NADMO overpays staff in excess of GH¢492,143.88 – A-G’s report

The Auditor-General’s 2021 report has revealed that the National Disaster Management Organisation (NADMO) paid some of its staff a total of GH¢492,143.88 in excess as salaries.

The qualifications for direct entry into NADMO, as contained under Part IV, Section 2.1.1 & 2.1. 2 of their Condition of Service are:

a. GCE ‘O” Level, SSSCE, WASSCE, Stenographer Secretary or Equivalent Certificate from recognised Institution - Disaster Control Officer (DCO)

b. GCE ‘A’ Level, School Diploma, Level one (1) of CIM, General Agric. and post-secondary Teachers’ Certificate – Assistant Senior Disaster Control Officer (ASDCO).

c. Degree, Level two (2) of ACCA, CIMA, ICA or CIM – Senior Disaster Control Officer (SDCO).

d. Degree plus Professional Diploma or Master’s degree in relevant subjects - Principal Disaster Control Officer (PDCO).

e. Master’s Degree in relevant subjects or professional certificate (ACCA, ICA, CIMA) - Senior Principal Disaster Control Officer (SPDCO).

f. Degree plus Diploma in Public Administration (DPA), Master’s degree or PHD - Assistant Chief Disaster Control Officer (ACDCO).

The Auditor-General, however, said his office noted that between 2019 and 2021, the management of NADMO recruited some staff who were “either without the required basic certificates/qualifications at all or were inappropriately placed at higher ranks which resulted in overpayment of salaries totaling GH¢492,143.88 to them”.

The A-G said: “This anomaly was also in contravention with Section 7 of the Public Financial Management Act, 2016 (Act 921) which requires that a Spending Officer of a covered entity shall ensure the regularity and proper use of money appropriated in that covered entity”.

The management explained that the appointment letters were issued to the staff at NADMO’s head office, over which they did not have any control.

“The anomaly constitutes loss of funds to the state, which could have been used to employ more people to reduce unemployment”, the A-G’s report said.

“We recommended that the amount of GH¢492,143.88 should be recovered from the affected staff and they should be placed on their right grades, commensurate with their qualifications. Further, we urged the Director-General to ensure that staff are placed on their appropriate positions in all future appointments”, the A-G said.

Also, the report said contrary to Regulation 92 of the Public Financial Management Regulations, 2019 (L.I. 2378), the A-G’s payroll audit disclosed that the management of the Ashanti regional office of NADMO, validated the payment of “unearned salaries” totalling GH¢99,764.41 to five separated staff.

The “infraction”, according to the report, was “largely due to management’s failure to follow-up on letters they wrote to the banks to embargo the salaries of the officers”.

The A-G’s report said: “The infraction has caused the state to lose an amount of GH¢99,764.41, which could have been used for other developments”.

“We recommended that the total unearned salaries of GH¢99,764.41 should be recovered (less Pay As You Earn (PAYE taxes)), from the respective separated staff and paid to government chest, failing which, the salary validators, Mr. Ed. Koduah Atakora and Mr. Bernard Asare Boateng, should be jointly held liable to refund the amount involved”.

Additionally, the report revealed that the management of the Ashanti Mampong arm of NADMO could not explain why it paid one of its staff a total unearned salary of GH¢14,428.89 2475 even though Mr Orstin Amoabeng Edward refused to return to work after his study leave to the Netherlands, the 2021 Auditor-General’s report has revealed.

Regulation 92 of the Public Financial Management Regulations, 2019 (L.I. 2378) requires, among others that the Principal Spending Officer of a covered entity shall ensure the immediate stoppage of payment of salary to public servants and notify the Controller and Accountant-General on the vacation of post by an employee and the head of a covered entity shall take the necessary action to recover any unearned compensation occasioned by that.

However, the A-G said it noted that after Mr Orstin Amoabeng Edward’s 18- month study leave with pay that ended on 23 April 2019, he “failed to either resume duty after the leave expired or communicate to management for an extension”.

The report said despite his “failure to resume duty after a series of letters had been written to remind him, the management validated and approved the payment of unearned salary amounting to GH¢14,428.89 between the period May to November 2019”.

The A-G noted that the management “could not provide any reason for this infraction”.

“This constitutes loss of funds to the State”, the report said.

“We recommended to the Co-ordinator to recover the unearned salary of GH¢14,428.89 from Mr. Orstin Amoabeng Edward or his guarantors into the Controller and Accountant-General’s Salaries Suspense Accounts, failing which, the Co-ordinator should personally refund the amount involved”, the report said