Auditor-General — Year ended 31 December 2020 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
2020 total irregularities
GH¢77.1m
GH¢77,147,260.1
Change on previous year
-38.1%
From GH¢125m in 2019
Largest type: Contract
59.2%
GH¢45.7m of the total
4-year trend
Total irregularities, 2017–2020 · 2021 report, para. 6 (this report's summary pages are scanned images)
Show data table
| Year | Total |
|---|---|
| 2017 | GH¢40,929,999.54 |
| 2018 | GH¢120,567,896.78 |
| 2019 | GH¢124,640,845.93 |
| 2020 | GH¢77,147,260.1 |
By type of irregularity
2020
Show data table
| Type | Amount | Share |
|---|---|---|
| Contract | GH¢45,692,398.53 | 59.23% |
| Cash | GH¢23,505,854.48 | 30.47% |
| Procurement/Stores | GH¢7,716,366.62 | 10.00% |
| Tax | GH¢232,640.47 | 0.30% |
By region
Appendix — National summary of MMDAs irregularities
Show data table
| Region | Total |
|---|---|
| Ashanti | GH¢17,654,002.29 |
| Greater Accra | GH¢9,889,705.47 |
| Central | GH¢9,795,694.72 |
| Eastern | GH¢6,261,351.23 |
| Bono | GH¢5,798,620.78 |
| Volta | GH¢5,349,698.6 |
| Bono East | GH¢4,270,532.78 |
| Western North | GH¢3,157,502.92 |
| Upper West | GH¢2,972,585.78 |
| Ahafo | GH¢2,474,721.65 |
| Savannah | GH¢2,383,048.12 |
| Western | GH¢2,298,660.36 |
| Oti | GH¢1,763,156.04 |
| Northern | GH¢1,262,737.03 |
| North East | GH¢967,785.94 |
| Upper East | GH¢847,456.39 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2017–2020
Show data table
| Type | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|
| Tax | 162,977.42 | 452,983.31 | 324,886.25 | 232,640.47 |
| Contract | 31,224,856.72 | 65,618,865.7 | 86,980,848.61 | 45,692,398.53 |
| Cash | 7,105,071.1 | 47,139,747.82 | 33,213,320.67 | 23,505,854.48 |
| Procurement/Stores | 2,437,094.3 | 7,356,299.95 | 4,121,790.4 | 7,716,366.62 |
| Total | 40,929,999.54 | 120,567,896.78 | 124,640,845.93 | 77,147,260.1 |
Notable findings
Examples from the report
- Abandoned or delayed projects (62 assemblies)GH¢35.4m
- Completed projects not put to use (25 assemblies)GH¢8.66m
- Payments made outside the GIFMIS system (15 assemblies)GH¢7.38m
- Misapplication of funds (28 assemblies)GH¢5.60m
- Unsubstantiated payments (77 assemblies)GH¢4.85m
Notes
- This report is a scanned document; figures come from its text-layer appendix. A second national summary table in the appendix totals GH¢78.39m (Eastern Region GH¢7.50m instead of GH¢6.26m); the table that matches the report total is used.