The Ghana Education Service (GES) has directed heads of second cycle institutions to treat Parent-Teacher Association (PTA) levies on students as public funds subject to financial regulations. A letter to Regional and District Directors and the Internal Audit Unit of the GES dated October 28 and signed by Mr Samuel Bannerman-Mensah, the Director-General, said the operations of PTA levies are not captured in the financial statements of the institutions to portray the actual cost of funding education. It said institutional accountants are to collect such levies and pay it to the appropriate bank account with the institutional head, the accountant and the chairman of the PTA as signatories. According to the circular, all other charges for students' clothing, textbooks, furniture among others should be recorded in the account books and all purchases routed through the stores. "Under no circumstances should desks be created for supplies at the school for collection of monies against supplies". It said the GES management recognizes the important role of PTAs in the development of the various institutions, but would not support any head of institution that helps to collect unapproved PTA levies, the circular stated. The circular asked Regional and District Directors, Headmasters, Principals, Accountants and PTA Chairmen to ensure the implementation of the directives. Source: GNA