Contrary to Section 52 of the Public Financial Management Act (PFMA) 2016, (Act 921), management of three Assemblies in the Upper West Region purchased various items from the District Assemblies Common Fund (DACF) and the Members of Parliament’s Common Fund (MPCF) valued at GHC 287,102 but failed to provide store receipt vouchers, records of usage as well as distribution list of beneficiaries.
This, in the opinion of the Auditor-General Johnson Akuamoah Aseidu, in his Report on the Management and Utilisation of the District Assemblies Common Fund (Dacf) and Other Statutory Funds for the Year Ended 31 December 2020 is unjustified as it cannot be truly ascertained whether the said purchases were made or not. The Wa East District along with the Wa and Lawra Municipal Assemblies were named in the report for breaching the PFMA.
According to the report, the Wa Municipal Assembly spent 81,400 GHC on 38 motorbikes, bicycles and tricycles while the Lawra Municipal Assembly spent 70,332 GHC on assorted COVID-19 items. The Wa East District Assembly on the other hand 135,370 GHC on sugar, weedicides and outer covers but failed to provide store receipt vouchers, records of usage as well as distribution list of beneficiaries.
The Auditor-General has recommended a “refund of the GHC287,102 from the Coordinating Directors and the Finance Officers of the three Assemblies”.
50 thousand Ghana-cedis meant for the management of COVID-19 in the Municipality cannot be traced. This was contained in the Auditor–General’s Report on the Management and Utilisation of the District Assemblies Common Fund (Dacf) and Other Statutory Funds for the Year Ended 31 December 2020.
“Contrary to Regulation 78 of the Public Financial Management Regulations, 2019 (L.I. 2378), we noted that management of Wa Municipal Assembly failed to account for funds meant for Covid-19 amounting to GHC 50,000.00, as no evidence was provided to support the disbursement and accountability of the fund. The risk is that the funds could be misappropriated and not used for the intended,” the statement said.