Ghana’s Ministries, Departments and Other Agencies recorded financial weaknesses and irregularities totaling GH¢5,266,315,079 for the year ended December 31, 2025, according to the Report of the Auditor-General on the Public Accounts of Ghana.
The report, submitted by the Immediate Past Auditor-General, Johnson Akuamoh Asiedu, breaks down the infractions across seven broad categories, with tax irregularities dominating the total by a wide margin.
The report states that tax irregularities alone accounted for 91.2 percent of the total financial infractions reported, a figure that places the bulk of the year’s financial weaknesses squarely within Ghana’s tax collection and enforcement systems rather than spread evenly across government operations.
Tax Irregularities Lead at GH¢4.8 Billion
Tax irregularities came to GH¢4,801,918,422, according to the report. This category included GH¢3,016,899,115.00 in accrued debt owed by ten state institutions, alongside GH¢701,722,994.00 arising from VAT and related levies due from 7,970 VAT registered taxpayers.
The Auditor-General recommended that the Commissioner-General of the Ghana Revenue Authority strengthen its monitoring and supervision of staff.
The report further urged the Authority to improve tax collection efficiency, intensify follow-up on overdue taxes, and apply sanctions as prescribed under existing tax laws, signaling that enforcement gaps rather than policy design sit at the center of this category’s failures.
Cash Irregularities Reach GH¢410 Million
Cash irregularities totaled GH¢410,699,645.00, representing 7.8 percent of the overall figure. The report attributes these irregularities to a mix of infractions cutting across MDAs, including unapproved disbursements, unpresented payment vouchers, unaccounted revenue, unsupported payment vouchers, and unretired imprest.
Among the most significant findings within this category, the report flagged GH¢285,761,789.32 relating to 34 transactions that lacked payment vouchers and relevant supporting documents for audit review.
The Auditor-General recommended that the Chief Director of the Ministry of Energy ensure this amount is properly accounted for with the necessary documentation. Should this fail, the report states the amount should be recovered directly from the Chief Director and paid into the Auditor-General’s Recoveries Account.
Health Sector Staff Owe Millions in Vehicle Scheme Debt
Indebtedness, loans, and advances irregularities amounted to GH¢29,251,842.00, making up 0.6 percent of the total. A significant portion of this figure, GH¢10,741,014.92, was owed by 596 staff members of the Ministry of Health and the Ghana Health Service who benefited from the Ministry’s Vehicle Hire-Purchase Scheme.
To recover these funds, the Auditor-General recommended that the Chief Director of the Ministry of Health liaise with the Controller and Accountant-General’s Department to deduct monthly repayments directly from the beneficiaries’ salaries at source, ensuring recovery without further delay.
Payments to Deceased Pensioners Flagged
Payroll irregularities recorded during the period amounted to GH¢19,924,710.00. Within this figure, the report identified GH¢7,494,975.34 paid to four deceased pensioners between February 2019 and March 2026, payments that continued for years after the recipients had died.
The Auditor-General recommended that the Controller and Accountant-General recover the full amount, together with interest calculated at the prevailing Bank of Ghana rate, from the next of kin of the deceased pensioners.
The recovered funds should then be paid into the Auditor-General’s Recoveries Account at the Bank of Ghana. The report added that failing recovery through this route, legal action should be instituted against the next of kin.
Vehicles Paid For but Never Delivered
Stores and procurement irregularities totaled GH¢1,125,692.00. This category included GH¢1,083,284.77 paid in advance by 11 health facilities for vehicles under a hire-purchase agreement, vehicles that had not been delivered to the facilities as of December 2025.
The report recommended that the Director-General ensure the Director of Finance refunds this amount to the affected health facilities, given that they paid for equipment they never received.
Bungalows Rented Without Approval
Rent irregularities came to a comparatively small GH¢44,940.00, though the report singled out a specific case involving GH¢28,200.00 collected by the former Regional Meteorological Director for the Western Region.
According to the findings, this official rented three of the Agency’s bungalows to private individuals without approval from management.
The Auditor-General recommended recovering the full amount, plus interest at the prevailing Bank of Ghana rate, from Mr. Christian Ayi, the former Regional Director, with funds directed to the Auditor-General’s Recoveries Account. The report noted that failing this recovery, the Director-General should be held personally liable for the refund.
Patrol Boat Never Supplied Despite Payment
Contract irregularities amounted to GH¢3,349,828.00, with the report highlighting GH¢2,302,905.00 paid to Arch-Qube and Associates Limited as 15 percent of a contract sum for the supply of a patrol boat to the Fisheries Commission. As of December 2025, the report states, the patrol boat had not been supplied.
The Auditor-General recommended that the Chief Director ensure recovery of this amount directly from the supplier, with funds paid into the Auditor-General’s Recoveries Account. Should recovery from the supplier fail, the report states the amount should instead be recovered from the Chief Director personally.
A Pattern of Accountability Gaps
Taken together, the seven categories outlined in the report reveal a pattern extending well beyond simple bookkeeping errors, spanning uncollected taxes, undocumented cash transactions, benefits paid to the deceased, and payments made for goods never delivered.
The Auditor-General’s report states that further investigation will follow these findings, with any expenditure found contrary to law subject to disallowance and responsible officials subject to surcharge.
With tax irregularities alone accounting for the overwhelming share of the GH¢5.26 billion total, the coming months will likely test how effectively the Ghana Revenue Authority and affected MDAs respond to the report’s recommendations, and whether the recovery processes outlined translate into actual funds returned to the public purse.
READ ALSO: Stephen Appiah Set to Grace 5th Edition of the All Star Festival
