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This report has been prepared under Section 11
of the Audit Service Act, 2000 for presentation
to Parliament in accordance with
Section 20 of the Act.
Richard Quartey
Auditor General
Ghana Audit Service
January 2012
The study team comprised:
Matthew Zigah, Peter Adjedu, Elvis Oware and Mark Nartey
Under the direction of Messrs Ernst and Young.
This report can be found on the Ghana Audit Service
website at www.ghaudit.org
For further information about the
Ghana Audit Service on this report, please contact:
The Director, Communication Unit
Ghana Audit Service
Headquarters
Post Office Box MB 96, Accra.
Tel: 0302 664928/29/20
Fax: 0302 662493/675496
E-mail: [email protected]
Location: Ministries Block ‘O'
© Ghana Audit Service 2012
PROCUREMENT AUDIT REPORT OF THE AUDITOR-GENERAL ON DRIVER, VEHICLE AND LICENSING AUTHORITY FOR
THE PERIOD JANUARY 2008 TO DECEMBER 2009
Table of Contents Page
Transmittal letter………………………………………………………………. i - ii
Executive summary…………………………………………………………….. iii - v
Chapter One
1.0 Scope of Audit…………………………………………………………. 1
1.1 Legal mandate…….…………………………………………………... 1
1.2 Methodology ………………..………………………………………… 1
1.3 DVLA’s object and function…………………………………………. 2
1.4 Key personnel………………………………………………………..… 2
Chapter Two
Details of Findings and recommendations
2.0 Failure to prepare procurement plan ….…………………………………… 3
2.1 Payment vouchers were not pre-audited by Internal Audit Unit………….. 4
2.2 Failure to print security documents from mandated source………………... 5
2.3 Contract awarded in excess of lowest evaluated tender price………. 6
2.4 Procurement of goods and works above the Entity Tender Committee
threshold………………………………………………………………….. 7
2.5 Failure to advertise for the procurements of goods and works …….… 8
2.6 Absence of evidence of evaluation panel report …………...………….. 9
2.7 Absence of contract and fixed assets registers………………………... 10
2.8 Entity Tender Committee not properly constituted…………………… 11
2.9 Failure to hold annual board of survey for 2009 ……………………. 12
Appendices
A Checklist of records/documents examined B Sample of procurement done which were not supported by a Procurement Plan
C Tender evaluation report
PROCUREMENT AUDIT REPORT OF THE AUDITOR-GENERAL ON DRIVER, VEHICLE AND LICENSING
AUTHORITY FOR THE PERIOD JANUARY 2008 TO DECEMBER 2009
i
Office of the
Auditor-General
Ministries Block “O”
P. O. Box MB 96
Accra
Tel. (0302) 662493
Fax (0302) 662493
January 2012
Dear Madam Speaker,
PROCUREMENT AUDIT REPORT OF THE AUDITOR-GENERAL ON
DRIVER, VEHICLE AND LICENSING AUTHORITY FOR THE PERIOD
JANUARY 2008 TO DECEMBER 2009
I have the honour to submit to you for presentation to Parliament a special audit report
on procurements at the Driver, Vehicle and Licensing Authority (DVLA).
2. The audit was undertaken in accordance with my mandate under Section
187(2) of the Constitution of Ghana and Section 13 of the Audit Service Act which
requires me to carry out special audits or reviews, submitting the reports thereof to
Parliament.
3. We noted significant instances of non-compliance and willful violation of the
Public Procurement Act (PPA) as follows:
Failure to prepare procurement plan;
Awarding contract in excess of the lowest evaluated tender price;
Purchase of goods and works in excess of the Entity Tender Committee’s
threshold; and
Failure to advertise for the procurement of goods and services.
TRANSMITTAL LETTER
Ref. No. AG/01/109/Vol.2/48
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4. We could therefore not determine whether value was obtained for the
procurement of goods and services detailed elsewhere in the report. I wish to put on
register my displeasure at the failure of DVLA management to respond to the
management letter after several reminders. As a result the report has been issued
without management comments.
5. The audit was undertaken by staff of the Special Audits Unit under the
supervision of Messrs Ernst and Young, Mr. Edward Ayekpley, Director and Mr.
Yaw Sifah, Deputy Auditor-General responsible for Performance and Special Audits
Department.
6. I would like to thank my staff for their assistance in preparing this report and
management and staff of Driver, Vehicle and Licensing Authority for their assistance
and cooperation during the audit.
7. I trust that this report will meet the approval of Parliament.
Yours faithfully,
AUDITOR-GENERAL
Cc: THE RIGHT HON. SPEAKER
OFFICE OF PARLIAMENT
PARLIAMENT HOUSE
ACCRA
PROCUREMENT AUDIT REPORT OF THE AUDITOR-GENERAL ON DRIVER, VEHICLE AND LICENSING
AUTHORITY FOR THE PERIOD JANUARY 2008 TO DECEMBER 2009
iii
EXECUTIVE SUMMARY
Introduction
We have audited the procurement and other related records of the Driver, Vehicle and
Licensing Authority (DVLA) Headquarters for the period 1 January 2008 to 31
December 2009. DVLA operates a centralised procurement system whereby goods,
services and works are procured at the headoffice for distribution to its offices
nationwide. The audit was undertaken between June and July 2010.
2. We discussed our findings with key management personnel during the Exit
Conference. We also provided management with a draft management letter for their
formal responses to the findings, in keeping with our procedures as contained in the
Audit Service Act, Section 29. We however did not receive any comments from
management at the time of compiling this report.
Objectives of the Audit
3. The objectives of the audit are to:
determine whether proper procedures were followed by the Authority in its
procurement administration;
ascertain whether activities of the Authority were undertaken in accordance with
its mandate as conferred in the DVLA Act 1999 (Act 569) and any other relevant
legislation, and proper records maintained in respect of its operations;
assess whether rules and procedures applied in its operations are adequate to
safeguard and protect the Authority’s assets and property; and
ensure that procurement activities of the Authority were undertaken within the
limit of budgetary approvals as determined by Parliament.
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Findings
4. Overall, DVLA has kept proper records relating to its procurement management
over the period and also maintained a fairly decent control environment. However
fundamental challenges remained in the area of compliance with the Public Procurement
Act (PPA) and other relevant legislations as depicted by the findings summarised below:
a. DVLA management procured various goods and works in 2008 without
preparing a procurement plan;
b. The Internal Audit Section failed to pre-audit two payment vouchers valued
at GH¢76,096.28;
c. Although the bidding records of F.F Construction Ltd showed that the
company quoted an amount of GH¢297,644 to construct a car park at the
Tema Office, the company was awarded a contract to the tune of
GH¢336,524, an excess of GH¢38,880;
d. The Entity Tender Committee of DVLA recommended for approval by
management goods and works amounting to GH¢1,956,558 in violation of
the threshold set out in the Public Procurement Act;
e. DVLA management failed to apply the National Competitive Tendering
Method in procuring goods and works worth GH¢1,743,546. The method
requires that entities should invite competing bidders through publication in
the National Newspapers;
f. No Evaluation Panel Report on the procurement of goods and services
valued at GH¢1,417,095 was provided;
g. DVLA management did not keep a Contract Register to record the items
purchased and to facilitate the preparation of the financial statement;
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AUTHORITY FOR THE PERIOD JANUARY 2008 TO DECEMBER 2009
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h. The Entity Tender Committee of DVLA was not properly constituted as
stipulated in the Public Procurement Act; and
i. No Board of Survey and stocktaking were held in 2009, thus casting doubts on the
reliability of the stock figures reported in the financial statement.
PROCUREMENT AUDIT REPORT OF THE AUDITOR-GENERAL ON DRIVER, VEHICLE AND LICENSING
AUTHORITY FOR THE PERIOD JANUARY 2008 TO DECEMBER 2009
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CHAPTER ONE
INTRODUCTION
1.0 Scope of Audit
1. The audit covered DVLA’s procurement activities at the DVLA Headquarters
during the fiscal years 2008 and 2009. We used procedures which were designed
primarily to ascertain whether the procurement records provide an adequate view of the
procurement activities reported for the years under review. In particular, DVLA’s
systems of internal controls, policies and procedures pertaining to the Authority’s
procurement management and compliance with the Public Procurement Act were
reviewed.
1.1 Legal mandate
2. Our mandate is derived from the powers and functions granted the Auditor-
General under Article 187 of the 1992 Constitution. The audit was also conducted
within the framework of the following legislations:
The Audit Service Act, 2000 (Act 584);
The INTOSAI auditing standards;
The Public Procurement Act, 2003 (Act 663);
The Financial Administration Act,2003 (Act654);
The Financial Administration Regulations, 2004 (LI 1802); and
The Stores Regulations, 1984.
1.2 Methodology
3. Our audit procedures were aimed at understanding DVLA’s procurement
administration which to a large extent was informed by the provisions of the Public
Procurement Act. We also applied audit tools to facilitate our identification of inherent
and control risks the Authority was exposed to, in its procurement administration. We
interviewed key officers involved in DVLA’s procurement administration, including the
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Chief Executive, the Procurement Officer and the Deputy Director of Finance.
Additionally we reviewed various documents listed as Appendix A.
These procedures enabled us to identify weaknesses in DVLA’s procurement
administration.
1.3 DVLA’s objectives and functions
4. The Driver Vehicle Licensing Authority Act, 1999 (Act 569) was passed with the
object of promoting good driving standards in the country; and to ensure the use of road
worthy vehicles on the roads and in other public places. The functions of the DVLA, as
stipulated by its enabling legislation, include the following:
Establishing standards and methods for the training and testing of driving
instructors and drivers of motor vehicles and riders of motor cycles;
Establish standards and methods for the training and testing of vehicle
examiners;
Provide syllabi for driver training and training of instructors;
Issue driving licenses;
Register and license driving schools;
License driving instructors;
Inspect, test and register motor vehicles; and
Issue vehicle registration certificates.
1.4 Key Personnel
6. The following management personnel were at post during the period of audit:
Name Position Period in Service
Mr. Joe Osei Owusu Chief Executive 20/01/2001- June 2008
Mrs. Mable Sagoe Ag. Chief Executive June 2008 - 12/01/2009
Mr. Justice M.Y. Amergashie Chief Executive 13/01/2009 to date
Mr. Mohammed Twumasi Deputy Director Finance 1/11/2005 to date
Mr. Andrew Denteh Accountant 17/10/07 to date
Mr. Eric Thompson Procurement Officer 11/11/2009 to date
PROCUREMENT AUDIT REPORT OF THE AUDITOR-GENERAL ON DRIVER, VEHICLE AND LICENSING
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CHAPTER TWO
DETAILS OF FINDINGS AND RECOMMENDATIONS
2.0 Failure to prepare procurement plan for 2008 - GH¢1,886,239.00
6. Section 21, subsections 1 and 2 of the Public Procurement Act, 2003 requires
every procurement entity to prepare a procurement plan to support its approved
programme. The plan shall indicate:
a. Contract packages
b. estimated cost for each package
c. the procurement method, and
d. processing steps and times.
7. Also, a procurement entity shall submit to its Tender Committee not later than one
month to the end of the financial year, the procurement plan for the following year for
approval.
8. Contrary to the above, we noted during the examination of the procurement
processes of the DVLA that the Authority procured goods and services amounting to
GH¢1,886,239.00 in 2008 without preparing a procurement plan as required by the Act.
Details are attached as Appendix B to the report.
9. Failure to prepare a Procurement Plan by management is a violation of the Public
Procurement Act and could lead to misuse of state resources through unplanned
procurement. It may also deprive the Authority from obtaining value for money from its
procurement activities. We could therefore not determine whether actual procurements
undertaken during the year were in line with planned activities for that year.
10. We urged management to always ensure that it prepares a Procurement Plan in
compliance with the Public Procurement Act, 2003.
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2.1 Payment vouchers totaling GH¢76,096.28 were not pre-audited by Internal
Audit Unit
11. Internal Audit Agency Act, 2003 (Act 658) Part I, Section 3 (2b & d) states that
“The Agency shall ensure that the financial activities of MDAs and MMDAs are in
compliance with laws, policies, plans, standards and procedures; and that national
resources are used economically, effectively and efficiently’’.
12. Among the duties and functions of the Internal Audit Unit are the pre and post
auditing of payment vouchers and other related records, monitoring of revenue collection
and accounting, expenditure control, analysing the internal control system of the DVLA
and establishing a review programme.
13. A review of the payment process revealed that two payment vouchers totaling
GH¢76,096.28 were not pre-audited by the internal auditor. These payments were in
respect of procurement of works covering the period under review, as shown in Table 1.
Table 1: Payments not pre-audited by the Internal Audit Unit
Date Details Contractor PV. NO. Amount
(GH¢)
27/2/09
Construction of Car
Park - Tema District
Office
F. F. Construction Ltd 65/09 68,857.90
7/11/08
Payment for
construction of fence
wall Tamale
Tamlana Tega Ent. 455/08 7,238.38
Total
76,096.28
14. We could not ascertain the cause of Internal Auditor’s failure to pre-audit the said
payment vouchers. Failure to pre-audit payment vouchers by an internal auditor could
result in over payment to clients, aside of other risks that this omission may engender.
We could therefore not confirm whether the Authority obtained value for money in these
transactions, which is one of the principal objectives underpinning the Public
Procurement Act, 2003 (Act 663).
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15. We recommended that management ensure that all the necessary control
procedures are adhered to before disbursing public funds.
2.2 Failure to print security documents from mandated source - GH¢38,913.75
16. Chapter 4, Section 0404 of the Stores Regulations 1984 states “The following
printed forms shall always be printed by the Ghana Publishing Corporation; no other
printer shall be asked to print these forms: - all forms that require the printing of the
Ghana Coat of Arms on them and all forms of security nature”.
17. We noted that DVLA contracted the printing of Letterheads and Cost Recovery
Receipt Books to Max Associates Ltd and Fiona Press Ltd respectively. These books
which bear the Ghana Coat of Arms, cost the Authority GH¢38,913.75 as shown in
Table 2.
Table 2: Letterheads and Cost Recovery Receipt Books printed from unauthorised
sources
Date Details Contractor Amount GH¢
28/8/08 Printing of Recovery receipt books Fiona Press Ltd
19,923.75
2009
Printing of cost recovery receipt
books and DVLA branded letter
heads
Max Associates
Ltd
18,990.00
Total
38,913.75
18. Management could not provide any explanation for its decision to print these
books from private companies. Failure by management to contract Ghana Publishing
Corporation to print the documents has deprived the state institution of the revenue which
could have accrued from this transaction. It could also result in a breach of the security
considerations envisaged in that regulation.
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19. We recommended that management should always contact Ghana Publishing
Corporation (GPC) regarding the printing of documents specified in the regulation.
Where GPC is not in the position to print the said documents, management could then
contract private printing firms to do so after the necessary authorisation had been sought.
2.3 Contract awarded in excess of lowest evaluated tender price
20. Section 59 (1 and 3a) of the Public Procurement Act, 2003 (Act 663) states “The
procurement entity shall evaluate and compare the tenders that have been accepted in
order to ascertain the successful tender in accordance with the procedures and criteria set
out in the invitation documents; and the successful tender shall be the tender with the
lowest evaluated tender price”.
21. We found that Messrs F. F. Construction Limited in 2008, submitted a bid at a
price of GH¢297,644.00 to construct a car park at the DVLA office in Tema. Upon
evaluation of the bids submitted by various companies, the Evaluation Panel
recommended Messrs F.F. Construction to the Entity Tender Committee as the winner of
the bid with a price of GH¢335, 524.00 as shown in Appendix C.
22. Management could not provide any justification for the decision to pay
GH¢37,880.00 more than what was quoted by the contractor in the bidding document. It
was apparent that members of both the Evaluation Panel and the Entity Tender
Committee failed to exercise due dillegence in the performance of their duties.
23. We urged management to investigate and provide my office with payment
vouchers covering the total payment made to the contractor. Where it is confirmed that
payment has been made to the company in excess of the GH¢297,644.00 quoted, the
difference should be retrieved from the company. Members of the Evaluation Panel and
the Entity Tender Committee should be made to pay the amount if management is unable
to retrieve same from the company.
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2.4 Procurement of goods and works above the Entity Tender Committee
threshold - GH¢1,956,558.00
24. According to Schedule 3 subsection 3 (B1) of the Public Procurement Act, 2003
(Act 663) the threshold for approval by Entity Tender Committees for goods is between
the range GH¢5,000.00 - GH¢10,000.00 while for works is between GH¢10,000.00 -
GH¢200,000.00.
25. We found that the Entity Tender Committee of DVLA approved five contracts for
the procurement of various goods and works amounting to GH¢1,956,558.00 in 2008.
Our review further disclosed that each of the contracts approved exceeded the Entity
Tender Committee’s approved threshold as detailed in Table 3.
Table 3: Procurement of goods and works approved by the Entity Tender
Committee above its threshold
Year Details Contractor Amount GH¢
2008 Supply of office furniture to DVLA offices Expert furnish Ltd 117,215.00
2008 Supply of Computers and Accessories Engineering Systems and
Service Ltd 865,730.29
2008 Supply of Biometrics Engineering Systems and
Service Ltd 228,438.80
2008 Construction of Car Park - Tema office F. F Construction Ltd
335,524.00
2008 Renovation of Head office 2 story Building
and associated work at switchbackroad Accra
Ciddam Construction Ltd
409,649.91
Total
1,956,558.00
26. Management could not explain why The Entity Tender Committee failed to apply
the law as stipulated in Section 17 (2c) of the PPA. The Entity Tender Committee acted
beyond its powers and any aggrieved competitor who took part in the bidding process
could seek remedial action against the Authority under Sections 78 - 80 of the PPA. This
could result in adverse financial consequences to the Authority.
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27. We recommended that the Entity Tender Committee should strictly follow laid
down laws and regulations on procurement as stipulated in the Public Procurement Act,
2003 (Act 663) and other relevant legislations.
2.5 Failure to advertise for the procurements of goods and works–
GH¢1,743,546.60
28. Schedule 3 subsection 1 (3a &b) of the Public Procurement Act, 2003 (Act 663)
requires that “Entities procuring goods between GH¢20,000.00 and GH¢200,000.00, and
works between GH¢50,000.00 and GH¢1,500,000.00 shall use the national competitive
tendering method”.
29. We noted however that, DVLA management did not advertise for the procurement
of goods and works amounting to GH¢1,743,546.60 in any of the national newspapers or
the public procurement bulletin. See Table 4.
Table 4: Procurement of goods and works not advertised
Date Details Contractor Amount GH¢
2008 Supply of office stationery to DVLA Head
office Snow flower Enterprise
83,617.00
2008 Renovation of Head office 2 storey building and
associated works at switchbackroad Accra
Ciddam Construction Ltd 409,649.91
2008 Supply of office furniture to DVLA Office Expert Furnish Ltd 117,215.00
2008 Supply of computers and accessories/ General
Hardware
Engineering Systems and
Services
865,730.29
2008 Supply of Biometrics
Enigneering Systems and
Services
228,438.80
2008 Construction of fence wall at Tamale Office M/S Tamlana Tega Ent. 38,895.60
Total
1,743,546.60
30. Failure by management to comply with the law could result in procuring goods
and services at non-competitive prices with sub-standard quality and may impair the
value for money objective of the Public Procurement Act.
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31. We recommended that management should always advertise procurements above
its threshold in a widely circulated newspaper.
2.6 Absence of evidence of evaluation panel report - GH¢1,417,095.20
32. Article 59 (1) of the Public Procurement Act, 2003 (Act 663) states: “The
procurement entity shall evaluate and compare the tenders that have been accepted in
order to ascertain the successful tender in accordance with the procedures and criteria set
out in the invitation documents”.
33. We have examined the contracts listed in Table 5, covering the procurement of the
goods and works which were awarded in 2008 and noted however that there was no
report by the Evaluation Panel as the basis for awarding the four contracts listed, totaling
GH¢1,417,095.20.
Table 5: Procurement not supported by Evaluation Panel Reports
Year Details Contractor
Amount
(GH¢)
2008
Renovation of Head office 2 storey
building & associated works on switchback
road Accra
Ciddam Construction Ltd
409,649.91
2008
Supply of office furniture to DVLA office
Expert Furnished Ltd
117,215.00
2008
Supply of computers & accessories /
General Hardware
Engineering Systems and
Services
865,730.29
2009
Supply and installation of computers and
accessories
Kensington Information Ltd
24,500.00
Total
1,417,095.20
34. Management indicated that the evaluation was done but could not produce the
report for our examination. This situation in our view depicted poor record keeping by
those in charge as well as lack of effective supervision by management.
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35. We urged management to retrieve the evaluation reports on the contracts for audit
verification.
2.7 Absence of contract and fixed assets registers
36. Section 1 (1a) of the Financial Administration Regulation, 2004 (L.I 2004) states
“Any public officer who is responsible for the conduct of financial business on behalf of
the Government of Ghana shall keep proper records of all transactions and shall produce
records of the transactions for inspection when called upon to do so by the Minister, the
Auditor-General or any officers authorised by them”.
37. We noted that management of DVLA did not keep Contract and Fixed Assets
Register to record all transactions pertaining to a particular contract and asset
respectively. A contract register would assist management to keep track of all contracts as
regards the stage of execution and payment details. Also, a Fixed Assets Register would
record all fixed assets procured and provide details of special identification numbers, cost
of the asset, depreciation, location, etc. The lapse, we noted, was due to lack of effective
supervision on the part of management.
38. The Internal Auditor indicated that a Fixed Asset Register existed but management
could not make it available to us when we requested for it. As a result of the failure to
keep the above records, we could not ascertain the state of assets owned by the DVLA
and also determine the Authority’s outstanding liabilities, if any, in respect of
procurements made during the audit period. Cumulatively, these lapses would affect the
reliability of the balance sheet produced by DVLA management.
39. We urged management to focus particular attention on record keeping in the
administration and disbursement of Government of Ghana funds.
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2.8 Entity Tender Committee not properly constituted
40. Schedule 1 section 17 subsection 1 (1-3) of the Public Procurement Act, 2003 (Act
663) provides details of the composition of Tender Committee for Central Management
Agency/Ministry or Subvented Agency as follows:
head of Agency;
head of finance or accounts division;
a representative of the Ministry of Justice not below Chief State Attorney;
three other heads of divisions or department one of whom represents a user
department;
two members of Parliament from the region, one appointed by the Minister and
the other chosen by the Regional Caucus of Members of Parliament; and
the secretary shall be the officer heading the procurement unit.
41. From a review of documents made available to us by management, we found that
the requirement for two members of Parliament to be on the committee was not adhered
to. We instead noted that two Deputy Directors of Management Information System and
Administration were appointed to serve on the Entity Tender Committee. We could not
ascertain the basis for the inclusion of the two officers on the committee.
42. The failure to comply with the law means that the input of the two members of
Parliament as envisaged under the PPA would not be realised. Whilst recognising the
practical difficulties that could arise in having members of Parliament participate
regularly at the committee’s sittings, we could not encourage the violation of the law. We
therefore urge management to comply with the law.
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2.9 Failure to hold annual board of survey for 2009
43. No Board of Survey on stores and obsolete items was held after the close of
business at the end of the 2009 financial year. Board of survey is necessary for
independent confirmation of stores balances and obsolete items.
The annual stocktaking also ensures that the records reflect the true stock and asset
position, which is essential for planning and stock control purposes.
44. Failure to hold annual Board of survey contravened chapter 11, section 1103 and
chapter 12, section 1202 of the Stores Regulation, 1984. This situation could result in
loss in value of assets and stock. Also, unserviceable items, abandoned, unused and
obsolete items might not be discovered timely which could lead to further deterioration
and loss in value.
45. We recommended that annual Board of Survey and stock taking of both stores and
assets be held at the close of business at the end of each financial year.
Appendix A
Checklist of records/documents examined
Serial Record/document
1
Procurement Plan for 2009
2
Bid Evaluation Reports File
3
Contract Awards Letters File
4
Payment vouchers
5
Contract document
6
Minutes of Tender Evaluation Committee
7
Annual budget for 2008 & 2009
8
Advertised projects file
9
DVLA Act, 1999 (Act 569)
10
Bank statements
Appendix B
Sample of procurement done which were not supported by a Procurement Plan
Year Details Contractor Amount GH₵
2008
Contract for the supply of Biometrics Engineering Systems and
Services Limited 228,438.80
2008
Construction of Tema District Office
Car Park
F.F. Construction Limited
335,524.26
2008
Procurement of Office Furniture to
DVLA Offices
Expert Furnish Limited
117,215.00
2008
Contract for Renovation of Head
Office at Cantonment
Ciddam Construction
Limited 409,649.91
2008 Supply of Office Furniture N/A 85,459.00
2008
Supply and Installation of Wide Area
Network
Dealer Computers
465,389.14
2008
Supply of Office Furniture N/A
20,180.00
2008
Supply of General Goods (a)
Florescent Tubes 4ft and fitting (b)
Reflective Jackets
Snowflower Enterprise
14,685.00
2008
Contract for the printing of standard
operating procedures and others
Samjaco Trading
Enterprise 15,798.40
2008
Contract for the printing of Cost
Recovery Receipt Books
Fiona Press Limited
19923.75
2008
Contract for the printing of DVLA
branded File Covers
Little Sky Press
17,925.00
2008
Extension of Cleaning Services at
Kumasi Office
N/A
1,933.14
2008
Contract for the Construction of
Fence Wall at Tamale Office
M/S Tamlana Tega
Enterprise 38,895.60
2008
Contract for the supply of Office
Stationery
Snowflower Enterprise
83,617.00
2008
Contract for the Renovation of Wa
Office Building and Bungalow
Ya-Hamid Enterprise
31,605.00
TOTAL 1,886,239.00
Mission Statement The Ghana Audit Service exists
To promote
· good governance in the areas of transparency,
accountability and probity in the public financial
management system of Ghana
By auditing
· to recognized international auditing standards the
management of public resources
And
· reporting to Parliament
Cover Designed and Printed by The Advent PressTel: + 233 (0) 302 781044/777861Email: [email protected]