Auditor-General — Year ended 31 December 2023 Verified from PDF
Technical Universities
Report of the Auditor-General on the Public Accounts of Ghana: Technical Universities and Colleges of Education
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2023 total irregularities
GH¢45.6m
GH¢45,608,946
Change on previous year
+117.6%
From GH¢21.0m in 2022
Largest type: Debts/Loans
65.9%
GH¢30.1m of the total
Institutions audited
10
Recoverable
GH¢39.9m
Administrative (not recoverable): GH¢5.7m
5-year trend
Total irregularities, 2019–2023 · Part I, Table 1c (p. 2)
Show data table
| Year | Total |
|---|---|
| 2019 | GH¢170,614,483 |
| 2020 | GH¢13,093,025 |
| 2021 | GH¢34,876,924 |
| 2022 | GH¢20,959,765 |
| 2023 | GH¢45,608,946 |
By type of irregularity
2023
Show data table
| Type | Amount | Share |
|---|---|---|
| Debts/Loans | GH¢30,055,079 | 65.90% |
| Contract | GH¢13,349,094 | 29.27% |
| Payroll | GH¢2,065,773 | 4.53% |
| Procurement/Stores | GH¢139,000 | 0.30% |
By university
Part I, Table 2a (p. 4)
Show data table
| Institution | Total |
|---|---|
| Accra Technical University | GH¢22,774,734 |
| Kumasi Technical University | GH¢11,795,922 |
| Koforidua Technical University | GH¢6,315,566 |
| Dr. Hilla Limann (Wa) Technical University | GH¢3,085,331 |
| Cape Coast Technical University | GH¢509,664 |
| Bolgatanga Technical University | GH¢446,345 |
| Tamale Technical University | GH¢405,575 |
| Sunyani Technical University | GH¢175,818 |
| Ho Technical University | GH¢53,401 |
| Takoradi Technical University | GH¢46,590 |
Type history
How the mix changed, 2019–2023
Show data table
| Type | 2019 | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|---|
| Debts/Loans | 8,094,230 | 3,897,983 | 7,792,954 | 9,395,315 | 30,055,079 |
| Tax | 23,242 | 8,671 | 0 | 14,836 | 0 |
| Contract | 105,345,171 | 3,333,692 | 20,909,101 | 8,603,199 | 13,349,094 |
| Cash | 7,925,991 | 3,412,427 | 711,888 | 544,486 | 0 |
| Procurement/Stores | 48,963,278 | 2,156,254 | 2,066,600 | 105,024 | 139,000 |
| Payroll | 262,571 | 283,998 | 3,396,381 | 2,296,905 | 2,065,773 |
| Total | 170,614,483 | 13,093,025 | 34,876,924 | 20,959,765 | 45,608,946 |
Notable findings
Examples from the report
- Fees owed by students at Accra Technical UniversityGH¢14.0m
- Owed by GETFund to Kumasi Technical University for a pre-financed classroom projectGH¢11.3m
- Contract irregularities at Accra Technical University, incl. an unredeemed performance bondGH¢8.2m
- Single-source procurement at Accra Technical University without PPA approvalGH¢139,000
Notes
- The same report covers colleges of education, shown on a separate page.
- Stores irregularities (GH¢3,240 in 2019, GH¢258,015 in 2020) are merged into Procurement/Stores here.
- The summary tables of this report are images in the PDF; figures were read from Part I, pp. 1–4.