The Auditor-General, Mr. Johnson Akuamoah Asiedu, has officially released a list of outstanding financial claims, commitments, and bank transfer advices (BTAs) submitted by various Ministries, Departments, and Agencies (MDAs) for verification.
The move is part of a nationwide audit to validate the legitimacy of arrears and commitments before the government approves any payments.
According to a statement issued by the Auditor-General and signed by Mr. Akuamoah Asiedu, the Ministry of Finance had earlier submitted these outstanding claims — covering works and services delivered by contractors and suppliers up to 31st December 2024 — for audit scrutiny.
The audit, conducted between May and October 2025, was carried out by the Ghana Audit Service in collaboration with two leading international accounting firms, PricewaterhouseCoopers (PwC) and Ernst & Young (EY).
The review aimed to establish the authenticity of all claims, many of which stem from projects executed across the country under different government programs.
“The Minister for Finance submitted to the Auditor-General outstanding commitments, claims, and bank transfer advices (BTAs) as at 31st December 2024 for audit to ascertain the legitimacy of such claims and BTAs before committing to pay them”.
Johnson Akuamoah Asiedu , Auditor-General, Republic of Ghana
Audit Collaboration with PwC and EY
The audit process, which lasted six months, involved detailed engagements with relevant MDAs, contractors, and suppliers. It covered project documentation, physical inspections where feasible, and validation of payment certificates and other supporting records.
According to the Auditor-General, this joint verification effort was designed to ensure accuracy, transparency, and fairness in determining the validity of government financial obligations.
The collaboration with PwC and EY, two globally reputable audit firms, was intended to enhance the integrity and credibility of the review process — a measure that has been widely welcomed by public financial management experts as an important step toward accountability and transparency.
Pending and Rejected Claims
The publication outlines a list of claims and commitments that are either pending validation or have been rejected entirely. These include a number of high-value infrastructure contracts, many of which fall under the Agenda 111 health infrastructure initiative, started under former President Nana Addo Dankwa Akufo-Addo.
Among the pending validations are: a claim of GH¢7,414,994.80 by CRCEG Ghana Ltd for the construction of a hospital at Mpohor in the Western Region (Agenda 111, IPC No. 5).
There is also an invoice worth GH¢2,941,900.00 by AVAGARDE Design Services for supervising the construction of one regional hospital, one psychiatric hospital, and eleven district hospitals under the Agenda 111 project.
Another one is a claim of GH¢7,463,218.50 by EON Engineering Solutions Ltd for the construction of a hospital in South Dayi, Kpeva, in the Volta Region (Agenda 111, IPC No. 6).
These claims are yet to be fully justified and will only be honoured upon submission of satisfactory evidence and documentation through the respective implementing MDAs.
“This publication grants you the opportunity to contest or query the details published by submitting justifications (including all relevant documentation) through the implementing Ministries, Departments, and Agencies to the Ghana Audit Service for final validation”.
Johnson Akuamoah Asiedu , Auditor-General, Republic of Ghana
This validation window will remain open until 7th November 2025, after which any unverified arrears, rejected claims, or pending validations will be permanently expunged from the government’s arrears and commitments list.
The Auditor-General’s directive effectively sets a strict deadline for final verification, underscoring the government’s commitment to enforcing fiscal discipline and curbing the accumulation of illegitimate financial obligations.
Transparency and Fiscal Discipline
The publication of pending and rejected claims forms part of broader efforts by the Mahama administration to restore credibility to Ghana’s public financial management systems.
Since assuming office in January 2025, the government has prioritized fiscal transparency and accountability as key pillars of its economic recovery programme.
By submitting all outstanding commitments for audit before payment, the Ministry of Finance and the Audit Service are working to prevent the recurrence of fraudulent, inflated, or double payments — issues that have plagued Ghana’s fiscal system in the past.
The Auditor-General’s decision to involve independent international audit firms reflects an intention to boost public trust and strengthen institutional integrity. Financial governance experts note that this approach aligns with best practices globally and demonstrates a renewed commitment to responsible fiscal management.
For contractors and MDAs, the audit exercise serves as a wake-up call to maintain proper documentation and compliance in project execution and financial reporting.
The Ghana Audit Service has emphasized that claims lacking adequate supporting documentation will not be honoured, regardless of project scale or contractor reputation.
The publication of specific project names and contractors is also expected to enhance public scrutiny, allowing citizens and civil society organizations to track and verify the status of projects financed with public funds. The ongoing verification process marks another major accountability milestone under Ghana’s renewed fiscal management regime.
The Auditor-General’s insistence on rigorous validation, coupled with the deadline for final submissions, sends a clear message that public funds will only be disbursed where transparency and compliance are assured.
The move is also consistent with Ghana’s obligations under international financial frameworks, including the International Monetary Fund (IMF) program, which emphasizes improved transparency in public spending and arrears clearance.
As the 7th November deadline approaches, contractors and MDAs are expected to provide all necessary evidence to justify their claims.
Any failure to do so will see those arrears permanently struck off government records — an outcome that could have far-reaching implications for contractors and the future of project financing.
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