It added that for each of six court fines levied in the year under review, it was noted that one of the receipt showed a higher value (i.e. the actual court fine) while the other showed a lower value (which was recorded in the NRA‟s cashbook).

This anomaly resulted in a difference of Le4,650,000 which was not brought to account. On the other hand, it was noted from the records that 26 convicted persons who were supposed to pay court fines totaling Le26,290,000 or serve jail sentences did not pay such fines, nor did they serve their jail terms. 

It was recommended that the Magistrate of Bombali District’s Magistrate Court should ensure the following within 15 days of receipt of the report:  Reconciliation between the records of the Court and the NRA should be done, and the sum of Le4,650,000 and any other monies recovered paid into the Consolidated Revenue Fund Account through the NRA; that evidence to prove that the 26 convicted persons either paid their court fines or served their jail sentences should be made available for verification; and that in future, regular reconciliation should be done between the Court and the NRA and any identified discrepancy investigated and rectified. In addition, such reconciliations should be retained for audit and references purposes.

Furthermore, the ASSL which carries out annual audit on ministries, departments and agencies to determine how public funds allocated to them were accountably and transparently dispensed found that a total of 246 case files in respect of court cases were not made available for inspection.

It was recommended that the Magistrate should ensure that the files in question are made available for verification within the regulatory timeframe. In the meantime, the matter remains unresolved, according to the Audit 2016 report.