...Audit Report Reveals
The Auditor General has blown his audit vuvuzela and soon the seemingly untouchable chaps at the Ghana Football Association (GFA) will be singing Shakira’s zaminamina blues. Several millions of Ghana cedis unaccounted for or blown here and several thousands of dollars unretired or blown there, and cumulatively we are talking real cash.

An audit of the accounts of the Ghana Football Association has revealed that the country’s FA is a rotten empire where the tributary of lack of transparent financial administration, weak checks and balances and massive ‘chop-chop’ meets with the already overburdened pockets of poor Ghanaian taxpayers.

The audit revelation comes at a time when FIFA, the world governing football body, has cut the immunity pipe, usually smoked by many African FAs anytime governments seek investigations into their activities. FIFA boss Sepp Blatter gave the green light while responding to enquiries from President Mills in Switzerland as to whether probing FA’s activities could amount to government interference.

The audit, which was completed in April 21, this year and covered the period July 1, 2007 to June 30, 2009, was upon the request of the GFA itself. The scope of work covered by the Audit Service included review of budgetary control, cash management, procurement, payroll and management of expendable and non-expendable property.

The audit also validated the financial statements for the years ended June 30, 2009.

During the period audited, Mr. Kwasi Nyantekyi, president of the FA, Mr. Fred Pappoe, vice president, Mr. Kofi Nsiah, general secretary, Mr. Ismaila G. Amin, accountant, and Mr. R. Agbemawokla were in charge of administrative and financial functions of the GFA.

According to the report, contrary to best cash management practices, the paying officer failed to obtain receipts to authenticate total payments of $654,779.66 and GH¢8,050,3621 for goods and services procured by the GFA. “Also, disbursements of $349,100.00 to 31 individuals were not acknowledged,” the audit revealed.

The audit revealed payment not acknowledged by recipient included an amount of $20,000 each paid to 14 players of the Black Stars as disbursement of Gold Fields Ghana sponsorship package for the team’s participation in the CAN 2008 tournament, which was paid on January 1, 2008 with payment voucher number 997393406.

Again, the audit uncovered outstanding appearance fees paid to one player, nine technical teams, five managements and two GFA guests that were not acknowledged by recipients.

The audit recommended that to forestall loss of funds, the payments and subsequent ones properly acknowledged, otherwise the paying officer should be held liable for refund of the amount involved.

According to the audit report, accompanying receipts totaling $452,892.16 and GH¢253,009.27 were obtained and management assured the audit team that efforts would be made to properly authenticate the outstanding payment of $550,987.50 and GH¢8,050,367.00 for verification.

The audit revealed that due to weak internal controls over cash management, imprests of $316,301 and GH¢165,696.88 granted to 23 officers between July 2007 and April 2009 to undertake various activities on behalf of the GFA have not been accounted for, even though the programmes were completed. “As at the time of reporting, an amount of $187,331 and GH¢106,593.88 was accounted for, leaving a balance of $128.970.00 and GH¢59,103.00,” the report stated.

The audit recommended that the officers without further delay account for the outstanding amount; otherwise their personal accounts should be debited with the respective amounts.

The audit further recommended that management should institute measures that would ensure that imprests are properly retired.

Again, the audit uncovered that contrary to effective transport management procedure and lax supervision, fuel totaling GH¢12,191.00 purchased during the review period were not recorded in vehicle logbooks to ensure judicious use. “Additionally, officers who used vehicles failed to record journeys undertaken. To prevent misuse of fuel and for effective control over the Association’s vehicle, we recommended that management should improve on its supervisory controls to ensure that fuel issued to drivers are properly recorded in logbooks while officers using vehicle certify journeys they undertake,” the report stated.

In contravention to best practices on assets management, the audit revealed that GFA’s management did not maintain an assets register. Some assets of the GFA were not embossed and to safeguard the assets, the audit recommended that all assets be marked with identification marks of the Association and the relevant information on them recorded in a fixed assets register.

Apart from that, the audit uncovered that due to the absence of adequate stores records, GFA’s stores transactions were not properly documented and the audit could therefore not determine whether all items procured were receipted and used in furtherance of the programmes of the Association.

“Contrary to section 11 (4) of Act 548, the Internal Auditor of the GFA failed to issue reports on internal audit work carried out to management and submit a copy to the Auditor-General,” the audit revealed.

It, therefore, recommended that management should ensure that the Internal Audit Unit issues reports on its activities and copies submitted to the Auditor-General.