Citations

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

2019 Audit Report
Offinso Municipal

Uncollected Rent Arrears at Offinso Municipal Assembly

On the review of the rent registers revealed that Offinso Municipal Assembly did not collect rent due from 14 tenants resulting in rent arrears totalling GH¢3,726.00.
The absence of effective debt re…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Offinso Municipal

Incorrect Salary Payments to Undeserving Staff at Offinso Municipal Assembly

On the contrary, Offinso Municipal Assembly wrongly paid salaries of GH¢9,286.00 to nine undeserving staff.
Consequently, GH¢9,286.00 was lost to the Assembly due to payment of unearned salary.
  • Financial Mismanagement
  • Human Resources
2021 Audit Report
Offinso Municipal

Lack of Documentation for Fuel Purchase at Offinso Municipal Assembly

Management of Offinso Municipal Assembly purchased fuel totalling GH¢32,745.00 without proper records to provide evidence of actual receipt and use of the fuel bought.
This did not provide an effecti…
  • Financial Mismanagement
  • Management
2022 Audit Report
Offinso Municipal

Failure to Substantiate Payments at Offinso Municipal Assembly

Contrary to the above Regulation, we noted that Management of Offinso Municipal Assembly could not substantiate 16 payments totalling GH¢48,015.32 with documents such as receipts, invoices, reports, s…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Offinso Municipal

Failure to Meet Revenue Collection Targets at Offinso Municipal Assembly

Contrary to the above Regulation, Offinso Municipal Assembly failed to achieve their revenue collection budget for property rate, rent, fees, licenses, etc. totalling GH¢94,068.00 from individuals and…
  • Financial Mismanagement
  • Finance
2019 Audit Report
Nsawam - Adoagyiri

Uncollected Revenue from Public Toilets at Nsawam Adoagyiri Municipal Assembly

Contrary to Regulation of the FAR, 2004 and Regulation 46 of the Public Financial Management Regulations, 2019, it was noted that during the review of revenue management of Nsawam Adoagyiri Municipal…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Nsawam - Adoagyiri

Discrepancy Between Salaries and Revenue Collected at Nsawam Adoagyiri Municipal Assembly

It was however noted that 6 collectors of Nsawam Adoagyiri Municipal Assembly were paid salaries totalling GH¢94,390.39 as against revenue collection of GH¢56,881.00 representing 47 percent of their s…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Nsawam - Adoagyiri

Non-Presentation of Revenue Collection Records at Nsawam Adoagyiri Municipal Assembly

Contrary to the above provision, it has been noted that 35 revenue collectors of Nsawam Adoagyiri Municipal Assembly did not present 28 GCR booklets with no par value, and Market tolls and Lorry Park…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Nsawam - Adoagyiri

Failure to Account for Collected Revenue at Nsawam Adoagyiri Municipal Assembly

It has been noted on the contrary that 3 revenue collectors of Nsawam Aboagyiri Municipal Assembly's did not account for total revenue of GH¢3,610.00 collected.
This resulted in loss of revenue…
  • Financial Mismanagement
  • Finance