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REPORT OF THE AUDITOR-GENERAL THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015 This report has been prepared under Section 11 of the Audit Service Act, 2000 for presentation to Parliament in accordance with Section 20 of the Act. Richard Quartey Auditor-General Ghana Audit Service 23 Novemeber 2016

This report can be found on the Ghana Audit Service website: www.ghaudit.org For further information about the Ghana Audit Service, please contact: The Director, Communication Unit Ghana Audit Service Headquarters Post Office Box MB 96, Accra. Tel: 0302 664928/29/20 Fax: 0302 662493/675496 E-mail: [email protected] Location: Ministries Block 'O' © Ghana Audit Service 2016 TRANSMITTAL LETTER

Ref. AG/109/Vol.2/97 Office of the Auditor-General P O Box M96 Accra

Tel. No. (0302)662493 Fax: (0302)675496

23 November 2016 THE RIGHT HON SPEAKER OFFICE OF PARLIAMENT PATRLIAMENT HOUSE, ACCRA

Dear Rt. Honourable Speaker,

REPORT OF THE AUDITOR- GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015

I have the honour, in accordance with Article 187(5) of the Constitution to present my Report on the audit of the accounts of District Assemblies for the financial year ended 31 December 2015, to be laid before Parliament. The Report is a consolidation of the significant findings and recommendations made during routine audits conducted by my staff, which have been formally conveyed in management letters and annual audit reports to management of the Assemblies. The unresolved issues, after considering representations made by management of the Assemblies provide the basis for the compilation of the Report.

2. The Report is presented in three parts. Part I outlines our mandate, scope and objectives of the audits. Part II provides an executive summary which includes the significant findings and recommendations and Part III contains the details of the findings and recommendations with appendices to

Repport of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2015 i give statistics and amounts relating to each Assembly. I have included comparative figures for 2013 and 2015, where necessary, on the financial results of the Assemblies for purposes of comparing year-on-year performance of the Assemblies.

3. The Report portrays internal control weaknesses and managerial ineffectiveness which are the major causes of irregularities in the financial management of the Assemblies. The recurrence of these irregularities is a direct result of the low level of commitment by the Coordinating Directors and Finance Officers towards complying with the provisions of the laws to guide management of Assembly funds. Significant among the irregularities noted were misappropriation of funds, unaccounted and uncollected revenue, failure to recover Assembly funds, unearned salary payments, and statutory tax infractions.

4. I reiterate my recommendation that the Minister of Local Government should impose sanctions on officials of the Assemblies found to have indulged in grave offences as a measure to deter recurrence of the offences.

5. I acknowledge the cooperation and assistance provided by the Chief Executives of the various Assemblies and their staff during the audits. The invaluable contributions of my staff towards the production of this Report are also hereby acknowledged.

Yours faithfully,

RICHARD Q. QUARTEY AUDITOR-GENERAL

Repport of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2015 ii REPORT OF THE AUDITOR0GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015

TABLE OF CONTENTS

Paragraph Page PART I

Mandate, Scope and Audit Objectives 1-5 1-2

PART II

Summary of Findings and Recommendations 6-43 3-10

PART III

Details of Findings and Recommendations

Ashanti Region 44-72 11-19 Brong Ahafo Region 73-110 20-31 Central Region 111-140 32-39 Eastern Region 141-173 40-50 Greater Accra Region 174-206 50-58 Northern Region 207-228 59-65 Upper East Region 229-254 66-72 Upper West Region 255-282 73-79 Volta Region 283-309 80-87 Western Region 310-333 88-94

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Appendices

Submission of annual financial statements Appendix ‘A’

Total income Appendix ‘B’

IGF Performance Appendix ‘C’

Expenditure Appendix ‘D’

Operational Results Appendix ‘E’

Assets and Liabilities Appendix ‘F’

Table of Financial Irregularities Appendix ‘G’

Repport of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2015 iv

REPORT OF THE AUDITOR–GENERAL ON THE ACCOUNTS OF DISTRICT ASSEMBLIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015

PART I MANDATE, SCOPE AND AUDIT OBJECTIVES Introduction In accordance with Articles 187(2) and 253 of the Constitution as well as Section 121 of the Local Government Act, (Act 462), the Audit Service has audited the accounts of 216 Metropolitan, Municipal and District Assemblies for the financial year ended 31 December 2015. Although 15 Assemblies were unable to submit their financial statements by the statutory deadline of 31 March, their accounting and other financial records were subjected to interim audits and significant findings arising from these audits have been included in this report.

2. Our findings and recommendations emanating from all the audits which form the basis of this report have been discussed with the key personnel of the Assemblies involved and formally communicated to them in individual management letters and in annual audit reports for their comments and necessary action. Responses received, where deemed appropriate, have been included in this report.

Scope and audit objectives 3. The audits were guided by Section 13 of the Audit Service Act, 2000 (Act 584) and the auditing standards of the International Organisation of Supreme Audit Institutions (INTOSAI). Section 13 of Act 584 requires me to examine, as I think fit, the accounts of audited bodies including District Assemblies and to ascertain whether in my opinion:

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 The accounts have been properly kept;  All public monies collected have been fully accounted for and the applicable rules, regulations and procedures are sufficient to provide an effective check on the assessment, collection and proper allocation of revenue;  Monies have been spent for the purposes for which they were appropriated and expenditures made as authorized;  Essential records are maintained and the applicable rules and procedures are sufficient to safeguard and control the Assemblies’ assets; and  Programmes and activities of the Assemblies have been undertaken with due regard to economy, efficiency and effectiveness in relation to the resources utilised and results achieved.

4. The audits also ascertained the extent of compliance, among others, with the Financial Administration Act, 2003 (Act 654), Financial Administration Regulations of 2004, the Financial Memoranda for District Assemblies, 2004 and the Public Procurement Act of 2003, (Act 663).

5. We have provided in this Report, extracts from the financial statements for the period 2013 to 2015 for purposes of comparing the year-on-year performance of the Assemblies and to provide an appraisal of Assemblies which consistently defaulted in submitting their financial statements for audit validation and were therefore excluded in the previous reports. These include income, expenditure, operational results, assets and liabilities of the Assemblies for the period 2013 to 2015.

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PART II

EXECUTIVE SUMMARY

Submission of annual accounts 6. Two hundred and one Assemblies submitted their draft financial statements for audit validation in line with Part VII Sections 77 and 78 of the Financial Memoranda for District Assemblies. We audited the financial statements submitted by the 201 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year.

7. The performance of the MMDAs in preparation and submission of financial statements improved appreciably over the 2013 to 2015 financial years is presented below. None of the Assemblies were in arrears in excess of one year. Assemblies with No. of % of Year No. of audited financial defaulting defaulting Assemblies statements Assemblies Assemblies 2013 216 186 30 14.0 2014 216 192 24 11.1 2015 216 201 15 6.9

Total income 8. The 201 Assemblies received a total income of GH¢1,228,259,398.30. The income sources remained unchanged and comprised of internally generated revenues and external inflows. Internally generated funds accounted for 17.9% of the incomes on the average and amounted to GH¢219,769,349.41. The external inflows were District Assemblies Common Fund allocations,

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Government grants for salary payments and budgetary support to decentralised departments, and grants from Ghana’s Development Partners.

Internally Generated Funds 9. Total internally generated revenue amounted to GH¢219,769,349.41 representing 17.9% of total income of the 201 assemblies. IGF collections continued to be low across board mainly because management did not involve their Finance and Administration Sub-Committee to review the rates to be paid as well as devise effective measures for collecting unpaid revenue. The general weaknesses in accounting for value books and revenue collected also contributed to the low record of IGF collections.

Operational results 10. Total Expenditure of the 201 assemblies amounted to GH¢1,095,075,584.65 as against a total income of GH¢1,228,259,398.30. As a result, a net surplus of GH¢133,183,813.65 was recorded. Some eighteen Assemblies however recorded a total deficit of GH¢8,640,697.91 in their operations.

Assets 11. The assets of the Assemblies comprised cash resources with the banks, investments in shares and interest bearing banking products in financial institutions and unredeemed loans granted under the Poverty Alleviation Fund as well as unrecovered advances with staff of the Assemblies. The total bank balances of the 201 Assemblies as at 31 December 2015 was GH¢277,568,523.80 with none of the Assemblies ending the year with net overdrawn bank balance. The bulk of the bank balances were held by the Metropolitan and Municipal Assemblies.

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Liabilities 12. 116 of the 201 Assemblies owed a total of GH¢9,428,730.92 as at the end of the year. The bulk of the Assemblies’ debts were deposits made to the Assemblies and unpaid retention amounts.

Misappropriation of funds 13. At Sefwi Akontombra and Suaman Assemblies, the Coordinating Directors and their Finance Officers willfully diverted GH¢150,981.00 stool lands revenue into privately opened bank accounts.

14. We recommended to management to report the theft to the Police to institute the necessary action aimed at recovery of the stolen funds.

Unaccounted revenue 15. Due to ineffective supervision and absence of punitive actions against revenue collectors and their supervisors a total amount of GH¢ 252,341.94 revenue collected could not be accounted at 21 Assemblies.

16. We recommended to management of the Assemblies to recover the amounts from the officials involved or hold their guarantors responsible for refund of the amounts and sanction them appropriately. We also advised the strengthening of supervision over the Assembly revenue collections.

Uncollected revenue 17. The non-involvement of 17 Assemblies of their Finance and Administration Sub-Committees in collection of property rates and business operation permits contrary to Financial Memorandum 1 (Part 1) and failure to regularly pursue property and business operators for the payment of the

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revenue resulted in unpaid rates and fees of GH¢24,833,392.70 . We again found that even where the collections had been outsourced, as in Kumasi Metro the indebtedness mounted as targets were not achieved with no sanctions resulting in uncollected revenue of GH¢23,458,374.21 as at December 2015.

18. We recommended to management of the Assemblies to engage their Finance and Administration Sub committees in devising effective measures to retrieve the unpaid amounts.

19. Outsourced revenue collection contracts without agreements 20. The Kumasi Metro had no signed agreements with six out of its eight commissioned revenue collectors while the contracts with the remaining two had not been renewed since 2011. We noted instances where action had not been taken by management to compel the firms meet set targets such as , the firms collecting only GH¢811,311.40 (8.13%) out of GH¢9,989,976.49 due from the property and business owners in 2015.

21. We recommended to management to review the operations of the eight firms for award of formal contracts to more competent collecting agencies. We also recommended the introduction of punitive action against firms who fail to meet agreed terms of the contract.

Unaccounted GCRs and other value books 22. Eighteen Assemblies could not account for 261 General Counterfoil Receipt (GCRs) booklets issued to revenue collectors for the collection of unspecified amount of revenue and no action had been taken against the defaulters.

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23. We recommended that management should report the loss to the police for recovery of the value books and the unspecified amount with sanctions to serve as a deterrent to others. We also recommended that no new issues of GCRs be made to revenue collectors who do not account for previous issues and sanctions imposed on the Finance officers and Revenue Supervisors for continuing to issue value books while earlier ones have not been accounted for.

Unaccounted payments 24. Thirty-nine Assemblies made payments totaling GH¢839,407.16 without relevant supporting documents such as invoices, demand notices, waybills etc from the payee firms and individuals in contravention of Section 7 of PartIX of Financial Memoranda.

25. In the absence of vital documents and verifiable evidence to authenticate the payments, we recommended the recovery of the amounts from the approving and authorising officers with sanctions.

Unjustified payment to Assembly Members 26. Contrary to a directive from the Ministry of Local Government and Rural Development, the Ga South Assembly paid GH¢2,000.00 each instead of GH¢1,500.00 to 40 outgoing Assembly members resulting in overpayment of GH¢20,000.00. The management at Ga South again granted GH¢1,000.00 to an Assembly Member which was to be deducted from his entitlements but the official collected his entitlements from the Assembly without paying the loan amount.

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27. We recommended to management to recover the debts from the out gone Assembly members or the DCD and Finance Officer held liable for refund of the amounts.

Unrecovered overpayments from caterers 28. The pupil population of schools covered by eight caterers in Builsa North District were overstated to the Ghana School Feeding Programme (GSFP) Secretariat in Accra which resulted in overpayment of GH¢43,116.53 of their school feeding grant.

29. We recommended to the management to recover the amount from the payees otherwise the District GSFP Coordinators whose negligence resulted in the wrongful payment should be surcharged.

Payments to Caterers not monitored 30. Due to the absence of District and School Implementation Committees to monitor the operations of the school feeding programme, a total of GH¢3,360,015.84 was paid to caterers operating in 106 schools on the basis of number of school days in each term instead of on actual work done at Wa Municipal Assembly.

31. We recommended to management to constitute District and School Implementation Committees and introduce completion of Funds Retirement Forms to ensure that government received value for payments to caterers. We also recommended to the management at Wa Municipal to investigate the payment of GH¢3,360,015.84 to caterers for possible malfeasance and recover all wrongful payments with sanctions.

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Staff indebtedness 32. As a result of management apathy towards debt recovery, staff of 41 Assemblies owed a total of GH¢516,836.24 in unpaid rent, unaccounted imprest and outstanding advances of GH¢126,511.34.

33. We recommended that the management of the Assemblies involved should recover all outstanding amount from salaries of the defaulters.

Unearned salary 34. Delayed or inaction on the part of management of 12 Assemblies in deleting names of separated staff on payroll or rectifying salary anomalies resulted in the payment of GH¢132,240.71 unearned salaries.

35. We recommended rectification of the anomalous salary grades and recovery of all the wrongful salary payments or the Coordinating Directors and Finance Officers of the affected Assemblies whose negligence resulted in the losses be held liable for the refund of the amount.

Unaccounted fuel and stores 36. The management at 21 Assemblies expended a total of GH¢291,277.23 on fuel and other stores whose receipt and utilization could not be confirmed. 37. We recommended recovery of the amounts from the payees or the DCDs and their DFOs be held liable for refund of the amount involved in the absence of justification of the payments.

Statutory taxes and social security irregularities 38. We noted statutory tax and social security irregularities at 23 Assemblies amounting to GH¢177,234.70 by their failure to withhold taxes,

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withheld taxes but not remitted and the failure to remit social security deductions of staff to Ghana Revenue Authority and SSNIT.

39. We recommended that management of the Assemblies should ensure strict compliance with the tax and social security laws.

Excessive expenditure on late DCE’s funeral – GH¢21,709.00 40. The Gomoa East Assembly spent an amount of GH¢21,709.00 from its IGF to fund the funeral of its late DCE besides GH¢59,550.00 spent from its DACF resulting in a total amount of GH¢ 81,259.00 expended on the event.

41. We advised management to exercise moderation in expenditures on staff benefits in order not to adversely affect its budget for planned programmes.

Abandoned Generator 42. The Asutifi North District Assembly used part of its cyanide spillage compensation to procure a 100-KVA generator from a non-accredited dealer at a cost of GH₵146,870.43 to be installed at a yet to be upgraded Kenyase Health Centre.

43. We advised the Assembly to procure its high value items from accredited dealers and to also prioritise its expenditures in other not to indulge in wasteful expenditures. We also recommended to the management to test start the generator to confirm its functioning and hold the officials who presided over the procurement liable for any losses if found to be unserviceable.

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PART III

DETAILS OF FINDINGS AND RECOMMENDATIONS

ASHANTI REGION

Introduction 44. The Ashanti Region had 30 Assemblies in 2015 comprising one Metropolitan, seven Municipals and 22 Districts. We conducted audits into the books and accounts of all the 30 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided in Appendix A.

Summary of findings and recommendations 45. Property and business owners within the Kumasi Metropolis owed the Assembly GH¢23,458,374.21 in unpaid property rate and business permits even though the Assembly had contracted three private collectors to collect the revenue on its behalf. We recommended that management investigates the shortfalls for a possible abrogation of the contracts with the firms if found to be inefficient and also engage the F&A Sub-Committee to help devise appropriate measures to retrieve all outstanding amounts.

46. The Kumasi Metro had no signed agreements with six of its commissioned revenue collectors while the contract with two others had not been renewed since 2011. We recommended that management reviews the operations of the eight firms for award of formal contracts to compel the firms meet set revenue targets.

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47. Eight Assemblies were owed GH¢47,308.54 in unpaid rent and advances but management had not taken any measures to recover the amounts from their salaries or eject the rent defaulters. We recommended that management should recover the unpaid amounts at source from the salaries of the defaulters or hold the Finance Officers responsible for failure to act on the defaults.

48. Two staff members of Asante Akim South Assembly Social Welfare Department were wrongly placed on higher salary grades and irregularly received GH₵10,445.94 between 2012 and 2014.We recommended rectification of the anomaly and recovery of all overpayments from the salaries of the two officials.

49. The Kumasi Metropolitan Assembly and Ahafo Ano South withheld taxes of GH¢92,934.56 and GH¢4,403.30 respectively from payments made but did not remit the amount to the Ghana Revenue Authority. In a related issue Atwima Kwanwoma and Offinso Municipal also failed to withhold taxes of GH¢ 1,810.07 and GH¢ 968.00 We recommended to the defaulting Assemblies to remit the GH¢97,338.16 withheld taxes to GRA without delay and urged the management at Atwima Kwanwoma and Offinso Municipal Assemblies to ensure compliance with the relevant tax laws.

Details of findings and recommendations

Financial Reporting Financial statements certification 50. All 30 Assemblies submitted their draft financial statements for audit validation within the mandated timeline of 31 March 2016. We audited the

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financial statements submitted by the 30 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

Income and IGF Performance 51. All the 30 Assemblies received a total income of GH¢192,998,679.93 comprising government grant for employee salaries, internally generated funds, District Assemblies Common Fund allocations and grant support from Development Partners. This represented an overall income increase of GH¢32,998,268.42 over their 2014 figure. Two of the Assemblies had significant reductions in their total income. These were Atwima Kwanwoma with a drop of GH¢1,528,432.35 and Atwima Nwabiagya recording a drop of GH¢747,172.82.

52. Apart from Asokore Mampong, Offinso Municipal, Sekyere Affram Plains and Sekyre Kumawu which recorded decreases of GH¢157,994.63, GH¢99,136.87, GH¢10,818.48 and GH¢7,431.35 respectively, the other Assemblies collected more IGF revenue as compared to their 2014 performance. A total amount of GH¢43,153,740.30 was collected by these Assemblies in 2015 as against GH¢35,456,733.18 in 2014.

Expenditure and operational Results 53. Total expenditures of all the 30 Assemblies was GH¢181,228,093.23. The total income of the Assemblies exceeded their expenditures by GH¢11,770,586.70. The only Assembly with a deficit was Asante Akim Central in the sum of GH¢1,254,708.43.

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Assets 54. The assets of the Assemblies consisted of Cash resources at bank, investments in a now defunct social intervention and in short term bank investments, and unrecovered advances and imprests. The total bank balances as at 31 December 2015 was GH¢36,329,441.35. Total investment amounted to GH¢524,383.40 and includes investment in Poverty Alleviation Fund which has not been recovered since 2012. The total debtors figure was GH¢275,969.44.Three Assemblies did not recover any of their outstanding advance balances since 2013. These were Ahafo Ano South (GH¢2,100.00), Atwima Nwabiagya (GH¢1,785.00) and Bekwai (GH¢909.01).

Liabilities 55. Total liabilities owed by the Assemblies was GH¢2,007,866.30 and comprised mainly of deposits and retentions deducted from contract payments not yet crystalised.

Management issues

Uncollected revenue – GH¢23,458,374.21 56. The Kumasi Metropolitan Assembly collected only GH¢811,311.40(8%) out of GH¢9,989,976.49 due from property owners for the 2015 financial year, leaving an uncollected amount of GH¢9,178,665.09. This together with an opening balance of GH¢14,286,475.84 resulted in an uncollected property rate amount of GH¢23,458,374.21 as at 31 December 2015.

57. We found that the Assembly had outsourced its property rate collections to Messrs. Revnet Ltd, Revsol Ghana Ltd and SkyMount Consult. We however did not find any action on the part of the management contrary

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to Section 1(a)(iv) of Part I of the Financial Memoranda for District Assemblies, which enjoined the Finance and Administration Sub-Committee to carry out monthly inspection of the Assembly’s balance sheet, statement of revenue and expenditure and trial balance to ensure that revenue is collected in accordance with the approved estimates and, if not, investigate the shortfalls for remedial action.

58. This had allowed the collectors to become complacent and were collecting only about 8% of the targeted annual amount with the Assembly relying heavily on external funding.

59. We recommended to management to investigate the shortfalls for a possible abrogation of the contracts if the firms are found to be inefficient and also engage the F&A Sub-Committee to help devise appropriate measures to retrieve all outstanding amounts.

Outsourced revenue collection contracts without agreements 60. We noted at the Kumasi Metro that out of the eight firms outsourced with revenue collections of the Assembly, six had no signed agreements to regulate the contracts while the contract of the remaining two, Revnet and Revsol Ghana Ltd, had not been renewed since 2011. Details are provided below. Contract No. Collector Area of operation date 1 Revnet Ltd. Management of property rate collection 18/2/11 in five sub-metros 2 Revsol Ghana Ltd. Management of property rate collection 12/1/11 in five sub-metros 3 Skymount Consult Management of commercial Nil properties/advertisement

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4 Suame Magazine Management of Suame Magazine -do- Market Management Service Ltd. 5 F. K. Owusu Management of lotto Kiosks -do- Construction Ltd. 6 Day and Night towing Management of towing services -do- Services (Highways) ii. Management of towing services (Outside central business district) 7 Goldstreet Real Estates Management of Central Business District -do- Consult (Car Parking) ii. Management of night revenue collection. 8 KERECOM Co. Ltd. Management of Central Business District -do- (Waste Management Service)

61. In a related issue we noted instances where action had not been taken by management to compel the firms meet set targets such as , the firms collecting only GH¢811,311.40 (8.13%) out of GH¢9,989,976.49 due from the property and business owners in 2015.

62. Management at KMA had no explanation for the unsigned contracts which effectively deprived the Assembly of its rights to enforce any clause breached by the firms.

63. We recommended to management to review the operations of the eight firms for award of formal contracts to more competent collecting agencies. We also recommended the introduction of punitive action against firms who fail to meet agreed terms of the contract.

Staff indebtedness – GH¢47,308.54 64. Six Assemblies did not collect accommodation rentals or deduct the amounts from the salaries of defaulters and as a result 160 occupants of

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official bungalows owed the Assemblies a total of GH¢33,052.00. We again found that Obuasi Municipal Assembly and Sekeyere Kumawu District Assembly failed to recover salary advances totaling GH¢14,256.45 with some dated as far back as 2012. Provided below are the details: Unpaid No. Assembly Unpaid rent advances No. of defaulters 1 Asante Akim Central 7,429.00 2 Mampong 9,213.00 3 AhafoAno South 3,018.00 4 Obuasi 12,810.45 36 5 Offinso 5,176.00 6 Offinso North 2,791.00 7 SekyereKumawu 1,446.00 5 8 Sekyere South 5,425.00 Total 33,052.00 14,256.54

65. The default occurred because management had no measures in place to ensure payment of the rents which deprived the Assemblies of income to maintain the buildings. Again we noted that the failure to recover the overdue salary advances was due to the absence of measures in place to compel advance holders to make payments.

66. We recommended recovery of the rent arrears at source from the salaries or other cash entitlements of the defaulters otherwise they should be ejected. We also urged management to recover the unpaid advances from the salaries of the advance holders or hold the Finance Officers responsible for failure to act on the defaults.

Salary overpayment – GH¢10,445.94 67. Two staff members of Asante Akim South Assembly Social Welfare Department were wrongly placed on higher salary grades and irregularly

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received GH¢10,445.94 between 2012 and 2014. Emmanuel Atuahene was placed on salary grade 18.2 instead of 16.2 whilst Priscilla Konadu was placed on 15.2 instead of 12.2.

68. The Local Government Service Secretariat (LGSS) confirmed the error as per its letter No. LGSS/FC/45/05 of 2 June 2015 and requested that steps should be taken to rectify the anomaly but the error had not been corrected as at 31 December 2015.

69. We recommended rectification of the anomaly and recovery of all overpayments from the salaries of the two officials.

Taxes not withheld/ Unremitted Taxes – GH¢100,115.93 70. The Kumasi Metropolitan Assembly and Ahafo Ano South withheld taxes of GH¢92,934.56 and GH¢4,403.30 respectively from payments made but did not remit the amount to the Ghana Revenue Authority. The amount had not been paid in spite of our repeated recommendations against the offence in our previous reports and even after management’s attention was drawn to the anomaly during the audit. In a related issue Atwima Kwanwoma and Offinso Municipal also failed to withhold taxes of GH¢ 1,810.07 and GH¢ 968.00 respectively on payments made. Provided below are the details:

No. Assembly Taxes not withheld Taxes not remitted 1 Ahafo Ano South 4,403.30 2 Atwima 1,810.07 Kwanwoma 3 Kumasi Metro 92,934.56 4 Offinso Municiapal 968.00 Total 2,778.07 97,337.86

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71. Non-deduction and non-remittance of the tax amounts contravened Sections 84(2) and 87(1) of the Internal Revenue Act 592 which mandated withholding agents to deduct 5% from payments in excess of GH¢500.00 and pay to the GRA within 15 days after the end of the month in which the tax was withheld. Failure to comply with provisions of the Act or payment of tax to GRA constituted an offence under Sections 148 and 149 of Act 592 which is punishable on summary conviction.

72. We recommended to the defaulting Assemblies to remit the GH¢97,338.16 withheld taxes irregularly retained to GRA and urged the management at Atwima Kwanwoma and Offinso Municipal Assemblies to ensure compliance with the relevant tax laws.

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BRONG AHAFO REGION Introduction 73. The Brong Ahafo Region had 27 Assemblies in 2015 made up of eight Municipals and 19 Districts. We conducted audits into the books and accounts of the 27Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided in Appendix A.

Summary of findings and recommendations 74. Revenue losses occurred at Asutifi South, KIntampo and Nkoranza South where 33 collectors did not account for GH¢12,869.00 collected. We also noted the missing of 12 GCRs with no face value at Nkoranza South. We recommended recovery of the amount at source from salaries of the offenders or their guarantors with sanctions to serve as a deterrent to others. We also recommended that management should report the loss of the 12 GCR booklets to the Police to assist the Assembly recover the booklets and unspecified amounts with sanctions to serve as deterrent. We further recommended that no new issues of value books be made to collectors who fail to account for previous ones and the Finance Officers as well as Revenue Supervisors sanctioned for continuing to issue new value books to collectors who fail to account for previous ones.

75. Business operators in six Assemblies defaulted in the payment of revenue amounting to GH¢227,816.00 with no action taken by the management to retrieve the amounts. We recommended to management to report the revenue default to the F&A Sub-Committee of the Assembly for appropriate sanctions to be taken against the operators involved.

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76. Six Assemblies were owed a total of GH¢252,846.99 which included unpaid rent by Assembly officials in official accommodation amounting to GH¢174,162.73 and unretired imprests of GH¢78,684.26.We recommended recovery of the amounts from the salaries of the defaulting officials of rent payment into the Assemblies’ bank accounts .In the case of unretired imprest the amount should be treated as personal advances to the imprest holders and recovered accordingly.

77. The Techiman Assembly paid an amount of GH¢13,340.00 to a 32- member task force allegedly constituted without to oversee and ensure improvement in collection of its internally generated funds terms of reference, record of their movement or other evidence to confirm work done. We recommended a refund of the amount from recipients of the amount otherwise the Coordinating Director and the Finance Officer should be surcharged and urged effective checks by the Internal Audit unit at the Assembly to forestall unjustified payments.

78. Richard Oppong of the Asunafo North Assembly indulged in a payroll fraud but management retained him from January to December 2015 and he received a salary of ¢19,346.29 without any disciplinary action by management. In a related issue five other Assemblies also did not ensure stoppage of salary to seven separated staff who received GH¢62,940.100 periods ranging between two and 22 months. We recommended that management should recover the amounts from the recipients or the Coordinating Directors and Finance Officers involved held liable for refund of the amount to Government chest. We recommended that Richard Oppong should be sanctioned.

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79. Payment for stores not accounted for occurred at three Assemblies where an amount of GH¢15,789.42 expended on 83 bags of 50kg sugar and GH¢88,410.37 paid for fuel had no records or other evidence to confirm receipt and utilization. We recommended that in the absence of accountability, the amount of GH¢104,199.79 should be recovered from the Coordinating Directors and their Finance Officers for payments into the Assemblies’ bank account.

80. Management of three Assemblies did not remit withholding taxes of GH¢15,221.39 to the Commissioner in contravention of Section 84(2) of the Internal Revenue Act 592 (Act 2000). We advised management to adhere to the above stated tax law.

81. The Asutifi North District Assembly used part of their cyanide spillage compensation to procure a GH¢146,870.43 100-KVA generator from a non- accredited dealers or manufacturer’s representative for a yet to be upgraded hospital project. We recommended to the Assembly to procure its high value items from accredited dealers and to also prioritise its expenditures in other not to indulge in wasteful expenditures. We recommended that management should test start the generator to confirm its functioning and hold the officials who presided over the procurement for any losses if found to be unserviceable.

Details of findings and recommendations Financial Reporting Financial statements certification 82. All 27 Assemblies submitted their annual financial statements for audit validation before the 31 March deadline. We audited the financial statements

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submitted by the 27 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

Income and IGF performance 83. Total income received by the 27 Assemblies was GH¢145,994,997.54. This represented an increase of 16.6% or GH¢20,749,908.03 over the 2014 amount of GH¢125,245,089.51. It comprised internally generated funds, government salary grant, quarterly allocations from the Common Fund and funding from Development Partners.

84. The total IGF collected by the Assemblies also amounted to GH¢14,080,746.57 and represented 9.65% of total income. Sunyani West recorded the highest drop in IGF of GH¢157,796.27. Other Assemblies with decreases in IGF collections were Dormaa Central and Nkoranza North and South Assemblies. The remaining 23 Assemblies collected more IGF revenue that their previous performance.

Expenditure and operational results 85. The Assemblies expended GH¢137,458,945.10 out of their total income of GH¢145,994,997.54 leaving a surplus of GH¢8,536,052.44. The only Assemblies with deficits were Asutifi North (GH¢1,550,207.10) and Techiman (GH¢231,552.90).

Assets 86. The assets comprised bank balances of GH¢24,175,944.21, investments amounting to GH¢615,997.61 and debtors of GH¢279,828.94. Recoveries from debtors have been rather slow with some Assemblies recording nil recoveries

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since 2013. These are Asunafo South (GH¢32,197.00) Tain (GH¢4,415.00) and Tano South (GH¢5,325.22).

Liabilities 87. The liabilities of the Assemblies as at 31 December 2015 amounted to GH¢733,928.94. It was made up of retention amounts, deposits and other creditors. The Assembly with the highest liabilities was Tain whose creditors amounted to GH¢537,312.09 and represented 73% of its bank balance of GH¢707,564.99.

Management issues

Unaccounted revenue-GH¢12,869.00 88. Part II Section 15(1) of FAR, 2004 which requires public officers or revenue collectors to bank collections of who collect or receive public and trust moneys to issue official receipts in acknowledgement and pay same into the relevant Public Fund Bank Account within twenty four hours. This notwithstanding, 16 revenue collectors at Asutifi South did not account for GH¢5,699.00 revenue collected whilst at Kintampo South an amount of GH¢1,870.00 for building permit jacket was not accounted for. Revenue losses also occurred at Nkoranza South Assembly where 16 collectors failed to account for 126 market ticket valued at GH¢5,300.00 and 12 GCR booklets with no face value. Below are the details:

No. Assembly Nature of revenue No. of collectors Amount 1 Asutifi South Restroom fees 16 5,699.00 2 Kintampo Building permit 1 1,870.00 South jackets 3 Nkoranza 126 Market tickets 16 South 12 GCRs 5,300.00 Total 12,869.00

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89. Management had only written to the defaulting collectors to account for the monies and booklets but did not fall on their guarantors to pay the amounts or recover the sums from their salaries. The amounts had therefore become losses to the two Assemblies.

90. We recommended recovery of the amount at source from salaries of the offenders or their guarantors and also imposition of sanctions to serve as a deterrent to others. We further recommended that management should report the loss of the 12 GCR booklets to the Police to assist the Assembly recover the booklets and unspecified amounts. We further recommended that no new issues of value books be made to collectors who fail to account for previous ones and the Finance Officers as well as Revenue Supervisors sanctioned for continuing to issue new value books to collectors who fail to account for previous ones.

Uncollected revenue-GH¢227,816.00 91. Business operators in six Assemblies defaulted in the payment of revenue amounting to GH¢227,816.00. We found that management did not take any action contrary to Part I, Section 1(IV) of the Financial Memoranda for MMDAs. Section 1(IV) of Part 1 of the Financial Memoranda mandates the Finance and Administration Sub-Committee to inspect the statement of revenue and expenditure and trial balance to ensure that revenue is being collected in accordance with the approved estimates and, if it is not to make immediate investigation.

92. We also found that even though the defaulters are known and locatable management of the Assemblies did not take any legal action to recover the amounts or bar them from operating. At Wenchi Municipal Assembly, the

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resolution of the fee fixing committee was not gazetted to enforce its collection through court action. The amounts had therefore become losses to the Assemblies involved. Details are provided below:

No. Assembly Amount 1 Asunafo North 26,000.00 2 Berekum Municipal 51,214.00 3 Dormaa Central 44,860.00 4 Kintampo South 7,605.00 5 Tano North 15,487.00 6 Wenchi 82,650.00 Total 227,816.00

93. We recommended to management to report the revenue default to the F&A Sub-Committee of the Assembly for appropriate sanctions to be taken against the operators involved.

Staff indebtedness – GH¢252,846.99 94. Staff of six Assemblies owed a total amount of GH¢252,846.99 which included rent arrears of GH¢174,162.73 and unretired imprests of GH¢78,684.26. We however did not find any evidence by 3 of these Assemblies namely Asutifi South, Sunyani Municipal and Tain Assemblies to show actions taken by management against 69 staff members who occupied the residential accommodation without paying rent. The amounts were neither deducted at source from their salaries nor the defaulters evicted from the buildings to curtail the indebtedness which could become losses to the Assemblies.

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95. Four Assemblies also had imprest amounts paid for official assignments not fully retired. Again, no action was taken by management to compel the imprest holder’s account for the amounts granted or recover the amounts from the recipients which included District Finance Officers in some cases. Provided below are the details:

Unpaid Unaccounted No. of No. Assembly rent imprest defaulters 1 Asunafo North 46,447.00 13 2 Asutifi South 9,120.000 8 3 Atebubu-Amantin 9,970.00 3 4 Berekum 2,000.00 1 5 Dormaa Central 17,362.26 2 6 Pru 2,905.00 10 7 Sunyani 7,473.00 50 68 Tain 157,569.73 11 Total 174,162.73 78,684.26 98

96. We recommended recovery of the amounts from the salaries of the defaulting officials of rent payment into the Assemblies’ bank accounts and advised management to include eviction clauses in their bungalow allocations letters to be enforced when occupants default in payment beyond a specified number of months. In the case of unretired imprest, the amount should be treated as personal advances to the imprest holders and recovered accordingly.

Unaccounted payments - GH¢13,340.00 97. The Techiman Assembly constituted a 32-member task force allegedly to oversee and ensure improvement in collection of its internally generated funds. The Assembly paid an amount of GH¢13,340.00 on four occasions to

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the task force without any record of work done. There were no terms of reference, record of their movement or other evidence to confirm work done.

98. The payment was therefore unjustified and a loss to the Assembly if not recovered. We recommended a refund of the amount from recipients of the amount otherwise the Coordinating Director and the Finance Officer should be surcharged and urged effective checks by the Internal Audit unit at the Assembly to forestall unjustified payments.

Unearned salaries-GH¢81,586.39 99. Richard Oppong of the Asunafo North Assembly indulged in a payroll fraud but management failed to institute any penal action against him. Management instead retained him from January to December 2015 but did not assign him any official duties. The officer was therefore paid a total of GH¢19,346.29 for no work done.

100. Five other Assemblies recorded unearned salaries in the sum of GH¢62,240.10 which were payments made to seven former staff who had separated for periods ranging between two and 22 months.

Name of Date Period of Total Assembly Separated staff separated payment amount Asutifi North John Pienii Apr. 2015 1,274.88 Dormaa Central Yakubu Kramo Mar. 2014 22 months 13,564.44 Jaman North Sampson Dery Jul. 2015 5 months 2,590.00 Jaman South Anthony Amoah Nov. 2014 8 months 16,112.91 Lydia Hanson Nov. 2014 7 months 12,655.72 Okyere Adjaotor Nov. 2014 7 months 11,752.24 Kintampo North Gyarko Opoku Sep. 2015 2 months 4,289.91 Total 62,240.10

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101. The unearned amounts occurred due to failure on the part of the Coordinating Directors and Finance Officers to promptly ensure deletion of their names from Government payroll or requesting the paying banks to block payments to the ex-employees. The amount of GH¢81,586.39 had therefore become a loss to Government.

102. We recommended that management should recover the amounts from the recipients or the Coordinating Directors and Finance Officers involved held liable for refund of the amount to Government chest.

Stores not accounted for – GH¢104,199.79 103. Payment of stores not accounted for occurred at three Assemblies where an amount of GH¢15,789.42 expended on 83 bags of 50kg sugar and GH¢88,410.37 paid for fuel had no records or other evidence to confirm receipt and utilization.

104. Management at Tain promised to make the distribution list for the sugar available for our audit but no such record was provided. Sunyani West, Tain and Tano North Assemblies which supposedly procured the fuel, also had no log books or other evidence to account for the GH¢88,410.37 spent which we deemed as losses to the Assemblies.

No. Assembly Item Amount 1 Sunyani West Fuel 18,523.93 2 Tain Fuel 16,089.42 Sugar 15,789.42 3 Tano North Fuel 53,797.02 Total 104,199.79

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105. We recommended that in the absence of accountability the amount of GH¢104,199.79 should be recovered from the Coordinating Directors and their Finance Officers for payments into the Assemblies’ bank account.

Unremitted tax -GH¢15,491.14 106. Contrary to Section 87(2) of the Internal Revenue Act 592 (Act 2000), management of three Assemblies detailed below did not remit withholding taxes of GH¢15,221.39 to the Commissioner.

No. Assembly Unremitted tax –GH₵ 1 Tano South 14,653.15 2 Wenchi Municipal 568.24 3 Tain 269.75 Total 15,491.14

107. Management had no explanation for the irregularity as the Assemblies had cash resources to cover the payments, which had denied Government of much needed revenue for its programmes. We therefore advised management to pay the amounts to GRA without further delay for the avoidance of penalties.

Abandoned Generator-GH¢146,870.43 108. The Asutifi North District Assembly used part of its cyanide spillage compensation to procure a 100-KVA generator at a cost of GH₵146,870.43. The generator was procured from Messrs Ayengo Enterprise in December 2014 and was to be installed for use at the Kenyase Health Centre which was to be upgraded to the status of a hospital.

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109. At the time of our audit in August 2016, the generator had not been installed, and no shelter had been provided to protect it. We also found that the hospital project had not been completed. We again found that the generator was not procured from accredited dealers or manufacturer’s representativeto obtain maintenance services from qualified personnel.

110. We urged the Assembly to procure its high value items from accredited dealers and to also prioritise its expenditures in other not to indulge in wasteful expenditures. We recommended that management should test start the generator to confirm its functioning and hold the officials who presided over the procurement for any losses if found to be unserviceable.

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CENTRAL REGION Introduction 111. The Central Region had 20 Assemblies in 2015 comprising one Metropolitan, seven Municipals and 12 Districts. We conducted audits into the books and accounts of the 20 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided in Appendix A.

Summary of findings and recommendations

112. Unpaid rent, unretired imprest and unrecovered advances from staff occurred at Agona West and three other Assemblies resulting in a total amount of GH¢21,733.30 owed to the Assemblies. We recommended that management of the Assemblies should recover all outstanding amounts from the salaries of the officials into the Assemblies’ account.

113. Two Zonal Council members from Agona Abrem and Ntranoa of the Komenda Edina Eguafo Abrem Assembly did not account for three General Counterfoil Receipt (GCR) books they used for collecting revenue.

114. We recommended that the loss of the GCRs is reported to the police for its retrieval and recovery of the unspecified amount with sanctions. We also recommended sanctions to be imposed on the Finance Officers and Revenue Supervisors for continuing to issue new value books to collectors in the absence of accountability of earlier ones and advised that new value books should only be issued to collectors who account for previous allocations.

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115. A former Coordinating Director of Twifo Atti Morkwa Assembly wrongly received GH¢2,022.31 after his retirement whilst two former employees of Cape Coast Metro Assembly were also paid an amount of GH ¢6,894.69 for six months before their names were deleted from the payroll. We recommended that the amounts should be recovered from the pension entitlements of the beneficiaries or the Coordinating Directors and Finance Officers of the Assemblies involved held liable to refund the Gh¢8,917.00 to Government on account of their failure to prevent the payments.

116. Management at Twifo Hemang Lower Denkyira Assembly and Upper Denkyira disbursed GH¢32,030.50 on alleged purchase of fuel and other stores but had no records or proof of receipt and subsequent utilization of the items purchased. We recommended that in the absence of accountability of the expenditure, the Coordinating Directors and Finance Officers of the two Assemblies should refund the moneys into the Assemblies’ accounts.

117. Management at Agona East Assembly deducted GH¢4,268.58 SSF contributions from the salaries of 18 employees but did not remit the amount to SSNIT. We recommended that management should immediately pay the amount to the Trust to avoid untold hardship on its staff on retirement.

118. Besides an amount of GH¢59,550.00 expended by the Gomoa East District Assembly on the funeral of its late DCE, a further amount of GH¢21,709.00 was spent from the IGF account on the same activity. We recommended that the Assembly should exercise moderation in expenditures of staff benefit in order not to sacrifice communities’ interventions.

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Details of findings and recommendations Financial Reporting Financial statements certification 119. The Agona East Assembly defaulted in the submission of its financial statements for 2015 financial year. We audited the financial statements submitted by the remaining 19 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

Income and IGF Performance 120. The 19 Assemblies received income for the year totaling GH¢92,132,529.59 which represented GH¢16,948,772.10 over the 2014 amount. Out of this amount, 12.8% or GH¢11,820,209.31 represented IGF collections.

121. The Assemblies recorded an increase in IGF collections of GH¢2,319,011.58. Awutu Senya East and Upper Denkyira West had the highest increases in IGF of GH¢784,806.38 and GH¢540,594.78 respectively. Ekumfi however had a drop in IGF collection of GH¢87,945.93.

Expenditure and operational results 122. The total expenditure of GH¢83,344,505.41 matched against total income of GH¢92,132,529.59 for the 19 Assemblies resulted in an overall surplus of GH¢8,788,024.18. All the Assemblies had surpluses except Gomoa West, Komenda/Edina/Eguafo/Abirem and Mfantseman which had deficits of GH¢65,687.36, GH¢754,712.58 and GH¢649,841.74 respectively.

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Assets 123. Assets of the 19 Assemblies was made up of bank balances of GH¢18,481,786.00, investments of GH¢760,674.30 and debtors of GH¢463,308.41. None of the Assemblies ended the year with a bank overdraft. Two Assemblies had unchanged debtor balances since 2013. These were Assin North (GH¢10,143.31) and Gomoa East (GH¢10,000.00).

Liabilities 124. The 19 Assemblies owed a total of GH¢480,014.91 as at the end of the year and comprised mainly of deposits and retentions. Upper Denkyira had the highest creditor balance of GH¢179,439.35 which formed 37.4% of the total liabilities for the Region and 50.9% of its own bank balance.

Management issues

Staff indebtedness – GH¢21,733.30 125. Three Assemblies let out residential accommodation to their employees without collecting rentals which accumulated to GH¢8,493.00 as at the end of the year. At the Agona West, 38 staff members granted advances in the sum of GH¢7,282.30 had defaulted for periods ranging between two and fourteen years, whilst the Agona West and Ekumfi Assemblies had imprest amounts of GH¢5,958.00 paid to staff for official assignments not accounted for. Below are the details:

Unretired Unpaid Unpaid No. Assembly imprest advances rent 1 Agona West 2,350.00 7,282.30 2,184.00 2 Ajumako Enyan Essiam 3,547.00 3 Asikuma Odoben Brakwa 2,762.00 5 Ekumfi 3,608.00 Total 5,958.00 7,282.30 8,493.00

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126. We did not find any action on the part of management of the five Assemblies to compel payment of the amounts even though management had the option of recovering the amounts from their salaries. Under such circumstance the Assemblies stood the risk of fund lost if not recovered.

127. We therefore recommended that management of the Assemblies should recover all outstanding amounts from the salaries of the officials into the Assemblies’ account.

Unpresented General Counterfoil Receipts 128. Two Zonal Council members from Agona Abrem and Ntranoa of the Komenda Edina Eguafo Abrem Assembly did not account for three General Counterfoil Receipt (GCR) books used in collecting unspecified amounts. We found at the time of our audit that management of the Assembly had not reported the matter to the Police or caused any departmental enquiry into the suppression of the books for the amounts collected to be retrieved. Such practice has the effect of the Assemblies’ inability to execute earmarked communities’ programmes due to funding constraints.

129. We recommended that the loss of the GCRs is reported to the police for its retrieval and recovery of the unspecified amount. We also recommended sanctions to be imposed on the revenue collectors involved and advised management not to issue value books to officials who fail to account for previous allocations. We also recommended sanctions to be imposed on the Finance Officers and Revenue Supervisors for continuing to issue new value books to collectors in the absence of accountability of earlier ones.

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Unearned salaries – GH¢8,917.00 130. A former Coordinating Director of Twifo Atti Morkwa Assembly irregularly received GH¢2,022.31unearned salary from the period 5 April 2014, when he retired, to January 2015. Also, two former employees of Cape Coast Metro Assembly were paid a total unearned salary of GH ¢6,894.69 for six months before their names were deleted from the payroll. Details are as follows:

Date of Unearned Amount Assembly Name Date retired deletion salary paid Cape Coast Rose Mason Revenue 29/04/14 31/10/14 3,467.04 Inspector Hannah Brown Chief Cook 08/04/14 31/10/14 3,427.65 Twifo Atti Eric Bediako Coordinating 05/04/14 Jan. 2015 2,022.31 Morkwa Oppong Director 8,917.00

131. The irregular payments occurred because management of the institutions involved did not promptly request the paying banks to block withdrawal of the amounts and transfer of same to the Controller & Accountant-General’s Department. Management maintained that it notified the Accountant-General to delete the names from the payroll but had no evidence for audit review.

132. We recommended for the amounts to be recovered from the pension entitlements of the beneficiaries or the Coordinating Director and Finance Officers involved held liable to refund the Gh¢8,917.00 to Government on their failure to prevent the payments.

Unaccounted stores – GH¢32,030.50 133. Management at Twifo Hemang Lower Denkyira Assembly and Upper Denkyira disbursed GH¢32,030.50 on alleged purchase of fuel and other stores

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but had no records or proof of receipt and subsequent utilization. The Finance Officers of the two Assemblies also did not carry out any supervisory checks to confirm accountability for the amounts spent. We opined that the Assemblies therefore obtained no benefits for the payments. Provided below are the details.

Assembly Unaccounted fuel Unaccounted stores TwifoHemang Lower Denkyira 19,834.50 Upper Denkyira East 12,196.00

134. We recommended that in the absence of accountability of the expenditure the Cordinating Directors and Finance Officers of the two Assemblies should refund the moneys into the Assemblies’ accounts.

Unremitted SSF Contributions – GH¢4,268.58 135. Management of Agona East Assembly deducted GH¢4,268.58 SSF contributions from the salaries of 18 employees but did not remit the amount to SSNIT. This contravened Section 63(1) of the National Pensions Act 2008, Act 766 which requires the Assembly to pay 13.5% out of the total contribution of 18.5%deducted from staff salaries to the first tier mandatory social security scheme within fourteen days after the end of month to which the deduction relates. By this act the affected officers would be denied their benefits due on retirement.

136. We recommended that management should immediately pay the amount to the Trust to avoid untold hardship on its staff on retirement and also apply sanctions under the Pensions Law.

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Expenditure on late DCE’s funeral – GH¢21,709.00 137. A budget of GH¢9,702.00 was presented to meet the funeral expenses of the late District Chief Executive of Gomoa East District Assembly from the Internally Generated Fund (IGF).

138. During a review of the expenditure of the Assembly’s IGF it came to light that an amount of GH¢21,709.00 was actually spent on the funeral. The make up of the expenditure was on food, drinks, transportation, hire of canopies etc. A budget overrun of GH¢12,007.00 was thus recorded.

139. The audit team noted that an amount of GH¢59,550.00 besides this expenditure had also been spent from the Common Fund on the same funeral. This brings the total expenditure on the funeral to GH ¢81,259.00. Considering the fact that we had earlier recommended the reimbursement of the amount of GH¢59,550.00 from the IGF into the Common Fund account, the total funeral expenditure of GH ¢81,259.00 represent 20% of the Assembly’s total revenue generated for 2015. We view this not to be prudent as earmarked programmes would be stalled.

140. We recommended that the Assembly should exercise moderation in expenditures of staff benefit in order not to sacrifice communities’ interventions.

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EASTERN REGION Introduction 141. The Eastern Region had 26 Assemblies in 2015 comprising 10 Municipals and 16 Districts. We conducted audits into the books and accounts of the 26 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided in Appendix A.

Summary of findings and recommendations

142. The Finance and Administration Sub-Committee of four Assemblies did not conduct periodic reviews of their Assemblies’ property rate and other revenue collections to assist management to retrieve unpaid revenue which accumulated to GH¢867,698.21 as at December 2015. We urged management of the Assemblies involved to engage their F&A Sub-Committee in devising effective measures to retrieve the unpaid amounts.

143. The Finance Officers of seven Assemblies did not properly supervise the collection of revenue and as a result 79 Collectors could not account for an amount of GH¢79,637.35, 62 GCRs and a quantity of other values books. We recommended that management should report the loss of the value books to the police for its retrieval and the unspecified amount whilst the cash should be recovered from the revenue officers or their guarantors with sanctions. The Finance Officer should be sanctioned for poor supervision and advised that no new value books be issued to collectors who fail to account for previous ones.

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144. Management of nine other Assemblies did not take any action against their staff who defaulted in the payment of rent and advances resulting in accumulating indebtedness of GH¢29,584.00.00 and GH¢19,575.00 respectively.

145. We recommended that management should recover the overdue amounts from salaries of the affected staff and in future introduce mechanisms which would compel payment of overdue staff debts.

146. Eight Assemblies had no records or other evidence to show for the receipt and utilisation of GH¢65,465.52 disbursed to procure fuel. A former Internal Auditor of Upper West Akim Assembly also did not handover one (1) Toshiba PRO Satellite Laptop Computer belonging to the Assembly to his successor before proceeding on posting. We recommended that failure to account for the use of fuel their Finance officers should be held liable for refund of the amount into the Assemblies’ bank accounts for poor supervision. We also advised management of Upper West Akim Assembly to request management of the Internal Auditor’s new Assembly to ensure return of the laptop or have its value deducted from the officer’s salary and paid to his former Assembly’s account.

147. The Akuapem South, Fanteakwa and Suhum Assemblies recorded payment of unearned salaries to separated staff amounting to GH¢31,591.53 due to failure of the management to ensure deletion of their names from the payroll or promptly notify the paying banks to stop salary payments to those separated staff. We recommended that management should request the banks to transfer the amounts to the Controller & Accountant-General

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Department or hold the Coordinating Directors and their finance officers liable to refund the amounts. 148. Eight Assemblies violated Sections 84(2) and 87(1) of the Internal Revenue Act, 2000, (Act 592) by not deducting GH¢7,864.74 taxes from payments made and remitting GH¢19,073.33 taxes deducted to GRA. We recommended that management should comply with the above stated tax regulations in their operational dealings.

Details of findings and recommendations

Financial Reporting Financial Statements Certification 149. Five Assemblies had not submitted their financial statements for audit certification as at the time of reporting. These are Akuapem North, Akuapem South, Kwahu Affram Plains North, Kwahu West and West Akim. We audited the financial statements submitted by the remaining 21 Assemblies and certified them as presenting fairly, the financial positions as at 31 December 2015 and the results of the operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

Income and IGF 150. Total income received by the 21 out of the 26 Assemblies was GH¢99,776,838.40 All the Assemblies recorded increases in income except Nsawam-Adoagyiri which registered a drop from GH¢5,028,039.99 to GH¢2,823,174.09. The drop in income occurred largely from non-accounting of

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Government salary grant in 2015. The total grant received in 2014 was GH¢2,897,871.00.

151. The total IGF of the 21 Assemblies was GH¢14,996,733.36. Apart from Asuogyaman which collected IGF lower than the preceding year by GH¢76,660.47, all the Assemblies ended the year with improved collections. The highest gainers were New Juaben - GH¢770,934.96 and Lower Manya Krobo - GH¢699,360.29

Expenditure and operational results 152. The expenditure incurred by the 21 Assemblies amounted to GH¢90,770,410.65. This when compared with their total income of GH¢99,776,838.40, yielded a net operational surplus of GH¢9,006,427.75. Two of the Assemblies however ended the year with deficits. These were East Akim (GH¢372,998.30) and Nsawam/Adoagyiri (GH¢333,915.97).

Assets 153. The total assets of the 21 Assemblies was GH¢16,704,241.78. This comprised total bank balances of GH¢15,973,697.85, investments in the books of seven Assemblies in the sum of GH¢658,372.90 and debtors of GH¢72,171.03. None of the Assemblies ended the year with an overdrawn balance.

Liabilities 154. As with the other Assemblies, the liabilities were made up mainly of deposit amounts and retentions. The total liabilities of GH¢331,352.49 were in the books of eight of the 21 Assemblies.

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Management issues Uncollected revenue - GH¢867,698.21 155. The Finance and Administration Sub-Committee of four Assemblies did not conduct periodic reviews of their Assemblies’ revenue collection to assist management to retrieve unpaid revenue. Consequently, property owners and users of lockable market stalls paid their property rates and rentals at will, resulting in huge defaults. As at 31 December 2015, an amount of GH¢867,698.21 was owed the Assemblies and management had not taken any action to retrieve or prevent further buildup of the indebtedness.

156. We also observed that some of the defaulters are identifiable business entities and property owners who could be contacted for payment. Furnished below are the details:

No Assembly No. of Remarks Amount Defaulters 1 Nsawam-Adoagyiri 83 companies Property Rate 754,558.00 2 West Akim 4 companies Property Rate 30,076.66 3 Lower Manya Krobo 11 Contractors Property Rate 70,291.55 4 YiloKrobo 77 Rent from market 12,772.00 stalls Total 867,698.21

157. This contributed to a shortfall in the expected revenue collection for the year and adversely affected the capacity of the Assembly to execute its planned projects.

158. We urged management of the Assemblies involved to engage their F&A Sub-Committee in devising effective measures to retrieve the unpaid amounts and ensure prompt payment of bills as and when they fall due.

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Unaccounted revenue – GH¢79,637.35 159. Part VIII Section 1 of the Financial Memoranda requires Finance Officers to supervise and ensure that revenue is collected and accounted for. The Finance Officers of seven Assemblies however did not properly supervise the collection of revenue and as a result 79 Collectors could not account for an amount of GH¢79,637.35, 62 GCRs and a quantity of other values books listed in the accompanying table. We observed that further stocks of value books were issued to the Collectors even when earlier ones had not been fully accounted for while no actions were taken to recover the amounts. Details are shown below: No. of Value books not Amount not No. Assembly Collectors accounted for accounted for 1 Asuogyaman 20 11 GCRs 10 Market Ticket 2,617.65 8 Lorry Parks tickets 12,300.00 2 Atiwa 1 4 GCRs 3 Ayensuano 1 51 GCRs 38,800.00 4 Suhum 20 19 GCRs No par value 33 Market tickets 8,650.00 140 Restroom tickets 5 Birim Central 22 17 GCRs 90 Lorry Park tickets 125 Market tickets 15,400.00 12 Restroom tickets 6 Kwahu Afram 11 14 GCRs No par value Plains North 7 West Akim 4 12 GCRs 1,869.70 Total 79,637.35

160. The action of the revenue collectors could lead to loss of funds to the Assemblies which would stall their earmarked programmes.

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161. To avoid saddling the Assemblies with losses on account of the unaccounted amounts, we recommended that management should report the loss of value books to the police for its retrieval and that of unspecified amount whilst the cash amount is recovered from the revenue collectors or their guarantors with sanctions. We also recommended the sanctioning of the Finance Officers for poor supervision and advised that no new receipt booklets are issued to officers until the old ones have been returned and accounted for.

Staff indebtedness – GH¢49,159.00 162. Whereas Financial Regulation 104(c) mandates heads of Departments to ensure recovery of advances granted to staff, management of six Assemblies took no action against their staff who defaulted in the repayment of GH¢19,575.00 advanced to them. Management at five other Assemblies also allowed staff to live in official accommodation without paying rent in the sum of GH¢29,584.00.00. We found no action taken by the management to recover the amounts from the salaries of the defaulters or request the defaulting tenants to vacate the buildings.

Unrecovered Number of No. Unpaid rent advances defaulters Atiwa 7,000.00 2 Ayensuano 1,350.00 Fanteakwa 1,039.00 6 1,360.00 9 Kwahu North 3,175.00 20 Kwahu South 1,350.00 11 New Juaben 2,910.00 6 Nsawam- 19,515.00 4 Adoagyiri 3,780.00 7 Suhum 5,208.00 18 West Akim 2,472.00 25 29,584.00 19,575.00

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163. We were of the view that if management did not recover the amounts, it would encourage future grantees not to repay advances granted them. Also management would not be able to undertake renovation works due on the accommodation leading to further deterioration. 164. We recommended that management should without delay recover the overdue amounts from salaries of the affected staff and in future introduce mechanisms which would compel payment of overdue staff debts.

Unaccounted fuel and asset –GH¢65,465.52 165. Eight Assemblies disbursed GH¢65,465.52 to procure fuel but had no records or other evidence for accountability as a result of ineffective supervision over the purchase and use of the fuel. In the absence of the relevant documents to provide accountability, we were unable to authenticate whether the alleged fuel purchased was used in furtherance of the Assemblies interest. Furnished below are the details of the unaccounted fuel.

No Assembly Unaccounted fuel Item 1 Suhum Municipal 9,725.00 2 Akuapim South District 4,760.00 3 Akyemmansa District 2,587.00 4 Kwahu West Municipal 14,021.48 5 Kwahu South District 5,342.00 6 Kwahu Afram Plains South 16,368.00 District 7 New Juaben Municipal 3,734.04 Upper West Akim Laptop computer 8 YiloKrobo Municipal 8,928.00 Total 65,465.52

166. In a related development, a former Internal Auditor of Upper West Akim Assembly did not handover one (1) Toshiba PRO Satellite Laptop Computer belonging to the Assembly to his successor before proceeding on

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posting. This occurred because management did not ensure proper handing over of assets in his custody before exiting.

167. The Upper West Akim Assembly also risk losing its assets by the action of the Internal Auditor. 168. We recommended that failure to account for the use of fuel, the Finance officers should be held liable for refund of the amount into the Assemblies’ bank accounts for poor supervision. We also advised management of Upper West Akim Assembly to request management of the Internal Auditor’s current Assembly to ensure a return of the laptop or have its value deducted from the officer’s salary and paid to his former Assembly’s account.

Unearned salaries– GH¢31,591.53 169. The Akuapem South, Fanteakwa and Suhum Assemblies recorded payment of unearned salaries to separated staff amounting to GH¢31,591.53. This occurred because management did not regularly ensure deletion of names of separated staff from their payrolls in violation of Financial Regulations 297 and 298. The payments, which have become losses to the Assemblies, also occurred because management of the Assemblies did not promptly notify the paying banks to stop withdrawal of the amount by the separated staff. Below are the details:

No Assembly No. of staff Amount 1 Fanteakwa District 3 11,456.37 2 Suhum Municipal 1 6,058.11 3 Akuapim South District 1 14,077.05 Total 5 31,591.53

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170. We recommended that management should request the banks to transfer the amounts to the Controller & Accountant-General Department or hold the Coordinating Directors and their finance officers liable to refund the amounts if the amounts had already been withdrawn.

Un-deducted/ Unremitted tax – GH¢26,943.07 171. Eight Assemblies violated Sections 84(2) and 87(1) of the Internal Revenue Act, 2000, (Act 592) by not deducting withholding taxes from payments and remitting amounts deducted to GRA. A tax amount of GH¢7,864.74 was not withheld by Asuogyaman and four other Assemblies while six Assemblies deducted taxes of GH¢19,073.33 from payments made to suppliers of goods and services but was yet to remit the amount to GRA. Shown below are the details:

No Assembly Un-deducted tax Unremitted tax 1 Nsawam-Adoagyiri 608.85 - 2 Birim Central 1,400.00 15,585.00 3 Kwahu West 638.00 2,064.19 4 Kwahu South 235.09 319.38 5 Asuogyaman 4,982.80 6 Suhum 646.80 7 Akyemmansa 234.96 8 Kwahu Afram Plains North 228.00 Total 7,864.74 19,078.33

172. We found that the Finance Officers did not have structured routines such as end of month supervisory checks to ascertain compliance with the law which allowed the irregularity to persist. This could result in the loss of tax

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revenue to the state and also attract penalties which would impact negatively on the Assemblies’ cash position.

173. We recommended that management should comply with the above stated tax regulations.

GREATER ACCRA REGION Introduction 174. The Greater Accra Region had 16 Assemblies in 2015 made up of two Metros, 10 municipals and four Districts. We conducted audits into the books and accounts of all 16 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided at Appendix A.

Summary of findings and recommendations

175. Revenue collectors at the Ga Central, Ga South and Ga West Assemblies did not account for GH¢44,361.90 fees and rates collected to their Finance Officers. We recommended that management should recover the amount from the revenue collectors or their guarantors and impose sanctions for financial indiscipline.

176. Management at Ga South Assembly paid GH¢2,000.00 each to their outgoing 40-member Assembly instead of the GH¢1,500.00 approved by the Ministry of Local Government leading to an overpayment of GH¢20,000.00. We recommended recovery of the amount from the affected Assembly

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members otherwise the Coordinating Director and Finance Officer should be held responsible to refund the amount on account of their reckless approval and authorisation.

177. Management at Ga South Assembly granted an advance of GH¢1,000.00 to an outgoing Assembly Member in February 2015 to be recovered from his entitlements but the Finance Officer paid his bonus of GH¢2,000.00 in May 2015 without deducting the advance. We recommended that management should recover the debt from the outgone Assembly member otherwise the Finance Officer should be surcharged for the loss.

178. The Ga South and Ningo Prampram Assemblies did not ensure repayment of advances to their staff which accumulated to GH¢16,790.00 and GH¢2,200.00 respectively as at December 2015. To avoid burdening the Assemblies with bad debts, we recommended to management to recover the amounts at source from the salaries of the defaulters.

179. Twenty-eight officers of the La Dadekotopon Assembly were found not bonded which exposed the Assembly to a limited risk cover in the event of cash losses due to their negligence or misconduct. We recommended that management should ensure that all officials with cash responsibility are bonded.

180. The Finance Officer at Shai Osudoku Assembly did not exercise effective checks over value books issued resulting in 34 GCRs unaccounted for. We advised management to report the loss to the Police for recovery of the GCRs and the unspecified amount with sanctions. The Finance Officer

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should be sanctioned for poor supervision and advised that no new value books be issued to collectors who fail to account for previous ones.

181. Four staff members at Leddzokuku Krowor Assembly vacated post but received salaries of GH¢12,712.59 due to failure on the part of the Finance Officer to notify the paying banks to block payments to the separated staff. We recommended that management should surcharge the Finance officer with the GH¢12,712.59, if the amount is found to be irrecoverable. 182. The Ga South and Ningo Prampram Assemblies did not deduct GH¢7,095.73 withholding taxes nor remitted GH¢1,463.25 taxes deducted to GRA contrary to Sections 84(1) and 87(1) of Act 592 respectively of the now amended Internal Revenue Act, 2000. We recommended to management to pay the GH¢1,463.25 to GRA and ensure adherence to the relevant tax regulations.

Details of findings and recommendations

Financial Reporting

Financial statements certification

183. Two Assemblies defaulted in submitting their financial statements for audit validation. These are Ga East and La Dadekotopon Assemblies. We audited the financial statements submitted by the remaining 14 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

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Income and IGF 184. The 14 Assemblies received a total income of GH¢222,588,347.44 made up mainly of external inflows from grants from Development Partners and Common Fund allocations. Accra Metro received the highest income of GH¢89,746,372.23 followed by Tema with GH¢34,303,950.97.

185. IGF collection by the 14 Assemblies increased by GH¢20,496,986.59 from GH¢71,496,453.46 in 2014 to GH¢91,993,440.05 in 2015. The only Assembly with a reduction in IGF was Ada East whose collection fell by GH¢64,054.59. The increases ranged between GH¢57,098.81 - GA Central to GH¢7,231,873.94 -Accra Metro.

Expenditure and operational results 186. The 14 Assemblies recorded a net surplus of GH¢32,722,906.21 with a total expenditure of GH¢189,865,441.23 against a total revenue of GH¢222,588,347.4. The expenditures were mainly on infrastructural projects.

Assets 187. The 14 Assemblies ended the year with total assets of GH¢86,142,741.67. Cash at bank formed the largest of the assets in the sum of GH¢84,771,770.97 with a ratio to liabilities of 35.7:1. The investment balances in the books of six Assemblies totaled GH¢466,907.50. Accra Metro had the highest investment figure of GH¢295,752.86 and constituted shares in the Accra Abattoirs Company (GH¢80,929.94), Accra Car Park Ltd (GH¢114,480.00) and leasehold to Intercontinental Bank Ghana Ltd (100,000.00). The remaining assets were advances and other indebtedness by staff to the Assembly.

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Liabilities 188. Only five out of the 14 Assemblies ended the year with liabilities which summed up to GH¢2,369,187.98. GA West was the most indebted with a liabilities figure of GH¢1,880,249.75. The Assembly’s debts was deposits only received from the Jetropher Fund among others.

Management issues

Unaccounted Revenue – GH¢44,361.90

189. At Ga Central, Ga South and Ga West Assemblies 142 revenue collectors were unable to account for GH¢44,361.90 collected. We noted that the revenue collectors did not have fixed times to account for their collections which allowed some to pay at their own convenience and the losses to accumulate as occurred at Ga South. Provided below are the details:

No Assembly Name of Collector Type of Revenue Amount 1. Ga South Amisad Ltd Restroom Fees 18,750.00 Merciful Days Ltd Restroom Fees 15,540.00 2. Ga West Stephen Menu & Other Fees & Rate 2,657.00 3. Ga Central MessrsRevtech Solutions Fees & Rate 806.90 Anyaa Zonal Council Fees & Rate 6,608.00 Total 44,361.90

190. We recommended that management should recover the amount from the revenue collectors or their guarantors and impose sanctions for financial indiscipline .We also advised management to put in place mechanisms to

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compel revenue collectors account for collections promptly and if the need be abrogate the contract to curtail the losses.

Over payment to Assembly Members GH¢ 20,000.00 191. The Ministry of Local Government directed all MMDA’s to pay end-of- year bonus of GH¢1,000.00, GH¢1,500.00 and GH¢2,000.00 to members of the last District, Municipal and Metropolitan Assemblies respectively. Management at Ga South Municipal Assembly however paid each of their 40- member previous Assembly an amount of GH¢2,000.00, instead of the approved amount of GH¢1,500.00. This led to an overpayment of GH¢500.00 to each of the 40 members all amounting to GH¢20,000.00.

192. In a bid to justify the overpayment, the Coordinating Director indicated that the GH¢500.00 was to defray a mobilization payment owed the members but that could not be substantiated. Management agreed to recover the amounts and requested the recipients to refund the payments but no recovery was made leaving the amounts outstanding.

193. We recommended recovery of the amount from the affected Assembly members otherwise the Coordinating Director and Finance Officer should be held responsible to refund the amount on account of their reckless approval and authorization.

Unrecovered Advance from Assembly Member – GH ¢1,000.00 194. Whereas Financial Memorandum 37 (Part VII) disallows granting of advances to Assembly members, management at Ga South Assembly paid an advance of GH¢1,000.00 to Hon. Charles Tei, an outgoing Assembly man in

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February 2015. The recipient agreed with the Assembly for the amount to be deducted from his entitlements. The Finance Officer however, did not recover the amount from his GH¢2,000.00 bonus paid in May 2015.

195. The Finance Officer attributed the omission to an oversight on his part and requested the Member to repay the amount but this was yet to be paid at the time of our audit. Such practice could lead to loss of the Assembly’s funds.

196. We recommended that management should recover the debt from the outgone Assembly member otherwise the Finance Officer should be surcharged for the loss.

Staff indebtedness – GH¢18,990.00 197. Management at Ga South and Ningo Prapram Assemblies took no action against staff who did not repay advances granted them leaving the Assemblies with unrecovered advances of GH¢18,990.00 as detailed below. The advance holders were under no compulsion to repay the advances which made them to pay at will. The amounts had therefore been left outstanding, some for periods of more than two years.

No. Assembly Unrecovered advances

1 Ga South 16,790.00

2 Ningo Prampram 2,200.00

Total 18,990.00

198. To avoid burdening the Assemblies with bad debts, we recommended to management to recover the amounts at source from the salaries of the defaulters.

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Unpresented Value Books 199. Shai Osudoku Assembly recorded the loss of 34 General Counterfoil Receipt and 10 market ticket booklets that were not accounted for by revenue collectors. The losses occurred because the Finance Officer did not ensure full accountability of used up value books before fresh ones were issued to the collectors and did not also apply any sanctions to revenue collectors who suppressed value books. 200. The loss of significant amount of money to the Assembly cannot be overemphasized under this circumstance.

201. We recommended that management should report the loss to the Police for retrieval of the GCRs and the unspecified amount and sanctions imposed on the offenders. We also recommended sanctioning of the finance officer for poor supervision and no new value books be given to any collector with an outstanding book to account for.

Unearned Salary – GH¢12,715.59 202. Four staff members at Leddzokuku Krowor Assembly vacated post but the Finance Officer did not promptly notify their paying banks and as a result they irregularly received GH¢12,715.59 in unearned salaries. Furnished below are the details

No Staff Name Period of irregular payment Amount 1 Priscilla Dadzie 4 Months 4,143.04 2 Benjamin K. Danso 4 Months 1,332.32 3 ZannekuZoriage 6 Months 4,090.23 4 Eric BorteyDjenge 9 Months 3,150.00 Total 12,715.59

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203. We also found that the Finance Officer did not follow up to see if the banks acted on the stoppage letters and transferred the amounts to Government chest. This allowed the wrongful payments which is a drain on government limited resources to continue for up to nine months. We recommended that management should surcharge the Finance officer with the GH¢12,712.59, if the amount is found to be irrecoverable.

Unremitted/ Undeducted Tax – GH¢8,558.98 204. The Ga South and Ningo Prampram Assemblies did not deduct withholding taxes of GH¢7,095.73 from payments made to suppliers in contravention of Section 87(1) of the Internal Revenue Act, 2000 (Act 592). In a related issue the Ningo Prapram Assembly also withheld taxes amounting to GH¢1,463.25 but did not remit it to GRA contrary to Section 87(1) of Act 592.

205. The Finance Officers had no explanation for the anomalies even though they demonstrated knowledge of the laws. These could attract penalties which would impact negatively on the Assemblies’ cash position.

No. Assembly Tax not remitted Tax not deducted 1. Ga South 3,344.97 2. Ningo Prampram 1,463.25 3,750.76 Total 1,463.25 7,095.73

206. We recommended that management pays the unremitted tax of GH¢1,463.25 to GRA and also ensure adherence to Sections 84(2) of Act 592.

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NORTHERN REGION Introduction 207. The Northern Region had 26 Assemblies in 2015 comprising one Metropolitan, two Municipal and 23 Districts. We conducted audits into the books and accounts of the 26 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided at Appendix A.

Summary of findings and recommendations

208. A total expenditure of GH¢185,778.35 incurred by Bunkpurugu Yunyoo, Central Gonja, Chereponi and eight other Assemblies did not have verifiable evidence to prove that the Assemblies received any benefit for the amounts spent. In the absence of the vital documents to authenticate the payments, we recommended the recovery of the amounts from the approving and authorising officers.

209. Unaccounted imprest balances of GH¢22,171.50 at Karaga, Sagnarigu and North Gonja were not converted into personal advances of the imprest holders for recovery contrary to Section 288(1) of Financial Administration Regulation, 2004. We recommended that failure to retire the imprest, the amount should be treated as personal advances to the individual imprest holders and recovered as such.

210. East Gonja and Mamprugu Moagduri Assemblies recorded losses of 11 GCR books that were not investigated. We recommended to management to immediately initiate action for accountability of the Assemblies’ funds by

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reporting the matter to the police for retrieval of the value books and unspecified amount with sanctions. The Finance Officer should be sanctioned for poor supervision and advised that no new value books be issued to collectors who fail to account for previous ones.

211. A total of GH¢61,891.00 was allegedly expended on fuel by six Assemblies but the Finance Officers did not have any records to show how they were allocated and utilized. We recommended that failure to justify the expenditure, the Finance Officers should be held liable to refund the GH¢61,891.00 into the Assemblies’ accounts.

Details of findings and recommendation

Financial Reporting

Financial Statements Certification 212. Two Assemblies did not submit their annual financial statements as at the time of writing this report. These are Chereponi and Savelugu Nanton. We audited the financial statements submitted by the remaining 24 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

Total income and IGF 213. Total income recorded by the 24 Assemblies was GH¢132,928,936.36. Seven of the 24 Assemblies had reductions in their 2015 income over their 2014 figure largely from shortfalls in external inflows. The margins of

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reduction were East Gonja (GH¢290,654.08), Kpandai (GH¢1,734,835.61), Mamprugu-Moadguri (GH¢869,875.54), Nanumba North (GH¢636,927.93) Sawla/Tuna/Kalba (GH¢206,328.88), Tatale Sanguli (GH¢548,595.32) and Zabzugu (GH¢1,096,730.61).

214. The 24 Assemblies collected IGF amounting to GH¢7,820,783.88. Tamale Metro recorded the highest increase in IGF collection of GH¢1,428,664.63 whilst North Gonja recorded the highest reduction among six Assemblies with a drop in IGF of GH¢105,014.70.

Expenditure and Operational Results 215. The 24 Assemblies expended a total of GH¢124,790,529.76 for their 2015 activities against their income figure for the year of GH¢132,928,936.36. The surplus for the year was therefore GH¢8,138,406.60.

Assets 216. Cash at bank formed the bulk of assets to the 24 Assemblies and it amounted to GH¢29,598,702.31 representing 97.5% of the total assets in the sum of GH¢30,345,758.50. Investments in the books of 11 of the Assemblies amounted to GH¢328,294.28, the bulk of which were Poverty Alleviation Fund balances yet to be written off. The remaining component of the Assemblies assets were unrecovered staff advances and other receivables which totaled GH¢82,815.84.

Liabilities 217. As in the other Regions, the liabilities comprised mainly of deposits and retention amounts and amounted to GH¢196,216.71 as at December 2015.

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Out of this, an amount of GH¢82,792.45 represented West Gonja’s liabilities which can be honoured as and when due because it has sufficient cash cover of GH¢1,092,132.58.

Management issues Details of findings and recommendations Unaccounted payments-GH¢185,778.35 218. Eleven Assemblies made payments totaling GH¢185,778.35but did not have verifiable evidence to prove that the Assemblies received benefits for the amounts spent because there were no relevant documents to authenticate the expenditure. We requested for the provision of invoices, demand notices, waybills etc. from the payee firms and individuals for our verification but no such records were made available.

219. We noted that the Assemblies did not have routine internal checks to identify these anomalies for correction leaving the amounts unaccounted for and probable loss to the Assemblies. Details are provided below:

No. Assembly No. of PV’s Amount 1 Bunkprugu Yunyoo 12 13,311.00 2 Central Gonja 20 32,651.20 3 Chereponi 4 13,000.00 4 East Gonja 5 9,546.00 5 Karaga 3 6,420.00 6 Kpandai 6 12,907.00 7 Mamprugu Moagduri 4 6,550.00 8 Mion 7 10,413.35 9 Sagnarigu 20 16,868.35 10 Savelugu/Nanton 1 2,000.00 11 West Gonja 3 62,111.45 Total 185,778.35

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220. In the absence of the vital documents to authenticate the payments we recommended the recovery of the amounts from the approving and authorising officers.

Staff indebtedness – GH¢22,171.50 221. Section 288(1) of Financial Administration Regulations, 2004, requires management of Institutions to convert unaccounted imprest balances into personal advance in the name of the imprest holder. The Karaga, Sagnerigu and North Gonja Assemblies had outstanding imprest balances of GH¢22,171.50 with officials that had neither been converted into advances nor recovered from their cash entitlements.

222. The non-retirement of the imprest amount made it impossible for the audit team to validate whether the expenditure was incurred in the interest of the Assemblies. Shown below are the details:

No. Assembly Amount 1 Karaga 10,628.00 2 Sagnarigu 6,389.00 3 North Gonja 5,154.50 Totals 22,171.50

223. We recommended that failure to retire the imprest, the amount should be treated as personal advances to the individual imprest holders and recovered as such.

Unaccounted value books 224. Eleven GCRs were not accounted for at East Gonja and Mamprugu Moagduri Assemblies. We found that the revenue collectors had also not

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accounted for the cash collected with the missing GCR booklets. At the time of our audits management had neither initiated any action to recover the amount, reported the matter to the Police nor sanctioned the collectors. Details are shown below:

No. Assembly GCR 1 East Gonja 4 2 Mamprugu Moagduri 7 11

225. We opined that the apathy of management towards the accountability of the Assemblies’ funds would result in losses.

226. We recommended to management to immediately report the matter to the police for retrieval of the value books and the unspecified amount with sanctions. We also recommended that the Finance Officers should be sanctioned for poor supervision and no new value books be issued to revenue collectors who fail to account for previous ones.

Fuel not accounted for - GH¢61,891.00 227. A total of GH¢61,891.00 was allegedly expended on fuel by six Assemblies but the Finance Officers did not have any records to show how they were allocated and utilized. We found that management had not enforced the use of log books by Drivers to record stocks received and journeys embarked on to show their utilization. We requested the Finance Officers to provide names of the recipients of the fuel for our follow-up verification but no such record existed.

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No. Assembly Amount 1 Savelu1gu/Nanton 3,108.00 2 Nanumba South 22,431.00 3 East Gonja 16,909.80 4 West Gonja 14,343.00 5 Sagnarigu 1,699.20 6 MampruguMoagduri 3,400.00 Total 61,891.00

228. We could not confirm the authenticity of the payments and therefore recommended that in the absence of justification of the expenditure, the Finance Officers be held liable to refund the amount of into the Assemblies’ account.

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UPPER EAST REGION Introduction 229. The Upper East Region had 13 Assemblies in 2015 comprising three Municipals and 10 Districts. We conducted audits into the books and accounts of the 13 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided at Appendix A.

Summary of findings and recommendations

230. The pupil population of schools covered by eight caterers in Builsa North District were overstated to the Ghana School Feeding Programme (GSFP) Secretariat in Accra resulting in overpayment of their school feeding grant by GH¢43,116.53. We recommended to the management to recover the amount from the payees otherwise the District GSFP Coordinators whose negligence resulted in the wrongful payment should be surcharged.

231. Management at Bolga Assembly did not regularly demand rent from occupants of 516 Sheds and 50 lockable stalls which accumulated to GH¢45,960.00 as at December 2015. We recommended that management should put in place measures which would ensure payment of the outstanding and future rent otherwise the recalcitrant tenants should be ejected and legal action taken to recover any arrears due.

232. Unaccounted payments occurred at Binduri and five other Assemblies where cheques were issued to withdraw a total amount of GH¢115,050.96 but the Assemblies had no proof of any benefits received since the payments were without the relevant supporting documents. We could not authenticate the

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payments and therefore recommended that the authorising and approving officials at the Assemblies be surcharged for the loss in the absence of justification of the expenditure.

233. Fourteen staff members of Pusiga Assembly owed GH¢3,900.00 in unpaid staff advances due to inaction on the part of the Finance Officer to regularly recover the advances granted. We advised management to recover the amounts from the salaries of the defaulters before they become irrecoverable.

234. Builsa North Assembly had 14 General Counterfoil Receipt books unaccounted for. We recommended to management to report the loss to the Police for retrieval of the books and unspecified amount with sanctions. The Finance Officer should be sanctioned for poor supervision and advised that no new value books be issued to collectors who fail to account for previous ones.

Details of findings and recommendations

Financial Reporting

Financial statements certification

235. All 13 Assemblies submitted their financial statements for audit validation within the stipulated deadline of 31 March 2016. We audited the financial statements submitted by the 13 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

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Total income and IGF 236. External funding accounted for 91% of the total income of the 13 Assemblies which amounted to GH¢68,079,370.84. This represented an increase of GH¢11,515,619.74 over the 2014 figure of GH¢56,562,751.100. There were, however, decreases in external grant inflows which accounted for a reduction in the incomes of some Assemblies. The margins of decrease were GH¢164,722.77 at Bolga, GH¢706,232.28 at Bongo, GH¢181,809.08 at Kassena Nankana West and GH¢348,156.17 at Talensi.

237. The 13 Assemblies collected a total IGF of GH¢5,877,029.04 which represented an increase of GH¢2,382,560.06 over their 2014 performance of GH¢3,494,468.98. Two Assemblies however collected less IGF in 2015 than in 2014. These were Bawku West and Nabdam with a reduction of GH¢41,301.32 and GH¢31,682.37 respectively.

Expenditure and Operational Results 238. The 13 Assemblies reported a net surplus of GH¢6,233,641.81 as a result of their total revenue of GH¢68,079,370.84 exceeding their total expenditure of GH¢61,845,729.03. Only two Assemblies overspent their incomes for the year. These were Builsa South which had a deficit of GH¢52,753.91 and Kassena Nankana East also with a deficit of GH¢55,652.41.

Assets 239. The Assets in the Region totaled GH¢14,523,019.35 and were represented as follows – GH¢14,093,714.64 cash at bank by 13 Assemblies, Investments amounted to GH¢241,654.45 and were owned by six Assemblies and debtors of GH¢187,650.26 was recorded by nine out of the 13

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Assemblies. The debts at 2 Assemblies namely Builsa North (GH¢27,045.27) and Kassena Nankana East (GH¢13,709.73) remained unchanged from 2012 to 2015.

Liabilities 240. Four Assemblies recorded liabilities in the sum of GH¢39,780.13. These were Bolga (GH¢24,272.90), Kassena Nankana East (GH¢247.68), Builsa South (GH¢14,000) and Builsa North (GH¢1,259.55). The indebtedness of Bolga and Builsa North Assemblies of GH¢24,272.90 and GH¢1,259.55 respectively remained unchanged since 2012 to 2015 and comprised deposits payments to the Assemblies.

Management issues

Unrecovered overpayments from caterers- GH¢43,116.53

241. The pupil population of schools covered by eight caterers in Builsa North District were overstated to the Ghana School Feeding Programme (GSFP) Secretariat in Accra leading to the overpayment of their school feeding grant by GH¢43,116.53.

242. We found that no action was taken by management against the District GSFP Coordinators whose negligence occasioned the overpayment. The amount of GH¢43,116.53 could have been used to settle the indebtedness of GSFP Secretariat to other caterers.

243. We recommended to management to recover the amount from the payees otherwise the District GSFP Coordinators whose negligence resulted in the wrongful payment should be surcharged.

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Uncollected revenue - GH¢45,960.00 244. The Bolga Assembly constructed 596 sheds and 143 lockable stores in the Municipality and rented them out to traders. We found that occupants of only 80 sheds and 93 lockable stores paid rent to the Assembly with the rest of 516 sheds and 50 lockable stalls owing a total of GH¢45,960.00.

245. The debts accumulated because the Market Committee did not regularly demand rent from occupants of 516 Sheds and 50 lockable stalls or ejected the defaulting occupants who had breached the terms of their occupancy agreement.

246. Under the circumstance the Assembly would be unable to generate resources to repair and construct more stalls.

247. We recommended that management should put in place measures which would ensure payment of the outstanding and future rent otherwise the recalcitrant tenants should be ejected and legal action taken to recover any arrears due.

Unaccounted payments – GH¢115,050.96 248. Unaccounted payments occurred at Binduri and five other Assemblies where cheques were issued to withdraw a total of GH¢115,050.96 but the Assemblies had no prove of any benefits received. We found copies of payment vouchers indicating payees and purpose of payment without any detailed specification of items or services to be provided and at what cost.

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249. We requested management to provide details of the requisitioning departments and invite the recipients of the amounts to show proof of goods or services provided but no such evidence were provided at the time of reporting.

No. Assembly Amount 1 Binduri 4,856.00 2 Bongo 5,145.35 3 Builsa South 22,136.50 4 Garu- Tempane 31,920.00 5 Pusiga 32,502.11 6 Talensi 18,491.00 Total 115,050.96

250. We could not authenticate the payments and therefore recommended that the authorising and approving officials at the Assemblies be surcharged for the loss in the absence of justification of the expenditure.

Staff indebtedness - GH¢3,900.00 251. The Finance Officer at Pusiga did not ensure repayment of advances granted to staff even though Financial Regulation 110 required of him to pursue full recovery of advances paid. As a result 14 staff defaulted in repayment of advances granted them to the tune of GH¢3,900.00. The advanced amount had been outstanding since December 2014 and might result in losses to the Assembly.

252. We advised management to recover the amounts from the salaries of the defaulters before they become irrecoverable.

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Unpresented value books 253. Builsa North Assembly had 14 General Counterfoil Receipts that were not made available for audit. The GCRs had been issued to revenue collectors who could not account for them. At the time of our audits the Collectors were all at post and no report had been made to the Police to investigate the losses. We could therefore not ascertain the amounts lost to the Assemblies.

254. We recommended to management to report the loss to the Police for retrieval of the books and unspecified amount with sanctions and sanctions imposed on the collectors as a deterrent measure. The Finance Officer should be sanctioned for poor supervision and advised that no new value books be issued to collectors who fail to account for previous ones.

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UPPER WEST REGION Introduction 255. The Upper East Region had 11 Assemblies in 2015 comprising one Municipal and 10 Districts. We conducted audits into the books and accounts of the 11 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided as Appendix A.

Summary of findings and recommendations

256. Revenue collected not accounted for occurred at Lawra and Wa East Assemblies where GH¢2,761.00 and GH¢1,469.00 respectively due from collectors had not been paid to the Assemblies. We recommended retrieval of the amount from the collectors or their guarantors with sanctions.

257. Due to the absence of District and School Implementation Committees to monitor the operations of the school feeding programme, a total of GH¢3,360,015.84 was paid to caterers operating in 106 schools on the basis of number of school days in each term instead of on actual work done at Wa Municipal Assembly.

258. We recommended to management to constitute District and School Implementation Committees and introduce completion of Funds Retirement Forms to ensure that government received value for payments to caterers. We also recommended to the management at Wa Municipal to investigate the payment of GH¢3,360,015.84 to caterers for possible malfeasance and recover all wrongful payments with sanctions.

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259. Daffiama Bussie Issa, Lambussie Karni and Wa East Assemblies made payments in the sum of GH¢102,418.22 supposedly for goods and services which were not accounted for. We recommended that the authorising and approving officials of the payment should be held liable to refund the amount of GH¢65,089.16 with sanctions in the absence of justification of the expenditure.

260. A total amount of GH¢17,605.00 was owed to Sissala East Assemblies as unpaid rent and GH¢1,141.00 as unrecovered advances with no action taken against the defaulters. We advised management to recover the outstanding amounts from the salaries of the defaulters.

261. Wa East and Wa Municipal Assemblies withheld GH¢27,478.40 from payments as withholding taxes but did not remit the amounts to GRA. The Finance Officer at Wa Municipal also did not deduct an amount of GH¢1,507.25 from a payment made for supplies contrary to Section 84(2) of the Internal Revenue Act. We recommended remittance of the GH¢25,971.15 to GRA and for management at Wa Municipal to comply with Section 84(2) of Act 592.

Details of findings and recommendations

Financial Reporting

262. All 11 Assemblies submitted their annual financial statements for audit validation before the 31 March deadline. We audited the financial statements submitted by the 11 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

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Income and IGF 263. All the 11 Assemblies received a total income of GH¢68,634,234.01 which comprised GH¢2,892,817.96 internally generated funds and GH¢65,741,416.05 from external sources made up of government salary grant, Common Fund allocations and grant from Development Partners. The incomes received represented an increase of GH¢12,920,526.21 over their 2014 figure of GH¢55,713,707.80. Only Wa Municipal recorded a drop in income of GH¢726,551.15 mainly as a result a reduction in its School Feeding and other grants from GH¢4,592,291.34 in 2014 to GH¢1,560,779.94 in 2015.

264. Five of the 11 Assemblies collected IGF lower than their 2014 figures. These were Daffiama-Bussie-Issah (GH¢80,511.47), Jirapa (GH¢11,084.99), Lambussie-Karni (GH¢32,157.86), Nadowli Kaleo (GH¢36,200.87) and Wa West (GH¢205,228.89).

Expenditure and Operational Results 265. Total expenditure of the 11 Assemblies was GH¢63,462,875.53 as compared to their income of GH¢68,634,234.01. A surplus for the year in the sum of GH¢5,171,358.48 was recorded. None of the Assemblies spent in excess of their revenue.

Assets 266. All the 11 Assemblies ended the year with total bank balances amounting to GH¢12,230,287.29. Their other assets were investments in the sum of GH¢153,201.87 and debtors of GH¢221,846.08. Lawra Assembly accounted for 58% of the total investment which included GH¢40,706.00 shares in Lawra Area Rural Bank.

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Liabilities 267. Three Assemblies owed GH¢475,859.69 and comprised 98% of the total indebtedness in the Region which was GH¢486,074.92. The Assemblies were Lawra (GH¢205,212.82), Sissala East (GH¢121,226.05) and Sissala West (GH¢149,420.82) and the make-up are retention and unpaid works certificates due contractors.

Management issues

Revenue not accounted for -GH¢4,230.00

268. We found at Lawra and Wa East Assemblies that the Finance Officers did not ensure that collectors paid revenue collections at stipulated times to the Assembly. This allowed revenue collectors to retain collections and paid at will to the Assemblies. At the time of our audits at the two Assemblies, the unpaid revenue balances had accumulated to GH¢2,761.00 at Lawra Assembly and GH¢1,469.00 at Wa East Assembly.

269. We also found that no sanctions had been taken against the culprits by management to deter recurrence of the offence with the collectors at post and the amounts not recovered. This act would negatively affect the cash position of the Assemblies hence their inability to undertake planned programmes. Shown below are the details:

No. Assembly Amount 1 Lawra District 2,761.00 2 Wa East District 1,469.00 Total 4,230.00

270. We recommended retrieval of the GH¢4,230.00 from the collectors or their guarantors with sanctions. We also advised the management to put in place measures that would compel revenue collectors to pay collections in full to the Finance Officer at the stipulated time.

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Payments to Caterers not monitored – GH¢3,360,015.84 271. Section 2.6 and 2.7 of the Operations Manual for the School Feeding Programme require the establishment of District and School Implementation Committees to monitor the operations of the caterers. We however found that these committees were largely non-existent. We also found that Funds Retirement Forms to be completed by heads of beneficiary schools, countersigned by a member of the School Implementation Committee and forwarded to the District Coordinator of the Programme as a check on the number of days caterers served meals were largely not utilized.

272. These control weaknesses allowed payments to be made to caterers for unconfirmed services. For example, the Wa Municipal Assembly paid GH¢3,360,015.84 to caterers operating in 106 schools on the basis of number of school days in each term instead of on actual work done.

273. Our visits to eight schools in Wa East also indicated that the caterers were resident in Wa Municipal, visited the schools once a week and the activities of the caterers were not monitored by the District Coordinator of the Programme. Kunduugu D/A Primary School pupils, for example, were not fed during the week that we visited. Government could be making payments for services not rendered.

274. We recommended to management to constitute District and School Implementation Committees and introduce completion of Funds Retirement Forms to ensure that government received value for payments to caterers. We also recommended to the management at Wa Municipal to investigate the payment of GH¢3,360,015.84 to caterers for possible malfeasance and recover all wrongful payments with sanctions.

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Unaccounted payments - GH¢102,418.22 275. Cheque payments for no benefits received occurred at Daffiama-Bussie- Issa, Lambussie Karni, Tumu and Wa East where a total of GH¢102,418.22 supposedly expended on goods and services were not accounted for. GH¢25,515.94 of the amount represented payments to the Coordinating Director and two officers of Tumu District Assembly from the School Feeding Programme account that were not accounted for. At Wa East, the payment vouchers for GH¢57,424.16 from the Assembly’s operational account and GH¢11,813.12 from the School Feeding Programme accounts were not on file.

276. Management assured us to provide the vouchers and supporting documentation for our review but these could not be made available. We could not authenticate the propriety of disbursements which had become accrued losses to the Assemblies.

No. Assembly Amount 1 Daffiama-Bussie-Issa 3,450.00 2 Lambussie Karni 4,215.00

3 Tumu 25,515.94 4 Wa East 69,237.28 Total 102,418.22

277. We recommended that the authorising and approving officials of the payment should be held liable to refund the amount of GH¢102,418.22 with sanctions in the absence of accountability.

Staff indebtedness – GH¢18,746.00 278. As a result of non-recovery of advances from recipients by successive management at Wa Municipal Assembly, advances of GH¢1,141.00 granted to staff between 2006 and 2011 remained unrecovered. Management at Sissala

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East also allowed staff to occupy official residential accommodation without paying any rent which accumulated to GH¢17,605.00 as at December 2015.

279. We found that management did not eject defaulting tenants or recover the unpaid amounts from their salaries which had engendered apathy in the payment of rent to the Assembly. This puts the Assembly in a position of not being able to carry out renovation on its accommodation should the need arise.

No. Assembly Unrecovered advances Unpaid rent 1 Sissala East 17,605.00 2 Wa Municipal 1,141.00

280. We advised management to recover the outstanding amounts from the salaries of the defaulters.

Unwithheld/ Unremitted tax - GH¢27.478.40 281. The Finance Officer at Wa Municipal did not deduct an amount of GH¢1,507.25 from a payment made for supplies in violation of Section 84(2) of the Internal Revenue Act. Wa East and Wa Municipal Assemblies also retained GH₵24,362.85 and GH¢1,608.30 as withholding taxes from payments made to service providers and contractors which were not remitted to the Ghana Revenue Authority. The actions of management could result in avoidable cost by paying penalties.

282. We recommended remittance of the GH¢20,349.45 to GRA and for management at Wa Municipal to comply with the dictates of Section 84(2) of the Internal Revenue Act.

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VOLTA REGION Introduction 283. The Volta Region had 25 Assemblies in 2015 comprising 5 Municipals and 20 Districts. We conducted audits into the books and accounts of the 25 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided at Appendix A.

Summary of findings and recommendations

284. Seven Assemblies had total revenue of GH¢110,557.69 not accounted for by revenue collectors. We recommended that management of the Assemblies should recover the amounts from the revenue collectors or their guarantors with sanctions.

285. Management of 13 Assemblies were unable to substantiate GH¢170,894.69 allegedly expended on goods and services with the relevant documents. We recommended recovery of the amounts from the authorising and approving officials in the absence of accountability of the expenditure.

286. We noted unrecovered advances, unpaid rent and unretired imprests of GH¢81,981.00 in eight Assemblies because the Finance Officers did not regularly demand payment from staff beneficiaries and recipients. We recommended that management recovers the debts from the defaulters at source from the staff salaries and the unritered imprest should be treated as personal advances to the imprest holders and also recovered as such.

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287. The Akatsi South and Hohoe Assemblies delayed in stopping the salaries of their separated staff and as a result, a total of GH¢5,633.55 was paid as unearned salaries. We advised management to recover the amount of GH¢5,633.55 from the recipients or surcharge the Finance Officers whose delay resulted in the payment.

288. Six Finance Officers could not account for 84 GCRs and 159 market ticket rolls which were outstanding against their revenue collectors. We recommended that management should report the loss to the Police for retrieval of the books and unspecified amount and sanctions imposed on the offenders. We recommended that no new books are issued to collectors who fail to account for existing ones and Finance Officers sanctioned for poor supervision.

Details of findings and recommendations Financial Reporting Financial Statements Certification 289. Two out of the 25 Assemblies in the Region did not submit their annual financial statements as at the time of compiling our report. These are Adaklu and South District Assemblies. We audited the financial statements submitted by the remaining 25 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

Total income and IGF 290. Total income received by 23 out of the 25 Assemblies with certified financial statements was GH¢97,664,845.50. External inflows accounted for

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GH¢90,076,237.29 or 92.2% of the total income. With the exception of Ho Municipal Assembly whose income dropped by GH¢812,488.96, the Assemblies generally recorded increases in their incomes which ranged between GH¢15,078.27 at Krachie East to GH¢3,842,581.87 at Ketu North. As occurred at the other Assemblies, the growth were mainly from increases in grants from Development Partners and Common Fund allocations.

291. The 23 Assemblies collected a total of GH¢7,588,608.21 IGF in 2015. Even though this resulted in a net increase of GH¢3,501,399.07 over their 2014 performance, as many as seven Assemblies ended the year with IGF collections lower than their 2014 performance. The Assemblies with comparative reductions in IGF collections were Akatsi North GH¢25,760.66), Akatsi South (GH¢47,491.18), Biakoye (GH¢17,330.36, Jasikan (GH¢21,155.83), Keta (GH¢17,914.66), Ketu South (GH¢47,541.57) and Kpando (GH¢21,525.48).

Expenditure and Operational Results 292. The financial operations of the 23 Assemblies resulted in a net surplus of GH¢17,425,985.50. All the Assemblies spent within their incomes for the year with the exception of Hohoe Municipal which ended the year with a deficit of GH¢259,318.66. The total expenditure of the 23 Assemblies was

GH¢80,238,860.00.

Assets 293. The 23 Assemblies had year-end bank balances totaling GH¢19,095,824.61. The other assets comprised investments in bank shares , unrecovered Poverty Alleviation Fund balances in the books of 12 Assemblies amounting to GH¢874,431.16, and unpaid advances and other receivables of GH¢81,953.56 payable to 13 Assemblies.

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Liabilities 294. Thirteen Assemblies owed GH¢345,125.41 as at the end of the year and all had sufficient cash resources to meet their indebtedness as and when they fall due. The indebtedness comprised mainly of deposit amounts and yet to be paid retention amounts. We found in some cases however that no payments had been made to the creditors over the last three years. Assemblies with material unpaid retention or deposit amounts were Biakoye (GH¢29,646.27), Krachie East (GH¢17,721.37) and Krachie West (GH¢23,352.17)

Management issues

Unaccounted revenue - GH¢110,557.69

295. The Hohoe and Nkwanta South Assemblies had revenue losses of GH¢22,265.00 and GH¢25,958.69 resulting from revenue collected not accounted to the Assemblies. The two Assemblies had not requested reimbursement from the guarantors of the collectors and also not sanctioned the officials involved. Other Assemblies with unaccounted revenue were Akatsi North, Biakoye, Kpando, and Ho.

296. We also found that Attendants at restrooms in 11 electoral areas of the Ho Municipal Assembly did not pay their agreed monthly fees to the Assembly. In some cases the non-payment occurred for periods up to 47 months but the Assembly did not terminate the engagement of the Attendants. The unpaid amounts due from the Attendants therefore accumulated to GH¢53,650.00 as at December 2015. Below are the details:

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No. Assembly Amount 1 Akatsi North 2,076.00 2 Biakoye 2,000.00 3 Ho 53,650.00 4 Hohoe 22,265.00 5 Kpando 3,693.00 6 Nkwanta South 25,958.69 7 South Tongu 915.00 Total 110,557.69

297. Even though such losses represent risks that could not entirely be eliminated we found that the management had not taken any actions against the culprits.

298. We recommended that management of the Assemblies should recover the amounts from the officials involved or their guarantors with sanctions as a measure to stem revenue loss offences.

Unaccounted payments-GH¢170,894.69 299. Thirteen Assemblies were unable to substantiate GH¢170,894.69 allegedly expended on goods and services. Management submitted the payment vouchers for our audits but these were without purchase orders, invoices or delivery notes to indicate what were to be supplied to the Assemblies. This contravened Financial Memoranda 7, 13 and 14 (Part IX) which require payment vouchers to be authenticated with original invoices, payees’ official receipts or written acknowledgement, waybills etc.

300. Management promised to assemble the requested documentation for our review but were unable to do so as at the time of reporting. We could not confirm the authenticity of the payments which we viewed as accrued losses to the Assemblies. Details are provided below:

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No. ASSEMBLY Amount (GH¢) 1 Adaklu-Waya 38,437.17 2 Afadzato-South 2,801.00 3 Biakoye 2,420.00 4 Central Tongu 3,115.00 5 Ho 14,120.25 7 Hohoe 28,994.58 8 Ketu North 1,826.80 9 KrachiNchumuru 15,186.00 10 North Dayi 8,048.80 11 North Tongu 25,227.79 12 Nkwanta North 16,861.00 13 Nkwanta South 13,856.30 Total 170,894.69

301. We recommended recovery of the amounts from the authorising and approving officials in the absence of accountability of the expenditure.

Staff indebtedness - GH¢ 81,981.00 302. Inaction on the part of management in pursuing repayment of advances and accounting for other amounts due their Assemblies led to a total of GH¢81,981.00 staff indebtedness at eight Assemblies. This comprised GH¢39,195.00 unpaid advances at Akatsi South and two other Assemblies, rent arrears of GH¢40,958.00 at four Assemblies and unaccounted imprest of GH¢1,828.00 at North Dayi Assembly. Provided below are the details: Outstanding Unretired Rent No. Assembly loans/advances Imprest Arrears 1 Akatsi South 34,695.00 2 Agotime-Ziope 12,849.00 3 Ho West 1,608.00 4 Ketu North 9,590.00 5 Kpando 12,432.00 6 Nkwanta North 2,892.00 7 Nkwanta South 6,087.00 8 North Dayi 1,828.00 Total 39,195.00 1,828.00 40,958.00

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303. The indebtedness occurred because management, in some cases, did not pursue recovery of advanced amounts and accountability of imprest amount as and when they fell due and also did not eject occupants of bungalows who defaulted in paying their rentals. This left repayment and accountability at the discretion of the officials who largely defaulted.

304. We recommended that management recovers the debts of the defaulters at source from the staff salaries and the unretired imprest should be treated as personal advances to the imprest holders and also recovered as such.

Unearned Salaries-GH¢ 5,633.55 305. The Akatsi South and Hohoe Assemblies delayed in stopping the salaries of their separated staff which led to the payment of GH¢5,633.55 in unearned salaries. The Finance Officers also delayed in requesting the paying banks to halt payment of the amounts and did not also pursue refund of the amount to Government Chest. Provided below are the details:

No. Assembly Amount 1 Akatsi South 2,252.72 2 Hohoe Municipal 3,380.83 Total 5,633.55

306. At the time of reporting the amounts had not been recovered and risked being losses to the Government. We advised management to recover the GH¢5,633.55 from the recipients or surcharge the Finance Officers for their delay in stopping the payment.

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Unaccounted value books 307. Our audit revealed that Finance Officers at six Assemblies could not account for 84 GCRs and 159 market ticket which were outstanding against their revenue collectors. We found that instead of demanding accountability of value books regularly, the collectors were allowed to make returns at will hence the lapse. At the time of our audit the Finance Officers had not reported the matter to the Police and no sanctions had been taken against the collectors involved. Furnished below are the details:

No. Assembly GCR booklets Market tickets 1 Adaklu-Waya 19 2 Akatsi-North 21 152 3 Biakoye 20 7 4 Ho Municipal 4 5 Hohoe 4 6 Nkwanta South 24 Total 84 159

308. Under such circumstance the loss of Assembly funds cannot be ruled out.

309. We recommended that management should report the loss to the Police for retrieval of the value books and the unspecified amount and sanctions imposed on the offenders to serve as deterrent to others. We also recommended that new value books should only be issued to collectors who account for existing ones and the Finance Officers sanctioned for poor supervision.

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WESTERN REGION

Introduction

310. The Western Region had 22 Assemblies in 2015 made up of one metropolitan, two Municipals and 19 Districts. We conducted audits into the books and accounts of the 22 Assemblies for the year 2015 and provide the unresolved findings in the succeeding paragraphs. The list of Assemblies, their capitals and establishing Legislative Instruments are provided at Appendix A.

Summary of findings and recommendations

311. Stool lands revenue of GH¢150,981.00 allocated to Sefwi Akontomra and Suaman Assemblies were wrongly diverted to private accounts by their former Coordinating Directors and Finance Officers. We recommended that management of the two Assemblies report the theft to the Police for penal action and recovery of the amount.

312. Five Assemblies did not involve their Finance and Administration Sub- Committees in the collection of property rates and fees and did not regularly pursue property and business owners for the payment of revenue which allowed unpaid rates and fees to accrue to GH¢233,544.28. We advised management of the Assemblies to involve their F&A Sub-Committees to embark on intensive revenue collection exercises to recover all outstanding revenue.

313. Nine revenue collectors at Nzema East and Shama Assemblies could not account for GH¢4,916.90 forming part of their collections for the year. We

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recommended recovery of the shortages from the revenue collectors or their guarantors with sanctions to deter recurrence of the offence.

314. Financial Memoranda 7 and 13 (Part IX) mandated Assemblies to authenticate payments with official receipts, purchase orders, invoices etc but the Nzema East and four other Assemblies disbursed GH¢251,924.94 without any proof of supplies to the Assemblies. We could not confirm validity of the payments and therefore recommended that in the absence of accountability the authorising and approving officials be surcharged with the amounts paid for their recklessness.

315. Unremitted taxes occurred at Nzema East, Wassa Amenfi West and Wassa East Assemblies where management deducted GH¢3,202.14 withholding taxes from payments to service providers but did not pay the amount to GRA. We advised management to pay the amounts to GRA to avoid sanctions

Details of findings and recommendations

Financial Reporting Financial Statements Certification 316. Three Assemblies did not submit their annual financial statements for audit validation. These are Amenfi Central, Amenfi East and Bodi. We audited the financial statements submitted by the remaining 19 Assemblies and found them to present fairly, their financial positions as at 31 December 2015 and the results of their operations for that year. Extracts from the

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financial statements for the period 2013 to 2015 have been compiled and annexed to this Report as Appendices E to F.

Total income and IGF 317. A total of GH¢107,460,618.69 was received as income by 19 out of the 22 Assemblies. Four of the 19 Assemblies reported reductions in their total income over their 2014 figures. The highest loss was Ellembelle with a reduction of GH¢1,772,096.63 followed by Prestea-Huni-Valley also with a reduction of GH¢1,039,502.94.

318. Nine Assemblies collected less IGF in 2015 than they did in 2014. The largest drop occurred at Prestea-Huni-Valley where GH¢2,089,334.00 mineral royalties was received in 2014 with no royalties for 2015. The other Assemblies include Tarkwa-Nsuaem with a reduction of GH¢1,603,231.54 and Ahanta West also with a reduction in IGF of GH¢156,605.68.

Expenditure and Operational Results 319. The net surplus reported by the 19 Assemblies was GH¢25,390,423.98. Apart from Tarkwa-Nsueam which overspent its income by GH¢578,765.36 all the Assemblies ended their financial operations with surpluses which resulted from the income of GH ¢107,460,618.69 exceeding total expenditure of GH¢82,070,194.71.

Assets 320. The Assemblies in the Region with certified financial statements had a total of GH¢21,530,088.13 bank balances as at 31 December 2015. The Assembly with the least cash resources was Sefwi Wiawso which had a year- end balance of GH¢452,196.66. The other Assets comprised unrecovered

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advances and other payables by officials of the Assemblies in the sum of GH¢731,663.51 and investments which were mainly the unrecorded Poverty Alleviation Fund balances and shares in banks. The total investments was GH¢1,013,982.95 and were found in the books of 10 of the 19 Assemblies.

Liabilities 321. Fourteen out of the 19 Assemblies owed a total of GH¢2,439,183.13 as at the close of the year. Jomoro owed the highest in the sum of GH¢1,357,236.82. The Assembly’s indebtedness comprised of retention amounting to GH¢7,305.90 and unpaid supplies also amounting to GH¢1,349,930.92.

Management issues Misappropriation of Stool Land Revenue –GH¢150,981.00 322. A Former Finance Officer at Suaman Assembly, Mr. SeiduMahama failed to account for the Assembly’s share of Stool Lands revenue of GH¢62,816.00 received between 6 December 2012 and 13 December 2013.

323. Mr. Patrick Rudolf Aparik, a former Coordinating Director at SewfiAkontombra Assembly and his Finance Officer, Mr. Emmanuel OwusuAnsah, opened a private account at the Upper Amenfi Rural Bank and lodged GH¢88,165.00 Stool Land revenue cheques received between 9 June 2014 and 9 September 2014.

No. Assembly Amount 1 Sefwi Akontomra 88,165.00 2 Suaman 62,816.00 Total 150,981.00

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324. We uncovered the losses during our post audit verification of allocations made by the Western Regional Stool Lands Administrator’s office.

325. We recommended that management of the two Assemblies report the theft to the Police for penal action and recovery of the amount.

Uncollected revenue - GH¢233,544.28 326. Five Assemblies did not involve their Finance and Administration Sub- Committees in their collection of property rates and business operation permits contrary to Financial Memorandum 1 (Part 1). The Assemblies also did not regularly pursue property and business operators for the payment of the revenue which allowed their unpaid rates and fees to accrue to GH¢233,544.28 as at the end of the year. Below are the details:

No. Assembly Amount 1 Jomoro 45,170.00 2 Nzema East 8,240.00 3 Tarkwa Nsuaem 31,782.00 4 Wassa Amenfi West 120,798.00 5 Wassa East 27,554.28 Total 233,544.28

327. To avoid further build up of the indebtedness, we advised management to involve their F&A Sub-Committees to embark on intensive revenue collection exercises to recover all outstanding revenue.

Unaccounted revenue: GH¢4,916.00 328. Four Revenue Collectors at Nzema East Assembly collected GH¢4,575.00 but accounted for GH¢2,280.00 leaving a balance of GH¢2,295.00.

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Five revenue collectors at Shama Assembly also did not account for GH¢2,621.00 collected during the year.

329. We found that the Assemblies did not enforce the timelines for Revenue Collectors to account for their collections and as a result payments made by the collectors where at their discretion. Under such circumstances the Assemblies risk losing funds for development activities.

330. We recommended that management of the Assemblies should recover the amounts from the revenue collectors or their guarantors with sanctions to deter recurrence of the offence.

Unaccounted payments – GH¢251,924.94 331. Whereas Financial Memoranda 7 and 13 (Part IX) mandates Assemblies to provide official receipts, purchase orders, invoices etc. as basis of payments, the Nzema East and four other Assemblies disbursed GH¢251,924.94 without any proof of supplies to the Assemblies. Management could not produce invoices from the suppliers to enable us verify delivery.

332. We advised management to recover the amounts paid to the suppliers in the absence of verifiable proof of deliveries having been made but no recoveries were made during our audits.

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No. Assembly Amount 1 Nzema East 93,573.10 2 Shama 90,855.15 3 Sefwi Ankotombra 23,299.76 4 Tarkwa 25,747.43 5 Wassa East 18,449.50 251,924.94

333. We could not confirm validity of the payments and therefore recommended that the authorising and approving officials should be surcharged with the amounts paid for their recklessness.

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APPENDIX A Submission of annual financial statements No. Assembly Capital Status L.I. Audited up to Arrears Ashanti Region 1 Adansi North Fomena District 1758 2015 Nil 2 Adansi South New Adubiase District 1752 2015 " 3 Afigya Kwabre Kodie District 1856 2015 " 4 Ahafo Ano North Tepa District 1402 2015 " 5 Ahafo Ano South Mankraso District 1401 2015 " 6 Amansie Central Jacobu District 1774 2015 " 7 Amansie West Manso Nkwanta District 1403 2015 " 8 Asante Akim Central Konongo Municipal 2056 2015 " 9 Asante Akim North Agogo District 2057 2015 " 10 Asante Akim South Juaso District 1409 2015 " 11 Asokore Mampong Asokore Municipal 2055 2015 " 12 Atwima Kwanwoma Foase District 1853 2015 " 13 Atwima Mponua Nyinahin District 1785 2015 " 14 Atwima Nwabiagya Nkawie District 1738 2015 " 15 Bekwai Bekwai Municipal 1906 2015 " 16 Bosome Freho Asiwa District 1852 2015 " 17 Bosomtwe Kuntananse District 1922 2015 " 18 Ejisu Juaben Ejisu Municipal 1890 2015 " 19 Ejura Sekyedumase Ejura Municipal 2098 2015 " 20 Kumasi Metro Kumasi Metro 2059 2015 " 21 Kwabre East Mamponteng District 1894 2015 " 22 Mampong Mampong Municipal 1908 2015 " 23 Obuasi Obuasi Municipal 1795 2015 " 24 Offinso Municipal Offinso Municipal 1909 2015 " 25 Offinso North Akumadan District 1856 2015 " 26 Sekyere Affram Plains Drobonso District 2058 2015 " 27 Sekyere Central Nsuta District 1841 2015 " 28 Sekyere East Effiduase District 1900 2015 " 29 Sekyere Kumawu Kumawu District 2060 2015 " 30 Sekyere South Agona District 1898 2015 "

Brong Ahafo Region 1 Asunafo North Goaso Municipal 1873 2015 Nil 2 Asunafo South Kukuom District 1773 2015 " 3 Asutifi North Kenyasi District 2093 2015 " 4 Asutifi South Hwidiem District 2054 2015 " 5 Atebubu-Amanten Atebubu District 1770 2015 " 6 Banda Banda Ahenkro District 2092 2015 " 7 Berekum Berekum Municipal 1874 2015 " 8 Dormaa Central Dormaa Ahenkro Municipal 2098 2045 " 9 Dormaa East Wamfie District 1851 2015 " 10 Dormaa West Nkrankwanta District 2094 2015 " 11 Jaman North Sampa District 1779 2015 " 12 Jaman South Drobo District 1777 2015 " 13 Kintampo Kintampo Municipal 1871 2015 " 14 Kintampo South Jema District 1781 2015 " 15 Nkoranza North Busunya District 1844 2015 " 16 Nkoranza South Nkoranza Municipal 2089 2015 " 17 Pru Yeji District 1778 2015 " 18 Sene East Kajaji District 2091 2015 " APPENDIX A contd. Submission of annual financial statements No. Assembly Capital Status L.I. Audited up to Arrears Brong Ahafo Region contd. 19 Sene West Kwame Danso District 2088 2015 " 20 Sunyani Sunyani Municipal 1924 2015 " 21 Sunyani West Odumase District 1881 2015 " 22 Tain Nsawkaw District 2090 2015 " 23 Tano North Duayaw Nkwanta District 1754 2015 " 24 Tano South Bechem District 1755 2015 " 25 Techiman Techiman Municipal 2096 2015 " 26 Techiman North Tuobodom District 2095 2015 " 27 Wenchi Wenchi Municipal 1876 2015 "

Central Region 1 Abura/Asebu/Kwamankese Abura Dunkwa District 1381 2015 Nil 2 Agona East Nsaba District 1921 1 year 3 Agona West Agona Swedru Municipal 1920 2015 Nil 4 Ajumako-Enyan-Essiam Ajumako District 1383 2015 " 5 Asikuma Odoben Brakwa Breman Asikuma District 1378 2015 " 6 Assin North Assin Foso Municipal 1859 2015 " 7 Assin South Nsuem-Kyekyewere District 1760 2015 " 8 Awutu Senya Winneba District 2024 2015 " 9 Awutu Senya East Kasoa Municipal 2025 2015 " 10 Cape Coast Cape Coast Metro 1927 2015 " 11 Effutu Ewutu Breku Municipal 1860 2015 " 12 Ekumfi Essarkyir District 2027 2015 " 13 Gomoa East Afranse District 1883 2015 " 14 Gomoa West Apam District 1921 2015 " 15 Komenda/Edina/Eguafo/Abirem Elmina Municipal 1857 2015 " 16 Mfantseman Saltpond Municipal 2026 2015 " 17 Twifo Ati-Morkwa Twifo Praso District 2023 2015 " 18 Hemang Lower Denkyira Hemang District 2022 2015 " 19 Upper Denkyira East Dunkwa on Offin Municipal 1877 2015 " 20 Upper Denkyira West Diaso District 1848 2015 "

Eastern Region 1 Akuapem North Akropong Municipal 2041 1 year 2 Akuapem South Aburi District 2040 1 year 3 Akyemasa Akyem Ofoase District 19190 2015 Nil 4 Asuogyaman Atimpoku District 1430 2015 " 5 Atiwa Kwabeng District 1784 2015 " 6 Ayensuano Coaltar District 2052 2015 " 7 Birim Central Akim Oda Municipal 1863 2015 " 8 Birim North New Abirem District 1923 2015 " 9 Birim South Akyem Swedru District 1850 2015 " 10 Denkyembour Akwatia District 2042 2015 " 11 East Akim Kibi Municipal 1878 2015 " 12 Fanteakwa Begoro District 1411 2015 " 13 Kwaebibirim Kade District 2043 2015 " 14 Kwahu Affram Plains North Donkorkrom District 2044 1 year APPENDIX A Contd. Submission of annual financial statements No. Assembly Capital Status L.I. Audited up to Arrears Eastern Region Contd. 15 Kwahu Affram Plains South Tease District 2045 2015 Nil 16 Kwahu East Abetifi District 1839 2015 " 18 Kwahu West Nkawkaw Municipal 1870 1 year 17 Kwahu South Mpraeso District 1740 2015 " 19 Lower Manya Krobo Odumase Krobo Municipal 2046 2015 Nil 20 New Juaben Koforidua Municipal 1426 2015 " 21 Nsawam/Adoagyiri Nsawam Municipal 2047 2015 " 22 Suhum/Kraboa/Coaltar Suhum Municipal 2048 2015 " 23 Upper Manya Krobo Asesewa District 1842 2015 " 24 Upper West Akim Adeiso District 2049 2015 " 25 West Akim Asamankese Municipal 2050 1 year 26 Yilo Krobo Somanya Municipal 2051 2015 Nil

Greater Accra Region 1 Accra Accra Metro 2034 2015 Nil 2 Ada East Ada District 2 029 2015 " 3 Ada West Sege District 2028 2015 " 4 Adenta Adenta Municipal 1888 2015 " 5 Ashaiman Ashaiman Municipal 1889 2015 " 6 Ga Central Sowutuom Municipal 2036 2015 " 7 Ga East Abokobi Municipal 1864 1 year 8 Ga South Weija Municipal 2037 2015 " 9 Ga West Amasaman Municipal 1858 2015 " 10 Kpone Katamanso Kpone Municipal 2031 2015 " 11 La Dade-Kotopon La Municipal 2038 1 year 12 La Nkwatanang Madina Madina Municipal 2030 2015 " 13 Lejokuku-Krowor Teshie-Nungua Municipal 1865 2015 " 14 Ningo/Prampram Prampram District 2035 2015 " 15 Shai/Osudoku Dodowa District 2039 2015 " 16 Tema Tema Metro 2033 2015 "

Northern Region 1 Bole Bole District 1786 2015 Nil 2 Bunkpurugu/Yunyoo Bunkpurugu District 1748 2015 " 3 Central Gonja Buipe District 1750 2015 " 4 Chereponi Chereponi District 1854 1 year 5 East Gonja Salaga District 1938 2015 Nil 6 East Mamprusi Gambaga District 1776 2015 " 7 Gushiegu Gushiegu District 1783 2015 " 8 Karaga Karaga District 1787 2015 " 9 Kpandai Kpandai District 1845 2015 " 10 Kumbungu Kumbungu District 2062 2015 " 11 Mamprugu-Moagduri Kubore District 2063 2015 " 12 Mion Mion District 2064 2015 " 13 Nanumba North Bimbilla District 1754 2015 " 14 Nanumba South Wulensi District 1763 2015 " 15 North Gonja Daboya District 2065 2015 " 16 Saboba Saboba District 1904 2015 " APPENDIX A Contd. No. Assembly Capital Status L.I. Audited up to Arrears Northern Region Contd. 17 Sagnerigu Sagnerigu District 2066 2015 " 18 Savelugu/Nanton Savelugu Municipal 2071 1 year 19 Sawla/Tuna/Kalba Sawla District 1768 2015 Nil 20 Tamale Tamale Metro 2068 2015 " 21 Tatale Sanguli Tatale District 2067 2015 " 22 Tolon Tolon District 2142 2015 " 23 West Gonja Damongo District 2069 2015 " 24 West Mamprusi Walewale District 2061 2015 " 25 Yendi Yendi Municipal 2070 2015 " 26 Zabzugu Zabzugu District 2053 2015 "

Upper East Region 1 Bawku Bawku Municipal 1442 2015 Nil 2 Bawku West Zebilla District 2107 2015 " 3 Binduri Binduri District 2108 2015 " 4 Bolga Bolgatanga Municipal 2103 2015 " 5 Bongo Bongo District 1447 2015 " 6 Builsa North Sandema District 1895 2015 " 7 Builsa South Fumbisi District 2105 2015 " 8 Garu Tempane Garu District 1797 2015 " 9 Kassena Nankana East Navrongo Municipal 1769 2015 " 10 Kassena Nankana West Paga District 2106 2015 " 11 Nabdam Nangodi District 2104 2015 " 12 Pusiga Pusiga District 2110 2015 " 13 Talensi Tongo District 2148 2015 "

Upper West Region No. Assembly Capital Status L.I. Audited up to Arrears 1 Daffiama-Bussie-Issa Issa District 2100 2015 2 Jirapa Jirapa District 1902 2015 " 3 Lambussie-Karni Lambussie District 1849 2015 " 4 Lawra Lawra District 2099 2015 " 5 Nadowli Kaleo Nadowli District 2101 2015 " 6 Nandom Nandom District 2102 2015 " 7 Sissala East Tumu District 1766 2015 " 8 Sissala West Gowllu District 1771 2015 " 9 Wa East Fumsi District 1800 2015 " 10 Wa Wa Municipal 1751 2015 " 11 Wa West Wechau District 1746 2015 "

Volta Region 1 Adaklu Adaklu District 2085 1 year 2 Afadzeto South Ve-Golokwati District 2079 2015 Nil 3 Agortime-Ziope Kpetoe District 2080 2015 " 4 Akatsi North Ave Dakpa District 2082 2015 " 5 Akatsi South Akatsi District 2086 2015 " 6 Biakoye Ahenkro District 1887 2015 " APPENDIX A Contd. Submission of annual financial statements No. Assembly Capital Status L.I. Audited up to Arrears Volta Region Contd. 7 Central Tongu Adidome District 2077 2015 " 8 Ho Ho Municipal 2074 2015 " 9 Ho West Dzolokpuita District 2083 2015 " 10 Hohoe Hohoe Municipal 2072 2015 " 11 Jasikan Jasikan District 1901 2015 " Kadjebi Kadjebi District 1465 2015 " 13 Keta Keta Municipal 1886 2015 " 14 Ketu North Dzodze District 1897 2015 " 15 Ketu South Denu Municipal 2073 2015 " 16 Kpando Kpando Municipal 1755 2015 " 17 Krachi East Dambai District 2084 2015 " 18 Krachi West Kete Krachi District 1843 2015 " 19 Krachi Ntsumuru Chinderi District 2078 2015 " 20 Nkwanta North Kpassa District 1846 2015 " 21 Nkwanta South Nkwanta District 2081 2015 " 22 North Dayi Amfoega District 1892 2015 " 23 North Tongu Battor Dugame District 2076 2015 " 24 South Dayi Kpeve District 1753 1 year 25 South Tongu Sogakope District 1466 2015 "

Western Region 1 Ahanta West Agona Nkwanta District 1395 2015 Nil 2 Amenfi Central Manso Amenfi District 1757 1 year 3 Amenfi East Wassa Akropong District 2017 " 4 Amenfi West Asankragua District 2014 2015 Nil 5 Aowin Enchi District 2013 2015 " 6 Bia East Adabokrom District 1387 2015 " 7 Bia West Essam-Dabiso District 2021 2015 " 8 Bibiani/Anhwiaso Bibiani District 1918 2015 " 9 Bodi Bodi District 1394 1 year 10 Ellembele Nkroful District 2020 2015 Nil 11 Jomoro Half Assini District 2019 2015 " 12 Juaboso Juaboso District 1917 2015 " 13 Mpohor Mpohor District 1840 2015 " 14 Nzema East Axim Municipal 1884 2015 " 15 Prestea-Huni Valley Bogoso District 2015 2015 " 16 Sefwi Akontombra Sefwi Akontombra District 1928 2015 " 17 Sefwi Wiawso Sefwi Wiawso Municipal 1882 2015 " 18 Sekondi/Takoradi Takoradi Metro 2016 2015 " 19 Shama Shama District 1886 2015 " 20 Suaman Enchi District 2012 2015 " 21 Tarkwa-Nsuaem Tarkwa District 2011 2015 " 22 Wassa East Daboase District 2018 2015 " APPENDIX B Total Income - 2013 to 2015 No. Assembly 2013 2014 2015 Ashanti Region 1 Adansi North 2,630,131.48 2,214,351.90 4,186,664.64 2 Adansi South 2,344,708.13 2,811,530.74 4,217,297.55 3 Afigya Kwabre 2,487,500.09 3,726,937.11 5,426,001.94 4 Ahafo Ano North 1,480,849.11 2,580,402.30 4,622,833.58 5 Ahafo Ano South 1,741,611.01 3,295,580.23 3,606,783.68 6 Amansie Central 2,348,216.26 2,509,242.42 4,143,633.79 7 Amansie West 2,499,513.66 3,963,721.82 4,921,661.14 8 Asante Akim Central 2,232,049.92 3,151,602.48 2,979,745.57 9 Asante Akim North 988,302.68 1,901,770.74 4,327,569.49 10 Asante Akim South 2,277,203.55 2,117,492.99 4,577,687.30 11 Asokore Mampong 2,265,008.11 3,844,460.34 5,399,542.91 12 Atwima Kwanwoma 2,839,223.24 4,854,108.15 3,325,675.80 13 Atwima Mponua 2,309,206.58 3,857,746.63 3,822,534.26 14 Atwima Nwabiagya 4,130,140.84 4,582,975.15 3,835,802.33 15 Bekwai 5,412,216.85 6,850,266.51 6,735,332.62 16 Bosome Freho 1,639,945.00 2,727,222.49 3,508,596.51 17 Bosomtwe 2,165,424.57 2,894,288.96 4,159,859.15 18 Ejisu Juaben 5,192,716.34 6,250,943.44 9,423,181.24 19 Ejura Sekyedumase 2,780,423.64 4,132,403.80 7,030,713.79 20 Kumasi Metro 42,440,559.26 53,763,969.23 53,807,301.06 21 Kwabre East 2,939,746.68 3,048,195.25 4,343,665.58 22 Mampong 3,852,936.68 3,928,166.74 6,089,916.48 23 Obuasi 6,480,885.57 6,569,887.14 8,028,267.27 24 Offinso North 2,722,139.00 4,262,031.63 4,913,242.57 25 Offinso South 4,283,299.59 4,160,024.82 5,043,284.28 26 Sekyere Affram Plains 1,776,865.11 2,329,203.10 3,636,009.55 27 Sekyere Central 2,244,349.25 2,907,838.97 4,899,815.88 28 Sekyere East 2,579,389.52 3,849,896.27 3,785,804.38 29 Sekyere Kumawu 2,343,598.95 3,000,409.84 3,253,839.25 30 Sekyere South 2,839,717.42 3,206,294.51 4,946,416.34 Total 124,267,878.09 159,292,965.70 192,998,679.93

Brong Ahafo 1 Asunafo North 4,582,217.50 5,297,481.21 7,908,366.11 2 Asunafo South 3,763,115.19 3,764,892.69 4,839,761.36 3 Asutifi North 3,809,398.70 3,809,398.61 4,866,949.18 4 Asutifi South 1,357,876.68 1,860,080.77 4,578,925.09 5 Atebubu-Amanten 3,404,111.82 5,793,759.13 5,784,922.62 6 Banda 1,437,083.32 3,372,997.86 7 Berekum 3,848,999.28 4,750,857.68 7,769,227.98 8 Dormaa Central 4,167,648.36 4,556,266.92 5,910,571.71 9 Dormaa East 2,369,799.20 3,148,047.58 3,984,317.33 10 Dormaa West 1,699,554.23 2,883,596.16 4,105,829.47 11 Jaman North 2,258,499.49 2,530,949.38 3,562,288.66 12 Jaman South 3,433,280.32 3,824,235.57 4,553,118.36 13 Kintampo 13,995,163.35 18,021,263.76 6,478,356.85 14 Kintampo South 2,767,242.53 3,236,397.73 5,006,110.41 APPENDIX B Contd. Total Income - 2013 to 2015 No. Assembly 2013 2014 2015 Brong Ahafo contd. 15 Nkoranza North 2,941,331.16 3,128,873.30 4,248,164.11 16 Nkoranza South 3,483,404.76 4,156,146.94 5,606,931.20 17 Pru 4,533,893.94 5,572,564.58 6,198,950.72 18 Sene East 2,273,551.67 2,987,434.74 4,211,527.50 19 Sene West 4,173,915.90 4,444,884.55 20 Sunyani 7,006,938.55 8,048,227.54 8,304,208.58 21 Sunyani West 4,010,775.05 5,452,151.40 5,192,980.50 22 Tain 3,163,370.55 3,902,329.90 5,321,071.76 23 Tano North 2,450,895.25 3,301,884.22 3,727,938.96 24 Tano South 3,500,727.11 4,179,139.53 5,868,886.21 25 Techiman 6,261,472.58 9,072,963.18 10,357,789.48 26 Techiman North 1,725,587.89 3,031,462.58 3,457,505.94 27 Wenchi 4,609,018.93 4,760,768.51 6,332,415.04 Total 125,247,103.51 125,245,089.51 145,994,997.54

Central 1 Abura/Asebu/Kwamankese 2111877.39 2,727,671.35 2 Agona East 1,899,419.44 3,660,384.93 3 Agona West 4,644,254.84 4,807,005.49 5,120,291.97 4 Ajumako-Enyan-Essiam 2,224,754.37 3,440,378.93 3,260,230.95 5 Asikuma Odoben Brakwa 3,200,551.90 3,985,917.08 4,814,831.41 6 Assin North 3,901,081.97 7,101,538.18 8,673,233.23 7 Assin South 1,744,379.63 2,156,688.47 5,993,961.12 8 Awutu Senya 1,915,521.78 2,912,168.39 5,314,866.46 9 Awutu Senya East 2,442,836.36 2,441,792.40 5,678,905.01 10 Cape Coast 2,657,873.58 6,004,080.70 7,692,742.82 11 Effutu 3,866,412.89 4,006,476.26 6,134,940.82 12 Ekumfi 1,501,396.69 1,596,749.94 3,352,582.79 13 Gomoa East 2,664,308.96 2,263,086.75 4,322,842.94 14 Gomoa West 2,177,977.92 3,376,749.81 4,288,755.51 15 Komenda/Edina/Eguafo/Abirem 3,175,034.80 4697950.49 2,985,055.26 16 Mfantseman 5,670,535.30 5,740,804.09 3,802,849.88 17 Twifo Ati-Morkwa 1,626,779.02 4,179,404.30 3,765,574.26 18 Hemang Lower Denkyira 669,665.51 1,890,356.15 3,040,457.89 19 Upper Denkyira East 2,004,918.33 4,430,680.27 5,251,975.70 20 Upper Denkyira West 2,286,319.95 4,379,667.47 5,910,760.22 Total 50,274,023.24 75,183,757.49 92,132,529.59

Eastern 1 Akuapem North 2,830,833.34 3,517,594.29 2 Akuapem South 828,279.27 1,912,566.30 3 Akyemasa 3,010,577.50 4,811,266.48 4 Asuogyaman 2,888,371.13 3,538,681.16 4,327,180.56 5 Atiwa 3,387,525.81 4,031,470.63 5,461,297.32 6 Ayensuano 1,377,298.00 1,241,603.24 2,630,723.19 APPENDIX B Contd. Total Income - 2013 to 2015 No. Assembly 2013 2014 2015 Eastern 7 Birim Central 3,527,714.32 4,520,465.11 6,337,763.61 8 Birim North 2,513,896.88 2,942,081.08 3,260,094.15 9 Birim South 2,427,529.93 2,709,429.21 3,541,281.56 10 Denkyembour 2,126,390.78 2,711,554.95 3,572,739.49 11 East Akim 3,583,696.15 6,010,380.03 6,791,558.51 12 Fanteakwa 2,893,428.52 2,685,579.42 4,606,989.67 13 Kwaebibirim 2,407,866.35 3,743,338.30 3,809,218.92 14 Kwahu Affram Plains North 14,591,421.73 14,991,302.40 15 Kwahu Affram Plains South 1,970,093.73 2,614,047.24 3,386,778.03 16 Kwahu East 2,749,839.41 4,223,334.59 17 Kwahu South 2,018,155.57 3,166,323.47 3,716,814.43 18 Kwahu West 3,708,400.73 19 Lower Manya Krobo 2,345,365.75 167,516.09 8,845,257.83 20 New Juaben 5,901,955.67 6,288,332.04 10,666,756.11 21 Nsawam/Adoagyiri 5,028,039.99 2,823,174.09 22 Suhum 2,335,109.35 1,889,627.90 3,669,306.77 23 Upper Manya Krobo 2,247,988.77 2,026,920.52 3,697,829.27 24 Upper West Akim 1,525,518.72 2,222,133.86 3,661,279.62 25 West Akim 7,259,280.84 7,485,529.51 26 Yilo Krobo 2,706,103.96 3,925,166.99 5,936,194.20 Total 73,693,824.57 98,838,501.37 99,776,838.40

Greater Accra 1 Accra 44,835,366.48 63,165,338.81 89,746,372.23 2 Ada East 1,742,861.62 2,050,709.06 4,611,520.76 3 Ada West 1,847,502.38 2,905,977.35 3,882,015.06 4 Adenta 4,273,811.35 6,819,531.78 10,024,704.56 5 Ashaiman 5,133,008.68 7,943,110.06 10,330,504.04 6 Ga Central 2,756,852.58 3,781,169.95 7,974,626.67 7 Ga East 7,491,866.00 4,883,539.56 8 Ga South 5,892,763.64 5,795,720.16 15,336,082.55 9 Ga West 4,322,194.22 5,688,948.29 8,692,366.32 10 Kpone Katamanso 3,371,579.04 5,398,802.96 9,494,292.23 11 La Dade-Kotopon 3,904,016.20 6,603,728.49 12 La Nkwatanang Madina 3,327,026.41 4,888,247.00 6,678,661.56 13 Lejokuku-Krowor 6,676,033.60 9,984,746.63 11,670,903.71 14 Ningo/Prampram 2,221,590.16 3,031,068.71 4,975,565.20 15 Shai/Osudoku 3,495,615.57 4,126,905.20 4,866,781.58 16 Tema 25,071,197.37 19,828,534.77 34,303,950.97 Total 126,363,285.30 156,896,078.78 222,588,347.44 APPENDIX B Contd. Total Income - 2013 to 2015 No. Assembly 2013 2014 2015 Northern 1 Bole 3,821,912.01 8,184,879.68 9,031,751.89 2 Bunkpurugu/Yunyoo 3,769,428.29 3,698,703.23 4,561,186.25 3 Central Gonja 656,886.12 2,869,253.13 5,610,940.86 4 Chereponi 3,590,356.83 3,316,020.69 5 East Gonja 5,659,103.63 7,251,733.77 6,961,079.69 6 East Mamprusi 3,568,566.06 5,110,592.86 6,726,383.79 7 Gushiegu 3,497,602.82 4338012.06 5,170,654.37 8 Karaga 2,869,977.80 3,240,611.50 3,622,505.16 9 Kpandai 4,557,938.34 6,842,028.70 5,107,193.09 10 Kumbungu 1,428,763.59 1,844,490.87 2,782,027.80 11 Mamprugu-Moagduri 1,861,310.30 2,054,566.89 1,184,691.35 12 Mion 1,594,128.06 1,971,134.09 3,645,681.26 13 Nanumba North 1,494,039.82 9,624,344.05 8,987,416.12 14 Nanumba South 3,209,123.50 5,829,265.88 6,575,594.15 15 North Gonja 1,687,071.18 3,011,591.37 4,421,488.80 16 Saboba 3,003,509.84 4,449,102.49 5,460,365.18 17 Sagnerigu 1,783,652.50 2,640,474.31 3,747,727.05 18 Savelugu/Nanton 2,730,262.69 3,358,995.44 19 Sawla/Tuna/Kalba 3,621,524.41 4,715,689.78 4,509,360.90 20 Tamale 7,637,085.70 12,545,590.99 17,023,482.09 21 Tatale Sanguli 3,454,911.99 3,613,892.55 3,065,297.23 22 Tolon 2,815,804.74 3,460,490.57 4,991,023.39 23 West Gonja 2,181,909.94 4,040,240.75 24 West Mamprusi 3,367,705.14 3,720,185.63 6,176,982.90 25 Yendi 4,897,332.05 4,990,170.87 6,312,497.42 26 Zabzugu 2,160,787.60 4,310,095.48 3,213,364.87 Total 80,920,694.95 116,991,916.88 132,928,936.36

Upper East 1 Bawku 5,088,093.75 4,983,236.74 5,924,888.40 2 Bawku West 3,400,964.01 4,810,770.97 5,718,198.72 3 Binduri 1,808,775.05 2,991,586.42 4,467,572.19 4 Bolga 6,367,312.07 8,782,635.25 8,617,912.48 5 Bongo 3,516,682.79 5,666,023.34 4,959,791.06 6 Builsa North 3,599,702.77 3,806,753.74 7 Builsa South 1,533,345.02 2,148,130.82 2,606,082.90 8 Garu Tempane 6,503,313.80 6,520,661.70 6,860,645.35 9 Kassena Nankana East 3,823,396.42 6,871,840.34 7,233,403.27 10 Kassena Nankana West 3,946,960.29 6,020,644.63 5,838,835.55 11 Nabdam 2,188,824.01 2,038,379.00 2,960,174.24 12 Pusiga 2,002,128.91 3,910,437.63 4,693,905.92 13 Talensi 2,284,328.07 4,739,363.19 4,391,207.02 Total 42,464,124.19 56,562,751.10 68,079,370.84 APPENDIX B Contd. Total Income - 2013 to 2015 No. Assembly 2013 2014 2015 Upper West 1 Daffiama-Bussie-Issa 1,497,838.34 2,287,289.33 3,443,987.22 2 Jirapa 3,366,882.16 3,870,943.17 4,520,870.44 3 Lambussie-Karni 2,505,497.07 3,881,891.13 5,898,551.54 4 Lawra 4,134,957.31 4,055,778.57 4,446,498.32 5 Nadowli Kaleo 5,094,486.48 5,364,982.32 7,512,244.90 6 Nandom 1,749,826.04 4,108,638.85 4,131,437.76 7 Sissala East 3,910,577.10 5,847,027.09 6,305,211.98 8 Sissala West 2,611,420.79 3,887,565.88 4,431,928.85 9 Wa East 3,775,763.95 4,972,898.22 8,522,386.42 10 Wa 7,911,189.07 10,223,981.51 9,497,430.36 11 Wa West 4,510,911.11 7,212,711.73 9,923,686.22 Total 41,069,349.42 55,713,707.80 68,634,234.01

Volta 1 Adaklu 1,039,788.31 2 Afadzeto South 1,458,405.97 2,133,777.42 3,069,859.40 3 Agortime-Ziope 1,810,608.41 2,896,615.70 3,212,365.20 4 Akatsi North 1,281,459.20 2,631,828.37 3,811,526.65 5 Akatsi South 2,154,992.00 2,513,522.83 3,736,305.47 6 Biakoye 1,082,650.28 2,007,336.59 3,507,420.85 7 Central Tongu 2,335,291.43 2,897,978.78 3,805,697.21 8 Ho 4,057,292.33 8,393,519.76 7,581,030.80 9 Ho West 1,406,326.78 2,260,588.13 3,526,245.46 10 Hohoe 3,751,609.23 4,725,947.07 6,807,140.49 11 Jasikan 2,890,515.24 2,970,920.58 3,418,810.45 12 Kadjebi 1,637,161.92 2,466,428.15 2,759,070.89 13 Keta 4,587,902.45 7,814,582.80 14 Ketu North 1,913,212.88 2,485,227.35 6,327,809.22 15 Ketu South 3,014,688.70 5,048,800.49 5,661,512.04 16 Kpando 1,593,887.05 3,123,382.27 3,167,425.64 17 Krachi East 2,676,936.39 3,386,123.85 3,401,202.12 18 Krachi West 1,525,255.66 2,989,802.90 3,661,686.03 19 Krachi Ntsumuru 1,862,866.23 2,324,343.55 2,912,320.15 20 Nkwanta North 2,702,004.26 2,736,816.86 3,546,056.07 21 Nkwanta South 2,808,632.67 2,144,903.49 4,590,875.75 22 North Dayi 1,140,635.47 2,362,778.37 3,093,219.91 23 North Tongu 1,621,280.78 2,045,298.32 3,970,808.92 24 South Dayi 4,739,829.21 2,723,793.44 25 South Tongu 3,166,239.75 3,885,026.68 4,281,873.98 Total 58,259,472.60 71,154,760.95 97,664,845.50

APPENDIX B Contd. Total Income - 2013 to 2015 No. Assembly 2013 2014 2015 Western 1 Ahanta West 3,614,532.10 4,917,928.56 5,447,737.78 2 Amenfi Central 901,001.96 2,096,368.25 3 Amenfi East 1,774,253.11 3,923,659.58 4 Amenfi West 1,981,842.86 2,691,922.39 4,680,998.68 5 Aowin 1,963,884.63 2,475,500.44 3,966,301.10 6 Bia East 1,955,412.65 2,092,859.24 4,229,989.85 7 Bia West 2,277,598.16 3,919,969.04 3,815,170.84 8 Bibiani/Anhwiaso 3,529,453.20 4,625,581.52 5,238,372.41 9 Bodi 775,683.08 1,637,091.22 10 Ellembele 2,615,906.05 8,301,797.14 6,529,700.51 11 Jomoro 2,086,015.35 3,222,520.97 4,051,860.90 12 Juaboso 1,228,471.60 2,305,611.03 3,262,888.81 13 Mpohor 1,444,754.17 2,320,590.51 3,861,028.76 14 Nzema East 2,620,698.63 2,913,733.52 2,941,148.54 15 Prestea-Huni Valley 3,507,300.63 7,180,554.77 6,141,051.83 16 Sefwi Akontombra 1,850,901.09 2,374,181.23 3,392,508.20 17 Sefwi Wiawso 1,804,592.86 3,749,716.40 3,695,101.34 18 Sekondi/Takoradi 18,798,153.34 20,349,025.21 22,541,563.76 19 Shama 2,504,972.55 4,276,121.18 4,544,179.81 20 Suaman 1,227,932.15 1,690,609.55 3,077,493.15 21 Tarkwa-Nsuaem 4,057,469.79 8,186,268.92 10,230,922.82 22 Wassa East 1,743,840.61 3,401,426.75 5,812,599.60 Total 64,264,670.57 98,653,037.42 107,460,618.69

SUMMARY No. Region 2013 2014 2015 1 Ashanti 124,267,878.09 159,292,965.70 192,998,679.93 2 Brong Ahafo 125,247,103.51 125,245,089.51 145,994,997.54 3 Central 50,274,023.24 75,183,757.49 92,132,529.59 4 Eastern 73,693,824.57 98,838,501.37 99,776,838.40 5 Greater Accra 2,167.00 156,896,078.78 222,588,347.44 6 Northern 80,920,694.95 116,991,916.88 132,928,936.36 7 Upper East 42,464,124.19 56,562,751.10 68,079,370.84 8 Upper West 41,069,349.42 55,713,707.80 68,634,234.01 9 Volta 58,259,472.60 71,154,760.95 97,664,845.50 10 Western 64,264,670.57 98,653,037.42 107,460,618.69 Total 660,463,308.14 1,014,532,567.00 1,228,259,398.30 APPENDIX C IGF Performance - 2013 to 2015 No. Assembly 2013 2014 2015 Ashanti Region 1 Adansi North 199,542.89 232,002.11 406,332.67 2 Adansi South 283,827.86 447,788.10 569,180.28 3 Afigya Kwabre 519,920.60 696,515.68 894,412.17 4 Ahafo Ano North 298,110.54 292,333.58 362,241.64 5 Ahafo Ano South 204,173.98 424,131.10 712,251.55 6 Amansie Central 265,222.79 338,767.96 537,770.18 7 Amansie West 308,818.03 936,207.74 1,284,115.08 8 Asante Akim Central 419,753.60 621,417.66 791,820.27 9 Asante Akim North 233,926.47 287,787.82 347,848.44 10 Asante Akim South 186,094.55 168,610.03 479,045.06 11 Asokore Mampong 531,738.81 969,593.13 811,598.50 12 Atwima Kwanwoma 367,024.49 491,510.76 513,039.64 13 Atwima Mponua 189,230.02 365,409.94 416,045.72 14 Atwima Nwabiagya 449,104.43 557,303.24 739,780.96 15 Bekwai 1,081,503.38 571,408.61 703,751.40 16 Bosome Freho 116,814.34 123,891.52 234,033.73 17 Bosomtwe 227,246.66 244,803.11 344,421.25 18 Ejisu Juaben 769,576.59 1,350,249.16 1,402,412.68 19 Ejura Sekyedumase 347,961.65 479,965.41 754,802.68 20 Kumasi Metro 13,431,250.50 20,124,918.25 24,207,201.20 21 Kwabre East 507,204.55 680,395.65 774,121.04 22 Mampong 307,100.69 457,954.72 606,164.24 23 Obuasi 2,043,707.59 2,431,771.15 2,765,840.40 24 Offinso North 188,529.11 310,767.10 457,073.42 25 Offinso 330,115.11 450,171.12 351,034.25 26 Sekyere Affram Plains 39,815.30 82,410.78 71,592.30 27 Sekyere Central 225,733.46 242,077.87 302,803.86 28 Sekyere East 230,161.76 282,281.10 350,519.00 29 Sekyere Kumawu 263,552.54 284,601.76 277,170.41 30 Sekyere South 437,393.45 509,687.02 685,316.28 Total 25,004,155.74 35,456,733.18 43,153,740.30

Brong Ahafo 1 Asunafo North 463,507.05 580,342.45 944,167.10 2 Asunafo South 222,712.80 292,122.68 257,349.10 3 Asutifi North 120,534.51 1,116,857.52 1,580,329.90 4 Asutifi South 132,532.51 181,466.55 322,217.35 5 Atebubu-Amanten 422,651.75 847,320.00 854,459.81 6 Banda 77,390.40 364,586.15 7 Berekum 337,987.60 600,443.98 749,801.38 8 Dormaa Central 231,527.36 516,124.58 467,901.29 9 Dormaa East 99,788.21 159,022.20 195,959.28 10 Dormaa West 60,050.89 125,435.63 154,352.97 11 Jaman North 248,277.84 229,395.68 281,691.00 12 Jaman South 186,681.31 183,468.48 258,125.11 13 Kintampo 375,042.20 731,766.90 745,102.10 14 Kintampo South 190,789.72 163,775.78 200,255.71 APPENDIX C contd. IGF Performance - 2013 to 2015 No. Assembly 2013 2014 2015 Brong Ahafo 15 Nkoranza North 149,949.35 176,196.45 149,275.04 16 Nkoranza South 228,966.42 385,260.23 339,197.56 17 Pru 284,636.13 304,386.75 364,911.70 18 Sene East 142,477.57 187,275.10 209,056.58 19 Sene West 255,987.77 347,239.01 20 Sunyani 885,345.49 1,356,818.61 1,312,505.24 21 Sunyani West 279,774.16 506,710.05 348,913.78 22 Tain 103,153.48 133,297.78 528,691.97 23 Tano North 162,798.16 212,053.99 237,035.66 24 Tano South 172,858.41 246,520.79 268,246.84 25 Techiman 880,084.09 1,593,499.37 2,003,104.65 26 Techiman North 99,741.76 155,980.70 137,183.01 27 Wenchi 285,767.11 385,460.17 459,087.28 Total 11,626,990.19 14,082,761.57 12,531,205.67

Central 1 Abura/Asebu/Kwamankese 100,057.15 151649.55 124,778.74 2 Agona East 123,672.86 514,278.90 3 Agona West 951,305.21 1,276,436.03 1,351,002.09 4 Ajumako-Enyan-Essiam 205,410.62 144,105.29 245,382.47 5 Asikuma Odoben Brakwa 160,737.83 224,113.15 278,900.01 6 Assin North 374,944.91 452,173.52 492,789.94 7 Assin South 95,319.46 144,623.14 167,255.95 8 Awutu Senya 375,156.45 338,362.67 412,449.99 9 Awutu Senya East 1,131,425.43 1,460,270.63 2,245,077.01 10 Cape Coast 781,717.05 1,316,296.62 1,621,067.08 11 Effutu 342,110.98 532,460.06 526,967.79 12 Ekumfi 88,755.57 158,727.53 70,781.60 13 Gomoa East 254,537.83 300,603.98 408,075.96 14 Gomoa West 182,577.51 291,612.80 337,226.97 15 Komenda/Edina/Eguafo/Abirem 355,487.29 405403.56 453,729.00 16 Mfantseman 750,179.96 868,402.80 1,034,531.12 17 Twifo Ati-Morkwa 527,479.91 393,801.17 387,923.60 18 Hemang Lower Denkyira 122,388.65 195,297.36 174,113.41 19 Upper Denkyira East 444,407.27 514,278.90 614,982.68 20 Upper Denkyira West 258,820.00 332,578.97 873,173.90 Total 7,626,491.94 10,015,476.63 11,820,209.31

Eastern 1 Akuapem North 428,064.96 524,707.74 2 Akuapem South 234,981.70 371,329.83 3 Akyemasa 148,058.35 184,755.93 4 Asuogyaman 589,909.25 652,194.10 575,533.63 5 Atiwa 471,141.49 459,873.75 500,413.97 6 Ayensuano 216,829.70 333,687.00 402,434.11 7 Birim Central 634,371.54 882,771.73 976,166.73 APPENDIX C contd. IGF Performance - 2013 to 2015 No. Assembly 2013 2014 2015 Eastern 8 Birim North 351,179.13 301,851.89 587,178.35 9 Birim South 228,801.80 287,867.44 352,948.50 10 Denkyembour 127,039.13 146,931.74 208,230.42 11 East Akim 568,092.63 813,979.35 1,213,401.30 12 Fanteakwa 431,981.20 453,039.50 482,397.80 13 Kwaebibirim 388,294.35 381,490.00 486,651.11 14 Kwahu Affram Plains North 232,861.73 393,323.00 15 Kwahu Affram Plains South 396,384.57 376,472.16 418,000.92 16 Kwahu East 263,087.39 388,453.45 17 Kwahu South 760,591.39 1,228,791.94 1,342,019.16 18 Kwahu West 665,904.45 19 Lower Manya Krobo 682,106.14 61,681.40 761,041.69 20 New Juaben 2,537,212.86 2,754,380.56 3,525,315.52 21 Nsawam/Adoagyiri 774,022.27 965,299.23 22 Suhum/Kraboa/Coaltar 492,646.04 689,950.64 751,625.19 23 Upper Manya Krobo 230,956.87 292,338.48 364,341.48 24 Upper West Akim 226,786.90 196,294.69 335,685.61 25 West Akim 694,047.36 497,793.18 26 Yilo Krobo 924,594.10 1,061,454.11 1,238,716.95 Total 11,848,874.84 15,013,276.69 16,062,626.05

No. Assembly 2013 2014 2015 Greater Accra 1 Accra 25,171,892.80 32,840,335.60 40,072,209.54 2 Ada East 282,807.81 504,312.40 440257.81 3 Ada West 252,437.50 463,995.50 680,482.00 4 Adenta 1,973,246.73 3,236,141.69 4,661,319.00 5 Ashaiman 1,819,879.08 2,514,008.36 3,147,070.93 6 Ga Central 986,073.90 1,377,662.94 1,434,761.75 7 Ga East 2,049,350.00 2,843,549.77 8 Ga South 1,347,010.85 1,768,881.62 2,110,723.58 9 Ga West 2,265,654.50 2,706,293.93 4,527,192.92 10 Kpone Katamanso 2,034,875.43 3,479,634.74 3,646,817.65 11 La Dade-Kotopon 2,180,514.95 4,046,198.87 12 La Nkwatanang Madina 1,733,173.47 2,416,862.83 3,117,057.80 13 Lejokuku-Krowor 2,202,178.08 3,091,081.06 4,306,966.45 14 Ningo/Prampram 1,161,527.60 1,583,303.45 2,054,749.18 15 Shai/Osudoku 1,358,575.82 1,765,602.54 2,041,406.96 16 Tema 11,556,365.65 13,748,336.80 19,752,424.48 Total 58,375,564.17 78,386,202.10 91,993,440.05 APPENDIX C contd. IGF Performance - 2013 to 2015 No. Assembly 2013 2014 2015 Northern 1 Bole 377,538.28 890,618.42 1,287,086.32 2 Bunkpurugu/Yunyoo 115,156.50 41,929.32 64,263.96 3 Central Gonja 228,627.72 403,095.98 773,252.03 4 Chereponi 68,484.92 41,719.01 5 East Gonja 88,821.61 148,217.43 138,379.79 6 East Mamprusi 82,629.20 86,641.45 98,909.49 7 Gushiegu 143,427.74 188,933.91 186142.82 8 Karaga 273,289.72 48,614.45 61,228.30 9 Kpandai 62,938.70 84,758.73 69,568.42 10 Kumbungu 50,673.05 30,302.37 26,426.47 11 Mamprugu-Moagduri 103,054.70 43,084.00 16,913.00 12 Mion 44,964.77 54,118.22 68,630.78 13 Nanumba North 177,634.70 179,939.17 189,359.12 14 Nanumba South 66,715.94 90,022.90 101,262.00 15 North Gonja 84,839.00 207,221.62 102,206.92 16 Saboba 26,277.97 25,331.07 79,332.80 17 Sagnerigu 104,966.62 197,171.21 243,735.66 18 Savelugu/Nanton 165,408.19 217,325.49 19 Sawla/Tuna/Kalba 105,056.49 173,759.40 196,406.05 20 Tamale 1,016,892.70 1,237,690.55 2,666,355.18 21 Tatale Sanguli 44,398.38 36,493.16 61,286.00 22 Tolon 82,662.33 67,909.01 61,955.30 23 West Gonja 151,610.40 206,552.61 24 West Mamprusi 136,075.60 144,058.26 256,398.13 25 Yendi 322,521.23 801,078.99 818,991.81 26 Zabzugu 140,878.15 169,474.21 252693.53 Total 4,265,544.61 5,609,508.33 8,027,336.49

Upper East 1 Bawku 438,067.44 616,272.19 831,694.80 2 Bawku West 163,045.00 198,902.90 157,601.58 3 Binduri 27,235.06 30,840.37 43,351.30 4 Bolga 969,107.89 1,506,146.65 1,964,384.25 5 Bongo 223,813.64 237,255.61 273,073.29 6 Builsa North 68,325.43 133,627.40 7 Builsa South 55,887.01 51,453.53 126,957.45 8 Garu Tempane 190,859.52 208,207.42 274,725.78 9 Kassena Nankana East 201,105.72 157,450.99 1,095,018.05 10 Kassena Nankana West 159,897.01 176,711.74 281,526.50 11 Nabdam 25,585.00 88,227.47 56,545.10 12 Pusiga 120,246.40 200,439.77 203,654.98 13 Talensi 180,918.71 162,442.33 434,868.56 Total 2,755,768.40 3,494,468.98 5,877,029.04 APPENDIX C contd. IGF Performance - 2013 to 2015 No. Assembly 2013 2014 2015 Upper West 1 Daffiama-Bussie-Issa 46,257.30 188,566.39 108,054.92 2 Jirapa 117,230.85 147,602.82 136,517.83 3 Lambussie-Karni 106,334.72 120,412.86 88,255.00 4 Lawra 44,022.80 105,130.24 124,661.37 5 Nadowli Kaleo 101,581.65 159,842.93 123,642.06 6 Nandom 68,824.01 67,335.65 70,180.53 7 Sissala East 166,860.47 365,830.31 520,592.90 8 Sissala West 81,867.52 280,966.85 306,063.70 9 Wa East 406,953.79 432,413.87 10 Wa 527,841.81 717,752.55 875,658.11 11 Wa West 103,850.25 312,006.56 106,777.67 Total 1,771,625.17 2,465,447.16 2,892,817.96

Volta 1 Adaklu 88,713.70 2 Afadzeto South 58,150.19 91,104.30 141,043.74 3 Agortime-Ziope 86,697.47 115,965.70 117,461.70 4 Akatsi North 96,589.00 113,690.40 87,929.74 5 Akatsi South 275,195.74 360,252.22 312,761.04 6 Biakoye 68,990.03 127,538.42 110,208.06 7 Central Tongu 88,512.00 149,353.19 175,256.80 8 Ho 966,211.71 1,342,098.83 1,582,092.98 9 Ho West 106,984.30 200,524.76 272,590.91 10 Hohoe 547,861.58 617,143.59 731,550.47 11 Jasikan 99,365.92 202,865.21 181,709.38 12 Kadjebi 83,621.89 113,354.72 133,005.27 13 Keta 261,932.04 406,791.15 14 Ketu North 325,776.88 195,741.10 265,564.30 15 Ketu South 447,327.52 672,215.10 16 Kpando 157,279.56 251,618.89 230,093.41 17 Krachi East 388,828.59 501,837.02 583,321.10 18 Krachi West 140,525.45 161,672.17 201,214.93 19 Krachi Ntsumuru 58,691.35 77,773.13 79,560.60 20 Nkwanta North 91,818.20 168,248.71 175,696.44 23 Nkwanta South 136,552.34 176,204.24 21 North Dayi 67,664.19 138,392.40 151,081.63 22 North Tongu 175,966.55 242,468.37 447,825.67 24 South Dayi 235,234.98 278,881.68 25 South Tongu 244,935.78 254,105.82 353,429.55 Total 4,979,886.81 4,087,209.14 7,588,608.21 APPENDIX C Contd. IGF Performance - 2013 to 2015 No. Assembly 2013 2014 2015 Western 1 Ahanta West 582,209.73 1,040,045.15 883,439.47 2 Amenfi Central 252,933.64 286,437.63 3 Amenfi East 413,874.91 861,172.07 4 Amenfi West 348,161.77 354,328.42 232,214.59 5 Aowin 264,304.47 668,789.05 670,264.14 6 Bia East 54,583.03 164,258.48 208,194.42 7 Bia West 136,486.28 173,228.96 171,229.18 8 Bibiani/Anhwiaso 589,570.70 1,031,543.77 1,714,093.43 9 Bodi 112,746.32 78,980.63 10 Ellembele 315,245.55 1,043,679.50 11 Jomoro 430,616.65 870,102.01 896,839.19 12 Juaboso 236,636.98 237,844.04 309,408.00 13 Mpohor 168,561.14 291,964.34 238,197.02 14 Nzema East 112,630.89 123,808.99 272,161.76 15 Prestea-Huni Valley 631,576.35 3,015,521.64 1,010,604.66 16 Sefwi Akontombra 236,386.50 125,806.36 660,420.52 17 Sefwi Wiawso 346,017.12 923,334.27 884,822.23 18 Sekondi/Takoradi 4,579,262.38 4,762,737.27 5,960,776.37 19 Shama 326,713.62 357,630.89 338,455.73 20 Suaman 72,921.35 142,122.50 140,534.00 21 Tarkwa-Nsuaem 1,599,106.60 4,968,637.31 3,365,405.77 22 Wassa East 261,198.98 492,085.99 823,611.35 Total 12,071,744.96 20,970,379.77 19,824,351.33

SUMMARY No. Region 2013 2014 2015 1 Ashanti 25,004,155.74 35,456,733.18 43,153,740.30 2 Brong Ahafo 11,626,990.19 14,082,761.57 12,531,205.67 3 Central 7,626,491.94 10,015,476.63 11,820,209.31 4 Eastern 11,848,874.84 15,013,276.69 16,062,626.05 5 Greater Accra 58,375,564.17 78,386,202.10 91,993,440.05 6 Northern 4,265,544.61 5,609,508.33 8,027,336.49 7 Upper East 2,755,768.40 3,494,468.98 5,877,029.04 8 Upper West 1,771,625.17 2,465,447.16 2,892,817.96 9 Volta 4,979,886.81 4,087,209.14 7,588,608.21 10 Western 12,071,744.96 20,970,379.77 19,824,351.33 Total 140,326,646.83 189,581,463.55 219,771,364.41 APPENDIX D Expenditure - 2013 to 2015 No. Assembly 2013 2014 2015 Ashanti Region 1 Adansi North 2,428,363.17 2,021,903.37 3,493,777.00 2 Adansi South 2,856,110.74 2,265,478.31 4,001,003.24 3 Afigya Kwabre 2,716,266.66 3,483,357.21 4,421,711.33 4 Ahafo Ano North 1,475,547.71 2,500,152.44 4,017,561.37 5 Ahafo Ano South 1,675,514.91 2,660,123.08 3,489,983.65 6 Amansie Central 2,590,956.95 2,467,849.92 3,798,748.33 7 Amansie West 2,847,967.53 3,694,179.66 4,592,811.69 8 Asante Akim Central 2,231,531.47 3,051,613.76 4,234,454.00 9 Asante Akim North 981,186.53 2,067,431.28 3,711,771.47 10 Asante Akim South 2,504,914.45 2,136,327.56 3,911,990.76 11 Asokore Mampong 2,301,310.55 3,645,068.46 5,280,165.60 12 Atwima Kwanwoma 2,933,404.26 4,687,848.87 2,942,478.61 13 Atwima Mponua 2,449,101.42 3,619,670.63 3,471,906.55 14 Atwima Nwabiagya 4,416,318.74 4,390,898.78 3,798,051.62 15 Bekwai 5,580,113.06 6,973,863.98 6,424,474.56 16 Bosome Freho 1,696,812.10 2,768,195.01 3,015,142.44 17 Bosomtwe 2,225,709.94 2,692,818.77 3,827,843.14 18 Ejisu Juaben 4,949,973.27 6,342,976.00 8,916,662.61 19 Ejura Sekyedumase 2,650,361.81 4,214,776.89 6,660,256.80 20 Kumasi Metro 40,372,421.56 43,380,039.37 52,097,792.19 21 Kwabre East 3,271,230.95 2,940,754.41 3,798,979.34 22 Mampong 4,099,677.37 4,074,128.43 5,466,129.77 23 Obuasi 5,899,557.48 6,267,978.70 7,406,546.82 24 Offinso North 2,827,256.23 4,077,059.37 4,803,027.20 25 Offinso 4,016,136.17 4,339,983.63 4,703,894.95 26 Sekyere Affram Plains 1,794,258.39 2,302,242.49 3,106,007.87 27 Sekyere Central 2,417,675.07 2,596,594.01 4,790,174.58 28 Sekyere East 2,524,462.28 3,735,712.70 3,496,164.80 29 Sekyere Kumawu 2,681,536.37 2,528,453.27 2,979,127.76 30 Sekyere South 3,033,085.68 3,151,752.10 4,569,453.18 Total 124,448,762.82 145,079,232.46 181,228,093.23

Brong Ahafo 1 Asunafo North 4,622,832.99 4,889,180.52 7,574,801.22 2 Asunafo South 3,797,211.64 3,659,003.05 4,624,341.90 3 Asutifi North 3,486,213.26 4,327,738.74 6,417,156.28 4 Asutifi South 1,470,460.33 2,007,520.15 4,137,142.14 5 Atebubu-Amanten 3,350,494.40 5,731,134.57 5,481,357.32 6 Banda 1,442,976.35 3,334,319.50 7 Berekum 3,775,767.09 4,670,929.48 7,136,994.98 8 Dormaa Central 3,301,489.53 4,718,781.72 5,065,202.61 9 Dormaa East 2,387,762.38 3,037,264.01 3,373,625.92 10 Dormaa West 1,562,808.09 2,858,379.00 3457402.59 11 Jaman North 2,413,599.52 2,564,609.81 3,368,469.08 12 Jaman South 3,578,485.18 3,684,936.86 4,278,239.59 13 Kintampo 14,075,783.00 18,064,798.60 5,902,666.78 14 Kintampo South 2,780,780.04 3,120,119.02 4,104,801.37 APPENDIX D contd. Expenditure - 2013 to 2015 No. Assembly 2013 2014 2015 Brong Ahafo contd. 15 Nkoranza North 2,969,089.56 3,028,597.17 3,836,098.02 16 Nkoranza South 3,785,477.40 4,107,122.87 5,435,811.92 17 Pru 4,872,902.79 4,998,514.42 5,710,919.98 18 Sene East 2,183,845.89 2,912,304.53 3,705,521.63 19 Sene West 3,820,703.25 4,317,108.54 20 Sunyani 6,733,053.86 8,022,784.85 8,194,357.11 21 Sunyani West 3,778,032.37 5,394,474.69 5,179,657.09 22 Tain 3,267,020.55 3,899,339.04 5,278,015.77 23 Tano North 2,626,845.43 3,148,836.40 3,220,025.14 24 Tano South 3,627,802.25 4,043,779.48 5,105,743.49 25 Techiman 5,939,981.27 8,924,915.51 10,589,342.38 26 Techiman North 1,736,379.84 3,023,681.11 2,844,813.77 27 Wenchi 4,588,303.20 4,201,764.64 5,785,008.98 Total 98,155,398.21 122,861,213.49 137,458,945.10

Central 1 Abura/Asebu/Kwamankese 1,849,190.05 1996946.05 2,238,985.65 2 Agona East 1,224,877.20 3,684,746.14 3 Agona West 3,911,384.80 4,683,502.83 4,495,446.32 4 Ajumako-Enyan-Essiam 3,105,145.82 2,544,877.75 2,695,138.68 5 Asikuma Odoben Brakwa 3,836,505.62 4,073,911.77 4,214,734.69 6 Assin North 2,453,806.66 6,224,684.14 7,761,529.95 7 Assin South 2,964,071.93 1,966,209.98 5,364,163.92 8 Awutu Senya 2,685,373.27 2,951,493.14 4,904,719.20 9 Awutu Senya East 1,015,180.21 2,388,348.44 4,570,309.61 10 Cape Coast 2,917,513.58 5,427,918.76 7,618,253.22 11 Effutu 2,511,678.49 3,898,270.09 5,841,829.58 12 Ekumfi 216,268.66 946,988.63 2,901,601.85 13 Gomoa East 2,070,336.18 2,620,407.90 3,524,349.77 14 Gomoa West 3,450,559.54 3101217.52 4,354,442.87 15 Komenda/Edina/Eguafo/Abirem 2,704,144.84 4537455.62 3,739,767.84 16 Mfantseman 3,993,654.80 4,951,775.28 4,452,691.62 17 Twifo Ati-Morkwa 3,185,564.91 2,074,305.23 1,180,112.44 18 Hemang Lower Denkyira 591,151.28 1531628.75 2,848,912.47 19 Upper Denkyira East 1,730,034.43 2,371,843.36 5,211,774.90 20 Upper Denkyira West 2,035,201.50 2,566,258.18 5,425,740.83 Total 48,451,643.77 62,545,843.51 83,344,505.41

Eastern 1 Akuapem North 2,972,358.07 3,392,147.56 2 Akuapem South 802,304.99 1,592,593.32 3 Akyemasa 2,932,583.31 4,142,324.29 4 Asuogyaman 2,692,753.87 3,529,781.71 3,962,622.12 5 Atiwa 3,537,589.94 4,124,895.15 4,852,175.57 6 Ayensuano 708,602.07 1,378,920.20 2,298,117.33 APPENDIX D contd. Expenditure - 2013 to 2015 No. Assembly 2013 2014 2015 Eastern 7 Birim Central 3,626,699.64 4,534,526.04 6,060,613.61 8 Birim North 2,634,891.38 2,969,744.80 2,954,932.55 9 Birim South 2,414,252.02 2,624,551.75 2,690,319.80 10 Denkyembour 1,705,451.08 2,638,900.74 3,086,823.33 11 East Akim 3,159,589.77 2,958,442.62 7,164,556.81 12 Fanteakwa 2,907,717.75 3,357,338.51 4,158,768.72 13 Kwaebibirim 2,387,415.97 3,430,669.44 3,544,500.21 14 Kwahu Affram Plains North 14,600,192.67 14,941,398.97 15 Kwahu Affram Plains South 1,954,856.40 2,613,246.62 2,414,503.66 16 Kwahu East 2,705,301.26 3,919,124.10 17 Kwahu South 1,804,227.39 2,964,710.32 3,323,816.19 18 Kwahu West 3,232,289.79 19 Lower Manya Krobo 2,372,498.53 316,928.10 8,362,408.66 20 New Juaben 6,255,368.70 6,908,960.18 9,079,789.49 21 Nsawam/Adoagyiri 4,691,716.64 3,157,090.06 22 Suhum 2,335,109.35 1,605,426.10 3,196,888.95 23 Upper Manya Krobo 2,246,871.13 1,978,975.87 3,330,589.95 24 Upper West Akim 1,486,283.74 2,222,133.86 3,564,479.04 25 West Akim 6,673,032.94 7,206,963.96 26 Yilo Krobo 2,715,041.33 3,599,517.29 5,505,966.21 Total 71,995,121.73 94,454,678.11 90,770,410.65

Greater Accra 1 Accra 33,478,526.25 58,530,712.13 67,994,680.02 2 Ada East 1,314,175.79 2,577,363.42 4,226,650.47 3 Ada West 2,842,104.78 3,334,283.40 4 Adenta 4,814,078.63 6,231,819.28 9,251,065.39 5 Ashaiman 4,869,032.90 6,581,581.86 10,276,983.68 6 Ga Central 2,136,907.11 3,363,619.85 3,363,619.85 7 Ga East 7,453,153.00 7,188,048.03 8 Ga South 5,980,621.61 6,058,183.70 13551654.9 9 Ga West 4,154,621.94 5,793,310.67 7,185,262.99 10 Kpone Katamanso 2,882,651.88 5,518,368.47 8,965,674.59 11 La Dade-Kotopon 3,341,832.18 6,475,367.72 12 La Nkwatanang Madina 3,180,015.92 4,472,313.50 6,547,285.99 13 Lejokuku-Krowor 5,813,082.65 9,688,902.91 10,916,303.80 14 Ningo/Prampram 2,046,679.04 2,771,046.47 5,384,012.46 15 Shai/Osudoku 4,014,302.70 4,653,975.98 16 Tema 23,832,117.20 23,883,176.36 34,213,987.71 Total 105,297,496.10 155,990,221.85 189,865,441.23 APPENDIX D contd. Expenditure - 2013 to 2015 No. Assembly 2013 2014 2015 Northern 1 Bole 3,994,772.20 7,562,489.46 8,827,591.94 2 Bunkpurugu/Yunyoo 3,479,627.14 4,031,082.49 4,735,942.16 3 Central Gonja 596,211.18 2,584,232.75 5,556,125.54 4 Chereponi 3,555,400.54 3,099,096.59 5 East Gonja 5,210,514.03 6,842,926.70 5,834,753.31 6 East Mamprusi 3,706,716.86 4,765,053.17 5,716,368.36 7 Gushiegu 3,979,844.39 4,231,584.63 4,867,114.33 8 Karaga 3,244,896.60 3,421,895.68 3,166,722.85 9 Kpandai 4,736,405.47 6,775,366.89 4,659,823.67 10 Kumbungu 1,280,721.09 1,066,499.83 1,292,220.78 11 Mamprugu-Moagduri 1,446,187.68 1,889,217.45 1,378,050.86 12 Mion 1,629,122.87 1,734,267.41 3,058,043.98 13 Nanumba North 1,260,782.46 9,620,708.34 8,460,841.62 14 Nanumba South 3,750,018.94 5,353,390.50 6,139,459.20 15 North Gonja 1,176,007.73 2,777,240.90 4,011,578.14 16 Saboba 2,629,240.64 4,459,743.55 5,801,633.90 17 Sagnerigu 1,724,559.75 2,545,031.25 3,287,985.75 18 Savelugu/Nanton 2,726,478.02 3,317,564.12 19 Sawla/Tuna/Kalba 3,907,026.42 4,344,792.36 4,212,137.21 20 Tamale 7,575,105.30 8,976,355.75 18,226,892.81 21 Tatale Sanguli 2,322,634.15 4,388,388.02 2,219,451.82 22 Tolon 2,827,192.57 3,285,283.48 4,548,715.31 23 West Gonja 2,451,896.16 3,598,363.76 24 West Mamprusi 3,516,081.68 4,305,542.12 5,704,243.54 25 Yendi 5,742,178.33 5,813,403.82 6,113,763.24 26 Zabzugu 3,364,926.06 3,810,320.80 3,372,705.68 Total 81,834,548.26 111,001,478.06 124,790,529.76

Upper East 1 Bawku 5,038,972.81 4,932,379.87 5,057,708.40 2 Bawku West 3,507,936.71 5,600,570.78 5,503,105.18 3 Binduri 1,499,308.22 2,991,586.42 3,787,661.53 4 Bolga 5,615,074.02 9,099,187.22 7,351,827.19 5 Bongo 3,857,042.81 5,362,917.10 4,904,130.53 6 Builsa North 3,500,341.53 3,420,562.33 7 Builsa South 1,043,891.41 1,813,165.96 2,658,836.81 8 Garu Tempane 5,702,439.92 7,274,014.16 5,892,842.12 9 Kassena Nankana East 4,230,211.46 6,590,509.49 7,289,055.68 10 Kassena Nankana West 3,990,746.52 5,802,577.98 5,603,437.33 11 Nabdam 1,733,795.38 2,350,618.76 2,413,419.85 12 Pusiga 1,712,493.40 3,762,747.17 3,850,978.75 13 Talensi 2,461,300.73 4,610,979.32 4,112,163.33 Total 40,393,213.39 56,417,581.60 61,845,729.03 APPENDIX D contd. Expenditure - 2013 to 2015 No. Assembly 2013 2014 2015 Upper West 1 Daffiama-Bussie-Issa 1,053,773.52 2,810,147.24 3,247,669.18 2 Jirapa 3,488,660.72 3,506,277.99 4,329,277.93 3 Lambussie-Karni 2,260,846.34 3,693,915.94 5,480,290.34 4 Lawra 4,177,501.68 3,865,130.99 3,912,123.21 5 Nadowli Kaleo 4,488,795.63 4,837,012.90 7,223,676.07 6 Nandom 1,314,692.41 4,242,996.52 3,557,327.81 7 Sissala East 4,147,778.37 5,679,185.90 6,131,523.52 8 Sissala West 2,698,478.01 4,122,103.87 3,979,543.70 9 Wa East 3,806,874.22 5,593,720.47 7,894,120.30 10 Wa 8,560,116.79 9,449,363.11 8,220,227.14 11 Wa West 4,892,707.34 6,305,106.74 9,487,096.33 Total 40,890,225.03 54,104,961.67 63,462,875.53

Volta 1 Adaklu 956,082.41 2 Afadzeto South 1,359,932.94 2,063,313.99 2,357,089.51 3 Agortime-Ziope 2,067,226.20 2,750,095.32 2,994,399.02 4 Akatsi North 1,328,528.50 2,464,650.60 3,214,550.04 5 Akatsi South 1,965,351.84 2,462,281.62 3,570,085.69 6 Biakoye 1,001,661.32 1,930,219.20 3,068,568.92 7 Central Tongu 2,630,693.46 2,669,651.81 3,698,322.20 8 Ho 3,354,605.11 3,430,709.31 5,327,350.85 9 Ho West 1,421,394.44 2,134,207.95 3,128,373.63 10 Hohoe 3,292,798.41 4,476,464.24 7,066,459.15 11 Jasikan 2,375,279.69 2,083,834.58 3,006,086.11 12 Kadjebi 1,295,993.12 2,417,705.35 2,417,705.35 13 Keta 4,148,079.85 4,187,303.72 14 Ketu North 2,053,973.61 2,373,171.20 3,363,718.22 15 Ketu South 3,485,011.49 4,585,196.43 5,388,305.16 16 Kpando 1,371,465.32 3,193,759.41 2,757,538.21 17 Krachi East 2,875,566.52 2,868,764.23 3,202,824.89 18 Krachi West 1,414,753.34 2,698,264.57 3,390,580.45 19 Krachi Ntsumuru 1,731,022.51 2,407,393.85 2,318,960.36 20 Nkwanta North 2,930,629.81 2,608,383.19 3,310,631.83 21 Nkwanta South 3,009,014.56 2,465,115.58 3,410,653.67 22 North Dayi 981,699.36 2,375,629.84 2,588,857.77 23 North Tongu 1,499,965.77 2,031,941.51 2,791,311.95 24 South Dayi 4,925,541.16 2,606,895.28 25 South Tongu 3,420,563.55 3,738,676.10 3,679,183.30 Total 56,896,834.29 62,836,325.16 80,238,860.00 APPENDIX D Contd. Expenditure - 2013 to 2015 No. Assembly 2013 2014 2015 Western 1 Ahanta West 5,411,485.86 4,483,193.97 4,750,815.41 2 Amenfi Central 2,002,982.00 2,390,193.78 3 Amenfi East 1,970,270.99 3,961,540.92 4 Amenfi West 2,104,755.04 2,549,753.59 4,268,887.04 5 Aowin 4,424,653.36 2,479,427.97 3,355,214.57 6 Bia East 2,288,537.01 1,896,301.09 2,877,793.18 7 Bia West 2,315,193.29 3,780,539.33 3,475,590.78 8 Bibiani/Anhwiaso 3,810,374.07 3,892,009.65 4,238,912.94 9 Bodi 753,222.14 1,172,144.81 10 Ellembele 5,185,267.50 5,386,738.29 2,923,296.40 11 Jomoro 2,060,140.66 2,208,861.05 2,721,242.13 12 Juaboso 1,357,659.27 2,214,936.36 2,866,768.38 13 Mpohor 3,722,822.00 1,240,959.65 1,774,098.06 14 Nzema East 2,585,690.37 3,697,408.51 2,753,498.46 15 Prestea-Huni Valley 4,150,173.86 6,241,063.46 6,013,666.77 16 Sefwi Akontombra 1,855,083.14 2,201,656.00 2,926,956.24 17 Sefwi Wiawso 1,651,270.00 3,243,664.96 1,621,946.99 18 Sekondi/Takoradi 10,455,967.16 12,140,386.91 14,056,437.78 19 Shama 2,799,243.06 4,211,592.52 2,999,129.33 20 Suaman 2,407,625.40 906,768.02 2,602,109.57 21 Tarkwa-Nsuaem 6,329,402.08 7,471,501.88 10,809,688.44 22 Wassa East 1,743,352.00 2,505,497.94 5,034,142.24 Total 71,385,170.26 80,276,140.66 82,070,194.71

SUMMARY No. Region 2013 2014 2015 1 Ashanti 124,448,762.82 145,079,232.46 181,228,093.23 2 Brong Ahafo 98,155,398.21 122,861,213.49 137,458,945.10 3 Central 48,451,643.77 62,545,843.51 83,344,505.41 4 Eastern 71,995,121.73 94,454,678.11 90,770,410.65 5 Greater Accra 105,297,496.10 155,990,221.85 189,865,441.23 6 Northern 81,834,548.26 111,001,478.06 124,790,529.76 7 Upper East 40,393,213.39 56,417,581.60 61,845,729.03 8 Upper West 40,890,225.03 54,104,961.67 63,462,875.53 9 Volta 56,896,834.29 62,836,325.16 80,238,860.00 10 Western 71,385,170.26 80,276,140.66 82,070,194.71 Total 739,748,413.86 945,567,676.57 1,095,075,584.65 APPENDIX E Operational Results - 2015 No. Assembly Income Expenditure Surplus/(Deficit) Ashanti Region 1 Adansi North 4,186,664.64 3,493,777.00 692,887.64 2 Adansi South 4,217,297.55 4,001,003.24 216,294.31 3 Afigya Kwabre 5,426,001.94 4,421,711.33 1,004,290.61 4 Ahafo Ano North 4,622,833.58 4,017,561.37 605,272.21 5 Ahafo Ano South 3,606,783.68 3,489,983.65 116,800.03 6 Amansie Central 4,143,633.79 3,798,748.33 344,885.46 7 Amansie West 4,921,661.14 4,592,811.69 328,849.45 8 Asante Akim Central 2,979,745.57 4,234,454.00 (1,254,708.43) 9 Asante Akim North 4,327,569.49 3,711,771.47 615,798.02 10 Asante Akim South 4,577,687.30 3,911,990.76 665,696.54 11 Asokore Mampong 5,399,542.91 5,280,165.60 119,377.31 12 Atwima Kwanwoma 3,325,675.80 2,942,478.61 383,197.19 13 Atwima Mponua 3,822,534.26 3,471,906.55 350,627.71 14 Atwima Nwabiagya 3,835,802.33 3,798,051.62 37,750.71 15 Bekwai 6,735,332.62 6,424,474.56 310,858.06 16 Bosome Freho 3,508,596.51 3,015,142.44 493,454.07 17 Bosomtwe 4,159,859.15 3,827,843.14 332,016.01 18 Ejisu Juaben 9,423,181.24 8,916,662.61 506,518.63 19 Ejura Sekyedumase 7,030,713.79 6,660,256.80 370,456.99 20 Kumasi Metro 53,807,301.06 52,097,792.19 1,709,508.87 21 Kwabre East 4,343,665.58 3,798,979.34 544,686.24 22 Mampong 6,089,916.48 5,466,129.77 623,786.71 23 Obuasi 8,028,267.27 7,406,546.82 621,720.45 24 Offinso North 4,913,242.57 4,803,027.20 110,215.37 25 Offinso South 5,043,284.28 4,703,894.95 339,389.33 26 Sekyere Affram Plains 3,636,009.55 3,106,007.87 530,001.68 27 Sekyere Central 4,899,815.88 4,790,174.58 109,641.30 28 Sekyere East 3,785,804.38 3,496,164.80 289,639.58 29 Sekyere Kumawu 3,253,839.25 2,979,127.76 274,711.49 30 Sekyere South 4,946,416.34 4,569,453.18 376,963.16 Total 192,998,679.93 181,228,093.23 11,770,586.70

Brong Ahafo 1 Asunafo North 7,908,366.11 7,574,801.22 333,564.89 2 Asunafo South 4,839,761.36 4,624,341.90 215,419.46 3 Asutifi North 4,866,949.18 6,417,156.28 (1,550,207.10) 4 Asutifi South 4,578,925.09 4,137,142.14 441,782.95 5 Atebubu-Amanten 5,784,922.62 5,481,357.32 303,565.30 6 Banda 3,372,997.86 3,334,319.50 38,678.36 7 Berekum 7,769,227.98 7,136,994.98 632,233.00 8 Dormaa Central 5,910,571.71 5,065,202.61 845,369.10 9 Dormaa East 3,984,317.33 3,373,625.92 610,691.41 10 Dormaa West 4,105,829.47 3457402.59 648,426.88 11 Jaman North 3,562,288.66 3,368,469.08 193,819.58 12 Jaman South 4,553,118.36 4,278,239.59 274,878.77 13 Kintampo 6,478,356.85 5,902,666.78 575,690.07 14 Kintampo South 5,006,110.41 4,104,801.37 901,309.04 15 Nkoranza North 4,248,164.11 3,836,098.02 412,066.09 16 Nkoranza South 5,606,931.20 5,435,811.92 171,119.28 17 Pru 6,198,950.72 5,710,919.98 488,030.74 18 Sene East 4,211,527.50 3,705,521.63 506,005.87 APPENDIX E Operational Results - 2015 No. Assembly Income Expenditure Surplus/(Deficit) Brong Ahafo contd. 19 Sene West 4,444,884.55 4,317,108.54 127,776.01 20 Sunyani 8,304,208.58 8,194,357.11 109,851.47 21 Sunyani West 5,192,980.50 5,179,657.09 13,323.41 22 Tain 5,321,071.76 5,278,015.77 43,055.99 23 Tano North 3,727,938.96 3,220,025.14 507,913.82 24 Tano South 5,868,886.21 5,105,743.49 763,142.72 25 Techiman 10,357,789.48 10,589,342.38 (231,552.90) 26 Techiman North 3,457,505.94 2,844,813.77 612,692.17 27 Wenchi 6,332,415.04 5,785,008.98 547,406.06 Total 145,994,997.54 137,458,945.10 8,536,052.44

Central 1 Abura/Asebu/Kwamankese 2,727,671.35 2,238,985.65 488,685.70 2 Agona East - 3 Agona West 5,120,291.97 4,495,446.32 624,845.65 4 Ajumako-Enyan-Essiam 3,260,230.95 2,695,138.68 565,092.27 5 Asikuma Odoben Brakwa 4,814,831.41 4,214,734.69 600,096.72 6 Assin North 8,673,233.23 7,761,529.95 911,703.28 7 Assin South 5,993,961.12 5,364,163.92 629,797.20 8 Awutu Senya 5,314,866.46 4,904,719.20 410,147.26 9 Awutu Senya East 5,678,905.01 4,570,309.61 1,108,595.40 10 Cape Coast 7,692,742.82 7,618,253.22 74,489.60 11 Effutu 6,134,940.82 5,841,829.58 293,111.24 12 Ekumfi 3,352,582.79 2,901,601.85 450,980.94 13 Gomoa East 4,322,842.94 3,524,349.77 798,493.17 14 Gomoa West 4,288,755.51 4,354,442.87 (65,687.36) 15 Komenda/Edina/Eguafo/Abirem 2,985,055.26 3,739,767.84 (754,712.58) 16 Mfantseman 3,802,849.88 4,452,691.62 (649,841.74) 17 Twifo Ati-Morkwa 3,765,574.26 1,180,112.44 2,585,461.82 18 Hemang Lower Denkyira 3,040,457.89 2,848,912.47 191,545.42 19 Upper Denkyira East 5,251,975.70 5,211,774.90 40,200.80 20 Upper Denkyira West 5,910,760.22 5,425,740.83 485,019.39 Total 92,132,529.59 83,344,505.41 8,788,024.18

Eastern 1 Akuapem North - 2 Akuapem South - 3 Akyemasa 4,811,266.48 4,142,324.29 668,942.19 4 Asuogyaman 4,327,180.56 3,962,622.12 364,558.44 5 Atiwa 5,461,297.32 4,852,175.57 609,121.75 6 Ayensuano 2,630,723.19 2,298,117.33 332,605.86 7 Birim Central 6,337,763.61 6,060,613.61 277,150.00 8 Birim North 3,260,094.15 2,954,932.55 305,161.60 9 Birim South 3,541,281.56 2,690,319.80 850,961.76 10 Denkyembour 3,572,739.49 3,086,823.33 485,916.16 11 East Akim 6,791,558.51 7,164,556.81 (372,998.30) 12 Fanteakwa 4,606,989.67 4,158,768.72 448,220.95 13 Kwaebibirim 3,809,218.92 3,544,500.21 264,718.71 14 Kwahu Affram Plains North - APPENDIX E Operational Results - 2015 No. Assembly Income Expenditure Surplus/(Deficit) Eastern 15 Kwahu Affram Plains South 3,386,778.03 2,414,503.66 972,274.37 16 Kwahu East 4,223,334.59 3,919,124.10 304,210.49 17 Kwahu South 3,716,814.43 3,323,816.19 392,998.24 18 Kwahu West - 19 Lower Manya Krobo 8,845,257.83 8,362,408.66 482,849.17 20 New Juaben 10,666,756.11 9,079,789.49 1,586,966.62 21 Nsawam/Adoagyiri 2,823,174.09 3,157,090.06 (333,915.97) 22 Suhum 3,669,306.77 3,196,888.95 472,417.82 23 Upper Manya Krobo 3,697,829.27 3,330,589.95 367,239.32 24 Upper West Akim 3,661,279.62 3,564,479.04 96,800.58 25 West Akim - 26 Yilo Krobo 5,936,194.20 5,505,966.21 430,227.99 Total 99,776,838.40 90,770,410.65 9,006,427.75

Greater Accra No. Assembly 1 Accra 89,746,372.23 67,994,680.02 21,751,692.21 2 Ada East 4,611,520.76 4,226,650.47 384,870.29 3 Ada West 3,882,015.06 3,334,283.40 547,731.66 4 Adenta 10,024,704.56 9,251,065.39 773,639.17 5 Ashaiman 10,330,504.04 10,276,983.68 53,520.36 6 Ga Central 7,974,626.67 3,363,619.85 4,611,006.82 7 Ga East - 8 Ga South 15,336,082.55 13551654.9 1,784,427.65 9 Ga West 8,692,366.32 7,185,262.99 1,507,103.33 10 Kpone Katamanso 9,494,292.23 8,965,674.59 528,617.64 11 La Dade-Kotopon - 12 La Nkwatanang Madina 6,678,661.56 6,547,285.99 131,375.57 13 Lejokuku-Krowor 11,670,903.71 10,916,303.80 754,599.91 14 Ningo/Prampram 4,975,565.20 5,384,012.46 (408,447.26) 15 Shai/Osudoku 4,866,781.58 4,653,975.98 212,805.60 16 Tema 34,303,950.97 34,213,987.71 89,963.26 Total 222,588,347.44 189,865,441.23 32,722,906.21

Northern 1 Bole 9,031,751.89 8,827,591.94 204,159.95 2 Bunkpurugu/Yunyoo 4,561,186.25 4,735,942.16 (174,755.91) 3 Central Gonja 5,610,940.86 5,556,125.54 54,815.32 4 Chereponi - 5 East Gonja 6,961,079.69 5,834,753.31 1,126,326.38 6 East Mamprusi 6,726,383.79 5,716,368.36 1,010,015.43 7 Gushiegu 5,170,654.37 4,867,114.33 303,540.04 8 Karaga 3,622,505.16 3,166,722.85 455,782.31 9 Kpandai 5,107,193.09 4,659,823.67 447,369.42 10 Kumbungu 2,782,027.80 1,292,220.78 1,489,807.02 11 Mamprugu-Moagduri 1,184,691.35 1,378,050.86 (193,359.51) 12 Mion 3,645,681.26 3,058,043.98 587,637.28 13 Nanumba North 8,987,416.12 8,460,841.62 526,574.50 14 Nanumba South 6,575,594.15 6,139,459.20 436,134.95 APPENDIX E Operational Results - 2015 No. Assembly Income Expenditure Surplus/(Deficit) 15 North Gonja 4,421,488.80 4,011,578.14 409,910.66 16 Saboba 5,460,365.18 5,801,633.90 (341,268.72) 17 Sagnerigu 3,747,727.05 3,287,985.75 459,741.30 18 Savelugu/Nanton - 19 Sawla/Tuna/Kalba 4,509,360.90 4,212,137.21 297,223.69 20 Tamale 17,023,482.09 18,226,892.81 (1,203,410.72) 21 Tatale Sanguli 3,065,297.23 2,219,451.82 845,845.41 22 Tolon 4,991,023.39 4,548,715.31 442,308.08 23 West Gonja 4,040,240.75 3,598,363.76 441,876.99 24 West Mamprusi 6,176,982.90 5,704,243.54 472,739.36 25 Yendi 6,312,497.42 6,113,763.24 198,734.18 26 Zabzugu 3,213,364.87 3,372,705.68 (159,340.81) Total 132,928,936.36 124,790,529.76 8,138,406.60

Upper East 1 Bawku 5,924,888.40 5,057,708.40 867,180.00 2 Bawku West 5,718,198.72 5,503,105.18 215,093.54 3 Binduri 4,467,572.19 3,787,661.53 679,910.66 4 Bolga 8,617,912.48 7,351,827.19 1,266,085.29 5 Bongo 4,959,791.06 4,904,130.53 55,660.53 6 Builsa North 3,806,753.74 3,420,562.33 386,191.41 7 Builsa South 2,606,082.90 2,658,836.81 (52,753.91) 8 Garu Tempane 6,860,645.35 5,892,842.12 967,803.23 9 Kassena Nankana East 7,233,403.27 7,289,055.68 (55,652.41) 10 Kassena Nankana West 5,838,835.55 5,603,437.33 235,398.22 11 Nabdam 2,960,174.24 2,413,419.85 546,754.39 12 Pusiga 4,693,905.92 3,850,978.75 842,927.17 13 Talensi 4,391,207.02 4,112,163.33 279,043.69 Total 68,079,370.84 61,845,729.03 6,233,641.81

Upper West 1 Daffiama-Bussie-Issa 3,443,987.22 3,247,669.18 196,318.04 2 Jirapa 4,520,870.44 4,329,277.93 191,592.51 3 Lambussie-Karni 5,898,551.54 5,480,290.34 418,261.20 4 Lawra 4,446,498.32 3,912,123.21 534,375.11 5 Nadowli Kaleo 7,512,244.90 7,223,676.07 288,568.83 6 Nandom 4,131,437.76 3,557,327.81 574,109.95 7 Sissala East 6,305,211.98 6,131,523.52 173,688.46 8 Sissala West 4,431,928.85 3,979,543.70 452,385.15 9 Wa East 8,522,386.42 7,894,120.30 628,266.12 10 Wa 9,497,430.36 8,220,227.14 1,277,203.22 11 Wa West 9,923,686.22 9,487,096.33 436,589.89 Total 68,634,234.01 63,462,875.53 5,171,358.48 APPENDIX E Operational Results - 2015 No. Assembly Income Expenditure Surplus/(Deficit) Volta 1 Adaklu - 2 Afadzeto South 3,069,859.40 2,357,089.51 712,769.89 3 Agortime-Ziope 3,212,365.20 2,994,399.02 217,966.18 4 Akatsi North 3,811,526.65 3,214,550.04 596,976.61 5 Akatsi South 3,736,305.47 3,570,085.69 166,219.78 6 Biakoye 3,507,420.85 3,068,568.92 438,851.93 7 Central Tongu 3,805,697.21 3,698,322.20 107,375.01 8 Ho 7,581,030.80 5,327,350.85 2,253,679.95 9 Ho West 3,526,245.46 3,128,373.63 397,871.83 10 Hohoe 6,807,140.49 7,066,459.15 (259,318.66) 11 Jasikan 3,418,810.45 3,006,086.11 412,724.34 12 Kadjebi 2,759,070.89 2,417,705.35 341,365.54 13 Keta 7,814,582.80 4,187,303.72 3,627,279.08 14 Ketu North 6,327,809.22 3,363,718.22 2,964,091.00 15 Ketu South 5,661,512.04 5,388,305.16 273,206.88 16 Kpando 3,167,425.64 2,757,538.21 409,887.43 17 Krachi East 3,401,202.12 3,202,824.89 198,377.23 18 Krachi West 3,661,686.03 3,390,580.45 271,105.58 19 Krachi Ntsumuru 2,912,320.15 2,318,960.36 593,359.79 20 Nkwanta North 3,546,056.07 3,310,631.83 235,424.24 21 Nkwanta South 4,590,875.75 3,410,653.67 1,180,222.08 22 North Dayi 3,093,219.91 2,588,857.77 504,362.14 23 North Tongu 3,970,808.92 2,791,311.95 1,179,496.97 24 South Dayi - 25 South Tongu 4,281,873.98 3,679,183.30 602,690.68 Total 97,664,845.50 80,238,860.00 17,425,985.50

Western 1 Ahanta West 5,447,737.78 4,750,815.41 696,922.37 2 Amenfi Central - 3 Amenfi East - 4 Amenfi West 4,680,998.68 4,268,887.04 412,111.64 5 Aowin 3,966,301.10 3,355,214.57 611,086.53 6 Bia East 4,229,989.85 2,877,793.18 1,352,196.67 7 Bia West 3,815,170.84 3,475,590.78 339,580.06 8 Bibiani/Anhwiaso 5,238,372.41 4,238,912.94 999,459.47 9 Bodi - 10 Ellembele 6,529,700.51 2,923,296.40 3,606,404.11 11 Jomoro 4,051,860.90 2,721,242.13 1,330,618.77 12 Juaboso 3,262,888.81 2,866,768.38 396,120.43 13 Mpohor 3,861,028.76 1,774,098.06 2,086,930.70 14 Nzema East 2,941,148.54 2,753,498.46 187,650.08 15 Prestea-Huni Valley 6,141,051.83 6,013,666.77 127,385.06 16 Sefwi Akontombra 3,392,508.20 2,926,956.24 465,551.96 17 Sefwi Wiawso 3,695,101.34 1,621,946.99 2,073,154.35 18 Sekondi/Takoradi 22,541,563.76 14,056,437.78 8,485,125.98 19 Shama 4,544,179.81 2,999,129.33 1,545,050.48 20 Suaman 3,077,493.15 2,602,109.57 475,383.58 21 Tarkwa-Nsuaem 10,230,922.82 10,809,688.44 (578,765.62) 22 Wassa East 5,812,599.60 5,034,142.24 778,457.36 Total 107,460,618.69 82,070,194.71 25,390,423.98 SUMMARY No. Region Income Expenditure Surplus/(Deficit) 1 Ashanti 192,998,679.93 181,228,093.23 11,770,586.70 2 Brong Ahafo 145,994,997.54 137,458,945.10 8,536,052.44 3 Central 92,132,529.59 83,344,505.41 8,788,024.18 4 Eastern 99,776,838.40 90,770,410.65 9,006,427.75 5 Greater Accra 222,588,347.44 189,865,441.23 32,722,906.21 6 Northern 132,928,936.36 124,790,529.76 8,138,406.60 7 Upper East 68,079,370.84 61,845,729.03 6,233,641.81 8 Upper West 68,634,234.01 63,462,875.53 5,171,358.48 9 Volta 97,664,845.50 80,238,860.00 17,425,985.50 10 Western 107,460,618.69 82,070,194.71 25,390,423.98 Total 1,228,259,398.30 1,095,075,584.65 133,183,813.65 APPENDIX F Assets and Liabilities - 2013 to 2015 Ashanti Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Adansi North 2013 276,407.98 12,098.81 2,485.00 290,991.79 290,991.79 2014 468,856.51 12,098.81 2,485.00 483,440.32 483,440.32 2015 1,161,543.31 0.00 2,685.00 1,164,228.31 12,098.81 1,152,129.50 2 Adansi South 2013 69,648.28 1,450.00 71,098.28 67,717.12 3,381.16 2014 62,886.59 1,450.00 64,336.59 64,336.59 2015 764,947.90 2,685.00 767,632.90 12,098.81 755,534.09 3 Afigya Kwabre 2013 44,362.31 13,050.00 57,412.31 35,830.76 21,581.55 2014 259,411.21 39,131.00 298,542.21 33,380.76 265,161.45 2015 1,232,877.46 37,543.00 1,270,420.46 3,950.40 1,266,470.06 4 Ahafo Ano North 2013 1,447.19 8,200.00 11,185.00 20,832.19 2,386.82 18,445.37 2014 74,684.81 8,200.00 10,985.00 93,869.81 8,318.55 85,551.26 2015 672,313.47 8,200.00 10,500.00 691,013.47 190.00 690,823.47 5 Ahafo Ano South 2013 133,542.21 38,000.00 2,110.00 173,652.21 173,652.21 2014 768,999.36 38,000.00 2,110.00 809,109.36 809,109.36 2015 885,799.39 38,000.00 2,110.00 925,909.39 925,909.39 6 Amansie Central 2013 157,888.95 11,820.00 169,708.95 31,625.56 138,083.39 2014 199,851.47 11,250.00 211,101.47 31,625.56 179,475.91 2015 547,308.44 11,250.00 558,558.44 31,625.56 526,932.88 7 Amansie West 2013 104,240.41 23,106.10 127,346.51 127,346.51 2014 442,171.87 23,106.10 16,601.10 481,879.07 18,000.00 463,879.07 2015 768,971.32 18,651.10 787,622.42 18,000.00 769,622.42 8 Asante Akim 2013 100,399.77 61,314.45 5,050.00 166,764.22 4,433.88 162,330.34 Central 2014 204,688.49 61,314.45 750.00 266,752.94 4,433.88 262,319.06 2015 735,379.25 61,314.45 750.00 797,443.70 4,433.88 793,009.82 9 Asante Akim 2013 109,410.90 1,800.00 111,210.90 111,210.90 North 2014 11,539.72 400.00 11,939.72 66,389.36 -54,449.64 2015 576,059.58 576,059.58 1,144.95 574,914.63 10 Asante Akim 2013 149,699.33 23,600.00 41,030.88 214,330.21 19,932.47 194,397.74 South 2014 115,224.76 23,600.00 41,670.88 180,495.64 4,545.36 175,950.28 2015 781,791.63 23,600.00 41,390.88 846,782.51 4,545.36 842,237.15 11 Asokore 2013 289,546.42 0.00 289,546.42 289,546.42 Mampong 2014 502,318.71 502,318.71 13,380.41 488,938.30 2015 625,992.72 1,550.00 627,542.72 19,227.11 608,315.61 12 Atwima 2013 28,444.81 1,785.00 30,229.81 30,229.81 Kwanwoma 2014 194,704.09 1,785.00 196,489.09 196,489.09 2015 579,901.28 1,785.00 581,686.28 2,000.00 579,686.28 13 Atwima 2013 20,571.31 19,004.00 39,575.31 1,050.00 38,525.31 Mponua 2014 276,284.56 13,504.00 289,788.56 13,187.25 276,601.31 2015 632,987.98 16,055.00 649,042.98 21,813.96 627,229.02 14 Atwima 2013 140,740.48 24,221.00 11,884.00 176,845.48 30,670.88 146,174.60 Nwabiagya 2014 328,396.85 24,221.00 10,984.00 363,601.85 25,350.88 338,250.97 2015 368,695.56 11,136.00 379,831.56 28,050.88 351,780.68 15 Bekwai 2013 574,227.05 80,950.74 909.01 656,086.80 12,285.38 643,801.42 2014 450,629.58 80,950.74 909.01 532,489.33 12,285.38 520,203.95 2015 761,487.64 80,950.74 909.01 843,347.39 12,285.38 831,062.01 16 Bosome 2013 173,860.86 173,860.86 411.21 173,449.65 Freho 2014 132,888.34 132,888.34 411.21 132,477.13 2015 652,931.20 652,931.20 411.21 652,519.99 17 Bosomtwe 2013 227,914.79 117,500.00 345,414.79 11,034.65 334,380.14 2014 421,884.98 117,500.00 539,384.98 3,534.65 535,850.33 2015 750,400.99 117,500.00 867,900.99 34.65 867,866.34 18 Ejisu - Juaben 2013 540,786.57 540,786.57 8,055.96 532,730.61 2014 444,811.57 444,811.57 4,113.52 440,698.05 2015 867,216.68 867,216.68 - 867,216.68 19 Ejura Sekye- 2013 143,918.46 50,700.00 150.00 194,768.46 7,959.94 186,808.52 redumasi 2014 61,195.37 50,700.00 500.00 112,395.37 7,959.94 104,435.43 2015 440,148.32 50,700.00 500.00 491,348.32 16,455.90 474,892.42 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Ashanti Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 20 Kumasi 2013 3,500,947.17 400.00 3,501,347.17 1,833,578.29 1,667,768.88 2014 14,017,801.03 1,220,373.90 15,238,174.93 2,033,776.04 13,204,398.89 2015 15,519,696.98 400.00 15,520,096.98 1,590,005.28 13,930,091.70 21 Kwabre 2013 6,645.17 20.00 580.00 7,245.17 7,245.17 East 2014 114,366.01 20.00 300.00 114,686.01 114,686.01 2015 655,837.08 3,535.17 0.00 659,372.25 659,372.25 22 Mampong 2013 170,835.65 25,500.00 595.00 196,930.65 1,558.80 195,371.85 2014 94,582.57 25,500.00 120,082.57 70,672.41 49,410.16 2015 700,591.08 25,500.00 726,091.08 1,558.80 724,532.28 23 Obuasi 2013 1,648,143.58 40,689.04 10,660.45 1,699,493.07 68,440.79 1,631,052.28 2014 1,950,855.02 40,689.04 10,057.45 2,001,601.51 68,440.79 1,933,160.72 2015 2,546,520.47 40,689.04 10,807.45 2,598,016.96 43,135.79 2,554,881.17 24 Offinso North 2013 83,132.70 130.00 83,262.70 8,727.95 74,534.75 2014 287,832.45 8,400.00 296,232.45 29,825.44 266,407.01 2015 647,053.04 0.00 647,053.04 41,256.70 605,796.34 25 Offinso 2013 533,440.96 17,250.00 2,700.00 553,390.96 19,317.29 534,073.67 2014 355,482.15 17,250.00 700.00 373,432.15 19,317.29 354,114.86 2015 465,837.52 17,250.00 700.00 483,787.52 19,457.29 464,330.23 26 Sekyere Afram 2013 269,098.29 269,098.29 8,019.82 261,078.47 Plains 2014 329,513.85 329,513.85 41,474.77 288,039.08 2015 822,570.03 17,120.00 839,690.03 21,649.27 818,040.76 27 Sekyere Central 2013 229,132.21 229,132.21 1,976.96 227,155.25 2014 539,620.67 539,620.67 1,220.46 538,400.21 2015 649,855.97 649,855.97 1,814.46 648,041.51 28 Sekyere East 2013 117,809.49 6,150.98 123,960.47 20,808.93 103,151.54 2014 250,296.79 6,150.98 256,447.77 39,112.66 217,335.11 2015 522,318.54 6,150.98 528,469.52 21,494.83 506,974.69 29 Sekyere 2013 181,655.95 25,882.15 207,538.10 91,225.26 116,312.84 Kumawu 2014 658,779.01 8,596.00 667,375.01 79,105.60 588,269.41 2015 880,518.59 89,887.00 970,405.59 106,920.66 863,484.93 30 Sekyere South 2013 56,744.00 1,825.00 58,569.00 39,336.20 19,232.80 2014 16,881.21 56,744.00 950.00 74,575.21 800.00 73,775.21 2015 399,154.37 56,744.00 640.00 456,538.37 5,800.00 450,738.37 Total 2015 37,616,707.79 524,383.40 275,969.44 37,129,794.19 2,007,866.30 35,121,927.89

Brong Ahafo 1 Asunafo North 2013 619,060.81 19,750.00 22,790.50 661,601.31 28,619.66 632,981.65 2014 1,029,486.95 19,750.00 22,480.50 1,071,717.45 30,435.16 1,041,282.29 2015 1,375,372.31 19,750.00 22,480.50 1,417,602.81 29,617.33 1,387,985.48 2 Asunafo South 2013 158,097.27 7,222.00 32,197.00 197,516.27 25,764.00 171,752.27 2014 271,208.91 7,222.00 32,197.00 310,627.91 25,764.00 284,863.91 2015 486,637.30 6,433.00 493,070.30 8.93 493,061.37 3 Asutifi North 2013 206,886.89 3,151,934.34 87,251.00 3,446,072.23 633.78 3,445,438.45 2014 1,267,697.85 1,576,934.34 83,100.00 2,927,732.19 633.78 2,927,098.41 2015 1,373,130.76 - 4,300.00 1,377,430.76 360.01 1,377,070.75 4 Asutifi South 2013 329,226.04 329,226.04 329,226.04 2014 181,786.66 - - 181,786.66 - 181,786.66 2015 623,570.11 - 623,570.11 623,570.11 5 Banda 2013 86,730.29 86,730.29 83,290.90 3,439.39 2014 483288.16 483,288.16 220,000.00 263,288.16 2015 519783.12 519,783.12 519,783.12 6 Atebubu- 2013 182,541.41 165,692.99 - 348,234.40 - 348,234.40 Amanten 2014 245,165.97 165,692.99 - 410,858.96 - 410,858.96 2015 530,975.08 165,692.99 17,756.19 714,424.26 714,424.26 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Brong Ahafo Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 7 Berekum 2013 77,808.67 19,324.24 26,201.00 123,333.91 71,015.04 52,318.87 2014 176,438.43 19,324.24 - 195,762.67 63,515.60 132,247.07 2015 822,615.77 19,324.24 5,000.00 846,940.01 - 846,940.01 8 Dormaa 2013 1,018,661.53 151,573.72 2,590.00 1,172,825.25 26,617.27 1,146,207.98 Central 2014 981,303.18 87,660.22 1,940.00 1,070,903.40 - 1,070,903.40 2015 1,826,672.28 450.00 1,940.00 1,829,062.28 1,829,062.28 9 Dormaa East 2013 25,084.68 25,084.68 25,084.68 2014 135,880.50 135,880.50 12.25 135,868.25 2015 371,637.51 - 371,637.51 12.25 371,625.26 10 Dormaa West 2013 140,043.50 140,043.50 140,043.50 2014 165,259.69 165,259.69 165,259.69 2015 813,686.57 813,686.57 813,686.57 11 Jaman North 2013 206,638.87 30,000.00 236,638.87 236,638.87 2014 172,978.44 30,000.00 - 202,978.44 - 202,978.44 2015 366,798.02 - 366,798.02 366,798.02 12 Jaman South 2013 427,354.48 59,120.00 2,051.26 488,525.74 488,525.74 2014 567,813.19 59,120.00 3,291.26 630,224.45 2,480.00 627,744.45 2015 826,577.18 59,120.00 76,232.73 961,929.91 2,480.00 959,449.91 13 Kintampo 2013 642,034.01 43,047.80 54,107.22 739,189.03 739,189.03 North 2014 607,599.49 43,047.80 62,807.20 713,454.49 713,454.49 2015 1,177,474.79 43,047.80 57,607.22 1,278,129.81 - 1,278,129.81 14 Kintampo 2013 401,962.44 401,962.44 401,962.44 South 2014 518,241.15 518,241.15 518,241.15 2015 1,379,653.04 2,390.00 1,382,043.04 1,382,043.04 15 Nkoranza North 2013 249,318.23 249,318.23 249,318.23 2014 349,594.36 - - 349,594.36 - 349,594.36 2015 761,661.15 - 761,661.15 761,661.15 16 Nkoranza South 2013 222,684.20 48,867.96 3,400.00 274,952.16 5,224.18 269,727.98 2014 272,802.09 48,867.96 2,082.00 323,752.05 5,000.00 318,752.05 2015 444,021.37 48,867.96 1,982.00 494,871.33 5,000.00 489,871.33 17 Pru 2013 237,252.89 44,919.16 282,172.05 282,172.05 2014 872,237.97 44,919.16 917,157.13 60,934.92 856,222.21 2015 1,349,686.34 44,919.16 - 1,394,605.50 50,352.55 1,344,252.95 18 Sene East 2013 212,006.26 212,006.26 212,006.26 2014 286,392.97 743.50 287,136.47 287,136.47 2015 792,398.84 743.50 793,142.34 793,142.34 19 Sene West 2013 2014 580,550.66 16,740.00 597,290.66 597,290.66 2015 708,326.67 16,740.00 725,066.67 725,066.67 20 Sunyani 2013 767,197.14 100.00 106,489.08 873,786.22 52,218.06 821,568.16 2014 784,474.93 100.00 109,653.98 894,228.91 47,218.06 847,010.85 2015 944,105.41 100.00 58,685.46 1,002,890.87 46,028.55 956,862.32 21 Sunyani West 2013 333,865.40 400.00 334,265.40 334,265.40 2014 391,942.11 - - 391,942.11 - 391,942.11 2015 650,759.19 650,759.19 650,759.19 22 Tain 2013 143,197.20 4,415.00 147,612.20 11,395.00 136,217.20 2014 138,591.91 4,415.00 143,006.91 11,395.00 131,611.91 2015 707,564.99 4,415.00 711,979.99 537,312.09 174,667.90 23 Tano North 2013 44,062.85 3,200.00 47,262.85 2,142.97 45,119.88 2014 196,358.40 3,600.00 199,958.40 1,831.80 198,126.60 2015 702,960.42 4,100.00 707,060.42 1,020.00 706,040.42 24 Tano South 2013 87,706.38 37,298.77 5,325.22 130,330.37 9,221.10 121,109.27 2014 223,066.43 37,298.77 5,325.22 265,690.42 9,221.00 256,469.42 2015 986,209.15 37,298.77 5,325.22 1,028,833.14 9,221.10 1,019,612.04 25 Techiman 2013 1,437,081.37 160,586.69 8,624.22 1,606,292.28 53,061.12 1,553,231.16 2014 1,575,493.67 160,586.69 8,979.22 1,745,059.58 43,780.78 1,701,278.80 2015 1,342,457.53 160,586.69 8,469.22 1,511,513.44 41,787.51 1,469,725.93 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Brong Ahafo Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 26 Techiman North 2013 76,588.33 350.04 76,938.37 64.53 76,873.84 2014 84,897.41 250.04 85,147.45 492.14 84,655.31 2015 697,882.78 0 697,882.78 535.30 697,347.48 27 Wenchi 2013 495,981.73 100.00 2,018.90 498,100.63 10,193.32 487,907.31 2014 1,055,920.47 100.00 1,968.90 1,057,989.37 10,193.32 1,047,796.05 2015 1,593,326.53 100.00 1,968.90 1,595,395.43 10,193.32 1,585,202.11 Total 2015 24,175,944.21 615,997.61 279,828.94 25,071,770.76 733,928.94 24,337,841.82

Central Region 1 Abura/Asebu/ 2013 136,756.49 111,800.00 3,850.00 252,406.49 23,980.36 228,426.13 Kwamankese 2014 249,092.33 111,800.00 5,850.00 366,742.33 23,384.86 343,357.47 2015 752,384.41 111,800.00 5,850.00 870,034.41 37,991.24 832,043.17 2 Agona East 2013 340,686.36 700.00 341,386.36 341,386.36 2014 321,484.64 4,200.00 325,684.64 325,684.64 2015 - - 3 Agona West 2013 779,294.24 163,739.22 7,562.30 950,595.76 1,466.87 949,128.89 2014 1,034,037.54 163,739.22 7,282.30 1,205,059.06 767,009.85 438,049.21 2015 1,628,047.45 163,739.22 7,282.30 1,799,068.97 4,847.23 1,794,221.74 4 Ajumako- 2013 62,856.10 133,876.42 3,611.70 200,344.22 34,405.53 165,938.69 Enyan-Essiam 2014 174,712.91 133,876.42 2,396.70 310,986.03 43,761.58 267,224.45 2015 720548.69 133,876.42 854,425.11 22,108.39 832,316.72 5 Asikuma 2013 270,817.52 52,804.01 3,846.90 327,468.43 5,876.25 321,592.18 Odoben Brakwa 2014 177,580.60 52,804.01 3,746.90 234,131.51 534.02 233,597.49 2015 780,540.20 52,804.01 350.00 833,694.21 833,694.21 6 Assin North 2013 1,184,881.23 1,200.00 10,143.31 1,196,224.54 835.72 1,195,388.82 2014 2,062,582.57 1,200.00 10,143.31 2,073,925.88 2,322.62 2,071,603.26 2015 2,947,285.85 1,200.00 10,143.31 2,958,629.16 2,322.62 2,956,306.54 7 Assin South 2013 320,060.22 9,000.90 2,405.00 331,466.12 11,975.69 319,490.43 2014 505,970.59 9,000.90 3,625.00 518,596.49 8,627.57 509,968.92 2015 1,169,755.16 9,000.90 3,615.00 1,182,371.06 42,614.94 1,139,756.12 8 Awutu Senya 2013 115,765.33 5,245.80 10,710.06 131,721.19 17,731.10 113,990.09 2014 165,444.70 10,365.06 175,809.76 8,375.71 167,434.05 2015 586,654.50 586,654.50 9,073.23 577,581.27 9 Awutu Senya 2013 404,614.22 8,800.00 413,414.22 413,414.22 East 2014 361,499.47 12,590.00 374,089.47 374,089.47 2015 1,470,854.87 11,830.00 1,482,684.87 1,482,684.87 10 Cape Coast 2013 978,055.71 12,855.00 990,910.71 990,910.71 2014 1,545,457.65 21,615.00 1,567,072.65 1,567,072.65 2015 1,619,652.25 21,910.00 1,641,562.25 1,641,562.25 11 Effutu 2013 528,491.16 59,723.70 17,382.70 605,597.56 60,719.08 544,878.48 2014 626,868.08 59,723.70 17,382.70 703,974.48 50,889.83 653,084.65 2015 896,995.73 59,723.70 88,322.85 1,045,042.28 27,906.24 1,017,136.04 12 Ekumfi 2013 206,192.91 206,192.91 206,192.91 2014 153,460.11 153,460.11 65,599.14 87,860.97 2015 572,318.73 572,318.73 43,124.92 529,193.81 13 Gomoa East 2013 680,828.82 10,000.00 690,828.82 1,925.35 688,903.47 2014 322,582.32 10,000.00 332,582.32 1,000.00 331,582.32 2015 1,121,075.49 10,000.00 1,131,075.49 1,000.00 1,130,075.49 14 Gomoa West 2013 56,320.97 229,663.10 15.88 285,999.95 20,230.74 265,769.21 2014 333,086.97 229,663.10 562,750.07 21,448.57 541,301.50 2015 294,132.72 230,063.10 524,195.82 48,581.68 475,614.14 15 Komenda/Edina/ 2013 1,304,589.25 73,121.92 1,377,711.17 29,277.49 1,348,433.68 Eguafo/Abirem 2014 1,473,415.12 73,121.92 1,546,537.04 37,608.49 1,508,928.55 2015 692,621.06 16,041.85 708,662.91 708,662.91 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Central Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 16 Mfantseman 2013 1,030,815.88 55,121.92 27,066.06 1,113,003.86 7,206.72 1,105,797.14 2014 1,857,510.64 55,308.72 4,550.00 1,917,369.36 22,356.61 1,895,012.75 2015 1,236,820.08 55,308.72 1,292,128.80 46,957.79 1,245,171.01 17 Twifo Ati- 2013 43,030.19 102,569.37 25,000.00 170,599.56 97,342.67 73,256.89 Morkwa 2014 275,952.14 102,569.37 25,000.00 403,521.51 12,540.92 390,980.59 2015 449,891.02 102,569.37 25,000.00 577,460.39 12,540.92 564,919.47 18 Hemang Lower 2013 13,506.49 500.00 14,006.49 6,223.88 7,782.61 Denkyira 2014 122,847.53 700.00 123,547.53 678.90 122,868.63 2015 320,117.64 650.00 320,767.64 6,353.59 314,414.05 19 Upper Denkyira 2013 511,000.86 118.96 72,273.00 583,392.82 182,539.35 400,853.47 East 2014 528,595.45 70,651.96 599,247.41 181,714.86 417,532.55 2015 352,351.82 70,651.96 423,003.78 179,439.35 243,564.43 20 Upper Denkyira 2013 424,706.55 3,700.00 428,406.55 39,172.52 389,234.03 West 2014 245,427.08 2,250.00 247,677.08 79,653.08 168,024.00 2015 869,738.33 - 32,250.00 901,988.33 901,988.33 Total 2015 18,481,786.00 760,674.30 463,308.41 19,705,768.71 480,014.91 19,225,753.80

Eastern Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Akuapem North 2013 47,890.97 161,677.59 7,526.00 217,094.56 8,000.00 209,094.56 2014 169,234.70 161,677.59 145,683.97 476,596.26 142,054.97 334,541.29 2015 0.00 - 2 Akuapem South 2013 26,361.29 1,000.00 27,361.29 27,361.29 2014 346,896.27 - 438.00 347,334.27 347,334.27 2015 0.00 - 3 Akyemasa 2013 (11,464.59) 2,311.91 -9,152.68 (9,152.68) 2014 131,899.71 3,063.18 - 134,962.89 134,962.89 2015 800,841.90 - - 800,841.90 - 800,841.90 4 Asuogyaman 2013 187,144.36 73,773.35 2,140.00 263,057.71 114,210.68 148,847.03 2014 164,571.13 73,773.35 1,640.00 239,984.48 82,238.00 157,746.48 2015 508,979.02 73,773.35 2,140.00 584,892.37 62,587.45 522,304.92 5 Atiwa 2013 603,369.53 30,000.00 4,705.00 638,074.53 259.71 637,814.82 2014 507,486.50 30,000.00 3,705.00 541,191.50 15,977.05 525,214.45 2015 1,099,336.20 30,000.00 5,000.00 1,134,336.20 1,134,336.20 6 Ayensuano 2013 231,235.27 600.00 231,835.27 231,835.27 2014 125,771.22 - 1,000.00 126,771.22 - 126,771.22 2015 488,027.08 - 1,350.00 489,377.08 30,000.00 459,377.08 0.00 - 7 Birim Central 2013 701,303.34 212,606.17 52,429.30 966,338.81 19,913.57 946,425.24 2014 717,793.31 212,606.17 2,485.00 932,884.48 17,339.47 915,545.01 2015 934,914.81 212,606.17 45,174.03 1,192,695.01 1,192,695.01 0.00 - 8 Birim North 2013 74,169.20 35,000.00 2,565.12 111,734.32 10,583.00 101,151.32 2014 39,699.48 35,000.00 3,065.12 77,764.60 4,277.00 73,487.60 2015 341,489.20 35,000.00 2,160.00 378,649.20 378,649.20 0.00 - 9 Birim South 2013 130,264.71 4,075.00 134,339.71 134,339.71 2014 219,217.17 219,217.17 219,217.17 2015 1,070,178.93 1,070,178.93 1,070,178.93 0.00 - 10 Denkyembour 2013 428,921.55 428,921.55 428,921.55 2014 503,825.76 - 50.00 503,875.76 - 503,875.76 2015 980,709.37 - 50.00 980,759.37 980,759.37 0.00 - 11 East Akim 2013 669,389.17 29,948.35 550.00 699,887.52 32,597.00 667,290.52 2014 1,132,204.85 29,948.35 550.00 1,162,703.20 20,000.00 1,142,703.20 2015 759,206.55 - 550.00 759,756.55 20,000.00 739,756.55 0.00 - 12 Fanteakwa 2013 66,944.99 1,410.00 68,354.99 68,045.76 309.23 2014 256,207.46 - 4,080.00 260,287.46 260,287.46 2015 706,201.41 - 2,307.00 708,508.41 708,508.41 0.00 - 13 Kwaebibirim 2013 119,378.90 160,203.91 150.00 279,732.81 15,612.50 264,120.31 2014 435,027.76 160,203.91 25,150.00 620,381.67 43,592.50 576,789.17 2015 535,558.78 535,558.78 535,558.78 0.00 - 14 Kwahu Affram 2013 54,670.90 4,775.00 59,445.90 7,077.40 52,368.50 Plains North 2014 48,140.95 54,670.90 3,175.00 105,986.85 3,438.78 102,548.07 2015 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Eastern Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢)

15 Kwahu Affram 2013 17,793.18 17,793.18 17,793.18 Plains South 2014 18,593.80 18,593.80 18,593.80 2015 990,868.17 990,868.17 990,868.17 - - 16 Kwahu East 2013 - - 2014 242,328.79 242,328.79 242,328.79 2015 546,539.28 546,539.28 - 546,539.28 - - 17 Kwahu South 2013 451,173.32 184,969.63 636,142.95 33,273.54 602,869.41 2014 249,560.17 184,969.63 - 434,529.80 33,273.54 401,256.26 2015 642,058.41 165,069.63 200.00 807,328.04 13,073.54 794,254.50 - - 18 Kwahu West 2013 - - 2014 929,686.61 34,179.90 4,893.73 968,760.24 32,680.00 936,080.24 2015 - - - - 19 Lower Manya 2013 39,936.45 72,473.75 5,710.56 118,120.76 118,120.76 Krobo 2014 52,458.26 72,473.75 5,710.56 130,642.57 130,642.57 2015 653,610.46 72,473.75 726,084.21 726,084.21 - - 20 New Juaben 2013 780,180.68 4,558.58 784,739.26 784,739.26 2014 158,932.54 - 5,178.58 164,111.12 164,111.12 2015 1,746,367.74 - 4,710.00 1,751,077.74 1,751,077.74 - - 21 Nsawam/ 2013 - - Adoagyiri 2014 906,779.29 - 6,180.00 912,959.29 912,959.29 2015 575,263.32 - 3,780.00 579,043.32 579,043.32 - - 22 Suhum/Kraboa/ 2013 22,644.08 183.00 22,827.08 22,827.08 Coaltar 2014 203,856.39 203,856.39 203,856.39 2015 724,869.21 - - 724,869.21 48,595.00 676,274.21 - - 23 Upper Manya 2013 169,502.46 855.00 170,357.46 19,774.45 150,583.01 Krobo 2014 210,221.15 - 1,590.00 211,811.15 13,283.49 198,527.66 2015 575,463.48 - 1,750.00 577,213.48 11,446.50 565,766.98 - - 24 Upper West 2013 335,155.68 1,420.00 336,575.68 3,000.00 333,575.68 Akim 2014 394,732.42 - 4,000.00 398,732.42 86,700.00 312,032.42 2015 530,933.00 - 2,500.00 533,433.00 124,600.00 408,833.00 - - 25 West Akim 2013 1,574,696.24 105,783.44 33,693.00 1,714,172.68 1,714,172.68 2014 1,886,954.79 - 105,783.44 1,992,738.23 1,992,738.23 2015 - - - - 26 Yilo Krobo 2013 36,027.95 69,450.00 29,275.60 134,753.55 74,029.11 60,724.44 2014 332,396.26 69,450.00 3,770.00 405,616.26 18,862.15 386,754.11 2015 762,281.53 69,450.00 500.00 832,231.53 21,050.00 811,181.53 Total 2014 10,384,476.74 1,122,016.73 328,128.40 11,834,621.87 513,716.95 11,320,904.92 Total 2015 15,973,697.85 658,372.90 72,171.03 16,704,241.78 331,352.49 16,372,889.29 Greater Accra Region

1 Accra 2013 34,863,183.32 295,752.86 - 35,158,936.18 312,772.32 34,846,163.86 2014 39,497,810.00 295,752.86 39,793,562.86 312,772.32 39,480,790.54 2015 60,945,540.89 295,752.86 61,241,293.75 61,241,293.75 - - 2 Ada East 2013 845,051.63 16,406.97 861,458.60 35,006.70 826,451.90 2014 286,096.57 28,700.94 314,797.51 15,000.00 299,797.51 2015 673,106.86 33,560.97 706,667.83 22,000.00 684,667.83 - - 3 Ada West 2013 319,495.54 319,495.54 319,495.54 2014 381,868.11 1,500.00 383,368.11 383,368.11 2015 929,601.00 1,500.00 931,101.00 931,101.00 - - 4 Adenta 2013 310,069.63 22,283.77 332,353.40 - 332,353.40 2014 904,164.90 15,901.00 920,065.90 920,065.90 2015 1,679,474.07 14,231.00 1,693,705.07 1,693,705.07 - - 5 Ashaiman 2013 462,939.70 1,070,000.00 6,107.39 1,539,047.09 919,879.47 619,167.62 2014 2,069,194.14 1,020,000.00 5,507.42 3,094,701.56 1,114,005.74 1,980,695.82 2015 2,345,756.27 20,000.00 5,007.42 2,370,763.69 336,547.51 2,034,216.18 - - 6 Ga Central 2013 630,599.64 4,493.76 635,093.40 635,093.40 2014 1,029,615.50 23,028.00 1,052,643.50 1,052,643.50 2015 2,793,716.44 11,208.00 2,804,924.44 2,804,924.44 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Greater Accra Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢)

7 Ga East 2013 447,539.50 - 24,057.07 471,596.57 2,789.65 468,806.92 2014 803,134.19 51,436.10 854,570.29 229,116.83 625,453.46 2015 - - - - 8 Ga South 2013 659,465.86 2,500.00 20,930.00 682,895.86 682,895.86 2014 396,912.32 2,500.00 21,020.00 420,432.32 420,432.32 2015 2,181,627.97 2,500.00 20,732.00 2,204,859.97 2,204,859.97 - - 9 Ga West 2013 550,365.94 1,212.50 30,690.43 582,268.87 51,577.10 530,691.77 2014 458,942.78 1,212.50 17,751.21 477,906.49 51,577.10 426,329.39 2015 3,805,795.50 1,212.50 9,169.04 3,816,177.04 1,880,249.75 1,935,927.29 - - 10 Kpone 2013 960,574.80 26,228.00 986,802.80 986,802.80 Katamanso 2014 698,592.14 100,000.00 59,540.00 858,132.14 4,142.38 853,989.76 2015 1,230,893.70 113,601.70 40,576.00 1,385,071.40 2,464.00 1,382,607.40 - - 11 La Dade- 2013 687,717.31 687,717.31 687,717.31 Kotopon 2014 816,078.08 816,078.08 816,078.08 2015 - - - - 12 La Nkwatanang 2013 290,715.80 51,216.60 341,932.40 35,785.60 306,146.80 Madina 2014 629,599.92 93,356.60 722,956.52 876.22 722,080.30 2015 779,286.84 54,239.17 833,526.01 1,551.35 831,974.66 - - 13 Lejokuku- 2013 1,992,259.50 5,800.00 1,998,059.50 12,451.77 1,985,607.73 Krowor 2014 2,270,701.45 10,750.00 2,281,451.45 2,281,451.45 2015 3,036,051.36 3,036,051.36 3,036,051.36 - - 14 Ningo/ 2013 225,498.24 225,498.24 225,498.24 Prampram 2014 485,520.48 485,520.48 485,520.48 2015 78,481.78 78,481.78 78,481.78 - - 15 Shai/Osudoku 2013 203,248.11 4,839.60 208,087.71 399,100.61 (191,012.90) 2014 307,745.64 189,925.42 497,671.06 390,624.95 107,046.11 2015 100,030.42 100,030.42 82,868.80 17,161.62 - - 16 Tema 2013 3,012,302.07 345,000.89 41,506.33 3,398,809.29 51,627.41 3,347,181.88 2014 4,485,614.02 318,212.27 10,139.32 4,813,965.61 65,615.29 4,748,350.32 2015 4,192,407.87 33,840.48 713,839.56 4,940,087.91 43,506.57 4,896,581.34 Total 2014 55,521,590.24 1,737,677.63 528,556.01 57,787,823.88 2,183,730.83 55,604,093.05 Total 2015 84,771,770.97 466,907.54 904,063.16 86,142,741.67 2,369,187.98 83,773,553.69 Northern Region

1 Bole 2013 533,801.25 84,850.20 22,360.00 641,011.45 71,526.62 569,484.83 2014 1,627,535.32 84,850.20 22,360.00 1,734,745.52 70,710.12 1,664,035.40 2015 1,831,695.27 2,360.00 104,850.20 1,938,905.47 - 1,938,905.47 - - 2 Bunkpurugu/ 2013 1,502,184.33 51,026.84 59,573.50 1,612,784.67 1,445.80 1,611,338.87 Yunyoo 2014 1,166,805.07 110,026.84 113,600.34 1,390,432.25 1,445.80 1,388,986.45 2015 992,049.16 113,603.34 1,105,652.50 1,445.80 1,104,206.70 - - 3 Central Gonja 2013 128,594.23 21,890.00 1,240.00 151,724.23 18,602.50 133,121.73 2014 1,055,243.81 21,890.00 1,040.00 1,078,173.81 18,602.50 1,059,571.31 2015 1,131,756.92 17,929.00 1,040.00 1,150,725.92 18,602.50 1,132,123.42 - - 4 Chereponi 2013 613,125.52 930.00 614,055.52 614,055.52 2014 830,049.62 930.00 830,979.62 830,979.62 2015 - - - - 5 East Gonja 2013 474,967.22 10,959.62 1,643.81 487,570.65 600.00 486,970.65 2014 883,774.29 10,959.62 1,643.81 896,377.72 600.00 895,777.72 2015 2,010,100.67 10,959.62 1,643.81 2,022,704.10 600.00 2,022,104.10 - - 6 East Mamprusi 2013 293,643.90 1,040.00 294,683.90 294,683.90 2014 639,183.59 1,040.00 640,223.59 640,223.59 2015 1,665,661.20 1,665,661.20 1,665,661.20 - - 7 Gushiegu 2013 386,704.74 83,560.00 470,264.74 42,528.57 427,736.17 2014 493,132.17 83,560.00 576,692.17 42,528.57 534,163.60 2015 499,437.21 83,560.00 582,997.21 42,528.57 540,468.64 - - 8 Karaga 2013 792,447.24 792,447.24 31,457.60 760,989.64 2014 611,163.06 611,163.06 31,457.60 579,705.46 2015 1,066,945.37 1,066,945.37 31,457.60 1,035,487.77 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Northern Region Contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢)

9 Kpandai 2013 756,447.24 756,447.24 756,447.24 2014 831,935.47 831,935.47 831,935.47 2015 1,279,304.89 1,279,304.89 1,279,304.89 - - 10 Kumbungu 2013 251,252.19 1,600.00 252,852.19 252,852.19 2014 361,505.18 1,600.00 363,105.18 363,105.18 2015 805,596.88 1,600.00 807,196.88 807,196.88 - - 11 Mamprugu- 2013 547,478.44 547,478.44 547,478.44 Moagduri 2014 712,827.88 712,827.88 712,827.88 2015 519,468.37 519,468.37 519,468.37 - - 12 Mion 2013 168,167.01 168,167.01 168,167.01 2014 404,933.69 404,933.69 404,933.69 2015 992,570.97 992,570.97 992,570.97 - - 13 Nanumba 2013 1,151,490.80 101,129.91 1,252,620.71 6,483.43 1,246,137.28 North 2014 1,156,639.01 101,129.91 100.00 1,257,868.92 1,412.50 1,256,456.42 2015 1,682,313.51 101,129.91 350.00 1,783,793.42 1,412.50 1,782,380.92 - - 14 Nanumba 2013 737,780.06 318.60 751.05 738,849.71 738,849.71 South 2014 1,237,689.28 318.60 751.05 1,238,758.93 1,238,758.93 2015 1,650,541.44 318.60 - 1,650,860.04 1,650,860.04 - - 15 North Gonja 2013 538,128.76 538,128.76 538,128.76 2014 772,479.23 772,479.23 772,479.23 2015 1,183,389.89 1,183,389.89 1,000.00 1,182,389.89 - - 16 Saboba 2013 1,137,935.96 60,211.33 1,190.00 1,199,337.29 1,199,337.29 2014 1,124,394.90 60,211.33 2,900.00 1,187,506.23 1,187,506.23 2015 786,026.18 - - 786,026.18 786,026.18 - - 17 Sagnerigu 2013 183,960.94 4,000.00 187,960.94 187,960.94 2014 280,154.00 3,250.00 283,404.00 283,404.00 2015 740,445.30 2,700.00 743,145.30 - 743,145.30 - - 18 Savelugu/ 2013 523,276.96 69,392.01 250.00 592,918.97 592,918.97 Nanton 2014 564,708.28 69,392.01 250.00 634,350.29 634,350.29 2015 - - - - 19 Sawla/Tuna/ 2013 168,073.91 27,830.00 195,903.91 195,903.91 Kalba 2014 538,971.33 27,830.00 566,801.33 566,801.33 2015 836,195.02 27,830.00 864,025.02 864,025.02 - - 20 Tamale 2013 1,013,519.91 1,000.00 1,014,519.91 10,000.00 1,004,519.91 2014 4,582,755.15 1,000.00 4,583,755.15 10,000.00 4,573,755.15 2015 4,795,866.53 1,000.00 4,796,866.53 10,000.00 4,786,866.53 - - 21 Tatale Sanguli 2013 1,224,657.51 1,224,657.51 1,224,657.51 2014 450,162.04 450,162.04 450,162.04 2015 1,296,007.45 1,296,007.45 1,296,007.45 - - 22 Tolon 2013 138,227.76 104,092.97 5,323.84 247,644.57 901.98 246,742.59 2014 313,434.85 104,092.97 5,323.84 422,851.66 901.98 421,949.68 2015 755,742.93 5,323.84 761,066.77 901.98 760,164.79 - - 23 West Gonja 2013 444,575.08 1,000.00 42,477.00 488,052.08 80,426.45 407,625.63 2014 - - 2015 1,092,132.58 100.00 31,747.00 1,123,979.58 82,792.45 1,041,187.13 - - 24 West Mamprusi 2013 821,460.88 48,303.01 33,300.00 903,063.89 33,300.00 869,763.89 2014 236,304.39 48,303.01 990.00 285,597.40 285,597.40 2015 670,033.75 48,303.01 40,000.00 758,336.76 758,336.76 - - 25 Yendi 2013 1,381,078.66 124,969.20 95.00 1,506,142.86 5,475.31 1,500,667.55 2014 569,945.71 124,969.20 95.00 695,009.91 5,475.31 689,534.60 2015 768,679.89 134,612.76 95.00 903,387.65 5,475.31 897,912.34 - - 26 Zabzugu 2013 206,285.14 4,000.00 210,285.14 210,285.14 2014 706,081.74 16,000.00 722,081.74 722,081.74 2015 546,740.93 16,000.00 562,740.93 562,740.93 Total 2014 22,151,809.06 864,573.69 155,834.04 23,172,216.79 183,134.38 22,989,082.41 Total 2015 29,598,702.31 328,294.28 82,815.84 30,345,758.40 196,216.71 30,149,541.69

APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Upper East Region Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢)

1 Bawku 2013 893,215.87 5,670.10 898,885.97 898,885.97 2014 946,637.74 495.00 947,132.74 947,132.74 2015 1,817,142.74 2,610.10 370.00 1,820,122.84 1,820,122.84 - - 2 Bawku West 2013 674,156.66 148,617.94 4,147.36 826,921.96 34,580.10 792,341.86 2014 207,285.13 148,617.94 355,903.07 34,580.10 321,322.97 2015 422,378.67 148,617.94 570,996.61 570,996.61

3 Binduri 2013 565,231.95 565,231.95 565,231.95 2014 262,606.94 262,606.94 262,606.94 2015 942,267.60 250 942,517.60 942,517.60 - - 4 Bolga 2013 1,579,846.44 1,099.11 120,887.42 1,701,832.97 24,272.90 1,677,560.07 2014 1,267,294.47 1,099.11 116,887.42 1,385,281.00 24,272.90 1,361,008.10 2015 2,533,379.76 1,099.11 116,887.42 2,651,366.29 24,272.90 2,627,093.39 - - 5 Bongo 2013 200,229.43 9,595.00 20,299.79 230,124.22 230,124.22 2014 523,400.62 9,595.00 234.84 533,230.46 533,230.46 2015 579,061.15 9,595.00 234.84 588,890.99 588,890.99 - - 6 Builsa North 2013 - 1,259.55 (1,259.55) 2014 638,093.61 70,749.84 27,045.27 735,888.72 1,259.55 734,629.17 2015 102,428.50 70,749.84 27,045.27 200,223.61 1,259.55 198,964.06 - - 7 Builsa South 2013 675,818.14 7,900.00 683,718.14 683,718.14 2014 1,013,687.00 4,999.00 1,018,686.00 1,018,686.00 2015 1,012,010.49 24,399.00 1,036,409.49 14,000.00 1,022,409.49 - - 8 Garu Tempane 2013 1,205,599.66 7,121.46 429.00 1,213,150.12 460.00 1,212,690.12 2014 1,206,008.85 7,121.46 429.00 1,213,559.31 1,213,559.31 2015 2,173,812.08 7,121.46 229.00 2,181,162.54 2,181,162.54 - - 9 Kassena 2013 303,498.38 1,861.00 13,709.73 319,069.11 14,476.85 304,592.26 Nankana East 2014 570,600.33 1,861.00 13,709.73 586,171.06 247.68 585,923.38 2015 514,947.92 1,861.00 13,709.73 530,518.65 247.68 530,270.97 - - 10 Kassena 2013 256,959.12 50.00 257,009.12 257,009.12 Nankana West 2014 474,925.77 150.00 475,075.77 475,075.77 2015 709,468.99 1,005.00 710,473.99 710,473.99 - - 11 Nabdam 2013 665,080.75 100 665,180.75 665,180.75 2014 352,920.99 20 352,940.99 352,940.99 2015 899,675.38 20 899,695.38 899,695.38 - - 12 Pusiga 2013 528,220.80 3,700.00 531,920.80 531,920.80 2014 668,511.26 11,100.00 679,611.26 679,611.26 2015 1,519,038.43 3,500.00 1,522,538.43 1,522,538.43 - - 13 Talensi 2013 460,675.34 460,675.34 460,675.34 2014 589,059.24 589,059.24 589,059.24 2015 868,102.93 0 868,102.93 0 868,102.93 Total 2014 8,721,031.95 239,044.35 175,070.26 9,135,146.56 60,360.23 9,074,786.33 Total 2015 14,093,714.64 241,654.45 187,650.26 14,523,019.35 39,780.13 14,483,239.22

Upper West Region

1 Daffiama- 2013 446,742.20 446,742.20 446,742.20 Bussie-Issa 2014 614,934.37 614,934.37 614,934.37 2015 811,252.41 811,252.41 811,252.41 - - 2 Jirapa 2013 498,276.52 498,276.52 33,656.43 464,620.09 2014 836,285.27 12,427.00 848,712.27 7,000.00 841,712.27 2015 1,020,877.78 12,427.00 1,033,304.78 1,033,304.78 - - 3 Lambussie- 2013 604,692.57 80.00 604,772.57 4,269.32 600,503.25 Karni 2014 792,637.76 792,637.76 4,159.32 788,478.44 2015 1,216,954.87 1,216,954.87 10,215.23 1,206,739.64 - - 4 Lawra 2013 42,408.69 89,214.87 228,100.93 359,724.49 230,299.28 129,425.21 2014 216,184.31 89,214.87 225,162.18 530,561.36 210,488.57 320,072.79 2015 752,283.67 89,214.87 218,162.18 1,059,660.72 205,212.82 854,447.90 - - 5 Nadowli 2013 813,718.80 133,685.73 16,156.45 963,560.98 963,560.98 Kaleo 2014 1,126,918.57 802.9 1,127,721.47 1,127,721.47 2015 816,236.02 802.9 817,038.92 817,038.92

APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Upper West Region contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢)

6 Nandom 2013 473,489.06 60.00 473,549.06 473,549.06 2014 322,707.24 322,707.24 322,707.24 2015 940,210.83 940,210.83 940,210.83 - - 7 Sissala East 2013 598,906.68 29,050.00 0.00 627,956.68 36,750.00 591,206.68 2014 882,917.87 29,050.00 911,967.87 152,920.00 759,047.87 2015 1,024,912.38 29,060.00 1,053,972.38 121,226.05 932,746.33 - - 8 Sissala 2013 561,079.62 22,500.00 583,579.62 221,799.88 361,779.74 West 2014 383,242.23 22,500.00 405,742.23 278,500.00 127,242.23 2015 706,547.72 22,500.00 729,047.72 149,420.82 579,626.90 - - 9 Wa East 2013 522,174.67 36.63 1,800.00 524,011.30 36,436.73 487,574.57 2014 152,847.25 36.63 1,740.00 154,623.88 154,623.88 2015 781,150.00 - 1,740.00 782,890.00 782,890.00 - - 10 Wa 2013 359,654.09 3,175.00 362,829.09 129,164.82 233,664.27 2014 1,034,909.20 1,341.00 1,036,250.20 102,022.95 934,227.25 2015 2,210,289.47 1,141.00 2,211,430.47 2,211,430.47 - - 11 Wa West 2013 605,377.35 605,377.35 605,377.35 2014 1,512,982.25 1,512,982.25 1,512,982.25 2015 1,949,572.14 1,949,572.14 1,949,572.14 Total 2014 7,876,566.32 153,228.50 229,046.08 8,258,840.90 755,090.84 7,503,750.06 Total 2015 12,230,287.29 153,201.87 221,846.08 12,605,335.24 486,074.92 12,119,260.32

Volta Region

1 Adaklu 2013 155,210.72 11,900.00 167,110.72 16,767.10 150,343.62 2014 - - 2015 - - - - 2 Afadzeto 2013 112,164.36 112,164.36 112,164.36 South 2014 268,834.17 950.00 269,784.17 87,156.38 182,627.79 2015 925,510.51 600.00 926,110.51 30,712.83 895,397.68 - - 3 Agortime-Ziope 2013 40,261.26 17,504.65 1,360.00 59,125.91 30,808.54 28,317.37 2014 187,096.64 17,504.65 1,045.00 205,646.29 205,646.29 2015 406,107.82 17,504.65 423,612.47 423,612.47 - - 4 Akatsi North 2013 14,112.27 14,112.27 14,112.27 2014 181,290.04 181,290.04 181,290.04 2015 778,266.65 778,266.65 778,266.65 - - 5 Akatsi South 2013 298,483.89 85,529.52 1,863.70 385,877.11 31,822.96 354,054.15 2014 349,941.30 85,529.52 1,647.50 437,118.32 28,071.33 409,046.99 2015 517,708.58 85,529.52 603,238.10 31,822.96 571,415.14 - - 6 Biakoye 2013 201,153.05 8,140.00 209,293.05 29,646.27 179,646.78 2014 278,270.44 - 8,140.00 286,410.44 29,646.27 256,764.17 2015 720,962.37 4,300.00 725,262.37 29,646.27 695,616.10 - - 7 Central Tongu 2013 197,028.66 92,381.97 4,521.34 293,931.97 21,690.00 272,241.97 2014 430,787.97 92,381.97 523,169.94 21,690.00 501,479.94 2015 538,162.98 92,381.97 630,544.95 21,690.00 608,854.95 - - 8 Ho 2013 362,691.44 199.11 50,884.30 413,774.85 158,828.56 254,946.29 2014 1,975,906.90 199.11 54,669.13 2,030,775.14 162,123.99 1,868,651.15 2015 2,546,013.03 199.11 5,434.39 2,551,646.53 12,749.58 2,538,896.95 - - 9 Ho West 2013 784.60 110.00 894.60 13,578.94 (12,684.34) 2014 111,233.84 460.00 111,693.84 111,693.84 2015 631,024.95 200.00 631,224.95 121,660.28 509,564.67 - - 10 Hohoe 2013 751,358.88 55,377.36 1,600.00 808,336.24 4,398.60 803,937.64 2014 1,000,841.71 55,377.36 1,600.00 1,057,819.07 4,398.60 1,053,420.47 2015 741,523.05 55,377.36 1,600.00 798,500.41 4,398.60 794,101.81 - - 11 Jasikan 2013 75,557.73 1,050.00 76,607.73 100.53 76,507.20 2014 83,954.42 1,050.00 85,004.42 100.53 84,903.89 2015 496,678.76 1,050.00 497,728.76 100.53 497,628.23 - - 12 Kadjebi 2013 308,262.35 13,159.56 321,421.91 960.00 320,461.91 2014 356,985.15 13,159.56 370,144.71 960.00 369,184.71 2015 416,754.11 416,754.11 960.00 415,794.11 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Volta Region contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢)

13 Keta 2013 758195.67 92,795.96 940.00 851,931.63 17,052.06 834,879.57 2014 - - 2015 1253652.79 688.75 1,254,341.54 33,827.40 1,220,514.14 - - 14 Ketu North 2013 97,000.35 97,000.35 2,987.04 94,013.31 2014 206087.46 1581494.44 1,787,581.90 1581494.44 206,087.46 2015 472193.16 472,193.16 472,193.16 - - 15 Ketu South 2013 172,442.75 149,019.17 51,827.31 373,289.23 24,685.64 348,603.59 2014 638928.81 149,019.17 48945.31 836,893.29 24685.64 812,207.65 2015 787790.44 149,019.17 48945.31 985,754.92 0 985,754.92 - - 16 Kpando 2013 405,514.04 135,669.19 3,521.73 544,704.96 544,704.96 2014 336,091.90 135,669.19 471,761.09 471,761.09 2015 746,009.33 135,669.19 2,105.00 883,783.52 883,783.52 - - 17 Krachi East 2013 191,400.98 45,000.00 2,283.71 238,684.69 17,721.37 220,963.32 2014 707,420.60 45,000.00 3,633.71 756,054.31 17,721.37 738,332.94 2015 905,257.83 45,000.00 4,173.71 954,431.54 17,721.37 936,710.17 - - 18 Krachi West 2013 129,670.68 18,700.00 755.00 149,125.68 23,352.17 125,773.51 2014 440664.01 18,700.00 - 459,364.01 23,352.17 436,011.84 2015 715521.67 18,700.00 643.80 734,865.47 23,352.17 711,513.30 - - 19 Krachi Ntsumuru 2013 147,413.09 1,850.00 149,263.09 149,263.09 2014 176,641.87 2,350.00 178,991.87 178,991.87 2015 770,501.66 1,850.00 772,351.66 772,351.66 - - 20 Nkwanta North 2013 284,665.73 2,398.60 287,064.33 287,064.33 2014 413,099.40 2,398.60 415,498.00 415,498.00 2015 526,992.71 2,892.60 529,885.31 529,885.31 - - 21 Nkwanta South 2013 458,319.11 137,147.00 7,168.00 602,634.11 602,634.11 2014 140,675.12 137,147.00 4,600.00 282,422.12 15,206.17 267,215.95 2015 1,321,317.17 137,147.00 4,600.00 1,463,064.17 15,626.14 1,447,438.03 - - 22 North Dayi 2013 185,326.71 185,326.71 185,326.71 2014 172,475.24 172,475.24 172,475.24 2015 706,837.38 706,837.38 706,837.38 - - 23 North Tongu 2013 161,800.77 161,800.77 161,800.77 2014 175,157.58 175,157.58 175,157.58 2015 1,354,654.55 1,354,654.55 1,354,654.55 - - 24 South Dayi 2013 81,743.51 51.00 81,794.51 81,794.51 2014 198,692.67 198,692.67 198,692.67 2015 - - - - 25 South Tongu 2013 66,861.85 136,853.19 5,000.00 208,715.04 857.28 207,857.76 2014 213,882.43 136,853.19 4,330.00 355,065.62 857.28 354,208.34 2015 816,383.11 136,853.19 4,520.00 957,756.30 857.28 956,899.02 Total 2014 5,512,763.24 495,632.98 70,438.94 6,078,835.16 317,620.35 5,761,214.81 Total 2015 19,095,824.61 874,431.16 81,953.56 20,052,209.33 345,125.41 19,707,083.92

Western Region

1 Ahanta West 2013 267,032.38 23,072.67 290,105.05 1,067.91 289,037.14 2014 702,204.90 22,912.67 725,117.57 1,345.84 723,771.73 2015 1,398,849.34 22,912.67 1,421,762.01 1,421,762.01

2 Amenfi Central 2013 46,403.89 46,403.89 46,403.89 2014 132,403.79 200.00 132,603.79 132,603.79 2015 - -

3 Amenfi East 2013 562,849.44 42,242.44 7,722.88 612,814.76 11,900.00 600,914.76 2014 524,968.10 42,242.44 7,722.88 574,933.42 11,900.00 563,033.42 2015 - -

4 Amenfi West 2013 166,200.17 244,440.00 6,920.00 417,560.17 417,560.17 2014 310,048.97 244,440.00 5,240.00 559,728.97 559,728.97 2015 727,400.61 244,440.00 5,240.00 977,080.61 977,080.61

5 Aowin 2013 71,040.00 #VALUE! 169,627.95 #VALUE! 2014 6,865.80 71,040.00 77,905.80 68,840.07 9,065.73 2015 683,090.14 71,040.00 754,130.14 133,977.88 620,152.26 APPENDIX F contd. Assets and Liabilities - 2013 to 2015 Western Region contd. Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly Year (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢)

6 Bia East 2013 3,954.06 112,720.17 41,215.00 157,889.23 3,400.00 154,489.23 2014 60,877.21 196,170.17 18,000.00 275,047.38 275,047.38 2015 779,425.91 10,257.00 789,682.91 16,626.77 773,056.14

7 Bia West 2013 175,184.66 51,943.50 2,000.00 229,128.16 40,000.00 189,128.16 2014 312,264.37 51,943.50 2,350.00 366,557.87 40,000.00 326,557.87 2015 623,194.43 51,943.50 - 675,137.93 9,000.00 666,137.93

8 Bibiani/ 2013 43,977.81 126,394.40 11,906.16 182,278.37 34,715.64 147,562.73 Anhwiaso 2014 777,549.68 126,394.40 518,545.55 1,422,489.63 152,800.00 1,269,689.63 2015 927,403.52 126,394.40 198,545.55 1,252,343.47 168,168.96 1,084,174.51

9 Bodi 2013 46,403.89 46,403.89 46,403.89 2014 345,602.81 345,602.81 345,602.81 2015 - -

10 Ellembele 2013 503,370.87 4,210.00 507,580.87 507,580.87 2014 752,657.79 5,210.00 757,867.79 757,867.79 2015 1,281,913.60 6,110.00 1,288,023.60 1,288,023.60

11 Jomoro 2013 236,189.54 62,215.60 1,986.00 300,391.14 7,305.90 293,085.24 2014 445,163.87 62,215.60 507,379.47 387,900.24 119,479.23 2015 724,615.58 62,215.60 - 786,831.18 1,357,236.82 (570,405.64)

12 Juaboso 2013 85,903.37 88,517.13 83,690.00 258,110.50 10,787.35 247,323.15 2014 177,098.24 88,517.13 83,690.00 349,305.37 11,307.55 337,997.82 2015 573,218.67 88,517.13 83,690.00 745,425.80 11,307.55 734,118.25

13 Mpohor 2013 231,169.45 30,453.14 261,622.59 10,478.00 251,144.59 2014 597,838.37 49,953.14 647,791.51 445.50 647,346.01 2015 1,534,036.64 94,953.14 1,628,989.78 445.50 1,628,544.28

14 Nzema East 2013 552,528.99 29,413.87 581,942.86 6,464.29 575,478.57 2014 385,724.72 29,413.87 415,138.59 63,799.29 351,339.30 2015 663,374.80 29,413.87 692,788.67 153,799.29 538,989.38

15 Prestea-Huni 2013 435,308.96 10,779.00 446,087.96 271,934.22 174,153.74 Valley 2014 1,134,195.63 7,265.00 1,141,460.63 23,645.68 1,117,814.95 2015 1,243,585.49 8,280.82 1,251,866.31 14,699.23 1,237,167.08

16 Sefwi 2013 8,384.28 8,384.28 41.47 8,342.81 Akontombra 2014 180,909.51 180,909.51 41.47 180,868.04 2015 647,142.15 647,142.15 722.15 646,420.00

17 Sefwi Wiawso 2013 139,976.23 141,830.13 281,806.36 202,672.99 79,133.37 2014 629,867.72 141,830.13 771,697.85 186,513.04 585,184.81 2015 452,196.66 141,830.13 594,026.79 - 594,026.79

18 Sekondi/ 2013 4,683,407.39 673,951.72 5,357,359.11 326,371.35 5,030,987.76 Takoradi 2014 6,094,002.80 184,046.89 6,278,049.69 117,361.38 6,160,688.31 2015 5,950,474.15 196,318.89 6,146,793.04 247,507.19 5,899,285.85

19 Shama 2013 409,305.01 28,670.00 437,975.01 15,743.47 422,231.54 2014 475,278.67 27,225.00 502,503.67 15,743.47 486,760.20 2015 787,857.52 22,345.00 810,202.52 15,743.47 794,459.05

20 Suaman 2013 231,169.45 30,453.14 261,622.59 10,478.00 251,144.59 2014 91,243.12 91,243.12 91,243.12 2015 566,626.70 566,626.70 566,626.70

21 Tarkwa- 2013 712,065.49 47,988.32 143,413.52 903,467.33 323,681.98 579,785.35 Nsuaem 2014 1,334,270.58 47,988.32 6,570.00 1,388,828.90 218,689.03 1,170,139.87 2015 849,401.00 47,988.32 4,070.00 901,459.32 251,633.62 649,825.70

22 Wassa East 2013 615,291.96 150,200.00 1,360.00 766,851.96 82,652.99 684,198.97 2014 432,478.91 150,200.00 12,921.63 595,600.54 86,950.76 508,649.78 2015 1,116,281.22 150,200.00 78,940.44 1,345,421.66 58,314.70 1,287,106.96 Total 2014 15,903,515.56 1,252,395.56 951,852.76 18,107,763.88 1,387,283.32 16,720,480.56 Total 2015 21,530,088.13 1,013,982.95 731,663.51 23,275,734.59 2,439,183.13 20,836,551.46 Cash/ Sundry Total Total Assets Less Bank Investment debtors Assets Liabilities Liabilities No. Assembly (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) (GH¢) 1 Ashanti 37,616,707.79 524,383.40 275,969.44 37,129,794.19 2,007,866.30 35,121,927.89 2 Brong Ahafo 24,175,944.21 615,997.61 279,828.94 25,071,770.76 733,928.94 24,337,841.82 3 Central 18,481,786.00 760,674.30 463,308.41 19,705,768.71 480,014.91 19,225,753.80 4 Eastern 15,973,697.85 658,372.90 72,171.03 16,704,241.78 331,352.49 16,372,889.29 5 Greater Accra 84,771,770.97 466,907.54 904,063.16 86,142,741.67 2,369,187.98 83,773,553.69 6 Northern 29,598,702.31 328,294.28 82,815.84 30,345,758.40 196,216.71 30,149,541.69 7 Upper East 14,093,714.64 241,654.45 187,650.26 14,523,019.35 39,780.13 14,483,239.22 8 Upper West 12,230,287.29 153,201.87 221,846.08 12,605,335.24 486,074.92 12,119,260.32 9 Volta 19,095,824.61 874,431.16 81,953.56 20,052,209.33 345,125.41 19,707,083.92 10 Western 21,530,088.13 1,013,982.95 731,663.51 23,275,734.59 2,439,183.13 20,836,551.46 Total 277,568,523.80 5,637,900.46 3,301,270.23 285,556,374.02 9,428,730.92 276,127,643.10 APPENDIX G

SUMMARY OF DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS)- TABLE OF IRREGULARITIES

BRONG GREATER UPPER IRREGULARITIES ASHANTI CENTRAL EASTERN NORTHERN UPPER WEST VOLTA WESTERN AHAFO ACCRA EAST Total MMDAs CASH IRREGULARITIES GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

Uncollected revenue 23,458,374.21 227,816.00 867,698.21 45,960.00 233,544.28 24,833,392.70 16

Staff indebtedness 47,308.45 252,846.99 21,733.30 49,159.00 18,990.00 22,171.50 3,900.00 18,746.00 81,981.00 516,836.24 45

Unaccounted revenue 12,869.00 79,637.35 44,361.90 4,230.00 110,557.69 4,916.00 256,571.94 22

Unaccounted payments 13,340.00 185,778.35 115,050.96 102,418.22 170,894.69 251,924.94 839,407.16 39

Payments to Caterers not monitored 3,360,015.84 3,360,015.84 1

Expenditure on late DCE's funeral 21,709.00 21,709.00 1

Overpayment not recovered 43,116.53 43,116.53 1

Misappropriation of Stool Land Revenue 150,981.00 150,981.00 2

Unjustified payments to Assembly Members 21,000.00 21,000.00 1

Sub-total 23,505,682.66 506,871.99 43,442.30 996,494.56 84,351.90 207,949.85 208,027.49 3,485,410.06 363,433.38 641,366.22 30,043,030.41

Unaccounted GCRs 12 3 128 34 11 92.00 280 18

PAYROLL IRREGULARITIES

Salary overpayment 10,445.94 10,445.94 1

Unearned salaries 81,586.39 8,917.00 31,591.53 12,715.59 5,633.55 140,444.06 14

Sub-total 10,445.94 81,586.39 8,917.00 31,591.53 12,715.59 - - - 5,633.55 - 150,890.00

STORE IRREGULARITIES

Stores not accounted for 104,199.79 32,030.50 65,465.52 61,891.00 263,586.81 19

Abandoned Generator 146,870.43 146,870.43 1

Sub-total 251,070.22 32,030.50 65,465.52 61,891.00 410,457.24

TAX IRREGULARITIES

WHT not remitted 97,337.86 15,491.14 19,078.33 1,463.25 25,971.15 159,341.73 14

WHT not withheld 2,778.07 7,864.74 7,095.73 1,507.25 19,245.79 10

Unremitted SSF 4,268.58 4,268.58 1

Sub-total 100,115.93 15,491.14 4,268.58 26,943.07 8,558.98 27,478.40 182,856.10

Grand total 23,616,244.53 855,019.74 88,658.38 1,120,494.68 105,626.47 269,840.85 208,027.49 3,512,888.46 369,066.93 641,366.22 30,787,233.75 APPENDIX G1

ASHANTI RREGION

DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS)- TABLE OF IRREGULARITIES

Staff indebtedness Uncollected Salary WHT not WHT not No. MMDAs revenue Unpaid overpayment remitted withheld Unpaid rent advances

1 Ahafo Ano South 3,018.00 4,403.30

2 Asante Akim Central 7,429.00

3 Asante Akim South 10,445.94

4 Atwima Kwanwoma 1,810.07

5 Kumasi Metro 23,458,374.21 92,934.56

6 Mampong 9,213.00

7 Obuasi 12,810.45

8 Offinso 5,176.00 968.00

9 Offinso North 2,791.00

10 Sekyere Kumawu 1,446.00

11 Sekyere South 5,425.00

Total 23,458,374.21 33,052.00 14,256.45 10,445.94 97,337.86 2,778.07

MMDAs 1 6 2 1 2 2 APPENDIX G2

BRONG AHAFO REGION

DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS)- TABLE OF IRREGULARITIES

Staff indebtedness Unearned salaries Unaccounted Uncollected Unaccounted Stores not Unremitted Abandoned revenue revenue Unaccounted payments Unaccounted Payroll Unearned accounted for tax Generator No. MMDAs Unpaid rent imprest GCRs fraud salaries

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Asunafo North 26,000.00 46,447.00 19,346.29

2 Asutifi North 1,274.88 146,870.43

3 Asutifi South 5,699.00 9,120.00

4 Atebubu-Amantin 9,970.00

5 Berekum Municipal 51,214.00 2,000.00

6 Dormaa Central 44,860.00 17,362.26 13,564.44

7 Jaman North 2,590.00

8 Jaman South 40,520.87

9 Kintampo North 4,289.91

10 Kintampo South 1,870.00 7,605.00

11 Nkoranza South 5,300.00 12

12 Pru 2,905.00

13 Sunyani 7,473.00

14 Sunyani West 18,523.93

15 Tain 157,569.73 31,878.84 269.75

16 Tano North 15,487.00 53,797.02 14,653.15

17 Techiman 13,340.00

18 Wenchi 82,650.00 568.24

Total 12,869.00 227,816.00 174,162.73 78,684.26 13,340.00 12 19,346.29 62,240.10 104,199.79 15,491.14 146,870.43

MMDAs 3 6 3 5 1 1 1 5 3 3 1 APPENDIX G3

CENTRAL REGION

DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS)- TABLE OF IRREGULARITIES

Staff indebtedness Umremitted Expenditure Unearned Unaccounted Unretired Unpaid Unpaid Unaccounted SSF on late DCE's No. MMDAs salaries stores imprest advances rent GCRs contribution funeral

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 Agona East 4,268.58

2 Agona West 2,350.00 7,282.30 2,184.00

3 Ajumako Enyan Essiam 3,547.00

4 Asikuma Odoben Brakwa 2,762.00

5 Cape Coast 6,894.69

6 Ekumfi 3,608.00

7 Gomoa East 21,709.00

8 Komenda-Edina-Eguafo-Abirem 3

9 Twifo Atti Morkwa 2,022.31

10 Twifo Hemang Lower Denkyira 19,834.50

11 Upper Denkyira East 12,196.00

Total 5,958.00 7,282.30 8,493.00 3 8,917.00 32,030.50 4,268.58 21,709.00

MMDAs 2 1 3 1 2 2 1 1 APPENDIX G4

EASTERN REGION

DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS)- TABLE OF IRREGULARITIES

Staff indebtedness Uncollected Unaccounted Unaccounted Unearned WHT not WHT not Unaccounted No. MMDAs revenue revenue Unrecovered fuel salaries remitted withheld Unpaid rent GCRs advances

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ 1 Akuapim South 4,760.00 14,077.05

2 Akyemmansa 2,587.00 234.96

3 Asuogyaman 14,917.65 11 4,982.80

4 Atiwa 7,000.00 4

5 Ayensuano 38,800.00 1,350.00 51

6 Birim Central 15,400.00 17 15,585.00 1,400.00

7 Fanteakwa 1,039.00 1,360.00 11,456.37

Kwahu Afram Plains North 14

8 Kwahu Afram Plains South 16,368.00 228.00

9 Kwahu North 3,175.00

10 Kwahu South 1,350.00 5,342.00 319.38 235.09

11 Kwahu West 14,021.48 2,064.19 638.00

12 Lower Manya Krobo 70,291.55

13 New Juaben 2,910.00 3,734.04

14 Nsawam Adoagyiri 754,558.00 19,515.00 3,780.00 608.85

15 Suhum 8,650.00 5,208.00 9,725.00 19 6,058.11 646.80

16 West Akim 30,076.66 1,869.70 2,472.00 12

17 Yilo Krobo 12,772.00 8,928.00

Total 867,698.21 79,637.35 29,584.00 19,575.00 65,465.52 128 31,591.53 19,078.33 7,864.74

MMDAs 4 5 5 6 8 7 3 6 5 APPENDIX G5

GREATER ACCRA REGION

DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS)- TABLE OF IRREGULARITIES

Unrecovered Overpayment to Unaccounted advance to Staff Unearned WHT not WHT not Assembly revenue Assembly Indebtedness Unaccounted salary remitted withheld No. MMDAs Members Members GCRs

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 Ga South 34,290.00 20,000.00 1,000.00 16,790.00 3,344.97

2 Ga West 2,657.00

3 Ga Central 7,414.90

4 Ningo Prapram 2,200.00 1,463.25 3,750.76

5 Ledzokuku Krowor 12,715.59

6 Shai Osudoku 34

Total 44,361.90 20,000.00 1,000.00 18,990.00 34 12,715.59 1,463.25 7,095.73

MMDAs 3 1 1 2 1 1 1 2 APPENDIX G6

NORTHERN REGION

DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS)- TABLE OF IRREGULARITIES

Unaccounted Fuel not accounted Staff Indebtedness Unaccounted No. MMDAs payments for GCRs GH¢ GH¢ GH¢

1 Bunkpurrgu Yunyoo 13,311.00

2 Central Gonja 32,651.20

3 Chereponi 13,000.00

4 East Gonja 9,546.00 4 16,909.80

5 Karaga 6,420.00 10,628.00

6 Kpandai 12,907.00

7 Mamprugu Moagduri 6,550.00 11 3,400.00

8 Mion 10,413.35

9 Nanumba South 22,431.00

10 North Gonja 5,154.50

11 Sagnarigu 16,868.35 6,389.00 1,699.20

12 Savelugu/Nanton 2,000.00 3,108.00

13 West Gonja 62,111.45 14,343.00

Total 185,778.35 22,171.50 11 61,891.00

MMDAs 11 3 2 6 APPENDIX G7

UPPER EAST REGION

DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS) - TABLE OF IRREGULARITIES

Unrecovered Uncollected Unaccounted Staff overpayment from revenue payments indebtedness No. MMDAs Caterers

GH¢ GH¢ GH¢ GH¢

1 Builsa North 43,116.53

2 Bolga 45,960.00

3 Binduri 4,856.00

4 Bongo 5,145.35

5 Builsa South 22,136.50

6 Garu-Tempane 31,920.00

7 Pusiga 32,502.11 3,900.00

8 Talensi 18,491.00

Total 43,116.53 45,960.00 115,050.96 3,900.00

MMDAs 1 2 6 1 APPENDIX G8

UPPER WEST REGION

Staff Indebtedness Payment to Revenue not Unaccounted WHT not WHT not Caterers not Unrecovered Unpaid No. MMDAs accounted for payments remitted withheld monitored advances rent

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 Daffiama Bussie Issa 3,450.00

2 Lambussie Karni 4,215.00

3 Lawra 2,761.00

4 Sissala East 17,605.00

5 Tumu 25,515.94

6 Wa East 1,469.00 69,237.28 24,362.85

7 Wa Municipal 3,360,015.84 1,141.00 1,608.30 1,507.25

Total 4,230.00 3,360,015.84 102,418.22 1,141.00 17,605.00 25,971.15 1,507.25

MMDAs 2 1 4 1 1 2 1 APPENDIX G9

VOLTA REGION

DISTRICT ASSEMBLIES (INTERNAL GENERATED FUNDS)- TABLE OF IRREGULARITIES

Staff Indebtedness Unaccounted Unaccounted Unearned Outstanding Unretired Unaccoutned No. MMDAs revenue payments Rent Arrears salaries loans/advances imprest GCRs

GH¢ GH¢ GH¢ GH¢ GH¢ GH¢

1 Adalku-Waya 38,437.17 19

2 Afadzato South 2,801.00

3 Agotime-Ziope 12,849.00

4 Akatsi North 2,076.00 21

5 Akatsi South 34,695.00 2,252.72

6 Biakoye 2,000.00 2,420.00 20

7 Central Tongu 3,115.00

8 Ho 53,650.00 14,120.25 4

9 Ho West 1,608.00

10 Hohoe 22,265.00 28,994.58 4 3,380.83

11 Ketu North 1,826.80 9,590.00

12 Kpando 3,693.00 12,432.00

13 Krachi Nchumuru 15,186.00

14 Nkwanta North 16,861.00 2,892.00

15 Nkwanta South 25,958.69 13,856.30 6,087.00 24

16 North Dayi 8,048.80 1,828.00

17 North Tongu 25,227.79

18 South Tongu 915.00

Total 110,557.69 170,894.69 39,195.00 1,828.00 40,958.00 92 5,633.55

MMDAs 7 12 3 1 4 5 2 APPENDIX G10

WESTERN REGION

Misappropriation Uncollected Unaccounted Unaccounted of Stool Land No. MMDAs revenue revenue payments Revenue

GH¢ GH¢ GH¢ GH¢ 1 Suaman 62,816.00

2 Sefwi Akontombra 88,165.00 23,299.76

3 Jomoro 45,170.00

4 Nzema East 8,240.00 2,295.00 93,573.10

5 Tarkwa Nsuaem 31,782.00

6 Wassa Amenfi West 120,798.00 18,449.50

7 Wassa East 27,554.28

8 Shama 2,621.00 90,855.15

9 Tarkwa 25,747.43

Total 150,981.00 233,544.28 4,916.00 251,924.94

MMDAs 2 5 2 5 Mission Statement

The Ghana Audit Service exists

To promote

· goo d governance in the areas of transparency, accou ntability and probity in the public financial

management s ystem of Ghana

y auditing B

· to recognized international auditing standards, the mana gement of public resources

And

· reporting to P arliament