The Auditor-General has recommended that the Chief Director of the Ministry of Energy ensure that a total amount of GH¢285,761,789.32 is accounted for with the relevant supporting documents.
Failing this, the amount should be recovered from the Chief Director and paid into the Auditor-General’s Recoveries Account, the 2025 report said.
Total cash irregularities noted during the period amounted to GH¢410,699,645.00, representing 7.8 percent of the total irregularities.
The report said these irregularities, which cut across Ministries, Departments and Agencies (MDAs), were attributable to the underlisted infractions:
Unapproved disbursements
Unpresented payment vouchers
Unaccounted revenue
Unsupported payment vouchers
Unretired imprest
“Included in the total cash irregularities was an amount of GH¢285,761,789.32 relating to 34 transactions that were not supported with payment vouchers and relevant documents for our review,” it said.
“We recommend that the Chief Director of the Ministry of Energy ensure the total amount of GH¢285,761,789.32 is accounted for with the relevant supporting documents.
“Failing this, the amount should be recovered from the Chief Director and paid into the Auditor-General’s Recoveries Account,” the report stressed.
The report also revealed that the overall financial impact of weaknesses and irregularities identified in the course of the audit amounted to GH¢5,266,315,079.
The Auditor-General’s Office said it would investigate these matters further and, where appropriate, disallow any items of expenditure that were contrary to law, and surcharge responsible officials accordingly.
Tax Irregularities – GH¢4,801,918,422 17
The report said that tax irregularities accounted for 91.2 per cent of the total financial infractions reported.
Included in this category was a total amount of GH¢3,016,899,115.00 accrued debt owed by ten (10) State Institutions, and GH¢701,722,994.00 arising from VAT and related levies due from 7,970 VAT- registered taxpayers.
“We recommended that the Commissioner-General of the Ghana Revenue Authority (GRA) strengthen its monitoring and supervision of staff. The Authority should also take steps to improve tax collection efficiency, intensify follow-up on overdue taxes, and apply sanctions as prescribed by tax laws,” the report recommended.
Here is the full Report_of_the_Auditor-General_on_the_Public_Accounts_of_Ghana_–_Ministries,_Departments_and_other_Agencies_for_the_year_ended_31_December_2025:
