Auditor-General — Financial year ended 31 December 2021 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
2021 total irregularities
GH¢18.5m
GH¢18,457,644.29
Change on previous year
-55.8%
From GH¢41.8m in 2020
Largest type: Contract
76.0%
GH¢14.0m of the total
Institutions audited
806
3-year trend
Total irregularities, 2019–2021 · Part II, Summary of Irregularities (p. 7)
Show data table
| Year | Total |
|---|---|
| 2019 | GH¢23,492,458.34 |
| 2020 | GH¢41,778,465.97 |
| 2021 | GH¢18,457,644.29 |
By type of irregularity
2021
Show data table
| Type | Amount | Share |
|---|---|---|
| Contract | GH¢14,019,349.53 | 75.95% |
| Cash | GH¢2,287,403.83 | 12.39% |
| Procurement/Stores | GH¢1,144,473.26 | 6.20% |
| Payroll | GH¢731,686.05 | 3.96% |
| Tax | GH¢274,731.62 | 1.49% |
By region
Appendix D — National summary of irregularities (p. 172)
Show data table
| Region | Total |
|---|---|
| Upper West | GH¢14,038,987.64 |
| Central | GH¢989,986.77 |
| Greater Accra | GH¢773,365.34 |
| Ahafo | GH¢525,552.67 |
| Eastern | GH¢496,051.72 |
| Volta | GH¢413,251.81 |
| Ashanti | GH¢399,447.55 |
| Western North | GH¢235,423.37 |
| Bono | GH¢154,147 |
| Western | GH¢144,646.86 |
| Upper East | GH¢95,246.7 |
| Oti | GH¢78,267.58 |
| Northern | GH¢44,337.04 |
| Bono East | GH¢39,186.95 |
| North East | GH¢15,549.26 |
| Savannah | GH¢14,196.03 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2019–2021
Show data table
| Type | 2019 | 2020 | 2021 |
|---|---|---|---|
| Tax | 961,808.7 | 376,495.25 | 274,731.62 |
| Contract | 1,523,213.32 | 14,114,076.52 | 14,019,349.53 |
| Cash | 6,713,698.31 | 13,352,792.21 | 2,287,403.83 |
| Procurement/Stores | 13,547,650.41 | 13,246,146.53 | 1,144,473.26 |
| Payroll | 746,087.6 | 688,955.46 | 731,686.05 |
| Total | 23,492,458.34 | 41,778,465.97 | 18,457,644.29 |
Notable findings
Examples from the report
- Abandoned school projects (5 institutions, all in Upper West)GH¢9.85m
- Completed projects and assets not put to useGH¢2.23m
- Delayed projectsGH¢1.94m
- Textbooks and teaching materials not returned by past students (39 institutions)GH¢1.01m
- Unearned salaries paid (50 institutions)GH¢662,046
Notes
- 806 institutions audited; 752 submitted financial statements.
- Upper West's GH¢14.0m is almost all contract irregularities (GH¢13.5m).
- The appendix pages of this report are scanned images; regional figures were read from the rendered page.