The recycling of already paid Interim Payment Certificates (IPCs) and invoices was part of claims totalling GH 4.4 billion that had been settled between 2020 and 2024 but were fraudulently resubmitted for payment.
These recycled claims originated from several ministries, departments and agencies (MDAs), including the Ministry of Roads and Highways (GH¢3.6 billion), Ministry of Health (GH¢384.8 million), Ministry of Energy (GH¢216.7 million), Ministry of Food and Agriculture (GH¢57 million), Independent Power Producers (GH¢36.4 million), Ministry of Finance (GH$26.4 million), and the Ministry of the Interior (GH¢3.1 million).
“Mr Speaker, but for our vigilance, the Ghanaian taxpayer would have lost a colossal GH$4.4 billion in these recycled claims,” the Deputy Finance Minister told Parliament.
The Defence Ministry was also found to have recorded expired contracts as fresh liabilities, reporting GH¢77.1 million in outstanding claims for which IPCs and invoices had been issued, even though the contracts had lapsed and the required deliveries had not been made.
During Nitiwul’s tenure, the ministry procured Soviet-era armoured vehicles reportedly more than five decades old at a cost exceeding US$10 million.
The specialised vehicles, which had previously been scrapped by the Azerbaijani government, were acquired by the Akufo-Addo administration and commissioned for use by Ghanaian troops on a United Nations peacekeeping mission.
It remains unclear whether this procurement formed part of the audit review. The vehicles, which were fitted with mounted weapons, are no longer in use, having been described as unsuitable and in poor condition, perforated, leaking and broken down beyond repair.
Auditors also uncovered transactions worth GH¢9.4 million, supported by forged Stores Receipt Advices, which were used to justify payment requests for goods that were not delivered.
In a separate development, the Judicial Service was also cited in connection with falsified SRAs. An SRA dated 25 October 2024 indicated the receipt of seven Toyota saloon cars. However, following the commencement of the audit, the supplier wrote to the Judicial Service on 10 April 2025, indicating that it was unable to deliver the vehicles as scheduled.
The development revealed that fraudulent documentation had been submitted to the Ministry of Finance to support payment claims. Authorities say steps have since been taken to prevent a recurrence.
“This is for every Ghanaian, not for me alone,” he said, stressing that the air ambulance would be available for all citizens in times of need.
The move, however, is seen as part of efforts to repurpose his former jet for public benefit.