Audit

This report has been prepared under Section 11 of the Audit Service Act, 2000 for presentation to Parliament in accordance with Section 20 of the Act. Richard Quartey Auditor General Ghana Audit Service January 2012 The study team comprised: Matthew Zigah, Peter Adjedu, Elvis Oware and Mark Nartey Under the direction of Messrs Ernst and Young. This report can be found on the Ghana Audit Service website at www.ghaudit.org For further information about the Ghana Audit Service on this report, please contact: The Director, Communication Unit Ghana Audit Service Headquarters Post Office Box MB 96, Accra. Tel: 0302 664928/29/20 Fax: 0302 662493/675496 E-mail: info@ghaudit.org Location: Ministries Block ‘O' © Ghana Audit Service 2012

Table of Contents

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Transmittal letter………………………………………………………………. Executive summary…………………………………………………………….. Chapter One 1.0 1.1 1.2 1.3 1.4 Scope of Audit…………………………………………………………. Legal mandate…….…………………………………………………... Methodology ………………..………………………………………… DVLA’s object and function…………………………………………. Key personnel………………………………………………………..… 1 1 1 2 2 i - ii iii - v

Chapter Two Details of Findings and recommendations 2.0 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 Failure to prepare procurement plan ….…………………………………… Payment vouchers were not pre-audited by Internal Audit Unit………….. Failure to print security documents from mandated source………………... 3 4 5 6 7 8 9 10 11

Contract awarded in excess of lowest evaluated tender price………. Procurement of goods and works above the Entity Tender Committee threshold………………………………………………………………….. Failure to advertise for the procurements of goods and works …….… Absence of evidence of evaluation panel report …………...………….. Absence of contract and fixed assets registers………………………... Entity Tender Committee not properly constituted…………………… Failure to hold annual board of survey for 2009 …………………….

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Appendices A Checklist of records/documents examined B Sample of procurement done which were not supported by a...