Ghana's Auditor-General reported GHS 5.27 billion in recoverable financial irregularities across Ministries, Departments, and Agencies (MDAs) in 2025. This finding marks a sharp 156% increase from the GHS 2.06 billion recorded in the previous year, 2024.
Tax-related infractions overwhelmingly drove this surge, accounting for GHS 4.80 billion. This figure represents over 91% of all irregularities identified during the period. These tax breaches include outstanding obligations by state institutions, unpaid Value Added Tax (VAT) liabilities, and uncollected statutory levies.
These significant findings raise new concerns about revenue collection. Ghana is actively pursuing fiscal consolidation and stricter public spending controls. The reported increase in irregularities from GHS 1.08 billion in 2021 to GHS 5.27 billion in 2025 indicates ongoing challenges in public financial controls.
The Auditor-General's report highlighted GHS 3.02 billion in accrued but unpaid taxes by 10 state institutions. It also noted GHS 701.80 million in unpaid VAT and related levies from nearly 8,000 registered taxpayers in Greater Accra. The report specifically cited Enclave Power Ghana Limited for allegedly failing to settle duties and taxes on local sales valued at US$19.36 million.
Beyond tax issues, the audit identified GHS 410.70 million in cash irregularities. These included expenditures without proper support, missing payment vouchers, and unapproved disbursements. The Ministry of Energy alone accounted for GHS 285.80 million in undocumented transactions, the largest single non-tax case. Officials there received directives to justify these expenditures or refund the amounts personally, emphasizing their recoverable nature.
The report also pointed to payroll irregularities, specifically payments to deceased pensioners. It mentioned unrecovered staff loans and procurement breaches involving undelivered assets. Mobilisation payments for incomplete contracts and unauthorised rental income from government properties further compounded the issues.
The Ministry of Finance accounted for more than 91% of the national total through tax administration issues under the Ghana Revenue Authority (GRA). The Ministry of Energy ranked a distant second, mainly due to its GHS 285.80 million in undocumented transactions. Together, these two ministries represented almost 99% of all financial irregularities in 2025.
The Auditor-General recommended stronger enforcement by the Ghana Revenue Authority to recover outstanding amounts and improve compliance. Recovery of even a portion of the GHS 5.27 billion could significantly improve government cash flow. It would also reduce pressure on borrowing and support priority public spending.
However, the actual recovery depends on the urgent and disciplined implementation of these recommendations. Historically, audit findings have not always resulted in full recovery or administrative sanctions. Decision-makers must now act decisively to address these persistent weaknesses in public sector financial management.