The Auditor-General in its latest 2020 report on the Public Accounts of Ghana has cited some Northern Region Pre-University Educational Institutions for various financial breaches.
The institutions which operated in the Northern Region during the 2020 financial year were 37 consisting; four Colleges of Education, 27 Senior High Schools (SHS), four Vocational/Technical Schools and two Special Schools.
“For the 2020 fiscal year, all 37 Institutions in the regions submitted their annual financial statements for validation representing 100 per cent compliance,” the report made available to the Ghana News Agency in Tema revealed.
The Report for the year ended December 31, 2020, showed that Savelugu SHS paid Benny Praise Ventures GH¢30,000.00 for the supply of 20,000 answer booklets, however, only 18,000 were supplied leaving 2,000 booklets valued at GH¢3,000.00 unaccounted.
The report recommended that the Headmaster must ensure that the number of booklets unaccounted for were duly supplied, failing which, the Headmaster and the Accountant should be held liable to refund the GH¢3,000.00.
At the Yendi SHS, the report said, management failed to ensure that officers retired a total amount of GH¢3,932.00 released for various activities, and therefore recommended that the amount be converted as salary advances to the defaulting officers and recovered accordingly.
The 2020 report said: “the management of E. P. College of Education in Bimbila failed to recover an outstanding advance of GH¢4,696.25 granted to 13 staff,” recommending that management instituted pragmatic measures including; deduction at source to recover the outstanding amount.
“We noted that management of two institutions failed to withhold remit tax of GH¢6,385.58 on payments to suppliers and service,” it stated and asked management of the affected institutions to personally pay the said amount to the Ghana Revenue Authority.
The Tolon SHS paid a total amount of GH¢16,923.75 to the Economic and Organised Crime Office (EOCO), Tamale, in respect of unpaid VAT and withholding taxes by the school instead of paying to the GRA,” the report averred.
It, therefore, recommended that management obtained evidence that the tax revenue had been duly transferred to the GRA or to retrieve the amount involved from EOCO and pay the same to GRA.
According to the report, management of the Pong-Tamale SHS procured various items totaling GH¢198,070.00 without an approved Procurement Plan, and requested that the Head and Procurement Officers be sanctioned in accordance with Section 51 of Act 941.
The Management of the Kunbungu SHS, the report said, made four unbudgeted procurements amounting to GH¢34,789.00, and thus, recommended that the practice be desisted by management and ensure strict compliance with the financial rules to avoid sanctions.
“A Mathematics Teacher of the E. P. Senior High School, Saboba, was paid unearned salary after vacating his post from August 1st, 2020 to October 14th, 2020” the report said.
It recommended that management of the school ensured the refund of the unearned salary for the stated period or in default, the Head should be held accountable to refund the amount to the State.