By Opesika Tetteh Puplampu
Ada, July 17, GNA – The Ada East District Assembly failed to commit any portion of its Internally Generated Funds (IGF) to capital projects during the 2025 financial year, contrary to the Ministry of Finance’s budget guidelines, the 2025 Auditor-General’s Report on the Accounts of District Assemblies has revealed.
The report identified Ada East as one of only two assemblies in the Greater Accra Region that failed to comply with the requirement to allocate at least 20 per cent of IGF to capital projects for the direct benefit of residents.
According to the Auditor-General, the Assembly generated GH¢3,490,750.18 in IGF during the 2025 financial year. Under Paragraph 139 of the Ministry of Finance’s 2025–2028 Budget Preparation Guidelines, it was required to allocate GH¢698,150.04, representing 20 per cent of the IGF, to initiate or complete capital projects. However, the audit found that no amount was committed to capital expenditure, resulting in a 100 per cent shortfall.
The report noted that Ada East and Ada West assemblies generated a combined GH¢7.16 million in IGF but committed only GH¢62,785 to capital projects, all of which came from Ada West. Ada East recorded no IGF-funded capital expenditure during the year under review.
The Auditor-General said the failure to invest the mandatory portion of IGF in development projects hindered the execution of capital projects in the districts and undermined the purpose for which internally generated revenue is collected.
The report recommended that the management of the Ada East District Assembly comply with the Ministry of Finance’s budget guidelines by allocating the required amount to capital projects in the revised 2026 budget.
It further recommended that the Coordinating Director and the Finance Officer be sanctioned under Section 96 of the Public Financial Management Act, 2016 (Act 921), for breaching financial management requirements.
The finding formed part of the Auditor-General’s broader assessment of financial management across the country’s 261 Metropolitan, Municipal and District Assemblies, which identified recurring weaknesses in financial discipline, revenue mobilisation and compliance with public financial management laws.
GNA
Edited by Laudia Anyorkor Nunoo/Audrey Dekalu
17 July 2026
Reporter: Opesika Tetteh Puplampu