The accounts of Parent-Teacher-Associations (PTAs) are not the sole preserve of PTA executives, and must therefore be subjected to scrutiny by state auditors, Chairman of the Public Accounts Committee (PAC) of Parliament, Mr. Kwaku Agyeman–Manu has cautioned.

He said the rationale behind the scrutiny of PTA accounts recommended by the previous Parliament after its sittings was to ensure transparency and accountability, and that any resistance by PTAs for their accounts to be audited could raise suspicions.

Mr. Agyeman-Manu made these remarks at the opening of a four-day sitting of the PAC in Cape Coast to consider reports of the Auditor–General on pre-University Educational Institutions in the Central and Western Regions for 2010 and 2011 financial years.

He explained that auditors had raised concerns about challenges they face with schools over P.T.A monies.

“If you hold monies for an association, it doesn’t mean the money is for you, and if you have an independent institution like Audit service, I believe that is the best group that can audit to bring transparency into the account and operations," he said

The chairman expressed dissatisfaction over the general reports of Pre University educational institutions, saying in the 2010 reports, 24 institutions including nine educational units, did not submit their reports, adding that the 2011 reports were worse.

He indicated that irregularities identified during the audit report involving pre-university institutions across the country were put under five broad categories which covered, cash, payroll, procurement, stores and tax.

Other issues that cut across reports of the various educational institutions include the refusal of payment of salary advance by beneficiary teachers, unearned salaries by teachers who continue to receive such monies after vacating their post or go for further studies and withholding of taxes after deducting them from suppliers.

He disclosed that in the Brong- Ahafo and Ashanti Regions, for instance, between the time that they were informed of the PAC meeting and the time the meeting took place, school managers were able to recover close to two million Ghana Cedis, which were salaries paid to teachers who had vacated post.

He further disclosed that amounts recovered in Volta, Eastern and Greater-Accra Regions, in addition to the Brong-Ahafo and Ashanti regions, was close to eight million Ghana Cedis and that it was the expectation of the committee that the frequency of irregularities would reduce in the Central and Western regions.

Mr. Agyeman -Manu expressed worry over the inability of heads of institutions to ensure that defaulters pay the money back until auditors come to the various schools, adding that even that they will not recover the money until the PAC shows up.

He said it was the responsibility of heads of schools to liaise with appropriate institutions to help curtail the incidence of un-earned salaries to teachers who travel abroad or stay out of post.

He advised heads of pre-tertiary institutions to enforce strict administrative procedures to prevent any form of financial breaches, to help seal revenue leakages in the institutions, and also raise the necessary revenue for the country’s development.

The PAC Chairman noted that the exercise was part of Parliament’s oversight duties, and therefore urged stakeholders concerned and the general public as well, to take it serious to ensure transparency and accountability in the country.

The Central Regional Minister, Mr. Ebenezer Kwadwo Teye Addo, advised heads of schools to upgrade themselves in financial management to help check misappropriation and embezzlement.

The headmaster of Baidoo Bonsoe Senior High School, Nana Appiah Kubi, when questioned on Ghc7,078 salary advance paid to teachers, Ghc18, 614.08 unearned salaries as well as withholding tax, said he was not aware until his attention was drawn to it during the February 2012 audit.

He promised to recover all the amount involved.