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VICTORIA, Seychelles — The Finance and Public Accounts Committee (FPAC) of the National Assembly took the Seychelles Maritime Academy (SMA) to task on Thursday over a string of findings raised in the Auditor General’s 2024 report, including a suspense account that operated for years without an approved framework, fixed assets that were not recorded, and utility bills that remained unpaid.
Academy principal secretary for fisheries Roy Clarisse led the SMA team at the committee sitting. The institution was transferred from the Ministry of Education to the Ministry of Fisheries, Agriculture and the Blue Economy in April 2024, a move the principal secretary said had been accompanied by renewed focus on financial controls, the parliamentary record of the hearing shows.
The first issue raised concerned the suspense account, into which substantial revenue from hostel rentals, auditorium hire, cafeteria rent, short course fees and T-shirt sales was deposited, alongside expenditure. The audit traced payments of R2,186,626 in 2023 and R3,557,161 in 2024, leaving a balance of R6,053,480 at the end of 2024. Clarisse explained that the suspense account operated under a general framework issued to all professional institutions before the academy was moved, and that proper terms of reference were agreed with the Ministry of Finance earlier this year. The committee was told the framework now sets spending limits, payment procedures and authorised signatories.
Auditors also found that fixed assets were purchased from the suspense account rather than the recurrent budget. Seventeen instances totalling R487,458 were identified in 2023 and a further 14 totalling R624,466 in 2024, none of which were entered in the fixed asset register. Clarisse told the committee that assets had since been registered manually and that the academy was liaising with the Ministry of Finance to install dedicated asset software in the Department of Information and Communication Technology.
On banking, the audit identified daily receipts totalling R234,591 that were not deposited on the official working day, with funds left unbanked for periods ranging from 50 to 108 days. Clarisse acknowledged the gap and said the academy had only one accountant at the time the backlog built up. The committee heard that a new accountant has since been hired and the ledger is being brought up to date. The principal secretary confirmed that financial records had not yet been corrected to reflect acquisition value and depreciation, but said the work would be taken forward.
Utility bills were a recurring theme. Three unpaid invoices worth R144,000, R89,711 and R34,771 were placed on the record by administrative and HR manager Gemma Souris, who said some bills had remained unpaid despite efforts to reduce them. The committee heard that budget allocations for utilities had not changed despite rising tariffs and usage, and that air conditioning load was a particular pressure point. Hon. Churchil Gill asked the Ministry of Finance to explain why requests for increased allocations had not been approved, and Clarisse replied that no explanation had been given.
On a more constructive note, the committee endorsed the academy’s partnership with the Colombo International Nautical and Engineering College, CINEC, signed in 2023 to support management and training services. The audit confirmed that CINEC had delivered on several core obligations, including curriculum, external training and technical support, with the academy maintaining its Standards of Training, Certification and Watchkeeping (STCW) compliance under the International Maritime Organization framework. The original agreement, due to expire on 31 August 2024, has been extended to the end of the year to allow an independent performance review.
Solar panels donated to the academy are now being installed over the car park and are expected to reduce utility bills within two weeks. The committee heard that rooftop panels are also under consideration, although recovering the capital cost remains a challenge.
Sources cited: 1. Wikipedia, “International Convention on Standards of Training, Certification and Watchkeeping for Seafarers”,
