Assemblies undermining internal auditors, fueling financial irregularities – PAC Chair

Madam Abena Osei-Asare, Chairperson of Parliament’s Public Accounts Committee (PAC), has accused some Metropolitan, Municipal and District Assemblies (MMDAs) of undermining the work of internal auditors.

She said the situation was contributing to recurring financial irregularities in the public sector.

Speaking at the launch of the Public Financial Management (PFM) Compliance League Table and Assessment Report in Accra, Madam Osei-Asare said many of the infractions cited in the Auditor-General’s reports could have been prevented if internal auditors were allowed to perform their duties without interference.

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“Internal auditors often face challenges in obtaining documents and information required to carry out their work,” she said.

“Some officials deliberately delay responding to audit queries, making it difficult for auditors to complete their reviews and flag potential irregularities.”

She called on assemblies to give audit units the necessary support to execute their mandate effectively.

The PAC Chair said strong internal controls are the foundation of accountability and prudent financial management, and stressed that compliance with the Public Financial Management Act and other regulations was not optional but a statutory obligation owed to citizens.

Madam Osei-Asare expressed concern that financial irregularities continued to rise despite increased government allocations to local authorities.

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“Assemblies cannot continue demanding more resources while weaknesses in accountability systems remain unresolved,” she said.

She cited persistent infractions in cash management, procurement, contract administration and revenue mobilisation as areas requiring urgent attention.

She urged Chief Executives, Coordinating Directors and assembly management teams to protect the independence of internal auditors and act on audit recommendations.

Madam Osei-Asare also called for stronger oversight by audit committees and other governance structures within assemblies.

“The objective is not to embarrass institutions but to build systems capable of managing public resources transparently and responsibly,” she added.

The latest assessment recorded significant improvements in MMDA performance nationwide.

 The national average score increased from 33 per cent in 2024 to 56.2 per cent in 2025. The number of assemblies scoring at least 50 per cent also rose from 12 to 153.

Despite the gains, the assessment identified weak implementation of audit recommendations and inadequate risk management practices among some assemblies.

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