The 2023 Auditor General Report uncovered total irregularities of ¢8.799 billion among Public Boards, Corporations and other Statutory Institutions.
This is a sharp fall from the 2022 irregularity of ¢15.059 billion, approximately 41.6% decline.
The total irregularities included US$4,585,776 converted into Ghana cedis at the prevailing exchange rate of GH¢11.88 to US$1 as of 31 December 2023.
Overall, except procurement and contract irregularities, all the other irregularity types decreased in 2023 compared with the 2022 financial year even though 135 Institutions were audited and reported on in 2023 compared with the 113 Institutions audited and reported in 2022.
The report indicated that the 2023 total irregularities of GH¢8.799 billion comprised a recoverable amount of GH¢8.732 billion and administrative infractions figure of GH¢66.807 million.
The administrative irregularities were procurement and other procedural infractions and lapses in public financial management. These administrative irregularities, it said, do not connote loss of funds.
The report pointed out that the recoverable amount constitutes inter-governmental agencies' debts, other overdue receivables, locked-up investments, unpaid taxes, unretired imprest and advances and loans given to employees of various institutions.

Similarly, administrative irregularities comprise infractions that arose from procurement irregularities, overdue payables, and the payment of penalties due to delayed payments to suppliers.
Out of the total irregularities of GH¢8.799 billion, the recoverable amount of GH¢8.732 billion represents 99.24%.
The administrative portion of GH¢66.807 million was irrecoverable and was made up of procurement and other irregularities representing 0.76%.
The Auditor General recommended strict implementation of recommendations to ensure financial discipline in the management of public resources.
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