Auditor-General — Period ended 31 December 2019 Verified from PDF

Public Boards, Corporations & SOEs

Report of the Auditor-General on the Public Accounts of Ghana: Public Boards, Corporations and other Statutory Institutions
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service

The headline number

2019 total irregularities
GH¢5.47bn
GH¢5,468,398,431
Change on previous year
+81.8%
From GH¢3.01bn in 2018
Largest type: Debts/Loans
88.9%
GH¢4.86bn of the total

5-year trend

Total irregularities, 2015–2019 · Part I, Table 2 (p. 3)
Show data table
YearTotal
2015GH¢3,311,963,314
2016GH¢718,085,208
2017GH¢12,002,880,339
2018GH¢3,007,258,924
2019GH¢5,468,398,431

By type of irregularity

2019
Show data table
TypeAmountShare
Debts/LoansGH¢4,859,727,98488.87%
CashGH¢215,025,7823.93%
TaxGH¢199,651,8683.65%
ContractGH¢87,652,4331.60%
PayrollGH¢66,248,9461.21%
Procurement/StoresGH¢40,091,4180.73%

By sector ministry

Part I, Table 3 (p. 6), converted to cedis at the report's rates
Show data table
InstitutionTotal
Ministry of Employment & Labour RelationsGH¢4,570,175,080
Ministry of EnergyGH¢473,570,814
Ministry of EducationGH¢179,849,227.3
Ministry of Trade & IndustryGH¢111,704,863.78
Ministry of Works & HousingGH¢60,751,544
Ministry of Food & AgricultureGH¢22,698,805
Ministry of FinanceGH¢12,479,187
Ministry of TransportGH¢11,997,542
Ministry of CommunicationGH¢8,119,890.08
Ministry of Youth & SportsGH¢6,323,623.67
Ministry of Lands & Natural ResourcesGH¢5,840,251
Ministry of Sanitation & Water ResourcesGH¢2,027,499
Ministry of InformationGH¢1,378,389.12
Extra-Ministerial AgenciesGH¢200,170
Ministry of Tourism, Culture & Creative ArtsGH¢147,519
Ministry of the InteriorGH¢138,983.18
Ministry of HealthGH¢64,425

Type history

How the mix changed, 2015–2019
Show data table
Type20152016201720182019
Debts/Loans2,705,086,348302,233,65411,813,109,1161,801,416,8154,859,727,984
Tax377,410,66924,291,4486,394,1134,371,199199,651,868
Contract5,186,2455,782,63416,250,68694,737,40587,652,433
Cash222,227,944246,015,992149,208,1821,087,713,932215,025,782
Procurement/Stores627,167139,336,75215,377,81015,856,10040,091,418
Payroll1,424,941494,7282,540,4323,163,47366,248,946
Total3,311,963,314718,085,20812,002,880,3393,007,258,9245,468,398,431

Notable findings

Examples from the report
  • Debts and loans under the Ministry of Employment & Labour RelationsGH¢4.48bn
  • Tax irregularities under the Ministry of EnergyGH¢193.8m
  • Contract irregularities under the Ministry of EducationGH¢86.8m
  • Cash irregularities under the Ministry of Employment & Labour RelationsGH¢89.0m

Notes

  • Includes US$4.87m at GH¢5.68, €299,202 at GH¢6.37 and £1,564 at GH¢7.46 (31 December 2019).
  • Table 3 has no total column; each ministry's figure is its row converted to cedis. Table 1 shows €146,094 of tax that does not appear in Table 3.
  • Stores is merged into Procurement/Stores.