A comprehensive audit of government arrears has uncovered GH¢159 million in unfounded claims linked to teacher trainee allowances, preventing what authorities describe as a potentially significant financial loss to the state.
The revelation was made in Parliament on Tuesday, March 10, 2026, by the Deputy Minister of Finance, Thomas Nyarko Ampem, who delivered a statement on behalf of the Minister of Finance, Dr. Cassiel Ato Forson.
According to the Deputy Minister, the discrepancy emerged during a rigorous verification exercise conducted by the Ghana Audit Service, with technical support from international audit firms Ernst & Young (EY) and PricewaterhouseCoopers (PwC). The exercise was undertaken to validate GH¢68.7 billion in government arrears recorded for 2024.
Non-Existent Arrears
As part of the validation process, auditors scrutinised unpaid Interim Payment Certificates (IPCs), invoices, and Bank Transfer Advices (BTAs) submitted by various Ministries, Departments, and Agencies (MDAs).
One of the most troubling discoveries involved the Ministry of Education, which had reported GH¢160 million in outstanding teacher trainee allowance arrears under the Ghana Tertiary Education Commission (GTEC).
However, upon cross-checking the claims against GTEC’s official records, auditors found that no such arrears existed as of December 2024, effectively exposing the claims as unfounded.
Audit Safeguards Public Funds
Mr. Ampem emphasised that the audit process served as a crucial safeguard for public finances, preventing the government from making payments for liabilities that did not exist.
“When auditors engaged GTEC, the agency confirmed that as of December 2024 there were no outstanding arrears. Over GH¢159 million would have been lost but for this audit,” he told Parliament.
Broader Pattern of Irregularities
The Deputy Minister noted that the discovery forms part of a wider pattern of irregularities uncovered within the government’s financial management system.
As part of the broader validation exercise, the government has already rejected GH¢8.1 billion in arrears claims submitted by various MDAs after auditors found insufficient documentation, inconsistencies, or outright fabrication.
The Ministry of Finance’s decision to suspend arrears payments in early 2025 has been widely credited with preventing the disbursement of public funds for questionable or unverifiable claims.
Parliamentary Scrutiny Expected
The findings are expected to trigger intense parliamentary scrutiny, with several lawmakers already calling for a full-scale investigation into the officials responsible for submitting the questionable claims.
