PAC slams MoH over GHS802,000 payment without documentation

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PAC slams MoH over GHS802,000 payment without documentation

The Public Accounts Committee (PAC) of Parliament has raised serious accountability concerns over the Ministry of Health’s handling of a payment of GH

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The Public Accounts Committee (PAC) of Parliament has raised serious accountability concerns over the Ministry of Health’s handling of a payment of GH₵802,725, describing the lack of supporting documents as “unacceptable.”

The payment, earmarked for the construction of a Community-Based Health Planning and Services (CHPS) compound in Kwanyako, Asuogyaman, was flagged by the Auditor-General during its latest review.

PAC Demands Accountability

Chairperson of PAC, Abena Osei-Asare, did not mince words when the issue came up at a sitting in Accra on Monday, September 29, 2025.

“This is a capital expenditure item. Before you make any payment on capital expenditure, you need to attach the relevant documents necessary for the payments to go through,” she stressed.

Osei-Asare added that the absence of receipts or evidence of payment undermines transparency.

“It is a must that when you make payments, you get your receipt to show proof of payment. When auditors come—especially for a capital expenditure item—you should have all the relevant documents present,” she said.

Ministry Blames GIFMIS

Responding to the Committee, Daniel Nsiah of the Ministry’s Financial Reporting and Monitoring Department attributed the problem to the government’s electronic payment platform, the Ghana Integrated Financial Management Information System (GIFMIS).

He explained that while GIFMIS minimizes human interference in financial processes, it does not automatically generate conventional receipts.

“When the auditors come and you show them the swift advice, they don’t accept it as a receipt,” Nsiah noted.

He further admitted that although the payment was processed through the official treasury system, the Ministry failed to immediately obtain a receipt from the contractor.

“In this case, we have to call on them [the contractor] to submit the receipt,” he assured.

Auditor-General’s Red Flag

The matter was uncovered during the Auditor-General’s review, which flagged the GH₵802,725 transaction as “unsupported expenditure” because no documentation was available at the time of audit.

Unsupported payments have long been a recurring issue in Ghana’s public financial management system. Such gaps often raise suspicions of mismanagement or even embezzlement, though officials insist the Kwanyako payment went through formal channels.

CHPS Compounds and Public Interest

The CHPS initiative—launched in 2000—was designed to improve healthcare access for rural and underserved communities.

Over the years, donor partners and successive governments have invested heavily in the program, making it a cornerstone of primary healthcare delivery in Ghana.

Given its strategic role in extending health services to deprived areas, PAC insists that every pesewa allocated to CHPS projects must be carefully accounted for.

“No matter the urgency or importance of a project, public spending must follow proper documentation protocols,” Osei-Asare emphasized.

Broader Concerns on Financial Accountability

This case adds to a long list of concerns raised by PAC over the years about lax financial discipline within ministries, departments, and agencies (MDAs).

Billions of cedis have been cited in past Auditor-General’s reports as either misapplied, unretired, or unsupported expenditures.

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