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8/7/2019 FINAL AC TB

1/40

Month:.................................Year:..................

AGONA SENIOR HIGH TECHNICAL SCHOO

2011 20

GOG P.E. ACCOUNT

TOTAL

L/F DEBIT CREDIT DEBIT

REVENUE-SALARIES 14 GOG -

Established Posts 23 GOG -

Non-Established Posts GOG

Contract Appointments GOG

Daily Rated GOG

Probation GOG

Other ( Specify) GOG

S.S.F. 23 GOG -

Miscellaneous Allowances GOG

GOG ADMIN ACCOUNT

REVENUE-ADMINISTRATION 15 GOG -EXPENDITURE

Electricity GOG -

Water GOG -

Telecommunications GOG -

Postal Charges GOG -

Sanitation Charges GOG -

Armed Guards/Security GOG -

Fire Campaign GOG -

Cleaning Materials GOG -

Contract Cleaning GOG -Stationery 38 GOG -

Refreshments GOG -

First Aid Materials GOG -

Contract Printing GOG -

Contract Photocopying GOG -

Purchase of Publications GOG -

Advertisements GOG -

Office Accomodation GOG -

Residential Accomodation GOG -

Rental of Office Equipment GOG -

Hotel Accomodation GOG -

Travel Allowance 49 GOG -

Running Cost of Official Vehic GOG -

Maintenance of Official Vehicl 51 GOG -

Car Rental GOG -

Transfer Grant GOG -

Out station GOG -

Roads and Grounds GOG -

Minor Repairs of Residential B GOG -

Minor repairs Office Buildings GOG -

Maintenance of Furniture and F GOG -

Maintenance of Equipment, Mach GOG -


2/40

Month:.................................Year:..................

2011 20Minor Repairs Schools/Coll. GOG

nsurance and Compensation GOG -

Bank Charges GOG -

Contributions GOG -

Refund of Medical Expenses GOG -Audit GOG -

Other charges GOG -

Motorbike Mtc Allwance GOG -

Bicycle Mntce Allwance GOG -

Car Mntce Allwance 68 GOG -

Overtime Allwance 69a GOG -

Guide Allwance 69 GOG -

Responsibility Allwance 70 GOG -

Tools Allowance GOG -

GOG SERVICE ACCOUNT

REVENUE-SERVICE 16 GOG -

EXPENDITURE

Training Materials GOG -

Hire of Venue GOG -

Hotel Accomodation GOG -

Refreshments GOG -

Tuition Fees GOG -

Local Consultants Fees GOG -

External Consultants Fees GOG -

Stationery 79 GOG -

Refreshments GOG -

Uniform and Protective Clothing GOG -

Feeding Costs GOG -

Sports&rec./Cult Mat. GOG -

School Text/Library Books GOG -

School Lab/Chemicals&Cons. GOG -

Other Teaching/Learning Materi GOG -

National Awards GOG -

Contract Printing 88 GOG -

Contract Photocopying GOG -

Purchase of Publications GOG -

Advertisements GOG -

Rent of Equipment & Plant GOG -

Night Allowances GOG -

Local Travel running Costs 95 GOG -

Mileage Allowance GOG -Local Hotel Accomodation GOG -


3/40

Month:.................................Year:..................

2011 20Foreign Travel Per diem GOG -

Foreign Travel costs GOG -

Examinations GOG -

Bank Charges GOG -

REVENUE-INVESTMENT GOG -

EXPENDITURE

Consultancy Fees GOG -

Contract Fees GOG -

Compensation for Land GOG -

Sanitory Facilities Only GOG -

Access Roads Only GOG -

Water System Only GOG -

New Buildings GOG -

Buildings GOG -

Plant and Equipment GOG -

Plant & Equipment GOG -

Motor Cycle & Bicycles GOG -

Furniture GOG -

Motor Cycles & Bicycles GOG -

Textbooks/Computers & Educ.Mat. GOG -

DONOR SERVICE ACCOUNT

REVENUE-SERVICE DFID -

EXPENDITURE

Training Materials DFIDHire of Venue DFID

Hotel Accomodation DFID

Refreshments DFID

Tuition Fees DFID

Local Consultants Fees DFID

External Consultants Fees DFID

Stationery DFID

Refreshments DFID

Uniform and Protective Clothing DFID

Feeding Costs DFID

Sports&rec./Cult Mat. DFID

School Text/Library Books DFID

School Lab/Chemicals&Cons. DFID

Other Teaching/Learning Materi DFID

National Awards DFID

Contract Printing DFID

Contract Photocopying DFIDPurchase of Publications DFID


4/40

Month:.................................Year:..................

2011 20Advertisements DFID

Rent of Equipment & Plant DFID

Night Allowances DFID

Local Travel running Costs DFID

Mileage Allowance DFID

Local Hotel Accomodation DFID

Foreign Travel Per diem DFID

Foreign Travel costs DFID

Examinations DFID

Bank Charges DFID

DONOR INVESTMENT ACCOUNT

REVENUE-INVESTMENT DFID

EXPENDITURE

Consultancy Fees DFID

Contract Fees DFID

Compensation for Land DFID

Sanitory Facilities Only DFID

Access Roads Only DFID

Water System Only DFID

New Buildings DFID

Buildings DFID

Plant and Equipment DFID

Plant & Equipment DFID

Motor Cycle & Bicycles DFID

Furniture DFID

Motor Cycles & Bicycles DFID

Textbooks/Computers & Educ.Mat. DFID

DONOR(PPS) SERVICE ACCOUNT

REVENUE-SERVICE PPS -

EXPENDITURE

Training Materials PPS

Hire of Venue PPS

Hotel Accomodation PPS

Refreshments PPS

Tuition Fees PPS

Local Consultants Fees PPS

External Consultants Fees PPS

Stationery PPS

Refreshments PPS

Uniform and Protective Clothing PPS

Feeding Costs PPS

Sports&rec./Cult Mat. PPS


5/40

Month:.................................Year:..................

2011 20School Text/Library Books PPS

School Lab/Chemicals&Cons. PPS

Other Teaching/Learning Materi PPS

National Awards PPS

Contract Printing PPS

Contract Photocopying PPS

Purchase of Publications PPS

Advertisements PPS

Rent of Equipment & Plant PPS

Night Allowances PPS

Local Travel running Costs PPS

Mileage Allowance PPS

Local Hotel Accomodation PPS

Foreign Travel Per diem PPS

Foreign Travel costs PPS

Examinations PPS

Bank Charges PPS

DONOR INVESTMENT ACCOUNT PPS

REVENUE-INVESTMENT PPS

EXPENDITURE PPS

Consultancy Fees PPS

Contract Fees PPS

Compensation for Land PPS

Sanitory Facilities Only PPS

Access Roads Only PPS

Water System Only PPS

New Buildings PPS

Buildings PPS

Plant and Equipment PPS

Plant & Equipment PPS

Motor Cycle & Bicycles PPS

Furniture PPS

Motor Cycles & Bicycles PPS

Textbooks/Computers & Educ.Mat. PPS

REVENUE-ADMINISTRATION HIPC

REVENUE-SERVICE 21 HIPC -

REVENUE-INVESTMENT HIPC

EXPENDITURE HIPC

Electricity 204 HIPC 4,291.47

Water HIPC 395.37

Telecommunications HIPC -

Postal Charges HIPC -Sanitation Charges HIPC -


6/40

Month:.................................Year:..................

2011 20Armed Guards/Security HIPC -

Fire Campaign HIPC -

Cleaning Materials HIPC -

Contract Cleaning HIPC -

Stationery HIPC 1,214.90Refreshments HIPC -

First Aid Materials HIPC -

Contract Printing HIPC -

Contract Photocopying HIPC -

Purchase of Publications HIPC -

Advertisements HIPC -

Office Accomodation HIPC -

Residential Accomodation HIPC -

Rental of Office Equipment HIPC -

Hotel Accomodation HIPC -

Travel Allowance HIPC -

Running Cost of Official Vehic HIPC -

Maintenance of Official Vehicl HIPC -

Car Rental HIPC -

Transfer Grant HIPC -

Out station HIPC -

Roads and Grounds HIPC -

Minor Repairs of Residential B HIPC -

Minor repairs Office Buildings HIPC 8,312.00

Maintenance of Furniture and F HIPC -

Maintenance of Equipment, Mach HIPC 148.00

Minor Repairs Schools/Coll. HIPC

nsurance and Compensation HIPC -

Bank Charges HIPC -

Contributions HIPC -

Refund of Medical Expenses HIPC -

Audit HIPC -

Other charges HIPC -

Motorbike Mtc Allwance HIPC -

Bicycle Mntce Allwance HIPC -

Car Mntce Allwance HIPC -Overtime Allwance HIPC -

Guide Allwance HIPC -

Responsibility Allwance HIPC -

Tools Allowance HIPC -

Training Materials HIPC -

Hire of Venue HIPC -

Hotel Accomodation HIPC -

Refreshments HIPC -

Tuition Fees HIPC -Local Consultants Fees HIPC -


7/40

Month:.................................Year:..................

2011 20External Consultants Fees HIPC -

Stationery HIPC -

Refreshments HIPC -

Uniform and Protective Clothing HIPC -

Feeding Costs 258 HIPC -

Sports&rec./Cult Mat. HIPC 1,182.40

School Text/Library Books HIPC -

School Lab/Chemicals&Cons. HIPC 5,535.00

Other Teaching/Learning Materi HIPC -

National Awards HIPC -

Contract Printing HIPC -

Contract Photocopying HIPC -

Purchase of Publications HIPC -

Advertisements HIPC -

Rent of Equipment & Plant HIPC -

Night Allowances HIPC -

Local Travel running Costs HIPC -

Mileage Allowance HIPC -

Local Hotel Accomodation HIPC -

Foreign Travel Per diem HIPC -

Foreign Travel costs HIPC -

Examinations HIPC -

Bank Charges HIPC -

CAPITATION GRANT EXPS HIPC

Consultancy Fees HIPC

Contract Fees HIPC

Compensation for Land HIPC

Sanitory Facilities Only HIPC

Access Roads Only HIPC

Water System Only HIPC

New Buildings HIPCBuildings HIPC

Plant and Equipment HIPC

Plant & Equipment HIPC

Motor Cycle & Bicycles HIPC

Furniture HIPC

Motor Cycles & Bicycles HIPC

Textbooks/Computers & Educ.Mat. HIPC

REVENUE-ADMINISTRATION BOARDING

REVENUE-SERVICE 108 BOARDING -

REVENUE-INVESTMENT BOARDING


8/40

Month:.................................Year:..................

2011 20EXPENDITURE BOARDING

Electricity BOARDING -

Water BOARDING -

Telecommunications BOARDING -

Postal Charges 111 BOARDING -Sanitation Charges 112 BOARDING -

Armed Guards/Security 113 BOARDING -

Fire Campaign BOARDING -

Cleaning Materials BOARDING 102.00

Contract Cleaning BOARDING -

Stationery 117 BOARDING -

Refreshments 118 BOARDING -

First Aid Materials BOARDING -

Contract Printing BOARDING 3,770.00

Contract Photocopying BOARDING -

Purchase of Publications BOARDING -

Advertisements BOARDING -

Office Accomodation BOARDING -

Residential Accomodation 125 BOARDING -

Rental of Office Equipment BOARDING -

Hotel Accomodation BOARDING -

Travel Allowance 128 BOARDING 1,175.00

Running Cost of Official Vehic 129 BOARDING 310.40

Maintenance of Official Vehicl 130 BOARDING 450.00

Car Rental BOARDING -

Transfer Grant BOARDING -

Out station BOARDING -

Roads and Grounds BOARDING -

Minor Repairs of Residential B BOARDING -

Minor repairs Office Buildings BOARDING -

Maintenance of Furniture and F 137 BOARDING -

Maintenance of Equipment, Mach BOARDING -

Minor Repairs Schools/Coll. BOARDING

nsurance and Compensation 139 BOARDING -

Bank Charges BOARDING 134.92

Contributions 141 BOARDING -Refund of Medical Expenses 142 BOARDING -

Audit BOARDING -

Other charges 144 BOARDING -

Motorbike Mtc Allwance BOARDING -

Bicycle Mntce Allwance BOARDING -

Car Mntce Allwance BOARDING -

Overtime Allwance BOARDING -

Guide Allwance BOARDING -

Responsibility Allwance BOARDING -

Tools Allowance BOARDING -Training Materials 152 BOARDING 300.00


9/40

Month:.................................Year:..................

2011 20Hire of Venue BOARDING -

Hotel Accomodation 154 BOARDING -

Refreshments BOARDING -

Tuition Fees 156 BOARDING -

Local Consultants Fees BOARDING -

External Consultants Fees BOARDING -

Stationery BOARDING -

Refreshments BOARDING -

Uniform and Protective Clothing 161 BOARDING -

Feeding Costs 162 BOARDING 16,652.30

Sports&rec./Cult Mat. 163 BOARDING -

School Text/Library Books 164 BOARDING 31.00

School Lab/Chemicals&Cons. BOARDING -

Other Teaching/Learning Materi 166 BOARDING -

National Awards BOARDING -

Contract Printing BOARDING -

Contract Photocopying 169 BOARDING -

Purchase of Publications 170 BOARDING -

Advertisements BOARDING -

Rent of Equipment & Plant 172 BOARDING -

Night Allowances BOARDING -

Local Travel running Costs BOARDING -

Mileage Allowance BOARDING -

Local Hotel Accomodation BOARDING -

Foreign Travel Per diem BOARDING

Foreign Travel costs BOARDING -

Examinations 178 BOARDING -

Bank Charges 179 BOARDING -

Consultancy Fees BOARDING -

Contract Fees BOARDING -

Compensation for Land BOARDING -

Sanitory Facilities Only BOARDING -

Access Roads Only BOARDING -

Water System Only BOARDING -

New Buildings BOARDING -

Buildings BOARDING -

Plant and Equipment BOARDING -

Plant & Equipment BOARDING -

Motor Cycle & Bicycles BOARDING -

Furniture 201 BOARDING -

Motor Cycles & Bicycles BOARDING -


10/40

Month:.................................Year:..................

2011 20Textbooks/Computers & Educ.Mat. 203 BOARDING -

REVENUE-ADMINISTRATION OTHERS

REVENUE-SERVICE 291 OTHERS -

REVENUE-INVESTMENT OTHERS

EXPENDITURE OTHERSElectricity OTHERS -

Water OTHERS -

Telecommunications OTHERS -

Postal Charges OTHERS -

Sanitation Charges OTHERS -

Armed Guards/Security OTHERS -

Fire Campaign OTHERS -

Cleaning Materials OTHERS -

Contract Cleaning OTHERS -

Stationery OTHERS -

Refreshments OTHERS -

First Aid Materials OTHERS -

Contract Printing OTHERS -

Contract Photocopying OTHERS -

Purchase of Publications OTHERS -

Advertisements OTHERS -

Office Accomodation OTHERS -

Residential Accomodation OTHERS -

Rental of Office Equipment OTHERS -

Hotel Accomodation OTHERS -

Travel Allowance OTHERS -

Running Cost of Official Vehic OTHERS -

Maintenance of Official Vehicl OTHERS -

Car Rental OTHERS -

Transfer Grant OTHERS -

Out station OTHERS -

Roads and Grounds OTHERS -

Minor Repairs of Residential B OTHERS -

Minor repairs Office Buildings OTHERS -

Maintenance of Furniture and F OTHERS -

Maintenance of Equipment, Mach OTHERS -Minor Repairs Schools/Coll. OTHERS

nsurance and Compensation OTHERS -

Bank Charges OTHERS -

Contributions 324 OTHERS -

Refund of Medical Expenses OTHERS -

Audit OTHERS -

Other charges 327 OTHERS -

Motorbike Mtc Allwance OTHERS -

Bicycle Mntce Allwance OTHERS -

Car Mntce Allwance OTHERS -Overtime Allwance OTHERS -


11/40

Month:.................................Year:..................

2011 20Guide Allwance OTHERS -

Responsibility Allwance 333 OTHERS -

Tools Allowance OTHERS -

Training Materials 335 OTHERS -

Hire of Venue OTHERS -

Hotel Accomodation OTHERS -


Tuition Fees OTHERS -

Local Consultants Fees OTHERS -

External Consultants Fees OTHERS -

Stationery OTHERS -


Uniform and Protective Clothing OTHERS 14,080.00

Feeding Costs 345 OTHERS -

Sports&rec./Cult Mat. OTHERS -

School Text/Library Books OTHERS -

School Lab/Chemicals&Cons. OTHERS -

Other Teaching/Learning Materi OTHERS -

National Awards OTHERS -

Contract Printing OTHERS -

Contract Photocopying OTHERS -

Purchase of Publications OTHERS -

Advertisements OTHERS -

Rent of Equipment & Plant OTHERS -

Night Allowances OTHERS -

Local Travel running Costs OTHERS -

Mileage Allowance OTHERS -

Local Hotel Accomodation OTHERS -

Foreign Travel Per diem OTHERS

Foreign Travel costs OTHERS -

Examinations OTHERS -

Bank Charges OTHERS -

NVESTMENT ACCOUNT OTHERS

Consultancy Fees OTHERS -

Contract Fees OTHERS -

Compensation for Land OTHERS -

Sanitory Facilities Only OTHERS -

Access Roads Only OTHERS -

Water System Only OTHERS -

New Buildings OTHERS -

Buildings OTHERS -


12/40

Month:.................................Year:..................

2011 20Plant and Equipment OTHERS -

Plant & Equipment OTHERS -

Motor Cycle & Bicycles OTHERS -

Furniture OTHERS -

Motor Cycles & Bicycles OTHERS -Textbooks/Computers & Educ.Mat. OTHERS -

DESCRIPTION

OTHER FUNDS-BANK 130,325.56

GETFUND-BANK

DONOR-ESSP BANK

HIPC-BANK

PPS-BANK

Staff Salary Advances 5,240.00

Staff Imprest -

Stationery-Stock -

Consumables-Stock 3,352.26

Govt. Budget Admin -

Govt. Unspent Budget -

Student Debtors -

Other Debtors -

Staff Creditors -

Suppliers -

Student Creditors 1,100.10

Other Creditors 22,617.36

Govt. Budget P. E. -

ncome Tax-IRS -

GOG Revenue Reserves

HIPC Relief Reserve

PPS Reserve

Sch Boarding Reserve

GetFund Reserve

Donor Fund Reserve

Donations & other funds Reserve

GRAND TOTAL 197,002.58 23,717.46 -

### -


13/40

Month:.................................Year:..................

0

CREDIT


14/40

Month:.................................Year:..................

0


15/40

Month:.................................Year:..................

0


16/40

Month:.................................Year:..................

0


17/40

Month:.................................Year:..................

0


18/40

Month:.................................Year:..................

0


19/40

Month:.................................Year:..................

0


20/40

Month:.................................Year:..................

0


21/40

Month:.................................Year:..................

0


22/40

Month:.................................Year:..................

0


23/40

Month:.................................Year:..................

0


24/40

Month:.................................Year:..................

0

-


25/40


26/40

AGONA SENIOR HIGH TECHNICAL SCHOOLSTATEMENT OF SURPLUS AS AT 31ST DECEMBER,2011

Notes 2011 2010

Surplus at the beginning - -

Excess transferred from Rev. & Exp. (58,084.76) 0

Prior year adjustment 10 -

Surplus at end (58,084.76) -


27/40

AGONA SENIOR HIGH TECHNICAL SCHOOLBALANCE SHEET AS AT 31ST DECEMBER, 2011

BROAD BASED ACCOUNT

Notes 2011 2010

GH GH

Current asstes

Cash in hand and at bank 11 130,325.56 -

Stock 11b 3,352.26 -

Debtors/prepayments 12 - -

Advances 13 5,240.00 -

Short term Investments 14 - -

138,917.82 -

Cash Generating Assets

Receivables (Loans) 15 - -

Revolving funds 16 - -

Investments 17 - -

- -

Property Plant & Equiptment/

Non Cash Generating Assets

Leasehold properties 18 - -

Land and buildings 19 - -

Office Furniture and Equiptment - -

Plant and Equiptment - -

Vehicles - -

Others - -

- -

Total Assets 138,917.82 -

LESS LIABILITIES

Current liabilities

Bank overdraft 20 -


28/40

Sundry Creditors and Accurals 21 1,100.10 -

Retentions 22 - -

Other creditors 23 22,617.36 -

Short-term borrowings 24 -

23,717.46 -

Long term liabilities

Borrowings 25 - -

Total Liabilities 23,717.46 -

NET ASSETS 115,200.36 -

REPRESENTED BY:

Reserve 26 (58,084.76) -

Prior year adjustments - -

(58,084.76) -

Sign (173,285.12) -

Head of Accounts


29/40

AGONA SENIOR HIGH TECHNICAL SCHOOL

Cash flow from Operating Activties

Surplus / Deficit for the Year -58,084.76

Increase / Decrease in Stock -3,352.26

Increase / Decrease in Students Debtors -

Increase / Decrease in Other Debtors -

Increase / Decrease in Staff creditors -

Increase / Decrease in Suppliers -

Increase / Decrease in Students Creditors 1,100.10

Increase / Decrease in Other Creditors 22,617.36

-37,719.56

MOVEMENT IN CASH

CASH AT END 130,325.56

CASH AT START -130,325.56

CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR ENDED31ST DECEMBER 2011


30/40

AGONA SENIOR HIGH TECHNICAL SCHOOLNOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER,20111 Accounting Policies of MDA/MMDA

a. Basis of Accounts

The Financial Statements are prepared on a modified cash basis:

MDA/MMDA reports revenue in the period in which they are received.

Expenditure is recognized when goods and services are received and paid for.

Payments for Fixed Assets acquired are written off in the accounting year of acquisition.

Loans and investments are recorded on historic cost basis without any provision for

dimunition of value.

2011 2010

GH GH

2 GoG Fund - Income

GRANTS

Personnel Emolument Income - -

Administration Income - -

Service Income - -

Investment Income - -

TOTAL - -

2.b I.G. F. Retained - -

3.Donor Fund:

Donor Fund- Programme - -

Donor Fund- Project - -

Donor Fund- HIPC - -

TOTAL - -

4. OthersDONATIONS/OTHER MISC. INCOME - -

TOTAL - -

5. GOG FUND -EXPENDITURE

a. Personnel Emolument


31/40

Established Post - -

Non Established Post - -

Transfer to Households - -

Miscellaneous Allowances - -

SSF - -

TOTAL - -

b. Administrative expenditure

Utilities - -

General Cleaning - -

Office Consumables - -

Printing and Publications - -

Rent - -

Travel and Transport - -

Repairs and Maintenance - -

Charges and Fees - -

Other Allowances - -General Expenses

Depreciation

(Multi Sectoral)

TOTAL - -

c.Service Activity Expenses

Training,Seminar and Conference Cost -

Consultancy Expenses -

Materials and Consumables -

Printing and Publications -

Travel and Transport -

Rentals -

Special Services -

TOTAL - -

d. Investment expenditure

Construction -

Property Purchase -

Rehabilitation Expenses

TOTAL - -

6. IGF Retained- Expenditure

a. Personnel Emolument

Established Post -

Non Established Post -

Transfer to Households -

Miscellaneous Allowances -


32/40

Personnel Emolument(Multi-Sectoral) -

TOTAL - -

b.Administrative expenditure

Utilities - -

General Cleaning 102.00 -Office Consumables - -

Printing and Publications 3,770.00 -

Rent - -

Travel and Transport 1,935.40 -

Repairs and Maintenance - -

Charges and Fees 134.92 -

Other Allowances - -

General Expenses - -

Depreciation -

(Multi Sectoral) -

TOTAL 5,942.32 -


Training,Seminar and Conference Cost 300.00 -

Consultancy Expenses - -

Materials and Consumables 16,683.30 -



Rentals - -

Special Services - -

TOTAL 16,983.30 -


Construction - -

Property Purchase - -

Rehabilitation Expenses - -

TOTAL - -

IGF TOTAL EXPENDITURE 22,925.62 -

7. DONOR FUNDS:

a. Donor Fund- Programme

Personnel Emolument -

Established Post -

Non Established Post -

Transfer to Households -

Miscellaneous Allowances -


33/40

Personnel Emolument(Multi-Sectoral) -

TOTAL - -

b. Administrative expenditure

Utilities -

General Cleaning -Office Consumables -


Rent -


Repairs and Maintenance -

Charges and Fees -

Other Allowances -

General Expenses -

Depreciation -

(Multi Sectoral) -

TOTAL - -







Rentals -

Special Services -

TOTAL - -


Construction -

Property Purchase -

Rehabilitation Expenses -

TOTAL - -

Sub-Total Donor Fund(Programme) - -

8 Donor Fund- Project

a.PERSONNEL EMOLUMENT

Established Post -

Contract Post -

Recruitment -

Others (Specify) -


34/40

S. S. F. Contribution -

TOTAL - -

b.Administrative expenditure

Postal Charges -

Telecommunication -Printed Materials & Stationery -

Mtce, Repair- Official Vehicles -

Travel Allowance -

Others -

TOTAL - -

c.Service Expenditure






Rentals -

Special Services -

TOTAL - -


Construction -

Property Purchase -


TOTAL - -

Sub-Total Donor Fund(Project) - -

8 DONOR (HIPC)

e.PERSONNEL EMOLUMENT

Established Post -

Contract Post -

Recruitment -

Others (Specify) -

S. S. F. Contribution -

TOTAL - -

f.Administrative expenditure

Utilities 4,686.84 -

General Cleaning - -


35/40

Office Consumables 1,214.90 -


Rent - -


Repairs and Maintenance 8,460.00 -

Charges and Fees - -Other Allowances - -

General Expenses -

Depreciation -

(Multi Sectoral) -

TOTAL 14,361.74 -

g.Service Expenditure

Training,Seminar and Conference Cost - -

Consultancy Expenses - -

Materials and Consumables 6,717.40 -

Printing and Publications - -Travel and Transport - -

Rentals - -

Special Services - -

TOTAL 6,717.40 -

h. Investment expenditure

Construction -

Property Purchase -


TOTAL - -

Sub-Total Donor Fund(HIPC) 21,079.14 -

9. Others

Electricity - -

Water - -

Telecommunications - -

Postal Charges - -

Sanitation Charges - -Armed Guards/Security - -

Fire Campaign - -

Cleaning Materials - -

Contract Cleaning - -

Stationery - -

Refreshments - -


36/40

First Aid Materials - -

Contract Printing - -

Contract Photocopying - -

Purchase of Publications - -

Advertisements - -

Office Accomodation - -Residential Accomodation - -

Rental of Office Equipment - -

Hotel Accomodation - -

Travel Allowance - -

Running Cost of Official Vehic - -

Maintenance of Official Vehicl - -

Car Rental - -

Transfer Grant - -

Out station - -

Roads and Grounds - -

Minor Repairs of Residential B - -Minor repairs Office Buildings - -

Maintenance of Furniture and F - -

Maintenance of Equipment, Mach - -

Minor Repairs Schools/Coll. - -

Insurance and Compensation - -

Bank Charges - -

Contributions - -

Refund of Medical Expenses - -

Audit - -

Other charges - -

Motorbike Mtc Allwance - -Bicycle Mntce Allwance - -

Car Mntce Allwance - -

Overtime Allwance - -

Guide Allwance - -

Responsibility Allwance - -

Tools Allowance - -

Training Materials - -

Hire of Venue - -

Hotel Accomodation - -

Refreshments - -

Tuition Fees - -

Local Consultants Fees - -

External Consultants Fees - -

Stationery - -

Refreshments - -

Uniform and Protective Clothing 14,080.00 -

Feeding Costs - -


37/40


38/40

Consumables-Stock - -

Govt. Budget Admin - -

Govt. Unspent Budget - -

Student Debtors - -

Other Debtors - -

Staff Creditors - -Suppliers - -

Student Creditors 1,100.10 -

Other Creditors 22,617.36 -

Govt. Budget P. E. - -

Income Tax-IRS - -

GOG Revenue Reserves

HIPC Relief Reserve

PPS Reserve

Sch Boarding Reserve

GetFund Reserve

Donor Fund ReserveDonations & other funds Reserve


39/40

MDA/MMDA

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER,2010

1 Accounting Policies of MDA/MMDA

a. Basis of Accounts

The Financial Statements are prepared on a modified cash basis:

MDA/MMDA reports revenue in the period in which they are received.Expenditure is recognized when goods and services are received and paid for.

Payments for Fixed Assets acquired are written off in the accounting year of acquisition.

Loans and investments are recorded on historic cost basis without any provision for

dimunition of value.

11. Cash and Bank 2010 2009

COST CENTRE GH GH

TOTAL - -

11b. Stock

COST CENTRE

- -

12.Debtors

COST CENTRE GH GH

- -

13.Advances

COST CENTRE GH GH

TOTAL - -

21.Sundry creditors and accruals

COST CENTRE

TOTAL - -

23.Other creditors

COST CENTRE


40/40

TOTAL - -

26.Reserve

COST CENTRE

TOTAL - -

final ac tb

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