Auditor-General — Period ended 31 December 2022 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
2022 total irregularities
GH¢15.06bn
GH¢15,059,441,805.85
Change on previous year
-13.9%
From GH¢17.48bn in 2021
Largest type: Debts/Loans
99.4%
GH¢14.96bn of the total
Institutions audited
113
Up from 101 the year before
Recoverable
GH¢15.01bn
Administrative (not recoverable): GH¢47.3m
5-year trend
Total irregularities, 2018–2022 · Part I, Table 2 (p. 2)
Show data table
| Year | Total |
|---|---|
| 2018 | GH¢3,007,258,924 |
| 2019 | GH¢5,468,398,431 |
| 2020 | GH¢12,856,172,626 |
| 2021 | GH¢17,483,483,538 |
| 2022 | GH¢15,059,441,805.85 |
By type of irregularity
2022
Show data table
| Type | Amount | Share |
|---|---|---|
| Debts/Loans | GH¢14,964,300,230.22 | 99.37% |
| Procurement/Stores | GH¢42,710,320.03 | 0.28% |
| Cash | GH¢23,513,599.6 | 0.16% |
| Tax | GH¢12,856,588 | 0.09% |
| Payroll | GH¢11,486,154 | 0.08% |
| Contract | GH¢4,574,914 | 0.03% |
By sector ministry
Part I, Table 3 (p. 4)
Show data table
| Institution | Total |
|---|---|
| Ministry of Energy | GH¢14,070,230,898 |
| Ministry of Employment & Labour Relations | GH¢478,303,457 |
| Office of Government Machinery | GH¢318,736,930 |
| Ministry of Education | GH¢74,315,610 |
| Ministry of Youth & Sports | GH¢37,686,153 |
| Ministry of Finance | GH¢24,999,343 |
| Ministry of Works & Housing | GH¢18,468,264 |
| Ministry of Trade & Industry | GH¢17,692,646 |
| Ministry of Sanitation & Water Resources | GH¢15,715,110 |
| Ministry of Roads & Highways | GH¢898,893 |
| Ministry of Communication & Digitalisation | GH¢704,880 |
| Ministry of Food & Agriculture | GH¢494,780 |
| Ministry of Tourism, Culture & Creative Arts | GH¢277,043 |
| Ministry of Information | GH¢251,294 |
| Ministry of Lands & Natural Resources | GH¢239,135 |
| Extra-Ministerial Agencies | GH¢234,240 |
| Ministry of Health | GH¢193,129 |
Type history
How the mix changed, 2018–2022
Show data table
| Type | 2018 | 2019 | 2020 | 2021 | 2022 |
|---|---|---|---|---|---|
| Debts/Loans | 1,801,416,815 | 4,859,727,984 | 10,067,170,560 | 16,355,145,068 | 14,964,300,230.22 |
| Tax | 4,371,199 | 199,651,868 | 29,201,677 | 23,572,832 | 12,856,588 |
| Contract | 94,737,405 | 87,652,433 | 89,807,321 | 283,778,072 | 4,574,914 |
| Cash | 1,087,713,932 | 215,025,782 | 1,802,692,515 | 505,800,397 | 23,513,599.6 |
| Procurement/Stores | 15,856,100 | 40,091,418 | 857,725,788 | 306,943,215 | 42,710,320.03 |
| Payroll | 3,163,473 | 66,248,946 | 9,574,765 | 8,243,954 | 11,486,154 |
| Total | 3,007,258,924 | 5,468,398,431 | 12,856,172,626 | 17,483,483,538 | 15,059,441,805.85 |
Notable findings
Examples from the report
- Owed to Ghana National Gas Company by its customersUS$741.9m
- Owed to Bui Power AuthorityUS$515.2m
- Owed to Ghana National Petroleum Corporation (GNPC)US$215.8m
- Owed to Northern Electricity Distribution Company (NEDCo)GH¢1.40bn
- Unrecovered staff advances at Ghana Water CompanyGH¢14.5m
Notes
- Includes US$1,477,929,774 converted at GH¢8.5760 to US$1 and £61,748 at GH¢10.3118 to £1 (31 December 2022). Dollar debts make up GH¢12.67bn of the total.
- Ministry of Energy bodies account for GH¢14.07bn (93%) of the total, almost all outstanding debts owed to state energy companies.
- Stores irregularities are merged into Procurement/Stores here.