The Auditor-General has disallowed a GH¢398,000 payment processed by the Ministry of Labour, Jobs and Employment during the 2024 financial year after it was discovered that the activity linked to the expenditure was never undertaken.

The payment, intended for an end-of-year Regional Directors’ Workshop and Training, came under scrutiny during a sitting of the Public Accounts Committee (PAC) on Monday, May 18, 2026, after auditors found that although invoices and bank transfer advice had been submitted for processing, the event had not taken place.

According to officials from the Auditor-General’s Department, the transaction was treated as an “outstanding government commitment” but could not be validated because the underlying activity had not been executed.

Chairperson of the PAC, Abena Osei-Asare, questioned the basis on which payment documents were prepared and processed when the workshop had not occurred.

“If the activity has not been carried out, how are you able to attach invoices and all the relevant documents that should enable the transaction to get to the BTA stage?” she asked during the proceedings on May 18, 2026.

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Officials from the Auditor-General’s Department explained that some public institutions often initiate payment vouchers and commitments on the system before activities are implemented, in anticipation of funding releases.

“Sometimes, the entities want to commit the government before they mete out the funds, so some of these PVs and transactions will be done on the system whereas the actual activity has not taken place,” auditors told the Committee.

Defending the Ministry’s actions, the Director of Finance at the Ministry of Labour, Jobs and Employment, Mary Ninson, said the processing was done through the Ghana Integrated Financial Management Information System (GIFMIS) to facilitate the release of funds ahead of execution.

She explained that activities such as workshops require upfront payments for per diems, allowances, and conference arrangements, making advance processing necessary in some cases.

However, the PAC Chairperson stressed the need for stricter financial oversight and reforms involving the Ministry of Finance and the Controller and Accountant-General’s Department to prevent similar irregularities in public spending.

MRA/MA

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