Our Vision To be one of the leading Supreme Audit Institutions in the world, delivering professional, excellent, and cost effective auditing services REPUBLIC OF GHANA REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA MINISTRIES, DEPARTMENTS AND OTHER AGENCIES (MDAs) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014 This report has been prepared under Section 14 of the Audit Service Act, 2000 for presentation to Parliament in accordance with Section 20 of the Act. Richard Quartey Auditor General Ghana Audit Service 21 December 2015 This report can be found on the Ghana Audit Service website at www.ghaudit.org For further information about the Ghana Audit Service on this report, 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 2015 REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA–MINISTRIES, DEPARTMENTS AN D OTHER AGENCIES (MDAs) FOR THE YEAR ENDED 31 DECEMBER 2014 TABLE OF CONTENTS Para Pages Transmittal letter i PART I Introduction 1 1 Audit objectives 3 2 Summary of significant finds and recommendations 7 4 PART II Summary of findings and recommendations by MDAs 19 11 PART III DETAILS OF FINDINGS Ministry of Finance and Economic Planning 158 52 Ministry of Health 226 72 Ministry of Food and Agriculture 296 103 Ministry of Education 383 127 Ministry of Employment & Labour Relations 484 156 Annual Report of the Auditor-General on the Public Accounts of Ghana – Ministries, Departments and Other Agencies (MDAs) for the year ended 31 December 2014 Ministry of Youth & Sports 516 163 Ministry of Interior 529 167 Ministry of Water Resources, Works & Housing 583 180 Ministry of Local Govt.