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REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF
GHANA:
PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS
FOR THE PERIOD ENDED 31 DECEMBER 2020
REPUBLIC OF GHANA
Our Vision To become a world- c lass Supreme Audit Institution, d e
l i v e r i n g p r o f e s s i o n a l , excellent, and cost
effective auditing Service.
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA:
PUBLIC BOARDS, CORPORATIONS AND
OTHER STATUTORY INSTITUTIONS FOR THE PERIOD ENDED
31 DECEMBER 2020
This report has been prepared under Section 11 of the Audit Service
Act, 2000 (Act 584) for presentation to Parliament in accordance
with Section 20 of the Act.
Johnson Akuamoah Asiedu Acting Auditor-General Ghana Audit Service
31 May 2021
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 2021
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 iii
TABLE OF CONTENTS Para(s) Page(s)
Transmittal Letter 1-6 vii-viii
Contributing Audit Firms ix-x
Audit opinion 21-27 7-8
PART III
No. Ministry Para(s) Page(s) Ministry of Energy
1. Electricity Company of Ghana 278-358 67-87 2. Northern
Electricity Distribution Company 359-394 87-92 3. Volta River
Authority 395-422 93-98 4. Volta River Authority Health Services
Ltd 423-475 98-106 5. Bulk Oil Storage and Transportation
Company Limited 476-619 107-129
6. Bui Power Authority 620-649 129-135 7. Ghana National Petroleum
Corporation 650-691 135-142 8. National Petroleum Authority 692-705
142-145 9. Unified Petroleum Price Fund 706-720 145-148 10. Public
Utilities Regulatory Commission 721-748 148-154
Ministry of Finance 11. Venture Capital Trust Fund 749-770 154-157
12 Securities and Exchange Commission 771-785 158-160 13. National
Lottery Authority 786-807 161-165 14. Bank of Ghana 808-848 165-171
15. Ghana Publishing Company Limited 849-866 172-174 16. Ghana
Deposit Protection Corporation 867-875 175-176
Ministry of Education 17. Ghana Academy of Arts & Sciences
876-903 177-182 18. National Service Scheme 904-933 182-188 19.
University of Cape Coast 934-973 188-197
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020iv
20. University of Ghana 974-1058 197-217 21. University of
Professional Studies 1059-1070 217-221 22. University of Education,
Winneba 1071-1089 221-226 23. University of Development Studies
1090-1107 226-229 24. Ghana Education Trust Fund 1108-1124 229-232
25. National Film and Television Institute 1125-1133 233-234
Ministry of Health 26. Food and Drugs Authority 1134-1159
234-239
Ministry of Lands and Natural Resources 27. Lands Commission
1160-1186 239-243 28. Songor Salt Project 1187-1196 243-245 29.
Administrator of Stool Lands 1197-1214 245-248 30. Forestry
Commission 1215-1234 248-251
Ministry of Food and Agriculture 31. Ghana Cocoa Board 1235-1403
251-295 32. Irrigation Company of Upper Region
Limited 1404-1426 295-299
33. Grains and Legumes Development Board 1427-1435 299-300 34.
National Food Buffer Stock Company
Limited 1436-1517 300-331
35. Ghana Irrigation Development Authority 1518-1526 332-333
Ministry of Justice and Attorney General’s Department
36. Economic and Organized Crime Office 1527-1534 333-340 37.
General Legal Council 1535-1599 340-351
Ministry of Communication 38. Ghana Post Company Limited 1600-1656
351-364 39. National Communications Authority 1657-1713 364-378 40.
Ghana Investment Funds for Electronic
Communications 1714-1722 378-381 Ministry of Tourism, Creative Arts
& Culture
41. Du-Bois Centre 1723-1732 381-382 42. Kwame Nkrumah Memorial
Park 1733-1745 382-384 43. Centre for National Culture 1746-1748
385-385
Ministry of Interior 44. National Disaster Management
Organization 1749-1794 385-393
45. Social Security and National Insurance Trust
1795-1940 393-429
Ministry of Transport
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 v
46. Ghana Shippers Authority 1941-1971 430-437 47. Government
Technical Training Centre 1972-1984 437-440 48. PSC Tema Shipyard
1985-2018 440-447 49. Ghana Civil Aviation Authority 2019-2040
447-451 50. Ghana Railway Company Limited 2041-2060 451-454 51.
Ghana Maritime Authority 2061-2094 455-462 52. Ghana Ports and
Harbour Authority 2095-2142 463-471 53. Ghana Airport Company
2143-2163 472-475
Ministry of Trade and Industry 54. Exim Bank 2164-2201 475-481 55.
Ghana Standards Authority 2202-2252 481-489 56. Ghana Supply
Company Limited 2253-2268 489-492 57. Ghana Free Zones Authority
2269-2307 492-497
Ministry of Information 58. New Times Corporation 2308-2351 498-510
59. Graphic Communications Group Limited 2352-2375 510-514
Ministry of Works and Housing 60. Public Servants Housing Loan
Scheme
Board 2376-2408 515-522
61. Tema Development Company Limited 2409-2425 522-525 62.
Architectural and Engineering Services
Limited 2426-2459 526-531
63. Greater Accra Metropolitan Area Sanitation and Water
Project
2460-2468 531-533
64. Ghana Water Company Limited 2469-2495 534-538 65. Water
Resources Commission 2496-2534 538-545
Ministry of Environment, Science and Technology Innovation
66. Institute of Scientific and Technological Information
(CSIR)
2535-2544 545-549
67. Building and Road Research Institute 2545-2553 549-550 68.
Animal Research Institute (CSIR) 2554-2567 551-553 69. Food
Research Institute (CSIR) 2568-2576 553-554 70. Ghana Grains
Development Project 2577-2586 555-556 71. Plant Genetic Resource
Research Institute
(CSIR) 2587-2595 556-558
2596-2604 558-559
73. Soil Research Institute 2605-2618 560-562 74. Forestry Research
Institute of Ghana 2619-2627 562-563 75. Institute of Industrial
Research (CSIR) 2628-2641 564-566
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020vi
76. Ghana Atomic Energy Commission 2642-2651 566-567 77. Nuclear
Regulatory Authority 2652-2666 568-570
Ministry of Roads and Highways 78. Department of Feeder Roads
2667-2672 570-576 79 Ghana Highway Authority 2673-2700
576-580
Ministry of Local Government and Rural Development
80. Ministry-Head Office 2701-2708 581-583 81. Institute of Local
Government Studies 2709-2728 584-589
Extra Ministerial Agencies 82. National Population Council
2729-2751 590-594 83. Ghana Aids Commission 2752-2773 594-598
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 vii
TRANSMITTAL LETTER
P O Box MB 96 Accra
GA-110-8787
31 May 2021
Dear Rt. Hon. Speaker,
REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF GHANA: PUBLIC
BOARDS, CORPORATIONS AND
OTHER STATUTORY INSTITUTIONS FOR THE PERIOD ENDED 31 DECEMBER
2020
I have the honour to submit my audit report on the Public Accounts
of Ghana-Public Boards, Corporations and other Statutory
Institutions to you to be tabled in the House pursuant to Article
187 (5) of the 1992 Constitution and Section 20(1) of the Audit
Service Act, 2000 (Act 584).
2. The report has been structured into three parts. Part I provides
an overall summary of significant findings and recommendations;
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 Part III gives
the full details of my findings and recommendations.
3. Mr. Speaker, this report highlights the significant findings
arising from my audit of the financial operations of Public Boards,
Public Corporations and other Statutory Institutions in accordance
with Section 13 of the Audit Service Act, 2000 (Act 584). This
includes details
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020viii
of financial irregularities identified, and resulting from
breakdown of internal controls. The report also provides
recommendations, where appropriate, and which implementation, it is
reasonably assumed, would help rectify identified weaknesses in the
financial management control systems.
4. Being aware of the extent of my reliance on others to produce my
report, I would like to thank my staff and the contracted Audit
Firms for the invaluable assistance provided to enable me prepare
this report.
5. I am also grateful to the Chief Executives, Chief Finance
Officers and the staff of the various Institutions for their
cooperation during the audits.
6. Finally, I would like to thank the Public Accounts Committee for
their continued confidence and support for my work by reviewing my
reports and reinforcing my recommendations to the Public Boards and
Corporations for purposes of prudent management of the public
purse.
Yours faithfully,
THE RT. HON. SPEAKER OFFICE OF PARLIAMENT PARLIAMENT HOUSE
ACCRA.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 ix
Contributing Audit Firms
• PWC Ghana
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020x
• Robert Azu & Partners
• V T Consult
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 1
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF
GHANA-PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS
FOR THE YEAR
ENDED 31 DECEMBER 2020
Introduction
The audit of the accounts of Public Boards, Corporations and other
Statutory Institutions for the period ended 31 December 2020 has
been conducted in accordance with Article 187(2) of the 1992
Constitution of the Republic of Ghana.
2. The objective of the audit is to express an opinion on the
accounts submitted to me by each Public Board, Corporation and
other Statutory Institutions for my examination.
3. I also evaluated the adequacy of the system of internal
controls, compliance with relevant legislations, stated accounting
policies and applicable financial rules and regulations of these
organisations.
4. Matters raised in this report are among those which came to my
notice during the period ended 31 December 2020. The observations
and recommendations arising out of the audits were discussed with
Managements of the affected Institutions and comments received,
where appropriate, have been incorporated in this report. The
report is in three parts:
• Part I provides a summary of the significant audit findings and
recommendations;
• Part II provides the significant findings and recommendations
according to Sector Ministries; and
• Part III deals with the details of findings and
recommendations
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 20202
PART I SUMMARY OF SIGNIFICANT FINDINGS AND
RECOMMENDATIONS 5. Presented in table 1 is the financial impact of
these irregularities according to their nature.
Table 1: Summary of financial irregularities for the period ended
31 December 2020
NO Type of Irregularity % Amount
(GHC) Amount (US$)
6 Stores Irregularities
0.09 11,591,519.21 11,591,519
7 Contract Irregularities
PART I SUMMARY OF SIGNIFICANT FINDINGS AND
RECOMMENDATIONS 5. Presented in table 1 is the financial impact of
these irregularities according to their nature.
Table 1: Summary of financial irregularities for the period ended
31 December 2020
NO Type of Irregularity % Amount
(GHC)
Amount
(US$)
Amount
2 Cash Irregularities 14.02 774,120,122.70 178,565,395.67
1,802,692,515
3 Payroll Irregularities 0.07 9,574,765.27 9,574,765
4
Procurement
5 Tax Irregularities 0.23 29,158,475.63 7,500.00 29,201,677
6 Stores Irregularities 0.09 11,591,519.21 11,591,519
7 Contract Irregularities 0.7 86,103,819.66 642,946.67
89,807,321
Sub-total ($€£) 918,285,771.95 647,815.00 464,963.13
Total 100 7,558,425,350.23 5,289,509,703.59 4,576,359.50
3,661,212.68 12,856,172,626
Table 1 shows that, the total irregularities stood at
GH¢12,856,172,626 which included US$918,285,771.95 converted into
Cedis at the prevailing exchange rate of GH¢5.7602 to the US$1 as
at 31 December 2020, €647,815.00 converted into Cedis at the
prevailing exchange rate of GH¢7.0643 to the €1 as at 31 December
2020 and £464,963.13 converted into Cedis at the prevailing
exchange rate of GH¢7.8742 to £1 as at 31 December 2020.
78%
14%
Recoverable
re gu
la ri
ti es
b y
na tu
re e
xp re
ss ed
i n
pe rc
en ta
ge s
Table 1 shows that, the total irregularities stood at
GH¢12,856,172,626 which included US$918,285,771.95 converted into
Cedis at the prevailing exchange rate of GH¢5.7602 to the US$1 as
at 31 December 2020, €647,815.00 converted into Cedis at the
prevailing exchange rate of GH¢7.0643 to the €1 as at 31 December
2020 and £464,963.13 converted into Cedis at the prevailing
exchange rate of GH¢7.8742 to £1 as at 31 December 2020.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 3
Table 2: Comparative Analysis of Irregularities from 2016-2020
(figures rounded to the nearest cedi) No. Type of
Irregularities 2016 GH¢
2. Cash Irregularities
3. Payroll Irregularities
4. Procurement Irregularities
5. Tax Irregularities
6. Stores Irregularities
7. Contract Irregularities
Total 718,085,208 12,002,880,339 3,007,258,924 5,468,398,431
12,856,172,626
6. The total irregularities figure of GH¢718,085,208 for 2016
increased to GH¢12,002,880,339 in 2017. The irregularities declined
by GH¢8,995,621,415 in 2018 to GH¢3,007,258,924. However, the total
irregularities increased by 81.8% from the 2018 figure of
GH¢3,007,258,924 to GH¢5,468,398,431 in 2019. During the period
ending 31 December 2020 the total irregularities recorded a 135% or
GH¢7,387,774,195 rise from GH¢5,468,334,006 in 2019 total
irregularities figure to GH¢12,856,172,626 in 2020. This was
occasioned mainly by a surge of GH¢5,207,442,576 or 107% in
outstanding debtors/loans/recoverable component of the total
irregularities for the period ending 31 December 2020.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 20204
T ab
le 3
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31 ,49
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.41 66
5,8 92
,69 4.4
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,12 27
0 17
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,39 5.6
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29 ,15
8,4 75
.63 7,5
00 .00
11 ,59
1,5 19
.21 86
,10 3,8
19 .66
64 2,9
46 .67
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 5
Outstanding Debts/ Loans Recoverable - GH¢10,067,170,560
7. These irregularities represent trade debtors, staff debtors and
outstanding loans. Included in this figure is an amount of
GH¢5,487,969,144.11 due from customers for power supplies in
respect of Forex Power Sales, Local Power Sales, Mines Power Sales,
Other Local Power Sales, Government MDA’s Power Sales, and other
Power Related Recoverables as at 31 December 2019. Absence of
effective debt collection policies, non-existence of credit
controls to recover the debts and Management’s indifferent posture
towards loan recovery contributed significantly to these anomalous
conditions. Also, improper maintenance of records on debtors, the
absence of debtors’ ageing analyses, non-documentation of
agreements stipulating the terms and conditions of loans, failure
to ensure that loans are repaid and Management’s non-compliance
with rules and regulations accounted for these
irregularities.
8. I recommended that Management of Public Boards, Corporations and
other Statutory Institutions should strictly adhere to rules and
regulations with regards to debts management. They should also put
in place proper policies for the management of loans and other
receivables as well as ensuring that loans and debts are repaid on
due dates to avoid or minimise the occurrence of bad debts.
Cash Irregularities - GH¢1,802,692,515
9. Cash irregularities related to the misapplication of funds, non-
retirement of imprest, payments not authenticated, payment of Board
Allowances to Council Members without Ministerial approval, cash
locked up in non-performing investments. Out of the total figure of
GH¢1,802,692,515 cash irregularities, GH¢442,730,876.74 represented
cash locked up in non-performing investment by SSNIT. These
occurred as a result of poor oversight responsibility and non-
existent controls. Other contributory factors were finance
officers’ failure to properly file and keep records, Management’s
failure to ensure the security and safety of vital documents,
non-maintenance of returned cheque registers, Management’s inertia
in complying with procedures stipulated in the Public Financial
Management Act, and poor accounting systems.
10. I therefore urged the Managements of the Public Boards,
Corporations and other Statutory Institutions to strengthen
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 20206
supervisory controls over their finance officers, and ensure that
they adhere to the provisions of the Public Financial Management
Act, 2016 (Act 921). I also recommended the authentication of all
payment vouchers, prompt payment to bank and full retirement of
accountable imprest on due dates.
Payroll Irregularities - GH¢9,574,765 11. These lapses were caused
by the failure of Management to exercise due diligence, and the
laxity of officers in charge of payroll validation in reviewing
payment vouchers to ensure salaries were paid to only those who
were entitled as well as payroll related irregularities. They were
also caused by Management’s failure to notify banks to stop the
payment of unearned salaries. The Controller and Accountants-
General’s Department also did not promptly delete names of
separated staff when notified to do so. In other instances,
Management also did not transfer statutory deductions in respect of
SSF contribution. Contained in the total irregularity of
GH¢9,574,765 is an amount of GH¢4,168,263 attributed to Ghana
Railway Company Limited in respect of outstanding 1st and 2nd tier
pensions contribution due from Management of Ghana Railway Company
Limited to SSNIT and other pension scheme managers.
12. I advised the Management Teams of the affected Institutions to
promptly notify the bankers of the separated staff to withhold and
pay to Government chest all unearned salaries. I also recommended
that officers in charge of payroll should exercise due care in the
discharge of their duties as well as ensuring that 1st and 2nd tier
contribution for their employees are promptly and regularly
transferred to the various pension schemes.
Procurement Irregularities – GH¢846,134,269 13. These
irregularities occurred as a result of Managements’ non-compliance
with the provisions of the Public Procurement Act 2003, (Act 663).
Out of the total irregularities, US$39,000,000.00 (GH¢224,647,800)
represented award of contract without following due processes by
Management of Bulk Oil Storage and Transportation Company Limited
(BOST).
14. I once again recommended that Managements of the various
Institutions should undertake procurement transactions strictly in
accordance with the provisions of the Public Procurement Act as
amended.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 7
Tax Irregularities – GH¢29,201,677
15. The Tax irregularities related to failure to pay statutory tax
deductions on due dates, and non-deduction of applicable taxes.
They also related to transacting business with non-VAT registered
persons or entities. Out of the total tax irregularities of
GH¢29,201,677,] an amount of GH¢12,449,542 is attributed to
Architectural and Engineering Services Limited (AESL) for
unremitted P.A.Y.E and VAT deducted.
16. I recommended that the Finance Officers should strictly adhere
to the tax laws to ensure that all tax revenues are promptly
collected and paid to the applicable revenue agencies.
Stores Irregularities - GH¢11,591,519
17. These irregularities include non-documentation of store items,
lack of awareness of officers assigned to store duties and
inadequate supervision. Included in the sum of GH¢11,591,519 is an
amount of GH¢11,581,019 worth of electrical materials that were
given out on loan to eight (8) beneficiary Companies. These
materials were issued out between 2014 and 2018 without any
specific terms of agreement.
18. I recommended the strengthening of controls over store
management and accounting, and also recommended strict adherence to
Rules and Regulations that govern the effectual conduct of public
financial business.
Contract Irregularities – GH¢89,807,321
19. These mainly relate to delay in construction projects in the
various Public Boards, Corporation and other Statutory
Institutions.
20. I therefore urged Managements to strengthen controls over
contracts and ensure that funds are available in order to engender
speedy completion of earmarked projects.
Audit Opinion
21. The financial statements submitted for validation presented
financial information in accordance with applicable statutory
provisions, and my office was satisfied in all material respect
that the financial statements complied with stated accounting
policies of Government and is in accordance with generally accepted
accounting
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 20208
standards and essentially consistent with that of the preceding
year.
22. In my opinion all the financial statements presented a true and
fair view of the financial positions as at 31 December 2020, and
financial performance of the organisations for the period ended 31
December 2020 except the Institute of Local Government Studies and
General Legal Council who had a qualified opinion expressed on
their financial statements.
Accounts Submission
23. All the audited entities presented their financial statements
for audit except National Communications Authority, Bulk Oil
Storage and Transportation Company Limited (BOST), Institute for
Scientific and Technological Information (INSTI) and Du-Bois Centre
who did not submit their financial statements for audit during the
time of our reviews and as such my office could not form an opinion
on the financial statements of these four institutions. However, in
the case of Ghana Technical Training Centre (GTTC) my office could
not express opinion on its financial statements because they were
submitted late.
Conclusion
24. As part of the processes of good governance, I urged the
appointing Authorities to ensure that Board of Directors are
constituted promptly for organisations having none. The absence of
Governing Boards tends to delay the signing of the financial
statements resulting in avoidable delays.
25. The operational results and financial positions of the Public
Corporations and other Statutory Institutions during the period
under review, could have been healthier if there had been effective
supervision of schedule officers.
26. I reiterated my advice to Managements to strengthen their
Internal Audit Units to ensure effective and efficient internal
control systems.
27. I also recommended that Managements should establish and
strengthen the Audit Committees within the organisations in
accordance with Sections 86 to 88 of the Public Financial
Management Act, 2016 (Act 921) to ensure that audit recommendations
are duly implemented.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 9
PART II SUMMARY OF SIGNIFICANT FINDINGS AND
RECOMMENDATIONS MINISTRY OF ENERGY
ELECTRICITY COMPANY OF GHANA
28. ECG lost 2,649.08 GWh which represents 24.30% of power
purchased from the power producing companies to system losses. We
advised Management to determine losses which are due to technical
and commercial challenges so as to deploy measures to reduce those
losses.
29. We noted that ECG incurred expenses to the tune of
GH¢182,576,235.15 as capacity charge by Cenit Energy for the twelve
months in 2018. However, Cenit supplied only 300.00kWh and
2,220,900.00kWh in August and December respectively for the full
year. We advised Management to ensure that exit clauses are
considered extensively before signing contracts.
30. We noted during our audit that ECG has not established an Audit
Committee. The Board Sub-committee on Finance performs oversight
responsibilities of Audit Committee function. We advised Management
to establish Audit Committee in accordance with the Public
Financial Management Act, 2016 (Act 921).
31. We noted that Management procured prepayment meters and
conductor 265sq.meters amounting to GH¢59,161,964.56 between 2014
and 2016. However, these items were not issued till the time of our
inspection on 8th August 2019. We recommended to Management to
ensure that the prepayment meters and conductors are issued out to
the users failing which the amount involved should be recovered
from the officers who engaged in the procurement.
32. We noted that electrical materials amounting to
GH¢11,581,019.21 were given out on loan to eight (8) beneficiary
Companies. These materials were issued out between 2014 and 2018
without any specific terms of agreement. We advised Management to
pursue for the returns of these materials or the parties concerned
should be made to pay for the cost of materials as considered
appropriate before the materials become obsolete.
33. We noted during our audit that 17 transformers were
damaged
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202010
within 2010 and 2013. We were unable to ascertain the basis upon
which the transformers with an average useful life of 35 years
could be damaged without use. We recommended to Management to
safeguard assets procured and ensure that the faulty transformers
are repaired or the Procurement Officers and Operations Directorate
should be held responsible.
34. We noted during our review of store summary report that total
amount of GH¢3,214,526.18 and GH¢1,746,094.89 were classified as
stock surplus and shortage respectively. Management should
strengthen supervision to safeguard assets. Meanwhile, Management
should expedite action to produce the Committee’s report for our
review.
Accra West Regions
35. We noted from Accra West Region that the value of materials
actually transferred from stores to the dedicated or rechargeable
jobs were higher than ECG estimates made to the customers. As a
result, ECG made losses amounting to GH¢179,647.23 for materials
provided on rechargeable jobs. We advised Management to ensure that
the engineers estimate should be on materials only whiles the
accounts section does the costing of the materials to avoid
recurrence of the loss of materials for dedicated jobs.
36. We noted during our audit that 16 Special Load Tariff (SLT)
Companies in the region had not paid their debts amounting to
GH¢27,857,498.59. We recommended to Management to expedite action
on the legal proceedings to recover the debt. Management is urged
to ensure that the Companies do not reconnect the meters
secretly.
Strategic Business Unit – Ashanti Region
37. We noted that the value of materials actually transferred from
stores to the dedicated or rechargeable jobs were higher than ECG
estimates made to the customers. As a result, ECG made losses
amounting to GH¢140,084.74 for materials provided on rechargeable
jobs. We advised Management to ensure that the engineers estimate
should be on materials only whiles the accounts section does the
costing of the materials to avoid recurrence of the loss of
materials for dedicated jobs.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 11
NORTHERN ELECTRICITY DISTRIBUTION COMPANY (NEDCo)
38. We noted that total collections of GH¢1,743,877.02 lodged at
the Tisuugtaaba Community Bank Ltd and GN Bank Ltd were not
transferred to GCB Power Sales and Security Deposit accounts at the
end of every month in accordance with the policy of Northern
Electricity Distribution Company (NEDCo). We recommended that
Management should take the necessary steps to recover the locked-
up funds without delays.
39. We noted that, 43,884 post-paid customers (CBMS) transferred
onto the Prepaid Meters (PPM) have a total outstanding debt of
GH¢28,527,939.96 as at 31 December 2019. We recommended that
Management should develop an instalment payment plan for the
customers and deduct it at source whenever the customers purchase
credit at the sales outlets.
40. A review of the Internal Audit report for 2019 disclosed that
Mr. Gilbert Buree a principal accounts clerk in Yendi did not lodge
into the bank account, cash collection amounting to GH¢302,571.86
as at 30th January 2019. We recommended that Gilbert Bruce should
be made to refund the amount of GH¢302,571.86 with interest at the
Bank of Ghana prevailing rate.
VOLTA RIVER AUTHORITY
41. Advances and prepayments for goods and services in the sum of
GH¢43,301,466.10 were not retired as at 31 December 2019. We
recommended that the advances and prepayment for goods and services
must be monitored to ensure that they are properly and fully
accounted for immediately a task is completed failing which the
Principal Spending Officer shall be held liable for any unaccounted
advances.
42. A total amount of GH¢131,302.74 was paid by the Authority to 71
Officers as salary advances. This amount remained unrecovered as at
31 December 2019 even though the beneficiaries separated between
2013 and 2017. We recommended that, all outstanding loans and
advances should be deducted from the end of service benefits and
properly accounted for in the books of accounts failing which the
amount should be recovered from the approving officers.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202012
43. Our review of the Authority’s receivables reconciliation and
ledgers disclosed a total amount of GH¢5,487,969,144.11 due from
customers for power supply as at 31 December 2019. We recommended
that, Management of the Authority should intensify its efforts and
improve its debt recovery strategies to recover the outstanding
receivables.
VOLTA RIVER AUTHORITY HEALTH SERVICES LIMITED
44. A review of the Hospital receivables reconciliation disclosed a
total amount of GH¢21,575,271.57 due from customers for various
health services rendered as at 31 December 2019. We recommended
that Management of the Hospital should intensify its efforts and
improve its debt recovery strategies in order to recover the
outstanding receivables.
45. A total amount of GH¢244,340.00 out of GH¢367,800.00 paid to Dr
Paul Ofori-Atta, a representative of MOTEC-Life UK, on implant and
Hospital fees charged from healthcare services were without
adequate supporting documents. We recommended that Management
should provide us with original invoices from the supplier and
acknowledgement of official receipt from MOTEC-LIFE UK.
46. A review of incorporation documents obtained from the Registrar
General’s Department revealed that Raymond John Lartey wholly owns
Volta River Authority Health Services Limited with 500,000 shares.
We recommended that the Board should ensure that the shares are
transferred immediately to Volta River Authority.
47. Our audit disclosed that, the Hospital has no Service Level
Agreement with Volta River Authority. We recommended that
Management should ensure that a Service Level Agreement is signed
with the Authority.
48. Contrary to Regulation 102 of the Public Financial Management
Regulations, 2019 (L.I. 2378), advances and prepayments of the
Hospital for goods and services totalling GH¢343,261.20 was not
retired as at 31 December 2019. We recommended that the unretired
advances should be adjusted in the personal name of the Principal
Spending Officer or the holder of the imprest or the ultimate
recipient of the imprest as appropriate and recovered.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 13
BULK OIL STORAGE AND TRANSPORTATION COMPANY LIMITED (BOST)
49. Management of BOST contracted America Tank and Vessel Inc.
(AT&V) in July 2006 to supply storage tanks and pipelines and
ship same to Ghana. As at October 2020 a total sum of
US$5,129,170.05 had been spent on the project. However, the storage
tanks were supplied and installed leaving the Pipelines yet to be
shipped to Ghana. We recommended that Management justify the delays
in bringing the pipeline to Ghana for installation and take
immediate action to prevent further delays.
50. Management approved the total payment of GH¢30,442,551.00 in
excess of the amount budgeted for. We recommended to Management to
justify the misapplication and further advised to desist from such
act and operate within approved budgets.
51. We noted that Management used Bulk Road Vehicles (BRVs) in
conveying products from Akosombo to Buipe instead of making use of
its Barges, which could have saved the company a total amount of
GH¢393,253.24. We urged Management to provide justification for the
non-usage of the barges.
52. Management was unable to collect debt amounting to
GH¢446,845.00 owed by four Bulk Distribution Companies (BDCs). We
urged Management to ensure that all debts due the Company are
promptly collected.
53. We noted that Management awarded a contract amounting to
US$39,000,000.00 to Rolider Company in June 2015 for the
construction of its Head office complex prior to approval by PPA
for a Restricted Tendering in December, 2015. We recommended to
Management to provide the supporting documentations and various
approval letters from the appropriate approving authorities and
further follow the procedures as enshrined in Section 90 of Act 663
as amended.
54. Management awarded contract amounting to US$5,129,170.05
through Restrictive Tendering method but did not seek approval from
the Central Tender Review Committee (CTRC). We recommended that
Management should regularise the transactions by seeking
retrospective approval from the CTRC, failing which sanctions shall
be applied.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202014
55. We noted that, procurement activities totalling GH¢242,496.45
were not part of the approved and revised procurement plan of BOST.
We recommended to Management to regularise the transactions by
seeking retrospective approval from the Entity Tender
Committee.
56. Management paid twenty-four (24) staff who were on secondment
for more than a year a total amount of GH¢6,611,240.97 contrary to
the Collective Bargaining Agreement of BOST. We entreated
Management to justify the payment. Also, affected officers should
immediately be recalled or cease payment of their salaries.
57. We noted that Management paid an amount of GH¢151,987.00
covering a period of 41 months. This payment was in respect of half
salary paid to an interdicted staff. We recommended to Management
to take steps in bringing the matter to a close to avoid additional
cost to the Company.
58. Management seconded ten staff members to unrelated institutions
contrary to the Collective Bargaining Agreement of BOST. We
recommended to Management to justify their action and immediately
recall the staff concerned or cease payment of their
salaries.
59. We noted that two contract works with a total contract sum of
GH¢6,582,731.55 were abandoned. Management should make funds
available to the contractors, to enable them complete the
projects.
60. Management did not occupy an administrative block completed and
handed over accordingly by the contractor at a contract sum of
GH¢1,785,419.60. We advised Management to immediately put the
facility to use to avert any unforeseen circumstances.
61. We noted that, construction works on the Head Office Complex
and seven other contracts with a total contract sum of
GH¢43,454,345.00 were unduly delayed. We recommended to Management
to ensure that funds and other needed resources are committed
towards the completion of the delayed projects.
62. We noted that variation of GH¢1,291,613.00 on the Bolgatanga
BRV car park was not approved by the Entity Tender Committee (ETC)
and without formal contract amendments or addendum. We urged the
Procurement Department and the Works Unit to seek retrospective
approval from the ETC.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 15
63. Management did not enter into contract agreement with 3 service
providers despite their engagement with the company for the supply
of services to the tune of GH¢1,207,991.62 and US$642,946.67. We
recommended that Management should formalise the contract with
these service providers and make available the contract documents
for our review.
64. Management could not readily make available three Title Deeds
covering BOST landed properties. We recommended that Management
should obtain the title deeds for the affected landed
properties.
65. We noted from our visit to Savelugu that ‘test boxes’ installed
on the Buipe-Bolgatanga Petroleum product pipelines (B2P3) were
said to be stolen or removed. We urged Management to resource the
depot to enable them clear the ROW and replace the missing heads
and the stolen test boxes.
66. Our visit and review of reports indicated that Savelugu depot
has not transferred product as a booster station from November 2016
till date. As a result, PMS Products had been held in the pipelines
for the period. We recommended to Management to make the Bolgatanga
Depot operational to enable the product to be pushed.
67. We noted that barges 1 and 2 at Akosombo depot have been
decommissioned for maintenance since June 2013. Management is
encouraged to pursue the maintenance of the two (2) barges to
further enhance the strategic agenda of products reserves
countrywide.
68. A visit to the Akosombo depot disclosed that, the facility did
not have discharge meters installed to efficiently measure the
products discharged for onward distribution to Buipe depot. We
recommended to Management to consider the installation of the
meters at the discharge point to receive and measure products
efficiently.
69. Our visit to six depots disclosed that no security surveillance
unit was available whilst CCTV Cameras installed in some depots
were not functioning. Management should review and factor the
setting up of the security surveillance unit at the depots to
enhance the overall security of the facilities.
70. We noted that all depots rely on manual process in measuring
stock levels in the respective tanks instead of automating the
gauging system. We recommended that Management should consider
the
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202016
acquisition and automation of the Tank Gauging System with related
accessories as part of the depot upgrade to facilitate efficient
stocktaking.
71. We noted that all guest houses belonging to BOST need
maintenance works. We advised Management to conduct structural
integrity test on the buildings and take action on the outcome to
make them habitable.
72. We noted during our visit to Mami Water depot that the facility
has not been operational since June 2010 due to lack of maintenance
works. We urged Management to expedite action on the maintenance
works in order for the depot to be operational.
73. We noted that, the Board of Governors did not approve six
essential policy documents for the Company. We recommended to
Management to impress on the Board to approve the policy documents
for its immediate implementation.
74. Our interactions with the Head of ICT disclosed that the BOST
has not registered with the Data Protection Commission as a Data
controller. We urged Management to as a matter of urgency take the
necessary steps to register with the Data Protection Commission as
a data controller and consequently appoint a data supervisor to
ensure data is protected from unauthorized use.
BUI POWER AUTHORITY
75. We noted that, monthly invoices to ECG are not settled within
the required sixty (60) days resulting in a relatively huge
outstanding debt of US$386,878,949.46 as at 31 December 2019.
Management should ensure that previous and subsequent debt are
collected on time in order to improve the liquidity position of the
Authority to enable it carry out its operations effectively.
76. We noted that GRIDCo is indebted to BPA to the tune of
US$41,010,518.71 from 2013 to the time of the audit in 2019 and BPA
allegedly indebted to GRIDCo in the sum of GH¢5,658,577.58 but the
Authority has since 2013 not disclosed this indebtedness in the
accounts. Management of BPA should also make stringent effort to
ensure early ruling on this matter by the PURC.
77. We noted that the Authority had failed to recognise a provision
for the likely decommissioning of the Dam in future. The
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 17
authority should get a written representation from government on
its commitment to fund future decommissioning of the dam should the
need arise.
GHANA NATIONAL PETROLEUM CORPORATION
78. We noted that charges totalling US$815,000 were on the
Corporation’s NIB account for which the Corporation was unable to
determine the basis for them. We recommended to the Corporation to
obtain adequate explanation and supporting details from Bank of
Ghana for the charges.
79. We identified significant receivables due from Government of
Ghana and other Government related Agencies, with no evidence of a
repayment plan. We recommended to Management to intensify their
efforts in collecting these overdue balances.
80. We noted during our review that although GNPC recorded an
incidence of cyber-attack during the prior year (2017), no
vulnerability and penetration test was performed during the 2018
financial year. We recommended that management should ensure
continuous performance of vulnerability and penetration tests to
identify possible loopholes in the internal network security and
beef up the network security accordingly.
81. A number of GNPC projects totalling US$9,552,178 and GH¢976,673
appear to have been stalled, but with little progress over time. We
recommended that Management should consider the cash flow position
and ensure that resources are available to complete the
projects.
Procurement Issues 2015-2018
82. Management of Ghana National Petroleum Corporation (GNPC) in
contrast of Article 181(5) of the 1992 Constitution signed and
awarded five (5) international business contracts totalling
US$34,165,235.15 and £464,963.13. to five foreign suppliers or
contractors using Single- Source method in four of those
transaction and in one instance used the Restricted Tendering
method without seeking for the necessary Parliamentary approvals.
We recommended that Management of GNPC should be sanctioned in
accordance with Section 92 of the Public Procurement Act, 2003 (Act
663) as amended for breaching the Public Procurement Law.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202018
83. Contrary to the Section 42(1b) of the Public Procurement Act,
2003 (Act 663) as amended we noted that the Ghana National
Petroleum Corporation (GNPC) used the request for quotation (RFQ)
method in procurements of goods with contract values that exceeded
the threshold for RFQ. We urged Management to always observe the
tenets of the Public Procurement Law. Meanwhile the officials who
sanctioned the transactions (the Chief executive, Head of Finance
and the Head of Procurement) should be sanctioned in accordance
with Section 92 of Act 663 as amended.
84. We noted that GNPC in May, 2015 procured Desktop Computers,
Laptop Computers, Geo-Workstations, UPS, and Monitors for
Workstations from Perfect Business Systems through Single Source
arrangement without obtaining the requisite approvals from the
Board of the Public Procurement Authority and that of the
Ministerial Tender Review Board (MTRB). We recommended for the
appropriate sanctions in accordance with Section 92 of the Public
Procurement Act, 2003 (Act 663) as amended to be meted to the
Management of GNPC for breach of the procurement law.
85. In disregard for Clause 2 & 3 of Article 187 of the 1992
Constitution as well as Section 33 (1) of the Audit Service Act,
2000 (Act 584), our request to review some procurement related
records and documents were not met by Management of GNPC. We
advised Management to retrieve the document involved and forward
them for our audit review. Failure of which, sanctions should be
invoked against Management in accordance with Section 98 of the PFM
Act 2016, for financial indiscipline.
NATIONAL PETROLEUM AUTHORITY – 2019
86. We noted that the Governing Board approved a payment of Ten
million Ghana Cedis (GH¢10,000,000.00) to the Government without
any document from the Minister approving a dividend policy upon
which the Board made the provision. We recommended that the
Authority should ensure compliance with the Regulations of L.I.
2378 whiles seeking approval from the Ministry of Finance and or
Parliament for the retention of funds.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 19
UNIFIED PETROLEUM PRICE FUND
87. We noted that receivables from Oil Marketing Companies and
Liquified Petroleum Gas Marketing Companies totalling
GH¢14,702,905.29 were outstanding in the books for more than 120
days instead of 10 days provided in the Policy of the Fund. We
recommended that Management should ensure the timely vetting of
monthly returns within 15 days as per the policy. Management should
ensure that payments are received from OMCs within 10 days as per
the credit policy.
PUBLIC UTILITIES REGULATORY COMMISSION
88. The PURC Act, 2010 (Act 800), as amended, stipulates
percentages of levies to be paid to the Commission by Ghana Grid
Company Limited (GRIDCo) and Ghana National Gas Company (GNGC). We
noted during our audit that the recovery rates of these levies
continue to deteriorate over the three-year period from 2016. We
recommended to Management to continue to strengthen its
consultative arrangements with GRIDCo and GNGC.
89. We noted that, Funds earmarked for specific activities and
programs thus Pro-Poor Water, Energy Commission and Rural
Electrification were not correctly allocated as prescribe by the
PURC Act, 2010 (Act 800). We recommended to Management to evaluate
current terms of allocating funds received aimed at ensuring a much
equitable modality for the consideration and approval of the
Commission’s Board.
90. Management failed to secure Lands allocated to the Commission
in Kumasi, and Takoradi by the Regional Coordinating Councils in
contravention of Section 52 of The Public Financial Management Act,
2016 (Act 921). We recommended to Management to liaise with the
various Regional Security Councils to secure the lands and to
obtain the required legal documents.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202020
MINISTRY OF FINANCE VENTURE CAPITAL TRUST FUND
91. African University College of Communication Limited failed to
make payment on the agreed amount of GH¢4.7million as a buy- out of
Activity Venture Capital Trust Fund’s 30% stake in AUCC, denying
the Trust Fund its share of GH¢1,410,000.00 (40%) as per the
agreement on the distribution of returns amongst the shareholders
of Activity Venture Finance Company (AVCF). We entreated Management
of the Trust Fund to pursue AVFC to ensure the recovery of
GH¢1,410,000.00 (40%) of their share in AUCC.
92. The Trust Fund which became operational in 2006 is unable to
effectively execute its mandate as the driving force of the private
sector of the Ghanaian economy since the National Reconstruction
Levy Act, 2001 (Act 597), its primary source of funding, was
repealed in early 2007. Since the abolishment of the National
Reconstruction Levy Act, the Trust Fund has had to rely on the
Ministry of Finance for irregular and inadequate funding till date.
We urged the Board of Trustees to liaise with the Sector-Minister
to set up an alternative statutory funding source for the Trust
Fund. Furthermore, in the interim, the Board of Trustees together
with Management should push for the release of the budgetary
allocation reserved for the Trust Fund.
93. We noted that Ministry of Finance is unable to meet the Trust
Fund’s annual operational budget since the abolishing of the
National Reconstruction Levy Act, 2001 (Act 597). We urged the
Board of Trustees to liaise with the Sector-Minister to set up an
alternative statutory funding source for the Trust Fund.
SECURITIES AND EXCHANGE COMMISSION
94. Two former staff of the Commission who resigned in 2015 and
2016 financial years respectively had an outstanding loan of
GH¢15,788.16 as at the end of the year 2019. We recommended to
Management to ensure that the outstanding balance is collected or
considering the circumstances of seeking approval from Parliament
for the write-off through the Board.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 21
NATIONAL LOTTERIES AUTHORITY
95. We noted that there were several Law suits pending at the
various Law Courts with most demanding various sums of monies from
the Authority. The Authority should endeavour to avoid such law
suits in the future. Meanwhile efforts should be made to mitigate
the effects of the present position with respect to the law
suits.
BANK OF GHANA
96. Bank of Ghana subordinated loan receivable from ADB of GH¢150
million assigned to Financial Investment Trust (FIT) and expensed
in the books of the Bank. The Bank interest in FIT’s was also not
reported in FIT’s financial statements for the year ended 31
December 2018. Again, the Trust has not been consolidated by Bank
of Ghana since its results are considered immaterial to the Bank.
We recommended to Management to ensure that clear reporting lines
are established for FIT to the Bank. The operations of FIT should
be monitored and its results consolidated with those of the Bank
when required.
97. Three (3) letters of credit (LC’s) established on behalf of
Ghana Railway Development Authority in 2014 and Ministry of
Transport and Communication has outstanding as at 31 December 2019
US$7,043,340 and US$21,354,000 respectively. We recommended that,
Management should follow up with the relevant agencies to settle
the outstanding amounts.
98. We noted that there were no schedules detailing outstanding
transactions for other payables and accruals balances, and cheques
making up Bankers clearing balance of GH¢37,409,166. We recommended
to Management to assign the responsibility for reconciling ledger
accounts to specific individual. The process should be
independently monitored to ensure compliance.
GHANA PUBLISHING COMPANY LTD.
99. Management received monthly supply of fuel at varying sums to
the tune of GH¢215,281 for the year under review in addition to the
payment of commuting (fuel) allowance through the payroll system.
We recommended to Management to provide the basis for this
expenditure and regularize it through proper approval by the
appropriate approving authorities, failing which the Ghana
Publishing
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202022
should cease allocating such fuel and Management staff be made to
refund the amount of GH¢215,281.
100. The Company contracted five service providers for the
provision of various services without selecting them though a
procurement method to ensure fair competition and achievement of
value for money. We recommended to Management to strictly comply
with the Public Procurement Act, 2003 (Act 663) as amended in its
procurement activities to avoid sanctions.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 23
MINISTRY OF EDUCATION GHANA ACADEMY OF ARTS & SCIENCES
101. We noted that Royal MAK Hotel and Catering Services was
indebted to the Academy to the tune of GH¢1,056,652.73 for the use
of the Academy’s building facility. We recommended that the
Principal Spending Officer should engage the Royal MAK Hotel and
Catering Services to put up a payment plan to recover the debt and
possibly to reach a consensus on the actual needs of the Hotelier
so as to free the part of the facility that they may not
need.
102. Management of the Academy did not take any remedial action
when it came to their notice that the newly built office complex
had various defects. We urged Management as a matter of urgency to
rectify the defects and our office notified.
103. We noted that an officer who retired on 25th December 2016
received one month of an unearned salary of GH¢10,008.43. We
recommended that Management should recover the amount and pay same
to Government chest and obtain a Treasury Receipt to support the
payment.
104. We noted that one driver, Emmanuel Ennin without authority
moved one of the official vehicles and got involved in an accident.
We urged Management to take steps to pursue Mr. Emmanuel Ennin for
the repair of the vehicle, failure of which Management will be held
liable.
NATIONAL SERVICE SCHEME, 2018-2019
105. We noted that the accounts department could not produce five
(5) booklets of General Counterfoil Receipt Books (GCR) issued to
Cashiers and Schedule Officers at the Farms and offices for our
audit. We recommended that the Head of Accounts and the Principal
Spending Officer retrieve the GCR from the Officers failing which,
Section 96 (1) (d) of the Public Financial Management Act, 2016
(Act 921) shall apply.
106. Our examination of payment vouchers for the period under
review disclosed that payment vouchers totalling GH¢69,510.00 paid
to staff members for various activities were without signed claim
sheets as acknowledgement of receipt by the payees. We admonished
the Director of Finance to provide claim sheets signed by the
payees
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202024
as proof of their acknowledgement of receipt of the payments made
to them for our verification, failing which the above stated amount
will be recovered from the authorizing and approving
officers.
107. Our review of the Scheme’s Property Register disclosed that it
has no legal title to the bungalows and parcel of lands at Airport
Residential Area, Ashongmang Estate, Adjiriganor, Haatso, Bortey
Mann, Adenta SSNIT Flat Medie and Papao, Haatso (West Legon)
several years after their acquisition. We urged Management to take
necessary steps to ensure that the ownership of these Bungalows and
Lands are secured.
UNIVERSITY OF CAPE COAST-2019 108. Contrary to Section 7 of the
Public Financial Management Act, 2016 (Act 921) the University
could not access its funds of GH¢9,123,532.57 invested with First
Banc and Gold Coast Fund Management whose licenses were revoked by
the Securities and Exchange Commission (SEC). We recommended that
Management should pursue recovery of their investments from the
receivers of First Banc and Gold Coast Fund Management through the
Security and Exchange Commission.
109. We noted that 14 projects valued at GH¢78,928,271.14 fully
funded from Internally Generated Fund have been delayed for periods
ranging between 2 and 8 years. Seven (7) out of the projects were
between the completion’s stages of 87% and 99%. We recommended that
the Management of the University should ensure early completion of
the projects to save the projects from further deterioration.
110. The University did not have legal title to 5 of its properties
valued at GH¢8,580,000 belonging to the School of Medical Sciences.
Though the properties are occupied by the School of Medical
Sciences and form part of the University assets in the 2019
financial statements. We recommended Management take immediate
steps to secure title deeds for the affected properties in order to
avoid losses that may arise as a result of disputes.
111. Management of the University did provide the tenancy agreement
between the University of Cape Coast and Ghana Hostels Limited for
the occupancy of 5.009 acres of the University’s land. We
recommended to Management to provide any Memorandum of
Understanding or Rent Agreement between the University and Ghana
Hostel Limited for audit review.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 25
UNIVERSITY OF GHANA College of Basic & Applied Sciences
(CBAS)
112. Our physical verification of teaching and learning equipment
at the College’s laboratory showed that some of the equipment were
not functioning and others are in obsolete. We recommended that
Management should secure funds to ensure timely repairs and
replacement of non-functioning equipment to enhance teaching and
learning
University of Ghana Hospital
113. We noted that the University Hospital did not ensure and
enforce collection of debt amounting to GH¢1,164,599.82 owed by
various entities who benefited from medical services of the
Facility. We recommended that Management should strengthen its
oversight functions on medical services rendered and timely enforce
collection of all outstanding receivables at an agreed default
interest rate to improve the Hospital’s cash flow.
114. We noted that the UG Hospital did not have a comprehensive
document such as administrative, procurement and human resource
manuals to provide clear policies and procedures to promote
efficiency and overall effectiveness in the general administration
and management of the Hospital. We recommended that Management
should establish and document internal policies and procedures, in
alignment with the general public legal framework of providing
quality health care service delivery, to guide the general
management and administration of the Hospital.
College of Health Sciences
115. We noted that the College Administration and School of
Medicine and Dentistry (SMD) invested a total amount of
GH¢456,199.08 in Liberty Asset which, is not a commercial bank and
does not meet any minimum capital requirements of Bank of Ghana. We
recommended that Management should strengthen its investment
oversight activities on treasury management and ensure strict
adherence to the policy instruction on investments. Again,
Management should take steps to redeem its investment with Liberty
Asset.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202026
Noguchi Memorial Institute of Medical Research
116. We noted that an amount of GH¢1,152,819.00 was advanced to
various Officers at NMIMR upon request to undertake a number of
activities remained unretired as at the end of 2018. We therefore
recommended that, Management should establish clear timelines for
the retirement of imprest and failure should warrant the
withholding of the imprest amount from the affected staffs’ salary.
Again, Management should ensure that the outstanding amount of
GH¢1,152,819.00 are recovered from the respective officers.
117. We noted that NMIMR did not have an International Organisation
for Standardisation (ISO) accreditation to be able to perform
laboratory studies in conducting research into communicable and
non- communicable diseases and provide high end laboratory
diagnostic, monitoring and surveillance services in support of
national public health public relations. Hence, NMIMR continuous to
rely on services of other vendors to perform diagnostic and
laboratory studies. We recommended that Management should ensure
that NMIMR take steps to obtain the requisite ISO accreditation and
engage a diagnostic expert to provide such services
internally.
118. We noted that NMIMR did not have a funding strategy or
dedicated research reserve to provide underlying financial
resources to undertake research activities for effective structural
transformation of our socio-economic environment except over
reliance on the benevolence from development partners. We
recommended that Management should establish a research fund to
provide sustainable dedicated resources towards research
activities.
Accra City Campus
119. We noted that a total amount of GH¢182,176.39 was paid as
monthly responsibility allowance to various categories of staff
without approval in addition to their regular responsibility paid
via their respective pay slips. Also, a total amount of
GH¢119,370.77 was paid as 13th month salary (or annual bonus) to
compensate staff inconvenience during the same period. We
recommended that Management should stop the payment of the monthly
responsibility allowance and take the necessary steps to obtain
approval from the College Provost and Vice Chancellor or University
Council failing which the total amount of GH¢182,176.39 shall be
recovered from the affected beneficiaries.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 27
120. We noted that UG (on behalf of Accra City Campus) awarded a
contract to Wilkado Construction Limited on 15 August, 2014, at the
sum of GH¢6,284,703.19, to complete the construction of
administration block and lecture theatre at Accra City Campus
within twenty-four (24) months. However, works have not been
completed despite the fact that UG procured building materials at
the cost of GH¢188,641.72 to assist the Contractor (Wilkado
Construction Limited) to complete the Lecture Theatre. We
recommended that Management should take steps to review the
contract terms and conditions as well as take steps to request
Wilkado Construction Limited to submit an active performance bond
to complete the outstanding works.
Physical Development and Municipal Services Directorate
121. The Articles of Agreement between the University and Messrs
Fuldako Furniture Company Limited provided for the supply and
installation of science laboratory hardware at a contract sum of
GH¢777,791.50 within eight (8) weeks after contract award on the 8
August, 2016. However, we noted that as at November 2019, the
installation works have not been completed despite continuous
reminder of the deliverable timelines. We recommended that
Management should take steps to review the contract terms and
conditions as well as take steps to request Messrs Fuldako
Furniture Company Limited to complete the outstanding works.
UNIVERSITY OF PROFESSIONAL STUDIES (UPSA) Financial Management
Issues
122. We noted that an amount of GH¢280,338.80 spent from the
Internally Generated Fund were not supported with the relevant
documentations like receipts, invoices, signed claim sheets,
reports and other expenditure related documents to authenticate the
transactions. We admonished the Director of Finance to ensure that
the unsupported payment vouchers are properly acquitted, failing
which the amounts involved should be refunded by the authorising
and paying officers.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202028
UNIVERSITY OF EDUCATION, WINNEBA
123. We noted that 13 bank accounts at Winneba, Kumasi and Mampong
campuses have been inactive for past couple of years and will be
treated as Dormant by the Banks. We recommended to Management to
either close these bank accounts or ensure the active use of them
as soon as possible.
124. We noted that the University had invested a total of
GH¢1,876,960.75 with Akyempim Rural Bank which were not rolled over
nor repaid on maturity date which fell on 30th September, 2016. We
recommended that every effort should be made to retrieve all monies
invested in Akyempim Rural Bank together with the accumulated
interest.
UNIVERSITY FOR DEVELOPMENT STUDIES
125. We noted that Dr. Joshua Caleb Dagadu, a former Chief ICT
Assistant of the University, who signed a bond with the University
to return after completion of a course abroad sponsored by the
University has refused return to the University. We recommended
that the University takes the necessary action to ensure that an
amount of GH¢78,723.26 representing the salaries he earned during
the study period is recovered from him.
GHANA EDUCATION TRUST FUND (GETFund)
126. An amount of GH¢10,000,000 which was invested with SIC- FSL
with expected date of maturity as 22 November 2018 has still not
been recovered in contravention of Regulation 51 of the Public
Financial Management Regulations, 2019, (L.I. 2378). We advised
Management to pursue diligently the agreed payment schedule and to
engage SIC-FSL constructively to ensure timely repayment.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 29
MINISTRY OF HEALTH FOOD AND DRUGS AUTHORITY
127. We noted that, six former staff of the Authority who became
separated by way of resignation and retirement in 2018 and 2019
were paid salaries, leading to an unearned salary of GH¢32,840.35.
We recommended that Management should recover the total amount of
GH¢24,451.86 in 2018 and GH¢8,299.35 in 2019 pay same to Government
chest and obtain a Treasury Receipt to support the payment and our
office notified for verification, failing which the authorising
officer may be made to pay the total sum of GH¢32,840.35 back to
chest.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202030
MINISTRY OF LANDS AND NATURAL RESOURCES LANDS COMMISSION
(CONSOLIDATED)
Survey and Mapping Division
128. We noted that the Division paid 4 separated staff an unearned
salary of GH¢20,673.70. We recommended that Management should
recover the amount from the separated staff and our office notified
for verification 30 days upon the receipt of this Management
Letter.
129. We noted that Survey and Mapping Division established and run
a school (Ghana School of Survey and Mapping) for training of
surveyors without any legal frame work or regulations. We
recommended that effort should be made to regularize the existence
of the school immediately for its aims and objectives to be
achieved.
130. Our audit review disclosed that, the accreditation given to
the Ghana School of Survey and Mapping by the National
Accreditation Board to run its programmes has expired since 2015.
The school continued to run its programme as usual without renewal
of the programme’s accreditation. We recommended that efforts
should be made to renew the accreditation of the school. This will
also help to avoid any penalty that may be imposed on the school by
National Accreditation Board.
SONGOR SALT PROJECT
131. We noted that contrary to Regulation 15(1) of the Financial
Administration Regulations, 2004, (L.I. 1802) that cash received
from customers were not lodged in designated bank accounts of the
Project within twenty-four (24) hours but was instead used to
finance operational activities of the Project. We advised
Management to strictly comply with the above legislation as this
will provide an audit trail for funds received and help avoid
misapplication of such funds.
132. We noted Management paid a total amount of GH¢127,500 to IMC
members as fuel and lunch allowances for their monthly meetings but
failed to deduct PAYE taxes. We advised Management to ensure all
allowances are consolidated and the appropriate PAYE taxes should
be withheld and paid to GRA as stipulated by Act 896.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 31
FORESTRY COMMISSION
133. Contrary to Section 91(1) of the Public Financial Management
Act, 2016 (Act 921), the Commission has not been able to recover an
over aged debt balance of GH¢6,116,037.54. We recommended to
Management to use legal means in retrieving monies owe them to
boost the Commission’s liquidity.
134. A total imprest of GH¢53,080.00 granted to staff had not be
accounted for as at the time of audit. The lapse had occurred due
to the weakness in internal control procedures by Management. We
recommended that staff should be made to retire the imprest failing
which the amount should be adjusted to their personal advance
accounts.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202032
MINISTRY OF FOOD AND AGRICULTURE GHANA COCOA BOARD
Head Office
135. Management of the Board did not establish a contributory
insurance scheme for cocoa, coffee and shea nuts farmers as
stipulated in the Section 26 of the Ghana Cocoa Board (Amendment)
Law, 1991 (P.N.D.C.L 265). We urged Management to engage all the
stakeholders, to ensure that the Scheme is established as mandated
by the Law in order to provide pension security for these
farmers.
136. Our analysis of the last Six (6) years Income and Expenditure
statements of the Board indicated that Management did not transfer
part of its profit into the consolidated fund as prescribed by the
(P.N.D.C.L 265). We recommended that Management should put in
measures to reduce cost in order to earn profits at the end of its
financial year, in order to make payment into the consolidated
fund.
137. Management did not transfer GH¢2.5 million to a Depreciation
Reserve Account with a commercial bank as mandated by the Section
28 of Ghana Cocoa Board (Amendment) Law, 1991 (P.N.D.C.L 265). We
urged Management to create the Depreciation Reserve Account as
mandated by the Law to ensure that the Boards’ expenditure on fixed
assets and other equipment is spent within the Fund Accounts.
138. Management of the Board could not provide supporting documents
for a total amount of GH¢3,561,358.19 recorded in the books as
liabilities (Loans and Grants). We recommended to Management to
provide the supporting documents such as the Loan agreements,
Memorandum of Understanding between COCOBOD and Ministry of Finance
on all the grants a for our review.
139. The Board of Directors did not seek Parliamentary approval to
write-off GH¢23.96 million being the value of Expired Chemicals and
Fertilizers from the books of COCOBOD. We urged Management to seek
retrospective Parliamentary approval for the write off failing
which the value shall be recovered from the Board of Directors in
accordance with Section 18(b) of the Audit Service Act, 2000 (Act
584).
140. As at 30th September, 2019, a total amount of GH¢1.29 million
stood in the records of the Board as balances of advances made to
17 Licence Buying Companies (LBCs) for purchase of Jute Sacks.
These
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 33
balances were in the books of the Board prior to the 2016/2017
financial year. We recommended that the Managers of these LBCs
should be located and the amount recovered from them to avoid loss
of funds.
141. The Fidelity bank reconciliation statements for the 2018/2019
financial year for Farmers Scholarship Trust showed double payments
to fifteen (15) schools amounting to GH¢235,623.20 as at 30
September 2019. We recommended to Management as a matter of urgency
to recover the amounts from the various schools.
142. The Board delayed the monthly Tier 1 contribution payment to
Social Security and National Insurance Trust (SSNIT) resulting in
accumulated penalty on unpaid and delayed SSF contributions of
Gh¢3.74 million as at October 2019. We recommended that Management
should ensure prompt payment of SSNIT contributions in accordance
with Act 766 to avoid further penalty charges.
143. The Board through court judgement lost GH¢2.27 million in
respect of interest and cost charges for delayed payment of
contract sums. We urged Management to exercise due diligence and
follow the required procedures in the discharge of their
contractual obligations to avoid future losses.
144. Two officers sued COCOBOD for unlawful dismissal as they were
alleged to have extorted funds from farmers for the distribution of
free fertilizers. Our further review also indicates that eleven
(11) other officers also sued the Board for wrongful dismissal
which were pending in court. We recommended to Management to seek
legal advice from the Legal Service Unit of the Board to ensure
that due diligence and required procedures are followed before
dismissing officers.
145. A total of GH¢998,255.14 accountable imprest granted to 34
officers to undertake various activities was not accounted for by
the officers at the end of the financial year. We recommended that
the outstanding amount should be accounted for by the affected
officers, failing which the amount should be adjusted to a personal
advance account in their names.
146. Twenty-four (24) Companies who were granted seed funds to
purchase cocoa failed to repay a total of GH¢97.0 million to the
Board. We urged Management to recover the amount from the
banks
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202034
that issued the guarantees for the affected Companies, failing
which the approving and authorising officers should be made to
refund the amount.
147. Management employed 28 staff to Manager and Director grades
between January 2014 and December 2017 without the approval of the
Board of Directors. This contradicts Section 8.4 of the Cocoa Board
Policy. We urged Management to desist from this practice in all
future engagements. We further recommended that Management should
seek retrospective approval from the Board of Directors to rectify
the anomaly.
Cocoa Health and Extension Division (CHED)
148. Management granted imprest amounting to GH¢349,635.73 to 28
officers to undertake various activities, however the total imprest
granted remained unaccounted for as at 30 September 2019. We
recommended that the outstanding amount should be accounted for by
the affected officers, failing which the amount should be adjusted
to a personal advance account in their names.
Seed Production Division (SPD)
149. Three thousand and thirty-eight (3,038) unit of chemicals
allocated to three SPD Cocoa Stations for 2018/2019 season had
expired and bloated. We recommended that a Board of Survey should
be convened without delay to dispose of the items to avoid
explosion and free up space for the storage of other items.
Cocoa Research Institute of Ghana (CRIG)
150. Investments totalling GH¢7.5 million being Provident and Rent
Funds invested with GN bank have been locked up. We recommended
that Management should liaise with the financial house to retrieve
the monies, failure of which, the issue should be referred to the
legal department for further action.
151. We noted that ten residential staff quarters project being
undertaking by Cocoa Board have been abandoned since 2011 due to
non-availability of the contract documents for effective
monitoring. We urged Management to liaise with Head Office to get
the team all the documents covering the contracts for our
scrutiny.
152. We noted that Bungalow No. 13 renovated by Ghana Cocoa
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 35
Board and handed over to the Institute have various defects
including; faulty door locks, leakage in the sewage system,
unpainted areas and improperly fixed doors. Management was urged to
recall the contractor to site to rectify the defect, failing which
the retention money should not be paid to the contractor.
Cocoa Clinic – Accra
153. Twenty-one (21) officers of the Clinic did not retire a total
advance of GH¢114,115.50 granted them to undertake various
activities. We urged Management to ensure that the amount is
adjusted to the personal advance accounts in the officers’ names in
accordance with the Public Financial Management Regulations, 2019
(L.I. 2378).
154. Contrary to Section 91 of Public financial Management Act,
2016 (Act 921), Management did not collect a total of GH¢8.7
million owed by 159 Corporate clients in respect of Health Care
Services rendered to them. We recommended that Management should
put in place stringent effort to recover the funds.
Regional – Kumasi
155. We noted that 20 tenants occupying Cocoa Board’s properties
owed a total of GH¢354,709.26. Contrary to the Section 91 of Public
Financial Management Act, 2016 (Act 921). We urged Management to
intensify its effort to recover the debts.
IRRIGATION COMPANY OF UPPER REGION LIMITED (ICOUR)
156. We noted that out of the 3,340 hectares of irrigable land at
both Tono and Vea project sites only 15.29% representing 509.30
hectares was utilized by farmers for the 2019/2020 dry season with
the remaining 2,830.70 hectares left unutilized. We urged
Management to liaise with the Ministry of Agriculture to obtain
adequate funds to rehabilitate the Vea project site and that,
adequate provisions should be made to maintain the
facilities.
157. We noted that even though the Company has maps for both the
Tono and Vea Schemes they have not physically demarcated the areas
to protect the lands earmarked for the projects and to prevent
encroachment. We recommended to Management to engage the relevant
state authorities to demarcate these areas.
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202036
NATIONAL FOOD BUFFER STOCK COMPANY LIMITED(NAFCO)
158. We noted that 1,670 bags of rice purchased during 2016
financial year valued at GH¢149,115 was not accounted for in the
stock report of that year and 3,231 bags of rice in stock valued at
GH¢242,325 got damaged in 2017 due to a heavy downpour. We
recommended that the Storekeeper should justify the reason for
non-inclusion of the 1670 bags of rice in the stock report or
refund the related amount of GH¢149,115. Management should also
seek appropriate approval for the disposal of the unwholesome
rice.
159. We noted that NAFCO did not apply the 7.5% tax rate on DMT
Collateral Services expenses of GH¢135,000 incurred during the
period, leading to a loss of tax amount of GH¢7,215.00. We
recommended that management should review all payments made and
compute WHT at 7.5% and effect payment of the difference to the
GRA.
NATIONAL FOOD BUFFER STOCK COMPANY LIMITED(NAFCO)
160. We noted that a total amount of GH¢482,360.00 for various
expenses incurred were without adequate supporting documents, like
receipts, signed sheets etc to account for them. Management should
obtain receipts, signed sheets and other relevant documentation
from the payees as an evidence of executing the activities to
account for the expenditures.
161. Management contracted a consultant for warehouse renovation
works without obtaining other quotations to ensure fair
competition. Management also advanced an amount of GH¢150,000 to
the consultants for renovation of warehouses (Yendi and Tamale)
instead of the actual cost of the renovation of GH¢15,000 without
any report to justify the disbursement of the GH¢150,000. We
recommended that Management should ensure that procurement
procedures are duly followed by obtaining a minimum of three
quotations for new services to be obtained from consultants.
Management should also provide the consultancy report justifying
the disbursement of GH¢150,000 advance granted to the consultant or
recover the amount from him.
162. Management procured white maize and other supplies totalling
GH¢12,347,402.97 from 43 unregistered and unlicensed
Companies,
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 37
leading to loss of registration and license fees of GH¢64,500.00.
We recommended that Management should collect the registration and
license fees of not less than GH¢64,500.00 from the 43 entities and
update the list of suppliers accordingly.
163. Operational advances amounting to GH¢16,980.00 which were
brought forward from 2016 and an advance of GH¢2,000 granted to
staff in February 2016 had not been retired and refunded as at the
end of 2017 and as at the date of our review in August 2019.
Management should implement measures to ensure that advances not
accounted for in a timely manner are recovered from benefits/
salaries of defaulting employees.
NATIONAL FOOD BUFFER STOCK COMPANY LIMITED (NAFCO) 2018
164. We noted that amount totalling GH¢333,050.00 relating to
expenses incurred on various activities were not adequately
supported with third party documentations such as receipts and
signed sheet to account for them. Management should obtain
receipts, signed sheets and other relevant documentation from the
payees as an evidence of executing the activities to account for
the expenditures.
165. Management procured white maize and other supplies totalling
GH¢30,360,044.00 from 56 unregistered and unlicensed sampled
Companies leading to loss of registration and license fees of
GH¢84,000. We recommended that management should collect the
registration and license fees of not less than GH¢84,000 from the
56 entities and update the list of suppliers accordingly.
166. We noted that NAFCO does not maintain comprehensive sub-
ledger records for debtors thereby making tracking and collection
of debts ineffective. Management should ensure that sub-ledger
accounts are maintained for individual customers and ensure that
the outstanding debts are promptly collected.
NATIONAL FOOD BUFFER STOCK COMPANY LIMITED (NAFCO) 2019
167. We noted that the Company made total payments of
GH¢1,924,699.52 without the approval and authorisation of both the
Senior Finance Officer and the Chief Executive Officer and this was
in clear violation of Regulation 82 of the Public Financial
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 202038
Management Regulations, 2019 (L.I. 2378). We recommended that all
payment vouchers must be duly authorised and approved by the Chief
Executive Officer and the Senior Finance Officer.
168. We also noted that Management disbursed funds totalling
GH¢1,976,047.47 on twenty-nine (29) payment vouchers without
adequate supporting documents. We recommended to Management to
ensure that adequate supporting documents are attached to the
payment vouchers or the amount of GH¢1,976,047.47 be recovered from
the approving and authorising officers.
169. We noted that Management did not deduct and pay withholding
taxes amounting to GH¢150,681.26 from various payments made for
goods and services purchased during the year. We recommended that
Management should pay the tax amount of GH¢150,681.26 that should
have been withheld in accordance with Section 117 of the Income Tax
Act, 2015 (Act 896).
Report of the Auditor General on the Public Accounts of Ghana –
Public Boards, Corporations and Other Statutory Institutions for
the year ended 31 December 2020 39
MINISTRY OF JUSTICE AND ATTORNEY- GENERAL’S DEPARTMENT
ECONOMIC AND ORGANISED CRIME OFFICE Head Office
170. A total amount of GH¢425,109.00 was credited as receipt in the
2018 Bank Statement of Account 2 from Ghana Revenue Authority (GRA)
without any evidence of authorization thus violating Section 47 of
Public Financial Management Act 2016. We recommended to Management
to seek Parliamentary approval for the receipt of this amount from
GRA failing which the amount of GH¢425,109.00 should be pai