A forensic audit by R4 Forensics has uncovered a web of gross financial misconduct at the Civil Aviation Authority of Botswana (CAAB).
Preliminary findings from the audit suggest that CAAB systematically misrepresented its financial position. Government subventions were allegedly recorded as revenue, enabling the authority to declare profits that did not exist.
The practice concealed sustained losses, with investigators estimating that between P50 million and P70 million may have been lost over the past four years. The authority is now understood to be operating at a deficit, contradicting earlier financial presentations that suggested stability.
The investigation was initially triggered by CAAB’s internal audit unit, which identified irregularities in the payroll system, including payments amounting to roughly P6 million into so called ghost accounts, fictitious or inactive accounts used to divert funds. What began as a targeted probe into payroll controls was subsequently broadened after newly appointed chief executive Thuto Toise ordered that the scope be expanded to include all financial and operational areas of the authority and an independent auditor,R4 Forensics commissioned to conduct a forensic audit.
That decision appears to have exposed a far wider pattern of alleged abuse. The forensic audit details a payroll fraud scheme involving more than 50 ghost employee accounts used to siphon funds over an extended period. The findings suggest that the mechanism may not have been isolated, with claims that senior officials channeled bonus payments through proxy accounts linked to these ghost employees, potentially to avoid tax liabilities and bypass standard payroll reporting systems.
The revelations echo an earlier case involving a suspended payroll officer at CAAB, who was accused of orchestrating the diversion of more than P6 million through ghost accounts. According to media reports at the time, the officer allegedly indicated that he would not act alone and threatened to implicate members of executive management.
He was suspected internally of having close links to executive management and was believed to have facilitated the routing of bonus payments, including the so called 13th Cheque, through ghost accounts to obscure income and evade taxation. The forensic audit’s findings appear to lend weight to those earlier allegations, suggesting that the misuse of payroll systems may have been embedded at multiple levels within the organisation.
Procurement practices have also come under scrutiny. The audit, carried by Robert Masitara’s R4 Forensics, flagged repeated use of direct contractor appointments, bypassing competitive tender processes. In some cases, companies linked to individuals within CAAB were allegedly awarded contracts. Cost escalations appear significant. A refurbishment project at Maun airport, initially budgeted at P50,000, reportedly increased to P3.7 million, with no clear justification provided in the audit findings.
Revenue collection systems were found to be similarly vulnerable. Aeronautical charges collected manually at airports could not be fully accounted for. The absence of robust tracking mechanisms appears to have created opportunities for revenue diversion, further compounding the authority’s financial difficulties.
The audit also highlights alleged abuse of employee benefits and allowances. Investigators cite instances of fraudulent overtime claims as well as travel per diem payments claimed for trips that did not occur. These practices, while individually smaller in scale, contribute to what the report characterizes as a broader pattern of financial indiscipline.
Beyond financial misconduct, the findings raise operational and regulatory concerns. Critical navigational equipment has reportedly remained unserviceable for extended periods despite maintenance contracts being awarded. At Maun airport, radar systems have allegedly been non-functional since December 2025.
The audit further points to the alleged issuance of air operator certificates under irregular circumstances, a finding that could have implications for regulatory compliance within the local aviation sector.
Governance failures emerge as a central theme. According to the audit, these issues were not escalated to the previous board, with management allegedly presenting an overly favourable account of the authority’s performance.
In a related development, CAAB has placed several senior officials on administrative leave as part of ongoing internal processes linked to the investigation. Those affected include Director Human Capital and Administration Services Ontibile Radira, Director Finance and Procurement Kebagaise Segakise, Director Airport Services Isaac Mabote, Director Airport Engineering and Maintenance Christopher Diswai, as well as Manager of Projects. The authority has described the leave as administrative and precautionary, stating that it does not constitute a finding of misconduct or guilt, and that the affected individuals are restricted from performing official duties or engaging staff on work related matters unless authorised.
The preliminary findings from R4 Forensics depict an organization where financial controls, procurement discipline and operational accountability may have been systematically undermined. The scale of the alleged irregularities, spanning accounting practices, payroll systems, procurement processes and regulatory functions, points to challenges that extend beyond isolated incidents.