SLE2, 162,303.08.
SLE1, 127,044.19
SLE513, 710
SLE1, 828,573
SLE831,039.55.
US$56,252.25
US$337,294.
SLE3, 518,983.98
SLE1, 192,878
SLE3, 000,000
SLE3, 000,000
SLE271, 454.77
US$62,479
SLE8, 170,153
By: Sulaiman Aruna Sesay
The Auditor General’s Report 2022 reveals that the Sierra Leone Maritime Administration was making withdrawal without vouchers and related supporting documents such as invoices, delivery notes, and report to substantiate the use of funds.
The AG’s report made it clear that transactions were made without payment vouchers and relating supporting documents. According to the AG’s report, bank withdrawal totalling of (SLE5,584,602.15 ) withdrawn without payment vouchers and related documents such as requests, invoices, delivery notes and reports to substantiate the use of the funds. 
The report added that, they were unable to ascertain whether proper public financial management procedures were followed.
In an official respond from SL Maritime, they assured to provide relevant documentation for verification. “Payment vouchers and supporting documents in respect of payment totalling (SLE3,422,299.07) representing 61% of the total expenditures were submitted and verified, leaving a balance of SLE2,162,303.08”, the Auditor’s commented.
In relation to the payment without adequate supporting documents, according to the AG’s report, they observed that payment totalling SLE10,292,006 were without supporting documents such as invoices, delivery notes, end-user requests, receipts and back-to-office reports. The report added that, payments of totalling SLE1,127,044.19 were without evidence of approval from the Acting Executive Director.
Official respond from Maritime clearly stated that, relevant supporting documentation will be made available for verification. The AG’s report recommended that, the Director of Finance should submit the missing supporting documents to ASSL or otherwise, the amount should be paid back into the Administration’s account. The report also suggested that, evidence of approval from the former Acting Executive Director should be submitted for audit inspection or otherwise, the amount should be disallowed and refunded into the Administration’s account and evidence of refunds submitted to the ASSL.
The Auditor’s comment pointed out that, from the total payment of SLE10,292,006, adequate supporting documents totalling SLE3,711,209.34 representing 36% of the queried amount were submitted and verified, leaving a balance of SLE6,580,796.99 and the issue remains unresolved. The report also noted that, there was no evidence of approval for payment totalling SLE1, 127,044.19. The issue remains unresolved.
