Ghana: Audit Service Confirms GH¢299M COVID Spending Omitted from Report

Investigative journalist Manasseh Azure Awuni has reported in Ghana on 16 September 2026 that the Audit Service confirmed it audited GH¢299 million in COVID-19 fumigation spending by the Ministry of Local Government, yet this substantial expenditure was inexplicably omitted from the Auditor-General's final report. Mr. Awuni initiated contact with the Audit Service to understand why the Ministry's significant fumigation expenditure was missing from the Auditor-General's report on COVID-19 spending. The Audit Service provided him with an appendix listing the ministries covered by the audit, including the Ministry of Local Government, and explicitly confirmed that they had audited all expenditures, including the fumigation costs. The Audit Service's response to the omission was that "the fact that they did not include it didn’t mean that it was not audited," an admission that has subsequently raised profound questions about the criteria for inclusion in official audit reports.

This situation carries significant legal implications, as it directly challenges the fundamental principles of public sector auditing, which demand completeness, accuracy, and fair presentation of financial information. For legal practitioners, this raises concerns about the reliability and utility of audit reports as instruments of public accountability. If audited figures can be omitted without clear, publicly stated justifications, it undermines the entire audit process and the public's ability to scrutinize government spending effectively. This could lead to demands for greater transparency from the Audit Service, potential reforms in audit reporting standards, or even legal challenges regarding the completeness and accuracy of public financial statements. The admission by the Audit Service could also be interpreted as a failure to fully discharge its statutory duties to report comprehensively on public accounts.

The legal context for this issue is firmly established in Ghana's constitutional and statutory framework. The Auditor-General's constitutional mandate, outlined in Article 187 of the 1992 Constitution, requires the auditing of all public accounts and the submission of reports to Parliament. The Audit Service Act, 2000 (Act 584) further elaborates on the powers and responsibilities of the Auditor-General, emphasizing the importance of thorough and transparent reporting. The Public Financial Management Act, 2016 (Act 921) also sets standards for financial reporting by public entities. Key parties involved in this matter include investigative journalist Manasseh Azure Awuni, the Audit Service (and by extension, the Auditor-General), and the Ministry of Local Government. The outcome of this matter is not yet reported, as the excerpt focuses on the revelation and the Audit Service's explanation.

Attorneys advising public bodies or those involved in scrutinizing government expenditure should take note that the distinction between an expenditure being 'audited' and being 'reported' can become a critical point of contention. This incident highlights the urgent need for clear, unambiguous audit reporting standards and robust internal controls within public institutions to prevent such omissions. Legal professionals may need to advise on the potential legal ramifications of incomplete or misleading audit reports, including issues of misrepresentation, breach of statutory duty, or even potential for public interest litigation. Businesses involved in public contracts should be aware that even if their spending is audited, its omission from a public report could still trigger intense scrutiny and potential investigations, necessitating meticulous record-keeping and compliance with all regulatory requirements.