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The Traditional Medicine Practice Council has been unable to account for GH¢290,754 in revenue collected from the registration and renewal of practitioners and facilities, according to the Auditor-General’s report on Ghana’s public boards and statutory agencies for 2025.
The audit found that Ms. Seraphine Issahaque collected GH¢338,795 between September 2021 and June 2022 but lodged only GH¢48,041, leaving GH¢290,754 unaccounted for at the time of the audit in May 2026.
The Auditor-General said the revenue shortfall arose after Ms. Issahaque allegedly failed to declare some revenue and under-declared collections by altering figures on duplicate receipts.
The unaccounted amount also includes GH¢41,000 that the Auditor-General says Ms. Issahaque took as an IOU from the revenue collected.
The audit has consequently classified the matter as “Misappropriation of funds – GH¢290,754.”
Council ordered to recover money
The Auditor-General recommended that Management take steps, including legal action, to recover the full GH¢290,754, together with interest at the Bank of Ghana prevailing lending rate.
Management told the auditors that disciplinary action had already been taken against Ms. Issahaque.
She was removed from registration duties, interdicted and issued with demand notices to refund the amount.
According to Management, recovery efforts are ongoing, while the staff member has submitted a written response that has been placed on her staff file.
The Council has also indicated that it is reviewing its registration, licensing, revenue collection and lodgement procedures and strengthening internal controls to prevent similar occurrences.
Unauthorised government receipts used
The audit uncovered another serious revenue-control concern involving the same staff member.
The Auditor-General found that Ms. Issahaque used unauthorised General Counterfoil Receipts (GCRs) to collect Council revenue.
The issue came to light after a practitioner petitioned the Ministry of Health over delays in the processing of registration and renewal applications and the non-issuance of a certificate.
A subsequent review of registration forms submitted between November 2021 and May 2022 uncovered unusual receipt serial numbers.
The Controller and Accountant-General’s Department subsequently confirmed the irregularity in a letter dated October 16, 2023.
Four sets of receipt serial numbers were identified as unauthorised:
09052401–09052500
00221801–00221900
7935801–7935900
9116801–9116900
The Auditor-General said the use of the unauthorised receipts resulted in the misappropriation of revenue and deprived the Council of funds needed for its operations.
Matter referred for investigation
The Auditor-General recommended that the Council report the matter to the Criminal Investigation Department (CID) of the Ghana Police Service for further investigation and recovery of the funds involved.
Management said the unauthorised use of the receipts was uncovered during its own internal investigations in 2022.
It said Ms. Issahaque was relieved of her duties, interdicted and issued with demand notices for repayment.
Management further stated that the matter had been referred to the appropriate authorities and that it would cooperate with any further CID investigation.
Accountability questions remain
The findings raise questions about the Council’s controls over cash collection, official receipts, reconciliation and lodgement of internally generated funds during the period under review.
While Management says disciplinary measures have been taken and recovery efforts are ongoing, the Auditor-General’s recommendation for legal action and further investigation places the focus on whether the GH¢290,754 will ultimately be recovered and whether those responsible will face the appropriate consequences under the law.
Under Section 96 of the Public Financial Management Act, 2016 (Act 921), an officer responsible for a deficiency in or loss of public funds may be liable to criminal sanctions upon conviction.
Source: Bolgafmonline.com| 102.7 MHz| 2025 Auditor General’s Report
