Auditor-General — Year ended 31 December 2021 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
2021 total irregularities
GH¢1.08bn
GH¢1,080,931,937
Change on previous year
-47.4%
From GH¢2.05bn in 2020
Largest type: Tax
91.5%
GH¢989m of the total
5-year trend
Total irregularities, 2017–2021 · Part I, Table 1B (p. 5)
Show data table
| Year | Total |
|---|---|
| 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 |
| 2021 | GH¢1,080,931,937 |
By type of irregularity
2021
Show data table
| Type | Amount | Share |
|---|---|---|
| Tax | GH¢989,026,225 | 91.50% |
| Cash | GH¢45,763,607 | 4.23% |
| Debts/Loans | GH¢30,758,576 | 2.85% |
| Rent | GH¢7,710,925 | 0.71% |
| Payroll | GH¢5,601,611 | 0.52% |
| Contract | GH¢1,559,424 | 0.14% |
| Procurement/Stores | GH¢511,569 | 0.05% |
By ministry
Part I, Table 2 and Table 2 continued (pp. 11–12)
Show data table
| Institution | Total |
|---|---|
| Ministry of Finance (incl. GRA) | GH¢999,567,221 |
| Ministry of Justice & AG's Dept. | GH¢33,008,590 |
| Ministry of Food & Agriculture | GH¢13,202,967 |
| Ministry of Health | GH¢11,855,902 |
| Ministry of Works & Housing | GH¢10,269,895 |
| Ministry of Education | GH¢3,725,640 |
| Ministry of Gender, Children & Social Protection | GH¢2,671,301 |
| Ministry of Energy | GH¢2,450,687 |
| Ministry of Roads & Highways | GH¢1,480,417 |
| Ministry of the Interior | GH¢1,223,655 |
| Ministry of Local Government | GH¢811,161 |
| Ministry of Employment & Labour Relations | GH¢293,959 |
| Ministry of Fisheries & Aquaculture | GH¢220,256 |
| Ministry of Defence | GH¢204,278 |
| Ministry of Lands & Natural Resources | GH¢127,398 |
| Ministry of Youth & Sports | GH¢59,221 |
| Other agencies | GH¢52,249 |
| Ministry of Trade & Industry | GH¢39,235 |
| Ministry of Transport | GH¢26,135 |
| Ministry of Chieftaincy & Religious Affairs | GH¢21,213 |
Type history
How the mix changed, 2017–2021
Show data table
| Type | 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|---|
| Debts/Loans | 2,695,601 | 594,889 | 201,000 | 1,108,660,041.95 | 30,758,576 |
| Tax | 655,599,736.33 | 4,788,284,799 | 2,666,743,134.56 | 694,386,436.15 | 989,026,225 |
| Contract | 0 | 5,598,252 | 77,093 | 171,364,190.23 | 1,559,424 |
| Cash | 190,560,990.86 | 388,925,019.94 | 276,624,480.4 | 34,034,697.72 | 45,763,607 |
| Procurement/Stores | 41,668,682 | 6,823,337 | 20,604,593 | 10,667,174.6 | 511,569 |
| Payroll | 1,776,893 | 1,875,347 | 469,953 | 4,487,494.84 | 5,601,611 |
| Rent | 94,472 | 3,941,756 | 43,467,634.19 | 29,576,414.36 | 7,710,925 |
| Total | 892,396,375.19 | 5,196,043,399.94 | 3,008,187,888.15 | 2,053,176,449.85 | 1,080,931,937 |
Notable findings
Examples from the report
- Tax irregularities, almost all at the Ghana Revenue AuthorityGH¢989.0m
- Debts and advances at the Ministry of Justice & Attorney-General's DepartmentGH¢31.2m
- Loans and advances to public sector workers not recovered by the Ministry of FinanceGH¢11.0m
- Rent owed in US dollars to the Ministry of Works & Housing (US$993,600)GH¢5.97m
Notes
- Report total uses the sum of the categories in Table 1B (GH¢1,080,931,937); Table 1A prints GH¢1,080,913,824.
- Foreign-currency items (US$ rent and cash, yen payroll) are converted using the cedi equivalents in Table 1A.
- Ministry totals in Table 2 sum to GH¢379,443 more than the report total.