Auditor-General says more than GH¢5bn in public funds can be recovered
Ghana's Auditor-General says GH¢5.27bn in public funds can be recovered after uncovering widespread financial irregularities across government institutions.
More than GH¢5 billion in public funds could be recovered after Ghana's Auditor-General uncovered widespread financial breaches across government ministries, departments and agencies, with unpaid taxes accounting for the vast majority of the amount identified in the 2025 public accounts.
The Auditor-General's latest report identified GH¢5.27 billion in financial irregularities and outstanding obligations that it says should be recovered from state institutions and individuals responsible through existing legal and administrative processes.
The amount represents a sharp increase from GH¢2.06 billion recorded in 2024, with the value of irregularities rising by 156% in a year.
The findings are contained in the Report of the Auditor-General on the Public Accounts of Ghana Ministries, Departments and Other Agencies (MDAs) for the year ended 31 December 2025.
Tax debts drive record increase
The report shows that tax-related infractions accounted for GH¢4.8 billion, representing more than 91% of the total amount flagged.
According to the Auditor-General, the increase was largely driven by unpaid tax liabilities identified during a review of debt owed to the Ghana Revenue Authority's Large Taxpayers Office.
Among the biggest cases were GH¢3.02 billion in accrued but unpaid taxes owed by ten state institutions for the 2024 year of assessment.
Auditors also identified GH¢701.8 million in unpaid Value Added Tax (VAT) and related levies owed by 7,970 VAT-registered taxpayers in the Greater Accra Region, as well as GH¢8.3 million in unpaid Growth and Sustainability Levy owed by 813 companies and institutions.
The report further cited Enclave Power Ghana Limited, a Free Zones company, for failing to pay duties and taxes on local sales and services valued at US$19.36 million between October 2024 and June 2025.
The Auditor-General has directed the Commissioner-General of the Ghana Revenue Authority to intensify efforts to recover the outstanding taxes and enforce the sanctions provided under Ghana's tax laws.
Energy Ministry records largest cash irregularities
Beyond unpaid taxes, the report highlighted GH¢410.7 million in cash irregularities involving unsupported payments, unaccounted revenue, missing payment vouchers, unapproved expenditures and unretired imprests.
The Ministry of Energy accounted for the largest single case.
Auditors questioned GH¢285.8 million linked to 34 transactions that were not supported by payment vouchers or other relevant documentation.
The Auditor-General directed the Ministry's Chief Director to provide satisfactory evidence to support the expenditure or refund the amount into the Auditor-General's Recoveries Account.
Payroll and procurement concerns
The report also identified weaknesses in payroll administration, procurement, contract management and staff loan schemes.
Payroll irregularities amounted to GH¢19.9 million, including GH¢7.5 million paid to four deceased pensioners between February 2019 and March 2026. The Auditor-General recommended that the money be recovered, together with interest, from the beneficiaries' next of kin.
In the health sector, 596 employees of the Ministry of Health and the Ghana Health Service owed GH¢10.7 million under the Vehicle Hire-Purchase Scheme.
Auditors also questioned GH¢1.13 million in procurement irregularities, including advance payments made for vehicles that had not been delivered by the end of the financial year.
In another case, GH¢2.3 million paid as mobilisation for the supply of a patrol boat to the Fisheries Commission remained outstanding because the vessel had not been delivered by the close of 2025.
The report further cited unauthorised rental income collected from government bungalows in the Western Region, contributing to rent irregularities amounting to GH¢44,940.
Finance Ministry accounts for biggest share
The Ministry of Finance recorded by far the highest value of irregularities, accounting for GH¢4.81 billion of the national total, largely because of unpaid taxes, VAT and other levies administered by the Ghana Revenue Authority.
The Ministry of Energy followed with GH¢378.9 million, while the Ministries of Works and Housing, Health, Fisheries and Aquaculture Development, and Food and Agriculture recorded significantly smaller amounts.
Together, the Finance and Energy ministries accounted for almost 99% of all irregularities identified in the report.
Parliament expected to act
The Auditor-General's five-year analysis shows that financial irregularities within ministries, departments and agencies have increased from GH¢1.08 billion in 2021 to GH¢5.27 billion in 2025, with tax-related breaches emerging as the dominant source of losses to the state.
The report is expected to be referred to Parliament's Public Accounts Committee, where heads of the affected institutions are likely to be summoned to explain the findings and outline measures to recover the money.
The Auditor-General says the full GH¢5.27 billion is recoverable and has urged state institutions to enforce existing financial and tax laws to prevent further losses to the public purse.