Cash Management, Procurement, and Stores Irregularities Account for 85% of Infractions in Pre-University Educational Institutions – A-G


The Auditor-General’s report on the Pre-University Educational Institutions for the Financial year ended 31 December 2018 has revealed that cash management, procurement, and stores irregularities account for about 85% of infractions in pre-university educational institutions.

The irregularities noted in the report included misappropriation of funds, unaccounted payments, uncompetitive procurements, payment of unearned salaries to separated staff, unaccounted stores and statutory tax infractions.

The Auditor-General, Mr. Daniel Yaw Domelevo, attributed the irregularities to the lack of commitment on the part of the Heads of the Schools to ensure compliance with established internal control measures in operation and regulations governing the management of financial resources.

He has therefore recommended to the Director-General (D-G) of Ghana Education Service to strengthen monitoring and supervision of activities of the institutions. He also urged the D-G to impose severe sanctions on Heads of the Schools and Accountants who persistently fail to adhere to public financial management requirements.

Mr. Domelevo hinted that “notwithstanding any recommendations made in this report or disciplinary measures that might have been taken as a result of the audit, I have requested for further reviews that may result in disallowing expenditures contrary (to law) and surcharging the officials accordingly”.

Click on the link below to access a full copy of the report