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NAO records that Government failed to obtain IATA approval to allow airlines to include the fee in tickets; airlines were unwilling to add more charges as the government has already imposed numerous other fees on them; this led to manual cash collection at the terminal. "This is the heart of it: the fee could not be embedded into ticketing, and the workaround became cash collection at the airport the very method that creates the highest accountability risk.” The short answer is that the failure could be both deliberate and negligent. It happened because the Government in particular GCAA failed to provide transparent financial data and evidence of consultation mandated by the IATA before approval is granted. If getting the approval was so important to them why did the government fail in this duty to meet industry standard for approval? This raises a very important point because in Mr Khalid’s view, the fee is in reality ‘immigration charges’ and therefore is discriminatory against any person arriving in The Gambia by any other means of transport (i.e. car, bus, or boat)