- 20 Marks
Evaluating school KPIs, debating Auditor General report timing, and discussing transparency principles for Supreme Audit Institutions.
Question
a) Ghana Education Service (GES), as part of its mandate, monitors the performance of schools through supervision, collection of data and evaluation of key indicators like learning outcomes, extracurricular activities and absenteeism. The performance of all schools is subject to annual audits, conducted by auditors, which examine schools in terms of a range of metrics determined by GES.
Okoro Primary School is located in Tema Junction, a suburb of Obuasi, which is the capital of Weija-Amanfro District. It is a former industrial zone, which now suffers from high levels of unemployment and crime. Many of its residents are among the poorest 20% of Weija-Amanfro’s population, whose children qualify to receive free school meals from the government.
Attendance levels at Okoro Primary School are poor, and the school has received reports from concerned citizens of school children wearing unkempt uniforms and being in the city centre at times when they should have been at school.
Okoro Primary School is required to report on key performance indicators (KPIs) in areas spanning the breadth of its activities. On the basis of these indicators, GES has recently assessed Okoro Primary School’s performance to be poor.
Okoro Primary School’s KPIs included the following:
| Area measured | KPI |
|---|---|
| Academic performance | % of pupils in Primary 6 achieving grade “A” in June exams |
| School attendance | Average % of pupils absent from registration at 8:30 am |
| Participation in sport | Number of trophies won by school’s sports teams |
| Uniform | % of pupils whose school uniforms are in line with regulations |
Required:
Using the information available:
i) Critically assess each KPI on Okoro Primary School, suggesting possible ways of improving upon any inadequacies you may find.
ii) Recommend alternative KPIs to measure performance in each area.
iii) State audit procedures to provide assurance on the accuracy of each alternative KPIs which you have recommended. (2 marks)
b) Publication of Auditor General’s reports in the media after lodgement with parliament before consideration by the Public Accounts Committee has always generated controversy. Some critics are of the view that the Public Accounts Committee should finish it probes before publication of the report by the Auditor General, as that will allow for mistakes in the report to be corrected.
Required:
Critically examine the above statement.
c) Supreme Audit Institutions (SAIs) are supposed to play a vital role in oversight by promoting transparency, verifying government accounts accuracy and reliability, evaluating spending compliance, assessing such spending’s efficiency and effectiveness, and supporting the fight against corruption.
Required:
According to **_INTOSAI-P 20: Principles of Transparency and Accountability, discuss FOUR principles of transparency and accountability expected of SAIs.
Find Related Questions by Tags, levels, etc.