Auditor-General — Financial year ended 31 December 2023 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
2023 total irregularities
GH¢22.2m
GH¢22,211,707.62
Change on previous year
+11.1%
From GH¢20.0m in 2022
Largest type: Cash
84.4%
GH¢18.7m of the total
Institutions audited
261
3-year trend
Total irregularities, 2021–2023 · Part II, Summary of Irregularities (p. 7)
Show data table
| Year | Total |
|---|---|
| 2021 | GH¢13,493,590.33 |
| 2022 | GH¢19,985,108.17 |
| 2023 | GH¢22,211,707.62 |
By type of irregularity
2023
Show data table
| Type | Amount | Share |
|---|---|---|
| Cash | GH¢18,743,339.97 | 84.38% |
| Contract | GH¢2,350,192.72 | 10.58% |
| Payroll | GH¢785,067.82 | 3.53% |
| Procurement/Stores | GH¢263,029.4 | 1.18% |
| Tax | GH¢70,077.71 | 0.32% |
By region
Appendix D — National summary of irregularities
Show data table
| Region | Total |
|---|---|
| Greater Accra | GH¢12,396,518.11 |
| Central | GH¢3,277,934.62 |
| Ahafo | GH¢2,180,745.11 |
| Ashanti | GH¢929,546.63 |
| Western | GH¢918,194.8 |
| Volta | GH¢499,960.91 |
| Western North | GH¢480,726.7 |
| Eastern | GH¢290,815.62 |
| Bono East | GH¢289,372.6 |
| Upper East | GH¢260,880.49 |
| Bono | GH¢213,060.13 |
| Northern | GH¢194,277.02 |
| Savannah | GH¢116,228.33 |
| Oti | GH¢111,046 |
| North East | GH¢29,483.12 |
| Upper West | GH¢22,917.43 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2021–2023
Show data table
| Type | 2021 | 2022 | 2023 |
|---|---|---|---|
| Tax | 132,810.15 | 295,498.43 | 70,077.71 |
| Contract | 2,713,657.35 | 0 | 2,350,192.72 |
| Cash | 9,313,612.62 | 12,558,305.32 | 18,743,339.97 |
| Procurement/Stores | 555,883.1 | 180,631.92 | 263,029.4 |
| Payroll | 777,627.11 | 6,950,672.5 | 785,067.82 |
| Total | 13,493,590.33 | 19,985,108.17 | 22,211,707.62 |
Notable findings
Examples from the report
- Revenue (property rates, business permits) not collected by 31 assembliesGH¢13.9m
- 74 revenue collectors paid GH¢2.38m in salaries collected only GH¢1.04mGH¢1.34m shortfall
- Rent owed by 1,663 tenants of assembly propertiesGH¢971,174
- Completed project not put to useGH¢1.35m
- Revenue collected but not accounted for by 105 collectors at 27 assembliesGH¢465,715
Notes
- Covers assemblies' own revenue (IGF: rates, rents, fees, fines, licences) and general accounts. The District Assemblies Common Fund is a separate report.
- Assemblies collected GH¢612.3m in IGF in 2023, 18.6% of their GH¢3.30bn total income.
- The report's text gives a 2023 total of GH¢22,340,694.50, but its own summary table and Appendix D add up to GH¢22,211,707.62. The table figure is used here.
- Upper West's figures show as #REF! (a spreadsheet error) in Appendix D. Its total of GH¢22,917.43 is derived as the national total minus the other 15 regions, and matches its category rows.