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Our Vision
To be one of the leadingSupreme Audit Institutions
in the world, developing professional, excellent, and
cost effective auditingservices
REPUBLIC OF GHANA
on
PERFORMANCE AUDIT REPORT
of the
AUDITOR GENERAL
DEVELOPING TOURISM
IN GHANA
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APPENDICES................................................................................. 26
Appendix 1a Document reviewed............................................... 26
Appendix 1b Persons interviewed.............................................. 28
Appendix 1c Tourist sites and MMDAs visited......................... 29
Appendix 2 Key players and roles........................................... 30Appendix 3 Tourists’ sites that needed infrastructure
improvement in 1996........................................... 31
Appendix 4 GTB’s online feedback form................................. 33
Appendix 5 MoT’s response to audit findings......................... 34
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i Performance Audit Report of the Auditor-General on developing tourism in Ghana
Office of the Auditor-General
Ministries Block “O”
P. O. Box MB 96
Accra
Tel. (0302) 662493
Fax (0302) 662493
January 2012
Dear Madam Speaker,
PERFORMANCE AUDIT REPORT OF THE AUDITOR-GENERAL ON
TOURISM DEVELOPMENT IN GHANA
I have the honour to submit to you a performance audit report on Tourism Development
in Ghana in accordance with my mandate under Section 187(2) of the 1992 Constitution
of Ghana and Section 13(e) of the Audit Service Act which requires me to carry out
performance audits.
2. The main purpose of the audit was to determine whether Ministry of Tourism’s
activities were making Ghana the preferred place in West Africa for tourists. The report
will help the Ministry of Tourism focus on sensitising its key stakeholders and the
enforcement of standards in the hospitality industry.
TRANSMITTAL LETTER
Ref. No. AG/01/109/Vol.2/ 50
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Performance Audit Report of the Auditor-General on developing tourism in Ghana ii
3. The audit was undertaken by the Performance Audit Unit under the supervision of
Jacob Essilfie, Lawrence Ayagiba, both Assistant Auditors-General and Yaw Agyei
Sifah, Deputy Auditor-General in charge of the Performance and Special Audit
Department.
4. I trust that this report will meet the approval of Parliament.
Yours faithfully,
AUDITOR-GENERAL
CC: THE RIGHT HON. SPEAKER
OFFICE OF PARLIAMENT
PARLIAMENT HOUSE
ACCRA
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Performance Audit Report of the Auditor-General on developing tourism in Ghana iii
GLOSSARY
Tourism It is the activities of persons travelling to and staying in places outside
their usual environment for not more than one consecutive year for
leisure, business and other purposes.
Tourists’ Product It comprises the tourist attractions and activities, accommodation
and other tourist facilities and services, and the infrastructure that serves
the attractions and activities, facilities and services.
Historical sites This consists of castles and forts which constitute the country’s
historical legacy. They serve as tangible history of Ghana and represent
the treasure and monuments to the memory of the early European
contacts with Africans. With the designation of Ghana’s castles and forts
as World Heritage Monuments their maintenance is of paramount
importance to the Nation and other stakeholders.
Visitor Facilities These are facilities which provide the tourists with the reception
they might need, and give tourists the opportunity to buy souvenirs.
They include reception rooms, toilets and urinals, souvenir shops, and
food joints.
Accommodation Units These are hotels, guest houses, lodges and home stays
(individual homes which are used to house tourists during their visit).
They include rooms and beds of a housing unit. The number of
accommodation units is determined by the number of rooms and beds
available to tourists.
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Performance Audit Report of the Auditor-General on developing tourism in Ghana v
6. MDAs and MMDAs have not developed and improved the tourists’ sites
because MoT has not been able to sensitise them to understand and appreciate the need
to develop and maintain tourists’ sites.
7. We also found that GTB is not ensuring the adherence to standards by
accommodation and catering facilities. They do not adhere to standards because GTB
is not able to do a thorough inspection of the facilities and undertake ad hoc
inspections. Also, GTB’s mechanism to measure the satisfaction of tourists’ does not
solicit information on customer satisfaction. They also do not organise training for staff
of facilities because it is not their mandate to do so.
8. The team has concluded that Ministry of Tourism’s inability to carry out its
coordination activities and ensure the adherence to standards makes tourists not enjoy
their visit. Unsatisfied tourist may discourage potential customers from visiting Ghana
thereby making MoT not able to achieve their objective of making Ghana the preferred
tourist destination in West Africa.
9. To ensure tourists’ sites are improved and maintained we recommended that
MoT should:
Support the inter-ministerial committee to function well and encourage the
representatives of MDAs and MMDAs who are attending the meetings to
continue. MoT should ensure decisions taken at inter-committee meetings are
implemented by MDAs and MMDAs.
Ensure that decisions reached at the committee level are agreed on, documented
and signed by the implementing key players in order to hold them accountable
for their inaction.
Strengthen the communication link between the GTB regional and district
offices with Ministry of Tourism.
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vi Performance Audit Report of the Auditor-General on developing tourism in Ghana
Sensitize stakeholders at the district level including opinion leaders, chiefs and
the Assemblies on their roles in the development of tourists’ sites within their
districts.
10. To ensure adherence to basic standards by accommodation and catering
facilities GTB should:
Embark on the ad hoc inspections especially focussing on the 2-star to budget
hotels.
Have an independent way of getting feedback from users of accommodation and
catering facilities to enable them measure the quality of service delivery in
accommodation and catering facilities. It would also help them to find ways of
improving the quality of service by these providers.
Ensure operators of accommodation and catering facilities train their staff
according to the provisions in the new harmonised standards for accommodation
and catering facilities to enhance their service delivery.
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Performance audit report of the Auditor-General on developing tourism in Ghana 1
CHAPTER ONE
INTRODUCTION
1.1 Reasons for the audit
Tourism has become a global and highly competitive socio-economic and
environmental activity in both developed and developing countries. It is the largest
and fastest growing industry worldwide, and stimulates other sectors such as
agriculture, finance and manufacturing1.
2. Tourism creates jobs and wealth for local communities and generates
revenue for the Government of Ghana.
3. Ghana has a variety of natural, historical, cultural and other type (usually
man-made) tourists’ attractions. Examples of these are national parks and forest
reserves, forts and castles, festivals and museums. These attractions need to be
developed and managed to appeal to both local and international tourists.
4. The Government of Ghana has made attempts to develop the tourism
sector since 1960 to make Ghana the leading and preferred tourist destination in
the West African sub-region. The White Paper on Tourism in 1972, Tourism
Development Plan in 1974 and National Tourism Development Plan in 1994 were
strategies to develop tourism in Ghana.
5. In spite of these initiatives made by Ministry of Tourism (MoT), the public
has raised concerns through the media on the poor state of tourists’ sites,
accommodation and catering facilities. These concerns led the Auditor-General to
commission a performance audit on the development of tourism in Ghana in line
with section 13e of the Audit Service Act, Act 584, 2000.
1MoT National Tourism Policy, August 25, 2006
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2 Performance audit report of the Auditor-General on developing tourism in Ghana
1.2 Purpose and Scope of the audit
6. The purpose was to determine why tourists’ sites were in a poor state and
also whether Ghana Tourism Board (GTB) ensured that accommodation and
catering facilities met quality standards set in the New Harmonised Standards.
7. The audit team examined whether MoT’s activities were making Ghana an
attractive tourist destination.
8. The team focused on the following activities of MoT and GTB:
Coordinating with Ministries, Departments and Agencies (MDAs)
and Metropolitan, Municipal and District Assemblies (MMDAs) to
develop and manage tourist sites;
Application of the New Harmonised Standards; and
Monitoring the activities of the private sector engaged in tourism
9. The audit covered the period 2006 to 2010 and was carried out from May
2010 to July 2011.
1.3 Methods and implementation
10. The methods used in the collection of data were surveys, interviews,
document review and inspection. The team visited tourist sites and
accommodation and catering facilities in the Greater Accra, Volta, Western,
Central and Northern regions of Ghana. We selected these regions because
majority of tourists’ attractions (236 out of 436) identified for improvement in
1996 are located in these regions. We therefore made a sample out of the 236 for
the study. Details of documents reviewed, persons interviewed and tourists’ sites
visited, are in Appendix 1.
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Performance audit report of the Auditor-General on developing tourism in Ghana 3
1.3.1 Surveys and interviews
11. We surveyed 250 tourists and interviewed 170 others. Category of people
surveyed and interviewed is presented in Table 1.
Table 1: Category of people surveyed and interviewed
Categories of people No
Staff of MoT 4
Staff of GTB 18
Tourist site Managers 25
Staff of MMDAs 26
Chiefs and Elders 3
Local residents 19
Managers of accommodation and catering facilities 30
Staff of accommodation and catering facilities 45
Tourists 250
Total 420
Source: GAS
12. The team interviewed officials of MoT and GTB to obtain information
relating to development of tourism. We also interviewed staff of MMDAs, chiefs
and elders to enable us find out whether they played their roles and
responsibilities in the development of tourism in their districts. We further
interviewed residents of communities that have tourists’ attractions to gather
information on their tourism awareness. In addition, the audit team interviewed
managers of accommodation and catering facilities to ascertain and confirm
evidence gathered on their role in providing service to tourists. The managers of
facilities were also interviewed to find out their opinions on the state of tourists’
sites. Finally, we surveyed tourists to find out their impressions on sites and
services to enable us conclude on our audit objective.
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4 Performance audit report of the Auditor-General on developing tourism in Ghana
1.3.2 Documents reviewed
13. We reviewed 30 documents on tourism (see Appendix 1b) to gather
information on the development of tourism by MOT and GTB.
1.3.3 Inspection
14. The team visited 22 tourist sites and inspected facilities at the sites and
roads leading to the sites. We also inspected 50 accommodation units and 35
catering facilities. This was to corroborate what was reviewed in the documents.
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Performance audit report of the Auditor-General on developing tourism in Ghana 5
CHAPTER TWO
DESCRIPTIVE CHAPTER
2.1 Historical background
15. A formal development of tourism in Ghana was an evaluation of the
country's tourism resources in 1970 which led to the formulation of a tourism
development plan for 1972 -1975. Subsequent plans have been developed
including a 15-year tourism development plan which was intended to guide
tourism planning for the period 1975-1990 and the National Tourism
Development Plan formulated by the Ministry of Tourism in collaboration with
the World Tourism Organisation in 1995 to guide domestic and international
tourism development from 1996-2010.
16. The Ministry of Tourism was created in 1993, with the mandate to
develop, promote and coordinate all tourism activities in Ghana. In 2003, the
functions of the Ministry were expanded to include the Modernisation of the
Capital City (MCC). From 2006, the Ministry was known as the Ministry of
Tourism and Diasporan Relations until it was renamed Ministry of Tourism in
2009. The Ghana Tourism Board (GTB) is the implementing body for the
development of tourism.
2.2 Statutory mandate
MoT
17.
The Ministry of Tourism (MoT) was created by an executive instrumentin 1993 with the mandate to develop, promote and coordinate all tourism
activities in Ghana.
GTB
18. The Board was established by National Redemption Council Decree
(NRDC 224) 1973, amended by the SMCD 80 of 1977. It is the implementing
agency of the Ministry of Tourism.
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6 Performance audit report of the Auditor-General on developing tourism in Ghana
2.3 Major Activities
MoT
Establishes tourism development policies and planning
Coordinates with MMDAs and MDAs to develop and manage tourist
sites
Identifies and develops products of public types of tourist attractions
GTB
Sets standards for commercial types of tourist facilities and major
infrastructure.
Monitors the activities of the private sector
Markets tourism domestically and internationally
2.4 Vision
MoT
19. To support and promote the achievement of the overall vision of the
Government of Ghana aimed at achieving a per capita income of US $1,000 by2015 through the realisation of the sector’s full potential in contributing to
economic wealth creation, employment generation, poverty reduction,
environment conservation, as well as national and international cohesion. This
vision will be achieved through the Ministry’s effort to generate 20% growth
rate per annum by 2015.
GTBThe vision of GTB is to see Ghana become the tourism capital of West Africa.
2.5 Mission
MoT
20. The Ministry exists to create a conducive and favourable environment
for sustainable growth and development that would ensure that the tourism
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Performance audit report of the Auditor-General on developing tourism in Ghana 7
sector achieves a greater contribution to GDP growth through effective and
efficient use of appropriate policies, corporate planning, programmes, and
projects as well as public/private partnership, and sustainable relationship with
the Diaspora for resource mobilisation and investment.
GTB
21. To ensure sustainable development through the creation of an enabling
environment for the provision of quality tourism facilities and services for the
travelling public with a well-qualified, highly motivated and dedicated
workforce and thereby promoting tourism to become the leading sector of the
economy.
2.6 Objectives MoT and GTB
To achieve a high level of customer satisfaction, by the proper linking
of attraction sites that will deliver a complete and satisfying experience.
Steps will be taken to ensure the provision of good facilities, and the
delivery of excellent service. The products will then be professionally
marketed, targeting both specific market segments in the major foreign
source markets as well as the domestic market.
To ensure that many opportunities are created for local entrepreneurs
and communities in terms of employment, income generation, training
and awareness, and access to better social infrastructure.
2.7 Funding
22. Activities by MoT and GTB to develop tourism are funded from the
Consolidated Fund (CF) and Internally Generated Funds (IGF). MoT received
a total amount of GH¢10.2 million for the period 2005 to 2010 for general
administration purposes. GTB received a total amount of GH¢ 13.8 million.
IGF is realised from registration and licenses fees paid to GTB. GTB used all
the IGF they collected in this period for their operations with approval from
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8 Performance audit report of the Auditor-General on developing tourism in Ghana
Ministry of Finance and Economic Planning (MOFEP). The breakdown of
receipts is provided in Table 2.
Table 2: MoT and GTB’s receipts from 2005 to 2009 (in GH¢ Million) Source of
fund
2005 2006 2007 2008 2009 2010 Total
MoT
CF 1.1 1.8 1.7 1.5 1.3 2.8 10.2
GTB
CF 0.9 1.4 1.8 1.9 1.6 4.6 12.2
IGF 0.2 0.2 0.2 0.3 0.4 0.3 1.6
Total 1.1 1.6 2.0 2.2 2.0 4.9 13.8
Source: MoT annual budget estimate 2005 – 2010.
2.8 System description
23. The development of tourism begins with the identification of sites. This
is done by the Ministry of Tourism or members of public who make it known
to the Ministry of Tourism. If the Ministry considers the site as a potential
tourism resource, it coordinates with MMDAs to install visitor facilities,
improve access to the site, maintain and manage the tourism resources.
24. Ghana Tourist Board facilitates, sets standards and monitors the
operations of the hospitality industry. GTB markets the sites and the hospitality
facilities in the country to both domestic and international tourists.
2.9 Key players and activities
25. The various key players whose activities have a bearing on the
development of tourism in Ghana are shown in Appendix 2.
2.10 Current Development
26. Parliament in May 2011 approved the Tourism Development Bill
which gives a concise plan on the management of the industry. The bill re-
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Performance audit report of the Auditor-General on developing tourism in Ghana 9
establishes Ghana Tourist Board as a National Tourism Authority to regulate
the industry. It is hoped that implementation of the bill will address the present
weakness in coordination among Ministries, Departments and Agencies as well
as the private sector.
27. The National Tourism Development Plan (1996-2010) is currently
under review by a consultant with the support of World Tourism Organisation
(WTO) and United Nations Development Programme (UNDP). The Ministry
will implement the recommendations of the review to enhance tourism.
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10 Performance audit report of the Auditor-General on developing tourism in Ghana
CHAPTER THREE
FINDINGS AND RECOMMENDATIONS
3.1 Introduction
28. MoT has been developing tourism since the 1960’s to make Ghana the
preferred tourist destination in West Africa. However, roads to tourist sites are
bad and tourists’ sites are not improved and maintained. Service delivery by
accommodation and catering facilities are also poor.
29.
The audit team noted the following areas that MoT can improve toachieve their goal:
Co-ordinating activities of MDAs and MMDAs to develop tourists’
sites
Ensuring adherence to standards by accommodation and catering
facilities operators
3.2 Co-ordinating activities of MDAs and MMDAs to develop tourists’
sites
30. Ministry of Tourism aims at developing tourists’ sites which provide a
complete and satisfying experience to tourists. According to Ministry of
Tourism, a developed tourist site should have good access roads, maintained
features of attractions and the availability of visitor facilities.
31. Good roads are necessary to make travelling to tourist sites safe,
comfortable, and exciting. It also reduces time taken to travel and vehicle
operating cost. A road is said to be good when it has good surface condition
and can be travelled on with a speed limit of 60km/hr. and above.2
Maintaining features of tourists’ sites ensures the preservation of the attractions
2 Department of Feeder Roads standard definition of roads.
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Performance audit report of the Auditor-General on developing tourism in Ghana 11
on the sites. The provision of visitor facility is necessary to offer comfort to the
tourist. Visitor facilities at tourists’ sites comprise toilets, urinals, food joints
and souvenir shops.
32. The development and maintenance of tourists’ sites are carried out by
various MDAs and MMDAs whose activities have a bearing on the
development of tourism. The role of the Ministry is to sensitise these MDAs
and MMDAs to understand and appreciate the need to develop and maintain
tourists’ sites. MoT coordinates the activities of the MDAs and MMDAs in this
regard through inter-ministerial and tourism sub-committees.
33. The inter-ministerial committee was set up by MoT in 2001 to bring the
MDAs on board to develop and promote tourism. The committee was to meet
periodically to address issues relating to tourism development. At meetings,
MoT presents tourism plans to members and members were expected to
include the plans into their sector plans and implement them. Members were
also expected to brief the committee on what they were doing to develop
tourism.
34. Decisions taken at the committee were sent to the representatives of
MDAs in the districts who were to implement them at the district level. The
districts had to form tourism sub-committees to oversee the development and
maintenance of tourism. This was made up of Metropolitan Chief Executives
(MCEs), Metropolitan Coordinating Directors (MCDs), Assembly men,
opinion leaders, representatives of GTB and managers of facilities and tourists’
sites. Decisions taken at these meetings were sent to MoT through GTB.
35. The inter-ministerial committee coordinates the activities of MDAs and
MMDAs to implement the development of tourism at the district level and to
align the development with the overall national strategy.
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12 Performance audit report of the Auditor-General on developing tourism in Ghana
36. The team found that the inter-ministerial committee was not functional
after its inception in 2001, which led to its suspension by MoT. It was
reconstituted and re-inaugurated in 2004 but became defunct in 2005 and was
re-inaugurated in 2009. According to MoT, the committee was suspended
because their work did not live up to expectation.3 Decisions taken at meetings
were not carried out because junior officers that represented MDAs did not
have the authority to oversee the implementation of the decisions.
37. In their response to our findings, Management of MoT said the
committee has been meeting quarterly since its re-inauguration in 2009. Senior
officers attend the meetings and conclusions arrived at the meetings are
followed up with the respective MDAs for feedback.
38. Three out of the 12 MMDAs visited had functional tourism sub-
committees. Interviews with officials of the Metropolitan, Municipal and
District Assemblies visited indicated that though they have the role to develop
and maintain tourists’ sites, the MMDAs do not do so because they considered
it the responsibility of MoT. MMDAs have taken this position because MoT
has not sensitised MMDAs for them to understand that the development of
tourists’ sites was under their purview and that there are some benefits to be
derived.
39. While some representatives of MMDAs do not attend committee
meetings because they do not see tourism development as a priority, others do
not attend because there are no incentives attached.
40. Regional representatives of GTB told the team that they did not receive
feedback from GTB head office whenever they reported decisions taken at the
3 Chief Director of MoT at inaugural meeting of Inter-ministerial committee in April 2009
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Performance audit report of the Auditor-General on developing tourism in Ghana 13
sub-committee meetings thereby undermining the coordination efforts at the
district level.
41. In their response, Management of MoT said the passing of the Tourism
Act 817 of 2011 which calls for the establishment of Regional and District
Tourism offices as integral structures of the MMDAs will help them overcome
the challenges of sensitisation. Consequently, MoT has written to the Ministry
of Local Government and Rural Development to take steps to make tourism
part of the decentralised Department of the MMDAs.
42. The inability of MoT to sensitise and coordinate the activities of MDAs
and MMDAs resulted in bad access roads to sites, unmaintained tourists’
attractions and the non-availability of visitor facilities at tourists’ sites.
3.2.1 Bad roads leading to tourists’ sites
43. Roads to 19 out of 22 sites the team visited were not as per the standard
definition of a good road (Para. 31). According to hoteliers and tourists, some
of the sites were not accessible without a vehicle with a higher suspension.
They also complained that the bad roads made travelling uncomfortable. The
tourists complained about lack of road signs which made it difficult to locate
the sites. They had to stop and ask for directions from other road users along
the routes increasing travelling times.
44. Daboya Craft village, one of the cultural sites in Northern Region and a
popular tourist destination is 59 km from Nyankpala, the only transit route to
the site. The road from Nyankpala to Daboya is untarred with potholes and
rigged, making driving on it difficult thereby increasing the travelling time.
45. For example, travelling from Daboya to Nyankpala at 60km/hr. as per
the standard for good roads should take one hour. On the contrary, the audit
team, driving in a four wheel drive in a reasonably good condition spent one
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14 Performance audit report of the Auditor-General on developing tourism in Ghana
hour 45minutes because of the bad state of the road. Again we spent three
hours 45 minutes to travel from Fufulsu to Mole National Park a distance of
134 kilometres which should take about 2hours 23minutes. A 1 km road
between Likpe and Wli Township which should have taken the team one
minute to cover was covered in 12 minutes due to the bad nature of the road.
46. When the team got to Ankasa forest reserve in the Western Region,
there was a group of tourists who could not get access to the forest which was
the main purpose of their visit because the road to the forest was un-motorable.
Pictures 3 and 4 show the state of two roads that leads to Nzulezu and Mole
National Park which were riddled with potholes and bumps respectively.
Picture 3: Road from Tikobo II to Nzulezu Picture 4: Road to Mole National Park
Source: GAS(2010)
47. In their response to our finding, Management of MoT said they have
written to Millennium Development Authority (MiDA) and other organisations
such as the Ministry of Roads and Highways to improve the state of roads
leading to the tourist sites. MiDA has acknowledged receipt of the requests for
improvement of roads.
48. MoT has also erected ten billboards in the Greater Accra, Central and
Volta Regions and is awaiting funds to erect more.
3.2.2 Maintaining tourists’ sites
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Performance audit report of the Auditor-General on developing tourism in Ghana 15
49. Maintenance of tourists’ sites is essential in preserving the facility so
that it can continue to attract tourists. The team visited six historical sites (Forts
and Castles) in the Central, Western and Volta Regions and observed that they
were not maintained although the Auditor-General’s report on ‘The
Management of Forts and Castles’ published in 2004 made specific
recommendation on the maintenance of these historical sites.
50. For example Fort Prinzenstein in Keta is in ruins. For lack of
maintenance, the walls have fallen apart, the roof left only covers a portion of
one room and there is nothing to show tourists about this historical relic except
what has been committed to memory by the tour guide (see pictures 5&6). Thetourists complained that there were no features to see and as a result the tour
guides had to follow them around and explain things to them interrupting their
reflective mood. Although maintenance of the Forts and Castles is under the
purview of the Ghana Museums and Monuments Board, MoT has failed in
their sensitisation and coordination role in seeing that they are maintained.
Pictures 5&6: Original and current state of Fort Prinzenstein
Original state captured in 1850 Current sate captured in 2010
Source: Management of Fort Prinzenstein Source: GAS (2010)
51. At Mountain Afajato, the highest mountain in Ghana, the team observed
that the vertical members on the railing along the trails were deteriorated and
infested with termites. This poses a risk to tourists who hold onto the rails for
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16 Performance audit report of the Auditor-General on developing tourism in Ghana
support to climb the mountain. Pictures 7 and 8 shows the deteriorated railings
at the site.
Pictures 7&8: Railings at Afajato Mountain
Source: GAS(2010)
52. Ada and Labadi beaches both in the Greater Accra region were all
littered with human excreta, plastic bags and bottles. 30 tourists surveyed at the
beaches expressed disappointment at the sight of what were on the beaches
because the sites were not cleaned and maintained.
53. Management of MoT said the Tourism Act will help tackle the
challenges encountered with regards to maintaining tourists’ sites. In the
meantime, the Ministry has collaborated with the Ministry of Environment,
Science and Technology to formulate the Eco-Brigade Project being
implemented by Zoomlion to clean the beaches.
3.2.3 Improving tourists’ sites
54. MoT identified about 400 attractions that needed improvement in the
National Tourism Development Plan (1996-2010). The audit team visited 22 of
these attractions at the time of the audit in May 2010. Five of the 22 sites had
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Performance audit report of the Auditor-General on developing tourism in Ghana 17
been improved, eight had been partially improved and nine had not been
improved. Refer to Table 4 for summarised details and Appendix 3 for full
details.
Table 4:22 tourists’ sites identified for improvement in 1996
Type of
attraction
No. in
sampleProposed improvement Status at audit time
Parks 2 Management plan
Visitor facilities
Improve access
Conserve
Visitor facilities in
place at both parks
Water bodies 3 Build resorts
Visitor facilities
Visitor facilities in
place though not in
good condition at 2
places.
Resorts in place
Forts and castles 6 Restore
Conserve
Interpretative signs
Visitor facilities
Site museum
Proposed
improvement
completed at Cape
Coast and Elmina
castle
All others have not
been improved
Religious places 2 Conserve/maintain
Restore
Visitor facilities
Interpretative signs
No interpretative signs
No visitor facilities
Larabanga Mosques
looks like a residential
place
Craft village 1 Develop Craft village in place
Road not in good
shape
Natural 8 Develop
Visitor facilities
Improve access
conserve
Roads not in good
shape
Visitor facilities not in
place
Total sample 22
Source: Audit Service Compilation
55. Table 4 shows that some improvements were carried out at some of the
sites but most was not done especially the provision of visitor facilities.
Surveys with 250 tourists revealed that the unavailability of visitor facilities at
the sites did not make them enjoy their visit. The team asked tourists about the
condition of the toilets at sites that had toilet facilities and they complained
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18 Performance audit report of the Auditor-General on developing tourism in Ghana
about lack of soap, toilet paper and hand towels in toilets. Eighteen tourists
from England and Texas that the team surveyed at various sites in Greater and
Central Region said they had to take in fewer fluids in order to avoid frequent
use of toilets.
56. Wli waterfalls for instance had one toilet serving both male and female
tourists when the audit team visited even though the Ministry had planned to
build a visitor facility there in 1996. Pictures 9 and 10 show a visitor facility
that started at Wli waterfalls in 2002 and abandoned in 2004 due to lack of
funds.
Pictures 9&10: Abandoned visitor facility at Wli.
Source: GAS(2010)
57. In their response to our finding, Management of MoT said the Wli
receptive facility has been re-awarded on contract. The contract has been
signed and the Ministry is awaiting the commencement certificate from the
Ministry of Finance and Economic Planning to begin the project.
58. The bad access roads to sites, unmaintained tourists’ attractions and the
non-availability of visitor facilities at tourists’ sites has led hoteliers and
tourists to complain about the poor state of the roads and attractions. They also
complained about lack of security and street lights around the sites which
results in tourists being attacked and robbed of their valuable items like mobile
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Performance audit report of the Auditor-General on developing tourism in Ghana 19
phones, cameras and wallets. They were also concerned about heaps of rubbish
along the beaches and streets which the Assemblies had not cleaned. Tourists
chanced upon people in the act of defecating and mounds of faeces along the
beaches.
3.2.4 Recommendation
59. To ensure that co-ordinating activities of MDAs and MMDAs are
carried out to develop tourists’ sites, MoT should:
Support the inter-ministerial committee to function well and encourage
the representatives of MDAs and MMDAs who are attending the
meetings to continue. MoT should ensure decisions taken at inter-
committee meetings are implemented by MDAs and MMDAs.
Strengthen the communication link between the regional and district
offices of GTB with Ministry of Tourism.
Ensure that decisions reached at the committee level are agreed on,
documented and signed by the implementing key players in order to
hold them accountable for their inaction. Sensitize stakeholders at the district level including opinion leaders,
chiefs and the Assemblies on their roles in the development of tourists’
sites within their districts.
3.3 Ensuring adherence to standards by accommodation and catering
facilities operators
60. GTB is to “ensure the provision of good facilities and delivery of
excellent service” by accommodation and catering facilities operators to make
Ghana a preferred tourists destination in the sub-region.
61. Accommodation and catering facilities are provided by private investors
and developers in the hospitality sector. The private investors set up the
facilities and GTB inspects and issue operating licence to start operations. To
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20 Performance audit report of the Auditor-General on developing tourism in Ghana
ensure the attainment of its objectives, GTB establishes standards and ensure
that they are adhered to by the operators.
62. In this regard, GTB has established the ‘ New Harmonised Standards for
Accommodation and Catering Facilities’. The standards set out the operational
requirements for accommodation and catering facilities. It covers registration
and administration, basic requirement for accommodation, food and staff.
63. The basic requirements for accommodation facilities include:
Every guest room should be cleaned daily and beds made up
A fresh quality bed sheet should be spread on the bed for every new
guest. The bed sheet should be changed every two days if the guest
will spend more than two days
Potable, wholesome drinking water and drinking glass for each
person should be made available in every room
The rooms should have good natural and artificial ventilation.
The rooms should also have at least one bedside lamp which is goodenough for reading or a pillow switch per person, and
Staff should be trained at least once a year in their respective duties
and areas such as customer service
64. The basic requirement for catering facilities include:
Staff of facilities should be medically fit before they are employed
Food sold at facilities should be fit for human consumption
Customers should be served with the nature, substance and quality of
food they request for
Premises of catering facilities should be kept clean
Equipment used in handling of food should be kept clean
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22 Performance audit report of the Auditor-General on developing tourism in Ghana
69. Two hundred and fifty customers the audit team interacted with in the
four regions complained about the facilities in the accommodation units and
catering facilities. They complained about broken toilet handles which forced
them to put their hands in the cisterns to flush toilets, broken toilet paper
holders and toilet seats, no running water and mirrors, when we asked them
about the fixtures and fittings in the rooms. They also spoke about faulty air
conditioners and fans when we asked them about ventilation in the rooms.
When we asked them about lighting in their rooms, we were told the lighting
system was poor.
70. To verify the information obtained from the customers, the audit team
inspected 50 accommodation units. This consisted of seven 5 to 3-star hotels
and 42 2-star to budget hotels. The 5 to 3-star hotels which are mostly
patronised for business and seminars met the basic standards. The 2-star to
budget hotels which are mostly patronised by tourists did not meet all the basic
standards. Thirteen out of 42 of these units had problems with their lighting,
18 did not have bed lamps and seven had faulty air conditioners. Twenty-
seven of the rooms were dirty with dirty bed sheets or undressed beds and
filled rubbish bins in the rooms and washrooms.
71. In their response to our finding, Management of MoT said they have
bought 12 pick-up vehicles for the regional offices which should help address
the challenges faced during inspection.
3.3.2 Establishing mechanism for excellent services
72. Ghana Tourist Board has the responsibility to establish a mechanism to
ascertain the extent to which tourists products meet tourist’s needs and
expectations; and compare with other countries in the sub region.
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Performance audit report of the Auditor-General on developing tourism in Ghana 23
73. GTB officials told the team that they had a mechanism in place at the
airport to ascertain the general impressions of tourists when they are leaving
the country. According to them the general impressions of tourists were good.
They also have online mechanisms to collect feedback on the impression of
tourists. The team found that, the online feedback forms does not solicit
information on the impressions of tourist on Ghana. They rather ask tourists to
seek more information from the Ministry. A copy of the online feedback form
is attached as Appendix 4.
74. We also found that the accommodation facilities had questionnaires and
suggestion boxes for guests to comment on the services rendered. The audit
team interviewed tourists to verify the information gathered from GTB. Guests
who stayed in 5 to 3-star hotels said services were good but could still be
improved. The ones who stayed in 2-star to budget hotels had a lot to complain
about. They complained about unfriendly and timid staff, staff irritated by
customers’ requests for basic services like hot water and more towels in the
rooms when we asked them about how the staff related to them.
75. With regard to quality of service by catering facilities, customers spoke
about long waiting times for food and drinks to be served when we asked them
how long it took for them to be served. Some tourists told us they had to stand
and wait for table to be cleaned before they sat down at restaurants because the
tables had not been cleaned after the last customers left. They also spoke about
some waiters serving drinks and food different from what they ordered. For
example they can serve Pepsi Cola in place of Coca Cola without informing
the customer about the unavailability of Coca Cola.
76. Some of the tourists we interacted with spoke about accommodation and
catering facilities advertising services that they did not have.
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24 Performance audit report of the Auditor-General on developing tourism in Ghana
3.3.3 Training staff of facilities
77. GTB has the responsibility to organise training for staff of
accommodation and catering facilities. The owners of facilities are to enrol and
pay for their staff to participate in the training. The team interviewed 45
waiters and waitresses from different catering facilities who have been on the
job for at least two years to find out whether they had been trained, how often
and the content of training. Thirty-eight of them had never been trained whilst
the remaining seven had received training once. GTB organises periodic
seminars for managers of facilities.
78. Managers of the accommodation and catering facilities said they train
new entrants and employ experienced personnel who help to train newer staff
on the job. They also do refresher sessions to remind them of standards during
their monthly meetings. The managers, however, expect GTB to organise
training for their staff because they are more abreast with the changing trends
in service delivery being regulators of the tourism industry.
79. According to the GTB regional managers, they are not able to organise
training courses due to lack of funds.
80. In their response to our finding, Management of MoT said it is not their
core mandate to train staff of facilities. Their role is to ensure that the operators
train their staff. They however organise training for people in the service
industry when there are special occasions in the country for example during
Confederation of African Nations (CAN) 2008 football tournament.
81. Consequently, the inability of GTB to thoroughly inspect facilities,
establish a mechanism for excellent service and ensure that staff of facilities
are trained has contributed to the non-adherence to standards by operators of
facilities. Tourists do not get customer satisfaction from the services they
receive from these facilities and may not make repeated visits to the facilities.
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Performance audit report of the Auditor-General on developing tourism in Ghana 25
Unsatisfied customers may also discourage potential customers from visiting
the facilities thereby making GTB not able to achieve their objective to make
Ghana a preferred tourist destination in West Africa.
3.3.4 Recommendation
82. To ensure adherence to basic standards by accommodation and catering
facilities operators, GTB should:
Embark on the ad hoc inspections especially focussing on the 2-star to
budget hotels.
Have an independent way of getting feedback from users of
accommodation and catering facilities to enable them measure the
quality of service delivery in accommodation and catering facilities. It
would also help them to find ways of improving the quality of service
by these providers.
Ensure operators of accommodation and catering facilities train their
staff according to the provisions in the new harmonised standards for
accommodation and catering facilities to enhance their service delivery.
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26 Performance audit report of the Auditor-General on developing tourism in Ghana
APPENDICES
Appendix 1 a
Documents reviewed
1 National Tourism Development Plan(NTDP)
To understand what the Ministry set toachieve by the end of 2010.
2 Tourism Strategy (2003- 2007)
To know the policies and strategies theMinistry had developed to execute vis-à-vis the objectives of the NTDP.
3 National Tourism Policy (August 25, 2006)
4 Tourism Sector Medium-Term DevelopmentPlan (2006- 2009)
5 Tourism Investment Opportunities Availablein Ghana for Ghanaians Living Abroad
6 Tourism Development Plan for the WesternRegion
7 Ghana at a glance (Basic TouristInformation)
To know how tourism products are packaged (marketed) and sold.
8 Guides to Greater Accra and NorthernRegions
9 Festivals of Ghana
10 Making Tourism the Leading Sector of Ghana’s Economy
11 Ministry of Tourism’s Presentation at Policy
Fair 2010
12 Inventory of Tourists Attractions in Ghana
13 Brochure of International Conference on the
Trans-Atlantic Slave Trade14 New Harmonized Standards for
Accommodation and CateringEstablishments in Ghana
To know what goes into registration andclassification of tourist facilities.
15 Organogram of Ministry of Tourism To know who is responsible for whatactivity.16 GTB Job Schedule for Senior Staff
17 GTB Establishment (Act and LegalInstrument)
To know the mandate of GTB
18 Annual Estimates for years 1998, 2000,2001, 2004- 2010
To know the budgets of the industry for the 15 year period and the specificactivities they were to undertake.
19 Annual Reports (2004,2006,2007 and 2009) To know what they have done; what is in
progress; what is in the pipeline and thechallenges confronting them.
20 Tourism Statistical Fact Sheet
21 Minutes of the Inaugural Meeting of the Re-Constituted Inter-Ministerial Committee onTourism (March, 2004)
To know the sectors from whichmembers emanate; decision they take;whether the decisions are carried out.22 Minutes of Inaugural Inter-Ministerial
Committee (April 2009)
23 Minutes of 1st Meeting of the Inter-Ministerial Committee on Tourism (2010)
24 Savannah land, up close and personal To know MoT’s plans to developtourism in the Northern part of the
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Performance audit report of the Auditor-General on developing tourism in Ghana 27
country
25 GTB regional manager’s handing over notes(Volta)
To know the activities undertaken by themanager during her tenure of office
26 Annual reports of GTB regional offices To know the activities undertaken in theyear
27 Statement of accounts of the regional GTBoffices To know the income and expenditure of the offices
28 Tourist map To know the locations of the tourists’sites
29 Medium term development plan of theMMDA’s
Whether tourism development isincorporated in their plans
30 Minutes of subcommittee meetings of Jomoro district
To know efforts taken to develop tourism
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28 Performance audit report of the Auditor-General on developing tourism in Ghana
Appendix 1 b
Persons interviewed
No. Persons Interviewed
1 Director PPME (MoT)
2 Chief director (MoT)3 Deputy Executive Director of Operations (GTB)
4 Planning and Business Development Department, Manager (GTB)
5 Greater Accra Regional Manager (GTB)
6 Marketing Manager (GTB)
7 GTB Regional Managers supporting staff
8 Site managers and tourism development committee members
9 Coordinating Director of Kpando Municipal Assembly and two (2) other officers
10 Priest in charge of Grotto of Kpando
11 Committee of fifteen (15) in charge of Wli Water Fall and three (3) Tour Guides
12 Chief Executive Officer of Hohoe Municipal Assembly and his Coordinating Director 13 Coordinating Director of Keta Municipal Assembly and four (4) other officers
14 Wildlife Division Regional Director (Western)
15 Chief Executive Officer of Jomoro District Assembly and three (3) officers
16 Chief and elders
17 Tourists
18 Manager in charge of Ankasa Forest and three (3) other staff
19 Chief Executive Officer of Ellembelle District Assembly and his Budget officer
20 Manager in charge of Kwame Nkrumah Tomb
21 Coordinating Director of Nzema East Municipal Assembly (Axim) and four (4) other
officers22 Tour guides
23 Northern Regional Director of GTB and three other staff
24 Hoteliers Association of the Northern Region
25 Manager in charge of Mole National Park and two (2) other officers
26 Coordinating Director of West Gonja District Assembly, Damongo and seven other officers
27 Two officers of SNV, Tamale branch
28 Wildlife Division, Manager of Kakum National Park
29 Kakum National Park, site manager
30 Manager of Cape Coast and Elmina Castles
31 Managers of accommodation and catering facilities32 Staff of accommodation and catering facilities
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Performance audit report of the Auditor-General on developing tourism in Ghana 29
Appendix 1 c
Tourist sites and MMDAs visited
Tourist sites visited MMDAs visited
1. Mole National Park 1. Ho2. Larabanga Mosque 2. Hohoe
3. Daboya Craft Village 3. Kpando
4. Nzulezu 4. Keta
5. Ankasa Forest 5. Takoradi
6. Fort Antonio 6. Jomoro
7. Fort Metal Cross 7. Ellembelle
8. Shama Fort 8. Nzema East
9. Tafi Atome Monkey Sanctuary 9. Ahanta West
10. Grotto of Kpando 10. Shama11. Mount Afajato 11. Tamale
12. Wli Waterfalls 12. West Gonja
13. Fort Prizenstein
14. Dodowa Forest
15. Big Baobab Tree
16. The Kyenku Waterfalls
17. Kokrobite Beach Resort
18. Labadi Beach Resort
19. Ada Beach Resort
20. Kakum National Park
21. Elmina Castle
22. Cape Coast Castle
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30 Performance audit report of the Auditor-General on developing tourism in Ghana
Appendix 2
Key players and roles
No. KEY PLAYERS RESPONSIBILITIES
1
Ministry of Tourism
Develop, manage and facilitate tourismdevelopment.
This is done through the Ministry of Tourism andits implementing agencies and other MDA’s and
MMDA’s
2
Ghana Tourist Board
The Implementing body of the Ministry of Tourism.
Sets standards for tourists’, accommodation and
catering facilities.
Monitors activities of private sector.
Markets tourism.
3MDAs and MMDAs
Participate in the decision making on plans thataffect their sectors and areas.
Development and management of tourists’ sites in
their districts.
5Tourists.
They travel to a country or area for tourism purposes.
They patronise the tourism products.
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Performance audit report of the Auditor-General on developing tourism in Ghana 31
Appendix 3
Tourists’ sites that needed infrastructural improvement in 1996
Tourists ‘site
(Stars defined below)
Location Infrastructural
requirement in 1996
State when team
visited in 2010
1. Nzulezuvillage onwater
Jomoro District
Conserve and upgradevillageOrganise village tourism
programmes
Visitor facility not provided at Nzulezu but there is one atBeyin which is aboutan hour’s canoe ride to
Nzulezu
2. Mole national park
Damongo District
Management plan prepared.Upgrade visitor facilities.Improve access andconserve.
Road from Fufulso toLarabanga in bad state
but road fromLarabanga to Mole isin a good state.Visitor facilitydeveloped.
3. Larabangamosque andmysterystone
Damongo District
Conserve and restore.Develop visitor facilities.Interpretative signs
There is nointerpretative sign atthe mosque. It looksmore like a residential
place.There is no visitor facility.The road is in a badstate.
4. Daboyatraditionalweavingvillage
Central GonjaDistrict
Develop integrated villagecraft market with sales anddemonstrations
Roads not in a goodstate.Craft village in place.
5. The great baobabtree
DodowaThe tree is not fencedand there are noillustrations
6. Wli falls Hohoe District
Feasibility studies prepared.Develop visitor facilities.Improve access.Conserve.
The road from Hohoeto Likpe is in a goodstate but the distance
between Likpe andWli is not in a goodstate.The trails are okay.Signs have been
provided
7. Afadjato Hohoe DistrictConserve.Improve accessDevelop visitor facilities.
Road not in a goodstate.Foot bridges and railsdecaying.
8. Tafi-Atomemonkeysanctuary
Hohoe DistrictConserve.Develop visitor facilities.
The road is untarred. No visitor facility
9. Kpandogrottos
Kpando
Road in a good state.The visitor facility isfurnished.
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32 Performance audit report of the Auditor-General on developing tourism in Ghana
10. FortPrinzenstein
Keta
In ruins.Stabilise and conserveruins.Install interpretative signs.
The fort is still inruins.There were nointerpretative signs.
11. AnkasaForest
Western Region
Management PlanVisitor Facility
Improve AccessConserve
Visitor facilitiesdeveloped
Access road notimproved
12. FortAntonio
Axim
RestoreInterpretative SignsVisitor FacilitiesSite Museum
No interpretative signs No visitor facilities No site museum
13. Fort MetalCross
Discove
RestoreInterpretative SignsVisitor FacilitiesSite Museum
No interpretative signs No visitor facilities No site museumA private investor has
bought the place.
14. Fort
Sebastian Shama
RestoreInterpretative Signs
Visitor FacilitiesSite Museum
No interpretative signs No visitor facilities
No site museum
15. DodowaForest
Dodowa No visitor facility No interpretative signs
16. Cape CoastCastle
Cape Coast
RestoreInterpretative SignsVisitor FacilitiesSite Museum
RestoredInterpretative signs in
placeHas visitor facilitiesHas site museum
17. KyenkuWaterfalls
Dodowa
Restore interpretativesignsVisitor facilitiesImprove access road
No interpretative signsAbandoned visitor facilitiesBad access road
18. KrokobiteBeach
Accra ResortsDevelop with facilities
Bad access roadHas visitor facilities
19. Labadi BeachResort
AccraResortsDevelop with facilities
Visitor facilitiesavailable
20. Ada BeachResort
AdaResortsDevelop with facilities
No visitor facilities
21. Kakum NationalPark
Cape CoastManagement PlanVisitor Facility Has visitor facilities
22. ElminaCastle
Elmina
RestoreInterpretative SignsVisitor FacilitiesSite Museum
Has visitor facilitiesInterpretative signs in
placeSite museum in place
Source: Audit Service Compilation
Legend
*** no improvement
** partial improvement
* fully improved
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Performance audit report of the Auditor-General on developing tourism in Ghana 33
Appendix 4
GTB’s online feedback form
Please complete our feedback form below if you require more information and we willget back to you as soon as possible.
Full Name *
Email *
Address *
City * US State
Non US State (Please specify) N/A
Zip Code / Postal Code* Country
Home Phone *
Daytime Phone
Message
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34 Performance audit report of the Auditor-General on developing tourism in Ghana
Appendix 5
MoT’s response to audit findings
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MissionStatement
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To promote
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accountability and probity in the public financial
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By auditing
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And
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