Citations

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

2021 Audit Report
Ayensuano

Inability to Account for Payments to Suppliers at Ayensuano District Assembly

In violation of Regulation 78 of the PFM Regulations, 2019 (L.I. 2378), it has been noted that, management of Ayensuano District Assembly could not account for GH¢37,755.00 out of GH¢37,755.00 paid to…
  • Financial Mismanagement
  • Finance
2021 Audit Report
Ayensuano

Non-Use of GIFMIS for Payments at Ayensuano District Assembly

It has been noted that Ayensuano District Assembly made 20 payments totalling GH¢48,252.00 for various activities without the use of GIFMIS contrary to the above provision.
Management attributed the…
  • Compliance Issues
  • Finance
2021 Audit Report
Ayensuano

Non-Remittance of Withheld Taxes at Ayensuano District Assembly

In contravention of the above provision, management of Ayesnuano District Assembly did not remit withheld taxes of GH¢2,045.00 to the Commissioner-General of Ghana Revenue Authority.
Non-remittance…
  • Compliance Issues
  • Finance
2022 Audit Report
Ayensuano

Lack of Supporting Documents for Payments at Ayensuano District Assembly

It has been noted to the contrary that Ayesuano District Assembly failed to attach the requisite expenditure documents, such as invoices, statement of claims and receipts to payment vouchers totalling…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Ayensuano

Failure to Account for Revenue at Ayensuano District Assembly

Contrary to Regulation 46 of the PFMR, 2019 (LI 2378), it has been noted that 13 revenue collectors of Ayesnuano District Assembly did not account for revenue amounting to GH¢9,428.00.
Failure of the…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Ayensuano

Uncollected Revenue from Defaulters at Ayensuano District Assembly

Contrary to Regulation 32 of the PFMR, 2019 (LI 2378), Ayesnuano District Assembly failed to collect revenue totalling GH¢53,750.00 from 8 defaulters.
This deprived the Assembly of funds to undertake…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Ayensuano

Non-Use of GIFMIS for Payments at Ayensuano District Assembly

Contrary to the above law, Ayensuano District Assembly failed to use GIFMIS to process 109 payments totalling GH¢499,377.19 between January and December 2022.
The lapse could result in distortions in…
  • Compliance Issues
  • Finance
2022 Audit Report
Ayensuano

Non-Presentation of GCR Booklets and Revenue Tickets for Audit by Revenue Collectors

Contrary to the above provision, it has been noted that 20 revenue collectors of five Assembly did not present 15 GCR booklets with no par value, and Market tolls and lorry park tickets valued at GH¢9…
  • Financial Mismanagement
  • Finance
2022 Audit Report
Ayensuano

Non-Compliance with Procurement Regulations at Ayensuano District Assembly

Contrary to the above law, Management of the Ayensuano District Assembly procured cleaning materials and inner tyre tubes totalling GH¢7,070.00 without obtaining at least three competitive alternative…
  • Compliance Issues
  • Procurement
2022 Audit Report
Ayensuano

Non-Remittance of Taxes by Ayensuano District Assembly

On the contrary, it was noted that Ayensuano District Assembly did not remit taxes of GH¢1,316.00 from payments of goods and services made to suppliers.
This could prevent the State from meeting her…
  • Compliance Issues
  • Finance