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Financial Irregularities In Assemblies: Part Three





Financial Irregularities In Assemblies: Part Three




Assin North District Assembly Fingered In ¢21,541.90 Without Any Relevant Documentation



The Assin North District Assembly is one of the 254 Metropolitan, Municipal and District Assemblies (MMDAs) in Ghana and forms part of the 22 MMDAs in the Central Region.
The Assin North District Assembly is curved out of the  Assin Central  (Formerly Assin North) Municipal Assembly as one of the 38 newly created and upgraded districts Assemblies in 2018. Created with LI 2338, the Assin North District Assembly has its capital as Assin Bereku was inaugurated on March 15, 2018 alongside other 37 newly created districts.

  According to the auditor general's 2018 report, it has been revealed that, the District has made an unsupported payment of twenty one thousand five hundred and forty one cedis ninety pesewas ( Gh¢ 21,541.90).


  Regulation 39 of the financial administration regulation 2014, requires that, a head of department to ensure that transactions are properly authenticated to show that amount are due and payable and order for disbursement that does not meet these requirements is rejected.

Contrary to the above regulation, the management of Assin North District Assembly made a total payment of ¢21,541.90 from the District Assembly Common Fund (DACF) But were not supported with relevant expenditure documents such as statement of claim, receipts and invoices to authenticate the transactions.

Poor supervision on the part of the respective finance officer to ensure that these relevant documents were obtained to substantiate the transactions before payment were made accounted for the anomaly payment not properly substantiated could lead to payment for goods not supply and services not rendered to the Assembly.

Following this misused of public funds, the auditor general has recommended the recovery of the amount (¢21,541.90) from the coordinating director and the finance officers of the respective Assembly.

Stay tuned, and watch out for your Assembly

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