The management and distribution of anti-retro viral drugs in Ghana has been hit by financial impropriety leading to the loss of an estimated 590,000 Ghana cedis.An audit also reveals that contracts for the supply of the drugs costing more than 220,000 dollars awarded in 2008 and 2009 had not been delivered although the money have already been disbursed. The Auditor General says the situation has resulted in the rationing of anti-retro viral drugs to people living with AIDS.According to the audit report, the shortages resulted from failure to supply all the ARVs purchased and partial delivery of the drugs.The findings beg the question: where are all the ARV’s purchased with the tax payers money if only partial deliveries are made?There are also delays in submitting returns, submission of inaccurate data, delays in clearing drugs from the airport, and improper accounting for monies collected.Two contracts for the supply of ARV drugs costing US$222,764.00 which were awarded in 2008 and 2009 respectively had not been delivered at the time of the audit.The 2012 Auditor General’s report into the management and distribution of ARVs reveals that a total sum of 594,000 cedis collected from sales of ARVs by the treatment centers were not lodged in the prescribed bank accounts. The money cannot be accounted for.The National Aids Control Programme has now been directed to retrieve monies collected by individual staff members and those invested in private accounts with the accrued interest.Authorities at the AIDS Control Programme have also been directed to sanction staff members found to be exploiting for personal financial gain the heavily subsidized scheme for the distribution of anti-retro viral drugs to people living with AIDS.Click Here for the Full Report