BY Grace Zigah
The Ghana Audit Service — traditionally one of the last lines of defence against corruption — is said to be facing one of its worst institutional crises in years, following persistent delays and alleged obstruction by the current John Dramani Mahama – National Democratic Congress government in releasing statutory funds and allowances due its staff.
The development has reignited concerns about increasing political interference in state accountability institutions.
For decades, the Audit Service has played a crucial constitutional role: auditing government ministries, departments, and agencies to ensure prudent use of public funds.
To safeguard its independence, successive administrations have maintained relatively stable financing for the institution, particularly through quarterly allowances designed to motivate auditors and prevent undue influence from political actors.
According to insiders, this tradition changed abruptly in 2025.
Quarterly Allowances Frozen Since Second Quarter
Although Parliament approved funds for the Service under the 2025 Appropriation Act, the Ministry of Finance has reportedly withheld payments of the quarterly allowances since the second quarter of the year.
The allowances, introduced years ago to strengthen auditors’ resolve and reduce vulnerability to bribery, were consistently paid throughout the eight years of the previous administration led by President Nana Addo Dankwa Akufo-Addo.
However, under the new government, staff say they have been left in limbo. They describe the delay as deliberate — a claim premised on the fact that the funds were duly budgeted for and approved by Parliament, yet have not been released.
Audit officers fear the freeze is a calculated attempt to weaken their resolve as they embark on the annual nationwide audit of government expenditure.
Salary Increment Arrears Remain Unpaid
Beyond the allowances, the staff are also battling another financial hurdle: unpaid salary increment arrears. Traditionally, when salaries are adjusted upward, staff receive a “back-pay” — a lump-sum payment covering all outstanding months — typically disbursed in September or October.
This year, that payment has not been made.
Several sources say the Finance Minister, Dr. Cassiel Ato Forson, has refused to honour the obligation, citing a technical excuse that the Audit Service failed to remind the ministry formally before September.
Yet insiders argue that such reminders have never been required in past years, since the increments are already captured in both the national budget and appropriation bills.
The Audit Service is said to have formally written to the ministry since October requesting release of the arrears, but the communication remains unanswered.
Auditors Enter Peak Season In Financial Hardship
The timing of the financial squeeze has raised eyebrows. Every year, auditors begin their detailed examinations of government accounts in the last quarter — a season when ministries, departments, and agencies face the highest scrutiny.
With Christmas approaching, staff say the government’s refusal to pay their allowances and arrears is pushing them into financial distress at a time when personal expenditure naturally increases.
Some fear the situation may increase vulnerability to bribery and compromise the integrity of ongoing audits.
Broader Concerns Over Anti-Graft Efforts
Observers warn that the alleged government interference in the Audit Service fits a worrying pattern.
Critics argue that key democratic institutions— including segments of the media, certain civil society organisations, and even parts of the judiciary — have been undermined, weakened, or influenced in ways that shrink public accountability space.
If the allegations are accurate, starving the Audit Service of resources could serve to insulate government agencies from strict scrutiny, enabling misuse of public funds during a critical period of national expenditure.
