Auditors have rejected GH¢8.1 billion in payment claims submitted by several ministries, departments and agencies (MDAs) after uncovering fictitious debts, forged documents, duplicated invoices and claims for goods that were never delivered.

The findings were contained in a report presented to Parliament on behalf of the Minister of Finance, Cassiel Ato Forson, by the Deputy Minister of Finance, Thomas Ampem Nyarko, on Tuesday, March 9, 2026.

The report details the outcome of a forensic audit into GH¢68.7 billion in inherited contractor arrears submitted to the Ministry of Finance (Ghana).

Audit of contractor arrears

Mr Ampem Nyarko told Parliament that the Ghana Audit Service, working together with international accounting firms EY and PwC, reviewed unpaid Interim Payment Certificates (IPCs), invoices and Bank Transfer Advices (BTAs) submitted by contractors and suppliers.

Out of the GH¢68.7 billion examined, auditors validated GH¢45.4 billion for payment, while GH¢13.3 billion remains under review pending additional documentation.

However, GH¢8.1 billion worth of claims were rejected after auditors determined that they were either unsupported or fraudulent.

Fictitious debt discovered

Among the irregularities uncovered was a request by the Ministry of Trade and Industry (Ghana) for GH¢89.4 million as government contributions to interest payments under the One District One Factory initiative.

According to Mr Ampem Nyarko, auditors contacted the five commercial banks listed to receive the payments, but all denied being owed the money.

“According to the auditors, the said GH¢89.4 million debt was fictitious,” he told Parliament.

Missing rice in relief programme

The audit also revealed discrepancies in the government’s 2024 emergency food relief programme.

While the government reportedly paid for 34,000 metric tonnes of rice intended to address a nationwide dry spell, the Ministry of Food and Agriculture (Ghana) confirmed that only 24,000 metric tonnes were received and distributed.

This left 10,000 metric tonnes of rice unaccounted for despite full payment being made.

Duplicate claims uncovered

The audit further identified GH¢4.4 billion in claims covering payments that had already been made between 2020 and 2024, but were resubmitted by MDAs for payment again.

The Ministry of Roads and Highways (Ghana) accounted for the largest portion of these duplicate claims with GH¢3.6 billion, followed by the Ministry of Health (Ghana) with GH¢384.8 million and the Ministry of Energy (Ghana) with GH¢216.7 million.

Auditors also found GH¢293 million in Bank Transfer Advices submitted by six MDAs without supporting documents such as contracts or payment certificates.

Legal action expected

Mr Ampem Nyarko said the report had been referred by the Finance Minister to the Attorney-General’s Department (Ghana) for further action against individuals responsible for the irregularities.

“Those who abused their offices, colluded with contractors, falsified records, or attempted to loot the public purse through the back door will be held to account,” he said.