The cash embezzlement occurred at four institutions during the year 2014 which involved unauthorized insertions on cheques to withdraw cash from School accounts, manipulation of official receipts to conceal fees collected and outright dissipation of cash withdrawals, according to the auditor general's report released in 2016.
The cash embezzlement occurred at four institutions during the year 2014 which involved unauthorized insertions on cheques to withdraw cash from school accounts, manipulation of official receipts to conceal fees collected and outright dissipation of cash withdrawals, according to the auditor general's report released in 2016.
The Schools are Presby Senior High School, Obrachire Senior High Technical School, St. Charles Minor Seminary and Karaga Senior High School.
How the fraud occurred
A former National Service personnel of Presby Senior High School, Kraboa-Coaltar, Andrews Larbi Amoah, embezzled GH¢56,155.23 of WASSCE exam and school fees collected through concealment of official receipts books and the use of fictitious receipts books and has absconded, the report said.
The accountant of Obrachire Senior High Technical School falsified payment records by insertions on 11 cheques endorsed by the headmaster and succeeded in illegally withdrawing GH¢17,000.00 from the school’s account.
Management of St Charles Minor Seminary, Tamale and Karaga Senior High School disbursed GH¢29,179.60 from school revenue without first lodging the amount to their banks.
Unaccounted payments occurred in some 85 institutions totaling GH¢3,458,809.60 without supporting the disbursements with documentations such as purchase orders, invoices, waybills and in some cases payment vouchers to justify the transactions, neither did they provide records to confirm delivery of the items to their store, the report said.
Regional breakdown of cash irregularities
Ten schools were accused of paying a total amount of GH¢289,558.39 to suppliers and service providers without supporting documents contrary to Section 17, Part VI of the Financial and Accounting Instructions (FAI) for schools and educational units that, invoices, receipts and other relevant supporting documents should be attached to payment vouchers.
Below are the schools
In Brong Ahafo region, the report accused a former Headmistress of Tuobodom SHS approved for the withdrawal of GH¢5,087.00 from the School’s bank account but failed to provide any record to show what the money was used for.
At Menji Senior High School, an Accountant (GH¢1,764.00) and Assistant Accounts Officer (GH¢900.00) collected fees totaling GH¢2,664.00 from students but failed to lodge the amounts into the School’s bank account
The following schools were accused of paying monies without supporting documents.
In the Central region, the report could not confirm the authenticity of payments totaling GH¢781,069.02 made by nine institutions due to the lack of the necessary supporting documents to substantiate the payments as required by Regulation 39(2c) of FAR 2004 (LI 1802) and Sections 10 and 16 of the Financial Report of the Auditor–General on the Public Accounts of Ghana, Pre-University Educational Institutions.
The institutions are listed below:
In the Eastern region, 23 schools were accused of unsubstantiated payments amounting to GH¢838,586.07.
Payments without works orders and performance certificates amounted to GH¢120,609.45. The schools are:
The report could not confirm the authenticity of payments totaling GH¢441,250.78 made by eight schools in the Greater Accra region as management of the institutions were unable to provide the supporting expenditure documents such as receipts, invoices etc.
Below is the breakdown:
Management of eight Educational Institutions paid a total amount of GH¢212,955.21 for repairs on official vehicles and equipment.
The transactions were not accompanied by works orders and completion certificates to attest to the works done in contravention of Section 16(1a) of the Financial Administration Act 2003, according to the report.
In the Northern region, the report said:
Twenty-four employees of EP College of Education, Bimbilla and Salaga SHS who were given GH¢66,355.00 salary advances had not paid back the amounts to their institutions.
Management of St Charles Minor Seminary, Tamale and Karaga Senior High School disbursed GH¢29,179.60 from revenue without first lodging the amount to bank.
In the Upper East region, heads of seven institutions made payments totaling GH¢175,343.59 for goods and services but were unable to provide the necessary expenditure supporting documents such as invoices, official receipts and statements of claims, the report said.
The schools are:
In the Upper West region, a total of GH¢215,708.31 was paid by the management of nine institutions without the necessary supporting documents.
The breakdown is shown below:
Heads of eight institutions in the Volta region made payments totaling GH¢370,460.74 for goods and services but were unable to provide the necessary expenditure supporting documents, according to the report.
In the Western region, The management of Annor Adjaye Senior High School, Half Assini collected a total amount of GH¢40,388.00 from 654 students in the 2012/2013 and 2013/2014 academic years in order to supply them with anniversary cloth.
Management did not procure the cloth but instead misapplied the amounts collected on administrative expenses, the report said. vg