A forensic audit has disallowed GH¢8.1 billion in payment requests submitted by various ministries, departments and agencies (MDAs) after investigators uncovered fraudulent and unsupported claims.
The findings were contained in a report presented to Parliament on behalf of Finance Minister Cassiel Ato Forson by Deputy Finance Minister Thomas Ampem Nyarko on March 9, 2026. The review examined GH¢68.7 billion in contractor arrears inherited by the government.
According to Mr Ampem Nyarko, the audit was conducted by the Ghana Audit Service in collaboration with international accounting firms Ernst & Young and PwC. The team assessed unpaid Interim Payment Certificates, invoices and Bank Transfer Advices submitted by contractors and suppliers to the Ministry of Finance.
The audit validated GH¢45.4 billion for payment, while GH¢13.3 billion remains under further scrutiny due to incomplete documentation. However, GH¢8.1 billion was rejected after auditors found evidence of forged paperwork, duplicated invoices, fictitious debts and claims for goods that were never supplied.
One case involved a GH¢89.4 million claim submitted by the former Ministry of Trade and Industry as government contributions to interest payments under the One District One Factory initiative. Auditors contacted the five banks listed to receive the funds, but all denied any outstanding debt.
“According to the auditors, the said GH¢89.4 million debt was fictitious,” Mr Ampem Nyarko told Parliament.
The review also found discrepancies in the government’s 2024 emergency food relief programme. Although payment was made for 34,000 metric tonnes of rice to respond to a dry spell, only 24,000 metric tonnes were reportedly received and distributed by the Ministry of Food and Agriculture, leaving 10,000 metric tonnes unaccounted for.
In addition, GH¢4.4 billion in claims covering payments already made between 2020 and 2024 were resubmitted by MDAs, with the Ministry of Roads and Highways accounting for the largest share.
Mr Ampem Nyarko said the Finance Minister has forwarded the audit report to the Attorney-General’s Department for further action.
“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.
