Auditor-General — Year ended 31 December 2022 Verified from PDF

District Assemblies (MMDAs) — Common Fund

Report of the Auditor-General on the Management and Utilisation of the District Assemblies Common Fund and other Statutory Funds
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service

The headline number

2022 total irregularities
GH¢53.6m
GH¢53,636,715.87
Change on previous year
-18.9%
From GH¢66.1m in 2021
Largest type: Contract
75.1%
GH¢40.3m of the total
Institutions audited
261

5-year trend

Total irregularities, 2018–2022 · Part II, para. 9 (p. 3)
Show data table
YearTotal
2018GH¢120,567,896.78
2019GH¢124,640,845.92
2020GH¢77,147,260.1
2021GH¢66,130,366.12
2022GH¢53,636,715.87

By type of irregularity

2022
Show data table
TypeAmountShare
ContractGH¢40,297,628.9675.13%
CashGH¢12,092,429.9722.55%
Procurement/StoresGH¢751,010.751.40%
TaxGH¢495,646.190.92%

By region

Appendix B — National summary of irregularities
Show data table
RegionTotal
CentralGH¢11,984,509.32
VoltaGH¢8,788,446.51
AshantiGH¢8,278,288.27
EasternGH¢6,103,298.05
WesternGH¢5,557,129.37
Upper EastGH¢3,798,593.37
BonoGH¢1,804,298.38
Upper WestGH¢1,341,993.97
Bono EastGH¢1,287,354.38
SavannahGH¢1,125,429.93
Western NorthGH¢926,815.45
Greater AccraGH¢780,932.85
NorthernGH¢716,478.71
AhafoGH¢528,051.21
North EastGH¢342,555.7
OtiGH¢272,540.4
Each region's total is summed across all audited institutions in that region.

Type history

How the mix changed, 2018–2022
Show data table
Type20182019202020212022
Tax452,983.31324,886.24232,640.47374,447.37495,646.19
Contract65,618,865.786,980,848.6145,692,398.5357,601,901.4840,297,628.96
Cash47,139,747.8233,213,320.6723,505,854.487,511,747.8512,092,429.97
Procurement/Stores7,356,299.954,121,790.47,716,366.62642,269.42751,010.75
Total120,567,896.78124,640,845.9277,147,260.166,130,366.1253,636,715.87

Notable findings

Examples from the report
  • Delayed or abandoned projects (218 projects, 78 assemblies)GH¢33.1m
  • Completed projects not in use (33 projects, 19 assemblies)GH¢7.14m
  • Common Fund over-used on recurrent expenditure (21 assemblies)GH¢7.10m
  • Unsupported payments (36 assemblies)GH¢1.57m
  • Zoomlion yet to supply 42 trucks and 157 containers to 69 assemblies, despite fees deducted at source—

Notes

  • The Administrator of the DACF distributed GH¢370m to 261 assemblies in 2022; GH¢108.2m was deducted at source, leaving a net GH¢261.8m (70.8%).
  • Internally generated funds (IGF) of MMDAs are covered in a separate report.