The Office of the Auditor-General has initiated a sweeping nationwide payroll audit, targeting Ministries, Departments, Agencies (MDAs), and all subvented organizations under the Government of Ghana’s payroll system. The audit, which will cover the period from January 2023 to December 2024, is designed to verify the legitimacy of employees on the government payroll and root out inefficiencies, including ghost names and financial irregularities.
An official communication signed by Auditor-General Johnson Akuamoah Asiedu said the exercise will involve a physical headcount of staff and a thorough review of payroll records such as electronic salary vouchers, nominal rolls, and employment files. The directive invokes Article 187(3) of the 1992 Constitution and Section 11(2) of the Audit Service Act, 2000, mandating full compliance from all institutions.
The Auditor-General has called for “unhindered access” to all relevant documents, including digital records, to ensure the audit is completed efficiently. The audit will scrutinize critical documents, including compensation budgets for 2023 and 2024, staff nominal rolls, salary payment vouchers, and lists of newly employed, separated, and promoted personnel. Institutions must also provide records of staff on study leave, interdiction, or secondment, as well as National ID cards for verification during the headcount.
The exercise encompasses a vast array of government bodies, including the Ministry of Finance, Ghana Health Service, Ghana Education Service, and subvented agencies such as the National Theatre and the Ghana Standards Authority. The directive has been circulated to key stakeholders, including the Controller and Accountant-General’s Department (CAGD) and the Ministry of Finance’s Compensation Policy Management Unit.
This initiative follows persistent concerns over payroll fraud and financial waste. A 2022 Auditor-General’s report uncovered 17.8 million cedis in unearned salaries paid to non-existent workers. The current audit is part of broader public financial management reforms aimed at enhancing transparency and accountability in government expenditure. Affected institutions have been instructed to submit the requested documents without delay. The headcount is set to commence in April 2025, with a final report to be presented to Parliament upon completion.