REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2008

TABLE OF CONTENTS

Paragraph Page Transmittal letter - i-iv

PART I Executive summary 1 1

PART II Summary of findings and 6 3 recommendations

PART III Details of findings and recommendations Financial reporting 29 8 Management issues Ashanti Region 57 16 Brong Ahafo Region 94 24 Central Region 131 32 Eastern Region 174 41 Greater Accra Region 202 47 Northern Region 209 48 Upper East Region 237 54 Upper West Region 269 60 Volta Region 298 66 Western Region 323 72

Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Appendices Status of annual accounts and statements Appendix “A” Revenue performance Appendix “B” Expenditure performance Appendix “C” Operational results Appendix “D” Assets & liabilities Appendix “E” Summary of irregularities by regions Appendix “F”

Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

TRANSMITTAL LETTER

Ref. No. AG.01/109/Vol.2/43 Office of the Auditor-General Ministries Block ‘O’ P.O. Box M 96 Accra

Tel: (030) 2662493 Fax (030) 2662493

29 August 2011

Dear Madam Speaker,

REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2008

I have the honour to transmit, herewith, my report on the accounts of Metropolitan, Municipal and District Assemblies (MMDAs) for the financial year ended 31 December 2008, to be laid before Parliament in accordance with Article 187 (5) of the Constitution.

2. The report is a consolidation of significant findings and recommendations made from routine audits conducted under my direction during the period, which have formally been conveyed in management letters to the Assemblies. Unresolved and outstanding issues in management letters issued, which are of concern to me, have formed the basis for the compilation of this report.

3. Although the annual accounts of some of the Assemblies fell in arrears and therefore their financial statements for the period under review could not be certified by my office, financial transactions and related activities of these Assemblies were subjected to interim audits and issues arising from these audits have been included in this report.

Report of the Auditor-General on the management and utilization of Internally Generated i Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008 4. For those 114 District Assemblies who submitted their financial statements in good time and were validated by my office, the annual audit reports on their financial statements show that, generally, with the exception of matters raised in their management letters, their financial statements fairly present their financial positions as at the end of the 2008 financial year

5. This report portrays recurring internal control deficiencies and managerial ineffectiveness, which have continued, as reflected in my previous reports, to be the major causes of irregularities in the administration of the affairs of the Assemblies.

6. Key among these are misappropriation, direct disbursement from revenue, contract and procurement irregularities, unsupported payments, failure to recover outstanding loans, advances and imprest among others. These irregularities do not include the undetermined revenues linked to the outstanding 822 miscellaneous receipt books without face values which were not brought to account by Revenue Collectors.

7. A summary of the irregularities which were noted in each District Assembly are provided on regional basis in Appendix F1 to F10. The regions are arranged in alphabetical order starting with Ashanti Region as F1 and ending with the Western Region as F10.

8. These irregularities indicate that more commitment is needed from the management of the Assemblies to ensure that the identified lapses are not only corrected but also appropriate measures are put in place to avoid their continued occurrence in future operations.

9. To ensure that the irregularities noted are minimised, I would like to reiterate my advise that desk officers for Assemblies should be appointed at the ministerial level to monitor both internal and external audit reports, as well as any other internal monitoring or evaluation reports and to prepare periodic status reports on these matters to the Minister of Local Government and Rural Development (MLGRD) for further action.

10. Since non-compliance to financial administration regulations is one of the major causes of the persistent irregularities in the MMDAs, I recommend that the Accountants and ii Report of the Auditor-General on the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Coordinating Directors of Assemblies which are involved in instances of non-compliance to the provisions of the Financial Administration Regulations, 2004, the Public Procurement Act, 2003, the Financial Memoranda for MMDAs and other government financial regulations should be reprimanded by the Ministry of Local Government for failing to ensure compliance to government’s financial administration regulations and failing to exercise monitoring and supervisory control over the functions of subordinate staff which could be regarded as negligence of duty.

11. I would further like to urge the Minister to organise training workshops on the provisions in the regulatory framework for District Assemblies to ensure improvement in compliance with the laws and other regulations governing the financial operations of the Assemblies.

12. On the late submission of annual accounts, I wish to state that the timely preparation of the financial statements and their audit are some of the key triggers for budgetary support to District Assemblies under agreements signed between the Government of Ghana and the Development Partners. The Ministry, therefore, needs to strengthen its monitoring and supervisory roles over the Assemblies and ensure the timely submission of the financial statements of all District Assemblies for audit.

13. I am aware of how much I depend on others to produce my reports. In this regard, I would like to acknowledge the co-operation and assistance of the District Chief Executives of the various Assemblies and their staff during the audits. I would also like to express my gratitude to my staff for their invaluable contribution towards the production of this report.

Yours faithfully,

AUDITOR-GENERAL

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

Report of the Auditor-General on the management and utilization of Internally Generated iii Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2008

PART I

EXECUTIVE SUMMARY

Introduction We have audited the annual accounts of 114 out of 170 Assemblies for the financial year ended 31 December 2008, pursuant to the authority given me under Article 187(2) and 253 of the 1992 Constitution and Section 121 of the Local Government Act (Act 462). The annual accounts of the outstanding 56 Assemblies were either not submitted in good time to be validated or have not been submitted at the time of writing this report.

2. Preliminary audit observations made were compiled into management letters which were discussed with the Assemblies and formally communicated to them for their comments and necessary action. Responses received, where deemed appropriate, have been included in this report.

Scope and audit objectives 3. The audit was guided by Section 13 of the Audit Service Act, 2000 (Act 584) and the auditing standards of the International Organisation of Supreme Audit Institutions (INTOSAI).

4. Section 13 of the Audit Service Act requires me to examine in such manner, as I think necessary, the financial operations of audited bodies including Metropolitan, Municipal and District Assemblies (MMDAs) to ascertain whether in my opinion:  the accounts have been properly kept;  all public monies collected have been fully accounted for and rules, regulations and procedures are sufficient to provide an effective check on the assessment, collection and proper allocation of revenue;  monies have been expended for the purposes for which they were appropriated and expenditures made as authorised;

Report of the Auditor-General the management and utilization of Internally Generated 1 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

 essential records are maintained and the rules and procedures applied are sufficient to safeguard and control the Assemblies‟ assets; and  programmes and activities of the Assemblies have been undertaken with due regard to economy, efficiency and effectiveness in relation to the resources utilised and results achieved.

5. The audit also ascertained the extent of compliance with applicable laws and regulations including the Financial Administration Act of 2003 (Act 654), the Financial Administration Regulations (FAR) of 2004, the Financial Memoranda for District Assemblies and the Public Procurement Act (PPA) 2003, Act 663.

2 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

PART II

SUMMARY OF KEY FINDINGS AND RECOMMENDATIONS Non-submission of annual accounts 6. As a result of some Chief Executives‟ weak supervision over their Finance Officers, 56 or 32.9% out of the 170 Assemblies failed to submit their 2008 annual accounts for audit validation as required by Sections 77 and 78 of Part VII of the Financial Memoranda for District Assemblies. The Audit Service could therefore not certify the financial statements of the affected Assemblies. Appendix “A” attached to this report gives the status of outstanding financial statements as at 31 March 2009.

7. For the 114 Assemblies whose financial statements were validated, their annual audit reports which were issued on the financial statements show that, generally, with the exception of the issues raised in their management letters, their financial statements fairly present their financial positions as at 31 December 2008.

8. Effective supervision and performance monitoring at the Assemblies‟ level have generally been recommended by my office as a solution to this perennial problem. I wish to add that the Ministry of Local Government and Rural Development should impose sanctions on the defaulting Assemblies to ensure due compliance with the deadline for the submission of annual accounts by Assemblies.

Misappropriation of revenue 9. The financial impact of irregularities involving the misappropriation of revenue by Revenue Collectors and their Revenue Supervisors in 45 District Assemblies was GH¢487,216.48 as compared with GH¢1,142,639.00 in 52 Assemblies in 2007. I recommend that the Finance & Administration Committees of the Assemblies and the Coordinating Directors should ensure effective supervision of finance staff and strict adherence to prescribed cash management procedures. I further recommend that the 45 Assemblies should pursue the cases of misappropriation with the aim of recovery of the outstanding amounts from the Revenue Collectors and their Revenue Supervisors and also apply disciplinary action against the members of staff who misappropriated the Assemblies‟ funds.

Report of the Auditor-General the management and utilization of Internally Generated 3 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

10. In addition, I also recommend that the Accountants and Coordinating Directors of the Assemblies concerned should be reprimanded by the Ministry of Local Government for their failure to exercise supervisory control over the revenue collection process.

Un-presented value books 11. Revenue collectors in 10 Assemblies failed to present various value books with a total face value of GH¢144,339.30 for audit as compared to GH¢146,059.00 in 2007. Furthermore, 692 General Counterfoil Receipt Books (GCRs), with no fixed value, meant for the collection of miscellaneous revenue were also not presented for audit in 17 Assemblies. The total revenue collected with the outstanding 692 value books and retained by the revenue collectors illegally, could therefore not be determined.

12. I recommend that the Assemblies should take appropriate measures to retrieve all the outstanding value books and the monies collected with those books. The Finance Officers and the Coordinating Directors in the affected Assemblies should strengthen their supervisory controls over the revenue collectors and their revenue supervisors or be reprimanded for non-performance of their official duties and failure to ensure compliance with financial administration regulations.

Direct disbursement from revenue 13. Eleven District Assemblies disbursed a total amount of GH¢192,619.77 (2007: GH¢259,183.00) directly from the revenue that they collected without first accounting for and banking the collections, in violation of Section 31 Part VIII of the Financial Memoranda. This practice increases the risk of misappropriation, unauthorised borrowing of funds for private purposes and other cash irregularities. I once more recommend adherence to the Financial Memoranda and the strengthening of supervisory controls over revenue collection and disbursements activities by Coordinating Directors and Accountants.

Unsubstantiated payments 14. Forty-two Assemblies did not provide relevant receipts and other supporting documents in support of payments totalling GH¢1,615,402.89. I have consistently reminded the management of the Assemblies to justify all payments by ensuring that relevant, detailed and adequate supporting documents are attached to payment vouchers at all times and call on the Ministry to ensure

4 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008 compliance. I further recommend that the amounts involved in the unsubstantiated payments should be recovered from the Accountants and Coordinating Directors if no tangible documentary evidences are provided to support the validity and authenticity of the payments.

15. I also recommend that the Accountants and Coordinating Directors of the Assemblies concerned should be reprimanded by the Ministry of Local Government for failure to exercise supervisory control over the payment process and non-compliance with Regulation 1 and 39(2) of the Financial Administration Regulations, 2004.

Unrecovered advances/loans, imprests and rents 16. Unrecovered advances/loans, unretired imprests and accumulated unpaid rents of GH¢622,649.96 due from some members of staff and other debtors in 49 Assemblies were not recovered due to the ineffective performance of the monitoring and supervisory functions of management and the Finance and Administration (F&A) Sub-Committees of the Assemblies.

17. I recommend that the management of the Assemblies should adopt a more purposeful approach to their duties as have been enshrined in the Financial Memoranda for District Assemblies. The F&A Sub-Committees should, in this respect, perform the quarterly financial monitoring duties specified under Section 2(b) of Part 1 of the Financial Memoranda, to ensure timely recovery of advances.

Procurement and contract irregularities 18. Issues of procurement and contract irregularities of GH¢1,886,082.36 raised in 11 Assemblies included procurement from non-VAT registered suppliers, failure to obtain VAT receipts, payments for contract works without Engineers‟ certificates, undelivered supplies/services, overpayments for work done, over payments of mobilization advances and unauthorised contract variations.

19. These were mainly caused by non-adherence to the provisions in the Public Procurement Act, 2003 (Act 663). I therefore recommend that the District Chief Executives, the Coordinating Directors and the Accountants should tighten their supervisory controls over the procurement

Report of the Auditor-General the management and utilization of Internally Generated 5 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008 process and also ensure that the provisions of the Public Procurement Act, 2003 and Financial Memoranda for MMDAs are strictly complied with. 20. I also recommend that the District Chief Executives, the Coordinating Directors and the Accountants of the affected Assemblies should be reprimanded by the Ministry of Local Government for the instances of non-compliance with procurement and contract regulations at their Assemblies.

Stores irregularities 21. Contrary to Section 1(a. i) of Part XI and Sections 18 and 24 of Part XII of the Financial Memoranda, various store items worth GH¢680,485.84 were either not recorded in store ledgers before usage or not supplied. I recommend strict compliance with the Financial Memoranda and the strengthening of supervisory controls by the Coordinating Directors and Accountants over the procurement process and store process.

22. I recommend that procedures should be put in place to ensure that goods are not paid for before they are delivered. Where such advances are provided, the appropriate guarantees should be obtained from the supplier before granting the advance. Additionally, store purchases should be routed through the store records before utilization.

23. I also recommend that the Accountants, the Coordinating Directors, the Procurement Officers and the Storekeepers of the Assemblies concerned should be reprimanded by the Ministry of Local Government for non-compliance with the provisions of the Financial Memoranda for MMDAs and the Public Procurement Act, 2003.

Unearned salaries 24. Unearned salaries totalling GH¢68,396.93 were paid to separated staff in 18 Assemblies due to delayed deletion of their names from the payroll. I recommend regular payroll review by the Coordinating Directors and Accounts Officers of the Assemblies as well as the timely processing of deletion inputs to the Controller and Accountant-General for early deletion of the names of separated staff. I also recommend collaboration with the commercial banks for the recovery of the overpayment involved from the separated staff‟s bank accounts.

6 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

25. In addition, I recommend that the Assemblies concerned should pursue recovery of the outstanding amounts from the separated staff or their next-of-kin.

Tax/statutory deductions 26. Withholding tax not deducted and remitted to the Internal Revenue Service and VAT revenue uncollected during the financial year totalled GH¢147,506.16 in respect of 27 Assemblies. I recommend that the Accountants and Coordinating Directors of the District Assemblies concerned pursue recovery of the outstanding amounts involved in the uncollected withholding tax and remit them promptly to the Internal Revenue Service.

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

28. I also recommend that the Coordinating Directors and Accountants of the Assemblies concerned should be reprimanded by the Ministry of Local Government for failing to exercise their supervisory control functions which would have ensured that their subordinates comply with the applicable tax laws.

Report of the Auditor-General the management and utilization of Internally Generated 7 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

PART III

DETAILS OF FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

Status of annual accounts 29. Fifty-six Assemblies did not comply with Part VII Sections 77 and 78 of the Financial Memoranda which require Assemblies to submit six copies of their annual accounts and statements to the Auditor General by 31 March following the close of the financial year to which they relate. One hundred and fourteen Assemblies out of the 170 submitted their 2008 financial statements on schedule. The outstanding 56 Assemblies either failed to submit their financial statements by 31 March 2009 or their financial statements contained inaccuracies which they were supposed to correct for subsequent re-submission but have failed to do so.

30. In respect of the 114 Assemblies whose financial statements were submitted in good time and were certified, their annual audit reports which were issued on the financial statements show that with the exception of the issues raised in their management letters, their financial statements fairly present their financial positions as at 31 December 2008. Their operational results are provided in the succeeding paragraphs of this report.

31. The list of the defaulting Assemblies, showing the status of arrears as at 31 March 2009, are provided in Appendix „A‟ and on regional basis in Table 1:

Table 1: Certified financial statements on regional basis as at 31 March 2009 Region Total No. No. of No. of Assemblies of Assemblies which failed to Assemblies with certified submit annual annual accounts accounts Ashanti 27 20 7 Brong Ahafo 22 16 6 Central 17 16 1 Eastern 21 13 8

8 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Greater Accra 10 1 9 Northern 20 12 8 Upper East 9 5 4 Upper West 9 7 2 Volta 18 10 8 Western 17 14 3 Total 170 114 56

32. Appendix „A‟ which provides the details of the arrears in the submission of financial statements by MMDAs indicates that some Assemblies have been in arrears for a long time.

33. It must be noted that the special exercise by the Controller & Accountant-General to clear arrears of unprepared financial statements of MMDAs which was sponsored by DANIDA in 2008 could not clear all the arrears of some MMDAs and by October 2010 when the compilation of this 2008 report started, the status of arrears for a few MMDAs was far from satisfactory.

34. We attributed the arrears in the submission of annual accounts mainly to failure by the managements of the defaulting Assemblies to ensure that the Finance Officers prepared and submitted the annual financial statements on schedule, as stipulated by the Financial Memoranda.

35. Furthermore, annual accounts submitted for audit validation were often fraught with errors and statements not supported by entries in the underlying records. These resulted in undue delays in rectifying the errors during validation by the Audit Service. The Finance Officers were therefore advised to be meticulous and check carefully the financial statements before they are submitted for validation and certification.

36. The Assemblies have also been advised to develop the capacities of their accounting staff or employ qualified accounting personnel. The F&A Sub-Committees, in this regard, must also be blamed for failing to discharge their responsibilities as outlined in Part I of the Financial Memoranda.

Report of the Auditor-General the management and utilization of Internally Generated 9 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

37. We recommended that managements of the Assemblies put pressure on their Finance Officers to perform their duties diligently to meet the deadlines stated in the Financial Memoranda. The F&A Sub-Committees of the Assemblies should also inspect monthly, the financial records of the Assemblies to ensure that they meet the requirements of the Financial Memoranda.

Budgetary control 38. Section 11 of the Local Government Act (Act 462) and Part V of the Financial Memoranda enjoin Assemblies to prepare annual estimates for approval by the General Assembly to control their financial operations. The Assemblies complied with this legislation and prepared their budgets for the 2008 financial year.

39. We, however, observed that due to the lack of reliable databases for accurate projections and ineffective budgetary control procedures, the Assemblies, in some cases, continued to record significant variations between targeted and actual revenue and expenditure figures.

40. These challenges have been highlighted in our management letters to the Assemblies. Managements of the Assemblies have, consequently, been advised to step up training for their Budget Officers and also take steps to build reliable databases for effective planning and budgeting. Full details of the budgetary performance of the Assemblies are captured in Appendices “B” and “C”.

Revenue performance 41. As in previous years, the Assemblies derived their revenues from Internally Generated Funds, District Assemblies‟ Common Fund (DACF) allocations, HIPC funds and other donor interventions. The DACF allocations continued to be the main source of revenue to the Assemblies, accounting for over 60% of the total revenue.

42. Total revenue received by the 114 Assemblies amounted to GH¢201,561,054.17 as against an approved budgeted figure of GH¢230,208,774.09 resulting in a revenue shortfall of GH¢28,647,719.92 as provided in Table 2 and in Appendix “B”.

10 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Table 2: Estimated/Actual revenue No. of Budgeted Actual Region Assem Revenue Revenue Variance blies (GH¢) (GH¢) (GH¢) Ashanti 20 47,136,356.45 37,777,723.27 (9,358,633.18) Brong Ahafo 16 27,595,593.44 22,082,795.78 (5,512,797.66) Central 16 31,339,520.99 24,445,241.65 (6,894,279.34) Eastern 13 24,393,770.63 21,834,748.69 (2,559,021.94) G/Accra 1 5,025,030.00 2,803,700.64 (2,221,329.36) Northern 12 22,213,574.97 19,553,776.45 (2,659,798.52) Upper East 5 12,804,488.47 9,797,857.83 (3,006,630.64) Upper West 7 9,887,005.59 13,069,112.00 3,182,106.41 Volta 10 20,858,889.23 22,533,317.26 1,674,428.03 Western 14 28,954,544.32 27,662,780.60 (1,291,763.72) Total 114 230,208,774.09 201,561,054.17 (28,647,719.92)

43. Although our previous reports highlighted factors which militated against the collection and expansion of internally generated funds, no pragmatic steps were taken to change the trend. Some of the challenges the Assemblies faced included absence of reliable data on rate-able properties/persons to enable realistic projections to be made and lack of adequate supervision over revenue collection by the District Finance Officers and the Finance and Administration Sub- Committees. 44. Internally generated revenue (IGF) collected by the Assemblies amounted to only GH¢36,265,080.70 which formed 18.0% of the total revenue of GH¢201,561,054.17 received by the 114 Assemblies. Table 3 shows the regional percentage of IGF collections compared to the total revenue figure. The IGF performance of all the Assemblies compared to total revenue is shown in Appendix B (1).

Report of the Auditor-General the management and utilization of Internally Generated 11 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Table 3: Percentage of IGF to total revenue No. of Total Total Percentage of Region Assem Revenue IGF IGF to Total blies (GH¢) (GH¢) Revenue Ashanti 20 37,777,723.27 9,924,479.18 26.3 B/Ahafo 16 22,082,795.78 8,702,808.24 39.4 Central 16 24,445,241.65 3,808,984.11 15.6 Eastern 13 21,834,748.69 2,928,444.44 13.4 G/Accra 1 2,803,700.64 1,243,568.59 44.4 Northern 12 19,553,776.45 638,123.80 3.3 Upper East 5 9,797,857.83 344,331.11 3.5 Upper West 7 13,069,112.00 500,5 55.89 3.8 Volta 10 22,533,317.26 2,678,096.93 11.9 Western 14 27,662,780.60 5,495,688.41 19.9 Total 114 201,561,054.17 36,265,080.70 18.0

45. Since the various recommendations made in our management letters requested MMDAs to take appropriate steps to address the weaknesses that militate against the efficient collection of their internally generated revenue have not been properly implemented to reduce their over- reliance on external funding (GOG & DPs) for development funds, we recommend that the Ministry should take the lead and initiate steps which will assist the MMDAs to upgrade their IGF collection database and improve the monitoring of their IGF collections.

46. Table 3(a) below provides a comparison between actual IGF collections and estimated IGF collections for the 2008 financial year, regarding 88 MMDAs which submitted IGF estimates. Twenty-six other MMDAs were unable to submit annual estimates of IGF collections presumably because of their unreliable database.

12 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Table 3(a): Percentage actual IGF compared to estimated IGF Region No. of Estimated Actual IGF Percentage MMDA IGF Ashanti 17 10,321,124.00 8,754,123.00 85 Brong/Ahafo 12 2,254,799.00 3,217,829.00 143 Central 13 2,167,491.00 2,417,862.00 112 Eastern 12 4,104,665.00 2,683,382.00 65 GAR 1 4,028,569.00 1,243,569.00 31 Northern 8 1,605,531.00 685,213.00 48 Upper East 4 344,033.00 218,096.00 65 Upper West 7 742,119.00 392,209.00 53 Volta 2 202,078.00 179,932.00 89 Western 12 8,881,815.00 6,375,363.00 75 Total 88 34,652,224.00 26,167,578.00 75

Expenditure performance 47. The 114 Assemblies projected a total expenditure of GH¢247,755,093.94 for 2008 but incurred GH¢201,142,353.19 resulting in a variance of GH¢46,612,740.75 as summarized in Table 4 below.

Table 4: Estimated/Actual expenditure No. of Budgeted Actual Region Assem Expenditure Expenditure Variance blies (GH¢) (GH¢) (GH¢) Ashanti 20 54,738,945.11 38,351,761.65 16,387,183.46 B/Ahafo 16 28,216,635.64 22,464,712.36 5,751,923.28 Central 16 42,072,732.51 24,955,120.06 17,117,612.45 Eastern 13 22,485,962.37 19,139,097.30 3,346,865.07 G/Accra 1 4,144,570.00 2,852,038.02 1,292,531.98 Northern 12 19,356,055.44 19,116,667.54 239,387.90 Upper East 5 11,099,489.47 9,866,619.36 1,232,870.11 U/West 7 15,549,644.23 11,709,342.84 3,840,301.39 Volta 10 21,593,306.84 24,149,589.18 (2,556,282.34) Western 14 28,497,752.33 28,537,404.88 (39,652.55) Total 114 247,755,093.94 201,142,353.19 46,612,740.75

Report of the Auditor-General the management and utilization of Internally Generated 13 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

48. The expenditures of 38 Assemblies exceeded their estimated limits as a result of inadequate control over expenditure and/or unrealistic projections of their annual estimates.

49. The key personnel at the affected Assemblies have been advised to exercise effective controls over expenditure, as required under Part VI Section 10 of the Financial Memoranda. The details have been provided in Appendix “C”.

Operational results 50. The operational results of the 114 Assemblies covered by this report ended with a net surplus of GH¢418,700.98. Seventy-five out of the 114 Assemblies, however, recorded deficits totalling GH¢9,464,945.26. The 75 Assemblies were advised in management letters to exercise stricter controls over expenditure and also ensure that expenditures are monitored against revenue inflows to provide assurance for sound financial management. A summary of the working results is provided in Table 5 below with the full details in Appendix “D”.

Table 5: Revenue and Expenditure No. of Total Total Surplus/ Assem Revenue Expenditure Deficit Region blies (GH¢) (GH¢) (GH¢) Ashanti 20 37,777,723.27 38,351,761.65 (574,038.38) B/Ahafo 16 22,082,795.78 22,464,712.36 (381,916.58) Central 16 24,445,241.65 24,955,120.06 (509,878.41) Eastern 13 21,834,748.69 19,139,097.30 2,695,651.39 G/Accra 1 2,803,700.64 2,852,038.02 (48,337.38) Northern 12 19,553,776.45 19,116,667.54 437,108.91 Upper East 5 9,797,857.83 9,866,619.36 (68,761.53) U/West 7 13,069,112.00 11,709,342.84 1,359,769.16 Volta 10 22,533,317.26 24,149,589.18 (1,616,271.92) Western 14 27,662,780.60 28,537,404.88 (874,624.28) Total 114 201,561,054.17 201,142,353.19 418,700.98

Advances – GH¢2,077,766.60 51. The total accounts receivable of the 114 Assemblies was GH¢2,077,766.60 or 11.8% of total assets. This figure comprised mainly unretired imprests, un-recovered staff salary advances

14 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008 and indebtedness of groups and organisations to the Assemblies as at 31 December 2008. The breakdown of this figure is provided in Appendix “E”.

52. The Assemblies continued to carry over-aged debtors in their books as a result of the failure of managements to adequately enforce re-payment terms or apply appropriate sanctions against defaulters. We recommended to managements of the affected Assemblies to ensure immediate retirement of all outstanding imprests and full recovery and accounting for the amounts in order to prevent the possibility of write-offs.

Investments – GH¢6,929,671.56 53. Total investments of the Assemblies as at 31 December 2008 amounted to GH¢6,929,671.56. These included investments in ordinary shares in rural banks, funds held by beneficiaries of the Poverty Alleviation Scheme and other income generating activities. Investments in the Poverty Alleviation Scheme accounted for 64.2% of the investment amount resulting from the rather low debt recovery rate. The breakdown of this figure is provided in Appendix “E”.

54. We urged the managements of the Assemblies to overhaul the operations of the schemes and also adopt effective loan recovery strategies to ensure their operational sustainability.

Liabilities – GH¢2,355,013.03 55. The total liabilities of the 114 Assemblies amounted to GH¢2,355,013.03 as at 31 December 2008. This consisted largely of deposits, retention monies and statutory deductions such as withheld taxes and social security contributions which were not paid to the beneficiary organisations as at 31 December 2008.

56. The ratio of advances to creditors for the 114 Assemblies which submitted their financial statements was 0.9:1. We recommended that the Assemblies settle their indebtedness as and when they fall due so as to enhance their credit worthiness. The breakdown of the total liabilities‟ figure is provided in Appendix “E”.

Report of the Auditor-General the management and utilization of Internally Generated 15 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

MANAGEMENT ISSUES

57. A summary of the irregularities identified in each of the Assemblies is provided on regional basis in Appendix F1 to F10. The regions are presented in alphabetical order starting with Ashanti Region as F1 and ending with Western Region as F10. What we have done below is to provide the particulars of each type of irregularity and the names of the Assemblies which were involved in that type of irregularity as well as the amounts involved. The complete details of the irregularities were forwarded to the individual Assemblies in our management letters.

ASHANTI REGION CASH IRREGULARITIES Misappropriation of revenue 58. In violation of Section 2 of Part VIII of the Financial Memoranda for District Assemblies, six Assemblies in the Ashanti Region recorded instances of misappropriation of revenue totalling GH¢30,925.48.

59. The instances of misappropriation of revenue were attributed to the failure of Revenue Collectors to account for revenue collections. We attributed this irregularity to ineffective supervision by the Accountants and Revenue Supervisors of the Assemblies as well as the F&A Sub-Committees of the Assemblies who are required to carry out quarterly revenue performance monitoring functions as prescribed in Part 1 Section 1 of the Financial Memoranda for MMDAs. Besides, this irregularity shows that the Coordinating Directors and the Internal Audit Units of those Assemblies were ineffective.

60. The names of the six District Assemblies in the Ashanti Region in which revenue totalling GH¢30,925.48 was misappropriated and the amount involved in each Assembly are provided below and in Appendix „F1‟.

16 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Misappropriation of revenue No. Name of Assembly Amount (GH¢) 1 Ahafo Ano North District Assembly 8,835.00 2 Bosomtwe District Assembly 380.30 3 Mampong Municipal Assembly 10,551.70 4 Offinso Municipal Assembly 2,116.50 5 Offinso North District Assembly 6,766.00 6 Amansie Central District Assembly 2,275.98 Total 30,925.48

61. We recommended that the management of the six Assemblies mentioned above should recover the outstanding amounts from the Revenue Collectors, improve their supervisory and monitoring controls and show commitment to upholding Government‟s financial administration regulations.

Un-presented value books 62. Part VIII Section 19 of the Financial Memoranda states that “No Revenue Collector shall normally have in his possession more than two receipt books of any one type, one for current use and one for reserve.”

63. To the contrary, our audits in the Ashanti Region disclosed that the Revenue Superintendents of District Assemblies persistently issued new value books to Collectors without ensuring that previous ones issued out had been accounted for. This omission led to the failure of Revenue Collectors in five District Assemblies in the region to submit for audit inspection, a total of 138 GCR value books without face value. 64. The names of the five District Assemblies in the Ashanti Region in which the 138 GCRs were withheld are provided below and in Appendix “F1.”

Un-presented value books No. Name of Assembly No of GCRs 1 Ahafo Ano South District Assembly 15 2 Bosomtwe District Assembly 16

Report of the Auditor-General the management and utilization of Internally Generated 17 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

3 Mampong Municipal 56 4 Offinso North District Assembly 34 5 Amansie Central District Assembly 17 Total 138

65. Failure to present value books for audit examination and the unauthorised retention of revenue collections by Revenue Collectors facilitate the misappropriation of revenue.

66. We recommended that the management of the five District Assemblies concerned should retrieve the outstanding 138 GCRs from the affected Revenue Collectors and reprimand the affected Revenue Supervisors for not complying with financial rules and regulations.

Un-recovered loans/advances, imprests and rents 67. Part VII Section 43 of the Financial Memoranda stipulates that all advances shall be repaid in accordance with conditions laid down by the Assembly at the time the advance is being granted. Part IX Section 39 of the Financial Memoranda also requires that standing imprests shall be retired at the end of each financial year whilst special imprests shall be retired within the period allowed.

68. Among the irregularities noted in our audits in the Ashanti Region were unrecovered loans, advances, imprests and uncollected rents, totalling GH¢13,830.35 in respect of five District Assemblies in the region.

69. We noted that lack of strict enforcement of existing guidelines on the granting and recovery of loans and advances contributed to the huge account receivable balances in some of the Assemblies. This impacted negatively on the cash flow positions of the Assemblies.

70. The names of the five District Assemblies in which we found the unrecovered loans, advances, rents and imprest etc. and the outstanding amount in each of the District Assemblies involved are provided below and in Appendix „F1‟.

18 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-recovered loans, advances & imprests No. Name of Assembly Amount GH¢ 1 Ahafo Ano North District Assembly 1,161.50 2 Bosomtwe District Assembly 845.00 3 Kwabre East District Assembly 6,314.70 4 Mampong municipal Assembly 1,423.15 5 Asante Akim North District Assembly 4,086.00 Total 13,830.35

71. We recommended that the managements of the five Assemblies should recover the outstanding amounts from the defaulters and institute effective repayment schedules for all future loans/ advances/imprests.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 72. Part IX Section 7 of the Financial Memoranda stipulates that “Where applicable, the original invoices and statements shall be attached to a payment voucher…” Section 14 of the Memoranda also emphasises that official receipts shall be obtained in support of payments.

73. To the contrary, our audits in the Ashanti Region revealed payment cycle deficiencies such as un-presented payment vouchers, unauthorised expenditures, unsupported payment vouchers, etc totalling GH¢663,680.08 in 10 of the District Assemblies in the region.

74. These deficiencies were attributed to the failure of Coordinating Directors and Finance officers to ensure that payment vouchers were supported with the relevant expenditure documents such as receipts, invoices and statements of expenditure etc. before the signing of cheques and authorization of payment vouchers. In the absence of the relevant documents, we could not authenticate the validity of the payments.

75. The names of the 10 District Assemblies and the amounts involved are provided below and in Appendix “F1”.

Report of the Auditor-General the management and utilization of Internally Generated 19 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-substantiated payments No. Name of Assembly Amount GH¢ 1 Kumasi Metropolitan Assembly 27,852.00 2 Ahafo Ano North District Assembly 49,019.61 3 Ahafo Ano South District Assembly 128,650.67 4 Mampong Municipal Assembly 9,798.11 5 Asante Akim North District Assembly 35,091.14 6 Asante Akim South District Assembly 263,596.47 7 Sekyere South District Assembly 4,900.00 8 Offinso Municipal Assembly 8,447.38 9 Atwima Mponua District Assembly 3,217.22 10 Amansie Central District Assembly 133,107.48 Total 663,680.08

76. We recommended that the managements of the Assemblies should provide the relevant expenditure supporting documents or refund the amounts stated against their names.

PROCUREMENT AND STORES IRREGULARITIES Un-recorded fuel and lubricants 77. Part XII Section 60 of the Financial Memoranda for MMDAs stipulates that a logbook shall be kept for each vehicle in which all particulars of receipts of lubricants and fuel purchases shall be recorded.

78. On the contrary, our audits in the Ashanti Region disclosed that four District Assemblies in the region failed to ensure that their drivers recorded all fuel purchases in their vehicle log books to provide evidence of fuel purchase and usage. The situation is indicative of inadequate management control over the purchase and use of fuel which could facilitate unauthorized use of fuel.

79. The names of the four District Assemblies involved in the unrecorded fuel purchases and usage, as well as the amounts involved in each Assembly are provided below and in Appendix „F1‟.

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Unrecorded fuel No. Name of Assembly Amount GH¢ 1 Ahafo Ano South District Assembly 101,649.10 2 Kwabre East District Assembly 37,674.96 3 Asante Akim North District Assembly 2,991.65 4 Amansie Central District Assembly 15,951.66 Total 158,267.37

80. We recommended that the Assemblies ensure that all purchases of fuel and lubricants are properly accounted for in the appropriate vehicle log books.

Unrecorded stores 81. Our audits in the Ashanti Region disclosed that three Assemblies in the region violated Part XII Sections 16 and 25 of the Financial Memoranda when they purchased various store items valued at GH¢121,628.35 but failed to record them in their store records before utilisation, thus raising doubts about the authenticity of the said purchases.

82. Although the management of the Assemblies explained that the items were purchased for immediate use, we pointed out that the situation depicted a weakness in the Assembly‟s procurement and stores control system rather than an emergency situation.

83. The names of the three Assemblies involved in this type of irregularity and the amount of unrecorded stores in each Assembly are provided below and in Appendix „F1‟.

Unrecorded stores No. Name of Assembly Amount GH¢ 1 Kumasi Metropolitan Assembly 93,881.59 2 Mampong Municipal Assembly 7,190.00 3 Amansie Central District Assembly 20,556.76 Total 121,628.35

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84. To ensure compliance with procurement laws and stores regulations, we recommended to the Assemblies to show proof of delivery and utilization of the items or the Coordinating Directors, the Finance Officers, the Procurement Officers and the Storekeepers of the Assemblies mentioned should refund the amounts involved.

CONTRACT MANAGEMENT IRREGULARITIES 85. Contract management irregularities such as failure to use competitive bidding in selecting contractors and payment for contract works without an Engineer‟s inspection certificate, were identified in four Assemblies in the Ashanti Region. We attributed these irregularities to lack of commitment on the part of the District Chief Executives, Coordinating Directors, Finance Officers, and the Finance & Administration Sub-Committees of the Assemblies to ensure compliance with the provisions of the Public Procurement Act, 2003 and the Financial Memoranda for MMDAs.

86. The names of the four Assemblies affected by this type of irregularity and the amounts involved are provided below and in Appendix „F1‟.

Contract management irregularities No. Name of Assembly Amount GH¢ 1 Kumasi Metropolitan Assembly 1,592,728.40 2 Atwima Nwabiagya District Assembly 1,845.00 3 Asante Akim North District Assembly 8,215.00 4 Offinso Municipal Assembly 16,702.50 Total 1,619,490.90

87. We recommended that the District Chief Executives, the Coordinating Directors and the Finance Officers of the Assemblies concerned should be reprimanded by the Ministry of Local Government for their non-compliance with the relevant provisions in the Financial Administration Regulations, 2004 and the Financial Memoranda for MMDAs which relate to payments for contract works.

22 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

PAYROLL IRREGULARITIES Unearned salaries 88. During our review of payroll, we noted in two Assemblies the names of staff members who had separated from the Assemblies, resulting in the payment of unearned salaries of GH¢979.22. This was due to the fact that notices were not promptly forwarded to the Controller and Accountant-General‟s Department for the deletion of the names of the separated staff from the payroll.

89. The names of the two Assemblies which were involved in the payment of the unearned salaries and the amount of losses incurred by each Assembly in respect of the unearned salaries are provided below and in Appendix „„F1‟‟.

Unearned Salaries No. Name of Assembly Amount GH¢ 1 Bosomtwe District Assembly 489.61 2 Amansie Central District Assembly 489.61 Total 979.22

90. In addition to pursuing recovery of the unearned salaries and prompt notification of separated staff to the Controller & Accountant-General‟s Department, we recommended improved collaboration between the Assemblies and the Controller & Accountant-General‟s Department as well as the commercial banks to reduce the losses incurred by Government in respect of the payment of unearned salaries.

TAX IRREGULARITIES Failure to implement tax laws 91. Our audits in the Ashanti Region disclosed four District Assemblies which violated the country‟s tax laws such as Section 84(2) of the Internal Revenue Service Act, 2000 (Act 592) which requires organisations to deduct 5% withholding tax and Section 87 (1) which requires organisations to remit withholding tax deducted to the Internal Revenue Service by the 15th of the next month, as well as Section 30(2) of the Financial Administration Act, 2003 which requires public organisations to procure their stores from only VAT registered companies and the Value

Report of the Auditor-General the management and utilization of Internally Generated 23 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Added Tax Act, 1999, (Act 546) which requires that VAT registered companies should issue VAT invoices for all payments made to them by their clients in respect of goods and services supplied.

92. The names of the four Assemblies involved in the tax irregularities totalling GH¢84,980.31 and the amount in each Assembly are provided below and in Appendix “F1”.

Tax irregularities No. Name of Assembly Amount GH¢ 1 Kumasi Metropolitan Assembly 33,604.01 1 Kumasi Metropolitan Assembly 31,811.06 2 Mampong Municipal 9,428.63 3 Asante Akim North District Assembly 9,813.71 4 Asante Akim South District Assembly 322.90 Total 84,980.31

93. To improve upon cash flow into the Consolidated Fund, we requested the affected District Assemblies to recover all outstanding withholding taxes from the affected companies and remit the taxes to the IRS promptly. We also requested the District Assemblies to obtain VAT invoices from the companies involved or the VAT charged should be recovered from those companies. The District Assemblies were also reminded to purchase their goods from only VAT registered companies.

BRONG AHAFO REGION

CASH IRREGULARITIES Misappropriation of revenue 94. We noted instances of misappropriation of revenue in the Brong Ahafo Region which we blamed on the failure of Accountants and Coordinating Directors to monitor the work of Revenue Collectors and their Revenue Supervisors. In addition, we attributed the situation to the inability of the Finance & Administration Sub-Committees of the affected Assemblies to carry out their revenue performance monitoring functions as prescribed in Part 1 Section 1 of the Financial Memoranda as well as the ineffectiveness of the Internal Audit Units of those Assemblies.

24 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

95. The specific amounts and the names of the four District Assemblies in which the misappropriation of revenue totalling GH¢4,325.75 occurred are provided below and in Appendix „F2‟.

Misappropriation of funds No. Name of Assembly Amount GH¢ 1 Sunyani Municipal Assembly 224.70 2 Jaman South District Assembly 2,220.55 3 Asunafo North District Assembly 101.00 4 Asunafo South District Assembly 1,779.50 Total 4,325.75

96. We recommended that the amounts misappropriated should be recovered and the Revenue Collectors concerned should be sanctioned to serve as a deterrent to others.

Misapplication of funds 97. Our audits in the region disclosed one instance of misapplication of funds at Dormaa Municipal Assembly where contrary to the provisions of Regulation 179 of the Financial Administration Regulations, 2004, the Municipal Chief Executive, without the approval of the Assembly, ordered for the payment of an unbudgeted re-current expenditure amounting GH¢5,655.00 to be made from the Assembly‟s IGF (Stool Land Revenue) that had been earmarked for the rehabilitation of the Assembly‟s Guest House.

98. We recommended the prompt reimbursement of the IGF account for the amount of GH¢5,655.00 wrongly charged to it. We also recommended that the Municipal Chief Executive, the Accountant and the Coordinating Director should be reprimanded by the Ministry of Local Government for non-compliance to financial administration regulations.

Un-presented value books 99. Part VIII Section 19 of the Financial Memoranda states that “No Revenue Collector shall normally have in his possession more than two receipt books of any one type, one for current use and one for reserve.” Part VIII Section 29 of the Financial Memoranda requires that Revenue Collectors balance their cash books at pre-determined periods and submit them for checking by their Revenue Supervisors.

Report of the Auditor-General the management and utilization of Internally Generated 25 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

100. To the contrary, our audits in the Brong Ahafo Region disclosed that the Revenue Superintendents of District Assemblies persistently issued new value books to Collectors without ensuring that previous ones issued out had been accounted for. This lapse led to failure on the part of Revenue Collectors to account for value books valued at GH¢31,375.00 in three of the District Assemblies in the region.

101. The specific amounts and the names of the three District Assemblies in the Brong Ahafo Region in which value books valued at GH¢31,375.00 were not presented for audit are provided below and in Appendix “F2 ”.

Un-presented value books No. Name of Assembly Amount GH¢ 1 Asunafo North District Assembly 17,015.00 2 Asunafo South District Assembly 2,250.00 3 Nkoranza South District Assembly 12,110.00 Total 31,375.00

102. Failure to present value books for audit examination and the un-authorised retention of revenue collections facilitate the misappropriation of revenue. We, therefore, recommended the retrieval of the outstanding value books for audit scrutiny.

Un-recovered loans and advances, unretired imprests and uncollected rents 103. Advances given out are required to be repaid on the agreed date while special imprests granted are required to be retired with all invoices and receipts relating to the disbursement as soon as the projects or activities for which the imprests are given have been completed.

104. However, our audits in the Brong Ahafo Region disclosed unrecovered loans and advances as well as unretired imprests and uncollected rents totalling GH¢141,529.03 in seven District Assemblies in the region.

26 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

105. We attributed this irregularity to the failure of the Accountants of the various Assemblies to enforce the existing guidelines on the granting and recovery of loans, advances and imprests; a situation which impacted negatively on the Assemblies.

106. The names of the seven District Assemblies in which the unrecovered loans and advances as well as the unpaid rents and unretired imprests etc. were found and the amount reported in each District Assembly are provided below and in Appendix “2”.

Un-recovered loans, advances, rents, imprests etc No. Name of Assembly Amount GH¢ 1 Tano North District Assembly (imprest) 14,221.55 2 Dormaa Municipal Assembly (imprest) 83,193.00 3 Dormaa East Dist. Assembly (rent advance) 32,879.58 4 Asunafo North District Assembly (rent) 1,087.00 5 Jaman North District Assembly (rent) 1,238.00 6 Atebubu District Assembly 2,051.09 7 Sene District Assembly 6,858.81 Total 141,529.03

107. We recommended the recovery of the outstanding amounts from the defaulters and the institution of effective repayment schedules for all future loans, advances and imprests that would be granted. We also recommend that the Accountants and the Coordinating Directors of the affected Assemblies should improve their monitoring and supervisory control over the granting of loans etc.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 108. Part IX Section 7 of the Financial Memoranda stipulates that “Where applicable, the original invoices and statements shall be attached to a payment voucher…” and Section 14 also emphasises that official receipts shall be obtained in support of payments.

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109. To the contrary, our audits in the Brong Ahafo Region disclosed payment irregularities such as un-presented payment vouchers, unauthorised expenditures, unsupported payment vouchers, etc. totalling GH¢303,820.76 in five District Assemblies in the region.

110. The names of the five District Assemblies in the Brong Ahafo Region in which were found the unsubstantiated payments as well as the amounts involved in each of the five District Assemblies are provided below and in Appendix “F2”.

Un-substantiated payments No. Name of Assembly Amount GH¢ 1 Dormaa Municipal Assembly 228,853.00 2 Tano South District Assembly 37,758.35 3 Asunafo North District Assembly 12,173.12 4 Kintampo Municipal Assembly 22,286.29 5 Asutifi District Assembly 2,750.00 Total 303,820.76

111. These deficiencies were attributed to lack of effective supervision of the Accounts Officers by the Finance Officers and the District Coordinating Directors who failed to ensure that payment vouchers were supported with the relevant expenditure documents such as receipts, invoices and statements of expenditure before signing cheques for payments.

112. In the absence of the relevant documents, we could not authenticate the validity of the payments. We, therefore, recommended to management of the Assemblies to ensure full compliance with Regulations 1 and 39(2) in order to provide assurance that only genuine financial transactions are charged to Government accounts. In the absence of the relevant supporting documents, the Accountants and Coordinating Directors of the affected District Assemblies should be held responsible to account for the amounts involved in those payments.

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CONTRACT AND PROCUREMENT IRREGULARITIES Procurement without competitive bidding 113. An incidence of procurement management irregularity was noted during the audits in the Brong Ahafo Region. This occurred in the Dormaa Municipal Assembly where procurement of items amounting to GH¢54,785.00 were made without competitive bidding.

114. We attributed such an irregularity to lack of commitment on the part of the District Chief Executive, the Coordinating Director, the Finance Officer and the Finance & Administration Sub- Committee of the Assembly in ensuring compliance with the provisions of the Public Procurement Act, 2003 and the Financial Memoranda for MMDAs.

115. We recommended strict compliance with Section 43(1) of the Public Procurement Act, 2003 and the provisions of the Financial Memoranda for MMDAs in order that the Assembly can obtain the best available price in its future procurements.

PROCUREMENT AND STORES IRREGULARITIES Un-recorded fuel and lubricants 116. Part XII Section 60 of the Financial Memoranda for MMDAs stipulates that a logbook shall be kept for each vehicle in which all particulars of receipts of lubricants and fuel purchases shall be recorded.

117. On the contrary, our audits in the Asunafo North District Assembly revealed that their drivers failed to record fuel purchases totalling GH¢18,379.08 in their vehicle log books to provide evidence of the fuel purchase and usage.

118. The situation is indicative of inadequate management control over the purchase and usage of fuel which could facilitate unauthorised use of fuel.

119. In order to reduce the risk of fictitious purchases and misuse of fuel, we recommended that the Assembly ensures that all purchases of fuel and lubricants are properly accounted for in the appropriate vehicle log books.

Report of the Auditor-General the management and utilization of Internally Generated 29 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Unrecorded stores 120. Two District Assemblies in the region violated Part XII Sections 16 and 25 of the Financial Memoranda when they purchased various store items totalling GH¢22,177.20 but failed to record them in their store records before usage, thus casting doubts on the validity of the purchases.

121. Although the management of the Assemblies explained that the items were purchased for immediate use, we pointed out that the situation indicated weak stores control system instead of an emergency situation.

122. The names of the two District Assemblies and the amounts involved in the unrecorded stores are provided below and in Appendix „F2‟.

Unrecorded stores No. Name of Assembly Amount GH¢ 1 Tano South District Assembly 20,575.00 2 Asunafo North District Assembly 1,602.20 Total 22,177.20

123. To enforce compliance with the Public Procurement Act, 2003 and the Stores Regulations, 1984, we recommended that the Accountants, Coordinating Directors and the Procurement Officers of the two Assemblies show proof of delivery and utilization of the items or refund the amounts involved.

PAYROLL IRREGULARITIES Unearned salaries 124. Payroll irregularities involving the payment of unearned salaries to separated staff whose names remained on payrolls for several months were noted during the audits.

125. We attributed this irregularity to apathy on the part of the management of the Assemblies concerned to immediately report the absence of such staff to the Controller and Accountant- General‟s Department for the deletion of their names or failure to inform the commercial banks to

30 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008 stop the withdrawal of such amounts for subsequent transfer into Government‟s Salaries and Wages Suspense account.

126. The names of three District Assemblies in the Brong Ahafo Region which were involved in the payment of unearned salaries totalling GH¢19,907.64 and the amount of losses incurred by each of the three District Assemblies in respect of the unearned salaries are provided below and in Appendix „F2‟.

Unearned salaries No. Name of Assembly Amount (GH¢) 1 Dormaa Municipal Assembly 12,653.00 2 Jaman South District Assembly 3,627.32 3 Asunafo North District Assembly 3,627.32 Total 19,907.64

127. We recommended prompt action by the Coordinating Directors and Accountants in informing the staff of the Controller & Accountant-General‟s Department whenever a staff member separates. We also recommended collaboration with the commercial banks to facilitate a reduction in the incidence of unearned salaries. In addition, we recommended that the Assemblies involved should pursue recovery of the unearned salaries.

TAX IRREGULARITIES Failure to implement tax laws 128. Our audits in the Brong Ahafo Region disclosed three District Assemblies which violated the country‟s tax laws such as Section 84(2) of the Internal Revenue Service Act, 2000 (Act 592) which requires organisations to deduct 5% withholding tax and Section 87 (1) which requires organisations to remit withholding tax deducted to the Internal Revenue Service by the 15th of the next month as well as Section 30(2) of the Financial Administration Act, 2003 which requires public organisations to procure their stores from only VAT registered companies and the Value Added Tax Act, 1999, (Act 546) which requires that VAT registered companies should issue VAT invoices for all payments made to them by their clients in respect of goods and services supplied.

Report of the Auditor-General the management and utilization of Internally Generated 31 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

129. The names of the three District Assemblies which were involved in the tax irregularities totalling GH¢17,490.96 and the amount in each District Assembly are provided below and in Appendix “F2”.

Tax/statutory deductions irregularities No. Name of Assembly Amount GH¢ 1 Tano North District Assembly 11,005.69 2 Dormaa Municipal Assembly 2,425.00 3 Tano South District Assembly 4,060.27 Total 17,490.96

130. To improve upon cash flow into the Consolidated Fund, we requested the affected District Assemblies to recover all outstanding withholding taxes from the affected companies and remit the taxes to the IRS promptly. We also requested the District Assemblies to obtain VAT invoices from the companies involved or the VAT charged should be recovered from those companies. The District Assemblies were also reminded to purchase their goods from only VAT registered companies.

CENTRAL REGION

CASH IRREGULARITIES Misappropriation of revenue 131. The instances of misappropriation of revenue noted in the Central Region were attributed to the failure of Revenue Collectors to account for revenue collections. In addition, we observed that the Accountants and Coordinating Directors failed to perform their monitoring responsibilities, while the Finance &Administration Sub-Committees of the Assemblies also failed to carry out their quarterly revenue performance monitoring functions as prescribed in Part 1 Section 1 of the Financial Memoranda. Besides, this irregularity shows that the Internal Audit Units of the affected Assemblies were ineffective.

132. Our audits in the Central Region disclosed 10 Assemblies in which the incidence of misappropriation of revenue occurred. In one instance at the Mfantsiman Municipal Assembly, contrary to Part VIII Section 6 of the Financial Memoranda for MMDAs, which mandates the use

32 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008 of carbon papers when issuing official receipts, General Counterfoil Receipts were noted to have been falsified and revenue totalling GH¢34,040.91 was misappropriated by Mr Kojo Amadu, the Revenue Supervisor at Mankessim. 133. The specific amounts and the names of the 10 District Assemblies in which the misappropriation of revenue totalling GH¢123,584.73 took place are provided below and in Appendix „F3‟.

Misappropriation of revenue No. Name of Assembly Amount (GH¢) 1 Effutu Municipal Assembly 5,122.00 2 Awutu Senya District Assembly 18,563.00 3 Upper Denkyira East District Assembly 33,942.45 4 Twifo Hemang Lower Denkyira District Assembly 1,420.00 5 Agona West District Assembly 4,369.67 6 Asikuma Odoben Brakwa District Assembly 13,531.93 7 Assin North Municipal Assembly 2,806.80 8 Assin South Municipal Assembly 5,047.67 9 Mfantseman Municipal Assembly 34,040.91 10 Ajumako Enyan Essiam District Assembly 4,740.30 Total 123,584.73

134. We recommended that the Assemblies concerned should pursue recovery of the amounts misappropriated and take steps to improve supervisory and monitoring control over the Revenue Collectors.

Imprest not fully accounted for 135. We noted during our audits in the region that at the Gomoa West Municipal Assembly, out of a total amount of GH¢17,463.19 released to officials of the Assembly for the performance of some assignments, only a total of GH¢9,519.92 had been accounted for as at 31 December 2008, leaving an outstanding balance of GH¢7,916.27 to be accounted for.

Report of the Auditor-General the management and utilization of Internally Generated 33 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

136. We recommended that the Accountant and the Coordinating Director should pursue recovery of the outstanding amounts from the imprest holders. An advance account in the name of the imprest holders should be created to facilitate the direct deduction of the amounts from their salaries if they fail to refund the outstanding amounts.

Un-presented value books 137. Part VIII Section 19 of the Financial Memoranda states that “No revenue collector shall normally have in his possession more than two receipt books of any one type, one for current use and one for reserve.” Part VIII Section 29 of the Financial Memoranda also requires that Revenue Collectors balance their cash books at pre-determined periods and submit their books for checking by their Revenue Supervisors.

138. To the contrary, our audits in the Central Region disclosed that the Revenue Superintendents of District Assemblies persistently failed to enforce the regulations governing the control of value books. The weakness in the controls led to the failure of revenue collectors at the Ajumako/Enyan/Esiam District Assembly to account for value books worth GH¢3,760.00 and also the failure to submit for audit inspection a total of 31 GCRs without face value in three of the District Assemblies in the region.

139. The names of the three District Assemblies which failed to present the 31 GCRs without face value for audit examination are provided below and in Appendix “F3”.

Unpresented value books No. Name of Assembly No of GCRs 1 Gomoa East District Assembly 13 2 Agona East District Assembly 15 3 Assin North Municipal Assembly 3 Total 31

140. We recommended that the management of the District Assemblies concerned should retrieve the 31 outstanding GCRs without face value and the other value books worth GH¢3,760.00 Besides, we recommended improved supervisory control over the revenue collection process by the Accountants and Coordinating Directors of the Assemblies concerned.

34 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-recovered loans/advances, imprests and rents 141. Part VII Section 43 of the Financial Memoranda stipulates that all advances shall be repaid in accordance with conditions laid down by the Assembly at the time the advance is being granted. Also, Part IX Section 39 of the Financial Memoranda requires that standing imprests shall be retired at the end of each financial year whilst special imprests shall be retired within the period allowed.

142. Among the cash irregularities which were noted during our audits in the Central Region were unrecovered loans, advances, imprests and uncollected rents totalling GH¢71,467.71 in nine District Assemblies.

143. We noted that lack of strict enforcement of existing guidelines on the granting and recovery of loans and advances contributed to the huge account receivable balances in some of the Assemblies. This impacted negatively on the cash flow positions of the Assemblies.

144. The names of the nine District Assemblies in the Central Region in which we found the unrecovered loans, advances, accumulated rents, imprests etc. and the outstanding amount in each of the nine District Assemblies are provided below and in Appendix „F3‟.

Un-recovered loans, advances & imprests No. Name of Assembly Amount (GH¢) 1 Gomoa East District Assembly 14,194.00 2 Agona West District Assembly 1,524.08 3 Effutu Municipal Assembly 25,136.00 4 Awutu Senya District Assembly 10,428.00 5 Komenda Edina Eguafo District Assembly 2,400.00 6 Agona East District Assembly 2,243.51 7 Asikuma Adoben Brakwa District Assembly 300.00 8 Assin North Municipal Assembly 14,302.42 9 Ajumako Enyan Essiam District Assembly 939.70 Total 71,467.71

Report of the Auditor-General the management and utilization of Internally Generated 35 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

145. We recommended that the Assemblies should recover the outstanding amounts from the defaulters and institute effective repayment schedules for all future loan facilities that would be granted. We also recommended that the F&A Sub-Committees of the Assemblies perform their monitoring responsibilities effectively.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 146. Part IX Section 7 of the Financial Memoranda stipulates that “Where applicable, the original invoices and statements shall be attached to a payment voucher…” and Section 14 also emphasises that official receipts shall be obtained in support of payments.

147. To the contrary, our audits in the Central Region disclosed payment irregularities such as un-presented payment vouchers, un-authorised expenditures, unsupported payment vouchers, etc. totalling GH¢111,713.70 involving six District Assemblies in the region.

148. These irregularities were attributed to lack of effective supervision of the Accounts Officers as well as the failure of the District Coordinating Directors and the Finance Officers to ensure that payment vouchers were supported with the relevant third party documents such as receipts, invoices and statements of expenditure before signing cheques for payments to be made. In the absence of the relevant documents, we could not authenticate the validity of the payments.

149. The names of the six District Assemblies in which we found the unsubstantiated payments as well as amounts for each of the District Assemblies are provided below and in Appendix “F3”.

Un-substantiated payments No. Name of Assembly Amount (GH¢) 1 Gomoa East District Assembly 3,525.54 2 Gomoa West District Assembly 2,236.80 2 Gomoa West District Assembly 8,958.83 3 Upper Denkyira East District Assembly 32,826.39 4 Komenda Edina Eguafo District Assembly 15,619.00 5 Asikuma Odoben Brakwa District Assembly 25,398.31 6 Assin South Municipal Assembly 23,148.83 Total 111,713.70

36 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

150. We recommended that the Accountants and Coordinating Directors of the Assemblies concerned should obtain the relevant documents to justify the payments or refund the amounts involved.

PROCUREMENT AND STORES IRREGULARITIES Payments for goods and services not supplied 151. We noted that the Gomoa East District Assembly made pre-payment for goods and services which were not supplied and consequently incurred a loss of GH¢6,850.00 due to the Assembly‟s failure to obtain a bank guarantee which would have protected the Assembly against default on the part of the service provider.

152. We recommended to the Accountant and the Coordinating Director to ensure the delivery of the services and goods or refund the amounts paid for the items.

Un-recorded fuel and lubricants 153. Part XII Section 60 of the Financial Memoranda for MMDAs stipulates that a logbook shall be kept for each vehicle in which all particulars of receipts of lubricants and fuel purchases shall be recorded.

154. On the contrary, in the Komenda-Edina-Eguafo District Assembly, the Accountant and Transport Officer failed to ensure that their drivers recorded fuel purchases totalling GH¢93,328.00 in their vehicle log books to provide evidence of fuel purchase and usage. This type of irregularity could facilitate unauthorized use of fuel.

155. In order to reduce the risk of fictitious purchases and misuse of fuel, we recommended that the Accountant and the Transport Officer should ensure that all purchases of fuel and lubricants are properly accounted for in the appropriate vehicle log books.

Purchases of store items not routed through the stores 156. Our review of procurement programmes disclosed that in three District Assemblies in the Central Region various store items purchased at a total value of GH¢69,113.86 were not routed through stores, in violation of Part XII Sections 16 and 25 of the Financial Memoranda. As a result of this control weakness, we could not verify the usage of the items.

Report of the Auditor-General the management and utilization of Internally Generated 37 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

157. The names of the three District Assemblies and the amounts involved in each case are provided below and in Appendix „F3‟.

Unrecorded stores No. Name of Assembly Amount GH¢ 1 Upper Denkyira East District Assembly 65,606.34 2 Ajumako Enyan Essiam 1,757.52 3 Assin South Municipal 1,750.00 Total 69,113.86

158. To ensure accountability in the procurement process, we recommended that appropriate records should be maintained for all financial transactions as required by Regulation 1 of the Financial Administration Regulations, 2004.

159. We also recommended that the Accountants, the Coordinating Directors, Storekeepers and Procurement Officers of the affected District Assemblies should show documentary proof of delivery and utilization of the items or refund the amounts involved.

CONTRACT AND PROCUREMENT IRREGULARITIES Procurement without competitive bidding 160. Instead of competitive quotations from three different sources to allow for purchases from the most favourable source, six Assemblies in the region used single source procurement methods for purchases valued at GH¢137,883.20 without providing reasonable justification for their actions.

161. The names of the six District Assemblies involved in the un-competitive procurement and the amounts involved are indicated below and in Appendix „F3‟.

No. Name of Assembly Amount (GH¢) 1 Cape Coast Municipal 2,272.20 2 Assin North Municipal Assembly 7,491.06 3 Assin South Municipal Assembly 893.40 4 Gomoa West District Assembly 8,850.00

38 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

5 Komenda-Edina-Eguafo District Assembly 103,406.00 6 Asikuma-Odoben-Brakwa District Assembly 14,970.54 Total 137,883.20

162. Single source procurement is often used to manipulate and inflate prices of goods and prices to the detriment of coordinated procurement practice and good cash management. We, therefore, recommended strict compliance with the provisions of the Public Procurement Act, 2003.

Payment for contract works without Engineer’s certificate Cape Coast Metropolitan Assembly - GH¢23,345.51 163. In June 2004, the Cape Coast Metropolitan Assembly awarded a contract for the construction of a 3- unit classroom block with office and a 4-seater water closet at Ansapetu to Messrs Legacy Construction Limited at a cost of GH¢27,000.00. The project was scheduled for completion by September 2004.

164. A visit to the project site revealed that the work had reached lintel level when it was abandoned by the contractor. We also noted that even though the job executed was less than 50%, the contractor had been paid GH¢23,345.51 or 86.5% of the contract sum of GH¢27,000.00.

165. We blamed the Assembly‟s Quantity Surveyor for submitting false certificate of work done to management for payment. We also attributed the situation to the failure of the Assembly‟s project monitoring team to inform management of the actual status of work done.

166. We recommended to management to terminate the contract, re-value the work so far done and to take legal action to recover any overpayment illegally made to the contractor.

PAYROLL IRREGULARITIES Unearned salaries 167. Payroll irregularities mainly in the form of the payment of unearned salaries where the names of separated staff remained on payrolls for several months were noted in three Assemblies during the audits. We noted that this irregularity resulted from apathy on the part of the

Report of the Auditor-General the management and utilization of Internally Generated 39 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008 management of the Assemblies to immediately report the absence of such staff to the Controller and Accountant-General‟s Department for the deletion of their names or failure to inform the receiving banks to stop the withdrawal of the amounts.

168. We, also, noted that some Assemblies only wrote to the banks to stop the payment to the affected personnel but did not follow up to ensure the remittance of the amounts into Government‟s Salaries and Wages Suspense account.

169. The names of the three District Assemblies which were involved in the payment of the unearned salaries totalling GH¢6,128.32 are listed in Appendix „F3‟.

Unearned salaries No. Name of Assembly Amount GH¢ 1 Effutu Municipal Assembly 2,737.28 2 Twifo Hemang Lower Denkyira Dist. Assemly 3,103.68 3 Komenda Edina Eguafo District Assembly 287.36 Total 6,128.32

170. In addition to pursuing the recovery of the un-earned salaries, we recommended improved collaboration between the staff of the Assemblies and the Controller & Accountant-General‟s Department, as well as the commercial banks to reduce the extent of losses which result from the payment of unearned salaries.

TAX IRREGULARITIES Failure to implement tax laws 171. Our audits in the Central Region disclosed six District Assemblies which violated the country‟s tax laws. The names of the six Assemblies which were involved in the tax irregularities totalling GH¢2,040.51 and the amount for each District Assembly are provided below and in Appendix “F3”.

Tax/statutory deduction irregularities No. Name of Assembly Amount (GH¢) 1 Gomoa West District Assembly 460.37 2 Awutu Senya District Assembly 714.20 3 Agona West District Assembly 312.99 4 Asikuma Odoben Brakwa 275.39

40 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

5 Assin North Municipal Assembly 133.50 6 Ajumako Enyan Essiam 144.06 Total 2,040.51

172. To improve upon cash flow into the Consolidated Fund, we requested the affected District Assemblies to recover all outstanding withholding taxes from the affected companies and remit the taxes to the IRS promptly.

173. We also requested the District Assemblies to obtain VAT invoices from the companies involved or the VAT charged should be recovered from those companies. The District Assemblies were also reminded to purchase their goods from only VAT registered companies.

EASTERN REGION

CASH IRREGULARITIES Misappropriation of revenue 174. The instances of misappropriation of revenue totalling GH¢74,475.94 noted in three Assemblies in the above Region were attributed to the failure of Revenue Collectors to account for revenue collections. In addition, we attributed this irregularity to ineffective supervisory control by the Coordinating Directors and the Accountants as well as the failure of the F&A Sub- Committees of the Assemblies to carry out their quarterly revenue performance monitoring functions as prescribed in Part 1 Section 1 of the Financial Memoranda, while the Internal Audit Units of those Assemblies were also found to be ineffective.

175. The specific amounts and the names of the three District Assemblies in which we found the cases of misappropriation of revenue are provided below and in Appendix „F4‟.

Misappropriation of revenue No. Name of Assembly Amount (GH¢) 1 Suhum/Kraboa/Coaltar District Assembly 69,974.00 2 Birim Central Municipal Assembly 2,642.85 3 West Akim District Assembly 1,859.09 Total 74,475.94

Report of the Auditor-General the management and utilization of Internally Generated 41 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

176. We recommended the recovery of the misappropriated amounts from the Revenue Collectors and appropriate punitive actions taken to serve as a deterrent. Un-presented value books 177. Part VIII Section 19 of the Financial Memoranda states that “No Revenue Collector shall normally have in his possession more than two receipt books of any one type, one for current use and one for reserve.” Part VIII Section 29 of the Financial Memoranda also requires that Revenue Collectors balance their cash books at pre-determined periods and submit them for checking by their supervisors

178. To the contrary, our audits in the Eastern Region disclosed that the revenue superintendents of the District Assemblies regularly issued new value books to revenue collectors without ensuring that previous ones issued out had been accounted for. This lapse led to the failure to account for value books worth GH¢6,500.00 at the Kwaebibirim District Assembly and failure to submit for audit inspection 25 GCRs without fixed value at the Akuapem South Municipal Assembly. The names of the two District Assemblies involved in the irregularities are listed in Appendix “F4”.

179. Failure to present value books for audit examination and the un-authorised retention of revenue collections facilitate the misappropriation of revenue.

180. Accordingly, we recommended that the management of the District Assemblies concerned should retrieve the 25 outstanding GCRs and the un-presented receipt books valued at GH¢6,500.00.

Un-recovered loans/advances, imprests and rents 181. Part VII Section 43 of the Financial Memoranda stipulates that all advances shall be repaid in accordance with conditions laid down by the Assembly at the time the advance is being granted. Part 1 Section 2(b) of the Financial Memoranda also states that it shall be the financial duty of the Finance and Administration Sub-Committee to examine the advances accounts to see that repayments are being made regularly and to take any action necessary if they are not. Part IX Section 39 of the Financial Memoranda requires that standing imprests shall be retired at the end of each financial year whilst special imprests shall be retired within the period allowed.

42 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

182. Among the cash irregularities noted in the Eastern Region were unrecovered loans, advances, imprests and uncollected rents totalling GH¢25,763.25 in respect of four District Assemblies in the region.

183. The names of the four District Assemblies in which the unrecovered loans, advances, rents, imprest etc. occurred and the outstanding amount in each of the four District Assemblies are provided below and in Appendix „F4‟.

Un-recovered loans, advances & imprests No. Name of Assembly Amount (GH¢) 1 Suhum/Kraboa/Coaltar District Assembly 21,632.00 2 Kwahu West District Assembly 3,348.25 3 Kwahu South District Assembly 383.00 4 Kwaebibirim District Assembly 400.00 Total 25,763.25

184. We noted that lack of strict enforcement of existing guidelines on the granting and recovery of loans and advances contributed to the huge account receivable balances in some of the Assemblies.

185. We, consequently, recommended to the various Assemblies to recover the outstanding amounts from the defaulters and institute effective repayment schedules for all future loan facilities that would be granted.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 186. Part IX Section 7 of the Financial Memoranda stipulates that “Where applicable, the original invoices and statements shall be attached to a payment voucher…” and Section 14 also emphasises that official receipts shall be obtained in support of payments.

Report of the Auditor-General the management and utilization of Internally Generated 43 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

187. To the contrary, our audits in the Eastern Region disclosed payment deficiencies such as un-presented payment vouchers, unauthorised expenditures, unsupported payment vouchers, etc. in four District Assemblies in the region totalling GH¢41,768.09.

188. The names of the four District Assemblies in which the unsubstantiated payments were made and the amount in each case are provided below and in Appendix “F4”.

Un-substantiated payments No. Name of Assembly Amount (GH¢) 1 Suhum/Kraboa/Coaltar District Assembly 3,724.00 2 Akuapem South Municipal Assembly 14,389.32 3 Akuapem North District Assembly 17,979.90 4 Birim North District Assembly 5,674.87 Total 41,768.09

189. These deficiencies were attributed to lack of effective supervision of the Accounts Officers as well as the failure of the District Coordinating Directors and the Finance Officers to ensure that payment vouchers were supported with the relevant expenditure documents such as receipts, invoices and statements of expenditure before signing cheques for payments to be made.

190. In the absence of the relevant documents, we could not authenticate the validity of the payments. We, therefore, recommended strict compliance with Regulations 1 and 39(2) of the Financial Administration Regulations, 2004, which require that those officials in charge of Government‟s financial business keep adequate records to authenticate payments made by them. We also recommended that the Accountants and Coordinating Directors should obtain the relevant documents to justify the payments or refund the amounts involved.

PROCUREMENT/STORES IRREGULARITIES Un-recorded fuel and lubricants 191. Part XII Section 60 of the Financial Memoranda for MMDAs stipulates that a logbook shall be kept for each vehicle in which all particulars of receipts of lubricants and fuel purchases shall be recorded.

44 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

192. On the contrary, the audits disclosed that in the Akuapem South Municipal Assembly drivers failed to record GH¢34,809.43 worth of fuel purchases in their vehicle log books to provide evidence of the fuel purchases and usage. The situation is indicative of inadequate supervisory control by the Accountant and the Transport Officer over the purchase and usage of fuel.

193. In order to reduce the risk of fictitious purchases and misuse of fuel, we recommended that the Assembly should ensure that all purchases of fuel and lubricants are properly accounted for in the appropriate vehicle log books.

Purchases of store items not routed through stores 194. Six District Assemblies in the Eastern Region violated Part XII Sections 16 and 25 of the Financial Memoranda when they purchased various store items totalling GH¢73,334.70 but failed to record them in their store records before using them, thus raising doubts about the authenticity of the purchases. The details are provided below.

Un-recorded stores No. Name of Assembly Amount (GH¢) 1 Suhum/Kraboa/Coaltar District Assembly 1,680.00 2 Akuapem South Municipal Assembly 23,880.00 3 Akuapem North District Assembly 2,944.00 4 Birim Central Municipal Assembly 2,921.20 5 Birim North District Assembly 6,964.50 6 Kwaebibirim District Assembly 34,945.00 Total 73,334.70

195. To ensure accountability in the procurement process, we recommended to the Accountants, the Coordinating Directors, Storekeepers and Procurement Officers to show proof of delivery and utilization of the items or refund the amounts involved.

Report of the Auditor-General the management and utilization of Internally Generated 45 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

PAYROLL IRREGULARITIES Unearned salaries

196. Payroll irregularities involving GH¢12,813.35 were noted in three Assemblies during the audits. The names of the three District Assemblies and the amount in each District Assembly are provided below and in Appendix „F4‟.

Unearned salaries No. Name of Assembly Amount GH¢ 1 Suhum/Kraboa/Coaltar Dist. Assembly 6,604.46 2 Akuapem South Municipal Assembly 3,346.62 3 West Akim District Assembly 2,862.27 Total 12,813.35

197. We noted that this irregularity resulted from the failure of the management of the Assemblies to immediately report the absence of separated staff to the Controller and Accountant-General‟s Department for the deletion of their names or failure to inform the receiving banks to stop the withdrawal of the amounts.

198. We, also, noted that some Assemblies only wrote to the banks to stop the payment to the affected personnel but did not follow up to ensure the remittance of the amounts into Government‟s Salaries and Wages Suspense account.

199. We recommended regular review of the payroll and the prompt forwarding of deletion inputs to the Controller & Accountant-General‟s Department. We also advised improved collaboration between the Assemblies and the commercial banks in order to reduce the losses incurred by the Assemblies as a result of the payment of unearned salaries.

TAX IRREGULARITIES Failure to implement tax laws 200. Our audits in the Eastern Region disclosed that four District Assemblies violated the country‟s various tax laws. The names of the four Assemblies which were involved in the tax irregularities totalling GH¢13,391.43 and the amount for each District Assembly are provided below and in Appendix “F4”.

46 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Statutory/deduction irregularities No. Name of Assembly Amount (GH¢) 1 Suhum/Kraboa/Coaltar District Assembly 3,026.69 2 Akuapem South Municipal Assembly 1,529.88 2 Akuapim South Municipal Assembly 4,800.53 3 Kwaebibirim District Assembly 2,350.25 4 West Akim District Assembly 1,684.08 Total 13,391.43

201. To improve upon cash flow into the Consolidated Fund, we requested the affected District Assemblies to recover all outstanding withholding taxes from the affected companies and remit the taxes to the IRS promptly. We also recommended that taxes withheld should be paid to the IRS promptly. We further asked that the contents of Section 87(1) of the IRS Act should be strictly adhered to. Furthermore, we requested the Assemblies to obtain VAT invoices from companies which were paid VAT or the VAT charged should be recovered from those companies. They were also reminded to purchase their goods from only VAT registered companies.

GREATER ACCRA REGION

202. For the 2008 financial year, only three District Assemblies in the Greater Accra including Adenta Municipal Assembly had been audited as of 30 June 2009. The audits of the remaining seven District Assemblies had not been completed as of 30 June 2009 due to reasons such as inadequate funding for trekking to five out-of-station District Assemblies and the Multi Donor Budgetary Support audits by Ernst and Young which were in progress in two of the Assemblies. The outstanding audits in the Greater Region have since been completed.

CASH IRREGULARITIES Misappropriation of revenue 203. The Adenta Municipal Assembly in the Greater Accra Region recorded misappropriation of revenue amounting to GH¢600.00. The misappropriation of revenue was attributed to the failure of the F&A Sub-Committee of the Assembly to carry out its quarterly revenue performance monitoring functions as prescribed in Part 1 Section 1 of the Financial Memoranda and the ineffectiveness of the Internal Audit Unit of the Assembly.

Report of the Auditor-General the management and utilization of Internally Generated 47 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

204. We recommended the recovery of the amount misappropriated and the strengthening of supervisory controls over the Revenue Collectors.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 205. Part IX Section 7 of the Financial Memoranda stipulates that “Where applicable, the original invoices and statements shall be attached to a payment voucher…” and Section 14 also emphasises that official receipts shall be obtained in support of payments. Regulations 1 and 39(2) of the Financial Administration Regulations, 2004 also require that officials responsible for Government‟s financial business should maintain records of their financial transactions and those records should be sufficient to authenticate payments made by them.

206. To the contrary, we noted payment cycle deficiencies such as un-presented payment vouchers, unauthorised expenditures, unsupported payment vouchers, etc. amounting to GH¢2,090.00 in the Adenta Municipal Assembly.

207. The situation was attributed to lack of effective supervision of the Accounts Officers as well as the failure of the Municipal Coordinating Director and the Finance Officer to ensure that payment vouchers were supported with the relevant payment supporting documents such as receipts, invoices and statements of expenditure before the signing of cheques for payments.

208. In the absence of the relevant documents, we could not authenticate the validity of the payments. We recommended the attachment of the relevant expenditure supporting documents or the refund of the outstanding amount by the Accountant and the Coordinating Director.

NORTHERN REGION

CASH IRREGULARITIES Misappropriation of revenue 209. Five District Assemblies recorded cases of misappropriation of revenue in the Northern Region. The specific amounts and the names of the five District Assemblies in which the misappropriation of revenue totalling GH¢14,701.24 occurred are provided below and in Appendix „F6‟.

48 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Misappropriation of revenue No. Name of Assembly Amount (GH¢) 1 Tamale Metropolitan Assembly 8,142.00 2 East Gonja District Assembly 4,446.94 3 Bunkpurugu/Yunyoo District Assembly 808.50 4 Nanumba North District Assembly 1,115.20 5 Kpandai District Assembly 188.60 Total 14,701.24

210. We attributed this irregularity to the failure of the Accountants and the Coordinating Directors to exercise supervisory control over the work of the Revenue Collectors and the Revenue Supervisors. We also attributed this irregularity to the failure of the F&A Sub- Committees of the Assemblies to carry out their quarterly revenue performance monitoring functions as prescribed in Part 1 Section 1 of the Financial Memoranda and the non-performance of the Internal Audit Units of the Assemblies.

211. We recommended that the Assemblies concerned should pursue recovery of the amounts which have been misappropriated and disciplinary action taken against the culprits.

Direct disbursement from revenue 212. In contravention of the directives under Regulation 22(1) of the Financial Administration Regulations 2004, which prohibit direct disbursement from revenue collections, four Assemblies in the region made disbursements totalling GH¢38,683.62 directly from their revenue collections.

213. The specific amounts and the names of the four District Assemblies involved in the direct disbursement from revenue are provided below and in Appendix „F6‟.

Direct disbursement from revenue No. Name of Assembly Amount (GH¢) 1 East Gonja District Assembly 8,240.00 2 Nanumba North District Assembly 11,943.97 3 Kpandai District Assembly 26.10 4 Saboba District Assembly 18,473.55 Total 38,683.62

Report of the Auditor-General the management and utilization of Internally Generated 49 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

214. The managements of the Assemblies explained that they found it convenient to pay Revenue Collectors‟ commissions directly from the revenue that they collect as the Collectors, particularly those in the remote areas, always threatened to quit the job whenever the payment of their commissions were delayed.

215. We intimated that direct disbursement from revenue collections weakens expenditure control and increases the risk of misappropriation, unauthorised borrowing of cash and other irregularities which could result in financial loss to the Assemblies.

216. We, therefore, recommended that the Accountant and the Coordinating Directors of the Assemblies concerned should ensure that the Assemblies concerned refrain from non-compliance with the provisions of the Financial Administration Regulations, 2004 and the Financial Memoranda for MMDAs.

217. The Assemblies agreed to adhere to the relevant Sections of the Financial Memoranda in order to strengthen control over revenue collections.

Un-presented value books 218. Our audits in the Northern Region disclosed that the Revenue Superintendents of the District Assemblies persistently issued new value books to Collectors without ensuring that previous ones issued out had been accounted for, contrary to Part VIII Section 19 of the Financial Memoranda which states that “No Revenue Collector shall normally have in his possession more than two receipt books of any one type, one for current use and one for reserve.”

219. The lapses led to failure to account for value books valued at GH¢8,981.00 in two District Assemblies and also the failure to submit 82 GCRs for audit inspection in two District Assemblies.

220. The names of the two District Assemblies which failed to present their value books valued at GH¢8,981.00 for audit and the two District Assemblies with a total of 82 outstanding GCRs without fixed value are provided below and in Appendix “F6”.

50 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-presented value books No. Name of Assembly Amount (GH¢) 1 East Gonja District Assembly 6,499.00 2 Nanumba North District Assembly 2,482.00 Total 8,981.00

Outstanding GCRs without fixed value No. Name of Assembly No. of GCR 1 Tamale Metropolitan Assembly 55 2 Nanumber North District Assembly 27 Total 82

221. Failure to present value books for audit examination and the un-authorised retention of revenue collections facilitate the misappropriation of revenue. We recommended that the Assemblies concerned should retrieve the 82 outstanding GCRs and the GH¢8,981.00 which is the value of the receipt books which were not presented for audit.

Un-recovered loans/advances, imprests and rents 222. Part VII Section 43 of the Financial Memoranda stipulates that all advances shall be repaid in accordance with conditions laid down by the Assembly at the time the advance is being granted. Also, Part IX Section 39 of the Financial Memoranda requires that standing imprests shall be retired at the end of each financial year whilst special imprests shall be retired within the period allowed.

223. Among the cash irregularities which were noted during our audits in the Northern Region were unrecovered loans, advances, imprests and uncollected rents totalling GH¢165,649.46 in respect of five District Assemblies in the region. 224. The names of the five District Assemblies in the Northern Region which were involved in the unrecovered loans, advances, rents, imprests etc. and the outstanding amounts for each of the five District Assemblies are provided below and in Appendix „F6‟.

Report of the Auditor-General the management and utilization of Internally Generated 51 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-recovered loans, advances & imprests No. Name of Assembly Amount (GH¢) 1 East Gonja District Assembly 84,576.30 2 Savelug/Nanton District Assembly 27,000.00 3 Tolon/Kumbugu District Assembly 40,200.00 4 Nanumba North District Assembly 12,200.00 5 Zabzugu/Tatale District Assembly 1,673.16 Total 165,649.46

225. We noted that lack of strict enforcement of existing guidelines on the granting and recovery of loans and advances contributed to the huge account receivable balances in some of the Assemblies.

226. We consequently recommended that the Assemblies concerned should recover the outstanding amounts from the defaulters and institute effective repayment schedules for all future loan facilities that would be granted.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 227. Our audits disclosed payment irregularities such as un-presented payment vouchers, unauthorised expenditures, unsupported payment vouchers, etc. in three Assemblies totalling GH¢166,341.80. In the absence of the relevant documents, we could not authenticate the validity of the payments.

228. The names of the three District Assemblies and the amounts involved in the unsubstantiated payments in each of the three District Assemblies are provided below and in Appendix “F6”.

Un-substantiated payments No. Name of Assembly Amount (GH¢) 1 Bunkpurugu/Yunyoo District Assembly 124,583.75 2 Zabzugu/Tatale District Assembly 13,016.99 2 Zabzugu/Tatale District Assembly 8,661.46 3 Karaga District Assembly 20,079.60 Total 166,341.80

52 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

229. The irregularities were attributed to lack of effective supervision of the Accounts Officers by the Coordinating Directors and the Finance Officers.

230. For purposes of accountability, we recommended that the Accountant and the Coordinating Director should ensure that desk officers obtain the relevant documentation from payees to authenticate these payments and all future payments.

PROCUREMENT AND STORES IRREGULARITIES Un-recorded fuel and lubricants 231. Part XII Section 60 of the Financial Memoranda for MMDAs stipulates that a logbook shall be kept for each vehicle in which all particulars of receipts of lubricants and fuel purchases shall be recorded.

232. Despite the requirement, we noted in Zabzugu/Tatale District Assembly that drivers failed to record GH¢1,448.80 worth of fuel purchases in their vehicle log books to provide evidence of the fuel purchase and usage.

233. The situation which is indicative of weak supervisory control over the drivers could facilitate unauthorized use of fuel. In order to reduce the risk of fictitious purchases and misuse of fuel, we recommended that the Accountant and the Transport Officer of the Assembly should ensure that all purchases of fuel and lubricants are properly accounted for in the appropriate vehicle log books.

PAYROLL IRREGULARITIES Unearned salaries 234. Our audits disclosed payroll irregularities which were mainly unclaimed and un-earned salaries. In this regard, the management of two Assemblies failed to review their payrolls regularly to identify changes and take prompt actions. Consequently, the names of separated staff remained on the payroll resulting in the payment of unearned salaries amounting to GH¢4,854.55.

Report of the Auditor-General the management and utilization of Internally Generated 53 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

235. The names of the two District Assemblies which were involved in the unearned salary payments and the amounts paid in each District Assembly are provided below and in Appendix „F2‟.

Unearned salaries No. Name of Assembly Amount (GH¢) 1 East Gonja District Assembly 4,272.55 2 Zabzugu/Tatale District Assembly 582.00 Total 4,854.55

236. We recommended the recovery of the unearned salaries. We also recommended that the Accountant and Coordinating Directors of the Assemblies should immediately report the absence of such staff to the Controller and Accountant-General‟s Department for the deletion of their names and then inform the receiving banks to promptly to stop the withdrawal of the amounts.

UPPER EAST REGION

CASH IRREGULARITIES Misappropriation of revenue 237. The inability of Revenue Collectors to account for revenue collected and the failure of District Finance Officers to lodge revenue received in full resulted in misappropriation of GH¢4,533.10 in two Assemblies in the above region.

238. We also noted that the failure of the F&A Sub-Committees of the Assemblies to carry out their quarterly revenue performance monitoring functions did not allow them to routinely identify and deal with the lapses.

239. The breakdown of the cases of misappropriation of revenue is provided below and in Appendix F7.

54 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Misappropriation of revenue No. Name of Assembly Amount (GH¢) 1 Bawku West District Assembly 1,909.00 2 Garu Tampane District Assembly 2,624.10 Total 4,533.10

240. Apart from pursuing the recovery of the amounts misappropriated, we recommended that the culprits should be punished to deter other Revenue Collectors. Additionally, we advised that supervisory control over the Revenue Collectors and the Revenue Supervisors should be strengthened.

Direct disbursement from revenue 241. Contrary to Part VIII Section 31 of the Financial Memoranda, officials of the Kassena Nankana East and West District Assemblies made direct cash disbursements from revenue collected without first paying the collections into bank.

242. The specific amounts involved in the direct disbursement of a total sum of GH¢37,599.41 from revenue are provided below and in Appendix „F7‟.

Direct disbursement from revenue No. Name of Assembly Amount (GH¢) 1 Kassena Nankana East District Assembly 23,326.54 2 Kassena Nankana West District Assembly 14,272.87 Total 37,599.41

243. The practice could result in unauthorized expenditure and could be subjected to abuse. We, therefore, recommended to the managements of the two Assemblies to comply with Part VIII Section 31 of the Financial Memoranda by paying revenue collected in full to the bank.

Report of the Auditor-General the management and utilization of Internally Generated 55 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-recovered loans/advances, imprests and rents 244. Outstanding loans, advances, unretired imprests and accumulated rents of GH¢77,592.37 were recorded in five District Assemblies in the Upper West Region; indicating a lack of strict enforcement of the existing guidelines on the granting and recovery of loans and advances.

245. The names of the five District Assemblies in which the unrecovered loans, outstanding advances, rents, imprests etc. were found and the amounts, according to each of the five District Assemblies, are provided below and in Appendix „F7‟.

Un-recovered loans, advances & imprests No. Name of Assembly Amount (GH¢) 1 Bawku West District Assembly 7,821.00 2 Bolgatanga Municipal District Assembly 14,000.00 3 Builsa District Assembly 25,251.37 4 Kassena/Nankan East District Assembly 11,000.00 5 Kassena/Nankan West District Assembly 19,520.00 Total 77,592.37

246. To ease the cash flow problems of the Assemblies, we recommended that the managements of the various Assemblies should adopt a more purposeful approach to their duties as enshrined in Part VII Section 43 of the Financial Memoranda.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 247. Un-substantiated payments amounting to GH¢156,570.06 were made by four Assemblies, contrary to Part IX Section 7 of the Financial Memoranda which requires that all payments should be supported with invoices, receipts and other relevant documents. The authenticity of the payments could therefore not be validated.

248. The names of the four District Assemblies and the amounts for each Assembly involved in the unsubstantiated payments are provided below and in Appendix “F7”.

56 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-substantiated payments No. Name of Assembly Amount (GH¢) 1 Bawku West District Assembly 24,645.64 2 Garu Tampane District Assembly 4,993.04 3 Kassana/Nankane East District Assembly 108,397.74 4 Kassana/Nankane West District Assembly 18,533.64 Total 156,570.06

249. We attributed the deficiencies to lack of effective supervision of the Accounts Officers as well as the failure of the District Coordinating Directors and the Finance Officers to ensure that payment vouchers were supported with the relevant third party documents such as receipts, invoices and statements of expenditure before the cheques for payments were signed.

250. We recommended that the relevant supporting documents should be attached to the payment vouchers in compliance with Regulations 1 and 39(2) of the Financial Administration Regulations, 2004 or the amounts involved should be refunded by the Accountants, the Coordinating Directors and the Procurement Officers of the four Assemblies.

PROCUREMENT AND STORES IRREGULARITIES Payments for goods and services not supplied 251. Part II Section 16(1a) of the Financial Administration Act (Act 654) requires that goods should be supplied before payments are made.

252. However, we noted in the Garu-Tempane District Assembly that the Assembly made pre- payment for goods and services which were not supplied, resulting in a loss of GH¢1,889.00 to the Assembly.

253. We recommended that the Coordinating Director, the Accountant and the Procurement Officer should ensure the delivery of the services and goods or refund the amounts paid for the items to Government chest.

Report of the Auditor-General the management and utilization of Internally Generated 57 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Unrecorded stores 254. The management of the Builsa District Assembly violated Part XII Sections 16 and 25 of the Financial Memoranda when they purchased various store items totalling GH¢4,500.00 but failed to record them in their store records before using them, thus raising doubts about the authenticity of the purchases.

255. To ensure accountability in the procurement process, we recommended to the Accountant, the Coordinating Director, the Storekeeper and the Procurement Officer to show proof of delivery and utilization of the items or refund the amount involved.

CONTRACT MANAGEMENT IRREGULARITIES 256. A number of contract management deficiencies and departure from existing regulations were exposed during the audits in the Upper East Region. Three Assemblies identified and the amounts involved in those instances are provided below and in Appendix F7:

Contract management irregularities No. Name of Assembly Amount (GH¢) 1 Bolgatanga Municipal Assembly 53,892.26 2 Builsa District Assembly 5,958.96 3 Kassana/Nankan East District Assembly 14,072.04 Total 73,923.26

Single source procurements 257. Section 43(1) of the Public Procurement Act, 2003, requires that procurement entities should obtain quotations from as many suppliers or contractors as practicable but at least from three different sources.

258. Notwithstanding this Act, two Assemblies procured items worth a total amount of GH¢20,031.00 without obtaining price quotations from different suppliers and without the authority of the Public Procurement Board. This condition was the result of inadequate supervision of the procurement process by the Accountants and the Coordinating Directors.

58 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

259. The two Assemblies, namely: Builsa (GH¢5,958.96) and Kassena/Nankana East (GH¢14,072.04) which were involved in the un-competitive purchases are listed in Appendix F7.

260. In the absence of competitive bidding, the Assemblies ran the risk of paying unfair prices for the goods procured. We, therefore, recommended that the Accountant and the Coordinating Directors of the two Assemblies should comply fully with the appropriate tender procedures for the selection of vendors and the award of future contracts, as required by the provisions of the Public Procurement Act, 2003.

Payment for contract works without Engineer’s certificate 261. During the examination of the Bolgatanga Municipal Assembly‟s payment vouchers, we noted that a total amount of GH¢53,892.26 was disbursed on six projects without contract certificates from Architects or the Municipal Engineer to justify the progress of work done and the basis for the payments.

262. The payments contravened Part IX Section 70(a) of the Financial Memoranda which states that no payment shall be made to a contractor, unless the Works Engineer or such other person as the Assembly may appoint for the purpose has inspected the work and given the certificate required.

263. We recommended to management to ensure that, in future, payments are made for work which has been duly certified by the authorised officers and the certificates are attached to the payment vouchers as proof of work done before payments are made to the contractors.

PAYROLL IRREGULARITIES Unearned salaries 264. Examination of payroll records at the Garu Tempane District Assembly revealed that separated officers were wrongfully paid GH¢12,545.48 as salaries, contrary to the provisions of Regulation 297 of the Financial Administration Regulation.

265. We noted that this irregularity resulted from apathy on the part of the management of the Assembly to immediately report the absence of the separated staff to the Controller and Accountant-General‟s Department for the deletion of their names or failure to inform the receiving banks to stop the withdrawal of the amounts.

Report of the Auditor-General the management and utilization of Internally Generated 59 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

266. We recommended that the Assembly should, in future, report the absence of such staff to the Controller and Accountant-General‟s Department for the deletion of their names from the payroll and also inform the receiving banks to stop the withdrawal of the amounts. We also urged that the unearned salaries should be recovered to chest.

TAX IRREGULARITIES Failure to implement tax laws 267. Our audits in the Upper East Region disclosed that the Bolgatanga Municipal Assembly violated the country‟s tax laws on withholding tax and VAT resulting in a revenue loss of GH¢535.97.

268. To improve upon cash flow into the Consolidated Fund, we requested the Municipal Assembly to recover all outstanding withholding taxes and VAT from the affected companies and remit the taxes to the IRS and the VAT Secretariat.

UPPER WEST REGION

CASH IRREGULARITIES Misappropriation of revenue 269. Ineffective internal controls and poor management supervision in three Assemblies in the Upper West Region resulted in the misappropriation of revenue totalling GH¢3,158.35 as detailed below and in Appendix „F8‟.

Misappropriation of revenue No. Name of Assembly Amount (GH¢) 1 Jirapa District Assembly 339.50 2 Sissala East District Assembly 2,593.10 3 Sissala West District Assembly 225.75 Total 3,158.35

60 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

270. We recommended to management to recover the total amount misappropriated and to take disciplinary action against the culprits.

Direct disbursement from revenue 271. Part VIII Section 31 of the Financial Memoranda states that “All Revenue collected shall be paid to the Treasury or Bank in full; and any commission or salary payable to Collectors shall be paid from an expenditure item. Finance officers are forbidden to pay to a Revenue collector any portion of the salary or commission due to him until he has accounted for all money collected by him.”

272. Contrary to the above, two instances of direct disbursement from revenue were noted in the region. We intimated that direct disbursement from revenue collections weakens expenditure control and increases the risk of misappropriation, unauthorised borrowing of cash and other irregularities which could result in financial loss to the Assemblies.

273. The specific amounts and the names of the two District Assemblies involved in the direct disbursement from revenue totalling GH¢3,758.17 are provided in Appendix „F8‟.

Direct disbursement from revenue No. Name of Assembly Amount (GH¢) 1 Jirapa District Assembly 2,587.70 2 Sissala East District Assembly 1,170.47 Total 3,758.17

274. The managements of the Assemblies attributed the phenomenon to the practical impossibility of Revenue Collectors banking their total collections before the Assembly paying their commissions at a later date. They, however, agreed to adhere to the relevant sections of the Financial Memoranda in order to strengthen control over revenue collection.

275. We recommended that the Accountant and the Coordinating Directors of the Assemblies concerned should improve their monitoring and supervisory control over the revenue collection process.

Report of the Auditor-General the management and utilization of Internally Generated 61 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-presented value books 276. Our audits in the Upper West Region disclosed that 36 GCRs were suppressed from audit by Revenue Collectors in the Sissala East and West District Assemblies. The details are provided below and in Appendix “F8”.

Un-presented value books No. Name of Assembly No. of GCR 1 Sissala East District Assembly 17 2 Sissala West District Assembly 19 Total 36

277. Failure to present value books for audit examination and the un-authorised retention of revenue collections facilitate the misappropriation of revenue. We, therefore, recommended that the Assemblies concerned should retrieve the 36 outstanding GCRs and improve upon their supervisory control over the revenue collection process.

Un-recovered loans/advances, imprests and rents 278. We noted that advances totalling GH¢604.90 granted to some officials of the Sissala East District Assembly remained uncollected as at the close of the year.

279. This was caused by management‟s failure to comply with Regulation 99(1) of the FAR which requires that an advance or loan should not be payable until an agreement specifying conditions of recovery have been concluded.

280. We recommended that the Assembly recovers the outstanding amounts from the defaulters and institute effective repayment schedules for all future loan facilities that would be granted. In addition, staff who have not accounted for their advances should not be allowed to receive further advances until they fully account for their previous advances.

62 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 281. Part IX Section 7 of the Financial Memoranda states that where applicable, the original invoices to a payment voucher, if the original document has been lost, a duplicate shall be obtained which shall be certified by the appropriate officer that he has taken all possible steps to ensure that no payment has been on the original documents.

282. To the contrary, our audits in the Sissala East and West Assemblies revealed payment vouchers with a total face value of GH¢4,945.50 that were not supported with receipts and invoices to authenticate the payments. The details are shown below and in Appendix “F8”.

Un-substantiated payments No. Name of Assembly Amount (GH¢) Sissala East District Assembly 3,600.00 Sissala West District Assembly 1,345.50 Total 4,945.50

283. These irregularities were attributed to lack of effective supervision of the Account Officers as well as the failure of the District Coordinating Directors and the Finance Officers to ensure that payment vouchers were supported with the relevant third party documents such as receipts, invoices and statements of expenditure before signing cheques for payments to be made.

284. We recommended that the Accountants and Coordinating Directors of the Assemblies concerned should obtain the appropriate supporting documents to authenticate the payments or refund the amounts involved.

PROCUREMENT AND STORES IRREGULARITIES Payments for goods and services not supplied 285. The Wa East District Assembly made pre-payments worth GH¢1,040.00 for goods and services which were not supplied and consequently incurred a loss of GH¢1,040.00. This situation was because the Assembly failed to enter into formal agreements with the suppliers to safeguard the loss of funds in the event of the suppliers‟ default.

Report of the Auditor-General the management and utilization of Internally Generated 63 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

286. Inadequate supervisory control of the procurement process by the Accountant and the Coordinating Director of the Assembly accounted for the irregularity.

287. We recommended that the Accountant, Coordinating Director and the Procurement Officer should ensure the prompt delivery of the services and goods or refund the amount paid for the items.

Unrecorded stores

288. The Sissala West District Assembly purchased various store items valued GH¢1,320.00 but failed to record them in their store records before using them, in violation of Part XII Sections 16 and 25 of the Financial Memoranda. We could, therefore, not verify the usage of the items.

289. To ensure accountability in the procurement process, we recommended to management to show proof of delivery and utilization of the items or refund the amount involved.

Un-recorded fuel and lubricants 290. Part XII Section 60 of the Financial Memoranda for MMDAs stipulates that a logbook shall be kept for each vehicle in which all particulars of receipts of lubricants and fuel purchases shall be recorded.

291. However, the Wa West and the Sissala West District Assemblies failed to ensure that their drivers recorded fuel purchases worth GH¢6,673.27 in their vehicle log books to provide evidence of the fuel purchases and usage. The details are provided below and in Appendix „F8‟.

Unrecorded fuel and lubricants No. Name of Assembly Amount (GH¢) 1 Wa West District Assembly 5,792.55 2 Sisala West District Assembly 880.72 Total 6,673.27

292. To ensure that fuel purchases are not diverted for unofficial use, we recommended that the Accountants and Transport Officers should ensure that all purchases of fuel and lubricants are properly accounted for in the appropriate vehicle log books.

64 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

PAYROLL IRREGULARITIES Unearned salaries 293. We noted in the Sissala West Assembly that unearned salaries totalling GH¢777.34 had been wrongly paid into the accounts of some separated staff.

294. Management‟s disregard for Regulation 297(1) of the FAR of 2004 resulted in the payment of the unearned salaries. We, therefore, recommended that the District Coordinating Director, the Finance Officer and the Personnel Officer must examine the salary vouchers at the end of each month to ensure that only staffs of the Assembly are paid their salaries. Also, the Coordinating Director must always write early to inform the Finance Officer to prepare salary inputs to delete the names of separated staff from the payroll. Furthermore, management must request the banks to pay moneys standing to the credit of the separated staff into the Consolidated Fund.

TAX IRREGULARITIES Failure to implement tax laws 295. Three District Assemblies violated the country‟s tax laws, namely: Section 84(2) of the Internal Revenue Service Act, 2000 (Act 592) which requires organisations to deduct 5% withholding tax, Section 87(1) which requires organisations to remit withholding tax deducted to the Internal Revenue Service by the 15th of the following month, Section 30(2) of the Financial Administration Act, 2003 which requires public organisations to procure their stores from only VAT registered companies and the Value Added Tax Act, 1999, (Act 546) which requires that VAT registered companies should issue VAT invoices for all payments made to them by their clients in respect of goods and services supplied.

296. The names of the three District Assemblies in which the tax irregularities involving a total of GH¢14,092.24 occurred and the amount recorded in each District Assembly are provided below and in Appendix “F8”.

Report of the Auditor-General the management and utilization of Internally Generated 65 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Tax/statutory deductions irregularities No. Name of Assembly Amount (GH¢) 1 Wa West District Assembly 6,140.29 1 Wa West District Assembly 7,058.37 2 Sissala East District Assembly 893.58 Total 14,092.24

297. To improve upon cash flow into the Consolidated Fund, we requested the affected District Assemblies to recover all outstanding withholding taxes and VAT revenue from the affected companies and remit the taxes to the IRS and the VAT revenue to the VAT Secretariat.

VOLTA REGION

CASH IRREGULARITIES Misappropriation of revenue 298. Poor management supervision and the inability of the F&A Sub-Committees of seven Assemblies in the Volta Region to carry out their quarterly revenue performance monitoring functions resulted in Revenue Collectors not accounting for a total revenue of GH¢191,619.98 that was collected.

299. The specific amounts and the names of the seven District Assemblies are provided below and in Appendix „F9‟.

Misappropriation of revenue No. Name of Assembly Amount (GH¢) 1 Ho Municipal Assembly 51,093.39 2 Hohoe Municipal Assembly 3,200.00 3 Jasikan District Assembly 11,601.83 4 Krachie East District Assembly 98,131.38 5 Krachie West District Assembly 24,701.17 6 South Tongu District Assembly 232.21 7 Nkwanta District Assembly 2,660.00 Total 191,619.98

66 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

300. We recommended that the Assemblies should pursue the recovery of the GH¢191,619.98 from the culprits or their guarantors and establish mechanisms to reduce the incidence of misappropriation of revenue.

Direct disbursement from revenue 301. Disbursement of funds directly from revenue collected was noted in three Assemblies; a situation which breached Part VIII Section 31 of the Financial Memoranda which states that all revenue collected should be promptly paid to bank and in full.

302. The specific amounts and the names of the three District Assemblies involved in the direct disbursement of a total sum of GH¢112,578.57 from revenue collected are provided below and in Appendix „F9‟.

Direct disbursement from revenue No. Name of Assembly Amount (GH¢) 1 Ho Municipal Assembly 44,365.00 2 Jasikan District Assembly 54,066.85 3 South Dayi District Assembly 14,146.72 Total 112,578.57

303. We intimated that direct disbursement from revenue collected weakens expenditure control and creates an avenue for either misappropriation or unauthorised borrowing of cash which could lead to financial loss to the Assemblies.

304. The management of the Assemblies indicated the hardships that Collectors, especially the Commission Collectors, go through when their commission payments are not promptly paid. On the other hand, we were of the opinion that delayed banking of revenue might lead to “teeming and lading”.

305. We, therefore, recommended that the Assemblies should pay commissions to their Revenue Collectors from the appropriate expenditure item and refrain from incurring expenditure directly from revenue collections.

Report of the Auditor-General the management and utilization of Internally Generated 67 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-presented value books 306. We noted that Revenue Superintendents in three District Assemblies persistently issued new value books to Revenue Collectors without ensuring that previous ones issued out had been accounted for, contrary to Part VIII Section 19 of the Financial Memoranda which states that “No Revenue Collector shall normally have in his possession more than two receipt books of any one type, one for current use and one for reserve.”

307. This irregularity led to Revenue Collectors suppressing 1,147 rolls of market tickets valued at GH¢11,470.00 and other receipt books valued at GH¢82,253.30 as well as 368 GCRs without any fixed value. We intimated that failure to present value books for audit inspection and the subsequent retention of revenue collections could facilitate the misappropriation of revenue.

308. The specific amounts and the names of the three District Assemblies involved in the irregularity are shown below and in Appendix “F9”.

Un-presented value books No Name of Assembly Type of value Amount No of GCRs books (GH¢) suppressed 1 Jasikan District Assembly M/Tickets 11,470.00 185 2 Krachi East Assembly Others 68,989.10 151 3 Krachi West Assembly -do- 13,264.20 32 Total 93,723.30 368

309. We recommended that the District Assemblies concerned should retrieve the 368 outstanding GCRs and the amount of GH¢93,723.30 which is the value of the outstanding motor license booklets, basic rate booklets, market tickets and store/ bar license booklets.

Un-recovered loans/advances, imprests and rents 310. We observed that advances, imprests and accumulated rents totalling GH¢36,954.33 were outstanding in seven Assemblies as at 31 December 2008, contrary to the provisions in Part VII Section 43 of the Financial Memoranda which stipulates that all advances shall be repaid in accordance with conditions laid down by the Assembly at the time the advance is being granted and Part IX Section 39 of the Financial Memoranda which also requires that standing imprests shall be retired at the end of each financial year whilst special imprests shall be retired within the period allowed.

68 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

311. The names of the seven District Assemblies in which the unrecovered loans, advances, rents, imprests etc. were found and the outstanding amounts in each of the seven District Assemblies are provided below and in Appendix „F9‟.

Un-recovered loans, advances & imprests No. Name of Assembly Amount (GH¢) 1 Hohoe Municipal Assembly 13,746.64 2 Keta Municipal Assembly 2,700.00 3 Jasikan District Assembly 4,945.28 4 Kpando District Assembly 428.73 5 Krachi West District Assembly 5,593.80 6 South Tongu District Assembly 6,340.00 7 Nkwanta District Assembly 3,199.68 Total 36,954.13

312. We noted that lack of strict enforcement of Part VII Section 43 and Part IX Section 39 contributed to the situation. We, consequently, recommended that the Assemblies should recover the outstanding amounts from the defaulters and institute effective repayment schedules for all future loan facilities that would be granted.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 313. Part IX Section 7 of the Financial Memoranda stipulates that “Where applicable, the original invoices and statements shall be attached to a payment voucher…” and Section 14 also emphasises that official receipts shall be obtained in support of payments.

314. To the contrary, our audit of payments made in the Jasikan and Nkwanta District Assemblies revealed payment irregularities such as un-presented payment vouchers, unauthorised expenditures, unsupported payment vouchers, etc. totalling GH¢66,730.02.

315. We attributed the deficiencies to lack of effective supervision over the Account Officers as well as the failure of the District Coordinating Directors and the Finance Officers to ensure that payment vouchers were supported with the relevant third party documents such as receipts, invoices and statements of expenditure before signing cheques for payments to be made.

Report of the Auditor-General the management and utilization of Internally Generated 69 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

316. The individual amounts involved in the unsubstantiated payments are listed below and in Appendix “F9”.

Un-substantiated payments No. Name of Assembly Amount (GH¢) 1 Jasikan District Assembly 64,300.67 2 Nkwanta District Assembly 2,429.35 Total 66,730.02

317. In the absence of the relevant documents, we could not authenticate the validity of the payments. We therefore reminded the Assemblies of the provisions in Section 14 Part IX of the Financial Memoranda which makes it mandatory for full accounting details of every transaction to be provided. We recommended that the Finance Officer and the Coordinating Directors should provide the relevant expenditure documents to support the payments, failing which the amounts involved should be refunded by them.

PROCUREMENT AND STORES IRREGULARITIES Un-recorded fuel and lubricants 318. The South Dayi and Nkwanta District Assemblies failed to ensure that their drivers recorded fuel purchases worth GH¢17,684.37 in their vehicle log books, in contravention of Part XII Section 60 of the Financial Memoranda for MMDAs which stipulates that a logbook shall be kept for each vehicle in which all particulars of receipts of lubricants and fuel purchases shall be recorded. The details are provided below and in Appendix „F9‟.

Un-recorded fuel No. Name of Assembly Amount (GH¢) 1 Nkwanta District Assembly 15,973.28 2 South Dayi District Assembly 1,711.09 Total 17,684.37

319. This situation depicted inadequate supervisory control over the purchase and usage of fuel. In order to reduce the possibility of fictitious purchases and misuse of fuel, we

70 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008 recommended that the Accountants and Transport Officers should ensure that all purchases of fuel and lubricants are properly accounted for in the appropriate vehicle log books.

PAYROLL IRREGULARITIES Unearned salaries 320. A former employee who separated from the Jasikan District Assembly had salaries totalling GH¢627.95 paid into his bank account. We requested management to advise the bankers of the separated staff to transfer the accumulated unearned salaries into the Consolidated Fund and also ensure that the name was deleted from the payroll.

TAX IRREGULARITIES Failure to implement tax laws 321. Our audits in the Volta Region disclosed four District Assemblies which flouted the IRS Act, 2000 (Act 592) and the VAT Act of 1999 (Act 546). The names of the four District Assemblies which were implicated in the tax irregularities involving a total of GH¢5,566.32 and the amount in respect of each District Assembly are provided below and in Appendix “F9”.

Tax/statutory deductions irregularities No. Name of Assembly Amount (GH¢) 1 Jasikan District Assembly 3,676.08 2 Ketu South District Assembly 702.03 3 Nkwanta District Assembly 79.42 3 Nkwanta District Assembly 158.40 4 South Dayi District Assembly 950.39 Total 5,566.32

322. To improve upon the nation‟s revenue in-flow, we requested that the affected Assemblies should recover all outstanding withholding taxes from the affected companies and remit the taxes to the IRS promptly. We, also, requested that the Assemblies should obtain VAT invoices from the companies involved or the VAT charged should be recovered. Furthermore, the Assemblies were reminded to purchase their goods from only VAT registered companies.

Report of the Auditor-General the management and utilization of Internally Generated 71 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

WESTERN REGION

CASH IRREGULARITIES Misappropriation of revenue 323. The financial impact of irregularities involving the misappropriation of revenue by Revenue Collectors in four District Assemblies in the Western Region was GH¢39,291.51 as at December 2008. 324. We attributed this irregularity to the failure of the Accountants and the Coordinating Directors of the affected Assemblies to exercise monitoring and supervisory controls over the revenue collection process at the Assemblies. Additionally, we noted that the F&A Sub- Committees of the Assemblies failed to carry out their quarterly revenue performance monitoring functions as prescribed in Part 1 Section 1 of the Financial Memoranda, while the Internal Audit Units of the Assemblies were also found to be ineffective.

325. The specific amounts and the names of the four District Assemblies in which the misappropriation took place are provided below and in Appendix „F10‟.

Misappropriation of revenue No. Name of Assembly Amount (GH¢) 1 Sekondi Takoradi Metropolitan Assembly 26,590.04 2 Nzema East District Assembly 1,657.70 3 Bibiani/Anwiaso/Bekwai District Assembly 8,834.27 4 Mpohor Wassa East District Assembly 2,209.50 Total 39,291.51

326. We recommended that the Assemblies concerned should recover the amounts misappropriated and implement measures to prevent the recurrence of the irregularity. We would also recommend that the Accountants and Coordinating Directors of the Assemblies should be sanctioned for failure to exercise monitoring and supervisory control over the Revenue Collectors and their Supervisors.

72 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

Un-presented value books 327. Our audits in the Sekondi-Takoradi Metropolitan Assembly disclosed the suppression of 12 GCRs from audit inspection due to the issuance of multiple value books to the Collectors of the Assembly, in violation of Part VIII Section 19 of the Financial Memoranda which states that “No Revenue Collector shall normally have in his possession more than two receipt books of any one type, one for current use and one for reserve.”

328. We, therefore, recommended that the Assembly should retrieve the value books from the Collectors together with any revenue that might have been collected from the use of the books and reprimand them for their improper conduct.

Un-recovered loans/advances, imprests and rents 329. We found, during our audits of the accounts of six District Assemblies, un-recovered loans, un-retired imprests and outstanding rents totalling GH¢89,258.76 as at the close of the 2008 fiscal year.

330. The names of the six District Assemblies in which we observed the cases of un-recovered loans/advances, rents, un-retired imprest etc. and the outstanding amount in each of the six District Assemblies are provided below and in Appendix „F10‟.

Un-recovered loans, advances & imprests No. Name of Assembly Amount (GH¢)

1 Ahanta West District Assembly 56,145.16 1 Ahanta West District Assembly 6,229.31 2 Juaboso District Assembly 6,940.00 3 Aowin Suaman District Assembly 6,639.78 4 Sefwi Wiawso Municipal District Assembly 1,862.00 5 Tarkwa/Nsuam Municipal Assembly 6,642.00 6 Bibiani/Awiaso/Bekwai District Assembly 4,800.51 Total 89,258.76

Report of the Auditor-General the management and utilization of Internally Generated 73 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

331. Lack of strict enforcement of the existing regulations on the granting and recovery of loans and advances contributed to the situation found in the Assemblies.

332. We recommended that the managements of the affected Assemblies should recover the outstanding amounts from the defaulters and institute effective repayment schedules for all future loan facilities that would be granted.

PAYMENT CYCLE IRREGULARITIES Un-substantiated payments 333. Part IX Section 1 of the Financial Memoranda states that every payment shall be supported by the original of a voucher which contains full particulars of the service for which payment is being made.

334. To the contrary, we noted that some payments made by five of the District Assemblies in the region totalling GH¢97,742.88 lacked official receipts, invoices or statements of expenditure to authenticate the transactions.

335. The names of the five District Assemblies involved in the irregularity are provided below and in Appendix “F10”.

Un-substantiated payments No. Name of Assembly Amount (GH¢) 1 Sekondi Takoradi Municipal Assembly 5,700.40 2 Ahanta West District Assembly 26,692.50 3 Jomoro District Assembly 7,272.70 4 Bibiani/Anwiaso/Bekwai District Assembly 31,598.95 5 Mpohor Wassa East District Assembly 26,478.33 Total 97,742.88

336. These irregularities were attributed to lack of effective supervision of the Account Officers as well as the failure of the District Coordinating Directors and the Finance Officers to ensure that payment vouchers were supported with the relevant third party documents before signing cheques for payments to be made.

74 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

337. We therefore recommended that the managements of the affected Assemblies should justify all the payments by ensuring that relevant, detailed and adequate supporting documents are attached to the payment vouchers or refund the amounts involved.

PROCUREMENT AND STORES IRREGULARITIES Un-recorded fuel and lubricants 338. Purchases of fuel and lubricants worth GH¢39,932.41 that were made by the under listed Assemblies were not accounted for in vehicle log books, in contravention of Part XII Section 60 of the Financial Memoranda for MMDAs. The specific amounts involved are provided below and in Appendix „F10‟.

Un-recorded fuel No. Name of Assembly Amount (GH¢) 1 Ahanta West District Assembly 9,226.51 2 Jomoro District Assembly 19,235.93 3 Mpohor Wassa East District Assembly 11,469.97 Total 39,932.41

339. The situation depicted inadequate supervisory control over the purchase and usage of fuel; a condition which could facilitate unauthorized use of fuel. In order to reduce the risk of fictitious purchases and misuse of fuel, we recommended that the Accountant and Transport Officer should ensure that all purchases of fuel and lubricants are properly accounted for in the appropriate vehicle log books.

Purchases of store items not routed through stores 340. Various store items valued at GH¢8,110.00 allegedly purchased by the Jomoro District Assembly were not accounted for in store records before their final disposal, thus raising doubts about the authenticity of the said purchases.

341. Although the management of the Assembly explained that the items were purchased for immediate use, we pointed out that the situation depicted weak stores control system instead of an emergency situation.

Report of the Auditor-General the management and utilization of Internally Generated 75 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

342. To enforce accountability in the procurement process, we urged management to show proof of the delivery and utilization of the items or refund the amounts involved. We also advised that, in future, such purchases should be receipted in store records while issues are properly supported with authorized requisitions.

PAYROLL IRREGULARITIES Unearned salaries 343. Former employees of the Sekondi-Takoradi Metropolitan Assembly and the Ahanta West District Assembly who had separated from the Assemblies either as a result of resignation, retirement or death had their salaries totalling GH¢9,763.08 paid into their bank accounts. The details are provided below and in Appendix „F10‟.

Unearned salaries No. Name of Assembly Amount (GH¢) 1 Sekondi Takoradi Metro Assembly 8,015.77 2 Ahanta West District Assembly 1,747.31 Total 9,763.08

344. We indicated that this irregularity was caused by the failure of the management of the Assemblies to immediately report the absence of such staff to the Controller and Accountant- General‟s Department for the deletion of their names from the payroll.

345. We, therefore, recommended that the Assemblies should improve upon their collaboration with the Controller & Accountant-General‟s Department as well as the paying banks in order to prevent the withdrawal of the illegal payments and to reduce the losses that might be incurred as a result of delays in deleting the names of separated staff from the Government‟s payroll.

TAX IRREGULARITIES Failure to implement tax laws 346. Three District Assemblies in the Western region were found to be involved in the violation of either the Internal Revenue Service Act, 2000 (Act 592), the Value Added Tax Act, 1999, (Act 546) or the Financial Administration Act, 2003 which requires public organisations to procure their stores from only VAT registered companies.

76 Report of the Auditor-General the management and utilization of Internally Generated Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

347. The names of the three District Assemblies in the region which were involved in the tax irregularities totalling GH¢9,408.42 and the amounts recorded in each case are provided below and in Appendix “F10”.

Tax/statutory deduction irregularities No. Name of Assembly Amount (GH¢) 1 Jomoro District Assembly 2,774.27 2 Sefwi Wiawso District Assembly 2,723.21 3 Bibiani/Anwiaso/Bekwai District Assembly 3,910.94 Total 9,408.42

348. To improve upon cash flow into the state coffers, we requested the affected District Assemblies to recover all outstanding withholding taxes from the affected companies and remit the taxes to the IRS. We also requested them to obtain VAT invoices from the companies involved or the VAT charged should be recovered from the companies. The Assemblies were also reminded to purchase their goods from only VAT registered companies.

Report of the Auditor-General the management and utilization of Internally Generated 77 Revenue (IGF) of District Assemblies for the financial year ended 31 December 2008

APPENDIX A SUBMISSION OF ANNUAL FINANCIAL STATEMENTS Ashanti Region No. Assembly Audited up to Arrears 1 Adansi North District 2008 2 Adansi South District 2008 3 Afigya Kwabre District New District 1 year 4 Ahafo Ano North District 2008 5 Ahafo ano South District 2008 6 Amansie Central District 2008 7 Amansie West 2003 5 years 8 Asante Akim North Municipal 2008 9 Asante Akim South District 2008 10 Atwima Kwanwoma District New District 1 year 11 Atwima Mponua District 2008 12 Atwima Nwabiagya District 2008 13 Bekwi Municipal 2002 6 years 14 Bosome Freho District New District I year 15 Bosomtwe District 2008 16 Ejisu Juaben Municipal 2007 1 year 17 Ejura Sekyedumase District 2003 5 years 18 Kumasi Metropolitan 2008 19 Kwabre East District 2008 20 Mampong Municipal 2008 21 Obuasi Municipal 2008 22 Offinso Municipal 2008 23 Offinso North District 2008 24 Sekyere affram plains 2008 25 Sekyere Central District 2008 26 Sekyere East District 2008 27 Sekyere South District 2008

Brong Ahafo Region No. Assembly Audited up to Arrears 1 Asunafo North Municipal 2008 2 Asunafo South District 2005 3 years 3 Asutifi District 2008 4 Atebubu-Amanten District 1998 11 years 5 Berekum Municipal 2008 6 Dormaa East District 2008 7 Dormaa Municipal 2008 APPENDIX A Cont. 8 Jaman North District 2008 Arrears 9 Jaman South District 2007 1 year 10 Kintampo Municipal 2008 11 Kintampo South District 2007 1 year 12 Nkoranza North District 2008 13 Nkoranza South Municipal 2008 14 Pru District 2007 I year 15 Sene District 2008 16 Sunyani Municipal 2008 17 Sunyani West District 2008 18 Tain District 2008 19 Tano North District 2008 20 Tano South District 2008 21 Techiman Municipal 2002 6 years 22 Wenchi Municipal 2008

Central Region No. Assembly Audited up to Arrears 1 Abura/Asebu/Kwamankese District 1987 21 years 2 Agona East District 2008 3 Agona West Municipal 2008 4 Ajumako-Enyan-Essiam District 2008 5 Assikuma Odoben Brakwa District 2008 6 Assin North Municipal 2008 7 Assin South District 2008 8 Awutu Senya District 2008 9 Cape Coast Metropolitan 2008 10 Effutu Municipal 2008 11 Gomoa East District 2008 12 Gomoa West District 2008 13 Komenda/Edina/Eguafo/Abirem Municipal 2008 14 Mfantseman Municipal 2008 15 Twifo Hemang Lower Denkyira 2008 16 Upper Denkyira East Municipal 2008 17 Upper Denkyira West District 2008

APPENDIX A Cont. Eastern Region No. Assembly Audited up to Arrears 1 Akuapem North District 2008 2 Akuapem South Municipal 2008 3 Akyemasa District New District 1 year 4 Asuogyaman District 2008 5 Atiwa District 2005 3 years 6 Birim Central Municipal 2008 7 Birim North District 2006 2 years 8 Birim South District New District 1 year 9 East Akim Municipal 2008 10 Fanteakwa District 2008 11 Kwahu East Ditrict New District 1 year 12 Kwahu North District 1999 9 years 13 Kwahu South District 2008 14 Kwahu West Municipal 2008 15 Kwawebibirim District 2008 16 Lower Manya Krobo District 2008 17 New Juaben Municipal 2004 4 years 18 Suhum/Kraboa/Coaltar District 2008 19 Upper Manya Krobo District New District 1 year 20 West Akim Municipal 2008

Greater Accra Region No. Assembly Audited up to Arrears 1 Accra Metropolitan 2007 1 year 2 Adenta Municipal New District 1 year 3 Ashaiman Municipal New District 1 year 4 Dangme East District 2004 4 years 5 Dangme West District 2007 1 year 6 Ga East Municipal 2008 7 Ga West Municipal 2000 8 years 8 Lejokuku-Krowor Municipal New District 1 year 9 Tema Metropolitan 2007 1 year 10 Weija Municipal New District 1 year

Northern Region No. Assembly Audited up to Arrears 1 Bole District 2004 4 years 2 Bunkpurugu/Yunyoo District 2004 4 years 3 Central Gonja District 2008 4 Chereponi District New District I year 5 East Gonja District 2004 4 years 6 East Mamprusi District 2000 8 years 7 Gushiegu District 2008 8 Karaga District 2008 9 Kpandai District 2008 10 Nanumba North District 2007 1 year 11 Nanumba South District 2008 12 Saboba District 2008 13 Savelugu/Nanton District 2008 14 Sawla/Tuna/Kalba District 2000 8 years 15 Tamale Metropolitan 2008 16 Tolon/Kumbungu District 2008 17 West Gonja District 2008 18 West Mamoprusi District 2001 7 years 19 Yendi Municipal 2008 20 Zabzugu/Tatale District 2008

Upper East Region No. Assembly Audited up to Arrears 1 Bawku Municipal 2007 I year 2 Bawku West District 2007 I year 3 Bolga Municipal 2006 2 years 4 Bongo District 2008 5 Builsa Distirct 2008 6 Garu Tempane 2007 I year 7 Kassena Nankana East District 2008 8 Kassena Nankana West District 2008 9 Talensi Nabdam District 2008

APPENDIX A Cont. Upper West Region No. Assembly Audited up to Arrears 1 Jirapa District 2008 2 Lambussie District 2008 3 Lawra District 2007 I year 4 Nadowli District 2008 5 Sissala East District 2008 6 Sissala West District 2008 7 Wa East District 2006 2 years 8 Wa Municipal 2008 9 Wa West Disrict 2008

Volta Region No. Assembly Audited up to Arrears 1 Adaklu Anyigbe District 2008 2 Akatsi District 2007 1year 3 Biakoye District New District 1 year 4 Ho Municipal 2007 1 year 5 Hohoe Municipal 2006 2 years 6 Jasikan District 2008 7 Kadjebi District 2008 8 Keta Municipal 2008 9 Ketu North District 2008 10 Ketu South District 2008 11 Kpando District 2008 12 Krachi East District 2008 13 Krachi West District 2008 14 Nkwanta North District New District 1 year 15 Nkwanta South District 2003 5 years 16 North Tongu District 2007 1 year 17 South Dayi District 2008 18 South Tongu District 2007 1 year

APPENDIX A Cont. Western Region No. Assembly Audited up to Arrears 1 Ahanta West District 2008 2 Aowin Suaman District 2008 3 Bia District 2008 4 Bibiani/Anhwiaso/Bekwai District 2008 5 Ellembele District New District 1 year 6 Jomor District 2008 7 Juaboso District 2008 8 Mpohor Wassa East District 2008 9 Nzema East Municipal 2008 10 Prestea-Huni Valley District 2008 11 Sefwi Akontombra District New District 1 year 12 Sefwi Wiawso Municipal 2008 13 Sekondi/Takoradi Metro. 2008 14 Shama District New District 1 year 15 Tarkwa-Nsuaem Municipal 2008 16 Amenfi East District 2008 17 Amenfi West District 2008 APPENDIX B REVENUE PERFORMANCE Ashanti Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Adansi North District 1,827,969.76 1,885,396.01 57,426.25 2 Adansi South District 1,952,287.50 700,561.62 (1,251,725.88) 3 Ahafo Ano North District 3,434,633.20 866,520.57 (2,568,112.63) 4 Ahafo ano South District 1,582,008.56 1,346,364.28 (235,644.28) 5 Amansie Central District 1,316,810.54 927,377.65 (389,432.89) 6 Asante Akim North District 2,102,112.19 2,295,177.45 193,065.26 7 Asante Akim South District 1,904,779.03 1,401,630.30 (503,148.73) 8 Atwima Mponua District 3,139,136.00 1,014,829.50 (2,124,306.50) 9 Atwima Nwabiagya District 1,842,662.07 732,147.77 (1,110,514.30) 10 Bosomtwe South 1,534,018.60 1,102,728.64 (431,289.96) 11 Kumasi Metropolitan 11,264,926.70 11,062,557.66 (202,369.04) 12 Kwabre East District 2,047,550.00 1,960,347.13 (87,202.87) 13 Mampong Municipal 1,600,583.00 1,638,579.93 37,996.93 14 Obuasi Municipal 2,986,186.36 1,987,439.99 (998,746.37) 15 Offinso Municipal 1,181,520.70 1,956,099.19 774,578.49 16 Offinso North District 138,610.00 962,602.28 823,992.28 17 Sekyere Affram Plains District 2,409,121.56 1,058,843.00 (1,350,278.56) 18 Sekyere Central District 1,508,827.10 323,171.48 (1,185,655.62) 19 Sekyere East District 1,981,774.70 2,056,412.16 74,637.46 20 Sekyere South District 1,380,838.88 2,498,936.66 1,118,097.78 Total 47,136,356.45 37,777,723.27 (9,358,633.18)

Brong Ahafo Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Asunafo North District 1,627,132.94 1,779,129.17 151,996.23 2 Asutifi District 2,051,941.99 1,948,993.82 (102,948.17) 3 Berekum Municipal 1,467,225.57 1,123,381.04 (343,844.53) 4 Dormaa East District 1,432,960.00 1,611,172.24 178,212.24 5 Dormaa Municipal 1,432,960.00 1,825,584.51 392,624.51 6 Jaman North District 2,549,339.60 1,569,260.64 (980,078.96) 7 Kintampo Municipal 1,425,426.38 538,900.27 (886,526.11) 8 Nkoranza North District 1,574,604.73 1,488,180.97 (86,423.76) 9 Nkoranza South Municipal 1,372,183.91 854,082.11 (518,101.80) APPENDIX B Cont. 10 Sene District 1,827,843.94 1,006,658.42 (821,185.52) 11 Sunyani Municipal 2,185,254.49 2,869,940.33 684,685.84 12 Sunyani West 1,144,185.31 1,194,116.19 49,930.88 13 Tain District 3,043,479.68 1,760,116.98 (1,283,362.70) 14 Tano North District 1,997,106.34 1,118,160.66 (878,945.68) 15 Tano South District 1,274,850.00 846,347.08 (428,502.92) 16 Wenchi Municipal 1,189,098.56 548,771.35 (640,327.21) Total 27,595,593.44 22,082,795.78 (5,512,797.66)

Central Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Agona East District 3,722,100.70 1,009,931.48 (2,712,169.22) 2 Agona West District 2,291,154.34 2,239,614.94 (51,539.40) 3 Ajumako-Enyan-Essiam District 1,594,967.94 1,325,040.44 (269,927.50) 4 Assikuma Odoben Brakwa District 1,875,430.26 1,813,648.16 (61,782.10) 5 Assin North District 2,418,755.00 1,303,362.37 (1,115,392.63) 6 Assin South District 2,056,545.38 1,835,237.35 (221,308.03) 7 Awutu Senya District 2,029,526.98 726,298.72 (1,303,228.26) 8 Cape Coast Metropolitan 1,501,343.60 2,158,279.27 656,935.67 9 Effutu Municipal 2,068,108.45 815,532.17 (1,252,576.28) 10 Gomoa East District 1,617,535.68 451,483.99 (1,166,051.69) 11 Gomoa West District 1,117,940.34 1,030,646.29 (87,294.05) 12 Komenda/Edina/Eguafo/Abirem District 893,264.00 1,523,222.69 629,958.69 13 Mfantseman Municipal 2,331,250.00 3,007,098.48 675,848.48 14 Twifo Hemang Lower Denkyira 2,943,884.43 1,293,756.54 (1,650,127.89) 15 Upper Denkyira East District 1,540,778.00 1,815,261.07 274,483.07 16 Upper Denkyira West District 1,336,935.89 2,096,827.69 759,891.80 Total 31,339,520.99 24,445,241.65 (6,894,279.34)

Eastern Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Akuapem North District 1,776,482.86 1,858,945.99 82,463.13 2 Akuapem South Municipal 3,183,726.00 1,702,477.48 (1,481,248.52) 3 Asuogyaman District 1,257,277.00 1,742,419.21 485,142.21 4 Birim Central District 3,209,099.25 2,745,484.14 (463,615.11) APPENDIX B Cont. 5 East Akim District 2,545,469.22 1,391,341.70 (1,154,127.52) 6 Fanteakwa District 1,330,818.71 849,978.68 (480,840.03) 7 Kwahu South District 475,644.74 2,245,554.61 1,769,909.87 8 Kwahu West District 1,666,616.62 2,174,477.32 507,860.70 9 Kwawebibirim District 1,933,965.00 1,425,986.14 (507,978.86) 10 Lower Manya Krobo District 1,962,908.83 1,576,914.86 (385,993.97) 11 Suhum/Kraboa/Coaltar District 1,844,191.83 1,198,301.77 (645,890.06) 12 West Akim District 1,708,004.70 1,534,456.58 (173,548.12) 13 Yilo Krobo District 1,499,565.87 1,388,410.21 (111,155.66) Total 24,393,770.63 21,834,748.69 (2,559,021.94)

Greater Accra Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Ga East Municipal 5,025,030.00 2,803,700.64 (2,221,329.36) Total 5,025,030.00 2,803,700.64 (2,221,329.36)

Northern Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Central Gonja District 1,053,835.14 1,053,835.14 2 Gushiegu District 1,627,161.00 1,596,629.17 (30,531.83) 3 Karaga District 1,343,062.14 1,343,062.14 4 Kpandai District 2,496,984.00 1,067,988.33 (1,428,995.67) 5 Nanumba South District 1,283,551.83 1,283,551.83 6 Saboba District 2,183,429.53 2,321,794.84 138,365.31 7 Savelugu/Nanton District 2,194,529.00 1,472,368.82 (722,160.18) 8 Tamale Metropolitan 6,851,057.00 1,949,293.82 (4,901,763.18) 9 Tolon/Kumbungu District 2,479,098.42 2,439,830.75 (39,267.67) 10 West Gonja District 1,602,841.00 2,248,253.04 645,412.04 11 Yendi Municipal 1,654,911.53 1,724,042.72 69,131.19 12 Zabzugu/Tatale District 1,123,563.49 1,053,125.85 (70,437.64) Total 22,213,574.97 19,553,776.45 (2,659,798.52)

APPENDIX B Cont. Upper East Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Bongo District 2,310,027.00 1,897,520.98 (412,506.02) 2 Builsa Distirct 2,489,344.74 2,361,332.66 (128,012.08) 3 Kassena Nankana East District 2,417,806.00 2,132,615.38 (285,190.62) 4 Kassena Nankana West District 1,645,850.73 952,376.75 (693,473.98) 5 Talensi Nabdam District 3,941,460.00 2,454,012.06 (1,487,447.94) Total 12,804,488.47 9,797,857.83 (3,006,630.64) Upper West Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Jirapa District 1,897,725.36 2,579,303.84 681,578.48 2 Lambussie District 1,738,707.26 945,027.63 (793,679.63) 3 Nadowli District 1,447,534.92 1,226,706.71 (220,828.21) 4 Sissala East District 641,549.79 623,314.71 (18,235.08) 5 Sissala West District 393,970.00 1,338,014.78 944,044.78 6 Wa Municipal 2,797,210.68 2,204,941.46 (592,269.22) 7 Wa West Disrict 970,307.58 4,151,802.87 3,181,495.29 Total 9,887,005.59 13,069,112.00 3,182,106.41

Volta Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Adaklu Anyigbe District 1,898,387.72 1,956,477.32 58,089.60 2 Jasika District 2,049,452.80 3,828,955.44 1,779,502.64 3 Kadgjebi District 1,878,767.20 1,828,076.36 (50,690.84) 4 Keta Municipal 2,388,285.20 3,205,226.03 816,940.83 5 Ketu North District 1,326,614.08 1,058,759.81 (267,854.27) 6 Ketu South District 1,647,112.20 1,959,894.52 312,782.32 7 Kpando District 1,471,596.60 839,064.89 (632,531.71) 8 Krachi East District 4,798,558.53 4,933,104.11 134,545.58 9 Krachi West District 2,089,650.46 1,940,559.61 (149,090.85) 10 South Dayi District 1,310,464.44 983,199.17 (327,265.27) Total 20,858,889.23 22,533,317.26 1,674,428.03

APPENDIX B Cont. Western Region Budgeted Actual Revenue Revenue Variance Assembly (GH¢) (GH¢) (GH¢) 1 Ahanta West District 1,425,152.00 901,770.72 (523,381.28) 2 Aowin Suaman District 1,955,700.00 1,520,444.39 (435,255.61) 3 Bia District 2,009,946.36 2,147,565.50 137,619.14 4 Bibiani/Anhwiaso/Bekwai District 1,583,376.00 1,181,322.37 (402,053.63) 5 Jomor District 1,521,702.80 1,539,332.40 17,629.60 6 Juaboso District 1,663,409.29 1,520,762.17 (142,647.12) 7 Mpohor Wassa East District 1,427,390.00 1,091,793.71 (335,596.29) 8 Nzema East District 1,422,972.52 879,519.46 (543,453.06) 9 Prestea-Huni Valley District 2,450,760.95 1,602,838.19 (847,922.76) 10 Sefwi Wiawso Municipal 1,615,592.31 1,733,970.36 118,378.05 11 Sekondi/Takoradi Metro. 4,104,150.09 6,118,270.96 2,014,120.87 12 Tarkwa-Nsuaem Municipal 3,194,573.00 3,954,876.31 760,303.31 13 Wassa Amenfi East District 2,703,559.00 1,989,282.22 (714,276.78) 14 Wassa Amenfi West District 1,876,260.00 1,481,031.84 (395,228.16) T o t a l 28,954,544.32 27,662,780.60 (1,291,763.72)

Grand Total 230,208,774.09 201,561,054.17 (28.647,719.92) APPENDIX B(1) TOTAL REVENUE AND IGF COMPONENT Ashanti Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Adansi North District 1,885,396.01 130,078.88 6.90 2 Adansi South District 700,561.62 175,465.70 25.05 3 Ahafo Ano North District 866,520.57 117,563.54 13.57 4 Ahafo ano South District 1,346,364.28 128,165.68 9.52 5 Amansie Central District 927,377.65 221,888.60 23.93 6 Asante Akim North District 2,295,177.45 258,332.95 11.26 7 Asante Akim South District 1,401,630.30 198,348.20 14.15 8 Atwima Mponua District 1,014,829.50 213,214.78 21.01 9 Atwima Nwabiagya District 732,147.77 325,475.02 44.45 10 Bosomtwe South 1,102,728.64 140,228.25 12.72 11 Kumasi Metropolitan 11,062,557.66 5,216,508.62 47.15 12 Kwabre East District 1,960,347.13 477,169.31 24.34 13 Mampong Municipal 1,638,579.93 164,299.50 10.03 14 Obuasi Municipal 1,987,439.99 977,870.75 49.20 15 Offinso Municipal 1,956,099.19 567,364.31 29.00 16 Offinso North District 962,602.28 147,661.58 15.34 17 Sekyere Affram Plains District 1,058,843.00 95,239.74 8.99 18 Sekyere Central District 323,171.48 60,794.03 18.81 19 Sekyere East District 2,056,412.16 158,704.22 7.72 20 Sekyere South District 2,498,936.66 150,105.52 6.01 Total 37,777,723.27 9,924,479.18 26.27

Brong Ahafo Region Actual Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Asunafo North District 1,779,129.17 605,904.01 34.06 2 Asutifi District 1,948,993.82 920,709.39 47.24 3 Berekum Municipal 1,123,381.04 584,798.40 52.06 4 Dormaa East District 1,611,172.24 834,797.51 51.81 5 Dormaa Municipal 1,825,584.51 469,836.04 25.74 6 Jaman North District 1,569,260.64 134,043.38 8.54

APPENDIX B(1) Cont. 7 Kintampo Municipal 538,900.27 194,594.01 36.11 8 Nkoranza North District 1,488,180.97 854,082.11 57.39 9 Nkoranza South Municipal 854,082.11 103,458.38 12.11 10 Sene District 1,006,658.42 185,909.56 18.47 11 Sunyani Municipal 2,869,940.33 2,367,399.19 82.49 12 Sunyani West 1,194,116.19 140,238.46 11.74 13 Tain District 1,760,116.98 369,972.59 21.02 14 Tano North District 1,118,160.66 509,557.58 45.57 15 Tano South District 846,347.08 268,428.43 31.72 16 Wenchi Municipal 548,771.35 159,079.20 28.99 Total 22,082,795.78 8,702,808.24 39.41

Central Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Agona East District 1,009,931.48 29,064.59 2.88 2 Agona West District 2,239,614.94 337,426.09 15.07 3 Ajumako-Enyan-Essiam District 1,325,040.44 39,090.42 2.95 4 Assikuma Odoben Brakwa District 1,813,648.16 94,963.96 5.24 5 Assin North District 1,303,362.37 179,542.36 13.78 6 Assin South District 1,835,237.35 822,458.04 44.81 7 Awutu Senya District 726,298.72 253,482.28 34.90 8 Cape Coast Metropolitan 2,158,279.27 566,480.14 26.25 9 Effutu Municipal 815,532.17 281,400.64 34.51 10 Gomoa East District 451,483.99 46,616.08 10.33 11 Gomoa West District 1,030,646.29 84,469.41 8.20 12 Komenda/Edina/Eguafo/Abirem District 1,523,222.69 237,156.16 15.57 13 Mfantseman Municipal 3,007,098.48 217,537.45 7.23 14 Twifo Hemang Lower Denkyira 1,293,756.54 366,836.00 28.35 15 Upper Denkyira East District 1,815,261.07 200,417.25 11.04 16 Upper Denkyira West District 2,096,827.69 52,043.24 2.48 Total 24,445,241.65 3,808,984.11 15.58

APPENDIX B(1) Cont. Eastern Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Akuapem North District 1,858,945.99 163,504.49 8.80 2 Akuapem South Municipal 1,702,477.48 241,709.80 14.20 3 Asuogyaman District 1,742,419.21 117,126.68 6.72 4 Birim Central District 2,745,484.14 281,092.51 10.24 5 East Akim District 1,391,341.70 242,930.36 17.46 6 Fanteakwa District 849,978.68 139,401.51 16.40 7 Kwahu South District 2,245,554.61 194,585.28 8.67 8 Kwahu West District 2,174,477.32 258,156.64 11.87 9 Kwawebibirim District 1,425,986.14 233,276.13 16.36 10 Lower Manya Krobo District 1,576,914.86 169,611.30 10.76 11 Suhum/Kraboa/Coaltar District 1,198,301.77 152,448.83 12.72 12 West Akim District 1,534,456.58 448,057.84 29.20 13 Yilo Krobo District 1,388,410.21 286,543.07 20.64 Total 21,834,748.69 2,928,444.44 13.41

Greater Accra Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Ga East Municipal 2,803,700.64 1,243,568.59 44.35 Total 2,803,700.64 1,243,568.59 44.35

Northern Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Central Gonja District 1,053,835.14 - 2 Gushiegu District 1,596,629.17 44,310.46 2.78 3 Karaga District 1,343,062.14 - 4 Kpandai District 1,067,988.33 16,100.50 1.51 5 Nanumba South District 1,283,551.83 - 6 Saboba District 2,321,794.84 18,473.55 0.80 7 Savelugu/Nanton District 1,472,368.82 79,869.99 5.42

APPENDIX B(1) Cont. 8 Tamale Metropolitan 1,949,293.82 265,063.08 13.60 9 Tolon/Kumbungu District 2,439,830.75 37,434.29 1.53 10 West Gonja District 2,248,253.04 58,611.76 2.61 11 Yendi Municipal 1,724,042.72 86,896.21 5.04 12 Zabzugu/Tatale District 1,053,125.85 31,363.96 2.98 Total 19,553,776.45 638,123.80 3.26

Upper East Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Bongo District 1,897,520.98 53,204.60 2.80 2 Builsa Distirct 2,361,332.66 52,471.14 2.22 3 Kassena Nankana East District 2,132,615.38 127,980.06 6.00 4 Kassena Nankana West District 952,376.75 74,708.07 7.84 5 Talensi Nabdam District 2,454,012.06 35,967.24 1.47 Total 9,797,857.83 344,331.11 3.51

Upper West Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Jirapa District 2,579,303.84 64,908.38 2.52 2 Lambussie District 945,027.63 133,703.29 14.15 3 Nadowli District 1,226,706.71 27,377.92 2.23 4 Sissala East District 623,314.71 39,732.61 6.37 5 Sissala West District 1,338,014.78 27,295.95 2.04 6 Wa Municipal 2,204,941.46 191,270.35 8.67 7 Wa West Disrict 4,151,802.87 16,267.39 0.39 Total 13,069,112.00 500,555.89 3.83 APPENDIX B(1) Cont. Volta Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Adaklu Anyigbe District 1,956,477.32 70,284.50 3.59 2 Jasika District 3,828,955.44 554,618.25 14.48 3 Kadgjebi District 1,828,076.36 81,005.67 4.43 4 Keta Municipal 3,205,226.03 1,143,978.80 35.69 5 Ketu North District 1,058,759.81 98,314.29 9.29 6 Ketu South District 1,959,894.52 296,938.28 15.15 7 Kpando District 839,064.89 120,105.58 14.31 8 Krachi East District 4,933,104.11 103,641.04 2.10 9 Krachi West District 1,940,559.61 79,935.04 4.12 10 South Dayi District 983,199.17 129,275.48 13.15 Total 22,533,317.26 2,678,096.93 11.90 11.9

Western Region Total Percentage of IGF Revenue IGF to Total Revenue Assembly (GH¢) (GH¢) (%) 1 Ahanta West District 901,770.72 131,202.24 14.55 2 Aowin Suaman District 1,520,444.39 65,231.24 4.29 3 Bia District 2,147,565.50 136,497.11 6.36 4 Bibiani/Anhwiaso/Bekwai District 1,181,322.37 197,076.92 16.68 5 Jomor District 1,539,332.40 179,370.85 11.65 6 Juaboso District 1,520,762.17 304,911.07 20.05 7 Mpohor Wassa East District 1,091,793.71 114,693.44 10.51 8 Nzema East District 879,519.46 125,439.95 14.26 9 Prestea-Huni Valley District 1,602,838.19 567,067.49 35.38 10 Sefwi Wiawso Municipal 1,733,970.36 154,125.87 8.89 11 Sekondi/Takoradi Metro. 6,118,270.96 1,400,925.25 22.90 12 Tarkwa-Nsuaem Municipal 3,954,876.31 1,920,427.05 48.56 13 Wassa Amenfi East District 1,989,282.22 81,461.79 4.10 14 Wassa Amenfi West District 1,481,031.84 117,258.14 7.92 T o t a l 27,662,780.60 5,495,688.41 19.87

Grand Total 201,561,054.17 36,265,080.70 18.00 APPENDIX C EXPENDITURE PERFORMANCE Ashanti Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Adansi North District 1,827,852.58 1,966,716.21 (138,863.63) 2 Adansi South District 1,947,717.50 820,563.97 1,127,153.53 3 Ahafo Ano North District 3,455,291.20 997,023.96 2,458,267.24 4 Ahafo ano South District 1,474,443.24 1,400,979.65 73,463.59 5 Amansie Central District 1,296,032.99 966,737.14 329,295.85 6 Asante Akim North District 2,100,475.19 2,336,596.85 (236,121.66) 7 Asante Akim South District 1,904,779.03 1,511,179.40 393,599.63 8 Atwima Mponua District 1,702,305.00 1,067,924.88 634,380.12 9 Atwima Nwabiagya District 1,831,702.59 752,089.92 1,079,612.67 10 Bosomtwe South 1,532,153.54 1,130,485.14 401,668.40 11 Kumasi Metropolitan 6,431,871.57 10,781,841.27 (4,349,969.70) 12 Kwabre East District 2,047,550.00 2,040,771.41 6,778.59 13 Mampong Municipal 1,617,917.50 1,684,757.33 (66,839.83) 14 Obuasi Municipal 2,986,186.36 2,069,114.66 917,071.70 15 Offinso Municipal 1,847,776.66 1,981,247.62 (133,470.96) 16 Offinso North District 1,101,119.00 950,225.33 150,893.67 17 Sekyere Affram Plains District 2,408,609.96 1,097,295.46 1,311,314.50 18 Sekyere Central District 1,508,826.80 323,171.48 1,185,655.32 19 Sekyere East District 1,907,946.52 2,093,674.53 (185,728.01) 20 Sekyere South District 13,808,387.88 2,379,365.44 11,429,022.44 Total 54,738,945.11 38,351,761.65 16,387,183.46

Brong Ahafo Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Asunafo North District 1,690,603.42 1,798,762.87 (108,159.45) 2 Asutifi District 2,342,941.99 2,070,836.05 272,105.94 3 Berekum Municipal 1,464,604.75 1,147,597.41 317,007.34 4 Dormaa East District 1,432,960.00 1,608,319.02 (175,359.02) 5 Dormaa Municipal 2,093,684.00 1,761,967.27 331,716.73 APPENDIX C Cont. 6 Jaman North District 2,549,188.60 1,632,872.58 916,316.02 7 Kintampo Municipal 1,432,640.78 534,114.75 898,526.03 8 Nkoranza North District 1,354,807.00 1,497,308.00 (142,501.00) 9 Nkoranza South Municipal 1,231,658.01 867,936.97 363,721.04 10 Sene District 1,827,843.94 1,046,541.29 781,302.65 11 Sunyani Municipal 2,185,254.79 2,775,647.23 (590,392.44) 12 Sunyani West 1,144,185.31 1,096,840.46 47,344.85 13 Tain District 3,015,308.15 1,781,109.77 1,234,198.38 14 Tano North District 1,997,106.34 1,139,649.08 857,457.26 15 Tano South District 1,264,750.00 832,609.34 432,140.66 16 Wenchi Municipal 1,189,098.56 872,600.27 316,498.29 Total 28,216,635.64 22,464,712.36 5,751,923.28

Central Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Agona East District 2,362,650.85 1,078,818.78 1,283,832.07 2 Agona West District 2,290,982.43 2,468,354.73 (177,372.30) 3 Ajumako-Enyan-Essiam District 1,594,768.94 1,367,956.74 226,812.20 4 Assikuma Odoben Brakwa District 1,875,275.26 1,900,824.92 (25,549.66) 5 Assin North District 1,733,273.00 1,316,475.60 416,797.40 6 Assin South District 1,369,884.72 2,530,119.30 (1,160,234.58) 7 Awutu Senya District 1,912,286.98 706,938.34 1,205,348.64 8 Cape Coast Metropolitan 1,357,525.68 1,911,001.17 (553,475.49) 9 Effutu Municipal 1,570,484.00 833,824.54 736,659.46 10 Gomoa East District 1,581,347.72 373,334.25 1,208,013.47 11 Gomoa West District 1,212,701.55 1,202,888.63 9,812.92 12 Komenda/Edina/Eguafo/Abirem District 15,715,334.00 2,066,002.93 13,649,331.07 13 Mfantseman Municipal 1,037,396.00 3,023,843.59 (1,986,447.59) 14 Twifo Hemang Lower Denkyira 3,531,970.49 1,452,256.18 2,079,714.31 15 Upper Denkyira East District 1,535,290.00 1,850,026.49 (314,736.49) 16 Upper Denkyira West District 1,391,560.89 872,453.87 519,107.02 Total 42,072,732.51 24,955,120.06 17,117,612.45

APPENDIX C Cont. Eastern Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Akuapem North District 1,775,193.79 1,897,461.89 (122,268.10) 2 Akuapem South Municipal 1,976,115.00 1,866,023.87 110,091.13 3 Asuogyaman District 1,257,277.40 1,755,752.13 (498,474.73) 4 Birim Central District 3,209,099.25 2,786,671.81 422,427.44 5 East Akim District 2,543,409.14 1,414,018.72 1,129,390.42 6 Fanteakwa District 1,382,195.71 907,851.52 474,344.19 7 Kwahu South District 475,644.74 467,313.65 8,331.09 8 Kwahu West District 464,285.62 427,153.13 37,132.49 9 Kwawebibirim District 2,271,873.33 1,504,035.14 767,838.19 10 Lower Manya Krobo District 1,938,781.69 1,618,768.46 320,013.23 11 Suhum/Kraboa/Coaltar District 1,844,191.83 1,233,829.42 610,362.41 12 West Akim District 1,707,815.00 1,703,757.04 4,057.96 13 Yilo Krobo District 1,640,079.87 1,556,460.52 83,619.35 Total 22,485,962.37 19,139,097.30 3,346,865.07

Greater Accra Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Ga East Municipal 4,144,570.00 2,852,038.02 1,292,531.98 Total 4,144,570.00 2,852,038.02 1,292,531.98

Northern Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Central Gonja District 1,043,604.10 (1,043,604.10) 2 Gushiegu District 1,627,161.00 1,676,677.33 (49,516.33) 3 Karaga District 1,340,040.73 (1,340,040.73) 4 Kpandai District 2,307,889.00 1,001,704.19 1,306,184.81 5 Nanumba South District 1,155,663.78 (1,155,663.78) 6 Saboba District 2,183,429.53 2,434,220.87 (250,791.34) APPENDIX C Cont. 7 Savelugu/Nanton District 1,783,321.00 1,383,236.60 400,084.40 8 Tamale Metropolitan 4,018,627.79 1,881,574.91 2,137,052.88 9 Tolon/Kumbungu District 2,464,035.32 2,366,566.65 97,468.67 10 West Gonja District 1,610,873.00 2,050,907.39 (440,034.39) 11 Yendi Municipal 1,837,937.52 1,735,586.85 102,350.67 12 Zabzugu/Tatale District 1,522,781.28 1,046,884.14 475,897.14 Total 19,356,055.44 19,116,667.54 239,387.90 Upper East Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Bongo District 1,204,084.00 1,941,125.80 (737,041.80) 2 Builsa Distirct 2,489,344.74 2,393,439.64 95,905.10 3 Kassena Nankana East District 2,417,660.00 2,311,436.05 106,223.95 4 Kassena Nankana West District 1,645,860.73 929,991.33 715,869.40 5 Talensi Nabdam District 3,342,540.00 2,290,626.54 1,051,913.46 Total 11,099,489.47 9,866,619.36 1,232,870.11

Upper West Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Jirapa District 3,777,029.28 1,957,806.74 1,819,222.54 2 Lambussie District 2,492,807.88 934,627.63 1,558,180.25 3 Nadowli District 1,893,345.40 2,074,020.29 (180,674.89) 4 Sissala East District 1,623,288.69 854,440.96 768,847.73 5 Sissala West District 2,203,464.00 1,335,318.22 868,145.78 6 Wa Municipal 2,575,583.87 2,499,270.47 76,313.40 7 Wa West Disrict 984,125.11 2,053,858.53 (1,069,733.42) Total 15,549,644.23 11,709,342.84 3,840,301.39

APPENDIX C Cont. Volta Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Adaklu Anyigbe District 1,861,463.08 1,953,372.78 (91,909.70) 2 Jasika District 2,187,280.00 3,830,840.67 (1,643,560.67) 3 Kadjebi District 1,650,597.20 1,708,716.40 (58,119.20) 4 Keta Municipal 2,788,244.00 4,094,923.62 (1,306,679.62) 5 Ketu North District 2,503,603.05 2,009,357.48 494,245.57 6 Ketu South District 1,647,112.20 1,963,940.76 (316,828.56) 7 Kpando District 1,818,516.16 698,002.80 1,120,513.36 8 Krachi East District 4,018,670.93 5,004,459.35 (985,788.42) 9 Krachi West District 1,845,217.71 1,830,645.23 14,572.48 10 South Dayi District 1,272,602.51 1,055,330.09 217,272.42 Total 21,593,306.84 24,149,589.18 (2,556,282.34) Western Region Budgeted Actual Expenditue Expenditure Variance Assembly (GH¢) (GH¢) (GH¢) 1 Ahanta West District 1,249,987.00 924,070.76 325,916.24 2 Aowin Suaman District 1,785,700.00 1,717,690.19 68,009.81 3 Bia District 1,817,430.04 2,105,661.96 (288,231.92) 4 Bibiani/Anhwiaso/Bekwai District 1,446,780.00 1,152,372.46 294,407.54 5 Jomor District 1,520,992.00 1,589,132.48 (68,140.48) 6 Juaboso District 1,479,788.41 1,530,814.53 (51,026.12) 7 Mpohor Wassa East District 1,382,390.00 1,148,143.34 234,246.66 8 Nzema East District 1,422,093.23 958,225.52 463,867.71 9 Prestea-Huni Valley District 2,375,829.62 1,599,257.63 776,571.99 10 Sefwi Wiawso Municipal 2,384,217.60 1,641,589.57 742,628.03 11 Sekondi/Takoradi Metro. 4,046,919.69 6,496,087.36 (2,449,167.67) 12 Tarkwa-Nsuaem Municipal 3,093,935.74 3,971,942.43 (878,006.69) 13 Wassa Amenfi East District 2,615,389.00 2,172,123.33 443,265.67 14 Wassa Amenfi West District 1,876,300.00 1,530,293.32 346,006.68 T o t a l 28,497,752.33 28,537,404.88 (39,652.55)

Grand Total 247,755,093.94 201,142,353.19 46,612,740.75 APPENDIX D OPERATIONAL RESULTS Ashanti Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Adansi North District 1,885,396.01 1,966,716.21 (81,320.20) 2 Adansi South District 700,561.62 820,563.97 (120,002.35) 3 Ahafo Ano North District 866,520.57 997,023.96 (130,503.39) 4 Ahafo ano South District 1,346,364.28 1,400,979.65 (54,615.37) 5 Amansie Central District 927,377.65 966,737.14 (39,359.49) 6 Asante Akim North District 2,295,177.45 2,336,596.85 (41,419.40) 7 Asante Akim South District 1,401,630.30 1,511,179.40 (109,549.10) 8 Atwima Mponua District 1,014,829.50 1,067,924.88 (53,095.38) 9 Atwima Nwabiagya District 732,147.77 752,089.92 (19,942.15) 10 Bosomtwe South 1,102,728.64 1,130,485.14 (27,756.50) 11 Kumasi Metropolitan 11,062,557.66 10,781,841.27 280,716.39 12 Kwabre East District 1,960,347.13 2,040,771.41 (80,424.28) 13 Mampong Municipal 1,638,579.93 1,684,757.33 (46,177.40) 14 Obuasi Municipal 1,987,439.99 2,069,114.66 (81,674.67) 15 Offinso Municipal 1,956,099.19 1,981,247.62 (25,148.43) 16 Offinso North District 962,602.28 950,225.33 12,376.95 17 Sekyere Affram Plains District 1,058,843.00 1,097,295.46 (38,452.46) 18 Sekyere Central District 323,171.48 323,171.48 - 19 Sekyere East District 2,056,412.16 2,093,674.53 (37,262.37) 20 Sekyere South District 2,498,936.66 2,379,365.44 119,571.22 Total 37,777,723.27 38,351,761.65 (574,038.38)

Brong Ahafo Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Asunafo North District 1,779,129.17 1,798,762.87 (19,633.70) 2 Asutifi District 1,948,993.82 2,070,836.05 (121,842.23) 3 Berekum Municipal 1,123,381.04 1,147,597.41 (24,216.37) 4 Dormaa East District 1,611,172.24 1,608,319.02 2,853.22 5 Dormaa Municipal 1,825,584.51 1,761,967.27 63,617.24 APPENDIX D Cont. 6 Jaman North District 1,569,260.64 1,632,872.58 (63,611.94) 7 Kintampo Municipal 538,900.27 534,114.75 4,785.52 8 Nkoranza North District 1,488,180.97 1,497,308.00 (9,127.03) 9 Nkoranza South Municipal 854,082.11 867,936.97 (13,854.86) 10 Sene District 1,006,658.42 1,046,541.29 (39,882.87) 11 Sunyani Municipal 2,869,940.33 2,775,647.23 94,293.10 12 Sunyani West 1,194,116.19 1,096,840.46 97,275.73 13 Tain District 1,760,116.98 1,781,109.77 (20,992.79) 14 Tano North District 1,118,160.66 1,139,649.08 (21,488.42) 15 Tano South District 846,347.08 832,609.34 13,737.74 16 Wenchi Municipal 548,771.35 872,600.27 (323,828.92) Total 22,082,795.78 22,464,712.36 (381,916.58)

Central Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Agona East District 1,009,931.48 1,078,818.78 (68,887.30) 2 Agona West District 2,239,614.94 2,468,354.73 (228,739.79) 3 Ajumako-Enyan-Essiam District 1,325,040.44 1,367,956.74 (42,916.30) 4 Assikuma Odoben Brakwa District 1,813,648.16 1,900,824.92 (87,176.76) 5 Assin North District 1,303,362.37 1,316,475.60 (13,113.23) 6 Assin South District 1,835,237.35 2,530,119.30 (694,881.95) 7 Awutu Senya District 726,298.72 706,938.34 19,360.38 8 Cape Coast Metropolitan 2,158,279.27 1,911,001.17 247,278.10 9 Effutu Municipal 815,532.17 833,824.54 (18,292.37) 10 Gomoa East District 451,483.99 373,334.25 78,149.74 11 Gomoa West District 1,030,646.29 1,202,888.63 (172,242.34) 12 Komenda/Edina/Eguafo/Abirem District 1,523,222.69 2,066,002.93 (542,780.24) 13 Mfantseman Municipal 3,007,098.48 3,023,843.59 (16,745.11) 14 Twifo Hemang Lower Denkyira 1,293,756.54 1,452,256.18 (158,499.64) 15 Upper Denkyira East District 1,815,261.07 1,850,026.49 (34,765.42) 16 Upper Denkyira West District 2,096,827.69 872,453.87 1,224,373.82 Total 24,445,241.65 24,955,120.06 (509,878.41)

APPENDIX D Cont. Eastern Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Akuapem North District 1,858,945.99 1,897,461.89 (38,515.90) 2 Akuapem South Municipal 1,702,477.48 1,866,023.87 (163,546.39) 3 Asuogyaman District 1,742,419.21 1,755,752.13 (13,332.92) 4 Birim Central District 2,745,484.14 2,786,671.81 (41,187.67) 5 East Akim District 1,391,341.70 1,414,018.72 (22,677.02) 6 Fanteakwa District 849,978.68 907,851.52 (57,872.84) 7 Kwahu South District 2,245,554.61 467,313.65 1,778,240.96 8 Kwahu West District 2,174,477.32 427,153.13 1,747,324.19 9 Kwawebibirim District 1,425,986.14 1,504,035.14 (78,049.00) 10 Lower Manya Krobo District 1,576,914.86 1,618,768.46 (41,853.60) 11 Suhum/Kraboa/Coaltar District 1,198,301.77 1,233,829.42 (35,527.65) 12 West Akim District 1,534,456.58 1,703,757.04 (169,300.46) 13 Yilo Krobo District 1,388,410.21 1,556,460.52 (168,050.31) Total 21,834,748.69 19,139,097.30 2,695,651.39

Greater Accra Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Ga East Municipal 2,803,700.64 2,852,038.02 (48,337.38) Total 2,803,700.64 2,852,038.02 (48,337.38)

Northern Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Central Gonja District 1,053,835.14 1,043,604.10 10,231.04 2 Gushiegu District 1,596,629.17 1,676,677.33 (80,048.16) 3 Karaga District 1,343,062.14 1,340,040.73 3,021.41 4 Kpandai District 1,067,988.33 1,001,704.19 66,284.14 5 Nanumba South District 1,283,551.83 1,155,663.78 127,888.05 6 Saboba District 2,321,794.84 2,434,220.87 (112,426.03) APPENDIX D Cont. 7 Savelugu/Nanton District 1,472,368.82 1,383,236.60 89,132.22 8 Tamale Metropolitan 1,949,293.82 1,881,574.91 67,718.91 9 Tolon/Kumbungu District 2,439,830.75 2,366,566.65 73,264.10 10 West Gonja District 2,248,253.04 2,050,907.39 197,345.65 11 Yendi Municipal 1,724,042.72 1,735,586.85 (11,544.13) 12 Zabzugu/Tatale District 1,053,125.85 1,046,884.14 6,241.71 Total 19,553,776.45 19,116,667.54 437,108.91 Upper East Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Bongo District 1,897,520.98 1,941,125.80 (43,604.82) 2 Builsa Distirct 2,361,332.66 2,393,439.64 (32,106.98) 3 Kassena Nankana East District 2,132,615.38 2,311,436.05 (178,820.67) 4 Kassena Nankana West District 952,376.75 929,991.33 22,385.42 5 Talensi Nabdam District 2,454,012.06 2,290,626.54 163,385.52 Total 9,797,857.83 9,866,619.36 (68,761.53)

Upper West Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Jirapa District 2,579,303.84 1,957,806.74 621,497.10 2 Lambussie District 945,027.63 934,627.63 10,400.00 3 Nadowli District 1,226,706.71 2,074,020.29 (847,313.58) 4 Sissala East District 623,314.71 854,440.96 (231,126.25) 5 Sissala West District 1,338,014.78 1,335,318.22 2,696.56 6 Wa Municipal 2,204,941.46 2,499,270.47 (294,329.01) 7 Wa West Disrict 4,151,802.87 2,053,858.53 2,097,944.34 Total 13,069,112.00 11,709,342.84 1,359,769.16

APPENDIX D Cont. Volta Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Adaklu Anyigbe District 1,956,477.32 1,953,372.78 3,104.54 2 Jasika District 3,828,955.44 3,830,840.67 (1,885.23) 3 Kadgjebi District 1,828,076.36 1,708,716.40 119,359.96 4 Keta Municipal 3,205,226.03 4,094,923.62 (889,697.59) 5 Ketu North District 1,058,759.81 2,009,357.48 (950,597.67) 6 Ketu South District 1,959,894.52 1,963,940.76 (4,046.24) 7 Kpando District 839,064.89 698,002.80 141,062.09 8 Krachi East District 4,933,104.11 5,004,459.35 (71,355.24) 9 Krachi West District 1,940,559.61 1,830,645.23 109,914.38 10 South Dayi District 983,199.17 1,055,330.09 (72,130.92) Total 22,533,317.26 24,149,589.18 (1,616,271.92) Western Region Total Total Surplus/ Revenue Expenditure (Deficit) Assembly (GH¢) (GH¢) (GH¢) 1 Ahanta West District 901,770.72 924,070.76 (22,300.04) 2 Aowin Suaman District 1,520,444.39 1,717,690.19 (197,245.80) 3 Bia District 2,147,565.50 2,105,661.96 41,903.54 4 Bibiani/Anhwiaso/Bekwai District 1,181,322.37 1,152,372.46 28,949.91 5 Jomor District 1,539,332.40 1,589,132.48 (49,800.08) 6 Juaboso District 1,520,762.17 1,530,814.53 (10,052.36) 7 Mpohor Wassa East District 1,091,793.71 1,148,143.34 (56,349.63) 8 Nzema East District 879,519.46 958,225.52 (78,706.06) 9 Prestea-Huni Valley District 1,602,838.19 1,599,257.63 3,580.56 10 Sefwi Wiawso Municipal 1,733,970.36 1,641,589.57 92,380.79 11 Sekondi/Takoradi Metro. 6,118,270.96 6,496,087.36 (377,816.40) 12 Tarkwa-Nsuaem Municipal 3,954,876.31 3,971,942.43 (17,066.12) 13 Wassa Amenfi East District 1,989,282.22 2,172,123.33 (182,841.11) 14 Wassa Amenfi West District 1,481,031.84 1,530,293.32 (49,261.48) T o t a l 27,662,780.60 28,537,404.88 (874,624.28)

Grand Total 201,561,054.17 201,142,353.19 418,700.98 APPENDIX E ASSETS AND LIABLITIES Ashanti Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Adansi North District - 41,395.07 - 985.00 42,380.07 12,098.81 30,281.26 2 Adansi South District - 45,922.04 35,000.00 3,867.03 84,789.07 30,873.16 53,915.91 3 Ahafo Ano North District - 2,042.19 8,200.00 360.00 10,602.19 3,733.94 6,868.25 4 Ahafo ano South District - 11,453.48 8,000.00 17,298.04 36,751.52 3,682.04 33,069.48 5 Amansie Central District - 3,402.73 - 5,374.00 8,776.73 53,366.71 (44,589.98) 6 Asante Akim North District - 66,275.03 61,314.45 10,340.50 137,929.98 9,354.54 128,575.44 7 Asante Akim South District - 43,437.18 23,600.00 39,012.88 106,050.06 - 106,050.06 8 Atwima Mponua District - 29,687.51 - 681.00 30,368.51 7,166.16 23,202.35 9 Atwima Nwabiagya District - 41,810.35 24,221.00 9,811.20 75,842.55 34,794.88 41,047.67 10 Bosomtwe South - 26,084.42 117,500.00 1,090.40 144,674.82 95,806.46 48,868.36 11 Kumasi Metropolitan - 1,425,241.78 10,730.93 147,168.66 1,583,141.37 231,813.70 1,351,327.67 12 Kwabre East District - (10,040.26) 43,445.60 3,399.70 36,805.04 7,344.48 29,460.56 13 Mampong Municipal - 71,053.17 25,500.00 982.00 97,535.17 608.80 96,926.37 14 Obuasi Municipal - (12,823.26) 40,689.04 10,000.45 37,866.23 15,455.92 22,410.31 15 Offinso Municipal - (17,531.08) 17,350.00 835.36 654.28 6,149.44 (5,495.16) 16 Offinso North District - 6,159.55 - 6,217.50 12,377.05 - 12,377.05 17 Sekyere Affram Plains District - - - - - (38,831.73) 38,831.73 18 Sekyere Central District - 24,855.64 - - 24,855.64 - 24,855.64 19 Sekyere East District - 20,311.48 79,742.76 7,207.70 107,261.94 26,356.13 80,905.81 20 Sekyere South District - 195,589.68 56,744.00 499.50 252,833.18 11,844.56 240,988.62 Total - 2,014,326.70 552,037.78 265,130.92 2,831,495.40 511,618.00 2,319,877.40 Brong Ahafo Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Asunafo North District 284.08 12,013.80 20,059.04 - 32,356.92 7,338.69 25,018.23 2 Asutifi District 4.48 55,978.32 80,609.00 - 136,591.80 6,265.19 130,326.61 3 Berekum Municipal 1.56 27,048.75 19,324.24 5,603.83 51,978.38 28,731.23 23,247.15 4 Dormaa East District 15.09 6,248.21 - - 6,263.30 3,408.08 2,855.22 5 Dormaa Municipal - 24,960.04 151,573.72 99,647.09 276,180.85 5,033.26 271,147.59 6 Jaman North District - 16,203.40 30,000.00 6,190.72 52,394.12 4,581.90 47,812.22 7 Kintampo Municipal 8.50 74,621.52 36,447.80 883.15 111,960.97 13,313.85 98,647.12 8 Nkoranza North District - 4,887.72 - - 4,887.72 - 4,887.72 9 Nkoranza South Municipal 202.92 22,989.34 48,867.96 4,200.00 76,260.22 7,562.13 68,698.09 10 Sene District - 14,755.73 17,760.00 102.20 32,617.93 9,807.79 22,810.14 11 Sunyani Municipal - 245,106.92 600.00 319,944.74 565,651.66 22,121.77 543,529.89 12 Sunyani West - 95,235.73 - 2,040.00 97,275.73 - 97,275.73 13 Tain District - 5,674.29 - 4,415.00 10,089.29 9,160.00 929.29 14 Tano North District - 12,270.85 - 690.00 12,960.85 1,000.00 11,960.85 15 Tano South District 5.20 26,665.26 37,298.77 6,352.21 70,321.44 6,478.40 63,843.04 16 Wenchi Municipal 759.70 20,873.53 100.00 2,062.40 23,795.63 10,752.37 13,043.26 Total 1,281.53 665,533.41 442,640.53 452,131.34 1,561,586.81 135,554.66 1,426,032.15 APPENDIX E Cont. Central Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Agona East District - 4,552.60 7,859.16 - 12,411.76 - 12,411.76 2 Agona West District 6.60 12,009.12 1,629,815.11 5,559.60 1,647,390.43 - 1,647,390.43 3 Ajumako-Enyan-Essiam District 263.04 42,339.31 0.05 134,771.16 177,373.56 897.75 176,475.81 4 Assikuma Odoben Brakwa District 1,258.13 5,204.96 - 22,561.90 29,024.99 - 29,024.99 5 Assin North District 0.55 25,365.03 1,200.00 10,847.06 37,412.64 - 37,412.64 6 Assin South District 20.02 4,058.26 - 9,099.40 13,177.68 - 13,177.68 7 Awutu Senya District - 20,646.29 - 10,154.00 30,800.29 - 30,800.29 8 Cape Coast Metropolitan - 76,798.81 40,011.70 13,991.95 130,802.46 1,813.87 128,988.59 9 Effutu Municipal - - 59,723.70 58,015.28 117,738.98 - 117,738.98 10 Gomoa East District 90.00 85,715.74 - 34,194.00 119,999.74 - 119,999.74 11 Gomoa West District 43.59 44,037.30 - 261,055.19 305,136.08 - 305,136.08 12 Komenda/Edina/Eguafo/Abirem 2.15 79,538.38 73,121.92 902.70 153,565.15 4,233.94 149,331.21 13 Mfantseman Municipal - 45,132.47 14,504.79 63,340.53 122,977.79 50.92 122,926.87 14 Twifo Hemang Lower Denkyira - 5,449.32 51,874.30 55,223.46 112,547.08 232.69 112,314.39 15 Upper Denkyira East District - (4,813.57) 118.96 1,018.00 (3,676.61) - (3,676.61) 16 Upper Denkyira West District - 14,097.57 - - 14,097.57 - 14,097.57 Total 1,684.08 460,131.59 1,878,229.69 680,734.23 3,020,779.59 7,229.17 3,013,550.42 Eastern Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Akuapem North District 285.79 62,498.11 208,713.48 3,497.27 274,994.65 15,212.39 259,782.26 2 Akuapem South Municipal - 5,861.92 68,700.00 2,862.00 77,423.92 1,777.50 75,646.42 3 Asuogyaman District 630.13 51,780.35 95,548.30 1,095.00 149,053.78 5,101.91 143,951.87 4 Birim Central District - 79,118.65 212,606.17 9,609.00 301,333.82 212,606.17 88,727.65 5 East Akim District 20.77 69,360.55 29,948.35 - 99,329.67 1,410.95 97,918.72 6 Fanteakwa District - 40,905.34 35,107.43 - 76,012.77 25,807.50 50,205.27 7 Kwahu South District - 38,671.31 184,969.63 383.00 224,023.94 - 224,023.94 8 Kwahu West District 5.52 14,876.48 34,581.90 3,348.25 52,812.15 9,235.69 43,576.46 9 Kwawebibirim District 8.12 26,292.71 160,203.91 400.00 186,904.74 5,352.50 181,552.24 10 Lower Manya Krobo District 45.83 - 90,600.00 3,983.79 94,629.62 59,367.54 35,262.08 11 Suhum/Kraboa/Coaltar District - 18,290.91 198,084.00 1,712.00 218,086.91 7,087.31 210,999.60 12 West Akim District 42.04 - 96,647.00 301.00 96,990.04 166,923.13 (69,933.09) 13 Yilo Krobo District 1,170.57 18,818.74 69,450.00 4,503.38 93,942.69 132,557.31 (38,614.62) Total 2,208.77 426,475.07 426,475.07 1,485,160.17 31,694.69 1,945,538.70 642,439.90 1,303,098.80 Greater Accra Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Ga East Municipal - (60,738.33) - 40,930.82 (19,807.51) - (19,807.51) Total - (60,738.33) - 40,930.82 (19,807.51) - (19,807.51) APPENDIX E Cont. Northern Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Central Gonja District 3,436.42 32,191.93 21,889.88 36,000.00 93,518.23 35,700.00 57,818.23 2 Gushiegu District - 248,014.99 96,370.00 - 344,384.99 - 344,384.99 3 Karaga District 8.00 203,331.82 - - 203,339.82 250.80 203,089.02 4 Kpandai District 4.73 66,168.91 54,369.40 110.00 120,653.04 - 120,653.04 5 Nanumba South District 422.00 260,382.18 - 294.66 261,098.84 236.35 260,862.49 6 Saboba District 186.39 207,434.84 60,211.33 621.17 268,453.73 - 268,453.73 7 Savelugu/Nanton District 270.71 146,798.88 69,392.01 731.40 217,193.00 - 217,193.00 8 Tamale Metropolitan 240.15 201,234.92 167,869.24 12,595.00 381,939.31 350.00 381,589.31 9 Tolon/Kumbungu District 2,014.54 206,288.64 104,092.97 5,323.84 317,719.99 901.98 316,818.01 10 West Gonja District 5.29 275,024.41 115,123.91 32,713.50 422,867.11 61,785.96 361,081.15 11 Yendi Municipal 85.08 224,184.99 124,969.96 190.00 349,430.03 5,475.31 343,954.72 12 Zabzugu/Tatale District 2,378.42 165,927.52 44,632.19 - 212,938.13 - 212,938.13 Total 9,051.73 2,236,984.03 858,920.89 88,579.57 3,193,536.22 104,700.40 3,088,835.82 Upper East Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Bongo District - 147,254.82 9,595.00 3,653.95 160,503.77 - 160,503.77 2 Builsa Distirct 1,904.71 128,458.63 70,749.84 82,339.78 283,452.96 2,101.91 281,351.05 3 Kassena Nankana East District 212.60 143,259.44 1,861.00 48,668.07 194,001.11 59,000.67 135,000.44 4 Kassena Nankana West District 15.15 22,484.27 - 340.00 22,839.42 454.00 22,385.42 5 Talensi Nabdam District 1,227.00 268,921.67 11,920.00 - 282,068.67 - 282,068.67 Total 3,359.46 710,378.83 94,125.84 135,001.80 942,865.93 61,556.58 881,309.35 Upper West Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Jirapa District 112.50 190,229.19 - 106,106.01 296,447.70 13,022.00 283,425.70 2 Lambussie District 20.00 73,110.04 - - 73,130.04 5,706.02 67,424.02 3 Nadowli District 382.97 45,403.03 133,685.73 16,156.45 195,628.18 - 195,628.18 4 Sissala East District 307.30 82,120.97 50.00 50,550.00 133,028.27 - 133,028.27 5 Sissala West District 46.14 152,929.57 - 1,757.00 154,732.71 - 154,732.71 6 Wa Municipal - 88,609.84 - 5,003.48 93,613.32 2,958.25 90,655.07 7 Wa West Disrict 149.20 160,086.49 - 293.70 160,529.39 - 160,529.39 Total 1,018.11 792,489.13 133,735.73 179,866.64 1,107,109.61 21,686.27 1,085,423.34 APPENDIX E Cont. Volta Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Adaklu Anyigbe District - (44,650.63) 17,504.65 30.00 (27,115.98) 41,630.02 (68,746.00) 2 Jasika District - 3,132.79 33,533.54 2,075.28 38,741.61 13,194.81 25,546.80 3 Kadgjebi District 882.50 107,817.24 13,159.56 50.00 121,909.30 960.00 120,949.30 4 Keta Municipal - 59,312.19 92,795.96 880.00 152,988.15 15,939.97 137,048.18 5 Ketu North District 111.98 23,330.32 - 940.00 24,382.30 10,800.00 13,582.30 6 Ketu South District 54.12 (11,177.08) 149,028.17 6,505.00 144,410.21 2,758.18 141,652.03 7 Kpando District 3,896.76 86,565.11 43,418.40 1,265.73 135,146.00 3,576.08 131,569.92 8 Krachi East District - 93,135.87 45,000.00 850.00 138,985.87 24,966.29 114,019.58 9 Krachi West District 27.53 161,212.71 18,700.00 1,481.50 181,421.74 29,270.75 152,150.99 10 South Dayi District - 43,968.26 51.00 - 44,019.26 45,411.12 (1,391.86) Total 4,972.89 522,646.78 413,191.28 14,077.51 954,888.46 188,507.22 766,381.24 Western Region Total Assets Less Cash Bank Investment Advances Assets Creditors Creditors Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Ahanta West District 2.77 64,780.75 - 21,547.67 86,331.19 1,067.91 85,263.28 2 Aowin Suaman District - 67,653.32 84,175.00 6,639.78 158,468.10 29,486.41 128,981.69 3 Bia District - 49,912.02 51,943.50 1,862.00 103,717.52 2,670.43 101,047.09 4 Bibiani/Anhwiaso/Bekwai District 3,099.87 17,686.62 126,394.40 3,581.73 150,762.62 34,715.64 116,046.98 5 Jomor District - 21,874.34 100.00 63,382.50 85,356.84 16,334.29 69,022.55 6 Juaboso District - 20,650.05 88,517.13 555.00 109,722.18 13,201.04 96,521.14 7 Mpohor Wassa East District 216.56 3,468.31 150,200.00 1,396.00 155,280.87 3,449.68 151,831.19 8 Nzema East District - 28,968.76 29,413.87 - 58,382.63 6,464.29 51,918.34 9 Prestea-Huni Valley District 36.35 11,636.05 - 313.20 11,985.60 8,405.04 3,580.56 10 Sefwi Wiawso Municipal - 156,656.04 141,830.11 11,415.70 309,901.85 54,425.82 255,476.03 11 Sekondi/Takoradi Metro. 50.00 249,097.73 111,108.20 14,638.25 374,894.18 378,760.70 (3,866.52) 12 Tarkwa-Nsuaem Municipal - - - 63,917.25 63,917.25 64,362.63 (445.38) 13 Wassa Amenfi East District 12.99 68,363.96 43,507.44 - 111,884.39 68,376.95 43,507.44 14 Wassa Amenfi West District 820.90 59,652.63 244,440.00 370.00 305,283.53 - 305,283.53 T o t a l 4,239.44 820,400.58 1,071,629.65 189,619.08 2,085,888.75 681,720.83 1,404,167.92 Grand Total 27,816.01 8,588,627.79 6,929,671.56 2,077,766.60 17,623,881.96 2,355,013.03 15,268,868.93 APPENDIX F

NATIONAL SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Misappropriation Direct Disbur- Unpresented Unrecovered Unsubstantiated of sement from value books loan, Advances payment REGION funds revenue GCR Motor Basic Rate M/Ticket Store Lic Bar lic. Value & Imprest GH¢ GH¢ GH¢ GH¢ GH¢

ASHANTI 30,925.48 138 13,830.35 663,680.08

BRONG AHAFO 4,325.75 31,375.00 141,529.03 303,820.76

CENTRAL 123,584.73 31 3,760.00 71,467.71 111,713.70

EASTERN 74,475.94 25 6,500.00 25,763.25 41,768.09

GREATER ACCRA 600.00 2,090.00

NORTHERN 14,701.24 38,683.62 82 8,981.00 165,649.46 166,341.80

UPPER EAST 4,533.50 37,599.41 77,592.37 156,570.06

UPPER WEST 3,158.35 3,758.17 36 604.90 4,945.50

VOLTA 191,619.98 112,578.57 368 93,723.30 36,954.13 66,730.02

WESTERN 39,291.51 12 89,258.76 97,742.88

TOTAL 487,216.48 192,619.77 692 0 0 0 0 0 144,339.30 622,649.96 1,615,402.89

MMDAs 45 11 17 10 49 42 APPENDIX F Cont.

NATIONAL SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Unsupplied Unrecorded Unrecorded Unearned Contract & Tax/Statutory stores stores fuel salaries Procurement Deduction REGION Irregularities Irregularities GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

ASHANTI 121,628.35 158,267.37 979.22 1,619,490.90 84,980.31

BRONG AHAFO 22,177.20 18,379.08 19,907.64 54,785.00 17,490.96

CENTRAL 6,850.00 69,113.86 93,328.00 6,128.32 137,883.20 2,040.51

EASTERN 73,334.70 34,809.43 12,813.35 13,391.43

GREATER ACCRA

NORTHERN 1,448.80 4,854.55

UPPER EAST 1,889.00 4,500.00 12,545.48 73,923.26 535.97

UPPER WEST 1,040.00 1,320.00 6,673.27 777.34 14,092.24

VOLTA 17,684.37 627.95 5,566.32

WESTERN 8,110.00 39,932.41 9,763.08 9,408.42

TOTAL 9,779.00 300,184.11 370,522.73 68,396.93 1,886,082.36 147,506.16

MMDAs 3 16 15 18 11 27 APPENDIX F1 ASHANTI REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Misappro- Direct Disbur- Excess Unpresented Unrecovered Unsubstan- priation sement from Expenditure value books loan, Advances tiated ASSEMBLY of funds revenue & others GCR Motor Basic Rate M/Ticket Store Lic Bar lic. Value & Imprest payments GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ KUMASI METRO 27,852.00 KUMASI METRO OBUASI MUNICIPAL ADANSI NORTH ADANSI SOUTH AHAFO ANO NORTH 8,835.00 1,161.50 49,019.61 AHAFO ANO SOUTH 15 128,650.67 BOSOMTWE 380.30 16 845.00 SEKYERE EAST SEKYERE AFFRAM PLAINS ATWIMA NWABIAGYA KWABRE EAST 6,314.70 SEKYERE CENTRAL MAMPONG MUNICIPAL 10,551.70 274,401.64 56 1,423.15 9,798.11 ASANTE AKIM NORTH 228.00 ASANTE AKIM NORTH 3,858.00 35,091.14 ASANTE AKIM SOUTH 263,596.47 SEKYERE SOUTH 4,900.00 OFFINSO MUNICIPAL 2,116.50 8,447.38 OFFINSO NORTH 6,766.00 34 ATWIMA MPONUA 3,217.22 AMANSIE CENTRAL 2,275.98 17 133,107.48 TOTAL 30,925.48 274,401.64 138 0 0 13,830.35 663,680.08 MMDAs 6 1 5 5 10 APPENDIX F1 APPENDIX F1 Cont. ASHANTI REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Unsupplied Unrecorded Unrecorded Unearned Contract & Tax/Statutory stores stores fuel salaries Procurement Deduction ASSEMBLY Irregularities Irregularities GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ KUMASI METRO 93,881.59 1,592,728.40 33,604.01 KUMASI METRO 31,811.06 OBUASI MUNICIPAL ADANSI NORTH ADANSI SOUTH AHAFO ANO NORTH AHAFO ANO SOUTH 101,649.10 BOSOMTWE 489.61 SEKYERE EAST SEKYERE AFFRAM PLAINS ATWIMA NWABIAGYA 1,845.00 KWABRE EAST 37,674.96 SEKYERE CENTRAL MAMPONG MUNICIPAL 7,190.00 9,428.63 ASANTE AKIM NORTH ASANTE AKIM NORTH 2,991.65 8,215.00 9,813.71 ASANTE AKIM SOUTH 322.90 SEKYERE SOUTH OFFINSO MUNICIPAL 16,702.50 OFFINSO NORTH ATWIMA MPONUA AMANSIE CENTRAL 20,556.76 15,951.66 489.61 TOTAL - 121,628.35 158,267.37 979.22 1,619,490.90 84,980.31 MMDAs 3 4 2 4 4 APPENDIX F2 BRONG AHAFO REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Misappro- Misapplication Excess Unpresented Unrecovered Unsubstan priation of funds Expenditure value books loan, Advances tiated ASSEMBLY of funds & others GCR Motor Basic Rate M/Ticket Store Lic Bar lic. Value & Imprest payment GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ TANO NORTH 14,221.55 DORMAA MUNICIPAL 5,655.00 83,193.00 228,853.00 DORMAA EAST 32,879.58 TANO SOUTH 37,758.35 SUNYANI MUNICIPAL 224.70 JAMAN SOUTH 2,220.55 ASUNAFO NORTH 101.00 17,015.00 1,087.00 12,173.12 ASUNAFO SOUTH 1,779.50 2,250.00 NKORANZA SOUTH 12,110.00 JAMAN NORTH 1,238.00 KINTAMPO MUNICIPAL 22,286.29 ASUTIFI 2,750.00 ATEBUBU 2051.09 SENE 6,858.81 KINTAMPO SOUTH SUNYANI WEST SUNYANI EAST BEREKUM MUNICIPAL WENCHI MUNICIPAL TAIN TOTAL 4,325.75 5,655.00 31,375.00 141,529.03 303,820.76 MMDAs 4 1 3 7 5 APPENDIX F2 Cont. BRONG AHAFO REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Unsupplied Unrecorded Unrecorded Unearned Contract & Tax/Statutory stores stores fuel salaries Procurement Deduction ASSEMBLY Irregularities Irregularities GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ TANO NORTH 11,005.69 DORMAA MUNICIPAL 12,653.00 54,785.00 2,425.00 DORMAA EAST TANO SOUTH 20,575.00 4,060.27 SUNYANI MUNICIPAL JAMAN SOUTH 3,627.32 ASUNAFO NORTH 1,602.20 18,379.08 3,627.32 ASUNAFO SOUTH NKORANZA SOUTH JAMAN NORTH KINTAMPO MUNICIPAL ASUTIFI ATEBUBU SENE KINTAMPO SOUTH SUNYANI WEST SUNYANI EAST BEREKUM MUNICIPAL WENCHI MUNICIPAL TAIN TOTAL 22,177.20 18,379.08 19,907.64 54,785.00 17,490.96 MMDAs 2 1 3 1 3 APPENDIX F3 CENTRAL SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008 Misappro- Direct Disbur- Amt. not Unpresented Unrecovered Unsubstan- Unsupplied Unrecorded Unrecorded Unearned Contract & Tax/Statutory ASSEMBLY priation sement accounted value books loan, Advances tiated stores stores fuel salaries Procurement Deduction GH¢ GH¢ GH¢ GCR Value GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

CAPE COAST METROPOLITAN 2,272.20

GOMOA EAST DISTRICT 13 14,194.00 3,525.54 6,850.00

GOMOA WEST DISTRICT 7,916.27 2,236.80 8,850.00 460.37

GOMOA WEST DISTRICT 8,958.83

EFFUTU MUNICIPAL 5,122.00 25,136.00 2,737.28

AWUTU SENYA DISTRICT 18,563.00 10,428.00 714.20

UPPER DENKYIRA EAST 8,202.00 32,826.39 65,606.34

UPPER DENKYIRA EAST 25,740.45

TWIFO HEMANG LOWER DEN 1,420.00 3,103.68

KOMENDA EDINA EGUAFO 2,400.00 15,619.00 93,328.00 287.36 103,406.00

AGONA WEST DISTRICT 4,369.67 1,524.08 312.99

AGONA EAST DISTRICT 15 2,243.51

ASIKUMA ODOBEN BRAKWA 13,531.93 300.00 25,398.31 14,970.54 275.39

ASSIN NORTH MUNCIPAL 2,806.80 3 14,302.42 7,491.06 133.50

ASSIN SOUTH MUNICIPAL 5,047.67 23,148.83 1,750.00 893.40

MFANTSEMAN MUNICIPAL 34,040.91

AJUMAKO-ENYAN-ESSIAM 3,760.00

AJUMAKO ENYAN ESSIAM 980.30 - 3,760.00 939.70 1,757.52 144.06 TOTAL 123,584.73 7,916.27 31 3,760.00 71,467.71 111,713.70 6,850.00 69,113.86 93,328.00 6,128.32 137,883.20 2,040.51 MMDAs 10 1 3 1 9 6 1 3 1 3 3 6 APPENDIX F4 EASTERN REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008 Misappro- Direct Disbur- Excess Unpresented Unrecovered Unsubstan- Unsupplied Unrecorded Unrecorded Unearned Contract & Statutory/ priation sement from Expenditure value books loan, Advances tiated stores stores fuel salaries Procurement Deduction of funds revenue & others GCR Value & Imprest payment Irregularities Irregularities ASSEMBLY GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

SUHUM/KRABOA/COALTER 69,974.00 21,632.00 3,724.00 1,680.00 6,604.46 3,026.69

AKUAPEM SOUTH MUNICIPAL 25 14,389.32 23,880.00 34,809.43 3,346.62 4,800.53

AKUAPEM SOUTH MUNICIPAL 1,529.88

AKUAPEM NORTH 17,979.90 2,944.00

KWAHU WEST 3,348.25

KWAHU SOUTH 383.00

BIRIM CENTRAL MUNICIPAL 2,642.85 2,921.20

BIRIM NORTH 5,674.87 6,964.50

KWAEBIBIRIM 6,500.00 400.00 34,945.00 2,350.25

WEST AKIM 1,859.09 2,862.27 1,684.08

TOTAL 74,475.94 25 6,500.00 25,763.25 41,768.09 73,334.70 34,809.43 12,813.35 13,391.43

MMDAs 3 1 1 4 4 6 1 3 4

APPENDIX F5

GREATER ACCRA SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Misappro- Direct Disbur- Excess Unpresented Unrecovered Unsubstan- Unsupplied Unrecorded priation sement from Expenditure value books loan, Advances tiated stores stores of funds revenue & others GCR Motor Basic Rate M/Ticket Store Lic Bar lic. Value & Imprest payment Assembly GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

Adanta Municipal 600.00 2,090.00 Assembly Total 600.00 2,090.00 MMDA 1 1 APPENDIX F6 NORTHERN REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008 Misappro- Direct Disbur- Unpresented Unrecovered Unsubstan- Unrecorded Unrecorded Unearned Contract & Tax/Statutory priation of sement from value books loan, Advances tiated stores fuel salaries Procurement Deduction funds revenue GCR Motor Basic M/Ticket Store Bar Value & Imprest payment Irregularities Irregularities ASSEMBLY GH¢ GH¢ Rate Lic Lic GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ TAMALE METRO. 8,142.00 55

YENDI MUNICIPAL

WEST GONJA

CENTRAL GONJA

EAST GONJA 4,446.94 8,240.00 66 302 1,575 6,499 55,576.30 4,272.55

EAST GONJA 29,000.00

BOLE

SAWLA/TUNA/KALBA

SAVELUGU/NANTON 27,000.00

TOLON/KUMBUGU 40,200.00

WEST MAMPRUSI

EAST MAMPRUSI

BUNKPURUGU/YUUYOO 808.50 124,583.75

NANUMBA NORTH 1,115.20 11,943.97 27 249 2,482 12,200.00

NANUMBA SOUTH

KPANDAI 188.60 26.10

ZABAUGU/TATALE 1,673.16 8,661.46 1,448.80 582.00

ZABZUGU/TATALE 13,016.99

GUSHIEGU

KARAGA 20,079.60

SABOBA 18,473.55

CHEREPONI

TOTAL 14,701.24 38,683.62 82 66 551 1,575.00 8,981.00 165,649.46 166,341.80 1,448.80 4,854.55 MMDAs 5 4 2 1 2 1 2 5 3 1 2 APPENDIX F7

UPPER EAST REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008 Misappro- Direct Disbur- Unpresented Unrecovered Unsubstan- Unsupplied Unrecorded Unrecor- Unearned Contract & Tax/Statutory priation of sement from Value Book loan, Advances tiated stores stores ded salaries Procurement Deduction funds revenue Basic M/ Store Bar Value & Imprest payment fuel Irregularities Irregularities ASSEMBLY GH¢ GH¢ Rate Ticket Lic Lic GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

BAWKU WEST 1,909.00 7,821.00 24,645.64

GARU TEMPANE 2,624.10 4,993.04 1,889.00 12,545.48

BOLGA. MUNICIPAL 14,000.00 53,892.26 535.97

BUILSA 25,251.37 4,500.00 5,958.96

KASSENA NANKANA EAST 23,326.54 11,000.00 108,397.74 14,072.04

KASSENA NANKANA WEST 14,272.87 19,520.00 18,533.64

WEST

TOTAL 4,533.10 37,599.41 77,592.37 156,570.06 1,889.00 4,500.00 12,545.48 73,923.26 535.97

MMDAs 2 2 5 4 1 1 3 1 APPENDIX F8 UPPER WEST REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Misappro- Direct Disbur- Excess Unpresented Unrecovered Unsubstan- Unsupplied Unrecorded Unrecorded Unearned Contract & Tax/Statutory priation of sement from Expenditure value books loan, Advances tiated stores stores fuel salaries Procurement Deduction funds revenue & others GCR Value & Imprest payment Irregularities Irregularities ASSEMBLY GH¢ GH¢ GH¢ Qty GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

WA MUNICIPAL

WA WEST 5,792.55 6,140.29 WA WEST 7,058.37

NADOWLI

JIRAPA 339.50 2,587.70

LAWRA

LAMBUSSIE/KARNI

SISSALA EAST 2,593.10 1,170.47 17 604.90 3,600.00 893.58

SISSALA WEST 225.75 19 1,345.50 1,320.00 880.72 777.34

WA EAST 1,040.00 TOTAL 3,158.35 3,758.17 36 604.90 4,945.50 1,040.00 1,320.00 6,673.27 777.34 14,092.24 MMDAs 3 2 2 1 2 1 1 2 1 2 APPENDIX F9 VOLTA REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008 Misappro- Direct Disbur- Unpresented Unrecovered Unsubstan- Unrecorded Unrecorded Unearned Statutory/ priation sement from value books loan, Advances tiated Stores fuel salaries Deduction of funds revenue GCR Motor Basic Rate M/Ticket Store Bar Value & Imprest payment Irregularities QTY ASSEMBLY GH¢ GH¢ Lic lic. GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

HO MUNICIPAL 51,093.39 44,365.00

HOHOE MUNICIPAL 5,523.64

HOHOE MUNICIPAL 3,200.00 8,223.00

KETA MUNICIPAL 2700.0 11,601.83 54,066.85 115 951 9,510.00 1,887.28 64,300.67 627.95 3,676.08 JASIKAN DISTRICT 70 196 1,960.00 3,058.00

KETU SOUTH 702.03

KPANDO DISTRICT 428.73

KRACHI EAST DISTRICT 98,131.38 151 68,989.10

KRACHI WEST DISTRICT 12,682.20

KRACHI WEST DISTRICT 24,701.17 32 582.00 5,593.80

SOUTH TONGU 3,393.00

SOUTH TONGU 232.21 2,947.00

NKWANTA DISTRICT 1,728.80 514.4 79.42

NKWANTA DISTRICT 2,660.00 3,199.68 700.55 15,458.88 158.4

SOUTH DAYI DIST 14,146.72 1,711.09 950.39

TOTAL 191,619.98 112,578.57 368 1,147 93,723.30 36,954.13 66,730.02 17,684.37 627.95 5,566.32

MMDAs 7 3 3 1 3 7 3 2 1 4 APPENDIX F10 WESTERN REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Misappro- Direct Disbur- Excess Unpresented Unrecovered Unsubstan- priation sement from Expenditure value books loan, Advances tiated ASSEMBLY of funds revenue & others GCR Motor Basic Rate M/Ticket Store Lic Bar lic. Value & Imprest payment GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ SEKONDI T'DI METRO 26,590.04 12 5,700.40 WASSA AMENFI WEST WASSA AMENFI EAST AHANTA WEST 56,145.16 11,563.50 AHANTA WEST 6,229.31 15,129.00 JUABOSO DIST. ASSEMBLY 6,940.00 AOWIN SUAMAN 6,639.78 JOMORO DIST. ASSEMBLY 7,272.70 SEFWI WIASO MUNICIPAL BIA DISTRICT ASSEMBLY 1,862.00 TARKWA/NSUAEM MUN. 6,642.00 NZEMA EAST DISTRICT 1,657.70 BIBIANI/ANWIASO/BEKWAI 12,085.53 BIBIANI/ANWIASO/BEKWAI 8,834.27 4,800.51 19,513.42 MPOHOR WASSA EAST 2,209.50 26,478.33 SEFWI AKONTOMBRA SHAMA DISTRICT PRESTEA HUNI YALLEY ELLEMBELE DISTRICT TOTAL 39,291.51 12 89,258.76 97,742.88 MMDAs 4 1 6 5 APPENDIX F10 APPENDIX F10 Cont. WESTERN REGION SUMMARY OF IRREGULARITIES FOR DISTRICT ASSEMBLIES - 2008

Unsupplied Unrecorded Unrecovered Unearned Contract & Tax/Statutory stores stores fuel salaries Procurement Deduction ASSEMBLY Irregularities Irregularities GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ SEKONDI T'DI METRO 8,015.77 WASSA AMENFI WEST WASSA AMENFI EAST AHANTA WEST AHANTA WEST 9,226.51 1,747.31 JUABOSO DIST. ASSEMBLY AOWIN SUAMAN JOMORO DIST. ASSEMBLY 8,110.00 19,235.93 2,774.27 SEFWI WIASO MUNICIPAL 2,723.21 BIA DISTRICT ASSEMBLY TARKWA/NSUAEM MUN. NZEMA EAST DISTRICT BIBIANI/ANWIASO/BEKWAI BIBIANI/ANWIASO/BEKWAI 3,910.94 MPOHOR WASSA EAST 11,469.97 SEFWI AKONTOMBRA SHAMA DISTRICT PRESTEA HUNI YALLEY ELLEMBELE DISTRICT TOTAL 8,110.00 39,932.41 9,763.08 9,408.42 MMDAs 1 3 2 3