Former Auditor-General Daniel Domelevo says either information could have been withheld from auditors or the audit may not have been properly conducted to explain the significant gap in reported COVID-19 fumigation expenditure.

His comments follow an investigation by journalist Manasseh Azure Awuni, which found that the government spent at least GH¢720 million on fumigation during the COVID-19 pandemic, although the Auditor-General’s special audit recorded only GH¢96 million.

Speaking on Joy FM’s Midday News on Tuesday, September 15, he said the discrepancy, if the findings of the investigation are factual, could have resulted from two possible circumstances.

“One, the information may have been denied to the auditors; the auditors didn't have that information, or the audit was not planned and carried out well,” he explained.

He said either situation would be concerning.

Mr Domelevo further noted that if public officials deliberately withheld information from the auditors, it could amount to a serious offence under Section 33 of the Audit Service Act, which relates to the refusal to provide information required for an audit.

“But if it is not that they hid information and the audit which reported or underreported, then that is more serious,” he added.

Mr Domelevo, however, said he could not determine what exactly accounted for the discrepancy because he was not involved in the audit.

He therefore suggested that the Auditor-General under whose tenure the special audit was conducted should be brought in to explain the circumstances surrounding the findings.

The special audit was commissioned in 2022 following a request by then Finance Minister Ken Ofori-Atta to examine COVID-19 expenditure by ministries, departments and agencies between 2020 and June 2022.

The investigation by Manasseh Azure Awuni examined expenditure by the Ministries of Education, Transport and Local Government and found evidence indicating that fumigation costs were significantly higher than the GH¢96 million captured in the Auditor-General’s report.

Mr Domelevo also commended Mr Manasseh Azure Awuni and his team for the investigation.

“I think it is a very beautiful work done, a good work done, and I have to commend him and his team for the work done,” he said.