The Institute for Energy Policies and Research (INSTEPR) has accused the government of failing to comply with provisions of the Energy Sector Levies Act (ESLA) by allegedly not submitting the 2025 management accounts of the levy to Parliament.

In a press release dated May 15, 2026, Executive Director of INSTEPR, Kwadwo N. Poku, said investigations conducted by the institute revealed that the annual ESLA management report for 2025 had not been presented to lawmakers.

According to the institute, the omission constitutes a breach of Section 6 of the Energy Sector Levies Act, 2015, which requires the Finance Minister to submit an annual report on the management of accounts established under the law to Parliament.

“The Minister shall submit to Parliament an annual report on the management of the accounts established under section 3 and 5,” the statement quoted from the Act.

INSTEPR noted that since the introduction of ESLA, successive Finance Ministers had consistently presented the annual report together with the national budget statement.

The institute cited the 2024 ESLA annual report, which was submitted alongside the 2025 Budget Statement, as an example of the established reporting practice.

The policy institute also raised concerns about the utilisation of revenue generated from the additional fuel levy introduced in June 2025.

Government amended the ESLA framework last year and imposed an additional GH¢1 levy on petroleum products, increasing the existing levy of GH¢0.95.

At the time, government explained that the additional charge was intended to help procure liquid fuel for power generation and prevent electricity supply disruptions.

However, INSTEPR argued that despite the increase in the levy, parts of the country continue to experience power outages nearly a year later.

“Almost a year after the introduction of the additional levy, lights are still going off across the country,” the statement said.

The institute therefore called on the government to publicly account for how the proceeds from the levies have been utilised.

Call for immediate submission to Parliament

INSTEPR urged the government and the Ministry of Finance, led by Cassiel Ato Forson, to immediately prepare and submit the outstanding ESLA report to Parliament.

The institute stressed that transparency and compliance with statutory reporting obligations were necessary for accountability and good governance in the management of public funds.

“Good governance and timely reporting are essential to the rule of law,” the statement added.

The Energy Sector Levies Act was introduced to help raise revenue to address debts and financing challenges within Ghana’s energy sector. Since its implementation, proceeds from the levy have been used to support power generation, energy infrastructure financing and the settlement of legacy debts within the sector.