Auditor-General — Year ended 31 December 2020 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
2020 total irregularities
GH¢2.05bn
GH¢2,053,176,449.85
Change on previous year
-31.7%
From GH¢3.01bn in 2019
Largest type: Debts/Loans
54.0%
GH¢1.11bn of the total
5-year trend
Total irregularities, 2016–2020 · Part I, Table 1B (p. 7)
Show data table
| Year | Total |
|---|---|
| 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 |
| 2020 | GH¢2,053,176,449.85 |
By type of irregularity
2020
Show data table
| Type | Amount | Share |
|---|---|---|
| Debts/Loans | GH¢1,108,660,041.95 | 54.00% |
| Tax | GH¢694,386,436.15 | 33.82% |
| Contract | GH¢171,364,190.23 | 8.35% |
| Cash | GH¢34,034,697.72 | 1.66% |
| Rent | GH¢29,576,414.36 | 1.44% |
| Procurement/Stores | GH¢10,667,174.6 | 0.52% |
| Payroll | GH¢4,487,494.84 | 0.22% |
By ministry
Part I, Table 2 continued (p. 14)
Show data table
| Institution | Total |
|---|---|
| Ministry of Health | GH¢1,087,551,870.75 |
| Ministry of Finance (incl. GRA) | GH¢692,649,065.98 |
| Ministry of Roads & Highways | GH¢162,791,998.85 |
| Ministry of Foreign Affairs | GH¢41,606,871.06 |
| Ministry of Education | GH¢21,903,228.16 |
| Ministry of Communication | GH¢19,351,227.41 |
| Special Development Initiatives | GH¢12,016,115.75 |
| Ministry of the Interior | GH¢3,614,840.31 |
| Ministry of Fisheries & Aquaculture | GH¢2,417,016.82 |
| Ministry of Food & Agriculture | GH¢1,728,443.42 |
| Ministry of Employment & Labour Relations | GH¢1,552,519.37 |
| Ministry of Justice & AG's Dept. | GH¢1,501,388 |
| Ministry of Lands & Natural Resources | GH¢598,849.22 |
| Ministry of Tourism | GH¢419,330.2 |
| Ministry of Works & Housing | GH¢321,893.67 |
| Ministry of Local Government | GH¢280,503.35 |
| Ministry of Defence | GH¢213,827.85 |
| Ministry of Gender, Children & Social Protection | GH¢202,496.51 |
| Ministry of Trade & Industry | GH¢111,109.67 |
| Other agencies | GH¢68,762.81 |
| Ministry of Youth & Sports | GH¢46,393 |
| Ministry of Information | GH¢20,032.85 |
| Ministry of Transport | GH¢5,250 |
Type history
How the mix changed, 2016–2020
Show data table
| Type | 2016 | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|---|
| Debts/Loans | 6,775,974.47 | 2,695,601 | 594,889 | 201,000 | 1,108,660,041.95 |
| Tax | 42,866,490.7 | 655,599,736.33 | 4,788,284,799 | 2,666,743,134.56 | 694,386,436.15 |
| Contract | 13,006,034.86 | 0 | 5,598,252 | 77,093 | 171,364,190.23 |
| Cash | 2,053,622,215.68 | 190,560,990.86 | 388,925,019.94 | 276,624,480.4 | 34,034,697.72 |
| Procurement/Stores | 35,940,445.43 | 41,668,682 | 6,823,337 | 20,604,593 | 10,667,174.6 |
| Payroll | 4,281,994.51 | 1,776,893 | 1,875,347 | 469,953 | 4,487,494.84 |
| Rent | 9,049,212.49 | 94,472 | 3,941,756 | 43,467,634.19 | 29,576,414.36 |
| Total | 2,165,542,368.14 | 892,396,375.19 | 5,196,043,399.94 | 3,008,187,888.15 | 2,053,176,449.85 |
Notable findings
Examples from the report
- Owed by 49 Budget Management Centres to various suppliersGH¢1.04bn
- Contract irregularities at the Ministry of Roads & HighwaysGH¢162.8m
- Rent owed to the Ministry of Foreign Affairs in foreign currencyGH¢28.9m
- Avoidable pension penalty paid by the Controller & Accountant-General's DepartmentGH¢654,716
Notes
- Ministry totals include US$ and € amounts converted at the rates implied by Table 1A (about GH¢5.63/US$ and GH¢7.06/€). After conversion they sum to GH¢2.2m less than the report total.
- The Ministry of Health's GH¢1.09bn is mostly debts and loans: GH¢1.04bn owed by 49 Budget Management Centres to suppliers.