Our Vision To be one of the leading Supreme Audit Institutions in the world, delivering professional, excellent, and cost effective auditing 2016 services DISTRICT ASSEMBLIES
REPUBLIC OF GHANA
REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2016 This report has been prepared under Section 11 of the Audit Service Act, 2000 for presentation to Parliament in accordance with Section 20 of the Act. Daniel Yaw Domelevo Auditor-General Ghana Audit Service 14 August 2017 This report can be found on the Ghana Audit Service website: www.ghaudit.org For further information about the Ghana Audit Service, please contact: The Director, Communication Unit Ghana Audit Service Headquarters Post Office Box MB 96, Accra. Tel: 0302 664928/29/20 Fax: 0302 662493/675496 E-mail: [email protected] Location: Ministries Block 'O' © Ghana Audit Service 2017 TRANSMITTAL LETTER
Ref. No. AG./01/109/Vol.2/106
Office of the Auditor-General P. o Box M96 Accra
Tel. No. (0302)662493 Fax: (0302)67775496
14 August 2017
Dear Rt. Honourable Speaker,
REPORT OF THE AUDITOR-GENERAL ON THE ACCOUTNS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2016
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 2016, 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 findings herein contained are the unresolved significant issues after taking into consideration verified management responses. It is presented in three parts. Part I outlines our mandate, scope and objectives for the audit, while Part II provides an executive summary of the results of the audit and our recommendations. Part III deals with the details of the significant findings and recommendations.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 i
3. The Report continues to highlight recurring irregularities which are caused by absence of sanctions against financial and administrative indiscipline, managerial ineffectiveness and low level of commitment by Coordinating Directors and Finance Officers towards enforcing the provisions of relevant legislation and administrative instructions.
4. I have begun putting in place the needed administrative structures to enforce my mandate to disallow and surcharge officials found to have engaged in irregularities or caused the loss of funds. I hope this would complement the efforts of the Head of Local Government Service and the Ministry of Local Government to deter the recurrence of the offences.
5. I gratefully acknowledge the cooperation and assistance provided by the Chief Executives of the Assemblies and their staff during the audits. I also acknowledge and commend my staff for their invaluable contributions towards the production of this report.
Yours faithfully,
DANIEL YAW DOMELEVO AUDTOR-GENRAL
THE RT. HON. SPEAKER OFFICE OF PARLIAMENT PARLIAMENT HOUSE ACCRA
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 ii
TABLE OF CONTENTS Paragraph Page(s) PART I Mandate, Scope and Audit Objectives 1-5 1-2
PART II Summary of Findings and Recommendations 6-26 3-10
PART III Details of Findings and Recommendations Ashanti Region 27-74 11-23 Brong Ahafo Region 75-125 23-37 Central Region 126-145 37-44 Eastern Region 146-176 44-55 Greater Accra Region 177-206 55-63 Northern Region 207-227 63-69 Upper East Region 228-249 69-76 Upper West Region 250-270 76-82 Volta Region 271-299 82-90 Western Region 300-330 90-100
Appendices: Submission of Annual Financial Statements A DDF and UDG Disbursements by MLGRD B Income Performance (2014-2016) C IGF Performance (2014-2016) D Operational Results E Assets and Liabilities (2014-2016) F Financial Irregularities G
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 iii
ACRONYMS AFD - French Development Agency CIDA - Canadian International Development Agency DACF - District Assemblies Common Fund DCD - District Coordinating Director DDF - District Development Facility DANIDA - Danish Agency for International Development DP - Development Partner FAR _ Financial Administration Regulations FMDA - Financial Memoranda for District Assemblies GCR - General Counterfoil Receipt IGF - Internally Generated Funds LI - Legislative Instrument LGCSP - Local Government Capacity Support Programme GoG - Government of Ghana IGF - Internally Generated Funds MLGRD - Ministry of Local Government and Rural Development MMA - Metropolitan and Municipal Assemblies MMDA - Metropolitan, Municipal and District Assemblies RCC - Regional Coordinating Councils UDG - Urban Development Grant
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 iv
REPORT OF THE AUDITOR-GENERAL ON THE ACCOUTNS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2016
PART I
MANDATE, SCOPE AND AUDIT OBJECTIVES Introduction In accordance with Articles 187(2) and 253 of the Constitution as well as Section 121 of the Local Government Act, (Act 462), the Audit Service has audited the accounts of the 216 Metropolitan, Municipal and District Assemblies for the financial year ended 31 December 2016. Thirty-nine (39) Assemblies were unable to submit their financial statements by the statutory deadline of 28 February 2017. We however conducted audits on their accounting records and operations of all the 216 Assemblies.
2. Our findings and recommendations from the audits of the Assemblies were discussed with the key personnel involved and communicated in individual management letters and annual audit reports for their comments and necessary action. Responses received, where deemed appropriate, have been included in this Report.
Scope and audit objectives 3. The audits were guided by Section 13 of the Audit Service Act, 2000 (Act584) and the auditing standards of the International Organisation of Supreme Audit Institutions (INTOSAI). Section 13 of Act 584 requires me to examine, as I deem necessary, the public and other government accounts including District Assemblies and to ascertain whether in my opinion: The accounts have been properly kept;
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 1 All public monies collected have been fully accounted for and the applicable rules, regulations and procedures are sufficient to provide effective check on the assessment, collection and proper allocation or 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 the the resources utilised and results achieved.
4. The audits also ascertained the extent of compliance, among others, with the Public Financial Management Act, 2016 (Act 921), Financial Administration Regulations of 2004, the Financial Memoranda for District Assemblies, 2004, Public Procurement Act and other relevant regulations,
5. We have provided in this Report, extracts from the financial statements for the period 2014 to 2016 for purposes of comparing the year-on-year performance of the Assemblies and to provide an appraisal of Assemblies which consistently default in submitting their financial statements for audit validation and were therefore excluded in the previous reports. The extracts include income, expenditure, operational results, assets and liabilities of the Assemblies.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 2 PART II EXECUTIVE SUMMARY Submission of annual accounts 6. One hundred and seventy-eight Assemblies submitted their 2016 financial statements for audit validation by 28 February 2017 as required by Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921). We could not validate the financial statements of Amenfi East Assembly as their accounting records were with the Economic and Organised Crime Office.
7. The financial statements of the remaining 177 presented fairly, the financial positions of the Assemblies as at 31 December 2016 and the results of their operations for that year. The performance of the Assemblies in preparation and submission of financial statements for audit validation over the 2014 to 2016 is presented below. Year Total No. of No. of Assemblies No. of % of defaulting Assemblies with audited defaulting Assemblies financial statements Assemblies 2014 216 192 24 11.1 2015 216 201 15 6.9 2016 216 177 39 18.1
8. All the 15 Assemblies in arrears as at 31 March 2016 submitted their 2015 financial statements before 31 December 2016 with the exception of Kwahu Affram Plains North which was in default for 2015 and 2016 financial years. The 39 defaulting Assemblies are indicated at Appendices A1 to 10.
Sources of Income 9. The total income received by the 177 Assemblies in 2016 was GH¢1,276,293,415.80 from five main sources namely the District Assemblies Common Fund (DACF), Government salary grant, grants from Ghana’s
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 3 Development Partners and Internally Generated Funds (IGF). IGF revenues are generated from local sources and accounted for 20.5% of the total income received by the Assemblies. The composition of the incomes to the Assemblies is provided below. Income Amount % Component Internally Generated Funds 261,694,981.07 20.5 District Assemblies Common Fund 442,270,291.39 34.7 Government Salary Grant 218,153,932.89 17.1 District Development Facility/Urban 240,840,888.18 18.9 Development Grant GAMA (Sanitation Fund) 19,414,556.88 1.5 Other income sources 93,918,765.39 7.3 Total 1,276,293,415.80 100.00
Operational results 10. The total expenditure of the 177 Assemblies was GH¢1,274,301,936.28 as against total income of GH¢1,276,293,415.80 representing a net surplus of GH¢1,991,479.52 Fifty-one Assemblies recorded surpluses with Sekondi/Takoradi Metro having the highest surplus of GH¢14,075,955.70. The surpluses were mainly as a result of an upsurge in IGF collections and external grant. The remaining 126 Assemblies ended the year with deficits. Kumasi Metro Assembly recorded the highest deficit of GH¢5,506,808.75.
Disqualification for performance-based grant 11. The Assemblies received two main performance-based development grants from Ghana’s Development Partners (DP) which were disbursed through the Ministry of Local Government and Rural Development (MLGRD) using a performance-based assessment tool. The District Development Facility (DDF), a pool grant sponsored by AFD, CIDA, DANIDA and KfW, was
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 4 accessible to all 216 Assemblies but the Urban Development Grant (UDG), funded by the International Development Association of the World Bank was accessible to 46 Metropolitan and Municipal Assemblies (MMAs). Assemblies which failed the assessment tests did not qualify for the grant.
12. For 2016, MLGRD released a total of GH¢134,108,160.00 as DDF Capacity Building and Investment allocations which provided the Assemblies an average grant support of GH¢194,829.47. MLGRD also released GH¢102,447,033.45 as the 2016 UDG allocations to 42 MMAs and an additional GH¢19,566,226.96 being delayed releases for 2015 or earlier years and GH¢12,494,076.00 to 16 MMAs which met the disbursement requirement of accounting for UDG 1 to 3 and 75% of the 2016 allocations. The number of Assemblies which failed to qualify for 2016 DDF and UDG allocations are stated below with the reasons for their disqualification. The full list of disbursements of the two grants to the MMDAs by MLGRD is given at Appendix B.
Grant No. of Reasons for Disqualification Source MMDAs DDF 7 Assembly Specific Their DDF Performance Measures score was less than the UDG 4 national DDF average score of 86.4.
Assets and liabilities 13. The total cash resources of the 177 Assemblies amounted to GH¢111,043,993.29. Other assets in the books of accounts included investments of GH¢9,548,320.07 and sundry debtors of GH¢5,923,146.54.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 5 14. The liabilities of the Assemblies comprised mainly of unpaid supplies, deposits with the Assemblies and unremitted taxes and other unpaid commitments all of which amounted to GH¢19,119,592.40.
Management lapses 15. The audits conducted on the accounts of the Assemblies continued to show deficiencies and weaknesses in the internal controls arising from ineffective supervision, non-enforcement of relevant laws and weak expenditure controls all of which contributed to recurring irregularities. These irregularities were reported in audit management letters addressed to the Assemblies for redress and are highlighted in the succeeding paragraphs.
Unpaid judgment debt – GH¢49,639,126.12 16. Kumasi Metropolitan Assembly defaulted in payment of contract works to five Firms who secured a judgement debt of GH¢50,602,874.44 against the Assembly. The Assembly paid GH¢963,748.32 with GH¢49,639,126.12 outstanding as at 31 December 2016. We urged management to consult the Minister of Local Government and Rural Development for a solution to the Assembly’s indebtedness to avoid any holdups in the operations of the Assembly and also sanction officials whose inaction resulted in the loss.
Uncollected revenue 17. The Finance and Administrative Sub-Committee of seven Assemblies did not take action to curb uncollected revenue contrary to Part 1 Section 1(a) (iv) of the Financial Memoranda for District Assemblies which accounted for uncollected revenue in the sum of GH¢17,927,017.4. The shortfalls occurred even where the collection of revenue had been outsourced to private revenue collectors. We recommended for management to review the contracts with the
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 6 Firms and engage the F&A Sub-Committee to institute legal action to recover arrears from defaulting property owners.
Revenue not accounted for 18. Financial Administration Regulations(FAR) 15 (1) which requires revenue collectors to issue official receipts for moneys collected and pay them into the relevant account within 24 hours but 32 Assemblies had a total of GH¢757,402.01 revenue receipts not accounted for. We recommended for the Coordinating Directors of the Assemblies involved to recover the unpaid amounts with sanctions against the collectors and the Finance Officers whose inaction caused the irregularity should also be sanctioned.
Unaccounted payments 19. Eighty Assemblies made payments totaling GH¢2,998,017.01 for supplies with no evidence of value received or relevant payment records to authenticate the payments contrary to Financial Administration Regulation 39 (1) which requires utitlisation of resources in a manner that ensures value for money and Section 39(2) that requires Finance Officers to ensure payment transactions are properly authenticated to show the amounts are due and payable. We recommended for the authorizing and approving officials to be held liable to refund the amounts with sanctions in the absence of proper accountability for the payments.
Unjustified payment of allowances 20. 15. Management at Tarkwa Nsueam Assembly paid the Public Relations Committee and other Sub-Committees of the General Assembly an amount of GH₵ 96,469.00 as sitting allowances for Committee meetings with no minutes of the meetings and acknowledgement sheets to support the payments. We recommended that in the absence of relevant documentation to
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 7 authenticate the payments, the amount should be recovered from the officials who authorized the payments.
Unaccounted value books 21. Regulation 215 of the FAR requires that a person to whom value books are issued shall be personally responsible for the custody of the value books. Revenue Collectors and Revenue Supervisors at 16 Assemblies, did not account for 325 General Counterfoil Receipt (GCR) and four Assemblies also did not account for value books with a face value of GH¢125,810.00 with no punitive measures taken against them. We recommended to management of the Assembly to seek the assistance of the police to retrieve all outstanding value books and associated revenue from the defaulters and sanction them with the Finance Officers for their ineffective supervision.
Unrecovered Assembly funds 22. Forty-three Assemblies had unpaid advances, unpaid rent and unaccounted imprests of GH¢628,662.38 with staff which were not recovered even though the Finance Officers were mandated under Part VII Section 40 of the Financial Memoranda for District Assemblies to recover advances, overpayments or other loss of funds through monthly installments up to a period of one year. We recommended for the unpaid imprests to be treated as personal advances to the imprest holders and recovered together with the advances and rent from the salaries of the defaulters. Unearned Salaries 23. Seven Assemblies recorded unearned salaries in the sum of GH¢263,126.88 credited to the bank accounts of separated staff with no letters requesting the banks to stop the withdrawals of such moneys and same transferred to the Government Chest contrary to FAR 297 and 298 . We however noted instances where the banks were duly notified but no follow-ups were
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 8 made to ensure transfer of the amounts into the designated Government bank account. We recommended for management of the affected Assemblies to request the banks to transfer all unearned amounts into the Salary Suspense Account or hold the Finance Officers liable for not ensuring stoppage of salary payments to the separated staff. Stores irregularities 24. A quantity of building materials, spare parts and food items costing GH¢97,306.50 were issued out at Sekyere South Assembly without approved store requisition and issue vouchers for our follow up verification. The Storekeeper at Ellembelle Assembly was unable to account for stock balances of stationery, building materials and provisions costing GH₵ 66,313.07 forming part of her 2016 closing stocks. We recommended for the management to hold the Storekeepers liable to refund the costs of the store items and sanction the Finance Officers for poor supervision over management of the Assembly’s stores.
Unremitted taxes 25. Wa Municipal and three others did not remit a total amount of GH¢159,683.93 being taxes withheld from payments made to suppliers of goods and services to the Ghana Revenue Authority contrary to Section 117(1) of the Income Tax Act, 2015 (ACT 896). We recommended to the management to remit the amounts to the Ghana Revenue Authority to avoid penalty payments. Irregular payment for repair of damaged vehicle - GH¢8,384.15 26. The District Coordinating Director of Amansie Central, Mr. Brimpong Asare Bediako, personally used the Assembly’s Ford Everest vehicle after official hours and was involved in an accident. Mr. Bediako did not report the accident to the Police but towed the vehicle to the premises of the Assembly and subsequently used Assembly funds for its repairs. We recommended
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 9 recovery of the amount of GH¢8,384.15 from Mr. Brimpong Asare Bediako with disciplinary action for his misconduct.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 10 PART III DETAILS OF FINDINGS AND RECOMMENDATIONS
ASHANTI REGION Introduction 27. The Ashanti Region had 30 Assemblies made up of one Metropolitan, eight Municipal and 21 District Assemblies during the 2016 financial year. The list of the 30 Assemblies, their Legislative Instruments (L.I.), District Capitals and status are given at Appendix A1.
28. We conducted financial and compliance audits into the operations of all the 30 Assemblies. The results of the financial operations and unresolved key findings emanating from the audits are presented in paragraphs 4 to 48.
Financial Reporting
Submission of annual financial statements 29. Eight Assemblies had by 28 February 2017 submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921). These were Asokore Mampong, Atwima Mponua, Atwima Nwabiagya, Bosomtwe, Kumasi Metro, Kwabre East, Sekyerea Affram Plains and Sekyere South. The defaulting Assemblies are listed at Appendix 1A. Sources of income 30. The eight Assemblies received a total income of GH¢108,898,042.30 in 2016. The various sources of the income and their respective amounts are indicated below.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 11 Income Amount % Component Internally Generated Funds 35,733,562.19 32.8 District Assemblies Common Fund 24,408,529.69 22.4 Government Salary Grant 18,790,131.98 17.3 District Development Facility 7,195,782.43 6.6 Urban Development Grant 20746419.78 19.1 Other income sources 1,560,691.07 1.4 Total 108,898,042.30 100
31. With the exception of Bosomtwe which ended the year with a drop in income by GH¢824,449.50 mainly from a reduction in its government salary grant from GH¢1,444,750.41 to GH¢409,000.65, the Assemblies recorded more income in 2016 than in 2015. The highest increment occurred at Kumasi Metro which recorded GH¢17,335,844.57 largely from rates, UDG and GUMPP grants, followed by Asokore Mampong with an increase in income of GH¢3,294,656.36 from rents, larger DACF net inflows and DDF grant that was not available to the Assembly in 2015.
IGF Performance 32. IGF collected by the Assemblies accounted for 32.8% of total income received. The Metropolitan and Municipal Assemblies collected higher IGF revenue mainly from property rates and business operating permits. Kumasi Metro collected GH¢29,377,276.70 or 82% out of the GH¢35,733,562.19 generated by the eight Assemblies.
Disqualification for performance-based grant 33. All the 30 Assemblies passed FOAT V assessment and as a result qualified for DDF grant disbursements by MLGRD. This facility is meant for
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 12 capacity building programmes and investment projects of Assemblies. Seven out of the eight participating LGCSP Assemblies also qualified for UDG grant in 2016 which provided the MMAs with an average grant of GH¢1,552,000.00. Obuasi Municipal did not qualify for the facility as the Assembly’s DDF Performance Measures Score was less than the National DDF Average Score of 86.4. The 2016 grant disbursements to the Assemblies by the Ministry of Local Government are provided at Appendix B.
34. We urge MLGRD and the Ashanti Regional Coordinating Council (RCC), which are the key monitoring Agencies for the management of UDG grant, to intensify their supervision over the operations of the Assembly to enable them qualify for subsequent disbursements.
Operational Results 35. Four out of the eight Assemblies reported deficits with their expenditures exceeding their incomes. Kumasi Metro reported the highest deficit of GH¢5,506,808.75. The Assemblies with surpluses were Sekyere Afram Plains (GH¢1,795,026.42), Sekyere South (GH¢1,534,110.32), Atwima Nwabiagya (GH¢1,489,082.58) and Asokore Mampong (GH¢551,497.60). The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Summary of findings and recommendations
36. Kumasi Metro outsourced its property rate collection to private Firms who consistently collected lower than the amounts due the Assembly resulting in mounting arrears of property rate payments. The Assembly also awarded contracts for collection of other IGF revenue to five private firms who did not
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 13 regularly pay their collections to the Assembly leading to lower revenue generation. We recommended for management to abrogate the contracts with the Firms and engage the F&A Sub-Committee to institute legal action to recover the arrears from the defaulting property owners. We also recommended that measures should be put in place to compel the firms to promptly pay all collections to the Assembly.
37. Kumasi Metro delayed in the payment of contracts awarded for development projects and as a result the Contractors secured a judgement debt of GH¢50,602,874.44 against the Assembly. The contractors later secured garnishee orders on all but one of the Assembly’s bank accounts further straining the Assembly’s financial operations. We urged management to consult the Minister of Local Government and Rural Development for a solution to the Assembly’s indebtedness to avoid any holdups in the operations of the Assembly. We also recommended that any official whose inaction resulted in this loss should be sanctioned.
38. Contrary to Part IX Sections 1 and 7 of the Financial Memoranda for District Assemblies (FMDA) and Regulations 39(1) and 39(2c) of the Financial Administrations Regulations (FAR), 13 Assemblies paid a total amount of GH¢472,487.12 for alleged procurement of goods and services without the relevant accounting documents or invoices to determine the nature of goods paid. We recommended that failure to justify the payments with adequate supporting documents the authorizing and approving officers of the payments should refund the amount into the Assemblies’ accounts for not ensuring value received prior to the payments.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 14 39. The Finance Officers at Asokore Mampong, Atwima Mponua and Sekyere Afram Plains did not effectively control the issue and accounting of values books which left 29 GCRs and other value books with a face value of GH¢48,050.00 unaccounted for by revenue collectors. We recommended to the management of the Assemblies to recover the amount of GH¢48,050.00 being the face value of the unaccounted tickets from the revenue collectors and also seek the assistance of the police to retrieve the 29 GCRs and its associated revenue from the revenue collectors with sanctions. The finance officers should also be sanctioned for their ineffective supervision.
40. Staff members of five Assemblies owed an amount of GH¢34,785.00 in arrears of accommodation rentals due to failure on the part of the Finance Officers to recover the unpaid amounts from their salaries. We recommended for the management to recover the arrears from salaries of the defaulters and introduce measures which would ensure prompt payment of rent otherwise recalcitrant staff should be ejected.
41. Management at Atwima Nwabiagya and Sekyere East Assemblies did not notify the bankers of three separated staff to block withdrawals of unearned salaries of GH¢7,018.26 paid into their salary accounts and transfer same to the designated government account. We recommended to the management to formally notify the banks to transfer the total amount of GH¢7,018.26 to Government chest or hold their Finance Officers liable to refund the amounts if the amounts had been withdrawn by the account holders. 42. The District Coordinating Director of Amansie Central, Mr. Brimpong Asare Bediako, personally used the Assembly’s Ford Everest vehicle after official hours and was involved in an accident on 5 October 2015. Mr. Bediako promised to bear the cost of the repairs but later charged the repaired cost of
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 15 GH¢8,384.15 in 2016 to the Assembly’s IGF account. We recommended recovery of the amount of GH¢8,384.15 from Mr. Brimpong Asare Bediako and also disciplinary action should be taken against him for his misconduct.
43. The Storekeeper at Sekyere South Assembly issued a quantity of building materials costing GH¢97,306.50 from the Assembly’s stores without approved requisition or evidence or work done with the materials. We recommended for management to hold the Storekeeper liable to refund the amount of GH¢97,306.50 being the cost of the store items and sanction the Finance Officer for poor supervision over management of the Assembly’s stores.
Details of findings and recommendations
Inadequate controls over revenue collection – GH¢17,574,898.20 44. The Finance and Administration Sub-committee of the Assemblies are required under Part 1 Section 1(a) (iv) to inspect the Assemblies’ Statement of Revenue and Expenditure and Trial Balance to ensure that revenue is being collected in accordance with the approved Estimates and to investigate variances, and under Part 1 Section 2(a) to examine the rate rolls for any default in payment and to take action to remedy such defaults.
45. On the contrary we found that three Firms engaged by Kumasi Metro to collect property rates for the Assembly consistently collected far lower than the expected amounts leading to mounting arrears. For 2015, the Firms collected GH¢811,311.40 property rate out of the targeted amount of GH¢9,989,976.49 leaving an uncollected amount of GH¢9,178,665.09. The Firms again short collected property rates for 2016 by GH¢5,272,807.68 and had an outstanding balance due from property owners of GH¢17,574,898.20 as at the end of 2016.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 16 46. Management did not engage the F&A Sub-Committee of the General Assembly contrary to Part 1 Section 2(1) of the Financial Memoranda to assist the Assembly recover the arrears, which constitute loss of revenue if remain uncollected.
47. The Assembly also awarded five contracts to Messrs Gold Street Consult and four others to collect revenue on its behalf for a commission.
48. We found that the Firms did not regularly pay the collections to the Assembly. For example, none of the five firms paid any revenue to the Assembly in January, February and December 2016. Messrs Gold Street Consult and Osei Boateng Community Towing Services paid in revenue only in November and May in the sums of GH¢10,000.00 and GH¢5,930.00 respectively.
49. We recommended for management to abrogate the contracts with the Firms and engage the F&A Sub-Committee to institute legal action to recover the arrears from the defaulting property owners. We also recommended that measures should be put in place to compel the firms to promptly pay all collections to the Assembly.
Unpaid judgment debt – GH¢49,639,126.12 50. Kumasi Metro awarded five contracts for development projects costing GH¢3,108,091.83 but paid GH¢83,254.92 of the contract sum leaving an outstanding debt of GH¢3,024,836.91. The Assembly delayed in the payment of the outstanding amount and consequently the Contractors resorted to court action and obtained judgment debts of GH¢8,155,467.00 against the Assembly. Messrs Freko FD Enterprise, one of the five Contractors, also obtained a judgement debt ruling at a Kumasi High court in the sum of GH¢42,447,407.44
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 17 for unpaid certificates for construction of toilet facilities within the Kumasi Metropolis bringing the total judgement debt to GH¢50,602,874.44.
51. The Assembly has since paid GH¢963,748.32 of the judgment debt with GH¢49,639,126.12 outstanding. At the time of our audits, the Contractors had obtained garnishee orders on the Assembly’s buildings and on all but one of the Assemblies bank accounts. The Assembly was also in court over 46 separate suits whose outcome could lead to the imposition of additional judgment debts.
52. We urged management to consult the Minister of Local Government and Rural Development for a solution to the Assembly’s indebtedness to avoid any holdups in the operations of the Assembly. We also recommended that any official whose inaction resulted in this loss should be sanctioned.
Unaccounted payments - GH¢472,487.12 53. Part IX Sections 1 and 7 of the Financial Memoranda for District Assemblies (FMDA) require every payment to be evidenced by an original payment voucher and invoice or statement of payment, and where these are lost, appropriately certified duplicates shall be obtained to support the payment. Part VI Section 11 of the Financial Memoranda also mandates Coordinating Directors to ensure that services have been performed before payments are made to service providers.
54. Regulation 39(1) of the FAR requires a head of department to ensure that monies are utilized in a manner that secures optimum value for money whilst Regulation 39(2c) of FAR enjoins a head of finance to ensure that transactions are properly authenticated to show that amounts are due and payable.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 18 55. Thirteen Assemblies however disbursed a total amount of GH¢472,487.12 on alleged purchase of fuel and stores and other expenditure which were not substantiated, and also had no invoices or bills to show the services being paid for.
56. We could therefore not confirm whether the Assemblies received any value for the GH¢472,487.12 paid. A summary of the payments are provided below: Unsupported Payments for Payments for No. Assembly Payments fuel not other stores not GH¢ accounted for accounted for GH¢ GH¢ 1 Adansi South 137,439.15 2 Asante Akim Central 14,387.00 24,113.00 3 Asante Akim South 5,364.00 7,735.00 15,932.00 4 Atwima Mponua 5,415.00 5 Bekwai 34,700.00 6 Ejisu Juaben 24,881.42 7 Kwabre East 18,310.00 5,200.00 8 Mampong 32,097.00 9 Offinso 16,417.00 55,149.45 10 Offinso North 5,513.07 3,340.00 11 Sekyere Affram Plains 13,362.00 12 Sekyere Kumawu 18,896.80 13 Sekyere South 16,070.00 4,535.23 13,630.00 Total 363,301.89 76,283.23 32,902.00
57. We found that the authorizing and approving officers did not ensure value received before paying for the expenditures and as such constitutes losses to the Assemblies. 58. We recommended that failure to justify the payments with adequate supporting documents, the authorizing and approving officers of the payments
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 19 should refund the amount into the Assemblies’ accounts for not ensuring value received prior to the payments.
Unaccounted Value Books 59. Regulation 215 of the FAR requires that a person to whom value books are issued shall be personally responsible for the custody of the value books. FAR 15 also enjoins a revenue collector to pay monies collected into the relevant public bank account within 24 hours of receipt.
60. Finance Officers at the Assemblies are also required under Sections 28 and 29 of Part VIII of the Financial Memoranda, to examine, at least once a week and before collections are banked, the daily entries in the Revenue Collectors cash books and verify the existence of amounts collected and any unused value books with Revenue Collectors.
61. Four Assemblies however had 29 GCRs, 45 Lorry Park Tickets and 61 Market Tickets not accounted for in violation of the above stated regulation as detailed below. No. Assembly Value Books Value 1 Asokore Mampong 7 GCRs 45 Lorry park tickets 45,000.00 2 Atwima Mponua 7 GCRs 61 Market Tickets 3,050.00 3 Sekyere Affram Plains 15 GCRs 29 GCRs Total 45 Lorry Park Tickets} 48,050.00 61 Market Tickets }
62. However, the Finance Officers of the Assemblies had no evidence to show for their weekly review of the revenue records to promptly identify suppressed value books and take appropriate action to retrieve them from the
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 20 Collectors. At the time of our audits, no action had been taken against the offenders and as a result the Assemblies stood risk of loss of the GH¢48,050.00 and the revenue collected with the unaccounted 29 GCRs.
63. We recommended to the management of the Assemblies to recover the amount of GH¢48,050.00 being the face value of the unaccounted tickets from the revenue collectors and also seek the assistance of the police to retrieve the 29 GCRs and its associated revenue from the revenue collectors with sanctions. The finance officers should be sanctioned for their ineffective supervision.
Rent arrears – GH¢34,785.00 64. Five Assemblies which allocated accommodation units to their staff were owed a total of GH¢34,785.00 as rent arrears. No. Assembly No. of Defaulters Amount (GH¢) 1 Kumasi Metropolitan 29 16,780.00 2. Asante Akim Central 24 4,389.00 3. Offinso Municipal 18 8,276.00 4. Asante Akim South 17 3,170.00 5. Sekyere East 10 2,170.00 Total 88 34,785.00
65. We found that the finance officers did not recover the amounts from their monthly salaries no ejected them from the premises which encouraged the defaulters to be defiant. As a result, the Assemblies might not be in positions to renovate these facilities as when the need arises leading to further deterioration.
66. We recommended for the management to recover the arrears from the salaries of the defaulters and introduce measures which would ensure prompt payment of rent otherwise recalcitrant staff should be ejected.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 21 Unearned Salaries – GH¢7,018.26 67. Two Assemblies recorded unearned salaries of GH¢7,018.26 for periods up to six months and did not also request the receiving banks to stop withdrawal of the amounts by the separated staff and transfer same to the government account. An unearned salary of GH¢2,624.00 was therefore paid into the bank account of one ex-staff of Atwima Nwabiagya while GH¢4,394.26 was also credited to the salary bank accounts of two former employees of Sekyere East Assembly. This would constitute loss of funds to the state if unrecovered.
68. We recommended to management to formally notify the banks to transfer the total amount of GH¢7,018.26 to Government chest or hold their Finance Officers liable to refund the amounts if the amounts had been withdrawn by the account holders.
Irregular payment for repair of damaged vehicle - GH¢8,384.15 69. The District Coordinating Director of Amansie Central, Mr. Brimpong Asare Bediako, used the Assembly’s Ford Everest vehicle with registration number GE 3119Y after official hours and was involved in an accident on 5/10/2015.Mr. Asare Bediako did not report the accident to the Police but towed the vehicle to the Assembly’s premises. The matter came up during our audit of the Assembly‘s 2015 account and Mr. Asare Bediako promised to personally bear the cost of the repair works. 70. The vehicle was later repaired at a cost of GH¢8,384.15 and paid for in June 2016 using Assembly funds in spite of his promise to be responsible for the cost of the repairs.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 22 71. We recommended recovery of the amount of GH¢8,384.15 from Mr. Brimpong Asare Bediako and also disciplinary action should be taken against him for his misconduct.
Unauthorised issue of store items – GH¢97,306.50 72. Stores Regulation 0601 mandates stores to be issued and released to properly authorized persons against approved requisitions. Contrary to the above regulation, the Storekeeper at Sekyere South District Assembly issued a quantity of building materials, spare part, and food items worthGH¢97,306.00 from the store without approved store requisition and issue vouchers.
73. We attributed this anomaly and consequent loss of the Assembly’s resources to lack of effective regular checks by the Finance Officer over management of stores.
74. We recommended for management to hold the Storekeeper liable to refund the amount of GH¢97,306.50 being the cost of the store items and sanction the Finance Officer for poor supervision over management of the Assembly’s stores.
BRONG AHAFO REGION Introduction 75. The Brong Ahafo Region had 27 MMDAs made up of eight Municipal and 19 District Assemblies. The list of the 27 Assemblies, their Legislative Instruments (LI), District Capitals and status are given at Appendix A2.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 23 76. We conducted financial and compliance audits into the operations of all the 27 Assemblies .The results of their financial operations and unresolved key findings emanating from the audits are presented in paragraphs 52 to 99.
Financial Reporting
Submission of annual financial statements 77. Twenty-five Assemblies had by 28 February 2017 submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921). The outstanding two Assemblies were Tain and Wenchi Municipal.
Sources of Income 78. The 25 Assemblies received a total income of GH¢152,882,666.20 in 2016 from the sources indicated below Income Amount % Component Internally Generated Funds 19,461,139.52 13% District Assemblies Common Fund 63,121,535.66 41% Government Salary Grant 34,581,040.23 23% District Development Facility/ 27,755,718.21 18% Urban Development Grant Other income sources 7,963,232.58 5% Total 152,882,666.20 100%
79. The Assemblies recorded an increase in income of GH¢18,541,155.46 over their 2015 figure of GH¢134,341,510.74. The six Assemblies listed below had significant increases in revenue while Dormaa Central (GH¢14,949.87), Banda (GH¢58,085.12), Atebubu-Amanten (GH¢74,481.40), Pru (GH¢235,248.63), Dormaa West (GH¢284,222.11) and Kintampo (GH¢352,197.23) ended the year with drops in income by the amounts indicated.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 24 Total Income Margin of No. Assembly 2015 2016 Increase 1 Asutifi North 4,866,949.18 9,605,282.99 4,738,333.81 2 Nkoranza South 5,606,931.20 7,565,873.14 1,958,941.94 3 Techiman North 3,457,505.94 5,212,046.34 1,754,540.40 4 Sunyani 8,304,208.58 9,926,757.46 1,622,548.88 5 Berekum 7,769,227.98 9,338,607.51 1,569,379.53 6 Tano North 3,727,938.96 4,952,960.73 1,225,021.77
IGF Performance 80. IGF collected by the Assemblies accounted for 13% of total income received. Three Assemblies collected more revenue in 2016 than in 2015 mainly from Licenses, Lands and Royalties. These were Asutifi North, Tano North and Dormaa Central as detailed below: Sources of the No. Assembly 2015 2016 Difference increase 1 Asutifi North 1,580,329.90 4,893,825.95 3,313,496.05 Land and Royalties 2 Tano North 237,035.66 1,202,274.39 965,238.73 Land and Royalties Licenses, Land and 3 Dormaa Central 467,901.29 1,235,294.74 767,393.45 Royalties
81. The seven Assemblies listed below reported the highest decreases in IGF collection from the sources below. IGF items that accounted No. Assembly 2015 2016 Difference for the decrease 1 Atebubu Amantin 854,459.81 678,195.28 (176,264.53) Rates, Fees and fines 2 Banda 364,586.15 258,215.41 (106,370.74) Rates and Royalties Rates, Land and 3 Sene West 347,239.01 295,562.94 (51,676.07) Concessions Rates, Licenses, Land and 4 Dormaa West 154,352.97 105,245.87 (49,107.10) Royalties 5 Asunafo South 257,349.10 231,815.94 (25,533.16) Licenses and Rent 6 Tano South 268,246.84 245,777.16 (22,469.68) Rates, Land and Royalties 7 Jaman North 281,691.00 261,636.20 (20,054.80) Rates
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 25 Disqualification for performance-based grant 82. Berekum did not qualify for the 2016 DDF investment allocation which provided the Assemblies with an average of GH¢194,829.47, while Wenchi Municipal also failed to qualify for UDG allocations disbursed by the Ministry of Local Government in 2016.The average allocations for the 2016 UDG to the MMAs was GH¢1,552,808.67. The 2016 grant disbursements to the Assemblies by the Ministry of Local Government are provided at Appendix B.
83. The reasons for their disqualification are provided below.
No. Assembly Grant Reasons for Disqualification 1 Berekum DDF ● Did not fulfill the Minimum conditions for preparation of AAP and 80% of the programmes and projects in AAP confirming with MTDP. ● Did not fulfill the MC for requirement of Meetings of the DPCU. 2 Wenchi UDG DDF Performance Measures Score was less than the National DDF Average Score of 86.4 84. We urge the MLGRD and the Regional Coordinating Councils (RCC), which are the key monitoring Agencies for the management of the two grants, to intensify their supervision over the operations of the two Assemblies to enable to them qualify for subsequent disbursements.
Operational Results 85. Asutifi North reported a surplus of GH¢1,571,009.81 mainly due to its significant increase in total income of GH¢4,738,333.81. Nkoranza South and Atebubu-Amanten also recorded surpluses of GH¢561,522.53 and GH¢21,654.93 respectively while the remaining 22 Assemblies ended the year with deficits. The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 26 Summary of findings and recommendations
86. Contrary to Regulation 15 of the Financial Administration Regulations, six Revenue Collectors at Dormaa Central and 27 Collectors at Tano North did not account for a total revenue collection of GH¢36,413.00 to their respective Assemblies. We recommended for the Coordinating Director to recover the amounts from the Collectors with sanctions or hold the Finance Officers liable for their inaction leading to the losses, and also take disciplinary action against them.
87. A total of 79 GCRs were not accounted for by 38 Revenue Collectors at Tano North and Wenchi Assemblies in contravention of Regulation 215 and 15 of the FAR. We recommended that management should report the loss of the GCRs to the Police to assist in their retrieval and accountability of the collections and sanctions imposed on all culpable officers. We also recommended for the Finance Officers to be sanctioned for their inaction leading to delayed recovery of the GCRs and the amounts collected.
88. Asutifi South and Techiman Assemblies did not engage the Finance and Administration Sub-Committee of the General Assemblies to assist in collecting arrears of property rate from 332 property owners and 13 business operators resulting in default in payment of GH¢49,200.00 to the Assemblies. We recommended to the management to take immediate action including legal action to compel the defaulters pay their indebtedness in full.
89. The Coordinating Director and Finance Officer at Tano North authorized the payment of an amount of GH¢3,000.00 to Mr. Lovelace Eyram Kpogo, the District Social Welfare Officer to organize activities to commemorate the 2016 World Day against Child Labour but the alleged recipient denied knowledge
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 27 of the payments. We found the conduct of the Coordinating Director and Finance Officer to amount to financial indiscipline under Financial Regulation 8 (1) and recommended for the GH¢3,000.00 to be recovered from them and sanctioned.
90. The Asunafo North and nine other Assemblies had payments amounting toGH¢381,725.99which were not accounted for with the relevant supporting documents contrary to FAR 38(1) and 39(2c). We recommended in the absence of accountability, the amount should be recovered from the Coordinating Directors and Finance Officers involved into the Assemblies accounts.
91. Employees of five Assemblies were in default of salary advance repayments, accommodation rental payments and unretired imprests amounting to GH¢52,644.88.We recommended that failure to account for the imprest the amount should be treated as personal advances to the imprest holders and recovered from their salaries . The rent arrears and salary advances should also be recovered immediately from the salaries of the affected staff.
92. Jaman North and Techiman North recorded a total amount of GH¢149,683.70 as salaries paid to staff who had separated from the Assemblies. We recommended for management of the two Assemblies to pursue the recovery of the unearned salaries of GH¢149,683.70 into Government Salary Suspense Account.
93. A group of unidentified persons entered the premises of Asunafo South Assembly in September 2016 and vandalized office equipment and furniture estimated to cost GH¢90,360.00. No arrests had been made but the matter was
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 28 under Police investigation. We recommended to the management to provide burglar proof doors and windows to secure the offices.
Details of findings and recommendations
Revenue not accounted for – GH¢36,413.00 94. Contrary to FAR 15, six Revenue Officers at Dormaa Central collected GH¢7,088.00 IGF revenue but did not account for the amount to the Assembly. Twenty-seven Revenue Officers at Tano North also did not account for GH¢29,325.00 collected to the Assembly leading to a revenue loss in the sum of GH¢36,413.00.
95. We noted that the amounts were revenues not accounted to the Assemblies Revenue Supervisors by the Collectors with the exception of GH¢9,601.00 which the Revenue Supervisor at Tano North, Mr. J K. Agyemang, did not account to his Finance Officer. Apart from Mr. Agyemang who had retired, all the revenue Collectors were found at post at the time of our audit.
96. In violation of Sections 28 and 29 of Part VIII of the Financial Memoranda, the Finance Officers did not carry out their weekly supervisory roles which would have mitigated losses of the Assemblies week’s collection. Below are the details: Assembly No. of Defaulting Amount Collectors GH¢ Dormaa Central 6 7,088.00 Tano North 27 29,325.00 Total 33 36,413.00
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 29 97. We recommended for the Coordinating Director to recover the amounts from the Collectors with sanctions or hold the Finance Officers liable for their inaction leading to the losses, and also take disciplinary action against them.
Unaccounted Value Books 98. In violation of Regulation 215 and 15 of the FAR, we noted that 25 Collectors at Tano North did not account for 41 GCRs issued to them for collection of the Assembly’s revenue while Wenchi recorded 38 GCRs yet to be accounted for by 13 Collectors.
99. Notwithstanding Part VIII Section 19 of the Financial Memoranda which requires that the collectors were to keep a maximum of two GCRs at a time to be replenished only when used up books have been returned to stock, we found instances where new GCRs were added to the stocks with Collectors when used up ones had not been returned to the Revenue Supervisor. For example, Martha Frema, a Collector at Tano North, failed to account for two GCRs issued to her in 2015 but was given eight additional books in 2016 all of which were not accounted for. Mr. J K Agyemang, the Revenue Supervisor at Tano North, issued two GCRs to himself that he did not account for while Mr. Seidu Issa, the Revenue Supervisor at Wenchi also issued one GCR booklet to himself that was not accounted for and also issued three other GCRs with no indication of the recipient in the Stock Register.
100. We noted that the Finance Officers failed to discharge their duties as stipulated in Sections 28 and 29 of Part VIII of the Financial Memoranda which mainly contributed to the above anomalies.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 30 101. At the time of our audit, the Finance Officers had not reported the offence to the Police or sanctioned the Collectors who were all found at post with the exception of Mr. J K Agyemang who had retired. Details are as shown below:
No. Assembly No. of defaulting Type of Quantity Collectors Value Book 1 Tano North 12 GCRs 41 2 Wenchi 13 GCRs 38 Total 25 79
102. We recommended that management should report the loss of the GCRs to the Police to assist in their retrieval and accountability of the money and sanctions imposed on all culpable officers. We also recommended for the Finance Officers to be sanctioned for their inaction leading to delayed recovery of the GCRs and the amounts collected.
Uncollected Revenue – GH¢49,200.00 103. Part 1 Section 2(a) of the Financial Memoranda for District Assemblies mandates the Finance and Administration Sub-Committees of the Assemblies to examine the rate rolls for any default in payment and to take action to remedy such defaults.
104. We however noted at Asutifi South and Techiman North that a total amount of GH¢49,200.00 had not been collected from property owners and business operators as at the end of the 2016 financial year. Asutifi South was owed GH¢45,300.00 by 332 property rate defaulters while Techiman North had 13 business that had not paid their registration fees amounting to GH¢3,900.00.
105. Management at the Assemblies had not taken any action under Section 106 (1) of the Local Government Act, 1993 (ACT 462) to apply to the Court for
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 31 an order for sale of property of the defaulters or engaged the Finance and Administration Sub-Committee of the General Assemblies for recovery of the arrears. The Assembly could also have taken steps to barricade the business premises of the defaulters as a measure to ensure payment of the amounts. Consequently, this would stall the Assemblies earmarked programmes in view of unavailability of funds.
106. We recommended to the management to take immediate action including legal action to compel the defaulters pay their indebtedness in full.
Fictitious payments-GH¢3,000.00 107. The District Coordinating Director (DCD) and his Finance Officers at Tano North authorized the payment of an amount of GH¢3,000.00 to Mr. Lovelace Eyram Kpogo, the District Social Welfare Officer to organize activities to commemorate the 2016 World Day against Child Labour. The Finance Officer (FO) then prepared payment voucher number 5/6 of 10 June 2016 and cashed the amount. We however found that no such programme was held in the District and the alleged recipient also informed us that she neither requested nor received any such amount for the programme.
108. We found the conduct of the DCD and FO to amount to financial indiscipline under Financial Regulation 8 (1) and recommended for the GH¢3,000.00 to be recovered from them and sanctioned for their misconduct.
Unaccounted payments - GH¢381,725.99 109. Regulation 39(1) of the FAR requires a head of department to ensure that monies are utilized in a manner that secures both optimum value for money whilst Regulation 39(2c) of FAR enjoins a head of finance to ensure that
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 32 transactions are properly authenticated to show that amounts are due and payable.
110. Ten Assembles however had payments amounting to GH¢381,725.99 which were not accounted for. This included payments amounting to GH¢87,284.41 without any payment vouchers. Details are shown below: Payments not Unpresented Payments for fuel No. Assembly accounted for PVs not accounted for GH¢ GH¢ GH¢ 1 Asunafo North 5,950.00 2 Asunafo South 48,239.00 3 Asutifi South 67,161.00 4 Dormaa East 5,604.00 5 Nkoranza South 2,000.00 6 Pru 6,684.00 7 Kintampo North 4,523.00 8 Sunyani Municipal 86,569.52 14,534.60 9 Tano North 79,624.46 2,000.00 20,549.00 10 Wenchi 18,123.41 20,164.00 Total 234,670.98 87,284.41 59,770.60
111. The amounts were all paid under the authorization and approval of the Coordinating Directors and their Finance officers respectively who should have ensured that the relevant supporting documents were attached to authenticate delivery of the services before discharging their responsibilities and as a result might result in losses to the Assemblies.
112. We recommended that in the absence of accountability, the Coordinating Directors and Finance Officers of the Assemblies involved should be held liable for recovery of the amount of GH¢381,725.99.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 33 Unrecovered Assembly funds – GH¢52,644.88 113. Finance Officers are mandated under Part VII Section 40 of the Financial Memoranda for District Assemblies to recover advances, overpayments or other loss of funds through monthly installments up to a period of one year.
114. Our audit revealed that employees of five Assemblies were in default of salary advance repayments, accommodation rental payments and unretired imprests amounting to GH¢52,644.88. We however did not find any action by the Finance Officers to retrieve the amounts including source deduction from the defaulters’ salaries.
115. A breakdown of the GH¢52,644.88 owed the five Assemblies is provided in the table below. No of Period of Unpaid Unpaid Unretired Assembly staff default Advances Rent Imprest GH¢ GH¢ GH¢ Asutif South 4 staff 12,496.88 Banda 1,980.00 Kintampo South 6,395.00 Nkoranza South 4 Aug 2007 to 1,940.00 Dec 2016 Sunyani 9 2010 to 2016 9,815.00 20,018.00 Total 24,251.88 20,018.00 8,375.00
116. Non recovery of salary advances and rent arrears negatively affect the cash flow position of the Assemblies and as a result challenges in undertaking planned programmes. In the case of non-retirement of imprest we were unable to validate whether the amount was used in the interest of the Assemblies.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 34 117. We recommended that failure to account for the imprest the amount should be treated as personal advances to the imprest holders and recovered from their salaries. The rent arrears and salary advances should also be recovered immediately from the salaries of the affected staff.
Unearned Salaries- GH¢149,683.70 118. FAR 297 and 298 requires a head of department to cause the immediate stoppage of payment of salary to a separated staff by notifying the Controller and Accountant General and request the separated staff bankers to refund the unearned amount into the Consolidated Fund.
119. The Jaman North and Techiman North Assemblies recorded a total amount of GH¢149,683.70 unearned salaries paid to separated staff. At Jaman North, management declared two staff who had resigned as unknown during the monthly validation of payroll prior to payment of salaries. The Accountant- General however continued to list them as staff entitled to salaries and paid the sum of GH¢132,135.50 into their bank accounts. The amounts however were verified as unclaimed and in the bank accounts of the two staff. Our follow up verification confirmed that management at Jaman North did not notify the Banks to transfer the GH¢132,135.50 into the Government Salary Suspense Account and has remained with the banks since. 120. At Techiman North, even though management placed embargo on payment of salaries to two separated staff and asked the banks to transfer the amounts to Government chest, the two banks, namely GCB Techiman Branch and NIB Tamale had not complied with the Assembly’s request. The remaining two cases also at Techiman North involving the sum of GH¢6,961.56 were also yet to be transferred to Government chest. Tabled below are the details:
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 35 No. Name Period Cause Amount (GH¢) Jaman North 1 P A Diawuo 2011-2013 Resignation 97,343.94 2 Victoria Doworkpor July 2013-Dec. 2016 Resignation 34,791.56 Techiman North 3 Elizabeth Takyiwaa August 2015-Dec. 2015 Retirement 2,546.72 4 YakubaSewornu Aug. 2016 to Dec. 2016 Unknown 8,039.92 5 Merilyn Asante Nov. to Dec. 2016 Vacated post 3,480.78 6 Cecilia Nab Ockling Nov. to Dec. 2016 Vacated post 3,480.78 149,683.70
121. Non recovery of the amount would result in loss of government funds.
122. We recommended for management at Jaman North to request the Banks to transfer the amount of GH¢132,135.50 into the Government Salary Suspense Account and urged the management at Techiman North to report the Branch Managers’ inaction to his Head Office for instructions to have the amounts paid into Government chest.
Vandalized Assembly Property-GH¢90,360.00 123. A group of unidentified persons entered the premises of Asunafo South Assembly and the Electoral Commission offices in the District on 15 September 2016 and vandalized office equipment and furniture. The attack was said to have occurred around 12 midnight with the estimated cost of items destroyed as GH¢90,360.00 which included computers, printers, photocopiers, official records, stationery, tables and chairs. No arrest had been made at the time of our audit and the matter was under investigation by the District Police Unit.
124. We found that the offices were not secured with burglar proof doors and windows which allowed the vandals to gain easy access to the offices.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 36 125. We recommended to the management to provide burglar proof doors and windows to secure the offices.
CENTRAL REGION Introduction 126. The Central Region had one Metropolitan, seven Municipal and twelve District Assemblies making up twenty MMDAs. The list of the 20 Assemblies, their Legislative Instruments (LI), District Capitals and status are given at Appendix A3.
127. We conducted financial and compliance audits into the operations of all the 20 Assemblies results of their financial operations and the key and unresolved findings emanating from the audits are presented in paragraphs 103 to 119.
Financial Reporting
Submission of annual financial statements 128. All the twenty Assemblies had by 28 February 2017 submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921).
Sources of Income 129. The twenty Assemblies received a total income of GH¢115,351,623.49 in 2016 from the sources indicated below:
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 37 Income Amount GH¢ % Component Internally Generated Funds 12,378,925.83 10.73 District Assemblies Common Fund 51,619,326.80 44.75 Government Salary Grant 17,145,031.04 14.86 District Development Facility/ 21.83 Urban Development Grant 25,186,292.94 Other GoG Budgetary Support 9,022,046.88 7.82 Total 115,351,623.49 100%
130. The Assemblies recorded an increase in income of GH¢19,211,162.53 over their 2015 figure of GH¢96,140,460.96. Six of the Assemblies with significant increases in revenue are listed below while Assin South District (GH¢1,084,450.00), Effutu Municipal (GH¢1,199,882.51), Gomoa East District (GH¢980,001.72) and Upper Denkyira West District (GH¢627,853.60) ended the year with drops in income by the amounts indicated. Total Income Margin of 2015 2016 Increase No. Assembly GH¢ GH¢ GH¢ 1 Agona West 5,120,291.97 9,516,869.97 4,396,578.00 Komenda Edina Eguafo 2,985,055.26 6,567,219.60 2 Abrem 3,582,164.34 3 Mfantseman 3,802,849.88 6,672,088.83 2,869,238.95 4 Upper Denkyira East 5,251,975.70 7,683,280.74 2,431,305.04 5 Abura Asebu Kwamankese 2,727,671.35 4,264,313.86 1,536,642.51 6 Cape Coast 7,692,742.82 9,132,402.73 1,439,659.91
IGF Performance 131. IGF collected by the 20 Assemblies accounted for 10.73% of total income received. Nine Assemblies collected more revenue in 2016 over their 2015 performance as against 11 Assemblies with decreases in IGF collection in 2016.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 38 The five best performing and two worst performing Assemblies are listed below with the IGF sources that accounted for the rise or drop in the collections. IGF items that 2015 Difference accounted for the No. Assembly (GH¢) 2016 (GH¢) GH¢ increase/decrease Rates and 1 Cape Coast 1,621,067.08 1,933,421.15 312,354.07 Licenses Lands and Upper Concessions, 2 Denkyira West 873,173.90 1,035,351.37 162,177.47 Fees, Licenses Twifo Hemang All revenue Lower sources except 3 Denkyira 174,113.41 335,758.38 161,644.97 Rates All revenue 4 Effutu 526,967.79 654,406.40 127,438.61 sources Land and Concession, Fees 5 Gomoa East 408,075.96 528,970.24 120,894.28 and Fines, Rent All revenue Awutu Senya sources except 6 East 1,901,716.49 1,788,964.56 (112,751.93) Licenses Rates, Lands & 7 Agona West 1,351,002.09 1,179,242.86 (171,759.23) Royalties
Disqualification for performance-based grant 132. Gomoa East did not qualify for the 2016 DDF investment allocation which provided the Assemblies with an average grant support of GH¢194,829.47. The Assembly’s failure was as a result of an embezzlement reported in an External Audit report. All the seven LGCSP participating Assemblies qualified for UDG grant disbursements in 2016. The grants disbursed by the Ministry of Local Government to the Assemblies are provided at Appendix B.
133. We urged the MLGRD and the Regional Coordinating Councils (RCC), which are the key monitoring Agencies for the management of DDF grant, to
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 39 intensify their supervision over the operations of Gomoa East Assembly to make them qualify for subsequent disbursements.
Operational Results 134. Thirteen Assemblies recorded surpluses mainly due to lower levels of expenditure as compared to their incomes. The highest surplus occurred at Komenda/Edina/Eguafo with GH¢3,567,573.44. Other Assemblies with significant surpluses were Hemang Lower Denkyira (GH¢2,825,328.00), Asikuma Odoben (GH¢2,337,341.58 and Upper Denkyira West (GH¢2,199,304.54) and Assin South (GH¢2,118,397.71). Seven Assemblies recorded deficits during the year, with Assin North recording the highest deficit of GH¢1,024,952.50.The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Summary of Findings and Recommendations
135. In contravention of FAR 15 Messrs Revsol Ltd, a private commissioned collector at Awutu Senya East collected an amount of GH¢551,0000.00 in 2016 but paid GH¢464,232.00 out of the collections to the Assembly leaving a balance of GH¢86,767.40. In a related issue, notwithstanding FAR 215 the Upper Denkyira West and Effutu Assembly had nine GCRs and an amount of GH¢22,881.00 unaccounted for due to ineffective supervision of revenue collections at the Assemblies. We recommended for the management of the Assemblies to use administrative and legal actions as well as the assistance of the police to recover the total amount of GH¢109,648.40 and retrieve the nine GCRs with their associated revenue collected from the culprits with sanctions.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 40 We also recommended that the Finance Officers should be disciplined for their non-effective supervisory role.
136. Staff at eight Assemblies owed a total amount of GH¢50,911.38 in unpaid advances, rent and unretired imprests due to inaction on the part of the Finance Officers to deduct the amounts from the salaries of the defaulters. To avoid burdening the Assemblies with possible bad debts, we recommended for the Finance Officer to recover the indebtedness from the salaries of the affected staff. In accordance with FAR 288, we also recommended the treatment of the unretired imprest as personal loans to the staff involved and recovery made as such in the absence of unaccountability.
137. Contrary to Regulations 39 and 39(2c) of the FAR, the Heads and Finance officers of four Assemblies disbursed a total of amount of GH¢274,918.89on fuel and other services but had no evidence to show that the Assemblies received value for the payments made. We recommended that failure to account for the payments with the relevant documents, the amounts should be recovered from the Coordinating Directors and Finance Officers .We also recommended that sanctions be imposed on them for not living up to their responsibility in the management of the resources of the Assemblies.
Details of Findings and Recommendations
Unaccounted Revenue – GH¢109,648.40 138. The Awutu Senya East Municipal Assembly engaged Messrs Revsol Ltd, a private company, to collect revenue from markets and lorry parks within the Municipality. As at 31 December 2016, Revsol had collected GH¢551,000.00 but accounted for only GH¢464,232.00 to the Assembly leaving GH¢86,767.40 outstanding in contravention to FAR 15. In a related developmentat Upper
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 41 Denkyira West, two revenue collectors failed to account for GH¢4,111.00 and nine GCRs while 21 restroom operators failed to account for GH¢18,770.00 of their collections to the Municipal Assembly. Shown below are the details. Amount Amount Amount No. Assembly Revenue type Collected accounted Outstanding for 1 Awutu Market 441,000.00 382,525.70 58,474.30 Senya East Lorry Park 95,500.00 81,706.90 13,793.10 Market (Not entered 14,500.00 - 14,500.00 in cash book)
4 Upper 9 GCRs 10,306.00 6,195.00 4,111.00 Denkyira West 5 Effutu Public toilets 18,770.00 - 18,770.00 operators Total 580,076.00 470,427.60 109,648.40
139. These occurred as a result of weak oversight in the collection and accounting for IGF revenue in the Assemblies. As a result the Assemblies’ stood risk of loss of their limited funds.
140. We recommended for the management of the Assemblies to use administrative and legal actions as well as the assistance of the police to recover the total amount of GH¢109,648.40 and retrieve the nine GCRs with their associated revenue collected from the culprits with sanctions. We also recommended that the Finance Officers should be disciplined for their non- effective supervisory role.
Unrecovered Assembly funds - GH¢50,911.38 141. Eight Assemblies were owed a total amount of GH¢150,911.38 in unpaid advances, rent and unretired imprests by staff. The debts had remained unrecovered due to inaction on the part of the Finance Officers to deduct the amounts from the salaries of the defaulters. Details are shown below:
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 42 No of Unpaid Unpaid Unretired No. Assembly Defaulters Advances Rent Imprest (GH¢) (GH¢) (GH¢) 1 Agona East 3,436.00 2 Agona West 6,486.30 3 Ajumako Enyan 10 2,841.00 Essiam Occupants 4 Cape Coast 22,570.00 5 Effutu 3,750.00 6 Ekumfi 8,203.08 7 Komenda Eguafo 2,125.00 8 Mfantseman 1,500.00 Total 30,556.30 6,277.00 14,078.08
142. Whilst the unpaid advances and rent could result in bad debts and would impact negatively on the cash position of the Assemblies, the unretired imprest presupposes that the amount had not been used in the interest of the Assemblies.
143. To avoid burdening the Assemblies with possible bad debts, we recommended for the Finance Officer to recover the indebtedness from the salaries of the affected staff. We also recommended the treatment of the unretired imprest as personal loans to the staff involved and recovery made as such in the absence of unaccountability.
Unaccounted payments - GH¢274,918.89 144. In violation of Section 7(1a) and (2) of the Public Financial Management Act (ACT 921) and Part VI Section 11 of the Financial Memorandum for district Assemblies as well as Regulations 39(1) and 39(2c of) the FAR, the Heads and Finance Officers of four Assemblies expended a total amount of
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 43 GH¢274,918.89on payments without any justification to evidence that these expenditure were made in the interest of Assemblies. The payments included alleged purchase of fuel and stores which were not substantiated, vouchers with no invoices or bills to show the services being paid for. Consequently we could not confirm whether the Assemblies received any value for the amount of GH¢274.918.89 expended in the absence of the relevant supporting documents. A summary of the payments are provided below.
Payment without Payments for fuel No. Assembly supporting documents not accounted for (GH¢) (GH¢) 1 Effutu 29,505.00 2 Gomoa East 212,976.17 3 Upper Denkyira East 25,453.72 4 Upper Denkyira West 6,984.00 238,429.89 36,489.00
145. We recommended that failure to account for the payments with the relevant documents, the amount should be recovered from the Coordinating Directors and Finance Officers .We also recommended that sanctions be imposed on them for not living up to their responsibility in the management of the resources of the Assemblies.
EASTERN REGION Introduction 146. The Eastern Region had26 MMDAs made up of 10 Municipal and 16 District Assemblies. The list of the 26 Assemblies, their Legislative Instruments (L.I.), District Capitals and status are given at Appendix A4.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 44 147. We conducted financial and compliance audits into the operations of all the 26 Assemblies. The results of their financial operations and the key and unresolved findings emanating from the audits are presented in paragraphs 123 to 150.
Financial Reporting
Submission of annual financial statements 148. Twenty-one Assemblies had by 28 February 2017 submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921). The outstanding five Assemblies are listed in Appendix A4.
Sources of Income 149. The 21 Assemblies received a total income of GH¢132,407,293.26 in 2016 from the sources indicated below. Income Amount % Component Internally Generated Funds 18,476,094.58 13.95 District Assemblies Common Fund 51,190,092.03 38.66 Government Salary Grant 38,604,150.65 29.16 District Development Facility/ 22,845,951.41 17.25 Urban Development Grant Other income sources 1,291,004.59 0.98 Total 132,407,293.26 100%
150. The Assemblies recorded an increase in income of GH¢16,692,684.58 over their 2015 figure of GH¢115,714,608.68. The 11 Assemblies listed below had significant increases in revenue while Lower Manya Krobo (GH¢4,311,747.41), West Akim (GH¢2,965,295.59), Akyemansa (GH¢289,195.48), Upper West Akim
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 45 (GH¢206,538.46), ended the year with drops in income by the amounts indicated. Total Income Margin of 2015 2016 Increase No. Assembly (GH¢) (GH¢) (GH¢) 1 Birim Central 6,337,763.61 10,063,465.73 3,725,702.12 2 Birim North 3,260,094.15 5,926,607.60 2,666,513.45 3 Birim South 3,541,281.56 5,952,719.18 2,411,437.62 4 Akuapem North 4,605,693.11 6,708,376.31 2,102,683.20 5 Upper Manya Krobo 3,697,829.27 5,424,878.90 1,727,049.63 6 Akuapem South 10,696,786.63 12,316,138.79 1,619,352.16 7 New Juaben 10,666,756.11 12,266,216.53 1,599,460.42 8 Fanteakwa 4,606,989.67 6,010,137.55 1,403,147.88 9 Kwahu West 5,234,782.16 6,580,387.67 1,345,605.51 10 Ayensuano 2,630,723.19 3,960,251.12 1,329,527.93 11 Yilo Krobo 5,936,194.20 6,994,493.20 1,058,299.00
IGF Performance 151. The total IGF collected by the 21 Assemblies amounted to GH¢18,476,094.58 and accounted for 13.95% of total income received. Fifteen Assemblies collected more revenue in 2016 than in 2015 and six collected lesser IGF in 2016. The two best performing Assemblies and their details are shown below: 2015 2016 Difference Sources of the No. Assembly (GH¢) (GH¢) (GH¢) increase Birim 587,178.35 2,313,891.76 Increased Royalties from 1 North 1,726,713.41 Newmont Ghana Ltd. New 3,525,315.52 4,346,143.77 Rates, Rent and 2 Juaben 820,828.25 Licensing Mechanisms
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 46 Disqualification for performance-based grant 152. Akwapim North, Lower Manya Krobo and New Juaben did not qualify for 2016 DDF investment grant which provided the Assemblies with an average support of GH¢194,829.47. The reasons for their disqualification are provided below. Grant No. Assembly Source Reasons for Disqualification ● Had issue of embezzlement in 2011 External Audit reports. Akwapim ● Did not fulfill the MC for requirement of 1 North DDF Meetings of the DPCU ● Did not fulfill requirement for holding at least Lower three Ordinary Meetings in the year Manya ● Had issue of embezzlement in 2011 External 2 Krobo DDF Audit reports Did not fulfill the Minimum conditions for New preparation of AAP and 80% of the programmes 3 Juaben DDF and projects in AAP confirming with MTDP.
153. All the six participating MMAs qualified for UDG 4 investment grant support for the year. The 2016 grant disbursements to the Assemblies by the Ministry of Local Government are provided at Appendix B.
154. We urged the MLGRD and the Regional Coordinating Councils (RCC), which are the key monitoring Agencies for the management of DDF grant, to intensify their supervision over the operations of the three Assemblies to make them qualify for subsequent disbursements.
Operational Results 155. With the exception of Birim Central which recorded a surplus of GH¢344,879.86 mainly due to the significant increase in its total income of GH¢3,725,702.12, all the Assemblies ended the year with deficits with New Juaben reporting the highest of GH¢1,160,017.76.The comparative incomes and
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 47 IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Summary of Findings and Recommendations
156. The Finance Officers at five Assemblies did not exercise effective oversight in the collection and accounting for revenue and as a result 24 Collectors did not account for revenue collection of GH¢107,063.60. We recommended to management to recover the amounts from the collectors with sanctions or hold the Finance Officers liable for their inaction leading to the losses and also take disciplinary action against them.
157. The Finance Officers and F&A Sub-Committees of New Juaben, Birim North and Atiwa Assemblies did not exercise effective review of their revenue collections and as a result 111 property and business owners defaulted in payment of property and other rates totaling GH¢273,167.77. We recommended for management to engage the F&A Sub-Committee to institute measures, including legal action, against the firms to recover the arrears of revenue due the Assemblies.
158. Twenty-four GCRs and a quantity of other value books were not accounted for by 35 collectors at the Birim Central, Denkyembour, Kwahu Affram Plains North Assemblies. In a related issue various value books with a face value of GH¢70,410.00 were not recorded in the stock register atNsawam- Adoagyiri Assembly. We recommended to management of the Assemblies to seek the assistance of the police for retrieval and accountability of the 24 GCRs and all other value forms/books with their revenue collection and sanctions imposed them and the finance officers for their ineffective supervision. For effective control and accountability, we also recommended for management of
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 48 Nsawam Adoagyiri to ensure that the value forms/books are taken on ledger charge in the stock register.
159. We could not authenticate a total amount of GH¢832,248.63 paid by Akyemansa and 21 other Assemblies to meet various expenditure either due to deficiencies in the payment records or lack of evidence of services performed by the recipients of the amounts. We recommended that in the absence of accountability, the amount should be recovered from the Coordinating Directors and Finance Officers for their poor management of the resources of the Assemblies.
160. Seven Assemblies were owed a total amount of GH¢125,713.78 by staff unpaid rent and salary advances as no action had been taken at the Assemblies to recover the indebtedness as and when they fell due. We recommended for the management to immediately recover the outstanding rent and salary advances from the salaries of the affected staff and put in place measures which would compel staff honour their obligation as and when they fall due.
Details of findings and recommendations
Revenue not accounted for - GH¢107,063.60 161. The Finance Officers at five Assemblies did not exercise effective oversight in the collection and accounting for revenue and the associated value books which allowed 24 Collectors not to account for GH¢107,063.60 in violation of FAR 15. The failings of the Officers breached Sections 28 and 29 of Part VIII of the Financial Memoranda which make Finance Officers to be responsible to examine the daily entries in the Revenue Collectors’ cash book and verify the existence of the amounts collected at least once a week. The
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 49 Assemblies would have mitigated losses of weekly collection if the Finance Officers had carried out their weekly supervisory roles. Below are the details: No. Assembly No. of Amount Type of Revenue Revenue GH¢ Collectors 1 Denkyembour 2 687.50 Miscellaneous 2 Nsawam Adoagyiri 4 87,135.00 Miscellaneous 3 Suhum 1 12,853.60 Miscellaneous 4 Upper Manya 1 500.00 Market Tickets Krobo 5 West Akim 16 5,887.50 Market Tickets Total 24 107,063.60 162. We also found that the Finance Officers did not take any remedial measures such as recovery from the salaries of the Collectors to minimise the losses to the Assemblies.
163. We recommended to management to recover the amounts from the collectors with sanctions or hold the Finance Officers liable for their inaction leading to the losses and also take disciplinary action against them.
Arrears of Revenue Collection - GH¢273,167.77 164. Part VIII Section 1 of the Financial Memoranda mandates Finance Officers to supervise and enforce the punctual collection of revenue and to take action to ensure that revenue collections are properly brought to account. The F&A Sub-Committee of the General Assemblies are also required under Part 1 Section 2(1) of the Financial Memoranda to assist the Assembly recover arrears of revenue which constitute losses if remain uncollected.
165. The Finance Officers and F&A Sub-Committees of New Juaben, Birim North and Atiwa Assemblies however did not exercise effective review of their
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 50 revenue collections and as a result, 111 property and business owners defaulted in the payment of property and other rates amounting to GH¢273,167.77. Details are shown below: No Assembly Type of Rev. No. of Defaulters Amount (GH¢) 1 New Juaben Property Rate 83 companies 27,126.40 2 Birim North Property Rate 17 companies 115,862.30 3 Atiwa Sundries 11 contractors 130,179.07 Total 273,167.77 166. Non recovery of revenue due the Assemblies results in their inability to undertake the various development programmes to the disadvantage of the community.
167. We recommended for management to engage the F&A Sub-Committee to institute measures, including legal action, against the defaulters to recover the arrears of revenue due the Assemblies.
Unaccounted/Poor Control over Value Books 168. Three Assemblies had 24 GCRs and 125 Market Tickets rolls not accounted for by 35 Revenue collectors in violation of FAR 215. Included are 115 market ticket rolls at Birim Central which had a face value of GH¢7,350.00. No action had been taken by management of the Assemblies against officials who facilitated the loss of the books and the associated revenue.
169. Contrary to Part VIII Sections 28 and 29 of the Financial Memoranda, the Finance Officers of the Assemblies had no evidence to show for their weekly review of the revenue records to identify promptly suppressed value books and take appropriate action to retrieve them from the collectors. The
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 51 Assemblies risk losing their limited funds which could have been channeled to fund programmes to the benefit of the community.
170. In a related issue we noted at the Nsawam-Adoagyiri Assembly that, 1,000 Minibus Stickers; 500 Truck stickers, 2,700 Taxi Stickers and 150 Building Permit Forms all with a total face value of GH¢70,410.00 were not recorded in the value books register for control and monitoring purposes contrary to Regulation 214 of the FAR. This has the tendency of undermining their use and control for accountability purposes as a result of which loss of funds to the Assembly cannot be ruled out. Below are the details: No. Assembly Market Tickets/ GCRs No. of Sundry value books Collectors 1 Birim Central 115 7,350.00 1 14 2 Denkyembour 10 8 9 3 Kwahu Affram Plains 15 12 North 4 Nsawam-Adoagyiri Sundry 70,410.00 value books Total 125 77,760.00 24 35
171. We recommended to management of the Assemblies to seek the assistance of the police for retrieval and accountability of the 24 GCRs and all other value forms/ books and the revenue collected with sanctions from the collectors and also sanctions imposed on the finance officers for their ineffective supervision. For effective control and accountability, we also recommended for management of Nsawam Adoagyiri to ensure that the value forms/books are taken on ledger charge on the stock register.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 52 Unaccounted payments - GH¢832,248.63 172. Contrary to Part VI Section 11 of the Financial Memorandum for District Assemblies ,Part IX Section 7 of the Financial Memorandum and Regulations 39(1) and 39(2c) of the FAR, twenty-two Assemblies expended a total amount of GH¢832,245.63 on payments with no evidence of value received. The payments had no supporting documents to justify that they were incurred in the interest of the Assemblies. Details are provided below: Unsupporte Unaccounted Unpresente Unaccounte No. Assembly d Payments Payments for d Vouchers d payments (GH¢) Stores (GH¢) for fuel 1 Akyemansa 10,097.00 2 Asuogyaman 19,073.00 10,224.25 3 Atiwa 12,592.11 4 Ayensuano 15,600.00 5 Birim Central 2,285.00 6 Birim North 12,102.00 8,249.00 7 Birim South 1,450.00 8 Denkyembour 34,175.75 9 East Akim 12,179.00 4,524.00 10 Fanteakwa 585.00 14,300.00 11 Kwaebibirem 65,071.71 26,219.98 12 Kwahu Afram 13,955.00 39,920.00 24,210.00 Plains North 13 Kwahu Afram 10,690.00 5,755.00 25,690.00 Plains South 14 Kwahu East 9,610.50 2,690.00 15 Kwahu South 9,437.00 16 Kwahu West 11,869.00 17 Lower Manya Krobo 43,116.00 12,752.00 18 Suhum 170,487.95 19 Upper Manya Krobo 39,729.00 20 Upper West Akim 5,920.00 21 West Akim 112,886.34 8,245.00 16,767.04 22 Yilo Krobo 6,591.00 13,200.00 Total 535,805.61 144,283.00 42,987.02 109,173.00
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 53 173. We found that the Finance Officers did not carry out periodic checks on the vouchers before filing. The Coordinating Directors and their Finance Officers should also have ensured that the relevant documents supported the payments before approving and authorizing payments respectively. In the absence of the relevant documents we could not authenticate the propriety of the payments. 174. We recommended that failure to justify the eligibility of the expenditure, the amounts should be recovered from the Coordinating Directors and Finance Officers for poor management of the resources of the Assemblies.
Unrecovered Assembly funds – GH¢125,713.78 175. Staff of seven Assemblies owed a total amount of GH¢125,713.78 in respect of unpaid advances and rent. We did not find any action by the Finance Officers to retrieve the amounts including source deduction from the defaulters’ salaries which have now become possible bad debts to the Assemblies. A breakdown of the amount of GH¢125,713.78 owed the five Assemblies is provided in the table below. No of Unpaid Unpaid Rent No. Assembly Defaulters Advances (GH¢) (GH¢) 1 Birim Central 37 Occupants 6,502.14 2 Birim North 7staff 2,160.00 42 Occupants 5,408.00 3 East Akim 20 Occupants 2,065.00 4 Kwahu South 7 Occupants 1,530.00 5 New Juaben 110 Occupants 99,494.00 6 Nsawam Adoagyiri 6,666.64 7 Suhum 25 Occupants 1,888.00 Total 2,160.00 123,553.78
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 54 176. We recommended for the management to immediately recover the outstanding rent and salary advances from the salaries of the affected staff and put in place measures which would compel staff honour their obligation as and when they fall due. GREATER ACCRA REGION Introduction 177. The Greater Accra Region had two Metropolitan, 10 Municipal and four District Assemblies during the 2016 financial year. The list of the 16 Assemblies, their Legislative Instruments (LI), District Capitals and status are given at Appendix A5.
178. We conducted financial and compliance audits into the operations of all the 16Assemblies. The results of their financial operations and the key and unresolved findings emanating from the audits are presented in paragraphs 154 to 180.
Financial Reporting
Submission of annual financial statements 179. Twelve Assemblies had by 28 February 2017 submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921). The four defaulting Assemblies are Ga Central, Ga East, Ga West and Kpone Katamanso.
Sources of Income 180. The 12 Assemblies received a total income of GH¢237,154,580.20 in 2016 from the sources indicated below.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 55 % Income Amount Component (GH¢) Internally Generated Funds 112,478,876.8 47.4 District Assemblies Common Fund 39,400,155.56 16.6 Government Salary Grant 21,081,878.67 8.9 District Development Facility 8,921,065.75 3.8 Urban Development Grant 34,102,039.63 14.4 GAMA (Sanitation Fund) 19,414,556.91 8.2 Other GoG Budgetary Support 1,756,006.91 0.7 Total 237,154,580.20 100.0
181. Ten of the Assemblies received more income in 2016 as compared to their 2015 figures. Only two Assemblies ended the year with decreases in total income. These were Ga South (GH¢1,183,309.65) and Accra Metro (GH¢1,183,309.65). The Assemblies with significant increases in income are shown below. Total Income Margin of No. Assembly 2015 2016 increase (GH¢) (GH¢) (GH¢) 1 Tema 34,303,950.97 44,605,316.40 10,301,365.43 2 La Nkwantanang 6,678,661.56 10,805,213.11 Madina 4,126,551.55 3 Ledzokuku – Krowor 11,670,903.71 15,614,933.63 3,944,029.92 4 Ashaiman 10,330,504.04 14,046,743.91 3,716,239.87 5 Adenta 10,024,704.56 13,483,013.82 3,458,309.26 6 La Dade-Kotopon 11,627,961.38 14,252,417.21 2,624,455.83 7 Shai / Osudoku 4,866,781.58 6,301,843.89 1,435,062.31
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 56 IGF Performance 182. IGF collected by the 12 Assemblies accounted for 47.4% of total income received. The Metropolitan and Municipal Assemblies generally collected higher IGF revenue mainly from Property Rates and Business Operating Permits. Accra Metro collected GH¢53,336,613.71 whilst Tema Metro collected GH¢23,887,435.88; both accounting for 68% of the total IGF collection in the Region.
183. The only Assembly with a drop in IGF collection was Ada West which decreased from GH¢680,482.00 in 2015 to GH¢414,882.41 in 2016. The seven Assemblies with the highest increases in IGF collection are listed below. Total IGF Margin of No. Assembly 2015 2016 increase (GH¢) (GH¢) (GH¢) 1 Accra 40,072,209.54 53,336,613.71 13,264,404.17 2 Ledzokuku-Krowor 4,306,966.45 8,962,066.29 4,655,099.84 3 Ga South 2,110,723.58 4,465,734.68 2,355,011.10 4 Tema 19,752,424.48 20,717,880.52 965,456.04 5 La Nkwantanang 3,117,057.80 3,933,452.04 Madina 816,394.24 6 Adenta 4,661,319.00 5,405,618.07 744,299.07 7 La Dade-Kotopon 5,885,166.23 6,514,879.02 629,712.79
Disqualification for performance-based grant 184. All the 16 Assemblies qualified for DDF allocations in 2016. Adenta and Ga South Municipal Assemblies however did not qualify for UDG 4 allocations disbursed by the Ministry of Local Government in 2016. The average allocations for the 2016 UDG 4 to the Municipal Assemblies was GH¢1,552,808.67. The 2016 grant disbursements to the Assemblies by the Ministry of Local Government
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 57 are provided at Appendix B5. The reasons for their disqualification are provided below. Grant No. Assembly Source Reasons for Disqualification DDF Performance Measures Score was less 1 Adenta UDG than the National DDF Average Score of 86.4 DDF Performance Measures Score was less 2 Ga South UDG than the National DDF Average Score of 86.4
185. We urged the MLGRD and the Greater Accra Regional Coordinating Council which are the key monitoring Agencies for the management of the UDG grant, to intensify their supervision over the operations of the two Assemblies to make them qualify for subsequent disbursements.
186. Operational results 187. Seven Assemblies ended the year with deficits of GH¢1,824,324.30 resulting from excess expenditure over income. The five Assemblies with surpluses were Accra Metro (GH¢2,865,858.37), Adenta (GH¢1,349,187.60), Tema (GH¢804,891.42), La Dade-Kotopon (GH¢737,642.57) and Ningo/Prampram (GH¢190,801.12). The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Summary of Findings and Recommendations
188. Revenue Collectors in Accra Metro, Ledzokuku-Krowor and Ga South Assemblies failed to account for a total amount of GH¢167,564.12, being collections of restroom fees and others to the Assemblies contrary to Regulation 15 of the FAR. We recommended for the management to take all necessary action including legal means for recovery of the amount of GH¢167,564.12 from the defaulting collectors with sanctions.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 58 189. Revenue Collectors at Accra Metro and Ledzokuku-Krowor Assemblies did not account for 69 GCRS and an unspecified amount of revenue collected with the books but no penal action had been taken against them by the Assemblies. We recommended that management should seek the assistance of the police to retrieve the value books and the associated revenue with sanctions from the revenue collectors and also sanction the Finance Officers for their ineffective supervision over the collection and accounting of value books.
190. In contravention of FAR 39(1) and 39(2c), four Assemblies paid a total amount of GH¢221,250.48 vide 60 payment vouchers that were not accounted for and also an amount of GH¢7,119.77 was withdrawn from the bank account of Ledzokuku-Krowor Assembly without any payment vouchers to show the purpose of the payment. We recommended that in the absence of accountability, the Coordinating Directors and Finance Officers of the Assemblies involved should be held responsible to refund the amount of GH¢228,370.25 into their Assemblies’ accounts.
191. Total unearned salaries of GH¢4,130.38 were credited to the salary bank accounts of two separated staff of the Ashiedu-Keteke Sub-Metro under the Accra Metro Assembly.We also noted that fourteen separated staff of Ablekuma Sub-Metro received a total amount of GH¢5,741.71 into their salary bank accounts as unearned salary. We recommended to management of the Assemblies to request the banks to transfer the unearned salaries into Government chest otherwise the Coordinating Directors and Finance Officers be held liable for any withdrawals made from the salary payments.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 59 Details of Findings and Recommendations
Revenue collected not accounted for – GH¢167,564.12 192. Contrary to Regulation 15 of the FAR, twenty-one restroom operators within the Accra Metro failed to pay collected restroom user fee of GH¢92,172.00 to the Assembly. Other unaccounted revenue occurred at Ledzokuku Krowor where 51 restroom operators suppressed GH¢43,070.00 and Ga South where 17 Revenue Collectors did not account for GH¢32,322.12 revenue collections to the Assemblies. 193. Revenue losses would impact negatively on the Assemblies development agenda. Provided below are the details: No. Assembly No. of Revenue Amount Collectors (GH¢) 1 Accra Metro: Ashiedu Keteke Sub – Metro 16 toilet operators 77,460.00 Ablekuma South Sub – Metro 5 toilet operators 14,712.00 2 Ledzokuku – Krowor Municipal 51 toilet operators 43,070.00 3 Ga South Municipal 17 revenue 32,322.12 collectors Total 167,564.12
194. We recommended for the management to take all necessary action including legal means for recovery of the amount of GH¢167,564.12 from the defaulting collectors with sanctions.
Unaccounted value books 195. Notwithstanding FAR 215, revenue collectors of the Asheidu Keteku sub- Metro of the Accra Metro Assembly did not account for five GCRs with their associated revenue. Ledzekuku-Krowor Municipal Assembly also recorded 64 unaccounted GCRs and an unspecified amount of revenue collected with the
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 60 books. At the time of our audit, no action had been taken against the defaulters for recovery of the books and amounts collected with the revenue collectors still at post.
196. We blamed the Finance Officers for their ineffective supervision over the collection and accounting of value books which lead to loss of funds to the Assemblies.
197. We recommended that management should seek the assistance of the police to retrieve the value books and the associated revenue with sanctions from the revenue collectors and also sanction the Finance Officers for their ineffective supervision over the collection and accounting of value books.
Unaccounted payments – GH¢228,370.25 198. Four Assemblies in contravention to Regulations 39(1) and 39(2c) paid a total of GH¢221,250.48 vide 60 payment vouchers which had no invoices or memos to indicate the services the Assemblies paid for.
No. Assembly No. of Amount ( GH¢) PVs 1. AshieduKeteke Sub-Metro (AMA) 7 10,294.05 2. LedzokukuKrowor 5 27,266.82 3. Ga South Municipal 6 13,600.64 4. NingoPrampram 60 170,088.97 Total 221,250.48
199. We also found two cash withdrawals in the sum of GH¢7,119.77 on bank statements at Ledzekuku-Krowor Assembly which had no entries in the cash books or associated payment vouchers to support.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 61 200. We opined that the failure of the Coordinating Directors and their Finance Officers to ensure that the relevant documents supported the payments before authorization and approval contributed mainly to the anomaly.
201. As such in the absence of the relevant supporting documents, we could not validate whether the Assemblies received any value for the payments made.
202. We recommended that in the absence of accountability, the Coordinating Directors and Finance Officers of the Assemblies involved should be held responsible to refund the amount of GH¢228,370.25 into their Assemblies account.
Unearned Salaries – GH¢59,878.09 203. Total unearned salaries of GH¢4,130.38 was credited to the salary bank accounts of two separated staff of the Ashiedu-Keteke Sub-Metro under the Accra Metro Assembly. The payments were in respect of their salaries from July to December 2016.
204. The salary bank accounts of fourteen separated staff of Ablekuma Sub- Metro were also wrongly credited with unearned salaries totaling GH¢5,741.71. Contrary to FAR 298 (3b) management of the two Sub-Metros however had no evidence to show that it requested the banks to stop any withdrawals from the accounts and transfer the unearned amounts into the designated Government account.
205. The payment for unproductive work by the state constitutes loss of state funds and a drain on government limited funds.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 62 206. We recommended to management of the Assembly to request the banks to transfer the unearned salaries into Government chest otherwise the Coordinating Director and Finance Officer be held liable for any withdrawals made from the salary payments.
NORTHERN REGION Introduction 207. The Northern Region had one Metropolitan, two Municipal and 23 District Assemblies making up 26 MMDAs. A list of the 26 Assemblies, their Legislative Instruments (LI), District Capitals and status are given at Appendix A6.
208. We conducted financial and compliance audits into the operations of all the 26 Assemblies. The results of their financial operations and the key and unresolved findings emanating from the audits are presented in paragraphs 184 to 201.
Financial Reporting
Submission of annual financial statements 209. Twenty-four Assemblies had by 28 February 2017 submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921). Bunkpurugu/Yunyoo and Savelugu/Nanton Assemblies did not submit their 2016 financial statements for our validation.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 63 Sources of Income 210. The 24 Assemblies received a total income of GH¢153,449,770.38 in 2016 from the sources indicated below: Income Amount Component (GH¢) % Internally Generated Funds 8,243,913.88 5.40 District Assembly Common Fund 54,495,943.50 35.51 Govt. Salary Grant 22,999,996.86 14.99 District Development Facility/ Urban Development Grant 30,195,287.79 19.68 Other Sources of Income 37,514,629.15 24.45
211. The 24 Assemblies recorded an increase in income of GH¢20,326,946.41 over their 2015 figure of GH¢133,122,823.97. Nine of the Assemblies listed below had significant increases in revenue while Bole (GH¢3,429,575.75), Chereponi (GH¢507,621.41), Nanumba South (GH¢476,891.22), and North Gonja (GH¢276,559.23), ended the year with decrease in income by the amounts indicated. Total Income Margin of 2015 2016 Increase No. Assembly (GH¢) (GH¢) (GH¢) 1 Zabzugu 3,213,364.87 6,529,389.27 3,316,024.40 2 Tamale 17,023,482.09 20,127,137.95 3,103,655.86 3 Mamprugu-Moagduri 1,184,691.35 3,800,537.93 2,615,846.58 4 West Mamprusi 6,176,982.90 8,281,970.15 2,104,987.25 5 West Gonja 4,040,240.75 5,698,734.20 1,658,493.45 6 East Mamprusi 6,726,383.79 8,314,677.60 1,588,293.81 7 Yendi 6,312,497.42 7,880,262.74 1,567,765.32 8 Karaga 3,622,505.16 4,835,714.30 1,213,209.14 9 Central Gonja 5,610,940.86 6,631,542.14 1,020,601.28
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 64 IGF Performance 212. IGF revenue collected by the 24 Assemblies accounted for 5.4% of total income received. Nineteen Assemblies collected more revenue in 2016 than in 2015 mainly from lands, concessions, licenses, fees and fines. The best performing Assembly was West Gonja which exceeded its 2015 collection of GH¢206,552.61 by GH¢418,464.86. The Assemblies with decreases in IGF collection over their 2015 performance are listed below. Total Income Margin of 2015 2016 Decrease No. Assembly (GH¢) (GH¢) (GH¢) 1 Tamale 2,666,355.18 1,459,412.45 1,206,942.73 2 Bole 1,287,086.32 882,715.16 404,371.16 3 Central Gonja 773,252.03 736,369.15 36,882.88 4 East Mamprusi 98,909.49 68,526.89 30,382.60 5 North Gonja 102,206.92 93,822.70 8,384.22
DDF and UDG grant support to the Assemblies 213. All the 24 Assemblies qualified for DDF grant and the two LGCSP participating MMAs, i.e. Tamale Metro and Yendi Municipal, also qualified for UDG grant disbursed by MLGRD for the 2016 financial year. The Assemblies received an average of GH¢432,000.00 for DDF Capacity Support, GH¢194,000.00 for DDF Investment and GH¢1,552,000.00 for UDG Investment projects. The grants disbursed by the Ministry of Local Government and Rural Development to the Assemblies are provided at Appendix B.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 65 Operational Results 214. Out of the 24 Assemblies, 14 overspent their 2016 incomes by GH¢12,559,145.85. The four Assemblies with the highest deficits were Tamale Metro (GH¢-2,627,581.18), East Gonja (GH¢-1,510,512.22), Nanumba North (GH¢-1,315,822.77) and Tatale Sanguli (GH¢-1,057,060.56). The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Summary of Findings and Recommendations
215. Ineffective supervision over collection and accounting for IGF revenue by the Finance Officers allowed revenue collectors in four Assemblies to suppress an amount of GH¢29,350.00 of their collections. We recommended for the amounts to be recovered immediately from the collectors with sanctions and the Finance Officers reprimanded for ineffectiveness.
216. Five assemblies expended an amount of GH¢33,404.00 on supplies with no evidence of delivery of the alleged items. We recommended that the Coordinating Directors and Finance Officers should be held responsible to refund the total amount of GH¢33,404.00 into the Assemblies account in the absence of the relevant document evidencing delivery and providing an effective audit trail.
217. Central Gonja and two other Assemblies were owed a total of GH¢128,200.50 in unretired imprest and unpaid rent by staff with no evidence of demand on the defaulters to settle their indebtedness to the Assemblies. We recommended that failure to account for the imprest, the amount should be
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 66 treated as personal advance to the imprest holders and recovered immediately from the salaries of the defaulters and same with the rent arrears.
Details of findings and recommendations
Unaccounted revenue – GH¢29,350.00 218. Ineffective supervision over collection and accounting for IGF revenue by the Finance Officers allowed revenue collectors in four Assemblies to suppress an amount of GH¢29,350.00 of their collections in violation of FAR 15. We also found that the Finance Officers did not report the losses to management for the amounts to be deducted from the salaries of the Collectors involved or from their guarantors. None of the Collectors involved was penalized for the offence. Shown in the table are the details: No. Assembly Amount (GH¢) 1 Chereponi 3,400.00 2 Gushiegu 5,550.00 3 Karaga 1,800.00 4 Kpandai 18,600.00 Total 29,350.00
219. The practice puts the Assemblies at the risk of losing their limited funds and stalling its planned programmes.
220. We recommended for the amounts to be recovered immediately from the collectors with sanctions and the Finance Officers reprimanded for ineffectiveness.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 67 Unaccounted payments – GH¢33,404.00 221. Unaccounted payments occurred at five Assemblies where payments for goods and services were made with no evidence of supply to the Assemblies. The payments vouchers were without invoices and other relevant documents to justify that the expenditures were made in the interest of the Assemblies in violation of FAR 39 (1) and 39 (2c). Shown below are the details. No. Assembly Unsupported Payments (GH¢) 1 East Gonja 5,679.00 2 Nanumba North 11,165.00 3 West Gonja 1,900.00 4 West Mamprusi 9,000.00 5 Yendi 5,660.00 33,404.00
222. The failure of the authorizing officers to ensure that the relevant document were attached to the payments prior to discharging their responsibilities mainly contributed to the anomaly. By this act the loss of funds to the Assemblies cannot be ruled out.
223. We recommended that the Coordinating Directors and Finance Officers should be held responsible to refund the total amount of GH¢33,404.00 into the Assemblies account in the absence of the relevant document evidencing delivery and providing an effective audit trail.
Assembly funds with staff – GH¢128,200.50 224. The Finance Officer at Central Gonja granted imprests for officials to undertake Assembly activities but the amounts were neither accounted for nor
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 68 refunded into the Assembly’s account. Even though Finance Officers were required to ensure retirement of the imprests we found no demands on the imprest holders to account for the amounts. Consequently we were unable to validate whether the amount had been used in the interest of the Assembly.
225. The amounts were also not converted into advances for recovery from the salaries of the imprest holders contrary to FAR 288(1).
226. Chereponi and Gushiegu also recorded unpaid rent by staff as the Finance Officers did not recover the outstanding amounts from the salaries of the defaulters. As a result, the Assemblies would have difficulty in renovating its residential accommodation and might not serve the purpose for building. Details of the indebtedness are shown below: Unpaid Rent Unretired Imprest No. Assembly 1 Central Gonja 123,040.50 2 Chereponi 3,000.00 3 Gushiegu 2,160.00 Total 5,160.00 123,040.50
227. We recommended that failure to account for the imprest, the amount should be treated as personal advance to the imprest holders and recovered immediately from the salaries of the defaulters and same with the rent arrears.
UPPER EAST REGION Introduction 228. The Upper East Region had three Municipal and 10 District Assemblies during the 2016 financial year. A list of the 13 Assemblies, their Legislative Instruments (LI), District Capitals and status are given at Appendix A7.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 69
229. We conducted financial and compliance audits into the operations of all the 13 Assemblies. The results of their financial operations and the key and unresolved findings emanating from the audits are presented in paragraphs 205 to 223.
Financial Reporting
Submission of annual financial statements 230. Ten Assemblies submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921). The three defaulting Assemblies were Bolga Municpal, Kassena Nankana West and Nabdam.
Sources of Income 231. The 10 Assemblies received a total income of GH¢54,959,200.72 in 2016 from the sources indicated below. Income Amount % Component (GH¢) Internally Generated Funds 3,270,878.75 5.95 District Assemblies Common Fund 23,165,830.16 42.15 Government Salary Grant 9,718,808.96 17.68 District Development Facility 7,884,772.02 14.35 Urban Development Grant 2,112,080.91 3.84 Other GoG Budgetary Support 8,806,829.92 16.03 Total 54,959,200.72 100%
232. Five of the Assemblies received a total amount of GH¢6,281,514.06 more than they did in 2015 while the remaining five recorded decreases which also
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 70 amounted to GH¢1,984,761.91. The comparative 2015/2016 figures of the Assemblies with increases in income are given below.
Total Income Margin of No. Assembly 2015 2016 increase (GH¢) (GH¢) (GH¢) 1 Bongo 7,255,555.13 4,959,791.06 2,295,764.07 2 Bawku Municipal 8,178,706.40 5,924,888.40 2,253,818.00 3 Bawku West 6,793,600.93 5,718,198.72 1,075,402.21 4 Builsa South 3,219,297.88 2,606,082.90 613,214.98 5 Binduri 4,510,886.99 4,467,572.19 43,314.80
IGF Performance 233. IGF collected by the 10 Assemblies accounted for 5.95% of total income received. Four Assemblies collected more IGF in 2016 than in 2015 with Bawku West recording the highest increase of GH¢165,764.00. The worse performing Assemblies are listed below.
Total IGF Margin of No. Assembly 2015 2016 Decrease (GH¢) (GH¢) (GH¢) 1 Talensi 243,852.26 434,868.56 (191,016.30) 2 Kassena Nankana East 918,366.64 1,095,018.05 (176,651.41) 3 Garu-Tempane 138,913.28 274,725.78 (135,812.50) 4 Builsa South 97,095.92 126,957.45 (29,861.53) 5 Bongo 226,060.01 273,073.29 (47,013.28) 6 Binduri 43,351.30 34,618.86 (8,732.44)
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 71 DDF and UDG grant support to the Assemblies 234. All the 10 Assemblies qualified for DDF grant disbursed by MLGRD which provided the Assemblies with an average of GH¢432,000.00 for Capacity Support and GH¢194,000.00 for Investment projects. Bolga and Bawku Miunicpals also qualified for UDG grant allocations for the 2016 financial year which also provided the MMAs with an average of GH¢1,552,000.00 for Investment projects. The 2016 grant disbursements to the Assemblies by the Ministry of Local Government are provided at Appendix B.
Operational Results 235. All 10 Assemblies reported deficits in the sum of GH¢6,708,773.45 with Bawku Municipal having the highest deficit of GH¢1,506,494.85 followed by Pusiga with GH¢1,084,843.97. The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Summary of findings and recommendations
236. Four Assemblies recorded a total amount of GH¢67,301.75 revenue collected not accounted for during the year. We recommended for the amounts to be recovered from the collectors or their guarantors with sanctions and also recommended for the Finance Officers to be sanctioned for poor supervision over revenue collection.
237. Thirty-nine occupants of Market sheds and stores owed the Builsa North Assembly a total amount of GH¢29,751.50 being unpaid annual rental of the facilities as at October 2016. We recommended to the Assembly to take the
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 72 necessary action to immediately recover the outstanding amounts from the defaulters.
238. In contravention of FAR 39(1) and 39(2c), unaccounted payments occurred at Bawku West and three other Assemblies where a total amount of GH¢29,393.30 was paid for supplies that either lacked the relevant supporting documents or were not delivered. We recommended that failure to justify the eligibility of the payments, the Coordinating Directors and their Finance Officers should be held liable to refund the amounts to the Assemblies with sanctions for not discharging their duties with utmost care.
239. Thirty-three staff of Builsa North Assembly occupying official accommodation were in arrears of rent payments amounting to GH¢32,507.00 as at October 2016. Other staff indebtedness occurred at Bolga Assembly where officials granted imprests for assignments were yet to account for an amount of GH¢1,350.00 to the Assembly. We recommended to the management that in the absence of accountability, the unretired imprests should be converted to personal advances of the imprest holders and recovered accordingly in accordance with FAR 288(1) and also the rent arrears should be recovered from salaries of the defaulters.
Details of findings and recommendations
Unaccounted revenue –GH¢67,301.75 240. Four Assemblies had a total amount of GH¢67,301.75 revenue collected not accounted for during the year contrary to Regulation 15 of the FAR. The highest loss occurred at Bawku West where the cashier lodged GH¢143,605.00 to bank out of GH¢204,406.00 revenue collected leaving an amount of GH¢60,801.00 outstanding. The Finance Officers slacked in their weekly checks to reconcile amounts collected with entries in the GCRs and cash book.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 73 Management of the Assemblies are yet to recover the amounts and sanction the Collectors involved. In the tabled below are the details. Amount Unaccounted No. Assembly Collected Amount Paid Amount GH¢ GH¢ GH¢ 1 Bawku West 204,406.00 143,605.00 60,801.00 2 Bolga 619,268.25 614,713.00 4,555.25 3 Bongo 26,846.50 26,182.00 664.50 4 Garu-Tempane 1,281.00 Total 67,301.75
241. We recommended for the amounts to be recovered with sanction from the collectors or their guarantors and also recommended sanctions imposed on the Finance Officers for poor supervision over revenue collection. Uncollected revenue – GH¢29,751.50 242. Thirty-nine occupants of Market sheds and stores owed a total amount of GH¢29,751.50 to the Builsa North Assembly resulting from non-payment of annual rentals of the facilities as at October 2016. No action has however been taken by the Assembly to compel them settle their indebtedness and this could lead to revenue losses.
243. We recommended to the Assembly to take the necessary action to immediately recover the outstanding amounts from the defaulters.
Unaccounted payments – GH¢29,393.30 244. Unaccounted payments occurred at Bawku West and three other Assemblies where a total amount of GH¢29,393.30 was paid for supplies that either lacked the necessary supporting documents or were not delivered. The Finance Officers had no effective internal measures to routinely review payment documentation for corrective measures to be taken on gaps. Besides,
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 74 the Coordinating Directors and their Finance Officers did not ensure that payments were due prior to authorization and approval in contravention to FAR 39 (1) and 39(2c). Payments not Payments for supplies No. Assembly accounted for not delivered 1 Bawku West 2,520.00 2 Bongo 17,985.90 3 Garu Tempane 4,147.40 4 Talensi 4,740.00 Total 26,873.3 2,520.00
245. We recommended that failure to justify the eligibility of the payments, the Coordinating Directors and their Finance Officers should be held liable to refund the amounts to the Assemblies with sanctions for not discharging their duties with utmost care.
Indebtedness of Assembly staff – GH¢34,157.00 246. Thirty-three officials of Builsa North who had been allocated official accommodation owed the Assembly a total amount of GH¢32,507.00 as at October 2016.
247. Consequently this would pose renovation of staff accommodation challenges to the Assembly because of funding constraints and invariably might not be able to beused for its intended purpose.
248. At the Bolga Assembly, staff who had been granted imprests to undertake official assignments had not accounted for balances amounting to GH¢1,350.00. We could as a result not validate whether the amount was expended in the interest of the Assembly.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 75 249. We recommended to the management that in the absence of accountability, the unretired imprests should be converted to personal advances of the imprest holders and recovered accordingly in accordance with FAR 288(1) and also recover the rent arrears from salaries of the defaulters.
UPPER WEST REGION Introduction 250. The Upper West Region had 11 Assemblies in 2016 made up of one Municipal and 10 District Assemblies. A list of the 11 Assemblies, their Legislative Instruments (LI), District Capitals and status are given at Appendix A8.
251. We conducted financial and compliance audits into the operations of all the 11 Assemblies. The results of their financial operations and the unresolved key findings emanating from the audits are presented in paragraphs 227 to 245.
Financial Reporting
Submission of annual financial statements 252. All the 11 Assemblies submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921).
Sources of Income 253. The 11 Assemblies received a total income of GH¢55,180,196.05 in 2016 from the sources indicated below.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 76 Income Amount % Component Internally Generated Funds 3,269,907.00 5.9 District Assemblies Common Fund 25,669,456.30 46.5 Government Salary Grant 8,654,826.27 15.7 District Development Facility 8,774,278.12 15.9 Urban Development Grant 1,356,367.39 2.5 Other sources of income 7,455,360.97 13.5 Total 55,180,196.05 100 254. The Assemblies on the whole ended the year with a net decrease in income of GH¢13,454,037.96 as compared to their 2015 income of GH¢68,634,234.01. Only three of the Assemblies, namely Daffiama-Bussie-Issa, Sissala West and Jirapa received more income in 2016. The margin of increases were GH¢736,883.20, GH¢485,927.93 and GH¢180,228.85 respectively. The remaining eight Assemblies as detailed below recorded significant drops in their total incomes due to lower inflows from the District Assemblies Common fund, School Feeding grant, Internally Generated Funds and the Sustainable Rural Water and Sanitation Programme. Total Income Margin of No. Assembly 2015 2016 decrease (GH¢) (GH¢) (GH¢) 1 5,450,233.56 Wa West 9,923,686.22 (4,473,452.66) 2 5,202,178.57 Wa East 8,522,386.42 (3,320,207.85) 3 3,866,578.84 Lambussie-Karni 5,898,551.54 (2,031,972.70) 4 7,990,311.37 Wa 9,497,430.36 (1,507,118.99) 5 6,287,482.78 Nadowli Kaleo 7,512,244.90 (1,224,762.12) 6 3,584,511.14 Lawra 4,446,498.32 (861,987.18) 7 5,558,610.88 Sissala East 6,305,211.98 (746,601.10) 8 3,440,462.42 Nandom 4,131,437.76 (690,975.34)
IGF Performance 255. IGF revenue collected by the 11 Assemblies amounted to GH¢3,269,007.11 or 5.9% of their total income of GH¢55,180,196.05 and it
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 77 exceeded their 2015 total IGF collected by GH¢376,189.15. Two Assemblies ended the year with decreases in IGF. These were Lawra with a decrease of GH¢33,844.37 and Wa Municipal with a decrease of GH¢196,241.58. The Assemblies which recorded increased IGF revenue are provided below. Total IGF Margin of No. Assembly 2015 2016 (GH¢) increase (GH¢) (GH¢) 1 106,777.67 Wa West 285,542.20 178,764.53 2 88,255.00 Lambussie-Karni 239,054.61 150,799.61 3 70,180.53 Nandom 131,737.74 61,557.21 4 123,642.06 Nadowli Kaleo 180,608.05 56,965.99 5 306,063.70 Sissala West 358,162.36 52,098.66 6 432,413.87 Wa East 477,922.40 45,508.53 7 520,592.90 Sissala East 562,096.17 41,503.27
DDF and UDG grant support to the Assemblies 256. All the 11 Assemblies qualified for DDF grant disbursed by MLGRD which provided the Assemblies with an average of GH¢432,000.00 for Capacity Support and GH¢194,000.00 for Investment projects. Wa Miunicpal, the only LGCSP participating Assembly, also qualified for UDG grant allocations for the 2016 financial year and received a total amount of GH¢1,356,367.39 for investment projects. The 2016 grant disbursements to the Assemblies by the Ministry of Local Government are provided at Appendix B.
Operational Results 257. All 11 Assemblies reported deficits for the year with Wa Municipal having the highest deficit of GH¢1,527,364.28 followed by Wa West with GH¢854,625.44. The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 78 Summary of findings and recommendations
258. A Revenue Collector at Wa Municipal and five Area Councils under Nadowli Assembly did not account for cash and value forms totaling GH¢15,639.60 during the year. We recommended to the management to recover the amounts from the salaries of the defaulting collectors with sanctions.
259. Fourteen GCRs issued to five Revenue Collectors at Daffiama-Bussi-Issa had not been accounted to the Assembly. We recommended that management should seek the assistance of the police to retrieve the value books and amount collected from the collectors with sanctions or their guarantors without delay.
260. At Daffiama-Bussie-Issa and two other Assemblies, 35 payment totaling GH¢62,021.14 lacked the relevant documents to authenticate that the expenditure were incurred in the interest of the Assembly contrary to FAR 39(1) and 39(2c). We recommended that failure to justify that the expenditure was incurred in furtherance of the Assembly’s programmes, the amount should be recovered from the Coordinating Directors and Finance Officers who authorized and approved the payments.
261. Contrary to Section 117(1) of the Income Tax Act, 2015 (ACT 896), Wa Municipal and three other Assemblies did not remit a total withheld taxes of GH¢159,683.93 from payments made to suppliers of goods and services to the Ghana Revenue Authority. We recommended to the management to remit the amounts to the Ghana Revenue Authority to avoid penalty payments otherwise any avoidable cost incurred should be recovered from the Finance Officers.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 79 Details of findings and recommendations
Unaccounted revenue – GH¢15,639.60 262. A Revenue Collector at Wa Municipal did not account for GH¢3,448.00 of his collections for the year. Five Area Councils under Nadowli Assembly also did not account for value forms with a total face value of GH¢12,191.60. We did not find any punitive action taken against the offenders who were still at post at the time of our audits. The inaction of the collectors have resulted in the loss of funds amounting to GH¢15,639.60.
263. We recommended to the management to recover the amounts from the salaries of the defaulting collectors with sanctions.
Unaccounted GCRs 264. In violation of Regulation 214 of the FAR, fourteen GCRs issued to five Revenue Collectors at Daffiama-Bussi-Issa had not been accounted to the Assembly. At the time of our audits, management had not instituted any punitive measures against the collectors who were all at post. This would result in the loss of the Assembly’s revenue.
265. We recommended that management should seek the assistance of the police to retrieve the value books and amount collected from the collectors or their guarantors without delay and with sanctions.
Unaccounted payments- GH¢62,021.14 266. Contrary to Part VI Section 11 and Part IX Sections 1 and 7 of Financial Memoranda for District Assemblies 35 payments totaling GH¢62,021.14, at Daffiama-Bussie-Issa and two other Assemblies lacked the relevant supporting documents to authenticate that the expenditure were due and incurred in the
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 80 interest of the assemblies. This infraction is also contrary to FAR 39(1) and 39(2c) and consequently we could therefore not confirm the eligibility of the payment. Shown below are details. Payments not Payments No. Name of Assembly No. of accounted for without PVs (GH¢) PVs (GH¢) 1 Daffiama, Bussie, Issa 5 3,766.00 2 Nandom 4 26,545.00 3 Wa Municipal 2 10,100.00 24 21,610.14 Total 35 40,411.00 21,610.14
267. We recommended that failure to justify that the expenditure was incurred in furtherance of the Assembly’s programme, the amount should be recovered from the Coordinating Directors and Finance Officers who authorized and approved the payments with sanctions.
Failure to remit taxes - GH¢159,683.93 268. Sections 117(1) of the Income Tax Act, 2015 (ACT 896) requires withholding agents to deduct and remit withholding taxes form payments made for goods and services above a specified threshold to the Commissioner General within 15 days after the end of the month in which the payment subject to withholding tax was made.
269. Wa Municipal and three others however did not remit a total amount of GH¢159,683.93 being taxes withheld from payments made to suppliers of goods and services to the Ghana Revenue Authority. Details are as follows:
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 81 No. Name Of Assembly Amount (GH¢) 1 Wa Municipal 9,614.88 2 Wa East 120,197.01 3 Sissala West 2,095.89 4 Sissala East 27,776.15 Total 159,683.93
270. We recommended to the management to remit the amounts to the Ghana Revenue Authority to avoid penalty payments otherwise any avoidable cost incurred should be recovered from the Finance Officer.
VOLTA REGION Introduction 271. The Volta Region had five Municipal and 20 District Assemblies during the 2016 financial year. A list of the 25 Assemblies, their Legislative Instruments (LI), District Capitals and status are given at Appendix A9.
272. We conducted financial and compliance audits into the operations of all the 25 Assemblies. The results of their financial operations and the key and unresolved findings emanating from the audits are presented in paragraphs 248 to 273.
Financial Reporting
Submission of annual financial statements 273. All 25 Assemblies submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921).
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 82 Sources of Income 274. The 25 Assemblies received a total income of GH¢123,127,395.93 in 2016 from the sources indicated below. Income Amount % Component (GH¢) Internally Generated Funds 9,169,310.96 7.45 District Assemblies Common Fund 58,191,788.75 47.26 Government Salary Grant 24,342,941.36 19.77 District Development Facility 13,227,127.12 10.74 Urban Development Grant 8,551,254.66 6.95 Other sources of income 9,644,973.08 7.83 Total 123,127,395.93 100%
275. Nineteen of the Assemblies received more income in 2016 than in 2015 with Ho Municipal reporting a total income of GH¢15,535,757.34, which was twice more than its 2015 collections of GH¢7,581,030.80. The income upsurge resulted mainly from a grant of GH¢3,400,141.81 from the Ghana Urban Management Pilot Programme which was not available to the Assembly in 2015, and UDG grant of GH¢3,339,925.64 in 2016 which exceeded its 2015 allocation of GH¢1,100,732.28.
276. The remaining six Assemblies recorded a total decrease in income of GH¢2,363,411,04 with Keta Municipal recording the highest shortfall of GH¢1,083,173.40. The comparative 2015/2016 incomes of Assemblies with significant increases are given below.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 83 Total Income Margin of No. Assembly 2015 2016 increase (GH¢) (GH¢) (GH¢) 1 Ho 7,581,030.80 15,535,757.34 7,954,726.54 2 Hohoe 6,807,140.49 9,652,162.15 2,845,021.66 3 Akatsi South 3,736,305.47 5,331,677.03 1,595,371.56 4 Krachi East 3,401,202.12 4,880,560.32 1,479,358.20 5 Kadjebi 2,759,070.89 4,062,328.84 1,303,257.95 6 North Tongu 3,970,808.92 5,087,163.53 1,116,354.61
277. IGF Performance 278. IGF collected by the 25Assemblies amounted to GH¢9,169,310.90 or 7.45% of their total income. Nineteen of the Assemblies once again collected more IGF in 2016 than in 2015 with Agotime-Ziope recording more than twice of the IGF revenue it collected in 2015 mainly from business operating permits. The remaining six Assemblies which recorded lower IGF were Krachi East (GH¢91,883.47), Ho West (GH¢78,992.91), North Dayi (GH¢28,479.67),Hohoe (GH¢15,700.69), Afadzato South (GH¢15,470.80), and Jasikan (GH¢10,651.67) by the amounts indicated.
Disqualification for performance-based grant 279. Nkwanta South did not qualify for the 2016 DDF grant disbursements which provided the Assemblies with an average of GH¢194,000.00 for Investment projects. The Assembly failed because it did not fulfill the requirement for Assembly holding at least three Ordinary Meetings in the year. The three LGCSP participating Assemblies i.e. Ho, Hohoe and Keta, all qualified for UDG grant disbursement by MLGRD. The 2016 grant disbursements to the Assemblies by the Ministry of Local Government are provided at Appendix B.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 84 280. We urged the MLGRD and the Regional Coordinating Councils, which are the key monitoring Agencies for the management of DDF grant, to intensify their supervision over the operations of the Assembly to make it qualify for subsequent disbursements.
Operational Results 281. Six Assemblies ended the year with deficits. Nkwanta South overspent its total income by GH¢1,151,527.53 while Ho Municipal reported the highest surplus of GH¢4,364,542.58 largely due to the receipt of more revenue in the year. The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Summary of findings and recommendations
282. Finance Officers and Revenue superintendents in six Assemblies failed to exercise due vigilance over revenue collection which allowed revenue collectors to underpay their collections by a total amount of GH¢19,029.80. We recommended that management of the Assemblies should recover the amount from the defaulting collectors with sanctions and also the Finance Officers should be sanctioned for their negligence in supervising the collection and lodgment of revenue.
283. Eight Assemblies failed to provide evidence of receipt of goods or services supplied for which total payments of GH¢180,861.20 was incurredWe recommended that failure to provide the relevant documents as evidence of receipt of the goods or services the amounts involved should be recovered from the authorising and approving officials of the payment.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 85 284. Ten Assemblies did not ensure payment of rent by staff occupying Assembly bungalow and retirement of imprests leading to the officials owing the Assemblies a total amount of GH¢115,237.50. We recommended that failure to retire the imprest, the amount should be treated as personal advances in the name of the imprest holders and recovered at source from the salaries of the defaulters as well as the rent arrears.
285. Revenue Collectors at four Assemblies failed to account for 44 GCRs issued to them and the associated revenue collected with the books. We recommended that management of the Assemblies should report the case to the police to assist in retrieval of the books and recovery of the associated revenue from the collectors and also take punitive action against them.
286. At Biakoye and Ketawe noted a total unearned salary of GH¢67,664.94 staff in 2016. We recommended that the Finance Officers of the two Assemblies should pursue recovery and payment to government chest of the unearned salaries or be held liable for payment of the amount for their negligence.
Details of findings and recommendations
Unaccounted revenue-GH¢19,029.80 287. Finance Officers and Revenue superintendents in six Assemblies failed to exercise due vigilance over revenue collection which allowed revenue collectors to underpay their collections by a total amount of GH¢19,029.80 into the Assemblies account. At the time of our audits, the amounts had not been recovered which now constitute possible loss of funds to the Assemblies.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 86 No. Assembly No of Amount collectors GH¢ 1 Biakoye 3 3,453.00 2 Ho West 1 2,894.00 3 Hohoe 3 817.00 4 Nkwanta South 9 5,036.00 5 North Dayi 2 1,612.14 6 South Tongu 1 5,217.66 Total 19 19,029.80
288. We recommended that management of the Assemblies should recover the amount from the defaulting collectors with sanctions and also the Finance Officers should be sanctioned for their negligence in supervising the collection and lodgment of revenue.
Unaccounted payments-GH¢180,861.20 289. Part IX, Section 7, 13 and 14 of the Financial Memoranda for District Assemblies require Finance Officers to support their payments with invoices, basis of payments or other vouchers. However, management at eight Assemblies failed to provide evidence of goods or services supplied for which a total amount ofGH¢180,861.20 was paid as provided below. Payments with PVs not made No. Assembly no invoices available for GH¢ Amount GH¢ 1 Agotime-Ziope 2,959.00 49,525.49 2 Biakoye 3,750.00 8,423.00 3 Central Tongu 13,561.00 4 Hohoe 9,918.00 5 Keta 16,165.00 6 Krachi East 8,604.00 17,864.74
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 87 7 North Tongu 34,101.35 8 South Tongu 15,989.62 Total 105,047.97 75,813.23
290. We attributed this anomaly mainly to the failure of the Coordinating Directors and their Finance Officers to ensure that the expenditure was due and authentic by evidencing it with relevant documents contrary to FAR 39(1) and 39(2c). This has the effect of loss of the Assemblies limited resources as payments have been made with no value received.
291. We recommended that failure to provide the relevant documents as evidence of receipt of the goods or services the amounts involved should be recovered from the authorising and approving officials should be.
Indebtedness of staff - GH¢115,237.50 292. Ten Assemblies did not ensure payment of rent by staff occupying Assembly bungalow and retirement of imprests leading to the officials owing the Assemblies a total of GH¢115,237.50. S as shown below. No. Assembly Unpaid rent Unretired imprests 1 Adaklu 8,095.00 4,500.00 2 Biakoye 10,337.00 3 Agotime-Ziope 8,095.00 4 Central Tongu 20,440.00 5 Jasikan 11,698.00 6 Keta 12,660.00 7 Krachi East 3,416.00 7,493.00 8 Ketu North 12,260.50 9 Ketu South 12,304.00
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 88 10 Kadjebi 3,939.00 Total 92,907.50 22,330.00
293. The failure by management of the Assemblies to introduce measures to compel staff to retire their imprest and pay monthly rentals for occupying the Assemblies residential premises caused this anomaly.
294. We recommended that failure to retire the imprest, the amount should be treated as personal advances in the name of the imprest holders and recovered at source from the salaries of the defaulters as well as the rent arrears.
Unaccounted value books 295. Contrary to Regulation 215 of the FAR, revenue collectors at four Assemblies failed to account for 44 GCRs issued to them and the associated revenue collected with the books. We noted that management of the Assemblies had not taken any punitive action against the defaulters to deter recurrence of the infraction by other revenue collectors. As a result of this, the loss of the Assemblies funds is inevitable. No Assembly GCR 1 Keta 4 2 North Dayi 7 3 Biakoye 12 4 Nkwanta South 21 Total 44
296. We recommended that management of the Assemblies should report the case to the police to assist in retrieval of the books and recovery of the associated revenue from the collectors and also take punitive action against them.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 89 Unearned salary-GH¢67,664.94 297. The Biakoye and Keta Assemblies recorded a total unearned salary of GH¢67,664.94 staff in 2016. At the time of our audits the management had not written to the banks to stop any withdrawal and transfer of the amounts to chest. Details are provided below. No. Assembly Amount 1 Biakoye 2,196.78 2 Keta 65,468.16 Total 67,664.94
298. By this act the State stood the risk of loss of its limited funds which could have been used for other development programmes.
299. We recommended that the Finance Officers of the two Assemblies should pursue recovery and payment to government chest of the unearned salaries or be held liable for payment of the amount for their negligence.
WESTERN REGION Introduction 300. The Western Region had one Metro, two Municipal and 19 District Assemblies during the 2016 financial year. A list of the 22 Assemblies, their Legislative Instruments (LI), District Capitals and status are given at Appendix A10.
301. We conducted financial and compliance audits into the operations of all the 22 Assemblies. The results of their financial operations and the unresolved key findings emanating from the audits are presented in paragraphs 277 to 304.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 90 Financial Reporting
Submission of annual financial statements 302. All 22 Assemblies submitted their financial statements for validation by the Auditor-General as required under Section 80(1) of the Public Financial Management (PFM) Act, 2016 (ACT 921). We could not validate the financial statements of Amenfi East Assembly as their accounting records were with the Economic and Organised Crime Office (EOCO) for an investigation.
Sources of Income 303. The 21 Assemblies received a total income of GH¢142,626,761.79 in 2016 from the sources indicated below.
Income Amount % Component (GH¢) Internally Generated Funds 39,212,371.56 27.49 District Assemblies Common Fund 51,007,632.94 35.76 Government Salary Grant 22,235,126.87 15.59 District Development Facility 12,890,978.55 9.04 Urban Development Grant 9,095,471.47 6.38 Other GoG Budgetary Support 8,185,180.4 5.74 Total 142,626,761.79 100
304. Seventeen Assemblies recorded increases in income over their 2015 figures. The four Assemblies listed below recorded significant income mainly from stool land royalties. The Assemblies that recorded drops in their incomes were Bia East (GH¢431,557.79),҃ Wassa East (GH¢332,125.50), Sefwi Akontombra (GH¢207,493.85) and Amenfi West (GH¢20,076.44).
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 91 Total Income Margin of No. Assembly 2016 2015 increase (GH¢) (GH¢) (GH¢) 1 Sekondi-Takoradi 29,858,291.74 22,541,563.76 7,316,727.98 2 Prestea Huni Valley 12,510,161.40 6,141,051.83 6,369,109.57 3 Tarkwa Nsuaem 15,807,532.69 10,230,922.82 5,576,609.87 4 Sefwi Wiaso 8,006,957.62 3,695,101.34 4,311,856.28
IGF Performance 305. IGF collected by the 21 Assemblies accounted for 27.5% of total income received. Six of the Assemblies collected lesser IGF in 2016 and recorded a total shortfall of GH¢771,427.11. The remaining 15 Assemblies collected GH¢20,183,102.60 more IGF than they did in 2015. The six Assemblies with the highest increase and the sources of the increments are provided below. Total IGF Margin of IGF sources No. Assembly 2016 2015 increase accounting for (GH¢) (GH¢) the increments 1 Royalties and Prestea Huni Valley 8,455,959.14 1,010,604.66 7,445,354.48 Rates 2 Royalties Tarkwa Nsuaem 8,434,556.01 3,365,405.77 5,069,150.24 3 Bibiani/Anhwiaso/ Royalties Bekwai 3,344,732.61 1,714,093.43 1,630,639.18 4 Royalties and Sefwi Wiaso 2,403,812.25 884,822.23 1,518,990.02 Stool Lands 5 Rates and Sekondi-Takoradi 7,391,273.49 5,960,776.37 1,430,497.12 Licences 6 Mineral Royalties Ellemblle 2,388,075.75 1,043,679.50 1,344,396.25 and Rates
DDF and UDG grant support to the Assemblies 306. All the 22 Assemblies qualified for DDF grant disbursed by MLGRD which provided the Assemblies with an average of GH¢432,000.00 for Capacity Support and GH¢194,000.00 for Investment projects. Nzema East, Sekondi- Takoradi and Tarkwa Nsuaem also qualified for UDG grant allocations for the
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 92 2016 financial year. The grant disbursements by the MLGRD to the qualifying Assemblies are provided at Appendix B.
Operational Results 307. Ten of the Assemblies reported deficits with Prestea-Huni Valley (GH¢1,227,066.90) and Wassa East (GH¢1,073,860.85) having the highest deficits by the margins indicated. Sekondi Takoradi reported the highest surplus for the year in the sum of GH¢14,075,955.70. Other Assemblies with surpluses were Sefwi Wiawso (GH¢3,898,692.13) and Bibiani/Anwiaso/Bekwai (GH¢2,134,948.09). The comparative incomes and IGF revenues, expenditures and extracts of assets and liabilities from the financial statements of the Assemblies are provided at Appendices C to F.
Summary of findings and recommendations
308. Contrary to FAR 15, eight revenue collectors of Messrs Gold Street Real Estate Consult, a revenue collecting agent at Sekondi-Takoradi Assembly, did not account for a total amount of GH₵93,847.17 of its collections to the Assembly. Jomoro and Shama Assemblies also had GH₵111,544.57 of their revenue collected not accounted for by revenue collectors. We recommended for management to initiate action including legal suits to recover the unpaid amount from the collectors. We also recommended for the Finance Officers to strengthen their supervisory role on revenue collection and introduce measures aimed at compelling prompt accountability of revenue collections or be held accountable as such.
309. Revenue Collectors at Shama and Ellembelle Assemblies did not account for 57 GCR booklets issued to them for collection of revenue in violation of FAR
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 93 215. We recommended to the management of the Assemblies to report the offenders to the Police to assist in retrieving the unaccounted value books and any amounts due with sanctions and also recommended for the Finance Officers to be sanctioned for their ineffective control over the use and accounting for value books.
310. Bibiani/Anhwiaso and six other Assemblies could not account for a total amount of GH¢502,586.49 alleged to have been expended on the purchase of goods and services. We recommended for the amounts to be recovered from the authorizing officials for not ensuring value received before payments contrary to FAR 39(1) and 39(2c).
311. Management at Tarkwa Nsueam Assembly paid the Public Relations Committee and other sub-committees of the General Assembly an amount of GH¢ 96,469.00 as sitting allowances for Committee meetings with no minutes of the meetings to back the payments. We recommended that in the absence of relevant documentation to authenticate the payments, the amount should be recovered from the officials who authorized the payments.
312. The Storekeeper at Ellembelle Assembly was unable to account for stock balances of stationery, building materials and provisions costing GH¢66,313.07 forming part of her 2016 closing stocks. We recommended to management to recover the cost of the missing items from the Storekeeper with sanctions.
313. Unearned salaries in the sum of GH¢28,887.89 were paid into the salary bank accounts of seven separated staff of Bia West and two other Assemblies but the Finance Officers made no requests to the banks to stop any withdrawals of such moneys from the accounts. We recommended for the
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 94 management to follow-up at the paying banks to have the amounts remitted to government chest or hold the Finance Officers liable for the losses.
314. Unrecovered advances and accumulated unpaid rentals by staff totaling GH¢87,312.34 were noted in four Assemblies. We recommended for the management to immediately recover all the outstanding amounts from the salaries of the staff involved.
Details of findings and recommendations
Unaccounted Revenue – GH¢ 205,391.74 315. Contrary to FAR 15, eight revenue collectors of Messrs Gold Street Real Estate Consult, a revenue collection agent at Sekondi-Takoradi Assembly, failed to account for an amount of GH¢93,847.17being collections belonging to the Assembly. Jomoro and Shama Assemblies also had GH¢111,544.57 of their revenue collected not accounted for by Revenue Collectors. These losses occurred as a result of failure on the part of the Finance Officers and Revenue Accountants to conduct weekly snap checks on payments of collections to the Assemblies. Details are shown below.
No Assembly No. of Amount Collectors GH¢ 1 Jomoro 11 15,609.50 2 Shama 17 95,935.07 3 Sekondi-Takoradi 8 93,847.17 Total 36 205,391.74
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 95 316. We recommended for management to initiate action including legal suits to recover the unpaid amount from the Collectors. We also recommended for the Finance Officers to strengthen their supervisory role on revenue collection and introduce measures aimed at compelling prompt accountability of revenue collections or be held accountable as such.
Unaccounted value books – 57 GCRs 317. Revenue Collectors at Shama and Ellembelle Assemblies did not account for 57 GCR booklets issued to them for collection of revenue contrary to FAR 15 and 215.
318. We also did not find any control measure in place to regularly check value books with collectors as a measure to discover loss or suppression as and when they occurred. The associated amounts collected with the GCRs now constitute losses to the Assemblies if no action is taken to retrieve them from the collectors involved. Details are shown below:
No. Name of Assembly GCR 1 Shama 37 2 Ellembelle 20 Total 57
319. We recommended to the management of the Assemblies to report the offenders to the Police to assist in retrieving the unaccounted value books and any amounts due with sanctions and also recommended that the Finance Officers should be sanctioned for their ineffective control over the use and accounting for value books.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 96 Unaccounted payments - GH₵502,586.49 320. Bibiani/Anhwiaso and six other Assemblies could not account for a total amount of GH¢502,586.49 alleged to have been expended on the purchase of goods and services. The payments had not invoices and other supporting documents to attest to items to be supplied for our follow-up verification or any proof of delivery by the recipients of the amounts. Shown below are the details:
No. Assembly Unsupported Unpresented Payments PVs GH¢ GH¢ 1 Bibiani/Anhwiaso 39,753.00 - 2 Wassa East 65,185.00 6,646.00 3 Shama 19,646.67 50,645.73 4 Ellembelle 278,505.62 - 5 Prestea Huni Valley 10,781.00 - 6 Sefwi Akontombra 17,823.47 - 7 Bia West 13,600.00 - Total 445,294.76 57,291.73
321. The payments therefore constituted losses as no values were received by the Assemblies
322. We recommended for the amounts to be recovered from the authorizing officials in the absence of accountability of the payment for not ensuring value received before payments contrary to FAR 39(1) and 39(2c).
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 97 Unjustified payment of allowances – GH¢ 96,469.00 323. Management at Tarkwa Nsueam Assembly paid the Public Relations Committee and other sub-committees of the General Assembly an amount of GH¢ 96,469.00 as sitting allowances for Committee meetings. The Finance Officers had no minutes of the meeting or other evidence for any meeting or work done by Committees. In some cases, the assembly did not have signed acknowledgement sheets to evidence receipt of the amounts by the intended recipients which questioned the authenticity of the payments.
324. We recommended that in the absence of relevant documentation to authenticate the payments, the amount should be recovered from the officials who authorized the payments.
Missing store items – GH¢ 66,313.07 325. The Storekeeper at Ellembelle Assembly was unable to account for stock balances of stationery, building materials and provisions costing GH¢ 66,313.07 forming part of her 2016 closing stocks. The balances had been declared in the store ledgers but were not in stock at the time of our stocktaking. At the time of our audit, the losses had not come to the attention of management as no regular internal checks were conducted to safeguard the Assembly’s stores and assets.
326. We recommended to management to recover the cost of the missing items from the Storekeeper with sanctions.
Unearned Salaries – GH¢28,887.89 327. Unearned salaries in the sum of GH¢28,887.89 were paid into the salary bank accounts of seven separated staff of Bia West and two other Assemblies. The Finance Officers had no evidence to show that they duly informed the
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 98 banks to block withdrawals from the accounts and transfer the unearned amounts to government chest. Details are shown below: No. Assembly Number Amount of Staff GH¢ 1 Bia West 1 7,864.85 2 Sekondi-Takoradi 5 18,715.56 3 Shama 1 2,307.48 Total 7 28,887.89
328. We recommended for the management to follow-up at the paying banks to have the amounts remitted to government chest or hold the Finance Officers liable for the losses.
Unrecovered funds – GH¢ 87,312.34 329. Unrecovered advances and accumulated unpaid rentals totaling GH¢ 87,312.34 were noted in four Assemblies during the year. These occurred due to non-enforcement of Section 110, Part IV of the Financial Administration Regulations which enjoined the Coordinating Directors to recover advances in accordance with the appropriate agreement. These might result in possible bad debts to the Assemblies. No. Assembly Unpaid rent Unrecovered GH¢ advances GH¢ 1 Sekondi Takoradi 8,335.00 60,823.34 2 Shama 2,000.00
3 Tarkwa Nsuaem 7,909.00 4,275.00 4 Wassa East 3,970.00 Total 16,244.00 71,068.34
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 99 330. We recommended for the management to immediately recover all the outstanding amounts from the salaries of the staff involved.
Report of the Auditor-General on the Accounts of Dist. Assemblies for the financial year ended 31 December 2016 100 APPENDIX A1 Submission of annual financial statements No. Assembly Capital Status L.I. Audited up to Arrears Ashanti Region 1 Adansi North Fomena District 1758 2015 1 year 2 Adansi South New Adubiase District 1752 2015 1 year 3 Afigya Kwabre Kodie District 1856 2015 1 year 4 Ahafo Ano North Tepa District 1402 2015 1 year 5 Ahafo Ano South Mankraso District 1401 2015 1 year 6 Amansie Central Jacobu District 1774 2015 1 year 7 Amansie West Manso Nkwanta District 1403 2015 1 year 8 Asante Akim Central Konongo Municipal 2056 2015 1 year 9 Asante Akim North Agogo District 2057 2015 1 year 10 Asante Akim South Juaso District 1409 2015 1 year 11 Asokore Mampong Asokore Municipal 2055 2016 " 12 Atwima Kwanwoma Foase District 1853 2015 1 year 13 Atwima Mponua Nyinahin District 1785 2015 " 14 Atwima Nwabiagya Nkawie District 1738 2016 " 15 Bekwai Bekwai Municipal 1906 2015 1 year 16 Bosome Freho Asiwa District 1852 2015 1 year 17 Bosomtwe Kuntananse District 1922 2016 " 18 Ejisu Juaben Ejisu Municipal 1890 2015 1 year 19 Ejura Sekyedumase Ejura Municipal 2098 2015 1 year 20 Kumasi Metro Kumasi Metro 2059 2016 " 21 Kwabre East Mamponteng District 1894 2016 " 22 Mampong Mampong Municipal 1908 2015 1 year 23 Obuasi Obuasi Municipal 1795 2015 1 year 24 Offinso Municipal Offinso Municipal 1909 2015 1 year 25 Offinso North Akumadan District 1856 2015 1 year 26 Sekyere Affram Plains Drobonso District 2058 2016 " 27 Sekyere Central Nsuta District 1841 2015 1 year 28 Sekyere East Effiduase District 1900 2015 1 year 29 Sekyere Kumawu Kumawu District 2060 2015 1 year 30 Sekyere South Agona District 1898 2016 "
APPENDIX A2 Brong Ahafo Region 1 Asunafo North Goaso Municipal 1873 2016 Nil 2 Asunafo South Kukuom District 1773 2016 " 3 Asutifi North Kenyasi District 2093 2016 " 4 Asutifi South Hwidiem District 2054 2016 " 5 Atebubu-Amanten Atebubu District 1770 2016 " 6 Banda Banda Ahenkro District 2092 2016 " 7 Berekum Berekum Municipal 1874 2016 " 8 Dormaa Central Dormaa Ahenkro Municipal 2098 2016 " 9 Dormaa East Wamfie District 1851 2016 " 10 Dormaa West Nkrankwanta District 2094 2016 " 11 Jaman North Sampa District 1779 2016 " 12 Jaman South Drobo District 1777 2016 " 13 Kintampo Kintampo Municipal 1871 2016 " 14 Kintampo South Jema District 1781 2016 " 15 Nkoranza North Busunya District 1844 2016 " 16 Nkoranza South Nkoranza Municipal 2089 2016 " 17 Pru Yeji District 1778 2016 " 18 Sene East Kajaji District 2091 2016 " APPENDIX A2 contd. Submission of annual financial statements No. Assembly Capital Status L.I. Audited up to Arrears Brong Ahafo Region contd. 19 Sene West Kwame Danso District 2088 2016 " 20 Sunyani Sunyani Municipal 1924 2016 " 21 Sunyani West Odumase District 1881 2016 " 22 Tain Nsawkaw District 2090 2015 I year 23 Tano North Duayaw Nkwanta District 1754 2016 " 24 Tano South Bechem District 1755 2016 " 25 Techiman Techiman Municipal 2096 2016 " 26 Techiman North Tuobodom District 2095 2016 " 27 Wenchi Wenchi Municipal 1876 2015 1 year
APPENDIX A3 Central Region 1 Abura/Asebu/Kwamankese Abura Dunkwa District 1381 2015 Nil 2 Agona East Nsaba District 1921 1 year 3 Agona West Agona Swedru Municipal 1920 2015 Nil 4 Ajumako-Enyan-Essiam Ajumako District 1383 2015 " 5 Asikuma Odoben Brakwa Breman Asikuma District 1378 2015 " 6 Assin North Assin Foso Municipal 1859 2015 " 7 Assin South Nsuem-Kyekyewere District 1760 2015 " 8 Awutu Senya Winneba District 2024 2015 " 9 Awutu Senya East Kasoa Municipal 2025 2015 " 10 Cape Coast Cape Coast Metro 1927 2015 " 11 Effutu Ewutu Breku Municipal 1860 2015 " 12 Ekumfi Essarkyir District 2027 2015 " 13 Gomoa East Afranse District 1883 2015 " 14 Gomoa West Apam District 1921 2015 " 15 Komenda/Edina/Eguafo/Abirem Elmina Municipal 1857 2015 " 16 Mfantseman Saltpond Municipal 2026 2015 " 17 Twifo Ati-Morkwa Twifo Praso District 2023 2015 " 18 Hemang Lower Denkyira Hemang District 2022 2015 " 19 Upper Denkyira East Dunkwa on Offin Municipal 1877 2015 " 20 Upper Denkyira West Diaso District 1848 2015 "
APPENDIX A4 Eastern Region 1 Akuapem North Akropong Municipal 2041 2016 Nil 2 Akuapem South Aburi District 2040 2016 " 3 Akyemasa Akyem Ofoase District 19190 2016 " 4 Asuogyaman Atimpoku District 1430 2016 " 5 Atiwa Kwabeng District 1784 2016 " 6 Ayensuano Coaltar District 2052 2016 " 7 Birim Central Akim Oda Municipal 1863 2016 " 8 Birim North New Abirem District 1923 2016 " 9 Birim South Akyem Swedru District 1850 2016 " 10 Denkyembour Akwatia District 2042 2016 " 11 East Akim Kibi Municipal 1878 2016 " 12 Fanteakwa Begoro District 1411 2016 " 13 Kwaebibirim Kade District 2043 2016 " 14 Kwahu Affram Plains North Donkorkrom District 2044 2014 2 years APPENDIX A4 Contd. Submission of annual financial statements No. Assembly Capital Status L.I. Audited up to Arrears Eastern Region Contd. 15 Kwahu Affram Plains South Tease District 2045 2015 1 year 16 Kwahu East Abetifi District 1839 2015 1 year 18 Kwahu West Nkawkaw Municipal 1870 2016 Nil 17 Kwahu South Mpraeso District 1740 2016 " 19 Lower Manya Krobo Odumase Krobo Municipal 2046 2016 " 20 New Juaben Koforidua Municipal 1426 2016 " 21 Nsawam/Adoagyiri Nsawam Municipal 2047 2015 1 year 22 Suhum/Kraboa/Coaltar Suhum Municipal 2048 2015 1 year 23 Upper Manya Krobo Asesewa District 1842 2016 Nil 24 Upper West Akim Adeiso District 2049 2016 " 25 West Akim Asamankese Municipal 2050 2016 " 26 Yilo Krobo Somanya Municipal 2051 2016 "
APPENDIX A5 Greater Accra Region 1 Accra Accra Metro 2034 2016 Nil 2 Ada East Ada District 2 029 2016 " 3 Ada West Sege District 2028 2016 " 4 Adenta Adenta Municipal 1888 2016 " 5 Ashaiman Ashaiman Municipal 1889 2016 " Ga Central Sowutuom Municipal 2036 2015 1 year 7 Ga East Abokobi Municipal 1864 2015 1 year 8 Ga South Weija Municipal 2037 2016 Nil 9 Ga West Amasaman Municipal 1858 2015 1 year 10 Kpone Katamanso Kpone Municipal 2031 2015 1 year 11 La Dade-Kotopon La Municipal 2038 2016 Nil 12 La Nkwatanang Madina Madina Municipal 2030 2016 " 13 Lejokuku-Krowor Teshie-Nungua Municipal 1865 2016 " 14 Ningo/Prampram Prampram District 2035 2016 " 15 Shai/Osudoku Dodowa District 2039 2016 " 16 Tema Tema Metro 2033 2016 "
APPENDIX A6 Northern Region 1 Bole Bole District 1786 2016 Nil 2 Bunkpurugu/Yunyoo Bunkpurugu District 1748 2015 1 year 3 Central Gonja Buipe District 1750 2016 " 4 Chereponi Chereponi District 1854 2016 1 year 5 East Gonja Salaga District 1938 2016 Nil 6 East Mamprusi Gambaga District 1776 2016 " 7 Gushiegu Gushiegu District 1783 2016 " 8 Karaga Karaga District 1787 2016 " 9 Kpandai Kpandai District 1845 2016 " 10 Kumbungu Kumbungu District 2062 2016 " 11 Mamprugu-Moagduri Kubore District 2063 2016 " 12 Mion Mion District 2064 2016 " 13 Nanumba North Bimbilla District 1754 2016 " 14 Nanumba South Wulensi District 1763 2016 " 15 North Gonja Daboya District 2065 2016 " 16 Saboba Saboba District 1904 2016 " APPENDIX A6 Contd. No. Assembly Capital Status L.I. Audited up to Arrears Northern Region Contd. 17 Sagnerigu Sagnerigu District 2066 2016 Nil 18 Savelugu/Nanton Savelugu Municipal 2071 2015 1 year 19 Sawla/Tuna/Kalba Sawla District 1768 2016 Nil 20 Tamale Tamale Metro 2068 2016 " 21 Tatale Sanguli Tatale District 2067 2016 " 22 Tolon Tolon District 2142 2016 " 23 West Gonja Damongo District 2069 2016 " 24 West Mamprusi Walewale District 2061 2016 " 25 Yendi Yendi Municipal 2070 2016 " 26 Zabzugu Zabzugu District 2053 2016 "
APPENDIX A7 Upper East Region 1 Bawku Bawku Municipal 1442 2016 Nil 2 Bawku West Zebilla District 2107 2016 " 3 Binduri Binduri District 2108 2016 " 4 Bolga Bolgatanga Municipal 2103 2015 1 year 5 Bongo Bongo District 1447 2016 Nil 6 Builsa North Sandema District 1895 2016 " 7 Builsa South Fumbisi District 2105 2016 " 8 Garu Tempane Garu District 1797 2016 " 9 Kassena Nankana East Navrongo Municipal 1769 2016 " 10 Kassena Nankana West Paga District 2106 2015 1 year 11 Nabdam Nangodi District 2104 2015 1 year 12 Pusiga Pusiga District 2110 2016 Nil 13 Talensi Tongo District 2148 2016 "
APPENDIX A8 Upper West Region No. Assembly Capital Status L.I. Audited up to Arrears 1 Daffiama-Bussie-Issa Issa District 2100 2016 Nil 2 Jirapa Jirapa District 1902 2016 Nil 3 Lambussie-Karni Lambussie District 1849 2016 Nil 4 Lawra Lawra District 2099 2016 Nil 5 Nadowli Kaleo Nadowli District 2101 2016 Nil 6 Nandom Nandom District 2102 2016 Nil 7 Sissala East Tumu District 1766 2016 Nil 8 Sissala West Gowllu District 1771 2016 Nil 9 Wa East Fumsi District 1800 2016 Nil 10 Wa Wa Municipal 1751 2016 Nil 11 Wa West Wechau District 1746 2016 Nil
APPENDIX A9 Volta Region 1 Adaklu Adaklu District 2085 2016 Nil 2 Afadzeto South Ve-Golokwati District 2079 2016 " 3 Agortime-Ziope Kpetoe District 2080 2016 " 4 Akatsi North Ave Dakpa District 2082 2016 " 5 Akatsi South Akatsi District 2086 2016 " 6 Biakoye Ahenkro District 1887 2016 " APPENDIX A9 Contd. Submission of annual financial statements No. Assembly Capital Status L.I. Audited up to Arrears Volta Region Contd. 7 Central Tongu Adidome District 2077 2016 Nil 8 Ho Ho Municipal 2074 2016 " 9 Ho West Dzolokpuita District 2083 2016 " 10 Hohoe Hohoe Municipal 2072 2016 " 11 Jasikan Jasikan District 1901 2016 " Kadjebi Kadjebi District 1465 2016 " 13 Keta Keta Municipal 1886 2016 " 14 Ketu North Dzodze District 1897 2016 " 15 Ketu South Denu Municipal 2073 2016 " 16 Kpando Kpando Municipal 1755 2016 " 17 Krachi East Dambai District 2084 2016 " 18 Krachi West Kete Krachi District 1843 2016 " 19 Krachi Ntsumuru Chinderi District 2078 2016 " 20 Nkwanta North Kpassa District 1846 2016 " 21 Nkwanta South Nkwanta District 2081 2016 " 22 North Dayi Amfoega District 1892 2016 " 23 North Tongu Battor Dugame District 2076 2016 " 24 South Dayi Kpeve District 1753 2016 " 25 South Tongu Sogakope District 1466 2016 "
APPENDIX A10 Western Region 1 Ahanta West Agona Nkwanta District 1395 2016 Nil 2 Amenfi Central Manso Amenfi District 1757 2016 " 3 Amenfi East Wassa Akropong District 2017 2015 1 year 4 Amenfi West Asankragua District 2014 2016 Nil 5 Aowin Enchi District 2013 2016 " 6 Bia East Adabokrom District 1387 2016 " 7 Bia West Essam-Dabiso District 2021 2016 " 8 Bibiani/Anhwiaso Bibiani District 1918 2016 " 9 Bodi Bodi District 1394 2016 1 year 10 Ellembele Nkroful District 2020 2016 Nil 11 Jomoro Half Assini District 2019 2016 " 12 Juaboso Juaboso District 1917 2016 " 13 Mpohor Mpohor District 1840 2016 " 14 Nzema East Axim Municipal 1884 2016 " 15 Prestea-Huni Valley Bogoso District 2015 2016 " 16 Sefwi Akontombra Sefwi Akontombra District 1928 2016 " 17 Sefwi Wiawso Sefwi Wiawso Municipal 1882 2016 " 18 Sekondi/Takoradi Takoradi Metro 2016 2016 " 19 Shama Shama District 1886 2016 " 20 Suaman Enchi District 2012 2016 " 21 Tarkwa-Nsuaem Tarkwa District 2011 2016 " 22 Wassa East Daboase District 2018 2016 " Appendix B DDF AND UDG DISBURSEMENTS BY MLGRD SN DISTRICT TOTAL DDF UDG 3 UDG 4 UDG 5 TOTAL UDG Ashanti Region 1 Adansi North 602,990 2 Adansi South 653,870 3 Afiagya-Kwabre 669,743 4 Ahafo Ano North 648,069 5 Ahafo Ano South 757,947 6 Amansie Central 625,521 7 Amansie West 760,912 8 Asante Akim Central Municipal 420,265 - 904,649.76 749,403.00 1,654,052.76 9 Asante Akim North 448,513 10 Asante Akim South 723,974 11 Asokore Mampong Municipal 888,992 12 Atwima Kwanwoma 603,768 13 Atwima Mponua 771,092 14 Atwima Nwabiagya 309,632 15 Bekwai Municipal 623,615 - 1,495,981.64 795,000.00 2,290,981.64 16 Bosome Freho 17 Bosomtwe 546,096 18 Ejisu-Juabeng Municipal 669,623 - 1,960,194.54 - 1,960,194.54 19 Ejura Sekyeredumase Municipal 626,363 20 Kumasi Metropolitan 2,909,707 9,269,190.12 11,323,229.60 - 20,592,419.72 21 Kwabre East 621,831 22 Mampong Municipal 490,808 - 1,039,673.36 - 1,039,673.36 23 Obuasi Municipal 582,356 1,027,655.98 - - 1,027,655.98 24 Offinso Municipal 506,270 - 1,026,845.34 - 1,026,845.34 25 Offinso North 467,964 26 Sekyere Afram Plains South 413,249 27 Sekyere Central 529,545 28 Sekyere East 537,760 29 Sekyere Kumawu 491,785 30 Sekyere South 640,686
Brong Ahafo 1 Asunafo North Municipal 675,743 2 Asunafo South 709,800 3 Asutifi North 458,745 - 1,700,079.70 793,040.00 2,493,119.70 4 Asutifi South 477,964 5 Atebubu-Amantin 769,586 6 Banda 454,389 7 Berekum Municipal 388,680 - 1,767,477.50 749,403.00 2,516,880.50 8 Dormaa Central Municipal 506,290 - 1,528,633.25 - 1,528,633.25 9 Dormaa East 419,123 10 Dormaa West 397,176 11 Jaman North 588,675 12 Jaman South 685,102 13 Kintampo North Municipal 789,814 - 1,167,656.20 - 1,167,656.20 14 Kintampo South 723,526 15 Nkoranza North 567,584 16 Nkoranza South 678,713 Appendix B DDF AND UDG DISBURSEMENTS BY MLGRD Brong Ahafo contd. 17 Pru 920,022 18 Sene East 685,979 19 Sene West 695,616 20 Sunyani Municipal 567,183 - 1,646,778.32 740,475.00 2,387,253.32 21 Sunyani West 571,322 22 Tain 599,528 23 Tano North 530,648 24 Tano South 550,020 25 Techiman Municipal 533,314 - 1,807,347.92 760,000.00 2,567,347.92 26 Techiman North 437,516 27 Wenchi Municipal 707,467 - - - -
Central 1 Abura Asebu Kwamankesse 602,269 2 Agona East 465,396 3 Agona West Municipal 467,799 656,613.54 1,589,121.59 - 2,245,735.13 4 Ajumako-Enyan-Essiam 659,135 5 Asikuma Odoben Brakwa 570,033 6 Assin North Municipal 765,512 1,037,192.03 2,199,884.19 - 3,237,076.22 7 Assin South 626,241 8 Awutu Senya 428,989 9 Awutu Senya East Municipal 536,537 10 Cape Coast Metropolitan 513,384 - 2,149,333.85 - 2,149,333.85 11 Efutu Municipal 413,729 - 945,090.12 - 945,090.12 12 Ekumfi 378,435 13 Gomoa East 579,759 14 Gomoa West 656,829 15 Komenda Edina Eguafo Abirem Municipal 546,081 - 1,830,667.15 - 1,830,667.15 16 Mfantseman Municipal 525,538 - 1,927,389.87 - 1,927,389.87 17 Twifo Ati-Morkwa 425,731 18 Twifo Hemang Lower Denkyira 472,097 19 Upper Denkyira East Municipal 438,347 - 992,764.19 - 992,764.19 20 Upper Denkyira West 464,231
Eastern 1 Akwapim North Municipal 453,133 2 Akwapim South 368,129 3 Akyemansa 603,895 4 Asuogyaman 558,403 5 Atiwa 730,792 6 Ayensuano 510,107 7 Birim Central Municipal 615,242 - 2,036,379.88 790,271.50 2,826,651.38 8 Birim North 544,154 9 Birim South 613,670 10 Denkyembour 561,783 11 East Akim Municipal 684,893 - 1,486,840.00 - 1,486,840.00 12 Fanteakwa 669,680 13 Kwaebibirem 203,253 14 Kwahu Afram Plains North 738,861 Appendix B DDF AND UDG DISBURSEMENTS BY MLGRD Eastern contd. 15 Kwahu Afram Plains South 821,983 16 Kwahu East 569,069 17 Kwahu South 494,048 18 Kwahu West Municipal 611,112 - 1,249,707.99 - 1,249,707.99 19 Lower Manya Krobo Municipal 407,476 20 New Juaben Municipal 383,757 1,107,283.16 1,063,139.80 - 2,170,422.96 21 Nsawam-Adoagyiri Municipal 403,132 - 918,745.83 811,868.00 1,730,613.83 22 Suhum Municipal 535,527 23 Upper Manya Krobo 430,140 24 Upper West Akim 546,170 25 West Akim Municipal 543,447 652,688.77 686,351.15 - 1,339,039.92 26 Yilo Krobo Municipal 551,822
Greater Accra 1 Accra Metropolitan 3,208,082 - 22,469,387.43 - 22,469,387.43 2 Ada East 452,289 3 Ada West 455,922 4 Adentan Municipal 368,982 - - 793,040.00 793,040.00 5 Ashaiman Municipal 518,133 1,061,429.10 2,630,747.14 3,692,176.24 6 Ga Central Municipal 439,153 7 Ga East Municipal 440,260 - 2,014,461.86 798,186.50 2,812,648.36 8 Ga South Municipal 816,224 - - 775,000.00 775,000.00 9 Ga West Municipal 630,800 - 2,935,018.97 - 2,935,018.97 10 Kpone Katamanso 487,827 11 La Dade-Kotopon Municipal 662,343 12 La Nkwantanang-Madina Municipal 142,688 13 Ledzokuku-Krowor Municipal 658,815 - 1,020,602.82 - 1,020,602.82 14 Ningo-Prampram 176,383 15 Shai-Osudoku 434,923 16 Tema Metropolitan 629,405 - 3,991,959.14 823,874.00 4,815,833.14
Northern 1 Bole 744,080 2 Bunkpurugu-Yunyoo 393,323 3 Central Gonja 1,040,633 4 Chereponi 564,771 5 East Gonja 1,048,999 6 East Mamprusi 1,059,623 7 Gushiegu 1,025,322 8 Karaga 331,251 9 Kpandai 936,374 10 Kumbungu 483,084 11 Mamprugu-Moagduri 663,612 12 Mion 683,305 13 Nanumba North 1,001,694 14 Nanumba South 761,771 15 North Gonja 613,935 16 Saboba 286,873 17 Sagnerigu 567,710 Appendix B DDF AND UDG DISBURSEMENTS BY MLGRD Northern contd. 18 Savelugu Nanton Municipal 1,055,207 19 Sawla-Tuna-Kalba 915,316 20 Tamale Metropolitan 884,305 - 2,922,046.14 775,015.00 3,697,061.14 21 Tatale Sanguli 642,338 22 Tolon 571,000 23 West Gonja 570,242 24 West Mamprusi 910,595 25 Yendi Municipal 860,123 - 1,582,640.36 740,000.00 2,322,640.36 26 Zabzugu 608,959
Upper East 1 Bawku Municipal 816,318 624,048.16 1,337,538.75 - 1,961,586.91 2 Bawku West 905,326 3 Binduri 637,824 4 Bolgatanga Municipal 882,682 - 1,756,700.78 829,500.00 2,586,200.78 5 Bongo 825,190 6 Builsa North 612,667 7 Builsa South 546,984 8 Garu-Tempane 1,193,233 9 Kassena Nankana Municipal 964,829 10 Kassena Nankana West 736,013 11 Nadbdam 492,211 12 Pusiga 616,815 13 Talensi 612,724
Upper West 1 Daffiama-Bissie-Issa 479,825 2 Jirapa 883,839 3 Lambussie Karni 586,755 4 Lawra 557,902 5 Nadowli-Kaleo 561,827 6 Nandom 592,100 7 Sissala East 781,220 8 Sissala West 695,020 9 Wa East 742,137 10 Wa Municipal 868,300 - 1,356,367.39 - 1,356,367.39 11 Wa West 960,974
Volta 1 Adaklu 375,524 2 Afadzato South 576,207 3 Agortime Ziope 409,868 4 Akatsi North 399,629 5 Akatsi South 589,845 6 Biakoye 544,842 7 Central Tongu 190,166 8 Ho Municipal 753,619 1,020,138.64 2,242,787.00 - 3,262,925.64 9 Ho West 574,426 10 Hohoe Municipal 647,514 - 2,230,308.92 770,000.00 3,000,308.92 Appendix B DDF AND UDG DISBURSEMENTS BY MLGRD Volta contd. 11 Jasikan 558,008 12 Kadjebi 464,104 13 Keta Municipal 673,512 - 1,909,020.00 - 1,909,020.00 14 Ketu North 655,669 15 Ketu South 897,200 16 Kpando 166,702 17 Krachi East 809,590 18 Krachi Ntsumuru 627,121 19 Krachi West 445,128 20 Nkwanta North 568,064 21 Nkwanta South 551,661 22 North Dayi 429,376 23 North Tongu 634,019 24 South Dayi 453,081 25 South Tongu 634,180
Western 1 Ahanta West 617,930 2 Aowin 595,934 3 Bia East 382,419 4 Bia West 525,774 5 Bibiani Anhwiaso Bekwai 643,174 6 Bodie 461,478 7 Ellembele 598,946 8 Jomoro 787,573 9 Juabeso 428,556 10 Mpohor 432,197 11 Nzema East Municipal 421,582 - 692,583.09 - 692,583.09 12 Prestea Huni-Valley 746,752 13 Sefwi Akontombra 526,526 14 Sefwi Wiawso Municipal 737,183 15 Sekondi-Takoradi Metropolitan 1,053,392 3,109,987.46 3,689,965.32 - 6,799,952.78 16 Shama 514,128 17 Suaman 407,745 18 Tarkwa-Nsuaem Municipal 577,734 - 1,220,935.60 - 1,220,935.60 19 Wassa Amenfi Central 466,000 20 Wassa Amenfi East 416,568 21 Wassa Amenfi West 501,421 205 Wassa East 543,426 APPENDIX C Total Income - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Ashanti Region 1 Adansi North 2,214,351.90 4,186,664.64 2 Adansi South 2,811,530.74 4,217,297.55 3 Afigya Kwabre 3,726,937.11 5,426,001.94 4 Ahafo Ano North 2,580,402.30 4,622,833.58 5 Ahafo Ano South 3,295,580.23 3,606,783.68 6 Amansie Central 2,509,242.42 4,143,633.79 7 Amansie West 3,963,721.82 4,921,661.14 8 Asante Akim Central 3,151,602.48 2,979,745.57 9 Asante Akim North 1,901,770.74 4,327,569.49 10 Asante Akim South 2,117,492.99 4,577,687.30 11 Asokore Mampong 3,844,460.34 5,399,542.91 8,694,199.27 3,294,656.36 12 Atwima Kwanwoma 4,854,108.15 3,325,675.80 13 Atwima Mponua 3,857,746.63 3,822,534.26 4,454,482.05 631,947.79 14 Atwima Nwabiagya 4,582,975.15 3,835,802.33 5,544,722.04 1,708,919.71 15 Bekwai 6,850,266.51 6,735,332.62 16 Bosome Freho 2,727,222.49 3,508,596.51 17 Bosomtwe 2,894,288.96 4,159,859.15 3,335,409.65 (824,449.50) 18 Ejisu Juaben 6,250,943.44 9,423,181.24 19 Ejura Sekyedumase 4,132,403.80 7,030,713.79 20 Kumasi Metro 53,763,969.23 53,807,301.06 71,143,145.63 17,335,844.57 21 Kwabre East 3,048,195.25 4,343,665.58 5,846,069.31 1,502,403.73 22 Mampong 3,928,166.74 6,089,916.48 23 Obuasi 6,569,887.14 8,028,267.27 24 Offinso North 4,262,031.63 4,913,242.57 25 Offinso South 4,160,024.82 5,043,284.28 26 Sekyere Affram Plains 2,329,203.10 3,636,009.55 4,131,041.50 495,031.95 27 Sekyere Central 2,907,838.97 4,899,815.88 28 Sekyere East 3,849,896.27 3,785,804.38 29 Sekyere Kumawu 3,000,409.84 3,253,839.25 30 Sekyere South 3,206,294.51 4,946,416.34 5,748,972.85 802,556.51 Total 159,292,965.70 192,998,679.93 108,898,042.30 24,946,911.12
Brong Ahafo 1 Asunafo North 5,297,481.21 7,908,366.11 8,608,826.63 700,460.52 2 Asunafo South 3,764,892.69 4,839,761.36 5,066,564.92 226,803.56 3 Asutifi North 3,809,398.61 4,866,949.18 9,605,282.99 4,738,333.81 4 Asutifi South 1,860,080.77 4,578,925.09 5,266,428.61 687,503.52 5 Atebubu-Amanten 5,793,759.13 5,784,922.62 5,710,441.22 (74,481.40) 6 Banda 3,372,997.86 3,314,912.74 (58,085.12) 7 Berekum 4,750,857.68 7,769,227.98 9,338,607.51 1,569,379.53 8 Dormaa Central 4,556,266.92 5,910,571.71 5,895,621.84 (14,949.87) 9 Dormaa East 3,148,047.58 3,984,317.33 4,047,699.62 63,382.29 10 Dormaa West 2,883,596.16 4,105,829.47 3,821,607.36 (284,222.11) 11 Jaman North 2,530,949.38 3,562,288.66 4,218,113.01 655,824.35 12 Jaman South 3,824,235.57 4,553,118.36 4,591,213.79 38,095.43 13 Kintampo 18,021,263.76 6,478,356.85 6,963,092.13 484,735.28 14 Kintampo South 3,236,397.73 5,006,110.41 4,653,913.18 (352,197.23) APPENDIX C Contd. Total Income - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) Brong Ahafo contd. 15 Nkoranza North 3,128,873.30 4,248,164.11 4,726,544.81 478,380.70 16 Nkoranza South 4,156,146.94 5,606,931.20 7,565,873.14 1,958,941.94 17 Pru 5,572,564.58 6,198,950.72 5,963,702.09 (235,248.63) 18 Sene East 2,987,434.74 4,211,527.50 5,063,377.51 851,850.01 19 Sene West 4,173,915.90 4,444,884.55 4,511,004.99 66,120.44 20 Sunyani 8,048,227.54 8,304,208.58 9,926,757.46 1,622,548.88 21 Sunyani West 5,452,151.40 5,192,980.50 6,019,827.09 826,846.59 22 Tain 3,902,329.90 23 Tano North 3,301,884.22 3,727,938.96 4,952,960.73 1,225,021.77 24 Tano South 4,179,139.53 5,868,886.21 6,325,272.01 456,385.80 25 Techiman 9,072,963.18 10,357,789.48 11,309,609.38 951,819.90 26 Techiman North 3,031,462.58 3,457,505.94 5,212,046.34 1,754,540.40 27 Wenchi 4,760,768.51 Total 125,245,089.51 134,341,510.74 152,679,301.10 18,541,155.46
Central 1 Abura/Asebu/Kwamankese 2111877.39 2,727,671.35 4,264,313.86 1,536,642.51 2 Agona East 3,660,384.93 4,513,479.89 4,675,233.57 161,753.68 3 Agona West 4,807,005.49 5,120,291.97 9,516,869.97 4,396,578.00 4 Ajumako-Enyan-Essiam 3,440,378.93 3,260,230.95 4,034,255.82 774,024.87 5 Asikuma Odoben Brakwa 3,985,917.08 4,814,831.41 5,405,617.29 590,785.88 6 Assin North 7,101,538.18 8,673,233.23 9,350,184.94 676,951.71 7 Assin South 2,156,688.47 5,993,961.12 4,909,511.12 (1,084,450.00) 8 Awutu Senya 2,912,168.39 5,314,866.46 5,780,571.44 465,704.98 9 Awutu Senya East 2,441,792.40 5,678,905.01 6,490,605.26 811,700.25 10 Cape Coast 6,004,080.70 7,692,742.82 9,132,402.73 1,439,659.91 11 Effutu 4,006,476.26 6,134,940.82 4,935,058.31 (1,199,882.51) 12 Ekumfi 1,596,749.94 3,352,582.79 3,701,660.78 349,077.99 13 Gomoa East 2,263,086.75 4,322,842.94 3,342,841.22 (980,001.72) 14 Gomoa West 3,376,749.81 4,288,755.51 5,163,449.83 874,694.32 15 Komenda/Edina/Eguafo/Abirem 4697950.49 2,985,055.26 6,567,219.60 3,582,164.34 16 Mfantseman 5,740,804.09 3,802,849.88 6,672,088.83 2,869,238.95 17 Twifo Ati-Morkwa 4,179,404.30 3,765,574.26 4,522,769.67 757,195.41 18 Hemang Lower Denkyira 1,890,356.15 3,040,457.89 3,920,781.83 880,323.94 19 Upper Denkyira East 4,430,680.27 5,251,975.70 7,683,280.74 2,431,305.04 20 Upper Denkyira West 4,379,667.47 5,910,760.22 5,282,906.62 (627,853.60) Total 75,183,757.49 96,646,009.48 115,351,623.43 18,705,613.95
Eastern 1 Akuapem North 3,517,594.29 4,605,693.11 6,708,376.31 2,102,683.20 2 Akuapem South 1,912,566.30 10,696,786.63 12,316,138.79 1,619,352.16 3 Akyemasa 3,010,577.50 4,811,266.48 4,522,071.00 (289,195.48) 4 Asuogyaman 3,538,681.16 4,327,180.56 4,788,387.70 461,207.14 5 Atiwa 4,031,470.63 5,461,297.32 5,906,098.16 444,800.84 6 Ayensuano 1,241,603.24 2,630,723.19 4,419,501.71 1,788,778.52 APPENDIX C Contd. Total Income - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Eastern 7 Birim Central 4,520,465.11 6,337,763.61 10,063,465.73 3,725,702.12 8 Birim North 2,942,081.08 3,260,094.15 5,926,607.60 2,666,513.45 9 Birim South 2,709,429.21 3,541,281.56 5,952,719.18 2,411,437.62 10 Denkyembour 2,711,554.95 3,572,739.49 4,561,633.06 988,893.57 11 East Akim 6,010,380.03 6,791,558.51 7,635,703.77 844,145.26 12 Fanteakwa 2,685,579.42 4,606,989.67 6,010,137.55 1,403,147.88 13 Kwaebibirim 3,743,338.30 3,809,218.92 4,305,551.53 496,332.61 14 Kwahu Affram Plains North 14,991,302.40 3,592,863.67 - 15 Kwahu Affram Plains South 2,614,047.24 3,386,778.03 - 16 Kwahu East 2,749,839.41 4,223,334.59 - 17 Kwahu South 3,166,323.47 3,716,814.43 3,958,117.61 241,303.18 18 Kwahu West 3,708,400.73 5,234,782.16 6,580,387.67 1,345,605.51 19 Lower Manya Krobo 167,516.09 8,845,257.83 4,533,510.42 (4,311,747.41) 20 New Juaben 6,288,332.04 10,666,756.11 12,266,216.53 1,599,460.42 21 Nsawam/Adoagyiri 5,028,039.99 2,823,174.09 - 22 Suhum 1,889,627.90 3,669,306.77 - 23 Upper Manya Krobo 2,026,920.52 3,697,829.27 5,424,878.90 1,727,049.63 24 Upper West Akim 2,222,133.86 3,661,279.62 3,454,741.16 (206,538.46) 25 West Akim 7,485,529.51 9,503,101.86 6,537,806.27 (2,965,295.59) 26 Yilo Krobo 3,925,166.99 5,936,194.20 6,994,493.20 1,058,299.00 Total 98,838,501.37 133,410,065.83 132,866,543.85 17,151,935.17
Greater Accra 1 Accra 63,165,338.81 89,746,372.23 89,014,365.09 (732,007.14) 2 Ada East 2,050,709.06 4,611,520.76 5,061,811.11 450,290.35 3 Ada West 2,905,977.35 3,882,015.06 4,674,568.36 792,553.30 4 Adenta 6,819,531.78 10,024,704.56 13,483,013.82 3,458,309.26 5 Ashaiman 7,943,110.06 10,330,504.04 14,046,743.91 3,716,239.87 6 Ga Central 3,781,169.95 7,974,626.67 7 Ga East 4,883,539.56 11,105,791.47 8 Ga South 5,795,720.16 15,336,082.55 14,152,772.90 (1,183,309.65) 9 Ga West 5,688,948.29 8,692,366.32 10 Kpone Katamanso 5,398,802.96 9,494,292.23 11 La Dade-Kotopon 6,603,728.49 11,627,961.38 14,252,417.21 2,624,455.83 12 La Nkwatanang Madina 4,888,247.00 6,678,661.56 10,805,213.11 4,126,551.55 13 Lejokuku-Krowor 9,984,746.63 11,670,903.71 15,614,933.63 3,944,029.92 14 Ningo/Prampram 3,031,068.71 4,975,565.20 5,141,580.77 166,015.57 15 Shai/Osudoku 4,126,905.20 4,866,781.58 6,301,843.89 1,435,062.31 16 Tema 19,828,534.77 34,303,950.97 44,605,316.40 10,301,365.43 Total 156,896,078.78 245,322,100.29 237,154,580.20 29,099,556.60 APPENDIX C Contd. Total Income - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Northern 1 Bole 8,184,879.68 9,031,751.89 5,602,176.14 (3,429,575.75) 2 Bunkpurugu/Yunyoo 3,698,703.23 4,561,186.25 3 Central Gonja 2,869,253.13 5,610,940.86 6,631,542.14 1,020,601.28 4 Chereponi 3,316,020.69 4,247,452.45 4,247,452.45 5 East Gonja 7,251,733.77 6,961,079.69 7,253,814.86 292,735.17 6 East Mamprusi 5,110,592.86 6,726,383.79 8,314,677.60 1,588,293.81 7 Gushiegu 4338012.06 5,170,654.37 5,754,504.64 583,850.27 8 Karaga 3,240,611.50 3,622,505.16 4,835,714.30 1,213,209.14 9 Kpandai 6,842,028.70 5,107,193.09 5,435,744.74 328,551.65 10 Kumbungu 1,844,490.87 2,782,027.80 3,205,018.04 422,990.24 11 Mamprugu-Moagduri 2,054,566.89 1,184,691.35 3,800,537.93 2,615,846.58 12 Mion 1,971,134.09 3,645,681.26 4,532,339.06 886,657.80 13 Nanumba North 9,624,344.05 8,987,416.12 9,445,991.60 458,575.48 14 Nanumba South 5,829,265.88 6,575,594.15 6,098,702.93 (476,891.22) 15 North Gonja 3,011,591.37 4,421,488.80 4,144,929.57 (276,559.23) 16 Saboba 4,449,102.49 5,460,365.18 5,682,475.86 222,110.68 17 Sagnerigu 2,640,474.31 3,747,727.05 6,066,572.87 2,318,845.82 18 Savelugu/Nanton 3,358,995.44 - 19 Sawla/Tuna/Kalba 4,715,689.78 4,509,360.90 4,914,474.85 405,113.95 20 Tamale 12,545,590.99 17,023,482.09 20,127,137.95 3,103,655.86 21 Tatale Sanguli 3,613,892.55 3,065,297.23 3,972,361.19 907,063.96 22 Tolon 3,460,490.57 4,991,023.39 4,993,245.30 2,221.91 23 West Gonja 4,040,240.75 5,698,734.20 1,658,493.45 24 West Mamprusi 3,720,185.63 6,176,982.90 8,281,970.15 2,104,987.25 25 Yendi 4,990,170.87 6,312,497.42 7,880,262.74 1,567,765.32 26 Zabzugu 4,310,095.48 3,213,364.87 6,529,389.27 3,316,024.40 Total 116,991,916.88 132,928,936.36 153,449,770.38 25,082,020.27
Upper East 1 Bawku 4,983,236.74 5,924,888.40 8,178,706.40 2,253,818.00 2 Bawku West 4,810,770.97 5,718,198.72 6,793,600.93 1,075,402.21 3 Binduri 2,991,586.42 4,467,572.19 4,510,886.99 43,314.80 4 Bolga 8,782,635.25 8,617,912.48 5 Bongo 5,666,023.34 4,959,791.06 7,255,555.13 2,295,764.07 6 Builsa North 3,599,702.77 3,806,753.74 3,793,707.70 (13,046.04) 7 Builsa South 2,148,130.82 2,606,082.90 3,219,297.88 613,214.98 8 Garu Tempane 6,520,661.70 6,860,645.35 6,034,404.76 (826,240.59) 9 Kassena Nankana East 6,871,840.34 7,233,403.27 7,183,661.90 (49,741.37) 10 Kassena Nankana West 6,020,644.63 5,838,835.55 11 Nabdam 2,038,379.00 2,960,174.24 12 Pusiga 3,910,437.63 4,693,905.92 3,866,762.88 (827,143.04) 13 Talensi 4,739,363.19 4,391,207.02 4,122,616.15 (268,590.87) Total 63,083,412.80 68,079,370.84 54,959,200.72 4,296,752.15 APPENDIX C Contd. Total Income - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Upper West 1 Daffiama-Bussie-Issa 2,287,289.33 3,443,987.22 4,180,870.42 736,883.20 2 Jirapa 3,870,943.17 4,520,870.44 4,701,099.29 180,228.85 3 Lambussie-Karni 3,881,891.13 5,898,551.54 3,866,578.84 (2,031,972.70) 4 Lawra 4,055,778.57 4,446,498.32 3,584,511.14 (861,987.18) 5 Nadowli Kaleo 5,364,982.32 7,512,244.90 6,287,482.78 (1,224,762.12) 6 Nandom 4,108,638.85 4,131,437.76 3,440,462.42 (690,975.34) 7 Sissala East 5,847,027.09 6,305,211.98 5,558,610.88 (746,601.10) 8 Sissala West 3,887,565.88 4,431,928.85 4,917,856.78 485,927.93 9 Wa East 4,972,898.22 8,522,386.42 7,990,311.37 (532,075.05) 10 Wa 10,223,981.51 9,497,430.36 5,202,178.57 (4,295,251.79) 11 Wa West 7,212,711.73 9,923,686.22 5,450,233.56 (4,473,452.66) Total 55,713,707.80 68,634,234.01 55,180,196.05 (13,454,037.96)
Volta 1 Adaklu 2,185,265.73 3,421,942.43 4,222,687.64 800,745.21 2 Afadzeto South 2,133,777.42 3,069,859.40 4,008,567.72 938,708.32 3 Agortime-Ziope 2,896,615.70 3,212,365.20 3,099,533.01 (112,832.19) 4 Akatsi North 2,631,828.37 3,811,526.65 4,462,902.54 651,375.89 5 Akatsi South 2,513,522.83 3,736,305.47 5,331,677.03 1,595,371.56 6 Biakoye 2,007,336.59 3,507,420.83 4,159,648.95 652,228.12 7 Central Tongu 2,897,978.78 3,805,697.21 4,501,718.95 696,021.74 8 Ho 8,393,519.76 7,581,030.80 15,535,757.34 7,954,726.54 9 Ho West 2,260,588.13 3,526,245.46 3,814,639.46 288,394.00 10 Hohoe 4,725,947.07 6,807,140.49 9,652,162.15 2,845,021.66 11 Jasikan 2,970,920.58 3,418,810.45 3,831,914.15 413,103.70 12 Kadjebi 2,466,428.15 2,759,070.89 4,062,328.84 1,303,257.95 13 Keta 4,822,655.61 7,814,582.80 6,731,409.40 (1,083,173.40) 14 Ketu North 2,485,227.35 3,627,809.22 4,382,208.63 754,399.41 15 Ketu South 5,048,800.49 5,661,512.04 6,448,880.09 787,368.05 16 Kpando 3,123,382.27 3,167,425.64 3,773,854.28 606,428.64 17 Krachi East 3,386,123.85 3,401,202.12 4,880,560.32 1,479,358.20 18 Krachi West 2,989,802.90 3,661,686.03 3,539,972.94 (121,713.09) 19 Krachi Ntsumuru 2,324,343.55 2,912,320.15 3,306,966.73 394,646.58 20 Nkwanta North 2,736,816.86 3,546,056.07 3,571,021.18 24,965.11 21 Nkwanta South 2,144,903.49 4,590,875.75 4,204,999.45 (385,876.30) 22 North Dayi 2,362,778.37 3,093,219.91 3,339,067.65 245,847.74 23 North Tongu 2,045,298.32 3,970,808.92 5,087,163.53 1,116,354.61 24 South Dayi 2,723,793.44 3,555,696.08 3,312,619.74 (243,076.34) 25 South Tongu 3,885,026.68 4,281,873.98 3,865,134.26 (416,739.72) Total 78,162,682.29 101,942,483.99 123,127,395.98 21,184,911.99
APPENDIX C Contd. Total Income - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Western 1 Ahanta West 4,917,928.56 5,447,737.78 5,726,704.46 278,966.68 2 Amenfi Central 2,096,368.25 2,952,373.62 3 Amenfi East 3,923,659.58 4 Amenfi West 2,691,922.39 4,680,998.68 4,660,922.24 (20,076.44) 5 Aowin 2,475,500.44 3,966,301.10 4,255,680.90 289,379.80 6 Bia East 2,092,859.24 4,229,989.85 3,798,432.06 (431,557.79) 7 Bia West 3,919,969.04 3,815,170.84 3,816,021.17 850.33 8 Bibiani/Anhwiaso 4,625,581.52 5,238,372.41 6,250,181.44 1,011,809.03 9 Bodi 1,637,091.22 3,283,953.82 10 Ellembele 8,301,797.14 6,529,700.51 6,706,489.90 176,789.39 11 Jomoro 3,222,520.97 4,051,860.90 4,698,775.83 646,914.93 12 Juaboso 2,305,611.03 3,262,888.81 3,646,030.75 383,141.94 13 Mpohor 2,320,590.51 3,861,028.76 4,198,841.37 337,812.61 14 Nzema East 2,913,733.52 2,941,148.54 4,669,958.05 1,728,809.51 15 Prestea-Huni Valley 7,180,554.77 6,141,051.83 12,510,161.40 6,369,109.57 16 Sefwi Akontombra 2,374,181.23 3,392,508.20 3,185,014.35 (207,493.85) 17 Sefwi Wiawso 3,749,716.40 3,695,101.34 8,006,957.62 4,311,856.28 18 Sekondi/Takoradi 20,349,025.21 22,541,563.76 29,858,291.74 7,316,727.98 19 Shama 4,276,121.18 4,544,179.81 5,642,340.84 1,098,161.03 20 Suaman 1,690,609.55 3,077,493.15 3,471,623.44 394,130.29 21 Tarkwa-Nsuaem 8,186,268.92 10,230,922.82 15,807,532.69 5,576,609.87 22 Wassa East 3,401,426.75 5,812,599.60 5,480,474.10 (332,125.50) Total 98,653,037.42 107,460,618.69 142,626,761.79 28,929,815.66
Summary No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B 1 Ashanti 159,292,965.70 192,998,679.93 108,898,042.30 24,946,911.12 2 Brong Ahafo 125,245,089.51 134,341,510.74 152,679,301.10 18,541,155.46 3 Central 75,183,757.49 96,646,009.48 115,351,623.43 18,705,613.95 4 Eastern 98,838,501.37 133,410,065.83 132,866,543.85 17,151,935.17 5 Greater Accra 156,896,078.78 245,322,100.29 237,154,580.20 29,099,556.60 6 Northern 116,991,916.88 132,928,936.36 153,449,770.38 25,082,020.27 7 Upper East 63,083,412.80 68,079,370.84 54,959,200.72 4,296,752.15 8 Upper West 55,713,707.80 68,634,234.01 55,180,196.05 (13,454,037.96) 9 Volta 78,162,682.29 101,942,483.99 123,127,395.98 21,184,911.99 10 Western 98,653,037.42 107,460,618.69 142,626,761.79 28,929,815.66 Total 1,028,061,150.04 1,281,764,010.16 1,276,293,415.80 174,484,634.41 APPENDIX D IGF Performance - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Ashanti Region 1 Adansi North 232,002.11 406,332.67 2 Adansi South 447,788.10 569,180.28 3 Afigya Kwabre 696,515.68 894,412.17 4 Ahafo Ano North 292,333.58 362,241.64 5 Ahafo Ano South 424,131.10 712,251.55 6 Amansie Central 338,767.96 537,770.18 7 Amansie West 936,207.74 1,284,115.08 8 Asante Akim Central 621,417.66 791,820.27 9 Asante Akim North 287,787.82 347,848.44 10 Asante Akim South 168,610.03 479,045.06 11 Asokore Mampong 969,593.13 811,598.50 2,707,487.77 1,895,889.27 12 Atwima Kwanwoma 491,510.76 513,039.64 13 Atwima Mponua 365,409.94 416,045.72 425,558.56 9,512.84 14 Atwima Nwabiagya 557,303.24 739,780.96 939783.62 200,002.66 15 Bekwai 571,408.61 703,751.40 16 Bosome Freho 123,891.52 234,033.73 17 Bosomtwe 244,803.11 344,421.25 543952.44 199,531.19 18 Ejisu Juaben 1,350,249.16 1,402,412.68 19 Ejura Sekyedumase 479,965.41 754,802.68 20 Kumasi Metro 20,124,918.25 24,207,201.20 29,377,276.70 5,170,075.50 21 Kwabre East 680,395.65 774,121.04 818,926.80 44,805.76 22 Mampong 457,954.72 606,164.24 23 Obuasi 2,431,771.15 2,765,840.40 24 Offinso North 310,767.10 457,073.42 25 Offinso 450,171.12 351,034.25 26 Sekyere Affram Plains 82,410.78 71,592.30 123,848.65 52,256.35 27 Sekyere Central 242,077.87 302,803.86 28 Sekyere East 282,281.10 350,519.00 29 Sekyere Kumawu 284,601.76 277,170.41 30 Sekyere South 509,687.02 685,316.28 796,727.65 111,411.37 Total 35,456,733.18 43,153,740.30 35,733,562.19 7,683,484.94
Brong Ahafo 1 Asunafo North 463,507.05 944,167.10 1,078,446.94 134,279.84 2 Asunafo South 222,712.80 257,349.10 231,815.94 (25,533.16) 3 Asutifi North 120,534.51 1,580,329.90 4,893,825.95 3,313,496.05 4 Asutifi South 132,532.51 322,217.35 741,605.40 419,388.05 5 Atebubu-Amanten 422,651.75 854,459.81 678,195.28 (176,264.53) 6 Banda 77,390.40 364,586.15 258,215.41 (106,370.74) 7 Berekum 337,987.60 749,801.38 840,002.63 90,201.25 8 Dormaa Central 231,527.36 467,901.29 1,235,294.74 767,393.45 9 Dormaa East 99,788.21 195,959.28 191,788.49 (4,170.79) 10 Dormaa West 60,050.89 154,352.97 105,245.87 (49,107.10) 11 Jaman North 248,277.84 281,691.00 261,636.20 (20,054.80) 12 Jaman South 186,681.31 258,125.11 285,132.80 27,007.69 13 Kintampo 375,042.20 745,102.10 759,833.01 14,730.91 14 Kintampo South 190,789.72 200,255.71 222,759.60 22,503.89 APPENDIX D contd. IGF Performance - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Brong Ahafo 15 Nkoranza North 149,949.35 149,275.04 138,329.00 (10,946.04) 16 Nkoranza South 228,966.42 339,197.56 330,408.05 (8,789.51) 17 Pru 284,636.13 364,911.70 398,265.34 33,353.64 18 Sene East 142,477.57 209,056.58 193,713.00 (15,343.58) 19 Sene West 347,239.01 295,562.94 (51,676.07) 20 Sunyani 885,345.49 1,312,505.24 1,668,770.63 356,265.39 21 Sunyani West 279,774.16 348,913.78 520,729.36 171,815.58 22 Tain 103,153.48 528,691.97 23 Tano North 162,798.16 237,035.66 1,202,274.39 965,238.73 24 Tano South 172,858.41 268,246.84 245,777.16 (22,469.68) 25 Techiman 880,084.09 2,003,104.65 2,508,932.02 505,827.37 26 Techiman North 99,741.76 137,183.01 174,579.37 37,396.36 27 Wenchi 285,767.11 459,087.28 Total 6,845,026.28 14,080,746.57 19,461,139.52 6,368,172.20
Central 1 Abura/Asebu/Kwamankese 151649.55 124,778.74 197,194.64 72,415.90 2 Agona East 514,278.90 3 Agona West 1,276,436.03 1,351,002.09 1,179,242.86 (171,759.23) 4 Ajumako-Enyan-Essiam 144,105.29 245,382.47 239,039.08 (6,343.39) 5 Asikuma Odoben Brakwa 224,113.15 278,900.01 251,251.10 (27,648.91) 6 Assin North 452,173.52 492,789.94 463,264.33 (29,525.61) 7 Assin South 144,623.14 167,255.95 152,662.23 (14,593.72) 8 Awutu Senya 338,362.67 412,449.99 501,260.86 88,810.87 9 Awutu Senya East 1,460,270.63 2,245,077.01 1,788,964.56 (456,112.45) 10 Cape Coast 1,316,296.62 1,621,067.08 1,933,421.15 312,354.07 11 Effutu 532,460.06 526,967.79 654,406.40 127,438.61 12 Ekumfi 158,727.53 70,781.60 55,508.80 (15,272.80) 13 Gomoa East 300,603.98 408,075.96 528,970.24 120,894.28 14 Gomoa West 291,612.80 337,226.97 320,094.25 (17,132.72) 15 Hemang Lower Denkyira 195,297.36 174,113.41 335,758.38 161,644.97 16 Komenda/Edina/Eguafo/Abirem 405403.56 453,729.00 520,243.60 66,514.60 17 Mfantseman 868,402.80 1,034,531.12 948,558.25 (85,972.87) 18 Twifo Ati-Morkwa 393,801.17 387,923.60 427,288.50 39,364.90 19 Upper Denkyira East 514,278.90 614,982.68 611,233.28 (3,749.40) 20 Upper Denkyira West 332,578.97 873,173.90 1,035,351.37 162,177.47 Total 10,015,476.63 11,820,209.31 12,143,713.88 323,504.57
Eastern 1 Akuapem North 428,064.96 728,367.30 802,326.94 73,959.64 2 Akuapem South 234,981.70 354,785.00 417,084.98 62,299.98 3 Akyemasa 184,755.93 225,832.86 41,076.93 4 Asuogyaman 589,909.25 575,533.63 537,765.64 (37,767.99) 5 Atiwa 471,141.49 500,413.97 700,851.62 200,437.65 6 Ayensuano 216,829.70 402,434.11 500,045.75 97,611.64 7 Birim Central 634,371.54 976,166.73 961,226.83 (14,939.90) APPENDIX D contd. IGF Performance - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Eastern 8 Birim North 351,179.13 587,178.35 2,313,891.76 1,726,713.41 9 Birim South 228,801.80 352,948.50 335,275.69 (17,672.81) 10 Denkyembour 127,039.13 208,230.42 365,537.91 157,307.49 11 East Akim 568,092.63 1,213,401.30 1,028,735.95 (184,665.35) 12 Fanteakwa 431,981.20 482,397.80 684,528.23 202,130.43 13 Kwaebibirim 388,294.35 486,651.11 597,022.37 110,371.26 14 Kwahu Affram Plains North 232,861.73 304,494.61 - 15 Kwahu Affram Plains South 396,384.57 418,000.92 - 16 Kwahu East 388,453.45 - 17 Kwahu South 760,591.39 278,141.47 340,432.94 62,291.47 18 Kwahu West 809,391.46 903,639.19 94,247.73 19 Lower Manya Krobo 682,106.14 761,041.69 762,737.10 1,695.41 20 New Juaben 2,537,212.86 3,525,315.52 4,346,143.77 820,828.25 21 Nsawam/Adoagyiri 965,299.23 - 22 Suhum/Kraboa/Coaltar 492,646.04 751,625.19 - 23 Upper Manya Krobo 230,956.87 364,341.48 445,805.94 81,464.46 24 Upper West Akim 226,786.90 335,685.61 257,840.84 (77,844.77) 25 West Akim 694,047.36 677,780.66 574,392.45 (103,388.21) 26 Yilo Krobo 924,594.10 1,238,716.95 1,374,975.82 136,258.87 Total 11,848,874.84 17,871,552.39 18,476,094.58 3,432,415.59
No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Greater Accra 1 Accra 25,171,892.80 40,072,209.54 53,336,613.71 13,264,404.17 2 Ada East 282,807.81 440,257.81 447,411.02 7,153.21 3 Ada West 252,437.50 680,482.00 414,882.41 -265,599.59 4 Adenta 1,973,246.73 4,661,319.00 5,405,618.07 744,299.07 5 Ashaiman 1,819,879.08 3,147,070.93 3,300,453.06 153,382.13 6 Ga Central 986,073.90 1,434,761.75 7 Ga East 2,049,350.00 3,436,790.14 8 Ga South 1,347,010.85 2,110,723.58 4,465,734.68 2,355,011.10 9 Ga West 2,265,654.50 4,527,192.92 10 Kpone Katamanso 2,034,875.43 3,646,817.65 11 La Dade-Kotopon 2,180,514.95 5,885,166.23 6,514,879.02 629,712.79 12 La Nkwatanang Madina 1,733,173.47 3,117,057.80 3,933,452.04 816,394.24 13 Lejokuku-Krowor 2,202,178.08 4,306,966.45 8,962,066.29 4,655,099.84 14 Ningo/Prampram 1,161,527.60 2,054,749.18 2,526,506.75 471,757.57 15 Shai/Osudoku 1,358,575.82 2,041,406.96 2,453,379.20 411,972.24 16 Tema 11,556,365.65 19,752,424.48 23,887,435.88 4,135,011.40 Total 58,375,564.17 101,315,396.42 115,648,432.13 27,378,598.17 APPENDIX D contd. IGF Performance - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Northern 1 Bole 890,618.42 1,287,086.32 882,715.16 (404,371.16) 2 Bunkpurugu/Yunyoo 41,929.32 64,263.96 3 Central Gonja 403,095.98 773,252.03 736,369.15 (36,882.88) 4 Chereponi 41,719.01 379,972.77 5 East Gonja 148,217.43 138,379.79 162,515.76 24,135.97 6 East Mamprusi 86,641.45 98,909.49 68,526.89 (30,382.60) 7 Gushiegu 188,933.91 186142.82 194,966.98 8,824.16 8 Karaga 48,614.45 61,228.30 94,128.66 32,900.36 9 Kpandai 84,758.73 69,568.42 117,499.04 47,930.62 10 Kumbungu 30,302.37 26,426.47 78,568.96 52,142.49 11 Mamprugu-Moagduri 43,084.00 16,913.00 92,746.76 75,833.76 12 Mion 54,118.22 68,630.78 74,449.63 5,818.85 13 Nanumba North 179,939.17 189,359.12 343,858.34 154,499.22 14 Nanumba South 90,022.90 101,262.00 113,909.34 12,647.34 15 North Gonja 207,221.62 102,206.92 93,822.70 (8,384.22) 16 Saboba 25,331.07 79,332.80 92,081.85 12,749.05 17 Sagnerigu 197,171.21 243,735.66 269,525.00 25,789.34 18 Savelugu/Nanton 217,325.49 - 19 Sawla/Tuna/Kalba 173,759.40 196,406.05 425,091.15 228,685.10 20 Tamale 1,237,690.55 2,666,355.18 1,459,412.45 (1,206,942.73) 21 Tatale Sanguli 36,493.16 61,286.00 82,352.85 21,066.85 22 Tolon 67,909.01 61,955.30 121,206.82 59,251.52 23 West Gonja 206,552.61 620,017.47 413,464.86 24 West Mamprusi 144,058.26 256,398.13 311,697.79 55,299.66 25 Yendi 801,078.99 818,991.81 1,168,489.79 349,497.98 26 Zabzugu 169,474.21 252693.53 259,988.57 7,295.04 Total 5,609,508.33 8,027,336.49 8,243,913.88 (99,131.42)
Upper East 1 Bawku 616,272.19 831,694.80 897,827.32 66,132.52 2 Bawku West 198,902.90 157,601.58 323,365.58 165,764.00 3 Binduri 30,840.37 43,351.30 34,618.86 (8,732.44) 4 Bolga 1,506,146.65 1,964,384.25 5 Bongo 237,255.61 273,073.29 226,060.01 (47,013.28) 6 Builsa North 68,325.43 133,627.40 137,834.68 4,207.28 7 Builsa South 51,453.53 126,957.45 97,095.92 (29,861.53) 8 Garu Tempane 208,207.42 274,725.78 138,913.28 (135,812.50) 9 Kassena Nankana East 157,450.99 1,095,018.05 918,366.64 (176,651.41) 10 Kassena Nankana West 176,711.74 281,526.50 11 Nabdam 88,227.47 56,545.10 12 Pusiga 200,439.77 203,654.98 240,852.60 37,197.62 13 Talensi 162,442.33 434,868.56 243,852.26 (191,016.30) Total 3,702,676.40 5,877,029.04 3,258,787.15 (315,786.04) APPENDIX D contd. IGF Performance - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Upper West 1 Daffiama-Bussie-Issa 188,566.39 108,054.92 121,978.30 13,923.38 2 Jirapa 147,602.82 136,517.83 141,671.75 5,153.92 3 Lambussie-Karni 120,412.86 88,255.00 239,054.61 150,799.61 4 Lawra 105,130.24 124,661.37 90,817.00 (33,844.37) 5 Nadowli Kaleo 159,842.93 123,642.06 180,608.05 56,965.99 6 Nandom 67,335.65 70,180.53 131,737.74 61,557.21 7 Sissala East 365,830.31 520,592.90 562,096.17 41,503.27 8 Sissala West 280,966.85 306,063.70 358,162.36 52,098.66 9 Wa East 432,413.87 477,922.40 45,508.53 10 Wa 717,752.55 875,658.11 679,416.53 (196,241.58) 11 Wa West 312,006.56 106,777.67 285,542.20 178,764.53 Total 2,465,447.16 2,892,817.96 3,269,007.11 376,189.15
Volta 1 Adaklu 143,809.12 213,757.21 317,449.12 103,691.91 2 Afadzeto South 91,104.30 141,043.74 125,055.00 (15,988.74) 3 Agortime-Ziope 115,965.70 117,461.70 364,889.60 247,427.90 4 Akatsi North 113,690.40 87,929.74 134,519.31 46,589.57 5 Akatsi South 360,252.22 312,761.04 320,656.12 7,895.08 6 Biakoye 127,538.42 110,208.06 280,458.79 170,250.73 7 Central Tongu 149,353.19 175,256.80 188,786.70 13,529.90 8 Ho 1,342,098.83 1,582,092.98 1,610,817.28 28,724.30 9 Ho West 200,524.76 272,590.91 193,598.00 (78,992.91) 10 Hohoe 617,143.59 731,550.47 715,849.78 (15,700.69) 11 Jasikan 202,865.21 181,709.38 171,057.71 (10,651.67) 12 Kadjebi 113,354.72 133,005.27 278,115.89 145,110.62 13 Keta 424,705.81 406,791.15 445,393.02 38,601.87 14 Ketu North 195,741.10 265,564.30 301,968.70 36,404.40 15 Ketu South 719,756.67 672,215.10 858,102.24 185,887.14 16 Kpando 251,618.89 230,093.41 276,955.57 46,862.16 17 Krachi East 501,837.02 583,321.10 491,437.63 (91,883.47) 18 Krachi West 161,672.17 201,214.93 222,844.10 21,629.17 19 Krachi Ntsumuru 77,773.13 79,560.60 99,229.50 19,668.90 20 Nkwanta North 168,248.71 175,696.44 185,422.82 9,726.38 23 Nkwanta South 136,552.34 176,204.24 178,570.75 2,366.51 21 North Dayi 138,392.40 151,081.63 122,601.96 (28,479.67) 22 North Tongu 242,468.37 447,825.67 519,292.09 71,466.42 24 South Dayi 278,881.68 290,498.99 328,585.91 38,086.92 25 South Tongu 254,105.82 353,429.55 437,653.31 84,223.76 Total 7,129,454.57 8,092,864.41 9,169,310.90 1,076,446.49 APPENDIX D Contd. IGF Performance - 2014 to 2016 No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B Western 1 Ahanta West 1,040,045.15 883,439.47 1,277,442.33 394,002.86 2 Amenfi Central 286,437.63 290,492.58 3 Amenfi East 861,172.07 - 4 Amenfi West 354,328.42 232,214.59 293,892.18 61,677.59 5 Aowin 668,789.05 670,264.14 601,835.65 (68,428.49) 6 Bia East 164,258.48 208,194.42 210,661.06 2,466.64 7 Bia West 173,228.96 171,229.18 165,911.45 (5,317.73) 8 Bibiani/Anhwiaso 1,031,543.77 1,714,093.43 3,344,732.61 1,630,639.18 9 Bodi 78,980.63 125,999.02 10 Ellembele 1,043,679.50 2,388,075.75 1,344,396.25 11 Jomoro 870,102.01 896,839.19 666,404.47 (230,434.72) 12 Juaboso 237,844.04 309,408.00 401,835.67 92,427.67 13 Mpohor 291,964.34 238,197.02 463,601.00 225,403.98 14 Nzema East 123,808.99 272,161.76 263,654.81 (8,506.95) 15 Prestea-Huni Valley 3,015,521.64 1,010,604.66 16 Sefwi Akontombra 125,806.36 660,420.52 217,866.20 (442,554.32) 17 Sefwi Wiawso 923,334.27 884,822.23 2,403,812.25 1,518,990.02 18 Sekondi/Takoradi 4,762,737.27 5,960,776.37 7,391,273.49 1,430,497.12 19 Shama 357,630.89 338,455.73 543,744.26 205,288.53 20 Suaman 142,122.50 140,534.00 124,349.10 (16,184.90) 21 Tarkwa-Nsuaem 4,968,637.31 3,365,405.77 8,434,556.01 5,069,150.24 22 Wassa East 492,085.99 823,611.35 1,169,927.79 346,316.44 Total 20,970,379.77 19,824,351.33 30,780,067.68 11,549,829.41
Summary No. Assembly 2014 (A) 2015 (B) 2016 ( C) C - B 1 Ashanti 35,456,733.18 43,153,740.30 35,733,562.19 7,683,484.94 2 Brong Ahafo 6,845,026.28 14,080,746.57 19,461,139.52 6,368,172.20 3 Central 10,015,476.63 11,820,209.31 12,143,713.88 323,504.57 4 Eastern 11,848,874.84 17,871,552.39 18,476,094.58 3,432,415.59 5 Greater Accra 58,375,564.17 101,315,396.42 115,648,432.13 27,378,598.17 6 Northern 5,609,508.33 8,027,336.49 8,243,913.88 (99,131.42) 7 Upper East 3,702,676.40 5,877,029.04 3,258,787.15 (315,786.04) 8 Upper West 2,465,447.16 2,892,817.96 3,269,007.11 376,189.15 9 Volta 7,129,454.57 8,092,864.41 9,169,310.90 1,076,446.49 10 Western 20,970,379.77 19,824,351.33 30,780,067.68 11,549,829.41 Total 162,419,141.33 232,956,044.22 256,184,029.02 57,773,723.06 APPENDIX E Operational Results - 2016 No. Assembly Income (A) Expenditure (B) Surplus/(Deficit) (C=A-B) Ashanti Region 1 Adansi North 2 Adansi South 3 Afigya Kwabre 4 Ahafo Ano North 5 Ahafo Ano South 6 Amansie Central 7 Amansie West 8 Asante Akim Central 9 Asante Akim North 10 Asante Akim South 11 Asokore Mampong 8,694,199.27 8,142,701.67 551,497.60 12 Atwima Kwanwoma - 13 Atwima Mponua 4,454,482.05 5,047,443.78 (592,961.73) 14 Atwima Nwabiagya 5,544,722.04 4,055,639.46 1,489,082.58 15 Bekwai - 16 Bosome Freho - 17 Bosomtwe 3,335,409.65 3,789,919.82 (454,510.17) 18 Ejisu Juaben - 19 Ejura Sekyedumase - 20 Kumasi Metro 71,143,145.63 76,649,954.38 (5,506,808.75) 21 Kwabre East 5,846,069.31 6,257,156.03 (411,086.72) 22 Mampong - 23 Obuasi - 24 Offinso North - 25 Offinso South - 26 Sekyere Affram Plains 4,131,041.50 2,336,015.08 1,795,026.42 27 Sekyere Central - 28 Sekyere East - 29 Sekyere Kumawu - 30 Sekyere South 5,748,972.85 4,214,862.53 1,534,110.32 Total 108,898,042.30 110,493,692.75 (1,595,650.45)
Brong Ahafo 1 Asunafo North 8,608,826.63 9,840,605.55 (1,231,778.92) 2 Asunafo South 5,066,564.92 5,329,525.31 (262,960.39) 3 Asutifi North 9,605,282.99 8,034,273.18 1,571,009.81 4 Asutifi South 5,266,428.61 5,481,078.68 (214,650.07) 5 Atebubu-Amanten 5,710,441.22 5,688,786.29 21,654.93 6 Banda 3,314,912.74 3,876,654.33 (561,741.59) 7 Berekum 9,338,607.51 10,079,330.92 (740,723.41) 8 Dormaa Central 5,895,621.84 7,033,067.42 (1,137,445.58) 9 Dormaa East 4,047,699.62 4,370,520.74 (322,821.12) 10 Dormaa West 3,821,607.36 4,297,772.12 (476,164.76) 11 Jaman North 4,218,113.01 4,324,430.74 (106,317.73) 12 Jaman South 4,591,213.79 4,881,115.45 (289,901.66) 13 Kintampo 6,963,092.13 7,808,566.03 (845,473.90) 14 Kintampo South 4,653,913.18 5,081,638.97 (427,725.79) APPENDIX E Operational Results - 2016 No. Assembly Income (A) Expenditure (B) Surplus/(Deficit) (C=A-B) Brong Ahafo contd. 15 Nkoranza North 4,726,544.81 5,227,387.56 (500,842.75) 16 Nkoranza South 7,565,873.14 7,004,350.61 561,522.53 17 Pru 5,963,702.09 7,656,832.61 (1,693,130.52) 18 Sene East 5,063,377.51 5,376,581.31 (313,203.80) 19 Sene West 4,511,004.99 5,562,450.67 (1,051,445.68) 20 Sunyani 9,926,757.46 10,574,393.29 (647,635.83) 21 Sunyani West 6,019,827.09 6,437,938.47 (418,111.38) 22 Tain 23 Tano North 4,952,960.73 5,566,166.34 (613,205.61) 24 Tano South 6,325,272.01 7,927,628.99 (1,602,356.98) 25 Techiman 11,309,609.38 11,309,018.90 590.48 26 Techiman North 5,212,046.34 5,992,480.14 (780,433.80) 27 Wenchi Total 152,679,301.10 164,762,594.62 (12,083,293.52)
Central 1 Abura/Asebu/Kwamankese 4,264,313.86 4,759,118.70 (494,804.84) 2 Agona East 4,675,233.57 5,416,137.50 (740,903.93) 3 Agona West 9,516,869.97 10,336,655.57 (819,785.60) 4 Ajumako-Enyan-Essiam 4,034,255.82 4,370,060.36 (335,804.54) 5 Asikuma Odoben Brakwa 5,405,617.29 3,068,275.71 2,337,341.58 6 Assin North 9,350,184.94 10,375,137.44 (1,024,952.50) 7 Assin South 4,909,511.12 2,791,113.41 2,118,397.71 8 Awutu Senya 5,780,571.44 6,013,363.28 (232,791.84) 9 Awutu Senya East 6,490,605.26 7,222,522.45 (731,917.19) 10 Cape Coast 9,132,402.73 8,857,640.67 274,762.06 11 Effutu 4,935,058.31 5,568,051.09 (632,992.78) 12 Ekumfi 3,701,660.78 1,861,869.86 1,839,790.92 13 Gomoa East 3,342,841.22 4,260,266.24 (917,425.02) 14 Gomoa West 5,163,449.83 4,354,492.87 808,956.96 15 Hemang Lower Denkyira 3,920,781.83 1,095,453.83 2,825,328.00 16 Komenda/Edina/Eguafo/Abirem 6,567,219.60 2,999,646.16 3,567,573.44 17 Mfantseman 6,672,088.83 7,050,225.29 (378,136.46) 18 Twifo Ati-Morkwa 4,522,769.67 2,922,346.74 1,600,422.93 19 Upper Denkyira East 7,683,280.74 7,361,565.21 321,715.53 20 Upper Denkyira West 5,282,906.62 3,083,602.08 2,199,304.54 Total 115,351,623.43 103,767,544.46 11,584,078.97
Eastern 1 Akuapem North 6,708,376.31 7,084,649.48 (376,273.17) 2 Akuapem South 12,316,138.79 12,958,590.33 (642,451.54) 3 Akyemasa 4,522,071.00 5,314,187.50 (792,116.50) 4 Asuogyaman 4,788,387.70 5,225,831.65 (437,443.95) 5 Atiwa 5,906,098.16 6,759,847.46 (853,749.30) 6 Ayensuano 4,419,501.71 4,760,073.87 (340,572.16) 7 Birim Central 10,063,465.73 9,718,585.87 344,879.86 APPENDIX E Operational Results - 2016 No. Assembly Income (A) Expenditure (B) Surplus/(Deficit) (C=A-B) Eastern contd. 8 Birim North 5,926,607.60 6,118,353.02 (191,745.42) 9 Birim South 5,952,719.18 6,898,095.95 (945,376.77) 10 Denkyembour 4,561,633.06 5,324,359.70 (762,726.64) 11 East Akim 7,635,703.77 7,995,012.55 (359,308.78) 12 Fanteakwa 6,010,137.55 6,674,831.94 (664,694.39) 13 Kwaebibirim 4,305,551.53 4,696,649.48 (391,097.95) 14 Kwahu Affram Plains North 15 Kwahu Affram Plains South 16 Kwahu East 17 Kwahu South 3,958,117.61 4,482,377.85 (524,260.24) 18 Kwahu West 6,580,387.67 7,014,582.88 (434,195.21) 19 Lower Manya Krobo 4,533,510.42 5,100,943.92 (567,433.50) 20 New Juaben 12,266,216.53 13,376,234.29 (1,110,017.76) 21 Nsawam/Adoagyiri 22 Suhum 23 Upper Manya Krobo 5,424,878.90 5,707,505.64 (282,626.74) 24 Upper West Akim 3,454,741.16 3,846,445.81 (391,704.65) 25 West Akim 6,537,806.27 7,522,576.16 (984,769.89) 26 Yilo Krobo 6,994,493.20 7,685,000.47 (690,507.27) Total 132,866,543.85 144,264,735.82 (11,398,191.97)
Greater Accra No. Assembly 1 Accra 89,014,365.09 86,148,506.72 2,865,858.37 2 Ada East 5,061,811.11 5,418,706.07 (356,894.96) 3 Ada West 4,674,568.36 5,129,128.46 (454,560.10) 4 Adenta 13,483,013.82 12,133,826.22 1,349,187.60 5 Ashaiman 14,046,743.91 14,524,220.01 (477,476.10) 6 Ga Central - 7 Ga East - 8 Ga South 14,152,772.90 14,337,583.09 (184,810.19) 9 Ga West - 10 Kpone Katamanso - 11 La Dade-Kotopon 14,252,417.21 13,514,774.64 737,642.57 12 La Nkwatanang Madina 10,805,213.11 10996319.4 (191,106.29) 13 Lejokuku-Krowor 15,614,933.63 15,648,385.90 (33,452.27) 14 Ningo/Prampram 5,141,580.77 4,950,779.65 190,801.12 15 Shai/Osudoku 6,301,843.89 6,427,868.28 (126,024.39) 16 Tema 44,605,316.40 43,800,424.98 804,891.42 Total 237,154,580.20 233,030,523.42 4,124,056.78 APPENDIX E Operational Results - 2016 No. Assembly Income (A) Expenditure (B) Surplus/(Deficit) (C=A-B) Northern 1 Bole 5,602,176.14 2,755,532.08 2,846,644.06 2 Bunkpurugu/Yunyoo 0.00 3 Central Gonja 6,631,542.14 7,488,762.86 -857,220.72 4 Chereponi 4,247,452.45 2,698,328.63 1,549,123.82 5 East Gonja 7,253,814.86 8,764,327.08 -1,510,512.22 6 East Mamprusi 8,314,677.60 7,111,245.48 1,203,432.12 7 Gushiegu 5,754,504.64 6,386,701.76 -632,197.12 8 Karaga 4,835,714.30 4,017,324.88 818,389.42 9 Kpandai 5,435,744.74 6,264,911.47 -829,166.73 10 Kumbungu 3,205,018.04 1,901,094.86 1,303,923.18 11 Mamprugu-Moagduri 3,800,537.93 4,294,503.75 -493,965.82 12 Mion 4,532,339.06 2,807,174.09 1,725,164.97 13 Nanumba North 9,445,991.60 10,761,814.37 -1,315,822.77 14 Nanumba South 6,098,702.93 4,060,414.28 2,038,288.65 15 North Gonja 4,144,929.57 5,026,368.73 -881,439.16 16 Saboba 5,682,475.86 6,400,911.29 -718,435.43 17 Sagnerigu 6,066,572.87 4,344,967.76 1,721,605.11 18 Savelugu/Nanton 0.00 19 Sawla/Tuna/Kalba 4,914,474.85 5,657,520.33 -743,045.48 20 Tamale 20,127,137.95 22,754,719.13 -2,627,581.18 21 Tatale Sanguli 3,972,361.19 5,029,421.75 -1,057,060.56 22 Tolon 4,993,245.30 5,678,852.86 -685,607.56 23 West Gonja 5,698,734.20 5,902,417.28 -203,683.08 24 West Mamprusi 8,281,970.15 5,914,745.51 2,367,224.64 25 Yendi 7,880,262.74 7,883,670.76 -3,408.02 26 Zabzugu 6,529,389.27 6,256,558.00 272,831.27 Total 153,449,770.38 150,162,288.99 3,287,481.39
Upper East 1 Bawku 8,178,706.40 9,685,201.25 (1,506,494.85) 2 Bawku West 6,793,600.93 6,822,479.55 (28,878.62) 3 Binduri 4,510,886.99 5,337,319.96 (826,432.97) 4 Bolga - 5 Bongo 7,255,555.13 7,488,171.46 (232,616.33) 6 Builsa North 3,793,707.70 4,503,668.25 (709,960.55) 7 Builsa South 3,219,297.88 3,905,321.10 (686,023.22) 8 Garu Tempane 6,034,404.76 6,598,465.27 (564,060.51) 9 Kassena Nankana East 7,183,661.90 7,512,630.71 (328,968.81) 10 Kassena Nankana West - 11 Nabdam - 12 Pusiga 3,866,762.88 4,951,606.85 (1,084,843.97) 13 Talensi 4,122,616.15 4,863,109.77 (740,493.62) Total 54,959,200.72 61,667,974.17 (6,708,773.45) APPENDIX E Operational Results - 2016 No. Assembly Income (A) Expenditure (B) Surplus/(Deficit) (C=A-B) Upper West 1 Daffiama-Bussie-Issa 4,180,870.42 4,620,014.44 (439,144.02) 2 Jirapa 4,701,099.29 5,528,589.60 (827,490.31) 3 Lambussie-Karni 3,866,578.84 4,487,126.25 (620,547.41) 4 Lawra 3,584,511.14 4,052,483.80 (467,972.66) 5 Nadowli Kaleo 6,287,482.78 6,664,391.54 (376,908.76) 6 Nandom 3,440,462.42 4,172,144.66 (731,682.24) 7 Sissala East 5,558,610.88 6,360,504.23 (801,893.35) 8 Sissala West 4,917,856.78 5,469,546.49 (551,689.71) 9 Wa East 5,202,178.57 5,608,522.39 (406,343.82) 10 Wa 7,990,311.37 9,517,675.65 (1,527,364.28) 11 Wa West 5,450,233.56 6,304,859.00 (854,625.44) Total 55,180,196.05 62,785,858.05 (7,605,662.00)
Volta 1 Adaklu 4,222,687.64 5,059,123.45 (836,435.81) 2 Afadzeto South 4,008,567.72 4,685,069.93 (676,502.21) 3 Agortime-Ziope 3,099,533.01 3,406,121.18 (306,588.17) 4 Akatsi North 4,462,902.54 5,095,362.78 (632,460.24) 5 Akatsi South 5,331,677.03 5,774,332.24 (442,655.21) 6 Biakoye 4,159,648.95 4,719,132.29 (559,483.34) 7 Central Tongu 4,501,718.95 4,926,186.47 (424,467.52) 8 Ho 15,535,757.34 11,171,214.76 4,364,542.58 9 Ho West 3,814,639.46 4,302,764.56 (488,125.10) 10 Hohoe 9,652,162.15 9,251,904.39 400,257.76 11 Jasikan 3,831,914.15 3,481,761.33 350,152.82 12 Kadjebi 4,062,328.84 3,953,626.45 108,702.39 13 Keta 6,731,409.40 3,551,291.33 3,180,118.07 14 Ketu North 4,382,208.63 4,761,849.52 (379,640.89) 15 Ketu South 6,448,880.09 4,389,121.98 2,059,758.11 16 Kpando 3,773,854.28 3,818,791.26 (44,936.98) 17 Krachi East 4,880,560.32 5,236,066.73 (355,506.41) 18 Krachi West 3,539,972.94 4,077,550.17 (537,577.23) 19 Krachi Ntsumuru 3,306,966.73 3,870,235.77 (563,269.04) 20 Nkwanta North 3,571,021.18 3,766,361.77 (195,340.59) 21 Nkwanta South 4,204,999.45 5,356,526.98 (1,151,527.53) 22 North Dayi 3,339,067.65 3,890,724.75 (551,657.10) 23 North Tongu 5,087,163.53 5,683,930.67 (596,767.14) 24 South Dayi 3,312,619.74 3,638,984.29 (326,364.55) 25 South Tongu 3,865,134.26 4,621,309.98 (756,175.72) Total 123,127,395.98 122,489,345.03 638,050.95 APPENDIX E Operational Results - 2016 No. Assembly Income (A) Expenditure (B) Surplus/(Deficit) (C=A-B) Western 1 Ahanta West 5,726,704.46 6,680,709.54 (954,005.08) 2 Amenfi Central 2,952,373.62 3,405,561.25 (453,187.63) 3 Amenfi East - 4 Amenfi West 4,660,922.24 5,162,547.02 (501,624.78) 5 Aowin 4,255,680.90 3,099,982.40 1,155,698.50 6 Bia East 3,798,432.06 2,856,671.75 941,760.31 7 Bia West 3,816,021.17 4,342,133.63 (526,112.46) 8 Bibiani/Anhwiaso 6,250,181.44 4,115,233.35 2,134,948.09 9 Bodi 3,283,953.82 3,803,208.62 (519,254.80) 10 Ellembele 6,706,489.90 6,897,009.59 (190,519.69) 11 Jomoro 4,698,775.83 4,985,018.30 (286,242.47) 12 Juaboso 3,646,030.75 4,201,285.80 (555,255.05) 13 Mpohor 4,198,841.37 2,729,260.63 1,469,580.74 14 Nzema East 4,669,958.05 3,128,706.20 1,541,251.85 15 Prestea-Huni Valley 12,510,161.40 13,737,228.30 (1,227,066.90) 16 Sefwi Akontombra 3,185,014.35 3,089,831.79 95,182.56 17 Sefwi Wiawso 8,006,957.62 4,108,265.49 3,898,692.13 18 Sekondi/Takoradi 29,858,291.74 15,782,336.04 14,075,955.70 19 Shama 5,642,340.84 4,066,639.46 1,575,701.38 20 Suaman 3,471,623.44 2,987,301.27 484,322.17 21 Tarkwa-Nsuaem 15,807,532.69 15,144,113.59 663,419.10 22 Wassa East 5,480,474.10 6,554,334.95 (1,073,860.85) Total 142,626,761.79 120,877,378.97 21,749,382.82
Summary No. Assembly Income (A) Expenditure (B) Surplus/(Deficit) (C=A-B) 1 Ashanti 108,898,042.30 110,493,692.75 (1,595,650.45) 2 Brong Ahafo 152,679,301.10 164,762,594.62 (12,083,293.52) 3 Central 115,351,623.43 103,767,544.46 11,584,078.97 4 Eastern 132,866,543.85 144,264,735.82 (11,398,191.97) 5 Greater Accra 237,154,580.20 233,030,523.42 4,124,056.78 6 Northern 153,449,770.38 150,162,288.99 3,287,481.39 7 Upper East 54,959,200.72 61,667,974.17 (6,708,773.45) 8 Upper West 55,180,196.05 62,785,858.05 (7,605,662.00) 9 Volta 123,127,395.98 122,489,345.03 638,050.95 10 Western 142,626,761.79 120,877,378.97 21,749,382.82 Total 1,276,293,415.80 1,274,301,936.28 1,991,479.52 APPENDIX F Assets and Liabilities - 2013 to 2015 Ashanti Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Adansi North 2014 468,856.51 12,098.81 2,485.00 483,440.32 483,440.32 2015 1,161,543.31 0.00 2,685.00 1,164,228.31 12,098.81 1,152,129.50 2016 0.00 0.00 2 Adansi South 2014 62,886.59 1,450.00 64,336.59 64,336.59 2015 764,947.90 2,685.00 767,632.90 12,098.81 755,534.09 2016 0.00 0.00 3 Afigya Kwabre 2014 259,411.21 39,131.00 298,542.21 33,380.76 265,161.45 2015 1,232,877.46 37,543.00 1,270,420.46 3,950.40 1,266,470.06 2016 0.00 0.00 4 Ahafo Ano North 2014 74,684.81 8,200.00 10,985.00 93,869.81 8,318.55 85,551.26 2015 672,313.47 8,200.00 10,500.00 691,013.47 190.00 690,823.47 2016 0.00 0.00 5 Ahafo Ano South 2014 768,999.36 38,000.00 2,110.00 809,109.36 809,109.36 2015 885,799.39 38,000.00 2,110.00 925,909.39 925,909.39 2016 0.00 0.00 6 Amansie Central 2014 199,851.47 11,250.00 211,101.47 31,625.56 179,475.91 2015 547,308.44 11,250.00 558,558.44 31,625.56 526,932.88 2016 0.00 0.00 7 Amansie West 2014 442,171.87 23,106.10 16,601.10 481,879.07 18,000.00 463,879.07 2015 768,971.32 18,651.10 787,622.42 18,000.00 769,622.42 2016 0.00 0.00 8 Asante Akim 2014 204,688.49 61,314.45 750.00 266,752.94 4,433.88 262,319.06 Central 2015 735,379.25 61,314.45 750.00 797,443.70 4,433.88 793,009.82 2016 0.00 0.00 9 Asante Akim 2014 11,539.72 400.00 11,939.72 66,389.36 -54,449.64 North 2015 576,059.58 576,059.58 1,144.95 574,914.63 2016 0.00 0.00 10 Asante Akim 2014 115,224.76 23,600.00 41,670.88 180,495.64 4,545.36 175,950.28 South 2015 781,791.63 23,600.00 41,390.88 846,782.51 4,545.36 842,237.15 2016 0.00 0.00 11 Asokore 2014 502,318.71 502,318.71 13,380.41 488,938.30 Mampong 2015 625,992.72 1,550.00 627,542.72 19,227.11 608,315.61 2016 1,177,690.32 1,350.00 1,179,040.32 19,227.11 1,159,813.21 12 Atwima 2014 194,704.09 1,785.00 196,489.09 196,489.09 Kwanwoma 2015 579,901.28 1,785.00 581,686.28 2,000.00 579,686.28 2016 0.00 0.00 13 Atwima 2014 276,284.56 13,504.00 289,788.56 13,187.25 276,601.31 Mponua 2015 632,987.98 16,055.00 649,042.98 21,813.96 627,229.02 2016 108,952.72 37,865.23 146,817.95 112,550.66 34,267.29 14 Atwima 2014 328,396.85 24,221.00 10,984.00 363,601.85 25,350.88 338,250.97 Nwabiagya 2015 368,695.56 11,136.00 379,831.56 28,050.88 351,780.68 2016 245,767.74 24,221.00 10,867.00 280,855.74 28,050.88 252,804.86 15 Bekwai 2014 450,629.58 80,950.74 909.01 532,489.33 12,285.38 520,203.95 2015 761,487.64 80,950.74 909.01 843,347.39 12,285.38 831,062.01 2016 0.00 0.00 16 Bosome 2014 132,888.34 132,888.34 411.21 132,477.13 Freho 2015 652,931.20 652,931.20 411.21 652,519.99 2016 0.00 0.00 17 Bosomtwe 2014 421,884.98 117,500.00 539,384.98 3,534.65 535,850.33 2015 750,400.99 117,500.00 867,900.99 34.65 867,866.34 2016 300,934.98 117,500.00 418,434.98 34.65 418,400.33 18 Ejisu - Juaben 2014 444,811.57 444,811.57 4,113.52 440,698.05 2015 867,216.68 867,216.68 - 867,216.68 2016 0.00 0.00 19 Ejura Sekye- 2014 61,195.37 50,700.00 500.00 112,395.37 7,959.94 104,435.43 redumasi 2015 440,148.32 50,700.00 500.00 491,348.32 16,455.90 474,892.42 2016 0.00 0.00 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Ashanti Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 20 Kumasi 2014 14,017,801.03 1,220,373.90 15,238,174.93 2,033,776.04 13,204,398.89 2015 15,519,696.98 400.00 15,520,096.98 1,590,005.28 13,930,091.70 2016 10,240,082.52 1,051,154.00 11,291,236.52 1,884,237.57 9,406,998.95 21 Kwabre 2014 114,366.01 20.00 300.00 114,686.01 114,686.01 East 2015 655,837.08 3,535.17 0.00 659,372.25 659,372.25 2016 244,750.36 3,535.17 248,285.53 248,285.53 22 Mampong 2014 94,582.57 25,500.00 120,082.57 70,672.41 49,410.16 2015 700,591.08 25,500.00 726,091.08 1,558.80 724,532.28 2016 0.00 0.00 23 Obuasi 2014 1,950,855.02 40,689.04 10,057.45 2,001,601.51 68,440.79 1,933,160.72 2015 2,546,520.47 40,689.04 10,807.45 2,598,016.96 43,135.79 2,554,881.17 2016 0.00 0.00 24 Offinso North 2014 287,832.45 8,400.00 296,232.45 29,825.44 266,407.01 2015 647,053.04 0.00 647,053.04 41,256.70 605,796.34 2016 0.00 0.00 25 Offinso 2014 355,482.15 17,250.00 700.00 373,432.15 19,317.29 354,114.86 2015 465,837.52 17,250.00 700.00 483,787.52 19,457.29 464,330.23 2016 0.00 0.00 26 Sekyere Afram 2014 329,513.85 329,513.85 41,474.77 288,039.08 Plains 2015 822,570.03 17,120.00 839,690.03 21,649.27 818,040.76 2016 217,879.24 217,879.24 14,256.82 203,622.42 27 Sekyere Central 2014 539,620.67 539,620.67 1,220.46 538,400.21 2015 649,855.97 649,855.97 1,814.46 648,041.51 2016 0.00 0.00 28 Sekyere East 2014 250,296.79 6,150.98 256,447.77 39,112.66 217,335.11 2015 522,318.54 6,150.98 528,469.52 21,494.83 506,974.69 2016 0.00 0.00 29 Sekyere 2014 658,779.01 8,596.00 667,375.01 79,105.60 588,269.41 Kumawu 2015 880,518.59 89,887.00 970,405.59 106,920.66 863,484.93 2016 0.00 0.00 30 Sekyere South 2014 16,881.21 56,744.00 950.00 74,575.21 800.00 73,775.21 2015 399,154.37 56,744.00 640.00 456,538.37 5,800.00 450,738.37 2016 56,744.00 14,123.40 70,867.40 5,800.00 65,067.40
Total 2016 12,592,801.88 1,093,033.57 167,582.23 13,853,417.68 2,064,157.69 11,789,259.99
Brong Ahafo 1 Asunafo North 2014 1,029,486.95 19,750.00 22,480.50 1,071,717.45 30,435.16 1,041,282.29 2015 1,375,372.31 19,750.00 22,480.50 1,417,602.81 29,617.33 1,387,985.48 2016 153,921.94 19,750.00 22,480.50 196,152.44 39,945.88 156,206.56 2 Asunafo South 2014 271,208.91 7,222.00 32,197.00 310,627.91 25,764.00 284,863.91 2015 486,637.30 6,433.00 493,070.30 8.93 493,061.37 2016 223,754.15 6,433.00 230,187.15 86.17 230,100.98 3 Asutifi North 2014 1,267,697.85 1,576,934.34 83,100.00 2,927,732.19 633.78 2,927,098.41 2015 1,373,130.76 - 4,300.00 1,377,430.76 360.01 1,377,070.75 2016 2,946,630.56 1,450.00 2,948,080.56 2,948,080.56 4 Asutifi South 2014 181,786.66 - - 181,786.66 - 181,786.66 2015 623,570.11 - 623,570.11 623,570.11 2016 306,453.30 306,453.30 306,453.30 Banda 2014 483288.16 483,288.16 220,000.00 263,288.16 2015 519783.12 519,783.12 519,783.12 2016 62,252.57 33,100.00 95,352.57 137,311.04 (41,958.47) 6 Atebubu- 2014 245,165.97 165,692.99 - 410,858.96 - 410,858.96 Amanten 2015 530,975.08 165,692.99 17,756.19 714,424.26 714,424.26 2016 552,630.01 165,692.99 17,756.19 736,079.19 736,079.19 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Brong Ahafo Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 7 Berekum 2014 176,438.43 19,324.24 - 195,762.67 63,515.60 132,247.07 2015 822,615.77 19,324.24 5,000.00 846,940.01 - 846,940.01 2016 215,955.96 100.00 216,055.96 192,299.30 23,756.66 8 Dormaa 2014 981,303.18 87,660.22 1,940.00 1,070,903.40 - 1,070,903.40 Central 2015 1,826,672.28 450.00 1,940.00 1,829,062.28 1,829,062.28 2016 687,453.32 450.00 687,903.32 35,993.98 651,909.34 9 Dormaa East 2014 135,880.50 135,880.50 12.25 135,868.25 2015 371,637.51 - 371,637.51 12.25 371,625.26 2016 48,816.39 48,816.39 48,816.39 10 Dormaa West 2014 165,259.69 165,259.69 165,259.69 2015 813,686.57 813,686.57 813,686.57 2016 203,085.93 203,085.93 82,548.76 120,537.17 11 Jaman North 2014 172,978.44 30,000.00 - 202,978.44 - 202,978.44 2015 366,798.02 - 366,798.02 366,798.02 2016 87,501.85 87,501.85 87,501.85 12 Jaman South 2014 567,813.19 59,120.00 3,291.26 630,224.45 2,480.00 627,744.45 2015 826,577.18 59,120.00 76,232.73 961,929.91 2,480.00 959,449.91 2016 536,675.52 60,120.00 75,232.73 672,028.25 672,028.25 13 Kintampo 2014 607,599.49 43,047.80 62,807.20 713,454.49 713,454.49 North 2015 1,177,474.79 43,047.80 57,607.22 1,278,129.81 - 1,278,129.81 2016 342,802.08 35,397.80 57,907.22 436,107.10 436,107.10 14 Kintampo 2014 518,241.15 518,241.15 518,241.15 South 2015 1,379,653.04 2,390.00 1,382,043.04 1,382,043.04 2016 951,927.25 951,927.25 951,927.25 15 Nkoranza North 2014 349,594.36 - - 349,594.36 - 349,594.36 2015 761,661.15 - 761,661.15 761,661.15 2016 351,550.20 957.00 352,507.20 589.00 351,918.20 16 Nkoranza South 2014 272,802.09 48,867.96 2,082.00 323,752.05 5,000.00 318,752.05 2015 444,021.37 48,867.96 1,982.00 494,871.33 5,000.00 489,871.33 2016 1,014,047.57 48,867.96 1,940.00 1,064,855.53 13,461.67 1,051,393.86 17 Pru 2014 872,237.97 44,919.16 917,157.13 60,934.92 856,222.21 2015 1,349,686.34 44,919.16 - 1,394,605.50 50,352.55 1,344,252.95 2016 236,126.83 44,919.16 281,045.99 44,777.96 236,268.03 18 Sene East 2014 286,392.97 743.50 287,136.47 287,136.47 2015 792,398.84 743.50 793,142.34 793,142.34 2016 479,938.54 479,938.54 479,938.54 19 Sene West 2014 580,550.66 16,740.00 597,290.66 597,290.66 2015 708,326.67 16,740.00 725,066.67 725,066.67 2016 375,273.24 16,740.00 392,013.24 392,013.24 20 Sunyani 2014 784,474.93 100.00 109,653.98 894,228.91 47,218.06 847,010.85 2015 944,105.41 100.00 58,685.46 1,002,890.87 46,028.55 956,862.32 2016 350,464.86 100.00 9,815.46 360,380.32 26,153.83 334,226.49 21 Sunyani West 2014 391,942.11 - - 391,942.11 - 391,942.11 2015 650,759.19 650,759.19 650,759.19 2016 232,634.43 232,634.43 232,634.43 22 Tain 2014 138,591.91 4,415.00 143,006.91 11,395.00 131,611.91 2015 707,564.99 4,415.00 711,979.99 537,312.09 174,667.90 2016 - - 23 Tano North 2014 196,358.40 3,600.00 199,958.40 1,831.80 198,126.60 2015 702,960.42 4,100.00 707,060.42 1,020.00 706,040.42 2016 87,610.02 6,900.00 94,510.02 1,675.21 92,834.81 24 Tano South 2014 223,066.43 37,298.77 5,325.22 265,690.42 9,221.00 256,469.42 2015 986,209.15 37,298.77 5,325.22 1,028,833.14 9,221.10 1,019,612.04 2016 270,900.40 37,298.77 1,200.00 309,399.17 6,893.10 302,506.07 25 Techiman 2014 1,575,493.67 160,586.69 8,979.22 1,745,059.58 43,780.78 1,701,278.80 2015 1,342,457.53 160,586.69 8,469.22 1,511,513.44 41,787.51 1,469,725.93 2016 1,343,018.42 160,586.69 8,469.22 1,512,074.33 41,757.92 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Brong Ahafo Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 26 Techiman North 2014 84,897.41 250.04 85,147.45 492.14 84,655.31 2015 697,882.78 0 697,882.78 535.30 697,347.48 2016 55,981.23 55,981.23 139,067.55 (83,086.32) 27 Wenchi 2014 1,055,920.47 100.00 1,968.90 1,057,989.37 10,193.32 1,047,796.05 2015 1,593,326.53 100.00 1,968.90 1,595,395.43 10,193.32 1,585,202.11 2016 - - Total 2016 12,117,406.57 590,023.37 243,641.32 12,951,071.26 762,561.37 12,188,509.89
Central Region 1 Abura/Asebu/ 2014 249,092.33 111,800.00 5,850.00 366,742.33 23,384.86 343,357.47 Kwamankese 2015 752,384.41 111,800.00 5,850.00 870,034.41 37,991.24 832,043.17 2016 266,114.80 111,800.00 2,300.00 380,214.80 42976.47 2 Agona East 2014 321,484.64 4,200.00 325,684.64 325,684.64 2015 - 2016 164,263.75 164,263.75 172942.51 3 Agona West 2014 1,034,037.54 163,739.22 7,282.30 1,205,059.06 767,009.85 438,049.21 2015 1,628,047.45 163,739.22 7,282.30 1,799,068.97 4,847.23 1,794,221.74 2016 804,210.62 163,739.22 6,486.30 974,436.14 4 Ajumako- 2014 174,712.91 133,876.42 2,396.70 310,986.03 43,761.58 267,224.45 Enyan-Essiam 2015 720548.69 133,876.42 854,425.11 22,108.39 832,316.72 2016 365,863.20 133876.42 499,739.62 2929.6 5 Asikuma 2014 177,580.60 52,804.01 3,746.90 234,131.51 534.02 233,597.49 Odoben Brakwa 2015 780,540.20 52,804.01 350.00 833,694.21 833,694.21 2016 97,968.14 300 98,268.14 6 Assin North 2014 2,062,582.57 1,200.00 10,143.31 2,073,925.88 2,322.62 2,071,603.26 2015 2,947,285.85 1,200.00 10,143.31 2,958,629.16 2,322.62 2,956,306.54 2016 1,949,333.35 1,200.00 10,143.31 1,960,676.66 2322.62 7 Assin South 2014 505,970.59 9,000.90 3,625.00 518,596.49 8,627.57 509,968.92 2015 1,169,755.16 9,000.90 3,615.00 1,182,371.06 42,614.94 1,139,756.12 2016 570,159.34 9,000.90 5,615.00 584,775.24 138925.25 8 Awutu Senya 2014 165,444.70 10,365.06 175,809.76 8,375.71 167,434.05 2015 586,654.50 586,654.50 9,073.23 577,581.27 2016 347,278.47 347,278.47 2489.04 9 Awutu Senya 2014 361,499.47 12,590.00 374,089.47 374,089.47 East 2015 1,470,854.87 11,830.00 1,482,684.87 1,482,684.87 2016 739,257.68 11,510.00 750,767.68 10 Cape Coast 2014 1,545,457.65 21,615.00 1,567,072.65 1,567,072.65 2015 1,619,652.25 21,910.00 1,641,562.25 1,641,562.25 2016 1,895,304.31 21,020.00 1,916,324.31 11 Effutu 2014 626,868.08 59,723.70 17,382.70 703,974.48 50,889.83 653,084.65 2015 896,995.73 59,723.70 88,322.85 1,045,042.28 27,906.24 1,017,136.04 2016 240,117.95 59,723.70 86,187.85 386,029.50 1886.24 12 Ekumfi 2014 153,460.11 153,460.11 65,599.14 87,860.97 2015 572,318.73 572,318.73 43,124.92 529,193.81 2016 206,880.24 206,880.24 31119.15 13 Gomoa East 2014 322,582.32 10,000.00 332,582.32 1,000.00 331,582.32 2015 1,121,075.49 10,000.00 1,131,075.49 1,000.00 1,130,075.49 2016 203,609.79 10,000.00 213,609.79 959.32 14 Gomoa West 2014 333,086.97 229,663.10 562,750.07 21,448.57 541,301.50 2015 294,132.72 230,063.10 524,195.82 48,581.68 475,614.14 2016 30,533.22 229,663.10 260,196.32 33263.17 15 Komenda/Edina/ 2014 1,473,415.12 73,121.92 1,546,537.04 37,608.49 1,508,928.55 Eguafo/Abirem 2015 692,621.06 16,041.85 708,662.91 708,662.91 2016 1,154,859.82 16,260.15 1,171,119.97 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Central Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 16 Mfantseman 2014 1,857,510.64 55,308.72 4,550.00 1,917,369.36 22,356.61 1,895,012.75 2015 1,236,820.08 55,308.72 1,292,128.80 46,957.79 1,245,171.01 2016 813,969.85 55,308.72 500.00 869,778.57 2,744.02 867,034.55 17 Twifo Ati- 2014 275,952.14 102,569.37 25,000.00 403,521.51 12,540.92 390,980.59 Morkwa 2015 449,891.02 102,569.37 25,000.00 577,460.39 12,540.92 564,919.47 2016 248,302.97 127,569.37 375,872.34 27,318.36 348,553.98 18 Hemang Lower 2014 122,847.53 700.00 123,547.53 678.90 122,868.63 Denkyira 2015 320,117.64 650.00 320,767.64 6,353.59 314,414.05 2016 241,891.71 650.00 242,541.71 9,118.60 233,423.11 19 Upper Denkyira 2014 528,595.45 70,651.96 599,247.41 181,714.86 417,532.55 East 2015 352,351.82 70,651.96 423,003.78 179,439.35 243,564.43 2016 674,067.35 118.96 70,533.00 744,719.31 179,439.35 565,279.96 20 Upper Denkyira 2014 245,427.08 2,250.00 247,677.08 79,653.08 168,024.00 West 2015 869,738.33 - 32,250.00 901,988.33 901,988.33 2016 55,720.77 1,950.00 57,670.77 40,000.00 17,670.77 Total 2016 11,069,707.33 764,731.02 370,724.98 12,205,163.33 688,433.70 11,516,729.63
Eastern Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Akuapem North 2014 169,234.70 161,677.59 145,683.97 476,596.26 142,054.97 334,541.29 2015 0.00 - 2016 20,096.65 161,677.59 88,368.46 270,142.70 84,317.46 185,825.24 2 Akuapem South 2014 346,896.27 - 438.00 347,334.27 347,334.27 2015 0.00 - 2016 29,802.91 - - 29,802.91 29,802.91 3 Akyemasa 2014 131,899.71 3,063.18 - 134,962.89 134,962.89 2015 800,841.90 - - 800,841.90 - 800,841.90 2016 2,185.87 2,185.87 2,185.87 4 Asuogyaman 2014 164,571.13 73,773.35 1,640.00 239,984.48 82,238.00 157,746.48 2015 508,979.02 73,773.35 2,140.00 584,892.37 62,587.45 522,304.92 2016 71,933.87 73,773.35 2,140.00 147,847.22 62,986.25 84,860.97 5 Atiwa 2014 507,486.50 30,000.00 3,705.00 541,191.50 15,977.05 525,214.45 2015 1,099,336.20 30,000.00 5,000.00 1,134,336.20 1,134,336.20 2016 220,587.00 30,000.00 30,000.00 280,587.00 280,587.00 6 Ayensuano 2014 125,771.22 - 1,000.00 126,771.22 - 126,771.22 2015 488,027.08 - 1,350.00 489,377.08 30,000.00 459,377.08 2016 133,344.92 - 460.00 133,804.92 15,000.00 118,804.92 7 Birim Central 2014 717,793.31 212,606.17 2,485.00 932,884.48 17,339.47 915,545.01 2015 934,914.81 212,606.17 45,174.03 1,192,695.01 1,192,695.01 2016 1,301,174.67 212,606.17 23,794.03 1,537,574.87 1,537,574.87 8 Birim North 2014 39,699.48 35,000.00 3,065.12 77,764.60 4,277.00 73,487.60 2015 341,489.20 35,000.00 2,160.00 378,649.20 378,649.20 2016 132,250.53 50,000.00 4,653.25 186,903.78 186,903.78 9 Birim South 2014 219,217.17 219,217.17 219,217.17 2015 1,070,178.93 1,070,178.93 1,070,178.93 2016 124,802.16 124,802.16 124,802.16 10 Denkyembour 2014 503,825.76 - 50.00 503,875.76 - 503,875.76 2015 980,709.37 - 50.00 980,759.37 980,759.37 2016 217,982.73 - 50.00 218,032.73 218,032.73 11 East Akim 2014 1,132,204.85 29,948.35 550.00 1,162,703.20 20,000.00 1,142,703.20 2015 759,206.55 - 550.00 759,756.55 20,000.00 739,756.55 2016 467,008.97 - 150.00 467,158.97 86,711.20 380,447.77 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Eastern Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 12 Fanteakwa 2014 256,207.46 - 4,080.00 260,287.46 260,287.46 2015 706,201.41 - 2,307.00 708,508.41 708,508.41 2016 42,787.02 - 1,027.00 - 13 Kwaebibirim 2014 435,027.76 160,203.91 25,150.00 620,381.67 43,592.50 576,789.17 2015 535,558.78 535,558.78 535,558.78 2016 154,283.86 - - 1,600.00 (1,600.00) 14 Kwahu Affram 2014 48,140.95 54,670.90 3,175.00 105,986.85 3,438.78 102,548.07 Plains North 2015 - 2016 - 15 Kwahu Affram 2014 18,593.80 18,593.80 18,593.80 Plains South 2015 990,868.17 990,868.17 990,868.17 2016 - 16 Kwahu East 2014 242,328.79 242,328.79 242,328.79 2015 546,539.28 546,539.28 - 546,539.28 2016 - 17 Kwahu South 2014 249,560.17 184,969.63 - 434,529.80 33,273.54 401,256.26 2015 642,058.41 165,069.63 200.00 807,328.04 13,073.54 794,254.50 2016 111,224.58 165,069.63 - 6,300.00 (6,300.00) 18 Kwahu West 2014 929,686.61 34,179.90 4,893.73 968,760.24 32,680.00 936,080.24 2015 - - 2016 706,249.27 34,179.90 57,627.70 80,740.98 (80,740.98) 19 Lower Manya 2014 52,458.26 72,473.75 5,710.56 130,642.57 130,642.57 Krobo 2015 653,610.46 72,473.75 726,084.21 726,084.21 2016 86,176.96 72,473.75 - 20 New Juaben 2014 158,932.54 - 5,178.58 164,111.12 164,111.12 2015 1,746,367.74 - 4,710.00 1,751,077.74 1,751,077.74 2016 636,199.98 - 4,860.00 - 21 Nsawam/ 2014 906,779.29 - 6,180.00 912,959.29 912,959.29 Adoagyiri 2015 575,263.32 - 3,780.00 579,043.32 579,043.32 2016 - 22 Suhum/Kraboa/ 2014 203,856.39 203,856.39 203,856.39 Coaltar 2015 724,869.21 - - 724,869.21 48,595.00 676,274.21 2016 - 23 Upper Manya 2014 210,221.15 - 1,590.00 211,811.15 13,283.49 198,527.66 Krobo 2015 575,463.48 - 1,750.00 577,213.48 11,446.50 565,766.98 2016 293,936.74 - 650.00 11,446.50 (11,446.50) 24 Upper West 2014 394,732.42 - 4,000.00 398,732.42 86,700.00 312,032.42 Akim 2015 530,933.00 - 2,500.00 533,433.00 124,600.00 408,833.00 2016 148,128.35 - 2,500.00 133,500.00 (133,500.00) 25 West Akim 2014 1,886,954.79 - 105,783.44 1,992,738.23 1,992,738.23 2015 - - 2016 737,385.30 105,783.44 - 26 Yilo Krobo 2014 332,396.26 69,450.00 3,770.00 405,616.26 18,862.15 386,754.11 2015 762,281.53 69,450.00 500.00 832,231.53 21,050.00 811,181.53 2016 70,292.90 69,450.00 500.00 19,568.64 (19,568.64) Total 2016 5,678,032.33 975,013.83 216,780.44 3,369,040.22 502,171.03 2,866,869.19 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Greater Accra Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Accra 2014 39,497,810.00 295,752.86 39,793,562.86 312,772.32 39,480,790.54 2015 60,945,540.89 295,752.86 61,241,293.75 61,241,293.75 2016 4,914,605.18 295,752.86 5,210,358.04 5,210,358.04 2 Ada East 2014 286,096.57 28,700.94 314,797.51 15,000.00 299,797.51 2015 673,106.86 33,560.97 706,667.83 22,000.00 684,667.83 2016 272,831.25 51,424.65 324,255.90 7,000.00 317,255.90 3 Ada West 2014 381,868.11 1,500.00 383,368.11 383,368.11 2015 929,601.00 1,500.00 931,101.00 931,101.00 2016 478,797.27 478,797.27 2,256.80 476,540.47 4 Adenta 2014 904,164.90 15,901.00 920,065.90 920,065.90 2015 1,679,474.07 14,231.00 1,693,705.07 1,693,705.07 2016 3,006,367.17 13,456.50 3,019,823.67 3,019,823.67 5 Ashaiman 2014 2,069,194.14 1,020,000.00 5,507.42 3,094,701.56 1,114,005.74 1,980,695.82 2015 2,345,756.27 20,000.00 5,007.42 2,370,763.69 336,547.51 2,034,216.18 2016 1,639,588.14 20,000.00 4,737.42 1,664,325.56 107,585.48 1,556,740.08 6 Ga Central 2014 1,029,615.50 23,028.00 1,052,643.50 1,052,643.50 2015 2,793,716.44 11,208.00 2,804,924.44 2,804,924.44 2016 - - 7 Ga East 2014 803,134.19 51,436.10 854,570.29 229,116.83 625,453.46 2015 2,058,326.49 92,356.57 2,150,683.06 179,091.49 1,971,591.57 2016 - - 8 Ga South 2014 396,912.32 2,500.00 21,020.00 420,432.32 420,432.32 2015 2,181,627.97 2,500.00 20,732.00 2,204,859.97 2,204,859.97 2016 2,001,469.78 2,500.00 16,080.00 2,020,049.78 2,020,049.78 9 Ga West 2014 458,942.78 1,212.50 17,751.21 477,906.49 51,577.10 426,329.39 2015 3,805,795.50 1,212.50 9,169.04 3,816,177.04 1,880,249.75 1,935,927.29 2016 - - 10 Kpone 2014 698,592.14 100,000.00 59,540.00 858,132.14 4,142.38 853,989.76 Katamanso 2015 1,230,893.70 113,601.70 40,576.00 1,385,071.40 2,464.00 1,382,607.40 2016 - - 11 La Dade- 2014 816,078.08 816,078.08 816,078.08 Kotopon 2015 2,115,349.33 2,115,349.33 2,115,349.33 2016 2,852,991.90 2,852,991.90 2,852,991.90 12 La Nkwatanang 2014 629,599.92 93,356.60 722,956.52 876.22 722,080.30 Madina 2015 779,286.84 54,239.17 833,526.01 1,551.35 831,974.66 2016 528,797.15 120,260.00 649,057.15 8,188.78 640,868.37 13 Lejokuku- 2014 2,270,701.45 10,750.00 2,281,451.45 2,281,451.45 Krowor 2015 3,036,051.36 3,036,051.36 3,036,051.36 2016 2,972,519.09 30,080.00 3,002,599.09 3,002,599.09 14 Ningo/ 2014 485,520.48 485,520.48 485,520.48 Prampram 2015 78,481.78 78,481.78 78,481.78 2016 269,352.90 269,352.90 269,352.90 15 Shai/Osudoku 2014 307,745.64 189,925.42 497,671.06 390,624.95 107,046.11 2015 100,030.42 100,030.42 82,868.80 17,161.62 2016 88,014.40 294,579.62 149,932.47 532,526.49 230,382.79 302,143.70 16 Tema 2014 4,485,614.02 318,212.27 10,139.32 4,813,965.61 65,615.29 4,748,350.32 2015 4,192,407.87 33,840.48 713,839.56 4,940,087.91 43,506.57 4,896,581.34 2016 4,047,299.29 33,840.48 1,650,000.00 5,731,139.77 43,506.57 5,687,633.20 Total 2016 23,072,633.52 646,672.96 2,035,971.04 25,755,277.52 398,920.42 25,356,357.10 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Northern Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Bole 2014 1,627,535.32 84,850.20 22,360.00 1,734,745.52 70,710.12 1,664,035.40 2015 1,831,695.27 2,360.00 104,850.20 1,938,905.47 - 1,938,905.47 2016 558,752.46 104,850.00 2,360.00 665,962.46 665,962.46 2 Bunkpurugu/ 2014 1,166,805.07 110,026.84 113,600.34 1,390,432.25 1,445.80 1,388,986.45 Yunyoo 2015 992,049.16 113,603.34 1,105,652.50 1,445.80 1,104,206.70 2016 - - 3 Central Gonja 2014 1,055,243.81 21,890.00 1,040.00 1,078,173.81 18,602.50 1,059,571.31 2015 1,131,756.92 17,929.00 1,040.00 1,150,725.92 18,602.50 1,132,123.42 2016 274,536.20 17,929.00 1,040.00 293,505.20 18,602.50 274,902.70 4 Chereponi 2014 830,049.62 930.00 830,979.62 830,979.62 2015 921,544.73 - 930.00 922,474.73 - 922,474.73 2016 110,730.59 930 111,660.59 111,660.59 5 East Gonja 2014 883,774.29 10,959.62 1,643.81 896,377.72 600.00 895,777.72 2015 2,010,100.67 10,959.62 1,643.81 2,022,704.10 600.00 2,022,104.10 2016 499,588.45 10,959.62 1,643.81 512,191.88 600 511,591.88 6 East Mamprusi 2014 639,183.59 1,040.00 640,223.59 640,223.59 2015 1,665,661.20 1,665,661.20 1,665,661.20 2016 171,313.81 171,313.81 171,313.81 7 Gushiegu 2014 493,132.17 83,560.00 576,692.17 42,528.57 534,163.60 2015 499,437.21 83,560.00 582,997.21 42,528.57 540,468.64 2016 170,780.33 83,560.00 254,340.33 42,528.57 211,811.76 8 Karaga 2014 611,163.06 611,163.06 31,457.60 579,705.46 2015 1,066,945.37 1,066,945.37 31,457.60 1,035,487.77 2016 655,160.08 655,160.08 31,457.60 623,702.48 9 Kpandai 2014 831,935.47 831,935.47 831,935.47 2015 1,279,304.89 1,279,304.89 1,279,304.89 2016 450,138.16 450,138.16 450,138.16 10 Kumbungu 2014 361,505.18 1,600.00 363,105.18 363,105.18 2015 805,596.88 1,600.00 807,196.88 807,196.88 2016 257,412.51 1,600.00 259,012.51 259,012.51 11 Mamprugu- 2014 712,827.88 712,827.88 712,827.88 Moagduri 2015 519,468.37 519,468.37 519,468.37 2016 341,108.86 341,108.86 341,108.86 12 Mion 2014 404,933.69 404,933.69 404,933.69 2015 992,570.97 992,570.97 992,570.97 2016 347,227.25 347,227.25 347,227.25 13 Nanumba 2014 1,156,639.01 101,129.91 100.00 1,257,868.92 1,412.50 1,256,456.42 North 2015 1,682,313.51 101,129.91 350.00 1,783,793.42 1,412.50 1,782,380.92 2016 466,832.65 788 467,620.65 412.5 467,208.15 14 Nanumba 2014 1,237,689.28 318.60 751.05 1,238,758.93 1,238,758.93 South 2015 1,650,541.44 318.60 - 1,650,860.04 1,650,860.04 2016 559,268.27 559,268.27 559,268.27 15 North Gonja 2014 772,479.23 772,479.23 772,479.23 2015 1,183,389.89 1,183,389.89 1,000.00 1,182,389.89 2016 309,950.73 309,950.73 9,000.00 300,950.73 16 Saboba 2014 1,124,394.90 60,211.33 2,900.00 1,187,506.23 1,187,506.23 2015 786,026.18 - - 786,026.18 786,026.18 2016 67,590.75 67,590.75 67,590.75 17 Sagnerigu 2014 280,154.00 3,250.00 283,404.00 283,404.00 2015 740,445.30 2,700.00 743,145.30 - 743,145.30 2016 784,035.37 784,035.37 784,035.37 18 Savelugu/ 2014 564,708.28 69,392.01 250.00 634,350.29 634,350.29 Nanton 2015 - - 2016 - - 19 Sawla/Tuna/ 2014 538,971.33 27,830.00 566,801.33 566,801.33 Kalba 2015 836,195.02 27,830.00 864,025.02 864,025.02 2016 95,387.88 95,387.88 95,387.88 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Northern Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 20 Tamale 2014 4,582,755.15 1,000.00 4,583,755.15 10,000.00 4,573,755.15 2015 4,795,866.53 1,000.00 4,796,866.53 10,000.00 4,786,866.53 2016 2,168,285.35 783,734.71 1,000.00 2,953,020.06 5,717,400.39 (2,764,380.33) 21 Tatale Sanguli 2014 450,162.04 450,162.04 450,162.04 2015 1,296,007.45 1,296,007.45 1,296,007.45 2016 238,946.89 238,946.89 238,946.89 22 Tolon 2014 313,434.85 104,092.97 5,323.84 422,851.66 901.98 421,949.68 2015 755,742.93 5,323.84 761,066.77 901.98 760,164.79 2016 70,135.37 104,092.97 5,323.84 179,552.18 901.98 178,650.20 23 West Gonja 2014 - - 2015 1,092,132.58 100.00 31,747.00 1,123,979.58 82792.45 1,041,187.13 2016 888,449.50 28,300.00 3,477.00 920,226.50 82,792.45 837,434.05 24 West Mamprusi 2014 236,304.39 48,303.01 990.00 285,597.40 285,597.40 2015 670,033.75 48,303.01 40,000.00 758,336.76 758,336.76 2016 295,865.65 295,865.65 295,865.65 25 Yendi 2014 569,945.71 124,969.20 95.00 695,009.91 5475.31 689,534.60 2015 768,679.89 134,612.76 95.00 903,387.65 5475.31 897,912.34 2016 1,507,449.48 121,142.30 95 1,628,686.78 5475.31 1,623,211.47 26 Zabzugu 2014 706,081.74 16,000.00 722,081.74 722,081.74 2015 546,740.93 16,000.00 562,740.93 562,740.93 2016 272,831.27 272,831.27 272,831.27 Total 2016 10,089,406.38 2,728,540.08 16,657.65 12,834,604.11 5,909,171.30 6,925,432.81
Upper East Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Bawku 2014 946,637.74 495.00 947,132.74 947,132.74 2015 1,817,142.74 2,610.10 370.00 1,820,122.84 1,820,122.84 2016 311,017.89 2,610.10 313,627.99 313,627.99 2 Bawku West 2014 207,285.13 148,617.94 355,903.07 34,580.10 321,322.97 2015 422,378.67 148,617.94 570,996.61 570,996.61 2016 393,500.05 148,617.94 542,117.99 34,500.00 507,617.99 3 Binduri 2014 262,606.94 262,606.94 262,606.94 2015 942,267.60 250 942,517.60 942,517.60 2016 113,784.63 2,300.00 116,084.63 116,084.63 4 Bolga 2014 1,267,294.47 1,099.11 116,887.42 1,385,281.00 24,272.90 1,361,008.10 2015 2,533,379.76 1,099.11 116,887.42 2,651,366.29 24,272.90 2,627,093.39 2016 - - 5 Bongo 2014 523,400.62 9,595.00 234.84 533,230.46 533,230.46 2015 579,061.15 9,595.00 234.84 588,890.99 588,890.99 2016 346,559.82 9,595.00 119.84 356,274.66 356,274.66 6 Builsa North 2014 638,093.61 70,749.84 27,045.27 735,888.72 1259.55 734,629.17 2015 102,428.50 70,749.84 27,045.27 200,223.61 1259.55 198,964.06 2016 314,324.47 70,749.84 27,045.27 412,119.58 1,259.55 410,860.03 7 Builsa South 2014 1,013,687.00 4,999.00 1,018,686.00 1,018,686.00 2015 1,012,010.49 24,399.00 1,036,409.49 14,000.00 1,022,409.49 2016 323,629.38 9,749.00 333,378.38 333,378.38 8 Garu Tempane 2014 1,206,008.85 7,121.46 429.00 1,213,559.31 1,213,559.31 2015 2,173,812.08 7,121.46 229.00 2,181,162.54 2,181,162.54 2016 1,609,751.57 7,350.46 1,617,102.03 1,617,102.03 9 Kassena 2014 570,600.33 1,861.00 13,709.73 586,171.06 247.68 585,923.38 Nankana East 2015 514,947.92 1,861.00 13,709.73 530,518.65 247.68 530,270.97 2016 185,979.11 1,861.00 13,709.73 201,549.84 247.68 201,302.16 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Upper East Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 10 Kassena 2014 709,468.99 1,005.00 710,473.99 710,473.99 Nankana West 2015 - - 2016 - - 11 Nabdam 2014 899,675.38 20.00 899,695.38 899,695.38 2015 - - 2016 - - 12 Pusiga 2014 668,511.26 11,100.00 679,611.26 679,611.26 2015 1,519,038.43 3,500.00 1,522,538.43 1,522,538.43 2016 437,694.46 437,694.46 437,694.46 13 Talensi 2014 589,059.24 589,059.24 589,059.24 2015 868,102.93 868,102.93 868,102.93 2016 127,609.31 127,609.31 127,609.31 Total 2016 4,163,850.69 233,433.88 60,274.30 4,457,558.87 36,007.23 4,421,551.64
Upper West Region 1 Daffiama- 2014 614,934.37 614,934.37 614,934.37 Bussie-Issa 2015 811,252.41 811,252.41 811,252.41 2016 372,108.39 372,108.39 372,108.39 2 Jirapa 2014 836,285.27 12,427.00 848,712.27 7,000.00 841,712.27 2015 1,020,877.78 12,427.00 1,033,304.78 1,033,304.78 2016 193,387.47 12,427.00 205,814.47 205,814.47 3 Lambussie- 2014 792,637.76 792,637.76 4,159.32 788,478.44 Karni 2015 1,216,954.87 1,216,954.87 10,215.23 1,206,739.64 2016 601,671.60 601,671.60 15,479.37 586,192.23 4 Lawra 2014 216,184.31 89,214.87 225,162.18 530,561.36 210,488.57 320,072.79 2015 752,283.67 89,214.87 218,162.18 1,059,660.72 205,212.82 854,447.90 2016 470,359.93 89,214.87 32,113.26 591,688.06 205,212.82 386,475.24 5 Nadowli 2014 1,126,918.57 802.90 1,127,721.47 1,127,721.47 Kaleo 2015 816,236.02 802.90 817,038.92 817,038.92 2016 440,130.16 440,130.16 440,130.16 6 Nandom 2014 322,707.24 322,707.24 322,707.24 2015 940,210.83 940,210.83 940,210.83 2016 208,528.59 208,528.59 208,528.59 7 Sissala East 2014 882,917.87 29,050.00 911,967.87 152,920.00 759,047.87 2015 1,024,912.38 29,060.00 1,053,972.38 121,226.05 932,746.33 2016 208,280.67 29,050.00 237,330.67 106,487.69 130,842.98 8 Sissala 2014 383,242.23 22,500.00 405,742.23 278,500.00 127,242.23 West 2015 706,547.72 22,500.00 729,047.72 149,420.82 579,626.90 2016 327,628.64 22,500.00 350,128.64 350,128.64 9 Wa East 2014 152,847.25 36.63 1,740.00 154,623.88 154,623.88 2015 781,150.00 - 1,740.00 782,890.00 782,890.00 2016 339,769.55 15,036.63 21,740.00 376,546.18 33,436.73 343,109.45 10 Wa 2014 1,034,909.20 1,341.00 1,036,250.20 102,022.95 934,227.25 2015 2,210,289.47 1,141.00 2,211,430.47 2,211,430.47 2016 684,066.23 684,066.23 684,066.23 11 Wa West 2014 1,512,982.25 1,512,982.25 1,512,982.25 2015 1,949,572.14 1,949,572.14 1,949,572.14 2016 1,095,030.77 1,095,030.77 84.07 1,094,946.70 Total 2016 4,613,333.36 473,357.14 76,353.26 5,163,043.76 360,700.68 4,802,343.08 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Volta Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Adaklu 2014 - - 2015 385,655.88 52,667.72 438,323.60 435,989.90 2,333.70 2016 (247,907.96) 46,067.72 (201,840.24) 898,150.05 (1,099,990.29) 2 Afadzeto 2014 268,834.17 950.00 269,784.17 87,156.38 182,627.79 South 2015 925,510.51 600.00 926,110.51 30,712.83 895,397.68 2016 228,375.20 228,375.20 9,479.73 218,895.47 3 Agortime-Ziope 2014 187,096.64 17,504.65 1,045.00 205,646.29 205,646.29 2015 406,107.82 17,504.65 423,612.47 423,612.47 2016 99,519.65 17,504.65 117,024.30 117,024.30 4 Akatsi North 2014 181,290.04 181,290.04 181,290.04 2015 778,266.65 778,266.65 778,266.65 2016 153,739.25 153,739.25 153,739.25 5 Akatsi South 2014 349,941.30 85,529.52 1,647.50 437,118.32 28,071.33 409,046.99 2015 517,708.58 85,529.52 603,238.10 31,822.96 571,415.14 2016 73,208.83 85,629.52 1,844.54 160,682.89 31,822.96 128,859.93 6 Biakoye 2014 278,270.44 - 8,140.00 286,410.44 29,646.27 256,764.17 2015 720,962.37 4,300.00 725,262.37 29,646.27 695,616.10 2016 161,794.35 1,900.00 163,694.35 27,611.03 136,083.32 7 Central Tongu 2014 430,787.97 92,381.97 523,169.94 21,690.00 501,479.94 2015 538,162.98 92,381.97 630,544.95 21,690.00 608,854.95 2016 93,695.46 92,381.97 186,077.43 1,690.00 184,387.43 8 Ho 2014 1,975,906.90 199.11 54,669.13 2,030,775.14 162,123.99 1,868,651.15 2015 2,546,013.03 199.11 5,434.39 2,551,646.53 12,749.58 2,538,896.95 2016 1,718,742.05 199.11 3,365.00 1,722,306.16 1,005,639.35 716,666.81 9 Ho West 2014 111,233.84 460.00 111,693.84 111,693.84 2015 631,024.95 200.00 631,224.95 121,660.28 509,564.67 2016 35,353.69 100.00 35,453.69 14,014.02 21,439.67 10 Hohoe 2014 1,000,841.71 55,377.36 1,600.00 1,057,819.07 4,398.60 1,053,420.47 2015 741,523.05 55,377.36 1,600.00 798,500.41 4,398.60 794,101.81 2016 1,143,920.81 55,377.36 - 1,199,298.17 4,938.60 1,194,359.57 11 Jasikan 2014 83,954.42 1,050.00 85,004.42 100.53 84,903.89 2015 496,678.76 1,050.00 497,728.76 100.53 497,628.23 2016 143,312.38 143,312.38 263,228.51 (119,916.13) 12 Kadjebi 2014 356,985.15 13,159.56 370,144.71 960.00 369,184.71 2015 416,754.11 416,754.11 960.00 415,794.11 2016 308,051.72 13,159.56 321,211.28 960.00 320,251.28 13 Keta 2014 - - 2015 1,253,652.79 688.75 1,254,341.54 33,827.40 1,220,514.14 2016 331,081.10 331,081.10 298,820.50 32,260.60 14 Ketu North 2014 206,087.46 1,581,494.44 1,787,581.90 1,581,494.44 206,087.46 2015 472,193.16 472,193.16 472,193.16 2016 90,537.57 90,537.57 90,537.57 15 Ketu South 2014 638,928.81 149,019.17 48,945.31 836,893.29 24,685.64 812,207.65 2015 787,790.44 149,019.17 48,945.31 985,754.92 - 985,754.92 2016 921,913.16 149,019.17 23,514.91 1,094,447.24 118,318.89 976,128.35 16 Kpando 2014 336,091.90 135,669.19 471,761.09 471,761.09 2015 746,009.33 135,669.19 2,105.00 883,783.52 883,783.52 2016 701,487.35 135,669.19 1,690.00 838,846.54 838,846.54 17 Krachi East 2014 707,420.60 45,000.00 3,633.71 756,054.31 17,721.37 738,332.94 2015 905,257.83 45,000.00 4,173.71 954,431.54 17,721.37 936,710.17 2016 552,937.13 45,000.00 988.00 598,925.13 598,925.13 18 Krachi West 2014 440,664.01 18,700.00 - 459,364.01 23,352.17 436,011.84 2015 715,521.67 18,700.00 643.80 734,865.47 23,352.17 711,513.30 2016 171,171.32 18,700.00 740.00 190,611.32 17,721.37 172,889.95 19 Krachi Ntsumuru 2014 176,641.87 2,350.00 178,991.87 178,991.87 2015 770,501.66 1,850.00 772,351.66 772,351.66 2016 413,132.65 1,950.00 415,082.65 15,626.14 399,456.51 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Volta Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 20 Nkwanta North 2014 413,099.40 2,398.60 415,498.00 415,498.00 2015 526,992.71 2,892.60 529,885.31 529,885.31 2016 351,418.97 768,402.70 1,119,821.67 2,461,767.93 (1,341,946.26) 21 Nkwanta South 2014 140,675.12 137,147.00 4,600.00 282,422.12 15,206.17 267,215.95 2015 1,321,317.17 137,147.00 4,600.00 1,463,064.17 15,626.14 1,447,438.03 2016 170,869.64 137,147.00 4,000.00 312,016.64 15,206.14 296,810.50 22 North Dayi 2014 172,475.24 172,475.24 172,475.24 2015 706,837.38 706,837.38 706,837.38 2016 156,454.39 156,454.39 1,274.11 155,180.28 23 North Tongu 2014 175,157.58 175,157.58 175,157.58 2015 1,354,654.55 1,354,654.55 1,354,654.55 2016 757,887.41 757,887.41 757,887.41 24 South Dayi 2014 198,692.67 198,692.67 198,692.67 2015 376,006.59 376,006.59 376,006.59 2016 49,642.04 49,642.04 49,642.04 25 South Tongu 2014 213,882.43 136,853.19 4,330.00 355,065.62 857.28 354,208.34 2015 816,383.11 136,853.19 4,520.00 957,756.30 857.28 956,899.02 2016 64,307.39 136,853.19 820.00 201,980.58 201,980.58 Total 2016 8,644,645.55 886,640.72 855,382.87 10,386,669.14 5,186,269.33 5,200,399.81
Western Region 1 Ahanta West 2014 702,204.90 22,912.67 725,117.57 1,345.84 723,771.73 2015 1,398,849.34 22,912.67 1,421,762.01 1,421,762.01 2016 446,966.26 20,790.67 467,756.93 467,756.93 2 Amenfi Central 2014 132,403.79 200.00 132,603.79 132,603.79 2015 - - 2016 314,583.46 314,583.46 314,583.46 3 Amenfi East 2014 524,968.10 42,242.44 7,722.88 574,933.42 11,900.00 563,033.42 2015 - - 2016 - - 4 Amenfi West 2014 310,048.97 244,440.00 5,240.00 559,728.97 559,728.97 2015 727,400.61 244,440.00 5,240.00 977,080.61 977,080.61 2016 469,330.86 244,440.00 5,240.00 719,010.86 130,181.00 588,829.86 5 Aowin 2014 6,865.80 71,040.00 77,905.80 68,840.07 9,065.73 2015 683,090.14 71,040.00 754,130.14 133,977.88 620,152.26 2016 218,945.79 71,040.00 289,985.79 133,977.88 156,007.91 6 Bia East 2014 60,877.21 196,170.17 18,000.00 275,047.38 275,047.38 2015 779,425.91 10,257.00 789,682.91 16,626.77 773,056.14 2016 296.26 33,862.00 32,828.00 66,986.26 80,433.45 (13,447.19) 7 Bia West 2014 312,264.37 51,943.50 2,350.00 366,557.87 40,000.00 326,557.87 2015 623,194.43 51,943.50 - 675,137.93 9,000.00 666,137.93 2016 51,943.50 51,943.50 51,943.50 8 Bibiani/ 2014 777,549.68 126,394.40 518,545.55 1,422,489.63 152,800.00 1,269,689.63 Anhwiaso 2015 927,403.52 126,394.40 198,545.55 1,252,343.47 168,168.96 1,084,174.51 2016 1,459,638.78 172,303.00 264,018.55 1,895,960.33 109,065.96 1,786,894.37 9 Bodi 2014 345,602.81 345,602.81 345,602.81 2015 - - 2016 135,097.72 135,097.72 135,097.72 10 Ellembele 2014 752,657.79 5,210.00 757,867.79 757,867.79 2015 1,281,913.60 6,110.00 1,288,023.60 1,288,023.60 2016 1,091,393.91 6,110.00 1,097,503.91 1,097,503.91 11 Jomoro 2014 445,163.87 62,215.60 507,379.47 387,900.24 119,479.23 2015 724,615.58 62,215.60 - 786,831.18 1,357,236.82 (570,405.64) 2016 438,373.05 62,216.00 1,360,648.89 1,861,237.94 483,657.63 1,377,580.31 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Western Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 12 Juaboso 2014 177,098.24 88,517.13 83,690.00 349,305.37 11,307.55 337,997.82 2015 573,218.67 88,517.13 83,690.00 745,425.80 11,307.55 734,118.25 2016 17,963.62 88,517.00 83,690.00 190,170.62 11,307.55 178,863.07 13 Mpohor 2014 597,838.37 49,953.14 647,791.51 445.50 647,346.01 2015 1,534,036.64 94,953.14 1,628,989.78 445.50 1,628,544.28 2016 1,482,362.16 1,482,362.16 438.00 1,481,924.16 14 Nzema East 2014 385,724.72 29,413.87 415,138.59 63,799.29 351,339.30 2015 663,374.80 29,413.87 692,788.67 153,799.29 538,989.38 2016 297,550.57 29,414.00 326,964.57 153,799.29 173,165.28 15 Prestea-Huni 2014 1,134,195.63 7,265.00 1,141,460.63 23,645.68 1,117,814.95 Valley 2015 1,243,585.49 8,280.82 1,251,866.31 14,699.23 1,237,167.08 2016 369,399.37 2,100.00 371,499.37 362,219.19 9,280.18 16 Sefwi 2014 180,909.51 180,909.51 41.47 180,868.04 Akontombra 2015 647,142.15 647,142.15 722.15 646,420.00 2016 61,091.20 61,091.20 24,598.78 36,492.42 17 Sefwi Wiawso 2014 629,867.72 141,830.13 771,697.85 186,513.04 585,184.81 2015 452,196.66 141,830.13 594,026.79 - 594,026.79 2016 468,516.12 141,830.00 610,346.12 610,346.12 18 Sekondi/ 2014 6,094,002.80 184,046.89 6,278,049.69 117,361.38 6,160,688.31 Takoradi 2015 5,950,474.15 196,318.89 6,146,793.04 247,507.19 5,899,285.85 2016 8,666,613.02 111,108.00 72,760.34 8,850,481.36 247,507.19 8,602,974.17 19 Shama 2014 475,278.67 27,225.00 502,503.67 15,743.47 486,760.20 2015 787,857.52 22,345.00 810,202.52 15,743.47 794,459.05 2016 202,410.90 24,345.00 226,755.90 15,743.47 211,012.43 20 Suaman 2014 91,243.12 91,243.12 91,243.12 2015 566,626.70 566,626.70 566,626.70 2016 82,304.53 82,304.53 82,304.53 21 Tarkwa- 2014 1,334,270.58 47,988.32 6,570.00 1,388,828.90 218,689.03 1,170,139.87 Nsuaem 2015 849,401.00 47,988.32 4,070.00 901,459.32 251,633.62 649,825.70 2016 1,969,540.65 4,277.00 1,973,817.65 708,548.92 1,265,268.73 22 Wassa East 2014 432,478.91 150,200.00 12,921.63 595,600.54 86,950.76 508,649.78 2015 1,116,281.22 150,200.00 78,940.44 1,345,421.66 58,314.70 1,287,106.96 2016 809,797.45 150,200.00 2,970.00 962,967.45 749,721.34 213,246.11 Total 2016 19,002,175.68 1,156,873.50 1,879,778.45 22,038,827.63 3,211,199.65 18,827,627.98
SUMMARY FOR 2016 Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Ashanti 12,592,801.88 1,093,033.57 167,582.23 13,853,417.68 2,064,157.69 11,789,259.99 2 Brong Ahafo 12,117,406.57 590,023.37 243,641.32 12,951,071.26 762,561.37 12,188,509.89 3 Central 11,069,707.33 764,731.02 370,724.98 12,205,163.33 688,433.70 11,516,729.63 4 Eastern 5,678,032.33 975,013.83 216,780.44 3,369,040.22 502,171.03 2,866,869.19 5 Greater Accra 23,072,633.52 646,672.96 2,035,971.04 25,755,277.52 398,920.42 25,356,357.10 6 Northern 10,089,406.38 2,728,540.08 16,657.65 12,834,604.11 5,909,171.30 6,925,432.81 7 Upper East 4,163,850.69 233,433.88 60,274.30 4,457,558.87 36,007.23 4,421,551.64 8 Upper West 4,613,333.36 473,357.14 76,353.26 5,163,043.76 360,700.68 4,802,343.08 9 Volta 8,644,645.55 886,640.72 855,382.87 10,386,669.14 5,186,269.33 5,200,399.81 10 Western 19,002,175.68 1,156,873.50 1,879,778.45 22,038,827.63 3,211,199.65 18,827,627.98 Total 111,043,993.29 9,548,320.07 5,923,146.54 123,014,673.52 19,119,592.40 103,895,081.12
APPENDIX G
DISTRICT ASSEMBLIES ACCOUNTS - NATIONAL SUMMARY OF IRREGULARITIES - 2016
BRONG GREATER IRREGULARITIES ASHANTI CENTRAL EASTERN NORTHERN UPPER EAST UPPER WEST VOLTA WESTERN AHAFO ACCRA No. of GH¢ MMDAs
CASH MANAGEMENT IRREG. GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
Uncollected revenue 17,574,898.20 49,200.00 273,167.70 29,751.50 17,927,017.40 7
Unpaid judgment debt 49,639,126.12 49,639,126.12 1
Unaccounted revenue 36,413.00 109,648.40 107,063.60 167,564.12 29,350.00 67,301.75 15,639.60 19,029.80 205,391.74 757,402.01 32
Unaccounted payments 472,487.12 381,725.99 274,918.89 832,248.63 228,370.25 33,404.00 29,393.30 62,021.14 180,861.20 502,586.49 2,998,017.01 80
Unrecovered funds with staff 34,785.00 52,644.88 50,911.38 125,713.78 128,200.50 33,857.00 115,237.50 87,312.34 628,662.38 43
Unaccounted Value Books 48,050.00 7,350.00 55,400.00 3 Irregular payment for repair of 8,384.15 8,384.15 1 damaged vehicle Fictitious payments 3,000.00 3,000.00 1
Vandalised Assembly Property 90,360.00 90,360.00 1
Poor control over Value Books 70,410.00 70,410.00 1
Unjustified payment of allowances 96,469.00 96,469.00 1
Sub-total 67,777,730.59 613,343.87 435,478.67 1,415,953.71 395,934.37 190,954.50 160,303.55 77,660.74 315,128.50 891,759.57 72,274,248.07 - 0 Unaccounted GCRs without face value 29 79 9 24 69 14 44 57 325 16 - 0 PROCUREMENT RREGULARITIES
Unauthorised issue of store items 97,306.50 97,306.50 1
Missing store items 66,313.07 66,313.07 1
Sub-total 97,306.50 ------66,313.07 163,619.57 Sub-total PAYROLL IRREGULARITIES
Unearned Salary 7,018.26 149,683.70 9,872.09 67,664.94 28,887.89 263,126.88 7.00
TAX IRREGULARITIES
Unremit Withholding Taxes 159,683.93 159,683.93 4
Sub-total ------159,683.93 - - 159,683.93
Grand total 67,882,055.35 763,027.57 435,478.67 1,415,953.71 405,806.46 190,954.50 160,303.55 237,344.67 382,793.44 986,960.53 72,860,678.45 7 APPENDIX G 1
ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Unaccounted Unaccounted payments Irregular Inadequate Value Books payment Unauthorise controls over Unpaid Payments for Rent Unearned for repair Payments d issue of No. Assembly revenue judgment debt other stores Value arrears Salaries of Unsupported for fuel not store items collection not books with damaged Payments accounted GCRs accounted Face Value vehicle for for GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Adansi South 137,439.15 2 Amansie Central 8,384.15
3 Asante Akim Central 14,387.00 24,113.00 4,389.00
4 Asante Akim South 5,364.00 7,735.00 15,932.00 3,170.00
5 Asokore Mampong 7 45,000.00
6 Atwima Mponua 5,415.00 7 3,050.00 7 Atwima Nwabiagya 2,624.00
8 Bekwai 34,700.00
9 Ejisu Juaben 24,881.42
10 Kumasi Metro 17,574,898.20 49,639,126.12 16,780.00 11 Kwabre East 18,310.00 5,200.00
12 Mampong 32,097.00
13 Offinso 71,566.45 8,276.00
14 Offnso North 5,513.07 3,340.00
15 Sekyere Affram Plains 13,362.00 15 16 Sekyere East 2,170.00 4,394.26
17 Sekyere Kumawu 18,896.80
18 Sekyere South 16,070.00 4,535.23 13,630.00 97,306.50 Total 17,574,898.20 49,639,126.12 363,301.89 76,283.23 32,902.00 29 48,050.00 34,785.00 7,018.26 8,384.15 97,306.50
No. of MMDAs 1 1 12 5 3 3 2 5 2 1 1 APPENDIX G 2
BRONG AHAFO REGION
ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Unaccounted payments Unrecovered assembly funds Vandalized Revenue not Unaccounted Uncollected Fictitious Unearned Payments for Assembly No. Assembly accounted for Value Books Revenue payments Payments not Unpresented Unpaid Unpaid Unretired Salaries fuel not Property (GCRs) accounted for PVs Advances Rent Imprest accounted for
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Asunafo North 5,950.00
2 Asunafo South 48,239.00 90,360.00
3 Asutifi South 45,300.00 67,161.00 12,496.88 4 Banda 1,980.00
5 Dormaa Central 7,088.00
6 Dormaa East 5,604.00 7 Jaman North 132,135.50
8 Kintampo North 4,523.00
9 Kintampo South 6,395.00
10 Nkoranza South 2,000.00 1,940.00
11 Pru 6,684.00
12 Sunyani Municipal 86,569.52 14,534.60 9,815.00 20,018.00
13 Tano North
14 Tano North 29,325.00 41 3,000.00 79,624.46 2,000.00 20,549.00 15 Techiman North 3,900.00 17,548.20
16 Wenchi 38 18,123.41 20,164.00 Total 36,413.00 79 49,200.00 3,000.00 234,670.98 87,284.41 59,770.60 24,251.88 20,018.00 8,375.00 149,683.70 90,360.00
No. of MMDAs 2 2 2 1 7 3 4 3 1 2 2 1 APPENDIX G 3
CENTRAL REGION
ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Unaccounted Revenue Unaccounted payments
Unaccounted Payment Payments for Revenue Unaccounted Unpaid Unpaid Unretired without No. Assembly fuel not GCRs Advances Rent Imprest supporting accounted for documents GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Agona East 3,436.00 2 Agona West 6,486.30 3 Ajumako Enyan Essiam 2,841.00 4 Awutu Senya East 86,767.40 5 Cape Coast 22,570.00 6 Effutu Municipal 18,770.00 3,750.00 29,505.00 7 Ekumfi 8,203.08 8 Gomoa East 212,976.17 9 Komenda Eguafo 2,125.00 10 Mfantseman 1,500.00 11 Upper Denkyira East 25,453.72 12 Upper Denkyira West 4,111.00 9 6,984.00
Total 109,648.40 9 30,556.30 6,277.00 14,078.08 238,429.89 36,489.00
No. of MMDAs 3 1 3 2 3 2 2 APPENDIX G 4 EASTERN REGION ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016 Unaccounted/Poor Control over Value Unaccounted payments Unrecovered Assembly funds Books Arrears of Revenue not Revenue Poor Control Unaccounted Unaccounted accounted for Unaccounted Unsupported Unpresented Unpaid No. Assembly Collection over Value Payments for payments for Unpaid Rent Value Book Payments Vouchers Advances Books GCRs Stores fuel
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Akyemansa 10,097.00 2 Asuogyaman 19,073.00 10,224.25 3 Atiwa 130,179.07 12,592.11 4 Ayensuano 15,600.00 5 Birim Central 7,350.00 1 2,285.00 6,502.14 6 Birim North 115,862.30 12,102.00 8,249.00 2,160.00 5,408.00 7 Birim South 1,450.00 8 Denkyembour 687.50 8 34,175.75 9 East Akim 12,179.00 4,524.00 2,065.00 10 Fanteakwa 585.00 14,300.00 11 Kwaebibirem 65,071.71 26,219.98 12 Kwahu Afram Plains North 15 13,955.00 39,920.00 24,210.00 13 Kwahu Afram Plains South 10,690.00 5,755.00 25,690.00 14 Kwahu East 9,610.50 2,690.00 15 Kwahu South 9,437.00 1,530.00 16 Kwahu West 11,869.00 17 Lower Manya Krobo 43,116.00 12,752.00 18 New Juaben 27,126.40 99,494.00 19 Nsawam Adoagyiri 87,135.00 70,410.00 6,666.64 20 Suhum 12,853.60 170,487.95 1,888.00 21 Upper Manya Krobo 500.00 39,729.00 22 Upper West Akim 5,920.00 23 West Akim 5,887.50 112,886.34 8,245.00 16,767.04 24 Yilo Krobo 6,591.00 13,200.00 Total 107,063.60 273,167.77 7,350.00 70,410.00 24 535,805.61 144,283.00 42,987.02 109,173.00 2,160.00 123,553.78 No. of MMDAs 5 3 1 1 3 16 10 2 8 1 7 APPENDIX G 5
GREATER ACCRA REGION
ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Revenue Unaccounted Unearned collected not Unaccounted No. Assembly payments Salaries accounted for value GCRs
GH¢ GH¢ GH¢
1 Accra Metro 92,172.00 5 10,294.05 9,872.09
2 Ga South Municipal 32,322.12 13,600.64
3 Ledzokuku – Krowor Municipal 43,070.00 64 34386.59
4 Ningo Prampram 170,088.97
Total 167,564.12 69 228,370.25 9,872.09
No. of MMDAs 3 2 4 1 APPENDIX G 6
NORTHERN REGION
ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Assembly funds with staff Unaccounted Unaccounted No. Assembly revenue payments Unpaid Rent Unretired Imprest
GH¢ GH¢ GH¢ GH¢
1 Central Gonja 123,040.50
2 Chereponi 3,400.00 3,000.00
3 East Gonja 5,679.00
4 Gushiegu 5,550.00
5 Gushiegu 2,160.00
6 Karaga 1,800.00
7 Kpandai 18,600.00
8 Nanumba North 11,165.00
9 West Gonja 1,900.00
10 West Mamprusi 9,000.00
11 Yendi 5,660.00
Total 29,350.00 33,404.00 5,160.00 123,040.50
No. of MMDAs 4 5 2 1 APPENDIX G 7
UPPER EAST REGION
ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Indebtedness of Unaccounted payments Assembly staff Unaccounted Uncollected revenue revenue No. Assembly Payments for Payments not Unpaid Unretired supplies not accounted for rent imprest delivered GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Bawku West 60,801.00 2,520.00
2 Bolga 4,555.25 1,350.00
3 Bongo 664.50 17,985.90
4 Builsa North 29,751.50 32,507.00
5 Garu-Tempane 1,281.00 4,147.40
6 Talensi 4,740.00 Total 67,301.75 29,751.50 26,873.30 2,520.00 32,507.00 1,350.00
No. of MMDAs 4 1 3 1 1 1 APPENDIX G 8
UPPER WEST REGION
ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Unaccounted payments Remit Unaccounted Unaccounted Withholding No. Assembly revenue GCRs Payments not Payments Taxes accounted for without PVs
GH¢ GH¢ GH¢ GH¢ 1 Daffiama-Bussi-Issa 14 3,766.00
2 Nadowli 12,191.60
3 Nandom 26,545.00
4 Sissala East 27,776.15
5 Sissala West 2,095.89
6 Wa East 120,197.01
7 Wa Municipal 10,100.00 21,610.14
8 Wa Municipal 3,448.00 9,614.88 Total 15,639.60 14 40,411.00 21,610.14 159,683.93
No. of MMDAs 2 1 3 1 4 APPENDIX G 9 VOLTA REGION ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Unaccounted payments Indebtedness of staff Unaccounted Unearned Payments PVs not made Unaccounted No. Assembly revenue Unretired Salary with no available for Unpaid rent GCRS imprests invoices Amount GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Adaklu 8,095.00 4,500.00 2 Agotime-Ziope 2,959.00 49,525.49 8,095.00 3 Biakoye 3,453.00 3,750.00 8,423.00 10,337.00 12 2,196.78 4 Central Tongu 13,561.00 20,440.00 5 Ho West 2,894.00 6 Hohoe 817.00 9,918.00 7 Jasikan 11,698.00 8 Kadjebi 3,939.00 9 Keta 16,165.00 12,660.00 4 65,468.16 10 Ketu North 12,260.50 11 Ketu South 12,304.00 12 Krachi East 8,604.00 17,864.74 3,416.00 7,493.00 13 Nkwanta South 5,036.00 21 14 North Dayi 1,612.14 7 15 North Tongu 34,101.35 16 South Tongu 5,217.66 15,989.62 Total 19,029.80 105,047.97 75,813.23 92,907.50 22,330.00 44 67,664.94 No. of MMDAs 6 8 3 9 3 4 2 APPENDIX G 10
WESTERN REGION
ACCOUNTS OF DISTRICT ASSEMBLIES - TABLE OF IRREGULARITIES - 2016
Unaccounted payments Unrecovered funds Unjustified Unaccounted Missing Unearned payment of Revenue Unaccounted Unsupported Unpresented store items Salaries Unpaid Unrecovered No. Assembly allowances GCRs Payments PVs rent advances
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
1 Bia West 13,600.00
2 Bia West 7,864.85
3 Bibiani/Anhwiaso 39,753.00
4 Ellembelle 20 278,505.62 66,313.07
5 Jomoro 15,609.50
6 Prestea Huni Valley 10,781.00
7 Sefwi Akontombra 17,823.47
8 Sekondi-Takoradi 93,847.17 18,715.56 8,335.00 60,823.34
9 Shama 95,935.07 37 19,646.67 50,645.73 2,307.48 2,000.00
10 Tarkwa Nsuaem 96,469.00 7,909.00 4,275.00
11 Wassa East 65,185.00 6,646.00 3,970.00 Total 205,391.74 57 445,294.76 57,291.73 96,469.00 66,313.07 28,887.89 16,244.00 71,068.34
No. of MMDAs 3 2 7 2 1 1 3 2 4 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
y auditing B
· to recognized international auditing standards, the management of public resources
And
· reporting to Parliame nt