Follow-up Official report
What was recovered
Finding irregularities is half the job. In February 2025 the Auditor-General reported to Parliament how much of the money flagged in the 2020–2023 reports has actually come back.
Source: Special audit report on recoveries, 2020–2023 (PDF)Publisher: Ghana Audit Service
Flagged vs recovered
Audit reports for 2020–2023
Flagged for recovery
GH¢38.99bn
GH¢38,988,624,925.12
Recovered
GH¢12.72bn
GH¢12,717,731,074.1
Recovery rate
32.6%
GH¢26.27bn still outstanding
Share recovered
By year of the audit report
Table 1 (p. 8)
Show data table
| Report year | Flagged | Recovered | Rate |
|---|---|---|---|
| 2020 | GH¢11,378,221,598.55 | GH¢6,840,470,464.17 | 60.1% |
| 2021 | GH¢5,159,571,734.69 | GH¢1,145,275,145.76 | 22.2% |
| 2022 | GH¢16,988,717,225.27 | GH¢4,029,712,430.17 | 23.7% |
| 2023 | GH¢5,462,114,366.61 | GH¢702,273,034 | 12.9% |
Older reports have had more time to collect: 60% of 2020's flagged amount has come back, against 13% of 2023's.
By type of irregularity
Table 2 (p. 9)
Show data table
| Type | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
| Debts/Loans | GH¢5,931,926,146.85 | GH¢371,525,215.22 | GH¢3,582,794,275.51 | GH¢61,608,827.65 |
| Cash | GH¢564,643,402.33 | GH¢490,829,893.8 | GH¢77,334,380.88 | GH¢114,675,101.9 |
| Tax | GH¢341,531,703.17 | GH¢273,108,005.15 | GH¢364,371,919.67 | GH¢518,732,846.07 |
| Rent | GH¢1,050,210.35 | GH¢6,851,766.84 | GH¢1,231,953.92 | GH¢2,750,936.83 |
| Payroll | GH¢1,048,791.17 | GH¢2,676,248.72 | GH¢3,369,118.18 | GH¢3,702,318.92 |
| Procurement/Stores | GH¢270,210.3 | GH¢284,016 | GH¢610,782 | GH¢803,002.63 |
Debts and loans make up 78% of everything recovered.
By report
Table 3 (p. 11)
By region, outside Greater Accra
Table 4 (pp. 11–12). Greater Accra alone: GH¢12.47bn (98%).
Payroll savings and recoveries
Payroll savings and recoveries (p. 13), 2022–2024
Savings are salary claims the Auditor-General refused to certify, about GH¢86.9m in total. Recoveries are unearned salaries paid back.
Auditor-General Recoveries Account
Bank of Ghana account opened June 2022
Recovered since June 2022
GH¢57.2m
Transferred to the Consolidated Fund
Surcharges still unpaid
GH¢281m
Amounts individuals were ordered to repay
Secondary source Bank of Ghana account opened June 2022 for unearned salaries and other disallowed amounts. Cumulative recoveries reported via RTI. Source: The Fourth Estate, June 2026 (RTI documents)
Notes
- Recoveries are grouped by the year of the audit report in which the amount was first flagged, not the year the money came back.
- GH¢3.60bn of the debt recoveries is VRA receivables moved into the government's inter-utility debt settlement, rather than cash repaid.
- Greater Accra accounts for 98% of recoveries because most public boards and ministries are headquartered there.