Auditor-General — Period ended 31 December 2021 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
2021 total irregularities
GH¢17.48bn
GH¢17,483,483,539.25
Change on previous year
+36.0%
From GH¢12.86bn in 2020
Largest type: Debts/Loans
93.5%
GH¢16.36bn of the total
Institutions audited
101
Up from 83 the year before
5-year trend
Total irregularities, 2017–2021 · Part I, Table 2 (p. 3)
Show data table
| Year | Total |
|---|---|
| 2017 | GH¢12,002,880,339 |
| 2018 | GH¢3,007,258,924 |
| 2019 | GH¢5,468,398,431 |
| 2020 | GH¢12,856,172,626 |
| 2021 | GH¢17,483,483,539.25 |
By type of irregularity
2021
Show data table
| Type | Amount | Share |
|---|---|---|
| Debts/Loans | GH¢16,355,145,068.44 | 93.55% |
| Cash | GH¢505,800,397.26 | 2.89% |
| Procurement/Stores | GH¢306,943,215.08 | 1.76% |
| Contract | GH¢283,778,072.38 | 1.62% |
| Tax | GH¢23,572,831.78 | 0.13% |
| Payroll | GH¢8,243,954.31 | 0.05% |
By sector ministry
Part I, Table 3 (p. 4), converted to cedis at the report's rates
Show data table
| Institution | Total |
|---|---|
| Ministry of Energy | GH¢7,922,590,832.42 |
| Ministry of Employment & Labour Relations | GH¢5,414,436,977.92 |
| Ministry of Food & Agriculture | GH¢3,781,341,297.55 |
| Ministry of Finance | GH¢180,387,116.54 |
| Ministry of Communication | GH¢54,407,723.52 |
| Ministry of Education | GH¢33,089,037.47 |
| Ministry of Works & Housing | GH¢22,812,468 |
| Ministry of Health | GH¢22,704,173.45 |
| Ministry of Sanitation & Water Resources | GH¢12,390,818.5 |
| Ministry of Information | GH¢12,367,785.36 |
| Ministry of Lands & Natural Resources | GH¢9,812,236.97 |
| Ministry of Transport | GH¢7,258,387.2 |
| Ministry of Youth & Sports | GH¢3,395,781.74 |
| Ministry of Trade & Industry | GH¢2,456,326.69 |
| Ministry of Local Government | GH¢1,734,372.83 |
| Ministry of Justice & AG's Dept. | GH¢894,783.39 |
| Ministry of Tourism, Culture & Creative Arts | GH¢666,871.25 |
| Ministry of the Interior | GH¢611,570.18 |
| Extra-Ministerial Agencies | GH¢116,822.27 |
| Ministry of Environment, Science, Tech. & Innovation | GH¢5,700 |
| Ministry of Railway Development | GH¢2,456 |
Type history
How the mix changed, 2017–2021
Show data table
| Type | 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|---|
| Debts/Loans | 11,813,109,116 | 1,801,416,815 | 4,859,727,984 | 10,067,170,560 | 16,355,145,068.44 |
| Tax | 6,394,113 | 4,371,199 | 199,651,868 | 29,201,677 | 23,572,831.78 |
| Contract | 16,250,686 | 94,737,405 | 87,652,433 | 89,807,321 | 283,778,072.38 |
| Cash | 149,208,182 | 1,087,713,932 | 215,025,782 | 1,802,692,515 | 505,800,397.26 |
| Procurement/Stores | 15,377,810 | 15,856,100 | 40,091,418 | 857,725,788 | 306,943,215.08 |
| Payroll | 2,540,432 | 3,163,473 | 66,248,946 | 9,574,765 | 8,243,954.31 |
| Total | 12,002,880,339 | 3,007,258,924 | 5,468,398,431 | 12,856,172,626 | 17,483,483,539.25 |
Notable findings
Examples from the report
- Owed by customers of the Volta River Authority (VRA) for power, including COVID-19 power reliefGH¢4.76bn
- Owed by customers of the Northern Electricity Distribution Company (NEDCo)GH¢1.28bn
- Debts and loans under the Ministry of Employment & Labour RelationsGH¢5.19bn
- Debts and loans under the Ministry of Food & Agriculture (incl. US$179.6m)GH¢3.49bn
Notes
- Includes US$522.2m at GH¢6.0061, €1.48m at GH¢6.8281 and £729,161 at GH¢8.1272 (31 December 2021).
- Table 3 has no total column and mixes currencies; each ministry's figure is its row converted to cedis at those rates.
- Debts include GH¢6.04bn due from customers for power sales, a line added in 2021.
- Stores is merged into Procurement/Stores.