Board fails to acquit K1.2mil

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The Cocoa Board failed to acquit for travel and subsistence expenses amounting to more than K1.2 million in 2015, according to the Report of the Auditor-General for 2016.
Auditor-General Philip Nauga also found several discrepancies in the board’s accountability for 2015.
“My review of travel and subsistence expenses amounting to K1,261,528 for the period ended Sept 30, 2015, revealed lack of travel acquittals by concerned staff of the board,” he said.
“There was no travel advances register maintained by the board in 2015.
“It is a requirement as per the Financial Management Manual Part 20 paragraph 11.2 that cash advanced to officers travelling overseas on duty must acquit travel advances within 14 days of return from duty travel.
“At the same time, Part 20 paragraph 12.10 of the manual stipulates that advances to officers for domestic duty travels to be acquitted within seven days of return from duty travel by submitting an acquittal form.
“This issue was also raised in my prior year audit report.
“Management responded that the board will comply with the requirement per the Financial Management Manual and advised that pay deductions will commence immediately once a circular is sent out to all officers concerned.”
Nauga also found:

  • That the board had not complied with the Public Finances (Management) Act by submitting its financial statements for 2015 on a timely basis;
  • non-compliance and deviations of material amounts;
  • that bank reconciliations not prepared, reviewed and verified on a timely basis;
  • weaknesses in fixed assets register and stock-take;
  • that the board did not have complete and central database of all registered cocoa fermentaries;
  • poor maintenance of staff personnel files;
  • that the board had made payments without getting three quotations as per the PFMA and engaged a company for K585,200 without observing public tender processes;
  • the board had continuously engaged a supplier for building maintenance and renovations totalling K539,045; and
  • The board had continuously engaged a particular hire car company with several discrepancies as well as had made other dubious and suspicious payments.