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REPUBLIC OF GHANA
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014 This report has been prepared under Section 11 of the Audit Service Act, 2000 for presentation to Parliament in accordance with Section 20 of the Act.
Richard Quartey Auditor General Ghana Audit Service 3 August 2015
This report can be found on the Ghana Audit Service website at www.ghaudit.org
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The Director, Communication Unit Ghana Audit Service Headquarters Post Office Box MB 96, Accra. Tel: 0302 664928/29/20 Fax: 0302 662493/675496 E-mail: [email protected] Location: Ministries Block 'O'
© Ghana Audit Service 2015 REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE – UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014
TABLE OF CONTENTS
Para(s) Page
Transmittal letter i
PART I
MANDATE, SCOPE AND AUDIT OBJECTIVES 1 - 4 1
PART II
EXECUTIVE SUMMARY 5 – 55 3
PART III Ashanti Region 56-99 11 Brong Ahafo Region 100-156 21 Central Region 157-210 33 Eastern Region 211-253 45 Greater Accra Region 254-282 56 Northern Region 283-311 63 Upper East Region 312-344 70 Upper West Region 345-386 78 Volta Region 387-433 88 Western Region 434-463 98
Appendices
REPORT of the AUDITOR–GENERAL on the PUBLIC ACCOUNTS OF GHANA, PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS for the financial year ending 31 December 2014
TRANSMITTAL LETTER
Ref. No. AG.01/109/Vol.2/96 Office of the Auditor-General Ministries Block ‘O` P. O. Box M96 Accra Tel. (0302)662493 Fax (0302)765496 3 August 2015
Dear Honourable Speaker,
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014
I have the honour to forward to you to be laid before Parliament, my report on the audit of public Pre-University Educational Institutions for the financial year ended 31 December 2014 in accordance with Article 187(5) of the 1992 Constitution.
2. This report is a consolidation of unresolved significant findings and recommendations made during routine audits of the institutions which have been formally conveyed in management letters and annual reports to the management of the institutions.
3. The report is structured in three parts. Part I outlines our mandate, scope and objectives for the audit, while Part II provides an executive summary of the results of the audit and our recommendations. Part III deals with the details of significant financial irregularities and recommendations on regional basis.
4. Aside from 103 Institutions that failed to prepare and submit their annual financial Statements, our review of the accounts of the institutions noted infractions and financial indiscipline on the part of Heads of the Institutions valued at about GH¢13.1 million.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for i the financial year ended 31 December 2014 5. Significant among the irregularities which have been recurring over the years and have appeared in my previous reports included, unsupported payments, uncompetitive procurements, unaccounted stores, payments made without works orders, payroll as well as tax irregularities among others.
6. The persistent failure of Heads of the institutions to comply with the provisions of the financial regulations and accounting instructions is noted as the bane of these irregularities. Additionally, the institutions have attached no seriousness to the establishment of Audit Report Implementation Committees to pursue the implementation of recommendations of Auditor-General reports as well as internal monitoring reports to ensure improvement in the financial management of the institutions.
7. I re-emphasize my previous recommendations that the Director-General of Ghana Education Service should intensify monitoring of the institutions to instill compliance and also mete out punitive sanctions to recalcitrant Heads.
8. I would like to express my appreciation to the Director-General of Ghana Education Service and management and staff of the various institutions for the cooperation accorded my staff during the audits. I also acknowledge the dedication and commitment of my staff in carrying out the audits.
Yours faithfully
RICHARD Q. QUARTEY AUDITOR-GENERAL THE RT. HON. SPEAKER OFFICE OF PARLIAMENT PARLIAMENT HOUSE ACCRA.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for ii the financial year ended 31 December 2014 REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014
PART I
MANDATE, SCOPE AND AUDIT OBJECTIVES
Introduction The accounts and financial statements of public Pre-University Educational Institutions for the financial year ended 31 December 2014 have been audited in accordance with the provisions of Article 187(2) of the 1992 Constitution of the Republic of Ghana. This report summarises the significant findings from our audits and is hereby submitted to the Honourable Speaker to be laid before Parliament as required by Article 187(5) of the Constitution.
2. The audits were conducted in line with standards of the International Organisation of Supreme Audit Institutions (INTOSAI) and considered criteria established for public financial management in the Financial Administration Act, 2003 (Act 654), Financial Administration Regulations, 2004 (LI 1802), Public Procurement Act, 2003 (Act 663), the Financial and Accounting Instructions (FAI) for Senior High Schools, Colleges of Education and Educational Units issued by the Ghana Education Service (GES), Ministry of Finance Stores Regulations, 1984, Internal Revenue Act, 2000 (Act 592), Value Added Tax Act, 1998 (Act 546) and Audit Service Act, 2000 (Act 584).
Scope and audit objectives 3. Our audits were guided by Section 13 of the Audit Service Act, 2000 (Act 584) which requires the Auditor-General to examine, as he thinks fit, the accounts of audited institutions and ascertain, among others, whether in his opinion; The accounts have been properly kept All public monies collected had been fully accounted for and the applicable rules, regulations and procedures are sufficient to provide
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 1 the financial year ended 31 December 2014 effective check on the assessment, collection and proper allocation of revenue. Monies had been spent for the purposes for which they were appropriated and expenditures made as authorised. Essential records were maintained and the applicable rules and procedures applied were sufficient to safeguard and control the assets of the institutions. Financial activities of the institutions had been undertaken with due regard to economy, efficiency and effectiveness; and The financial statements of the institutions give a true and fair view of their financial positions.
4. The audit findings and recommendations, which are presented on Regional basis, have been discussed with Heads of the institutions and formally communicated to them in management letters and in annual audit reports for their comments and necessary action.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 2 the financial year ended 31 December 2014 PART II
EXECUTIVE SUMMARY
5. Controls established by management of the institutions were fairly satisfactory. However the persistent failure of managements to comply with the financial rules and regulations is the main cause of irregularities and lapse which have been summarized in the table below and in the ensuing paragraphs.
Summary of financial irregularities for 2014 Type of irregularity Amount (GH¢) Percentage Cash management 4,502,400.96 34.3 Payroll 553,697.87 4.2 Procurement/Stores 6,177,043.77 47.1 Contract 1,202,331.12 9.2 Tax 682,939.48 5.2 Total 13,118,413.20 100.0
Misappropriation of funds 6. Cash embezzlements in the sum of GH¢80,906.23 occurred at four Institutions during the year 2014 which involved unauthorized insertions on cheques to withdraw cash from School accounts, manipulation of official receipts to conceal fees collected and outright dissipation of cash withdrawals.
7. We held the opinion that the frauds occurred because the Heads and Accountants did not exercise effective supervision over cash receipting and banking duties. We recommended to the managements to sanction officials who failed to effectively supervise the errant officials and report the thefts to the Police for their investigations and possible prosecution.
Misapplication of funds 8. Management of Annor Adjaye Senior High School at Half Assini collected a total amount of GH¢40,388.00 from 654 students in the 2012/2013 and 2013/2014 academic years to supply them with anniversary cloth but misapplied the amount on administrative expenses.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 3 the financial year ended 31 December 2014 9. To avert possible student agitation, we recommended to management to procure and distribute the cloths or credit the accounts of the paid up students.
Payments from cash collections 10. Management of two institutions directly disbursed GH¢29,179.60 from fees collected without lodging the gross amount to bank.
11. We recommended full lodgment of revenue and for all disbursements to be subjected to the prescribed payment procedures.
Unaccounted payments 12. Some 85 institutions made payments totaling GH¢3,458,809.60 without supporting the disbursements with documentations such as purchase orders, invoices, ways bills and in some cases payment vouchers to justify the transactions, neither did they provide records to confirm delivery of the items to their stores.
13. We recommended recovery of the total amount involved from the Heads and Accountants of the institutions with sanctions.
Fees owed by past students 14. One hundred and twenty-five past student of St. Augustine Senior High School, Bogosu owed GH¢9,612.26 in unpaid fees due to management’s failure to enforce its fees collection policies.
15. We recommended for officials whose inaction resulted in the unpaid amount to be surcharged as a measure to prevent recurrence of such losses.
Unapproved fees 16. The Headmistress of Tuobodom Senior High School charged an unapproved Electronic Communication fee of GH¢3.00 per student and collected GH¢5,568.00 from students for services that were not rendered. 17. We recommended refund of the amounts to the students and urged the managements to report the conduct of the officer to the Ghana Education Service for sanctions.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 4 the financial year ended 31 December 2014 Uncredited payment orders 18. The Accountant of Twifo Praso Senior High School lodged a total amount of GH¢18,460.00 in payment orders into the School’s account with the Twifo Praso Branch of GCB over a period of two years but the Bank did not credit the School with the amount.
19. We urged management to prevail on the Bank to credit the school’s account or make a formal complaint to the Regional office of the Bank in Cape Coast for redress.
Unretired imprest 20. Management of 13 institutions failed to ensure that imprests totaling GH¢63,376.00 granted to officials for specific purposes were retired.
21. We recommended that the amounts should be converted into advances and recovered from the salaries of the staff involved.
Salary payments to separated staff 22. Twenty Institutions did not see to the prompt stoppage of salary payments to deceased, resigned or retired employees and as a result paid GH¢226,366.72 as unearned salaries.
23. We recommended that the amount should be recovered from the Heads and Accountants who reneged on their responsibilities in ensuring prompt stoppage of the payments and subsequent sanctions.
Unrecovered advances 24. Thirty-nine Institutions were owed GH¢239,272.30 in overdue advances as repayment of the amounts were left at the discretion of the beneficiaries.
25. We recommended to managements of the affected Institutions to recover the outstanding amounts from other entitlements of the defaulters.
Uncollected rent 26. The Accountants of seven institutions failed to ensure that occupants of official bungalows paid monthly rent resulting in unpaid rent totaling GH¢88,058.85.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 5 the financial year ended 31 December 2014 27. We recommended to management of the institutions to ensure payment of monthly rent charges and recover all unpaid rent.
Unrecovered advances 28. Thirty-nine Institutions were owed GH¢239,272.30 in overdue advances as repayment of the amounts were left at the discretion of beneficiaries.
29. We recommended to managements of the affected Institutions to recover the outstanding amounts from cash entitlements of the defaulters.
Uncollected rent 30. As occurred with advances, the Accountants of seven institutions allowed occupants of official bungalows who had defaulted in the payment of GH¢88,058.85 rent to remain in occupancy of the buildings without recovering the unpaid amounts.
31. We recommended to managements of the schools to ensure payment of current and previous rentals and consider ejecting defaulting tenants to forestall further accumulation of debts.
Avoidable medical expenses on students 32. Management of Sefwi Wiawso Senior High School incurred GH¢4,317.00 on medical expenses on 69 students who suffered from food poison due to poor preservation of food served at the dining hall of the school.
33. We recommended that management should ensure strict adherence to financial regulations and maintain clean surroundings with fumigation to avoid a recurrence.
Uncompetitive procurements 34. Fifty-five Institutions procured supplies costing GH¢4,329,098.46 by sourcing for price quotations from one supplier only which did not accord with the Public Procurement Act, 2003. Even though some of the transactions were not high value items, continued disregard of the law would normalize the irregularity and which could create avenues for fraud.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 6 the financial year ended 31 December 2014 35. I have again directed my field staff to separately compile a list of all violations of the Procurement Act, 2003 for a report to be made to the Public Procurement Authority. We also recommended compliance with the Act.
Overpayments for supplies 36. The Heads and Accountants of two Schools did not cross check computations on supply invoices and ended up paying GH¢5,260.00 in excess of due amounts.
37. We recommended recovery of the GH¢5,260.00 from the Heads and Accountants for not exercising due care.
Unaccounted stores/fuel 38. Fifty-six institutions paid GH¢1,782,695.66 for fuel and other stores without any record to show for their delivery, custody and usage. In all the cases, there were no independent confirmations by the storekeepers or transport officers to attest to the supplies which cast doubt on the authenticity of transactions.
39. We recommended that the Heads and Accountants who authorized and effected payments should be surcharged for the losses.
Payments without works orders and completion certificates 40. Heads of 30 institutions flouted Section 16 of FAA, 2003 and Stores Regulation 1522 by paying a total of GH¢601,919.08 without works orders or certificates of completion. The propriety of the payments could therefore not be confirmed.
41. We urged managements of the Institutions to enforce the Regulation and pay for repair works only on the strength of works orders and completion certificates.
Unauthorised issue of stores 42. A Storekeeper of Adanwomase Senior High School issued items valued at GH¢28,680.15 from the school’s store without the Headmaster’s authorization but no action was taken by the Headmaster against the Storekeeper for his breach of discipline.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 7 the financial year ended 31 December 2014 43. We recommended to the Headmaster to sanction the Storekeeper and also ensure that all store transactions are authorised to avoid pilfering and misuse.
Library books not returned 44. A total of 811 textbooks were taken away by past students of two Schools who completed in the 2013/2014 academic year. The continued retention of the books was not reported by the Librarians to the Headmasters for the managements to recover them prior to their exit from the Schools. Thirteen students and 27 teachers of Bongo Senior High School also did not return 40 library books valued at GH¢1,120.00 on their due dates.
45. We recommended to the Heads of the Schools to surcharge the Librarians or other officials whose inaction occasioned the loss with the replaceable value of the books. We also urged the Head of Bongo Senior High School to retrieve the 40 books and adhere to the School’s policies on library management.
Unused school materials 46. The Board of Governors and management of Nyakrom Senior High School introduced a new uniform for the 2014/2015 academic year when stocks of the old uniform materials valued at GH¢16,550.00 and purchased in 2013 had not been exhausted. We were of the view that management should have allowed parallel usage of the two cloths until the old stock is exhausted to avoid a possible loss to the School.
47. We urged the management to reconsider its decision and allow parallel usage of both cloths until the existing stock is depleted or be held liable to refund the cost of the old materials.
Stolen assets 48. Cases of theft occurred at two institutions where a Double Decker Refrigerator and 43-inch Television Set with a market value of GH¢6,049.00 were stolen and 964 cutlasses, 3,321 hoes and 1,285 scrubbing brushes valued at GH¢12,850.50 were not accounted for.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 8 the financial year ended 31 December 2014 49. We urged management of the institutions to report the theft to the Police for investigations and hold the officials who received the sanitation and cleaning items liable for their replacement.
Uncompleted projects in use 50. Two uncompleted GETFund projects, a Kitchen & Dining Hall Block and a Dormitory Block at Notre Dame SHS, Fiapre were being used as the project had come to a halt due to lack of funding. Total amount injected into the projects to date was GH¢1,202,331.12.
51. To avoid future price hikes for completion, we urged the managements to liaise with the Ministry of Education to secure additional funding from GETFund Secretariat to complete the projects.
Statutory tax infractions 52. Thirty-nine Institutions did not deduct GH¢95,931.94 withholding taxes from gross payments to suppliers while 31 Institutions deducted GH¢215,590.95 but did not remit the amounts to the Ghana Revenue Authority (GRA). We also found at 25 institutions that management procured supplies from non-VAT registered entities in direct violation of Regulation 184(3) of FAR 2004, and four institutions paid VAT of GH¢6,193.69 on supplies without demanding VAT invoices.
53. These irregularities recurred because no sanctions were applied to the errant officials and so I have directed a compilation of all such cases for a formal report to be made to the Commissioner-General of GRA for appropriate sanctions to be applied to officials involved. We also recommended to the Heads to remit all taxes deducted to GRA.
Non-functioning Audit Report Implementation Committees 54. Twenty-four institutions had not established Audit Report Implementation Committees (ARICs) to ensure implementation of audit recommendations. Seven others had ARICs but were not functional. These accounted for the recurrence of irregularities which have become a common feature in the operations of the institutions.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 9 the financial year ended 31 December 2014 55. We urged the various managements to facilitate creation of the Committees where there are none and also ensure that the existing Committees are functional to pursue the implementation of audit recommendations.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 10 the financial year ended 31 December 2014 PART III
ASHANTI REGION
Introduction 56. The number of Pre-University Educational Institutions which operated in the Ashanti Region during the 2014 financial year was 107. The Institutions are of the following categories:
No. Type of Institution No. 1. Senior High Schools 74 2. Senior High/Technical Schools 21 3. Senior High Commercial Schools 2 4. College of Education 6 5. Technical Colleges of Education 1 6. Agric Senior High Schools 1 7. Special Schools 2 Total 107
Summary of significant findings and recommendations
57. Six schools paid a total amount of GH¢127,015.20 for maintenance and repairs of their vehicles and equipment without works orders and certificates of satisfactory completion of works. We recommended that management of the institutions should ensure that requests for works and repairs are always accompanied by works order and a certificate issued on satisfactory completion of work before payments are made.
58. Contrary to the requirement of Section 17, Part VI of the Financial and Accounting Instructions 10 schools paid a total amount of GH¢289,558.39 to suppliers and service providers but failed to attach the relevant expenditure supporting documents such as receipts, invoices etc. to authenticate the payments. We recommended recovery of the amounts from the Heads and Accountants of the institutions to chest.
59. Five separated staff of Mampong Technical College of Education and Antoa Senior High School were paid unearned salaries of GH¢30,123.84. We
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 11 the financial year ended 31 December 2014 recommended to Heads of the schools and the Accountants to recover the unearned amounts from the separated staff and take steps to delete their names from the Government payroll.
60. Six schools procured goods and services totaling GH¢434,322.23 without obtaining alternative price quotations in contravention of Section 43(1) of the Public Procurement Act, 2003 (Act 663). We recommended that management of the schools should comply with the provisions of the procurement law at all times.
61. Five schools procured goods amounting to GH¢668,578.35 without accounting for them in the store records whilst management of Bonwire Senior High/Technical School also purchased fuel and lubricants valued at GH¢4,116.00 but failed to account for these in their vehicle log books. We recommended that management of the institutions should provide evidence of receipt and use of the items for which the monies were paid, failing which the Heads and Accountants should be surcharged with the amounts involved.
62. The Storekeeper of Adanwomase Senior High School contravened Section 28 of Part IX of FAI and issued items totaling GH¢28,680.15 from the school’s stores without authorization by the Head of the school or a delegated officer. We recommended to the Headmaster to sanction the Storekeeper and also ensure that all store transactions are authorised to avoid pilfering and misuse.
63. Our audit at six schools disclosed non-deduction of five per cent withholding tax of GH¢10,309.82 from a total payment of GH¢206,187.80 made to suppliers of goods and services. We recommended that management of the schools should pay the amount to GRA with the option of recovery from the payees as stipulated by Section 88 of the Act.
64. Management of Amaniampong Senior High, Mampong and Mankranso Senior High Technical, Tepa withheld five percent tax of GH¢20,951.03 from payments totaling GH¢419,020.60 made to suppliers of goods and services but failed to remit the amount to GRA. We recommended immediate remittance of the tax to GRA to avert the imposition of penalties.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 12 the financial year ended 31 December 2014 65. Management of four schools procured goods and services from non- VAT registered entities and as a result, avoided the payment of GH¢20,088.39 as VAT revenue to the State. We recommended that management of the institutions should ensure strict adherence to the provisions in the FAA by transacting business with only VAT registered entities to avoid sanctions.
66. Contrary to Section 30 of the Audit Service Act, 2000 (Act 584), six schools had not set up ARICs in their institutions, whilst the seventh, Nkawie Senior High School had an ARIC but was wrongly composed of management staff and a member of the Board of Governors. We recommended to management of the institutions to establish ARICs to ensure speedy implementation of recommendations in audit reports.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 67. The institutions failed to prepare revenue and expenditure estimates for their internally generated funds for approval by their Boards of Governors as prescribed by Part II, Section I of the Financial and Accounting Instructions (FAI). In the case of Government grants, the institutions relied on their quarterly allocations of funds by the Regional Director of Education as approved estimates.
State of the accounts 68. The number of institutions in the region increased from 104 to 107 in 2014 as a result of Government’s decision to absorb Presby Senior High School, Kwamang, Ghana Muslim Mission Senior High School, Kumasi and Kofiase Adventist Senior High School, Mampong. All the 107 institutions complied with Section 41(1a) of the Financial Administration Act, 2003 (Act 654) by preparing and submitting their Financial Statements for 2014 within three months after the end of the year for audit validation.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 13 the financial year ended 31 December 2014 69. This shows a remarkable performance by the institutions as against their performance in 2013 where 22 institutions failed to submit their financial statements within the statutory deadline.
Operational results 70. During the 2014 financial year, the 107 institutions received a total income of GH¢535,379,177.61. The corresponding expenditure was GH¢531,268,194.83, resulting in a net surplus of GH¢4,110,982.78.
Income Expenditure Surplus/Deficit Item (GH¢) (GH¢) (GH¢) Government Grant 382,111,431.43 382,111,439.43 (8.00) Boarding 126,407,880.39 125,363,130.50 1,044,749.89 HIPC Fund 17,929,949.72 16,183,179.72 1,746,770.00 Miscellaneous 8,929,916.07 7,610,445.18 1,319,470.89 Total 535,379.117.61 531,268,194.83 4,110,982.78
Sundry debtors – GH¢5,221,091.89 71. Ghana Education Service policy that debars Heads from sacking students for non-payment of fees and inefficient debt collection strategies by school managements resulted in student, staff and others owing GH¢5,221,091.89 to the institutions at the end of the year. The table below provides a summary of the sundry debtors with details in Appendix “D”.
Debtor Amount (GH¢) Percentage Students 4,681,671.99 89.67 Staff 468,169.10 8.97 Others 71,250.80 1.36 Total 5,221,091.89 100.00
72. We reiterated our earlier recommendation that Heads of the institutions should liaise with the Ghana Education Service and the Ministry of Education to formulate policies to enhance payment of fees. Additionally, we requested the institutions to put in place prudent measures to ensure prompt recovery of debts from staff and others.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 14 the financial year ended 31 December 2014 Creditors – GH¢9,533,373.35 73. At the close of the 2014 financial year, the institutions owed a total amount of GH¢9,533,373.35 to the Ghana Revenue Authority, suppliers of goods and services and students. The table below provides a summary of the creditors with details at Appendix ‘E’.
Creditor Amount (GH¢) Percentage Ghana Revenue Authority 1,987,109.75 20.8 Suppliers 7,075,437.20 74.2 Students 470,826.40 5.0 Total 9,533,373.35 100.0
74. The Heads of the institutions intimated that their inability to discharge their liabilities to the suppliers was occasioned by students’ failure to pay school fees coupled with inadequate and erratic funding by Government.
75. We urged Heads of the institutions to make efforts to pay their creditors to maintain their trust and confidence.
MANAGEMENT ISSUES
Cash irregularities
Payments without works orders and performance certificates – GH¢127,015.20 76. Notwithstanding Section 16 of Financial Administration Act, 2003 (Act 654) and Stores Regulation 1522 which requires the use of works orders and performance certificates before payments for works, six schools paid a total amount of GH¢127,015.20 for maintenance and repairs of their vehicles and equipment without works orders and certificates of satisfactory completion of works. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Ejisuman SHTS 8,135.00 2. Krobea Asante Tech/Voc. Institute 6,808.00 3. Mankranso SHTS 65,726.20 4. Konongo Odumasi SHS 12,000.00 5. Collins SHS 28,858.00 6. Beposo SHTS 5,488.00 Total 127,015.20
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 15 the financial year ended 31 December 2014 77. We recommended that management of the institutions should ensure that requests for works and repairs are always accompanied by works order and a certificate issued on satisfactory completion of work before payments are made.
Unsupported payments – GH¢289,558.39 78. Section 17, Part VI of the Financial and Accounting Instructions (FAI) for schools and educational units directs that, invoices, receipts and other relevant supporting documents should be attached to payment vouchers.
79. On the contrary, 10 schools paid a total amount of GH¢289,558.39 to suppliers and service providers but failed to attach the relevant expenditure supporting documents such as receipts, invoices etc. to authenticate the payments. The details are provided below:
No. Name of Institution Amount (GH¢) 1. Akumadan SHS 3,350.00 2. Barekese SHS 16,500.00 3. Esaase Bontefufuo SHTS 31,896.75 4. St. Louis Training College, Kumasi 173,447.00 5. Yaa Asantewaa Girls SHS, Kumasi 2,229.00 6. Presby SHS, Bompata 6,460.00 7. Konongo Odumasi SHS 31,877.00 8. Agogo Presby Training College 4,000.00 9. Kofi Agyei SHTS 7,728.64 10. T. I. Ahmadiyya SHS, Fomena 12,070.00 Total 289,558.39
80. We were unable to ascertain the propriety of the payments and therefore recommended recovery of the amounts from the Heads and Accountants of the institutions to chest.
Payroll irregularity
Unearned salaries – GH¢30,123.84 81. Contrary to Regulation 297(1) of FAR, 2004 which require heads of departments to stop the payment of salaries to a public servant when that public servant has been absent from duty without leave or reasonable cause or
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 16 the financial year ended 31 December 2014 has been convicted, resigned, retired or deceased, five separated staff of Mampong Technical College of Education (GH¢11,139.78) and Antoa Senior High School (GH¢18,984.06) were paid unearned salaries of GH¢30,123.84.
82. We recommended to Heads of the schools and the Accountants to recover the unearned amounts from the separated staff and take steps to delete their names from the Government payroll.
Procurement and stores irregularities
Uncompetitive procurements – GH¢434,322.23 83. Section 43(1) of the Public Procurement Act, 2003 (Act 663) require procurement entities to obtain alternative price quotations from as many sources as practicable but from at least three different sources. We noted however, that six schools named below procured goods and services totaling GH¢434,322.23 without obtaining alternative price quotations.
No. Institution Amount (GH¢) 1. Amaniampong SHS, Mampong 290,683.40 2. Bankoman SHS, Effiduase 4,000.00 3. Krobea Asante Tech/Voc. Institute 16,944.00 4. OkomfoAnokye SHS, Agona 79,149.63 5. T.I. Ahmadiyya SHS, Fomena 26,228.90 6. Collins SHS, Konnongo 17,316.30 Total 434,322.23 84. We were not able to ascertain whether the schools obtained fair prices for the goods and services they procured. We recommended that management of the schools should comply with the provisions of the procurement law at all times.
Unaccounted stores – GH¢672,694.35 85. Five schools procured goods amounting to GH¢668,578.35 without accounting for them in the store records thus contravening Section 35(2) of the Financial Administration Act, 2003 (Act 654). The breakdown is shown below:
No. Institution Amount (GH¢) 1. Adu Gyamfi SHS, Agona 482,159.50 2. Bonwire SHS 3,200.00
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 17 the financial year ended 31 December 2014 3. Okomfo Anokye SHS, Agona 40,834.00 4. SDA SHS, Agona 89,202.40 5. St. Louis SHS, Kumasi 53,182.45 Total 668,578.35
86. In a related development, management of Bonwire Senior High/Technical School also purchased fuel and lubricants valued at GH¢4,116.00 but failed to account for these in their vehicle log books.
87. We recommended that management of the institutions should provide evidence of receipt and use of the items for which the monies were paid, failing which the Heads and Accountants should be surcharged with the amounts involved.
Unauthorised issues of store items – GH¢28,680.15 88. Section 28 of Part IX of FAI for Educational Institutions directs that stores should be issued only after the presentation of properly authorised requisitions and issue vouchers. The Storekeeper of Adanwomase Senior High School however contravened the directive and issued items totalling GH¢28,680.15 from the school’s stores without authorisation by the Head of the school or a delegated officer.
89. We recommended to the Headmaster to sanction the Storekeeper and also ensure that all store transactions are authorised to avoid pilfering and misuse.
Tax irregularities
Failure to deduct withholding tax – GH¢10,309.82 90. Our audit at six schools disclosed non-deduction of five per cent withholding tax of GH¢10,309.82 from a total payment of GH¢206,187.80 made to suppliers of goods and services. The breakdown is shown below:
Amount Paid 5% WHT No. Institution (GH¢) (GH¢) 1. Nsutaman Catholic SHS 95,808.00 4,790.40 2. St. Monicas Training College Mampong 65,605.00 3,280.25
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 18 the financial year ended 31 December 2014 3. Presby SHS, Bompata 6,746.40 337.32 4. Agogo State SHS 17,195.00 859.75 5. Juaso SHTS 9,480.00 474.00 6. Ofoase SHTS 11,362.00 568.10 Total 206,196.40 10,309.82
91. Failure to withhold tax from payments made to vendors contravened Section 84(2) of the Internal Revenue Act, 2000 (Act 592). We recommended that management of the schools should pay the amount to GRA with the option of recovery from the payees as stipulated by Section 88 of the Act.
Failure to remit withheld tax – GH¢20,951.03 92. Management of Amaniampong Senior High, Mampong (GH¢7,164.17) and Mankranso Senior High Technical, Tepa (GH¢13,786.86) withheld five percent tax of GH¢20,951.03 from payments totaling GH¢419,020.60 made to suppliers of goods and services but failed to remit the amount to GRA. This contravened Section 87(1) of Act 592 which requires that taxes withheld should be remitted to GRA within 15 days after the end of the month in which the payments subject to the withholding tax is made.
93. We recommended immediate remittance of the tax to GRA to avert the imposition of penalties. We also advised the Heads and Accountants to desist from such infractions of the tax law in future.
Purchases from non-VAT registered entities – GH¢20,088.39 94. Management of four schools procured goods and services from non- VAT registered entities and as a result, avoided the payment of GH¢20,088.39 as VAT revenue to the State. Procuring goods and services from non-VAT registered entities violates Section 30(2) of FAA, 2003 (Act 654).
No. Institution Amount (GH¢) 1. Christ the King SHS, Obuasi 3,555.00 2. Kumasi Technical Institute 1,892.29 3. SDA SHS, Agona 11,850.00 4. St. Louis SHS, Kumasi 2,791.10 Total 20,088.39
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 19 the financial year ended 31 December 2014 95. We recommended that management of the institutions should ensure strict adherence to the provisions in the FAA by transacting business with only VAT registered entities to avoid sanctions.
Other administrative irregularity
Non-existence of Audit Reports Implementation Committees 96. Section 30 of the Audit Service Act, 2000 (Act 584) provides that an institution which is subject to auditing by the Auditor-General shall establish an Audit Report Implementation Committee (ARIC), which shall ensure that the head of the institution, pursues the implementation of matters in all audit reports as well as financial matters raised in the reports of internal monitoring units in the institution.
97. The Committee is required to annually prepare and forward to Parliament, Office of the President and the Auditor-General, a statement showing the status of implementation of recommendations made in all audit reports and remedial action taken or proposed to be taken to avoid or minimize the recurrence of undesirable features in the accounts and operations of the institution and the time frame for action to be completed.
98. We noted on the contrary, that the six schools listed in the table below, had not set up ARICs in their institutions, whilst the seventh, Nkawie Senior High School had an ARIC but was wrongly composed of management staff and a member of the Board of Governors.
No. Institution 1. Adu Gyamfi SHS, Agona 2. Afia Kobi Girls SHS, Kumasi 3. Kumasi Academy 4. SDA SHS, Agona 5. St. Louis Training College, Kumasi 6. Wesley College, Kumasi 7. Nkawie SHTS
99. We recommended to management of the institutions to establish ARICs to ensure speedy implementation of recommendations in audit reports.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 20 the financial year ended 31 December 2014 BRONG AHAFO REGION
Introduction 100. The Brong Ahafo Region had 76 public sector Pre-University Educational Institutions in operation during the 2014 financial year. These are in the following categories:
No. Type of Institution No. 1. Senior High Schools 59 2. Senior High Technical Schools 3 3. Teacher Training Colleges 3 4. Agric Senior High Schools 2 5. Technical Institutes 2 6. Vocational Schools 5 7. Special Schools 2 Total 76
Summary of findings and recommendations
101. A former Headmistress of Tuobodom SHS approved for the withdrawal of GH¢5,087.00 from the School’s bank account but failed to provide any record to show what the money was used for, whilst an Accountant and Assistant Accounts Officer at Menji Senior High School collected fees totaling GH¢2,664.00 from students but failed to lodge the amounts into the School’s bank account. We recommended that the total amount of GH¢7,751.00 should be recovered from the three officers and paid to chest and the officials sanctioned for breach of financial discipline.
102. Ten schools disbursed a total of GH¢109,152.20 without supporting the payments vouchers with the necessary documents like purchase orders, receipt vouchers and receipts to show that the amounts were due and payable. We recommended recovery of the amounts from the Heads and Accountants with sanctions.
103. A former Headmistress of Tuobodom Senior High School charged an unapproved fee of GH¢3.00 per student per term in the students’ PTA levies and collected a total of GH¢5,568.00. We recommended that management
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 21 the financial year ended 31 December 2014 should credit the amounts collected to the students and report the conduct of the former Head to the Ghana Education Service for sanctions.
104. Three schools recorded unretired imprest of GH¢11,590.00 resulting from the failure of the Accountants to ensure retirement of the amount by the imprest holders. We recommended to Heads of the schools to convert the amounts into advances and recover from salaries or other entitlements of the officials involved.
105. The Headmaster of Kukuom Agric Senior High School delayed in the stoppage of salary payments to separated staff which resulted in the payment of GH¢43,408.18 as unearned salaries. We recommended recovery of the amount from the beneficiaries or the Headmaster surcharged for negligence.
106. Advances totaling GH¢5,195.00 granted to staff of Boakye Tromo SHS, Duayaw Nkwanta and Berekum College of Education had not been paid by the beneficiaries. We recommended to management of the institutions to recover the amounts from other entitlements of the defaulters.
107. Two GETFund projects at Notre Dame SHS, Fiapre were being used even though the projects had not been completed, with total payments to date of GH¢1,202,331.12. We urged management to liaise with the Ministry of Education to secure additional funding from GETFund Secretariat to complete the projects to avoid variations in the contract sum.
108. Management of three institutions purchased fuel costing GH¢24,597.50 but failed to account for the purchase in their vehicle log books. We recommended recovery of the amounts from the Heads and Accountants of the institutions with sanctions.
109. Five schools violated Section 43(1) of the Public Procurement Act 2003 (Act 663) by procuring supplies costing GH¢198,519.19 through sole sourcing. We recommended to Heads of the institutions to comply with the law for competitive prices and value for money.
110. Past students of Berekum Presby and Kukuom Agric Senior High Schools took away a total of 811 library books in their possession at the time
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 22 the financial year ended 31 December 2014 they exited the institutions. We recommended to the Heads of the Schools to surcharge the Librarian and other officials whose inaction occasioned the loss with the replacement value of the books. We also recommended that management of the institutions should put in measures to avert a recurrence.
111. Contrary to Section 35(2a) of FAA 2003, management of eight institutions purchased stores worth GH¢73,306.50 but failed to ensure delivery of the items before authorizing payments to be made. We recommended recovery of the amounts from the Heads and Accountants of the institutions with sanctions.
112. Messrs. Unique Mercy Enterprise of Ahinsan, Kumasi overpriced its invoices for the supply of stationery to the Tuobodom Senior High School which resulted in an excess payment of GH¢4,000.00. We recommended the immediate recovery of the overpayment from the supplier, failing which the amount should be recovered from the Headmistress and Accountant for not exercising due care.
113. Contrary to Section 84(2) of Internal Revenue Act 2000, four schools failed to deduct withholding tax of GH¢8,338.11 from payments totaling GH¢166,762.20 made for goods and services, whilst management of Kwame Danso Senior High School deducted GH¢935.90 from payments made for goods and services but failed to remit the amount to GRA. We recommended strict adherence to the provisions in the tax laws. We also recommended that management of Kwame Danso SHS should remit the tax withheld to GRA without further delay.
114. Management of Berekum College of Education avoided the payment of GH¢4,244.12 as VAT to the State by procuring from non-VAT registered entities. We recommended that management should adhere to the provisions in the Financial Administration Act and Regulations at all times.
115. Twelve 12 institutions had not set up ARICs in violation of Section 30 of the Audit Service Act, 2000 (Act 584). We recommended to management of the institutions to establish ARICs to ensure speedy implementation of recommendations in audit reports.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 23 the financial year ended 31 December 2014 DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 116. The institutions relied on Government grants allocated to them quarterly by the Regional Director of Education and Internally Generated funds as the main sources of funds for running the institutions during the 2014 financial year. The institutions however failed to prepare estimates for their internally generated funds for approval by their Boards of Governors as required by Part II, Section 1 of the Financial and Accounting Instructions for Secondary Schools and Training Colleges.
State of the accounts 117. During the 2014 financial year, 68 out of the 76 institutions representing 89.5 percent submitted their financial statements for the year under review which were duly validated and reports issued. The year’s performance was better than that of the previous year when 60 institutions, representing 84.5% of the 71 institutions which operated during the year prepared and submitted their financial statements for validation. The Institutions that failed to comply with Section 41(1a) of the Financial Administration Act, 2003 in the submission of their annual financial statements to the Auditor-General for audit validation within three months after the end of the financial year are attached as Appendix ‘C’ to this report.
Operational results 118. Total revenue that accrued to the 68 institutions for the 2014 financial year was GH¢168,816,294.49 whilst total expenditure amounted to GH¢166,559,094.01, resulting in a net surplus of GH¢2,257,200.48. A summary of the income and expenditure of the 68 institutions is shown below.
Income Expenditure Surplus/ Deficit Account (GH¢) (GH¢) (GH¢) Government Grant 108,671,319.19 108,671,319.19 0.00 Boarding 49,643,071.31 48,949,695.38 693,375.93 HIPC/Subsidy 7,195,189.19 6,119,294.85 1,075,894.34 Donations/Others 3,306,714.80 2,818,784.59 487,930.21 Total 168,816,294.49 166,559,094.01 2,257,200.48
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 24 the financial year ended 31 December 2014 Debtors – GH¢3,605,452.38 119. Total indebtedness of students, staff and other debtors to the institutions stood at GH¢3,605,452.38 at the end of the year. The breakdown is shown in the table below with details provided in Appendix ‘D.’
Type Amount (GH¢) Percentage Students 3,373,143.66 93.56 Staff 162,692.47 4.51 Others 69,616.25 1.93 Total 3,605,452.38 100
120. We recommended to Heads of the institutions to put in place pragmatic fee collection mechanisms to ensure the timely collection of fees for the efficient running of the schools.
Sundry creditors 121. The 68 institutions that were audited disclosed a creditors’ figure of GH¢1,884,053.71 at the end of the year. The breakdown is shown in the table below and details provided in Appendix ‘E’
Type Amount (GH¢) Percentage Students 118,051.00 6.27 Suppliers 1,640,325.84 87.06 Others 125,676.87 6.67 Total 1,884,053.71 100.0 122. We urged management of the Institutions to redeem their commitments to the creditors to salvage their credibility.
MANAGEMENT ISSUES
Cash irregularities
Misappropriation of funds – GH¢7,751.00 123. We noted that a former Headmistress of Tuobodom SHS approved for the withdrawal of GH¢5,087.00 from the School’s bank account but failed to provide any record to show what the money was used for.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 25 the financial year ended 31 December 2014 124. At Menji Senior High School, an Accountant (GH¢1,764.00) and Assistant Accounts Officer (GH¢900.00) collected fees totaling GH¢2,664.00 from students but failed to lodge the amounts into the School’s bank account.
125. We recommended that the total amount of GH¢7,751.00 should be recovered from the three officers and paid to chest and the officials sanctioned for breach of financial discipline.
Unsupported payments – GH¢109,152.20 126. Ten schools disbursed a total of GH¢109,152.20 on 67 payment vouchers without supporting the vouchers with the necessary documents like purchase orders, receipt vouchers and receipts to show that the amounts were due and payable. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Buoyem SHS 3,883.60 2. Gyamfi Kumanini SHS, Wamahinso 27,046.20 3. Kukuom Agric SHS 28,156.50 4. Kwabre SHS 1,906.00 5. Kwame Danso SHS 2,214.00 6. Mount Camel SHS, Techiman 3,786.00 7. Nkoranza SHTS 4,830.00 8. Techiman SHS 13,469.10 9. Tuobodom SHS 9,334.00 10. Wamanafo SHS 14,526.80 Total 109,152.20
127. We recommended recovery of the amounts from the Heads and Accountants with sanctions.
Unapproved PTA Levies – GH¢5,568.00 128. A former Headmistress of Tuobodom Senior High School, Mrs. Agnes Frimpong added an unapproved Electronic Communication fee of GH¢3.00 per student per term in the students’ PTA levies and collected a total of GH¢5,568.00 during the year. This contravened the directive contained in Circular No. DG.105/11/58 of 30 October 2013 issued by the Director-General of Ghana Education Service which enjoined Heads of schools to collect approved fees only.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 26 the financial year ended 31 December 2014 129. We recommended that management should credit the amounts collected to the students and report the conduct of the former Head to the Ghana Education Service for sanctions.
Unretired imprest – GH¢11,590.00 130. Three schools recorded unretired imprest of GH¢11,590.00 resulting from the failure of the Accountants to ensure retirement of the amount by the imprest holders and no action had been taken against the defaulting officials. The breakdown is shown below:
Institution Amount (GH¢) Buoyem SHS 280.00 Menji Agric SHS 2,866.00 Wamanafo SHS 8,444.00 Total 11,590.00
131. We recommended to Heads of the schools to convert the amounts into advances and recover from salaries or other entitlements of the officials involved.
Payroll irregularities
Unearned salaries – GH¢43,408.18 132. The Headmaster of Kukuom Agric Senior High School delayed in the stoppage of salary payments to separated staff which resulted in the payment of GH¢43,408.18 unearned salaries to three former employees for periods ranging between four months and a year.
133. We recommended recovery of the amount from the beneficiaries or the Headmaster surcharged for negligence.
Overdue advances – GH¢5,195.00 134. The Headmaster of Boakye Tromo Senior High School, Duayaw Nkwanta (GH¢1,195.00) and the Principal of Berekum College of Education (GH¢4,000.00) granted advances totaling GH¢5,195.00 to 10 members of staff but the beneficiaries had not paid the amounts. We noted that management of the institutions had not made any efforts to recover the amounts from other entitlements even after expiry of the repayment period.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 27 the financial year ended 31 December 2014 135. We recommended to management of the institutions to recover the amounts from other entitlements of the defaulters.
Uncompleted projects in use – GH¢1,202,331.12 136. We observed that two GETFund projects, a Kitchen & Dining Hall Block and a Dormitory Block, at Notre Dame SHS, Fiapre were being used even though the projects had not been completed. Total payments made to date on the two projects was GH¢1,202,331.12 with the breakdown as follows:
Contract Payment Last payment Project sum to date date Status (GH¢) (GH¢) Dormitory Block 907,093.20 764,284.74 28/6/11 75% completed Kitchen & Dining 674,290.23 438,046.38 11/7/13 65% completed hall block Total 1,581,383.43 1,202,331.12
137. We urged the managements to liaise with the Ministry of Education to secure additional funding from GETFund Secretariat to complete the projects to avoid variations in the contract sum.
Procurement and stores irregularities
Fuel not accounted for – GH¢24,597.50 138. Management of three institutions purchased fuel costing GH¢24,597.50 but failed to account for the purchase in their vehicle log books. We could not as a result confirm whether the institutions received value for money from those transactions. The breakdown is as follows:
Institution Amount (GH¢) Ahafoman SHS, Goaso 17,572.50 Shalom special school, Nkoranza 3,814.00 Tuobodom SHS 3,211.00 Total 24,597.50
139. We recommended recovery of the amounts from the Heads and Accountants of the institutions with sanctions.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 28 the financial year ended 31 December 2014 Uncompetitive procurements – GH¢198,519.19 140. Five schools procured supplies costing GH¢198,519.19 through sole sourcing. This violated Section 43(1) of the Public Procurement Act, 2003 (Act 663) which requires that quotations should be obtained from at least three different sources. The possibility that the managements did not obtain the items at competitive pricing cannot be overemphasized.
No. Institution Amount (GH¢) 1. Ahafoman SHS, Goaso 99,926.75 2. Buoyem SHS 3,336.00 3. Istiqaama SHS , Koase-Wenchi 9,012.00 4. Kukuom Agric SHS 81,364.90 5. Shalom Special School, Nkoranza 4,879.54 Total 198,519.19
141. We recommended to Heads of the institutions to comply with the law for competitive prices and value for money.
Unreturned library books – 811 books 142. Past students of Berekum Presby (458) and Kukuom Agric (353) Senior High Schools took away a total of 811 library books in their possession at the time they exited the institutions.
143. We recommended to the Heads of the Schools to surcharge the Librarian and other officials whose inaction occasioned the loss with the replacement value of the books. We also recommended that management of the institutions should put in measures to avert a recurrence.
Unaccounted stores – GH¢73,306.50 144. Contrary to Section 35(2a) of FAA 2003 which provides that ‘accountability is discharged when government stores have been consumed in the course of public business and records are available to show that the government stores have been consumed,’ management of eight institutions purchased stores worth GH¢73,306.50 but failed to ensure delivery of the items before authorizing payments to be made. The breakdown is shown below:
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 29 the financial year ended 31 December 2014
No. Institution Amount (GH¢) 1. Ahafoman SHS, Goaso 15,084.00 2. Istiqaama SHS , Koase-Wenchi 3,035.00 3. Kwabre SHS 4,500.00 4. Kwame Danso SHS 15,997.00 5. Kukuom Agric SHS 13,820.00 6. Menji Agric SHS 4,230.00 7. Mount Camel Girl, Techiman 4,944.50 8. Shalom Special School, Nkoranza 11,696.00 Total 73,306.50
145. We recommended recovery of the amounts from the Heads and Accountants of the institutions with sanctions.
Overpayment to suppliers – GH¢4,000.00 146. Messrs. Unique Mercy Enterprise of Ahinsan, Kumasi overpriced its invoices for the supply of stationery to the Tuobodom Senior High School which resulted in an excess payment of GH¢4,000.00 in four separate payments. We noted that the Headmistress and Accountant did not cross check the computations on the invoices and paid GH¢23,000.00 instead of GH¢19,000.00.
147. We recommended the immediate recovery of the overpayment from the supplier, failing which the amount should be recovered from the Headmistress and Accountant for not exercising due care.
Tax irregularities
Taxes not withheld/remitted – GH¢9,274.01 148. Contrary to Section 84(2) of Internal Revenue Act 2000, four schools failed to deduct withholding tax of GH¢8,338.11 from payments totaling GH¢166,762.20 made for goods and services. The breakdown is as follows:
Institution Amount paid WHT (GH¢) (GH¢) Buoyem SHS 15,000.40 750.02
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 30 the financial year ended 31 December 2014 Goka SHS, Jaman 55,301.20 2,765.06 Kwabre SHS 13,470.60 673.53 Kukuom Agric. SHS 82,990.00 4,149.50 Total 166,762.20 8,338.11
149. In a similar development, management of Kwame Danso Senior High School deducted GH¢935.90 from payments made for goods and services but failed to remit the amount to GRA.
150. We recommended strict adherence to the provisions in the tax laws. We also recommended that management of Kwame Danso SHS should remit the tax withheld to GRA without further delay.
Purchase from non-VAT registered entities – GH¢4,244.12 151. Management of Berekum College of Education procured supplies costing GH¢24,252.11 from non-VAT registered entities and therefore avoided the payment of GH¢4,244.12 as VAT to the State.
152. We recommended that management should adhere to the provisions in the Financial Administration Act and Regulations at all times.
Other administrative irregularity
Non-existence of Audit Reports Implementation Committees 153. Section 30 of the Audit Service Act, 2000 (Act 584) provides that an institution which is subject to auditing by the Auditor-General shall establish an Audit Report Implementation Committee (ARIC), which shall ensure that the Head of the institution, pursues the implementation of matters in all audit reports as well as financial matters raised in the reports of internal monitoring units in the institution.
154. The Committee is required to annually prepare and forward to Parliament, Office of the President and the Auditor-General, a statement showing the status of implementation of recommendations made in all audit reports and remedial action taken or proposed to be taken to avoid or
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 31 the financial year ended 31 December 2014 minimize the recurrence of undesirable features in the accounts and operations of the institution and the time frame for action to be completed.
155. We noted however, that the 12 institutions listed in the table below, had not set up ARICs in their institutions:
No. Institution 1. Bechem Presby SHS 2. Berekum Presby SHS 3. Buoyem SHS 4. Gyamfi Kumanini SHS, Wamahiniso 5. Istiqaama SHS, Koase-Wenchi, 6. Menji Agric SHS 7. Mount Camel Girls’ School, Techiman 8. Nkoranman SHS, Seikwa 9. Prang SHS 10. Techimantia Presby 11. Technical School of the Deaf - Bechem 12. Tuobodom SHS
156. We recommended to management of the institutions to establish ARICs to ensure speedy implementation of recommendations in audit reports.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 32 the financial year ended 31 December 2014 CENTRAL REGION
Introduction 157. In the Central Region, 57 Pre-University Educational Institutions operated in the public sector during the 2014 financial. The institutions are of the following categories:
No. Type of Institution No. 1. Senior High Schools 41 2. Senior High Commercial Schools 2 3. Senior High Tech Schools 8 4. Technical Institutes 2 5. Colleges of Education 3 6. Special Schools 1 Total 57
Summary of significant findings and recommendations
158. We could not confirm the authenticity of payments totaling GH¢781,069.02 made by nine institutions due to the lack of the necessary supporting documents to substantiate the payments. We recommended that management of the schools should provide the relevant supporting documents or the Heads and their Accountants should be surcharged with the amounts involved.
159. Staff members of six schools who were granted GH¢32,008.00 imprests to undertake official duties had failed to account for the amount. We urged the Heads and Accountants to convert the amount into advances and recover them from the salaries of the affected staff.
160. Komenda College of Education and Senya Senior High School failed to present the payment vouchers used in disbursing GH¢115,438.00 for audit examination. We recommended that management of the institutions should ensure that the payment vouchers were presented for audit inspection or the Heads and Accountants of the institutions be surcharged with the amounts allegedly paid.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 33 the financial year ended 31 December 2014 161. The Accountant of Obrachire Senior High Technical School falsified payment records and succeeded in illegally withdrawing GH¢17,000.00 from the school’s account. We recommended that management should report the fraud to the Police for investigation and possible prosecution to recover the amount.
162. Payment orders totaling GH¢18,460.80 lodged by the Accountant of Twifo Praso Senior High School at the Twifo Praso Branch of the GCB Bank Ltd. had not been credited to the School’s bank account. We urged management to prevail on the Bank to credit the school’s account or make a formal complaint to Regional office of the Bank in Cape Coast.
163. Five Schools paid GH¢45,631.80 in unearned salaries to their employees who had separated through vacation of post or death. We recommended to the managements to comply with the law and also recover all outstanding amounts from the former employees, failing which the Heads and their Accountants should be surcharged with the amounts involved.
164. Three institutions granted staff advances totaling GH¢18,980.00 but this had remained unpaid as at 31 December 2014. We recommended that management of the institutions should recover the advances from any entitlements of the beneficiaries without any further delay.
165. Goods and services costing GH¢742,297.12 was procured by four institutions without recourse to the use of three alternative quotations from different sources for competitiveness. We recommended to the Heads to comply with the law in their future procurements.
166. Management of Odoben Senior High paid GH¢6,180.00 to Messrs Jakotsiah Enterprise for the supply of 1,800 yards of ceremonial cloth that was not delivered whilst management of KwegyirAggrey Senior High also paid GH¢2,850.00 to Messrs Bannex Ventures for the supply of 114 calculators which were found to be defective. We recommended to the management of the schools to surcharge the Heads and Accountants for not ensuring delivery before payment.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 34 the financial year ended 31 December 2014 167. The Board of Governors and management of Nyakrom Senior High School introduced a new uniform for the 2014/2015 academic year when stocks of the old uniform materials valued at GH¢16,550.00 and purchased in 2013 had not been exhausted. We urged the management to reconsider its decision and allow parallel usage of both cloths until the existing stock is depleted or be held liable to refund the cost of the old materials.
168. A double decker refrigerator and a 43-inch flat screen television set with a total market value of GH¢6,049.00 belonging to the Komenda College of Education were stolen from the School’s Dining Hall with the keys kept by the SRC of the School whilst management of Twifu Praso Senior High School was unable to account for cutlasses, hoes and scrubbing brushes valued at GH¢12,850.50 which were collected from fresh students. We recommended that management of the schools should be held liable for their failure to ensure the safe custody of the items.
169. Heads of 10 Schools failed to deduct GH¢10,116.68 from payments totaling GH¢202,333.59, made for goods and services and also failed to remit taxes deducted totaling GH¢16,049.01 to GRA. We urged the management of the institutions to remit all taxes withheld to GRA without further delay and comply with the tax laws.
170. Management at Senya Senior High School procured goods worth GH¢169,906.15 from non-VAT registered persons and thereby avoided the payment of GH¢28,884.04 as VAT to the State. We recommended to management of the institution to procure all goods and services from only VAT registered suppliers and service providers.
171. Management of six institutions had not set up ARICs in their institutions to pursue implementation of recommendations in audit reports. We recommended that management of the institutions should establish ARICs to ensure speedy implementation of recommendations in audit reports.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 35 the financial year ended 31 December 2014 DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 172. The institutions submitted their estimates on Government Grants to the Regional Director of Education for inclusion in the approved budget for the year. Boarding institutions in the region, however, did not prepare estimates for their internally generated funds for approval by their respective Boards of Governors as required by Part II, Section I of the Financial and Accounting Instructions for Secondary Schools and Training Colleges.
State of the accounts For the 2014 financial year, 50 out of the 57 institutions, representing 87.7% submitted their draft financial statements for the year which were duly validated and reports issued. This showed an improvement over their 2013 performance when 46 institutions, representing 80.7% of the 57 institutions prepared and submitted their financial statements for validation. The list of institutions that failed to comply with Section 41(1a) of FAA, 2003 is attached as Appendix ‘C’ to this report.
Operational results 173. During the year under review, the 50 schools which submitted their financial statements for audit validation received a total income of GH¢153,891,774.51 with an expenditure of GH¢151,891,091.39 resulting in a net surplus of GH¢2,208,683.12 as summarized below:
Income Expenditure Surplus/deficit Accounts (GH¢) (GH¢) (GH¢) Government Grant 72,496,957.05 71,723,543.41 773,413.64 Boarding 72,688,700.34 72,441,317.34 247,383.00 Miscellaneous 2,782,321.38 2,156,806.53 625,514.85 HIPC/GETFund 5,923,795.74 5,361,424.11 562,371.63 Total 153,891,774.51 151,683,091.39 2,208,683.12
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 36 the financial year ended 31 December 2014 Sundry debtors – GH¢5,480,415.46 The institutions recorded sundry debtors totaling GH¢5,480,415.46 at the close of the financial year. Summarized below is the breakdown of the categories of debtors:
Type Amount (GH¢) Percentage Students 5,332,556.12 97.3 Staff 147,859.34 2.7 Total 5,480,415.46 100.0
174. We advised managements of the institutions to adopt effective means of recovering the debts from the defaulters.
Sundry creditors - GH¢8,727,413.43 175. The institutions incurred a total debt of GH¢8,727,413.43 at the end of the year to suppliers and others creditors. The breakdown is as follows:
Type Amount (GH¢) Percentage Suppliers 8,288,606.01 95.0 Others 438,807.42 5.0 Total 8,727,413.43 100
176. Management of the institutions were advised to put in place effective debt servicing arrangements in order to enjoy future credit facilities from them.
MANAGEMENT ISSUES
Cash irregularities
Unsupported payments – GH¢781,069.02 177. We could not confirm the authenticity of payments totaling GH¢781,069.02 made by nine institutions due to the lack of the necessary supporting documents to substantiate the payments as required by Regulation 39(2c) of FAR 2004 (LI 1802) and Sections 10 and 16 of the Financial
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 37 the financial year ended 31 December 2014 Accounting Instructions for Secondary Schools. The institutions are listed below:
No. Institution Amount (GH¢) 1. Senya Senior High School 70,759.70 2. Ghana National Senior High School 21,223.82 3. Assin Nsuta Senior High School 1,950.00 4. Obiri Yeboah Senior High School 3,600.00 5. Foso College of Education 840.00 6. Asuansi Technical Institute 112,599.00 7. Twifo Praso Senior High School 511,120.00 8. Dunkwa Senior High School 51,913.50 9. Diaso Senior High School 7,063.00 Total 781,069.02
178. We recommended that management of the schools should provide the relevant supporting documents or the Heads and their Accountants should be surcharged with the amounts involved.
Imprest not accounted for – GH¢32,008.00 179. Staff members of six schools who were granted GH¢32,008.00 imprests to undertake official duties had failed to account for the amount. Part VI Section 40 of FAI mandates Heads to convert all unretired imprests into advances for recovery from imprest holders but this was also not done.
No. Institution Amount (GH¢) 1. Mankessim Senior High School 11,800.00 2. Enyan Denkyira Senior High School 2,670.00 3. Ekumfi T.I Ahmadiyya Snr. High Sch. 5,405.00 4. Methodist Senior High School 761.00 5. Mfantsiman Girls Snr. High Sch. 6,272.00 6. Ghana National Senior High School 5,100.00 Total 32,008.00
180. We urged the Heads and Accountants to convert the amount into advances and recover them from the salaries of the affected staff.
Unpresented payment vouchers – GH¢115,438.60
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 38 the financial year ended 31 December 2014 181. Contrary to Section 11(2) of the Audit Service Act, 2000, Komenda College of Education (GH¢84,033.00) and Senya Senior High School (GH¢31,405.60) paid GH¢115,438.00 but failed to present the payment vouchers for audit examination.
182. We recommended that management of the institutions should ensure that the payment vouchers were presented for audit inspection or the Heads and Accountants of the institutions be surcharged with the amounts allegedly paid.
Embezzlement of funds – GH¢17,000.00 183. The Accountant of Obrachire Senior High Technical School falsified payment records by insertions on 11 cheques endorsed by the Headmaster and succeeded in illegally withdrawing GH¢17,000.00 from the school’s account. We found that no action had also been taken by the management to recover the amount or a report made to the Police.
184. We recommended that management should report the fraud to the Police for investigation and possible prosecution to recover the amount.
Uncredited payment orders – GH¢18,460.80 185. The Accountant of Twifo Praso Senior High School lodged payment orders totaling GH¢18,460.80 between December 2012 and December 2014 at the Twifo Praso Branch of the GCB Bank Ltd., but the School’s bank account had not been credited with the amount. Management indicated that they had written two letters to the bank on the issue but no action had been taken to credit the School with the lodgments.
186. We urged management to prevail on the Bank to credit the school’s account or make a formal complaint to regional office of the Bank in Cape Coast.
Payroll irregularities
Payment of unearned salaries – GH¢45,631.80 187. Five Schools paid GH¢45,631.80 in unearned salaries to their employees who had separated through vacation of post or death. The losses occurred as a result of failure by the managements to cause the immediate stoppage of the
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 39 the financial year ended 31 December 2014 salaries in compliance with Financial Administration Regulation 297(I). The managements also did not request the paying banks to withhold payments to the beneficiaries. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Ghana National Senior High School 10,754.28 2. Aggrey Memorial Senior High School 24,096.32 3. Adisadel Senior High School 4,201.08 4. University Practice Senior High School 4,384.12 5. Jukwa SHS 2,196.00 Total 45,631.80
188. We recommended to the managements to comply with the law and also recover all outstanding amounts from the former employees, failing which the Heads and their Accountants should be surcharged with the amounts involved.
Unrecovered advances GH¢18,980.00 189. Regulation 104(c) of FAR 2004 requires a Head authorized to administer advances to recover them in accordance with the agreement governing repayment. On the contrary, three institutions as listed below granted staff advances totaling GH¢18,980.00 but this had remained unpaid as at 31 December 2014.
Institution Amount (GH¢) Nyakrom SHTS 4,710.00 Edinaman SHS 8,250.00 Dunkwa SHTS 6,020.00 Total 18,980.00
190. We recommended that management of the institutions should recover the advances from any entitlements of the beneficiaries without any further delay.
Procurement and stores irregularities
Uncompetitive procurements – GH¢742,297.12 191. Four institutions procured goods and services costing GH¢742,297.12 without recourse to the use of three alternative quotations from different
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 40 the financial year ended 31 December 2014 sources for competitiveness. The practice violated Section 43(1) of the Public Procurement Act, 2003 (Act 663) which requires the Heads of institutions to request for quotations from as many suppliers or contractors as practicable but from at least three difference sources.
Institution Amount (GH¢) Senya Senior High School, Senya Bereku 201,951.15 Winneba Senior High School 262,958.17 Obrachire Senior High School 200,087.75 Boa Amponsem SHS, Dunkwa-on-offin 77,300.05 Total 742,297.12
192. We recommended to the Heads to comply with the law in their future procurements.
Payment for goods not supplied – GH¢9,030.00 193. Section 16(1a) of FAA 2003 provides that ‘payment shall not be made for work done, goods supplied or services rendered whether under a contract or not in connection with any part of the public service, unless in addition to any other voucher or certificate that is required, the head of the government department or any other officer authorized by the head of department certifies that the work has been performed, the goods supplied or the service rendered, and that the price charged is according to the contract or if not specified by the contract, is reasonable.’
194. We noted however, that management of Odoben Senior High paid GH¢6,180.00 to Messrs. Jakotsiah Enterprise for the supply of 1,800 yards of ceremonial cloth that was not delivered.
195. In a related development, management of Kwegyir Aggrey Senior High also paid GH¢2,850.00 to Messrs. Bannex Ventures for the supply of 114 calculators which were found to be defective. Although the Company promised to replace the defective calculators by 7 June 2014, it had failed to honour.
196. We recommended to the management of the schools to surcharge the Heads and Accountants for not ensuring delivery before payment.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 41 the financial year ended 31 December 2014 Unused school materials – GH¢16,550.00 197. The Board of Governors and management of Nyakrom Senior High School introduced a new uniform for the 2014/2015 academic year when stocks of the old uniform materials had not been exhausted. We found that the School had abandoned the stock of old uniform materials which cost GH¢16,550.00 when they were purchased in 2013.
198. We were of the view that management ought to have allowed parallel usage of the two cloths to exhaust the old cloth which has now become a possible loss to the School.
199. We urged the management to reconsider its decision and allow parallel usage of both cloths to deplete the existing stocks or be held liable to refund the cost of the old uniforms.
Theft of stores – GH¢18,899.50 200. A double decker refrigerator and a 43-inch flat screen television set with a total market value of GH¢6,049.00 belonging to the Komenda College of Education were stolen from the School’s Dining Hall with the keys kept by the SRC of the School and management failed to report the loss to the Police for investigation and possible prosecution of the culprits.
201. In a related development, 964 cutlasses, 3,321 hoes and 1,285 scrubbing brushes valued at GH¢12,850.50 collected from fresh students of Twifo Praso Senior High School for the 2013/2014 and 2014/2015 academic years were not accounted for. Management could not produce any records on receipt, issue and custody of the items.
202. We recommended that management of the schools should be held liable for their failure to ensure the safe custody of the items.
Tax Irregularities
Failure to withhold/remit taxes to GRA – GH¢26,165.69 203. Sections 84(2) and 87(1) of the Internal Revenue Act, 2000 (Act 592) require Heads of institutions as withholding agents to withhold 5% tax on
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 42 the financial year ended 31 December 2014 gross amounts paid for supply of goods and services and remit the amount withheld to GRA within 15 days after the end of the month in which the amounts were withheld.
204. We noted however that Heads of 10 Schools failed to deduct GH¢10,116.68 from payments totaling GH¢202,333.59, made for goods and services; and also failed to remit taxes deducted totaling GH¢16,049.01 to GRA. The breakdown is shown below:
Amount Unremitted No. Institution Paid WHT Tax (GH¢) (GH¢) (GH¢) 1. Twifu Praso SHS 16,022.00 801.10 2. Assin Nsuta SHS 26,210.00 1,310.50 3. Asuansi Technical Institute 26,725.59 1,336.28 4. Senya SHS, Senya Bereku 43,350.00 2,167.50 5. Boa Amponsem SHS, 63,951.00 3,197.55 Dunkwa-on Offin 6. Mozano SHS, 26,075.00 1,303.75 7. Enyan Denkyira SHS 2,243.68 8. Methodist Snr. High Sch. 1,035.69 9. Nyarkrom SHTS 1,242.64 10. T.I. Ahmadiyya SHS, 11,527.00 Total 202,333.59 10,116.68 16,049.01
205. We urged the management of the institutions to remit all taxes withheld to GRA without further delay and comply with the tax laws.
Purchases made from non-VAT registered entities – GH¢28,884.04 206. Management at Senya Senior High School, in 28 separate transactions, procured from non-VAT registered persons, VAT rated goods worth GH¢169,906.15 and thereby avoided the payment of GH¢28,884.04 as VAT to the State. This contravened Regulation 183(4) of FAR 2004 which mandates Heads of institutions to procure only from VAT-registered entities.
207. We recommended to management of the institution to procure all goods and services from only VAT registered suppliers and service providers.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 43 the financial year ended 31 December 2014 Other administrative irregularity
Non-existence of Audit Reports Implementation Committees 208. Section 30 of the Audit Service Act, 2000 (Act 584) provides that ‘an institution which is subject to auditing by the Auditor-General shall establish an Audit Report Implementation Committee (ARIC), which shall ensure that the Head of the institution, pursues the implementation of matters in all audit reports as well as financial matters raised in the reports of internal monitoring units in the institution.’
209. We noted however, that management of the six institutions listed below had not set up ARICs in their institutions to pursue implementation of recommendations in audit reports:
No. Institution 1. Obrachire SHS 2. Senya SHS, Senya Bereku 3. Winneba SHS 4. Twifo Praso SHS 5. Mfantsiman Girls SHS, Saltpond 6. Nyakrom SHTS
210. We recommended that management of the institutions should establish ARICs to ensure speedy implementation of recommendations in audit reports.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 44 the financial year ended 31 December 2014 EASTERN REGION
Introduction 211. The number of public sector Pre-University Educational Institutions in the Eastern Region during the 2014 financial year was 96. The institutions are of the following categories:
No. Type of institution No. 1. Senior High Schools 50 2. Senior High/Technical Schools 25 3. Senior High/Commercial Schools 5 4. Agric. Senior High Schools 2 5. Colleges of Education 6 6. Technical Institutions 3 7. Special Schools 5 Total 96
Summary of findings and recommendations
212. A former National Service Personnel of Presby Senior High School, Kraboa-Coaltar, Mr. Andrews Larbi Amoah, embezzled GH¢56,155.23 of WASSCE exam and school fees collected through concealment of official receipts books and the use of fictitious receipts books and have absconded. We recommended that management should report the crime to the Police for investigation and possible prosecution of Mr. Larbi, failing which the Accountant should be held liable to refund the amount.
213. Payment vouchers passed for payment by 23 institutions and involving an amount of GH¢738,586.07 were not properly acquitted with purchase orders, invoices, receipts, etc. We recommended recovery of the amounts from the Heads and Accountants of the institutions to chest.
214. Former executives of Anum Presby Senior High School PTA failed to account for PTA dues collected amounting to GH¢99,144.00. We urged management to prevail on the former PTA executives to present the books of account for our audit.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 45 the financial year ended 31 December 2014 215. Management of 13 institutions paid various sums totaling GH¢120,609.45 for repairs on official vehicles and other works without works orders or certificates of completion to attest to the works done. We recommended to management of the affected schools to have all repair works backed by works orders and certification of work done before payments.
216. Ten institutions failed to ensure full repayment of advances granted to staff which led to GH¢33,411.70 outstanding whilst the SDA College of Education, Koforidua had unpaid rent in the sum of GH¢8,960.00. We recommended that management of the institutions should recover the outstanding amounts from the salaries or other entitlements payable to the affected staff.
217. Management of SDA Senior High at Asokore reneged on their responsibility to delete the name of a deceased staff from the Government payroll which resulted in the payment of GH¢12,251.33 unearned salaries. We recommended that management should request the deceased employee’s bankers to transfer the unearned amounts into the Controller and Accountant General’s Salary Suspense Account and delete his name from the payroll.
218. Fourteen institutions purchased goods and services costing GH¢1,584,222.71 without obtaining alternative price quotations in contravention of Sections 43(1) of the Public Procurement Act, 2003. We recommended strict adherence to the provisions in the Public Procurement Law to ensure that the schools obtain value for money.
219. Stores worth GH¢168,565.73 purchased by the nine institutions were not receipted into stores and appropriately issued for utilization. We recommended to management of the institutions to hold the authorizing and paying officials liable to refund the amounts paid.
220. Management of 10 institutions purchased fuel costing GH¢34,276.54 but failed to account for the purchase in their vehicle log books. We recommended that the amounts should be surcharged to Heads and Accountants of the institutions.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 46 the financial year ended 31 December 2014 221. Six institutions avoided the payment of GH¢92,083.60 as VAT to the State by procuring goods worth GH¢526,192.01 from non-VAT registered suppliers. We recommended to management of the schools to comply with the Law in their future procurements.
222. Twenty-one institutions violated Sections 84 and 87 of the Internal Revenue Act, 2000 (Act 592) by either failing to deduct withholding taxes or withheld but did not remit the amounts, which totaled GH¢116,131.37 to GRA. We recommended that management of the schools should remit all taxes withheld to GRA and ensure compliance with the tax laws at all times.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 223. The institutions relied on quarterly allocations of approved Government grants together with internally generated funds for their operations. Most of the institutions did not prepare estimates of internally generated funds for approval by their Boards of Governors in violation of Part II, Section 1 of the Financial and Accounting Instructions (FAI) for Educational Institutions.
State of accounts 224. During the year under review, 87 out of the 96 institutions complied with Section 41(1a) of FAA, 2003 by preparing and submitting their 2014 Financial Statements for audit validation. The list of nine institutions that failed to submit their financial statements is attached as Appendix ‘C’ to this Report.
Operational results 225. Total income received by the 87 institutions whose accounts were validated was GH¢183,322,917.97 while the corresponding expenditure amounted to GH¢182,366,166.98 resulting in a surplus of GH¢956,750.99 as detailed below:
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 47 the financial year ended 31 December 2014 Income Expenditure Surplus/Deficit Account (GH¢) (GH¢) (GH¢) Government Grant 56,493,566.11 56,636,999.95 (143,433.84) Boarding/IGF Retained 98,760,651.05 99,225,960.12 (465,309.07) Miscellaneous/Others 16,201,483.20 15,380,493.86 820,989.34 GETFund/HIPC/Donor Fund 11,867,217.61 11,122,713.05 744,504.56 Total 183,322,917.97 182,366,166.98 956,750.99
Sundry debtors – GH¢6,767,257.80 226. Indebtedness of students, staff and other debtors to the various institutions amounted to GH¢6,767,257.80 as at 31 December 2014 as shown below with details attached as Appendix ‘D’:
Type Amount (GH¢) Student Debtors 6,336,351.95 Staff Debtors 323,758.92 Other Debtors 107,146.93 Total 6,767,257.80
227. We advised managements of the various institutions to recover all debts owed them in accordance with Part I, Section 2(m) of the Accounting Instructions (FAI) in order not to overstretch the scarce resources of the institutions.
Sundry creditors – GH¢19,661,068.57 228. As at 31 December 2014, the institutions’ indebtedness to suppliers, students (for overpaid bills) and other creditors (for goods supplied and services rendered) was GH¢19,661,068.57. The table below provides the summary with details attached as Appendix ‘E’.
Type Amount (GH¢) Student Creditors 684,434.61 Sundry Creditors 18,976,633.96 Total 19,661,068.57
229. We advised the Heads of the institutions to settle all their obligations on time as required under Part 1 Section 2(m) of the Financial and Accounting Instructions in order to maintain credibility of the institutions.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 48 the financial year ended 31 December 2014 MANAGEMENT ISSUES
Cash irregularities
Embezzlement of fees – GH¢56,155.23 230. A former National Service Personnel of Presby Senior High School, Kraboa-Coaltar, Mr. Andrews Larbi Amoah, embezzled GH¢56,155.23 of WASSCE exam and school fees collected through concealment of official receipts books and the use of fictitious receipts books and have absconded.
231. We observed that the Accountant of the School assigned the personnel the roles of receiving, lodgment of cash to bank, recordings in receipts cash books and student ledgers and preparation of student bills which facilitated the fraud.
232. We recommended that management should report the crime to the Police for investigation and possible prosecution of Mr. Larbi, failing which the Accountant should be held liable to refund the amount for poor supervision and delegation of sensitive duties to a temporary staff.
Unsubstantiated payments – GH¢838,586.07 233. Contrary to Part IV, Section 16 of the Financial and Accounting Instructions, payment vouchers passed for payment by 23 institutions and involving an amount of GH¢838,586.07 were not properly acquitted. Management of the institutions could not produce purchase orders, invoices and receipts to support the payments. No. Institution Amount (GH¢) 1. SDA College of Educ., Koforidua 127,590.01 2. Nsaba Diaspora Girls SHS 12,432.00 3. Presby SHS, Kraboa Coaltar 10,699.20 4. Kibi SHTS 7,780.00 5. St Roses SHS, Kwahu Nkwatia 3,853.00 6. Presby SHS, Osino 18,255.00 7. Asuom SHS 2,700.00 8. Unit School for Deaf, Kibi 117,378.00 9. St Dominic SHS, Akwatia 22,494.00 10. Abetifi SHTS 122,665.08 11. Nkawkaw SHS 21,596.50 12. Apeguso SHS 52,312.19 13. Achiase SHS 10,151.00
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 49 the financial year ended 31 December 2014 14. New Juaben Sec/Comm., K’dua 21,417.50 15. Akim Oda SHS 25,779.00 16. Kwahu Ridge SHS, Obo 11,314.00 17. Bepong SHS, Bepong Kwahu 29,892.00 18. St Peter’s SHS, Nkwatia 20,866.07 19. Abetifi Presby SHS 1,895.00 20. Boso SHTS 73,090.97 21. Akro SHTS, Odumase Krobo 14,738.00 22. Anum Presby SHS 101,194.55 23. Anglican SHTS, Kwabeng 8,493.00 Total 838,586.07
234. We could not as a result vouch for the propriety of the payments and therefore recommended recovery of the amounts from the Heads and Accountants of the institutions to chest.
PTA funds not accounted for – GH¢99,144.00 235. We noted that the former executives of Anum Presby Senior High School PTA failed to hand over books of account including receipt books to the current executives for our subsequent review. As such, GH¢99,144.00 PTA dues collected by the school and handed over to the then executives were not accounted for by them.
236. We urged management to prevail on the former PTA executives to present the books of account for our audit. Payments without works orders and performance certificates – GH¢120,609.45 237. Management of 13 institutions paid various sums totaling GH¢120,609.45 for repairs on official vehicles and other works without works orders or certificates of completion to attest to the works done. This contravened Section 16(1a) of the Financial Administration Act, 2003 (Act 654).
No. Institution Amount (GH¢) 1. Oti Boateng SHS, Koforidua 6,734.62 2. Presby SHS, Begoro 8985.00 3. Akim Asafo SHTS 2,170.00 4. Unit School for the Deaf, Kibi 2,631.00 5. St. Dominic SHS, Pepease 12,997.90 6. Nkwatia Presby SHS 17,490.80 7. Abetifi Presby SHS 3,595.00
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 50 the financial year ended 31 December 2014 8. Anum Presby SHS 26,674.00 9. Boso SHTS 3,243.00 10. Akuse Methodist SHS 7,302.00 11. Akro SHS, Krobo Odumase 5,000.00 12. SDA SHS, Akyem-Sekyere 3,375.00 13. St. Roses SHS, Nkwatia 20,411.13 Total 120,609.45
238. We recommended to management of the affected schools to have all repair works backed by works orders and certification of work done before payments.
Payroll irregularities
Unrecovered staff advances/unpaid rent – GH¢42,371.70 239. Regulation 104(c) of FAR 2004 requires Heads of institutions to recover advances granted in accordance with the agreements relating to them. We noted however, that 10 institutions failed to ensure full repayment of advances granted to staff which led to GH¢33,411.70 outstanding. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Koforidua Technical Institute 2,250.00 2. Abuakwa State College 2,800.00 3. Kibi SHTS 1,472.00 4. Presby SHS, Begoro 100.00 5. Unit School for the Deaf 1,800.00 6. Abetifi Technical Institute 300.00 7. Nkawkaw SHS 3,800.00 8. Akuse Methodist SHTS 8,239.70 9. SDA SHS, Akyem Sekyere 12,150.00 10. School for the Deaf, Koforidua 500.00 Total 33,411.70
240. We also observed that SDA College of Education, Koforidua had unpaid rent in the sum of GH¢8,960.00.
241. We recommended that management of the institutions should recover the outstanding amounts from the salaries or other entitlements payable to the affected staff.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 51 the financial year ended 31 December 2014 Unearned salaries – GH¢12,251.33 242. Management of SDA Senior High at Asokore reneged on their responsibility to delete the name of a deceased staff from the Government payroll which resulted in the payment of GH¢12,251.33 unearned salaries. This contravened Financial Administration Regulation 297 which requires Heads of institutions to cause the immediate stoppage of salaries to separated staff.
243. We recommended that management should request the deceased employee’s bankers to transfer the unearned amounts into the Controller and Accountant General’s Salary Suspense Account and delete his name from the payroll.
Procurement and stores irregularities
Uncompetitive procurements – GH¢1,584,222.71 244. We noted that the institutions in the table below, purchased goods and services costing GH¢1,584,222.71 without obtaining alternative price quotations in contravention of Sections 43(1) of the Public Procurement Act, 2003.
No. Institution Amount (GH¢) 1. Koforidua SHTS 735,673.66 2. Anglican SHTS, Kwabeng 74,087.00 3. St. Paul Tech. Institute, Kukurantumi 18,509.48 4. Nsaba Diaspora Girls SHS, Nsawam 14,141.00 5. Islamic Girls SHS, Suhum 2,704.16 6. Abuakwa State College, Kibi 5,821.21 7. Kibi SHTS 19,560.00 8. Presby SHS, Osino 4,604.00 9. Akroso SHS 306,500.00 10. Nsutam SHS, New Nsutam 3,180.00 11. Achiase SHS 58,500.92 12. Pope John SHS 16,570.00 13. New Juaben SHS, Koforidua 196,889.84 14. Atweaman SHS 127,481.44 Total 1,584,222.71
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 52 the financial year ended 31 December 2014 245. We recommended strict adherence to the provisions in the Public Procurement Law to ensure that the schools obtain value for money.
Unaccounted stores – GH¢168,565.73 246. Our audit revealed that stores worth GH¢168,565.73 purchased by the nine institutions listed below, were not receipted into stores and appropriately issued for utilization even though Part IX, Sections 16 and 26 of the Financial Accounting Instructions requires Heads of schools to acknowledge receipt of stores by use of a store receipt voucher before payments are made. The managements could also not provide other evidence to confirm receipt of the items.
No. Institution Amount (GH¢) 1. Kibi SHTS 17,550.00 2. School for the Deaf, Kibi 2,560.00 3. Kwahu Ridge SHS, Obo 8,810.52 4. St Dominic SHS 5,741.50 5. Abetifi Technical Institute 103,793.15 6. Anum Presby SHS 3,000.00 7. Boso SHTS 1,011.00 8. Apeguso SHS 8,674.45 9. Akro SHTS, Krobo Odumase 17,425.11 Total 168,565.73 247. We recommended to management of the institutions to hold the authorizing and paying officials liable to refund the amounts paid.
Fuel purchases not accounted for – GH¢34,276.54 248. Management of 10 institutions purchased fuel costing GH¢34,276.54 but failed to account for the purchase in their vehicle log books. We could not as a result confirm whether the fuel was used in the interest of the institutions. The breakdown is as follows:
No. Institution Amount (GH¢) 1. Oti Boateng SHS, Koforidua 2,238.65 2. St. Paul’s Tech. Institute, 1,920.00 Kukurantumi 3. Kwahu Ridge SHS, Obo 1,460.00 4. Bepong SHS 1,905.00 5. Nkwatia Presby SHS 4,884.89 6. Abetifi Technical Institute 2,031.00
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 53 the financial year ended 31 December 2014 7. Kwahu Tafo SHS 4,800.00 8. Anum Presby SHS 8,063.00 9. Akuse SHS 3,680.00 10. Akro SHS, Krobo Odumase 3,294.00 Total 34,276.54
249. We recommended that the amounts should be surcharged to Heads and Accountants of the institutions.
Tax irregularities
Purchases from non-VAT registered entities – GH¢92,083.60 250. Our review of procurement records at six institutions revealed procurements worth GH¢526,192.01 from non-VAT registered suppliers in violation of Section 30(2) of Financial Administration Act, 2003. The institutions therefore avoided the payment of GH¢92,083.60 as VAT to the State. The breakdown is shown below:
Amount paid VAT No. Institution (GH¢) (GH¢) 1. Presby SHS, KraboaCoaltar 119,025.75 20,829.50 2. Kibi SHTS 24,000.00 4,200.00 3. Presby SHS, Osino 15,789.00 2,763.08 4. Kwahu Ridge SHTS, Obo 11,289.26 1,975.62 5. Nkawkaw SHS 129,796.00 22,714.30 6. New Juaben SHS, Koforidua 226,292.00 39,601.10 Total 526,192.01 92,083.60
251. We recommended to management of the schools to comply with the Law in their future procurements.
Taxes not withheld/remitted – GH¢116,131.37 252. We noted that 21 institutions violated Sections 84 and 87 of the Internal Revenue Act, 2000 (Act 592) by either failing to deduct withholding taxes or withheld but did not remit the amounts, which totaled GH¢116,131.37 to GRA. The breakdown is shown below:
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 54 the financial year ended 31 December 2014 No. Institution Amount Amount (GH¢) (GH¢) 1. Presby SHS, Kraboa-Coaltar 2,194.49 2. Abuakwa State College, Kibi 329.30 3. Presby SHS, Osino 1,273.35 4. Nsutam SHS, New Nsutam 603.05 5. St. Roses SHS, Akwatia 2,022.23 6. Akim Oda SHS 2,168.78 9,882.55 7. St. Dominic SHS, Pepease 1,751.14 2,573.24 8. Nkwatia Presby SHS 4,932.10 9. Abetifi Tech. Institute 6,520.30 10. Boso SHS 615.65 11. Apeguso SHS 8,930.70 12. Akro SHTS, Krobo Odumase 1,025.65 13. Methodist SHS, Oyoko Koforidua 7,698.84 14. Islamic Girls SHS, Suhum 1,551.04 15. St. Stephen’s Presby SHS, Asiakwa 1,628.24 16. Achiase SHS 8,292.00 17. Kwahu Ridge SHS, Obo 1,371.59 18. St. Peters SHS, Nkwatia 1,345.90 19. Nkawkaw SHS 8,004.61 20. Methodist SHS, Oyoko Koforidua 37,098.67 21. SDA SHS, Akyem Sekyere 4,317.95 Total 40,065.58 76,065.79
253. We recommended that management of the schools should remit all taxes withheld to GRA and ensure compliance with the tax laws at all times.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 55 the financial year ended 31 December 2014 GREATER ACCRA
Introduction 254. The number of Pre-University Educational Institutions which operated in the public system in the Greater Accra Region during the 2014 financial year was 51. The Institutions are in the following categories:
No. Type of institution No. 1. Senior High Schools 33 2. Senior Hugh Technical Schools 7 3. Technical Training Colleges 2 4. Technical Institutes 6 5. Special Schools 3 Total 51
Summary of findings and recommendations
255. We could not confirm the authenticity of payments totaling GH¢441,250.78 made by eight schools as management of the institutions were unable to provide the supporting expenditure documents such as receipts, invoices etc. We recommended that the amounts should be recovered from the Heads and Accountants of the institutions.
256. Salary advances totaling GH¢74,691.90 granted to staff of some seven Institutions are yet to be recovered. We recommended that management of the institutions should recover the outstanding amounts from the staff involved and sanction the Accountants for negligence.
257. A separated staff of Don Bosco SHS was paid unearned salary of GH¢2,759.88 for the period January 2014 to April 2014. We recommended the immediate recovery of the amount from ex-employee for payment into the designated government account.
258. Staff occupants of bungalows of three institutions have defaulted in the payment of rent totaling GH¢68,749.88. We recommended recovery of the amount from the staff involved and the preparation of inputs to the Controller
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 56 the financial year ended 31 December 2014 and Accountant General’s Department for source deduction of rent from their salaries.
259. Management of eight Educational Institutions paid GH¢212,955.21 for repairs on official vehicles and equipment without works orders and completion certificates. We recommended that management of the institutions should ensure that requests for works and repairs are always accompanied by works order and a certificate issued on satisfactory completion of work before payments are made.
260. Management of Ningo Senior High School allegedly acquired and utilized GH¢63,734.00 worth of store items but could not provide any proof to their receipt and utilization. We recommended that the Head of the School and the Accountant should be surcharged with the total amount involved.
261. Three institutions failed to deduct withholding taxes in the sum of GH¢14,491.73 from payments made. We urged management of the institutions to comply with the law on withholding taxes to avoid sanction.
Details of findings and recommendations
FINANCIAL REPORTING
Estimates 262. The institutions prepared their revenue and expenditure estimates on Government budgetary support to the Regional Director of Education for inclusion in the 2014 budget. Five institutions, however, did not prepare estimates for their internally generated and other funds for approval by their Boards of Governors in violation of Part II Section 1 of the Financial and Accounting Instructions for Secondary Schools, Colleges and Educational Units. Government of Ghana releases through the Regional Director of Education and student fees were the main source of funds for operations of the institutions. State of the accounts 263. Twenty four out of the 51 institutions complied with Section 41(1a) of the Financial Administration Act, 2003 (Act 654) by preparing and submitting their financial statements for 2014 within three months after the end of the year for audit validation. This is an improvement over the previous year’s
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 57 the financial year ended 31 December 2014 performance where 17 institutions prepared and submitted their financial statements for audit validation. The list of institutions that were unable to submit their financial statements is attached as Appendix ‘C’ to this report.
Operational results 264. The 24 Institutions whose financial statements were validated received a total income of GH¢66,304,527.89 during the 2014 financial year. Total expenditure incurred by them amounted to GH¢63,222,238.65, resulting in a net operating surplus of GH¢3,082,286.24. Summarized below are the income and expenditure for the institutions:
Account Income Expenditure Surplus/(Deficit) (GH¢) (GH¢) (GH¢) Government Grant 41,630,288.37 40,549,564.84 1,080,723.53 User fee/Boarding 18,314,342.26 18,408,362.11 (94,019.85) HIPC/GET fund 3,772,116.17 3,072,699.94 699,416.23 Donation/ Others 2,587,781.09 1,191,611.76 1,396,169.33 Total 66,304,527.89 63,222,238.65 3,082,289.24
Sundry debtors – GH¢551,465.53 265. At the close of 2014 financial year, the 24 Institutions reported total sundry debtors of GH¢551,465.53. The breakdown is shown in the table below with details provided in Appendix ‘D’ to this report.
Type Amount (GH¢) Percentage Staff Debtors 91,968.81 16.7 Student debtors 411,108.89 74.5 PTA/Others 48,387.83 8.8 Total 551,465.53 100
266. We urged management of the institutions to improve upon their fees collection and collect all debts owed in compliance with Part 1, Instruction 2(m) of FAI.
Sundry creditors – GH¢1,382,159.55 267. The total sundry creditors of GH¢1,382,159.55 was the institutions’ commitments to suppliers, students and other creditors at the end of the
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 58 the financial year ended 31 December 2014 financial year. The breakdown is shown in the Table below with details at Appendix “E”.
Type Amount (GH¢) Percentage Suppliers 1,250,455.29 90.5 Students 66,673.26 4.8 Others 65,031.00 4.7 Total 1,382,159.55 100
268. We urged management of the institutions to redeem their commitments to their creditors to salvage their credibility.
MANAGEMENT ISSUES
Cash Irregularities
Unsubstantiated payments – GH¢441,250.78 269. We could not confirm the authenticity of payments totaling GH¢441,250.78 made by eight schools as management of the institutions were unable to provide the supporting expenditure documents such as receipts, invoices etc. contrary to Regulation 39(2c) FAR 2004 and Part VI Sections 11 and 16 of the FAI. The breakdown is provided in the table below:
No. Institution Amount (GH¢) 1. Ada College of Education 27,860.00 2. Ningo SHS 30,807.00 3. Ada SHS 38,447.00 4. Presby SHS, Osu 28,393.00 5. Christian Methodist SHS 2,280.00 6. Wesley Grammar SHS 96,502.00 7. Accra Academy 149,076.28 8. Chemu SHS 67,885.50 Total 441,250.78
270. We recommended that the amounts should be recovered from the Heads and Accountants of the institutions.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 59 the financial year ended 31 December 2014 Payroll Irregularities
Unrecovered salary advance – GH¢74,691.90 271. Regulation 104(c) of FAR, 2004 stipulates that “a head of department authorized to administer a class of advances shall ensure that advances are fully recovered in accordance with the regulation or agreements relating to them.” We noted however, that salary advances totaling GH¢74,691.90 granted to staff of some seven Institutions are yet to be recovered. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Accra High school 25,333.15 2. Ada SHS 9,450.00 3. Ada Technical Institute 3,410.00 4. Chemu SHS 25,443.75 5. Labone SHS 400.00 6. Osudoku SHTS 1,750.00 7. Tema Technical Institute 8,905.00 Total 74,691.90
272. We recommended that management of the institutions should recover the outstanding amounts from the staff involved and sanction the Accountants for negligence.
Unearned salary – GH¢2,759.88 273. Heads of schools are required under Regulation 297(1) of FAR, 2004 to immediately stop the payment of salary to separated staff. On the contrary, we noted that a separated staff of Don Bosco SHS, Father Benjamin Quartey, was paid unearned salary of GH¢2,759.88 for the period January 2014 to April 2014.
274. We recommended the immediate recovery of the amount from the ex- employee for payment into the designated government account.
Unpaid rent – GH¢68,749.88 275. Staff occupants of government bungalows are required to pay a percentage of their monthly salary as rent deductible at source. Our review of
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 60 the financial year ended 31 December 2014 the Rent registers of three institutions disclosed that staff occupants of the schools’ bungalows have defaulted in the payment of rent totaling GH¢68,749.88. The institutions are listed below:
Institution Amount (GH¢) Chemu SHS 9,800.00 Accra High 10,892.28 Labone SHS 48,057.60 Total 68,749.88
276. We recommended recovery of the amount from the staff involved and the preparation of inputs to the Controller and Accountant General’s Department for source deduction of rent from their salaries.
Procurement and stores irregularities
Payments without works orders and performance certificates – GH¢212,955.21 277. Management of eight Educational Institutions paid a total amount of GH¢212,955.21 for repairs on official vehicles and equipment. The transactions were not accompanied by works orders and completion certificates to attest to the works done in contravention of Section 16(1a) of the Financial Administration Act 2003. The breakdown is as follows:
No. Institution Amount (GH¢) 1. Accra Academy 26,216.00 2. Ada College of Education 4,461.41 3. Presby SHS-Teshie 28,393.00 4. Osu Presby 4,984.00 5. Labone SHS 69,418.90 6. Osudoku SHTS 3,838.00 7. Nungua SHS 69,418.90 8. Amasaman SHTS 6,225.00 Total 212,955,21
278. We recommended that management of the institutions should ensure that requests for works and repairs are always accompanied by works order
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 61 the financial year ended 31 December 2014 and a certificate issued on satisfactory completion of work before payments are made.
Unaccounted stores – GH¢63,734.00 279. By Section 35(2a) of the Financial Administration Act, 2003 (Act 654), accountability for government stores occurs when they have been consumed in the course of public business and records are available to show that they have been consumed. We noted that the Ningo Senior High School allegedly acquired and utilized GH¢63,734.00 worth of store items but could not provide any proof to their receipt and utilization, neither were they accounted for in their store records.
280. We recommended that the Head of the School and the Accountant should be surcharged with the total amount involved.
Tax Irregularity
Taxes not deducted – GH¢14,491.73 281. Contrary to Section 84(2) of the Internal Revenue Act 2000, (Act 592) which require taxes to be withheld for payments made for goods and services, the three institutions listed below failed to deduct withholding taxes in the sum of GH¢14,491.73 from payments made. Institution Amount paid WHT (GH¢) (GH¢) Chemu SHS 161,565.00 8,078.25 Christian Methodist SHS 38,102.00 1,905.10 Tema Technical Institute 90,167.60 4,508.38 Total 289,834.60 14,491.73
282. We urged management of the institutions to comply with the law on withholding taxes to avoid sanction.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 62 the financial year ended 31 December 2014 NORTHERN REGION
Introduction 283. The number of public sector Pre-University Educational Institutions in the Northern Region during the 2014 financial year was 50. The institutions are of the following categories:
No. Type of institution No. 1. Senior High Schools 32 2. Senior High Technical Schools 12 3. Teacher Training Colleges 3 4. Technical Institutes 2 5. Special School 1 Total 50
Summary of findings and recommendations
284. Twenty-four employees of EP College of Education, Bimbilla and Salaga SHS who were given GH¢66,355.00 salary advances had not paid back the amounts to their institutions. We recommended that management of the institutions should pursue their mechanization at the office of the Controller and Accountant-General to ensure ease of recovery of the amounts.
285. Management of St Charles Minor Seminary, Tamale and Karaga Senior High School disbursed GH¢29,179.60 from revenue without first lodging the amount to bank. We recommended to management to ensure full lodgment of revenue and for all disbursements to be subjected to the prescribed payment procedures.
286. Management of five Institutions procured goods and services amounting to GH¢38,581.85 without requesting for price quotations from different sources. We recommended that management of the institutions should comply with the law in all future procurements.
287. Management of Tuna SHS did not ensure that fuel worth GH¢2,036.00 it alleged to have purchased was recorded in the School’s vehicle logbooks. We
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 63 the financial year ended 31 December 2014 recommended that the Head of the school and Accountant should be surcharged with the amount.
288. Three Schools purchased goods costing GH¢39,495.40 but could not account for their receipt and usage in their store ledgers. We recommended that the Heads of the institutions together with their Accountants should be held liable for the amounts.
289. Seven institutions failed to deduct or deducted withholding taxes amounting to GH¢10,648.39 but failed to remit the amounts to the Ghana Revenue Authority. We recommended that management of the institutions should ensure strict compliance with the tax laws and also remit all taxes withheld to GRA.
290. Management of Salaga SHS procured goods and services from non- VAT entities thereby avoiding the payment of GH¢1,890.00 as VAT to the State. We recommended that management should comply with the provisions of the FAA and deal with only VAT-registered entities.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 291. Management of the institutions submitted their estimates to the Regional Director of Education for inclusion in the approved budget for the year. Boarding Institutions in the Region however did not prepare estimates for boarding income and expenditure for approval by their Boards of Governors in violation of Part II, Section 1 of FAI.
State of the accounts 292. The number of institutions in the region increased from 44 in 2013 to 50 in 2014. We validated the financial statements of 48 out of the 50 institutions who were able to comply with Section 41(1a) of FAA, 2003 by preparing and
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 64 the financial year ended 31 December 2014 submitting their 2014 financial statements within three months after the end of the year. The names of the two institutions that failed to submit their financial statements for validation are listed in Appendix ‘C’ to this report.
Operations results 293. Total income received by the 48 institutions that submitted their financial statements for validation was GH¢118,283,201.03 whilst their total expenditure amounted to GH¢105,061,021.93 resulting in a net surplus of GH¢13,222,179.30. Summary of the results is provided below:
Account Income Expenditure Surplus/(Deficit) (GH¢) (GH¢) (GH¢) Government Grant 49,369,709.86 49,386,558.43 (16,848.57) Boarding 35,912,576.49 30,965,414.35 4,947,162.14 User fee 19,452,274.81 14,122,004.27 5,330,270.54 HIPIC/GET fund 10,863,898.55 8,425,404.45 2,438,494.10 Donation/Others 2,684,741.32 2,161,640.23 523,101.09 Total 118,283,201.03 105,061,021.73 13,222,179.30
Sundry debtors – GH¢30,130,633.93 294. The books of accounts of the 48 institutions carried total sundry debtors of GH¢30,130,633.93 as at the close of the year. The component parts are shown in the table below with details at Appendix “D” to this report.
Type Amount (GH¢) Percentage Staff Debtors 4,117,591.42 13.7 Student debtors 21,633,901.53 71.8 Others 4,379,140.98 14.5 Total 30,130,633.93 100.0
295. We recommended to management to improve upon their debt collection strategies to recover all outstanding debts.
Sundry creditors – GH¢16,377,385.01 296. The 48 Institutions were indebted to creditors to the tune of GH¢16,377,385.01. The breakdown of this amount is as follows with details at Appendix “E”
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 65 the financial year ended 31 December 2014 Type Amount (GH¢) Percentage Suppliers 13,599,841.68 83.0 Students 98,580.10 0.60 Others 2,678,963.23 16.4 Total 16,377,385.01 100.0
297. We recommended that the Heads of the institutions should settle their obligations on time as required under Part 1 Section 2(m) of FAI in order to maintain credibility of the institutions.
MANAGEMENT ISSUES
Cash irregularities
Unrecovered staff advances – GH¢66,355.00 298. Twenty-four employees of EP College of Education, Bimbilla (GH¢7,205.00) and Salaga SHS (GH¢59,150.00) who were given GH¢66,355.00 salary advances had not paid back the amounts to their institutions. We noted that the employees involved had not been mechanized by the Controller and Accountant-General’s to receive their salaries on the mechanized payroll thus the repayments are entirely at their discretion.
299. We recommended that management of the institutions should pursue their mechanization at the office of the Controller and Accountant-General to ensure ease of recovery of the amounts.
Direct disbursement of funds – GH¢29,179.060 300. In violation of Regulation 18 of FAR, 2004, management of St Charles Minor Seminary, Tamale (GH¢23,273.10) and Karaga Senior High School (GH¢5,906.50) directly disbursed a total amount of GH¢29,179.60 from revenue without first lodging the whole amount to bank.
301. We recommended to management to ensure full lodgment of revenue and for all disbursements to be subjected to the prescribed payment procedures.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 66 the financial year ended 31 December 2014 Procurement and stores irregularities
Uncompetitive procurements – GH¢138,586.85 302. Management of five Institutions procured goods and services amounting to GH¢138,586.85 without requesting for price quotations from different suppliers/contractors. This contravened Section 43(1) of the Public Procurement Act, 2003 (Act 663) which requires procurement agents to obtain at least three alternative price quotations to enable them procure at the most economic price. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Bole SHS 4,675.50 2. Kpandai SHS 57,340.00 3. Ndawura Jakpa SHS 2,758.00 4. TI Ahmadiyya SHS 47,890.00 5. Tuna SHS 25,923.35 Total 138,586.85
303. We recommended that management of the institutions should comply with the law in all future procurements.
Fuel purchases not accounted for – GH¢2,036.00 304. Contrary to Part IX Section 64 of FAI which require that logbooks shall be maintained for each vehicle which shall be entered up daily with full particulars of receipts of fuel and lubricants and persons undertaking journeys, management of Tuna SHS did not ensure that fuel worth GH¢2,036.00 it alleged to have purchased was recorded in the School’s vehicle logbooks, neither could it provide other proofs to confirm its receipt and utilization.
305. We could not as a result confirm whether the institution received value for money for the transactions and therefore recommended that the Head of the school and Accountant should be surcharged with the amount.
Unaccounted stores – GH¢39,495.40 306. The three Schools listed below purchased goods costing GH¢39,495.40 but could not account for their receipt and usage in their store ledgers.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 67 the financial year ended 31 December 2014 Institution Amount (GH¢) Bole SHS 9,351.40 Ndawura Jakpa SHS 2,754.00 TI Ahmadiyya SHS 27,390.00 Total 39,495.40
307. We recommended that the Heads of the institutions together with their Accountants should be held liable for the amounts.
Tax irregularities
Withholding tax not deducted/remitted – GH¢10,648.07 308. Seven institutions violated Sections 84(2) and 87(1) of the Internal Revenue Act, 2000 (Act 592) in the sum of GH¢10,648.07 by either not deducting withholding taxes from payments made for goods and services or deducted but failed to remit the amounts to the Ghana Revenue Authority. The breakdown is shown below:
Taxes not Unremitted No. Institution Withheld Taxes (GH¢) (GH¢) 1. Dabokpa Voc/Tech. Institute 602.05 2. Dagbon State SHS 3,911.01 3. Gushiegu SHS 2,915.01 4. Kpandai SHS 784.00 5. Ndawura Jakpa SHS 1,813.00 6. Tamale Islamic SHS 337.00 7. TI Ahmadiyya 286.00 Total 1,672.05 8,976.02
309. We recommended that management of the institutions should ensure strict compliance with the tax laws and also remit all taxes withheld to GRA.
Procurements from non-VAT registered entities – GH¢1,890.00 310. Contrary to Section 30(2) of Financial Administration Act, 2003 (Act 564) which provides that all government stores shall be procured from VAT registered persons, management of Salaga SHS procured GH¢12,604.00 worth
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 68 the financial year ended 31 December 2014 of goods and services from non-VAT entities thereby avoiding the payment of GH¢1,890.00 as VAT to the State.
311. We recommended that management should comply with the provisions of FAA and deal with only VAT-registered entities.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 69 the financial year ended 31 December 2014 UPPER EAST REGION
Introduction 312. The number of public sector Pre-University Educational Institutions in the Upper East Region during the 2014 financial year was 31. The institutions are of the following categories:
No. Type of institution No. 1. Senior High Schools 18 2. Senior High/Technical Schools 7 3. Colleges of Education 2 4. Technical Institutions 2 5. Special Schools 2 Total 31
Summary of findings and recommendations
313. Heads of seven institutions were unable to provide the necessary expenditure supporting documents to support payments totaling GH¢145,343.59 made for goods and services, whilst management of Gowrie SHS could not produce payments vouchers to account for GH¢151,800.00 expended out of their PTA accounts. We recommended that management of the Institutions together with their Accountants should be surcharged with the amounts and management of Gowrie Senior High School to demand accountability from the PTA Chairman and Treasurer or recover the unaccounted amount of GH¢151,800.00 from them.
314. Heads of four institutions did not promptly ensure stoppage of salary payments to six separated staff resulting in the payment of GH¢49,894.06 as unearned salaries. We recommended to managements of the schools to request the Accountant-General to delete names of the former employees from government payroll and retrieve all irregularly paid amounts to the designated government account.
315. Nineteen officers granted GH¢4,440.00 as advances by three Institutions have defaulted in the refund of the amount. We recommended recovery of the outstanding amount from the defaulting employees without further delay.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 70 the financial year ended 31 December 2014 316. Nine institutions procured goods valued at GH¢176,022.57 without obtaining competitive price quotations. We recommended that management of the institutions should obtain alternative quotations for competitive prices and value for money in their future procurements.
317. Management of Bolga Girls Senior High School purchased fuel costing GH¢2,640.00 but failed to account for the purchase in their vehicle log books. We recommended recovery of the amounts from the Head and Accountant of the school with sanctions.
318. Thirteen students and 27 teachers of Bongo Senior High School borrowed 40 library books costing GH¢1,120.00 from the School but failed to return them on their due dates. We urged the Head of the School to retrieve the books and put in place efficient recovery system for return of library books.
319. Management of Kusanaba and Zebilla Senior High Schools withheld five percent tax of GH¢1,087.95 from payments made to suppliers of goods and services but failed to remit the amount to GRA. We recommended to the Heads to remit the withheld amounts to the Revenue Authority without further delay.
320. Management of five institutions procured VAT rated goods and services costing GH¢152,630.36 from non–VAT registered persons, thereby avoiding the payment of GH¢26,710.32 as VAT to the State. We recommended that management of the institutions should ensure strict adherence to the provisions in the FAA and FAR by procuring goods and services from only VAT-registered entities.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 321. The institutions prepared and submitted their annual estimates for approval by their respective Boards of Governors as required by Part II, Section 1 of the Financial and Accounting Instructions for Secondary Schools,
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 71 the financial year ended 31 December 2014 Training Colleges and Educational Units (FAI). The main sources of income to the Schools were Government of Ghana budgetary allocations and student fees.
State of the accounts 322. Twenty-one out of the 31 Institutions complied with Section 41(1a) of the Financial Administration Act, 2003 (Act 654) by preparing and submitting their 2014 financial statements for audit validation. The list of the 10 institutions that failed to comply with the above requirement is attached in Appendix ‘C’ to this report.
Operational results 323. During the year under review, the 21 Institutions whose financial statements were validated received a total income of GH¢38,910,454.32. The corresponding expenditure was GH¢35,116,494.04 resulting in a surplus of GH¢3,793,960.28.
Account Income Expenditure Surplus/Deficit (GH¢) (GH¢) (GH¢) Government Grant 8,143,115.18 8,143,115.18 - User fee/Boarding 27,483,968.24 24,394,335.49 3,089,632.75 HIPC/GET fund 2,671,722.44 2,160,470.37 511,252.07 Donation/others 611,648.46 418,573.00 193,075.46 Total 38,910,454.32 35,116,494.04 3,793,960.28
Sundry debtors – GH¢4,927,084.97 324. Total receivables due the 21 Institutions as at 31 December 2014 amounted to GH¢4,256,739.69. The breakdown is shown in the table below with details provided in Appendix ‘D.’
Type Amount (GH¢) Percentage Staff Debtors 663,975.00 13.48 Student debtors 2,118,689.88 43.00 PTA/Others 2,144,420.09 43.52 Total 4,927,084.97 100.00
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 72 the financial year ended 31 December 2014 325. We recommended to management of the institutions to adopt a more effective strategy for collection of outstanding fees and other receivables.
Sundry creditors – GH¢5,369,568.21 326. The 21 institutions owed a total of GH¢5,369,568.21 as at the end of the financial year. These were mainly to food contractors and other suppliers. The breakdown is shown in the table below with details provided in Appendix ‘E.’
Type Amount (GH¢) Percentage Suppliers 4,823,111.13 89.82 Others 546,457.08 10.18 Total 5,369,568.21 100
327. We advised the Heads to improve upon their cash inflows in order to liquidate the debt.
MANAGEMENT ISSUES
Cash irregularity
Unsupported payments – GH¢327,143.59 328. Heads of seven institutions made payments totaling GH¢175,343.59 for goods and services but were unable to provide the necessary expenditure supporting documents such as invoices, official receipts and statements of claims as required under Part VI Section 16(b) of the FAI. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Awe SHTS 1,810.00 2. Bawku Technical Institute 4,851.60 3. Bolga Girls SHS 40,786.00 4. Chiana SHS 15,000.00 5. Fumbisi Snr. High/Agric. Sch. 10,946.00 6. Notre Dame SHS 1,532.64 7. Sandema SHTS 100,417.35 Total 175,343.59
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 73 the financial year ended 31 December 2014 329. In a related development, management of Gowrie SHS could not produce payments vouchers to account for GH¢151,800.00 expended out of their PTA accounts.
330. We could not vouch for the authenticity of the transactions and as a result, recommended that management of the Institutions together with their Accountants should be surcharged with the amounts. We also recommended to the management to demand accountability or recover the unaccounted amount of GH¢151,800.00 from the PTA Chairman and Treasurer of Gowrie Senior High School.
Payroll irregularities
Unearned salary – GH¢49,894.06 331. Heads of four institutions did not promptly ensure stoppage of salary payments to six separated staff as required by Regulations 297 and 300 of FAR, 2004 and as a result a total of GH¢49,894.06 was paid as unearned salaries.
Institution Amount (GH¢) Chiana SHS 771.12 Gowrie SHS 11,252.07 Sandema SHTS 30,227.54 Zamse SHTS 7,643.33 Total 49,894.06
332. We recommended to managements of the schools to request the Accountant-General to delete names of the former employees from government payroll and retrieve all irregularly paid amounts to the designated government account.
Unrecovered staff advances – GH¢4,440.00 333. Regulation 104(c) of FAR 2004 requires a head authorized to administer advances to recover them in accordance with the agreement governing repayment. On the contrary, 19 officers granted advances by three Institutions have defaulted in the refund of GH¢4,440.00.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 74 the financial year ended 31 December 2014 Institution No. of staff Amount (GH¢) Bawku Technical Institute 12 3,380.00 Bongo SHS 5 760.00 Gbewaa College of Education 2 300.00 Total 19 4,440.00
334. We recommended recovery of the outstanding amount from the defaulting employees without further delay.
Procurement and stores irregularities
Uncompetitive procurements – GH¢176,022.57 335. Nine institutions violated Section 43(1) of the Procurement Act, 2003 (Act 663) which require procurement entities to request for quotations from many suppliers or contractors as practicable, but from at least three different sources, by procuring goods valued at GH¢176,022.57 without obtaining competitive price quotations. The institutions are listed below:
No. Institution Amount (GH¢) 1. Awe SHTS 2,427.78 2. Bolga Girls SHS 18,759.45 3. Bongo SHS 2,391.00 4. Chiana SHS 42,166.50 5. Garu-Tempane SHS 42,480.00 6. Gbewaa College of Education 18,415.97 7. OLA Girls SHS 33,635.08 8. Notre Dame SHS 5,154.14 9. St. John Integrated SHTS 10,592.65 Total 176,022.57
336. We recommended that management of the institutions should obtain alternative quotations for competitive prices and value for money in their future procurements.
Fuel purchases not accounted for – GH¢2,640.00 337. Management of Bolga Girls Senior High School purchased fuel costing GH¢2,640.00 but failed to account for the purchase in their vehicle log books.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 75 the financial year ended 31 December 2014 We could not as a result confirm whether the institutions received value for money from those transactions.
338. We recommended recovery of the amounts from the Head and Accountant of the school with sanctions.
Unreturned library books – GH¢1,120.00 339. Thirteen students and 27 teachers of Bongo Senior High School borrowed 40 library books costing GH¢1,120.00 from the School but failed to return them on their due dates.
340. We urged the Head of the School to retrieve the books and put in place efficient recovery system for return of library books.
Tax irregularities
Failure to remit withholding tax – GH¢1,087.95 341. Management of Kusanaba (GH¢948.45) and Zebilla (139.50) Senior High Schools withheld five percent tax of GH¢1,087.95 from payments made to suppliers of goods and services but failed to remit the amount to GRA. This contravened Section 87(1) of Act 592 which requires that taxes withheld should be remitted to GRA within 15 days after the end of the month in which the payments subject to the withholding tax is made.
342. We recommended to the Heads to remit the tax revenue of GH¢1,087.95 to the Revenue Authority without further delay.
Purchases from non-VAT entities – GH¢26,710.32 343. Regulation 183(4) of FAR, 2004 requires all government departments to procure goods and services from only VAT registered persons. We noted however, that management of the five institutions listed in the table below procured VAT rated goods and services costing GH¢152,630.36 from non– VAT registered persons, thereby avoiding the payment of GH¢26,710.32 as VAT to the State.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 76 the financial year ended 31 December 2014 No. Institution Amount paid VAT (GH¢) (GH¢) 1. Awe SHTS 1,707.00 298.73 2. Gbewaa College of Education 103,650.30 18,138.80 3. Notre Dame SHS 6,140.00 1,074.50 4. OLL SHS 5,096.00 891.80 5. Zebilla SHS 36,037.06 6,306.49 Total 152,630.36 26,710.32
344. We recommended that management of the institutions should ensure strict adherence to the provisions in FAA and FAR by procuring goods and services from only VAT-registered entities.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 77 the financial year ended 31 December 2014 UPPER WEST REGION
Introduction 345. The Upper West Region had 26 public sector Pre-University Educational Institutions in operation during the 2014 financial year. These are in the following categories:
No. Type of Institution No. 1. Senior High Schools 17 2. Senior High Technical Schools 3 3. Teacher Training Colleges 2 4. Technical Institutes 2 5. Special Schools 2 Total 26
Summary of findings and recommendations
346. A total of GH¢215,708.31 was paid by the management of nine institutions without the necessary supporting documents. We recommended proper acquittal of the vouchers or the total amount should be recovered from the Heads and Accountants of the institutions.
347. Management of Lawra Senior High School and St. Basilide Technical/Vocational Institute, Kaleo delayed in deleting names of their separated staff from the government payroll and as a result allowed GH¢21,773.24 to be paid as unearned salaries. We recommended that management of the institutions should request the banks of the separated staff to transfer the total amount to the Accountant-General Salary Suspense Account and delete the names from the payroll.
348. Management of 10 institutions failed to ensure recovery of advances granted to their staff resulting in overdue advances in the sum of GH¢28,946.70. We recommended recovery of the outstanding amounts from the defaulting personnel without further delay.
349. Four Schools procured goods and services costing GH¢537,118.64 through sole sourcing that did not guarantee that the items purchased were at
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 78 the financial year ended 31 December 2014 the most economic prices. We recommended that management of the institutions should ensure strict adherence to the provisions of the procurement law in all future transactions.
350. Management of Hilla Liman Senior High School, Gwollu made overpayment of GH¢1,260.00 to Messrs Hieranbo Investments for goods purchased from the latter. We recommended recovery of the amount from the supplier or the Accountant should be surcharged.
351. Management of four institutions could not provide any store records to account for the receipt and issuance of items allegedly purchased worth GH¢148,290.40 whilst management of Lawra Senior High School could not also account for fuel and lubricants costing GH¢23,826.86. We recommended that management of the institutions should provide evidence of receipt and use of the items for which the monies were paid, failing which the Heads and Accountants should be surcharged with the amounts involved.
352. Management of Wa Senior High Technical School failed to deduct withholding tax of GH¢3,507.02 from payments made for supplies whilst management of Lawra and Ullo Senior High Schools failed to remit taxes withheld, totaling GH¢8,114.14 to the Ghana Revenue Authority. We recommended strict adherence to the tax laws and also urged management of Lawra and Ullo SHS to remit the withheld taxes to GRA without further delay.
353. Four institutions violated Section 19(1) of the Value Added Tax Act, 1998 (Act 546) by failing to obtain VAT invoices for a total of GH¢6,193.69 paid as VAT. We recommended that management of the institutions should obtain the appropriate VAT receipts, failing which the amounts should be recovered and paid to chest.
354. Management of Islamic SHS in Wa purchased store items worth GH¢16,183.47 from non-VAT registered suppliers and thereby avoided the payment of GH¢2,427.52 as VAT to the State. We urged management to note the above requirement for compliance in all future purchase transactions.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 79 the financial year ended 31 December 2014 355. Six institutions had not set up ARICs in their institutions to pursue implementation of recommendations in audit reports whilst Eremon SHS and Tumu SHTS had established ARICs, but the Committees were not functioning. We recommended that management of the institutions should establish ARICs and also reactivate the existing ones to ensure speedy implementation of recommendations in audit reports.
Details of Findings and Recommendations
Financial Reporting
Estimates 356. The institutions failed to prepare revenue and expenditure estimates for their internally generated funds for approval by their Boards of Governors as required by Part II Section 1 of the Financial and Accounting Instructions. The schools therefore had no budgets to guide and control the expenditures incurred during the year.
State of the accounts 357. The number of institutions in the region increased from 24 in 2013 to 26 in 2014. For the year under review, 24 out of the 26 institutions prepared and submitted their financial statements for audit validation. This shows yet another improvement over the performance of the previous year where 19 institutions out of the 24 submitted their financial statements for validation. St. Basilid Technical/Vocational Institute at Kaleo was the only institution that was unable to comply with Section 41(1a) of the Financial Administration Act, 2003 (Act 654) which requires all Government institutions to prepare and submit their financial statements to the Auditor–General within three months after the end of the financial year. Operational results 358. The total income of the 24 schools was GH¢61,435,818.73. The corresponding expenditure amounted to GH¢57,649,237.74 resulting in a net surplus of GH¢3,786,580.99 as summarized in the table below.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 80 the financial year ended 31 December 2014 Account Income Expenditure Surplus/Deficit (GH¢) (GH¢) (GH¢) Government Grant 30,192,881.77 30,192,881.77 - Boarding/User fee 29,361,403.72 26,056,452.03 3,304,951.69 HIPIC/GET fund 1,762,165.01 1,295,554.42 466,610.59 Donation/ Others 119,368.23 104,349.52 15,018.71 Total 61,435,818.73 57,649,237.74 3,786,580.99
Sundry debtors – GH¢4,314,157.08 359. The institutions recorded sundry debtors totaling GH¢4,314,157.08 at the end of the year. Summarized below is the breakdown of the debts.
Type Amount (GH¢) Percentage Staff Debtors 59,027.50 1.4 Student debtors 1,189,804.50 27.6 Scholarship/Grant 3,050,215.08 70.7 PTA/Others 15,110.00 0.3 Total 4,314,157.08 100.0
360. We advised managements of the institutions to adopt effective means of recovering the debts from the defaulters.
Sundry creditors GH¢3,369,500.91 361. The institutions’ indebtedness stood at GH¢3,369,500.91 as at 31 December 2014. The bulk of it, in the sum of GH¢2,807,000.87, was owed to suppliers of foodstuffs and stationery. The breakdown is shown below with details provided in Appendix “E” to this report.
Type Amount (GH¢) Percentage Suppliers 2,807,000.87 83.31 Students 52,016.39 1.54 Others 510,483.65 15.15 Total 3,369,500.91 100
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 81 the financial year ended 31 December 2014 362. We advised the Heads of the institutions to settle all their obligations on time as required under Part 1 Section 2(m) of the Financial and Accounting Instructions in order to maintain credibility of the institutions.
MANAGEMENT ISSUES
Cash irregularity
Unsupported payments – GH¢217,006.21 363. A total of GH¢215,708.31 was paid by the management of nine institutions without the necessary supporting documents like invoices, way bills, receipts, etc. to show details of what was paid for as required by Part VI Section 16(b) of the FAI. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Eremon SHTS 12,267.00 2. Islamic SHS, Wa 128,652.51 3. Kaleo SHTS 19,103.50 4. Lassia Tuolu SHS 33,812.80 5. T I Ahmadiyya SHS 3,216.40 6. Tumu SHTS 8,550.00 7. Wa SHS 1,512.00 8. Wa SHTS 1,500.00 9. Wa Technical Institute 8,392.00 Total 217,006.21
364. We recommended proper acquittal of the vouchers or the total amount should be recovered from the Heads and Accountants of the institutions. Payroll irregularities
Unearned salaries – GH¢21,772.24 365. Management of Lawra Senior High School (GH¢1,638.00) and St. Basilide Technical/Vocational Institute, Kaleo (GH¢20,134.24) delayed in deleting names of their separated staff from the government payroll and as a result allowed a total of GH¢21,773.24 to be paid as unearned salaries. The Heads of the Schools also did not follow up to the banks to stop withdrawals and request transfer of the amounts to the designated Government account.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 82 the financial year ended 31 December 2014 366. We recommended that management of the institutions should request the banks of the separated staff to transfer the total amount to the Accountant- General Salary Suspense Account and delete the names from the payroll.
Outstanding staff advances – GH¢28,946.70 367. Contrary to Regulation 104(c) of FAR, 2004 which require Heads authorized to administer advances to recover them in accordance with the agreement governing repayment, management of the 10 institutions listed below failed to ensure recovery of advances granted to their staff resulting in overdue advances in the sum of GH¢28,946.70.
No. Institution Amount (GH¢) 1. Islamic SHS, Wa 860.00 2. Kaleo SHTS 3,430.00 3. Kanton SHS 3,040.00 4. Lawra SHS 2,770.00 5. N J Ahmadiyya College of 3,713.70 Education, Wa 6. Piina SHS, Jirapa 880.00 7. St. Basilid Technical/Vocational 1,930.00 Institute, Kaleo 8. T. I. Ahmadiyya SHS, Wa 4,075.00 9. Tumu SHTS 6,148.00 10. Wa SHS 2,100.00 Total 28,946.70 368. We recommended recovery of the outstanding amounts from the defaulting personnel without further delay.
Procurement and stores irregularities
Uncompetitive procurement – GH¢537,118.64 369. Four Senior High Schools sidestepped Section 43(1) of the Public Procurement Act, 2003 (Act 663) by not obtaining alternative price quotations from at least three different sources when making procurements. The four Schools procured goods and services costing GH¢537,118.64 through sole sourcing that did not guarantee that the items purchased were at the most economic prices. The institutions are listed below:
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 83 the financial year ended 31 December 2014 Institution Amount (GH¢) Hilla Limann SHS, Gwollu 80,425.25 St. Francis Girls SHS, Jirapa 12,115.00 TI Ahmadiyya SHS, Wa 377,220.39 Tumu SHTS 67,358.00 Total 537,118.64
370. We recommended that management of the institutions should ensure strict adherence to the provisions of the procurement law in all future transactions.
Overpayment for goods supplied not recovered – GH¢1,260.00 371. Management of Hilla Liman Senior High School, Gwollu procured goods costing GH¢8,240.00 from Messrs Hieranbo Investments but paid GH¢9,500.00 and in the process made an overpayment of GH¢1,260.00. This occurred as a result of wrongful computations on the invoice that were not checked by the Accountant.
372. We recommended recovery of the amount from the supplier or the Accountant should be surcharged.
Stores and fuel not accounted for – GH¢172,117.26 373. Contrary to Section 35(2a) of FAA 2003 which provides that ‘accountability is discharged when government stores have been consumed in the course of public business and records are available to show that the government stores have been consumed,’ management of four institutions allegedly purchased stores worth GH¢148,290.40 but could not provide any store records to account for the receipt and issuance of the items. The breakdown is shown below:
Institution Amount (GH¢) Funsi SHS 92,556.17 NJ Ahmadiyya College 48,504.23 of Education, Wa Wa School for the Deaf 5,800.00 Wa Technical Institute 1,430.00 Total 148,290.40
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 84 the financial year ended 31 December 2014 374. In a related development, management of Lawra Senior High School also purchased fuel and lubricants valued at GH¢23,826.86 but failed to account for these in their vehicle log books.
375. We recommended that management of the institutions should provide evidence of receipt and use of the items for which the monies were paid, failing which the Heads and Accountants should be surcharged with the amounts involved.
Tax irregularities
Taxes not withheld/remitted – GH¢11,621.16 376. Contrary to Section 84(2) of Internal Revenue Act, 2000 (Act 592) which require withholding agents to deduct withholding taxes from payments made for goods and services, management of Wa Senior High Technical School failed to deduct withholding tax of GH¢3,507.02 from payments totaling GH¢70,140.40 made for supplies.
377. In a related development, management of Lawra (GH¢6,701.64) and Ullo (GH¢1,412.50) Senior High Schools violated Section 87(1) of Act 592 by failing to remit taxes withheld, totaling GH¢8,114.14 to the Ghana Revenue Authority.
378. We recommended strict adherence to the tax laws and also urged management of Lawra and Ullo SHS to remit the withheld taxes to GRA without further delay.
Failure to obtain VAT invoices for VAT paid – GH¢6,139.69 379. Management of four institutions violated Section 19(1) of the Value Added Tax Act, 1998 (Act 546) by failing to obtain VAT invoices for a total of GH¢6,193.69 paid as VAT. The breakdown is shown below:
Institution Amount (GH¢) Eremon SHS 4,964.59 Nandom SHS 575.25 TI Ahmadiyya SHS, Wa 599.85 Total 6,139.69
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 85 the financial year ended 31 December 2014 380. To ensure that the State receives the VAT paid, we recommended that management of the institutions should obtain the appropriate VAT receipts, failing which the amounts should be recovered and paid to chest.
Purchase from non-VAT registered entities – GH¢2,427.52 381. Our review of procurement records at Islamic SHS in Wa disclosed that management purchased store items worth GH¢16,183.47 from non-VAT registered suppliers in violation of Section 30(2) of Financial Administration Act, 2003 (Act 654), thereby avoiding the payment of GH¢2,427.52 as VAT to the State.
382. We urged management to note the above requirement for compliance in all future purchase transactions.
Other administrative irregularity
Non-existence of Audit Reports Implementation Committees 383. Section 30 of the Audit Service Act, 2000 (Act 584) provides that ‘an institution which is subject to auditing by the Auditor-General shall establish an Audit Report Implementation Committee (ARIC), which shall ensure that the Head of the institution, pursues the implementation of matters in all audit reports as well as financial matters raised in the reports of internal monitoring units in the institution.’
384. We noted however, that management of the six institutions listed below had not set up ARICs in their institutions to pursue implementation of recommendations in audit reports:
No. Institution 1. Hilla Limann SHS, Gwollu 2. Lawra SHS 3. Piina SHS, Jirapa 4. St. Francis Girls SHS, Jirapa 5. Ullo SHS 6. Wa School for the Deaf
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 86 the financial year ended 31 December 2014 385. We also noted that although Eremon SHS and Tumu SHTS had established ARICs, the Committees were not functioning resulting in non- implementation of recommendations in previous audit reports.
386. We recommended that management of the institutions should establish ARICs and also reactivate the existing ones to ensure speedy implementation of recommendations in audit reports.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 87 the financial year ended 31 December 2014 VOLTA REGION
Introduction 387. The number of public sector Pre-University Educational Institutions in the Volta Region during the 2014 financial year was 95. The institutions are of the following categories:
No. Type of Institution No. 1. Senior High Schools 57 2. Senior High Technical Schools 25 3. Teacher Training Colleges 7 4. Technical Institutes 3 5. Special Schools 3 Total 95
Summary of findings and recommendations
388. Heads of eight institutions made payments totaling GH¢370,460.74 for goods and services but were unable to provide the necessary expenditure supporting documents. We recommended that management of the institutions should provide the relevant supporting documents to authenticate the payments, failing which the amounts should be recovered from the Heads of the institutions and their Accountants.
389. Management of the three institutions paid a total amount of GH¢141,339.22 on maintenance and repairs but failed to support the payments with works orders and job completion certificates. We recommended to management of the institutions to have all repair works backed by works orders and certificates of work done before payments.
390. Management of three institutions failed to ensure that imprests totaling GH¢7,150.00 granted officials for specific purposes were retired. We recommended that the Heads and Accountants of the affected schools should demand accountability from the officials, failing which the amounts should be adjusted to their personal accounts and recover from their salaries.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 88 the financial year ended 31 December 2014 391. Three staff of Akatsi College of Education and 17 of Mawuli Senior High School occupying official accommodation have defaulted in paying rent of GH¢7,073.97. We urged both managements to recover the outstanding amounts and effect monthly rent deductions from the salaries of the occupants.
392. Three schools had outstanding salary advances of GH¢7,252.00 due to irregular refunds by the staff. We recommended that the Heads of the schools should recover all outstanding amounts from the defaulters without further delay.
393. A total amount of GH¢20,525.39 was paid to seven separated staff of four institutions because the management of the institutions and Heads of the Schools did not cause the immediate stoppage of salaries to the separated staff. We recommended recovery of the irregular payments from the former staff or the Heads and Accountants of the institutions whose inaction caused the loss surcharged accordingly.
394. Management of eight institutions made purchases totaling GH¢518,014.15 without obtaining alternative price quotations from different suppliers. We recommended that management of the institutions should ensure strict compliance with the provisions in the procurement law in all future procurements.
395. Stores worth GH¢504,879.74 purchased by the three institutions were not receipted into stores and appropriately issued. We recommended to management of the institutions to hold the authorizing and paying officials liable to refund the amounts paid.
396. Management of Kpassa Senior Technical School and Ntruboman Senior High School did not ensure that fuel worth GH¢15,322.64 was recorded in the vehicle logbooks of their institutions. We recommended that the Head of the school and Accountant should be surcharged with the amount. 397. Three Schools purchased items costing GH¢555,680.50 from non-VAT registered suppliers and as a result avoided the payment of GH¢97,244.09 as VAT to the State. We recommended strict adherence to the provisions in the FAR in all future procurements.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 89 the financial year ended 31 December 2014 398. Ntruboman Senior High School and St Theresa College of Education, Hohoe failed to deduct withholding taxes of GH¢2,253.95 from payments made to suppliers and service providers. We urged the management of the institutions to comply with the law to avoid sanctions.
399. Five Schools failed to remit to GRA, withholding taxes of GH¢69,669.37 deducted from payments made. We urged the management of the institutions to remit the amounts to GRA without further delay to avoid sanctions.
400. Management of Adaklu, Mawuli and Ntruboman Senior High Schools had not set up ARICs in their institutions to pursue implementation of recommendations in audit reports. We recommended that management of the institutions should establish ARICs to ensure speedy implementation of recommendations in audit reports.
Details of findings and recommendations
FINANCIAL REPORTING
Estimates 401. The Institutions did not prepare estimates of income and expenditure for approval by their Boards of Governors to guide their financial operations as required by Part II Section 1 of the Financial and Accounting Instructions. They relied on the quarterly allocation of funds by the Regional Director of Education as approved estimates for their Government grants.
State of the accounts 402. The number of institutions in the region increased from 87 in 2013 to 95 in 2014. Sixty-one out of the 95 institutions complied with Section 41(1a) of the Financial Administration Act by preparing and submitting their financial statements for the year to the Auditor–General within three months after the end of the year for validation. Although this showed a marked improvement over the previous year when 25 out of the 87 institutions submitted financial statements for validation, there is still much room for improvement. We therefore urge the Regional Director of Education to intensify supervision of the institutions to ensure compliance with this provision in FAA. The list of 34
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 90 the financial year ended 31 December 2014 institutions that failed to submit their financial statements is attached as Appendix ‘C’ to this report.
Operational results 403. The 61 institutions whose financial statements were validated received a total income of GH¢131,211,552.77 and incurred a total expenditure of GH¢128,894,083.35 resulting in a net surplus of GH¢2,317,469.42. These have been summarized below:
Account Income Expenditure Surplus/(Deficit) Government Grant 74,756,807.35 74,777,252.48 (20,445.13) Boarding/User fees 44,990,487.20 44,849,329.96 141,157.24 HIPIC/GET fund 6,006,934.02 4,970,654.01 1,036,280.01 Donation/ Others 5,457,324.20 4,296,846.90 1,160,477.30 Total 131,211,552.77 128,894,083.35 2,317,469.42
Sundry debtors – GH¢4,306,802.82 404. The total indebtedness of students, staff and others to the institutions stood at GH¢4,306,802.82 at the end of the year. The breakdown is shown below with the details provided in Appendix ‘D.’
Type Amount (GH¢) Percentage Student debtors 4,071,144.24 94.53 Staff Debtors/Advances 124,853.08 2.90 PTA/Others 110,805.50 2.57 Total 4,306,802.82 100
405. We recommended that the Heads of the institutions should put in place effective collection mechanisms to ensure timely collection of fees for the efficient running of the institutions. Sundry creditors – GH¢5,717,717.46 406. The total liabilities of the institutions to students and other third parties as at 31 December 2014 was GH¢5,717,717.46. The breakdown is shown below with details provided in Appendix ‘E’.
Type Amount (GH¢) Percentage Suppliers 5,282,471.67 92.39 Students 336,999.09 5.89
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 91 the financial year ended 31 December 2014 Others 98,246.70 1.72 Total 5,717,717.46 100
MANAGEMENT ISSUES
Cash irregularities
Unsupported payments – GH¢370,460.74 407. Heads of eight institutions made payments totaling GH¢370,460.74 for goods and services but were unable to provide the necessary expenditure supporting documents such as invoices, official receipts and statements of claims as required by Part VI Section 16(b) of FAI. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Bator SHS 2,750.00 2. Dorfor SHS, Juapong 5,426.77 3. E.P. SHS, Hohoe 13,300.00 4. Kpando SHS 149,733.00 5. Kpassa SHTS 22,946.50 6. Mafi-Kumasi SHTS 4,871.00 7. Ntruboman SHS, 27,615.75 Breweniase 8. St. Theresa College of 143,817.72 Education, Hohoe Total 370,460.74
408. We recommended that management of the institutions should provide the relevant supporting documents to authenticate the payments, failing which the amounts should be recovered from the Heads of the institutions and their Accountants.
Payment without works orders – GH¢141,339.22 409. Management of the three institutions listed below paid a total amount of GH¢141,339.22 on maintenance and repairs but failed to support the payments with works orders and job completion certificates as required by
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 92 the financial year ended 31 December 2014 Section 16(1a) of the Financial Administration Act, 2003 (Act 654). The breakdown is shown below:
Institution Amount (GH¢) EP SHS, Hohoe 111,731.89 Klikor SHTS 4,259.50 Kpassa SHS 25,347.83 Total 141,339.22
410. We recommended to management of the institutions to have all repair works backed by works orders and certificates of work done before payments.
Unretired imprest – GH¢7,150.00 411. In contravention of Regulation 288 of FAR, 2004 which states that ‘imprest shall be retired at the close of financial year and any imprest not so retired shall be adjusted to a personal advance account in the name of the imprest holder,’ management of three institutions failed to ensure that imprests totaling GH¢7,150.00 granted officials for specific purposes were retired.
Institution Amount (GH¢) Bishop Herman College, Kpando 1,815.00 EP SHS, Hohoe 3,015.00 Ntruboman SHS, Brewaniase 2,320.00 Total 7,150.00
412. We recommended that the Heads and Accountants of the affected schools should demand accountability from the officials, failing which the amounts should be adjusted to their personal accounts and recover from their salaries.
Payroll irregularities
Unpaid rent – GH¢7,073.97 413. Three staff of Akatsi College of Education and 17 of Mawuli Senior High School occupying official accommodation have defaulted in the payment of rent of GH¢788.00 and GH¢6,285.97 respectively. At the time of
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 93 the financial year ended 31 December 2014 our audits, the defaulters were still in occupation of the bungalows with no action taken by the management to enforce payment of the monthly rentals.
414. We urged both managements to recover the outstanding amounts and effect monthly rent deductions from the salaries of the occupants.
Unrecovered salary advances – GH¢7,252.00 415. Three schools granted salary advances totaling GH¢8,842.00 to 18 staff members but due to irregular refunds, only GH¢1,590.00 was paid leaving a balance of GH¢7,252.00 outstanding as at 31 December 2014. The breakdown is shown below
Amount Amount Institution No. of Granted Paid Balance Staff (GH¢) (GH¢) (GH¢) Abutia SHTS 13 5,442.00 1,590.00 3,852.00 Kpando SHS 2 700.00 - 700.00 Three Town SHS, Denu 3 2,700.00 - 2,700.00 Total 18 8,842.00 1,590.00 7,252.00
416. We recommended that the Heads of the schools should recover all outstanding amounts from the defaulters without further delay.
Unearned salaries – GH¢20,525.39 417. A total amount of GH¢20,525.39 was paid to seven separated staff of four institutions because management did not cause the immediate stoppage of salaries to the separated staff in contravention of Regulation 297 of FAR, 2004.
Institution Amount (GH¢) Abutia SHS 4,798.35 Akatsi College of Education 601.84 EP SHS, Hohoe 8,183.39 Mawuli SHS, Ho 6,941.81 Total 20,525.39
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 94 the financial year ended 31 December 2014 418. We recommended recovery of the irregular payments from the former staff or the Heads and Accountants of the institutions whose inaction caused the loss surcharged accordingly.
Procurement and stores irregularities
Uncompetitive procurements – GH¢518,014.15 419. Contrary to Section 43(1) of the Public Procurement Act, 2003 (Act 663), the management of eight institutions made purchases totaling GH¢518,014.15 without obtaining alternative price quotations from different suppliers. The breakdown is shown below:
No. Institution Amount (GH¢) 1. Abutia SHTS 21,813.09 2. Afife SHTS 4,677.50 3. Dorfor SHS, Juapong 7,981.65 4. E.P. SHS, Hohoe 61,273.30 5. Klikor SHTS 23,480.85 6. Ntruboman SHS, Brewaniase 362,473.00 7. Weta SHS 18,401.31 8. Wovenu SHTS 17,913.45 Total 518,014.15 420. We recommended that management of the institutions should ensure strict compliance with the provisions in the procurement law in all future procurements.
Unaccounted stores – GH¢504,879.74 421. Our audit revealed that stores worth GH¢504,879.74 purchased by the three institutions listed below, were not receipted into stores and appropriately issued for utilization even though Part IX, Sections 16 and 26 of the Financial Accounting Instructions requires Heads of schools to acknowledge receipt of stores by use of a store receipt voucher before payments are made.
Institutions Amount (GH¢) E.P. SHS, Hohoe 42,204.74 Kpassa SHTS 382,400.00 Ntruboman SHS, Brewaniase 80,275.00 Total 504,879.74
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 95 the financial year ended 31 December 2014
422. We recommended to management of the institutions to hold the authorizing and paying officials liable to refund the amounts paid.
Fuel purchases not recorded in log books – GH¢15,322.64 423. Contrary to Part IX Section 64 of FAI which require that logbooks shall be maintained for each vehicle which shall be entered up daily with full particulars of receipts of fuel and lubricants and persons undertaking journeys, management of Kpassa Senior Technical School (GH¢3,672.00) and Ntruboman Senior High School (GH¢11,650.64) did not ensure that fuel worth GH¢15,322.64 it alleged to have purchased was recorded in the vehicle logbooks of their institutions.
424. We could not as a result confirm whether the institution received value for money for the transactions and therefore recommended that the Head of the school and Accountant should be surcharged with the amount.
Tax irregularities
Purchase from non-VAT entities – GH¢97,244.09 425. Three Schools purchased items costing GH¢555,680.50 from non-VAT registered suppliers in violation of Financial Administration Regulation 183(4) and as a result avoided the payment of GH¢97,244.09 as VAT to the State.
Institution Amount (GH¢) VAT (GH¢) E.P. SHS, Hohoe 163,291.50 28,576.01 Kpassa SHTS 73,204.00 12,810.70 Ntruboman SHS, Brewaniase 319,185.00 55,857.38 Total 555,680.50 97,244.09
426. We recommended strict adherence to the provisions in FAR in all future procurements.
Failure to deduct withholding taxes – GH¢2,253.95 427. Ntruboman Senior High School (GH¢1,255.95) and St Theresa College of Education, Hohoe (GH¢998.00) violated Section 84(2) of Internal Revenue Act, 2000 (Act 592) by failing to deduct withholding taxes of GH¢2,253.95 from payments made to suppliers and service providers.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 96 the financial year ended 31 December 2014 428. We urged the management of the institutions to comply with the law to avoid sanctions.
Non-remittance of withholding tax – GH¢69,669.37 429. Five Schools deducted withholding taxes of GH¢69,669.37 from payments totaling GH¢1,393,387.40 but failed to remit the amount withheld to GRA in violation of Section 87(1) of Act 592. The breakdown is shown below:
No. Institution Amount (GH¢) 1. E.P. SHS, Hohoe 16,240.61 2. Kpando SHS 5,567.40 3. Kpassa SHTS 13,292.69 4. Ntruboman SHS, Brewaniase 27,674.78 5. St. Mary’s SHS, Lolobi 6,893.89 Total 69,669.37
430. We urged the management of the institutions to remit the amounts to GRA without further delay to avoid sanctions.
Other administrative irregularity
Non-existence of Audit Reports Implementation Committees 431. Section 30 of the Audit Service Act, 2000 (Act 584) provides that ‘an institution which is subject to auditing by the Auditor-General shall establish an Audit Report Implementation Committee (ARIC), which shall ensure that the head of the institution, pursues the implementation of matters in all audit reports as well as financial matters raised in the reports of internal monitoring units in the institution.’
432. We noted however, that management of Adaklu, Mawuli and Ntruboman Senior High Schools had not set up ARICs in their institutions to pursue implementation of recommendations in audit reports.
433. We recommended that management of the institutions should establish ARICs to ensure speedy implementation of recommendations in audit reports.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 97 the financial year ended 31 December 2014 WESTERN REGION
Introduction 434. The number Pre-University Educational Institutions which operated in the public system in the Western Region during the 2014 financial year was 52. The Institutions are in the following categories:
No. Type of Institution No. 1. Senior High Schools 32 2. Senior High Technical Schools 13 3. Teacher Training Colleges 3 4. Technical Institutes 2 5. Special Schools 2 Total 52
Summary of significant findings and recommendations
435. Management of Annor Adjaye Senior High School, Half Assini collected GH¢40,388.00 from students to supply them with anniversary cloth but misapplied the amount on administrative expenses. To avert possible student agitation over non-supply of the cloth, we recommended to the management to procure and distribute the cloth to the students and ensure that funds are always applied on intended purposes only.
436. Management of Huni Valley Senior High School failed to ensure that imprests totaling GH¢12,628.00 granted to three officials for specific purposes were retired. We recommended that the amounts should be converted into advances and recovered from the salaries of the staff involved.
437. Management of Sefwi Wiawso Senior High School incurred GH¢4,317.00 on medical expenses on 69 students who suffered from food poison due to poor preservation of food served at the dining hall of the school. We recommended that management should ensure strict adherence to financial regulations and maintain clean surroundings with fumigation to avoid a recurrence. 438. Past students of St Augustine Senior High School, Bogosu owed the institution GH¢9,162.26. We urged management to avoid such situations with
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 98 the financial year ended 31 December 2014 the current students, failing which the officials whose inaction result in such losses should be surcharged with the loss.
439. Staff occupants of bungalows at the Takoradi Technical Institute owed an amount of GH¢3,275.00 in unpaid rentals. We recommended to the management to ensure recovery of all outstanding rent and inputs sent to the Controller and Accountant General’s Department to enable source deductions from their monthly salaries.
440. Management of Huni-Valley Senior High School failed to deduct withholding tax of GH¢5,177.00 and had not remitted withheld taxes amounting to GH¢13,741.42 to GRA. We recommended that management should remit the taxes collected to GRA without further delay and comply with the provisions of the tax laws in all future transactions.
441. Three Schools procured GH¢580,882.23 worth of supplies from non- VAT registered entities thereby avoiding the payment of GH¢91,647.82 as VAT to the State. We recommended that management of the institutions should procure from VAT registered entities only.
Details of findings and recommendations
FINANCIAL REPORTING
Estimates 442. The Institutions submitted their draft estimates for Government grant to the Regional Director of Education for inclusion in their 2014 budget but did not prepare estimates for their Boarding and Miscellaneous accounts for approval by their Boards of Governors in violation of Part II Section 1 of the Financial and Accounting Instructions.
State of the accounts 443. The number of institutions in the region increased from 49 in 2013 to 52 in the year under review. Forty eight institutions complied with Section 41(1a) of the Financial Administration Act, 2003 (Act 654) by preparing and
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 99 the financial year ended 31 December 2014 submitting their financial statements for audit validation. We reviewed and validated the financial statements of 46 institutions. Although Asawinso and Juaboso Senior High Schools submitted their 2014 financial statements within the allowable period, we could not validate them on schedule. The four institutions who were unable to submit their financial statements for audit validation have been listed in Appendix ‘C’ to this report.
Operational results 444. Total income received by the 46 institutions whose financial statements were validated was GH¢121,243,573.19 whilst their total expenditure amounted to GH¢119,543,987.01 resulting in a net surplus of GH¢1,699,586.18. Summary of the results is provided below:
Account Income Expenditure Surplus/(Deficit) (GH¢) (GH¢) (GH¢) Government Grant 62,617,242.81 62,617,242.81 - Boarding/User fees 51,945,586.34 50,523,839.71 1,421,746.63 HIPC/GET fund 5,411,892.77 5,266,745.05 145,147.72 Donation/ Others 1,268,851.27 1,136,159.44 132,691.83 Total 121,243,573.19 119,543,987.01 1,699,586.18
Sundry debtors – GH¢2,533,830.60 445. Total indebtedness of students, staff and other debtors to the institutions stood at GH¢2,533,830.60 at the end of the year. The breakdown is shown in the table below with details provided in Appendix ‘D.’
Type Amount (GH¢) Percentage Student debtors 2,327,709.04 91.9 Staff Debtors/Advances 57,677.97 2.3 PTA/Others 148,443.59 5.8 Total 2,533,830.60 100 446. We urged management of the institutions to adopt stringent debt collection measures to recover the outstanding debts.
Sundry creditors – GH¢4,500,210.66 447. The institutions incurred a total debt of GH¢4,500,210.66 at the end of the year to suppliers and other creditors. The breakdown is as follows:
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 100 the financial year ended 31 December 2014 Type Amount (GH¢) Percentage Suppliers 4,319,363.37 95.98 Others 180,847.29 4.02 Total 4,500,210.66 100
448. We advised the Heads of the institutions to settle all their obligations on time as required under Part I Section 2(m) of the Financial and Accounting Instructions in order to maintain credibility of the institutions.
MANAGEMENT ISSUES
Cash irregularities
Misapplication of funds – GH¢40,388.00 449. The management of Annor Adjaye Senior High School, Half Assini collected a total amount of GH¢40,388.00 from 654 students in the 2012/2013 and 2013/2014 academic years in order to supply them with anniversary cloth. Management did not procure the cloth but instead misapplied the amounts collected on administrative expenses. This violated Part II Section 12 of the Financial Administration Regulations, 2004 which require persons entrusted with the custody of public and trust moneys to protect them against unlawful diversion from their proper purposes.
450. To avert possible student agitation over non-supply of the cloth, we recommended to the management to procure and distribute the cloth to the students and ensure that funds are always applied on intended purposes only.
Unretired imprest – GH¢12,628.00 451. Management of Huni Valley Senior High School failed to ensure that imprests totaling GH¢12,628.00 granted to three officials for specific purposes were retired. We noted that in some instances, the staff were given additional imprests when previous ones had not been accounted for.
452. This contravened Regulation 288 of FAR, 2004 which states that ‘imprest shall be retired at the close of financial year and any imprest not so retired shall be adjusted to a personal advance account in the name of the imprest holder,’
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 101 the financial year ended 31 December 2014 453. We recommended that the amounts should be converted into advances and recovered from the salaries of the staff involved.
Avoidable medical expenses – GH¢4,317.00 454. We noted during our audit of Sefwi Wiawso Senior High School that management incurred GH¢4,317.00 on medical expenses on 69 students who suffered from food poison due to poor preservation of food served at the dining hall of the school.
455. We are of the view that the expenditure could be avoided if management had complied with Regulation 2(h) of FAR, 2004 which require Heads of institutions to ‘preserve in good order and secure the economical use of all equipment and stores used by the institution.’ We recommended that management should ensure strict adherence to this regulation and maintain clean surroundings with fumigation to avoid a recurrence.
Possible loss of school fees revenue – GH¢9,162.26 456. We observed that out of a total students indebtedness of GH¢15,639.61 declared by management of St Augustine Senior High School, Bogosu at the end of the 2014 financial year, GH¢9,162.26 was owed by 125 past students who completed in May 2014. This occurred because management did not strictly enforce its fees collection policies.
457. We urged management to avoid such situations with the current students, failing which the officials whose inaction results in such losses should be surcharged with the loss.
Payroll irregularity
Unpaid rent – GH¢3,275.00 458. Heads of institutions are required under Part I, Section 2(m) of FAI to see to the prompt collection of debts owed the institution. We noted however, that staff occupants of bungalows at the Takoradi Technical Institute owed an amount of GH¢3,275.00 in unpaid rentals.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 102 the financial year ended 31 December 2014 459. We recommended to the management to ensure recovery of all outstanding rent and inputs sent to the Controller and Accountant General’s Department to enable source deductions from their monthly salaries.
Tax irregularities
Taxes not withheld/remitted – GH¢18,918.42 460. Management of Huni-Valley Senior High School violated Section 84(2) and 87(1) of the Internal Revenue Act, 2000 (Act 592) by failing to deduct withholding tax of GH¢5,177.00 from payments made to suppliers and deducting tax of GH¢13,741.42 from payments made but failing to remit the amount to GRA.
461. We recommended that management should remit the taxes collected to GRA without further delay and comply with the provisions of the tax laws in all future transactions.
Purchase from non-VAT entities – GH¢101,654.39 462. Three Schools violated Financial Regulation 183(4) which requires Heads of institutions to procure from VAT registered entities only and procured GH¢580,882.23 worth of supplies from non-VAT registered entities thereby avoiding the payment of GH¢101,654.39 as VAT to the State. The institutions are listed below:
Institution Amount paid VAT (GH¢) (GH¢) Half Assini SHS 376,578.60 65,901.26 Sefwi Wiawso SHS 180,740.63 31,629.61 Sefwi Wiawso SHTS 23,563.00 4,123.53 Total 580,882.23 101,654.39
463. We recommended that management of the institutions should comply with regulation and procure from VAT registered entities only.
Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions for 103 the financial year ended 31 December 2014
APPENDIX C Institutions which failed to submit their annual financial statements Brong Ahafo Region Accounts No. Institution Arreas (years) submitted up to 1 Community Dev't Vocational Inst., Sunyani 2012 2 2 Dormaa Technical Institute 2012 2 3 Guakro Effah SHS, Ofuman 2013 1 4 Nkoranza Technical Institute 2013 1 5 Nsuta SHS New 1 6 Techimantia SHTS 2013 1 7 Women Training Institute, Nkoranza 2012 2 8 Yamfo Vocational/Technical Sch 2012 2
Central Region Accounts No. Institution Arreas (years) submitted up to 1 Abakrampa SHS 2013 1 2 Aburam SHS 2013 1 3 Adankwaman SHS 2013 1 4 Assin Manso SHS 2013 1 5 Assin North SHS 2013 1 6 Assin State College 2013 1 7 Odoben SHS 2013 1
Eastern Region Accounts 25 Institution Arreas (years) submitted up to 1 Abetifi College of Education, Abetifi 2013 1 2 Abetifi SHTS 2013 1 3 Amankwakrom Technical Institute 2013 1 4 Donkorkrom Agric SHS 2013 1 5 Kwahu Tafo SHS 2013 1 6 Mpraeso SHS 2013 1 7 Nkawkaw SHS 2013 1 8 St. Joseph's Technical Inst, Kwahu Tafo 2013 1 9 St. Paul's SHS, Asakraka 2013 1
Greater Accra Region Accounts Arrear No. Institution submitted up to (Year) 1 Accra College of Education 2012 2 2 Accra Wesley Girls SHS New - 3 Achimota Primary/ JHS 2012 2 4 Ada College of Education 2012 2 5 Ada SHTS, Sege 2011 3 6 Ada Technical Institute 2011 3 7 Amasaman SHTS 2013 1 8 Ashaiman SHS 2013 1 APPENDIX C Contd. Greater Accra Region Contd. Accounts Arrear No. Institution submitted up to (Year) 9 Chemu SHS 2013 1 10 Don Bosco Technical Insitute 2013 1 11 Dzorwulu Special School 2012 2 12 Ebenezer SHS 2013 1 13 Kaneshie SHTS 2013 1 14 Manhean Secondary/Technical School 2011 3 15 Ngleshie Amanfro SHS 2012 2 16 Ningo SHS 2012 2 17 Nungua SHS 2011 3 18 2012 2 19 Odogorno SHS 2013 1 20 OLAMS SHS 2013 1 21 Presbyterian Day SHS, Tema 2012 2 22 Presbyterian SHS, Teshie 2012 2 23 Sege SHS 2013 1 24 State School for the Deaf, Teshie 2012 2 25 Tema Methodist Day SHS 2011 3 26 Tema Technical Institute 2012 2 27 Wesley Grammar SHS 2012 2
Northern Region Accounts Arrear No. Institution submitted up to in Year (s) 1 Buipe SHS 2013 1 2 St. Charles SHS, 2013 1
Upper East Region Accounts Arrear No. Institution submitted up to in Year (s) 1 Bawku SHTS 2013 1 2 Bawku Technical Institute 2013 1 3 Fumbisi Agric SHS 2013 1 4 Gbewaa College of Education 2013 1 5 Navrongo SHS 2013 1 6 Paga SHS 2013 1 7 Sandema SHS 2013 1 8 Sandema SHTS 2013 1 9 ST John Bosco College of Education 2013 1 10 Tempane SHS 2013 1
Upper West Region Accounts Arrear No. Institution submitted up to in Year (s) 1 Lassia Tuolu SHS 2013 1 St. Basilid Technical/Vocational Institute, 2 2013 1 Kaleo APPENDIX C Contd. Volta Region Accounts Arrear No. Institution submitted up to in Year (s) 1 Abor SHS 2013 1 2 Abutia SHTS 2012 2 3 Adaklu SHS 2013 1 4 Afadjato SHS 2011 3 5 Agate SHS 2013 1 6 Agotime SHS 2013 1 7 Akpafu SHS 2011 3 8 Alavanyo SHTS 2013 1 9 Amedzofe SHS 2013 1 10 Anlo Afiadenyigba SHS 2013 1 11 Anlo Zion SHS 2011 3 12 Antoega SHS 2013 1 13 Asukawkaw SHTS 2011 3 14 Avatime SHS 2013 1 15 Aveyima SHTS 2012 2 16 Baglo SHTS 2004 10 17 Bueman SHS 2004 10 18 Comboni Voc. Technical School 2013 1 19 Have SHTI 2006 8 20 Jasikan College of Education 2004 10 21 Jim Bourton Agric SHS 2012 2 22 Kpando Technical Institute 2013 1 23 Krachi SHTS 2011 3 24 Leklebi SHS 2008 6 25 Likpe SHS 2006 8 26 Ntrobuman SHS 2011 3 27 Okajakrom SHS 2012 2 28 Oti SHTS 2013 1 29 Shia SHS 2013 1 30 St Teresa College of Education 2010 4 31 St. Francis College 2013 1 32 Three Kings Special School 2013 1 33 Three Town SHS 2013 1 34 Tsiame SHS 2013 1
Western Region Accounts Arrear No. Institution submitted up to in Year (s) 1 Diabene SHS 2012 2 2 Esiama SHS 2013 1 3 Ghana SHTS, Takoradi 2013 1 4 Takoradi SHS 2010 4 APPENDIX D
SCHEDULE OF DEBTORS Ashanti Region Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 1 Achinakrom SHS 18,713.57 2 Adanwomase SHS 13,079.30 54,202.00 3 Adu Gyamfi SHS 62,874.50 1,234.00 4 Aduman SHS 36,775.47 7,250.00 5 Adventist Girls SHS, Ntonso 12,103.77 6 Adventist SHS, Ksi 10,752.00 7 Afia Kobi Girls SHS 19,244.85 8 Agogo Presby Training College 61,473.00 280,652.40 9 Agogo State SHS 15,207.12 10 Agona SHTS 7,900.00 2,700.00 11 Akrofuom SHTS 21,366.90 12 Akrokerri Training College 36,763.40 13 Akumadan SHS 52,097.47 14 Al-Zhariya Islamic SHS, Kumasi 32,811.30 2,200.00 15 Amaniampong SHS 41,754.96 2,450.00 16 Anglican SHS 185,660.73 17 Antoa SHS 7,550.00 18 Armed Forces SHTS 44,553.75 19 Asanteman SHS 24,644.07 20 Asare Bediako SHTS 13,295.30 21 Ashanti School For The Deaf 300.00 22 Atwima Kwanwoma SHS 12,100.25 23 Bankoman SHS 10,093.60 24 Barekese SHS 177,015.79 25 Beposo SHTS 5,897.37 550.00 26 Bodwesango SHS 24,100.50 1,870.00 27 Bonwire SHS 17,048.80 28 Bosome Freho SHTS 1,784.19 29 Christ The King SHS 1,530.79 30 Collins SHS 206,951.37 5,301.00 31 Dadease Agric SHS 48,195.35 32 Denyaseman Catholic SHS, Poano 669.00 33 Dompoase SHS 42,618.98 34 Dwamena Akenten SHS 150,125.61 11,039.00 35 Effiduase SHCS 38,573.00 500.00 36 Ejisu SHTS 2,539.70 59.40 37 Ejisuman SHS 123,109.04 38 Ejuraman SHS 4,756.85 2,600.00 39 Esaase Bontefufuo SHTS 178,022.23 2,605.00 40 Ghana Muslim Mission SHS 21,977.20 41 Gyaama Pensan SHTS 55,473.10 42 Islamic SHS 24,854.44 43 Jachie Pramso SHS 52,438.00 44 Jacobu SHS 1,465.18 APPENDIX D Ashanti Region Contd. Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 45 Juaben SHS 23,202.92 46 Juaso SHTS 2,713.17 47 KNUST SHS 4,553.50 48 Kofi Agyei SHTS 62,343.70 49 Kofiase Adventist SHS 14,573.18 2,910.00 50 Konadu Yiadom SHS 22,530.00 51 Konongo Odumasi SHS 35,030.98 38,375.30 52 Krobea Asante Tech/Voc. Inst. 1,918.70 53 Kumasi Academy 42,445.20 54 Kumasi Girls SHS 20,204.50 55 Kumasi SHS 34,952.12 29,542.00 56 Kumasi SHTS 34,657.30 57 Kumasi Techn. Institute 11,856.74 50,000.00 7,100.00 58 Kumasi Wesley Girls SHS 10,032.39 59 Mabang SHTS 74,816.18 3,000.00 2,232.00 60 Mampong Techn. Teachers Trg College 398,588.89 61 Mankranso SHTS 37,730.22 62 Manso Adubia SHS 30,746.00 63 Mansoman SHS 14,515.52 64 Mpasatia SHS 10,729.49 600.00 65 Namong SHTS 4,037.00 66 New Edubiase SHS 18,320.65 300.00 67 Nkawie SHTS 9,951.40 10,000.00 920.00 68 Nkenkaasu SHS 26,252.60 69 Nsutaman Catholic SHS 76,283.55 11,000.00 70 Nyinahin Catholic SHS 6,868.00 71 Obuasi SHTS 15,628.79 72 Offinso Training College 255,315.52 73 Ofoase SHTS 6,249.32 74 Okomfo Anokye SHS 280,642.79 2,990.00 75 Opoku Ware SHS 28,259.40 76 Oppong Memorial SHS 3,640.50 77 Osei Kyeretwie SHS 9,000.00 78 Osei Tutu II College, Tetrem 78,407.26 79 Osei Tutu SHS 7,803.00 80 Owerriman SHS 3,975.48 81 Prempeh SHS 61,678.60 82 Presby SHS, Bompata 11,685.80 83 Presby SHS, Kwamang 10,826.50 84 SDA SHS, Agona 24,677.50 85 SDA SHS, Bekwai 47,855.92 86 Sekyedumase SHS 28,367.91 87 Serwaa Nyarko Girls SHS 5,764.00 88 Simms SHCS 6,082.00 89 St Monica's SHS, Mampong 79,112.57 90 St. Hubert Seminary SHS 6,800.00 APPENDIX D Ashanti Region Contd. Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 91 St. Jerome SHS 55,598.91 92 St. Joseph Sem. SHS Mampong 17,129.73 93 St. Joseph's SHS, Ahwiren 19,749.30 1,000.00 1,899.80 94 St. Louis SHS 165,879.15 95 St. Louis Training College 63,727.40 96 St. Monicas Trg College, Mampong 88.12 370.00 97 T.I Ahmadiyya SHS, Asokore. 68,300.35 98 T.I Ahmadiyya SHS, Fomena 5,111.00 99 T.I Ahmadiyya SHS, Kumasi 69,950.87 1,500.00 100 Tepa SHS 67,308.11 101 Toase SHS 85,600.00 102 Tweneboah Kodua SHS 34,287.00 103 Wesley College 60,950.00 104 Wesley High school, Bekwai 8,571.10 105 Wesley SHS, Konongo 8,186.20 106 Yaa Asantewaa Girls SHS 29,646.19 168.00 Total 4,681,671.99 468,169.10 71,250.80
Brong Ahafo Region 1 Acherensua SHS 59,893.99 8,490.00 2 Ahafoman SHTS 47,376.00 3 Akumfi Ameyaw SHS 67,996.98 40,819.90 2,550.00 4 Amantin SHS 18,102.91 380.00 5 Atebubu College of Education 500.00 7,180.00 6 Atebubu SHS 282,706.04 7 Badu SHTS 15,613.76 8 Bandaman SHS 172,573.90 9 Bechem Presby SHS 59,143.00 2,410.60 10 Berekum College of Education 5,000.00 11 Berekum SHS 9,300.00 2,650.00 12 Boakye Tromo 3,082.00 1,282.00 13 Bomaa SHS 21,308.26 7,800.00 14 Buoyem SHS 2,290.76 1,000.00 15 Busunya SHS 32,567.00 16 Chiraa SHS 10,096.40 17 Diamono SHS 6,406.10 18 Donbosco Tech. Institute 41,625.25 1,800.00 19 Dormaa SHS 108,535.30 1,000.00 20 Drobo SHS 14,030.71 1,762.00 588.00 21 Goka SHTS 27,780.06 380.00 22 Gyamfi Kumanini SHTS 23,800.10 3,050.00 23 Hwidiem SHS 90,137.79 500.00 24 Istiqaama SHS 33,168.00 3,000.00 25 Jema SHS 75,355.62 APPENDIX D Brong Ahafo Region Contd. Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 26 Jinijini SHS 604,191.45 4,950.00 27 Kajaji SHS 25,368.96 28 Kintampo SHS 15,446.50 - 29 Koase SHS 4,673.59 30 Kukuom Agric SHS 34,619.35 7,966.00 31 Kwabre SHS 9,057.10 2,698.00 32 Kwame Danso SHTS 142,539.60 3,450.00 33 Mansen SHS 122,790.87 150.00 34 Menji Agric SHS 11,896.32 650.00 35 Methodist SHS,Biadan 28,720.78 16,340.20 200.00 36 Methodist Tech. SHS, Sunyani 69,408.31 1,600.00 37 Mim SHS 86,135.00 1,745.98 38 Mount Carmel Girls SHS 963.20 5,380.00 39 Nafana SHS 60,704.83 40 Nkoranman SHS 25,500.00 1,850.00 41 Nkoranza SHTS 5,657.24 1,100.00 42 Nkrankwanta SHS 95,332.67 43 Notre Dame Girls SHS 24,978.25 6,863.10 44 Nsawkaw State SHS 4,605.78 45 Odomaseman SHS 35,734.74 46 Ola Girls SHS -Kenyasi 12,754.81 11,200.00 47 Our Lady of Fatima Voc. Inst. 40,159.31 48 Our Lady of Providence SHS 2,006.50 49 Prang SHS 123,952.13 50 Presby SHS,Berekum 92,538.42 600.00 51 Sacred Heart SHS 20,929.80 32,307.50 52 Salvation Army SHS, Aboabo 41,014.72 1,768.33 53 Sankore SHS 39,858.07 2,300.00 54 School For The Deaf, Bechem 55 Serwaa Kesse SHS 39,811.38 308.00 56 Shalom Special School 57 St James Seminary SHS 18,507.31 58 St. Joseph College of Education 49,293.40 59 Sumaman SHS 30,349.71 750.00 60 Sunyani SHS 40,061.30 781.00 61 Techiman SHS 28,860.03 62 Tuobodom SHS 2,637.99 2,228.15 63 Twene Amanfo SHS 13,484.54 500.00 64 Wamanafo SHS 72,314.39 1,650.00 65 Wenchi Methodist SHS 29,420.96 66 Yamfo Anglican SHS 10,148.44 3,291.00 67 Yefriman SHS 14,743.61 2,170.00 68 Yeji SHS 44,451.33 Total 3,373,143.66 69,616.25 162,692.47 APPENDIX D Central Region Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 1 Abakrampa SHS 2 Aburaman SHS 3 Academy of Christ The King 94,332.80 7,140.00 4 Adankwaman SHS 5 Adisadel SHS 96,607.07 6 Aggrey Memorial A.M.E. Zion 183,145.13 7 Apam SHS 175,994.10 8 Assin Manso SHS 9 Assin North SHS 10 Assin Nsuta SHS 139,233.12 11 Assin State College 12 Asuansi Tech. Institute 475,640.04 13 Bisease SHS 72,330.94 14 Boa Amposem SHS 214,898.95 4,500.00 15 Breman Asikuma SHS 4,899.25 16 Cape Coast Sch. For The Deaf 17 Cape Coast Technical Institute 27,231.64 1,359.50 18 Diaso SHS 25,358.90 19 Dunkwa SHTS 147,889.32 20 Edinaman SHS 189,581.81 8,250.00 21 Effutu SHTS 74,266.60 22 Eguafo Abrem SHS 250,145.00 4,083.00 23 Ekumfi T.I. Ahmadiyya SHS 384,532.33 2,000.00 24 Enyan Abaasa Technical Institute 17,511.80 1,931.50 25 Enyan Denkyira SHTS 31,794.40 26 Fosu College of Education 20,700.00 27 Ghana National College 504,251.41 250.00 28 Gomoa Shts 109,713.20 700.00 29 Holy Child SHS 20,377.80 3,580.00 30 Jukwa SHS 43,717.00 31 Komenda College of Education 32 Komenda SHS 98,386.25 33 Kwanyanko SHS 34,300.20 1,800.00 34 Kwegyir Aggrey SHS 59,171.29 35 Mando SHS 8,200.51 1,350.00 36 Mankessim SHTS 39,484.82 129.77 37 Methodist SHS 113,128.18 38 Mfantsiman Girls SHS 11,221.11 39 Mfantsipim SHS 147,566.69 7,150.00 40 Mozano SHCS 36,328.50 4,462.40 41 Nsaba Presbytarian SHS 99,670.42 6,374.00 42 Nyakrom SHTS 147,386.66 2,250.00 43 Nyankomasi Ahenkro SHS 30,560.54 44 O.L.A College of Education 16,510.17 45 Obiri Yeboah SHS 120,265.69 1,773.00 APPENDIX D Central Region Contd. Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 46 Obrachire SHTS 6,503.60 700.00 47 Odoben SHS 48 Oguaa SHTS 105,524.10 240.00 49 Potsin T. I. Ahmadiyya SHS 52,861.21 50 Presbyterian SHS 99,670.42 6,374.00 51 Senya SHS 53,489.10 52 St. Augustine's College 40,361.56 53 Swedru Sch. of Business 21,690.37 54 Swedru SHS 405,082.08 44,252.00 55 Twifo Praso SHS 239,516.56 56 University Practice SHS 15,591.50 57 Wesley Girls High Sch. 13,148.65 58 Winneba SHS 49,993.50 Total 5,332,556.12 147,859.34
Eastern Region 1 Abetifi Presby SHS Abetifi 26,557.63 2 Abuakwa State College, Kibi 40,858.12 3 Aburi Girls' SHS, Aburi 75,757.30 4 Achease SHS, Achease 50,141.50 5 Adjena SHTS, Adjena 380.40 6 Adonten Snr High Scool, Aburi 60,908.00 12,800.00 7 Akim Asafo SHS, Asafo 14,921.40 500.00 8 Akim Swedru SHS 98,422.70 1,850.00 9 Akokoaso SHS 13,121.70 10 Akro SHTS 46,691.93 11 Akroso SHS 160,855.96 30,620.50 12 Akuse Methodist SHTS 40,390.87 5,819.70 13 Akwamuman SHS, Akosombo 263,269.46 14 Akwatia Technical Institute 33,176.89 1,411.91 15 Anglican SHTS, Kwabeng 533,382.25 16 Anum Presby SHS, Anum 9,560.50 17 Apeguso SHS, Apeguso 129,374.96 2,794.00 18 Asamankese SHS 18,435.55 19 Asesewa SHS 168,869.04 2,560.00 20 Asuom SHS, Asuom 44,451.07 21 Attafua SHTS, Akim Oda 217,151.30 22,894.00 22 Atweaman SHS 124,991.35 23 Ayirebi SHS, Ayirebi 31,889.46 2,325.00 24 Benkum SHS, Larteh 177,054.71 1,265.00 25 Bepong SHS 46,134.60 26 Boso SHTS, Boso 52,956.82 304.00 27 Ghana SHS, Koforidua 9,614.10 1,000.00 28 H'Mount Sinai SHS, Akropong 48,640.50 29 Islamic Girls SHS, Suhum 17,304.40 34,285.00 30 J.G Knol Voc/Tech School 4,131.00 APPENDIX D Eastern Region Contd. Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 31 Kade SHTS, Kade 54,174.00 32 Kibi SHTS 78,068.90 724.54 33 Klo-Agogo SHS, Agogo 48,350.80 1,220.00 34 Koforidua SHTS 58,273.27 1,092.00 35 Koforidua Tech. Institute 122,482.30 36 Krobo Girls' SHS, Odumase 18,519.70 37 Kwahu Ridge SHS, 87,046.50 38 Mangoase SHS 232,412.09 11,187.25 39 Manya Krobo SHS, Odumase 232,467.84 19,810.00 40 Methodist Girls' SHS, Mamfe 34,727.77 41 Methodist SHS, Oyoko K'dua 113,236.12 1,480.00 42 Mt. Mary College of Education, Somanya 96,247.60 1,620.00 43 New Aburen/Afosu SHS 60,929.71 650.00 44 New Juaben SHS, Koforidua 43,324.30 45 New Nsutam SHS, Nsutam 19,122.20 240.00 46 Nifa SHS, Adukrom 25,066.69 5,000.00 47 Nkwatia Presby SHS 102,492.90 3,132.00 48 Nsaba Diaspora Girls, Nsawam 31,037.50 49 Nsawam SHS, Nsawam 7,998.20 1,628.00 50 Oda SHS, Akim Oda 73,305.00 8,544.00 51 Ofori Panin SHS, Kukurantumi 105,812.34 52 Okuapeman SHS, Akropong 172,132.80 3,850.00 53 Osino Presby SHSoo, Osino 32,678.89 54 Oti Boateng SHS, K'dua Ada 11,475.30 300.00 55 Pope John SHS, Koforidua 32,586.02 56 Presby College of Education, Akropong 8,461.23 57 Presby College of Education, Kibi 61,709.60 2,720.00 58 Presby SHS, Adieso 75,391.85 2,500.00 59 Presby SHS, Begoro 63,889.17 100.00 60 Presby SHS, Mampong 293,842.09 81,512.77 61 Presby SHS-Suhum 53,784.14 1,500.00 62 Presby SHTS, Aburi 66,867.00 63 Presby SHTS, Adukrom 82,111.10 100.00 64 Presby SHTS, Kraboa/Coaltar 60,366.56 6,800.00 65 Presby SHTS, Larteh 64,631.97 2,220.00 66 Presby Women's College of Educ., Aburi 2,562.20 102,735.02 12,790.00 67 S.D.A College of Educ., Asokore-Koforidua 5,336.00 68 S.D.A SHS, Akyem Sekyere 44,940.00 11,883.38 69 S.D.A SHS, Asokore-Koforidua 5,175.02 6,220.00 70 Salvation Army SHS, Akim Wenchi 103,735.86 400.00 71 School for the Blind, Akropong 1,150.00 72 St. Fedelis SHS, 64,505.15 1,900.00 73 St. Francis SHTS, Akim Oda 158,474.73 287.78 74 St. Martins SHS, Nsawam 144,792.70 580.00 75 St. Michael SHS, Akoase 14,350.60 76 St. Paul's Tech. Institute, Kukurantumi 18,676.00 2,000.00 APPENDIX D Eastern Region Contd. Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 77 St. Peter's SHS, Nkwatia 20,464.50 78 St. Roses SHS, Akwatia 20,142.42 3,000.00 300.00 79 St. Stephen's SHS, Asiakwa 48,959.10 80 St. Thomas SHS, Asamankese 46,761.80 81 St.Dominic SHTS, Pepease 113,747.77 490.00 82 Unit School for the Deaf, Koforidua 600.00 83 W.B.M SHS, Old Tafo 218,797.75 84 Yilo Krobo SHCS, Somanya 20,511.43 8,210.00 Total 6,336,351.95 107,146.93 323,758.92
Greater Accra Region Students Other Staff PTA No Institution Debtors Debtors Debtors GH GH GH GH 1 Accra Girls SHS 1,191.98 2 Accra High School 21,496.50 3 Accra Technical Training Centre 20,782.50 13,378.00 4 Achimota SHS 3,769.90 1,075.80 5 Amasaman SHTS 17,690.50 6 Armed Forces SHTS 6,327.98 200.00 7 Ashaiman SHS 15,071.60 13,653.00 750.00 8 Christian Methodist SHS 5,688.00 9 Don Bosco Technical Institute 49,148.89 2,898.20 106.50 10 Ebenezer SHS 12,169.42 8,700.00 11 Ghanata SHS 9,704.00 12 Kaneshie SHTS 2,500.00 941.00 13 Kinbu SHTS 12,340.98 8,144.10 11,776.51 24,117.49 14 Labone SHS 49,754.80 15 Manhean SHTS 4,873.50 3,950.00 16 18,892.06 3,760.00 17 Presbyterian SHS, Osu 16,509.60 18 Presbyterian SHS, Tema 9,825.93 19 Sacred Heart Technical Institute 30,373.64 6,600.00 20 St. Margaret Mary SHTS 4,001.70 6,100.00 21 86,788.23 22 St. Thomas Aquinas SHS 2,044.91 7,519.14 21,437.02 23 West Africa SHS 14,359.15 1,050.00 Total 12,340.98 411,108.89 36,046.85 91,965.81 APPENDIX D Northern Region Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 1 Ambariyya SHS, Tamale 29,501.00 36,466.40 2 Bagabaga College of Education 33,272.00 3 Bimbilla SHS 640,313.36 163,113.98 4 Bole SHS 497,765.70 222,473.54 5 Bunkpurugu SHS/Technical 701,071.30 1,050.00 6 Business SHS 734,048.50 7 Chereponi SHS 20,753.70 373,298.06 8 Dabokpa Technical Institute 3,001,724.80 9 Dagbong State SHS 235,736.68 912.64 10 Damango SHS 1,702,631.40 11 E.P. SHS, Saboba 471,388.57 12 E.P.Collage of Education, Bimbilla 155,235.21 823,572.31 13 Gambaga Girls SHS 386,544.70 19,831.00 14 Ghana SHS, Tamale 994,781.07 15 Gushiegu SHS 791,622.06 16 Kalpohin SHS 338,963.61 58,382.52 17 Karaga SHS 48,282.79 18 Kpandai SHS 315,746.90 48,120.00 19 Kumbungu SHS 7,027.27 9,265.18 20 Nakpanduri Bus. SHS 251,867.00 20.00 21 Nalerigu SHS 1,644,760.18 22 Ndewura Jakpa SHS 563,686.87 23 Northern School of Business 1,365,302.41 8,700.00 24 Pong-Tamale SHS 6,475.93 600,497.94 25 Presby SHS Tamale 38,607.24 38,321.00 26 Salaga SHS 694,992.57 172,334.00 27 Savelugu School for the Deaf 1,760.00 28 Savelugu SHS 881,085.69 9,306.00 29 Sawla SHS 27,102.19 11,003.50 30 St. Anthony of Padua SHTS 4,644.41 5,900.84 31 St. Joseph's Tech. School, Saboba 193,548.25 29,124.96 32 T.I Ahmadiyya, Salaga 549,725.90 20,600.00 33 Tamale College of Education 1,984.00 34 Tamale Girls SHS 598,548.00 147,983.13 35 Tamale Islamic SHS 1,265,278.41 36 Tamale SHS 1,516,976.31 37 Tatale E.P. Agric SHS 77,588.40 38 Tolon SHS 303,833.68 1,661.95 39 Tuna SHS 53,551.65 171,073.00 40 Vitting SHTS 902,530.45 17,867.31 41 Walewale SHS 1,111,933.23 42 WALEWALE Voc/Tech Sch 141,926.45 43 Wulensi SHS 211,467.23 741,021.55 44 Wulugu SHS, Wulugu 633,153.97 197,236.82 45 Yagaba SHS 592,583.00 46 Yendi SHS 1,003,228.91 456,943.35 Total 25,742,792.95 4,379,140.98 8,700.00 APPENDIX D Upper East Region Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 1 Awe SHTS 37,723.02 1,020.00 348.00 2 Balga SHS 1,423,680.89 380.00 3 Bawku SHS 33,845.50 206,257.81 4 Bolga Girils SHS 30,501.31 586,432.00 5 Bolga SHS 8,726.00 6 Bongo SHS 41,384.95 352,234.55 7 Chiana 59,476.60 8 Gowire SHTS 68,591.50 51,000.00 9 Kongo SHS 64,623.14 420,112.00 193,617.00 10 Kusanaba SHS 64,313.50 25,000.00 11 Mirigu SHS 19,593.50 682.73 12 Notre Dame SHS 15,250.00 - 13 O.L.L. SHS 35,454.60 8,260.00 14 Sirigu SHS 21,181.50 385,000.00 15 St Bernadett Tech 34,639.00 16 St. John Intg. SHS 8,115.50 17 Zamse SHTS 75,051.35 278,541.00 18 Zebilla SHS 21,654.22 19 Zorkor SHS 28,368.08 20 Zuarungu SHTS 26,515.72 298,760.00 750.00 Total 2,118,689.88 2,144,420.09 663,975.00
Upper West Region Student Other Staff No. Institution Scholarship Debtors Debtors Debtors GH GH GH GH 1 Daffiama SHS, Daffia 37,735.50 2 Eremon SHS, Eremon 98,810.00 31,390.96 2,948.00 3 Funsi SHS,Funsi 6,881.00 4 Hilla Liman SHS, Gwollu 225,492.00 20,577.22 3,500.00 5 Islamic SHS,Wa 532,530.00 46,570.20 6,900.00 6 Jirapa SHS 853.00 3,667.50 7 Kaleo SHTS 439,194.70 62,048.27 5,320.00 8 Kanton SHS, Tumu 58,628.00 39,480.66 3,040.00 9 Ko SHS, Ko 54,574.27 1,740.00 10 Lawra SHS,Lawra 418,000.00 140,792.20 13,114.00 11 N.J. Ahmadiyya College of Education 398,506.50 5,670.00 12 Nandom SHS, Nandom 26,029.92 10,509.50 13 Piina SHS,Piina 18,055.20 880.00 14 St. Francis Girls SHS, Jirapa 45,437.10 15 T.I Ahmadiyya SHS, Wa 421,225.00 27,405.80 1,750.00 16 Tumu College of Education,Tumu 56,732.39 17 Tumu SHTS, Tumu 166,330.25 2,682.67 15,110.00 6,348.00 18 Ullo SHS, Ullo 30,416.50 1,300.00 APPENDIX D Upper West Region Contd. Student Other Staff No. Institution Scholarship Debtors Debtors Debtors GH GH GH GH 19 Wa School for the Deaf, Wa 150.00 20 Wa SHS, Wa 663,975.21 89,277.85 2,700.00 21 Wa SHTS, Wa 21,328.21 22 Wa Technical Institute, Wa 48,549.50 Total 3,050,215.08 1,189,804.50 15,110.00 59,027.50
Volta Region Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 1 Adidome SHS 97,420.62 1,361.00 2 Afife SHTS 3,380.50 870.00 3 Ahamansu Islamic SHS 5,399.00 820.00 4 Akatsi College of Education 2,453.00 5 Akatsi SHTS 345,483.27 6 Akome SHTS 14,820.50 7 Anlo Afiadenyigba SHS 92,467.30 500.00 8 Anlo SHS 53,626.40 1,085.00 9 Anlo Technical Institute 44,938.92 40.00 10 Atiavi SHTS 12,967.70 11 Ave-Dakpa SHS 33,743.10 692.38 12 Awudome SHS 230,872.73 13 Battor SHS 16,627.45 14 Bishop Herman College 5,218.50 15 C.Y.O Technical/Vocational Institute, Sovie 46,063.37 1,549.50 16 Community Inclusive Special School 1,000.00 17 Dabala SHTS 89,131.72 18 Dodi Papase SHTS 46,017.46 287.90 19 Dorfor SHS 26,119.01 200.00 20 Dzodze Penyi SHS 97,876.12 5,910.00 21 Dzolo SHS 12,100.08 63.54 3,530.00 22 E.P.C. Mawuko Girls SHS 41,665.00 53,638.90 100.00 23 E.P.College of Education, Amedzofe 5,374.90 784.36 24 E.P.T.V.I Alavanyo 53,105.80 25 Hohoe E.P. SHS 135,457.80 300.00 26 Keta Business College 34,211.95 22,689.00 27 Keta SHTS 146,620.18 51,646.70 32,835.00 28 Klikor SHTS 2,452.30 29 Kpando SHS 83,887.17 30 Kpassa SHTS 93,544.19 870.00 - APPENDIX D Volta Region Contd. Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 31 Kpedze SHS 66,226.49 32 Kpeve SHS 16,951.97 33 Krachi SHTS 58,062.34 1,114.40 1,100.00 34 Mafi, Kumase SHTS 13,399.50 35 Mawuli SHS 121,107.92 36 Nkonya SHS 57,414.68 5,118.00 37 Nkwanta SHS 106,088.20 38 Ola SHS 18,958.40 39 Peki College of Education 337,671.51 1,413.00 40 Peki SHS 224,586.86 11,962.00 41 Peki SHTS 54,454.05 1,370.00 42 Sogakope SHS 43,308.32 619.70 43 Sokode SHTS 38,290.73 740.00 200.00 44 Some SHS 136,455.63 45 St. Catherine SHS 37,032.19 8,545.00 46 ST. Kizito SHTS 23,870.80 47 ST. Mary's Seminary SHS 10,706.70 48 ST. Pauls SHS 285,214.86 49 Tanyigbe SHS 43,734.00 50 Taviefe SHS 149,765.60 51 Tsito SHTS 22,519.08 3,409.50 52 Vakpo SHS 134,656.91 5,335.70 53 Vakpo SHTS 81,333.67 2,360.00 54 Ve-SHS 14,427.21 55 Weta SHS 6,417.00 56 Worawora SHTS 42,377.20 6,590.00 57 Wovenu SHTS 13,569.88 755.00 58 Ziope SHS 41,949.50 1,800.00 Total 4,071,144.24 110,805.50 124,853.08
Western Region 1 Adiembra SHS 15,887.00 2 Ahantaman SHS 12,304.26 3 Amenfiman SHS 11,852.36 4 Annor Adjaye SHS 53,920.10 22,083.70 5 Archbishop Porter Girls SHS 8,356.00 8,150.00 6 Asankrangwa SHTS 29,636.66 8,610.00 7 Asankrangwa SHS 46,520.80 8 Axim Girls' SHS 1,086.92 750.00 9 Baidoo Bonso SHTS 19,180.19 128.00 10 Benso SHTS 229.36 11 Bia SHTS 27,150.55 5,644.00 APPENDIX D Western Region Contd. Student Other Staff No. Institution Debtors Debtors Debtors GH GH GH 12 Bibiani SHTS 451,357.44 500.00 13 Bodi SHS 12,392.85 2,600.00 14 Bompeh SHTS 21,764.40 900.00 15 Bonzo Kaku SHSol 3,631.88 16 Brentu SHTS 11,120.00 17 Daboase SHTS 4,801.15 550.00 18 Dadieso SHS 4,970.40 19 Enchi College of Education 346,071.95 700.00 20 Fiaseman SHS 3,390.00 21 Fijai SHS 23,364.15 22 Half Assini SHS 98,489.75 2,500.00 1,850.00 23 Holy Child Training College 120,059.17 5,050.00 24 Huni Valley SHS 98,293.20 6,050.00 25 Kikam Technical Institute 6,182.45 26 Mpohor SHS 1,620.00 27 Nkroful Agric SHS 9,259.30 450.00 28 Nsein SHS 55,542.53 29 Prestea SHTS 6,180.00 30 Queens SHS 8,764.40 1,110.00 31 Sefwi Akontombra SHS 38,789.77 700.00 32 Sefwi Bekwai SHS 110,537.64 2,025.40 33 Sefwi Wiawso College of Educ. 241,384.80 34 Sefwi Wiawso SHTS 35 Sefwi Wiawso SHS 27,846.81 900.00 36 Sekondi College 16,243.26 1,330.00 37 Sekondi Methodist SHS 64,072.55 1,960.00 38 Shama SHS 4,828.50 2,100.00 39 St. Augustine's SHS 17,807.85 40 St. John's SHS 41,369.50 3,800.72 41 St. Mary's Boys' SHS 74,364.34 4,420.00 42 Takoradi Technical Institute 284,639.67 1,000.00 43 Tarkwa SHS 9,169.80 44 Uthman Bin Affan Islamic SHS 3,334.50 200.57 Total 2,327,709.04 148,443.59 57,677.97 APPENDIX E SCHEDULE OF CREDITORS Ashanti Region Other Students Suppliers Creditors Creditors (GRA) No. Institution GH¢ GH¢ GH¢ 1 Achinakrom SHS 48,400.86 67.00 2 Adanwomase SHS 95,678.98 3 Adu Gyamfi SHS 204,110.89 4,461.00 4 Aduman SHS 153,231.75 13,641.80 5 Adventist Girls SHS, Ntonso 737.00 6 Adventist SHS, Ksi 5,523.80 7 Afia Kobi Girls SHS 22,899.90 8 Agogo Presby Training College 631,859.26 370.00 113,425.00 9 Agogo State SHS 88,220.22 14,057.86 10 Agona SHTS 27,414.00 2,400.00 11 Akrofuom SHTS 1,983.00 12 Akrokerri Training College 13 Akumadan SHS 28,231.27 197,380.08 14 Al-Zhariya Islamic SHS, Kumasi 30,300.00 15 Amaniampong SHS 97,085.93 6,906.35 16 Anglican SHS 572.50 20,719.22 72,378.64 17 Antoa SHS 8,374.70 18 Armed Forces SHTS 19 Asanteman SHS 106,467.00 20 Asare Bediako SHTS 7,411.56 21 Ashanti School For The Deaf 375,845.40 22 Atwima Kwanwoma SHS 128,340.00 1,250.00 23 Bankoman SHS 24 Barekese SHS 24,705.00 25 Beposo SHTS 20,560.00 615.00 26 Bodwesango SHS 55,291.43 27 Bonwire SHS 264,460.71 13,576.80 28 Bosome Freho SHTS 11,426.38 29 Christ The King SHS 4,122.50 31,960.25 30 Collins SHS 196,485.08 31 Dadease Agric SHS 31,150.10 32 Denyaseman Catholic SHS, Poano 8,298.00 9,193.00 33 Dompoase SHS 19,982.96 34 Dwamena Akenten SHS 312,170.13 35 Effiduase SHCS 5,183.69 25,234.95 36 Ejisu SHTS 10,410.00 37 Ejisuman SHS 48,509.26 945.55 38 Ejuraman SHS 37,072.00 39 Esaase Bontefufuo SHTS 177,194.55 2,550.72 40 Garden City Special School 106 Ghana Muslim Mission SHS 66,384.00 41 Gyaama Pensan SHTS 198,995.26 42 Islamic SHS 26,392.37 43 Jachie Pramso SHS 58,458.00 8,525.00 APPENDIX E Ashanti Region Contd. Other Students Suppliers Creditors Creditors (GRA) No. Institution GH¢ GH¢ GH¢ 44 Jacobu SHS 380.00 45 Juaben SHS 12,690.00 2,596.98 117,275.00 46 Juaso SHTS 127,278.12 47 KNUST SHS 5,727.50 48 Kofi Agyei SHTS 48,916.54 122.50 107 Kofiase Adventist SHS 30,089.00 49 Konadu Yiadom SHS 59,314.58 50 Konongo Odumasi SHS 207,881.53 51 Krobea Asante Tech/Voc. Institute 26,158.30 52 Kumasi Academy 206,243.85 53 Kumasi Girls SHS 3,943.00 54 Kumasi SHS 29,365.00 3,019.00 55 Kumasi SHTS 11,353.85 56 Kumasi Techn. Institute 1,138.40 57 Kumasi Wesley Girls SHS 38,994.93 58 Mabang SHTS 5,202.08 767.85 75,299.55 59 Mampong Techn. Teachers Trg College 60 Mankranso SHTS 43,221.21 61 Manso Adubia SHS 92,530.04 588.50 8,997.00 62 Mansoman SHS 6,108.80 58,961.92 63 Mpasatia SHS 64 Namong SHTS 79,486.70 65 New Edubiase SHS 28,081.93 66 Nkawie SHTS 5,250.51 9,080.76 100,744.80 67 Nkenkaasu SHS 1,307.50 28,230.04 68 Nsutaman Catholic SHS 101,245.12 69 Nyinahin Catholic SHS 50,316.41 70 Obuasi SHTS 62,665.00 71 Offinso Training College 1,213,707.83 72 Ofoase SHTS 5,930.60 245.50 73 Okomfo Anokye SHS 154,337.45 9,627.00 74 Opoku Ware SHS 6,917.76 103,498.64 75 Oppong Memorial SHS 53,651.19 1,265.10 76 Osei Kyeretwie SHS 1,490.00 77 Osei Tutu II College, Tetrem 119,454.00 11,409.90 78 Osei Tutu SHS 3,600.00 4,473.00 1,120.78 79 Owerriman SHS 26,820.00 80 Prempeh SHS 83,483.12 84,890.42 82 Presby SHS, Bompata 12,772.80 84,134.40 81 Presby SHS, Kwamang 1,670.50 83 SDA SHS, Agona 3,752.50 84 SDA SHS, Bekwai 38,344.17 9,329.31 85 Sekyedumase SHS 153,640.00 86 Serwaa Nyarko Girls SHS 1,719.88 87 Simms SHCS 172,550.00 APPENDIX E Ashanti Region Contd. Other Students Suppliers Creditors Creditors (GRA) No. Institution GH¢ GH¢ GH¢ 88 St Monica's SHS, Mampong 2,500.00 25,225.85 89 St. Hubert Seminary SHS 26,000.00 800.63 90 St. Jerome SHS 55,647.34 91 St. Joseph Seminary SHS Mampong 0.50 92 St. Joseph's SHS, Ahwiren 71,538.30 93 St. Louis SHS 13,571.80 75,586.89 94 St. Louis Training College 95 St. Monicas Trg College, Mampong 412,518.65 96 T.I Ahmadiyya SHS, Asokore. 32,707.50 1,567.00 97 T.I Ahmadiyya SHS, Fomena 7,177.50 98 T.I Ahmadiyya SHS, Kumasi 57,540.31 11,303.22 107,473.44 99 Tepa SHS 42,631.66 7,401.23 100 Toase SHS 57,144.20 15,950.00 101 Tweneboah Kodua SHS 102 Wesley College 198,145.00 103 Wesley High School, Bekwai 48,995.00 104 Wesley SHS, Konongo 2,529.00 105 Yaa Asantewaa Girls SHS 10,400.00 15,011.02 Total 7,075,437.20 470,826.40 1,987,109.75
Brong Ahafo Region 1 Acherensua SHS 97,233.40 2 Ahafoman SHTS 17.64 3 Akumfi Ameyaw SHS 33,246.40 4 Amantin SHS 8,000.00 5 Atebubu College of Education 455,985.63 6 Atebubu SHS 190,987.24 7 Badu SHTS 26,078.31 8 Bandaman SHS 11,906.75 9 Bechem Presby SHS 17,984.80 10 Berekum SHS 28,719.40 11 Buoyem SHS 498.91 12 Chiraa SHS 961.70 33,250.00 13 Donbosco Tech. Institute 20.00 14 Dormaa SHS 15,070.00 15 Drobo SHS 3,257.54 16 Gyamfi Kumanini SHTS 55,041.50 7,354.00 17 Hwidiem SHS 14,000.00 18 Istquaama SHS 172.40 19 Kajaji SHS 6,459.00 20 Kintampo SHS 3,181.20 21 Kukuom Agric SHS 5,731.00 22 Kwabre SHS 17,766.90 23 Kwame Danso SHTS 103,052.02 APPENDIX E Brong Ahafo Region Contd. Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 24 Mansen SHS 2,985.70 30,368.00 25 Menji Agric SHS 17,137.94 26 Methodist SHS, Biadan 126,644.30 2,578.24 27 Nafana SHS 61.92 28 Nkoranza SHTS 547.06 29 Notre Dame Girls SHS 30,052.15 30 Odomaseman SHS 6,941.61 31 Ola Girls SHS, Kenyasi 18,155.55 32 Our Lady of Fatima Voc. Institute 11,670.00 33 Prang SHS 126,309.71 34 Presby SHS, Berekum 82,228.47 35 Sacred Heart SHS 10,723.59 2,325.58 36 Salvation Army SHS, Aboabo 20,452.00 37 Sankore SHS 1,125.00 38 School For The Deaf, Bechem 71,334.20 39 St James Seminary SHS 46,558.02 40 St. Joseph College of Education 4,132.00 41 Techiman SHS 742.34 42 Twene Amanfo SHS 17,870.65 43 Wamanafo SHS 9,718.77 44 Wenchi Methodist SHS 78,486.00 45 Yamfo Anglican SHS 13,952.50 14,976.67 Total 1,640,325.84 118,051.00 125,676.87
Central Region 1 Academy of Christ The King 240,961.04 2 Adisadel SHS 257,124.50 3 Aggrey Memorial A.M.E. Zion 870,820.51 4 Apam SHS 129,321.36 5 Assin Nsuta SHS 229,656.92 800.00 6 Assin State College 7 Bisease SHS 45,706.66 8 Boa Amposem SHS 163,488.74 75,475.90 9 Cape Coast Sch. For The Deaf 140,892.02 10 Cape Coast Technical Institute 4,001.52 11 Diaso SHS 26,245.17 12 Dunkwa SHTS 195,919.00 8,909.95 13 Edinaman SHS 216,340.42 14 Effutu SHTS 56,666.98 15 Eguafo Abrem SHS 446,075.71 16 Ekumfi T.I. Ahmadiyya SHS 610,262.51 17 Enyan Abaasa Technical Institute 11,177.00 18 Enyan Denkyira SHTS 86,785.62 19 Ghana National College 494,751.31 APPENDIX E Central Region Contd. Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 20 Gomoa SHTS 137,321.00 21 Holy Child SHS 55,533.32 22 Jukwa SHS 193,044.47 23 Komenda SHS 148,490.80 24 Kwegyir Aggrey SHS 202,120.00 25 Mando SHS 48,196.60 26 Mankessim SHTS 45,212.77 27 Methodist SHS 337,953.63 60,824.34 28 Mfantsiman Girls SHS 45,464.46 29 Mfantsipim School 657,491.34 30 Mozano Snr. High Comm. Sch 219,760.08 31 Nsaba Presbytarian SHS 194,931.18 32 Nyakrom Sec/Technical School 230,942.97 33 Nyankomasi Ahenkro Snr. Sch. 120,168.63 34 Obiri Yeboah SHS 143,692.64 35 Obrachire Snr. High Tech. Sch 8,250.00 36 Oguaa Snr. High Tech. Sch 143,589.26 37 Ola College of Education 118,538.94 38 Potsin T I Ahmadiyya SHS 18,773.81 39 Presbyterian SHS 194,931.18 40 Senya SHS 100,948.37 41 St. Augustine's College 346,316.09 42 Swedru Sch. of Business 37,682.00 43 Swedru SHS 181,555.75 44 Twifo Praso SHS 287,669.18 45 University Practice SHS 28,957.87 46 Wesley Girls High Sch. 48,669.91 47 Winneba SHS 59,000.00 Total 8,288,606.01 438,807.42
Eastern Region No. Institution GH¢ GH¢ GH¢ 1 Abetifi Presby SHS Abetifi 4,087.90 2 Abuakwa State College, Kibi 147,176.09 9,431.73 3 Aburi Girls' SHS, Aburi 39,860.00 20,107.67 4 Achease SHS, Achease 185,216.85 2,621.50 5 Adjena SHTS, Adjena 153,015.94 1,299.60 6 Adonten Snr High Scool, Aburi 85,280.92 8,776.25 7 Akim Asafo SHS, Asafo 87,760.20 9,802.00 8 Akim Swedru SHS 621,873.72 9 Akokoaso SHS 42,894.21 593.22 10 Akro Snr High Tech. School 182,207.38 22,364.08 11 Akroso SHS 322,583.96 2,992.98 APPENDIX E Eastern Region Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 12 Akuse Methodist Snr High Tech School 1,049,408.00 5,612.32 13 Akwamuman SHS, Akosombo 286,286.24 47,403.77 14 Akwatia Technical Institute 149,086.97 3,917.94 15 Anglican Senior High Tech. School, Kwabeng 394,685.77 2,152.80 16 Anum Presby SHS, Anum 473,119.87 1,520.00 17 Apeguso SHS, Apeguso 180,704.98 4,200.56 18 Asamankese SHS 57,128.88 2,510.00 19 Asesewa SHS 710,149.97 17,956.30 20 Asuom SHS, Asuom 56,905.80 1,045.50 21 Attafua Snr High Tech., Akim Oda 475,359.44 35,761.90 22 Atweaman SHS 193,905.23 20,904.88 23 Ayirebi SHS, Ayirebi 59,819.55 807.16 24 Benkum SHS, Larteh 493,833.27 25 Bepong SHS 305,775.84 1,535.10 26 Boso SHTS, Boso 90,800.80 4,579.38 27 Demonstration Sch for the Deaf, Mampong 35,578.40 28 Ghana SHS, Koforidua 63,654.00 40,394.10 29 H'Mount Sinai SHS, Akropong 194,394.76 2,560.15 30 Islamic Girls SHS, Suhum 81,683.00 2,167.90 31 Kade Snr HighTech. School, Kade 21,924.84 3,514.74 32 Kibi SHTS 164,716.12 33 Klo-Agogo SHS, Agogo 124,857.06 1,370.00 34 Koforidua Snr High Tech. School 84,106.36 22,410.04 35 Koforidua Tech. Institute, Koforidua 226,962.01 2,800.90 36 Krobo Girls' SHS, Odumase 68,210.00 1,550.95 37 Kwahu Ridge SHS, 440,208.84 38 Mampong SHTS for the Deaf 65,369.22 39 Mangoase SHS 277,264.84 40 Manya Krobo SHS, Odumase 578,652.83 25,523.61 41 Methodist Girls' SHS, Mamfe 291,987.40 23,821.51 42 Methodist SHS, Oyoko K'dua 564,024.70 32,313.65 43 Mt. Mary College of Education, Somanya 87,764.67 44 New Aburen/Afosu SHS 450,949.40 2,865.34 45 New Juaben Snr High Sch., K'dua 472,125.19 29,974.55 46 New Nsutam SHS, Nsutam 55,265.05 205.60 47 Nifa SHS, Adukrom 478,612.64 5,176.70 48 Nkwatia Presby SHS 546,623.81 7,238.60 49 Nsaba Diaspora Girls, Nsawam 68,867.62 159.70 50 Nsawam SHS, Nsawam 151,118.08 1,787.70 51 Oda SHS, Akim Oda 538,921.47 28,635.79 52 Ofori Panin SHS, Kukurantumi 337,102.60 5,663.84 53 Okuapeman SHS, Akropong 344,711.90 40,671.42 54 Osino Presby SHSoo, Osino 389,534.65 55 Oti Boateng SHS, K'dua Ada 908,844.08 56 Pope John SHS, Koforidua 220,401.80 4,002.50 APPENDIX E Eastern Region Contd. Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 57 Presby College of Education, Akropong 54,345.00 58 Presby College of Education, Kibi 5,031.50 59 Presby SHS, Adieso 60,198.00 10,977.55 60 Presby SHS, Begoro 67,790.95 61 Presby SHS, Mampong 267,429.10 11,374.38 62 Presby SHS,Suhum 152,719.71 5,109.83 63 Presby SHTS, Adukrom 120,002.15 3,225.00 64 Presby SHTs, Kraboa/Coaltar 227,841.79 4,980.30 65 Presby SHTS, Larteh 311,424.60 4,895.58 66 Presby Snr High Tech. School, Aburi 21,318.35 67 Presby Women's College of Educ., Aburi 167,886.62 68 Salvation Army SHS, Akim Wenchi 1,135.24 4,830.66 69 School for the Blind, Akropong 3,997.00 4,542.00 70 SDA College of Educ., Asokore-Koforidua 15,761.50 71 SDA SHS, Akyem Sekyere 393,500.45 72 SDA SHS, Asokore-Koforidua 38,647.00 73 St. Fedelis SHS, 46,421.62 1,751.87 74 St. Francis SHTS, Akim Oda 50,750.00 6,942.92 75 St. Martins SHS, Nsawam 565,081.09 8,361.35 76 St. Michael SHS, Akoase 47,665.72 542.96 77 St. Paull's Tech. Institute, Kukurantumi 31,609.40 3,215.00 78 St. Peter's SHS, Nkwatia 194,004.30 7,465.00 79 St. Roses SHS, Akwatia 303,702.30 44,419.31 80 St. Stephen's SHS, Asiakwa 212,568.76 18,056.22 81 St. Thomas SHS, Asamankese 86,300.00 601.00 82 St.Dominic SHTS, Pepease 122,210.99 83 Unit Sch for the Deaf, Kibi 70,580.15 84 Unit School for the Deaf, Koforidua 62,102.46 85 W.B.M SHS, Old Tafo 28,541.54 86 Yilo Krobo SHCS, Somanya 93,139.30 Total 18,976,633.96 684,434.61
Greater Accra Region 1 Accra High School 17,470.23 2 Accra Technical Training Centre 35,038.50 3 Achimota SHS 143,195.50 4 Armed Forces SHTS 149,030.20 5 Ashiaman SHS 115,894.32 6 Christian Methodist SHS 4,579.00 7 Don Bosco Technical Institute 32,312.99 8 Ebenezer SHS 74,273.75 3,810.91 57,353.00 9 Ghanata SHS 6,806.50 7,678.00 10 Kaneshie SHTS 727.50 APPENDIX E Greater Accra Region Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 11 Kinbu SHTS 1,859.00 12 Labone SHS 147,771.97 24,764.50 13 Manhean SHTS 2,227.90 14 Prampram SHS 75,771.70 470.20 15 19,447.94 10,025.47 16 Presbyterian SHS, Osu 110,334.06 17 Presbyterian SHS, Tema 75,288.09 18 Sacred Heart Technical Institute 100,336.04 1,514.50 19 St. Margaret Mary SHTS 11,067.80 2,651.30 20 12,822.38 21 St. Thomas Aquinas SHS 82,002.37 22 West Africa SHS 53,685.43 1,948.50 Total 1,250,455.29 66,673.26 65,031.00
Northern Region 1 Ambariyya SHS, Tamale 8,481.50 65,317.00 2 Bimbilla SHS 259,104.44 163,113.98 3 Bole SHS 554,375.59 211,753.57 4 Bunkpurugu SHTS 253,705.80 30,000.00 5 Business SHS 517,909.38 1,600.00 6 Chereponi SHS 116,787.90 65,982.82 7 Dabokpa Technical & Voc Institute 426,892.22 8 Dagbong State SHS 191,894.61 1,689.00 9 Damango SHS 755,206.59 281,127.52 10 E P SHS, Saboba 78,657.24 26,878.40 11 E PCollage of Education, Bimbilla 160,116.54 12 Gambaga Girls SHS 191,116.67 27,831.00 13 Ghana SHS, Tamale 531,318.47 14 Gushiegu SHS 666,342.22 899.00 15 Kalpohin SHS 331,442.59 58,382.50 16 Kpandai SHS 437,964.39 84,135.00 17 Kumbungu SHS 36,025.57 18 Nakpanduri Bus. SHS 237,528.78 2,201.42 19 Nalerrigu SHS 414,695.00 32,080.00 20 Ndewura Jakpa SHS 477,768.99 94,249.03 21 Northern School of Business 763,645.71 22 Pong-Tamale SHS 393,999.06 274,324.08 23 Presby SHS, Tamale 429.20 24 Salaga SHS 477,548.46 113,837.90 25 Savelugu School for the Deaf 17,479.60 11,084.03 26 Savelugu SHS 439,968.04 27 Sawla SHS 11,573.00 28 St. Anthony of Padua SHTS 5,368.00 APPENDIX E Northern Region Contd. Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 29 St. Joseph's Tech. School, Saboba 75,632.06 40,263.80 30 T.I. Ahmadiyya SHS, Salaga 394,575.34 31 Tamale College of Education 5,324.04 32 Tamale Girls SHS 348,119.57 33 Tamale Islamic SHS 145,796.80 34 Tamale SHS 875,257.62 191,854.15 35 Tatale E P Agric SHS 17,407.50 36 Tolon SHS 284.10 1,377.85 37 Tuna SHS 144,365.12 38 VItting SHTS 308,583.68 19,722.36 39 Walewale SHS 722,128.74 19,130.40 40 Walewale Voc. Tech. SHS 16,201.00 41 Wulensi SHS 545,690.20 21,597.35 42 Wulugu SHS, Wulugu 512,019.36 236,379.01 43 Yagaba SHS 217,604.00 44 Yendi SHS 308,776.50 468,646.58 45 Yumba Special School, Tamale 6,678.87 46 Zabzugu SHS 430,137.20 Total 13,599,841.68 98,580.10 2,678,963.23
Upper East Region Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 1 Awe SHTS 317,271.37 6,506.70 2 Balga SHS 411,931.75 254,428.00 3 Bawku SHS 792.00 4 Bolga Girils SHS 1,000,239.93 5 Bolga SHS 485,710.00 140,210.95 6 Bongo SHS 395,102.95 7 Chiana SHS 356,433.00 8 Gbeogo Sch for Death 69,509.00 9 Gowire SHTS 172,540.00 1,150.20 10 Kongo SHS 289,107.07 1,611.73 11 Kusanaba SHS 76,781.00 26,050.00 12 Notre Dame SHS 78,399.00 13 Sirigu SHS 273,360.15 3,932.50 14 St Bernadett Technical 93,100.00 15 St. John Intg. SHS 97,283.99 16 Zamse SHTS 288,617.46 17 Zebilla SHS 44,099.00 18 Zorkor SHS 12,175.00 19 Zuarungu SHTS 466,725.46 6,500.00 Total 4,823,111.13 546,457.08 APPENDIX E Upper West Region Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 1 Daffiama SHS, Daffia 152,101.08 2 Eremon SHS, Eremon 132,143.72 9,000.00 3 Funsi SHS, Funsi 71,017.00 4 Hilla Liman SHS, Gwollu 92,045.00 118.30 5 Islamic SHS, Wa 181,672.75 1,715.30 1,262.81 6 Kaleo SHTS 80,169.00 7 Kanton SHS, Tumu 166,349.70 10,891.00 24,180.00 8 Ko SHS, Ko 319,242.90 9 Lawra SHS, Lawra 174,935.00 2,738.09 6,701.64 10 Nandom SHS, Nandom 3,420.00 4,329.70 5,589.30 11 Piina SHS, Piina 28,010.40 12 T I Ahmadiyya SHS, Wa 132,818.13 28,361.50 13 Tumu College of Education, Tumu 19,106.30 21,925.95 14 Tumu SHTS, Tumu 143,390.00 18,604.98 15 Ullo SHS, Ullo 406,983.24 423,218.97 16 Wa School for the Blind, Wa 60,853.83 17 Wa School for the Deaf, Wa 44,423.50 18 Wa SHS, Wa 369,380.70 19 Wa SHTS 44,357.80 3,862.50 20 Wa Technical Institute, Wa 184,580.82 Total 2,807,000.87 52,016.39 510,483.65
Volta Region 1 Adidome SHS 7,367.50 9,999.30 2 Afife SHTS 22,750.08 3 Ahamansu Islamic SHS 4,800.00 4 Akatsi College of Education 9,933.23 5 Akatsi SHTS 39,330.00 8,243.18 6 Akome SHTS 30,780.46 1,283.57 7 Anlo Afiadenyigba SHS 40,900.00 1,793.00 8 Anlo SHS 100,679.37 14,051.70 9 Anlo Technical Institute 184,428.03 1,536.20 4,037.43 10 Atiavi SHTS 2,000.00 11 Ave-Dakpa SHS 19,160.00 5,089.50 12 Awudome SHS 161,187.15 2,610.90 6,378.80 13 Battor SHS 54,776.74 14 Bishop Herman College 201,844.37 3,430.74 15,200.29 15 CYO Technical/Vocational Institue, Sovie 49,702.51 720.45 16 Dabala SHTS 158,284.52 3,060.00 17 Dodi Papase SHTS 124,612.65 18 Dorfor SHS 39,117.94 111.40 19 Dzodze Penyi SHS 200,560.09 20 Dzolo SHS 19,965.02 APPENDIX E Volta Region Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 21 E P College of Education, Amedzofe 10,358.42 22 E P Tech & Voc. Institute, Alavanyo 12,925.00 812.10 23 Hohoe E PSenior High 256,763.34 16,714.05 24 Kadjebi Asato Senior High 1,484.90 3,494.50 25 Keta Business College 142,088.00 26 Keta SHTS 119,206.37 28,544.81 27 Klikor SHTS 96,896.36 2,159.95 28 Kpando SHS 73,169.62 8,036.30 29 Kpassa SHTS 49,162.00 - 1,500.50 30 Kpedze SHS 9,129.11 31 Kpeve SHS 34,474.75 2,668.73 165.00 32 Krachi SHTS 83,724.40 461.00 33 Mafi, Kumase SHTS 4,203.56 34 Mawuko Girls SHS 26,687.78 14,746.19 35 Mawuli SHS 239,548.75 36 Nkonya SHS 97,906.45 4,936.85 2,034.00 37 Nkwanta SHS 47,762.90 38 OLA SHS 353,273.90 1,941.00 19,768.37 39 Peki College of Education 37,770.00 65,066.72 4,968.73 40 Peki SHS 65,200.00 15,447.77 41 Peki SHTS 141,647.93 42 Sogakope SHS 239,182.80 7,398.80 43 Sokode SHTS 215,344.21 44 Some SHS 550,459.96 3,982.60 45 ST. Catherine SHS 8,561.54 46 ST. Kizito SHTS 122,478.00 3,343.10 47 ST. Mary's Seminary SHS 40,371.24 7,255.00 11,299.54 48 ST. Pauls SHS 16,683.00 49 Tanyigbe SHS 32,936.60 4,191.30 50 Taviefe SHS 126,944.60 13,782.20 51 Tsito SHTS 36,601.13 6,606.20 52 Vakpo SHS 231,948.00 4,479.52 8,575.62 53 Vakpo SHTS 42,668.65 865.20 54 Ve SHS 93,173.22 1,538.40 55 Volta School For The Deaf, Hohoe 48,786.19 56 Weta SHS 53,156.91 57 Worawora SHTS 55,970.85 5,667.46 58 Wovenu SHTS 1,103.00 59 Ziope SHS 75,575.00 211.39 Totals 5,282,471.67 336,999.09 98,246.70 APPENDIX E Western Region Students Other Suppliers Creditors Creditors No. Institution GH¢ GH¢ GH¢ 1 Adiembra SHS 26,130.00 760.80 2 Ahantaman SHS 87,348.58 3 Amenfiman SHS 11,267.00 25,153.18 4 Annor Adjaye SHS 223,329.10 1,024.60 5 Archbishop Porter Girls SHS 116,700.00 14,745.18 6 Asankrangwa SHTS 2,864.77 28,415.50 7 Asankrangwa SHS 85,620.00 1,380.63 8 Axim Girls' SHS 32,593.35 9 Baidoo Bonso SHTS 67,730.28 10 Benso SHTS 672.00 11 Bia SHTS 53,708.50 2,120.65 12 Bibian SHTS 170,133.03 17,193.01 13 Bodi SHS 63,403.19 14 Bompeh SHTS 105,480.11 15 Bonzo Kaku SHS 140,413.00 16 Brentu SHTS 128,560.06 17 Daboase SHTS 92,874.40 1,785.00 18 Dadieso SHS 28,645.99 19 Enchi College of Education 7,300.00 20 Fiaseman SHS 113,976.94 4,144.58 21 Fijai SHS 42,867.00 15,142.43 22 Half Assini SHS 163,183.13 6,673.40 23 Huni Valley SHS 372,080.28 24 Kikam Technical Institute 8,278.14 25 Mpohor SHS 60,003.18 26 Nkroful Agric. SHS 77,530.38 14,787.95 27 Nsein SHS 41,399.20 28 Prestea SHTS 96,756.55 6,836.30 29 Queens SHS 6,790.00 30 Sefwi Akontombra SHS 6,790.00 4,846.00 31 Sefwi Bekwai SHS 464,444.75 32 Sefwi Wiawso College of Education 335,629.60 33 Sefwi Wiawso SHTS 30,633.27 34 Sekondi College 32,105.73 11,760.38 35 Sekondi Methodist SHS 296,291.75 36 St. Augustine's SHS 139,843.36 5,657.90 37 St. John's SHS 16,695.27 9,049.66 38 St. Mary's Boys' SHS 124,041.21 39 Takoradi Technical Institute 345,010.00 40 Tarkwa SHS 27,941.87 41 Uthman Bin Affan Islamic SHS 51,717.54 420.00 Total 4,289,832.37 180,847.29 Mission Statement
The Ghana Audit Service exists
To promote
· good governance in the areas of transparency, accountability and probity in the public financial management system of Ghana
By auditing
· to recognized international auditing standards the management of public resources
And
· reporting to Parliament