Heads of public basic schools in 72 districts are to be demoted or transferred by the Ghana Education Service (GES).They failed to submit returns on the utilization of the Capitation Grant and data on enrolment.Similarly, heads of over half of the 496 public second cycle schools face same fates for not submitting returns on the feeding grant and enrolment data for the 2006/2007 academic year.The Ghanaian Times newspaper of Friday, January 12 said the heads were supposed to have sent the returns and data by October 30, 2006.The acting GES Director-General, Michael Nsowah said the late submission delayed the early release of funds for the capitation grant to basic schools and subsidy and feeding grant for secondary schools.In the case of basic schools, he said, so far 72 districts have failed to submit returns on enrolment for the 2006/2007 academic year or proper accounts on the use of the capitation grant for last academic year.Mr. Nsowah explained that, the first tranche of ¢47.5 billion Capitation Grant released last November to the basic schools, was based on estimates for the 2005/2006 enrolment. The GES is awaiting the returns on actual enrolment for the first term of the new academic year to enable the government to provide additional funds.The delay, he said contravenes the guidelines governing the utilization of the grant and asked all defaulting heads to submit their returns by the end of January or face sanctions, including demotions and transfers."The heads have the responsibility to account properly for the funds they have spent and that is why GES is insisting that they submit returns on money released to them without delay."On the release of feeding grant and subsidy to second cycle schools, Mr. Nsowah, said the delay by the heads to submit data on enrolment will affect the release of funds adding; "These same heads will turn round to blame the government for not releasing the funds early enough to enable them run their schools."He cautioned all defaulting heads to submit their returns without further delay or the "GES will apply the appropriate sanctions."Source: The Ghanaian Times