Manasseh Awuni: Ghana Auditor-General Fumigation Expenditure Omission Revealed

• Investigative journalist Manasseh Azure Awuni uncovered a GH¢299 million fumigation expenditure by Ghana's Ministry of Local Government, Chieftaincy and Religious Affairs that was omitted from the Auditor-General's COVID-19 report.
• The Auditor-General's report stated a total of GH¢96 million for COVID-19 fumigation, not including the Ministry's larger sum.
• The Audit Service confirmed they audited the Ministry of Local Government, Chieftaincy and Religious Affairs' expenditures but explained the omission from the report did not mean it was unaudited.
• Awuni questioned the report's completeness, arguing its objective was to provide a fair representation of all COVID-19 funds received and spent.

The omission of such a substantial expenditure, amounting to GH¢299 million from a single ministry, raises serious concerns about the overall completeness and reliability of the Auditor-General's report.

Investigative journalist Manasseh Azure Awuni has brought to light a significant discrepancy concerning COVID-19 fumigation expenditures in Ghana, revealing a substantial gap between reported figures and actual spending by a key government ministry. His investigation uncovered that the Ministry of Local Government, Chieftaincy and Religious Affairs spent GH¢299 million on fumigation efforts, a figure that was notably absent from the Auditor-General's official report on COVID-19 spending. The Auditor-General's report, in contrast, cited a total of GH¢96 million for fumigation across all audited entities.

Mr. Awuni publicly disclosed these findings during an interview on Joy News’ PM Express on a Tuesday. His inquiry into the matter began after questions arose regarding the absence of the Ministry of Local Government, Chieftaincy and Religious Affairs' specific fumigation costs in the comprehensive COVID-19 expenditure report issued by the Auditor-General. This omission suggested a potential incompleteness in the official accounting of how public funds were utilized during the pandemic response.

Upon contacting the Ghana Audit Service, Mr. Awuni received confirmation that the Ministry of Local Government, Chieftaincy and Religious Affairs was indeed among the institutions subjected to their audit. The Audit Service clarified that all expenditures by the Ministry, including those related to fumigation, had been thoroughly examined. They further explained that the exclusion of the GH¢299 million figure from the published report did not signify that it had not undergone an audit process.

However, this explanation prompted further scrutiny from Mr. Awuni. He highlighted that the Auditor-General’s report had specifically itemized a cost for COVID-19 fumigation. Given this, he questioned why the GH¢299 million spent by the Ministry of Local Government, Chieftaincy and Religious Affairs was not incorporated into the reported GH¢96 million, if the Ministry's figures had been audited and provided. The journalist noted that the Ministry had informed him in 2022 that their financial data had been submitted to auditors.

The core objective of the Ghana COVID-19 spending audit, as reiterated by the Audit Service in correspondence with Mr. Awuni, was to present a fair and complete representation of both the funds received and how they were spent by the nation. This objective extended beyond merely identifying instances of wrongdoing, aiming instead for a comprehensive overview of financial flows during the pandemic.

The omission of such a substantial expenditure, amounting to GH¢299 million from a single ministry, raises serious concerns about the overall completeness and reliability of the Auditor-General's report. If significant figures from entire ministries are left out, it could undermine the report's ability to provide an accurate and transparent account of how public resources were managed, potentially hindering public trust and oversight. This situation underscores the critical importance of ensuring that all audited expenditures are fully reflected in official reports to uphold transparency and accountability in public finance.

This highlights to lawyers and compliance officers in Ghana the potential for incomplete official audit reports on public expenditure. It emphasizes the need for robust internal financial controls and independent verification, as reliance solely on published reports could expose entities to future scrutiny regarding public funds.

Source: Original reporting via Myjoyonline.com