Auditor-General — Financial year ended 31 December 2022 Verified from PDF
Colleges of Education & Pre-University Institutions
Report of the Auditor-General on the Public Accounts of Ghana: Colleges of Education and Pre-University Educational Institutions
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2022 total irregularities
GH¢7.6m
GH¢7,636,498.27
Change on previous year
-58.6%
From GH¢18.5m in 2021
Largest type: Cash
34.4%
GH¢2.6m of the total
Institutions audited
877
3-year trend
Total irregularities, 2020–2022 · Part II, Summary of Irregularities (p. 5)
Show data table
| Year | Total |
|---|---|
| 2020 | GH¢41,778,465.97 |
| 2021 | GH¢18,457,644.29 |
| 2022 | GH¢7,636,498.27 |
By type of irregularity
2022
Show data table
| Type | Amount | Share |
|---|---|---|
| Cash | GH¢2,626,340.2 | 34.39% |
| Procurement/Stores | GH¢2,552,696.15 | 33.43% |
| Payroll | GH¢2,110,529.73 | 27.64% |
| Tax | GH¢346,932.19 | 4.54% |
By region
Appendix D — National summary of irregularities
Show data table
| Region | Total |
|---|---|
| Western | GH¢1,500,325.29 |
| Central | GH¢1,470,133.72 |
| Upper East | GH¢723,036.87 |
| Ashanti | GH¢630,626.25 |
| Volta | GH¢557,003.76 |
| Upper West | GH¢529,111.5 |
| Greater Accra | GH¢461,809.33 |
| Eastern | GH¢446,150.29 |
| Western North | GH¢394,216.06 |
| Bono | GH¢292,696.92 |
| Northern | GH¢270,320.24 |
| Oti | GH¢148,952.98 |
| Ahafo | GH¢142,578.06 |
| Bono East | GH¢80,400.85 |
| Savannah | GH¢6,352.99 |
| North East | GH¢0 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2020–2022
Show data table
| Type | 2020 | 2021 | 2022 |
|---|---|---|---|
| Tax | 376,495.25 | 274,731.62 | 346,932.19 |
| Contract | 14,114,076.52 | 14,019,349.53 | 0 |
| Cash | 13,352,792.21 | 2,287,403.83 | 2,626,340.2 |
| Procurement/Stores | 13,246,146.53 | 1,144,473.26 | 2,552,696.15 |
| Payroll | 688,955.46 | 731,686.05 | 2,110,529.73 |
| Total | 41,778,465.97 | 18,457,644.29 | 7,636,498.27 |
Notable findings
Examples from the report
- Debts owed to schools by past students (not an irregularity), blamed on a GES directive not to expel for unpaid feesGH¢228.3m
- Textbooks and teaching materials not returned by past students (55 institutions)GH¢1.02m
- Revenue not accounted for at one institutionGH¢822,822
- Outstanding rent and utilities (44 institutions)GH¢655,657
- Clothing, textbooks and other items paid for but not supplied (3 institutions)GH¢621,870
Notes
- In 2022 colleges of education were audited in the same report as pre-university institutions; from 2023 they moved to the technical universities report. 877 institutions audited; 821 submitted financial statements.
- The regional appendix (Appendix D) totals GH¢7,653,715.11, GH¢17,216.84 more than the report's summary total: payroll is GH¢4,773 higher and tax GH¢12,444 higher. Regional bars use the appendix; all other figures use the summary.
- Procurement and stores are reported as one category.