2023 Auditor Report: US$87,628.00 Missing at Sierra Leone Ghana High Commission

GStartling revelation in the 2023 Auditor General Report has exposed financial malfeasance that occurred at the Sierra Leone High Commission in Accra, Ghana.

The report discovers how payment were made for end- of-service-benefits to staff without supporting documentation among other things.

It is observed in the report that US$46,947.85 was paid to six staff as end-of-service benefit on 19th September, 2022. But Supporting documents such as staff files, retirement records, and mode of computation of the benefits were however not submitted for audit inspection. It is against this backdrop that the Auditor General noted that Insufficient supporting documentation casts doubt on whether the expenditure was undertaken for the intended purpose and recommended that the HoC and Financial Attaché should ensure the following: (i) Develop policies that outline the specific documentation requirements for the payment of end-of-service benefits. (ii) Submit the relevant documents to support the payments.

In their response, the management of Ghana High Commission stated that Copies of supporting documents such as staff files, retirement records, and mode of computation of the benefit and other relevant documentation are available for verification.

Comment further, the Auditor General added that Contrary to management’s response, they did not receive the aforementioned documents or evidence of implementation of the recommendations during the time of the audit. Therefore, the issue remains unresolved.

In addition, based on review of systems and processes, the Auditor discovered that total medical allowance of US$294,121, was deposited into the High Commission’s account. However, expenditure returns of US$132,625, was submitted, leaving a balance of US$161,496 not accounted for.

It is recommended in the report that the Finance Attaché should ensure that expenditure returns for the outstanding medical expenses are submitted to the ASSL.

The Management, in their response, said that Expenditure returns for medical expenses amounting to US$161,496 are available for verification.

Commenting further, the Auditor General disclosed that Expenditure returns for medical expenses amounting to US$73,868.00 representing 45% of the queried amount were submitted and verified, leaving a balance of US$87,628.00. Therefore, the issue remains unresolved.