The 2024 Auditor-Generalโs report has uncovered the misapplication of GHยข135,000.00 earmarked for Persons with Disability (PWDs) programmes by the management of the Bodi District Assembly, raising serious concerns about financial management and accountability in the district.
According to the report, between July and October 2024, the Assembly diverted GHยข118,550.00 from the PWDs account to its Internally Generated Fund (IGF) account. While GHยข93,550.00 of this amount was later refunded, an outstanding balance of GHยข25,000.00 remains.
In addition, GHยข110,000.00 from the PWD account was reportedly used to fund District Assemblies Common Fund (DACF) activities with no reimbursement made. The total funds yet to be returned to the PWD account therefore stand at GHยข135,000.00.
Legal Framework and Breach
The Auditor-Generalโs findings cite Section 30 of the Public Financial Management Act, 2016 (Act 921), which mandates that Principal Spending Officers plan and manage the activities of a covered entity in accordance with approved policy statements and financial estimates. By diverting PWD funds to other accounts and programmes, the Assembly acted contrary to the law, the report notes.
Impact on PWD Programmes
The report highlights that the misapplication of funds has hampered the implementation of planned activities for PWDs, affecting programmes designed to enhance their welfare, social inclusion, and access to essential services.
According to the Auditor-General, such financial mismanagement can erode public confidence and undermine support for vulnerable groups in the district.
Breakdown of Misapplied Funds
- Transfers from PWDs Account to IGF Account:
- 25/07/24 โ GHยข25,000
- 14/08/24 โ GHยข15,000
- 20/08/24 โ GHยข26,000
- 28/08/24 โ GHยข37,550
- 30/08/24 โ GHยข15,000
- Sub-total: GHยข118,550
- Refunds from IGF Account to PWDs Account:
- 28/08/24 โ GHยข24,500
- 16/10/24 โ GHยข69,050
- Total refunded: GHยข93,550
- Outstanding Balance: GHยข25,000
- Use of PWD Funds for DACF Activities: GHยข110,000
- Grand Total Misapplied: GHยข135,000
Auditor-Generalโs Recommendation
The report calls for the immediate reimbursement of the total GHยข135,000.00 from the IGF and DACF accounts back into the PWD account.
The Auditor-General also emphasizes the need for strict adherence to financial regulations to ensure that funds meant for vulnerable groups are not diverted or mismanaged.
