Director General of Sierra Leone Civil Aviation Authority (SLCAA), Musayeroh BarrieThe Public Accounts Committee (PAC) of Parliament, chaired by Deputy Speaker Hon. Ibrahim Tawa Conteh, has discovered a significant discrepancy in revenue reconciliation at the Sierra Leone Civil Aviation Authority (SLCAA) following a review of the Auditor-General’s most recent report on Sierra Leone’s accounts.
The audit findings, as well as the PAC’s subsequent engagement with Authority officials, point to systemic weaknesses in revenue management and inter-agency controls that have resulted in NLe28,777,169 (Twenty-eight billion, seven hundred and seventy-seven million, one hundred and sixty-nine thousand Old Leones) remaining unaccounted for in operational funds.
According to the Auditor-General’s report, auditors confirmed that a total of NLe157,104,530.86 (one hundred and fifty-seven billion, one hundred and four million, five hundred and thirty thousand Old Leones) was deposited into the SLCAA revenue account at the Bank of Sierra Leone.
According to the revenue-sharing provisions outlined in Section 32(2)(a-c) of the Civil Aviation Act, 2023, 80% of such deposits — totalling NLe125,683,625 (one hundred and twenty-five billion, six hundred and eighty-three million, six hundred and twenty-five thousand Old Leones) — should have been transferred to the Authority’s Operational Account. Audit verification, however, revealed that only NLe96,906,456 (Nine-six billion, nine hundred and six million, four hundred and fifty-six thousand Old Leones) were transferred.
The difference between the expected transfer and the amount actually transferred to the operational account is NLe28,777,169 (twenty-eight billion, seven hundred and seventy-seven million, one hundred and sixty-nine thousand Old Leones).
The PAC’s review identifies several governance and operational concerns that contribute to the shortfall and make reconciliation difficult. The National Revenue Authority (NRA) controls the Authority’s revenue account at the Bank of Sierra Leone, rather than the SLCAA itself, despite the fact that the Civil Aviation Act specifies the revenue-sharing ratio. PAC members were informed that the NRA has not consistently informed the Authority about funds deposited into the account, a communication lapse that jeopardises SLCAA activities and complicates timely and accurate reconciliation.
Committee members also pointed out that underpayment of revenue to the Authority appears to be a recurring issue. During meetings with SLCAA officials, the PAC was advised that the Authority’s persistent underpayment could be addressed if it were allowed to manage its revenue account directly, with the statutory 20% share transferred to the NRA as needed, rather than the current arrangement in which the NRA retains control.
In light of these findings, the PAC made specific recommendations and directives. The Committee directed the Director-General of the SLCAA to seek immediate recovery of the NLe28,777,169 (Twenty-eight billion, seven hundred and seventy-seven million, one hundred and sixty-nine thousand Old Leones) shortfall and to submit evidence of action taken to ASSL for verification. It also recommended that reconciliations be performed regularly so that any discrepancies are immediately communicated to the NRA, the Financial Secretary, and the Accountant General for corrective action.
