AG REPORT: List of pre-tertiary institutions scandals -Here is what we know

Share this:

According to the 2019 Auditor General’s report, Malfeasance and other irregularities were discovered in the areas of cash management, procurement, and stores, contract management, payroll, asset management, rent payments, advances, and taxes. Significant among the irregularities were cash management, procurement, and stores which together accounted for about 86% of the total value of infractions. Even though the breaches were similar to those of previous years, the magnitude was higher than 84% higher compared to 2018. This indicated a lack of commitment on the part of the management of institutions to implement audit recommendations and sanctions of offenders to enforce compliance with regulations.


The Member of Parliament (MP) for Jaman North failed to honor an amount of GH¢13,868.17 owed by 10 past students he sponsored at Nafana SHS

The Auditor-General recommends management to pursue the MP for the settlement of the outstanding sponsorship amount of GH¢13,868.17 without further delay.

Six Schools could not account for a total revenue of GH¢316,013.59 collected from school fees, rent, canteen services, and stock sales in violation of Regulation 46 of the Public Financial Management Regulations 2019 L.I. These are Odupong Community Day Senior High, Bia Lamplighter College, Dormaa Vocational Training Institute, Berekum College of Education, St John’s Grammar Senior High, Kpone Community Senior High. The Auditor- General commends that management of the schools should recover the amount from the defaulting officers and sanction them.

Management of six schools could not account for fuel and other lubricants purchased totaling GH¢95,44 6.52 contrary to Regulation 78 of the Public Financial Management Regulations (PFMR), 2019 (L.I. 2378). These schools are Akumadan Senior High School, Obuasi Senior High Technical School, Serwaa Nyarko Senior School, Akyerensua Senior High School, Nkoranman Senior High School, Wulugu Senior High School.

The Auditor-General recommends that the Headmasters, Accountants, and Transport officers should refund the amount involved.

The Headmaster and the P.T.A of Kpone Community Senior High School converted part of the Eblock of the school to a hostel and collected a total of GH¢132,096.00 as hostel fees without authorization.

In 2018 the Principal of Ola College of Education contracted a loan of GH¢250,000.00 with an interest of GH¢300,000.00 from Akatakyiman Rural Bank without approval from the College Council, Director-General of Ghana Education Service, Minister for Education or the Minister for Finance contrary to Section 25 of the Public Financial Management Act, 2016, Act 921

140 GET Fund and other special funded projects under construction in 63 institutions in eleven Regions had been abandoned for periods up to 14 years contrary to Section 52 of the Public Financial Management Act, 2016 (Act 921).

The Headmistress of Mpohor Senior High School collected unapproved sanitation fees of GH¢15.00 per semester from 1,085 students amounting to GH¢32,550.00, which were not accounted for in contravention of Section 47, of the Public Financial Management Act 2016 (Act 921).

Management of Mankessim Senior High Technical School failed to recover an outstanding amount of GH¢16,179.00 from six students who allegedly stole computers and accessories valued at GH¢21,365.00 and damage to school properties costing GH¢810.00.

Various food items valued at GH¢170,722.00 expected to be supplied to nine Schools in two regions for the year 2019 by Buffer Stock Company Limited were not delivered as at December 31, 2019. In accordance with Regulation 79 of
the Public Financial Management Regulations 2019, (LI. 2378). The schools are Queen of Peace SHS –Nadowli, Daffiama SHS, Wa SHS, Wa SHTS, St. Basilides

Shama Senior High School has not put to use a milling machine donated to the School in 2017 in violation of Section 52 of the Public Financial Management Act 2016, (Act 921).

Two completed classroom and administration blocks constructed in two schools (Adanwomase SHS and Kaleo Senior
High Technical School) valued at GHC 1,475,213.32 were not in use due to lack of furniture.