The Ghana Audit Service has been urged to fully enforce its constitutional powers of disallowance and surcharge against offenders to deter the misappropriation of public funds. Professor Francis Dodoo, Presidential Advisor on the National Anti-Corruption Programme, and Dr David Ofosu-Dorte, Senior Partner at AB & David Africa, made the call at the launch of the 2026 Financial Year Audit in Accra on Tuesday. They emphasised that stronger enforcement and modern auditing systems were critical to building public trust, safeguarding Ghana’s democratic credentials and protecting national resources for development.
According to Professor Francis Dodoo, figures from the Auditor-General’s reports indicated that the country had lost GHS100 billion over the past six years through financial irregularities. He urged the Audit Service to adopt a firmer approach towards offenders, saying leniency in dealing with financial misconduct undermined efforts to protect public resources. Prof Dodoo noted that family ties, friendships, church and political connections, as well as lobbying, were sometimes used to seek forgiveness, reduced punishment or the complete clearance of offenders.
Prof Dodoo said those who misappropriated or unlawfully used public funds must be held accountable to protect resources needed for schools, hospitals, water systems and other social amenities. He urged the Auditor-General to make surcharge rates sufficiently punitive and higher than prevailing Treasury bill rates to serve as a stronger deterrent and ensure effective recovery of public funds. This, he believes, will help to prevent the continued misuse of public funds.
Dr Ofosu-Dorte said the Auditor-General’s constitutional powers to disallow and surcharge were significant tools for promoting accountability, credibility and sustainability in public financial management. He urged the Audit Service to strengthen the quality of its reports and involve relevant institutions and professionals in the audit process to ensure that punitive actions were legally sound and did not amount to harassment. This will help to ensure that the Audit Service's actions are fair and effective.
Dr Ofosu-Dorte also called for the accelerated adoption of digital technologies, including AI-assisted systems, to improve monitoring, tracking and reporting. He noted that if Ghana does not move away from manual methods of auditing and deploy modern software, the auditor will be lost as to what is being done. The adoption of digital technologies will help the Audit Service to keep pace with increasingly complex public financial systems.
On capacity building, Dr Ofosu-Dorte recommended broadening the qualifications and expertise required for auditors beyond accounting to include law, engineering, quantity surveying and procurement. He said such multidisciplinary expertise would help the Audit Service identify and prevent recurring systemic errors in public financial management. This will enable the Audit Service to effectively detect and prevent financial irregularities.
The call for the Audit Service to enforce surcharges and modernise audits comes as the country seeks to recover from significant financial losses. Key points include:
Key points
- The Ghana Audit Service has lost GHS100 billion over the past six years through financial irregularities.
- The Audit Service must adopt a firmer approach towards offenders and make surcharge rates sufficiently punitive.
- The accelerated adoption of digital technologies, including AI-assisted systems, is necessary to improve monitoring, tracking and reporting.
