By: Sulaiman Aruna Sesay

According to the Audit Service Report for 2022, the Sierra Leone Maritime Administration fails to pay Goods and Service Taxes. This information made known in the Auditor General’s Report 2022. According to the AG’s report, a total of SLE840, 039.55 was included in several contracts as GST and paid by the Administration but there was no evidence of payment of these GST amounts to the NRA to justify its inclusion into the contracts. The Director of Finance should ensure that evidence of payment of GST to the NRA is submitted to the ASSL.

Official respond from Maritime clearly stated that, Goods and Service Taxes are supposed to be paid by third parties that have transacted with the Administration. “The onus is on them to make the said payments and to make available to us the said evidence. We have GST evidence of the said payments and will be made available to you for verification,” Maritime responded.

According to the AG’s report, evidence of payment of GST to NRA totalling of SLE9, 000 (representing 1% of the total amount) was submitted and verified, leaving a balance of SLE831, 039.55. The issue remains undisclosed.

The AG’s report also brought to light the over-payment of Daily Subsistence Allowances. According to the AG’s report, the government of Sierra Leone in 2021 issued a Daily Subsistence Allowances (DSA) Policy for ministries, departments and agencies which repeal any existing policies. The report added that, there was no evidence that the Administration implemented the new DSA policy used by all government institutions or MDAs.

The AG’s report observed that the rate used to calculate the DSAs paid were different from those in the new policy. In FY 2022, the institution paid SLE176, 400 as DSA using the old instead of the new rates which should have announced to SLE120, 147.75. This resulted in overpayment of DSA by US$56,252.25. The report recommended that the Director of Finance should recover from the beneficiaries the overpaid amount, and refund same into the Administration’s account. “We have started implementing government’s DSA policy with immediate effect,” they said.

The Auditor’s commented, “There was no evidence that the overpaid amount of US$56,252.25 has been refunded into the Administration’s account. The issue remains unresolved.”