Our Vision To be one of the leading Supreme Audit Institutions in the world, delivering professional, excellent, and cost effective auditing REPUBLIC OF GHANA PUBLIC BOARDS 2015 REPORT OF THE AUDITOR-GENERAL THE PUBLIC ACCOUNTS OF GHANA – PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS FOR THE YEAR ENDED 31 DECEMBER 2015 This report has been prepared under Section 11 of the Audit Service Act, 2000 for presentation to Parliament in accordance with Section 20 of the Act. Richard Quartey Auditor-General Ghana Audit Service 21 December 2016 This report can be found on the Ghana Audit Service website: www.ghaudit.org For further information about the Ghana Audit Service, please contact: The Director, Communication Unit Ghana Audit Service Headquarters Post Office Box MB 96, Accra. Tel: 0302 664928/29/20 Fax: 0302 662493/675496 E-mail: [email protected] Location: Ministries Block 'O' © Ghana Audit Service 2016 TABLE OF CONTENT Para Page(s) Transmittal letter vii Contributors x Introduction 1-4 1 PART I Summary of significant findings and recommendations 5-21 3 Audit opinion 22-29 10 PART II Summary of findings and recommendations by Ministries 30-232 13 PART III No. Departments Ministry of Energy 1. Ghana National Petroleum Corp. 233-260 64 2. Petroleum fund 261-273 71 3. Ghana Cylinder Manufacturing Co. Ltd. 274-282 73 4. National Electrification Scheme 283-314 76 5. Energy Commission 315-340 82 6. Energy Commission – Energy Fund 341-347 87 7. Bui Power Authority 348-370 89 8. Ghana Atomic Energy Commission – Sect. 371-379 94 9. National Nuclear Research Inst. – GAEC 380-388 97 10. Radiation Protection Inst. – GAEC 389-397 99 11. Graduate Sch. Of Nuclear & Allied Sciences 398-406 102 12. Biotechnology & Nuclear Agric. Research Inst. 407-415 104 13. Radiological & Medical Sciences Research Inst. 416-423 107 14. Ghana Grid Company Limited 424-442 109 15. Unified Petroleum Price Fund 443-451 113 16. Volta River Authority 452-470 115 Repport of the Auditor-General on the Accounts on the public accounts of Ghana – Public Boards, Corporations and Other Statutory Instns. for the peiod ended 31 Dec. 2015 i 17. Northern Electrification Distribution Co. Ltd. 471-483 120 Ministry of Finance 18. Securities & Exchange Commission 484-499 123 19. Cocoa Marketing Company (GH) Limited 500-522 126 20. Ghana Cocoa Board 523-554 132 21. Social Security & National Insurance Trust 555-575 139 22. Public Procurement Authority 576-609 144 23. National Lottery Authority 610-631 150 24. Ghana Education Trust Fund 632-645 154 25. Students’ Loan Trust Fund 646-664 157 26. National Insurance Commission (NIC) 665-673 161 27. Fire Maintenance Fund (NIC) 674-689 163 28. Motor Compensation Fund (NIC) 690-698 167 29. Venture Capital Trust Fund 699-737 169 30. Bank of Ghana 738-745 176 31. Ghana Investment Promotion Centre 746-773 178 Ministry of Education 32. University of Health & Allied Sciences 774-796 184 33. University of Education – Winneba 797-808 189 34. GIMPA 809-826 192 35. National Accreditation Board 827-864 196 36. Ghana Institute of Journalism 865-914 204 37. Institute of Local Government Studies 915-927 215 38. National Board for Professional & Technical Examination (NABTEX) 928-963 218 Ministry of Trade & Industries 39. Ghana Standards Authority 964-988 227 40. Export Trade, Agricultural Industrial Development Fund (EDAIF) 989-1036 232 Repport of the Auditor-General on the Accounts on the public accounts of Ghana – Public Boards, Corporations and Other Statutory Instns. for the peiod ended 31 Dec. 2015 ii 41. Ghana Free Zones Board 1037-1053 246 42. Songor Salt Project 1054-1073 250 43. Ghana Trade Fair Company Limited 1074-1087 254 44. Ghana Export Promotion Authority 1088-1118 257 Ministry of Environment, Science & Technology 45. Building and Road Research Institute 1119-1131 264 46. Oil Palm Research Institute, Kusi-Kade (CSIR) 1132-1140 267 47. Root and Tuber Crops Project (CSIR) 1141-1152 270 48. Soil Research Institute (CSIR) 1153-1170 272 49. Soil Research Institute, Kwadaso-Kumasi 1171-1187 276 50. Forestry Research Institute (CSIR) 1188-1201 280 51. Animal Research Institute (CSIR) 1202-1211 283 52. Food Research Institute (CSIR) 1212-1235 285 53. Science & Technology Policy Res. Institute 1236-1245 290 54. Plant Genetic Resources Research Inst. (CSIR) 1246-1254 292 55. Inst. For Scientific & Technical Inst. (CSIR) 1255-1263 294 56. Environmental Protection Agency (EPA) 1264-1277 297 57. National Environmental Fund (EPA) 1278-1286 300 58. Crops Research Institute (CSIR) 1287-1300 303 Ministry of Health 59. Ghana Aids Commission 1301-1308 306 60. Global Fund Round 8 (GAC) 1309-1316 308 61. National Health Insurance Authority 1317-1390 310 62. Food & Drugs Authority 1391-1405 330 63. Pharmacy Council 1406-1427 333 64. Ghana College of Physicians & Surgeons 1428-1443 339 65. Nursing & Midwifery Council 1444-1485 352 Ministry of Transport 66. Ghana Railways Development Authority 1486-1504 353 Repport of the Auditor-General on the Accounts on the public accounts of Ghana – Public Boards, Corporations and Other Statutory Instns. for the peiod ended 31 Dec. 2015 iii 67. Ghana Civil Aviation Authority 1505-1513 357 68. Ghana Maritime Authority 1514-1524 359 Ministry of Roads and Highways 69. Ghana Highways Authority 1252-1540 362 70. GHAPOHA – Wa Transport & Transit Facilitation Proj. (WATTFP) IDA Credit No. 4439 – GH 1541-1545 365 71. GRA (Customs Division) Wa Transport & Transit Facilitation Proj. (WATTFP) IDA Credit No. 4439-GH 1546-1551 367 72. Transport Sector Project (TSP) Govt. of Ghana (Conso) Fund Component 1552-1559 370 Ministry of Water Resources, Works & Housing 73. Tema Development Corporation 1560-1576 372 74. State Housing Company Limited (SHC) 1577-1602 375 75. Water Resources Commission 1603-1611 381 76. Architectural & Engineering Services ltd. 1612-1620 383 Ministry of Information 77. New Times Corporation 1621-1429 386 Ministry of Communication 78. National Communications Authority 1630-1651 388 79. Ghana Publishing Company Limited 1652-1665 394 80. Ghana Post Company Limited 1666-1683 397 81. Postal & Courier Services Regulation Comm. 1684-1692 401 Ministry of Food and Agriculture 82. Irrigation Development Authority 1693-1706 403 Repport of the Auditor-General on the Accounts on the public accounts of Ghana – Public Boards, Corporations and Other Statutory Instns. for the peiod ended 31 Dec. 2015 iv 83. Program for the Promotion of Biennial Crops in Ghana (AFD Loan No. CGH6008.02M Grant No. CGJ6008.02M and KfW Loan BMZ – No. 2005 65572) 1707-1728 407 84. CORAF/WECARD Competitive Projects Sustainable intensification integrated crops Small ruminant production systems in West Africa-Ghana (SILCSRP-W/A-GH) 1729-1742 412 85. CORAF/WECARD Competitive projects Plantain (No. CW/03/01 CP/C0/09-1.3) 1743-1752 415 86. CORAF/WECARD competitive projects Yellow rice – mottle virus (RYMV) Proj. No. CW/03/01 CM/V/09) 1753-1765 417 87. CSIR-CRI CORAF/WECARD W/A Seed Program (WASP) (No. AID-624-A-R-0007) 1766-1775 421 88. National Buffer Stock Company Ltd. 1776-1801 423 89. Rural Enterprises Porgram International Fund for Agric. Devt. (Loan No. 841 GH) 1802-1821 429 Ministry of Employment, Labour & Manpower 90. National Pension Regulatory Authority 1822-1858 434 91. National Vocational Training Institute 1859-1874 441 Ministry of Justice and Attorney General 92. Copyright office 1875-1902 445 93. Economic & Organised Crime Office (EOCO) 1903-1936 451 94. Legal Aid 1937-1953 459 Ministry of Toursim, Culture & Creative Arts 95. Ghana Tourist Board 1954-1980 463 96. Abibigromma Theatre Company 1981-1998 468 97. Kwame Nkrumah Memorial Park 1999-2010 472 Repport of the Auditor-General on the Accounts on the public accounts of Ghana – Public Boards, Corporations and Other Statutory Instns. for the peiod ended 31 Dec. 2015 v 98. National commission on Culture 2011-2019 476 Ministry Of Land and Natural Resources 99. The Office Of The Administrator Of Stool Lands 2020-2034 478 100. Minerals Commission 2035-3043 481 101. Precious Minerals Marketing Co. Ltd. 2044-2054 484 Ministry of Youth & Sports 102. National Sports Authority 2055-2107 487 Extra Ministerial Agencies 103. Financial Intelligence Centre 2108-2116 498 104. Electoral Commission 2117-2135 500 105. State Enterprise Audit Corporation 2136-2144 505 106. National Population Council 2145-2164 507 107. Internal Audit Agency 2165-2173 512 108. Kofi Annan International Peace Keeping Training Centre (KAIPKTC) 2174-2187 514 Repport of the Auditor-General on the Accounts on the public accounts of Ghana – Public Boards, Corporations and Other Statutory Instns. for the peiod ended 31 Dec. 2015 vi TRANSMITTAL LETTER Ref. No. AG.01/109/Vol.2/98 Office of the Auditor-General Ministries Block ‘O’ P. O. Box MB 96 Accra Tel.: (0302) 662493 Fax: (0302) 675496 21 December 2016 Dear Mr. Speaker, REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA – PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS FOR THE YEAR ENDED 31 DECEMBER 2015 I have the privilege to forward my audit report on the Public Accounts of Ghana-Public Boards and Corporations to you to be tabled in the House in pursuant to Article 187(5) of the 1992 Constitution. 2. As usual, the report has been structured into three parts. Part I provides overall summary of significant findings and recommendations and Part II is a summary of findings and recommendations in respect of each Sector Ministry, and their respective Public Boards, Corporations and other Statutory Institutions while Parts III gives the full details of my findings and recommendations. Repport of the Auditor-General on the Accounts on the public accounts of Ghana – Public Boards, Corporations and Other Statutory Instns. for the peiod ended 31 Dec. 2015 vii 3.