auditor general ghana audit service julius akwensie, rhoda

This report has been prepared under Section 11

of the Audit Service Act, 2000 for presentation

to Parliament in accordance with

Section 20 of the Act.

Richard Quartey

Auditor General

Ghana Audit Service

January 2012

The study team comprised:

Julius Akwensie, Rhoda A. Quaye, Duke Caulley,

Elizabeth Elsie Meek, Elvis Oware, Kwabena Boadu,

Jacob Dontwi, Doreen Eshun, Eva Quaye and Samuel Asiamah

This report can be found on the Ghana Audit Service

website at www.ghaudit.org

For further information about the

Ghana Audit Service on this report, please contact:

The Director, Communication Unit

Ghana Audit Service

Headquarters

Post Office Box MB 96, Accra.

Tel: 0302 664928/29/20

Fax: 0302 662493/675496

E-mail: [email protected]

Location: Ministries Block ‘O'

© Ghana Audit Service 2012

http://www.ghaudit.org/

REPORT OF THE AUDITOR-GENERAL OF THE CAPITATION GRANT IN PUBLIC BASIC SCHOOLS IN THE ACCRA METROPOLITAN

AREA COVERING THE 2008/2009 AND 2009/2010 ACADEMIC YEARS

Table of Contents Page

Transmittal letter………………………………………………………………. i - ii

Executive summary…………………………………………………………….. iii – iv

Chapter One

Introduction

1.1 Reasons for the audit…………………………………………………... 1

1.2 Purpose and scope of the audit………………………………………… 2

1.3 Methodology…………………………………………………………… 3

1.4 Key personnel………………………………………………………..… 3

Chapter Two

Findings and recommendations

2.0 Trends in enrollment at basic school level…………………………….. 4

2.1 Enrollment figures for Accra Metro Education Office and GES differed 5

2.2 Release of the Capitation Grants to Schools were irregular and delayed 6

2.3 Some Schools still charge levies………………………………………… 7

2.4 Funds meant of sports and culture activities were misapplied on

Administration expenses………………………………………………… 8

2.5 Capitation Grant was levied to pay PTA expenses……………………… 9

2.6 Twenty-two schools did not present their records for audit…………….. 10

2.7 Absent/Non-functional SMCs…………………………………………... 11

2.8 Meager grants used to settle bank charges……………………………… 12

Appendices

1 List of schools surveyed

2 Schools that charge unapproved levies

3a Deductions for sports and culture activities misapplied to pay for administrative expenses

3b Payment for items which were not for culture activities

4 Levies imposed on schools and used to pay PTA meeting expenses

5a Schools that failed to produce records for audit

5b Schools that failed to produce their registers to confirm their enrollment.

6 Schools with non-existent/Inactive SMCs

REPORT OF THE AUDITOR-GENERAL OF THE CAPITATION GRANT IN PUBLIC BASIC SCHOOLS IN THE

ACCRA METROPOLITAN AREA COVERING THE 2008/2009 AND 2009/2010 ACADEMIC YEARS

i

Office of the Auditor-General

Ministries Block “O”

P. O. Box MB 96

Accra

Tel. (0302) 662493

Fax (0302) 662493

January 2012

Dear Madam Speaker,

REPORT OF THE AUDITOR-GENERAL ON THE AUDIT OF THE

CAPITATION GRANT IN PUBLIC BASIC SCHOOLS IN THE ACCRA

METROPOLITAN AREA COVERING THE 2008/2009 AND 2009/2010

ACADEMIC YEARS

I have the honour to submit to you for presentation to Parliament a special audit report on

the audit of the Capitation Grant in 122 public basic schools in the Accra Metropolitan

Area.

2. The audit was undertaken in accordance with my remit under Section 187(2) of

the Constitution of Ghana and Section 13 of the Audits Service Act, 2000 (Act 584). The

above quoted Section of the Act mandates me to carry out in the public interest, special

audits or reviews and to submit reports on the audits or reviews undertaken to Parliament.

This may be done in addition to the audit of the public accounts.

TRANSMITTAL LETTER

Ref. No. AG/01/109/Vol.2/46



ii

3. The report revealed that the introduction of the capitation grant in 2005/2006

academic year has resulted in an increase in enrollment to 38.38% by 2009/2010

academic year. We however noted some challenges with the implementation of the Grant

which we believe that when addressed, may further increase the enrollment figures.

4. The audit was undertaken by the Special Audit Unit under the supervision of Mr.

Edward Ayekpley, Director and Mr. Yaw Sifah, Deputy Auditor-General responsible for

Performance and Special Audits Department.

5. I would like to thank my staff for their assistance in preparing this report and

management and staff of Accra Metro Education Office, Head teachers of the schools

visited and GES Regional Directorate for their assistance and cooperation during the

audit.

6. I trust that this report will meet the approval of Parliament.

Yours faithfully,

AUDITOR-GENERAL

CC: THE RIGHT HON. SPEAKER

OFFICE OF PARLIAMENT

PARLIAMENT HOUSE

ACCRA



iii

AUDIT REPORT ON THE CAPITATION GRANT - AMA PUBLIC

BASIC SCHOOLS (2008/2009/2010 ACADEMIC YEARS)

EXECUTIVE SUMMARY

Introduction

We have between October and November 2010, audited the disbursement and

utilisation of the Capitation Grant in the Accra Metropolitan Basic Schools covering

the 2008/2009 and 2009/2010 academic years. The audit covered the Accra Metro

Education office and 122 public basic schools in Accra Metropolitan Assembly Area

and Ghana Education Service (GES) Regional Office. The audit was undertaken in

line with the Auditor-General’s constitutional mandate and was intended to evaluate

the impact of the Grant’s contribution to enrollments in Basic Schools and, in

addition, to determine the extent to which the various key players are complying with

the Guidelines regulating the implementation of the Grant.

2. The audit found that the introduction of the capitation grant has contributed

significantly to increased enrollment levels in public basic schools. We however noted

the following challenges in the implementation of the Guidelines and came up with

recommendations for improvement.

Enrolment figures used by GES in allocating the grants to the Metro Education

offices are at variance with those used by the Accra Metro Education

Directorate to distribute the grants to the various schools.

Heads of all public basic schools should provide the Metro Education

Office with updated figures at least before the beginning of every

academic year to ensure that the figures used in determining Grant

allocations are accurate and reliable, and

GES should independently verify the enrolment figures submitted by the

schools to forestall any overpayment or underpayment to schools.



iv

Releases of Grants to Schools were irregular and delayed, usually being

received after the end of the term the grant was intended to service.

Management at GES HQ should prevails on Ministry of Finance to

ensure that the grants are released in time to promote effective

academic work.

Some schools were still charging various unapproved levies and fees ranging

from GH¢2.00 to GH¢ 35.00 per pupil.

The charging of these levies by the schools should be discontinued. The

Ministry of Education should, working in concert with the Ministry of

Finance and Economic Planning determine an acceptable increase in

the Capitation Grant which is in tune with current economic realities.

Accra Metro office misapplied GH₵ 7,339.70 from the deductions meant to

cater for sporting and cultural activities on administrative expenses.

The Metro Directorate should comply with the Guidelines on the

Capitation Grant and to desist from making any unauthorised

deductions.

The GH₵ 7,339.70 spent on administration should be refunded by the

Metro Education Directorate.

Management at the Metro Education Directorate must prepare realistic

estimates based on the activities to be undertaken during the period

under consideration.

Accra Metro Education Directorate imposed levies on the various schools from

their Capitation Grant to pay for PTA meeting expenses of GH¢ 13,910.68.

The imposition of such levies on the schools to fund PTA activities

should cease forthwith. PTAs should explore other avenues for raising

funds for their meetings.

REPORT OF THE AUDITOR-GENERAL OF THE CAPITATION GRANT IN PUBLIC BASIC SCHOOLS IN THE ACCRA

METROPOLITAN AREA COVERING THE YEAR 2008/2009 AND 2009/2010 ACADEMIC YEARS 1

CHAPTER ONE

INTRODUCTION

1.0 Reasons for the audit

The Government introduced the free Compulsory Universal Basic Education

(FCUBE) policy in 1995 with the aim of achieving Universal Primary Education

(UPE) by 2005. A 2007 UNICEF report1 however found that 40% of children between

six and 11 years of school going age remained out of school as of 2003. One of the

major reasons parents gave for not sending their children to school was their inability

to pay levies imposed by the schools. Studies carried out by Ghana Education Service

(GES) in 2004 found that 76 different types of levies with the highest in the urban

areas have been imposed on parents by heads of schools.

2. In 2005/2006 academic year, the Ministry of Education established the

Capitation Grant Scheme to relieve parents of these levies and to boost enrolment at

the basic education level in public schools. Under the Scheme, every public primary

school received GH¢3.00 per pupil enrolled per year and revised to GH¢4.00 in the

2008/2009 academic year. The Ministry of Finance transfers the amount to GES

which in turn transfers to District Directorates of Education and finally to the Schools.

The amounts were allocated to the schools on the basis of enrollments and were

intended to help poor parents meet the cost of primary school education by

forestalling the imposition of levies by heads of schools.

3. The Auditor-General undertook the audit in line with his constitutional

mandate as derived from Article 187 (2) of the 1992 Constitution and also in

accordance with Section 13e of the Audit Service Act, 2000 (Act 584), which requires

the Auditor General to audit all special funds.

1 UNICEF, Achieving Universal Primary Education in Ghana by 2015: A Reality or Dream? A working paper from

the Division of Policy and Planning, 2007.

2 REPORT OF THE AUDITOR-GENERAL OF THE CAPITATION GRANT IN PUBLIC BASIC SCHOOLS IN THE

ACCRA METROPOLITAN AREA COVERING THE YEAR 2008/2009 AND 2009/2010 ACADEMIC YEARS

It was intended to assess the impact of the policy on enrollments in public basic

schools, with a view to determining the extent of compliance with the Guidelines

regulating the Capitation Grant.

1.2 Purpose and scope of the audit

4. We have between October and November 2010, audited the disbursement and

utilisation of the Capitation Grant in 122 Basic Schools in the Accra Metropolitan

Area of the Greater Accra Region, covering the 2008/2009 and 2009/2010 academic

years. The list of schools audited is attached as Appendix 1. We discussed our

findings with key personnel of the Accra Metro Education Office and their responses,

where appropriate, have been included in this report.

5. The audit examined the implementation of the Capitation Grant Scheme and

ascertained the extent to which it has been effectively implemented to boost

enrollment in the basic schools. The specific objectives of the audit were to:

ascertain whether Grants transferred to the various schools were received and

properly recorded;

ascertain whether guidelines for the operation of the Scheme were complied

with;

confirm the enrolment figures submitted by the schools for the Grant;

ascertain whether the heads of the schools kept accurate records on the use of

the fund;

determine whether appropriate procedures were followed and proper

documentation made in the disbursement of the grant; and

ascertain whether the Grants were used for the intended purposes.



1.3 Methodology

6. The team applied Risk-based Audit procedures and planned the audit to obtain

adequate knowledge and understanding of the systems and procedures that govern the

administration of the Capitation Grant. To this end, we interviewed key personnel at

the Ghana Education Service (GES) Headquarters, Metropolitan Education and the

head teachers of the schools visited. These were aimed at ascertaining the operation of

internal control systems put in place and the inherent risks in the administration of the

Grant.

7. The team also reviewed relevant documents, including the Guideline regulating

the administration of the Grant. Data on releases of the Grant obtained from the GES

HQ was verified at the Metropolitan Education Office as well as the basic schools.

Substantive procedures were carried out to reconcile information provided by the

Metro Education office and schools under the Metro office. We also vouched all

expenditure records, and in schools where they were maintained, cashbooks were

examined and balances confirmed.

1.4 Key Personnel

8. Below are the officers who were at post at the Metropolitan Education Office

during the audit period:

Mr. Alfred Kofi-Osei - Metropolitan Director

Mr. Lord Percy Tweneboah - Metro Accountant

Mr. M.K. Biney - Metro Internal Auditor.



CHAPTER TWO

FINDINGS AND RECOMMENDATIONS

2.0 Trends in enrollment at basic school level

9. Government introduced the Capitation Grant in Public Basic Schools in the

2005/2006 academic year with the objective of increasing enrollments. Enrollment

figures compiled by the Statistics Unit of Ministry of Education for Ghana Education

Service after the introduction of the Capitation Grant shows that general enrollment

levels have increased nationwide over the years since the introduction of the policy.

An average increase of 38.48% was recorded between 2005/2006 and 2009/2010

academic years, shown graphically as Figure 1. Stakeholders in the Education Sector

see the Capitation Grant as a major contributory factor to the increased enrollment

levels, a position confirmed by a 2009 World Bank Report.2

Figure 1: National Enrolment Figures

Source: Ministry of Education Statistics Unit

2 World Bank Development Practice in Education: Abolishing School Fees in Africa Lessons from Ethiopia, Ghana, Kenya,

Malawi and Mozambique, 2009



10. These increases notwithstanding, we found some challenges with the

management of the Capitation Grant which when addressed will further increase the

gains made in enrollment figures across the country. In particular, we found

differences between the enrollment figures used by GES to compute the grants and the

actual enrollment figures of the schools concerned. We also found, among others, that

the grants which were received late were misapplied to pay PTA expenses, cultural

and sports activities and administrative expenses. Details of the findings are provided

below.

2.1 Enrolment figures for Accra Metro Education Office and the GES differed

11. The allocation of the Capitation Grants is based on the enrolment figures

submitted by the various schools through their district education directorates. All basic

schools are required to submit data on their enrolment by the end of first-term of the

Academic year to the Metropolitan, Municipal or District Office to be forwarded to

the Ghana Education Service head office in Accra.

12. The audit revealed that the figures used by GES in computing and subsequent

allocation of the Grants to the Metro office are different from the figures used by the

Accra Metro Education Directorate to distribute the Grants to the various schools. We

found that during the two academic years under review, the figures on school

enrolment submitted by the Accra Metro Directorate were in excess of those obtained

from GES HQ by 10,940 as shown in Table 1. This situation could result in

overpayment of Grants to schools or shortfalls in certain situations.

Table 1: Enrolment data at GES HQ and Accra Metro Education Office

Academic year /School term Enrolment figures Difference Accra Metro Office GES

2008/2009 1st Term 188,484 171,461 17,023

2008/2009 2nd

& 3rd

Terms 170,644 169,827 817

2009/2010 1st Term 170,047 176,455 (6,408)

2009/2010 2nd

& 3rd

Terms 170,969 171,461 (492)

Total 700,144 689,204 10,940 Source: GES HQ and Accra Metro Education Office



13. We also found that enrolment figures used by the Accra Metro Education office

to distribute the Grants to the schools were different from the enrolment figures at the

schools. This was due to the fact that figures obtained at the beginning of the

academic year were not up-dated regularly to take account of the increases or

decreases in the enrolment figures at the schools. Generally, the enrolment figures in

the schools were higher than those used by the Metro office, with few exceptions. This

situation has led to shortfalls in the allocations to the schools, thus limiting their

ability to carry out teaching and learning activities effectively.

14. We recommended that:

Heads of all public basic schools should provide the Metro Education Office

with updated figures at least before the beginning of every academic year to

ensure that the figures used in determining Grant allocations are accurate and

reliable, and

GES should independently verify the enrolment figures submitted by the

schools to forestall any overpayment or underpayment to schools.

Management response

15. The differences in enrolment figures stem from the fact that there are no cut off

dates for admission in our schools in much the same way pupils or students leave our

schools for other places. The challenge is enormous and requires a policy decision to

to solve it.

2.2 Release of the Capitation Grants to schools were irregular and delayed

16. The Capitation Grant is to enable school heads carry out the activities outlined

in the School Performance Improvement Plan (SPIP) for every term. Although we

found no documentation as to the time the Grants should be disbursed by GES HQ,

we are of the view that effective implementation of these plans could only be achieved

if the Grants were released in a timely manner and in particular, within the school

term for which the grant is intended.



17. We observed on the contrary that the Grants were paid into the schools’

account at irregular intervals, usually after the end of the term for which they were

due. Table 2 shows that out of six terms in the two academic years audited, the Grants

were received only once (3rd term, 2009/2010) within the term for which they were

due.

Table 2: The school terms and the dates the Grants were received by most schools

Term Duration of school terms Date of receipt of

Grant

1st Term, 2008/2009 15/9/08 - 18/12/08 July 2009

2nd

Term, 2008/2009 13/1/09- 16/4/09 Sept 2009

3rd

Term, 2008/2009 12/5/09- 30/7/09 Sept 2009

1st Term, 2009/2010 16/9/09 - 17/12/09 Feb 2010

2nd

Term, 2009/2010 12/1/ 2010- 15/4/ 2010 June2010

3rd

Term, 2009/2010 11/5/2010 - 30/7 2010 June 2010

Source: Accra Metro Education Directorate.

18. We found the Ministry of Finance largely responsible for the irregular and

delayed releases as it had no pre-determined schedule for the administration of the

releases. The delayed releases affect the time value of the money with implications for

the completion of scheduled activities, especially in period of inflation. We

recommended that management at GES HQ prevails on Ministry of Finance to ensure

that the grants are released in time to promote effective academic work.

Management response

19. The grants are promptly released to the schools whenever the Directorate is

notified that funds have been transferred into the Capitation Grant Bank Account with

the Bank of Ghana.

2.3 Some Schools still charged levies

20. One of the objectives for the introduction of the Capitation Grant is to make

basic education affordable to enable as many children as possible have access to

education. The introduction of the Grant was expected to relieve parents from the

hitherto high levies charged by schools for the acquisition of items for teaching and

learning. Even though Basic Schools were receiving the Capitation Grant, although



belatedly most of the time, 22 Basic schools listed as Appendix 2 to the report were

still charging unapproved levies and fees ranging from GH₵ 2.00 to GH¢35.00 per

pupil. It is apparent that these schools took advantage of the non-existence of School

Management Committees (SMCs) to impose such levies. The charging of these levies

could defeat the core objective of the Scheme; to make education affordable.

21. We recommended that the charging of these levies by the schools should be

discontinued. The Ministry of Education should, working in concert with the Ministry

of Finance and Economic Planning determine an acceptable increase in the Capitation

Grant which is in tune with current economic realities.

Management response

22. In the case of the Garrison Schools, GES Head teachers approved levies at the

outset of the capitation grant. A copy of the approval letter is being sought and will be

delivered to you for verification in due course. With regard to the other schools,

investigation is being conducted and appropriate sanctions will be applied and your

office informed at the appropriate time. In the light of this, the Metro Education

Directorate has initiated training programmes for the weaker SMCs aimed at making

them effective.

2.4 Funds meant for Sports and Culture activities were misapplied on

Administration expenses (GH¢ 7,339.50)

23. The Guidelines for the distribution and utilisation of the Capitation Grants

provides the following five categories of activities for which the Grant could be used:

improving access to school enrolment;

providing teaching and learning materials;

managing schools;

improving community and school relationship; and

providing and maintaining school facilities.



24. The Accra Metro Education directorate deducted a total amount of

GH¢70,127.00 from the allocations meant for the schools to organise sports and

culture activities. We noted further that GH¢26,000.00 was paid to the Circuit offices

under the Accra Metro Education for the same purpose. We could not obtain any

records on how the GH¢26,000.00 was used by the circuit officers. Additionally,

GH¢7,339.00 out of the total amount was misapplied on administrative expenses. In

addition to drawing funds away from activities authorised by the guidelines on the

Capitation Grant, this situation could also have adverse effects on the organisation of

sporting activities at the district level. Details of the disbursements are attached as

Appendices 3a and 3b.

25. We urged the Metro Directorate to comply with the Guidelines on the

Capitation Grant and to desist from making any unauthorised deductions. We further

recommended that the GH¢7,339.70 spent on administration should be refunded by

the Metro Education Directorate. We also advised management at the Metro

Education Directorate to ensure that its estimates are realistic and based on the

activities to be undertaken during the period under consideration.

Management response

26. Most of the payments listed in Appendices 3a and 3b occurred in 2009 when

the GoG Administration Budget was cut to 51%, making the running of Metro Office

difficult. Sports and Culture funds were utilised by the Directorate to meet payment of

these bills after consultation with the Sports and Culture Coordinators. However, the

recommendation made is noted for compliance.

2.5 Capitation grant was levied to pay PTA expenses

27. The Capitation Grant is meant to augment the funding position of the basic

schools. In this connection funds made available through the disbursement of the

Capitation Grant could be used by the schools to acquire basic teaching and learning

materials for the smooth running of academic activities.



28. Our review of records on the receipt and utilisation of the Capitation Grant in

the 122 schools in the Accra Metropolitan Assembly however showed that the Accra

Metro Education Directorate imposed levies on the schools from their Capitation

Grant to pay for expenses at Parent Teacher Association (PTA) meetings. For the two

academic years, these levies amounting to GH₵ 13,910.68 were paid to the Accra

Metro office, from where transfers were made to the PTA Chairmen. Details of the

levies are provided as Appendix 4 to the report.

29. The imposition of the levies has further reduced the amount that went to the

schools for their academic activities. We recommended that the imposition of such

levies on the schools to fund PTA activities should cease forthwith. PTAs should

explore other avenues for raising funds for their meetings.

Management response

30. The Metro Education PTA in consultation with the headteachers and the

Directorate agreed to pay levy of GH¢0.01 to the Metro PTA to enable the PTA

complete its building project on the premises of the Metro Education Directorate. This

project had come to a standstill on the abolition of levies paid by parents. The levy has

since the beginning of the 2010/2011 academic year been abolished. The Metro PTA

block is currently housing the Metro Director of Education and some 30 other officers

following the burning down of part of the Metro Education Office.

2.6 Twenty-two schools did not present their records for audit

31. Section 11(2) of the Audit Service Act, 2000 (Act 584) states “the Auditor-

General or any person authorised or appointed for the purpose by the Auditor-General

shall have access to all books, records, returns and other documentation relating to

those accounts”. This is also in line with Article 187 (2) of the 1992 Constitution of

the Republic of Ghana. The Guidelines for the distribution and utilisation of the

Capitation Grants also requires the head teachers to maintain financial records

including Capitation Grant Cash book (Form F) to record all Capitation Grants

received and distributed with all appropriate receipts and documentation required.



32. We were unable to have access to the Capitation Grant cashbooks of 22 out of

the 122 schools visited in the Accra Metro Directorate. We were informed by the

Directorate that some head teachers who were at post during the audit period were

transferred; others were also alleged to have retired without handing over the records

to their successors. Some officers who are currently at post and were contacted by the

audit team claimed they were attending to other engagements and could therefore not

make time for the audit.

33. We were thus unable to audit a total amount of GH₵ 60,178.78 indicated to

have been received by these schools. Additionally, head teachers in 12 schools visited

were unable to provide the audit team with the class Attendance Registers to enable us

validate the enrolment figures submitted to GES HQ. A list of schools whose records

were not made available for audit is provided in Appendices 5a and 5b.

34. We urged the Metro Director to ensure that these schools submit their cash

books to our outfit for audit. We further recommended that GES officials in charge of

each Circuit should ensure that all records are properly handed over to the incoming

heads by their predecessors on all occasions.

Management response

35. Headteachers of the 22 schools listed in Appendices 5a and 5b have been

invited and asked to present their books for onward transmission to your office for

audit. Officers from the Internal Audit Unit and Accounts officers now witness all

handing over activities by our Headteachers.

2.7 Absent/non-functional SMCs

36. The Guidelines for the distribution and utilisation of the Capitation Grants

emphasised the importance of School Management Committees (SMCs) in the

implementation of the Capitation Grants Scheme. Some of the key roles assigned to

the SMCs include the approval of the School Performance Improvement Plan (SPIP),

the endorsement of Request Forms and the involvement of the SMC Chairman in the

submission of reports on completed activities to the District Education Office.



37. We found that eight schools did not have SMCs while 26 SMCs in schools

visited were inactive. For schools in the latter category, we could not find any

evidence in the form of reports, minutes of meetings and action plans to show that

they were functioning effectively. The absence of SMCs or their inactivity means that,

their input in planning of activities and the running of schools would be lacking.

A list of schools without SMC or with inactive SMC is attached as Appendix 6.

38. We recommended that schools that did not have SMCs should put then in

place before the commencement of the second term of the 2010/2011 academic year,

while those that are inactive are revived either by reconstituting them or calling for

fresh elections.

Management response

39. Schools without SMCs have been asked to constitute them whilst those with

inactive ones have been encouraged to involve the SMCs in their activities to make

them functional.

2.8 Meager grants used to settle bank charges

40. During our examination of bank statements and confirmation of bank balances

of the schools, we observed that charges made by the Ghana Commercial Bank, (one

of the bankers for the schools) for its services to 12 schools amounted to

GH₵ 1,538.00. In view of the fact that Grants received by these schools during the

audit period were low, we consider the charges to be a drain on the resources of the

schools.

41. The charges have thus reduced the amount available to the schools for their

teaching and learning activities. The situation has led to most head teachers

withdrawing all their allocations from the accounts as soon as the amounts were paid

in, to avoid paying the charges. For schools without safes for the safe custody of cash,

this action by the head teachers could expose the finances of the schools to the risk of

misuse and robbery.



42. We recommended that management at Ghana Education Service Headquarters

should negotiate with the banks on behalf of the schools especially the Ghana

Commercial Bank for a reduced charge on Capitation Grant. Table 3 depicts charges

paid by 12 schools in the Accra Metro Education area on their Capitation Grant

deposits.

Table 3: Bank charges paid to GCB on Capitation Grants

Source: Data obtained from selected public basic schools.

Management response

43. The recommendation has been noted.

Name of school 2008/2009

GH₵

2009/2010

GH₵

Total amount

charged

GH₵

A.M.E Zion 54.00 54.00

Gbegbeysie A and B 91.00 240.00 331.00

Ebenezer A.M.E Zion 73.00 72.00 145.00

Odorkor Maclean 154.00 154.00

Odorkor 7 (JHS) 116.71 11.30 128.01

Odorkor 4 (primary) 75.00 57.82 132.82

Odorkor 6 A and B 33.00 30.00 63.00

Mamprobi Sempe No. 5 72.00 109.00 181.00

Derby Avenue R/C JHS 36.00 93.00 129.00

Rev. Thomas Clegg JHS 40.00 9.00 49.00

Kaneshie Anglican JHS 21.00 40.00 61.00

Derby Avenue R/C Primary 18.00 93.00 111.00

Total 629.71 909.12 1,538.83

Appendix 1

List of Schools surveyed

AYAWASO EAST AYAWASO WEST

1. Nima St. Kizito R/C 2 1. Abelenkpe Dzorwulu B

2. Kotobabi 13C 2. Abelenkpe Dzorwulu A

3. Kotobabi 13A 3. Abelenkpe Dzorwulu C

4. Kotobabi 13 B 4. Abelenkpe Staff Village B

5. Kanda Estate 1A 5. Ablenkpe Staff Village A 6. Abelenkpe La Bawaleshie Presby B

7. Abelenkpe La Bawaleshie Presby A

8. Abelenkpe Bethany Methodist

OKAIKOI SOUTH OKAIKOI NORTH

1. Awudome 1A 1. Apenkwa Presby B

2. Awudome 1B 2. Nii Boi Town SDA

3. Awudome 3A 3. Abafu Presby JSS

4. Awudome 3B 4. Abeka Motorway 2B

5. RTC Methodist 1A 5. Immaculate Concept R/C 215

6. RTC Methodist 1B 6. Alogboshie A

7. RTC Methodist 1C 7. Achimota A

8. Tesano Police Depot 2A 8. Achimota B

9. Tesano Police Depot 2B 9. Achimota C

10. Tesano Police Depot 1B 10. Achimota D

11. Tesano Police Depot 1A 11. Achimota E

12. Bubuashie Kanashie Anglican A 12. Achimota F

13. Achimota G

14. Achimota H

KPESHIE SUB METRO OSU KLOTTEY METRO

1. Rangoon Com. ‘A’ 1. Liberty Avenue 2A

2. Rangoon Comp. ‘B’ 2. Liberty Avenue 2 B

3. Airport Police ‘1B’ 3. St. Joseph’s R/C

4. Airport Police ‘2D’ 4. Adabraka Presby A

5. La Anglican 1 5. Adabraka Presby B

6. African Unity 6. Rev. Ernest Brews B

7. Osu Home School ‘A’ 7. Gray Memorial

8. Osu Home School ‘B’ 8. Osu St. Barnabas Anglican 2

9. Osu Home School ‘C’ 9. Osu St. Peters R/C

10. La Anglican 2A 10. Alem Road

11. La Anglican 2B 11. Osu Salem JSS A

12. La St. Paul’s A

13. La Presby A

14. La Presby B

15. La Emmaus Presby

16. La Enobal 2A

17. La Enobal

ASHIEDU KETEKE GARRISON

1. Bishops Mixed ‘A’ 1. Garrison ‘A’

2. Bishops Mixed ‘B’ 2. Garrison ‘B’

3. Asha Mills ‘A’ 3. Base Workshop ‘A’

4. Asha Mills ‘B’ 4. Base Workshop ‘B’

5. Derby Avenue R/C 5. B.O.D. ‘A’

6. Bishops Girls ‘A’ 6. B.O.D. ‘B’

7. Bishops Girls ‘B’ 7. Burma Camp ‘A’

8. Peter Odartey Lamptey 1 8. Kotoka ‘B’

9. Kotoka ‘C’

10. Accra Royal 1B

ABLEKUMA NORTH ABLEKUMA SOUTH

1. Odorkor 7 ‘A’ 1. Mamprobi Catholic No. 5

2. Odorkor 7 ‘B’ 2. A.M.E. Zion

3. Odorkor 6 ‘A’ 3. Mamprobi 1 ‘A’

4. Odorkor 6 ‘B’ 4. Mamprobi 1 ‘B’

5. St. Steven R/C 5. Gbegbeyise ‘A’

6. Odorkor 1 ‘A’ 6. Gbegbeyise ‘B’

7. Odorkor 1 ‘B’ 7. James Town Methodist ‘A’

8. Kwashieman Anglican 1A 8. Mamprobi Sempe No. 5

9. Kwashieman Anglican 2B 9. James Town Methodist ‘B’

10. McCarthy Hill ‘B’ 10. Salvation Army ‘A’

11. Odorkor Maclean ‘B’ 11. Latebiokoshie Presby ‘B’

12. Odorkor Maclean ‘A’ 12. Latebiokorshie Presby ‘A’

13. Odorkor 5A 13. Mamprobi Sempe No. 7

14. McCarthy Hill ‘A’ 14. Star of the Sea RC

15. Mamprobi Ebenezer

16. Ministry of Health ‘A’

17. Ministry of Health ‘B’

18. Ministry of Health ‘C’

19. Dr. H.S. Bannerman ‘A’

20. Dr. H.S. Bannerman ‘B’

21. Salvation Army ‘B’

22. A.M.E. Zion ‘A’

23. A.M.E. Zion ‘B’

Appendix 2

Schools that charge unapproved levies

Schools Army

Officers

Ministry of

Defence Staff

Civilians Remark

GARRISON (GH¢) (GH¢) (GH¢) No approval letter sighted

Burma Camp A & B 10.00 13.00 15.00 No approval letter sighted

Kotoka A, B & C 10.00 13.00 15.00 No approval letter sighted

Garrison A & B 10.00 13.00 15.00 No approval letter sighted

Base Worshop A & B 10.00 13.00 15.00 No approval letter sighted

B.O. D A & B 10.00 13.00 15.00 No approval letter sighted

Schools Levy Remark

(GH¢)

Osu St. Peters 28.00 No approval letter sighted

St. Joseph’s R/C Prim. 20.00 No approval letter sighted

St. Joseph’s R/C JHS 25.00 No approval letter sighted

Airport Police 2 C & 2D 2.00 No approval letter sighted

Airport Police 1 A & B 2.00 No approval letter sighted

Immaculate Conception R/C Basicc 7.50 No approval letter sighted

Nii Boi Town S.D.A 10.00 No approval letter sighted

Achimota Basic School 35.00 Approved by the Board

Star of the Sea 25.00

Mamprobi Catholic No. 5 25.00(lower primary)

30.00(upper primary)

35.00(JHS)

Ministry of Health 17.00 Approval Letter sighted

Salvation Army A 5.00 No approval letter sighted

Salvation Army B 5.00 No approval letter sighted

St. Stephen R/C 22.00 No approval letter sighted

MacCarthy Hill No approval letter sighted

Appendix 3a

Deductions for sports and culture activities misapplied to pay for administrative

expenses.

Date PV.NO Expenditure Amount

GH¢ Recipients

21/10/09 S.06/10/09 Payments for publications 764.40 Metro Director of

Education

21/10/09 S.O7/10/09 Travelling and night allowance

for conference not on sports

398.70 Metro Director of

Education

5/11/09 S.09/11/09 Payment for news papers for the

office


Education

20/02/10 S.01/02/10 Fuel for director for monitoring

activities


Education

25/02/10 S.02/02/10 Purchase of suiting materials for

independence anniversary

835.00 Metro PE-Coordinator

15/03/10 S.04/03/10 Payment for fuel for office 307.00 Metro Director

23/08/10 S.13/08/10 Payment to attend workshop on

NYEP

1000.00 Metro Director

TOTAL 4,590.10

Appendix 3b

Payment for items which were not for culture activities

Date PV Expenditure Amount

GH¢ Recipient

07/08/09 C11/08/09 Electrical Works 397.00 Hecks Ltd

07/08/09 C.13/08/09 Men shield Distribution 600.00 Hecks Ltd

26/08/09 C.14/08/09 Men shield Distribution 18.00 Hecks Ltd

03/09/09 C.17/09/09 Offloading of textbooks 100.00 Metro Director

20/10/09 C.21/10/09 Fuel, photography of

burnt office, purchase of

swivel chair etc


21/10/09 C.22/10/09 Purchase of office

equipment

519.40 Omega Compu-System

22/10/09 C.23/10/09 Purchase of office

equipment

26.00 Omega Compu-System

35/10/09 C.25/10/09 Attending debate

competition


Total 2,749.40

Appendix 4

Levies imposed on schools and used to pay PTA meetings expenses

2008

Date Sub-metro Amount (GH¢)

Recipient Receipt no.

2/4/08 Ablekuma South 141.33 PTA 40639


10/4/08 Osu Klottey 119.55 PTA 40641

17/4/08 Okaikoi 11.56 PTA 40642

17-Apr-08 Okaikoi 175.32 PTA 40643

17/4/08 Okaikoi 121.43 PTA 40644

17/4/08 Okaikoi 251.11 PTA 40645

18/4/08 Ayawaso 234.20 PTA 40646

12/6/08 Kpeshie 325.44 PTA 40648


30/7/08 Ayawaso 235.00 PTA 44301

01/8/08 Ashiedu Keteke 120.36 PTA 44303


04/8/08 Garrison 301.20 PTA 44305

01/9/08 Osu Klottey 119.55 PTA 44306

25/9/08 Okaikoi 250.00 PTA 44307

18/11/08 Ablekuma North 230.15 PTA 44313


18/12/08 Osu Klottey 119.55 PTA 44316


22/02/08 OIC Kpeshie 315.71 PTA 40635

22/02/08 OIC Ashiedu

Keteke

123.58 PTA 40636

Total 4,375.65

2009 15/1/09 Ayawaso 235.00 PTA 44318

12/2/09 Kpeshie 325.68 PTA 44319

17/2/09 5 Garrison 150.64 PTA 44320

26/2/09 Okaikoi 280.00 PTA 44321


04/8/09 Osu Klottey 146.50 PTA 44333


18/8/09 Ayawaso 256.90 PTA 44335

17/9/09 Okaikoi 293.32 PTA 44337

22/9/09 Kpeshie 100.00 PTA 44338


16/10/09 Osu Klottey 250.18 PTA 44340

16/10/09 Ayawaso 626.96 PTA 44341

19/10/09 La 271.72 PTA 44342

19/10/09 Okaikoi 599.32 PTA 44343


20/10/09 Garrison 322.00 PTA 44345


Total 5,558.46

2010

22/4/10 Ablekuma North 228.00 46206

22/4/10 Osu Klottey 125.00 46207

23/4/10 5 Garrison 161.00 46208

26/4/10 Ablekuma 297.86 46209

28/4/10 Ashiedu Keteke 123.21 46219

29/4/10 Okaikoi 300.00 46212

7/6/10 Ablekuma Central 354.90 46216

8/6/10 Ayawaso 313.48 46217

8/6/10 Osu Klottey 250.00 46218

11/6/10 La 136.86 46220

16/6/10 5 Garrison 373.20 46221

3/8/10 Ablekuma South 506.00 46230

6/8/10 Ablekuma North 246.00 46232

9/8/10 Ayawaso East 190.06 46233

10/8/10 Ayawaso West 138.00 46235

13/8/10 Ayawaso Central 233.00

Total 3,976.57

Appendix 5a

Schools that failed to produce records for audit

Name of school Head Teacher Year

Explanation obtained

Nii Boi Town SDA JHS Head teacher not available

Salvation Army A Mr. Bright Asare 2008/2009 No cash book

2009/2010

Salvation Army B Mr. Eric Frimpong 2008/2009 No records available

Dr. Asare Banaman

Sempe

Theodora Sarpong

Baffour

2008 -2010

No records available

Laterbiokorshie Presby Primary No records available

Apenkwa Presby Primary 2008-2010 Retired Head Teacher did not

hand over all records

Peter Odartey Lamptey 1 2008-2010 No records available

Maamobi Awaleed Comprehensive 2008-2010 No records available

Kotobabi St. Francis Xavier 2008-2010 No records available

Maamobi Institute of Islamic Studies 2008-2010 No records available

Nima 1B 2008-2010 No records available

Kaneshie Bishop 1 2008-2010 No records available

Maamobi Association A,B,C 2008-2010 No records available

Abelenkpe A 2008-2010 No records available

Odorkor 1 Primary School 2008-2010 No records available

Odorkor 7 Prim. & 5 JHS 2008-2010 No records available

Odorkor 6 Prim & 1 JHS 2008-2010 No records available

Mamprobi AME Zion A & B 2008-2010 No records available

Salvation Army 2008-2010 No records available

Nii-Boi Town SDA Primary Mr. Richard Nsiah 2008-2010 Records not available

Ministry of Health Mrs Boye Quaye 2009/2010 Previous head teacher did not

hand over all records to the current

head.

Abofu Presby Basic school 2008-2010 The retired Head Teacher did not

make the records available

Appendix 5b

Schools which failed to provide their registers to confirm their enrolment

figures

2008/2009

Name of school Number of

Registers Registers not available

St. Peters R/C 1 JHS2

Airport Police 1 JHS3D

Osu Home School A,B,C 7 JHS1A, JHS2A, JHS3A, JHS1B, JHS3B, JHS2C,

JHS3C

Enobal 2A and2B 4 JHS1A, JHS3A, JHS2B, JHS3B,

African Unity 2 P3, P4

Kotoka A,B,C 3 P2C, P3C, P4C

Base workshop 9 JHS1A, JHS2A, JHS3A, P4A,P2B, P3B, P4B, P5B,

P6B

2009/2010

Name of School Number of

registers Registers not available

St. Peters R/C 1 JHS2

Osu Home 1 JHS3B

Enobal 3 JHS3A, JHS1B, JHS3B

Kotoka A,B,C 4 P1C, P2C, P3C, P5C

Base Workshop 3 JHS1A, JHS1B, JHS2B

Appendix 6

Schools with non-existent/inactive SMCs

Name of school Remark

Rangoon Camp A & B No SMC

Airport Police 1A & 1B No SMC

Airport Police 2C & 2D No SMC

La Anglican 1 No SMC

Osu Home School A, B & C No SMC

La Anglican 2A & 2B No SMC

La St. Pauls A & B No SMC

La Enobal 2A & 2B No SMC

Liberty Avenue 2A & 2B Inactive SMC

St. Josepth’s R/C Inactive SMC

Adabraka Presby A & B Inactive SMC

Rev. Ernest Bruce B Inactive SMC

Osu St Barnabas Anglican 2 Inactive SMC

Osu St. Peters RC Inactive SMC

Salem Road Inactive SMC

Osu Salem JHS A Inactive SMC

African Unity Inactive SMC

Apenkwa Presby JHS Inactive SMC

Immaculate Conception JHS Inactive SMC

Accra Royal B Inactive SMC

Bishop Girls A&B Inactive SMC

Ashia Mills A& B Inactive SMC

Kotobabi 13A,B& C Inactive SMC

Tesano Police Depot 1&2 Inactive SMC

Abelemkpe Staff Village A&B Inactive SMC

Kaneshie Anglican A&B Inactive SMC

Mamprobi Sempe 5 Inactive SMC

Gbegbeyise A&B Inactive SMC

Ebenezer A.M.E. Zion Inactive SMC

Salvation Army A&B Inactive SMC

Laterbiokoshie Presby A&B Inactive SMC

Odorkor 7A&B Inactive SMC

Odorkor 6 A&B Inactive SMC

Kwashieman Anglican Inactive SMC

Mission Statement The Ghana Audit Service exists

To promote

· good governance in the areas of transparency,

accountability and probity in the public financial

management system of Ghana

By auditing

· to recognized international auditing standards the

management of public resources

And

· reporting to Parliament

Cover Designed and Printed by The Advent PressTel: + 233 (0) 302 781044/777861Email: [email protected]

auditor general ghana audit service julius akwensie, rhoda

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