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    President Bio Welcomes World Bank Regional Vice President, Reaffirms Commitment To Transformative Development Partnership

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ACC vs. SLFA – The Burden of Proof Rests on the Auditee

by Sierra Leone Monitor
14 April 2025
Reading Time: 2 mins read
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ACC vs. SLFA – The Burden of Proof Rests on the Auditee
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By Morlai Ibrahim Kamara

FIFA’s annual funding to its member federations—intended to support football development—has increasingly become a double-edged sword, particularly in Africa. While many federations claim these funds are used for youth development programs, FIFA’s mandate does not restrict usage solely to such initiatives. However, mismanagement and a lack of transparency have turned this support into a breeding ground for corruption and political ambition.

In Sierra Leone, the President of the Sierra Leone Football Association (SLFA), Thomas Daddy Brima, along with Secretary General Mohamed Benson Bawoh and Finance Officer Ibrahim Bah, was recently detained by the Anti-Corruption Commission (ACC). They were held overnight at the Criminal Investigation Department (CID) before being released on bail.

ACC Commissioner Francis Ben Kaifala confirmed that the arrests stemmed from ongoing investigations into serious allegations of financial mismanagement, procurement irregularities, and abuse of office under Brima’s leadership.

President Brima, however, maintains his innocence, insisting that the SLFA’s financial records are open for scrutiny.

Key Allegations Under Investigation:

– Misappropriation of Funds

– Improper Administrative Practices

Key Findings:

– Suspicious Fund Transfers: Between June 2021 and January 2025, a total of $720,144 was transferred from SLFA accounts to President Brima’s personal accounts. Only $100,000 has been linked to legitimate allowances. The remaining $620,000 remains unexplained, allegedly used to “refund” pre-financed trips and activities.

– Unexplained Local Transfers: NLe 498,200 was also transferred to Brima without supporting documentation or explanation.

– Lack of Documentation: Numerous reimbursements were made to Brima without sufficient evidence or receipts. Some payments were even made in cash—contrary to both FIFA and SLFA financial protocols.

While FIFA funding is intended to strengthen football governance and development, it has unfortunately become a political tool. In many African countries, it has fueled the ambitions of federation officials, enabling them to build powerful campaign machinery or transition into political roles. Strict FIFA policies prohibiting government interference have created an environment where local sports ministries and anti-graft agencies are powerless to act—even when serious allegations arise.

FIFA’s intent behind limiting government interference is to ensure stability and independence in football administration. The policy was designed to prevent the arbitrary removal of elected officials by politically motivated ministers. Indeed, national football teams often carry more symbolic weight and unity than politicians, which explains the intense interest in their administration.

Yet, the protection this rule provides has been widely misinterpreted. Many federation officials now believe they are answerable only to FIFA, regardless of financial misconduct. Governments that dare to act—by suspending or investigating these officials—risk sanctions or bans from international competitions.

FIFA has reinforced this perception by frequently punishing governments for what it deems interference, even in the face of credible corruption allegations.

According to Lara Taylor-Pearce, former Auditor General of Sierra Leone with over 27 years of experience in public and private financial oversight:

“The burden of proof rests on the auditee.”

In auditing terms, the organization being audited—not the auditor—is responsible for providing adequate evidence to validate their financial statements and transactions. The auditor’s role is to assess the evidence and determine whether there are material misstatements. Therefore, it is the SLFA—not the ACC or FIFA—that must justify how funds were used.

If President Brima is to restore trust among football stakeholders and the people of Sierra Leone, he must go beyond denial. He must address these serious allegations with transparency, accountability, and a clear paper trail. Anything less threatens not only his leadership but also the integrity of football in the country.

Tags: Anti-Corruption Commission (ACC)Francis Ben KaifalaThomas Daddy Brima
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