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Report of the Auditor-General on the Accounts of District Assemblies for the Financial Year Ended 31 December 2009

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Report of the Auditor-General on the Accounts of District Assemblies for the Financial Year Ended 31 December 2009 REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2009 TABLE OF CONTENTS Paragraph Page Transmittal Letter - i-iii PART I Mandate, Scope and Audit Objectives 1-4 1-2 PART II Summary of Findings and Recommendations 5-28 3-9 PART III DETAILS OF FINDINGS AND RECOMMENDATIONS Financial Reporting 29-48 10-18 Management Issues Ashanti Region 49-86 19-30 Brong Ahafo Region 87-118 30-39 Central Region 119-143 40-48 Eastern Region 144-163 48-54 Greater Accra Region 164-195 54-62 Northern Region 196-201 62-64 Upper East Region 202-210 64-67 Upper West Region 211-220 67-70 Volta Region 221-246 70-77 Western Region 247-275 77-85 Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31 December 2009 APPENDICES Status of Annual Accounts and Statements Appendix ‘A' Revenue Performance Appendix ‘B’ Expenditure Performance Appendix ‘C’ Operational Results Appendix ‘D’ Assets & Liabilities Appendix ‘E’ Summary of Irregularities by Regions Appendix ‘F’ Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31 December 2009 TRANSMITTAL LETTER Ref. No. AG.01/109/Vol.2/45 Office of the Auditor-General Ministries Block ‘O’ P.O. Box M 96 Accra Tel: (030) 2662493 Fax (030) 2662493 12 October 2011 Dear Madam Speaker, REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2009 I have the honour, in accordance with Article 187(5) of the Constitution, to present my report on the audited accounts of District Assemblies for the financial year ended 31 December 2009, to be laid before Parliament. 2. The report is a consolidation of the findings and recommendations made during routine audits that were conducted under my direction, which have been formally conveyed in management letters and annual audit reports to the Assemblies. The significant and unresolved issues after management responses provide the basis for the compilation of this report. 3. Although the 2009 financial statements of 47 Assemblies were not submitted in good time and therefore their financial statements for the period could not be validated, the financial transactions and related activities of these Assemblies were subjected to interim audits and issues arising from these audits, which were noted in management letters, have been included in this report. 4. The report continues to portray recurring internal control weaknesses and managerial ineffectiveness which, as stated in my previous reports, are the major causes of irregularities in the financial administration of the Assemblies. Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31 December 2009 i 5. Significant among these are misappropriation of revenue, direct disbursements from revenue collections, contract and procurement irregularities, tax irregularities, uncollected staff rent, unsupported payments, unrecovered loans and advances as well as unretired imprests among others whose total financial value exceeds GH¢4.8 million. 6. This amount does not include the un-estimated revenues which might have been collected and withheld by Revenue Collectors in 20 Assemblies using 886 General Counterfoil Receipt books (with no fixed value) that they illegally refused to produce for audit inspection as required by Regulation 1 of the Financial Administration Regulations, 2004. 7. The irregularities were the result of low level commitment by the Finance Officers and the Coordinating Directors towards ensuring compliance with the provisions of the Financial Memoranda for MMDAs, the Financial Administration Regulations, 2004 and the Public Procurement Act, 2003 as well as the non- performance of the monitoring and supervisory functions of the Finance and Administration (F&A) Sub-Committees of the Assemblies. 8. The failure of the management of the various Assemblies to exercise their monitoring and supervisory responsibilities over their subordinates to ensure compliance with relevant provisions of applicable laws is a significant contributory factor to the repetitive nature of the irregularities that are listed in my annual reports. Such consequential omissions should be regarded as negligence of duty. I, therefore, recommend that the key officials of the Assemblies such as the Finance Officers and the Coordinating Directors should be reprimanded by the Ministry of Local Government and Rural Development (MLGRD) whenever there are numerous instances of non-compliance with the provisions of the applicable laws in their Assemblies. 9. The absence of effective Audit Reports Implementation Committees (ARICs) and Internal Audit Units in some Assemblies also contributed to the persistent failure of the management of the Assemblies to implement my recommendations. 10. To ensure that the irregularities noted are minimized, I reiterate my recommendation that desk officers for the Assemblies should be appointed at the i i Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31 December 2009 ii ministerial level to monitor both internal and external audit reports, as well as any other internal monitoring or evaluation reports and to prepare periodic status reports on these matters for the attention of the Minister, MLGRD, who would ensure prompt implementation of the recommendations. 11. I would also continue to urge the Minister, MLGRD to organise frequent training workshops for the staff of the District Assemblies on the provisions in the regulatory framework on District Assemblies in order to ensure improvement in compliance with the laws and other regulations governing the financial operations of the Assemblies. 12. The timely preparation and submission of financial statements of Assemblies to my office as well as the validation and preparation of annual audit reports by my office has become one of the key triggers for the District Development Fund (DDF) budgetary support to District Assemblies under agreements signed between the Government of Ghana and the Development Partners. The Ministry, therefore, needs to strengthen its monitoring and supervisory roles over the Assemblies to ensure that the financial statements of all District Assemblies are submitted to my office on schedule to enable us validate and issue the related annual audit reports in good time. 13. My appreciation goes to the District Chief Executives of the various Assemblies and their staff for their co-operation and assistance during the audits. The invaluable contributions of my staff towards the production of this report are also hereby acknowledged. Yours faithfully, AUDITOR-GENERAL THE RT. HON. SPEAKER OFFICE OF PARLIAMENT PARLIAMENT HOUSE ACCRA Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31 December 2009 iii Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31 December 2009 iv REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2009 PART I EXECUTIVE SUMMARY Introduction The Audit Service has audited the accounts of 123 District Assemblies for the financial year ended 31 December 2009, in accordance with Articles 187(2) and 253 of the Constitution as well as Section 121 of the Local Government Act, (Act 462). 2. The findings and recommendations emanating from the audits which form the basis of this report have been discussed with the key personnel of the District Assemblies and formally communicated to the Assemblies in management letters and in 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. Our audits were guided by Section 13 of the Audit Service Act, 2000 (Act 584) and the auditing standards of the International Organisation of Supreme Audit Institutions (INTOSAI). Section 13 of Act 584 requires me to examine, as I think fit, the accounts of audited bodies including District Assemblies and to ascertain whether in my opinion: Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31 December 2009 1 The accounts have been properly kept; All public monies collected have been fully accounted for and the applicable rules, regulations and procedures are sufficient to provide an effective check on the assessment, collection and proper allocation of revenue; Monies have been spent for the purposes for which they were appropriated and expenditures made as authorized; Essential records are maintained and the applicable rules and procedures are sufficient to safeguard and control the Assemblies‟ assets; and Programmes and activities of the Assemblies have been undertaken with due regard to economy, efficiency and effectiveness in relation to the resources utilised and results achieved. 4. The audits also ascertained the extent of compliance with the Financial Administration Act, 2003 (Act 654), Financial Administration Regulations of 2004, the Financial Memoranda for District Assemblies, 2004 and the Public Procurement Act of 2003, (Act 663). 2 Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31 December 2009 PART II SUMMARY OF FINDINGS AND RECOMMENDATIONS Submission of annual accounts 5. Only 76 out of 170 Assemblies prepared and submitted to my office their annual accounts for the 2009 financial year by 31 March
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