Auditor-General — Period ended 31 December 2019 Verified from PDF
Technical Universities & Polytechnics
Report of the Auditor-General on the Public Accounts of Ghana: Technical Universities and Polytechnics
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2019 total irregularities
GH¢171m
GH¢170,614,483.64
Change on previous year
+72.5%
From GH¢98.9m in 2018
Largest type: Contract
61.7%
GH¢105m of the total
Institutions audited
10
5-year trend
Total irregularities, 2015–2019 · Part I, Table 1b (pp. 3–4)
Show data table
| Year | Total |
|---|---|
| 2015 | GH¢27,419,502 |
| 2016 | GH¢57,691,351 |
| 2017 | GH¢92,736,184 |
| 2018 | GH¢98,894,466 |
| 2019 | GH¢170,614,483 |
By type of irregularity
2019
Show data table
| Type | Amount | Share |
|---|---|---|
| Contract | GH¢105,345,171.18 | 61.74% |
| Procurement/Stores | GH¢48,963,277.53 | 28.70% |
| Debts/Loans | GH¢8,094,230 | 4.74% |
| Cash | GH¢7,925,991.13 | 4.65% |
| Payroll | GH¢262,570.62 | 0.15% |
| Tax | GH¢23,242.36 | 0.01% |
By technical university
Part I, Table 2 (p. 5)
Show data table
| Institution | Total |
|---|---|
| Koforidua Technical University | GH¢52,513,973.99 |
| Bolgatanga Technical University | GH¢46,740,516.49 |
| Takoradi Technical University | GH¢36,528,637.39 |
| Wa Technical University | GH¢8,714,770.89 |
| Accra Technical University | GH¢7,637,493.43 |
| Ho Technical University | GH¢6,743,042.6 |
| Tamale Technical University | GH¢4,326,962.75 |
| Kumasi Technical University | GH¢4,204,707.31 |
| Cape Coast Technical University | GH¢3,357,044.76 |
| Sunyani Technical University | GH¢934,365.66 |
Type history
How the mix changed, 2015–2019
Show data table
| Type | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|
| Debts/Loans | 179,431 | 157,833 | 11,776,885 | 1,468,196 | 8,094,230 |
| Tax | 166,445 | 236,985 | 907,199 | 295,952 | 23,242 |
| Contract | 12,424,149 | 18,427,454 | 45,510,862 | 78,890,103 | 105,345,171 |
| Cash | 13,723,557 | 38,370,533 | 25,110,705 | 13,619,737 | 7,925,991 |
| Procurement/Stores | 543,918 | 476,838 | 7,025,533 | 2,913,104 | 48,963,278 |
| Payroll | 382,002 | 21,708 | 2,405,000 | 1,707,374 | 262,571 |
| Total | 27,419,502 | 57,691,351 | 92,736,184 | 98,894,466 | 170,614,483 |
Notable findings
Examples from the report
- Procurement irregularities at Bolgatanga Technical UniversityGH¢45.4m
- Contract irregularities at Koforidua Technical UniversityGH¢44.2m
- Contract irregularities at Takoradi Technical UniversityGH¢35.9m
- Outstanding loans and staff debts at Koforidua Technical UniversityGH¢5.0m
Notes
- The trend table in this report goes back to 2015. Technical universities were still called polytechnics in some cases in 2019.
- Table 2 has no total column; each university's total is the sum of its row. In the source, the cash column adds up to GH¢8,145,790 (printed total GH¢7,925,991) and the procurement column to GH¢49,827,271 (printed GH¢48,960,038), so the university bars sum to GH¢1.09m more than the report total. All other figures use the report's totals.
- Stores is merged into Procurement/Stores.