According to the Ministry, the report has been formally referred to the Attorney-General to initiate appropriate legal action against those found responsible for the irregularities.

Deputy Minister for Finance, Thomas Nyarko Ampem, made the disclosure while delivering a statement in Parliament on Tuesday, March 10, on behalf of Finance Minister Dr. Cassiel Ato Forson.

He indicated that individuals who abused their offices, colluded with contractors, falsified records, or attempted to siphon public funds through questionable claims would be held to account.

“Speaker, the Minister for Finance has formally referred the report of the Auditor-General to the Attorney-General to bring to account those responsible for this rape of the public purse. Those who abused their offices, colluded with contractors, falsified records, or attempted to loot the public purse through the back door will be held to account,” he said.

Mr. Nyarko Ampem further stressed that the Ministry of Finance will no longer serve as a “rubber stamp” for weak financial controls and falsified claims, signalling a renewed commitment to strengthening accountability and discipline in the management of public finances.

“Speaker, the Ministry of Finance will no longer serve as a rubber stamp for weak controls and falsified claims,” he stated.

He emphasised that the government remains resolute in its efforts to clamp down on fraud and mismanagement within the public sector.

“The Mahama administration refuses to accept this rotten system. We refuse to normalise waste, and we refuse to ask the Ghanaian people to pay for fraud,” he added.

The Auditor-General’s report, presented on March 10, 2026, outlines the stock of arrears and unpaid obligations accumulated by government entities as at the end of 2024 and highlights several instances of financial mismanagement across various institutions.

According to the Auditor-General, the Ministry of Finance had earlier forwarded all outstanding commitments, claims, and BTAs as of December 31, 2024, for audit verification before any payments were processed.

These claims cover works executed and services rendered under various government projects across Ministries, Departments, and Agencies (MDAs) nationwide.

The audit, conducted between May and October 2025 in collaboration with global accounting firms PwC and EY, involved extensive engagements with MDAs, contractors, and suppliers to verify the authenticity of the claims.

The newly published list includes arrears and outstanding commitments that have either been rejected or remain pending further justification before payment can be approved.

Mr. Akuamoah Asiedu noted that affected parties may contest or justify their claims by submitting supporting documents through their respective MDAs to the Ghana Audit Service for final validation.

The verification window remains open until November 7, 2025. After that date, any arrears or commitments that remain rejected or unverified will be permanently expunged from the government’s arrears and commitment records.

The full list has been published on the websites of the Ministry of Finance and the Ghana Audit Service.

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Read the full list below:

The findings, contained in the Report of the Auditor-General on the Public Accounts of Ghana for the Year Ended 31 December 2024, followed an independent audit of the government’s consolidated accounts prepared by the Controller and Accountant-General’s Department (CAGD) in line with the Public Financial Management Act, 2016 (Act 921).

The report noted that the public debt figure captured in the WGA was significantly overstated, recommending that the CAGD work with the Ministry of Finance to carry out a comprehensive reconciliation to address both overstatements and omissions.

It also revealed that GH¢74.24 billion recorded as provisions for investments should have been classified as impairment losses in accordance with International Public Sector Accounting Standard (IPSAS) 41.

The Auditor-General urged the CAGD to strengthen its quality assurance processes during consolidation to prevent such errors.

The audit further disclosed that receivables for assessed but uncollected income tax and Value Added Tax (VAT) as of December 31, 2024, were not recognised in the accounts, contrary to IPSAS 23 requirements, recommending closer coordination between the CAGD, the Ghana Revenue Authority, and the Ministry of Finance to align revenue recognition with the accrual basis.

In addition, the report found that the CAGD had not conducted impairment tests on non-financial assets, as required under IPSAS 21 and IPSAS 26, and urged the establishment of a formal process for regular asset assessments.

The audit also flagged inconsistencies in Inter-Company Account balances, which stood at GH¢7.99 billion at the start of the year and GH¢8.55 billion at year-end, instead of being zero after consolidation, calling for immediate investigation and correction.

Another area of concern was the incomplete processing of transactions by covered entities through the Ghana Integrated Financial Management Information System (GIFMIS). The report called for strict enforcement of the PFM Act provisions, backed by capacity building, system upgrades, and sanctions for persistent non-compliance.

On public investments, the Auditor-General observed that disinvestments amounting to GH¢10.30 billion and new investments of GH¢19.25 billion lacked adequate narrative and note disclosures, depriving the public of key information on rationale, implications, and expected returns.

The report concluded that while the audit aimed to give an opinion on the government’s financial statements, the highlighted issues required urgent attention to enhance fiscal transparency, accuracy, and accountability in public financial management.

This represents 32 per cent of the amount flagged by the Auditor-General to be disallowed and recovered during the special audit exercise.

The Auditor-General’s report indicated that the GH¢12.7 billion of disallowed expenditure recovered during the period came from public boards (GH¢10.79 billion); ministries, departments and agencies (GH¢1.86 billion); technical universities (GH¢35 million); internally generated funds (GH¢13.8 million); pre-university institutions (GH¢9.09 million); and the District Assemblies Common Fund (GH¢7 million).

The Greater Accra Region recorded the highest amount of recoveries — GH¢12.46 billion — representing 98 per cent of all the recoveries, with the Bono East Region recording the least, at 0.01 per cent.

In a special audit report as of December 31, 2024, submitted to Parliament, the Auditor-General, Johnson Akuamoah Asiedu, disclosed that the recoveries were made following recommendations in his office’s annual reports.

The report, titled “Special Audit Report on the Recoveries Made from Disallowed Expenditure in the Auditor-General’s Reports from 2020 to 2023 and Payroll Savings as at 31 December 2024”, was mandated under Section 16 of the Audit Service Act, 2000 (Act 584).

Payroll savings

The report also revealed additional payroll savings of GH¢86.8 million from 2022 to 2024, while recoveries of unearned pay amounted to GH¢7.21 million, bringing total payroll audit gains to GH¢94.07 million.

The transmission letter addressed to the Speaker of Parliament, Alban Kingsford Sumana Bagbin, categorised the recoveries by year, type of irregularity and region.

Part I provided a summary, Part II detailed disallowed expenditure recoveries, and Part III covered payroll savings as of December 31, 2024.

Collaboration for recovery

Mr Asiedu stated that his office was working with the Ministry of Finance and other stakeholders to ensure recovered funds are promptly paid into the Auditor-General’s Recoveries Account.

“This will not only provide timely funds for the government but also ensure financial discipline in state institutions,” he stated.

Appreciation for Parliament

The Auditor-General commended Parliament and its Public Accounts Committee (PAC) for their support, attributing the successful recoveries partly to the committee’s oversight work.

“The work of the PAC significantly contributed to the recovery of these amounts,” he emphasised.

The report reaffirmed the Auditor-General’s commitment to safeguarding public funds and ensuring accountability in government expenditure.

Breakdown of recoveries

In 2020, the Auditor-General’s Office recovered GH¢6.84 billion out of GH¢11.378 billion, leaving GH¢4.53 billion in pursuit.
In 2021, GH¢1.14 billion was recovered from a total of GH¢5.15 billion, leaving GH¢4.014 billion outstanding.
In 2022, GH¢4.02 billion was recovered out of a recoverable GH¢16.98 billion, leaving GH¢12.95 billion still being pursued.
In 2023, GH¢702.27 million was recovered from GH¢5.46 billion, leaving GH¢4.76 billion yet to be recovered.

In total, the Office of the Auditor-General is going after GH¢26.27 billion in disallowed expenditure that occurred within the period under review.

Irregularities

Of the total recoveries, GH¢9.94 billion (78.22%) was from indebtedness, loans and advances irregularities.
GH¢1.24 billion (9.81%) stemmed from cash irregularities.
GH¢1.49 billion (11.78%) came from tax irregularities.
GH¢11.88 million (0.09%) was based on rent irregularities.
GH¢10.79 million (0.08%) involved payroll irregularities.
GH¢1.96 million came from assets, stores and procurement irregularities.

Context

In the context of the Auditor-General’s work, disallowance refers to rejecting or refusing to approve expenditures that violate the law. This typically involves unearned salaries or allowances paid to public officers or individuals.

When such irregular expenditures are identified, the Auditor-General can disallow them and recommend the recovery of the amounts involved. This differs from a surcharge, which involves imposing penalties in addition to recovery.

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For the period ending December 31, 2023, the total irregularities recorded a 41.6 per cent reduction (GHS6,260,178,686), dropping from GHS15,059,441,806 in 2022 to GHS8,799,263,120.

The irregularities included outstanding debtors/loan recoveries, cash, payroll, tax, stores, procurement, and contract issues.

The reduction in irregularities was largely attributed to increased compliance and the implementation of audit recommendations by the entities covered, according to Auditor-General Johnson Akuamoah-Asiedu.

He shared these insights during an interview with the Ghana News Agency at the 2024 financial audit launch and the Regional District Auditors Conference in Accra on Friday, August 16.

“Our clients are now taking our recommendations seriously and have implemented several of the suggestions from previous audits, which has led to a reduction in infractions,” Mr Akuamoah-Asiedu stated.

However, he noted that procurement irregularities remained high during the audit period but clarified that these did not necessarily involve theft but rather procedural lapses.

“This is confirmed by the audit report, which indicates that, except procurement and contract irregularities, all other types of irregularities decreased in 2023 compared to 2022,” he explained.

He called on the government to further increase support for the Audit Service to strengthen its independence, noting, “For the past four years, the government has been increasing our budget, but more needs to be done.”

Mr. Akuamoah-Asiedu also stated the need for a collective effort to increase awareness of corruption in public institutions, highlighting that the Audit Service has deployed digital systems to enhance its operations.

Speaking at the event, Deputy Minister of Finance, Dr. Stephen Amoah, stressed the importance of collaborating with internal auditors to strengthen internal controls and ensure greater accountability.

Dr Amoah urged all stakeholders to work together to ensure fiscal sustainability and encouraged the Auditor-General to continue exercising the power of surcharging and disallowances to reduce irregularities.

He reaffirmed the government’s commitment to providing the necessary financial support to enhance the effectiveness and efficiency of the Audit Service, which is crucial for reducing irregularities and supporting national development.

Additionally, Mr. Anthony Sarpong, a Senior Partner at KPMG, encouraged the Audit Service to intensify its scrutiny of public accounts, apply sanctions, and focus on recovering funds, in addition to uncovering irregularities.

He noted that these actions play a critical role in ensuring the effective management and safeguarding of public finances, while also attracting more foreign direct investment into the country.

Mr. Sarpong also urged public officers to hold themselves accountable for the proper management of public funds and encouraged the Audit Service to leverage Artificial Intelligence (AI) in its operations.

Source: GNA

Data sourced from the latest Auditor General’s Report on the accounts of public boards, corporations and other statutory institutions in 2023 showed that in 2022, the airports generated a combined revenue of GH¢13.13 million from their operations as against an expenditure of GH¢39.14 million.

The deficit of GH¢26.01 million has prompted a re-evaluation of strategies to optimise regional airport development and maximise economic benefits.

The regional airports are the Kumasi Airport, now Prempeh I International Airport in the Ashanti Region, the Tamale Airport in the Northern Region, the Wa Airport in the Upper West Region, the Sunyani Airport in the Bono Region and the Ho Airport in the Volta Region.

 

 

A further breakdown of the data indicated that the Kumasi Airport injected GH¢15.68 million as expenditure but generated GH¢8.22 million in revenue. Tamale Airport on the other hand raked in GH¢4.74 million in revenue but invested a huge sum of GH¢15.41 million as expenditure, while Sunyani Airport accrued GH¢95,626.58 in revenue after an expenditure of GH¢4.53 million.

Surprisingly, the Ho Airport, which generated no revenue, had an expenditure of GH¢1.38 million in its books in 2022, while the Wa Airport generated GH¢77,250.48 as revenue and invested GH¢2.15 million in its operations.

Not commercially viable

The Auditor-General, Johnson Akuamoah Asiedu, in the 2023 Auditor- General’s Report on the account of public boards, corporations and other statutory institutions sighted by the  Daily Graphic, stated that the unimpressive performance by the regional airports was attributable to low passenger patronage, few domestic airlines currently in operation, and the underutilisation of airport rentable facilities or space for non-aeronautical revenue.

“Section 7 of the Public Financial Management Act, 2016 (Act 921) states that a Principal Spending Officer shall, in the exercise of duties under this Act, establish an effective system of risk management, internal control and internal audit in respect of the resources and transactions of a covered entity.

 

 

“We conducted an analysis on the operations of five regional airports in terms of their commercial viability and noted that all five regional airports were not commercially viable,” the report stated.

It said the current trend affected the Ghana Airports Company Limited’s (GACL’s) finances considering low revenue generated compared with a high operational cost of running those regional airports.

The report warned that the underutilised airport facilities as in the case of Ho Regional Airport could result in the deterioration of the facility.

AG’s recommendation

The Auditor-General, therefore, recommended that GACL Management should encourage existing and potential domestic airlines to patronise the airports by providing possible incentives to them.

 

 

“We also recommended that Management should embark on a publicity drive to promote and market these airports to encourage more air travellers to patronise these Regional Airports.

“Furthermore, the Commercial Service Department of the GACL should identify potential concessionaires to occupy idle spaces to generate more revenue through rent and royalties,” the report said.

It added that GACL management should liaise with appropriate regulatory authorities to reduce regulatory barriers for potential airlines without necessarily compromising safety.

GACL’s response

The report also captured the response of the management of the airports who admitted that none of the regional airports were commercially viable.

However, the GACL said it was envisaging that with the new infrastructure and the commencement of the international operations, some of the airports in the regions could become viable.

“GACL is also responsible for the provision of related social and public services in all the regions of the country from its own resources. The company is required to invest immensely in all the regional airports in Kumasi, Tamale, Sunyani, Wa airstrip and the new airport at Ho,” the report captured as GACL’s response to a specific question.

“These regional airports are not revenue generating and cannot fund the required development projects which are needed to keep them operational,” the report said. “It must be emphasised that the creation of these non-commercially viable regional airports is a national policy. Airport infrastructure is highly capital intensive and can only be done through retained earnings.

“Developing the infrastructure at the regional airports would create massive job opportunities during and after construction,” the report further stated as the response from GACL.

GACL deserves support

Management of the facilities, however, stressed that in view of the social and economic benefits of domestic aviation, GACL deserved government’s support to enable the company to expand and become competitive.

That, the management said, would also ultimately achieve the objective of providing access for emergencies through air transport in all the regions to make Ghana an aviation hub in the Economic Community of West African States (ECOWAS) sub-region.

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The A-G’s report indicated that the company contravened the Public Procurement Act in the expenditure, which amounted to over $145 million.

The report also noted that ECG failed to recover a surplus of GH53.9 million identified through monitoring efforts and did not pursue legal action against customers engaged in electricity theft, missing a chance to discourage such activities.

The audit carried out between August and December 2022, covered the period from 2016 to 2021 and included examinations at various ECG locations, such as the headquarters, the Metering and Technical Services (MTS) Division, the Materials and Depot in the Greater Accra Region, along with four selected regional and nine district offices.

“ECG signed 50 contracts to procure 862,750 meters and its accessories amounting to USD145,010,153.92 over the audit period without adhering to the requirement of the Public Procurement Act.”

“During our audit period, ECH was unable to recover all the GHC 53,988,463.31 that it detected through monitoring, and failed to prosecute customers who were engaged in power theft to serve as a deterrent to others,” the report stated.

In a letter to the Speaker dated June 2, 2023, Auditor-General Johnson Akuamoah Asiedu advised that the ECG should ensure all procurement activities adhere to the Public Procurement Act.

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The amount is, however, a 32 per cent reduction of GH¢5.2 billion over the previous year’s situation where GH¢16.57 billion irregularities were identified.

The improvement made in curbing the irregularities was through concerted interventions of various stakeholder institutions, including the implementation of the Auditor-General’s recommendations by the auditees, the government’s timely release of funds to the Audit Service, and swift action by Parliament on audit reports.

Although the reduction in irregularities is appreciable, the country is still not out of the woods as GH¢11.32 billion irregularities recorded in six different Auditor-General’s reports in 2023 alone is a substantial amount of money that could have been applied appropriately to support national development.

Time frame

The Auditor-General, Johnson Akuamoah Asiedu, told the Daily Graphic in Accra last Monday that so far 13 reports on the 2023 accounts had been submitted to Parliament within the time frame required by the 1992 Constitution.

“So, on June 27, 2024, we submitted 13 reports to Parliament within the timeframe required by the 1992 Constitution and we will soon submit other Performance Audit Reports,” he said.

Mr Asiedu explained that, the reports highlighted irregularities and weaknesses in the internal control systems of some public sector entities.

He said the total financial irregularities reported in last year’s reports amounted to GH¢11.32 billion, made up of cash, unrecovered debts, procurement, payroll, tax, stores and contract irregularities.

“We saw a decline in irregularities reported over the previous year’s figure of GH¢16.57 billion, a significant reduction of over GH¢5.2 billion or 32 per cent,” the Auditor-General added.

Six reports

Mr Asiedu stated that the irregularities were uncovered in six reports on ministries, departments and agencies; public boards, corporations and other statutory institutions, and technical universities and colleges of education.

The rest are pre-university educational institutions; management and utilisation of the District Assemblies Common Fund and other statutory funds; and district assemblies’ internally generated funds (IGFs).

The Auditor-General said the irregularities captured in the public boards, corporations and other statutory institutions, for instance, reduced from GH¢15.06 billion in 2022 to GH¢8.79 billion in 2023.

“Similarly, the irregularities for management and utilisation of the District Assemblies Common Fund and other statutory funds dropped from GH¢53.64 million in 2022 to GH¢49.65 million, while that of pre-university educational institution declined from GH¢7.64 million in 2024 to GH¢7.48 million in 2023,” he added.

Public boards report

Irregularities committed by public boards, however, increased from GH¢5.47 billion in 2019 to GH¢12.86 billion in 2020 and from GH¢4.63 billion in 2021 to GH¢17.48 billion in 2023.

“In 2022, the total irregularities decreased by 13.9 per cent from the 2021 figure of GH¢17.48 billion to GH¢15.06 billion,” he said. “During the period ending December 31, 2023, the total irregularities recorded a decrease of 41.6 per cent or GH¢6.26 billion from GH¢15.06 billion in 2022 to a total irregularities figure of GH¢8.80 billion,” Mr Asiedu added.

The Auditor-General said except for 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 that year, as against 113 institutions audited and reported on in 2022.

The 2023 irregularities of GH¢8.80 billion comprised a recoverable amount of GH¢8.73 billion and administrative infractions of GH¢66.81 million, Mr Asiedu said.

The Auditor-General further explained that administrative irregularities were made up of procurement irregularities and other procedural infractions and lapses in public financial management.

He stressed, however, that “these administrative irregularities do not connote loss of funds”.

“Out of the total irregularities of GH¢8.79 billion, the recoverable amount of GH¢8.73 billion represents 99.24 per cent. The administrative portion of GH¢66.81 million was irrecoverable and was made up of procurement and other irregularities representing 0.76 per cent.

Recoverable amount

Mr Asiedu stated that the recoverable amount constituted inter-governmental agencies debts, other overdue receivables, locked up investments, unpaid taxes, unretired imprest, advances and loans given to employees of various institutions.

He said the administrative irregularities comprised infractions that arose from procurement irregularities, overdue payables, and the payment of penalties due to delayed payments to suppliers.

“We recommend strict implementation of our recommendations to ensure financial discipline in the management of public resources,” Mr Asiedu indicated.

The Auditor-General expressed appreciation to the Public Accounts Committee of Parliament for its timely consideration of the reports and enforcing them.

“I also thank the government and the Ministry of Finance for the timely release of funds to enable me and my office to discharge our mandate imposed by the Constitution,” Mr Asiedu added.

According to the NDC, the Auditor-General is duty-bound to publish the said report, which is precisely what he has done.

The Attorney-General in a letter to the Auditor-General dated February 7 described the publication of the report which exposed widespread infractions by government agencies and ministries, as premature.

The A-G also argued it was unconstitutional for the report to be published before Parliament had a chance to debate it and must be removed from the website.

But in a statement, the National Communications Officer of NDC, Sammy Gyamfi, said it must be condemned in no uncertain terms.

The party further described the A-G’s directive as ungodly interference and intrusion into the mandate of the Auditor-General by someone who ought to know better.

The NDC in the statement also reminded the Attorney-General that Article 187(7)(a) of the 1992 Constitution guarantees the independence of the Auditor-General.

“It explicitly provides that, the Auditor-General in the performance of his duties, is not subject to the direction or control of any person or authority.

“We can appreciate the discomfiture of Godfred Dame, given that as the principal legal advisor to the corrupt Akufo-Addo/Bawumia Government, he is obviously worried by the putrefying rot that has been uncovered by the Auditor-General regarding how COVID-19 funds were grossly misused by functionaries of the government.

“However, we cannot help the fears of the Attorney-General who has to be reminded in very clear terms that, the Auditor-General’s fidelity is to the laws of this country and not him,” the statement read.

The NDC said they believe the Auditor General deserves commendation for faithfully discharging his duties and not condemnation.

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To them, only a corrupt government that has a penchant for whitewashing acts of thievery will be worried about the publication of Audit Reports.

Below is the full statement of the NDC:

WITHDRAW YOUR UNCONSTITUTIONAL LETTER TO THE AUDITOR-GENERAL – NDC TO ATTORNEY GENERAL, GODFRED DAME.

The National Democratic Congress (NDC) has become aware of a letter addressed to the Auditor-General, by the Attorney-General, Godfred Yeboah Dame in which he condemned the latter over his publication of the report on the Special Audit of COVID-19 expenditures of the Government of Ghana for the period March 2020 to June 2022.

The Attorney-General in the said letter, among other concerns, took umbrage to the publication of the said audit report which he describes as “premature” because in his view, same has not been debated by Parliament and considered by the appropriate committee of Parliament.

The NDC condemns in no uncertain terms this ungodly interference and intrusion into the mandate of the Auditor-General by someone who ought to know better.

We need not remind the Attorney-General that Article 187(7)(a) of the 1992 Constitution guarantees the independence of the Auditor-General. It explicitly provides that, the Auditor-General in the performance of his duties, is not subject to the direction or control of any person or authority.

We can appreciate the discomfiture of Godfred Dame, given that as the principal legal advisor to the corrupt Akufo-Addo/Bawumia Government, he is obviously worried by the putrefying rot that has been uncovered by the Auditor-General regarding how COVID-19 funds were grossly misused by functionaries of the government. However, we cannot help the fears of the Attorney-General who has to be reminded in very clear terms that, the Auditor-General’s fidelity is to the laws of this country and not him.

The Audit Service Act, 2000 (Act 584) confers power and responsibility on the Auditor-General to carry out special audits, as has been conducted into the COVID-19 expenditures of the Akufo-Addo/Bawumia government. For the purpose of clarity, section 16 of Act 584 provides that:

“The Auditor-General may in addition to the audit of public accounts, carry out in the public interest any necessary special audits or reviews and shall submit reports on the audits or review so undertaken to Parliament”.

It is worthy of note that, Section 23 of the Audit Service Act, 2000 (ACT 584) mandates the Auditor-General to publish reports of audits as soon as the reports have been presented to the Speaker of Parliament.

Therefore, contrary to claims of the Attorney General, the publication of the Auditor General’s special Audit report on the COVID-19 expenditures of the Akufo-Addo/Bawumia government was in strict conformity with the law. As a matter of fact, the Auditor General was duty-bound to publish the said report, which is precisely what he has done.

Godfred Dame must understand, that the Auditor-General in the performance of his duties is not subject to his legal opinions or interpretation of the law. His contention that the Auditor General has to wait for Parliament to enquire or debate audit reports he submits to the house before same is published is totally baseless and not borne out of the Constitution or any law in force in Ghana.

It must be emphasized that the age-long practice of publication of audit reports by the Auditor General is a legal imperative and conforms with the principles of probity, transparency and accountability that underpin the 1992 Constitution. Indeed, it is through such publications that the good people of Ghana, in whom sovereignty resides, are able to appreciate discussions and debates on audit reports by their representatives in Parliament.

The Auditor General deserves commendation for faithfully discharging his duties and not condemnation. Only a corrupt government that has the penchant for whitewashing acts of thievery will be worried about the publication of Audit Reports.

We in the NDC are particularly worried by this latest brazen attack on the independence of the Auditor-General given the unlawful manner in which the former Auditor-General, Mr Daniel Yao Domelovo was hounded out of office for exposing similar corrupt activities of the Akufo-Addo/Bawumia government.

We demand that the Attorney-General, Godfred Yeboah Dame immediately withdraws his unconstitutional and distasteful letter forthwith and cease from any further intrusion into the mandate of the Auditor-General. And we call on the Auditor-General to totally disregard the said letter of the Attorney General and treat it with utmost contempt as same is unconstitutional.

We also call on Civil Society Organizations, the media, moral society and all well-meaning Ghanaians to rise up and condemn this assault on the independence of the Auditor-General by the Attorney General.
 
Signed.
SAMMY GYAMFI ESQ.
(National Communication Officer)

He has consequently asked the Auditor-General to unpublish the report, pending the fulfilment of constitutional injunctions leading to the ultimate publication, including submitting the report first to Parliament.

Publishing the report ahead of its scrutiny by Parliament or a committee of it, is unconstitutional, the A-G points out.

In a letter dated February 7, 2023 for the attention of the Auditor-General, Mr. Johnson Akuamoah-Asiedu, the Attorney-General referenced “various discussions between your good self and me regarding the effective implementation of reports of the Auditor-General on audits into the public accounts of Ghana, particularly with regard to the issuance of disallowances and surcharges,” and pointed out that “The matters discussed have become more pertinent in view of the intense controversy generated by the publication of the report on the special audit of Government of Ghana Covid-19 transactions for the period March 2020 to June 2022 on the website of the Ghana Audit Service.”

According to the Attorney-General, while Article 187(5) of the Constitution mandates the Auditor-General to submit his report to Parliament and in that report, draw attention to any irregularities in the accounts audited, Section 16 of the Audit Service Act, 2000 (Act 584) clearly indicates that reports on special audits and reviews, as the one conducted in respect of the COVID-19 transactions, are subject to the requirement for the Auditor-General to submit the reports to Parliament.

“Article 187(6) of the Constitution requires Parliament to debate the report of the Auditor-General and appoint, where necessary and in the public interest, a committee to deal with any matters arising from it. This is repeated in section 21 of Act 584. Over the years, the Public Accounts Committee of Parliament (PAC) seems to be the committee designated by Parliament to interrogate issues arising out of the Auditor-General’s reports. It is only after satisfying the constitutional requirement of submitting the Auditor-General’s report to Parliament, the subsequent debate by Parliament thereon and conclusion of work by the appropriate committee of Parliament, that the report of the Auditor-General may be considered final and relevant action may be taken thereon”, the A-G argues.

“I observe that the report of the special audit on the Government’s COVID-19 transactions has been published on the website of the Audit Service. In light of the constitutional provisions pertaining to the duty of the Auditor-General after the preparation of audit reports, I consider a publication of the COVID-19 audit report or indeed any audit report particularly when same has not been either considered by Parliament or referred to a committee of Parliament, premature.”

The Attorney-General said while he is “mindful of the provision in section 23 of Act 584 which seems to mandate a publication of the reports as soon as they have been presented to the Speaker to be laid before Parliament,” “the laws governing the functions of the Auditor-General ought to be construed as a whole.”

Mr Dame argues that the constitutional duty of the Auditor-General to submit his reports to Parliament and Parliament’s consequential obligation to debate and scrutinise same, will be grossly prejudiced by a prior publication of the report.

“The proceedings of the PAC provide an opportunity for irregularities raised by the Auditor-General to be interrogated and queried. Persons and institutions affected by the report receive a further hearing on the findings of the Auditor-General’s reports at the proceedings of the PAC in Parliament. A prior publication of the Auditor-General’s report completely undermines the purport and meaning of article 187(5) and (6) and should not be encouraged. Consequently, I advise a withdrawal of the report on the Government COVID-19 transactions from your website before same has been debated by Parliament and considered by the appropriate committee of Parliament,” said the A-G.

The Commission believes that is the only way Ghanaians will benefit from his work.

The Commissioner of CHRAJ, Joseph Whittal, said in a media interview after swearing in a six-member audit committee on Thursday, September 8.

Mr Whittal, thus, asked the Auditor-General to heed to the calls of Ghanaians.

“It is not enough to enable citizens through civil society and others to go to the street for you to perform your duty.

“It is not about reporting, it is about actual recoveries. Ghanaians want surcharges, and he should listen to the voice of Ghanaians,” Mr Whital said.

Representatives of civil society groups hit the streets of Accra on Monday, September 5, to pile pressure on Auditor-General, Johnson Akuamoah Asiedu, to exercise his powers of surcharge and disallowance.

The CSOs accused him of blatantly refusing to use his surcharge powers since 2019, even after appeals and petitions by sections of the society for him to do so.

Their demand followed the release of the Audit Service’s latest report.

The report disclosed that the country saw financial irregularities to the tune of ¢17 billion. This was published in the Auditor-General’s Report for 2021.

Although the revelation was shocking to many, Ghanaians are questioning why the Auditor-General did not implement the initiative to surcharge institutions responsible for the lost revenue.

In a second letter dated July 1, 2022, addressed to the Attorney-General and Minister of Justice, OccupyGhana demanded confirmation of receipt of any disallowance and surcharge certificate issued by the Auditor-General.

The group argued that it had earlier written to the Attorney-General on the same matter and has not received a response.

In the letter which was copied to the Auditor-General, the Executive Secretary, Right to Information Commission, and the Information Officer, Office of the Attorney-General & Ministry of Justice and the media, OccupyGhana also demanded that the Attorney-General should provide evidence of steps taken to enforce the demands in the certificate.

OccupyGhana also expressed concern over the failure of the Attorney-General to either acknowledge receipt of their letter or supply the information they requested.

They have, therefore, entreated the Attorney-General to provide them with the issues they raised in their letter, demanding confirmation of receipt of any disallowance and surcharge certificate issued by the Auditor-General, as well as to provide evidence of steps taken to enforce the demands in the certificate.

The amount, according to the outfit, was paid as legal fees to private legal firm Lithur Brew and Company for no work done.

This was contained in the audited report of public boards, corporations and other statutory institutions.

According to the report, an amount of ¢2,302,369.67 was released to some officers of UPSA to transact official business on behalf of the University.

However, only ¢353,279.43 was accounted for with the necessary supporting documents leaving a difference of ¢1,949,090.24 to be accounted for, though the activities for which the funds were released had been conducted long ago.

The Auditor-General recommends that the amount be recovered as soon as possible.

The report also points out that in the review, the Management of UPSA, signed a retainer agreement dated March 16, 2014.

They paid an amount of ¢263,670 to law firm Lithur Brew and Company as a retainer fee but there is no evidence of the provision of any legal service to the University.

The report also noted that Lithur Brew and Company was appointed through sole-sourcing without recourse to the provisions of the Public Procurement (Amendment) Act, 2016 (Act 914).

The Auditor-General advised that the former Vice-Chancellor; Prof. Joshua Alabi and Lithur Brew and Company be made to refund the amount with an interest at the prevailing Bank of Ghana interest rate.

The report further advised that Management sets up a legal directorate that shall facilitate all legal matters for the University through the Attorney-General’s Department.

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Two officers of the University of Cape Coast, Kwame Fenyi, a Senior Administrative Assistant of the University’s Accra Office and Francis Arthur of UCC Enterprises, did not account for the total revenue of ¢55,557.60 collected between June 2017 and April 2018.

Also, contrary to provisions in the Financial Administration Regulations, the report noted that the College of Distance Education paid a total amount of ¢1,370,000 to two contractors for the supply of materials in transit but the items were never supplied.

The items were paid through various certificates issued without indications to the items, quantity, unit cost and others.

The audit team did not sight any documentary or physical evidence that such materials had been supplied to the projects though payments were made to the contractors during 2012 and 2014 financial years.

The Auditor-General recommends that Management provides a list of items, quantity, unit cost and evidence of supply to the projects to justify the payments, failing which the contractors and the officers who authorised the payments should refund the total amount of ¢1,370,000 at the prevailing Bank of Ghana interest rate to the University.

According to Kwaku Azar, the Board must be immediately dissolved, adding the members are not fit for any position of that nature.

“Their actions are sad and they are disgracing themselves and the president. The Board has gone rogue and must be dissolved immediately because they are not even fit to be a board over a mini shop,” he said.

The Auditor-General was directed to proceed on a 167-day mandatory leave and was expected to resume on Wednesday, March 3, 2021.

However, a letter signed by the Chairman, Professor Agyeman Dua popped up on Tuesday, March 2, 2021, challenging the age and nationality of Auditor General, Daniel Domelovo.

The letter indicated Mr Domelovo was due for retirement in June 2020 as his date of birth is 1960 and not 1961.

The letter also accused him of being a Togolese and not Ghanaian.

This they said was based on personal records available to the Public Service of Ghana.

Reacting to the development on Asempa FM’s Ekosii Sen, Prof Azar said the letter lacks credibility.

Describing it as malicious and scandalous, he stated it was a deliberate attempt to run down the Auditor General.

“Since when has the Board been charged with the responsibility of auditing the citizenship and age of the Auditor-General?” he quizzed.

• Domelevo resumes work amid controversies [Video]

• You were due for retirement in June 2020 – Domelevo told

He added: “It is about time the President stood firm for people to know his position as to whether he sides with the Board or not but there must be a dissolution to send a signal that such things won’t be tolerated.”

Mr Domelevo is said to have used the backdoor to access his office.

A vehicle that drove him to the office saw Mr Domelovo alight at the back entrance which is adjacent to the Controller and Accountant Generals Department

Information gathered suggested that his official parking spot was empty though he had resumed duty and settled in his office.

This is because the driver of the vehicle went away immediately after dropping him around 8:20 am.

Mr Domelevo has refused to comment on matters surrounding his forced leave or the current controversies though he acknowledged the media for their time.

Mr Domelevo was directed to proceed on his accumulated leave of 123 days but had the duration extended by 44 more days to include his leave for the year 2020.

He was said to have made use of only nine out of his 132 annual leave since assuming office in December 2016.

READ ON:

• You were due for retirement in June 2020 – Domelovo told

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However, just a day before his resumption of duty, a letter from the Audit Service Board sparked controversy about his age and nationality.

The Board claimed that Mr Domelevo was due for retirement in June 2020 and is a Togolese per record available to them.

Watch the video attached above:

According to the board, this is based on Mr Domelovo’s date of birth which is 1960 and not 1961 based on personal records available to the Public Service of Ghana.

“Records at the Social Security and National Insurance Trust (SSNIT) completed and signed by you indicate your date of birth as 1st June 1960 when you joined the scheme on 1st October 1978.

“The records show that you stated your tribe as Togolese and a non-Ghanaian. That your home town is Agbatofe,” part of the letter read.

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This was disclosed in a letter to the Auditor-General who was directed to proceed on a 167-day mandatory leave and was expected to resume on Wednesday, March 3, 2021.

“On 25th October 1992, you completed and signed a SSNIT Change of Beneficiary Nomination form, stating your nationality as a Ghanaian and your home town as Ada in the Greater Accra Region.

“The date of birth on your Ghanaian passport number A45800, issued on 28th February 1996 is 1st June 1961. That place of birth is stated as Kumasi, Ashanti Region,” the letter stressed.

Read the full letter below:

This comes after the Board appointed a private firm known as K&A Accounting Services to audit the foreign travels of the Auditor-General, as well as that of other top management staff of his office.

Mr Domelevo has kicked against the move, insisting that, it is a breach of the Constitution.

In a letter written to management of the Board and copied to Parliament as well as the Secretary to the President, he said the Constitution makes provision for only Parliament to conduct audits into the accounts of the Audit Service.

“Consequently, the accounting firm so appointed lacks the mandate to audit, review or examine documents and or records relating to the accounts of the Office of the Auditor-General,” he said.

He, therefore, wants the Board to withdraw this decision.

“I have no difficulty if auditors are appointed (at any time) in accordance with the Constitution to audit the accounts of the Office of the Auditor-General. It is of utmost importance that we obey the laws of this country and I will ensure compliance at all times,” he said.

K&A Accounting Services is expected to audit GH¢2.1 million and $199,000 spent on foreign travels by the Auditor-General and other top management staff.

The said amount covers the cost of travels from 2017 to 2020.

Subsequently, the Audit Service Board has also written to Mr Domelevo, defending their decision.

According to the Board, it is strange that an Auditor-General who has been preaching accountability, is now unwilling to subject himself and his office to audit scrutiny.

Chairman of the Board Prof. Dua Agyeman argues that Article 189 (3) (b) of the 1992 Constitution gives power to the board to make regulations through a constitutional instrument “for the effective and efficient administration of the Audit Service”.

In view of this Article, he said, the board introduced the Audit Service Regulations, 2011 (C.I.70), which states that it (board) shall be “ultimately accountable and responsible for the overall performance of the Audit Service and also secure its public sector financial management and accountability process of the country”.

“‘In that instance, the board observes that the Auditor-General and the top management staff of the service had made many official travels out of the country, without producing any reports to the board or with nothing to show for such travels,” he said.

He added that, the board engaged the consultants based on Section 8 of Act 584 which allows them to engage the services of experts [if the need be], in order to ensure the efficient discharge of their duties.

Domelevo’s Accumulated leave

Meanwhile, Mr Domelevo is still serving his accumulated leave.

President Akufo-Addo in June asked him to take an accumulated leave of 123 days which was later extended to 167 days, effective July 1.

The move was highly criticised by Civil Society Organisations who further called for the reinstatement of Mr. Domelevo.

According to the CSOs President Akufo-Addo cannot ask the Auditor-General to proceed on leave when he had been assigned a special duty to investigate the payment of $1million to Kroll and Associates Limited by Senior Minister Yaw Osafo for some consultancy services.

The move was also been criticised by some members of the NDC who say this is a strategy employed by government to shield the Senior Minster from being investigated on the matter.

Despite these accusations, President Akufo-Addo refused to heed to the calls of these groups on the basis that, the Constitution makes provision for any public office holder to take leave.

Locks to the Office of the Auditor-General, Daniel Yao Domelevo has been changed while he is on leave.

The Auditor-General was surprised when he passed by the office to pick some documents only to realise that the locks to his office have been changed.

Mr. Domelevo said after he noticed that he couldn’t enter his office on Tuesday afternoon because locks have been changed by the acting on the instructions from the Board.

He said when he checked with the Board they will not confirm or deny giving such an instruction.

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On June 29, President Akufo-Addo ordered Mr Domelevo to take his accumulated leave.

The vociferous Auditor-General started was to take an initial 123 days but to start from July 1, but was later asked to 167 days to include 2020 leave days.

This comes in the wake of concerns raised by -General over the directive to take his annual leave because his work, according to him, is embarrassing the government.

A letter by Mr Domelevo dated July 3, 2020, outlined reasons why he believes the directive leaves much to be desired including what he described as bad faith on the part of the Presidency.

In response, Secretary to the President, Nana Asante Bediatuo, said the move was undertaken in consideration of the year 2020 which was excluded from the directive which only spanned 2017 to 2019.

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“We noted that the said letter is dated 3rd July, 2020, with an official reference number from the office of the Auditor-General, although you commenced your leave on 1st July, 2020,” he said.

“If, however, you have decided to include your annual leave for the year 2020, then it is expected that you will resume work after a well-deserved leave of 167 working days, with effect from 1st July, 2020,” the Presidency explained.

Mr Domelevo was sworn into office as Auditor-General on December 30, 2016.