Ghana Auditor-General Releases Interim List of Rejected Arrears and Pending Commitments: Key Details and Deadlines

Stay informed on the latest developments in Ghana’s public finance accountability. The Auditor-General’s interim report ensures transparency in government spending.

Introduction

In a significant move toward enhancing public finance transparency in Ghana, Auditor-General Johnson Akuamoah Asiedu has published an interim listing of rejected arrears, pending commitments, and Bank Transfer Advices (BTAs). This action stems from submissions by the Ministry of Finance, covering all outstanding claims as of December 31, 2024. The initiative underscores the Ghana Audit Service’s commitment to verifying legitimacy before any payments are authorized, promoting accountability across Ministries, Departments, and Agencies (MDAs).

Why does this matter? Arrears and commitments represent unpaid obligations for works done and services rendered under various government projects nationwide. Verifying these prevents misuse of public funds, a core pillar of fiscal responsibility. This report, released on November 3, 2025, provides a clear snapshot of the audit’s progress and sets a firm deadline for resolutions.

Analysis

The Auditor-General’s verification process is a structured audit mechanism designed to scrutinize public expenditures. Submitted by the Ministry of Finance, the claims include BTAs—instruments used for government disbursements—and relate to obligations accrued by December 31, 2024.

Audit Timeline and Methodology

The audit occurred from May to October 2025, involving collaborations with global accounting firms PwC and EY. This partnership ensured rigorous, independent validation. Auditors engaged directly with MDAs, contractors, and suppliers to confirm claim authenticity through documentation reviews and on-site verifications.

Categories of Claims

The interim list categorizes arrears and commitments as either rejected—due to insufficient evidence or non-compliance—or pending, awaiting further justification. Rejected arrears are those deemed invalid post-audit, while pending commitments require additional proof for approval.

Summary

Auditor-General Johnson Akuamoah Asiedu released the interim listing on November 3, 2025, detailing rejected arrears, pending commitments, and BTAs from Ministry of Finance submissions as of December 31, 2024. Conducted May-October 2025 with PwC and EY, the audit validates claims from MDAs nationwide. Affected parties must submit supporting documents via MDAs to the Ghana Audit Service by November 7, 2025, or face permanent expungement from government records.

Key Points

Practical Advice

For contractors, suppliers, and MDAs affected by the interim list, prompt action is essential to recover dues. Here’s a step-by-step guide grounded in the Auditor-General’s directives:

Steps to Contest or Justify Claims

1. Review the List: Access the published interim listing from the Ghana Audit Service website or official channels.
2. Gather Documentation: Compile invoices, contracts, completion certificates, and proof of services rendered.
3. Submit via MDAs: Forward all evidence through the relevant Ministry, Department, or Agency to the Ghana Audit Service.
4. Track Submission: Retain acknowledgment receipts and monitor status updates.
5. Meet Deadline: Ensure submission by November 7, 2025, to avoid expungement.

This process not only aids individual claims but also contributes to broader public finance transparency in Ghana.

Points of Caution

Stakeholders must heed these warnings to navigate the verification process effectively:

• Strict Deadline: The window closes on November 7, 2025—no extensions mentioned.
• Documentation Quality: Incomplete or falsified submissions risk permanent rejection.
• Channel Compliance: Bypass direct submissions; use MDAs as gateways to Ghana Audit Service.
• No Payments Pre-Verification: Ministry of Finance withholds funds until Auditor-General approval.
• Public Scrutiny: Listings promote transparency, potentially exposing irregularities.

Failure to act could result in irrecoverable losses, emphasizing the need for meticulous record-keeping in government dealings.

Comparison

This interim listing aligns with ongoing efforts by the Ghana Audit Service to clear arrears, similar to previous annual audits. Historically, the Auditor-General’s reports, such as the 2023 consolidated audit, identified billions in irregularities, leading to recoveries and reforms.

Versus Prior Audits

This 2025 process introduces a faster interim feedback loop, enhancing efficiency in arrears clearance compared to traditional methods.

Legal Implications

Under Ghana’s Constitution (1992), Article 187, and the Audit Service Act, 2000 (Act 584), the Auditor-General holds statutory independence to audit public accounts. This interim listing enforces Section 11 of the Act, mandating verification of commitments before payment. Non-compliance by claimants could invoke public procurement laws (Act 663), potentially barring future contracts. Rejected arrears post-deadline are legally expunged, barring appeals through administrative review processes. MDAs failing facilitation risk accountability sanctions, ensuring legal adherence in public finance management.

Conclusion

The Auditor-General’s interim listing of rejected arrears and pending commitments marks a pivotal step in Ghana’s journey toward fiscal transparency. By involving PwC and EY, and setting a clear November 7, 2025, deadline, the Ghana Audit Service balances efficiency with due process. Affected parties should prioritize documentation submission to safeguard legitimate claims. This initiative not only clears backlogs but fortifies public trust in government spending, setting a precedent for future audits. Monitor official updates from the Ghana Audit Service for resolutions.

FAQ

Sources

• Life Pulse Daily: “Auditor-General publishes meantime listing of rejected and pending arrears and commitments” (Published November 3, 2025).
• Ghana Audit Service Official Website (audit service.gov.gh) – Auditor-General Reports Section.
• Republic of Ghana Constitution, 1992, Article 187.
• Audit Service Act, 2000 (Act 584).
• Ministry of Finance, Ghana – Public Financial Management Guidelines.