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Report of the Auditor- General on the Accounts of District Assemblies for the Financial Year Ended 31 December 2015

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Report of the Auditor- General on the Accounts of District Assemblies for the Financial Year Ended 31 December 2015 Our Vision To be one of the leading Supreme Audit Institutions in the world, delivering professional, excellent, and cost effective auditing 2015 services DISTRICT ASSEMBLIES REPUBLIC OF GHANA 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 Repport of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2015 iii 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: Repport of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2015 1 The accounts have been properly kept; All public monies collected have been fully accounted for and the applicable rules, regulations and procedures are sufficient to provide an effective check on the assessment, collection and proper allocation of revenue; Monies have been spent for the purposes for which they were appropriated and expenditures made as authorized; Essential records are maintained and the applicable rules and procedures are sufficient to safeguard and control the Assemblies’ assets; and Programmes and activities of the Assemblies have been undertaken with due regard to economy, efficiency and effectiveness in relation to the resources utilised and results achieved. 4. The audits also ascertained the extent of compliance, 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. Repport of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2015 2 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, Repport of the Auditor-General on the Accounts of District Assemblies for the financial year ended 31 Dec. 2015 3 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.
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