Auditor-General — Financial year ended 31 December 2024 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

2024 total irregularities
GH¢18.9m
GH¢18,884,198.22
Change on previous year
-15.0%
From GH¢22.2m in 2023
Largest type: Cash
81.1%
GH¢15.3m of the total
Institutions audited
261

3-year trend

Total irregularities, 2022–2024 · Part II, para. 13 (p. 7)
Show data table
YearTotal
2022GH¢19,985,108.17
2023GH¢22,211,707.62
2024GH¢18,884,198.22

By type of irregularity

2024
Show data table
TypeAmountShare
CashGH¢15,309,012.0781.07%
PayrollGH¢1,500,829.687.95%
ContractGH¢1,213,513.926.43%
Procurement/StoresGH¢431,364.842.28%
TaxGH¢429,477.712.27%

By region

Appendix E — National summary of irregularities (pp. 182–183)
Show data table
RegionTotal
CentralGH¢3,384,626.33
AshantiGH¢2,311,540.54
EasternGH¢2,064,666.29
VoltaGH¢1,926,645.43
BonoGH¢1,560,757.24
Bono EastGH¢1,471,253.38
AhafoGH¢1,461,183.41
Western NorthGH¢1,295,212.54
WesternGH¢1,174,664.4
Greater AccraGH¢887,724.18
Upper EastGH¢374,849.08
NorthernGH¢326,830.28
Upper WestGH¢248,336.83
SavannahGH¢239,397.13
North EastGH¢114,759.16
OtiGH¢41,752
Each region's total is summed across all audited institutions in that region.

Type history

How the mix changed, 2022–2024
Show data table
Type202220232024
Tax295,498.4370,077.71429,477.71
Contract02,350,192.721,213,513.92
Cash12,558,305.3218,743,339.9715,309,012.07
Procurement/Stores180,631.92263,029.4431,364.84
Payroll6,950,672.5785,067.821,500,829.68
Total19,985,108.1722,211,707.6218,884,198.22

Notable findings

Examples from the report
  • 245 revenue collectors at 55 assemblies were paid GH¢11.74m in salaries but collected only GH¢4.78mGH¢6.96m shortfall
  • Revenue (property rates, business permits) not collected by 27 assembliesGH¢5.09m
  • Rent not recovered (16 assemblies)GH¢1.25m
  • Unearned salaries paid (22 assemblies)GH¢980,319
  • Revenue collected but not accounted for (21 assemblies)GH¢922,118

Notes

  • Assemblies collected GH¢831.1m in IGF in 2024 (up 35.7%), 16.6% of their GH¢5.02bn total income.
  • The regional appendix's text layer is overlaid by a cover letter in the PDF; regional figures were read from the rendered pages 182–183.