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 emphasized that stronger enforcement and modern auditing systems are critical to building public trust and safeguarding Ghana's democratic credentials.
Professor Francis Dodoo stated that figures from the Auditor-General's reports indicate that Ghana has 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 undermines efforts to protect public resources. Prof Dodoo noted that family ties, friendships, church and political connections, as well as lobbying, are sometimes used to seek forgiveness or reduced punishment.
Prof Dodoo emphasized 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 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 prevent the misuse of public funds.
Dr David Ofosu-Dorte highlighted 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 modernize auditing systems will lead to difficulties in keeping pace with increasingly complex public financial systems. The adoption of modern software will enable the Audit Service to effectively track and monitor public funds.
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. This multidisciplinary approach will help the Audit Service identify and prevent recurring systemic errors in public financial management. The involvement of various professionals will enhance the effectiveness of the audit process.
The Ghana Audit Service's efforts to curb financial irregularities and misappropriation of public funds are crucial to protecting national resources for development. The implementation of modern auditing systems and stronger enforcement of surcharges will help build public trust and promote accountability in public financial management. The Auditor-General's office must take a firmer approach towards offenders to prevent the continued loss of public funds.
Key points
- The Ghana Audit Service has lost GHS100 billion over the past six years through financial irregularities.
- The Audit Service is urged to adopt a firmer approach towards offenders and make surcharge rates sufficiently punitive.
- Modern auditing systems, including AI-assisted systems, are necessary to improve monitoring, tracking, and reporting.
