50 District Assemblies - Ghana Audit Service

REPUBLIC OF GHANA

ANALYSIS REPORT OF THE

AUDITOR GENERAL

ON PERFORMANCE AUDITS ON

50 DISTRICT ASSEMBLIES

UNDER GHANA'S STRENGTHENING

ACCOUNTABILITY MECHANISM II

Our VisionOur Vision is to become a world-class Supreme Audit I n s t i t u t i o n d e l i v e r i n g professional, excellent and cost-effective services.

This report has been prepared in compliancewith Article 187(2) of the 1992 Constitutionof Ghana and Section 13 and 16 of the Audit Service Act, 2000 (Act 584)

Johnson Akuamoah Asiedu Acting Auditor GeneralGhana Audit Service16 November 2020

The audit was conducted under the supervision of Jacob Essilfie, Lawrence Ayagiba (AAGs, Performance Audit) and Benjamin G. Codjoe, Deputy Auditor-General in charge of Performance and Special Audits

This report can be found on the Ghana Audit Service website: www.ghaudit.org

For further information about the Ghana Audit Service, please contact:

The Director, Communication Unit Ghana Audit Service Headquarters Post Office Box MB 96, Accra.

Tel: 0302 664928/29/20 Fax: 0302 662493/675496 E-mail: [email protected]: Ministries Block 'O'

© Ghana Audit Service 2020

TRANSMITTAL LETTER Ref. No. AG.01/102/Vol.2/146

Office of the Auditor-General Ministries Block “O”

P. O. Box MB 96 Accra

Tel. (021) 662493 Fax (021) 662493

GA-110-8787

16 November 2020

Dear Mr. Speaker,

ANALYSIS REPORT OF THE AUDITOR GENERAL ON PERFORMANCE AUDITS ON 50 DISTRICT ASSEMBLIES UNDER

GHANA’S STRENGTHENING ACCOUNTABILITY MECHANISM 2

I have the honour to submit to you an analysis report on the performance

audits of infrastructure development in 50 district assemblies under the

USAID/Ghana sponsored project, Ghana’s Strengthening Accountability

Mechanism in accordance with my mandate under Article 187(2) of the 1992

Constitution of Ghana, Sections 13(e) and 16 of the Audit Service Act, 2000

(Act 584) which provide that I may carry out performance and special audits.

2. The purpose of the audit was to ascertain the efficiency and

effectiveness with which district assemblies execute infrastructure projects in

accordance with its mandate as stated in the Local Governance Act 2016 and

other laws. The audit covered the period 2013 to 2018.

3. We found that, the assemblies lacked the enthusiasm and attitudes to achieve

what they planned to do. The District Planning Officers did not provide the right

leadership and experience in leading the preparation of the Medium-Term

Development Plan. Annual planning, procurement planning, tendering and

implementation of capital projects were poorly performed. The Works Engineers

showed very little ability to supervise the construction works to meet the

specifications provided in the Contract Documents. They accepted defective work and

blamed their poor performances on lack of tools to check the executed works and also

lack of transport to visit project sites.

4. We made some recommendations to help the assemblies improve upon

its implementation of capital projects.

5. I trust that this report will meet the expectations of Parliament.

Yours faithfully,

JOHNSON AKUAMOAH ASIEDU

ACTING AUDITOR GENERAL

THE RT. HON. SPEAKER

OFFICE OF PARLIAMENT

PARLIAMENT HOUSE

ACCRA

i | ANALYSIS REPORT OF THE AUDITOR GENERAL ON PERFORMANCE AUDITS ON 50 DISTRICT ASSEMBLIES UNDER GHANA’S STRENGTHENING ACCOUNTABILITY MECHANISM 2

Table of Contents LIST OF ACRONYMS ................................................................................................................. iii

CHAPTER ONE ......................................................................................................................... 1

Introduction ........................................................................................................................ 1

Purpose and Objectives of the audit .................................................................................. 2

Audit Scope ......................................................................................................................... 2

Audit Methodology ............................................................................................................. 3

CHAPTER TWO......................................................................................................................... 4

DELIVERY OF INFRASTRUCTURE PROJECTS IN METROPOLITAN, MUNICIPAL AND

DISTRICT ASSEMBLIES ......................................................................................................... 4

Background ......................................................................................................................... 4

Infrastructure development projects ................................................................................. 4

Functions of the Assembly .................................................................................................. 5

Laws and Regulations .......................................................................................................... 6

1992 Constitution ................................................................................................................ 6

Local Government Service Act, Act 656 .............................................................................. 6

Local Governance Act 2016, Act 936 .................................................................................. 6

National Development Planning Commission Act 1994, Act 480 ....................................... 7

Public Procurement Act 2003, Act 663, amended to Act 914 ............................................ 7

Key players and their Responsibilities ................................................................................ 8

Funding ................................................................................................................................ 9

Steps in the identification to implementation of projects in Assemblies ........................ 10

CHAPTER THREE .................................................................................................................... 11

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS ......................................................... 11

ii | ANALYSIS REPORT OF THE AUDITOR GENERAL ON PERFORMANCE AUDITS ON 50 DISTRICT ASSEMBLIES UNDER GHANA’S STRENGTHENING ACCOUNTABILITY MECHANISM 2

Introduction ...................................................................................................................... 11

IDENTIFICATION AND SELECTION ..................................................................................... 11

PLANNING AND BUDGETING OF PROJECTS BY DISTRICT ASSEMBLIES ............................ 12

Budgeting for Projects ...................................................................................................... 14

Procurement of Contractors for Assembly Projects ......................................................... 16

Project Execution .............................................................................................................. 19

Assessing Benefits and Impacts of Assembly Projects ..................................................... 32

Projects Completed and In Use ......................................................................................... 34

Uncommon but Significant Audit Findings ....................................................................... 36

APPENDICES .......................................................................................................................... 39

APPENDIX 1- List of the 50 Districts Audited..................................................................... 39

APPENDIX 2 - Assessment areas and sub-components .................................................... 40

APPENDIX 3 – Methodology for auditing the 50 District Assemblies ............................... 41

Audit methodology for the 50 Districts ............................................................................ 41

APPENDIX 4 - Audit questions and Assessment Criteria used for the audit of the 50

District Assemblies ............................................................................................................ 44

APPENDIX 5 – Details of amounts each assembly paid to contractor for work not

executed ............................................................................................................................ 46

iii | ANALYSIS REPORT OF THE AUDITOR GENERAL ON PERFORMANCE AUDITS ON 50 DISTRICT ASSEMBLIES UNDER GHANA’S STRENGTHENING ACCOUNTABILITY MECHANISM 2

LIST OF ACRONYMS

ACRONYM MEANING

AAP ANNUAL ACTION PLAN

ADA ADAKLU DISTRICT ASSEMBLY

BOQ BILLS OF QUANTITIES

DA DISTRICT ASSEMBLY

DACF DISTRICT ASSEMBLY COMMON FUND

DCD DISTRICT COORDINATING DIRECTOR

DCE DISTRICT CHIEF EXECUTIVE

DDF DISTRICT DEVELOPMENT FACILITY

DFO DISTRICT FINANCE OFFICER

DMTDP DISTRICT MEDIUM TERM DEVELOPMENT PLAN

DPCU DISTRICT PLANNING COORDINATING UNIT

DPO DISTRICT PLANNING OFFICER

DTC DISTRICT TENDER COMMITTEE

DTRB DISTRICT TENDER REVIEW BOARD

GAS GHANA AUDIT SERVICE

GSAM GHANA’S STRENGTHENING ACCOUNTABILITY

MECHANISM

IGF INTERNALLY GENERATED FUND

IPC INTERIM PAYMENT CERTIFICATE

LGSS LOCAL GOVERNMENT SERVICE SECRETARIAT

MLG MINISTRY OF LOCAL GOVERNMENT

MMDA METROPOLITAN, MUNICIPAL AND DISTRICT ASSEMBLIES

MOF MINISTRY OF FINANCE

NDPC NATIONAL DEVELOPMENT PLANNING COMMISSION

OHLS OFFICE OF THE HEAD OF LOCAL SERVICE

POA PLAN of ACTION

PPA PUBLIC PROCUREMENT ACT

PPAu PUBLIC PROCUREMENT AUTHORITY

RCC REGIONAL COORDINATING COUNCIL

RPCU REGIONAL PLANNING COORDINATING UNIT

USAID UNITED STATES AGENCY FOR INTERNATIONAL

DEVELOPMENT

1 | ANALYSIS REPORT OF THE AUDITOR GENERAL ON PERFORMANCE AUDITS ON 50 DISTRICT ASSEMBLIES UNDER GHANA’S STRENGTHENING ACCOUNTABILITY MECHANISM 2

CHAPTER ONE

Introduction

United State Agency for International Development (USAID)/Ghana in collaboration with

the Government of Ghana is implementing a five-year project (from 2015 to 2020) under the

name of Ghana’s Strengthening Accountability Mechanism (GSAM). The main aim of the

GSAM project is to increase communities’ capacity to demand accountability from those to

whom resources have been entrusted on their behalf. This was to be done through

strengthening both top-down and bottom-up accountability. GSAM addresses

USAID/Ghana’s objectives of improving governance, the quality of district-built capital

projects and related service delivery, building the capacity of Ghanaian institutions, and

strengthening local democratic procedures and citizens engagement.

2. The Government of Ghana, USAID, and citizens all expressed concern that many

district assemblies were building projects inefficiently, ineffectively, and without citizen

input. For example, there is evidence that about 33 percent of projects are never completed

(Williams, 2015)1. In light of these concerns, the GSAM project was designed to increase

accountability for the planning and execution of these crucial district assembly projects.

GSAM targeted District Assemblies (DAs) to improve public sector accountability at that

level.

3. Key aspects of the GSAM project involved conducting social accountability audits of

infrastructure projects on one hand by CARE International and performance audits of

infrastructure projects by Ghana Audit Service (GAS) on the other hand. In 2016 GAS

completed a first round of audits of infrastructure in 50 district assemblies and a second round

in 2018 in another set of 50 district assemblies.

4. We made recommendations in management letters to the respective districts. This report

is an analysis of key issues identified in the second round of 50 individual audits of the

assemblies for the underlisted stakeholders to address for improvement in the management

of infrastructure projects in the district assemblies. They are:

1 Brick-and-mortar; Project delivery and unfinished infrastructure in Ghana’s local governments (Martin Williams, Nov 2015)


i. Ministry of Local Government and Rural Development

ii. Local Government Service

iii. Regional Coordinating Councils

iv. National Development Planning Commission

v. Public Procurement Authority

vi. Administrator of District Assemblies Common Fund

Purpose and Objectives of the audit

5. The purpose of the audit was to identify areas that make district assemblies’

management of infrastructure projects inefficient and ineffective and reporting to Parliament

on the way forward in order to improve the level of performance in the development of

infrastructure in the assemblies.

6. Specifically, we determined the efficiency and effectiveness with which the selected

district assemblies identified, planned, procured contractors, supervised and monitored the

construction of capital projects in accordance with sound administrative principles, laws and

practices in order to meet the required quality of the projects.

Audit Scope

7. Individual performance audits were carried out in 50 district assemblies in nine out of

the then ten regions of Ghana in 2018. We examined two infrastructure projects in each

district procured from 2013 to 2017. The projects were funded with District Assembly

Common Fund (DACF) or District Development Facility (DDF). The list of sampled districts

covered in the audit is found in Appendix 1.

8. We examined each assembly’s:

identification, selection and planning of infrastructure Projects (Pre -contract

activities)

budgeting and financing of infrastructure projects


procurement of contractors

implementation, monitoring and supervision of contractors (Post contract

activity), and

impact of the completed projects on beneficiaries

Audit Methodology

9. In 2019, GAS completed the audit of infrastructure projects in 50 district assemblies

and sent management letters to the assemblies for the implementation of recommendations

we made. The recommendations centered on what the assemblies should do to improve the

systems of identification and planning of projects, procurement of contractors, supervision

and monitoring of projects and post project evaluation.

10. We analyzed the findings in the 50 management letters under the four themes of the

audit (Appendix 2). We compiled the number of assemblies meeting the criteria for each

theme. We then compiled the reasons why they were unable to meet the criteria. We offered

conclusions and recommendations to the stakeholders listed in Paragraph 4. The methodology

we used to audit the 50 district assemblies is described in Appendix 3. The classification,

source of funding and status of the projects we examined are shown in Table 1.

Table 1: Classification, source of funding and status of the 100 projects

Classification of

projects

Source of funding

TOTAL

Status of projects

No. of

Completed

projects

No. of

uncompleted

projects DACF DDF DACF/

DDF

IGF

Classroom 31 16 2 0 49 43 6

Health Care 28 6 0 1 35 31 4

Staff Quarters 1 3 0 1 5 5 0

Hostel 0 1 0 1 2 1 1

Market 1 0 1 0 2 2 0

Police Station 0 1 0 0 1 1 0

Office accommodation 2 0 0 0 2 1 1

Toilet 3 0 1 0 4 3 1

Total 66 27 4 3 100 87 13 Source: GAS compilation


CHAPTER TWO

DELIVERY OF INFRASTRUCTURE PROJECTS IN METROPOLITAN,

MUNICIPAL AND DISTRICT ASSEMBLIES

Background

11. Local governance in Ghana has undergone significant reforms following the coming

into being of the fourth republic. Article 35 (5d) of the 1992 Constitution requires the state

‘to take appropriate measures to ensure decentralization in administrative and financial

machinery of government and to give opportunities to people to participate in decision-

making at every level in national life and government’.

12. The Constitution established the District Assemblies’ Common Fund (DACF) and

provides that 10% of total government revenues be transferred and distributed to the

assemblies annually. The Common Fund has assisted in the implementation of various

projects in the districts, focusing on priority areas such as education, health care delivery,

portable water supply, market infrastructure, sanitation, roads and drains among others.

13. In addition to the DACF, there are also grants transferred from the central to the local

government, such as the District Development Facility (DDF) and Urban Grants. Given the

significant amount of money transferred to the Assemblies, the issue of accountability to

citizens for service delivery from the use of the funds is paramount to citizens. In this respect,

The Administrator of the DACF has entreated Civil Society Organizations and members of

the public to view the Fund as their asset and be vigilant to ensure quality in the work of the

Assemblies in using the funds they receive so that the nation, as a whole, will reap the utmost

benefit from the Common Fund (The Common Fund Newsletter, Issue 2 of December 2014).

Infrastructure development projects

14. Infrastructure facilities are put up to support primary, secondary and tertiary productive

activities. They are catalysts of development and at the same time their presence can serve as


indicators of development and play a crucial role in poverty reduction, economic growth and

empowerment for the rural poor.

15. Infrastructural development projects play a key role in development in the sense that,

adequate provision of infrastructural facilities enhances the quality of life in both urban and

rural economies (Laah, et al., 2014). That is, infrastructure is the backbone of economic

capacity, and so the development of infrastructure is a fundamental concern of both

governments and citizens.

16. Metropolitan, Municipal and District Assemblies (MMDAs) in Ghana are responsible

for the overall development of the communities in their jurisdiction. They formulate, execute

plans and programmes for the overall development of their administrative areas. Given that

MMDAs are the vehicles through which government delivers its mandate to citizens, the

development of infrastructure is a necessity for government to deliver social services like

health and education to community members. To this end, MMDAs are to ensure that, in

accordance with the Public Financial Management Act that they deliver value for money on

funds spent by government in engendering infrastructure projects of good quality, within

budget and provided in time to serve the citizenry.

Functions of the Assembly

17. The MMDAs are required to perform all the functions conferred on them by the Local

Governance Act 2016, Act 936 and the Legislative Instruments that established them. Among

the functions the Assemblies perform are:

Management of the allocation of District Assemblies Common Fund and other grants

for the provision of public amenities, social infrastructure such as schools, water,

electricity, health and sanitation facilities amongst others.

Preparation and approval of development plans and budgets to regulate and control

physical development.

Ensures the judicious use of resources allocated to them for development purposes


Laws and Regulations

1992 Constitution

18. Chapter 20 of the 1992 Constitution mandates the Ministry of Local Government to

formulate policies on decentralization and rural/urban development.

Local Government Service Act, Act 656

19. The Local Government Service Act 2003 (Act 656) requires the Local Government

Service (LGS) to design and deliver systems to set targets for and monitor the performance

of Assemblies. The Act further mandates the LGS to develop Guidelines on the acquisition

and use of human and financial resources by the Assemblies.

Local Governance Act 2016, Act 936

20. Local Governance Act 2016 (Act 936) mandates the District Assemblies to formulate

and execute plans, programmes and strategies for the effective mobilisation of the resources

necessary for the overall development of the district and also initiate programmes for the

development of basic infrastructure and provide municipal works and services in the district.

The MMDAs are required under Act 936 to perform any function that may be required under

any enactment (for example, the Public Procurement Act in relation to Procurement, the

National Development Planning Commission Act in relation to the preparation of

development plans, LGS Act in relation to staff capacity building, etc).

21. The Local Governance Act 2016 also regulates the functions of the Regional

Coordinating Councils (RCC). The Act requires the RCCs to monitor, and co-ordinate the

performance of the implementations of planned programmes and projects of the assemblies.

The RCCs are also to monitor the use of moneys mobilized by the district assemblies or

allocated by an agency of the central government to ensure that they are effectively managed.


National Development Planning Commission Act 1994, Act 480

22. The National Development Planning Commission Act 1994 (Act 480) mandates the

National Development Planning Commission (NDPC) to develop guidelines for the

preparation of development plans by the assemblies taking into consideration the resource

potential and comparative advantage of the different districts of Ghana. The Act requires the

NDPC to coordinate all development policies, plans, programmes and projects between the

national and local governments and provide framework for monitoring and evaluating the

implementation of government policies, programmes and projects at all levels including the

Metropolitan/Municipal and District Assemblies (MMDAs). The Commission also provides

support to Ministries, Departments and Agencies (MDAs) and District Assemblies in

building their capacity for effective monitoring and evaluation of their respective

development plans.

Public Procurement Act 2003, Act 663, amended to Act 914

23. The Public Procurement Act 2003 (Act 663) and its amendment authorises the Public

Procurement Authority (PPAu) to develop rules, instructions, other regulatory documentation

on public procurement and formats for public procurement documentation. The Authority is

also required to monitor and supervise public procurement to ensure compliance with

statutory requirements. The Authority is also required to build the capacity of public officials

involved in public procurement at various levels and develop, promote and support training

and professional development of persons engaged in public procurement, and ensure

adherence by trained persons to ethical standards. PPAu also provides Advisory services to

government including MMDAs on issues relating to public procurement.


Key players and their Responsibilities

Key Player Responsibilities

National

Development

Planning Commission

Develops guidelines for the preparation of development plans by the assemblies

Make proposals for ensuring the even development of the districts of Ghana

Coordinate all development policies, plans, programmes and projects between the

national and local governments

Monitor and evaluate the implementation of government policies, programmes and

projects at all levels

provides support to MDAs and District Assemblies in building their capacity for

effective monitoring and evaluation of their respective development plans.

Ministry of Finance

Provide guidance to MMDAs in the preparation, implementation and monitoring of

budgets and revenues

Allocate the Budget financial resources efficiently, effectively and rationally to

sectors, MDAs and MMDAs

Releases funds to the Administrator of the District Assemblies Common Fund and

DDF Secretariat.

Ministry of Local

Government

Design and deliver systems to set targets for and monitor the performance of

Assemblies.

formulation of policies on decentralization, Rural/Urban Development

develop Guidelines on the acquisition and use of human and financial resources by

Assemblies

Public Procurement

Authority

Develop rules, instructions, other regulatory documentation on public procurement

and formats for public procurement documentation

Monitor and supervise public procurement and ensure compliance with statutory

requirements

Monthly publication of procurement Bulletin containing information on public

procurement, including proposed procurement notices of invitation to tender and

contract award information

Facilitate the training of public officials involved in public procurement at various

levels

Develop, promote and support training and professional development of persons

engaged in public procurement, and ensure adherence by trained persons to ethical

standards

Advise Government including Metropolitan, Municipal and District Assemblies on

issues relating to public procurement

Local Government

Service

Provide technical assistance to MMDAs and RCCs to enable them to effectively

perform their functions

Conduct organizational and job analysis for RCCs and MMDAs

Conduct management audits for RCCs and MMDAs in order to improve the overall

management of the Service, and

Assist the RCCs and MMDAs in the performance of their functions under Act 462,

Act 480, and any other enactment, etc

Administrator of the

District Assemblies

Common Fund

Develop and applies the formula for sharing the District Assemblies common fund

Releases the Share of the Assemblies’ common fund

Monitor and report on the utilisation of the DACF by the assemblies

Regional Co-

ordinating Council

Monitor, and co-ordinate the performance of the implementations of planned

programs and projects of the assemblies

Monitor the use of moneys mobilized by the district assemblies or allocated by an

agency of the central government


Funding

24. For the 50 projects we examined, those solely funded with DACF exceeded the

budgeted estimates by 29.5%, whiles projects financed by DDF exceeded their budgeted

estimates by 55.6%. The cost of the projects funded with both DACF and DDF exceeded the

budgeted estimates by 29.0% whiles projects funded with IGF exceeded the budgeted

estimate by 71.7%. Details of the funding are shown in Table 2.

Table 2: Funding for the 50 MMDAs

Source of Funding No of

projects

Budget Actual

expenditure

% increase

DACF 66 9,110,368.62 11,793,510.04 29.5

DDF 27 2,455,386.81 3,820,933.54 55.6

DACF/DDF 4 674,435.14 869,765.51 29.0

IGF 3 300,000.00 515,005.36 71.7

Total 100 12,540,190.57 16,999,214.45


Steps in the identification to implementation of projects in Assemblies

25. The steps assemblies go through to identify and implement an infrastructure project is

presented in Figure 1.

Figure 1: Diagram showing infrastructure projects delivery in MMDAs

Assembly Members

Unit Council

Area Council

Schedule 1 Dept.

Community Members

Community Leaders

EXECO

MCE/DCE

MCD/DCD

M/DPCU – (M/DPO, M/DBA,

M/DWE)

Budget Committee

Procurement Committee

RCC, F&A, Gen Ass, MOFEP

Engineer

M/DTR B

M/DCB

Tenderers

ETC – (M/DCE,

M/DCD)

Evaluation Panel

Contractor

Engineer

Works Sub-Committee

Monitoring Team

M/DCD

M/DFO

M/DBA

M/DIA

M/DPCU

Beneficiaries & Opinion Leaders

Project

Identification

Prioritised

List of

Projects

Planning &

Budgeting

Projects

for

Execution

Selected

Contractors Project

Execution

Completed

Projects

Impacts

Start

Procurement of

Contractors

End


CHAPTER THREE

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

Introduction

26. This section presents an analysis of the findings of the audits in the 50 district

assemblies. Recommendations were made in the 50-district specific management letters to

be implemented by the assemblies. The findings have been grouped under the four thrust

areas as detailed in Appendix 2. The recommendations in this report are for the

supervisory/regulatory bodies of the assemblies to implement to prevent future violations of

rules and guidelines governing the implementation of capital projects.

IDENTIFICATION AND SELECTION

Involvement of community members in developing the DMTDP

27. We examined whether the assemblies involved the communities in developing the

District Medium Term Development Plan (DMTDP). This was to determine whether the

communities were involved in the selection of the two projects sampled for audit.

28. We found that 31 (62%) out of the 50 assemblies involved communities to identify

and select projects for execution. That is, departments, individuals and opinion leaders made

specific requests to their respective assemblies and the assemblies held public fora with

stakeholders who made inputs to the final plan. The quality of the public fora was however,

poor as it did not follow the guidelines of National Development Planning Commission

(NDPC). The public fora were mainly attended by opinion leaders rather than the general

community members. Also, altogether there should be a minimum of three public fora held

by each assembly to discuss the development of the DMTDP with the communities. All the

assemblies held only one public durbar to disseminate the content of the draft DMTDP.

Twelve out of the 31 assemblies documented the process of developing the DMTDP.

Officials of the 19 assemblies who did not document the processes claimed they involved the

community members even though they had no records to support their assertions. Responses

from interviews with community members of the remaining 19 assemblies corroborated the


assertions of the officials that they consulted a section of the community members in the

development of the DMTDP.

29. Our interaction with officials of NDPC indicated that, they provided training to the

District Planning Officers and other key staff of the assemblies prior to the development of

the DMTDP. Our observation was that the training by NDPC had very little impact on

developing a quality planning document that captured the real aspirations of the districts.

Conclusion

30. The assemblies were aware of the importance of involving the community members

in determining their needs for the medium-term plan. However, they did not follow the

guidelines by the NDPC. They did not use the questionnaires provided in the NDPC

guidelines in soliciting information from community members, neither did they do any

analysis of the insufficient data they collected during the fieldwork for the preparation of the

DMTDP. Proper development of the district hinges on the implementation of development

projects that emerges from the people.

Recommendation

31. The Local Government Service Secretariat (LGSS) should support the NDPC to re-

evaluate the content and form of the training they provide to the planning officers prior to the

development of the DMTDP, identify the inherent weaknesses preventing planning officers

from following the guidelines and redesign the training programme and put in controls to

enforce compliance by the planning officers.

PLANNING AND BUDGETING OF PROJECTS BY DISTRICT ASSEMBLIES

Inclusion of audited projects in the Assembly’s DMTDP, AAP and quarterly reviews of the

AAP

32. We examined whether the assemblies included the projects we examined in their

DMTDPs and Annual Action Plans (AAPs). Capturing these projects in the planning

documents gave an indication that the assembly was ready to commit resources to implement


the projects in the planning period. We also examined whether the assemblies reviewed their

AAPs quarterly. This was to assure us that, if the project was not originally planned for, it

would have been included in a quarterly updated plan so that a supplementary budget would

be prepared to cover the funding.

33. We found that, all the assemblies prepared the DMTDP, but six of the assemblies did

not include seven of the projects in the DMTDP at the time of its preparation. Forty-six (92%)

of the 50 assemblies prepared Annual Action Plans with 32 (64%) of them executing one or

both projects from their Annual Action Plans. In all, 25 projects were not captured in the

AAPs. The 25 projects were across 18 assemblies. Fourteen (28%) out of the 46 assemblies

that prepared Annual Action Plans reviewed their Action Plans quarterly.

34. We were informed that the projects that were executed outside the AAPs were

unilaterally decided by the DCEs and some from DACF Secretariat. (See Table 3).

Conclusion

35. An assembly not reviewing its AAPs quarterly indicated lack of understanding of the

essence of the planning document. The need for an Annual Action Plan to guide the

implementation of the assemblies’ programmes seems to be well-understood by the

assemblies since majority of the assemblies prepared AAPs each year. However, they did not

take the review of the action plans seriously as only 28 percent of the assemblies reviewed

their action plans to incorporate changes made in the original plan. They also did not show

commitment to carry through their own plans thereby executing projects outside the action

plans. This could be that the AAPs were prepared as a formality to meet the requirement of

obtaining funding from central government.

Recommendation

36. The Regional Coordinating Councils (RCCs) should strengthen their monitoring role

on the assemblies under their jurisdiction by reviewing AAPs of the assemblies and provide

them with feedback.


37. The Office of the Head of Local Government Service (OHLGS) should on yearly basis

sample district assemblies’ AAPs for review to collect data on weaknesses in the AAPs and

design training accordingly for the districts.

38. The Minister of Local Government should institute controls to prevent DCEs from

usurping the power of the people from unilaterally selecting projects outside the AAP to

implement.

Budgeting for Projects

39. We examined whether the assemblies captured the projects in the assemblies’ annual

budgets and if not, whether the projects were covered by a supplementary budget. This was

to assure us that the project would receive funding during its implementation.

40. Thirty-four (68%) out of the 50 assemblies captured either one or both projects in their

budgets. Four out of the 16 assemblies which did not include the projects in their budgets

prepared supplementary budgets to cover the projects. The remaining 12 assemblies did not

capture the projects in their budget neither did they prepare supplementary budgets to cover

the projects.

41. Fourteen out of the 16 assemblies with project not captured in the assembly’s budget

in the year of implementation were implemented as a result of the MCE/DCE’s decision. The

other two assemblies stated the projects were either emergency or priority projects from

DACF Secretariat. However, none of those projects were completed within the contract

period to support the claim of urgency. In all, 22 projects were not included in the assemblies’

composite budgets. The list of the Assemblies, the projects and actual periods of completion

are shown in Table 3.


Table 3: List of Assemblies executing projects not in their budgets

S/N District

Assembly Project

Completed

in (mths)

Remarks

1 East Gonja

3 Unit Classroom Block at

Imamiya Islamic Primary

uncompleted Decision by

DCE

Hostel Facility at TI Training

School


DCE

2 Nkwanta South 3 Unit Classroom Block at

Alokpatsa DA JSS


DCE

3 Bosomtwe 1No. 3-unit Teachers Quarters

at Woarakese

17 Decision by

DCE

4 Gushegu 3 Unit Classroom Block at

Midwifery School at Gushegu

3 Decision by

MCE

5 Tatale-Sanguli

CHPS Compound at Bulikpali 9 Priority project

from RCC &

DACF Sec


Kparabutabu

8 Priority project

from RCC &

DACF Sec

6 Ahafo-Ano


Nfante

18 Decision by

DCE

CHPS Compound at Numesu 12 Decision by

DCE

7 Atebubu-Amanten 3 Unit Classroom Block at

Boniafo

12 Decision by

DCE

8 Suhum

1 No. 20-unit water closet with

mechanised borehole at

Akorabo

14 Decision by

MCE

9 Ejura Sekyedumase

CHPS Compound at

Hiawoanwo

19 Emergency

project

1No. 6-Unit Classroom Block

at Anyinasu

9 Decision by

DCE

10 Sekyere Central 1No. CHPS Compound at

Yereso

6 Emergency

project

11 Birim North

CHPS Compound at Old

Abirem

Uncompleted Decision by

DCE

4 Unit Office and 3 Unit

Travellers’ Shed at Old Abirem

15 Decision by

DCE

12 Kwahu South 24 Unit Market Stall at Bepong 10 Decision by

DCE

13 Asikuma Odoben

Brakwa

2 Unit Kindergarten Block at

Breman Ankaasu

1 Decision by

DCE

2 Unit Kindergarten Block at

Brakwa Eshiem

1 Decision by

DCE

14 Agotime-Ziope CHPS Compound at Agohome 13 Decision by

DCE

15 East Mamprusi

1 No 3-Unit Classroom Block

with ancillary facilities at

Nagboo

9 Decision by

DCE

16 Krachi East 1 No. CHPS Compound at

Kparekpare

26 Decision by

MCE


Conclusion

42. Executing projects without planned budgets accounts for delays in execution of

projects and abandonment of projects. It also leads to low performance on the assembly’s

AAP. The implication of executing projects not captured in the budget and also not covered

by a supplementary budget is that funds earmarked for projects community members have

opted for will be diverted for such projects.

Recommendation

43. Ministry of Finance (MoF) and District Assembly Common Fund Secretariat should

check whether the projects assemblies submit for the release of funds are in their development

plans and yearly budget before approving their funding.

Procurement of Contractors for Assembly Projects

Procurement Plans

44. We examined whether the assemblies prepared Procurement Plans and updated them

quarterly as required by the Public Procurement Manual to incorporate revisions in the Action

Plans. Our expectation was that each assembly would have planned its procurement activities

for the projects under examination and followed the plan;

45. We found that although all the assemblies prepared Procurement Plans for each year

of the audit period, 38 (76%) out of the 50 assemblies captured at least one of the two projects

in the Procurement Plans. Five out of the remaining 12 assemblies updated their Procurement

Plans in the action year to incorporate the projects under audit. Twenty-six out of the 100

projects we examined were not included in Procurement Plans in the year of their execution.

Seven assemblies circumvented the approved procurement plans and implemented projects

without express approval from the assembly’s Entity Tender Committee. Many of the

Procurement Plans were not updated with actual implementation dates for the assemblies to

use to analyse their performance in procurement. In some, the time allowed for procurement

of contractors, implementation and handover of the project was about three months which


was unreasonable considering the district assemblies funding context. Assemblies attributed

this to the absence of Procurement Officers in the assemblies and used the Planning Officers

to double as procurement officers.

Conclusion

46. The quality of Procurement Plans prepared for use by most of the assemblies was poor.

Furthermore, some of the assemblies did not follow their Procurement Plans during the

procurement activities. This situation is worrying and must be checked.

Recommendation

47. The Public Procurement Authority (PPAu) should increase its monitoring role on the

procurement process in the assemblies and also make follow-ups on the assemblies for the

implementation of PPAu audit recommendations.

Tendering

48. We examined whether tendering was done in accordance with the Public Procurement

Act (PPA); the tender evaluation was in accordance with criteria stated in the instructions to

tenderers and whether the assemblies followed the PPAu template for evaluating tenders.

Also, whether the assembly encouraged fair competition among tenderers to ensure that

selected tenderers had the requisite experiences and capabilities to execute the projects to the

required quality.

49. We found that 49 out of the 50 assemblies prepared tender documents. Atebubu-

Amanten District Assembly, although advertised for its projects for tendering could not

produce any document to show what tenderers submitted for evaluation.

50. In all cases, a maximum of four tenderers submitted tenders after the assemblies placed

the advertisement in one daily newspaper. The number of tenderers submitting tenders were

mostly three, meeting the minimum number of tenders required to make the tender a success.

In 10 assemblies there was no evidence of purchase of the tender documents.


51. Thirty-six of the assemblies constituted evaluation panels of three with no member of

the District Tender Committee (DTC) or the District Tender Review Board (DTRB). In two

instances, a member of the DTC/DTRB was also a member of the evaluation panel. Many

assemblies could not produce tender opening information and minutes; there were tender

evaluation reports with no names of the evaluators or different names from the officers who

were commissioned to do the evaluation. Almost all the assemblies could not produce the

documents of the losing tenders. The evaluation reports did not conform with the template

from the PPAu. There were many inconsistencies and mistakes in the evaluation reports

showing the lack of expertise in procurement on the part of the evaluation panels.

52. We found that, although the PPAu periodically conducted procurement audits in the

assemblies, the assemblies did not seem to implement the recommendations of the PPAu and

still continued to commit the infractions the PPAu reported on.

Conclusion

53. The fairness in the competitions in all the tenders conducted by the assemblies was

low. Some of the assemblies violated the requirements of the PPA Manuals by including

members of the Entity Tender Committee (ETC) in the evaluation panel. The expertise

recommended by the PPA Manuals were normally not available in the assemblies and the

assemblies did not make any effort to locate such expertise outside the assembly to assist.

Recommendation

54. The PPAu should together with its stakeholders develop regulations for the PPA

(Amendment) Act 2016, Act 914 spelling out sanctions for non-compliance with the Act,

Manual and regulations.

55. The LGSS should liaise with the PPAu to train staff of the assemblies involved in

procurement on the preparation and evaluation of tenders.

Award of Contracts

56. We examined whether the appropriate review body gave the required approval where

the threshold of the Entity Tender Committee was exceeded and whether notification of


awards was sent to the winning tenderers and the assemblies ensured winning tenderers

accepted the award before signing contracts with them and also that the tenderers met the

conditions of award.

57. We found that 37 of the 50 assemblies submitted the evaluation report to the DTRB

for concurrent approval. Forty-nine out of the 50 district assemblies notified the tenderers

who won tenders. Forty-two of the assemblies ensured the selected tenderers submitted the

required performance security before contracts were signed. Twelve of the assemblies

notified losing tenderers and returned their bid security as stated in the Instruction to

Tenderers.

Conclusion

58. On the whole, assemblies did better in award of contracts but eight assemblies took

the risk of signing contracts without any form of bond to protect the assembly in the event of

the contractor’s non-performance.

Recommendation

59. The Ministry of Finance should ensure that a performance bond is made part of the

documents for the application of release funds by an assembly for payment to a contractor

for his/her first certificate.

Project Execution

Supervision and monitoring of Assembly Projects

Quality of works

60. We examined whether the works engineers visited the project sites to check whether

the contractors were executing works in accordance with the specifications. In seven out of

50 districts, there was evidence that the engineers visited the project sites at least once during

the execution phase.


61. We noted some defects in the construction works during our inspections. Some of the

defects were because there were no details for the contractors to follow and they ended up

using their own discretions to construct the buildings. This happened especially in the

construction of roofs. There were also instances of poor workmanship by the contractors who

did not follow the drawing or descriptions in the Bills of Quantities. For example, the

reduction in the thickness of concrete bed and the replacement of the cement and sand screed

with cement slurry. None of the engineers ensured the contractors carried out any of the tests

stated in the contract documents to ascertain whether the contractor did what the contract

specified. The engineers accepted the defective work and recommended payment to the

contractors. In these instances, we made recommendations for disallowance of the

expenditure in the district specific reports.

Conclusion

62. The quality of a number of the projects were poor as a result of poor supervision by

the Engineers who lacked the will to reject defective work. Another factor was from the

pricing of the Bills of Quantities (BOQ) by the Contractors which did not reflect the actual

prices for executing those items of work. A third factor was the increases in prices of materials

caused by delays by the assemblies in paying for work done and the assemblies’

unwillingness to adjust prices as a result of fluctuations. Thus, contractors mitigated their

losses by reducing the quality of work.

Recommendation

63. The LGSS should organise training programmes to improve the capacity of Engineers

in supervision and contract management.

Site meetings

64. We examined whether stakeholders participated in the project execution and also if

there were opportunities for the stakeholders to make their concerns known on the project.

We also checked whether the engineers held regular site meetings, the number of times the

site meetings were held and those who attended.


65. Eighteen (36%) out of the 50 districts held site meetings once during the life of the

project. The site meetings were mostly held on the day the site was handed over to the

contractors to start work. The people who attended the site handover meetings were mainly

assembly members, assembly staff, chiefs, community members, contractors and

representatives of the user agencies. All the assemblies complained of lack of funds to

conduct site meetings.

66. The assemblies indicated that, the communities could report any of their grievances to

the assemblies’ engineers for redress. But in many cases community members confronted

contractors directly for work which in their opinion were poorly executed.

Conclusion

67. The assemblies did not consciously conduct monthly site meetings as required by the

General Conditions of Contract. The assemblies did not seem to know the importance of site

meetings to the progress and quality of works and also that site meetings allow other

stakeholders of the projects to make input during the construction of the project.

Recommendation

68. The Regional Planning Coordinating Unit (RPCU) should request for information on

site meetings held in addition to the quarterly progress reports of the assemblies. Members of

the RPCU should occasionally attend assemblies’ site meetings.

Payment for works not done

69. We found that 44 (88%) of the 50 assemblies paid contractors for works they did not

execute. The items of work were captured in the BOQ and were supposed to be executed as

part of the contract. In some instances, the quantities stated in the BOQ were reduced or

inferior materials were used in place of the specified ones but no adjustment was made for

the price differences. For example, 0.5mm thick aluminium roofing sheets were specified in

the BOQ but the contractors ended up installing 0.3mm thick Aluzinc roofing sheets. The

engineers accepted them and made full payment to the contractors as if they installed the

specified material.


70. The total amount of money we compiled from the audit of the 50 districts as a result

of paying for work not executed amounted to GH¢810,105.27. See Appendix 4 for details of

each assemblies’ contribution to payment to contractors for work not executed.

Conclusion

71. The non-execution of items specified in the BOQs and the use of inferior materials in

lieu of specified ones reduced the desired quality of the works. Secondly, the assemblies did

not obtained value for money as they paid more than they should have. Thirdly, it gave the

impression that the engineers did not appreciate the need to ensure contractors executed their

own requirement of what should go into the project. Lastly, it could be an avenue of collusion

between some staff of the assembly and the contractor where the staff could benefit from the

excess money paid to the contractor.

Recommendation

72. The RCC should engage consultants to periodically audit samples of projects executed

by assemblies to check for payments made for works not done. Those responsible for the

payment should be made to refund the amount.

Handling of Variations

73. We found that contractors executed works that were not originally captured on the

contract drawings or in the BOQs. Such work items were variations to the contract under

Clause 4.2.d of the General Conditions of Contract used for the works. The General

Conditions of Contract specified the need for approval from the Employer before the

Engineer issues a variation. None of the variations executed was issued by the Engineer

through an instruction, neither did the Entity Tender Committee (Employer) approve any of

the variations. We found two cases where the contractors wrote to the DCE to request

variations in their contracts. This was wrong and showed the lack of understanding of the

Engineer of his role under the contract regarding changes in the contract.

74. For example, at Builsa South District Assembly, the Contractor requested for a

variation in the contract because to him, the quantities of work items he had executed differed


from the bills of quantities. The engineer prepared a payment certificate for the payment of

GH¢18,576.42 to the contractor. This was approved by the DTC and the payment was made.

The certificate did not show an itemised bill to show where the variations in quantities came

from.

Conclusion

75. Variations are common in construction contracts but they must be handled in

accordance with the Conditions of Contract and with prudence to prevent it being used as an

avenue to enrich unscrupulous staff and contractors. The engineers and members of the DTCs

did not demonstrate ability to deal with variations as required by the contract.

Recommendations

The LGSS should organise training programmes for Engineers and members of

the DTC to improve their capacity in the handling of variations in construction

contracts,

The Ministry of Local Government (MLG) should institute a control for

assemblies to provide justifications for variations to a contract to the RCC for

approval before variations are executed.

Payment of Contingency sum

76. Contingency sum in a contract generally serves to cushion the employer when there

are increases in cost arising out of variations to the contract, additional works or fluctuations

in the prices of materials. The Engineer who has the authority to certify the contractor’s work

is to seek approval form the Employer (in this case the DTC) before certifying additional cost

or issuing a variation to an amount stated in the Appendix to the contract. The contingency

amount is to be deducted in whole or in part when the final account is prepared to take account

of any additional cost.

77. A sample of 10 Assemblies paid the total amount of GH¢128,714.34 being

contingencies in their contracts to contractors without justifications on 12 of the selected

projects. The assemblies paid the contingencies to contractors:


as if it was part of the works executed by the contractor.

to cover variations to the contract which they could not justify or use the right procedure

to approve and pay.

78. We found that contractors were the ones who requested for variations rather than the

engineers initiating them and the assemblies paid. This circumvented the procedure in the

General Conditions of Contract used by the assemblies. Table 4 shows the 10 assemblies and

the respective amounts they paid to contractors.

Table 4: Sample of 10 assemblies that paid contingencies without proper procedures.

No.

MMDAs No. of

projects

Amount of

Contingency paid

GH¢

Remark

1 Adansi North 1 25,792.80 Contractor requested for additional works and was paid

all the contingency sum

2 Ahafo Ano North 1 3,906.70 Paid the amount out of the contingency sum of

GH¢4,127.33 without justification.

3 Amansie Central

2 4,000.00 Paid the amount out of the contingency sum of

GH¢4,152.00 without justification and approval.

4 Agotime Ziope 2 17,100.00 Paid GH¢5,500.00 for furniture and GH¢5,500.00 for

contingency works on Nurses quarters without

justification. Also paid GH¢6,000 on Police Station

project without justification

5 Asunafo South

1 4,694.30 Paid the whole of the contingency sum of GH¢4,694.00

and extra to contractor without justification

6 Bosomtwe 1 15,183.94

Paid the whole contingency sum of GH¢15,183.94 by

increasing some quantities in the substructure in the last

certificate.

7 Ho West

1 8,736.96 Paid the whole contingency sum of GH¢8,736.96 plus an

additional GH¢4,024.24 without justification and

approval.

8 Krachi East


GH¢45,454.55 for furniture without going through the

right procedure.

9 Sekyere Central

1 2,074.84 Paid the amount out of the contingency of GH¢2,537.88

without justification

10 Sene East


GH¢2,168.00 without justification

Total 12 128,714.34

Conclusion

79. The Assemblies have the tendency to use the contingency sum without due regard to

the principle of economy.


Recommendation

RCC should monitor the Assemblies to ensure that they don’t pay contingencies to

contractors without justification and approval from the required authorities

MLGRD should ensure that assemblies do not include contingencies in their contracts

but constitute a general contingency fund for all projects to be implemented in the year

where application can be made to pay for additional cost with prior approval from the

respective RCC.

Completion of projects

80. We examined whether the projects were completed on or before the completion period

and found that projects in 17 (34%) out of the 50 districts were completed within the expected

completion period. Eleven out of the 33 districts that delayed in completing projects had no

documentation on file to show the contractors notified the assemblies about the delays. None

of the assemblies granted any contractor extension of time and no liquidated damages was

deducted from any of the contractors’ contract sums for delaying. The contractors did not

claim for interest on delayed payments from the assemblies although the assemblies delayed

in paying contractors. Twenty-three out of the 50 assemblies delayed in paying contractors

for periods of up to a year. Table 5 shows the list of assemblies and the periods their projects

delayed.

Table 5: Delay in completion of the infrastructure projects in selected MMDAs

No. MMDAs Name of projects Start date Expected date

of completion

Actual date of

completion

Delay in

completion

(Months)

1 Abura Aseibu

Kwamankese

1 No. 3-Unit classroom

block at Abura Dunkwa

Islamic School

04/08/2016 04/02/2017 12/04/2018 14

2 Adansi North 1 No. 3-Unit KG school

with Ancillary Facilities,

Fence Wall and

Provision of Mechanised

Borehole at Brofoyedru

24/02/2016 24/08/2016 27/02/2017 6

1No. 6-unit classroom

block, office and store at

Fumso

25/06/2015 25/04/2016 20/06/2017 14

3 Agona East 12/2015 06/2016 12/2016 6



of completion

Actual date of

completion

Delay in

completion

(Months)

1 No. 4-Unit teachers’

quarters at Agona Nsaba

4 Ahanta West 1No. 6-unit classroom

block with ancillary

facilities at Azani

11/04/2016 11/10/2016 Not completed as

at 06/2018

20

Construction of 2 –

Storey community clinic

(Ground floor) at New

Amanful

14/01/2015 14/07/2015 Not completed as

at 06/2018

35

5 Amansie

Central

1 No. CHPS compound

at Akatekyieso

10/09/2015 10/06/2016 Not completed as

at June 2018

24

Construction of a 1 No. 3

unit Nurses Quarters at

Jacobu

25/11/2015 25/05/2016 06/2017 13

6 Amenfi

Central

1 No.6-unit classroom


facilities at Chira-

Nkwanta

20/03/2014 30/09/2014 04/03/2016 18

7 Asunafo

South

1No. CHPS compound at

Asibrem

14/01/2015 14/08/2015 Not completed as

at June 2018

34

1no. 6-unit classroom

block at Kukuom SHS

30/01/2014 30/07/2014 03/2015 8

8 Awutu Senya

East

1 No. 6-Unit classroom


facilities (office, store,

teachers’ conference hall

and 1 No. 4-seater W/C

facility) at Gada

09/2015

03/2016 12/2016 9

CHPS Compound with

ancillary facilities at

Krispol city

09/2015 03/2016 12/2017 21

9 Banda 12-Unit Market Stalls

and Open Shed at Saase

13/07/2015 13/01/2016 27/07/2016 6

10 Birim North 4-Unit Offices and a 3-

Unit Travellers’ Shed at

New Abirim

09/2015 03/2016 Not completed as

at June 2018

27

11 Bodi 1No. CHPS compound at

Ahibenso


at April 2018

48

1No. 8-unit single storey

classroom Block at Bodi

SHS


at April 2018

45

12 East Gonja 3-Unit Classroom Block

and Ancillary Facilities

at Imamiya Islamic

Primary (Dagomba Line)

10/03/2016 10/09/2016 Not completed as

at May 2018

20

10-Unit Hostel Facility

at T.I. Training School

10/03/2016 10/09/2016 Not completed as

at May 2018

20

13 East

Mamprusi


at February 2018

38

1No. 3-Unit Classroom


facilities at Nalerigu

Health Assistants

Training School

14 Ejura-

Sekyedumase

6-Unit Classroom Block

with an Office, a Store

18/08/2015 18/02/2016 30/03/2017 13



of completion

Actual date of

completion

Delay in

completion

(Months)

and a Staff Common

Room at Anyinasu

CHPS Compound at

Hiawoanwu

14/01/2016 14/06/2016 29/09/2016 3

15 Garu

Tempane

08/12/2016 08/06/2017 07/2017 1

CHPS Compound at

Farfar

16 Gushegu 3-Unit Classroom Block

at Midwifery Training

School, Gushegu

06/10/2016 06/04/2017 03/2018 11



with Office, Store, KVIP

and Urinal at Yawungu

JHS

21/03/2016 21/09/2016 22/12/2016 3

17 Jaman North 6-Unit Classroom Block

at Adadiem

26/03/2015 26/09/2015 09/09/2016 12

CHPS compound at

Jinini

26/03/2015 26/11/2015 Not completed as

at Feb.2018

27

18 Kintampo

South


with ancillary facilities

at Amoma SHS

- 08/2016 21/12/2016 4

CHPS Compound at

Agyina

- 03/03/2016 19/06/2016 3

19 Krachi East 07/01/2016 07/04/2016 14/12/2017 8

6 - Unit Classroom

Block at Betenase

20 Lower Manya

Krobo

1-No CHPS Compound

with 4-Unit Aqua Privy

Latrine at Nuaso

10/11/2015 10/05/2016 30/12/2016 7

16-Seater Aqua Privy

Latrine at Adjikpo

Yokunya

20/08/2016 20/12/2016 Not completed as

at June 2018

18

21 Kwahu South 3-Unit Classroom Block

with Ancillary facilities

at Atibie

03/2016 08/2016 09/2017 13

4 No.24 Unit Market

Stalls at Bepong

06/2015 03/2016 04/2016 1

22 Kwahu Afram

Plains North


with Ancillary at Faso-

Battor

09/2015 09/03/2016 10/2017 19

16-Seater W/C toilet

facility at Donkorkrom


at May 2018

23

23 Nkwanta

South

Fire and Ambulance

Station at Nkwanta

22/07/2016 01/2017 Not completed as

at June 2018

17

24 Sefwi

Akontombra

1No. 3-unit classroom

block, office and Store at

Kramokrom

24/05/2015 23/11/2015 03/2016 4

CHPS Compound at

Kwadwokrom

24/05/2015 23/11/2015 12/2016 13

25 Sekyere

Central

CHPS Compound at

Yereso

02/02/2016 02/06/2016 13/07/2016 1



of completion

Actual date of

completion

Delay in

completion

(Months)

1 No. 3-Unit Nurses

Quarters at Nsuta

24/09/2014 02/2015 19/05/2015 3

26 Sene East 3-unit Classroom Block

with Offices and Store,

3-seater KVIP Latrine at

Lala

09/2014 09/05/2015 10/2015 5

27 South Tongu 3-Unit Classroom Block

at Kua D/A JHS

20/10/2015 20/01/2016 11/2017 22

CHPS Compound at

Gonu Agbokope

20/10/2015 20/01/2016 11/2017 22

28 Sunyani West 6-Unit Classroom Block

at Amanfoso

22/01/2015 22/01/2016 22/06/2016 5

CHPS Compound at

Adoe

04/12/2014 04/12/2015 18/08/2016 8

29 Tatale

Sanguili


and ancillary facilities at

Kparabutabu JHS

14/12/2015 14/06/2016 05/09/2016 3

CHPS Compound with

2-Seater KVIP and

Urinal at Bulikpali

14/12/2015 14/06/2016 18/08/2016 2

30 Wa West 1 No. 40 bed

capacity children’s’

ward at Wechiau

14/07/2016 14/01/2017 29/05/2018 16

31 West

Mamprusi

1No 3-Unit

classroom block

with ancillary

facilities and 90

pieces of dual desks

at Namiyela

16/03/2016 16/09/2016 Not completed

as at March

2018

18

32 Wassa

Amenfi

East

1No. 3-unit

classroom block

with furniture and

ancillary facilities at

Oppon

27/2/2015 27/05/2015 27/05/2017 24

33 Zabzugu CHPS Compound at

Mognegu

07/04/2016 07/08/2016 27/02/2017 6

3-Unit Classroom

Block and ancillary

facilities at Kalegu

D/A JHS

07/04/2016 07/08/2016 16/05/2017 9

Conclusion

81. Completion rates for projects in the assemblies were poor. Many of the delays were

caused by lackadaisical attitude of contractors as a result of delay in payment by the


assemblies, although during the tender stage they all produced evidence of a line of credit to

fall on in case of liquidity problems by the assemblies. Some of the contractors worked at

their own pace without the Engineers prompting the contractors of their obligations under the

contracts. The assemblies’ monitoring systems were not effective as the assemblies’

management did not act on delays by contractors possibly because of their delay in paying

contractors.

Recommendations

82. The RPCU in reviewing the annual plans of the assemblies should ensure the number

of capital projects embarked on by the assemblies are related to their previous year’s

performance.

83. The LGSS should liaise with PPAu to train assembly officials to improve the process

of selecting contractors for assembly projects.

Payment for works

84. We examined whether the assemblies paid contractors the amount due within time,

and observed controls on expenditure to ensure contractors were not overpaid and also that

contractors were adequately resourced to execute their contracts.

85. We found that 43 (86%) out of 50 districts settled all payments due contractors for

works done (for both completed and uncompleted projects). We also found that 27 (54%) out

of the 50 assemblies paid contractors the amount due within 28 days payment period in the

contract. The other 23 assemblies delayed in paying contractors for periods of up to a year.

86. Seventeen (34%) out of the 50 assemblies observed controls on expenditure outlined

in the Financial Memorandum for District Assemblies. These controls included contractors’

requests for payment (this often came as a letter asking to be paid rather than the contractor’s

valuation of work done), preparation of Interim Payment Certificate (IPC) by the Engineer,

monitoring reports, warrants and pre-audit of Payment Voucher.

87. We found that, the assemblies that were purported to have paid contractors’ IPC on

time did not encourage contractors to present their valuations for work done until the


assemblies received their share of the DDF or DACF. Thus, generally, assemblies were

unable to pay contractors on time for the works to be executed on or before the contract

period.

Conclusion

88. Payment to contractors was a serious problem in all the assemblies. In most cases it

was the advance mobilization payment that was made on time. All other payments were not

regular as envisaged by the Conditions of Contract. Controls for payments were often violated

by the District Chief Executives DCE), District Coordinating Directors (DCD) and the

District Finance Officers (DFO). The DCE, DCD and DFO implemented payment without

the involvement of the Budget Officer and Internal Auditor.

Recommendation

89. MoF, DACF and DDF Secretariats should ensure regular and timely release of funds

to the assemblies to enable them to pay contractors on time.

90. The RCCs’ internal Auditors should check and report on assemblies who violates

payment controls for disciplinary action to be taken against the DCEs.

Issuing of contractual certificates

91. We examined whether the assemblies issued contractual certificates to contractors at

the stipulated times. The certificates were; the Completion Certificate, Taking over

Certificate, Defect Liability Certificate, and the Final Certificate (release of the contractor’s

moiety and any other outstanding claims). Contractual certificates outline the responsibilities

of the contractual parties at each stage of the project. For example, the issuance of the

completion certificate empowers the employer to take over the project from the contractor

thereby relieving the contractor of the possession of the site given to him at the beginning of

the contract. It also marks the beginning of the defect liability period which allows the

employer to observe structural defects within a specified period and asks the contractor to

correct any such defects.


92. We found that 18 (36%) of the 50 assemblies issued Completion Certificates, five

(10%) assemblies issued Defects Liability Certificates and three (6%) assemblies issued

Taking-over Certificate. Many of the engineers did not issue the contractual certificates to

the contractors because they did not understand the importance as well as the role the

certificates play in contracts.

93. We also noted that the engineers did not adequately pursue provisions in the contract

documents and as a result, lost sight of the need to comply with Clauses 54 to 56 of the

General Conditions of Contract on the issuance of the various distinct certificates to

contractors.

Conclusion

94. Generally, the assemblies did not attach importance to issuing the contractual

certificates mentioned above although they were contractually important documents

signifying important milestones of the contract and the transfer of risk from one party to the

other. For example, the issuance of the Completion Certificate empowers the employer to

take over the project from the contractor thereby relieving the contractor of the possession of

the site given to him at the beginning of the contract making the employer responsible for the

building thereon.

Recommendation

95. The MLGRD should:

involve the RCC to request for evidence of the issuance of all contractual certificates

from the assemblies before they provide approval to them to release retentions to

Contractors

institute a control in the payment of the retention to contractors for the assembly to

show proof to the RCC of the issuance of all contractual certificates to contractors for

the RCC to approve for the assembly to release the retention to the contractor.


Assessing Benefits and Impacts of Assembly Projects

Impact of Projects

96. We examined whether the assemblies evaluated the implementation of the projects to

identify good practices and challenges in order to use the lessons learnt to improve future

implementation of projects. We also examined whether the impact of the projects envisaged

at the preparation of the DMTDP had been achieved.

97. We found that none of the 50 assemblies evaluated the implementation of its projects

to ascertain the successes and challenges of implementation in order to apply lessons learnt

on future projects. We also found that none of the 50 district assemblies carried out an impact

assessment on the projects executed to know if the projects had achieved the objective for

which they were constructed. The failure of the Metropolitan Municipal and District

Assemblies’ (MMDAs) to conduct post-project evaluation denies the MMDAs valuable

information that will assist them in planning and executing future projects.

98. The projects were purported to have been identified, planned and implemented by the

District Assemblies to meet the needs of the communities. We inspected the two selected

projects in each of the selected District Assemblies and interviewed key stakeholders on the

impact of the projects in their communities.

99. Largely, key stakeholders agreed that the projects had been beneficial to the

communities. Stakeholders in 29 District Assemblies stated that both projects had been

beneficial to their communities. In 15 District Assemblies, the stakeholders were of the view

that only one of the projects had impacted the community positively, whiles in six District

Assemblies the stakeholders said the projects had no impact. Case examples are presented in

Case Examples 1 to 6.


Case Example 1: Kwahu Afram Plains North District Assembly (KAPNDA)

Case Example 2: Gushiegu Municipal Assembly

100. In some few assemblies, key stakeholders interviewed expressed their displeasure with

the projects, claiming that the projects had not been beneficial to the communities, as

described in Case Examples 3 and 4.

In the Kwahu Afram Plains North District Assembly (KAPNDA) the head teacher of the school with a newly

constructed Classroom Block at Faso-Battor, attested that, the project had been very beneficial. He added that

prior to the construction of the classroom block the school held classes under sheds and were affected by

unfavourable weather conditions. Enrolment data for the Faso-Battor Basic School obtained from the District

GES Directorate showed progressive increase in enrolments since the Classroom Block was provided for use

from 2015/16 academic year. See Table 1.

Table 1:Increase in enrollment at Faso-Battor Basic School

Academic

Year

Level

2014/15 2015/16 2016/17 2017/18

Kindergarten 38 74 30 56

Primary 99 112 140 199

Junior High School 17 ---* 18 24

TOTAL 154 186 188 279

*Disruption of school activities due to outbreak of violence between Fulani herdsmen and indigenes resulting

in no JHS classes.

Source: District Education Directorate, GES, Kwahu Afram Plains North District on 16 May 2018

At the Gushiegu Municipal Assembly (GMA) the students said they were happy with the new classroom

block at the Midwifery Training school as it had eased their congestion situation. According to the

Principal of the school, she was happy with the classroom block, since the school is able to organise

events and functions such as examinations and meetings in the large hall (open classroom) and that the

students now have a place to study.


Case Example 3: Ahafo Ano North District Assembly

Case Example 4: Amansie Central District Assembly

Projects Completed and In Use

101. Of the 50 District Assemblies, 39 had the two selected projects completed, 10 districts

had one of the projects completed whiles one districts had none of the projects completed at

the time of the audit.

102. Out of the 36 districts that had both projects completed, 26 districts were using the two

projects at the time of the audit. Of the 10 district assemblies that had one of the two projects

completed, three of the districts were using the completed and uncompleted projects. This

means that some of the districts were not putting their completed projects to use, whiles other

districts were using projects that were not completed.

In the Ahafo Ano North District Assembly (AANDA) the CHPS compound was not in operation due to

the absence of equipment, water and electricity. The facility has also not been handed over to the Ghana

Health Service. Community members had to travel to neighbouring towns like Subriso and Tepa for

health care which had not been helpful in cases of emergency. A community member recounted her

personal story which led to the loss of her baby — ‘When my labour pain started, I got to the health

facility at Subriso I was referred to Tepa, then to Bechem. At Bechem, I was again referred to Duayaw

Nkwanta where I finally lost my baby’

In the Amansie Central District Assembly (ACDA), a completed Nurses Quarters was being used for a

different purpose. The project had been allocated to junior staff of the Assembly instead of nurses, as

advertised. The Assembly explained that they had given their CHPS facility to accommodate the District

Health Director and the NHIS District Director. As such it had taken over the Nurses Quarters as a

replacement to accommodate its junior staff.


Case Example 5: Wa West Municipal Assembly

Case Example 6: Kintampo South District Assembly

Conclusion

103. Although the assemblies undertake quarterly monitoring and evaluation of their

projects, they do not evaluate whole projects for good practices or challenges in order to help

them improve upon their performance. It was also not customary for the assemblies to

compare actual benefits of their projects with intended benefits at the completion and use of

their capital projects.

At the Wa West Municipal Assembly (WWMA), the audit team found that a 40-bed capacity ward project

was completed but was yet to be handed over to the Assembly for use by the Wechiau community. Also,

a 4-Unit Classroom block which had been handed over to the Assembly by the contractor in 2017, was

yet to be put to use. The District Coordinating Director explained that, the classroom block was built to

be used as a Community Health Nursing Assistant School which had not yet been instituted. According

to the DCD the Assembly is in the process of obtaining accreditation from the National Accreditation

Board (NAB) to start operating the nursing training school.

At Kintampo South District Assembly (KSDA), the two completed projects—a CHPS compound and a

classroom block— were not in use. According to District Planning Officer and the District Works

Engineer (DWE) the CHPS Compound at Agyina was handed over to Ghana Health Service. However,

the District Health Director countered that the facility had not been handed over to the Health Directorate

because the Assembly had not equipped the facility with the requisite equipment, furniture and electricity

supply hence it could not be used in its current status. The 3-Unit Classroom block was not in use due

to misunderstanding between management of the school and the Chiefs and opinion leaders of Amoma.

The District Coordinating Director indicated that the Assembly was playing a mediating role between the

concerned parties to resolve the impasse to ensure the classroom block is put back to use to achieve its

intended purpose.


Recommendation

104. The NDPC should:

train Planning Officers on conducting project evaluations and impact

evaluation on projects executed, and

encourage Assemblies to include intended and actual benefits of projects in

their Annual Progress Reports on completed projects for review by the NDPC.

Uncommon but Significant Audit Findings

Insolvent contractor assigns contract to another contractor

105. Clause 7 of the Conditions of Contract permits a contractor to subcontract with the

approval of the Project Manager. However, the contractor may not assign the contract without

the approval of the employer in writing.

106. We found that at Adaklu District Assembly (ADA), M/S Exquisite Construction

Limited wrote to the DCE informing ADA that the firm had assigned its contract with ADA

to M/S Delideyi Company Limited and that payments under the contract were to be made in

the joint names of M/S Delideyi Company Limited and National Investment Bank (NIB) Ho.

ADA went ahead to make payment as instructed by M/s Exquisite Construction Ltd without

analyzing the contractual implications, consultations and approvals.

107. We also found that Bismark Gbediame who signed the contract as Managing Directors

for M/S Exquisite Construction Limited was also the Managing Director of M/S Delideyi

Company Limited.

Conclusion

108. The Adaklu DA did not analyze the implications of the assignment of the contract to

a third party to put the necessary precautions in place before accepting the new relationship

by virtue of their subsequent action. The Assembly did not analyze the implication of a

Managing Director of a distressed company assigning the contract to himself under a new


company. The execution of the contract delayed unnecessarily as the parties had to go to court

to resolve issues relating to the contractual relationship and payments.

Recommendation

109. We recommend that the assembly should inform their respective RCC for advice when

faced with situations of this nature.

Overall Conclusion

110. From the foregoing we conclude that the assemblies although, they had the staff with

the minimum qualifications to execute their tasks, seems to lack the enthusiasm and attitudes

to achieve what they plan to do. They were lackadaisical, lacked knowledge and skills to

deliver on their outcomes. The district assemblies are the foundation unit of development of

the nation and as such need to be strengthened to be pillars for national development.

111. The DPOs did not provide the right leadership and experience in leading the

preparation of the MTDP. Community members were not actively involved in the preparation

of the MTDP, making the document lack the authority from which all capital projects of the

districts should flow from. The assemblies breached the social contracts with the

communities by executing projects outside of the MTDP.

112. Annual planning, procurement planning, tendering and implementation of capital

projects were poorly performed thus the outputs the assemblies eventually got of the projects

did not meet the building code. These projects are not likely to last long judging from the

poor materials used, accepting lesser sizes than what was specified and paying contractors

for work not done.

113. The assemblies tried hard to follow the PPAu standard format for preparing tender

documents but the documents seemed to have been mechanically produced. The tendering

processes were mostly suspicious and smacked of skewing the projects for particular

tenderers who were not necessarily competent.

114. The engineers showed very little ability to supervise the construction works to meet

the specifications provided in the BOQs. They accepted defective work and blamed their poor


performances on lack of tools to check the executed works and also lack of transport to visit

project sites. The monitoring structures in the assemblies did not work effectively as

monitoring teams just signed off valuation documents without understanding the contents.


APPENDICES

APPENDIX 1- List of the 50 Districts Audited

District name District

Capital

District name District Capital

1 Wa West Wechiau 26 Bawku West Zebilla

2 Nadowli Kaleo Nadowli 27 East Mamprusi Gambaga

3 Builsa South Fumbisi 28 West Mamprusi Walewale

4 Tolon Tolon 29 Gushiegu Gushiegu

5 Kintampo South Jema 30 Tatale Sanguili Tatale

6 Banda Banda 31 Zabzugu Zabzugu

7 Jaman North Sampa 32 Nkwanta South Nkwanta

8 Sunyani West Odumasi 33 Krachi East Dambai

9 Bosomtwe Kuntunase 34 Ho West Dzolopuita

10 Afigya Kwabre Kodie 35 Adaklu Agotime Kpetoe

11 Ahafo-Ano North Tepa 36 Agotime Ziope Kpetoe

12 Asunafo South Kukuom 37 Atebubu Atebubu

13 Bodi Sefwi Bodi 38 Ejura Sekyedumase Ejura

14 Sefwi Akontombra Sefwi

Akontombra

39 Sekyere East Effiduase

15 Wassa Amenfi East Wassa Amenfi 40 Sekyere Central Mampong

16 Wassa Amenfi Central Manso Amenfi 41 Sene East Kajeji

17 Amansie Central Jacobu 42 Kwahu Afram Plains

North

Donkorkrom

18 Adansi North Fomena 43 Kwahu South Mpraeso

19 Wassa East Daboase 44 Birim North New Abirim

20 Ahanta West Agona

Nkwanta

45 South Tongu Sagokope

21 Abura Asebu

Kwamankese

Abura Dunkwa 46 Lower Manya Odumase Krobo

22 Asikuma Odoben Brakwa Bremen

Asikuma

47 Akuapim South Aburi

23 Agona East Agona Nsaba 48 Suhum Suhum

24 Awutu Senya East Kasoa 49 Bole Bole

25 Garu Timpani Garu 50 Gonja East Salaga


APPENDIX 2 - Assessment areas and sub-components

Assessment Area Sub component

1 Initiation of Capital projects

1. Identification & selection of projects

2. Planning, Budgeting & Financing of

Projects

2 Procurement and contracting

3. Project Tendering

4. Project Contracting

3 Project Execution 5. Monitoring & Supervision

4 End of Project assessment &

Benefit

6. Post implementation evaluation

7. Project generated benefit


APPENDIX 3 – Methodology for auditing the 50 District Assemblies

Audit methodology for the 50 Districts

115. In 2014, USAID/Ghana through their Consultant, Social Impact Inc designed the

GSAM project and scientifically made a selection of 150 district assemblies for the GSAM

study. The first fifty district assemblies received social accountability audits. The next 50

district assemblies received hierarchical audits and the last 50 districts assemblies formed a

control group where no audit was carried out on them. This 50 district assemblies comprised

assemblies that CARE International and its partners conducted social accountability audits

on in 2016. The reason for selecting this set of 50 district assemblies was to determine

whether there had been some improvements in the performance of the assemblies after

receiving the social accountability audits.

116. Fourteen audit teams were set up to carry out the performance audits in the 50 district

assemblies. The auditors were a made up of Architects, Civil Engineers, Quantity Surveyors,

Valuers, Public Administrators, Accountants, Environmental Scientists and Social Scientists.

Audit Service recruited two Civil Engineers as external experts to complement the expertise

of the auditors.

117. The audit teams in collaboration with the engineers of the assemblies selected two

infrastructure projects from the list of all projects executed from 2013 to 2017 in the

assemblies. These projects were either funded with DACF or DDF. These were projects that

the assemblies had control over as opposed to GETFund projects or other donor-funded

projects which the assemblies’ control was minimal. The two capital projects were completed

or were in progress. The selection of the projects was based on cost, i.e. expensive projects

were selected in favour of less expensive ones. The classification and source of funding of

capital projects we examined are shown in Table 1.

118. The two projects selected from each of the district assemblies enabled the auditors to

examine the processes the assemblies went through in identifying and selecting the projects,

planning and budgeting for the projects, procuring contractors for the construction of the


projects, supervising and monitoring of the projects and also evaluating work done by the

assembly and assessing the benefits to the communities.

119. To answer the questions in our survey tool, the teams employed the following methods

to gather information for the audit;

Documentary reviews

Interviews

Inspections

Documentary reviews

120. The audit team reviewed and extracted information from the assembly’s files. The files

included project files, tender and contract documents, District Planning Coordinating Unit

(DPCU) meeting files, contract registers, payment files, quarterly and annual reports, Tender

evaluation reports and Monitoring and Evaluation reports, Executive Committee meeting

files, Sub-committee meeting files and payment vouchers.

Interview with responsible persons

121. In the course of the audit, the team extracted testimonial evidence from key people

involved in project identification, planning and implementation. The officials provided

answers to questions and insights to operations of the assemblies and also explained why

things were in the conditions the auditors met. Officials interviewed included the Chief

Executives, Coordinating Directors, Works Engineers, Planning Officers, Finance Officers,

Budget Analysts, Internal Auditors, past Works Sub Committee members, former Assembly

members, user agencies, etc.

122. The audit teams also interviewed a sample of community members and beneficiaries of

projects to make an assessment of the impact of the project on the community.

Inspection of projects

123. In each district, the audit team visited the two projects under examination and collected

information on the existing condition of the projects. The information from the site

inspections included the status of the project, measurements of the building, type of windows,

doors and roof. The audit team compared the information with the drawings, specifications


and Bills of Quantities for the projects to determine whether specifications have been

complied with.

Audit questions and assessment criteria

124. The audits were to answer four main questions on the assemblies’ medium-term, annual

and procurement planning, competitiveness of tendering, supervision and monitoring of the

projects and impacts of the projects. See Appendix 3 for a detailed list of the Audit Questions

and the Audit Criteria used for the audit of the 50 districts.


APPENDIX 4 - Audit questions and Assessment Criteria used for the audit of

the 50 District Assemblies

1) To what extent did the assemblies ensure that capital projects that were awarded for

construction were selected through participatory approach? (Planning, tendering,

implementation and post-project impacts.

Criteria: Selection of capital projects for construction is to be based on the needs

assessment conducted by the assembly in consultation with stakeholders of the

Assembly as contained in the District Medium-Term Development Plan (DMTDP).

The DMTDP seeks to serve as a concrete representation of the development needs and

priorities of the people resident within the jurisdiction of the Assembly.

2) Were the selected capital projects captured in the DMTDP and Annual Action Plan of

the Assemblies?

Criteria: All capital projects of the Assembly are captured in the District Medium-

Term Development Plan (DMTDP) which the Assembly prepared within the context

of the National Medium-Term Development Policy Framework.

3) Were the Assemblies’ tender practices competitive?

Criteria: The District Assembly should follow the Public Procurement Act, Act 663,

2003 for the procurement of goods and service.

4) To what extent were the Assemblies able to ensure that contractors executed contracts

according to the contract terms (quantity, cost and time)?

Criteria: Capital projects should be executed in accordance with the specifications in

the contract.

5) Were the Assemblies able to procure the necessary funds to pay the contractors on

time?


Criteria: According Government of Ghana General Conditions of Contract Section

43, Payments shall be adjusted for deductions for advance payments and retention.

The Employer shall pay the Contractor the amounts certified by the Project Manager

within 28 days of the date of each certificate. If the Employer makes a late payment,

the Contractor shall be paid interest on the late payment in the next payment. Interest

shall be calculated from the date by which the payment should have been made up to

the date when the late payment is made at the prevailing rate of interest for

commercial borrowing for each of the currencies in which payments are made.

6) Did the Assemblies carry out post-project impact assessment?

Criteria: The District Assembly is expected to carryout post-project impact assessment

to ascertain whether project objective were met and identify lessons learnt to inform

future decision making


APPENDIX 5 – Details of amounts each assembly paid to contractor for work

not executed

REGION DISTRICT AMOUNT (GHC) TOTAL (GHC)

Ashanti

Adansi North -

Afigya Kwabre 1,000.00

Ahafo Ano North 63,961.70

Amansie Central 13,001.00

Bosomtwe 14,959.44

Ejura Sekyedumase 3,092.00

Sekyere East District 13,642.00

Sekyere Central -

SUB-TOTAL 109,656.14

Brong Ahafo

Asunafo South -

Atebubu Amanten 45,779.55

Banda 6,200.00

Jaman North 12,858.50

Kintampo South 15,024.00

Sene East 16,364.80

Sunyani West 12,065.00


Central

Abura Asebu Kwamankese 2,904.00

Agona East 1,768.00

Asikuma Odoben Brakwa -

Awutu Senya 15,404.40

SUB-TOTAL 20,076.40

Eastern

Akuapim South Municipal 2,240.00

Birim North District 51,210.47

Kwahu Afram Plains 66,370.00

Kwahu South District 5,719.80

Lower Manya Krobo 19,415.00

Suhum Municipal 8,643.60


Northern

Bole 47,864.52

East Gonja Municipal 12,493.00

East Mamprusi 18,320.41

Gushegu Municipal 52,069.00

Tolon 15,133.50

Tatale Sanguili District 36,388.00

West Mamprusi 6,622.00

Zabzugu District 63,253.00


Upper East

Builsa South 13,734.50

Bawku West District 24,435.96

Garu Tempane 8,125.00

SUB-TOTAL 46,295.46

Upper West

Nadowli- Kaleo District 8,702.18

Wa West 12,748.00

SUB-TOTAL 21,450.18

Volta

Adaklu 15,891.94

Agotime-Ziope 2,210.00

Ho West 4,213.00

Krachi East Municipal 3,200.00

Nkwanta South District

South Tongu District 816.00

SUB-TOTAL 26,330.94


REGION DISTRICT AMOUNT (GHC) TOTAL (GHC)

Western

Amenfi central District 15,340.00

Ahanta West -

Sefwi Akontombra District 7,196.00

Bodi District 580.00

Wassa Amenfi East Municipal 47,760.00

Wassa East District 1,386.00

SUB-TOTAL 72,262.00

GRAND TOTAL 810,105.27

Mission

Statement

The Ghana Audit Service exists

To promote

·

good governance in the areas of transparency,

accountability and probity in Ghana’s public financial

management system

By auditing

·

to recognized international standards and reporting

our audit results

And

· reporting to Parliament