MKAC made payments of over D153 thousand without vouchers, NAO reveals

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By: Kebba AF Touray

The National Audit Office (NAO) has revealed that MansaKonko Area Council made payments totaling one hundred and fifty-three thousand, four hundred and twenty-five dalasi and nine bututs (D153,425.09) without vouchers .

The NAO revealed this in the 2019 audited reports of the Mansa Konko Area Council (MKAC), which was presented before the Finance and Public Accounts Committee of the National Assembly (FPC), for scrutiny, consideration and adoption.

“NAO revealed during our audit of the 2019 accounts of the Mansa Konko Area Council, we noted that payments were raised without payment vouchers totaling D153, 425.09,” NAO revealed.

As explicated by the NAO, some of the entities to which the said payments were made include but not limited to Jah Oil in the tune of D1, 554.30, D528.10, GNPC D3000, 000, Trust Bank Limited for payment of salaries in August D63, 532.69, one of the payments made to Soma filling station D2, 882.52 among other such payments which were effected without payment vouchers.

The NAO unveiled: “From examination of Director of Finance’s GTRs against the main cash book, revealed an amount of D27,800 not posted in the main cash book”.

The audit recommended the finance director to investigate and provide evidence of the amount in question, and the evidence should be presented to the audit for audit verification.

NAO said, “From review of sampled GTRs against the main cashier’s cashbook, revealed a cumulative deficit amount of D7,900.00 resulting from under posting of collected revenue.”

The implication, the audit noted, encourages weak internal control over revenue as it allows misstatements not deducted on time. Auditors asked the management to ensure that the amount in question is duly posted and results presented to the audit for review.

During their audit, the audit office said they observed that the council did not develop an operational plan for the period under review, and recommended that the management develops an annual operational plan drawing from the strategic objectives planned for the council.

On the D27, 800, the management replied that the amount has been confirmed as unposted receipt numbers, adding, “However, it has been accepted by the then Finance Director who accepted it as an undertaking to be deducted from his gratuity payment.”

On operational plan, the management responded. “The audit opinion is well noted. The director of planning has been engaged to prepare the operational plan”.

 On the D7, 900.00 deficit, the management responded that it had communicated to the director of finance for the reconciliation of the said amount, pledging to bring control mechanism that allows the internal auditor to perform his\her duty effectively.