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. This call was made by Professor Francis Dodoo, Presidential Advisor on the National Anti-Corruption Programme, and Dr David Ofosu-Dorte, Senior Partner at AB & David Africa, at the launch of the 2026 Financial Year Audit in Accra. They emphasised that stronger enforcement and modern auditing systems are critical to building public trust and safeguarding Ghana's democratic credentials.
Professor Francis Dodoo stated that Ghana had lost GHS100 billion over the past six years through financial irregularities, citing figures from the Auditor-General's reports. He urged the Audit Service to adopt a firmer approach towards offenders, warning that leniency in dealing with financial misconduct undermines efforts to protect public resources. Prof Dodoo also noted that family ties, friendships, church and political connections, as well as lobbying, are sometimes used to seek forgiveness or reduced punishment for offenders.
Prof Dodoo stressed that those who misappropriate or unlawfully use public funds must be held accountable to protect resources needed for essential public services such as schools, hospitals, and water systems. He recommended that the Auditor-General 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.
Dr Ofosu-Dorte emphasised that the Auditor-General's constitutional powers to disallow and surcharge are 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 are legally sound.
Dr Ofosu-Dorte also called for the accelerated adoption of digital technologies, including AI-assisted systems, to improve monitoring, tracking, and reporting. He warned that failure to modernise auditing systems could lead to difficulties in keeping pace with increasingly complex public financial systems.
In terms of capacity building, Dr Ofosu-Dorte recommended broadening the qualifications and expertise required for auditors beyond accounting to include law, engineering, quantity surveying, and procurement. This multidisciplinary expertise would help the Audit Service identify and prevent recurring systemic errors in public financial management.
The Ghana Audit Service is expected to take these recommendations into consideration as it moves forward with its audit processes. The implementation of these suggestions could lead to significant improvements in the management of public funds and the prevention of financial irregularities.
Key points
- The Ghana Audit Service has lost GHS100 billion over the past six years through financial irregularities.
- The Audit Service has been urged to fully enforce its constitutional powers of disallowance and surcharge against offenders.
- The adoption of digital technologies, including AI-assisted systems, is being recommended to improve monitoring, tracking, and reporting.
