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REPORT OF THE AUDITOR-GENERAL

ON THE PUBLIC ACCOUNTS OF GHANA,

PRE-UNIVERSITY EDUCATIONAL

INSTITUTIONS FOR THE FINANCIAL

YEAR ENDED 31 DECEMBER, 2010

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in the world, developing

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Report of the Auditor-General on the Public Accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2010.

REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC

ACCOUNTS OF GHANA, PRE – UNIVERSITY EDUCATIONAL

INSTITUTIONS FOR THE FINANCIAL YEAR ENDED

31 DECEMBER 2010

TABLE OF CONTENTS

Para(s) Page

Transmittal letter i

PART I

Executive summary 1 - 7 1

PART II

Summary of findings and recommendations 8 – 34 4

PART III

Ashanti Region 35-113 11

Brong Ahafo Region 114-161 30

Central Region 162-225 41

Eastern Region 226-279 56

Greater Accra Region 280-335 71

Northern Region 336-359 83

Upper East Region 279-306 90

Upper West Region 360-395 98

Volta Region 396-476 106

Western Region 477-517 119

Appendices

i Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the

financial year ended 31 December, 2010

TRANSMITTAL LETTER

AG.01/109/Vol.2/58

Office of the Auditor–General

Ministries Block ‘O’

P. O. Box M. 96

Accra

Tel (0302) 662493

Fax (0302) 675496

22 October 2012

Dear Madam Speaker,

REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS

OF GHANA, PRE – UNIVERSITY EDUCATIONAL INSTITUTIONS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2010

I have the honour to transmit, herewith, my report on the audit of Pre-University

Educational Institutions for the financial year ended 31 December, 2010 to be laid

before Parliament in accordance with Article 187(5) of the 1992 Constitution.

2. As usual the report has been structured into three parts. Part1 covers the

introduction, audit objectives and approach as well as a summary of significant

findings. Part II provides an overall summary of my recommendations on the

significant findings whilst Part III gives the details of the findings and

recommendations according to each Region.

3. The recurring lapses and deficiencies disclosed in this report, which have

been identified in previous reports, are sources of concern to the Audit Service.

These lapses which include cash irregularities, procurement, stores, payroll and tax

irregularities, are all due to ineffective supervising controls over the financial

activities of Accounting Officers by Heads of the Institutions.

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the ii financial year ended 31 December 2010

4. Apart from weak supervisory controls, I attribute the situation to the refusal

of the Institutions to comply with the Financial Administration Regulations of

2004, the Public Procurement Act of 2003, the Internal Revenue Act of 2000 and

the Financial and Accounting Institutions for Secondary Schools, Training Colleges

and Educational Units issued by the Ghana Education Service (GES).

5. I would also like to emphasise, as recommended in my previous reports, that

the Director-General of Ghana Education Service should impose sanctions on

Heads and Accountants of Institutions who persistently fail to submit their financial

statements for audit certification on schedule or are regularly involved in the

complete disregard of public financial management requirements.

6. The co-operation and assistance accorded my Officers by the Director-

General of GES and the staff of the various Pre-University Educational Institutions

are gratefully acknowledged.

Yours faithfully,

AUDITOR-GENERAL

THE RT. HON. SPEAKER

OFFICE OF THE PARLIAMENT

PARLIAMENT HOUSE

ACCRA

1 Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the


REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS

OF GHANA, PRE-UNIVERSITY EDUCATIONAL INSTITUTIONS FOR

THE FINANCIAL YEAR ENDED 31 DECEMBER, 2010

PART I

EXECUTIVE SUMMARY

Introduction

The accounts of Pre-University Educational Institutions have been audited covering

the financial year ended 31 December, 2010 in accordance with Article 187(2) of

the 1992 Constitution of the Republic of Ghana. This report, prepared out of the

audits, is hereby presented to the Speaker to be laid before the House in accordance

with Article 187(5) of the 1992 Constitution.

2. The audit was conducted in accordance with the standards of the

International Organisation of Supreme Audit Institutions (INTOSAI) and it took

into consideration the criteria established for public financial management in the

Financial Administration Act of 2003 (Act 654), the Financial Administration

Regulations (FAR) of 2004 (L.I. 1802), the Public Procurement Act of 2003 (Act

663), the Financial and Accounting Instructions for Secondary Schools, Training

Colleges and Educational Units (FAI) issued by the Ghana Education Service

(GES), the Store Regulations of 1984, the Internal Revenue Act of 2000 (Act 592),

the Value Added Tax Act of 1998 (Act 546) and the Audit Service Act of 2000 (Act

584).

Audit objectives and approach

3. Guided by the requirements of Section 14 of the Audit Service Act, 2000

(Act 584) the audits have been conducted to ascertain whether in my opinion:

Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational institutions for the 2 financial year ended 31 December 2010

i) the accounts had been properly kept:

ii) rules, regulations and procedures established were adequate to provide

effective check on the assessment, collection and proper allocation of

revenue;

iii) all moneys collected had been fully accounted for ;

iv) moneys had been judiciously used for the purpose for which they were

appropriated and expenditures made as authorised;

v) essential records were maintained, and rules and procedures applied

were adequate to safeguard and control the Institutions’ property;

vi) financial business had been conducted with due regard to economy,

efficiency and effectiveness; and

vii) the annual accounts of the Institutions/Units give a true and fair view of

their financial positions.

4. We maintained our traditional practice of discussing our preliminary

observations and draft management letters with the Heads of the Institutions in order

to ensure the accuracy and completeness of the evidence on which our conclusions

and recommendations were based. This report, which is presented on regional basis,

covers those matters which, in my opinion, should be brought to the notice of

Parliament in accordance with Article 187(5) of the 1992 Constitution.

Internal controls

5. Generally, the internal control procedures which have been established by the

management of the various Institutions were satisfactory. However, some

irregularities, lapses and losses which were the result of non- adherence to internal

controls and financial administration regulations were noted during the audits. The

significant ones are highlighted in the succeeding paragraphs of this report.



Significant findings for the financial year ended 31 December 2010

6. The significant findings contained in the report include cash irregularities,

procurement irregularities, stores, payroll and tax irregularities as well as the failure

to submit financial statements for validation; the failure to collect outstanding debts

and the failure to honour financial commitments to creditors. These irregularities

were virtually the same type that I reported on in the previous reports. Though not

the same in their total value each year, they are an indication that not much had been

done by the managements of the Institutions and the Ghana Education Service

Headquarters to reduce and eventually eliminate these irregularities.

7. The details provided in the table below show that cash management

irregularities constitute the most significant drain on government financial

resources.

Significant findings for the 2010 financial year

No. Type of irregularities Amount (GH¢) %

1 Cash irregularities 3,050,570.14 45.5

2 Procurement/contract irregularities 3,039,741.82 45.4

3 Stores irregularities 71,189.00 1.1

4 Payroll irregularities 342,835.78 5.1

5 Tax irregularities 195,456.58 2.9

Total 6,699,793.32 100


PART II

SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

8. A summary of my recommendations on the significant findings are provided

in the paragraphs below with the details of the recommendations provided under the

various irregularities found in each region.

Payments without expenditure supporting documents – GH¢1,648,733.74

9. The Accountants and Heads of 57 Institutions failed to obtain supporting

documents for a total of GH¢ 1,648,733.74 disbursed in the 2010 financial year.

Failure to ensure that all payments are supported by relevant, detailed and adequate

supporting documents before approving and authorising the payments makes the

managing officials culpable and should be held accountable. I therefore call for the

provision of the supporting documents or the recovery of the amounts involved from

the Heads of the institutions and their Accountants.

Payment for contract works without performance certificate – GH¢116,038.21

10. Ten Institutions paid for contract works valued at GH¢116,038.21 without

Engineers’ performance certificates to attest to the level of work done and the

amount due. I recommend that the Accountants and the Heads of the Institutions

should be held responsible for any overpayment or losses incurred as a result of

their failure to comply with the financial regulations.

Unpresented payment vouchers – GH¢380,051.25

11. Seven Institutions failed to produce for audit examination payment vouchers

with a total face value of GH¢380,051.25. In the absence of the payment vouchers

and their supporting documents, I recommend that the Accountants and the Heads of

the Institutions should refund the total amount involved in the payments.



Payment without authorisation – GH¢11,000.00

12. The Accountant of Kofi Agyei Senior High/Technical was noted to have

made payments totalling GH¢11,000.00 without authorisation. I recommend that the

payment vouchers should be retrospectively authorised by the Head or the amounts

involved be refunded by the Accountant. I also recommend that the GES

Headquarters should reprimand the Accountant for making payments without the

written authorisation of the Head.

Unpresented receipt books – GH¢8,977.78

13. The Accountant and the Headmistress of the National Vocational Training

Institute, Gomoa Adaa failed to produce 11 official receipt books purportedly used

to collect GH¢8,977.78 for audit inspection. I recommend that the Headmistress

and the Accountant should produce the receipt books to enable us validate the

entries in the cash books.

Misappropriation of funds – GH¢51,046.04

14. A total of GH¢51,046.04 was misappropriated in 10 Institutions. Included in

the list of culprits were an Accountant and a Head of an Institution whose core

mandate was to ensure compliance with the financial regulations. The two

misappropriated a total of GH¢9,770.00, indicating a total breakdown in the

management of resources in the affected Institutions. I recommend that the

amounts involved should be recovered whilst improving supervisory controls over

accounting duties.

Misapplication of funds – GH¢106,938.30

15. Three Institutions applied funds amounting to GH¢ 106,938.30 for other

purposes which were not budgeted for and failed to seek approved variation thereof.

The anomaly was the result of non-adherence to the provisions of the FAI by the

Heads of the Institutions; a situation which could lead to distortion of the true state


of the Institutions’ financial statements as well as a means to cover up

misappropriation of funds. I recommend that the provisions of the FAI should be

strictly complied with.

Unretired accountable imprests – GH¢34,939.85

16. Unaccounted for imprests amounted to GH¢34,939.85 in seven Institutions

due to ineffective monitoring of the imprests. I urge the Accountants and the Heads

of the Institutions concerned to open advance accounts in the names of the

defaulters so that the outstanding amounts could be recovered directly from their

monthly salaries.

Huge cash transactions – GH¢176,818.15

17. Four Institutions were involved in excessive cash transactions totalling

GH¢176,818.15. The practice of excessive cash holdings in the office could result in

burglary, misappropriation and the granting of unauthorised advances. I

recommend that all high value disbursements should be made, as far as possible, by

cheques while the collection of fees should be restricted to bankers’ draft.

Direct disbursement of revenue – GH¢271,659.34

18. Out of total fees of GH¢278,927.34 collected in two Institutions,

GH¢7,268.00 was lodged to bank. The remaining GH¢271,659.34 was noted to

have been disbursed in cash directly on Administration, Service and Capital

expenditure without first lodging it to bank, contrary to the GES Headquarters’

instructions. To reduce the practice of direct cash disbursement to the minimum, I

recommend that the collection of all fees in the Institutions should strictly be by

bankers’ draft.

Overpayment of contract sum – GH¢69,734.00

19. Ghana SHS, Koforidua and St. Peter’s SHS, Nkwatia paid two contractors a

total amount of GH¢ 69,734.00 in excess of their contract sums. I recommend the

recovery of the overpayments from the contractors.



Unreceipted payment vouchers – GH¢174,633.48

20. Six Institutions made total payments of GH¢174,633.48 to various payees

without obtaining official receipts from the payees to support the payment vouchers.

I recommend that the Institutions should obtain acknowledgement from the payees

in respect of the amounts received by them or recover the amounts involved.

Procurement without competitive bidding – GH¢2,384,627.08

21. Forty-six Institutions made purchases worth GH¢2,384,627.08 without

obtaining alternative price quotations to provide assurance that the best available

prices had been obtained. To ensure transparency and value for money, I urge the

Institutions concerned to strictly comply with the provisions of the Public

Procurement Act, 2003.

Pre-payment for store items not supplied – GH¢87,397.73

22. Four Institutions made pre-payments for store items worth GH¢87,397.73

which were not supplied. The Accountants and the Heads of the Institutions

concerned also failed to obtain bank guarantees as security before making the pre-

payments. I recommend that the Accountants and the Heads of the Institutions

should recover the amounts paid to the suppliers or refund the amounts involved

themselves. I also recommend that the GES Headquarters should reprimand the

Accountants and the Heads of the Institutions for their failure to comply with the

relevant financial regulations.

Payment for stores/fuel without evidence of receipt – GH¢445,788.60

23. Contrary to Section 37 Part IX of the FAI for Educational Institutions, store

purchases including fuel totalling GH¢ 445,788.60 made by 38 Institutions were not

recorded in the store ledgers/log books before usage. I recommend that the

Accountants, Storekeepers and the Transport Officers concerned should strictly

comply with the regulation.


Contracts awarded above the threshold for Head of Entity – GH¢121,928.41

24. Contrary to Schedule 3(B1) of the Public Procurement Act, 2003 (Act 663)

OLA Girls SHS and Anfoega SHS awarded contracts for the supply of

goods/services worth GH¢35,192.00 and GH¢ 86,736.41 respectively in excess of

their procurement threshold. To avoid the application of sanctions, I recommend

that future purchases above the Institutions’ threshold should be referred to the

District Education Tender Committee for approval.

Inventory not recorded – GH¢26,800.00

25. Our audit of Kofi Agyei Senior High/Technical School in the Ashanti Region

revealed that inventory items worth GH¢26,800.00 were not recorded in any

inventory ledger. Management’s attention was drawn to the possibility of the items

being stolen without trail. I advised that they should introduce an inventory register

as early as possible.

Misappropriation of store items – GH¢32,902.00

26. The Storekeeper of the Swedru SHS occasionally reduced the store ledger

balance of items without management’s approval, resulting in a loss of

GH¢32,902.00 to the school. I recommend to management to recover the amount

from the Storekeeper whilst urging the GES Headquarters to reprimand the

Storekeeper for this gross misdemeanour.

Issue of stores without authorisation – GH¢11,487.00

27. The Storekeeper of Prampram Women’s Vocational Training Institute in the

Greater Accra Region issued out stores worth GH¢11,487.00 without authorisation

by the Head of the Institution. I recommend that the Head of the Institution should

regularise the issues or the Storekeeper should be held accountable for the items.



Payment of unearned salaries – GH¢238,612.36

28. Unearned salaries amounting to GH¢238,612.36 were paid to separated staff

in 37 Institutions due to delayed deletion of their names from the payroll. The

Institutions were requested to ensure the recovery of the unearned salaries from the

separated staff or their next-of- kin. I also recommend that the Accountants and the

Heads of the Institutions should undertake monthly review of their payroll to ensure

the prompt deletion of names of separated staff.

Outstanding staff advances – GH¢83,169.37

29. Twenty seven Institutions failed to recover advances to staff totalling

GH¢83,169.37. I recommend that the Institutions should recover the outstanding

amounts directly from the monthly salaries of the defaulters.

Failure to deduct rent from staff salaries – GH¢21,053.44

30. Five Institutions were unable to deduct rent totalling GH¢21,053.44 from the

salaries of their staff members who were staying in government bungalows. I

recommend the use of Rent Registers to monitor the occupancy of government

bungalows and the payment of rents. I also recommend the recovery of all

outstanding rent payments directly from the monthly salaries of the staff.

Withholding tax not deducted/remitted – GH¢106,067.06

31. Withholding tax totalling GH¢106,067.06 was either not deducted or

remitted to the Domestic Tax Revenue office by 37 Institutions in 2010. I

recommend that GES directs the Heads of the Institutions to strictly comply with the

relevant tax laws by recovering all the outstanding tax amounts and the remittance

of all withheld taxes to the Domestic Tax Revenue Division of the Ghana Revenue

Authority.


Penalty for failing to deduct withholding tax – GH¢13,980.96

32. Osei Tutu SHS, Kumasi and Serwaah Nyarko Girls’SHS, Kumasi suffered

penalties of GH¢12,059.00 and GH¢1,921.96 respectively from the Domestic Tax

Revenue Division for failing to deduct 5% withholding tax on goods and services

purchased. I recommend that GES Headquarters directs the Heads of the

Institutions to strictly comply with the relevant tax laws or be surcharged with such

penalties.

Failure to comply with VAT laws – GH¢75,408.56

33. Eighteen Institutions procured store items from non-VAT registered

companies thereby avoiding the payment of VAT amounting to GH¢73,999.10.

Four other Institutions failed to obtain VAT invoices for a total of GH¢1,409.46. I

recommend that the 18 Institutions should refrain from procuring government stores

from non-VAT registered companies whilst the four Institutions should pursue the

recovery of either the VAT amounts paid or the VAT invoices to regularise the

payments.

Failure to submit financial statements for validation

34. Contrary to Section 88 Part IV of the FAI which requires all public sector

Pre-University Educational Institutions/Units to prepare and submit their financial

statements three months after the close of the year to which the accounts relate,

many of the Institutions/Units had not submitted their 2010 financial statements for

validation. However as at the close of 2011 when this report was being compiled a

total of 507 representing 77.6% of the 653 public sector Pre-University Educational

Institutions/Units in the country had submitted their 2010 financial statements for

validation. I recommend the imposition of sanctions on the defaulting 146

Institutions/Units, especially the Educational Units in order to compel them to

prepare and submit their financial statements for validation as required by Section

88 Part IV of the FAI. The names of the defaulting Institutions/Units are provided

on regional basis in Appendices ‘C1’ to ‘C10’ attached to the report.



PART III

ASHANTI REGION

Introduction

35. There were 106 public sector Pre-University Educational Institutions in the

Ashanti Region during the 2010 financial year. They are classified as follows:

Type of institution Number

enior High Schools 58

Senior High/Technical Schools 24

Senior High/Commercial Schools 4

Teacher Training Colleges 6

Technical Teachers’ Training Colleges 1

Agric Senior High School 1

Special Schools 2

Educations Units 10

Total 106

Summary of findings and recommendations

36. Fourteen Institutions disbursed a total of GH¢238,470.41 without

substantiating the payments with the relevant expenditure supporting documents.

We recommended that the management of the Institutions should provide the

relevant documentary evidence to acquit the payments or refund the amounts

involved.

37. Nsutaman Senior High School paid GH¢35,968.50 in respect of servicing

and repairs of vehicles without performance certificates to attest to the level of work

done and the amount payable. We recommended that the management of the

Institution should be held accountable for any overpayment or losses incurred as a

result of the failure to comply with financial regulations.


38. Four Institutions failed to submit their accounting records, receipt books and

payment vouchers involving a total amount of GH¢57,264.73 for audit examination.

We urged management to ensure that their accounting records, receipts books and

payment vouchers are submitted for examination or refund the amount involved.

39. Lack of supervision by the Accountant of Owerriman Senior High School

resulted in the misappropriation of school fees and cadet funds totalling

GH¢14,695.00. We recommended that management should recover the amount

from the schedule officer(s) and also strengthen controls over fees collection in the

school.

40. Two schools failed to account for GH¢58,363.13 due to improper record

keeping and failure to obtain official receipts from payees to support their payment

vouchers. We recommended that the managements of the two Institutions should

provide the necessary receipts to authenticate the payments or refund the amounts

involved.

41. Two schools misapplied school fees amounting to GH¢96,228.30 on staff

advances and purchase of materials. We urged management to liaise with the Board

of Governors to secure retroactive approval from the Minister to regularise the

expenditure.

42. Teachers of Kofi Agyei Senior High/Technical School, Bampenase were paid

bi-weekly allowances totalling GH¢11,000.00 without the authorisation and

approval of the Head of the Institution. We urged the Accountant to obtain a

retroactive approval and authorisation to regularise the payments or refund the

amount involved to chest.

43. Seven schools made various purchases amounting to GH¢518,064.53 without

obtaining alternative price quotations from different suppliers to ensure economy



and value for money. The managements of the schools were advised to ensure that

future supplies were supported with at least three different price quotations.

44. Store items worth GH¢115,656.28 purchased by nine Institutions were not

receipted into stores before usage. We recommended that management of the

Institutions should provide documentary evidence of the receipt and usage of the

store items or refund the amounts involved.

45. We noted that the management of T. I. Ahmadiyya Girls’ Senior High

School, Asokore paid Vital Fashions, a supplier, an amount of GH¢3,500.00 for

the supply of school uniforms which were not supplied. We urged management to

ensure that the uniforms were fully supplied or the amount involved recovered with

interest.

46. Our audit of Kofi Agyei Senior High/ Technical School disclosed that

inventory items worth GH¢26,800.00 were not recorded in any inventory ledger.

We drew management’s attention to the possibility of these items being stolen

without trail and advised that an inventory register be introduced without further

delay.

47. We noted that 362 textbooks borrowed by students in Agogo, Antoa and Yaa

Asantewaa Girls’ Senior High Schools were not returned within the stipulated

period. We recommended that the managements of the affected Institutions should

retrieve all overdue textbooks from the students.

48. Three Institutions were unable to deduct rent totalling GH¢7,372.00 from the

salaries of their staff members who were staying in government bungalows/quarters.

We recommended the use of Rent Registers to monitor the occupancy of

government bungalows and the payment of rents. We also recommended the


recovery of all outstanding rent payments directly from the monthly salaries of the

staff.

49. We noted at Ejisu Senior High/Technical School that a separated staff

managed to withdraw GH¢4,267.03 from a total unearned salary of GH¢6,843.07

wrongfully paid into his bank account. We recommended that management should

write to the affected tutor’s bankers to transfer the remaining balance of

GH¢2,576.04 to government chest immediately and track the tutor or his next-of-kin

for the recovery of the unearned salary withdrawn.

50. The managements of Kumasi Girls’ and KNUST Senior High Schools failed

to comply with VAT laws by procuring items worth GH¢151,577.10 from non-VAT

registered suppliers, thus avoiding the payment of 15% VAT totalling

GH¢22,736.57. Managements of the two schools were advised to transact business

with VAT registered companies in future as required by law or be sanctioned for

breach of financial discipline.

51. Five Institutions failed to deduct 5% withholding tax totalling GH¢12,307.68

from payments made to suppliers and service providers during the year under

review. The Institutions were advised to adhere to the provisions of the tax laws in

all future transactions.

52. Three schools failed to remit to the Domestic Tax Revenue Division a total

amount of GH¢10,769.08 being 5% withholding tax deducted from payments made

to suppliers and service providers. We urged the management of the three

Institutions to remit the amounts to the DTRD to avoid sanctions.

53. Two schools suffered penalties amounting to GH¢13,980.96 from the

Domestic Tax Revenue Division for failing to deduct 5% withholding tax on

payments made to suppliers and service providers. We cautioned the managements

of the two schools to comply with the tax laws to avoid further sanctions.



54. We noted that Kofi Agyei Senior High/Technical School, Bampanase did not

have a site plan and Title Deeds to protect their land. We urged management to

vigorously ensure that the site plan was drawn without delay to secure the school’s

land.

DETAILS OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

Estimates

55. The Institutions relied mostly on their quarterly allocations of funds from the

Regional Director of Education as approved estimates under the GoG grants.

However, they failed to prepare estimates for their internally generated funds for

approval by their Boards of Governors, contrary to Part II Section 1 of the Financial

and Accounting Instructions (FAI) for Secondary Schools, Training Colleges and

Educational Units.

State of the accounts

56. There was a remarkable improvement in the submission of financial

statements for the 2010 fiscal year, owing to defaulting Institutions being

summoned before the Public Accounts Committee of Parliament to explain their

failure to adhere to the provisions of Part IV Section 88 of the FAI.

57. Eleven or 10.4% out of the 106 Institutions in the region failed to submit

their financial statements for validation during the year ended 31 December 2010.

The list of Institutions that defaulted is attached as Appendix ‘C1’ to this report.


Operational results

58. The year’s operational results of the 95 Institutions which submitted their

financial statements for validation are summarised below:

Account Income Expenditure Surplus/Deficit

GH¢ GH¢ GH¢

General 59,051,067.28 59,093,876.20 (42,808.92)

Boarding 43,465,757.91 42,340,584.50 1,125,173.41

HIPC Fund 6,503,942.23 5,479,954.05 1,023,988.18

Miscellaneous 5,853,585,86 5,585,687.75 267,898.11

Total 114,874,353.28 112,500,102.50 2,374,250.78

59. Operations under General Income and Expenditure accounts recorded a

deficit of GH¢42,808.92 for the 2010 financial year. However, Boarding, HIPC

Fund and Miscellaneous operations for 2010 recorded surpluses of

GH¢1,125,173.41, GH¢1,023,988.18 and GH¢267,898.11 respectively. Total

income for the year was GH¢114,874,353.28 while total expenditure amounted to

GH¢112,500,102.50 resulting in an overall surplus of GH¢2,374,250.78.

Sundry Debtors – GH¢2,297,642.12

60. As a result of ineffective school fees collection and debt recovery strategies,

students, staff and others were indebted to the Institutions which submitted their

accounts to the tune of GH¢2,297,642.12, thereby plunging most of the schools

into serious financial crises. The sundry debtors’ figure is analysed below and the

details attached as Appendix ‘D1’.

Debtor Amount

GH¢

Students 1,567,561.18

Staff 121,069.78

PTA/Others 609,011.16

Total 2,297,642.12



61. Students’ indebtedness accounted for 68.3% of the total debtors’ figure

despite our numerous recommendations in previous reports urging management to

institute prudent modalities for school fees’ collection.

62. The management of the Institutions blamed their inability to collect the fees

on the Ministry of Education’s directive not to expel students for non-payment of

fees.

63. We recommended that the Head of the Institutions should liaise with the

Ghana Education Service and the Ministry of Education to formulate an effective

policy to regulate school fees’ collection in the Pre-University Educational

Institutions so as to improve the cash flow of these Institutions. Also, prudent

measures should be taken to recover salary advances granted to staff.

Creditors – GH¢2,078,879.83

64. During the 2010 fiscal year, the Institutions incurred a total debt of

GH¢2,078,879.83 to government agencies like the Domestic Tax Revenue Division,

Edsac and individual suppliers. Indebtedness to suppliers accounted for 85.4% of

total debts, which meant that if measures are not taken to defray the debts, suppliers

may not be willing to transact business with them any longer.

65. The sundry creditors’ figure is analysed below and the details attached as

Appendix ‘E1’.

Creditors Amount (GH¢)

GES – Edsac/Others 6,453.80

Domestic Tax Division 15,128.88

Students 282,954.57

Suppliers 1,774,342.58

Total 2,078,879.83


66. The Institutions were advised to honour their debt obligations promptly in

order to maintain the trust and confidence of their creditors.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsupported payment vouchers – GH¢238,470.41

67. Contrary to Part VI Section 10 of the Financial and Accounting Instructions

for Secondary Schools, Training Colleges and Educational Units which require that

all payment vouchers should be supported with such expenditure substantiating

documents as invoices, official receipts, waybills, store receipt vouchers, local

purchase orders, statements of claims, etc, 14 Institutions in the region failed to

ensure that payments totalling GH¢238,470.41 were adequately authenticated with

the relevant expenditure supporting documents. The Institutions involved in this

irregularity are as follows:

Name of Institution Amount (GH¢)

1. Ofoase Senior High Technical School 237.50

2. Effiduase Senior High Commercial School 5,350.26

3. Owerrriman Senior High School 10,585.50

4. Kumasi Girls’ Senior High School 12,250.00

5. Juaben Senior High School 30,219.50

6. Ejisuman Senior High School 36,480.00

7. St. Monica’s Training College 5,381.00

8. Ejuraman Senior High School 41,794.50

9. Jacobu Senior High School 26,716.00

10. Bodwesango Senior High School 7,019.80

11. Jachie Pramso Senior High School 26,355.00

12. Nkawie Senior High Technical School 15,000.00

13. Nsutaman Senior High School 17,938.50

14. Bosome Freho Senior High School 3,142.85

238,470.41



68. We recommended that the managements of the Institutions should provide

the supporting documents to justify the payments or refund the amounts involved to

chest.

Payment for works without certificate of work done – GH¢35,968.50

69. Section 16 of the Financial Administration Act,2003 (Act 654) requires that

payment shall not be made for work done, goods supplied or services rendered

without certification by the Head of government department or any other officer

directed by the Head of department to certify that the work has been satisfactorily

performed.

70. On the contrary, we noted that Nsutaman Senior High School paid a total of

GH¢35,968.50 for servicing and repairs without certificate of satisfactory

completion of work and the amount due. We recommended that all payments for

work done must be supported with certificate of work done.

Suppressed payment vouchers and receipt vouchers – GH¢57,264.73

71. Four Institutions breached Section 44(1) of the Financial Administration Act,

2003 (Act 654) by failing to submit payment vouchers involving a total amount of

GH¢57,264.73 and a number of receipt books for audit examination. The affected

schools are as follows:

Name of School Suppressed records Amount

GH¢

Mankranso Snr. High Tech. Sch. Payment vouchers 3,264.73

Adanwomase Snr. High Sch. P.T.A. records 54,000.00

57,264.73

Receipt book No.

Antoa Senior High School 18901-18950

Mampong Technical Institute 3451 - 3500

151 - 200

1801 - 1850


72. In the case of Antoa Senior High School, management claimed that the value

books were not delivered by the supplier. We viewed the situation as a control

weakness on the part of management as the quantity of value books supplied were

not verified before taking delivery.

73. We recommended that management should contact the supplier for the

supply of the remaining receipt books or their value recovered from him. As regards

Adanwomase Senior High School, Mampong Technical Institute and Mankranso

Senior High School, we urged management to ensure that P.T.A. Executives and the

Accountants promptly submit their accounting records for examination or refund the


Unreceipted payments - GH¢58,363.13

74. Section 16 (a&b) of the FAI provides that all payment vouchers shall be

receipted either by a written acknowledgement in ink on the payment voucher or an

official receipt attached to the payment voucher.

75. On the contrary, we noted that two Institutions made payments totalling

GH¢58,363.13 to various payees without obtaining official receipts from the payees

to support the payment vouchers. Under the circumstances, it was difficult to

ascertain whether the payees indeed received the amounts meant for them. Details

are shown below:

Institution Remarks Amount (GH¢)

Mankranso SHS Failure to obtain receipts

to authenticate 14 PVs 22,956.73

Mabang SHS Failure to obtain receipts

to authenticate 26 PVs 35,406.40

58,363.13



76. We recommended that the Institutions should obtain acknowledgement from

the payees in respect of the amounts received by them or recover the amount

involved to chest.

Misappropriation of funds- GH¢14,695.00

77. Lack of supervision and monitoring by the Accountant of Owerriman Senior

High School resulted in the failure to account for a total of GH¢9,828.00 received as

cadet funds. Similarly, other cash receipts totalling GH¢4,867.00 could not be traced

in the cash book. Consequently, a total of GH¢14,695.00 was misappropriated at the

school, in contravention of Section 15(1) of the FAR, 2004 which requires all

revenue collected to be paid to bank within 24 hours.

78. We recommended that management should recover the amount from the

Schedule officer(s) and also strengthen the internal control system over fees

collection in the school.

Misapplication of funds – GH¢96,228.30

79. Section 2(a) of the FAI provides that, it is the duty of the head of an

Institution to authorise vouchers for payment and in so doing shall be held

responsible for ensuring that the payment is in respect of and within the provision

for services included in the approved estimates or approved variation thereof.

80. We noted, however, that two schools applied funds amounting to

GH¢96,228.30 for other purposes which were not budgeted for; neither did they

seek approval for the variation. Below are the schools and the amounts misapplied:

Name of Institution Nature of fund Misapplied for Amount (GH¢)

Jachie Pramso SHS School funds P.T.A. loans 58,678.00

Owerriman SHS Feeding account User fees A/C. 16,393.00

Owerriman SHS Feeding account Building materials 21,157.30

96,228.30


81. The anomaly was the result of weak budgetary controls and non-adherence to

the provisions of the FAI by the Heads of the Institutions. We recommended that

the provisions of the FAI should be strictly complied with.

Unapproved payment vouchers – GH¢11,000.00

82. Contrary to Section 2 of Part IV of the FAI, total bi-weekly allowance of

GH¢11,000.00 paid to teachers of Kofi Agyei Senior High/Technical School,

Bampenase were without authorisation and approval from the Head of the

Institution.

83. We urged the Accountant to obtain a retroactive approval and authorisation

to regularise the payments or refund the amount involved.

PAYROLL IRREGULARITIES

Unpaid rent - GH¢7,372.00

84. The FAI provides in Section 2(m) of Part 1 that the Head of an Institution

should see that debts owed the Institution are promptly paid and that debts payable

to the Institution are promptly collected.

85. On the contrary, three Institutions were unable to deduct rents totalling

GH¢7,372.00 from the salaries of their staff members who were staying in

government bungalows. Find details below:

Name of Institutions No. of Amount

defaulters GH¢

Kumasi High School 11 1,796.00

Osei Tutu Senior High School 17 1,571.00

Opoku Ware Senior High School 33 4,005.00

7,372.00

86. We recommended the use of Rent Registers to monitor the occupancy of

government bungalows and the payments of rent. We also recommended the



recovery of all outstanding rent payments directly from the monthly salaries of the

staff.

Unearned salary – GH¢4,267.03

87. Section 297(1) of the FAR, 2004 (LI 1802) mandates Heads of department to

cause the immediate stoppage of salaries to public servants who have been absent

from duty without leave or reasonable cause.

88. At Ejisu Senior High/Technical School, we noted that even though the

Headmaster had instructed the bankers of a Principal Superintendent, who had

vacated post since 1 June 2009, to stop the payment of his salary, the tutor managed

to withdraw GH¢4,267.03 from a total unearned salary of GH¢6,843.07 wrongfully

paid into his account.

89. We recommended that management should instruct the tutor’s bankers to

transfer the balance of GH¢2,576.04 into the Suspense Account of the Controller

and Accountant General immediately and pursue the tutor for the recovery of the

unearned salary of GH¢4,267.03 to government chest.

PROCUREMENT IRREGULARITIES

Uncompetitive procurement – GH¢518,064.53

90. Contrary to Section 43(1) of Part IV of the Public Procurement Act, 2003

(Act 663), seven schools made various purchases amounting to GH¢518,064.53

without obtaining alternative price quotations from different suppliers to ensure

economy and value for money.

91. This anomaly could be attributed to managements’ disregard for the

provisions in the Procurement Act, resulting in uncompetitive transactions and

possible overpricing. The following is the list of schools involved:


Name of School No. of transactions Amount (GH¢)

Nsutaman SHS 51 Payment Vouchers 211,196.33

Bodwesango SHS 35 -do- 94,868.76

Mabang Snr. High/Tech Sch. 26 -do- 87,233.50

KNUST SHS 11 -do- 58,623.44

Ejuraman SHS 19 -do- 35,978.50

Mampong Techn. Coll. of Educ. 9 -do- 21,068.00

Owerriman SHS 5 -do- 9,096.00

518,064.53

92. The managements of the schools were advised to ensure that future orders for

supplies were supported with at least three separate price quotations to ensure fair

prices and economy.

Purchases not routed through stores – GH¢115,656.28

93. Contrary to Sections 16 and 26 of Part IX of the FAI which require that all

stores received by an Institution shall be supported by the original of a store receipt

voucher or the duplicate copy of a local purchase order, store items worth

GH¢115,656.28 purchased by nine Institutions were not receipted into stores before

usage. Below are details of the Institutions involved:

Name of Institution Items purchased Amount (GH¢)

Bodwesango SHS Computers 13,145.00

St. Louis SHS Store items 12,036.08

SDA SHS Kumasi Store items 8,175.00

Asanteman SHS Fuel 1,761.10

KNUST SHS Store items 6,742.00

Nsutaman SHS Store items 39,221.00

Kofi Agyei Snr. Tech. Sch. Building materials 21,893.10

Owerriman SHS Store items 5,800.00

Tepa SHS Store items 6,883.00

115,656.28



94. We recommended that the management of the Institutions should provide

documentary evidence of the receipt and usage of the store items or refund the

amounts involved to chest.

Purchases not supplied – GH¢3,500.00

95. Section 16(1a) of Part II of the Financial Administration Act, (FAA) 2003

(Act 654) requires that goods and services should be supplied or rendered before

payment can be made. However, the management of T. I. Ahmadiyya Girls’ Senior

High School, Asokore paid a supplier, Vital Fashions, an amount of GH¢3,500.00

for the supply of school uniforms which were not supplied.

96. The anomaly was due to management’s non-compliance with the above

regulation and their failure to exercise due care. We urged management to ensure

that the uniforms were fully supplied or the amount involved recovered from the

Spending officer and the Accountant.

STORES IRREGULARITIES

Inventory not recorded – GH¢26,800.00

97. Section 1706(b) of Chapter 17 of Stores Regulations, 1984 requires all

government departments to maintain an inventory register. However, our audit of

Kofi Agyei Senior High Technical School disclosed that inventory items worth

GH¢26,800.00 were not recorded in any inventory register, contrary to the above

regulation.

98. We drew attention to the possibility of these items being stolen without trail

and advised management to immediately introduce an inventory register to track the

movement of the inventory items.


Unreturned library books

99. We noted that 362 textbooks borrowed by students in three Institutions were

not returned after the stipulated period. The schools involved are listed below:

Name of Institution No. of books

borrowed Antoa Senior High School 309

Yaa Asantewaa Girls’ Senior High School 31

Agogo State Senior High School 22

362

100. The practice could easily deplete the stock of library books in the schools if

not checked. We, therefore, recommended that the managements of the affected

Institutions should retrieve all overdue library books from the students and ensure

that borrowed library books are returned on the due dates in future.

TAX IRREGULARITIES

Evasion of VAT – GH¢22,736.57

101. The managements of Kumasi Girls’ Senior High School and KNUST Senior

High School failed to comply with Section 30(2) of the Financial Administration

Act, 2003 (Act 654) and procured items worth GH¢151,577.10 from non-VAT

suppliers. See the details below:

Name of School Amount (GH¢) 15% VAT (GH¢)

Kumasi Girls’ SHS 108,467.10 16,270.07

KNUST SHS 43,110.00 6,466.50

151,577.10 22,736.57

102. Consequently, the schools avoided the payment of the 15% VAT of

GH¢22,736.57 which could be used in other sectors of the economy. The

managements of the two schools were advised to transact business with VAT

registered companies to enable government execute its planned programmes.



Failure to deduct withholding tax – GH¢12,307.68

103. Sections 84(2) and 87(1) of the Internal Revenue Act, 2000 (Act 592) require

that organisations deduct 5% withholding tax from payments of GH¢50.00 and

above that are made to suppliers and service providers and remit the full amount of

tax collected to the Domestic Tax Revenue Division within 15 days after the month

of collection.

104. On the contrary, five Institutions failed to deduct withholding tax totalling

GH¢12,307.66 from payments made to suppliers and service providers during the

year under review.

105. This anomaly was attributed to the Institutions’ non-compliance with the tax

law, thus denying government the timely inflow of the revenue. The Institutions

were:

Name of Institution Amount paid 5% Withholding tax

GH¢ GH¢

Bodwesango Snr. High School 39,478.31 1,973.92

Nsutaman Senior High School 108,188.95 5,409.45

Ejuraman Senior High School 67,500.50 3,375.02

Tweneboa Kodua Snr. High Sch. 8,415.00 420.75

Owerriman Senior High School 22,570.80 1,128.54

246.153.56 12,307.68

106. We urged the managements of the Institutions involved to endeavour to

comply with the law to avoid sanctions in future.

Non-remittance of withholding tax – GH¢10,769.08

107. The managements of three schools failed to remit to the Domestic Tax

Revenue Division a total of GH¢10,769.08 being taxes withheld from amounts paid


to suppliers and service providers for services rendered to their Institutions. The

Institutions were:

Name of Institution Amount unremitted

GH¢

Bonwire Senior High Technical School 6,385.58

Ejisuman Senior High School 3,893.50

Owerriman Senior High School 490.00

10,769.08

108. Managements’ disregard for the tax laws accounted for this anomaly, thereby

depriving the state a total tax revenue of GH¢10,769.08. We urged the management

of the three Institutions to remit their respective amounts to the DTRD without

further delay or be surcharged with the amount involved.

Penalty for failing to deduct withholding tax – GH¢13,980.96

109. Two schools suffered penalties amounting to GH¢13,980.96 from the

Domestic Tax Revenue Division for failing to deduct 5% withholding tax on

payments made for goods and services procured. The details are shown below:

Name of Institution Penalty

GH¢

Osei Tutu Senior High School 12,059.00

Serwaah Nyarko Girls’ Senior High School 1,921.96

13,980.96

110. We held the managements of the two schools responsible for not complying

with the tax laws as enshrined in Section 84(1) of the Internal Revenue Act, 2000

(Act 592) thereby depriving the schools money which could have been utilised on

other areas of development.

111. We recommended compliance with the relevant provisions of the tax laws in

order to avoid the consequences of the infraction of the laws.



OTHER IRREGULARITY

Absence of title deeds to protect school land

112. We noted that Kofi Agyei Senior High Technical School, Bampanase did not

have a site plan and a title deed to support ownership of its land. Though the school

has fenced the land, it still needed the title documents to avoid future encroachment

and litigation.

113. We urged management to vigorously ensure that title documents to the land

are prepared without further delay to secure the school land. Management assured

us of their contact with the District Town and Country Planning Department and the

District Engineer to effect action in securing the documents in due course.


BRONG AHAFO REGION

Introduction

114. During the 2010 financial year, there were 74 public sector Pre-University

Educational Institutions/Units in the Brong Ahafo region which are categorised as

follows:


Senior High Schools 53

Training Colleges 3

Agric. Senior High Schools 2

Special Schools 2

Technical School 1

Vocational Schools 2

Educational Units 11

Total 74

Summary of findings and recommendations

115. The Heads of four schools failed to obtain expenditure supporting documents

to substantiate payments totalling GH¢192,899.46, in contravention of Part IV

Sections 2, 5, 10, 16 and 17 of the FAI. We recommended that the relevant

documents should be obtained to regularise the payments or the amounts involved

should be recovered.

116. Two schools made repairs of vehicles costing GH¢7,777.50 without the

support of works orders. We urged the Heads of the schools to ensure that works

orders are prepared for all repairs to instill financial discipline in the transactions.

117. We noted in three schools that there was total absence of multiple price

quotations from different suppliers for goods and services they procured totalling

GH¢122,690.60. We urged the Heads of the schools to comply with the



procurement regulations and support all future purchases with at least three

quotations to ensure fair prices and to obtain value for money.

118. Purchases amounting to GH¢42,888.92 made by Serwaa Kesse Girls’ SHS

and Jinijini SHS were not routed through the store records before usage whilst the

Storekeeper of Achirensua Senior High School understated quantities of 14 store

items received to the tune of GH¢1,293.00. We urged the management of the

schools to properly monitor the duties of the Storekeepers in order to ensure

accountability. Furthermore, we advised that all the items should be taken on ledger

before they are issued out for use or the amounts refunded to chest.

119. The Headmistress of OLA Girls’ Senior High School exceeded her approved

threshold by GH¢35,192.00 in the purchase of four items costing GH¢55,192.00.

We recommended that future purchases above the Institutions’ threshold must be

referred to the District Education Tender Committee to ensure value for money and

to avoid the attraction of sanctions as outlined in Section 92 Part IX of Act 663.

120. Fuel purchases amounting to GH¢2,598.00 made by Serwaa Kesse Girls’

Senior High School were not recorded in the vehicle logbooks, contrary to Chapter

16, Regulation 1604 of Stores Regulations. We urged the Headmistress to ensure

that fuel purchases and usage should be recorded in the logbooks or the total value

refunded to chest.

121. Advances of GH¢1,731.42 recoverable from the staff of Sunyani Senior High

School were outstanding at the close of the year. We urged the Headmaster to

ensure immediate recovery.

122. Serwaa Kesse and Biadan Methodist Senior High Schools failed to deduct

withholding tax amounting to GH¢2,340.67 and GH¢1,937.26 respectively from

payments made to suppliers. We urged the Heads of the schools to strictly comply


with the tax regulations to stem tax losses to the state and to pay the total amount of

GH¢4,277.93 to the Commissioner with the option of recovery from the suppliers.

123. The Jinijini Senior High School withheld 5% tax totalling GH¢5,913.37 from

payments made to suppliers but failed to remit the amount to the Commissioner of

DTRD. We urged the Headmaster to pay the taxes withheld to the Commissioner

without further delay and also ensure that the provisions of Act 592 are met.

124. Serwaa Kesse Girls’ Senior High School bought goods valued at

GH¢10,288.35 from non VAT registered entities, thereby avoiding the payment of

GH¢1,543.25 as VAT to the state. We recommended to the Headmaster to ensure

strict compliance with the tax laws.


FINANCIAL REPORTING

Annual estimates

125. The annual estimates of the Institutions were incorporated in the budget of

the Brong Ahafo Regional Education Office for 2010. However, none of the

Institutions were given individual copies of the approved budget. What was due to

each Institution was released on quarterly basis by the Regional Education

Directorate.

126. We recommended that the Heads of the Institutions should obtain individual

copies of the approved budgets to enable them prepare variance analysis reports of

their income and expenditure.


127. Fifteen Institutions or 20.5% of the 74 in the region failed to submit their

annual accounts for the 2010 financial year, inspite of the countless reminders sent



to them; a condition which violated Part IV Section 88 of the FAI. The list of the

defaulting Institutions is attached as Appendix ‘C2’ to this report.

Operational results

128. The operational results of the 59 Institutions for the year ended 31 December

2010 showed that total income received amounted to GH¢47,097,558.13 with a

corresponding expenditure of GH¢46,462,834.93 and this resulted in a net surplus

of GH¢634,723.20 as detailed below:

Account Income

GH¢

Expenditure

GH¢

Surplus

GH¢

Deficit

GH¢

General 28,334,126.22 28,482,401.60 - 148,275.38

Boarding 15,651,977.51 15,222,480.60 429,496.91 -

Miscellaneous 837,530.36 796,246.94 41,283.42 -

GET Fund 232,547.16 217,675.62 14,871.54 -

HIPC Fund 1,661,154.40 1,413,600.70 247,553.70 -

Donation 380,222.48 330,429.47 49,793.01 -

Total 47,097,558.13 46,462,834.93 782,998.58 148,275.38


129. The indebtedness of students, staff and others to the 59 Institutions stood at

GH¢1,219,372.24 as follows with the details attached as Appendix ‘D2’.

Debtors Amount (GH¢)

Staff 84,775.19

Students 1,064,978.26

Others 69,618.79

1,219,372.24

130. We advised the Heads of the Institutions to recover the total amount.

Region No. of

Institutions

No that

submitted

No. of

defaulters Percentage

Brong Ahafo 74 59 15 20.5%


Sundry creditors – GH¢385,624.51

131. At the close of 2010, the 59 Institutions whose accounts were examined

disclosed total creditors of GH¢385,624.51. The composition is stated below while

the details of students and supplier creditors are attached as Appendix ‘E2’.


Staff 945.96

Students 31,011.21

Sundry creditors 353,667.34

385,624.51

132. We advised the affected Institutions to ensure early settlement of the debts.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsupported payments – GH¢192,899.46

133. Part IV Section 16(b) of the FAI demands that the originals of invoices,

receipts and statements of claims for all payments should be attached to the

appropriate payment vouchers.

134. We noted that, contrary to the above regulation, four Institutions failed to

obtain relevant supporting documents like invoices, receipts, statements of claim,

etc. to substantiate payments totalling GH¢192,899.46. The details are shown

below:

No. Institutions Amount

GH¢

1. Sunyani Senior High School 87,389.00

2. Serwaa Kesse Girls Senior High 62,155.00

3. Biadan Senior High School 32,851.86

4. Jinijini Senior High School 10,503.60

Total 192,899.46



135. We attributed this lapse to failure of the Heads of the schools to effectively

supervise the Accountants to ensure that these documents are duly attached to the

payment vouchers.

136. We recommended for the acceptance of the Heads of the Institutions to

effectively supervise the Accountants to ensure that all payments are properly

acquitted with the relevant expenditure substantiating documents. Meanwhile, the

affected payment vouchers should be adequately supported with the relevant

documents to ensure proper accountability or the amount should be refunded to

chest.

Failure to prepare works orders – GH¢7,777.50

137. Two schools, namely: Sunyani and Serwaa Kesse Girls’ Senior High Schools

spent GH¢4,249.50 and GH¢3,528.00 respectively on repairs of vehicles but failed

to prepare works orders detailing the specific works done, in contravention of Stores

Regulations, 1984 Section 1522 which instructs that a request to any workshop for

the repair or maintenance of any item of plant or machine shall be made by means

of departmental purchases order which shall in all cases be supported by a manager

or a supervisor of the workshop.

138. The Heads of the schools claimed that they were not aware of this provision

hence the lapse and assured us of their compliance in future transactions. We urged

the Heads of the schools to strictly comply with the regulation to ensure

transparency in future transactions.


PAYROLL IRREGULARITY

Overdue advances to staff – GH¢1,731.42

139. Inspite of Regulation 99 (a&b) of the Financial Administration Regulations,

2004 (LI 1802) which demand that, an advance or loan shall not be payable until an

agreement specifying conditions and terms of recovery have been concluded, the

Headmaster of Sunyani Senior High School granted advances amounting to

GH¢1,731.42 without any agreed recovery mechanism.

140. Failure of the Headmaster to enforce the regulation resulted in the anomaly

which eventually weakened the liquidity position of the school.

141. We recommended that strenuous efforts should be made, including

agreements with the banks to make source deductions from the salaries of the staff

concerned, in order to recover the total amount of GH¢1,731.42 from the defaulters.


Procurement without multiple price quotations – GH¢122,690.60

142. We noted in three schools that there was total absence of multiple price

quotations in the purchase of goods and services amounting to GH¢122,690.60 that

were made from different suppliers. These are:

No. Institutions Amount GH¢

1 Boakye Tromo SHS 20,320.24

2 Serwaa Kesse SHS 71,642.36

3 Biadan Methodist SHS 30,728.00

Total 122,690.60



143. The omission violated Section 43 of the Public Procurement Act, 663 (Act

2003) which enjoins procurement entities to obtain as many price quotations as

practicable or at least from three different sources.

144. We viewed the anomaly as emanating from the refusal of the Heads of the

Institutions to enforce the provisions of the Act. In the absence of the alternative

quotations, we could not ascertain that the purchases were made on the basis of the

lowest evaluated prices.

145. We urged the Heads of the Institutions to comply with the procurement

regulations and support all future purchases with at least three quotations to ensure

fair prices and value for money.


146. We noted in two Institutions that stores purchased amounting to

GH¢42,888.92 were not taken on ledger charge, in violation of Stores Regulation 70

which states that all stores received or purchased shall be taken on charge in the

store ledger at the time of receipt and entries will be supported by the prescribed

voucher. The Institutions are:


1 Serwaa Kesse Girls SHS 37,705.42

2 Jinijini Senior High School 5,183.50

Total 42,888.92

147. The lapse occurred due to the Bursars’ ineffective supervision and

monitoring of the work of the Storekeepers to ensure that all purchases were taken

on charge. We could, therefore, not vouch for the receipt and utilisation of the items.


148. We urged the Heads of the schools to properly monitor the Storekeepers.

Furthermore, we advised that all the items should be taken on ledger charge to

justify the purchases or the amounts be recovered to chest.

Understatement of store receipts – GH¢1,293.00

149. Due to delay in recording goods received in the store ledger, the Storekeeper

of Achirensua Senior High School understated the quantities of 14 store items

received valued at GH¢1,293.00.

150. We advised the Headmaster to ensure that all items received in future are

fully and accurately recorded in the store ledgers in compliance with Section 0529

of the Stores Regulations, 1984. Meanwhile, the shortage of GH¢1,293.00 must be

recovered from the Storekeeper to chest.

Expenditure in excess of approved threshold of head of entity – GH¢35,192.00

151. Under Schedule 3 (b1) of the Public Procurement Act, 2003 (Act 663), the

authorised threshold for the approval of the procurement of goods by the head of a

procurement entity is GH¢5,000.00. Any procurement, the cost of which exceeds

the threshold, shall be referred to the Entity Tender Committee for approval.

152. On the contrary, the Headmistress of OLA Girls’ Senior High School

purchased four items costing GH¢55,192.00 for which the value of each component

was in excess of GH¢5,000.00, but she failed to refer the transactions to the District

Education Tender Committee for approval, thus exceeding her approved threshold

by a total of GH¢35,192.00.

153. In order to avoid incurring sanctions as outlined in Section 92 Part IX of Act

663, we recommended that future purchases above the threshold of the entity head

must be referred to the District Education Tender Committee.



Fuel not accounted for – GH¢2,598.00

154. Our audit disclosed that fuel purchases amounting to GH¢2,598.00 that were

made by Serwaa Kesse Girls’ Senior High School were not recorded in the vehicle

logbooks, contrary to Chapter 16 Regulation 1604 of Stores Regulations, 1984.

155. We could, therefore, not determine whether the purchase and usage of fuel

costing GH¢2,598.00 were made in the best interest of the school. We urged the

Headmistress to regularise the fuel purchases or refund the total amount to chest.

TAX IRREGULARITIES

Taxes not withheld – GH¢4,277.93

156. Serwaa Kesse and Biadan Methodist Senior High Schools failed to deduct

withholding tax totalling GH¢4,277.93, in the proportions of GH¢2,340.67 and

GH¢1,937.26 respectively from payments made to suppliers, in violation of Section

87 of the IRS Act, 2000 (Act 592).

157. The lapse was attributed to the failure of the Heads of the schools to enforce

the regulation. The omission to deduct the taxes denied the state the timely inflow of

revenue amounting to GH¢4,277.93. We urged the Heads of the schools to strictly

comply with the tax regulations to stem tax losses to the state.

Taxes withheld not remitted to DTRD – GH¢5,913.37

158. The Jinijini Senior High School deducted taxes totalling GH¢5,913.37 from

payments to suppliers but failed to remit same to the Commissioner of Domestic

Tax Revenue Division, in contravention of the provisions of Act 592.

159. The Accountant admitted having utilised the money on other disbursements

adding that management was in the process of finding money to settle it. We urged

the Headmaster to pay the taxes withheld to the Commissioner without further delay

to avoid being sanctioned.



160. The management of Serwaa Kesse Girls’ Senior High School failed to

comply with Regulation 183(4) of the FAR, 2004 by procuring goods valued at

GH¢10,288.35 from non VAT registered entities.

161. Consequently, the school avoided the payment of 15% VAT of GH¢1,543.25

which could have been used in other sectors of the economy. We urged the

Headmistress to comply with the provisions in the Financial Administration

Regulations.



CENTRAL REGION

Introduction

162. During the year under review, the number of Pre-University Educational

Institutions which operated under the public system in the Central Region was 60.

They are classified as follows:



Senior High/Commercial Schools 2


Technical Institutions 2


Special Schools 2

Educational Units 7

Total 60

Summary of significant findings and recommendations

163. Five Institutions failed to provide the relevant expenditure supporting

documents such as invoices, receipts, and signatures of beneficiaries to authenticate

a total payment of GH¢137,015.45. We recommended that the management of the

five Institutions should provide relevant, detailed and adequate supporting

documents to acquit the payments or refund the amount involved.

164. Two Institutions paid for contract works valued at GH¢16,457.40 without

supporting the payment vouchers with Engineers’ certificate of satisfactory

performance. We urged management to comply with the requirement so as to attest

to the level of work completed and the amount payable. We also recommended that

the Accountants and the Heads of the Institutions should be held accountable for any

overpayment or losses incurred as a result of their failure to comply with the

financial regulations.


165. The management of two Institutions failed to produce for audit inspection

payment vouchers with a total value of GH¢23,501.66. We recommended that the

management of the two schools should produce the payment vouchers and their

supporting documents, failing which the amount involved should be recovered from

them.

166. The Accountant and the Headmistress of the National Vocational Training

Institute, Gomoa Adaa failed to produce 11 official receipt books purportedly used

to collect GH¢8,977.78. We recommended that the Headmistress and the

Accountant should produce the receipt books to enable us validate the entries in the

cash books.

167. Contrary to Section 8 Part IV of the F.A.I, we noted that five receipt books

used in the collection of fees totalling GH¢2,070.00 were not entered in the cash

book by the Bursar of the Oguaa Secondary Technical School. We recommended

that the Bursar should refund the total amount of GH¢2,070.00.

168. At the Boa Amponsem Senior High School, a former Bursar paid

GH¢3,000.00 instead of GH¢300.00 when reimbursing himself the cost of renting a

guest house. We recommended that the sum of GH¢2,700 overpaid should be

recovered from the Head of the Institution and the former Bursar.

169. Out of total school fees of GH¢261,490.66 collected at the Community

Development Training School, Pamfokrom, only GH¢7,268.00 was banked. The

remaining GH¢254,222.66 was directly disbursed in cash on Administration,

Service and Capital expenses without first lodging the amount to bank. To reduce

the practice of direct cash disbursements to the minimum, we recommended that the

collection of all fees in the school should strictly be by banker’s draft, whilst

payments should be made by cheques.



170. Two Institutions failed to establish procedures for the retirement of imprest.

As a result, staff who were granted imprests for various official activities failed to

account for a total amount of GH¢11,732.95. We recommended that the

management of the two Institutions should ensure that the outstanding amounts are

fully accounted for or recovered from the salaries of the staff involved.

171. We noted that separated staff of eight Institutions were paid a total unearned

salary of GH¢124,063.60, contrary to Section 292(1) of the FAR, 2004 (L.I.1802).

We recommended that the Institutions concerned should trace the separated staff or

their next of kin to recover the outstanding amounts and ensure the prompt deletion

of the names of separated staff from the schools’ payroll.

172. Eight schools procured goods and services worth GH¢528,373.98 without

obtaining alternative price quotations. To ensure transparency and value for money,

we urged management to comply with the provisions of the Public Procurement Act,

2003.

173. Fuel totalling GH¢13,271.70 purchased by two schools was not recorded in

their vehicle log books, contrary to Section 64 Part IX of the F.A.I. We

recommended that the management of the two schools should show evidence of

utilisation of the fuel bought or refund the total amount involved.

174. The Principal of Cape Coast Technical Institute pre-paid an amount of

GH¢12,000.00 for the supply of 12 computers but was supplied with 11. We

recommended that the supplier should be made to supply the remaining computer or

refund the amount of GH¢1,000.00.

175. The Storekeeper of Swedru Senior High School, Mr. Emmanuel Ghartey,

occasionally reduced the store ledger balance of items in the store, resulting in a


shortage of GH¢32,902.00. We recommended that the Storekeeper should be held

accountable for the shortage.

176. Five Institutions avoided the payment of VAT totalling GH¢16,132.85 by

their failure to procure goods and services from Value Added Tax registered

persons, contrary to Regulation 183(4) of the FAR, 2004. We urged the

management of the Institutions to adhere to the provisions in the Financial

Administration Regulations.

177. Contrary to Section 84(2) of the Internal Revenue Act, three Institutions

made payments to suppliers and service providers without deducting the

withholding tax of GH¢8,057.79 from the payments. We recommended that

management should recover the amount involved for payment to the DTRD.


FINANCIAL REPORTING


178. Seven out of the sixty Institutions in the region failed to submit their annual

accounts for the year ended 31 December 2010 for validation and certification. The

defaulting Institutions are listed and attached as Appendix ‘C3’ to this report.

Operational results

179. The Institutions’ main source of income is Central Government grants, fees

and miscellaneous funds. Stated below are the operational results of the 53

Institutions which submitted their accounts.

Account Income (GH¢) Expenditure (GH¢) Surplus/Deficit (GH¢)

General 40,293,485.39 40,269,245.71 24,239.68

I.G.F. 23,363,936.13 21,995,014.85 1,368,921.28

Miscellaneous 1,056,387.03 637,102.37 419,284.66

GETFund 2,704,337.43 2,492,210.48 212,126.95

Total 67,418,145.98 65,393,573.41 2,024,572.57



180. The operational results of the Institutions were favourable as they recorded a

total surplus of GH¢2,024,572.57.


181. Details of debtors’ figure of GH¢2,100,806.76 owed to the various

Institutions by students and staff are shown below and further illustrated in

Appendix ‘D3’.

Debtors Amounts (GH¢)

Students 1,978,724.67

Staff 122,082.09

Total 2,100,806.76

Sundry Creditors – GH¢6,724,276.79

182. Total sundry creditors’ figure of GH¢6,724,276.79 was the Institutions’

commitment to students and suppliers as at the end of the year. See the summary

below and the details attached as Appendix ‘E3’.

183. We recommended to the management of the Institutions to redeem the

commitments to the suppliers and the students.

Creditors Amounts (GH¢)

Students 15,280.83

Staff 1,664.94

Others 6,707,331.02

Total 6,724,276.79


MANAGEMENT ISSUES

CASH IRREGULARITIES


184. Regulation 39(2) of the FAR, 2004 (LI 1802) demands that transactions must

be properly authenticated to show that amounts are due and payable.

185. Contrary to this regulation, we noted that five Institutions failed to provide

such expenditure substantiating documents as invoices, receipts, LPOs, statements

of claim and SRVs to authenticate total payments of GH¢137,015.45. Find the

details below:


1 Odoben Senior High School 10,194.40

2. Swedru Senior High School 74,980.20

3. Nsaba Presby Senior High School 16,457.50

4 Breaman Asikuma Snr. High School 4,814.20

5 Ghana National College, 30,569.15

Total 137,015.45

186. This lapse emanated from the Purchasing officers’ complete disregard for

rules and regulations. Such practices create grounds for double payments and other

malpractices associated with payments.

187. Management was, therefore, advised to comply with the above regulation and

ensure that the transactions are authenticated, failing which the Spending and

Paying officers should refund the amounts involved to chest.

Payment for works without certificate of satisfactory performance – GH¢16,457.40

188. We noted that the management of two Institutions made payment for contract

works without supporting the payment vouchers with Engineers’ certificate of

satisfactory performance. Details are presented as follows:



No. Institution Amount (GH¢)

1. Breman Asikuma Snr. High School 9,479.00

2. Cape Coast Technical Institute 6,978.40

Total 16,457.40

189. We attributed this lapse to management’s failure to adhere to the provisions

of the Financial Administration Act, 2003 (Act 654). This practice could lead to the

payment for shoddy work. We, therefore, urged management to comply with the

provisions of the Financial Administration Act.


190. Section 1(1) of Part 1 of the FAR, 2004 requires that all paid payment

vouchers are to be kept in a secured place and should be produced for examination

on demand by the Auditor General. On the contrary, the management of two

schools failed to produce for audit review payment vouchers for payments

amounting to GH¢23,501.66. Find the details below:

No.


1. Nsaba Presby Senior High School 16,758.01

2. St. Augustine’s College 6,743.65

Total 23,501.66

191. We could, therefore, not satisfy ourselves that the payments made were valid

and in the best interest of the schools.We advised the Accountants to produce the

payment vouchers for inspection, failing which the amount involved should be

recovered.

Failure to produce receipt books for audit inspection – GH¢8,977.78

192. All receipt books are required under Part V Section 16 of the FAI to be kept

under lock and key and produced for audit when requested.


193. In violation of this accounting regulation, the Accountant of the National

Vocational Training Institute, Gomoa Adaa failed to produce 10 official receipt

books for our inspection. Similarly, the Headmistress also suppressed one receipt

book from audit. We could, therefore, not authenticate the amount of GH¢8,977.78

recorded in the receipt cash book as the actual total fees collected with the 11 receipt

books.

194. We recommended that the Headmistress and the Accountant should produce

the receipt books to enable us validate the related entries made in the cash book or

face the sanctions recommended under the law.

Unaccounted for cash – GH¢2,070.00

195. We noted that five receipt books used in the collection of fees were not

recorded in the cash book of the Oguaa Secondary Technical School. Consequently,

the amount could not be accounted for. We recommended that the Accountant

should refund the total amount of GH¢2,070.00.

Re-imbursement overpaid – GH¢2,700.00

196. We observed at the Boa Amponsem Senior High School that although the

former Bursar had prepared payment voucher No. 1/4/10 for GH¢300.00 to

reimburse himself an expenditure he incurred on guest house rental, he drew cheque

No. 050543 of 1 April 2010 for GH¢3,000.00 and made the Head of the Institution

to sign it and approve the payment.

197. We recommended that the sum of GH¢2,700 overpaid should be recovered

from the Headmaster and the former Bursar.

Failure to account for imprest – GH¢11,732.95

198. Due to the failure of the management of the underlisted schools to establish

procedures for the retirement of imprests, staff who were given imprests to



undertake various official assignments failed to account for a total amount of

GH¢11,732.95.

No. Name of Institutions Amount GH¢

1. Swedru School of Business 5,690.65

2. Pamfokrom Vocational Institute 6,042.30

Total 11,732.95

199. Failure by the Institutions to place embargo on the staff members’ salary and

thus, recover the amount has continued to deprive the Institutions of the amount

involved. We recommended that the Headmasters of the two Institutions should

ensure that the outstanding amounts are fully accounted for or recovered from the

salaries of the staff involved.

Direct disbursement of school fees collected – GH¢254,222.66

200. Regulation 48(1) of the FAR, 2004 (L.I.1802) states that cash holdings

should be kept to the absolute minimum, consistent with the efficient discharge of

public financial business.

201. Notwithstanding the regulation, we noted that the Pamfokrom Community

Development Training School kept huge cash balances on hand from which

disbursements were made. For the period reviewed, out of total school fees of

GH¢261,490.66 collected only GH¢7,268.00 was banked and the remaining

GH¢254,222.66 was directly disbursed in cash.

202. To avoid the practice of direct cash disbursements, we recommended that

collection of all fees in the school should be strictly done by banker’s draft whilst

payments should be made by cheques whenever possible.



Unearned salaries – GH¢124,063.60

203. The Accountants in eight Institutions paid a total unearned salary of

GH¢124,063.60 to separated staff, contrary to Section 297(1) of the F.A.R, 2004 LI

1802 which requires that “a head of department shall cause the immediate stoppage

of payment of salary to a public servant when that public servant has been absent

from duty without leave or reasonable cause...” The Institutions involved are

detailed below:

No. Name of Institution Amount

GH¢

1. Community Vocational Training School 18,602.52

2. Boa Amponsem Senior High School 33,031.29

3. Dunkwa Senior High Tech School 2,627.69

4. Effutu Sec. Tech. School 6,854.90

5. OLA College of Education 19,646.64

6. Oguaa Secondary Tech. School 13,516.58

7. Komenda College of Education 10,951.87

8. Aggrey Memorial Snr. High School 18,832.11

Total 124,063.60

204. We recommended that the Institutions concerned should trace the separated

staff or their next of kin to recover the unearned salaries and ensure that, in future,

proactive measures are taken for the immediate stoppage of salaries of separated

staff and the deletion of their names from the payroll.



205. Section 43(1) of the Public Procurement Act, 2003 requires that “the

procurement entity shall request quotations from as many suppliers or contractors as

practicable, but from at least three different sources.”



206. We noted that, contrary to the Act, eight Institutions procured goods worth

GH¢528,373.98 without obtaining alternative price quotations. Find the details

below:



2. Breman Asikuma Senior High 10,776.50

3. St. Augustines College 182,537.45

4. Cape Coast School for the Deaf 4,820.00

5. N.V.T.I Gomoa Adaa 166,150.28

6. Effutu Sec./Tech. Snr. High 39,352.00

7. Edinaman Senior High School 58,771.00

8. Mfantsipim School 8,170.00

Total 528,373.98

207. Non compliance with the provisions by the management of the Institutions

denied the schools the benefits of competitive bidding. To ensure transparency and

value for money, we urged them to comply with the provisions of the Public

Procurement Act.

Fuel not recorded in log book – GH¢13,271.70

208. Section 64 of Part IX of the F.A.I states that “A log book shall be maintained

for each vehicle. The book shall be entered up daily by the Driver. Full particulars

of receipt of petrol and oil and persons undertaking journeys shall be recorded in the

log book.”

209. We noted, however, that fuel worth GH¢13,271.70 purchased by St.

Augustine’s College and Cape Coast Technical Institute were not recorded in their

log books. See the details below:

No. Name of Institutions Amount GH¢

1. St. Augustine’s College 8,511.70

2. Cape Coast Technical Institute 4,760.00

Total 13,271.70


210. We could not ascertain whether or not the fuel purchased was used for

official purposes and, therefore, requested that the Heads of the two Institutions

should show evidence of utilisation or refund the total amount of GH¢13,271.70 to

chest.

Prepaid stores not supplied – GH¢1,000.00

211. Section 16(1) of the Financial Administration Act, 2003 requires among

other things that payment for goods and services should be made only when the

goods have been supplied or the services rendered.

212. On the contrary, we noted that the Principal of Cape Coast Technical Institute

entered into an agreement with Cosa Bright Ghana Limited for the supply of 12

computers and paid GH¢12,000.00 but the Company supplied 11 computers.

213. The Principal of the school explained that there were changes to the

agreement but could not provide any documentary evidence to support his claim.

We recommended that Cosa Bright Ghana Limited should be made to supply the

remaining computer or refund the amount of GH¢1,000.00.

STORE IRREGULARITIES

Falsification of store records – GH¢32,902.00

214. The Storekeeper of Swedru Senior High School periodically reduced the

store ledger balances of items in the store and made away with the items, resulting

in the theft of store items valued at GH¢41,426.00. The Storekeeper conceded to the

crime and made a part-payment of GH¢8,524.00.

215. We attributed the lapse to management’s inadequate supervision. We

recommended an early recovery of the balance of GH¢32,902.00 from the

Storekeper. We also call on the GES Headquarters to reprimand the Headmaster and

the Accountant for gross negligence.



TAX IRREGULARITIES


216. Regulation 183(4) of the FAR, 2004 provides that “a department shall

procure government stores from only Value Added Tax (VAT) registered persons or

entities and any department that requires an exemption for any specific case shall

apply to the Minister…”

217. Contrary to the above provision, we noted that five Institutions made

procurements totalling GH¢107,552.32 which were not supported with VAT

invoices. The details are shown in the table below:

218. We attributed the lapse to failure on the part of the management of the

schools to adhere to the provisions of the FAR. This deprived the state a revenue of

GH¢16,132.85.

219. We urged the management of the Institutions to obtain the VAT invoices

from the vendors concerned and to adhere to the financial regulations.


220. We noted that three Institutions failed to deduct withholding tax amounting

to GH¢8,057.79 from payments they made to suppliers and service providers. This

omission contravenes Section 84(2) of the Internal Revenue Service Act which

No. Name of Institution Amount (GH¢) VAT (GH¢)

1. Ghana National College 13,167.00 1,975.05

2. St. Augustines College 41,840.92 6,276.14

3. Senya Senior High School 10,306.65 1,546.00

4. Mfantsipim School 5,901.60 885.24

5. Effutu Sec. Tech. School 36,336.15 5,450.42

Total 107,552.32 16,132.85


requires that withholding tax should be deducted from all payments exceeding

GH¢50.00. Below are the details:

221. We urged the Accountants of the Institutions to ensure that withholding taxes

are deducted from payments made for goods and services in excess of GH¢50.00.

Failure to prepare monthly bank reconciliation statement

222. Contrary to Section 18 of the Financial and Accounting Instructions (FAI) for

Senior High Schools and Training Colleges, we observed that between September

2006 and December 2009, the Accountant of the Community Development Training

School, Pamfokrom had not prepared bank reconciliation statements to confirm the

true balance in the school’s bank accounts.

223. The lapse made it difficult to ascertain the completeness, accuracy and

genuineness of the Institute’s transactions with its bankers. We, therefore,

recommended to the Headmaster to ensure that the Accountant prepares monthly

bank reconciliation statements and correctly updates the main cash book from 1st

September 2006 to 31st December 2010 for our immediate inspection.

Failure to establish Audit Reports Implementation Committee (ARIC)

224. Section 30 of the Audit Service Act, 2000 (Act 584) requires Heads of

Institutions to establish Audit Reports Implementation Committees to ensure that

the management of Institutions implement recommendations contained in audit

reports.

Name of Institution Amount Gh¢


2. Swedru School of Business 1,944.75

3. Pamfokrom Vocational Institute 1,063.06

Total 8,057.79



225. Our audit review at the Edinaman Senior High School revealed that the

committee had not been established by the school. The cause of the anomaly was

attributed to the failure of the Governing Council to establish the committee. As a

result, management was not under any pressure to carry out recommendations made

in our audit reports. We recommended to the Governing Council to establish the

ARIC with dispatch.


EASTERN REGION

Introduction


Educational Institutions in the Eastern region which are classified as follows:


Senior High School 49


Senior High Commercial Schools 5

Agricultural Senior High Schools 2

Colleges of Education 6

Technical Institutes 3

Special Schools 5

Educational Units 9

Total 104


227. A total of GH¢564,155.73 involving 451 payment vouchers was disbursed in

16 Institutions without adequate supporting documents to acquit the payments. We

recommended that either the vouchers are properly acquitted or the total amount

should be recovered from the Spending and Paying officers.

228. Ghana Senior High School, Koforidua, Presbyterian Senior High School,

Mampong and Presbyterian Senior High/Technical School, Larteh could not present

130 payment vouchers together with their corresponding expenditure documents in

support of total payments of GH¢299,284.86 for our examination. We

recommended that the managements of the Institutions should trace the outstanding

payment vouchers and make them available for audit examination or refund the

amount involved.



229. Asamankese Senior High School and St. Peter’s Senior High School,

Nkwatia lost a total of GH¢28,958.00 through the misappropriation of school fees.

We recommended that the amount should be recovered whilst supervision over

accounting officers is strengthened.

230. The management of Asamankese Senior High School and St. Roses Senior

High School could not ensure that imprest amounts totalling GH¢1,421.00 advanced

to their staff to undertake official assignments were retired. We recommended that

the outstanding amounts should be recovered directly from the monthly salaries of

the officers concerned.

231. Ghana Senior High School, Koforidua and St. Peter’s Senior High School,

Nkwatia made a total overpayment of GH¢69,734.00 to two contractors. We

recommended the recovery of the overpayment from the contractors or the

managements of the Institutions should be held accountable.

232. Ayirebi Senior High School, St. Francis Senior High/Technical School and

St. Peter’s Senior High School were involved in excessive cash transactions

totalling GH¢161,432.15. We recommended that all high value disbursements

should be made, as far as possible, by cheques while the collection of fees should be

restricted to bankers’ draft.

233. Eight Institutions failed to recover advances amounting to GH¢26,759.04 that

were given to some members of their staff. We recommended that the managements

of the Institutions should recover the outstanding amounts directly from the monthly

salaries of the affected staff.

234. Seventeen Institutions paid total unearned salaries of GH¢66,131.23 to

separated staff as a result of inadequate payroll controls. We recommended that the


managements of the Institutions should recover the amounts from the separated staff

to chest.

235. Eight Institutions made purchases worth GH¢483,176.69 without obtaining

alternative price quotations to provide assurance that the best available prices were

obtained. We recommended strict compliance with the provisions of the Public

Procurement Act, 2003 (Act 663).

236. St. Peter’s Senior High School pre-paid GH¢37,032.00 for store items that

were not supplied. We recommended that management should pursue the immediate

recovery of the items from the suppliers, failing which management should refund

the amount to chest.

237. Our audit disclosed that store items worth GH¢140,382.04, purchased by 10

Institutions were not routed through stores before usage. We recommended the

recovery of the amount involved from the managements of the Institutions.

238. Eleven Institutions were involved in tax irregularities including, non-

deduction of tax of GH¢15,215.43, non-remittance of tax withheld of GH¢22,168.86

and the avoidance of VAT payment of GH¢3,940.50 by procuring from non-VAT

registered suppliers. We urged the managements involved to ensure strict adherence

to the tax laws.


FINANCIAL REPORTING

Annual estimates

239. Estimates covering the recurrent expenditure of the various Institutions were

incorporated in the approved estimates of the Regional Education Office. Quarterly

releases to the various Institutions served as their approved estimates.



240. The boarding Institutions, however, failed to prepare estimates for their

Boarding Income and Expenditure accounts for the approval of their Boards of

Governors. We recommended the preparation of estimates for the boarding

accounts.


241. In 2010, 91 Institutions or 87.5% out of the 104 Institutions in the region

prepared and presented their financial statements for validation. The remaining 13

Institutions failed to present their annual accounts, in violation of Section 88 Part IV

of the FAI. The list of the defaulting Institutions is provided as Appendix ‘C4’

attached to this report.

Operational results

242. The operational results of the 91 Institutions whose accounts were validated

are summarised as follows:

Account Income

GH¢

Expenditure

GH¢

Surplus/Deficit

GH¢

General 50,368,920.50 50,367,934.58 985.92

Boarding 25,398,552.83 24,552,928.69 845,624.14

Miscellaneous 12,757,688.58 12,189,871.46 567,817.12

GET Fund 4,110,091.29 3,958,091.66 151,999,63

Total 92,635,253.20 91,068,826.39 1,566,426.81

243. The operational results of the Institutions were favourable as the Institutions

recorded a total surplus of GH¢1,566,426.81.


244. As a result of ineffective debt recovery and school fees collection strategies,

students, staff and others owed the Institutions a total amount of GH¢2,612,719.65

of which student debtors constitute 87.3% of the total debts.


245. The debt position at the close of 2010 is analysed below and the details

attached as Appendix ‘D4’.

Type of Debtor Amount

GH¢

Student Debtors 2,282,590.79

Staff Debtors 162,396.52

Other Debtors 167,732.34

Total 2,612,719.65

246. We recommended that the managements of the Institutions should recover

the amounts involved in accordance with Section 2(m) Part I of the FAI, which

makes it obligatory for Heads of Institutions to ensure that proactive measures are

taken to recover debts owed to their Institutions.

Sundry Creditors – GH¢4,342,117.88

247. The Institutions’ indebtedness to various suppliers stood at

GH¢3,970,316.15. Balances due to students and staff creditors totalled

GH¢371,801.73. A summary of these figures is provided below and the details

attached as Appendix ‘E4’.

Type of Creditor Amount (GH¢)

Students Creditors 366,634.65

Staff Creditors 5,167.08

Others Creditors 3,970,316.15

Total 4,342,117.88

248. We recommended that the Heads of the Institutions should ensure that the

debts are paid off in compliance with Section 2(m) Part I of the FAI which requires

them to ensure that debts owed to others are promptly paid.



MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsubstantiated payments – GH¢564,155.73

249. Contrary to Section 10 Part IV of the Financial and Accounting Instructions,

payment vouchers covering a total amount of GH¢564,155.73 raised in 16

Institutions were not properly acquitted with expenditure supporting documents

such as invoices, official receipts and statements of claim. The 16 Institutions are

listed below:

250. In the absence of the supporting documents, we could not ascertain the

authenticity of the payments. We, therefore, recommended that the management of

the Institutions should ensure the provision of the necessary supporting documents

for the expenditure items, failing which the total amount involved should be

No. Institution

No. of

Payment

Vouchers

Amount

GH¢

1. Presby Senior High School – Suhum 44 52,874.25

2. Apeguso Senior High School – Apeguso 2 3,713.57

3. Presby Senior High School – Mampong 6 7,147.50

4. Aburi Girls’ Senior High School – Aburi 10 5,188.80

5. Mangoase Senior High School- Mangoase 60 17,155.43

6. Oda Senior High School – Akim Oda 8 18,849.03

7. Akim Swedru Senior High School – Akim Swedru 1 6,111.00

8. St. Micheal Senior High school 4 4,189.00

9. Presby Senior High/Technical School – Kraboa/Coaltar 51 26,792.45

10. Presby Senior High/Technical School – Aburi 11 38,346.09

11. Presby Senior High/Technical School – Larteh 64 92,219.63

12. Adukrom Senior High/Technical School – Adukrom 96 69,997.20

13. Attafuah Senior High/Technical School 4 27,500.00

14. Presby Women’s College of Education – Aburi 36 127,060.78

15. St. Peter’s Senior High School, Nkwatia 9 19,155.00

16. Oyoko Methodist Senior High School, Oyoko 45 47,856.00

Total 451 564,155.73


recovered from the officers who authorised the payments and their Accountants to

chest.


251. Part II Section 39(2c) of the FAR states that a head of department shall

control the disbursement of funds and ensure that transactions are properly

authenticated.

252. However, we observed that the managements of three Institutions could not

present 130 payment vouchers with a total face value of GH¢299,284.86 together

with their corresponding expenditure supporting documents for our examination.

The details are provided below:

Name of Institution No of

payment

vouchers

Amount

GH¢

Ghana Senior High school – Koforidua 119 294,324.44

Presby Senior High School – Mampong 4 3,978.42

Presby Senior High Technical School – Larteh 7 982.00

Total 130 299,284.86

253. Such acts do not promote transparency and could lead to the perpetration of

fraud. We recommended that the managements of the Institutions should trace the

outstanding payment vouchers and make them available for audit examination or the

amount recovered from the Authorizing officers and their Accountants to chest.

Misappropriation of school fees – GH¢28,958.00

254. Asamankese Senior High School and St. Peter’s Senior High School,

Nkwatia lost a total of GH¢28,958.00 through misappropriation of school fees.

255. At the Asamankese Senior High School, Mr. S. B. Tamatey falsified a

cheque and succeeded in withdrawing GH¢37,318.00 from the school’s bank

account. He has since refunded GH¢18,360.00. Also at St. Peter’s SHS, the



Headmaster, Mr. M.T.K. Kudiabor and the Bursar, Mr. Sam A. Ntow conspired and

took GH¢10,000.00 from the school fees ostensibly to purchase Treasury bills but

failed to buy the bills.

256. We recommended that the amounts should be recovered from the officials

involved. We further recommend that GES should take disciplinary action against

the officers.

Imprest not accounted for – GH¢1,421.00

257. Members of staff in Asamankese Senior High and St. Roses Senior High

Schools failed to account for imprests advanced to them by their managements to

undertake official assignments. The breakdown is as follows:

Institution Type of Irregularity Amount (GH¢)

Asamankese Snr High School Unretired imprests 621.00

St. Roses Snr High School Unaccounted for imprests 800.00

Total 1,421.00

258. We recommended that the outstanding amounts should be recovered directly

from the monthly salaries of the officers concerned to chest.

Excessive cash transactions – GH¢161,432.15

259. Contrary to the requirements of Section 48(1b) of the FAR, 2004 the

management of Ayirebi Senior High, St. Francis Senior High/Technical and St.

Peter’s Senior High Schools were involved in excessive cash transactions totalling

GH¢161,432.15. Find the details below:

Institution Amount (GH¢)

Ayirebi Senior High School 37,339.33

St. Francis Senior High/Technical School 103,966.82

St. Peter’s Senior High School, Nkwatia 20,126.00

Total 161,432.15


260. Excessive cash holdings in the office could result in burglary and the

granting of unauthorised advances. Accordingly, we recommended that all high

value disbursements should be made, as much as possible, with cheques while the

payments of fees should be restricted to bankers’ draft.

Overpayment of contract sums – GH¢69,734.00

261. We noted that Ghana Senior High School, Koforidua and St. Peter’s Senior

High School, Nkwatia overpaid Josams Company Limited and Uni-Jay Limited a

total amount of GH¢69,734.00 as mobilization advance for a Get-Fund project

which had already been paid for by the Ministry of Education and for the supply of

house jerseys respectively.

262. Inadequate management supervision was the main reason for the irregularity.

We recommended that the GH¢69,734.00 should be recovered from the contractors

or management should refund the total amount involved to chest.


Unrecovered staff advances – GH¢26,759.04

263. Part IV Regulation 104(c) of FAR, 2004 (LI 1802) states among other things

that a head of department authorised to administer a class of advances shall ensure

that the advances are duly recovered in accordance with the regulations or

agreement relating to them.

264. In spite of the regulation, we noted that eight Institutions had not recovered

advances amounting to GH¢26,759.04 that were granted to some members of their

staff. The details are presented as follows:



No. Name of Institution Amount (GH¢)

1 Pope John Senior High School – Koforidua 5,400.00

2 Asamankese Senior High School – Asamankese 2,152.04

3 Salvation Army Senior High School – Akim Wenchi 4,696.00

4 Asuom Senior High School – Asuom 7,040.00

5 Ayirebi Senior High School – Ayirebi 1,551.00

6 Presby Senior High/Technical School – Larteh 2,300.00

7 St. Francis Senior High/Technical School 1,220.00

8 Oyoko Methodist Senior High School, Oyoko 2,400.00

Total 26,759.04

265. We recommended that the management of the Institutions should recover the

outstanding amounts directly from the monthly salaries of the affected staff.

Unearned salaries/students allowances – GH¢66,131.23

266. Contrary to Sections 297 and 298 of the Financial Administration

Regulations, 17 Institutions did not ensure that the names of separated staff were

promptly deleted from their payrolls. As a result, an amount of GH¢62,705.15 was

paid as unearned salaries to 36 ex-staff and GH¢3,426.08 as allowances to eight

former students who had left their Institutions. The details are shown below:

No. Name of Institution Payee Amount

(GH¢)

1. Ghana Senior High School –

Koforidua

Joseph Okyere 4,648.76

2. Islamic Girls Senior High School - Okatah Awuku Daniel 2,796.90

3. St. Martins Senior High School –

Nsawam

Emmanuel Osei 3,042.38

4. Okuapemman Senior High School

– Akropong

Edith Agbemafoh P.

Courage Buckner

Awudu Rafick

2,389.94

2,252.90

2,252.90

6,895.74

5. Nifa Senior High School –

Adukrom

Emmanuel Nyarko 790.03

6. H’Mount Sinai Snr High School –

Akropong

Benjamin Ameyaw

Richard Asiedu

2,741.13

1,799.55

4,540.68


7. New Juaben Snr High School –

Koforidua

Agyapong Micheal

Boateng

987.12

8. St. Dominic’s Senior High School - Frederick Tetteh

Djamboe

Malla Sujara

2,514.27

309.97

2,824.24

9. Nkwatia Presby Snr High/Comm.

School

Selorm Dzata

Christiana Gyanewa

Moses Amegbe

Frederick Ansah

Alexander Agyemang

Yaw Danquah

Abena Ofosua

Kwabena Qsei

825.31

614.73

1,785.29

808.15

528.97

296.74

67.77

272.50

5,199.46

10. St. Roses Senior High School –

Akwatia

Mr. Alfred Appoh 6,896.77

11. Oda Senior High School – Akim

Oda

Charity Ackerson 2,116.62

12. Akro Senior High Technical School

Akro

John Ayiku

Lawrence Osae

346.04

774.95

1,120.99

13. Presby Snr High Technical School

– Aburi

Emmanuel Dzokoto 1,451.32

14. Presby Snr High Technical School

– Larteh

Atiemo Sampson

Manukure 1,081.25

15. Presby Women’s Coll. Of

Education – Aburi

Nabor Martins

Love Jael Tackie

Racheal Asiedu

8,307.15

1,442.10

395.58

10,144.83

16. Presby College of Education –

Akropong

Emmanuel Ofori Sakyi

Asei Akuamoah

Kwasi Kommey

Emml. Gyimah Sarpong

8 Former Students

593.28

1,632.17

975.00

3,018.98

3,426.08

9,645.51

17. St. Peter’s Senior High School -

Nkwatia

Coffie Felix

Annor Nkansah Anthony

Regina Sekyere

1,028.18

498.07

422.38

1,948.63

Total 66,131.23



267. We recommended that the Institutions concerned should trace the separated

staff or their next of kin to recover the unearned salaries and ensure that in future

proactive measures are taken for the immediate stoppage of salaries of separated

staff and the deletion of their names from the payroll.



268. Eight Institutions purchased various items valued at GH¢483,176.69 without

obtaining alternative price quotations from other suppliers, in contravention of

Section 43(1) of the Public Procurement, 2003 (Act 663). The Institutions which

made the purchases are listed below:

No. Name of Institution Amount (GH¢)

1 Oda Senior High School 63,824.00

2 Akim Swedru Senior High School 7,200.00

3 Ayirebi Senior High School 43,782.00

4 New Abirem Senior High School 24,650.00

5 Presby Senior High/Tech. School – Larteh 53,278.85

6 Adukrom Senior High/Tech School – Adukrom 75,921.43


8 Presby Women’s College of Education – Aburi 27,883.67

Total 483,176.69

269. Non-adherence to the provisions of the Act would result in the payment of

uncompetitive prices. We, therefore, advised the managements of the Institutions

involved to support all future procurements with at least three price quotations to

ensure fair prices and value for money.

Items pre-paid for but not supplied – GH¢37,032.00

270. Section 16(1) of the Financial Administration Act, 2003 (Act 654) provides

that payment for goods and services shall be made only when goods have been


supplied or services rendered. Contrary to the provisions of the Act, St. Peter’s

Senior High School paid for goods worth GH¢37,032.00 which were not supplied.

271. We recommended that the suppliers should be made to deliver the

outstanding orders immediately or the total amount of GH¢37,032.00 be refunded

by management.


272. Store items worth GH¢140,382.04 purchased during the period under review

by 10 Institutions were not receipted into stores before utilisation. This action

contravened Part IX Section 16 and 26 of the FAI which require that all stores

receipted by an Institution shall be supported by an original of a store receipt

voucher or the duplicate copy of a local purchase order (LPO) before payments are

made. Below are the names of the Institutions and the amounts involved:

No. Name of Institution No of

Payment

Vouchers

Amount

GH¢

1 Presby Senior High School – Suhum 44 32,465.62

2 Islamic Girls Senior High School – Suhum 4 1,452.00

3 St. Martins Senior High School – Nsawam 3 968.00

4 Presby Senior High School – Mampong 1 1,300.00

5 Aburi Girls Senior High School – Aburi 11 17,069.22

6 Mangoase Senior High School – Mangoase 34 19,044.90

7 Presby Senior High/Technical School – Aburi 5 4,610.00

8 Presby Senior High/Technical School – Larteh 24 36,947.70

9 St. Francis Senior High/Technical School - 2 3,500.00

10 Presby Women’s College of Education – Aburi 19 23,024.60

Total 147 140,382.04

273. Inadequate supervision of the procurement process and weak accounting

controls were noted as the cause of this irregularity. We recommended that the



managements of the affected Institutions should provide evidence of receipt and use

of the items or refund the value of the items to chest.

TAX IRREGULARITIES


274. Our review of procurement records disclosed that three Institutions purchased

store items totalling GH¢26,270.04 from non-VAT registered suppliers, in violation

of the VAT law which requires that government stores should be procured only

from VAT registered persons or entities. The details are provided below:


GH¢

15% VAT

GH¢

1 Yilo Krobo Senior High/Commercial School – Somanya 3,053.04 457.95

2 Nsutam Senior High/Technical School – New Nsutam 5,394.00 809.10

3 St. Peter’s Senior High School, Nkwatia 17,823.00 2,673.45

26,270.04 3,940.50

275. Consequently, the schools avoided the payment of the 15% VAT of

GH¢3,940.51 which could have been used by the government in other sectors of the

economy. Managements of the three Institutions were advised to transact business

with VAT registered companies to enable government execute its planned

programmes.


276. Seven Institutions failed to deduct withholding tax amounting to

GH¢15,215.43 from payments made to suppliers for goods and services, thus

depriving the state of timely inflow of revenue. This contravenes Section 84 and 87

of the Internal Revenue Act, 2000 (Act 592) which direct that withholding taxes


should be deducted from payments made for goods and services and the amount

remitted to the Internal Revenue Service. The details are provided below:


GH¢

1. lslamic Girls Senior High School – Suhum 199.70

2. St. Stephen’s Presby Senior High School – Asiakwa 3,983.00

3. Yilo Krobo Senior High/Commercial School – Somanya 987.78

4. Apeguso Senior High School – Apeguso 506.32

5. Nsutam Senior High/Technical School – New Nsutam 1,065.46

6. Koforidua Technical Institute, Koforidua 1,976.17

7. St. Peter’s Senior High School, Nkwatia 6,497.00

Total 15,215.43

277. We recommended that management should ensure adherence to the

provisions of the tax laws at all times.

Withholding tax not remitted – GH¢22,168.86

278. Six Institutions failed to remit to the Domestic Tax Revenue Division 5%

withholding tax deducted from payments made to suppliers and service providers

totalling GH¢22,168.86. The details are as follows:


GH¢

1 Presby Senior High School – Mampong 5,583.41

2 Nsutam Senior High/Technical School – New Nsutam 1,285.00


4 Presby Women’s College of Education – Aburi 3,928.65

5 Presby Senior High/Technical School – Larteh 2,455.51

6 St. Peter’s Senior High School, Nkwatia 4,439.00

Total 22,168.86

279. We urged the management of the Institutions to remit the amount to the

DTRD without further delay.



GREATER ACCRA REGION

Introduction

280. The Greater Accra Regional Education Office has under its jurisdiction 58

Pre-University Educational Institutions/Units during the period under review as

detailed below:

Institution Number


Secondary/Technical Schools 7


Technical Institutes 4

Special Schools 3

Educational Units 11

Total 58


281. Two Institutions made total payments of GH¢34,482.00 without the relevant

supporting documents such as invoices, statements of claim and receipts to properly

acquit the vouchers, as required by Section 39(2c) of the FAR, 2004. We urged

management to provide the relevant documents to acquit the payments or refund the


282. The Ada Technical Institute spent a total of GH¢12,842.00 on repairs of

vehicles and machinery without obtaining certificates of work done, contrary to

Section 16(1a) of the Financial Administration Act, 2003 (Act 654). We

recommended that certificate of satisfactory completion of work performed must be

prepared to support payments in the future.


283. An Accounts officer of the Ada Technical Institute misappropriated school

fees totalling GH¢1,077.34. We recommended that the amount should be recovered

from the officer involved and appropriate sanctions meted out to him.

284. The management of Afienya Youth Training Centre misapplied school fees

totalling GH¢10,710.00 to pay salary advances to seven staff members of the

Centre. We advised management to regularise the appointments of the staff to

ensure the recovery of the amount from them or the amount be refunded by the

Head of the Institution.

285. Contrary to GES directives that fees should be collected in banker’s draft, the

management of Ashaiman Senior High School collected school fees totalling

GH¢17,436.68 in cash and disbursed it on Administrative, Service and Capital

expenditure without first lodging it at the bank. We recommended that management

should ensure adherence to the GES directives at all times and also strengthen its

monitoring and supervisory controls over cash receipts.

286. The Ada Technical Institute made payments totalling GH¢15,386.00 by cash

instead of cheque to its suppliers and service providers, in violation of Section 48(1)

of the FAR, 2004. We advised management to desist from making huge cash

payments.

287. During the year under review, the Ada Technical Institute granted staff loans

of GH¢3,257.00 which were not recovered as at December 2010, in contravention of

Section 99(1) of the FAR, 2004. We recommended recovery of the amount from the

staff involved.

288. Contrary to Section 43(1) of the Public Procurement Act, 2003 (Act 654),

two Institutions procured store items valued at GH¢91,503.00 without obtaining

alternative price quotations to enable the Institutions enjoy the benefits of price



competition and value for money. We advised the Institutions to comply with the

provisions of the Procurement Act.

289. Two Institutions purchased store items totalling GH¢22,315.00 but failed to

take them on ledger charge, contrary to Section 0315 of Store Regulation, 1984. We

advised the Institutions to provide evidence of delivery and usage of the items or the

amount should be refunded.

290. The Ada Technical Institute does not have a title deed on its land as required

by law. To prevent litigation over ownership and to ward off encroachers, we urged

management to obtain the title deed and the necessary documents.

291. The Storekeeper of Prampram Women’s Vocational Training Institute issued

out stores totalling GH¢11,487.00 without authorisation by the Head of the

Institution. We recommended that the Head of the Institution should regularise the

issues or recover the cost from the Storekeeper to chest.

292. The Prampram Women’s Vocational Training Institute failed to withhold tax

of GH¢612.00 from payments made to its suppliers and service providers. We

advised management to ensure that taxes are withheld from procurements above

GH¢50.00.

293. The Prampram Women’s Vocational Training Institute awarded on contract a

dining hall project in 1999 to be completed in 2002 but was abandoned due to lack

of funds. We urged the management of the Institute to contact the Head Office of

the Community Development Department for funds to complete the project.


DETAILS OF FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING

Annual estimates

294. The Institutions and Units prepared and submitted estimates to the Regional

Directorate of Education for inclusion in the Regional estimates. There were,

however, no extracts of their approved estimates to control their expenditure. We,

therefore, accepted the quarterly releases of funds made to the Institutions/Units as

the approved estimates for their General (GOG) expenditure.

295. We also noted that the Institutions did not prepare estimates for their

internally generated and other funds for the approval of their various Boards of

Governors, in violation of Section 1 of Part II of the FAI. We recommended to the

management of the Institutions to comply with the provisions of the FAI.


296. The level of book keeping and accounting in the Institutions were quite

satisfactory. Forty-six Educational Institutions/Units, representing 79.3% submitted

their annual financial statements for 2010 for validation. Out of this number, the

accounts of 32 Institutions, representing 69.6%, were validated and certified.

Accounts submitted by 14 other Institutions contained errors and had to be returned

for correction, but were not re-submitted as at the time of compiling this report. We

urged the defaulting Institutions to prepare their accounts correctly for our

validation. The list of the outstanding accounts is attached as Appendix ‘C5’.

Operational results

297. The operational results of the Institutions whose financial statements were

validated are summarised as follows:



Accounts No. of Instns/

Units

Income

GH¢

Expenditure

GH¢

Surplus

GH¢

General 32 20,631,361.02 20,631,361.02 -

Boarding 13 3,724,473.63 3,409,537.18 314,936.45

Miscellaneous 27 6,975,153.08 6,668,857.39 306,295.69

GETFund 23 1,542,613.06 1,277,566.16 265,046.90

Total 32,873,600.79 31,987,321.75 886,279.04

298. The overall working result was a surplus of GH¢886,279.04. Apart from the

General income and expenditure accounts which broke even, the other three

accounts, namely: Boarding, Miscellaneous and GETFUND reported surpluses.

Sundry Debtors – GH¢488,581.87

299. The total amount owed to the Institutions by students, staff and other debtors

as at the end of the year are as follows with the details attached as Appendix ‘D5’.


Staff 69,384.20

Students 344,027.64

Others 75,170.03

Total 488,581.87

300. Though we recommended in management letters to the Heads of the

Institutions to collect all outstanding debts, especially student debts, the student

indebtedness to the Institutions still accounted for 70.4% of the total debts.

301. We urged management to improve upon the fees collection procedures and

collect all debts owed to the Institutions in compliance with Section 2(m) of Part 1

of the Financial and Accounting Instructions for Pre-University Educational

Institutions.


Sundry Creditors – GH¢810,479.96

302. The above amount represents the amount owed to students, staff and other

creditors by the various Institutions as at the end of the year. The breakdown is

shown below and the details attached as Appendix ‘E5’.

Creditors Amount

GH¢

Students 58,789.10

West Africa Examination /Council 77,734.86

Suppliers 185,362.56

Parent Teacher Association 129,211.06

Students Representative Council 9,407.86

Sundry Creditors 42,181.98

Other Creditors 307,792.54

Total 810,479.96

303. We recommended to the management of the Institutions to redeem their

indebtedness to the creditors in order to salvage the credibility of the Institutions.

MANAGEMENT ISSUES

CASH IRREGULARITIES


304. We noted that Prampram Women’s Vocational Training Institute and Ada

Technical Institute made payments amounting to GH¢12,477.00 and GH¢22,005.00

respectively without supporting the payment vouchers with the relevant expenditure

documents like invoices, statements of claim, receipts, etc.

305. We requested the management of the two Institutions to ensure that the

payments were authenticated or the amount refunded. Besides, we requested that

they should comply with the requirements of Section 39(2c) of the Financial

Administration Regulations, 2004.



Repairs and maintenance without work certificates – GH¢12,842.00

306. Due to the negligence of the Accountant of Ada Technical Institute, an

amount of GH¢12,842.00 was paid for repairs/maintenance of official vehicles and

machinery without any certificate of completion of work done, in contravention of

Section 16(1a) of the Financial Administration Act, 2003 (Act 654).

307. We recommended to management to ensure that certificates of satisfactory

execution of works are obtained from the Transport officer and the user departments

before payments are effected.

Misappropriation of fees collected – GH¢1,077.34

308. The schedule officer in charge of collecting school fees at the Ada Technical

Institute misappropriated fees of GH¢1,077.34 due to ineffective supervision and

monitoring by the Accountant of the Institute.

309. We advised management to recover the amount and sanction the officer

appropriately. Besides, the internal control over fees collection should be

strengthened to stem the act.

Misapplication of Internally Generated Funds – GH¢10,710.00

310. Our audit disclosed that Afienya Youth Leadership Training Institute

misapplied school fees of GH¢10,710.00 to pay salary advances to seven employees

of the Institute whose employment had not been regularised for them to be placed

on the mechanised payroll of the Controller and Accountant General’s Department.

311. As school fees are not meant for the payment of staff advances, we advised

management to regularise the appointments to ensure the recovery of the amount

from them or the amount be refunded by the Head of the Institution.


Direct disbursement of revenue – GH¢17,436.68

312. Contrary to the GES directive to Educational Institutions to collect school

fees by bankers’ draft, our audit revealed that the management of Ashaiman Senior

High School collected physical cash amounting to GH¢17,436.68 and disbursed it

on Administrative, Service and Capital expenditure.

313. The Headmaster explained that the measures put in place for students to pay

the fees through the bank proved futile as parents in the locality felt reluctant to

purchase the bankers’ drafts.

314. We recommended that management should ensure adherence to the GES

directives at all times and also strengthen its monitoring and supervisory controls

over cash receipts.

Huge cash payments – GH¢15,386.00

315. Contrary to the requirements of Section 48(1b) of the FAR, the management

of Ada Technical Institute made cash payments to suppliers ranging between

GH¢104.00 and GH¢2,000.00, all totalling GH¢15,386.00, instead of cheque

payments. Failure of the Head of the Institution to lodge into bank moneys received

before making disbursements resulted in this lapse.

316. We drew management’s attention to the risk inherent in making excessive

cash payments and recommended that payments of GH¢100.00 and above should, as

much as possible, be made by cheques, bank transfers or direct payments into the

payee’s bank account in order to prevent misappropriation or any malfeasance that

may arise from large cash transactions.




Purchases without competitive bidding – GH¢91,503.00

317. Contrary to Section 43(1) of the Public Procurement Act, the management of

Ada Technical Institute and Prampram Women’s Vocational Training Institute made

purchases amounting to GH¢85,861.00 and GH¢5,642.00 respectively without

obtaining alternative price quotations from other suppliers or service providers.

318. Non adherence to the provisions of the Public Procurement Act, 2003 could

result in the payment of uncompetitive prices and improper procurement practices.

To ensure value for money and the payment of fair prices, we recommended strict

adherence to the provisions of the Public Public Act, 2003.

Purchases not taken on ledger charge – GH¢22,315.00

319. Purchases of items worth GH¢20,362.00 made by the Ada Technical Institute

were not taken on ledger charge before they were put to use, contrary to Section

0315 of Store Regulations, 1984. Also, no documentary evidence exists to show

that 16 procurement transactions amounting to GH¢1,953.00 made by the

management of the Afienya Youth Leadership Training Institute were recorded in

the store ledgers before use. We could, therefore, not vouch that the moneys were

used for their intended purposes.

320. We requested the management of the two Institutions to provide evidence of

the receipt and usage of the items, failing which the cost should be recovered from

them.

Land without Title Deed

321. We observed that there is no Title Deed on the Ada Technical Institute’s

large stretch of land to enable management to know the exact boundaries of the

land.


322. To prevent litigation over ownership and to ward off encroachers, we urged

management to obtain the Title Deed and other necessary documents.

STORE IRREGULARITIES

Issue of stores without authorisation- GH¢11,487.00

323. The Storekeeper of Prampram Women’s Vocational Training Institute issued

out store items totalling GH¢11,487.00 allegedly to the kitchen without

authorisation. The lapse was due to ineffective supervision and monitoring of the

work of the Storekeeper.

324. To prevent pilfering and loss at the store, we recommended that items should

only be issued on authority of issue vouchers countersigned by the officer assigned

to do so. Besides, we requested that the store issues totalling GH¢11,487.00 should

be regularised or the Storekeeper should be held accountable for the items.


Unredeemed staff loans – GH¢3,257.00

325. Our audit of Ada Technical Institute disclosed that only GH¢5,098.00 out of

GH¢8,355.00 salary advance granted to staff since January 2008 had been

recovered, leaving a balance of GH¢3,257.00 as at 31 December 2010, contrary to

Section 99(1) of the FAR, 2004.

326. The lapse was due to the failure of the Head of the Institute to agree on terms

of recovery with the beneficiaries. We recommended to management to ensure the

recovery of the outstanding amount of GH¢3,257.00 directly from the monthly

salaries of the defaulters.



Non–availability of mechanised salary vouchers

327. The Presbyterian Educational Unit, Osu could not produce their mechanised

salary vouchers for the period 2005 to 2010 for audit examination, contrary to

Section 11(1) of the Audit Service Act, 2000 (Act 584).

328. Management explained that the Accra Metropolitan Education Directorate

stopped providing them with copies of the mechanised salary payment vouchers

since 2005 and all attempts to obtain the vouchers had yielded no results.

329. To effectively carry out meaningful payroll audits, we advised management

to obtain the vouchers and present them for our inspection.

TAX IRREGULARITIES

Non – deduction of withholding tax – GH¢612.00

330. The management of Prampram Women’s Vocational Training Institute failed

to deduct 5% withholding tax of GH¢612.00 from payments made to its suppliers.

We advised management to comply with provisions of Section 84 of the Internal

Revenue Act 592.

OTHER MANAGEMENT ISSUES

Abandoned projects

331. We observed during a tour of the premises of the Prampram Women’s

Vocational Training Institute that a dining hall project which was started in 1999

and scheduled to be completed in 2002 was abandoned in 2000 due to lack of funds.

332. To avoid increase in the cost of the project due to long delay, we advised

management to contact the head office of the Department of Community

Development to solicit for funds to complete the project.


Student Debtors – GH¢11,171.00

333. Our audit disclosed that 205 students of two schools owed school fees

totalling GH¢11,171.00 due to ineffective method of collecting fees. The schools

are: Ada Women’s Vocational Training Institute and Afienya Youth Leadership

Training Institute.

334. At the Afienya Youth Leadership Training Institute, 183 students including

16 students who had left between 2007 and 2010 owed GH¢10,681.20. During the

same period, 22 students of Ada Women’s Vocational Training Institute also owed

the school GH¢490.00, contrary to Part 1 Section 2(m) of the FAI.

335. We advised the management of the schools to strengthen their controls and

improve the mechanism for the collection of fees and recover the amount from the

students involved.



NORTHERN REGION

Introduction

336. The number of public sector Pre-University Educational Institutions in the

Northern Region during the period under review was 49. The Institutions are

classified as follows:

Institutions Number



Training Colleges 3

Technical Institute 1

Educational Units 9

Total 49


337. Four Institutions failed to obtain the relevant expenditure supporting

documents such as receipts, invoices, claim forms etc. to properly acquit payment

transactions totalling GH¢22,787.85. We urged the management to ensure that the

vouchers are properly acquitted or the amount involved should be recovered from

the management of the Institutions.

338. Delays in the deletion of names of separated staff and the failure of banks to

stop the payment of unearned salaries resulted in three Institutions paying

GH¢6,433.60 to separated staff as unearned salaries. We recommended that the

Institutions should recover the amounts involved from the separated staff or their

next-of-kin.

339. Five Institutions purchased supplies valued at GH¢90,935.79 without

obtaining alternative price quotations to ensure transparency and value for money as


required by Section 43 of the Public Procurement Act 2003. We recommended due

compliance with the Procurement Act in all future transactions.

340. The Kumbungu Senior High School purchased supplies valued at

GH¢6,964.05 but failed to route them through the store records before putting them

to use. We recommended that retroactive action be taken to route these items

through the store records, failing which the amount should be recovered from

management to chest.

341. Two Institutions failed to withhold a tax of GH¢1,649.98 whilst two other

Institutions withheld taxes amounting to GH¢2,102.21 but failed to pay the amount

withheld to the DTRD. We recommended that the withheld amount of

GH¢2,102.21 should be remitted to the DTRD without further delay and efforts

should be made by the other Institutions to withhold tax from all payments made

above GH¢50.00.


FINANCIAL REPORTING


342. Twenty-two Institutions out of the forty-nine in the region submitted their

2010 financial statements for audit validation and certification. We advised the

defaulting Institutions to adhere strictly to Section 88 of Part IV of the FAI. A list of

the defaulting Institutions is attached as Appendix ‘C6’ to this report.



Operational results

343. The operational results of the 22 Institutions whose financial statements were

validated are summarised below:

344. The overall result of the operations was a surplus of GH¢1,007,229.40 with

none of the accounts reporting a deficit during the year.

Student debtors – GH¢2,627,416.62

345. As a result of ineffective debt recovery and school fees collection strategies,

students, staff and others owed the Institutions a total amount of GH¢2,627,416.62

of which student debtors constitute 68.04% of the total debts. The debt position as

at the close of 2010 is analysed below and the details attached as Appendix ‘D6’.

Debtors Amount

GH¢

Student Debtors 1,787,581.05

Staff Debtors 4.032.50


Total 2,627,416.62

346. We recommended that the managements of the Institutions should recover

the amounts involved in accordance with Section 2(m) Part I of the FAI, which

Accounts No. of

Instns/Units

Income

GH¢

Expenditure

GH¢

Surplus

GH¢

User fees 22 1,773,020.27 1,253,913.25 519,107.02

GoG 6,645,394.91 6,640,122.36 5,272.55

Boarding 5,558,272.17 5,374,472.08 183,800.09

Donations Etc 20 315,670.05 233,559.50 82,110.55

HIPC 19 954,047.06 835,980.92 118,066.14

Education

Trust Funds

2

108,052.87

89,303.22 18,749.65

DSSEP 1 80,145.40 22.00 80,123.40

Total 15,434,602.73 14,427,373.33 1,007,229.40


makes it obligatory for Heads of Institutions to ensure that proactive measures are

taken to recover debts owed to their Institutions.

Sundry creditors – GH¢1,821,554.93

347. The Institutions’ indebtedness to various suppliers, students, others and staff

creditors totalled GH¢1,821,554.93. Summary of these figures are provided below

and the details attached as Appendix ‘E6’.



Students 357,125.78

Others 921,123.46

Staff 1,741.44

Total 1,821,554.93

348. We recommended that the Heads of the Institutions should ensure that the

debts are paid off in compliance with Section 2(m) Part I of the FAI which requires

them to ensure that debts owed to others are promptly paid.

MANAGEMENT ISSUES

CASH IRREGULARITIES


349. Four Institutions, as listed below, made procurements to the tune of

GH¢22,787.85 but failed to provide supporting documents such as invoices,

receipts, LPOs, SRVs and statements of claim to authenticate the payments.

Institution Amount

(GH¢)

Gambaga Girls Senior High - 12,895.50

Tolon Senior High - 1,148.00

Wulugu Senior High - 4,157.35

Chereponi Senior High/Tech. - 4,587.00

22,787.85



350. When disbursements are not properly supported with the required supporting

documents, it becomes difficult for a reviewer to ascertain the genuineness of such

transactions. We, therefore, recommended that the managements of the Institutions

should take the appropriate steps to properly acquit the vouchers, failing which the

amount should be recovered from the authorizing officials and the Accountants who

effected the payments.


Payment of unearned salaries – GH¢6,433.60

351. Our review of payroll in three Institutions disclosed that total unearned

salaries of GH¢6,433.60 had been paid to separated staff due to failure of

management to promptly delete the affected names from the payroll. The details

are as follows:

Institution Amount

GH¢

Chereponi Senior High - 976.41

Salaga Senior High - 2,406.33

T.I. Ahmadiyya Senior High, Salaga - 3,050.86

6,433.60

352. We urged the management of the Institutions to stop further payments to the

separated staff by deleting their names from the payroll and to recover the amounts

already paid from the separated staff or their next-of-kin.



Purchases without alternative quotations – GH¢90,935.79

353. Purchases of store items valued at GH¢90,935.79 were made by five

Institutions without obtaining at least three alternative price quotations from other

suppliers to ensure transparency and value for money, in contravention of the Public

Procurement Act, 2003 (Act 663). The details are as follows:

Institution Amount

GH¢

Dagbon State Senior High/Technical - 6,447.32

Chereponi Senior High - 37,998.30

Wulugu Senior High - 36,983.26

Kumbungu Senior High - 7,019.05

Tolon Senior High - 2,487.86

90,935.79

354. We urged the managements of the Institutions to ensure that alternative price

quotations are always obtained from at least three different sources before

procurement is done to ensure transparency, economy and value for money.

Purchases not routed through store – GH¢6,964.05

355. Section 0522 of the Store Regulations, 1984 requires that a store receipt

voucher be prepared for the recording of all goods received into the store. Contrary

to the regulation, our review of the accounts of the Kumbungu Senior High School

disclosed that goods purchased valued at GH¢6,964.05 were not routed through the

store records to show how they were finally disposed of.

356. We recommended that management should take retrospective action to route

the items involved through the store records and show how they were finally used

up; otherwise the amount should be recovered from management to chest.



TAX IRREGULARITIES

Failure to withhold tax – GH¢1,649.98

357. Inspite of Section 88(1) of the Internal Revenue Act, 2000 (Act 592) which

requires that an agent who fails to withhold tax would be personally held liable to

pay the amount involved to the Commissioner of IRS, we noted that Wulugu Senior

High School and the Nakpanduri Senior High School failed to withhold tax

amounting to GH¢377.27 and GH¢1,272.71 respectively.

358. We recommended that the managements of the two Institutions should ensure

strict adherence to the provisions in the tax laws and withhold tax from all payments

made above GH¢50.00 for goods and services.

Withheld taxes not paid to DTRD – GH¢2,102.21

359. Section 87(1) of the Internal Revenue Act, 2000 directs that a withholding

agent shall within 15 days after the close of the month in which the amount was

withheld, pay same to the IRS. We noted, however, that the Chereponi Senior

High/Technical and Walewale Senior High/Technical Schools withheld taxes

amounting to GH¢1,212.21 and GH¢890.00 respectively but failed to remit the

sums withheld to the DTRD. We recommended that the two Institutions should pay

the amounts withheld to the Commisssioner of DTRD without further delay.


UPPER EAST REGION

Introduction

360. During the 2010 financial year covered by this report the Upper East Region

had 32 Pre-University Educational Institutions/Units under its jurisdiction. These

are classified as follows:

Institutions Nnumber





Educational Units 6

Total 32


361. Four schools failed to authenticate a total payment of GH¢111,455.35 due to

the failure of the Accountants to obtain official receipts from the payees. We

recommended that the management of the four Institutions should provide the

necessary receipts to authenticate the payments or refund the amounts involved.

362. Kusanaba Senior High School and Bawku Technical Institute granted

advances totalling GH¢4,570.00 but failed to recover them as at December 2010.

We urged management to recover the amount from the staff concerned.

363. Due to delay in deleting the names of separated staff from the payroll of

Bawku Technical Institute and Zebilla Senior High School, unearned salaries

totalling GH¢3,939.14 were paid to four separated staff. We recommended the

deletion of the names from the payroll and the recovery of the amount wrongfully

paid.



364. Kusanaba Senior High School procured various items totalling

GH¢10,208.50 without requesting price quotations from at least three different

sources. We recommended strict adherence to Section 43(1) of Act 663 in

subsequent procurements.

365. Purchases of store items amounting to GH¢51,745.26 were not routed

through stores at the Kusanaba Senior High School. We urged management to

provide evidence of receipt and usage of the store items, failure of which the amount

involved should be recovered from the management of the Institution.

366. The management of Zebilla Senior High Technical School could not account

for fuel purchases worth GH¢1,823.00. Failure by the drivers to record fuel in

vehicle logbooks and lack of management supervision over their work accounted for

the lapse. We urged the management of the school to intensify their supervision and

to account for the fuel or refund the amount involved.

367. Four schools procured goods from non VAT registered entities thereby

avoiding the payment of GH¢6,786.28 as VAT to the state. We recommended that

management should comply with the VAT Act.

368. Two Institutions failed to withhold taxes totalling GH¢1,022.05 from

payment to suppliers. We recommended that the management of the schools should

ensure strict adherence to the provisions in the tax laws and withhold tax from all

payments made above GH¢50.00 for goods and services.

369. The management of two Institutions deducted withholding tax of

GH¢6,664.22 but failed to remit the amount to the DTRD, contrary to Section 87(1)

of the Internal Revenue Act 592. We urged the management of the Institutions to

remit the amount to the Commissioner without further delay.



FINANCIAL REPORTING


370. As a result of weak supervision by some Heads of Institutions and the

incompetence of their Bursars, only 16 out of 32 institutions submitted their 2010

accounts for audit as required by the Financial and Accounting Instructions.

371. We recommended that pressure should be exerted by the Ministry of

Education on the Heads of the Institutions to enable them take appropriate steps to

make their Bursars write and submit their financial statements within the statutory

period. The list of the defaulting Institutions is attached as Appendix ‘C7’.

Operational results

372. The operational results were favourable for all the individual accounts of the

16 schools which submitted their financial statements for 2010 and ended up with an

overall surplus of GH¢878,445.73 as summarised below:

Accounts Income

(GH¢)

Expenditure

(GH¢)

Surplus/Deficit

(GH¢)

General (GOG) 6,526,791.58 6,501,647.98 25,143.60

Boarding/User 4,061,529.88 3,280,255.19 781,274.69

HIPC 334,515.13 298,633.99 35,881.14

Donations & others 358,706.12 345,357.28 13,348.84

GETFUND 178,269.80 155,472.34 22,797.46

Total 11,459,812.51 10,581,366.78 878,445.73

Sundry debtors – GH¢732,394.74

373. Total debtors of the 16 Institutions which submitted their financial statements

amounted to GH¢732,394.74. This is presented as follows and detailed in Appendix

‘D7’.



Debtors Amount

GH¢

Staff 21,650.81

Students 379,542.26

Other 331,201.67

Total 732,394.74

374. Failure to put in place effective fee collection systems by the management of

the Institutions accounted for the huge debt. We recommended to the management

of the schools to adopt effective mechanisms for the collection of fees and to

recover all outstanding debts.

Creditors – GH¢714,273.26

375. At the close of the 2010 financial year, the indebtedness of the 16 Institutions

to food contractors and others stood at GH¢714,273.26. This is summarised below

and detailed in Appendix ‘E7’.

GH¢


Others 236,656.65

Total 714,273.26

376. We advised the management of the Institutions to settle their liabilities

promptly.

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unreceipted/ unsupported payment vouchers – GH¢111,455.35

377. Regulation 16(b) Part VI of FAI requires that official receipts should be

obtained and attached to payment vouchers. We noted, however, that payments


totalling GH¢111,455.35 that were made by four Institutions were not properly

acquitted. Find the details below:


Sandema Senior High/Technical School 5,241.90

Kusanaba Senior High School 7,393.00

Sandema Senior High School 66,174.76

Fumbisi Agric Senior High School 32,645.69

111,455.35

378. Failure of the Bursars to ensure that expenditure substantiating documents

such as receipts etc. are obtained for all payments made resulted in the lapse. We

urged the management of the Institutions to obtain the relevant official receipts to

assure audit that the payees indeed received the amounts meant for them. In the

absence of this the Accountants and the Heads of the Institutions should refund the

amounts involved to chest.


Unrecovered advances – GH¢4,570.00

379. Two Institutions, namely: Kusanaba Senior High School and Bawku

Technical Institute failed to ensure that advances of GH¢220.00 and GH¢4,350.00

respectively granted members of staff were recovered on the due dates.

380. Lack of effective monitoring on the part of management in ensuring the

recovery of the advances accounted for the lapse. We urged the management of the

Institutions to recover the advances from the staff without further delay.


381. Two separated staff of Bawku Technical Institute and one in Zebilla Senior

High/Technical School were paid unearned salaries of GH¢1,308.90 and

GH¢2,630.24 respectively, in violation of Regulation 297(f) and 300(a) of LI 1802.



382. Failure by management to promptly delete the names from the payroll and to

stop the salaries of the separated persons resulted in the wrongful payment of the

unearned salaries.

383. We urged the management of the Institutions to request the bankers of the

separated staff to pay all monies standing to their credit as salaries into the

Consolidated Fund and to prepare inputs to the Controller and Accountant–General

for the deletion of the names from the payroll.


Purchases without multiple price quotations – GH¢10,208.50

384. Kusanaba Senior High School procured various items totalling

GH¢10,208.50 in 2010 without adhering to Section 43(1) of the Public Procurement

Act, 663 of 2003 which requires that the procurement entity shall request quotations

from at least three different sources. Failure on the part of management to adhere to

the provisions of the Procurement Law led to this anomaly.

385. Purchases without multiple price quotations undermine the principles of

transparency and value for money in the use of public funds. We urged management

to strictly adhere to the provisions of the Public Procurement Act in its future

procurements.

Purchases not accounted for – GH¢51,745.26

386. Purchases of items amounting to GH¢51,745.26 made between May and

October 2010 by Kusanaba Senior High School were not passed through store

records, contrary to Sections 0105 and 0522 of Store Regulations, 1984. We urged

management to provide evidence of receipt and usage of the store items, failure of

which the amount involved should be recovered from the Head of the Institution and

the Accountant.


Fuel not logged – GH¢1,823.00

387. Contrary to Section 1604 of the Stores Regulation, 1984 which requires that a

vehicle logbook shall be maintained for each vehicle to record fuel and oil

purchases, the Zebilla Senior High/Technical School procured fuel totalling

GH¢1,823.00 without making the necessary entries in the vehicle logbooks. There

was, therefore, no assurance that the fuel, if purchased at all, was used in the interest

of the Institution. We therefore urged management to account for the fuel or refund

the amount involved.

TAX IRREGULARITIES


388. Regulation 183(4) of the FAR, 2004 (LI 1802) requires that all government

departments should procure goods and services from only VAT registered persons

or entities. On the contrary, management of four Institutions made purchases

totalling GH¢89,956.36 from non-VAT registered suppliers, thereby avoiding the

payment of GH¢6,786.28 as VAT to the state. The Institutions involved are shown

below:

Name of Institutions Amount (GH¢) VAT

Fumbisi Agric Senior High School 3,783.86 567.58

Bawku Technical Institute 24,820.00 3,723.00

Zebilla Senior High/Technical School 55,820.00 1,665.82

Kusanaba Senior High School 5,532.50 829.88

89,956.36 6,786.28

389. We attributed the lapse to failure on the part of the management of the

schools to adhere to the provisions of FAR, 2004. This deprived the state of the

needed revenue for development. The management of the four Institutions were

advised to transact business with VAT registered companies to enable government

execute its planned programmes.



Failure to remit withholding tax to DTRD – GH¢6,664.22

390. Section 84(1) of the Internal Revenue Act, 592 of 2000 requires withholding

Agents to pay taxes withheld to the Commissioner within 15 days after the month in

which the tax was withheld.

391. On the contrary, Sandema Senior High School and Kusanaba Senior High

School deducted taxes of GH¢5,123.69 and GH¢1,540.53 respectively between

January and December 2010, but failed to pay the taxes withheld to the

Commissioner.

392. We recommended to management to ensure prompt payment of the taxes

withheld totalling GH¢6,664.22 to the Domestic Tax Revenue Division and adhere

strictly to the tax laws in future to avoid sanctions.

Failure to withhold tax of GH¢1,022.05

393. Sections 84(2) and 87(1) of the Internal Revenue Act, 2010 (Act 592) require

that organizations deduct 5% withholding tax from payments of GH¢50.00 and

above that are made to suppliers and service providers and remit the full amount of

tax collected to the Domestic Tax Revenue Division within 15 days after the month

of collection.

394. On the contrary, Bawku Technical Institute and Kusanaba Senior High

School failed to withhold tax of GH¢956.05 and GH¢66.00 respectively. The

irregularity was attributed to the managements’ lack of commitment to enforce the

tax laws.

395. We urged the managements of the Institutions involved to endeavour to

comply with the law.


UPPER WEST REGION

Introduction

396. Twenty-seven Pre-University Educational Institutions operated under the

public system in the Upper West Region during the period under review. They are

classified as follows:


Senior High School 14


Technical Institute 1

Training Colleges 2

Special Schools 2

Educational Unites 4

Total 27


397. Six Institutions did not provide relevant receipts and other supporting

documents in support of payments totalling GH¢408,657.64. We requested the

Institutions to produce the documents to justify the payments or the amount be

recovered from the officers responsible for the payments.

398. Three Institutions granted imprests totalling GH¢21,785.90 for various

activities but were not retired as at 31 December 2010. We recommended that the

staff involved should be made to retire the outstanding imprests as early as

practicable or the amount of GH¢21,785.90 be debited to their personal accounts

and recovered from their salaries.

399. Five Institutions bought store items worth GH¢28,538.04 which were not

recorded in the store ledgers before they were put to use. We recommended to the

managements of the schools to provide evidence of delivery and usage of the items

or the amount recovered from the officers who authorised and effected the

payments.



400. Fuel purchased by two Institutions totalling GH¢4,061.08 were not recorded

in vehicle log books. The management of the schools was requested to ensure that

the fuel is accounted for or the amount is recovered from the management of the

Institutions.

401. Four Institutions failed to obtain VAT invoices for total payments of

GH¢9,396.46 made to suppliers of taxable goods, leading to the loss of VAT

revenue of GH¢1,409.46 to the state. We recommended to the managements of the

Institutions to obtain the VAT invoices to make the suppliers accountable for the

VAT charged.

402. Five Institutions failed to deduct withholding tax totalling GH¢2,236.62,

contrary to Section 84(2) of the IRS Act, 2000 (Act 592). We urged the

managements of the Institutions involved to endeavour to comply with the law in

future.

403. Withholding tax deducted by two schools from payments made to suppliers

totalling GH¢1,753.70 was not remitted to the DTRD. The management of the

schools was advised to transfer the amount to the DTRD as required by law.


FINANCIAL REPORTING

Annual estimates

404. As in previous years, the annual estimates for the Institutions were included

in the 2010 approved estimates of the Regional Education Office of the Upper West

Region. We noted that the Heads of the Institutions failed to obtain extracted copies

of the estimates to match with their actual expenditures.


405. We advised the Heads of the Institutions to obtain extracts of their budgets

for comparison with their actual expenditure whenever they are preparing their

annual financial statements in the future.

State of accounts

406. For the period covered by this report all the schools submitted their annual

financial statements for validation except Ullo Senior High School and the four

Educational Units. They have been listed in Appendix ‘C8’ as defaulting Institutions

in the Upper West Region for the year 2010.

407. Though the accounts submitted by the Institutions were satisfactorily

maintained, some of them were belatedly presented for validation. We requested the

Heads of the Institutions to ensure that the annual financial statements are submitted

three months after the close of each financial year, in accordance with Section 41 of

the Financial Administration Act (FAA), 2003 (Act 654).

Operational results

408. The 22 Institutions which submitted the accounts had a total income of

GH¢15,936,857.13 as against a total expenditure of GH¢15,166,725.40, resulting in

a surplus of GH¢770,118.92.

Account

Income

GH¢

Expenditure

GH¢

Surplus/ Deficit

GH¢

General (GoG) 9,763,025.02 9,571,006.76 192,018.26

Boarding 153,585.60 784,572.79 (630,987.19)

IGF 3,096,247.44 2,255,570.27 840,677.17

Donations/Others 2,923,999.07 2,555,575.58 368,423.49

Total 15,936,857.13 15,166,725.40 770,118.92

409. In 2010, the Boarding account ended up with a deficit of GH¢630,987.19.

However, under the General, IGF and Donations/Other operations, the Institutions



recorded surpluses of GH¢192,018.26, GH¢840,677.17 and GH¢368,423.49

respectively.


410. Contrary to Section 2(m) of the FAI, schools, students, staff and others owed

the 22 Institutions a total amount of GH¢269,859.15 as at 31 December 2010. This

is summarised below and the details provided in Appendix ‘D8’ to this report.


Staff 16,745.35

Students 253,113.80

Total 269,859.15

411. We urged the Institutions to recover the amount of GH¢269,859.15 owed to

them.


412. In view of the fee-free education policy and the late releases of scholarship

grants to the schools in the region, the 22 Institutions owed various bodies and

suppliers a total amount of GH¢338,417.77 as at 31 December 2010. This is

detailed in Appendix ‘E8’.

MANAGEMENT ISSUES

CASH IRREGULARITIES


413. In spite of the accounting requirement that all payment vouchers should be

supported with relevant invoices, receipts, statements of claims, bills and others, six

Institutions failed to support payments totalling GH¢408,657.64 with these

documents. The details are presented as follows:


No. Name of institution Amount (GH¢)

1. T.I. Ahmadiyya Senior High School 10,842.90

2. Daffiama Senior High School 8,709.40

3. N.J. Ahmadiyya College of Education 14,957.50

4. Tumu Senior High/Technical School 1,930.00

5. Kaleo Senior High/Technical School 353,794.16

6. Wa Technical Institute 18,423.68

Total 408,657.64

414. We were, thus, unable to determine the genuineness of the payments and

have, therefore, requested the Institutions to produce for inspection the relevant

documents or the amount should be recovered from the officers who approved and

effected the payments. Also, we urged management to ensure that future payments

are always properly acquitted in accordance with Part VI Sections 10, 16, and 17 of

the FAI.

Unretired imprests – GH¢21,785.90

415. In disregard for Regulation 288(1) of the FAR concerning the granting and

retirement of imprests, a total amount of GH¢21,785.90 granted to staff of three

Institutions was not retired as at 31 December 2010. Below are the details:


1 Islamic Senior High School 4,363.40

2 N.J. Ahmadiyya College of Education 16,522.50

3 Tumu Senior High/Technical School 900.00

Total 21,785.90

416. We recommended that the staff involved should be made to retire the

outstanding imprests as early as practicable or the amount of GH¢21,785.90 be

debited to their personal accounts and recovered from their salaries.




Fuel purchases not recorded in vehicle log books – GH¢4,061.08

417. Contrary to Section 64 Part X of the FAI, Kanton Senior High School and

Wa Senior High/Technical School purchased fuel amounting to GH¢3,705.08 and

GH¢356.00 respectively but failed to record them in their vehicle log books.

418. We were, therefore, unable to determine if the fuel was used in the interest of

the Institutions. We requested management to account for the fuel purchased or the

amount recovered from the officers who authorised and effected the payments.

Stores purchased not recorded in the ledger – GH¢28,538.04

419. In spite of Section 25 Part IX of the FAI which requires that stores received

be checked and brought on ledger charge, store items worth GH¢28,538.04, bought

by five Institutions were not recorded in the store ledgers. Below are the details:

No. Name of institution Amount

(GH¢)

1. T.I. Ahmadiyya Senior High School 8,289.25

2. Islamic Senior High School 7,623.00

3. Daffiama Senior High School 635.00

4. Tumu Senior High/Technical School 5,190.79

5. Kaleo Senior High/Technical School 6,800.00

Total 28,538.04

420. We could not ascertain whether the items were purchased and used in the

interest of the five Institutions or not. We, therefore, requested the managements of

the Institutions to effect the entries for audit examination or the amount of

GH¢28,538.04 is recovered from the officers who authorised and effected the

payments.


TAX IRREGULARITIES

Non deduction of tax – GH¢2,236.62

421. The underlisted Institutions failed to deduct for onward remittance to the

Domestic Tax Revenue Division withholding taxes amounting to GH¢2,236.62,

contrary to Section 84(2) of the IRS Act, 2000 (Act 592).


1. T.I. Ahmadiyya Senior High School 367.31

2. Islamic Senior High School 222.06

3. Daffiama Senior High School 466.52

4. Kaleo Senior High/Technical School 569.33

5. Wa Technical Institute 611.40

Total 2,236.62

422. The state was thus denied the timely inflow of GH¢2,236.62 as tax revenue.

We recommended to the managements of the Institutions to ensure that tax are

withheld from all payments for goods and services above GH¢50.00.

Unremitted tax – GH¢1,753.70

423. Two Institutions, T.I. Ahmadiyya Senior High School and Daffiama Senior

High School withheld GH¢462.85 and GH¢1,290.85 respectively from payments

made to suppliers but failed to remit the amounts withheld to the DTRD. This

contravened Section 87 of the Internal Revenue Service Act, 2000 (Act 592). We

urged the two Institutions to pay the amount to the DTRD without further delay.

Failure to obtain VAT invoice/receipt – GH¢1,409.46

424. Though Regulation 19(3) of the Value Added Tax Act requires the issuance

of VAT invoice for payments made to suppliers and other service providers, four

Institutions paid a total of GH¢1,409.46 as VAT without obtaining the required

VAT invoices. The details are provided as follows:



No. Name of institution Amount

(GH¢)

VAT

(GH¢)

1. Wa Senior High School 878.59 131.79

2. T.I. Ahmadiyya Senior High School 2,548.02 382.20

3. Islamic Senior High School 917 137.55

4. Queen of Peace Senior High School 5,052.80 757.92

Total 9,396.41 1,409.46

425. The state was thus denied a VAT revenue of GH¢1,409.46 which could have

been used for national development. We recommended to the managements of the

Institutions to obtain the VAT invoices to make the suppliers accountable for the

VAT charged.


VOLTA REGION

Introduction


Educational Institutions in the Volta Region. The breakdown is as follows:

Type of Institutions Number



Community Senior High School 1

Agricultural Senior High School 1

Special Schools 2

Technical Schools 2

Colleges of Education 7

Educational Units 9

Total 94


427. Nkonya Senior High School paid an amount of GH¢12,208.00 for goods and

services but failed to obtain official receipts from the suppliers to authenticate the

payments. We recommended that official receipts should be obtained from the

payees to support the payments or the paying officer should refund the amount

involved.

428. Payments totalling GH¢6,174.00 were made by the management of Alavanyo

Senior Secondary/Technical School for maintenance works but did not support the

payment with works orders to indicate the works to be done, as well as Engineers’

performance certificates to attest to the level of work done and the amount due. We

advised management to, in future, list details of works to be carried out to the

workshop/contractor to ensure transparency and value for money or be held liable

for any overpayment or losses incurred as a result of their failure to comply with the

financial regulations.



429. Two Institutions failed to account for school fees totalling GH¢1,545.70 due

to administrative and accounting weaknesses in the schools. We asked the

management to refund the amounts involved.

430. Salary advances totalling GH¢20,543.91 granted the staff of five Institutions

was not recovered at the end of the 2010 financial year, owing to failure of the

authorities to institute efficient recovery mechanisms. We urged the management of

the schools to recover the amount from the salary of the staff concerned.

431. A total amount of GH¢33,778.37 was paid by six Institutions as unearned

salaries to separated staff due to delay in deleting their names from the payroll. We

urged the management of the schools to delete the names of the separated staff from

the payroll and recover the unearned amounts paid from the separated staff or their

next of kin.

432. The management of four Institutions procured goods and services amounting

to GH¢113,490.54 without obtaining price quotations from at least three sources.

We advised the management of the schools to comply with the provisions of Section

43(1) of the Public Procurement Act, 2003 at all times.

433. The management of Mawuko Girls’ Senior High School procured foodstuffs

valued at GH¢45,865.73 without taking them on ledger charge, in violation of

Section 0315 of Store Regulation, 1984. We recommended that the Head of the

school and the Bursar should produce evidence of receipt and usage of the items or

be made to refund the total amount of GH¢45,865.73.

434. Fuel worth GH¢1,082.43 and GH¢1,450.00 procured by Zion Senior High

School, Anloga and Alavanyo Senior Secondary/Technical School respectively were

not recorded in their vehicle log books. We urged the management of the schools


to account for the fuel or recover the total value of GH¢2,532.43 from the officers

who authorised and paid for the fuel.

435. The Headmaster of Anfoega Senior High School awarded contracts for the

supply of goods and services worth GH¢86,736.41 in excess of his procurement

threshold. We advised the Headmaster to ensure that all procurements above the

Institution’s threshold should be referred to the District Education Tender

Committee for approval.

436. Three schools avoided the payment of GH¢22,859.65 in VAT by procuring

goods/services worth GH¢152,397.64 from non-VAT registered persons, contrary to

the VAT law. We advised the authorities of the schools concerned to comply with

financial regulations and refrain from procuring government stores from non-VAT

registered companies.

437. The management of Zion Senior High School, Anloga failed to remit

withheld taxes amounting to GH¢9,928.87 to the Commissioner of DTRD. We

advised management of the school to remit the withheld tax to DTRD without

further delay.

438. The management of 12 schools did not establish Audit Reports

Implementation Committees (ARIC) to implement recommendations contained in

audit and other related reports issued to the schools. We emphasised the need for

the schools to establish ARICs in compliance with Section 30(1) of the Audit

Service Act, 2000 (Act 584) and Internal Audit Agency Act, 2003 (Act 658).



DETAILS OF FINDINGS AND RECOMMENDATIONS

FINANCIAL REPORTING


439. Sixty-five Institutions out of the 94 in the region submitted their accounts for

validation. Out of this number, the accounts of six Institutions were returned for the

correction of errors detected in the accounts. The remaining 29 Institutions did not

submit their 2010 financial statements for validation. Taking into account the

rejected accounts, on the whole, a total of 35 Institutions defaulted in the submission

of their 2010 financial statements, in violation of Section 88 Part IV of the FAI.

440. We recommended that the management of the Institutions should comply

with the accounting requirements. The list of the defaulting Institutions is attached

as Appendix ‘C9’ to this report.

Operational results

441. We were able to validate the accounts of 15 Institutions and the operations of

the 15 Institutions showed a total surplus of GH¢388,858.66 as against the surplus

of GH¢98,273.46 realised by the five Institutions whose accounts we validated

during the 2009 financial year. The entire individual accounts, namely: General,

Boarding, HIPC/GETFUND and Donations reported surpluses during 2010. The

summary of the operational results is given below:

Items Income Expenditure Surplus/Deficits

GOG 8,434,185.37 8,414,918.32 19,267.05

Boarding 6,304,941.82 5,963,501.03 341,440.79

HIPC/GETFUND 711,893.44 698,859.83 13,033.61

Donation 86,483.75 71,366.54 15,117.21

Total 15,537,504.38 15,148,645.72 388,858.66


Sundry Debtors –GH¢366,635.42

442. The balance on the debtors’ accounts of the 15 Institutions as at 31 December

2010 was GH¢366,635.42. A summary of the debtors’ figure is shown below and

the details attached as Appendix ‘D9’.


Student Debtors 288,573.40

Staff Debtors 25,951.55


Total 366,635.42

Sundry Creditors - GH¢607,240.94

443. Total liabilities of the 15 Institutions as at 31 December 2010 was

GH¢607,240.94. The amount included GH¢413,877.08 owed to suppliers. A

summary of the creditors’ figure is shown below and the details attached as

Appendix ‘E9’.

Amount (GH¢)


Students 60,903.54

Others 132,460.32

Total 607,240.94

MANAGEMENT ISSUES

CASH IRREGULARITIES

Un-receipted payment vouchers – GH¢12,208.00

444. Part II of Regulation 39(2c) of the FAR, 2004 requires that the Head of a

department shall control the disbursement of funds and ensure that transactions are

properly authenticated. On the contrary, Nkonya Senior High School paid a total

amount of GH¢12,208.00 to suppliers of goods and services between January and



December 2010, but failed to obtain official receipts from the suppliers to

authenticate the payments. The details are shown below:

Date PV No. Description Amount

(GH¢)

Payee

18/1/10 14/1 Disinfectant 475.00 Kwasah Ent.

28/1/10 21/1 Stationery 2,250.00 E. Ababio

28/1/10 22/1 Stationery 900.00 E. Ababio

30/3/10 23/3 Medical exams 1,482.00 Mercy Clinic

5/10 Postage stamps 500.00 Ghana Post

8/10 Food items 1,842.00 Wofa Kumah

12/11/2010 37/11 Electricity bill 1,688.00 E.C.G.Co

30/11/10 64/11 Electricity bill 293.00 E.C.G.Co

18/12/10 20/12 4pcs lorry tyres 1,000.00 Adams Comp.

13/12/10 26/12 Payment to PTA 1,778.00 PTA

12,208.00

445. Under the circumstances, we could not ascertain whether or not the payees

indeed received the amounts meant for them. We recommended that official

receipts should be obtained from the payees to support the payments or the paying

officer should refund the amount involved.

School fees not accounted for – GH¢1,545.70

446. Contrary to Section 19(ii) Part V of the FAI, two schools failed to account for

school fees totalling GH¢1,545.70. The details are provided below:

Institutions Amount

GH¢

Krachi Senior High School 911.30

Anlo Senior High School 634.40

1,545.70

447. We urged the school authorities to pursue the recovery of the amount

involved and also institute appropriate sanctions against the offenders.


Payments for repairs not supported with works orders – GH¢6,174.00

448. Our audit disclosed that Alavanyo Senior Secondary/Technical School paid

GH¢6,174.00 for maintenance works at the school without issuing works orders to

the contractors/workshops as required.

449. The lapse was due to a control weakness which could be exploited to the

disadvantage of the school as there was no standard against which work carried out

could be measured. We, therefore, advised management that in future, details of

works to be carried out should be listed to the workshop/contractor to enhance

transparency and value for money.



450. Section 297(b) and 298(b) of the FAR 2004 L.I. 1802 enjoin Heads of

departments to cause the immediate stoppage of payment of salary to a public

servant who has separated from the department.

451. Contrary to the regulation, six schools paid unearned salaries amounting to

GH¢33,778.37 to separated staff as a result of non-deletion of the names of the

separated staff from the mechanised payroll. The details are furnished below:

Name of School Amount (GH¢)

Krachi Senior High School 1,053.85

Krachi Senior High Technical 1,193.44

Keta Senior High Business School 13,613.78

Bishop Herman College 3,165.71

Kpando Technical Institute 11,487.01

Mawuko Girls’ Senior High School 3,264.58

33,778.37



452. We advised management to delete the names from the payroll and pursue the

recovery of the amount into the Controller and Accountant General’s Suspense

Account.

Outstanding staff advances – GH¢20,543.91

453. Part IV Section 104(c) of the FAR, 2004 (LI 1802) states that “a head of

department authorised to administer a class of advances shall ensure that advances

are duly recovered in accordance with the regulations or agreements relating to

them.”

454. Contrary to the above regulations, five schools granted salary advances

totalling GH¢20,543.91 to staff members but the amount remained unrecovered as

at 31 December 2010. The details are shown below:


Krachi Senior High School 230.00

Keta Senior High School 11,000.00

Kajebi Asato Senior High School 1,844.00

Nkonya Senior High School 2,923.91

Anfoega Senior High School 4,546.00

20,543.91

455. We recommended that the management of the Institutions should recover the

outstanding advances from the salaries of the staff and sanction the Accountants for

failing to recover the advances on the due dates.



456. The Public Procurement Act, 2003 Part V Section 43(1) states that “the

procurement entity shall request quotations from as many suppliers or contractors as

practicable, but from at least three different sources.”


457. In spite of this requirement, four schools procured goods/services amounting

to GH¢113,490.54 during the period under review without obtaining price

quotations from at least three sources. The list of the schools involved is shown

below:


Krachi Senior High Technical School 34,075.30

Okadjakrom Senior High Technical School 30,049.14

Leklebi Senior High School 9,334.10

Nkonya Senior High School 40,032.00

113,490.54

458. To ensure transparency and value for money in the use of government funds,

we advised the management of the schools to comply with the provisions in the

Procurement Act.

Contracts awarded above the threshold for head of entity – GH¢86,736.41

459. Sections 21, 42, 44 and 66 of the Public Procurement Act, 2003 (Act 663)

and Schedule 3(2) prescribe GH¢5,000.00 as the threshold at which the Head of a

Procurement Entity can procure goods up to.

460. Despite the law, we noted that the Headmaster of Anfoega Senior High

School awarded seven contracts for the supply of various goods which exceeded his

authorised limit by GH¢86,736.41, in disregard of the provisions of the Procurement

Act.

461. The non-compliance with the procurement procedures could jeopardize the

judicious use of funds, transparency and accountability. We, therefore,

recommended that the Head of the Procurement Entity should ensure strict

adherence to the provisions of the law to avoid being sanctioned.



Fuel purchases not accounted for – GH¢2,532.43

462. Part IX Section 64 of the FAI states that “a log book shall be maintained for

each vehicle. The book shall be entered up daily by the Driver. Full particulars of

receipt of petrol and oil and persons undertaking journeys shall be recorded in the

log book.”

463. Due to lax supervision and disregard for the regulation, fuel worth

GH¢1,082.43 and GH¢1,450.00 purchased by Zion Senior High School, Anloga and

Alavanyo Senior Secondary/Technical School respectively were not recorded in the

schools’ log books by the drivers. As a result, we could not ascertain whether or not

the fuel was indeed purchased and used in the best interest of the schools.

464. We recommended that the management of the schools should provide

evidence of purchase and use of the fuel, failing which the total of GH¢2,532.43

should be recovered from the Heads of the Institutions and their Accountants.

Food items paid for but not delivered – GH¢45,865.73

465. Part VI Regulation 3 (a&b) of the FAI requires that before passing vouchers

for payment, Bursars should ensure that services specified have been duly

performed, prices charged were fair and reasonable and to reject vouchers which did

not fulfill these conditions.

466. On the contrary, Mawuko Girls Senior High School paid a total amount of

GH¢45,865.73 for foodstuffs but could not provide any evidence to show that the

items were supplied and put to use by the school. The lapse was attributed to the

failure of the Bursar to monitor the delivery of items paid for.

467. We recommended that the Bursar should account for the items or refund the

total amount of GH¢45,865.73 involved to the school.


TAX IRREGULARITIES

Non-remittance of 5% withholding tax – GH¢9,928.87

468. Zion Senior High School, Anloga failed to remit to the Domestic Tax

Revenue Division, 5% withholding tax of GH¢9,928.87 deducted from payments

made for goods and services, contrary to Section 87(1) of the Internal Revenue Act,

592.

469. Management claimed that because of its weak liquidity position, the school

was left with no option but to utilise the tax withheld to settle certain vital bills of

the school. We urged the school authorities to remit the total amount to the DTRD

without further delay to avoid being sanctioned.


470. Part VI Section 183(4) of the FAR, 2004 (LI 1802) provides that a

department shall procure government stores from only VAT registered vendors.

471. Contrary to the regulation, three Institutions procured goods and services to

the tune of GH¢152,397.64 from non-VAT registered entities. The Institutions,

therefore, avoided the payment of GH¢22,859.65 as VAT to the state. The schools

involved are detailed below:

Name of School Amount

GH¢

Tax Value

GH¢

Krachi Senior High/Technical School 28,953.64 4,343.04

Keta Senior High/Business School 104,398.00 15,659.70

Leklebi Senior High School 19,046.00 2,856.90

152,397.64 22,859.64

472. We advised the authorities of the schools concerned to comply with the

regulation in future by refraining from procuring government stores from non-VAT

registered companies.



OTHER MANAGEMENT ISSUES

Non-establishment of ARICs

473. Twelve Institutions in the region failed to establish Audit Reports

Implementation Committees to implement recommendations made in audit and

other related reports, contrary to Section 30(1) of the Audit Service Act, 2000 (Act

584). The schools involved are listed below:

a) Abor Senior High School;

b) Keta Senior High/Technical School;

c) Keta Senior High/Business School;

d) Zion College, Anloga;

e) Atiavi Senior High/Technical School;

f) Anlo Senior High School, Anloga;

g) Tsiame Senior High/Technical School;

h) A.A. Fia Senior High School, Anyako;

i) Anlo Afiadenyigba Senior High School;

j) Anlo Technical Institute, Anloga;

k) Kajebi Asato Senior High School; and

l) Okadjakrom Senior High School.

474. We urged all the Institutions to comply with the statutes or be sanctioned for

not complying with the laid down regulations.

Non-preparation of procurement plan

475. Contrary to Part III Section 2 (1a-d) of the Public Procurement Act, the

Okadjakrom Senior High/Technical School did not draw up a procurement plan to

support its approved programmes. As a result, no plan existed to cover goods and

services worth GH¢32,580.00 that were procured during the period under review.


476. Non compliance with the provisions in the Public Procurement Act may lead

to non-prioritized procurement as well as over and understocking of store items.

We, therefore, urged management to have a procurement plan prepared and

approved for its operations in the subsequent academic years.



WESTERN REGION

Introduction

477. The number of Pre-University Educational Institutions which operated under

the public system in the Western Region was 57 during the year under review. The

composition is as follows:

Institution Number



Training Colleges 3


Special Institutions 2

Educational Units 9

Total 57


478. Payments totalling GH¢42,872.20 were made by five Institutions without

substantiating the payments with expenditure supporting documents. We

recommended to the Heads of the Institutions to regularise the transactions or refund

the amount involved.

479. Three Institutions paid GH¢36,818.81 for the maintenance of vehicles and

equipment but failed to support the payments with works orders and performance

certificates to attest to the level of work completed and the amount payable. We

recommended that works orders should be forwarded to the workshops for all

repairs and servicing of vehicles, failure of which the Heads of the Institutions

should be held responsible for any overpayment or losses incurred as a result of

their non-compliance with financial regulations.


480. Ten Institutions failed to recover total outstanding advances of

GH¢26,308.00 from staff members. We recommended to the management of the

Institutions to ensure prompt recovery of the outstanding amount.

481. Two Institutions failed to collect rent totalling GH¢13,681.44 from 14 staff

members, contrary to Section 2(m) of the FAI for Educational Institutions. We

recommended that the managements of the Institutions should recover the total rent

arrears of GH¢13,681.44 from the staff concerned.

482. Contrary to Sections 43(1) of the Public Procurement Act, 2003, seven

Institutions procured items worth GH¢426,183.45 without obtaining alternative

price quotations. We advised the management of the Institutions to adhere to the

provisions of the Public Procurement Act.

483. Store items costing GH¢9,795.00 purchased by Takoradi Senior High School

were not receipted into store before they were issued for use. We recommended that

the management of the school should produce evidence of receipt and usage of the

items, failing which the amount involved should be recovered from the management

of the Institution.

484. The management of Takoradi Senior High School failed to ensure that fuel

purchases worth GH¢1,924.80 were recorded in the vehicle logbooks. We

recommended to the school authorities to account for the fuel purchased failing

which the amount should be recovered from the management of the Institution.

485. Tarkwa Senior High School failed to deduct the statutory 5% withholding tax

amounting to GH¢1,387.27 due on payments made for goods and services procured.

We recommended that the management of the school should ensure strict adherence

to the provisions of the tax laws.



486. Prestea Senior High/Technical School has abandoned its vehicle No. GV

5086 C as a result of engine breakdown. We recommended to management to

ensure early repair of the vehicle to avoid its further deterioration.


FINANCIAL REPORTING

Estimates

487. The role of the Regional Director of Education in conveying approved

estimates from the Ministry of Education to the Institutions in the form of quarterly

releases of votes continued during the year under review. The releases were treated

as the Institutions’ approved estimates.

488. We noted that grants received from the Central Government during the year

were far below what the various Institutions had estimated for, thus compelling the

Institutions to resort to miscellaneous sources of funding to supplement the grants

received.


489. During the year under review, 33 or 58% of the 57 Pre-University

Educational Institutions in the region submitted their financial statements for

validation, while 24 Institutions or 42% defaulted. Notable among the defaulters

were Debiso Essam Senior High School and Sefwi Wiawso Senior High School

who have defaulted for the past 13 years; that is from 1998 to 2010.

490. We urged all the defaulting Institutions to update their accounts and strictly

comply with the financial regulations. The list of the defaulting Institutions is

attached as Appendix ‘C10’ to this report.


Operational results

491. The operational results of the 33 Institutions that submitted their accounts as

at 31 December 2010, recorded a net surplus of GH¢849,091.50. The breakdown is

as follows:

Accounts Income

GH¢

Expenditure

GH¢

Surplus

GH¢

General 18,126,911.19 18,116,481.85 10,429.34

Boarding 10,546,557.27 9,983,456.14 563,101.13

Miscellaneous 3,173,629.55 2,960,542.80 213,086.75

GET Fund 270,048.57 258,038.51 12,010.06

HIPC 1,166,184.20 1,115,719.98 50,464.22

Total 33,283,330.78 32,434,239.28 849,091.50


492. The amount owed to the various Institutions by students, staff and other

debtors as at the end of the year are summarised below and the details attached as

Appendix ‘D10’.

Debtors Amount GH¢

Students 576,954.99

Staff 48,344.49

Others 10,720.00

Total 636,019.48

493. We recommended that the managements of the Institutions should put in

place effective debt collection strategies to ensure early collection of all outstanding

debts.


494. The 33 Institutions that submitted the accounts were indebted to third parties

in the sum of GH¢733,077.62 as at 31 December 2010. The creditors’ figure is



summarised below and the details of students and suppliers attached as Appendix

‘E10’.

Creditors Amount

GH¢

Student creditors 36,647.38

Other creditors 696,430.24

733,077.62

MANAGEMENT ISSUES

CASH IRREGULARITIES

Unsubstantiated payments – GH¢42,872.20

495. Regulation 39(2c) of the FAR, 2004 (L.I. 1802) requires a head of the

accounts section of a department to control the disbursement of funds and ensure

that transactions are properly authenticated and that all amounts are due and

payable.

496. In contrast to the regulation, our audit revealed that five Institutions, as listed

below, paid a total amount of GH¢42,872.20 to individuals and entities without

attaching the necessary documents like invoices, official receipts and statements of

claim to the payment vouchers to authenticate the transactions.


1. Adiembra Senior High School 1,398.00

2. Takoradi Technical Institute 14,787.10

3. Tarkwa Senior High School 2,320.00

4. Asankrangwa Senior High School 8,491.10

5. Asankrangwa Snr High/Tech. Sch. 15,876.00

Total 42,872.20

497. We attributed the lapse to management’s disregard for Regulation 39(2c) of

FAR, 2004. We urged the Heads of the schools to provide the relevant expenditure


supporting documents to authenticate the payments or the total amount of

GH¢42,872.20 should be recovered from the management of the Institutions.

Non-preparation of works orders – GH¢36,818.81

498. Our audit disclosed that three Institutions paid a total amount of

GH¢36,818.81 for the maintenance of vehicles and equipment without preparing

works orders to indicate the type of repairs to be undertaken. The breakdown is as

follows:


1. Huni Valley Senior High School 6,024.95

2. Half Assini Senior High School 12,476.86

3. Annor Adjaye Senior High School 18,317.00

Total 36,818.81

499. In the absence of works orders there was no standard against which work that

was carried out could be measured. To avoid payment for shoddy or uncompleted

work, we recommended to the management of the Institutions to prepare works

orders for all repairs to support the payments in future.


Unrecorded store purchases before disposal – GH¢9,795.00

500. Regulation 0529 of Stores Regulations, 1984 requires that a Storekeeper

should record all store items received within 48 hours. Additionally, Section 37 Part

IX of the FAI for Secondary Schools, Colleges and Educational Units requires that

all store items should be taken on charge before issue for use.

501. Contrary to the regulations, Takoradi Senior High School bought items

valued at GH¢9,795.00 and used them without recording them in the store records.



502. By glossing over the regulations, the school could promote diversion of

store items or misappropriation. We, therefore, recommended that management

should provide evidence of receipt and usage of the items or the officers who

authorised and paid for the store items should be made to refund the cost of the

items to chest.

Failure to record fuel purchases in vehicle logbook – GH¢1,924.80

503. Section 64 Part IX of FAI and Regulation 1604 of Store Regulations, 1984

require that fuel, oil and lubricants purchased should be entered in vehicle log

books.

504. We noted, on the contrary, that Takoradi Senior High School purchased fuel

costing GH¢1,924.80 without entering them in the vehicle log books. We could not,

therefore, authenticate the fuel purchases. The anomaly was attributed to

management’s failure to monitor the transactions to ensure that the fuel was

recorded in the vehicle log books by the drivers. We recommended that

management should show evidence of delivery and utilisation of the fuel or refund

the cost involved to chest.


505. Section 43(1) of the Public Procurement Act 2003 (Act 663) requires a

procurement entity to request for alternative quotations from as many suppliers as

practicable, but from at least three different sources.

506. We noted, however, that seven Institutions purchased store items worth

GH¢426,183.11 without obtaining the three minimum price quotations from the

suppliers. The details are as follows:



1. Takoradi Technical Institute 96,798.34

2. Dadieso Senior High School 47,423.75

3. Twin City Special School 28,460.00

4. Takoradi Senior High School 100,335.00

5. Sefwi Akontombra Senior High School 1,456.36

6. Sekondi School for the Deaf 22,210.00

7. Sefwi Bekwai Senior High School 129,500.50

Total 426,183.45

507. The absence of the three alternative price quotations would not ensure

competitiveness and fair prices and the realization of value for money in the

transactions. We recommended to management to comply with the procurement law

to ensure transparency and value for money in the procurement transactions.


Outstanding salary advances – GH¢26,308.00

508. Section 104 of Part IV of the FAR states that “a head of department

authorised to administer a class of advances shall ensure that advances are duly

recovered in accordance with the regulations or agreements relating to them.”

509. On the contrary, 10 Institutions failed to collect outstanding salary advances

of GH¢26,308.00 from their staff. The Institutions are listed below:


1. Prestea Senior High/Technical School 2,190.00

2. Diabene Senior High School 1,538.00

3. Huni Valley Senior High School 610.00

4. Baidoo Bonso Senior High/Technical School 7,078.00

5. Adiembra Senior High School 820.00

6. Enchi College of Education 1,209.00

7. Dadieso Senior High School 3,900.00

8. Benso Senior High School 3,200.00

9. Fiaseman Senior High School 1,180.00

10. Tarkwa Senior High School 4,583.00

Total 26,308.00



510. The lapse was due to management’s failure to ensure timely recovery of the

advances; a situation which could deprive other staff members of the use of the

facility.

511. We urged the management of the Institutions to adopt the necessary

measures, including source deductions from the salaries of defaulters, to recover the

outstanding advances.

Failure to deduct rent from staff salaries – GH¢13,681.44

512. We noted that two Institutions failed to deduct rent totalling GH¢13,681.44

from the salaries of staff who are occupying accommodation provided by the

government. The details are as follows:


1. Prestea Senior High Technical School 180.00

2. Huni Valley Senior High School 13,501.44

Total 13,681.44

513. We traced the lapse to management’s failure to ensure that staff

accommodated by the Institutions paid the required rent to government by ensuring

that inputs were forwarded to the Controller and Accountant General for the rent

deductions to be made at source.

514. The uncollected rent could stifle government’s efforts at maintaining the

buildings. We, therefore, recommended that the management of the Institutions

should recover the total rent arrears of GH¢13,681.44 from the defaulting staff.


TAX IRREGUALRITIES

Non-deduction of withholding tax – GH¢1,387.27

515. Our audit disclosed that Tarkwa Senior High School failed to deduct the

statutory 5% withholding tax amounting to GH¢1,387.27 from payments made to

providers of goods and services, in contravention of Section 84(2) of the Internal

Revenue Act, 2000 (Act 592). We recommended that the management of the school

should ensure strict adherence to the provisions of the tax laws.

Abandoned vehicle

516. We noted that a vehicle (Nissan Trade) number GV 5086 C belonging to

Prestea Senior High/Technical School had been parked and abandoned on the school

compound at the mercy of the weather. Management attributed the cause to lack of

funds to purchase a new engine to replace the old one.

517. We recommended to management to repair the vehicle as soon as possible or

seek approval from the Ghana Education Service for its disposal by sale to prevent

further deterioration.

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No.

TO

TA

L

APPENDIX ‘C1’

INSTITUTIONS WHICH FAILED TO SUBMIT FINANCIAL STATEMENTS

ASHANTI REGION

No. Name of Institution Annual accounts

submitted up to

Arrears

1 Armed Forces Educational Unit 2008 2 years

2 Presbyterian Educational Unit 2006 4 years

3 Ahmadiyya Educational Unit 2010 -

4 Islamic Educational Unit 2009 -

5 Catholic Educational Unit 2003 7

6 Salvation Army Educational Unit 2010 -

7 Methodist Educational Unit 2004 6

8 S.D.A. Educational Unit 2010 -

9 A.M.E. Zion Educational Unit 2007 3

10 Anglican Educational Unit 2006 4

11 Esaase Senior High Technical

School

2010 - However the

2009 and 2010

were belatedly

submitted at a

time when the

2010 notes had

been sent to

Head office

APPENDIX ‘C2’


BRONG AHAFO REGION


submitted up to

Arrears

1 Bomaa SHS 2009 1

2 Chiraa SHS 2004 6

3 Sankore SHS Newly absorb by GES -

4 Berekum SHS 2009 1

5 Mansem SHS 2009 1

6 Wamanafo SHS 2008 2

7 Asuogyaman SHS 2009 1

8 Yamfo Vocational Institution 2008 2

9 OLF Vocational Institution 2009 1


11 Police Educational Unit 2007 3

12 AME Educational Unit 2003 7


14 Ahmadiyya educational Unit 2009 1

15 Amantin SHS. 2004 6

APPENDIX ‘C3’


CENTRAL REGION

No. Name of Institution

Annual accounts

submitted up to

Arrears

1 Diaso Snr High School 2009 1

2 Mando Snr. High School 2009 1

3 Presby Educational Unit 2005 5




7 Islamic Educational Unit 2004 6

APPENDIX ‘C4’


EASTERN REGION

No Name of Institution Annual accounts

submitted up to

Arrears

1 St. Paul Technical Institute 2007 3

2 St. Stephen's Senior High School 2007 3

3 New Nsutam Senior High School 2009 1

4 Presby College of Education, Kibi 2007 3

5 Akroso Senior High School 2007 3

6 Abetifi Technical Institute 2009 1

7 Kwahu Tafo Senior High School 2009 1

8 St. Fedelis Senior High School 2009 1

9 Amankwakrom Technical Institute 2009 1

10 S.D.A Senior High School – Koforidua New School

11 S.D.A Educational Unit 2009 1


13 African Faith Tabernacle Eductional Unit 2002 8

APPENDIX ‘C5’


GREATER ACCRA

NO.

Name of Institution

Annual accounts

submitted up to

Arrears

1 Aquinas Secondary School 2006 4 year

2 Armed Forces Secondary/Technical School 2000 10 years

3 Ebenezer Secondary School 2007 3 years

4 Holy Trinity Secondary School 1999 11 years

5 Presbyterian Secondary School, La 2007 3 years

6 Presbyterian Secondary School, Teshie 2000 10 years

7 Islamic Educational Unit 2000 10 years

8 Odorgonno Secondary School 2009 1 year

9 St John’s Grammar Secondary School 2006 4 years

10 Salvation Army Educational Unit 2007 3 years

11 Presbyterian Educational Unit 2008 2 years

12 Anglican Educational Unit 1999 11 years

13 Sacred Heart Technical Institute 2008 2 years

14 GHanatta Secondary School 2007 3 years

15 Ngleshie Amanfro Secondary School 2008 2 years

16 Ashiaman Secondary School 2009 1 year

17 Ningo Secondary School 2001 9 years

18 Ada Secondary/Technical School, Sege 2004 6 years

19 Chemu Secondary School 2007 3 years

20 Manhean Secondary/Technical School 2009 3 years

21 Our Lady of Mercy Secondary School 2009 1 year

22 Osudoku Secondary/Technical School 2007 3 years

23 Ada Training College 2004 6 years

24 Anglican Education Unit, Region 1999 11 years

25 Armed Forces Educational Unit 2009 1 year

26 Kaneshie Senior High Technical School 1999 11 years

APPENDIX ‘C6’


NORTHERN REGION

No.

Name of Institution Annual accounts

submitted up to

Arrears

1 Savelugu Senior High 2009 1 year

2 Pong-Tamale Senior High 2009 1 year

3 Tolon Senior High 2009 1 year

4 Kumbungu Senior High 2009 1 year

5 Kpandai Senior High 2008 2 years

6 Bimbilla Senior High 2009 1 year

7 Wulensi Senior High 2008 2 year

8 Ghana Senior High – Tamale 2009 1 year

9 St. Charles Senior High 2008 2 years

10 Tamale Senior High 2009 1 year

11 Tamale Girls Senior High 2009 1 year

12 Kalpohin Senior High/Tech. 2009 1 year

13 Northern Business Senior High 2009 1 year

14 Bunkpurugu Senior High/Tech. 2009 1 year

15 Tuna Senior High/Techn. 2008 2 years

16 E.P. College of Education – Bimbilla 2009 1 year

17 Tamale College of Education 2009 1 year

18 Bagabaga College of Education 2008 2 years

19 Catholic Educational Unit

No Financial

Statements

were prepared

by these

institutions

20 Anglican Educational Unit

21 A.M.E, Zion Educational Unit

22 Islamic Educational Unit

23 Presbyterian Educational Unit

24 S.D.A. Educational Unit

25 E.P. Educational Unit

26 Methodist Educational Unit

27 T.I. Ahmadiyya Educational Unit

APPENDIX ‘C7’


UPPER EAST REGION


submitted up to

Arrears

1 O.L.L. Snr. High/Tech. 2007 3

2 Sandema Snr. High 2009 1

3 Fumbisi Agric. Snr. High. 2009 1

4 Bolga Tech. Institute 2009 1

5 Zamse Snr. High/Tech. 2009 1

6 Kongo Snr. High. 2007 3

7 Bawku Snr. High. 2007 3

8 Gbewaa Training College 2007 3

9 Tempane Snr. High 2007 3

10 Kusanaba Snr. High 2007 3


12 Islamic Educational Unit 2006 4


14 I.T Ahmadiyya Educational Unit 2005 5


16 Presbyterian Educational Unit 2006 4

APPENDIX ‘C8’


UPPER WEST REGION


submitted up to

Arrears

1 Ullo Senior High School 2009 1 year

2 Catholic Educational Unit 2008 1 year

3 Islamic Educational Unit 2008 1 year

4 T.I Ahmadiyya Educational Unit 2008 1 year

5 Methodist Educational Unit 2008 1 year

APPENDIX ‘C9’


VOLTA REGION


submitted up to

Arrears

1 Nkwanta Senior High 2009 1 year

2 Ntruboman Senior High 2004 6 years

3 Kpassa Senior High 2003 7 years

4 Asukwakwa Senior High Technical 2003 7 years

5 Peki College of Education 2009 1 year

6 Battor Senior High Sch. – Battor 2007 3 years

7 Dafor Secondary/Technical High Sch.-

Juapong 2007 3 years

8 Jasikan College of Educational, Jasikan 2004 6 years

9 Worawora Snr High School 2009 1 year

10 Awudome Secondary School 2009 1 years

11 Dambai Training College - Dambai 2000 10 years

12 Oti Senior High/Technical School - Dambai 2000 10 years

13 Kpedze Secondary School 2009 1 year

14 Akome Secondary School 2003 7 years

15 Dzolo Secondary School 2003 7 years

16 E.P. College of Education 2009 1 year

17 Avatime Secondary School 2003 7 years

18 Taviefe Senior High School 2009 1 year

19 Comboni Voc./Technical Sch.– Sogakope 2000 10 years

20 Adidome Senior High School 2007 3 years

21 Methodist Educational Unit 2009 1 year

22 Presbyterian Educational Unit 2009 1 year

23 Garrison Educational Unit 2000 10 years

24 Catholic Educational Unit 2009 1 year

25 Salvation Educational Unit 2009 1 year

26 Anglican Educational Unit 2009 1 year

27 E.P. Educational Unit 2009 1 year

28 S.D.A. Educational Unit 2009 1 year

29 Islamic Educational Unit 2000 10 years

30 A.M.E. Zion Educational Unit 2009 1 year

31 Bueman SHS 2004 6 years

32 Baglo SHS 2004 6 years

33 Abutia SHS 2006 4 years

34 Likpe SHS 2007 3 years

35 Leklebi SHS 2008 2 years

APPENDIX ‘C10’


WESTERN REGION


submitted up to Arrears

1 Debiso Essam Snr. High School 1997 13 Years

2 Fijai Snr. High School 2009 1 Year

3 Huni Valley Snr. High School 2008 2 Years

4 Nkroful Agric. Snr. High School 2008 2 Years

5 Nsein Snr. High School 2009 1 Year

6 Sefwi Wiawso Snr. High School 1997 13 Years

7 Takoradi Snr. High School 2009 1 Year

8 Asawinso Snr. High/ Tech. School 2007 3 Years

9 Benso Snr. High/ Tech. School 2007 3 Years

10 Bibiani Snr. High/ Tech. School 2008 2 Years

11 Diabene Snr. High/ Tech. School 2008 2 Years

12 Essiama Snr. High/ Tech. School 2009 1 Year

13 Juaboso Snr. High/ Tech. School 2007 3 Years

14 Sefwi Wiawso Snr. High/ Tech.

School

2009 1 Year

15 Kikam Technical Institute 2009 1 Year

16 A.M.E. Zion Educational Unit 2003 7 Years

17 Catholic Educational Unit 2003 7 Years

18 Presbyterian Educational Unit 2002 8 Years

19 Methodist Educational Unit 2003 7 Years

20 Anglican Educational Unit 2002 8 Years

21 Islamic Educational Unit 2003 7 Years

22 T.I. Ahmadiyya Educational Unit 2001 9 Years

23 S.D.A. Educational Unit 2001 9 Years

24 Garrison Educational Unit 2000 10 Years

STAFF

DEBTORS

STUDENT

DEBTORS

OTHER

DEBTORS

GH¢ GH¢ GH¢

1 Konongo Odumasi Snr. High Sch. 350.00 5,321.02 19,180.29

2 Yaa Asantewaa Girl’s Snr. High Sch. 6,346.95 1,400.00

3 Agogo Presby Training College 5,700.00 3,325.95

4 Juaso Snr. High Sch. 24,716.77

5 Foase Snr. High/Tech. Sch. 879.04

6 Agogo State Snr. High Sch. 1,289.00 54,943.78 10,303.03

7 Armed Forces Snr. High/Tech. Sch. 2,275.83

8 Toase Senior High Sch. 1,542.00 17,616.65

9 Akrofuom Snr. High/Tech. Sch. 11,671.74 9,458.50

10 Asare Bediako Snr. High/Tech. Sch. 18,321.83

11 Kofi Agyei Snr. High/Tech. Sch. 900.00 17,570.72

12 Mampong Tech. Teachers Trg. College 300.00

13 Namong Snr. High/Tech. Sch. 880.00 15,293.32

14 Christ The King Snr. High Tech. Sch. 139.88

15 Offinso Training College 1,688.20

16 Mansoman Snr. High Sch. 3,495.51

17 T.I. Ahmadiyya Snr. High Sch. Asokore 11,846.48 4,880.00

18 Anglican Snr. High Sch. 21,349.86 74,588.59

19 Dompoase Snr. High Sch. 964.00 18,681.19

20 Nsutaman Cath. Snr. High Sch. 1,820.00 36,776.40 11,000.00

21 T.I. Ahmadiyya Snr. High Sch. Fomena 884.00 39,736.78

22 Effiduase Snr. High Comm. Sch. 1,220.00 75,163.27

23 Aduman Snr High School 13,280.00 5,902.05 3,099.60

24 Antoa Senior High Sch. 20.00 2,310.50 6,324.58

25 Tweneboa Kodua Snr. High Sch. 42,180.86

26 Collins Snr High Sch. 550.00 8,895.72 4,210.04

27 S. D.A. Snr. High Sch. Bekwai 2,883.43 28,385.08

28 Beposo Snr. High Techn. Sch. 1,372.47

29 Adu Gyamfi Senior High Sch. 2,826.00 5,500.00

30 Simms Snr. High Comm School 1,330.00 2,630.50

31 St. Joseph’s Sem Snr. High Sch. 288.17

32 Agona Snr. High Techn. Sch. 4,640.00 5,694.75

33 Obuasi Snr. High Techn.Sch 10,993.55 178,465.42 61,488.21

34 Prempeh Snr. High Sch. 505.00 37,557.23

35 Kumasi Snr. High Tech. Sch 1,000.00 11,306.80 3,867.43

36 Asanteman Senior High School 190.00 8,508.18

37 T.I. Ahmadiyya Senior High School 850.00 27,061.20 46,104.24

38 Kumasi Girls Senior High School 1,391.35

39 Opoku Ware Senior High School 25,903.58 53,266.39

40 Knust Senior High School 803.00

41 Juaben Senior High School 26,929.89

42 Owerriman Senior High/Tech. School 3,136.00 22,746.29

43 Akrokerri College Of Education 1,216.00

44 Bosome Freho Senior High School 363.80

APPENDIX 'D1'

SCHEDULE OF DEBTORS

ASHANTI REGION

NO INSTITUTIONS

STAFF

DEBTORS

STUDENT

DEBTORS

OTHER

DEBTORS

GH¢ GH¢ GH¢ 45 Oppong Memorial Senior High School 750.00 2,806.58 30.55

46 Presby Senior High School-Bompata 600.00 9,678.71

47 Wesley Girls Senior High School 8,413.08

48 Kumasi Technical Institute 1,467.00 10,417.04

49 Achinakrom Senior High School 1,420.00

50 St. Louis Senior High School- Kumasi 4,292.99 24,292.07

51 Ejisuman Senior High School 3,226.17 80,532.50

52 Kumasi Senior High School 800.00 41,034.11 57,912.50

53 Garden City Special School

54 Kumasi Academy 20,289.94 11,930.56

55 Ejisu Senior High/Tech. School 1,080.80

56 Esaase Snr. High/Tech School

57 Osei Kyeretwie Senior High School 1,364.81

58 Adventist Senior High School-Kumasi 14,375.20

59 St. Monica’s Training College-Mampong 1,025.00 8,256.46

60 Ejuraman Senior High School 6,880.72

61 Nyinahin Catholic Senior High School 2,956.00 23,744.03

62 Mpasatia Senior High/Tech. School 1,960.00 30,903.70

63 Nkawie Senior High/Tech School 7,102.00 21,680.65 728.00

64 Jacobu Senior High School 3,484.68

65 Dwamena Akenten Senior High School 2,076.00 19,974.24

66 Bodwesango Senior High School 42.80 7,975.04 1,727.75

67 St. Jerome Senior High School 650.00 10,459.42 616.66

68 Akomadan Senior High School 1,449.00 25,075.00

69 Jachie Pramso Senior High School 11,545.00 50,143.49

70 Osei Tutu Senior High School 40.00 5,772.00 25,526.15

71 New Edubiase Senior High School 7,554.63

72 Amaniampong Senior High School 1,601.00 34,258.67

73 St. Monica Senior High School 4,077.20

74 Okomfo Anokye Senior High School 35,986.91 500.00

75 Bonwire Senior High School 753.00 21,341.25

76 Ashanti Sch. For The Deaf 417.00

77 Mabang Senior High/Tech. School 700.00 14,054.93

78 Tepa Senior High/Tech. School 8,640.00

79 S.D.A. Senior High School-Agona 750.00 5,000.00 8,106.79

80 Wesley College 41,400.80

81 Mankranso Senior High/Tech. School 18,050.00 15,598.00

82 Adanwomase Senior High School 12,343.50

83 Manso Adubia Senior High/Tech. School 200.00 1,583.63

84 Gyaama Pensan Senior High/Tech. School 12,450.29

85 St. Louis Training College 69,099.80 400.00

86 Osei Tutu College, Tetrem 3,375.69

87 Afia Kobi Ampem Girls Senior High School 5,635.02

88 Sekyedumasi Senior High School 81,311.94

89 Dadease Agric Senior High School 42,579.66 240.00

90 Konadu Yiadom Senior High School 200.00 14,497.74 9,826.00

91 St. Joseph’s Senior High School- Ahwiren 7,700.00 17,241.70

92 Wesley Senior High School-Bekwai 1,921.02

93 Serwaah Nyarko Girls Senior High School 600.00 476.44 827.65

94 Barekese senoir High School 16,674.33

95 St. Hubert Seminary Senoir High Schook 7,006.73

96 Adventist Girls High School 2,718.51 1,636.00

121,069.78 1,567,561.18 609,011.16

NO INSTITUTIONS

TOTAL

APPENDIX 'D1' Contd.

SCHEDULE OF DEBTORSASHANTI REGION

STAFF DEBTORS STUDENT DEBTORS OTHER DEBTORS

GH¢ GH¢ GH¢

1 Sacred Heart SHS 1,950.00 19,548.52 -

2 Drobo SHS 5,400.00 29,388.92 -

3 OLP SHS 83.00 1,012.54 -

4 Presby SHS Bechem 5,904.00 26,098.31 -

5 St. Joseph Trg. Coll 3,030.00 - -

6 Bechem Sch. For the Deaf 50.00 - -

7 OLA Girls SHS 4,390.00 50,873.33 -

8 Achirensua SHS 2,752.00 12,284.18 18,616.46

9 Hwidiem SHS 800.00 9,879.22 -

10 Kintampo SHS 50.00 1,417.34 460.30

11 Nkoranza SHS 300.00 18,045.13 -

12 Atebubu SHS 2,402.00 114,725.76 434.00

13 Amantin SHS 3,786.00 18,398.78 -

14 Prang SHS 4,818.40 15,807.06 -

15 Kwame Danso SHS 255.00 35,322.71 -

16 Kajaji SHS - 8,258.22 -

17 Yeji SHS 746.40 44,487.35 -

18 Nkrankwanta SHS 2,537.00 4,976.77 -

19 Dormaa SHS 5,673.27 125,342.17 -

20 Presby SHS Berekum 1,110.00 12,542.24 -

21 Jinijini SHS 2,950.00 37,145.71 -

22 Salvation Army SHS 4,089.00 4,696.74 -

23 Techiman SHS - 14,178.77 -

24 Tuobodom SHS - 3,938.66 -

25 Buoyem SHS - 122.22 -

26 Guakro Effa SHS - 5,022.60 -

27 Jema SHS - 8,485.42 -

28 Mim SHS 1,169.98 26,474.89 -

29 Ahafoman SHS 1,205.00 33,543.03 -

30 Kukuom SHS 2,790.00 40,978.81 7,455.87

31 Badu SHS - 3,615.99 300.00

32 Koase SHS - 1,018.54 -

33 Nkoranman SHS 4,163.55 2,398.12 370.00

34 Menji Agric SHS - 7,853.96 -

35 Sumaman SHS - 6,489.60 -

36 Goka SHS - 32,488.95 -

37 Nafana SHS - 33,260.30 -

38 Serwaa Kesse SHS 750.00 53,121.45 6,000.00

39 Notre Dame SHS 8,601.10 9,184.21 -

40 Boakye Tromo SHS - 26,201.56 4,478.03

41 Sunyani SHS 3,590.00 48,335.09 16,407.00

42 St. James Sem. SHS 4,241.50 4,133.78 -

43 Twene Amanfo Sec./Tech - 43,957.38 -

44 Odumaseman SHS 2,487.00 32,871.83 6,000.00

45 Nkoranza Tech. - 4,733.05 9,097.13

46 Busunya SHS - 1,030.30 -

47 Presby Sec. Com. T'mantia 1,000.99 25,601.33 -

48 Akumfi Ameyaw SHS - 2,273.71 -

49 Biadan Meth. SHS 1,700.00 3,413.71 -

84,775.19 1,064,978.26 69,618.79 TOTAL

Institution

APPENDIX 'D2'

BRONG AHAFO REGION

SCHEDULE OF DEBTORS

NO

APPENDIX 'D3'

STUDENTS DEBTOR STAFF DEBTORS

GH¢ GH¢

1 Holy Child Senior High School 8,254.33 600.00

2 Adisadel Senior High School 38,891.75

3 Cape Coast Technical Inst. 26,898.95 15,662.40

4 Assin State College 12,436.60 1,610.00

5 Komenda College Of Education 500.00

6 Komenda Senior High School 17,479.90 2,798.00

7 Nyankomasi Ahenkro Senior High School 28,961.53

8 Bremen Asikuma Senior High School 9,234.46 860.00

9 Winneba Senior High School 148,108.05

10 Obrachire Senior High School 8,716.00 2,700.00

11 Senya Senior High School 12,474.20 150.00

12 Dunkwa Senior High School 33,908.36

13 Cape Coast Polytechnic 391,410.86 8,000.00

14 Twifo Praso Senior High School 27,666.39 950.00

15 Swedru School Of Business 3,433.98

16 Adankwaman Senior High School 40,383.63

17 Jukwa Senior High School 6,808.00

18 Mfantsipim Senior High School 146,450.01 16,993.50

19 Assin Manso Senior High School 36,008.05 8,156.65

20 Kwanyayanko Senior High School 9,996.42 435.60

21 Oguaa Senior High/Tech. School 36,232.58 330.05

22 Odobeng Senior High School 45,708.65 4,711.00

23 Aggrey Memorial A.M.E. Zion 114,930.06 905.00

24 Assin Nsuta Senior High School 19,026.37

25 Academy Of Christ The King 5,522.30 500.00

26 University Practice Sec. 5,969.60 50.00

27 Aburaman Senior High School 17,478.05

28 Assin North Senior High School 78,908.12 2,000.00

29 Apam Senior High School 51,091.19

30 Obiri Yeboah Senior High School 950.65 1,734.00

31 Effutu Senior/Tech. School 95,371.14 5,041.08

32 Edinaman Senior High School 1,500.20

33 Abakrampah Senior High School 5,280.60 557.00

34 Asuansi Technical Intitute 33,774.29

35 Nyakrom Senior High School 37,874.08 500.00

36 Nsaba Presby Senior High School 12,050.60 920.00

37 Swedru Senior High School 166,362.35 440.00

38 Eguafo Abrem Senior High School 24,798.43 1,512.00

39 Poysin T.I. Ahmadiyya Senior High School 53,315.10

40 Gomoa Senior/Tech. School 19,673.19 7,653.00

41 Mozano Senior High/Comm. School 8,020.00 1,427.40

42 Wesley Girls Senior High School 4,413.76 5,350.00

43 Ola College Of Education 1,000.00

44 Methodist Senior High School 30,184.14

45 Mfantsiman Girls Senior High School 43,948.52 23,739.33

46 Besease Senior High School 15,260.95

47 Mankessim Senior High/Tech. School 32,123.87 4,296.08

48 Kwegyir Aggrey Senior High School 8,465.37

49 Enyan Denkyira Senior High School 2,969.04

1,978,724.67 122,082.09 TOTAL

SCHEDULE OF DEBTORS

CENTRAL REGION

NO INSTITUTIONS

STUDENT

DEBTORS

STAFF

DEBTORS

SUNDRY

DEBTORS

GH¢ GH¢ GH¢

1 Ghana Snr High Sch. - Koforidua 100,857.51 35,499.27

2 Koforidua Snr High Sch. - K'dua Ada 23,208.25 3 Ofori Panin Snr High Sch.- Kukurantumi 9,363.59

4 W.B.M Snr High Sch.- Old Tafo 1,833.97 1,000.00

5 S.D.A Snr High Sch. - Akyem Sekyere 52,880.08 9,354.15 2,840.00 6 Pope John Snr High Sch. - Koforidua 15,992.85 5,860.00

7 Methodist Snr High Sch. - Oyoko Koforidua 9,059.69 1,765.00

8 New Juaben Snr High Sch. - K'dua 71,897.55 6,923.81 9 Islamic Girls Snr High Sch. - Suhum 5,577.84 11,711.00

10 Suhum Presby Snr High School - Suhum 9,567.72 750.00

11 Nsawam Snr High Sch.- Nsawam 3,809.40 12 St. Martins Snr High Sch. - Nsawam 61,558.42 1,290.00

13 Abuakwa State College - Kibi 109,886.03 4,174.14

14 Presby Snr High Sch. - Begoro 9,508.62 455.00 15 Asafo Akim Snr High Sch.- Asafo Akyem 10,904.22 400.00

16 Presby Snr High Sch. -Osino 3,081.88 3,850.00

17 Kade Snr High Sch - Kade 38,072.00 18 St. Roses Snr High Sch. - Akwatia 11,259.41 220.00

19 Salvation Army Snr High Sch. - Akim Wenchi 44,163.87 5,396.00 12,935.66

20 Asuom Snr High Sch. - Asuom 28,914.74 7,629.80 21 Asamankese Snr High Sch. - Asamankese 7,129.28 2,152.04

22 St. Thomas Snr High Sch. - Asamankese 2,070.64 340.00

23 Adeiso Snr High Sch. - Adeiso 2,200.34 160.00 24 Akokoaso Snr High Sch. - Akokoaso 1,641.00

25 New Abirem/Afosu Snr High Sch. - Abirem 65,395.84 760.00

26 St. Michael Snr High Sch. - Akoase 3,346.90 410.00 27 Atweaman Snr High Sch. - Akim Manso 56,086.84

28 Ayirebi Snr High Sch. - Ayirebi 7,660.80 1,551.00

29 Achease Snr High Sch. - Achease 7,250.94 4,254.00 30 Akim Oda Snr High Sch. - Akim Oda 21,855.49 2,984.80

31 Akim Swedru Snr High Sch. - Akim Swedru 27,560.36

32 Mpraeso Snr High Sch. - Mpraeso 5,347.77 2,994.00 33 Kwahu Ridge Snr High Sch. -Obo 51,624.67 675.00

34 Bepong Snr High Sch. - Bepong 11,480.90 623.50

35 St. Paul's Snr High Sch. - Asakraka 28,187.22 1,292.00 36 St. Peter's Snr High Sch. - Nkwatia 17,498.53

37 Abetifi Presby Snr High Sch. - Abetifi 37,309.28 10,318.00

38 St. Joseph's Snr High Sch. - Kwahu Tafo 5,519.81 752.00 39 Nkwatia Presby Snr High Sch. -Nkwatia 41,590.81

40 St. Dominic Snr High Sch. - Pepease 28,282.66 70.00

41 Nkawkaw Snr High Sch. - Nkawkaw 13,335.16 42 Yilo Krobo Snr High Comm. Sch. - Somanya 13,963.56 3,190.00

43 Akwamuman Snr High Sch. - Akosombo 22,903.54 1,200.00 55,677.55

44 Anum Presby Snr High Sch. - Anum 2,716.95 850.00

APPENDIX 'D4'

SCHEDULE OF DEBTORSEASTERN REGION

InstitutionNO

GH¢ GH¢ GH¢

46 Akuse Methodist Snr High Sch. - Akuse 7,770.76 4,726.70

47 Asesewa Snr High Sch. - Asesewa 41,394.80 400.00

48 Apeguso Snr High Sch. - Apeguso 19,099.78 3,614.00

49 Klo Agogo Snr High Sch. - Agogo 28,111.40 1,470.00

50 Manya Krobo Snr High Sch. - Odumase 82,921.41 5,140.00

51 Krobo Girls' Snr High Sch. - Odumase 12,060.08 580.00

52 Akro Snr High Sch. - Odumase 4,586.60 1,210.00

53 Nifa Snr High Sch. - Adukrom 78,548.62 580.00

54 Benkum Snr High Sch. - Larteh 17,876.64 4,907.00

55 Methodist Girls' Snr High Sch. - Mamfe 4,157.40 5,330.00

56 Presby Snr High Sch. - Mampong 61,111.00 6,167.10 24,193.62

57 H'Mount Sinai Snr High Sch. - Akropong 54,339.35 840.00

58 Aburi Girls' Snr High Sch. - Aburi 6,918.60 1,063.00 17,240.00

59 Adonten Snr High Sch. - Aburi 237,001.76 100.00

60 Mangoase Snr High Sch. - Mangoase 126,046.18 2,335.00

61 Okuapeman Snr High Sch. - Akropong 14,002.08 1,842.15

62 Koforidua Snr High Tech. Sch. - Koforidua 15,328.20 1,170.00

63 Anglican Snr. High Tech Sch. - Kwabeng 30,968.46 2,873.50

64 Suhum Snr High Tech Sch. - Suhum 9,857.30 1,431.50

65 Presby Snr High Tech Sch.- Kraboa/Coaltar 22,196.55 150.00

66 Kibi Snr High Tech Sch. - Kibi 60,780.57 4,119.00

67 Akwatia Technical Institute - Akwatia 1,056.91 1,411.91

68 St. Francis Snr High Tech. Sch. - Akim Oda 21,302.89 2,230.00

69 Attafua Snr High Tech. - Akim Oda 28,891.94 5,887.00

70 Boso Snr High Tech. Sch. - Boso 41,020.59

71 Adjena Snr High Tech. Sch. - Adjena 11,092.26

72 Adukrom Snr High Tech. Sch. - Adukrom 20,848.00 2,100.00

73 Presby Snr High Tech Sch.- Aburi 23,576.88 403.00

74 Presby Snr High Tech Sch.- Larteh 22,994.30 1,474.00

75 Koforidua Tech. Institute - Koforidua 46,698.92 6,855.72

76 Donkorkrom Agric Snr High Sch. -Donkorkrom 8,939.13

77 School for the Blind - Akropong 450.00

78 Demonstration Sch for the Deaf - Mampong

79 Snr High Tech Sch for the Deaf - Mampong 69.70

80 Abetifi College of Educ. - Abetifi 4,330.00

81 Mt. Mary College of Education - Somanya 4,593.20 1,420.00

82 Presby Women's College of Educ. - Aburi 2,302.00

83 Presby College of Education - Akropong 13,071.60 7,474.94

2,282,590.79 162,396.52 167,732.34 Total

InstitutionNO

APPENDIX 'D4' Contd.

SCHEDULE OF DEBTORSEASTERN REGION

Student

Debtors Staff Debtors

Sundry

Debtors

STAFF STUDENTS

DEBTORS DEBTORS

1 Presby, Legon 1,272.53 26,173.90 37,408.56

2 Tema Tech Institute 11,257.00 3,187.56 -

3 St. Mary’s SHS 5,853.14 45,827.01 -

4 S.D.A. Educational Unit - - -

5 A.M.E. Zion Educational Unit - - -

6 Accra High School - 5,577.10 1,035.00

7 Wesley Grammar Sch. 1,305.00 2,544.73 5,309.65

8 Amasaman Snr. High Tech. Sch. 640.00 6,019.66 -

9 O’railley Snr. High Sch. - 3,017.80 -

10 Dzorwulu Special School 760.00 - -

11 Presbyterian SHS, Osu - 1,032.70 -

12 Nungua SHS 1,140.00 12,856.74 -

13 Tema SHS 19,251.90 57,503.27 -

14 Christian Methodist SHS 2,051.50 1,004.20 -

15 St. Margaret Mary SHS 1,679.90 9,276.79 -

16 Kinbu SHS (Technical ) 2,110.00 2,543.80 -

17 Accra Girls SHS - 12,269.25 -

18 Ada SHS 610.00 4,022.86 3,000.00

19 Ada Technical Institute 9,537.00 7,426.79 -

20 Accra College of Education 4,066.00 - 15,898.57

21 Achimota Basic School - 7,852.50 -

22 Achimota SHS 35.40 1,106.42 -

23 Labone SHS 2,295.60 20,245.89 -

24 Accra Technical Training Centre 2,805.60 43,255.25 2,781.27

25 Methodist Education Unit - - -

26 Accra Academy SHS 2,683.63 12,443.23 3,797.38

27 West Africa SHS - 22,000.00 -

28 Tema Methodist Day SHS - 34,532.27 74.00

29 Presbyterian Education Unit - - -

30 State School for the Deaf 30.00 - -

31 Ebenezer SHS - 2,307.92 5,865.60

69,384.20 344,027.64 75,170.03 Total

OTHER

DEBTORS NO NAME OF INSTITUTION

APPENDIX 'D5'

SCHEDULE OF DEBTORS


STUDENTS

DEBTORS

OTHER

DEBTORS

STAFF

DEBTORS

GH¢ GH¢ GH¢

1 E.P. Senior High, Saboba 11,094.87 440.00 3,000.00

2 St. Joseph Technical 2,853.70 27,018.61 932.50

3 Gushegu Senior High 25,787.74 1,728.19

4 Chereponi Senior High 35,826.89 93,184.54

5 Damongo Senior High 191,870.92 22,692.68

6 Ndewura Jakpa Senior High/Tech. 57,870.06 25,308.96

7 Yendi Senior High 249,078.44 1,335.56

8 Dagbon State Senior High 26,134.44 29,236.42

9 Walewale Senior High/Techn. 129,099.31 66,377.47

10 Gambaga Girls Senior High 30,483.11 313.10

11 Nalerigu Senior High 121,219.56 1,432.90

12 Wulugu Senior High 1,082.32 1,586.70

13 Nakpaduri Senior High/Tech. 16,633.71 1,220.00

14 Tatale Senior High 11,519.01

15 Zabzugu Senior High 25,705.45

16 Salaga Senior High 15,305.21 21,387.15

17 T.I. Ahmaddiya Senior High 13,003.46 32,915.00

18 Bole Senior High 227,060.08

19 Tamale Islamic Senior High 166,849.33 48,593.92

20 Vittin Senior High/Tech. 82,578.71 1,100.00

21 Business Senior High – Tamale 157,279.15 217,728.85 100.00

22 Dabokpa Vocational Institute – Tamale 189,245.58 242,203.02

1,787,581.05 835,803.07 4,032.50 TOTAL

APPENDIX 'D6'

INSTITUTIONS NO

NORTHERN REGION

SCHEDULE OF DEBTORS

GH¢ GH¢ GH¢

1 Notre Dame Snr. High Sch. - 458.90 11,939.20

2 Sandema Snr/Tech. Sch. 500.00 4,518.00 50,451.90

3 Navrongo Snr. High. 125.00 25,129.51 175,566.61

4 St. John Boscos Tr. Coll. Navr 950.00 - 56,614.75

5 Chiana Snr. High 650.00 35,782.50 -

6 Awe Snr High/Tech. Sch. Navr. 448.00 9,613.87 -

7 Bolga Snr. High Sch. 1,526.81 118,562.44 40.00

8 Bolga Girls Snr. High - 89,966.24 208.00

9 Bongo Snr. High 2,135.00 2,469.90 -

10 Gowrie Snr/Tech. Sch. - 7,023.30 -

11 Zuarungu Snr. High/Tech. 1,823.00 3,234.55 36,325.21

12 Bawku Snr High/Tech. Sch. - 12,088.36 -

13 Bawku Tech. Inst. 4,350.00 63,177.12 -

14 Zebilla Snr High/Tech Sch. 310.00 2,309.01 56.00

15 St. John's Integr. Snr. High 400.00 - -

16 Sirigu Snr. High Sch. 8,433.00 5,208.56 -

21,650.81 379,542.26 331,201.67

APPENDIX 'D7'

SCHEDULE OF DEBTORS

UPPER EAST REGION

NO

Total

Institution OTHER

DEBTORS

STUDENT

DEBTORS

STAFF

DEBTORS

APPENDIX 'D8'

STUDENTS

DEBTORSSTAFF DEBTORS

GH¢ GH¢

1 Wa Senior High School 51,660.00 2,106.00

2 Lassia Tuolu Senior High School 200.00

3 T.I Ahmadiyya Senior High School 3,745.50

4 Islamic Senior High School 15,590.32 910.00

5 Queen of Peace Senior High School 186.5

6 Daffiama Senior High School 12,840.15

7 Kanton Senior High School 3,570.00 280.00

8 Lawra Senior High School 19,073.42 4,191.00

9 Jirapa Senior High School 1,967.10 1,858.35

10 Nandom Senior High School 12,784.23

11 Ko Senior High School 4,728.90

12 Piina Senior High School 5,666.20

13 Nasirat Jahan College of Education - Wa 31,265.40 550.00

14 Tumu Training College 53,967.40 1,050.00

15 Wa Senior High/Technical School 4,526.50

16 Eremon Senior High /Technical School 16,365.00 1,750.00

17 Tumu Senior High/Technical School 4,211.00

18 Kaleo Senior Hight/Technical School 10,966.18 3,510.00

19 Wa Sechool for the Deaf 340.00

253,113.80 16,745.35

UPPER WEST REGION

Total

No Name of School

SCHEDULE OF DEBTORS

STAFF

DEBTORS

STUDENTS

DEBTOR

OTHER

DEBTORS

GH¢ GH¢ GH¢

1 KETA BUSINESS SENIOR HIGH SCHOOL - 16,310.04 -

2 AKATSI COLLEGE OF 2,889.00 - -

3 EDUCATION

4 KETA SENIOR HIGH TECHNICAL SCHOOL 11,000.00 133,772.71 41,352.09

5 ST. KIZITO SENIOR HIGH TECHNICAL SCH. - 12,217.06 -

6 THE THREE –KINGS SPECIAL SCHOOL - - -

7 SOGAKOFE SENIOR HIGH SCHOOL 2,200.00 4,971.92 110.00

8 OLA SENIOR HIGH SCHOOL - 4,160.77 3,102.38

9 MAWULI SENIOR HIGH SCHOOL 3,194.00 3,491.57 -

10 BISHOP HERMAN COLLEGE 1,198.80 7,286.50 4,546.00

11 KPANDO SENIOR HIGH SCHOOL 197.34 15,783.60 -

12 NKONYA SENIOR HIGH SCHOOL 2,923.91 29,529.23 -

13 ANFOEGA SENIOR HIGH SCHOOL 1,150.00 4,786.73 -

14 VAKPO SENIOR HIGH SCHOOL 598.50 15,458.29 3,000.00

15 KPANDO TECHNICAL INSTITUTE 250.00 34,672.68

16 VAKPO SENIOR HIGH TECHNICAL 350.00 6,132.30

25,951.55 288,573.40 52,110.47

APPENDIX 'D9'

SCHEDULE OF DEBTORS

TOTAL

NO

VOLTA REGION

INSTITUTIONS

STUDENT

DEBTORS

STAFF

DEBTORS

OTHER

DEBTORS

GH¢ GH¢ GH¢

1 Ahantaman Senior High School 845.20

2 Archibishop Porter Girls Senior High School 2,089.14 4,250.00 2,000.00

3 Amenfiman Senior High School 8,769.83 210.00

4 Adiembra Senior High School 18,092.03 820.00

5 Asankrangwa Senior High School 3,055.64

6 Annor Adjaye Senior High School 5,825.81

7 St. Augustine Senior High School 14,453.36 6,232.83

8 Bonzo Kaku Senior High School 9,400.43

9 Dadieso Senior High School 12,262.53 5,253.00

10 Debiso Essam Senior High School

11 Fijai Senior High School

12 Fiaseman Senior High School 3,549.22 1,680.00

13 Half Assini Senior High School 2,515.40

14 Huni Valley Senior High School

15 St. John’s Senior High School 143.00 170.00

16 St. Mary’s Boys Senior High School 800.00

17 Mpohor Senior High School 4,299.22

18 Nkroful Agric Senior High School

19 Nsein Senior High School

20 Shama Senior High School 4,647.23 136.00

21 Sekondi Methodist Senior High School 20,079.20 110.00

22 Sekond College 200,243.64 1,830.00

23 Sefwi Wiawso Senior High School

24 Sefwi Akontombra Senior High School 1,950.22 30.00

25 Sefwi Bekwai Senior High School 80,294.57 4,666.26

26 Tarkwa Senior High School 8,030.00 3,448.00

27 Takoradi Senior High School

28 Asankrangwa High/Technical School 25,010.18

29 Asawinso High/Technical School

30 Baidoo Bonso High/Technical School 40,552.77 7,078.40

31 Benso High/Technical School

32 Bibiani High/Technical School

33 Bompeh High/Technical School 3,581.37

34 Brentu High/Technical School 4,139.10

35 Daboase High/Technical School 7,818.10 574.00

36 Diabene High/Technical School

37 Essiama High/Technical School

38 Ghana High/Technical School 27,738.41

39 Juaboso High/Technical School

40 Prestea High/Technical School 8,410.27 2,940.00

41 Sefwi Wiawso High/Technical School

42 Enchi College Of Education 1,209.00

43 Holy Child Training College 19,731.15 1,057.00

44 Sefwi Wiawso Training College 8,720.00

45 Kikam Technical Institute

46 Takoradi Technical Institute 39,427.97 5,850.00

47 Sekondi School For The Deaf, Inchaban

48 Sekondi Twin City Special School

576,954.99 48,344.49 10,720.00 TOTAL

APPENDIX 'D10'

WESTERN REGION

SCHEDULE OF DEBTORS

NO INSTITUTIONS

SUPPLIERS

CREDITORS

STUDENTS

CREDITORS

OTHER

CREDITORS I.R.S

GH¢ GH¢ GH¢ GH¢

1 Konongo Odumasi Snr. High Sch. 107,445.89 502.30

2 Yaa Asantewaa Girl’s Snr. High Sch. 93,920.00 4,231.30

3 Agogo Presby Training College 51,051.70 4,428.50

4 Juaso Snr. High Sch. 5,551.10 4,587.07

5 Foase Snr. High/Tech. Sch. 26.67

6 Agogo State Snr. High Sch. 11,913.18 33.53

7 Armed Forces Snr. High/Tech. Sch. 448.41

8 Toase Senior High Sch. 25,654.62 12,024.53

9 Akrofuom Snr. High/Tech. Sch.

10 Asare Bediako Snr. High/Tech. Sch. 20,376.90

11 Kofi Agyei Snr. High/Tech. Sch. 17,934.30 280.00

12 Mampong Tech. Teachers Trg. College

13 Namong Snr. High/Tech. Sch. 48,215.40

14 Christ The King Snr. High Tech. Sch. 1,862.76 13,234.34

15 Offinso Training College

16 Mansoman Snr. High Sch. 6,909.31

17 T.I. Ahmadiyya Snr. High Sch. Asokore 1,956.66

18 Anglican Snr. High Sch. 42,452.00 5,849.54

19 Dompoase Snr. High Sch. 68191.94 68.5

20 Nsutaman Cath. Snr. High Sch. 67576.7 2110.35

21 T.I. Ahmadiyya Snr. High Sch. Fomena

22 Effiduase Snr. High Comm. Sch. 42,693.64 2,196.28

23 Aduman Snr High School 32,491.67 1,450.29

24 Antoa Senior High Sch. 180

25 Tweneboa Kodua Snr. High Sch. 3511.43

26 Collins Snr High Sch. 35,731.21 149.09

27 S. D.A. Snr. High Sch. Bekwai 53,441.55 3688.87

28 Beposo Snr. High Techn. Sch. 380.90 540.90

29 Adu Gyamfi Senior High Sch. 500.00

30 Simms Snr. High Comm School 98.14

31 St. Joseph’s Sem Snr. High Sch.

32 Agona Snr. High Techn. Sch. 34,445.29 1,100.10

33 Obuasi Snr. High Techn.Sch 35,394.00

34 Prempeh Snr. High Sch. 5,580.00 59,884.90

35 Kumasi Snr. High Tech. Sch 631.80

36 Asanteman Senior High School 1,839.95

37 T.I. Ahmadiyya Senior High School 16,705.83

38 Kumasi Girls Senior High School 9,193.20

39 Opoku Ware Senior High School 9,520.00 37,573.66

40 Knust Senior High School 769.00

41 Juaben Senior High School 18,765.00 247.05

42 Owerriman Senior High/Tech. School

43 Akrokerri College Of Education 10,316.00

44 Bosome Freho Senior High School

45 Oppong Memorial Senior High School 1,302.98

46 Presby Senior High School-Bompata 6,118.40 596.33

47 Wesley Girls Senior High School

APPENDIX 'E1'

SCHEDULE OF CREDITORS

ASHANTI REGION

NO INSTITUTIONS

SUPPLIERS

CREDITORS

STUDENTS

CREDITORS

OTHER

CREDITORS I.R.S

GH¢ GH¢ GH¢ GH¢

48 Kumasi Technical Institute 340.15

49 Achinakrom Senior High School 13.65

50 St. Louis Senior High School- Kumasi 3,431.04 2,159.76

51 Ejisuman Senior High School 115.40 458.92 3,486.73

52 Kumasi Senior High School 13,363.00 2,324.97

53 Garden City Special School

54 Kumasi Academy 144,143.38 6,850.91

55 Ejisu Senior High/Tech. School 2,014.20

56 Esaase Snr. High/Tech School

57 Osei Kyeretwie Senior High School 4,334.81

58 Adventist Senior High School-Kumasi 3,638.90

59 St. Monica’s Training College-Mampong

60 Ejuraman Senior High School 40,594.00

61 Nyinahin Catholic Senior High School 17,899.00

62 Mpasatia Senior High/Tech. School 33,657.00 685.20

63 Nkawie Senior High/Tech School 56,712.74 2,158.00 52.32

64 Jacobu Senior High School 56.81

65 Dwamena Akenten Senior High School 78,300.48 2,560.88

66 Bodwesango Senior High School 3,986.44

67 St. Jerome Senior High School 11,033.51 581.70

68 Akomadan Senior High School 220.00

69 Jachie Pramso Senior High School 850.00 6,287.30

70 Osei Tutu Senior High School 38,993.30 1,522.00

71 New Edubiase Senior High School 22.65

72 Amaniampong Senior High School 14,340.37 1,494.70

73 St. Monica Senior High School 52,889.20 2,854.50

74 Okomfo Anokye Senior High School 711.30

75 Bonwire Senior High School 78,549.36 6,238.35 7,749.33

76 Ashanti Sch. For The Deaf 29,558.30

77 Mabang Senior High/Tech. School 637.98 911.29

78 Tepa Senior High/Tech. School 9,244.43

79 S.D.A. Senior High School-Agona

80 Wesley College 6,282.50

81 Mankranso Senior High/Tech. School 52,332.18

82 Adanwomase Senior High School 67,500.00 5,536.00

83 Manso Adubia Senior High/Tech. School 7,298.50 110.00 5,951.50

84 Gyaama Pensan Senior High/Tech. School

85 St. Louis Training College

86 Osei Tutu College, Tetrem 12,810.48

87 Afia Kobi Ampem Girls Senior High School 56,446.25

88 Sekyedumasi Senior High School

89 Dadease Agric Senior High School 6,077.55

90 Konadu Yiadom Senior High School 3,300.00

91 St. Joseph’s Senior High School- Ahwiren 75,491.24

92 Wesley Senior High School-Bekwai

93 Serwaah Nyarko Girls Senior High School

94 Barekese senoir High School 27,261.56

95 St. Hubert Seminary Senoir High Schook 15,825.58 2,741.27 12.00

96 Adventist Girls High School

1,774,342.58 282,954.57 6,453.80 15,128.88

NO INSTITUTIONS

TOTAL

APPENDIX 'E1' Contd


ASHANTI REGION

STAFF

CREDITORS

STUDENT

CREDITORS

SUNDRY

CREDITORS

OTHER

CREDITORS

GH¢ GH ¢ GH ¢ GH ¢

1 Sacred Heart SHS - 3,580.11 - -

2 Drobo SHS 60.00 - - 1,483.65

3 OLP SHS - - - 914.36

4 Presby SHS Bechem - - - 455.26

5 St. Joseph Trg. Coll - - - 36,606.00

6 Bechem Sch. For the Deaf - - 18,787.74 -

7 OLA Girls SHS - 1,480.06 - 25,638.09

8 Achirensua SHS - - 18,137.90 -

9 Hwidiem SHS - - 36,901.48 -

10 Gyamfi Kumanini SHS - - 29,981.77 -

11 Kintampo SHS - 389.04 - 2,608.70

12 Nkoranza SHS - 1,527.76 - 15,697.00

13 Nkoranza Tech. Inst. - 11.58 - -

14 Atebubu SHS - 500.79 6,100.00 38,645.00

15 Kwame Danso SHS - - 8,152.93 -

16 Kajaji SHS - - 12,006.00 -

17 Yeji SHS - - 1,005.50 -

18 Presby SHS Berekum - 59.80 - 17,918.87

19 Techiman SHS - - 3,107.74 -

20 Tuobodom SHS - - 6,641.00 -

21 Buoyem SHS - - 49.56 -

22 Jema SHS - - 15,435.00 -

23 Ahafoman SHS - - 67.34 -

24 Kukuom SHS - - 7,439.20 -

25 Badu SHS - - 11,527.00 -

26 Nafana SHS - 6,945.34 20,700.00 -

27 Notre Dame SHS - - - 16,169.88

28 Sunyani SHS 640.41 - - -

29 St. James Sem. SHS - 5,472.43 - -

30 Twene Amanfo Sec./Tech - 11,044.30 - -

31 Odumaseman SHS 245.55 - - -

32 Presby Sec. Com. T'mantia - - - 1,490.37

945.96 31,011.21 196,040.16 157,627.18 TOTAL

APPENDIX 'E2'


BRONG AHAFO REGION

INSTITUTIONNO

APPENDIX 'E3'

STUDENTS

CREDITORS

STAFF

CREDITORS OTHER CREDITORS

GH¢ GH¢ GH¢

1 Holy Child Senior High School 12,807.94

2 Adisadel Senior High School

3 Cape Coast Technical Inst. 9,466.30

4 Assin State College 2,284.00

5 Komenda College Of Education

6 Komenda Senior High School 45,314.41

7 Nyankomasi Ahenkro Senior High School 934.89

8 Bremen Asikuma Senior High School 15,823.59

9 Winneba Senior High School

10 Obrachire Senior High School 1,324.42

11 Senya Senior High School 47,004.03

12 Dunkwa Senior High School

13 Cape Coast Polytechnic 25,081.37

14 Twifo Praso Senior High School 238,376.49

15 Swedru School Of Business

16 Adankwaman Senior High School 3,500.08

17 Jukwa Senior High School 138.60

18 Mfantsipim Senior High School 4,755,651.04

19 Assin Manso Senior High School 1,285.61 97,457.61

20 Kwanyayanko Senior High School 3,981.45

21 Oguaa Senior High/Tech. School 39,330.00

22 Odobeng Senior High School

23 Aggrey Memorial A.M.E. Zion 342,682.43

24 Assin Nsuta Senior High School 3,055.75

25 Academy Of Christ The King 28,732.31

26 University Practice Sec. 34,210.84

27 Aburaman Senior High School 4,765.26 19,551.97

28 Assin North Senior High School 30,451.86

29 Apam Senior High School 21,924.55

30 Obiri Yeboah Senior High School 2,151.00

31 Effutu Senior/Tech. School 56,780.69

32 Edinaman Senior High School

33 Abakrampah Senior High School

34 Asuansi Technical Intitute 98,743.22

35 Nyakrom Senior High School 51,525.05

36 Nsaba Presby Senior High School 106,367.61

37 Swedru Senior High School 223,714.49

38 Eguafo Abrem Senior High School 8,600.15

39 Poysin T.I. Ahmadiyya Senior High School 27,744.89

40 Gomoa Senior High/Tech. School 25,995.90

41 Mozano Senior High/Comm. School 725.50

42 Wesley Girls Senior High School 4,905.00

43 Ola College Of Education 26,808.77

44 Methodist Senior High School

45 Mfantsiman Girls Senior High School 8,360.00 92,085.75

46 Besease Senior High School 15,959.84

47 Mankessim Senior High/Tech. School

48 Kwegyir Aggrey Senior High School 869.96 1,664.94 62,976.80

49 Enyan Denkyira Senior High School

50 Boa Amponsem Senoir High School 123,160.43

15,280.83 1,664.94 6,707,331.02 TOTAL

NO INSTITUTIONS


CENTRAL REGION

STUDENT

CREDITORS

SUNDRY

CREDITORS

STAFF

CREDITO

RS GH¢ GH¢ GH¢

1 Ghana Snr High Sch. - Koforidua 14,131.34 195,111.45

2 Koforidua Snr High Sch. - K'dua Ada 14,541.29 91,022.53

3 Ofori Panin Snr High Sch.- Kukurantumi 6,020.44 103,280.00

4 W.B.M Snr High Sch.- Old Tafo 880.48 121.06

5 S.D.A Snr High Sch. - Akyem Sekyere 84,357.20

6 Pope John Snr High Sch. - Koforidua 1,568.26 61,155.63

7 Methodist Snr High Sch. - Oyoko Koforidua 1,017.10 53,227.35

8 New Juaben Snr High Sch. - K'dua 14,702.84 136,980.38

9 Islamic Girls Snr High Sch. - Suhum 856.00 66,726.50

10 Nsawam Snr High Sch.- Nsawam 489.27 17,116.46

11 St. Martins Snr High Sch. - Nsawam 11,699.65 1,605.43

12 Presby Snr High Sch. - Begoro 918.40 9,883.00

13 Abuakwa State College - College 16,068.49 190,777.95

14 Asafo Akim Snr High Sch.- Asafo Akyem 1,063.96 122,769.10

15 Presby Snr High Sch. -Osino 15,781.40

16 Kade Snr High Sch - Kade 385.80 200.00

17 St. Roses Snr High Sch. - Akwatia 15,403.18 99,859.49

18 Salvation Army Snr High Sch. - Akim Wenchi 3,374.83 71,215.34

19 Asuom Snr High Sch. - Asuom 974.00 25,849.00

20 Asamankese Snr High Sch. - Asamankese 6,384.35 42,105.50

21 St. Thomas Snr High Sch. - Asamankese 388.51 17,918.75 504.01

22 Adeiso Snr High Sch. - Adeiso 1,322.65 1,884.00

23 New Abirem/Afosu Snr High Sch. - Abirem 2,733.69 3,340.00

24 Ayirebi Snr High Sch. - Ayirebi 85.75 21,897.45

25 Akim Oda Snr High Sch. - Akim Oda 2,552.59 91,153.95

26 Akim Swedru Snr High Sch. - Akim Swedru 3,597.30 156,637.20

27 Akokoaso Snr High Sch. - Akokoaso

28 St. Michael Snr High Sch. - Akoase 33,883.37

29 Suhum Presby Snr High School 18,410.00

30 Atweaman Snr High Sch. - Akim Manso 8,090.71 40,402.50

31 Achease Snr High Sch. - Achease 33,985.00

32 Mpraeso Snr High Sch. - Mpraeso 9,189.94 83,837.50

33 Kwahu Ridge Snr High Sch. -Obo 3,961.45 44,667.68

34 Bepong Snr High Sch. - Bepong 61.60 4,725.00

35 St. Paul's Snr High Sch. - Asakraka 3,655.49 109,929.20

36 St. Peter's Snr High Sch. - Nkwatia 8,560.21 85,002.05

37 Abetifi Presby Snr High Sch. - Abetifi 1,999.77 79,148.57

EASTERN REGION


APPENDIX 'E4'

Institution NO

STUDENT

CREDITORS

SUNDRY

CREDITORS

STAFF

CREDITORS

GH¢ GH¢ GH¢38 St. Joseph's Snr High Sch. - Kwahu Tafo 1,965.38 6,800.00 39 Nkwatia Presby Snr High Sch. -Nkwatia 4,872.41 54,511.90 40 St. Dominic Snr High Sch. - Pepease 99.40 35,282.02 3,710.00 41 Nkawkaw Snr High Sch. - Nkawkaw 240.00 38,192.60 42 Yilo Krobo Snr High Comm. Sch. - Somanya 12,527.50 43 Akwamuman Snr High Sch. - Akosombo 1,469.49 17,942.83 44 Anum Presby Snr High Sch. - Anum 10,160.00 45 Akuse Methodist Snr High Sch. - Akuse 943.18 22,615.00 46 Asesewa Snr High Sch. - Asesewa 7,261.90 80,380.62 47 Apeguso Snr High Sch. - Apeguso 892.79 27,023.00 48 Klo Agogo Snr High Sch. - Agogo 73,957.04 49 Manya Krobo Snr High Sch. - Odumase 19,705.54 126,994.45 50 Krobo Girls' Snr High Sch. - Odumase 1,210.47 35,136.80 51 Akro Snr High Sch. - Odumase 8,234.53 52 Nifa Snr High Sch. - Adukrom 10,341.40 114,251.39 53 Benkum Snr High Sch. - Larteh 67,584.19 54 Methodist Girls' Snr High Sch. - Mamfe 8,112.48 18,158.82 55 Presby Snr High Sch. - Mampong 16,284.21 107,818.79 56 H'Mount Sinai Snr High Sch. - Akropong 4,862.19 10,852.50 57 Aburi Girls' Snr High Sch. - Aburi 29,837.69 55,473.02 58 Adonten Snr High Sch. - Aburi 20,478.14 174,134.01 59 Mangoase Snr High Sch. - Mangoase 48,231.95 60 Okuapeman Snr High Sch. - Akropong 5,761.66 61 Koforidua Snr High Tech. Sch. - Koforidua 26,359.75 62 Anglican Snr. High Tech Sch. - Kwabeng 41,964.83 63 Suhum Snr High Tech Sch. - Suhum 12,507.54 64 Presby Snr High Tech Sch.- Kraboa/Coaltar 5,854.55 65 Kibi Snr High Tech Sch. - Kibi 113,319.50 66 Akwatia Technical Institute - Akwatia 90.40 29,740.04 67 St. Francis Snr High Tech. Sch. - Akim Oda 2,832.40 25,476.57 68 Attafua Snr High Tech. - Akim Oda 21,722.65 24,340.60 69 Boso Snr High Tech. Sch. - Boso 927.75 84,364.59 70 Adjena Snr High Tech. Sch. - Adjena 12,511.30 71 Adukrom Snr High Tech. Sch. - Adukrom 649.00 23,640.05 72 Presby Snr High Tech Sch.- Aburi 7,160.27 73 Presby Snr High Tech Sch.- Larteh 894.76 13,360.45 74 Koforidua Tech. Institute - Koforidua 1,196.68 53,754.83 75 Donkorkrom Agric Snr High Sch. -Donkorkrom 1,275.78 22,147.18 76 Demonstration Sch for the Deaf - Mampong 4,966.84 77 Snr High Tech Sch for the Deaf - Mampong 953.07 78 School for the Blind - Akropong 15.70 79 S.D.A College of Educ. - Asokore-Koforidua 78,152.00 80 Abetifi College of Educ. - Abetifi 5,442.00 81 Mt. Mary College of Education - Somanya 55,225.51 82 Presby Women's College of Educ. - Aburi 13,349.66 83 Catholic Educational Unit - Koforidua 460.00

366,634.65 3,970,316.15 5,167.08 Total

APPENDIX 'E4' Contd.


EASTERN REGION

NO Institution

NO NAME OF INSTITUTION STUDENT

CREDITOR

SUNDRY

CREDITORS SUPPLIERS OTHERS PTA SRC WASSCE

1 Presby, Legon 13,356.95 - - 60,930.72 25,860.46 447.20 23,840.62

2 Tema Tech Institute - - - 30,519.57 29,675.57 844.00 -

3 St. Mary’s SHS 9,528.43 - - - - - -

4 Accra High School - - - - - - 12,357.84

5 Wesley Grammar Sch. - - - 24,089.65 - - -

6 Amasaman Snr. High Tech. Sch. - - 13,220.14 - - - -

7 Dzorwulu Special School - -- - 39.85 - - -

8 Presbyterian SHS, Osu - - 5,540.34 14,335.00 - 766.50 -

9 Nungua SHS 6,428.37 - 31,805.50 12,233.20 - 2,408.01 1,283.10

10 Tema SHS 9,489.11 - - - - - -

11 Christian Methodist SHS - - 16,308.67 - 9,206.75 701.90 8,440.40

12 St. Margaret Mary SHS - - - - - - 3,855.03

13 Kinbu SHS (Technical ) 613.10 23,832.93 - - 3,025.00 - -

14 Accra Girls SHS - - - - - - -

15 Ada SHS - - 16,136.61 20,462.20 - - -

16 Accra College of Education - 16,147.60 - 23,266.60 - - -

17 Achimota SHS - - - 8,139.15 584.24 3,228.69 1,960.37

18 Labone SHS 10,648.98 - - - - -

19 Accra Technical Training Centre - - 94,308.90 19,256.28 32,446.89 - -

20 Accra Academy SHS 5,662.24 2,201.45 - 55,421.21 28,412.15 1,011.56 25,997.50

21 West Africa SHS 1,645.51 - - 31,305.59 - - -

22 Tema Methodist Day SHS 34.00 - - - - - -

23 Ebenezer SHS 1,382.41 - 8,042.40 7,793.52 - - -

58,789.10 42,181.98 185,362.56 307,792.54 129,211.06 9,407.86 77,734.86

APPENDIX'E5'



Total

SUPPLIERS

CREDITORS

STUDENTS

CREDITORS

OTHER

CREDITORS

STAFF

CREDITORS

GH¢ GH¢ GH¢ GH¢

1 E.P. Senior High, Saboba 6,448.40

2 St. Joseph Technical 15.00 3,348.00 15,830.58

3 Gushegu Senior High 2,430.00 820.00

4 Chereponi Senior High 45,266.10 2,806.11

5 Damongo Senior High 90,228.55 22,873.10 46,672.33

6 Ndewura Jakpa Senior High/Tech. 2,368.50 18,148.40 25,308.96

7 Yendi Senior High 81,135.98

8 Dagbon State Senior High 3,614.83

9 Walewale Senior High/Techn. 23,874.10 94,271.76

10 Gambaga Girls Senior High 10,845.00

11 Nalerigu Senior High 24,330.20 170,442.68

12 Wulugu Senior High 63,264.07

13 Nakpaduri Senior High/Tech. 2,201.42

14 Tatale Senior High 646.40

15 Zabzugu Senior High 41,854.72

16 Salaga Senior High 29,651.28 80,631.73 600.44

17 T.I. Ahmaddiya Senior High 12,181.00 46,324.32 321.00

18 Bole Senior High 104,624.00 65864.08

19 Tamale Islamic Senior High 8090.84 17,402.60 42,820.00

20 Vittin Senior High/Tech. 73724.23 1,638.00 3,001.34

21 Business Senior High – Tamale 322,655.79 34,359.60 123,587.15

22 Dabokpa Vocational Institute – Tamale 44,481.34 10,551.00

541,564.25 357,125.78 921,123.46 1,741.44

APPENDIX 'E6'

NO

TOTAL

INSTITUTIONS


NORTHERN REGION

APPENDIX 'E7'

GH¢ GH¢

1 Notre Dame Snr. High Sch. - 31,680.67

2 Sandema Snr. High/Tech. 15,764.50 108,508.25

3 O.L.L. Snr.High/Tech., Navr. - -

4 Navrongo Snr. High School 26,226.53 12,090.66

5 St. John Boscos Tr. Coll. Navr. 77,722.33 5,225.00

6 Awe Snr. High/Tech., Navr. 610.90 1,070.00

7 Bolga Snr. High. School 46,588.87 16,300.06

8 Bolga Girls Snr. High School - 14,752.50

9 Bongo Snr. High School 9,225.50 16,609.00

10 Gowrie Sec/Tech. Snr. 43,818.32 12,722.51

11 Zuarungu Snr. High/Tech. 2,500.00 91,200.07

12 Bawku Tech. Inst. - 111,835.89

13 Zebilla Snr High/Tech Sch. 14,199.70 46,287.00

14 St. John's Integr. Snr High/Tech - 9,335.00

236,656.65 477,616.61

UPPER EAST REGION


Total

OTHER

CREDITORS SUPPLIERS

Institution NO

APPENDIX 'E8'

No. Name of SchoolSUNDRY

CREDITORS

1 Wa Senior High School 73,914.54

2 Lassia tuolu Senior High School 20,679.85

3 Islamic Senior High School 32,010.00

4 Queen of Peace Senior High School 93.20

5 Daffiama Senior High School 27,487.49

6 Kanton Senior High School 3,869.81

7 Lawra Senior High School 475.00

8 Jirapa Senior High School 2,000.00

9 Nandom Senior High School 5,997.31

10 Ko Senior High School 1,723.00

11 Piina Senior High School 26,857.71

12 Nasirat Jahan Training College 79,344.52

13 Tumu Training College 49,400.30

14 Wa Senior High/Technical School 24.70

15 Eremon Senior High /Technical School 5,918.27

16 Kaleo Senior Hight/Technical School 210.00

17 Wa School for the Blind 8,412.07

338,417.77


UPPER WEST REGION

Total

SUPPLIERS

CREDITORS

STUDENTS

CREDITORS

OTHER

CREDITORS

GH¢ GH¢ GH¢

1 KETA BUSINESS SENIOR HIGH SCHOOL 4,929.08 - -

2 AKATSI COLLEGE OF EDUCATION 8,858.23 - 66,293.16

3 KETA SENIOR HIGH TECHNICAL SCHOOL 27,507.51 - 6,675.15

4 ST. KIZITO SENIOR HIGH TECHNICAL SCH. - - 482.57

5 THE THREE –KINGS SPECIAL SCHOOL - - -

6 SOGAKOFE SENIOR HIGH SCHOOL 17,064.49 - -

7 OLA SENIOR HIGH SCHOOL 64,612.00 53,893.38 17,197.20

8 MAWULI SENIOR HIGH SCHOOL 81,188.98 - -

9 BISHOP HERMAN COLLEGE 14,456.26 2,129.67 -

10 KPANDO SENIOR HIGH SCHOOL 16,185.48 764.66 427.54

11 NKONYA SENIOR HIGH SCHOOL 38,352.10 - -

12 ANFOEGA SENIOR HIGH SCHOOL 49,976.76 - 28,082.75

13 VAKPO SENIOR HIGH SCHOOL - - 8,400.00

14 KPANDO TECHNICAL INSTITUTE 90,746.19 3,732.83 3,698.92

15 VAKPO SENIOR HIGH TECHNICAL - 383.00 1,203.03

413,877.08 60,903.54 132,460.32

APPENDIX 'E9'

TOTAL

INSTITUTIONS NO

VOLTA REGION


STUDENT

CREDITORS OTHER CREDITORS

GH¢ GH¢

1 Ahantaman Senior High School 32,370.00

2 Archibishop Porter Girls Senior High School 4,711.07

3 Amenfiman Senior High School 46,722.37

4 Adiembra Senior High School 7,146.80

5 Asankrangwa Senior High School 45,360.00

6 Annor Adjaye Senior High School 15,071.00

7 St. Augustine Senior High School 2,886.00

8 Bonzo Kaku Senior High School

9 Dadieso Senior High School 10,009.90

10 Debiso Essam Senior High School

11 Fijai Senior High School

12 Fiaseman Senior High School 844.75 2,865.40

13 Half Assini Senior High School

14 Huni Valley Senior High School

15 St. John’s Senior High School 442.40 43,492.34

16 St. Mary’s Boys Senior High School 17,625.22

17 Mpohor Senior High School

18 Nkroful Agric Senior High School

19 Nsein Senior High School

20 Shama Senior High School

21 Sekondi Methodist Senior High School

22 Sekond College 9000.98

23 Sefwi Wiawso Senior High School

24 Sefwi Akontombra Senior High School 4,070.70 40,169.00

25 Sefwi Bekwai Senior High School 4,255.40 35,422.83

26 Tarkwa Senior High School 31,757.32

27 Takoradi Senior High School

28 Asankrangwa High/Technical School

29 Asawinso High/Technical School

30 Baidoo Bonso High/Technical School

31 Benso High/Technical School

32 Bibiani High/Technical School

33 Bompeh High/Technical School 81479.55

34 Brentu High/Technical School 1,872.00

35 Daboase High/Technical School 13,425.00

36 Diabene High/Technical School

37 Essiama High/Technical School

38 Ghana High/Technical School 17,753.15

39 Juaboso High/Technical School

40 Prestea High/Technical School 280.00 14,418.20

41 Sefwi Wiawso High/Technical School

42 Enchi College Of Education

43 Holy Child Training College 95,611.56

44 Sefwi Wiawso Training College 22,821.06

45 Kikam Technical Institute

46 Takoradi Technical Institute 131,193.62

47 Sekondi School For The Deaf, Inchaban

48 Sekondi Twin City Special School

36,647.38 696,430.24

APPENDIX 'E10'

INSTITUTIONS NO

TOTAL


WESTERN REGION

Documents

REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC …ghaudit.org/reports/pre_university.pdf · i Report of the Auditor-General on the public accounts of Ghana, Pre-University Educational