Investigations by The Herald into the controversial GH¢68.7 billion forensic audit of inherited contractor arrears have uncovered a wide network of state officials and private individuals who may have questions to answer over what appears to be a coordinated scheme of inflated and duplicated payment claims.

The findings suggest that procurement officers, accountants, storekeepers, internal auditors, engineers, chief directors and even former Ministers of State who authorised payments could be implicated in the submission and approval of claims, some of which had already been settled by the state but were allegedly resubmitted for fresh payment.

Contractors and suppliers who endorsed the various certificates used to support the claims are also expected to come under scrutiny, raising concerns about possible collusion between public officials and private entities.

Despite the scale of the revelations, all those linked to the transactions remain at large, prompting growing calls for the Attorney-General and Minister of Justice, or the Economic and Organised Crime Office (EOCO), to initiate criminal investigations.

The audit report, presented to Parliament on behalf of Finance Minister Cassiel Ato Forson by his deputy Thomas Ampem Nyarko on 9 March 2026, revealed that auditors rejected GH¢8.1 billion in claims submitted by Ministries, Departments and Agencies (MDAs).

The rejected claims were found to include fictitious debts, forged documentation, duplicated invoices and requests for payment for goods and services that were never delivered.

According to the report, the Ghana Audit Service, working alongside international firms Ernst & Young and PricewaterhouseCoopers, reviewed GH¢68.7 billion worth of unpaid Interim Payment Certificates (IPCs), invoices and Bank Transfer Advices (BTAs) submitted to the Ministry of Finance.

Out of the total, GH¢45.4 billion was validated for payment, while GH¢13.3 billion remains under review pending further documentation.

However, The Herald’s investigations indicate that the audit has so far not triggered any immediate punitive action, despite what sources describe as “serious crimes against the state”.

One of the most striking cases involves the Ministry of Defence, which is reported to have submitted duplicated and re-recorded claims amounting to GH¢122.8 million prior to the departure of former Defence Minister Dominic Nitiwul.

In one instance, a GH¢4.8 million contract for the supply of vehicles intended for border surveillance during the 2024 general election exposed glaring discrepancies. Although a Stores Receipt Advice (SRA) dated 12 October 2024 confirmed delivery, the vehicles were never supplied.

Yet, official documentation bore the signatures of storekeepers, internal auditors, procurement officers and chief directors, all attesting that the goods had been received in accordance with contractual specifications.

Investigations reveal that such documentation forms the basis upon which the Ministry of Finance authorises payments through the Ghana Integrated Financial Management Information System (GIFMIS), an electronic platform designed to enhance transparency and accountability in public financial management.

Under the system, payments are processed only after both hard copy and electronic approvals have been secured, with final authorisation triggering disbursement through the Bank of Ghana to the relevant MDAs.

Sources say this layered approval process, which relies heavily on documentation from originating agencies, makes it difficult for the Ministry of Finance or the Controller and Accountant-General to independently verify whether goods have actually been delivered.

“The system is only as credible as the documents submitted,” a source familiar with the process told The Herald. “If those documents are falsified and signed off at multiple levels, the state can easily be misled into making wrongful payments.”

Further complicating matters, some contractors and suppliers have reportedly distanced themselves from the debts attributed to them, with several allegedly informing the new administration that they are not owed any money by the state.

Sources suggest that fear of criminal prosecution may have prompted these denials, but critics argue that investigators should trace who initiated the re-submission of the payment certificates and identify all parties involved.

Analysts believe the nature of the documentation, requiring signatures from both state officials and contractors, points to a possible conspiracy, as such certificates cannot be generated unilaterally.

Engineers are also under scrutiny for certifying that works had been completed, often without physical verification, while internal auditors endorsed checklists confirming delivery of goods and services that may never have materialised.

Critics insist that any criminal probe must begin at the MDA level, targeting those directly responsible for originating and certifying the claims before extending to higher authorities who approved payments through GIFMIS.

“There is a clear chain of responsibility, from engineers and procurement officers to accountants, chief directors and ministers under whose authority these claims were submitted,” a source said.

The revelations have fuelled arguments that, but for the change in government, the entire GH¢68.7 billion in claims might have been approved without scrutiny. With mounting public concern, pressure is intensifying on law enforcement agencies to act decisively to unravel what could be one of the most extensive financial irregularities in Ghana’s recent history.

These recycled claims originated from several ministries, departments and agencies (MDAs), including the Ministry of Roads and Highways (GH¢3.6 billion), Ministry of Health (GH¢384.8 million), Ministry of Energy (GH¢216.7 million), Ministry of Food and Agriculture (GH¢57 million), Independent Power Producers (GH¢36.4 million), Ministry of Finance (GH¢26.4 million), and the Ministry of the Interior (GH¢3.1 million).

“Mr Speaker, but for our vigilance, the Ghanaian taxpayer would have lost a colossal GH¢4.4 billion in these recycled claims,” the Deputy Finance Minister told Parliament.

The Defence Ministry was also found to have recorded expired contracts as fresh liabilities, reporting GH¢77.1 million in outstanding claims for which IPCs and invoices had been issued, even though the contracts had lapsed and the required deliveries had not been made.

During Mr Nitiwul’s tenure, the ministry procured Soviet-era armoured vehicles reportedly more than five decades old at a cost exceeding US$10 million. The specialised vehicles, which had previously been scrapped by the Azerbaijani government, were acquired by the Akufo-Addo administration and commissioned for use by Ghanaian troops on a United Nations peacekeeping mission.

It remains unclear whether this procurement formed part of the audit review. The vehicles, which were fitted with mounted weapons, are no longer in use, having been described as unsuitable and in poor condition, perforated, leaking and broken down beyond repair.

Auditors also uncovered transactions worth GH¢9.4 million, supported by forged Stores Receipt Advices, which were used to justify payment requests for goods that were not delivered.

In a separate development, the Judicial Service was also cited in connection with falsified SRAs. An SRA dated 25 October 2024 indicated the receipt of seven Toyota saloon cars. However, following the commencement of the audit, the supplier wrote to the Judicial Service on 10 April 2025, indicating that it was unable to deliver the vehicles as scheduled.

The development revealed that fraudulent documentation had been submitted to the Ministry of Finance to support payment claims. Authorities say steps have since been taken to prevent a recurrence.

According to the Deputy Finance Minister, the cases point to a troubling pattern of fraud capable of exposing the state to significant financial losses.

The audit further revealed that several MDAs lacked adequate records of their contractual commitments, payments made and outstanding obligations. As a result, the Government was often reliant on contractors and suppliers to determine the extent of its liabilities, a situation officials say underscores the need for an urgent review and redesign of the public financial management framework.

Auditors also identified duplicated and overstated claims by MDAs totalling GH¢1.4 billion. Among the institutions cited were the Ministry of Local Government, Chieftaincy and Religious Affairs (GH¢408.31 million), Ministry of Energy (GH¢386.71 million), National Service Scheme (overstated arrears of GH¢334.5 million), Ministry of Roads and Highways (GH¢125.65 million), Ministry of Health (GH¢114.2 million), and the National Commission for Civic Education (GH¢8.8 million).

Parliament was told about how in 2024, the Akufo-Addo government paid for 34,000MT of rice to address the impact of the dry spell. However, the Ministry of Food and Agriculture received and distributed 24,000MT of rice. To date, 10,000MT remains unaccounted for, even though the entire quantity has been fully paid for.

The Audit revealed that the Akufo-Addo government also contracted a company to supply 100,000MT of maize. The Ministry of Food and Agriculture submitted store receipt advice as evidence of delivery of the 100,000MT maize worth GH¢771.2 million to the Ministry of Finance for payment, but only 11,900MT was supplied and distributed.

It is worth noting that the stores receipt advice was supported by a checklist that was certified by the internal auditor of the Ministry of Food and Agriculture.

Under the Farmer Food Relief and Recovery Programme, a transportation company was contracted to transport 134,000 metric tonnes of maize and rice to farmers across the country at a contract sum of GH¢115.2 million.

Even though the company transported only 35,000 metric tonnes, which should have cost GH¢30.9 million, the company was paid GH¢50 million.

In addition to this payment, the company was given 7,311 metric tonnes of rice, equivalent to 14,622 bags of 50kg rice, which amounts to GH¢11.7 million in lieu of cash for no work done. This brings the total payment to GH¢61.7 million.

As a result, the Auditor-General rejected the GH¢65.2 million requested by the Ministry of Food and Agriculture as additional payment to the said transport company.

Report By: theheraldghana