Auditor-General — Year ended 31 December 2023 Verified from PDF
Colleges of Education
Report of the Auditor-General on the Public Accounts of Ghana: Technical Universities and Colleges of Education
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2023 total irregularities
GH¢8.0m
GH¢7,975,574
Largest type: Debts/Loans
34.7%
GH¢2.8m of the total
Institutions audited
46
Recoverable
GH¢3.5m
Administrative (not recoverable): GH¢4.4m
By type of irregularity
2023
Show data table
| Type | Amount | Share |
|---|---|---|
| Debts/Loans | GH¢2,766,648 | 34.69% |
| Procurement/Stores | GH¢2,718,205 | 34.08% |
| Contract | GH¢1,814,137 | 22.75% |
| Payroll | GH¢608,822 | 7.63% |
| Tax | GH¢41,499 | 0.52% |
| Cash | GH¢26,263 | 0.33% |
By region
Part I, Table 2b (p. 6)
Show data table
| Region | Total |
|---|---|
| Upper West | GH¢3,439,967 |
| Eastern | GH¢2,478,091 |
| Ashanti | GH¢732,223 |
| Central | GH¢532,167 |
| Western North | GH¢459,266 |
| Ahafo | GH¢216,601 |
| Greater Accra | GH¢90,996 |
| Oti | GH¢26,263 |
| Bono | GH¢0 |
| Bono East | GH¢0 |
| North East | GH¢0 |
| Northern | GH¢0 |
| Upper East | GH¢0 |
| Volta | GH¢0 |
| Western | GH¢0 |
Each region's total is summed across all audited institutions in that region.
Notable findings
Examples from the report
- Contracts at Tumu College of Education awarded above the tender committee's threshold without Central Tender Review Committee approvalGH¢2.61m
- Fees owed by students to colleges of educationGH¢2.05m
- Outstanding amounts owed to suppliers and service providers (Eastern Region)GH¢1.81m
- Funds not accounted for at Dambai College of EducationGH¢26,263
No multi-year comparison: Part I, Table 1b (p. 1). The report gives no multi-year comparison for colleges of education.
Notes
- 46 colleges of education; all but Nusrat Jahan Ahmadiyya College of Education submitted accounts.
- Savannah Region has no college of education in the report's regional table.
- Procurement (GH¢2,613,340) and stores (GH¢104,865) are combined here.
- The summary tables of this report are images in the PDF; figures were read from Part I, pp. 1–6.