Auditor-General — Year ended 31 December 2024 Verified from PDF
Colleges of Education
Report of the Auditor-General on the Public Accounts of Ghana: Public Universities and Colleges of Education
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2024 total irregularities
GH¢5.9m
GH¢5,944,404
Change on previous year
-25.5%
From GH¢8.0m in 2023
Largest type: Debts/Loans
65.4%
GH¢3.9m of the total
Recoverable
GH¢5.9m
Administrative (not recoverable): GH¢66k
2-year trend
Total irregularities, 2023–2024 · 2023 and 2024 reports, Table 1b. The 2024 report gives no multi-year table for colleges.
Show data table
| Year | Total |
|---|---|
| 2023 | GH¢7,975,574 |
| 2024 | GH¢5,944,404 |
By type of irregularity
2024
Show data table
| Type | Amount | Share |
|---|---|---|
| Debts/Loans | GH¢3,884,673 | 65.35% |
| Cash | GH¢1,463,077 | 24.61% |
| Payroll | GH¢530,209 | 8.92% |
| Procurement/Stores | GH¢66,445 | 1.12% |
By region
Part I, Table 2b (p. 8)
Show data table
| Region | Total |
|---|---|
| Northern | GH¢2,463,443 |
| Central | GH¢1,291,909 |
| Eastern | GH¢710,250 |
| Western North | GH¢587,397 |
| North East | GH¢350,009 |
| Upper West | GH¢250,928 |
| Ahafo | GH¢174,525 |
| Greater Accra | GH¢60,431 |
| Bono | GH¢34,764 |
| Ashanti | GH¢20,750 |
| Bono East | GH¢0 |
| Oti | 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.
Type history
How the mix changed, 2023–2024
Show data table
| Type | 2023 | 2024 |
|---|---|---|
| Debts/Loans | 2,766,648 | 3,884,673 |
| Tax | 41,499 | 0 |
| Contract | 1,814,137 | 0 |
| Cash | 26,263 | 1,463,077 |
| Procurement/Stores | 2,718,205 | 66,445 |
| Payroll | 608,822 | 530,209 |
| Total | 7,975,574 | 5,944,404 |
Notable findings
Examples from the report
- Unsupported payments at E. P. College of Education, BimbillaGH¢1.36m
- Overdue student fees at Komenda College of EducationGH¢801,827
- Overdue student fees at Wiawso College of EducationGH¢587,397
- Overdue student fees at OLA College of EducationGH¢490,082
Notes
- The 2023 comparison figure is taken from the 2023 report, since the 2024 report gives no trend table for colleges.
- Savannah Region has no college of education in the regional table. The regional rows sum to GH¢2 more than the total (rounding in the source).