Auditor-General Report: GH¢816.720.71 nurses hostel not pre-audited

The Auditor-General has stated that the payment of GH¢816,720.71 for the construction of nursing training hostel, teachers quarters and a 3-unit classroom block at Bibiani Anhwiaso Bekwai Municipal Assembly in the Ashanti Region was never pre-audited.

This was contained in the Performance Audit Report of the Auditor-General on Capital Projects Funded through District Development Facility (DDF) in 30 metropolitan, municipal and district assemblies in Ghana from 2008-2018.

The report, which painted a gloomy picture of blatant disregard to laid-down procedures in state institutions, particularly with regard to payment for execution of projects, said internal auditors were sometimes made to stamp and backdate payment vouchers after payments had already been effected.

 In some instances, the report noted that the requirement to pre-audit was ignored before payments are made.

“In the course of the audit, we observed that internal audit processes at the district level are disregarded thereby making them weak and undermining the control mechanism. Internal auditors are either by-passed or made to validate payment certificates without verifying the work done.”

It said even for some of the best scenarios for example, in the Asante Akyem North District Assembly, four out of fourteen payments were not audited while at the Kumasi Metropolitan Assembly five out of eleven of the payment vouchers were not audited before payments were made.         

The report said it found out that payments made against work done on site, were made for non-executed works resulting in overpayments.

For example, it said the pavement work at the taxi station of Ho barracks was paid in full when only 50 per cent of the work was done.

 In some instance, items that were specified for installation were omitted yet payments were made like the U drain around the Bibiani Police headquarters, which was not done yet paid in full.

 In Prestea Huni Valley, the report said that the specified depth of the borehole at Gordon Community was 35 to 45 metres for a mechanised pump. Upon completion of the drilling, an AFRIDEV hand pump recommended for a depth of 16.6 to 30 metres was installed and therefore was not deep enough to pump out water from below 35meters when it was completed and handed over.

The contractor was paid in full for a mechanised borehole when he provided a manual hand pump borehole and the community had no water.

“We observed that MMDAs make payment for no work done due to insufficient
due diligence and familiarisation. In the individual reports, we have recommended for disallowance and surcharge of the individuals concerned.”


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