EDUCATION

Headmaster and Assistant Headmaster of Chemu SHS ordered to refund GH¢11,974 – Audit Report

Headmaster and Assistant Headmaster of Chemu SHS ordered to refund GH¢11,974 – Audit Report
 

The Headmaster and Assistant Headmaster of the Chemu Senior High School in Tema have been asked to jointly refund an amount of GH¢11,974 to the School.

The 2020 Auditor-General Report on the Public Accounts of Ghana – Pre-University Educational Institutions for the year ended December 31, 2020, a copy made available to the Ghana News Agency has revealed.

According to the Auditor-General, the financial irregularities identified in the 2020 report included misappropriation of funds, unaccounted for payments, uncompetitive procurement, payment of unearned salaries to separated staff, unaccounted for stores, and statutory tax infractions.

These irregularities, the AG said, resulted, generally from the lack of commitment on the part of the Head of the Institutions to ensure compliance with established internal controls and regulations governing the management of financial resources.

The 2020 report said: “a record book kept by Madam Theodora Salakpi of Chemu Senior High School, Tema, failed to account for an amount of GH¢11,974.00 realised from the sale of transcripts, testimonials, and clearance forms for the year 2018, 2019, and 2020.”

This, the report stated, was in contravention of Regulations 46 of the Public Financial Management Regulation, 2019 which directs that “a Principal Spending Officer shall ensure that non-tax revenue is effectively collected and lodged in the designated account”.

The report said: “Madam Salakpi indicated that she handed over the amount of GH¢11,974.00 to Headmaster and his Assistant upon their instructions.”

“We could not, therefore, confirm the judicious use of the money since no records were kept on it,” the report further noted, and said the school could not confirm the judicious use of the money since no records were kept on it.

“As a result, the school was denied revenue of GH¢11,974.00 to carry out its programmes,” it said and recommended that the Headmaster and Assistant jointly refund the said amount to the school.

Also, three separated staff of Chemu SHS were paid unearned salaries of GH¢11,103.29, the report revealed.

Contrary to Regulation 92 of the Public Financial Management Regulation, 2019, (LI 2378) which requires among others that, ahead of department shall cause the immediate stoppage of payment of salary to a public servant when the public servant has been absent from work without leave or has died.

It said the anomaly occurred because officers in charge of the validation of salaries failed to alert the Controller and Accountant General Department to stop the salaries of the separated staff, adding that payment of salaries to undeserving individuals was a drain on the state’s limited resources.

It, therefore, recommended that the Head and Accountant of the school recover the said amount from the staff or their next of kin or the validators whose negligence caused the lapse.

GNA

Ogyem Solomon

Solomon Ogyem – Media Entrepreneur | Journalist | Brand Ambassador Solomon Ogyem is a dynamic Ghanaian journalist and media entrepreneur currently based in South Africa. With a solid foundation in journalism, Solomon is a graduate of the OTEC School of Journalism and Communication Studies in Ghana and Oxbridge Academy in South Africa. He began his career as a reporter at OTEC 102.9 MHz in Kumasi, where he honed his skills in news reporting, community storytelling, and radio broadcasting. His passion for storytelling and dedication to the media industry led him to establish Press MltiMedia Company in South Africa—a growing platform committed to authentic African narratives and multimedia journalism. Solomon is the founder and owner of Thepressradio.com, a news portal focused on delivering credible, timely, and engaging stories across Ghana and Africa. He also owns Press Global Tickets, a service-driven venture in the travel and logistics space, providing reliable ticketing services. He previously owned two notable websites—Ghanaweb.mobi and ShowbizAfrica.net—both of which contributed to entertainment and socio-political discussions within Ghana’s digital space. With a diverse background in media, digital journalism, and business, Solomon Ogyem is dedicated to telling impactful African stories, empowering youth through media, and building cross-continental media partnerships.

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