The National Youth Authority (NYA) spent more than GH¢751,000 in 2023 without being able to provide sufficient records to show how the money was used, leaving the Auditor-General unable to confirm whether the funds served their intended purposes.
Among the payments now under scrutiny is GH¢300,000 reportedly paid to register 1,500 delegates for a National Youth Conference.
But when auditors requested the delegate list and the Memorandum of Understanding supporting the payment, the documents were not provided.
Another GH¢103,236 was paid to Angehill Hotel for a conference package for 150 people, yet the NYA could not provide an activity report to substantiate the expenditure.
The Authority also paid GH¢3,500 for front-page coverage of the conference in the Daily Guide, but auditors found no receipt to support the payment.
A further GH¢4,498 was paid for the renewal of roadworthiness certificates for 22 official vehicles and one motorbike, but again, no receipt was produced.
In all, the Auditor-General identified GH¢411,234 in payments for which relevant supporting documents, including activity reports, beneficiary lists and receipts, were unavailable.
The audit uncovered a second batch of expenditures amounting to GH¢406,087.12, of which only GH¢65,805 could be verified, leaving GH¢340,282.12 unaccounted for.
This brings the total amount for which the auditors could not obtain adequate supporting evidence to GH¢751,516.12.
Among the expenditures in this category are GH¢40,000 for a joint Youth Parliament in Tamale, GH¢30,000 for fuel for monitoring and training under the STEP programme, and GH¢129,380 for the orientation of volunteers recruited for a teenage-girl safeguarding project.
The audit also found discrepancies in several other payments.
For example, of GH¢32,700 paid for an Audit Committee annual report review meeting, only GH¢8,500 was verified, leaving GH¢24,200 unaccounted for.
Of GH¢37,500 paid as token allowances for national service personnel, auditors verified only GH¢17,000, leaving GH¢20,500 unaccounted for.
Similarly, of GH¢10,000 reportedly spent on electricity power units for the NYA head office, only GH¢3,800 was verified, leaving GH¢6,200 unaccounted for.
The auditors also found that GH¢33,100 paid as allowances for staff training at GNAT Hostel in Koforidua had only GH¢29,395 verified, leaving GH¢3,705 outstanding.
Another GH¢10,110 paid for attendance at a Young Adults Fellowship in Nkwanta in the Oti Region had GH¢7,110 verified, leaving GH¢3,000 unaccounted for.
Auditor-General demands recovery
The Auditor-General says the absence of supporting documents made it impossible to establish whether the GH¢751,516.12 was actually used for the purposes for which it was approved and whether the Authority received the services or benefits it paid for.
The audit has consequently recommended that the entire amount be recovered from the officers who authorised and approved the payments.
The recommendation is based on the financial management requirement that the Principal Spending Officer is personally responsible for ensuring the validity, accuracy and legality of payments, as well as evidence that the relevant goods or services were actually received.
The NYA told the auditors that some of the supporting documents had been misfiled at the time of the audit and had subsequently been properly filed and made available for verification.
However, after a follow-up, the auditors said they still could not confirm the availability of the required supporting documents.
The Auditor-General therefore maintained the recommendation for recovery.
Source: Bolgafmonline.com| 102.7 MHz| Auditor-General’s Report 2025
