auditors report 2010

TRANSMITTAL LETTERRef.No.AG.01/109/Vol.2/40 Office of the Auditor-General Ministries Block O P. O. Box MB 96 Accra Tel. (021) 662493 Fax (021) 662493 Dear Madam Speaker, 30 June 2011

REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA (CONSOLIDATED FUND) FOR THE YEAR ENDED 31 DECEMBER 2010 In accordance with Article 187(5) of the Constitution of the Republic of Ghana and Section 23(1) of the Audit Service Act 2000 (Act 584), I have the honour to present my report on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31 December 2010 to be laid before Parliament. 2. The report highlights the outcomes of the financial statements which

comprise mainly the Balance Sheet, Revenue and Expenditure Statement, Receipts and Payments Statements, Cash flow Statement and the supporting schedules, with a view to expressing an opinion on the accounts. 3. In my opinion, except for the significant issues raised in paragraph 216 of this

report, the financial statements give a true and fair view of the financial position of the Government of Ghana as at 31 December 2010 and the results of its operations, cash flow and financial requirements for the year then ended. Ghana. i The accounts however, are in accordance with the stated accounting policies of the Government of

Report of the Auditor-General on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31 December 2010) Page

4.

I acknowledge the cooperation and assistance provided to the Audit Service

by the Ministry of Finance and Economic Planning, Controller and AccountantGeneral and Heads of Ministries, Departments and Agencies during the audit.

5.

I also acknowledge the efforts and commitment of my staff in conducting the

audit and reporting before the constitutional deadline.

Yours sincerely

AUDITOR-GENERAL

THE RT. HON. SPEAKER OFFICE OF PARLIAMENT PARLIAMENT HOUSE ACCRA

Report of the Auditor-General on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31 December 2010) Page

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ContentsIntroduction ..................................................................................................................... 3 Audit objectives ............................................................................................................... 3 Audit scope and methodology ....................................................................................... 4 SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS ......................... 6 Employees on GoG Mechanised Payroll without Account Numbers .................... 6 Unclaimed Salaries and Pensions not paid into the CF - GH1.8 Million ............. 6 Unauthorised transfer of unclaimed salaries to the Economic and Organised Crime Office (EOCO) - GH 132,556 ............................................................... 6 Payment of salaries to employees on Study Leave without Pay......................... 7 Non-payment of Petroleum Taxes - GH4.1 million .......................................... 7 Non-payment of IGF into the CF- GH10.4 Million ........................................... 7 Failure of the IPPD System to detect and reject unqualified employees ............. 8 Poor record keeping on GoG Equity Investment .............................................. 8 Inconsistencies of records between ADMD and the Project Implementation Agencies (PIA) .............................................................................................. 9 Failure to charge penalties on delayed Petroleum Tax payments - GH2.1 million .................................................................................................................... 9 Judgement Debts GH276million .................................................................. 9 Wrong treatment of Donor Project expenditure in the Public Accounts ............ 10 Personnel Emolument released in excess to five Subvented Agencies GH395,250 ................................................................................................ 10 Non-disclosure of three GoG On- lent (NPT) loans ......................................... 10 Unconfirmed Sub-Consolidated Fund Accounts cash balances......................... 11 Poor management of GoG Loans .................................................................. 11 Inconsistencies between MDA Expenditure Statements and the schedule disclosed in the Public Accounts ................................................................... 11 Late transfer of revenue by GCB and Ecobank into the CF.............................. 12 Non-payment of Divestiture Proceeds of GH4.3 million into the CF ...................... 12 DETAILS OF FINDINGS .................................................................................................... 13 Employees on GoG Mechanised Payroll without Account Numbers .................. 13 Unclaimed Salaries and Pensions not paid into the CF - GH1.8 Million ........... 15 Unauthorised transfer of unclaimed salaries to the Economic and Organised Crime Office (EOCO) - GH 132,556 ............................................................. 17 Payments of salaries to employees on Study Leave Without Pay .................... 18 Non -Payment of Petroleum Taxes - GH4.1 million ....................................... 21 Non-payment of IGF into the CF- GH10.4 Million ......................................... 22 Failure of the IPPD System to detect and reject unqualified employees ........... 24 Poor record keeping on GoG Equity Investment ............................................ 42 Inconsistencies in records between ADMD and PIA ........................................ 44 Failure to impose penalties on delayed Petroleum Tax payments - GH2.1 million ........................................................................................................ 47 Avoidable Cost against the State (Judgement Debt) GH276million ............. 48 Wrong treatment of Donor Project expenditure in the Public Accounts ............ 52Auditor-Generals Report on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31st December 2010)

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Non-disclosure of three GoG On-lent (NPT) Loans ......................................... 56 Unconfirmed Sub-Consolidated Fund Accounts cash balances......................... 58 Poor management of GoG Loans .................................................................. 60 Inconsistencies between MDAs Expenditure Statements and the schedule disclosed in the Public Accounts ................................................................... 69 Late transfer of revenue by GCB and Ecobank into the CF.............................. 72 Non Payment of Divestiture Proceeds of GH4.3 million into the CF .................... 74 GENERAL COMMENTS ...................................................................................................... 77 FINANCIAL ISSUES ........................................................................................................... 78 OPINION OF THE AUDITOR-GENERAL ........................................................................... 79 ACKNOWLEDGEMENT ...................................................................................................... 81 Appendix ........................................................................................................................ 83

Auditor-Generals Report on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31st December 2010)

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REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC ACCOUNTS OF GHANA (CONSOLIDATED FUND) FOR THE YEAR ENDED 31 DECEMBER 2010Introduction 1. The Controller and Accountant General (CAG) is mandated under Sections 41(1) (b) and (2) and 44(1) of the Financial Administration Act (FAA), 2003 (Act 654), to prepare and submit to the Auditor-General for examination, the annual financial statements on the Public Accounts of Ghana. The financial statements comprised the following: Statement of Assets and Liabilities (Balance Sheet). Statement of Revenue and Expenditure. Statement of Receipts and Payments. Cash Flow Statement (which discloses the results of cash transactions on the Consolidated Fund (CF) during the year). Notes to the accounts. Functional classification of expenditure by items and heads. Summary of expenditure by heads and items. Analyses of the position of public debts, grants, public loans funded from the CF, deposits, advances, equity investments, and Heavily Indebted Poor Country (HIPC) Funds.

Audit objectives 2. Section 15 of the Audit Service Act, 2000 (Act 584) requires that I examine the Financial Statements and certify whether in my opinion, the statements present fairly financial information on the accounts, the records are consistent with statements of the preceding year, and are also in accordance with accounting policies of the Government as well as generally accepted accounting principles. I am also mandated to state any reservation or make any comment that I consider necessary, and also report separately on my audit of Ministries, Departments and Agencies (MDAs) whose accounts are consolidated in the Financial Statements of the Central Government.


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Audit scope and methodology 3. The audit covered all transactions/events undertaken by MDAs in 2010 which impacted on the CF. The review of these transactions/events was effected taking into consideration relevant provisions of the 1992 Constitution, the FAA, 2003 (Act 654), enabling enactments on statutory funds, other statutes and regulations. 4. The audit was undertaken in two phases. The first phase involved a review of all MDAs transactions by branches and district offices of the Audit Service whilst the second focused on processes followed by the Controller and Accountant Generals Department (CAGD) to capture the transactions/events and ultimately disclose them in the Public Accounts. 5. To satisfy the audit objectives, the control environment within which the transactions/events were effected was assessed. Inherent risks associated with significant transactions and events were also assessed with the aim of evaluating the adequacy of managements responses to these risks. On the basis of the outcome of these reviews, I designed and executed audit procedures, which in my view were necessary to minimise audit risks. Systems supporting transactions/events were reviewed and substantive tests as appropriate were undertaken. 6. The outcome of my reviews were discussed with respective desk officers and their supervising officers, whose responses were considered in arriving at my conclusions. Observations derived from the reviews were communicated to the CAG, the Deputy Controller and Accountant-General in charge of the Financial Management Service (DCAG/FMS) and other relevant parties through Audit Observation Memoranda (AOM). The responses obtained on the AOM were evaluated and where necessary incorporated in this report. 7. I wish to state that the matters raised in this report were the significant

issues noted during the audit. The audit was directed primarily at giving an opinion on the annual financial statements of the Public Accounts of GhanaAuditor-Generals Report on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31st December 2010)

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for the year ended 31 December 2010. As a result, comments on systems and internal controls in this report may not be exhaustive. 8. Madam Speaker, pursuant to Section 15 of Act 584, my office has reviewed the annual financial statements on the Public Accounts of Ghana for the year ended 31 December 2010. In compliance with Section 44 (1) of the FAA, 2003 and Section 23 of the Audit Service Act, 2000, I hereby present my report on the Financial Statements for the year ended 31 December 2010.


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SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS Employees on GoG Mechanised Payroll without Account Numbers 9. I noted during my review that 95,309 employees, representing 23 percent of the total number of employees on the Government of Ghana (GoG) mechanised payroll, had no bank account numbers to facilitate the employees easy identification by their bankers. To mitigate the risk of wrongful payment of salaries, I urged CAG to update the payroll records and ensure that names on the Report (11) have corresponding bank account numbers. Unclaimed Salaries and Pensions not paid into the CF - GH1.8 Million 11. I noted, during my visits to 94 rural banks, that unclaimed salaries and pensions totalling GH1,803,551.46 were not transferred into the CAGD Regional Suspense Accounts. 12. I urged CAG to reconcile the salary records with the banks and strengthen the CAGD Monitoring Unit to ensure that all unclaimed salaries and pensions are transferred into the CF without delay. Unauthorised transfer of unclaimed salaries to the Economic and Organised Crime Office (EOCO) - GH 132,556 13. I noted that some banks in response to directives from EOCO, transferred unclaimed salaries and pensions totalling GH132,556 to the EOCOs bank accounts contrary to Regulation 11 of the FAR, 2004. 14. I recommended that CAG should initiate action to recover all monies transferred by the rural banks to EOCO.

10.


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Payment of salaries to employees on Study Leave without Pay 15. Contrary to Regulation 297(1) b of the FAR, 2004, I noted that unearned salaries totalling GH228,026.22 was paid to 79 employees of the Ghana Education Service (GES) and the Ghana Health Service (GHS) who were granted study leave without pay between 2008 and 2010. 16. I advised that the MDAs concerned should issue instructions to the bankers of the affected employees and also submit input to CAGD for stoppage of their salaries. 17. I also recommended that CAG should liaise with the MDAs for the full recovery of the unearned salaries. Non-payment of Petroleum Taxes - GH4.1 million 18. I observed that four State institutions and three Oil Marketing Companies (OMCs) owed the State total Petroleum Levies of GH4,081,083.48 as at 31st December, 2010 despite numerous re-scheduled dates for payments and various Demand Notices issued by the Customs Division of Ghana Revenue Authority (GRA) for the recovery. 19. To mitigate the risk of default associated with the Petroleum Tax credits, I recommended that the GRA should ensure that no credit is extended to any OMC or institution without obtaining a Bank Guarantee as a security. I also recommended that GRA should recover all petroleum taxes in arrears. Non-payment of IGF into the CF- GH10.4 Million 20. Our review of the accounts of 12 MDAs revealed that Internally Generated Fund (IGF) totalling GH10,442,261.88 collected during the year under review, were not lodged into the CF. I also observed that 3 out of 12 MDAs namely Food and Drugs Board, Narcotic Control Board and Motor Traffic & Transport Unit (MTTU) of the Ghana Police Service never transferred any of their IGFs into the CF.Auditor-Generals Report on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31st December 2010)

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21.

I recommended that the Non Tax Revenue Unit (NTRU) of Ministry of Finance and Economic Planning (MoFEP) should strengthen its monitoring and supervisory role to ensure that all IGFs due the State are paid into the CF.

22.

I also recommended that Heads of MDAs should ensure that IGFs collected, lodged or retained, are fully disclosed as part of their monthly reports to the Minister of Finance and Economic Planning, with copies to CAG and the Auditor General as required by Regulation 19 of the FAR, 2004.

Failure of the IPPD System to detect and reject unqualified employees 23. Contrary to Article 199 (1) of the 1992 Constitution of Ghana, I noted that some beneficiaries on the GoG payroll were above the statutory retiring age of 60 years whilst some were below the minimum employment age of 16 years. 24. I recommended that CAG should purge the payroll of the anomalies and strengthen the controls within the payroll system to avoid a recurrence. Poor record keeping on GoG Equity Investment 25. Contrary to Section 24(5) of the FAA, 2003 (Act 654), I observed that the accounting records of government investments maintained by CGAD were incomplete. 26. To ensure that GoG equity investments are properly managed and accounted for, I recommended that the Aids and Debts Management Division (ADMD) of MoFEP should institute adequate mechanism to coordinate and monitor all GoG equity investments at the sector level. 27. I also recommended strong collaboration between the Public Debts and Investment (PDI) Unit of CAGD and the ADMD to ensure up-to-date information and full disclosure of all GoG investments in the Public Accounts.


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Inconsistencies of records between ADMD and the Project Implementation Agencies (PIA) 28. I noted several inconsistencies when I compared ADMD loan records with that of PIA. 29. To ensure consistency of records, I recommended that ADMD and PDI Unit of CAGD should regularly reconcile their records with that of the PIA. Failure to charge penalties on delayed Petroleum Tax payments - GH2.1 million 30. Contrary to Section 71 of the PNDC Law 330 of 1993, I noted that the Customs Division of GRA failed to charge 15 percent penalty on delayed payment of GH14,214,208 made by some OMCs, resulting in the loss of GH2,132,131.00 revenue to the State. 31. I recommended that GRA should investigate and retrieve from the defaulted OMCs all outstanding Petroleum Taxes including penalties. 32. I also recommended that GRA should ensure that the Customs Division enforce the penalty clause to serve as deterrent to other OMCs. Judgement Debts GH276million 33. Judgement debt payments totaling GH275,917,484.25, representing 11 percent of the total Administration expenditure of GH2,556,618,613, was paid to some individuals and institutions as compensation and cost against the State. 34. To save the State from incurring such avoidable expenditure, I recommended that any public officer, whose negligence leads to the imposition of debt on the State, should be surcharged accordingly.


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Wrong treatment of Donor Project expenditure in the Public Accounts 35. I noted that, though Project Loans received from Donors were not fully utilised by the PIA, the total receipt was written off as expenditure in the Public Accounts without regard to the actual total expenditure incurred on the projects. 36. I recommended that CAG should liaise with the PIA and their respective MDAs to obtain accurate financial information for the preparation of the Public Accounts. Personnel Emolument released in excess to five Subvented Agencies GH395,250 37. My review of Personnel Emoluments releases to Subvented Agencies for the period under review disclosed that five institutions namely; Cape Coast Polytechnic, University of Cape Coast, Commission on Human Rights and Administrative Justice, University of Mines, Tarkwa and Takoradi Polytechnic applied and received subvention in excess of GH395,250. 38. To minimise the risk of excess releases of funds, I recommended that CAG should ensure that returns on personal emoluments are properly reviewed, prior to subsequent releases. 39. I also recommended that CAG should recover the total excess releases of GH395,250 from the above named institutions and pay into the CF. Non-disclosure of three GoG On- lent (NPT) loans 40. My review disclosed that three Japanese Non-Project Grants totalling GH23,047,635.92 received by GoG between 2005 and 2010, and disbursed to 113 SMEs as on-lent loans, were not disclosed in the Public Accounts. 41. I recommended that CAG should liaise with MoFEP to ensure that all outstanding balances on GoG assets are disclosed in the Public Accounts.Auditor-Generals Report on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31st December 2010)

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Unconfirmed Sub-Consolidated Fund Accounts cash balances 42. I noted that only 5 out of 42 institutions visited maintained Cash Books for their Sub-consolidated Accounts. 43. I recommended that Heads of MMDAs/MDAs and CAG should strengthen their supervisory and monitoring role to ensure that Cash Books are maintained and reconciled promptly. Poor management of GoG Loans 44. Notwithstanding my previous recommendation, I noted that GoG granted additional loans of GH672,776,355.28 to 17 public and private companies between 2006 and 2010. 45. I reiterated my earlier recommendation that GoG should reconsider its policy on the granting of loans to public and private companies until systems for managing such loans are improved. 46. I also recommended that CAG should charge penalties and interest at the prevailing rates on all outstanding loan balances. Inconsistencies between MDA Expenditure Statements and the schedule disclosed in the Public Accounts 47. My audit of 13 sampled MDAs revealed some differences between the expenditure figures disclosed in the Public Accounts and the Expenditure Statements prepared by the MDAs. 48. To ensure consistency and accuracy of accounting information, I

recommended that CAG should collaborate and reconcile his figures with the MDAs.


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Late transfer of revenue by GCB and Ecobank into the CF 49. As previously reported, lodgements of indirect taxes into the CF by the Ghana Commercial Bank (GCB) and the Ecobank were still delayed. 50. I recommended that the Customs Division of the GRA should strengthen its monitoring roles over the two commercial banks. 51. I also recommended that GRA should ensure that the two commercial banks pay their respective interest accrued into the CF. 52. Furthermore, I advised that GRA should enforce the interest clause in the agreement. Non-payment of Divestiture Proceeds of GH4.3 million into the CF 53. Contrary to Regulation 10 of the FAR 2004, the Divestiture Implementation Committee (DIC) failed to transfer into the CF, divestiture receipts of GH4,277,554.50 and rather kept it in its Operations Account. 54. To achieve the purpose for which State assets are divested, I recommended that DIC should pay the total amount of GH4,277,554.50 into the CF in adherence to Regulation 10 of the FAR, 2004. 55. I also recommended that MOFEP and CAG should monitor the operations of DIC to ensure that all divestiture receipts are promptly paid in gross into the CF.


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DETAILS OF FINDINGSEmployees on GoG Mechanised Payroll without Account Numbers 56. The Integrated Payroll Processing Division (IPPD) of CAGD is responsible for the processing of government payroll for some MDAs. All employees on government payroll are paid through the commercial banks on monthly basis. The payroll system generates Report (11) which provides the banks with the names of their customers on the GoG mechanised payroll, bank account numbers and their respective salaries. 57. During my review of the 2010 Reports (11), I noted from Report II of the month of July 2010 that 95,309 employees, representing 23 percent of the total number of employees on the GoG payroll, had no bank account numbers to facilitate easy identification of customers by their bankers. Though some of the banks visited have developed mechanisms for identifying customers without bank account numbers (zero accounts) on the Report 11, they complained that these lapses often delayed the process of crediting their customers accounts with their salaries. 58. Table 1 is an extract of Report (11) for the month of July, 2010 depicting the total number of employees with zero account numbers on the payroll.


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Table 1: Number of Employees with zero bank account numbers as disclosed in the July, 2010 Report 11No Banking Institutions Administrator General Agriculture Development Bank Amalgamated Bank Ltd ARB Apex Bank Barclays Bank BPI Bank Ltd Cal Merchant Bank Ecobank Ghana Ltd Fidelity Bank First Atlantic Merchant Bank First Ghana Building Society Ghana Commercial Bank Guaranty Trust Bank Ltd HFC Bank Ghana Ltd Intercontinental Bank International Commercial Bank Ltd Merchant Bank Ltd Metropolitan & Allied Bank National Investment Bank Prudential Bank Ltd SG-SSB Bank Ltd Stanbic (Gh) Ltd Standard Chartered Bank Ltd Standard Trust (Gh) Ltd The Trust Bank Ltd Unibank Ghana Ltd United Bank for Africa Zenith Bank Ghana Ltd Total 15,455 13,555 12,929 16 2 7 4 3 24 6 1 25 25 11 13 1 5 10 4 Regions B/A C/R E/R GAR W/R UE/R UW/R N/R V/R A/R 3,130 324 223 149 31 9,720 192 10,908 289 9,193 219 1,619 87 8,271 182 3,188 87 792 33 1,389 219 94 240 32 2,783 17 3,658 140 18,558 106 876 1,154 7,798 63 68,690 1,352 1 32 53 2,014 1,897 12 3,249 14 623 76 1,066 694 174 144 898 24 1,334 35 3,433 358 15,382 10 1 47 1 1 282 57 13 56 4 10 4 4 13 1 350 11 10 3 11 8 21 16 15 106 110 21 5 3 1 18 127 18 49 8 10 2 72 94 1 668 5 472 144 71 27 14 3 4 2 2,690 11,423 4,306 1,216 4,175 6,053 23,507 2 1 41 82 3 7 2 95,309 Total

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

Total Number of Staff on Payroll Total Number of Zero A/c Numbers on Payroll Percentage (of Zero A/c Numbers)

405,193 95,309 23%


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59.

The non-provision of bank account numbers of some GoG employees to the banks, do not only delay the salary payments to employees, but also poses a great risk which could result in the banks crediting wrong or ghost accounts.

60.

The failure of CAGD to properly validate inputs submitted by the MDAs into the payroll system to ensure completeness and accuracy, in my view, is attributable to this anomaly.

Recommendation 61. To mitigate the risk of paying salaries into wrong accounts, I urged CAG to update the payroll records and ensure that names on the Report (11) have corresponding bank account numbers. CAGs Response 62. CAG agreed with my observation and stated that he has taken the following steps to address this issue; a. Print out of bank details of all personnel without bank account numbers have been sent to the MDAs/management units for review and update of the personnel records. b. A circular has been issued to all MDAs/Management units to remind them to fully capture the details of new entrants including their bank details. Unclaimed Salaries and Pensions not paid into the CF - GH1.8 Million 63. The commercial banks, by a special arrangement with CGAD, are required to transfer unclaimed salaries monthly to the respective CAGD Regional Suspense Accounts, maintained with the Bank of Ghana. 64. I noted, during my visits to 94 rural banks, that the banks failed to transfer unclaimed salaries and pensions totalling GH1,803,551.46 that have accrued over the years, into the CAGD Regional Suspense Accounts.


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65.

Table 2 below shows the details:Table 2: Rural Banks that failed to transfer unclaimed salaries REGION No. of Rural No. Of Rural Percentage Banks Banks visited of coverage VOLTA EASTERN GREATER ACCRA BRONG AHAFO ASHANTI CENTRAL WESTERN NORTHERN UPPER EAST UPPER WEST TOTAL 11 22 6 21 25 21 14 6 5 4 135 7 11 6 19 19 7 11 5 5 4 94 64 50 100 90 76 33 79 83 100 100 70

AMOUNT GH 440,212.09 291,022.33 64,630.41 63,656.25 382,652.34 104,316.78 181,391.37 31,584.86 169,219.68 74,865.35 1,803,551.46

66.

Also, I did not sight evidence that CAGD monitors the Suspense Accounts with the various rural banks to ensure their completeness and accuracy. Recommendation

67.

To ensure that unclaimed salaries and pensions are properly accounted for and promptly transferred by the banks, I recommended that CAG should reconcile GoG salary records with the commercial banks.

68.

I also recommended that CAG should strengthen his Regional Monitoring Units to effectively monitor the commercial banks. CAGs Response

69.

CAG stated that CAGD will intensify its monitoring on recalcitrant banks to ensure that unclaimed salaries are promptly transferred into government chest. Meanwhile, CAGD has written to the identified banks to transfer as a matter of urgency all outstanding unclaimed salaries and pensions.Auditor-Generals Report on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31st December 2010)

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Unauthorised transfer of unclaimed salaries to the Economic and Organised Crime Office (EOCO) - GH 132,556 70. I noted that some rural banks transferred unclaimed salaries and pensions totalling GH132,556 to EOCO. 71. These transfers, which contravened Regulation 12 of the Financial Administration Regulation (FAR), 2004, were made by the rural banks in response to directives from the EOCO. Table 3 provides the details:Table 3: Transfer of unclaimed salaries and pensions to EOCO by some rural banks in 2009/2010Banks Greater Accra Region Abokobi Rural Bank Ada Rural Bank Ga Rural Bank Shai Rural Bank Dangme Rural Bank Sub.Total Eastern Region Atiwa Rural Bank Sub.Total Brong Ahafo Region Capital Rural Bank Ahafo Community Bank Sub.Total Western Region Ahantaman Rural Bank Nzema mante Rural Bank BIA TORYA COMM. BANK Sub.Total Central Region Kakum Rural Bank Kakum Rural Bank Sub.Total Total 125660006080 125660006080 181 5109 4,928.51 923.53 5,852.04 132,556.72 123063014001 125660006080 28/4/2009 002345 4,938.68 15,787.26 1938 2178 10,417.65 430.93 03/02/2011 77,482.47 77,482.47 16/02/2009 11/02/2009 17/03/2009 125660006080 3971 4,215.16 29,067.01 EOCO Letter date Date of Transfer Bank A/C Num Cheque Num Amounts

12/02/2009

13/02/2009

125660006080 125660006080 125660006080

3055 17,992.26 3,237.16 2,851.72 770.71

14/09/2010

31/12/2010 22/06/2009

11320011517 11320007118

22088 1,350.34 2260 3,017.60 4,367.94


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Recommendation 72. I recommended that CAG should initiate action to recover all monies transferred by the rural banks to EOCO. CAGs Response 73. CAG accepted my observation and stated that CAGD has written to Economic and Organised Crime Office to transfer to CAGD Salaries Suspense Accounts and advise us. Payments of salaries to employees on Study Leave Without Pay 74. Regulation 297(1) b of the FAR, 2004 states that A head of department shall cause the immediate stoppage of payment of salary to a public servant when that public servant has been absent from duty on leave without pay. 75. Contrary to this regulation, I noted during my audit that unearned salaries totalling GH228,026.22 was paid to 79 employees of the Ghana Education Service (GES) and the Ghana Health Services (GHS) who were granted study leave without pay between 2008 and 2010. Table 4 below shows the details:Table 4: GHS and GES unearned salaries

GHS unearned SalariesName Staff ID No. Start Date End Date Total()

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Appiah Bertha Ofori Adbul-Rahman F. Dodoo Theophilus Boakye Marfo Japhet Abusei Regina Obeng K.Amtoinette Oteng-B.Naomi Dei-Kusi Linda Appiah Wendy Mrs. Mary O. Wiafe Kwakwa Issabel SAM Eunice Afulani Patience Divine Dr. Apaloo

161166 158336 536418 170640 112697 667135 513042 619034 32842 61034 513990 664847 644315 111257

1.10.2009 29.08.2009 14.08.2009 10.09.2009 01.06.2010 18.05.2010 11.0.6.10 01.10.2009 01.11.2009 01.08.2009 24.05.2010 15.03.2010 01.10.2009 01.06.10

1.10.2013 29.08.2011 14.08.2012 10.09.2015 01.06.2011 18.05.2010 11.0.6.11 01.10.2011 01.11.2010 01.08.2013 24.08.2010 15.03.2012 01.10.2011 01.06.11

4,495.09 3,595.45 3,142.96 2,621.02 1,544.94 572.33 390.96 4,573.50 726.28 2,275.29 384.34 1,184.19 1,153.67 1,817.79


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15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57

Adikah Christiana Okoe Doris Ohuia Akwaah Rosemond Amuah Mavis Emmanuel K. Appiah Bortey Henrietta Patrick Q.Nyamata Miss. Kate Hagar Out Mr. John Paul Adjah Yost Mary Adzadzi Afua Rosemary Selorm Irene Fankah Miss.Charity Boaduwaa Dekayie Susan Florence Rubayiza Bortier DED. Nighpense Aridy Rejoice Afi Sarquah Soptia George Ben-Crenstil Agamba Elias Naa Yaa Opoku Naa Phidelia Addo Christiana Beniamo Veronica Mensah Mr.Larry D. Kumassah Joyce Ablavi Gligah Veronica Dzaley Beatrice O. Odonkor Kusi Kwadwo Boachie Koomson Albert Dr. Marliryn N. Aki Nketiah Gladys Lakpad Jonattan Dassah Syvester Ruhaima I. Zorro Isaac Bawa Gazari Timothy Yaw Baffoe Tawiah Aweseh Stephen Daonatus N. Abaane Azigeda B. Fabiana Peter Issah

619178 608489 530388 99223 154900 563018 32223 63842 609424 509459 59645 633501 65102 38191 14611 530633 15226 61918 620317 114383 16549 644316 183694 611557 114432 5516 41037 46456 119524 68775 542581 66965 59018 613874 609977 563526 620375 160095 613459 538476 66036 110908 138053

07.09.2009 24.08.2009 31.08.2009 01.10.2009 12.10.2009 10.08.2009 01.04.2010 10.08.2009 14.08.2009 21.08.2009 10.08.2009 21.08.2009 14.08.2009 01.12.2009 26.03.2010 01.02.2010 01.06.2010 04.11.2009 03.12.2009 18.01.2010 01.04.2010 19.01.2010 21.02.2010 28.01.2010 01.04.2010 01.01.2010 01.11.2009 23.04.2010 23.04.2010 01.05.2010 01.02.2010 01.07.10 01.07.10 29.08.2009 01.10.2009 01.09.2009 01.08.2009 21.08.2009 01.05.10 10.08.2009 29.08.09 01.04.2010 26.08.2009

07.09.2011 24.08.2012 31.08.2011 01.10.2012 12.04.2011 10.08.2013 01.11.2010 10.08.2011 14.08.2013 21.08.2011 10.08.2011 21.08.2011 14.08.2013 01.12.2010 26.03.2012 01.06.2010 01.06.2012 04.11.2011 03.12.2010 18.01.2012 01.04.2011 19.07.2010 21.02.2011 28.01.2011 01.04.2014 01.01.2011 01.11.2010 23.04.2011 23.04.2011 01.11.2010 01.02.2011 01.07.2011 01.07.2011 29.08.2011 01.10.2012 01.09.2011 01.08.2012 21.08.2011 01.05.2011 10.08.2011 29.08.13 01.04.2011 26.08.2009

2,613.92 2,720.61 4,137.63 2,975.35 1,031.16 1,158.03 2,494.20 2,209.79 1,954.01 2,228.99 1,625.98 4,109.06 2,622.26 480.66 1,360.38 1,872.02 5,821.82 827.25 7,399.85 802.92 6,137.08 2,100.60 393.42 981.00 643.35 1,677.83 1,089.48 1,024.64 3,570.10 900.06 2,276.98 729.47 2,605.64 3,048.04 3,200.60 4,243.50 3,187.06 1,750.46 3,862.80 2,053.17 957.96 4,429.90Page 19


58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73

James Moyambe Martin a.Adjuik Alberta Helina N. Richard Kpodo Ernest K. Tsegah Mr. Anthony E. Aikins Salisu Adams Eric Amponsah Arthur Morrison Victor Abugri Njelba Faida Ivy Owusu Ansah Doreen B.Appiah Kubi Gloria M.Ekissi A.S.Mahamadu Dr. Addai Darko K. Sub-Total

564828 37214 620457 601590 523925 137710 61260 61774 663856 644106 644163 30184 97909 56963 48324 105891

01.08.09 1.10.2009 29.08.2009 01.10.2009 01.06.2010 17.08.2009 01.06.10 01.07.10 14.06.10 30.06.10 30.06.2010 30.07.10 01.04.2010 24.05.2010 31.07.2010 01.08.2010

01.08.2012 1.10.2010 29.08.2013 01.10.2010 01.09.2010 17.08.2013 01.06.11 01.01.2011 14.06.2012 30.06.2011 30.06.2011 30.07.11 01.04.2012 24.05.11 01.08.2010 01.08.2011

4,485.87 5,805.97 6,956.98 3,093.44 1,305.38 23,715.24 3,531.05 1,102.92 786.20 2,436.57 2,261.03 363.20 2,189.20 995.07 25,640.18 1,921.68 216,376.82

74 75 76 77 78 79

NAME Bondinuba Francis Francis Gyimah Cecilia Amehere Yaa Mr. Alexander Owusu Mr. Sorminye A Bamuah Mr. Eric Kwesi Ntow Sub-Total Grand Total

Staff ID No. 240332 565410 517084 246067 152600 281325

GES unearned salaries start Date End Date Sept.08 2011 Oct.08 2011 Aug.08 2012 Jan.08 Oct.09 2013 Sept.09 2011

4,148.91 1,133.74 1,165.60 201.39 3,421.56 1,578.20 11,649.40 228,026.22

76.

The non-compliance with the regulation not only resulted in the loss of GH228,026.22 to the State, but also resulted in an overstatement of the Personal Emolument disclosed in the 2010 Public Accounts.

77.

The failure of the Heads of the MDAs to ensure stoppage of salaries of the officers concerned by the banks and CAGD resulted in this anomaly.


Page 20

Recommendation 78. I advised that the MDAs concerned should issue instructions to the bankers of the affected employees to stop their salaries. 79. I also advised that, the MDAs should submit inputs to CAGD to stop the salaries of the officers involved. 80. Furthermore, I recommended that CAG should liaise with the MDAs for full recovery of the unearned salaries. CAGs Response 81. CAG agreed with my observation and stated that the names of GES employees identified in the report have all been deleted except Sorminye A. Barmuah who is at post. In respect of GHS employees, there is an on-going investigation to enable CAGD/GHS take the necessary action. CAGD has written to GES and the GHS advising them to ensure that: a. salaries lodged in the bank accounts of employees on study leave without pay are paid back to chest, b. their names are deleted from the payroll and c. any salaries drawn by them during the stated period is recovered from the individual employees. Non -Payment of Petroleum Taxes - GH4.1 million 82. I noted during my audit that four State institutions and three OMCs owed the State, Petroleum Levies of GH4,081,083.48 as at 31st December, 2010 despite numerous re-scheduled payment dates and various Demand Notices issued by the Customs Division of GRA for the recovery. Table 5 provides the details.


Page 21

Table 5: Institutions that owe the State Petroleum LeviesName of Institution/ OMC TOR Ghana Army Ghana Navy Ghana Police Service Glory Oil Star Oil Fraga Oil Total Total Amount (GH) 606,557.37 754,875.89 82,179.28 850,166.21 630,005.00 2,368,980.40 2,296,763.99 7,589,528.14 Recovered (GH) 140,842.26 Outstanding (GH) 465,715.11 754,875.89 82,179.28 850,166.21 338,872.00 352,411.00 1,236,863.99 4,081,083.48

291.133.00 2,016,569.40 1,059,900.00 3,508,444.66

83.

Our audit also revealed that the Customs Division of GRA failed to obtain Bank Guarantees from some OMCs, as an initial requirement for the 25 days Tax Collections Credit Policy, thereby exposing the Petroleum taxes to a default risk. Recommendation

84.

To mitigate the risk of default associated with the Petroleum Tax credits, I recommended that GRA should ensure that no credit is extended to any OMC or institution without obtaining a Bank Guarantee as a security.

85.

I also recommended that, GRA should recover all petroleum taxes in arrears. CAGs Response

86.

CAG agreed with my observation and stated that MoFEP has issued tax credit note to GRA to cover the indebtedness of the Security Agencies. GRA (Customs Division) has sent final demand letters to OMCs to settle their indebtedness. GRA has instituted a reconciliation mechanism towards recovery of all outstanding petroleum taxes from OMCs.

Non-payment of IGF into the CF- GH10.4 Million 87. Regulation 17 of the FAR, 2004 requires Heads of MDAs to ensure that IGF collections are promptly lodged into the designated CF bank accounts except where approval is given to retain the collections.Auditor-Generals Report on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31st December 2010)

Page 22

88.

My review of the accounts of 12 MDAs revealed that total IGF of GH10,442,261.88 due the CF, collected during the year under review, were not lodged into the CF. I also observed that 3 out of the 12 MDAs namely; Food and Drugs Board, Narcotic Control Board and Motor Traffic & Transport Unit (MTTU) of the Ghana Police Service never transferred any of their IGFs into the CF. Table 6 below provides the details:Table 6: Institutions that failed to lodge IGF collected into the CF Total amount Amount collected per MDA Transfer due CF Transferred returns of NTR into CF AgenciesGH VETERINARY SERVICES REGISTRAR GENERAL LAND TITTLE NARCOTIC CONTROL DVLA POLICE MTTU FOOD & DRUGS BOARD WOMEN & CHILDREN MIN. PUBLIC WORKS DEPT. IMMIGRATION CENTER NATIONAL CULTURE NATIONAL SPORTS COUNCIL 1,630,680.16 % 75 Amount GH 1,223,010.12 GH 872,519.23

Amount OutstandingGH 350,490.89

12,715,808.45

80

10,172,646.76

9,723,009.27

449,637.49

1,130,678.00 49,085.90

100 50

1,130,678.00 24,542.95

1,037,750.87

92,927.13 24,542.95

10,577,428.19 6,090.00 4,571,922.92 25,515.00 437,267.35

80 75 50 50 50

8,461,942.55 4,567.50 2,285,961.46 12,757.50 218,633.68

8,458,242.51

3,700.04 4,567.50 2,285,961.46

12,667.50 40,166.97

90.00 178,466.71

12,898,429.50 72,773.92

80 50

10,318,743.60 36,386.96

5,860,721.65 200.00

4,458,021.95 36,186.96

569,652.10

100

569,652.10

162,890.30

406,761.80

sub total

44,685,331.45

34,459,523.18

26,168,168.36

8,291,354.88

US Dollars FOOD AND DRUGS BOARD DOLLAR A/C

2,867,876.00

50

1,433,938.00

Sub-total in Cedi EquivalentGRAND TOTAL

4,301,814.00

2,150,907.00

48,987,145.45

34,459,523.18

26,168,168.36

10,442,261.88


Page 23

89.

The failure of the MDAs to lodge IGFs into the CF denied the State the use of its funds.

90.

This state of affairs is attributed to the lack of effective monitoring by the NTR Unit of MoFEP to ensure that IGFs collected by MDAs were promptly lodged into the CF. Recommendation

91.

I recommended that the NTR Unit of MoFEP should strengthen its monitoring and supervisory role to ensure that IGFs due the State are paid into the CF.

92.

I also recommended that Heads of MDAs should ensure that IGFs collected, lodged or retained, are fully disclosed as part of their monthly reports to the Minister of Finance and Economic Planning, with copies to CAG and the Auditor General as required by Regulation 19 of the FAR, 2004. CAGs Response

93.

CAG agreed with my recommendation and stated that NTRU of MoFEP will reconcile the figures with the MDAs.

Failure of the IPPD System to detect and reject unqualified employees 94. Article 199(1) of the 1992 Constitution of Ghana states that a Public Officer shall, except as otherwise provided in this Constitution, retire from public service on attaining the age of sixty. The exceptions to this article are proivded in Articles 145(2) and Article 194(5) of the 1992 Consititution. 95. Contrary to the above, my review of the payroll system revealed that some beneficiaries on the GoG payroll were above the statutory retiring age of 60 years. Their ages ranged from 60 to 110 years. I also noted that some beneficiaries on the payroll were below the minimum employment age of 16 years. Table 7 provides the details:


Page 24

Table 7: GoG Employee's below or above the statutory empolyment age Employee Number 96755 26382 5300 5565 87065 527262 520889 738201 610233 610225 473134 537463 473221 603281 644717 13697 568892 473196 421220 Full Name Miss Patricia Kuseo Miss Donatha S R Kanmwaa Miss Regina Siebebale Mr. Felicitas Ansoayiri Mr. Seth Fosu Bugba Yakubu Emmanuel Quaye Archampong Mr. William Aboagye Andrews Quartey Mr. Kodzo Hadzah Mr. Kweku A Odum Mr. Francis A Meayzah Mr. John C D Oppong Mrs. Edith Tete Doctor Dan Nicholas Annor-Adjei Doctor John Buckman Esuman-Gwira Mr. John Soboe Mr. Anthony F L Ofori Mrs. Helena Salifu Doctor Ernest G Amoako Mrs. Rosamond Okpatta Mr. Ashirifi S Nunoo Mr. Livingstone Quist Mr. Daniel Aihoon Professor Paul Kwame Nyame Mr. J T Quaye Mr. B K D Ocran Mr. Francis Wilson Doctor James Patrick Murphy Mr. J A Anquandah Mr. Isaac K Aryee Date Of Birth 02/01/1900 02/01/1900 02/01/1900 02/01/1900 17/10/1903 13/10/1904 12/10/1933 13/04/1934 24/11/1936 30/10/1938 20/07/1938 24/02/1938 10/11/1938 23/09/1939 23/10/1939 30/09/1939 29/09/1939 21/08/1939 24/02/1939 Hire Date 01/08/1998 01/08/1998 01/08/1998 01/08/1998 11/10/2003 01/10/2004 01/04/2007 01/10/2009 01/01/2006 01/01/2006 01/11/2008 01/01/2006 01/05/2009 01/03/2003 01/09/2007 01/10/2008 01/06/2001 01/07/2007 25/02/2000 Organization 0808 St Joseph Clinic/Maternity, Chamba 0815 West Gonja Hospital, Damongo 0815 West Gonja Hospital, Damongo 1001 Jirapa Catholic Hospital 0303 Onwane Presby Prim (PRESBY) 0807 Mamprusi East DEO Newly Trained Teachers 0101 Korle-Bu Dept Of Surgery 0216 Mount Mary Training College Trainee -2009 0101 Accra Psychiatric Hospital Nursing Admin 0101 Accra Psychiatric Hospital Nursing Admin 0101 MOH: National Ambulance Service 0413 Jomoro District Health Directorate 0712 Sunyani Reg. Hospital Medical and Pharmacy 0101 Accra Psychiatric Hospital Nursing Admin 0215 St Dominic Hospital, Akwatia 0313 Christian Eye Centre, Cape Coast 0413 Jomoro District Health Directorate 0712 Sunyani Reg. Hospital Medical and Pharmacy 0813 Tamale District Health Directorate 0101 Accra Psychiatric Hospital Medical and Pharmacy 0101 Accra Psychiatric Hospital Nursing Admin 0101 Accra Psychiatric Hospital Nursing Admin 0101 Accra Psychiatric Hospital Nursing Admin 0101 Accra Psychiatric Hospital Nursing Admin 0101 Gh College of Physicians and Surgeons, Rector's Office 0104 Pantang Psych Hosp Nursing Admin 0408 Effia Nkwanta Reg. Hospital Medical and Pharmacy 0408 Western Regional Health Directorate 0813 MOH:Tamale Teaching Hospital 0813 Regional Health Services 0101 Korle-Bu Ear Nose and Throat/Eye Dept Age 110 110 110 110 107 106 77 76 73 72 72 72 72 71 71 71 71 71 71

473638 540000 473162 610227 610229

13/07/1940 24/07/1940 14/11/1940 26/12/1939 22/10/1940

01/08/2009 01/04/2003 01/01/2006 01/01/2006 01/01/2006

70 70 70 70 70

667869 611471 507714 610230 676956 534875 568712

20/05/1940 06/03/1940 18/09/1940 24/05/1940 04/03/1940 23/03/1940 07/04/1941

16/12/2007 01/01/2006 01/11/2008 01/07/2006 01/07/2007 01/04/2004 01/06/2008

70 70 70 70 70 70 69


Page 25

535092 728976 599569 599569 473650 547915 681443 473304 473355 473042 700312 545221 532709 510465 473460 473526 535275 506619 532721 473414 473163 533266 536267 687721 521011 509075 510934 727958

Mrs. Esther B Noah Mr. Theophilus NiiAdjei Odjidja Mrs. Modesta L Badu Mrs. Modesta L Badu Doctor Akwasi A D Boaten James DansoAdams Miss Betty Adzei Mrs. Asante M Drowah Mrs. Beatrice Ocran Mrs. Hannah Hagan Mr. David Clottey Quaye Mrs. Beatrice Sorkpor Mr. F Anala Mr. Seidu Issa Mrs. Elsie Z Ewuntomah Mrs. Stella Tobigah Mr. Donald Samani Mrs. Beatrice P Mensa-Annan Mr. E A Boateng Doctor N J D Asanakpor Mrs. Victoria Adu Mr. Solomon Yerenkyi Mrs. Beatrice Gawuah Mr. C A Ashitey Mr. Joseph S Ababio Mr. Symon N Koku Mr. Charles T Cofie Doctor Victor Grakohiapa

05/03/1941 27/07/1941 19/12/1940 19/12/1940 13/07/1941 03/07/1942 08/09/1942 20/06/1942 13/11/1942 06/09/1942 10/08/1942 21/10/1942 28/07/1942 12/08/1942 12/07/1942 15/07/1942 01/07/1942 21/02/1943 22/09/1943 19/11/1943 30/05/1943 13/02/1943 12/11/1943 06/11/1943 14/08/1944 08/08/1944 26/05/1944 05/08/1944

01/01/2006 03/08/2009 01/04/2003 01/04/2003 12/02/2009 01/06/2008 27/02/2006 14/07/2008 01/01/2006 01/08/2008 01/09/2008 01/04/2007 01/03/2008 27/03/2008 01/07/2008 01/07/2008 01/01/2006 01/03/2008 01/09/2008 01/06/2009 19/09/2007 01/01/2008 12/10/1970 01/01/2006 14/08/2004 01/09/2009 01/06/2004 11/05/2009

0201 Tetteh Quarshie Memorial Hospital Nursing Admin 0207 Atua District Hospital Medical and Pharmacy 0208 Eastern Regional Health Directorate 0208 New Juabeng District Health Directorate 0613 Kumasi South Hospital 0101 Korle-Bu Ear Nose and Throat/Eye Dept 0205 Kwahu South District Health Directorate 0209 Suhum Gov Hospital Nursing Admin. 0306 Gomoa District Health Directorate 0313 Cape Coast Nursing Training School (Staff) 0408 Takoradi Hospital Medical and Pharmacy 0504 Volta Reg Hosp, Nursing Admin 0810 Saboba Health Centre Post 0813 Tamale District Hospital 0813 Tamale Reg. Hospital Nursing Admin. 0902 Bawku West SubDistrict 0903 Bolgatanga District Health Directorate 0101 Korle-Bu Polyclinic 0101 Ridge District Hosp, Medical and Pharmacy 0101 RMOH: Adabraka Polyclinic 0101 RMOH: Mallam Atta Gov Clinic 0311 St Francis Xavier Hosp, Assin Foso 0613 Kumasi South Hospital Suntreso Polyclinic 0711 Bredi No.1 LA Prim (GOV) 0101 GHS: Human Resource Directorate 0101 Korle-Bu Radiology Department 0101 Ridge District Hosp, Medical and Pharmacy 0201 Tetteh Quarshie Memorial Hospital Nursing Admin 0203 New Tafo District Hospital Nursing Adm 0205 Kwahu Gov Hosp(Atibie) Nursing Admin 0207 Asesewa District Hospital Medical and Pharmacy 0208 Koforidua Midwifery Training School ( Staff )

69 69 69 69 69 68 68 68 68 68 68 68 68 68 68 68 68 67 67 67 67 67 67 67 66 66 66 66

547764 600060 511922

Mrs. Gladys O Asare Mrs. Faustina Mensah Mr. K S Afrim Mr. Joseph Ayew Williams Esther G Akuffo

18/09/1944 14/07/1944 11/11/1944

01/08/2008 01/09/2008 01/12/2004

66 66 66

684960 599571

23/12/1943 19/11/1944

06/05/2008 01/07/2008

66 66 Page 26


563551 536262 540026 535875 545224 473719 702769 703855 603280 536291 548420 536256 536670 544217 426689 672392 682711 532714 59379 684331

Mr. Stephen A Lartey Cornelia Agbatey Mrs. Mercy Toure Mr. Agnes Benin Mr. Atta R Ofori Doctor Seth Adu Doctor Yaw Agyeman Asare Miss Gladys Buachie Mrs. Agnes Eshun Mrs. Elizabeth Ghartey Mrs. Freida Gbedemah Mrs. Fanny Lucy K Doe-Williams Doctor Fritz Ernest Abude Mr. Peter Abolek Miss Lucy A Tiertoore Mr. Ben Ameleke Mrs. Dora DarkoAmeyaw Miss Beatrice A Sanna Miss Felicia A Donkor Miss Faustina Tetteyfio Mr. Ennestinah Ossae

27/07/1944 29/02/1944 19/12/1943 22/06/1944 24/09/1944 16/06/1944 08/06/1944 09/10/1944 20/09/1944 25/02/1944 04/01/1944 08/10/1944 22/05/1944 27/04/1944 24/10/1944 25/11/1944 24/05/1945 17/04/1945 22/11/1944 15/10/1945

25/10/1968 14/07/2008 01/04/2008 01/07/2004 01/08/2008 01/07/2004 01/08/2008 01/06/2009 24/01/1967 12/02/1968 01/08/2008 01/08/2008 01/09/2004 01/02/2006 23/10/2004 21/09/2005 02/07/2008 01/11/2004 01/03/2004 04/02/2008

0208 New Juabeng District Health Directorate 0209 Suhum Gov Hospital Nursing Admin. 0215: Takorowase Health Centre 0310 Opponso Health Centre Post 0313 Ankaful Psychiatric Hospital Nurs. Adm 0313 Cape Coast Reg Hosp Medical and Pharmacy 0313 Cape Coast Reg Hosp Medical and Pharmacy 0404 Enchi Hospital Nursing Admin. 0408 Kwesimintim Polyclinic 0408 Shama/Ahanta East Metro District Health Directoriate 0502 Akatsi Dist Health Directorate 0508 Keta Gov Hospital Nursing Admin. 0514 Sogakope Sub-District 0811 Savelugu/Nanton District Health Directorate 1006 Wa Reg. Hospital Nursing Admin. 0101 Medical and Dental Council Office 0101 RMOH: Dansoman Health Centre Post 0101 RMOH: Ussher Clinic Accra 0101 Salvation Army Urban Aid Clinic 0103 Dangbe West District Health Directorate 0201 Tetteh Quarshie Memorial Hospital Nursing Admin 0203 New Tafo District Hospital Medical and Pharmacy 0207 Manya Krobo District Health Directorate 0208 Koforidua Nursing Training School ( Staff ) 0208 Koforidua Reg. Hospital Nursing Adm 0208 New Juabeng District Health Directorate 0208 New Juabeng District Health Directorate 0305 Winneba District Hospital Nursing Admin. 0504 Ho District Health Directorate 0505 Hohoe Gov Hospital Nursing Admin 0505 Hohoe Gov Hospital Nursing Admin 0505 Hohoe District Hospital 0508 Keta Gov Hospital Nursing Admin. 0509 Dist Hospital, Aflao

66 66 66 66 66 66 66 66 66 66 66 66 66 66 66 65 65 65 65 65

26437

29/10/1945

01/08/2008

65

664629 175550 10290 681280 124513 151129 18777 18238 22545 140518 532003 77291 568713

Doctor Joseph Taylor Mrs. Bertha Ofei Mrs. Balbina Gasu Miss Gloria Korkor Caesar Mr. D E Klu Mrs. Comfort Fianko Mrs. Grace Yankson Mrs. Patience A Gemadi Emelia Amegashie Mrs. A J Quarrantey Miss Comfort Addo Mrs. Victoria Amevinya Ms. Queen Ame-Bruce

20/12/1944 20/10/1945 30/03/1945 17/09/1945 25/10/1945 16/07/1945 02/06/1945 21/02/1945 08/09/1945 11/07/1945 01/01/1945 08/05/1945 04/04/1945

01/03/2009 01/09/2008 01/06/2008 16/10/2007 01/03/2008 01/06/2008 01/04/2008 01/09/2008 01/02/2006 01/08/2008 01/01/2005 01/08/2008 01/08/2008

65 65 65 65 65 65 65 65 65 65 65 65 65 Page 27


88607 695122 613426 27881 41332

Miss Juliana D Sewah Miss Rose Awusi Aniaku Ms. Elizabeth Nkrabeah Miss Mary Nimoah Miss Esther Kumah

04/06/1945 18/10/1945 23/09/1945 01/10/1945 01/11/1945

01/08/2008 01/10/2008 01/09/2004 01/08/1998 01/08/1998

0509 Dist Hospital, Aflao 0514 Sogakope District Health Directorate 0603 District Health Admin 0614 St Joseph Clinic, Abira 0705 Holy Family Hospital, Berekum 0804 Salaga District Hospital Medical and Pharmacy 0813 Tamale District Hospital 0813 Tamale Nurses Training School 0813 Tamale Reg. Hospital Medical and Pharmacy 0816 Walewale Health Centre Post 0903 Bolgatanga Nurses Training School ( Staff ) 0907 War Memorial Hospital ,Navrongo Nursing Admin 0908 Talensi Nabdam District Health Admin 1003:Nadowli District Health Directorate 1004 Tumu District Hospital Medical and Pharmacy 0101 Accra Psychiatric Hospital Medical and Pharmacy 0101 GHS: Health Research & Dev Directorate 0101 GHS: Health Research & Dev Directorate 0101 GHS-ICD: Office of the Director ICD 0101 Korle-Bu Dept Of Surgery 0101 Manna Mission Hospital, Teshie-Nungua 0101 RMOH: Adabraka Polyclinic 0101 RMOH: Mamobi Polyclinic 0101 RMOH: Mamobi Polyclinic 0104 Achimota Hospital Nursing 0106 Tema General Hospital Nursing Admin. 0205 Kwahu South District Health Directorate 0207 Asesewa District Hospital Nursing Admin 0306 Catholic Hospital, Apam 0310 Dunkwa Hospital General Administration 0409 Sefwi Wiaso SubDistrict 0412 Tarkwa Gov Hospital Nursing Admin 0502 Akatsi Health Centre Post

65 65 65 65 65

82862 75498 135235 123822 713807 132215 75820 150876 153356 609628

Mr. Sulemana Amidu Mr. Godwin L Aggrey Dominica Kaguah Mrs. Sophia Kapiri Mr. George Charinga Aguriba Mrs. Ann M Ako Mrs. Regina Azumi Mrs. Agnes Atayilla Mrs. Magdalene B Saayeng Mr. L D Naaza

25/05/1945 15/09/1945 28/08/1945 15/10/1945 01/06/1945 20/06/1945 31/10/1945 11/11/1945 17/10/1945 15/09/1945

01/03/2007 02/02/2006 01/05/2008 01/08/2009 01/04/2008 01/02/2009 01/06/2008 01/01/2008 01/02/2006 01/01/2008

65 65 65 65 65 65 65 65 65 65

9865 677010 677014 144893 7146 527766 48290 45069 663895 145296 176203 33057 123219 55748 83053 76218 655799 677779

Mr. Joshua Obeng Mr. Hillary Okai Koe Mr. James Opare Okine Mrs. Nancy Essuman-Gwira Doctor Emmanuel N Okantey Miss Janet Adelaide Odofuskes Otoo Mrs. Mary A Aryee Mrs. Justina Ackuayi Doctor Ahmed BenYunusah Mrs. Juliana Atoge Mrs. Christiana Acheampong Mr. Stephen AppiahDanquah Mrs. Dorothy Necku Mr. Joseph Nyarkoh Mr. Issac Asare Mrs. Comfort Opoku Mrs. Rebecca Biney Miss Agnes Dadezogbor

01/07/1946 14/11/1946 22/05/1946 17/05/1946 30/05/1946 10/11/1946 01/01/1946 15/07/1946 16/09/1946 22/11/1946 05/08/1946 01/07/1946 03/10/1946 01/08/1946 01/12/1945 18/10/1946 24/11/1945 10/04/1946

01/07/2008 02/01/2007 02/01/2007 01/02/1969 01/09/2009 01/02/2005 01/10/2008 01/08/2006 02/04/2007 01/12/2006 01/09/2006 01/11/2006 01/11/2006 01/08/1998 01/11/2006 01/11/1972 01/10/2007 07/04/2008

64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 Page 28


70115 149325 76518 84297 20862 25545 90790 89022 140316 732805 22776 521410 86391 65099 21921 86270 75841 546758 684359 122302

Mr. Emmanuel K D Akorli Mrs. Louise A E Mensah Mrs. Veronica Edjah Mrs. Y E Attando Mrs. Selina Kuwornu Mrs. Theresa Asamoah Mrs. Elizabeth Cobbina Mrs. Rose Boakye Mrs. Monica Kanson Doctor Margaret Mensah Mrs. Adolphine Kallai Doctor Joseph S Dakorah Mrs. Elizabeth Mahama Mrs. Asibi Haligya Miss Monica Alhassan Mrs. Mariama Ali Mrs. Abiba Daramani Mr. Jonathan Anyindan Miss Beatrice Gandaa Mrs. Mary Adekura

01/12/1945 04/12/1945 29/10/1946 28/05/1946 08/08/1946 19/08/1946 01/03/1946 12/08/1946 14/05/1946 10/09/1946 26/03/1946 15/03/1946 12/06/1946 05/05/1946 05/09/1946 05/05/1946 21/01/1946 28/04/1946 01/07/1946 15/12/1945

01/10/2008 01/08/2008 01/07/2008 01/08/2008 01/08/2008 14/11/1978 01/04/2006 01/09/2006 01/03/2007 01/01/2008 01/04/2006 01/03/2005 01/07/2006 01/07/2006 01/10/2006 01/01/2007 01/02/2006 01/07/2005 12/05/2008 01/07/2008

0504 Ho Infect. Hospital Medical and Pharmacy 0505 Hohoe Gov Hospital Nursing Admin 0505 Hohoe Gov Hospital Nursing Admin 0505 Hohoe Gov Hospital Nursing Admin 0509 Dist Hospital, Aflao 0510 Kpandu District Health Directorate 0613 K'si Maternal & Child Health Hospital 0613 Kumasi South Hospital 0715 Tanoso Health Centre Post 0719 Tain District Health Directorate 0811 Savelugu Health Centre Post 0813 SDA Clinic Tamale 0813 Tamale Central Hospital Medical & Pharmacy 0813 Tamale Central Hospital Medical & Pharmacy 0813 Tamale District Hospital 0813 Tamale Nurses Training School 0817 Yendi Sub-District 0902 Anglican Diocese Tamale Clinics In UER 0903 Bolgatanga District Health Directorate 0903 Bolgatanga Nurses Training School ( Staff ) 0907 War Memorial Hospital, Navrongo Medical and Pharmacy 1004 Sissala District Health Directorate 1006 Wa District Health Directorate 1006 Wa Reg. Hospital Nursing Admin. 0101 St. Mary RC Prim (CATH) Ama 0208 New Juaben, Gov Secondary School 0613 Apatrapa RC Prim (CATH) 0101 Accra Psychiatric Hospital General Admin 0101 Accra Psychiatric Hospital Nursing Admin 0101 Korle-Bu Dept Of Surgery 0101 MOH: Office Of The Chief Director 0101 Radiotherapy Unit K'Bu Oncology 0101 RMOH: Adabraka Polyclinic 0101 RMOH: Adabraka Polyclinic

64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 64 64

707236 141090 75536 122232 204656 111491 220200 31765 125996 547771 75031 728064 47894 96512

Mrs. Veronica Felli Mrs. Elizabeth A Abilibah Mrs. Paulina Baro Mrs. Alice Balegha Mr. Godwin Gbomita Mr. Samuel L Tetteh Mrs. Grace Duku Mr. J K Larbi Mrs. Gladys Owusu Doctor Henry Andrew Holdbrook-Smith Mrs. Gladys Fabyan Mr. Samuel OfosuAtuahene Mrs. Christiana Plange Mrs. Mary L Teinor

19/04/1946 05/11/1946 14/04/1946 05/12/1945 01/05/1947 30/12/1946 16/07/1947 05/05/1947 01/01/1947 10/09/1947 04/06/1947 10/04/1947 10/03/1947 20/02/1947

12/05/2008 01/12/2006 01/05/2006 02/02/2006 01/02/2009 01/01/2007 01/08/2007 01/07/1971 01/02/2007 01/10/2009 01/12/2007 01/01/2000 01/04/2007 01/03/2007

64 64 64 64 63 63 63 63 63 63 63 63 63 63


Page 29

72594 10668 602006 83531 41626 116205 701663 6084 72921 141843 62289 122776 48837 18786 6555 137091 73580

Mrs. Grace Annan Mrs. Paulina Glover Mr. Abraham Nunoo Otoo Mrs. Lomokie E Tetteh Mr. C K Gakpetor Mrs. Vida Frico Miss Cecilia Kweku Mrs. Agnes AsaSakyibea Mrs. Christiana Owusu Mrs. Victoria O Kwapong Mrs. Irene Agbozo Mrs. Christiana Asare Mrs. Anna C Asare Mrs. Joana Atika Mrs. Rosina Amakyewa Mrs. Beatrice Kpabitey Mr. Anthony Addo

27/08/1947 24/02/1947 04/07/1947 09/05/1947 09/04/1947 01/05/1947 16/09/1947 29/06/1947 17/07/1947 01/07/1947 01/01/1947 07/07/1947 02/11/1947 23/01/1947 27/07/1947 29/04/1947 18/03/1947

01/10/2007 01/03/2007 04/04/2006 01/04/2008 01/07/2008 01/07/2007 04/08/2008 01/10/2007 01/08/2008 01/08/2008 05/11/2007 01/08/2007 01/02/2008 01/02/2007 01/08/2007 01/05/2007 01/09/2008

0101 RMOH: Mamprobi Polyclinic 0101 Weija Infec Dis Hosp, Nursing Admin 0104 Pantang Nurses Training College 0104 Pantang Psych Hosp Nursing Admin 0104 Pantang Psych Hosp Nursing Admin 0105 Madina Health Center 0202 Akwapim South District Health Directorate 0203 Apedwa Health Centre Post 0203 East Akim District Health Directorate 0203 East Akim District Health Directorate 0207 Atua District Hospital Nursing Admin. 0208 Koforidua Reg. Hospital Nursing Adm 0208 New Juabeng District Health Directorate 0208 New Juabeng District Health Directorate 0210 West Akim District Health Directorate 0216 Yilo Krobo District Health Directorate 0303 Ajumako Enyan Esiam District Health Directorate 0304 Asikuma Odoben Brakwa District Health Directorateto 0309 Twifo Heman Lower Denkyira District Health Directoriate 0310 Dunkwa Hospital Nursing Administration 0313 Adisadel Health Centre Post 0313 Cape Coast Reg Hosp Medical and Pharmacy 0502 Akatsi Health Centre Post 0504 Salvation Army Clinic, Adaklu-Sofa 0505 Akpafu Health Centre Post 0506 Worawora District Hospital Nursing Adm 0506 Worawora District Hospital Nursing Adm 0509 Dist Hospital, Aflao 0510 Kpandu District Health Directorate 0511 Krachi East District Health Directorate 0613 Aburaso Methodist Clinic CHAG 0613 Ashanti Regional Health Directorate 0613 MOH: Regional Public Health Unit 0618 Mampong District Hospital General Adm

63 63 63 63 63 63 63 63 63 63 63 63 63 63 63 63 63

109135

Mrs. Theresa Mensah

31/03/1947

01/04/2007

63

134605 175088 718511 24632 131295 522416 23588 702739 702751 77295 145925 563552 526587 174986 137303 75907

Mr. Anthony Adiah Mrs. Victoria Yankey Miss Theresa Addison Mr. K D AsanteDanquah Mr. E A Megayor Ben Kudjo Gotah Mrs. Philomina Kumi Miss Elizabeth Adobor Ms. Matilda Achina Mrs. Christiana C Segbedzi-Havor Mrs. Selina Awurasie Mrs. Yaa M Agawu Musah Adama Mrs. Veronica Antwi Mr. Anthony W Oppong Mr. Kwaku Boateng

08/08/1947 12/09/1947 11/05/1947 02/11/1947 01/11/1947 15/05/1947 20/04/1947 23/11/1946 01/01/1947 17/04/1947 01/01/1947 14/08/1947 25/05/1947 06/05/1947 25/12/1946 01/07/1947

01/09/2008 01/09/2008 07/07/2008 01/07/2008 01/08/2008 03/03/2004 01/11/2008 01/07/2008 01/07/2008 01/05/2007 01/02/2007 01/07/2008 01/01/2005 01/12/2007 01/07/2008 01/06/2008

63 63 63 63 63 63 63 63 63 63 63 63 63 63 63 63 Page 30


26279 129028 6994 119008 118942 96517 4450 708539 135519 118454 86288 153998 108051 335960 336580 518079 87766 116919 49970 90206 524584 49707 72918 728061 121643 77632 20787 52943 25877 130080 18502 124174 46269 25908 90190

Mrs. Agnes OwusuAnsah Mr. Samuel Donfeh Mrs. N R Olugbodi Mr. E K Dakura Mr. Patrick Wobnyine Miss Margaret Minyilla Mr. J J Wuni Mrs. Salifu Adishetu Mr. Tawa Issifu Mrs. Perpetua Piligibase Mrs. Faith S Loggah Mr. Opoku A Younge Miss Jane Sey Mr. Christoph K Adenyo Mr. Jackson Nyarko Emmanuel A Freeman Mr. Duncan Lanquaye Mrs. Hilda Tetteh Mrs. Comfort A Sackey Mrs. Hilda K Botchway Doctor Emmanuel Kwabena Osei Miss Gladys Attah Mrs. Abena B Kesse Mr. Joesph Danyoh Mrs. Victoria Agbozo Mrs. Grace A Bossah Mrs. Ruth Afum Mrs. Elizabeth Appiah Miss Comfort K Djaba Mrs. Janet Annang Mrs. Mary Acheampong Mrs. Asantewa D Bekoe Miss Ellen Asah Kissiedu Mrs. Selina Twumasi Mrs. Beatrice S Azumah

25/01/1947 20/05/1947 28/11/1946 15/04/1947 02/08/1947 01/08/1947 26/12/1946 26/12/1946 02/08/1947 14/10/1947 25/11/1946 25/07/1948 27/07/1948 05/06/1948 20/08/1948 01/09/1948 14/07/1948 06/06/1948 19/10/1948 23/08/1948 15/07/1948 01/10/1948 06/05/1948 11/11/1948 26/06/1948 19/05/1948 02/07/1948 08/03/1948 06/05/1948 17/12/1947 18/02/1948 09/02/1948 11/12/1947 17/02/1948 11/12/1947

01/02/2007 01/01/1979 01/12/2006 01/05/2007 01/09/2007 01/10/2007 01/06/2008 13/06/2008 01/07/2008 01/11/2007 01/01/2007 01/09/1975 01/06/2001 01/07/2008 01/09/1976 01/10/1998 01/12/1976 16/11/1976 10/11/1975 07/05/1973 01/08/2008 02/01/2001 06/08/1970 01/01/2000 02/05/1972 12/02/1976 01/09/2008 01/08/2008 01/08/2008 01/08/2008 01/03/2008 01/04/1974 21/07/2008 01/04/2009 01/08/2008

0621 Foase Health Centre Post 0703 Gyedu Health Centre Post 0804 East Gonja Sub-District 0811 Savelugu Health Centre Post 0813 Tamale Reg. Hospital Medical and Pharmacy 0901 Presby Hospital, Bawku 0902 Bawku West District Health Directorate 0903 Bolgatanga SubDistrict 0904 Bongo District Health Directorate 0907 Navorongo Health Centre Post 1006 Wa District Health Directorate 0104 Amasaman Senior Secondary School 0209 Obuotumpan LA Prim (GOV) 0509 Agbozume Zion (AME) 0626 Akumadan Sec. Sch. 0804 East Gonja DEO 0101 GHS-ICD: National Prosthetics &Orthotics Centr 0101 Korle-Bu Dept Of Child Health 0101 Korle-Bu Dept Of Child Health 0101 Korle-Bu Dept Of Surgery 0101 Korle-Bu Dept Of Surgery 0101 Korle-Bu Dept Of Surgery 0101 Korle-Bu Obstetrics/Gynae 0101 Radiotherapy Unit K'Bu Oncology 0101 Ridge District Hosp, Nursing Admin 0202 Nsawam District Hospital Nursing Admin 0203 East Akim District Health Directorate 0205 Kwahu Gov Hosp(Atibie) Nursing Admin 0207 Atua District Hospital Nursing Admin. 0208 New Juabeng District Health Directorate 0209 Suhum Kraboa Coaltar District Health Directorate 0213 Birim South District Health Directorate 0214 Begoro Dist Hospital, Medical Staff 0215 Kade Health Centre Post 0216 Yilo Krobo District Health Directorate

63 63 63 63 63 63 63 63 63 63 63 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62


Page 31

50036 76460 124742

Mr. Abeam D Danso Mrs. Dorcas Panford Mrs. Ernestina Boateng

15/01/1948 05/01/1948 22/12/1947

08/08/2008 01/10/2008 01/09/2008

0217 Atiwa District Health Directorate 0301 Abura Asebu Kwaman District Health Directorate 0309:Twifo Praso Dist Health Directorate 0313 Ankaful Psychiatric Hospital Medical and Pharmacy 0313 Cape Coast Reg Hosp Medical and Pharmacy 0408 Western Regional Health Directorate 0408 Western Regional Health Directorate 0504 Ho Nurses Training School ( Staff ) 0510 Kpandu District Health Directorate 0512 Krachi Sub-District 0814 Tolon-Kumbugu District Health Directorate 0903 Bolgatanga SubDistrict 0903 Bolgatanga SubDistrict 0101 Christian Meth Secondary School 0101 Mamprobi South 3 Prim (GOV) 0101 Teshie AMA 2 Prim (GOV) 0104 Presby Boys Secondary School 0208 Eastern Region Educ Office 0212 Amuana Praso LA JSS (GOV) 0403 Abura Cath Prim (CATH) 0504 Kpedze Secondary School 0506 Kwamikrom LA A Prim (GOV) 0506 Kwamirkom LA B JSS (GOV) 0506 Tapa Amanya RC Prim (CATH) 0507 Kadjebi-Asato Sec. 0603 Ash School For The Deaf Jamasi Prim (GOV 0605 Amansie East DEO 0605 Poano Meth Prim (METH) 0609 Mim LA JSS (GOV) Nkawie 0613 Ashanti Region Educ Office 0613 Ashanti Region Educ Office 0613 Buokrom MA JSS A (GOV) 0613 Garden City Special School For Mentally (GOV) 0613 Kumasi Metropolitan DEO

62 62 62

18718 141707 117972 88671 132027 45728 84718 82893 73260 708538 301308 228644 284617 130601 130819 253868 275636 512393 264328 325376 322197 147948 210489 194705 258186 328171 290194 272892 296978 331247 219780

Mr. B A K Aidoo Mr. Alfred Dzadey Mrs. Angelina Duah Doctor R A D Sagoe Mrs. Augusta Dumeloo Mrs. Comfort Yerebi Mrs. Beatrice Mensah Mrs. Agatha Adanu Mrs. N D Elizabeth Mrs. Luciana Adogboba Mrs. Elizabeth A Adapoe Mr. Gyekye A AduBoahen Mrs. Juliana Asiedu Mr. Patrick R Ayesu Mr. Solomon DjabaMnesah Mr. Dapaah J Owusu Mr. Emmanuel E N Yalley Mr. Harrison D D Amediku Mr. Gilbert F Amoah Mr. Francis Y Adzomani Mr. Atsu N Missiamey Mr. Louis Adorkor Mr. Amponsah A Bekoe Mr. Kuffour Enning Mr. Maxwel M Agyakwa Mr. Anthony K Mensah Mr. J Oduro-Gyakari Mr. Akwasi J DuAgyei Mrs. S J Donkor Mr. George M Yamoah Mr. Edmund Kyei

28/07/1948 13/07/1948 17/09/1948 08/03/1948 16/05/1948 22/01/1948 10/10/1948 21/09/1948 23/11/1947 22/12/1947 20/06/1949 16/06/1949 10/09/1949 07/09/1949 11/06/1949 20/12/1948 17/04/1949 15/06/1949 21/07/1949 15/06/1949 24/08/1949 25/04/1949 24/09/1949 22/10/1949 23/10/1949 17/06/1949 25/05/1949 04/08/1949 20/07/1949 18/08/1949 12/03/1949

01/05/2009 01/08/2008 01/06/1969 01/07/2008 01/06/2008 01/05/2009 04/12/2008 01/01/2009 10/07/2008 10/07/2008 01/09/1969 01/09/1973 01/09/1970 01/09/1973 01/09/1971 01/09/1972 01/09/1975 01/09/1975 01/09/1972 01/09/1973 01/09/1979 01/02/1986 01/08/1984 01/09/1972 01/09/1972 01/09/1974 01/09/1974 01/09/1975 01/09/1969 01/09/1978 01/09/1972

62 62 62 62 62 62 62 62 62 62 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 Page 32


221372 388808 134087 39193 728877 177591 72066 24103 134652 15626 32762 73468 7847 117036 116923 127559 75631 9635 217461 73825

Mr. John K Addai Miss Lucy J Bamfiwaa Mr. Kwabena Kyereko Mrs. Jessie A Wellington Mr. Isaac Kojo Wilson Mr. Daniel Doku Mrs. Elizabeth Tuuli Mrs. Beatrice Clottey Mrs. Rose Asantewa Mrs. Naomi Hammond Mr. Annan Ibraihim Mr. Gedo Chamba Mrs. Victoria Anafi Mrs. Mabel AkotoSasu Mrs. Esther K Amexo Mrs. Emily A Barnes Mrs. Ama J Seshie Mrs. Grace N Duodu Mrs. Evelyn Abbey Mrs. Comfort Brew

23/08/1949 27/04/1949 16/07/1949 06/07/1949 23/05/1949 01/07/1949 24/07/1949 13/09/1949 26/02/1949 07/05/1949 01/07/1949 01/06/1949 30/07/1949 01/05/1949 03/03/1949 16/01/1949 21/05/1949 17/07/1949 09/08/1949 10/08/1949

01/09/1973 01/09/1974 02/12/1975 01/10/1975 01/06/2009 03/09/1979 01/10/1987 01/08/1974 01/12/1980 17/12/1969 01/03/1989 05/06/1968 12/02/1973 16/11/1976 26/05/1970 04/08/1972 11/02/1974 12/11/1979 13/08/1973 01/09/2008

146427 82542 46911 34579 730480 137537 45551 22594 121053 614308 125239 200953 278017 253371

Mrs. Agnes Reynolds Mr. Kwesi Tsikwae Mr. Samuel Afalenu Mr. M K Amponsah Doctor Yaw AnsahBoateng Mrs. Florence Mensah Mrs. Margaret Fordjour Mrs. M F Ansah Mr. P A Akolia Dr Augustus K. Tettey Miss Emma R OwuoBoateng Mr. Joseph Fosu Mr. Bismark Ollenya Miss Catherine Arthur

15/11/1949 22/05/1949 12/07/1949 01/01/1949 28/10/1949 14/10/1949 20/07/1949 12/10/1949 11/11/1949 28/08/1949 34255 34111 33975 34285

26/05/1971 13/06/1973 01/01/1981 01/05/1998 01/09/2009 01/04/1978 03/04/1990 01/05/1978 12/02/1973 01/04/2005 34943 37905 38261 35674

0613 New Bantama MA BLK A JSS (GOV) 0624 Tebeso 1 RC Prim (CATH) 0101 GHS-ICD: Office of the Director ICD 0101 GHS-ICD: Office of the Director ICD 0101 Korle-Bu Dept Of Medicine 0101 Korle-Bu Dept Of Medicine 0101 Korle-Bu Dept Of Surgery 0101 Korle-Bu Medical Records 0101 Korle-Bu Obstetrics/Gynae 0101 Korle-Bu Revenue Collectors 0101 Korle-Bu Security Department 0101 Princess Marie Louise Hosp, Gen Admin 0101 Ridge District Hosp, Nursing Admin 0106 Ashiaman Health Centre Post 0106 Tema General Hospital Nursing Admin. 0106 Tema General Hospital Nursing Admin. 0106 Tema General Hospital Nursing Admin. 0106 Tema General Hospital Nursing Admin. 0208 Eastern Regional Health Directorate 0210 West Akim District Health Directorate 0309 Twifo Heman Lower Denkyira District Health Directoriate 0313 Ankaful Psychiatric Hospital Gen Admin 0504 Volta Regional Health Directorate 0606 Judicial Service Admin, Manso-Nkwanta 0613 Komfo Anokye Dept.Of Pharmacy 0613 MOH: Regional Public Health Unit 0614 Kona Health Centre Post 0617 Effiduase District Hospital 0903 Bolgatanga District Health Directorate St Joseph's Hosp, Nkwanta 0101 Holy Trinity Cath Secondary School 0101 UG Legon Study Leave 2008 0203 East Akim DEO Newly Trained Teachers 0210 Akim Boso A M E Zion JSS (AME)

61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61

61 61 61 61 61 61 61 61 61 61 17 17 17 17


Page 33

138232 510843 189086 525907 282609 229698 706423 667851

Miss Faustina Dennis Janet Appiah Miss Joana Quansah Thomas Ebulley Miss Favour A Dansua Mr. Jonas Badu Antwi Mr. Christopher Odamtten Miss Elizabeth Fosuhemaa

34036 34120 34019 34262 34178 34058 10/05/1993 21/08/1993

35309 38412 37905 38169 37500 37561 20/10/2007 03/11/2006

0308 Akatakyiwa Cath Prim (CATH) 0311 Wurakese Meth Prim (METH) 0407 Nzema East DEO Newly Trained Teachers 0413 Tikobo 2 Ang Prim (ANG) 0613 KNUST Study Leave 2007 0615 Obousi Municipal DEO Newly Trained Teachers 0313 Cape Coast Nursing Training School (Staff) 0402 Bia District Health Directorate 0201 Mampong Demondtration School For The Deaf JSS (GOV) 0202 Sakyikrom LA JSS (GOV) 0208 Akwadum Isl Prim (ISL) 0212 Bramkrom Meth Prim (METH) 0216 Nsutapong Meth JSS (METH) 0311 Swedru Akwapim DC Prim (GOV) 0313 Cape Coast Poly Study Leave 96 0504 Agotime Sec Sch 0506 Jasikan Training College 0511 Dambai LA JSS (GOV) 0613 UEW (Kumasi) Study Leave 2008 0618 Asubuasu LA Prim (GOV) 0627 Dome Afram Plains JSS (GOV) 0808 Bimbilla Day Sec School 0813 Bagabaga Training College 1004 Gwollu Prim (GOV) 1006 Wa TI Ahm KG (AHM) 0613 Komfo Anokye Nursing Admin. 0807 Catholic Health Centre 0106 Manhean Ang JSS A (ANG) 0309 Hemang Meth Prim (METH) 0312 Framase DC Prim (GOV) 0316 Ofaso Ang JSS (ANG) 0408 Takoradi Technical Institute 0411 Ntwentwena DC Prim (GOV) 0505 Likpe Abrani LA JSS (GOV)

17 17 17 17 17 17 17 17

540581 310580 258198 177610 279462 320709 518557 121571 253933 116551 219181 527406 291514 516372 530613 173084 537913 52077 45170 124312 280272 555823 157081 164494 266921 283371

Mr. Gad Darko Awuku Miss Alberta Amoo Miss Margaret-Essan Offei Mr. Issifu Bukari Mr. Godsway Agbagli Mr. Nicholas Avadzi Mr. Joseph Sam Mr. Samuel Kweku Aborgah Mr. Nani Dogbe Miss Varhet Akos Abiti Miss Mercy KyeiBaffour Mohammed Muntaka Mr. Maxwell B Koduah Mr. Ibrahim S Chambas Nurideen Alhassan Mr. Jallu Zakariya Mr. Abdul Ganuyu Iddrisu Miss Regina Antwi Mr. Seidu Ndeayeni Mr. Eric Klu Mr. George Ansah Mr. Emmanuel A Boadu Mr. S K Archibald Edua Mr. Sanche Batunya Mr. Alex A Agyemang Mr. Daniel Eshun

34452 34449 34623 34511 34544 34567 34492 34608 34529 34394 34459 34619 34522 34641 34448 34567 34535 29/09/1994 06/02/1994 34885 34881 34876 34809 34881 34973 34960

38657 37865 37500 38261 38261 37500 35827 34608 35674 37653 36039 38231 37347 35156 38473 38261 38687 01/10/2004 01/02/2003 34943 35309 38626 34943 34973 34973 37500

16 16 16 16 16 16 16 16 16 16 16 16 16 16 16 16 16 16 16 15 15 15 15 15 15 15


Page 34

94153 740870 225373 152392 625890 145057 133999 93193 507311 22857 555062 129231 518020 221929 185750 138917 693806 532335 275653 322330 513263 628798 281212 718588 114601 269251 138682 264337 212789 634409 137976 295091 190250 187705

Mr. Dagomba Mohammed Mr. George Gyereke Mr. Richmond Obeng Mr. Paul D Asuah Miss Linda Appiah Mr. Shamsu-Deen Baba Dua Miss Janet Ayando Mr. Vitus A Aguriga Victoria E Tannah Miss Khadijah Mohammed Mr. Irene Akoto Mr. Samuel G Abaidoo Zechariah Asiedu Miss Vivian Akuffo Mr. Eric Akomeah Mr. Jonas Anim Mr. Raphael Yao Klu Miss Rebecca Essiamah Mensah Mr. Nashipiu Alhassan Mr. Ibrahim Ishaque Yaw Adjei Miss Juliet Benewaah Miss Docia AbakahEssilfie Mr. William Anane Boafo Kyem Mr. Bawa Adamu Miss Paulina Sackitey Mr. Alfred Atsem Mr. Daniel A Ofosu Mr. Badu Paul Oti Mr. Eric Owusu Mr. Williams Cobbinah Mr. Elias Nuozwo Mr. Banangma Nayemi Mr. Atiah Matthew Atule

34881 34805 34937 34744 34855 34753 34804 35018 34979 13/12/1994 35308 35180 35194 35380 35120 35096 35191 35193 35147 35334 35250 35155 35296 35320 35164 35182 35179 35071 35176 35178 35205 35228 35079 35339

35156 39692 36039 34973 38991 34943 34943 35156 38443 01/01/1997 38626 35309 38231 37500 38231 35096 39722 38657 37500 37500 38231 38991 35309 39753 36923 35309 37135 35309 36039 39083 35309 37377 37905 38231

0602 New Edubiase Secondary School 0603 Yamoakrom LA Prim (GOV) 0613 Osei Tutu II Inst of Adv ICT 0711 Kyiradeso LA Prim (GOV) 0712 Sunyani DEO Newly Trained Teachers 0813 Vitting Sec/Tech Tamale 0903 Bolgatanga Sec School 0904 Dua Prim (GOV) 1006 Lassia Tuolu Snr Secondary Sch 0901 Presby Hospital, Bawku 0104 Medie DA JHS 0106 Salvation Army Basic Sch. 0202 Berekuso LA JSS (GOV) 0203 Ofori Panin Secondary School 0208 Koforidua Technical Institute 0212 Akuase SDA JSS (SDA) 0216 Mount Mary Training College Trainee -2008 0302 Nkum ADA Prim (GOV) 0305 UEW Study Leave (North) 2007 0305 UEW Study Leave (South) 2006 0307 Dr. Baffour Ang JSS (ANG) 0309 Twifu DEO Newly Trained Teachers 0316 Nyanyano DC A Prim (GOV) 0401 Agyemadiem JSS (GOV) 0506 Nkonya Tadiani LA Prim (GOV) 0510 Kpando Aloyi RC Prim (CATH) 0513 Mafi Dove LA JSS (GOV) 0613 KNUST Study Leave 2007 0613 Kumasi Girls Secondary School 0615 New Nsuta LA JSS (GOV) 0704 Atebubu DEO 0719 Nkoranman Sen High School 0808 Dipa JSS (GOV) 0904 Bogrigo Prim (GOV)

15 15 15 15 15 15 15 15 15 15 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14


Page 35

655751 59471 612287 50032 217524

Ms. Adaleba Magdalene Atindana Miss Susana Kwakye Mr. James SamArthur Mr. Solomon AntwiYartel Mr. Emilia Kakaraba

35318 03/03/1996 25/09/1996 01/09/1996 01/06/1996

39356 10/08/1999 01/08/2006 01/09/2000 01/08/1998

0907 St. John Bosco Training College (Trainee2007) 0310 Upper Denkyira District Health Directorate 0610 Atwima Mponua District Health Directorate 0611 Ejisu/Juaben SubDistrict 0811 Savelugu/Nanton District Health Directorate 0101 Prince Of Peace RC Basic Sch-Kwashieman 0201 Larteh Meth Prim (METH) 0201 Meth High School Mamfe 0203 Kukurantumi LA Islamic Prim (GOV) 0207 Kodjonya Presby (PRESBY) 0305 Bawjiase Meth KG (METH) 0305 Nkodum-Mfaadwen Ang Prim (ANG) 0305 UEW Study Leave (South) 2007 0313 Academy of Christ the King Secondary 0313 UCC Study Leave 2007 0407 Bokro/Dominasi DC A Prim (GOV) 0407 Nzema East DEO 0501 Adaklu-Anyigbe DEO Newly Trained Trs 0510 Tsrukpe Tota Evang Presby Prim (EP) 0510 Vakpo Adomi RC Prim (CATH) 0603 Afigya Sekyere DEO Newly Trained Teachers 0715 Bamiri LA Prim (GOV) 0808 EA JSS (GOV) 0813 UDS Tamale Campus Study Leave 2007 1006 Pisi Cath Prim (CATH) 1006 Vieri Meth Prim (METH) 1009 Samoa JSS (GOV) 0101 Korle-Bu Laboratory Services 0210 West Akim District Health Directorate 0506 Jasikan Sub-District 0901 Bawku East SubDistrict 0904 Bongo Sub-District

14 14 14 14 14

122480 202916 255439 275408 565508 144575 130189 283350 258400 271838 337995 535259 240785 152275 514715 621764 208924 154202 110807 275803 537920 267924 68059 53950 508261 102333 65672

Miss Yvonne Addo Mr. Samuel Fianko Bredu Mr. Alfred Agyei Miss Beatrice Abotsi Gabriel G Hormeku Miss Rita Osei-Tutu Miss Bridget Paitoo Mr. Felix K Amegah Miss Gertrude Wuaku Mr. Nicholas Yamoah Mr. I. Kwasi Yankey Mr. Nichodemus Yeboah Mr. Eric Afako Mr. Joseph A Ayittey Hayford Adzakpa Mr. Collins Sarpong Mr. James Kwadwo Yeboah Mr. Hamdawey Osmani Mr. Taibu Ibrahim Mr. Benedict Braimah Mr. Abdul Ravf Sulemana Mr. Lubatatu Abubakari Mr. Isaac Owusu Anyimah Mr. Joseph Ofosu Veronica Opoku Doctor Joseph...Y Manu Miss Matilda A Akanzagsika

35554 35482 35434 35529 35393 35703 35519 35724 35724 35686 35605 35609 35664 35504 35648 35495 35472 35697 35728 35525 35616 35427 01/02/1997 01/01/1997 14/05/1997 24/11/1996 15/03/1997

35674 36161 37500 37500 38596 36770 36831 37500 37500 37500 37622 38412 37561 37865 38231 38991 38231 37865 37865 37500 38687 38169 01/03/2003 01/02/2000 09/12/2004 01/04/1997 01/02/2004

13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13


Page 36

473897 219059 526213 84790 202359 296170 284139 150258 318913 659327 513222 106862 526310 177954 202991 113340 530110 312786 167259 189581 236554 511666 565788 35344 28668 31767 15142 700128 27608 611057 535664 4465 33019 25055

Miss Cecilia Namlie Miss Mercy Nketia Ms. Grace Nyabe Miss Abigail Agyepong Miss Irene Domi Miss Dorcas Asantewaa Boateng Mr. Daniel Aduoku Mr. Edmond Dzandu Miss Florence Amoako Mr. Joseph Knallington Wemegah Love Doko Mr. Muftau Raji Mohammed Lafisah Miss Evelyn Opoku Mr. Sampson Reynolds Gyinaye Mr. Issac Asare Daniel Adu-Boateng Mr. Appiah F Ohemeng Mr. Dargbim Bismark Dapir Mr. Wisdom Akanyapagra Mr. Caedar W Ananga Sampson Atule Emmanuel Sakoe Mr. Bosompem Alex Darkwa Mr. George Krampah Miss Dorothy D Archison Miss Dora Asiedu Miss Audrey Kumi Miss Mary Agyeiwaa Miss Grace Gyamfi Miss Florence Ashong Mr. Joseph Opoku Miss Dora Oforiwaa Mr. Amoah Jonathan Oduro

35818 35991 36085 35847 35796 35836 35905 36062 35993 35970 36051 36039 35952 35923 36012 35919 35984 36039 35952 36073 35914 36052 36119 01/08/1998 01/08/1998 01/08/1998 01/08/1998 18/09/1998 01/08/1998 27/11/1997 26/11/1997 01/06/1998 01/08/1998 01/08/1998

37135 36039 38231 37135 36404 37135 37500 37865 37865 39356 38231 36039 38443 38261 37905 36831 38231 36039 37530 37905 38596 38384 38596 01/08/1998 01/08/1998 01/08/1998 01/08/1998 01/02/2008 01/08/1998 05/05/2006 01/02/2005 01/08/1998 01/08/1998 01/08/1998

0101 Accra Poly Study Leave 2008 0101 Tenashie JSS 1 (GOV) 0104 Omandzor DA Prim (GOV) 0106 Ashaiman St.Brown JSS (GOV) Ash 0106 Sakumono School Complex Prim(GOV) 0210 Adeiso Ang (ANG) 0302 Kwanyako (ANG) 0305 UEW Study (North) 2007 0305 UEW Study (South) 2007 Prim

12 12 12 12 12 12

Ang JSS 12 Leave 12 Leave 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12

0502 Akatsi Training College (Trainee-2007) 0509 Aflaoga RC Prim (CATH) 0509 Agbozume-Logove JSS (GOV) 0603 Osei Tutu II College 0609 District Assembly Exp Prim (GOV) 0610 Bayerebon 3 LA Prim (GOV) 0614 Kwabre DEO Newly Trained Teachers 0620 Dotiem/Mpasaso JSS (GOV) 0714 Ahyiayem LA Prim (GOV) 0811 Kpalun Ang Prim (ANG) 0905 Namonsa LA Prim (GOV) 0907 Doba LA Prim (GOV) 0907 Kassena/Nankani East DEO 0907 UDS Navrongo Study Leave 2008 0215 St Dominic Hospital, Akwatia 0303 Salvation Army Clinic, Ajumako 0306 Catholic Hospital, Apam 0603 Salvation Army Clinic, Wiamoase 0605 Kokofu Infect. Disease Hospital Nursing Admin 0606 St Martin Hospital,Agroyesum 0613 Manhyia Hospital 0614 Agona Health Centre Post 0616 St Patrick Hospital, Maase-Offinso 0707 St Mary Hospital, Drobo 0713 St John Of God Hospital, Duayaw-Nkwanta


Page 37

24914 5287 178033 261355 191599 207664 208268 281888 94963 526901 511719 244922 537074 202560 118872 162446 286707 154465 108949 295850 324412 125803 253632 270126 421022 273440 216949 567599 100747 227127 254199 165335 168121 189845 185603

Mr. Frimpong James Adjei Mr. Salifu Sumaila Miss Phoebe Laryea Miss Evelyn Amponsah Mr. Eric T Sackitey Miss Vivian Nyagurtey Mr. Felix Manze Saayin Mr. Mohammed Ahmed Mr. Isaac Padi Serwaa A Bonsu Samuel Asamoah Mr. Samuel Ansu Mr. Moctar Ibrahim Mr. John Adeti Miss Vida Ohene Mr. Sampson Akotuah Mr. Isaac Yeboah Mr. Khadiri Mohammed Miss Gloria..Abena Yeboah Mr. Samuel K Ossom Miss Doris Agbo Mr. Abdulai Salifu Mr. Farihata Bashirudeen Mr. Abdullah Quansah Mr. Abednego Korankye Keelson Mr. Francis Ofosu Miss Evelyn Egyir Mr. Richard-Prince K Dogbey Mr. Jacob Ibrahim Ms Felicia Obenewaa Mr. Sevarim Ayirewura Miss Janet S Togdia Mr. Elisah Laar Miss Genevieve Ashia Mr. Enock A Asante

01/08/1998 01/08/1998 36328 36309 36195 36161 36161 36404 36431 36306 36429 36271 36175 36300 36770 36647 36516 36770 03/03/2000 37196 37043 36951 37033 37500 37500 37338 37536 37540 37530 37352 37500 37295 14/10/2002 37726 37873

01/08/1998 01/08/1998 36404 36770 37905 36161 36161 36404 38261 38231 38231 37622 38718 36404 36770 36770 37500 36770 01/10/2000 37196 37135 36951 37712 37500 37500 37500 38596 37905 37561 38596 37561 37500 14/10/2002 37905 38231

0713 St John Of God Hospital, Duayaw-Nkwanta 0901 Rural Health Services, Bawku 0101 Mamprobi Owusu Mills JSS (GOV) 0202 Ahodjo Kettaneh LA Prim (GOV) 0207 Manya Krobo DEO Newly Trained Teachers 0208 Koforidua St. Anne Ang Prim (ANG) 0210 Osenase Presby JSS (PRESBY) 0408 Alhazariyya Isl Prim (ISL) 0412 Benso JSS (GOV) 0613 Weweso MA JSS (GOV) 0618 UEW (Mampong) Study Leave 2007 0703 Dadiesoaba Presby Prim(PRESBY) 0716 Amponsakrom LA Prim (GOV) Wenchi 0813 UDS Tamale Campus Study Leave 2006 0202 Adoagyiri Meth JSS (METH) 0306 Mozano Sec/Comm 0706 Twumkrom Presby Prim (PRESBY) 0907 Gia LA Prim (GOV) 0503 Nkwanta District Hospital 0207 Krobo Girls Secondary 0305 UEW Study Leave (South) 2006 1006 Wa Technical Institute 1008 Dorimon JSS (GOV) 0304 Bedum Ahm Prim (AHM) 0304 Brakwa Cath JSS (CATH) 0313 UCC Study Leave 2006 0316 Afransi DC A JSS (GOV) 0509 Xipe LA JSS 0603 Kona LA JSS 1. (GOV) 0608 Juaso LA 1 Prim (GOV) 0907 Kassena/Nankani East DEO 1007 Funsi JSS (GOV) 0813 Tamale Nurses Training School 0101 Teshie Camp 2 Prim (GOV) 0202 Ankwasu Ang Prim (ANG)

12 12 11 11 11 11 11 11 11 11 11 11 11 11 10 10 10 10 10 9 9 9 9 8 8 8 8 8 8 8 8 8 8 7 7


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Miss Aminatu Abubakar Mr. George Opoku Mr. Williams Angmaal Foli Miss Joan Elorm Abla Wogormebu Mr. Ebenezer Nyatsi Mr. Frederick N Dugba Mr. Karim Kushunu Iddrisu Kad Mr. Thomas Acquag Mr. Daniel Atta Amoako Mr. Fataw Iddrisu Miss Belinda OwusuPoku Mr. Muntawakilu Hamidu Miss Irene M Atanga Mr. Eric Awugyei Miss Amina Yussif Mr. Naziru Alhassan Mr. Abdulai Mohammed Mr. Abdul-Rahaman J Nuhu Mr. Lenny Kweku Wosornu Miss Grace Sarfo Mr. Karim Abdulai Miss Dinah Owusu Ansah Lydia Konadu Mr. Richard Brako Miss Evelyn Arthur Mr. Michael MathaisMends Issah Eshun Afful Mr. Simon NsiahCoffi Miss Janet Quayson Miss Bridget Owusuaah Miss Beatrice D Kwartemaa

37816 37905 37895 37905 37893 37829 37895 37905 37905 37926 37833 37641 37725 37802 37653 37905 37662 37857 01/05/2003 18/10/2003 18/10/2003 38037 38012 38231 38261 38169 38016 38136 38169 38126 38037

37905 37905 37905 37905 37905 37905 37905 37926 37905 37926 37905 37905 37905 37905 37653 37905 37905 37905 11/10/2003 18/10/2003 18/10/2003 38261 38231 38231 38261 38169 38261 38231 38169 38261 38261

0210 Asuokaw Islamic Prim (ISL) 0214 Nsutam LA JSS A and B (GOV) 0409 Dwinase DC JSS (GOV) 0504 Ho Dome A M E Zion Prim (AME) 0509 Ketu DEO Newly Trained Teachers 0513 Battor LA Meth Prim (GOV) 0612 Kasei LA JSS (GOV) 0615 Kwabenakwa LA Prim (GOV) 0701 Edwinase LA J.S.S. (GOV) Asunafo 0703 Mehame RC Prim (CATH) 0713 Techimantia Meth JSS (METH) 0804 East Gonja DEO Newly Trained Teachers 0807 Mamprusi East DEO Newly Trained Teachers 0811 Pong-Tamale JSS (GOV) 0813 Gumani Meth KG (METH) 0813 Tamale DEO Newly Trained Teachers 0901 Bawku East DEO Newly Trained Teachers 1006 St.Paul Meth Prim (METH) 0101 Korle-Bu Nurses Training Schl Admin 0607 Agogo Presby Hosp Nurses Training College (Students) 1002 Lawra District Health Directorate 0101 Abossey Okai Meth Prim A(METH) 0201 Yeniso Meth Prim (METH) 0304 Nkwanta Eshiem Prim (GOV) 0305 Topiase DC Prim (GOV) 0309 Jukwa Ang JSS (ANG) 0401 Juabeso Snr Secondary School 0401 Krayawkrom DC Prim (GOV) 0403 Bokoro 31st. December KG (GOV) 0603 Boanim LA SD

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