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REPORT OF THE AUDITOR-GENERAL PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015 This report has been prepared under Section 11 of the Audit Service Act, 2000 for presentation to Parliament in accordance with Section 20 of the Act. Richard Quartey Auditor-General Ghana Audit Service 30 November 2016
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 2016 TRANSMITTAL LETTER
My Ref. No. AG.01/109/Vol.2/102 Office of the Auditor-General Ministry Block ‘O’ P O Box MB96 Accra
Tel. (0302) 662493 Fax (0302) 675496
30 November 2016
Dear Honourable Speaker,
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015
In pursuance of Article 187(5) of the 1992 Constitution, I have the honour to present to you to be laid before Parliament, my report on the Pre-University Educational Institutions for the financial year ended 31 December 2015.
This report is a consolidation of the significant findings and recommendations made during routine audits carried out by my staff under my direction and formally conveyed to the management of the Institutions in management letters and annual reports on their financial statements.
The report is in three parts. The first part outlines our mandate, the audit objectives and approach as well as an overview of reported irregularities. Part II provides a summary of the findings and recommendations while Part III gives details of the findings on regional basis.
Even though 90 Institutions failed to prepare annual financial statements for audit validation, their financial transactions and related activities were
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 i subjected to transactional audits and the irregularities noted have been included in this report. The irregularities include misappropriation of funds, unaccounted payments, uncompetitive procurements, payment of salaries to separated staff, unaccounted stores and statutory tax infractions which amounted to GH¢21.64 million.
The irregularities resulted from lack of commitment on the part of the Heads of Schools to ensure compliance with established internal control measures, administrative rules and legislation governing the management of financial resources.
I wish to reiterate my recommendation for the Director-General of the Ghana Education Service to strengthen monitoring and supervision of activities of the Institutions and impose sanctions on Heads and Accountants who persistently fail to adhere to public financial management requirements.
I acknowledge the cooperation and assistance accorded my officers by the Director-General of GES, management and staff of the various Pre-University Educational Institutions. The invaluable contributions of my staff towards the production of this report are also hereby acknowledged.
Yours faithfully
RICHARD Q. QUARTEY AUDITOR-GENERAL THE RT. HON. SPEAKER OFFICE OF PARLIAMENT PARLIAMENT HOUSE ACCRA
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 ii
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE – UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015
TABLE OF CONTENTS
Para(s) Page
Transmittal letter i
PART I Executive summary 1 - 6 1
PART II
Summary of findings and recommendations 7 – 25 4
PART III Ashanti Region 26-89 9 Brong Ahafo Region 90-152 25 Central Region 153-201 37 Eastern Region 202-260 47 Greater Accra Region 261-323 63 Northern Region 324-401 79 Upper East Region 402-459 94 Upper West Region 460-488 105 Volta Region 489-540 112 Western Region 541-576 123
Appendices
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 iii
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015
PART I
EXECUTIVE SUMMARY Introduction The accounts and related records of Pre-University Educational Institutions for the financial year ended 31 December 2015 have been audited by my office in accordance with Article(2) of the 1992 Constitution of the Republic of Ghana.
2. We conducted the audits appropriate to the standards of the International Organisation of Supreme Audit Institutions (INTOSAI) and it took into consideration the criteria established for public financial management in the now repealed Financial Administration Act of 2003 (Act 654), the Financial Administration Regulations (FAR) of 2004 (L.I. 1802), the Public Procurement Act of 2003 (Act 663), the Financial and Accounting Instructions (FAI) for secondary schools, Training Colleges and Educational Units issued by the Ghana Education Service (GES), the Stores Regulations of 1984, and the then Internal Revenue Act of 2000 (Act 592), the Value Added Tax Act of 1998 (Act 546) and the Audit Service Act of 2000 (Act 584).
Audit objectives and approach 3. Our audits were guided by Section 13 of the Audit Service Act, 2000 (Act 584) which requires the Auditor-General to examine, as he thinks fit, the accounts of audited institutions and ascertain, among others, whether in his opinion:
the accounts had been properly kept;
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 1
all public monies collected had 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 had been spent for the purpose for which they were appropriated and expenditures made as authorized; essential records were maintained and applicable rules and procedures applied were sufficient to safeguard and control the assets of the institutions; financial activities of the institutions had been undertaken with due regard to economy, efficiency and effectiveness; and the financial statements of the institutions give a true and fair view of their financial positions as at the end of the year.
4. The findings and recommendations contained in this report were discussed with the Heads of the Institutions and their comments, where necessary, were incorporated in management letters and annual reports issued to them after each audit. This report therefore covers, on regional basis, issues which in my opinion, should be brought to the attention of Parliament compliant with Article 187(5) of the Constitution.
Internal controls 5. Although the control procedures instituted by the management of the institutions were found to be generally satisfactory, we noted lapses and irregularities which were mainly due to non-adherence to existing controls and financial rules and regulations.
Significant findings for the year ended 31 December 2015 6. The significant findings on malfeasance and other irregularities noted in all the regions occurred in the areas of cash management, payroll, procurement and
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 2 stores, statutory tax and contract management. These have been summarized below together with their comparative figures for the 2013 and 2014 financial years.
Summary of financial irregularities for 2015 Amount (GH¢) No. Type of irregularity 2013 2014 2015 1 Cash management 7,034,283.49 4,505,400.96 6,894,716.24 2 Procurement/Stores 7,736,823.58 6,177,043.77 12,075,399.85 3 Payroll 586,732.28 553,697.87 343,596.44 4 Contract 1,202,331.12 1,147,817.83 5 Tax 629,875.40 682,939.48 1,231,606.89 Total 15,987,714.75 13,121,413.20 21,693,137.25
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PART II
SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS 7. A summary of my significant findings and recommendations are provided in the succeeding paragraphs with the details provided in Part III of this report under the various irregularities found in each region.
Cash irregularities 8. Misappropriation of funds occurred at three institutions in Ashanti and Northern Regions where an amount of GH¢36,819.65 was misappropriated by officials. The amounts were revenue from hire of school mattresses at Ejuraman SHS (GH¢3,372.00) and school fees at St. Monica’s SHS (GH¢27,610.45) both in the Ashanti Region, and PTA funds at Vittin SHS (GH¢5,837.20) in the Northern Region. We recommended retrieval of the amounts with sanctions.
9. PTA dues and other student fees amounting to GH¢538,974.33 could not be accounted for at seven schools in Ashanti, Brong Ahafo, Northern and Upper East Regions. This involved GH¢125,220.00 house dues collected by the House Mistress of Yaa Asantewa Girls SHS that was not accounted for, a total of GH¢197,587.83 fees paid to bank by three schools in the Brong Ahafo and Eastern Regions but not credited to the schools’ bank accounts, and PTA dues in the sum of GH¢216,166.50 paid to Executives at three schools in the Northern and Upper East Regions that were not accounted for. We recommended retrieval of the amounts from the officials with sanctions in the absence of accountability.
10. The institutions continued to record expenditures that were not backed by purchase orders, invoices and acknowledgement by the recipients to authenticate the payments. These occurred at 97 institutions in all the 10 regions where expenditure amounting to GH¢3,171,879.77 had not been accounted for with
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 4 relevant documents as at the time of compiling this report. A further GH¢96,453.60 was paid to suppliers by Prempeh College in the Ashanti Region that were not acknowledged. We recommended that in the absence of justification of the expenditure the Heads and Bursars of the schools involved should be held liable to account for the amounts.
11. Financial Administration Regulations (FAR) 48(1b) requires the Heads of schools to keep cash holdings to absolute minimum consistent with the efficient discharge of public financial business and make payments via cheques wherever possible. Twelve schools in five Regions, however, made cash payments in the sum of GH¢610,564.53 instead of by cheque. We advised management of the schools to keep their cash holdings to the barest minimum to avoid temporary borrowing of cash.
12. Contrary to Ghana Education Service Director-General’s directive per letter No. DG15/HQ of 23 November 1999 which requires schools to limit the use of honour certificates to the purchase of perishable food items only, the Sekyeredumase SHS disbursed GH¢117,189.00 on the purchase of non-perishable food items .We recommended to the management to procure the school’s supplies from registered firms only to obtain official receipts for amounts paid.
13. A total of GH¢466,352.78 was owed to the schools by staff who either resided in official accommodation but did not pay rent, staff who obtained salary advances without paying back the amounts or were given imprest to undertake official assignments that were not fully retired. The amount was made up of GH¢61,725.73 outstanding rent at 12 schools, GH¢315,809.30 unrecovered advances at 34 schools and GH¢88,817.75 imprests that had not been retired at nine schools. We urged the management to institute effective measures to recover all outstanding amounts if possible directly from salaries of the defaulters.
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14. Payment for repair of vehicles and equipment totaling GH¢772,524.56 was made without first demanding evidence of work order and performance certificate at 36 schools in contravention of Part II Section 16 (1a) of Financial Administration Act, 2003. We recommended to the management of the schools involved to ensure that satisfactory completion of repair work is attested by user departments before approving payment for work done.
15. Bolga Girls owed a total of GH¢531,472.22 in utilities made up of GH¢455,319.96 to the Volta River Authority for electricity supply and GH¢76,152.26 to the Ghana Water Company as at October 2015 which could lead to disconnection of services to the school and disruption of academic work. We recommended to the management to seek government assistance to settle the debt.
16. Other cash irregularities noted were uncredited lodgments, direct disbursements from fees collected, overpayment not recovered and non-availability of accounting records for sums received all in the sum of GH¢552,485.80.
Procurement and Stores irregularities 17. Sixty-two schools in eight regions indulged in uncompetitive procurements amounting to GH¢8,351,453.52 by not obtaining competitive quotations contrary to Section 43 (1) of Part IV of the Public Procurement Act, 2003. We recommended compliance with the law and for the Heads to be sanctioned for future engagement in sole-sourcing.
18. Heads at four schools in two regions authorized procurements costing GH¢896,627.26 above their GH¢5,000.00 approval threshold contrary to the Third Schedule of the Public Procurement Act, 2003. We advised Heads of the schools to refer all future procurements above their prescribed authority level to their appropriate Tender Committee.
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19. Heads of Oda SHS, Akim SHS and New Abirem SHS made procurements in the sum of GH¢424,466.64 without recourse to their approved procurement plan. For a more efficient procurement of supplies, we advised the Heads not to sidestep their approved procurement plans except in cases of emergencies.
20. Fuel and other supplies procured by 48 Schools and costing GH¢1,637,198.39 were not accounted for. The items had either not been recorded in the stores ledgers or the Schools had no evidence to show that they had been used up. We recommended that failure to account for the sum disbursed, the authorising or approving officers should be held liable for recovery of the amount into the School’s coffers.
21. The Director-General of the Ghana Education Service facilitated the award of a contract for the creation of an internet study mate platform to Messrs Eduvid Education Ghana Ltd for a which a total of GH¢765,654.04 was paid by 49 schools but the Company did not execute the contract. We recommended that heads of the affected schools should prevail on the Director General of Ghana Education Service to ensure the execution of the contract otherwise he should be held liable for refund of the amount.
Payroll 22. Heads of 21 schools delayed in notifying the salary paying banks of their separated staff which allowed them to receive a total of GH¢343,596.44 in unearned salaries. We recommended to the schools to recover the amounts from the recipients and ensure prompt stoppage of salary to separated staff.
Tax irregularities 23. Our audits found 57 schools which made payments for supplies without deducting withholding taxes of GH¢194,247.21 in violation of Section 84(2), of Act
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 7
592 whereas 41 schools also deducted taxes of GH¢265,823.39 but were not remitted to GRA contrary to Section 87(1) of Act 592. We recommended that management of the schools should comply with Section 84(2) of Act 592 and act accordingly. We also recommended that the unremitted taxes should be paid without any further delay to the tax Authorities and any penalties imposed should be surcharged to the responsible officers whose inaction resulted in the avoidable cost.
24. Forty schools procured VAT rated supplies inclusive of VAT of GH¢752,514.59 from firms which were not VAT registered. Three schools also paid GH¢19,021.70 VAT on supplies without obtaining the VAT invoice to support the amounts paid. We recommended that goods and services should be procured from only VAT registered firms in compliance with FAR 183(4). We also recommended that in the absence of VAT receipts for payments inclusive of VAT the VAT amount should be recovered from the payee into the schools account.
Contract irregularities 25. Our audits found eight abandoned uncompleted GETFund sponsored projects at two schools for which a total of GH¢918,009.30 had been paid to the Contractors. These were two 12-iunit classroom blocks, four dormitory blocks, a 2,000 capacity auditorium and an 8-unit Masters’ flat. We recommended for the Heads to appeal to the Ghana Education Service to help solicit funds from the GETFund to complete the projects. We also found an uncompleted 6-unit classroom block under construction at Ghana Senior High School in Tamale with its roof hanged down and abandoned. We again recommended for the Contractor, Messrs Nbiniwayar Construction and Woodworks Limited, to be brought back to site to rectify the defects or AESL Ltd, the Project Consultant, should be held liable for the costs to repair the defects.
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PART III
ASHANTI REGION
Introduction 26. The Ashanti Regional Audit Service had 107 Pre-University Educational Institutions under its programme of work during 2015 financial year. A breakdown of the Institutions is as follows: No. Type Of Institution Number 1 Senior High Schools 74 2 Senior High/Technical Schools 21 3 Senior High Commercial Schools 2 4 College of Education 6 5 Technical Colleges of Education 1 6 Agric Senior High Schools 1 7 Special Schools 2 Total 107
Summary of significant findings and recommendations 27. The following is the summary of our significant findings and recommendations: i. Six schools failed to provide for our inspection, relevant receipts supporting the payment vouchers for the supply of goods and services totaling GH¢107,847.70 contrary to Section 10 of Part VI of the FAI for schools. In the absence of the relevant documents to authenticate the expenditure, the Headmasters and Bursars of the Institutions concerned should be held liable to refund the amount involved into the schools account for negligence.
ii. Four schools failed to use cheques for payment and made direct cash payments for the supply of goods and services totaling GH¢261,681.32. The cash payments were possible due to excessive cash holdings.. We advised management of the schools to desist from such practice and ensure that cash holdings are kept to the barest minimum for the avoidance of temporary borrowing, misapplication and misappropriation of funds.
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iii. Our audit disclosed that House Mistresses of Yaa Asantewaa SHS collected house dues of GH¢125,220.00 from students without issuing them with receipts and also failed to maintain relevant documents to support the disbursement of the amount. We recommended that the House Mistresses should be held liable to account for the amount collected.
iv. We noted misappropriation of school funds totaling GH¢30,982.45 in two schools due to lack of effective supervision and weak controls. We recommended recovery of the amount from the affected personnel and the imposition of sanctions for breach of financial discipline.
v. Contrary to Section 43 (1) of the Public Procurement Act 2003 (Act 663) management of eleven schools procured items valued at GH¢558,698.25 without obtaining alternative price quotations. We recommended to management of the schools to comply with the provision of the Act 663 for purposes of competitiveness to enhance value for money. Non observance of this provision could lead to the sanctioning of all responsible officials concerned.
vi. Our review showed that Eduvid Company, a contractor who was engaged by the Director-General of Ghana Education Service(GES) to supply internet connectivity for 20 schools failed to do so despite being paid a total amount of GH¢347,790.75 by the schools. We recommended that the heads of the schools involved should inform the Director- General of Education to ensure that Eduvid Company honours his obligation failure of which should attract a surcharge.
vii. Contrary to Section 297 (1) of the Financial Administration Regulations (FAR), 2004 (L.I. 1802) seven schools paid unearned salaries totaling GH¢139,498.96 to separated staff of their respective schools. We recommended that the unearned salaries should be recovered and paid to government chest.
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DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Annual estimates 28. The institutions continued to record quarterly allocations of funds from the Regional Directorate as their GoG grants approved estimates. They however failed to comply with Part II, of the Financial and Accounting Instructions (FAI) to prepare estimates of their internally generated funds (IGF) for approval by their respective Boards of Governors. We advised the Heads to ensure adherence to the above stated regulation and act accordingly.
State of the accounts 29. All the 107 institutions in the Ashanti Region prepared and submitted their annual financial statements for validation and certification within the statutory time frame of 31 March as stipulated by Section 41 of the Financial Administration Act, 2003 (Act, 654). We however corrected the arithmetical errors and misstatements noted. We advised the Accountants of the institutions to be diligent in the preparation of their financial statements so that errors and misstatements would be minimized to a greater extent.
Operational results 30. The operational results of the 107 institutions whose accounts and financial statements were validated are summarized below:
No. Items Income Expenditure Surplus/ Deficit (GH¢) (GH¢) (GH¢) 1 GOG 216,110,584.24 216,029,661.69 80,922.55 2 Boarding 172,078,778.32 172,154,685.65 (75,907.33) 3 Miscellaneous 6,913,636.11 6,638,928.53 274,707.58 4 HIPC 11,669,923.31 12,262,288.59 (592,365.28) Total 406,772,921.98 407,085,564.46 (312,642.48)
31. The net deficits of the respective institutions totaling GH¢312,642.48 were transferred to school’s individual reserve fund accounts.
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Sundry debtors – GH¢7,880,026.68 32. A summary of the debtors figure of GH¢7,880,026.68 which was owed to the institutions by students, staff and other debtors as at the end of the year was as follows: No. Debtors Amount (GH¢) Percentage 1 Students 6,861,280.64 87.1% 2 Staff 871,432.04 11.0% 3 Others 147,314.00 1.9% Total 7,880,026.68 100
33. Due to inefficient fee collection mechanisms at the schools a significant amount of GH¢6,861,280.64 representing 87.1 % of the total debtors was owed by students. We reiterated as in previous years that management of the institutions should put in place strategies that would boost collection of school fees.
34. A directive from the Ministry of Education barring Heads of schools not to sack students for non-payment of fees was attributed by most heads of the schools as the cause of the huge debtor balance.
Sundry creditors –GH¢10,185,829.36 35. In 2015, the total indebtedness of the institutions stood at GH¢10,185,829.36. This amount was owed to students, other creditors comprising suppliers and statutory agents as well as overdrafts. A summary of the sundry creditors is provided below and detailed in Appendix ‘E1’. No. Creditor Amount Percentage (GH¢) (%) 1 Bank overdraft 36,077.83 0.35% 2 Statutory deductions 760.00 0.01% 3 Student 1,540,272.50 15.12% 4 Others 8,608,719.03 84.52% Total 10,185,829.36 100%
36. The institutions owed a total amount ofGH¢8,608,719.03 or 84.52 % of the sundry creditors to suppliers of goods and service providers. This situation arose largely because of their inability to collect enough school fees in order to settle obligations falling due.
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37. We advised management of the institutions to endeavour to honour their obligations promptly for the avoidance of penalties and also to continue to maintain the trust and confidence of their creditors.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Unsubstantiated payments – GH¢107,847.70 38. Regulation 39(2c) of the Financial Administration Regulations 2004 states that “the head of accounts section of a department shall control the disbursement of funds and shall ensure that transactions are properly authenticated and that all amounts are due and payable”.
39. Our audit disclosed that six institutions made payments amounting to GH¢107,847.70 to various suppliers and individuals without attaching the relevant supporting documents to the vouchers to authenticate the payments. The table below provides the details: No. Institution No of Amount PVs (GH¢) 1 Manso Adubia Senior High 1 35,000.00 2 Asare Bediako Senior High Technical 6 20,740.00 3 Beposo Senior High Technical 2 5,104.00 4 Konongo Odumase Senior High 3 11,500.00 5 Tweneboah Kodua Senior High 4 10,170.20 6 Agona SDA Senior High 5 25,333.50 Total 107,847.70
40. We are of the view that, these irregularities occurred due to the failure of the Headmasters and their Bursars to ensure that the documents were attached to the vouchers before authorising and approving of the payments
41. In the absence of the relevant documents to authenticate the payments, the Heads and Bursars of the Institutions concerned should be held liable to refund the amount involved into the schools accounts for negligence.
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Huge cash disbursements – GH¢261,681.32 42. Regulation 48 (1b) of the FAR, 2004 states that “A head of department shall ensure that cash holdings are kept to the absolute minimum, consistent with the efficient discharge of public financial business, by making payment by cheques wherever possible.
43. During our review of the financial records of four schools, we observed that the schools used cash instead of cheques to make payments to suppliers for goods and services totaling GH¢261,681.32 without any justifiable reasons. The schools concerned are as listed below: No. Institution Amount (GH¢) 1 Konongo-Odumase Senior High 22,735.08 2 Collins Senior High – Agogo 103,213.30 3 Ofoase Senior High 62,440.88 4 Manso Adubia Senior High School 73,292.06 Total 261,681.32
44. We are of the view that this irregularity was made possible because of failure by the heads of schools to ensure that all monies collected were lodged into bank before payments were made .
45. We advised management of the schools to desist from such practice and ensure that cash holdings are kept to the barest minimum for the avoidance of temporary borrowing, misapplication and misappropriation of funds.
Excessive use of honour certificates – GH¢117,189.00 46. The Director –General of Ghana Education Service directed in a letter No. DG15/HQ dated 23 November 1999 that boarding institutions should limit the use of honour certificates to the purchase of perishable food items only.
47. In breach of this directive, the management of Sekyeredumase Senior High School purchased quantities of non-perishable food items like groundnuts, frozen fish etc to the tune of GH¢117,189.00 and supported the payment vouchers with honour certificates instead of invoices and receipts which were obtainable. The breach of the directive was as a result of control weakness over the purchase of food items from the open market which could lead to abuse of the system.
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48. We recommended to management to as much as possible procure non- perishable food items from established suppliers where invoices and receipts can be obtained for purposes of transparency and accountability in these transactions.
Unreceipted payments – GH¢96,453.60 49. Part VI, Section 16 (a and b) requires that payment vouchers shall be receipted either by a written acknowledgement in ink or by attaching official receipts of payees to payment vouchers.
50. We noted contrarily that management of Prempeh College, Kumasi paid a total amount of GH¢96,453.60 on six payment vouchers to various suppliers and service providers without obtaining official receipts from the payees neither did they sign on the vouchers to acknowledge receipt of the payment. As a result we could not confirm whether the payees actually received the amounts alleged to have been paid to them.
51. We recommended that failure to provide evidence of the amount having been received by the intended payees, the amount involved should be recovered from the Head and Accountant of the school.
Unpaid rent – GH¢19,282.46 52. Contrary to Section 2(m) of Part 1 of the FAI for schools which requires all institution to ensure that debts owed them are promptly collected, we observed that three Schools as listed in the table below failed to collect rent totaling GH¢19,282.46 from staff occupying school bungalows. No. Institution Amount (GH¢) 1 Bonwire Senior High School 17,949.46 2 Effiduase Senior High Commercial School 465.00 3 Tweneboah Koduah Senior High School 868.00 Total 19,282.46
53. Such act could hinder repairs of the bungalows leading to further deterioration.
54. We urged management to ensure the full recovery of the outstanding rent. We also advised management to put in place measures that will ensure prompt payment of rent.
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Payment for works without work orders and performance certificates – GH¢36,633.00 55. In contravention of Section 16 (1a) of the FAA, 2003 (Act 654) and Section 1522 of Chapter 15 of Store Regulations, 1984 four schools paid a total amount of GH¢36,633.00 for maintenance and repair works without first demanding evidence of work order and performance certificates to confirm that the works have been satisfactorily undertaken. The schools are as listed below:
No. Institution Amount ( GH¢) 1 Christ the King Senior High School 6,091.00 2 Ejisuman Senior High School 10,470.00 3 Tepa Senior High School 19,060.00 4 Tweneboah Kodua Senior High School 1,012.00 Total 36,633.00
56. In the absence of works order and performance certificates we could not confirm whether the schools obtained value for money for the amounts paid.
57. We recommended to managements of the schools involved to comply with the stated regulations or in future the Heads and Accountants should be surcharged for failing to substantiate the expenditure.
Misappropriation of school funds – GH¢30,982.45 58. Regulation 15 (1) of the FAR, 2004 (L.I. 1802) requires that all revenue collected by an institution shall be paid to bank within 24 hours. We noted that two schools collected moneys to the tune of GH¢1,295,960.03 and accounted for only GH¢1,264,977.58, leaving an outstanding balance of GH¢30,982.45 not accounted for. The affected schools are provided below:
No. Institution Amount Amount Amount Collected accounted not (GH¢ ) for (GH¢) accounted for (GH¢) 1 Ejuraman Senior High 3,372.00 0.00 3,372.00 School 2 St. Monica’s Senior High 1,292,588.03 1,264,977.58 27,610.45 School Total 1,295,960.03 1,264,977.58 30,982.45
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59. The unaccounted money of Ejuraman Senior High School resulted from the inability of the Headmaster to account for hired student mattresses to the public of GH¢3,372.00 whilst Mr. Alexander Owusu of St. Monica SHS also failed to account for GH¢27,610.45 of the school fees he collected.
60. We recommended that the Headmaster of Ejuraman SHS and Mr. Alexander Owusu of St Monica’s SHS should refund the total amount of GH¢30,982.45 to the Schools accounts and sanctions imposed for breach of financial discipline.
Failure to account for house dues – GH¢125,220.00 61. Our audit disclosed that House Mistresses of Yaa Asantewaa Girls Senior High School collected house dues totaling GH¢125,220.00 from students but did not issue official receipts to the students nor maintained proper accounts such as cash books contrary to Section 2 (b) of Part 1 of the FAI for schools.
62. The money was allegedly used for procurement of disinfectants and others for the upkeep of the houses but we did not sight any relevant documents such as payment vouchers, invoices, statement of expenditure to collaborate the assertion.
63. This occurred largely because the accounting staff were not involved in collecting the house dues, as such we were not able to ascertain whether the amount collected was used judiciously in the interest of the students and value for money obtained.
64. We recommended that the house mistresses should be held liable to account for the amount collected.
PROCUREMENT AND STORES IRREGULARITIES
Uncompetitive procurements – GH¢558,698.25 65. To ensure that the most economical prices for goods and services are obtained, Section 43 (1) of Part IV of the Public Procurement Act (PPA) 2003 (Act 663), requires that procurement entities should request for at least three quotations from different sources when making procurements.
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66. Contrary to this provision, we noted that 11 schools listed in the table below procured goods and services totaling GH¢558,698.25 without obtaining alternative price quotations from other sources.
No. Institution No. of PVs Amount(GH¢) 1 Adu Gyamfi Senior High School 3 147,000.00 2 Agogo Presby College of 10 34,948.98 Education 3 Juaso Senior High School 5 3,225.66 4 Kofi Agyei Senior High School 9 198,628.00 5 Konongo Odumasi Senior High 8 10,912.76 School 6 Mambang Senior High School 17 67,441.10 7 Mankranso Senior High 11 20,382.00 Technical School 8 Ofoase Senior Technical School 9 5,762.10 9 Simms Senior High Commercial 8 34,330.90 School 10 Christ the King Senior High 8 6,174.00 School 11 Collins Senior High School 20 29,892.75 Total 558,698.25
67. In the absence of competition the risk that the schools might have paid higher prices for the goods and services procured cannot be ruled out.
68. To ensure that value for money is obtained, we urged heads of the concerned institutions to ensure strict adherence to the provisions of the Public Procurement Act, 2003 (Act 663).Failing which in future all responsible officers who breach the law should be sanctioned.
Payment for Internet Study Mate (ISM) platform not installed– GH¢347,790.75 69. Section 16 (1) of the FAA, 2003 (Act 654) requires that payment for goods and services should be made only when the goods have been supplied and service rendered.
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70. In spite of the above requirement, we noted that the Director-General of GES awarded a contract to Eduvid Education Ghana Ltd for the installation of an Internet Study Mate (ISM) platform for twenty schools. We observed that the contractor had been fully paid the total contract value of GH¢347,790.75 though the contract had not been executed. The table below shows the amount paid by the schools concerned to the supplier: No. Institution Amount paid (GH¢) 1 Adventist Girls Senior High School, Ntonso 18,525.00 2 Afia Kobi Girls Senior High School 15,437.50 3 Agona Senior High Technical School 13,820.00 4 Amaniampong Senior High School 31,283.50 5 Atwima Kwanwoma Senior High School 4,386.00 6 Kumasi Academy 34,983.75 7 Kumasi Wesley Girls Senior High School 33,055.25 8 Nkawie Senior High School 25,678.50 9 Nyinahin Catholic Senior High School 4,778.00 10 Okomfo Anokye Senior High School 7,000.00 11 Osei Kyekyewere Senior High School 35,795.00 12 Presby Senior High School, Kwamang 7,434.00 13 SIMMS Senior High Commercial School 33,511.25 14 St. Joseph’s SHS, Ahwiren 7,486.00 15 Serwaa Nyarko Girls Senior High School 19,240.00 16 Yaa Asantewaa Girls Senior High School 6,180.00 17 St. Hubert Seminary Senior High School 9,927.00 18 St. Monica’s Senior High School, Mampong 25,710.00 19 St. Joseph Sem. Senior High School, Mampong 10,560.00 20 Kofiase Adventist Senior High School 3,000.00 Total 347,790.75
71. We urged the heads of the schools to inform Director-General of GES to pursue Eduvid Education Ghana Ltd to install the ISM platform in the affected schools failure of which he should be surcharged for recovery of the loss.
Items purchased not recorded in store ledger – GH¢49,918.90 72. Contrary to Sections 16 and 26 of the FAI for schools and Section 0522 of Stores Regulations 1984 which stipulate that receipts of stores should be by stores receipt
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 19 vouchers and recorded in store ledgers, we noted that store items procured by Adu Gyamfi Senior High School valued at GH¢49,918.90 were not recorded in the store ledgers.
73. In view of the failure of the management of the school concerned to adhere to the regulations, we were unable to verify the receipt and usage of the items procured.
74. To minimize the risk of diversion or misappropriation of store items, we recommended that the audit team should be provided with evidence of receipt and use of the items or the amount recovered from the Headmaster and Accountant.
PAYROLL IRREGULARITIES
Unearned salaries – GH¢139,498.96 75. Regulations 297 and 298 of FAR, 2004 require that, a Head of Department shall cause the stoppage of payment of salary to a public servant when that public servant has retired, vacated post, resigned or died, failure of which, amounts to breach of financial discipline.
76. Contrary to the above regulations, we noted that seven schools paid unearned salaries totaling GH¢139,498.96 to some separated staff during the period under review. The table below provides the details: No. Institution Amount (GH¢) 1 Adu Gyamfi Senior High School 50,009.37 2 Adventist Girls Senior High School, Ntonso 3,623.13 3 Effiduase Senior High Commercial School 916.04 4 Jachie – Pramso Senior High School 4,935.49 5 Kofi Adjei Senior High Technical School 33,740.93 6 ST. Monica’s Senior High School, Mampong 44,313.71 7 Ejisuman Senior High School 1,960.29 Total 139,498.96
77. This failure could be attributed to delays by Heads of schools in promptly notifying serving banks of separated staff to freeze and ensure the transfer of their unearned salaries into government chest.
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78. We urged all Heads of institutions to take advantage of the ESPV facility introduced by CAGD to manage their payroll and ensure occurrence of unearned salaries are minimised.
79. We also recommended that the heads of the schools should ensure full recovery of the total unearned salaries of GH¢139,498.96 into government chest.
TAX IRREGULARITIES
Items procured from non-VAT registered entities – GH¢1,181,845.61 80. Section 30(2) of the FAA, 2003 (Act 654) requires procurement entities to ensure that goods and services are procured from only VAT registered entities.
81. We noted during our review that eight schools procured items to the tune of GH¢1,181,845.61 from non-VAT registered entities denying the state tax revenue of GH¢203,891.35 . The schools involved are shown below:
No. Institution Amount VAT paid Revenue (GH¢) (GH¢) 1 Agogo Presby College of Education 4,651.66 814.04 2 Agogo State Senior High School 90,960.00 15,918.00 3 Collins Senior High School 50,590.30 8,853.30 4 Juaso Senior High School 19,127.00 3,347.33 5 Kofi Agyei Senior High Technical 890,023.50 155,754.11 School 6 Mabang Senior High Technical 48,995.10 5,642.51 School 7 Owerriman Senior High School 49,957.75 8,742.51 8 St. Mary’s Girls Senior High School, 27,540.30 4,819.55 Konongo Total 1,181,845.61 203,891.35
82. To prevent the loss of government revenue, we recommended that the Heads of Institutions should comply with the VAT law in procuring store items.
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Failure to withhold tax – GH¢34,138.01 83. Section 84 (2) of the Internal Revenue Service (IRS) Act, 2000 (Act 592) requires that 5% tax should be deducted from payments made to suppliers of goods and service providers. 84. Contrary to this provision, we noted that eight schools procured items worthGH¢682,760.40 and failed to deduct the required 5% tax of GH¢34,138.01 as detailed below:
No. Institution Amount paid 5% Tax (GH¢) (GH¢) 1 Adventist Senior High School, 46,679.20 2,333.96 Kumasi 2 Agogo Presby College of Education 250,932.00 12,546.60 3 Asare Bediako Senior High Technical 26,703.00 1,335.15 School 4 Barekese Senior High School 110,449.20 5,522.45 5 Christ the King Senior High School 23,144.40 1,157.22 6 Collins Senior High School 46,820.00 2,341.00 7 Juaso Senior High School 11,302.00 565.10 8 Nsutaman Catholic Senior High 166,730.60 8,336.53 School Total 682,760.40 34,138.01
85. In our view this irregularity occurred due to poor management attitude in ensuring the enforcement of the tax laws.
86. We urged heads of the Institutions to recover the undeducted tax and pay same to GRA without any further delay. We also recommended that management should apply sanctions against officers who breach this tax provision.
Failure to remit withheld tax to GRA– GH¢42, 737.53 87. Section 87 (1) of the IRS Act, 2000 (Act 592)requires that 5% withholding tax deducted at source in respect for goods and service should be remitted to Ghana Revenue Authority within 15 days of deduction.
88. Contrary to this provision, we noted that five schools failed to transfer to the Domestic Tax Revenue Division (DTRD) of GRA total tax of GH¢42,737.53 deducted
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 22 at source after making a total payment of GH¢854,750.60 to suppliers for the supply of goods and service. The table below provides the details:
No. Institution Amount Unremitted paid tax (GH¢) (GH¢) 1 Barekese Senior High School 128,040.00 6,402.00 2 Ejisuman Senior High School 233,140.00 11,157.00 3 Konongo Odumase Senior High School 267,935.00 13,396.75 4 Owerriman Senior High School 156,680.00 7,834.00 5 Presby Senior High School, Bompata 68,955.60 3,447.78 Total 854,750.60 42,737.53
89. We recommended that the heads of the schools should ensure that all taxes collected are paid to the DTRD of GRA without further delay to avoid the payment of penalties.
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BRONG AHAFO REGION
Introduction 90. The number of Pre-university Educational Institutions in the Brong Ahafo Region during the 2015 financial year was 76. These are classified as follows:
Type of Institution No. Senior High Schools 59 Senior High Technical Schools 3 Teacher Training Colleges 3 Agric Senior High Schools 2 Technical Institutes 2 Vocational Schools 5 Special Schools 2 Total 76
Summary of significant findings and recommendations i. Our review of the accounts of three schools showed that most of their accounts were not reconciled with their bankers, resulting in the schools’ failure to detect a total understatement of GH¢197,587.83 in their bank accounts. We recommended that management of the schools should pursue the banks to rectify the anomaly plus interest at the prevailing market rate.
ii. Our review showed that Eduvid Company, a contractor who was engaged by the Director-General of GES to supply internet connectivity for 10 schools failed to do so despite being paid a total amount of GH¢124,327.49.We urged the heads of the schools involved to inform the Director-General of GES to pursue Eduvid Ltd to install the ISM platform in the affected schools failure of which he should be surcharged for recovery of the loss.
iii. Failure of Heads of four institutions to ensure the immediate stoppage of salaries to separated staff resulted in the payment of unearned salaries of GH¢78,139.93. We recommended the recovery of the wrongly paid amount and payment of same to chest.
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DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING State of Accounts 91. During the 2015 financial year, 68 out of the 76 institutions representing 88.16 % submitted their accounts for validation and reporting.
92. We advised heads of the institutions who failed to submit the accounts to comply with the statutory submission deadline of 31 March each year to avoid sanctions.
Operational Results 93. The total revenue accrued to the 68 institutions that submitted their financial statements for the 2015 financial year was GH¢160,159,401.05 as against a total expenditure of GH¢160,244,471.14, resulting in an overall net deficit of GH¢85,070.09. A summary of the income and expenditure of the 68 institutions is as shown below: Account Income Expenditure Surplus/Deficit GH¢ GH¢ GH¢ General 97,159,638.79 97,159,638.79 - Boarding 54,463,912.16 53,670,879.10 793,033.06 HIPC/Subsidy 4,973,067.04 5,860,750.48 (887,683.44) Donations/Others 3,562,783.06 3,553,202.77 9,580.29 Total 160,159,401.05 160,244,471.14 (85,070.09)
Sundry Debtors 94. Total indebtedness of students, staff and other debtors to the institutions for the 2015 financial year was GH¢4,879,109.88. The breakdown is shown in the table below with details provided in Appendix ‘D2’. Type Amount (GH¢) Percentage Students 4,590,844.45 94.09 Staff 102,522.76 2.10 Others 185,742.67 3.81 Total 4,879,109.88 100
95. We recommended to heads of the various institutions to put in place pragmatic mechanisms to ensure timely collection of fees.
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Sundry Creditors 96. At the end of the 2015 financial year, the accounts of the 68 institutions that were audited disclosed a creditor’s figure of GH¢2,644,822.56. The breakdown is shown in the table below and details are provided in appendix ‘E2’. Type Amount (GH¢) Percentage Students 269,153.07 10.18 Suppliers 1,518,456.66 57.41 Others 857,212.83 32.41 Total 2,644,822.56 100
97. We urged management of the Institutions to redeem their obligations due creditors to salvage the credibility of the Institutions.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Unsupported payments-GH¢7,843.00. 98. We noted that in contravention of Regulation 12 of Financial Administration Regulations 2004 and Part IV Section 16 (b) of the FAI the Accountants of three Schools failed to obtain receipts and other supporting documents from suppliers and service providers to substantiate total payment of GH¢ 7,843.00 to some suppliers as detailed below: Institution PVs Particulars Amount-GH¢ Kwame Danso 1 Conference fees and 250.00 SHS Accommodation Nkoranza 1 Supply of bread 950.00 Sec/Tech. Ahafoman SHS 3 Goods and Services 6,643.00 Total 7,843.00
99. We attributed this lapse to failure of the Heads of the institutions to exercise effective oversight on procurement and could expose the system to exploitation through duplicated payments, and misappropriation of funds thus depriving the school of funds.
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100. We recommended to heads of the institutions to ensure compliance with all regulations governing the use of public funds. We also recommended that in the absence of the relevant documents for accountability, the Heads and their accountants should refund the amount into the schools accounts.
Repairs without works order-GH¢47,739.20 101. We observed that contrary to Part II Section 16 (1a) of the Financial Administration Act, 2003 (Act 654), management of four Institutions namely, Wenchi Methodist SHS, Nkoranza Sec/Tech, Yefriman SHS and Mim SHS spent a total of GH¢47,739.20 on repairs of vehicles without supporting the payment with the relevant job order or certificate of completion of work. The table below provides the details: Institution Amount-GH¢ Wenchi Methodist SHS 20,442.00 Nkoranza Sec/Tech. 6,565.00 Yefriman SHS 2,935.75 Mim SHS 17,796.45 Total 47,739.20
102. In our view, this lapse stem from weak oversight by heads due to poor control over payment for works.
103. To ensure value for money, we urged management of the institutions to comply with the Regulations.
School fees not accounted for by banks – GH¢197,587.83 104. Part II Regulation 18 of the Financial Administration Regulations (FAR), 2004 LI 1802 requires that, a department that has legislative approval to retain a portion of Internally Generated Funds (IGF) collected, must first lodge the retained IGF in gross into the Department’s Operational Bank Account designated by the Controller and Accountant- General before disbursements are made.
105. Part III Paragraph 2(vii) of the Financial and Accounting Instructions FAI for schools also states that, it is the duty of the head of an Institution/Office to ensure that revenue is properly collected, recorded, and banked in accordance with the regulation.
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106. Our review of the accounts of three schools namely, Techiman SHS, Kukuom Agric SHS and Berekum Presby SHS showed that most of their accounts were not reconciled with their respective bank statements. As a result, the schools failed to detect a total understatement of GH¢197,587.83 being school fees collected by the various bank. The table below provides the details:
Institution Bank Period Amount-GH¢ Techiman Baduman Rural Bank 1st term 2014/2015 158,669.48 SHS ltd. Techiman branch Academic year Kukuom Ahafo Community Sept. 2014 to July 2015 20,059.85 Agric SHS Bank –Kukuom (uncredited bank draft Berekum GCB Berekum Branch Failure to credit 12 18,858.50 Presby SHS cheques after six months Total 197,587.83
107. Weak controls and the absence of strong management oversight in our view resulted in the non-detection by the respective accountants of this colossal amount. Though the manager of Baduman Rural Bank has pledged to pay we are doubtful in view of the liquidity problems the bank is currently facing.
108. We urged management of the schools to pursue the banks to rectify the anomaly plus interest at the prevailing market rate. We also advised management to ensure that the Accountants perform regular reconciliations to ensure early detection of such errors.
Settlement of indebtedness by cash - GH¢10,247.50 109. Contrary to Section 48 (2) of FAR 2004, our audit of Acherensua Senior High School revealed that various payments totaling GH¢10,247.50 were made by cash instead of cheques to some suppliers. Details are provided below: Date Payee Amount-GH¢ 9/1/15 Aduana printing press 1,500.00 13/1/15 Florence Sports Wear 2,700.00 2/2/15 Enye Nyame Nsa Cold Store 2,340.00 31/12/15 Kastek Enterprise 3,707.50 Total 10,247.50
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110. This irregularity which could lead to fictitious payments and misappropriation of funds in our view was due to management’s disregard to the regulation.
111. We recommended that management should strictly adhere to the regulation to avert loss of funds.
112. The Accountant explained that the payments were made by open cheques and contra entries made in the cash book. We reiterated our recommendation and advised against cash payments.
Unretired Imprest-GH¢3,806.00 113. Regulation 288(1) of FAR 2004 provides that “imprest shall be retired at the close of the financial year and any imprest not so retired shall be adjusted to a personal advance account in the name of the imprest holder.”
114. We noted contrary to the above, that seven members of staff of two Institutions failed to retire a total imprest of GH¢3,806.00after completion of the activity as shown below. Institution No .of Officers Amount-GH¢ Berekum SHS 3 980.00 Jinijini SHS 4 2,826.00 Total 7 3,806.00
115. The lapse was attributed to the heads failure to enforce the regulations underlying the advance of imprest to ensure that the holders retired them fully.
116. In the absence of any proof of evidence to show that the amount was used in the interest of the Institutions, we recommended that the imprest amount should be treated as personnel advances to the imprest holders and recovered through deductions at source.
Overdue advances-GH¢21,595.98 117. Regulation 99 of the Financial Administration Regulations 2004, LI 1802 demands that, an advance or loan shall not be payable until an agreement specifying conditions and terms of recovery have been concluded.
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118. The Headmasters of five Institutions however failed to recover a total amount of GH¢21,595.98 advanced to members of their staff due to lack of any agreement specifying the terms of recovery as shown in the details below: Institution No. of staff Amount-GH¢ Kwame Danso SHS 9 1,400.00 Nkoranza Sec/Tech. 4 1,900.00 Berekum Presby SHS 1 600.00 Jinijini SHS 5 5,950.00 Mim SHS PTA 11,745.98 Total 19 21,595.98
119. We recommended that heads of the institution should ensure recovery of the loans and ensure that such facility are granted only where there are funds for such purpose and proper agreements have been signed regarding the modalities for recovery.
PROCUREMENT AND STORES IRREGULARITIES
Payment for Internet Service not delivered-GH¢124,327.49 120. Section 16(1) of the FAA, 2003 (Act 654) requires that payment for goods and services should be made only when the goods have been supplied and service rendered. 121. Contrary to the above Act, the Ghana Education Service entered into an agreement with Eduvid Education Ghana Ltd., a Non-Governmental Organization to provide an internet platform, Internet Study Mate (IMS), where students can share knowledge. Ten schools in the region contributed GH¢124,327.49 at GH¢5.00 per head of student per term. One year on, the platform has not been delivered whilst some of the students have completed school. Details are shown below: No. Institution Amount paid-GH¢ 1 Serwaa Kese SHS 14,000.00 2 Notre Dame SHS 13,226.00 3 Yamfo Anglican SHS 10,545.00 4 Sunyani SHS 34,565.74 5 Bomaa SHS 4,220.75 6 ST. James Seminary SHS 7,000.00 7 Kukuom Agric SHS 7,000.00
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8 Ahafoman SHS 12,370.00 9 Mim SHS 18,000.00 10 Sankore SHS 3,400.00 Total 124,327.49
122. We urged heads of the schools involved to inform the Director-General of GES to pursue Eduvid Education Ghana Ltd to install the ISM platform in the affected schools failure of which he should be surcharged for the recovery of the loss.
Fuel purchases not accounted for-GH¢34,373.73. 123. Contrary to Part IV, Section 35 (2) (a) of the Financial Administration Act 654 of 2003, Ola Girls and Ahafoman Senior High Schools failed to provide records to support the use of fuel worth GH¢10,425.00 and GH¢23,948.73 respectively. In view of this we were unable to ascertain whether the fuel was actually bought and used for the benefit of the institutions.
124. We attributed this weakness to lack of effective supervision over fuel procurement processes and usage.
125. We recommended that heads of the Institutions should effectively monitor fuel usage by complying with above stated Act.
CONTRACT IRREGULARITIES
Abandoned project- GH¢76,384.09 126. We noted during our audit at Kwame Danso, Brekum Presby and Jinijini Senior High Schools, that three projects one in each school at various levels of completion had been abandoned for periods ranging between four and ten years.
127. Management of the institutions argued that they have no control over the contract as these were awarded in Accra under the GETFUND programme. In the case of Kwame Danso Senior High, a total of GH¢76,384.09 had been paid out of a total contract sum of GH¢350,500.00. Details are as follows:
Institution Project Date of Contract Award Sum GH¢ Kwame Danso SHS Two Storey boys dormitory 2006 350,500.00
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Berekum Presby SHS One storey dormitory project 2012 Not known Jinijini SHS One storey dormitory project 2012 Not known
128. To address the precarious accommodation problems in the schools and to minimize cost overruns through inflation, we urged management of the Institutions to impress on GES Headquarters the need for the completion of the Project on time.
PAYROLL IRREGULARITIES
Unearned salaries-GH¢78,139.93 129. Contrary to Regulation 297(1) of the Financial Administration Regulation 2004, the Headmasters of four Institutions listed below failed to stop immediately the salaries of thirteen separated staff occasioning the payment of unearned salaries of GH¢78,139.93 to them. Institution Name Reason Effective Amount Date GH¢ Yamfo Anglican Andrews Vacation of post June 2015 5,796.88 SHS Agyemang Boakye Kukuom Agric Boateng Frederick Study leave September 18,961.45 SHS without pay 2015 -do- Baiden Ebenezer Deceased May 2015 8,737.88 Dwadwo -do- Okrah Hayford Deceases July 2014 9,490.98 -do- Foh Felix Vacation of post September 19,946.96 2014 Bechem Presby Paulina Twumwaa Vacation of post October 3,255.96 SHS 2015 -do- Appiah Marfo Vacation of post September 1,481.43 Bismark 2015 -do- Appiah Kusi Vacation of post September. 2,780.68 Alexander 2015 -do- Owusu Prince Vacation of post December 376.20 2015 -do- Justice Amoo Deceased December 1.099.07 2015 -do- Richard Oduro Deceased December 1,456.37 2015 -do- Bukari Asaana Deceased December 3,297.21 2014
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Mim SHS Vezua Gygule Deceased September 1,458.86 2015 Total 78,139.93
130. This failure could be attributed to delays by Heads of schools in promptly notifying serving banks of separated staff to freeze and ensure the transfer of their unearned salaries into the Consolidated Fund.
131. We urged all Heads of institutions to take advantage of the ESPV facility introduced by CAGD to manage their payroll and ensure occurrence of unearned salaries are minimised.
132. We also recommended that the heads of the schools should ensure full recovery of the total unearned salaries of GH¢78,139.93 into government chest.
TAX IRREGULARITIES
Taxes not withheld – GH¢9,293.18 133. Contrary to Section 87(1) of the Internal Revenue Act 2000, Act 592, two schools, failed to withhold taxes totaling GH¢9,293.18 in respect of payments made to some suppliers. The table below provides the details:
Institution Gross Amount 5% withholding GH¢ tax (GH¢) Baduman SHS 14,597.00 729.85 Ahafoman SHS 171,266.60 8,563.33 Total 185,863.60 9,293.18
134. We urged heads of the schools to strictly comply with the tax regulations to stem tax losses to the state. Meanwhile the Accountants of the two Institutions should pay the total amount of GH¢9,293.18 to the Commissioner of GRA with the option to recover same from the suppliers as outlined in Section 88 (1) of the Act.
Taxes collected not paid to GRA-GH¢16,567.68 135. Contrary to Section 87(1) of the Internal Revenue Act 2000, Act 592, we noted that withholding tax deduction of GH¢16,567.68 collected by the Accountant of
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Boakye Tromo Senior High School had not been paid to Ghana Revenue Authority (GRA).
136. We urged the headmaster to ensure that, the amount of GH¢16,567.68 is paid to GRA without any further delay.
Loss of 17.5% VAT Revenue-GH¢41,910.56 137. In contravention of Part VI, Section 183(4) of the Financial Administration Regulations 2004 (L.I. 1802), the Accountants of three institutions listed below made purchases from non VAT registered entities valued at GH¢239,488.91 resulting in a tax loss of GH¢41,910.56 to the state. Institution Gross Amount-GH¢ 17.5% VAT BoakyeTromo Sec/Tech. 86,274.06 15,097.96 Nsawkaw State SHS 37,881.14 6,629.20 Mim SHS 115,333.71 20,183.40 Total 239,488.91 41,910.56
138. We recommended compliance with the above stated regulation for the avoidance of penalties.
OTHERS
Nonfunctional Audit Report Implementation Committee (ARIC) 139. Part III, paragraph 30(1c) of the Audit Service Act states that, “an institution, body or organization which is subject to auditing by the Auditor-General shall establish an Audit Report Implementation Committee”. Paragraph (2a) also states that, “it shall be the duty of ARIC to ensure that, the head of an institution, body or organization to which subsection (1) applies, pursues the implementation of matters in all audit reports as well as the Auditor-General’s reports”.
140. Our review of the operations of the ARICs of pre-university educational institutions in the region disclosed that the ARICs of four (4) institutions namely, Yeboah Asuamah, Kukuom Agric, Methodist Secondary Technical-Biadan and Bechem Presby SHS were not functional.
141. There was no evidence that the ARICs met regularly neither were there annual reports on their activities and recommendations.
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142. We urged the institutions concerned to provide the necessary support to ensure that their ARICs function effectively.
Failure of Regional Minister and others to settle school fees – GH¢24,470.10 143. Part III, Regulation 2(xiii) of the Financial and Accounting Instructions (FAI) for Schools and Offices stipulates that, it is the duty of the Head of an Institution/Office to ensure that debts owed by the Institution/Office are promptly paid and that debt owed to the Institution/ Office are promptly collected. 144. Our review of the Electronic Students Accounts in the School Management Software (Accounting Software) of Kukuom Agric Senior High School however revealed that, the Regional Minister of Brong Ahafo Region and the DCE of Asunafo South District Assembly, owed the school a total amount of GH¢21,970.10 in respect of fifty-eight (58) students whose fees they agreed to pay. As a result, bills were not sent to their parents.
145. Similarly, the Bursar, Mr. T. K. Poku did not pay the fees of GH¢2,500.00 for his four wards but issued electronic receipts to cover them. Details are shown below:
Name of Parent/Guardian No. of Amount-GH¢ students Regional Minister 17 6,218.10 DCE (Asunafo South) 41 15,752.00 Former Bursar(T. K. Poku) 4 2,500.00 Total 62 24,470.10
146. The anomaly was due to the Headmaster’s failure to send a demand note to the DCE and the Regional Minister, and constantly remind them of their obligations to settle the amount. The non-payment of fees by the Bursar was due to the erroneous impression he held that Headmasters and Bursars were exempted from paying fees of their wards. These Students were therefore fed and supplied other educational materials at the expense of those who paid their fees.
147. Since the affected students were not beneficiaries of any scholarship and there was no policy covering their exemption, we requested the Headmaster to pursue recovery of the amount from the Regional Minister, the DCE, and the Bursar.
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Missing Library books-55books 148. We observed at the Ahafoman Secondary School that various library books totaling 55 were missing.
149. The Librarian explained that the shortages could have occurred during movement of the library books to the new location. He further indicated that at times he left the keys in the hands of the Library Prefect to allow access when he was not around and some students might have taken them without notice.
150. We attributed the loss to negligence of the Librarian and failure to ensure security of the books by undertaking proper and regular check of the Library books.
151. The losses of the books have denied the teachers and students access to them to enhance teaching and learning in the School.
152. We recommended that Mr. Opoku Anthony, the Librarian, should be personally held liable to produce the books or refund the cost to the school.
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CENTRAL REGION
Introduction 153. During the 2015 financial year 58 Pre-University Educational Institutions operated in the Central Region. Shown below are the classifications:
No Type of Institution Number of Institution 1. Senior High Schools 42 2. Senior High Commercial Schools 2 3. Senior High Tech Schools 8 4. Technical Institutes 2 5. Colleges of Education 3 6. Special Schools 1 Total 58
154. Summary of significant findings and recommendations i. Three institutions procured goods and services totaling GH¢331,430.00 without obtaining alternative price quotations from at least three sources, contrary to the Public Procurement Act, 2003, (Act 663) Section 43(1). The Heads of the institutions were advised to strictly abide by the provisions of the Procurement Act.
ii. Our review of procurement records in three Schools disclosed that the Heads procured goods valued GH¢870,944.01 from various suppliers above their approved threshold. We advised the Heads of the institutions to ensure strict adherence to Public Procurement Act.
iii. We noted during a physical inspection that the land for the Academy of Christ the King Senior High School new site had been encroached on by unlawful developers. We advised management to liaise with the Abura Asebu Kwamankese District Assembly and the Ghana Education Service to help retrieve the stolen land.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 37
DETAILS OF FINDINGS AND RECOMMEDATIONS
FINANCIAL REPORTING
Estimates 155. The budget estimates prepared by the schools were not copied to the Regional Director of Education for inclusion in the Regional Budget. Also management of the schools failed to submit same to the Board of Governors for approval contrary to the Financial and Accounting Instructions. We recommended to management to ensure compliance with the statutory rules and regulations as required in Section 88 of the FAI.
State of accounts 156. During the 2015 financial year, 30 out of the 58 institutions representing 51.17 % submitted their accounts for validation within the statutory time frame of 31 March as stipulated by Section 41 of the FAA, 2003. Details of the institutions that failed to submit their accounts are attached to this report as Appendix ‘C’.
157. We advised management of the defaulting institutions to ensure that their accounts are prepared and submitted for our review.
Operational results 158. Government grants and Internally Generated Funds (IGF) continued to be the main sources of income for the institutions. Occasionally donations were received by some schools. The operational results of thirty (30) schools whose financial statements for 2015 were validated are summarized below:
Surplus/Deficit Accounts Income GH¢ Expenditure GH¢ GH¢ General 491,875.54 660,007.34 (168,131.80) Boarding 60,171,269.08 61,287,991.92 (1,116,722.84) Miscellaneous 3,929,584.80 3,735,112.29 194,472.51 HIPC/GETFund 2,771,663.46 1,519,486.00 1,252,177.46 Others 7,364,392.88 7,202,525.55 161,867.33
Total 74,728,785.76 74,405,123.10 323,662.66
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 38
Sundry Debtors - GH¢5,457,385.98 159. The cumulative debtors figure of GH¢5,457,385.98 comprised students, staff and others as at the close of the 2015. The breakdown of the categories of debtors is shown below: Category Amount GH¢ Students 5,406,287.68 Staff 9,500.00 Others 41,598.30 Total 5,457,385.98
160. We advised management of the institutions to institute effective means for debt recovery.
Sundry Creditors-GH¢11,549,278.03 161. The total creditors of GH¢11,549,278.03 represented debt owed by the Schools to their students and suppliers as indicated in the table below.
Category Amount GH¢ Students 258,364.53 Others/Sundry 11,290,913.50 Creditors Total 11,549,278.03
162. Management of the institutions were advised to redeem their commitment to students, suppliers and other sundry creditors.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Unrecovered advances – GH¢5,790.00 163. Regulation 104(c) of the FAR 2004 requires that a Head of Department authorized to administer a class of advances shall ensure that the advances are duly recovered in accordance with the regulations or agreements relating to them.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 39
164. Contrarily, we noted during our audit of the Academy of Christ Senior High School that management granted advances to staff totaling GH¢5,790.00 without putting in place adequate control systems for its recovery. The failure to recover advances from beneficiaries could lead to depletion of the resources of the institutions and also deprive other staff of benefiting from the facility.
165. We urged management of the school to recover the advances from the salaries of the affected staff and in future put in the mechanisms to ensure full recovery of advances.
Failure to submit P.T.A accounts for audit 166. Part I regulation 1 (a and b) of the Financial Administration Regulations 2004 (L.I 1802) states ‘‘Any Public officer who is responsible for the conduct of financial business on behalf of the Government of Ghana, the receipt custody and disbursement of public and trust moneys shall keep proper records of all transactions and shall produce records of the transactions for inspection when called upon to do so by the Minister, the Auditor-General, and the Controller and Accountant-General or any officers authorized by them’’.
167. Inspite of the above regulation, the Parent Teacher Association (P.T.A) executives of Holy Child Senior High School and the Academy of Christ the King Senior High School failed to submit their accounts for audit during the period under review.
168. We urged management to ensure that the accounts are presented for our review without any further delay.
Unauthorised opening of Bank Accounts 169. Section 3(6) of the Financial Administration Act, 2003 stipulates ‘‘A Bank Account shall not be opened for any department except under the authority of the Controller and Accountant –General and that a bank shall not open an account for any department without the authority of the Controller and Accountant-General.
170. On the contrary we noted that the Holy Child School-Cape Coast and the Academy of Christ the King Senior High School opened accounts with Unibank Ghana Limited and Capital Bank respectively without approval by the Controller
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 40 and Accountant General and also without a resolution to open the accounts passed by their Boards of Governors.
171. We recommended that management should seek approval from both the school’s Board of Governors as well as from the Controller and Accountant-General to regularise the use of the accounts.
Unsubstantiated Payments GH¢383,262.39 172. Part VI 16(b) of the Financial Accounting Instructions for Secondary Schools, Training Colleges and Educational Institution Units (FAI) states ‘‘All payment vouchers, except in the case of payments to a nominee, shall be receipted among others by the attachment to the payment voucher of payee’s official receipts’’.
173. Our audit revealed that 185 payments totaling GH¢383,262.39 made by the Assin North Senior High School and Obiri Yeboah Senior High School to some suppliers were not supported with receipts and invoices to authenticate the payments.
174. As a result we could not validate to ascertain whether the expenditure was incurred in the interest of the institutions. The table below provides the details:
No. Name of institution Amount PTA GH¢ 1. Assin North Senior High School 163,394.15 48,784.00
2 Obiri Yeboah Senior High School 114,870.60 56,213.64 Total 278,264.75 104,997.64 175. We urged the heads of institutions to provide the supporting documents without any further delay the failure of which they and the PTA Executives should be surcharged with the amount.
Unretired Imprest – GH¢10,420.80 176. Regulation 288 (1) of the FAR, 2004 (L.I 1802) states that ‘’Imprest shall be retired at the close of a financial year and any imprest not retired shall be adjusted to a personal advance account in the name of the imprest holder’’.
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177. We noted that the PTA Chairman of Obiri Yeboah Senior High and the Headmistress and Bursar of Aburaman Senior High Schools failed to account for a total imprest of GH¢10,420.80 during the period under review. Details are shown below: No. Name of school Amount GH¢ 1. Obiri Yeboah Senior High School 5,665.00 2. Aburaman Senior High School 4,755.80 Total 10,420.80
178. We urged the Heads and PTA Chairmen of the school to retire the imprest otherwise the amount should be recovered from them into the school’s account.
PROCUREMENT AND STORES IRREGULARITIES
Purchases made without alternative quotations – GH¢331,430.00 179. Section 43 (1) of the Public Procurement Act 2003 (Act 663) states that “procurement entity shall request quotations from as many suppliers or contractors as practicable but from at least three different sources”.
180. Contrary to this provision, we noted that three institutions purchased goods and services totaling GH¢331,430.00 without obtaining alternative price quotations from at least three sources. The table below provides the summary: No. Institution Amount – GH¢ 1. Senya Senior High School 157,635.00 2 Obrachire Senior High Tech. Sch 122,295.00 3 Cape Coast Tech. Institute 51,500.00 Total 331,430.00 181. Failure to obtain alternative quotations in our view exposed the institutions to the risk of uneconomic use of Public Funds.
182. We recommended that Heads of institutions should ensure compliance with the provisions in the Act to achieve value for money in all procurements.
Procurement of goods above the threshold of heads of entities GH¢870,944.01 183. In schedule 3 (281) of the Public Procurement Act, 2003 (Act 663) a head of an entity has the authority to award contracts for the supply of goods up to the tune of GH¢5,000.00.Section 17 of the Act also states among other things that each
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 42 procurement entity shall establish a Tender Committee. In the performance of its functions the Tender Committee shall ensure that procedures prescribed in this Act have been followed. The committee is to exercise sound judgment in making procurement decisions, and refer to the appropriate Tender Review Board for approval on any procurement above its threshold.
184. Contrary to the above regulations, our reviews of procurement records in three Schools revealed that the heads procured goods above their threshold. The table below provides the details: No. Name of school Total purchases – GH¢ 1 Senya Senior High School 405,405.01 2 Obrachire Senior High Tech Sch 95,984.00 3 Winneba Senior High Sch 369,555.00 Total 870,944.01
185. To ensure the institutions obtained value for money in their procurements, we urged heads to ensure compliance with Act 663.
CONTRACT IRREGULARITIES
Abandoned 12 – Unit classroom block 186. We noted that a 12-unit classroom block built and commissioned by the government in 2011 for Wesley Girls Senior High School, Cape Coast was not being used.
187. Our inspection of the structure disclosed that the building had developed cracks just after commissioning. Management of the school was not involved in the whole processes of the contract.
188. Considering the huge investment made into the project and that abandoning it would result in loss of huge funds and deprive the school of needed infrastructural requirements we recommended that the building which have cracks in the walls should be fitted whilst management should be involved in all future projects implementation in the school.
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Stalled GETFund projects 189. A tour of the Adisadel College compound revealed that four GETFund projects started in 2012 which have reached various stages of completion have stalled. The projects are: 1. A 4-storey Dormitory block 2. A 12-Unit Classroom block 3. A 2000 capacity Auditorium 4. An 8-unit Masters flat.
190. Lack of funding was noted to be the cause of the delays which had resulted in the contractors’ absence from the site for over six months at the time of audit.
191. We urged the Headmaster to liaise with the Ghana Education Service to prevail upon the GETFund Administrator to release funds for the early completion of the projects to avoid cost overrun and congestion at the classrooms and dormitories.
PAYROLL IRREGULARITIES
Payment of unearned salaries – GH¢1,750.62 192. Regulations 297 and 298 of FAR, 2004 require that a Head of Department shall cause the stoppage of payment of salary to a public servant when that public servant has retired, vacated post, resigned or died, failure of which, amounts to breach of financial discipline.
193. Contrary to the above regulations, we observed during our review of the payroll records of the Jukwa Senior High School that, Mr. Richmond Eshun, who was granted study leave without pay from October 2015 to December 2015 was paid an unearned salary of GH¢1,750.62.
194. We urged management to recover the unearned salary from Mr. Richmond Eshun to government chest failure of which the spending officers should be held liable for the loss.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 44
TAX IRREGULARITIES
Failure to withhold 5% tax – GH¢10,243.12 195. Contrary to Section 84(2) of the Internal Revenue Act 2000, Act 592, we noted that three schools failed to withhold tax of GH¢10,243.12 from a gross amount of GH¢204,862.50 paid to suppliers. The table below present details of the defaulting institutions.
No. Institution Gross amount Withholding (GH¢) tax 5% - GH¢ 1. O biri Yeboa SHS 35,059.50 1,752.97 2. T.I. Ahmadiyya Snr.High 148,423.00 7,421.15 Sch – Potsin 2. Christ the King Academy 21,380.00 1,069.00 Snr High Sch Total 204,862.50 10,243.12
196. We advised management of the institutions to ensure strict compliance with the above stated regulation and act accordingly.
Failure to remit withheld tax – GH¢6,176.65 197. Contrary to Section 87(1) of the Internal Revenue Act 2000, Act 592 as amended, two (2) institutions failed to remit to the Commissioner, GRA 5% withholding tax deducted from various suppliers totalling GH¢6,176.15 during the period under review. Summarised in the table below are the defaulting institutions: No. Name of Institution 5% Tax GH¢ 1. Obrachire Senior High Tech School 2,338.65 2. Winneba Senior High School 3,838.00 Total 6,176.65
198. We recommended that the unremitted tax revenue of GH¢6,176.65 should be paid to the Domestic Tax Revenue Division of the GRA without any further delay.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 45
OTHERS
Encroachment on School Land 199. Our inspection of the new site of the Academy of Christ Senior High School revealed that there was a massive encroachment of the school’s lands by illegal developers.
200. The continuous encroachment of the school’s lands could affect development of the school in their quest for infrastructure expansion in future.
201. We advised management to appeal to stakeholders including the Abura Asebu Kwamankese District Assembly and Ghana Education Service to help retrieve the stolen Land from the illegal encroachers. We also advised that, management should take legal action against all the encroachers to serve as a deterrent to others.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 46
EASTERN REGION
Introduction 202. During the 2015 financial year, 99 Pre-University Educational Institutions operated in the Eastern Region. Shown below are the classifications: Type of Institution Number Senior High Schools - 50 Senior High Technical Schools - 27 Senior High Commercial Schools - 5 Agriculture Senior High Schools - 2 Colleges of Education - 6 Technical Institutes - 4 Special Schools - 5 Total - 99
203. Summary of significant findings and recommendations i. Twenty-eight institutions did not substantiate a total amount of GH¢778,749.41 disbursed from their respective accounts. We recommended that in the absence of the relevant supporting receipts, the authorising and approving officers of the payments should be surcharged.
ii. Two institutions made cash payments amounting to GH¢148,903.70 for the supply of goods and services instead of using cheque. We recommended to the respective management to ensure that payments for goods and services should be made by cheque.
iii. Fourteen (14) institutions made various purchases amounting to GH¢3,707,101.78 without obtaining alternative price quotations from different suppliers to ensure fair pricing and value for money. Management of the Schools were advised to ensure that future orders for supplies are supported with at least three price quotations otherwise sanctions should be imposed on any official for breach of the regulation.
iv. Management of three institutions undertook the procurement of goods and services valued at GH¢424,466.64 without recourse to any procurement plan, indicating that the procurements were uncoordinated and unplanned.
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We recommended to management of the schools to ensure that prior to the commencement of a financial year, a Procurement Plan is prepared and duly approved by the relevant authorities to prevent uncoordinated procurements which has the effect of not meeting priorities of the institutions.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Annual Estimates 204. Contrary to Part II, of the Financial and Accounting Instructions (FAI) we noted that the institutions failed to prepare estimates for approval by their Boards.
205. We advised the Heads to ensure adherence to the above stated regulation and act accordingly.
State of Accounts 206. During the year under review, 92 out of the 99 institutions in the region submitted their Annual Financial Statements for our validation and certification. Details of the institutions that failed to submit their Accounts are attached to this report as Appendix ‘C’.
207. We advised management of the defaulting institutions to ensure that their Accounts were prepared and submitted for our examination.
Operational Results 208. Government Grants, Boarding Fees, Subsidies and other Miscellaneous Income constituted the main sources of income for the institutions. Total income received by the 92 institutions whose Accounts were validated amounted to GH¢195,131,228.04 while the corresponding expenditure was GH¢196,064,182.85 resulting in an overall deficit of GH¢932,954.81. Below are the details:
No Account Income Expenditure Surplus/Deficit GH¢ GH¢ GH¢ 1 General /GoG 43,250,467.35 43,176,917.54 73,549.81 2 Boarding/IGF Retained 129,680,713.89 131,655,666.76 (1,974,952.87) 3 Miscellaneous/Others 15,948,957.70 14,712,150.24 1,236,807.46
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 48
4 GETFund/HIPC/Donor 6,251,089.10 6,519,448.31 (268,359.21) Fund Total 195,131,228.04 196,064,182.85 (932,954.81)
Sundry Debtors – GH¢8,678,780.95 209. The Indebtedness of students, staff and other debtors to the various institutions amounted to GH¢8,678,780.95 as at 31 December 2015. Below are the details: No Type of Debtor Amount GH¢ 1 Student Debtors 8,440,999.54 2 Staff Debtors 229,958.56 3 Other Debtors 7,822.85 Total 8,678,780.95
210. We advised management of the various institutions to recover all debts owed in accordance with Part I Section 2(m) of the FAI in order not to overstretch the scarce resources of the institutions.
Sundry Creditors – GH¢24,602,412.85 211. As at 31 December 2015, the institutions’ indebtedness to suppliers, students and other creditors was GH¢24,602,412.85. The table below provides the details: No Type of Creditor Amount GH¢ 1 Student Creditors 2,441,103.28 2 Sundry Creditors 22,161,309.57 Total 24,602,412.85
212. We advised Heads of the institutions to ensure that all their obligations are settled on time as required by Part 1 Section 2(m) of the Financial and Accounting Instructions in order to maintain the credibility of the institutions.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 49
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Unsubstantiated Payments – GH¢778,749.41 213. Regulation 39(2c) of the FAR 2004 and Section 16 of the Financial and Accounting Instruction (FAI) requires Heads of institutions to control disbursement of funds and ensure that transactions are properly authenticated to show that amounts are due and payable.
214. During our examination of payment vouchers of 28 institutions, we noted that PVs with total value of GH¢778,749.41 were not properly acquitted with the relevant supporting documents. The table below provides the details: Institution No. of Total
No. PVs Amount GH¢
1 Nkawkaw S H S 11 104,278.00 2 Kwahu Tafo S H S, Kwahu-Tafo 11 10,736.00 3 Manya Krobo S H S, Odumase-Krobo 36 60,246.40 Manya Krobo S H S,(PTA), Odumase- 6 33,461.00 Krobo
4 Asamankese S H S, Asamankese 1 225.00
5 Akwatia Technical Institute, Akwatia 1 225.00 6 Salvation Army S H S, Akim Wenchi 5 2,068.00 7 St. Rose’s S H S, Akwatia 1 17,442.00 8 Kade S H/Technical School, Kade 8 132,117.00 9 Kibi College of Education, Kibi 12 38,042.00
10 New Nsutam S.H.S, New Nsutam 5 12,451.00
11 Akim Asafo S.H.S., Akim Asafo 1 1,000.00 12 Unit School for the Deaf, Kibi 2 2,700.00 13 Abuakwa State College, Kibi 1 1,000.00 14 Osino Presby S.H/ Tech. School, Osino 3 6,550.00 15 Akwamuman S.H.S, Akosombo 7 12,568.50 16 Oda S.H.S (P.T.A) 7 85,540.00 17 Ofori Panin S.H.S, Kukurantumi (P.T.A) 3 4,824.00 18 New Juaben SHS, Koforidua 3 44,650.00 19 Akro S.H/ Tech School, Odumase-Krobo 3 11,980.00
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20 Pope John Snr. High School, Koforidua 18 50,377.00 21 Achiase SHS, Akim Achiase 1 900.00 22 New Abirem/Afosu S.H.S, New Abirem 5 34,300.00 23 Yilo Krobo S.H/Comm. School, 3 6,773.00 Somanya 24 St. Paul’s Tech. Inst, Kukurantumi 10 71,759.00 25 Suhum Presby SHS High School, Suhum 29 19,714.11 26 Akroso SHS, Akim Akroso 2 7,024.00 27 St. Michael’s SHS, Akim Akoase 2 3,320.00 28 Koforidua Sec. Tech, Koforidua 4 2,478.40 Total 201 778,749.41 215. In view of the managements’ failure to substantiate the payments made during the period under review, we recommended that both the authorizing officers and the accountants should refund the amounts shown against their respective institutions.
216. We reiterated our recommendation that relevant supporting documentations should always be obtained prior to payment for goods and services.
Excessive Cash Payments – GH¢148,903.70 217. Regulation 48(1b) of the Financial Administration Regulation, 2004 states that “a head of department shall ensure that cash holdings are kept to the absolute minimum, consistent with the efficient discharge of public financial business, by making payment by cheques wherever possible”. Best practice also requires that payment for goods and services are made with cheque except for imprest transactions.
218. We noted during our examination that cash payments totaling GH¢148,903 was made to suppliers for the provision of goods and services. The table below provides the details:
Institution No. of Total Amount GH¢ No PVs 1. Nsawam SHS, Nsawam 32 135,753.70 2. Akroso SHS, Akim - 13,150.00 Akroso Total 32 148,903.70
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219. Weak control over cash management in our view was attributable to the state of affairs. We drew management’s attention to the risk of exposure of physical cash payments to theft and associated financial improprieties.
220. We recommended to the respective heads of the institutions to ensure that cash holdings are kept to the absolute minimum and cheque payments are used for the payment of goods and services to suppliers.
Unpresented Value Books 221. Regulation 2015 of FAR, 2004 states that a person to whom Value Books are issued shall be personally responsible for the custody of the Value Books. Section 11(2) of the Audit Service Act, 2000, Act 584 enjoins management of public institutions to provide access to all books, records, returns and other documents for audit purposes.
222. During our review of the Stock Register maintained by the Accounts Officer at Manya Krobo Senior High School we noted that seventy-five receipt books issued between January 2015 and August 2015 for school and PTA fees collection could not be presented for audit.
223. To ensure full accountability of all revenues collected, we urged management to produce the records for our inspection failure of which the culpable officer should be sanctioned.
Uncredited Lodgement of Revenue to Bank - GH¢104,889.50 224. Part III Paragraph 2(vii) of the Financial and Accounting Instructions FAI for schools also states that, it is the duty of the head of an Institution/Office to ensure that revenue is properly collected, recorded, and banked in accordance with the regulation.
225. Our review of the cashbook of six schools listed below showed that their accounts were not reconciled with their respective bank statements. As a result, the schools failed to detect outstanding credits totaling GH¢104,889.50 for periods over one year and five (5) months with their banks.
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S/No Institution No. of Date of Amount Deposits/Credits Deposit GH¢ 1. Presbyterian S.H.S., Adeiso - Nov, 2014 1,178.00 2. St. Rose’s S.H.S., Akwatia - Aug-Oct, 3,384.50 2014 3. Oyoko Methodist S.H.S 15 Oct, 2014- 6,012.00 Sept, 2015 4. Presbyterian S.H.S., Suhum 21 Jan,2015- 32,776.00 May,2015 5. Oda S.H.S - Feb, 2015- 60,368.00 Sept,2015 6. Akroso S.H.S., Akroso 8 March, 2015 1,171.00 Total 104,889.50
226. The lapse has the potential of resulting in financial loss to the institutions.
227. We recommended to management of the six schools to follow up and have the amounts credited and also ensure regular reconciliation of their Cashbooks with the Bank Statements for proper accountability of all funds due the respective institutions.
Failure to remit P.T.A. Fees Collected into PTA accounts: -GH¢99,920.00 228. Our audit at Manya Krobo Senior High School, revealed that the Accountant did not remit to the P.T.A. account amounts totaling GH¢99,920.00 collected on behalf of the P.T.A. The lapse denied the P.T.A. funds to implement their programmes and projects. It could also undermine members’ willingness to pay their dues.
229. We recommended that the Accountant should without any further delay pay the amount into the PTA accounts.
Unrecovered Staff Advances and Unpaid Rent – GH¢33,422.00 230. Section 110 of the FAR, 2004 requires a head of department to ensure that advances granted were duly recovered in accordance with the appropriate agreement.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 53
231. In spite of the Regulation management of the 10 institutions listed below did not recover advances and rent charges totaling GH¢33,422.00 due from 137 staff members. In the specific case of Ghana Senior High School, Koforidua-Effiduase, management failed to ensure collection of rent from 40 occupants of government bungalows over the period of their occupancy. No Rent Register was also maintained as a result we could not immediately ascertain the accumulated rent due.
Name of Institution No of Staff/ Amount Due Remarks No PVs GH¢ 1. Nkawkaw S H S 15 15,000.00 Advances 2. Mpraeso S H S 6 1,900.00 Advances 3. Abetifi Presbyterian S H S 38 475.00 Rent 4. Presbyterian S H S, Adeiso 2 1,000.00 Advances 5. Ghana S.H.S, Koforidua- 40 - Rent Effiduase 6. New Abirem/Afosu S.H.S, 28 6,680.00 Rent New Abirem 7. S.D.A. College of Education, 9 1,050.00 Rent Asokore-Koforidua 8. St. Peter’s Senior High School, 28 4,800.00 Rent Nkwatia-Kwahu 9. St. Dominic’s S.H/Tech School, 2 420.00 Advances Kwahu-Pepease 10. Abetifi Tech Inst, Abetifi- 6 1,100.00 Advances Kwahu 11. Nsawam S.H.S, Nsawam 3 997.00 Advances Total 177 33,422.00
232. The failure to recover the amounts could affect the financial capacity of running the institutions and maintaining the buildings in good and habitable state. 233. We urged management of the affected institutions to recover the outstanding amounts directly from the monthly salaries of the affected staff. We also recommended that the schools should put in place appropriate mechanism to ensure the effective collection of rent from occupants of Government bungalows.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 54
Payments for Repairs Works without Work Order/Work Certificates – GH¢359,192.65 234. Part II Section 16 (1a) of the Financial Administration Act, 2003 (Act 654) states among other things that “payment shall not be made for any work done, goods or services supplied or rendered under a contract or not until such payments are supported by a payment voucher or certificate where the head of department certifies that the work has been performed, such goods or services have been supplied or delivered and prices are reasonable.”
235. We observed during our audit that management of 16 institutions listed below paid various sums totaling GH¢359,192.65 on repairs of vehicles without supporting the payment with the relevant job order or certificate of completion of work done. Name of Institution No of Amount Paid No. PVs GH¢ 1 Nkawkaw S H S 4 14,332.00 2 Abetifi Presbyterian S H S 5 6,869.00 3 Kwahu-Tafo S H S, Kwahu-Tafo 5 5,117.00 4 Manya Krobo S H S, Odumase-Krobo 28 40,098.70 Manya Krobo S H S,(PTA), Odumase-Krobo 1 12,000.00 5 Akwamuman S.H.S 4 8,365.00 6 Kade S H/Technical School 6 16,240.00 7 Kwahu Ridge S.H/Tech School, Obo-Kwahu 9 14,618.20 8 Presbyterian S.H.S, Begoro 4 3,798.00 9 Akim Asafo S.H.S 8 11,733.35 10 St. Stephens S.H.S, Asiakwa 7 6,155.00 11 Akuse Methodist S.H.S, Akuse - 13,061.00 12 Akim Swedru S.H.S, Akim Swedru 1 2,500.00 13 Akro S.H/ Tech. School, Odumase-Krobo 2 23,128.00 14 Yilo Krobo S.H/Comm. School, Somanya 37 80,677.15 15 Boso S.H/Tech School, Boso (P.T.A) 12 41,390.00 Boso S.H/Tech. School, Boso 8 37,823.00 16 Abetifi Tech Inst, Abetifi-Kwahu 8 21,287.25 Total 149 359,192.65
236. In our view, this lapse stem from weak oversight by heads to poor control over payment for works with the tendency to condone the payment for shoddy execution or non-execution of jobs and therefore result in financial loss to the institutions.
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237. To ensure value for money, we urged management of the institutions to comply with the Regulations.
PROCUREMENT AND STORES IRREGULARITIES
Uncompetitive Procurement– GH¢3,707,101.78 238. Fourteen institutions furnished below purchased various items valued at GH¢3,707,101.78 without obtaining alternative price quotations and/or appropriately publishing the invitation to tender for effective competition in contravention of Sections 43(1) and 47(1&2) of the Public Procurement Act, 2003 (Act 663) respectively.
S/No Name of Institution No. Amount PVs GH¢ 1. Akwatia Technical Institute 3 17,100.00 2. New Nsutam S.H.S, New Nsutam 2 8,752.00 3. Kibi S.H/Tech School, Kibi 3 9,100.00 4. Unit Sch. for the Deaf, Kibi 3 3,221.00 5. Abuakwa State College, Kibi 4 14,364.00 6. Ofori Panin S.H.S, Kukurantumi 6 281,568.00 (P.T.A) 7. Ghana S.H.S, Koforidua- Effiduase 20 2,340,629.23 8. Pope John S.H.S, Effiduase, 6 296,440.00 Koforidua 9. S.D.A. Snr. High School, Koforidua- 16 241,470.00 Asokore 10. New Abirem/Afosu S.H.S. 8 43,422.75 11. Yilo Krobo S.H/Comm. School, - 304,305.00 Somanya 12. Islamic Girls S.H.S, Suhum 20 44,535.00 13. St. Joseph’s Tech. Inst, Kwahu-Tafo 9 74,197.80 14. Koforidua Sec./Tech School, K’dua 9 27,997.00 Total 109 3,707,101.78
239. The failure of the management of the affected institutions in ensuring transparency and fair competition in our view may have deprived the institutions from obtaining value for money.
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240. We recommended that management of the affected institutions should adhere to the public procurement procedures as enshrined in the Public Procurement Act. 663.
Procurements made outside Approved Procurement Plan – GH¢424,466.64 241. Contrary to the Public Procurement Act, 2003 (Act 663), we noted that three institutions procured goods and services valued at GH¢424,466.64 without recourse to approved procurement plan. Details are provided below:
No Name of Institution No. of Amount Remarks PVs GH¢ 1. Oda S.H.S, Akim Oda 2 52,482.00 Unplanned Purchases 2. Akim Swedru S.H.S, Akim 4 77,496.00 Unplanned Swedru Purchases 3. New Abirem/Afosu S.H.S 8 294,488.64 Unplanned Purchases Total 14 424,466.64
242. To ensure efficient and cost effective procurement of public goods and services, we recommended to management of the institutions concerned to ensure that Procurement Plans were prepared and followed as required.
Purchases not routed through Stores – GH¢135,427.80 243. Part IX Sections 16 and 26 of the FAI require all stores to be receipted by institutions with an original of a Store Receipt Voucher (SRV) or the duplicate copy of a Local Purchase Order (LPO) before payments are made.
244. Contrary to this law, we noted that stores items worth GH¢135,427.80 purchased by thirteen (13) institutions were not receipted into stores before their distribution and usage. The table below provides the details:
No Name of Institution No. of PVs Amount GH¢ 1. Nkawkaw S H S 4 47,360.00 2. Abetifi Vocational Training 5 3,640.00 Institute
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3. Kwahu-Tafo S H S, Kwahu-Tafo 6 5,580.00 4. Manya Krobo S H S (PTA) 3 10,273.00 5. Asuom S H S, Asuom 2 1,190.00 6. St. Rose’s S H S, Akwatia 4 23,692.50 7. Kibi College of Education 6 4,194.30 8. St. Stephens S.H.S, Asiakwa 2 1,850.00 9. Akwamuman S.H.S, Akosombo 2 3,650.00 10. Akro S.H./Tech School, 4 1,076.00 Odumase-Krobo 11. St. Dominic’s S.H/Tech School, 6 22,536.00 Kwahu-Pepease 12. Nsawam S.H.S, Nsawam 5 1,533.00 13. New Juaben SHS, Koforidua 2 8,853.00 Total 51 135,427.80
245. Inadequate supervision of the procurement process and weak stores controls in our view accounted for this irregularity, which could facilitate loss of items through diversion or non-delivery.
246. We recommended that the management of the affected institutions should provide evidence of receipt and use of the items in the best interest of the institutions or in default, refund the value of the items to the institutions’ accounts.
Fuel purchases not accounted for – GH¢27,629.50 247. Contrary to Section 1604 of Store Regulations 1984, we noted that seven institutions failed to record fuel purchases totalling GH¢27,627.50 in the Vehicle logbook. Below are the details:
No Institution No. of Amount PVs GH¢ 1. Nkawkaw S. H. S 7 1,992.00 2. Kwahu-Tafo S. H. S; Kwahu-Tafo 17 5,575.00 3. Akim Asafo S.H.S 8 965.50 4. St. Dominic’s S.H/Tech School 30 2,272.00 Kwahu-Pepease 5. St. Paul’s Tech. Inst, Kukurantumi 7 2,291.00 6. St. Joseph’s Tech. Inst, Kwahu-Tafo 17 1,884.00
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7. St. Michael’s S.H.S; Akim Akoase 24 12,650.00 Total 110 27,629.50
248. Failure by management to ensure that the driver recorded the fuel usage in the log book caused the lapse.
249. In the absence of the entries in the log book, we could not ascertain the validity of the fuel usage by the institutions.
250. We advised management to ensure that, the drivers account for the fuel usage failure to which the Heads should be held liable.
PAYROLL IRREGULARITIES
Unearned salaries – GH¢42,293.02 251. Contrary to Regulation 297 of the Financial Administration Regulations of 2004, management of three institutions did not ensure that the names of separated officers were promptly deleted from the respective payrolls. As a result, unearned salaries totaling GH¢42,293.02 were paid to the bank accounts of ten (10) separated persons, as shown below: Name of Institution No of Amount No Staff GH¢ 1. Kwahu Ridge S.H/Tech School, Obo-Kwahu 4 30,697.08 2. Oyoko Methodist S.H.S. 4 7,920.22 3. Abetifi Tech Inst, Abetifi-Kwahu 2 3,675.72 Total 10 42,293.02
252. We advised management of the affected institutions to recover the unearned salaries into the Controller and Accountant General’s Salary Suspense Account and further ensure prompt deletion of names of separated staff from the payroll at all times.
TAX IRREGULARITIES
Failure to withhold tax– GH¢73,351.92 253. Section 88 of the Internal Revenue Act 2000, Act 592, as amended states “A withholding agent who fails to withhold tax in accordance with this sub division is
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 59 personally liable to pay to the Commissioner the amount of tax which has not been withheld, but the withholding agent is entitled to recover this amount from the payee”.
254. We noted contrary to this section that, management failed to withhold an amount of GH¢73,351.92 in respect of the payments for the supply of goods and services made during the period under review.
No Name of Institution No of Amount PVs GH¢ 1. Mpraeso S H S 14 6,281.30
2. Abetifi Presbyterian S.H.S 4 894.00
3. Abetifi Vocational Training Institute 4 784.52 4. Manya Krobo S H S (PTA) 3 513.65 5. Kwahu Ridge S.H/Tech School, Obo- 28 3,633.41 Kwahu 6. Kibi College of Education 4 534.50
7. New Nsutam S.H.S, New Nsutam 2 272.50
8. Kibi S.H/Tech School, Kibi 7 497.00 9. St. Stephens S.H.S, Asiakwa 3 208.50 10. Osino Presby S.H/ Tech. School 18 3,500.95 11. Oda S.H.S, Akim Oda 1 500.00
12. Oti Boateng S.H.S, Ada-Koforidua 9 1,506.05
13. Ofori Panin S.H.S, Kukurantumi 4 1,058.31
14. Akro S.H/ Tech School, Odumase- 6 2,844.00 Krobo 15. New Abirem/Afosu S.H.S 7 4,627.25 16. Yilo Krobo S.H/Comm. School, 73 19,640.55
Somanya
17. Boso S.H/Tech. School, Boso 6 1,293.80 18. Islamic Girls S.H.S, Suhum 7 887.47 19. Nkwatia Presbyterian S.H.S, 23 6,566.10 Nkwatia-Kwahu 20. St. Dominic’s S.H/Tech School, 23 4,141.93
Kwahu-Pepease
21. St. Joseph’s Tech. Inst, Kwahu-Tafo 16 3,650.30 22. Akwamuman S.H.S Akosombo 13 2,290.50
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23. Presbyterian S.H.S; Suhum Tax 7,225.33 Penalty Total 275 73,351.92
255. We urged Management to ensure that, the total taxes of GH¢73,351.92 are paid without delay. We further recommended that, management should strengthen their controls on the processing of payments to suppliers to avoid a recurrence.
Withholding Taxes not Remitted – GH¢71,200.36 256. Section 87(1) of the Internal Revenue Service (IRS) Act 2000 (Act 592) as amended requires a withholding agent to pay to the commissioner the tax that has been withheld or that should have been withheld fifteen (15) days after the end of the month in which the payment subject to withholding is made by the agent.
257. Contrary to the above requirement, we noted that withholding taxes totaling GH¢71,200.36 collected by 12 institutions during the year under review were not remitted to the Ghana Revenue Authority. Name of Institution No. of Amount No PVs GH¢ 1. Nkawkaw S.H.S. 22 14,020.38 2. Mpraeso S H.S. 14 6,487.80 3. Kwahu-Tafo S H S, Kwahu-Tafo 8 1,701.72 4. Asuom S H S, Asuom 2 148.50 5. St. Rose’s S H S, Akwatia 3 395.00 6. Kwahu Ridge S. H/ Tech School 53 7,621.46 7. Akim Asafo S.H.S 16 1,841.86 8. Akwamuman S.H.S, Akosombo 11 7,259.10 9. Ghana S.H.S, Koforidua-Effiduase 59 22,202.43 10. Nkwatia Presbyterian S.H.S, Nkwatia- 3 4,996.88 Kwahu 11. St. Dominic’s S.H/Tech School, Kwahu- 22 2,739.73 Pepease 12. Abetifi Tech Inst, Abetifi-Kwahu 19 1,785.50 Total 232 71,200.36
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258. We urged Management to ensure that, the amount of GH¢71,200.36 is remitted to Ghana Revenue Authority (GRA) without any further delay.
Purchases from non-VAT Registered Entities – GH¢107,433.33 259. Our review of procurement records of eleven (11) institutions disclosed that stores worth GH¢1,140,293.48 were purchased from non-VAT registered suppliers in violation of Section 30(2) of Financial Administration Act, 2003 (Act 654), which requires government stores to be procured only from VAT registered persons or entities. Details are shown below: Name of Institution No. of Value of Tax No PVs Purchases Element GH¢ GH¢ 1. Abetifi Vocational 3 16,223.00 2,839.00 Training Institute 2. Kwahu-Tafo S H S, 6 9,057.00 1,584.98 Kwahu-Tafo 3. Manya Krobo S H S (PTA) 4 22,273.00 3,897.75 4. Bepong S H S 14 83,393.20 14,593.81 5. Abuakwa State College, 2 4,527.00 792.23 Kibi 6. Ofori Panin S.H.S, 35 432,649.65 12,979.42 Kukurantumi 7. St. Joseph’s Tech. Inst, 6 53,850.00 9,423.75 Kwahu-Tafo 8. Nsawam S.H.S, Nsawam 30 174,385.65 30,517.33 9. Diaspora Girls S.H.S, 29 106,002.76 18,550.35 Obodan 10. Akim Oda S.H.S 1 40,000.00 6,316.74 11. New Juaben SHS, 24 197,932.22 5,937.97 Koforidua Total 154 1,140,293.48 107,433.33
260. We recommended to management of the institutions concerned to strictly comply with the above stated financial regulations, failing which they should be sanctioned for financial indiscipline.
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GREATER ACCRA REGION
261. The number of Pre – University Educational Institutions which operated in the Greater Accra Region during the 2015 financial year was 51. The Institutions were categorized as follows. No Type of Institution No. 1 Senior High Schools 33 2 Senior High Technical Schools 7 3 Training Colleges 2 4 Technical Institutions 6 5 Special Schools 3 Total 51
262. Summary of Significant Findings and Recommendations i. We could not confirm the authenticity of payments totaling GH¢990,670.93 made by 23 Institutions as management of the Institutions were unable to provide the supporting expenditure documents such as receipts, invoices etc. We recommended that in the absence of the appropriate acquittal of the payments, the total amount should be recovered from the Heads and Accountants of the Institutions into the Institutions’ accounts.
ii. Salary advances totaling GH¢154,024.12 granted to staff of ten Institutions were not recovered. We recommended that management of the Institutions should recover the amounts from the staff involved.
iii. Three Institutions paid unearned salaries totaling GH¢51,600.88 to separated staff. We recommended recovery of the unearned salary from the affected personnel and same paid to chest.
iv. Management of thirteen Institutions procured goods and services worth GH¢1,964,504.14 without regard to competitive prices contrary to the provisions of the Public Procurement Act, Act 663. We recommended that the heads should comply with the relevant provisions of the Act and obtain the required number of quotations for all procurements to ensure appropriate prices in these transactions. We further recommended appropriate sanctions against any heads of institutions that in future violates the Act.
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v. Seven schools failed to account for store items totaling GH¢309,159.76 in contravention of Section 35 (2a) of Financial Administration Act. We recommended that in the absence of appropriate documentation to authenticate the payments, the amount should be recovered from the Heads and accountants of the Institutions.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 263. The Institutions prepared their revenue and expenditure estimates on Government budgetary support to the Regional Director of Education for inclusion in the 2015 budget. Four Institutions, however, did not prepare estimates for their internally generated and other funds for approval by their Boards of Governors in violation of Part II Section 1 of the Financial and Accounting Instructions for Secondary Schools, Colleges and Educational Units. Government of Ghana releases through the Regional Director of Education and student fees were the main sources of funds for operations of the Institutions.
State of Accounts 264. Thirty-one out of the 51 Institutions complied with Section 41 (1a) of the Financial Administration Act, 2003 (Act 654) by submitting their financial statements for 2015 for audit. This was an improvement over the previous year’s performance where only 24 Institutions made submissions. The list of Institutions that were unable to submit their financial statements is attached as Appendix ‘C’ to this report.
Operational Results 265. The 31 Institutions whose financial statements were validated received a total income of GH¢97,567,906.55 during the 2015 financial year. Total expenditure incurred amounted to GH¢95,526,432.40, resulting in a net operating surplus of GH¢2,041,474.15. Summarized below are the income and expenditure for the institutions:
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Account Income Expenditure Surplus/ (GH¢) (GH¢) (Deficit) (GH¢) Government Grant 55,824,830.96 55,824,830.96 -- User fee/ Boarding 33,452,492.90 31,639,935.30 1,812,557.60 HIPC/ GET fund 3,034,552.37 3,331,710.54 (297,158.17) Donation/ Others 5,256,030.32 4,729,955.60 526,074.72 Total 97,567,906.55 95,526,432.40 2,041,474.15
Sundry Debtors – GH¢1,455,412.16 266. At the close of 2015 financial year, the 31 Institutions recorded total sundry debtors of GH¢1,455,412.16. The breakdown is shown in the table below with details provided in Appendix ‘D5’ to this report.
Type Amount Percentage (GH¢) Staff Debtors 93,449.00 6.4 Student 1,302,706.94 89.5 Debtors PTA/ Others 59,256.22 4.1 Total 1,455,412.16 100
267. We urged management of the Institutions to institute measures aimed at improving payment of fees and other debt collection in compliance with Part 1, Instruction 2(m) of the Financial and Accounting Instructions.
Sundry Creditors - GH¢2,355,255.73 268. The total sundry creditors of GH¢2,355,255.73 was the Institutions’ commitments to suppliers, students and other creditors at the end of the financial year. The breakdown is shown in the table below with details in Appendix ‘E5’.
Type Amount (GH¢) Percentage Suppliers 1,915,597.98 81.3 Students 167,251.75 7.1 Others 272,406.00 11.6 Total 2,355,255.73 100
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269. We urged management of the Institutions to honour their obligations to salvage their credibility.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Unsupported Payment Vouchers - GH¢990,670.93 270. Regulation 39 (2) of Financial Administration Regulations 2004 (FAR) states that “the head of accounts section shall control the disbursement of funds and ensure that the transactions are properly authenticated to show that the amounts are due and payable and any order for disbursements that does not meet these requirements is rejected”.
271. Also, instruction 16 of Part VI of the Financial and Accounting Instruction (FAI) requires full acquittal of expenditure.
272. Contrary to the above regulations twenty-three Institutions made payments for goods and services to the tune of GH¢990,670.93 without supporting the payment vouchers with the required expenditure records such as receipts, invoices, statements of accounts, etc. Under the circumstance, we could not authenticate the payments made. The breakdown is shown below:
No. Institution No of PVs Amount (GH¢) 1. Ada College of Education 5 6,925.50 2. Ningo SHS 18 30,227.00 3. Presbyterian SHS, La 16 87,301.50 4. Ghanata SHS 10 8,339.00 5. Ada SHS (Technical) 7 3,323.00 6. Accra Academy 94 149,076.28 7. St. Margret Mary SHS 17 26,443.91 8. Presby SHS, Tema 8 6,030.00 9. Accra High {2014} 19 36,755.00 10 2,639.00
Accra High {2015} 31 39,624.35
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11 1,790.00
10. Presby SHS, Teshie 43 140,800 11. Presby SHS, Osu 6 5,870.50 Presby SHS, Osu PTA 49,961.29 12. Labone SHS 11,652.00 13. Wesley Grammar 4 113,574.00 14. Tema SHS 4 7,000.00 15. Ada SHS 12 38,447.00 16. O’reilly SHS 21 42,599.00 17. Armed forces SHTS 31 8,528.00 18. Ngleshie Amanfro 7 3,702.60 19. Don bosco SHS 4 9,746.00 20. St John’s Grammar 4 3,859.00 21. Odorgonno SHS, (2014) 49,372.00 Odorgonno SHS (2015) 29 38,391.00 22. Kaneshie SH (Technical) 11 47,335.00 23. St.Mary’s SHS 18 21,359 Total 990,670.93
273. We recommended that in the absence of the appropriate acquittal of the payments, total amount should be recovered from the Heads and Accountants of the Institutions into the Institutions’ account.
Unretired Imprest - GH¢16,547.45 274. Contrary to Regulation 288 of the FAR, 2004 management of Ningo Senior High School failed to ensure that imprest totaling GH¢16,547.45 granted officials for specific purposes were retired after completion of their activities. Under the circumstance we were unable to authenticate whether the funds were used as intended.
275. We recommended that in the absence of justification for the expenditure, the amount should be treated as personal advances to the imprest holders and recovered accordingly.
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Overpayments not Recovered – GH¢ 4,606.00 276. Our audit of Accra Academy and Odorgonno SHS disclosed overpayments of GH¢3,940.00 andGH¢666.00 respectively in violation of Instruction 2 (d) of the FAISSTC/EU which empowers heads to authorize voucher for payment and in doing so they shall be held responsible that the computations and casting are arithmetically correct.
277. The anomaly arose because management failed to diligently check the arithmetical accuracy of the supporting documents contrary to Part VI Instruction 3 (a) and (b) of the FAISSTC/EU and absence of internal check procedures at the accounts department.
278. This has denied the Institutions the needed funds that could be used for running the school.
279. We recommended to management to recover the amounts overpaid from the payees and pay same to the schools accounts.
Failure to Present PTA Accounts for Audit-GH¢298,450.00 280. Part II Section 11(1) and (2) of the Audit Service Act 2000 (Act 584) states that “The Public Accounts of Ghana and all Public Offices including Courts, the Central and Local Government Administrations of the Universities and Public Institutions of like nature of any Public Corporation or other Body or Organization established by an Act of Parliament shall be audited and reported on by the Auditor – General. For the purposes of Subsection (1), the Auditor – General or any person authorized or appointed for the purpose by the Auditor – General shall have access to all books, records, returns and other documents including documents in computerized and electronic form relating to or relevant to those accounts”.
281. Contrary to these provisions, two schools, namely, Ngleshie Amanfro and Wesley Grammar failed to submit some of the accounting records for our review. In particular, we were denied access to the financial records on the accounts of PTA which had been credited with a total ofGH¢298,450.00 from the school’s main accounts. The details are shown below:
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No. Institution Amount (GH¢) 1. Ngleshie Amanfro 122,300.00 2. Wesley Grammar 176,150.00 Total 298,450.00
282. To ensure full accountability of all funds collected, we urged management to present all the books for our review without any further delay.
Rent Defaulters - GH¢22,483.27 283. Instruction 2 (m) of Part 1 of FAISSC & EU requires that it is the duty of the Head of an Institution to ensure that debts owed to the Institutions are promptly collected.
284. On the contrary, management of two Institutions failed to collect rent totaling GH¢19,645.43 owed to the Institutions as shown below:
No. Institution Amount (GH¢) 1. Chemu Senior High 9,800.00 2. Odorgonno SHS 9,845.43 Total 19,645.43
285. In another development, Rev. Vincent Garr, a Principal Superintendent of Labone Senior High school went on compulsory retirement from the Ghana Education Service on 25 January, 2013 but has refused to vacate the official residence.
286. Rev. Vincent Garr has also refused to pay rent totaling GH¢2,837.84 covering the period of his retirement to the year end of 2015. The Headmistress explained that series of letters have been written to him to vacate the bungalow but to no avail.
287. His continuous stay in the bungalow is denying other senior tutors who live outside the campus to have access to the bungalow.
288. We recommended that the headmistress should seek legal assistance to have Rev. Vincent Garr ejected from the bungalow. We further urged heads of the
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 69 institutions to recover the total rent of GH¢22,483.27 from the defaulters and pay same to the Institutions’ account.
Unrecovered Salary Advance – GH¢154,024.12 289. Regulation 104 of FAR 2004, L.I.1802 requires a head of department, authorized to administer a class of advances to ensure that the advances are duly recovered in accordance with the regulations or agreements relating to them.
290. We noted however, that management of ten Institutions listed below failed to recover a total amount of GH¢154,024.12 granted to members of staff as salary advances during the period reviewed.
No. Institution No of Persons Amount (GH¢) 1. Ningo SHS 3 11,516.00 2 Tema SHS 14 57,427.12 3 Don Bosco Tech 4 7,800.00 4 Armed Forces SHS Tech 4 6,520.00 5. West Africa SHS 2 2,000.00 6. Tema Technical Institute 5 2,600.00 7. Ada SHS 16 9,450.00 8. Accra High Senior School 25 20,788.00 9. Odorgonno SHS 31,923.00 10 St. Mary’s SHS 2 4000.00 Total 154,024.12
291. The practice has negative effect on the running of the Institutions operations and has occurred because management failed to agree with the beneficiaries on the terms of repayment.
292. We recommended that management of the Institutions should liaise with the Controller and Accountant General (C&AG) to make the necessary deductions from the salary of the affected staff and pay same into the Institutions’ accounts.
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Payment for repairs without works order/ Certificate of completion– GH¢253,630.05 293. Part II Section 16 (1a) of the Financial Administration Act, 2003 (Act 654) states among other things that “payment shall not be made for any work done, goods or services supplied or rendered under a contract or not until such payments are supported by a payment voucher or certificate where the head of department certifies that the work has been performed, such goods or services have been supplied or delivered and prices are reasonable.”
294. We observed during our audit that management of eight institutions listed below paid various sums totaling GH¢253,630.05 on repairs of vehicles without supporting the payment with the relevant job order or certificate of completion of work done.
No Institution Work Order GH¢ 1. Accra Girls SHS 34,374.00 2. Armed Forces Sec/Tech 19,584.00 3. St. Margaret Mary SHS 5,341.05 4. Accra Academy 2,616.00 5. Nungua SHS 69,418.9 6. Amasaman SHTS 6,225.00 7. St John’s Grammar 14,404.00 8. Odorgonno SHS 101,667.10 Total 253,630.05
295. In our view, this lapse stem from weak oversight by heads to poor control over payment for works.
296. To ensure value for money, we urged management of the institutions to comply with the Regulations.
PROCUREMENT AND STORES IRREGULARITIES
Uncompetitive Procurement – GH¢1,964,570.14 297. Contrary to Section 43(1) of the Public Procurement Act 2003 (Act 663) which provides that procurement entities shall request quotations from as many suppliers
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 71 or contractors as practicable, but from at least three different sources, 13 schools made purchases totaling GH¢1,964,574.14without obtaining alternative quotations from different suppliers. The Schools involved are listed below:
No. Institution Amount (GH¢) 1. Ningo SHS 60,934.97 2 Tema SHS 95,815.12 3 Don Bosco Tech 183,078.95 4 Armed Forces Sec/Tech 453,559.95 5. Wesley Grammar 527,673.30 6. Accra High SHS 19, 631.25 7. Ngleshie Amanfro 145,413.50 8. Ada SHS 281,246.22 9. O’reilly SHS 15,400.00 10. Labone SHS 41,479.00 11. Odorgonno SHS 15,360.00 12. Kaneshie SHS (Technical) 46,391.60 13 St. Mary’s 78,520.28 Total 1,964,504.14
298. The act of irregular procurements undermine transparency and accountability and deprive the institutions of value for money.
299. We recommended that heads of the Institutions should adhere to the requirements of the Public Procurement Act 663 by requesting for the three quotations to obtain value for money in these transactions. We further recommended appropriate sanctions against any heads of institutions that in future violates the Act.
Fuel not accounted for – GH¢45,574.67 300. Part IX section 64 of the FAI states that “A logbook shall be maintained for each vehicle and the log book shall be entered up daily by the driver with full particulars of receipts of petrol and oil and persons undertaking journey shall be recorded in the log book, which shall be carried at all times in the vehicle”. The kilometer recording at the beginning and end of each journey and the signature of the officer authorizing the use of the vehicle shall be recorded in the log book.
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301. We noted however, that fuel worth GH¢45,574.67 purchased by management of nine Institutions were not accounted for. The Institutions and the costs are listed below:
No. Institution Amount (GH¢) 1. Ada College of Education 2,935.00 2. Ada Technical 2,670.00 3 Tema SHS 1888.00 4 Armed forces Sec/Tech 5470.00 5. Presby SHS Teshie 2,167.00 6. St. Margaret Mary SHS 1,620.00 7. Ngleshie Amanfro 5,366.00 8. Kaneshie SHS (Technical) 4,186.17 9. Odorgonno SHS 19,272.50 Total 45,574.67
302. Consequently, we could not confirm whether the fuel and lubricants were indeed bought and used in the interest of the Institutions.
303. We recommended that management of the Institutions should provide evidence of receipt and use of the fuel purchased or the amount recovered from the Heads and their Accountants.
Purchases not Routed through Stores – GH¢309,159.76 304. Store items worth GH¢309,159.76 allegedly purchased by seven Institutions were not receipted into stores before utilization. The action contravened Part IX instructions 16 and 26 of the FAISSTC & EU which requires that all stores received by an Institution shall be supported by an original Store Receipt Voucher or the duplicate copy of a Local Purchase Order before payments are made. Details are furnished below:
No Institution Amount . (GH¢) 1. Ningo SHS 69,401.34 2 Armed Forces SHS Tech 113,230.45 3. Tema Technical Institute 29,244.05
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4. Wesly Grammar 77,330.00 5. Presby SHS Teshie 12,882.00 6. Kaneshie SHS 2,587.00 (Technical) 7 St. Mary’s SHS 4,484.92 Total 309,159.76
305. Additionally, Part IV Section 35 (2a) of the Financial Administration Act (FAA) 2003, (Act 654) also provides that “Accountability is discharged when government stores have been consumed in the course of public business and records are available to show that government stores have been consumed”.
306. Contrary to the above regulations, our audit did not locate any records showing that all the items alleged by purchased were delivered and used for the intended purposes. This in our view, could lead to diversion, misuse and pilfering of store items resulting in loss of funds to the institutions.
307. We recommended that in the absence of appropriate documentation to authenticate the payments, the amount should be recovered from the Heads and Accountants of the Institutions.
PAYROLL IRREGULARITIES
Unearned Salary - GH¢51,600.88 308. We noted contrary to Regulation 297 (1) of the FAR 2004 that management of three Institutions paid unearned salaries totaling GH¢51,600.88 to separated staff as shown below.
No. Institution Amount (GH¢) 1. Methodist Educational 20,701.84 Unit 2 Tema SHS 10,777.10 3. Odorgonno SHS 20,121.94 Total 51,600.88
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309. The payment of unearned salaries to undeserving officers is a drain on the state’s limited resources.
310. We recommended recovery of the total amount of GH¢51,600.88 from the separated staff to chest otherwise the Heads and Accountants of the institutions be held responsible for negligence of duty. TAX IRRREGULARITIES
Failure to deduct withholding Taxes – GH¢32,461.24 311. Contrary to Section 84 (2) of the Internal Revenue Act, 2000 (Act 592) which requires taxes to be withheld by organizations for payments for goods and services, seven Institutions listed below failed to deduct withholding taxes totaling GH¢32,461.24 from payments made to suppliers and service providers. No Institution Withholding Tax GH¢ 1. Ada SHS Technical 4,564.94 2. Accra SHS 952.50 3. Chemu SHS 8,078.25 4. Ada SHS 2,594.67 5. Kaneshie SHS (Technical) 6,907.15 6. Odorgonno SHS 589.00 7. St. Mary’s SHS 8,774.73 Total 32,461.24
312. To prevent the loss of government revenue, we recommended that the Heads of Institutions should comply with the above stated regulation and act accordingly.
Failure to remit withholding tax - GH¢74,497.54 313. Contrary to Section 87 (1) of the Internal Revenue Act 2000 (Act 592), we noted that a total amount of GH¢74,497.54 withheld by seven Institutions was not paid to the Commissioner of Ghana Revenue Authority. Details are provided below. No. Institution Withheld Tax Not Remitted GH¢ 1. Armed Forces Sec/Tech 23,368.30 2. Tema Technical Institute 6,373.72 3 Ada Senior High Technical 3,970.00 Schools 4 Negleshie SHS 12,849.00 5. Presby SHS Teshie 8,365.15
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6. St. Johns Grammar 16,885.14 7. St. Mary’s SHS 2686.23 Total 74,497.54 314. We urged Management to ensure that, the amount of GH¢5,953.39 is remitted to Ghana Revenue Authority (GRA) without any further delay.
Failure to deal with VAT Registered Persons – GH¢1,028,825.60 315. Regulation 184 (4) of FAR 2004 stipulates that all government stores shall be procured from only VAT registered persons or entities.
316. On the contrary, we noted that management of seven Institutions made procurements totalingGH¢1,028,825.60 from Non – VAT registered entities resulting in the nonpayment of VAT totaling GH¢177,310.86 to government. Details are provided below: No Institution Amount (GH¢) VAT Amount . GH¢ 1. Accra Girls SHS 9,936.00 1,738.80 2. Armed Forces Sec/Tech 539,059.95 94,335.50 3. Achimota Basic School 102,966.70 18,019.10 4. Accra College of 231,812.15 40,567.13 Education 5. O’reilly SHS 73,408.00 12,846.40 6. Odorgonno SHS 46,245.00 5,359.00 7. St. Mary’s SHS 25,397.99 4,444.67 Total 1,028,825.79 177,310.86
317. We urged management to deal with only VAT registered person as required by the Regulation.
Failure to issue VAT invoice GH¢13,277.95 318. Our audit of six payment vouchers of Wesley Grammar and two of Odorgonno SHS revealed that payments made to eight suppliers inclusive of VAT charge amounting to GH¢13,277.95 were receipted by the suppliers own invoices rather than VAT invoices. These are detailed below.
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Date PV No. Details Institution Payee Amount 17.5% GH¢ 17/1/14 53/1/14 Foodstuff Wesley Two Thousand 10,620.00 1,858.50 Grammar Ltd 18/2/14 47/2/14 Foodstuff Wesley Two Thousand 24,480.00 4,284.00 Grammar Ltd 14/5/14 34/5/14 Foodstuff Wesley Two Thousand 20,000.00 3,500.00 Grammar Ltd 3/10/14 21/10/14 Cost of 22 bags Wesley Takoradi flour 2,904.00 508.20 of flour Grammar mills 22/10/14 93/10/14 Cost of 50 bags Wesley Takoradi flour 6,600.00 1,155.00 of flour Grammar mills 20/11/14 89/11/14 Cost of 41 bags Wesley Takoradi flour 5,280.00 924.00 of flour Grammar mills 18/02/15 28/2/15 Stationery Ordogonno Best in Time 2,900.00 507.50 ENT 04/03/15 4/3/15 2.5 HP air Ordogonno Electro Mart 3,090.00 540.75 condition Co. Total 75,874.00 13,277.95
By this act the suppliers’ were not bound to remit the tax amount to Ghana Revenue Authority (DTRD).
319. Management of Wesley Grammar Institution stated in response that the letters mandating the suppliers to print VAT receipts were available for inspection. We however noted that the letters of dispensation had expired and could therefore not be used to transact official business during the period under review.
320. We recommended that in the absence of the authority from the Ghana Revenue Authority (GRA) mandating the suppliers to use their own receipts to acknowledge VAT inclusive payments, the VAT amount of GH¢13,277.95 should be recovered from them into the Institutions’ accounts.
OTHER MATTERS
Absence of Audit Report Implementation Committee 321. By Section 30 of the Audit Service Act 2000 (Act 584) any Institution, body or organization which is subject to audit by the Auditor – General should establish an Audit Report Implementation Committee (ARIC) to ensure that recommendations made in management letters and reports are implemented.
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322. Our audit of eight Institutions disclosed that their Audit Report Implementation Committees (ARIC) were not functional to ensure the implementation of audit recommendations as well as other evaluation reports. The table below provides the name of the institutions:
No Institution 1. St. Margaret Mary 2. Chemu SHS 3. Ngleshie Amanfro SHS 4. Accra Academy 5. Accra High
6. Kinbu SHTS
7. Accra Wesley Girls SHS
8. Kaneshie SHS (Technical)
323. We urged heads of the institutions to constitute the committees as required by the Act 584 to ensure that audit recommendations are implemented.
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NORTHERN REGION Introduction 324. During the financial year of 2015 the number of Pre-University Educational Institutions that operated in the Northern Region was 51. These are categorized as follows: Types of Institution No. Senior High Schools 34 Senior High Tech. Schools 12 Colleges of Education 3 Special Schools 2 Total 51
325. Summary of significant findings and recommendations i. Twelve Institutions made payments for goods and services to the tune of GH¢225,361.30, without supporting the payment vouchers with the required supporting documents such as receipts, invoices, statements of expenditure etc. We recommended that in the absence of the necessary documents to authenticate the payments, the amounts should be recovered from the Heads and their Accountants to the Institutions’ accounts.
ii. Staff of Ndewura Jakpa SHS (GH¢25,102.50) and Pong Tamale SHS (GH¢6,117.00) did not account for imprests totaling GH¢31,219.50 granted for official purposes contrary to Regulation 288 of FAR,2004.We recommended that in the absence of accountability ,the amount should be treated as personal advances to the officers involved and recovered as such.
iii. Management of Vittin Senior High school collected PTA dues totaling GH ₵8,403.20 but Mr. Yakubu Nashiru, the Cashier could not account for GH¢ 5,837.20 of the receipts. We urged management to recover the amount from Mr Yakubu Nashiru, and disciplinary action taken against him.
iv. Management of Bagabaga College of Education on 29 May 2014 returned twelve (12) malfunctioned Better Ghana Agenda laptops to RLG Ghana limited, Tamale Office for repairs and return or replacement but the company failed to return/replace the laptops to the college despite several reminders from the Principal. We recommended and management of the college agreed to report the conduct of the company, RLG Ghana Limited
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to the Minister of Science and Environment who contracted the company for the supplies to retrieve the laptops.
v. Management of six schools procured consumable and non-consumable goods valued at GH¢125,464.00 without routing them through store records before use. We recommended to Heads and their Accountants of the Institutions to fully account for the items or refund the total amount into the Institutions’ accounts.
vi. The 6-Unit classroom block at Ghana Senior High School constructed by Messrs Nbiniwayar Construction and Woodworks Limited in the sum of GH¢268,507.82 had the entire roofing structure sagged with visible cracks on the verandah. We recommended that the contractor should correct all the structural defects and hand over the facility to the school, failure of which the total cost of the repair works be charged against the project consultant (AESL) who certified the works including retention amount for payment.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimate 326. Management of Pre-university Educational Institutions in the Northern Region prepared and submitted their estimates to the Regional Education Office for incorporation into the approved estimates of the Regional Education Office. The authorities of the Institutions however, failed to obtain copies of the approved estimates for comparative analysis and expenditure control.
327. We advised management of the Institutions to always obtain copies of approved estimates to enable them compare their estimates with actual incomes and expenditures in order to avoid over spending and other cost overruns. 328. We further observed that Boarding Institutions in the Region did not prepare estimates for boarding income and expenditure for approval by their respective Board of Governors.
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329. We recommended the preparation and submission for approval, boarding income and expenditure estimates in subsequent years.
State of the accounts 330. With the exception of St. Charles Senior High School, Tamale all the 50 complied with Part IV of Regulation 88 of the FAI by submitting their 2015 financial statements for validation. We urged the head of St. Charles SHS to comply with the above stated law.
Operational Results 331. The Aggregate of Boarding, User fees (IGFs), HIPC Funds, Donations and Free SHS Fund accounts of the 50 institutions that submitted their annual accounts for validation, resulted in surpluses totaling GH¢5,440,610.08 whilst HIPC accounts recorded deficit of GH¢706,982.73. These operations resulted in a net surplus of GH¢4,733,703.35. Details are furnished below: Incomes Expenditure Account (GH¢) ( GH¢) Surplus/Deficit(GH¢) Genera( I & E) 49,797,300.00 49,797,226.00 74.00 Boarding 56,681,131.13 52,254,396.38 4,426,734.75 User 17,730,925.03 17,259,298.67 471,626.36 HIPC Fund 4,314,068.92 5,021,051.65 (706,982.73) Donations 5,924,442.91 5,414,757.94 509,684.97 Free SHS Fund 32,566.00 0.00 32,566.00 Total 134,480,433.99 129,746,730.64 4,733,703.35
Sundry Debtors 332. Debtors balance of the 50 institutions as at 31st December 2015 stood at GH¢36,815,622.93. This amount was made up of:
GH¢ Student Debtors 27,149,381.80 Other Debtors 9,641,890.29 Staff Debtors 24,350.84 36,815,622.93
333. Management of the institutions were advised to improve on their debt collection strategies and mechanisms to ensure that the debts were fully recovered.
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Sundry Creditors 334. The 50 Institutions were indebted to creditors to the tune of GH¢19,597,889.15.The breakdown of this amount is as follows:
Student Creditors 150,831.14 Other creditors 3,406,481.01 Staff creditors 53.55 Sundry creditors 8,982,253.62 Suppliers 7,058,269.83 Total 19,597,889.15
335. We urged management of the institutions involved to settle their indebtedness to avoid any embarrassment.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Unsupported payments – GH¢225,361.30 336. During our examination of payment vouchers in twelve Institutions, we noted that PVs with total value of GH¢ 225,361.30 were not properly acquitted with the relevant supporting documents in contravention of Regulation 39(2c) of the FAR 2004. The table below provides the details:
No of Amount No. Institution PVs GH¢ 1. Presby Senior High School, Tamale 24 29,162.00 2. Bole Senior High School, Bole 1 8,957.20 3. Buipe Tech/Voc. Senior High School, Buipe 6 690.00 4 E.P Senior High School, Saboba 10 27,609.60 5 Nalerigu Senior High School, Nalerigu 2 11,000.00 6 Sawla Senior High School, Sawla 1 345.00 7. Savelugu Senior High School, savelugu 2 1,828.50 8. Walewale Senior High School 7 20,590.00 9. Gushegu Senior High School 7 55,480.00
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10. Karaga Senior High School 4 8,740.00 11. Kpandai Senior High School 2 8,858.00 12. Salaga Senior High School 8 52,101.00 Total 225,361.30
337. These anomalies in our view, occurred largely as a result of weak supervision over the processing of payments. We were therefore unable to ascertain the genuineness of the payments made by the institutions.
338. We recommended that failure to justify the payment with the relevant supporting documentations the Heads of the Institutions and their Accountants should be held liable to refund the amount into the Institutions’ accounts.
PTA Funds not accounted for – GH¢67,904.50 339. Contrary to Regulation 1(1) of the FAR, 2004 (LI1802) which requires public officers responsible for the receipt, custody and disbursement of public and trust monies to keep proper records of all transactions and produce them for our inspection, the PTA Executives of Northern School of Business (GH¢49,200.00) and Buipe Tec/Voc/SHS (GH¢18,704.5) failed to present the relevant payment vouchers and cash Books for audit scrutiny.
340. We viewed the action of the PTA Executives as a deliberate attempt to avoid rendering accounts for their stewardship. 341. We recommended that management should suspend transfer of monies to the PTA until they have fully rendered accounts of the previous transfers to them.
Payments not supported with official receipts – GH ¢ 34,317.81 342. We noted in contravention of Regulation 12 of Financial Administration Regulations 2004 and Part IV Section 16 (b) of the FAI that the Accountants of four Schools failed to obtain receipts and other supporting documents from suppliers and service providers to substantiate total payment of GH¢ 34,317.81 to some suppliers as detailed below:
No. Institution No. of PVs Amount GH¢ 1. Nakpanduri Business SHS, 2 6,237.00 Nakpanduri
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2. Nalerigu SHS, Nalerigu 3 8,228.00 3. Savelugu SHS, Savelugu 4 5,879.90 4. Wulugu SHS, Wulugu 2 13,973.01 Total 34,317.81
343. We attributed this lapse to failure of the Heads of the institutions to exercise effective oversight on procurement.
344. We recommended to the heads of institutions concerned to ensure compliance with all regulations governing the use of public funds. We also recommended that failure to produce the relevant receipts the paying officers should be surcharged with the amount.
Excessive cash payments –GH¢139,328.01 345. We noted during our examination of four schools that cash payments totaling GH¢139,328.01 was made to suppliers for the provision of goods and services contrary to Regulation 48 (1b) of the Financial Administration Regulation, 2004. The table below provides the details:
No. Institution No. of PVs Amount GH¢ 1. Karaga Senior High School 13 22,412.01 2. Kpandai Senior High School 18 44,160.00 3. Tamale Senior High School 10 45,597.00 4. Vittin Senior High School 9 27,159.00 Total 139,328.01
346. Weak control over cash management in our view could be attributable to the state of affairs.
347. To mitigate the risk of loss of cash through loss or theft, we urged the respective heads of the institutions to ensure that cash holdings are kept to the absolute minimum and cheque payments are used for the payment of goods and services to suppliers.
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Unretired imprest – GH¢31,219.50 348. Regulation 288(1) of FAR states that “imprest shall be retired at close of the financial year and any imprest not so retired shall be charged to personal advance account in the name of the imprest holder.”
349. We noted however that staff of two schools failed to retire imprests totaling GH¢31,219.50after the completion of their assigned activities.
The breakdown is as follows: No. Name of institution Number of PVs Amount GH¢ 1. Ndewura Jakpa SHS & Tech. Sch, 11 25,102.50 Damongo 2. Pong Tamale SHS, Savelugu 8 6,117.00 Total 31,219.50
350. This lapse stemmed from weak oversight by management in ensuring full accountability of all imprest granted.
351. We recommended that in the absence of accountability, the amount should be treated as personal advances to the officers involved and recovered as such.
Non-lodgment of school fees to bank before disbursements – GH¢9,649.20 352. Regulation 18 of FAR 2004 which requires that cash receipts are deposited into Department’s operational Bank Accounts in gross before disbursements are made.
353. Contrary to this provision, we noted during our review at Vittin Senior High School that between January and September 2015 the school failed to bank in full fees collected before disbursements from the proceeds. Out of a total ofGH¢22,760.50 collected only GH¢13,111.30 was lodged. The difference of GH¢9,649.20 was directly disbursed in contravention of the above regulation.
354. Non-lodgment of cash receipts before spending could lead to uncontrolled expenditures and financial malpractices such as teeming and lading.
355. We urged management to desist from such practices and strictly comply with the financial regulation.
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Misappropriation of PTA Funds –GH ¢5,837.20 356. Regulation 2(a) of FAR,2004 (1802) states: “The head of government department shall manage and operate the department’s accounting systems so as to ensure the accountability of all officers transacting such business and facilitate the efficient discharge of such business.”
357. Contrary to the above regulation, our examination of Vittin Senior High School’s PTA accounts revealed that between January and September 2015 the school collected PTA dues totaling GH¢8,403.20 but Mr. Yakubu Nashiru, the Cashier could not account for GH¢5,837.20 of the receipts.
358. Weak controls over revenue collections in the school caused the irregularity.
359. We recommended that management should recover the amount of GH¢5,837.00 from Mr Yakubu Nashiru to the PTA’s account immediately and disciplinary action taken against him which management agreed to comply.
PROCUREMENT AND STORES IRREGULARITIES
Uncompetitive purchases – GH¢216,373.65 360. In violation of Section 43(1) of the Public Procurement Act 663, nine schools procured goods and services totaling GH¢216,373.65 between January and October 2015 without supporting the purchases with at least three quotations. The breakdown is as follows:
No. Institution No. of Amount PVs GH¢ 1. Damongo Senior High School 21 91,711.93 2. E.P. Senior High School 10 30,828.60 3. Ndewura Jakpa Senior High 5 32,764.00 School 4. Pong-Tamale Senior High 10 13,207.82 School 5. Sawla Senior High School 5 3,354.00 6. St. Anthony of Padua SHS 12 7,857.30 7. Walewale Senior High School 25 19,755.00
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8. Yabaga Senior High School 1 5,875.00 9. Salaga Senior High School 3 11,020.00 Total 216,373.65
361. Managements’ disregard to the above stated provision resulted in the schools not obtaining value for money for the items purchased.
362. We recommended that sanctions under Section 92 of Public Procurement Act 663 should be imposed on the Heads of the Institutions to serve as deterrent since this infraction continues to recur.
Procurement above head of entity threshold – GH¢25,683.25 363. Contrary to Schedule 3.2(b1) of the Public Procurement Act 663 which put the threshold for procurement of goods by head of entity at GH¢ 5,000.00, the Headmaster of Vittin Senior High School procured and paid a total of GH ¢45,683.25 to three suppliers of goods without recourse to the Entity Tender Committee and exceeded his approved threshold by GH¢25,683.25.
Details are as follows: Date PV No. Details Payee Amount Excess GH¢ GH¢ 10/3/15 BL005/3/15 Foodstuffs Saani Yussif 11,030.00 6,030.00 supplied Ent 16/3/15 BL007/3/15 Foodstuffs Rashiddan 15,210.00 10,210.00 supplied Ent 16/3/15 SL001/3/15 Stationeries Devila 12,000.00 7,000.00 supplied Trading & Services 22/01/15 SL003/1/15 Payment for Kajorli Ent 7,443.25 2,443.25 risograph Total 45,683.25 25,683.25
364. The Headmaster’s failure to adhere to the above stated provision caused the anomaly.
365. Non-compliance with provisions in the procurement law by the school impacted negatively on transparency and accountability of the whole transaction.
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366. We recommended to the headmaster to adhere strictly to the Act.
Failure to replace twelve (12) malfunctioned laptop computers 367. Management of Bagabaga College of Education on 29 May 2014 returned twelve (12) malfunctioned Better Ghana Agenda laptops to RLG Ghana limited, Tamale Office for repairs and return or replacement vide a letter reference number BACE/TC147/113.
368. We however noted that management of RLG Ghana failed to return the laptops to the school, 20 months after the equipment were handed over to them.
369. The conduct of the company had denied the college the use of the laptops for academic work. We recommended that the conduct of the company should be reported to the Minister of Science and Environment who contracted the company for the supply of the laptops for the necessary action to be taken.
Stores not accounted for – GH¢125,464.00 370. Part IX Section 25 of the Financial and Accounting Instructions for Secondary Schools, Training Colleges and Educational Units requires that all store items having been received and checked should be taken on ledger charge.
371. We noted however that management of six schools procured items valued at GH¢125,464.00 without routing them through store records before putting them to use. The institutions concerned are shown below:
No. Institution No. of Amount Remarks PVs GH¢ 1. Presby Senior High School 9 27,554.75 Consumables 2. Nalerigu Senior High School 4 35,000.00 Consumables 3. Ndewura Jakpa SHS 23 12,350.70 Consumables 4. Savelugu Senior High School 7 34,573.00 Non-consumables 5. Tuna Sec/Tech 10 9,845.55 Consumables & non-consumables 6. Wulugu Senior High School 2 6,140.00 Non-consumables Total 125,464.00
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372. We could therefore not confirm whether the consumables were delivered and used for the intended purposes.
373. We urged the Heads of the Institutions to ensure full accountability of the store items failure of which they should be surcharged.
CONTRACT IRREGULARITIES
Failure to correct structural defects on Dining Hall Complex at Northern School of Business before handing over - GH¢899,359.68 374. Best project management practices require that all structural defects on construction works are corrected before handing over.
375. We noted that officials of Architectural and Engineering Services Limited (AESL), the consultant and the project contractor, Messrs Abek-Wan Ent. Ltd met management of Northern School of Business on 11 June 2015 and handed over the dining hall complex to the school’s management.
376. We noted further in the minutes of the handing over meeting that some structural defects had been detected on the building but the handing over of the building went ahead. This was on agreement that the contractor would come back to site to effect the corrections within one week before the retention certificate would be raised but the contractor failed as at our inspection time on 14 October 2015, three months after the handing over.
377. Management’s failure to insist on the completion of the repair works before the handing over ceremony, allowed the contractor to adopt feet dragging attitude towards the work.
378. We recommended that management should report the conduct of the contractor to the GETFund Administrator and any cost that would be associated with the work should be charged against the Consultant who failed to ensure that the contractor did the work before the retention certificate was raised.
379. Management explained that the contractor came back to site to start the repair works after the handing over but abandoned it half way through. It indicated that the matter had been reported to AESL, the supervising consultant.
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Abandoned project
Two-storey Women’s Hostel project at Bagabaga College of Education – GH¢841,625.21 380. The contract for the construction of a two-storey Women’s Hostel at Bagabaga College of Education was awarded to M/s Nbiniwayer Construction and Woodworks limited at the contract sum of GH¢1,397,005.47. The project had a commencement date of 14 July 2009 and expected to be completed within 12 calendar months. Total payment to the contractor was GH¢841,625.21 (60.2%) vide certificate number 4 dated 24/01/2013.
381. Our visit to the project site revealed that work was at the roofing level but the contractor had abandoned the site for over two years now.
382. Poor supervision on the part of the project consultant (AESL) caused the anomaly. The delay in the project could lead to cost overrun as the outstanding contract sum of GH¢555,380.26 would not be sufficient to complete it due to inflation in the economy.
383. The college is therefore being denied the opportunity to admit more female students due to inadequate hostel facility.
384. We recommended to management to report the conduct of the contractor to the GETFUND Administrator to compel the contractor to come back to site to complete the project in order to put it to use.
Poorly executed 6- Unit classroom block at Ghana Senior High School GH¢229,808.53 385. The construction of a 6-Unit classroom block at Ghana Senior High School was awarded on 4 June 2010 to Messrs Nbiniwayar Construction and Woodworks Limited at the contract sum of GH¢268,507.82. The project was scheduled to commence on 10 June 2010 and expected to be completed within 6 calendar months. Total payment to the contractor was GH¢229,808.53 (85.6%), as at the time of audit leaving the retention money of GH¢38,699.29 (14.4%).
386. We noted during our visit to the project site on 21 October 2015 that the entire roofing structure had sagged. There were also visible cracks on the verandah and
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 90 portions of the ceiling had fallen off. We observed further that due to the project being abandoned for a long time people in the adjoining community had turned the classroom block and its surroundings as their place of convenience exposing the school to high risk of communicable disease.
387. Poor supervision of the project by the AESL Consultant led to the poor state of the project since the consultant certified all the payments to the contractor, leaving only the retention money for a project with such massive defects.
388. We recommended that the contractor be brought back to site to correct all the structural defects failure of which the total cost of the repair works be charged against the AESL consultant who certified the works for payment.
389. Management explained that the project had been deteriorated because the contractor had abandoned the site since January 2012. It indicated that efforts have been made to prevail upon the contractor to resume work and complete the project since the school was in dire need of classrooms for academic work but to no avail.
TAX IRREGULARITIES
Failure to remit taxes withheld – GH¢18,397.40 390. Contrary to Section 87 (1) of the IRS Act, 2000 (Act 592) , we noted that six schools failed to transfer to the Domestic Tax Revenue Division (DTRD) of GRA total tax of GH¢18,397.40 deducted. The table below provides the details:
No. Institution No. of days Withheld taxes withheld GH¢ 1. Gambaga Girls SHS, Gambaga 200 days 2,080.72 2. Nalerigu SHS, Nalarigu 180 days 6,523.83 3. Sawla SHS, Sawla 300 days 202.42 4. Walewale SHS 343.45 5. Wulugu SHS 250 days 1,863.18 6. T.I Ahamadiyya SHS 220 days 7,383.80 Total 18,397.40
391. We recommended that the heads of the schools should ensure that all taxes collected are paid to the DTRD of GRA without further delay. We further
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 91 recommended that any associated cost should be surcharged to the Heads and their accountants.
Failure to withhold 5% tax –GH¢6,467.23 392. Contrary to Section 84(2) of the Internal Revenue Act 2000, Act 592, we noted that four schools failed to withhold tax of GH¢6,467.23 from a gross amount of GH¢129,334.50 paid to some suppliers. The table below details: No. Institution Amount paid 5% Tax GH¢ GH¢ 1. Bagabaga College of 34,400.00 1,720.00 Education 2. Bunkpurugu SHS/Technical 31,250.00 1,562.50 3. E. P College of Education 55,661.50 2,783.08 4. Sawla SHS 8,033.00 401.65 Total 129,344.50 6,4,67.23
393. This occurred because management of the institutions failed to comply with the relevant tax law.
394. We urged the heads of the institutions to ensure strict compliance with the Internal Revenue Act 592.
Purchases from non-VAT registered entities -GH¢32,712.78 395. Management of three Institutions procured items worth GH¢186,930.15 from non-VAT suppliers in violation of Regulation 183(4) of the Financial Administration Regulations, 2004 (LI1802) resulting in the non-payment of VAT of GH¢32,712.78 to the State. The breakdown is as follows:
No. Institution Amount (GH¢) VAT(GH¢) 1. E.P College of Education 73,076.12 12,788.32 2. Nakpanduri Business 12,913.00 2,259.78 SHS 3. T.I Ahamadiyya SHS 100,941.03 17,664.68 Total 186,930.15 32,712.78
396. Managements’ non-compliance with the above stated regulation amounted to act of financial indiscipline.
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397. We recommended to management of the Institutions to strictly comply with the provisions of the FAR or should be sanctioned for breach of the law.
OTHERS
Failure to form Audit Reports Implementation Committee (ARIC) 398. Part III, paragraph 30(1c) of the Audit Service Act states that, “an institution, body or organization which is subject to auditing by the Auditor-General shall establish an Audit Report Implementation Committee”. Paragraph (2a) also states that, “it shall be the duty of ARIC to ensure that, the head of an institution, body or organization to which subsection (1) applies, pursues the implementation of matters in all audit reports as well as the Auditor-Generals reports”.
399. Our review of the operations of the ARICs of pre-university educational institutions in the region disclosed that the ARICs of three institutions namely, Business Senior High, Gushegu Senior High and Yagaba Senior High Schools were not functional.
400. There was no evidence that the ARICs met regularly neither were there annual reports on their activities and recommendations.
401. We urged management of the institutions concerned to ensure that their ARICs function effectively.
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UPPER EAST REGION
Introduction 402. There were 31 public sector Pre-University Educational Institutions in the Upper East Region during the 2015 financial year. These are categorized as follows: No. Type of institution Number i. Senior High Schools 18 ii. Senior High/Technical Schools 7 iii. Technical Institutions 2 iv. Special School 2 v. Colleges of Education 2 Total 31
403. Summary of significant findings and recommendations i. Four (4) schools made payments totaling GH¢177,967.90 without the support of official receipts, invoices etc. We recommended that failure to justify the expenditure, management of the institutions should be held liable to refund the amount into the institutions’ account.
ii. Management of Zamse SHS/Technical paid a total amount of GH¢148,262.00 from PTA accounts without supporting the transactions with payment vouchers and other relevant receipts, invoices and statement of accounts. We recommended that the amount should be properly accounted for otherwise head of the PTA and the treasurer be held liable for the amount.
iii. The Bolga Girls’s SHS owed utility services providers a total amount of GH¢531,472.22. 49. We recommended to management to settle the debt to prevent disconnection and disruption of academic work.
iv. Eleven institutions paid a total amount of GH¢179,071.00 to M/s Eduvid Ltd for the provision of Internet Study Mate for which the contractor failed to deliver. We recommended to the affected institutions to prevail on the Director-General of GES who contracted Eduvid Ltd to ensure delivery of the service or he should be held liable for the refund of the amount. v. Management of five (5) institutions procured goods and services amounting to GH¢454,142.43 without competitive bidding or multiple
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quotations. We advised management of the schools involved to comply with the Procurement Act 663 by obtaining at least quotations to ensure value for money otherwise future breach of the law would attract the necessary sanctions in line with the regulations.
DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 404. Estimates covering recurrent expenditures were prepared by the Institutions in the region and submitted to the Regional Directorate of Education. We noted that the Institutions were not furnished with copies of the approved estimates to guide them in controlling their expenditure. We recommended that copies or extracts of the approved estimates should be obtained to assist them in ensuring expenditure control.
State of the accounts 405. Twenty nine (29) out of the 31 institutions in the region submitted their 2015 financial statements for audit certification as at 31 March 2016 leaving two outstanding. We urged heads of the outstanding schools to submit the accounts or be sanctioned. The outstanding institutions are attached as Appendix C.
Operational results 406. The 2015 financial year’s operational results of the 29 Institutions which had their financial statements validated are summarized below showing an overall deficit of GH¢195,555.94. Account Income GH¢ Expenditure GH¢ Surplus/Deficit GH¢ General (GOG) 21,340,574.12 21,341,256.85 (682.73) Boarding/User 40,220,397.37 39,606,609.62 613,787.75 Donations/Others 1,164,092.20 1,225,580.46 (61,488.26) GET Fund 701,263.37 977,142.37 (275,879.00) HIPC 1,274,564.29 1,745,857.99 (471,293.70) Total 64,700,891.35 64,896,447.29 (195,555.94)
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Sundry debtors – GH¢4,525,519.91 407. Total debtors of the 29 Institutions which had their financial statements validated amounted to GH¢4,525,519.91 and were made up of the following: GH¢ Staff 12,308.77 Students 1,536,963.16 Others 2,976,247.98 Total 4,525,519.91
408. We recommended to the management of the Institutions to adopt a more effective strategy for the collection of outstanding students’ indebtedness and all other debts.
Sundry creditors – GH¢7,616,286.73 409. At the close of 2015 financial year, the indebtedness of the 29 Institutions to food contractors and other creditors stood at GH¢7,616,286.73. The figure comprised the following: GH¢ Food contractors 7,211,870.41 Others 404,416.32 Total 7,616,286.73
410. We advised management of the Institutions to put in place the necessary arrangement to settle their liabilities as they become due.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Unsupported Payments -GH¢177,967.90 411. Our audit disclosed that contrary to Section 16 (b) Part VI of the FAI and Regulation 39(2c) of the Financial Administration Regulations 2004 four institutions made payments amounting to GH¢177,967.90 to various suppliers and individuals without attaching supporting receipts to the relevant vouchers to authenticate the payments. The table below provides the details: Institution No. of Amounts GH¢ PV’s Gowrie SH/TS 4 57,350.15
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Zorkor SHS 6 12,380.25 Bolga SHS 4 40,557.50 Zamse 9 67,680.00 Total 23 177,967.90
412. We are of the view that these irregularities occurred due to the total disregard by the Headmasters and Accountants to the relevant rules and regulations governing the management of the school funds.
413. We recommended that failure to justify the expenditure, the Headmasters and Accountants should be held liable to refund the amount into the institutions’ account.
Repairs of official vehicle without works order and certificate of completion of work - GH¢ 27,400.00 414. During the period under review, we noted that Bolgatanga Technical Institute paid a total amount of GH¢27,400.00 for maintenance and repair works without first demanding evidence of work order and performance certificates to confirm that the works have been satisfactorily undertaken contrary to Section 16 (1a) of the FAA, 2003 (Act 654) and Section 1522 of Chapter 15 of Store Regulations, 1984.
415. We attributed the situation to management’s failure in ensuring that works order and certificate of completion was made available before payment.
416. The practice could lead to payment for work not done or shoddy work done.
417. We urged management of the school to ensure strict compliance with the Regulations.
Imprest not retired- GH¢5,000.00 418. We noted contrary to the requirement of Regulation 283 (b) of FAR 2004 that imprest of GH¢5,000.00 granted on two (2) payment vouchers to a staff of Gowrie SHS to undertake official programme was not retired as detailed below: PV & Date Payee Details AMT GH¢ Account 01 of Kanare Official visit to Accra 4,000.00 Donation 20/10/15 Crenstsil and others
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04 of Kanare Petty school 1,000.00 Donation 27/10/15 Crenstsil transactions and others Total 5,000.00
419. The lapse in our view was attributed to the heads failure to enforce the regulations underlying the advance of imprest to ensure that the holders retired them fully.
420. In the absence of any proof of evidence to show that the amount was used in the interest of the institutions, we recommended that the imprest amount should be treated as personnel advances to the imprest holder and recovered through deductions at source.
Payment Partially Accounted for -GH¢7,400.00 421. Notwithstanding Section 39 (2) (c & d) of the Financial Administration Regulation L.I. 1802 of 2004, we noted at Zorkor Senior High School that out of a total amount of GH¢18,975.00 paid to three (3) officers on four (4) payment vouchers to perform official assignments only GH¢11,575.00 was accounted for with relevant receipts and statements of accounts, leaving an outstanding balance of GH¢7,400.00 not accounted for as detailed in the table below: PV. No. Date Payee Item Amount Paid Difference GH¢ GH¢ 02/03/15 12/03/15 Nlaare Building 370.00 170.00 200.00 Charles materials 03/03/15 17/03/15 Ayamdor Staff 10,140.00 8,986.00 1.154.00 John incentive 01/04/15 10/04/15 Nlaare Building 4,313.00 2,419.00 1,894.00 Charles materials 03/10/15 26/10/15 Janu- Building 4,152.00 - 4,152.00 Brown materials Agana Total 18,975.00 11,575.00 7,400.00 422. The anomaly was due to failure of the Bursar to ensure that expenditures were fully accounted for.
423. We recommended to management to ensure that the amount of GH¢7,400.00 was accounted for by the officers involved or treated as a loan to the officers and recovered.
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Withdrawals from PTA Account not Accounted for-GH¢148,262.00 424. Our audit disclosed that total amount of GH¢148,262.00 was withdrawn from the Zamze Technical school PTA account without providing receipt as well as disclosing the purpose for which the monies were used for.
425. This occurred as a result of management failure to ensure that the withdrawals were spent as intended and completely documented, a situation which could lead to loss of the Association’s funds.
426. We urged management to ensure the rendering of full accounts on the amount withdrawn together with the relevant receipts for our inspection failure of which the amount should be recovered from the treasurer.
Huge Cash transactions - GH¢50,404.00 427. Regulation 48 (1b) of the FAR, 2004 states that “A head of department shall ensure that cash holdings are kept to the absolute minimum, consistent with the efficient discharge of public financial business, by making payment by cheques wherever possible.
428. During our review of the financial records of Sandema SH/T School we observed that the schools used cash instead of cheques to make payments to suppliers for goods and services totaling GH¢50,404 .00 without any justifiable reasons.
429. We are of the view that these irregularities occurred due to total disregard by the Heads and their Accountants of the defaulting Institutions to Regulation 48(1b) of the FAR 2004.
430. We advised management of the schools to desist from such practice and ensure that cash holdings are kept to the barest minimum. Outstanding Utility Bills: GH¢531,472.22 431. Section 31 Part VI of the Financial Administration Regulation 2004 LI 1802 states that all claims against an institutions funds shall be dealt with promptly, and the relevant payment voucher completed and paid without delay. Payment for services rendered and supplies delivered under contract shall be made according to the terms of the contract, if no contract exists, payment shall be made not later than the month following that in which the expenditure was incurred in respect of all
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 99 terms not under dispute. All payments shall so far as possible, be made in the financial year to which they relate.
432. We noted that Bolga Girls’ school owed utility service providers a total amount of GH¢531,472.22 as at October 2015 as detailed below;
Volta River Authority: GH¢ 455,319.96 Ghana Water Company: GH¢ 76,152.26 Total: GH¢ 531,472.22
433. This was due to management inability to pay the utility bills without government support which has thus accumulated to this amount. This could lead to disconnection of utility services leading to disruption of academic work
434. We recommended to management to liaise with the Ghana Education Service to seek government assistance to settle the debt to prevent disconnection and disruption of academic work.
PROCUREMENT AND STORES IRREGULARITIES
Payments for internet studies without associated benefits – GH¢179,071.00 435. Section 16 (1) of the FAA, 2003 (Act 654) requires that payment for goods and services should be made only when the goods have been supplied and service rendered.
436. In spite of the above requirement, we noted that the Director-General of Ghana Education Service awarded a contract to Eduvid Education Ghana Ltd for the installation of an Internet Study Mate (ISM) platform for eleven schools. We observed that the contractor had been fully paid the total contract value of GH¢179,071.25 though the contract had not been executed. The table below shows the amount paid by the schools concerned to the supplier: School Amount paid (GH¢) Navrongo Senior High School 27,380.00 St. John’s Integrated Senior High/Tech. School 4,275.00 Chiana Senior High School 18,340.00 Awe Senior High/Technical School 18,310.00 Fumbisi Senior High/Agric School 20,970.00
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Sandema Senior High School 10,045.00 Sandema Senior High/Technical School 51,725.00 Paga Senior High School 2,985.00 Mirigu Senior High School 4,765.00 Sirigu Senior High School 16,500.00 O.L.L Girls Senior High School 3,776.00 Total 179,071.00
437. We urged the heads of the schools to prevail on the Director-General of GES to pursue Eduvid Education Ghana Ltd to install the ISM platform in the affected schools failure of which he should be surcharged for the recovery of the loss.
Uncompetitive procurements – GH¢454,142.43 438. To ensure that the most economical prices for goods and services are obtained, Section 43 (1) of Part IV of the Public Procurement Act (PPA) 2003 (Act 663), requires that procurement entities request for at least three quotations from different sources when making procurements.
439. Contrary to this provision, we noted that 11 schools listed in the table below procured goods and services totaling GH¢454,142.43 without obtaining alternative price quotations from other sources.
Name of Institution No. of PV’s Amount GH¢ Zamse Senior High 6 51,740.00 Gbewaa College of Education 4 15,814.00 Notre Dame SHS 9 57,460.75 Sadema SH/TS N/A 127,622.62 Chiana SHS 20 201,505.06 Total 49 454,142.43
440. To ensure that value for money is obtained, we advised management of the schools involved to comply with the Procurement Act 663 by obtaining at least three quotations to ensure value for money otherwise future breach of the law would attract the necessary sanctions in line with the regulations.
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Purchases not Supported with Stores Receipt Voucher- GH¢66,749.92 441. Our audit disclosed that notwithstanding Regulation 39(2c) of the Financial Administration Regulations, 2004 Gowrie SH/Tech made payments for foodstuff amounting to GH¢66,749.92 to some suppliers without attaching supporting receipts to the relevant vouchers to authenticate the payments. The table below provides the details
PV. No. Date Payee Amount(GH¢) 16/5/15 29/5/15 Samwaff Ent. 10,732.92 03 3/11/15 Iddrisu Umar 27,270.00 05 3/11/15 Iddrisu Umar 28,747.00 Total 66,749.92
442. Weak supervision of the procurement process and weak accounting controls in our view were noted as the cause of this irregularity.
443. We recommended that the head and accountant should provide evidence of the receipt and use of the items otherwise they should refund the amount into the school’s account.
TAX IRREGULARITIES
Failure to withhold 5% tax on payments– GH¢8,209.80 444. Contrary to Section 84 (2) of the Internal Revenue Service (IRS) Act, 2000 (Act 592), we noted that four schools procured items worth GH¢121,536.94 and failed to deduct the required 5% tax of GH¢8,209.80 as detailed below: School Pv’s Amt GH¢ 5% Tax GH¢ Zorkor SHS 5 9,173.00 458.65 Zamse SH/TS 7 57,980.00 2,899.00 Gbewaa College of Edu. 4 11,724.94 586.25 Sadema SH/TS 5 42,659.00 4,265.90 Total 21 121,536.94 8,209.80
445. In our view this irregularity occurred due to poor management attitude in ensuring the enforcement of the tax laws.
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446. We urged heads of the Institutions to ensure strict compliance with the above stated regulation. We also recommended that in future management should apply sanctions against officers who breach this tax provision.
Non remittance of 5% withholding tax - GH¢503.21 447. Contrary to Section 87 (1)of the Internal Revenue Service Act (Act 592), we noted that management of Gbewaa College of Education failed to remit 5% withholding tax deducted on seven (7) payment vouchers totaling GH¢503.21 to the Domestic Tax Division of the Ghana Revenue Authority.
448. We attributed the lapse to failure of the management to comply with the Internal Revenue Service Act, 2000 (Act 592) Section 87 (1).
449. We recommended to management to remit the amount of GH¢ 503.21 to Ghana Revenue Authority Domestic tax Division without further delay.
Failure to obtain VAT invoices/receipts to substantiate payment-GH¢5,317.00 450. Our audit revealed that management of Sandema SH/Tech school procured goods and services totaling GH¢31,276.69 which included vat tax of GH¢5,317 .00 but failed to obtain vat invoice to substantiate the payment in contravention of Section 19(1) of the VAT Act, 1998(Act 546).
451. As a result the payee is not bound to remit the VAT amount to the tax authorities leading to the loss of tax revenue to the state.
452. We recommended to management to obtain the VAT invoice from the payee or recover the money and pay same into the school’s account.
OTHERS
Non-embossment of assets - GH¢12,400.00 453. Regulation 1711 of Stores Regulations (1984) states that government stores shall in all cases be marked for purposes of easy identification.
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454. Our inspection of assets of Gowrie Senior High/Technical School revealed that management failed to emboss ten (10) computers and other items valued at GH¢12,400.00 with the school’s identification marks.
455. We recommended to management of the school to ensure that all equipment were embossed with unique identification marks to safeguard them against pilfering and loss.
Failure to return school’s textbooks 456. Chapter 1 section 0105 of the Stores Regulations 1984 enjoins a head of department to be accountable for the proper care, custody and use of public supplies to ensure economy, efficiency and effectiveness.
457. We noted on the contrary that 13 past students and a teacher of Chiana SHS who were loaned various textbooks from the school library failed to return 15 textbooks after completion of their courses of study/teaching.
458. Failure of the Librarian and management of the school to recover the library books from the students and teacher after completion of schooling/teaching caused the lapse. This would deny others the opportunity of benefiting from the books.
459. We recommended to management to retrieve all the books or the value from the past students and the tutor.
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UPPER WEST REGION
Introduction 460. During the year under review, the region’s work plan included the audit of 28 Pre-University Educational Institutions as detailed below: Type Of Institution No Senior High Schools 18 Senior High Technical Schools 3 Technical Schools 3 Colleges Of Education 2 Special Schools 2 Total 28
461. Summary of significant findings and recommendations i. We noted that out of an amount of GH¢28,208.00 advanced to staff of six schools, only GH¢3,750.00 (13.3%) had been recovered. We recommended that management should recover the amount from the affected staff into the schools accounts to prevent any losses.
ii. Our audit revealed that an amount of GH¢47,698.75 paid by three schools to service providers lacked the relevant supporting documents for authentication. We recommended that the Heads and Accountants of the schools should refund the amount into the schools’ account in the event of failure to provide the relevant documents for authenticating the payments.
iii. Out of an amount of GH¢17,691.00 granted to a staff of Islamic Senior High School, Wa to undertake an official programme, only GH¢4,267.00 had been retired after completion of the programme, leaving a balance of GH¢13,424.00 not retired. We recommended that the outstanding balance of GH¢13,424.00 should be treated as a personal advance to the imprest holder and recover accordingly for his failure to retire fully the imprest amount.
iv. Six institutions paid a total amount of GH¢107,059.50 to M/S Eduvid Ltd and HSDPA Wireless Gateway for the provision of Internal Study Mate for which the Contractor failed to deliver. We recommended that the affected institutions should prevail on the Director General of GES who contracted
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Eduvid Ltd and HSDPA Wireless Gateway to ensure the delivery of the service or he should be held liable for the refund of the amount.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Status of Accounts 462. During the year under review 28 educational institutions were operating within the region. Out of this number the accounts of 24 schools representing 85.7% received audit certification with four schools outstanding which are attached to this report as Appendix C.
Estimates 463. All the schools in the region failed to prepare estimates of income and expenditure for the year in contravention of section 1 of Part II of the Financial and Accounting Instructions for Secondary Schools, Training College’s and Educational Units. We recommended compliance with the above quoted regulation.
Operational Results 464. During the year under review, the total income of the 24 schools whose accounts were audited was GH¢81,462,453.01. The corresponding expenditure totaled GH¢77,408,603.84 resulting in an overall surplus of GH¢4,053,849.17 as shown below: Account Income GH¢ Expenditure Surplus GH¢ Deficit GH¢ GH¢ Boarding 22,994,255.12 19,067,884.27 3,926,370.85 User 14,281,214.33 14,384,238.37 103,024.04 GOG-Adm 42,827,551.08 42,531,311.36 296,239.72 HIPC 1,140,104.95 1,334,098.44 193,993.49 Donations 92,520.90 26,575.00 65,945.90 Others 126,806.63 64,496.40 62,310.23 Total 81,462,453.01 77,408,603.84 4,350,866.70 297,017.53
Sundry Debtors-GH¢7,554,321.92 465. The indebtedness of students to the institutions at the close of the year totaled GH¢1,598,325.35. Other debtors were GH¢42,863.20 unpaid staff advances and
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GH¢5,913,133.37 student bursaries yet to be received from the Scholarship Secretariat. We urged management to put in place effective measures to improve their debt collection for smooth running of the institutions. The details are shown in appendix D8.
Supply Credtiors-GH¢5,234,282.62 466. Supply Creditors of the twenty-four schools at the end of the year amounted to GH¢5,234,282.62. The amount is owed to suppliers of foodstuffs, stationery and other suppliers. Management was advised to ensure payment of the debt as soon as practicable for the avoidance of any legal tussles. Details are shown in Appendix E8.
Student Creditors-GH¢28,295.16 467. At the close of the year ended 31December 2015 the 24 institutions that submitted their financial statements reported student creditors of GH¢28,295.16. We recommended early settlement of the debts.
Other Creditors-GH¢17,436.00 468. The amount of GH¢17,436.00 was owed to the Teacher Education Unit by Tumu College of Education for the supply of textbooks to the College. We recommended the early payment of the debt.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Outstanding Staff Advances – GH¢24,458.00 469. We noted that contrary to Section 110 of the FAI for Schools, heads of the following six (6) schools failed to recover advances totaling GH¢24,458.00 out of a total amount of GH¢28,208.00 granted to their staff during the period under review.
Name of School Amount Amount Balance Granted Recovered GH¢ GH¢ GH¢ Wa Senior High School, Wa 4,950.00 1,400.00 3,550.00
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Islamic Senior High School, Wa 1,780.00 450.00 1,330.00 St. Basilides’ Tech./Voc. 990.00 - 990.00 Training Institute, Kaleo Kanton Senior High School, 1,140.00 - 1,140.00 Tumu Hilla Liman Senior High School, 1,100.00 200.00 900.00 Gwollu Tumu Senior High School, 18,248.00 1,700.00 16,548.00 Tumu Total 28,208.00 3,750.00 24,458.00
470. Management of the schools failed to enforce recovery of the amounts from the officers hence the lapse.
471. We recommended that management of the schools should recover the amount from the affected staff without further delay into the schools accounts to prevent any losses.
Unacquitted Payments –GH¢47,698.75 472. We noted that in violation of Section 16(6) of Part VI of the Financial and Accounting Instructions for Schools and Colleges, the underlisted three (3) schools made payments totaling GH¢47,698.75 to service providers but failed to obtain official receipts, invoices etc. to properly acquit the payment vouchers. Name of School Amount GH¢ Islamic Senior High School, Wa 6,976.00 St. Basilides Tech/Voc. Training School, 8,635.75 Kaleo N. J. A. College of Education, Wa 32,087.00 Total 47,698.75
473. The lapse was due to failure of the Heads and the Accountants of the schools to ensure that the payment vouchers were fully authenticated before approving and authorising for payment. As a result we could not vouch whether the payments were made to the intended payees.
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474. We recommended that in the absence of the receipts and invoices among others to authenticate the payments, the amount should be recovered from the Heads and Accountants of the school into the schools accounts.
Unretired Imprest – GH¢13,424.00 475. Contrary to Section 283 (6) of the FAR, 2004, we observed that out of a total amount of GH¢17,691.00 released to a staff of the Islamic Senior High School, Wa to undertake an official programme, only GH¢4,267.00 was retired after completion of the programme leaving a balance of GH¢13,424.00.
476. The anomaly was as a result of failure of head of the Institution to ensure that staff retired imprest amounts after the activities for which the amounts were released had been carried out. This could lead to the diversion of imprest balances for private use.
477. We recommended that the outstanding balance of GH¢13,424.00 should be treated as personal advances to the imprest holder and recovered accordingly for the failure to retire fully the imprest amount.
PROCUREMENT AND STORES IRREGULARITIES
Payment for Internet Services not Provided – GH¢107,059.50 478. Section 16 (1) of the FAA, 2003 (Act 654) requires that payment for goods and services should be made only when the goods have been supplied and service rendered.
479. In spite of the above requirement, we noted that the Director-General of Ghana Education Service awarded a contract to Eduvid Education Ghana Ltd HSDPA Wireless Gateway for the installation of an Internet Study Mate (ISM) platform in six schools. We observed that the contractor had been fully paid the total contract value of GH¢107,059.50 though the contract had not been executed. The table below shows the amount paid by the schools concerned to the supplier:
Name of School Name of Service Amount provider Paid GH¢ Daffiama Senior High School Eduvid Educ. Gh. Ltd. 15,797.00 Piina Senior High School HSDPA Wireless 10,420.00 Gateway
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St. Francis Girls Senior High HSDPA Wireless 18,120.00 School Gateway Wa Senior High/Technical Eduvid Educ. Gh. Ltd. 32,565.00 School Jirapa Senior High School HSDPA Wireless 14,910.00 Gateway Ullo Senior High School HSDPA Wireless 15,247.50 Gateway Total 107,059.50
480. We urged the Director-General to pursue Eduvid Education Ghana Ltd and HSDPA Wireless Gateway to install the ISM platform in the affected schools failure of which he should be surcharged for the recovery of the loss.
Purchases not routed Through Stores-GH¢13,091.00 481. The underlisted three (3) schools failed to account for store items valued at GH¢13,091.00 in either Store Receipt Vouchers or the store ledgers as evidence of receipt contrary to Section 0315 of Store Regulation 1984. Name of school Value of stores GH¢ Lassia Tuolu Senior High School 4,389.00 Kaleo Senior High Technical School 4,549.00 Ullo Senior High School 4,153.00 Total 13,091.00
482. This in our view could result in the payment for items not delivered and diversion of stores for personal use. 483. We recommended that the items should be accounted for failure of which the heads and accountants of the schools should be made to refund the amount.
TAX IRREGULARITIES
Taxes withheld not remitted -GH¢4,081.50 484. In contravention of relevant provision of the tax law, the Islamic Senior High school failed to transfer to the Domestic Tax Revenue Division (DTRD) of GRA total tax of GH¢4,081.50 deducted as withholding taxes from payments to suppliers.
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485. We recommended that the heads of the schools should ensure that all taxes collected are paid to the DTRD of GRA without further delay.
OTHERS
Non Establishment of Audit Report Implementation Committees (ARIC) 486. Section 30 of the Audit Service Act, 2000 (Act 584) require all MDAs and Institutions to establish Audit Report Implementation Committees (ARICs). On the contrary, we observed that the following three schools failed to establish ARICs in their schools.
Name Of School Location Wa Senior High School Wa Funsi Senior High School Funsi Daffiama Senior High School Daffiama
487. As a result, recommendations made in audit and other monitoring reports were not addressed and implemented in these institutions to ensure sound and prudent management of resources.
488. We advised heads of the schools to ensure the establishment of the committees in their schools.
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VOLTA REGION Introduction 489. The Volta Region was responsible for the audit of 96 Pre-University Educational Institutions during the 2015 fiscal year. A breakdown of the institutions is as follows: Type of Institution Number Senior High Schools 55 Senior High Technical Schools 26 Community Senior High Schools 1 Colleges of Education 7 Technical College of Education 3 Agric. Senior High School 1 Special Schools 3 Total 96
490. Summary of Significant Finding sand Recommendations i. The authenticity of payments totaling GH¢191,665.20 made by six institutions could not be confirmed due to the absence of supporting documents. We recommended that in the absence of justification of the expenditure the heads and their accountants of the schools should refund the amount into the institutions’ account.
ii. Our review showed that Eduvid Company, a contractor who was engaged by the Director-General of Education to supply internet connectivity in Aveyime-Battor Senior High Technical School failed to do so despite being paid a total amount ofGH¢2,980.00 in Aveyime-Battor Senior High Technical School by the school. We recommended that the management should prevail on the Director-General of Education to ensure that Eduvid Company honours his obligation failure of which he should be surcharged.
iii. Contrary to Section 43 (1) of the Public Procurement Act 2003 (Act 663) management of three schools procured items valued at GH¢357,841.46 without obtaining alternative price quotations. We recommended to management of the schools to comply with the provision of the Act 663.
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DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
State of Accounts 491. Eighty out of the ninety-six institutions that operated in the region submitted financial statements for 2015 for validation.
492. We recommended that management of the defaulting institutions should comply with Part V Section 41 of the Financial Administration Act 2003, (Act 654) by submitting the financial statements within three months after the end of the financial year.
Operational Results of the Schools 493. The operations of the eighty (80) institutions whose accounts were validated in 2015 resulted in a deficit of GH¢474,895.69. The details are furnished below:
Account Income GH¢ Expenditure GH¢ Surplus/Deficit GH¢ GOG 107,190,406.46 107,191,572.10 (1,165.64) Boarding User 68,721,774.53 68,928,259.05 (206,484.52) Fees GETFUND/HIPC 4,616,837.33 5,191,334.60 (574,497.27) Donation & 6,024,388.90 5,717,137.16 307,251.74 Others Total 186,553,407.22 187,028,302.91 (474,895.69)
Sundry Debtors –GH¢8,148,424.56 494. The overall balance of the debtors accounts of the eighty (80) institutions as at 31 December 2015 was GH¢8,148,424.56. The breakdown of the debtors figure is shown below. Details of the assets are shown in Appendix “D9” attached to this report. Amount GH¢ Student Debtors 7,640,898.63 Staff Debtors/Advance 157,602.33 Other Debtors 349,923.60 8,148,424.56
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Sundry Creditors - GH¢10,635,374.97 495. Total liabilities of the 80 institutions as at 31 December 2015 stood atGH¢10,635,374.97 are as shown below:
Amount GH¢ Domestic Tax Revenue Division 40,036.36 Student Creditors 795,958.29 Suppliers 9,799,380.32 10,635,374.97
496. The institutions were advised to honour their obligations promptly in order to maintain the trust and confidence of their creditors.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Unsupported PVs: GH¢191,665.20 497. We could not confirm the authenticity of payments totaling GH¢191,665.20 by six (6) institutions due to the absence of supporting documents to substantiate the payments contrary to Section 39 (2c) of the Financial Administration Regulation (FAR) 2004 (LI 1802) and Sections 10 and 16 of Part VI of the Financial and Accounting Instructions for Secondary Schools and Colleges. Listed below are the six (6) institutions that flouted the above regulations: No. Name of Institution Amount GH¢ 1 Nkwanta Senior High School, Nkwanta 28,066.00 2 Kpassa Senior High Technical School, Kpassa 55,399.00 3 Aveyime-Battor Senior High Technical School, 6,555.00 Aveyime 4 St. Teresa’s College of Education, Hohoe 14,374.50 5 Keta Senior High Technical School, Keta 66,643.70 6 Anlo Senior High School, Anloga 20,627.00 Total 191,665.20
498. Managements’ failure to adhere to procedures and regulations spelt out in the Accounting Manuals and Financial Regulations accounted for this irregularity.
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499. The absence of relevant expenditure documents such as invoices, receipts, etc raised doubts about the authenticity of the transactions and could lead to misappropriation of funds. We could therefore not determine whether the amount was actually used for what it was budgeted for and the intended purposes.
500. We recommended that in the absence of justification of the expenditure the heads and their accountants of the schools should refund the amount into the institutions’ account.
Un-receipted payments-GH¢120,613.50 501. Our audit disclosed that contrary to Regulation 39(2c) of the Financial Administration Regulations, Ntruboman Senior High School, Brewaniase (GH¢99,514.50) and Volta School for the Deaf, Hohoe (GH¢21,099.00) failed to demand official receipts to cover a total amount of GH¢120,613.50 paid for various transactions.
502. We attributed the lapse to lack of commitment of the schedule officers whose duty was to enforce the regulation. This could lead to payment to unauthorized persons or diversion of school funds for private use.
503. We recommended that failure to properly receipt the payment, the paying officers should be held liable to refund the amount into the schools accounts.
Unrecovered Salary Advances - GH¢29,085.00. 504. We noted that management of Keta Senior High Technical and Vakpo Senior High Schools failed to recover salary advances totaling GH¢29,085.00 granted to twenty-five (25) members of staff during the period reviewed in contravention of Section 113(1) of the Financial Administration Regulation (FAR) 2004 (L.I. 1802) and Part IV, Section 104 of the same FAR , The table below provides the details:
No. No. of Amount Amount Unpaid Name of School Staff Granted Paid Balance GH¢ GH¢ GH¢ 1 Keta Senior High Technical 24 28,285.00 - 28,285.00 School, Keta 2 Vakpo Senior High School, 1 800.00 - 800.00 Vakpo Total 25 - 29,085.00
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505. We recommended that management should institute appropriate action for recovery without any further delay to enable others benefit from the facility.
Payment for Repair Services without Works Order– GH¢47,929.66 506. In contravention of Section 16 (1a) of the FAA, 2003 (Act 654) and Section 1522 of Chapter 15 of Store Regulations, 1984 , we noted contrary to the Regulation that three (3) institutions paid for the repair of vehicles to the tune of GH¢47,929.66 without first demanding evidence of works order and performance certificates certifying work done. Details are provided below:
No. Name of School Amount (GH¢) 1. Nkwanta Senior High School, 12,898.00 Nkwanta 2. Leklebi Senior High School, 1,544.00 Leklebi 3. St. Teresa’s College of Education, 33,487.66 Hohoe Total 47,929.66
507. In the absence of works order and performance certificates we could not confirm whether the schools obtained value for money for the amounts paid.
508. We urged management of the schools involved to ensure compliance with the Regulations.
PROCUREMENT AND STORES IRREGULARITIES
Payment For Internet Study Mate Not Delivered: GH¢2,980.00 509. Section 16 (1) of the FAA, 2003 (Act 654) requires that payment for goods and services should be made only when the goods have been supplied and service rendered.
510. In spite of the above requirement, we noted that the Director-General of Ghana Education Service awarded a contract to Eduvid Education Ghana Ltd for the installation of an Internet Study Mate (ISM) platform in Aveyime-Battor Senior High
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Technical School. We observed that the contractor had been fully paid the total contract value of GH¢2,980.00 though the contract had not been executed.
511. We recommended that management should prevail on the Director-General of Education to ensure that Eduvid Company honours his obligation failure of which he should be surcharged.
Purchases without alternative price quotations – GH¢357,841.46 512. Contrary to Section 43 (1) of Part IV of the Public Procurement Act 2003 Act 663, three (3) schools made purchases totaling GH¢357,841.46 without obtaining alternative quotations from different suppliers to ensure purchases from the most favourable sources. Details are provided below: No. Name of School Amount GH¢ 1 St. Teresa College of Education, Hohoe 51,633.75 2 Anlo Senior High School, Anloga 232,033.36 3 Keta Business College, Keta 74,174.35 Total 357,841.46
513. The anomaly was as a result of managements’ disregard for the Procurement Act 663 thereby making the procurement transactions uncompetitive.
514. We advised management of the schools to ensure that all future purchases are made with strict compliance to the procurement law to obtain value for money.
Purchases not routed through stores – GH¢812,639.50 515. Part IV, Section 35(2a) of the Financial Administration Act (FAA) 2003,(Act 654) states “Accountability is discharged when Government stores have been consumed in the course of public business and records are available to show that Government stores have been consumed”.
516. Contrary to the above regulations, four (4) schools failed to route items worth GH¢812,639.50 procured through the stores during the period under review. Details are provided below:
No. Name of School Amount GH¢ 1 Kpassa Senior High Technical School, Kpassa 623,537.50 2 Ntruboman Senior High School, Brewaniase 30,679.00
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3 Keta Senior High Technical School, Keta 56,200.00 4 Anlo Senior High School, Anloga 02,223.00 Total 812,639.50
517. In view of the failure of management of the schools concerned to adhere to the regulations, we were unable to verify the receipt and usage of the items procured.
518. We recommended that in the absence of accountability for the receipt and issue to the benefit of the Institutions of all items procured the Heads and their Accountants should be held liable for refund of the amount into the Institutions’ account. Fuel Purchases not recorded in Vehicle Log Books- GH¢15,769.73 519. Contrary to Section 64 of the FAI, fuel purchases totaling GH¢15,769.73 made by two (2) schools were not recorded in the various vehicle log books of the schools as having been of benefit to the institutions. Below are the details. No. Name of School Amount GH¢ 1 Ntruboman Senior High School, Brewaniase 9,253.58 2 Kpassa Senior High Technical School, Kpassa 6,516.15 Total 15,769.73 520. As a result of this irregularity, we were unable to establish the genuineness of the purchases and consumption of the fuel procured. The irregularities in our view were attributable to inadequate controls exercised over the drivers.
521. We recommended that the managements should ensure effective supervision of the drivers.
PAYROLL IRREGULARITIES
Unearned Salaries – GH¢30,313.03 522. Contrary to Regulations 297 and 298 of FAR, 2004, we noted that three schools paid unearned salaries totaling GH¢30,313.03 to some separated staff during the period under review. The table below provides the details:
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No. No. of Amount of Name of School Staff Unearned Salary (GH¢) 1 Akatsi College of Education 1 1,154.85 2 Klikor Senior High Technical School, 1 23,872.43 Klikor 3 Weta Senior High School, Weta 2 5,285.75 Total 4 30,313.03
523. This failure was attributed to delays by Heads of schools in promptly notifying serving banks of separated staff to freeze and ensure the transfer of their unearned salaries into the Consolidated Fund.
524. We urged all Heads of institutions to take advantage of the ESPV facility introduced by CAGD to manage their payroll and ensure occurrence of unearned salaries are minimised.
We also recommended that the heads of the schools should ensure full recovery of the total unearned salaries of GH¢30,313.03 into the Consolidated Fund.
TAX IRREGULARITIES
Purchases from Non-VAT entities – GH¢1,083,250.31 525. Section 30 (2) of the FAA, 2003 (Act 654) requires procurement entities to ensure that goods and services are procured from only VAT registered entities.
526. We noted during our review that five institutions procured items to the tune of GH¢1,083,250.31 from non-VAT registered entities resulting in the non-payment of VAT amounting to GHc134,702.72 as shown below: No. Name of School Amount VAT GH¢ GH¢ 1 Kpassa Senior High Technical School, Kpassa 538,905.80 94,308.52 2 St. Mary’s Senior High School, Hohoe 98,811.50 17,292.01 3 St. Teresa’s College of Education, Hohoe 45,263.71 7,921.15 4 Anlo Senior High School, Anloga 378,386.20 11,351.50
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5. Volta School for the Deaf, Hohoe 21,883.10 3,829.54 Total 1,083,250.31 134,702.72
527. To prevent the loss of government revenue, we recommended that the Heads of Institutions should comply with the VAT law on procuring store items and act accordingly.
Failure to deduct withholding taxes – GH¢20,083.21 528. Contrary to Section 84 (2) of the Internal Revenue Service (IRS) Act, 2000 (Act 592), we noted that eight schools procured items worth GH¢401,663.85 and failed to deduct the required 5% tax of GH¢20,083.21 as detailed below: No. Name of Institution Amount Paid 5% WHT GH¢ GH¢ 1 Afife Senior High Technical School, 26,518.00 1,325.90 Afife 2 St. Teresa’s College of Education, 26,421.00 1,321.05 Hohoe 3 Volta School for the Deaf, Hohoe 27,808.70 1,390.44 4 Nkonya Senior High School, 172,513.00 8,625.65 Nkonya 5 Vakpo Senior High School, Vakpo 95,706.65 4,785.33 6 Kpando Senior High School, 52,696.50 2,634.83 Kpando Total 401,663.85 20,083.21
529. In our view this irregularity occurred due to poor management attitude in ensuring the enforcement of the tax laws. We recommended that the Heads of Institutions should comply with the above stated regulations and act accordingly.
Non-remittance of withholding tax – GH¢31,661.52 530. The management of six (6) institutions failed to remit to the Domestic Tax Revenue Division (DTRD) of GRA a total tax amount of GH¢31,661.52 deducted at source after making total payment of GH¢624,670.37 to suppliers and allowances to Board members in contravention of Section 87 (1) of the IRS Act, 2000 (Act 592). The amount due from the board members was GH¢428.00 and suppliers was GH¢31,233.52 as detailed below in tables A & B.
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Table “A” No. Name Of Institution Amount 5% WHT Paid GH¢ GH¢ 1 Kpassa Senior High Technical School, 276,636.80 13,831.84 Kpassa 2 St. Teresa’s College of Education 14,264.00 713.20 3 Volta School for the Deaf, Hohoe 23,506.65 1,175.33 4 Leklebi Senior High School, Leklebi 2,273.92 113.70 5 Bishop Herman College, Kpando 96,759.00 4,837.95 6 Vakpo Senior High School, Vakpo 211,230.00 10,561.50 Total 624,670.37 31,233.52
Table ‘B’ No. Name Of Institution Amount 10% WHT Paid GH¢ GH¢ 1 Leklebi Senior High School, Leklebi 4,280.00 428.00 Total 4,280.00 428.00 Grand Total (Tables A+B) 628,950.37 31,661.52
531. We recommended that the heads of the schools should ensure that all taxes collected are paid to the DTRD of GRA without further delay failure of which they should be surcharged.
OTHERS
Unreturned library books - 31 532. We noted in contravention of Part IX Section 35 of the Financial and Accounting Instructions for Secondary Schools, Training Colleges and Educational Units that 31 library books borrowed by students and tutors of the under mentioned institutions had not been returned to the school library.
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No. Institution No. of No. of persons books borrowed 1 Nkwanta Senior High School, Nkwanta 6 16 2 St. Teresa’s College of Education, Hohoe 12 15 Total 18 31
533. These acts of behavior could deplete the stock of books at the schools if not checked.
534. To ensure that others benefitted from the use of the books, we recommended that management should retrieve all unreturned library books or the value from the defaulters. Also, management should institute control mechanisms whereby all library books shall be returned on the stipulated dates to avert recurrence of this situation.
535. Among the duties of a head of department as enshrined in Regulation 2(h) of the Financial Administration Regulation (LI.1802) is the obligation of the head of government department to preserve in good order and secure the economical use of all equipment and stores used by the department.
536. Our audit of assets of Mafi-Kumase Senior High Technical School revealed that, two “Better Ghana Agenda” Laptops were missing from the computer laboratory but no official report was made to the management for action.
537. The head of department explained that he left for the house, and on return he noticed that two of the laptops were missing.
538. The security breach was attributed to failure of the Head of Department to ensure that the computer laboratory was well secured before leaving for the house.
539. Failure to officially report the theft to management was an indictment of the Head of Department.
540. We recommended that the missing laptops should be replaced by the Head of Department, since his negligence caused the anomaly. Management said “the head of the I.C.T department assured them of replacement when the items are not found.
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WESTERN REGION
Introduction 541. During the year52 Pre-University Educational Institutions operated in the Western Region and are categorized as follows:
No Type of Institution No. 1 Senior High Schools 32 2. Senior High Technical Schools 13 3. Colleges of Educations 3 4. Technical Institutions 2 5. Special Schools 2 Total 52 ===
542. Summary of significant findings and recommendations i. Management of two institutions overpaid their suppliers a total amount of GH¢10,501.00. We recommended to management to strengthen their supervisory role and also recover the amount from the payees into the Institutions’ accounts, failure of which the responsible officers should be surcharged.
ii. Six schools failed to support payments amounting to GH¢105,881.88 with expenditure documents contrary to Section 39 (2 c) of the FAR 2004. We recommended that failure to properly support the payments with the necessary expenditure documents, the Authorising and Approving Officers should be held to refund the amount involved into the schools accounts.
iii. Management of St. Augustine Senior High School, Bogoso paid an amount of GH¢4,425.30 to Eduvid Ghana Ltd. for the provision of an IT program called “Study Mate” in the School for students but was not provided. We recommended that the management should prevail on the Director-General of Education to ensure that Eduvid Company honours his obligation failure of which he should be surcharged.
iv. Contrary to Section 43 (1) of the Public Procurement Act 2003 (Act 663) management of four schools procured items valued at GH¢761,361.81
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without obtaining alternative price quotations. We recommended to management of the schools to comply with the provision of the Act 663.
v. Contrary to Regulation 183(4) of the FAR which requires public Institutions to procure goods and services from only VAT registered entities, three institutions procured goods worth GH¢305,720.03 from Non-VAT registered entities. We recommended adherence to the above quoted regulation to stem tax revenue losses to the State.
DETAILS OF FINDINGS AND RECOMMENDATIONS
FINANCIAL REPORTING
Estimates 543. Government of Ghana Funds released quarterly by the Regional Director of Education and Internally Generated Funds constituted the major sources of funds for the operational activities of the Institutions. Estimates generated by some of the Schools and submitted to the Regional Directorate of Education were not approved by their respective Board of Governors contrary to Part II Section 1 of the FAI. We recommended that all estimates should pass through the Board of Governors for their approval.
State of the Accounts: 544. Forty-eight out of the 52 Institutions representing 92.31% prepared and submitted their Financial Statements for audit validation in line with Section 41(1a) of the Financial Administration Act 2003 (Act 654) which require Government Institutions to prepare and submit their annual financial statements to the Auditor- General within three months after the end of the year to which the accounts relate for validation. The 4 Institutions who were unable to submit their financial statements for audit validation are attached as Appendix ‘C’.
Operational results 545. The 48 Institutions whose Financial Statements were validated received a total income of GH¢136,224,525.40. The corresponding total expenditure stood at GH¢136,203,284.22 resulting in a net operating surplus of GH¢21,241.18 as summarized below:
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Account Income Expenditure Surplus/Deficit GH¢ GH¢ GH¢ Government 68,827,627.36 68,826,982.36 645.00 Grant Boarding/User 48,451,054.77 48,767,360.26 (316,305.49) fee HIPC/GETFund 3,576,094.67 3,791,369.79 (215,275.12) Donation 1,839,858.09 1,776,899.48 62,958.61 Miscellaneous 13,529,890.51 13,040,672.33 489,218.18 Total 136,224,525.40 136,203,284.22 21,241.18
Sundry Debtors: GH¢2,485,994.65 546. The 48 Institutions recorded sundry debtors of GH¢2,485,994.65 at the close of the financial year ended 31 December 2015. The breakdown of the debt profile is shown in the table below, with the details provided in Appendix ‘D10’ to this report. Type Amount Percentage GH¢ % Students 2,340,284.97 94 Staff 33,489.40 1 PTA/Others 112,220.28 5 Total 2,485,994.65 100
547. We urged management of the Institutions to adopt effective means of recovering the debts from the defaulters in accordance with Part 1 Section 2 (m) of the Financial and Accounting Instructions (FAI) for smooth running of the institutions.
Sundry Creditors - GH¢5,795,379.40 548. As at 31 December 2015, the 48 Institutions indebtedness to suppliers, students in respect of overpaid bills and other creditors was GH¢5,795,379.40The table below provides the summary with details attached as Appendix ‘E10’. Type Amount GH¢ Student Creditors 479,944.90 Sundry Creditors 5,210,066.86 Other Creditor (GRA) 105,367.64 Total 5,795,379.40
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549. We advised Heads of the Institutions to settle all their financial obligations on time to maintain credibility and avoid legal issues.
MANAGEMENT ISSUES
CASH MANAGEMENT IRREGULARITIES
Over payments – GH¢10,501.00 550. Section 45 of the Financial Administration Regulation 2004 (LI 1802) requires that any overpayment made should be immediately recovered and paid back into the accounts from which the funds were drawn.
551. Contrary to this provision, we noted that management of Sefwi Wiawso College of Education overpaid a total of GH¢5,051.00 to the Monitoring Team of T.E.D (GH¢4,277.00) and UTDBE (GH¢774.00). Also the Sekondi College overpaid two suppliers Palmor Multi Media (GH¢5,000.00) and Norzat Ent. (GH¢450.00) which were not recovered as at 31 December 2015.
552. The negligence of the responsible officers and poor supervision by management caused this anomaly.
553. We recommended to management to strengthen their supervisory role and also recover the amount from the payees into the Institutions’ accounts, failure of which the responsible officers should be surcharged.
Advances not recovered - GH¢60,439.20 554. We noted contrary to Section 110 of the Financial Administration Regulations, 2004 that five members of staff of St. Mary’s Boys Senior High School listed below owed the school an amount of GH¢2,580.00 in respect of salary advances granted to them in 2014. This occurred because management failed to monitor the timely recovery of advances as detailed below. Name Amount Amount Outstanding Advanced Recovered Balance GH¢ GH¢ GH¢ 1. Peter Banga 900.00 500.00 400.00 2. Samuel Sassah 1,000.00 200.00 800.00 3. Dominic Akalga 600.00 50.00 550.00
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4. Frederick O. Acheampong 600.00 100.00 500.00 5. Sidik Putiere 400.00 70.00 330.00 Total 3,500.00 920.00 2,580.00
555. Also, our review of the Huni-Valley Senior High School advances ledger disclosed that management had not recovered advances amounting to GH¢8,000.00 granted to 14 staff members, some dating as far back as 2013. Details are as follows:- Date Name of staff Amount (GH¢) 14/4/13 Emmanuel Ocran 300.00 “ RazarkShaibu 300.00 03/6/13 AbubakarSadique 1,000.00 “ Justina Pearl Arkah 400.00 “ John Koomson 450.00 14/6/13 Attobrah Patrick 200.00 27/9/13 Robert Eshun 550.00 21/8/13 Edward J. Akudzi 700.00 29/10/13 Charles Appiah Damoah 200.00 10/11/13 Isaac Jones 1,500.00 19/12/13 John Akabesi 800.00 18/3/15 John Brown 300.00 15/4/15 Stephen Baffoe 300.00 16/4/15 Patrick N. Badu 1,000.00 8,000.00 556. In another instance, the GET Fund/National Council for Tertiary Education contracted one Ali and Sons to supply furniture to Sefwi Wiawso College of Education at a cost of GH¢49,859.20. The contractor requested the college to pay him the contract sum to be refunded when the certificates were honored by the Ministry of Finance, which the school obliged and paid him the amount in three installments in 2014 and 2015. The contractor, Ali and sons had since not refunded the amount to the college.
557. We recommended that management of the three institutions should recover the total amount of GH¢60,439.20 from the beneficiaries to chest or be held responsible. We recommended further that should Ali and Sons fail to pay the amount to the Sefwi Wiawso College of Education the head and accountant of the school should be surcharged.
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Unsupported payments - GH¢105,881.88 558. Our audit disclosed that six institutions made payments amounting to GH¢105,881.88 to various suppliers and individuals without attaching supporting receipts to the relevant vouchers to authenticate the payments contrary to Regulation 39(2c) of the Financial Administration Regulations , 2004. Shown in the table below are the details.
School Amount (GH¢) Fiaseman Snr High School - 13,392.00 Nkroful Snr. High School - 42,443.70 Bibiani Snr. High/Tech. Sch. - 13,191.18 Utman Bin Affan Snr. High Sch. - 26,063.00 Annor Adjaye Snr. High School - 4,192.00 Huni-Valley Snr. High School - 6,600.00 Total - 105,881.94
559. We are of the view that these irregularities occurred due to the total disregard by the Headmasters and Accountants of the defaulting Institutions to relevant rules and regulations governing the management of the schools.
560. The Headmasters and Accountants of the Institutions concerned should provide the relevant supporting documents to the expenditure incurred or be surcharged with the amount involved.
Unpaid Rent – GH¢6,955.00 561. Our audit disclosed that thirty-three occupants of staff quarters of Ghana Senior High/Tech School owed the school a total of GH¢4,580.00 in rent. Fourteen employees of the Takoradi Technical Institute also occupying residential apartments of the school defaulted in the payment of rent amounting to GH¢2,375.00.
562. These occurred as a result of lack of strict and laid down procedures for the collection of the rents and this could undermine the schools ability to renovate the bungalows.
563. We recommended that the managements should recover the amount of GH¢6,955.00 from the occupants immediately into the institutions’ accounts.
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Unretired Imprest GH¢1,000.00 564. Management of Fiaseman Senior High School granted an imprest of GH¢1,000.00 to a Fund Raising Committee in July 2015 but the Committee failed to retire the imprest. Management’s failure to ensure that the committee retired the imprest caused the lapse which could lead to loss of public funds through misappropriation.
565. We recommended that failure to retire the imprest, the amount should be treated as personal advances to the imprest holders and recovered accordingly into the institution’s account.
566. Section 16(Ia) of the Financial Administration Act 2003 (Act 654) provides inter alia that “payment shall not be made for work done, goods supplied or service rendered, unless the head of department certifies that the work has been performed, the goods supplied and the service rendered”.
PROCUREMENT AND STORES IRREGULARITIES
Payment for Service not provided-GH¢4,425.30 567. In spite of the above requirement, we noted that the Director-General of Ghana Education Service awarded a contract to Eduvid Education Ghana Ltd for the installation of an Internet Study Mate (ISM) platform in St. Augustine Senior High School, Bogoso. We observed that the contractor had been fully paid the total contract value of GH¢4,425.30 though the contract had not been executed.
568. We recommended that management should prevail on the Director-General of Education to ensure that Eduvid Company honours his obligation failure of which he should be surcharged.
Unaccounted Stores – GH¢68,149.80 569. Contrary to Sections 16 and 26 of the FAI for schools and Section 0522 of Stores Regulations 1984 which stipulate that receipts of stores should be by stores receipt vouchers and recorded in store ledgers, we noted that store items procured by management of Nkroful Senior High School and Sefwi Wiawso College of Education amounting to GH¢61,399.80 and GH¢6,750.00 respectively were not routed through stores. As a result, there were no records regarding their receipt and usage. This irregularity in our view could lead to diversion of goods for private gains.
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570. To minimize the risk we recommended that all items procured should be recorded in the Stores Ledger for our inspection.
Uncompetitive Procurement – GH¢761,361.81 571. To ensure that the most economical prices for goods and services are obtained, Section 43 (1) of Part IV of the Public Procurement Act (PPA) 2003 (Act 663), requires that procurement entities to request for at least three quotations from different sources when making procurements.
572. Our audit revealed at the underlisted four schools that goods and services worth GH¢761,361.81were procured without obtaining multiple price quotations from at least three different sources.
School Amount GH¢ Adiembra Snr. High School - 233,130.61 Nkroful Agric. Snr. High School - 474,300.20 Sekondi College - 35,726.00 Daboase Snr. High School - 18,205.00 Total - 761,361.81
573. To ensure that value for money is obtained, we urged heads of the concerned institutions to ensure strict adherence to the provisions of the Public Procurement Act, 2003 (Act 663).
TAX IRREGULARITIES
Procurement from non VAT registered entities: GH¢305,720.03 574. Section 30 (2) of the FAA, 2003 (Act 654) requires procurement entities to ensure that goods and services are procured from only VAT registered entities.
575. We noted that Daboase Snr. High/Tech., Fijai and Nkroful Agric. Snr High Schools procured goods totaling GH¢305,720.03 from non-VAT registered entities and therefore avoided the payment of GH¢ 54,553.25 as VAT.
576. To prevent the loss of government revenue, we recommended that the Heads of Institutions should comply with the VAT law in procuring store items.
Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2015 130
APPENDIX A AUDITOR-GENERAL ANNUAL REPORT ON PRE-UNIVERSITY EDUCATIONAL INSTITUTION 2015
NATIONAL SUMMARY OF IRREGULARITIES
BRONG GREATER No. of IRREGULARITY ASHANTI CENTRAL EASTERN NORTHERN UPPER EAST UPPER WEST VOLTA WESTERN Total AHAFO ACCRA Schools
CASH IRREGULARITY GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ Unsubstantiated payments 204,301.30 7,843.00 383,262.39 778,749.41 990,670.93 259,679.11 177,967.90 47,698.75 312,278.70 105,881.88 3,268,333.37 97 Huge Cash transactions 261,681.32 10,247.50 148,903.70 139,328.01 50,404.00 610,564.53 12 Indiscriminate use of Honour Certificate 117,189.00 117,189.00 1 Unpaid rent 19,282.46 13,005.00 22,483.27 6,955.00 61,725.73 12 Payment for repairs without work orders 36,633.00 47,739.20 359,192.65 253,630.05 27,400.00 47,929.66 772,524.56 36 Misappropriation of Funds 30,982.45 5,837.20 36,819.65 3 Unaccounted fees/PTA dues 125,220.00 197,587.83 67,904.50 148,262.00 538,974.33 7 Unretired Imprest 3,806.00 10,420.80 16,547.45 31,219.50 12,400.00 13,424.00 1,000.00 88,817.75 11 Overdue advances 21,595.98 5,790.00 20,417.00 154,024.12 24,458.00 29,085.00 60,439.20 315,809.30 34 Failure of Reg. Min. and others to settle sch Fees 24,470.10 24,470.10 1 Uncredited lodgement 104,889.50 104,889.50 6 PTA dues not remitted into PTA account 99,920.00 99,920.00 1 Overpayment not recovered 4,606.00 10,501.00 15,107.00 4 Unpresented documents on PTA 298,450.00 298,450.00 2 Direct Disbursements 9,649.20 9,649.20 1 Unpaid utility bills 531,472.22 531,472.22 1 Sub total 795,289.53 313,289.61 399,473.19 1,525,077.26 1,740,411.82 513,617.52 947,906.12 85,580.75 389,293.36 184,777.08 6,894,716.24 PROCUREMENT/STORES IRREGULARITY Uncompetitive procurement 558,698.25 331,430.00 3,707,101.78 1,964,504.14 216,373.65 454,142.43 357,841.46 761,361.81 8,351,453.52 62 Prepayment for Internet Service Platform not installed 347,790.75 124,327.49 179,071.00 107,059.50 2,980.00 4,425.30 765,654.04 49 Unaccounted stores 49,918.90 135,427.80 309,159.76 125,464.00 13,091.00 812,639.50 68,149.80 1,513,850.76 36 Fuel not accounted for 34,373.73 27,629.50 45,574.67 15,769.73 123,347.63 20 Procurement above Entity threshold 870,944.01 25,683.25 896,627.26 4 Procurement outside Approved Plan 424,466.64 424,466.64 3 Sub total 956,407.90 158,701.22 1,202,374.01 4,294,625.72 2,319,238.57 367,520.90 633,213.43 120,150.50 1,189,230.69 833,936.91 12,075,399.85
PAYROLL IRREGULARITY
Unearned Salaries 139,498.96 78,139.93 1,750.62 42,293.02 51,600.88 30,313.03 343,596.44 21
TAX IRREGULARITY Undeducted Tax 34,138.01 9,293.18 10,243.12 73,351.42 32,461.24 6,467.23 8,209.80 20,083.21 194,247.21 57 Unremitted Tax 42,737.53 16,567.68 6,176.65 71,200.36 74,497.54 18,397.40 503.21 4,081.50 31,661.52 265,823.39 41 Evasion of VAT 203,891.35 41,910.56 107,433.33 177,310.60 32,712.78 134,702.72 54,553.25 752,514.59 40 Failure to obtain VAT invoices 13,704.70 5,317.00 19,021.70 3 Sub total 280,766.89 67,771.42 16,419.77 251,985.11 297,974.08 57,577.41 14,030.01 4,081.50 186,447.45 54,553.25 1,231,606.89 CONTRACT IRREGULARITY Abandoned projects 76,384.09 841,625.21 918,009.30 2 Shoddy construction - 229,808.53 229,808.53 1 Sub total - 76,384.09 - - - 1,071,433.74 - - - - 1,147,817.83
Grand Total 2,171,963.28 694,286.27 1,620,017.59 6,113,981.11 4,409,225.35 2,010,149.57 1,595,149.56 209,812.75 1,795,284.53 1,073,267.24 21,693,137.25 APPENDIX B1 ASHANTI REGION SUMMARY OF IRREGULARITIES
CASH IRREGULARITIES PROCUREMENT IRREGULARITY TAX IRREGULARITIES PAYROLL
Payment for Internet Excessive Use Payment for House dues Purchases Non Non No. Name of institution Unsupported Huge cash Unreceipted Misappropriation Uncompetitive Study Mate (ISM) Stores Not Unearned of Honour Unpaid Rent works without unaccounted From Non Deduction of Remittance PVs. disbursement Payments of School fees Procurement platform not Documented Salaries Certificate work orders for VAT entities WHT of WHT installed GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Adu Gyamfi Snr. High Sch. 147,000.00 49,918.90 50,009.37 2 Adventist Girls Snr. High Sch, Ntonso 18,525.00 3,623.13 3 Adventist Snr High School, Ksi 2,333.96 4 Afia Kobi Girls Snr High Sch. 15,437.50 5 Agogo Presby College of Education 34,948.98 814.04 6 Agogo State Snr High Sch. 15,918.00 12,546.60 7 Agona Snr. High Techn. Sch. 13,820.00 8 Amaniampong Snr High Sch. 31,283.50 9 Asare Bediako Snr High Tech Sch. 20,740.00 1,335.15 10 Atwima Kwanwoma Snr High School 4,386.00 11 Barekese Snr High Sch. 5,522.45 6,402.00 12 Beposo Snr. High Techn. School 5,104.00 13 Bonwire Snr High Sch. 17,949.46 14 Christ The King Snr High Sch. 6,091.00 6,174.00 1,157.22 15 Collins Snr. High Sch. 103,213.30 29,892.75 8,853.30 2,341.00 16 Effiduase Snr. High Comm. Sch. 465.00 916.04 17 Ejisuman Snr. High School 10,470.00 3,372.00 11,657.00 1,960.29 18 Jachie Pramso Snr High Sch. 4,935.49 19 Juaso Snr. High Sec. School 3,225.66 3,347.33 565.10 20 Kofi Agyei Snr High Tech. Sch. 198,628.00 155,754.11 33,740.93 21 Kofiase Adventist Senior High School 3,000.00 22 Konongo Odumasi Snr High Sch. 11,500.00 22,735.08 10,912.76 13,396.75 23 Kumasi Academy 34,983.75 24 Kumasi Wesley Girls Snr. High Sch. 33,055.25 25 Mabang Snr High Technical School 67,441.10 5,642.51 26 Mankranso Snr High Techn. Sch. 20,382.00 27 Manso Adubia Snr High Sch. 35,000.00 73,292.06 28 Nkawie Snr High Techn Sch. 25,678.50 29 Nsutaman Caholic Sen. High School 8,336.53 30 Nyinahin Catholic Snr High School. 4,778.00 31 Ofoase Snr. Tech. Sch. 62,440.88 5,762.10 32 Okomfo Anokye Snr High Sch. 7,000.00 33 Osei Kyeretwie Snr High school 35,795.00 34 Owerriman Snr. High Sch. 8,742.51 7,834.00 35 Prempeh Snr. High Sch. 96,453.60 36 Presby Snr. High Sch, Bompata 3,447.78 37 Presby Snr. High Sch, Kwamang 7,434.00 38 SDA Snr. High Sch, Agona 25,333.50 39 Sekyedumase Snr High Sch. 117,189.00 40 Serwaa Nyarko Girls Snr High Sch. 19,240.00 41 Simms Snr. High Comm. Sch. 34,330.90 33,511.25 42 St Monica's Snr High Sch, Mampong 27,610.45 25,710.00 44,313.71 43 St. Hubert Seminary Snr. High Sch. 9,927.00 44 St. Joseph Sem. Snr. High Sch. Mampong 10,560.00 45 St. Joseph's Snr High Sch, Ahwiren 7,486.00 46 St. Mary's Girls Senior High School, Konongo 4,819.55 47 Tepa Senior High School 19,060.00 48 Tweneboah Kodua Snr. High School 10,170.20 868.00 1,012.00 49 Yaa Asantewaa Girls Snr High Sch. 125,220.00 6,180.00 Total 107,847.70 261,681.32 117,189.00 96,453.60 19,282.46 36,633.00 30,982.45 125,220.00 558,698.25 347,790.75 49,918.90 203,891.35 34,138.01 42,737.53 139,498.96 No. of school 6 4 1 1 3 4 2 1 11 20 1 8 8 5 7 APPENDIX B2 BRONG AHAFO REGION
SUMMARY OF IRREGULARITIES
PAYROLL CONTRACT CASH IRREGULARITIES PROCUREMENT IRR. TAX IRREGULARITIES IRR IRR. Failure of Fuel School fees Payment for Repairs Settlement of Regional purchases No. Name of institution Unsupported not accounted Unretired Overdue Unearned Abandoned Internet Tax not Tax not Loss of VAT without indebtedness Minister and not PVs. for by the imprest advances salaries projects Service not withheld remitted revenue worls orders by cash other to settle accounted banks delivered school fees for GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
1 Acherensua Senior High School 10,247.50
2 Ahafoman Senior High School 12,370.00 23,948.73 8,563.33
3 Baduman Senior High School 729.85
4 Bechem Presby Senior High School 13,746.92
5 Berekum Presby Senior High School 18,858.50 980.00 600.00
6 Biadan Methodist Sen. High Tech. Sch.
7 Boakye Tromo Senior High School 16,567.68 15,097.96
8 Bomaa Senior High School 4,220.75
9 Jinijini Senior High School 2,826.00 5,950.00
10 Kukuom Agric Senior High School 20,059.85 24,470.10 57,137.27 7,000.00
11 Kwame Danso Senior High School 250.00 1,400.00 76,384.09
12 Methodist Senior High/Technical School
13 Mim Senior High School 17,796.45 11,745.98 1,458.86 18,000.00 20,183.40
14 Nkawkaw State Senior High School 6,629.20
15 Nkoranza Senior High/Technical School 950.00 6,565.00 1,900.00
16 Notre Dame Senior High School 13,226.00
17 OLA Girls Senior High School, Kenyase 6,643.00 10,425.00
18 Sankore Senior High School 3,400.00
19 Serwaa Kese Senior High School 14,000.00
20 St. James Seminary Senior High School 7,000.00
21 Sunyani Senior High School 34,565.74
22 Techiman Senior High School 158,669.48
23 Wenchi Methodist Senior High School 20,442.00
24 Yamfo Anglican Senior High School 5,796.88 10,545.00
25 Yefriman Senior High School 2,935.75 Total 7,843.00 47,739.20 197,587.83 10,247.50 3,806.00 21,595.98 24,470.10 78,139.93 76,384.09 124,327.49 34,373.73 9,293.18 16,567.68 41,910.56
No. of school 3 4 3 1 2 5 1 4 1 10 2 2 1 3 APPENDIX B3 CENTRAL REGION
TABLE OF IRREGULARITIES
PAYROLL PROCUREMENT TAX IRREGULARITIES CASH IRREGULARITIES IRREGULARITY IRREGULARITIES
Failure To No. Name of institution Procurement Non Deduction Uncompetitive Remit Unrecovered Unsupported Unretired Unearned Salaries Above Entities Of Withholding Procurement Withheld Staff Advances Payments Imprest Threshold Tax Tax
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
1 Senya Snr. High Sch. 157,635.00 405,405.01
2 Ekumfi T.I. Ahmadiyya SHS 7,421.15
3 Obiri Yeboah Snr. High Sch. 1,752.97 171,084.24 5,665.00
4 Winneba Senior High School 369,555.00 3,838.00
5 Obrachire Senior High School 122,295.00 95,984.00 2,338.65
6 Jukwa Snr. High School 1,750.62
7 Academy Of Christ The King SHS 1,069.00 5,790.00
8 Cape Coast Tech. Institute 51,500.00
9 Assin North SHS/Tech. Sch 212,178.15
10 Aburaman SHS 4,755.80
Total 1,750.62 331,430.00 870,944.01 10,243.12 6,176.65 5,790.00 383,262.39 10,420.80
No. of school 1 3 3 3 2 1 2 2 APPENDIX B4 EASTERN REGION TABLE OF IRREGULARITIES PAYROLL CASH IRREGULARITIES PROCUREMENT/STORES IRREGULARITIES TAX IRREGULARITIES IRREGULARITY Payments for Procurements PTA dues not Fuel purchases No. Name of institution Unsubstantiated Excessive cash Uncredited Unrecovered Unpaid Repairs Works Uncompetitive made outside Non- deduction Non-remittance Purchases from remitted into Unrecorded stores not accountdd Unearned salaries Payments payment lodgement advances Rent without Work procurement Approved of tax of tax non-VAT entities PTA account for Order Procurement Plan GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Abetifi Presby Snr High School 475.00 6,869.00 894.00 2 Abetifi Technical Institute 1,100.00 21,287.25 3,675.72 1,785.50 3 Abetifi Vocational Trn. Inst 3,640.00 784.52 2,839.00 4 Abuakwa State College, Kibi 1,000.00 14,364.00 792.23 5 Achiase Snr High School 900.00 6 Akim Asafo S.H., Akyem Asafo 1,000.00 11,733.35 965.50 1,841.86 7 Akim Oda Snr High School 85,540.00 60,368.00 52,482.00 500.00 6,316.74 8 Akim Swedru Snr High School 2,500.00 77,496.00 9 Akro Snr High Tech School, Akro 11,980.00 23,128.00 1,076.00 2,844.00 10 Akroso Snr High School 7,024.00 13,150.00 1,171.00 11 Akuse Methodist Snr High Tech, School 13,061.00 12 Akwamuman Snr High Sch., Akosombo 12,568.50 8,365.00 3,650.00 2,290.50 7,259.10 13 Akwatia Tech. Institute, Akwatia 225.00 17,100.00 14 Asamankese Snr High Asamankese 225.00 15 Asuom Senior High School 1,190.00 148.50 16 Bepong Snr High School, Bepong Kwahu 14,593.81 17 Boso Snr High Tech. School 79,213.00 1,293.80 18 Diaspora Girls Snr High Sch, Obodan 18,550.35 19 Ghana Snr High Sch-Koforidua 2,340,629.23 22,202.43 20 Islamic Girls Snr High Sch -Suhum 44,535.00 887.47 21 Kade Snr High /Tech , Kade 132,117.00 16,240.00 22 Kibi College of Education 38,042.00 4,194.30 534.50 23 Kibi Senior High Tech, School 9,100.00 497.00 24 Koforidua Snr High /Tech. School, K'dua 2,478.40 27,997.00 25 Kwahu Ridge Snr High School, Obo 14,618.20 30,697.08 3,633.41 7,621.46 26 Kwahu Tafo Snr High School 10,736.00 5,117.00 5,580.00 5,575.00 - 1,701.72 1,584.98 27 Manya Krobo Snr High School 93,707.40 99,920.00 52,098.70 10,273.00 - 513.65 3,897.75 28 Methodist Snr High Sch., Oyoko-K'dua 6,012.00 7,920.22 29 Mpraeso Snr High School 1,900.00 - 6,281.30 6,487.80 30 New Abirem/Afosu Snr High School 34,300.00 6,680.00 43,422.75 294,488.64 4,627.25 31 New Juaben S. H S, Koforidua 44,650.00 8,853.00 5,937.97 32 Nkawkaw Snr High School 104,278.00 15,000.00 14,332.00 47,360.00 1,992.00 14,020.38 33 Nkwatia Presby Senior High School, Nkwatia 6,566.10 34 Nsawam Snr High, Nsawam 135,753.70 997.00 1,533.00 30,517.33 35 Nsutam Snr High School, New Nsutam 12,451.00 8,752.00 272.50 36 Ofori Panin Snr High Sch. Kukurantumi 4,824.00 281,568.00 1,058.31 12,979.42 37 Oti Boateng Snr High School, Koforidua 1,506.05 38 Pope John Snr High,, Koforidua 50,377.00 296,440.00 39 Presby Snr High School, Adeiso 1,178.00 1,000.00 40 Presby Snr High School, Begoro 3,798.00 41 Presby Snr High School, Nkwatia 4,996.88 42 Presby Snr High School, Osino 6,550.00 3,500.95 43 Presby Snr High Sch-Suhum 19,714.11 32,776.00 7,225.33 44 S.D.A College of Education 1,050.00 45 S.D.A Snr High School - Koforidua 241,470.00 46 Salvation Army SHS, Akim Wenchi 2,068.00 47 St. Dominic Senior High School 420.00 22,536.00 2,272.00 4,141.93 2,739.73 48 St. Joseph's Technical Institute, Kwahu Tafo 74,197.80 1,884.00 3,650.30 9,423.75 49 St. Michael Snr High Sch., Akoase 3,320.00 12,650.00 50 St. Paul Tech. Institute, Kukurantumi 71,759.00 2,291.00 51 St. Peter's SHS 4,800.00 52 St. Roses Senior High School, Akwatia 17,442.00 3,384.50 23,692.50 395.00 53 St. Stephen's Presby Snr High-Asiakwa 6,155.00 1,850.00 208.00 54 Unit School for the Deaf, Kibi 2,700.00 3,221.00 55 Yilo Krobo Snr High School-Somanya 6,773.00 80,677.15 304,305.00 19,640.55 Total 778,749.41 148,903.70 104,889.50 99,920.00 20,417.00 13,005.00 359,192.65 3,707,101.78 424,466.64 135,427.80 27,629.50 42,293.02 73,351.42 71,200.36 107,433.33 No. of school 28 2 6 1 6 4 16 14 3 13 7 3 23 12 11 APPENDIX B5
GREATER ACCRA REGION
Table of Irregularities
PAYROLL CASH IRREGULARITIES PROCUREMENT/STORES IRREGULARITIES TAX IRREGULARITIES IRR. Payment for Unrecovered repairs without Purchases not No Name of institution Unsupported Unretired PTA Account Rent Unearned Uncompetitive Fuel not Non deduction Tax not No VAT Non VAT Overpayments Salary works order/ routed thro. payments Imprests not audited Defaulters Salaeies procurement recorded of Tax remitted Invoice Registered Advance Certificate of Store completion GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Accra Col. Of Edu. 40,567.13
2 Accra Academy 149,076.28 3,940.00 2,616.00
3 Accra Girls SHS 34,374.00 1,738.80
4 Accra High 80,808.35 20,788.00 19,631.25 952.50
5 Achimota Basic sch 18,019.10
6 Ada college of Education 6,925.50 2,935.00
7 Ada SHS 38,447.00 9,450.00 281,246.22 2,594.67
8 Ada SHS Tech 3,323.00 2,670.00 4,564.94 3,970.00
9 Amansaman SHTS 6,225.00
10 Armed Forces 8,528.00 6,520.00 19,584.00 453,559.95 5,470.00 113,230.45 23,368.30 94,335.50
11 Chemu SHS 9,800.00 8,078.25
12 Don Bosco 9,746.00 7,800.00 183,078.95
13 Ghana SHS 8,339.00
14 Kaneshi SHS 47,335.00 46,391.60 4,186.17 2,587.00 6,907.15
15 Labone SHS 11,652.00 2,837.84 41,479.00
16 Meth.Edu.Unit 20,701.84
17 Ngleshi Amanfro 3,702.60 122,300.00 145,413.50 5,366.00 12,849.00
18 Ningo SHS 30,227.00 16,547.45 11,516.00 60,934.97 69,401.34
19 Nungua SHS 69,418.90
20 Odorgono SHS 87,763.00 666.00 9,845.43 31,923.00 101,667.10 20,121.94 15,360.00 19,272.50 589.00 1,475.00 5,359.00
21 O'reilly SHS 42,599.00 15,400.00 12,846.40
22 Presby SHS Osu 55,831.79
23 Presby SHS Tema 6,030.00
24 Presby SHS Teshi 140,800.00 2,167.00 12,882.00 8,365.15
25 Presby SHS, LA 87,301.50
26 ST. John Grammar 3,859.00 14,404.00 16,885.14
27 ST.Magaret Mary 26,443.91 5,341.05 1,620.00
28 ST.Marys SHS 21,359.00 4,000.00 78,520.28 4,484.92 8,774.73 2,686.23 4,444.67
29 Tema SHS 7,000.00 57,427.12 10,777.10 95,815.12 1,888.00
30 Tema Tech.Inst 2,600.00 29,244.05 6,373.72
31 Wesley Gramar 113,574.00 176,150.00 527,673.30 77,330.00 12,229.70
32 West Africa 2,000.00
Total 990,670.93 16,547.45 4,606.00 298,450.00 22,483.27 154,024.12 253,630.05 51,600.88 1,964,504.14 45,574.67 309,159.76 32,461.24 74,497.54 13,704.70 177,310.60
No. of school 25 1 2 2 3 11 8 3 13 9 7 7 7 2 7 APPENDIX B6 NORTHERN REGION SUMMARY OF IRREGULARITIES
CASH IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRREGULARITIES CONTRACT IRR.
PTA Funds Payment Excessive Procurement Failure to Purchases No. Name of Institution Unsupported not without Unretired Direct Misappropriation of Uncompetitive Stores not Failure to Abandoned Shoddy cash Beyond withhold from non PVs accounted official imprest disbursements PTA Funds Procurement documented remit 5% tax projects Construction payments Thresold tax VAT entity for receipt GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Bagabaga College of Education 1,720.00 841,625.21 2 Bole Senior High School 8,957.20
3 Buipe Tech/Voc. Snr. High School 690.00 18,704.50
4 Bunkpurugu Snr. High/Tech. Sch. 1,562.50
5 Damongo Senior High School 91,711.93
6 E.P. College of Education, Bimbilla 2,783.08 12,788.32
7 E.P. Senior High Schoo - Saboba 27,609.60 30,828.60
8 Gambaga Girl's Senior High School
9 Ghana Snr. High School, Tamale 229,808.53
10 Gusheigu Senior High School 55,480.00 2,080.72
11 Karaga Senior High School 8,740.00 22,412.01
12 Kpandai Senior High School 8,858.00 44,160.00
13 Nakpanduri Business SHS 6,237.00 2,259.78
14 Nalerigu Senior High School 11,000.00 8,228.00 35,000.00 6,523.83
15 Ndewura Jakpa Snr. High School 25,102.50 32,764.00 12,350.70
16 Northern School of Business 49,200.00
17 Pong-Tamale Senior High School 6,117.00 13,207.82
18 Presby SHS Tamale 29,162.00 27,554.75
19 Salaga Senior High School 52,101.00 11,020.00
20 Savelugu Senior High School 1,828.50 5,879.80 34,573.00
21 Sawla Senior High School 345.00 3,354.00 202.42 401.65
22 St. Anthony of Padua Snr. High/Tech 7,857.30
23 St. Joseph's Technical School, Saboba
24 T. I. Ahamadiyya Sen. High Sch, Salaga 7,383.80 17,664.68
25 Tamale Senior High School 45,597.00
26 Tuna Senior High School 9,845.55
27 Vitting Senior High School 27,159.00 9,649.20 5,837.20 25,683.25
28 Walewale Senior High School 20,590.00 19,755.00 343.45
29 Wulugu Senior High School, Wulugu 13,973.01 6,140.00 1,863.18
30 Yagaba Senior High School 5,875.00
Total 225,361.30 67,904.50 34,317.81 139,328.01 31,219.50 9,649.20 5,837.20 216,373.65 25,683.25 125,464.00 18,397.40 6,467.23 32,712.78 841,625.21 229,808.53 No. of school 12 2 4 4 2 1 1 9 1 6 6 4 3 1 1 APPENDIX B7 UPPER EAST REGION SUMMARY OF ERRORS, LAPSES AND IRREGULARITIES
CASH IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRREGULARITIES
Repairs without Withdrawn Payments for Payments not Payments Failure to Unsupported works order and Unretired PTA accounted Huge cash Unpaid internet studies Uncompetitive 5% tax not Tax not No. Name of institution fully without obtain VAT payments certificate of imprest unaccounted transaction utility bills without procurement deducted remitted accounted for SRVs invoices completion of work for associated benefits
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
1 Awe SH/T 18,310.00
2 Bawku Snr. High/Tech.
3 Bolga Girls Snr. High. 531,472.22
4 Bolga Snr. High. 40,557.50
5 Bolga Tech. Institute 27,400.00
6 Bongo Snr. High.
7 Chiana Snr. High. 18,340.00 201,505.06
8 Fumbisi SH/Agric 20,970.00
9 Gbewaa Training College 15,814.00 586.25 503.21
10 Gowrie Snr. High/Tech. 57,350.15 5,000.00 66,749.92
11 Mirigu SHS 4,765.00
12 Navrongo SHS 27,380.00
13 Notre Dame Snr. High. 57,460.75
14 O.L.L Sen Girls SHS 3,776.00
15 Paga SHS 2,985.00
16 Sandema Snr. High. /Tech. 50,404.00 51,725.00 127,622.62 4,265.90 5,317.00
17 Sandems SHS 10,045.00
18 Sirigu SHS 16,500.00
19 St. John Intergrated SH/T 4,275.00
20 Zamse Snr. High/Tech. 67,680.00 148,262.00 51,740.00 2,899.00
21 Zorko Snr. High 12,380.25 7,400.00 458.65
Total 177,967.90 27,400.00 5,000.00 7,400.00 148,262.00 50,404.00 531,472.22 179,071.00 454,142.43 66,749.92 8,209.80 503.21 5,317.00
No. of school 4 1 1 1 1 1 1 11 5 1 4 1 1 APPENDIX B8 UPPER WEST REGION TABLE OF IRREGULARITIES CASH IRREGULARITIES PROCUREMENT IRR TAX IRR.
Payment for Unremitted Outstanding Unsupported Unretired Stores not No Name of institution Internet Withholding Advances Payments Imprest accounted for Services Tax
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Daffiama Senior High School 15,797.00
2 Hilla Liman Senior High School, Gwollu 900.00
3 Islamic Senior High School, Wa 1,330.00 6,976.00 13,424.00
4 Islamic Senior High School, Wa
5 Jirapa Senior High School 14,910.00
6 Kaleo Senior High School 4,549.00
7 Kanton Senior High School, Tumu 1,140.00
8 Lassie Tuolu Senior 4,389.00
9 N.J College Of Education,Wa 32,087.00
10 Piina Senior High School 10,420.00
11 St Francis Girls Senior High School , Jirapa 18,120.00
12 St. Basilides’ Tech./Voc. Training Institute, Kaleo 990.00 8,635.75
13 Tumu Senior High School, Tumu 16,548.00 4,153.00
14 Ullo Senior High School 15,247.50 4,081.50
15 Wa Senior High School, Wa 3,550.00
16 Wa Senior High/Technical School 32,565.00
Total 24,458.00 47,698.75 13,424.00 107,059.50 13,091.00 4,081.50 No. of school 6 3 1 6 3 1 APPENDIX B9 VOLTA REGION
TABLE OF IRREGULARITIES
PAYROLL CASH IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRREGULARITIES IRR. Payment for Payment For Fuel Purchases Salary Repair Internet Purchases Non Non No. Name of institution Unsupported Unreceipted Stores Not Purchases From Non Unearned Advance Services Study Mate without three Deduction remittance PVs payments Documented not recorded VAT Salaries Unrecovered without Not Quotations of WHT of WHT in Log Book entities Works Order Delivered GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Afife Senior High Tech. School, Afife 1,325.90
2 Akatsi College of Education, Akatsi 1,154.85
3 Anlo Senior High School, Anloga 20,627.00 232,033.36 102,223.00 6,516.15 11,351.50
4 Aveyime-Battor Snr. High Tech. Sch., Aveyime 6,555.00 2,980.00
5 Bishop Herman College 4,837.95
6 Dorfor Senior High School, Juapong
7 Keta Business College, Keta 74,174.35
8 Keta Snr. High Tech. School, Keta 66,643.70 28,285.00 56,200.00
9 Klikor Senior High Tech. School, Klikor 23,872.43
10 Kpando Senior High School 2,634.83
11 Kpassa Senior High Tech. Sch., Kpassa 55,399.00 - 623,537.50 94,308.52 13,831.84
12 Leklebi Senior High School, Leklebi 1,544.00 541.70
13 Nkonya Senior High School 8,625.65
14 Nkwanta Senior High School, Nkwanta 28,066.00 12,898.00
15 Ntruboman Senior High Sch, Brewaniase 99,514.50 - 30,679.00 9,253.58
16 St. Mary's Seminary SHS, Lolobi 17,292.01
17 St. Teresa College of Education, Hohoe 14,374.50 33,487.66 51,633.75 7,921.15 1,321.05 713.20
18 Vakpo Senior High School 800.00 4,785.34 10,561.50
19 Volta School for the Deaf, Hohoe 21,099.00 3,829.54 1,390.44 1,175.33
20 Weta Senior High Techn. School, Weta 5,285.75
Total 191,665.20 120,613.50 29,085.00 47,929.66 2,980.00 357,841.46 812,639.50 15,769.73 134,702.72 20,083.21 31,661.52 30,313.03 No. of school 6 2 2 3 1 3 4 2 5 6 6 3 APPENDIX B10 WESTERN REGION SUMMARY OF IRREGULARITIES
CASH IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRR.
Payment for Procurement No Name of Institution Over Unpaid Unsupported Unpaid Unretired Unaccounted Uncompetitive Service not from non VAT payment advances Payment rent imprest stores procurement provided registered entities
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
1 Adiembra Snr. High School
2 Annor Adjaye Snr. High Sch. 4,192.00 233,130.61
3 Bibiani High/Tech. School 13,191.18 35,726.00
4 Daboase High/Tech. School 539.88
5 Fiaseman Snr. High School 13,392.00 1,000.00
6 Fijai Snr. High School 22,079.58
7 Ghana High/Tech. School 4,580.00 18,205.00
8 Huni-Valley Snr. Hig Sch. 8,000.00 6,600.00
9 Nkroful Agric. Snr. School 42,443.70 31,933.79
10 Queens Snr High School
11 Sefwi Wiawso Tra. College 5,051.00 49,859.20
12 Sekondi College 5,450.00
13 St. Augustine's Snr High Sch. 4,425.30 61,399.80 474,300.20
14 St. Mary's Boys' Snr. High Sch. 2,580.00
15 Takoradi Tech. Institute 2,375.00
16 Tarkwa Snr. High School
17 Utman Bin Affan Islamic SHS 26,063.00 6,750.00 Total 10,501.00 60,439.20 105,881.88 6,955.00 1,000.00 4,425.30 68,149.80 761,361.81 54,553.25 No. of school 2 3 6 2 1 1 2 4 3 APPENDIX C
INSTITUTIONS THAT FAILED TO SUBMIT FINANCIAL STATEMENTS
BRONG AHAFO REGION Accounts Arrears No. Name of Institution submitted up (Year(s)) to 1 Berekum College of Education 2014 1
2 Community Dev. Voc. Inst. Sunyani 2012 3
3 Dormaa Technical Inst. 2012 3
4 Goka SHS 2014 1
5 GuakroEffah SHS-Ofuman 2013 2
6 Gyamfi Kumanini SHS 2014 1
7 Women Training Inst.-Nkoranza 2012 3
8 YamfoVoc/Tech Sch. 2012 3
CENTRAL REGION
1 Abakrampa Snr. High Sch. 2013 2
2 Aburaman Snr. High Sch. 2013 2
3 Adankwaman Snr. High Sch. 2013 2
4 Adisadel Snr. High Sch. 2014 1
5 Assin Manso Snr. High Sch. 2013 2
6 Assin North Snr. High Sch. 2013 2
7 Assin Nsuta Snr. High Sch. 2014 1
8 Assin State College 2013 2
9 Asuansi Tech. Institute 2014 1
10 Breman Asikuma Snr. High Sch. 2014 1
11 Diaso Snr. High School 2014 1
12 Ekumfi T.I. Ahmadiyya Shs 2014 1
13 Fosu College Of Education 2014 1 14 Gomoa Snr. High/Tech. Sch. 2014 1
15 Jukwa Snr. High Sch 2014 1
16 Komenda College Of Edu. 2014 1
17 Komenda Snr. High Sch. 2014 1
18 Kwanyako Snr. High Sch. 2014 1
19 Mozano Snr. High Comm. Sch 2014 1
20 Nsaba Presbytarian Snr. High Sch 2014 1
21 Nyakrom Snr. High Tech Sch. 2014 1
22 Nyankomasi Ahenkro Snr. Sch. 2014 1
23 Obiri Yeboah Snr. High Sch. 2014 1
24 Odoben Snr. High Sch. 2013 2
25 Presbyterian Snr. High School 2014 1
26 Swedru Sch. Of Business 2014 1
27 Swedru Snr. High Sch. 2014 1
28 Twifo Praso Snr. High Sch. 2014 1
EASTERN REGION Accounts Arrears No Name of Institution submitted up (Year(s)) to 1 Abetifi College of Education, Abetifi 2014 1
2 Abetifi Vocational Training Institute- Abetifi 2014 1
3 Amankwaakrom Fisheries and Agric. Technical Institute 2014 1
4 Mpraeso Senior High School- Mpraeso 2014 1
5 Salvation Army Snr. High School- Akim Wenchi 2014 1
6 St. Joseph's Technical Institute- Nkawkaw 2014 1
7 St. Paul's Senior High School- Asakraka 2014 1 GREATER ACCRA REGION Accounts Arrears No. Name of Institution submitted (Year(s)) up to 1 Accra Academy Senior High School 2014 1
2 Accra Girls Senior High School 2014 1
3 Amasaman Senior High Technical School 2014 1
4 Armed Forces Senior High Technical 2000 15
5 Chemu Senior High School 2011 4
6 Christian Methodist Senior High School 2014 1
7 Don Bosco Senior High 2014 1
8 Dzorwulu Special School 2012 3
9 Holy Trinity Senior High School 2013 2
10 Kaneshie Senior High Technical School 2014 1
11 Manhean Senior High School 2013 2
12 Ngleshie Amanfro Senior High School 2012 3
13 Our Lady Of Mercy Senior High School 2014 1
14 Presbyterian Senior High School, Tema 2011 4
15 Sacred Heart Senior High School 2012 3
16 St. Mary’s Senior High School 2014 1
17 State School for the Deaf 2012 3
18 Tema Senior High School 2014 1
19 Tema Technical Institute 2011 3
20 Wesley Grammar Senior High School 2012 3
NORTHERN REGION
1 St. Charles Senior High School, Tamale 2013 2 UPPER EAST REGION Accounts Arrears No. Name of Institution submitted (Year(s)) up to 1 Bolgatanga Technical Institute 2014 1
2 St. John Boscos Trg. College 2014 1
UPPER WEST REGION
1 Birifo Senior High School 2014 1
2 Kaleo Senoir High Technical School 2014 1
3 St. John's Senior High School 2014 1
4 Ullo Senior High School 2014 1
VOLTA REGION
1 Adaklu Senior High School 2013 2
2 Akpafu Senior High School 2011 4
3 Alavanyo Senior High/ Technical School 2014 1
4 Asukawkaw Senior High/ Technical School 2011 4
5 Avatime Senior High School 2014 1
6 Baglo Snr High/Tech School 2014 1
7 Bueman Senior High School, Jasikan 2013 2
8 Comboni Voc/Technical School, Sogakope 2014 1
9 Gbi Special School 2014 1
10 Jasikan College of Education, Jasikan 2014 1
11 Jim Bouton Agric Senior High School 2012 3
12 Krachi Senior High School-Krachi 2011 4
13 Okadjakrom Snr High/Tech School 2012 3
14 St. Catherine Senior High School 2014 1 15 Three King Special School-Battor 2014 1 16 Tsito Senior High/ Technical School 2014 1
WESTERN REGION Accounts Arrears No. Name of Institution submitted (Year(s)) up to 1 Asawinso Senior High School 2014 1
2 Esiama Senior High School 2013 2
3 Juaboso Senior High School 2014 1
4 Sefwi Wiawso College of Education 2014 1 APPENDIX D1
ASHANTI REGION
SCHEDULE OF DEBTORS
Student Other Staff Total No. Name of Institution Debtors Debtors Debtors
GH¢ GH¢ GH¢ GH¢ 1 Achinakrom Snr High Sch. 47,658.97 - - 47,658.97 2 Adanwomase Snr High Sch. 22,490.00 - - 22,490.00 3 Adu Gyamfi Snr. High Sch. 211,880.96 - 300.00 212,180.96 4 Aduman Snr. High School 13,289.40 1,320.00 - 14,609.40 5 Adventist Girls Snr. High Sch, Ntonso 89,213.50 - - 89,213.50 6 Adventist Snr High School, Ksi 31,564.09 - - 31,564.09 7 Afia Kobi Girls Snr High Sch. 94,762.00 - - 94,762.00 8 Agogo Presby College of Education 94,762.00 - - 94,762.00 9 Agogo State Snr High Sch. 44,765.00 - - 44,765.00 10 Agona Snr. High Techn. Sch. 9,200.00 - - 9,200.00 11 Akrofuom Snr High Techn. Sch. 5,350.40 - - 5,350.40 12 Akrokerri Training College 242,337.02 - - 242,337.02 13 Akumadan Snr Sch. 20,289.01 - - 20,289.01 14 Al-Zhariya Islamic Snr High Sch, Kumasi 31,418.00 - - 31,418.00 15 Amaniampong Snr High Sch. 52,849.65 - - 52,849.65 16 Anglican Snr. High Sch. 67,993.50 - - 67,993.50 17 Antoa Snr High School 53,246.30 - - 53,246.30 18 Armed Forces Snr High. Tech Sch. 9,378.81 - - 9,378.81 19 Asanteman Snr. High Sch 55,233.47 - - 55,233.47 20 Asare Bediako Snr High Tech Sch. 25,461.49 - - 25,461.49 21 Atwima Kwanwoma Snr High School 10,233.20 - - 10,233.20 22 Bankoman Snr High Sch 18,623.75 - - 18,623.75 23 Barekese Snr High Sch. 203,005.07 - - 203,005.07 24 Beposo Snr. High Techn. School 8,550.57 - 50.00 8,600.57 25 Bodwesango Snr High Sch. 31,101.00 - 2,000.00 33,101.00 26 Bonwire Snr High Sch. 33,167.00 - - 33,167.00 27 Bosome Freho Snr. High Techn Sch 7,426.21 - - 7,426.21 28 Christ The King Snr High Sch. 15,853.24 - - 15,853.24 29 Collins Snr. High Sch. 498,632.05 - - 498,632.05 30 Dadease Agric Snr High Sch. 648,746.70 - - 648,746.70 31 Denyaseman Catholic SHS - Poano 2,041.50 - - 2,041.50 32 Dompoase Snr. High Sch. 5,199.70 - - 5,199.70 33 Dwamena Akenten Snr High Sch. 84,171.00 - - 84,171.00 34 Effiduase Snr. High Comm. Sch. 195,868.39 1,420.00 - 197,288.39 35 Ejisu Snr High Techn. School - 47,165.70 - 47,165.70 36 Ejisuman Snr. High School 97,055.02 - - 97,055.02 37 Ejuraman Snr. High School. 25,196.09 - 2,600.00 27,796.09 38 Esaase Bontefufuo Snr High Techn School 212,963.21 - 1,945.00 214,908.21 39 Ghana Muslim Mission Sen High School 6,961.95 - - 6,961.95 40 Gyaama Pensan Snr High Techn. Sch. 39,628.00 - - 39,628.00 41 Islamic Snr High Sch 77,380.70 - 2,600.00 79,980.70 42 Jachie Pramso Snr High Sch. 49,396.80 - - 49,396.80 43 Jacobu Snr High Sch 4,254.18 - - 4,254.18 44 Juaben Snr. High Sch. 13,469.07 70,000.00 - 83,469.07 45 Juaso Snr. High Sec. School 12,546.00 - - 12,546.00 46 KNUST Snr. High Sch. 6,476.05 - - 6,476.05 47 Kofi Agyei Snr High Tech. Sch. 77,656.28 - - 77,656.28 48 Kofiase Adventist Senior High School 8,510.78 - - 8,510.78 49 Konadu Yiadom Snr High Sch. 20,176.00 - - 20,176.00 50 Konongo Odumasi Snr High Sch. 15,391.81 73,424.30 - 88,816.11 51 Krobea Asante Tech/Voc. Inst. 2,329.00 - - 2,329.00 52 Kumasi Academy 106,225.90 - - 106,225.90 53 Kumasi Girls Snr. High Sch. 12,115.00 - - 12,115.00 54 Kumasi Snr High Sch. 6,283.40 - 126,199.00 132,482.40 55 Kumasi Snr. High Techn School. 84,076.70 - - 84,076.70 56 Kumasi Wesley Girls Snr. High Sch. 10,316.00 - - 10,316.00 57 Mabang Snr High Technical School 54,919.88 - - 54,919.88 58 Mampong Techn. Teachers Trg. Col. 303,794.00 534,724.50 - 838,518.50 59 Mankranso Snr High Techn. Sch. 24,340.38 - - 24,340.38 60 Manso Adubia Snr High Sch. 35,007.73 - - 35,007.73 61 Mansoman Snr. High Sch. 35,462.60 - - 35,462.60 62 Mpasatia Snr High Techn. Sch. 46,987.02 - - 46,987.02 63 Namong Snr High Techn Sch. 15,648.50 - - 15,648.50 64 New Edubiase Snr High Sch. 5,063.78 - - 5,063.78 65 Nkawie Snr High Techn Sch. 34,761.60 - 10,320.00 45,081.60 66 Nkenkaasu Snr. High School 20,559.61 - - 20,559.61 67 Nyinahin Catholic Snr High School. 12,790.60 - - 12,790.60 68 Obuasi Snr. High Techn. School. 18,494.98 - - 18,494.98 69 Offinso College of Education 249,132.90 109,960.09 - 359,092.99 70 Ofoase Snr. Tech. Sch. 3,616.00 - - 3,616.00 71 Okomfo Anokye Snr High Sch. 85,337.00 - 1,300.00 86,637.00 72 Opoku Ware Snr. High Sch. 56,244.30 - - 56,244.30 73 Oppong Memorial Snr. High Sch. 4,075.50 - - 4,075.50 74 Osei Kyeretwie Snr High school 105,828.46 - - 105,828.46 75 Osei Tutu II College, Tetrem 9,919.33 - - 9,919.33 76 Osei Tutu Snr High Sch. 36,363.51 - - 36,363.51 77 Owerriman Snr. High Sch. 11,344.40 - - 11,344.40 78 Prempeh Snr. High Sch. 61,585.56 - - 61,585.56 79 Presby Snr. High Sch, Bompata 9,435.80 - - 9,435.80 80 Presby Snr. High Sch, Kwamang 11,764.00 - - 11,764.00 81 Sakafia Senior High School 5,572.00 - - 5,572.00 82 SDA Snr. High Sch, Agona 20,650.50 - - 20,650.50 83 SDA Snr. High Sch, Bekwai 50,725.36 - - 50,725.36 84 Sekyedumase Snr High Sch. 71,446.02 - - 71,446.02 85 Serwaa Nyarko Girls Snr High Sch. 828.00 - - 828.00 86 Simms Snr. High Comm. Sch. 19,382.50 - - 19,382.50 87 St Michael's Community Snr. High Sch. 1,206.00 - - 1,206.00 88 St Monica's Snr High Sch, Mampong 80,285.03 - - 80,285.03 89 St. Hubert Seminary Snr. High Sch. 13,661.50 - - 13,661.50 90 St. Jerome Snr High Sch - Abofour 60,514.40 - - 60,514.40 91 St. Joseph Sem. Snr. High Sch. Mampong 13,468.73 - - 13,468.73 92 St. Joseph's Snr High Sch, Ahwiren 7,951.00 - - 7,951.00 93 St. Louis Snr High SCh. 122,392.35 - - 122,392.35 94 St. Louis Training College 274,617.68 - - 274,617.68 95 St. Mary's Girls Senior High School, Konongo 4,875.93 - - 4,875.93 96 St. Monicas Trg. College, Mampong 29,894.00 33,417.45 - 63,311.45 97 T.I Ahmadiyya Snr. High Sch, Asokore. 17,657.70 - - 17,657.70 98 T.I Ahmadiyya Snr. High Sch, Fomena 21,088.30 - - 21,088.30 99 T.I Ahmadiyya Snr. High Sch, Kumasi 51,743.22 - - 51,743.22 100 Tepa Senior High School 112,696.21 - - 112,696.21 101 Tijjaniya Senior High School 12,140.50 - - 12,140.50 102 Toase Snr High Sec. Sch. 307,533.82 - - 307,533.82 103 Tweneboah Kodua Snr. High School 73,718.25 - - 73,718.25 104 Wesley College 261,870.00 - - 261,870.00 105 Wesley Snr High Sch, Bekwai 55,697.12 - - 55,697.12 106 Wesley Snr High Sch, Konongo 13,202.00 - - 13,202.00 107 Yaa Asantewaa Girls Snr High Sch. 29,814.19 - - 29,814.19 Total 6,861,280.64 871,432.04 147,314.00 7,880,026.68 APPENDIX 'D2'
BRONG AHAFO REGION
SCHEDULE OF DEBTORS
Student Staff Debtors Other Debtors Total No. Name of Institution Debtors GH₵ GH₵ GH₵ GH¢ 1 Acherensua SHS 9,580.00 91,885.99 101,465.99 2 Ahafoman Sec/Tech 62,592.90 62,592.90 3 Akumfi Ameyaw Sec/Tech. 2,150.00 57,454.50 59,604.50 4 Amantin SHS 39,137.91 39,137.91 5 Atebubu College Of Education 6,285.00 193,292.40 5,400.00 204,977.40 6 Atebubu SHS 455,631.64 - 455,631.64 7 Badu SHS 500.00 8,118.36 8,618.36 8 Bandaman SHS 182,874.50 182,874.50 9 Bechem Presby SHS 2,780.00 79,323.19 82,103.19 10 Berekum Presby SHS 600.00 148,198.14 148,798.14 11 Berekum SHS 5,135.00 12,150.00 17,285.00 12 Biadan Methodist Sech./Technical 1,500.00 50,977.82 10,525.69 63,003.51 13 Boakye Tromo SHS 798.00 27,189.00 27,987.00 14 Bomaa SHS 4,790.00 45,839.23 50,629.23 15 Buoyem SHS 1,000.00 14,173.76 15,173.76 16 Busunya SHS 32,386.00 32,386.00 17 Chiraa SHS 37,360.20 37,360.20 18 Diamono SHS - 10,498.10 - 10,498.10 19 Don Bosco Technical Institute 53,807.25 53,807.25 20 Dormaa SHS 50.00 79,832.98 79,882.98 21 Drobo SHS 36,260.98 36,260.98 22 Hwidiem SHS 420.00 91,911.79 92,331.79 23 Istiqaama SHS 1,150.00 70,872.00 72,022.00 24 Jema SHS 31,291.52 31,291.52 25 Jinijini SHS 5,950.00 861,910.78 867,860.78 26 Kajaji SHS 23,630.06 23,630.06 27 Kintampo SHS 1,200.00 10,834.20 12,034.20 28 Koase SHS 4,791.49 4,791.49 29 Kwabre SHS 2,050.00 23,526.58 25,576.58 30 Kwame Danso SHS 1,420.00 71,278.66 72,698.66 31 Mansen SHS 630.00 136,268.97 136,898.97 32 Menji Agric SHS 500.00 7,044.32 7,544.32 33 Methodist Technical Ins. Sunyani 1,400.00 39,566.62 40,966.62 34 Mim SHS 1,745.98 116,091.08 117,837.06 35 Nafana SHS 34,530.68 34,530.68 36 Nkoranman SHS 1,750.00 33,000.60 34,750.60 37 Nkoranza Sec/Tech. 1,900.00 8,607.88 10,507.88 38 Nkoranza Technical Institute 2,550.00 19,653.01 22,203.01 39 Nkrankwanta SHS 78,375.66 78,375.66 40 Notre Dame Girls SHS 6,163.00 14,454.00 20,617.00 41 Nsawkaw State SHS 16,102.50 16,102.50 42 Odomaseman SHS 26,169.36 26,169.36 43 Ola Girls SHS-Kenyase 2,600.00 17,606.72 20,206.72 44 Our Lady Of Fatima Voc. Inst. 1,590.00 59,653.30 61,243.30 45 Our Lady Of Mount Camel-Techiman 4,020.00 2,654.91 6,674.91 46 Our Lady Of Providence SHS - 4,663.90 4,663.90 47 Prang SHS 113,160.00 113,160.00 48 Sacred Heart SHS 200.00 28,001.30 7,957.50 36,158.80 49 Salvation Army SHS 244.83 20,927.92 1,540.00 22,712.75 50 Sankore SHS 2,745.00 46,887.07 49,632.07 51 Serwaa Kesse SHS 53,924.48 53,924.48 52 St. James Seminary SHS 24,540.18 24,540.18 53 St. Joseph College Of Education 174,018.00 174,018.00 54 Sumaman SHS 530.00 81,535.16 82,065.16 55 Sunyani SHS 281.00 42,775.45 43,056.45 56 Techiman SHS 22,500.83 158,669.48 181,170.31 57 Techimantia Presby SHS/Commercial 3,790.00 148,274.82 152,064.82 58 Tuobodom SHS 16,664.95 79,763.29 96,428.24 59 Twene Amanfo Sec/Tech - 15,664.54 15,664.54 60 Wamanafo SHS 69,163.49 1,650.00 70,813.49 61 Wenchi Methodist SHS 53,054.76 53,054.76 62 Yamfo Anglican SHS 3,890.00 15,741.74 19,631.74 63 Yeboah Asuama SHS 20,334.65 20,334.65 64 Yefriman SHS 1,970.00 25,304.25 27,274.25 65 Yeji SHS 31,797.08 31,797.08 Total 102,522.76 4,590,844.45 185,742.67 4,879,109.88 APPENDIX D3 CENTRAL REGION
SCHEDULE OF DEBTORS
Students Staff Other Total No. Name of Institution Debtors Debtors Debtors
GHȼ GHȼ GHȼ GHȼ
1 Academy Of Christ The King 18,278.50 - - 18,278.50 2 Aggrey Memorial A.M.E. Zion 427,853.06 - - 427,853.06 3 Apam Snr. High Sch. 203,580.94 - - 203,580.94 4 Bisease Snr. High School 64,917.55 - 64,917.55 5 Boa Amposem Snr. High Sch. 235,460.75 4,500.00 - 239,960.75 6 Cape Coast Technical Institute 170,643.21 550.00 171,193.21 7 Dunkwa Snr. High Tech. Sch. 35,865.43 35,865.43 8 Edinaman Snr High Sch. 868,839.97 868,839.97 9 Effutu Snr. High Tech Sch. 258,149.18 - - 258,149.18 10 Eguafo Abrem Snr. High Sch. 233,231.78 233,231.78 11 Enyan Abaasa Technical Institute 4,265.30 - 4,265.30 12 Enyan Denkyira Snr. High Tech. Sch. 69,878.94 - 69,878.94 13 Ghana National College 317,660.88 - - 317,660.88 14 Holy Child Snr. High Sch. 19,237.68 - - 19,237.68 15 Kwegyir Aggrey Snr. High Sch. 137,036.30 - 137,036.30 16 Mando Snr. High School 10,539.60 3,750.00 14,289.60 17 Mankessim Snr. High Tech Sch. 201,838.79 - 201,838.79 18 Methodist Snr. High Sch. 241,096.77 - 241,096.77 19 Mfantsiman Girls Sec. Sch 39,166.28 - 39,166.28 20 Mfantsipim School 307,442.81 - 307,442.81 21 O.L.A College Of Education 863,077.20 - - 863,077.20 22 Obrachire Snr. High Tech. Sch 26,715.80 - - 26,715.80 23 Oguaa Snr. High Tech. Sch 101,116.99 240.00 - 101,356.99 24 Potsin T. I. Ahmadiyya Snr. High Sch. 338,811.18 460.00 339,271.18 25 Senya Snr. High Sch. 10,618.59 10,618.59 26 St. Augustine's College 71,457.98 - - 71,457.98 27 University Practice Sec. Sch. 124,793.00 - - 124,793.00 28 Wesley Girls High Sch. - - 41,598.30 41,598.30 29 Winneba Snr. High Sch 4,713.22 - - 4,713.22 Total 5,406,287.68 9,500.00 41,598.30 5,457,385.98 APPENDIX D4
EASTERN REGION
SCHEDULE OF DEBTORS
Student Sundry Staff Debtors Total No. Name of Institution Debtors Debtors
GH¢ GH¢ GH¢ GHȼ 1 Aburi Girls' Snr High Sch. - Aburi 45,386.73 - - 45,386.73 2 Adonten Snr High Sch. - Aburi 103,666.34 12,234.00 - 115,900.34 3 Asamankese Snr High Sch. - Asamankese 16,977.38 - - 16,977.38 4 Abetifi Technical Institute, Abetifi 20,117.48 1,100.00 - 21,217.48 5 Abuakwa State College - Kibi 66,109.87 - - 66,109.87 6 Achease Snr High Sch. - Achease 92,412.45 - - 92,412.45 7 Adjena Snr High Tech. Sch. - Adjena 12,068.70 - - 12,068.70 8 Akim Swedru Senior High school 181,542.05 1,750.00 - 183,292.05 9 Akokoaso Senior High School, Akokoase 25,523.80 - - 25,523.80 10 Akro Snr High Sch. - Odumase 49,659.00 - - 49,659.00 11 Akroso Senior High School, Akroso 188,577.20 37,527.00 - 226,104.20 12 Akuse Meth. Sec. Tech. School 75,640.29 1,810.00 - 77,450.29 13 Akwamuman Snr High Sch. - Akosombo 330,678.47 - - 330,678.47 14 Akwatia Technical Institute - Akwatia 68,803.51 - 68,803.51 15 Anglican Snr. High Tech Sch. - Kwabeng 572,667.15 - - 572,667.15 16 Anum Presby Snr High Sch. - Anum 28,703.96 - - 28,703.96 17 Apeguso Snr High Sch. - Apeguso 158,789.74 350.00 - 159,139.74 18 Asafo Akim Snr High Sch.- Asafo Akyem 9,798.38 - - 9,798.38 19 Asesewa Senior High School-Asesewa 31,566.01 2,160.00 - 33,726.01 20 Asuom Snr High Sch. - Asuom 46,331.80 - - 46,331.80 21 Attafua Snr High Tech. - Akim Oda 145,273.52 15,991.00 - 161,264.52 22 Atweaman Snr High Sch. - Akim Manso 39,063.48 - - 39,063.48 23 Ayirebi Senior High Schoo,l, Ayirebi 32,704.78 2,075.00 - 34,779.78 24 Benkum Snr High Sch. - Larteh 198,630.63 - - 198,630.63 25 Bepong Snr High Sch. - Bepong 19,605.44 450.00 - 20,055.44 26 Boso Snr High Tech. Sch. - Boso 125,132.26 - - 125,132.26 27 Donkorkrom Agric Snr High School 45,025.20 - - 45,025.20 28 Ghana Snr High Sch. - Koforidua 24,120.00 - - 24,120.00 29 H'Mount Sinai Snr High Sch. - Akropong 91,021.38 - - 91,021.38 30 Islamic Girls Snr High Sch. - Suhum 15,614.08 - - 15,614.08 31 J. G. Knol Vocational/Technical School- Adukrom 6,243.50 - - 6,243.50 32 Kade Snr High Tech. Sch - Kade 54,892.45 - - 54,892.45 33 Kibi School for the Deaf - Kibi - 1,120.00 - 1,120.00 34 Kibi Snr High Tech Sch. - Kibi 36,650.78 1,138.54 - 37,789.32 35 Klo Agogo Snr High Sch. - Agogo 77,710.76 1,310.00 - 79,020.76 36 Koforidua Snr High Tech. Sch. - Koforidua 63,684.28 16,351.00 - 80,035.28 37 Koforidua Tech. Institute - Koforidua 174,850.25 - - 174,850.25 38 Krobo Girls' Snr High Sch. - Odumase 13,482.18 - - 13,482.18 39 Kwahu Ridge Senior High Sccool - Obo Kwahu 166,827.15 - - 166,827.15 40 Kwahu Tafo Senior High School 72,556.49 1,185.00 - 73,741.49 41 Mangoase Senior High School 310,004.26 11,187.25 - 321,191.51 42 Manya Krobo Snr High Sch. - Odumase 634,531.11 10,720.00 - 645,251.11 43 Methodist Girls' Snr High Sch. - Mamfe 84,401.74 - - 84,401.74 44 Methodist Snr High Sch. - Oyoko Koforidua 374,072.93 4,480.00 - 378,552.93 45 Mt. Mary College of Education - Somanya 162,299.95 1,900.00 - 164,199.95 46 New Abirem/Afosu Senior High School 45,412.68 400.00 - 45,812.68 47 New Juaben Snr High Sch. - K'dua 24,428.17 - - 24,428.17 48 New Nsutam Senior High School, Nsutam 15,319.60 1,120.00 - 16,439.60 49 Nifa Snr High Sch. - Adukrom 153,152.10 1,300.00 - 154,452.10 50 Nkawkaw Senior High School-Kwahu 223,429.58 12,927.77 - 236,357.35 51 Nkwatia Presby Senior High School 26,846.32 - - 26,846.32 52 Nsaba Diaspora Girls Senior High School, Obodan 23,210.78 - - 23,210.78 53 Nsawam Snr High Sch.- Nsawam 16,985.70 947.00 - 17,932.70 54 Oda Snr High Sch. - Akim Oda 261,416.61 13,594.00 - 275,010.61 55 Ofori Panin Snr High Sch.- Kukurantumi 98,230.36 - - 98,230.36 56 Okuapeman Snr High Sch. - Akropong 208,889.99 - - 208,889.99 57 Oti Boateng Senior High School, Koforidua 23,958.70 1,400.00 - 25,358.70 58 Pope John Snr High Sch. - Koforidua 45,601.90 - - 45,601.90 59 Presby College of Education - Akropong 19,114.09 - - 19,114.09 60 Presby College of Education - Kibi 165,873.00 4,020.00 - 169,893.00 61 Presby Senior High School - Adeiso 52,077.19 900.00 - 52,977.19 62 Presby Senior High Tech School, Aburi 138,520.23 - - 138,520.23 63 Presby Snr High Sch. - Begoro 58,000.00 100.00 - 58,100.00 64 Presby Snr High Sch. - Mampong 375,617.03 18,135.62 - 393,752.65 65 Presby Snr High Sch. -Osino 22,868.36 - - 22,868.36 66 Presby Snr High Tech Sch.- Kraboa/Coaltar 68,149.31 7,400.00 - 75,549.31 67 Presby Snr High Tech. School, Adukrom 85,542.14 - - 85,542.14 68 Presby Snr High Tech. School, Larteh 78,350.60 1,820.00 - 80,170.60 69 Presby Women's College of Educ. - Aburi 140,862.00 15,490.00 7,822.85 164,174.85 70 S.D.A Senior High School, Asokore-Koforidua 7,534.38 5,520.00 - 13,054.38 71 S.D.A College of Educ. - Asokore-Koforidua 95,709.00 - - 95,709.00 72 S.D.A Snr High Sch. - Akyem Sekyere 60,739.18 4,295.38 - 65,034.56 73 School for the Blind - Akropong - 1,150.00 - 1,150.00 74 St. Dominics Snr High Tech., Pepease 146,195.10 420.00 - 146,615.10 75 St. Fidelis Senior High School-Tease 91,934.98 2,950.00 - 94,884.98 76 St. Francis Snr High Tech. Sch. - Akim Oda 187,300.16 - - 187,300.16 77 St. Martins Snr High Sch. - Nsawam 41,855.08 680.00 - 42,535.08 78 St. Mary Girls Vocational/Tech. Inst. -Adeemmra 9,781.00 - - 9,781.00 79 St. Michael Senior High School, Akoase 14,535.62 - - 14,535.62 80 St. Paul's Tech. Institute-Kukurantumi 21,983.10 1,000.00 - 22,983.10 81 St. Peter's Snr High Sch. - Nkwatia 20,495.00 - - 20,495.00 82 St. Roses Snr High Sch. - Akwatia 21,984.27 - - 21,984.27 83 St. Stephen's Senior High School, Asiakwa 42,229.08 - - 42,229.08 84 St. Thomas Snr High Sch. - Asamankese 64,390.51 - - 64,390.51 85 Suhum Presby Snr High School - Suhum 22,544.66 1,340.00 - 23,884.66 86 Suhum Snr High Tech Sch. - Suhum 56,448.50 - - 56,448.50 87 W.B.M Snr High Sch.- Old Tafo 51,089.00 - - 51,089.00 88 Yilo Krobo Snr High Comm. Sch. - Somanya 18,975.57 8,210.00 - 27,185.57 Total 8,440,999.54 229,958.56 7,822.85 8,678,780.95 APPENDIX D5 GREATER ACCRA REGION SCHEDULES OF DEBTORS - 2015
Staff Other Students Debtors Total No. Name of Institution Debtors Debtors
GH₵ GH₵ GH₵ GHȼ
1 Accra High School 39,467.50 14,863.00 54,330.50
2 Accra Technical Training Centre 650.00 124,016.08 124,666.08
3 Accra Wesley Girl’s High School 450.00 68,550.00 9,776.86 78,776.86
4 Achimota Basic School 6,840.50 6,840.50
5 Achimota Senior High School 905.00 905.00
6 Ada College of Education 2,000.00 5,740.57 7,740.57
7 Ada College of Education 21,490.00 21,490.00
8 Ada Senior High School 8,759.00 203,810.04 212,569.04
9 Ada Senior High Technical School 20,719.90 58,976.36 79,696.26
10 Ada Technical Institute 1,930.00 25,367.00 27,297.00
11 Ashaiman Senior High School 15,903.20 15,903.20
12 Ebenezer Senior High School 37,232.20 37,232.20
13 Ghanata Senior High School 18,380.46 18,380.46
14 Kinbu Senior High Technical School 471.60 12,149.00 12,620.60
15 Labone Senior High School 300.00 31,370.87 31,670.87
16 Ningo Senior High School 850.00 60,677.15 61,527.15
17 Nungua Senior High School 18,723.20 18,723.20
18 O’reilly Senior High School 2,511.50 2,511.50
19 Odorgonno Senior High School 30,178.50 74,578.95 16,731.83 121,489.28
20 Osuduku Senior High School 180.00 18,433.00 18,613.00
21 Prampram Senior High School 2,533.48 2,533.48
22 Presbyterian Boys Secondary School, Legon 89,660.33 6,855.19 96,515.52
23 Presbyterian Senior High School, La 5,350.00 173,902.60 179,252.60
24 Presbyterian Senior High School, Osu 29,510.00 200.00 29,710.00
25 St John’s Grammar Senior High School 88,269.06 4,183.77 92,452.83
26 St. Margaret Mary Senior High Tech. School 5,069.40 5,069.40
27 St. Thomas Aquinas Senior High School 120.00 6,411.66 6,531.66
28 Tema Methodist Day Senior High School 78,465.29 78,465.29
29 West Africa Senior High School 11,898.11 11,898.11 Total 93,449.00 1,302,706.94 59,256.22 1,455,412.16 APPENDIX D6
NORTHERN REGION
SCHEDULE OF DEBTORS
Other Staff Student Debtors Total No. Name of Institution Debtors Debtors GH¢ GH¢ GH¢ GH¢ 1 Ambariyya Snr High Sch., Tamale 115,231.56 115,231.56
2 Bagabaga College of Education 177,898.00 177,898.00
3 BimbillaSenior High Sch 820,292.90 100,000.00 920,292.90
4 Bole SHS 627,415.73 627,415.73
5 Buipe Tech/Voc. Snr. High Sch 134,649.87 134,649.87
6 Bunkpurugu SHS/Technical 922,938.13 1,050.00 923,988.13
7 Business Senior High School 42,718.20 1,126,275.82 1,168,994.02
8 Chereponi Senior High 625,753.44 12,450.62 638,204.06
9 Dabokpa Technical Institute 183,938.00 1,852,133.70 2,036,071.70
10 Dagbong State SHS 492,670.86 912.64 493,583.50
11 Damango Senior High School 138,165.32 908,439.12 1,046,604.44
12 E.P. S.H.S - Saboba 143,405.57 143,405.57
13 E.P.Collage of Education, Bimbilla 1,267,222.69 481,295.26 1,748,517.95
14 Gambaga College of Education 493,308.00 493,308.00
15 Gambaga Girls SHS 610,148.60 610,148.60
16 Ghana SHS, Tamale 1,221,051.27 1,221,051.27
17 Gushiegu Senior High Sch 85,908.03 735,866.06 821,774.09
18 Kalpohin SHS 1,091,561.26 61,271.03 1,152,832.29
19 Karaga Senior High Sch. 48,282.79 48,282.79
20 Kpandai SHS 635,216.55 17,281.00 652,497.55
21 Kumbungu S.H.S 89,888.77 9,265.18 99,153.95
22 Nakpanduri Bus. SHS 288,679.45 6,020.00 294,699.45
23 Nalerigu SHS 1,226,338.68 1,226,338.68
24 Ndewura Jakpa Snr. High Sch 426,385.18 426,385.18
25 Northern School of Business 1,183,661.48 74,000.00 1,257,661.48
26 Pong-Tamale S.H.S 34,353.17 1,195,209.74 1,229,562.91
27 Presby SHS Tamale 82,218.34 19,029.19 101,247.53 28 Salaga SHS 1,135,349.77 360,984.00 1,496,333.77
29 Savelugu School for the Deaf 1,760.00 1,760.00
30 Savelugu Senior High Sch. 1,195,990.60 9,306.00 1,205,296.60
31 Sawla Snr High School 52,051.14 52,051.14
32 St. Anthony of Padua Snr High/ Tech 845.91 5,900.84 6,746.75
33 St. Joseph's Tech. School, Saboba 391,675.00 40,296.16 750.00 432,721.16
34 T.I Ahmadiyya, Salaga 791,155.34 17,700.00 808,855.34
35 Tamale College of Edu. 56,403.00 56,403.00
36 Tamale Girls SHS 814,021.85 814,021.85
37 Tamale Islamic Snr. High School 1,591,996.01 1,591,996.01
38 Tamale SHS 1,557,384.96 6,551.25 1,563,936.21
39 Tatale E.P. Agric SHS 91,344.90 91,344.90
40 Tolon Senior High Sch. 27,749.30 1,661.95 29,411.25
41 Tuna Senior High School 39,916.50 536,136.00 576,052.50
42 Vitting Snr High Technical 820,728.47 820,728.47
43 Walewale SHS 1,427,908.59 15,908.74 1,443,817.33
44 Walewale Voc./ Tech. SHS 99580.45 99,580.45
45 Wulensi Senior High Sch 958,890.40 958,890.40
46 Wulugu SHS, Wulugu 719,818.55 280,453.16 1,000,271.71
47 Yagaba Senior High School 565,169.47 565,169.47
48 Yendi SHS 1,602,099.75 314,349.70 1,916,449.45
49 Zabzugu Snr High Sch. 1,473,983.97 1,473,983.97
Total 27,149,381.80 9,641,890.29 24,350.84 36,815,622.93 APPENDIX 'D7'
UPPER EAST REGION
SCHEDULE OF DEBTORS
Student Staff debtors Others Total No. Institution debtors
GH¢ GH¢ GH¢ GH¢ 1 AWE Senior High Sch. 57,486.47 45,599.41 103,085.88
2 Bawku Snr. High Sch. 61,648.10 61,648.10
3 Bawku Tech. Institute 3,000.00 189,946.43 192,946.43 4 Bolga Girls Snr. High 48,884.00 420,706.00 469,590.00 5 Bolga Snr. High Sch. 215,871.39 215,871.39 6 Bongo Snr. High 1,110.00 36,629.25 22,350.00 60,089.25 7 Chiana Senior High Sch. 50.00 73,284.30 73,334.30
8 Fumbisi Snr. High/Agric 18,276.00 18,276.00 9 Gowrie Snr/Tech. Sch. 2,781.70 85,000.00 87,781.70 10 Kongo Snr. High 1,936.17 38,711.99 677,600.00 718,248.16 11 Mirigu Snr High. Sch. - 17,258.00 17,258.00 12 Navrongo Snr High Sch. - 52,555.00 160,419.75 212,974.75 13 Notre Dame Snr. High Sch. 7,489.00 7,489.00 14 O.L.L Girls Snr High 82.60 31,294.50 31,377.10
15 Sandema Snr. High 310.00 166,594.94 166,904.94
16 Sandema Snr. High/Tech 15,006.00 388,677.82 403,683.82
17 Sirigu Snr. High/Tech. 5,350.00 102,541.00 361.00 108,252.00
18 St Bernadette’s Tech. 25,229.00 25,229.00 19 St. John's Integr. Snr. High 22,352.00 22,352.00 20 Tempane Snr. High Sch. 91,922.00 950.00 92,872.00 21 Zamse Snr/Tech. Sch 49,229.95 529,848.00 579,077.95 22 Zebilla Senr, High/Tech 83,526.72 83,526.72 23 Zorkor Snr. High Sch. 45,622.00 45,622.00 24 Zuarungu Snr. High/Tech. 470.00 82,823.42 644,736.00 728,029.42 Total 12,308.77 1,536,963.16 2,976,247.98 4,525,519.91 APPENDIX D8
UPPER WEST REGION
SHEDULE OF DEBTORS
Students Advances/ Staff Scholarship Total No. Name of Institution Debtors Debtors Secretariat GH¢ GH¢ GH¢ GH¢ 1 Daffiama Senior High School, Daffiama 38,246.20 294,244.67 332,490.87
2 Eremon Senior High Technical School, Eremon 46,071.00 4,881.40 201,155.00 252,107.40
3 Funsi Senior High School, Funsi 24,533.00 69,747.00 94,280.00
4 Hilla Liman Senior High School, Gwollu 32,897.20 900.00 249,773.00 283,570.20
5 Islamic Senior High School, Wa 42,241.00 426,962.00 469,203.00
6 Jirapa Senior High School, Jirapa 10,544.50 4,924.50 15,469.00
7 Kanton Senior High School, Tumu 103,540.90 1,100.00 711,714.00 816,354.90
8 Ko Senior High School, Nandom 62,833.00 1,350.00 64,183.00
9 Lassia Tuolu Senior High School, Lassia 72,204.00 418,264.00 490,468.00
10 Lawra Senior High School 157,259.22 5,420.00 441,433.50 604,112.72
11 Nandom Senior High School, Nandom 22,436.60 134,874.00 157,310.60
12 NJA College of Education, Wa 502,511.00 1,389.30 503,900.30
13 Piina Senior High School, Piina 26,285.14 26,285.14
14 Queen of Peace Senior High School, Nadowli 399,707.00 399,707.00
15 St. Basilide's Tech./Vocational Inst., Kaleo 36,302.00 36,302.00
16 St. Francis Girls Senior High School, Jirapa 23,119.18 23,119.18
17 T.I Ahmadiyya Senior High School, Wa 90,184.55 1,450.00 461,460.00 553,094.55
18 Tumu College of Education, Tumu 55,564.45 55,564.45
19 Tumu Senior High/Technical Scholl, Tumu 111,443.72 16,548.00 280,681.00 408,672.72
20 Wa School for the Deaf 150.00 150.00
21 Wa Senior High School, Wa 31,313.80 3,550.00 1,075,567.00 1,110,430.80
22 Wa Senior High Technical School, Wa 69,014.89 1,200.00 70,214.89
23 Wa Technical Institute, Wa 76,082.00 711,249.20 787,331.20
Total 1,598,325.35 42,863.20 5,913,133.37 7,554,321.92 APPENDIX D9 VOLTA REGION
SCHEDULE OF DEBTORS
Student Other Staff Total No. Name of institution debtors debtors debtors
GH¢ GH¢ GH¢ GH¢ 1 Abor Senior High School, Abor 25,574.50 1,860.00 27,434.50 2 Abutia Senior High Technical School,Abutia 38,551.50 2,229.00 40,780.50 3 Adidome Senior High School,Adidome 109,152.76 621.00 109,773.76 4 Afadzato Senior School, Gbledi-Gbogame 22,753.00 344.00 23,097.00 5 Afife Senior High Technical School,Afife 1,892.00 870.00 2,762.00 6 Agate Senior High School,Agate 13,532.00 1,400.00 14,932.00 7 Agotime Senior High School,Kpetoe 22,082.68 1,020.00 23,102.68 8 Ahamasu Islamic Senior High School,Ahamansu 3,371.00 3,371.00 9 Akatsi College Of Education,Akatsi 378,227.84 3,953.00 382,180.84 10 Akatsi Senior High Technical School,Akatsi 223,962.81 223,962.81 11 Akome Senior High Technical School,Akome 22,856.31 22,856.31 12 Amedzofe Technical Institute, Amedzofe 6,711.36 6,711.36 13 Anfoega Senior High,Anfoega 101,052.85 101,052.85 14 Anlo Afiadenyigba Senior High School,Afiadenyigba 64,102.26 500.00 64,602.26 15 Anlo Awomeia Senior High,Anyako 33,803.20 400.00 34,203.20 16 Anlo Senior High School, Anloga 110,835.58 955.00 111,790.58 17 Anlo Technical Institute,Anloga 143,624.41 40.00 143,664.41 18 Atiavi Senior High Technical School,Atiavi 6,155.18 500.00 6,655.18 19 Ave Senior High School,Ave-Dakpa 22,073.00 592.38 22,665.38 20 Aveyime-Battor Senior High Technical School 34,983.35 34,983.35 21 Awudome Senior High School,Tsito 270,714.99 270,714.99 22 Battor Senior High, Battor 21,753.24 21,753.24 23 Bishop Heman College- Kpando 159,377.15 159,377.15 24 C.Y.O Vocational Technical Inst. Sovie 51,821.00 627.00 52,448.00 25 Community Inclusive Special School, Kpando 1,000.00 1,000.00 26 Dabala Senior High Technical School, Dabala 82,844.00 82,844.00 27 Dambai College Of Education, Dambai 901.94 901.94 28 Dodi-Papase Senior High Technical School,Dodi-Papase 57,137.08 287.90 57,424.98 29 Dorfor Senior High School,Juapong 33,330.40 33,330.40 30 Dzodzie-Penyi Senior High School,Dzodzie 79,807.50 3,080.00 82,887.50 31 Dzolo Senior High School,Dzolokpuita 3,132.35 1,900.00 5,032.35 32 E.P. College Of Education, Amedzofe 12,543.35 12,543.35 33 E.P. Senior High School, Hohoe 193,012.82 400.00 193,412.82 34 E.P. Tech/Voc. Institute, Alavanyo 81,637.70 81,637.70 35 E.P.C. Mawuko Girl's Senior High School,Ho 95,392.12 53,638.90 1,000.00 150,031.02 36 Have Technical Institute,Have 87,254.91 87,254.91 37 Kadjabi- Asato Senior High, Kadjabi 187,785.36 254,716.00 442,501.36 38 Keta Business College, Keta 96,539.00 96,539.00 39 Keta Senior High Technical School, Keta 272,064.62 2,190.70 43,381.30 317,636.62 40 Klikor Senior High Technical School,Klikor 40,817.33 40,817.33 41 Kpando Senior High School,Kpando 188,757.97 188,757.97 42 Kpando Technical Institute, Kpando 249,052.52 249,052.52 43 Kpassa Senior High Technical School, Kpassa 83,827.50 83,827.50 44 Kpedze Senior High School,Kpedze 120,574.04 120,574.04 45 Kpeve Senior High School,Kpeve 10,594.00 10,594.00 46 Krachi Senior High Techn.Sch:Kete-Krachi 56,382.00 1,039.40 450.00 57,871.40 47 Leklebi Senior High School, Leklebi-Duga 117,916.09 549.00 118,465.09 48 Likpe Senior High School,Likpe-Mate 58,638.80 58,638.80 49 Mafi-Kumase Senior High Tech.Sch. Mafi-Kumase 15,251.87 15,251.87 50 Mawuli School, Ho 110,228.98 110,228.98 51 Nkonya Senior High, Nkonya 87,863.91 11,690.00 99,553.91 52 Nkwanta Senior High School,Nkwanta 122,655.50 122,655.50 53 Ntruboman Senior High, Brewaniase 428,119.62 1,500.00 429,619.62 54 Ola Senior High School,Ho 125,546.17 24,920.70 150,466.87 55 Oti Senior High Technical School, Dambai 211,151.36 3,550.00 214,701.36 56 Peki College Of Education,Peki 803,820.18 3,860.00 807,680.18 57 Peki Senior High School,Peki 214,861.14 9,790.17 224,651.31 58 Peki Senior High Technical, Peki 113,368.50 500.00 113,868.50 59 Shia Senior High Technical School, Shia 33,279.05 33,279.05 60 Sogakofe Senior High School,Sogakofe 63,670.06 2,142.00 65,812.06 61 Sokode Senior High Technical School, Sokode 20,753.56 200.00 20,953.56 62 Some Senior High School,Agbozume 108,224.48 108,224.48 63 St. Francis College Of Education,Hohoe 49,606.69 49,606.69 64 St. Mary's Senior High School,Lolobi 30,934.00 30,934.00 65 St. Paul's Senior High School, Denu 124,188.65 124,188.65 66 St. Theresa's College Of Education,Hohoe 65,504.37 920.00 66,424.37 67 St.Kizito Senior High Technical Sch,Mepe 23,445.80 23,445.80 68 Tanyigbe Senior High School,Tanyigbe 46,446.20 46,446.20 69 Taviefe Senior High School,Taviefe 43,621.70 43,621.70 70 Three Town Senior High School,Denu 154,388.90 6,200.00 160,588.90 71 Tsiame Senior High School,Tsiame 5,951.00 5,951.00 72 Vakpo Senior High School, Vakpo 190,388.34 800.00 191,188.34 73 Vakpo Senior High Technical, Vakpo 30,273.00 500.00 30,773.00 74 Ve Senior High School,Ve-Koloenu 35,568.09 35,568.09 75 Weta Senior High Technical School, Adzoatsi 6,677.00 6,677.00 76 Worawora Senior High, Worawora 91,166.35 3,350.00 94,516.35 77 Wovenu Senior High Tech. School, Tadzewu 52,958.48 52,958.48 78 Zion College ,Anloga 122,454.26 4,000.00 126,454.26 79 Ziope Senior High Schol,Ziope 62,582.53 1,100.00 63,682.53 Total 7,640,898.63 349,923.60 157,602.33 8,148,424.56 APPENDIX D10 WESTERN REGION
SCHEDULES OF DEBTORS - 2015
Students Staff Others Total No Name of Institution Debtors Debtors Debtors
GH¢ GH¢ GH¢ GH¢ 1 Adiembra Snr. High School 76,908.20 76,908.20 2 Ahantaman Snr. High School 71,579.53 71,579.53 3 Amenfiman Snr. High School 6,371.00 6,371.00 4 Annor Adjaye Snr. High School 56,498.90 21,747.64 78,246.54 5 Archbishop Porter Girls Snr. High School 29,296.91 6,000.00 35,296.91 6 Asankrangwa High/Technical School 11,579.66 7,810.00 19,389.66 7 Asankrangwa Snr. High School 20,050.00 20,050.00 8 Axim Girls' Snr. High School 564.07 600.00 1,164.07 9 Baidoo Bonso High/Technical School 205,808.03 205,808.03 10 Benso High/Technical School 1,515.26 1,515.26 11 Bia Senior High Technical School 5,106.00 5,106.00 12 Bibiani Snr. High Technical Sch. 73,116.79 73,116.79 13 Bodi Snr. High School 31,767.50 31,767.50 14 Bompeh High/Technical School 45,497.50 45,497.50 15 Bonzo Kaku Snr. High Schol 9,890.75 9,890.75 16 Brentu Snr. High/Techn. School 24,945.50 24,945.50 17 Daboase High/Technical School 4,450.00 4,450.00 18 Dadieso Snr. High School 8,949.60 8,949.60 19 Diabene Snr. High Techn School 81,191.81 2,100.00 83,291.81 20 Enchi College of Education 337,245.34 950.00 338,195.34 21 Fiaseman Snr. High School 10,597.00 10,597.00 22 Fijai Snr. High School 55,419.48 55,419.48 23 Ghana High/Technical School 81,004.32 81,004.32 24 Half Assini Snr. High School 130,973.40 83,785.64 214,759.04 25 Holy Child Training College 40,624.41 3,854.00 44,478.41 26 Huni Valley Snr. High School 167,834.38 2,100.00 169,934.38 27 Kikam Technical Institute 16,032.20 16,032.20 28 Mpohor Snr. High School 4,724.20 4,724.20 29 Nkroful Agric Snr. High School 1,342.40 450.00 1,792.40 30 Nsein Snr. High School 61,979.53 61,979.53 31 Prestea High/Technical School 2,520.00 6,687.00 9,207.00 32 Queens Senior High School 11,237.22 550.00 11,787.22 33 Sefwi Akontombra Snr. High School 12,429.00 700.00 13,129.00 34 Sefwi Bekwai Snr. High School 97,143.44 2,025.40 99,168.84 35 Sefwi Wiawso High Technical School 5,125.00 5,125.00 36 Sefwi Wiawso Snr. High School 48,594.22 48,594.22 37 Sekondi College 41,797.97 41,797.97 38 Sekondi Methodist Snr. High School 115,876.59 730.00 116,606.59 39 Shama Snr. High School 4,502.27 1,500.00 6,002.27 40 St. Augustine's Snr. High School 8,391.00 8,391.00 41 St. John's Snr. High School 25,903.35 25,903.35 42 St. Mary's Boys' Snr. High School 97,395.90 100.00 97,495.90 28 Takoradi Senior High Sch 73,091.03 73,091.03 43 Takoradi Technical Institute 93,746.50 1,500.00 95,246.50 44 Tarkwa Snr. High School 27,819.31 27,819.31 45 Uthman Bin Affan Islamic S.H.S. 4,368.50 4,368.50 T o t a l 2,340,284.97 33,489.40 112,220.28 2,485,994.65 APPENDIX E1 ASHANTI REGION CREDITORS SCHEDULE
Govt. Students Bank Overdraft Other Creditors Total No. Name of Institution Textbook Creditors GH¢ GH¢ GH¢ GH¢ GH¢ 1 Achinakrom Snr High Sch. - 99,684.41 99,684.41 2 Adanwomase Snr High Sch. 5,525.00 149,426.79 154,951.79 3 Adu Gyamfi Snr. High Sch. 2,930.00 404,242.50 407,172.50 4 Aduman Snr. High School 116.80 122,522.86 122,639.66 5 Adventist Girls Snr. High Sch, Ntonso 1,670.00 1,670.00 6 Adventist Snr High School, Ksi 2,299.35 2,299.35 7 Afia Kobi Girls Snr High Sch. 58,881.35 58,881.35 8 Agogo Presby College of Education 31,317.00 542,810.14 574,127.14 9 Agogo State Snr High Sch. 8,854.86 79,559.22 88,414.08 10 Agona Snr. High Techn. Sch. 3,700.00 20,285.00 23,985.00 11 Akrofuom Snr High Techn. Sch. 12,917.83 12,917.83 12 Akrokerri Training College 188,730.77 188,730.77 13 Akumadan Snr Sch. 47,420.00 47,420.00 14 Al-Zhariya Islamic Snr High Sch, Kumasi 26,368.00 26,368.00 15 Amaniampong Snr High Sch. 2,559.33 27,144.55 29,703.88 16 Anglican Snr. High Sch. 55,004.98 55,004.98 17 Antoa Snr High School 67,725.83 67,725.83 18 Armed Forces Snr High. Tech Sch. 450.00 450.00 19 Asanteman Snr. High Sch 1,500.00 97,639.08 99,139.08 20 Asare Bediako Snr High Tech Sch. 39,800.00 39,800.00 21 Ashanti School For The Deaf 348,028.80 348,028.80 22 Atwima Kwanwoma Snr High School 47,956.50 47,956.50 23 Bankoman Snr High Sch 17,075.00 17,075.00 24 Barekese Snr High Sch. 36,077.83 36,077.83 25 Beposo Snr. High Techn. School 3,811.00 40,750.98 44,561.98 26 Bodwesango Snr High Sch. - 31,610.85 31,610.85 27 Bonwire Snr High Sch. 8,302.30 50,372.18 58,674.48 28 Bosome Freho Snr. High Techn Sch 36,821.28 - 36,821.28 29 Christ The King Snr High Sch. - 43,243.24 43,243.24 30 Collins Snr. High Sch. 5,560.60 443,654.65 449,215.25 31 Dadease Agric Snr High Sch. 1,393.60 38,368.50 39,762.10 32 Denyaseman Catholic SHS - Poano 7,524.00 22,905.57 30,429.57 33 Dompoase Snr. High Sch. 11,619.20 24,467.33 36,086.53 34 Dwamena Akenten Snr High Sch. 276,481.34 - 276,481.34 35 Effiduase Snr. High Comm. Sch. 77,887.69 21,507.70 99,395.39 36 Ejisu Snr High Techn. School - 46,810.61 46,810.61 37 Ejisuman Snr. High School 854.36 50,453.86 51,308.22 38 Ejuraman Snr. High School. - 45,830.30 45,830.30 39 Esaase Bontefufuo Snr High Techn School 10,818.90 203,222.79 214,041.69 40 Garden City Special School - 28,960.00 28,960.00 41 Ghana Muslim Mission Sen High School 760.00 - - 760.00 42 Gyaama Pensan Snr High Techn. Sch. - 78,986.83 78,986.83 43 Islamic Snr High Sch - 130,617.55 130,617.55 44 Jachie Pramso Snr High Sch. 7,423.00 38,625.00 46,048.00 45 Jacobu Snr High Sch 480.00 - 480.00 46 Juaben Snr. High Sch. - 168,025.00 168,025.00 47 Juaso Snr. High Sec. School - 66,315.05 66,315.05 48 KNUST Snr. High Sch. 8,727.50 - 8,727.50 49 Kofi Agyei Snr High Tech. Sch. 297.00 104,725.00 105,022.00 50 Kofiase Adventist Senior High School - 23,339.00 23,339.00 51 Konadu Yiadom Snr High Sch. 9,994.00 71,942.53 81,936.53 52 Konongo Odumasi Snr High Sch. - 209,480.00 209,480.00 53 Krobea Asante Tech/Voc. Inst. - 55,460.00 55,460.00 54 Kumasi Academy - 67,966.40 67,966.40 55 Kumasi Girls Snr. High Sch. 7,347.00 - 7,347.00 56 Kumasi Snr High Sch. 4,119.00 - 4,119.00 57 Kumasi Wesley Girls Snr. High Sch. 24,576.13 - 24,576.13 58 Mabang Snr High Technical School 27,378.98 - 27,378.98 59 Mampong Techn. Teachers Trg. Col. - 288,000.75 288,000.75 60 Mankranso Snr High Techn. Sch. 2,760.00 40,532.25 43,292.25 61 Manso Adubia Snr High Sch. 3,858.00 120,429.19 124,287.19 62 Mansoman Snr. High Sch. - 80,271.81 80,271.81 63 Mpasatia Snr High Techn. Sch. - 55,054.86 55,054.86 64 Namong Snr High Techn Sch. - 50,827.83 50,827.83 65 New Edubiase Snr High Sch. - 14,810.51 14,810.51 66 Nkawie Snr High Techn Sch. 158,728.59 - 158,728.59 67 Nkenkaasu Snr. High School 977.30 34,975.00 35,952.30 68 Nyinahin Catholic Snr High School. - 36,160.59 36,160.59 69 Obuasi Snr. High Techn. School. - 38,804.60 38,804.60 70 Offinso College of Education 7,047.45 467,218.00 474,265.45 71 Ofoase Snr. Tech. Sch. 245.50 15,895.70 16,141.20 72 Okomfo Anokye Snr High Sch. 6,695.35 253,356.71 260,052.06 73 Opoku Ware Snr. High Sch. 2,327.30 - 2,327.30 74 Oppong Memorial Snr. High Sch. - 32,857.77 32,857.77 75 Osei Kyeretwie Snr High school 6,618.52 53,845.35 60,463.87 76 Osei Tutu II College, Tetrem 3,580.00 - 3,580.00 77 Osei Tutu Snr High Sch. 6,812.00 205,284.25 212,096.25 78 Owerriman Snr. High Sch. - 175,642.20 175,642.20 79 Prempeh Snr. High Sch. 139,629.35 330,153.56 469,782.91 80 Presby Snr. High Sch, Bompata - 150,795.10 150,795.10 81 Presby Snr. High Sch, Kwamang 3,494.60 - 3,494.60 82 Sakafia Islamic Senior High School - 8,500.00 8,500.00 83 SDA Snr. High Sch, Agona 4,250.50 7,350.00 11,600.50 84 SDA Snr. High Sch, Bekwai 12,184.00 25,661.00 37,845.00 85 Sekyedumase Snr High Sch. 105,349.25 - 105,349.25 86 Simms Snr. High Comm. Sch. - 52,000.00 52,000.00 87 St Michael's Community Snr. High Sch. 30,327.00 - 30,327.00 88 St Monica's Snr High Sch, Mampong 35,654.95 58,350.00 94,004.95 89 St. Hubert Seminary Snr. High Sch. 14,442.00 - 14,442.00 90 St. Jerome Snr High Sch - Abofour 9,517.00 92,976.17 102,493.17 91 St. Joseph Sem. Snr. High Sch. Mampong 9,602.00 56,347.97 65,949.97 92 St. Joseph's Snr High Sch, Ahwiren - 33,168.75 33,168.75 93 St. Louis Snr High SCh. 43,962.59 271,500.00 315,462.59 94 St. Mary's Girls Senior High School, Konongo 25,137.00 - 25,137.00 95 St. Monicas Trg. College, Mampong - 478,232.98 478,232.98 96 T.I Ahmadiyya Snr. High Sch, Asokore. 1,480.50 27,134.00 28,614.50 97 T.I Ahmadiyya Snr. High Sch, Fomena 16,076.25 - 16,076.25 98 T.I Ahmadiyya Snr. High Sch, Kumasi 3,193.22 75,914.34 79,107.56 99 Tepa Senior High School 5,854.27 - 5,854.27 100 Tijjaniya Senior High School 608.00 5,024.00 5,632.00 101 Toase Snr High Sec. Sch. 79,061.11 76,804.44 155,865.55 102 Wesley College - 382,575.73 382,575.73 103 Wesley Snr High Sch, Bekwai - 67,520.00 67,520.00 104 Wesley Snr High Sch, Konongo 1,436.50 65,491.25 66,927.75 105 Yaa Asantewaa Girls Snr High Sch. 25,411.02 - 25,411.02 Total 760.00 36,077.83 1,540,272.50 8,608,719.03 10,185,829.36 APPENDIX E2 BRONG AHAFO SCHEDULE OF DEBTORS
Student Sundry Other Creditors Total No. Name of Institution Creditors Creditors GH¢ GH¢ GH¢ GH¢ 1 Acherensua SHS 52,337.81 52,337.81 2 Ahafoman Sec/Tech - 17.64 - 17.64 3 Akumfi Ameyaw Sec/Tech. 1,253.50 86,328.22 12,324.20 99,905.92 4 Atebubu SHS 310,704.64 310,704.64 5 Badu SHS - 11,365.90 - 11,365.90 6 Bandaman SHS 17,896.00 17,896.00 7 Bechem Presby SHS 22,021.06 341,628.56 363,649.62 8 Berekum Presby SHS 8,463.50 94,410.07 102,873.57 9 Berekum SHS 26,764.00 5,864.00 32,628.00 10 Biadan Methodist Sech./Technical 2,450.70 52,180.80 54,631.50 11 Boakye Tromo SHS - 73,655.00 73,655.00 12 Buoyem SHS 600.00 600.00 13 Chiraa SHS 3,863.10 50,162.00 54,025.10 14 Don Bosco Technical Institute 20.00 20.00 15 Dormaa SHS 7,225.50 7,225.50 16 Drobo SHS - 2,215.04 - 2,215.04 17 Hwidiem SHS 38,894.50 88,118.93 - 127,013.43 18 Jinijini SHS 3,000.00 3,000.00 19 Kajaji SHS 1,300.00 1,300.00 20 Kwame Danso SHS 53,412.00 53,412.00 21 Mansen SHS 76,438.96 76,438.96 22 Menji Agric SHS 10,285.62 10,285.62 23 Nafana SHS 61.92 51,546.75 51,608.67 24 Nkoranza Sec/Tech. - 1,913.06 1,913.06 25 Nkoranza Technical Institute - 51,355.54 - 51,355.54 26 Notre Dame Girls SHS 31,733.99 - 31,733.99 27 Nsawkaw State SHS 2,942.79 2,942.79 28 Odomaseman SHS 18,555.00 18,555.00 29 Ola Girls SHS-Kenyase 8,642.80 - 8,642.80 30 Our Lady Of Fatima Voc. Inst. 12,758.00 12,758.00 31 Prang SHS 5,366.66 5,366.66 32 Sacred Heart SHS - 16,999.35 16,999.35 33 Salvation Army SHS 20,452.00 20,452.00 34 Sankore SHS 1,125.00 - - 1,125.00 35 School For The Deaf 77,126.70 77,126.70 36 Serwaa Kesse SHS - 59,792.65 59,792.65 37 St. James Seminary SHS 43,574.27 43,574.27 38 St. Joseph College Of Education 4,380.00 - - 4,380.00 39 Sumaman SHS - 43,529.00 43,529.00 40 Techiman SHS 19.64 - 185,314.02 185,333.66 41 Techimantia Presby SHS/Commercial 4,461.80 294,828.59 299,290.39 42 Twene Amanfo Sec/Tech - 11,363.78 - 11,363.78 43 Wamanafo SHS 10,236.50 34,867.25 13,871.77 58,975.52 44 Wenchi Methodist SHS 61,510.00 61,510.00 45 Yamfo Anglican SHS - 66,226.27 66,226.27 46 Yeboah Asuama SHS - - 55,066.21 55,066.21 Total 269,153.07 1,518,456.66 857,212.83 2,644,822.56 APPENDIX E3 CENTRAL REGION SCHEDULE OF CREDITORS
Students Sundry Creditors Total No. Name of Institution Creditors
GH¢ GH¢ GH¢ 1 Academy Of Christ The King 39,064.00 109,375.26 148,439.26
2 Aggrey Memorial A.M.E. Zion - 1,600,248.55 1,600,248.55
3 Apam Snr. High Sch. - 220,849.23 220,849.23
4 Bisease Snr. High School 91,404.57 91,404.57
5 Boa Amposem Snr. High Sch. 23,172.53 405,814.01 428,986.54
6 Cape Coast Sch. For The Deaf - 277,193.26 277,193.26
7 Cape Coast Technical Institute 1,340.52 1,340.52
8 Dunkwa Snr. High Tech. Sch. - 510,892.95 510,892.95
9 Edinaman Snr High Sch. - 579,404.30 579,404.30
10 Effutu Snr. High Tech Sch. - 166,129.76 166,129.76
11 Eguafo Abrem Snr. High Sch. 5,764.22 503,005.60 508,769.82
12 Enyan Abaasa Technical Institute 22,078.95 22,078.95
13 Enyan Denkyira Snr. High Tech. Sch. 29,634.43 29,634.43
14 Ghana National College - 780,905.54 780,905.54
15 Holy Child Snr. High Sch. 125,964.05 63,658.15 189,622.20
16 Kwegyir Aggrey Snr. High Sch. 217,087.36 217,087.36
17 Mando Snr. High School 67,871.20 67,871.20
18 Mankessim Snr. High Tech Sch. 81,521.48 81,521.48
19 Methodist Snr. High Sch. 463,328.77 463,328.77
20 Mfantsiman Girls Sec. Sch 64,399.73 64,399.73
21 Mfantsipim School - 1,919,369.49 1,919,369.49
22 Oguaa Snr. High Tech. Sch - 187,157.30 187,157.30
23 Ola College Of Education - 487,411.16 487,411.16
24 Potsin T. I. Ahmadiyya Snr. High Sch. 688,638.95 688,638.95
25 Senya Snr. High Sch. - 297,059.80 297,059.80
26 St. Augustine's College - 587,692.89 587,692.89
27 University Practice Sec. Sch. - 557,653.83 557,653.83
28 Wesley Girls High Sch. - 167,186.19 167,186.19
29 Winneba Snr. High Sch - 207,000.00 207,000.00 Total 258,364.53 11,290,913.50 11,549,278.03 APPENDIX E4 EASTERN REGION SHEDULE OF CREDITORS Student Sundry Total No. Name of Institution Creditors Creditors GH¢ GH¢ GH¢ 1 Abetifi Technical Institute, Abetifi 4,437.00 36,132.55 40,569.55 2 Abuakwa State College - College 1,052.04 232,731.05 233,783.09 3 Aburi Girls' Snr High Sch. - Aburi 30,601.24 49,144.15 79,745.39 4 Achease Snr High Sch. - Achease 20,033.82 183,395.89 203,429.71 5 Adjena Snr High Tech. Sch. - Adjena 1,498.80 145,408.68 146,907.48 6 Adonten Snr High Sch. - Aburi 75,576.93 74,864.26 150,441.19 7 Akim Swedru Senior High School - 372,264.27 372,264.27 8 Akokoaso Senior High School, Akokoase 12,061.82 17,585.64 29,647.46 9 Akro Snr High Sch. - Odumase 7,889.87 59,494.77 67,384.64 10 Akroso Senior High School, Akroso 11,011.40 237,131.98 248,143.38 11 Akuse Meth. Sec. Tech. Sch. - Akuse - 759,462.72 759,462.72 12 Akwamuman Snr High Sch. - Akosombo 33,524.39 289,982.66 323,507.05 13 Akwatia Technical Institute, Akwatia 46,218.55 366,862.97 413,081.52 14 Anglican Snr. High Tech Sch. - Kwabeng 6,027.59 469,411.87 475,439.46 15 Anum Presby Snr High Sch. - Anum 6,429.00 436,201.28 442,630.28 16 Apeguso Snr High Sch. - Apeguso 5,809.96 183,019.82 188,829.78 17 Asafo Akim Snr High Sch.- Asafo Akyem 8,698.34 30,642.10 39,340.44 18 Asamankese Snr High Sch. - Asamankese 2,800.00 52,236.00 55,036.00 19 Asesewa Senior High School-Asesewa 38,263.58 441,519.89 479,783.47 20 Asuom Snr High Sch. - Asuom 3,487.80 46,800.50 50,288.30 21 Attafua Snr High Tech. - Akim Oda 43,260.48 495,052.67 538,313.15 22 Atweaman Snr High Sch. - Akim Manso 7,854.70 260,026.17 267,880.87 23 Ayirebi Senior High Schoo,l, Ayirebi 3,328.70 63,583.68 66,912.38 24 Benkum Snr High Sch. - Larteh 1,271,843.58 - 1,271,843.58 25 Bepong Snr High Sch. - Bepong 964.60 254,571.25 255,535.85 26 Boso Snr High Tech. Sch. - Boso 10,674.28 634,059.41 644,733.69 27 Demonstration Sch for the Deaf - Mampong - 33,494.00 33,494.00 28 Donkorkrom Agric Snr High Sch. -Donkorkrom 2,492.60 91,390.50 93,883.10 29 Ghana Snr High Sch. - Koforidua 24,860.60 39,854.25 64,714.85 30 H'Mount Sinai Snr High Sch. - Akropong 12,149.07 99,535.40 111,684.47 31 Islamic Girls Snr High Sch. - Suhum 2,005.70 166,065.00 168,070.70 32 J. G. Knol Vocational/Technical School- Adukrom 427.50 875.00 1,302.50 33 Kade Snr High Tech. Sch - Kade 20,740.50 11,092.54 31,833.04 34 Kibi Snr High Tech Sch. - Kibi 3,972.84 202,404.56 206,377.40 35 Klo Agogo Snr High Sch. - Agogo 1,383.70 218,024.15 219,407.85 36 Koforidua Snr High Tech. Sch. - Koforidua 73,782.24 42,496.11 116,278.35 37 Koforidua Tech. Institute - Koforidua 11,201.25 171,622.24 182,823.49 38 Krobo Girls' Snr High Sch. - Odumase 2,546.00 125,223.50 127,769.50 39 Kwahu Ridge Senior High Sccool - Obo Kwahu 4,788.00 415,220.01 420,008.01 40 Kwahu Tafo Senior High School 8,776.53 441,424.01 450,200.54 41 Mangoase Senior High School - 366,418.54 366,418.54 42 Manya Krobo Snr High Sch. - Odumase 20,736.61 934,459.32 955,195.93 43 Methodist Girls' Snr High Sch. - Mamfe 19,680.16 99,816.06 119,496.22 44 Methodist Snr High Sch. - Oyoko Koforidua 52,146.04 885,321.52 937,467.56 45 Mt. Mary College of Education - Somanya - 74,291.90 74,291.90 46 New Abirem/Afosu Senior High School 7,785.00 274,893.02 282,678.02 47 New Juaben Snr High Sch. - K'dua 42,835.43 802,897.09 845,732.52 48 New Nsutam Senior High School, Nsutam 1,444.10 88,559.73 90,003.83 49 Nifa Snr High Sch. - Adukrom 20,436.58 278,679.10 299,115.68 50 Nkawkaw Senior High School-Kwahu 33,467.87 429,982.12 463,449.99 51 Nkwatia Presby Senior High School 13,014.24 488,664.20 501,678.44 52 Nsaba Diaspora Girls Senior High School, Obodan 869.00 88,219.03 89,088.03 53 Nsawam Snr High Sch.- Nsawam 2,547.90 79,810.28 82,358.18 54 Oda Snr High Sch. - Akim Oda 19,101.69 850,272.74 869,374.43 55 Ofori Panin Snr High Sch.- Kukurantumi 9,983.98 230,511.70 240,495.68 56 Okuapeman Snr High Sch. - Akropong 81,258.65 116,846.80 198,105.45 57 Oti Boateng Snr High Sch. - K'dua Ada 13,683.53 638,948.15 652,631.68 58 Pope John Snr High Sch. - Koforidua 2,550.00 224,190.76 226,740.76 59 Presby College of Education - Akropong - 379,388.75 379,388.75 60 Presby Senior High School - Adeiso 8,947.25 63,679.00 72,626.25 61 Presby Senior High Tech School, Aburi 38,048.83 999,010.46 1,037,059.29 62 Presby Snr High Sch. - Begoro - 34,709.46 34,709.46 63 Presby Snr High Sch. - Mampong 10,306.48 1,122,089.95 1,132,396.43 64 Presby Snr High Sch. -Osino - 371,988.23 371,988.23 65 Presby Snr High Tech Sch.- Kraboa/Coaltar 7,051.00 235,311.65 242,362.65 66 Presby Snr High Tech Sch.- Larteh 7,412.38 369,368.27 376,780.65 67 Presby Snr High Tech. Sch. - Adukrom 3,507.54 103,350.00 106,857.54 68 Presby Women's College of Educ. - Aburi 225,781.40 225,781.40 69 S.D.A Senior High School, Asokore-Koforidua - 71,639.80 71,639.80 70 S.D.A Snr High Sch. - Akyem Sekyere - 392,185.54 392,185.54 71 School for the Blind - Akropong 4,542.00 3,997.00 8,539.00 72 St. Dominic Snr Tech. High Sch. - Pepease - 213,070.05 213,070.05 73 St. Fidelis Senior High School-Tease - 118,522.95 118,522.95 74 St. Francis Snr High Tech. Sch. - Akim Oda 27,866.84 145,944.22 173,811.06 75 St. Martins Snr High Sch. - Nsawam 34,098.32 471,023.74 505,122.06 76 St. Mary Girls Vocational/Tech. Inst. -Adeemmra 1,572.00 - 1,572.00 77 St. Michael Senior High School, Akoase 1,251.20 41,455.72 42,706.92 78 St. Paul's Tech. Institute - Kukurantumi 9,896.48 7,735.00 17,631.48 79 St. Peter's Snr High Sch. - Nkwatia 6,965.00 118,504.30 125,469.30 80 St. Roses Snr High Sch. - Akwatia 37,144.07 347,827.46 384,971.53 81 St. Stephen's Senior High School, Asiakwa 602.65 243,544.85 244,147.50 82 St. Thomas Snr High Sch. - Asamankese 44.00 161,440.00 161,484.00 83 Suhum Presby Snr High School - Suhum 37,078.84 238,974.54 276,053.38 84 Suhum Snr High Tech Sch. - Suhum 32,091.62 - 32,091.62 85 Unit Sch for the Deaf - Kibi - 55,749.65 55,749.65 86 Unit School for the Deaf - Koforidua - 76,669.55 76,669.55 87 W.B.M Snr High Sch.- Old Tafo 8,661.00 81,061.89 89,722.89 88 Yilo Krobo Snr High Comm. Sch. - Somanya - 264,196.58 264,196.58 Total 2,441,103.28 22,161,309.57 24,602,412.85 APPENDIX E5 GREATER ACCRA REGION
SCHEDULE OF CREDITORS
Suppliers Others Student Total No. Name of Institution Creditors Creditors Creditors GH₵ GH₵ GH₵ GH¢ 1 Accra High School 1,030.00 1,030.00
2 Accra Technical Training Centre 284,424.50 68,151.00 352,575.50
3 Accra Wesley Girl’s High School 120,858.00 48,693.00 169,551.00
4 Achimota Senior High School 100,163.23 100,163.23
5 Ada College of Education 653 653.00
6 Ada College of Education 20,502.96 20,502.96
7 Ada Senior High School 54,870.00 54,870.00
8 Ada Senior High Technical School Sege 30,000.00 30,000.00
9 Ada Technical Institute 6,354.50 6,354.50
10 Ashiaman Senior High School 124,630.91 124,630.91
11 Ebenezer Senior High School 103,077.13 10,794.00 2,830.11 116,701.24
12 Ghanata Senior High School 72,603.00 3,401.50 76,004.50
13 Kinbu Senior High Technical 20,738.50 20,738.50
14 Labone Senior High School 41,586.22 15,650.66 57,236.88
15 Ningo Senior High School 72,680.00 1,056.16 73,736.16
16 Nungua Senior High School 2,450.00 2,450.00
17 O’reilly Senior High School 92,374.70 2,146.15 94,520.85
18 Odorgonno Senior High 50,844.78 50,844.78
19 Prampram Senior High School 28,534.00 709.01 29,243.01
20 Presbyterian Boys Secondary School, Legon 152,096.29 13,525.47 165,621.76
21 Presbyterian Senior High School, La 138,192.60 24,954.30 163,146.90
22 Presbyterian Senior High School, Osu 77,305.82 77,305.82
23 St John’s Grammar Senior High School 146,976.71 1,327.80 148,304.51
24 St. Margaret Mary Senior High Technical School 26,105.09 26,105.09
25 St. Thomas Aquinas Senior High School 139,467.42 139,467.42
26 Tema Methodist Day Senior High School 59,792.21 59,792.21
27 West Africa Senior High School 190,041.00 3,664.00 193,705.00 Total 1,915,597.98 272,406.00 167,251.75 2,355,255.73 APPENDIX E6
NORTHERN REGION
SCHEDULE OF CREDITORS
Student Other Staff Sundry Suppliers Total No. Name of Institution Creditors Creditors Creditors Creditors Creditors
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
1 Ambariyya Snr High Sch., Tamale 77,673.64 42,372.00 120,045.64
2 Bimbilla Senior High Sch 100,000.00 52,800.00 152,800.00
3 Bole SHS 542,109.95 542,109.95
4 Buipe Tech/Voc. Snr. High Sch 25,594.80 25,594.80
5 Bunkpurugu SHS/Technical 174,408.55 174,408.55
6 Business Senior High School 746,708.42 746,708.42
7 Chereponi Senior High Sch 11,096.00 18,238.82 78,240.88 107,575.70
8 Dabokpa Technical & Voc Inst. 305,036.73 305,036.73
9 Dagbong State SHS 1,689.00 222,360.00 224,049.00
10 Damango Senior High School 678,813.08 678,813.08
11 E.P. Senior High School-Saboba 56,052.00 62,657.37 118,709.37
12 E.P.Collage of Education, Bimbilla 309,865.72 309,865.72
13 Gambaga College of Education 4,689.50 4,689.50
14 Gambaga Girls SHS 53,712.00 225,362.22 279,074.22
15 Ghana SHS, Tamale 560,344.61 560,344.61
16 Gushiegu Senior High Sch 667,241.22 667,241.22
17 Kalpohin SHS 404,884.12 404,884.12
18 Kpandai SHS 13,240.00 478,225.17 491,465.17
19 Kumbungu S.H.S 10,032.02 53.55 31,421.25 41,506.82
20 Nakpanduri Bus. SHS 8,201.42 401,611.05 409,812.47
21 Nalerrigu SHS 291,790.00 291,790.00
22 Ndewura Jakpa Snr. High Sch. 134,535.87 331,045.12 465,580.99
23 Northern School of Business 83,886.00 74,000.00 813,104.12 970,990.12
24 Pong-Tamale S.H.S 385,184.41 610,218.80 995,403.21
25 Presby SHS, Tamale 429.61 429.61
26 Salaga SHS 401,637.90 1,220,732.58 1,622,370.48
27 Savelugu School for the Deaf 15,075.60 53,298.74 68,374.34
28 Savelugu Senior High Sch. 13,149.80 593,939.03 607,088.83
29 Sawla Snr High School 18,811.00 33,858.00 52,669.00
30 St. Anthony of Padua Snr High/ Tech 5,368.00 5,368.00
31 St. Joseph's Tech. School, Saboba 3,896.14 206,098.66 209,994.80
32 T.I. Ahmadiyya SHS Salaga 615,649.50 615,649.50
33 Tamale College of Edu. 1,776.00 20,120.00 21,896.00
34 Tamale Girls SHS 358,609.86 358,609.86
35 Tamale Islamic Snr. High School 485,725.67 485,725.67
36 Tamale SHS 187,349.07 936,926.88 1,124,275.95
37 Tatale E.P. Agric SHS 28,107.50 28,107.50
38 Tolon Senior High Sch. 284.10 1,377.85 174.39 1,836.34
39 Tuna Senior High School 130.00 413,198.34 413,328.34 40 VItting Snr High Technical 38.00 427,312.90 427,350.90
41 Walewale SHS 13,200.00 63,783.39 408,797.18 485,780.57
42 Wulensi Senior High Shool 13,201.35 11,978.19 735,580.44 760,759.98
43 Wulugu SHS, Wulugu 7,942.00 307,764.03 741,880.37 1,057,586.40
44 Yagaba Senior High School 429,620.43 429,620.43
45 Yendi SHS 326,052.93 1,067,913.34 1,393,966.27
46 Yumba Special School, Tamale 7,008.28 7,008.28
47 Zabzugu Snr. High Sch 18,848.08 312,744.61 331,592.69
Total 150,831.14 3,406,481.01 53.55 8,982,253.62 7,058,269.83 19,597,889.15 APPENDIX E7 UPPER EAST REGION SCHEDULE OF CREDITORS
Other Creditors Total No. Name of Institution creditors suppliers
GH¢ GH¢ GH¢ 1 Awe Senior High Sch. 47,086.11 543,743.09 590,829.20
2 Bawku Snr. High Sch. 5,539.00 - 5,539.00
3 Bawku Tech. Institute 400.00 25,475.00 25,875.00
4 Bolga Girls Snr. High Sch. - 891,471.00 891,471.00
5 Bolga Snr. High School - 211,383.78 211,383.78
6 Bongo Snr. High School 15,500.00 206,118.95 221,618.95
7 Chiana Senior High Sch. - 406,943.00 406,943.00
8 Fumbisi Snr. High/Agric 40,767.20 616,794.45 657,561.65
9 Gbeogo Sch. for the Deaf - 37,750.70 37,750.70
10 Gowrie Sec/Tech. Snr. 167,025.00 61,797.88 228,822.88
11 Kongo Snr High Sch. 1,611.73 596,826.31 598,438.04
12 Navrongo Snr High Sch. 20,143.14 540,525.50 560,668.64
13 Notre Dame Snr. High Sch. - 93,462.00 93,462.00
14 O.L.L Girls Snr High - 130,788.40 130,788.40
15 Sandema Snr. High/Tech - 547,938.68 547,938.68
16 Sirigu Snr. High/Tech. 3,141.50 552,256.27 555,397.77
17 St Bernadette’s Tech. - 112,460.00 112,460.00
18 St. John's Integr. Snr High/Tech - 294,186.66 294,186.66
19 Tempane Snr. High Sch. - 382,733.46 382,733.46
20 Zamse Snr. High/Tech. 57,948.72 409,464.81 467,413.53
21 Zorkor Snr. High Sch. 45,253.92 - 45,253.92
22 Zuarungu Snr. High/Tech. - 549,750.47 549,750.47
Total 404,416.32 7,211,870.41 7,616,286.73
APPENDIX E8 UPPER WEST REGION SCHEDULE OF CREDITORS
Sundry Students Other Creditors Total No. Name of Institution Creditors Creditors
GH¢ GH¢ GH¢ GH¢ 1 Daffiama Senior High School, Daffiama 294,784.50 294,784.50
2 Eremon Senior High Technical School, Eremon 159,980.00 4,238.00 164,218.00
3 Funsi Senior High School, Funsi 153,884.00 653.00 154,537.00
4 Hilla Liman Senior High School, Gwollu 230,467.75 254.00 230,721.75
5 Islamic Senior High School, Wa 220,624.25 220,624.25
6 Kanton Senior High School, Tumu 283,090.28 1,204.00 284,294.28
7 Ko Senior High School, Nandom 468,566.25 468,566.25
8 Lassia Tuolu Senior High School, Lassia 398,828.86 4,978.50 403,807.36
9 Lawra Senior High School 636,450.00 6,247.60 642,697.60
10 Nandom Senior High School, Nandom 254,310.58 5,786.60 260,097.18
11 Piina Senior High School, Piina 139,411.00 379.50 139,790.50
12 T.I Ahmadiyya Senior High School, Wa 279,012.13 279,012.13
13 Tumu College of Education, Tumu 19,106.30 17,436.00 36,542.30
14 Tumu Senior High/Technical Scholl, Tumu 71,228.42 71,228.42
15 Wa Methodist School for the Blind 67,717.09 67,717.09
16 Wa School for the Deaf 48,216.53 48,216.53
17 Wa Senior High School, Wa 1,168,599.43 3,624.46 1,172,223.89
18 Wa Senior High Technical School, Wa 3,175.00 929.50 4,104.50
19 Wa Technical Institute, Wa 336,830.25 336,830.25
Total 5,234,282.62 28,295.16 17,436.00 5,280,013.78 APPENDIX E9 VOLTA REGION
SCHEDULE OF CREDITORS
Statutory Students Other creditors Total No. Name of institution deductions creditors
GH¢ GH¢ GH¢ GH¢
1 Abor Senior High School, Abor 3,601.90 124,665.72 128,267.62 Abutia Senior High Technical 2 8,632.90 99,271.94 107,904.84 School,Abutia 3 Adidome Senior High School,Adidome 8,134.00 7,500.00 15,634.00
4 Afadzato Senior School, Gbledi-Gbogame 6,303.05 6,303.05
5 Afife Senior High Technical School,Afife 27,880.62 27,880.62
6 Agate Senior High School,Agate 211.10 7,439.00 7,650.10
7 Agotime Senior High School,Kpetoe 70,140.12 70,140.12 Ahamasu Islamic Senior High 8 5,727.53 5,727.53 School,Ahamansu 9 Akatsi College Of Education,Akatsi 4,833.23 4,833.23
10 Akatsi Senior High Technical School,Akatsi 3,021.00 285,790.15 288,811.15 Akome Senior High Technical 11 1,939.86 66,135.42 68,075.28 School,Akome 12 Amedzofe Technical Institute, Amedzofe 135.50 8,411.77 8,547.27
13 Anfoega Senior High,Anfoega 10,290.62 183,801.34 194,091.96 Anlo Afiadenyigba Senior High 14 1,906.38 228,832.38 230,738.76 School,Afiadenyigba 15 Anlo Awomeia Senior High,Anyako 118,343.58 118,343.58
16 Anlo Senior High School, Anloga 35,783.82 132,535.55 168,319.37
17 Anlo Technical Institute,Anloga 605.25 16,144.00 183,627.34 200,376.59
18 Atiavi Senior High Technical School,Atiavi 2,000.00 2,000.00
19 Ave Senior High School,Ave-Dakpa 21,040.00 130,968.04 152,008.04 Aveyime-Battor Senior High Technical 20 66,843.00 66,843.00 School 21 Awudome Senior High School,Tsito 4,037.00 302,888.87 306,925.87
22 Battor Senior High, Battor 10,500.00 72,235.45 82,735.45
23 Bishop Heman College- Kpando 11,450.32 109,900.00 121,350.32
24 C.Y.O Vocational Technical Inst. Sovie 1,819.50 61,506.08 63,325.58 Community Inclusive Special School, 25 7,767.90 7,767.90 Kpando Dabala Senior High Technical 26 1,790.00 112,765.91 114,555.91 School,Dabala Dodi-Papase Senior High Technical 27 98,749.40 77,168.47 175,917.87 School,Dodi-Papase 28 Dorfor Senior High School,Juapong 45,870.10 45,870.10 29 Dzodzie-Penyi Senior High School,Dzodzie 156,766.22 156,766.22
30 Dzolo Senior High School,Dzolokpuita 55,947.25 55,947.25
31 E.P. College Of Education, Amedzofe 41,571.25 257,845.75 299,417.00
32 E.P. Senior High School, Hohoe 19,955.65 463,964.99 483,920.64
33 E.P. Tech/Voc. Institute, Alavanyo 479.50 21,664.00 22,143.50 E.P.C. Mawuko Girl's Senior High 34 29,528.37 101,381.87 130,910.24 School,Ho 35 Have Technical Institute,Have 2,150.00 68,349.40 70,499.40
36 Kadjabi- Asato Senior High, Kadjabi 1,484.90 1,484.90
37 Keta Business College, Keta 392,555.92 392,555.92
38 Keta Senior High Technical School, Keta 29,468.62 334,368.63 363,837.25
39 Klikor Senior High Technical School,Klikor 98,136.86 98,136.86
40 Kpando Senior High School,Kpando 16,219.69 136,256.84 152,476.53
41 Kpando Technical Institute, Kpando 4,773.34 4,773.34 Kpassa Senior High Technical 42 5,699.97 44,070.07 49,770.04 School,Kpassa 43 Kpedze Senior High School,Kpedze 9,129.11 50,747.37 59,876.48
44 Kpeve Senior High School,Kpeve 20.00 44,621.65 44,641.65
45 Krachi Senior High Techn.Sch:Kete-Krachi 2,800.33 128,518.87 131,319.20
46 Leklebi Senior High School,Leklebi-Duga 5,057.00 187,033.20 192,090.20
47 Likpe Senior High School,Likpe-Mate 4,795.84 73,400.05 78,195.89 Mafi-Kumase Senior High Tech.Sch. Mafi- 48 2,904.60 2,904.60 Kumase 49 Mawuli School, Ho 222,254.00 222,254.00
50 Nkonya Senior High, Nkonya 9,772.66 117,449.57 127,222.23
51 Nkwanta Senior High School,Nkwanta 27,493.00 27,493.00
52 Ntruboman Senior High, Brewaniase 1,718.50 144,262.21 145,980.71
53 Ola Senior High School,Ho 10,629.64 80,126.44 286,997.22 377,753.30
54 Oti Senior High Technical School, Dambai 456,782.67 456,782.67
55 Peki College Of Education,Peki 15,226.09 15,226.09
56 Peki Senior High School,Peki 111,034.59 111,034.59
57 Peki Senior High Technical, Peki 10,210.74 119,408.71 129,619.45
58 Shia Senior High Technical School, Shia 1,127.50 3,631.00 4,758.50
59 Sogakofe Senior High School,Sogakofe 504,548.45 504,548.45 Sokode Senior High Technical 60 250,383.13 250,383.13 School,Sokode 61 Some Senior High School,Agbozume 2,754.00 477,787.34 480,541.34 62 St. Francis College Of Education,Hohoe 1,312.50 1,312.50
63 St. Mary's Senior High School,Lolobi 1,150.17 14,377.50 172,022.45 187,550.12
64 St. Paul's Senior High School, Denu 12,840.61 292,734.07 305,574.68
65 St. Theresa's College Of Education,Hohoe 1,513.66 1,513.66
66 St.Kizito Senior High Technical Sch,Mepe 106,665.10 106,665.10
67 Tanyigbe Senior High School,Tanyigbe 73,800.52 73,800.52
68 Taviefe Senior High School,Taviefe 3,780.92 85,540.00 89,320.92
69 Three Town Senior High School,Denu 9,348.72 577,995.00 587,343.72
70 Tsiame Senior High School,Tsiame 2,821.99 2,821.99
71 Vakpo Senior High School, Vakpo 10,561.50 1,582.80 285,401.24 297,545.54
72 Vakpo Senior High Technical, Vakpo 6,413.45 3,603.00 50,115.85 60,132.30
73 Ve Senior High School,Ve-Koloenu 7,907.30 125,779.47 133,686.77
74 Volta School For Deaf,Hohoe 55,572.24 55,572.24 Weta Senior High Technical School, 75 782.12 39,446.04 40,228.16 Adzoatsi 76 Worawora Senior High, Worawora 8,325.35 2,677.50 99,482.28 110,485.13 Wovenu Senior High Tech. School, 77 4,210.60 19,209.00 23,419.60 Tadzewu 78 Zion College ,Anloga 16,720.44 12,210.80 28,931.24
79 Ziope Senior High Schol,Ziope 2,351.00 582.00 90,328.10 93,261.10
Total 40,036.36 795,958.29 9,799,380.32 10,635,374.97 APPENDIX E 10 WESTERN REGION SCHEDULE OF CREDITORS
Statutory Student Other Total No. Name of Institution Deduction Creditors Creditors
GH¢ GH¢ GH¢ GH¢ 1 Adiembra Snr. High School 118,173.62 118,173.62 2 Ahantaman Snr. High School 83,862.57 83,862.57 3 Amenfiman Snr. High School 1,806.00 36,555.74 65,687.50 104,049.24 4 Annor Adjaye Snr. High School 11,091.64 249,079.50 260,171.14 5 Archbishop Porter Girls Snr. High Sch. 14,166.09 8,560.21 131,998.75 154,725.05 6 Asankrangwa High/Technical Sch. 1,032.42 18,068.43 19,100.85 7 Asankrangwa Snr. High School 1,961.00 15,320.00 17,281.00 8 Axim Girls' Snr. High School 32,755.80 32,755.80 9 Baidoo Bonso High/Technical Sch. 289,867.85 289,867.85 10 Benso High/Technical School 1,876.00 1,876.00 11 Bia Senior High Technical Sch. 7,242.90 23,049.00 30,291.90 12 Bibiani Snr. High Technical Sch. 117,886.00 117,886.00 13 Bodi Snr. High School 84,680.00 84,680.00 14 Bompeh High/Technical Sch. 10,004.79 200,432.96 210,437.75 15 Bonzo Kaku Snr. High School 177,712.00 177,712.00 16 Brentu Snr. High/Techn. Sch. 178,810.18 178,810.18 17 Daboase High/Technical Sch. 1,550.00 72,133.00 73,683.00 18 Dadieso Snr. High School 13,266.00 13,266.00 19 Diabene Snr. High Techn Sch. 214.50 691,932.17 692,146.67 20 Fiaseman Snr. High School 1,921.30 194,062.86 195,984.16 21 Fijai Snr. High School 25,551.97 47,901.21 45,729.19 119,182.37 22 Ghana High/Technical School 76,082.28 165,372.42 241,454.70 23 Half Assini Snr. High School 136,587.50 379,708.76 516,296.26 24 Huni Valley Snr. High School 44,470.34 6,388.80 370,668.78 421,527.92 25 Kikam Technical Institute 9,215.90 9,215.90 26 Mpohor Snr. High School 2,799.48 683.20 106,038.89 109,521.57 27 Nkroful Agric. Snr. High Sch. 7,916.90 48,935.59 56,852.49 28 Prestea High/Technical Sch. 5,636.00 106,172.10 111,808.10 29 Queens Senior High School 860.00 860.00 30 Sefwi Akontombra Snr. High Sch. 6,764.18 9,753.00 16,517.18 31 Sefwi Bekwai Snr. High School 4,342.63 366,182.94 370,525.57 32 Sefwi Wiawso High Technical School 22,560.11 22,560.11 33 Sefwi Wiawso Snr. High Sch. 15,364.46 40,516.25 55,880.71 34 Sekondi College 14,411.12 14,411.12 35 Sekondi Methodist Snr. High Sch. 381,301.01 381,301.01 36 Shama Snr. High School 6,483.95 6,483.95 37 St. Augustine's Snr. High Sch. 3,600.00 48,162.50 51,762.50 38 St. John's Snr. High School 66,805.80 74,900.00 141,705.80 39 St. Mary's Boys' Snr. High Sch. 5,536.55 11,200.00 16,736.55 40 Takoradi Technical Institute 106,848.25 106,848.25 41 Uthman Bin Affan Islamic S. H. S. 787.68 26,781.38 27,569.06 42 Takoradi Senior High Sch 139,597.50 139,597.50 T o t a l 105,367.64 479,944.90 5,210,066.86 5,795,379.40 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