The bulk of the funds, according to the report, was channeled into compensation for employees and the provision of goods and services.
The report’s Summary Classification of Expenditure by Local Government shows that Ada East District Assembly recorded a total expenditure of GH¢24,965,250, while Ada West District Assembly spent GH¢18,780,384 over the period under review.
For Ada East, goods and services accounted for the largest share at GH¢12,467,798, followed by compensation for employees at GH¢6,832,647. Other expenditures included government specialised expenses of GH¢4,221,967 and financial assets of GH¢1,442,838.
Ada West, on the other hand, has Goods and Services as its highest spending, totalling GH¢9,982,530, representing more than half of the district’s total spending. Compensation amounted to GH¢3,897,905, while government specialised expenses reached GH¢3,665,638.
It added that notably, the assembly allocated GH¢111,252 to social benefits, unlike Ada East, which recorded zero spending in that category.
The Auditor-General’s Report did not only capture total spending but also provided insight into expenditure priorities, revealing that both districts, like many other MMDAs nationwide, channel significant resources into administrative compensation and operational services, with comparatively lower allocations to social welfare.
The Ghana Audit Service releases its report annually as part of efforts to promote fiscal transparency and accountability at both national and sub-national levels. The findings are expected to guide parliamentary oversight, inform public discourse, and improve budgetary planning by local authorities.
The report further revealed that the Ada East District Health Directorate (DHD) ended last year with a total of GH¢1,264,227 in outstanding payables for goods and services, more than seven times the GH¢167,392 recorded by its neighbour, the Ada West DHD.
It noted that this meant that the entire debt burden in both districts related solely to unpaid goods and services, including supplies, utilities, and other operational expenses.
While the Auditor-General did not detail the specific suppliers or contracts involved, the scale of the Ada East DHD’s payables positions it among the higher liability holders in the Greater Accra Region’s Health Directorate, surpassed only by a few urban counterparts.
The report expressed concerns that such debts, if left unsettled, could disrupt service delivery, delay procurement of essential medical supplies, and undermine preventive and curative health programmes.
The Auditor-General’s recommendations emphasise the need for timely settlement of obligations and stricter budgetary discipline to safeguard service continuity in health facilities.
GNA
