On May 2, 2025, the Minister for Finance directed all Covered Entities to submit their Quarterly Commitment Control Reports (CCR) to the Internal Audit Agency (IAA). This measure is intended to enforce fiscal discipline, prevent unauthorized expenditures, and improve transparency and accountability in the public sector.
The Ministry of Finance has published a list containing only those institutions that have complied with this directive. Institutions not included on the list are considered non-compliant and remain in breach of the requirements.
According to the Ministry, “This publication is made pursuant to Regulation 230(1)(b) of the Public Financial Management Regulations, 2019 (L.I. 2378), which empowers the Minister for Finance to publish the names of Principal Spending Officers and/or institutions that do not comply with the provisions of the PFM laws.”
The Ministry also advised all institutions: “All institutions are hereby advised to submit their Commitment Control Reports to avoid regulatory and administrative sanctions.”
The directive is part of ongoing efforts by Ghana’s government to strengthen oversight over public finances. The regulation cited gives authority to publish compliance status as a way to encourage adherence among state agencies.