The Auditor-General has instructed the university’s management to recover the full outstanding amount from the students concerned.
According to the Auditor-General’s report for the year ending December 2023, 8,812 local and international students have outstanding fees at Accra Technical University.
The report further highlighted that the total outstanding fees amount to more than GHC14 million, a significant sum that underscores the scale of the issue.
“We noted that 8,812 local and foreign students owed the University a total amount of GHC14,034,046.16 as of 31 December 2023. We recommended to Management to take steps to recover the total amount of GHC14,034,046.16 from the affected student and provide evidence for audit verification”.
Auditor-General
In addition to the outstanding student fees, the Auditor-General’s report uncovered another concerning issue during its audit of Accra Technical University.
It was found that an unearned salary was paid to a staff member, Mr. Kwame Owusu Ampadu. Mr. Ampadu had been granted study leave with pay on December 4, 2019, to pursue a PhD program in Dependable Hardware/Software Systems at Brandenburg University in Germany.
He was expected to return to work on November 1, 2023. However, it was noted that despite his absence, salary payments continued to be made to him, leading to a financial discrepancy that was flagged during the audit.
Despite Mr. Ampadu’s failure to resume his duties after completing his PhD program, the audit revealed that he was still paid unearned salaries amounting to GHC16,523.18 for the months of November and December 2023.
The Auditor-General instructed the management of Accra Technical University to take immediate action to recover the full sum from Mr. Ampadu.
“We recommended to Management to take steps to recover the total unearned salaries of GHC16,523.18 from Mr. Kwame Owusu Ampadu and pay same into the Auditor-General’s Recoveries Account at Bank of Ghana”.
Auditor-General
Auditor-General Reveals GHC11,256 Overpayment to University Vice Dean
Additionally, the Auditor-General’s report revealed that Dr. Hilla Liman Technical University in Wa disbursed a substantial GHC92,004 in responsibility and entertainment allowances to the Vice Dean, Dr. Tetteh Nicolas Addo, in 2023.
This amount exceeded the Vice Dean’s rightful allowance by GHC11,256.00 for the period, with Dr. Addo also holding the position of Director for International Relations and Collaborations.
The discrepancy in the payment underscores the need for stricter financial oversight and adherence to established salary guidelines.
“Regulation 86 of the Public Financial Management Regulations, 2019 (L.1. 2378) states that ‘the Principal Spending Officer shall keep records of the nominal roll of the respective covered entity in a manner that ensures that the correct amount of emolument is paid’.
“We noted that Management paid Dr. Tetteh Nicolas Addo responsibility and entertainment allowances totaling GH¢92,004.00 instead of GHC80,748 for the period January 2023 to December 2023 resulting in an overpayment of GHC11,256.00”.
Auditor-General
As a result of the overpayment, the Auditor-General has recommended that the management of Dr. Hilla Liman Technical University recover the excess amount of GHC11,256.00 from Dr. Tetteh Nicolas Addo.
The recovered funds should then be deposited into the Auditor-General’s Recoveries Account at the Bank of Ghana.
This recommendation aims to ensure proper financial accountability and compliance with the university’s remuneration policies, as well as to rectify the payment discrepancy promptly.
The report indicates that the management of the university has already issued a formal request to the affected staff for a refund of the overpaid amount.
Accordingly, the Auditor-General assured the public that a follow-up will be conducted to ensure the full recovery of the excess sum of GHC11,256.00.
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