The 2021 Auditor-General’s Report has revealed that some transactions undertaken by officials of the University for Professional Studies, Accra (UPSA) were not backed by relevant documents as proof.
This is contained in the report dated June 1, 2022, and addressed to the Speaker of Parliament, Mr. Alban Bagbin.
The Auditors noted that “twenty-five (25) payment vouchers totaling GH¢318,982.54 released to officers of UPSA to transact official business on behalf of the University were not supported with the relevant documents.”
They therefore recommended that, “the amount be recovered from the officers involved. Meanwhile, the head of accounts should step up his supervisory role to ensure payments are properly accounted for.”
The Auditors also found that the Director of Works at UPSA did not adhere to internal control procedures.
“Due to the Director of Works’ non-adherence to internal control procedures, we noted that UPSA ordered the utilization in full, the contingency components of the contract sum of some completed projects totaling GH¢389,063.04 without seeking a written prior approval from Management.
To avert a recurrence of the situation, it was recommended, “that the Director of Works should be meticulous in ensuring that a written approval is always sought from Management prior to issuing instructions for the consumption of contingencies and provisional amounts in contract management.”