for.

Although the discrepancy appears small, the committee said it reflects broader problems of poor record keeping and unreliable reconciliation of cattle inventories during the sales process.

Financial inconsistencies were also identified. Records submitted to the committee indicated that the cattle sales generated D8,302,000, which was reportedly deposited into a Trust Bank account designated under a court order for proceeds relating to Jammeh’s assets.

However, the bank statement reflected a deposit of D8,303,000, creating a difference of D1,000.

The committee noted that while the difference could be due to a clerical error, it highlights wider concerns about incomplete financial reconciliation and the absence of a verifiable audit trail for funds collected during the auctions.

More serious discrepancies were found in relation to the Kanilai farm. In the case of The State vs. Yahya A. J. J. Jammeh, records indicated that 445 cattle were sold in Kanilai. However, the livestock report claimed that 625 cattle were disposed of at the same farm, leaving 180 cattle unaccounted for.

The committee said the unexplained difference raises concerns about the accuracy of the inventory and suggests the possibility of unrecorded sales, misappropriation, or loss of cattle before or during the auction.

The records submitted to the committee showed that the Kanilai cattle sales generated D6,102,000.

The committee also stated that it could not verify the financial records for Farato and Banjulinding farms because bank statements and detailed sales records for those locations were not included in the documents provided.

As a result, the pricing, valuation and reconciliation of the cattle sold at those farms could not be confirmed.

Overall, the committee concluded that the numerical inconsistencies, missing bank documentation and unexplained variances demonstrate serious lapses in inventory management, accounting transparency and procedural compliance in the disposal of the livestock under a High Court order.

The committee therefore called for a comprehensive forensic reconciliation to establish the actual number of cattle sold and the total proceeds that should have accrued to the state.

By Adama Makasuba