Auditor-General’s Report has uncovered an overpayment of GH¢92,004 made by Dr. Hilla Liman Technical University in Wa to Dr. Tetteh Nicolas Addo, the Vice Dean of the institution, for responsibility and entertainment allowances in 2023.
According to the Auditor-General’s findings, the total amount paid was GH¢11,256 more than the agreed allowances for Dr. Addo’s position as Vice Dean and Director of International Relations and Collaborations. The discrepancy was attributed to a failure in adhering to the correct payment guidelines, as set forth in the Public Financial Management Regulations, 2019 (L.I. 2378).
The regulations clearly stipulate that the Principal Spending Officer of an institution is responsible for maintaining proper records to ensure that employees are paid the correct amounts. However, the audit revealed that Dr. Addo was paid GH¢92,004 in total for the period from January 2023 to December 2023, while the correct amount due for that period should have been GH¢80,748. This resulted in an overpayment of GH¢11,256.
The Auditor-General has recommended that management of the university take immediate action to recover the overpaid amount from Dr. Tetteh Nicolas Addo. The recovery should be made through payment into the Auditor-General’s Recoveries Account at the Bank of Ghana.
In response, the university’s management has already contacted Dr. Addo, requesting that the excess payment be refunded.
The Auditor-General has assured the public that a follow-up will be conducted to ensure that the excess amount of GH¢11,256 is successfully recovered.
See full auditor report
Dr-Hilla-Limann-audit-report-2023-2
