The Ministry of Finance has disclosed that officials at the Ministry of Education reported unpaid allowances amounting to GH¢160 million owed to teacher trainees under the Ghana Tertiary Education Commission (GTEC), despite an audit finding no such arrears.

According to the Ministry, when auditors engaged GTEC, the agency confirmed that as of December 2024, there were no outstanding liabilities. Officials indicated that more than GH¢159 million could have been lost but for the intervention of the audit process.

The disputed claims were reportedly included in financial submissions made by the outgoing administration of Nana Akufo-Addo for settlement by the incoming government led by John Dramani Mahama.

Strangely, members of the past administration, especially ex-Ministers, have remained silent over the matter.

The auditors also identified a further GH¢6.1 million entry on the Ministry of Education’s budget transfer advice schedule at the Controller and Accountant-General’s Department, even though the same funds had already been paid by a development partner.

The report warned that such entries created an avenue for potential double payment and highlighted weak financial oversight and poor coordination between donor-funded and government expenditure records.

The special audit also uncovered significant irregularities in the importation and distribution of rice and maize during government interventions to mitigate the effects of the prolonged dry spell in 2024. The exercise raised concerns about procurement procedures and financial controls at the Ministry of Food and Agriculture, then headed by Bryan Acheampong.

The report revealed that although the government paid for 34,000 metric tonnes (MT) of rice, only 24,000 MT were received and distributed, leaving 10,000 MT unaccounted for. Similarly, despite store receipt advice indicating delivery of 100,000 MT of maize worth GH¢771.2 million, only 11,900 MT were confirmed supplied and distributed.

Auditors further found discrepancies under the Farmer Food Relief and Recovery Programme, where a transport company contracted to move 134,000 MT of grain at a cost of GH¢115.2 million reportedly transported only 35,000 MT.

Although the work done was valued at GH¢30.9 million, the company was paid GH¢50 million and additionally received 7,311 MT of rice valued at GH¢11.7 million in lieu of cash, bringing total payments to GH¢61.7 million. The Auditor-General consequently rejected the Ministry of Food and Agriculture’s request for an additional GH¢65.2 million payment.

At the time, Dr Acheampong assured the public that government interventions, including fertiliser distribution, food grants and the rollout of the Ghana Agriculture and Agribusiness Platform, would help restore agricultural production and support affected farmers.

The audit forms part of a broader review of government arrears and payables totalling GH¢68.7 billion. The findings were presented to Parliament on Tuesday, 10 March, by Deputy Finance Minister Thomas Nyarko Ampem on behalf of Finance Minister Cassiel Ato Forson.

The Ministry of Finance disclosed that GH¢8.1 billion in claims submitted by various ministries, departments and agencies could not be validated and were rejected. Parliament subsequently referred the report to its Public Accounts Committee for further investigation amid allegations of falsified records and inflated payment requests.

Interestingly, a Ghanaian citizen has formally petitioned the Ghana Audit Service to disclose detailed information on its financial expenditure and procurement activities for the 2025 financial year under the Right to Information Act, 2019 (Act 989).

In a letter addressed to the Auditor-General, Emmanuel Senyo Amekplenu invoked Article 21(1)(f) of the 1992 Constitution, which guarantees citizens the right to access information held by public institutions.

The petition, dated 12 March 2026 and stamped received by the Audit Service Headquarters on the same day, seeks comprehensive records of the institution’s financial and procurement activities for the 2025 financial period.

Amekplenu is requesting a detailed statement of all expenses incurred by the Audit Service within the year under review, including itemised breakdowns by department, programme and cost category.

The request also demands the approved procurement plan of the Audit Service for the 2025 financial year.

In addition, the petitioner is seeking full disclosure of all goods, works and services procured by the Audit Service from 1 January 2025 to date.

According to the letter, the requested information should include the description and category of procurement, the procurement method used, contract amounts, names of contractors or suppliers, contract award dates, and the status of the contracts and expected completion timelines.

Amekplenu indicated that the request was made in the public interest to promote transparency, accountability and prudent management of public funds.

“Kindly provide the information in electronic form via email where available,” the letter stated, adding that any clarification required for the request could be communicated to him directly.

He further expressed confidence that the request would be processed within the statutory timelines provided under the Right to Information law.

The Right to Information Act was enacted to give practical meaning to the constitutional provision that allows citizens access to information held by public institutions, as part of efforts to strengthen transparency and democratic accountability in governance.

The Auditor-General’s office is expected to respond to the request within the period stipulated under the law.