Auditors reject GHc8.1bn in MDA claims over fake debts and forged documents

Auditors have disallowed GH¢8.1 billion in payment claims submitted by various ministries, departments and agencies (MDAs) after uncovering widespread irregularities, including fictitious debts, forged documents, duplicated invoices and claims for undelivered goods.

The revelations were contained in a report presented to Parliament of Ghana on Tuesday, March 9, 2026, on behalf of the Minister of Finance, Cassiel Ato Forson, by the Deputy Minister of Finance, Thomas Ampem Nyarko.

The report outlines the results of a forensic audit into GH¢68.7 billion in inherited contractor arrears submitted to the Ministry of Finance.

According to Mr Ampem Nyarko, the audit was conducted by the Ghana Audit Service in collaboration with international accounting firms Ernst & Young (EY) and PricewaterhouseCoopers (PwC).

The audit examined GH¢68.7 billion worth of unpaid Interim Payment Certificates (IPCs), invoices and Bank Transfer Advices (BTAs) submitted by contractors and suppliers.

Out of the total amount reviewed:

• GH¢45.4 billion was validated for payment


• GH¢13.3 billion remains under review pending additional documentation


• GH¢8.1 billion was rejected due to unsupported or fraudulent claims

Fictitious 1D1F Debt Claim

One of the most striking findings involved a request from the former Ministry of Trade and Industry for GH¢89.4 million, which was presented as government contributions to interest payments under the One District One Factory programme.

Mr Ampem Nyarko said auditors contacted five commercial banks listed as beneficiaries of the payments, but all denied that any such debts were owed.

“According to the auditors, the said GH¢89.4 million debt was fictitious,” he told Parliament.

Missing Rice in Emergency Food Programme

The audit also uncovered discrepancies in the government’s 2024 emergency food relief programme.

According to the report, the government paid for 34,000 metric tonnes of rice intended to address the effects of a dry spell.

However, the Ministry of Food and Agriculture reportedly received and distributed only 24,000 metric tonnes, leaving 10,000 metric tonnes unaccounted for, despite full payment having been made.

Duplicate Payment Claims

The audit further revealed GH¢4.4 billion in claims that had already been paid between 2020 and 2024 but were resubmitted by MDAs for payment again.

The largest portion of these duplicate claims came from:

• Ministry of Roads and Highways — GH¢3.6 billion


• Ministry of Health — GH¢384.8 million


• Ministry of Energy — GH¢216.7 million

Unsupported Bank Transfers

Additionally, the report identified GH¢293 million in Bank Transfer Advices submitted by six MDAs without supporting documentation, such as contracts or payment certificates.

Mr Ampem Nyarko said the Finance Minister had referred the Auditor-General’s report to the Attorney-General’s Department for further action.

“Those who abused their offices, colluded with contractors, falsified records, or attempted to loot the public purse through the back door will be held to account,” he said.