Massive irregularities have been uncovered in Dr Bryan Acheampong’s importation and distribution of rice and maize during government interventions to mitigate the impact of the 2024 prolonged dry spell under the Akufo-Addo administration.
According to a special audit report on government arrears and payables, significant quantities of grain paid for by the state were either undersupplied or could not be accounted for, raising concerns about procurement processes and financial oversight within the Ministry of Food and Agriculture.
It revealed that, in 2024, the Government of Ghana paid for 34,000 metric tonnes (MT) of rice to address the impact of the dry season; the Ministry of Food and Agriculture received and distributed 24,000 MT of rice. To date, 10,000 MT remains unaccounted for, even though the entire quantity has been fully paid for.
It further disclosed that the Akufo-Addo government contracted a company to supply 100,000 MT of maize, and although the Agric Ministry submitted store receipt advice as evidence of delivery of the 100,000 MT of maize worth GH¢771.2 million to the Ministry of Finance for payment, only 11,900 MT was supplied and distributed.
“It is worth noting that the stores receipt advice was supported by a checklist that was certified by the internal auditor of the Ministry of Food and Agriculture”.
The special audit report detailing a whopping GH¢68.7 billion in government arrears and payables has been referred to Parliament’s Public Accounts Committee (PAC) for investigation, following an exercise that uncovered suspected irregularities, falsified records, and questionable payment claims.
The Ministry of Finance revealed the report on arrears compiled by the Auditor-General’s Department as of the end of 2024, uncovered duplicated and inflated claims from various ministries, departments, and agencies (MDAs).
In total, claims amounting to GH¢68.7 billion were presented for verification. However, the audit found that GH¢8.1 billion of the claims could not be validated and were therefore rejected.
The report, presented to Parliament on Tuesday, March 10, was submitted by the Ministry of Finance through the Deputy Finance Minister, Thomas Nyarko Ampem, acting on behalf of the Finance Minister, Cassiel Ato Forson.
Under the Farmer Food Relief and Recovery Programme, a transportation company was contracted to transport 134,000 metric tonnes of maize and rice to farmers across the country at a contract sum of GH¢115.2 million.
Even though the company transported only 35,000 metric tonnes, which should have cost GH¢30.9 million, the company was paid GH¢50 million.
In addition to this payment, the company was given 7,311 metric tonnes of rice, equivalent to 14,622 bags of 50kg rice, which amounts to GH¢11.7 million in lieu of cash for no work done. This brings the total payment to GH¢61.7 million.
As a result, the Auditor-General rejected the GH¢65.2 million requested by the Ministry of Food and Agriculture as additional payment to the said transport company.
In October 2024, the then Minister for Food and Agriculture, Dr Bryan Acheampong, the NPP MP for Abetifi in the Eastern Region, updated the nation on the dry spell’s impact on food and farming, saying that despite the challenges, the country’s food system is safe and measures are being taken to restore farming activities and support farmers.
The government is implementing several measures to address the dry spell, including distributing fertilisers and seeds to 800,000 smallholder farmers, with each receiving 2 bags of NPK, 1 bag of Urea, and maize or rice seeds.
This is expected to lead to the production of 360,000 MT of paddy rice and 770,000 MT of maize.
Commercial farmers will receive 20,000 MT of fertilizers, with each farmer receiving up to 50 bags of NPK and 25 bags of Urea.
Interest-free loans will be provided to commercial farmers through the Ministry of Food and Agriculture and partners.
Poultry farmers will receive support with feed and vaccines. Food grants will be distributed to over 800,000 farmers in affected regions, with each farmer receiving 25kg of rice and 100kg of maize.
An online grains market will be established starting October 10th to enable affordable access to grains.
All transactions will be performed on the Ghana Agriculture and Agribusiness Platform (GhAAP) to ensure transparency and accountability.
The Ministry of Food and Agriculture has deployed 3,000 personnel to register farmers on GhAAP and provide self-registration options. Monitoring and experiential learning teams will ensure the effective implementation of measures.
The government emphasizes the importance of investing in long-term grain storage systems to enhance food security and resilience. The Minister for Food and Agriculture, Dr Bryan Acheampong, thanked various stakeholders for their support in addressing the dry spell.
It relates to the Ghana Audit Service report on arrears and payables as at the end of 2024, meaning the claims were made during the tenure of the outgoing Akufo-Addo administration.
The First Deputy Speaker of Parliament, Bernard Ahiafor, subsequently referred the report to the PAC for detailed examination and directed the committee to conclude its investigation within three weeks. It remains uncertain whether the process will yield meaningful results or, as critics often argue, be affected by partisan disagreements, especially when some of those to explain are in Parliament as lawmakers.
According to the report, the Ghana Audit Service, working in collaboration with international professional services firms Ernst & Young (EY) and PricewaterhouseCoopers (PwC), conducted a verification and validation exercise on arrears submitted to the Ministry of Finance by various MDAs.
The audit focused on unpaid Interim Payment Certificates (IPCs), invoices and Bank Transfer Advices (BTAs) owed to contractors and suppliers.
Presenting highlights of the report to Parliament, Mr Ampem explained that the rejected claims were flagged for several irregularities.
“A total of GH¢8.1 billion was rejected for various reasons, including unsupported documentation, duplication, overstatements, already-paid items, falsified store receipt advice and cases where no work had been done,” he told lawmakers.
The findings have raised concerns about possible fraudulent claims embedded within the massive stock of government arrears accumulated over previous years.
Despite the rejected claims, the audit validated GH¢45.4 billion in legitimate obligations, meaning the government is expected to settle those payments, subject to fiscal space and further verification.
The remaining portion of the claims is still being reconciled and reviewed.
Government arrears to contractors and suppliers have long been a major fiscal challenge in Ghana, often contributing to cash-flow constraints within the private sector and affecting infrastructure development projects.
Economists note that large arrears can distort public finances by creating hidden liabilities that are not fully reflected in annual budgets.
The audit exercise was therefore undertaken to establish the true size and legitimacy of outstanding government payables, particularly as the country works to stabilise its economy and restore fiscal discipline following recent economic challenges.
By referring the matter to the Public Accounts Committee, Parliament is seeking to ensure accountability and transparency in the management of public funds.
The PAC, which is responsible for examining reports of the Auditor-General and investigating the use of public resources, is expected to scrutinise the findings, summon relevant officials and determine whether any
wrongdoing occurred.
Lawmakers say the committee’s work will be critical in identifying the source of the questionable claims and recommending sanctions where necessary.
The referral also comes amid increasing calls for stronger oversight of government expenditure and stricter enforcement of financial management laws.
The revelations highlight persistent weaknesses in public-sector procurement, contract management, and payment systems.
If confirmed, the alleged irregularities could represent one of the largest disputed arrears claims in Ghana’s recent fiscal history.
The PAC’s investigation is therefore expected to attract significant public attention as Parliament seeks to determine how billions of cedis in claims were processed and whether fraudulent documentation was used in attempts to secure government payments.
The committee is expected to present its findings and recommendations to the House after completing its review within the stipulated three-week period.
“Mr Speaker, auditors identified duplicated and overstated claims by MDAs totalling GH¢1.4 billion,” Mr Nyarko Ampem told the House while presenting the statement on behalf of the Finance Minister, Cassiel Ato Forson.
Mr Nyarko Ampem outlined several institutions cited in the findings, noting that some had submitted duplicated claims while others recorded overstated arrears.
According to the report, the Ministry of Local Government, Chieftaincy and Religious Affairs accounted for duplicated claims totalling GH¢408.31 million. The Ministry of Energy was cited for duplicated claims amounting to GH¢386.71 million.
The National Service Scheme was also found to have overstated allowance arrears amounting to GH¢334.5 million.
In addition, the Ministry of Roads and Highways recorded duplicated claims totalling GH¢125.65 million, while the Ministry of Health was cited for duplicated claims amounting to GH¢114.2 million.
The National Commission for Civic Education (NCCE) was also listed in the report with duplicated claims totalling GH¢8.8 million. Other affected institutions include the Ministry of Gender, Children and Social Protection, the Judicial Service, the Ministry of Special Initiatives and the Office of the Attorney-General and Ministry of Justice.
The Deputy Finance Minister stressed that the findings underscore the need for stronger accountability and stricter financial discipline across public institutions.
He said the government remains committed to ensuring that public resources are managed responsibly and transparently. The Ministry of Finance further indicated that, going forward, no financial commitments would be entered into without the necessary budgetary allocations in place.
The measure, the ministry said, forms part of broader efforts to strengthen fiscal control, prevent irregular claims and improve financial management across government institutions.
The Auditor-General’s report also exposed financial misconduct in the Agenda 111 programme, revealing that US$7.9 million was paid to 35 contractors as advance mobilisation funds.
The audit found that the contractors either failed to mobilise to project sites or delivered work not commensurate with the payments received.
Additionally, the advance mobilisation guarantees securing the US$7.9 million, which had all expired, prompting the Auditor-General to issue surcharge notices to the contractors involved.
The report further uncovered GH¢293 million in government payments made without supporting documentation, raising concerns about financial accountability.
The undocumented Bank Transfer Advices (BTAs) were identified across six MDAs, including the Ministry of Gender, Children and Social Protection (GH¢241.2 million) and the Ministry of Roads and Highways (GH¢26.3 million).
The lack of contracts, IPCs and records of executed work for these transactions has sparked questions about transparency and oversight in government spending. The Auditor-General’s report on arrears and payables as at the end of 2024, as presented by the Ministry of Finance, revealed several key findings indicating areas of concern in government financial management.
Key findings include unsupported bank transfers amounting to GH¢293 million in Bank Transfer Advices without supporting documents across six MDAs, including significant amounts from the Ministry of Gender, Children and Social Protection (GH¢241.2 million) and the Ministry of Roads and Highways (GH¢26.3 million).
Out of GH¢68.7 billion submitted for audit, GH¢45.4 billion was validated for payment. GH¢8.1 billion was rejected for various reasons, and GH¢7.1 billion in outstanding IPCs and invoices was also rejected.
Meanwhile, GH¢13.3 billion remains pending validation for various reasons.
The findings suggest potential weaknesses in financial controls and documentation processes within Ghana’s public institutions, highlighting the need for improved accountability and transparency in public financial management.
