Internal Control Systems at Ghana Education Service: Evidence from New Juaben Municipal Directorate

Abstract

The study seeks to evaluate the internal control practices of the New Juaben Municipal directorate of the Ghana Education Service. A descriptive research approach is adopted for the purpose of achieving the overall objective of the study. Primary data was gathered using a structured questionnaire. The data was gathered from one hundred respondents who play different roles in the Directorate. The results of the study suggest that there exist systems of control over the mobilization and management of IGFs at the New Juaben Municipal directorate of the Ghana Education Service. It was also found that although controls exist, these controls are not adequate to meet the operational needs or demands of the organisation. The study also found that non-compliance to established systems of control are reinforced by the absence of adequate punitive measures for non-compliance. the study found that to a large extent management monitors the activities of workers in an attempt to ensure that rules and procedure are adhered to. However, since cases of non-compliance still prevail, it can be concluded that the monitoring is not as effective as it should be. The study recommends that measures should be put in place by the management of the New Juaben Municipal directorate of the Ghana Education Service to promote awareness and sensitization of staff on both long and short term objectives and need to adhere to established systems of controls. Institution of regular workshops, seminars and educative programmes for not only senior staff but also junior staff aimed at increasing their level of awareness of internal controls would impact positively on the achievement of organizational goals.