Mandate and population
Establish what the entity is supposed to hold — by statute, transfer, vesting or acquisition — before counting what is on the register. Coverage is meaningless without a denominator.
Ghana asset register intelligence / Capability 05
AssetGhana™
Convert an estate from a list into a living system.
Geolocated asset registers, condition intelligence and BIM-ready capture for public estates and distributed infrastructure.
DecisionValue · insure · renew
ControlCoverage before carrying amount
CoverageAll 16 Ghana regions
Asset register layer / Ghana Live
Recorded · verified · valued
Class / coverage / condition / carrying amount
Operating model
A register is not
an inventory.
Most Ghanaian public and institutional portfolios can list their assets. Far fewer can prove they own them, say what condition they are in, or defend a carrying amount. AssetGhana closes the distance between a list and a balance sheet.
Register reconciliation
Consolidate departmental ledgers, GIFMIS lines and spreadsheets into one register with unique identifiers, custodian, location and acquisition data.
Field verification
Inspect a statistically sufficient sample: asset exists, is where the record says, is still in service, and carries its identifier. Sample size is computed, not guessed.
Condition grading
Grade 1–5 against a written standard with photographic evidence and a named inspector, so condition is comparable between cycles and defensible in an audit.
Cost and depreciation
Apply a documented replacement rate, componentise the significant parts, and depreciate on a zone-adjusted service life rather than a textbook one.
Valuation readiness
Deliver the reconciled register, condition report, cost basis, evidence pack and the gaps that still stand between the entity and a signed opinion.
Service life under Ghanaian conditions
The same building
ages differently by zone.
Coastal savanna
Salt-laden air and a high water table accelerate reinforcement corrosion, roof failure and pipe degradation along the coast, from Accra through Sekondi-Takoradi to Keta.
Forest (bimodal rains)
Two rainy seasons, sustained humidity and aggressive vegetation shorten pavement, roof and drainage life across the Ashanti, Eastern, Western and Ahafo belts.
Northern savanna (unimodal rains)
Harmattan dust, an extreme diurnal temperature range and flash-flood runoff shorten coatings, seals, plant and unsealed road life across the northern regions.
Service boundary
AssetGhana builds, tests and evidences the register and prepares it for valuation. The valuation opinion is signed by a valuer registered with the Ghana Institution of Surveyors; statutory rating valuation runs through the Land Valuation Division of the Lands Commission; title and land interests remain with the Lands Commission; and accounting recognition remains with the entity's chief finance officer under the Public Financial Management Act 921.
Why coverage comes first
An asset that is not on the register is not insured, not maintained, not budgeted for, and not defended when someone else claims it. Coverage against the mandated population — not the tidiness of the spreadsheet — is the first number this desk computes, and the one that most often changes a client's plan.
AssetGhana™ register desk / Ghana
Know what you own.
Prove what it is worth.
Valuation readiness12/ 100 · Not ready
Register coverageUnknown
Condition indexUngraded
Net book valueNot computable
Maintenance backlogNot computable
01 / Custodian and purpose
Whose assets, and what the number will be used for
Depreciated replacement cost (specialised public assets): The standard basis for schools, clinics, roads and utility networks with no active market. Requires a defensible replacement rate, age and condition.
Spreadsheet register maintained centrally: Workable at small scale; version control and identifier integrity fail as the portfolio grows.
Coastal savanna conditions: Salt-laden air and a high water table accelerate reinforcement corrosion, roof failure and pipe degradation along the coast. Service lives in this assessment are shortened by a factor of 1.18 accordingly.
02 / Portfolio matrix
Class by class: what is recorded, what exists, what it costs to replace
Classroom blocks, laboratories, dormitories and ancillary structures. · design life 50 yr → 42.4 yr in this zone · Ghana Education Service · GETFund
No cost basis on record — this class cannot be valued
Assembly halls, departmental offices, revenue offices and annexes. · design life 50 yr → 42.4 yr in this zone · Custodian MDA / MMDA · Public Works Department
No cost basis on record — this class cannot be valued
Carriageway, shoulders and pavement layers under the custodian's network. · design life 20 yr → 16.9 yr in this zone · Ghana Highway Authority · Urban / Feeder Roads
No cost basis on record — this class cannot be valued
03 / Evidence the register carries
What an auditor or valuer will ask to see
Evidence basis
No cadastral records, valuation documents, insurance schedules or condition reports are on file for this region yet. Everything below is asserted rather than evidenced. Upload them in the data studio and this register scores from the documents instead.
04 / Class-by-class position
Where coverage, condition and value diverge
School blocks and educational facilities
Not graded · service life consumption unknown against a 42.4-year effective life in this zone.
Replacement—
Book value—
Backlog—
No cost basis on record — this class cannot be valued
Administrative and office buildings
Not graded · service life consumption unknown against a 42.4-year effective life in this zone.
Replacement—
Book value—
Backlog—
No cost basis on record — this class cannot be valued
Paved and engineered roads
Not graded · service life consumption unknown against a 16.9-year effective life in this zone.
Replacement—
Book value—
Backlog—
No cost basis on record — this class cannot be valued
05 / Audit and valuation evidence pack
What an IPSAS review or a valuer will request
Consolidated register with unique identifiers and custodian per assetOutstanding
Ownership, lease or vesting instrument per siteOutstanding
Land record or registered plan reference per siteOutstanding
Cost basis or current replacement rate with source and dateOutstanding
Condition grading with photographic evidence and inspectorOutstanding
Componentised records for depreciationOutstanding
Approved useful-life and depreciation policyOutstanding
Impairment review for damaged, idle or encroached assetsOutstanding
Field verification sample meeting a ±5% coverage statementIn place
Insurance schedule reconciled to reinstatement costOutstanding
06 / Register action register
Close these before the valuation date
Priority 01
Migrate the register into the GIFMIS fixed-asset module
Public Financial Management Act 921 reporting is reconciled through GIFMIS. A register held outside it has to be re-keyed at every reporting cycle, and identifier integrity fails as the portfolio grows.
Priority 02
Assemble ownership and vesting evidence for every site
Control of the asset must be demonstrable before it is recognised. Collect leases, allocation notes, vesting instruments and Lands Commission search results for each site, starting with the highest-value holdings.
Priority 03
Tie each asset site to a land record and registered plan
Without a parcel reference, plan number or beacon coordinates the land component cannot be valued and the entity cannot defend the holding against a competing claim. Run these sites through LandIntel and attach the record.
Priority 04
Establish a cost basis for the classes carrying none
0 asset classes on the register carry no cost or replacement rate, so no value is computable for them. Source current Ghanaian unit rates from a recent bill of quantities or a quantity surveyor and record the rate, its date and its source.
Priority 05
Geolocate the register
100% of recorded assets carry no coordinates. Without location, the register cannot be reconciled in the field, inspected on a route, or defended against encroachment.
Priority 06
Run a condition inspection cycle against a written grading standard
100% of recorded assets are ungraded, so their depreciation is age-driven guesswork and the maintenance backlog is understated. Grade 1–5 with photographic evidence and a named inspector.
Priority 07
Componentise the buildings before a depreciated replacement cost opinion
IPSAS 17 requires significant components with different lives — structure, roof, services, fit-out — to be depreciated separately. A single building line item produces a carrying amount no auditor will accept.
Priority 08
Adopt a written useful-life and depreciation policy
Lives assumed asset by asset cannot be applied consistently or reviewed. Approve one policy for the portfolio, with the environmental loading for this zone stated explicitly.
Priority 09
No valuation date on record
Carrying amounts cannot be assessed without knowing when the portfolio was last valued. Record the valuation date, the valuer and the basis used.
Priority 10
Physically mark unique asset identifiers
A register identifier that exists only in a spreadsheet cannot be reconciled in the field. Tag or stencil the identifier on the asset so any inspector can match ground to record.
Manage stage / the chain
Nothing here
stands alone.
AssetGhana™ answers “What do we own and what is it worth?”. It produces the verified register, condition grades and valuation basis — and that record is exactly what the next desk refuses to work without.
Feeds in
LandIntel™Ownership evidence behind every land asset on the registerHydroGhana™Exposure that drives renewal priority and insured valueBuildGhana™As-built geometry that opens the asset recordMineGhana™Mine assets, disturbed hectares and the closure provision they carryInfraGhana™As-built asset data and out-turn cost that open the register record05 / now
AssetGhana™
Geolocated asset registers, condition intelligence and BIM-ready capture for public estates and distributed infrastructure.
RegisterConditionValuation
Connected intelligence
Evidence, research
and access.
The public evidence library and licensing catalogue stay connected to this capability. New published material appears here automatically.
From analysis to site
Brief one decision.
We resolve the ground.
Submit the register case for reconciliation, field verification, condition grading and cost-basis assembly. We return the verification sample, the evidence pack an auditor will accept, and the gaps standing between the entity and a signed valuation.