The Ministry of Defence has been found to have submitted duplicated and re-recorded claims amounting to some GH¢122.8 million to the Ministry of Finance for payment prior to the departure of former Defence Minister Dominic Nitiwul, the New Patriotic Party (NPP) Member of Parliament for Bimbilla in the Northern Region.

The Mahama administration, which inherited liabilities from the Akufo-Addo era, would have settled the claims but for a decision to conduct an audit.

For instance, a contract between the Ministry of Defence and a company for the supply of vehicles, at a cost of GH¢ 4.8 million, intended for border surveillance and monitoring during the 2024 general election, revealed serious discrepancies.

Despite the issuance of a Stores Receipt Advice (SRA), an official document dated 12 October 2024 confirming that goods had been received, the vehicles were never delivered.

The same ministry, under Nitiwul, was also found to have recycled invoices worth GH¢40.9 million that had already been paid. The former teacher held the Defence portfolio for eight years under the Akufo-Addo administration.

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

The recycling of already paid Interim Payment Certificates (IPCs) and invoices was part of claims totalling GH¢4.4 billion that had been settled between 2020 and 2024 but were fraudulently resubmitted for payment.

These recycled claims originated from several ministries, departments and agencies (MDAs), including the Ministry of Roads and Highways (GH¢3.6 billion), Ministry of Health (GH¢384.8 million), Ministry of Energy (GH¢216.7 million), Ministry of Food and Agriculture (GH¢57 million), Independent Power Producers (GH¢36.4 million), Ministry of Finance (GH¢26.4 million), and the Ministry of the Interior (GH¢3.1 million).

“Mr Speaker, but for our vigilance, the Ghanaian taxpayer would have lost a colossal GH¢4.4 billion in these recycled claims,” the Deputy Finance Minister told Parliament.

The Defence Ministry was also found to have recorded expired contracts as fresh liabilities, reporting GH¢77.1 million in outstanding claims for which IPCs and invoices had been issued, even though the contracts had lapsed and the required deliveries had not been made.

During Nitiwul’s tenure, the ministry procured Soviet-era armoured vehicles reportedly more than five decades old at a cost exceeding US$10 million.

The specialised vehicles, which had previously been scrapped by the Azerbaijani government, were acquired by the Akufo-Addo administration and commissioned for use by Ghanaian troops on a United Nations peacekeeping mission.

It remains unclear whether this procurement formed part of the audit review. The vehicles, which were fitted with mounted weapons, are no longer in use, having been described as unsuitable and in poor condition, perforated, leaking and broken down beyond repair.

Auditors also uncovered transactions worth GH¢9.4 million, supported by forged Stores Receipt Advices, which were used to justify payment requests for goods that were not delivered.

In a separate development, the Judicial Service was also cited in connection with falsified SRAs. An SRA dated 25 October 2024 indicated the receipt of seven Toyota saloon cars. However, following the commencement of the audit, the supplier wrote to the Judicial Service on 10 April 2025, indicating that it was unable to deliver the vehicles as scheduled.

The development revealed that fraudulent documentation had been submitted to the Ministry of Finance to support payment claims. Authorities say steps have since been taken to prevent a recurrence.

According to the Deputy Finance Minister, the cases point to a troubling pattern of fraud capable of exposing the state to significant financial losses.

The audit further revealed that several MDAs lacked adequate records of their contractual commitments, payments made and outstanding obligations. As a result, the Government was often reliant on contractors and suppliers to determine the extent of its liabilities a situation officials say underscores the need for an urgent review and redesign of the public financial management framework.

Auditors also identified duplicated and overstated claims by MDAs totalling GH¢1.4 billion. Among the institutions cited were the Ministry of Local Government, Chieftaincy and Religious Affairs (GH¢408.31 million), Ministry of Energy (GH¢386.71 million), National Service Scheme (overstated arrears of GH¢334.5 million), Ministry of Roads and Highways (GH¢125.65 million), Ministry of Health (GH¢114.2 million), and the National Commission for Civic Education (GH¢8.8 million).