Failure to Collect Building Permit Fees – GH¢21,591.89

In violation of Regulation 32 of the Public Financial Management Regulations, 2019 (L.I. 2378), which requires Principal Spending Officers to take effective and appropriate steps to collect monies due to the entity, the audit revealed that the Tain District Assembly failed to collect Building Permit Fees totalling GH¢21,591.89 from 29 defaulters. These fees represent statutory charges that form part of the Assembly’s Internally Generated Funds (IGF), which are essential for local development initiatives.

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Tain District Assembly

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

Citation Impact

Revenue Shortfall: The Assembly lost significant potential income needed for infrastructure, planning, and monitoring activities.
Non-compliance Risk: This demonstrates weak enforcement of building regulations and could encourage unauthorized construction.
Weak Revenue Management: Reflects lapses in tracking, billing, and enforcing revenue collection procedures, undermining financial sustainability.

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