Auditor-General — Year ended 31 December 2019 Verified from PDF
Ministries, Departments & Agencies
Report of the Auditor-General on the Public Accounts of Ghana: Ministries, Departments and Other Agencies (MDAs)
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2019 total irregularities
GH¢3.01bn
GH¢3,008,187,888.15
Change on previous year
-42.1%
From GH¢5.20bn in 2018
Largest type: Tax
88.6%
GH¢2.67bn of the total
5-year trend
Total irregularities, 2015–2019 · Part I, Table 1B (p. 13)
Show data table
| Year | Total |
|---|---|
| 2015 | GH¢505,179,134.55 |
| 2016 | GH¢2,165,542,368.14 |
| 2017 | GH¢892,396,375.19 |
| 2018 | GH¢5,196,043,399.94 |
| 2019 | GH¢3,008,187,888.15 |
By type of irregularity
2019
Show data table
| Type | Amount | Share |
|---|---|---|
| Tax | GH¢2,666,743,134.56 | 88.65% |
| Cash | GH¢276,624,480.4 | 9.20% |
| Rent | GH¢43,467,634.19 | 1.44% |
| Procurement/Stores | GH¢20,604,593 | 0.68% |
| Payroll | GH¢469,953 | 0.02% |
| Debts/Loans | GH¢201,000 | 0.01% |
| Contract | GH¢77,093 | 0.00% |
By ministry
Part I, Table 2 continued (p. 22)
Show data table
| Institution | Total |
|---|---|
| Ministry of Finance (incl. GRA) | GH¢2,854,139,358.56 |
| Ministry of Foreign Affairs | GH¢60,669,019.51 |
| Ministry of Tourism | GH¢26,205,117 |
| Ministry of Fisheries & Aquaculture | GH¢19,089,732.08 |
| Ministry of Health | GH¢18,528,652 |
| Ministry of the Interior | GH¢11,383,622 |
| Ministry of Food & Agriculture | GH¢7,337,038 |
| Ministry of Transport | GH¢3,035,263 |
| Ministry of Youth & Sports | GH¢2,711,426 |
| Ministry of Trade & Industry | GH¢1,703,344 |
| Ministry of Education | GH¢1,141,023 |
| Ministry of Justice & AG's Dept. | GH¢553,276 |
| Ministry of Communication | GH¢479,277 |
| Ministry of Employment & Labour Relations | GH¢465,099 |
| Judicial Service | GH¢396,360 |
| Ministry of Works & Housing | GH¢192,976 |
| Ministry of Gender, Children & Social Protection | GH¢85,688 |
| Other agencies | GH¢71,617 |
Type history
How the mix changed, 2015–2019
Show data table
| Type | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|
| Debts/Loans | 77,857,099.61 | 6,775,974.47 | 2,695,601 | 594,889 | 201,000 |
| Tax | 305,417,021.42 | 42,866,490.7 | 655,599,736.33 | 4,788,284,799 | 2,666,743,134.56 |
| Contract | 51,941,818.68 | 13,006,034.86 | 0 | 5,598,252 | 77,093 |
| Cash | 47,629,013.32 | 2,053,622,215.68 | 190,560,990.86 | 388,925,019.94 | 276,624,480.4 |
| Procurement/Stores | 20,623,604.46 | 35,940,445.43 | 41,668,682 | 6,823,337 | 20,604,593 |
| Payroll | 1,595,071.13 | 4,281,994.51 | 1,776,893 | 1,875,347 | 469,953 |
| Rent | 115,505.93 | 9,049,212.49 | 94,472 | 3,941,756 | 43,467,634.19 |
| Total | 505,179,134.55 | 2,165,542,368.14 | 892,396,375.19 | 5,196,043,399.94 | 3,008,187,888.15 |
Notable findings
Examples from the report
- Tax owed in US dollars (US$141.9m), almost all at the Ghana Revenue AuthorityGH¢806.1m
- Cash irregularities at the Ministry of FinanceGH¢193.3m
- Rent owed to the Ministry of Foreign Affairs in foreign currencyGH¢42.5m
- Cash irregularities at the Ministry of Fisheries & AquacultureGH¢18.8m
- Tax exemptions granted without parliamentary approval (Tema Freezone)GH¢7.1m
Notes
- Foreign-currency amounts converted at the rates implied by Table 1A (about GH¢5.68/US$ and GH¢6.37/€).