From Ministries to District Assemblies: Auditor-General exposes recurring governance failures
Every classroom left unfinished, every drainage project delayed, every abandoned health facility and every Ghana Cedi of public revenue that goes uncollected represents more than an accounting discrepancy; it represents a missed opportunity to improve the lives of Ghanaians.
Across the country, citizens pay taxes, business operating permits, property rates and market tolls with the expectation that those resources will be transformed into roads, schools, hospitals, sanitation facilities and other essential public services.
Yet the latest reports of the Auditor-General suggest that weaknesses in financial management, procurement, revenue administration and project supervision continue to undermine those expectations.
The 2025 Auditor-General’s reports on the Public Accounts of Ministries, Departments and Agencies (MDAs) and Metropolitan, Municipal and District Assemblies (MMDAs) present a sobering picture of persistent governance failures across Ghana’s public sector.
Although the reports acknowledge improvements in financial reporting and revenue mobilisation in some institutions, they also reveal recurring weaknesses in procurement, contract administration, payroll management, asset management, project execution and internal controls that continue to expose public resources to waste and financial loss.
Public assets under scrutiny
One of the most striking examples comes from the Ghana Olympics House in Ridge, Accra, a government-owned facility occupied by several public institutions.
The Auditor-General found that Messrs K&A Developers were engaged as Facility Managers without evidence of competitive procurement or a formal contract governing the arrangement.
Although the Ministry explained that attempts had been made to regularise the procurement process through consultations with the Public Procurement Authority, the Ministry of Finance and the Attorney-General, auditors concluded that the arrangement did not comply with procurement requirements.
The report consequently recommended that the Chief Director suspend the company’s services and undertake a competitive procurement process to ensure value for money.
The governance concerns extended beyond procurement.
Between March 2023 and December 2025, the Facility Manager collected GH¢11.68 million in rent from the Youth Employment Authority (YEA), but instead of transferring the revenue into the Consolidated Fund as required by the Public Financial Management Regulations, the company retained and utilised the money for maintenance and other operational expenses.
The auditor-general maintained that all public revenue must first be paid into government accounts before expenditure is incurred and recommended recovery of the entire amount.
The audit also questioned expenditure on renovation works.
Although renovation and maintenance works valued at GH¢13.23 million were reported, auditors found supporting documentation for only GH¢5.31 million, leaving GH¢7.92 million unsupported.
The unsupported expenditure covered electrical works, plumbing, engineering services, lift installation, access control systems and other infrastructure improvements.
The report further noted that the National Labour Commission contributed GH¢520,245.54 towards elevator repairs without evidence of approval from the supervising ministry.
Together, these findings illustrate how weak procurement systems, inadequate documentation and poor contract management can compromise the stewardship of valuable public assets.
Similar weaknesses across ministries
The concerns raised at Ghana Olympics House were not isolated.
Across the Ministries, Departments and Agencies, auditors identified recurring weaknesses that affected payroll administration, project management, revenue mobilisation and disposal of public assets.
At the Ghana Health Service Headquarters, seven separated staff continued receiving salaries amounting to GH¢82,994.76, while seven unserviceable government vehicles were disposed of without approval from headquarters, and the proceeds could not be accounted for.
The Ministry of Health was cited for over eight abandoned projects across the country, prompting the Auditor-General to direct management to ensure contractors returned to complete the facilities.
At the Ministry of Food and Agriculture, auditors uncovered an overpayment of GH¢820,377 on the construction of a grain warehouse at Tumu after consultants certified work far beyond what had actually been executed.
Revenue administration weaknesses also surfaced within the Ghana Revenue Authority, where millions of cedis in outstanding tax assessments remained unpaid, prompting recommendations for intensified recovery efforts.
Although the individual cases differed, they reflected common governance weaknesses—poor supervision, inadequate documentation, weak internal controls and delayed enforcement of financial regulations.
Local governments face similar accountability challenges.
The Auditor-General’s review of Metropolitan, Municipal, and District Assemblies suggests that similar governance weaknesses persist at the local government level.
While 259 of the country’s 261 Assemblies submitted their financial statements for audit, reflecting a compliance rate exceeding 99 per cent, the report identified widespread financial irregularities that continue to deprive communities of much-needed development resources.
Among the most significant findings was the failure of 48 assemblies to collect GH¢10.55 million in property rates, business operating permits, market tolls, rents and other revenues legally due them.
The auditor-general observed that these uncollected revenues reduced funds available for development projects while increasing dependence on transfers from the District Assemblies Common Fund.
Revenue accountability also remained a concern.
Revenue collectors in 18 assemblies failed to account for GH¢916,633.04 collected on behalf of their institutions, exposing public funds to possible misappropriation.
The report further identified unsupported and unsubstantiated payments amounting to GH¢1.39 million, alongside missing general counterfoil receipt books, market tickets and other accountable documents whose disappearance increases the risk of revenue leakages.
Internal controls also appeared weak in several assemblies, where payroll irregularities resulted in unearned salaries being paid to officers who had vacated their posts or proceeded on study leave without pay.
In other cases, assemblies failed to commit the mandatory 20 per cent of their IGF to capital projects as required under national budget guidelines, diverting the resources instead to recurrent expenditure despite having ongoing infrastructure projects.
Beyond the numbers
Although audit reports often focus on financial figures, the consequences extend far beyond accounting.
Every uncollected property rate represents a drain that may not be desilted before the rainy season.
Every abandoned health project delays access to healthcare.
Every unsupported payment is money that could have financed classroom blocks, markets, roads, sanitation facilities or community water systems.
Weak financial management, therefore, affects not only government balance sheets but also the quality of public services citizens receive.
It also erodes public confidence in state institutions and discourages voluntary tax compliance when communities see little visible evidence of how public funds are utilised.
A recurring governance pattern
Perhaps the most striking observation emerging from both reports is the similarity of the governance failures.
Whether in central government institutions or district assemblies, the same issues recur repeatedly: weak procurement planning; poor contract administration; inadequate documentation; ineffective supervision; revenue leakages; payroll weaknesses; abandoned projects; and delayed implementation of previous audit recommendations.
The persistence of these irregularities suggests that Ghana’s accountability challenge is less about the absence of laws than about inconsistent enforcement.
The Public Financial Management Act, the Public Procurement Act and the Local Governance Act already provide clear legal frameworks for managing public resources.
What remains uncertain is whether officers responsible for breaches consistently face the sanctions prescribed under those laws.
Strengthening public accountability
Public finance experts argue that improving governance requires moving beyond annual audit reporting.
Among the reforms frequently recommended are stronger internal audit systems, digitised asset registers, automated revenue collection, improved procurement oversight, stricter contract management, enhanced parliamentary oversight through the Public Accounts Committee and the consistent application of sanctions against officers responsible for financial misconduct.
Equally important is the timely implementation of audit recommendations.
Successive reports continue to identify similar weaknesses across institutions, suggesting that corrective measures are often delayed or only partially implemented.
Conclusion
The Auditor-General’s 2025 Report presents more than a catalogue of financial irregularities.
They provide a comprehensive assessment of how public institutions manage billions of cedis entrusted to them on behalf of the Ghanaian people.
While many institutions continue to comply with financial reporting requirements and responsibly manage public resources, the recurring weaknesses identified in procurement, revenue management, payroll administration, project execution and asset management demonstrate that significant governance reforms remain necessary.
Ultimately, strengthening accountability will depend not only on exposing irregularities through audits but also on ensuring that recommendations are implemented, public funds are recovered where necessary and officials entrusted with state resources are held accountable.
By Opesika Tetteh Puplampu
Source: GNA