Auditor-General — Financial year ended 31 December 2024 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
2024 total irregularities
GH¢23.4m
GH¢23,444,814.16
Change on previous year
+213.3%
From GH¢7.5m in 2023
Largest type: Cash
89.9%
GH¢21.1m of the total
Institutions audited
832
3-year trend
Total irregularities, 2022–2024 · Part II, Summary of Irregularities
Show data table
| Year | Total |
|---|---|
| 2022 | GH¢7,636,498.27 |
| 2023 | GH¢7,484,080.52 |
| 2024 | GH¢23,444,814.16 |
By type of irregularity
2024
Show data table
| Type | Amount | Share |
|---|---|---|
| Cash | GH¢21,075,112.88 | 89.89% |
| Payroll | GH¢1,671,976.4 | 7.13% |
| Procurement/Stores | GH¢662,129.1 | 2.82% |
| Tax | GH¢35,595.78 | 0.15% |
By region
Appendix D — National summary of irregularities (p. 281)
Show data table
| Region | Total |
|---|---|
| Ahafo | GH¢4,753,604.58 |
| Bono East | GH¢3,888,385.18 |
| Northern | GH¢2,699,204.93 |
| Ashanti | GH¢2,068,717.43 |
| Oti | GH¢1,740,000 |
| Upper West | GH¢1,551,255.03 |
| Eastern | GH¢1,245,195.73 |
| Central | GH¢1,100,519.6 |
| Greater Accra | GH¢994,336.27 |
| Upper East | GH¢974,818.66 |
| Western | GH¢899,836.33 |
| Volta | GH¢477,425.73 |
| Bono | GH¢405,593.82 |
| Savannah | GH¢365,008.98 |
| Western North | GH¢280,911.89 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2022–2024
Show data table
| Type | 2022 | 2023 | 2024 |
|---|---|---|---|
| Tax | 346,932.19 | 417,969.66 | 35,595.78 |
| Cash | 2,626,340.2 | 3,618,413.64 | 21,075,112.88 |
| Procurement/Stores | 2,552,696.15 | 1,718,784.03 | 662,129.1 |
| Payroll | 2,110,529.73 | 1,728,913.19 | 1,671,976.4 |
| Total | 7,636,498.27 | 7,484,080.52 | 23,444,814.16 |
Notable findings
Examples from the report
- Unpaid utility bills at 58 schoolsGH¢13.0m
- Funds misapplied at 8 schoolsGH¢4.55m
- Contract with Telecel (Vodafone) not enforced (Oti Region)GH¢1.74m
- Compensation owed to Prempeh College, delayedGH¢1.05m
- Unearned salaries paid (38 schools)GH¢907,299
Notes
- Irregularities tripled (up 213%) on 2023. From 2024 the 'cash' category also covers receivables and payables, including GH¢13.0m of unpaid utility bills, so it is not directly comparable with earlier years.
- 832 institutions audited; 825 submitted financial statements.
- North East Region has no column in the report's regional summary.
- The 2022 figure includes colleges of education, which were audited in the same report that year.