The Auditor-General has recommended that without any supporting documents a total amount of GH¢17,467.70 be recovered from the District Coordinating Director and District Finance Officer of the Bolgatanga East District Assembly.
This is because the Assembly failed to substantiate 15 payments for goods and services totalling GH¢17,467.70 with payees’ receipts, invoices and other expenditure documents.
It was contained in the Auditor-General’s report on the accounts of district assemblies for the financial year ended 31 December, 2021.
“This could result in the misappropriation of funds and denying the Assembly of the needed funds to carry out its planned activities and programs.”
The Assembly’s action is contrary to Regulation 78 of the Public Financial Management Regulations (PFMR), 2019 (L.I. 2378).
“Regulation 78 of the PFMR, 2019 (L.I.2378) provides among others that, a Principal Spending Officer of a covered entity is personally responsible for ensuring in respect of each payment of the covered entity, the validity, accuracy, and legality of the claim for the payment and that evidence of services received, certificates for work done and any other supporting document exists.”
Source: A1radioonline.com|101.1MHz|Osuman Kaapore Tahiru|Ghana