Auditor-General — Year ended 31 December 2022 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
2022 total irregularities
GH¢20.0m
GH¢19,985,108.17
Change on previous year
+48.1%
From GH¢13.5m in 2021
Largest type: Cash
62.8%
GH¢12.6m of the total
Institutions audited
261
3-year trend
Total irregularities, 2020–2022 · Part II, para. 12 (p. 3)
Show data table
| Year | Total |
|---|---|
| 2020 | GH¢12,876,561.02 |
| 2021 | GH¢13,493,590.33 |
| 2022 | GH¢19,985,108.17 |
By type of irregularity
2022
Show data table
| Type | Amount | Share |
|---|---|---|
| Cash | GH¢12,558,305.32 | 62.84% |
| Payroll | GH¢6,950,672.5 | 34.78% |
| Tax | GH¢295,498.43 | 1.48% |
| Procurement/Stores | GH¢180,631.92 | 0.90% |
By region
Appendix — National summary of irregularities
Show data table
| Region | Total |
|---|---|
| Greater Accra | GH¢9,049,638.54 |
| Western | GH¢3,329,703.23 |
| Ashanti | GH¢2,021,623.22 |
| Eastern | GH¢1,319,781.66 |
| Central | GH¢1,149,146.73 |
| Western North | GH¢546,723.24 |
| Bono | GH¢531,414.39 |
| Volta | GH¢502,807.37 |
| Ahafo | GH¢409,289.21 |
| Upper East | GH¢323,125.82 |
| Bono East | GH¢320,144.31 |
| Oti | GH¢146,289.2 |
| Northern | GH¢131,851.45 |
| Savannah | GH¢89,603.68 |
| Upper West | GH¢58,024.6 |
| North East | GH¢55,941.52 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2020–2022
Show data table
| Type | 2020 | 2021 | 2022 |
|---|---|---|---|
| Tax | 345,594.3 | 132,810.15 | 295,498.43 |
| Contract | 483,470.78 | 2,713,657.35 | 0 |
| Cash | 11,272,151.16 | 9,313,612.62 | 12,558,305.32 |
| Procurement/Stores | 259,842.9 | 555,883.1 | 180,631.92 |
| Payroll | 515,501.88 | 777,627.11 | 6,950,672.5 |
| Total | 12,876,561.02 | 13,493,590.33 | 19,985,108.17 |
Notable findings
Examples from the report
- Revenue not collected (rent, property rates, business permits) by 86 assembliesGH¢6.28m
- Penalties incurred by Accra Metro for not remitting GH¢1.9m of staff pension contributions (2017–2022)GH¢3.30m
- Payments not accounted for (46 assemblies)GH¢2.12m
- 129 revenue collectors paid GH¢2.40m in salaries collected only GH¢1.32mGH¢1.49m shortfall
- Revenue collected but not accounted for (44 assemblies)GH¢821,245
Notes
- Assemblies collected GH¢549.8m in IGF in 2022, 22.6% of their GH¢2.43bn total income.
- The report's detailed cash table sums to GH¢11.07m, while its summary table gives cash irregularities of GH¢12.56m; the summary figure, which reconciles to the regional appendix total, is used here.
- Tax includes other statutory deductions (e.g. pension contributions).