Committee was informed that the Upper East Region comprises three Municipal Assemblies and 10 District Assemblies.
The Committee observed that eight (8) Assemblies had a number of unresolved breaches of cash irregularities occurring specifically under the following: Uncollected revenue, Staff indebtedness, Unaccounted Payments, and over- Payments to caterers, all amounting to GH¢208,027.49.
The list of Assemblies in breaches of various cash irregularities are attached as Appendix G7 page 145 of the 2015 Auditor -General's report.
8.2.2 Unrecovered Payments from Caterers- GH¢43,116.53 -- Para
241
Builsa North was cited for not recovering overpayments made to caterers amounting to GH¢ 43,116.53. So far GH¢21,847.20 has been recovered with a remaining balance of GH¢21,269.24 outstanding in their books.
8.2.3 Uncollected Revenue- GH¢ 45,960.00 -- Para 244
In considering the Bolgatanga Municipal Assembly, the Committee observed that revenue officers failed to collect revenue amounting to GH¢ 45,960.00. So far, an amount of GH¢6,890.00 was accounted for and verified by audit staff at the meeting. A balance of GH¢8,110.00 is yet to be accounted for by Bolgatanga.
Management however indicated that they could not account for an amount of GH¢30,960.00 of the market sheds since those sheds were not occupied at the time of audit.
8.2.4 Unaccounted Payments- GH¢15,050.96 -- Para 248
Auditor General reported that six District Assemblies, namely Binduri, Bongo, Builsa South Garu, Pusiga and Talensi made payments to the tune of GH¢115,050.96 without the necessary supporting payment documents. So far, payment vouchers amounting to GH¢23,636.35 have been accounted for by Bongo and Talensi and have been verified and cleared by auditors from the region.
A remaining balance of GH¢91.414.61 is yet to be accounted for by the remaining four Districts Binduri, Builsa South, Pusiga and Garu.
8.2.5 Staff indebtedness -- GH¢ 3,900.00-Para 251
The Committee observed that the finance officer at Pusiga did not ensure repayment of advance made to fourteen staffs totalling GH¢3,900.00 in contravention of Financial Regulation 110 which requires Finance officers to pursue full recovery of advances paid to staff.
8.2.6 Unpresented Value Books- Para 253
Auditors reported that during their visit to Builsa North they detected 14
Table 3 Detail Recoveries
counterfoil receipts that were issued to revenue collectors were not accounted for during the audit period. According to them, there was no effort by the Assembly to report the matter to the Police.
However, upon receipts of invitation letter from the Public Accounts Committee (PAC), the Assembly recovered the 14 GCRs. These were verified and cleared by auditors.
Recommendation
The Committee therefore recom- mends that the officers concerned should be sanctioned for poor supervision, in accordance with Regulation 8 (4) of the financial Administration Regulations for allowing these infractions to occur and
ensure that all outstanding revenue be recovered from the Finance and revenue collectors and reprimand them in accordance with Regulation 8(4) which states, “Sanctions for breach of Financial discipline shall include ‘reprimand, suspension, demotion, interdiction and termination.”
Furthermore, the officials of Assemblies be surcharged for losses in cases where expenditures are not accounted for by revenue and Finance officers.
8.3 Details of Management Issues- Upper West Region
Committee Observation:
In considering the accounts of the Upper West Region, the Committee observed that seven Assemblies were in violation of various cash and tax regulations amounting to GH¢ 3,512,888.46. The list of Assemblies involved is captured as Appendix G8 page 146 and page 76 —79 of the Report.
8.3.1 Revenue not Accounted for -- GH¢4,230.00 - Para 268
The Committee noted that Finance officers failed to supervise revenue
collectors to collect revenue and pay to the Assembly at the stipulated time, resulting in unpaid revenue of GH¢ 4,230.00 in respect of Lawra GH¢ 2,761.00 and Wa East GH¢1469.00, respectively.
Upon invitation to attend to the Committee, these Assemblies immediately accounted for the said amount and presented the necessary documents which were verified and cleared by Auditor General's officials.
8.3.2 Payment to Caterers not Monitored GH¢3,360, 015.84 -- Para 271
In the case of Wa Municipal Assembly, the Committee observed that contrary to Section 2.6 and 2.7 of the Operations manual for School feeding programme which requires all districts to establish a District and School Implementation Committee to monitor the operations of caterers, the Wa Municipal Assembly did not have a District School Feeding Imple- mentation Committee to monitor the operations of school feeding caterers, resulting in the loss of GH¢3,360,
015.84
Management informed the Committee that they had earlier recommended to the office not to pay the caterers because numbers of caterers given by some schools were not consistent with the GES data and
they also noticed poor service rendered by some caterers. They contended that the officer who was in charge of the disbursement is deceased while his assistant was also on transfer. This resulted in the difficulty in recovery of the amount in question.
Recommendation
The Committee recommends that all schools must adhere to the implementations of the operations manuals of the School feeding programme and thereby ensure the establishment of a District and School Implementation Committee to monitor the operations of caterers. Furthermore, all schools should introduce the completion of funds retirement forms to ensure that Government receives value for payments made to caterers.
The Committee also demands that Management of Wa Municipal Assembly should ensure a refund of all wrongful payments to beneficiaries or identifiable officers be surcharged to serve as deterrent to others.
8.3.3 Unaccounted Payment- GH¢ l02,418.22 -- Para 275
Dafiama-Busie-lsah, Tumu, Lambusi Kani and WA East District
Assemblies made payments without the necessary accounting documents to the tune of GH¢102,418.22. All these Assemblies had their issues addressed and cleared by Audit Officials.
The Committee therefore cautioned the Assemblies involved to desist from the practice as they will in future be surcharged without an opportunity to present the documents later.
8.3.4 Unwithheld and Unremitted tax -- GH¢27,478.40 - Para 281
The Auditor-General reported that the Wa East Municipal Assembly retained an amount of GH¢24,362.85 and GH¢1,608.30 as taxes withheld from payments made to suppliers for goods and services to be paid to the Ghana Revenue Authority, but the amount was not remitted.
Managers of the Assembly explained that, the tax component was a counterpart funding agreement on a contract in line with the sustainable rural water and sanitation project. The project was to expand access to, and ensure sustainable water supply and sanitation services in rural and small town communities in six regions of Ghana of which the Upper West Region was a beneficiary.