The Serious Fraud Office (SFO) has, over the past few months, been investigating allegations of financial and administrative lapses at the University of Development Studies (UDS), Tamale.

Part of the investigations focused on those allegations involving the then Vice Chancellor, Prof. John B.K. Kaburise and other officials.

According to the The Daily Dispatch newspaper sources close to the SFO have hinted that initial investigations have revealed that the former UDS Vice Chancellor, Prof. Kaburise, had allegedly embezzled over US$208,000.

It said Prof. Kaburise dishonestly appropriated funds from the UDS Discretionary Accounts at UNIBANK, totalling US$102,900.

Another instance was with regards to the purchase of furniture worth US$44,944. The SFO has recommended that Prof. Kaburise. "be charged and prosecuted under Section 131 of Act 29160" for depriving the UDS of this sum.

The brief findings were: "Between March and October 2004, the Vice Chancellor, Proto John Kaburise in various memos to the Finance Officer, requested that an amount of ¢311,430,250 be paid to him in respect of furniture purchased. The alleged furniture did not pass through the UDS purchasing procedure and no one in the University Management team knew the whereabouts of the furniture.

Similarly, Prof. John Kaburise caused an amount of ¢138,035,500 to be paid to Less Fortune Ventures for the supply of carpet and curtain materials which were not delivered to the University", the source said.

Prof. Kaburise was also found culpable under Section 124 of Act 29/60 for stealing US$13,OOO, in respect of accountable advances to a supplier.

Regarding some travelling expenses, the former UDS V-C will have to account for US$26,554. He is also to account for US$481, being the value of Ghana@50 souvenirs he could not account for.
Prof. Kaburise has a case to answer regarding expenditure of alleged purchase of stationery, cleaning materials and computer repairs for the Accra Office, totalling US$20,800:
Introduction
The Accra Office which is also known as the UDS Guest House serves as the liaison office and co-ordinates activities and programmes on beh~lf of the UDS in Accra.

The Office also propagates and markets the University of Development Studies (UDS) Tamale. It has staff strength of six, four officers and two watchmen. It has two Offices, a reception, two computers, and until recently one vehicle. It has two bedrooms and an outer house. The Accra Office is given an accountable impress of ¢5 million which is replenished as and when the need arises.

The Finance Office in Tamale pays the money into an account for utilisation.
Findings of Fact:

(a) On January 17, 2006, two separate cheques with the values of ¢48 million and ¢46 million with the payment voucher narrations as: 'computer repairs & supply of materials and stationery for Accra Office.' The amounts were cashed at the uniBank by Eugene Gundona of the Accra Office and Raymond Tilung Ching, a friend of Francis Zimmaleh Abudu, the cashier and Treasurer officer of UDS respectively. The total amount of ¢94 million was handed over to Francis Zimmaleh Abudu supposedly for the narrated purpose.


(b) Similarly, on February 1, 2006, there were two separate blank cheques with the values of ¢48,700,OOO and 48,300,000 signed by the Vice Chancellor, Prof. Kaburise, and the Finance Officer, Emmanuel Banu. The narrations for these 3mounts were: 'purchase of cleaning materials 3nd engine and tyres for Accra Office 'espectively.'

(c) The signed blank cheques were given to Francis Zimmaleh Abudu who filled them after a telephone call to the Finance Officer in Tamale. The ¢97 million cashed on February 9, 2006 by Eugene Gundona was given to Francis Zimmaleh Abudu who took the money back to Tamale to be used for the alleged intended purpose for the Accra Office.


(d) On May 20, 2005, an amount of ¢17,295,000 was cashed in respect of alleged 'clearing of computers'. There was neither audit verification nor any other documentation in respect of the alleged transaction.

FINDINGS

1. The Accra Officer never received the above-mentioned sums of money.
Expenses of the Accra Officer were met from the accountable impress.

2. The amounts cashed in Accra were sent to Tamale and handed over to the Vice Chancellor, Prof. John Kaburise.

3. The partitioning of the Accra Office into the current form and the provision of the furniture was done sometime in 2002.

4. Even though the two bedrooms at the Guest House have everything it takes to accommodate a guest, the Guest House has never been used by any of the University staff who come to Accra. They spend their nights in hotels, and the cost is borne by the University.

5. The ¢208 million cashed on February 9, 2006 allegedly for 'computer repairs, supply of materials and stationery, purchase of cleaning materials, engine and tyres for Accra office' respectively could not have been used in the interest of the UDS or the Accra office as no evidence could be traced to that effect.

6. Vice Chancellor, Prof. John Kaburise and the Finance Officer, Emmanuel Banu, prepared and falsified accounts which at all material times they knew were false.

VIOLATION OF REGULATIONS

a) Prof. John Kaburise and Emmanuel Banu are culpable against Section 124 of Act 29/60 for stealing the amount of the¢208 million from the UDS.
b) Prof. John Kaburise and Emmanuel Banu are to be charged under Section 128 of Act 29/60 for fraudulent breach of trust.
c) Prof. John Kaburise, Emmanuel Banu and Francis Zimmaleh Abudu are culpable under Section 20 & 23 and 124 of Act 29/60 for abetment & conspiracy and stealing."

Source: The Daily Dispatch