The Ghana Audit Service has surcharged 35 contractors and individuals to refund $7.9 million (about GH¢94.6 million) to the state over unaccounted mobilisation payments under the Agenda 111 hospital projects.
According to a report by graphic.com.gh on January 14, 2026, Auditor-General Johnson Akuamoah Asiedu made this known in an interview with the Daily Graphic.
He said his office had issued disallowance and surcharge notices to the affected contractors after a special audit revealed widespread underperformance and, in some cases, zero work done despite substantial payments.
“After 14 days, if they fail to show cause, the money becomes a debt due and owing to the state,” he stated.
We will prioritise completion of Agenda 111 projects that are more than 80% complete - Akandoh
The report noted that the findings were contained in a validation review following a special audit into Agenda 111 contracts, which examined payment records and included physical inspections of project sites across the country.
"The audit, which reviewed payment records and conducted physical inspections of project sites, uncovered a pattern where contractors received the standard 10 percent of their contract sum as mobilisation, intended to fund preparatory works and expedite commencement, but delivered little to nothing in return," it stated.
Of the total amount, 24 contractors, whose contracts are still valid, are to refund $5.96 million because the work done was grossly inadequate compared to the mobilisation they received.
The audit further recommended that the Auditor-General invoke Article 187(7)(b) of the 1992 Constitution to recover the funds.
“It is recommended that the Auditor-General invoke Article 187(7)(b) and surcharge the 35 contractors the sums to be refunded to the state,” it added.
The Agenda 111 project was launched by former President Nana Addo Dankwa Akufo-Addo to bridge Ghana's healthcare infrastructure gap.
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