Ghana's MDAs Slammed with GH¢5.27 Billion in Financial Irregularities

The single sharpest fact in one or two punchy sentences. Who did what, where, when, and why it matters. Not a summary of everything — the one thing that makes someone stop scrolling. A reader who only reads this paragraph must understand what happened.

Financial irregularities in the accounts of Ghana's Ministries, Departments, and Agencies (MDAs) have surged 156% to GH¢5.27 billion in 2025. The Auditor-General's report flagged the questionable transactions and unpaid obligations, largely driven by tax infractions.

The value of irregularities rose from GH¢2.06 billion in 2024 to GH¢5.27 billion in 2025, representing a 156% increase. The report attributes this largely to outstanding tax liabilities identified during a review of debt stocks at the Ghana Revenue Authority's Large Taxpayers Office.

Among the major findings were GH¢3.02 billion in accrued but unpaid taxes owed by ten state institutions as of the 2024 year of assessment, alongside 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. Auditors also identified GH¢8.3 million in unpaid Growth and Sustainability Levy (GSL) owed by 813 companies and institutions.

In another case, Enclave Power Ghana Limited, a Free Zones company, was cited for failing to pay duties and taxes on local sales and services worth US$19.36 million between October 2024 and June 2025. The Auditor-General has directed the Commissioner-General of the Ghana Revenue Authority to strengthen supervision, intensify tax recovery efforts, and apply the sanctions provided under tax laws to recover the outstanding amounts.

Beyond tax-related infractions, the report identified GH¢410.7 million in cash irregularities, making it the second-largest category. These involved unsupported payments, unaccounted revenue, missing payment vouchers, unapproved disbursements, and unretired imprests across several public institutions.

The most significant case involved the Ministry of Energy, where auditors found GH¢285.8 million relating to 34 transactions that were not supported by payment vouchers or any relevant documentation. The Auditor-General has directed the Ministry's Chief Director to account for the expenditure or personally refund the amount into the Auditor-General's Recoveries Account.

The report also uncovered persistent weaknesses in other areas of public financial management. It recorded GH¢29.3 million in irregularities relating to loans and advances, including GH¢10.7 million owed by 596 employees of the Ministry of Health and the Ghana Health Service under the Vehicle Hire-Purchase Scheme. 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 Ministry of Finance recorded by far the highest irregularities for the year, accounting for GH¢4,809,329,211, driven almost entirely by unpaid taxes, VAT, and levies under the Ghana Revenue Authority and representing over 91 per cent of the GH¢5.27 billion flagged across all MDAs.