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Ahanta West Capital Project Performance Scorecard

On 18th November, 2019, Municipal Level interface meeting / Town hall meeting was organized based on findings from Ghana Audit Service (GAS) on selected infrastructure projects in Ahanta West. This scorecard provided rating of the performance of the Ahanta West Municipal assembly based on the results of the performance audit.

This transparency and accountability platform gave Chiefs, GAS, Municipal Assembly officials and citizens the opportunity to dialogue on issues identified during the findings of the two capital projects i.e. 1 No.6 – unit Classroom Block with Ancillary Facilities at Azani and 2-Storey Community Clinic (Ground Floor) at New Amanful. Key Assembly Staff fully participated with opening remarks from Coordinating Director helping to calm tensions.

Municipal Assembly accepted the findings and in some cases have already implemented recommendations. The dialogue meeting afforded all the stakeholders present the platform of interaction which has contributed to reducing tension and negative perception gaps between the local government authorities and the citizens. Ghana Audit Service came out with the following revelations during its findings:

Project Initiation and Planning

The construction of the 1.No 6-unit classroom block with ancillary facilities at Azani and the 2 storey community clinic (ground floor) at New Amanful were captured in the 2014 – 2017 DMTDP and were identified, prioritized and selected with the involvement of the community.

The assembly prepared architectural drawings for the two projects and the price estimation were based on similar projects executed by the assembly at prevailing market price at the time of preparing the Bills of Quantities in 2014 and 2015.

Contractor Selection and Contracting

The assembly advertised the two projects in the Ghanaian Times and daily graphic newspapers but failed to advertise the public procurement authority’s website and bulletin therefore limiting the spread of information on tendering.

Bids for the projects were opened on the date and time as advertised and bids were open in the presence of the tenderers.

The assembly officially notified the successful tenderers of the tender outcome but the contractor of the 2 storey community clinic (ground floor only) at New Amanful did not write to accept the offer

Project Execution

Expenditure on the two projects were in line with the contract sum.

Contractors for the two projects submitted the performance bonds of the right value and form as provided in the condition of contract.

The assembly made payment on projects without conducting due diligence to ensure that all relevant documentation were duly approved before effecting payment. The Assembly had also not remitted GH 5,926.17 to the GRA as withholding tax deducted from various payments

Citizens’ Perception of Project Benefits

The identification and execution of the two projects have been a relief to the Azani and New Amanful communities because the Community Clinic currently serves close to 4000 people in New Amanful and other surrounding whiles The Azani School now have a population of 140 school pupils and 6 teachers who will no longer travel long distance to attend school

At the end of the exercise, GAS came out with the following recommendations

  1. The Assembly should ensure supervision are carried out on projects are documented and records kept on the files of the assembly
  2. The Assembly should ensure that all documents that need approval before payments are duly signed and approved before payments are effected.
  3. The Assembly should endeavour to carry out post-project impact evaluation/assessment and document good lessons to guide future project implementation.
  4. The Assembly should produce receipts covering withholding tax deducted or pay the deducted amounts immediately to GRA
  5. The Assembly should ensure that in addition to the projects advertised in the print media, projects are advertised in the Public Procurement Authority’s Website and Bulletin.

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