Coordinating Directors and Finance Officers of Both Nandom Municipal Assembly and Wa West District Assembly have been Penalized over some Financial Lapses executed in their line of Duty within Report of the Auditor General on the Management and Utilisation of the District Assemblies Common Fund and other Statutory Funds for the year ended 31 December 2022.

The Officers Involved are to Pay GH¢16,810.76 to the State from their personal Resources.

Failure to withhold Tax – GH¢16,810.76 Section 117 of Income Tax Act, 2015 (Act 896) states, “a withholding agent who fails to withhold tax in accordance with this division shall pay the tax that should have been withheld in the same manner and at the same time as that is withheld.”

The Auditor General noted that two Assemblies did not deduct withholding taxes totalling GH¢16,810.76 from a taxable amount of GH¢416,351.54. Details are provided below:

No cause was provided by management for this infraction. The lapse denied the State the needed revenue for development programmes.

The Auditor General recommended that, the Coordinating Directors and Finance Officers of the two Assemblies should pay their respective amounts into the Auditor-General recoveries Account number 1018331470015 from their personal resources and recover same from the payees.

Source: Upper West Media App