Ghana's Auditor-General uncovered GHS 5.27 billion in financial irregularities across Ministries, Departments, and Agencies (MDAs) in 2025. This amount represents a sharp 156% increase from the GHS 2.06 billion recorded in the previous year. Auditors indicate the entire sum is recoverable through refunds, surcharges, or legal enforcement.
The surge in irregularities was primarily driven by tax-related infractions, which accounted for GHS 4.80 billion. This figure represents over 91% of all irregularities identified during the year. These tax breaches included outstanding obligations by state institutions, unpaid Value Added Tax (VAT) liabilities, and uncollected statutory levies.
These findings raise fresh concerns about revenue administration at a time when Ghana is pursuing fiscal consolidation. The government is also focusing on domestic revenue mobilization and tighter public expenditure controls. The persistent weaknesses in internal controls and revenue enforcement are particularly worrying for Ghana's economic stability.
The Auditor-General's report highlighted specific cases of concern. These included GHS 3.02 billion in accrued but unpaid taxes owed by 10 state institutions. An additional GHS 701.80 million in unpaid VAT and related levies came from nearly 8,000 registered taxpayers in Greater Accra. The report also 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 across public institutions. These involved unsupported expenditures, missing payment vouchers, and unretired imprests. The Ministry of Energy accounted for the largest non-tax case, with auditors questioning GHS 285.80 million in undocumented transactions. Officials were directed to justify this expenditure or personally refund the amount.
The Ministry of Finance, largely through tax administration issues under the Ghana Revenue Authority (GRA), accounted for over 91% of the national total. The Ministry of Energy ranked a distant second. Together, these two ministries represented almost 99% of all financial irregularities identified in 2025. This concentration suggests that a targeted recovery strategy could significantly reduce the national exposure demonstrated in the audit.
The five-year trend shows irregularities climbing from GHS 1.08 billion in 2021 to GHS 5.27 billion in 2025. This indicates persistent weaknesses in public financial controls and tax compliance. This increase is significant as the government aims to improve revenue performance and restore fiscal credibility.
Fiscal observers note a contradiction: the government seeks additional revenue while large recoverable amounts remain outstanding. Weak enforcement and non-compliance contribute to this issue. Recovering even a substantial portion of the GHS 5.27 billion could improve government cash flow and support priority spending. However, this depends on swift and disciplined action on the Auditor-General's recommendations.