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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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