The Auditor-General has directed the National Petroleum Authority (NPA) to refund $2.69 million ($2,688,090) paid to fuel marking contractor Nationwide Technologies Limited (NTL) after auditors discovered that 638,500 litres of petrol for which the services were paid were never distributed.
The directive, contained in the Performance Audit Report on the Operations of the National Petroleum Authority dated June 24, 2026, ordered the NPA to pay the full amount into the Auditor-General’s Recovery Account No. 1018331470015 at the Bank of Ghana by December 31, 2026, and submit evidence of payment for verification.
The findings form part of a broader audit that exposed significant weaknesses in the implementation of Ghana’s petroleum product marking programme, raising concerns over accountability, revenue losses and the integrity of the country’s fuel distribution system.
Fuel marked but never reached consumers
According to the report, NTL, the company contracted by the NPA to provide petroleum product marking services, was paid to mark fuel before it was transported from depots to retail outlets.
The fuel marking system is intended to preserve the quality of petroleum products, prevent adulteration and ensure that motorists receive genuine fuel at service stations.
However, auditors found that although the products had been marked, they were never distributed to consumers.
The report revealed that in 2023, the NPA paid $2,486,010 to NTL for marking 590,500 litres of petrol.
In 2024, the Authority made an additional payment of $202,080 for marking 48,000 litres of petrol.
Together, the payments amounted to $2,688,090 for marking 638,500 litres of petrol that auditors established never entered the distribution chain.
The report raises fresh questions about the whereabouts of the fuel and the effectiveness of controls governing petroleum product distribution.
Refund ordered
Following the findings, the Auditor-General directed the NPA to recover and refund the entire $2.69 million into the Auditor-General’s Recovery Account by the end of December 2026.
The Authority has also been instructed to provide documentary evidence confirming the payment for audit verification.
The recovery order represents one of the key financial sanctions contained in the performance audit, which examined the operations of the petroleum regulator.
Revenue concerns
Beyond the payment for the unused fuel marking services, the audit raises concerns over potential losses in government taxes and statutory petroleum levies.
Since the 638,500 litres of marked petrol were never distributed, the report suggests that the associated taxes and levies that would ordinarily accrue to the state were also not realised.
However, while the Auditor-General ordered the recovery of the $2.69 million paid for the marking services, the report did not quantify the value of the taxes and levies potentially lost or indicate whether any measures would be taken to recover those revenues.
The findings add to mounting concerns over weaknesses in the regulation and monitoring of Ghana’s downstream petroleum sector, with the performance audit highlighting broader deficiencies in fuel marking, distribution oversight and enforcement by the National Petroleum Authority.
