Parliament’s Public Accounts Committee (PAC) says it cannot complete its work on the GH¢69 billion special audit of government’s outstanding claims and commitments because the Ministry of Food and Agriculture (MoFA) failed to bring key witnesses before it. PAC Chairperson Abena Osei-Asare voiced the committee’s disappointment on Monday, October 12, 2026.
The committee had asked the ministry to produce suppliers and other individuals named in the audit report so they could answer questions. The ministry agreed, picked its own date for the follow-up hearing, later asked for that date to be moved, and then did not appear on the rescheduled day.
As a result, the PAC says it will not submit its report on the special audit until the ministry returns with the people cited. No new date for the ministry’s appearance has been announced.
Why the PAC says the GH¢69bn audit inquiry has stalled
According to Ms Osei-Asare, MoFA’s first appearance before the committee did not satisfy members. Its answers were judged insufficient, so the committee requested that suppliers and other persons mentioned in the report appear in person.
The ministry undertook to bring them and was allowed to choose the date. It later requested a postponement because one of the stakeholders had a visa appointment, and the committee agreed.
On the rescheduled date, however, the ministry did not show up. The PAC Chair said the individuals cited in the report have still not been heard from, and that the committee needs “further and better particulars” to properly examine the audit findings.
Agric Ministry no-show: what the PAC Chair said
Ms Osei-Asare stressed that public institutions are expected to cooperate with Parliament’s oversight work. She noted that the ministry itself chose the follow-up date but still failed to attend.
She said the committee cannot conclude its examination of the special audit reports because of the ministry’s absence, effectively putting the PAC’s final report on hold.
What the Auditor-General’s special audit found
The inquiry is based on the Auditor-General’s special audit report on government outstanding claims and commitments as at 31 December 2024. The findings were presented to Parliament in March 2026 by Deputy Finance Minister Thomas Nyarko Ampem on behalf of Finance Minister Dr Cassiel Ato Forson.
The audit reviewed unpaid interim payment certificates, invoices and bank transfer advices submitted to the Ministry of Finance. The headline figures were:
- Total claims audited: GH¢68.7 billion (about GH¢69 billion)
- Validated for payment: GH¢45.4 billion
- Rejected outright: GH¢8.1 billion
- Still under scrutiny pending documents: about GH¢13.3 billion
- Total rejected or flagged: about GH¢21.35 billion
Agric Ministry claims flagged in the special audit
Several of the most striking findings in the report relate to the Ministry of Food and Agriculture, which helps explain why the PAC wants suppliers to appear in person.
- Rice: Payment was made for 34,000 tonnes during the 2024 dry spell, but only 24,000 tonnes were received and distributed, leaving 10,000 tonnes unaccounted for.
- Maize: A stores receipt advice claimed delivery of 100,000 tonnes worth GH¢771.2 million, but only 11,900 tonnes were actually supplied and distributed.
- Transport contract: A company was paid GH¢61.7 million to haul 35,000 tonnes, against a contract sum of GH¢30.9 million for that volume. The Auditor-General rejected a further GH¢65.2 million the ministry sought to pay the same company.
When the PAC began reviewing the report in March, committee member Akwasi Konadu said everyone cited would be given a chance to respond. He also said Ms Osei-Asare, a former Deputy Finance Minister, would recuse herself when matters relating to the previous administration were examined.
What the delay means for taxpayers and suppliers
For taxpayers, the delay means a final parliamentary verdict on billions of cedis in disputed state claims remains on hold. The PAC’s report is the step that turns audit findings into formal recommendations to Parliament.
For suppliers and contractors named in the report, the hearing is their opportunity to explain or defend their claims. Until they appear, the questions raised over the rice, maize and transport payments remain unanswered on the public record.
The standoff also adds to recent tension between the PAC and state bodies over attendance and compliance. Last week the committee summoned the sector minister and Ghana Water’s Managing Director over a GH¢3.06bn shortfall, and in October 2025 it adjourned a sitting after MoFA, the Transport Ministry and the Justice Ministry all failed to appear.
What happens next
The Ministry of Food and Agriculture is expected to appear before the PAC again with the suppliers and individuals named in the audit report. The committee has not announced a date.
The PAC has made clear it will hold back its report on the special audit until that hearing takes place.
Key details at a glance
- PAC Chair Abena Osei-Asare expressed disappointment on Monday, October 12, 2026.
- The Ministry of Food and Agriculture failed to present suppliers and others named in the special audit report.
- The ministry chose the hearing date, asked to reschedule over a stakeholder’s visa appointment, then did not attend.
- The special audit covers about GH¢69 billion (GH¢68.7bn) in government outstanding claims as at December 31, 2024.
- GH¢45.4bn was validated, GH¢8.1bn rejected and about GH¢13.3bn left under scrutiny.
- MoFA findings include 10,000 tonnes of rice unaccounted for and a maize claim of 100,000 tonnes against 11,900 tonnes supplied.
- The PAC will not submit its report until the ministry returns; no new date has been set.
FAQs
Why has the PAC not submitted its report on the GH¢69bn special audit?
The committee says it cannot finish because the Ministry of Food and Agriculture failed to bring suppliers and others named in the report for questioning. It will hold back the report until they appear.
What is the GH¢69 billion special audit in Ghana?
It is the Auditor-General’s special audit of GH¢68.7 billion in government outstanding claims and commitments as at December 31, 2024. About GH¢21.35 billion of the claims was rejected or flagged for further checks.
What did the audit find at the Ministry of Food and Agriculture?
It found 10,000 tonnes of paid-for rice unaccounted for, a maize claim of 100,000 tonnes when only 11,900 tonnes were supplied, and a transport firm paid GH¢61.7 million on a GH¢30.9 million contract sum.
The PAC’s review of the GH¢69 billion special audit is now on hold until the Agric Ministry produces the suppliers and individuals named in the report. With major questions over rice, maize and transport payments still unanswered, the committee’s next hearing with the ministry will be closely watched.
