Irregularities in Ghana's Public Sector Procurement and Their Possible Reinforcers : A Study of the Auditor General's Report

This study seeks to draw attention to the irregularities which characterise the public procurement process in Ghana, and also provide recommendations as to how these should be addressed in order to make public procurement fairer, more transparent, and to provide best value for public money. The study reviewed the Auditor General's report presented to the Public Accounts Committee of Ghana for the year ended December 2009. The reports reviewed are; audits reports of the Drivers' and Vehicle Licensing Authority (DVLA), the Ministry of Education, and the Ministry of Health. The focus of the review was to identify the procurement irregularities which occurred in these public institutions, and reasons assigned for their occurrence. The research findings indicate the following as the main procurement irregularities: poor record keeping; unauthorised transactions; failure to comply with public procurement laws and regulations; failure to prepare procurement plans; poor stores practices; and misapplication of funds and poor payment practices. Reasons attributed to these irregularities include: lack of supervision; failure to enforce accountability; weak internal control; negligence and lack of diligence; officers' complicity; and ignorance