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REPUBLIC OF GHANA
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA MINISTRIES, DEPARTMENTS AND OTHER
AGENCIES (MDAs)
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014
This report has been prepared under Section 14 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 21 December 2015
This report can be found on the Ghana Audit Service website at
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: info@ Location: Ministries Block 'O'
? Ghana Audit Service 2015
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA?MINISTRIES, DEPARTMENTS AN D OTHER AGENCIES (MDAs)
FOR THE YEAR ENDED 31 DECEMBER 2014
TABLE OF CONTENTS
Para Pages
Transmittal letter
i
PART I
Introduction
1 1
Audit objectives
3 2
Summary of significant finds and recommendations 7 4
PART II Summary of findings and recommendations by MDAs
19 11
PART III DETAILS OF FINDINGS Ministry of Finance and Economic Planning Ministry of Health Ministry of Food and Agriculture Ministry of Education Ministry of Employment & Labour Relations
158 52 226 72 296 103 383 127 484 156
Annual Report of the Auditor-General on the Public Accounts of Ghana ? Ministries, Departments and Other Agencies (MDAs) for the year ended 31 December 2014
Ministry of Youth & Sports Ministry of Interior Ministry of Water Resources, Works & Housing Ministry of Local Govt. & Rural Development Ministry of Land, Forestry & Mines Ministry of Information & National Orientation Ministry of Communication Ministry of Defence Ministry of Justice & Attorney-General Ministry of Foreign Affairs, Regional Integration
516 163 529 167 583 180 639 196 653 200 683 208 693 211 697 213 713 217 769 232
Other Agencies Judicial Service Office of Government Machinery ? Castle National Identification Authority Council of State Government Secretarial School National Service Secretariat Regional Co-ordinating Council (RCC), Sekondi
785 237 815 246 835 251 857 257 862 258 868 260 872 261
Annual Report of the Auditor-General on the Public Accounts of Ghana ? Ministries, Departments and Other Agencies (MDAs) for the year ended 31 December 2014
TRANSMITTAL LETTER
Ref. No. AG.01/109/Vol.2/95
Office of the Auditor-General Ministries Block "O" P. O. Box M.96 Accra
Tel.: (0302)662493 Fax: (0302) 675496
21 December 2015
Dear Mr. Speaker,
SUBMISSION OF AUDITOR-GENERAL'S ANNUAL REPORT ON THE PUBLIC ACCOUNTS OF
GHANA ? MINISTRIES, DEPARTMENTS AND OTHER AGENCIES (MDAs) FOR THE YEAR ENDED
31 DECEMBER 2014
I am empowered by Article 187(2) of the 1992 Constitution to carry out the audit of the public accounts of Ghana and to report thereon to Parliament.
2. In accordance with that mandate, it is my honour to submit to the House of Parliament my report on my audit of Ministries, Departments and other Agencies (MDAs) of
Annual Report of the Auditor-General on the Public Accounts of Ghana ? Ministries Departments and Agencies (MDAs) for the year ended 31 December 2014
Pg. i
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