Auditor-General — Year ended 31 December 2023 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
2023 total irregularities
GH¢2.40bn
GH¢2,400,874,200
Change on previous year
+70.0%
From GH¢1.41bn in 2022
Largest type: Tax
89.9%
GH¢2.16bn of the total
5-year trend
Total irregularities, 2019–2023 · Part I, Table 1B
Show data table
| Year | Total |
|---|---|
| 2019 | GH¢3,008,187,888 |
| 2020 | GH¢2,053,176,450 |
| 2021 | GH¢1,080,931,937 |
| 2022 | GH¢1,412,021,814 |
| 2023 | GH¢2,400,874,200 |
By type of irregularity
2023
Show data table
| Type | Amount | Share |
|---|---|---|
| Tax | GH¢2,157,871,788 | 89.88% |
| Contract | GH¢120,481,380 | 5.02% |
| Cash | GH¢88,413,180 | 3.68% |
| Debts/Loans | GH¢15,778,779 | 0.66% |
| Payroll | GH¢14,455,712 | 0.60% |
| Procurement/Stores | GH¢2,059,102 | 0.09% |
| Rent | GH¢1,814,259 | 0.08% |
By ministry
Part I, Table 2 (pp. 22–23)
Show data table
| Institution | Total |
|---|---|
| Ministry of Finance (incl. GRA) | GH¢2,157,498,440.13 |
| Ministry of Roads & Highways | GH¢120,518,578 |
| Ministry of Food & Agriculture | GH¢65,614,509 |
| Ministry of Health | GH¢35,906,607 |
| Ministry of Education | GH¢17,110,833 |
| Ministry of the Interior | GH¢1,194,263 |
| Ministry of Local Government & Rural Development | GH¢655,283 |
| Ministry of Works & Housing | GH¢647,815 |
| Ministry of Gender, Children & Social Protection | GH¢630,096 |
| Ministry of Sanitation & Water Resources | GH¢461,002 |
| Other agencies | GH¢198,066.61 |
| Ministry of Justice & AG's Department | GH¢156,507 |
| Ministry of Fisheries & Aquaculture | GH¢131,723 |
| Ministry of Environment, Science, Tech. & Innovation | GH¢107,959 |
| Ministry of Employment & Labour Relations | GH¢42,518 |
Type history
How the mix changed, 2019–2023
Show data table
| Type | 2019 | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|---|
| Debts/Loans | 201,000 | 1,108,660,042 | 30,758,576 | 89,744,545 | 15,778,779 |
| Tax | 2,666,743,135 | 694,386,436 | 989,026,225 | 1,247,530,110 | 2,157,871,788 |
| Contract | 77,093 | 171,364,190 | 1,559,424 | 556,333 | 120,481,380 |
| Cash | 276,624,480 | 34,034,698 | 45,763,607 | 57,471,599 | 88,413,180 |
| Procurement/Stores | 20,604,593 | 10,667,175 | 511,569 | 321,950 | 2,059,102 |
| Payroll | 469,953 | 4,487,495 | 5,601,611 | 14,254,754 | 14,455,712 |
| Rent | 43,467,634 | 29,576,414 | 7,710,925 | 2,142,523 | 1,814,259 |
| Total | 3,008,187,888 | 2,053,176,450 | 1,080,931,937 | 1,412,021,814 | 2,400,874,200 |
Notable findings
Examples from the report
- Unpaid tax from 9,308 companies and businesses across 21 revenue officesGH¢247.6m + US$1.64m
- Tax owed by four oil marketing companies (10.3m litres lifted)GH¢17.9m
- Nine cash transactions without payment vouchers or documentsGH¢64.5m
- Contractor payments with no evidence of work (66 certificates, 29 contractors)GH¢6.2m
- Medical supplies issued to a driver and never deliveredGH¢1.34m
- Salaries paid to 16 people who were never employees of a clinicGH¢837,931
Notes
- Tax includes US$4,051,389 and €25,817, converted at Bank of Ghana rates (10.034, 10.618).
- The report's own 'Total (GH¢)' column overstates Finance by GH¢6,707,072 against its category columns; the grand-total column, which reconciles to GH¢2,400,874,200, is used here.
- Ministry of Finance includes the Ghana Revenue Authority's unpaid tax.