The first Vice Chairman of the Bono Region for the ruling New Patriotic Party (NPP), Kwame Baffoe aka Abronye DC, has petitioned the Criminal Investigative Department (CID) as a matter of urgency to invite officials of three top Senior High Schools in his region, Nkoranman, Bechem and Gyamfi Kumaini Senior High School respectively for interrogation.
In a petition issued on 26 February, 2019, Abronye DC accused heads of these institutions for financial irregularities, misappropriation and embezzlement of state funds which makes them unfit to hold their various positions in the school.
He accused the Bursar, Mr. George Boateng and the Headmaster, Mr. Raymond Akwasi Agyemang of Bechem Presby Senior High School failed to present nine payment vouchers covering a total amount of GH¢127,588.00 in respect of goods and services for audit, contrary to Regulation 1 of the Financial Administration Regulation, 2004.
He added that, ‘the lapses occurred as a result of improper handling of patient vouchers and poor supervision by the Headmaster which could possibly lead to fraud which is also contrary to section 16 of the Criminal Act 1960 (Act 29).
The Auditor General was therefore, unable to authenticate the expenditure of GH¢127,588.00.”
Abronye DC is therefore calling on the Criminal Investigation Department of Ghana Police Service in Accra to invite the Nkoranman, Bechem and gyamfi kumaini senior high school Authorities for questioning.
Read Full Petition Below
P. O Box 2191
Sunyani - Odumase
26th February, 2019
The Chief Executive Officer
Economic and Organized Crime Office
Ghana - Accra
Petition to investigate and prosecute certain officials including Mr. Joseph Abudu (headmaster) Mr. Ransford Boahene (accountant) and Mrs. Rebecca Owusu all of Nkoranman Senior hHgh School; Mr. George Boateng (bursar), Mr. Raymond Akwasi Agyemang (headmaster) also of Bechem Senior High School and the entire governing board of Gyamfi Kumaini Senior High School who have been indicted by the report of the auditor-general on the pre - university educational institutions for the 2017 financial year.
I kwame Baffoe Abronye write this petition in my capacity as a citizen of Ghana who is committed to abide by the laws of the republic and also protect the public purse.
On the 31st July, 2018 the Auditor General Mr. Daniel Domelevo in accordance with article 187 (5) of the 1992 constitution, submitted the report on audit of Pre university educational institutions for the financial year ended 31st December, 2017.
The report is a consolidation of unresolved significant findings and recommendations made during routine audits of the institutions, which have been formally conveyed in management letters and annual reports to the management of the institutions.
The report captured several financial irregularities, misappropriation and embezzlement of state funds. This petition is however focused on officials and management of pre university institutions in the "Brong Ahafo region" (as it then was).
Several other petitions will be presented to EOCO to report all alleged financial irregularities captured in the auditor general's report for the office to investigate and prosecute offenders. I have attached a copy of the report for your perusal.
1. To begin with, Regulation 12 of the Financial Administration Act, (FAR) 2004 (L. I 1802) states that, a person entrusted with custodial duties for public and trust moneys shall protect public and trust moneys against unlawful diversions from their proper purposes and against accidental loss, and locate such moneys so as to facilitate the efficient and economical discharge of public financial business.
2. However, page 23 of the Report of the Auditor General on the Pre University Institutions for The Financial Year 2017 indicates that, 335 students of Nkoranman Senior High School had their names in the school enrollment list but were not included in the student ledgers. Also, 29 receipts of GHS 12,604.30 fees paid by 12 students whose names were not in the student’s ledger and the amount did not form part of the school's income for the 2017 financial year. Furthermore, the receipts were not recorded in the stock register and cash books, differed from the regular official receipts usually used by the accountant and his assistant. Eight of these receipts were however without serial numbers. The Auditor General however provided that, upon evidence available to his outfit, the total estimated fees collected from the 335 students by the Headmaster, Accountant and secretary and which were not accounted for, amounted to Ghs 579,936.20 . Similarly, the Bursar purchased five gallons of fuel costing Ghs100. 00 but alters the figure on the receipt to read GhS1,000.00, and same amount paid lead to misappropriation of Ghs 900.00.
Now on this account, I would like to recommend that, EOCO should investigate and prosecute the Headmaster Mr. Joseph Abudu, the accountant Mr. Ransford Boahene and the secretary to the headmaster Ms. Owusu Rebecca who must jointly and severally liable for as estimated loss of Ghs580.836.20 in fees collected at the Nkoranman Senior High School.
This simply means that, the accountant, forged the receipts which is in contravention of the criminal Act of Ghana, 1960 (Act 29).
3. Secondly, The Bursar, Mr. George Boateng and the Headmaster, Mr. Raymond Akwasi Agyemang of Bechem Presby Senior High School failed to present nine payment vouchers covering a total amount of GH¢127,588.00 in respect of goods and services for audit, contrary to Regulation 1 of the Financial Administration Regulation, 2004. The lapse occurred as a result of improper handling of patient vouchers and poor supervision by the Headmaster which could possibly lead to fraud which is also contrary to section 16 of the Criminal Act 1960 (Act 29). The Auditor General was therefore, unable to authenticate the expenditure of GH¢127,588.00. The Headmaster and the Bursar should take the full responsibility to jointly aid to recover the total amount of GH¢127,588.00 and further face sanctions and charges as may be preferred by EOCO.
4. Also, Regulation 17 of the Financial Administration Regulation 2004, (LI 1802) requires that, a head of department shall ensure that all Non-Tax Revenue are efficiently collected and immediately lodged in the designated Consolidated Fund .
Transit bank accounts except in the case of Internally Generated Funds retained under an enactment. However, two Accounts Officers of Wenchi Methodist SHS and Manji Agric. SHS collected GH¢56,266.00 as school fees but accounted for GH¢15,740.00 leaving a balance of GH¢40,526.00 unaccounted for. This is clearly a diversion of public funds and must strictly be looked at.
5. Furthermore, section 7 of the Public Financial Management Act, 2016 (Act 921) states that a Principal Spending Officer of a covered entity shall ensure the regularity and proper use of money appropriated in that covered entity.
However, we noted that the governing Board of Gyamfi Kumanini Senior High School authorized and paid an amount of GH¢20,000.00 from the school’s IGF account as parting gift for the retired Headmistress, Mrs. Georgina Ama Tayi Yankson.
Similarly, Management of Nkyiraa Senior High School authorized and approved payment for Free SHS supplies to the tune of GH¢21,340.00 which was supposed to be honored by the Free SHS Secretariat at the national level. The payment was in respect of School uniforms, house dress and cloth to Mckenzie Sports Wear and Awosent Ltd. Total disregard for the law as demonstrated in these instances could result in misappropriation of funds.
We recommended recovery of the GH¢20,000.00 form the Board of Gyamfi Kumanini and sanctions for the Head of Nkyiraa SHS.
Finally, it could be seen that, these people have actes in contravention to provisions of legal instruments and statutes and thus must be investigated and prosecuted.
Counting on your usual corporation.
Kwame Baffoe Abronye
The Ghana Police Service
Criminal Investigative Department
Accra - Ghana