The Administrator of the District Assemblies Common Fund, Michael Harry Yamson, has revealed that 1,587 out of 4,767 projects traced under the Fund nationwide cannot be found on the ground.
Speaking at a press briefing in Accra on Wednesday, Mr. Yamson said the figure represents projects that were paid for, documented, and reported as completed or ongoing, but “have so far been found not to exist” during a nationwide verification exercise.
“That is 33% of all projects traced so far. One in three. These are schools, clinics, boreholes, market sheds, drains and roads that Ghanaians were told had been delivered. Our teams went to the sites. There is nothing there,” he stated.
How the Audit Was Done
The DACF Secretariat, working with the Ghana Audit Service and regional coordinating councils, began a physical verification exercise in January 2026. The team is cross-checking payment records from 2020-2025 against actual project sites in all 261 Metropolitan, Municipal and District Assemblies.
Of the 4,767 projects traced so far, 3,180 were confirmed to exist. Some were completed, others were ongoing at various stages. The remaining 1,587 were classified as “not existing” — meaning no structure, no foundation, and no evidence of work commencing at the stated location.
Mr. Yamson did not provide a monetary value for the missing projects but said the amounts “run into millions of Ghana cedis.” A full cost breakdown will be submitted to Parliament and the Auditor-General, he added.
What Happens Next
The Administrator said the findings have been referred to the Economic and Organised Crime Office and the Office of the Special Prosecutor for further investigation.
“We are not saying money was stolen. We are saying projects that were paid for cannot be found. It is now up to the investigative bodies to establish whether there was procurement fraud, diversion, or misreporting,” Mr. Yamson said.
He added that the DACF will now require geo-tagged photographic evidence, GPS coordinates, and quarterly physical inspections before further tranches are released to MMDAs. Assemblies with “ghost projects” risk having their allocations withheld.
Reactions
The National Association of Local Authorities of Ghana said it was “deeply concerned” and called for due process. “Let the investigations identify whether the failure is at the Assembly level, the contractor level, or somewhere in between. Not all MMDCEs are guilty,” said NALAG President, Hon. Kokro Amankwah.
IMANI Africa Vice President Bright Simons described the disclosure as “the most concrete evidence yet that DACF leakage is not perception but reality.” He urged Parliament’s Public Accounts Committee to hold public hearings.
The Minority in Parliament said the 33% non-existence rate vindicates its long-standing calls for a forensic audit of the Fund. The Majority caucus said the Administrator should be commended for “exposing rot he inherited” and pledged support for prosecutions.
Background
The District Assemblies Common Fund is a constitutional pool of not less than 5% of total national tax revenue, distributed to MMDAs for development projects. In 2025, total DACF disbursement was GH¢4.1 billion.
Successive Auditor-General reports have flagged irregularities in DACF spending, including uncompleted projects, abandoned sites, and payments without certificates. This is the first time the DACF Secretariat itself has released a nationwide “existence audit.”
Mr. Yamson said the verification exercise will continue until all 261 MMDAs are covered. A final report is expected by December 2026.
“We owe it to Ghanaians to make sure every cedi leaves a block, a borehole, or a bed in a clinic. Not just a line in a ledger,” he said.
Alexander Afriyie, supervising editor, ghanacrimereport.com and ghanatalk.com