The Auditor-General, Johnson Akuamoah Asiedu, has rejected approximately GH₵12.1 billion out of a total of GH₵90 billion in government payables as of December 31, 2024.
According to the Auditor-General’s interim audit report, published on the websites of both the Ministry of Finance and the Ghana Audit Service, most of the rejected claims lacked proper documentation and evidence of value for money.
More than 41 per cent of the disallowed claims originated from the energy sector, an area that continues to face scrutiny over contract management, procurement processes, and legacy debts.
The rejected payables comprise various claims, commitments, and Bank Transfer Advices (BTAs) related to projects and services executed by Ministries, Departments, and Agencies (MDAs) across the country.
The report noted that the questionable claims were inherited from the erstwhile Akufo-Addo/New Patriotic Party (NPP) administration.
The Finance Ministry explained that the significant build-up of payables in 2024 contributed to a large primary deficit, far exceeding the modest surplus originally projected for the fiscal year.
In response, the Minister for Finance, Dr Cassiel Ato Forson, commissioned a comprehensive audit of all outstanding government payables and commitments as part of measures to curb arrears, strengthen fiscal discipline, and reinforce public financial management (PFM) controls.
The Ministry engaged the Auditor-General, along with two independent audit firms — PricewaterhouseCoopers (PwC) and Ernst & Young (EY) — to undertake an eight-week review aimed at validating the authenticity of the claims.
Dr Ato Forson stated that “the objective is to verify the legitimacy and accuracy of these claims.” He further emphasized that “the findings will guide corrective actions to resolve irregularities and improve accountability going forward.”
Preliminary audit results indicate that an additional GH₵77.8 billion in claims and commitments require further justification and documentation before being cleared for payment.
The Auditor-General’s report also revealed that engagements were held with MDAs, contractors, and suppliers to verify the legitimacy of each claim.
Affected entities have been given the opportunity to contest or justify their rejected claims by submitting the necessary supporting documents through their respective MDAs to the Ghana Audit Service.
The verification and validation window remains open until November 7, 2025. After that date, any arrears or commitments that remain unverified or unjustified will be permanently expunged from the government’s official arrears and commitments register.
The development underscores the government’s renewed commitment to restoring fiscal credibility, enhancing transparency, and sanitising public expenditure as Ghana consolidates its macroeconomic recovery efforts.
