Financial Irregularities In Assemblies Part 3: Gomoa West Over utilised -Gh¢287,938.26 on Administrative Expenditure

The Gomoa West District is one of the seventeen (22) MMDAs in the Central Region of Ghana. Its capital is Apam.

According to the auditor general's 2019 report, it has been revealed that, the Assembly Has Over-Utilized DACF to ¢393,417.81

Part 1 of the 2019 guideline for the utilization of the District Assemblies Common Fund (DACF) requires that up to 10 percent of the District Assembly Common Fun (DACF) should be allocated for administrative expenditure.

We noted that management of Gomoa West District Assemblies received a total of GH¢1,054,795.50 as their share of the Common Fund with the permissible 10% to be spent on administrative expenditure as GH¢105,479.55 but spent a total of GH¢393,417.18 representing 21% of the DACF inflows on administrative expenditures such as workshops, fuel, honorarium, transfer grant etc. as detailed

We attributed the cause of this infraction to inability of the management of the Assembly to raise sufficient Internally Generated Fund (IGF) to facilitate funding of such administrative expenditures.

This situation could result in reduction of funds earmarked for various programmes and projects thereby negatively impacting on the implementation of the intended programmes.

The auditor general therefore recommended to management of the Assembly to refund the excess expenditure of GH¢287,938.26 from the IGF account to the DACF account and desist from violating guidelines on the utilization of DACF.

By: Odiasempa Kwaku Ahiaku sweet fm Twifo praso-C/R

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