Ghana Auditor-General Cites DACF Administrator Over GH¢12.9M Financial Breaches

• Ghana's Auditor-General flagged the District Assemblies Common Fund Administrator for financial infractions worth GH¢12.9m in the 2025 audit report
• GH¢10.7m was disbursed as advance mobilisation for 13 district projects that stalled for between 13 and 60 months
• A GH¢2.2 million contract was awarded to Lampas Company Limited without the required Central Tender Review Committee approval

Ghana's Auditor-General has flagged the Administrator of the District Assemblies Common Fund (DACF) for financial infractions amounting to GH¢12.9 million, according to the 2025 audit report.

According to a report by The Fourth Estate, the findings cover two broad categories of breaches: irregular advance payments tied to stalled construction projects and a procurement violation involving a multi-million cedi contract awarded without the required regulatory approval.

Millions paid out for stalled projects

The audit found that the DACF Administrator released GH¢10.7 million in advance mobilisation funds across 13 district projects that subsequently experienced delays ranging from 13 to 60 months.

Read also

Behind the Scenes: How OSP provided key evidence in Kwaku Asante Berko’s $1M bribery conviction

The disbursements were made in contravention of the Public Financial Management Act.

The report noted that both the contracts and the advance mobilisation securities had since expired, raising concerns about the state's ability to recover those funds.

"We also noted that the contracts and advance mobilisation securities had expired, the report stated, warning that the infractions "expose public funds to potential non-recovery and delay essential infrastructure delivery."

Procurement threshold breached in contract award

In a separate finding, the Auditor-General determined that the Administrator awarded a contract valued at GH¢2.2 million to Lampas Company Limited without first obtaining approval from the Central Tender Review Committee.

Under the Public Procurement Act, agencies are required to seek that approval for contracts exceeding GH¢100,000.

By the time the audit was conducted, more than GH¢1.3 million had already been paid to the firm.

Expert calls for accountability

Financial expert Major Ashirifie responded to the findings by calling on civil society to demand strict compliance with financial regulations.

Read also

Audit shows how Ghana embassy in the US extorted $19.3 million from visa and passport applicants

He was particularly critical of the practice of ratifying irregular transactions after audits rather than preventing breaches in the first place.

"We need to emphasise that ratification is not working. You have to do the right thing now, or you face the consequences," he said.

DACF Administrator Michael Harry Yamson did not respond to requests for comment.

OSP releases list of cases to resume

Meanwhile, YEN.com.gh reported that Ghana’s Supreme Court had upheld the OSP’s constitutional mandate, clearing the way for frozen prosecutions to resume.

The OSP had published a schedule of court dates covering several high-profile cases involving former senior officials and public servants.

Hearings for cases involving Ken Ofori-Atta, Charles Bissue, and Adjenim Boateng Adjei were among those listed between August and October 2026.

Source: YEN.com.gh