Procurement lapses also ran deep. Sixteen Assemblies failed to account for essential supplies such as fuel, deep freezers, and sanitation tools — some of which were reported stolen or left idle in storage.
Ghana’s 2024 audit of the District Assemblies Common Fund (DACF) has uncovered a staggering wave of financial misconduct across local government institutions — with 94 District Assemblies implicated in contract and cash irregularities amounting to over GH¢205 million.
According to the Auditor-General’s latest report, more than half of the GH¢363.9 million disbursed to Metropolitan, Municipal, and District Assemblies (MMDAs) in 2024 — representing 56.6% — cannot be properly accounted for. The audit exposes a pattern of financial leakages through “ghost” projects, missing equipment, and untraceable expenditures that continue to cripple grassroots development.
Of the GH¢520 million allocated to the DACF for the year, GH¢156.1 million was deducted at source for service providers, leaving Assemblies with GH¢363.9 million. However, auditors found that GH¢184.9 million vanished through dubious contracts — including payments for unexecuted works, stalled infrastructure projects, and completed facilities left to rot.
Another GH¢17.6 million was lost to cash-related infractions across 86 Assemblies, involving misapplication of funds, unsupported payments, and transactions with no vouchers or budget approval. In several cases, auditors said cash withdrawals were made without clear purpose or accountability.
Procurement lapses also ran deep. Sixteen Assemblies failed to account for essential supplies such as fuel, deep freezers, and sanitation tools — some of which were reported stolen or left idle in storage.
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The audit further exposed serious failings in sanitation contracts with Zoomlion Ghana Limited (ZGL). Despite regular deductions from the DACF, ZGL reportedly failed to deliver 32 skip trucks and 176 refuse containers, and neglected to replace 38 broken-down trucks and 164 damaged containers across 128 Assemblies. Several local authorities lodged complaints but received no response from the company.
Tax irregularities were uncovered in 39 Assemblies, where officials failed to remit withheld taxes, neglected statutory deductions, or made VAT payments without valid invoices — violations that expose Assemblies to penalties and undermine national revenue mobilization.
The Auditor-General warned that the findings reveal deep structural flaws in Ghana’s decentralized financial system — marked by poor oversight, weak internal controls, and disregard for financial and procurement laws.
The report recommends the immediate recovery of misappropriated funds, sanctions against culpable officials, and sweeping reforms in contract management and financial governance.
With over half of the DACF inflows lost to irregularities, the audit underscores a crisis of accountability at the local level — raising urgent questions about whether Ghana’s decentralization agenda is delivering value to the communities it was meant to serve.
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