REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF , PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER, 2010

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services REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE – UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2010

TABLE OF CONTENTS

Para(s) Page

Transmittal letter i

PART I Executive summary 1 - 7 1

PART II

Summary of findings and recommendations 8 – 34 4

PART III 35-113 11 Brong Ahafo Region 114-161 30 162-225 41 226-279 56 Greater Region 280-335 71 Northern Region 336-359 83 Upper East Region 279-306 90 Upper West Region 360-395 98 396-476 106 Western Region 477-517 119 Appendices

Report of the Auditor-General on the Public Accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2010.

TRANSMITTAL LETTER

AG.01/109/Vol.2/58 Office of the Auditor–General Ministries Block ‘O’ P. O. Box M. 96 Accra Tel (0302) 662493 Fax (0302) 675496

22 October 2012

Dear Madam Speaker,

REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE – UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2010

I have the honour to transmit, herewith, my report on the audit of Pre-University Educational Institutions for the financial year ended 31 December, 2010 to be laid before Parliament in accordance with Article 187(5) of the 1992 Constitution.

2. As usual the report has been structured into three parts. Part1 covers the introduction, audit objectives and approach as well as a summary of significant findings. Part II provides an overall summary of my recommendations on the significant findings whilst Part III gives the details of the findings and recommendations according to each Region.

3. The recurring lapses and deficiencies disclosed in this report, which have been identified in previous reports, are sources of concern to the Audit Service. These lapses which include cash irregularities, procurement, stores, payroll and tax irregularities, are all due to ineffective supervising controls over the financial activities of Accounting Officers by Heads of the Institutions. i Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

4. Apart from weak supervisory controls, I attribute the situation to the refusal of the Institutions to comply with the Financial Administration Regulations of 2004, the Public Procurement Act of 2003, the Internal Revenue Act of 2000 and the Financial and Accounting Institutions for Secondary Schools, Training Colleges and Educational Units issued by the Ghana Education Service (GES).

5. I would also like to emphasise, as recommended in my previous reports, that the Director-General of Ghana Education Service should impose sanctions on Heads and Accountants of Institutions who persistently fail to submit their financial statements for audit certification on schedule or are regularly involved in the complete disregard of public financial management requirements.

6. The co-operation and assistance accorded my Officers by the Director- General of GES and the staff of the various Pre-University Educational Institutions are gratefully acknowledged.

Yours faithfully,

AUDITOR-GENERAL

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

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the ii financial year ended 31 December 2010

REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA, PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER, 2010

PART I

EXECUTIVE SUMMARY

Introduction

The accounts of Pre-University Educational Institutions have been audited covering the financial year ended 31 December, 2010 in accordance with Article 187(2) of the 1992 Constitution of the Republic of Ghana. This report, prepared out of the audits, is hereby presented to the Speaker to be laid before the House in accordance with Article 187(5) of the 1992 Constitution.

2. The audit was conducted in accordance with the standards of the International Organisation of Supreme Audit Institutions (INTOSAI) and it took into consideration the criteria established for public financial management in the Financial Administration Act of 2003 (Act 654), the Financial Administration Regulations (FAR) of 2004 (L.I. 1802), the Public Procurement Act of 2003 (Act 663), the Financial and Accounting Instructions for Secondary Schools, Training Colleges and Educational Units (FAI) issued by the Ghana Education Service (GES), the Store Regulations of 1984, the Internal Revenue Act of 2000 (Act 592), the Value Added Tax Act of 1998 (Act 546) and the Audit Service Act of 2000 (Act 584).

Audit objectives and approach 3. Guided by the requirements of Section 14 of the Audit Service Act, 2000 (Act 584) the audits have been conducted to ascertain whether in my opinion:

1 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

i) the accounts had been properly kept: ii) rules, regulations and procedures established were adequate to provide effective check on the assessment, collection and proper allocation of revenue; iii) all moneys collected had been fully accounted for ; iv) moneys had been judiciously used for the purpose for which they were appropriated and expenditures made as authorised; v) essential records were maintained, and rules and procedures applied were adequate to safeguard and control the Institutions’ property; vi) financial business had been conducted with due regard to economy, efficiency and effectiveness; and vii) the annual accounts of the Institutions/Units give a true and fair view of their financial positions.

4. We maintained our traditional practice of discussing our preliminary observations and draft management letters with the Heads of the Institutions in order to ensure the accuracy and completeness of the evidence on which our conclusions and recommendations were based. This report, which is presented on regional basis, covers those matters which, in my opinion, should be brought to the notice of Parliament in accordance with Article 187(5) of the 1992 Constitution.

Internal controls 5. Generally, the internal control procedures which have been established by the management of the various Institutions were satisfactory. However, some irregularities, lapses and losses which were the result of non- adherence to internal controls and financial administration regulations were noted during the audits. The significant ones are highlighted in the succeeding paragraphs of this report.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 2 financial year ended 31 December 2010

Significant findings for the financial year ended 31 December 2010 6. The significant findings contained in the report include cash irregularities, procurement irregularities, stores, payroll and tax irregularities as well as the failure to submit financial statements for validation; the failure to collect outstanding debts and the failure to honour financial commitments to creditors. These irregularities were virtually the same type that I reported on in the previous reports. Though not the same in their total value each year, they are an indication that not much had been done by the managements of the Institutions and the Ghana Education Service Headquarters to reduce and eventually eliminate these irregularities.

7. The details provided in the table below show that cash management irregularities constitute the most significant drain on government financial resources.

Significant findings for the 2010 financial year No. Type of irregularities Amount (GH¢) % 1 Cash irregularities 3,050,570.14 45.5 2 Procurement/contract irregularities 3,039,741.82 45.4 3 Stores irregularities 71,189.00 1.1 4 Payroll irregularities 342,835.78 5.1 5 Tax irregularities 195,456.58 2.9 Total 6,699,793.32 100

3 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

PART II

SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

8. A summary of my recommendations on the significant findings are provided in the paragraphs below with the details of the recommendations provided under the various irregularities found in each region.

Payments without expenditure supporting documents – GH¢1,648,733.74 9. The Accountants and Heads of 57 Institutions failed to obtain supporting documents for a total of GH¢ 1,648,733.74 disbursed in the 2010 financial year. Failure to ensure that all payments are supported by relevant, detailed and adequate supporting documents before approving and authorising the payments makes the managing officials culpable and should be held accountable. I therefore call for the provision of the supporting documents or the recovery of the amounts involved from the Heads of the institutions and their Accountants.

Payment for contract works without performance certificate – GH¢116,038.21 10. Ten Institutions paid for contract works valued at GH¢116,038.21 without Engineers’ performance certificates to attest to the level of work done and the amount due. I recommend that the Accountants and the Heads of the Institutions should be held responsible for any overpayment or losses incurred as a result of their failure to comply with the financial regulations.

Unpresented payment vouchers – GH¢380,051.25 11. Seven Institutions failed to produce for audit examination payment vouchers with a total face value of GH¢380,051.25. In the absence of the payment vouchers and their supporting documents, I recommend that the Accountants and the Heads of the Institutions should refund the total amount involved in the payments.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 4 financial year ended 31 December 2010

Payment without authorisation – GH¢11,000.00 12. The Accountant of Kofi Agyei Senior High/Technical was noted to have made payments totalling GH¢11,000.00 without authorisation. I recommend that the payment vouchers should be retrospectively authorised by the Head or the amounts involved be refunded by the Accountant. I also recommend that the GES Headquarters should reprimand the Accountant for making payments without the written authorisation of the Head.

Unpresented receipt books – GH¢8,977.78 13. The Accountant and the Headmistress of the National Vocational Training Institute, Gomoa Adaa failed to produce 11 official receipt books purportedly used to collect GH¢8,977.78 for audit inspection. I recommend that the Headmistress and the Accountant should produce the receipt books to enable us validate the entries in the cash books.

Misappropriation of funds – GH¢51,046.04 14. A total of GH¢51,046.04 was misappropriated in 10 Institutions. Included in the list of culprits were an Accountant and a Head of an Institution whose core mandate was to ensure compliance with the financial regulations. The two misappropriated a total of GH¢9,770.00, indicating a total breakdown in the management of resources in the affected Institutions. I recommend that the amounts involved should be recovered whilst improving supervisory controls over accounting duties.

Misapplication of funds – GH¢106,938.30 15. Three Institutions applied funds amounting to GH¢ 106,938.30 for other purposes which were not budgeted for and failed to seek approved variation thereof. The anomaly was the result of non-adherence to the provisions of the FAI by the Heads of the Institutions; a situation which could lead to distortion of the true state

5 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

of the Institutions’ financial statements as well as a means to cover up misappropriation of funds. I recommend that the provisions of the FAI should be strictly complied with.

Unretired accountable imprests – GH¢34,939.85 16. Unaccounted for imprests amounted to GH¢34,939.85 in seven Institutions due to ineffective monitoring of the imprests. I urge the Accountants and the Heads of the Institutions concerned to open advance accounts in the names of the defaulters so that the outstanding amounts could be recovered directly from their monthly salaries.

Huge cash transactions – GH¢176,818.15 17. Four Institutions were involved in excessive cash transactions totalling GH¢176,818.15. The practice of excessive cash holdings in the office could result in burglary, misappropriation and the granting of unauthorised advances. I recommend that all high value disbursements should be made, as far as possible, by cheques while the collection of fees should be restricted to bankers’ draft.

Direct disbursement of revenue – GH¢271,659.34 18. Out of total fees of GH¢278,927.34 collected in two Institutions, GH¢7,268.00 was lodged to bank. The remaining GH¢271,659.34 was noted to have been disbursed in cash directly on Administration, Service and Capital expenditure without first lodging it to bank, contrary to the GES Headquarters’ instructions. To reduce the practice of direct cash disbursement to the minimum, I recommend that the collection of all fees in the Institutions should strictly be by bankers’ draft.

Overpayment of contract sum – GH¢69,734.00 19. Ghana SHS, and St. Peter’s SHS, Nkwatia paid two contractors a total amount of GH¢ 69,734.00 in excess of their contract sums. I recommend the recovery of the overpayments from the contractors.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 6 financial year ended 31 December 2010

Unreceipted payment vouchers – GH¢174,633.48 20. Six Institutions made total payments of GH¢174,633.48 to various payees without obtaining official receipts from the payees to support the payment vouchers. I recommend that the Institutions should obtain acknowledgement from the payees in respect of the amounts received by them or recover the amounts involved.

Procurement without competitive bidding – GH¢2,384,627.08 21. Forty-six Institutions made purchases worth GH¢2,384,627.08 without obtaining alternative price quotations to provide assurance that the best available prices had been obtained. To ensure transparency and value for money, I urge the Institutions concerned to strictly comply with the provisions of the Public Procurement Act, 2003.

Pre-payment for store items not supplied – GH¢87,397.73 22. Four Institutions made pre-payments for store items worth GH¢87,397.73 which were not supplied. The Accountants and the Heads of the Institutions concerned also failed to obtain bank guarantees as security before making the pre- payments. I recommend that the Accountants and the Heads of the Institutions should recover the amounts paid to the suppliers or refund the amounts involved themselves. I also recommend that the GES Headquarters should reprimand the Accountants and the Heads of the Institutions for their failure to comply with the relevant financial regulations.

Payment for stores/fuel without evidence of receipt – GH¢445,788.60 23. Contrary to Section 37 Part IX of the FAI for Educational Institutions, store purchases including fuel totalling GH¢ 445,788.60 made by 38 Institutions were not recorded in the store ledgers/log books before usage. I recommend that the Accountants, Storekeepers and the Transport Officers concerned should strictly comply with the regulation.

7 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Contracts awarded above the threshold for Head of Entity – GH¢121,928.41 24. Contrary to Schedule 3(B1) of the Public Procurement Act, 2003 (Act 663) OLA Girls SHS and Anfoega SHS awarded contracts for the supply of goods/services worth GH¢35,192.00 and GH¢ 86,736.41 respectively in excess of their procurement threshold. To avoid the application of sanctions, I recommend that future purchases above the Institutions’ threshold should be referred to the District Education Tender Committee for approval.

Inventory not recorded – GH¢26,800.00 25. Our audit of Kofi Agyei Senior High/Technical School in the Ashanti Region revealed that inventory items worth GH¢26,800.00 were not recorded in any inventory ledger. Management’s attention was drawn to the possibility of the items being stolen without trail. I advised that they should introduce an inventory register as early as possible.

Misappropriation of store items – GH¢32,902.00 26. The Storekeeper of the Swedru SHS occasionally reduced the store ledger balance of items without management’s approval, resulting in a loss of GH¢32,902.00 to the school. I recommend to management to recover the amount from the Storekeeper whilst urging the GES Headquarters to reprimand the Storekeeper for this gross misdemeanour.

Issue of stores without authorisation – GH¢11,487.00 27. The Storekeeper of Prampram Women’s Vocational Training Institute in the issued out stores worth GH¢11,487.00 without authorisation by the Head of the Institution. I recommend that the Head of the Institution should regularise the issues or the Storekeeper should be held accountable for the items.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 8 financial year ended 31 December 2010

Payment of unearned salaries – GH¢238,612.36 28. Unearned salaries amounting to GH¢238,612.36 were paid to separated staff in 37 Institutions due to delayed deletion of their names from the payroll. The Institutions were requested to ensure the recovery of the unearned salaries from the separated staff or their next-of- kin. I also recommend that the Accountants and the Heads of the Institutions should undertake monthly review of their payroll to ensure the prompt deletion of names of separated staff.

Outstanding staff advances – GH¢83,169.37 29. Twenty seven Institutions failed to recover advances to staff totalling GH¢83,169.37. I recommend that the Institutions should recover the outstanding amounts directly from the monthly salaries of the defaulters.

Failure to deduct rent from staff salaries – GH¢21,053.44 30. Five Institutions were unable to deduct rent totalling GH¢21,053.44 from the salaries of their staff members who were staying in government bungalows. I recommend the use of Rent Registers to monitor the occupancy of government bungalows and the payment of rents. I also recommend the recovery of all outstanding rent payments directly from the monthly salaries of the staff.

Withholding tax not deducted/remitted – GH¢106,067.06 31. Withholding tax totalling GH¢106,067.06 was either not deducted or remitted to the Domestic Tax Revenue office by 37 Institutions in 2010. I recommend that GES directs the Heads of the Institutions to strictly comply with the relevant tax laws by recovering all the outstanding tax amounts and the remittance of all withheld taxes to the Domestic Tax Revenue Division of the Ghana Revenue Authority.

9 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Penalty for failing to deduct withholding tax – GH¢13,980.96 32. Osei Tutu SHS, Kumasi and Serwaah Nyarko Girls’SHS, Kumasi suffered penalties of GH¢12,059.00 and GH¢1,921.96 respectively from the Domestic Tax Revenue Division for failing to deduct 5% withholding tax on goods and services purchased. I recommend that GES Headquarters directs the Heads of the Institutions to strictly comply with the relevant tax laws or be surcharged with such penalties.

Failure to comply with VAT laws – GH¢75,408.56 33. Eighteen Institutions procured store items from non-VAT registered companies thereby avoiding the payment of VAT amounting to GH¢73,999.10. Four other Institutions failed to obtain VAT invoices for a total of GH¢1,409.46. I recommend that the 18 Institutions should refrain from procuring government stores from non-VAT registered companies whilst the four Institutions should pursue the recovery of either the VAT amounts paid or the VAT invoices to regularise the payments.

Failure to submit financial statements for validation 34. Contrary to Section 88 Part IV of the FAI which requires all public sector Pre-University Educational Institutions/Units to prepare and submit their financial statements three months after the close of the year to which the accounts relate, many of the Institutions/Units had not submitted their 2010 financial statements for validation. However as at the close of 2011 when this report was being compiled a total of 507 representing 77.6% of the 653 public sector Pre-University Educational Institutions/Units in the country had submitted their 2010 financial statements for validation. I recommend the imposition of sanctions on the defaulting 146 Institutions/Units, especially the Educational Units in order to compel them to prepare and submit their financial statements for validation as required by Section 88 Part IV of the FAI. The names of the defaulting Institutions/Units are provided on regional basis in Appendices ‘C1’ to ‘C10’ attached to the report.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 10 financial year ended 31 December 2010

PART III

ASHANTI REGION

Introduction 35. There were 106 public sector Pre-University Educational Institutions in the Ashanti Region during the 2010 financial year. They are classified as follows:

Type of institution Number enior High Schools 58 Senior High/Technical Schools 24 Senior High/Commercial Schools 4 Teacher Training Colleges 6 Technical Teachers’ Training Colleges 1 Agric Senior High School 1 Special Schools 2 Educations Units 10 Total 106

Summary of findings and recommendations 36. Fourteen Institutions disbursed a total of GH¢238,470.41 without substantiating the payments with the relevant expenditure supporting documents. We recommended that the management of the Institutions should provide the relevant documentary evidence to acquit the payments or refund the amounts involved.

37. Nsutaman Senior High School paid GH¢35,968.50 in respect of servicing and repairs of vehicles without performance certificates to attest to the level of work done and the amount payable. We recommended that the management of the Institution should be held accountable for any overpayment or losses incurred as a result of the failure to comply with financial regulations.

11 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

38. Four Institutions failed to submit their accounting records, receipt books and payment vouchers involving a total amount of GH¢57,264.73 for audit examination. We urged management to ensure that their accounting records, receipts books and payment vouchers are submitted for examination or refund the amount involved.

39. Lack of supervision by the Accountant of Owerriman Senior High School resulted in the misappropriation of school fees and cadet funds totalling GH¢14,695.00. We recommended that management should recover the amount from the schedule officer(s) and also strengthen controls over fees collection in the school.

40. Two schools failed to account for GH¢58,363.13 due to improper record keeping and failure to obtain official receipts from payees to support their payment vouchers. We recommended that the managements of the two Institutions should provide the necessary receipts to authenticate the payments or refund the amounts involved.

41. Two schools misapplied school fees amounting to GH¢96,228.30 on staff advances and purchase of materials. We urged management to liaise with the Board of Governors to secure retroactive approval from the Minister to regularise the expenditure.

42. Teachers of Kofi Agyei Senior High/Technical School, Bampenase were paid bi-weekly allowances totalling GH¢11,000.00 without the authorisation and approval of the Head of the Institution. We urged the Accountant to obtain a retroactive approval and authorisation to regularise the payments or refund the amount involved to chest.

43. Seven schools made various purchases amounting to GH¢518,064.53 without obtaining alternative price quotations from different suppliers to ensure economy

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 12 financial year ended 31 December 2010 and value for money. The managements of the schools were advised to ensure that future supplies were supported with at least three different price quotations.

44. Store items worth GH¢115,656.28 purchased by nine Institutions were not receipted into stores before usage. We recommended that management of the Institutions should provide documentary evidence of the receipt and usage of the store items or refund the amounts involved.

45. We noted that the management of T. I. Ahmadiyya Girls’ Senior High School, Asokore paid Vital Fashions, a supplier, an amount of GH¢3,500.00 for the supply of school uniforms which were not supplied. We urged management to ensure that the uniforms were fully supplied or the amount involved recovered with interest.

46. Our audit of Kofi Agyei Senior High/ Technical School disclosed that inventory items worth GH¢26,800.00 were not recorded in any inventory ledger. We drew management’s attention to the possibility of these items being stolen without trail and advised that an inventory register be introduced without further delay.

47. We noted that 362 textbooks borrowed by students in Agogo, Antoa and Yaa Asantewaa Girls’ Senior High Schools were not returned within the stipulated period. We recommended that the managements of the affected Institutions should retrieve all overdue textbooks from the students.

48. Three Institutions were unable to deduct rent totalling GH¢7,372.00 from the salaries of their staff members who were staying in government bungalows/quarters. We recommended the use of Rent Registers to monitor the occupancy of government bungalows and the payment of rents. We also recommended the

13 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

recovery of all outstanding rent payments directly from the monthly salaries of the staff.

49. We noted at Ejisu Senior High/Technical School that a separated staff managed to withdraw GH¢4,267.03 from a total unearned salary of GH¢6,843.07 wrongfully paid into his bank account. We recommended that management should write to the affected tutor’s bankers to transfer the remaining balance of GH¢2,576.04 to government chest immediately and track the tutor or his next-of-kin for the recovery of the unearned salary withdrawn.

50. The managements of Kumasi Girls’ and KNUST Senior High Schools failed to comply with VAT laws by procuring items worth GH¢151,577.10 from non-VAT registered suppliers, thus avoiding the payment of 15% VAT totalling GH¢22,736.57. Managements of the two schools were advised to transact business with VAT registered companies in future as required by law or be sanctioned for breach of financial discipline.

51. Five Institutions failed to deduct 5% withholding tax totalling GH¢12,307.68 from payments made to suppliers and service providers during the year under review. The Institutions were advised to adhere to the provisions of the tax laws in all future transactions.

52. Three schools failed to remit to the Domestic Tax Revenue Division a total amount of GH¢10,769.08 being 5% withholding tax deducted from payments made to suppliers and service providers. We urged the management of the three Institutions to remit the amounts to the DTRD to avoid sanctions. 53. Two schools suffered penalties amounting to GH¢13,980.96 from the Domestic Tax Revenue Division for failing to deduct 5% withholding tax on payments made to suppliers and service providers. We cautioned the managements of the two schools to comply with the tax laws to avoid further sanctions.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 14 financial year ended 31 December 2010

54. We noted that Kofi Agyei Senior High/Technical School, Bampanase did not have a site plan and Title Deeds to protect their land. We urged management to vigorously ensure that the site plan was drawn without delay to secure the school’s land.

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

Estimates

55. The Institutions relied mostly on their quarterly allocations of funds from the Regional Director of Education as approved estimates under the GoG grants. However, they failed to prepare estimates for their internally generated funds for approval by their Boards of Governors, contrary to Part II Section 1 of the Financial and Accounting Instructions (FAI) for Secondary Schools, Training Colleges and Educational Units.

State of the accounts 56. There was a remarkable improvement in the submission of financial statements for the 2010 fiscal year, owing to defaulting Institutions being summoned before the Public Accounts Committee of Parliament to explain their failure to adhere to the provisions of Part IV Section 88 of the FAI.

57. Eleven or 10.4% out of the 106 Institutions in the region failed to submit their financial statements for validation during the year ended 31 December 2010. The list of Institutions that defaulted is attached as Appendix ‘C1’ to this report.

15 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Operational results 58. The year’s operational results of the 95 Institutions which submitted their financial statements for validation are summarised below: Account Income Expenditure Surplus/Deficit GH¢ GH¢ GH¢ General 59,051,067.28 59,093,876.20 (42,808.92) Boarding 43,465,757.91 42,340,584.50 1,125,173.41 HIPC Fund 6,503,942.23 5,479,954.05 1,023,988.18 Miscellaneous 5,853,585,86 5,585,687.75 267,898.11 Total 114,874,353.28 112,500,102.50 2,374,250.78

59. Operations under General Income and Expenditure accounts recorded a deficit of GH¢42,808.92 for the 2010 financial year. However, Boarding, HIPC Fund and Miscellaneous operations for 2010 recorded surpluses of GH¢1,125,173.41, GH¢1,023,988.18 and GH¢267,898.11 respectively. Total income for the year was GH¢114,874,353.28 while total expenditure amounted to GH¢112,500,102.50 resulting in an overall surplus of GH¢2,374,250.78.

Sundry Debtors – GH¢2,297,642.12 60. As a result of ineffective school fees collection and debt recovery strategies, students, staff and others were indebted to the Institutions which submitted their accounts to the tune of GH¢2,297,642.12, thereby plunging most of the schools into serious financial crises. The sundry debtors’ figure is analysed below and the details attached as Appendix ‘D1’. Debtor Amount GH¢ Students 1,567,561.18 Staff 121,069.78 PTA/Others 609,011.16 Total 2,297,642.12

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 16 financial year ended 31 December 2010

61. Students’ indebtedness accounted for 68.3% of the total debtors’ figure despite our numerous recommendations in previous reports urging management to institute prudent modalities for school fees’ collection.

62. The management of the Institutions blamed their inability to collect the fees on the Ministry of Education’s directive not to expel students for non-payment of fees.

63. We recommended that the Head of the Institutions should liaise with the Ghana Education Service and the Ministry of Education to formulate an effective policy to regulate school fees’ collection in the Pre-University Educational Institutions so as to improve the cash flow of these Institutions. Also, prudent measures should be taken to recover salary advances granted to staff.

Creditors – GH¢2,078,879.83 64. During the 2010 fiscal year, the Institutions incurred a total debt of GH¢2,078,879.83 to government agencies like the Domestic Tax Revenue Division, Edsac and individual suppliers. Indebtedness to suppliers accounted for 85.4% of total debts, which meant that if measures are not taken to defray the debts, suppliers may not be willing to transact business with them any longer.

65. The sundry creditors’ figure is analysed below and the details attached as Appendix ‘E1’. Creditors Amount (GH¢) GES – Edsac/Others 6,453.80 Domestic Tax Division 15,128.88 Students 282,954.57 Suppliers 1,774,342.58 Total 2,078,879.83

17 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

66. The Institutions were advised to honour their debt obligations promptly in order to maintain the trust and confidence of their creditors.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsupported payment vouchers – GH¢238,470.41 67. Contrary to Part VI Section 10 of the Financial and Accounting Instructions for Secondary Schools, Training Colleges and Educational Units which require that all payment vouchers should be supported with such expenditure substantiating documents as invoices, official receipts, waybills, store receipt vouchers, local purchase orders, statements of claims, etc, 14 Institutions in the region failed to ensure that payments totalling GH¢238,470.41 were adequately authenticated with the relevant expenditure supporting documents. The Institutions involved in this irregularity are as follows:

Name of Institution Amount (GH¢) 1. Ofoase Senior High Technical School 237.50 2. Effiduase Senior High Commercial School 5,350.26 3. Owerrriman Senior High School 10,585.50 4. Kumasi Girls’ Senior High School 12,250.00 5. Juaben Senior High School 30,219.50 6. Ejisuman Senior High School 36,480.00 7. St. Monica’s Training College 5,381.00 8. Ejuraman Senior High School 41,794.50 9. Senior High School 26,716.00 10. Bodwesango Senior High School 7,019.80 11. Jachie Pramso Senior High School 26,355.00 12. Senior High Technical School 15,000.00 13. Nsutaman Senior High School 17,938.50 14. Bosome Freho Senior High School 3,142.85 238,470.41

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 18 financial year ended 31 December 2010

68. We recommended that the managements of the Institutions should provide the supporting documents to justify the payments or refund the amounts involved to chest.

Payment for works without certificate of work done – GH¢35,968.50 69. Section 16 of the Financial Administration Act,2003 (Act 654) requires that payment shall not be made for work done, goods supplied or services rendered without certification by the Head of government department or any other officer directed by the Head of department to certify that the work has been satisfactorily performed.

70. On the contrary, we noted that Nsutaman Senior High School paid a total of GH¢35,968.50 for servicing and repairs without certificate of satisfactory completion of work and the amount due. We recommended that all payments for work done must be supported with certificate of work done.

Suppressed payment vouchers and receipt vouchers – GH¢57,264.73 71. Four Institutions breached Section 44(1) of the Financial Administration Act, 2003 (Act 654) by failing to submit payment vouchers involving a total amount of GH¢57,264.73 and a number of receipt books for audit examination. The affected schools are as follows:

Name of School Suppressed records Amount GH¢ Snr. High Tech. Sch. Payment vouchers 3,264.73 Adanwomase Snr. High Sch. P.T.A. records 54,000.00 57,264.73

Receipt book No. Antoa Senior High School 18901-18950 Mampong Technical Institute 3451 - 3500 151 - 200 1801 - 1850

19 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

72. In the case of Antoa Senior High School, management claimed that the value books were not delivered by the supplier. We viewed the situation as a control weakness on the part of management as the quantity of value books supplied were not verified before taking delivery.

73. We recommended that management should contact the supplier for the supply of the remaining receipt books or their value recovered from him. As regards Adanwomase Senior High School, Mampong Technical Institute and Mankranso Senior High School, we urged management to ensure that P.T.A. Executives and the Accountants promptly submit their accounting records for examination or refund the amount involved to chest.

Unreceipted payments - GH¢58,363.13 74. Section 16 (a&b) of the FAI provides that all payment vouchers shall be receipted either by a written acknowledgement in ink on the payment voucher or an official receipt attached to the payment voucher.

75. On the contrary, we noted that two Institutions made payments totalling GH¢58,363.13 to various payees without obtaining official receipts from the payees to support the payment vouchers. Under the circumstances, it was difficult to ascertain whether the payees indeed received the amounts meant for them. Details are shown below: Institution Remarks Amount (GH¢) Mankranso SHS Failure to obtain receipts to authenticate 14 PVs 22,956.73

Mabang SHS Failure to obtain receipts to authenticate 26 PVs 35,406.40 58,363.13

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 20 financial year ended 31 December 2010

76. We recommended that the Institutions should obtain acknowledgement from the payees in respect of the amounts received by them or recover the amount involved to chest.

Misappropriation of funds- GH¢14,695.00 77. Lack of supervision and monitoring by the Accountant of Owerriman Senior High School resulted in the failure to account for a total of GH¢9,828.00 received as cadet funds. Similarly, other cash receipts totalling GH¢4,867.00 could not be traced in the cash book. Consequently, a total of GH¢14,695.00 was misappropriated at the school, in contravention of Section 15(1) of the FAR, 2004 which requires all revenue collected to be paid to bank within 24 hours.

78. We recommended that management should recover the amount from the Schedule officer(s) and also strengthen the internal control system over fees collection in the school.

Misapplication of funds – GH¢96,228.30 79. Section 2(a) of the FAI provides that, it is the duty of the head of an Institution to authorise vouchers for payment and in so doing shall be held responsible for ensuring that the payment is in respect of and within the provision for services included in the approved estimates or approved variation thereof.

80. We noted, however, that two schools applied funds amounting to GH¢96,228.30 for other purposes which were not budgeted for; neither did they seek approval for the variation. Below are the schools and the amounts misapplied:

Name of Institution Nature of fund Misapplied for Amount (GH¢) Jachie Pramso SHS School funds P.T.A. loans 58,678.00 Owerriman SHS Feeding account User fees A/C. 16,393.00 Owerriman SHS Feeding account Building materials 21,157.30 96,228.30

21 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

81. The anomaly was the result of weak budgetary controls and non-adherence to the provisions of the FAI by the Heads of the Institutions. We recommended that the provisions of the FAI should be strictly complied with.

Unapproved payment vouchers – GH¢11,000.00 82. Contrary to Section 2 of Part IV of the FAI, total bi-weekly allowance of GH¢11,000.00 paid to teachers of Kofi Agyei Senior High/Technical School, Bampenase were without authorisation and approval from the Head of the Institution.

83. We urged the Accountant to obtain a retroactive approval and authorisation to regularise the payments or refund the amount involved.

PAYROLL IRREGULARITIES

Unpaid rent - GH¢7,372.00 84. The FAI provides in Section 2(m) of Part 1 that the Head of an Institution should see that debts owed the Institution are promptly paid and that debts payable to the Institution are promptly collected.

85. On the contrary, three Institutions were unable to deduct rents totalling GH¢7,372.00 from the salaries of their staff members who were staying in government bungalows. Find details below:

Name of Institutions No. of Amount defaulters GH¢ Kumasi High School 11 1,796.00 Osei Tutu Senior High School 17 1,571.00 Opoku Ware Senior High School 33 4,005.00 7,372.00

86. We recommended the use of Rent Registers to monitor the occupancy of government bungalows and the payments of rent. We also recommended the

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 22 financial year ended 31 December 2010 recovery of all outstanding rent payments directly from the monthly salaries of the staff.

Unearned salary – GH¢4,267.03 87. Section 297(1) of the FAR, 2004 (LI 1802) mandates Heads of department to cause the immediate stoppage of salaries to public servants who have been absent from duty without leave or reasonable cause.

88. At Ejisu Senior High/Technical School, we noted that even though the Headmaster had instructed the bankers of a Principal Superintendent, who had vacated post since 1 June 2009, to stop the payment of his salary, the tutor managed to withdraw GH¢4,267.03 from a total unearned salary of GH¢6,843.07 wrongfully paid into his account.

89. We recommended that management should instruct the tutor’s bankers to transfer the balance of GH¢2,576.04 into the Suspense Account of the Controller and Accountant General immediately and pursue the tutor for the recovery of the unearned salary of GH¢4,267.03 to government chest.

PROCUREMENT IRREGULARITIES

Uncompetitive procurement – GH¢518,064.53 90. Contrary to Section 43(1) of Part IV of the Public Procurement Act, 2003 (Act 663), seven schools made various purchases amounting to GH¢518,064.53 without obtaining alternative price quotations from different suppliers to ensure economy and value for money.

91. This anomaly could be attributed to managements’ disregard for the provisions in the Procurement Act, resulting in uncompetitive transactions and possible overpricing. The following is the list of schools involved:

23 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Name of School No. of transactions Amount (GH¢) Nsutaman SHS 51 Payment Vouchers 211,196.33 Bodwesango SHS 35 -do- 94,868.76 Mabang Snr. High/Tech Sch. 26 -do- 87,233.50 KNUST SHS 11 -do- 58,623.44 Ejuraman SHS 19 -do- 35,978.50 Mampong Techn. Coll. of Educ. 9 -do- 21,068.00 Owerriman SHS 5 -do- 9,096.00 518,064.53

92. The managements of the schools were advised to ensure that future orders for supplies were supported with at least three separate price quotations to ensure fair prices and economy.

Purchases not routed through stores – GH¢115,656.28 93. Contrary to Sections 16 and 26 of Part IX of the FAI which require that all stores received by an Institution shall be supported by the original of a store receipt voucher or the duplicate copy of a local purchase order, store items worth GH¢115,656.28 purchased by nine Institutions were not receipted into stores before usage. Below are details of the Institutions involved:

Name of Institution Items purchased Amount (GH¢) Bodwesango SHS Computers 13,145.00 St. Louis SHS Store items 12,036.08 SDA SHS Kumasi Store items 8,175.00 Asanteman SHS Fuel 1,761.10 KNUST SHS Store items 6,742.00 Nsutaman SHS Store items 39,221.00 Kofi Agyei Snr. Tech. Sch. Building materials 21,893.10 Owerriman SHS Store items 5,800.00 Tepa SHS Store items 6,883.00 115,656.28

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 24 financial year ended 31 December 2010

94. We recommended that the management of the Institutions should provide documentary evidence of the receipt and usage of the store items or refund the amounts involved to chest.

Purchases not supplied – GH¢3,500.00 95. Section 16(1a) of Part II of the Financial Administration Act, (FAA) 2003 (Act 654) requires that goods and services should be supplied or rendered before payment can be made. However, the management of T. I. Ahmadiyya Girls’ Senior High School, Asokore paid a supplier, Vital Fashions, an amount of GH¢3,500.00 for the supply of school uniforms which were not supplied.

96. The anomaly was due to management’s non-compliance with the above regulation and their failure to exercise due care. We urged management to ensure that the uniforms were fully supplied or the amount involved recovered from the Spending officer and the Accountant.

STORES IRREGULARITIES

Inventory not recorded – GH¢26,800.00 97. Section 1706(b) of Chapter 17 of Stores Regulations, 1984 requires all government departments to maintain an inventory register. However, our audit of Kofi Agyei Senior High Technical School disclosed that inventory items worth GH¢26,800.00 were not recorded in any inventory register, contrary to the above regulation.

98. We drew attention to the possibility of these items being stolen without trail and advised management to immediately introduce an inventory register to track the movement of the inventory items.

25 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Unreturned library books 99. We noted that 362 textbooks borrowed by students in three Institutions were not returned after the stipulated period. The schools involved are listed below:

Name of Institution No. of books borrowed Antoa Senior High School 309 Yaa Asantewaa Girls’ Senior High School 31 Agogo State Senior High School 22 362 100. The practice could easily deplete the stock of library books in the schools if not checked. We, therefore, recommended that the managements of the affected Institutions should retrieve all overdue library books from the students and ensure that borrowed library books are returned on the due dates in future.

TAX IRREGULARITIES

Evasion of VAT – GH¢22,736.57 101. The managements of Kumasi Girls’ Senior High School and KNUST Senior High School failed to comply with Section 30(2) of the Financial Administration Act, 2003 (Act 654) and procured items worth GH¢151,577.10 from non-VAT suppliers. See the details below:

Name of School Amount (GH¢) 15% VAT (GH¢) Kumasi Girls’ SHS 108,467.10 16,270.07 KNUST SHS 43,110.00 6,466.50 151,577.10 22,736.57

102. Consequently, the schools avoided the payment of the 15% VAT of GH¢22,736.57 which could be used in other sectors of the economy. The managements of the two schools were advised to transact business with VAT registered companies to enable government execute its planned programmes.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 26 financial year ended 31 December 2010

Failure to deduct withholding tax – GH¢12,307.68 103. Sections 84(2) and 87(1) of the Internal Revenue Act, 2000 (Act 592) require that organisations deduct 5% withholding tax from payments of GH¢50.00 and above that are made to suppliers and service providers and remit the full amount of tax collected to the Domestic Tax Revenue Division within 15 days after the month of collection.

104. On the contrary, five Institutions failed to deduct withholding tax totalling GH¢12,307.66 from payments made to suppliers and service providers during the year under review.

105. This anomaly was attributed to the Institutions’ non-compliance with the tax law, thus denying government the timely inflow of the revenue. The Institutions were:

Name of Institution Amount paid 5% Withholding tax GH¢ GH¢ Bodwesango Snr. High School 39,478.31 1,973.92 Nsutaman Senior High School 108,188.95 5,409.45 Ejuraman Senior High School 67,500.50 3,375.02 Tweneboa Kodua Snr. High Sch. 8,415.00 420.75 Owerriman Senior High School 22,570.80 1,128.54 246.153.56 12,307.68

106. We urged the managements of the Institutions involved to endeavour to comply with the law to avoid sanctions in future.

Non-remittance of withholding tax – GH¢10,769.08 107. The managements of three schools failed to remit to the Domestic Tax Revenue Division a total of GH¢10,769.08 being taxes withheld from amounts paid

27 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

to suppliers and service providers for services rendered to their Institutions. The Institutions were:

Name of Institution Amount unremitted GH¢ Bonwire Senior High Technical School 6,385.58 Ejisuman Senior High School 3,893.50 Owerriman Senior High School 490.00 10,769.08

108. Managements’ disregard for the tax laws accounted for this anomaly, thereby depriving the state a total tax revenue of GH¢10,769.08. We urged the management of the three Institutions to remit their respective amounts to the DTRD without further delay or be surcharged with the amount involved.

Penalty for failing to deduct withholding tax – GH¢13,980.96 109. Two schools suffered penalties amounting to GH¢13,980.96 from the Domestic Tax Revenue Division for failing to deduct 5% withholding tax on payments made for goods and services procured. The details are shown below:

Name of Institution Penalty GH¢ Osei Tutu Senior High School 12,059.00 Serwaah Nyarko Girls’ Senior High School 1,921.96 13,980.96

110. We held the managements of the two schools responsible for not complying with the tax laws as enshrined in Section 84(1) of the Internal Revenue Act, 2000 (Act 592) thereby depriving the schools money which could have been utilised on other areas of development.

111. We recommended compliance with the relevant provisions of the tax laws in order to avoid the consequences of the infraction of the laws.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 28 financial year ended 31 December 2010

OTHER IRREGULARITY

Absence of title deeds to protect school land 112. We noted that Kofi Agyei Senior High Technical School, Bampanase did not have a site plan and a title deed to support ownership of its land. Though the school has fenced the land, it still needed the title documents to avoid future encroachment and litigation.

113. We urged management to vigorously ensure that title documents to the land are prepared without further delay to secure the school land. Management assured us of their contact with the District Town and Country Planning Department and the District Engineer to effect action in securing the documents in due course.

29 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

BRONG AHAFO REGION

Introduction

114. During the 2010 financial year, there were 74 public sector Pre-University Educational Institutions/Units in the Brong Ahafo region which are categorised as follows: Type of institution Number Senior High Schools 53 Training Colleges 3 Agric. Senior High Schools 2 Special Schools 2 Technical School 1 Vocational Schools 2 Educational Units 11 Total 74

Summary of findings and recommendations 115. The Heads of four schools failed to obtain expenditure supporting documents to substantiate payments totalling GH¢192,899.46, in contravention of Part IV Sections 2, 5, 10, 16 and 17 of the FAI. We recommended that the relevant documents should be obtained to regularise the payments or the amounts involved should be recovered.

116. Two schools made repairs of vehicles costing GH¢7,777.50 without the support of works orders. We urged the Heads of the schools to ensure that works orders are prepared for all repairs to instill financial discipline in the transactions.

117. We noted in three schools that there was total absence of multiple price quotations from different suppliers for goods and services they procured totalling GH¢122,690.60. We urged the Heads of the schools to comply with the

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 30 financial year ended 31 December 2010 procurement regulations and support all future purchases with at least three quotations to ensure fair prices and to obtain value for money.

118. Purchases amounting to GH¢42,888.92 made by Serwaa Kesse Girls’ SHS and Jinijini SHS were not routed through the store records before usage whilst the Storekeeper of Achirensua Senior High School understated quantities of 14 store items received to the tune of GH¢1,293.00. We urged the management of the schools to properly monitor the duties of the Storekeepers in order to ensure accountability. Furthermore, we advised that all the items should be taken on ledger before they are issued out for use or the amounts refunded to chest.

119. The Headmistress of OLA Girls’ Senior High School exceeded her approved threshold by GH¢35,192.00 in the purchase of four items costing GH¢55,192.00. We recommended that future purchases above the Institutions’ threshold must be referred to the District Education Tender Committee to ensure value for money and to avoid the attraction of sanctions as outlined in Section 92 Part IX of Act 663.

120. Fuel purchases amounting to GH¢2,598.00 made by Serwaa Kesse Girls’ Senior High School were not recorded in the vehicle logbooks, contrary to Chapter 16, Regulation 1604 of Stores Regulations. We urged the Headmistress to ensure that fuel purchases and usage should be recorded in the logbooks or the total value refunded to chest.

121. Advances of GH¢1,731.42 recoverable from the staff of Sunyani Senior High School were outstanding at the close of the year. We urged the Headmaster to ensure immediate recovery.

122. Serwaa Kesse and Biadan Methodist Senior High Schools failed to deduct withholding tax amounting to GH¢2,340.67 and GH¢1,937.26 respectively from payments made to suppliers. We urged the Heads of the schools to strictly comply

31 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

with the tax regulations to stem tax losses to the state and to pay the total amount of GH¢4,277.93 to the Commissioner with the option of recovery from the suppliers.

123. The Jinijini Senior High School withheld 5% tax totalling GH¢5,913.37 from payments made to suppliers but failed to remit the amount to the Commissioner of DTRD. We urged the Headmaster to pay the taxes withheld to the Commissioner without further delay and also ensure that the provisions of Act 592 are met.

124. Serwaa Kesse Girls’ Senior High School bought goods valued at GH¢10,288.35 from non VAT registered entities, thereby avoiding the payment of GH¢1,543.25 as VAT to the state. We recommended to the Headmaster to ensure strict compliance with the tax laws.

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

Annual estimates 125. The annual estimates of the Institutions were incorporated in the budget of the Brong Ahafo Regional Education Office for 2010. However, none of the Institutions were given individual copies of the approved budget. What was due to each Institution was released on quarterly basis by the Regional Education Directorate.

126. We recommended that the Heads of the Institutions should obtain individual copies of the approved budgets to enable them prepare variance analysis reports of their income and expenditure.

State of the accounts 127. Fifteen Institutions or 20.5% of the 74 in the region failed to submit their annual accounts for the 2010 financial year, inspite of the countless reminders sent

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 32 financial year ended 31 December 2010 to them; a condition which violated Part IV Section 88 of the FAI. The list of the defaulting Institutions is attached as Appendix ‘C2’ to this report.

No. of No that No. of Region Percentage Institutions submitted defaulters Brong Ahafo 74 59 15 20.5%

Operational results 128. The operational results of the 59 Institutions for the year ended 31 December 2010 showed that total income received amounted to GH¢47,097,558.13 with a corresponding expenditure of GH¢46,462,834.93 and this resulted in a net surplus of GH¢634,723.20 as detailed below:

Income Expenditure Surplus Deficit Account GH¢ GH¢ GH¢ GH¢ General 28,334,126.22 28,482,401.60 - 148,275.38 Boarding 15,651,977.51 15,222,480.60 429,496.91 - Miscellaneous 837,530.36 796,246.94 41,283.42 - GET Fund 232,547.16 217,675.62 14,871.54 - HIPC Fund 1,661,154.40 1,413,600.70 247,553.70 - Donation 380,222.48 330,429.47 49,793.01 - Total 47,097,558.13 46,462,834.93 782,998.58 148,275.38

Sundry Debtors – GH¢1,219,372.24 129. The indebtedness of students, staff and others to the 59 Institutions stood at GH¢1,219,372.24 as follows with the details attached as Appendix ‘D2’. Debtors Amount (GH¢) Staff 84,775.19 Students 1,064,978.26 Others 69,618.79 1,219,372.24

130. We advised the Heads of the Institutions to recover the total amount.

33 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Sundry creditors – GH¢385,624.51 131. At the close of 2010, the 59 Institutions whose accounts were examined disclosed total creditors of GH¢385,624.51. The composition is stated below while the details of students and supplier creditors are attached as Appendix ‘E2’. Creditors Amount (GH¢) Staff 945.96 Students 31,011.21 Sundry creditors 353,667.34 385,624.51

132. We advised the affected Institutions to ensure early settlement of the debts.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsupported payments – GH¢192,899.46 133. Part IV Section 16(b) of the FAI demands that the originals of invoices, receipts and statements of claims for all payments should be attached to the appropriate payment vouchers.

134. We noted that, contrary to the above regulation, four Institutions failed to obtain relevant supporting documents like invoices, receipts, statements of claim, etc. to substantiate payments totalling GH¢192,899.46. The details are shown below: Amount No. Institutions GH¢ 1. Sunyani Senior High School 87,389.00 2. Serwaa Kesse Girls Senior High 62,155.00 3. Biadan Senior High School 32,851.86 4. Jinijini Senior High School 10,503.60 Total 192,899.46

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 34 financial year ended 31 December 2010

135. We attributed this lapse to failure of the Heads of the schools to effectively supervise the Accountants to ensure that these documents are duly attached to the payment vouchers.

136. We recommended for the acceptance of the Heads of the Institutions to effectively supervise the Accountants to ensure that all payments are properly acquitted with the relevant expenditure substantiating documents. Meanwhile, the affected payment vouchers should be adequately supported with the relevant documents to ensure proper accountability or the amount should be refunded to chest.

Failure to prepare works orders – GH¢7,777.50 137. Two schools, namely: Sunyani and Serwaa Kesse Girls’ Senior High Schools spent GH¢4,249.50 and GH¢3,528.00 respectively on repairs of vehicles but failed to prepare works orders detailing the specific works done, in contravention of Stores Regulations, 1984 Section 1522 which instructs that a request to any workshop for the repair or maintenance of any item of plant or machine shall be made by means of departmental purchases order which shall in all cases be supported by a manager or a supervisor of the workshop.

138. The Heads of the schools claimed that they were not aware of this provision hence the lapse and assured us of their compliance in future transactions. We urged the Heads of the schools to strictly comply with the regulation to ensure transparency in future transactions.

35 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

PAYROLL IRREGULARITY

Overdue advances to staff – GH¢1,731.42 139. Inspite of Regulation 99 (a&b) of the Financial Administration Regulations, 2004 (LI 1802) which demand that, an advance or loan shall not be payable until an agreement specifying conditions and terms of recovery have been concluded, the Headmaster of Sunyani Senior High School granted advances amounting to GH¢1,731.42 without any agreed recovery mechanism.

140. Failure of the Headmaster to enforce the regulation resulted in the anomaly which eventually weakened the liquidity position of the school.

141. We recommended that strenuous efforts should be made, including agreements with the banks to make source deductions from the salaries of the staff concerned, in order to recover the total amount of GH¢1,731.42 from the defaulters.

PROCUREMENT IRREGULARITIES

Procurement without multiple price quotations – GH¢122,690.60 142. We noted in three schools that there was total absence of multiple price quotations in the purchase of goods and services amounting to GH¢122,690.60 that were made from different suppliers. These are:

No. Institutions Amount GH¢ 1 Boakye Tromo SHS 20,320.24 2 Serwaa Kesse SHS 71,642.36 3 Biadan Methodist SHS 30,728.00 Total 122,690.60

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 36 financial year ended 31 December 2010

143. The omission violated Section 43 of the Public Procurement Act, 663 (Act 2003) which enjoins procurement entities to obtain as many price quotations as practicable or at least from three different sources.

144. We viewed the anomaly as emanating from the refusal of the Heads of the Institutions to enforce the provisions of the Act. In the absence of the alternative quotations, we could not ascertain that the purchases were made on the basis of the lowest evaluated prices.

145. We urged the Heads of the Institutions to comply with the procurement regulations and support all future purchases with at least three quotations to ensure fair prices and value for money.

Purchases not routed through stores – GH¢42,888.92 146. We noted in two Institutions that stores purchased amounting to GH¢42,888.92 were not taken on ledger charge, in violation of Stores Regulation 70 which states that all stores received or purchased shall be taken on charge in the store ledger at the time of receipt and entries will be supported by the prescribed voucher. The Institutions are:

No. Institutions Amount GH¢ 1 Serwaa Kesse Girls SHS 37,705.42 2 Jinijini Senior High School 5,183.50 Total 42,888.92

147. The lapse occurred due to the Bursars’ ineffective supervision and monitoring of the work of the Storekeepers to ensure that all purchases were taken on charge. We could, therefore, not vouch for the receipt and utilisation of the items.

37 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

148. We urged the Heads of the schools to properly monitor the Storekeepers. Furthermore, we advised that all the items should be taken on ledger charge to justify the purchases or the amounts be recovered to chest.

Understatement of store receipts – GH¢1,293.00 149. Due to delay in recording goods received in the store ledger, the Storekeeper of Achirensua Senior High School understated the quantities of 14 store items received valued at GH¢1,293.00.

150. We advised the Headmaster to ensure that all items received in future are fully and accurately recorded in the store ledgers in compliance with Section 0529 of the Stores Regulations, 1984. Meanwhile, the shortage of GH¢1,293.00 must be recovered from the Storekeeper to chest.

Expenditure in excess of approved threshold of head of entity – GH¢35,192.00 151. Under Schedule 3 (b1) of the Public Procurement Act, 2003 (Act 663), the authorised threshold for the approval of the procurement of goods by the head of a procurement entity is GH¢5,000.00. Any procurement, the cost of which exceeds the threshold, shall be referred to the Entity Tender Committee for approval.

152. On the contrary, the Headmistress of OLA Girls’ Senior High School purchased four items costing GH¢55,192.00 for which the value of each component was in excess of GH¢5,000.00, but she failed to refer the transactions to the District Education Tender Committee for approval, thus exceeding her approved threshold by a total of GH¢35,192.00.

153. In order to avoid incurring sanctions as outlined in Section 92 Part IX of Act 663, we recommended that future purchases above the threshold of the entity head must be referred to the District Education Tender Committee.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 38 financial year ended 31 December 2010

Fuel not accounted for – GH¢2,598.00 154. Our audit disclosed that fuel purchases amounting to GH¢2,598.00 that were made by Serwaa Kesse Girls’ Senior High School were not recorded in the vehicle logbooks, contrary to Chapter 16 Regulation 1604 of Stores Regulations, 1984.

155. We could, therefore, not determine whether the purchase and usage of fuel costing GH¢2,598.00 were made in the best interest of the school. We urged the Headmistress to regularise the fuel purchases or refund the total amount to chest.

TAX IRREGULARITIES

Taxes not withheld – GH¢4,277.93 156. Serwaa Kesse and Biadan Methodist Senior High Schools failed to deduct withholding tax totalling GH¢4,277.93, in the proportions of GH¢2,340.67 and GH¢1,937.26 respectively from payments made to suppliers, in violation of Section 87 of the IRS Act, 2000 (Act 592). 157. The lapse was attributed to the failure of the Heads of the schools to enforce the regulation. The omission to deduct the taxes denied the state the timely inflow of revenue amounting to GH¢4,277.93. We urged the Heads of the schools to strictly comply with the tax regulations to stem tax losses to the state.

Taxes withheld not remitted to DTRD – GH¢5,913.37 158. The Jinijini Senior High School deducted taxes totalling GH¢5,913.37 from payments to suppliers but failed to remit same to the Commissioner of Domestic Tax Revenue Division, in contravention of the provisions of Act 592.

159. The Accountant admitted having utilised the money on other disbursements adding that management was in the process of finding money to settle it. We urged the Headmaster to pay the taxes withheld to the Commissioner without further delay to avoid being sanctioned.

39 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Evasion of VAT – GH¢1,543.25 160. The management of Serwaa Kesse Girls’ Senior High School failed to comply with Regulation 183(4) of the FAR, 2004 by procuring goods valued at GH¢10,288.35 from non VAT registered entities.

161. Consequently, the school avoided the payment of 15% VAT of GH¢1,543.25 which could have been used in other sectors of the economy. We urged the Headmistress to comply with the provisions in the Financial Administration Regulations.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 40 financial year ended 31 December 2010

CENTRAL REGION

Introduction 162. During the year under review, the number of Pre-University Educational Institutions which operated under the public system in the Central Region was 60. They are classified as follows:

Type of institution Number Senior High Schools 35 Senior High/Commercial Schools 2 Senior High/Technical Schools 9 Technical Institutions 2 Teacher Training Colleges 3 Special Schools 2 Educational Units 7 Total 60

Summary of significant findings and recommendations 163. Five Institutions failed to provide the relevant expenditure supporting documents such as invoices, receipts, and signatures of beneficiaries to authenticate a total payment of GH¢137,015.45. We recommended that the management of the five Institutions should provide relevant, detailed and adequate supporting documents to acquit the payments or refund the amount involved.

164. Two Institutions paid for contract works valued at GH¢16,457.40 without supporting the payment vouchers with Engineers’ certificate of satisfactory performance. We urged management to comply with the requirement so as to attest to the level of work completed and the amount payable. We also recommended that the Accountants and the Heads of the Institutions should be held accountable for any overpayment or losses incurred as a result of their failure to comply with the financial regulations.

41 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

165. The management of two Institutions failed to produce for audit inspection payment vouchers with a total value of GH¢23,501.66. We recommended that the management of the two schools should produce the payment vouchers and their supporting documents, failing which the amount involved should be recovered from them.

166. The Accountant and the Headmistress of the National Vocational Training Institute, Gomoa Adaa failed to produce 11 official receipt books purportedly used to collect GH¢8,977.78. We recommended that the Headmistress and the Accountant should produce the receipt books to enable us validate the entries in the cash books.

167. Contrary to Section 8 Part IV of the F.A.I, we noted that five receipt books used in the collection of fees totalling GH¢2,070.00 were not entered in the cash book by the Bursar of the Oguaa Secondary Technical School. We recommended that the Bursar should refund the total amount of GH¢2,070.00.

168. At the Boa Amponsem Senior High School, a former Bursar paid GH¢3,000.00 instead of GH¢300.00 when reimbursing himself the cost of renting a guest house. We recommended that the sum of GH¢2,700 overpaid should be recovered from the Head of the Institution and the former Bursar.

169. Out of total school fees of GH¢261,490.66 collected at the Community Development Training School, Pamfokrom, only GH¢7,268.00 was banked. The remaining GH¢254,222.66 was directly disbursed in cash on Administration, Service and Capital expenses without first lodging the amount to bank. To reduce the practice of direct cash disbursements to the minimum, we recommended that the collection of all fees in the school should strictly be by banker’s draft, whilst payments should be made by cheques.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 42 financial year ended 31 December 2010

170. Two Institutions failed to establish procedures for the retirement of imprest. As a result, staff who were granted imprests for various official activities failed to account for a total amount of GH¢11,732.95. We recommended that the management of the two Institutions should ensure that the outstanding amounts are fully accounted for or recovered from the salaries of the staff involved.

171. We noted that separated staff of eight Institutions were paid a total unearned salary of GH¢124,063.60, contrary to Section 292(1) of the FAR, 2004 (L.I.1802). We recommended that the Institutions concerned should trace the separated staff or their next of kin to recover the outstanding amounts and ensure the prompt deletion of the names of separated staff from the schools’ payroll.

172. Eight schools procured goods and services worth GH¢528,373.98 without obtaining alternative price quotations. To ensure transparency and value for money, we urged management to comply with the provisions of the Public Procurement Act, 2003.

173. Fuel totalling GH¢13,271.70 purchased by two schools was not recorded in their vehicle log books, contrary to Section 64 Part IX of the F.A.I. We recommended that the management of the two schools should show evidence of utilisation of the fuel bought or refund the total amount involved.

174. The Principal of Cape Coast Technical Institute pre-paid an amount of GH¢12,000.00 for the supply of 12 computers but was supplied with 11. We recommended that the supplier should be made to supply the remaining computer or refund the amount of GH¢1,000.00.

175. The Storekeeper of Swedru Senior High School, Mr. Emmanuel Ghartey, occasionally reduced the store ledger balance of items in the store, resulting in a

43 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

shortage of GH¢32,902.00. We recommended that the Storekeeper should be held accountable for the shortage.

176. Five Institutions avoided the payment of VAT totalling GH¢16,132.85 by their failure to procure goods and services from Value Added Tax registered persons, contrary to Regulation 183(4) of the FAR, 2004. We urged the management of the Institutions to adhere to the provisions in the Financial Administration Regulations.

177. Contrary to Section 84(2) of the Internal Revenue Act, three Institutions made payments to suppliers and service providers without deducting the withholding tax of GH¢8,057.79 from the payments. We recommended that management should recover the amount involved for payment to the DTRD.

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING State of the accounts 178. Seven out of the sixty Institutions in the region failed to submit their annual accounts for the year ended 31 December 2010 for validation and certification. The defaulting Institutions are listed and attached as Appendix ‘C3’ to this report.

Operational results 179. The Institutions’ main source of income is Central Government grants, fees and miscellaneous funds. Stated below are the operational results of the 53 Institutions which submitted their accounts. Account Income (GH¢) Expenditure (GH¢) Surplus/Deficit (GH¢) General 40,293,485.39 40,269,245.71 24,239.68 I.G.F. 23,363,936.13 21,995,014.85 1,368,921.28 Miscellaneous 1,056,387.03 637,102.37 419,284.66 GETFund 2,704,337.43 2,492,210.48 212,126.95 Total 67,418,145.98 65,393,573.41 2,024,572.57

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 44 financial year ended 31 December 2010

180. The operational results of the Institutions were favourable as they recorded a total surplus of GH¢2,024,572.57.

Sundry Debtors – GH¢2,100,806.76 181. Details of debtors’ figure of GH¢2,100,806.76 owed to the various Institutions by students and staff are shown below and further illustrated in Appendix ‘D3’.

Debtors Amounts (GH¢) Students 1,978,724.67 Staff 122,082.09 Total 2,100,806.76

Sundry Creditors – GH¢6,724,276.79 182. Total sundry creditors’ figure of GH¢6,724,276.79 was the Institutions’ commitment to students and suppliers as at the end of the year. See the summary below and the details attached as Appendix ‘E3’.

Creditors Amounts (GH¢) Students 15,280.83 Staff 1,664.94 Others 6,707,331.02 Total 6,724,276.79

183. We recommended to the management of the Institutions to redeem the commitments to the suppliers and the students.

45 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsupported payments – GH¢137,015.45 184. Regulation 39(2) of the FAR, 2004 (LI 1802) demands that transactions must be properly authenticated to show that amounts are due and payable.

185. Contrary to this regulation, we noted that five Institutions failed to provide such expenditure substantiating documents as invoices, receipts, LPOs, statements of claim and SRVs to authenticate total payments of GH¢137,015.45. Find the details below: No. Institutions Amount GH¢ 1 Odoben Senior High School 10,194.40 2. Swedru Senior High School 74,980.20 3. Nsaba Presby Senior High School 16,457.50 4 Breaman Asikuma Snr. High School 4,814.20 5 , 30,569.15 Total 137,015.45

186. This lapse emanated from the Purchasing officers’ complete disregard for rules and regulations. Such practices create grounds for double payments and other malpractices associated with payments.

187. Management was, therefore, advised to comply with the above regulation and ensure that the transactions are authenticated, failing which the Spending and Paying officers should refund the amounts involved to chest.

Payment for works without certificate of satisfactory performance – GH¢16,457.40 188. We noted that the management of two Institutions made payment for contract works without supporting the payment vouchers with Engineers’ certificate of satisfactory performance. Details are presented as follows:

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 46 financial year ended 31 December 2010

No. Institution Amount (GH¢) 1. Breman Asikuma Snr. High School 9,479.00 2. Cape Coast Technical Institute 6,978.40 Total 16,457.40

189. We attributed this lapse to management’s failure to adhere to the provisions of the Financial Administration Act, 2003 (Act 654). This practice could lead to the payment for shoddy work. We, therefore, urged management to comply with the provisions of the Financial Administration Act.

Unpresented payment vouchers – GH¢23,501.66 190. Section 1(1) of Part 1 of the FAR, 2004 requires that all paid payment vouchers are to be kept in a secured place and should be produced for examination on demand by the Auditor General. On the contrary, the management of two schools failed to produce for audit review payment vouchers for payments amounting to GH¢23,501.66. Find the details below:

No. Name of Institution Amount (GH¢)

1. Nsaba Presby Senior High School 16,758.01 2. St. Augustine’s College 6,743.65 Total 23,501.66

191. We could, therefore, not satisfy ourselves that the payments made were valid and in the best interest of the schools.We advised the Accountants to produce the payment vouchers for inspection, failing which the amount involved should be recovered.

Failure to produce receipt books for audit inspection – GH¢8,977.78 192. All receipt books are required under Part V Section 16 of the FAI to be kept under lock and key and produced for audit when requested.

47 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

193. In violation of this accounting regulation, the Accountant of the National Vocational Training Institute, Gomoa Adaa failed to produce 10 official receipt books for our inspection. Similarly, the Headmistress also suppressed one receipt book from audit. We could, therefore, not authenticate the amount of GH¢8,977.78 recorded in the receipt cash book as the actual total fees collected with the 11 receipt books.

194. We recommended that the Headmistress and the Accountant should produce the receipt books to enable us validate the related entries made in the cash book or face the sanctions recommended under the law.

Unaccounted for cash – GH¢2,070.00 195. We noted that five receipt books used in the collection of fees were not recorded in the cash book of the Oguaa Secondary Technical School. Consequently, the amount could not be accounted for. We recommended that the Accountant should refund the total amount of GH¢2,070.00.

Re-imbursement overpaid – GH¢2,700.00 196. We observed at the Boa Amponsem Senior High School that although the former Bursar had prepared payment voucher No. 1/4/10 for GH¢300.00 to reimburse himself an expenditure he incurred on guest house rental, he drew cheque No. 050543 of 1 April 2010 for GH¢3,000.00 and made the Head of the Institution to sign it and approve the payment.

197. We recommended that the sum of GH¢2,700 overpaid should be recovered from the Headmaster and the former Bursar.

Failure to account for imprest – GH¢11,732.95 198. Due to the failure of the management of the underlisted schools to establish procedures for the retirement of imprests, staff who were given imprests to

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 48 financial year ended 31 December 2010 undertake various official assignments failed to account for a total amount of GH¢11,732.95. No. Name of Institutions Amount GH¢ 1. Swedru School of Business 5,690.65 2. Pamfokrom Vocational Institute 6,042.30 Total 11,732.95

199. Failure by the Institutions to place embargo on the staff members’ salary and thus, recover the amount has continued to deprive the Institutions of the amount involved. We recommended that the Headmasters of the two Institutions should ensure that the outstanding amounts are fully accounted for or recovered from the salaries of the staff involved.

Direct disbursement of school fees collected – GH¢254,222.66 200. Regulation 48(1) of the FAR, 2004 (L.I.1802) states that cash holdings should be kept to the absolute minimum, consistent with the efficient discharge of public financial business.

201. Notwithstanding the regulation, we noted that the Pamfokrom Community Development Training School kept huge cash balances on hand from which disbursements were made. For the period reviewed, out of total school fees of GH¢261,490.66 collected only GH¢7,268.00 was banked and the remaining GH¢254,222.66 was directly disbursed in cash.

202. To avoid the practice of direct cash disbursements, we recommended that collection of all fees in the school should be strictly done by banker’s draft whilst payments should be made by cheques whenever possible.

49 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

PAYROLL IRREGULARITIES

Unearned salaries – GH¢124,063.60 203. The Accountants in eight Institutions paid a total unearned salary of GH¢124,063.60 to separated staff, contrary to Section 297(1) of the F.A.R, 2004 LI 1802 which requires that “a head of department shall cause the immediate stoppage of payment of salary to a public servant when that public servant has been absent from duty without leave or reasonable cause...” The Institutions involved are detailed below: No. Name of Institution Amount GH¢ 1. Community Vocational Training School 18,602.52 2. Boa Amponsem Senior High School 33,031.29 3. Dunkwa Senior High Tech School 2,627.69 4. Effutu Sec. Tech. School 6,854.90 5. OLA College of Education 19,646.64 6. Oguaa Secondary Tech. School 13,516.58 7. Komenda College of Education 10,951.87 8. Aggrey Memorial Snr. High School 18,832.11 Total 124,063.60

204. We recommended that the Institutions concerned should trace the separated staff or their next of kin to recover the unearned salaries and ensure that, in future, proactive measures are taken for the immediate stoppage of salaries of separated staff and the deletion of their names from the payroll.

PROCUREMENT IRREGULARITIES

Uncompetitive procurement – GH¢528,373.98 205. Section 43(1) of the Public Procurement Act, 2003 requires that “the procurement entity shall request quotations from as many suppliers or contractors as practicable, but from at least three different sources.”

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 50 financial year ended 31 December 2010

206. We noted that, contrary to the Act, eight Institutions procured goods worth GH¢528,373.98 without obtaining alternative price quotations. Find the details below: No. Institutions Amount GH¢ 1. Swedru Senior High School 57,796.75 2. Breman Asikuma Senior High 10,776.50 3. St. Augustines College 182,537.45 4. Cape Coast School for the Deaf 4,820.00 5. N.V.T.I Gomoa Adaa 166,150.28 6. Effutu Sec./Tech. Snr. High 39,352.00 7. Edinaman Senior High School 58,771.00 8. Mfantsipim School 8,170.00 Total 528,373.98

207. Non compliance with the provisions by the management of the Institutions denied the schools the benefits of competitive bidding. To ensure transparency and value for money, we urged them to comply with the provisions of the Public Procurement Act.

Fuel not recorded in log book – GH¢13,271.70 208. Section 64 of Part IX of the F.A.I states that “A log book shall be maintained for each vehicle. The book shall be entered up daily by the Driver. Full particulars of receipt of petrol and oil and persons undertaking journeys shall be recorded in the log book.”

209. We noted, however, that fuel worth GH¢13,271.70 purchased by St. Augustine’s College and Cape Coast Technical Institute were not recorded in their log books. See the details below: No. Name of Institutions Amount GH¢

1. St. Augustine’s College 8,511.70 2. Cape Coast Technical Institute 4,760.00 Total 13,271.70

51 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

210. We could not ascertain whether or not the fuel purchased was used for official purposes and, therefore, requested that the Heads of the two Institutions should show evidence of utilisation or refund the total amount of GH¢13,271.70 to chest.

Prepaid stores not supplied – GH¢1,000.00 211. Section 16(1) of the Financial Administration Act, 2003 requires among other things that payment for goods and services should be made only when the goods have been supplied or the services rendered.

212. On the contrary, we noted that the Principal of Cape Coast Technical Institute entered into an agreement with Cosa Bright Ghana Limited for the supply of 12 computers and paid GH¢12,000.00 but the Company supplied 11 computers.

213. The Principal of the school explained that there were changes to the agreement but could not provide any documentary evidence to support his claim. We recommended that Cosa Bright Ghana Limited should be made to supply the remaining computer or refund the amount of GH¢1,000.00.

STORE IRREGULARITIES

Falsification of store records – GH¢32,902.00 214. The Storekeeper of Swedru Senior High School periodically reduced the store ledger balances of items in the store and made away with the items, resulting in the theft of store items valued at GH¢41,426.00. The Storekeeper conceded to the crime and made a part-payment of GH¢8,524.00.

215. We attributed the lapse to management’s inadequate supervision. We recommended an early recovery of the balance of GH¢32,902.00 from the Storekeper. We also call on the GES Headquarters to reprimand the Headmaster and the Accountant for gross negligence.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 52 financial year ended 31 December 2010

TAX IRREGULARITIES

Evasion of VAT – GH¢16,132.85 216. Regulation 183(4) of the FAR, 2004 provides that “a department shall procure government stores from only Value Added Tax (VAT) registered persons or entities and any department that requires an exemption for any specific case shall apply to the Minister…”

217. Contrary to the above provision, we noted that five Institutions made procurements totalling GH¢107,552.32 which were not supported with VAT invoices. The details are shown in the table below:

No. Name of Institution Amount (GH¢) VAT (GH¢) 1. Ghana National College 13,167.00 1,975.05 2. St. Augustines College 41,840.92 6,276.14 3. Senya Senior High School 10,306.65 1,546.00

4. Mfantsipim School 5,901.60 885.24 5. Effutu Sec. Tech. School 36,336.15 5,450.42 Total 107,552.32 16,132.85

218. We attributed the lapse to failure on the part of the management of the schools to adhere to the provisions of the FAR. This deprived the state a revenue of GH¢16,132.85.

219. We urged the management of the Institutions to obtain the VAT invoices from the vendors concerned and to adhere to the financial regulations.

Failure to deduct withholding tax – GH¢8,057.79 220. We noted that three Institutions failed to deduct withholding tax amounting to GH¢8,057.79 from payments they made to suppliers and service providers. This omission contravenes Section 84(2) of the Internal Revenue Service Act which

53 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

requires that withholding tax should be deducted from all payments exceeding GH¢50.00. Below are the details:

Name of Institution Amount Gh¢ 1. Swedru Senior High School 5,049.98 2. Swedru School of Business 1,944.75 3. Pamfokrom Vocational Institute 1,063.06 Total 8,057.79

221. We urged the Accountants of the Institutions to ensure that withholding taxes are deducted from payments made for goods and services in excess of GH¢50.00.

Failure to prepare monthly bank reconciliation statement 222. Contrary to Section 18 of the Financial and Accounting Instructions (FAI) for Senior High Schools and Training Colleges, we observed that between September 2006 and December 2009, the Accountant of the Community Development Training School, Pamfokrom had not prepared bank reconciliation statements to confirm the true balance in the school’s bank accounts.

223. The lapse made it difficult to ascertain the completeness, accuracy and genuineness of the Institute’s transactions with its bankers. We, therefore, recommended to the Headmaster to ensure that the Accountant prepares monthly bank reconciliation statements and correctly updates the main cash book from 1st September 2006 to 31st December 2010 for our immediate inspection.

Failure to establish Audit Reports Implementation Committee (ARIC) 224. Section 30 of the Audit Service Act, 2000 (Act 584) requires Heads of Institutions to establish Audit Reports Implementation Committees to ensure that the management of Institutions implement recommendations contained in audit reports.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 54 financial year ended 31 December 2010

225. Our audit review at the Edinaman Senior High School revealed that the committee had not been established by the school. The cause of the anomaly was attributed to the failure of the Governing Council to establish the committee. As a result, management was not under any pressure to carry out recommendations made in our audit reports. We recommended to the Governing Council to establish the ARIC with dispatch.

55 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

EASTERN REGION

Introduction

226. During the 2010 financial year, there were 104 public sector Pre-University Educational Institutions in the Eastern region which are classified as follows: Type of institution Number Senior High School 49 Senior High/Technical Schools 25 Senior High Commercial Schools 5 Agricultural Senior High Schools 2 Colleges of Education 6 Technical Institutes 3 Special Schools 5 Educational Units 9 Total 104

Summary of significant findings and recommendations 227. A total of GH¢564,155.73 involving 451 payment vouchers was disbursed in 16 Institutions without adequate supporting documents to acquit the payments. We recommended that either the vouchers are properly acquitted or the total amount should be recovered from the Spending and Paying officers.

228. Ghana Senior High School, Koforidua, Presbyterian Senior High School, Mampong and Presbyterian Senior High/Technical School, Larteh could not present 130 payment vouchers together with their corresponding expenditure documents in support of total payments of GH¢299,284.86 for our examination. We recommended that the managements of the Institutions should trace the outstanding payment vouchers and make them available for audit examination or refund the amount involved.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 56 financial year ended 31 December 2010

229. Senior High School and St. Peter’s Senior High School, Nkwatia lost a total of GH¢28,958.00 through the misappropriation of school fees. We recommended that the amount should be recovered whilst supervision over accounting officers is strengthened.

230. The management of Asamankese Senior High School and St. Roses Senior High School could not ensure that imprest amounts totalling GH¢1,421.00 advanced to their staff to undertake official assignments were retired. We recommended that the outstanding amounts should be recovered directly from the monthly salaries of the officers concerned.

231. Ghana Senior High School, Koforidua and St. Peter’s Senior High School, Nkwatia made a total overpayment of GH¢69,734.00 to two contractors. We recommended the recovery of the overpayment from the contractors or the managements of the Institutions should be held accountable.

232. Ayirebi Senior High School, St. Francis Senior High/Technical School and St. Peter’s Senior High School were involved in excessive cash transactions totalling GH¢161,432.15. We recommended that all high value disbursements should be made, as far as possible, by cheques while the collection of fees should be restricted to bankers’ draft.

233. Eight Institutions failed to recover advances amounting to GH¢26,759.04 that were given to some members of their staff. We recommended that the managements of the Institutions should recover the outstanding amounts directly from the monthly salaries of the affected staff.

234. Seventeen Institutions paid total unearned salaries of GH¢66,131.23 to separated staff as a result of inadequate payroll controls. We recommended that the

57 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

managements of the Institutions should recover the amounts from the separated staff to chest.

235. Eight Institutions made purchases worth GH¢483,176.69 without obtaining alternative price quotations to provide assurance that the best available prices were obtained. We recommended strict compliance with the provisions of the Public Procurement Act, 2003 (Act 663).

236. St. Peter’s Senior High School pre-paid GH¢37,032.00 for store items that were not supplied. We recommended that management should pursue the immediate recovery of the items from the suppliers, failing which management should refund the amount to chest.

237. Our audit disclosed that store items worth GH¢140,382.04, purchased by 10 Institutions were not routed through stores before usage. We recommended the recovery of the amount involved from the managements of the Institutions.

238. Eleven Institutions were involved in tax irregularities including, non- deduction of tax of GH¢15,215.43, non-remittance of tax withheld of GH¢22,168.86 and the avoidance of VAT payment of GH¢3,940.50 by procuring from non-VAT registered suppliers. We urged the managements involved to ensure strict adherence to the tax laws.

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

Annual estimates 239. Estimates covering the recurrent expenditure of the various Institutions were incorporated in the approved estimates of the Regional Education Office. Quarterly releases to the various Institutions served as their approved estimates.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 58 financial year ended 31 December 2010

240. The boarding Institutions, however, failed to prepare estimates for their Boarding Income and Expenditure accounts for the approval of their Boards of Governors. We recommended the preparation of estimates for the boarding accounts.

State of the accounts 241. In 2010, 91 Institutions or 87.5% out of the 104 Institutions in the region prepared and presented their financial statements for validation. The remaining 13 Institutions failed to present their annual accounts, in violation of Section 88 Part IV of the FAI. The list of the defaulting Institutions is provided as Appendix ‘C4’ attached to this report.

Operational results 242. The operational results of the 91 Institutions whose accounts were validated are summarised as follows: Account Income Expenditure Surplus/Deficit GH¢ GH¢ GH¢ General 50,368,920.50 50,367,934.58 985.92 Boarding 25,398,552.83 24,552,928.69 845,624.14 Miscellaneous 12,757,688.58 12,189,871.46 567,817.12 GET Fund 4,110,091.29 3,958,091.66 151,999,63 Total 92,635,253.20 91,068,826.39 1,566,426.81

243. The operational results of the Institutions were favourable as the Institutions recorded a total surplus of GH¢1,566,426.81.

Sundry Debtors – GH¢2,612,719.65 244. As a result of ineffective debt recovery and school fees collection strategies, students, staff and others owed the Institutions a total amount of GH¢2,612,719.65 of which student debtors constitute 87.3% of the total debts.

59 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

245. The debt position at the close of 2010 is analysed below and the details attached as Appendix ‘D4’. Type of Debtor Amount GH¢ Student Debtors 2,282,590.79 Staff Debtors 162,396.52 Other Debtors 167,732.34 Total 2,612,719.65

246. We recommended that the managements of the Institutions should recover the amounts involved in accordance with Section 2(m) Part I of the FAI, which makes it obligatory for Heads of Institutions to ensure that proactive measures are taken to recover debts owed to their Institutions.

Sundry Creditors – GH¢4,342,117.88 247. The Institutions’ indebtedness to various suppliers stood at GH¢3,970,316.15. Balances due to students and staff creditors totalled GH¢371,801.73. A summary of these figures is provided below and the details attached as Appendix ‘E4’. Type of Creditor Amount (GH¢) Students Creditors 366,634.65 Staff Creditors 5,167.08 Others Creditors 3,970,316.15 Total 4,342,117.88

248. We recommended that the Heads of the Institutions should ensure that the debts are paid off in compliance with Section 2(m) Part I of the FAI which requires them to ensure that debts owed to others are promptly paid.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 60 financial year ended 31 December 2010

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsubstantiated payments – GH¢564,155.73 249. Contrary to Section 10 Part IV of the Financial and Accounting Instructions, payment vouchers covering a total amount of GH¢564,155.73 raised in 16 Institutions were not properly acquitted with expenditure supporting documents such as invoices, official receipts and statements of claim. The 16 Institutions are listed below:

No. of Amount No. Institution Payment GH¢ Vouchers 1. Presby Senior High School – Suhum 44 52,874.25 2. Apeguso Senior High School – Apeguso 2 3,713.57 3. Presby Senior High School – Mampong 6 7,147.50 4. Girls’ Senior High School – Aburi 10 5,188.80 5. Mangoase Senior High School- Mangoase 60 17,155.43 6. Oda Senior High School – 8 18,849.03 7. Senior High School – Akim Swedru 1 6,111.00 8. St. Micheal Senior High school 4 4,189.00 9. Presby Senior High/Technical School – Kraboa/Coaltar 51 26,792.45 10. Presby Senior High/Technical School – Aburi 11 38,346.09 11. Presby Senior High/Technical School – Larteh 64 92,219.63 12. Senior High/Technical School – Adukrom 96 69,997.20 13. Attafuah Senior High/Technical School 4 27,500.00 14. Presby Women’s College of Education – Aburi 36 127,060.78 15. St. Peter’s Senior High School, Nkwatia 9 19,155.00 16. Oyoko Methodist Senior High School, Oyoko 45 47,856.00 Total 451 564,155.73

250. In the absence of the supporting documents, we could not ascertain the authenticity of the payments. We, therefore, recommended that the management of the Institutions should ensure the provision of the necessary supporting documents for the expenditure items, failing which the total amount involved should be

61 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

recovered from the officers who authorised the payments and their Accountants to chest.

Unpresented payment vouchers – GH¢299,284.86 251. Part II Section 39(2c) of the FAR states that a head of department shall control the disbursement of funds and ensure that transactions are properly authenticated.

252. However, we observed that the managements of three Institutions could not present 130 payment vouchers with a total face value of GH¢299,284.86 together with their corresponding expenditure supporting documents for our examination. The details are provided below: Name of Institution No of Amount payment GH¢ vouchers Ghana Senior High school – Koforidua 119 294,324.44 Presby Senior High School – Mampong 4 3,978.42 Presby Senior High Technical School – Larteh 7 982.00 Total 130 299,284.86

253. Such acts do not promote transparency and could lead to the perpetration of fraud. We recommended that the managements of the Institutions should trace the outstanding payment vouchers and make them available for audit examination or the amount recovered from the Authorizing officers and their Accountants to chest.

Misappropriation of school fees – GH¢28,958.00 254. Asamankese Senior High School and St. Peter’s Senior High School, Nkwatia lost a total of GH¢28,958.00 through misappropriation of school fees.

255. At the Asamankese Senior High School, Mr. S. B. Tamatey falsified a cheque and succeeded in withdrawing GH¢37,318.00 from the school’s bank account. He has since refunded GH¢18,360.00. Also at St. Peter’s SHS, the

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 62 financial year ended 31 December 2010

Headmaster, Mr. M.T.K. Kudiabor and the Bursar, Mr. Sam A. Ntow conspired and took GH¢10,000.00 from the school fees ostensibly to purchase Treasury bills but failed to buy the bills.

256. We recommended that the amounts should be recovered from the officials involved. We further recommend that GES should take disciplinary action against the officers.

Imprest not accounted for – GH¢1,421.00 257. Members of staff in Asamankese Senior High and St. Roses Senior High Schools failed to account for imprests advanced to them by their managements to undertake official assignments. The breakdown is as follows:

Institution Type of Irregularity Amount (GH¢) Asamankese Snr High School Unretired imprests 621.00 St. Roses Snr High School Unaccounted for imprests 800.00 Total 1,421.00

258. We recommended that the outstanding amounts should be recovered directly from the monthly salaries of the officers concerned to chest.

Excessive cash transactions – GH¢161,432.15 259. Contrary to the requirements of Section 48(1b) of the FAR, 2004 the management of Ayirebi Senior High, St. Francis Senior High/Technical and St. Peter’s Senior High Schools were involved in excessive cash transactions totalling GH¢161,432.15. Find the details below: Institution Amount (GH¢) Ayirebi Senior High School 37,339.33 St. Francis Senior High/Technical School 103,966.82 St. Peter’s Senior High School, Nkwatia 20,126.00 Total 161,432.15

63 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

260. Excessive cash holdings in the office could result in burglary and the granting of unauthorised advances. Accordingly, we recommended that all high value disbursements should be made, as much as possible, with cheques while the payments of fees should be restricted to bankers’ draft.

Overpayment of contract sums – GH¢69,734.00 261. We noted that Ghana Senior High School, Koforidua and St. Peter’s Senior High School, Nkwatia overpaid Josams Company Limited and Uni-Jay Limited a total amount of GH¢69,734.00 as mobilization advance for a Get-Fund project which had already been paid for by the Ministry of Education and for the supply of house jerseys respectively.

262. Inadequate management supervision was the main reason for the irregularity. We recommended that the GH¢69,734.00 should be recovered from the contractors or management should refund the total amount involved to chest.

PAYROLL IRREGULARITIES

Unrecovered staff advances – GH¢26,759.04 263. Part IV Regulation 104(c) of FAR, 2004 (LI 1802) states among other things that a head of department authorised to administer a class of advances shall ensure that the advances are duly recovered in accordance with the regulations or agreement relating to them.

264. In spite of the regulation, we noted that eight Institutions had not recovered advances amounting to GH¢26,759.04 that were granted to some members of their staff. The details are presented as follows:

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 64 financial year ended 31 December 2010

No. Name of Institution Amount (GH¢) 1 Pope John Senior High School – Koforidua 5,400.00 2 Asamankese Senior High School – Asamankese 2,152.04 3 Salvation Army Senior High School – Akim 4,696.00 4 Asuom Senior High School – Asuom 7,040.00 5 Ayirebi Senior High School – Ayirebi 1,551.00 6 Presby Senior High/Technical School – Larteh 2,300.00 7 St. Francis Senior High/Technical School 1,220.00 8 Oyoko Methodist Senior High School, Oyoko 2,400.00 Total 26,759.04

265. We recommended that the management of the Institutions should recover the outstanding amounts directly from the monthly salaries of the affected staff.

Unearned salaries/students allowances – GH¢66,131.23 266. Contrary to Sections 297 and 298 of the Financial Administration Regulations, 17 Institutions did not ensure that the names of separated staff were promptly deleted from their payrolls. As a result, an amount of GH¢62,705.15 was paid as unearned salaries to 36 ex-staff and GH¢3,426.08 as allowances to eight former students who had left their Institutions. The details are shown below:

No. Name of Institution Payee Amount (GH¢) 1. Ghana Senior High School – Joseph Okyere 4,648.76 Koforidua 2. Islamic Girls Senior High School - Okatah Awuku Daniel 2,796.90 3. St. Martins Senior High School – Emmanuel Osei 3,042.38 4. Okuapemman Senior High School Edith Agbemafoh P. 2,389.94 – Courage Buckner 2,252.90 Awudu Rafick 2,252.90 6,895.74 5. Nifa Senior High School – Emmanuel Nyarko 790.03 Adukrom 6. H’Mount Sinai Snr High School – Benjamin Ameyaw 2,741.13 Akropong Richard Asiedu 1,799.55 4,540.68

65 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

7. New Juaben Snr High School – Agyapong Micheal Koforidua Boateng 987.12 8. St. Dominic’s Senior High School - Frederick Tetteh 2,514.27 Djamboe 309.97 Malla Sujara 2,824.24 9. Nkwatia Presby Snr High/Comm. Selorm Dzata 825.31 School Christiana Gyanewa 614.73 Moses Amegbe 1,785.29 Frederick Ansah 808.15 Alexander Agyemang 528.97 Yaw Danquah 296.74 Abena Ofosua 67.77 Kwabena Qsei 272.50 5,199.46 10. St. Roses Senior High School – Mr. Alfred Appoh 6,896.77 11. Oda Senior High School – Akim Charity Ackerson 2,116.62 Oda 12. Akro Senior High Technical School John Ayiku 346.04 Akro Lawrence Osae 774.95 1,120.99 13. Presby Snr High Technical School Emmanuel Dzokoto 1,451.32 – Aburi 14. Presby Snr High Technical School Atiemo Sampson 1,081.25 – Larteh Manukure 15. Presby Women’s Coll. Of Nabor Martins 8,307.15 Education – Aburi Love Jael Tackie 1,442.10 Racheal Asiedu 395.58 10,144.83 16. Presby College of Education – Emmanuel Ofori Sakyi 593.28 Akropong Asei Akuamoah 1,632.17 Kwasi Kommey 975.00 Emml. Gyimah Sarpong 3,018.98 8 Former Students 3,426.08 9,645.51 17. St. Peter’s Senior High School - Coffie Felix 1,028.18 Nkwatia Annor Nkansah Anthony 498.07 Regina Sekyere 422.38 1,948.63 Total 66,131.23

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 66 financial year ended 31 December 2010

267. We recommended that the Institutions concerned should trace the separated staff or their next of kin to recover the unearned salaries and ensure that in future proactive measures are taken for the immediate stoppage of salaries of separated staff and the deletion of their names from the payroll.

PROCUREMENT IRREGULARITIES

Uncompetitive procurement – GH¢483,176.69 268. Eight Institutions purchased various items valued at GH¢483,176.69 without obtaining alternative price quotations from other suppliers, in contravention of Section 43(1) of the Public Procurement, 2003 (Act 663). The Institutions which made the purchases are listed below: No. Name of Institution Amount (GH¢) 1 Oda Senior High School 63,824.00 2 Akim Swedru Senior High School 7,200.00 3 Ayirebi Senior High School 43,782.00 4 Senior High School 24,650.00 5 Presby Senior High/Tech. School – Larteh 53,278.85 6 Adukrom Senior High/Tech School – Adukrom 75,921.43 7 St. Francis Senior High/Technical School 186,636.74 8 Presby Women’s College of Education – Aburi 27,883.67 Total 483,176.69

269. Non-adherence to the provisions of the Act would result in the payment of uncompetitive prices. We, therefore, advised the managements of the Institutions involved to support all future procurements with at least three price quotations to ensure fair prices and value for money.

Items pre-paid for but not supplied – GH¢37,032.00 270. Section 16(1) of the Financial Administration Act, 2003 (Act 654) provides that payment for goods and services shall be made only when goods have been

67 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

supplied or services rendered. Contrary to the provisions of the Act, St. Peter’s Senior High School paid for goods worth GH¢37,032.00 which were not supplied.

271. We recommended that the suppliers should be made to deliver the outstanding orders immediately or the total amount of GH¢37,032.00 be refunded by management.

Purchases not routed through stores – GH¢140,382.04 272. Store items worth GH¢140,382.04 purchased during the period under review by 10 Institutions were not receipted into stores before utilisation. This action contravened Part IX Section 16 and 26 of the FAI which require that all stores receipted by an Institution shall be supported by an original of a store receipt voucher or the duplicate copy of a local purchase order (LPO) before payments are made. Below are the names of the Institutions and the amounts involved:

No. Name of Institution No of Amount Payment GH¢ Vouchers 1 Presby Senior High School – Suhum 44 32,465.62 2 Islamic Girls Senior High School – Suhum 4 1,452.00 3 St. Martins Senior High School – Nsawam 3 968.00 4 Presby Senior High School – Mampong 1 1,300.00 5 Aburi Girls Senior High School – Aburi 11 17,069.22 6 Mangoase Senior High School – Mangoase 34 19,044.90 7 Presby Senior High/Technical School – Aburi 5 4,610.00 8 Presby Senior High/Technical School – Larteh 24 36,947.70 9 St. Francis Senior High/Technical School - 2 3,500.00 10 Presby Women’s College of Education – Aburi 19 23,024.60 Total 147 140,382.04

273. Inadequate supervision of the procurement process and weak accounting controls were noted as the cause of this irregularity. We recommended that the

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 68 financial year ended 31 December 2010 managements of the affected Institutions should provide evidence of receipt and use of the items or refund the value of the items to chest.

TAX IRREGULARITIES

Evasion of VAT – GH¢3,940.50 274. Our review of procurement records disclosed that three Institutions purchased store items totalling GH¢26,270.04 from non-VAT registered suppliers, in violation of the VAT law which requires that government stores should be procured only from VAT registered persons or entities. The details are provided below:

No. Name of Institution Amount 15% VAT GH¢ GH¢ 1 Yilo Krobo Senior High/Commercial School – 3,053.04 457.95 2 Nsutam Senior High/Technical School – New Nsutam 5,394.00 809.10 3 St. Peter’s Senior High School, Nkwatia 17,823.00 2,673.45 26,270.04 3,940.50

275. Consequently, the schools avoided the payment of the 15% VAT of GH¢3,940.51 which could have been used by the government in other sectors of the economy. Managements of the three Institutions were advised to transact business with VAT registered companies to enable government execute its planned programmes.

Failure to deduct withholding tax – GH¢15,215.43 276. Seven Institutions failed to deduct withholding tax amounting to GH¢15,215.43 from payments made to suppliers for goods and services, thus depriving the state of timely inflow of revenue. This contravenes Section 84 and 87 of the Internal Revenue Act, 2000 (Act 592) which direct that withholding taxes

69 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

should be deducted from payments made for goods and services and the amount remitted to the Internal Revenue Service. The details are provided below:

No. Name of Institution Amount GH¢ 1. lslamic Girls Senior High School – Suhum 199.70 2. St. Stephen’s Presby Senior High School – Asiakwa 3,983.00 3. Yilo Krobo Senior High/Commercial School – Somanya 987.78 4. Apeguso Senior High School – Apeguso 506.32 5. Nsutam Senior High/Technical School – New Nsutam 1,065.46 6. Koforidua Technical Institute, Koforidua 1,976.17 7. St. Peter’s Senior High School, Nkwatia 6,497.00 Total 15,215.43

277. We recommended that management should ensure adherence to the provisions of the tax laws at all times.

Withholding tax not remitted – GH¢22,168.86 278. Six Institutions failed to remit to the Domestic Tax Revenue Division 5% withholding tax deducted from payments made to suppliers and service providers totalling GH¢22,168.86. The details are as follows: No. Name of Institution Amount GH¢ 1 Presby Senior High School – Mampong 5,583.41 2 Nsutam Senior High/Technical School – New Nsutam 1,285.00 3 St. Francis Senior High/Technical School 4,477.29 4 Presby Women’s College of Education – Aburi 3,928.65 5 Presby Senior High/Technical School – Larteh 2,455.51 6 St. Peter’s Senior High School, Nkwatia 4,439.00 Total 22,168.86

279. We urged the management of the Institutions to remit the amount to the DTRD without further delay.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 70 financial year ended 31 December 2010

GREATER ACCRA REGION

Introduction

280. The Greater Accra Regional Education Office has under its jurisdiction 58 Pre-University Educational Institutions/Units during the period under review as detailed below: Institution Number Senior High Schools 31 Secondary/Technical Schools 7 Teacher Training Colleges 2 Technical Institutes 4 Special Schools 3 Educational Units 11 Total 58

Summary of significant findings and recommendations 281. Two Institutions made total payments of GH¢34,482.00 without the relevant supporting documents such as invoices, statements of claim and receipts to properly acquit the vouchers, as required by Section 39(2c) of the FAR, 2004. We urged management to provide the relevant documents to acquit the payments or refund the amount involved to chest.

282. The Ada Technical Institute spent a total of GH¢12,842.00 on repairs of vehicles and machinery without obtaining certificates of work done, contrary to Section 16(1a) of the Financial Administration Act, 2003 (Act 654). We recommended that certificate of satisfactory completion of work performed must be prepared to support payments in the future.

71 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

283. An Accounts officer of the Ada Technical Institute misappropriated school fees totalling GH¢1,077.34. We recommended that the amount should be recovered from the officer involved and appropriate sanctions meted out to him.

284. The management of Afienya Youth Training Centre misapplied school fees totalling GH¢10,710.00 to pay salary advances to seven staff members of the Centre. We advised management to regularise the appointments of the staff to ensure the recovery of the amount from them or the amount be refunded by the Head of the Institution.

285. Contrary to GES directives that fees should be collected in banker’s draft, the management of Ashaiman Senior High School collected school fees totalling GH¢17,436.68 in cash and disbursed it on Administrative, Service and Capital expenditure without first lodging it at the bank. We recommended that management should ensure adherence to the GES directives at all times and also strengthen its monitoring and supervisory controls over cash receipts.

286. The Ada Technical Institute made payments totalling GH¢15,386.00 by cash instead of cheque to its suppliers and service providers, in violation of Section 48(1) of the FAR, 2004. We advised management to desist from making huge cash payments.

287. During the year under review, the Ada Technical Institute granted staff loans of GH¢3,257.00 which were not recovered as at December 2010, in contravention of Section 99(1) of the FAR, 2004. We recommended recovery of the amount from the staff involved.

288. Contrary to Section 43(1) of the Public Procurement Act, 2003 (Act 654), two Institutions procured store items valued at GH¢91,503.00 without obtaining alternative price quotations to enable the Institutions enjoy the benefits of price

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 72 financial year ended 31 December 2010 competition and value for money. We advised the Institutions to comply with the provisions of the Procurement Act.

289. Two Institutions purchased store items totalling GH¢22,315.00 but failed to take them on ledger charge, contrary to Section 0315 of Store Regulation, 1984. We advised the Institutions to provide evidence of delivery and usage of the items or the amount should be refunded.

290. The Ada Technical Institute does not have a title deed on its land as required by law. To prevent litigation over ownership and to ward off encroachers, we urged management to obtain the title deed and the necessary documents.

291. The Storekeeper of Prampram Women’s Vocational Training Institute issued out stores totalling GH¢11,487.00 without authorisation by the Head of the Institution. We recommended that the Head of the Institution should regularise the issues or recover the cost from the Storekeeper to chest.

292. The Prampram Women’s Vocational Training Institute failed to withhold tax of GH¢612.00 from payments made to its suppliers and service providers. We advised management to ensure that taxes are withheld from procurements above GH¢50.00.

293. The Prampram Women’s Vocational Training Institute awarded on contract a dining hall project in 1999 to be completed in 2002 but was abandoned due to lack of funds. We urged the management of the Institute to contact the Head Office of the Community Development Department for funds to complete the project.

73 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

DETAILS OF FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

Annual estimates 294. The Institutions and Units prepared and submitted estimates to the Regional Directorate of Education for inclusion in the Regional estimates. There were, however, no extracts of their approved estimates to control their expenditure. We, therefore, accepted the quarterly releases of funds made to the Institutions/Units as the approved estimates for their General (GOG) expenditure.

295. We also noted that the Institutions did not prepare estimates for their internally generated and other funds for the approval of their various Boards of Governors, in violation of Section 1 of Part II of the FAI. We recommended to the management of the Institutions to comply with the provisions of the FAI.

State of the accounts 296. The level of book keeping and accounting in the Institutions were quite satisfactory. Forty-six Educational Institutions/Units, representing 79.3% submitted their annual financial statements for 2010 for validation. Out of this number, the accounts of 32 Institutions, representing 69.6%, were validated and certified. Accounts submitted by 14 other Institutions contained errors and had to be returned for correction, but were not re-submitted as at the time of compiling this report. We urged the defaulting Institutions to prepare their accounts correctly for our validation. The list of the outstanding accounts is attached as Appendix ‘C5’.

Operational results 297. The operational results of the Institutions whose financial statements were validated are summarised as follows:

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 74 financial year ended 31 December 2010

No. of Instns/ Income Expenditure Surplus Accounts Units GH¢ GH¢ GH¢ General 32 20,631,361.02 20,631,361.02 - Boarding 13 3,724,473.63 3,409,537.18 314,936.45 Miscellaneous 27 6,975,153.08 6,668,857.39 306,295.69 GETFund 23 1,542,613.06 1,277,566.16 265,046.90 Total 32,873,600.79 31,987,321.75 886,279.04

298. The overall working result was a surplus of GH¢886,279.04. Apart from the General income and expenditure accounts which broke even, the other three accounts, namely: Boarding, Miscellaneous and GETFUND reported surpluses.

Sundry Debtors – GH¢488,581.87 299. The total amount owed to the Institutions by students, staff and other debtors as at the end of the year are as follows with the details attached as Appendix ‘D5’. Debtors Amount (GH¢) Staff 69,384.20 Students 344,027.64 Others 75,170.03 Total 488,581.87

300. Though we recommended in management letters to the Heads of the Institutions to collect all outstanding debts, especially student debts, the student indebtedness to the Institutions still accounted for 70.4% of the total debts.

301. We urged management to improve upon the fees collection procedures and collect all debts owed to the Institutions in compliance with Section 2(m) of Part 1 of the Financial and Accounting Instructions for Pre-University Educational Institutions.

75 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Sundry Creditors – GH¢810,479.96 302. The above amount represents the amount owed to students, staff and other creditors by the various Institutions as at the end of the year. The breakdown is shown below and the details attached as Appendix ‘E5’. Creditors Amount GH¢ Students 58,789.10 West Africa Examination /Council 77,734.86 Suppliers 185,362.56 Parent Teacher Association 129,211.06 Students Representative Council 9,407.86 Sundry Creditors 42,181.98 Other Creditors 307,792.54 Total 810,479.96

303. We recommended to the management of the Institutions to redeem their indebtedness to the creditors in order to salvage the credibility of the Institutions.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsupported payment vouchers – GH¢34,482.00 304. We noted that Prampram Women’s Vocational Training Institute and Ada Technical Institute made payments amounting to GH¢12,477.00 and GH¢22,005.00 respectively without supporting the payment vouchers with the relevant expenditure documents like invoices, statements of claim, receipts, etc.

305. We requested the management of the two Institutions to ensure that the payments were authenticated or the amount refunded. Besides, we requested that they should comply with the requirements of Section 39(2c) of the Financial Administration Regulations, 2004.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 76 financial year ended 31 December 2010

Repairs and maintenance without work certificates – GH¢12,842.00 306. Due to the negligence of the Accountant of Ada Technical Institute, an amount of GH¢12,842.00 was paid for repairs/maintenance of official vehicles and machinery without any certificate of completion of work done, in contravention of Section 16(1a) of the Financial Administration Act, 2003 (Act 654).

307. We recommended to management to ensure that certificates of satisfactory execution of works are obtained from the Transport officer and the user departments before payments are effected.

Misappropriation of fees collected – GH¢1,077.34 308. The schedule officer in charge of collecting school fees at the Ada Technical Institute misappropriated fees of GH¢1,077.34 due to ineffective supervision and monitoring by the Accountant of the Institute.

309. We advised management to recover the amount and sanction the officer appropriately. Besides, the internal control over fees collection should be strengthened to stem the act.

Misapplication of Internally Generated Funds – GH¢10,710.00 310. Our audit disclosed that Afienya Youth Leadership Training Institute misapplied school fees of GH¢10,710.00 to pay salary advances to seven employees of the Institute whose employment had not been regularised for them to be placed on the mechanised payroll of the Controller and Accountant General’s Department.

311. As school fees are not meant for the payment of staff advances, we advised management to regularise the appointments to ensure the recovery of the amount from them or the amount be refunded by the Head of the Institution.

77 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Direct disbursement of revenue – GH¢17,436.68 312. Contrary to the GES directive to Educational Institutions to collect school fees by bankers’ draft, our audit revealed that the management of Ashaiman Senior High School collected physical cash amounting to GH¢17,436.68 and disbursed it on Administrative, Service and Capital expenditure.

313. The Headmaster explained that the measures put in place for students to pay the fees through the bank proved futile as parents in the locality felt reluctant to purchase the bankers’ drafts.

314. We recommended that management should ensure adherence to the GES directives at all times and also strengthen its monitoring and supervisory controls over cash receipts.

Huge cash payments – GH¢15,386.00 315. Contrary to the requirements of Section 48(1b) of the FAR, the management of Ada Technical Institute made cash payments to suppliers ranging between GH¢104.00 and GH¢2,000.00, all totalling GH¢15,386.00, instead of cheque payments. Failure of the Head of the Institution to lodge into bank moneys received before making disbursements resulted in this lapse.

316. We drew management’s attention to the risk inherent in making excessive cash payments and recommended that payments of GH¢100.00 and above should, as much as possible, be made by cheques, bank transfers or direct payments into the payee’s bank account in order to prevent misappropriation or any malfeasance that may arise from large cash transactions.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 78 financial year ended 31 December 2010

PROCUREMENT IRREGULARITIES

Purchases without competitive bidding – GH¢91,503.00 317. Contrary to Section 43(1) of the Public Procurement Act, the management of Ada Technical Institute and Prampram Women’s Vocational Training Institute made purchases amounting to GH¢85,861.00 and GH¢5,642.00 respectively without obtaining alternative price quotations from other suppliers or service providers.

318. Non adherence to the provisions of the Public Procurement Act, 2003 could result in the payment of uncompetitive prices and improper procurement practices. To ensure value for money and the payment of fair prices, we recommended strict adherence to the provisions of the Public Public Act, 2003.

Purchases not taken on ledger charge – GH¢22,315.00 319. Purchases of items worth GH¢20,362.00 made by the Ada Technical Institute were not taken on ledger charge before they were put to use, contrary to Section 0315 of Store Regulations, 1984. Also, no documentary evidence exists to show that 16 procurement transactions amounting to GH¢1,953.00 made by the management of the Afienya Youth Leadership Training Institute were recorded in the store ledgers before use. We could, therefore, not vouch that the moneys were used for their intended purposes.

320. We requested the management of the two Institutions to provide evidence of the receipt and usage of the items, failing which the cost should be recovered from them.

Land without Title Deed 321. We observed that there is no Title Deed on the Ada Technical Institute’s large stretch of land to enable management to know the exact boundaries of the land.

79 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

322. To prevent litigation over ownership and to ward off encroachers, we urged management to obtain the Title Deed and other necessary documents.

STORE IRREGULARITIES

Issue of stores without authorisation- GH¢11,487.00 323. The Storekeeper of Prampram Women’s Vocational Training Institute issued out store items totalling GH¢11,487.00 allegedly to the kitchen without authorisation. The lapse was due to ineffective supervision and monitoring of the work of the Storekeeper.

324. To prevent pilfering and loss at the store, we recommended that items should only be issued on authority of issue vouchers countersigned by the officer assigned to do so. Besides, we requested that the store issues totalling GH¢11,487.00 should be regularised or the Storekeeper should be held accountable for the items.

PAYROLL IRREGULARITIES

Unredeemed staff loans – GH¢3,257.00 325. Our audit of Ada Technical Institute disclosed that only GH¢5,098.00 out of GH¢8,355.00 salary advance granted to staff since January 2008 had been recovered, leaving a balance of GH¢3,257.00 as at 31 December 2010, contrary to Section 99(1) of the FAR, 2004.

326. The lapse was due to the failure of the Head of the Institute to agree on terms of recovery with the beneficiaries. We recommended to management to ensure the recovery of the outstanding amount of GH¢3,257.00 directly from the monthly salaries of the defaulters.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 80 financial year ended 31 December 2010

Non–availability of mechanised salary vouchers 327. The Presbyterian Educational Unit, Osu could not produce their mechanised salary vouchers for the period 2005 to 2010 for audit examination, contrary to Section 11(1) of the Audit Service Act, 2000 (Act 584).

328. Management explained that the Accra Metropolitan Education Directorate stopped providing them with copies of the mechanised salary payment vouchers since 2005 and all attempts to obtain the vouchers had yielded no results.

329. To effectively carry out meaningful payroll audits, we advised management to obtain the vouchers and present them for our inspection.

TAX IRREGULARITIES

Non – deduction of withholding tax – GH¢612.00 330. The management of Prampram Women’s Vocational Training Institute failed to deduct 5% withholding tax of GH¢612.00 from payments made to its suppliers. We advised management to comply with provisions of Section 84 of the Internal Revenue Act 592.

OTHER MANAGEMENT ISSUES

Abandoned projects 331. We observed during a tour of the premises of the Prampram Women’s Vocational Training Institute that a dining hall project which was started in 1999 and scheduled to be completed in 2002 was abandoned in 2000 due to lack of funds.

332. To avoid increase in the cost of the project due to long delay, we advised management to contact the head office of the Department of Community Development to solicit for funds to complete the project.

81 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Student Debtors – GH¢11,171.00 333. Our audit disclosed that 205 students of two schools owed school fees totalling GH¢11,171.00 due to ineffective method of collecting fees. The schools are: Ada Women’s Vocational Training Institute and Afienya Youth Leadership Training Institute.

334. At the Afienya Youth Leadership Training Institute, 183 students including 16 students who had left between 2007 and 2010 owed GH¢10,681.20. During the same period, 22 students of Ada Women’s Vocational Training Institute also owed the school GH¢490.00, contrary to Part 1 Section 2(m) of the FAI.

335. We advised the management of the schools to strengthen their controls and improve the mechanism for the collection of fees and recover the amount from the students involved.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 82 financial year ended 31 December 2010

NORTHERN REGION

Introduction 336. The number of public sector Pre-University Educational Institutions in the Northern Region during the period under review was 49. The Institutions are classified as follows: Institutions Number Senior High Schools 27 Senior High/Technical Schools 9 Training Colleges 3 Technical Institute 1 Educational Units 9 Total 49

Summary of significant findings and recommendations

337. Four Institutions failed to obtain the relevant expenditure supporting documents such as receipts, invoices, claim forms etc. to properly acquit payment transactions totalling GH¢22,787.85. We urged the management to ensure that the vouchers are properly acquitted or the amount involved should be recovered from the management of the Institutions.

338. Delays in the deletion of names of separated staff and the failure of banks to stop the payment of unearned salaries resulted in three Institutions paying GH¢6,433.60 to separated staff as unearned salaries. We recommended that the Institutions should recover the amounts involved from the separated staff or their next-of-kin.

339. Five Institutions purchased supplies valued at GH¢90,935.79 without obtaining alternative price quotations to ensure transparency and value for money as

83 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

required by Section 43 of the Public Procurement Act 2003. We recommended due compliance with the Procurement Act in all future transactions.

340. The Kumbungu Senior High School purchased supplies valued at GH¢6,964.05 but failed to route them through the store records before putting them to use. We recommended that retroactive action be taken to route these items through the store records, failing which the amount should be recovered from management to chest.

341. Two Institutions failed to withhold a tax of GH¢1,649.98 whilst two other Institutions withheld taxes amounting to GH¢2,102.21 but failed to pay the amount withheld to the DTRD. We recommended that the withheld amount of GH¢2,102.21 should be remitted to the DTRD without further delay and efforts should be made by the other Institutions to withhold tax from all payments made above GH¢50.00.

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

State of the accounts 342. Twenty-two Institutions out of the forty-nine in the region submitted their 2010 financial statements for audit validation and certification. We advised the defaulting Institutions to adhere strictly to Section 88 of Part IV of the FAI. A list of the defaulting Institutions is attached as Appendix ‘C6’ to this report.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 84 financial year ended 31 December 2010

Operational results 343. The operational results of the 22 Institutions whose financial statements were validated are summarised below:

No. of Income Expenditure Surplus Accounts Instns/Units GH¢ GH¢ GH¢ User fees 22 1,773,020.27 1,253,913.25 519,107.02 GoG 6,645,394.91 6,640,122.36 5,272.55 Boarding 5,558,272.17 5,374,472.08 183,800.09 Donations Etc 20 315,670.05 233,559.50 82,110.55 HIPC 19 954,047.06 835,980.92 118,066.14 Education Trust Funds 2 108,052.87 89,303.22 18,749.65 DSSEP 1 80,145.40 22.00 80,123.40 Total 15,434,602.73 14,427,373.33 1,007,229.40

344. The overall result of the operations was a surplus of GH¢1,007,229.40 with none of the accounts reporting a deficit during the year.

Student debtors – GH¢2,627,416.62 345. As a result of ineffective debt recovery and school fees collection strategies, students, staff and others owed the Institutions a total amount of GH¢2,627,416.62 of which student debtors constitute 68.04% of the total debts. The debt position as at the close of 2010 is analysed below and the details attached as Appendix ‘D6’. Debtors Amount GH¢ Student Debtors 1,787,581.05 Staff Debtors 4.032.50 Other Debtors 835,803.07 Total 2,627,416.62

346. We recommended that the managements of the Institutions should recover the amounts involved in accordance with Section 2(m) Part I of the FAI, which

85 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

makes it obligatory for Heads of Institutions to ensure that proactive measures are taken to recover debts owed to their Institutions.

Sundry creditors – GH¢1,821,554.93 347. The Institutions’ indebtedness to various suppliers, students, others and staff creditors totalled GH¢1,821,554.93. Summary of these figures are provided below and the details attached as Appendix ‘E6’. Creditors Amount (GH¢) Suppliers 541,564.25 Students 357,125.78 Others 921,123.46 Staff 1,741.44 Total 1,821,554.93

348. We recommended that the Heads of the Institutions should ensure that the debts are paid off in compliance with Section 2(m) Part I of the FAI which requires them to ensure that debts owed to others are promptly paid.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsupported payment vouchers – GH¢22,787.85 349. Four Institutions, as listed below, made procurements to the tune of GH¢22,787.85 but failed to provide supporting documents such as invoices, receipts, LPOs, SRVs and statements of claim to authenticate the payments.

Institution Amount (GH¢) Girls Senior High - 12,895.50 Tolon Senior High - 1,148.00 Wulugu Senior High - 4,157.35 Chereponi Senior High/Tech. - 4,587.00 22,787.85

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 86 financial year ended 31 December 2010

350. When disbursements are not properly supported with the required supporting documents, it becomes difficult for a reviewer to ascertain the genuineness of such transactions. We, therefore, recommended that the managements of the Institutions should take the appropriate steps to properly acquit the vouchers, failing which the amount should be recovered from the authorizing officials and the Accountants who effected the payments.

PAYROLL IRREGULARITIES

Payment of unearned salaries – GH¢6,433.60 351. Our review of payroll in three Institutions disclosed that total unearned salaries of GH¢6,433.60 had been paid to separated staff due to failure of management to promptly delete the affected names from the payroll. The details are as follows:

Institution Amount GH¢ Chereponi Senior High - 976.41 Senior High - 2,406.33 T.I. Ahmadiyya Senior High, Salaga - 3,050.86 6,433.60

352. We urged the management of the Institutions to stop further payments to the separated staff by deleting their names from the payroll and to recover the amounts already paid from the separated staff or their next-of-kin.

87 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

PROCUREMENT IRREGULARITIES

Purchases without alternative quotations – GH¢90,935.79 353. Purchases of store items valued at GH¢90,935.79 were made by five Institutions without obtaining at least three alternative price quotations from other suppliers to ensure transparency and value for money, in contravention of the Public Procurement Act, 2003 (Act 663). The details are as follows:

Institution Amount GH¢ Dagbon State Senior High/Technical - 6,447.32 Chereponi Senior High - 37,998.30 Wulugu Senior High - 36,983.26 Kumbungu Senior High - 7,019.05 Tolon Senior High - 2,487.86 90,935.79

354. We urged the managements of the Institutions to ensure that alternative price quotations are always obtained from at least three different sources before procurement is done to ensure transparency, economy and value for money.

Purchases not routed through store – GH¢6,964.05 355. Section 0522 of the Store Regulations, 1984 requires that a store receipt voucher be prepared for the recording of all goods received into the store. Contrary to the regulation, our review of the accounts of the Kumbungu Senior High School disclosed that goods purchased valued at GH¢6,964.05 were not routed through the store records to show how they were finally disposed of.

356. We recommended that management should take retrospective action to route the items involved through the store records and show how they were finally used up; otherwise the amount should be recovered from management to chest.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 88 financial year ended 31 December 2010

TAX IRREGULARITIES

Failure to withhold tax – GH¢1,649.98 357. Inspite of Section 88(1) of the Internal Revenue Act, 2000 (Act 592) which requires that an agent who fails to withhold tax would be personally held liable to pay the amount involved to the Commissioner of IRS, we noted that Wulugu Senior High School and the Nakpanduri Senior High School failed to withhold tax amounting to GH¢377.27 and GH¢1,272.71 respectively.

358. We recommended that the managements of the two Institutions should ensure strict adherence to the provisions in the tax laws and withhold tax from all payments made above GH¢50.00 for goods and services.

Withheld taxes not paid to DTRD – GH¢2,102.21 359. Section 87(1) of the Internal Revenue Act, 2000 directs that a withholding agent shall within 15 days after the close of the month in which the amount was withheld, pay same to the IRS. We noted, however, that the Chereponi Senior High/Technical and Senior High/Technical Schools withheld taxes amounting to GH¢1,212.21 and GH¢890.00 respectively but failed to remit the sums withheld to the DTRD. We recommended that the two Institutions should pay the amounts withheld to the Commisssioner of DTRD without further delay.

89 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

UPPER EAST REGION

Introduction 360. During the 2010 financial year covered by this report the Upper East Region had 32 Pre-University Educational Institutions/Units under its jurisdiction. These are classified as follows: Institutions Nnumber Senior High Schools 14 Senior High/Technical Schools 8 Technical Institutions 2 Teacher Training Colleges 2 Educational Units 6 Total 32

Summary of significant findings and recommendations 361. Four schools failed to authenticate a total payment of GH¢111,455.35 due to the failure of the Accountants to obtain official receipts from the payees. We recommended that the management of the four Institutions should provide the necessary receipts to authenticate the payments or refund the amounts involved.

362. Kusanaba Senior High School and Bawku Technical Institute granted advances totalling GH¢4,570.00 but failed to recover them as at December 2010. We urged management to recover the amount from the staff concerned.

363. Due to delay in deleting the names of separated staff from the payroll of Bawku Technical Institute and Zebilla Senior High School, unearned salaries totalling GH¢3,939.14 were paid to four separated staff. We recommended the deletion of the names from the payroll and the recovery of the amount wrongfully paid.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 90 financial year ended 31 December 2010

364. Kusanaba Senior High School procured various items totalling GH¢10,208.50 without requesting price quotations from at least three different sources. We recommended strict adherence to Section 43(1) of Act 663 in subsequent procurements.

365. Purchases of store items amounting to GH¢51,745.26 were not routed through stores at the Kusanaba Senior High School. We urged management to provide evidence of receipt and usage of the store items, failure of which the amount involved should be recovered from the management of the Institution.

366. The management of Zebilla Senior High Technical School could not account for fuel purchases worth GH¢1,823.00. Failure by the drivers to record fuel in vehicle logbooks and lack of management supervision over their work accounted for the lapse. We urged the management of the school to intensify their supervision and to account for the fuel or refund the amount involved.

367. Four schools procured goods from non VAT registered entities thereby avoiding the payment of GH¢6,786.28 as VAT to the state. We recommended that management should comply with the VAT Act.

368. Two Institutions failed to withhold taxes totalling GH¢1,022.05 from payment to suppliers. We recommended that the management of the schools should ensure strict adherence to the provisions in the tax laws and withhold tax from all payments made above GH¢50.00 for goods and services.

369. The management of two Institutions deducted withholding tax of GH¢6,664.22 but failed to remit the amount to the DTRD, contrary to Section 87(1) of the Internal Revenue Act 592. We urged the management of the Institutions to remit the amount to the Commissioner without further delay.

91 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

State of the accounts 370. As a result of weak supervision by some Heads of Institutions and the incompetence of their Bursars, only 16 out of 32 institutions submitted their 2010 accounts for audit as required by the Financial and Accounting Instructions.

371. We recommended that pressure should be exerted by the Ministry of Education on the Heads of the Institutions to enable them take appropriate steps to make their Bursars write and submit their financial statements within the statutory period. The list of the defaulting Institutions is attached as Appendix ‘C7’.

Operational results 372. The operational results were favourable for all the individual accounts of the 16 schools which submitted their financial statements for 2010 and ended up with an overall surplus of GH¢878,445.73 as summarised below:

Accounts Income Expenditure Surplus/Deficit (GH¢) (GH¢) (GH¢) General (GOG) 6,526,791.58 6,501,647.98 25,143.60 Boarding/User 4,061,529.88 3,280,255.19 781,274.69 HIPC 334,515.13 298,633.99 35,881.14 Donations & others 358,706.12 345,357.28 13,348.84 GETFUND 178,269.80 155,472.34 22,797.46 Total 11,459,812.51 10,581,366.78 878,445.73

Sundry debtors – GH¢732,394.74 373. Total debtors of the 16 Institutions which submitted their financial statements amounted to GH¢732,394.74. This is presented as follows and detailed in Appendix ‘D7’.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 92 financial year ended 31 December 2010

Debtors Amount GH¢ Staff 21,650.81 Students 379,542.26 Other 331,201.67 Total 732,394.74

374. Failure to put in place effective fee collection systems by the management of the Institutions accounted for the huge debt. We recommended to the management of the schools to adopt effective mechanisms for the collection of fees and to recover all outstanding debts.

Creditors – GH¢714,273.26 375. At the close of the 2010 financial year, the indebtedness of the 16 Institutions to food contractors and others stood at GH¢714,273.26. This is summarised below and detailed in Appendix ‘E7’. GH¢ Suppliers 477,616.61 Others 236,656.65 Total 714,273.26

376. We advised the management of the Institutions to settle their liabilities promptly.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unreceipted/ unsupported payment vouchers – GH¢111,455.35 377. Regulation 16(b) Part VI of FAI requires that official receipts should be obtained and attached to payment vouchers. We noted, however, that payments

93 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

totalling GH¢111,455.35 that were made by four Institutions were not properly acquitted. Find the details below: Name of Institution Amount (GH¢) Sandema Senior High/Technical School 5,241.90 Kusanaba Senior High School 7,393.00 Sandema Senior High School 66,174.76 Fumbisi Agric Senior High School 32,645.69 111,455.35

378. Failure of the Bursars to ensure that expenditure substantiating documents such as receipts etc. are obtained for all payments made resulted in the lapse. We urged the management of the Institutions to obtain the relevant official receipts to assure audit that the payees indeed received the amounts meant for them. In the absence of this the Accountants and the Heads of the Institutions should refund the amounts involved to chest.

PAYROLL IRREGULARITIES

Unrecovered advances – GH¢4,570.00 379. Two Institutions, namely: Kusanaba Senior High School and Bawku Technical Institute failed to ensure that advances of GH¢220.00 and GH¢4,350.00 respectively granted members of staff were recovered on the due dates.

380. Lack of effective monitoring on the part of management in ensuring the recovery of the advances accounted for the lapse. We urged the management of the Institutions to recover the advances from the staff without further delay.

Unearned salaries – GH¢3,939.14 381. Two separated staff of Bawku Technical Institute and one in Zebilla Senior High/Technical School were paid unearned salaries of GH¢1,308.90 and GH¢2,630.24 respectively, in violation of Regulation 297(f) and 300(a) of LI 1802.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 94 financial year ended 31 December 2010

382. Failure by management to promptly delete the names from the payroll and to stop the salaries of the separated persons resulted in the wrongful payment of the unearned salaries.

383. We urged the management of the Institutions to request the bankers of the separated staff to pay all monies standing to their credit as salaries into the Consolidated Fund and to prepare inputs to the Controller and Accountant–General for the deletion of the names from the payroll.

PROCUREMENT IRREGULARITIES

Purchases without multiple price quotations – GH¢10,208.50 384. Kusanaba Senior High School procured various items totalling GH¢10,208.50 in 2010 without adhering to Section 43(1) of the Public Procurement Act, 663 of 2003 which requires that the procurement entity shall request quotations from at least three different sources. Failure on the part of management to adhere to the provisions of the Procurement Law led to this anomaly.

385. Purchases without multiple price quotations undermine the principles of transparency and value for money in the use of public funds. We urged management to strictly adhere to the provisions of the Public Procurement Act in its future procurements.

Purchases not accounted for – GH¢51,745.26 386. Purchases of items amounting to GH¢51,745.26 made between May and October 2010 by Kusanaba Senior High School were not passed through store records, contrary to Sections 0105 and 0522 of Store Regulations, 1984. We urged management to provide evidence of receipt and usage of the store items, failure of which the amount involved should be recovered from the Head of the Institution and the Accountant.

95 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Fuel not logged – GH¢1,823.00 387. Contrary to Section 1604 of the Stores Regulation, 1984 which requires that a vehicle logbook shall be maintained for each vehicle to record fuel and oil purchases, the Zebilla Senior High/Technical School procured fuel totalling GH¢1,823.00 without making the necessary entries in the vehicle logbooks. There was, therefore, no assurance that the fuel, if purchased at all, was used in the interest of the Institution. We therefore urged management to account for the fuel or refund the amount involved.

TAX IRREGULARITIES

Evasion of VAT – GH¢6,786.28 388. Regulation 183(4) of the FAR, 2004 (LI 1802) requires that all government departments should procure goods and services from only VAT registered persons or entities. On the contrary, management of four Institutions made purchases totalling GH¢89,956.36 from non-VAT registered suppliers, thereby avoiding the payment of GH¢6,786.28 as VAT to the state. The Institutions involved are shown below: Name of Institutions Amount (GH¢) VAT Fumbisi Agric Senior High School 3,783.86 567.58 Bawku Technical Institute 24,820.00 3,723.00 Zebilla Senior High/Technical School 55,820.00 1,665.82 Kusanaba Senior High School 5,532.50 829.88 89,956.36 6,786.28

389. We attributed the lapse to failure on the part of the management of the schools to adhere to the provisions of FAR, 2004. This deprived the state of the needed revenue for development. The management of the four Institutions were advised to transact business with VAT registered companies to enable government execute its planned programmes.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 96 financial year ended 31 December 2010

Failure to remit withholding tax to DTRD – GH¢6,664.22 390. Section 84(1) of the Internal Revenue Act, 592 of 2000 requires withholding Agents to pay taxes withheld to the Commissioner within 15 days after the month in which the tax was withheld.

391. On the contrary, Sandema Senior High School and Kusanaba Senior High School deducted taxes of GH¢5,123.69 and GH¢1,540.53 respectively between January and December 2010, but failed to pay the taxes withheld to the Commissioner.

392. We recommended to management to ensure prompt payment of the taxes withheld totalling GH¢6,664.22 to the Domestic Tax Revenue Division and adhere strictly to the tax laws in future to avoid sanctions.

Failure to withhold tax of GH¢1,022.05 393. Sections 84(2) and 87(1) of the Internal Revenue Act, 2010 (Act 592) require that organizations deduct 5% withholding tax from payments of GH¢50.00 and above that are made to suppliers and service providers and remit the full amount of tax collected to the Domestic Tax Revenue Division within 15 days after the month of collection.

394. On the contrary, Bawku Technical Institute and Kusanaba Senior High School failed to withhold tax of GH¢956.05 and GH¢66.00 respectively. The irregularity was attributed to the managements’ lack of commitment to enforce the tax laws.

395. We urged the managements of the Institutions involved to endeavour to comply with the law.

97 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

UPPER WEST REGION

Introduction 396. Twenty-seven Pre-University Educational Institutions operated under the public system in the Upper West Region during the period under review. They are classified as follows: Type of institution Number Senior High School 14 Senior High/Technical Schools 4 Technical Institute 1 Training Colleges 2 Special Schools 2 Educational Unites 4 Total 27

Summary of significant findings and recommendations 397. Six Institutions did not provide relevant receipts and other supporting documents in support of payments totalling GH¢408,657.64. We requested the Institutions to produce the documents to justify the payments or the amount be recovered from the officers responsible for the payments.

398. Three Institutions granted imprests totalling GH¢21,785.90 for various activities but were not retired as at 31 December 2010. We recommended that the staff involved should be made to retire the outstanding imprests as early as practicable or the amount of GH¢21,785.90 be debited to their personal accounts and recovered from their salaries.

399. Five Institutions bought store items worth GH¢28,538.04 which were not recorded in the store ledgers before they were put to use. We recommended to the managements of the schools to provide evidence of delivery and usage of the items or the amount recovered from the officers who authorised and effected the payments.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 98 financial year ended 31 December 2010

400. Fuel purchased by two Institutions totalling GH¢4,061.08 were not recorded in vehicle log books. The management of the schools was requested to ensure that the fuel is accounted for or the amount is recovered from the management of the Institutions.

401. Four Institutions failed to obtain VAT invoices for total payments of GH¢9,396.46 made to suppliers of taxable goods, leading to the loss of VAT revenue of GH¢1,409.46 to the state. We recommended to the managements of the Institutions to obtain the VAT invoices to make the suppliers accountable for the VAT charged.

402. Five Institutions failed to deduct withholding tax totalling GH¢2,236.62, contrary to Section 84(2) of the IRS Act, 2000 (Act 592). We urged the managements of the Institutions involved to endeavour to comply with the law in future.

403. Withholding tax deducted by two schools from payments made to suppliers totalling GH¢1,753.70 was not remitted to the DTRD. The management of the schools was advised to transfer the amount to the DTRD as required by law.

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

Annual estimates 404. As in previous years, the annual estimates for the Institutions were included in the 2010 approved estimates of the Regional Education Office of the Upper West Region. We noted that the Heads of the Institutions failed to obtain extracted copies of the estimates to match with their actual expenditures.

99 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

405. We advised the Heads of the Institutions to obtain extracts of their budgets for comparison with their actual expenditure whenever they are preparing their annual financial statements in the future.

State of accounts 406. For the period covered by this report all the schools submitted their annual financial statements for validation except Ullo Senior High School and the four Educational Units. They have been listed in Appendix ‘C8’ as defaulting Institutions in the Upper West Region for the year 2010.

407. Though the accounts submitted by the Institutions were satisfactorily maintained, some of them were belatedly presented for validation. We requested the Heads of the Institutions to ensure that the annual financial statements are submitted three months after the close of each financial year, in accordance with Section 41 of the Financial Administration Act (FAA), 2003 (Act 654).

Operational results 408. The 22 Institutions which submitted the accounts had a total income of GH¢15,936,857.13 as against a total expenditure of GH¢15,166,725.40, resulting in a surplus of GH¢770,118.92. Income Expenditure Surplus/ Deficit Account GH¢ GH¢ GH¢ General (GoG) 9,763,025.02 9,571,006.76 192,018.26 Boarding 153,585.60 784,572.79 (630,987.19) IGF 3,096,247.44 2,255,570.27 840,677.17 Donations/Others 2,923,999.07 2,555,575.58 368,423.49 Total 15,936,857.13 15,166,725.40 770,118.92

409. In 2010, the Boarding account ended up with a deficit of GH¢630,987.19. However, under the General, IGF and Donations/Other operations, the Institutions

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 100 financial year ended 31 December 2010 recorded surpluses of GH¢192,018.26, GH¢840,677.17 and GH¢368,423.49 respectively.

Sundry Debtors – GH¢269,859.15 410. Contrary to Section 2(m) of the FAI, schools, students, staff and others owed the 22 Institutions a total amount of GH¢269,859.15 as at 31 December 2010. This is summarised below and the details provided in Appendix ‘D8’ to this report. Debtors Amount (GH¢) Staff 16,745.35 Students 253,113.80 Total 269,859.15

411. We urged the Institutions to recover the amount of GH¢269,859.15 owed to them.

Sundry Creditors – GH¢338,417.77 412. In view of the fee-free education policy and the late releases of scholarship grants to the schools in the region, the 22 Institutions owed various bodies and suppliers a total amount of GH¢338,417.77 as at 31 December 2010. This is detailed in Appendix ‘E8’.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsupported payments – GH¢408,657.64 413. In spite of the accounting requirement that all payment vouchers should be supported with relevant invoices, receipts, statements of claims, bills and others, six Institutions failed to support payments totalling GH¢408,657.64 with these documents. The details are presented as follows:

101 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

No. Name of institution Amount (GH¢) 1. T.I. Ahmadiyya Senior High School 10,842.90 2. Daffiama Senior High School 8,709.40 3. N.J. Ahmadiyya College of Education 14,957.50 4. Tumu Senior High/Technical School 1,930.00 5. Kaleo Senior High/Technical School 353,794.16 6. Wa Technical Institute 18,423.68 Total 408,657.64

414. We were, thus, unable to determine the genuineness of the payments and have, therefore, requested the Institutions to produce for inspection the relevant documents or the amount should be recovered from the officers who approved and effected the payments. Also, we urged management to ensure that future payments are always properly acquitted in accordance with Part VI Sections 10, 16, and 17 of the FAI.

Unretired imprests – GH¢21,785.90 415. In disregard for Regulation 288(1) of the FAR concerning the granting and retirement of imprests, a total amount of GH¢21,785.90 granted to staff of three Institutions was not retired as at 31 December 2010. Below are the details:

No. Name of institution Amount (GH¢) 1 Islamic Senior High School 4,363.40 2 N.J. Ahmadiyya College of Education 16,522.50 3 Tumu Senior High/Technical School 900.00 Total 21,785.90

416. We recommended that the staff involved should be made to retire the outstanding imprests as early as practicable or the amount of GH¢21,785.90 be debited to their personal accounts and recovered from their salaries.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 102 financial year ended 31 December 2010

PROCUREMENT IRREGULARITIES

Fuel purchases not recorded in vehicle log books – GH¢4,061.08 417. Contrary to Section 64 Part X of the FAI, Kanton Senior High School and Wa Senior High/Technical School purchased fuel amounting to GH¢3,705.08 and GH¢356.00 respectively but failed to record them in their vehicle log books.

418. We were, therefore, unable to determine if the fuel was used in the interest of the Institutions. We requested management to account for the fuel purchased or the amount recovered from the officers who authorised and effected the payments.

Stores purchased not recorded in the ledger – GH¢28,538.04 419. In spite of Section 25 Part IX of the FAI which requires that stores received be checked and brought on ledger charge, store items worth GH¢28,538.04, bought by five Institutions were not recorded in the store ledgers. Below are the details: Amount No. Name of institution (GH¢) 1. T.I. Ahmadiyya Senior High School 8,289.25 2. Islamic Senior High School 7,623.00 3. Daffiama Senior High School 635.00 4. Tumu Senior High/Technical School 5,190.79 5. Kaleo Senior High/Technical School 6,800.00 Total 28,538.04

420. We could not ascertain whether the items were purchased and used in the interest of the five Institutions or not. We, therefore, requested the managements of the Institutions to effect the entries for audit examination or the amount of GH¢28,538.04 is recovered from the officers who authorised and effected the payments.

103 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

TAX IRREGULARITIES

Non deduction of tax – GH¢2,236.62 421. The underlisted Institutions failed to deduct for onward remittance to the Domestic Tax Revenue Division withholding taxes amounting to GH¢2,236.62, contrary to Section 84(2) of the IRS Act, 2000 (Act 592).

No. Name of institution Amount (GH¢) 1. T.I. Ahmadiyya Senior High School 367.31 2. Islamic Senior High School 222.06 3. Daffiama Senior High School 466.52 4. Kaleo Senior High/Technical School 569.33 5. Wa Technical Institute 611.40 Total 2,236.62

422. The state was thus denied the timely inflow of GH¢2,236.62 as tax revenue. We recommended to the managements of the Institutions to ensure that tax are withheld from all payments for goods and services above GH¢50.00.

Unremitted tax – GH¢1,753.70 423. Two Institutions, T.I. Ahmadiyya Senior High School and Daffiama Senior High School withheld GH¢462.85 and GH¢1,290.85 respectively from payments made to suppliers but failed to remit the amounts withheld to the DTRD. This contravened Section 87 of the Internal Revenue Service Act, 2000 (Act 592). We urged the two Institutions to pay the amount to the DTRD without further delay.

Failure to obtain VAT invoice/receipt – GH¢1,409.46 424. Though Regulation 19(3) of the Value Added Tax Act requires the issuance of VAT invoice for payments made to suppliers and other service providers, four Institutions paid a total of GH¢1,409.46 as VAT without obtaining the required VAT invoices. The details are provided as follows:

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 104 financial year ended 31 December 2010

Amount VAT No. Name of institution (GH¢) (GH¢) 1. Wa Senior High School 878.59 131.79 2. T.I. Ahmadiyya Senior High School 2,548.02 382.20 3. Islamic Senior High School 917 137.55 4. Queen of Peace Senior High School 5,052.80 757.92 Total 9,396.41 1,409.46

425. The state was thus denied a VAT revenue of GH¢1,409.46 which could have been used for national development. We recommended to the managements of the Institutions to obtain the VAT invoices to make the suppliers accountable for the VAT charged.

105 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

VOLTA REGION Introduction 426. During the 2010 financial year, there were 94 public sector Pre-University Educational Institutions in the Volta Region. The breakdown is as follows: Type of Institutions Number Senior High Schools 50 Senior High/Technical Schools 22 Community Senior High School 1 Agricultural Senior High School 1 Special Schools 2 Technical Schools 2 Colleges of Education 7 Educational Units 9 Total 94

Summary of significant findings and recommendations

427. Nkonya Senior High School paid an amount of GH¢12,208.00 for goods and services but failed to obtain official receipts from the suppliers to authenticate the payments. We recommended that official receipts should be obtained from the payees to support the payments or the paying officer should refund the amount involved.

428. Payments totalling GH¢6,174.00 were made by the management of Alavanyo Senior Secondary/Technical School for maintenance works but did not support the payment with works orders to indicate the works to be done, as well as Engineers’ performance certificates to attest to the level of work done and the amount due. We advised management to, in future, list details of works to be carried out to the workshop/contractor to ensure transparency and value for money or be held liable for any overpayment or losses incurred as a result of their failure to comply with the financial regulations.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 106 financial year ended 31 December 2010

429. Two Institutions failed to account for school fees totalling GH¢1,545.70 due to administrative and accounting weaknesses in the schools. We asked the management to refund the amounts involved.

430. Salary advances totalling GH¢20,543.91 granted the staff of five Institutions was not recovered at the end of the 2010 financial year, owing to failure of the authorities to institute efficient recovery mechanisms. We urged the management of the schools to recover the amount from the salary of the staff concerned.

431. A total amount of GH¢33,778.37 was paid by six Institutions as unearned salaries to separated staff due to delay in deleting their names from the payroll. We urged the management of the schools to delete the names of the separated staff from the payroll and recover the unearned amounts paid from the separated staff or their next of kin.

432. The management of four Institutions procured goods and services amounting to GH¢113,490.54 without obtaining price quotations from at least three sources. We advised the management of the schools to comply with the provisions of Section 43(1) of the Public Procurement Act, 2003 at all times.

433. The management of Mawuko Girls’ Senior High School procured foodstuffs valued at GH¢45,865.73 without taking them on ledger charge, in violation of Section 0315 of Store Regulation, 1984. We recommended that the Head of the school and the Bursar should produce evidence of receipt and usage of the items or be made to refund the total amount of GH¢45,865.73.

434. Fuel worth GH¢1,082.43 and GH¢1,450.00 procured by Zion Senior High School, and Alavanyo Senior Secondary/Technical School respectively were not recorded in their vehicle log books. We urged the management of the schools

107 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

to account for the fuel or recover the total value of GH¢2,532.43 from the officers who authorised and paid for the fuel.

435. The Headmaster of Anfoega Senior High School awarded contracts for the supply of goods and services worth GH¢86,736.41 in excess of his procurement threshold. We advised the Headmaster to ensure that all procurements above the Institution’s threshold should be referred to the District Education Tender Committee for approval.

436. Three schools avoided the payment of GH¢22,859.65 in VAT by procuring goods/services worth GH¢152,397.64 from non-VAT registered persons, contrary to the VAT law. We advised the authorities of the schools concerned to comply with financial regulations and refrain from procuring government stores from non-VAT registered companies.

437. The management of Zion Senior High School, Anloga failed to remit withheld taxes amounting to GH¢9,928.87 to the Commissioner of DTRD. We advised management of the school to remit the withheld tax to DTRD without further delay.

438. The management of 12 schools did not establish Audit Reports Implementation Committees (ARIC) to implement recommendations contained in audit and other related reports issued to the schools. We emphasised the need for the schools to establish ARICs in compliance with Section 30(1) of the Audit Service Act, 2000 (Act 584) and Internal Audit Agency Act, 2003 (Act 658).

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DETAILS OF FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING State of the accounts 439. Sixty-five Institutions out of the 94 in the region submitted their accounts for validation. Out of this number, the accounts of six Institutions were returned for the correction of errors detected in the accounts. The remaining 29 Institutions did not submit their 2010 financial statements for validation. Taking into account the rejected accounts, on the whole, a total of 35 Institutions defaulted in the submission of their 2010 financial statements, in violation of Section 88 Part IV of the FAI.

440. We recommended that the management of the Institutions should comply with the accounting requirements. The list of the defaulting Institutions is attached as Appendix ‘C9’ to this report.

Operational results 441. We were able to validate the accounts of 15 Institutions and the operations of the 15 Institutions showed a total surplus of GH¢388,858.66 as against the surplus of GH¢98,273.46 realised by the five Institutions whose accounts we validated during the 2009 financial year. The entire individual accounts, namely: General, Boarding, HIPC/GETFUND and Donations reported surpluses during 2010. The summary of the operational results is given below:

Items Income Expenditure Surplus/Deficits GOG 8,434,185.37 8,414,918.32 19,267.05 Boarding 6,304,941.82 5,963,501.03 341,440.79 HIPC/GETFUND 711,893.44 698,859.83 13,033.61 Donation 86,483.75 71,366.54 15,117.21 Total 15,537,504.38 15,148,645.72 388,858.66

109 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Sundry Debtors –GH¢366,635.42 442. The balance on the debtors’ accounts of the 15 Institutions as at 31 December 2010 was GH¢366,635.42. A summary of the debtors’ figure is shown below and the details attached as Appendix ‘D9’.

Debtors Amount (GH¢) Student Debtors 288,573.40 Staff Debtors 25,951.55 Other Debtors 52,110.47 Total 366,635.42

Sundry Creditors - GH¢607,240.94 443. Total liabilities of the 15 Institutions as at 31 December 2010 was GH¢607,240.94. The amount included GH¢413,877.08 owed to suppliers. A summary of the creditors’ figure is shown below and the details attached as Appendix ‘E9’.

Amount (GH¢) Suppliers 413,877.08 Students 60,903.54 Others 132,460.32 Total 607,240.94

MANAGEMENT ISSUES

CASH IRREGULARITIES

Un-receipted payment vouchers – GH¢12,208.00 444. Part II of Regulation 39(2c) of the FAR, 2004 requires that the Head of a department shall control the disbursement of funds and ensure that transactions are properly authenticated. On the contrary, Nkonya Senior High School paid a total amount of GH¢12,208.00 to suppliers of goods and services between January and

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 110 financial year ended 31 December 2010

December 2010, but failed to obtain official receipts from the suppliers to authenticate the payments. The details are shown below: Date PV No. Description Amount Payee (GH¢) 18/1/10 14/1 Disinfectant 475.00 Kwasah Ent. 28/1/10 21/1 Stationery 2,250.00 E. Ababio 28/1/10 22/1 Stationery 900.00 E. Ababio 30/3/10 23/3 Medical exams 1,482.00 Mercy Clinic 5/10 Postage stamps 500.00 Ghana Post 8/10 Food items 1,842.00 Wofa Kumah 12/11/2010 37/11 Electricity bill 1,688.00 E.C.G.Co 30/11/10 64/11 Electricity bill 293.00 E.C.G.Co 18/12/10 20/12 4pcs lorry tyres 1,000.00 Adams Comp. 13/12/10 26/12 Payment to PTA 1,778.00 PTA 12,208.00

445. Under the circumstances, we could not ascertain whether or not the payees indeed received the amounts meant for them. We recommended that official receipts should be obtained from the payees to support the payments or the paying officer should refund the amount involved.

School fees not accounted for – GH¢1,545.70 446. Contrary to Section 19(ii) Part V of the FAI, two schools failed to account for school fees totalling GH¢1,545.70. The details are provided below: Institutions Amount GH¢ Krachi Senior High School 911.30 Anlo Senior High School 634.40 1,545.70

447. We urged the school authorities to pursue the recovery of the amount involved and also institute appropriate sanctions against the offenders.

111 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Payments for repairs not supported with works orders – GH¢6,174.00 448. Our audit disclosed that Alavanyo Senior Secondary/Technical School paid GH¢6,174.00 for maintenance works at the school without issuing works orders to the contractors/workshops as required.

449. The lapse was due to a control weakness which could be exploited to the disadvantage of the school as there was no standard against which work carried out could be measured. We, therefore, advised management that in future, details of works to be carried out should be listed to the workshop/contractor to enhance transparency and value for money.

PAYROLL IRREGULARITIES

Unearned salaries – GH¢33,778.37 450. Section 297(b) and 298(b) of the FAR 2004 L.I. 1802 enjoin Heads of departments to cause the immediate stoppage of payment of salary to a public servant who has separated from the department.

451. Contrary to the regulation, six schools paid unearned salaries amounting to GH¢33,778.37 to separated staff as a result of non-deletion of the names of the separated staff from the mechanised payroll. The details are furnished below:

Name of School Amount (GH¢) Krachi Senior High School 1,053.85 Krachi Senior High Technical 1,193.44 Senior High Business School 13,613.78 Bishop Herman College 3,165.71 Technical Institute 11,487.01 Mawuko Girls’ Senior High School 3,264.58 33,778.37

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452. We advised management to delete the names from the payroll and pursue the recovery of the amount into the Controller and Accountant General’s Suspense Account.

Outstanding staff advances – GH¢20,543.91 453. Part IV Section 104(c) of the FAR, 2004 (LI 1802) states that “a head of department authorised to administer a class of advances shall ensure that advances are duly recovered in accordance with the regulations or agreements relating to them.”

454. Contrary to the above regulations, five schools granted salary advances totalling GH¢20,543.91 to staff members but the amount remained unrecovered as at 31 December 2010. The details are shown below:

Name of School Amount (GH¢) Krachi Senior High School 230.00 Keta Senior High School 11,000.00 Kajebi Asato Senior High School 1,844.00 Nkonya Senior High School 2,923.91 Anfoega Senior High School 4,546.00 20,543.91

455. We recommended that the management of the Institutions should recover the outstanding advances from the salaries of the staff and sanction the Accountants for failing to recover the advances on the due dates.

PROCUREMENT IRREGULARITIES

Uncompetitive procurement – GH¢113,490.54 456. The Public Procurement Act, 2003 Part V Section 43(1) states that “the procurement entity shall request quotations from as many suppliers or contractors as practicable, but from at least three different sources.”

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457. In spite of this requirement, four schools procured goods/services amounting to GH¢113,490.54 during the period under review without obtaining price quotations from at least three sources. The list of the schools involved is shown below: Name of School Amount (GH¢) Krachi Senior High Technical School 34,075.30 Okadjakrom Senior High Technical School 30,049.14 Leklebi Senior High School 9,334.10 Nkonya Senior High School 40,032.00 113,490.54

458. To ensure transparency and value for money in the use of government funds, we advised the management of the schools to comply with the provisions in the Procurement Act.

Contracts awarded above the threshold for head of entity – GH¢86,736.41 459. Sections 21, 42, 44 and 66 of the Public Procurement Act, 2003 (Act 663) and Schedule 3(2) prescribe GH¢5,000.00 as the threshold at which the Head of a Procurement Entity can procure goods up to.

460. Despite the law, we noted that the Headmaster of Anfoega Senior High School awarded seven contracts for the supply of various goods which exceeded his authorised limit by GH¢86,736.41, in disregard of the provisions of the Procurement Act.

461. The non-compliance with the procurement procedures could jeopardize the judicious use of funds, transparency and accountability. We, therefore, recommended that the Head of the Procurement Entity should ensure strict adherence to the provisions of the law to avoid being sanctioned.

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Fuel purchases not accounted for – GH¢2,532.43 462. Part IX Section 64 of the FAI states that “a log book shall be maintained for each vehicle. The book shall be entered up daily by the Driver. Full particulars of receipt of petrol and oil and persons undertaking journeys shall be recorded in the log book.”

463. Due to lax supervision and disregard for the regulation, fuel worth GH¢1,082.43 and GH¢1,450.00 purchased by Zion Senior High School, Anloga and Alavanyo Senior Secondary/Technical School respectively were not recorded in the schools’ log books by the drivers. As a result, we could not ascertain whether or not the fuel was indeed purchased and used in the best interest of the schools.

464. We recommended that the management of the schools should provide evidence of purchase and use of the fuel, failing which the total of GH¢2,532.43 should be recovered from the Heads of the Institutions and their Accountants.

Food items paid for but not delivered – GH¢45,865.73 465. Part VI Regulation 3 (a&b) of the FAI requires that before passing vouchers for payment, Bursars should ensure that services specified have been duly performed, prices charged were fair and reasonable and to reject vouchers which did not fulfill these conditions.

466. On the contrary, Mawuko Girls Senior High School paid a total amount of GH¢45,865.73 for foodstuffs but could not provide any evidence to show that the items were supplied and put to use by the school. The lapse was attributed to the failure of the Bursar to monitor the delivery of items paid for.

467. We recommended that the Bursar should account for the items or refund the total amount of GH¢45,865.73 involved to the school.

115 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

TAX IRREGULARITIES

Non-remittance of 5% withholding tax – GH¢9,928.87 468. Zion Senior High School, Anloga failed to remit to the Domestic Tax Revenue Division, 5% withholding tax of GH¢9,928.87 deducted from payments made for goods and services, contrary to Section 87(1) of the Internal Revenue Act, 592.

469. Management claimed that because of its weak liquidity position, the school was left with no option but to utilise the tax withheld to settle certain vital bills of the school. We urged the school authorities to remit the total amount to the DTRD without further delay to avoid being sanctioned.

Evasion of VAT – GH¢22,859.65 470. Part VI Section 183(4) of the FAR, 2004 (LI 1802) provides that a department shall procure government stores from only VAT registered vendors.

471. Contrary to the regulation, three Institutions procured goods and services to the tune of GH¢152,397.64 from non-VAT registered entities. The Institutions, therefore, avoided the payment of GH¢22,859.65 as VAT to the state. The schools involved are detailed below: Name of School Amount Tax Value GH¢ GH¢ Krachi Senior High/Technical School 28,953.64 4,343.04 Keta Senior High/Business School 104,398.00 15,659.70 Leklebi Senior High School 19,046.00 2,856.90 152,397.64 22,859.64

472. We advised the authorities of the schools concerned to comply with the regulation in future by refraining from procuring government stores from non-VAT registered companies.

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OTHER MANAGEMENT ISSUES

Non-establishment of ARICs 473. Twelve Institutions in the region failed to establish Audit Reports Implementation Committees to implement recommendations made in audit and other related reports, contrary to Section 30(1) of the Audit Service Act, 2000 (Act 584). The schools involved are listed below: a) Abor Senior High School; b) Keta Senior High/Technical School; c) Keta Senior High/Business School; d) Zion College, Anloga; e) Atiavi Senior High/Technical School; f) Anlo Senior High School, Anloga; g) Tsiame Senior High/Technical School; h) A.A. Fia Senior High School, Anyako; i) Anlo Afiadenyigba Senior High School; j) Anlo Technical Institute, Anloga; k) Kajebi Asato Senior High School; and l) Okadjakrom Senior High School.

474. We urged all the Institutions to comply with the statutes or be sanctioned for not complying with the laid down regulations.

Non-preparation of procurement plan 475. Contrary to Part III Section 2 (1a-d) of the Public Procurement Act, the Okadjakrom Senior High/Technical School did not draw up a procurement plan to support its approved programmes. As a result, no plan existed to cover goods and services worth GH¢32,580.00 that were procured during the period under review.

117 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

476. Non compliance with the provisions in the Public Procurement Act may lead to non-prioritized procurement as well as over and understocking of store items. We, therefore, urged management to have a procurement plan prepared and approved for its operations in the subsequent academic years.

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WESTERN REGION

Introduction 477. The number of Pre-University Educational Institutions which operated under the public system in the Western Region was 57 during the year under review. The composition is as follows: Institution Number Senior High Schools 28 Senior High/Technical Schools 13 Training Colleges 3 Technical Institutions 2 Special Institutions 2 Educational Units 9 Total 57

Summary of significant findings and recommendations 478. Payments totalling GH¢42,872.20 were made by five Institutions without substantiating the payments with expenditure supporting documents. We recommended to the Heads of the Institutions to regularise the transactions or refund the amount involved.

479. Three Institutions paid GH¢36,818.81 for the maintenance of vehicles and equipment but failed to support the payments with works orders and performance certificates to attest to the level of work completed and the amount payable. We recommended that works orders should be forwarded to the workshops for all repairs and servicing of vehicles, failure of which the Heads of the Institutions should be held responsible for any overpayment or losses incurred as a result of their non-compliance with financial regulations.

119 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

480. Ten Institutions failed to recover total outstanding advances of GH¢26,308.00 from staff members. We recommended to the management of the Institutions to ensure prompt recovery of the outstanding amount.

481. Two Institutions failed to collect rent totalling GH¢13,681.44 from 14 staff members, contrary to Section 2(m) of the FAI for Educational Institutions. We recommended that the managements of the Institutions should recover the total rent arrears of GH¢13,681.44 from the staff concerned.

482. Contrary to Sections 43(1) of the Public Procurement Act, 2003, seven Institutions procured items worth GH¢426,183.45 without obtaining alternative price quotations. We advised the management of the Institutions to adhere to the provisions of the Public Procurement Act.

483. Store items costing GH¢9,795.00 purchased by Takoradi Senior High School were not receipted into store before they were issued for use. We recommended that the management of the school should produce evidence of receipt and usage of the items, failing which the amount involved should be recovered from the management of the Institution.

484. The management of Takoradi Senior High School failed to ensure that fuel purchases worth GH¢1,924.80 were recorded in the vehicle logbooks. We recommended to the school authorities to account for the fuel purchased failing which the amount should be recovered from the management of the Institution.

485. Tarkwa Senior High School failed to deduct the statutory 5% withholding tax amounting to GH¢1,387.27 due on payments made for goods and services procured. We recommended that the management of the school should ensure strict adherence to the provisions of the tax laws.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 120 financial year ended 31 December 2010

486. Prestea Senior High/Technical School has abandoned its vehicle No. GV 5086 C as a result of engine breakdown. We recommended to management to ensure early repair of the vehicle to avoid its further deterioration.

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING Estimates 487. The role of the Regional Director of Education in conveying approved estimates from the Ministry of Education to the Institutions in the form of quarterly releases of votes continued during the year under review. The releases were treated as the Institutions’ approved estimates. 488. We noted that grants received from the Central Government during the year were far below what the various Institutions had estimated for, thus compelling the Institutions to resort to miscellaneous sources of funding to supplement the grants received.

State of the accounts 489. During the year under review, 33 or 58% of the 57 Pre-University Educational Institutions in the region submitted their financial statements for validation, while 24 Institutions or 42% defaulted. Notable among the defaulters were Debiso Essam Senior High School and Sefwi Senior High School who have defaulted for the past 13 years; that is from 1998 to 2010.

490. We urged all the defaulting Institutions to update their accounts and strictly comply with the financial regulations. The list of the defaulting Institutions is attached as Appendix ‘C10’ to this report.

121 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Operational results 491. The operational results of the 33 Institutions that submitted their accounts as at 31 December 2010, recorded a net surplus of GH¢849,091.50. The breakdown is as follows:

Income Expenditure Surplus Accounts GH¢ GH¢ GH¢ General 18,126,911.19 18,116,481.85 10,429.34 Boarding 10,546,557.27 9,983,456.14 563,101.13 Miscellaneous 3,173,629.55 2,960,542.80 213,086.75 GET Fund 270,048.57 258,038.51 12,010.06 HIPC 1,166,184.20 1,115,719.98 50,464.22 Total 33,283,330.78 32,434,239.28 849,091.50

Sundry Debtors – GH¢636,019.48 492. The amount owed to the various Institutions by students, staff and other debtors as at the end of the year are summarised below and the details attached as Appendix ‘D10’.

Debtors Amount GH¢ Students 576,954.99 Staff 48,344.49 Others 10,720.00 Total 636,019.48

493. We recommended that the managements of the Institutions should put in place effective debt collection strategies to ensure early collection of all outstanding debts.

Sundry Creditors – GH¢733,077.62 494. The 33 Institutions that submitted the accounts were indebted to third parties in the sum of GH¢733,077.62 as at 31 December 2010. The creditors’ figure is

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 122 financial year ended 31 December 2010 summarised below and the details of students and suppliers attached as Appendix ‘E10’. Creditors Amount GH¢ Student creditors 36,647.38 Other creditors 696,430.24 733,077.62

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsubstantiated payments – GH¢42,872.20 495. Regulation 39(2c) of the FAR, 2004 (L.I. 1802) requires a head of the accounts section of a department to control the disbursement of funds and ensure that transactions are properly authenticated and that all amounts are due and payable.

496. In contrast to the regulation, our audit revealed that five Institutions, as listed below, paid a total amount of GH¢42,872.20 to individuals and entities without attaching the necessary documents like invoices, official receipts and statements of claim to the payment vouchers to authenticate the transactions. Name of Institution Amount (GH¢) 1. Adiembra Senior High School 1,398.00 2. Takoradi Technical Institute 14,787.10 3. Tarkwa Senior High School 2,320.00 4. Asankrangwa Senior High School 8,491.10 5. Asankrangwa Snr High/Tech. Sch. 15,876.00 Total 42,872.20

497. We attributed the lapse to management’s disregard for Regulation 39(2c) of FAR, 2004. We urged the Heads of the schools to provide the relevant expenditure

123 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

supporting documents to authenticate the payments or the total amount of GH¢42,872.20 should be recovered from the management of the Institutions.

Non-preparation of works orders – GH¢36,818.81 498. Our audit disclosed that three Institutions paid a total amount of GH¢36,818.81 for the maintenance of vehicles and equipment without preparing works orders to indicate the type of repairs to be undertaken. The breakdown is as follows: Name of Institution Amount (GH¢) 1. Huni Valley Senior High School 6,024.95 2. Senior High School 12,476.86 3. Annor Adjaye Senior High School 18,317.00 Total 36,818.81

499. In the absence of works orders there was no standard against which work that was carried out could be measured. To avoid payment for shoddy or uncompleted work, we recommended to the management of the Institutions to prepare works orders for all repairs to support the payments in future.

PROCUREMENT IRREGULARITIES

Unrecorded store purchases before disposal – GH¢9,795.00 500. Regulation 0529 of Stores Regulations, 1984 requires that a Storekeeper should record all store items received within 48 hours. Additionally, Section 37 Part IX of the FAI for Secondary Schools, Colleges and Educational Units requires that all store items should be taken on charge before issue for use.

501. Contrary to the regulations, Takoradi Senior High School bought items valued at GH¢9,795.00 and used them without recording them in the store records.

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502. By glossing over the regulations, the school could promote diversion of store items or misappropriation. We, therefore, recommended that management should provide evidence of receipt and usage of the items or the officers who authorised and paid for the store items should be made to refund the cost of the items to chest.

Failure to record fuel purchases in vehicle logbook – GH¢1,924.80 503. Section 64 Part IX of FAI and Regulation 1604 of Store Regulations, 1984 require that fuel, oil and lubricants purchased should be entered in vehicle log books.

504. We noted, on the contrary, that Takoradi Senior High School purchased fuel costing GH¢1,924.80 without entering them in the vehicle log books. We could not, therefore, authenticate the fuel purchases. The anomaly was attributed to management’s failure to monitor the transactions to ensure that the fuel was recorded in the vehicle log books by the drivers. We recommended that management should show evidence of delivery and utilisation of the fuel or refund the cost involved to chest.

Uncompetitive procurement – GH¢426,183.45 505. Section 43(1) of the Public Procurement Act 2003 (Act 663) requires a procurement entity to request for alternative quotations from as many suppliers as practicable, but from at least three different sources.

506. We noted, however, that seven Institutions purchased store items worth GH¢426,183.11 without obtaining the three minimum price quotations from the suppliers. The details are as follows:

125 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

Name of Institution Amount (GH¢) 1. Takoradi Technical Institute 96,798.34 2. Dadieso Senior High School 47,423.75 3. Twin City Special School 28,460.00 4. Takoradi Senior High School 100,335.00 5. Senior High School 1,456.36 6. Sekondi School for the Deaf 22,210.00 7. Sefwi Senior High School 129,500.50 Total 426,183.45

507. The absence of the three alternative price quotations would not ensure competitiveness and fair prices and the realization of value for money in the transactions. We recommended to management to comply with the procurement law to ensure transparency and value for money in the procurement transactions.

PAYROLL IRREGULARITIES

Outstanding salary advances – GH¢26,308.00 508. Section 104 of Part IV of the FAR states that “a head of department authorised to administer a class of advances shall ensure that advances are duly recovered in accordance with the regulations or agreements relating to them.”

509. On the contrary, 10 Institutions failed to collect outstanding salary advances of GH¢26,308.00 from their staff. The Institutions are listed below: Name of Institution Amount (GH¢) 1. Prestea Senior High/Technical School 2,190.00 2. Diabene Senior High School 1,538.00 3. Huni Valley Senior High School 610.00 4. Baidoo Bonso Senior High/Technical School 7,078.00 5. Adiembra Senior High School 820.00 6. College of Education 1,209.00 7. Dadieso Senior High School 3,900.00 8. Benso Senior High School 3,200.00 9. Fiaseman Senior High School 1,180.00 10. Tarkwa Senior High School 4,583.00 Total 26,308.00

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510. The lapse was due to management’s failure to ensure timely recovery of the advances; a situation which could deprive other staff members of the use of the facility.

511. We urged the management of the Institutions to adopt the necessary measures, including source deductions from the salaries of defaulters, to recover the outstanding advances.

Failure to deduct rent from staff salaries – GH¢13,681.44 512. We noted that two Institutions failed to deduct rent totalling GH¢13,681.44 from the salaries of staff who are occupying accommodation provided by the government. The details are as follows: Name of Institution Amount (GH¢) 1. Prestea Senior High Technical School 180.00 2. Huni Valley Senior High School 13,501.44 Total 13,681.44

513. We traced the lapse to management’s failure to ensure that staff accommodated by the Institutions paid the required rent to government by ensuring that inputs were forwarded to the Controller and Accountant General for the rent deductions to be made at source.

514. The uncollected rent could stifle government’s efforts at maintaining the buildings. We, therefore, recommended that the management of the Institutions should recover the total rent arrears of GH¢13,681.44 from the defaulting staff.

127 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the financial year ended 31 December, 2010

TAX IRREGUALRITIES

Non-deduction of withholding tax – GH¢1,387.27 515. Our audit disclosed that Tarkwa Senior High School failed to deduct the statutory 5% withholding tax amounting to GH¢1,387.27 from payments made to providers of goods and services, in contravention of Section 84(2) of the Internal Revenue Act, 2000 (Act 592). We recommended that the management of the school should ensure strict adherence to the provisions of the tax laws.

Abandoned vehicle 516. We noted that a vehicle (Nissan Trade) number GV 5086 C belonging to Prestea Senior High/Technical School had been parked and abandoned on the school compound at the mercy of the weather. Management attributed the cause to lack of funds to purchase a new engine to replace the old one.

517. We recommended to management to repair the vehicle as soon as possible or seek approval from the Ghana Education Service for its disposal by sale to prevent further deterioration.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 128 financial year ended 31 December 2010

APPENDIX 'A' AUDITOR-GENERAL'S REPORT ON PRE-UNIVERSITY EDUCTIONAL INSTITUTIONS NATIONAL SUMMARY OF IRREGULARITIES - 2010 BRONG GT. UPPER UPPER TYPE OF IRREGULARITY ASHANTI CENTRAL EASTERN NORTHERN VOLTA WESTERN TOTAL AHAFO ACCRA EAST WEST No. OF CASH MANAGEMENT INSTITUTIONS GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ GH¢ IRREGULARITIES Unsupported Payments 238,470.41 192,899.46 137,015.45 564,155.73 34,482.00 22,787.85 7,393.00 408,657.64 42,872.20 1,648,733.74 57 Payment Without Work Certificate 35,968.50 7,777.50 16,457.40 12,842.00 6,174.00 36,818.81 116,038.21 10 Unpresented Payment Vouchers 57,264.73 23,501.66 299,284.86 380,051.25 7 Unapproved Payments 11,000.00 11,000.00 1 Unpresented Receipt Books 8,977.78 8,977.78 1 Misappropriation 14,695.00 4,770.00 28,958.00 1,077.34 1,545.70 51,046.04 10 Misapplication Of Funds 96,228.30 10,710.00 106,938.30 3 Unretired Imprest 11,732.95 1,421.00 21,785.90 34,939.85 7 Huge Cash Transactions 161,432.15 15,386.00 176,818.15 4 Direct Disbursement Of Revenue 254,222.66 17,436.68 271,659.34 2 Overpayment Not Recovered 69,734.00 69,734.00 2 Unreceipted payment vouchers 58,363.13 104,062.35 12,208.00 174,633.48 6 Sub-Total 511,990.07 200,676.96 456,677.90 1,124,985.74 91,934.02 22,787.85 111,455.35 430,443.54 19,927.70 79,691.01 3,050,570.14 PROCUREMENT IRREGULARITIES Uncompetitive Procurement 518,064.53 122,690.60 528,373.98 483,176.69 91,503.00 90,935.79 10,208.50 113,490.54 426,183.45 2,384,627.08 46 Prepaid Goods Not Supplied 3,500.00 1,000.00 37,032.00 45,865.73 87,397.73 4 Unrecorded Stores 115,656.28 44,181.92 140,382.04 22,315.00 6,964.05 51,745.26 28,538.04 9,795.00 419,577.59 32 Unaccounted Fuel 2,598.00 13,271.70 1,823.00 4,061.08 2,532.43 1,924.80 26,211.01 9 Abuse Of Threshold 35,192.00 86,736.41 121,928.41 2 Sub-Total 637,220.81 204,662.52 542,645.68 660,590.73 113,818.00 97,899.84 63,776.76 32,599.12 248,625.11 437,903.25 3,039,741.82 STORES IRREGULARITIES Inventory Not Recorded 26,800.00 26,800.00 1 Misappropriation Of Store Items 32,902.00 32,902.00 1 Issue Of Store Without Authorisation 11,487.00 11,487.00 1 Sub-Total 26,800.00 - 32,902.00 - 11,487.00 - - - - - 71,189.00

PAYROLL IRREGULARITIES Unearned Salaries 4,267.03 124,063.60 66,131.23 6,433.60 3,939.14 33,778.37 238,612.97 37 Overdue Salary Advance 1,731.42 26,759.04 3,257.00 4,570.00 20,543.91 26,308.00 83,169.37 27 Unrecoverd Rents From Staff Salary 7,372.00 13,681.44 21,053.44 5 Sub-Total 11,639.03 1,731.42 124,063.60 92,890.27 3,257.00 6,433.60 8,509.14 - 54,322.28 39,989.44 342,835.78

TAX IRREGULARITIES Non-Deduction Of Withholding Tax 12,307.68 4,277.93 8,057.79 15,215.43 612.00 1,649.98 1,022.05 2,236.62 1,387.27 46,766.75 28 Non-Remittance Of Tax 10,769.08 5,913.37 22,168.86 2,102.21 6,664.22 1,753.70 9,928.87 59,300.31 16 Evasion of VAT 22,736.57 1,543.25 16,132.85 3,940.50 6,786.28 22,859.65 73,999.10 18 Penalty For Non-Deduction Of Tax 13,980.96 13,980.96 2 Failure To Obtain Vat Invoices 1,409.46 1,409.46 4 Sub-Total 59,794.29 11,734.55 24,190.64 41,324.79 612.00 3,752.19 14,472.55 5,399.78 32,788.52 1,387.27 195,456.58

Grand-Total 1,247,444.20 418,805.45 1,180,479.82 1,919,791.53 221,108.02 130,873.48 198,213.80 468,442.44 355,663.61 558,970.97 6,699,793.32 APPENDIX B1

ASHANTI REGION SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS - 2010 STORES PAYROLL CASH MANAGEMENT IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRREGULARITIES IRREGULARITY IRREGULARITIES

PENALTY FOR No. NAME OF INSTITUTION PAYMENT UNPRESENTED NON-DEDUCTION UNSUPPORTED WITHHOUT UNAPPROVE MISAPPROP. UNRECEIPTED MISAPPLICATION UNCOMPETITIVE UNSUPPLIED UNRECORDED INVENTORY NOT UNRECOVERED UNEARNED NON VAT NON DEDUCTION NON REMITTANCE PAYMENT OF PAYMENTS WORK D PAYMENTS OF FUNDS PAYMENT OF FUNDS BIDDING STORES STORES RECORDED RENT SALARIES ENTITIES OF TAX OF TAX VOUCHERS WITHHOLDING CERTIFICATE TAX

1 OFOASE SENIOR HIGH/TECH SCH. 237.50

2 EFFIDUASE SNR. HIGH COMM. SCH. 5,350.26

3 OWERRIMAN SENIOR HIGH SCH. 10,585.50 14,695.00 16,393.00 9,096.00 5,800.00 1,128.54 490.00

3 OWERRIMAN SENIOR HIGH SCH. 21,157.30

4 JUABENG SENIOR HIGH SCHOOL 30,219.50

5 KUMASI GIRLS SENIOR HIGH SCH. 12,250.00 16,270.07

6 EJISUMAN SENIOR HIGH SCHOOL 36,480.00

7 ST.MONICA'S TRAINING COLLEGE 5,381.00

8 EJURAMAN SENIOR HIGH SCHOOL 41,794.50 35,978.50 3,375.02

9 JACOBU SENIOR HIGH SCHOOL 26,716.00

10 BODWESANGO SENIOR HIGH SCH. 7,019.80 94,868.76 13,145.00 1,973.92

11 JACHIE PRAMSO SENIOR HIGH SCH. 26,355.00 58,678.00

12 MABANG SENIOR HIGH/TECHSCH. 35,406.40 87,233.50

13 MANKRANSO SN HIGH/TECH.SCH. 3,264.73 22,956.73

14 NKAWIE SENIOR HIGH/TECH. SCH. 15,000.00

15 NSUTAMAN SENIOR HIGH SCHOOL 17,938.50 35,968.50 211,196.33 39,221.00 5,409.45

16 BOSOME FREHO SENIOR HIGH SCH. 3,142.85

17 ADANWOMASE SNR. HIGH SCHOOL 54,000.00

18 JEPA SENIOR HIGH SCHOOL 6,883.00

19 ANTOA SENIOR HIGH SCHOOL

20 MANPONG TECH COLLEGE OF EDU. 21,068.00

21 KNUST SENIOR HIGH SCHOOL 58,623.44 6,742.00 6,466.50

22 OSEI TUTU SNR. HIGH SCH.,KUMASI 1,571.00 12,059.00

23 ST.LOUIS SNR. HIGH SCHOOL 12,036.08

24 SDA SNR. HIGH SCHOOL,KUMASI 8,175.00

25 SERWAAH NYARKO GIRLS' SHS 1,921.96

26 ASANTEMAN SENIOR HIGH SCH. 1,761.10

27 KOFI AGYEI SENIOR HIGH/TECH 11,000.00 21,893.10 26,800.00 T.I.AHMED GIRLS SNR HIGH 28 3,500.00 SCH.,ASOKORE 29 KUMASI SENIOR HIGH SCHOOL 1,796.00

30 EJISU SENIOR HIGH/TECNICAL SCH. 4,267.03 3,893.50

31 BONWIRE SNR HIGH/TECH SCH. 6,385.58 YAA ASANTEWAA GIRLS SNR HIGH 32 SCH. 33 AGOGO STATE SENIOR HIGH SCH.

34 TWENEBOA KODUA SNR HIGH SCH. 420.75

35 OPOKU WARE SENIOR HIGH SCH. 4,005.00

TOTAL 238,470.41 35,968.50 57,264.73 11,000.00 14,695.00 58,363.13 96,228.30 518,064.53 3,500.00 115,656.28 26,800.00 7,372.00 4,267.03 22,736.57 12,307.68 13,980.96 10,769.08 No. OF INSTITUTIONS 14 1 2 2 1 2 2 7 1 9 1 3 1 2 5 2 3 APPENDIX B2 BRONG AHAFO SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS 2010

CASH MANAGEMENT PAYROLL PROCUREMENT IRREGULARITIES TAX IRREGULARITIES IRREGULARITY IRREGULARITY

No. NAME OF INSTITUTION NON NON- PAYMENT UNSUPPORTED DEDUCTION REMITTANCE WITHHOUT UNCOMPETITVE UNRECORDED UNACCOUNTED ABUSE OF OVERDUE SALARY NON-VAT PAYMENT OF OF WORK BIDDING STORES FUEL THRESHOLD ADVANCE ENTITIES VOUCHERS WITHOLDING WITHHOLDING CERTIFICATE TAX TAX

1 SUNYANI SENIOR HIGH SCHOOL 87,389.00 4,249.50 1,731.42

2 BIADAN METHODIST SNR HIGH SCH. 32,851.86 30,728.00 1937.26

3 BOAKYE TROMO SNR HIGH SCH. 20,320.24

4 SERWAA KESSE SENIOR HIGH SCH. 62,155.00 3,528.00 71,642.36 37,705.42 2,598.00 1,543.25 2,340.67

5 JINIJINI SENIOR HIGH SCHOOL 10,503.60 5,183.50 5,913.37

6 ACHIRENSUA SENIOR HIGH SCHOOL 1,293.00

7 OLA GIRLS SENIOR HIGH SCHOOL 35,192.00

TOTAL 192,899.46 7,777.50 122,690.60 44,181.92 2,598.00 35,192.00 1,731.42 1,543.25 4,277.93 5,913.37

No. OF INSTITUTIONS 4 2 3 3 1 1 1 1 2 1 APPENDIX B3 CENTRAL REGION SUMMARY OF IREGULARITIES PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS - 2010

PAYROLL STORE CASH MANAGEMENT IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRREGULARITIES IRREGULARITY IRREGULARITY

No. NAME OF INSTITUTION PAYMENT UNSUPPORTED DIRECT WITHHOUT UNPRESENTED UNPRESENTED UNRETIRED UNSUPPLIED MISAPPROPRIATION NON VAT NON-DEDUCTION OF PAYMENT MISAPPROPRIATION DISBURSEMENT UNEARNED SALARIES UNCOMPETITIVE UNACCOUNTE WORK PAYMENT RECEIPT IMPREST STORES OF STORE ITEMS ENTITIES WITHOLDING TAX VOUCHER OF REVENUE BIDDING D FUEL CERTIFICATE VOUCHERS BOOKS

1 SWEDRU SENIOR HIGH SCHOOL 74,980.20 57,796.75 32,902.00 5,049.98

2 ODOBEN SENIOR HIGH SCHOOL 10,194.40

3 SWEDRU SCHOOL OF BUSINESS 5,690.65 1,944.75

4 NYANKOMASI AHENKRO S.H.S

5 BREAMAN ASIKUMA SENIOR HIGH SCHOOL 4,814.20 9,479.00 10,776.50

6 NSABA PRESBY SENIOR HIGH SCHOOL 16,457.50 16,758.01

7 KWANYAKO SENIOR HIGH SCHOOL

8 GHANA NATIONAL SCHOOL 30,569.15 1,975.05

9 ST. AUGUSTINE'S COLLEGE 6,743.65 182,537.45 8,511.70 6,276.14

10 CAPE COAST SCHOOL FOR THE DEAF 4,820.00

11 PAMFOKROM VOCATIONAL INSTITUTE 254,222.66 6,042.30 18,602.52 1,063.06

12 GOMOA SENIOR HIGH SCHOOL

NVTI -GOMOA ADAA 8,977.78 166,150.28

13 BOA AMPONSEM SENIOR HIGH SCHOOL 2,700.00 33,031.29

14 DUNKWA SENIOR HIGH TECHNICAL SCHOOL 2,627.69

15 EFFUTU SENIOR HIGH TECHNICAL SCHOOL 6,854.90 39,352.00 5,450.42

KOMENDA COLLEGE OF EDUCATION 10,951.87 16

EDINAMAN SENIOR HIGH SCHOOL 58,771.00 17

SENYA SENIOR HIGH SCHOOL 1,546.00 18

MFANTSIPIM SENIOR HIGH SCHOOL 8,170.00 885.24 19

CAPE COAST TECHNICAL INSTITUTE 6,978.40 1,000.00 4,760.00 20

AGGREY MEMORIAL SENIOR HIGH SCHOOL 18,832.11 21

OGUAA SENIOR HIGH TECHNICAL SCHOOL 2,070.00 13,516.58 22

OLA COLLEGE OF EDUCATION 19,646.64 23 TOTAL 137,015.45 16,457.40 23,501.66 8,977.78 4,770.00 254,222.66 11,732.95 124,063.60 528,373.98 1,000.00 13,271.70 32,902.00 16,132.85 8,057.79

No. OF INSTITUTIONS 5 2 2 1 2 1 2 8 8 1 2 1 5 3 APPENDIX B4 EASTERN REGION SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS -2010

PAYROLL CASH MANAGEMENT IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRREGULARITIES IRREGULARITIES

No. NAME OF INSTITUTION UNSUPPORTED UNPRESENTED OVERDUE NON NON MISAPPROPRIATIO UNRETIRED OVERPAYMENT UNCOMPETITIV UNSUPPLIED UNRECORDED UNEARNED NON VAT PAYMENT PAYMENT HUGE CASH SALARY DEDUCTION REMITTANCE N OF FUNDS IMPREST NOT RECOVERED E BIDDING STORES STORES SALARIES ENTITIES VOUCHERS VOUCHERS ADVANCE OF TAX OF TAX

1 GHANA SENIOR HIGH SCHOOL,KOFORIDUA 294,324.44 50,000.00 4,648.76 2 OYOKO METHODIST SENIOR HIGH SCHOOL-OYOKO 47,856.00 2,400.00 3 PRESBY SENIOR HIGH SCHOOL, SUHUM 52,874.25 32,465.62 4 ISLAMIC GIRLS SENIOR HIGH SCHOOL, SUHUM 1,452.00 2,796.90 199.70 5 ST.MARTINS SENIOR HIGH SCHOOL,NSAWAM 968.00 3,042.38 6 ST.STEPHEN'S PRESBY SENIOR HIGH SCHOOL,ASIAKWA 3,983.00 7 YILO KROBO SENIOR HIGH/TECHNICAL SCHOOL-SOMANYA 457.95 987.78 8 APEGUSO SENIOR HIGH SCHOOL,APEGUSO 3,713.57 506.32 9 PRESBY SENIOR HIGH SCHOOL,MAMPONG 7,147.50 3,978.42 1,300.00 5,583.41 10 ABURI GIRLS SENIOR HIGH SCHOOL, ABURI 5,188.80 17,069.22 11 MANGOASE SENIOR HIGH SCHOOL, MANGOASE 17,155.43 19,044.90 12 OKUAPEMAN SENIOR HIGH SCHOOL, AKROPONG 6,895.74 13 NIFA SENIOR HIGH SCHOOL,ADUKROM 790.03 14 H'MOUNT SINAI SENIOR HIGH SCHOOL 4,540.68 15 POPE JOHN'S SENIOR HIGH SCHOOL- K'DUA 5,400.00 16 NEW JUABEN SENIOR HIGH SCHOOL-K'DUA 987.12 17 ST.PETER'S SENIOR HIGH SCHOOL- NKWATIA 19,155.00 10,000.00 19,734.00 20,126.00 37,032.00 1,948.63 2,673.45 6497.00 4,439.00 18 ST.DOMINIC'S SENIOR HIGH SCHOOL 2,824.24 19 NKWATIA PRESBY SENIOR/COMM. HIGH SCHOOL 5,199.46 20 ASAMANKESE SENIOR HIGH SCHOOL-ASAMANKESE 18,958.00 621.00 2,152.04 21 ST.ROSES SENIOR HIGH SCHOOL 800.00 6,896.77 22 SALVATION ARMY SENIOR HIGH SCHOOL- AKIM WENCHI 4,696.00 23 ASUOM SENIOR HIGH SCHOOL-ASUOM 7,040.00

24 ODA SENIOR HIGH SCHOOL- AKIM ODA 18,849.03 63,824.00 2,116.62 25 AKIM SWEDRU SENIOR HIGH SCHOOL -AKIM 6,111.00 7,200.00 26 AYIREBI SENIOR HIGH SCHOOL 37,339.33 43,782.00 1,551.00 27 NEW ABIREM SENIOR HIGH SCHOOL 24,650.00

28 ST.MICHAEL SENIOR HIGH SCHOOL 4,189.00 29 PRESBY SENIOR HIGH/TECHNICAL SCHOOL,K-COALTAR 26,792.45 30 NSUTAM SENIOR HIGH/TECHNICAL SCHOOL,NEW NSUTAM 809.10 1065.46 1,285.00 31 AKRO SENIOR HIGH TECHNICAL SCHOOL,AKRO 1,120.99

32 PRESBY SENIOR HIGH/TECHNICAL SCHOOL,ABURI 38,346.09 4,610.00 1,451.32 33 PRESBY SENIOR HIGH/TECHNICAL,LARTEH 92,219.63 982.00 53,278.85 36,947.70 2,300.00 1,081.25 2,455.51 34 ADUKROM SENIOR HIGH/TECHNICAL SCHOOL,ADUKROM 69,997.20 75,921.43 35 ST.FRANCIS SENIOR HIGH/TECHNICAL SCHOOL 103,966.82 186,636.74 3,500.00 1,220.00 4,477.29

36 ATTAFUAH SENIOR HIGH TECHNICAL SCHOOL 27,500.00 37 PRESBY WOMEN'S COLLEGE OF EDUCATION-ABURI 127,060.78 27,883.67 23,024.60 10,144.83 3,928.65 38 PRESBY COLLEGE OF EDUCATION,AKROPONG 9,645.51 39 KOFORIDUA TECHNICAL INSTITUTE- K'DUA 1,976.17 TOTAL 564,155.73 299,284.86 28,958.00 1,421.00 69,734.00 161,432.15 483,176.69 37,032.00 140,382.04 26,759.04 66,131.23 3,940.50 15,215.43 22,168.86 NO OF INSTITUTIONS 16 3 2 2 2 3 8 1 10 8 17 3 7 6 APPENDIX B5 GREATER ACCRA SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS - 2010

PAYROLL PROCUREMENT STORE TAX CASH MANAGEMENT IRREGULARITIES IRREGULARITY IRREGULARITIES IRREGULARITY IRREGULARITY

No. NAME OF INSTITUTION PAYMENT NON- UNSUPPORTED DIRECT OVERDUE UN- ISSUE OF STORE WITHHOUT MISAPPLICATION UNRECORDED DEDUCTION OF PAYMENT MISAPPROPRIATION DISBURSEMENT HUGE CASH SALARY COMPETITIVE WITHOUT WORK OF FUNDS STORES WITHHOLDING VOUCHERS OF REVENUE ADVANCE BIDDING AUTHORISATION CERTIFICATE TAX

1 ADA TECHNICAL INSTITUTE 22,005.00 12,842.00 1,077.34 15,386.00 3,257.00 85,861.00 20362.00

2 PRAMPRAM WOMEN VOC. INST. 12,477.00 5,642.00 11,487.00 612.00

AFIENYA YOUTH LEADERSHIP 3 10,710.00 1,953.00 INSTITUTE

4 ASHAIMAN SENIOR HIGH SCHOOL 17,436.68

TOTAL 34,482.00 12,842.00 1,077.34 10,710.00 17,436.68 15,386.00 3,257.00 91,503.00 22,315.00 11,487.00 612.00

No. OF INSTITUTIONS 2 1 1 1 1 1 1 2 2 1 1 APPENDIX B6 NORTHERN REGION SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS - 2010

CASH PAYROLL PROCUREMENT TAX IRREGULARITIES IRREGULARITY IRREGULARITY IRREGULARITIES

No. NAME OF INSTITUTION NON REMITTANCE UNSUPPORTED UNCOMPETIVE UNRECORDED NON DEDUCTION OF UNEARNED SALARIES OF WITHOLDING PAYMENT VOUCHERS BIDDING STORES WITHHOLDING TAX TAX

1 DAGBON STATE SENIOR HIGH TECH. SCH. 6,447.32

2 CHEREPONI SENIOR HIGH SCHOOL 4587.00 976.41 37,998.30 1,212.21

3 WULUGU SENIOR HIGH SCHOOL 4157.35 36,983.26 377.27

4 KUMBUNGU SENIOR HIGH SCHOOL 7,019.05 6,964.05

5 TOLON SENIOR HIGH SCHOOL 1148.00 2,487.86

6 GAMBAGA GIRLS SENIOR HIGH SCHOOL 12895.50

7 NAKPANDURU SENIOR HIGH SCHOOL 1,272.71

8 WALEWALE SENIOR HIGH TECHNICAL SCH. 890.00

9 SALAGA SENIOR HIGH SCHOOL 2,406.33

10 T.I AHMADIYYA SENIOR HIGH SCHOOL 3,050.86

TOTAL 22,787.85 6,433.60 90,935.79 6,964.05 1,649.98 2,102.21

No. OF INSTITUTIONS 4 3 5 1 2 2 APPENDIX B7 UPPER EAST REGION SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS - 2010

CASH MANAGEMENT PAYROLL PROCUREMENT IRREGULARITIES TAX IRREGULARITIES IRREGULARITIES IRREGULARITIES

No. NAME OF INSTITUTION NON UNRECEIPTED OVERDUE NON UNSUPPORTED UNEARNED UNCOMPETITIVE UNRECORDED UNACCOUNTED NON-VAT DEDUCTION OF PAYMENT SALARY REMITTANCE PAYMENTS SALARIES BIDDING STORES FUEL ENTITIES WITHHOLDING VOUCHERS ADVANCES OF TAX TAX

1 SANDEMA SENIOR HIGH TECH. SCHOOL 5,241.90

2 SANDEMA SENIOR HIGH SCHOOL 66,174.76 5,123.69

3 FUMBISI AGRIC SENIOR HIGH SCHOOL 32,645.69 567.58

4 BAWKU TECHNICAL INSTITUTE 4,350.00 1,308.90 3,723.00 956.05

5 ZEBILLA SENIOR HIGH TECH. SCHOOL 2,630.24 1,823.00 1,665.82

6 KUSANABA SENIOR HIGH SCHOOL 7,393.00 220.00 10,208.50 51,745.26 829.88 66.00 1,540.53

TOTAL 104,062.35 7,393.00 4,570.00 3,939.14 10,208.50 51,745.26 1,823.00 6,786.28 1,022.05 6,664.22

No. OF INSTITUTIONS 3 1 2 2 1 1 1 4 2 2 APPENDIX B8 UPPER WEST REGION SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS - 2010

CASH MANAGEMENT IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRREGULARITIES

No. NAME OF INSTITUTION NON-DEDUCTION UNSUPPORTED PAYMENT UNRETIRED UNRECORDED UNACCOUNTED FAILURE TO OBTAIN NON REMITTANCE OF WITHHOLDING VOUCHERS IMPREST STORES FUEL VAT INVOICES OF TAX TAX

1 WA SENIOR HIGH SCHOOL 131.79

2 LASSIA TUOLU SENIOR HIGH SCHOOL

3 T.I. AHMADIYYA SENIOR HIGH SCHOOL 10,842.90 8,289.25 382.2 367.31 462.85

4 ISLAMIC SENIOR HIGH SCHOOL 4,363.40 7,623.00 137.55 222.06

5 QUEEN OF PEACE SENIOR HIGH SCHOOL 757.92

6 DAFFIAMA SENIOR HIGH SCHOOL 8,709.40 635.00 466.52 1,290.85

7 KANTON SENIOR HIGH SCHOOL 3,705.08

8 LAWRA SENIOR HIGH SCHOOL

9 ST.FRANCIS SENIOR HIGH SCHOOL

10 JIRAPA SENIOR HIGH SCHOOL

11 NANDOM SENIOR HIGH SCHOOL

12 KO SENIOR HIGH SCHOOL

13 ULLO SENIOR HIGH SCHOOL

14 PIINA SENIOR HIGH SCHOOL

15 N.J. AHMADIYYA COLLEGE OF EDUCATION 14,957.50 16,522.50

16 TUMU TRAINING COLLEGE

17 WA SENIOR HIGH TECHNICAL SCHOOL 356.00 EREMON SENIOR HIGH TECHNICAL 18 SCHOOL 19 TUMU SENIOR HIGH TECHNICAL SCHOOL 1,930.00 900.00 5,190.79

20 KALEO SENIOR HIGH TECHNICAL SCHOOL 353,794.16 6,800.00 569.33

21 WA TECHNICAL INSTITUTE 18,423.68 611.40

22 WA SCHOOL FOR THE BLIND

23 WA SCHOOL FOR THE DEAF

TOTAL 408,657.64 21,785.90 28,538.04 4,061.08 1,409.46 2,236.62 1,753.70

No. OF INSTITUTIONS 6 3 5 2 4 5 2 APPENDIX B9 VOLTA REGION SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS - 2010

PAYROLL CASH IRREGULARITIES PROCUREMENT IRREGULARITIES TAX IRREGULARITIES IRREGULARITIES

No. NAME OF INSTITUTION PAYMENT UNRECEIPTED OVERDUE NON WITHHOUT MISAPPROPRIATION OF UNEARNED UNCOMPETITIVE UNSUPPLIED UNACCOUNTED ABUSE OF NON-VAT PAYMENT SALARY REMITTANCE WORK FUNDS SALARIES BIDDING STORES FUEL THRESHOLD ENTITIES VOUCHERS ADVANCES OF TAX CERTIFICATE

1 KRACHI SENIOR HIGH SCHOOL 911.30 230.00 1,053.85

2 ANLO SENIOR HIGH SCHOOL 634.40

3 KETA SENIOR HIGH SCHOOL 11,000.00

4 KAJEBI SENIOR HIGH SCHOOL 1,844.00

5 NKONYA SENIOR HIGH SCHOOL 12,208.00 2,923.91 40,032.00

6 ANFOEGA SENIOR HIGH SCHOOL 4,546.00 86,736.41 KRACHI SENIOR HIGH TECHNICAL 7 1,193.44 34,075.30 4,343.05 SCHOOL 8 KETA SENIOR HIGH BUSINESS SCHOOL 13,613.78 15,659.70

9 BISHOP HERMAN COLLEGE 3,165.71

10 KPANDO TECHNICAL INSTITUTE 11,487.01

11 MAWUKO GIRLS SENIOR HIGH SCHOOL 3,264.58 45,865.73

12 OKADJAKROM SENIOR HIGH/TEC. SCH. 30,049.14

13 LEKLEBI SENIOR HIGH SCHOOL 9,334.10 2,856.90

14 ANLOGA ZION SENIOR HIGH SCHOOL 1,082.43 9,928.87

15 ALAVANYO SENIOR HIGH/TEC. SCHOOL 6,174.00 1,450.00

TOTAL 12,208.00 6,174.00 1,545.70 20,543.91 33,778.37 113,490.54 45,865.73 2,532.43 86,736.41 22,859.65 9,928.87

No. OF INSTITUTIONS 1 1 2 5 6 4 1 2 1 3 1 APPENDIX B10 WESTERN REGION SUMMARY OF IRREGULARITIES - PRE - UNIVERSITY EDUCATIONAL INSTITUTIONS - 2010 CASH MANAGEMENT PAYROLL TAX PROCUREMENT IRREGULARITIES IRREGULARITIES IRREGULARITIES IRREGULARITY

No. NAME OF INSTITUTION PAYMENT UNSUPPORTED OVERDUE NON-DEDUCTION WITHHOUT UNRECOVERED UNCOMPETITIVE UNRECORDED UNACCOUNTED PAYMENT SALARY OF WITHHOLDING WORK RENT BIDDING STORES FUEL VOUCHERS ADVANCE TAX CERTIFICATE

1 DIABENE SENIOR HIGH SCHOOL 1,538.00

2 ADJEMBRA SENIOR HIGH SCHOOL 1,398.00 820.00

3 TAKORADI TECHNICAL INSTITUTE 14,787.10 96,798.34

4 BAIDOO BONSOE SENIOR HIGH SCHOOL 7,078.00

5 PRESTEA SENIOR HIGH SCHOOL 2,190.00 180.00

6 ENCHI COLLEGE OF EDUCATION 1,209.00

7 DADIESO SENIOR HIGH SCHOOL 3,900.00 47,423.75

8 BENSO SENIOR HIGH SCHOOL 3,200.00

9 FIASEMAN SENIOR HIGH SCHOOL 1,180.00

10 TARKWA SENIOR HIGH SCHOOL 2,320.00 4,583.00 1,387.27

11 HUNI VALLEY SENIOR HIGH SCHOOL 6,024.95 610.00 13,501.44

12 ASANKRANGWA SENIOR HIGH SCHOOL 8,491.10 ASANKRANGWA SENIOR HIGH TECHNICAL 13 15,876.00 SCHOOL 14 TWIN CITY SPECIAL SCHOOL 28,460.00

15 TAKORADI SENIOR HIGH SCHOOL 100,335.00 9,795.00 1,924.80

16 SEFWI AKONTOMBRA SENIOR HIGH SCHOOL 1,456.36

17 SEKONDI SCHOOL FOR THE DEAF 22,210.00

18 SEFWI BEKWAI SENIOR HIGH SCHOOL 129,500.00

19 HALF ASSINI SENIOR HIGH SCHOOL 12,476.86

20 ANNOR ADJAYE SENIOR HIGH SCHOOL 18,317.00

TOTAL 42,872.20 36,818.81 26,308.00 13,681.44 426,183.45 9,795.00 1,924.80 1,387.27

No. OF INSTITUTIONS 5 3 10 2 7 1 1 1

APPENDIX ‘C1’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

ASHANTI REGION

No. Name of Institution Annual accounts Arrears submitted up to

1 Armed Forces Educational Unit 2008 2 years

2 Presbyterian Educational Unit 2006 4 years

3 Ahmadiyya Educational Unit 2010 -

4 Islamic Educational Unit 2009 -

5 Catholic Educational Unit 2003 7

6 Salvation Army Educational Unit 2010 -

7 Methodist Educational Unit 2004 6

8 S.D.A. Educational Unit 2010 -

9 A.M.E. Zion Educational Unit 2007 3

10 Anglican Educational Unit 2006 4

11 Esaase Senior High Technical 2010 - However the School 2009 and 2010 were belatedly submitted at a time when the 2010 notes had been sent to Head office

APPENDIX ‘C2’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

BRONG AHAFO REGION

No. Name of Institution Annual accounts Arrears submitted up to

1 Bomaa SHS 2009 1 2 Chiraa SHS 2004 6

3 Sankore SHS Newly absorb by GES -

4 SHS 2009 1

5 Mansem SHS 2009 1 6 Wamanafo SHS 2008 2

7 Asuogyaman SHS 2009 1

8 Yamfo Vocational Institution 2008 2 9 OLF Vocational Institution 2009 1

10 Anglican Educational Unit 2009 1 11 Police Educational Unit 2007 3

12 AME Educational Unit 2003 7

13 Catholic Educational Unit 2009 1 14 Ahmadiyya educational Unit 2009 1

15 Amantin SHS. 2004 6

APPENDIX ‘C3’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

CENTRAL REGION

Annual accounts Arrears submitted up to No. Name of Institution

1 Diaso Snr High School 2009 1

2 Mando Snr. High School 2009 1

3 Presby Educational Unit 2005 5

4 Methodist Educational Unit 2007 3

5 Catholic Educational Unit 2007 3

6 Anglican Educational Unit 2007 3

7 Islamic Educational Unit 2004 6

APPENDIX ‘C4’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

EASTERN REGION No Name of Institution Annual accounts Arrears submitted up to

1 St. Paul Technical Institute 2007 3 2 St. Stephen's Senior High School 2007 3 3 New Nsutam Senior High School 2009 1 4 Presby College of Education, Kibi 2007 3 5 Akroso Senior High School 2007 3 6 Technical Institute 2009 1 7 Kwahu Senior High School 2009 1 8 St. Fedelis Senior High School 2009 1 9 Amankwakrom Technical Institute 2009 1 10 S.D.A Senior High School – Koforidua New School 11 S.D.A Educational Unit 2009 1 12 Methodist Educational Unit 2005 5 13 African Faith Tabernacle Eductional Unit 2002 8

APPENDIX ‘C5’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

GREATER ACCRA

Annual accounts Arrears NO. Name of Institution submitted up to

1 Aquinas Secondary School 2006 4 year 2 Armed Forces Secondary/Technical School 2000 10 years 3 Ebenezer Secondary School 2007 3 years 4 Holy Trinity Secondary School 1999 11 years 5 Presbyterian Secondary School, La 2007 3 years 6 Presbyterian Secondary School, 2000 10 years 7 Islamic Educational Unit 2000 10 years 8 Odorgonno Secondary School 2009 1 year 9 St John’s Grammar Secondary School 2006 4 years 10 Salvation Army Educational Unit 2007 3 years 11 Presbyterian Educational Unit 2008 2 years 12 Anglican Educational Unit 1999 11 years 13 Sacred Heart Technical Institute 2008 2 years 14 GHanatta Secondary School 2007 3 years 15 Ngleshie Amanfro Secondary School 2008 2 years 16 Ashiaman Secondary School 2009 1 year 17 Ningo Secondary School 2001 9 years 18 Ada Secondary/Technical School, 2004 6 years 19 Chemu Secondary School 2007 3 years 20 Manhean Secondary/Technical School 2009 3 years 21 Our Lady of Mercy Secondary School 2009 1 year 22 Osudoku Secondary/Technical School 2007 3 years 23 Ada Training College 2004 6 years 24 Anglican Education Unit, Region 1999 11 years 25 Armed Forces Educational Unit 2009 1 year 26 Kaneshie Senior High Technical School 1999 11 years

APPENDIX ‘C6’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

NORTHERN REGION Annual accounts Arrears No. Name of Institution submitted up to 1 Savelugu Senior High 2009 1 year 2 Pong-Tamale Senior High 2009 1 year 3 Tolon Senior High 2009 1 year 4 Kumbungu Senior High 2009 1 year 5 Kpandai Senior High 2008 2 years 6 Senior High 2009 1 year 7 Wulensi Senior High 2008 2 year 8 Ghana Senior High – Tamale 2009 1 year 9 St. Charles Senior High 2008 2 years 10 Tamale Senior High 2009 1 year 11 Tamale Girls Senior High 2009 1 year 12 Kalpohin Senior High/Tech. 2009 1 year 13 Northern Business Senior High 2009 1 year 14 Senior High/Tech. 2009 1 year 15 Tuna Senior High/Techn. 2008 2 years 16 E.P. College of Education – Bimbilla 2009 1 year 17 Tamale College of Education 2009 1 year 18 Bagabaga College of Education 2008 2 years

19 Catholic Educational Unit 20 Anglican Educational Unit 21 A.M.E, Zion Educational Unit No Financial 22 Islamic Educational Unit Statements 23 Presbyterian Educational Unit were prepared 24 S.D.A. Educational Unit by these 25 E.P. Educational Unit institutions 26 Methodist Educational Unit 27 T.I. Ahmadiyya Educational Unit

APPENDIX ‘C7’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

UPPER EAST REGION

No. Name of Institution Annual accounts Arrears submitted up to

1 O.L.L. Snr. High/Tech. 2007 3

2 Sandema Snr. High 2009 1

3 Fumbisi Agric. Snr. High. 2009 1

4 Bolga Tech. Institute 2009 1

5 Zamse Snr. High/Tech. 2009 1

6 Kongo Snr. High. 2007 3

7 Bawku Snr. High. 2007 3

8 Gbewaa Training College 2007 3

9 Tempane Snr. High 2007 3

10 Kusanaba Snr. High 2007 3

11 Catholic Educational Unit 2006 4

12 Islamic Educational Unit 2006 4

13 Anglican Educational Unit 2005 5

14 I.T Ahmadiyya Educational Unit 2005 5

15 Methodist Educational Unit 2006 4

16 Presbyterian Educational Unit 2006 4

APPENDIX ‘C8’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

UPPER WEST REGION

No. Name of Institution Annual accounts Arrears submitted up to

1 Ullo Senior High School 2009 1 year

2 Catholic Educational Unit 2008 1 year

3 Islamic Educational Unit 2008 1 year

4 T.I Ahmadiyya Educational Unit 2008 1 year

5 Methodist Educational Unit 2008 1 year

APPENDIX ‘C9’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

VOLTA REGION No. Name of Institution Annual accounts Arrears submitted up to 1 Senior High 2009 1 year 2 Ntruboman Senior High 2004 6 years 3 Senior High 2003 7 years 4 Asukwakwa Senior High Technical 2003 7 years 5 Peki College of Education 2009 1 year 6 Battor Senior High Sch. – Battor 2007 3 years 7 Dafor Secondary/Technical High Sch.- Juapong 2007 3 years 8 College of Educational, Jasikan 2004 6 years 9 Worawora Snr High School 2009 1 year 10 Awudome Secondary School 2009 1 years 11 Training College - Dambai 2000 10 years 12 Oti Senior High/Technical School - Dambai 2000 10 years 13 Kpedze Secondary School 2009 1 year 14 Akome Secondary School 2003 7 years 15 Dzolo Secondary School 2003 7 years 16 E.P. College of Education 2009 1 year 17 Avatime Secondary School 2003 7 years 18 Taviefe Senior High School 2009 1 year 19 Comboni Voc./Technical Sch.– 2000 10 years 20 Senior High School 2007 3 years 21 Methodist Educational Unit 2009 1 year 22 Presbyterian Educational Unit 2009 1 year 23 Garrison Educational Unit 2000 10 years 24 Catholic Educational Unit 2009 1 year 25 Salvation Educational Unit 2009 1 year 26 Anglican Educational Unit 2009 1 year 27 E.P. Educational Unit 2009 1 year 28 S.D.A. Educational Unit 2009 1 year 29 Islamic Educational Unit 2000 10 years 30 A.M.E. Zion Educational Unit 2009 1 year 31 Bueman SHS 2004 6 years 32 Baglo SHS 2004 6 years 33 Abutia SHS 2006 4 years 34 Likpe SHS 2007 3 years 35 Leklebi SHS 2008 2 years

APPENDIX ‘C10’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

WESTERN REGION Annual accounts No. Name of Institution Arrears submitted up to 1 Debiso Essam Snr. High School 1997 13 Years 2 Fijai Snr. High School 2009 1 Year 3 Huni Valley Snr. High School 2008 2 Years 4 Nkroful Agric. Snr. High School 2008 2 Years 5 Nsein Snr. High School 2009 1 Year 6 Sefwi Wiawso Snr. High School 1997 13 Years 7 Takoradi Snr. High School 2009 1 Year 8 Asawinso Snr. High/ Tech. School 2007 3 Years 9 Benso Snr. High/ Tech. School 2007 3 Years 10 Snr. High/ Tech. School 2008 2 Years 11 Diabene Snr. High/ Tech. School 2008 2 Years 12 Essiama Snr. High/ Tech. School 2009 1 Year 13 Snr. High/ Tech. School 2007 3 Years 14 Sefwi Wiawso Snr. High/ Tech. 2009 1 Year School 15 Kikam Technical Institute 2009 1 Year 16 A.M.E. Zion Educational Unit 2003 7 Years 17 Catholic Educational Unit 2003 7 Years 18 Presbyterian Educational Unit 2002 8 Years 19 Methodist Educational Unit 2003 7 Years 20 Anglican Educational Unit 2002 8 Years 21 Islamic Educational Unit 2003 7 Years 22 T.I. Ahmadiyya Educational Unit 2001 9 Years 23 S.D.A. Educational Unit 2001 9 Years 24 Garrison Educational Unit 2000 10 Years

APPENDIX 'D1' SCHEDULE OF DEBTORS ASHANTI REGION

STAFF STUDENT OTHER NO INSTITUTIONS DEBTORS DEBTORS DEBTORS GH¢ GH¢ GH¢ 1 Konongo Odumasi Snr. High Sch. 350.00 5,321.02 19,180.29 2 Yaa Asantewaa Girl’s Snr. High Sch. 6,346.95 1,400.00 3 Agogo Presby Training College 5,700.00 3,325.95 4 Snr. High Sch. 24,716.77 5 Foase Snr. High/Tech. Sch. 879.04 6 Agogo State Snr. High Sch. 1,289.00 54,943.78 10,303.03 7 Armed Forces Snr. High/Tech. Sch. 2,275.83 8 Toase Senior High Sch. 1,542.00 17,616.65 9 Akrofuom Snr. High/Tech. Sch. 11,671.74 9,458.50 10 Asare Bediako Snr. High/Tech. Sch. 18,321.83 11 Kofi Agyei Snr. High/Tech. Sch. 900.00 17,570.72 12 Mampong Tech. Teachers Trg. College 300.00 13 Namong Snr. High/Tech. Sch. 880.00 15,293.32 14 Christ The King Snr. High Tech. Sch. 139.88 15 Training College 1,688.20 16 Mansoman Snr. High Sch. 3,495.51 17 T.I. Ahmadiyya Snr. High Sch. Asokore 11,846.48 4,880.00 18 Anglican Snr. High Sch. 21,349.86 74,588.59 19 Dompoase Snr. High Sch. 964.00 18,681.19 20 Nsutaman Cath. Snr. High Sch. 1,820.00 36,776.40 11,000.00 21 T.I. Ahmadiyya Snr. High Sch. 884.00 39,736.78 22 Effiduase Snr. High Comm. Sch. 1,220.00 75,163.27 23 Aduman Snr High School 13,280.00 5,902.05 3,099.60 24 Antoa Senior High Sch. 20.00 2,310.50 6,324.58 25 Tweneboa Kodua Snr. High Sch. 42,180.86 26 Collins Snr High Sch. 550.00 8,895.72 4,210.04 27 S. D.A. Snr. High Sch. Bekwai 2,883.43 28,385.08 28 Beposo Snr. High Techn. Sch. 1,372.47 29 Adu Gyamfi Senior High Sch. 2,826.00 5,500.00 30 Simms Snr. High Comm School 1,330.00 2,630.50 31 St. Joseph’s Sem Snr. High Sch. 288.17 32 Agona Snr. High Techn. Sch. 4,640.00 5,694.75 33 Obuasi Snr. High Techn.Sch 10,993.55 178,465.42 61,488.21 34 Prempeh Snr. High Sch. 505.00 37,557.23 35 Kumasi Snr. High Tech. Sch 1,000.00 11,306.80 3,867.43 36 Asanteman Senior High School 190.00 8,508.18 37 T.I. Ahmadiyya Senior High School 850.00 27,061.20 46,104.24 38 Kumasi Girls Senior High School 1,391.35 39 Opoku Ware Senior High School 25,903.58 53,266.39 40 Knust Senior High School 803.00 41 Juaben Senior High School 26,929.89 42 Owerriman Senior High/Tech. School 3,136.00 22,746.29 43 Akrokerri College Of Education 1,216.00 44 Bosome Freho Senior High School 363.80 APPENDIX 'D1' Contd. SCHEDULE OF DEBTORS ASHANTI REGION STAFF STUDENT OTHER NO INSTITUTIONS DEBTORS DEBTORS DEBTORS GH¢ GH¢ GH¢ 45 Oppong Memorial Senior High School 750.00 2,806.58 30.55 46 Presby Senior High School-Bompata 600.00 9,678.71 47 Wesley Girls Senior High School 8,413.08 48 Kumasi Technical Institute 1,467.00 10,417.04 49 Achinakrom Senior High School 1,420.00 50 St. Louis Senior High School- Kumasi 4,292.99 24,292.07 51 Ejisuman Senior High School 3,226.17 80,532.50 52 Kumasi Senior High School 800.00 41,034.11 57,912.50 53 Garden City Special School 54 Kumasi Academy 20,289.94 11,930.56 55 Ejisu Senior High/Tech. School 1,080.80 56 Esaase Snr. High/Tech School 57 Osei Kyeretwie Senior High School 1,364.81 58 Adventist Senior High School-Kumasi 14,375.20 59 St. Monica’s Training College-Mampong 1,025.00 8,256.46 60 Ejuraman Senior High School 6,880.72 61 Catholic Senior High School 2,956.00 23,744.03 62 Mpasatia Senior High/Tech. School 1,960.00 30,903.70 63 Nkawie Senior High/Tech School 7,102.00 21,680.65 728.00 64 Jacobu Senior High School 3,484.68 65 Dwamena Akenten Senior High School 2,076.00 19,974.24 66 Bodwesango Senior High School 42.80 7,975.04 1,727.75 67 St. Jerome Senior High School 650.00 10,459.42 616.66 68 Akomadan Senior High School 1,449.00 25,075.00 69 Jachie Pramso Senior High School 11,545.00 50,143.49 70 Osei Tutu Senior High School 40.00 5,772.00 25,526.15 71 Senior High School 7,554.63 72 Amaniampong Senior High School 1,601.00 34,258.67 73 St. Monica Senior High School 4,077.20 74 Okomfo Anokye Senior High School 35,986.91 500.00 75 Bonwire Senior High School 753.00 21,341.25 76 Ashanti Sch. For The Deaf 417.00 77 Mabang Senior High/Tech. School 700.00 14,054.93 78 Tepa Senior High/Tech. School 8,640.00 79 S.D.A. Senior High School-Agona 750.00 5,000.00 8,106.79 80 Wesley College 41,400.80 81 Mankranso Senior High/Tech. School 18,050.00 15,598.00 82 Adanwomase Senior High School 12,343.50 83 Manso Adubia Senior High/Tech. School 200.00 1,583.63 84 Gyaama Pensan Senior High/Tech. School 12,450.29 85 St. Louis Training College 69,099.80 400.00 86 Osei Tutu College, Tetrem 3,375.69 87 Afia Kobi Ampem Girls Senior High School 5,635.02 88 Sekyedumasi Senior High School 81,311.94 89 Dadease Agric Senior High School 42,579.66 240.00 90 Konadu Yiadom Senior High School 200.00 14,497.74 9,826.00 91 St. Joseph’s Senior High School- Ahwiren 7,700.00 17,241.70 92 Wesley Senior High School-Bekwai 1,921.02 93 Serwaah Nyarko Girls Senior High School 600.00 476.44 827.65 94 Barekese senoir High School 16,674.33 95 St. Hubert Seminary Senoir High Schook 7,006.73 96 Adventist Girls High School 2,718.51 1,636.00 TOTAL 121,069.78 1,567,561.18 609,011.16 APPENDIX 'D2' SCHEDULE OF DEBTORS BRONG AHAFO REGION

STAFF DEBTORS STUDENT DEBTORS OTHER DEBTORS NO Institution GH¢ GH¢ GH¢ 1 Sacred Heart SHS 1,950.00 19,548.52 - 2 Drobo SHS 5,400.00 29,388.92 - 3 OLP SHS 83.00 1,012.54 - 4 Presby SHS 5,904.00 26,098.31 - 5 St. Joseph Trg. Coll 3,030.00 - - 6 Bechem Sch. For the Deaf 50.00 - - 7 OLA Girls SHS 4,390.00 50,873.33 - 8 Achirensua SHS 2,752.00 12,284.18 18,616.46 9 Hwidiem SHS 800.00 9,879.22 - 10 Kintampo SHS 50.00 1,417.34 460.30 11 SHS 300.00 18,045.13 - 12 SHS 2,402.00 114,725.76 434.00 13 Amantin SHS 3,786.00 18,398.78 - 14 Prang SHS 4,818.40 15,807.06 - 15 Kwame Danso SHS 255.00 35,322.71 - 16 Kajaji SHS - 8,258.22 - 17 Yeji SHS 746.40 44,487.35 - 18 Nkrankwanta SHS 2,537.00 4,976.77 - 19 Dormaa SHS 5,673.27 125,342.17 - 20 Presby SHS Berekum 1,110.00 12,542.24 - 21 Jinijini SHS 2,950.00 37,145.71 - 22 Salvation Army SHS 4,089.00 4,696.74 - 23 Techiman SHS - 14,178.77 - 24 Tuobodom SHS - 3,938.66 - 25 Buoyem SHS - 122.22 - 26 Guakro Effa SHS - 5,022.60 - 27 Jema SHS - 8,485.42 - 28 Mim SHS 1,169.98 26,474.89 - 29 Ahafoman SHS 1,205.00 33,543.03 - 30 Kukuom SHS 2,790.00 40,978.81 7,455.87 31 Badu SHS - 3,615.99 300.00 32 Koase SHS - 1,018.54 - 33 Nkoranman SHS 4,163.55 2,398.12 370.00 34 Menji Agric SHS - 7,853.96 - 35 Sumaman SHS - 6,489.60 - 36 Goka SHS - 32,488.95 - 37 Nafana SHS - 33,260.30 - 38 Serwaa Kesse SHS 750.00 53,121.45 6,000.00 39 Notre Dame SHS 8,601.10 9,184.21 - 40 Boakye Tromo SHS - 26,201.56 4,478.03 41 Sunyani SHS 3,590.00 48,335.09 16,407.00 42 St. James Sem. SHS 4,241.50 4,133.78 - 43 Twene Amanfo Sec./Tech - 43,957.38 - 44 Odumaseman SHS 2,487.00 32,871.83 6,000.00 45 Nkoranza Tech. - 4,733.05 9,097.13 46 Busunya SHS - 1,030.30 - 47 Presby Sec. Com. T'mantia 1,000.99 25,601.33 - 48 Akumfi Ameyaw SHS - 2,273.71 - 49 Biadan Meth. SHS 1,700.00 3,413.71 - TOTAL 84,775.19 1,064,978.26 69,618.79 APPENDIX 'D3' SCHEDULE OF DEBTORS CENTRAL REGION

STUDENTS DEBTOR STAFF DEBTORS NO INSTITUTIONS

GH¢ GH¢ 1 Holy Child Senior High School 8,254.33 600.00 2 Adisadel Senior High School 38,891.75 3 Cape Coast Technical Inst. 26,898.95 15,662.40 4 Assin State College 12,436.60 1,610.00 5 Komenda College Of Education 500.00 6 Komenda Senior High School 17,479.90 2,798.00 7 Nyankomasi Ahenkro Senior High School 28,961.53 8 Bremen Asikuma Senior High School 9,234.46 860.00 9 Winneba Senior High School 148,108.05 10 Obrachire Senior High School 8,716.00 2,700.00 11 Senya Senior High School 12,474.20 150.00 12 Dunkwa Senior High School 33,908.36 13 Cape Coast Polytechnic 391,410.86 8,000.00 14 Twifo Praso Senior High School 27,666.39 950.00 15 Swedru School Of Business 3,433.98 16 Adankwaman Senior High School 40,383.63 17 Jukwa Senior High School 6,808.00 18 Mfantsipim Senior High School 146,450.01 16,993.50 19 Assin Manso Senior High School 36,008.05 8,156.65 20 Kwanyayanko Senior High School 9,996.42 435.60 21 Oguaa Senior High/Tech. School 36,232.58 330.05 22 Odobeng Senior High School 45,708.65 4,711.00 23 Aggrey Memorial A.M.E. Zion 114,930.06 905.00 24 Assin Nsuta Senior High School 19,026.37 25 Academy Of Christ The King 5,522.30 500.00 26 University Practice Sec. 5,969.60 50.00 27 Aburaman Senior High School 17,478.05 28 Assin North Senior High School 78,908.12 2,000.00 29 Senior High School 51,091.19 30 Obiri Yeboah Senior High School 950.65 1,734.00 31 Effutu Senior/Tech. School 95,371.14 5,041.08 32 Edinaman Senior High School 1,500.20 33 Abakrampah Senior High School 5,280.60 557.00 34 Asuansi Technical Intitute 33,774.29 35 Senior High School 37,874.08 500.00 36 Nsaba Presby Senior High School 12,050.60 920.00 37 Swedru Senior High School 166,362.35 440.00 38 Eguafo Abrem Senior High School 24,798.43 1,512.00 39 Poysin T.I. Ahmadiyya Senior High School 53,315.10 40 Gomoa Senior/Tech. School 19,673.19 7,653.00 41 Mozano Senior High/Comm. School 8,020.00 1,427.40 42 Wesley Girls Senior High School 4,413.76 5,350.00 43 Ola College Of Education 1,000.00 44 Methodist Senior High School 30,184.14 45 Mfantsiman Girls Senior High School 43,948.52 23,739.33 46 Besease Senior High School 15,260.95 47 Mankessim Senior High/Tech. School 32,123.87 4,296.08 48 Kwegyir Aggrey Senior High School 8,465.37 49 Enyan Denkyira Senior High School 2,969.04 TOTAL 1,978,724.67 122,082.09 APPENDIX 'D4' SCHEDULE OF DEBTORS EASTERN REGION STUDENT STAFF SUNDRY NO Institution DEBTORS DEBTORS DEBTORS GH¢ GH¢ GH¢ 1 Ghana Snr High Sch. - Koforidua 100,857.51 35,499.27 2 Koforidua Snr High Sch. - K'dua Ada 23,208.25 3 Ofori Panin Snr High Sch.- 9,363.59 4 W.B.M Snr High Sch.- Old Tafo 1,833.97 1,000.00 5 S.D.A Snr High Sch. - Akyem Sekyere 52,880.08 9,354.15 2,840.00 6 Pope John Snr High Sch. - Koforidua 15,992.85 5,860.00 7 Methodist Snr High Sch. - Oyoko Koforidua 9,059.69 1,765.00 8 New Juaben Snr High Sch. - K'dua 71,897.55 6,923.81 9 Islamic Girls Snr High Sch. - Suhum 5,577.84 11,711.00 10 Suhum Presby Snr High School - Suhum 9,567.72 750.00 11 Nsawam Snr High Sch.- Nsawam 3,809.40 12 St. Martins Snr High Sch. - Nsawam 61,558.42 1,290.00 13 Abuakwa State College - Kibi 109,886.03 4,174.14 14 Presby Snr High Sch. - 9,508.62 455.00 15 Asafo Akim Snr High Sch.- Asafo Akyem 10,904.22 400.00 16 Presby Snr High Sch. - 3,081.88 3,850.00 17 Kade Snr High Sch - Kade 38,072.00 18 St. Roses Snr High Sch. - Akwatia 11,259.41 220.00 19 Salvation Army Snr High Sch. - Akim Wenchi 44,163.87 5,396.00 12,935.66 20 Asuom Snr High Sch. - Asuom 28,914.74 7,629.80 21 Asamankese Snr High Sch. - Asamankese 7,129.28 2,152.04 22 St. Thomas Snr High Sch. - Asamankese 2,070.64 340.00 23 Snr High Sch. - Adeiso 2,200.34 160.00 24 Akokoaso Snr High Sch. - Akokoaso 1,641.00 25 New Abirem/Afosu Snr High Sch. - Abirem 65,395.84 760.00 26 St. Michael Snr High Sch. - Akoase 3,346.90 410.00 27 Atweaman Snr High Sch. - Akim Manso 56,086.84 28 Ayirebi Snr High Sch. - Ayirebi 7,660.80 1,551.00 29 Achease Snr High Sch. - Achease 7,250.94 4,254.00 30 Akim Oda Snr High Sch. - Akim Oda 21,855.49 2,984.80 31 Akim Swedru Snr High Sch. - Akim Swedru 27,560.36 32 Snr High Sch. - Mpraeso 5,347.77 2,994.00 33 Kwahu Ridge Snr High Sch. -Obo 51,624.67 675.00 34 Bepong Snr High Sch. - Bepong 11,480.90 623.50 35 St. Paul's Snr High Sch. - Asakraka 28,187.22 1,292.00 36 St. Peter's Snr High Sch. - Nkwatia 17,498.53 37 Abetifi Presby Snr High Sch. - Abetifi 37,309.28 10,318.00 38 St. Joseph's Snr High Sch. - Kwahu Tafo 5,519.81 752.00 39 Nkwatia Presby Snr High Sch. -Nkwatia 41,590.81 40 St. Dominic Snr High Sch. - Pepease 28,282.66 70.00 41 Snr High Sch. - Nkawkaw 13,335.16 42 Yilo Krobo Snr High Comm. Sch. - Somanya 13,963.56 3,190.00 43 Akwamuman Snr High Sch. - 22,903.54 1,200.00 55,677.55 44 Anum Presby Snr High Sch. - Anum 2,716.95 850.00 APPENDIX 'D4' Contd. SCHEDULE OF DEBTORS EASTERN REGION Student Sundry Staff Debtors NO Institution Debtors Debtors GH¢ GH¢ GH¢ 46 Akuse Methodist Snr High Sch. - Akuse 7,770.76 4,726.70 47 Snr High Sch. - Asesewa 41,394.80 400.00 48 Apeguso Snr High Sch. - Apeguso 19,099.78 3,614.00 49 Klo Agogo Snr High Sch. - Agogo 28,111.40 1,470.00 50 Manya Krobo Snr High Sch. - Odumase 82,921.41 5,140.00 51 Krobo Girls' Snr High Sch. - Odumase 12,060.08 580.00 52 Akro Snr High Sch. - Odumase 4,586.60 1,210.00 53 Nifa Snr High Sch. - Adukrom 78,548.62 580.00 54 Benkum Snr High Sch. - Larteh 17,876.64 4,907.00 55 Methodist Girls' Snr High Sch. - Mamfe 4,157.40 5,330.00 56 Presby Snr High Sch. - Mampong 61,111.00 6,167.10 24,193.62 57 H'Mount Sinai Snr High Sch. - Akropong 54,339.35 840.00 58 Aburi Girls' Snr High Sch. - Aburi 6,918.60 1,063.00 17,240.00 59 Adonten Snr High Sch. - Aburi 237,001.76 100.00 60 Mangoase Snr High Sch. - Mangoase 126,046.18 2,335.00 61 Okuapeman Snr High Sch. - Akropong 14,002.08 1,842.15 62 Koforidua Snr High Tech. Sch. - Koforidua 15,328.20 1,170.00 63 Anglican Snr. High Tech Sch. - 30,968.46 2,873.50 64 Suhum Snr High Tech Sch. - Suhum 9,857.30 1,431.50 65 Presby Snr High Tech Sch.- Kraboa/Coaltar 22,196.55 150.00 66 Kibi Snr High Tech Sch. - Kibi 60,780.57 4,119.00 67 Akwatia Technical Institute - Akwatia 1,056.91 1,411.91 68 St. Francis Snr High Tech. Sch. - Akim Oda 21,302.89 2,230.00 69 Attafua Snr High Tech. - Akim Oda 28,891.94 5,887.00 70 Boso Snr High Tech. Sch. - Boso 41,020.59 71 Adjena Snr High Tech. Sch. - Adjena 11,092.26 72 Adukrom Snr High Tech. Sch. - Adukrom 20,848.00 2,100.00 73 Presby Snr High Tech Sch.- Aburi 23,576.88 403.00 74 Presby Snr High Tech Sch.- Larteh 22,994.30 1,474.00 75 Koforidua Tech. Institute - Koforidua 46,698.92 6,855.72 76 Agric Snr High Sch. -Donkorkrom 8,939.13 77 School for the Blind - Akropong 450.00 78 Demonstration Sch for the Deaf - Mampong 79 Snr High Tech Sch for the Deaf - Mampong 69.70 80 Abetifi College of Educ. - Abetifi 4,330.00 81 Mt. Mary College of Education - Somanya 4,593.20 1,420.00 82 Presby Women's College of Educ. - Aburi 2,302.00 83 Presby College of Education - Akropong 13,071.60 7,474.94 Total 2,282,590.79 162,396.52 167,732.34 APPENDIX 'D5' SCHEDULE OF DEBTORS GREATER ACCRA REGION STAFF STUDENTS OTHER NO NAME OF INSTITUTION DEBTORS DEBTORS DEBTORS

1 Presby, Legon 1,272.53 26,173.90 37,408.56 2 Tema Tech Institute 11,257.00 3,187.56 - 3 St. Mary’s SHS 5,853.14 45,827.01 - 4 S.D.A. Educational Unit - - - 5 A.M.E. Zion Educational Unit - - - 6 Accra High School - 5,577.10 1,035.00 7 Wesley Grammar Sch. 1,305.00 2,544.73 5,309.65 8 Snr. High Tech. Sch. 640.00 6,019.66 - 9 O’railley Snr. High Sch. - 3,017.80 - 10 Dzorwulu Special School 760.00 - - 11 Presbyterian SHS, Osu - 1,032.70 - 12 SHS 1,140.00 12,856.74 - 13 Tema SHS 19,251.90 57,503.27 - 14 Christian Methodist SHS 2,051.50 1,004.20 - 15 St. Margaret Mary SHS 1,679.90 9,276.79 - 16 Kinbu SHS (Technical ) 2,110.00 2,543.80 - 17 Accra Girls SHS - 12,269.25 - 18 Ada SHS 610.00 4,022.86 3,000.00 19 Ada Technical Institute 9,537.00 7,426.79 - 20 Accra College of Education 4,066.00 - 15,898.57 21 Achimota Basic School - 7,852.50 - 22 Achimota SHS 35.40 1,106.42 - 23 Labone SHS 2,295.60 20,245.89 - 24 Accra Technical Training Centre 2,805.60 43,255.25 2,781.27 25 Methodist Education Unit - - - 26 SHS 2,683.63 12,443.23 3,797.38 27 West Africa SHS - 22,000.00 - 28 Tema Methodist Day SHS - 34,532.27 74.00 29 Presbyterian Education Unit - - - 30 State School for the Deaf 30.00 - - 31 Ebenezer SHS - 2,307.92 5,865.60 Total 69,384.20 344,027.64 75,170.03 APPENDIX 'D6' SCHEDULE OF DEBTORS NORTHERN REGION

STUDENTS OTHER STAFF NO INSTITUTIONS DEBTORS DEBTORS DEBTORS

GH¢ GH¢ GH¢

1 E.P. Senior High, Saboba 11,094.87 440.00 3,000.00 2 St. Joseph Technical 2,853.70 27,018.61 932.50 3 Gushegu Senior High 25,787.74 1,728.19 4 Chereponi Senior High 35,826.89 93,184.54 5 Senior High 191,870.92 22,692.68 6 Ndewura Jakpa Senior High/Tech. 57,870.06 25,308.96 7 Yendi Senior High 249,078.44 1,335.56 8 Dagbon State Senior High 26,134.44 29,236.42 9 Walewale Senior High/Techn. 129,099.31 66,377.47 10 Gambaga Girls Senior High 30,483.11 313.10 11 Senior High 121,219.56 1,432.90 12 Wulugu Senior High 1,082.32 1,586.70 13 Nakpaduri Senior High/Tech. 16,633.71 1,220.00 14 Tatale Senior High 11,519.01 15 Zabzugu Senior High 25,705.45 16 Salaga Senior High 15,305.21 21,387.15 17 T.I. Ahmaddiya Senior High 13,003.46 32,915.00 18 Bole Senior High 227,060.08 19 Tamale Islamic Senior High 166,849.33 48,593.92 20 Vittin Senior High/Tech. 82,578.71 1,100.00 21 Business Senior High – Tamale 157,279.15 217,728.85 100.00 22 Dabokpa Vocational Institute – Tamale 189,245.58 242,203.02 TOTAL 1,787,581.05 835,803.07 4,032.50 APPENDIX 'D7' SCHEDULE OF DEBTORS UPPER EAST REGION Institution STAFF STUDENT OTHER NO DEBTORS DEBTORS DEBTORS

GH¢ GH¢ GH¢

1 Notre Dame Snr. High Sch. - 458.90 11,939.20

2 Sandema Snr/Tech. Sch. 500.00 4,518.00 50,451.90

3 Navrongo Snr. High. 125.00 25,129.51 175,566.61

4 St. John Boscos Tr. Coll. Navr 950.00 - 56,614.75

5 Chiana Snr. High 650.00 35,782.50 -

6 Awe Snr High/Tech. Sch. Navr. 448.00 9,613.87 -

7 Bolga Snr. High Sch. 1,526.81 118,562.44 40.00

8 Bolga Girls Snr. High - 89,966.24 208.00

9 Bongo Snr. High 2,135.00 2,469.90 -

10 Gowrie Snr/Tech. Sch. - 7,023.30 -

11 Zuarungu Snr. High/Tech. 1,823.00 3,234.55 36,325.21

12 Bawku Snr High/Tech. Sch. - 12,088.36 -

13 Bawku Tech. Inst. 4,350.00 63,177.12 -

14 Zebilla Snr High/Tech Sch. 310.00 2,309.01 56.00

15 St. John's Integr. Snr. High 400.00 - -

16 Sirigu Snr. High Sch. 8,433.00 5,208.56 -

Total 21,650.81 379,542.26 331,201.67 APPENDIX 'D8' SCHEDULE OF DEBTORS UPPER WEST REGION

STUDENTS STAFF DEBTORS No Name of School DEBTORS GH¢ GH¢

1 Wa Senior High School 51,660.00 2,106.00 2 Lassia Tuolu Senior High School 200.00 3 T.I Ahmadiyya Senior High School 3,745.50 4 Islamic Senior High School 15,590.32 910.00 5 Queen of Peace Senior High School 186.5 6 Daffiama Senior High School 12,840.15 7 Kanton Senior High School 3,570.00 280.00 8 Lawra Senior High School 19,073.42 4,191.00 9 Jirapa Senior High School 1,967.10 1,858.35 10 Nandom Senior High School 12,784.23 11 Ko Senior High School 4,728.90 12 Piina Senior High School 5,666.20 13 Nasirat Jahan College of Education - Wa 31,265.40 550.00 14 Tumu Training College 53,967.40 1,050.00 15 Wa Senior High/Technical School 4,526.50 16 Eremon Senior High /Technical School 16,365.00 1,750.00 17 Tumu Senior High/Technical School 4,211.00 18 Kaleo Senior Hight/Technical School 10,966.18 3,510.00 19 Wa Sechool for the Deaf 340.00 Total 253,113.80 16,745.35 APPENDIX 'D9' SCHEDULE OF DEBTORS VOLTA REGION

STAFF STUDENTS OTHER NO INSTITUTIONS DEBTORS DEBTOR DEBTORS

GH¢ GH¢ GH¢ 1 KETA BUSINESS SENIOR HIGH SCHOOL - 16,310.04 -

2 COLLEGE OF 2,889.00 - -

3 EDUCATION

4 KETA SENIOR HIGH TECHNICAL SCHOOL 11,000.00 133,772.71 41,352.09

5 ST. KIZITO SENIOR HIGH TECHNICAL SCH. - 12,217.06 -

6 THE THREE –KINGS SPECIAL SCHOOL - - -

7 SOGAKOFE SENIOR HIGH SCHOOL 2,200.00 4,971.92 110.00

8 OLA SENIOR HIGH SCHOOL - 4,160.77 3,102.38

9 MAWULI SENIOR HIGH SCHOOL 3,194.00 3,491.57 -

10 BISHOP HERMAN COLLEGE 1,198.80 7,286.50 4,546.00

11 KPANDO SENIOR HIGH SCHOOL 197.34 15,783.60 -

12 NKONYA SENIOR HIGH SCHOOL 2,923.91 29,529.23 -

13 ANFOEGA SENIOR HIGH SCHOOL 1,150.00 4,786.73 -

14 VAKPO SENIOR HIGH SCHOOL 598.50 15,458.29 3,000.00

15 KPANDO TECHNICAL INSTITUTE 250.00 34,672.68

16 VAKPO SENIOR HIGH TECHNICAL 350.00 6,132.30

TOTAL 25,951.55 288,573.40 52,110.47 APPENDIX 'D10' SCHEDULE OF DEBTORS WESTERN REGION STUDENT STAFF OTHER NO INSTITUTIONS DEBTORS DEBTORS DEBTORS GH¢ GH¢ GH¢ 1 Ahantaman Senior High School 845.20 2 Archibishop Porter Girls Senior High School 2,089.14 4,250.00 2,000.00 3 Amenfiman Senior High School 8,769.83 210.00 4 Adiembra Senior High School 18,092.03 820.00 5 Asankrangwa Senior High School 3,055.64 6 Annor Adjaye Senior High School 5,825.81 7 St. Augustine Senior High School 14,453.36 6,232.83 8 Bonzo Kaku Senior High School 9,400.43 9 Dadieso Senior High School 12,262.53 5,253.00 10 Debiso Essam Senior High School 11 Fijai Senior High School 12 Fiaseman Senior High School 3,549.22 1,680.00 13 Half Assini Senior High School 2,515.40 14 Huni Valley Senior High School 15 St. John’s Senior High School 143.00 170.00 16 St. Mary’s Boys Senior High School 800.00 17 Mpohor Senior High School 4,299.22 18 Nkroful Agric Senior High School 19 Nsein Senior High School 20 Shama Senior High School 4,647.23 136.00 21 Sekondi Methodist Senior High School 20,079.20 110.00 22 Sekond College 200,243.64 1,830.00 23 Sefwi Wiawso Senior High School 24 Sefwi Akontombra Senior High School 1,950.22 30.00 25 Sefwi Bekwai Senior High School 80,294.57 4,666.26 26 Tarkwa Senior High School 8,030.00 3,448.00 27 Takoradi Senior High School 28 Asankrangwa High/Technical School 25,010.18 29 Asawinso High/Technical School 30 Baidoo Bonso High/Technical School 40,552.77 7,078.40 31 Benso High/Technical School 32 Bibiani High/Technical School 33 Bompeh High/Technical School 3,581.37 34 Brentu High/Technical School 4,139.10 35 High/Technical School 7,818.10 574.00 36 Diabene High/Technical School 37 Essiama High/Technical School 38 Ghana High/Technical School 27,738.41 39 Juaboso High/Technical School 40 Prestea High/Technical School 8,410.27 2,940.00 41 Sefwi Wiawso High/Technical School 42 Enchi College Of Education 1,209.00 43 Holy Child Training College 19,731.15 1,057.00 44 Sefwi Wiawso Training College 8,720.00 45 Kikam Technical Institute 46 Takoradi Technical Institute 39,427.97 5,850.00 47 Sekondi School For The Deaf, Inchaban 48 Sekondi Twin City Special School TOTAL 576,954.99 48,344.49 10,720.00 APPENDIX 'E1' SCHEDULE OF CREDITORS ASHANTI REGION SUPPLIERS STUDENTS OTHER I.R.S NO INSTITUTIONS CREDITORS CREDITORS CREDITORS GH¢ GH¢ GH¢ GH¢ 1 Konongo Odumasi Snr. High Sch. 107,445.89 502.30 2 Yaa Asantewaa Girl’s Snr. High Sch. 93,920.00 4,231.30 3 Agogo Presby Training College 51,051.70 4,428.50 4 Juaso Snr. High Sch. 5,551.10 4,587.07 5 Foase Snr. High/Tech. Sch. 26.67 6 Agogo State Snr. High Sch. 11,913.18 33.53 7 Armed Forces Snr. High/Tech. Sch. 448.41 8 Toase Senior High Sch. 25,654.62 12,024.53 9 Akrofuom Snr. High/Tech. Sch. 10 Asare Bediako Snr. High/Tech. Sch. 20,376.90 11 Kofi Agyei Snr. High/Tech. Sch. 17,934.30 280.00 12 Mampong Tech. Teachers Trg. College 13 Namong Snr. High/Tech. Sch. 48,215.40 14 Christ The King Snr. High Tech. Sch. 1,862.76 13,234.34 15 Offinso Training College 16 Mansoman Snr. High Sch. 6,909.31 17 T.I. Ahmadiyya Snr. High Sch. Asokore 1,956.66 18 Anglican Snr. High Sch. 42,452.00 5,849.54 19 Dompoase Snr. High Sch. 68191.94 68.5 20 Nsutaman Cath. Snr. High Sch. 67576.7 2110.35 21 T.I. Ahmadiyya Snr. High Sch. Fomena 22 Effiduase Snr. High Comm. Sch. 42,693.64 2,196.28 23 Aduman Snr High School 32,491.67 1,450.29 24 Antoa Senior High Sch. 180 25 Tweneboa Kodua Snr. High Sch. 3511.43 26 Collins Snr High Sch. 35,731.21 149.09 27 S. D.A. Snr. High Sch. Bekwai 53,441.55 3688.87 28 Beposo Snr. High Techn. Sch. 380.90 540.90 29 Adu Gyamfi Senior High Sch. 500.00 30 Simms Snr. High Comm School 98.14 31 St. Joseph’s Sem Snr. High Sch. 32 Agona Snr. High Techn. Sch. 34,445.29 1,100.10 33 Obuasi Snr. High Techn.Sch 35,394.00 34 Prempeh Snr. High Sch. 5,580.00 59,884.90 35 Kumasi Snr. High Tech. Sch 631.80 36 Asanteman Senior High School 1,839.95 37 T.I. Ahmadiyya Senior High School 16,705.83 38 Kumasi Girls Senior High School 9,193.20 39 Opoku Ware Senior High School 9,520.00 37,573.66 40 Knust Senior High School 769.00 41 Juaben Senior High School 18,765.00 247.05 42 Owerriman Senior High/Tech. School 43 Akrokerri College Of Education 10,316.00 44 Bosome Freho Senior High School 45 Oppong Memorial Senior High School 1,302.98 46 Presby Senior High School-Bompata 6,118.40 596.33 47 Wesley Girls Senior High School APPENDIX 'E1' Contd SCHEDULE OF CREDITORS ASHANTI REGION SUPPLIERS STUDENTS OTHER I.R.S NO INSTITUTIONS CREDITORS CREDITORS CREDITORS GH¢ GH¢ GH¢ GH¢ 48 Kumasi Technical Institute 340.15 49 Achinakrom Senior High School 13.65 50 St. Louis Senior High School- Kumasi 3,431.04 2,159.76 51 Ejisuman Senior High School 115.40 458.92 3,486.73 52 Kumasi Senior High School 13,363.00 2,324.97 53 Garden City Special School 54 Kumasi Academy 144,143.38 6,850.91 55 Ejisu Senior High/Tech. School 2,014.20 56 Esaase Snr. High/Tech School 57 Osei Kyeretwie Senior High School 4,334.81 58 Adventist Senior High School-Kumasi 3,638.90 59 St. Monica’s Training College-Mampong 60 Ejuraman Senior High School 40,594.00 61 Nyinahin Catholic Senior High School 17,899.00 62 Mpasatia Senior High/Tech. School 33,657.00 685.20 63 Nkawie Senior High/Tech School 56,712.74 2,158.00 52.32 64 Jacobu Senior High School 56.81 65 Dwamena Akenten Senior High School 78,300.48 2,560.88 66 Bodwesango Senior High School 3,986.44 67 St. Jerome Senior High School 11,033.51 581.70 68 Akomadan Senior High School 220.00 69 Jachie Pramso Senior High School 850.00 6,287.30 70 Osei Tutu Senior High School 38,993.30 1,522.00 71 New Edubiase Senior High School 22.65 72 Amaniampong Senior High School 14,340.37 1,494.70 73 St. Monica Senior High School 52,889.20 2,854.50 74 Okomfo Anokye Senior High School 711.30 75 Bonwire Senior High School 78,549.36 6,238.35 7,749.33 76 Ashanti Sch. For The Deaf 29,558.30 77 Mabang Senior High/Tech. School 637.98 911.29 78 Tepa Senior High/Tech. School 9,244.43 79 S.D.A. Senior High School-Agona 80 Wesley College 6,282.50 81 Mankranso Senior High/Tech. School 52,332.18 82 Adanwomase Senior High School 67,500.00 5,536.00 83 Manso Adubia Senior High/Tech. School 7,298.50 110.00 5,951.50 84 Gyaama Pensan Senior High/Tech. School 85 St. Louis Training College 86 Osei Tutu College, Tetrem 12,810.48 87 Afia Kobi Ampem Girls Senior High School 56,446.25 88 Sekyedumasi Senior High School 89 Dadease Agric Senior High School 6,077.55 90 Konadu Yiadom Senior High School 3,300.00 91 St. Joseph’s Senior High School- Ahwiren 75,491.24 92 Wesley Senior High School-Bekwai 93 Serwaah Nyarko Girls Senior High School 94 Barekese senoir High School 27,261.56 95 St. Hubert Seminary Senoir High Schook 15,825.58 2,741.27 12.00 96 Adventist Girls High School TOTAL 1,774,342.58 282,954.57 6,453.80 15,128.88 APPENDIX 'E2' SCHEDULE OF CREDITORS BRONG AHAFO REGION STAFF STUDENT SUNDRY OTHER NO INSTITUTION CREDITORS CREDITORS CREDITORS CREDITORS GH¢ GH ¢ GH ¢ GH ¢ 1 Sacred Heart SHS - 3,580.11 - - 2 Drobo SHS 60.00 - - 1,483.65 3 OLP SHS - - - 914.36 4 Presby SHS Bechem - - - 455.26 5 St. Joseph Trg. Coll - - - 36,606.00 6 Bechem Sch. For the Deaf - - 18,787.74 - 7 OLA Girls SHS - 1,480.06 - 25,638.09 8 Achirensua SHS - - 18,137.90 - 9 Hwidiem SHS - - 36,901.48 - 10 Gyamfi Kumanini SHS - - 29,981.77 - 11 Kintampo SHS - 389.04 - 2,608.70 12 Nkoranza SHS - 1,527.76 - 15,697.00 13 Nkoranza Tech. Inst. - 11.58 - - 14 Atebubu SHS - 500.79 6,100.00 38,645.00 15 Kwame Danso SHS - - 8,152.93 - 16 Kajaji SHS - - 12,006.00 - 17 Yeji SHS - - 1,005.50 - 18 Presby SHS Berekum - 59.80 - 17,918.87 19 Techiman SHS - - 3,107.74 - 20 Tuobodom SHS - - 6,641.00 - 21 Buoyem SHS - - 49.56 - 22 Jema SHS - - 15,435.00 - 23 Ahafoman SHS - - 67.34 - 24 Kukuom SHS - - 7,439.20 - 25 Badu SHS - - 11,527.00 - 26 Nafana SHS - 6,945.34 20,700.00 - 27 Notre Dame SHS - - - 16,169.88 28 Sunyani SHS 640.41 - - - 29 St. James Sem. SHS - 5,472.43 - - 30 Twene Amanfo Sec./Tech - 11,044.30 - - 31 Odumaseman SHS 245.55 - - - 32 Presby Sec. Com. T'mantia - - - 1,490.37 TOTAL 945.96 31,011.21 196,040.16 157,627.18 APPENDIX 'E3' SCHEDULE OF CREDITORS CENTRAL REGION STUDENTS STAFF OTHER CREDITORS NO INSTITUTIONS CREDITORS CREDITORS GH¢ GH¢ GH¢ 1 Holy Child Senior High School 12,807.94 2 Adisadel Senior High School 3 Cape Coast Technical Inst. 9,466.30 4 Assin State College 2,284.00 5 Komenda College Of Education 6 Komenda Senior High School 45,314.41 7 Nyankomasi Ahenkro Senior High School 934.89 8 Bremen Asikuma Senior High School 15,823.59 9 Winneba Senior High School 10 Obrachire Senior High School 1,324.42 11 Senya Senior High School 47,004.03 12 Dunkwa Senior High School 13 Cape Coast Polytechnic 25,081.37 14 Twifo Praso Senior High School 238,376.49 15 Swedru School Of Business 16 Adankwaman Senior High School 3,500.08 17 Jukwa Senior High School 138.60 18 Mfantsipim Senior High School 4,755,651.04 19 Assin Manso Senior High School 1,285.61 97,457.61 20 Kwanyayanko Senior High School 3,981.45 21 Oguaa Senior High/Tech. School 39,330.00 22 Odobeng Senior High School 23 Aggrey Memorial A.M.E. Zion 342,682.43 24 Assin Nsuta Senior High School 3,055.75 25 Academy Of Christ The King 28,732.31 26 University Practice Sec. 34,210.84 27 Aburaman Senior High School 4,765.26 19,551.97 28 Assin North Senior High School 30,451.86 29 Apam Senior High School 21,924.55 30 Obiri Yeboah Senior High School 2,151.00 31 Effutu Senior/Tech. School 56,780.69 32 Edinaman Senior High School 33 Abakrampah Senior High School 34 Asuansi Technical Intitute 98,743.22 35 Nyakrom Senior High School 51,525.05 36 Nsaba Presby Senior High School 106,367.61 37 Swedru Senior High School 223,714.49 38 Eguafo Abrem Senior High School 8,600.15 39 Poysin T.I. Ahmadiyya Senior High School 27,744.89 40 Gomoa Senior High/Tech. School 25,995.90 41 Mozano Senior High/Comm. School 725.50 42 Wesley Girls Senior High School 4,905.00 43 Ola College Of Education 26,808.77 44 Methodist Senior High School 45 Mfantsiman Girls Senior High School 8,360.00 92,085.75 46 Besease Senior High School 15,959.84 47 Mankessim Senior High/Tech. School 48 Kwegyir Aggrey Senior High School 869.96 1,664.94 62,976.80 49 Enyan Denkyira Senior High School 50 Boa Amponsem Senoir High School 123,160.43 TOTAL 15,280.83 1,664.94 6,707,331.02 APPENDIX 'E4' SCHEDULE OF CREDITORS EASTERN REGION STAFF STUDENT SUNDRY CREDITO NO Institution CREDITORS CREDITORS RS GH¢ GH¢ GH¢ 1 Ghana Snr High Sch. - Koforidua 14,131.34 195,111.45 2 Koforidua Snr High Sch. - K'dua Ada 14,541.29 91,022.53 3 Ofori Panin Snr High Sch.- Kukurantumi 6,020.44 103,280.00 4 W.B.M Snr High Sch.- Old Tafo 880.48 121.06 5 S.D.A Snr High Sch. - Akyem Sekyere 84,357.20 6 Pope John Snr High Sch. - Koforidua 1,568.26 61,155.63 7 Methodist Snr High Sch. - Oyoko Koforidua 1,017.10 53,227.35 8 New Juaben Snr High Sch. - K'dua 14,702.84 136,980.38 9 Islamic Girls Snr High Sch. - Suhum 856.00 66,726.50 10 Nsawam Snr High Sch.- Nsawam 489.27 17,116.46 11 St. Martins Snr High Sch. - Nsawam 11,699.65 1,605.43 12 Presby Snr High Sch. - Begoro 918.40 9,883.00 13 Abuakwa State College - College 16,068.49 190,777.95 14 Asafo Akim Snr High Sch.- Asafo Akyem 1,063.96 122,769.10 15 Presby Snr High Sch. -Osino 15,781.40 16 Kade Snr High Sch - Kade 385.80 200.00 17 St. Roses Snr High Sch. - Akwatia 15,403.18 99,859.49 18 Salvation Army Snr High Sch. - Akim Wenchi 3,374.83 71,215.34 19 Asuom Snr High Sch. - Asuom 974.00 25,849.00 20 Asamankese Snr High Sch. - Asamankese 6,384.35 42,105.50 21 St. Thomas Snr High Sch. - Asamankese 388.51 17,918.75 504.01 22 Adeiso Snr High Sch. - Adeiso 1,322.65 1,884.00 23 New Abirem/Afosu Snr High Sch. - Abirem 2,733.69 3,340.00 24 Ayirebi Snr High Sch. - Ayirebi 85.75 21,897.45 25 Akim Oda Snr High Sch. - Akim Oda 2,552.59 91,153.95 26 Akim Swedru Snr High Sch. - Akim Swedru 3,597.30 156,637.20 27 Akokoaso Snr High Sch. - Akokoaso 28 St. Michael Snr High Sch. - Akoase 33,883.37 29 Suhum Presby Snr High School 18,410.00 30 Atweaman Snr High Sch. - Akim Manso 8,090.71 40,402.50 31 Achease Snr High Sch. - Achease 33,985.00 32 Mpraeso Snr High Sch. - Mpraeso 9,189.94 83,837.50 33 Kwahu Ridge Snr High Sch. -Obo 3,961.45 44,667.68 34 Bepong Snr High Sch. - Bepong 61.60 4,725.00 35 St. Paul's Snr High Sch. - Asakraka 3,655.49 109,929.20 36 St. Peter's Snr High Sch. - Nkwatia 8,560.21 85,002.05 37 Abetifi Presby Snr High Sch. - Abetifi 1,999.77 79,148.57 APPENDIX 'E4' Contd. SCHEDULE OF CREDITORS EASTERN REGION STUDENT SUNDRY STAFF NO Institution CREDITORS CREDITORS CREDITORS GH¢ GH¢ GH¢ 38 St. Joseph's Snr High Sch. - Kwahu Tafo 1,965.38 6,800.00 39 Nkwatia Presby Snr High Sch. -Nkwatia 4,872.41 54,511.90 40 St. Dominic Snr High Sch. - Pepease 99.40 35,282.02 3,710.00 41 Nkawkaw Snr High Sch. - Nkawkaw 240.00 38,192.60 42 Yilo Krobo Snr High Comm. Sch. - Somanya 12,527.50 43 Akwamuman Snr High Sch. - Akosombo 1,469.49 17,942.83 44 Anum Presby Snr High Sch. - Anum 10,160.00 45 Akuse Methodist Snr High Sch. - Akuse 943.18 22,615.00 46 Asesewa Snr High Sch. - Asesewa 7,261.90 80,380.62 47 Apeguso Snr High Sch. - Apeguso 892.79 27,023.00 48 Klo Agogo Snr High Sch. - Agogo 73,957.04 49 Manya Krobo Snr High Sch. - Odumase 19,705.54 126,994.45 50 Krobo Girls' Snr High Sch. - Odumase 1,210.47 35,136.80 51 Akro Snr High Sch. - Odumase 8,234.53 52 Nifa Snr High Sch. - Adukrom 10,341.40 114,251.39 53 Benkum Snr High Sch. - Larteh 67,584.19 54 Methodist Girls' Snr High Sch. - Mamfe 8,112.48 18,158.82 55 Presby Snr High Sch. - Mampong 16,284.21 107,818.79 56 H'Mount Sinai Snr High Sch. - Akropong 4,862.19 10,852.50 57 Aburi Girls' Snr High Sch. - Aburi 29,837.69 55,473.02 58 Adonten Snr High Sch. - Aburi 20,478.14 174,134.01 59 Mangoase Snr High Sch. - Mangoase 48,231.95 60 Okuapeman Snr High Sch. - Akropong 5,761.66 61 Koforidua Snr High Tech. Sch. - Koforidua 26,359.75 62 Anglican Snr. High Tech Sch. - Kwabeng 41,964.83 63 Suhum Snr High Tech Sch. - Suhum 12,507.54 64 Presby Snr High Tech Sch.- Kraboa/Coaltar 5,854.55 65 Kibi Snr High Tech Sch. - Kibi 113,319.50 66 Akwatia Technical Institute - Akwatia 90.40 29,740.04 67 St. Francis Snr High Tech. Sch. - Akim Oda 2,832.40 25,476.57 68 Attafua Snr High Tech. - Akim Oda 21,722.65 24,340.60 69 Boso Snr High Tech. Sch. - Boso 927.75 84,364.59 70 Adjena Snr High Tech. Sch. - Adjena 12,511.30 71 Adukrom Snr High Tech. Sch. - Adukrom 649.00 23,640.05 72 Presby Snr High Tech Sch.- Aburi 7,160.27 73 Presby Snr High Tech Sch.- Larteh 894.76 13,360.45 74 Koforidua Tech. Institute - Koforidua 1,196.68 53,754.83 75 Donkorkrom Agric Snr High Sch. -Donkorkrom 1,275.78 22,147.18 76 Demonstration Sch for the Deaf - Mampong 4,966.84 77 Snr High Tech Sch for the Deaf - Mampong 953.07 78 School for the Blind - Akropong 15.70 79 S.D.A College of Educ. - Asokore-Koforidua 78,152.00 80 Abetifi College of Educ. - Abetifi 5,442.00 81 Mt. Mary College of Education - Somanya 55,225.51 82 Presby Women's College of Educ. - Aburi 13,349.66 83 Catholic Educational Unit - Koforidua 460.00 Total 366,634.65 3,970,316.15 5,167.08 APPENDIX'E5' SCHEDULE OF CREDITORS GREATER ACCRA REGION

STUDENT SUNDRY NO NAME OF INSTITUTION SUPPLIERS OTHERS PTA SRC WASSCE CREDITOR CREDITORS

1 Presby, Legon 13,356.95 - - 60,930.72 25,860.46 447.20 23,840.62

2 Tema Tech Institute - - - 30,519.57 29,675.57 844.00 -

3 St. Mary’s SHS 9,528.43 ------

4 Accra High School ------12,357.84

5 Wesley Grammar Sch. - - - 24,089.65 - - -

6 Amasaman Snr. High Tech. Sch. - - 13,220.14 - - - -

7 Dzorwulu Special School - -- - 39.85 - - -

8 Presbyterian SHS, Osu - - 5,540.34 14,335.00 - 766.50 -

9 Nungua SHS 6,428.37 - 31,805.50 12,233.20 - 2,408.01 1,283.10

10 Tema SHS 9,489.11 ------

11 Christian Methodist SHS - - 16,308.67 - 9,206.75 701.90 8,440.40

12 St. Margaret Mary SHS ------3,855.03

13 Kinbu SHS (Technical ) 613.10 23,832.93 - - 3,025.00 - -

14 Accra Girls SHS ------

15 Ada SHS - - 16,136.61 20,462.20 - - -

16 Accra College of Education - 16,147.60 - 23,266.60 - - -

17 Achimota SHS - - - 8,139.15 584.24 3,228.69 1,960.37

18 Labone SHS 10,648.98 - - - - -

19 Accra Technical Training Centre - - 94,308.90 19,256.28 32,446.89 - -

20 Accra Academy SHS 5,662.24 2,201.45 - 55,421.21 28,412.15 1,011.56 25,997.50

21 West Africa SHS 1,645.51 - - 31,305.59 - - -

22 Tema Methodist Day SHS 34.00 ------

23 Ebenezer SHS 1,382.41 - 8,042.40 7,793.52 - - -

Total 58,789.10 42,181.98 185,362.56 307,792.54 129,211.06 9,407.86 77,734.86 APPENDIX 'E6' SCHEDULE OF CREDITORS NORTHERN REGION

SUPPLIERS STUDENTS OTHER STAFF

INSTITUTIONS CREDITORS CREDITORS CREDITORS CREDITORS NO GH¢ GH¢ GH¢ GH¢

1 E.P. Senior High, Saboba 6,448.40

2 St. Joseph Technical 15.00 3,348.00 15,830.58

3 Gushegu Senior High 2,430.00 820.00

4 Chereponi Senior High 45,266.10 2,806.11

5 Damongo Senior High 90,228.55 22,873.10 46,672.33

6 Ndewura Jakpa Senior High/Tech. 2,368.50 18,148.40 25,308.96

7 Yendi Senior High 81,135.98

8 Dagbon State Senior High 3,614.83

9 Walewale Senior High/Techn. 23,874.10 94,271.76

10 Gambaga Girls Senior High 10,845.00

11 Nalerigu Senior High 24,330.20 170,442.68

12 Wulugu Senior High 63,264.07

13 Nakpaduri Senior High/Tech. 2,201.42

14 Tatale Senior High 646.40

15 Zabzugu Senior High 41,854.72

16 Salaga Senior High 29,651.28 80,631.73 600.44

17 T.I. Ahmaddiya Senior High 12,181.00 46,324.32 321.00

18 Bole Senior High 104,624.00 65864.08

19 Tamale Islamic Senior High 8090.84 17,402.60 42,820.00

20 Vittin Senior High/Tech. 73724.23 1,638.00 3,001.34

21 Business Senior High – Tamale 322,655.79 34,359.60 123,587.15

22 Dabokpa Vocational Institute – Tamale 44,481.34 10,551.00

TOTAL 541,564.25 357,125.78 921,123.46 1,741.44 APPENDIX 'E7' SCHEDULE OF CREDITORS UPPER EAST REGION OTHER SUPPLIERS NO Institution CREDITORS GH¢ GH¢ 1 Notre Dame Snr. High Sch. - 31,680.67

2 Sandema Snr. High/Tech. 15,764.50 108,508.25

3 O.L.L. Snr.High/Tech., Navr. - -

4 Navrongo Snr. High School 26,226.53 12,090.66

5 St. John Boscos Tr. Coll. Navr. 77,722.33 5,225.00

6 Awe Snr. High/Tech., Navr. 610.90 1,070.00

7 Bolga Snr. High. School 46,588.87 16,300.06

8 Bolga Girls Snr. High School - 14,752.50

9 Bongo Snr. High School 9,225.50 16,609.00

10 Gowrie Sec/Tech. Snr. 43,818.32 12,722.51

11 Zuarungu Snr. High/Tech. 2,500.00 91,200.07

12 Bawku Tech. Inst. - 111,835.89

13 Zebilla Snr High/Tech Sch. 14,199.70 46,287.00

14 St. John's Integr. Snr High/Tech - 9,335.00

Total 236,656.65 477,616.61 APPENDIX 'E8' SCHEDULE OF CREDITORS UPPER WEST REGION SUNDRY No. Name of School CREDITORS

1 Wa Senior High School 73,914.54

2 Lassia tuolu Senior High School 20,679.85

3 Islamic Senior High School 32,010.00

4 Queen of Peace Senior High School 93.20

5 Daffiama Senior High School 27,487.49

6 Kanton Senior High School 3,869.81

7 Lawra Senior High School 475.00

8 Jirapa Senior High School 2,000.00

9 Nandom Senior High School 5,997.31

10 Ko Senior High School 1,723.00

11 Piina Senior High School 26,857.71

12 Nasirat Jahan Training College 79,344.52

13 Tumu Training College 49,400.30

14 Wa Senior High/Technical School 24.70

15 Eremon Senior High /Technical School 5,918.27

16 Kaleo Senior Hight/Technical School 210.00

17 Wa School for the Blind 8,412.07

Total 338,417.77 APPENDIX 'E9' SCHEDULE OF CREDITORS VOLTA REGION

SUPPLIERS STUDENTS OTHER NO INSTITUTIONS CREDITORS CREDITORS CREDITORS

GH¢ GH¢ GH¢ 1 KETA BUSINESS SENIOR HIGH SCHOOL 4,929.08 - -

2 AKATSI COLLEGE OF EDUCATION 8,858.23 - 66,293.16

3 KETA SENIOR HIGH TECHNICAL SCHOOL 27,507.51 - 6,675.15

4 ST. KIZITO SENIOR HIGH TECHNICAL SCH. - - 482.57

5 THE THREE –KINGS SPECIAL SCHOOL - - -

6 SOGAKOFE SENIOR HIGH SCHOOL 17,064.49 - -

7 OLA SENIOR HIGH SCHOOL 64,612.00 53,893.38 17,197.20

8 MAWULI SENIOR HIGH SCHOOL 81,188.98 - -

9 BISHOP HERMAN COLLEGE 14,456.26 2,129.67 -

10 KPANDO SENIOR HIGH SCHOOL 16,185.48 764.66 427.54

11 NKONYA SENIOR HIGH SCHOOL 38,352.10 - -

12 ANFOEGA SENIOR HIGH SCHOOL 49,976.76 - 28,082.75

13 VAKPO SENIOR HIGH SCHOOL - - 8,400.00

14 KPANDO TECHNICAL INSTITUTE 90,746.19 3,732.83 3,698.92

15 VAKPO SENIOR HIGH TECHNICAL - 383.00 1,203.03

TOTAL 413,877.08 60,903.54 132,460.32 APPENDIX 'E10' SCHEDULE OF CREDITORS WESTERN REGION

STUDENT OTHER CREDITORS NO INSTITUTIONS CREDITORS

GH¢ GH¢ 1 Ahantaman Senior High School 32,370.00 2 Archibishop Porter Girls Senior High School 4,711.07 3 Amenfiman Senior High School 46,722.37 4 Adiembra Senior High School 7,146.80 5 Asankrangwa Senior High School 45,360.00 6 Annor Adjaye Senior High School 15,071.00 7 St. Augustine Senior High School 2,886.00 8 Bonzo Kaku Senior High School 9 Dadieso Senior High School 10,009.90 10 Debiso Essam Senior High School 11 Fijai Senior High School 12 Fiaseman Senior High School 844.75 2,865.40 13 Half Assini Senior High School 14 Huni Valley Senior High School 15 St. John’s Senior High School 442.40 43,492.34 16 St. Mary’s Boys Senior High School 17,625.22 17 Mpohor Senior High School 18 Nkroful Agric Senior High School 19 Nsein Senior High School 20 Shama Senior High School 21 Sekondi Methodist Senior High School 22 Sekond College 9000.98 23 Sefwi Wiawso Senior High School 24 Sefwi Akontombra Senior High School 4,070.70 40,169.00 25 Sefwi Bekwai Senior High School 4,255.40 35,422.83 26 Tarkwa Senior High School 31,757.32 27 Takoradi Senior High School 28 Asankrangwa High/Technical School 29 Asawinso High/Technical School 30 Baidoo Bonso High/Technical School 31 Benso High/Technical School 32 Bibiani High/Technical School 33 Bompeh High/Technical School 81479.55 34 Brentu High/Technical School 1,872.00 35 Daboase High/Technical School 13,425.00 36 Diabene High/Technical School 37 Essiama High/Technical School 38 Ghana High/Technical School 17,753.15 39 Juaboso High/Technical School 40 Prestea High/Technical School 280.00 14,418.20 41 Sefwi Wiawso High/Technical School 42 Enchi College Of Education 43 Holy Child Training College 95,611.56 44 Sefwi Wiawso Training College 22,821.06 45 Kikam Technical Institute 46 Takoradi Technical Institute 131,193.62 47 Sekondi School For The Deaf, Inchaban 48 Sekondi Twin City Special School TOTAL 36,647.38 696,430.24