Guide · updated 25 October 2026
The Gambia Securiport audit: findings, responses and corrections
The National Audit Office reviewed the Securiport contract and fee collections from 1 September 2019 to 31 May 2021 1. It recorded procurement and collection-control findings, plus responses from Securiport and GCAA 1. The contract split each USD 20 fee into USD 15 for Securiport and USD 5 for GCAA 1. GCAA said joint accounts were active by June 2022, the accrued government share had been paid and three officials were monitoring collection and reconciliation 1. Some findings remained open.
- Audit period
- 1 September 2019 to 31 May 2021 1.
- Fee
- USD 20 on arrival and USD 20 on departure 1.
- Contractual split
- USD 15 to Securiport and USD 5 to GCAA 1.
- Recorded correction
- Joint accounts, payment of the accrued GCAA share and three monitoring officials 1.
| Question | What the official management letter records |
|---|---|
| Was the revenue split USD 10 to Securiport and USD 10 to government bodies? | No. The contract quoted by the audit sets USD 15 for Securiport and USD 5 for GCAA 1. |
| Did the audit record management responses? | Yes. Securiport and GCAA responses appear beside the findings 1. |
| Were joint accounts created? | GCAA said joint GTBank accounts were operating by June 2022 and all deposits were being paid into them 1. |
| Was the earlier government share paid? | GCAA said the accrued 25 percent had been paid. The auditor kept the separate direct-collection point open 1. |
| Did the audit declare D274 million as a final proven loss? | The management letter sections checked do not state D274 million as a final audited loss. They discuss D164,053,036 in accrued arrears and recommend legal advice before further payment and possible recovery 1. |
Why manual collection began
The contract expected airlines to collect the fee. Securiport and GCAA said an IATA code was not obtained, leading to physical collection at the terminal with government approval 1. The auditor said government did not participate directly in collection and kept that point unresolved 1.
What changed in the collection controls
GCAA said the earlier arrangement was corrected through joint accounts with both GCAA and Securiport as signatories. It said deposits went into those accounts under instructions to distribute 75 percent to Securiport and 25 percent to GCAA. It recorded payment of the accrued GCAA share and the assignment of three senior officials to monitor collections and reconcile the accounts 1.
What remained disputed
The audit questioned the procurement route, direct collection, some receipt evidence and the D164,053,036 arrears payment 1. Securiport said the contract shifted payment liability to government after the IATA code was not secured and that government bodies checked the figures. The auditor maintained its recommendation for legal advice before further payment and possible recovery 1.
Questions and answers
What is the official contractual revenue split?
USD 15 to Securiport and USD 5 to GCAA from each USD 20 fee 1.
Did the audit omit the company and agency responses?
No. The management letter prints responses from Securiport and GCAA beside the findings 1.
Did every finding remain unchanged?
No. The report records corrective action on the joint accounts and the accrued government share. It kept other points open 1.