The Auditor General’s report 202 has revealed that between June 2019 and June 2020 the Accounts Officer of Twifo Praso Magistrate Court, Mr. Isaac Manteaw collected a total revenue of GH¢111,742.00 for bailiff service and cash deposit but made a bank deposit and direct cash refund of GH¢59,320.00 and GH¢34,407.00 respectively leaving an unaccounted difference of GH¢18,215.00.
The report recommended that the Registrar should recover the amount of GH¢18,215.00 from Mr. Isaac Manteaw, failing which the Registrar should personally pay the amount.
“Section 47 of the Public Financial Management Act, 2016 (Act 921) requires that, revenue collected or received by a covered entity shall be received into a public fund established for the specific purpose.
“We noted that, between June 2019 and June 2020 the Accounts Officer of Twifo Praso Magistrate Court, Mr. Isaac Manteaw collected a total revenue of GH¢111,742.00 for bailiff service and cash deposit but made a bank deposit and direct cash refund of GH¢59,320.00 and GH¢34,407.00 respectively leaving an unaccounted difference of GH¢18,215.00.
“We recommended that the Registrar should recover the amount of GH¢18,215.00 from Mr. Isaac Manteaw, failing which the Registrar should personally pay the amount,” the report said.
It added “We observed that 27 GCR books were used in collecting fines and other revenue totalling GH¢116,586.00 by the Court and these were duly recorded in the Report of the Auditor-General on the Public Accounts of Ghana: Ministries, Departments and other Agencies for the year ended 31 December, 2020 cash book.
“However, there were no pay in slips and banks statements to show that the revenue collected have been lodged with the Bank. We recommended that the Registrar should immediately recover the total amount of GH¢116,586.00 from the Accounts Officer at the Twifo Praso Magistrate Court, failing which the Registrar should pay the amount and our Office notified accordingly.”
