Public officials and other individuals owe the state GHS 280.5 million from Auditor-General surcharges. This substantial amount remains uncollected more than three years after a special recovery account was established to manage these funds.
Documents obtained by The Fourth Estate reveal that only GHS 57.2 million has been recovered since the account's creation in June 2022. The unrecovered sum highlights significant challenges in enforcing financial accountability and recovering public money lost through irregularities.
This ongoing failure to recover substantial public funds fits into a broader narrative of weak institutional enforcement in Ghana's financial management. Previous audit reports have consistently flagged issues with financial irregularities and lax adherence to procurement rules across various public institutions. The disparity between unrecovered surcharges and actual collections reflects persistent gaps in the country's anti-corruption efforts and public finance oversight.
The Auditor-General’s Recovery Account receives money from disallowances and surcharges. These are issued after audits identify unlawful payments, procurement breaches, or payroll irregularities. The Audit Service confirmed to The Fourth Estate that all recovered monies have been transferred to the Consolidated Fund. However, the accumulated unrecovered surcharges loom large over these efforts.
The outstanding amount, GHS 280,506,523.98, is nearly five times the total amount recovered. This includes GHS 49.5 million accumulated in the Bank of Ghana account and GHS 7.7 million in the GCB Bank account. The former Director-General of the National Service Authority, Osei Assibey Antwi, accounts for over GHS 265 million of the outstanding surcharges. He stated the matter is currently in court when contacted regarding these findings.
Other implicated individuals include Afriyie Owusu and Emmanuel Akorsah, linked to Mr. Assibey Antwi. Iddrisu Ibn Abubakar, Head of Accounts at the National Service Authority, Gideon Osei, Stephen Twumasi, and former Deputy Executive Director Gifty Afia Oware-Aboagye are also listed. Their cases further underscore the widespread nature of these financial irregularities.
Anti-corruption campaigner Edem Senanu told The Fourth Estate that weak institutional capacity and inadequate enforcement mechanisms undermine recovery efforts. He stressed the need for political will and continuous public scrutiny. Mary Addah, a governance expert and head of Transparency International Ghana, echoed these concerns. She highlighted that Ghana's legal framework for accountability is sufficient but often poorly implemented. She called for stronger deterrents, such as linking compliance with audit recommendations to career advancements and budget releases. This situation suggests that without a concerted push for enforcement, the state will likely continue to struggle to recoup lost funds. Decision-makers face pressure to demonstrate tangible action to reinforce public trust and strengthen financial discipline in the coming months.