Auditor-General's report cites NCTE for spending close to GH¢3 million unapproved money

The National Council for Tertiary Education (NCTE) Management has been cited in the Auditor-General Report for disbursing funds close to GH¢3 million without approval from the Ministry of Finance.

The Report stated that the amount of GH¢2,653,887.76 was sourced from the Trust Fund of the council which includes feeding grants among others between 2016 and 2017.

The Trust Fund’s main purpose was to transfer monies to the Colleges of Education as government feeding and other grants to students.

But the Auditor-General Report said the action by the management of NCTE connotes misapplication of funds, which could result in non-distribution of the feeding and other grants to the beneficiaries.

If not refunded, the Report noted, NCTE would have incurred expenditure to the same tune outside its budget.

The 2019 Auditor-General's report on public boards and other statutory institutions directed that officers who authorized and paid the amount risk being sanctioned if the money is not transferred back to the councils’ Trust Fund.

“We noted during our review of NCTE budget against its actual expenditure for the periods 2016 and 2017 that, the total amount of GHS 2,653,887.76 was disbursed from the Council’s Trust Funds without approval from Ministry of Finance,” the report read.

Even though the report said, the NCTE management intended to refund the amounts into the account when the Council receives its goods and services allocations from the government, the amounts were not refunded when allocations were received.

Point 1153 on page 303 of the 1134-paged audit report urged the NCTE management “to transfer the GH¢2,653,887.76 back to the Trust Fund, failing which the authorizing and paying officers shall be sanctioned in accordance with Section 98(1)(d) & (2)(b) of the PFM”.

The auditors then advised the NCTE management to seek authorization from the Minister of Finance before any virement is made.