REPUBLIC OF GHANA

REPORT of the AUDITOR GENERAL on the

ACCOUNTS OF DISTRICT ASSEMBLIES

FOR THE YEAR ENDED 31 DECEMBER 2011

Our Vision To be one of the leading Supreme Audit Institutions in the world, delivering professional, excellent, and cost effective auditing services 10 December 2012 REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2011

TABLE OF CONTENTS

Paragraph Page

Transmittal Letter i-iv

PART I

Mandate, Scope and Audit Objectives 1-4 1-2

PART II

Summary of Findings and Recommendations 5-28 3-8

PART III

DETAILS OF FINDINGS AND RECOMMENDATIONS Ashanti Region 29-70 9-20 Brong Ahafo Region 71-109 21-31 Central Region 110-144 32-41 Eastern Region 145-187 42-54 Greater Accra Region 188-223 55-64 Northern Region 224-262 65-73 Upper East Region 263-279 74-77 Upper West Region 280-324 78-87 Volta Region 325-361 88-99 Western Region 362-400 100-110

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

APPENDICES

Status on Annual Accounts and Statements Appendix ‘A'

Revenue & IGF Performance Appendix ‘B’

Operational Results Appendix ‘C’

Assets & Liabilities Appendix ‘D’

Summary of Irregularities by Regions Appendix ‘E’

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

TRANSMITTAL LETTER

Ref. No. AG/01/109/VOL.2/60 Office of the Auditor-General Ministries Block ‘O’ P.O. Box M 96 Accra Tel: (030) 2662493 Fax (030) 2675496

10 December 2012

Dear Madam Speaker,

REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2011

I have the honour, in accordance with Article 187(5) of the Constitution to present my report on the audit of the accounts of District Assemblies for the financial year ended 31 December 2011, to be laid before Parliament.

2. The report is a consolidation of the significant findings and recommendations made during routine audits conducted under my direction, which have been formally conveyed in management letters and annual audit reports to the Assemblies. The significant and unresolved issues after management responses provide the basis for the compilation of the report. It is presented in three parts. Part I outlines our mandate and objectives for the audit as well as the scope of the audit. Part II provides an executive summary of the results of the audit and our recommendations, while Part III deals with the details of the significant findings and recommendations.

3. The report continues to portray recurring internal control weaknesses and managerial ineffectiveness, which as stated in my previous reports, are the major

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 December 2011 i causes of irregularities in the financial administration of the Assemblies. Significant among the irregularities noted were misappropriation of revenue, direct disbursements from revenue collections, contract and procurement irregularities, tax irregularities, uncollected staff rent, unsubstantiated payments, unrecovered loans and advances as well as unretired imprests among others whose total financial value exceeds GH¢12.1 million.

4. This amount does not include the un-estimated revenues which may have been collected and withheld by revenue collectors in 20 Assemblies using the 374 outstanding General Counterfoil Receipt books and 119 other value books (which have no face value) that they have illegally refused to produce for audit inspection as required by Regulation 1 of the Financial Administration Regulations, 2004. MMDAs should hold the guarantors of revenue collectors responsible for any official receipt book/ticket withheld by the revenue collectors that they have guaranteed.

5. The irregularities were the result of the low level of commitment by the Accountants and Coordinating Directors towards ensuring compliance with the provisions of the Financial Memoranda for MMDAs, 2004, the Financial Administration Regulations, 2004 and the Public Procurement Act, 2003 as well as the non-performance of the monitoring and supervisory functions of the Finance and Administration (F&A) Sub-Committees of the Assemblies.

6. The failure of key officials of various Assemblies such as Accountants and Coordinating Directors to exercise their monitoring and supervisory responsibilities over their subordinates to ensure compliance with relevant provisions of applicable laws is a significant contributory factor to the repetitive nature of the irregularities that are listed in my annual reports. Such consequential omissions should be regarded as negligence of duty. I therefore recommend that key officials of the ii Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 December 2011

Assemblies such as Accountants and Coordinating Directors should be reprimanded by the Ministry of Local Government when there are numerous instances of non- compliance with the provisions of applicable laws in their Assemblies.

7. The absence of effective Audit Report Implementation Committees (ARICs) and Internal Audit Units in some Assemblies also contributed to the persistent failure of management of the Assemblies to implement my recommendations.

8. To ensure that the irregularities noted are minimized, I reiterate my recommendation that desk officers for Assemblies are appointed at the ministerial level to monitor both internal and external audit reports, as well as any other internal monitoring or evaluation reports and to prepare periodic status reports on these matters for the attention of the Minister of Local Government and Rural Development (MLGRD) who would ensure prompt implementation of recommendations.

9. I would also continue to urge the Minister, MLGRD to organise frequent training workshops for the staff of the District Assemblies on the applicable provisions in the regulatory framework on District Assemblies to ensure improvement in compliance with laws and other regulations governing the financial operations of the Assemblies.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 December 2011 iii

10. I acknowledge the cooperation and assistance provided by the District Chief Executives of the various Assemblies and their staff during the audits. The invaluable contributions of my staff towards the production of this report are also hereby acknowledged.

Yours faithfully,

AUDITOR-GENERAL

THE RT. HON. SPEAKER OFFICE OF PARLIAMENT PARLIAMENT HOUSE ACCRA

iv Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 December 2011

REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2011

PART I

EXECUTIVE SUMMARY

Introduction The Audit Service has audited the annual accounts of 160 District Assemblies for the financial year ended 31 December 2011 in accordance with Articles 187(2) and 253 of the Constitution as well as Section 121 of the Local Government Act, (Act 462). The financial statements of the remaining 10 Assemblies were not submitted for validation but their accounting records were subjected to interim audits and issues arising from these audits, which were noted in the management letters, have been included in this report.

2. The findings and recommendations which form the basis of this report were discussed with the key personnel of the District Assemblies involved and formally communicated to them in management letters and annual audit reports for their responses and action. Responses received, where deemed appropriate, have been included in this report.

Scope and audit objectives 3. Our audits were guided by Section 13 of the Audit Service Act, 2000 (Act 584) and the auditing standards of the International Organisation of Supreme Audit Institutions (INTOSAI). Section 13 of Act 584 requires the Auditor- General to examine, as he thinks fit, the accounts of audited bodies including District Assemblies to ascertain whether in his opinion:  The accounts have been properly kept;  All public monies collected have been fully accounted for and the applicable rules, regulations and procedures are sufficient to provide an

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 1

effective check on the assessment, collection and proper allocation of revenue;  Monies have been spent for the purposes for which they were appropriated and expenditures made as authorized;  Essential records are maintained and the applicable rules and procedures are sufficient to safeguard and control the Assemblies’ assets; and  Programmes and activities of the Assemblies have been undertaken with due regard to economy, efficiency and effectiveness in relation to the resources utilised and results achieved.

4. The audit also ascertained the extent of compliance with the Financial Administration Act, 2003 (Act 654), Financial Administration Regulations, 2004, the Financial Memoranda for District Assemblies, 2004 and the Public Procurement Act, 2003 (Act 663), among others.

2 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

PART II

SUMMARY OF FINDINGS AND RECOMMENDATION

Submission of annual accounts 5. One hundred and sixty Assemblies (153 in 2010) submitted their 2011 financial statements for audit validation in line with Part VII Section 78 of the Financial Memoranda; even though some were received after the 31 March mandatory deadline. Out of this number, 117 were certified and published leaving 43 Assemblies whose accounts contained errors and omissions and were therefore returned for the corrections to be made. At the time of compiling this report, the 43 Assemblies had not re-submitted the statements for our validation.

6. The remaining 10 Assemblies (17 in 2010) did not submit their financial statements for audit review. These included the Sekondi-Takoradi Metropolitan Assembly whose accounting records were sent to the Economic and Organised Crime Office for an investigation. A summary of the status of the annual accounts is provided below: Tot. number Number Number Number Number No. Region of submitted certified not outstanding Assemblies certified 1 Ashanti 27 27 27 - - 2 Brong 22 21 1 - Ahafo 22 3 Central 17 17 17 - - 4 Eastern 21 19 11 8 2 5 Greater 10 10 2 8 - Accra 6 Northern 20 20 13 7 - 7 Upper East 9 4 4 - 5 8 Upper 9 7 7 - 2 West 9 Volta 18 18 5 13 - 10 Western 17 16 10 6 1 Total 170 160 117 43 10

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 3

Misappropriation of revenue 7. The financial impact of cases of misappropriation of revenue by Revenue Collectors in 25 District Assemblies was GH¢210,411.66 as compared with GH¢287,299.21 in 30 District Assemblies in 2010. I recommend that the Finance and Administration Sub-Committee of the Assemblies and the Coordinating Directors should ensure effective supervision of the finance staff and strict adherence to prescribed cash management practices. I further recommend that the 25 Assemblies should pursue the cases of misappropriation with the aim of recovering the outstanding amounts from the Revenue Collectors and also apply disciplinary action against the offenders.

8. In addition, I recommend that the Ministry of Local Government reprimands the Finance Officers and the Coordinating Directors of the affected Assemblies for their failure to exercise supervisory control over the revenue collection process.

Direct disbursements from revenue 9. Poor supervision and ineffective internal controls resulted in direct disbursement of GH¢158,715.06 from the total revenue collected in 10 Assemblies. This practice, apart from contravening Part VIII Section 31 of the Financial Memoranda, weakens expenditure controls, increases the risk of misappropriation, and encourages unauthorized borrowing of funds for private purposes and other cash irregularities. I, once again, advise management to ensure the full and prompt lodgment of internally generated revenue to bank at all times.

Laxity in revenue collection 10. Three Assemblies in the Greater Accra and Western Regions did not take any action against firms which owed them GH¢3,910,051.66 in property rates and business operating permits. We also noted that they could not even prosecute those who issued dud cheques to them. In the Ledzekuku-Krowor Assembly, it was observed that the Assembly could not abrogate the contracts of three firms which

4 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

reneged on an agreement to collect property rate arrears of GH¢2,811,695.60 for the Assembly but collected only GH¢207,816.16 or 11.8%.

11. I recommend to the Finance and Administrative Sub-Committees and the Finance Officers of the Assemblies involved to recover the amounts through legal or any other means from the defaulting firms. I also advise the Ledzekuku-Krowor Assembly to re-award the revenue collection contracts to more capable entities.

Unpresented value books 12. Revenue Collectors in 20 Assemblies failed to present various value books with a total face value of GH¢58,939.00 for audit as compared to GH¢110,947.00 in 2010. Furthermore, 374 (884 in 2010) General Counterfoil Receipts (GCRs) with no fixed value, meant for the collection of miscellaneous revenue were also not presented for audit. The total revenue collected with the outstanding 374 GCRs and retained illegally by the Revenue Collectors could, therefore, not be determined.

13. I urge the management of the Assemblies to recover the books and the monies collected with the books from the defaulting officers and to ensure that the stock of value books held by Collectors are not replenished until previous ones are fully accounted for.

Unsubstantiated payments 14. Contrary to the provisions of Part IX Section 7 of the Financial Memoranda, 71 Assemblies processed and made payments amounting to GH¢2,910,715.96 (GH¢2,255,800.93 in 2010) without substantiating them with relevant supporting receipts, invoices, statements of claim or duly authorised payment vouchers. The validity of the transactions could not, under the circumstances, be determined.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 5

15. I once again urge the Ministry to prompt all Assemblies to strictly comply with the Financial Memoranda so as to instill discipline in the payment cycle. All unsubstantiated payments should be recovered from the officers who authorised the payments, if they are unable to provide evidence to support the payments.

Un-recovered loans, advances, unretired imprests and unpaid rents 16. The management of the Assemblies continued to demonstrate lack of concern for the recovery of loans/advances/imprests and for non-payment of staff rent. Staff occupants of the residential premises of 16 Assemblies defaulted in the payment of rent due to failure on the part of management to ensure monthly rent deduction from their salaries or take action to eject them on account of the default.

17. Also, as a result of non-enforcement of existing guidelines on the granting and recovery of advances and retirement of imprests, 72 Assemblies also recorded overdue loans/advances and imprests not accounted for. The total amount involved was GH¢810,132.84.

18. To prevent these cash receivables from becoming losses to the Assemblies, I advise the management of the Assemblies to recover all amounts payable by their employees through their monthly salaries and to take legal action against the guarantors of the unpaid loans/advances. I also advise that the unretired imprests be converted into personal loans and recovered from the defaulting officers if they are unable to account for the imprests.

Unearned salaries 19. Unearned salaries totalling GH¢346,054.31 (GH¢96,166.77 in 2010) were paid to separated staff in 20 Assemblies due to delayed deletion of their names from the payroll.

20. I recommend a recovery of the amount of GH¢346,054.31 from the former employees. I also urge the Coordinating Directors to regularly review the payroll

6 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

to ensure that the Controller and Accountant-General’s Department is informed early enough to delete names of separated staff from their payrolls.

Unrecorded stores 21. As a result of non-compliance with store regulations, irregularities involving GH¢1.4 million occurred in a number of the MMDAs. These comprised fuel purchases of GH¢635,899.74 in 31Assemblies not accounted for in log books and unrecorded store purchases of GH¢730,424.23 in 23 Assemblies.

22. I urge the management of the affected Assemblies to follow up on these malpractices to ensure recovery of all undue payments and ensure strict compliance, in future transactions, with the regulatory provisions on stores management.

Statutory tax/social security irregularities 23. Withholding tax not deducted and remitted to the Ghana Revenue Authority totalled GH¢46,273.93 in respect of 16 Assemblies. On the other hand, 15 Assemblies deducted taxes of GH¢103,681.46 but failed to remit the amount to the Revenue Authority.

24. Value Added Tax payments of GH¢9,675.85 made by six Assemblies were not supported with the VAT invoices. Furthermore, cases of procurement of goods and services from non-VAT entities in breach of Financial Regulations Section 183 (4) also occurred in nine Assemblies involving a total amount of GH¢275,165.63.

25. I recommend that the management of the Assemblies concerned should pursue recovery of the amount involved in the uncollected withholding tax and remit them properly to the Revenue Authority.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 7

26. In addition, I recommend that the Accountants and Coordinating Directors should pursue recovery of outstanding amounts in respect of payments from which VAT revenue should have been collected by the attachment of VAT invoices.

27. Since these infractions constitute potential loss of revenue to the state, I advise the management of the Assemblies involved to ensure that their subordinates comply with the tax laws.

28. Our audits also found instances where Assemblies deducted GH¢6,023.01 as workers’ social security contributions from the salaries of employees but the amounts were not remitted to the Social Security & National Insurance Trust. To avoid payment of penalties for this offence, I advise the management of the Assemblies involved to remit the amounts to the SSNIT.

8 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

ASHANTI REGION Introduction 29. The number of Assemblies in the Ashanti region for the 2011 financial year was 27 and was made up of 1 Metropolitan, 6 Municipal and 20 District Assemblies. We audited the books and accounts of all the 27 Assemblies for the year and our findings thereon are contained in the succeeding paragraphs.

Summary of significant findings and recommendations 30. Four Revenue Collectors in the Adansi North Municipal Assembly were unable to produce six General Counterfoil Receipt books for auditing. We requested the management of the Assembly to retrieve the books to determine their face value and subsequent recovery of the amount involved from the officers involved.

31. The management of nine Assemblies disbursed a total of GH¢235,591.95 on the procurement of goods and services but did not have relevant records such as receipts, invoices and statements of account to show the nature, prices and quantities of goods/services procured. We recommended to the Assemblies to provide these records to authenticate the payments or recover the amounts involved from the affected Finance Officers and Coordinating Directors who supervised these payments.

32. Our audits recorded unpaid rent (GH¢8,849.00), outstanding loans/advances (GH¢136,262.17) and unretired imprests (GH¢7,900.80) all amounting to GH¢153,011.97 in 19 Assemblies which were blamed on lack of concern on the part of management. We advised management to recover all amounts payable to the Assemblies.

33. Three former employees of the Adansi North and Adansi South Assemblies received a total of GH¢21,507.90 as unearned salaries due to management of the two Assemblies’ failure to ensure the immediate stoppage of their salaries or

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 9 notify their bankers to withhold the amounts paid to them. We recommended to management to ensure the recovery of the amount of GH¢21,507.90 from the former employees or surcharge the Coordinating Directors for their negligence in causing the loss to the two Assemblies.

34. The Adansi North and Offinso South Municipal Assemblies were unable to produce any log books or fuel registers to account for GH¢80,833.41 worth of fuel purchased. We recommended to the managements of the two Assemblies to recover the total amount of GH¢80,833.41 from their Finance Officers and the recipients of the fuel.

35. Three Assemblies, namely: Kumasi Metropolitan, Bosome-Freho and Amansie West District Assemblies, deducted 5% withholding taxes of GH¢38,730.55 from payments to suppliers of goods and services but did not remit the amount to the Ghana Revenue Authority. The Bekwai, Bosome Freho and Amansie West District Assemblies also paid GH¢3,899.60 VAT to three suppliers but did not obtain VAT invoices to back the payments. We advised the managements of the Assemblies to recover the GH¢3,899.60 VAT payment from the suppliers and pay all amounts due to the Ghana Revenue Authority.

36. A GH¢50,000.00 HIPC Fund support to the Member of Parliament for the Kumawu constituency in the Sekyere-Afram Plains district for development projects at Tweneboah Kodua Senior High school was not utilised. To prevent further reduction in the value of the grant due to the country’s inflationary trends, we urged management of the Assembly to utilise the amount on the intended projects.

37. The Adansi South District Assembly overspent its budget of GH¢10,000.00 for the purchase of vehicles by GH¢72,634.47 without approval. We advised management to seek retrospective approval for the excess expenditure and also sanction the Spending Officer for breach of financial discipline.

10 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

38. The Offinso North District Assembly paid a total amount of GH¢20,000.00 to the Assembly’s monitoring team for project inspection visits but management was unable to provide monitoring reports to substantiate the payments. We recommended recovery of the GH¢20,000.00 from the recipients of the amount and advised management to exercise due diligence in the approval and payment for the Assembly’s transactions.

Details of significant findings and recommendations

Financial reporting Status of annual accounts 39. In compliance with Part VII Section 77 and 78 of the Financial Memoranda for District Assemblies, all 27 Assemblies in the region submitted their annual financial statements for audit validation and certification.

Revenue performance 40. The District Assemblies Common Fund (DACF), internally generated funds (IGF), Government grants for salary payments and other programme interventions, and donations from Ghana’s Development Partners were the Assemblies’ sources of funding. Total revenue received by the 27 Assemblies was GH¢89,727,876.35 as against a 2010 figure of GH¢84,656,383.29; an increase of GH¢5,071,493.06. Out of the rise of GH¢5,071,493.06 over the 2010 figure, increase in total IGF received accounted for GH¢2,205,093.45 or 43.5%.

41. Total IGF collected in 2011 amounted to GH¢22,851,198.10 as compared to GH¢20,646,104.65 in 2010. The table below shows the IGF performance of the 27 Assemblies for the 2011 financial year.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 11

Increase/ % No. Assembly 2011 IGF 2010 IGF decrease in IGF Increase/ decrease GH¢ GH¢ GH¢ in IGF 1 Adansi North 198,099.47 248,546.11 50,446.64 (20.30) 2 Adansi South 281,494.49 330,535.78 49,041.29 (14.84) 3 Afigya Kwabre 343,640.53 274,735.95 68,904.58 25.08 4 Ahafo Ano North 202,491.96 219,674.84 17,182.88 (7.82) 5 Ahafo Ano South 204,194.98 140,866.41 63,328.57 44.96 6 Amansie Central 382,675.77 320,329.08 62,346.69 19.46 7 Amansie West 271,877.83 199,068.68 72,809.15 36.57 8 Asante Akim North 437,518.50 405,740.34 31,778.16 7.83 9 Asante Akim South 214,748.24 158,413.55 56,334.69 35.56 10 Atwima Kwanwoma 386,390.89 772,981.16 386,590.27 (50.01) 11 Atwima Mponua 269,223.80 203,797.50 65,426.30 32.10 12 Atwima Nwabiagya 522,187.67 414,946.27 107,241.40 25.84 13 Bekwai 290,636.92 348,953.66 58,316.74 (16.71) 14 Bosome Freho 215,035.56 59,892.28 155,143.28 259.04 15 Bosomtwe 271,314.50 237,552.42 33,762.08 14.21 16 Ejisu Juaben 462,270.26 356,719.08 105,551.18 29.59 17 Ejura Sekyedumase 535,669.55 292,955.74 242,713.81 82.85 18 Kumasi 13,813,074.19 12,157,111.74 1,655,962.45 13.62 19 Kwabre East 489,285.86 441,790.30 47,495.56 10.75 20 Mampong 168,198.50 230,848.14 62,649.64 (27.14) 21 Obuasi 1,596,971.93 1,794,735.23 197,763.30 (11.02) 22 Offinso North 185,192.74 167,093.55 18,099.19 10.83 23 Offinso South 214,064.62 205,621.29 8,443.33 4.11 24 Sekyere Affram Plains 176,068.16 195,168.88 19,100.72 (9.79) 25 Sekyere Central 221,819.60 130,604.66 91,214.94 69.84 26 Sekyere East 197,624.21 164,409.33 33,214.88 20.20 27 Sekyere South 299,427.37 173,012.68 126,414.69 73.07 Total 22,851,198.10 20,646,104.65 2,205,093.45 10.68

Operational results 42. The 27 Assemblies received a total revenue of GH¢89,727,876.35 but spent GH¢96,051,399.93 resulting in a net deficit of GH¢6,323,523.58 as

12 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

against a net surplus of GH¢8,688,735.91 for 2010. Out of the 27 Assemblies, 19 recorded deficits in the sum of GH¢6,682,444.45, with Obuasi and Ejisu- Juaben Assemblies recording the highest deficits of GH¢629,637.01 and GH¢623,348.20 respectively. The best performing Assembly was the Sekyere Affram Plains District Assembly which had a surplus of GH¢171,780.34.

Cash and bank balances-GH¢7,250,051.08 43. The total assets of the Assemblies, as at 31 December 2011, was GH¢7,250,051.08 inclusive of a total cash balance of GH¢5,110,608.45. All the Assemblies ended the year with a positive cash balance except the Atwima- Mponua District Assembly which had an overdrawn balance of GH¢1,328.17.

Investments-GH¢1,898,760.09 44. The GH¢1,898,760.09 cash investments held by the Assemblies consisted mainly of unrecovered loans granted by the Assemblies under the Poverty Alleviation Fund scheme. As in the previous years, we again observed that recovery was very low. Included in the GH¢1,898,760.09 was a 2010 investment balance of GH¢739,108.73 held by 17 Assemblies which had remained unchanged between 31 December 2010 and 31 December 2011. These amounts may become bad debts if no efforts are made to recover them from the beneficiaries.

45. We, therefore, recommended that the Assemblies should re-double their efforts towards the recovery of the outstanding loans. The Assemblies are shown in the table below: No. Assembly Amount (GH¢) 1 Adansi South 35,000.00 2 Ahafo Ano North 8,200.00 3 Ahafo Ano South 38,000.00 4 Amansie West 23,106.10 5 Asante Akim North 61,314.45 6 Asante Akim South 23,600.00 7 Atwima Nwabiagya 24,221.00 8 Bekwai 83,192.24

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 13

9 Bosomtwe 117,500.00 10 Ejisu - Juaben 70.00 11 Ejura Sekyeredumasi 50,700.00 12 Kumasi 99,476.30 13 Kwabre East 43,445.60 14 Mampong 25,500.00 15 Obuasi 31,689.04 16 Offinso South 17,350.00 17 Sekyere South 56,744.00 Total 739,108.73

Sundry debtors – GH¢240,682.54 46. The total accounts receivable in the books of the Assemblies as at 31 December 2011 was GH¢240,682.54 accounting for 3.3% of the total assets figure of GH¢7,250,051.08. These comprised unretired imprests, unpaid staff salary advances and unrecovered loans. Assemblies with high debtor/total assets ratios such as the Ashanti Akim South and Bekwai District Assemblies have been advised to improve upon their debt collection efforts.

Sundry creditors – GH¢1,730,142.14 47. As at 31 December 2011, the total indebtedness of the Assemblies was GH¢1,730,142.14 as against the 2010 balance of GH¢361,006.62 and consisted largely of deposits, retention monies and statutory deductions such as withheld taxes not paid to the beneficiary organizations. This position, however, does not pose any liquidity problems to the Assemblies as their end of year cash resources of GH¢5,110,608.45 provide enough cover for their indebtedness.

Management issues

Un-presented value books 48. As a result of laxity in supervision over the issuance and accounting for value books by the Finance Officer and Revenue Supervisor, four Revenue Collectors in the Adansi North Municipal Assembly failed to present six General Counterfoil Receipts for audit review. Part VIII Sections 20 and 21 of the

14 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Financial Memoranda require all completed books, partly used and unused receipt forms that are surplus to requirements to be returned to the Finance office without delay.

49. The possible loss of revenue could not be determined because the GCRs were without face value. We requested the management of the Assembly to recover and submit the books for our review to determine the full amount of revenue due to the Assembly for refund where necessary.

Unsubstantiated payments – GH¢235,591.95 50. Nine Assemblies disbursed a total of GH¢235,591.95 on the supply of goods and services but the payment vouchers were without invoices, statements of claim and official receipts to acknowledge the amounts paid, contrary to Part IX Section 7 which enjoins Finance Officers to obtain duplicate copies of invoices and statements for all lost documents to authenticate payments. Our audits could therefore not establish the basis for the payments and the nature of goods and services that had been supplied to the Assemblies.

51. We recommended to the managements of the Assemblies to acquit the payment vouchers with the relevant records for audit review or recover the amounts listed below from the Finance Officers of the Assemblies involved.

No. Assembly Amount (GH¢) 1 Adansi North District 27,399.00 2 Ahafo Ano North District 39,072.40 3 Amansie West District 39,240.00 4 Asante Akim North Municipal 13,524.03 5 Asante Akim South District 5,600.90 6 Bosome Freho District 11,873.16 4 Ejura Sekyeredumasi District 60,366.00 8 Mampong Municipal 21,621.60 9 Offinso North District 16,894.86 Total 235,591.95

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 15

Unpaid rent, loans, advances and unretired imprests – GH¢153,011.97 52. Management of the Assemblies continued to demonstrate lack of concern for the need to recover loans/advances, to ensure the retirement of imprests and the collection of staff rents. As at December 2011, 49 employees and 17 institutions had defaulted in the repayment of loans/advances totalling GH¢136,262.17 that they had received from 15 Assemblies. Sixty-five employees of three Assemblies had also defaulted in paying their monthly rent totalling GH¢8,849.00 for residing in Assembly premises while no action was taken against officials who failed to retire GH¢7,900.80 imprests granted them for the performance of their Assemblies’ programmes.

53. The details are indicated in the table below: Unretired Outstanding No. Name Unpaid rent imprest loans/advances GH¢ GH¢ GH¢ 1 Adansi North 1,665.00 2 Adansi South 1,545.00 2,859.04 3 Ahafo Ano North 1,850.00 4 Ahafo Ano South 2,310.00 5 Amansie West 24,896.10 6 Asante Akim North 5,609.00 9,850.00 7 Asante Akim South 38,762.88 8 Atwima Nwabiagya 14,765.00 9 Ejisu - Juaben 1,695.00 10 Ejura Sekyeredumasi 300.00 11 Kwabre East 5,741.00 12 Mampong 595.00 13 Offinso North 2,592.80 14 Offinso North 160.00 15 Offinso South 5308.00 800.00 16 Sekyere Afram Plains 30,538.15 17 Sekyere South 1,170.00 Total 8,849.00 7,900.80 136,262.17

54. The delay in the recovery of these funds is attributable to the Finance and Administration Sub-Committee members and the Finance Officers’ non- compliance with the legislation on the administration of loans. These officers are

16 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

enjoined under the Financial Memoranda to supervise and enforce punctual collection of advances and revenue.

55. To prevent these receivables from becoming losses to the Assemblies, we advised management to recover all amounts payable by their employees through their monthly salaries and to take legal action against the guarantors of the loans given to the 17 institutions.

Unearned salaries – GH¢21,507.90 56. Financial Administration Regulation 297(1) mandates heads of government institutions to cause the stoppage of payment of salaries to public officers on the grounds of resignation, death, conviction, retirement, etc. Despite the rule, three former employees of the Adansi North (GH¢3,315.40) and Adansi South (GH¢18,192.50) Assemblies received GH¢21,507.90 as unearned salaries due to the failure of the management of the two Assemblies to ensure the immediate stoppage of their salaries or their delay in notifying their banks to withhold the amounts wrongly paid to them.

57. We recommended to management to ensure the recovery of the amount of GH¢21,507.90 from the former employees or surcharge the Coordinating Directors for their negligence in causing the loss to the Assemblies

Unaccounted for fuel – GH¢80,833.41 58. The Adansi North and Offinso South Municipal Assemblies were unable to provide any evidence of how GH¢80,833.41 worth of fuel was utilised. The Finance Officer of the Adansi North Assembly did not exercise any supervisory control over the issue and utilization of fuel, leading to the loss of GH¢45,298.92. The Offinso South Municipal Assembly could also not account for GH¢35,534.49 worth of fuel due to similar reasons.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 17

59. These lapses violated Part XIII Section 60 of the Financial Memoranda for District Assemblies which requires the maintenance of vehicle log books for every vehicle to record all receipts of fuel and lubricants and persons undertaking journeys. In the absence of proper accountability for the amounts allegedly spent on fuel, we recommended to the management of the two Assemblies to recover the total amount of GH¢80,833.41 from their Finance Officers and the recipients of the fuel.

Withholding tax not remitted – GH¢38,730.55 60. Three Assemblies deducted 5% withholding tax of GH¢38,730.55 from payments made to suppliers of goods and services but did not remit the amount to the Ghana Revenue Authority. The Assemblies were: Kumasi Metropolitan (GH¢36,356.01), Bosome-Freho (GH¢2,129.54) and Amansie West (GH¢245.00).

61. This omission contravened Section 84(2) and 87(1) of the Internal Revenue Act, 2000 (Act 592) which mandates the Assemblies as withholding agents to deduct tax from payments made and remit the amount to the Commissioner General of the Revenue Authority. We, therefore, urged the managements of the Assemblies to pay all tax arrears to the Revenue Authority and comply fully with the law to avoid the payment of penalties for non-remittance of taxes due.

Payments of VAT without invoices – GH¢3,899.60 62. Three Assemblies paid GH¢3,899.60 as Value Added Tax (VAT) to suppliers but did not obtain VAT invoices to back the payments. The Assemblies are: Bekwai (GH¢1,851.00), Bosome-Freho (GH¢1,112.60) and Amansie West (GH¢936.00).

63. We intimated that the inaction on the part of the Finance Officers could lead to loss of tax revenue to the state through suppression of the amounts received by the suppliers and so we advised the managements of the three Assemblies to recover the GH¢3,899.60 paid to the suppliers.

18 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Non-utilisation of HIPC Funds – GH¢50,000.00 64. An amount of GH¢50,000.00 was released from the HIPC Fund to the Member of Parliament for the Kumawu constituency in the Sekyere-Afram Plains district for development projects at Tweneboah Kodua Senior High school but the amount was not utilised. Management explained that the amount of GH¢50,000.00 was not sufficient to complete the project and was therefore awaiting the top-up to commence the project.

65. To prevent further depreciation in the value of the grant due to inflation, we urged the management of the Assembly to commence the project while waiting for the top-up from Government.

Payments above budget provisions – GH¢72,634.47 66. Under Section 87 of the Local Government Act (Act 462), the authority for expenditure by an Assembly is vested in the General Assembly and it is exercised through the approval of the annual estimates. For the 2011 financial year, the General Assembly of the Adansi South District approved an amount of GH¢10,000.00 for the purchase of vehicles but management spent GH¢82,634.47 resulting in an unapproved expenditure of GH¢72.634.47.

67. We blamed the unapproved expenditure on apathy on the part of the Finance and Administration Sub-Committee of the Assembly which is responsible for keeping expenditures within the approved limits and on the Committee’s failure to advise management to submit supplementary estimates for approval by the General Assembly.

68. We recommended to management to seek retrospective approval for the GH¢72,634.47 excess payment. We also requested management to sanction the Spending Officer for breach of financial discipline.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 19

Payment of monitoring expenses without inspection reports – GH¢20,000.00 69. The Offinso North District Assembly paid a total amount of GH¢20,000.00 to the Assembly’s monitoring team for project inspection visits. The management of the Assembly, however, was unable to provide monitoring reports to substantiate the payments. Management’s approval of the payments without demanding project inspection reports is inconsistent with Financial Administration Regulation 39 (c) which directs the heads of accounts sections of departments to ensure that transactions are properly authenticated to show that amounts are due and payable.

70. We recommended the recovery of the GH¢20,000.00 from the recipients of the amount and advised management to exercise due diligence in the approval and payment for the Assembly’s transactions.

20 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

BRONG AHAFO REGION Introduction 71. For the 2011 financial year, the Brong Ahafo region had 22 Assemblies made up of 6 Municipal and 16 District Assemblies. The books and accounts of all the 22 Assemblies were audited and our findings on them are as contained in the succeeding paragraphs.

Summary of significant findings and recommendations

72. As a result of weak supervisory control over the collection of revenue, 137 Revenue Collectors in the Atebubu-Amantin, Nkoranza South, Sunyani West, Tano South, Techiman and Wenchi Assemblies did not account for a total of GH¢43,496.71 revenue collected on behalf of their Assemblies. We urged the Coordinating Directors to recover the amounts involved from the Collectors and to sanction them as a deterrent against future occurrences.

73. The Atebubu-Amantin and eight other Assemblies procured goods and services at a total cost of GH¢172,853.18 with no invoices and other relevant records attached to the payment vouchers to show details of the goods supplied or the services rendered. The Atebubu-Amantin, Sene, Sunyani West and Techiman Assemblies could also not produce 39 payment vouchers used in paying GH¢33,191.30 for the supply of goods and services. We recommended that the situation should be regularised or the total amounts involved should be recovered from the Coordinating Directors and their Finance Officers.

74. The management of the Sunyani Municipal Assembly did not ensure regular payment of rent by the occupants of the Assembly’s residential premises, resulting in unpaid rent in the sum of GH¢2,698.00. Similarly, imprests totalling GH¢69,170.81 paid out to officials at Atebubu-Amantin and six other Assemblies were neither accounted for nor retired. We recommended to the managements of

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 21 the Assemblies to convert the unretired imprests into personal loans and recover them together with the unpaid rentals from the defaulting officers.

75. Ineffective checks over the monthly payroll records resulted in the payment of GH¢4,701.36 and GH¢7,963.35 unearned salaries at the Sunyani Municipal and Atebubu-Amantin Assemblies respectively. We advised the Coordinating Directors to recover the total amount of GH¢12,664.71 from the recipients and to also conduct regular review of their monthly payrolls.

76. As a result of lack of monitoring and non-compliance with Part XII Section 60 of the Financial Memoranda, eight Assemblies were unable to show any evidence of how GH¢197,652.99 worth of fuel was received and utlilised. We recommended that the Coordinating Directors and their Finance Officers should be held accountable for the unproven payments.

77. The Dormaa East and Pru Assemblies procured goods and services valued at GH¢1,585.60 and GH¢11,935.00 respectively without obtaining alternative price quotations from other prospective suppliers, as required by Section 43(1) of the Public Procurement Act. We urged the managements of the Assemblies to subject all procurements to competitive tendering to obtain value for money for all payments.

78. The management of Dormaa East Assembly awarded a GH¢9,900.00 contract for the printing of a quantity of value books to private printing firms, claiming that they were unaware of the Regulation which requires that value books should be procured only from the Controller and Accountant-General’s Department. We advised that they should apprise themselves of the law regarding the acquisition of value books in order not to compromise the security controls.

79. Tax irregularities involving non deduction of withholding tax and procurement from non-VAT entities all amounting to GH¢54,808.68 occurred in

22 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

five Assemblies as a result of the failure to adhere to Section 87(2) of the Internal Revenue Act 592 and the Financial Administration Regulation 183(4). We urged the management of the Assemblies to ensure that the tax laws are complied with.

80. An official vehicle with registration number GE 2854Y belonging to the Jaman North Assembly was involved in an accident resulting in the death of the driver who was not authorised to use the vehicle. Management did not report the matter to the Police for investigation into the cause of the accident. We recommended that the Chief Executive and the Coordinating Director should be held liable for the cost of repairing the vehicle.

Details of significant findings and recommendations

Financial reporting

Status of annual accounts 81. As at the time of compiling this report, the financial statements of 21 out of the 22 Assemblies submitted by them in compliance with Part VII Sections 77 and 78 of the Financial Memoranda had been validated leaving one outstanding. The Asutifi North Assembly submitted its annual accounts in March 2012, but they were not certified due to errors and omissions contained in them. The Assembly was unable to re-submit the accounts as at the time of compiling this report.

Revenue performance 82. For the 2011 financial year, the 21 Assemblies in the Region received total revenue of GH¢61,107,079.57 and also collected an IGF of GH¢17,697,863.54 or 29.0% of total revenue. The Tano South was the only Assembly which sustained a reduction in its IGF performance; from GH¢504,615.81 in 2010 to GH¢231,099.52 in 2011. The comparative figures for Assemblies covered by both the 2010 and 2011 reports are provided as follows:

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 23

No Assembly 2011 IGF 2010 IGF Increase/Decrease % Increase/ (GH¢) (GH¢) in IGF (GH¢) Decrease in IGF 1. Asunafo North 1,029,156.80 373,478.59 655,678.21 175.56 2. Asunafo South 464,350.30 157,580.69 306,769.61 194.67 3 Atebubu-Amantin 277,344.31 269,166.58 8,177.73 3.04 4 Berekum 960,919.89 292,587.70 668,332.19 228.42 5 Dormaa East 1,819,716.84 122,798.86 1,696,917.98 1,381.87 6 Dormaa 511,820.26 361,405.05 150,415.21 41.62 7 Jaman North 336,790.73 210,657.41 126,133.32 59.88 8 Jaman South 219,884.35 212,656.48 7,227.87 3.40 9 Kitampo 399,310.97 306,799.27 92,511.70 30.15 10 Kitampo South 789,820.24 272,576.94 517,243.30 189.76 11 Nkoranza North 168,248.45 138,567.17 29,681.28 21.42 12 Nkoranza South 809,007.86 272,576.94 536,430.92 196.80 13 Pru 263,010.54 199,153.93 63,856.61 32.06 14 Sene 198,038.08 110,147.41 87,890.67 79.79 15 Sunyani 2,725,623.28 678,775.07 2,046,848.21 301.55 16 Sunyani West 701,455.95 186,995.21 514,460.74 275.12 17 Tain 902,935.62 183,790.28 719,145.34 391.29 18 Tano North 539,378.59 189,373.16 350,005.43 184.82 19 Tano South 231,099.52 504,615.81 (273,516.29) (54.20) 20 Techiman 4,074,083.62 743,812.34 3,330,271.28 447.73 21 Wenchi 275,867.34 209,164.76 66,702.58 31.89 Total 17,697,863.54 5,996,679.65 11,701,183.83 195.13

Operational results 83. The operational results of the Assemblies covered by this report ended with a net surplus of GH¢366,600.26. Six out of the twenty-one Assemblies, however, recorded deficits totalling GH¢1,138,397.89. The six were: Asunafo South- GH¢9,804.67, Berekum- GH¢94,585.25, Kintampo North- GH¢501,843.83, Sunyani Municipal- GH¢152,320.11, Sunyani West- GH¢82,475.09 and Techiman- GH¢297,368.94. The worst performers were Kintampo North, Techiman and Sunyani.

84. The six Assemblies were advised in management letters to exercise stricter controls over expenditure and also ensure that expenditures are monitored against revenue in-flows in order to provide assurance for sound financial management.

24 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Bank balances-GH¢3,267,143.43 85. The cash resources of the 21 Assemblies, as at 31 December 2011, amounted to GH¢3,267,143.43. All the 21 Assemblies ended the year with positive cash balances, with 10 of them having balances in excess of GH¢100,000.00 as against four in 2010. The bank balances of the Atebubu- Amantin (GH¢93,958.26) and Berekum (GH¢23,515.76) Assemblies were, however, insufficient to cover their creditors’ balances of GH¢113,657.30 and GH¢94,510.96 respectively.

Other assets-GH¢1,130,084.39 86. The other assets of the Assemblies, as at the end of the year, amounted to GH¢1,130,084.39 and were made up of investments in the Poverty Alleviation Fund (GH¢409,555.69) and other investments in income generating activities such as vehicle hiring services (GH¢488,381.65). The Berekum, Jaman North and South as well as Tano South Assemblies did not recover any of their investments in the Poverty Alleviation Fund during the year. The outstanding amounts, as at the end of the year, were: Berekum (GH¢19,324.24), Jaman North (GH¢30,000.00), Jaman South (GH¢59,120.00) and Tano South (GH¢37,298.77).

Liabilities-GH¢567,640.90 87. The total indebtedness of the 21 Assemblies, as at 31 December 2011, stood at GH¢567,640.90 and consisted mainly of deposits of GH¢233,264.90 and creditors of GH¢305,474.66. The overall liabilities of the Assemblies in the Region increased from GH¢351,628.29 in 2010 to GH¢567,640.90 in 2011. The Assemblies, however, had enough cash resources to be able to pay their debts as and when they fall due, except for the Atebubu-Amantin and Berekum Assemblies. The ratio of creditors to liquid assets for the Atebubu-Amantin Assembly was 1:1.2 while that of the Berekum Assembly was 1:4. We advised the two Assemblies to properly manage their cash resources to be able to meet their short term liabilities.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 25

Management issues Misappropriation of revenue – GH¢43,496.71 88. One hundred and thirty-seven Revenue Collectors in six Assemblies did not account for a total revenue of GH¢43,496.71 collected on behalf of their Assemblies. This lapse occurred despite Part VII Section 2 of the Financial Memoranda which makes it mandatory for Revenue Collectors to account for all revenue collected.

89. We attributed the situation to weak management control over the Revenue Collectors and their Superintendents and the lack of management resolve to recover the amounts from the Revenue Collectors. The six Assemblies and the amounts not accounted for are shown in the table below: No. Assembly No. of Collectors Amount (GH¢) 1 Atebubu-Amantin 27 9,343.41 2 Nkoranza South 9 2,649.10 3 Sunyani West 11 5,695.00 4 Tano South 11 4,242.20 5 Techiman 76 18,220.00 6 Wenchi 3 3,347.00 Total 137 43,496.71

90. We urged the Coordinating Directors to recover the amounts involved from the Collectors and to sanction them as a deterrent against future occurrences.

Unsubstantiated payments – GH¢206,044.48 91. The Financial Administration Regulations 39(2c) requires Finance Officers as heads of the accounts departments to ensure proper authentication of transactions, showing amounts due and payable.

92. However, Finance Officers of nine Assemblies in the Region submitted for audit examination 259 payment vouchers that were used in paying a total of

26 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

GH¢172,853.18 which were not supported by invoices, statements of claim or official receipts from the payees.

93. Four Assemblies, including three which were involved in the un- substantiation of vouchers, also failed to produce for audit review 39 payment vouchers used in paying a total sum of GH¢33,191.30; neither could they show proper evidence of the utilization of the amounts. The details are provided in the table below: No. Assembly Vouchers Amount Unpresented Amount without (GH¢) vouchers (GH¢) supporting documents 1. Atebubu-Amantin 1 1,350.00 4 3,529.00 2. Asunafo South 11 2,584.50 3. Berekum 47 14,365.43 4. Kintampo 42 14,001.21 5. Pru 62 88,627.10 6. Sene 12 5,621.00 12 577.83 7. Sunyani 17 7,081.32 8. Sunyani West 2 6,186.00 9. Tano North 18 11,499.02 10. Techiman 49 27,723.60 21 22,898.47 Total 259 172,853.18 39 33,191.30

94. We blamed the irregularities on the Finance Officers’ ineffective supervision of their Accounting personnel. In the absence of the details of goods and services provided to the Assemblies for the GH¢172,853.18 and GH¢33,191.30 paid, we could not authenticate the transactions. Accordingly, we recommended that the transactions should be regularised or the amounts involved should be recovered from the Coordinating Directors and their Finance Officers.

Unpaid rent and unretired imprests – GH¢71,868.81 95. As a result of weaknesses in the supervision of the collection of revenue, 34 staff occupants of accommodation facilities belonging to the Sunyani Municipal Assembly defaulted in the payment of rent to the tune of GH¢2,698.00 for various periods between 2006 and 2011. Similarly, the Finance Officers of seven Assemblies did not exercise effective controls over the retirement of imprests,

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 27 resulting in GH¢69,170.81 of the Assemblies’ funds not being retired or accounted for, as required by Part XI Section 39 of the Financial Memoranda. The Assemblies are listed below: No. Unpaid rent Unretired imprest Name (GH¢) (GH¢) 1 Atebubu Amantin 12,022.00 2 Berekum 1,999.05 3 Sene 5,393.36 4 Sunyani 2,698.00 38,817.00 5 Sunyani West 4,208.40 6 Techiman 3,011.00 7 Wenchi 3,720.00 Total 2,698.00 69,170.81

96. We recommended to the management of the Assemblies to debit the outstanding imprests against the defaulting officers to be recovered from their salaries. We also asked that the unpaid rents be recovered from the defaulting officers.

Unearned salaries – GH¢12,664.71 97. As a result of delays in deleting the names of separated staff from their payrolls, five former employees of the Atebubu-Amantin and Sunyani Municipal Assemblies received unearned salaries of GH¢7,963.35 and GH¢4,701.36 respectively which were not recovered. These losses could have been avoided or minimized if the Coordinating Directors of the two Assemblies had promptly caused the deletion of their names from the payroll or notified their banks to withhold payments to them.

98. We recommended to the management of the Assemblies to recover the amounts from the separated staff, failing which the amounts should be recovered from the Coordinating Directors as the loss was occasioned by their inaction.

28 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Unrecorded fuel – GH¢197,652.99 99. Due to lack of monitoring and non-compliance with Part XII Section 60 of the Financial Memoranda, the eight Assemblies listed below did not ensure that GH¢197,652.99 worth of fuel that they allegedly purchased was recorded in their vehicle log books. The Assemblies could also not show any evidence of how the fuel was utilised. No. Assembly Amount(GH¢) 1 Atebubu-Amantin 29,524.00 2 Berekum Municipal 13,081.82 3 Kintampo South 16,231.58 4 Pru 59,939.22 5 Nkoranza South 12,529.00 6 Sene 43,133.27 7 Sunyani West 8,646.50 8 Techiman 14,567.60 Total 197,652.99

100. In view of the absence of the vital records, we could not ascertain the genuineness of the payments and therefore recommended that the Coordinating Directors and their Finance Officers should account for the sum of GH¢197,652.99 paid.

Uncompetitive procurements – GH¢13,520.60 101. Despite the provision under Section 43(1) of the Public Procurement Act which enjoins procurement entities to request for quotations from as many suppliers or contractors as practicable but from at least three different sources, the Dormaa East and Pru Assemblies procured goods and services worth GH¢1,585.60 and GH¢11,935.00 respectively without obtaining alternative price quotations from other prospective vendors. Under the circumstances, we could not ascertain whether the Assembly obtained the services or the items at the most economic value.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 29

102. Since single source procurement could be opened to abuse, we, therefore, urged the management of the Assemblies to subject all procurements to competitive bidding in order to obtain value for money for all their procurement transactions.

Procurement of value books from open market – GH¢9,900.00 103. The Dormaa East Assembly awarded to private printing presses a GH¢9,900.00 contract for the printing of 1,000 taxi stickers, 500 mini bus stickers, 400 traders’ certificates, 400 contractors’ certificates, 400 artisans’ certificates and 1,000 bicycle/motorbike stickers, instead of acquiring them from the Accountant- General or purchasing them from private sources upon his approval.

104. We intimated that this lapse contravened Part III Section 15 of the Financial Memoranda which regulates the acquisition of value books. Management claimed they were unaware of the requirement and so we advised them to apprise themselves of the law regarding the acquisition of value books in order not to compromise the security controls over value books.

Tax irregularities – GH¢54,808.68 105. Under Section 87(2) of the Internal Revenue Act, 2000 (Act 592), Government agencies, acting as withholding tax agents, are required to pay to the Commissioner, taxes withheld within 15 days after the end of the month in which the payments are made. Financial Administration Regulation 183(4) also requires Assemblies to procure Government stores from only VAT registered persons or entities.

106. We noted that the five Assemblies, listed in the table below, ignored the directive and purchased GH¢51,229.13 worth of goods/services from non-VAT entities and also failed to deduct GH¢3,579.55 withholding tax on behalf of the Ghana Revenue Authority.

30 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Withholding tax Purchase from No. Assembly not deducted non-VAT firms (GH¢) (GH¢) 1 Kintampo South 3,868.00 2 Nkoranza North 2,715.13 3 Pru 3,579.55 4 Sunyani West 17,705.25 5 Techiman 26,940.75 Total 3,579.55 51,229.13

107. Regarding the non-deduction of tax, we urged the management of the Pru District Assembly to endeavour to withhold tax from payments made for goods and services within the withholding tax threshold. We also advised the remaining Assemblies to comply with the law on the procurement of goods from VAT persons only.

Lapses in handling Assembly vehicle involved in an accident - GE 2854Y 108. An official vehicle with registration number GE 2854Y, belonging to the Jaman North District Assembly was involved in an accident on the Drobo to Sampa road which resulted in the death of the driver. We also noted that at the time of the accident, the vehicle was being driven by a mechanic, who was not authorized to drive the vehicle. Management did not report the accident to the Police for investigations to ascertain the cause of the accident. The cost of repairs of the vehicle and other incidental costs were, therefore, to be borne by the Assembly.

109. We recommended that the Chief Executive and the Coordinating Director should be held liable for the cost of repairing the vehicle.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 31

CENTRAL REGION

Introduction 110. During the 2011 financial year, the number of Assemblies which operated under the jurisdiction of the Central Region was 17; made up of 1 Metropolitan, 6 Municipal and 10 District Assemblies.

Summary of significant findings and recommendations 111. Operators of 35 public toilets and an Accounts Officer in charge of a grader account at the Cape Coast Metropolitan Assembly were unable to account for the Assembly’s revenue totalling GH¢33,075.00. We recommend that management should recover the amount with sanctions and also ensure effective supervision of the Assembly’s revenue collection activities.

112. Management of the Gomoa East and Abura Asebu Kwamankese Assemblies made direct cash payments of GH¢3,898.80 from their Assemblies’ revenue collections, in violation of Financial Administration Regulation 22 (1). We advised the Finance Officers to pay all revenue collected to bank in full to prevent possible losses through borrowings and uncontrolled expenditures.

113. Eleven Assemblies paid GH¢419,579.02 for the supply of goods and services without any payment vouchers or supporting documents to substantiate the payment. We recommended the recovery of the amount from the recipients with appropriate sanctions to discourage the recurrence of such irregularities.

114. As a result of non-enforcement of existing guidelines on the granting and recovery of advances and the retirement of imprests, nine Assemblies recorded unpaid advances, unpaid rents and unretired imprests of GH¢37,151.36, GH¢3,472.60 and GH¢38,506.69 respectively. We recommended the recovery of the amounts from the defaulting officers.

32 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

115. Ineffective control over the issuance and accounting for value books made it possible for Revenue Collectors in the Awutu-Senya and Gomoa East Assemblies to default in accounting for 150 GCRs. We urged the management of the two Assemblies to recover the 150 GCRS from the defaulting Collectors and apply appropriate disciplinary action against them.

116. The management of five Assemblies delayed in the deletion of names of separated staff from the Government payroll and also failed to inform the banks to stop the payment of their salaries with the view to transferring the amounts into the Controller and Accountant-General’s Suspense Account, resulting in the payment of GH¢99,471.76 as unearned salaries. We urged the Assemblies to recover the amounts from the recipients and to ensure the prompt deletion of names of separated staff from the payroll.

117. Six Assemblies, namely: Assin North, Cape Coast, Gomoa East, Gomoa West, Mfantseman and the Upper Denkyira East, did not provide any record to confirm the genuineness of the purchase of GH¢126,358.67 worth of fuel and GH¢103,249.87 worth of other stores items allegedly procured. We requested the management of the Assemblies to show proof of the purchases or recover the amounts from the Coordinating Directors and the Finance Officers.

118. The Cape Coast and Komenda-Edina-Eguafo-Abrem Assemblies were involved in tax violations by not deducting withholding tax of GH¢6,187.60 and GH¢168.10 respectively. As the omission deprives Government of timely inflow of tax revenue, we advised management to comply with the provisions in the tax law regarding withholding tax.

119. The management of Cape Coast Assembly was unable to account for a quantity of equipment including motor bikes and laptops issued to officials, some of whom had either vacated post or were on transfer from the Assembly. We recommended that management show proof of how it ensured the handing over of

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 33 the equipment at the time of the separation of the original recipients or be held liable for the loss of the items.

Details of significant findings and recommendations Financial reporting Status of annual accounts 120. All the 17 Assemblies complied with Part VI Sections 77 and 78 of the Financial Memoranda which require Assemblies to submit copies of their annual financial statements to the Auditor-General by 31 March, following the close of the financial year to which they relate. However, we were able to validate the financial statements of 16 Assemblies. These have been certified to fairly present their financial positions and the results of their operations for the year ended 31 December 2011. Issues raised in their management letters are presented in this report.

Revenue performance 121. The Assemblies continued to rely on their traditional sources of revenue which are: Government grants, DACF, IGF and donor funds. In 2011, total revenue to the Assemblies was GH¢49,386,433.83 representing an increase of 31.8% over the previous year’s total revenue of GH¢34,476,960.86. Of this amount, IGF accounted for GH¢5,826,615.34 or 11.8%. There was an overall marginal increase of GH¢60,776.69 in IGF collection; from GH¢5,765,838.65 in 2010 to GH¢5,826,615.34 in 2011. The comparative IGF performance of the 16 Assemblies are as per the table below: Increase/ % Decrease Increase/ 2011 IGF 2010 IGF in IGF decrease No Assembly (GH¢) (GH¢) (GH¢) in IGF 1 Abura/Asebu/Kwamankese 7,768.84 77,507.04 20,261.80 26.1 2 Agona East 134,973.8 99,086.06 35,887.74 36.2 3 Agona West 545,589.84 545,702.65 -112.81 0.0 4 Ajumako-Enyan-Essiam 153,805.87 84,387.27 69,418.60 82.3 5 Asikuma Odoben Brakwa 236,756.82 161,730.85 75,025.97 46.4 6 Assin North 358,846.81 346,097.29 12,749.52 3.7

34 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

7 Assin South 91,722.09 118,905.58 -27,183.49 -22.9 8 Awutu Senya 1,026,467.61 799,964.86 226,502.75 28.3 9 Cape Coast 769752.2 690,221.12 79,531.08 11.5 10 Effutu 366,122.13 254,353.20 111,768.93 43.9 1,190,360.23 - 11 Gomoa West 156,227.43 1,034,132.80 -86.9 12 Komenda/Edina/Eguafo/Abirem 297,960.01 311,645.55 -13,685.54 -4.4 13 Mfantseman 566,878.38 374,243.49 192,634.89 51.5 14 Twifo Hemang Lower Denkyira 415,742.04 325,957.60 89,784.44 27.5 15 Upper Denkyira East 332,393.95 299,021.68 33,372.27 11.2 16 Upper Denkyira West 275,607.52 86,654.18 188,953.34 218.1 Total 5,826,615.34 765,838.65 60,776.69 1.1

Operational results 122. The operational results of the 16 Assemblies ended with a net surplus of GH¢1,054,833.04. Five Assemblies, however, recorded deficits. These were Assin North (GH¢489,703.66), Awutu Senya (GH¢229,169.68), Cape Coast (GH¢64,426.54), Gomoa West (GH¢270,617.25) and Upper Denkyira East (GH¢452,919.30).

Cash and bank balances – GH¢5,591,902.80 123. The Assemblies ended the year with a cash balance of GH¢5,591,902.80. This represented significant improvements in the cash holdings of the Assemblies as compared to the 2010 financial position where four of the Assemblies had balances below GH¢50,000.00 with the Twifo-Hemang Lower Denkyira recording an overdrawn balance of GH¢5,478.86.

Investments – GH¢824,025.14 124. Out of the total investment amount of GH¢824,025.14, as much as GH¢804,348.44 was in respect of outstanding loans under the Poverty Alleviation Fund scheme while other investments such as company shares accounted for the balance of GH¢19,676.70. Assemblies which did not record any recoveries into their Poverty Alleviation Fund account were: Abura-Asebu-Kwamankese

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 35

(GH¢111,800.00) Agona West (GH¢162,739.22) Effutu (GH¢59,723.70) and Mfantseman (GH¢55,308.72). Sundry debtors – GH¢447,918.45 125. The Assemblies ended the year with a total accounts receivable balance of GH¢447,918.45, representing unrecovered loans and advances. During the 2010 financial year, the 16 Assemblies reported on were owed GH¢621,725.93; indicating an overall decline by GH¢173,807.48. We urged the Assemblies to ensure regular recovery of the loans and advances to further improve upon their liquidity positions.

Sundry creditors – GH¢378,687.03 126. The Assemblies owed a total of GH¢378,687.03, with two of them i.e. Twifo-Heman Lower Denkyira (GH¢104,667.50) and Upper Denkyira East (GH¢132,090.42) accounting for 62.5%. The Upper Denkyira East Assembly had a cash balance of only GH¢80,053.63 which was not enough to cover its indebtedness and so we advised the management to take prudent steps to improve upon its financial position.

Management issues

Revenue not accounted for - GH¢33,075.00 127. Operators of 35 public toilets in the Cape Coast Metropolis did not account for GH¢29,520.00 out of their revenue collections. Mr. Emmanuel Graham, an Accounts Officer responsible for grader account in the Assembly could also not account for GH¢3,555.00 that he collected.

128. We recommended that management should recover the amounts and apply sanctions against the offenders. We also urged management to ensure effective control over the collection and accounting for the Assembly’s revenue.

Direct disbursement from revenue - GH¢3,898.80

36 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

129. Poor supervision and ineffective internal controls resulted in direct disbursements from revenue totalling GH¢3,898.80 in two Assemblies, namely: Gomoa East (GH¢2,641.00) and Abura Asebu Kwamankese Assemblies (GH¢1,257.80).

130. This contravened Part II Section 18 of the Financial Administration Regulations which requires all internally generated revenue collected to be lodged into an operational bank account before disbursement. We, therefore, advised the Finance Officers to pay all revenue collected to bank to prevent possible losses through borrowings and uncontrolled expenditures.

Unsubstantiated payments - GH¢419,561.02 131. Payment irregularities such as un-presented vouchers and payments without supporting documentation in the sum of GH¢419,561.02 occurred in 11 Assemblies in the region as shown below: No. Assembly Vouchers without Unpresented supporting documents vouchers (GH¢) (GH¢) 1 Abura-Asebu-Kwamankese 7,569.90 2 Agona East 4,538.65 3 Asikuma-Odoben-Brakwa 59,915.05 4 Assin North 8,684.23 5 Assin South District 10,672.00 6 Cape Coast 41,483.57

7 Gomoa East 160,508.97 28,679.29 8 Gomoa West 42,563.70 9 Mfantseman Municipal 10,069.11 10 Twifo-Hemang-Lower Denkyira 10,916.31 11 Upper Denkyira East 33,960.24 Total 390,881.73 28,679.29

132. These irregularities occurred because the Coordinating Directors and the Finance Officers who approved and paid the amounts did not ensure that the relevant records were attached or preserved for audit. We could, therefore, not

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 37 ascertain the genuineness of the transactions and recommended the recovery of the total amounts from the Coordinating Directors and the Finance Officers of the 11 Assemblies.

Unrecovered advances, imprests and rents GH¢79,130.65 133. Staff occupants of the residential premises of the Agona West Assembly owed GH¢3,472.60 in unpaid rent due to the failure of the Finance Officer of the Assembly to ensure monthly rent deduction from their salaries.

134. Also, as a result of non-enforcement of existing guidelines on the granting and recovery of advances and retirement of imprests, eight Assemblies, namely: Agona East, Ajumako-Enyan-Essiam, Awutu, Gomoa East, Komenda-Edina- Eguafo-Abrem, Mfantseman, Twifo-Hemang-Denkyira and Upper Denkyira West recorded a total of GH¢75,658.05 as outstanding advances and imprests not accounted for, as detailed in the table below: No. Assembly Unrecovered Unpaid Unretired advances/loans rent imprests (GH¢) (GH¢) (GH¢) 1 Agona East 11,560.10 2 Agona West 3,472.60 3 Ajumako-Enyan-Essiam 4,532.70 4 Awutu Senya 8,039.28 5 Gomoa East 6,120.00 6 Komenda-Edina-Eguafo-Abrem 819.00 7 Mfantseman 25,946.06 12,787.31 8 Twifo-Hemang-Lower Denkyira 4,107.60 9 Upper Denkyira West 1,746.00 Total 37,151.36 3,472.60 38,506.69

135. We recommended to the management of the Assemblies to recover all outstanding amounts from the defaulters and to ensure strict application of the regulations on rental deductions, payment and recovery of advances and retirement of imprests.

38 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Un-presented value books 136. Whereas Part VIII of the Financial Memoranda requires Finance Officers to supervise and as far as possible enforce the punctual collection of revenue and to take action to ensure that revenue collections and other receipts are properly brought to account, the Gomoa East Assembly had 76 GCRs not accounted for. The Awutu Senya Assembly could also not account for 74 GCRs, which were all blamed on failure by the Finance Officers to exercise proper supervision and control over the Collectors.

137. We recommended that the Assemblies should retrieve the 150 GCRs from the Collectors to enable management determine the amount of revenue collected in order to recover same from them.

Unearned salaries - GH¢99, 471.76 138. Due to delayed deletion of names of separated staff from the payroll, unearned salaries totalling GH¢99,471.76 were paid to staff who had separated in five Assemblies. We urged the management of the five Assemblies to ensure, in future, that the Controller and Accountant-General’s Department is informed early enough to delete names of separated staff from their payrolls. We also urged them to recover the total unearned salaries of GH¢99,471.76 from the former staff members involved. The Assemblies involved are: No Name of Assembly Amount (GH¢) 1 Effutu Municipal 10,543.88 2 Awutu Senya 21,849.32 3 Komenda-Edina-Eguafo-Abbrem 44,748.00 4 Agona East 4,195.00 5 Asikuma-Odoben-Brakwa 18,135.56 Total 99,471.76

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 39

Unrecorded stores – GH¢229,608.54 139. The management of five Assemblies, listed in the table below, did not ensure that their drivers recorded GH¢126,358.67 worth of fuel allegedly purchased in their log books to provide evidence of purchase and usage.

140. The Cape Coast Municipal, Gomoa East and West Assemblies also paid a total of GH¢103,249.87 for store items which were not documented in any of their store records. We could therefore not confirm the genuineness of the payments.

141. We requested the management of the Assemblies to regularise the situation or recover the amounts from the Coordinating Directors and the Finance Officers to deter other office holders from engaging in such impropriety. No. Assembly Fuel not accounted for Other stores not accounted for 1 Assin North 59,001.73 2 Cape Coast 10,751.00 12,071.00 3 Gomoa East 17,169.40 43,935.33 4 Gomoa West - 47,243.54 5 Mfantseman 31,350.54 6 Upper Denkyira East 8,086.00 Total GH¢126,358.67 GH¢103,249.87

Tax irregularities – GH¢6,355.70 142. The Cape Coast Metropolitan Assembly failed to withhold an income tax of GH¢6,187.60. The Komenda-Edina-Eguafo-Abrem Assembly also failed to deduct a withholding tax of GH¢168.10 from payments made to its suppliers. We recommended that the Assemblies’ Finance Officers should pursue the recovery of the total tax of GH¢6,355.70 for onward payment to the Ghana Revenue Authority or be held liable for the refund of the amount. We further asked for strict adherence to Section 87(1) of the Internal Revenue Act.

Missing equipment 143. Section 150(a) of Store Regulation, 1984 requires equipment to be recorded in the assets registers until authority is given for them to be written off or 40 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

transferred to another department. We noted, however, that the under listed items were not accounted for by the management of the Cape Coast Metropolitan Assembly. Estimated Item Recipient Amount Remarks (GH¢) Sony Projector Justice Amoah – Dev Planning Co 1,600.00 Missing Toshiba Laptop Micheal Obeng – Metro Finance 1,800.00 Staff on Transfer Officer Toshiba Laptop Micheal Kuffour Osei – Internal 1,800.00 Staff vacated Audit Post Hp Pavilion laptop Nii Amarh Ashitey 1,800.00 Staff on Transfer Yamaha Motor Bike Reg No. IOWE 137 Nana Poku – (E.H.O) Motor Yamaha 100 Reg. Anthony Tawiah No. CR 533 V (E.H.O) Yamaha Motor 125 Reg Issah Fuseini (Registry) No. GV 534 S 1 Frayend Motor CGL W.H. Quansah 7,000.00 Staff on Transfer 125 Reg No. CR 1098 Z

144. Since Financial Regulation 2(h) places responsibility for ensuring the safety and security of Assemblies’ assets on the Coordinating Directors as Heads of the Assemblies, we recommended that the Coordinating Director should be held liable to account for the items to the Assembly.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 41

EASTERN REGION Introduction 145. As at 31 December 2011, the Eastern Region had 21 Assemblies made up of 6 Municipal and 15 District Assemblies. We carried out the audits of the books and accounts of all the 21 Assemblies for the 2011 financial year and our findings on them are as contained in the ensuing paragraphs.

Summary of significant findings and recommendations 146. Cash irregularities involving revenue not accounted for or overpayment not recovered in the sum of GH¢17,409.58 occurred in Akuapem South, Kwahu West, Lower Manya Krobo and Suhum-Kraboa-Coaltar. We recommended the recovery of the amount and the strengthening of internal checks and supervisory controls within the affected Assemblies.

147. A total amount of GH¢47,782.12 was disbursed directly from revenue in the Akuapem North Assembly, in violation of Financial Regulation 15. We advised management to adhere to the regulations governing Assemblies’ cash management practices.

148. The management of 15 Assemblies expended GH¢852,960.76 on the procurement of goods and services but could not substantiate them with records such as receipts, invoices and statements of expenditure. We recommended to the Assemblies to provide the records to authenticate the payments or recover the total amount involved from the Finance Officers and the Coordinating Directors who supervised the payments.

149. Due to apathy on the part of management, our audits recorded unpaid rent (GH¢14,531.38), outstanding loans/advances (GH¢41,678.62) and unretired imprests (GH¢4,008.00) all amounting to GH¢60,218.00 in 13 Assemblies. We advised the management of the affected Assemblies to recover all amounts

42 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

payable either through the monthly salaries of their employees or from the guarantors of the loans.

150. Three Assemblies, namely: Fanteakwa, Kwaebibrim and Kwahu East, misapplied GH¢29,800.00 earmarked for LSDGP, school feeding and for people living with disabilities, on recurrent expenditure. Management of the Assemblies were requested to reimburse the funds with the relevant amounts and to desist from the practice.

151. Revenue Collectors in the Akuapem South, Kwahu North, Kwahu West and Lower Manya Krobo could not account for 64 GCRs and other value books with a face value of GH¢42,560.00. Similarly, the Finance Officer of the Lower Manya Krobo Assembly could not account for 40 booklets of lorry park tickets valued at GH¢2,880.00 allegedly short delivered by the Controller & Accountant-General’s value book stores. We urged the management of the four Assemblies to recover the books and amount from the defaulting Collectors and apply appropriate sanctions against them.

152. A total unearned salary of GH¢54,370.02 was paid into the bank accounts of separated staff in the Akuapem North, Akuapem South, Fanteakwa, Kwahu North, Kwahu West and Suhum-Kraboa-Coaltar Assemblies. We recommended that the amount of GH¢54,370.02 should be recovered and the payroll reviewed regularly to forestall future recurrence.

153. The Akuapem North and New Juaben Assemblies violated Section 43(1) of the Public Procurement Act by procuring stores valued at GH¢28,400.03 and GH¢16,295.30 respectively without competitive tendering. We advised management to ensure compliance with the procurement laws.

154. The Akuapem South and nine other Assemblies procured fuel and other store items valued at GH¢146,598.64 but could not provide any evidence of their

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 43 utilization. In view of the unavailability of verifiable evidence of the receipt and usage of the items, we recommended to the management of the Assemblies to recover the total amount of GH¢146,598.64 from the Coordinating Directors and the Finance Officers of the Assemblies involved.

155. The New Juaben Municipal Assembly purchased GH¢11,300.00 worth of items which were neither included in its Procurement Plan for the year nor in its Entity Tender Committee’s approval. We advised management to comply with the requirements of the Procurement Act.

156. The Akuapem North and nine other Assemblies failed to deduct withholding tax or remit deducted taxes amounting to GH¢38,550.53 to the Ghana Revenue Authority. The Birim North and Kwaebibrim Assemblies also failed to remit employees’ social security contributions in the sum of GH¢5,024.99 to SSNIT. We recommended the prompt payment of all taxes withheld and SSF contributions to the appropriate agencies.

Details of findings and recommendations

Financial reporting Status of annual accounts 157. The 2011 financial statements of only 11 out of the 21 Assemblies were certified. The Akuapem North and Birim North Assemblies did not submit their 2011 accounts for audit validation as at the time of compiling this report. The accounts of the remaining eight Assemblies contained inaccuracies and were, therefore, not certified. The following table provides the list of the 10 Assemblies which could not submit their accounts for validation.

44 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

No. Assembly Remarks 1 Akuapem North District Financial statements not submitted 2 Akyemasa District Financial statements not certified 3 Birim Central Municipal " 4 Birim North District Financial statements not submitted 5 Birim South District Financial statements not certified 6 Kwaebibirim District " 7 Kwahu East District " 8 Kwahu North District " 9 Kwahu West Municipal " 10 West Akim Municipal "

Revenue performance 158. The 11 Assemblies received a total revenue of GH¢33,555,032.72 in 2011 from their traditional sources of income. IGF collection for the year amounted to GH¢6,463,319.86, accounting for 19.3% of total revenue. Eight Assemblies recorded increases in IGF collection over their preceding year’s figures as per the 2010/2011 IGF comparison table below. Three others, i.e. Akuapem South, Atiwa, and Kwahu South, however, collected lesser IGF revenue than they did in 2011. The details are shown in the table below: Increase/ Decrease % Increase/ 2011 IGF 2010 IGF in IGF decrease in No. Assembly (GH¢) (GH¢) (GH¢) IGF 1 Akuapem South 594,333.03 629,547.09 (35,214.06) (5.59) 2 Asuogyaman 409,332.65 208,065.60 201,267.05 96.73 3 Atiwa 317,795.65 334,268.61 (16,472.96) (4.93) 4 East Akim 436,501.95 389,135.09 47,366.86 12.17 5 Fanteakwa 411,297.55 350,445.35 60,852.20 17.36 6 Kwahu South 431,818.06 449,928.83 (18,110.77) (4.03) 7 Lower Manya Krobo 406,237.72 320,911.91 85,325.81 26.59 8 New Juaben 2,004,018.66 1,213,247.10 790,771.56 65.18 9 Suhum/Kraboa/Coaltar 611,975.82 536,188.09 75,787.73 14.13 10 Upper Manya Krobo 223,982.22 199,632.03 24,350.19 12.20 11 Yilo Krobo 616,026.55 442,342.12 173,684.43 39.26 Total 6,463,319.86 5,073,711.82 1,389,608.04 27.39

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 45

Operational results 159. The 2011 financial operations of the 11 Assemblies being reported on recorded an overall deficit of GH¢811,525.72. The revenue and expenditure figures for the 11 Assemblies were GH¢33,555,032.72 and GH¢34,366,558.44 respectively. Five out of the 11 Assemblies overspent their incomes for the year by GH¢1,406,334.73. These were Asuogyaman (GH¢268,907.72), Atiwa (GH¢236,082.01), Suhum-Kraboa-Coaltar (GH¢516,075.69), Upper Manya Krobo (GH¢319,867.58) and Yilo Krobo (GH¢65,401.73).

Cash and bank balances-GH¢3,174,052.31 160. As at the end of December 2011, the cash resources of the 11 Assemblies totalled GH¢3,174,052.31. None of the Assemblies carried an overdrawn bank balance.

Investments – GH¢780,632.76 161. Investments were held by nine out of the 11 Assemblies. The figure included amounts held in the Poverty Alleviation Fund, Rural Enterprise Development Programme and other revolving funds. There was no change in the investment figure indicating that since the close of 2010, no recoveries had been made by the nine Assemblies from the beneficiaries of the Poverty Alleviation Fund. The Assemblies were: Investment No. Assembly GH¢ 1 Akuapem South 68,700.00 2 Asuogyaman 73,773.35 3 Atiwa 30,000.00 4 East Akim 29,948.35 5 Fanteakwa 35,107.43 6 Kwahu South 184,969.63 7 Lower Manya Krobo 90,600.00 8 Suhum/Kraboa/Coaltar 198,084.00 9 Yilo Krobo 69,450.00 Total 780,632.76

46 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Sundry debtors – GH¢148,790.00 162. Total accounts receivable by the 11 Assemblies amounted to GH¢148,790.00 and was made up of advances/loans, unpaid rent, etc. Apart from the Yilo Krobo Assembly which had GH¢50,456.49, all the Assemblies had comparatively lower account receivables which exceeded their liabilities as at the end of that year.

Sundry creditors – GH¢166,414.04 163. This amount was owed by five Assemblies, two of which accounted for 94.4% of the total liabilities as at the end of the year. The two Assemblies are Atiwa District Assembly (GH¢100,911.54) and Yilo Krobo District Assembly (GH¢56,184.46).

Management issues

Misappropriation of Assembly funds – GH¢27,417.58 164. Five Revenue Collectors in the Lower Manya Krobo Assembly did not account for a total revenue of GH¢11,887.58 that they collected during the year. One other Revenue Collector at the Akuapem South Assembly also did not account for GH¢3,910.00 collected while a GPRTU official in the Suhum-Kraboa- Coaltar Assembly failed to pay GH¢1,112.00 collected on behalf of the Assembly. Furthermore, an official of the Kwahu West Assembly was also overpaid by an amount of GH¢500.00 which he did not refund to the Assembly.

165. At the time of our audits, the management of the Assemblies had still not recovered the amounts from the defaulting officials even though the Assemblies have prescribed legislative and administrative arrangements to forestall such losses. We recommended that management should recover the amounts from the defaulting officials and apply the necessary sanctions so as to deter future recurrence.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 47

Direct disbursements from revenue – GH¢47,782.12 166. Part VIII Section 31 of the Financial Memoranda enjoins management to ensure full and prompt accounting and lodgement of all revenue collections. However, the Akuapem North Assembly made disbursements of GH¢47,782.12 out of their revenue collection of GH¢361,152.01 without first lodging the whole amount to bank. We advised management to ensure the full and prompt lodgement of revenue to bank at all times.

Unsubstantiated payments – GH¢852,960.76 167. We noted from the audit of 15 Assemblies that 499 payment vouchers for GH¢850,863.99 were prepared to pay for the supply of goods and services without the attachment of invoices, receipts and statements of expenditure to indicate the nature, quantity and prices of the items supplied.

168. Additionally, the Akuapem South Assembly did not present for audit four payment vouchers together with their supporting documents covering a total payment of GH¢2,096.77. We could, therefore, neither confirm the authority nor the purposes for which the amount was spent.

169. We blamed the irregularities on ineffective supervision and weak internal review by the Finance Officers who are responsible for keeping proper records on the expenditures. We, therefore, recommended strict enforcement of the financial regulations on the maintenance of accounting records and urged the managements of the Assemblies to show proof of the benefits derived from the payments or recover the amounts from the payees. The details of the irregularities are as follows: No. Assembly Vouchers Amount Unpresented Amount without (GH¢) vouchers (GH¢) supporting documents 1 Akuapem North 160 518,634.22 2 Akuapem South 32 22,707.88 4 2,096.77 3 Akyemmansa 7 2,923.80 4 Atiwa 38 48,185.15 5 Birim Central 45 17,894.65 6 Birim North 11 19,745.31 7 Birim South 8 7,504.65

48 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

8 Kwaebibirem 4 6,470.00 9 Kwahu East 22 17,931.41 10 Kwahu North 24 20,345.69 11 Kwahu West 36 16,885.00 12 New Juaben 17 33,246.53 13 Suhum /Kraboa/Coaltar 13 5,180.34 14 West Akim 72 108,780.36 15 Yilo Krobo 10 4,429.00 Total 499 850,863.99 4 2,096.77

Unrecovered loans/advances, imprests and rent – GH¢60,218.00 170. We noted that the management of 12 Assemblies were apathetic in enforcing Part VII Section 43 which is on advances/loans’ recovery and Part IX Section 39 on the retirement of imprests. This resulted in unrecovered advances, loans, imprests and uncollected rents totalling GH¢60,218.00.

171. To prevent the amounts from becoming bad debts, we advised the management of the Assemblies to recover all outstanding amounts and unretired imprests from the salaries of the defaulting personnel. A breakdown of the unpaid amounts is as shown in the table below: No. Assembly Loans/Advances Imprests Rent (GH¢) (GH¢) (GH¢) 1 Akuapem North 2,925.00 2 Akuapem South 1,881.00 Municipal 3 Asuogyaman 1,432.00 4 Atiwa 6,760.00 5 Birim North 1,265.12 6 Birim South 1,040.00 7 East Akim Municipal 3,800.00 8 Kwaebibirem 1,660.00 9 Kwahu North 10,160.00 10 Kwahu West Municipal 5,180.00 11 Lower Manya Krobo 9,932.50 12 Suhum-Kraboa-Coaltar 1,083.00 1,882.00 13 Yilo Krobo 11,217.38 Total 41,678.62 4,008.00 14,531.38

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 49

Misapplication of funds –GH¢29,800.00 172. Section 179(1) of the FAR, 2004 precludes heads of departments from authorising payments to be made out of funds earmarked for specific activities for purposes other than those activities. Three Assemblies, however, misapplied GH¢29,800.00 earmarked for LSDGP, school feeding and for persons living with disabilities on their recurrent expenditure without paying back.

173. We urged management to settle their IGF accounts’ indebtedness to the affected Fund accounts in order not to derail the effective implementation of their planned programmes. The Assemblies are mentioned below: No. Assembly Description Amount (GH¢) 1 Fanteakwa LSGDP into IGF account 6,800.00 2 Kwaebibirem School Feeding into IGF account 3,000.00 3 Kwahu East PLWD into IGF account 20,000.00 Total 29,800.00

Un-presented value books 174. Part VIII Section 29 of the Financial Memoranda requires that Revenue Collectors should balance their cash books at pre-determined periods and submit them for checking by their Revenue Supervisors. However, the Finance Officers of four Assemblies did not exercise their mandate under the regulation, thereby allowing their Revenue Collectors not to account for 64 GCRs with no fixed value and several other value books worth GH¢42,560.00. The Assemblies are: Akuapem South, Kwahu North, Kwahu West and Lower Manya Krobo Assemblies.

175. We advised management to retrieve the 64 GCRs to determine how much was realised from their sale for recovery action. We also urged management to recover the GH¢42,560.00 from the Collectors and apply the relevant sanctions as a deterrent measure. The details are provided as follows:

50 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

No. Assembly Type of value book Quantity Amount GCRs Misc. (GH¢) 1 Lower Manya Miscellaneous 459 34,560.00 Krobo GCR 4 - 2 Akuapem South GCR 7 - Car Stickers 210 8,000.00 Driving Licences 50 - 3 Kwahu North GCR 8 - 4 Kwahu West GCR 45 - Total 64 719 42,560.00

Missing value books – GH¢2,880.00 176. Under Part VIII Section 16 of the Financial Memoranda, Finance Officers are required to carefully check all value books received against the corresponding requisition and report any errors and short deliveries to the Coordinating Director for replacement by the supplier.

177. In spite of the requirement, the Finance Officer of the Lower Manya Krobo Assembly did not conduct the checks on value books received from the Controller and Accountant-General’s Department which were subsequently detected to be short supplied by 40 booklets of lorry park toll tickets valued at GH¢2,880.00. We were unable to confirm whether the loss occurred due to short delivery or while in the custody of the Finance Officer.

178. We, therefore, recommended to management to investigate the issue and recover the value of the missing value books from the official whose negligence caused the loss.

Unearned salaries – GH¢54,370.02 179. As a result of management delay in deleting the names of separated staff from their payrolls and failure to notify the officers’ bankers, the bank accounts of former employees of the Akuapem North (GH¢11,298.32), Akuapem South (GH¢2,702.35), Fanteakwa (GH¢25,649.30), Kwahu North (GH¢1,077.69),

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 51

Kwahu West (GH¢500.00) and Suhum-Kraboa-Coaltar (GH¢13,142.36) Assemblies were credited with a total of GH¢54,370.02 being unearned salaries. 180. We recommended to the management of the Assemblies to ensure prompt deletion of names of separated staff from the payroll and also recover the amounts for payment to Government chest.

Uncompetitive procurement – GH¢44,695.33 181. The Akuapem North and New Juaben Municipal Assemblies sidestepped Section 43(1) of the Public Procurement Act which requires that at least three price quotations should be obtained from different sources of supply before procurement and purchased items valued at GH¢28,400.03 and GH¢16,295.30 respectively. We could, therefore, not ascertain whether or not the Assemblies obtained the best available prices. We advised the management of the Assemblies to ensure compliance with the procurement laws.

Stores un-accounted for – GH¢146,598.64 182. Ten Assemblies paid for fuel and other store items valued at GH¢146,598.64 but could not provide any evidence of their utilization. The store items, valued at GH¢57,397.90 were not recorded in any of the store records while fuel costing GH¢89,200.74, purported to have been purchased was also not recorded in the vehicle log books for control and accountability purposes.

183. In the absence of verifiable evidence on the receipt and usage of the stores, we recommended to management to retrieve the total amount of GH¢146,598.64 from the Coordinating Directors and Finance Officers of the Assemblies involved. The 10 Assemblies are as follows:

52 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

No. Assembly Fuel not Other stores not accounted accounted for for (GH¢) (GH¢) 1 Akuapem South 8,185.50 8,059.00 2 Atiwa 9,152.00 12,162.90 3 Birim Central 14,356.69 19,154.00 4 Birim South 11,706.00 5 East Akim 2,440.00 6 Kwaebibirem 26,428.75 7 Kwahu North 10,417.80 8 Kwahu West 4,246.00 3,876.00 9 Suhum Kraboa/Coaltar 10,673.00 10 Upper Manya Krobo 5,741.00

Total 89,200.74 57,397.90

Un-planned procurements – GH¢11,300.00 184. Part III Section 21 of the Public Procurement Act mandates procurement entities to prepare procurement plans to support their approved programmes. However, the New Juaben Municipal Assembly purchased a block-making machine valued at GH¢11,300.00 which was neither budgeted for nor approved by its Entity Tender Board. We urged management to ensure that it complies with the Procurement Act in order to achieve efficiency and economy in its procurement activities.

Income tax/SSF irregularities – GH¢38,317.53 185. Ten Assemblies, as listed in the table below, recorded statutory tax breaches amounting to GH¢33,292.54 which were taxes either not withheld or deducted but not paid to the Ghana Revenue Authority. Apart from denying Government of tax revenue part of which is ceded to the Assemblies under the District Assemblies Common Fund Act, these breaches constitute offenses punishable under the tax laws.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 53

186. Also, the managements of Kwaebibrim and Birim Central Assemblies did not remit a total of GH¢5,024.99 being workers’ social security contributions to the Social Security and National Insurance Trust. The details are provided in the table below: No. Assembly Tax not Tax not SSF not deducted remitted to remitted to (GH¢) GRA SSNIT (GH¢) (GH¢) 1 Akuapem North 659.00 2 Birim Central 4,106.39 1,366.83 3 Birim North 465.00 3,515.15 4 Fanteakwa 400.18 5 Kwaebibirem 1,509.84 6 Kwahu East 2,684.40 1,433.90 7 Kwahu West 8,000.25 1,141.21 8 Kwahu North 9,518.08 9 Upper Manya 1,886.50 1,267.00 Krobo 10 Yilo Krobo 363.80 - - 28,083.60 5,208.94 5,024.99

187. To avoid the payment of penalties for these offences, we recommended prompt payment of all taxes withheld and SSF contributions to the appropriate agencies.

54 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

GREATER ACCRA REGION Introduction 188. For the 2011 year, there were 10 Assemblies in the region. These were made up of two Metropolitan, six Municipal and two District Assemblies. We audited the books and accounts of the 10 Assemblies and our findings on them are provided below.

Summary of significant findings and recommendations 189. Sixty-eight Revenue Collectors and a revenue collecting agency misappropriated revenue to the tune of GH¢78,642.16 belonging to the Accra Metropolitan (GH¢54,586.15), the Ga East (GH¢22,075.36) and the Ga West Assemblies (GH¢1,980.65). We recommended that the management of the Assemblies should recover the amount from the Revenue Collectors or their guarantors and also improve upon the supervisory and monitoring controls to avert such losses.

190. Two Sub-Metropolitan Assemblies made disbursements of GH¢14,057.00 directly from their revenue collections, in violation of Part VIII Section 31 of the Financial Memoranda which requires Assemblies to pay all revenue in full to bank. We recommended to the two Sub-Metros to comply with the law.

191. No action was taken by the management of the Ledzekuku-Krowor Assembly to notify two of its banks of the lodgement of a total amount of GH¢2,548.00 not credited to their accounts. We advised management to notify the two banks to correct the omission and also ensure the preparation of monthly reconciliation statements to prevent such lapses.

192. The Ledzekuku-Krowor Assembly did not review the contract agreement of three companies engaged to collect an estimated property rate of GH¢2,811,695.60 even though the agreement permitted the Assembly to review the contracts on grounds of low performance. We noted poor performance and

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 55 accordingly recommended to the management to abrogate the contracts and re– award them to industry operators who have the capacity to undertake the task.

193. The management of the Accra Metropolitan, Dangme West, Ga West and Ledzekuku-Krowor Assemblies disbursed a total of GH¢407,457.19 on the supply of goods and services but could not provide invoices or other statements forming the basis of the payments. We recommended the recovery of the amounts from the Coordinating Directors and their Finance Officers.

194. Officials of the Accra Metropolitan Assembly, the Ga South and Ga West Assemblies failed to repay advances of GH¢21,196.41 and to retire imprests of GH¢25,169.00 due to ineffective monitoring by the Finance Officers. We advised the management of the Assemblies to hold the Finance Officers liable for non- recovery of the amounts on the due dates.

195. We noted that Revenue Collectors at the Ablekuma South Sub-Metro of the Accra Metropolitan Assembly and the Ledzekuku-Krowor Assembly were unable to produce 25 GCRs and two property rate booklets for our review. We advised management to recover the books and whatever amounts collected from the officials involved.

196. As a result of ineffective monitoring of rate ledgers by the Finance and Administration Sub-Committees, property owners within the Accra Metropolitan and Ledzekuku-Krowor Assemblies were indebted to the two Assemblies in the sum of GH¢3,814,303.79. The two Assemblies also did not take any action against property rate payers whose cheques for GH¢80,805.87 were dishonoured by the receiving banks. We advised the management of the Assemblies to institute appropriate actions to recover all arrears of property rate.

197. The management of the Accra Metropolitan Assembly, Ashiedu Keteke Sub-Metro and Dangme West Assemblies expended a total of GH¢138,540.56 on

56 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

the purchase of fuel, school furniture and other store items but had no records on the receipt of the items or the particulars of the recipients in the Assemblies for our follow-up verification. We recommended the recovery of the amounts involved from the Coordinating Directors and the Finance Officers of the two Assemblies.

Details of findings and recommendations

Financial reporting Status of annual accounts 198. All the 10 Assemblies submitted their financial statements for validation but we were able to certify only two. These were: Ga West and Ledzekuku- Krowor Assemblies. The accounts of the remaining eight Assemblies listed below either contained errors and had been returned for correction or were under validation as at the time of writing this report. No. Assembly Audited up to Arrears 1 Accra 2010 1 year 2 Adenta 2010 " 3 Ashaiman 2010 " 4 Dangme East 2010 " 5 Dangme West 2010 " 6 Ga East 2010 " 7 Ga South N/A 4 years 8 Tema 2010 I year

Revenue performance 199. Total revenue received by the two Assemblies amounted to GH¢10,782,973.83. Of this amount, IGF accounted for GH¢3,157,666.65 or 29.3%. The IGF collection for 2011 exceeded the 2010 collection by GH¢276,915.90 or 9.6%. The comparative figures for 2010 and 2011 and the percentage increases for the Assemblies are provided as follows:

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 57

Increase/ (decrease) 2011 IGF 2010 IGF in IGF No. Assembly (GH¢) (GH¢) (GH¢) % change 1 Ga West 1,408,991.60 1,309,631.14 99,360.46 7.6 2 Lejekuku-Krowor 1,748,675.05 1,571,119.61 177,555.44 11.3 Total 3,157,666.65 2,880,750.75 276,915.90 9.6

Operational results 200. During the year, the two Assemblies spent GH¢11,250,817.63 as against a total revenue of GH¢10,782,973.83, resulting in an overall deficit of GH¢467,843.80. The Ledzekuku-Krowor Assembly recorded a deficit of GH¢1,000,698.65 while the Ga West Assembly ended with a surplus of GH¢532,854.85.

Bank balances 201. The Assemblies ended the year with cash resources totalling GH¢1,076,858.78, which accounted for 99% of their total assets of GH¢1,088,060.67.

Other assets 202. The remaining assets of the Assemblies were valued at GH¢11,201.89 and comprised investments of GH¢1,212.50 and outstanding advances and loans payable to the Assemblies totalling GH¢9,989.39.

Sundry creditors 203. The Ga West Assembly owed an amount of GH¢31,011.10 which consisted solely of deposits with the Assembly. The Ledzekuku-Krowor Assembly did not carry sundry creditors at the year end.

58 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Management issues

Misappropriation of funds – GH¢78,642.16 204. The Greater Accra region recorded cases of misappropriation involving revenue collected not accounted for to the Assembly due mainly to ineffective supervision of Revenue Collectors by the Finance Officers. These occurred in three Sub-Metros of the Accra Metropolitan Assembly, Ga East and Ga West Assemblies in a total sum of GH¢68,918.66, as provided in the table below: No. Assembly Amount (GH¢) 1. Accra Metro  Ayawaso Central Sub-Metro Council 27,152.65  Ablekuma South Sub–Metro Council 5,513.00  Ashiedu Kekeke Sub–Metro Council 12,197.00 2 Ga West Municipal Assembly 1,980.65 3 Ga East Municipal Assembly 22,075.36 Total 68,918.66

205. In the Accra Metropolitan Assembly itself, a total of GH¢9,723.50 was also overpaid on eight payment vouchers which was not recovered from the recipients. We recommended that the management of the Assemblies should recover the amount misappropriated from the Revenue Collectors or their guarantors and also improve upon their supervisory and monitoring controls to avert such losses. We also asked that the overpayments should be recovered from the payees.

Direct disbursements from revenue- GH¢14,057.00 206. The Ablekuma South and the Ashiedu Keteke Sub–Metropolitan Councils, both under the Accra Metropolitan Assembly, made disbursements of GH¢14,057.00 directly from their revenue collections, in violation of Part VIII Section 31 of the Financial Memoranda which requires Assemblies to pay all revenue in full to bank.

207. As direct disbursements from revenue weaken expenditure control and facilitate misappropriation of cash revenue collected, we recommended to the two Sub-Metros to comply fully with the law.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 59

Un-credited lodgement – GH¢2,548.00 208. The Finance Officer for the Ledzekuku-Krowor Assembly did not exercise effective supervision over payments made to bank. As such, bank lodgements of GH¢2,548.00 that were made into the Assembly’s bank accounts with the Agricultural Development Bank and the National Investment Bank but not credited to the accounts were not detected by the Finance Officer. The lodgements, which now constitute a loss to the Assembly, were made between May and October 2011.

209. We advised management to notify the two banks to correct the omissions. We also advised management to ensure the preparation of monthly bank reconciliation statements to facilitate early detection of such errors in the future.

Under-collection of property rate arrears – GH¢1,554,191.61 210. The Ledzokuku–Krowor Assembly contracted three companies, namely: Revsol, Asconsult and NPSRRCC to collect a total estimated property rate of GH¢2,811,695.60 for the 2011 financial year. By Section 9(iii) of the agreement, the three companies were required to pay in the collections quarterly and the contract was to be reviewed if the companies failed to meet agreed targets.

211. We noted that the three companies collected only GH¢207,816.16 or 11.8% of the agreed amount leaving GH¢1,554.191.61 uncollected but management did not review the contract. We recommended to management to abrogate the contracts and re–award them to industry operators who have the capacity to undertake the task.

Unsubstantiated payments – GH¢407,457.19 212. Four Assemblies made payments totalling GH¢407,457.19 for the supply of goods and services but the transactions were without invoices or statements of expenditure to show the nature, quantity and prices of the goods/services supplied. The payments included GH¢248,886.70 which did not have any accompanying

60 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

documentation and GH¢158,570.49 which did not have any supporting vouchers at all. In the absence of the relevant documents, we could not authenticate the validity of the payments and therefore recommended recovery of the amounts from the Coordinating Directors and their Finance Officers. The names of the Assemblies are provided below: No. Assembly Unsubstantiated Upresented payment vouchers Vouchers (GH¢) (GH¢) 1 Accra Metro 187,074.34  Ablekuma South Sub-Metro 3,215.00 -  Ashiedu Keteke Sub-Metro - 86,760.50  Ayawaso Central Sub-Metro 8,418.80 2,997.00 2 Dangme West 35,766.25 3 Ga West 14,412.31 4 Ledzekuku-Krowor 68,812.99 Total 248,886.70 158,570.49

Unrecovered advances and unretired imprests – GH¢46,365.41 213. As a result of lack of monitoring to ensure that account receivables are paid on due dates, 47 officials in two Assemblies failed to repay GH¢21,196.41 being advances granted them between June 2006 and August 2011. Also, officials in the Accra Metropolitan Assembly did not retire imprests of GH¢25,169.00 given to them to carry out specific programmes for the Assembly.

214. Furthermore, we noted that the Finance Officers did not take any action to deduct the overdue amounts from the salaries of the officials even though in the case of imprests, Part XI Section 5 of the Financial Memoranda permitted the Assemblies to convert imprests not accounted for into advances and recover them from the defaulting officials. The amounts therefore remained uncollected with no sanctions being applied against the defaulting officials.

215. To prevent the debts from becoming bad, we advised the management of the Assemblies to hold the Finance Officers liable for non-recovery of the amounts. Details of the irregularity are stated as follows:

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 61

No. Assembly Unrecovered Unretired advances imprests (GH¢) (GH¢) 1 Accra Metro 23,511.00  Ashiedu Keteke Sub-Metro 1,658.00 2 Ga South Municipal Assembly 18,205.41 3 Ga West Municipal Assembly 2,991.00 Total 21,196.41 25,169.00

Un-presented value books 216. Revenue Collectors in the Ablekuma South Sub-Metro of the Accra Metropolitan Assembly and the Ledzekuku-Krowor Assembly were unable to account for 25 GCRs and two property rate receipt booklets. We noted that the management of the two organizations had not taken any action to recover the books and the amounts collected from the Collectors or their guarantors.

217. In order not to encourage indiscipline among the Revenue Collectors, we advised management to recover the books together with the revenue collected and to reprimand them. The details of the value books are shown below: Property rate No. Assembly GCRs booklets 1 Accra Metro 2

 Ablekuma South Sub – Metro 16 2 Ledzekuku – Krowor 9 Total 25 2

Outstanding revenue – GH¢3,895,109.66 218. Part I Section 2(a) of the Financial Memoranda empowers the Finance and Administration Sub-Committees of Assemblies to monitor the payment of rates and to take action against defaulters. We, however, did not see any action taken by the Sub-Committees of the three Sub-Metros under the Accra Metropolitan Assembly and the Ledzekuku-Krowor Assembly, against property owners who were indebted to their Assemblies to the tune of GH¢3,814,303.79.

62 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

219. We again noted that the Accra Metropolitan and Ledzekuku-Krowor Assemblies had not taken any action against property rate payers who issued cheques for GH¢80,805.87 that were dishonoured by the receiving banks. We also found that the Finance Officer at the Ledzekuku-Krowor Assembly did not prepare monthly bank reconciliation statements for the bank account involved and so the dishonoured cheques were not detected and returned to the payers.

220. The amount of indebtedness in the Assemblies is provided in the table below: No. Assembly Outstanding Dishonoured property rate cheques (GH¢) (GH¢) 1 Accra Metro 67,520.82  Ablekuma South Sub-Metro 16,270.00  Ashiedu Keteke Sub-Metro 32,160.00  Ayawaso Central Sub- Metro 2 Dangme West 3 Ga West 4 Ledzekuku-Krowor 3,765,873.79 13,285.05 Total 3,814,303.79 80,805.87

221. We advised the management of the Assemblies to institute appropriate actions to recover all the arrears of property rate.

Stores unaccounted for – GH¢138,540.56 222. The Accra Metropolitan Assembly bought dual desks, teachers tables and chairs at a total cost of GH¢122,044.30 for distribution to schools, but did not maintain any store records and or distribution list to show the receipt of the items and particulars of the beneficiaries of the furniture for our verification. Similar accounting defects occurred at the Ashiedu Keteke Sub-Metro and Dangme West District Assemblies where no proof of receipt and utilisation was provided for GH¢3,580.00 worth of fuel purchased and other stores items valued at GH¢12,916.00. The particulars of the irregularity are shown in the table as follows:

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 63

No. Assembly Fuel not Other stores and accounted for furniture not (GH¢) accounted for (GH¢) 1 Accra Metro - 122,044.30  Ashiedu Keteke Sub-Metro 3,580.00 - 2 Dangme West - 12,916.26 Total 3,580.00 134,960.56

223. We could not confirm the genuineness of the payments and so we recommended that the transactions should be regularised, failing which the amounts involved should be recovered from the Coordinating Directors and the Finance Officers of the two Assemblies.

64 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

NORTHERN REGION Introduction 224. During the 2011 financial year, the Northern Region had 20 Assemblies comprising of 1 Metropolitan, 1 Municipal and 18 District Assemblies. We conducted interim audits on the books of all the 20 Assemblies, 13 of which submitted their 2011 financial statements for certification. The outstanding seven were, however, unable to submit their financial statements for 2011.

Summary of significant findings and recommendations

225. Five revenue staff of the East Gonja Assembly misappropriated a total amount of GH¢1,531.00. We recommended a recovery of the amount from the defaulting officials and advised management to institute effective measures to promptly identify and sanction errant officials.

226. In Kpandai District Assembly, two Revenue Collectors failed to submit 14 GCRs and other value books for audit. We recommended that management should retrieve the value books from the Collectors to ascertain the amounts collected for recovery.

227. The Zabzugu-Tatale Assembly made a direct disbursement of GH¢ 27,886.20 out of GH¢77,951.80 revenue collected even though Part VIII Section 31 of the Financial Memoranda prohibits the practice. We advised management to comply with the law by subjecting all expenditure to the Assembly’s prescribed payment procedures.

228. A total amount of GH¢4,680.00 remained outstanding, as at 31 December 2011, as un-recovered loans granted by the Chereponi Assembly to its staff. Officials of the Chereponi, East Gonja, Nanumba North, Tolon-Kumbungu and Zabzugu-Tatale Assemblies also failed to retire GH¢170,042.25 being imprests given to them for official business. We advised management to recover all

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 65 outstanding amounts from the recipients and ensure prompt recovery and retirement of loans and imprests.

229. The Finance Officers of East Gonja, Karaga, Kpandai, Nanumba North, Savelugu-Nanton and Zabzugu-Tatale Assemblies could not support payments amounting to GH¢247,335.67 with invoices, statements of claim or any expenditure records to substantiate the payments. We recommended to management to show proof of the goods and services paid for or be held accountable to refund the amounts to their Assemblies.

230. The Yendi and Zabzugu-Tatale Assemblies did not up-date their accounting records with Poverty Alleviation Fund allocations of GH¢67,502.59 paid to their Assemblies. We recommended to the Assemblies to enter the transactions in their books of accounts.

231. The Finance Officers in the East Gonja, Savelugu-Nanton, Tolon- Kumbungu and Zabzugu-Tatale District Assemblies did not maintain assets registers or store records to account for water pump transformers, electric poles, furniture, air conditioners, etc. which were paid for at a total cost of GH¢369,686.08. We recommended to management to account for the items.

232. Fuel purchases amounting to GH¢26,876.00 could not be accounted for in the Savelugo-Nanton and Tolon-Kumbungu Assemblies. The East Gonja Assembly also overpaid its fuel bills by GH¢46,412.90 due to ineffective checks over bills and invoices prior to payment. We requested management to show proof of receipt and usage of the fuel or recover the value to chest.

233. The Finance Officers of the East Gonja and Nanumba North withheld taxes amounting to GH¢21,303.01 but failed to remit the amounts withheld to the Ghana Revenue Authority. We advised the officials to pay the amount to the Authority in line with Section 87(1) of the Internal Revenue Act.

66 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

234. Management of the Tolon-Kumbungu and Kpandai Assemblies disregarded Financial Administration Regulation 183(4) on procurement from VAT registered entities and purchased goods/services worth GH¢57,136.50 and GH¢70,225.00 respectively from non-VAT registered suppliers. The Karaga Assembly and Nanumba North Assembly also paid GH¢3,982.41 and GH¢576.84 respectively as VAT but did not obtain VAT invoices to back the payments. We advised the management of the Tolon-Kumbungu and Kpandai Assemblies to ensure that they procure goods and services from only VAT registered entities. We also advised the management of Karaga and Nanumba North Assemblies to recover the amounts paid as VAT and remit same to the Ghana Revenue Authority.

Details of findings and recommendations

Financial reporting

Status of annual accounts 235. Thirteen out of the 20 Assemblies submitted their annual accounts timely for validation. We have drawn the attention of the defaulting Assemblies to the need to always comply with the provisions of Section 78 of Part VII of the Financial Memoranda. The seven defaulting Assemblies are: No. Name of Assembly Year submitted Arrears 1 2010 1 year Bunkpurugu-Yunyoo 2 2010 1 year Central Gonja 3 2010 1 year East Gonja 4 2010 1 year Nanumba South 5 2010 1 year Tamale Metropolitan 6 2010 1 year West Gonja District 7 2010 1 year Zabzugu-Tatale District

Revenue performance 236. The sources of revenue for the Assemblies were: IGF comprising of licences, rates, fees, etc., Government grants, District Assemblies Common Fund,

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 67 etc. Actual revenue received by the 13 Assemblies for the 2011 financial year was GH¢36,311,390.85. This figure included a total IGF of GH¢2,658,441.49, representing 7.3% of the total revenue. The IGF performance of 8 out of the 13 Assemblies whose 2010 and 2011 comparative figures are available are as shown in the table below: Increase/decrease %Increase/ 2011 IGF 2010 IGF in IGF decrease in No. Assembly (GH¢) (GH¢) (GH¢) IGF

1 Bole 222,495.46 196,057.64 26,437.82 13.5

2 Gushiegu 78,395.85 67,479.73 10,916.12 16.2

3 Kpandai 42,497.60 62,929.45 (20,431.85) (32.5)

4 Savelugu/Nanton 71,656.56 128,834.08 (57,177.52) (44.4)

5 Sawla/Tuna/Kalba 178,511.93 100,823.34 77,688.59 77.1

6 Tolon/Kumbungu 59,069.60 73,229.94 (14,160.34) (19.3)

7 West Mamprusi 1,322,470.60 75,770.23 1,246,700.37 1,645.4

8 Yendi 316,271.56 206,881.03 109,390.53 52. 0

Total 2,291,369.16 912,005.44 1,379,363.72 151.3

Operational results 237. For the year under review, the 13 Assemblies received a total revenue of GH¢36,311,390.85 whilst total expenditure amounted to GH¢34,536,294.59 resulting in a net surplus of GH¢1,749,971.53. The Assemblies with high operational deficits were Savelugu Nanton (GH¢225,148.53), East Mamprusi (GH¢476,883.47), West Mamprusi (337,247.56) and Bole (GH¢166,100.93).

Cash and bank balances – GH¢6,065,162.11 238. As at 31 December 2011, the total cash resources of the 13 Assemblies amounted to GH¢6,065,162.11. With the exception of the Savelugu Nanton Assembly which had a balance of GH¢2,635.97 all the Assemblies carried positive bank balances in excess of GH¢100,000.00.

68 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Investments 239. The total investment of the Assemblies, at the close of the year, was GH¢661,860.86. This comprised principally of funds held by beneficiaries of the Poverty Alleviation scheme which was largely outstanding as a result of low debt recovery rate.

Sundry debtors – GH¢110,085.77 240. The total accounts receivable in the books of the 13 Assemblies, as at 31 December 2011, was GH¢110,085.77 or 1.6% of total assets of GH¢6,837,108.74 and comprised of unpaid staff salary advances and other unpaid loans.

Sundry creditors – GH¢152,961.42 241. As at 31 December 2011, the total indebtedness of the 13 Assemblies amounted to GH¢152,961.42 consisting largely of deposits, retention monies and statutory deductions such as withheld taxes not paid to beneficiary organizations.

Management issues Misappropriation of revenue – GH¢ 1,531.00 242. Five Revenue Collectors in the East Gonja District Assembly did not account for a total revenue of GH¢1,531.00 that they collected for the Assembly. At the time of our audit, the management of the Assembly had not recovered the amounts from the Collectors even though they were still at post. 243. We advised management to recover the amount from the Collectors and their Supervisors and to also ensure that no new value books are issued to Collectors who fail to account for previous value books.

Direct disbursements – GH¢ 27,886.20 244. Part VIII Section 31 of the Financial Memoranda mandates Assemblies to pay all revenue collected to bank and subject all revenue collection related payments, such as commissions, to the normal payment procedures. Notwithstanding the regulation, the management of the Zabzugu-Tatale District

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 69

Assembly directly disbursed GH¢27,886.20 from a total revenue of GH¢77,951.80 collected on fuel, vehicle repairs, commissions and other recurrent expenditures.

245. We were of the view that such payments could facilitate misappropriation of Assembly funds. We advised management to comply with the law by subjecting all expenditure to the Assembly’s prescribed payment procedures.

Value books not accounted for 246. Two Revenue Collectors of the Kpandai District Assembly did not submit value books issued to them for audit review. The books included 14 GCRs, 7 license books, 59 market ticket rolls and 51 basic rate receipt books. We noted that no action was taken against these Collectors.

247. We urged the management of the Assembly to recover the books and the amounts collected from the two officers with sanctions and to also ensure that fresh value books are not issued out until previous ones are fully accounted for.

Unrecovered loans, advances and imprests- GH¢174,722.25 248. The management of five Assemblies had total imprests of GH¢170,042.25 not retired or accounted for because management did not make any serious efforts to recover the amounts from the recipients. In one of the Assemblies, a further amount of GH¢4,680.00 in loans and other advances had not been recovered by the management even though the time for repayment had lapsed. The names of the five Assemblies together with the amounts involved are shown below: No. Assembly Unretired imprests Unrecovered loans (GH¢) (GH¢) 1 Chereponi 5,300.00 4,680.00 2 East Gonja 57,228.00 3 Nanumba North 93,506.25 4 Tolon/Kumbungu 11,023.00 5 Zabzugu/Tatale 2,985.00 Total 170,042.25 4,680.00

70 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

249. We recommended to the management of the Assemblies to pursue the defaulting officials for repayment. We further advised management not to grant additional loans or imprests to officials who default in settling previous grants.

Unsubstantiated payments – GH¢ 247,335.67 250. Whereas Part IX Section 7 of the Financial Memoranda requires payment vouchers to be supported with original invoices and expenditure statements or properly endorsed duplicates where the original records are missing, the seven Assemblies listed in the table below paid a total of GH¢ 247,335.67 without the requisite documentation to substantiate the expenditures made. No. Assembly Amount (GH¢) 1 East Gonja 59,450.00 2 Karaga 74,186.85 3 Kpandai 39,725.00 4 Nanumba North 14,464.00 5 Savelugu-Nanton South 30,070.08 6 Tolon-Kumbungu 25,939.74 7 Zabzugu-Tatale 3,500.00 Total 247,335.67

251. In our opinion, the irregularity occurred because the approving and paying officials paid the amounts without ensuring the attachment of the required documentations. We recommended a recovery of the amounts from the Coordinating Directors and the Finance Officers of the seven Assemblies, if no proper proof is provided to substantiate the payments.

Failure to up-date records on Poverty Alleviation Fund – GH¢67,502.59 252. We noted during our audits in the Yendi and Zabzugu-Tatale Assemblies that the two Assemblies had not entered into their accounting records Poverty Alleviation Fund allocations of GH¢22,870.40 and GH¢44,632.19 made respectively to them. The management of the Assemblies did not make any effort to update their records with the releases even while the audit was on-going.

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253. To avoid loss of funds, we recommended to the Assemblies to enter the allocations received in the books and to pursue the recovery of all outstanding loans from recalcitrant loan defaulters.

Purchases not routed through stores - GH¢ 369,686.08 254. The four Assemblies, listed in the table below, expended a total of GH¢369,686.08 on equipment which were neither recorded in their assets registers nor store records. The items included water pump transformers, electric poles, furniture, air conditioners, etc. During our follow-up checks, the management of the Assemblies could not provide any information on the whereabouts of the items.

255. To prevent the loss of these valuable items, we recommended to the management of the Assemblies to either disclose the location of the items or be surcharged with their cost. Amount No. Assembly (GH¢) 1 Savelugu-Nanton South 3,400.00 2 Zabzugu-Tatale 48,635.73 3 Tolon-Kumbungu 67,127.35 4 East Gonja 250,523.00 369,686.08

Fuel not accounted for – GH¢73,288.90 256. Three Assemblies, namely: the Savelugu-Nanton, Tolon-Kumbungu and East Gonga, paid GH¢73,288.90 for fuel which was either not accounted for or not delivered. In the Savelugu-Nanton and Tolon-Kumbungu Assemblies, management was unable to show proof of how GH¢11,327.40 and GH¢15,548.60 worth of fuel purchased respectively was utilised; while the East Gonga District Assembly overpaid for their fuel drawings from Hamdaway Enterprise, a fuel dealer, by as much as GH¢46,412.90.

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257. These infractions occurred as a result of ineffective scrutiny of payments and lack of oversight supervision of the duties of subordinate officers by the Finance Officers. We recommended a recovery of the total cost of the unsubstantiated fuel payments from the recipients of the amounts.

Withheld taxes not paid to Ghana Revenue Authority – GH¢21,303.01 258. The Finance Officers of the East Gonja and Nanumba North District Assemblies deducted GH¢21,303.01 withholding taxes from payments made for the supply of goods and services but did not remit the amounts to the Ghana Revenue Authority. We indicated to the management of the Assemblies that the practice violated Section 87(1) of the Internal Revenue Act, 2000 (Act 542) and advised the Finance Officers to pay the amounts to the GRA.

Purchases from Non-VAT registered companies – GH¢131,920.75 259. Financial Administration Regulation 183(4) requires Assemblies to procure their stores from only VAT registered persons, but shall be exempted only upon application to the Minister of Finance with justification.

260. We noted that this directive was disregarded by the Tolon-Kumbungu and Kpandai District Assemblies when they procured goods/services valued at GH¢57,136.50 and GH¢70,225.00 respectively from non-VAT entities.

261. Furthermore, the Karaga District Assembly and the Nanumba North District Assembly also paid GH¢3,982.41 and GH¢576.84 respectively as VAT but did not obtain VAT invoices to back the payments.

262. Since such lapses contribute to leakages in Government’s revenue generation efforts, we advised the management of Tolon-Kumbungu and Kpandai Assemblies to ensure that they procure goods and services from only VAT registered entities. We also advised the management of Karaga and Nanumba North Assemblies to recover the amounts paid as VAT and remit same to the Ghana Revenue Authority.

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UPPER EAST REGION Introduction 263. The number of Assemblies in the region for the 2011 financial year was nine comprising two Municipal and seven District Assemblies. The accounts of all the nine Assemblies were subjected to management audits and our salient findings have been included in this report.

Summary of significant findings and recommendations 264. The management of Kassena-Nankana West District Assembly made direct cash disbursements totalling GH¢26,332.75 from revenue collected without first paying the collections into bank. We recommended to management to comply with Part VIII Section 31 of the Financial Memoranda which requires full lodgement of revenue collected to bank.

265. Two vouchers used in paying GH¢2,460.00 were not available for audit in the Bongo District Assembly. The Garu-Tempane District Assembly also made payments totalling GH¢3,931.20 which were not substantiated with invoices, receipts and statements of expenditure to validate the payments. We recommended the attachment of the relevant expenditure supporting documents or the Coordinating Directors and the Finance Officers of the two Assemblies should be held liable to refund the amounts.

266. Two officials of the Bongo District Assembly who were given GH¢4,051.00 as imprests did not show any proof of utilisation of the amount. Also, five officials who had been granted GH¢801.00 in loans, some dating back to June 2010, defaulted in the repayment of the amount. We advised management to recover the amounts from the defaulting officials and also sanction the Finance Officer for his negligence in enforcing the recovery of the loans and the retirement of the imprest amounts.

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Details of findings and recommendations

Financial reporting Status of annual accounts 267. During the year under review, it was only four out of the nine Assemblies in the Region which submitted their financial statements for validation and certification and these accounts were found to have been satisfactorily kept. The remaining five Assemblies failed to submit their accounts for validation, contrary to Section 41 of the Financial Administration Act. These were: No. Assembly Audited up to 1 Bawku West District 2010 2 Bolga Municipal 2010 3 Bongo District 2010 4 Builsa District 2010 5 Talensi-Nabdam 2010

Revenue performance 268. For the year 2011, the four Assemblies collected GH¢12,213,148.56 as revenue and it comprised of IGF, external funding such as the Common Fund, grants from Government and Donor Partners.

269. The year did not see much improvement in total IGF collections. IGF revenue amounted to GH¢1,226,801.75 or 10.04%. However, the Garu Tempane District Assembly increased its IGF collections by 102.4%. The IGF performance of the four Assemblies for the 2010 and 2011 financial years are as shown in the table below: Increase/ decrease in %Increase/ 2011 IGF 2010 IGF IGF decrease in No. Assembly (GH¢) (GH¢) (GH¢) IGF 1 Bawku 608,360.76 540,952.15 67,408.61 12.5 2 Garu Tempane 218,199.45 107,796.00 110,403.45 102.4 3 Kassena Nankana East 223,399.85 145,073.37 78,326.48 54.0 Kassena Nankana 4 West 176,841.69 157,160.50 19,681.19 12.5 Total 1,226,801.75 1,046,187.04 180,614.71 17.3

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Operational results 270. The four Assemblies received GH¢12,213,148.56 during the year and expended GH¢13,597,725.73 resulting in a deficit of GH¢1,384,577.17. All the four Assemblies recorded deficits with the Kassena Nankana East and West posting the highest deficits of GH¢571,166.74 and GH¢575,102.72 respectively.

Bank balances – GH¢2,616,461.97 271. The total end of year bank balances of the four Assemblies was GH¢2,616,461.97. All the four Assemblies presented impressive bank balances in excess of GH¢200,000 with Garu Tempane recording the highest balance of GH¢1,117,950.32.

Investments - GH¢8,982.46 272. The total investment figure was GH¢8,982.46 and was held by the Garu Tempane District Assembly (GH¢7,121.46) and Kassena Nankana East District Assembly (GH¢1,861.00).

Advances - GH¢32,899.25 273. Staff advances and other accounts receivable by the four Assemblies amounted to GH¢32,899.25. We urged management to monitor and ensure regular recovery of the Assemblies’ loans and advances to avoid possible bad debts.

Sundry creditors - GH¢1,809.79 274. This amount was payable by the Kassena Nankana East Assembly and comprised mainly of deposits and retention amounts.

Management issues Direct disbursement from revenue – GH¢26,332.75 275. Contrary to Part VIII Section 31 of the Financial Memoranda, the management of the Kassena-Nankana West District Assembly expended a total of GH¢26,332.75 in cash from revenue that was collected without first lodging the 76 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

collections in full to bank. We advised the management to comply with the prescribed payment procedures to avoid possible cash losses.

Un-presented payment vouchers – GH¢6,391.20 276. The Finance Officer of the Bongo District Assembly was not able to present for audit examination two payment vouchers with a total face value of GH¢2,460.00. Similarly, the management of the Garu-Tempane Assembly was also not able to provide invoices, receipts or statements of accounts to support payments for goods/services valued at GH¢3,931.20.

277. We could, therefore, not obtain any information regarding specifications, type and quantities of goods/services for which the two amounts were paid. We, therefore, recommended that the Coordinating Directors and the Finance Officers of the two Assemblies should provide evidence of utilisation of the total amount or be held liable to refund it.

Unrecovered advances and unretired imprests – GH¢4,852.00 278. Instances of unrecovered loans and unretired imprests occurred in the Upper East Region. Two officials of the Bongo District Assembly, Mr. Joseph Azure (GH¢2,825.00) and the Finance Officer (GH¢1,226.00) failed to retire imprests granted them for official duties. Additionally, five officials of the Garu- Temapne District Assembly who had been granted loans in the sum of GH¢801.00, some dating back to June 2010, defaulted in the repayment of the loans.

279. Since these irregularities occurred as a result of the Assemblies’ ineffective monitoring of the account receivables, we advised the management of the two Assemblies to recover the amounts and sanction the Finance Officers for negligence of duty.

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UPPER WEST REGION Introduction 280. For the 2011 financial year, the Upper West Region had nine Assemblies made up of one Municipal and eight District Assemblies which were all audited and our findings from the audits have been incorporated in this report.

Summary of significant findings and recommendations 281. The Jirapa, Nadowli and Wa West District Assemblies did not exercise effective control over the collection and lodgement of revenue, resulting in the embezzlement of GH¢4,803.10 of their revenue. We advised the management of the Assemblies to ensure effective supervision over the collection and accounting for revenue and to also recover all outstanding revenue from the Collectors involved.

282. An official of the Nadowli District Assembly who was granted an imprest of GH¢1,430.00 for an official assignment neither retired the imprest nor accounted for the amount to the Assembly. We recommended a retrieval of the amount from the official.

283. The Jirapa, Lambussie-Karni and Nadowli Assemblies disbursed a total of GH¢65,533.33 on procurement of goods and services without providing the invoices, receipts or statements of expenditure to substantiate the payments. The Finance Officer of the Lambussie-Karni Assembly could also not present 11 paid vouchers involving an amount of GH¢1,031.00 for our examination. We recommended that the amount involved should be recovered from the Authorizing officers and the Finance Officers.

284. Four former employees of the Jirapa District Assembly were wrongly paid GH¢32,907.98 as unearned salaries due to unsatisfactory payroll controls. We

78 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

requested the management of the Assembly to recover the amount from the separated staff and to strengthen the payroll controls.

285. Seven former officials of the Sissala West District Assembly did not hand over laptop computers that were in their custody at the time of departure from the Assembly. We advised management to retrieve the computers from the transferred officials and to put in place adequate measures to safeguard the assets of the Assembly.

286. In the Nadowli and Lambussie-Karni Assemblies, the management of the two Assemblies had no store records or any other record to account for the receipt and issue of GH¢2,737.50 worth of store items allegedly purchased by them. We recommended that the items should be accounted for in the store ledgers or the amount of GH¢2,737.50 should be recovered from the Coordinating Directors and the Finance Officers.

287. Contrary to Chapter 15 Sections 1503 and 1504, instances of unrecorded and un-embossed assets were noted in the Sissala East and Sissala West District Assemblies. We urged the Finance Officers to emboss the assets and update the registers of their Assemblies.

288. It was observed in the Sissala East District Assembly that the Finance Officer had value books in his custody which had no corresponding entries in the stock register of value books. In cases where the entries were made, we found particulars of the books to have been wrongly recorded. We advised the Finance Officer to update the stock register with the serial numbers and other particulars of the value books in his custody for effective monitoring of stocks of value books issued for revenue collection.

289. In breach of Sections 84(2) and 87(1) of the Internal Revenue Act which require the deduction of five percent tax from payments for goods and services for

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 79 remittance to the Ghana Revenue Authority, the Finance Officers in Jirapa and Nadowli District Assemblies either did not deduct the tax or deducted it but failed to remit the tax to the Authority. We recommended that the two Assemblies should remit to the Commissioner General of the GRA all unremitted taxes and also ensure that taxes are withheld from taxable transactions at all times.

290. Contrary to Section 183 (4) of Part VI of the FAR, the Nadowli Assembly procured Government stores valued at GH¢85,596.00 from non-VAT registered companies. We advised the management to comply with the law and to procure from only VAT registered companies in the future.

291. Five members of staff who were transferred out of the Sissala West District continued to have their names on the Assembly’s mechanized payroll. We advised management to have the names of the transferred officials moved onto the payrolls of their present stations.

Details of findings and recommendations

Financial reporting Status of annual accounts 292. Seven out of the nine Assemblies in the Region submitted their annual financial statements for validation and certification. The remaining two i.e. Lambussie-Karni and Lawra District Assemblies were unable to submit their statements for audit validation as at the time of compiling this report. The accounts of the seven Assemblies certified were found to have presented fairly their financial positions and the results of their operations for the year ended 31 December 2011.

Revenue performance 293. Total revenue received by the seven Assemblies amounted to GH¢18,257,768.16 and was derived from IGF, Government grants, District

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Assemblies Common Fund and from Donor Agencies. Of this, IGF accounted for GH¢498,078.25 or 2.8%. We noted that three of the Assemblies recorded decreases in IGF collections as compared to their 2010 performance, with the Nadowli District Assembly recording the highest fall of 48.6%. The Wa East, however, increased its collections by 84.4%. The comparative figures are shown below:

Increase/decrease %Increase/ 2011 IGF 2010 IGF in IGF decrease in No. Assembly (GH¢) (GH¢) (GH¢) IGF 1 Jirapa 97,633.22 129,491.65 (31,858.43) (24.60) 2 Nadowli 114,761.81 223,164.05 (108,402.24) (48.58) 3 Sissala East 174,511.10 145,161.30 29,349.80 20.22 4 Sissala West 111,172.12 120,909.64 (9,737.52) (8.05) 5 Wa East 252,266.99 136,808.78 115,458.21 84.39 6 Wa 306,045.39 274,309.45 31,735.94 11.57 7 Wa West 86,284.38 73,149.16 13,135.22 17.96 Total 498,078.25 1,102,994.03 (604,915.78) (54.84)

Operational results 294. The total revenue for the Assemblies in the sum of GH¢18,257,768.16 fell short of the expenditures incurred by them, resulting in a deficit of GH¢167,987.84. Four of the Assemblies ended the year with surpluses totalling GH¢959,395.87 but the deficits of Wa Municipal (GH¢761,630.76), Wa East (GH¢313,980.24) and Sisssala East (GH¢51,772.71) together overturned the gains, resulting in the net deficit the region sustained.

Cash and bank balances – GH¢2,618,240.52 295. The closing balances in the books of the seven Assemblies amounted to GH¢2,618,240.52. All the Assemblies posted impressive cash balances with Sissala East having the least in the sum of GH¢223,878.45 and Wa West with the highest amount of GH¢529,807.55.

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Investments – GH¢162,772.36 296. These were declared in the books as follows: Nadowli- GH¢133,685.73, Sissala East- GH¢29,050.00 and Wa Municipal-GH¢36.63. We advised the Assemblies with investments in the Poverty Alleviation Fund to attempt to make some recoveries before the amounts become unrecoverable.

Advances/Debtors –GH¢48,243.75 297. The debtors’ figure of the Sissala West District Assembly amounted to GH¢42,500.00 and represented 88.1% of the total debtors of the Assemblies being reported on. The remaining three Assemblies, namely: Nadowli, Wa East and Wa Municipal together had debtors totalling GH¢5,743.75.

Sundry Creditors – GH¢57,174.34 298. Only two of the Assemblies owed the total amount of GH¢57,174.34, as at 31 December 2011. These were: Jirapa-GH¢22,174.34 and Wa Municipal- GH¢35,000.00. Even though both Assemblies had cash balances in excess of GH¢350,000.00 to provide adequate cover for these indebtedness, we advised the managements to properly manage their indebtedness in order to have a sound financial base.

Management issues

Misappropriation of revenue-GH¢4,803.10 299. We noted in three Assemblies instances of misappropriation of revenue amounting to GH¢4,803.10 which were not recovered. These were in Jirapa (GH¢1,570.60), Nadowli (GH¢2,454.50) and Wa West (GH¢778.00). We further noted that the management of the Assemblies did not also take any action against the officials involved to deter a recurrence of the irregularity.

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300. We advised the management of the Assemblies to ensure effective supervision over the collection and accounting for revenue and to also recover all outstanding revenue from the Collectors involved.

Imprest not accounted for- GH¢ 1,430.00 301. As at the end of our audit in May 2012, an imprest of GH¢1,430.00 paid out in June 2011 to an official of the Nadowli Assembly had neither been accounted for nor returned to chest. The Coordinating Director’s failure to monitor and ensure full accountability for the Assembly’s funds was blamed for the apparent loss of the amount. We consequently recommended the recovery of the amount involved from the payee.

Unsubstantiated payments- GH¢66,564.33 302. A total amount of GH¢65,533.33 was paid in three District Assemblies without the supporting documentation such as invoices, receipts and statements of expenditure. The Assemblies were: Jirapa (GH¢58,430.34), Lambussie-Karni (GH¢6,153.00) and Nadowli (GH¢949.99). Furthermore, the Finance Officer of the Lambussie-Karni District Assembly could also not present 11 paid vouchers involving a total amount of GH¢1,031.00 for our examination. We could, therefore, not determine the propriety or otherwise of those payments.

303. The issue of unsupported payments contravened Part IX Sections 13 and 14 of the Financial Memoranda but the practice persists in the Assemblies as a result of weak supervision on the part of the management of the Assemblies.

304. To forestall possible loss of public funds, we urged the management of the three Assemblies to ensure that the payment vouchers are properly supported with the relevant expenditure documents, failing which the amounts involved should be recovered from the Authorizing officers and their Finance Officers.

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305. We also requested the management of Lambussie-Karni District Assembly to recover the sum of GH¢1,031.00 from the Finance Officer if the 11 vouchers cannot be produced for audit inspection.

Unearned salaries - GH¢ 32,907.98 306. Financial Administration Regulations 297(11) requires Heads of Assemblies to cause immediate stoppage of payment of salaries to Government employees who separate from their employment. It was observed that the management of the Jirapa Assembly did not comply with this regulation, thereby enabling four former employees to be paid GH¢32,907.98.

307. We blamed management for causing the payment of the unearned salaries to the separated staff because they should have promptly submitted inputs for the deletion of their names from the payroll. We recommended that the management of the Assembly should recover the unearned salaries from the four former employees for payment to Government chest or hold the Coordinating Director responsible for the loss of the amount.

Failure to return seven laptop computers 308. Stores Regulations, 1984 make provision for the issue and return of tools used by employees. These include approval by the Authorizing officer and for the custodian of the equipment to sign in the subsidiary tools ledger on collection and for the Stores Officers to acknowledge receipt on return of the tool. Any officer leaving an employment is also required to prepare his handing over notes which shall include how official property in their custody was returned to stock.

309. In spite of the laid down procedures, seven former employees of the Sissala West Assembly, who were transferred from the Assembly did not handover official laptop computers in their custody before leaving the Assembly. This occurred because the Coordinating Director did not exercise any supervisory role

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over the exit of the officials to ensure that assets in their possession were properly handed over.

310. To avoid the need for the Assembly to incur additional cost in replacing these computers, we recommended to management to retrieve the computers from the transferred officials and to put in place adequate measures to safeguard the assets of the Assembly.

Stores not accounted for– GH¢2,737.50 311. Contrary to Sections 0522 and 0529 of the Stores Regulations, 1984 which require store receipt vouchers to be raised for all goods received into stores, purchases valued at GH¢2,297.50 and GH¢440.00 that were made by the Nadowli and Lambussie-Karni District Assemblies respectively were neither covered with store receipt vouchers nor recorded in store ledgers. Management could also not provide any evidence of the utilization of the items.

312. Since no evidence was provided to confirm receipt and utilization of the store items, we recommended that the GH¢2,737.50 should be recovered from the Coordinating Directors and Finance Officers of the two Assemblies.

Failure to keep assets register and non-embossment of assets 313. We observed that the assets of the Sissala East and Sissala West District Assemblies were not recorded in their assets registers in line with Part XII Section 64 of the Financial Memoranda. The Assemblies also did not emboss their assets with their distinct identification numbers, as required by Section 1513 of the 1984 Stores Regulations. Even though the irregularities were brought to the attention of the Finance Officers during the audit no action was taken.

314. We were of the view that these breaches could lead to the inability to properly monitor the movement of the assets and could in turn possibly lead to misuse and loss. We, therefore, urged the Finance Officers to label their fixed

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 85 assets and the label descriptions captured in the fixed assets registers of their Assemblies.

Failure to keep stock register of value books 315. Part VIII Sections 16 and 17 of the Financial Memoranda directs Assemblies to properly record all value books received in their stock register of value books. We noted that although the Sissala East District Assembly maintained a stock register, the Finance Officer did not record all the value books procured in the register. We also noted instances where the particulars of some of the books were wrongly recorded in the register. We drew management’s attention to the violations but these were not rectified during our audit.

316. We advised the Finance Officer to update the stock register with the serial numbers and other particulars of the value books in his custody for effective monitoring of the stock of value books issued out to Collectors for revenue collection.

Non-deduction/non-remittance of 5% withholding tax- GH¢3,388.87 317. For the 2011 financial year, the Finance Officer of the Nadowli District Assembly failed to deduct a total withholding tax of GH¢1,255.55 from payments made to contractors and suppliers. In the Jirapa District Assembly, apart from the failure to deduct a total withholding tax of GH¢1,433.32, we also noted that the Finance Officer deducted a total amount of GH¢700.00 from payments made to suppliers but did not remit the amount to the Revenue Authority.

318. These actions violate Sections 84(2) and 87(1) of the Internal Revenue Act, which require the deduction of five percent tax from payments made to third parties for goods and services rendered above GH¢50.00, for onward remittance to the Ghana Revenue Authority.

319. These lapses would not have occurred if the Finance Officers of the two Assemblies had exercised effective supervision over their Accounting staff. We

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recommended that the two Assemblies should forward to the Commissioner General of the GRA all unremitted taxes and to also ensure that taxes are withheld from taxable transactions at all times.

Failure to procure from VAT registered entities – GH¢12,684.00 320. The Value Added Tax Act, 1998 (Act596) requires all departments to procure their goods and services from only VAT registered companies to ensure that the VAT Service receives the appropriate tax collectible on the purchase.

321. We noted that the Nadowli District Assembly sidestepped the requirement and procured store items valued at GH¢12,684.00 from non-VAT registered entities without providing justification for the action.

322. Non-compliance with the law resulted in the loss of a total tax revenue of GH¢1,902.60. We advised management to comply with the law and procure from VAT registered entities only.

Transferred staff on Assembly’s payroll 323. Financial Administration Regulation 304(1) mandates Heads of Assemblies to examine and certify the payroll to confirm that only staff of their Assemblies are maintained on the payroll and to ensure the removal of staff on posting or transfer from the payroll.

324. We noted, however, that the mechanized payroll of the Sissala West Assembly contained the names of five personnel who had been transferred from that Assembly. While the payroll cost of the Assembly did not reflect the true employee cost, the separation of the transferred personnel from their new stations could possibly result in the payment of unearned salaries, if no notification is received from their present management. We, therefore, advised management to move the particulars of the transferred officials unto the payroll of their present stations.

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VOLTA REGION Introduction 325. The number of Assemblies in the region during the 2011 financial year was 18 and was made up of 3 Municipal and 15 District Assemblies. We audited the books and accounts of 15 out of the 18 and our findings are contained in this report. The audits of Kadjebi, Krachi West and Nkwanta North District Assemblies were ongoing as at the time of compiling this report.

Summary of significant findings and recommendations 326. Revenue Collectors in Akatsi, Jasikan, Kpando, Krachi East and South Tongu District Assemblies misappropriated GH¢19,625.31 due to lack of adequate management supervision. We recommended to the Assemblies to pursue the recovery of the amounts and to institute effective measures to curtail the incidence of misappropriation of revenue.

327. Contrary to Part VIII Section 31 of the Financial Memoranda, the Adaklu- Anyigbe, Jasikan, Krachi East and Nkwanta South District Assemblies disbursed a total amount of GH¢38,758.19 directly from their revenue collections without first paying the amounts to bank. We recommended to the management of the Assemblies to ensure full compliance with the law.

328. The 2011 financial statements of the Ho Municipal Assembly disclosed a total IGF collection of GH¢676,416.44 but the cash books had total IGF collections for that year as GH¢683,691.16, representing an under declaration of revenue by GH¢7,274.72. We urged management to investigate the disparities and recover any suppressed revenue from the Finance Officer and any other officer found culpable.

329. In the Adaklu-Anyigbe, Keta, Ketu South, Krachi East, Nkwanta North and South Dayi Assemblies, the Finance Officers were unable to show proof of items

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procured with GH¢156,315.78 paid from their Assemblies’ vote. We advised management to ensure a more effective supervision over payments and to hold the Coordinating Directors and the Finance Officers liable for the unconfirmed payments.

330. The Accounting officer in charge of road equipment account in the Kpando District Assembly collected GH¢74,225.00 as revenue from clients without issuing official receipts in acknowledgement, in violation of Financial Regulation 28. We advised management to investigate the lapse to establish any collections not accounted for and to also sanction the Finance Officer for not exercising any supervisory control over the collection of the revenue.

331. Revenue Collectors in the Adaklu-Anyigbe, Ho and Keta Assemblies were unable to account for 62 GCRs and other value books with a face value of GH¢2,250.00. We recommended that the management of the three Assemblies should report the matter to the Police for appropriate actions to be taken against them to recover the 62 GCRS and the other value books not accounted for.

332. As at December 2011, 12 Assemblies in the Region had not recovered GH¢206,927.82 being outstanding loans/advances, unpaid rent and unretired imprests. We recommended immediate recovery of the amounts involved from the defaulting officials and advised the management of the Assemblies to ensure regular repayments of all accounts receivable.

333. Failure to delete the names of separated officers from the payroll resulted in the irregular payment of GH¢97,894.58 as unearned salaries in the Keta and Hohoe Municipal Assemblies as well as the Biakoye, Jasikan, and South Dayi District Assemblies. We urged the management of the Assemblies to recover the illegal payments from the separated staff members and also ensure prompt deletion of names of separated staff from their payroll in the future.

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334. Purchases of fuel and other store items not accounted for involving a total of GH¢91,955.42 were noted in the Adaklu-Anyigbe, Keta, Kpando, Nkwanta South and South Dayi Assemblies. We recommended the recovery of the amounts involved from the Coordinating Directors and the Finance Officers of the affected Assemblies.

335. The Ketu South, Krachi East, Nkwanta North and Nkwanta South District Assemblies violated the tax laws relating to taxes not deducted and taxes deducted but not remitted to the Ghana Revenue Authority as well as social security contributions not paid to the Social Security and National Insurance Trust. To avoid the payment of penalties for such violations, we advised the Assemblies to remit the amounts to the Ghana Revenue Authority and SSNIT.

Details of findings and recommendations

Financial reporting Status of annual accounts 336. Only five out of the 18 Assemblies had their financial statements certified. Seven others were not certified due to discrepancies contained in the accounts with the remaining six under validation. The details of the status are indicated in the table below: No. Assembly Audited up to Arrears Remarks 1 Akatsi 2010 1 year Accounts under validation 2 Ho 2010 1 year Accounts contained discrepancies 3 Hohoe 2010 1 year Accounts under validation 4 Jasikan 2010 1 year “ 5 Kadjebi 2010 1 year “ 6 Ketu North 2010 1 year “ 7 Ketu South 2010 1 year “ 8 Krachi East 2010 1 year Accounts contained discrepancies 9 Krachi West 2010 1 year “ 10 Nkwanta North 2010 1 year “ 11 Nkwanta South 2010 1 year “ 12 North Tongu 2010 1 year “ 13 South Tongu 2010 1 year “

90 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

Revenue performance 337. Total revenue received by the five Assemblies during the 2011 financial year was GH¢12,488,242.71. For the same period, IGF collections amounted to GH¢968,741.46 accounting for 7.7% of the total revenue. This does not represent any spectacular improvement over the 2010 average of 9.5%. The Adaklu- Anyigbe and Keta Assemblies had decreases of 29.9% and 21.3% while Kpando and South Dayi Assemblies had increases of 168.8% and 42.7% respectively. The details are provided in the table below:

Increase/decrease %Increase/ 2011 IGF 2010 IGF in IGF decrease in No. Assembly (GH¢) (GH¢) (GH¢) IGF 1 Adaklu Anyigbe 118,324.38 168,847.52 (50,523.14) (29.9) 2 Biakoye 131,796.50 - - - 3 Keta 110,015.24 139,726.80 (29,711.56) (21.3) 4 Kpando 420,969.20 156,631.73 264,337.47 168.8 5 South Dayi 187,636.14 131,530.61 56,105.53 42.7 Total 968,741.46 596,736.66

Operational results 338. The operational results of the five Assemblies whose annual accounts were certified ended with a net deficit of GH¢370,664.70. Their revenue and expenditure figures were GH¢12,488,242.01 and GH¢12,858,906.71 respectively.

Cash and bank balances – GH¢1,437,267.24 339. All the five Assemblies ended the year with fairly sound financial positions. The Adaklu Anyigbe District Assembly, for example, had GH¢99,790.69 as compared to GH¢7,151.07 for 2010 and with no liabilities. The South Dayi District Assembly also had a cash balance of GH¢139,316.17 as compared to GH¢19,981.79 in 2010.

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Other assets – GH¢270,694.89 340. Total investments held by the Assemblies, as at 31 December 2011, was GH¢246,020.80. Investments under the Poverty Alleviation Fund alone was GH¢216,157.61 representing 87.9% of the total investment figure. Other assets amounted to GH¢24,674.09.

Sundry creditors 341. The indebtedness of the five Assemblies stood at GH¢328,501.07. The accounts payable was 13 times the accounts receivable and about 22% of the cash resources. The Keta Municipal Assembly alone accounted for 79% of the total liabilities with a figure of GH¢259,140.89 which was 40 times its liabilities and almost twice its cash resources.

Management issues

Misappropriation of revenue- GH¢19,625.31 342. Failure by Coordinating Directors and Finance Officers to supervise and monitor the performance of their Accounting officers and Revenue Collectors, as required by Part VII Section 1 of the Financial Memoranda, resulted in the misappropriation of GH¢19,625.31 in five District Assemblies. The five Assemblies involved are listed in the table below: No. Assembly Amount (GH¢) 1 Akatsi 2,303.60 2 Jasikan 2,558.31 3 Kpando 1,657.90 4 Krachi East 1,658.50 5 South Tongu 11,447.00 Total 19,625.31

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343. We recommended that the Assemblies should pursue the recovery of the GH¢19,625.31 from the culprits or their guarantors and to institute effective measures to curtail the incidence of misappropriation of revenue.

Direct disbursement from revenue- GH¢38,758.19 344. Contrary to Part VIII Section 31 of the Financial Memoranda, four District Assemblies disbursed a total amount of GH¢38,758.19 directly from revenue collected without first paying the amount to bank in full. We also noted that some of these payments were not fully subjected to the prescribed payment procedures. For example, the payments made in Adaklu-Anyigbe District Assembly were found to have been un-authorized by the Coordinating Director; a situation which could have been subject to abuse by the Finance Officer. The Assemblies and the amounts involved are indicated below: No. Assembly Amount (GH¢) 1. Adaklu Anyigbe 6,686.02 2 Jasikan 20,234,00 3. Krachi East 10,017.05 4. Nkwanta South 1,821.12 Total 38,758.19

345. We intimated that direct disbursement from revenue collections weakens expenditure control and increases the risk of misappropriation, un-authorised borrowing of cash and other irregularities. We, therefore, recommended to management to ensure full compliance with the law.

Understatement of revenue in financial statements - GH¢7,274.72 346. The 2011 financial statements of the Ho Municipal Assembly disclosed a total IGF collection of GH¢676,416.44. The cash books of the Revenue Collectors and the main Cashier, on the other hand, showed that the total collections for that year was GH¢683,691.16; representing an under declaration of revenue by GH¢7,274.72.

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347. The Finance Officer was unable to provide any explanation for the difference which now constitutes a loss to the Assembly. The discrepancy also indicated that not all the figures in the financial statements were generated from the books of accounts. We urged the management to investigate the disparities and recover any suppressed revenue from the Finance Officer and any officer found to have contributed to the loss.

Unsubstantiated payments –GH¢156,315.78 348. Part IX Section 7 of the Financial Memoranda states that ‘Where applicable, the original invoices and statements shall be attached to a payment voucher...’ Contrary to the rule, we noted during our examination of vouchers in six Assemblies that a total amount of GH¢156,315.78 was paid in respect of various items allegedly purchased without the Finance Officers being able to provide the necessary supporting documents to authenticate the payments. We also found that in some cases, the vouchers were even not pre-audited. Below are the details: No Assembly Amount (GH¢) 1 Adaklu Anyigbe 6,116.43 2 Keta 1,784.18 3 Ketu South 18,461.00 4 Krachi East 15,622.50 5 Nkwanta North 110,712.92 6 South Dayi 3,618.75 Total 156,315.78

349. The practice, in our opinion, could serve as a means of siphoning moneys for unauthorised purposes. To prevent losses resulting from payments for goods not supplied, we advised management to ensure a more effective supervision over payments and to hold the Coordinating Directors and the Finance Officers liable for the unconfirmed payments.

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Non-issuance of official receipts for revenue collected- GH¢74,225.00 350. During our review of IGF account at the Kpando District Assembly, we noted that the Accounting officer in charge of road equipment account was collecting revenue from clients without issuing official receipts, in violation of Section 15(1) of the Financial Administration Regulation. We also noted that the cash book had 18 entries, as listed below, for collections amounting to GH¢74,225.00 which were not supported with the issue of General Counterfoil Receipts. No. Date Received from Particulars Amount (GH¢) 1 23/11/2010 Asanek Ent Hiring of equipment 500.00 2 24/11/2010 Senyo “ 4,000.00 3 25/11/2010 Asanek Ent “ 1,000.00 4 10/12/2010 Joseph N. Blisah “ 1,000.00 5 10/12/2010 Asanek Ent “ 1,600.00 6 10/12/2010 Sanko Co. Ltd & Hayford “ 2,400.00 7 14/12/2010 Sanko Co. Ltd “ 1,200.00 8 17/12/2010 Sanko Co. Ltd “ 2,400.00 9 29/12/2010 ACP Farms Ventures, Ho “ 4,000.00 10 04/01/2011 Christian Kuglenu Hiring of equipment 500.00 11 25/01/2011 Rainzy “ 600.00 12 28/01/2011 D H K Kumah Support for fuel 25.00 13 28/02/2011 Isaac Hiring of equipment 700.00 14 08/03/2011 Kda “ 47,000.00 15 15/03/2011 Christopha Kofi “ 3,000.00 16 04/04/2011 Spring Water Ltd “ 700.00 17 06/05/2011 Owusu Derick “ 3,000.00 18 03/05/2011 Senyo Bansah Tsokpo “ 600.00 74,225.00

351. The Finance Officer had no explanation for this serious irregularity; an indication of a total break-down of management supervision over subordinate personnel. We advised management to review the internal controls over IGF and institute appropriate measures to safeguard funds from misappropriation. We also requested management to investigate further the irregularity found in order to establish whether or not any collections were made which were not accounted for. Furthermore, we urged management to sanction the Finance Officer for not exercising any supervision over the collection of the revenue.

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Un-presented value books 352. We noted that Revenue Superintendents in three Assemblies breached Part VIII Section 19 of the Financial Memoranda by issuing new value books to Revenue Collectors without ensuring that previous ones issued out had been accounted for. As a result of the violations, the Adaklu-Anyigbe, Ho and Keta Assemblies recorded un-presented value books involving 62 GCRs with no fixed value, beer/wine license books and basic rate receipt books with a total face value of GH¢2,250.00. No. Assembly GCR Item Qty Value 1. Adaklu-Anyigbe 22 No value 2. Ho 9 Beer/Wine Licence 1 2,000.00 Basic Rate 1 250.00 3. Keta 31 Total 62 2,250.00

353. We recommended that the management of the three Assemblies should report the matter to the Police for appropriate actions to be taken against the Collectors to recover the 62 GCRS and the amount of GH¢2,250.00 which is the value of the other books not accounted for.

Unpaid rents, loans, advances and unretired imprests – GH¢206,927.82 354. As at December 2011, 12 Assemblies in the Region had outstanding loans/advances, unpaid rent and unretired imprests all amounting to GH¢206,927.80. These monies continued to accumulate because the management of the Assemblies did not take any action against persons who defaulted in refunding loans or in paying their rents.

355. We recommended immediate recovery of the amounts involved from the defaulting officials and advised management to ensure regular repayments of all accounts receivable. The details are provided as follows:

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Advances Unpaid rents Unretired imprests No. Assembly GH¢ GH¢ GH¢ 1 Adaklu Anyigbe 3,010.00 3,786.10 2 Akatsi 1,420.00 1,646.00 3 Biakoye 17,065.46 4 Ho 6,780.00 11,890.00 732.00 5 Hohoe 3,490.64 17,220.00 6 Jasikan 3,400.28 7 Keta 6,591.00 8 Ketu South 2,227.00 43,680.00 3,800.00 9 Kpando 4,267.00 3,026.00 4,692.00 10 Krachi East 4,070.00 11 Nkwanta South 1,010.00 12 North Tongu 1,621.34 13 South Tongu 2,900.00 58,603.00 Total 43,171.72 145,666.00 18,090.10

Unearned salaries- GH¢97,894.58 356. Our audits revealed that the management of five Assemblies failed to take prompt action to delete the names of separated officers from the payroll. As a result, unearned salaries totalling GH¢97,894.58 were wrongly paid to them. We urged management to recover the illegal payments from the separated staffs of the Assemblies and also ensure prompt deletion of names of separated staff from their payroll. The Assemblies are as follows: No Assembly Amount (GH¢) 1. Biakoye 8,221.94 2 Hohoe 6,706.08 3 Jasikan 24,239.13 4 Keta 28,054.57 5 South Dayi 30,672.86 Total 97,894.58

Unaccounted for stores – GH¢91,955.42 357. Our review of the accounts of the Kpando, Nkwanta South and South Dayi District Assemblies disclosed that fuel and lubricants purchased during the year totalling GH¢36,845.03 were not recorded in their log books.

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358. We were of the view that failure to account for fuel purchases in log books could lead to abuse. We, therefore, recommended that the fuel should be accounted for or the value recovered from the Finance Officers.

359. The Keta Municipal, the Adaklu-Anyigbe, Kpando and Nkwanta South District Assemblies also procured other store items valued at GH¢55,110.39 but were unable to submit any records on the utilization of the items. The management of the Keta Municipal Assembly explained that the GH¢10,601.19 worth of items purchased were for immediate use but there were no evidence to corroborate the claim.

360. We could not confirm the genuineness of the payments and, therefore, recommended a recovery of the amounts from the Coordinating Directors and the Finance Officers of the five Assemblies. The details are shown as follows: No. Assembly Fuel not accounted for Other stores not accounted for (GH¢) (GH¢) 1 Adaklu Anyigbe 6,085.00 2 Keta 10,601.19 3 Kpando 27,470.53 33,091.40 4 Nkwanta South 4,431.50 5,332.80 5 South Dayi 4,943.00 Total 36,845.03 55,110.39

Statutory tax irregularities- GH¢5,322.34 361. The four Assemblies listed below violated the tax laws relating to taxes not deducted and taxes deducted but not remitted to the Ghana Revenue Authority as well as social security contributions not paid to the Social Security and National Insurance Trust. To avoid the payment of penalties for such violations, we advised the Assemblies to pay the unremitted amounts to the Ghana Revenue Authority and SSNIT.

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No Assembly Amount GH¢ 1 Ketu South 3,321.70 2 Krachi East 428.70 3 Nkwanta North 1,443.62

4 Nkwanta South 128.32 Total 5,322.34

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WESTERN REGION Introduction 362. The Western Region had 17 Assemblies in 2011. These were made up of 1 Metropolitan, 2 Municipal and 14 District Assemblies. We conducted management audits in all the 17 Assemblies for the year 2011 but not all the Assemblies submitted their annual financial statements for audit validation. Our findings from the audit are provided in the succeeding paragraphs.

Summary of findings and recommendations 363. Due to ineffective supervision of Revenue Collectors, instances of misappropriation of revenue occurred in the Mpohor-Wassa East and Bibiani- Anhwiaso-Bekwai District Assemblies involving the sum of GH¢1,820.90. We advised the management of the Assemblies to recover the amounts from the defaulting Collectors or their guarantors.

364. Five Assemblies disbursed a total of GH¢313,506.58 on payments without invoices, receipts or statements of expenditure to validate the transactions. We were unable to confirm the authenticity of the payments made and so we recommended a recovery of the total amount of GH¢313,506.58 from the recipients.

365. Staff beneficiaries of advances at the Bibiani-Anhwiaso-Bekwai who were given the facility, some dating back to 2009, defaulted in repayment but the management of the Assembly did not take any action against them. We recommended an immediate recovery from the monthly salaries of the staff involved.

366. The Finance and Administration Sub- Committee of the Wassa Amenfi District Assembly did not take any action against 32 firms which owed the Assembly a total of GH¢14,334.00 in property rates and business operating

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permits. We recommended to the management to employ legal or any other means to recover the outstanding amount of GH¢14,334.00 from the companies.

367. Part VIII Section 19 of the Financial Memoranda does not permit the issue of value books in excess of requirements, but the management of the Bibiani- Anhwiaso-Bekwai, Mpohor Wassa East and Wasa Amenfi West District Assemblies disregarded this requirement, resulting in 53 GCRS and other value books with a face value of GH¢11,249.00 being unaccounted for. We recommended that the management of the three Assemblies should recover the amount of GH¢11,249.00 together with the 53 GCRs and all outstanding value books from the personnel involved and sanction their Supervisors.

368. Management of the Ahanta West and Sekondi-Takoradi Assemblies did not notify the banks to stop the payment of salaries of separated staff which led to the payment of GH¢27,237.36 in unearned salaries.

369. Our payroll audits of the Ahanta West, Shama and Bibiani-Anhwiaso- Bekwai Assemblies disclosed that their payrolls contained names of personnel who had either been transferred out or allegedly been put on their payrolls by error. To avert the possibility of payment to non-existent employees, we advised them to confirm the new stations of the officers involved and have their names transferred accordingly.

370. Four Assemblies in the Region recorded statutory tax violations in the sum of GH¢40,197.71 which comprised taxes not withheld, withheld taxes not paid to the Ghana Revenue Authority and payment of VAT without obtaining the prescribed VAT invoices. The Ahanta West and Sekondi-Takoradi Assemblies also procured GH¢87,587.22 worth of stores and services from non-VAT entities in breach of Section 183(4) of the FAR. We advised the management of the Assemblies involved to ensure full payment of the taxes to the Ghana Revenue Authority and to procure from VAT entities only.

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Details of findings and recommendations

Financial reporting

371. As at the time of compiling this report, the financial statements of 10 out of the 17 Assemblies had been certified with seven outstanding. The accounts of some Assemblies had been returned for the correction of some discrepancies noted but had since not been re-submitted. The list of the seven Assemblies is as shown in the table below: No. Assembly Audited up to Arrears 1 Aowin Suaman District 2010 I year 2 Ellembelle District 2010 I year 3 Jomoro District 2010 I year 4 Nzema East Municipal 2010 I year 5 Sefwi Akontombra District 2010 I year Sekondi- Takoradi 6 Metropolitan 2009 2 years 7 Tarkwa Nsuaem Municipal 2010 I year

Revenue performance 372. The 10 Assemblies received total revenue of GH¢30,183,031.06 from their traditional sources of income which are: IGF, District Assemblies Common Fund, donor funding and Government grants. Total IGF amounted to GH¢4,053,262.47 representing 13.4%. With the exception of the Shama Assembly which increased its IGF by 4.8 % over its 2010 figure, all the Assemblies recorded decreases in IGF collections, the worst performer being Mpohor Wassa East with 74.3% drop. The 2010 and 2011 comparative figures are shown below: Increase/decrease %Increase/ 2011 IGF 2010 IGF in IGF decrease in No. Assembly (GH¢) (GH¢) (GH¢) IGF 1 Ahanta West 356,290.80 393,948.05 (37,657.25) (9.6) 2 Bia 187,456.56 288,912.83 (101,456.27) (35.1) 3 Bibiani/Anhwiaso/Bekwai 395,753.50 591,931.50 (196,178.00) (33.1) 4 Juaboso 118,478.87 276,445.07 (157,966.20) (57.1) 5 Mpohor Wassa East 206,628.94 817,813.54 (611,184.60) (74.7) 6 Prestea-Huni Valley 1,948,191.79 2,645,469.91 (697,278.12) (26.4) 7 Sefwi Wiawso 263,234.47 454,188.50 (190,954.03) (42.04)

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8 Shama 285,934.90 272,867.31 13,067.59 4.8 9 Wassa Amenfi East 112,205.86 293,554.83 (181,348.97) (61.8) 10 Wassa Amenfi West 179,086.78 243,186.03 (64,099.25) (26.4) Total 4,053,262.47 6,278,317.57 (2,225,055.10) (35.4)

Operational results 373. The Assemblies received a total revenue of GH¢30,183,031.06 but expended GH¢31,409,373.02 which resulted in a deficit of GH¢1,226,341.96. The Ahanta West, Bibiani-Anweaso-Bekwai, Mpohor Wassa East and Wassa Amenfi West recorded surpluses while the Bia, Juaboso, Prestea-Huni Valley, Sefwi Wiawso, Shama and Wassa Amenfi West ended with deficits, with Sefwi Wiawso leading the pack with GH¢515,662.97.

Cash and bank balances – GH¢3,607,660.86 374. The bank balances of the 10 Assemblies, as at 31 December 2011, was GH¢3,607,660.86 which were reconciled with the relevant certified bank statements and confirmed. Eight of the Assemblies had balances some in excess of GH¢400,000.00.

Investments - GH¢846,832.60 375. The investments included amounts held in the Poverty Alleviation Fund and ordinary shares in their various rural banks. Seven of the Assemblies did not experience any movement in their investment balances, indicating that no recoveries were made from the beneficiaries of the Poverty Alleviation Fund. The managing banks for the fund did not submit any returns on recoveries made from the beneficiaries while Assembly officials also failed to make follow-ups for repayments, which could lead to loss of funds.

376. We recommended to the Assemblies to adopt effective loan recovery strategies for the recovery of the total amount involved. The Assemblies with no movement in their investment balances for the 2010 and 2011 financial years are provided in the table as follows:

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Balance as at 31 Dec No. Assembly 2010 and 2011 1 Bia 51,943.50 2 Bibiani/Anhwiaso/Bekwai 126,394.40 3 Juaboso 88,517.13 4 Mpohor Wassa East 150,200.00 5 Sefwi Wiawso 141,830.13 6 Wassa Amenfi East 43,507.44 7 Wassa Amenfi West 244,440.00 846,832.60

Sundry debtors – GH¢285,713.14 377. This figure represents the total accounts receivable by the Assemblies, as at 31 December 2011, in the form of loans, advances, etc. We recommended to the Assemblies to ensure prompt recovery of the amounts.

Sundry creditors – GH¢139,255.08 378. As at 31 December, eight of the 10 Assemblies owed a total of GH¢139,255.08 in unremitted income tax of GH¢599.97, overdraft of GH¢698.42, deposits in the sum of GH¢125,240.07, retention money of GH¢27,273.89 and other sundry creditors totalling GH¢23,178.14. Sefwi Wiawso and Bibiani- Anhweaso-Bekwai alone accounted for GH¢111,462.88 of the total amount owed. The amount of GH¢41,715.64 owed by the Bibiani-Anhweaso-Bekwai Assembly accounted for 67.5% of its total cash balance of GH¢61,635.96.

Management issues

Misappropriation of funds – GH¢1,820.90 379. Thirty Revenue Collectors in the Mpohor Wassa East District Assembly did not account for GH¢4,917.65 revenue collected but management was able to recover GH¢3,331.75 of this amount leaving, GH¢1,585.90 outstanding. An amount of GH¢235.00 also remained unaccounted for by a Mr. Peter Sobre of the Bibiani-Anhwiaso-Bekwai Assembly out of his collections for 2011. These irregularities, though minor, occurred as a result of ineffective monitoring and

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non-enforcement of guarantee clauses in the revenue collection agreements. We recommended a recovery of the amounts from the defaulters or their guarantors.

Unsubstantiated payments – GH¢313,506.58 380. Part IX Section 1 of the Financial Memoranda and Financial Administration Regulation 39(2c) require Assemblies to ensure that payments are supported by particulars of the service being paid for and that the amounts are due and payable. These requirements were, however, ignored by the five Assemblies in the table below who were unable to provide the accompanying invoices and statements of expenditure or other evidence to support payment vouchers used in paying a total of GH¢297,270.58. The Sekondi-Takoradi Assembly also had un- presented vouchers for GH¢16,236.00 which they claimed were with the Accra office of the Economic and Organised Crime Office.

381. We were unable to confirm the authenticity of the payments made and so we recommended recovery of the total amount of GH¢313,506.58 from the recipients.

No. Assembly Vouchers without Unpresented supporting documents vouchers (GH¢) (GH¢) 1 Ahanta West District 3,125.00 2 Bibiani/Anhwiaso.Bekwai 82,255.44

3 Mpohor Wassa 7,535.00

4 Sekondi/Takoradi 192,399.65 16,236.00

5 Wasa Amenfi West 11,955.49 Total 297,270.58 16,236.00

Unrecovered advances – GH¢11,605.93 382. As at 31 December 2011, employees of the Bibiani-Anhwiaso-Bekwai who had been granted advances were indebted to the Assembly to the tune of GH¢11,605.93. Some of the amounts had remained outstanding since 2009 with

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 105 no action taken by the management to recover the amounts. We also observed that the Finance and Administration Sub-Committee did not take any action against the continued default by the officials even though Part I Section 2(b) makes the Committee responsible for ensuring regular repayment of advances to staff. Furthermore, we noted that the amount had accumulated because fresh advances were given out when earlier grants had not been repaid.

383. We indicated that the amount would become irrecoverable if no action was taken against the beneficiaries. Accordingly, we recommended an immediate recovery of the amount from the monthly salaries of the staff involved.

Uncollected revenue – GH¢14,334.00 384. We noted that 32 companies in the Wasa Amenfi West District Assembly owed the Assembly unpaid property rate and business operating fees in the sum of GH¢14,334.00. Again, we did not see any action taken by the Assembly’s Finance and Administration Sub-Committee against the defaulters even though the Financial Memoranda makes it mandatory for it to monitor the regular payment of rates and institute measures against defaulters.

385. We recommended to management to employ legal or other means to recover the outstanding amount of GH¢14,334.00 from the companies and ensure adherence to Part I Section 2(a) of the Financial Memoranda.

Stores not accounted for – GH¢35,421.93 386. The Bibiani-Anhwiaso-Bekwai District Assembly purchased store items valued at GH¢12,335.00 but had no records to support their receipt and usage. The procurements were not confirmed by the Storekeeper who indicated that he had no knowledge of the purchase of the items. Again, the same Assembly paid for GH¢7,281.93 worth of fuel but had no fuel registers, log books or any other evidence to back the purchase.

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387. In the Sekondi-Takoradi Metropolitan Assembly, management paid for GH¢15,785.00 worth of store items but there was no evidence to prove delivery and usage of the items. Management indicated that the store records were with the Economic and Organised Crime Office. They were, however, unable to provide independent evidence from users of the items, which compromised the credibility of the transaction.

388. In view of the lack of a third party confirmation of the authenticity of the procurements, we recommended a refund of the amount of GH¢35,421.93. The details are as follows: No. Assembly Fuel not accounted Other stores for 1 Bibiani/Anhwiaso/Bekwai 7,281.93 12,355.00. 2 Sekondi/Takoradi 15,785.00 Total GH¢7,281.93 GH¢28,140.00

Un-presented value books – GH¢11,249.00 389. Due to lack of supervision on the part of Revenue Supervisors, Revenue Collectors in three District Assemblies suppressed 53 GCRs and other value books with a total face value of GH¢11,249.00 from management scrutiny and from our audit inspection. The details are as follows: Market Miscellaneous No. Assembly GCRs tickets value books 1 Bibiani/Anhwiaso/Bekwai 21 16 2 Mpohor Wassa East 28 11,249.00 3 Wasa Amenfi West 4 Total 53 16 GH¢11,249.00

390. At the Bibiani-Anhwiaso-Bekwai Assembly, Mr. Kwaku K. Acquah, an Environmental Officer of the Assembly presented a GCR booklet containing folio numbers 5620610 to 5620700, with folio numbers 5620689 to 700 entirely removed from the booklet. Even though the officer attributed the occurrence to sabotage, he could not provide any justification for his suspicion.

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391. We recommended that the management of the three Assemblies should recover the amount of GH¢11,429.00 together with the 53 GCRs and all outstanding value books from the personnel involved and sanction their Supervisors to serve as a deterrent.

Unearned salaries – GH¢27,237.36 392. During our audit of the Ahanta West District Assembly’s payroll, we noted that Mr. Toure Abubakari, a former Principal Environmental Health Assistant of the Assembly who died on 20 May, 2009 had his name on the payroll and his bank account had been credited with a total of GH¢14,142.21.

393. Management showed us a copy of a payroll input dated 26 May, 2010 (more than one year) which was submitted to the Controller and Accountant- General’s Department for the deletion of the officer’s name but the name continued to appear on the payroll.

394. In the Sekondi-Takoradi Metropolitan Assembly, a former Director of Administration, Mr Clement Dandori, who retired on 25 December, 2009 was also paid a total amount of GH¢3,515.00 from January to April 2010, while 12 other separated staff received GH¢9,580.15 before their names were deleted from the payroll.

395. We observed that the management of the two Assemblies did not follow-up to the receiving banks to ensure the return of the amounts to Government chest. We, therefore, urged management to instruct the bankers of the separated officers to transfer the unearned salaries to chest. We also advised management to regularly monitor payroll vouchers to ensure prompt deletion of names of separated staff.

Names of non-staff members on payroll 396. We noted that the payroll of the Shama District Assembly, for January to December 2011, contained the names of 19 persons who were not employees of

108 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

the Assembly. The Finance Officer explained that the 19 people were staff of the Sekondi- Takoradi Metropolitan Assembly whose names were erroneously transferred unto the Shama District Assembly payroll.

397. We also noted that the particulars of Mr. Abdulai Zakaria, the former District Coordinating Director of Ahanta West who was posted to the Sekondi- Takoradi Metropolitan Assembly on 4 January 2010 was still on the payroll of his former Assembly. The Finance Officer of the Bibiani-Anhwiaso-Bekwai Assembly had also not transferred the names of four former employees of the Assembly to the payroll of their new stations.

398. We drew the attention of the management of the Assemblies to Financial Administration Regulation 1(a&b) which mandates the Coordinating Directors to review their monthly payrolls to ensure that they contain names of their staff only. To avert the possibility of payments to non-existent employees, we advised them to confirm the new stations of the officers involved and have their names transferred accordingly.

Statutory tax irregularities – GH¢127,784.94 399. Three Assemblies, as listed in the table below, recorded statutory tax violations in the sum of GH¢127,784.94. This comprised taxes not withheld, withheld taxes not paid to the Ghana Revenue Authority and payment of VAT without obtaining the prescribed VAT invoice all amounting to GH¢ 40,197.71.

400. The Ahanta West and Sekondi-Takoradi Assemblies also procured GH¢87,587.22 worth of stores and services from non-VAT entities in breach of Section 183 (4) of the FAR. We informed the management of the Assemblies that these violations constituted offences under the tax laws which could attract penalties. We, therefore, advised them to ensure full payment of the taxes to the Ghana Revenue Authority and to also procure their goods from VAT entities only.

Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011 109

Tax not VAT Procurements No. Assembly Tax not remitted payment from non-VAT deducted to GRA without entities (GH¢) (GH¢) invoice (GH¢) (GH¢) 1 Ahanata West 14,826.00 2 Bia 625.80 3 Bibiani/Anhwiaso/ 1,982.87 4,335.45 Bekwai 4 Sekondi Takoradi 702.50 31,334.09 1,217.00 69,065.00 2,685.37 36,295.34 1,217.00 83,891.00

110 Report of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2011

APPENDIX A SUBMISSION OF ANNUAL FINANCIAL STATEMENTS Ashanti No. Assembly Capital Audited up to Arrears Remarks 1 Adansi North District Fomena 2011 Nil 2 Adansi South District New Edubiase 2011 " 3 Afigya Kwabre District Kodie 2011 " 4 Ahafo Ano North District Tepa 2011 " 5 Ahafo Ano South District Mankraso 2011 " 6 Amansie Central District Jacobu 2011 " 7 Amansie West District Manso Nkwanta 2011 " 8 Asante Akim North Municipal Konongo 2011 " 9 Asante Akim South District Juaso 2011 " 10 Atwima Kwanwoma District Foase 2011 " 11 Atwima MponuaDistrict Nyinahin 2011 " 12 Atwima Nwabiagya District Nkawie 2011 " 13 Bekwai Municipal Bekwai 2011 " 14 Bosome Freho District Asiwa 2011 " 15 Bosomtwe District Kuntanasi 2011 " 16 Ejisu Juaben Municipal Ejisu 2011 " 17 Ejura Sekyedumase District Ejura 2011 " 18 Kumasi Metropolitan Kumasi 2011 " 19 Kwabre East District Mamponteng 2011 " 20 Mampong Municipal Mampong 2011 " 21 Obuasi Municipal Obuasi 2011 " 22 Offinso North District Offinso 2011 " 23 Offinso South Municipal Akumadan 2011 " 24 Sekyere Affram Plains District Kumawu 2011 " 25 Sekyere Central District Nsuta 2011 " 26 Sekyere East District Effiduase 2011 " 27 Sekyere South District Agona 2011 "

Brong Ahafo No. Assembly Capital Audited up to Arrears Remarks 1 Asunafo North District Goaso 2010 1 year Financial statements not certified 2 Asunafo South District Kukuom 2011 Nil 3 Asutifi District Kenyasi 2011 " 4 Atebubu-Amanten District Atebubu 2011 " 5 Berekum Municipal Berekum 2011 " 6 Dormaa East District Wamfie 2011 " 7 Dormaa Municipal Dormaa Ahenkro 2011 " 8 Jaman North District Sampa 2011 " 9 Jaman South District Drobo 2011 " 10 Kintampo North Municipal Kintampo 2011 " 11 Kintampo South District Jema 2011 " 12 Nkoranza North District Busunya 2011 " 13 Nkoranza South Municipal Nkoranza 2011 " 14 Pru District Yeji 2011 " 15 Sene District Kwame Danso 2011 " 16 Sunyani Municipal Sunyani 2011 " 17 Sunyani West District Odumase 2011 " 18 Tain District Nsawkaw 2011 " 19 Tano North District Duayaw Nkwanta 2011 " 20 Tano South District Bechem 2011 " 21 Techiman Municipal Techiman 2011 " 22 Wenchi District Wenchi 2011 " APPENDIX A Contd. SUBMISSION OF ANNUAL FINANCIAL STATEMENTS Central No. Assembly Capital Audited up to Arrears Remarks 1 Abura/Asebu/Kwamankese District Abura Dunkwa 2011 Nil 2 Agona East District Nsaba 2011 " 3 Agona West Municipal Agona Swedru 2011 " 4 Ajumako-Enyan-Essiam District Ajumako 2011 " 5 Asikuma Odoben Brakwa District Breman Asikuma 2011 " 6 Assin North Municipal Assin Foso 2011 " 7 Assin South District Nsuem-Kyekyewere 2011 " 8 Awutu Senya District Cape Coast 2011 " 9 Cape Coast Metropolitan Winneba 2011 " 10 Effutu Municipal Ewutu Breku 2011 " 11 Gomoa East District Afranse 2011 " 12 Gomoa West District Apam 2011 " 13 Komenda/Edina/Eguafo/Abirem Municipal Elmina 2011 " 14 Mfantseman Municipal Saltpond 2011 " 15 Twifo Hemang Lower Denkyira District Twifo Praso 2011 " 16 Upper Denkyira East Municipal Dunkwa on Offin 2011 " 17 Upper Denkyira West District Diaso 2011 "

Eastern No. Assembly Capital Audited up to Arrears Remarks 1 Akuapem North District Akropong 2010 1 year Financial statements not submitted 2 Akuapem South Municipal Nsawam 2011 Nil 3 Akyemasa District Akyem Ofoase 2010 1 year Financial statements not certified 4 Asuogyaman District Atimpoku 2011 Nil 5 Atiwa District Kwabeng 2011 Nil 6 Birim Central Municipal Akim Oda 2010 1 year Financial statements not certified 7 Birim North District New Abirem 2010 1 year Financial statements not submitted 8 Birim South District Akyem Swedru 2010 1 year Financial statements not certified 9 East Akim Municipal Kibi 2011 Nil 10 Fanteakwa District Begoro 2011 Nil 11 Kwaebibirim District Kade 2010 1 year Financial statements not certified 12 Kwahu East District Abetifi 2010 1 year " 13 Kwahu North District Donkorkrom 2010 1 year " 14 Kwahu South District Nkawkaw 2011 Nil 15 Kwahu West Municipal Mpraeso 2010 1 year Financial statements not certified 16 Lower Manya Krobo District Odumase Krobo 2011 Nil 17 New Juaben Municipal Koforidua 2011 Nil 18 Suhum/Kraboa/Coaltar District Suhum 2011 Nil 19 Upper Manya Krobo District Asesewa 2011 Nil 20 West Akim Municipal Asamankese 2010 1 year Financial statements not certified 21 Yilo Krobo District Somanya 2011 Nil APPENDIX A Contd. SUBMISSION OF ANNUAL FINANCIAL STATEMENTS Greater Accra No. Assembly Capital Audited up to Arrears Remarks 1 Accra Metropolitan Accra 2010 1 year Financial statements not certified 2 Adenta Municipal Adenta 2010 " " 3 Ashaiman Municipal Ashaiman 2010 " " 4 Dangme East District Dodowa 2010 " " 5 Dangme West District Ada 2010 " " 6 Ga East Municipal Abokobi 2010 " " 7 Ga South Municipal Weija N/A 4 years " 8 Ga West Municipal Amasaman 2011 Nil 9 Lejokuku-Krowor Municipal Teshie-Nungua 2011 Nil 10 Tema Metropolitan Tema 2010 I year Financial statements not certified

Northern No. Assembly Capital Audited up to Arrears Remarks 1 Bole District Bole 2011 Nil 2 Bunkpurugu/Yunyoo District Bunkpurugu 2010 1 year Financial statements not submitted 3 Central Gonja District Buipe 2010 1 year " 4 Chereponi District Chereponi 2011 Nil 5 East Gonja District Salaga 2010 1 year Financial statements not submitted 6 East Mamprusi District Gambaga 2011 Nil 7 Gushiegu District Gushiegu 2011 Nil 8 Karaga District Karaga 2011 Nil 9 Kpandai District Kpandai 2011 Nil 10 Nanumba North District Bimbilla 2011 Nil 11 Nanumba South District Wulensi 2010 1 year Financial statements not submitted 12 Saboba District Saboba 2011 Nil 13 Savelugu/Nanton District Savelugu 2011 Nil 14 Sawla/Tuna/Kalba District Sawla 2011 Nil 15 Tamale Metropolitan Tamale 2010 1 year Financial statements not submitted 16 Tolon/Kumbungu District Tolon 2011 Nil 17 West Gonja District Damongo 2010 1 year Financial statements not submitted 18 West Mamprusi District Walewale 2011 Nil 19 Yendi Municipal Yendi 2011 Nil 20 Zabzugu/Tatale District Zabzugu 2010 1 year Financial statements not submitted

Upper East No. Assembly Capital Audited up to Arrears Remarks 1 Bawku Municipal Bawku 2011 Nil 2 Bawku West District Zebilla 2010 1 year Financial statements not submitted 3 Bolga Municipal Bolgatanga 2010 1 year " 4 Bongo District Bongo 2010 1 year " 5 Builsa District Sandema 2010 1 year " 6 Garu Tempane District Garu 2011 " 7 Kassena Nankana East District Navrongo 2011 " 8 Kassena Nankana West District Paga 2011 " 9 Talensi Nabdam District Tongo 2010 1 year Financial statements not submitted APPENDIX A Contd. SUBMISSION OF ANNUAL FINANCIAL STATEMENTS Upper West No. Assembly Capital Audited up to Arrears Remarks 1 Jirapa District Jirapa 2011 Nil 2 Lambussie District Lambussie 2010 Financial statements not submitted 3 Lawra District Lawra 2010 " 4 Nadowli District Nadowli 2011 Nil 5 Sissala East District Tumu 2011 " 6 Sissala West District Gowllu 2011 " 7 Wa East District Fumsi 2011 " 8 Wa Municipal Wa 2011 " 9 Wa West District Wechau 2011 "

Volta No. Assembly Capital Audited up to Arrears Remarks 1 Adaklu Anyigbe District Kpetoe 2011 Nil 2 Akatsi District Akatsi 2010 1 year Financial statements not certified 3 Biakoye District Ahenkro 2011 Nil 4 Ho Municial Hohoe 2010 1 year Financial statements not certified 5 Hohoe Municipal Hohoe 2010 1 year " 6 Jasikan District Jasikan 2010 1 year " 7 Kadjebi District Kadjebi 2010 1 year " 8 Keta Municipal Keta 2011 Nil 9 Ketu North District Dzodze 2010 1 year Financial statements not certified 10 Ketu South District Denu 2010 1 year " 11 Kpando District Kpando 2011 Nil 12 Krachi East District Dambai 2010 1 year Financial statements not certified 13 Krachi West District Kete Krachi 2010 1 year " 14 Nkwanta North District Kpassa 2010 1 year " 15 Nkwanta South District Nkwanta 2010 1 year " 16 North Tongu District Adidome 2010 1 year " 17 South Dayi District Kpeve 2011 Nil 18 South Tongu District Sogakope 2010 1 year Financial statements not certified

Western No. Assembly Capital Audited up to Arrears Remarks 1 Ahanta West District Agona Nkwanta 2011 Nil 2 Aowin Suaman District Enchi 2010 I year Financial statements not certified 3 Bia District Essam 2011 Nil 4 Bibiani/Anhwiaso/Bekwai District Bibiani 2011 Nil 5 Ellembelle District Nkroful 2010 I year Financial statements not certified 6 Jomoro District Half Assini 2010 I year " 7 Juaboso District Juaboso 2011 Nil 8 Mpohor Wassa East District Daboase 2011 Nil 9 Nzema East Municipal Axim 2010 I year Financial statements not certified 10 Prestea Huni Valley Distsrict Bogoso 2011 Nil 11 Sefwi Akontombra District Akontombra 2010 I year Financial statements not certified 12 Sefwi Wiawso District Sefwi Wiawso 2011 Nil 13 Sekondi Takoradi Metropolitan Takoradi 2009 2 years Accounting records with EOCO 14 Shama District Shama 2011 Nil 15 Tarkwa Nsuaem Municipal Tarkwa 2010 I year Financial statements not certified 16 Wassa Amenfi East District Wassa Akropong 2011 Nil 17 Wassa Amenfi West District Asankragua 2011 Nil Appendix B RVENUE AND IGF PERFORMANCE Ashanti Region Total Percentage of IGF Revenue IGF to Total Revenue No. Assembly (GH¢) (GH¢) (%) 1 Adansi North 3,317,745.97 198,099.47 5.97 2 Adansi South 1,937,858.08 281,494.49 14.53 3 Afigya Kwabre 1,681,151.12 343,640.53 20.44 4 Ahafo Ano North 2,577,051.46 202,491.96 7.86 5 Ahafo Ano South 1,850,714.09 204,194.98 11.03 6 Amansie Central 3,177,649.16 382,675.77 12.04 7 Amansie West 1,657,803.94 271,877.83 16.40 8 Asante Akim North 2,852,017.91 437,518.50 15.34 9 Asante Akim South 2,269,433.22 214,748.24 9.46 10 Atwima Kwanwoma 1,616,391.84 386,390.89 23.90 11 Atwima Mponua 2,083,319.13 269,223.80 12.92 12 Atwima Nwabiagya 2,152,954.18 522,187.67 24.25 13 Bekwai 3,249,191.97 290,636.92 8.94 14 Bosome Freho 1,097,016.10 215,035.56 19.60 15 Bosomtwe 2,152,825.47 271,314.50 12.60 16 Ejisu - Juaben 3,285,437.08 462,270.26 14.07 17 Ejura Sekyedumasi 2,344,995.26 535,669.55 22.84 18 Kumasi 26,147,202.83 13,813,074.19 52.83 19 Kwabre East 3,463,361.50 489,285.86 14.13 20 Mampong 2,524,124.14 168,198.50 6.66 21 Obuasi 3,831,285.51 1,596,971.93 41.68 22 Offinso North 1,801,659.39 185,192.74 10.28 23 Offinso South 2,427,673.30 214,064.62 8.82 24 Sekyere Afram Plains 2,737,969.01 176,068.16 6.43 25 Sekyere Central 2,071,552.81 221,819.60 10.71 26 Sekyere East 2,552,215.27 197,624.21 7.74 27 Sekyere South 2,867,276.61 299,427.37 10.44 TOTAL 89,727,876.35 22,851,198.10 25.47

Brong Ahafo Region 1 Asunafo North 3,644,893.56 1,029,156.80 28.24 2 Asunafo South 3,443,414.29 464,350.30 13.49 3 Asutifi 4 Atebubu-Amanten 4,417,091.03 277,344.31 6.28 5 Berekum 2,118,426.76 960,919.89 45.36 6 Dormaa East 2,220,356.59 1,819,716.84 81.96 7 Dormaa 3,398,077.20 511,820.26 15.06 8 Jaman North 2,673,097.49 336,790.73 12.60 9 Jaman South 3,089,333.20 219,884.35 7.12 10 Kintampo 2,293,319.11 399,310.97 17.41 11 Kintampo South 1,989,237.65 789,820.24 39.70 12 Nkoranza North 1,033,437.67 168,248.45 16.28 13 Nkoranza South 3,202,097.78 809007.86 25.26 14 Pru 3,108,511.06 263,010.54 8.46 15 Sene 2,839,714.98 198,038.08 6.97 16 Sunyani 4,482,752.90 2,725,623.28 60.80 17 Sunyani West 3,216,300.94 701,455.95 21.81 18 Tain 3,331,987.36 902,935.62 27.10 19 Tano North 2,298,247.84 539,378.59 23.47 20 Tano South 1,989,611.65 231,099.52 11.62 21 Techiman 5,308,055.05 4,074,083.62 76.75 22 Wenchi 1,009,115.46 275,867.34 27.34 Total 61,107,079.57 17,697,863.54 28.96 Appendix B Contd. RVENUE AND IGF PERFORMANCE Central Region Total Percentage of IGF Revenue IGF to Total Revenue No. Assembly (GH¢) (GH¢) (%) 1 Abura-Asebu-Kwamankese 2,792,727.14 97,768.84 3.50 2 Agona East 1,884,853.35 134,973.80 7.16 3 Agona West 3,760,886.49 545,589.84 14.51 4 Ajumako-Enyan-Essiem 3,636,911.03 153,805.87 4.23 5 Asikuma-Odoben –Brakwa 4,603,333.32 236,756.82 5.14 6 Assin North 1,971,755.07 358,846.81 18.20 7 Assin South 3,576,288.43 91,722.09 2.56 8 Awutu Senya 2,744,958.32 1,026,467.61 34.51 9 Cape Coast 2,739,977.86 769,752.20 28.09 10 Effutu 2,932,852.51 366,122.13 12.48 11 Goma East 12 Gomoa West 3,855,222.37 156,227.43 4.05 13 Komenda-Edina-Eguafo-Abrem 3,745,966.97 297,960.01 7.95 14 Mfantsiman 3,894,486.14 566,878.38 14.56 15 Twifo Hemang Lower Denkyira 3,003,944.65 415,742.04 13.84 16 Upper Denkyira East 2,249,655.69 332,393.95 14.77 17 Upper Denkyira West 1,992,614.49 275,607.52 13.83 Total 49,386,433.83 5,826,615.34 11.80

Eastern Region 1 Akuapem North - - 2 Akuapem South 2,060,416.69 594,333.03 28.85 3 Akyemasa - - 4 Asuogyaman 2,851,880.32 409,332.65 14.35 5 Atiwa 2,193,339.84 317,795.65 14.49 6 Birim Central - - 7 Birim North - - 8 Birim South - - 9 East Akim 3,113,687.86 436,501.95 14.02 10 Fanteakwa 2,825,159.89 411,297.55 14.56 11 Kwaebibirim - - 12 Kwahu East - - 13 Kwahu North - - 14 Kwahu South 2,623,189.66 431,818.06 16.46 15 Kwahu West - - 16 Lower Manya Krobo 2,879,730.99 406,237.72 14.11 17 New Juaben 6,712,927.86 2,004,018.66 29.85 18 Suhum/Kraboa/Coaltar 2,643,758.20 611,975.82 23.15 19 Upper Manya Krobo 1,869,221.71 223,982.22 11.98 20 West Akim - - 21 Yilo Krobo 3,781,719.70 616,026.55 16.29 Total 33,555,032.72 6,463,319.86 19.26 Appendix B Contd. RVENUE AND IGF PERFORMANCE Total Percentage of IGF Revenue IGF to Total Revenue No. Assembly (GH¢) (GH¢) (%) Greater Accra Region 1 Accra 2 Adenta 3 Ashaiman 4 Dangme East 5 Dangme West 6 Ga East 7 Ga South 8 Ga West 6,119,784.74 1,408,991.60 23.02 9 Lejokuku-Krowor 4,663,189.09 1,748,675.05 37.50 10 Tema Total 10,782,973.83 3,157,666.65 29.28

Northern Region 1 Bole 2,201,363.67 222,495.46 10.11 2 Bunkpurugu/Yunyoo 3 Central Gonja 4 Chereponi 1,845,596.49 69111.65 3.74 5 East Gonja 6 East Mamprusi 2,225,769.13 126,253.59 5.67 7 Gushiegu 1,958,172.79 78,395.85 4.00 8 Karaga 3,353,486.57 37,362.35 1.11 9 Kpandai 3,402,914.59 42,497.60 1.25 10 Nanumba North 2,770,076.08 66,932.20 2.42 11 Nanumba South 12 Saboba 1,981,792.91 67,412.54 3.40 13 Savelugu/Nanton 3,832,603.06 71,656.56 1.87 14 Sawla/Tuna/Kalba 2,348,919.00 178,511.93 7.60 15 Tamale 16 Tolon/Kumbungu 3,842,841.40 59,069.60 1.54 17 West Gonja 18 West Mamprusi 2,889,311.54 1,322,470.60 45.77 19 Yendi 3,658,543.62 316,271.56 8.64 20 Zabzugu/Tatale - - Total 36,311,390.85 2,658,441.49 7.32

Upper East Region 1 Bawku 3,956,990.36 608,360.76 15.37 2 Bawku West 3 Bolga 4 Bongo 5 Builsa 6 Garu Tempane 3,499,598.06 218,199.45 6.23 7 Kassena Nankana East 1,745,863.03 223,399.85 12.80 8 Kassena Nankana West 3,010,697.11 176,841.69 5.87 9 Talensi Nabdam Total 12,213,148.56 1,226,801.75 10.04 Appendix B Contd. RVENUE AND IGF PERFORMANCE Total Percentage of IGF Revenue IGF to Total Revenue No. Assembly (GH¢) (GH¢) (%) Upper West Region 1 Jirapa 2,365,296.98 97,633.22 4.13 2 Lambussie 3 Lawra 4 Nadowli 3,671,001.08 114,761.81 3.13 5 Sissala East 2,313,701.35 174,511.10 7.54 6 Sissala West 1,877,856.09 111,172.12 5.92 7 Wa East 2,345,903.77 252,266.99 10.75 8 Wa 3,259,309.20 306,045.39 9.39 9 Wa West 2,424,699.69 86,284.38 3.56 Total 18,257,768.16 498,078.25 2.73

Volta Region 1 Adaklu Anyigbe 2,178,660.67 118,324.38 5.43 2 Akatsi 3 Biakoye 1,553,347.90 131,796.50 8.48 4 Ho 5 Hohoe 6 Jasikan 7 Kadjebi 8 Keta 3,798,519.77 110,015.24 2.90 9 Ketu North 10 Ketu South 11 Kpando 2,762,331.41 420,969.20 15.24 12 Krachi East 13 Krachi West 14 Nkwanta North 15 Nkwanta South 16 North Tongu 17 South Dayi 2,195,382.26 187,636.14 8.55 18 South Tongu Total 12,488,242.01 968,741.46 7.76

Western Region 1 Ahanta West 3,313,720.81 356,290.80 10.75 2 Aowin Suaman 3 Bia 3,740,581.95 187,456.56 5.01 4 Bibiani/Anhwiaso/Bekwai 2,883,964.89 395,753.50 13.72 5 Ellembele 6 Jomoro 7 Juaboso 2,131,921.25 118,478.87 5.56 8 Mpohor Wassa East 3,229,485.70 206,628.94 6.40 9 Nzema East 10 Prestea-Huni Valley 3,839,946.42 1,948,191.79 50.73 11 Sefwi Akontombra 12 Sefwi Wiawso 1,691,788.48 263,234.47 15.56 13 Sekondi/Takoradi Metro. 14 Shama 3,004,187.73 285,934.90 9.52 15 Tarkwa-Nsuaem 16 Wassa Amenfi East 3,123,430.30 112,205.86 3.59 17 Wassa Amenfi West 3,224,003.53 179,086.78 5.55 T o t a l 30,183,031.06 4,053,262.47 13.43

GRAND TOTAL 354,012,976.94 65,401,988.91 18.47 APPENDIX C OPERATIONAL RESULTS Ashanti Region Total Total Surplus/ Revenue Expenditure (Deficit) No. Assembly (GH¢) (GH¢) (GH¢) 1 Adansi North 3,317,745.97 3,298,542.37 19,203.60 2 Adansi South 1,937,858.08 1,909,352.27 28,505.81 3 Afigya Kwabre 1,681,151.12 1,838,051.68 (156,900.56) 4 Ahafo Ano North 2,577,051.46 2,664,550.08 (87,498.62) 5 Ahafo Ano South 1,850,714.09 2,127,603.85 (276,889.76) 6 Amansie Central 3,177,649.16 3,153,826.81 23,822.35 7 Amansie West 1,657,803.94 1,954,965.41 (297,161.47) 8 Asante Akim North 2,852,017.91 3,248,721.35 (396,703.44) 9 Asante Akim South 2,269,433.22 2,265,931.15 3,502.07 10 Atwima Kwanwoma 1,616,391.84 2,075,925.62 (459,533.78) 11 Atwima Mponua 2,083,319.13 2,098,426.67 (15,107.54) 12 Atwima Nwabiagya 2,152,954.18 2,143,909.79 9,044.39 13 Bekwai 3,249,191.97 3,714,607.92 (465,415.95) 14 Bosome Freho 1,097,016.10 1,345,896.94 (248,880.84) 15 Bosomtwe 2,152,825.47 2,332,000.27 (179,174.80) 16 Ejisu - Juaben 3,285,437.08 3,908,785.28 (623,348.20) 17 Ejura Sekyedumasi 2,344,995.26 2,723,167.47 (378,172.21) 18 Kumasi 26,147,202.83 26,107,273.78 39,929.05 19 Kwabre East 3,463,361.50 3,949,203.29 (485,841.79) 20 Mampong 2,524,124.14 3,052,841.14 (528,717.00) 21 Obuasi 3,831,285.51 4,460,922.52 (629,637.01) 22 Offinso North 1,801,659.39 1,738,526.13 63,133.26 23 Offinso South 2,427,673.30 3,011,881.54 (584,208.24) 24 Sekyere Afram Plains 2,737,969.01 2,566,188.67 171,780.34 25 Sekyere Central 2,071,552.81 2,506,922.89 (435,370.08) 26 Sekyere East 2,552,215.27 2,831,032.04 (278,816.77) 27 Sekyere South 2,867,276.61 3,022,343.00 (155,066.39) TOTAL 89,727,876.35 96,051,399.93 (6,323,523.58)

Brong Ahafo Region 1 Asunafo North 3,644,893.56 3,604,431.89 40,461.67 2 Asunafo South 3,443,414.29 3,453,218.96 (9,804.67) 3 Asutifi - - 4 Atebubu-Amanten 4,417,091.03 4,340,895.77 76,195.26 5 Berekum 2,118,426.76 2,213,012.01 (94,585.25) 6 Dormaa East 2,220,356.59 2,085,409.43 134,947.16 7 Dormaa 3,398,077.20 3,395,260.46 2,816.74 8 Jaman North 2,673,097.49 2,232,775.77 440,321.72 9 Jaman South 3,089,333.20 3,065,700.37 23,632.83 10 Kintampo 2,293,319.11 2,795,162.94 (501,843.83) 11 Kintampo South 1,989,237.65 1,950,800.38 38,437.27 12 Nkoranza North 1,033,437.67 964,755.41 68,682.26 13 Nkoranza South 3,202,097.78 2,946,028.02 256,069.76 14 Pru 3,108,511.06 3,007,160.90 101,350.16 15 Sene 2,839,714.98 2,632,786.66 206,928.32 16 Sunyani 4,482,752.90 4,635,073.01 (152,320.11) 17 Sunyani West 3,216,300.94 3,298,776.03 (82,475.09) 18 Tain 3,331,987.36 3,307,664.33 24,323.03 19 Tano North 2,298,247.84 2,247,614.45 50,633.39 20 Tano South 1,989,611.65 1,965,407.36 24,204.29 21 Techiman 5,308,055.05 5,605,423.99 (297,368.94) 22 Wenchi 1,009,115.46 993,121.17 15,994.29 Total 61,107,079.57 60,740,479.31 366,600.26 APPENDIX C CONTD. OPERATIONAL RESULTS Central Region Total Total Surplus/ Revenue Expenditure (Deficit) No. Assembly (GH¢) (GH¢) (GH¢) 1 Abura/Asebu/Kwamankese 2,792,727.14 2,539,834.67 252,892.47 2 Agona East 1,884,853.35 1,730,616.71 154,236.64 3 Agona West 3,760,886.49 3,458,227.00 302,659.49 4 Ajumako-Enyan-Essiam 3,636,911.03 3,563,578.99 73,332.04 5 Asikuma Odoben Brakwa 4,603,333.32 3,881,738.64 721,594.68 6 Assin North 1,971,755.07 2,461,458.73 (489,703.66) 7 Assin South 3,576,288.43 3,307,511.40 268,777.03 8 Awutu Senya 2,744,958.32 2,974,128.00 (229,169.68) 9 Cape Coast 2,739,977.86 2,804,404.40 (64,426.54) 10 Effutu 2932852.51 2,770,847.74 162,004.77 11 Gomoa East - 12 Gomoa West 3,855,222.37 4,125,839.62 (270,617.25) 13 Komenda/Edina/Eguafo/Abirem 3,745,966.97 3,530,052.65 215,914.32 14 Mfantseman 3,894,486.14 3,719,841.74 174,644.40 15 Twifo Hemang Lower Denkyira 3,003,944.65 2,912,485.14 91,459.51 16 Upper Denkyira East 2,249,656 2,702,574.99 (452,919.30) 17 Upper Denkyira West 1,992,614.49 1,848,460.37 144,154.12 Total 49,386,433.83 48,331,600.79 1,054,833.04

Eastern Region 1 Akuapem North - - - 2 Akuapem South 2,060,416.69 1,965,874.66 94,542.03 3 Akyemasa - - - 4 Asuogyaman 2,851,880.32 3,120,788.04 (268,907.72) 5 Atiwa 2,193,339.84 2,429,421.85 (236,082.01) 6 Birim Central - - - 7 Birim North - - - 8 Birim South - - - 9 East Akim 3,113,687.86 2,920,846.36 192,841.50 10 Fanteakwa 2,825,159.89 2,777,014.90 48,144.99 11 Kwaebibirim - - - 12 Kwahu East - - - 13 Kwahu North - - 14 Kwahu South 2,623,189.66 2,623,189.66 - 15 Kwahu West - - 16 Lower Manya Krobo 2,879,730.99 2,873,226.17 6,504.82 17 New Juaben 6,712,927.86 6,460,152.19 252,775.67 18 Suhum/Kraboa/Coaltar 2,643,758.20 3,159,833.89 (516,075.69) 19 Upper Manya Krobo 1,869,221.71 2,189,089.29 (319,867.58) 20 West Akim - - - 21 Yilo Krobo 3,781,719.70 3,847,121.43 (65,401.73) Total 33,555,032.72 34,366,558.44 (811,525.72) APPENDIX C CONTD. OPERATIONAL RESULTS Total Total Surplus/ Revenue Expenditure (Deficit) No. Assembly (GH¢) (GH¢) (GH¢) Greater Accra Region 12 Accra - 2 Adenta - 3 Ashaiman - 4 Dangme East - 5 Dangme West - 6 Ga East - 7 Ga South 8 Ga West 6,119,784.74 5,586,929.89 532,854.85 9 Lejokuku-Krowor 4,663,189.09 5,663,887.74 (1,000,698.65) 10 Tema - Total 10,782,973.83 11,250,817.63 (467,843.80)

Northern Region 1 Bole 2,201,363.67 2,367,464.60 (166,100.93) 2 Bunkpurugu/Yunyoo - 3 Central Gonja - 4 Chereponi 1,845,596.49 1,857,684.91 (12,088.42) 5 East Gonja - 6 East Mamprusi 2,225,769.13 2,702,652.60 (476,883.47) 7 Gushiegu 1,958,172.79 2,022,962.08 (64,789.29) 8 Karaga 3,353,486.57 1,361,968.68 1,991,517.89 9 Kpandai 3,402,914.59 3,446,093.24 (43,178.65) 10 Nanumba North 2,770,076.08 2,097,529.99 672,546.09 11 Nanumba South - 12 Saboba 1,981,792.91 1,841,449.45 140,343.46 13 Savelugu/Nanton 3,832,603.06 4,057,751.59 (225,148.53) 14 Sawla/Tuna/Kalba 2,348,919.00 2,348,919.00 - 15 Tamale - 16 Tolon/Kumbungu 3,842,841.40 3,851,760.97 (8,919.57) 17 West Gonja - 18 West Mamprusi 2,889,311.54 3,226,559.10 (337,247.56) 19 Yendi 3,658,543.62 3,353,498.38 305,045.24 20 Zabzugu/Tatale - - Total 36,311,390.85 34,536,294.59 1,775,096.26

Upper East Region 1 Bawku 3,956,990.36 4,035,930.98 (78,940.62) 2 Bawku West - 3 Bolga - 4 Bongo - 5 Builsa - 6 Garu Tempane 3,499,598.06 3,658,965.15 (159,367.09) 7 Kassena Nankana East 1,745,863.03 2,317,029.77 (571,166.74) 8 Kassena Nankana West 3,010,697.11 3,585,799.83 (575,102.72) 9 Talensi Nabdam Total 12,213,148.56 13,597,725.73 (1,384,577.17) APPENDIX C CONTD. OPERATIONAL RESULTS Total Total Surplus/ Revenue Expenditure (Deficit) No. Assembly (GH¢) (GH¢) (GH¢) Upper West Region 1 Jirapa 2,365,296.98 2,162,094.95 203,202.03 2 Lambussie - 3 Lawra - 4 Nadowli 3,671,001.08 3,304,747.31 366,253.77 5 Sissala East 2,313,701.35 2,365,474.06 (51,772.71) 6 Sissala West 1,877,856.09 1,759,340.10 118,515.99 7 Wa East 2,424,699.69 2,738,679.93 (313,980.24) 8 Wa 3,259,309.20 4,020,939.96 (761,630.76) 9 Wa West 2,345,903.77 2,074,479.69 271,424.08 Total 18,257,768.16 18,425,756.00 (167,987.84)

Volta Region 1 Adaklu Anyigbe 2,178,660.67 2,077,578.11 101,082.56 2 Akatsi - 3 Biakoye 1,553,347.90 1,274,115.82 279,232.08 4 Ho - 5 Hohoe - 6 Jasikan - 7 Kadjebi - 8 Keta 3,798,519.77 4,112,925.28 (314,405.51) 9 Ketu North - 10 Ketu South - 11 Kpando 2,762,331.41 3,278,714.13 (516,382.72) 12 Krachi East - 13 Krachi West - 14 Nkwanta North - 15 Nkwanta South - 16 North Tongu - 17 South Dayi 2,195,382.26 2,115,573.37 79,808.89 18 South Tongu - Total 12,488,242.01 12,858,906.71 (370,664.70)

Western Region 1 Ahanta West 3,313,720.81 3,097,110.29 216,610.52 2 Aowin Suaman - 3 Bia 3,740,581.95 4,134,831.13 (394,249.18) 4 Bibiani/Anhwiaso/Bekwai 2,883,964.89 2,825,320.90 58,643.99 5 Ellembele - 6 Jomoro - 7 Juaboso 2,131,921.25 2,604,514.09 (472,592.84) 8 Mpohor Wassa East 3,229,485.70 3,192,519.32 36,966.38 9 Nzema East - 10 Prestea-Huni Valley 3,839,946.42 4,150,229.52 (310,283.10) 11 Sefwi Akontombra - 12 Sefwi Wiawso 1,691,788.48 2,207,451.45 (515,662.97) 13 Sekondi/Takoradi Metro. - 14 Shama 3,004,187.73 3,048,917.20 (44,729.47) 15 Tarkwa-Nsuaem - 16 Wassa Amenfi East 3,123,430.30 3,250,041.32 (126,611.02) 17 Wassa Amenfi West 3,224,003.53 2,898,437.80 325,565.73 T o t a l 30,183,031.06 31,409,373.02 (1,226,341.96)

GRAND TOTAL 354,012,976.94 361,568,912.15 (7,555,935.21) APPENDIX D ASSETS AND LIABILITIES Ashanti Region Cash/ Total Assets Less Bank Investment Advances Assets Liabilities Liabilities No. Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Adansi North 108,241.85 1,665.00 109,906.85 12,098.81 97,808.04 2 Adansi South 298,581.69 35,000.00 2,859.04 336,440.73 99,486.28 236,954.45 3 Afigya Kwabre 222,807.08 1,764.00 224,571.08 4,540.00 220,031.08 4 Ahafo Ano North 60,090.08 8,200.00 1,850.00 70,140.08 7,556.01 62,584.07 5 Ahafo Ano South 122,768.84 38,000.00 2,310.00 163,078.84 - 163,078.84 6 Amansie Central 127,177.57 1,545.00 128,722.57 17,114.27 111,608.30 7 Amansie West 282,096.84 24,896.10 306,992.94 26,762.13 280,230.81 8 Asante Akim North 238,911.32 61,314.45 9,850.00 310,075.77 12,175.42 297,900.35 9 Asante Akim South 39,642.83 23,600.00 38,762.88 102,005.71 8.92 101,996.79 10 Atwima Kwanwoma 54,392.49 1,785.00 56,177.49 - 56,177.49 11 Atwima Mponua (1,328.17) (1,328.17) - (1,328.17) 12 Atwima Nwabiagya 46,320.24 24,221.00 14,765.00 85,306.24 36,964.88 48,341.36 13 Bekwai 130,427.36 500.00 83,139.75 214,067.11 23,576.09 190,491.02 14 Bosome Freho 102,570.54 102,570.54 411.25 102,159.29 15 Bosomtwe 333,132.92 117,500.00 172.00 450,804.92 34.65 450,770.27 16 Ejisu - Juaben 137,537.17 70.00 137,607.17 126,262.91 11,344.26 17 Ejura Sekyeredumasi 28,725.93 50,700.00 300.00 79,725.93 15.50 79,710.43 18 Kumasi 1,741,677.76 1,355,926.00 3,097,603.76 1,259,923.88 1,837,679.88 19 Kwabre East 52,116.94 43,445.60 5,741.00 101,303.54 1,075.00 100,228.54 20 Mampong 13,308.49 25,500.00 595.00 39,403.49 1,558.00 37,845.49 21 Obuasi 200,783.47 40,689.04 11,130.45 252,602.96 16,646.47 235,956.49 22 Offinso North 118,576.39 160.00 118,736.39 6,327.95 112,408.44 23 Offinso South 158,984.91 17,350.00 800.00 177,134.91 - 177,134.91 24 Sekyere Afram Plains 249,129.75 30,538.15 279,667.90 50,400.82 229,267.08 25 Sekyere Central 51,560.38 51,560.38 5,003.96 46,556.42 26 Sekyere East 120,765.14 4,884.17 125,649.31 20,808.94 104,840.37 27 Sekyere South 71,608.64 56,744.00 1,170.00 129,522.64 1,390.00 128,132.64 TOTAL 5,110,608.45 1,898,760.09 240,682.54 7,250,051.08 1,730,142.14 5,519,908.94

Brong Ahafo 1 Asunafo North 124,877.91 19,850.00 17,270.50 161,998.41 23,619.66 138,378.75 2 Asunafo South 195,197.07 7,222.00 32,197.00 234,616.07 40,798.62 193,817.45 3 Asutifi - - 4 Atebubu-Amanten 93,958.26 265,317.00 22,673.73 381,948.99 113,657.30 268,291.69 5 Berekum 23,515.76 19,324.24 54,471.00 97,311.00 94,510.96 2,800.04 6 Dormaa East 58,376.49 58,376.49 212.97 58,163.52 7 Dormaa 67,863.57 151,573.72 1,220.00 220,657.29 2,262.83 218,394.46 8 Jaman North 477,907.41 30,000.00 370.00 508,277.41 17,007.93 491,269.48 9 Jaman South 57,562.20 59,120.00 615.00 117,297.20 56.24 117,240.96 10 Kintampo 53,955.92 35,397.80 57,642.22 146,995.94 3,313.85 143,682.09 11 Kintampo South 155,399.54 155,399.54 155,399.54 12 Nkoranza North 101,756.49 101,756.49 101,756.49 13 Nkoranza South 274,032.69 48,867.96 3,500.00 326,400.65 5,224.18 321,176.47 14 Pru 146,455.14 45,719.16 648.70 192,823.00 365.77 192,457.23 15 Sene 236,203.68 17,660.00 100.00 253,963.68 9,706.60 244,257.08 16 Sunyani 231,073.01 100.00 15,230.56 246,403.57 184,145.09 62,258.48 17 Sunyani West 147,509.76 1,240.00 148,749.76 148,749.76 18 Tain 89,988.41 4,415.00 94,403.41 11,395.00 83,008.41 19 Tano North 99,291.72 3,200.00 102,491.72 1,000.00 101,491.72 20 Tano South 56,778.33 37,298.77 5,475.22 99,552.32 9,426.10 90,126.22 21 Techiman 539,403.38 160,586.69 9,659.22 709,649.29 40,744.48 668,904.81 22 Wenchi 36,036.69 100.00 2,018.90 38,155.59 10,193.32 27,962.27 Total 3,267,143.43 898,137.34 231,947.05 4,397,227.82 567,640.90 3,829,586.92 APPENDIX D CONTD. ASSETS AND LIABILITIES Central Region Cash/ Total Assets Less Bank Investment Advances Assets Liabilities Liabilities No. Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Abura/Asebu/Kwamankese 644,028.94 111,800.00 1,850.00 757,678.94 20,002.12 737,676.82 2 Agona East 160,536.75 500.00 161,036.75 161,036.75 3 Agona West 319,625.76 162739.22 7,125.30 489,490.28 489,490.28 4 Ajumako-Enyan-Essiam 116,743.13 900.00 4,532.70 122,175.83 33,252.53 88,923.30 5 Asikuma Odoben Brakwa 1,166,190.26 42,167.69 1,208,357.95 1,227.50 1,207,130.45 6 Assin North 199,135.78 13,090.10 212,225.88 971.60 211,254.28 7 Assin South 526,854.64 9,000.90 2,215.00 538,070.54 7,357.78 530,712.76 8 Awutu Senya 220,741.83 7,903.99 15,749.62 244,395.44 5,318.88 239,076.56 9 Cape Coast 417,038.75 8,030.00 425,068.75 425,068.75 10 Effutu 252,216.91 59,723.70 17,382.70 329,323.31 57,906.24 271,417.07 11 Gomoa East - - 12 Gomoa West 485,122.38 231,178.98 716,301.36 7,000.00 709,301.36 13 Komenda/Edina/Eguafo/Abirem 555,232.88 73,121.92 1,182.70 629,537.50 3,887.46 625,650.04 14 Mfantseman 194,837.14 55,308.72 25,946.06 276,091.92 5,000.00 271,091.92 15 Twifo Hemang Lower Denkyira 189,340.07 102,569.37 4,107.60 296,017.04 104,667.50 191,349.54 16 Upper Denkyira East 80,053.63 118.96 72,279.00 152,451.59 132,090.42 20,361.17 17 Upper Denkyira West 64,203.95 240,838.36 581.00 305,623.31 5.00 305,618.31 Total 5,591,902.80 824,025.14 447,918.45 6,863,846.39 378,687.03 6,485,159.36

Eastern Region 1 Akuapem North - - - - 2 Akuapem South 173,529.40 68,700.00 5,446.50 247,675.90 200.00 247,475.90 3 Akyemasa - - - - - 4 Asuogyaman 93,871.25 73,773.35 478.00 168,122.60 168,122.60 5 Atiwa 804,064.64 30,000.00 7,214.00 841,278.64 100,911.54 740,367.10 6 Birim Central - - - - - 7 Birim North - - - - - 8 Birim South - - - - - 9 East Akim 202,318.87 29,948.35 5,139.69 237,406.91 237,406.91 10 Fanteakwa 148,060.43 35,107.43 6,376.50 189,544.36 189,544.36 11 Kwaebibirim - - - - - 12 Kwahu East - - - - - 13 Kwahu North - - - 14 Kwahu South 198,686.98 184,969.63 27,919.00 411,575.61 411,575.61 15 Kwahu West - - 16 Lower Manya Krobo 67,133.65 90,600.00 10,113.44 167,847.09 5,237.94 162,609.15 17 New Juaben 897,042.43 - 100.00 897,142.43 897,142.43 18 Suhum/Kraboa/Coaltar 330,859.25 198,084.00 18,730.00 547,673.25 3,880.10 543,793.15 19 Upper Manya Krobo 169,754.85 16,816.38 186,571.23 186,571.23 20 West Akim - - - - 21 Yilo Krobo 88,730.56 69,450.00 50,456.49 208,637.05 56,184.46 152,452.59 Total 3,174,052.31 780,632.76 148,790.00 4,103,475.07 166,414.04 3,937,061.03 APPENDIX D CONTD. ASSETS AND LIABILITIES Cash/ Total Assets Less Bank Investment Advances Assets Liabilities Liabilities No. Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) Greater Accra Region 1 Accra - - 2 Adenta - - 3 Ashaiman - - 4 Dangme East - - 5 Dangme West - - 6 Ga East - - 7 Ga South 8 Ga West 938505.53 0 0 938,505.53 31,011.10 907,494.43 9 Lejokuku-Krowor 138,353.25 1,212.50 9,989.39 149,555.14 - 149,555.14 10 Tema - - Total 1,076,858.78 1,212.50 9,989.39 1,088,060.67 31,011.10 1,057,049.57

Northern Region 1 Bole 510,710.69 84,850.20 35,000.00 630,560.89 20,381.53 610,179.36 2 Bunkpurugu/Yunyoo 3 Central Gonja 4 Chereponi 281,530.50 - 281,530.50 281,530.50 5 East Gonja 6 East Mamprusi 111,026.77 1,040.00 112,066.77 112,066.77 7 Gushiegu 179,717.25 83,560.00 263,277.25 42,528.57 220,748.68 8 Karaga 1,048,720.15 - 1,048,720.15 14,655.95 1,034,064.20 9 Kpandai 722,539.88 - 60.00 722,599.88 722,599.88 10 Nanumba North 947,799.80 101,129.91 1,048,929.71 1,080.00 1,047,849.71 11 Nanumba South 12 Saboba 290,395.92 7,050.00 297,445.92 297,445.92 13 Savelugu/Nanton 2,635.97 69,392.01 531.40 72,559.38 30,638.08 41,921.30 14 Sawla/Tuna/Kalba 125,808.53 27,830.00 35,659.53 189,298.06 - 189,298.06 15 Tamale 16 Tolon/Kumbungu 168,380.20 104,092.97 5,323.84 277,797.01 901.98 276,895.03 17 West Gonja 18 West Mamprusi 869,600.12 48,303.01 33,416.00 951,319.13 37,300.00 914,019.13 19 Yendi 806,296.33 134,612.76 95.00 941,004.09 5,475.31 935,528.78 20 Zabzugu/Tatale ------Total 6,065,162.11 661,860.86 110,085.77 6,837,108.74 152,961.42 6,684,147.32

Upper East Region 1 Bawku 834,036.24 16,991.62 851,027.86 851,027.86 2 Bawku West 0.00 0.00 3 Bolga 0.00 0.00 4 Bongo 0.00 0.00 5 Builsa 0.00 0.00 6 Garu Tempane 1,117,950.32 7,121.46 1,123.00 1,126,194.78 1,126,194.78 7 Kassena Nankana East 379,181.93 1,861.00 14,009.73 395,052.66 1,809.79 393,242.87 8 Kassena Nankana West 285,293.48 774.9 286,068.38 286,068.38 9 Talensi Nabdam Total 2,616,461.97 8,982.46 32,899.25 2,658,343.68 1,809.79 2,656,533.89 APPENDIX D CONTD. ASSETS AND LIABILITIES Cash/ Total Assets Less Bank Investment Advances Assets Liabilities Liabilities No. Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) Upper West Region 1 Jirapa 386,064.35 386,064.35 22,174.34 363,890.01 2 Lambussie - - - 3 Lawra - - - 4 Nadowli 488,353.07 133,685.73 802.90 622,841.70 622,841.70 5 Sissala East 223,878.45 29,050.00 252,928.45 252,928.45 6 Sissala West 274,231.76 42,500.00 316,731.76 316,731.76 7 Wa East 309,272.03 3,900.85 313,172.88 313,172.88 8 Wa 406,633.31 36.63 1,040.00 407,709.94 35,000.00 372,709.94 9 Wa West 529,807.55 529,807.55 529,807.55 Total 2,618,240.52 162,772.36 48,243.75 2,829,256.63 57,174.34 2,772,082.29

Volta Region 1 Adaklu Anyigbe 99,790.68 51 99,841.68 99,841.68 2 Akatsi - - 3 Biakoye 104,330.52 17,504.65 310.00 122,145.17 32,464.12 89,681.05 4 Ho - - 5 Hohoe - - 6 Jasikan - - 7 Kadjebi - - 8 Keta 145,670.69 135,669.19 6,351.63 287,691.51 259,140.89 28,550.62 9 Ketu North - - 10 Ketu South - - 11 Kpando 948,159.18 17,065.46 965,224.64 19,844.00 945,380.64 12 Krachi East - - 13 Krachi West - - 14 Nkwanta North - - 15 Nkwanta South - - 16 North Tongu - - 17 South Dayi 139,316.17 92,795.96 947.00 233,059.13 17,052.06 216,007.07 18 South Tongu - - Total 1,437,267.24 246,020.80 24,674.09 1,707,962.13 328,501.07 1,379,461.06

Western Region 1 Ahanta West 240,297.57 22,272.68 262,570.25 1,766.33 260,803.92 2 Aowin Suaman - - 3 Bia 336,389.33 51,943.50 388,332.83 139.00 388,193.83 4 Bibiani/Anhwiaso/Bekwai 61,835.96 126,394.40 12,446.16 200,676.52 41,715.64 158,960.88 5 Ellembele - - 6 Jomoro - - 7 Juaboso 98,026.41 88,517.13 84,040.00 270,583.54 5,055.67 265,527.87 8 Mpohor Wassa East 239,836.81 150,200.00 96,496.40 486,533.21 14103.98 472,429.23 9 Nzema East - 10 Prestea-Huni Valley 641,580.52 21,136.20 662,716.72 5,087.73 657,628.99 11 Sefwi Akontombra - - 12 Sefwi Wiawso 355,379.94 141,830.13 11,415.70 508,625.77 69,747.24 438,878.53 13 Sekondi/Takoradi - - 14 Shama 649,844.74 28,670.00 678,514.74 15,743.47 662,771.27 15 Tarkwa-Nsuaem - - 16 Wassa Amenfi East 493,372.05 43,507.44 8,966.00 545,845.49 545,845.49 17 Wassa Amenfi West 491,097.53 244,440.00 270.00 735,807.53 735,807.53 T o t a l 3,607,660.86 846,832.60 285,713.14 4,740,206.60 139,255.08 4,600,951.52

GRAND TOTAL 34,565,358.47 6,329,236.91 1,580,943.43 42,475,538.81 3,553,596.91 38,921,941.90 Appendix E ASHANTI REGION SUMMARY OF IRREGULARITIES 2011 UNPRESENTED PAYMENTS FOR UNPAID RENT/LOANS/ADVANCES & UNRETIRED IMPREST VALUE BOOKS MONITORING WITHHOLDING FAILURRE TO UNSUBSTANTIATED UNEARNED FUEL NOT NON-UTILISATION PAYMENTS ABOVE EXPENSES TAX NOT OBTAIN VAT PAYMENTS SALARIES ACCOUNTED FOR OF HIPC FUNDS THRESHOLD WITHOUT No. ASSEMBLY UNRETIRED OUTSTANDING REMITTED INVOICES GCRs VALUE UNPAID RENT INSPECTION IMPREST LOANS/ ADVANCES REPORTS

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 ADANSI NORTH 6 − 27,399.00 1,665.00 45,298.92 2 ADANSI SOUTH 1,545.00 2,859.04 72,634.42

3 AFIGYA KWABRE

4 AHAFO ANO NORTH 39,072.40 1,850.00 3,315.40 5 AHAFO ANO SOUTH 2,310.00 18,192.50 7 ASANTE AKIM NORTH 13,524.03 5,609.00 9,850.00 6 ASANTE AKIM SOUTH 5,600.90 38,762.88

8 AMANSIE CENTRAL

9 AMANSIE WEST 39,240.00 24,896.10 245.00 936.00

10 ATWIMA MPONUA

11 ATWIMA NWABIAGYA 14,765.00

12 ATWIMA KWANWOMA

13 AFIGYA KWABRE

14 BEKWAI MUNICIPAL 1,851.00

15 BOSOMTWE DISTRICT

16 BOSOME FREHO 11,873.16 2,129.54 1,112.60 17 EJURA SEKYEREDUMASI 60,366.00 300.00 18 EJISU - JUABEN 1,695.00 19 KUMASI METROPOLITAN 36,356.01 20 KWABRE EAST DISTRICT 5,741.00 21 MAMPONG MUNICIPAL 21,621.60 595.00

22 OBUASI MUNICIPAL

23 OFFINSO NORTH 16,894.86 2,592.80 160.00 20,000.00 24 OFFINSO SOUTH 5,308.00 800.00 35,534.49

25 SEKYERE EAST

26 SEKYERE AFRAM PLAINS 30,538.15 50,000.00

27 SEKYERE CENTRAL

28 SEKYERE SOUTH 1,170.00 TOTAL 6 235,591.95 8,849.00 7,900.80 136,262.17 21,507.90 80,833.41 38,730.55 3,899.60 50,000.00 72,634.42 20,000.00

MMDAs 1 9 3 2 15 2 2 3 3 1 1 1 Appendix E BRONG AHAFO REGION SUMMARY OF IRREGULARITIES 2011 UNPAID RENTS & UNSUBSTANTIATED PAY'TS STATUTORY TAX IRRGULARITIES UNRETIRED IMPREST PROCUREMENT MISAPPROPRIATION UNEARNED UNRECORDED UNCOMPETITIVE OF VA,UE BOOKS OF REVENUE PAY'T W/OUT SALARIES FUEL PROCUREMENT FROM OPEN WITHHOLDING PURCHASES No. ASSEMBLY UNPRESENTED SUPPORTING RENTS IMPREST MARKET TAX NOT FROM NON VAT PVs DOCUMENTS DEDUCTED ENTITIES

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 ASUTIFI 2 DORMAA MUNI. 3 WENCHI MUNI. 3,347.00 3,720.00 4 TANO NORTH 11,499.02 5 SUNYANI WEST 5,695.00 7,081.32 6,186.00 4,208.40 8,646.50 17,705.25 6 ASUNAFO SOUTH 2,584.50 7 TANO SOUTH 4,242.20 8 ASUNAFO NORTH 9 SUNYANI MUNI. 5,621.00 2,698.00 38,817.00 4,701.36 10 JAMAN NORTH 11 KINTAMPO MUNI. 14,001.21 16,231.58 3,868.00 12 ATEBUBU AMANTIN 9,343.41 1,350.00 3,529.00 12,022.00 7,963.35 29,524.00 13 DORMAA EAST 1,585.60 9,900.00 14 TAIN 15 BEREKUM MUNI. 14,365.43 1,999.05 13,081.82 16 NKORANZA SOUTH 2,649.10 12,529.00 17 NKORANZA NORTH 2,715.13 18 TECHIMAN 18,220.00 27,723.60 22,898.47 3,011.00 14,567.60 26,940.75 19 PRU 88,627.10 59,939.22 11,935.00 3,579.55 20 SENE 577.83 5,393.36 43,133.27 Total 43,496.71 172,853.18 33,191.30 2,698.00 69,170.81 12,664.71 197,652.99 13,520.60 9,900.00 3,579.55 51,229.13 MMDAs 6 9 4 1 7 2 8 2 1 1 4 Appendix E CENTRAL REGION SUMMARY OF IRREGULARITIES 2011

UNRECOVERED UNPRESENTED STATUTORY TAX UNSUBSTANTIATED PAYMENTS UNRECORDED STORE ADVANCES/IMPREST/RENTS VALUE BOOKS IRREGULARITY DIRECT REVENUE NOT DISBUR'MENT UNEARNED ACCOUNTED FROM SALARIES No ASSEMBLY FOR OVERDUE REVENUE UNSUPPORTED UNPRESENTED UNPAID UNRETIRED UNACCOUNTED UNACCOUNTED FAILURE TO ADVANCES/ VALUE PVs PVs RENT IMPREST FUEL STORE ITEMS DEDUCT TAX LOANS GCR's

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 TWIFO HEMANG DENKYIRA 10,916.31 4,107.60

2 UPPER DENKYIRA EAST 33,960.24 1,746.00 8,086.00

3 CAPE COAST METROPOLITAN 33,075.00 41,483.57 10,751.00 12,071.00 6,187.60

4 ABURA ASEBU KWAMANKESE 1,257.80 7,569.90

5 ABURA ASEBU KWAMANKESE

6 ASSIN SOUTH DISTRICT 10,672.00

7 ASSIN NORTH MUNICIPAL 8,684.23 59,001.73

8 GOMOA EAST DISTRICT 2,641.00 160,508.97 28,697.29 6,120.00 76 − 17,169.40 43,935.33

9 GOMOA WEST DISTRICT 42,563.70 47,243.54

10 EFFUTU MUNICIPAL 10,543.88

11 AWUTU SENYA DISTRICT 8,039.28 74 − 21,849.32

12 MFANTSIMAN MUNICIPAL 10,069.11 25,946.06 12,787.31 31,350.54

13 AJUMAKO ENYAN ESSIAM 4,532.70

14 AGONA WEST MUNICIPAL 3,472.60

15 ASIKUMA/ODOBEN BRAKWA 59,915.05 18,135.56

16 AGONA EAST DISTRICT 4,538.65 11,560.10 4,195.00

17 KOMENDA EDINA EGUAFO ABREM 819.00 44,748.00 168.10

TOTAL 33,075.00 3,898.80 390,881.73 28,697.29 37,151.36 3,472.60 38,506.69 150 − 99,471.76 126,358.67 103,249.87 6,355.70

MMDAs 1 2 11 1 5 1 4 2 5 5 3 2 Appendix E EASTERN REGION SUMMARY OF IRREGULARITIES 2011

UNRECOVERED UNSUBSTANTIATED PAYMENTS UNPRESENTED VALUE BOOKS DIRECT LOANS/ADVANCES/IMPREST & RENTS MISAPPROPRIATION MISAPPLICATION DISBURSEMENT OF REVENUE OF FUNDS No. Assembly FROM REVENUE UNSUPPORTED UNPRESENTED LOANS/ MISSING IMPREST RENTS CAR LRY PRK Value PAYMENTS PVs ADVANCES GCRs MISCE. STICKERS TOLL GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ TICKETS GH¢ 1 AKUAPEM NORTH 47,782.12 518,634.22 2,925.00 2 AKUAPEM SOUTH 3,910.00 22,707.88 2,096.77 1,881.00 7 2 AKUAPEM SOUTH 210 8,000.00 3 AKYEMMANSA 2,923.80 4 ATIWA 48,185.15 6,760.00 5 KWAHU SOUTH 6 KWAHU WEST 500.00 16,885.00 5,180.00 45 7 KWAHU NORTH 20,345.69 10,160.00 8 8 KWAHU EAST 17,931.41 20,000.00 9 BIRIM SOUTH 7,504.65 1,040.00 10 BIRIM NORTH 19,745.31 1,265.12 11 BIRIM CENTRAL 17,894.65 12 UPPER MANYA KROBO 13 LOWER MANYA KROBO 11,887.58 9,932.50 4 13 LOWER MANYA KROBO 459 34,560.00 13 LOWER MANYA KROBO 40 2,880.00 14 WEST AKIM 108,780.36 15 EAST AKIM 3,800.00 16 FANTEAKWA 6,800.00 17 NEW JUABEN 33,246.53 18 ASUOGYAMAN 1,432.00 19 SUHUM KRABOA/COALTAR 11,120.00 5,180.34 1,083.00 1,882.00 20 YILO KROBO 4,429.00 11,217.38 21 KWAEBIBIRIM 6,470.00 1,660.00 3,000.00 TOTAL 27,417.58 47,782.12 850,863.99 2,096.77 41,678.62 4,008.00 14,531.38 29,800.00 64 459 210 40 45,440.00 MMDAs 4 1 15 1 9 2 3 3 4 1 1 1 2 Appendix E EASTERN REGION SUMMARY OF IRREGULARITIES 2011

UNACCOUNTED STORES STATUTORY TAX/DEDUCTIONS UNEARNED UNCOMPETITIVE UNPLANNED No. ASSEMBLY SALARIES PROCUREMENT PROCUREMENT TAX NOT SSF NOT REMITTED FUEL STORE ITEMS TAX NOT REMITTED DEDUCTED TO SSNIT

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 AKUAPEM NORTH 11,298.32 28,400.03 659.00 2 AKUAPEM SOUTH 2,702.35 8,185.50 8,059.00 3 AKYEMMANSA 4 ATIWA 9,152.00 12,162.90 5 KWAHU SOUTH 6 KWAHU WEST 500.00 4,246.00 3,876.00 8,000.25 1,141.21 7 KWAHU NORTH 1,077.69 10,417.80 9,518.08 8 KWAHU EAST 2,684.40 1,433.90 9 BIRIM SOUTH 11,706.00 10 BIRIM NORTH 465.00 3,515.15 11 BIRIM CENTRAL 14,356.69 19,154.00 4,106.39 1,366.83 12 UPPER MANYA KROBO 5,741.00 1,886.50 1,267.00 13 LOWER MANYA KROBO 14 WEST AKIM 15 EAST AKIM 2,440.00 16 FANTEAKWA 25,649.30 400.18 17 NEW JUABEN 16,295.30 11,300.00 18 ASUOGYAMAN 19 SUHUM KRABOA/COALTAR 13,142.36 10,673.00 20 YILO KROBO 363.80 21 KWAEBIBIRIM 26,428.75 1,509.84 TOTAL 54,370.02 44,695.33 89,200.74 57,397.90 11,300.00 28,083.60 5,208.94 5,024.99 MMDAs 6 2 8 6 1 9 4 2 Appendix E

GREATER ACCRA SUMMARY OF IRREGULARITIES 2011

UNSUBSTANTIATED UNRECOVERED ADVANCES UNPRESENTED VALUE OUTSTANDING REVENUE UNACCOUNTED STORES PAYMENTS & UNRETIRED IMPREST BOOKS DIRECT UNCREDITED UNCOLLECTED MISAPPROPRIATION DISBURSEMENT BANK PROPERTY OF REVENUE No. ASSEMBLY FROM REVENUE LODGEMENT RATE UNSUPPORTED UNPRESENTED PROPERTY DISHONURED ADVANCE IMPREST VALUE FUEL STORE ITEMS PAYMENTS PVs PROPERTY RATE CHEQUE GCRs RATE BOOKLETS

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 AMA 9,723.50 187,074.34 23,511.00 67,520.82 122,044.30

Ayawaso Central Sub-Metro Council 27,152.65 8,418.80 2,997.00

Ablekuma South Sub-Metro Council 5,513.00 12,157.00 3,215.00 16 2 − 16,270.00

Ashiedu Kekeke Sub-Metro Council 12,197.00 1,900.00 86,760.50 1,658.00 32,160.00 3,580.00

2 GA EAST 22,075.36

3 GA WEST 1,980.65 14,412.31 2,991.00

4 GA SOUTH 18,205.41

5 LEDZEKUKU MUNICIPAL 2,548.00 1,554,191.61 68,812.99 9 − 3,765,873.79 13,285.05

6 DANGME WEST 35,766.25 12,916.26

TOTAL 78,642.16 14,057.00 2,548.00 1,554,191.61 248,886.70 158,570.49 21,196.41 25,169.00 25 2 − 3,814,303.79 80,805.87 3,580.00 134,960.56

MMDAs 3 1 1 1 3 2 2 1 2 1 2 2 1 2 Appendix E

NORTHERN REGION SUMMARY OF IRREGULARITIES 2011

UNRECOVERED LOANS/ADVANCES & IMPREST STATUTORY PURCHASES MISAPPROPRITION DIRECT BASIC UNSUBSTANTIATED UNACCOUNTED NOT ROUTED OF REVENUE DISBURSEMENT LICENSE MARKET RATE PAYMENTS FUEL WITHHOLDING PROCUREMENT FAILURE TO No. ASSEMBLY GCRs UNRETIRED UNRECOVERED STORE BOOKS TICKETS RECEIPT TAX NOT FROM NONVAT OBTAIN VAT IMPREST LOANS BOOKS REMITTED ENTITIES INVOICE

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 YENDI

2 WEST MAMPRUSI

3 EAST GONJA 1,531.00 57,228.00 59,450.00 250,523.00 46,412.90 18673.36

4 ZABZUGU/TATALE 27,886.20 2,985.00 3,500.00 48,635.73

5 SAVELUGU/NANTON 30,070.08 3,400.00 11,327.40

6 SAWLA-TUNA-KALBA

7 NANUMBA NORTH 93,506.25 14,464.00 2629.65 576.84

8 GUSHIEGU

9 TOLON KUMBUNGU 11,023.00 25,939.74 67,127.35 15,548.60 57,136.50

10 BOLE

11 KARAGA 74,186.85 3,982.41

12 KPANDAI 14 7 59 51 39,725.00 70,225.00

13 CHEREPONI 5,300.00 4,680.00

TOTAL 1,531.00 27,886.20 14 7 59 51 170,042.25 4,680.00 247,335.67 369,686.08 73,288.90 21,303.01 127,361.50 4,559.25

MMDAs 1 1 1 1 1 1 5 1 7 4 3 2 2 2 Appendix E UPPER EAST REGION SUMMARY OF IRREGULARITIES 2011

UNRECOVERED ADVANCES & UNSUBSTANTIATED PAYMENTS UNRETIRED IMPREST DIRECT DISBURSEMENT No. ASSEMBLY FROM REVENUE UNSUPPORTED UNPRESENTED PVs PAYMENTS LOANS IMPREST VOUCHERS GH¢ GH¢ GH¢ GH¢

1 GARU-TEMPANE 3,931.20 801.00

2 BONGO DISTRICT 2,460.00 4,051.00

3 KASSENA-NANKANA EAST

4 KASSENA-NANKANA WEST 26,332.75

TOTAL 26,332.75 2,460.00 3,931.20 801.00 4,051.00

MMDAs 1 1 1 1 1 Appendix E

UPPER WEST REGION SUMMARY OF IRREGULARITIES 2011

PROCUREMENT NON- MISAPPROPRIATION UNRETIRED UNSUBSTANTITED UNEARNED UNACCOUNTED UNREMITTED NON VAT DEDUCTION OF REVNUE IMPREST PVs SALARIES STORES WHT TAX No. ASSEMBLY ENTITIES OF WHT TAX

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 WA MUNICIPAL

2 LAWRA

3 NADOWLI 2,454.50 1,430.00 949.99 2,297.50 12,684.00 1,255.55

4 WA EAST

5 WA WEST 778.00

6 SISSALA EAST

7 SISSALA WEST

8 LAMBUSSIE-KARNI 6,153.00 440.00

9 JIRAPA 1,570.60 58,430.34 32,907.98 1,433.32 700.00

TOTAL 4,803.10 1,430.00 65,533.33 32,907.98 2,737.50 12,684.00 2,688.87 700.00

MMDAs 3 1 3 1 2 1 2 1 Appendix E VOLTA REGION SUMMARY OF IRREGULARITIES 2011

UNPRESENTED VALUE BOOKS DIRECT FAILURE TO USE MISAPPROPRIATION UNDERSTATEMENT UNSUBSTANTIATED DISBURSEMENT OFFICIAL GCRs TO OF REVENUE OF REVENUE PAYMENTS No. Assembly FROM REVENUE COLLECT REVENUE VALUE GCRs WINE LINCENCE

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 Ho 7,274.72 9 2 Keta Municipal 1,784.18 31 2 Keta Municipal 1 2,000.00 2 Keta Municipal 1 250.00 3 Hohoe Municipal 4 Ketu North 5 Ketu South 18,461.00 6 North Dayi 7 South Dayi 3,618.75 8 Adaklu-Anyigbe 6,686.02 6,116.43 22 9 Kajebi 10 Kpando 1,657.90 74,225.00 11 Akatsi 2,303.60 12 Biakoye 13 North Tongu 14 South Tongu 11,447.00 15 Jasikan 2,558.21 20,234.00 16 Krachi West 17 Krachi East 1,658.50 10,017.05 15,622.50 18 Nkwanta North 110,712.92 19 Nkwanta South 1,821.12 TOTAL 19,625.21 38,758.19 7,274.72 156,315.78 74,225.00 62 2 2,250.00 MMDAs 5 4 1 6 1 3 1 1 Appendix E VOLTA REGION SUMMARY OF IRREGULARITIES 2011

UNRECOVERED ADVANCE/RENT/UNRETIRED IMPREST UNACCOUNTED STORES STATUTORY TAX/ DEDUCTIONS

UNEARNED SALARIES No. Assembly TAX NOT ADVANCE UNPAID RENT UNRETIRED IMPREST FUEL STORE ITEMS TAX NOT DEDUCTED SSF NOT REMITTED REMITTED

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Ho 6,780.00 11,890.00 732.00

2 Keta Municipal 6,591.00 28,054.57 10,601.19

2 Keta Municipal

2 Keta Municipal

3 Hohoe Municipal 3,490.64 17,220.00 6,706.08

4 Ketu North

5 Ketu South 2,227.00 43,680.00 3,800.00 2,880.70 441.00 6 North Dayi

7 South Dayi 30,672.86 4,943.00

8 Adaklu-Anyigbe 3,010.00 3,786.10 6,085.00

9 Kajebi

10 Kpando 4,267.00 3,026.00 4,692.00 27,470.53 33,091.40

11 Akatsi 1,420.00 1,646.00

12 Biakoye 17,065.46 8,221.94

13 North Tongu 1,621.34

14 South Tongu 2,900.00 58,603.00

15 Jasikan 3,400.28 24,239.13

16 Krachi West

17 Krachi East 4,070.00 428.70

18 Nkwanta North 1,443.62

19 Nkwanta South 1,010.00 4,431.50 5,332.80 128.32 TOTAL 43,171.72 145,666.00 18,090.10 97,894.58 36,845.03 55,110.39 1,443.62 2,880.70 998.02

MMDAs 9 8 6 4 3 4 1 1 3 Appendix E

WESTERN REGION SUMMARY OF IRREGULARITIES 2011

STORES NOT ACCOUNTED UNSUBSTANTIATED PAYMENTS UNPRESENTED VALUE BOOKS STATUTORY TAX IRREGULARITIES FOR

MISAPPROPRIATION UNRECOVERED UNCOLLECTED UNEARNED OF REVENUE PAYMENTS ADVANCE REVENUE SALARIES FAILURE TO PROCUREMENT No. ASSEMBLY WITHOUT UNPRESENTED TAX NOT TAX NOT FUEL STORE ITEMS MISC. OBTAIN VAT FROM NON VAT SUPPORTING PVs MARKET DEDUCTED REMITTED GCRs INVOICE ENTITIES DOCUMENTS TICKETS

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 Sekondi Tak. Metro. 192,399.65 16,236.00 15,785.00 13,095.15 702.50 31,334.09 1,217.00 69,065.00

2 Tarkwa Nsuaem Mun.

2 Tarkwa Nsuaem Mun.

3 Nzema East Municipal

4 Wassa Amenfi West 11,955.49 14,334.00 4

5 Wassa Amenfi East

6 Ahanta West 3,125.00 14,142.21 14,826.00

7 Juaboso

8 Aowin Suaman

9 Jomoro

10 Sefwi Wiawso

12 Bia 625.80

13 Bibiani/Anhwiaso/Bekwai 235.00 82,255.44 11,605.93 7,281.93 12,355.00 21 1,982.87 4,335.45

14 Mpohor Wassa East 1,585.90 7,535.00 28

14 Mpohor Wassa East 16 11,249.00

15 Shama

16 Prestea Huni Valley

17 Ellembelle

12 Sefwi Akontombra

TOTAL 1,820.90 297,270.58 16,236.00 11,605.93 14,334.00 7,281.93 28,140.00 53 16 11,249.00 27,237.36 2,685.37 36,295.34 1,217.00 83,891.00

MMDAs 2 5 1 1 1 1 2 3 1 1 2 2 3 1 2 APPENDIX E NATIONAL SUMMARY OF IRREGULARITIES-2011

ASHANTI BRONG AHAFO CENTRAL EASTERN GREATER ACCRA NORTHERN UPPER EAST UPPER WEST VOLTA WESTERN IRREGUALARITY TOTAL MMDAs GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ CASH IRREGULARITIES MISAPPROPRIATION 43,496.71 33,075.00 27,417.58 78,642.16 1,531.00 4,803.10 19,625.21 1,820.90 210,411.66 25 UNSUBSTANTIATED PAYMENTS 235,591.95 206,044.48 419,579.02 852,960.76 407,457.19 247,335.67 6,391.20 65,533.33 156,315.78 313,506.58 2,910,715.96 71 UNPAID LOANS/ADVANCE/UNRETIRED IMPREST 153,011.97 71,868.81 79,130.65 60,218.00 46,365.41 174,722.25 4,852.00 1,430.00 206,927.82 11,605.93 810,132.84 61

UNPRESENTED BOOKS VALUE WITH FACE VALUE 45,440.00 2,250.00 11,249.00 58,939.00 14

DIRECT DISBURSEMENT OF REVENUE 3,898.80 47,782.12 14,057.00 27,886.20 26,332.75 38,758.19 158,715.06 10 MISAPPLICATION OF FUNDS (IGF) 29,800.00 29,800.00 3 UNRECOVERED REVENUE 1,554,191.61 14,334.00 1,568,525.61 2 PAYMENT ABOVE THRESHOLD 72,634.42 72,634.42 1 PAYMENTS WITHOUT M & E REPORTS 20,000.00 20,000.00 1 NON UTILISATION OF HIPC FUNDS 50,000.00 50,000.00 1 UNCREDITED LODGEMENT 2,548.00 2,548.00 1 OUTSTANDING REVENUE 3,895,109.66 3,895,109.66 2 UNDERSTATEMENT OF REVENUE 7,274.72 7,274.72 1 USE OF UNOFFICIAL GCRs TO COLLECT REVENUE 74,225.00 74,225.00 1 SUB-TOTAL 531,238.34 321,410.00 535,683.47 1,063,618.46 5,998,371.03 451,475.12 37,575.95 71,766.43 505,376.72 352,516.41 9,869,031.93 UNPRESENTED VALUE BOOKS WITHOUT FACE VALUE GCRs 6 150 64 25 14 62 53 374 16 PROPERTY RATE 2 2 1 LICENCES BOOKS 7 7 1 BASIC RATE RECEIPT BOOKS 51 51 1 MARKET TICKETS 59 59 1 SUB-TOTAL 6 150 64 27 131 62 53 493 PAYROLL IRREGULARITIES UNEARNED SALARIES 21,507.90 12,664.71 99,471.76 54,370.02 32,907.98 97,894.58 27,237.36 346,054.31 20 PROCUREMENT IRREGULARITIES

UNACCOUNTED STORE ITEMS 103,249.87 57,397.90 134,960.56 369,686.08 2,737.50 55,110.39 7,281.93 730,424.23 23 UNACCOUNTED FUEL 80,833.41 197,652.99 126,358.67 89,200.74 3,580.00 73,288.90 36,845.03 28,140.00 635,899.74 31 UNCOMPETITIVE PROCUREMENT 13,520.60 44,695.33 58,215.93 3 OPEN MARKET/UNPLANNED PROCUREMENT 9,900.00 11,300.00 21,200.00 2 SUB-TOTAL 80,833.41 221,073.59 229,608.54 202,593.97 138,540.56 442,974.98 - 2,737.50 91,955.42 35,421.93 1,445,739.90 TAX IRREGULARITIES

WITHHOLDING TAX NOT DEDUCTED 3,579.55 6,355.70 28,083.60 2,688.87 2,880.70 2,685.37 46,273.79 16 PAYMENT OF VAT WITHOUT VAT RECEIPTS 3,899.60 4,559.25 1,217.00 9,675.85 6 NON-REMITTANCE OF WITHHOLDING TAX 38,730.55 5,208.94 21,303.01 700.00 1,443.62 36,295.34 103,681.46 15 PROCUREMENT FROM NON VAT ENTITIES 51,229.13 127,361.50 12,684.00 83,891.00 275,165.63 9 SSF NOT REMITTED 5,024.99 998.02 6,023.01 5 SUB-TOTAL 42,630.15 54,808.68 6,355.70 38,317.53 - 153,223.76 - 16,072.87 5,322.34 124,088.71 440,819.74 GRAND-TOTAL 676,209.80 609,956.98 871,119.47 1,358,899.98 6,136,911.59 ######### 37,575.95 123,484.78 700,549.06 539,264.41 12,101,645.88 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

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