The Auditor-General has asked Asante Akyem North District to refund GH¢ 145,590.60 for goods and services without supporting them with relevant transaction documents and GH¢97,683.14 in misapplication and/or misappropriation of funds meant for development of the Assembly.
The directive followed a revelation that finance officer of Asante Akyem North District failed to demand relevant documents such as receipts, invoices, statement of claims, certificates of claims, memos etc before payments were made and under the circumstance, Auditor General could not authenticate the expenditure of GH¢145,590.60.
Auditor General also cited GH¢97,683.14 Payments not fully accounted for and the Coordinating Director and Finance Officer of the Assembly did not efficiently perform their oversight role of ensure that transactions were properly authenticated before approval and payments.
The 2019 Auditor General’s report on the Management and Utilisation of the District Assemblies’ Common Fund and other Statutory Funds for the financial year ending 31st December 2019, noted that these irregularities have become repetitive due to disregard and violations of relevant laws.
Auditor General recommended that the Coordinating Director and Finance Officer of the Asante Akyem North District should refund the total amount of GH¢243,273.74 to the Assembly.
As stipulated by Articles 187(2) and 253 of the 1992 Constitution of Ghana and Section 84 of the Public Financial Management Act, 2016 (Act 921), the AuditorGeneral has audited the management and utilisation of the District Assemblies’ Common Fund and other Statutory Funds of the 260 Metropolitan, Municipal and District Assemblies (MMDAs) for the period 1 January to 31 December 2019.