“(5) The Auditor-General shall,within six months after the end ofthe immediately preceding financialyear to which each of the accountsmentioned in clause (2) of thisarticle relates, submit his report toParliament and shall, in that report,draw attention to any irregularitiesin the accounts audited and to anyother matter which in his opinionought to be brought to the noticeof Parliament. (6) Parliament shall debate the report. . .that is what we are doing of the Auditor-General and appointwhere necessary, in the publicinterest, a committee to deal withany matters arising from it.”
So, Mr Speaker, this is the area wherewe should look at. Should there beanother committee appointed by yourgoodself, to just monitor the implemen-tation of our resolutions, to ensure thatit would not be an empty exercise that weare engaged in? Mr Speaker, we shouldlook at this critically. Would you want the same Committeethat brought the Report to police theresolutions of Parliament, or alternatively,have another group look at the imple-mentation of the resolutions of theHouse? This is very critical and we needto look at it. Mr Speaker, as my Hon RankingMember rightly said, we have again alitany of the same problems bedevillingthis nation. Financial indiscipline at themicro level is most embarrassing. If wewould want to look at it, we would notfinish, but I would just comment on a fewissues of significance, and then leave it.
Mr Speaker, what I have observed isthat a lot of financial officers go scot freeafter they have violated the financialadministration laws of this countrybecause they are not sanctioned. Weshould look at it that, insofar as we letthem go scot free, we are promoting aculture of impunity which is not good forthe nation. Mr Speaker, of and concerning theAdministrator of the DACF, this was theindictment against him and I need tobring it to your attention. This is capturedon page 9, and it is unreceipteddeduction by the Administrator of theDACF. Mr Speaker, with your kindpermission. I quote,
“According to the Auditor-General,the DACF Administrator's circularno. DACF/CIR/01 dated 4th June,2003, stipulates that Assembliesshould issue receipts for grossamounts before deductions. TheAdministrator would in turn issuereceipts for all deductions”. Again, the Guidelines for utilisation ofDistrict Assemblies Common Fund statesthat:
“all releases of the DACF allocationshould be receipted in gross in theAssembly's cash book and anyother deduction should be treatedas expenditure'.” This is the observation of yourCommittee and I beg to quote again:
“Contrary to the above, theCommittee observed that the DACFAdministrator deducted at source,a total amount of GH¢43,630,888.29in years 2010, 2011 and 2012 fromthe Common Fund allocations ofsome Assemblies without issuingreceipts in acknowledgement of theamounts deducted.”
The breakdown is stated there. I wouldnot -- Mr Speaker, we have givenrecommendations that it is very imperativethe Administrator demands evidence ofservice rendered from the Assembliesbefore payments are made to serviceproviders. Mr Speaker, this is very important, forthe simple reason that the Administrator,without any coordination with the DistrictAssemblies, should not pay monies tothe service providers upfront. So,immediately the monies are lodged withthe Administrator and he, suo moto,without reference to any certificate orprovision of the service, gives the moniesto the providers, we would have a realsituation of paying monies to serviceproviders who have not even renderedthe services in the first place. So, advance payment of moniesallocated with the District Assemblieswithout evidence of work actually done, Ibeg to submit, is financial indiscipline onthe part of the Administrator, and weshould not have these things happening. Mr Speaker, one of the issues whichwould bring financial sanity to the realmis when we respect the sanction regime ofthe Public Procurement Act. I am referringto section 92. It seems to me that we donot respect the Public Procurement Act,for the simple reason that, it has become averitable vehicle of sole sourcing and therest of them, and we do not have valuefor money. Mr Speaker, the laws of Ghana aresupposed to bite. If not, then we do nothave any benefit of the laws. So, it hasbeen spelt out clearly that if one violates
any of the provisions of the PublicProcurement Act, it has penal conse-quences and the Attorney-General shouldprepare a docket and prosecute them. Mr Speaker, I really would want to saythat we should see and mark out all theentities in the realm, to determine who areviolating the Public Procurement Act andbring these infractions to the attention ofthe Attorney-General for possibleprosecution. In fact, if two or three people are jailedfor these traducers of the law, it wouldwake people up. This is because theybelieve that public procurement is aprocedure. As a matter of fact, it goesbeyond procedure and if one is found tohave violated it, one could be punishedfor that. Mr Speaker, that is stated atparagraph 12 of the Report. Unrecorded store items is also the case.People really buy goods intended for theAssemblies and they do not record them.So, we are not sure whether the goodswere actually bought or not. Mr Speaker, let me just end with oneissue of interest and I would take my seat. Mr Speaker, the District Assemblies areintended as vehicles for development. Infact, the central Government would notbe able to develop the whole country,thatis why the concept of the DistrictAssembly was put together andactualised in law. Mr Speaker, but insofar as the DistrictAssemblies are themselves not develop-ment minded, but just expenditure minded,we would not see development in ourcommunities at all. Mr Speaker, there is an infractionagainst the District Assemblies in thespending of the monies. Mr Speaker, if Imay quote the observations of the