Auditor-General — Year ended 31 December 2021 Verified from PDF
District Assemblies (MMDAs) — Common Fund
Report of the Auditor-General on the Management and Utilisation of the District Assemblies Common Fund (DACF) and other Statutory Funds
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2021 total irregularities
GH¢66.1m
GH¢66,130,366.12
Change on previous year
-14.3%
From GH¢77.1m in 2020
Largest type: Contract
87.1%
GH¢57.6m of the total
5-year trend
Total irregularities, 2017–2021 · Part II, para. 6
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 |
| 2021 | GH¢66,130,366.12 |
By type of irregularity
2021
Show data table
| Type | Amount | Share |
|---|---|---|
| Contract | GH¢57,601,901.48 | 87.10% |
| Cash | GH¢7,511,747.85 | 11.36% |
| Procurement/Stores | GH¢642,269.42 | 0.97% |
| Tax | GH¢374,447.37 | 0.57% |
By region
Appendix B — National summary of MMDAs irregularities (p. 173)
Show data table
| Region | Total |
|---|---|
| Greater Accra | GH¢11,775,496.25 |
| Central | GH¢9,843,334.34 |
| Ashanti | GH¢7,262,199.3 |
| Western | GH¢7,004,463.79 |
| Volta | GH¢5,629,879.79 |
| Eastern | GH¢5,435,460.95 |
| Northern | GH¢4,523,836.31 |
| Bono | GH¢3,855,877.58 |
| Western North | GH¢3,334,067.47 |
| Ahafo | GH¢2,348,788.84 |
| Bono East | GH¢1,334,304.31 |
| Oti | GH¢1,149,871.48 |
| Upper East | GH¢996,080.54 |
| Upper West | GH¢633,238.74 |
| North East | GH¢583,417.29 |
| Savannah | GH¢420,049.14 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2017–2021
Show data table
| Type | 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|---|
| Tax | 162,977.42 | 452,983.31 | 324,886.25 | 232,640.47 | 374,447.37 |
| Contract | 31,224,856.72 | 65,618,865.7 | 86,980,848.61 | 45,692,398.53 | 57,601,901.48 |
| Cash | 7,105,071.1 | 47,139,747.82 | 33,213,320.67 | 23,505,854.48 | 7,511,747.85 |
| Procurement/Stores | 2,437,094.3 | 7,356,299.95 | 4,121,790.4 | 7,716,366.62 | 642,269.42 |
| Total | 40,929,999.54 | 120,567,896.78 | 124,640,845.93 | 77,147,260.1 | 66,130,366.12 |
Notable findings
Examples from the report
- Delayed or abandoned projects (95 assemblies)GH¢42.2m
- Completed projects not put to use (31 assemblies)GH¢13.3m
- Unsupported payments (37 assemblies)GH¢2.66m
- Misapplication of funds (19 assemblies)GH¢1.63m
- Common Fund over-used on recurrent expenditure (6 assemblies)GH¢1.63m
Notes
- In this table Northern Region is listed before North East.