Citations

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

2023 Audit Report
Ayensuano

Non-Compliance with Regulation 147 of the PFMR, 2019 (LI 2378) on Control of Value Books at Ayensuano District Assembly

378. Regulation 147 of the PFMR, 2019 (LI 2378) requires a Principal Spending Officer to be responsible for the efficient control of stock of value books of the covered entity.
379. Contrary to the…
  • Compliance Issues
  • Finance
2023 Audit Report
Tano South

Unsupported Payments at Tano South MMDA

The 2023 Auditor-General's Report identified GH¢20,451.56 in unsupported payments at Tano South MMDA. Sixteen payment vouchers lacked supporting documents (receipts, payment sheets, reports, memo…
  • Financial Mismanagement
  • Finance
2023 Audit Report
Berekum East Municipal Assembly

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.…
  • Financial Mismanagement
  • Finance
2023 Audit Report
Berekum East Municipal Assembly

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 mon…
  • Financial Mismanagement
  • Finance
2023 Audit Report
Berekum East Municipal Assembly

Payment of Penalty for Late SSNIT Contributions – GH¢5,616.40

Contrary to Section 7 of the Public Financial Management Act, 2016 (Act 921), which requires Principal Spending Officers to ensure the regularity and proper use of public funds, the audit revealed tha…
  • Financial Mismanagement
  • Finance
2023 Audit Report
Tain District Assembly

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…
  • Financial Mismanagement
  • Finance
2023 Audit Report
Tatale

Unsupported Expenditures – GH¢16,700.00

In contravention of Regulation 78 of the Public Financial Management Regulations, 2019 (L.I. 2378), which requires Principal Spending Officers to ensure the validity, accuracy, and legality of claims…
  • Financial Mismanagement
  • Finance
2023 Audit Report
Tatale

Avoidable Garage Fees Due to Seizure of Official Vehicle – GH¢9,180.00

In contravention of Section 52 of the Public Financial Management Act, 2016 (Act 921), which mandates Principal Spending Officers to ensure proper control systems over assets under their care, the Tat…
  • Financial Mismanagement
  • Transport/Asset Management