Citations

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

2022 Audit Report
Ayensuano

Non-Use of GIFMIS for Payments at Ayensuano District Assembly

Contrary to the above law, Ayensuano District Assembly failed to use GIFMIS to process 109 payments totalling GH¢499,377.19 between January and December 2022.
The lapse could result in distortions in…
  • Compliance Issues
  • Finance
2022 Audit Report
Ayensuano

Non-Presentation of GCR Booklets and Revenue Tickets for Audit by Revenue Collectors

Contrary to the above provision, it has been noted that 20 revenue collectors of five Assembly did not present 15 GCR booklets with no par value, and Market tolls and lorry park tickets valued at GH¢9…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Ayensuano

Non-Compliance with Procurement Regulations at Ayensuano District Assembly

Contrary to the above law, Management of the Ayensuano District Assembly procured cleaning materials and inner tyre tubes totalling GH¢7,070.00 without obtaining at least three competitive alternative…
  • Compliance Issues
  • Procurement
2022 Audit Report
Ayensuano

Non-Remittance of Taxes by Ayensuano District Assembly

On the contrary, it was noted that Ayensuano District Assembly did not remit taxes of GH¢1,316.00 from payments of goods and services made to suppliers.
This could prevent the State from meeting her…
  • Compliance Issues
  • Finance
2022 Audit Report
Ayensuano

Neglect of Broken-Down Vehicles at Ayensuano District Assembly

On the contrary, it was noted during our audit that 9 vehicles belonging to Ayesnuano Assembly had broken down and left at the mercy of the weather to the disadvantage of the Assembly' s transpor…
  • Financial Mismanagement
  • Transport/Asset Management
2019 Audit Report
Asante Akim South

Lack of Supporting Documents for Payments at Asante Akim South Municipal Assembly

It has been noted that management of Asante Akim South Municipal Assembly made payments totaling GH¢10,440.00 in respect of goods and services on 41 payment vouchers without supporting them with relev…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Asante Akim South

Non-Presentation of Revenue Collection Records at Asante Akim South Municipal Assembly

Contrary to the above, 6 revenue collectors from Asante Akim South Municipal Assembly did not present Market and Lorry Park Tickets valued at an unknown price and 9 GCR booklets with no par value, for…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Asante Akim South

Payment of Unearned Salaries at Asante Akim South Municipal Assembly

On the contrary, Asante Akim South Municipal Assembly wrongly paid salaries of GH¢12,512.35 to nine undeserving staff.
Consequently, GH¢12,512.35 was lost to the Assembly due to payment of unearned s…
  • Financial Mismanagement
  • Human Resources
2023 Audit Report
Ayensuano

Non-Compliance with Regulation 46 of the PFMR, 2019 (LI 2378) on Prompt Lodging of Revenue Collections at Ayensuano District Assembly

353. Regulation 46 of the PFMR, 2019 (LI 2378) requires a Principal Spending Officer to ensure that non-tax revenue collected is immediately lodged in gross within twenty-four hours in the designated…
  • Compliance Issues
  • Finance