Citations

Information on individual audit citations, including the nature of each infraction, the responsible department, and the recommended actions for resolution

2019 Audit Report
Offinso Municipal

Misappropriation of GH¢1,650.00 by Revenue Collectors Due to Supervisory Lapses

Contrary to the above provision it was noted that 1 revenue collecting agents/revenue collectors of Offinso municipal Assembly misappropriated a total amount of GH¢1,650.00 due the Assemblies.

The…
  • Financial Mismanagement
  • Finance
2019 Audit Report
Sekyere Central

Failure to Recover Unearned Salaries Due to Administrative Lapse at Sekyere Central Assembly

Management of Sekyere Central Assembly failed to recover unearned salaries totaling GH¢810.23 from a staff who vacated his/her post at the Assembly.
The lapse resulted due to management’s failure to…
  • Financial Mismanagement
  • Finance
2019 Audit Report
Sekyere Central

Failure to Withhold and Remit Taxes by Sekyere Central Assembly Amounting to GH¢2,224.73

It has been noted on the contrary that Sekyere Central Assembly did not either withhold or remit taxes amounting to GH¢2,224.73 to GRA.
Failure to withhold tax to the Ghana Revenue Authority (GRA) i…
  • Compliance Issues
  • Finance
2021 Audit Report
Sekyere Central

Lack of Documentation and Record Keeping at Sekyere Central Assembly

On the contrary, Sekyere Central Assembly did not produce 4 payment vouchers with a total face value of GH¢11,129.00 for audit.
Lack of proper record keeping at the accounts units of the Assembly occ…
  • Compliance Issues
  • Finance
2021 Audit Report
Sekyere Central

Lack of Documentation for Fuel Purchase at Sekyere Central Assembly

The Management of Sekyere central Assembly purchased fuel totalling GH¢5,467.00 without proper records to provide evidence of actual receipt and use of the fuel bought.
This did not provide an effec…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Sekyere Central

Failure to Account for Revenue by Revenue Collectors at Sekyere Central Assembly

It was however noted that 3 revenue collectors of Sekyere Central Assembly did not account for revenue totalling GH¢15,000.00 collected during the period under review
This led to loss of funds to the…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Sekyere Central

Discrepancy Between Revenue Collected and Salaries Paid to Revenue Collectors

It was however noted that between January and December 2022, an amount of GH¢139,290.10 was paid to 4 Revenue Collectors of one Assembly as salaries whilst their total revenue collection was GH¢58,191…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Sekyere Central

Non-Presentation of Market Tickets by Revenue Collector at Sekyere Central Assembly

It has been noticed that 1 revenue collectors of Sekyere Central Assembly did not present 8 market tickets valued at GH¢16,000.00.
Management of the Assembly attributed the cause of the anomaly to d…
  • Financial Mismanagement
  • Finance
2019 Audit Report
Offinso Municipal

Misappropriation of Revenue by Revenue Collector at Offinso Municipal Assembly

Contrary to the above provision it was noted that 1 revenue collecting agents/revenue collectors of Offinso municipal Assembly misappropriated a total amount of GH¢1,650.00 due the Assemblies.
The de…
  • Financial Mismanagement
  • Finance