Eastern Region

Access all the audit citation reports for districts in Eastern Region

Citations

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
2021 Audit Report
Nsawam - Adoagyiri

Failure to Collect Outstanding Revenues at Nsawam Adoagyiri Municipal Assembly

Contrary to Regulation 46 of the PFM Regulations, 2019 (L.I. 2378), management of Nsawam Aboagyiri Municipal Assembly did not collect revenue totalling GH¢71,458.50 from 9 defaulters in respect of Pro…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Nsawam - Adoagyiri

Unregistered Vehicles at Nsawam Adoagyiri Municipal Assembly

Contrary to Section 52 of the PFMA, 2016 (Act 921), we noted that three vehicles belonging to Nsawam Adoagyiri Municipal Assembly had not been registered in the name of the Assembly.
Management state…
  • Compliance Issues
  • Transport/Asset Management
2019 Audit Report
Ayensuano

Non-Presentation of GCRs and Tickets for Audit at Ayensuano District Assembly

Contrary to the above Regulations 38 Revenue collectors of Ayensuano district Assembly failed to account for or present 95 GCRs with no par value and 28 tickets valued at GH¢36,200.00 collected betwee…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Discrepancy Between Salaries and Revenue Collected at Ayensuano District Assembly

It was however noted that 6 collectors of Ayensuano District Assembly were paid salaries totalling GH¢121,432.10 as against revenue collection of GH¢57,045.00 representing 47 percent of their salaries…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Non-Presentation of GCR Booklets and Revenue Tickets at Ayensuano District Assembly

It has been noted that 41 revenue collectors of Ayensuano District Assembly did not present 50 GCR booklets with no par value, and Market tolls and Lorry Park tickets valued GH¢2,7800.00 for audit.
T…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Failure to Account for Collected Revenue at Ayensuano District Assembly

It has been noted on the contrary that 6 revenue collectors of Ayensuano District Assembly did not account for the total revenue of GH¢3,602.00 collected.
This resulted in loss of revenue to the Asse…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Uncollected Revenue from Defaulters at Ayensuano District Assembly

Contrary to Regulation 46 of the PFM Regulations, 2019 (L.I. 2378), management of Ayensuano District Assembly did not collect revenue totalling GH¢3,602.00 from 6 defaulters in respect of Property rat…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Inability to Account for Payments to Suppliers at Ayensuano District Assembly

In violation of Regulation 78 of the PFM Regulations, 2019 (L.I. 2378), it has been noted that, management of Ayensuano District Assembly could not account for GH¢37,755.00 out of GH¢37,755.00 paid to…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Non-Use of GIFMIS for Payments at Ayensuano District Assembly

It has been noted that Ayensuano District Assembly made 20 payments totalling GH¢48,252.00 for various activities without the use of GIFMIS contrary to the above provision.
Management attributed the…
  • Compliance Issues
  • Finance
2021 Audit Report
Ayensuano

Non-Remittance of Withheld Taxes at Ayensuano District Assembly

In contravention of the above provision, management of Ayesnuano District Assembly did not remit withheld taxes of GH¢2,045.00 to the Commissioner-General of Ghana Revenue Authority.
Non-remittance…
  • Compliance Issues
  • Finance
2022 Audit Report
Ayensuano

Lack of Supporting Documents for Payments at Ayensuano District Assembly

It has been noted to the contrary that Ayesuano District Assembly failed to attach the requisite expenditure documents, such as invoices, statement of claims and receipts to payment vouchers totalling…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Ayensuano

Failure to Account for Revenue at Ayensuano District Assembly

Contrary to Regulation 46 of the PFMR, 2019 (LI 2378), it has been noted that 13 revenue collectors of Ayesnuano District Assembly did not account for revenue amounting to GH¢9,428.00.
Failure of the…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Ayensuano

Uncollected Revenue from Defaulters at Ayensuano District Assembly

Contrary to Regulation 32 of the PFMR, 2019 (LI 2378), Ayesnuano District Assembly failed to collect revenue totalling GH¢53,750.00 from 8 defaulters.
This deprived the Assembly of funds to undertake…
  • Financial Mismanagement
  • Finance
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