Auditor-General — Year ended 31 December 2023 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

2023 total irregularities
GH¢49.7m
GH¢49,653,295.18
Change on previous year
-7.4%
From GH¢53.6m in 2022
Largest type: Contract
76.4%
GH¢38.0m of the total
Institutions audited
261

5-year trend

Total irregularities, 2019–2023 · Part II, para. 10 (p. 7)
Show data table
YearTotal
2019GH¢124,640,845.92
2020GH¢77,147,260.1
2021GH¢66,130,366.12
2022GH¢53,636,715.87
2023GH¢49,653,295.18

By type of irregularity

2023
Show data table
TypeAmountShare
ContractGH¢37,958,000.2376.45%
CashGH¢11,126,045.5622.41%
TaxGH¢295,129.130.59%
Procurement/StoresGH¢193,620.260.39%
SanitationGH¢80,5000.16%

By region

Appendix B — National summary of MMDAs irregularities
Show data table
RegionTotal
VoltaGH¢8,893,318.01
CentralGH¢7,831,189.16
AshantiGH¢7,258,679.73
Western NorthGH¢5,149,709.2
EasternGH¢2,956,507.83
Bono EastGH¢2,933,651.9
Upper EastGH¢2,512,099.99
Greater AccraGH¢2,151,708.59
AhafoGH¢1,906,991.86
SavannahGH¢1,553,794.3
BonoGH¢1,523,459.56
Upper WestGH¢1,366,965.6
WesternGH¢1,361,836.01
NorthernGH¢1,317,877.02
North EastGH¢525,163.81
OtiGH¢410,342.61
Each region's total is summed across all audited institutions in that region.

Type history

How the mix changed, 2019–2023
Show data table
Type20192020202120222023
Tax324,886.24232,640.47374,447.37495,646.19295,129.13
Contract86,980,848.6145,692,398.5357,601,901.4840,297,628.9637,958,000.23
Cash33,213,320.6723,505,854.487,511,747.8512,092,429.9711,126,045.56
Procurement/Stores4,121,790.47,716,366.62642,269.42751,010.75193,620.26
Sanitation000080,500
Total124,640,845.9277,147,260.166,130,366.1253,636,715.8749,653,295.18

Notable findings

Examples from the report
  • Delayed or abandoned projects across 69 assembliesGH¢29.5m
  • Completed projects not put to use (12 assemblies)GH¢6.65m
  • Over-use of Common Fund on administration (13 assemblies)GH¢4.88m
  • Unsupported payments (29 assemblies)GH¢3.00m
  • Common Fund deducted at source before reaching assemblies, mostly for Zoomlion sanitation and fumigation servicesGH¢173.6m of GH¢510m

Notes

  • The Administrator of the DACF disbursed GH¢510m to 261 assemblies in 2023; assemblies received a net GH¢336.4m (65.9%).
  • Internally generated funds (IGF) of MMDAs are covered in a separate report and are not included here.