Auditors reject GH¢8.1bn in inherited government claims after forensic audit
Auditors have rejected GH¢8.1 billion in payment claims submitted by ministries, departments and agencies (MDAs) after uncovering fictitious debts, forged documents, duplicated invoices and claims for goods that were not delivered.
This was contained in a report presented to Parliament on behalf of the Minister of Finance, Cassiel Ato Forson, by the Deputy Minister of Finance, Thomas Ampem Nyarko, on Tuesday, March 9, 2026. The report details a forensic audit of GH¢68.7 billion in inherited contractor arrears.
Mr Ampem Nyarko said the Ghana Audit Service, working with international accounting firms EY and PwC, reviewed GH¢68.7 billion in unpaid Interim Payment Certificates (IPCs), invoices and Bank Transfer Advices (BTAs) submitted to the Ministry of Finance by contractors and suppliers.
Out of the amount examined, GH¢45.4 billion was validated for payment, while GH¢13.3 billion remains under review pending further documentation.
According to Mr Ampem Nyarko, the rejected GH¢8.1 billion involved claims that auditors found to be unsupported or fraudulent.
Among the findings, auditors discovered that the former Ministry of Trade and Industry submitted a request for GH¢89.4 million as government contributions to interest payments under the One District One Factory programme.
Mr Ampem Nyarko said auditors contacted the five commercial banks listed to receive the payments, but all denied being owed any amount.
“According to the auditors, the said GH¢89.4 million debt was fictitious,” he told the House.
The audit also uncovered irregularities in the government’s 2024 emergency food relief programme. The government paid for 34,000 metric tonnes of rice to address the dry spell, but the Ministry of Food and Agriculture received and distributed only 24,000 metric tonnes, leaving 10,000 metric tonnes unaccounted for, although payment had been made.
Mr Ampem Nyarko said the audit also identified GH¢4.4 billion in claims covering payments already made between 2020 and 2024, which were resubmitted by MDAs for payment again.
The Ministry of Roads and Highways accounted for the largest portion with GH¢3.6 billion, followed by the Ministry of Health with GH¢384.8 million and the Ministry of Energy with GH¢216.7 million.
The report also identified GH¢293 million in Bank Transfer Advices submitted by six MDAs without supporting documents such as contracts or payment certificates.
Mr Ampem Nyarko told Parliament that the Minister of Finance had referred the Auditor-General’s report to the Attorney-General’s Department for action against those responsible.
“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.
