Auditor-General — Year ended 31 December 2024 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
2024 total irregularities
GH¢2.06bn
GH¢2,055,094,878
Change on previous year
-14.6%
From GH¢2.41bn in 2023
Largest type: Tax
77.0%
GH¢1.58bn of the total
5-year trend
Total irregularities, 2020–2024 · Part I, Table 1B (p. 6)
Show data table
| Year | Total |
|---|---|
| 2020 | GH¢2,053,176,450 |
| 2021 | GH¢1,080,931,937 |
| 2022 | GH¢1,412,021,814 |
| 2023 | GH¢2,407,307,147 |
| 2024 | GH¢2,055,094,878 |
By type of irregularity
2024
Show data table
| Type | Amount | Share |
|---|---|---|
| Tax | GH¢1,582,058,767 | 76.98% |
| Debts/Loans | GH¢188,703,452 | 9.18% |
| Cash | GH¢177,776,509 | 8.65% |
| Payroll | GH¢57,823,696 | 2.81% |
| Contract | GH¢31,180,738 | 1.52% |
| Rent | GH¢12,297,765 | 0.60% |
| Procurement/Stores | GH¢5,253,951 | 0.26% |
By ministry
Part I, Table 2 (p. 11), reported in GH¢ thousands
Show data table
| Institution | Total |
|---|---|
| Ministry of Finance (incl. GRA) | GH¢1,583,156,220 |
| Ministry of Health | GH¢201,518,000 |
| Ministry of Communication | GH¢107,760,000 |
| Other agencies | GH¢85,450,000 |
| Ministry of Roads & Highways | GH¢30,976,000 |
| Ministry of the Interior | GH¢15,916,000 |
| Ministry of Trade & Industry | GH¢11,692,800 |
| Ministry of Food & Agriculture | GH¢6,106,000 |
| Ministry of Foreign Affairs | GH¢4,818,920 |
| Ministry of Education | GH¢2,968,000 |
| Ministry of Sanitation & Water Resources | GH¢1,513,000 |
| Ministry of Employment & Labour Relations | GH¢913,800 |
| Ministry of Justice & AG's Dept. | GH¢662,000 |
| Ministry of Lands & Natural Resources | GH¢430,000 |
| Ministry of Tourism, Arts & Culture | GH¢418,800 |
| Ministry of Local Government | GH¢329,400 |
| Ministry of Energy | GH¢145,000 |
| Ministry of Youth & Sports | GH¢115,000 |
| Ministry of Works & Housing | GH¢79,000 |
| Ministry of Gender, Children & Social Protection | GH¢69,000 |
| Ministry of Environment, Science, Tech. & Innovation | GH¢32,000 |
| Ministry of Defence | GH¢15,000 |
| Ministry of Transport | GH¢11,000 |
Type history
How the mix changed, 2020–2024
Show data table
| Type | 2020 | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|---|
| Debts/Loans | 1,108,660,042 | 30,758,576 | 89,744,545 | 22,485,851 | 188,703,452 |
| Tax | 694,386,436 | 989,026,225 | 1,247,530,110 | 2,157,597,663 | 1,582,058,767 |
| Contract | 171,364,190 | 1,559,424 | 556,333 | 120,481,380 | 31,180,738 |
| Cash | 34,034,698 | 45,763,607 | 57,471,599 | 88,413,180 | 177,776,509 |
| Procurement/Stores | 10,667,175 | 511,569 | 321,950 | 2,059,102 | 5,253,951 |
| Payroll | 4,487,495 | 5,601,611 | 14,254,754 | 14,455,712 | 57,823,696 |
| Rent | 29,576,414 | 7,710,925 | 2,142,523 | 1,814,259 | 12,297,765 |
| Total | 2,053,176,450 | 1,080,931,937 | 1,412,021,814 | 2,407,307,147 | 2,055,094,878 |
Notable findings
Examples from the report
- VAT and related levies owed by 8,010 VAT-registered taxpayersGH¢403.4m
- Income tax owed by 8,077 taxpayersGH¢287.3m
- 22 transactions with no payment vouchers or supporting documentsGH¢39.6m
- Taxes owed to GRA by nine state institutionsGH¢47.4m
- Payroll not accounted for at Komfo Anokye (101 staff) and Tamale (126 staff) teaching hospitalsGH¢28.8m
Notes
- Foreign-currency amounts converted at Bank of Ghana rates on 31 Dec 2024: US$1 = GH¢14.70, €1 = GH¢15.21.
- This report restates 2023 as GH¢2,407,307,147 (tax GH¢2.158bn, debts GH¢22.5m), slightly different from the GH¢2,400,874,200 in the 2023 report itself. Trend charts use the restated figures; the 2023 report page keeps the original.
- Ministry figures come from a table in GH¢ thousands, so they are rounded to the nearest GH¢10.