PUBLIC ACCOUNTS OF GHANA - PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS

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1 REPUBLIC OF GHANA REPORT of the AUDITOR GENERAL on the PUBLIC ACCOUNTS OF GHANA - PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS FOR THE YEAR ENDED 31 DECEMBER 2012 Our Vision To be one of the leading Supreme Audit Institutions in the world, delivering professional, excellent, and cost effective auditing

2 REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS FOR THE YEAR ENDED 31 DECEMBER 2012 TABLE OF CONTENTS Para Page(s) Introduction PART I Summary of significant findings and recommendations Audit opinion PART II Summary of findings and recommendations by Ministries No. Department PART III Details of findings & Recommendations Ministry of Health Para Page(s) 1. Ghana College of Physicians & Surgeons Nurses & Midwives Council National Health Insurance Authority (NHIA) Ghana Aids Commission Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Institutions for the year ended 31 December 2012

3 Ministry of Chieftaincy & Culture 5. Kwame Nkrumah Memorial Park National Theatre of Ghana Ghana Dance Ensemble W.E. Dubois Centre Abibigromma Theatre Company National Commission on Culture Ministry of Education 11. University of Ghana UoG School of Pharmacy UoG School of Public Health UoG Medical School UoG Central Administration UoG School of Allied Health Sciences UoG School of Nursing UoG Dental School Noguchi Memoral Inst. for Med. Research Kwame Nkrumah Univ. of Sc. & Techno GIMPA GIMPA Executive Conf. Centre (GECC) Accra Polytechnic National Service Secretariat National Accreditation Board University of Education Winneba Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Institutions for the year ended 31 December 2012

4 Ministry of Lands, Forestry & Mines 27. Office of the Administrator of Stool Lands Land Registration Div. of the Lands Comm Public & Vested Lands Mgt. Div. of Lands Commission Ministry of Justice 30. Law Reform Commission CHRAJ Ministry of Interior 32. National Disaster Management Orgn Ministry of Communication 33. Postal & Courier Services Reg. Comm Ministry of Energy & Petroleum 34. Ghana National Petroleum Corporation Energy Commission National Petroleum Authority Ghana Grid Company Ltd Takoradi Area Office Kumasi Area Office Bulk Oil Storage Transp. Co. Ltd (BOST) Unified Petroleum Prime Fund Energy Commission Energy Fund Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Institutions for the year ended 31 December 2012

5 Ministry of Finance & Economic Planning 43. Rural & Agricultural Finance Programme Venture Capital Trust Fund Ghana Cocoa Board Students Loan Trust Fund Public Procurement Authority National Insurance Commission Bank of Ghana Ministry of Information 50. Graphic Packaging Limited Ghana Broadcasting Corporation Graphic Communication Group Ltd National Film & Television Inst New Times Corporation Ministry of Water Resources Works & Housing 55. Tema Development Corporation Water Resources Commission State Housing Company Limited Ministry of Trade & Industries 58. Ghana Standards Board Ghana Heavy Equipment Limited Ghana Supply Company Limited Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Institutions for the year ended 31 December 2012

6 Ministry of Roads & Highways 61. Ghana Highway Authority Ministry of Local Govt. & Rural Devt. 62. Northern Regional Poverty Reduc. Prog Inst. of Local Govt. Studies Ministry of Transport 64. Ghana Airports Company Limited Ghana Maritime Authority Ministry of Food & Agriculture 66. Small Farms Irrigation Project Ministry of Environment, Sc. & Technology 67. Soil Research Inst. (CSIR) Science & Tech. Policy Res. Inst. (CSIR) Environmental Protection Agency Inst. of Industrial Research (IIR)- Council for Science & Indus. Research Environmental Protection Agency - National Environmental Fund (NEP) Forestry Research Inst. of Ghana Animal Research Institute Crops Research Institute Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Institutions for the year ended 31 December 2012

7 Other Agencies 75. National Pensions Regulatory Auth National Devt. Planning Commission Internal Audit Agency Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Institutions for the year ended 31 December 2012

8 Contributors Ernst & Young Kwame Asante & Associates Osei Kwabena & Associates Asamoah Bonsu & Co. State Enterprises Audit Corporation Kuffour & Associates Egala, Atitso & Associates Deloitte & Touche Opoku Andoh & Co. James Quagraine & Co. Pannel Kerr Forster MGI Labban Hyde ADDS Consult John Kay & Co. Johnson Arkaah & Co Sammy Tsahey & Associates Morrison & Associates Baker Tilly Andah & Andah VT Consult Odoro, Nyarko & Associates Benning, Anang & Partners Akus Consult Baah & Associates Boating Offei & Co Robert Azu & Partners Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Institutions for the year ended 31 December 2012

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10 TRANSMITTAL LETTER Ref. No. AG.01/109/Vol.2/62 Office of the Auditor-General Ministries Block O P. O. Box MB 96 Accra Tel.: (0302) Fax: (0302) / (0302) September 2013 Dear Mr. Speaker, REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS FOR THE PERIOD ENDED 31 DECEMBER 2012 In accordance with Article 187(5) of the 1992 Constitution of the Republic of Ghana, I have the privilege to submit my annual report on the Public Accounts of Ghana- Public Boards and Corporations to you, to be tabled in the House. 2. The report is in three parts: Part I provides overall summary of significant findings and recommendations. Part II gives summary of findings and recommendations according to each Sector Ministry, while Part III provides details of my findings. 3. Mr. Speaker, as part of the structures in place to promote good governance, encouraging proper and prudent stewardship of the public purse by Public Boards, Corporations and other statutory institutions continues to be my priority. Promoting accountability, efficient and effective use of the tax payers money remain my objective and it is my hope that a time will soon come when all public servants will spend resources with the same care exhibited in spending their own Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Institutions for the year ended 31 December 2012

11 income. In this regard, the greatest professional satisfaction for me is not only the disclosure of errors, waste and losses, but also the willingness to correct unsatisfactory situations. 4. Mr. Speaker, I look forward to serving Parliament by conducting independent and high quality audits on all the statutory accounts. If my office is to play this vital role effectively as expected, it must be provided with resources to do the job at the right time. To this end, I once again wish to renew my appeal for the support of Parliament in creating an enabling environment for the Audit Service to achieve its mission and vision. Acknowledgement 5. I am grateful to the contracted audit firms and my staff for the execution of the annual audit programme. 6. I also acknowledge the co-operation and support of Chief Executives and Chief Finan2ce Officers in the course of the audits. 7. Finally, I would like to thank the Public Accounts Committee for their contributions to good governance and prudent stewardship by reviewing my reports and reinforcing recommendations to the Public Boards and Corporations for better financial management. Yours faithfully, THE RT. HON. SPEAKER OFFICE OF PARLIAMENT PARLIAMENT HOUSE ACCRA AUDITOR-GENERAL Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations and Other Statutory Agencies for the year ended 31 December 2012

12 REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA PUBLIC BOARDS, CORPORATIONS AND OTHER STATUTORY INSTITUTIONS FOR THE YEAR ENDED 31 DECEMBER 2012 Introduction The audit of the accounts of Public Boards, Corporations and other statutory Institutions for the period ended 31 December 2012 has been conducted in accordance with Article 187(2) of the 1992 Constitution of the Republic of Ghana. 2. The objective of the audit is to express an opinion on the accounts submitted to me by each Public Board, Corporation and other statutory Institutions after examination. 3. I also evaluated the adequacy of the system of internal controls, compliance with relevant legislations, stated accounting policies and applicable financial rules and regulations of these organizations. 4. Matters raised in this report are among those which came to my notice during the period ended 31 December The observations and recommendations arising out of the audits were discussed with managements of the affected Institutions and comments received, where appropriate, have been incorporated in this report. The report is in three parts: Part I provides a summary of the significant audit findings and recommendations; Part II provides the significant findings and recommendations according to Sector Ministries; and Part III deals with the details of findings and recommendations Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and 1 Other Statutory Institutions for the period ended 31 December 2012

13 PART I SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS 5. Presented in Table 1 is the financial impact of the irregularities with Table 2 showing the irregularities according to Sector Ministries. Table 1: Summary of financial irregularities for the period ended 31 December N o Type of Irregularities % Amount Amount US$ Total Amount 1 Outstanding ,696,447, , ,696,453, Debtors/ Loans/ Recoverable charges 2 Cash Irregularities ,953, , ,346, Payroll - 251, , Irregularities 4 Procurement ,492, ,492, Irregularities 5 Tax Irregularities 0.1 1,072, ,072, Stores - 629, , Irregularities 7 Contract ,497, ,000, ,942, Irregularities Total 100 1,924,344, ,748, ,019,188, Table 1 shows that the irregularities in monetary terms totaled 2,019,188, which include US$50,748, that was converted into cedi at the prevailing exchange rate of to the US$1 as at 31 December My comments on the irregularities are provided in the succeeding paragraphs. 2 Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and Other Statutory Institutions for the period ended 31 December 2012

14 Table 2: Summary of Financial Irregularities according to Sector Ministries Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and 3 Other Statutory Institutions for the period ended 31 December Outstanding Debtors/Loan Recoverable charges Cash Irregularities Payroll Irregularit ies Procurement Irregularities Tax Irregularities Stores Irregulariti es Contract Irregularities Sector Ministries S$ US$ US$ U US$ Min of Health 298,616, ,894, , , , , Min of Chieftaincy , , , , , & Culture Min of Education 529, , ,468, , ,776, , , , Min of Land, , , , Forestry & Mines Min of Justice , , , , Min of Interior Min of , Communications Min of Energy 2,156, , Min of Finance & 1,392,102, ,022, , , ,000, ,000, Econ. Planning Min of Information 1,820, , , , Min of Water Resources Works & Housing ,574, Min of Trade & Industries Min of Roads & Highways Min of Local Govt & Rural Dev. 1,213, , , , Min of Food & - - 2, Agriculture Min of Env. Science 2, & Technology Other Agencies , , , Total 1,696,447, , ,953, , , ,492, ,072, , ,497, ,000,000.00

15 Outstanding debts/loans/recoverable charges 1,696,453, These irregularities represent trade debtors, staff debtors and outstanding loans. Absence of debt collection policy or credit controller to retrieve the debt and managements apathy towards loan recovery contributed significantly to the anomalies. Also improper maintenance of records on debtors, absence of debtors aging analysis, no documentation on loan agreements stipulating the terms and conditions, failure to ensure that loans are repaid and managements non compliance with rules and regulations accounted for these irregularities. 8. I recommend that management of Public Boards, Corporations and other statutory Institutions should strictly adhere to rules and regulations pertaining to debts. They should put in place proper policy on granting of loans and should ensure that adequate measures are put in place to ensure repayment of loans on due dates to avoid or mitigate the occurrence of bad debts. Cash irregularities 116,346, Cash irregularities comprise misapplication of funds, over estimation of funds needed, outstanding imprest, payments not authenticated and cash shortages. These occurred as a result of poor supervision, lack of control, management s failure to review approved budgets and failure of paying officers to demand receipts for payments made. They also arose as a result of accountants failure to properly file and keep records, management s failure to ensure the security and safety of vital documents, non monitoring of customers payment schedules non maintenance of returned cheques register and the lax of management in ensuring that accountants adhere to the stipulation of the Financial Administration Act and other relevant regulations coupled with poor accounting system. 10. I therefore urge management of Public Boards, Corporations and other statutory Institutions to strengthen supervisory controls over Accountants and ensure they adhere to the stipulations of the 4 Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and Other Statutory Institutions for the period ended 31 December 2012

16 Financial Administration Act and other relevant regulations. I also recommend authentication of all payment vouchers, review of approved budgets and prompt retirements of imprest. Payroll irregularities 251, These lapses were caused by failure of management to exercise due diligence and failure of officers in charge of payroll to review payment vouchers to ensure that salaries were paid to only those who were entitled. 12. They were also caused by management s failure to notify bankers to stop payments of unearned salaries. They mostly comprise payments of unearned salaries to separated staff, non-payment to chest of unearned salaries and payment to staff members who were not entitled to receive those salaries. 13. I advise management of the affected institutions to promptly notify bankers of separated staff to withhold and pay to chest all unearned salaries. I also recommend that officers in charge of payroll should exercise due care in the discharge of their duties. Procurement irregularities 50,492, These irregularities occurred as a result of management procuring goods and services without recourse to procurement committees of the various institutions and going contrary to the provision of the procurement Act. 15. I once again recommend that management of the respective institutions should transact procurement dealings strictly in accordance with the provisions of the Public Procurement Act, 2003 (Act 663). Tax irregularities 1,072, Tax irregularities relates to misapplication of tax revenue, failure to pay statutory deductions on due dates as required by law and non- adherence to provisions in the tax laws. They also relate to transacting of business with non VAT registered persons. Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and 5 Other Statutory Institutions for the period ended 31 December

17 17. I recommend that Finance Officers should strictly adhere to the tax laws to ensure that all tax revenue are promptly collected and paid to the responsible revenue agencies. Stores irregularities 629, These irregularities include, non documentation of store items and fuel not accounted for, resulting from absence of store ledgers, lack of awareness of officers assigned to store duties, inadequate supervision, deficient and improvised log books and managements failure to procure records. 19. I recommend the strengthening of controls over store items, improved supervision and procurement of store ledgers. I also recommend the training of officers assigned to store duties and the strict adherence to the store regulations and Financial Administration Regulations. Contract irregularities - 153,942, These mainly relate to non-performance of contract, variations of conditions of contract without following procedures, nonspecification of mode of payments and the failure to deliver in contract agreements and ineffective control over contracts. 21. I therefore urge management to strengthen controls over contracts and comply with tendering procedures. I also recommend that responsible officials for the overpayment of contract sum be surcharged with the difference. AUDIT OPINION 22. Most of the financial statements submitted for validation were prepared under generally accepted accounting principles and my office was satisfied in all material respects that the 96 audited financial statements complied with the Ghana Accounting standards and relevant legislation. In my opinion they presented a true and fair view of the financial position and performance of the organizations. 6 Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and Other Statutory Institutions for the period ended 31 December 2012

18 Accounts submission 23. In the year 2012, two out of a total of 74 Public Boards and Corporations audited, failed to submit their financial statements at the time of writing this report. As such I am unable to report on the current status of the two defaulting organizations to provide accountability assurance to Parliament. 24. The failure by organizations to prepare financial statements stifles effective planning and decision making by stakeholders. 25. Once again, we noted that, the lack of accounting knowledge by some accounting officers, staff constrains, apathy of some Chief Executives and the failure of some governing Boards of these organisations to ensure the preparation of the accounts caused delays in the submission of financial statements or their non-submission. 26. There is still the need for organizations to improve upon their processes for preparing their financial statements and annual reports and pay more attention to compliance with the submission deadline of 31 March each year. 27. As stated in my previous reports, to enhance accountability and timely stewardship of public funds, I recommend that Sector Ministers as a matter of urgency should take remedial measures to ensure that Public Boards, Corporations and Statutory Institutions: Fill the position of Heads of Accounts Units, with personnel with the requisite skill and experience; Install computerized accounting software to accelerate the production of financial statements for audit; resource their accounts departments to enable them clear the back log of outstanding accounts and submit them for audit by 31 December 2012; Ensure that governing Boards are responsive to their role; Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and 7 Other Statutory Institutions for the period ended 31 December

19 Sanction any Chief Executive who fails to prepare and submit for audit the organization s financial statements by the 31 March deadline; and Sanction any official whose inaction resulted in these and future irregularities to serve as a deterrent to others. Conclusion 28. The operational result and financial positions of the Public Boards, Corporations and other Statutory Institutions during the year under review, could have been healthier if there had been effective supervision of schedule officers. I reiterate my advice to management to strengthen their Internal Audit Units to support and ensure sound financial practice in accordance with the Internal Audit Agency Act 2003, (Act 658). I also recommend that management should institute or strengthen the Audit Report Implementations Committees within the organizations in accordance with Section 30 of the Audit Service Act 2000 (Act 584) to ensure that recommendations made in this report are duly implemented. 8 Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and Other Statutory Institutions for the period ended 31 December 2012

20 PART II SUMMARY OF FINDINGS AND RECOMMENDATIONS BY MINISTRIES MINISTRY OF HEALTH GHANA COLLEGE OF PHYSICIANS AND SURGEONS 29. We noted differences between figures in the draft financial statements and the underlying records of the College. Expenditure figures in the financial statement did not match actual expenditure recorded in the cash book, hence making the statements misleading. We referred the financial statements to the Accounts Officer to effect the necessary corrections and re-submit them for validation, which has not been done. 30. Eleven payment vouchers amounting to 10, were not presented for audit. We recommended that, the head of accounts produces the payment vouchers for our examination or consider the payments disallowed and the total amount refunded to the College s account. Management should also improve upon the filing and custody of records. 31. Payments valued at 4, were without official receipts from suppliers of goods and services for authentication. We recommended that the Accountant should obtain the official receipts from the organizations involved and our office notified for verification. Failure of which the Accountant should be surcharged with the amount involved. 32. The Hospitality Section of the College made payments outside Ghana amounting to 141, without approval of the Controller and Accountant General and prior approval of the Minister. We recommended that management comply with the tenets of the regulation and should in future seek the approval of the Controller and Accountant General and the Minister before foreign payments are made. Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and 9 Other Statutory Institutions for the period ended 31 December

21 33. Management withheld taxes totalling 16, in contravention of Section 87(1) Part X of the Internal Revenue Act We recommended to management to remit the amount involved without further delay. 34. Various items worth 20, purchased during the period under review did not pass through store records. To avert diversion and other stores irregularities, we recommended that all future purchases should be routed through stores to provide an effective audit trail thereby ensuring accountability. 35. An unearned salary and allowance of 5, was paid to Freda Ocansey for the period of July and August 2011, after she had resigned on 20 June 2011 due to management s failure to ensure the stoppage of her salary. We recommended that the amount of 5, be retrieved from Freda Ocansey and the Administrative Manager sanctioned for his inaction. 36. An amount of 57, was paid as salary arrears to Benjamin O. Andoh who was dismissed and later re-instated from the non tax revenue without approval from the Ministry of Finance. We recommended that the amount of 57, should be recovered into the College s account through the Controller and Account General s Department since the expenditure was salary related. 37. No environmental permit was obtained before operating the hospitality section which led to the payment of an unbudgeted penalty fees of 1, to the Environmental Protection Agency. We recommended that in future the appropriate authorities should be consulted before setting up any business. 38. Though the College had an Audit Report Implementation Committee (ARIC) as required by Section 30 of the Audit Service Act 2000 (Act 584), most of the recommendations made in the previous audit report were not implemented because the committee was not responsive to its role. We recommended that management should ensure that the ARIC performs its function as required by law. 10 Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and Other Statutory Institutions for the period ended 31 December 2012

22 NURSES AND MIDWIVES COUNCIL 39. An amount of 2,000,000 released in July 2011 for the completion of the suspended Office complex has been invested in Treasury Bills instead of continuing with the project. We recommended that management should apply laid down procedures and abrogate the contract for non-performance and re-package the remaining works for tendering and award to a competent contractor. 40. The Council paid an amount of 31, to M/S Western Automobile Center Ltd. in August 2009 for the supply of one Nissan Urvan bus. As at the time of writing, the Company was yet to supply the vehicle. The Council risks losing this money if not pursued. We recommended that strenuous effort should be made to recover the amount from the company. 41. The Council failed to remit Pay-As-You-Earn (PAYE) and Social Security deductions of 9, made from contract (temporal) employees salaries for the period under review to the appropriate authorities. Additionally, an amount of 17, of the statutory deductions which had accumulated over the years were yet to be paid. The practice deprived the state of accrued tax revenue and the employees were also denied the right of saving towards their pension. We recommended that the accumulated statutory deductions totalling 26, should be remitted to the appropriate authorities immediately to avoid penalties and employees losses. NATIONAL HEALTH INSURANCE AUTHORITY 42. Levies collected by the Value Added Tax (VAT) service and Social Security and National Insurance Trust (SSNIT) on behalf of NHIA Scheme were not ceded to the Authority on time. As a result CAGD owed a total amount of 113,065,642 and 185,543, for 2008 and 2009 respectively and could adversely impact on the smooth running of the Authority s operations. We recommended that management should consistently monitor the remittances from the Revenue Agencies as well as the CAGD to Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and 11 Other Statutory Institutions for the period ended 31 December

23 ensure that revenue accruing to the Health Insurance Fund are remitted to the NHIA as and when they are due in accordance with the provisions of Act Management failed to withhold the required 5% tax on payments made for works and services totalling 146,503 resulting in a loss of tax revenue of 7,325 accruing to the state. We recommended that management should adhere to Section 88(1) of Act 592 which requires withholding tax agencies to be held liable and pay to the Commissioner any withheld tax and advised future compliance with Section 84(2) of Act 592 for the avoidance of penalties. 44. Some receipts obtained totalling 131,409 in 2008 and 2009 from Samatra Hospital, a service provider for claim payment to them had a different name as Samatra Hospital staff Welfare Association rather than Samatra Hospital. We recommended that internal control in cash management be strengthened. Also, management is advised to take the appropriate legal actions against the officials involved in this act to retrieve the misappropriated funds. 45. A total amount of 56,418 was disbursed to various facilities without the approval of the Board or District Co-ordinator. We recommended that management should ensure that appropriate levels of authorization and approval are sought before payments are effected. 46. We observed a difference of 1,166,183 between revenue reported by the Denu Scheme as transfer from Head office and the amount reported by the Head office as transfers to the scheme. We recommended that these differences should be investigated and the required remedial action taken. 47. We did not sight Gambaga Mutual Health Insurance Scheme receipts of an amount totalling 70,295 being payment made to some service providers in To prevent disputes which might 12 Report of the Auditor-General on the Public Accounts of Ghana Public Boards, Corporations, and Other Statutory Institutions for the period ended 31 December 2012

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