Three Senior High Schools in the Upper West Region have been spotted in some cash irregularities in the Auditor’s 2021 Report released.
In the Report of the Auditor-General on the Public Accounts of Ghana, Pre-University Educational Institutions for the financial year ended 31 December 2021 , the Auditor Detailed that the management of four schools made payments for goods and services totalling GH¢201,333.89 on 35 separate payment vouchers without supporting the payments with the relevant documents such as memos, official receipts, invoices and waybills to authenticate the transactions.
The List of Schools and Details are recorded below:
Auditor Generals Recommendation
476. 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.
477. We recommended that the sum of GH¢201,333.89 should be recovered from the headmasters and the accountants. We further urged management to exercise effective control over records management in the schools.
Submission of financial statements
The books of accounts were satisfactorily kept, and year-end financial statements prepared, except that textbooks, school uniforms and foodstuffs supplied to the schools under the Free Senior High School Programme, which did not contain prices and stocks figures were therefore understated in the financial statements by the respective schools.
During the year under review, all 40 Pre-University Educational Institutions in the Region submitted their annual financial Statements by the 28 February 2022 for validation.