Auditor-General vows tough surcharges, unveils tracker, AI audits

Dr. Pamela Graham, Ghana's first female Auditor-General, announced her commitment to utilizing her constitutional powers of disallowance and surcharge against individuals responsible for unlawful expenditures. She also revealed that the Ghana Audit Service would introduce an Audit Recommendations Tracker on its website in October 2026, allowing for public monitoring of the implementation of audit recommendations and recovery progress.

As of February 2026, there were approximately GH¢280.5 million in outstanding surcharges, with GH¢57.2 million collected since 2022. Dr. Graham emphasized that the audit service would not impose surcharges arbitrarily, and affected individuals would first receive a notice to respond within 14 days, with a 60-day period for appeal if their response was deemed unsatisfactory.

She highlighted the importance of accountability in public institutions, stating that every cedi lost through financial irregularities represents resources that could have been invested in critical sectors such as education, healthcare, infrastructure, and social protection. Dr. Graham also announced that the Audit Service would expand the use of data analytics, data-driven auditing, and appropriately governed artificial intelligence to move beyond limited sample audits to whole-population analysis.

The audit for the 2026 financial year would focus on five pillars: continuous engagement, timeliness, technology, people, and impact.