Citations

Information on individual audit citations, including the nature of each infraction, the responsible department, and the recommended actions for resolution

2019 Audit Report
Nkoranza South

Lack of Supporting Documentation for Payments at Nkoranza South Municipal Assembly

Management of Nkoranza South Municiple Assembly failed to support 15 payment vouchers with a total face value of GH¢10,280.20 with relevant supporting documents such as receipts, invoices, statement o…
  • Financial Mismanagement
  • Finance
2019 Audit Report
Nkoranza South

Uncollected Property Rates Revenue at Nkoranza South Municipal Assembly

Management of Nkoranza South Municipal Assembly failed to collect property rates revenue amounting to GH¢22,563.00 from 119 property owners and telecommunication mast operator, with some dating as far…
  • Financial Mismanagement
  • Finance
2019 Audit Report
Nkoranza South

Payment of Unearned Salaries at Nkoranza South Municipal Assembly

It was noted that, Nkroranza South Municipal Assembly paid unearned salaries totalling GH¢5,590.20 to a retired staff.
It was attributed the lapse to the failure of management of the Assembly to noti…
  • Financial Mismanagement
  • Human Resources
2019 Audit Report
Nkoranza South

Lack of Formal Contract for Revenue Collection with Fairlift Company Limited at Nkoranza South Municipal Assembly

The review of procurement records disclosed that the management of Nkoranza South Municipal Assembly outsourced the collection of revenue from Tigo, Vodafone Ghana, Airtel, MTN, ACT Towers Ghana limit…
  • Compliance Issues
  • Procurement
2022 Audit Report
Nkoranza South

Discrepancy Between Salaries and Revenue Collected at Nkoranza South Municipal Assembly

Analysis of revenue collection of Nkoranza South Municipal Assembly revealed abysmal performance of 20 revenue collectors. Total annual salaries paid them was GH¢248,829.21 as against annual revenue c…
  • Financial Mismanagement
  • Finance
2019 Audit Report
Ayensuano

Non-Presentation of GCRs and Tickets for Audit at Ayensuano District Assembly

Contrary to the above Regulations 38 Revenue collectors of Ayensuano district Assembly failed to account for or present 95 GCRs with no par value and 28 tickets valued at GH¢36,200.00 collected betwee…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Discrepancy Between Salaries and Revenue Collected at Ayensuano District Assembly

It was however noted that 6 collectors of Ayensuano District Assembly were paid salaries totalling GH¢121,432.10 as against revenue collection of GH¢57,045.00 representing 47 percent of their salaries…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Non-Presentation of GCR Booklets and Revenue Tickets at Ayensuano District Assembly

It has been noted that 41 revenue collectors of Ayensuano District Assembly did not present 50 GCR booklets with no par value, and Market tolls and Lorry Park tickets valued GH¢2,7800.00 for audit.
T…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Failure to Account for Collected Revenue at Ayensuano District Assembly

It has been noted on the contrary that 6 revenue collectors of Ayensuano District Assembly did not account for the total revenue of GH¢3,602.00 collected.
This resulted in loss of revenue to the Asse…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Uncollected Revenue from Defaulters at Ayensuano District Assembly

Contrary to Regulation 46 of the PFM Regulations, 2019 (L.I. 2378), management of Ayensuano District Assembly did not collect revenue totalling GH¢3,602.00 from 6 defaulters in respect of Property rat…
  • Financial Mismanagement
  • Finance