The Twifo Hemang Lower Denkyira District Assembly has been cited in the 2025 Auditor-General's report over financial and management lapses amounting to GH¢325,175.49, raising fresh concerns about revenue mobilisation and compliance with public financial management rules.
According to the report, the irregularities span uncollected revenue, weak revenue collection, unaccounted funds and the failure to commit part of the Assembly's Internally Generated Funds (IGF) to capital projects as required by law.
Revenue Collection Weaknesses Exposed
The audit found that the Assembly failed to collect GH¢88,903.50 in business operating permit fees and property rates from 24 defaulters.
The Auditor-General noted that the lapse deprived the Assembly of funds needed for local development while increasing dependence on the District Assemblies Common Fund.
Another concern centred on the performance of three mechanised revenue collectors. Although they received a combined GH¢131,253.00 in salaries, they generated only GH¢51,605.00 in revenue, leaving a shortfall of GH¢79,648.00.
The report also identified GH¢8,020.00 in unaccounted revenue involving four collectors who failed to account for collections made through General Counterfoil Receipts and market tickets.
Capital Projects Miss Out
The Auditor-General further observed that the Assembly did not allocate the required 20 per cent of its Internally Generated Funds to capital projects.
As a result, GH¢148,603.99 that should have supported infrastructure and development initiatives was not committed in line with budget guidelines.
The report warned that the funds may instead have been used for recurrent expenditure.To address the findings, the Auditor-General directed management to aggressively pursue defaulting ratepayers, including taking legal action where necessary.
The report also recommended setting realistic revenue targets for collectors and ensuring their remuneration reflects actual performance.
It further called for the recovery of the unaccounted funds from the officers involved or, failing that, holding the Coordinating Director, Finance Officer and Revenue Superintendent jointly liable.
Management was also urged to comply with the requirement to dedicate at least 20 per cent of IGF to capital projects in the revised 2026 budget.
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