Tertiary Institutions in Upper West Recorded 6,445 irregularities, third on the list of Regions with similar unhealthy financial Performances.

This was captured by the Auditor-General on the Public Accounts of Ghana – Public Universities, Technical Universities and Colleges of Education for the year ended 31 December 2025.

Oti Region also Recorded 128,278 irregularities, Northern Region Recorded 56,151 Irregularities, Eastern Region Recorded 39,771. The total number of issues captured including the record of Upper West Region summed up to 230,645.

Table 2b shows the details of the total values of various irregularities according to Colleges of Education on a regional.

Cash Irregularities – GH¢3,720,901

Cash irregularities related to payments not supported with relevant documents, unaccounted revenue, and unretired advances. Out of the total cash irregularities figure of GH¢3,720,901, GH¢3,065,613 represented unaccounted payments made by Management of the SD Dombo University of Business and Integrated Development Studies.

These irregularities occurred due to laxity in expenditure control, disregard for financial regulations pertaining to the disbursement of funds, and failure of the Heads of Finance to control disbursements and ensure proper accountability of all funds.

The Auditor General advised Management of the Universities to improve the control
environment, including the establishment and effective operations of internal controls. The Auditor also recommended authentication of all payment vouchers, strict adherence to the provisions of the Public Financial Management Regulations, 2019 (L. I. 2378), and the efficient management of internally generated funds.

Summary of Irregularities for the Colleges of Education on regional basis for the year ended 31 December 2025

The Auditor General recommended that Management take the necessary steps to recover all unearned allowances and salaries from the affected staff. We further recommended that Management ensure that the payment of acting and responsibility allowances is supported by valid appointment letters.

The Auditor General Made Several Recommendations.

We recommended that the Finance Officer should strictly adhere to tax
laws and ensure that all taxes are deducted and paid in accordance with the statutory deadlines.

Audit Opinion

All 46 Colleges of Education audited and submitted their accounts for
validation. My office was satisfied, in all material respects, that the audited
financial statements fairly represented the financial information in accordance with the applicable statutory provisions, stated accounting policies of the Government and were in accordance with generally accepted accounting standards and essentially consistent with that of the preceding
year; and in my opinion they presented a true and fair view of the financial
position, and the financial performance of the Colleges for the period ended
31 December 2025.

Source: Upper West Media App