By Amin Kef (Ranger)
The 2024 Audit Report on the Sierra Leone Civil Aviation Authority (SLCAA) has provided important clarifications regarding issues surrounding the management of Foreign Travel Tax (FTT) revenues and the sharing of statutory funds within the country’s aviation sector. Furthermore, the report does not indict the SLCAA for fraudulent activities or wrongdoing but rather highlights administrative gaps involving other Government institutions responsible for the collection and reconciliation of the revenues in question.
The report, prepared by the Office of the Auditor General as part of the routine annual audit of public institutions, examined financial transactions relating to the Foreign Travel Tax, a levy imposed on international air passengers departing Sierra Leone. The tax is collected through systems administered by the National Revenue Authority (NRA) and is expected to be shared with the Sierra Leone Civil Aviation Authority in accordance with existing statutory arrangements.
One of the key observations raised in the audit relates to the non-submission of assessment records for the Foreign Travel Tax amounting to NLe100,728,181.59, as reflected in the Integrated Tax Administration System (ITAS). The audit team noted that despite several requests, the assessment documentation for the tax collections was not submitted for verification.
However, the report clearly indicates that the responsibility for maintaining and producing these records lies with the National Revenue Authority, which is the institution mandated to assess and collect the Foreign Travel Tax. The absence of those records therefore raised concerns about documentation and reconciliation processes within the revenue collection system rather than any misconduct by the Sierra Leone Civil Aviation Authority.
In addressing the matter, the audit report specifically recommended that the Acting Commissioner of the Domestic Tax Department within the NRA provide the outstanding assessment records for audit inspection. That recommendation was aimed at ensuring proper verification of the figures recorded in the national tax administration system and strengthening transparency in the management of Government revenues.
Another issue highlighted in the audit concerns the non-transfer of statutory revenue shares due to the SLCAA. According to the report, an amount of NLe20,611,604.65 was deducted from the Authority’s revenue account. Based on the revenue-sharing framework governing the Foreign Travel Tax, the Sierra Leone Civil Aviation Authority is entitled to an 80 percent share of certain proceeds to support the regulation, safety oversight and development of the aviation sector.
The audit noted that the Authority’s share of NLe16,489,283.72 had not been transferred to its operational account, thereby affecting the institution’s cash flow and potentially hindering its ability to perform its statutory functions effectively.
Importantly, the report did not attribute that failure to the Management of the SLCAA. Instead, the audit team recommended that the Accountant General’s Department and the Financial Secretary ensure that the outstanding amount owed to the Authority is transferred without delay. The report further advised that evidence of the payment be submitted to the Office of the Auditor General for verification in order to close the audit query.
Those recommendations underscore that the issues raised in the audit relate primarily to the reconciliation, documentation and transfer of funds managed by the institutions responsible for collecting and distributing the Foreign Travel Tax.
The audit also emphasized the need for stronger financial coordination between the National Revenue Authority, the Accountant General’s Department and the Sierra Leone Civil Aviation Authority. Establishing clear reconciliation mechanisms and ensuring timely transfer of statutory revenues would improve financial accountability and allow the Authority to continue carrying out its mandate of regulating and overseeing Sierra Leone’s aviation sector.
Industry observers note that the SLCAA plays a critical role in maintaining aviation safety standards, regulating airlines and airports and ensuring compliance with international civil aviation requirements. The availability of statutory revenue allocations is therefore essential for sustaining the Authority’s operational capacity and supporting the continued growth of Sierra Leone’s aviation industry.
Against that backdrop, the 2024 Audit Report should be viewed as a technical assessment intended to strengthen financial accountability across institutions rather than as evidence of misconduct by the Sierra Leone Civil Aviation Authority.
It is therefore important that public commentary on the report accurately reflects its contents. Sensational and misleading headlines suggesting fraudulent activity by the Authority distort the findings of the audit and undermine responsible journalism. Headlines must reflect the factual substance of a story, not exaggerations designed to create public alarm.
Media practitioners and commentators have been urged to carefully review the details of the report before drawing conclusions. Misrepresenting audit observations as evidence of corruption when the report itself clearly assigns responsibility elsewhere amounts to nothing short of gutter journalism.
Ultimately, the 2024 Audit Report presents an opportunity for institutions such as the National Revenue Authority and the Accountant General’s Department to strengthen documentation procedures, ensure accurate reconciliation of Foreign Travel Tax collections and promptly transfer statutory funds due to the Sierra Leone Civil Aviation Authority. By addressing those administrative gaps, the Government can reinforce transparency, restore public confidence and ensure that the aviation regulator continues to function effectively in safeguarding Sierra Leone’s air transport sector.
