Contrary to “regulation 78 of the Public Financial Management Regulations, 2019 (L.I.2378) [which] states that, a Principal Spending Officer of a covered entity is personally responsible for ensuring in respect of each payment of that covered entity, that evidence of services received, certificates for work done and any other supporting documents exists”, Azeem Namoo Senior High Technical School has been unable to support the payment of over Ghc37,000.
This is according to Report of the Auditor-General on the Public Accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2021.
Portions of the report read, “we noted during our review of payment vouchers that the management of Azeem-Namoo Senior High Technical School paid an amount of GH¢37,882.51 on 24 separate payment vouchers to service providers. We further observed that the payments were not supported with the relevant documents such as receipts, signed beneficiary list and activity reports to authenticate the transactions. The table below provides the details.”
According to the report, in the absence of the supporting documents, “we could not confirm the genuineness of the transactions and whether the payments were made in the
interest of the school. We recommended that the sum of GH¢37,882.51 should be recovered from the Principal and the Accountant.”