Office of the Inspector General

Audit of Grants in Ghana

02 April 2019

Although malaria remains a major cause of death in Ghana, significant progress has been registered, with reductions in prevalence, incidence and mortality: the country now ranks 13th in terms of global Malaria incidence, compared to 11th in 2015. For HIV, while overall prevalence has declined, only 33% of the estimated 316,613 people living with HIV are currently on treatment; if the 2020 national targets are to be achieved, testing, treatment, and viral load suppression challenges urgently need to be tackled. For TB, while treatment success is high at 85%, treatment coverage is only 32%; under-utilization of diagnostic machines, transportation difficulties and failing to leverage community health workers are hindering the detection of TB cases.

A revised implementation structure by the Ministry of Health and Ghana Health Service has not yet improved oversight and accountability, with duplicative roles, ambiguous reporting lines and lack of performance targets contributing to delays, poor grant absorption and weak performance.

While there have been improvements in drug storage conditions, logistics management information systems and last mile delivery, inventory management at health facilities is weak and logistics data are not yet effectively used for decision-making. And while the government has increased its funding commitments, actual investments towards HIV drug procurement, Central Management Store Fire Agreement and ACT sales refunds have been slow to materialize.

The audit did not identify any material financial irregularities or recoverable expenditures during limited, sample-based testing.

  • Global Fund Grants in the Republic of Ghana (GF-OIG-19-009 - 2 April 2019)
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For more information:

Dougal Thomson
Mobile: + 41 (0)79 717 6694


The Office of the Inspector General safeguards the assets, investments, reputation and sustainability of the Global Fund by ensuring that it takes the right action to defeat AIDS, tuberculosis and malaria. Through audits, investigations and consultancy work, it promotes good practice, reduces risk and reports fully and transparently on abuse.

Established in 2005, the Office of the Inspector General is an independent yet integral part of the Global Fund. It is accountable to the Board through its Audit and Ethics Committee and serves the interests of all Global Fund stakeholders. Its work conforms to the International Standards for the Professional Practice of Internal Auditing and the Uniform Guidelines for Investigations of the Conference of International Investigators.

The Global Fund believes that every dollar counts and has zero tolerance for fraud, corruption and waste. Through its whistle-blowing channels, the Office of the Inspector General encourages all to speak out to report fraud, abuse and human rights violations that prevent Global Fund resources from reaching those who need them.