Auditor-General — Year ended 31 December 2019 Verified from PDF
District Assemblies (MMDAs) — Common Fund
Report of the Auditor-General on the Management and Utilisation of District Assemblies' Common Fund (DACF) and Other Statutory Funds
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2019 total irregularities
GH¢125m
GH¢124,640,845.92
Change on previous year
+3.4%
From GH¢121m in 2018
Largest type: Contract
69.8%
GH¢87.0m of the total
Institutions audited
260
3-year trend
Total irregularities, 2017–2019 · 2021 report, para. 6 (comparison table)
Show data table
| Year | Total |
|---|---|
| 2017 | GH¢40,929,999.54 |
| 2018 | GH¢120,567,896.78 |
| 2019 | GH¢124,640,845.93 |
By type of irregularity
2019
Show data table
| Type | Amount | Share |
|---|---|---|
| Contract | GH¢86,980,848.61 | 69.79% |
| Cash | GH¢33,213,320.67 | 26.65% |
| Procurement/Stores | GH¢4,121,790.4 | 3.31% |
| Tax | GH¢324,886.24 | 0.26% |
Largest findings
Appendix B — National summary of irregularities (no regional split in this report)
Show data table
| Institution | Total |
|---|---|
| Abandoned or delayed projects | GH¢51,812,103.04 |
| Commitments made outside GIFMIS | GH¢17,442,958.75 |
| Completed projects not put to use | GH¢16,265,504.25 |
| Fumigation and sanitation fees deducted at source for services not rendered | GH¢8,565,010 |
| Misapplication of funds | GH¢6,664,952.83 |
| Payments without a contract agreement | GH¢5,948,169 |
| Unsupported payments | GH¢4,771,293.34 |
| Payment for unexecuted contracts / non-existent landfill site | GH¢1,933,210.01 |
| Uncompetitive procurement | GH¢1,893,091.13 |
| Payments without expenditure warrants | GH¢1,192,736.89 |
| Unbudgeted expenditure | GH¢933,868.85 |
| Stores and fuel not accounted for | GH¢874,590.92 |
Type history
How the mix changed, 2017–2019
Show data table
| Type | 2017 | 2018 | 2019 |
|---|---|---|---|
| Tax | 162,977.42 | 452,983.31 | 324,886.25 |
| Contract | 31,224,856.72 | 65,618,865.7 | 86,980,848.61 |
| Cash | 7,105,071.1 | 47,139,747.82 | 33,213,320.67 |
| Procurement/Stores | 2,437,094.3 | 7,356,299.95 | 4,121,790.4 |
| Total | 40,929,999.54 | 120,567,896.78 | 124,640,845.93 |
Notable findings
Examples from the report
- Abandoned or delayed projects (102 assemblies)GH¢51.8m
- Expenditure committed outside the GIFMIS system (31 assemblies)GH¢17.4m
- Completed projects not put to use (44 assemblies)GH¢16.3m
- Fumigation and sanitation fees deducted at source for services not rendered (31 assemblies)GH¢8.57m
Notes
- The 2019 report's national summary has no regional breakdown, so the breakdown chart shows its largest individual findings instead.
- Appendix B totals GH¢124,829,189.93, with contract irregularities of GH¢87,169,192.62. Later reports give GH¢124,640,845.92 and GH¢86,980,848.61; the later figures are used for totals.