Auditor General’s Report: Chop Chop at EC, Legon,  GBC Exposed


A special audit report carried out by the Auditor General(AG) has revealed serious financial misappropriation at some six state institutions in the country.

The institutions are the University of Ghana(UG), the Electoral Commission(EC) and the Ghana Broadcasting Corporation(GBC).

Others are the Ghana Export Promotion Authority (GEPA), Chartered Institute Of Taxation, Ghana(CIT Gh) and the National Communications Authority(NCA).

Over GHC1billion and about US$130million were misappropriated by the the six institutions from 2011 to 2016.

In 2017/2018, the AG found that over GHC440million and over US$152million have been misappropriated so far.


At GBC, the AG reported that Payment of some GH¢91,300.00 was made into an unknown Zenith Bank Account and has since not been accounted for. The AG has therefore recommended that the Ghana Television Consortium be made to refund the 54% of GH¢91,300 meant for the Corporation.

The report also indicted the state broadcaster for under disclosure of revenue from the 2014 FIFA World Cup amounting to some GHC3million and also found that the Corporation did under invoicing of properties rented out to British Broadcasting Corporation (BBC) amounting to some GHC93,000.


The Auditor General also found that the Electoral Commission under it’s former chairperson  Mrs. Charlotte Osei blew close to GHC500million and about US$120million ahead of the 2016 general election.

The auditor General found that the commission among other things awarded contracts above available funding, refused to deduct Withholding Tax on allowances paid and was unable to account for contingency provision made.

The report also indicated that the Commission awarded UD$60,000 worth of Contracts in Foreign Currency without clearance from the Ministry of Finance.

The AG also found that the Commission Over expended on Capital Assets (CAPEX), failed to issue Vat Invoice and also failed to Pay VAT/NHIL by Service Providers.

Aside from these the Auditor General confirmed some of the reasons for which Mrs. Osei was found culpable leading to her axing from the Commission.

These include spending over GHC4million to renovate a facility which is still not occupied and

awarding over GHC65million and US$35million worth of contract without approval from Central Tender Review Committee.


The University of Ghana was found to be the worse culprit. The Nation’s Premier University was found to have misappropriated close to Ghc1billion and US$6.7million between 2013 and 2016 and some GHC330million and over US$23million in 2017/2018.

This includes avoidable judgement debt of over GHC4.5million and close to US$300million judgement debt incurred due to failure to follow due process. The University was also indicted for borrowing without approval, doing disbursements without documentation, failing to reconcile students deposits among others.


GEPA and CIT Gh were found to have misappropriated over GHC34million, US$123,000 and about GHC60,000, US$6,000 respectively in 2017/2018.

In the case of GEPA, it was found that about GHC19,000 paid to the Parliamentary Select Committee on communication could not be substantiated or justified.

Other infractions include Single sourcing of Consultants without approval from PPA, award of Consultancy contracts above threshold and unapproved payment of allowances to Council members.

The Auditor General also found that the Authority made some payments to their staff that could not be justified. For example some two former deputies of the authority were paid unearned clothing allowances of about GHC24,000 without justification while some people were also paid salaries  without working for it.

In the case of CIT Gh, it was found that Foreign travel impress of US$6,000 could not be accounted for. The institution was also indicted for giving out loans to Staff from unbudgeted funds among others.



NCA was also found to have misappropriated some GHC50million and about US$40million between 2015 and 2016. This include paying US$4million to Infraloks Development limited for the supply of Cyber Security equipment without requisite documentation and use of about GHC16.5million of NCA’S Funds to defray expenditure on MoC ICT Data Centre Initiated Projects & Consultancy Engagements. The Authority was also indicted for expending about GHC13million on procurement activities outside the procurement process.




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