Auditor-General — Year ended 31 December 2024 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
2024 total irregularities
GH¢206m
GH¢205,926,921.99
Change on previous year
+314.7%
From GH¢49.7m in 2023
Largest type: Contract
89.8%
GH¢185m of the total
Institutions audited
261
6-year trend
Total irregularities, 2019–2024 · Part II, para. 10 (p. 3)
Show data table
| Year | Total |
|---|---|
| 2019 | GH¢124,640,845.92 |
| 2020 | GH¢77,147,260.1 |
| 2021 | GH¢66,130,366.12 |
| 2022 | GH¢53,636,715.87 |
| 2023 | GH¢49,653,295.18 |
| 2024 | GH¢205,926,921.99 |
By type of irregularity
2024
Show data table
| Type | Amount | Share |
|---|---|---|
| Contract | GH¢184,987,145.23 | 89.83% |
| Cash | GH¢17,606,185.23 | 8.55% |
| Procurement/Stores | GH¢2,198,969.36 | 1.07% |
| Sanitation | GH¢649,416 | 0.32% |
| Tax | GH¢485,206.17 | 0.24% |
By region
Appendix B — National summary of irregularities (p. 190)
Show data table
| Region | Total |
|---|---|
| Northern | GH¢110,276,834.54 |
| Upper East | GH¢20,066,043.55 |
| Central | GH¢19,006,617.84 |
| Greater Accra | GH¢17,193,428.95 |
| Ashanti | GH¢12,915,690.96 |
| Western North | GH¢6,576,774.58 |
| Volta | GH¢4,749,982.23 |
| Western | GH¢3,741,158.23 |
| Eastern | GH¢3,655,917.14 |
| North East | GH¢1,986,519.64 |
| Bono | GH¢1,573,278.87 |
| Bono East | GH¢1,391,491.02 |
| Ahafo | GH¢1,201,860.03 |
| Upper West | GH¢1,023,946.51 |
| Savannah | GH¢395,150.75 |
| Oti | GH¢163,040.27 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2019–2024
Show data table
| Type | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|---|---|
| Tax | 324,886.24 | 232,640.47 | 374,447.37 | 495,646.19 | 295,129.13 | 485,206.17 |
| Contract | 86,980,848.61 | 45,692,398.53 | 57,601,901.48 | 40,297,628.96 | 37,958,000.23 | 184,987,145.23 |
| Cash | 33,213,320.67 | 23,505,854.48 | 7,511,747.85 | 12,092,429.97 | 11,126,045.56 | 17,606,185.23 |
| Procurement/Stores | 4,121,790.4 | 7,716,366.62 | 642,269.42 | 751,010.75 | 193,620.26 | 2,198,969.36 |
| Sanitation | 0 | 0 | 0 | 0 | 80,500 | 649,416 |
| Total | 124,640,845.92 | 77,147,260.1 | 66,130,366.12 | 53,636,715.87 | 49,653,295.18 | 205,926,921.99 |
Notable findings
Examples from the report
- Delayed or abandoned projects (61 assemblies)GH¢130.3m
- Completed projects not put to use (23 assemblies)GH¢33.0m
- Northern Region alone, mostly delayed projects (GH¢90.3m)GH¢110.3m
- Common Fund over-used on administrative expenditure (15 assemblies)GH¢8.65m
- Common Fund deducted at source for service providers before reaching assembliesGH¢156.1m of GH¢520m
Notes
- Irregularities quadrupled on 2023 (GH¢49.7m to GH¢205.9m), driven by contract irregularities rising from GH¢38.0m to GH¢185.0m.
- The Administrator of the DACF disbursed GH¢520m to 261 assemblies; they received a net GH¢363.9m (69.98%).
- The regional columns in Appendix B sum to GH¢9,186.88 less than the report total: Oti Region's grand total omits one GH¢9,186.88 procurement item shown in its column.