A member of Parliament’s Public Accounts Committee (PAC), Braimah Muhamed Bawah, has stated that under Ghanaian law, the Auditor-General is required to audit all Ministries, Departments and Agencies (MDAs) that have received budget appropriations from Parliament.
According to him, every government entity is audited. In addition, both the President and Parliament can direct the Auditor-General to conduct audits in specific areas where ambiguities or the need for clarification arise.
Speaking in an interview following the PAC’s public hearing held from Monday, March 31 to Thursday, April 2, 2026, Bawah noted that the recent exercise was a special audit. It concerned claims submitted to the Ministry of Finance for payment as of December 31, 2024, when government transitioned from the then-ruling New Patriotic Party (NPP) to the current National Democratic Congress (NDC).
All MDAs submitted outstanding commitments to the Ministry of Finance for payment by the government. In its wisdom, the ministry indicated that before payments could be made, it was necessary to verify the authenticity of the figures and ensure there was no double payment.
That led to the special audit conducted by the Auditor-General. A similar audit was carried out in 2016 during the previous transition of government from the NDC to the NPP.
Kwaku Sakyi-Danso/Ghanamps.com