Unrecovered Rent Arrears from Assembly Bungalow Occupants – GH¢10,200.00

Audit review revealed that 24 staff members occupying official bungalows of the Berekum East Municipal Assembly defaulted in paying rent totalling GH¢10,200.00 for the period January to December 2023. This contravenes Regulation 46 of the Public Financial Management Regulations, 2019 (L.I. 2378), which mandates Principal Spending Officers to ensure the efficient collection of non-tax revenue. Despite occupying the premises, the affected individuals failed to fulfil their rent obligations, and no evidence of recovery measures was provided during the audit.

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Berekum East Municipal Assembly

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

Citation Impact

Revenue Loss: The Assembly has been deprived of GH¢10,200.00 in non-tax revenue, affecting its ability to finance essential services and maintenance of government property.

Weak Financial Controls: The situation reflects inadequate oversight and poor enforcement of rent collection policies.

Accountability Gap: It sets a negative precedent, potentially encouraging further non-compliance among staff and weakening institutional discipline.

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