Four District and Municipal Assemblies in the Ashanti Region have spent GH¢231,412.97 on contractors for non-existent projects, according to the 2024 Auditor-General’s (A-G) report.
The Assemblies involved include Atwima Nwabiagya, Mampong, Ejura-Sekyedumase Municipalities, and the Sekyere Central District.
At the Atwima Nwabiagya Municipal Assembly, management awarded a contract to construct 24 unit stalls with ancillary facilities at Toase to Messrs. Cross ‘N’ Crown Engineering for a sum of GH¢999,576.02.
The contract was awarded on August 9, 2023, with an expected completion date of August 3, 2024.
However, in violation of Regulation 80 of the Public Financial Management Regulations, 2019 (L.I. 2378), an amount of GH¢142,018.00 was paid to M/S Cross ‘N’ Crown Engineering for certificate No. 4, despite no work being done.
The payment was intended to cover issues such as the installation of window frames, locks, burglar-proof mesh, and various types of glass louver blades, among others.
In related matters, three Assemblies paid a total of GH¢89,394.97 to six contractors for unexecuted portions of five projects.
– In Ejura-Sekyedumase Municipal Assembly, GH¢23,350.00 was paid to 3M Construction Ltd for the construction of a 12-seater water closet toilet with a mechanized borehole at Anyinasu; however, no provision was made for a 5000-litre poly tank, wall tiles, or a toilet roll handle.
– At the Mampong Municipal Assembly, Messes Intermove Company Ltd were awarded a contract for a septic tank and borehole mechanization, but after receiving GH¢13,455.00, essential parts like pipe works and the installation of a 4500-litre water tank were not completed.
Another contract for water mechanization and tank erection at Mprim was awarded to Messes. RIF-Connac Ltd, but the water tank elevation was not completed despite a payment of GH¢30,836.50.
– For the Sekyere Central District, payments were made for the completion of two projects, yet some works remain unexecuted.
For instance, the construction of a three-unit classroom block with an office, store, and six-seater KVIP toilet at Adutwan by Klean Metro Company Limited did not include the provision of concrete aprons, a poly tank, or connection to the national grid, despite a payment of GH¢14,929.12.
Similarly, at Birem, construction of another three-unit classroom block with similar facilities by Alhaji Ahamed Enterprise lacked provisions for a poly tank and connection to the national grid, despite receiving GH¢6,824.35.
According to the Auditor-General, payments made for work that was not completed represent a loss of funds to the Assemblies.
The A-G therefore recommended that, the management of the Assemblies involved ensure that contractors return to the sites to complete the unexecuted works at no additional cost. Otherwise, the amounts paid should be recovered from the contractors.
If this does not happen, the Coordinating Directors, Works Engineers, and Finance Officers responsible should be jointly held liable for refunding the payments made.



















