RE: 2022 AUDITOR GENERAL’S REPORT GHANA.
▪CAN’T WE PREVENT THESE AVOIDABLE ANNUAL FINANCIAL IRREGULARITIES FROM TAKING PLACE?
As expected, the 2022 Auditor General’s Report had been made available, uncovering an amount of GHC15.059bn being financial irregularities from Ministries, Departments and Agencies.
Out of these amount, Procurement irregularities were estimated at GHC42.710 million. The Report stated that these irregularities occurred as a result of Management’s noncompliance with Provisions in the Public Procurement Act, 2003 (Act 663) as amended.
Out of the total irregularities, GHC37.681 million represented variation of contract without the approval of the Central Tender Review Committee in respect of the construction of Youth Resource Centres by the National Youth Authority (N.Y.A).
The Auditor General’s Report recommended that the Management of the various institutions should undertake Procurement Transactions strictly in accordance with Provisions in the Public Procurement Act, 2003 (Act 663) as amended.
The revelation by the Auditor General’s report Ghana that Procurement Transactions were done not in conformity with the Provisions in the Public Procurement Act, 2003 (Act 663) aa amended appears to be an issue that calls for thorough interrogation.
If people who are handling issues pertaining to Procurement and its related activities are not complying with the Principles and Practice in Procurement, with reference to the Public Procurement Acts 2003 (Act 663), then the prudent thing to do is to have a Training Programme organised for all those in the supply chain.
The Training Programme should cover all the Stakeholders in the administrative process , that’s having a holistic approach to all the policy makers, implementors, executors etc.
Such a Training Programme in Procurement should cover the processes of identifying needs up to the award of Contracts for the Procurement of Goods, Works and Provision of Services.
Target groups should be the Board Chairpersons, Board Members, CEOs, MDs, Management, General Managers etc. Once these personalities are trained to acquire basic knowledge in Procurement and Project Management, these infractions, abuses and malpractices in Public Procurement and other specialized areas would minimize and completely be eliminated since there would be checks and balances at every stage of the transactional process.
Corporations, Companies, Institutions etc that invest in training their staff with well structured annual Training Programme Calendar turn to maximise profits, minimise wastes that could arise from financial irregularities.
Such Training Programmes in specialized areas conducted for Staff would see to the survival and sustainability of the very institutions in question.
The 2022 Auditor General’s Report which uncovered GHC15.059 billion ($1.316 billion) through financial irregularities could have been avoided if Staff were well trained to interpret and implement the P.P.A Acts 2003 (663) from a Professional Point of view to obtain VALUE FOR MONEY.
Let’s invest in Training Boards, CEOs, MDs, Management, GMs, MPs, Political Appointees, Security Services, Religious leaderships, Entrepreneurs, Officials in the Media, Ministries, Departments and Agencies, Corporations, Institutions, Multinational Companies etc in any or all of the following so that Due Diligence and Value for Money would be the hallmark before, during and after the award of Contracts for the Procurement of Goods on Competitive basis;
▪Procurement and Supply Management
▪Project Management
▪Stores Management
▪Contract Management
▪Cash and Specie Movement Management
▪Health and Safety Management (First-Aid, Fire Prevention, Crime Prevention etc)
▪Repair and Maintenance of Government Assets (both moveable and immovable)
▪Auctioning of Government Assets ( Buildings, Seized Vehicles at Ports, Borders, Equipment, Numerous items confiscated to the State, etc )
▪Security Management
▪Tax Management etc.
Once people appointed, selected, engaged and employed to positions in the Public Service and those in their private capacities are well equipped with knowledge acquired in training programs attended would enrich their delivery in terms of efficiency and effectiveness in analysing Contract Documents brought before them for approval and other Procurement transactions being processed.
If we are able to bridge the knowledge gap through training programs conducted for personnel with little or no knowledge in any of the above, there would be PRO ACTIVE MEASURES in place to stop or prevent instances of reported cases of financial irregularities as uncovered by the Auditor General’s Report released annually through auditing.
We need to change the narrative by reinventing the wheel and doing away with the Fire Service approach of being reactive when audit would be conducted after events had taken place and these are evaluated instead of adopting and putting in place,monitoring systems and structures to prevent these financial irregularities from taking place in the first instance.
The GHC15.059bn uncovered during the 2022 Auditor General’s Report, when converted into dollars would be $1.316 billion could have been saved and judiciously utilised in National Development if we have invested a little in Training to avoid these monies going into wrong hands, projects abandoned, wasteful acquisition of goods not conforming to specification.
Emmanuel Tetteh Mensah,
Executive Director,
YOUR PROCUREMENT EYE,
Email: tetteh200005@gmail.com
