The recent 2024 audit report concerning the Sierra Leone Civil Aviation Authority (SLCAA) has unveiled significant issues surrounding financial management, particularly related to the Foreign Travel Tax (FTT) and shared revenue arrangements. These findings highlight critical lapses in record-keeping and transparency that could hinder the operational effectiveness of the authority.
One of the most alarming revelations from the audit is the non-submission of the Foreign Travel Tax (FTT) assessment records. Despite multiple requests from the audit team, the SLCAA failed to provide documentation for FTT revenue amounting to NLe100,728,181.59, as recorded in the Integrated Tax Administration System (ITAS). This lack of accountability reflects a serious breakdown in the record-keeping processes of the Domestic Tax Department, raising concerns about transparency and governance within the authority.
In light of these findings, the audit team has recommended that the Acting Commissioner of the Domestic Tax Department take immediate action to submit the overdue FTT assessment records for thorough audit inspection. Moreover, the report calls on the Accountant-General to establish robust procedures ensuring systematic sharing of all FTT revenues between the SLCAA and the Government of Sierra Leone. Such measures are essential not only for transparency, but also for ensuring that accurate records are maintained for future audits and reference.
The audit findings did not stop there; another significant concern emerged around the non-receipt of shared revenue, which has direct implications for the SLCAA’s operational capabilities. Specifically, the report noted that NLe20,611,604.65 had been deducted from the SLCAA revenue account, yet the corresponding 80% revenue share, amounting to NLe16,489,283.72, had not been transferred to the SLCAA’s operational account. This failure to transfer the statutory share of revenue could severely affect the authority’s cash flow and impede its ability to effectively carry out its mandated functions.
To address this issue, the audit team strongly recommended that the Financial Secretary act promptly to ensure the outstanding revenue of NLe16,489,283.72 is transferred to the SLCAA operational account without delay. Furthermore, it was advised that evidence of this payment should be submitted to the Office of the Auditor-General for verification, fostering greater accountability.
Additionally, management at the SLCAA was urged to establish a mechanism for timely reconciliation and transfer of statutory revenue shares to prevent such delays in the future. The implementation of effective financial controls and procedures will be crucial in ensuring that the authority can operate efficiently and fulfill its responsibilities without disruptions caused by cash flow issues.
The findings of the 2024 audit report serve as a critical reminder of the importance of transparency, accountability, and efficient financial management within public sector organizations like the Sierra Leone Civil Aviation Authority. By addressing these financial deficiencies, the SLCAA can enhance its operational effectiveness and contribute more positively to the overall aviation sector in Sierra Leone.
As the government and relevant authorities act on these recommendations, it is imperative that they prioritize establishing clear protocols and ensuring that all financial transactions and records are meticulously documented. Doing so will reinforce public confidence in the authority and its management of critical aviation resources, ultimately benefiting the country’s transport infrastructure and fostering economic growth.
