Sissala West Assembly Involved in Payroll Irregularity, Misappropriation of Gh₵10,700

DCE for Sissala West, Hon. Aisha Batong Hor

The Sissala West District Assembly Has been captured in the The Auditor Generals Report to have payed a former staff unearned salary of GhcGH¢1,370.96.

The Report Indicated that Miss Dery Nimbare Elizabeth an Environmental Health Assistant with staff ID 780137 resigned from the Assembly effective 1st April 2021. She was however paid unearned salary of GH¢1,370.96 for the month of April 2021.

The Development Occured when the Regional Minister, Dr. Hafiz Bin Salih was Acting as The District Chief Executive as a result of The Former DCE, Mr. Mr. Mohammed Bakor In September 2020.

The Coordinating Director has been Directed to Pursue and Recover the Amount Paid to the Former Environment Officer.

Statement from Auditor

Payroll Irregularity

Unearned Salaries – GH¢1,370.96
586. Regulation 88 of Public Financial Management Regulations, 2019 (L.I.
2378) which states that, except as otherwise provided under any enactment, the effective date of stoppage of salaries shall in the case of resignation and retirement, be the date of absence or the date specified in the relevant document, whichever is earlier.
587. We noted during our review of the Sissala West District Assembly’s
Validated Electronic Salary Payment Voucher (ESPV) that, Miss Dery Nimbare Elizabeth an Environmental Health Assistant with staff ID 780137 resigned from the Assembly effective 1st April 2021. She was however paid unearned salary of GH¢1,370.96 for the month of April 2021.
588. We recommended to the Coordinating Director to pursue the recovery of the amount of GH¢1,370.96.

The Sissala West District has Also be Directed to Account for Gh₵10,700.00

Charging Below Approved IGF Rates – GH¢10,720.00
577. Regulation 48 of the Public Financial Management Regulations, 2019 (L.I.
2378) requires that, a Principal Spending Officer responsible for collecting
various types of fees and charges shall review annually the administrative
efficiency of collection, the accuracy of past estimates and the relevance of rates,
fees and charges to current economic conditions and submit proposals through
the Minister to Parliament for approval.
578. The assembly through its Fee Fixing Resolution has approved fees for
various revenue items.
579. We however noted that eight revenue collectors of Sissala West District
Assembly at three revenue stations charged rates below the approved fees and
collected amounts (Maize, Charcoal and Cattle rates) totalling GH¢9,190.00
instead of GH¢19,910.00 resulting in under collection of GH¢10,720.00.
580. This infraction resulted in a loss of revenue of GH¢10,720.00 to the
Assembly.
581. We recommended to the District Coordinating Director and the Finance
Officer to ensure that all outstanding revenues are collected from the rate
payers. We further recommended to management to ensure that in future all
revenue collectors charge the fees as prescribed in the approved Fee Fixing Resolution.