Ghana Auditor-General Releases Interim Checklist: Rejected Arrears and Pending Commitments Explained

Public finance transparency is crucial for accountable governance. In a significant move, Ghana’s Auditor-General has published an interim checklist detailing rejected arrears and pending commitments. This update ensures only legitimate claims from Ministries, Departments, and Agencies (MDAs) are cleared for payment, promoting fiscal responsibility.

Introduction

The Auditor-General of Ghana, Johnson Akuamoah Asiedu, has released an interim checklist of rejected arrears, pending claims, and commitments. This document stems from a verification exercise on Bank Transfer Advices (BTAs) and exceptional obligations submitted by the Ministry of Finance as of December 31, 2024. Designed to enhance transparency in public budgeting, the checklist identifies claims needing further justification before government payments are authorized.

Why this matters for public sector auditing: Such interim reports prevent unauthorized spending, safeguard taxpayer funds, and align with Ghana’s constitutional mandates for the Auditor-General under Article 187. This release, dated around early November 2025, provides a clear pathway for stakeholders to address discrepancies.

Analysis

The verification process underscores the Auditor-General’s role in scrutinizing public expenditures. Here’s a breakdown of the audit methodology and findings.

Background of the Submission

Prior to the checklist’s publication, the Ministry of Finance compiled and forwarded all outstanding commitments, claims, and BTAs to the Ghana Audit Service. These relate to works executed and services provided across various MDAs nationwide. The cutoff date was December 31, 2024, ensuring audits precede any disbursements.

Audit Timeline and Partners

Conducted from May to October 2025, the audit involved collaborations with reputable international firms PwC and EY. Auditors engaged directly with MDAs, contractors, and suppliers to validate claim authenticity. This multi-stakeholder approach minimizes errors and fraud in public arrears clearance.

Checklist Scope

The interim list categorizes arrears and commitments as either rejected—due to insufficient evidence—or pending, awaiting additional documentation. It serves as a “period in-between” update, bridging initial audits and final resolutions. This pedagogical step educates entities on verification standards in Ghana’s public finance framework.

Summary

In summary, the Auditor-General’s interim checklist highlights rejected and pending government arrears and commitments post-verification. Submitted by the Ministry of Finance, these claims underwent rigorous audits with PwC and EY. Parties have until November 7, 2025, to submit justifications via MDAs to the Ghana Audit Service. Unresolved items will be expunged, enforcing fiscal discipline.

Key Points

Practical Advice

For contractors, suppliers, and MDAs affected by the checklist, proactive steps are essential to recover legitimate dues. This section offers a step-by-step guide to navigating the process.

Steps to Contest or Justify Claims

1. Review the Checklist: Access the full interim list via official Ghana Audit Service channels or the Auditor-General’s publications.
2. Gather Documentation: Compile invoices, contracts, completion certificates, and proof of service delivery.
3. Submit via MDAs: Forward supporting documents to the relevant Ministry, Department, or Agency for endorsement.
4. Forward to Audit Service: MDAs relay verified submissions to the Ghana Audit Service before November 7, 2025.
5. Track Progress: Monitor updates through official portals or direct inquiries to the Audit Service.

Best Practices for Public Sector Suppliers

Maintain meticulous records from project inception. Use digital tools for timestamped documentation to streamline future verifications. Engaging legal or financial advisors familiar with Ghana Audit Service protocols can expedite resolutions.

Points of Caution

While the process promotes accountability, several pitfalls warrant attention to avoid permanent losses.

Deadline Risks

Missing the November 7, 2025, cutoff means rejected or pending items are expunged from government records—no appeals thereafter. Early action is critical.

Documentation Shortfalls

Common rejection reasons include incomplete contracts or unverified BTAs. Ensure all submissions meet Auditor-General standards, avoiding fabricated evidence, which could lead to further scrutiny.

Misinformation Traps

Rely solely on official sources like the Ghana Audit Service website. Unofficial social media claims about extensions are unverified and risky.

Comparison

Comparing this interim checklist to prior Ghana Audit Service efforts reveals evolving transparency measures.

Versus Previous Audits

Unlike annual reports under the Public Accounts Committee, this 2025 exercise is targeted at pre-payment verification of arrears. Earlier 2024 audits flagged similar issues but lacked international firm involvement like PwC and EY, enhancing credibility here.

International Benchmarks

This aligns with global standards from the International Organization of Supreme Audit Institutions (INTOSAI). For instance, the UK’s National Audit Office uses similar interim lists for pending liabilities, reducing fiscal leakages by up to 20% in comparable cases.

Legal Implications

Under Ghana’s 1992 Constitution (Article 187) and the Audit Service Act, 2000 (Act 584), the Auditor-General holds authority to verify public accounts. Non-compliance with verification doesn’t incur direct penalties for claimants but results in claim forfeiture.

Enforceability and Disputes

Expunged arrears cannot be legally pursued against the government post-deadline. However, valid claims resolved timely may proceed to payment via Treasury approvals. Fraudulent submissions could trigger investigations under the Public Procurement Act, 2003 (Act 663), with potential civil or criminal repercussions.

Conclusion

The Auditor-General’s interim checklist on rejected arrears and pending commitments exemplifies Ghana’s commitment to public finance transparency. By mandating verification before payments, it curbs wasteful spending and builds trust in governance. Stakeholders must act swiftly before the November 7, 2025, deadline to secure entitlements. This process not only clears fiscal backlogs but also sets a precedent for rigorous auditing in MDAs. For ongoing updates, follow the Ghana Audit Service official channels.

In the broader context of public sector auditing, such initiatives foster economic stability, ensuring resources benefit Ghanaians effectively.

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