Failure to Collect Revenue from Fee Defaulters – GH¢32,558.00

In contravention of Regulation 32 of the Public Financial Management Regulations, 2019 (L.I. 2378), which mandates Principal Spending Officers to take effective and appropriate measures to collect monies due to the entity, the audit disclosed that the Berekum East Municipal Assembly failed to collect a total of GH¢32,558.00 in fees owed by various entities. The breakdown is as follows:

Hotel Fees: GH¢12,500.00 from 8 defaulters
Toilet Operating Fees: GH¢17,078.00 from 10 defaulters
Private School Yearly Fees: GH¢2,980.00 from 18 defaulters
These lapses affected 36 defaulters in total and represent significant revenue loss to the Assembly.

← Back to District

Berekum East Municipal Assembly

Citation Source
Report Department Category Date
2023 Audit Report Finance Financial Mismanagement 23 Oct. 2024

Citation Impact

Loss of Internally Generated Funds (IGF): Failure to collect these fees reduces the Assembly’s ability to fund critical development projects and service delivery.
Weak Revenue Management Systems: Indicates inefficiencies in the Assembly’s mechanisms for monitoring, billing, and collecting revenue.
Risk of Recurrence: Non-enforcement may encourage ongoing non-compliance among service providers and institutions, weakening financial discipline.

Recommendations

Updates

Related Citations