The Ghana Audit Service is raising red flags over what it says are serious funding shortfalls arising from the execution of the 2025 Budget, warning that the gaps have left many staff unpaid and could undermine the Service’s constitutional independence.
In a statement issued , staff of the Service said only 59 per cent of the funds approved by Parliament for the institution in 2025 were released by the third quarter, despite Parliament allocating GH¢838.37 million for the year. Compensation alone accounted for GH¢710.74 million of the approved amount.
According to the statement, the reduced releases meant “not all staff-related obligations could have been fully paid,” with the Committee on the 2026 Budget Estimates offering no indication that the outstanding obligations were later cleared.
Officials said that although validation for December 2025 salaries had been completed, arrears and allowances were excluded from the process, effectively delaying or cancelling those payments. Each affected staff member is currently owed an average of about GH¢15,000.
“This has significantly reduced staff morale, particularly as many officers had planned to meet family and social obligations during the Christmas period,” the statement noted. It added that the non-payment has affected motivation, work commitment and the sense of patriotism among officers.
The Audit Service warned that the situation poses risks to its constitutional mandate. Established under Article 187 of the 1992 Constitution, the institution is responsible for auditing public accounts and ensuring accountability in the use of state resources. Any sustained financial strain, the staff cautioned, could weaken that independence.
The statement also pointed to internal administrative concerns, including senior positions currently filled in an acting capacity by officers who do not meet the promotion requirements under the Service’s Collective Bargaining Agreement. With the Agreement due for review, staff said the situation undermines confidence and institutional stability.
The funding constraints contrast sharply with 2024, when allowances were paid on time and no arrears were recorded. Despite the challenges, the Service completed 5,989 audits, produced 15 Auditor-General’s reports on schedule, and helped recover GH¢21.88 million for the state in 2025.
The staff insisted the issue is not about Parliament’s approval of funds but the government’s execution of the budget. They called on authorities to explain the release gaps and ensure that constitutional bodies receive their full allocations promptly.
“We will not relent in our efforts to hold the government accountable and advocate for the interests of civil servants,” they stressed.
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