Auditor-General — Year ended 31 December 2022 Verified from PDF
Technical Universities
Report of the Auditor-General on the Public Accounts of Ghana: Technical Universities
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2022 total irregularities
GH¢21.0m
GH¢20,959,765
Change on previous year
-39.9%
From GH¢34.9m in 2021
Largest type: Debts/Loans
44.8%
GH¢9.4m of the total
Institutions audited
10
Recoverable
GH¢12.0m
Administrative (not recoverable): GH¢8.9m
5-year trend
Total irregularities, 2018–2022 · Part I, Table 1b (p. 1)
Show data table
| Year | Total |
|---|---|
| 2018 | GH¢98,894,466 |
| 2019 | GH¢170,614,483 |
| 2020 | GH¢13,093,026 |
| 2021 | GH¢34,876,924 |
| 2022 | GH¢20,959,765 |
By type of irregularity
2022
Show data table
| Type | Amount | Share |
|---|---|---|
| Debts/Loans | GH¢9,395,315 | 44.83% |
| Contract | GH¢8,603,199 | 41.05% |
| Payroll | GH¢2,296,905 | 10.96% |
| Cash | GH¢544,486 | 2.60% |
| Procurement/Stores | GH¢105,024 | 0.50% |
| Tax | GH¢14,836 | 0.07% |
By university
Part I, Table 2 (p. 3)
Show data table
| Institution | Total |
|---|---|
| Ho Technical University | GH¢7,449,348 |
| Tamale Technical University | GH¢6,682,581 |
| Dr. Hilla Limann (Wa) Technical University | GH¢1,587,160 |
| Cape Coast Technical University | GH¢1,505,506 |
| Takoradi Technical University | GH¢1,254,996 |
| Koforidua Technical University | GH¢993,266 |
| Accra Technical University | GH¢597,949 |
| Kumasi Technical University | GH¢563,911 |
| Bolgatanga Technical University | GH¢325,048 |
| Sunyani Technical University | GH¢0 |
Type history
How the mix changed, 2018–2022
Show data table
| Type | 2018 | 2019 | 2020 | 2021 | 2022 |
|---|---|---|---|---|---|
| Debts/Loans | 1,468,196 | 8,094,230 | 3,897,983 | 7,792,954 | 9,395,315 |
| Tax | 295,952 | 23,242 | 8,671 | 0 | 14,836 |
| Contract | 78,890,103 | 105,345,171 | 3,333,692 | 20,909,101 | 8,603,199 |
| Cash | 13,619,737 | 7,925,991 | 3,412,427 | 711,888 | 544,486 |
| Procurement/Stores | 2,913,104 | 48,963,278 | 2,156,254 | 2,066,600 | 105,024 |
| Payroll | 1,707,374 | 262,571 | 283,998 | 3,396,381 | 2,296,905 |
| Total | 98,894,466 | 170,614,483 | 13,093,026 | 34,876,924 | 20,959,765 |
Notable findings
Examples from the report
- Fees owed by students at Ho Technical UniversityGH¢7.44m
- Contract irregularities at Tamale Technical UniversityGH¢6.27m
- Payment for a contract outside Tamale Technical University's approved budgetGH¢305,108
- Unearned salaries and unrefunded study-leave costs across universitiesGH¢2.30m
Notes
- Colleges of education were audited with pre-university institutions in 2022, not in this report.
- Stores irregularities are merged into Procurement/Stores here.
- The 2020 total is GH¢13,093,026 here and GH¢13,093,025 in the 2023 report (rounding).