An audit of the Ghana Institute of Management and Public Administration (GIMPA) has revealed many cases of mismanagement and downright fraud costing the Ghanaian tax payer several hundred million cedis.
A report by the Audit Service which examined GIMPA’s accounts for 2008 recommended that Professor Stephen Adei, former Rector of the Institute should refund GH¢23,516.30 paid to him on October 15, 2008.
According to the report the amount represented 95 outstanding leave days converted to cash.
The report described the payment as improper because it violated principles of the institute.
The relevant portions of the Audit report are published below;
Improper commutation of leave days to cash
Circulars issued from the office of the Human Resource Manager regulate matters bordering on leave days amongst others. A circular of December 10, 2007 stated ‘Staff who will be retiring from the services of the Institute in 2008 as well as staff on post-retirement contract whose contract will be ending in 2008 are reminded that accumulated leave days will not be commuted to cash; therefore, they must arrange with their supervisors to take their leave prior to their retirement.’ Part of the circular also reminded staff of their accumulated leave days limit as:
Deans and Directors 75days
Senior members 40days
We noted that payment was made on PV No. UBM/136/10 of October 15, 2008 to Prof. Stephen Adei amounting to GH₵23,516.30 on cheque No. 022134 being his ninety-five (95) accumulated leave days commuted to cash. Attached to the PV was a memo dated October 11, 2007 from the Rector, Prof. Stephen Adei to the Finance Officer with copies to the Secretary and the Deputy Rector on the subject, ‘Advance Payment of Part of Accumulated Leave’.
“We did not sight any approval for the computation of the ninety-five (95) leave days to cash in view of the December 10, 2007 circular which clearly stated that no accumulated leave days would be commuted to cash. We were however informed by the Secretary, Mr. Tawiah Akyea, that the Rector could accumulate up to one hundred (100) days.
“It must be noted out that by December 11, 2008 the circular from the office of the Human Resource Manager dated December 10, 2007 was binding and therefore any action taken contrary to that circular was unacceptable.
“We observed that the Human Resource Manager, Mr. Michael Owusu-Nimako issued another circular on December 12, 2008 being the last working day for Prof. Stephen Adei as a Rector which sought to legitimize the payment of GH₵23,516.30 made on October 15, 2008. Part of this circular state, ‘If for circumstances beyond their control, staffs are not able to take all their leave days, and referral is approved by Senior Management, the outstanding leave days are commuted to cash on retirement.’
“We view this as a clear case of management overriding its own principles which could result in breaking down of law and order and breeding favoritism and cronyism.
“We were of the opinion that the commutation of Prof. Stephen Adei’s accumulated leave days to cash was improper.
“We recommend that the amount paid him totaling GH₵23,516.30 should be recovered and paid into GIMPA’s account. We further recommend that a policy on accumulated leave days prior to retirement be put in place and applied consistently and impartially.”
Source: The Insight