In the new report from the Auditor General’s office, several public organizations were singled out for their administrative and financial management. It is in this context that the New Upper Kala Sugar Complex (N-SUKALA-SA) was cited. The 2020 annual report was submitted on Tuesday, October 12, 2021, to the President of the Transition, Colonel Assimi Goïta, by the Auditor General, Samba Alhamdou Baby.
In fact, in the Auditor General’s 2020 annual report, financial irregularities were noted in the management of the New Upper Kala Sugar Complex (N-SUKALA-SA), for the financial years 2016, 2017, 2018 and 2019 (September 30 ). They amount to 8.92 billion FCFA.
According to the report, the chief accountant recorded in the accounts purchases of spare parts not supported by the required supporting documents; the amount of these irregularities amounts to CFAF 38.16 million.
The Director General did not pay the management fees and commitment fees due to the State for a total amount of CFAF 4.64 billion, of which CFAF 3.09 billion for management fees and 1 , CFAF 55 billion for commitment fees in accordance with the provisions of the loan agreement.
For the 2016 financial year, the finance and accounting director did not record depreciation charges in the accounts. These are costs relating to materials, tools and pumping station equipment, for a total amount of CFAF 1.23 billion.
The financial and accounting director and the chief accountant have made a provision for depreciation of damaged sugar stocks of 3,617.965 tonnes, with a value of 2.16 billion FCFA, the physical existence of which has not been proven or by the effectiveness or by the documents of entry and exit of stocks of the stores.
The finance and accounting director made fictitious software purchases. Indeed, it proceeded to the payment of an amount of 23.95 million FCFA representing the value of a software of human resources management with a capacity of ten thousand (10,000) employees, whereas the aforementioned software does not has not been delivered or installed on computers at N-SUKALA-SA.
It also paid 5.85 million FCFA under the Right to Use Applications (DUA) “Export Compta et Immo. Sage Saari i7 ”, while this right is included in the purchase cost of said software. The total amount of irregularities stands at CFAF 29.8 million, the report said.
In addition, the Director General made fuel purchases which were not received for an amount of CFAF 326.77 million. The Finance and Accounting Director, in the same document, made irregular payments. He paid the invoices of a service provider for a total amount of CFAF 500.94 million to a company other than said service provider, and whose name does not appear in any clause of the service contract.
The Financial and Accounting Director was unable to produce any mandate issued by the service provider to the company receiving the payments.