Abdulai Zulkaninu, July 3, 2026 – Daboya
The North Gonja District Assembly has been ordered to refund GH¢98,407.74 after the Auditor-General uncovered excess administrative expenditure during the 2025 financial year, raising fresh concerns over the management of public funds in the district.
The Auditor-General’s Report on the Management and Utilisation of the District Assemblies Common Fund (DACF) and Other Statutory Funds for the year ended December 31, 2025, revealed that the Assembly exceeded the approved ceiling for administrative expenditure by GH¢98,407.74, contrary to the DACF guidelines.
The report stated that the Assembly was allocated GH¢426,179.45 for administrative expenses, representing the allowable five percent of its DACF allocation. However, auditors found that management spent GH¢524,586.91, exceeding the approved limit by GH¢98,407.74.
The Auditor-General rejected the Assembly’s explanation for the overspending, describing it as a violation of financial management regulations and a misapplication of public funds. The report consequently directed the Municipal Coordinating Director and the Finance Officer to refund the excess amount from the Assembly’s Internally Generated Fund (IGF) account into the Persons with Disability (PWD) Fund account. Both officers have also been recommended for sanctions under Section 98 of the Public Financial Management Act, 2016 (Act 921).
Management of the Assembly, in its response captured in the report, acknowledged the findings and assured the Auditor-General that it would strictly comply with the DACF utilisation guidelines to prevent future breaches.
The finding is part of a broader audit of the seven Metropolitan, Municipal and District Assemblies in the Savannah Region. The report disclosed that the Assemblies received a combined GH¢75.46 million from the DACF in 2025, with GH¢1.99 million deducted at source for statutory commitments, leaving a net disbursement of GH¢73.46 million.
The revelations have reignited public debate over the utilisation of the District Assemblies Common Fund in the Savannah Region. Residents continue to question why substantial public allocations have not translated into visible improvements in roads, schools, health facilities and other essential infrastructure.
The Auditor-General’s report has been laid before Parliament in accordance with Article 187(2) of Ghana’s 1992 Constitution and is expected to guide further oversight and accountability measures regarding the use of public funds.
