Auditor-General — Financial year ended 31 December 2019 Verified from PDF
District Assemblies — Own Revenue (IGF)
Report of the Auditor-General on the Accounts of District Assemblies
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2019 total irregularities
GH¢19.5m
GH¢19,534,611.67
Change on previous year
-34.3%
From GH¢29.7m in 2018
Largest type: Cash
82.3%
GH¢16.1m of the total
5-year trend
Total irregularities, 2015–2019 · Part II, Summary of Irregularities (p. 8)
Show data table
| Year | Total |
|---|---|
| 2015 | GH¢30,787,233.75 |
| 2016 | GH¢72,860,678.45 |
| 2017 | GH¢12,223,560.85 |
| 2018 | GH¢29,737,230.17 |
| 2019 | GH¢19,534,611.67 |
By type of irregularity
2019
Show data table
| Type | Amount | Share |
|---|---|---|
| Cash | GH¢16,085,998.24 | 82.35% |
| Contract | GH¢2,164,502.57 | 11.08% |
| Tax | GH¢534,121.78 | 2.73% |
| Payroll | GH¢504,349.18 | 2.58% |
| Procurement/Stores | GH¢245,639.9 | 1.26% |
By region
Appendix — National summary of irregularities
Show data table
| Region | Total |
|---|---|
| Bono East | GH¢4,520,570.09 |
| Greater Accra | GH¢3,317,180.27 |
| Ahafo | GH¢2,461,096.98 |
| Ashanti | GH¢2,319,743.16 |
| Western | GH¢2,144,887.36 |
| Eastern | GH¢1,062,851.23 |
| Central | GH¢1,059,594.86 |
| Upper East | GH¢584,776.05 |
| Volta | GH¢509,202.95 |
| Oti | GH¢442,414.1 |
| Western North | GH¢369,264.87 |
| Bono | GH¢330,343.48 |
| Northern | GH¢301,161.82 |
| Upper West | GH¢54,472.22 |
| Savannah | GH¢48,004.7 |
| North East | GH¢9,047.53 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2015–2019
Show data table
| Type | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|
| Tax | 182,856.1 | 159,683.93 | 88,114.86 | 807,252.92 | 534,121.78 |
| Contract | 0 | 0 | 2,857,615.86 | 1,631,646.64 | 2,164,502.57 |
| Cash | 30,043,030.41 | 72,274,248.07 | 8,452,270.81 | 26,397,410.07 | 16,085,998.24 |
| Procurement/Stores | 410,457.24 | 163,619.57 | 407,498.02 | 573,915.1 | 245,639.9 |
| Payroll | 150,890 | 263,126.88 | 418,061.3 | 327,005.44 | 504,349.18 |
| Total | 30,787,233.75 | 72,860,678.45 | 12,223,560.85 | 29,737,230.17 | 19,534,611.67 |
Notable findings
Examples from the report
- Revenue collected but not accounted for (44 assemblies)GH¢823,537
- Value books not accounted for (10 assemblies), plus 407 receipt books at 33 assembliesGH¢163,352
- Funds withdrawn and misappropriated at Nzema East Municipal AssemblyGH¢144,194
Notes
- The 2021 report's comparison table swaps this report's payroll (GH¢504,349) and procurement/stores (GH¢245,640) figures for 2019. This page follows the 2019 report.
- Contract irregularities were not reported separately before 2017.