Over GH¢2 billion in financial irregularities have been uncovered in the latest audit of Ghana’s public sector accounts for the 2024 financial year.
This is according to the Auditor-General’s report submitted to Parliament in June 2025, which detailed systemic financial lapses across Ministries, Departments, and Agencies (MDAs). The report highlights persistent weaknesses in public financial management, with tax irregularities alone accounting for more than GH¢1.58 billion of the total.
The audit was conducted in accordance with Article 187(2) of the 1992 Constitution and under the Audit Service Act, 2000 (Act 584), alongside other statutory financial management frameworks.
The exercise covered the full calendar year of 2024, focusing on whether government institutions maintained proper records, accounted fully for public funds, and complied with relevant laws governing expenditure and revenue management.
The audit followed international standards and best practices, taking into consideration Ghana’s Public Financial Management Act 2016 (Act 921), the Public Procurement Act 2003 (Act 663) as amended, and associated financial regulations.
Tax infractions
The report identifies tax infractions as the single largest contributor to the irregularities. Unpaid VAT and income taxes owed by over 16,000 registered taxpayers amounted to approximately GH¢690 million.
The Ghana Revenue Authority was urged to strengthen its monitoring and supervisory systems, improve efficiency in tax collection, and apply sanctions in accordance with law. Cash irregularities amounted to GH¢177.7 million and stemmed from unapproved disbursements, unsupported payment vouchers, unaccounted revenue, and unretired imprests across multiple MDAs.
A notable example cited by the Auditor-General was GH¢39.6 million in unpresented payment vouchers across 22 transactions, for which no supporting documentation was made available.
Payroll irregularities
Payroll irregularities were another area of concern, with GH¢28 million in unearned salaries identified at Komfo Anokye and Tamale Teaching Hospitals. These payments were made to former staff members or individuals whose existence could not be verified during audits. The Auditor-General has called on Chief Executive Officers of the affected institutions to take immediate steps to halt such payments and recover the funds, warning that failure to do so would result in personal liability for validating officers and senior management.
Procurement
Procurement and stores irregularities amounted to GH¢5.25 million, largely related to the undersupply of vaccines intended to combat an anthrax outbreak in the five northern regions. Rent-related infractions totalled GH¢12.3 million, much of it arising from unpaid dues on government-leased properties, with the Ministry of Trade and Industry identified as a significant contributor to this shortfall. Contract irregularities reached GH¢31 million, including performance securities recoverable from contractors who failed to deliver on projects, particularly feeder road upgrades in the Western Region.
The Auditor-General’s report also placed these findings in historical context, noting a pattern of recurring infractions over the past five years. From 2020 to 2024, irregularities have consistently ranged between GH¢1.4 billion and over GH¢2.4 billion annually, underscoring entrenched weaknesses despite existing legal safeguards. The report described these irregularities as losses arising from impropriety or neglect of financial management frameworks, or savings that could have been made had officials adhered strictly to laws and regulations.
Recommendations include aggressive recovery of outstanding debts, stricter enforcement of procurement and payroll controls, sanctions against officers whose actions resulted in financial losses, and enhanced internal controls across government institutions.
The Auditor-General stressed that effective implementation of these recommendations remains crucial to safeguarding the public purse and ensuring accountability within the public sector.
Parliament’s Public Accounts Committee will in the coming days scrutinise the report’s conclusions and hold the responsible MDAs to account.
