Some of Ghana’s most prominent public institutions, including the Ghana Revenue Authority (GRA), the University of Ghana, and the National Communications Authority (NCA), have been ranked among the least compliant entities in the government’s latest Public Financial Management (PFM) League Table.
The ranking, released by the Ministry of Finance, Ghana, is intended to measure how well public institutions adhere to financial management rules under the PFM Act, 2016 (Act 921).
However, the inclusion of these high-profile institutions in the lowest tier has raised eyebrows and sparked concern.
A Surprising and Concerning Reality
For many observers, some institutions in the least ranked institutions expose a troubling irony.
The GRA, the very institution responsible for mobilising tax revenue and enforcing compliance among businesses and individuals, now finds itself flagged for weak adherence to financial management rules.
Similarly, the University of Ghana, one of the country’s most respected academic institutions and a hub for research, policy thinking, and governance training, has also been cited for poor compliance.
Moreover, the NCA, which regulates Ghana’s telecommunications sector and enforces standards across a critical part of the economy, is likewise listed among the least compliant.
Together, their presence in this category raises difficult questions about internal controls, accountability systems, and the consistency between institutional mandates and internal practices.
A Broader List of Underperformers
They are not alone. Other institutions captured in the “least compliant” category include the Financial Intelligence Centre, Korle Bu Teaching Hospital, Ghana Commodity Exchange, and the National Disaster Management Organisation (NADMO).
Also featured are the National Media Commission, the Office of the Head of the Civil Service, and the Ministry of Education headquarters.
These are institutions that play central roles in governance, public service delivery, and national development.
What the Ranking Really Means
The PFM League Table, for the Ministry of Finance, is more than a scoreboard. It assesses whether institutions are properly budgeting, spending, recording, and reporting the use of public funds.
Low scores typically point to weaknesses such as poor financial reporting, weak internal controls, and delays or irregularities in compliance processes.
For citizens, these weaknesses can translate into inefficiencies, delays in public services, and potential misuse of funds.
The Ministry of Finance has indicated that the goal of the ranking is not merely to expose shortcomings but to drive improvement.
The Ministry says institutions that performed poorly will be engaged to identify gaps and implement corrective measures. However, the reputational impact of being listed among the least compliant is already significant, especially for institutions expected to lead by example.
