Auditor-General — Financial year ended 31 December 2019 Verified from PDF
Pre-University Educational Institutions
Report of the Auditor-General on the Public Accounts of Ghana: Pre-University Educational Institutions
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2019 total irregularities
GH¢23.5m
GH¢23,492,458.34
Change on previous year
+84.3%
From GH¢12.7m in 2018
Largest type: Procurement/Stores
57.7%
GH¢13.5m of the total
3-year trend
Total irregularities, 2017–2019 · Part I, Trend of Financial Irregularities (p. 4)
Show data table
| Year | Total |
|---|---|
| 2017 | GH¢28,701,965.43 |
| 2018 | GH¢12,748,242.11 |
| 2019 | GH¢23,492,458.34 |
By type of irregularity
2019
Show data table
| Type | Amount | Share |
|---|---|---|
| Procurement/Stores | GH¢13,547,650.41 | 57.67% |
| Cash | GH¢6,713,698.31 | 28.58% |
| Contract | GH¢1,523,213.32 | 6.48% |
| Tax | GH¢961,808.7 | 4.09% |
| Payroll | GH¢746,087.6 | 3.18% |
By region
Appendix A — National summary of irregularities (p. 209)
Show data table
| Region | Total |
|---|---|
| Upper East | GH¢6,698,891.72 |
| Central | GH¢5,071,408.4 |
| Greater Accra | GH¢2,527,305.14 |
| Upper West | GH¢2,068,528.05 |
| Eastern | GH¢1,877,592.94 |
| Ashanti | GH¢998,889.76 |
| Western | GH¢907,924.36 |
| Northern | GH¢857,072.46 |
| Volta | GH¢643,529.93 |
| Western North | GH¢551,769.22 |
| Ahafo | GH¢427,106.04 |
| Bono East | GH¢394,754.66 |
| Oti | GH¢237,263.45 |
| North East | GH¢148,926.52 |
| Bono | GH¢78,343.89 |
| Savannah | GH¢3,151.8 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2017–2019
Show data table
| Type | 2017 | 2018 | 2019 |
|---|---|---|---|
| Tax | 659,859.47 | 313,417.02 | 961,808.7 |
| Contract | 13,937,825.04 | 1,202,517.08 | 1,523,213.32 |
| Cash | 4,805,823.43 | 4,468,206.51 | 6,713,698.31 |
| Procurement/Stores | 8,744,835.78 | 6,365,154.04 | 13,547,650.41 |
| Payroll | 553,621.71 | 398,947.46 | 746,087.6 |
| Total | 28,701,965.43 | 12,748,242.11 | 23,492,458.34 |
Notable findings
Examples from the report
- Procurement and stores irregularities in Upper East RegionGH¢5.20m
- Cash irregularities in Central RegionGH¢2.92m
- Contract irregularities in Upper East RegionGH¢1.38m
Notes
- The trend table has no total row; yearly totals are the sum of its categories.
- This report's regional table orders the columns differently (Bono East before Bono, Western North before Western); figures are mapped to the correct regions.