Source: Mavis Fantevi
The Public Accounts Committee (PAC) has been told that a change in audit requirements has delayed the clearance of several small claims totaling GH¢154,000 at the Ministry of Gender, Children and Social Protection.
Appearing before the committee on Tuesday, April 1, 2026, Acting Head of Finance at the ministry, Kenneth Kyei Boateng, explained that all standard documentation requested by auditors had been duly submitted.
However, he said the auditors later introduced an additional requirement for suppliers to provide tax credit certificates from the Ghana Revenue Authority, a condition that was not part of the initial procurement and payment process.
According to him, this unexpected demand created a bottleneck, as suppliers were unable to produce the documents retroactively.
“The documentation required from us was provided to the auditors, except that they introduced a new requirement for suppliers’ tax credit from GRA, which was not part of the original process,” he told the committee.
He further noted that the ministry had already received goods and services from the suppliers under the agreed terms, making it difficult to go back and obtain the newly requested tax documentation.
“Because of that, the suppliers could not get it for us to forward to the auditors to enable the clearing of the claims,” he added.
The development has stalled the validation and payment of the claims, raising concerns within the committee about consistency in audit procedures and the impact of evolving requirements on public financial management.
Members of the Public Accounts Committee are expected to further examine the issue as part of ongoing efforts to ensure transparency and accountability in the use of public funds.
