Auditor-General — Year ended 31 December 2024 Verified from PDF
Public Universities (incl. Technical)
Report of the Auditor-General on the Public Accounts of Ghana: Public Universities and Colleges of Education
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2024 total irregularities
GH¢17.5m
GH¢17,512,667
Change on previous year
-61.6%
From GH¢45.6m in 2023
Largest type: Payroll
60.2%
GH¢10.5m of the total
Institutions audited
20
Recoverable
GH¢17.2m
Administrative (not recoverable): GH¢323k
5-year trend
Total irregularities, 2020–2024 · Part I, Table 1c (p. 2)
Show data table
| Year | Total |
|---|---|
| 2020 | GH¢13,093,025 |
| 2021 | GH¢34,876,924 |
| 2022 | GH¢20,959,765 |
| 2023 | GH¢45,608,946 |
| 2024 | GH¢17,512,667 |
By type of irregularity
2024
Show data table
| Type | Amount | Share |
|---|---|---|
| Payroll | GH¢10,549,562 | 60.24% |
| Cash | GH¢6,399,984 | 36.54% |
| Procurement/Stores | GH¢323,496 | 1.85% |
| Debts/Loans | GH¢203,361 | 1.16% |
| Contract | GH¢18,548 | 0.11% |
| Tax | GH¢17,716 | 0.10% |
By university
Part I, Table 2a (p. 5)
Show data table
| Institution | Total |
|---|---|
| University of Education, Winneba | GH¢6,399,984 |
| University of Energy & Natural Resources (UENR) | GH¢4,246,239 |
| GIMPA | GH¢2,075,214 |
| University of Ghana | GH¢1,684,017 |
| Koforidua Technical University | GH¢817,619 |
| University of Professional Studies, Accra (UPSA) | GH¢594,593 |
| Dr. Hilla Limann Technical University | GH¢444,790 |
| Kumasi Technical University | GH¢395,522 |
| C. K. Tedam University of Technology & Applied Sciences | GH¢359,760 |
| Ho Technical University | GH¢239,234 |
| Cape Coast Technical University | GH¢130,575 |
| Takoradi Technical University | GH¢91,542 |
| Accra Technical University | GH¢33,576 |
Type history
How the mix changed, 2020–2024
Show data table
| Type | 2020 | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|---|
| Debts/Loans | 3,897,983 | 7,792,954 | 9,395,315 | 30,055,079 | 203,361 |
| Tax | 8,671 | 0 | 14,836 | 0 | 17,716 |
| Contract | 3,333,692 | 20,909,101 | 8,603,199 | 13,349,094 | 18,548 |
| Cash | 3,412,427 | 711,888 | 544,486 | 0 | 6,399,984 |
| Procurement/Stores | 2,156,254 | 2,066,600 | 105,024 | 139,000 | 323,496 |
| Payroll | 283,998 | 3,396,381 | 2,296,905 | 2,065,773 | 10,549,562 |
| Total | 13,093,025 | 34,876,924 | 20,959,765 | 45,608,946 | 17,512,667 |
Notable findings
Examples from the report
- Unbudgeted honorarium paid by the University of Education, WinnebaGH¢5.85m
- Bond defaulters and unearned salaries at UENRGH¢4.25m
- Unearned salaries and study-leave bond defaults at GIMPAGH¢2.08m
- Contract awarded with invalid tax and SSNIT certificates (C. K. Tedam University)GH¢323,496
Notes
- From 2024 this report covers all 20 public universities, not only the 10 technical universities. The Auditor-General's own trend table continues the technical-university figures for 2020–2023, so the years are not strictly like-for-like.
- Universities with no irregularities are not listed. The per-university rows sum to GH¢2 less than the total (rounding in the source).
- Stores is merged into Procurement/Stores.