The Public Accounts Committee (PAC) of Parliament has referred 12 public institutions, including two of Ghana’s leading hospitals, to the Attorney General for immediate prosecution over their failure to recover state funds cited as financial losses in the latest Auditor-General’s Report.
The decision follows the institutions’ defiance of a 30-day directive issued by the PAC to retrieve and account for public funds lost through financial infractions, including unearned salaries, unretired imprest, and unauthorized payments.
PAC Takes Firm Stand on Accountability
During the committee’s sitting on Monday, November 3, 2025, the Ranking Member and MP for Komenda Edina Eguafo Abrem, Samuel Atta-Mills, confirmed that all non-compliant institutions have been formally recommended for prosecution.
“I would recommend those people who haven’t responded or done it within 30 days; I’ll recommend all of them to the Attorney General for prosecution. It’s just that simple,” Atta-Mills stated.
He emphasized that the PAC would not relent in ensuring that public officials who mismanage state funds face legal sanctions under the Public Financial Management Act (PFMA).
“All these people, we are recommending them for prosecution. Maybe some would like to enjoy sitting in court, but we’ll ensure accountability,” he added.
Two Major Hospitals Among Institutions Referred
Among the 12 entities referred to the Attorney General are two of Ghana’s most prominent public health facilities; Komfo Anokye Teaching Hospital and Ridge Hospital (Greater Accra Regional Hospital).
Sources within the Ghana Audit Service indicate that the total amount involved runs into tens of millions of Ghana Cedis, representing a significant financial loss to the state.
Audit Report Revealed Failure to Recover Misused Funds
The referral followed a damning report presented by Assistant Auditor-General, Michael Addo, who told the committee that a month after the hearings, many of the institutions had failed to retrieve the specified funds despite clear directives from the PAC.
The PAC’s post-hearing order, which is a key enforcement mechanism under the Public Financial Management Act, required the affected entities to fully recover losses within 30 days. Their failure triggered the constitutional provision for referral to the Attorney General’s Department for criminal prosecution.
Attorney General to Begin Prosecution
The Attorney General’s Department is now reviewing the evidence and documentation provided by the PAC and the Audit Service, with formal criminal charges expected to follow.
The prosecutions are aimed at:
- Deterring Future Infractions: Sending a strong message to Ministries, Departments, and Agencies (MDAs) that financial mismanagement will lead to prosecution.
- Enforcing Recovery: Ensuring that misused or unaccounted public funds are recovered to support critical sectors such as healthcare and education.
PAC Invokes Constitutional Mandate
Established under Article 187(5) of the 1992 Constitution, the Public Accounts Committee is mandated to examine the Auditor-General’s reports on Ghana’s public accounts and ensure accountability in the management of public resources.
This latest action represents one of the firmest enforcement measures taken by the Committee in recent years, signaling Parliament’s determination to transform audit infractions into criminal prosecutions rather than mere administrative reprimands.
