The Auditor-General, Johnson Akuamoah Asiedu, has flagged North Gonja District Assembly for exceeding its administrative expenditure limit by GH¢98,407.74 in the 2025 fiscal year, in breach of District Assemblies Common Fund (DACF) utilisation guidelines.
According to the latest Auditor-General’s report on the Management and Utilisation of the DACF and Other Statutory Funds for the year ended 31 December 2025, the Assembly received a total administration allocation of GH¢426,179.45 in line with DACF guidelines, which cap administrative spending at five percent of total allocation. However, a review by the Auditor-General’s office established that management spent GH¢524,586.91 on administrative expenses more than double what was permitted resulting in the excess of GH¢98,407.74.
The Auditor-General’s office rejected management’s justification, describing the overspending as a break in financial discipline that amounted to a misapplication of public funds. As a result, the Municipal Coordinating Director and the Finance Officer of the Assembly have been directed to refund the excess amount from the Assembly’s Internally Generated Fund (IGF) account into the Persons With Disability (PWD) account. The two officers have also been recommended for sanctioning under Section 98 of the Public Financial Management Act, 2016 (Act 921), for the breach.
In their response contained in the report, management of North Gonja District Assembly indicated they would adhere to the criteria set out in the guidelines and pledged not to repeat the anomaly going forward.
The finding forms part of a broader review of DACF utilisation across the seven Assemblies in the Savannah Region, which together received a total allocation of GH¢75,460,402.80 in 2025, out of which GH¢1,998,643.95 was deducted at source in favour of service providers, the HIV/AIDS programme, and NALAG dues, leaving a net cash transfer of GH¢73,461,758.85, representing 97.35 percent of the total allocation.
Meanwhile, with such huge sums received by the Assemblies across the Savannah Region, some residents are questioning what exactly these funds are being used for, as they say little or no physical development is visible on the ground.
The Common Fund is primarily meant to support developmental projects such as the construction of schools, health facilities, and the maintenance of roads, electricity expansion, among others. But residents say these are largely absent across the Municipal and District Assemblies in the region, raising concerns about accountability and value for money in the utilisation of the Fund.
The report has been laid before Parliament in accordance with Article 187(2) of the 1992 Constitution.
