The Auditor-General, Johnson Akuamoah Asiedu, has rejected approximately GH¢12.1 billion out of nearly GH¢90 billion in government payables as of December 31, 2024, raising serious concerns over the legitimacy of claims submitted by Ministries, Departments, and Agencies (MDAs).
According to the Auditor-General’s interim audit report published on the Ministry of Finance and the Ghana Audit Service websites, more than 41 per cent of the rejected claims originated from the energy sector, a hotspot for legacy debts and contract irregularities.
The rejected amounts include claims, commitments, and Bank Transfer Advices (BTAs) for projects and services executed across government institutions. The Ministry of Finance noted that the sharp accumulation of payables contributed significantly to the large primary deficit recorded in 2024, diverging from the modest surplus initially projected.
To address the rising arrears and reinforce public financial management controls, the Minister for Finance, Dr. Cassiel Ato Forson, commissioned a comprehensive audit of all outstanding government payables. The audit was conducted by the Auditor-General in collaboration with independent firms PricewaterhouseCoopers (PwC) and Ernst & Young (EY) over an intensive eight-week period.
Dr. Ato Forson emphasised that the exercise aims to verify the legitimacy and accuracy of all claims submitted. “The findings will guide corrective actions to resolve irregularities and improve accountability going forward,” he added.
Initial results show that an additional GH¢77.8 billion in claims require further justification and documentation before they can be approved for payment.
The audit process involved engagements with MDAs, contractors, and suppliers to confirm the authenticity of each payable. Entities whose claims were rejected have been given the opportunity to submit supporting documents through their MDAs to the Ghana Audit Service for reconsideration.
The verification window remains open until November 7, 2025. After this deadline, any arrears or commitments that remain unverified will be permanently expunged from the government’s official arrears and commitments register.
The development signals the government’s renewed commitment to fiscal credibility, transparency, and expenditure discipline as Ghana works to consolidate its macroeconomic recovery efforts.
