Auditor-General — Financial year ended 31 December 2023 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
2023 total irregularities
GH¢7.5m
GH¢7,484,080.52
Change on previous year
-2.0%
From GH¢7.6m in 2022
Largest type: Cash
48.3%
GH¢3.6m of the total
Institutions audited
855
3-year trend
Total irregularities, 2021–2023 · Part II, Summary of Irregularities (p. 8)
Show data table
| Year | Total |
|---|---|
| 2021 | GH¢18,457,644.29 |
| 2022 | GH¢7,636,498.27 |
| 2023 | GH¢7,484,080.52 |
By type of irregularity
2023
Show data table
| Type | Amount | Share |
|---|---|---|
| Cash | GH¢3,618,413.64 | 48.35% |
| Payroll | GH¢1,728,913.19 | 23.10% |
| Procurement/Stores | GH¢1,718,784.03 | 22.97% |
| Tax | GH¢417,969.66 | 5.58% |
By region
Appendix D — National summary of irregularities
Show data table
| Region | Total |
|---|---|
| Western | GH¢1,764,001.91 |
| Oti | GH¢1,333,890 |
| Ashanti | GH¢1,074,843.25 |
| Central | GH¢969,403.95 |
| Ahafo | GH¢545,317.22 |
| Volta | GH¢522,163.03 |
| Eastern | GH¢340,840.61 |
| Upper East | GH¢277,987.85 |
| Greater Accra | GH¢228,884.94 |
| Upper West | GH¢141,130.29 |
| Savannah | GH¢123,365.62 |
| Northern | GH¢91,869.85 |
| Western North | GH¢53,835 |
| North East | GH¢12,697 |
| Bono | GH¢3,850 |
| Bono East | GH¢0 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2021–2023
Show data table
| Type | 2021 | 2022 | 2023 |
|---|---|---|---|
| Tax | 274,731.62 | 346,932.19 | 417,969.66 |
| Contract | 14,019,349.53 | 0 | 0 |
| Cash | 2,287,403.83 | 2,626,340.2 | 3,618,413.64 |
| Procurement/Stores | 1,144,473.26 | 2,552,696.15 | 1,718,784.03 |
| Payroll | 731,686.05 | 2,110,529.73 | 1,728,913.19 |
| Total | 18,457,644.29 | 7,636,498.27 | 7,484,080.52 |
Notable findings
Examples from the report
- Unreturned Free SHS textbooks and calculators (62 schools)GH¢1.41m
- Rent not collected from a telecoms company at Likpe SHS (US$108,000)GH¢1.26m
- Unearned salaries paid (46 schools)GH¢890,856
- Debts owed to schools by past students, staff and others (not an irregularity)GH¢91.9m
Notes
- 855 institutions audited; 818 submitted financial statements. Transactional audits were done on the 37 that did not.
- Procurement and stores are reported as one category in this report.