Ghanaian public fund management and audit scrutiny

An Auditor-General’s report for the 2024 financial year has revealed widespread financial and management irregularities across 18 assemblies in Ghana’s Volta Region. The report indicates that significant portions of over GH¢32 million in District Assemblies Common Fund (DACF) allocations were mismanaged or unaccounted for. Specific findings include the Adaklu District Assembly misapplying GH¢470,000 for operational costs and over GH¢803,000 in payments across six assemblies lacking necessary receipts or certificates.

Separately, the Auditor-General is facing scrutiny regarding allegations that COVID-19 pandemic spending under the previous administration was understated. Investigative journalist Manasseh Azure Awuni has alleged that the office may have helped conceal the true extent of taxpayer expenditure. In response, Majority Chief Whip Rockson-Nelson Dafeamekpor has called for a forensic audit, citing a potential gap of more than GH¢600 million in fumigation spending that was allegedly omitted from previous audits.