PwC audit uncovers GH₵5.3 billion revenue discrepancy at ECG

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A 2024 audit of the Electricity Company of Ghana (ECG) by PricewaterhouseCoopers (PwC) has revealed a GH₵5.3 billion revenue discrepancy, exposing financial irregularities in the utility provider’s operations.

According to the PwC report, ECG significantly under-declared its revenues to the regulator. While its records showed revenue collection of GH₵15.8 billion, it reported only GH₵10.4 billion.

Despite under-declaring, ECG still failed to fully pay value chain players based on the declared amount and the cash waterfall mechanism.

Of the GH₵10.4 billion declared, only GH₵6.5 billion was disbursed, leaving a shortfall of GH₵3.9 billion.

The report also highlights that a revenue collection vendor contracted by ECG received GH₵402 million in commissions—an amount nearly equal to the GH₵412 million paid to the Volta River Authority (VRA) and significantly higher than the GH₵323 million received by Bui Power. Alarmingly, the vendor was paid before power-generating entities.

Additionally, despite an International Monetary Fund (IMF) directive requiring a single collection account, ECG operated 99 bank accounts across 19 banks in 2024. However, 78% of its revenue collections were funneled into a single account.

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