In addition, the fuel register was not properly maintained as the register did not show the fuel balance for the period under review. It was also observed from the total chits which amounted to Le122,231,250 (one hundred and twenty two million, two hundred and thirty one thousand, two hundred and fifty Leones) as recorded in the fuel register. However, only Le81,300,000 worth of chits were provided for audit review, giving a difference of Le40,931,250.
The ASSL 2016 report further noted that the OARG did not reconcile its fuel register with the register maintained at the fuel station.
The ASSL 2016 report recommended that the Accountant should ensure that a policy was formulated to guide and control the distribution and use of fuel and ensure that a fuel register is maintained and reconciled regularly with the fuel register at the fuel station. In addition, the (OARG) Accountant should also provide explanation why there was a difference between the fuel register and the chits submitted.
In response, the Administrator and Registrar General said: “The total fuel that was allocated to the office for the year under review amounted to Le110,000,000 which was entered in the Vote Service Ledger (VSL) and now available for verification. However, the total fuel utilized for the period under review was Le81,300,000 and the balance of Le28,700,000 was not utilized and carried forward to the FY2017. Chits of the said balance are available for inspection. Management has noted all the concerns and modalities have been put in place to address them.”
The Auditor General commented saying that during the verification exercise, fuel chits and fuel register were submitted but that however, reconciliation and fuel policy were not submitted and that therefore the issues of fuel chits and register were resolved whilst those on fuel policy and reconciliation remain unresolved.
According to the ASSL 2016 report, revenues collected could not be traced to the Consolidated Revenue Fund Account (CRFA). The auditors observed that the sum of Le17,535,000 (seventeen million, five hundred and thirty five thousand Leones) was transferred from the transit account operated at the Sierra Leone Commercial Bank (SLCB) to be remitted to the CRFA.
The ASSL 2016 report stresses that the said amount cannot be traced to the CRFA account at the Bank of Sierra Leone (BSL).
It was recommended that the Commissioner of NRA in collaboration with the Sierra Leone Commercial Bank should provide evidence of payment to the CRFA within 15 days of receipt of this report; otherwise the appropriate authority would be advised.
In response to the above, the Administrator and Registrar General stated that the transit account was controlled and operated by NRA.
No response was received from the NRA in respect to this query, according to the ASSL 2016 report and therefore this issue remains unresolved.
Meanwhile, the ASSL 2016 report which has been sent to Parliament will be debated upon by Members of Parliament.