1) ii) Additional Information It is the policy of government to charge consumption of fixed capital on cost. Property plant and equipment is consumed at the rate of 20% per annum Fees amounting to GHS 20,000,000,000 was earned but not received as at 31 December, 2019 Staff allowances of GHS 500,000,000 remained unpaid at the end of the year Required: Prepare in compliance to the IPSAS and the Public Financial Management Act 2016 (Act 921) for the Consolidated Fund a. Statement of Revenue and Expenditure for the year ended 31 December, 2019 (5 marks) b. Statement of Financial Position as at 31 December, 2019 (5 marks) c. Notes to the accounts (5 marks) (Total 15 marks) Required: a. Suggest ways by which Value for Money could be achieved in public sector procurements in Ghana (10 marks) b. From the Case Scenario, identify five (5) challenges of goods, services and works procurement in Ghana and propose likely solutions to minimize or eradicate them. (10 marks) your opinion, why do you think the Public Procurement Act encourages the use of Competitive Tendering Method as ideal for public sector procurement? (10 marks) (Total 30 marks) c. In